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REPUBLICA BOLIVARIANA DE VENEZUELA

MINISTERIO DEL PODER POPULAR PARA LA EDUCACION

COLEGIO UNIVERSIATRIO "FERMIN TORO

  ECONOMÍA GENERAL

COSTOS DE LA EMPRESA

COSTOS DE PRODUCCIÓN Y SUS RELACIONES GRÁFICAS

INTEGRANTES:

OLGA MUJICA

LISETH VILLALONGA

PROFESORA:

ROSMARY MENDOZA

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INTRODUCCIÓN

En las !#sas s $a%la & C's('s & P#'&)*('s+ & C's('s & S**,'ns+ &

T#ans-'#!a*,.n+ &l Es(a%l*,!,n('+ & C's('s C'!#*,als / A&!,n,s(#a(,0's+ C's('s

D,#*('s In&,#*('s+ F,1's ' Va#,a%ls2

El #'.s,(' & ll0a# a *a%' la lan,-,*a*,.n & l's *'s('s & #'&)**,.n+ *'ns,s(

n la &(#!,na*,.n #0,a & l's 3as('s n*sa#,'s a#a l'3#a# )n 0'l)!n &a&' &

 #'&)**,.n / n(#3a & *a&a (,' / & ('&a la #'&)**,.n & la !#sa+ *'n la *al,&a&

s(a%l*,&a2 As,!,s!'+ la !a3n,()& &l *'s(' lan,-,*a&' s )(,l,4a n5

El &,s6' & l's lans & las !#sas+ 7#san&' la -,*,n*,a & s) a*(,0,&a&

*'n.!,*'8#'&)*(,0a2

La 0al'#a*,.n & la -*(,0,&a& *'n.!,*a & las &,-#n(s !&,&as (9*n,*'8

'#3an,4a*,'nals / & la #'&)**,.n n s) ('(al,&a&2

La 0al'#a*,.n & la -,*,n*,a *'n.!,*a '%(n,&a n *a&a )na & las :#as & la

!#sa ;s)*)#sals+ &a#(a!n('s+ (all#s+ s(a%l*,!,n('s+ )n,&a&s+ n(# '(#'s<2

D ,3)al -'#!a+ s *'ns,&#an n l's an:l,s,s & -,*,n*,a al &(#!,na# l's #*,'s

& l's #'&)*('s ' s#0,*,'s a *'!#*,al,4a#2

T'&' n3'*,'+ *'ns,s( %:s,*a!n( n sa(,s-a*# n*s,&a&s / &s's &l *l,n(

0n&,9n&'l )n #'&)*(' ' s#0,*,' '# !:s &,n#' & l' =) *)s(a -a%#,*a#l'2 La 0n(a1a=) s '%(,n *'n l #*,'+ s )(,l,4a a#a *)%#,# l's c's('s / a#a '%(n# )na )(,l,&a&2

C'n'*# l's *'s('s & la !#sa s )n l!n(' *la0 & la *'##*(a 3s(,.n

!#sa#,al+ a#a =) l s-)#4' / la n#3>a =) s ,n0,#( n la !#sa &n l's -#)('s

s#a&'s2

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P'# '(#a a#(+ n' 7,s(n &*,s,'ns !#sa#,als =) & al3)na -'#!a n' ,n-l)/an

n l's *'s('s & )na !#sa2 Es '# s' ,!#a(,0' =) las &*,s,'ns a ('!a#s (n3an la

s)-,*,n( *al,&a&+ a#a 3a#an(,4a# l %)n &sn0'l0,!,n(' & las !,s!as2

COSTOS DE PRODUCCIÓN

L's *'s('s & #'&)**,.n ;(a!%,9n lla!a&'s *'s('s & '#a*,.n< s'n l's 3as('s

n*sa#,'s a#a !an(n# )n #'/*('+ l>na & #'*sa!,n(' ' )n =),' n

-)n*,'na!,n('2 En )na *'!a6>a s(:n&a#+ la &,-#n*,a n(# l ,n3#s' ;'# 0n(as / '(#as

n(#a&as< / l *'s(' & #'&)**,.n ,n&,*a l %n-,*,' %#)('2

El *'s(' & #'&)**,.n (,n &'s *a#a*(#>s(,*as ')s(as =) s'n las s,3),n(s5

?2 a#a #'&)*,# %,ns )n' &% 3as(a#@ s(' s,3n,-,*a 3n#a# )n *'s('2

2 l's *'s('s &%#>an s# !an(n,&'s (an %a1's *'!' sa 's,%l / l,!,na&'s

l's ,nn*sa#,'s2 Es(' n' s,3n,-,*a l *'#( ' la l,!,na*,.n & l's *'s('s

,n&,s*#,!,na&a!n(2

P'# 1!l'+ n' (,n sn(,&' =) n' s 'sa )n #'3#a!a *'##*(' &

!an(n,!,n(' & =),'s+ s,!l!n( a#a 0,(a# l's *'s('s & !an(n,!,n('2 S#>a !:s

#*'!n&a%l (n# )n &,s6' & !an(n,!,n(' a*(a%l l *)al+ l,!,na#>a+ =),4:s+ l 8

& l's #,s3's & #'()#as / -allas2

El *'s(' & #'&)**,.n 7#sa la !a3n,()& & l's #*)#s's !a(#,als+ la%'#als /!'n(a#,'s n*sa#,'s a#a al*an4a# )n *,#(' 0'l)!n & #'&)**,.n *'n )na &(#!,na&a

*al,&a&+ '# 1!l'5

• Ma(#,als &,#*('s

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• Man' & '%#a &,#*(a

• Gas('s ,n&,#*('s & -a%#,*a*,.n2

CLASIFICACIÓN DE LOS COSTOS DE PRODUCCIÓN

Costos Fijos 

Ta!%,9n lla!a&'s *'s('s ,n&,#*('s+ 3n#als ' ,##*)#a%ls+ s'n a=)ll's n =)

n*sa#,a!n( (,n =) ,n*)##,# la !#sa al ,n,*,a# s)s '#a*,'ns+ s( *'s('

##sn(a l 3as(' !'n(a#,' ('(al n =) s ,n*,& a)n=) n' s #'&)4*a na&a2

Ca#a*(#>s(,*as5

• S'n l's =) #!an*n *'ns(an(s &)#an( )n #,'&' &(#!,na&' s,n ,!'#(a# s,

*a!%,a l 0'l)!n2

• Es('s &%n a3a#s a)n *)an&' la !#sa n' #'&)4*a / n' 0a#>an a)n=) 0a#> la

 #'&)**,.n2

• S'n a=)ll's =) n s) !a3n,()& #!an*n *'ns(an(s ' *as, *'ns(an(s+

,n&n&,n(!n( &l a)!n(' ' &,s!,n)*,.n n l's 0'l!ns & #'&)**,.n /'0n(a2

• S'n l's *'s('s & l's -a*('#s -,1's & la !#sa /+ '# l' (an('+ a *'#(' la4' s'n

,n&n&,n(s &l n,0l & #'&)**,.n2

E1!l's & s( (,' & *'s('5

L's sala#,'s & 1*)(,0's

L's al=),l#s

L's ,n(#ss

Las #,!as & s3)#'

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La &#*,a*,.n & la !a=),na#,a / l =),'

Las *'n(#,%)*,'ns s'%# la #',&a&+ n(# '(#as2

R#sn(a*,.n 3#:-,*a5

E1!l'5 El al=),l# s )n *'s(' -,1' (>,*'2 N' *a!%,a & !s a !s ;' & a6' n a6'< '# 

l #>'&' & *'n(#a(' & l'*a*,.n / n' &n& &l 0'l)!n & #'&)**,.n2

 Costos Fijos Totales (CFT):

R#sn(a las #(#,%)*,'ns a l's -a*('#s -,1's =) ,n(#0,nn n l's  #'*s's

 #'&)*(,0's / n *'ns*)n*,a s) !'n(' n' &n& &l n,0l & #'&)**,.n2 S #'&)4*a

' n'+ l's *'s('s -,1's s,!# 7,s(n / s'n *'ns(an(s2

El 0al'# & l's -a*('#s -,1's =) s )(,l,4an n la #'&)**,.n+ s'n (#s l's -a*('#s

-,1's !:s *'!)ns5

L'*al2

Ma=),na#,a2

Man' & '%#a ,n&,#*(a2

Costos Variales:

Ta!%,9n lla!a&'s *'s('s &,#*('s+ s'n a=)ll's =) 0a#>an al !'&,-,*a# l 0'l)!n

& #'&)**,.n+ s( *'s(' ##sn(a l's 3as('s =) 0a#>an *'n l n,0l & #'&)**,.n2

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S'n a=)ll's *)/a !a3n,()& 's*,la n #a4.n &,#*(a ' *as, &,#*(a!n( #''#*,'nal

a l's *a!%,'s #3,s(#a&'s n l's 0'l!ns & #'&)**,.n ' 0n(a+ '# 1!l'5

la !a(#,a #,!a &,#*(a+

la !an' & '%#a &,#*(a *)an&' s a3a &s(a1'+

,!)s('s s'%# ,n3#s's+

*'!,s,'ns s'%# 0n(as2

 Costos Variales totales (CVT):

R#sn(a l 0al'# & l's -a*('#s 0a#,a%ls =) ,n(#0,nn n la #'&)**,.n2 Es('s

*'s('s s(:n n -)n*,.n al n,0l & #'&)**,.n+ s &*,#+ a !&,&a =) a)!n(a la

 #'&)**,.n l *'s(' 0a#,a%l ('(al (a!%,9n a)!n(a2

C'!' $a/ &'s -a*('#s 0a#,a%ls ;la !a(#,a #,!a / la !an' & '%#a &,#*(a<+ s)s

#(#,%)*,'ns ;3as(' n !a(#,a #,!a / sala#,'s< *'ns(,()/n s)s *'s('s 0a#,a%ls2

La -)n*,.n & *'s(' 0a#,a%l ('(al )& s# l,nal ' n' l,nal2 En l #,!# *as' l

3as(' n -a*('#s 0a#,a%ls s ,n*#!n(a n -'#!a *'ns(an( *'n-'#! a)!n(a l n,0l &

 #'&)**,.n2 En l s3)n&' *as' la 0a#,a*,.n n l's *'s('s 0a#,a%ls n' s *'ns(an( -#n( a

l's ,n*#!n('s & la #'&)**,.n2

R#sn(a*,.n 3#:-,*a5

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E1!l'5 L's sala#,'s+ n s*,al a=)ll's & l's !la&'s a&,*,'nals ' & (,!'

 a#*,al s'n *'s('s 0a#,a%ls (>,*'s2 M)*$'s '(#'s 3as('s s'n 0a#,a%ls5 -#an=)' / -l(+ l

7*s' s'%# l *'s(' %:s,*' &l (l9-'n'+ !an(n,!,n(' / l,!,4a+ / *'ns)!' & n#3>a2

T'&'s ll's 0a#>an s3n l 0'l)!n & #'&)**,.n2

Costo Pro!e"io

El *'s(' #'!&,' ;(a!%,9n &n'!,na&' *'s( )n,(a#,'< s l *'s(' & #'&)**,.n

 '# )n,&a& & #'&)*('+ / s *al*)la &,0,&,n&' l ('(al & l's *'s('s -,1's / l's *'s('s

0a#,a%ls '# l n!#' ('(al & )n,&a&s #'&)*,&as ;#'&)**,.n ('(al<2 La #&)**,.n &

l's *'s('s !&,'s s )na '(n( 0n(a1a *'!(,(,0a2

As> '# 1!l'+ $a/ *'s(' )n,(a#,' '# sa(# *'n-**,'na&'+ s, la !#sa

 #'&)* )n,&a&s '# &>a+ $a%#: )n *'s(' )n,(a#,'@ / s, la !#sa #'&)* ? #n&as '# &>a $a%#: )n *'s(' )n,(a#,'2

Ma(!:(,*a!n(5

C's(' M&,' C's(' T'(al Can(,&a&

CM CT K

T,'s & *'s(' #'!&,'58C's(' -,1' #'!&,' ;CFP< s l *'s(' -,1' ('(al '# )n,&a& & #'&)**,.n2

8C's(' 0a#,a%l #'!&,' ;CVP< s l *'s(' 0a#,a%l ('(al '# )n,&a& & #'&)**,.n2

8C's(' ('(al #'!&,' ;CP< s l *'s(' ('(al '# )n,&a& & #'&)**,.n2

Costo Fijo Pro!e"io:

El *'s(' -,1' #'!&,' ;AFC< s *al*)la al &,0,&,# l ('(al & l's 3as('s -,1's ;TFC<

 '# la *an(,&a& #'&)*,&a2 AFCTFCK2 El *'s(' -,1' #'!&,' s ##sn(a 3#:-,*a!n(

!&,an( )na *)#0a &*#*,n( *'n a#'7,!a*,.n as,n(.(,*a al 1 $'#,4'n(al2

R#sn(a*,.n G#:-,*a5

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Eje!#lo: El al=),l# =) a3a l #s(a)#an( s &,0,& n(# )na !a/'# *an(,&a& & la('s

& *'!,&a s3n l ,n*#!n(' n la #'&)**,.n2 El *'s(' #'!&,' '# *'!,&a =) s $a

as,3na&' '# )n al=),l# -,1' s #&)* al ,n*#!n(a# la *an(,&a& & la('s 0n&,&'s2

Costo Variale "e Pro"$cci%& El *'s(' 0a#,a%l #'!&,' ;AVC< s *al*)la al &,0,&,# l *'s(' 0a#,a%l ('(al ;TVC<

 '# la *an(,&a& #'&)*,&a2 AVCTVCK2 El *'s(' 0a#,a%l #'!&,' s ##sn(a

3#:-,*a!n( *'n )na *)#0a n -'#!a & U+ la *)al #-l1a la -,*,n*,a & #'&)**,.n

as*n&n( / l)3' &s*n&n( s3n l's *a!%,'s & 0'l)!n2

R#sn(a*,.n G#:-,*a5

E1!l'5 Un #s(a)#an( =) a##an*a *'n '*'s la('s / al3)n's *l,n(s )& !1'#a# s)-,*,n*,a / &,s!,n),# l *'s(' 0a#,a%l #'!&,' '# la(' al a)!n(a# s) 0'l)!n2 S, s

7an& &!as,a&'+ l *'s(' 0a#,a%l #'!&,' *'!,n4a a l0a#s &%,&' a =) l's

!la&'s *'!,n4an a !'ls(a#s n(# s> *)an&' l l)3a# s(: a%a##'(a&'2

Costo Total Pro!e"io

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El *'s(' ('(al #'!&,' ;ATC< s *al*)la al &,0,&,# l *'s(' ('(al ;TC< '# la

*an(,&a& #'&)*,&a2 ATCTCK2 Ta!%,9n s )& '%(n# s)!an&' l *'s(' -,1' #'!&,'

/ l *'s(' 0a#,a%l #'!&,' & *a&a n,0l & #'&)**,.n2 El *'s(' ('(al #'!&,' s

##sn(a *'n )na *)#0a n -'#!a & U *'n )na #'n)n*,a&a a#( &*#*,n( / )na l,3#a

 a#( *#*,n(2 Es' s &% a l's a(#'ns & *'s(' -,1' / 0a#,a%l2R#sn(a*,.n G#:-,*a5

E1!l'5 El a(#.n & *'s(' ('(al #'!&,' & )n #s(a)#an( s )na *'!%,na*,.n &l a(#.n

& *'s('s -,1's #'!&,' / *'s('s 0a#,a%ls #'!&,'2 C)an&' la #'&)**,.n a)!n(a+ l

*'s(' ('(al #'!&,' s #&)* a#a l)3' ,n*#!n(a#s *'n l #n&,!,n(' &*#*,n(2

COSTOS A CORTO ' LARGO PLAO:

L's *'s('s & #'&)**,.n+ &n&n &,#*(a!n( &l (,!' #=)#,&' a#a #al,4a# 

l's a1)s(s s'%# las *an(,&a&s & -a*('#s #'&)*(,0's@ &%,&'+ a =) l !l' & s('s

-a*('#s )& 0a#,a# n l (,!'+ /+ s) )(,l,4a*,.n ,!l,*a )n *'s('+ &n&,n&' &l

(,!' n =) s )(,l,4a&' *a&a -a*('# / l *'s(' =) s(' 3n# 0a#,a#: l *'s(' & la

 #'&)**,.n a *'#(' ' la#3' la4'2 A)n=)+ s,!# s &% (n# #sn(+ =) l's *'s('s a

la#3' la4' a#a )n 0'l)!n & #'&)**,.n n)n*a s#:n !a/'#s =) l's *'s(s a *'#('

 la4' a#a l !,s!' 0'l)!n & #'&)**,.n2

D a*)#&' a l' an(#,'# (n!'s l' s,3),n(5

Costos a Corto Plao5

Pa#a &-,n,# l' =) s )n costo a corto #lao+ $a/ =) n-'*a#s n l's ,ns)!'s+

 )s l *'#(' ' la#3' la4' s n*)n(#a &,#*(a!n( l,3a&' a s('2

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S> l ,ns)!' s n*)n(#a l,!,(a&' l *'s(' s n*)n(#a n l *'#(' la4'+ )s l's

*'s('s a *'#(' la4' s *a#a*(#,4an '# la s(a%,l,&a& &l &s(,n' &l *a,(al !an1a&'2

El #s)l(a&' & la ,n0#s,.n s n*)n(#a #'/*(a&' a *'#(' la4'+ s,n =) s('

 #!,(a #&,#**,'na# l !'n(' ,n0#(,&'2 Es(' ,n&n&,n(!n( & =) s $a/a &1a&'

)n *a,(al s*>-,*a!n( a#a ll'2As> l (a!a6' & la !#sa l3,&a '# l =) ,n0,#( a-*(a &,#*(a!n( la

*an(,&a& & !a(#,as / al s# )na -,#!a =) #''#*,'na ,ns)!'s l,!,(a&'s a##'1a #s)l(a&'s

n )n la4' #&)*,&' s,n &a# !a#3n al !#sa#,' & 3s(,'na# *a!%,'s / al(#na(,0as

 's(#,'#s2

En('n*s+ &-,n,!'s Costos a Corto Plazo *'!'5 l #>'&' & (,!' n l *)al l

,ns)!' & )n' ' !:s a3n(s #'&)*(,0's n' )&n *a!%,a#s ;s(:n -,1's<

,n&n&,n(!n( &l n,0l & la #'&)**,.n2

Eje!#lo "e costos a corto #lao:

La !a/'#>a & l's al=),l#s *'!#*,als #=),#n & )n *'n(#a(' & l'*a*,.n ;a*)#&'

& al=),l# '# 0a#,'s !ss ' a6's<2 M)*$as 0*s+ s(a%l*# )n n3'*,' (a!%,9n #=),#

& la ,ns(ala*,.n & a**s'#,'s+ =),'s ' !'%,l,a#,'2 D)#an( la &)#a*,.n &l *'n(#a(' &

l'*a*,.n+ l n3'*,' #&#>a !)*$' &,n#' s, &*,&,s *a!%,a# & )%,*a*,.n2 D s(

!'&'+ l l)3a# s#: *as, -,1' '# s #>'&' & (,!'2

En l *'#(' la4' $a/ =) (n# l's *'s('s -,1's+ *'s('s 0a#,a%ls / l's *'s('s ('(als '# 

)n la&'2 Y '# l '(#' l *'s(' !a#3,nal+ l *'s(' ('(al !&,'+ l *'s(' 0a#,a%l !&,' / l

*'s(' -,1' !&,'2

Costos a Lar*o Plao:

Es )n #>'&' & (,!' l' s)-,*,n(!n( 7(ns' a#a =) ('&'s l's -a*('#s

 #'&)*(,0's s a1)s(n n s) ('(al,&a&@ & s(a !an#a+ ('&'s l's *a!%,'s n l's ,ns)!'s

s'n 0a#,a%ls+ )&,9n&'s *a!%,a# ,n*l)s,0 la ('(al,&a& & ll's $as(a '%(n# la

*'!%,na*,.n & ,ns)!'s !as -,*,n(s a#a la #'&)**,.n2

Eje!#lo "e costos a lar*o #lao:

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S'%# l 0n*,!,n(' & )n *'n(#a(' & l'*a*,.n+ )n n3'*,' =),4:s &s !)&a#s a

)na !1'# 4'na+ ' a )n sa*,' !a/'# ' !n'#2 O sa =)+ n l la#3' la4'+ )& =) n,

s,=),#a l sa*,' & (#a%a1' &l n3'*,' #!an4*a ,3)al5 ('&' )& !'&,-,*a#s2

En l *'#(' la4' )na !#sa )& 0a#,a# la *an(,&a& & (#a%a1' =) !la+ #'

la *an(,&a& & *a,(al s -,1a+ s &*,# la !#sa (,n *'s('s 0a#,a%ls & (#a%a1' / *'s('s

-,1's & *a,(al2 A=)> n l la#3' la4' )na !#sa )& 0a#,a# (an(' la *an(,&a& & (#a%a1'

*'!' la *an(,&a& & *a,(al2 P'# l' (an(' ('&'s l's *'s('s & la !#sa s'n 0a#,a%ls2 L's

*'s('s a la#3' la4' &n&n & la -)n*,.n & #'&)**,.n2

La *)#0a & *'s(' #'!&,' ala#3' la4' #'0,n & las *)#0as & *'s(' #'!&,' a

*'#(' la4'2 La *)#0a *'!)s(a *'n *a&a s3!n(' !:s %a1' & las *)#0as & *'s(' a *'#('

 la4' s la *)#0a #'!&,' a la#3' la4'2

R#sn(a*,.n G#:-,*a5

 

La c$r+a a lar*o #lao se sit$ar, sie!#re #or "eajo "e las "i-ere&tes c$r+as a corto

#lao5

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Al s# ('&'s l's *'s(s 0a#,a%ls la !#sa (,n l,%#(a& & !'0,!,n(' a#a

 %)s*a# n *a&a !'!n(' s) &,!ns,.n !:s a&*)a&a2

  En *a&a n,0l & a*(,0,&a& s s,()a#: n l )n(' !:s %a1' & la *)#0a & *'s( ('(al!&,' *'##s'n&,n( a &,*$' n,0l ;*)#0a a *'#(' la4'<2 A !&,&a =) s) &,!ns,.n 0a/a

*a!%,an&' ;n)0as *)#0as a *'#(' la4'< %)s*a#: 's,*,'na#s n l )n(' ,n-#,'# & *a&a

)na & llas2

NIVEL ÓPTI.O DE PRODUCCIÓN

El n,0l & #'&)**,.n .(,!a s &-,n *'!' a=)l =) $a #!,(,&' #&)*,# l's

*'s('s & #'&)**,.n '# )n,&a& al n,0l !:s %a1' 's,%l2

C)an&' )n !#sa#,' 0a#>a las )n,&a&s & )n' & l's -a*('#s & #'&)**,.n

!,n(#as !an(,n *'ns(an(s las )n,&a&s & l's &!:s -a*('#s+ l'3#a#: l n,0l &

 #'&)**,.n !:s -,*a4 ;n,0l .(,!' & #'&)**,.n< *)an&' l *'s(' & #'&)*,# )na

)n,&a& sa l' !:s %a1' 's,%l2

NIVEL ./NI.O DE PRODUCCIÓN

  El n,0l & #'&)**,.n !>n,!a s &-,n *'!' l n,0l !:s %a1' a =) s(:&,s)s(' a -)n*,'na# )n !#sa#,' %a1' &(#!,na&as *'n&,*,'ns & !#*a&'2 Una

!#sa )&+ %a1' &(#!,na&as *'n&,*,'ns+ !an(n#s n #'&)**,.n a)n *)an&'

#3,s(# 9#&,&as2

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&l !#*a&' n' l #!,( #*)#a# l's *'s('s -,1's+ / n' '&#: *a!%,a# la !a=),na#,a / l

=),' &(#,'#a&'+ a la#3' la4' (n&#: =) *##a# las '#a*,'ns '# -al(a & !a=),na#,a2

En la 3#:-,*a l )n(' M ##sn(a l n,0l !>n,!' & #'&)**,.n2

INGRESO DE LA E.PRESA

El ,n3#s' ('(al & )na !#sa &n& &l 0'l)!n & #'&)**,.n / &l #*,' &l

!#*a&' a#a l a#(>*)l'2 En *'n&,*,'ns & *'!(n*,a #-*(a la !#sa s(: n

l,%#(a& a#a 0a#,a# l 0'l)!n & #'&)**,.n+ #' *a#* & l,%#(a& a#a -,1a# l #*,'

&l !#*a&'2 Una & las *'n&,*,'ns !:s ,!'#(an(s & la s,()a*,.n & *'!(n*,a

 #-*(a s =) &% #3,# )n #*,' n,*' a#a l #'&)*(' & la ,n&)s(#,a2 El #*,' n,*'

s(: &(#!,na&' '# l l,%# 1)3' & la &!an&a / la '-#(a a#a ('&a la !#sa2

  Da&a la l,!,(a&a *aa*,&a& #'&)*(,0a & las !#sas =) *'!'nn la ,n&)s(#,a+

n,n3)na !#sa (,n !)*$' '&# *'n.!,*' a#a -,1a# l #*,' =) !:s *'n0n3a a s)s,n(#ss2 La !#sa n' )& a)!n(a# s)s ,n3#s's !&,an( )n al4a n l's #*,'s+ n,

a)!n(a# s)s 0n(as ('(als !&,an( )na &,s!,n)*,.n n l #*,' &l #'&)*('2 S, n

*'n&,*,'ns & *'!(n*,a )na !#sa a)!n(a#a l #*,' &l #'&)*('+ n )n ,n(n('

 a#a a!l,a# s)s ,n3#s's+ s)-#,#>a )na $),&a & *l,n(s $a*,a '(#as !#sas2 Las &!:s

!#sas =) n' $an al(#a&' l #*,' &l !#*a&' s#:n las =) sal&#:n %n-,*,a&as2 La

*'n&)*(a & l's *'ns)!,&'#s #s)'n+ n #,!# l)3a#+ #-*(a !'0,l,&a& & l's

*'ns)!,&'#s & )n l)3a# a#a '(#'+ /+ n s3)n&' (9#!,n'+ #-*(' *'n'*,!,n(' & las

*'n&,*,'ns &l !#*a&'2 Es(as &'s *'n&,*,'ns s'n &(#!,nan(s a#a )n !#*a&' &

*'!(n*,a #-*(a2 El ,n3#s' ('(al & la !#sa &n& &l 0'l)!n & #'&)**,.n2

Dn(#' & s(as l,!,(a*,'ns+ l !#sa#,' %)s*a#: l'3#a# l n,0l & #'&)**,.n &

!:7,!a 3anan*,a2

ESTUDIO DE LOS ELE.ENTOS DEL INGRESO

INGRESO TOTAL

El ,n3#s' ('(al & )na !#sa %a1' *'n&,*,'ns & *'!(n*,a #-*(a &n&

&l 0'l)!n & #'&)**,.n al*an4a&'2 El ,n3#s' ('(al s ,3)al al n!#' ('(al & )n,&a&s

 #'&)*,&as !)l(,l,*a&' '# l #*,' & 0n(a2

INGRESO PRO.EDIO

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El ,n3#s' #'!&,' s #-,# a )na a%s(#a**,.n a#,(!9(,*a '%(n,&a !&,an( )na

&,0,s,.n &l ,n3#s' ('(al n(# l #*,' & 0n(a2 Ba1' *'n&,*,'ns & *'!(n*,a

 #-*(a+ l ,n3#s' #'!&,' s s,!# ,3)al al #*,'+ &%,&' a =) la !#sa s(:

'%l,3a&a a 0n&# ('&a la #'&)**,.n al #*,' &(#!,na&' '# la &!an&a / la '-#(a2

INGRESO .ARGINAL

El ,n3#s' !a#3,nal s )na !&,&a &l ,n3#s' =) '%(,n la !#sa & *a&a

)n,&a& a&,*,'nal #'&)*,&a2 Pa#a &(#!,na# l ,n3#s' !a#3,nal s &,0,& l ,n*#!n(' n

l ,n3#s' ('(al+ n(# la #'&)**,.n n )na )n,&a&2

El ,n3#s' !a#3,nal s !an(,n *'ns(an( ,3)al al #*,' & 0n(a a *a&a n,0l &

 #'&)**,.n2 La #a4.n a#a la ,3)al&a& n(# l ,n3#s' !a#3,nal / l #*,'+ '# 

*'ns,3),n( l ,n3#s' #'!&,'+ s =) n *'n&,*,'ns & *'!(n*,a #-*(a la!#sa s(: '%l,3a&a a 0n&# *a&a )n,&a& a&,*,'nal #'&)*,&a al !,s!' #*,' =) $a

0n&,&' ('&as las )n,&a&s an(#,'#s2 D a=)>+ =) l ,n3#s' !a#3,nal / l ,n3#s'

 #'!&,' san ,3)als n(# s> ,3)als al #*,'2

GANANCIAS O P0RDIDAS

Bn-,*,' =) s l'3#a *'ns,&#an&' n,*a!n( l's 3as('s / *'s('s &,#*('s+ s,n

*'ns,&#a# l's 3as('s / *'s('s ,n&,#*('s2 El an:l,s,s a!l,a!n( a*(a&' *'n #s*(' a la

&(#!,na*,.n &l %n-,*,'+ s la T'#>a & la Inn'0a*,.n ' In0n*,.n =) s #-,# a )n

 #'&)*(' n)0' ' & la !1'# !an#a & -a%#,*a# )n #'&)*(' 7,s(n(2 S3n s(a ('#>a+

l ,nn'0a&'# (n&#: 3anan*,as $as(a =) )n n!#' s)-,*,n( & *'!(,&'#s $a3an %a1a# 

l #*,'+ l'3#n s)%,# l' *'s('s+ / -,nal!n( l'3#an =) &,s!,n)/an las 3anan*,as2

 

I.PORTANCIA ECONÓ.ICA DE LOS COSTOS DE PRODUCCIÓN

Es ,!'#(an( a#a ('&' !#sa#,' *'n'*# / anal,4a# l's *'s('s & )n #'&)*(' '

s#0,*,'+ '#=) #''#*,'na la ,n-'#!a*,.n n*sa#,a a#a l lana!,n(' ,ns(,()*,'nal+ l

s()&,' & al(#na(,0as+ la ('!a & &*,s,'ns ' !&,&as =) 0,(n la a*()a*,.n n3a(,0a &

l's -a*('#s =) 3n#an &s0,a*,'ns n(# l's *'s('s #als / l's lan,-,*a&'s / l 1#*,*,'

& las -)n*,'ns & *'n(#'l / 0'l)*,.n & la 3s(,.n2 Ds& )n )n(' & 0,s(a 3#n*,al+ l

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*'n'*,!,n('  / an:l,s,s  & l's *'s('s+ s)!,n,s(#a la ,n-'#!a*,.n & #('#n'

;#(#'al,!n(a*,.n<+ s 's,%l !&,# l *'!'#(a!,n(' s'%# la -,*,n*,a / la -,*a*,a &

la ,ns(,()*,.n / s)s &n&n*,as+ #!,(,n&' las &*,s,'ns a&!,n,s(#a(,0as2

El *'s(' (,n =) s# )n ,ns(#)!n(' & a#'0*$a!,n(' & l's #*)#s's

&,s'n,%ls n *)al=),# #'*s' *'n.!,*'+ / *'n'*#l -a*,l,(a l -*(' & las &*,s,'ns

=) s #sn(an *'n #la*,.n a n)s(#'s #'3#a!as / l as3)#a!,n(' & )na *'##*(a

 lan,-,*a*,.n / )(,l,4a*,.n & l's #*)#s's !a(#,als / $)!an's =) 's!'s2

C)an&' #,n*,,a a '#3an,4a#s )na !#sa a#a l #'*s' #'&)*(,0'+ (,n =)

#al,4a# )na s#, & 3as('s+ &,#*(a ' ,n&,#*(a!n( #la*,'na&'s *'n la #'&)**,.n2 El

 #'*s' & #'&)**,.n #=),# la !'0,l,4a*,.n & l's -a*('#s & la #'&)**,.n5 (,##a+

*a,(al+ (#a%a1' / '#3an,4a*,.n2 La lan(a+ l =),' & #'&)**,.n+ la !a(#,a #,!a+ l's

!la&'s & ('&'s l's (,'s ;asala#,a&'s / 1*)(,0's<+ -'#!an l's *'s('s -)n&a!n(als

&l *'s(' & #'&)**,.n & )na !#sa2 Un !#sa#,' )& -)n*,'na# a &,-#n(s

n,0ls & #'&)**,.n & a*)#&' a l's -a*('#s & #'&)**,.n =) n )n !'!n('

&(#!,na&' *'ns,&# !:s *'n0n,n(+ &s& l )n(' & 0,s(a &l '%1(,0' =) *'n&)* a

l'3#a# la !:7,!a -,*a*,a *'n.!,*a2 En la *'!%,na*,.n & -a*('#s & #'&)**,.n l

!#sa#,' )& l'3#a# )n &(#!,na&' n,0l & #'&)**,.n2 El n,0l & #'&)**,.n &

!:7,!a -,*a*,a+ =) n l(,!a ,ns(an*,a s l -,n =) #s,3) ('&' !#sa#,'+ &n&#:

&l )s' & l's -a*('#s & #'&)**,.n+ s(' s,!# &n(#' & l's l>!,(s & la *aa*,&a& #'&)*(,0a & la !#sa2 L's *'s('s & #'&)**,.n s,#0n a#a anal,4a# las &*,s,'ns

-)n&a!n(als & la !#sa+ %a1' *'n&,*,'ns & *'!(n*,a #-*(a2

L's '%1(,0's =) %)s*a la !#sa s'n5

M:7,!a -,*a*,a *'n.!,*a2

M:7,!a 3anan*,a ('(al2

M:7,!a -,*,n*,a (9*n,*a2

La !#sa *'ns,3) l n,0l & !:7,!a -,*a*,a *)an&' l'3#a #&)*,# l *'s(' '# 

)n,&a& al n,0l !:s %a1' 's,%l2 El !#sa#,' a&!:s & s) !:7,!a -,*a*,a *'n.!,*a

 %)s*a '%(n# la !:7,!a 3anan*,a ('(al2 La 3anan*,a ('(al & )na !#sa &n& & la

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#la*,.n n(# l's *'s('s & #'&)**,.n / l ,n3#s' ('(al al*an4a&'2 El #*,' & 0n(a &l

 #'&)*(' &(#!,na l ,n3#s' & la !#sa2

 L's *'s('s -)n&a!n(als =) la !#sa n*s,(a a#a la #'&)**,.n s'n5

La Plan(a2 El E=),' & P#'&)**,.n2

La Ma(#,a P#,!a2 E!la&'s & ('&' (,'2

  El n,0l & #'&)**,.n & !:7,!a -,*a*,a &n& &l )s' & l's -a*('#s & la

 #'&)**,.n &n(#' & l's l>!,(s & la *aa*,&a& #'&)*(,0a2

CONCLUSIÓN

Pa#a *'n*l),#+ (n!'s al3)n's as*('s !)/ ,!'#(an(s =) ('!a# n *)n(a5

El an:l,s,s &l *'!'#(a!,n(' & l's *'s('s+ #!,( a las n(,&a&s 0# s)

s,()a*,.n #al *'n *)al=),# ,n&,*a&'# =) )(,l,*2

Es( an:l,s,s &% $a*#s #,.&,*a!n( a#a )na -,*,n( ('!a & &*,s,'ns2

Ha/ =) ('!a# n *'ns,&#a*,.n =) la 3anan*,a ('(al & )na !#sa &n& & la

#la*,.n n(# l's *'s('s & #'&)**,.n / l ,n3#s' ('(al al*an4a&'2

El #*,' & 0n(a &l #'&)*(' &(#!,na#: l's ,n3#s's & la !#sa2 P'# l' (an('+

l's *'s('s ,n3#s's #s)l(an s# &'s l!n('s -)n&a!n(als a#a &*,&,# l n,0l &

 #'&)**,.n & !:7,!a 3anan*,a2

P'# '(#a a#(+ la '#3an,4a*,.n & )na !#sa a#a l'3#a# #'&)*,# (,n

-'#4'sa!n( =) ,n*)##,# n )na s#, & 3as('s+ &,#*(a ' ,n&,#*(a!n(+ *'n*(a&'s *'n

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l #'*s' #'&)*(,0'+ n *)an(' a la !'0,l,4a*,.n & l's -a*('#s & #'&)**,.n (,##a+

*a,(al / (#a%a1'2

La lan(a+ l =),' & #'&)**,.n+ la !a(#,a #,!a / l's !la&'s & ('&'s l's

(,'s ;asala#,a&'s / 1*)(,0's<+ *'!'nn l's l!n('s sn*,als &l *'s(' & #'&)**,.n

& )na !#sa2

1I1LIOGRAF/A

8$((52!'n'3#a-,as2*'!(#a%a1's('#,a8&l8*'s(('#,a8&l*'s(2s$(!l,7447Qa$F

8$((52!'n'3#a-,as2*'!(#a%a1's*'s('s8&8#'&)**,'n*'s('s8&8

 #'&)**,'n2s$(!l,7447QHOE

8 M,*#'*'n'!>a+ R'%#( S2 P,n&/*+ L's Ca>()l' 5 L's *'s(s & #'&)**,.n2

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8 R'ss((, J's9 Pas*$'al+ In(#'&)**,.n a la E*'n'!>a+ a2 E&,*,.n+ Ha#la S2A2+ )%l,*a&' n

?2

8 Za!'#a F#an*,s*'+ T#a(a&' & T'#>a E*'n.!,*a+ a2 E&,*,.n+ F'n&' & C)l()#a

E*'n.!,*a+ &,(a&' n ?2