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UNIVERSIDAD POLITECNICO GRANCOLOMBIANO ADMINISTRACION DE EMPRESAS

FACULTAD DE ESTUDIOS A DISTANCIA

VANESSA GOMEZ RICO COD.1211340024JENNY KATALINA ALVAREZ LOPEZ COD. 121107921

JO!ANA ANDREA ACERO CARRILLO COD.ZAYDA YADIRA TIJARO AGUILERA COD.121107904"

OMAR CAMILO MAC!ADO ALVIS COD.

BOGOTA D.C# 9 $% N&'(%)*+% $% 2012

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UNIVERSIDAD POLITECNICO GRANCOLOMBIANO ADMINISTRACION DE EMPRESAS

FACULTAD DE ESTUDIOS A DISTANCIA

VANESSA GOMEZ RICO COD.1211340024JENNY KATALINA ALVAREZ LOPEZ COD. 121107921

JO!ANA ANDREA ACERO CARRILLO COD.ZAYDA YADIRA TIJARO AGUILERA COD.121107904"

OMAR CAMILO MAC!ADO ALVIS COD.

TUTOR, ERNESTO LOPEZ BONILLA

LOS COSTOS Y PRESUPUESTOS EN PROYECTOS DE INVERSION

BOGOTA D.C# 30 $% A*+(- $% 2012

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INTRODUCCION

E- +%/%% +*& /%+ +%-(5$& 6&)& +% $% %- +&6%/& %$6('& 8 $%

+%$(5% $% C&/&/ 8 P+%/%/&/ # $&$% +%$%+%)&/ - ()&+6( $%

6&&6%+ - $%((6(&%/ $% :/ 6&/&/ // %-%)%&/ 8 % ;% %6 &

%+$(6 - %)+%/ 6$& /% %/ *+(6$& & +%/$& /%+'(6(&.

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INDICE

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OBJETIVOS

• E%$%+ - $(%+%6( %+% :/& 8 6&/&.

•

C&&6%+ -&/ $(%+%%/ (&/ $% 6&/&/ ;% %

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LOS COSTOS Y PRESUPUESTOS EN PROYECTOS DE INVERSION

E )6=&/ )&)%&/ $% %/+/ 6('($$%/ $(+(/# $%- %/$(& $% -/

%)+%//# % - E6&&)># &/ %+%)&/ /%+(% $% 6&&6()(%&/#

?+)(&/ 8 $%((6(&%/ ;% $%*%)&/ )%+# 8 + %)%5+ ')&/ $%+ 

6-+& -:&/ $% %/&/ 6&6%&/ 8 // $(%+%6(/ 6&)& /& %- GASTO 8 %-

COSTO.

E- 6&6%& $% 6&/& $%*% /%+ $(%+%6($& $% &+&/ 6&6%&/ 6%+6&/ 6&)& %-

$% :/& & ('%+/(@. S% $%&)( :/& -&/ *(%%/ 8 /%+'(6(&/ $;(+($&/ +

- 6('($$ +&$6(' $% %)+%/# %/ 6&6%& /&6($& - )&)%& $%

- $;(/(6(@ $% -&/ 6&+%/ $(%+%6( $%- 6&/& ;% %/ %- :/& 6&/)($& %

- 6('($$ +&$6(' 8 ;% &+ & %/ '(6-$& - )&)%& % ;% /%

(6&+&+ - +&6%/& +&$6('&. L ('%+/(@ '(%% $%- =%6=& $% ;% 6(%+&/

:/&/ /& 6&/)($&/ % '+(&/ %%+6(6(&/.

GASTO:

P&$%)&/ %6&++ '+(/ $%((6(&%/# $% %--/ % %- /& 6&($(& /% +%(%+%

  /-($ $% $(%+& ;% %+/& & %)+%/ $%*% :+ + +>6-& &

&+ /%+'(6(&. P+ (;(-( &+ %%)- %- -;(-%+ %/ :/&. P+

%/$(% & -&/ $+%/ $% )(-(# - )+>6- %/6&-+ %/ :/&.

O+ $%((6(@# % %- -%:% ?6(6 /& -/ $(/)(6(&%/ % -&/ *%%(6(&/%6&@)(6&/ +&$6($&/ -& -+:& $%- %+(&$& 6&*-%# % &+) $% %+$/ &

(6+%)%&/ $% '-&+ $% -&/ 6('&/# & *(%# 6&)& /+:()(%& $% &*-(:6(&%/ ;%

$ 6&)& +%/-$& $(/)(6(&%/ % %- +()&(& 8 ;% & %/ +%-6(&$&/

6& -/ $(/+(*6(&%/ $% +()&(& %%6$&/ -&/ +&(%+(&/.

COSTO:

S% +%(%+% - '-&+ )&%+(& $% -&/ 6&/)&/ $% 6&+%/ ;% /&% %- %%+6(6(&

$% 6('($$ %6&@)(6 $%/($ - +&$66(@ $% *(% & /%+'(6(&. T&$&+&6%/& $% +&$66(@ $% *(% /&% %- 6&/)& & $%/:/% $% /%+(% $%

6&+%/ +&$6('&/# %- 6&6%& $% 6&/& %/ >())%% -(:$& - /6+((6(&

(6++($& + +&$6(+ %/% *(%.

T?6(6 & )%6(6 6&*-% ;% %+)( 6-6-+ -& ;% 6%/ *+(6+

+&$6& & +%/+ /%+'(6(&. A- $%%+)(+ %- 6&/& $% +&$66(@# /% %$%

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%/*-%6%+ %- precio de venta al público $%- *(% % 6%/(@ %- +%6(& - *-(6&

%/ - /) $%- 6&/& )/ %- *%%(6(&.

E- 6&/& $% +&$6& %/ &+)$& &+ %- +%6(& $% - materia prima# %- +%6(&

$% - mano de obra directa %)-%$ % / +&$66(@# %- +%6(& $% - mano de

obra indirecta %)-%$ + %- 6(&)(%& $% - %)+%/ 8 %- costo de

amortización $% - );(+( 8 $% -&/ %$((6(&/.

ELEMENTOS DEL COSTO

1. M%+( +() S& -&/ %-%)%&/ //6%(*-%/ $% +/&+)6(@ &+ )%$(&

$%- %/)*-%# )%56- & -: +&6%/& ($/+(-. E/&/ %$% /%+

$(+%6&/ % ($(+%6&/.

1.1. M%+( +() $(+%6 S& ;%--&/ %-%)%&/ +(6(-%/ ;%6&&+) %- +&$6 &+ %%)-&, %- -$+(--& 8 %- *-&6 % -

6&/+66(@# -/ %-/ % -&/ +%/# %- -:&$@ % -&/ %($&/# %-

%+@-%& % - :/&-(# - )$%+ % -&/ )%*-%/# %- 6%)%& %

%$((6 %6.

E// )%+( +()/ /% %$% )%$(+# 6&+ & %/+# % &+)

(+( $% +&$66(@# />, &$%)&/ )%$(+ - 6($$ $% =(%++& 8

)$%+ (-(5$ % - *+(66(@ $% (+%# - 6($$ $%

)$%+ (-(5$ % %/6+(&+( - 6($$ $% *-&6# -$+(--&/#

=(%++& 8 %- 6%)%& (-(5$& % %$((6( %6.1.2. M%+( +() ($(+%6 S& ;%--&/ %-%)%&/ ;% /% :+%:#6&)& %-%)%&/ /%6$+(&/ %+& ()&+%/# 6& - )%+( +()

$(+%6 + &+)+ %- %'& +&$6& %-*&+$ %/&/ %-%)%&/ &

/% %$% )%$(+ ( 6&+ % &+) (+(# %+& /( /% %$%

%/*-%6%+ - 6($$ (-(5$ % &$ - +&$66(@# &+ %%)-&,

% - *+(66(@ $% (+%/ )%-(6&/ $%)/ $% -/ -6=/

)%-(6/ /% (-(5 %-%6+&$&/# +%)6=%/# (+# %6. D% %/&/

)%+(-%/ & /% %$% )%$(+ 8 6&+ - 6($$ (-(5$ % 6$

($$ +&$6($# %+& /( /% 6&&6% - 6($$ 6&/)($ % &$ -

+&$66(@.

2. M& $% O*+, L )& $% &*+ %/ %-*&+6(@ $% &*+ =%6= )&

& 6&

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