EJERCICIO N°2

EXPORTACION DE COPAS

CTX + R (CIF MPI) – DW (1 – IG)

FOB = ---------------------------------------------------------------------------------
1 – (GI + UN + GG + (GP. + GP. R) + R
------- ----------- ------------
1- IG 100 + GG 100+GG

MPN + MPI + MO + GF + CA + EMB + GA + GDA + R (CIF MPI) – DW (1 – IG)

----------------------------------------------------------------------------------------------------
1 – (HD + GB + UN + GG + (GP. + GP. R) + R
------- ----------- ----------
1- IG 100 + GG 100+GG

MPN: 175.000,00 350 x 500

MPI: 75.000,00 150 x 500
MO: 95.000,00 190 x 500
GF: 45.000,00 90 x 500
CA: 4.000,00 8x 500
EMB: 7.500,00 15 x 500
GA: 1.250,00
GDA: 3.500,00
R x(CIF MPI): 2.250,00 3,00% x 75.000
Dw x(I-IG): 1.950,00 0,25 x 12.000

Subtotal gastos directos 406.550,00

HD: 0,85%
GB: 0,75%
UN/(1-IG): 46,15%
GG/(100+GG): 0,00% 0,00% 1 0,00%
GP: 8,00%
GP x R: 0,24%
R/(100+GG) 3,00%

Subtotal gastos indirectos 47,01%

TOTAL FOB 864.886,76 ARS / 16,500 = 52.417,38 EUR

FLETE 7,5 x 2450 = 18.375,00 EUR

CFR 70.792,38 EUR

SEGURO 787,38 EUR

TOTAL CIF 71.579,76 EUR

TOTAL CIF UNITARIO 143,16 EUR

Cálculo del seguro internacional

CIF = 100,00%
1,00% X 110% = 1,10%
CFR = 98,90% ________ 70.792,38
100,00% ________ 71.579,76
I = 787,38