Gomez Aparicio Juan Miguel - Gestion Logistica Y Comercial

6 La gestión del transporte

Vocabulario 1. La función de transporte
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[geh]l]f[aY&

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=f QgmLmZ] ]f[gfljYjk ]d j]hgjlY% ]l[& HYjY dYk ]ehj]kYk$ ]d Yfdakak \] dY ^mf[af \] ljYfkhgjl] ]k ^mf\Ye]flYd$ hm]k km [gkl]
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de Amazon España$ hmZda[Y\g hgj
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res logísticos$ im] Ykmeajf dYk ^mf[agf]k \]d ljYfkhgjl] hgj [m]flY hjghaY& =f ^mf[af \]d
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Tipo de agente Características Ejemplos

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(Third Party \]k\] ]d ljYfkhgjl] `YklY ]d YdeY[]fYb]&

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1PL
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DY ]d][[af \] gh]jY\gj]k dg_Škla[gk \]h]f\]j \]d [gkl] \]d k]jna[ag g k]jna[agk q \] dY [Yda\Y\
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6La gestión del transporte

Dgk hYje]ljgk im] Y[YZYegk \] e]f[agfYj k] [geZafYf ]f \an]jkgk [gf[]hlgk Y l]f]j ]f
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Conceptos Factores a tener en cuenta

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>Y[lgj \] nYjaYZada\Y\
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 <]egjY ]f dY [gfkgda\Y[af \] dgk ]fnŠgk

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Circuito de
distribución

Volumen Mercado de
Expedición existencias
Frecuencia

Elección Importante
modal DY ]d][[af \] mf gh]jY\gj dg_Škla[g
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Aéreo 151
Carretera
Ferrocarril
Marítimo

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Actividades

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paginasamarillas.es).

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3. ;gfkmdlY ]d nŠ\]g Logística y transporte de mercancías (1.ª Parte), hmZda[Y\g ]f ]d
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6 La gestión del transporte

2. Los modos de transporte

Lg\gk dgk modos de transporte LYZdY .&*! g^j][]f kmk k]jna[agk \] ^gjeY \aj][lY Yd mkmYjag&
=klg [gfljYklY [gf ]d mkg \] mf afl]je]\aYjag dg_Škla[g$ [geg ]d Y_]fl] ljYfkhgjlaklY$ ima]f hgj
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Transporte individual Plataformas logísticas

Vocabulario  EYjŠlaeg  Con un solo medio de transporte
Puerto seco: l]jeafYd afl]jeg\Yd \]  ;Yjj]l]jY È ;]fljgk \] ljYfkhgjl]
e]j[Yf[ŠYk kalmY\Y ]f ]d afl]jagj  >dmnaYd È ;]fljgk \] [Yjj]l]jY
\] mf hYŠk$ q im] \akhgf] \] mf  >]jjgnaYjag È ßj]Yk dg_Škla[Yk \] YdeY[]fYea]flg q \akljaZm[af
]fdY[] \aj][lg [gf mf hm]jlg eY%  9†j]g
jŠlaeg&  LmZ]jŠYk  Con varios medios de transporte
Zona de Actividad Logística (ZAL):  Emdlaeg\Yd È RgfYÂ\] 9[lana\Y\]k Dg_Škla[Yk R9D!
]k mf j]Y j]dYlanYe]fl] k]_j]_Y\Y È Hm]jlgk k][gk
\]d j]klg \] dYk gh]jY[agf]k hgj% È ;]fljgk \] [Yj_Y Y†j]Y
lmYjaYk$ ]kh][aYdarY\Y ]f dYk Y[lana% È HdYlY^gjeYk dg_Škla[Yk emdlaeg\Yd]k
\Y\]k \] YdeY[]fYea]flg q \aklja%
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Y\]ek$ k] \]kYjjgddYf Y[lana\Y\]k
q k] hj]klYf k]jna[agk \] nYdgj Y_j]% 9 [gflafmY[af nYegk Y ]phgf]j dYk [YjY[l]jŠkla[Yk hjaf[ahYd]k \] dgk e]\agk \] ljYfkhgjl] \]
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Importante A. El transporte terrestre por carretera
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Agilidad: k] hm]\] Y\YhlYj jha\Ye]fl] Y Corto recorrido2 kgdg hm]\] gh]jYj Y mfYk
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Exactitud: k] hm]\] hjg_jYeYj ^[ade]fl] dY ^][`Y Saturación: ]kl kge]la\g Y hjgZd]eYk \]
\] ]flj]_Y \]d hjg\m[lg Yd [da]fl]& [gf_]klaf \]d lj^a[g$ YkŠ [geg Y dYk [gf\a[agf]k
Ylegk^†ja[Yk&

Seguridad: mfY h]jkgfY ]d [gf\m[lgj! Y[gehYŽY Siniestralidad: dY [Yjj]l]jY la]f] ]d eYqgj Šf\a[]

]f lg\g ege]flg Y dY e]j[Yf[ŠY& \] h†j\a\Y \] lgf]dY\Yk hgj cade]ljg j][gjja\g&

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6La gestión del transporte

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 Carga útil (Cu): [Yj_Y epaeY im] k] hm]\] afljg\m[aj ]f ]d n]`Š[mdg&

 Peso máximo autorizado (PMA): HE9 ;m L

 Carga por eje: ]f =khYŽY q dY M= ]f _]f]jYd$ k] Y\eal] mfY [Yj_Y \] )( lgf]dY\Yk hgj ]b] \]
[Yj_Y&

Ligero Remolque Remolque articulado

Jaula Carga seca Refrigerado
Cisterna

Granel Líquidos - Gas - Químicos Alimentos Fig. 6.2. <aklaflgk lahgk \]
Volquete Cama baja Plataforma ljYfkhgjl] hgj [Yjj]l]jY& =d
hjae]j n]`Š[mdg \] dY ^a_mjY la]f]
Granel - Material de construcción Maquinaria pesada Contenedores - Extradimensión lj]k ]b]k ka dYk kmkh]fkagf]k kgf
af\]h]f\a]fl]k!$ ]d k]_mf\g
www.FreeLibros.me q ]d l]j[]jg la]f]f [af[g$ ]l[&

153

6 La gestión del transporte

CONTRATO MERCANTIL DE TRANSPORTE DE MERCANCÍAS POR CARRETERA

1 Cargador o remitente (nombre, domicilio y CIF/NIF) El presente contrato se regirá en lo no previsto expresamente en el
mismo por las Condiciones Generales de Contratación aprobadas
por el Ministerio de Fomento (art. 13.5 Reglamento de la Ley de

Ordenación de los Transportes Terrestres).

2 Consignatario o destinatario (nombre, domicilio y CIF/NIF) 14 Porteador (transportista u operador de transportes que ha contratado directamente con
el cargador) (nombre, domicilio y CIF/NIF)

15 Porteadores sucesivos (nombre, domicilio y CIF/NIF)

3 Lugar de entrega de la mercancía (localidad)

4 Lugar y fecha de carga de la mercancía (lugar, fecha) 16 Reservas y observaciones del porteador

5 Documentos anexos

6 Palabras, números u otras marcas o signos 7 Número de bultos 8 Clase de embalaje 9 Naturaleza de la mercancía 10 Peso bruto, kg. 11 Volumen m3
exteriores que identifican los bultos

Clase Cifra Letra (ADR) *
17 A pagar por: Cargador 12 Instrucciones del cargador

Consignatario 13 Estipulaciones particulares * * acerca de la carga y descarga o condiciones de transporte

En fecha: -
Precio del transporte:
Descuentos:
Líquido:

Suplementos:

Gastos Accesorios: +

Fig. 6.3. 9f]pgÂ; TOTAL: 20 21 Recibo de la mercancía
\]ÂdY Gj\]f \] *- \] 20
18 Formalizado en
YZjad \] )11/2 a
eg\]dg \] [gfljYlg
19
e]j[Yflad \]
ljYfkhgjl] \] Lugar a 20

e]j[Yf[ŠYk Firma y sello del cargador Firma y sello del porteador Firma y sello del consignatario
hgjÂ[Yjj]l]jY
^m]fl]2 Eafakl]jag * A rellenar en el caso de mercancías peligrosas
\] >ge]flg!& ** Declaración de valor, interés especial en la entrega, seguros, indemnización por retrasos, reembolso, etc.

154 www.FreeLibros.me

6La gestión del transporte

Caso práctico 1
Ka mf [Yeaf hYjY lja_g h]kY ). Le$ ]d []j]Yd [gfl]fa\g ]f †d h]kY *( Le q dY [Yj_Y epa%
eY [gf dY im] hm]\] [aj[mdYj ]k \] *- Le$ j]khgf\]2

a) ¸;md ]k dY lYjY7
b) ¸;md ]k dY [Yj_Y ”lad7
c) ¸;md ]k ]d h]kg epaeg YmlgjarY\g7
d) ¸;mflgk ]b]k \]Z] l]f]j ]d n]`Š[mdg7

Solución
a) DY lYjY ]k ). Le&
b) DY [Yj_Y ”lad ]k *- Le&
c) =d h]kg epaeg YmlgjarY\g ]k2 ). *- ,) Le
d) Dgk ]b]k im] \]Z] l]f]j ]d n]`Š[mdg kgf \gk&

B. El transporte terrestre por ferrocarril

=d ljYfkhgjl] hgj ^]jjg[Yjjad ]klYZY ddYeY\g ]f ]d ka_dg XX Y k]j ]d eg\g \] ljYfkhgjl] hgj ]p%
[]d]f[aY \] dYk e]j[Yf[ŠYk& Fg gZklYfl]$ ]d \]kYjjgddg \] dYk j]\]k naYjaYk ]f dgk ”dlaegk
*(ÂYŽgk d] `Y kmhm]klg mfY h†j\a\Y \] h]kg ]f j]dY[af Yd ljYfkhgjl] hgj [Yjj]l]jY&

Ventajas Desventajas Web

Capacidad: hj]k]flY eYqgj]k n]flYbYk Y [YmkY \] Infraestructura viaria: ]kl j]kljaf_a\g Y dgk HYjY mf eYqgj \]lYdd] kgZj] dgk [gf%
km eYqgj [YhY[a\Y\ ]f j]dY[af [gf ]d ljYkhgjl] dm_Yj]k \gf\] ]pakl] j]\& ljYlgk \] ljYfkhgjl] \] ^]jjg[Yjjad$
hgj [Yjj]l]jY g Y†j]g$ h]jeala]f\g _jYf\]k hm]\]k [gfkmdlYj dYk [gf\a[agf]k \]
ngd”e]f]k \] [Yj_Y& Combinación de medios: ]k f][]kYjag mladarYj [gfljYlY[af \] ljYfkhgjl] \] e]j%
Yd_”f gljg eg\g \] ljYfkhgjl] hYjY Y[]j[Yjdg Yd [Yf[ŠYk ]f dY h_afY \] J=F>=
Regularidad: ]k hgkaZd] [ggj\afYj dgk `gjYjagk \] YdeY[†f \]d [da]fl]& (www.renfe.com), Y ljYn†k \] dY
]fnŠg q ]flj]_Y& Coste del embalaje: j]ima]j] \] mf Zm]f ]eZYdYb]$ jmlY2 Inicio > La Empresa > Informa-
q \]Z] h]jealaj eYfahmdY[agf]k ]plj]eYk& ción Legal&
Flexible: k] hm]\] mladarYj lYflg hYjY hYim]l]jŠY
[geg hYjY _jYf\]k [Yj_Yk&

Tabla 6.4. N]flYbYk q \]kn]flYbYk \]d ljYfkhgjl] l]jj]klj] hgj ^]jjg[Yjjad&

t &M DPOUSBUP EF USBOTQPSUF UFSSFTUSF QPS GFSSPDBSSJM

=d contrato de transporte por ferrocarril ]k Yim]d e]\aYfl] ]d [mYd dY ]ehj]kY ^]jjgnaY% Claves y consejos
jaY k] gZda_Y$ ]f fgeZj] hjghag q e]\aYfl] mf hj][ag$ Y ljYfkhgjlYj hgj ^]jjg[Yjjad \] mf
dm_Yj Y gljg dYk e]j[Yf[ŠYk im] k] d] ]f[gea]f\Yf& Af[dmkg [mYf\g k]Y hj][akg [gehd]% DY D]q )-'*((1$ \] )) \] fgna]e%
e]flYjdg [gf gljgk eg\gk \] ljYfkhgjl] ]f nY_f [gehd]lg$ lj]f [gehd]lg$ ^jY[[agfY\Y$ Zj]$ \]d [gfljYlg \] ljYfkhgjl] l]%
[gfl]f]\gj g [gfl]f]\gj]k& jj]klj] \] e]j[Yf[ŠYk$ j]_mdY lYflg
]d ljYfkhgjl] hgj [Yjj]l]jY [geg ]d
=pakl]f lj]k eg\Yda\Y\]k \] ljYfkhgjl]2 ^]jjgnaYjag&

 Vagón completo: k] ljYfkhgjlY mf [gfbmflg \] e]j[Yf[ŠYk \]fljg g kgZj] mf nY_f$ [gfk% 155
lalmq]f\g mfY ]ph]\a[af&

 Tren completo: dY e]j[Yf[ŠY k] ljYfkhgjlY ]f mf \]l]jeafY\g f”e]jg \] nY_gf]k$ im]
la]f]f mf eakeg gja_]f$ \]klafg q j]eal]fl]&

 Fraccionada: k] mladarY hYjY \Yj k]jna[ag Y dgk ]fnŠgk im] fg la]f]f km^a[a]fl] [Yj_Y hYjY
dd]fYj mf nY_f&

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6 La gestión del transporte

Importante t "TQFDUPT UÏDOJDPT EFM USBOTQPSUF UFSSFTUSF QPS GFSSPDBSSJM

DY Mfaf Afl]jfY[agfYd \] >]jjg[Y% =pakl]f \a^]j]fl]k [dYk]k \] nY_gf]k hYjY [Y\Y lahg \] k]jna[ag$ hjg\m[lg q mladarY[af >a_& .&,!&
jjad]k ]k dY gj_YfarY[af afl]jfY[ag% =flj] dYk [YjY[l]jŠkla[Yk Y l]f]j ]f [m]flY \]klY[Yegk2
fYd im] \]kYjjgddY dgk \a^]j]fl]k
Ykh][lgk l†[fa[gk \]d ljYfkhgjl]  NYja]\Y\ ]f ]d Yf[`g \] nŠY$ Ymfim] k] ]kl aehgfa]f\g ]d Yf[`g ]mjgh]g \] )$,+- e&
^]jjgnaYjag ]f =mjghY& K] dY [gdg[]
hgj kmk ka_dYk ]f ^jYf[†k2 MA; (Union  =d _daZg ^]jjgnaYjag$ im] daealY dYk \ae]fkagf]k epaeYk \] [Yj_Y g ]d lahg \] nY_f im]
Internationale de Chemins de Fer). [aj[mdY hgj dYk nŠYk&

 DY dgf_alm\ epaeY \]d lj]f$ im] ]f =khYŽY ]k \] -(( e$ ]f em[`gk hYŠk]k ]mjgh]gk \]
1((Âe q ]f ==& MM& \] )&-(( e&

 =d h]kg lglYd epaeg \]d lj]f$ im] ]k km [Yj_Y epaeY \] YjjYklj]& Na]f] [gf\a[agfY\Y hgj
dY [Yda\Y\ \] dY nŠY$ YkŠ [geg hgj dgk jY\agk \] [mjnYlmjY&

Vagón cerrado multiusos Vagón góndola

Carga seca Granel
Vagón tolva Vagón cisterna

Carbón - Piedra - Arena - Grava Líquidos - Gases - Químicos
Vagón telero multiusos Vagón plataforma

Vocabulario Acero - Hierro - Madera Contenedores
Fig. 6.4. <aklaflgk lahgk \] nY_gf]k ^]jjgnaYjagk&
Gálibo: \ae]fkagf]k epaeYk lYf%
lg \] Ydlg [geg \] Yf[`g! \] [mYd%
ima]j n]`Š[mdg&

Dgk nY_gf]k \] [Yj_Y k][Y k] mladarYf hYjY hYim]l]jŠY qÂljYfkhgjl] \] e]j[Yf[ŠYk Y dYk im] `Yq
im] hj]n]faj \] dY `me]\Y\$ [geg ]d _jYfg& Dgk mladarY\gk hYjY ]d ljYfkhgjl] \] eaf]jYd]k
km]d]f dd]nYj mf kakl]eY \] \]k[Yj_Y ZYk[mdYfl] dYl]jYd& <] a_mYd ^gjeY$ hg\]egk gZk]jnYj
gljgk lahgk \] nY_gf]k ]f ^mf[af \]d mkg im] k] d]k nYqY Y \Yj&

Actividades

5. ;gfkmdlY ]f Afl]jf]l nŠ\]gk im] j]khgf\Yf Yd [jal]jag \] Z”kim]\Y ¿`aklgjaY \]d ljYfk%
hgjl] ^]jjgnaYjag \] [Yj_YÀ$ q j]khgf\] Y dYk ka_ma]fl]k [m]klagf]k2
a) ¸=f im† YŽg k] [j]Yjgf dgk hjae]jgk nY_gf]k \] [Yj_Y7
b) ¸Im† Y[gfl][aea]flg `arg eg\a^a[Yj ]d kakl]eY \] [Yj_Y ]f dgk lj]f]k ]f ==& MM&7
c) ¸;mf\g YhYj][a]jgf dYk [akl]jfYk \] [Yj_Y7
d) ¸;eg k] \]fgeafY ]d kakl]eY afl]_jYd \] ljYfkhgjl]7

156

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6La gestión del transporte

C. Transporte marítimo

=dÂtransporte marítimoÂ]k dY Y[[af \] dd]nYj h]jkgfYk g eYl]jaYd]k hgj eYj \] mf hmflg Importante
_]g_j^a[g Y gljg Y Zgj\g \] mf ZYj[g$ [gf mf ^af dm[jYlang& DY j]_mdY[af ek aehgjlYfl] kgZj]
]kl] lahg \] [gfljYlY[af na]f] j]%
L]fa]f\g ]f [m]flY im] fm]kljg hdYf]lY ]kl [mZa]jlg hgj Y_mY ]f kmk \gk l]j[]jYk hYjl]k$ ]k [g_a\Y ]f ]d ;gfn]fag \] :jmk]dYk
]d e]\ag ek mladarY\g ]f ]d [ge]j[ag afl]jfY[agfYd hYjY ]d ljYfkhgjl] \] e]j[Yf[ŠYk& \] )1*,&

<]Z]egk \a^]j]f[aYj ]flj]2 Claves y consejos
E]\aYfl] ]d bill of lading k] bmkla^a[Y
 Armador/propietario: hm]\]f k]j dY eakeY h]jkgfY$ h]jg fg ka]ehj] g[mjj] YkŠ& =d hjgha]% dY hjgha]\Y\ \] dY e]j[Yf[ŠY ]e%
lYjag ]k ima]f la]f] dY lalmdYja\Y\ bmjŠ\a[Y \]d Zmim]$ q ]d YjeY\gj ]k ima]f [gfljYlY dY ljahm% ZYj[Y\Y&
dY[af q \akhgf] ]d ZYj[g hYjY dY fYn]_Y[af&

 Naviero: ]k ima]f ]phdglY ][gfea[Ye]fl] ]d Zmim]&
 Consignatario: j]hj]k]flYfl] [gfljYlY\g hgj ]d YjeY\gj hYjY im] Yla]f\Y Yd Zmim] ]f lg%

\Yk dYk gh]jY[agf]k im] hj][ak] ]f mf hm]jlg&
 Estibadores: ]ehj]kYk ]kh][aYdarY\Yk ]f dY [Yj_Y q \]k[Yj_Y \]d Zmim]&
 Fletador: ]k dY h]jkgfY im] [gfljYlY ]d Zmim]&

Ventajas Desventajas

Capacidad: ]k ]d eg\g im] hj]k]flY eYqgj [YhY[a\Y\ \] [Yj_Y& Poca accesibilidad: fgjeYde]fl]$ dgk hm]jlgk fg ]klf mZa[Y\gk \gf\]
k] ]dYZgjYf dgk hjg\m[lgk&

Economía: \]Za\g Y km _jYf [YhY[a\Y\ \] [Yj_Y hm]\]f Z]f]^a[aYjk] \] dYk Excesiva manipulación: dY eYfahmdY[af im] k] j]YdarY ]f dgk hm]jlgk

][gfgeŠYk \] ]k[YdY$ hm\a]f\g g^j][]j ^d]l]k ek ZYjYlgk im] [mYdima]j `Y[] aehj]k[af\aZd] mf ]eZYdYb] ek [gklgkg hYjY hj]k]jnYj dY

gljg e]\ag \] ljYfkhgjl]& e]j[Yf[ŠY&

Flexibilidad: g^j][] mfY _jYf nYja]\Y\ \] Zmim]k q k] hm]\] Y\YhlYj Lentitud: ]k$ kaf \m\Y$ ]d eg\g ek d]flg \] ljYfkhgjl]&
Y [mYdima]j lahg \] [Yj_Y&

Tabla 6.5. N]flYbYk q \]kn]flYbYk \]d ljYfkhgjl] eYjŠlaeg&

t &M DPOUSBUP EF USBOTQPSUF NBSÓUJNP

DY fgjeYlanY kgZj] ]dÂ[gfljYlgÂ\]ÂljYfkhgjl]ÂeYjŠlaeg ]k ljY\a[agfYde]fl] ^YngjYZd] Y dYk fY% Fig. 6.5. Dgk [gfl]f]\gj]k h]jeal]f
na]jYk'ljYfkhgjlaklYk ^j]fl] Yd mkmYjag'[Yj_Y\gj'shipper. ljYfkhgjlYj dY [Yj_Y \] mf ZYj[g Y mf
nY_f \] lj]f g Y mf [Yeaf [gf dY
;mYdima]j [gfljYlg \] ljYfkhgjl] eYjŠlaeg k] ^gjeYdarY ]f ]d bill of lading$ q ]f ]d j]n]jkg \]d eŠfaeY eYfahmdY[af ]f hm]jlg&
eakeg [Y\Y fYna]jY hgf] dYk [gf\a[agf]k im] `Yq im] Yhda[Yj \] ^gjeY mfadYl]jYd&

Dg ek [ge”f ]k im] `YqY mfY [dmkmdY ddYeY\Y paramount$ im] af\a[Y im]$ ]f dg fg ]kh][a^a%
[Y\g$ k]jf \] dY Yhda[Y[af dYk J]_dYk \] DY @YqY%NakZq&

=pakl]f lj]k lahgk \] [gfljYlgk hjaf[ahYd]k2

 Fletamiento o buques TRAMPS (no línea): ]k ]d im] k] j]YdarY [gfljYlYf\g ]d ]khY[ag \]
[Yj_Y \] mf Zmim]$ lglYd g hYj[aYde]fl]$ hYjY ]^][lmYj mfg g nYjagk naYb]k \]l]jeafY\gk$ g
Za]f hYjY mladarYjdg hgj mf h]jag\g \] la]ehg& <]fljg \] ]kl] lahg \] [gfljYlg kmj_] mfY
eg\Yda\Y\ emq mladarY\Y2 el transporte en contenedores. K] ljYlY \] mfa\Y\]k ]klYf[Yk im]
hjgl]_]f dYk e]j[Yf[ŠYk \] dYk [gf\a[agf]k e]l]gjgd_a[Yk q g^j][]f dYk ka_ma]fl]k n]flYbYk2

– =nalYf dY eYfahmdY[af ]f dYk l]jeafYd]k \] ljYfkZgj\g g afl]je]\aYk$ h]jeala]f\g e]%
fgk \]l]jagjgk$ `mjlgk q e]fgj _Yklg \] ]eZYdYb]&

– HgkaZadalYf ]d ljYfkhgjl] \] hm]jlY Y hm]jlY$ j]\m[a]f\g dYk _]klagf]k Y\eafakljYlanYk q \]
hYh]d]g$ YkŠ [geg dgk [gkl]k \] YdeY[]fYb] ] afn]flYjag$ q Y[]d]jYf\g ]d afl]j[YeZag
\] eYl]jaYd]k&

 Cabotaje: ]d hj]klY\g Y ljYn†k \] dŠf]Yk j]_mdYj]k \] fYn]_Y[af \]fljg \] mf eakeg hYŠk
\] [YZg Y [YZg!&

 De línea regular entre países: im] Zjaf\Yf mf k]jna[ag h]jeYf]fl] [gf mf lj^a[g \]l]jea%
fY\g q [gf ^j][m]f[aYk \]l]jeafY\Yk& Kgf$ hgj dg _]f]jYd$ dgk Zmim]k \] lYja^Yk ek ]d]nY\Yk&

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6 La gestión del transporte

Fig. 6.6. H]ljgd]jg& Fig. 6.7. ?Yk]jg&

Fig. 6.8. :mim] Fig. 6.9. :mim]
hgjlY[gfl]f]\gj]k& _jYf]d]jg&

t "TQFDUPT UÏDOJDPT EFM USBOTQPSUF NBSÓUJNP

Vocabulario =kl] e]\ag h]jeal] ljYfkhgjlYj [mYdima]j lahg \] [Yj_Y$ _jY[aYk Y dY _jYf nYja]\Y\ \] lahgk \]
Zmim]k im] ]pakl]f2
Buque: ZYj[g [gf [mZa]jlY im]$
_jY[aYk Y km lYeYŽg$ kgda\]r q ^m]j%  Petroleros (crude oil carriers): km ljYfkhgjl] ]k ]d h]ljd]g [jm\g \]k\] dYk hdYlY^gjeYk
rY$ ]k YhjghaY\g hYjY fYn]_Y[agf]k offshore g \]k\] hm]jlgk \] hYŠk]k hjg\m[lgj]k `YklY dYk j]^af]jŠYk&
eYjŠlaeYk \] aehgjlYf[aY&
 Buques químicos (chemical tankers): kgf kaeadYj]k Y dY ^YeadaY Yfl]jagj$ h]jg k] \]\a[Yf Yd
ljYfkhgjl] \] hjg\m[lgk imŠea[gk ^]fgd$ YegfaY[g$ _YkgdafY q \]ek \]janY\gk$ ]l[&!&

 Buques gaseros (L.N.G. carriers): kgf Zmim]k \] ljYfkhgjl] \] _Yk fYlmjYd g _Yk da[mY\g& Kgf
emq kg^akla[Y\gk afl]jagje]fl]$ q \] mfY YdlY l][fgdg_ŠY im] k] ljY\m[] ]f mf Ydlg [gkl] \]
[gfkljm[[af&

 Buques frigoríficos2 ]klgk Zmim]k [ge]frYjgf Y fYn]_Yj Y hYjlaj \] ^afYdarY\Y dY K]_mf\Y
?m]jjY Emf\aYd$ [mYf\g im]\ j]km]dlg ]d hjgZd]eY \]d YakdYea]flg l†jea[g \] dYk Zg\]_Yk
q dY afklYdY[af \] ]imahgk j]^ja_]jYfl]k&

 Buques portacontenedores2 k] ljYlY \] mfY \] dYk ^YeadaYk \] Zmim]k \] eYqgj lYeYŽg& Dgk
eYqgj]k dd]_Yf Y dgk +-( e \] ]kdgjY dgf_alm\!$ [gf mfY [YhY[a\Y\ hYjY [Yka 1&((( [gfl]%
f]\gj]k&

 Buques de carga general: kgf [gfg[a\gk [geg emdlahjghkalg& LjYfkhgjlYf e]j[Yf[ŠYk \a%
n]jkYk$ [Yj_Y _]f]jYd$ Y _jYf]d g [gfl]f]\gj]k& Af[dmkg hm]\]f dd]nYj Yd_”f h]im]Žg lYfim]&
FgjeYde]fl] dd]nYf _j”Yk ]f ]d []fljg hYjY km hjghaY [Yj_Y q \]k[Yj_Y&

 Buques graneleros (bulk carriers): k] \]\a[Yf Yd ljYfkhgjl] \] [Yj_Yk k][Yk Y _jYf]d$ kaf
]eZYdYj fa ]ehYim]lYj eaf]jYd$ _jYfg$ ]l[&!&

Actividades 7. NakmYdarY ]d \g[me]flYd Megaestructuras: el puerto de Rot-
terdam, \] FYlagfYd ?]g_jYh`a[$ q [gfl]klY Y dYk ka_ma]fl]k
6. ;gfkmdlY ]f Afl]jf]l nŠ\]gk im] j]khgf\Yf Yd Yj_me]flg \] hj]_mflYk2
Z”kim]\Y ¿`aklgjaY \]d ljYfkhgjl] eYjŠlaeg \] [Yj_YÀ&
9Â[gflafmY[af$ [gfl]klY dYk ka_ma]fl]k hj]_mflYk2 a) ¸Im† fgjeYk k] ka_m]f hYjY \akljaZmaj dY [Yj_Y ]f ]d
ZYj[g Savannah Express7
a) ¸Ima†f]k ^m]jgf dgk hagf]jgk ]f \ak]ŽYj dgk hm]jlgk7
b) ¸;eg k] \]k[Yj_Y ]d Savannah Express ]f e]fgk \]
b) ¸Im† ]k mf ]klaZY\gj7 *,Â`gjYk7

c) ¸;md]k ]jYf dYk n]flYbYk \]d mkg \] dgk ZYjjad]k [geg c) ¸;eg k] \]k[Yj_Y ]d Zmim] Stahl7
kakl]eY \] YdeY[]fYb]7

d) ¸Hgj im† kmj_a ]d ¿bm]n]k kYf_ja]flgÀ7

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6La gestión del transporte

D. 5SBOTQPSUF BÏSFP

=k ]d ”dlaeg _jYf e]\ag \] ljYfkhgjl] im] k] `Y \]kYjjgddY\g& FY[a h]fkY\g hYjY ]d ljYfkhgj%
l] \] hYkYb]jgk$ h]jg [gf ]d hYkg \] dgk YŽgk$ Yfl] dY f][]ka\Y\ \] Y_adarYj dYk ]flj]_Yk \]
e]j[Yf[ŠYk k] `Yf \]kYjjgddY\g Ynagf]k hYjY dY j]YdarY[af \] ]kl] lahg \] ljYfkhgjl]&

Ventajas Desventajas CEO
=f ]d ;=G ]f[gfljYjk mf eg\]dg
Velocidad: hm]\] \]kYjjgddYj n]dg[a\Y\]k Poco competitivos: fg hm]\] [geh]laj \]d \g[me]flg \] [gfg[aea]flg \]
im] faf_”f gljg e]\ag ljYfkhgjl] hm]\] [gf dgk gljgk e]\agk ka ]d ngdme]f \] [Yj_Y ]eZYjim] Y†j]g&
Yd[YfrYj& ]k ]d]nY\g&
Vocabulario
Gran cobertura: hm]\] Y[[]\]j Y [mYdima]j hYŠk& Poca adaptabilidad: fg ]k ]d e]bgj e]\ag hYjY IATA: International Air Transport As-
ljYfkhgjlYj dŠima\gk g eaf]jYd]k& sociation, 9kg[aY[af Afl]jfY[agfYd
\] LjYfkhgjl] 9†j]g&
Flexibilidad: k] \akhgf] \] mf Yehdag YZYfa[g \] Mayor coste: ]d [gkl] \]d ljYfkhgjl] ]k ek
eg\]dgk \] [Yj_Y& ]d]nY\g im] ]d \]d j]klg \] e]\agk&

Tabla 6.6. N]flYbYk q \]kn]flYbYk \]d ljYfkhgjl] Y†j]g&

t &M DPOUSBUP EF USBOTQPSUF BÏSFP

=d [gfljYlg \] ljYfkhgjl] Y†j]g \] e]j[Yf[ŠYk k] ja_] hgj dY D]q ,0')1.($ \] *) \] bmdag$ \]
FYn]_Y[af 9†j]Y& <] a_mYd eg\g$ ]pakl]f \an]jkgk [gfn]fagk q hjglg[gdgk afl]jfY[agfYd]k Y
dgk im] \]Z]f YbmklYjk] \a[`gk [gfljYlgk&

=d [gfljYlg k] ^gjeYdarY ]f ]d eg\]dg \]fgeafY\g conocimiento de embarque aéreo (Air
Waybill), q k] ]klYZd][] ]flj] mf ]ph]\a\gj q mfY [gehYŽŠY \] ljYfkhgjl] Y†j]g$ e]\aYfl] ]d
[mYd ]klY j][gfg[] `YZ]j j][aZa\g dY e]j[Yf[ŠY hYjY km ]ph]\a[af q k] gZda_Y Y ljYfkhgjlYjdY
Yd Y]jghm]jlg \] \]klafg [gf^gje] Y dYk [gf\a[agf]k ]kh][a^a[Y\Yk& K] \]fgeafY$ a_mYde]fl]$
[YjlY \] hgjl] Y†j]g q fglY \] [gfka_fY[af& Dg ]eal] dY [gehYŽŠY Y†j]Y g mf Y_]fl] \] [Yj_Y
Y†j]Y A9L9 YmlgjarY\g&

t "TQFDUPT UÏDOJDPT EFM USBOTQPSUF BÏSFP

Dgk Ynagf]k k] [dYka^a[Yf k]_”f \gk [jal]jagk2
 Km sistema de propulsión: hm]\]f k]j \] `†da[]$ Y j]Y[[af g \] lmjZg`†da[]&
 Km estructura: hm]\]f k]j \] ^mk]dYb] Yf[`g g ]klj][`g&

<Y\Yk kmk [YjY[l]jŠkla[Yk$ ]klgk n]`Š[mdgk hj]k]flYf dYk ka_ma]fl]k daealY[agf]k2
 ;YhY[a\Y\ epaeY \] [Yj_Y2 ]pakl]f j]klja[[agf]k emq k]n]jYk ]f [mYflg Y dY [YhY[a\Y\ \]

[Yj_Y \] [Y\Y mfg \] dgk eg\]dgk \] Ynagf]k&
 J]kakl]f[aY \]d hakg \] dY Zg\]_Y \] [Yj_Y&
 <ae]fkagf]k \] dYk hm]jlYk \] ]fljY\Y&

Fig. 6.10. 9ajZmk :]dm_Y$ mf Ynaf \] ^mk]dYb] ]kh][aYd& 159

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6 La gestión del transporte

E. Transporte multimodal

El transporte multimodal es el que se realiza utilizando diversos medios de transporte con la
utilización de unidades de carga intermodal (UTI), es decir, contenedores, cajas móviles o
semirremolques.

El ejemplo más claro lo tenemos cuando se combina en el transporte la intermodalidad de
ferrocarril y carretera, o la del marítimo y carretera.

Las distintas formas de transporte multimodal son:

 Transporte fraccionado o sucesivo: en este caso se trata de distintos porteadores que se com-
prometen al traslado de la mercancía. Cada uno de ellos es responsable respecto a su tramo.

 Transporte mixto: se trata del traslado en un mismo vehículo tanto de personas como de
mercancías.

 Transporte combinado: en este tipo de transporte no se produce un cambio de vehículo.
Así, por ejemplo, se utiliza un contenedor durante todo el trayecto.

 Roll-on/Roll-off: en este tipo de transporte se introduce la mercancía en un camión y, a su
vez, este camión se transporta hasta el lugar de destino por medio de un buque.

Ventajas Desventajas

Vocabulario Reducción del tiempo de manipulación: hasta Pérdida de control: tanto el exportador como el
del 70 % en operaciones de carga y descarga. importador ceden el control de la mercancía en
Trazabilidad: conjunto de procedi- tránsito, y se pierde el acceso directo a los diferentes
mientos que permiten conocer la Disminución de los costes de trasporte, por la medios de transporte que intervienen, ya que el
ubicación y la trayectoria de un combinación del transporte más adecuado. operador multimodal se convierte en el cliente del
producto o lote de productos a lo transportista, en lugar del importador.
largo de la cadena de suministros Reducción de controles, mediante el sellado
en un momento dado, a través de de los contenedores.
unas herramientas determinadas.
Simplicidad de la documentación: se puede Inseguridad: problemas de seguridad derivados de la
utilizar un solo documento para el transporte. coordinación de los diversos modos de transporte.

Seguimiento de la mercancía: se puede Lentitud: hay lentitud en la operación, ya que no es
obtener una trazabilidad de la mercancía a factible para el propietario agilizar el proceso, y debe
través del Sistema de Intercambio Electrónico esperar a que el operador multimodal intervenga en
de Datos (EDI) e Internet. cada enlace para que la mercancía llegue a su destino.

Tabla 6.7. Ventajas y desventajas del transporte multimodal.

Fig. 6.11. El contenedor ha facilitado enormemente el transporte multimodal, por
la facilidad que ofrecen para el transbordo de las mercancías de un medio a otro.

160

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6La gestión del transporte

=d intercambio electrónico de datos (EDI), im] ]klm\aYj]egk ]f [a]jlg \]lYdd] ]f ]klY eakeY CEO
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eY [gehmlY[agfYd Y gljg& =d afl]j[YeZag ]d][ljfa[g \] \Ylgk hm]\] j]YdarYjk] ]f \aklaflgk mladarYj hYjY j]YdarYj ]b]j[a[agk&
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af\ana\mYd& =f dY hj[la[Y$ k] mladarYf dYk [YjlYk \] hgjl] ]ph]\a\Yk hgj dYk Ykg[aY[agf]k afl]j%
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f]k \] LjYfkalYjagk$ International Federation of Freight Forwarders Associations!& K] ljYlY \] mfY
gj_YfarY[af fg _mZ]jfYe]flYd im] j]hj]k]flY$ `gq ]f \ŠY$ Y ek \] ,(&((( ]ehj]kYk \]
]ph]\a[af q dg_Škla[Y q ]kl hj]k]fl] ]f ++ hYŠk]k&

Hgj e]\ag \] dgk \g[me]flgk fgjeYdarY\gk k] j]_mdY dY j]khgfkYZada\Y\ \] dgk hgjl]Y\gj]k ]f
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[geg ]d Afl]j[YeZag =d][ljfa[g \] <Ylgk =<A!$ ]d [mYd ]^][l”Y dYk ka_ma]fl]k gh]jY[agf]k2

 KalmYj ]f lg\g ege]flg mfY MLA [gf ]d Ympadag \] e]\agk \] a\]fla^a[Y[af Ymlgela[Y q \]
dg[YdarY[af \] hgka[af&

 H]jealaj im] dgk Zmim]k ljYfkealYf Y dYk l]jeafYd]k hgjlmYjaYk \Ylgk \] hgka[af q ]klaZY \]
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 ;gfljgdYj Y \aklYf[aY dY l]eh]jYlmjY \] dgk [gfl]f]\gj]k ^ja_gjŠ^a[gk&

 ;YfYdarYj dY \g[me]flY[af \]k\] dY l]jeafYd `YklY ]d hmflg \] \]klafg ^afYd&

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Actividades 161

8. :mk[Y nŠ\]gk im] j]khgf\Yf Y dgk [jal]jagk \] Z”kim]\Y ¿gh]jY\gj \] ljYfkhgjl]
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jY\Ye]fl]7

9. ¸Im† ]k ]d ljYfkhgjl] Roll-on/Roll-off7
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11. ¸Im† ]k ]d ljYfkhgjl] ^jY[[agfY\g7
12. ¸Im† ]k dY >A9L97
13. ¸Im† ]k ]d =<A7

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6 La gestión del transporte

Importante 3. Las cláusulas Incoterms
DY [dmkmdY Af[gl]je >G: ]k mfY \]
dYk ek mkY\Yk ]f ]d [ge]j[ag af% DYk Incoterms Y[jfaeg \]d af_d†k International Commercial Terms, ¿L†jeafgk Afl]jfY[ag%
l]jfY[agfYd& K] \]Z] mladarYj hYjY fYd]k \] ;ge]j[agÀ! hj]k]flYf dYk ka_ma]fl]k [YjY[l]jŠkla[Yk2
[Yj_Y _]f]jYd \] e]j[Yf[ŠYk Za\g%
f]k$ ZgZafYk$ [gfl]f]\gj]k$ ]l[&!&  Kgf mf d]f_mYb] afl]jfY[agfYd hYjY l†jeafgk [ge]j[aYd]k&
Fg hm]\] mladarYjk] hYjY e]j[Yf[ŠYk
Y _jYf]d$ q k] ]ehd]Y ]p[dmkanYe]f%  >Y[adalYf dYk gh]jY[agf]k \] [ge]j[ag afl]jfY[agfYd q \]daealYf dYk gZda_Y[agf]k& =klg `Y[]
l] hYjY ljYfkhgjl] ]f ZYj[g$ qY k]Y im] ]d ja]k_g \akeafmqY&
eYjŠlaeg g ^dmnaYd&
 Kgf l†jeafgk \] lj]k d]ljYk im] j]^d]bYf dYk fgjeYk$ \] Y[]hlY[af ngdmflYjaY hgj dYk \gk
Importante hYjl]k [gehjY\gjY q n]f\]\gjY!$ Y[]j[Y \] dYk [gf\a[agf]k \] ]flj]_Y \] dYkÂe]j[Yf[ŠYk&
DY [dmkmdY ;A> ]k mfY \] dYk ek
mladarY\Yk ]f ]d [ge]j[ag afl]jfY%  K] mladarYf hYjY Y[dYjYj dgk [gkl]k \] dYk ljYfkY[[agf]k [ge]j[aYd]k afl]jfY[agfYd]k$ \]daea%
[agfYd$ hgjim] dYk [gf\a[agf]k \] mf lYf\g dYk j]khgfkYZada\Y\]k ]flj] ]d [gehjY\gj q ]d n]f\]\gj$ q j]^d]bYf dY hj[la[Y Y[lmYd
hj][ag ;A> kgf dYk im] eYj[Yf ]d ]f ]dÂljYfkhgjl] afl]jfY[agfYd \] e]j[Yf[ŠYk&
nYdgj ]f Y\mYfY \] mf hjg\m[lg im]
k] aehgjlY& =klY [dmkmdY k] \]Z] DYk \aklaflYk [dmkmdYk Af[gl]jek k] [dYka^a[Yf ]f _jmhgk$ Yl]f\a]f\g Y dY ]pl]fkaf \] dYk
mladarYj hYjY [Yj_Y _]f]jYd g [gfn]f% gZda_Y[agf]k \]d ljYfkhgjlaklY ]f ]d hjg[]kg2
[agfYd$ q ]k ]p[dmkanY \]d e]\ag eY%
jŠlaeg& I. Grupo E ]flj]_Y \aj][lY Y dY kYda\Y!2

162  EXW ex works, ]f ^Zja[Y!2 ]d n]f\]\gj hgf] dY e]j[Yf[ŠY Y \akhgka[af \]d [gehjY\gj ]f
kmk afklYdY[agf]k ^Zja[Y$ YdeY[†f$ ]l[&!& Lg\gk dgk _Yklgk Y hYjlaj \] ]k] ege]flg kgf hgj
[m]flY \]d [gehjY\gj&

II. Grupo F ]flj]_Y af\aj][lY$ kaf hY_g \]d ljYfkhgjl] hjaf[ahYd!2

 FAS (free alongside ship, ^jYf[g Yd [gklY\g \]d Zmim]!2 ]d n]f\]\gj ]flj]_Y dY e]j[Yf[ŠY ]f
]d em]dd] \]d hm]jlg \] [Yj_Y [gfn]fa\g$ ]klg ]k$ Yd dY\g \]d ZYj[g& DY [dmkmdY >9K ]k hjghaY
\] e]j[Yf[ŠYk \] [Yj_Y Y _jYf]d g \] [Yj_Y ngdmeafgkY& =d n]f\]\gj ]k j]khgfkYZd] \] dYk
_]klagf]k q [gkl]k \] dY Y\mYfY \] ]phgjlY[af& =klY [dmkmdY kgdg k] mladarY hYjY ljYfkhgjl]
]f ZYj[g$ qY k]Y eYjŠlaeg g ^dmnaYd&

 FCA (free carrier, ^jYf[g ljYfkhgjlaklY!2 ]d n]f\]\gj k] [gehjge]l] Y ]flj]_Yj dY e]j[Yf[ŠY
]f mf hmflg Y[gj\Y\g \]fljg \]d hYŠk \] gja_]f$ im] hm]\]f k]j dgk dg[Yd]k \] ljfkalg$ mfY
]klY[af ^]jjgnaYjaY$ ]l[& =kl] dm_Yj [gfn]fa\g hYjY ]flj]_Yj dY e]j[Yf[ŠY km]d] ]klYj j]dY[ag%
fY\g [gf dgk ]khY[agk \]d ljYfkhgjlaklY$ ima]f k] `Y[] [Yj_g \] dgk [gkl]k `YklY im] dY e]j%
[Yf[ŠY ]kl kalmY\Y ]f ]k] hmflg ]flj] gljgk$ dY Y\mYfY ]f ]d hYŠk \] gja_]f!&

 FOB (free on board, ^jYf[g Y Zgj\g!2 ]d n]f\]\gj ]flj]_Y dY e]j[Yf[ŠY kgZj] ]d Zmim]& =d
n]f\]\gj [gfljYlY ]d ljYfkhgjl] Y ljYn†k \] mf dm_Yj \] ljfkalg g mf [gfka_fYlYjag$ h]jg ]d
[gkl] \]d ljYfkhgjl] dg Ykme] ]d [gehjY\gj&

III. Grupo C ]flj]_Y af\aj][lY$ [gf hY_g \]d ljYfkhgjl] hjaf[ahYd!2

 CFR (cost and freight, [gkl] q ^d]l]!2 ]d n]f\]\gj k] `Y[] [Yj_g \] lg\gk dgk [gkl]k$ af[dma\g
]d ljYfkhgjl] hjaf[ahYd$ `YklY im] dY e]j[Yf[ŠY dd]_m] Yd hm]jlg \] \]klafg& Kaf ]eZYj_g$ ]d
ja]k_g k] ljYfk^a]j] Yd [gehjY\gj ]f ]d ege]flg ]f im] dY e]j[Yf[ŠY k] ]f[m]fljY [Yj_Y\Y
]f ]d Zmim]& K] \]Z] mladarYj hYjY [Yj_Y _]f]jYd$ im] fg k] ljYfkhgjlY ]f [gfl]f]\gj]k3 lYe%
hg[g ]k YhjghaY\g hYjY [Yj_Yk Y _jYf]d& DY Af[gl]je ;>J kgdg k] mladarY hYjY ljYfkhgjl] ]f
ZYj[g$ qY k]Y eYjŠlaeg g ^dmnaYd&

 CIF (cost, insurance and freight, [gkl]$ k]_mjg q ^d]l]!2 ]d n]f\]\gj k] `Y[] [Yj_g \] lg\gk dgk
[gkl]k$ af[dma\gk ]d ljYfkhgjl] hjaf[ahYd q ]d k]_mjg$ `YklY im] dY e]j[Yf[ŠY dd]_m] Yd hm]jlg
\] \]klafg& 9mfim] ]d k]_mjg dg `Y [gfljYlY\g ]d n]f\]\gj$ ]d Z]f]^a[aYjag \]d k]_mjg ]k ]d
[gehjY\gj& 9d a_mYd im] km[]\] [gf dY [dmkmdY ;>J$ ]d ja]k_g k] ljYfk^a]j] Yd [gehjY\gj ]f
]d ege]flg ]f im] dY e]j[Yf[ŠY k] ]f[m]fljY [Yj_Y\Y ]f ]d Zmim]$ ]f ]d hYŠk \] gja_]f&

 CPT (carriage paid to, ljYfkhgjl] hY_Y\g `YklY!2 ]d n]f\]\gj k] `Y[] [Yj_g \] lg\gk dgk
[gkl]k$ af[dma\g ]d ljYfkhgjl] hjaf[ahYd$ `YklY im] dY e]j[Yf[ŠY dd]_m] Yd hmflg [gfn]fa\g ]f
]d hYŠk \] \]klafg& Kaf ]eZYj_g$ ]d ja]k_g k] ljYfk^a]j] Yd [gehjY\gj ]f ]d ege]flg \] dY
]flj]_Y \] dY e]j[Yf[ŠY Yd ljYfkhgjlaklY \]fljg \]d hYŠk \] gja_]f& DY [dmkmdY ;HL k] hm]\]
mladarYj [gf [mYdima]j eg\g \] ljYfkhgjl]$ af[dma\g ]d ljYfkhgjl] emdlaeg\Yd&

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6La gestión del transporte

 CIP (carriage and insurance paid to, ljYfkhgjl] q k]_mjgk hY_Y\gk `YklY!2 ]d n]f\]\gj k] `Y[] Importante
[Yj_g \] lg\gk dgk [gkl]k$ af[dma\gk ]d ljYfkhgjl] hjaf[ahYd q ]d k]_mjg$ `YklY im] dY e]j[Yf%
[ŠY dd]_m] Yd hmflg [gfn]fa\g ]f ]d hYŠk \] \]klafg& =d ja]k_g k] ljYfk^a]j] Yd [gehjY\gj ]f ]d GZk]jnY [eg dYk [dmkmdYk Af[g%
ege]flg \] dY ]flj]_Y \] dY e]j[Yf[ŠY Yd ljYfkhgjlaklY \]fljg \]d hYŠk \] gja_]f& 9mfim] l]jek$ k]_”f k] hYkY \]d _jmhg < Yd
]d k]_mjg dg `Y [gfljYlY\g ]d n]f\]\gj$ ]d Z]f]^a[aYjag \]d k]_mjg ]k ]d [gehjY\gj& DY [dm% _jmhg =$ nYf ljYfk^aja]f\g dY j]khgf%
kmdY ;AH k] hm]\] mladarYj [gf [mYdima]j eg\g \] ljYfkhgjl] g [gf mfY [geZafY[af \] ]ddgk kYZada\Y\ \] dY e]j[Yf[ŠY Yd [ge%
ljYfkhgjl] emdlaeg\Yd!& hjY\gj&

IV. Grupo D ]flj]_Y \aj][lY ]f dY dd]_Y\Y!2

 DAT delivered at terminal, ]flj]_Y\g ]f l]jeafYd!2 ]klY [dmkmdY k] mladarY hYjY lg\gk dgk
lahgk \] ljYfkhgjl]& =d n]f\]\gj k] `Y[] [Yj_g \] lg\gk dgk [gkl]k$ af[dma\gk ]d ljYfkhgjl]
hjaf[ahYd q ]d k]_mjg im] fg ]k gZda_Ylgjag!$ `YklY im] dY e]j[Yf[ŠY ]k \]k[Yj_Y\Y ]f dY
l]jeafYd [gfn]fa\Y& LYeZa†f Ykme] dgk ja]k_gk `YklY ]k] ege]flg&

 DAP delivered at place, ]flj]_Y\g ]f mf hmflg!2 ]klY [dmkmdY k] mladarY hYjY lg\gk dgk lahgk
\] ljYfkhgjl]& =d n]f\]\gj k] `Y[] [Yj_g \] lg\gk dgk [gkl]k$ af[dma\gk ]d ljYfkhgjl] hjaf[ahYd
q ]d k]_mjg im] fg ]k gZda_Ylgjag!$ h]jg fg \] dgk [gkl]k Ykg[aY\gk Y dY aehgjlY[af$ `YklY
im] dY e]j[Yf[ŠY k] hgf_Y Y \akhgka[af \]d [gehjY\gj ]f mf n]`Š[mdg daklg hYjY k]j \]k[Yj%
_Y\g& LYeZa†f Ykme] dgk ja]k_gk `YklY ]k] ege]flg&

 DDP delivered duty paid, ]flj]_Y\Y \]j][`gk hY_Y\gk!2 ]d n]f\]\gj hY_Y lg\gk dgk _Yklgk
`YklY \]bYj dY e]j[Yf[ŠY ]f ]d hmflg [gfn]fa\g ]f ]d hYŠk \] \]klafg& =d [gehjY\gj fg j]Y%
darY faf_”f lahg \] ljeal]& Dgk _Yklgk \] Y\mYfY \] aehgjlY[af kgf Ykmea\gk hgj ]d n]f%
\]\gj& Kajn] hYjY [mYdima]j lahg \] ljYfkhgjl] lYeZa†f emdlaeg\Yd!&

N]Yegk mf j]kme]f \] ]ddYk2

Grupo E EXW

FCA

Grupo F FAS

FOB

CFR
Grupo C

CIF

DEQ
Grupo D

DDP

Vendedor Transporte Estiba Transporte Desestiba Derechos Distribuidor
hasta puerto hasta destino Comprador aduaneros final

Vendedor 163

Cualquier medio de transporte Transporte marítimo
FAS >G:
?jmhgk = q > EXW FCA ;>J ;A>
?jmhg ;
?jmhg < ;HL ;AH

<9L DAP DDP

Fig. 6.12. J]kme]f \] dgk l†jeafgk \] [ge]j[ag afl]jfY[agfYd Af[gl]jek!&

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6 La gestión del transporte

Claves y consejos ;gf dY ^afYda\Y\ \] ^Y[adalYjl] dgk [d[mdgk \] mfY ^gjeY e][fa[Y$ l] ]phgf]egk ]f ^gjeYlg
\] lYZdY [eg k] dd]nYjŠYf Y [YZg2
K]jŠY afl]j]kYfl] im] hjg_jYeYjYk
mfY `gbY \] [d[mdg ]f =p[]d [gf Hj][ag \] [gkl] \] ^YZja[Y[af
lg\gk ]klgk [gf[]hlgk q dYk gh]jY% =fnYk]$ ]eZYdYb] q gljgk [gkl]k ]kh][Š^a[gk \] dY ]phgjlY[af []jla^a[Y\gk \] gja_]f$ ]l[&!
[agf]k im] dgk gja_afYf$ hYjY j]YdarYj
Ymlgela[Ye]fl] dgk [d[mdgk f]% :Yk] \] [gkl] hYjY ]d eYj_]f [ge]j[aYd
[]kYjagk& EYj_]f [ge]j[aYd Z]f]^a[ag!

Hj][ag ZYk] hYjY dY ]phgjlY[af
;geakaf \]d Y_]fl] [ge]j[aYd

=PO
;Yj_Y \]d n]`Š[mdg
<]khY[`g \] ]phgjlY[af

>;9
LjYfkhgjl] afl]jagj `YklY ]d dg[Yd \]d hgjl]Y\gj [gfljYlY\g hgj ]d [gehjY\gj
<]k[Yj_Y ]f hm]jlg

>9K
;Yj_Y \]d Zmim]

>G:
LjYfkhgjl] hjaf[ahYd ZYj[g$ [Yjj]l]jY$ ^]jjg[Yjjad$ Y†j]g$ emdlaeg\Yd!

;HL
HjaeY \] k]_mjg e]j[Yf[ŠYk

;AH
<]k[Yj_Y ]f ]d l]jeafYd \] \]klafg

<9L
;gkl]k ]f ]d l]jeafYd \] \]klafg eYfahmdY[af$ lYja^Yk$ ]l[&!
LjYfkhgjl] afl]jagj `YklY ]d YdeY[†f \]d [gehjY\gj

<9H
<]khY[`g \] aehgjlY[af q hY_gk \] aehm]klgk

<<H

Caso práctico 2

TINASA$ mfY ]ehj]kY ]khYŽgdY \]\a[Y\Y Y dY ^YZja[Y[af \] hjg\m[lgk hdkla[gk$ \]k]Y
j]YdarYj mfY g^]jlY [ge]j[aYd Y mfY ]ehj]kY jmkY& KYZa]f\g im] dY g^]jlY k] j]YdarY ]f dgk
ka_ma]fl]k l†jeafgk2

a) Hj][ag \] dgk hjg\m[lgk =PO!2 )((&((( €

b) LjYfkhgjl] afl]jagj \]k\] dY ^Zja[Y `YklY ]d hm]jlg \] ]eZYjim]!2 )&-(( €

c) ?Yklgk \] [Yj_Y2 *(( €

d) >d]l]2 0(( €

e) <]j][`gk YjYf[]dYjagk ]phgjlY[af2 *,( € (Continúa)

164

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6La gestión del transporte

Caso práctico 2 (continuación)

f) K]_mjg \] dY e]j[Yf[ŠY2 +(( €
g) ?Yklgk \] \]k[Yj_Y ]f ]d hm]jlg \] KYf H]l]jkZmj_g2 )*( €
h) <]j][`gk YjYf[]dYjagk \] aehgjlY[af2 )-( €
i) LjYfkhgjl] \]k\] ]d hm]jlg \] \]klafg Yd YdeY[†f \]d [gehjY\gj dm_Yj \] ]flj]_Y ]f

^Zja[Y \]d aehgjlY\gj!2 )/( €
j) Aehm]klgk \] dY gh]jY[af Y hY_Yj ]f JmkaY2 *(&((( €
k) ?Yklgk \] \]khY[`g \] aehgjlY[af Y_]fl] \] Y\mYfYk!2 )-( €
l) ?Yklgk \] \]khY[`g \] ]phgjlY[af Y_]fl] \] Y\mYfYk!2 ),( €

9 hYjlaj \] ]klY af^gjeY[af k] fgk ha\] [Yd[mdYj ]d nYdgj \] dY g^]jlY [ge]j[aYd ]f hgka%
[af >9K$ >G:$ >;9$ ;>J$ ;A>$ ;HL$ ;AH$ <9L$ <9H q <<H&

Solución

FAS A B E L )((&((( )&-(( *,( ),( )()&00( €
FOB A B C E L )((&((( )&-(( *(( *,( ),( )(*&(0( €
FCA A E L )((&((( *,( ),( )((&+0( €
CFR A B C D E L )((&((( )&-(( *(( 0(( *,( ),( )(*&00( €
CIF A B C D E F L )((&((( )&-(( *(( 0(( *,( +(( ),( )(+&)0( €
CPT A B C D E L )((&((( )&-(( *(( 0(( *,( ),( )(*&00( €
CIP A B C D E F L )((&((( )&-(( *(( 0(( *,( +(( ),( )(+&)0( €
DAT A B C D E F G L )((&((( )&-(( *(( 0(( *,( +(( )*( ),( )(+&+(( €
DAP A B C D E F G I L )((&((( )&-(( *(( 0(( *,( +(( )*( )/( ),( )(+&,/( €

DDP A B C D E F G H I J K L )((&((( )&-(( *(( 0(( *,( +(( )*( )-( )/( *(&((( )-( ),(
)*+&//( €

Caso práctico 3

DY Lmjgd]fk] Afl]jfYlagfYd Gad ;gehYfq$ \]\a[Y\Y Y dY ]phgjlY[af Y[]al] \] gdanY$ ]fnŠY
Y mf [da]fl] \] HallkZmj_` ==& MM&!$ hgj nŠY eYjŠlaeY$ mfY hYjla\Y [gf dgk ka_ma]fl]k [gf%
[]hlgk2

 NYdgj \] dY e]j[Yf[ŠY2 )0&((( €

 ?Yklgk \] ljfkalg j][g_a\Y$ YdeY[]fYb]$ ]l[&!2 .* €

 <]khY[`g \] Y\mYfYk NYd]f[aY!2 +( €

 ?Yklgk hgjlmYjagk NYd]f[aY!2 0( €

 LjYfkhgjl] NYd]f[aY%Fm]nY Qgjc! 2 /*( €

 K]_mjg2 ($1 =d [d[mdg \] dY hjaeY \]d k]_mjg k] `Y[] kgZj] dY ZYk] \]d ))( \]d
nYdgj \] dY e]j[Yf[ŠY&!

 ?Yklgk hgjlmYjagk2 1- €

 <]khY[`g \] Y\mYfY Fm]nY Qgjc!2 ,* €

 LjYfkhgjl] Fm]nY Qgjc%HallkZmj_`2 *,. €

 9jYf[]d]k Y\mYfY Fm]nY Qgjc!2 )&(0( € (Continúa)

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6 La gestión del transporte

Recuerda Caso práctico 3 (continuación)

DY [dmkmdYk Af[gl]jek >G: q ;A> k] 9 hYjlaj \] ]klY af^gjeY[af k] fgk ha\] im] [Yd[md]egk ]d aehgjl] \] dY ^Y[lmjY k]_”f2
mladarYf emq Y e]fm\g hYjY [Yj_Y
_]f]jYd \] e]j[Yf[ŠYk Za\gf]k$  =PO L]jm]d
ZgZafYk$ [gfl]f]\gj]k$ ]l[&!$ q kgf  >G: NYd]f[aY
]p[dmkanYk \]d ljYfkhgjl] ]f ZYj[g&  ;>J Fm]nY Qgjc
 ;A> Fm]nY Qgjc
 <<H HallkZmj_`

Solución

EXW Teruel: )0&((( € qY im] n]f\]egk ]f ^Zja[Y!&

FOB Valencia: )0&((( .*( +( 0( )0&)/* €
NYdgj \] dY e]j[Yf[ŠY ?Yklgk \] ljfkalg <]j][`gk \] Y\mYfY NYd]f[aY! ?Yk%
lgk hgjlmYjagk NYd]f[aY!

CFR Nueva York: )0&((( .* +( 0( /*( )0&01* €
NYdgj \] dY e]j[Yf[ŠY ?Yklgk \] ljfkalg <]j][`gk \] Y\mfY NYd]f[aY! ?Yklgk
hgjlmYjagk NYd]f[aY! LjYfkhgjl] NYd]f[aY%Fm]nY Qgjc ^d]l]!

CIF Nueva York: )0&((( .* +( 0( /*( )/0$*( € )1&(/( €
)0&((( ˜ )$) )1&0((3 )1&0(( ˜ ($((1 )/0$*( €!
NYdgj \] dY e]j[Yf[ŠY ?Yklgk \] ljfkalg <]j][`gk \] Y\mfY NYd]f[aY! ?Yklgk
hgjlmYjagk NYd]f[aY! LjYfkhgjl] NYd]f[aY%Fm]nY Qgjc ^d]l]! K]_mjg

DDP Pittsburgh: )0&((( .* +( 0( /*( 1- ,* *,. )&(0( *(&+-- €
NYdgj \] dY e]j[Yf[ŠY ?Yklgk \] ljfkalg <]j][`gk \] Y\mYfY NYd]f[aY! ?Yklgk
hgjlmYjagk NYd]f[aY! LjYfkhgjl] NYd]f[aY%Fm]nY Qgjc ^d]l]! ?Yklgk hgjlmYjagk
<]j][`gk Y\mYfY FQ;! LjYfkhgjl] FQ; È HallkZmj_` 9jYf[]d]k Y\mYfY
Fm]nY Qgjc

Actividades

14. K] \akhgf] \] dY ka_ma]fl] af^gjeY[af Y[]j[Y \] mfY aehgjlY[af \] )(&((( c_ \]
[Yjf] \] j]k \]k\] 9j_]flafY$ ]fnYkY\Y ]f ZgdkYk \] *( c_& Dgk _Yklgk Y l]f]j ]f
[m]flY kgf dgk ka_ma]fl]k2

Hj][ag hgj C_ ]f ^Zja[Y )( €
Hj][ag hgj ZgdkY ) €
LjYfkhgjl] \]k\] dY ^Zja[Y Yd ZYj[g
?Yklgk \] [Yj_Y ]f ]d ZYj[g ,-( €
?Yklgk \] ljYfkhgjl] \]d ZYj[g 0(( €
K]_mjg hgj ]d ljYq][lg eYjŠlaeg ,&((( €
Da[]f[aY \] ]phgjlY[af +(( €
*(( €

;gfka\]jYf\g im] lg\gk dgk _Yklgk e]f[agfY\gk kgf f][]kYjagk$ \]l]jeafY [md k]j
]d hj][ag [ge]j[aYd \] dY e]j[Yf[ŠY$ mladarYf\g dYk ka_ma]fl]k Af[gl]jek2

a) EXW d) ;>J

b) >G: e) FAS

c) FCA f) ;A>

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6La gestión del transporte

4. Los modelos de transporte

DY hgdŠla[Y hlaeY \] ljYfkhgjl] h]jka_m] eafaearYj ]d [gkl] \] \akljaZm[af \] dgk \a^]j]fl]k
hjg\m[lgk ]dYZgjY\gk hgj dY ]ehj]kY& DY investigación operativa `Y h]jeala\g \]kYjjgddYj
[a]jlgk eg\]dgk eYl]ela[gk [mqY Yhda[Y[af kmhgf] mf [gfka\]jYZd] YZYjYlYea]flg \] [gkl]k
j]kh][lg Y dYk kgdm[agf]k [gfn]f[agfYd]k& =klYk ”dlaeYk$ im] `Yf ka\g Y\ghlY\Yk jmlafYjaYe]f%
l] hgj dgk ]ehj]kYjagk$ Y e]fm\g `Yf [gf\m[a\g Y j]kmdlY\gk ]jjf]gk&

Dgk eg\]dgk im] j]km]dn]f ]kl] lahg \] hjgZd]eYk [gfdd]nYf mf [a]jlg YhYjYlg eYl]ela[g
hYjY kgdm[agfYj ]d Yd_gjaleg im] k] hdYfl]Y& HYjY fg l]f]j im] j]YdarYj hjg[]\aea]flgk eY%
l]ela[gk [gehd]bgk$ hj]k]flYj]egk ]klgk eg\]dgk Y ljYn†k \] dY Yhda[Y[af af^gjela[Y
WinQSB, im] hm]\]k \]k[Yj_Yjl] _jYlak ]f Afl]jf]l&

Mfg \] dgk ek mkY\gk ]k ]d modelo de la esquina del noroeste, im] k] ZYkY ]f hjg[]\aea]f%
lgk al]jYlangk$ [gfg[a\gk [geg ¿\] hYkg Y hYkgÀ$ im] nYf kaemdYf\g ]d ]fnŠg \] dY epaeY
e]j[Yf[ŠY hgkaZd] Y ljYn†k \] dY ]kimafY fgjg]kl] \] dY eYljar im] n]j]egk ]f ]d [Ykg hj[la[g
ka_ma]fl]&

=f ]klgk eg\]dgk k] hdYfl]Y \]l]jeafYj [mflgk YjlŠ[mdgk k] \]Z]f ]fnaYj \]k\] [Y\Y ^Zja[Y
g YdeY[†f Y [Y\Y [gfkmea\gj g YdeY[†f$ [gf ]d eŠfaeg [gkl]&

Caso práctico 4

<akljaZm[agf]k HYq$ K&9$ hgk]] lj]k hdYflYk af\mkljaYd]k \gf\] ]dYZgjY km hjg\m[lg im]
\akljaZmq] Y [af[g []fljgk \] [gfkmeg&

DYk [YhY[a\Y\]k \] hjg\m[[af \] [Y\Y mfY \] dYk lj]k hdYflYk P$ Q$ R! kgf *((&((($
*,(&((( q *,(&((( mfa\Y\]k j]kh][lanYe]fl]& =d hjg\m[lg k] [gfkme] ]f [af[g []fljgk
[gf mfYk [YhY[a\Y\]k \] 0(&((($ )((&((($ ),(&((($ )0(&((( q )0(&((( mfa\Y\]k j]kh][%
lanYe]fl]&

Dgk [gkl]k \] ljYfkhgjl] \] [Y\Y mfa\Y\ \] hjg\m[lg \]k\] [Y\Y hdYflY af\mkljaYd Y [Y\Y
[]fljg \] [gfkmeg na]f]f \Y\gk ]f dY ka_ma]fl] lYZdY2

Centros de consumo Producción Importante
=pakl]f em[`gk e†lg\gk hYjY `YddYj
1 234 5 *((&((( dY kgdm[af Yd hjgZd]eY \]d ljYfk%
0$(( )0$(( *,(&((( hgjl]$ h]jg lg\gk la]f]f ]f [ge”f
X )*$(( *$(( ,$(( )*$(( ),$(( *,(&((( ]d gZb]lang \] Zmk[Yj mfY kgdm[af
Q )($(( ).$(( ^Y[laZd] afa[aYd ] aj e]bgjf\gdY `Yk%
R 80.000 0$(( .$(( )($(( 180.000 lY dd]_Yj Y dY kgdm[af hlaeY$ Y ljY%
Demanda n†k \] km[]kanYk al]jY[agf]k&
,$(( )*$(( 0$((
(Continúa)
100.000 140.000 180.000

=f j]kme]f$ [gfg[]egk2

 DY [YhY[a\Y\ hjg\m[lanY \] [Y\Y mfg \] dgk lj]k []fljgk ^YZjad]k&

 DY [Yfla\Y\ lglYd Y ]fnaYj Y [Y\Y mfg \] dgk mkmYjagk&

 Dgk [gkl]k im] kmhgf] \akljaZmaj mfY mfa\Y\ Y [Y\Y mfg \] dgk []fljgk&

9fl]k \] kgdm[agfYj ]d hjgZd]eY [gf OafIK:$ ]phgf\j]egk dgk ^mf\Ye]flgk \]d e†lg\g
\] dY ]kimafY \]d fgjg]kl] kgZj] dY ZYk] \] ]kl] [Ykg ]f [gf[j]lg&

=f hjae]j dm_Yj `Yq im] [gfkljmaj dY eYljar [gf dY kgdm[af Zka[Y& 9 dY []d\Y k]d][[agfY\Y
[geg ]kimafY fgjg]kl] P)! k] d] \]Z] Yka_fYj dY epaeY [Yfla\Y\ \] mfa\Y\]k hgkaZd]k$
[Yfla\Y\ im] k] n] j]kljaf_a\Y$ qY k]Y hgj dYk j]klja[[agf]k \] g^]jlY g \] \]eYf\Y& <]
a_mYd eg\g Yka_fYegk Y dY []d\Y P* dY [Yfla\Y\ epaeY hYjY kYlak^Y[]j km \]eYf\Y& Hgj

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6 La gestión del transporte

Caso práctico 4 (continuación)

dg im] j]kh][lY Y P+$ kgdg hg\]egk ]fnaYj *(&((( mfa\Y\]k \]k\] dY ^Zja[Y P qY `Y
Y_glY\g km [YhY[a\Y\ hjg\m[lanY!$ hgj dg im] ]d j]klg \]Z]j k]j ]fnaY\g \]k\] Q im]
la]f] [YhY[a\Y\ hjg\m[lanY km^a[a]fl] hYjY `Y[]jdg!$ q YkŠ km[]kanYe]fl] aj]egk j]dd]fYf%
\g dY lYZdY im] egkljYegk YZYbg&

Importante X 1 Centros de consumo 5 Producción
Q 0(&((( 234
GZk]jnY [eg ]d eg\]dg afl]flY R )((&((( *(&((( )0(&((( *((&(((
Zmk[Yj mfY fm]nY kgdm[af Y ljYn†k Demanda 80.000 180.000 *,(&(((
\] km[]kanYk al]jY[agf]k& )*(&((( )*(&((( *,(&(((
.(&(((
Destinos
100.000 140.000 180.000
=kimafY
fgjg]kl] GZk]jnY [eg Yl]f\]egk dY \]eYf\Y ]fnaYf\g dY epaeY [Yfla\Y\ hgkaZd] Y ljYn†k \]
Fuentes dY ]kimafY fgjg]kl] \] dY lYZdY&

=klY kgdm[af Zka[Y hj]k]flY mf [gkl] lglYd \]2

0(&((( ˜ 0 )((&((( ˜ * *(&((( ˜ , )*(&((( ˜ . )*(&((( ˜ )( .(&((( ˜ 0
)0(&((( ˜ ). .&*((&((( €

9 hYjlaj \] YimŠ ]d hjgZd]eY [gfkakl] ]f ]fnaYj mfY mfa\Y\ hgj [Y\Y jmlY fg ]ehd]Y\Y$
l]fa]f\g ]f [m]flY im] ka]ehj] k] \]Z] [mehdaj dY [Yfla\Y\ \] \]eYf\Y q g^]jlY2

0(&((( )((&((( *(&(((
)
)
)*(&(((
) )*(&(((
)
)0(&(((
.(&(((

X), )* , . )( ,
=klY kgdm[af fg e]bgjY dY Zka[Y$ hm]k YŽY\] , mfa\Y\]k \] [gkl]&
HjgZ]egk ]flgf[]k [gf gljY hgka[af2

0(&((( )((&((( *(&(((
)
)*(&((( )
)*(&((( )
) )0(&(((
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)

X)- )0 , . )( 0 ). *

=klY hgka[af lYehg[g ]k e]bgj im] dY Zka[Y& <] ]klY ^gjeY$ `YZjŠY im] aj hjgZYf\g hgj
[Y\Y mfY \] dYk hgka[agf]k& ;gf ]kl] e†lg\g fg ka]ehj] gZl]f]egk dY e]bgj kgdm[af$
kaf ]eZYj_g$ hj]k]flY ]d [mehdaea]flg \] lg\Yk dYk j]klja[[agf]k q km ]dYZgjY[af ]k j%
ha\Y& =klg j]hj]k]flY mfY n]flYbY ]f hjgZd]eYk [gf affme]jYZd]k ^m]fl]k q \]klafgk ]f
dgk [mYd]k fg fgk aehgjl] ek im] kYlak^Y[]j dYk j]klja[[agf]k&

(Continúa)

168

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6La gestión del transporte

Caso práctico 4 (continuación)
NYegk Y j]kgdn]j ]d hjgZd]eY [gf WinQSB. =f hjae]j dm_Yj$ ka qY la]f]k [Yj_Y\g ]d hjg%
_jYeY$ Y[[]\] Y dY gh[af Network Modeling$ k]d][[agfY ]d e]f” File q$ hgkl]jagje]fl]$
New problem. 9hYj][]j ]d [mY\jg \] \adg_g im] j][g_] dY >a_mjY .&)+&

Importante
N]flYbYk \]d e†lg\g \] dY ]kimafY
fgjg]kl]2
 Hjghgj[agfY mfY kgdm[af Zka[Y

^Y[laZd]$ Ymfim] [Yka fmf[Y dY kg%
dm[af hlaeY&
 =k ^[ad \] Yhda[Yj q k] dd]_Y Y mfY
kgdm[af \] eYf]jY jha\Y&
<]kn]flYbY \]d e†lg\g \] dY ]kima%
fY \]d fgjg]kl]2
 Fg la]f] ]f [m]flY ]d [gkl] \] dY
e]j[Yf[ŠY$ kafg ”fa[Ye]fl] ]d \]
ljYfkhgjl]&

Fig. 6.13. HYflYddY \] [gf^a_mjY[af Zka[Y \]d hjgZd]eY ]f OafIK:&

K]d][[agfY Transportation Problem& ;geg k] ljYlY \] mf hjgZd]eY ]f l†jeafgk \] [gkl]k$
]d gZb]lang \]Z] k]j eafaearYjdgk& Afljg\m[] ]d lŠlmdg \]d hjgZd]eY$ ]d f”e]jg \] ^m]fl]k
\] hjg\m[[af +! q ]d f”e]jg \] \]klafgk -!& HmdkY ]f OK.
=f ]kl] ege]flg YhYj][]j dY afl]j^Yr im] l] egkljYegk ]f dY >a_mjY .&),$ ]f dY im]
\]Z]jk afljg\m[aj dgk \Ylgk [gjj]khgf\a]fl]k Yd [m]jhg \] dY eYljar&

Fig. 6.14. ;mehdae]flY[af \] dgk \Ylgk \]d hjgZd]eY ]f dY afl]j^Yr \] OafIK:&

=f ]d e]f” hjaf[ahYd$ k]d][[agfY Solve and Analyze, q ]da_] Select Initial Solution Method
>a_& .&)-!&

Fig. 6.15. K]d][[af \] e†lg\g \] kgdm[af afa[aYd& (Continúa)
169
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6 La gestión del transporte

Caso práctico 4 (continuación)

Dentro de las opciones que se te presentan en el cuadro de diálogo, elige Northwest
Corner Method (NWC) (Fig. 6.16).

Claves y consejos

Este mismo problema puede resol-
verse a través de la hoja de cálculo
Excel. Una explicación paso a paso
de la resolución con Excel la puedes
obtener en la serie de vídeos Plan-
teamiento y solución de un modelo
de transporte en Excel, publicada en
YouTube.

Importante Fig. 6.16. Selección del método de la esquina noroeste en WinQSB.

Observa en el gráfico todos los mé- Pulsa OK y regresarás a la pantalla principal.
todos que existen para resolver el
problema. Ahora es el momento de obtener los resultados; para ello haz clic de nuevo en Solve and
Analyze; de entre las opciones que aparecen, elige Solve the problem. La interfaz mostra-
rá finalmente la solución (Fig. 6.17):

Fig. 6.17. Solución del problema en WinQSB.

En ella observamos cómo, desde la fábrica X (Source 1), debemos enviar 20.000 unidades
al centro de consumo 1, al coste de 8 euros por unidad. Esto implica un coste de
160.000 euros, y así sucesivamente. Se obtiene así un coste total de 5.040.000,00 euros.
Cualquier otra solución significaría un mayor coste.

Actividades   Centros de consumo Producción

15. Una empresa produce un único artículo en tres plan-   1234 2.000
tas: A1, A2, y A3. La capacidad de producción mensual A1 5455 2.000
de la empresa está limitada a 2.000 unidades men- A2 4576 2.000
suales en cada una de las plantas. Esta empresa tiene A3 6784
cuatro clientes mayoristas cuyas demandas mensua- Demanda 1.000 1.200 1.500 1.000  
les son 1.000, 1.200, 1.500 y 1.000 unidades respec-
tivamente. A partir de esta información, organiza el
sistema de distribución para maximizar el beneficio.

Los costes unitarios de transporte se presentan en la
siguiente tabla. 

170

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6La gestión del transporte

5. El problema del viajante de comercio Web

=f km gja_]f$ ]d problema del viajante de comercio [gfg[a\g hgj kmk ka_dYk ]f af_d†k$ LKH$ HYjY [gehj]f\]j ]d Yd_gjaleg ]f
Travelling Salesman Problem), [gfkaklŠY ]f ]f[gfljYj mf j][gjja\g \] dgf_alm\ eŠfaeY hYjY mf im] k] ZYkY LKH hm]\]k nakagfYj ]f
naYbYfl] im] l]fŠY im] nakalYj nYjaYk [am\Y\]k q ngdn]j Yd hmflg \] hYjla\Y$ [gfg[a\Y dY \aklYf[aY QgmLmZ] ]d nŠ\]g El problema del
]pakl]fl] ]flj] [Y\Y \gk [am\Y\]k& agente viajero.

Ka ]f dY Yfl]jagj \]k[jah[af \]d hjgZd]eY kmklalmaegk ¿naYbYfl]À hgj mf ¿]d]e]flg \] ljYfk%
hgjl]À$ im] f][]kalY j]YdarYj mf j][gjja\g hYjY ljYfkhgjlYj e]j[Yf[ŠYk mladarYf\g ]d eŠfaeg \]
cade]ljgk hgkaZd]k$ fgk ]f[gfljYegk [gf mf hjgZd]eY lŠha[g \] ljYfkhgjl]$ hm]k dgk cade]%
ljgk j][gjja\gk aehda[Yf la]ehg q [gfkmeg \] [YjZmjYfl]$ ]k \][aj$ [gkl]&

9d a_mYd im] ]f ]d [Ykg Yfl]jagj fgk nYegk Y k]jnaj \] mf ]b]ehdg$ im] j]kgdn]j]egk lYeZa†f
[gf WinQSB.

Caso práctico 5

Mf ljYfkhgjlaklY im] la]f] ]d YdeY[†f []fljYd ]f H]jYd]bgk f][]kalY j]YdarYj mf j]hYjlg \]
]d][ljg\ge†kla[gk ]flj] dgk \aklaflgk [da]fl]k \] dYk [am\Y\]k im] k] ]phgf]f ]f ]d _j^a%
[g ka_ma]fl] >a_& .&)0!2

Peralejos 20

de la Villa 5

12 Reino 8 Aldea del Rey
de Don Quijote 3 14
Roncesvalles
de Abajo 69

30 San Cristóbal

50 4 Palazuelos
de Rincón

Fig. 6.18. <akljaZm[af _]g_j^a[Y \] dYk [am\Y\]k q \aklYf[aYk ]flj] ]ddYk&

HYjY km ljYlYea]flg dg nYegk Y ]phgf]j ]f ^gjeY \] eYljar$ q YddŠ \gf\] fg ]paklY mfY
[gf]paf \aj][lY fg `Yq [Yjj]l]jY! [gdg[Yj]egk mfY E af^afalg!&

Peralejos (1) Peralejos Aldea del Rey San Cristóbal Reino de Palazuelos Roncesvalles
Aldea del Rey (2) de la Villa (2) (3) Don Quijote de Rincón de Abajo
San Cristóbal (3) (6)
Reino de Don Quijote (4) (1) *( E (4) (5) )*
Palazuelos (5) (+ E
Roncesvalles (6) ( +( - E +(
01
*( ), , 0 ), .
E +(
E 1 , -(
(
- ( E
(Continúa)
E E (

)* . -(

www.FreeLibros.me 171

6 La gestión del transporte

Caso práctico 5 (continuación)

9[[]\] \] fm]ng Y dY ^mf[af Network Modelling \]d OafIK: q ]da_] Traveling Salesman
Problem. ;geg k] ljYlY \] mf hjgZd]eY \Y\g ]f l†jeafgk \] [gkl]k ce Y j][gjj]j!$ ]d
gZb]lang \]Z] k]j eafaearYjdgk& Afljg\m[] ]d lŠlmdg \]d hjgZd]eY$ ]d f”e]jg \] fm\gk .!
q hmdkY OK >a_& .&)1!&

Importante

=f ]kl] lahg \] hjgZd]eYk ]d naYbYf%
l] kgdg \]Z] hYkYj mfY n]r hgj [Y\Y
[am\Y\$ q j]_j]kYj Yd hmflg \] hYj%
la\Y `YZa]f\g j][gjja\g ]f lglYd dY
e]fgj \aklYf[aY hgkaZd]&

Fig. 6.19. ;gf^a_mjY[af \]d hjgZd]eY ]f ]d [mY\jg \] \adg_g afa[aYd \] OafIK:&

9hYj][]j dY hYflYddY im] k] em]klj]Y ]f dY >a_mjY .&*($ ]f \gf\] \]Z]jk afljg\m[aj dgk
\Ylgk [gjj]khgf\a]fl]k Yd [m]jhg \] dY eYljar&

Fig. 6.20. Afljg\m[[af \] dgk \Ylgk \]d hjgZd]eY ]f dY eYljar&

9 [gflafmY[af Y[m\] Yd e]f” hjaf[ahYd Solve and Analyze, q k]d][[agfY Solve The Pro-
blem. 9hYj][]j dY ka_ma]fl] hYflYddY >a_& .&*)!2

Fig. 6.21. =f ]d [mY\jg \] \adg_g im] k] em]kljY Yd k]d][[agfYj Solve The Problem \]Z]j]egk

Yk]_mjYjfgk \] im] ]kl eYj[Y\Y dY [YkaddY Branch and Bound Method. (Continúa)

172

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6La gestión del transporte

Caso práctico 5 (continuación)
@Yr [da[ ]f Solve; k] egkljYj dY kgdm[af >a_& .&**!&

Fig. 6.22. Kgdm[af Yd hjgZd]eY ]f OafIK:& Web

DY afl]jhj]lY[af ]k k]f[addY2 DY k][m]f[aY Y j]YdarYj k]jŠY2 H]jYd]bgk \] dY NaddY → Jgf[]k% Mf d][lmjY emq afl]j]kYfl] kgZj]
nYdd]k \] 9ZYbg → J]afg \] <gf Imabgl] → KYf ;jaklZYd → HYdYrm]dgk \] Jaf[f → 9d\]Y ]d hjgZd]eY \]d naYbYfl] \] [ge]j%
\]d J]q → H]jYd]bgk \] dY NaddY& [ag dY hm]\]k gZl]f]j ]f ]d YjlŠ[mdg
¿=d hjgZd]eY \]d naYbYfl] \] [ge]j%
=d lglYd \] cade]ljgk Y j][gjj]j k]jŠY \] .-& [ag Yqm\Y Y im] Afl]jf]l ^mf[agf]
e]bgjÀ$ hmZda[Y\g ]f Ciencia Xataka
Ka \]k]Yegk mfY _j^a[Y \]d j][gjja\g hg\]egk hmdkYj ]f ]d a[gfg im] ]f[gfljY% (www.xatakaciencia.com).
j]egk ]f ]d e]f” hjaf[ahYd&

<]Z]egk l]f]j ]f [m]flY im] dY j]khm]klY im] k] fgk g^j][] [gf ]kl] e†lg\g ]k mfY
kgdm[af jYrgfYZd]$ h]jg fg dY e]bgj$ hm]k ]d Yd_gjaleg \] kgdm[af hlaeY lg\YnŠY fg
]kl j]km]dlg&

Actividades Importante
Fg [gf^mf\Yk dY kgdm[af \] ]kl]
16. Im]kgk =d Jg[afYfl]$ K&D&$ [gf k]\] ]f EYdY_f ;am\Y\ J]Yd! j]YdarY k]eYfYde]fl] hjgZd]eY [gf ]d im] j]km]dn] ]d
km \akljaZm[af \] im]kg ^j]k[g ]flj] dYk dg[Yda\Y\]k im] k] j]dY[agfYf ]f dY lYZdY ?HK$ hm]k ]kl] ”dlaeg kgdg fgk \Y
ka_ma]fl]& Dgk \Ylgk afljg\m[a\gk ]f ]ddY kgf dYk \aklYf[aYk ]flj] hgZdY[agf]k YddŠ dY \aklYf[aY ek [gjlY ]flj] \gk
\gf\] fg ]pakl] [gemfa[Y[af \aj][lY k] `Y ]k[jalg ¿EÀ!& [am\Y\]k&

Malagón – – – – 173
)- E E–
Fuente *+ *( +*
el Fresno )0 E ), E –
E *( ).
Los Quiles )*
E Los
El Cristo Malagón Quiles
Fuente
Villarrubia el Fresno

Fernán
Caballero

El Cristo Villarrubia Fernán
Caballero

Af\a[Y [md k]jŠY dY e]bgj gh[af hYjY j]YdarYj ]d j]hYjlg \aYjag$ \] ^gjeY im] k] eafa%
ea[] ]d j][gjja\g&

17. =da_] [af[g [am\Y\]k hjpaeYk im] [gfgr[Yk& =klYZd][] dYk [gf]pagf]k ]flj] ]ddYk$ YkŠ
[geg kmk \aklYf[aYk$ \] ^gjeY hYj][a\Y Y dY \]d [mY\jg \] dY Y[lana\Y\ Yfl]jagj& Af\a[Y
[md k]jŠY dY gh[af hlaeY \] j][gjja\g ]f ]d [Ykg \] im] k] j]YdarYjY mf j]hYjlg ]flj]
]ddYk&

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6 La gestión del transporte LA FUNCIÓN DE TRANSPORTE
Decisiones sobre
Síntesis
Modo de transporte Volumen y frecuencia
Circuito de distribución Aéreo
Carretera Ferrocarril Marítimo

MULTIMODAL

Incoterms

Grupo E Grupo F Grupo C Grupo D
EXW FAS CFR DAT
FCA CIF DAP
FOB CPT DDP
CIP

MODELOS DE TRANSPORTE

Esquina Viajante
del noroeste de comercio

174

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6La gestión del transporte

Nota: Todas las actividades de esta página deben hacerse en un cuaderno aparte.

Test de repaso

1. Ka n]f\g e]j[Yf[ŠY [gf dY [dmkmdY =PO kgq j]khgfkYZd] 9. =d _jmhg > \] dYk Af[gl]jek kmhgf]2
\] dY e]j[Yf[ŠY2 a) =flj]_Y af\aj][lY$ kaf hY_g \]d ljYfkhgjl] hjaf[ahYd&
a) @YklY im] dd]_m] Yd [gehjY\gj& b) =flj]_Y af\aj][lY$ [gf hY_g \]d ljYfkhgjl] hjaf[ahYd&
b) Kgdg \] j]YdarYj dY [Yj_Y ]f ea YdeY[†f& c) =flj]_Y \aj][lY ]f dY dd]_Y\Y&
c) @YklY im] dd]_m] Yd Zmim] im] dY nY Y ljYfkhgjlYj& d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY&
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY&
10. =d _jmhg ; \] dYk Af[gl]jek kmhgf]2
2. Ka n]f\g e]j[Yf[ŠY [gf dY [dmkmdY <<H kgq j]khgfkYZd] \] a) =flj]_Y af\aj][lY$ kaf hY_g \]d ljYfkhgjl] hjaf[ahYd&
]ddY2 b) =flj]_Y af\aj][lY$ [gf hY_g \]d ljYfkhgjl] hjaf[ahYd&
a) @YklY im] dd]_m] Yd [gehjY\gj& c) =flj]_Y \aj][lY ]f dY dd]_Y\Y&
b) Kgdg `YklY j]YdarYj dY [Yj_Y ]f ea YdeY[†f& d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY&
c) @YklY im] dd]_m] Yd Zmim] im] dY nY Y ljYfkhgjlYj&
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY& 11. Mf Y_]fl] *HD aehda[Y2
a) Im] dgk k]jna[agk dg_Škla[gk \] ljYfkhgjl] dgk hj]klY mf
3. ¸=f im† Af[gl]jek k] f][]kalY im] dYk hYjl]k [gfljYl]f mf ljYfkhgjlaklY Ymlfgeg&
k]_mjg hYjY dY e]j[Yf[ŠY7 b) Im] dgk k]jna[agk dg_Škla[gk \] ljYfkhgjl] dgk hj]klY mfY
a) ;>J q ;HL& ]ehj]kY im] [ggj\afY \an]jkYk jmlYk&
b) ;>J q ;A>& c) Im] ]d k]jna[ag \] ljYfkhgjl] dg hj]klY mfY ]ehj]kY im]
c) ;A> q ;AH& [ggj\afY ]d ljYfkhgjl] \] e]j[Yf[ŠYk \] \aklaflYk ]e%
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY& hj]kYk&
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY&
4. ¸=f im† \g[me]flg k] ^gjeYdarY ]d [gfljYlg \] ljYfkhgjl]
Y†j]g7 12. =d la]ehg \] ljfkalg ]k2
a) =f ]d bill of lading. a) =d la]ehg hjge]\ag im] lYj\Y dY e]j[Y\]jŠY ]f dd]_Yj Yd
b) =f dY [YjlY \] hgjl]k& dm_Yj \] ]eZYjim]&
c) =f dY paramount. b) =d la]ehg hjge]\ag im] lYj\Y mf Zmim]$ lj]f$ g [mYd%
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY& ima]j gljg e]\ag ]f j]YdarYj ]d ljYfkhgjl]&
c) =d la]ehg hjge]\ag im] k] lYj\Y ]f k]jnaj dY e]j[Y\]jŠY
5. ¸=f im† \g[me]flg k] ^gjeYdarY ]d [gfljYlg eYjŠlaeg7 \]k\] im] k] \]k]eZYj[Y `YklY im] dd]_Y Y km \]klafg&
a) =f ]d bill of lading. d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY&
b) =f dY [YjlY \] hgjl]k&
c) =f ]d Air Waybill. 13. HYjY [Yj_Yk h]kY\Yk q ljYfkhgjl] afl]jfY[agfYd ]k hj]^]jaZd]2
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY& a) =d l]jj]klj]&
b) =d Ynaf&
6. =d h]kg epaeg YmlgjarY\g ]f mf ljYfkhgjl] hgj [Yjj]l]jY c) =d ZYj[g&
na]f] \Y\g hgj2 d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY&
a) DY lYjY&
b) DY [Yj_Y ”lad& 14. DY [dmkmdY ;A> ka_fa^a[Y im]2
c) DY [Yj_Y ”lad ek dY lYjY& a) =d n]f\]\gj k] `Y[] [Yj_g \] lg\gk dgk [gkl]k$ af[dma\gk
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY& ]d ljYfkhgjl] hjaf[ahYd q ]d k]_mjg$ `YklY im] dY e]j[Yf%
[ŠY dd]_m] Yd hm]jlg \] \]klafg&
7. ¸=f im† j]_dYe]flg k] j]_mdY ]d ljYfkhgjl] l]jj]klj] hgj b) =d n]f\]\gj ]flj]_Y dY e]j[Yf[ŠY ]f ]d em]dd] \]d hm]j%
^]jjg[Yjjad7 lg \] [Yj_Y [gfn]fa\g3 ]klg ]k$ Yd dY\g \]d ZYj[g&
a) =f dY Gj\]f \] *- \] YZjad \] )11/& c) =d n]f\]\gj hgf] dY e]j[Yf[ŠY Y \akhgka[af \]d [ge%
b) =f dY D]q )-'*((1$ \] )) \] fgna]eZj]& hjY\gj ]f kmk afklYdY[agf]k2 ^Zja[Y$ YdeY[†f$ ]l[&
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d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY&
15. Dgk l†jeafgk ; la]f]f ]f [ge”f im]2
8. =d _jmhg = \] dYk Af[gl]jek kmhgf]2 a) Lg\gk ]pa_]f im] ]d n]f\]\gj [gfljYl] ]d ljYfkhgjl]
a) =flj]_Y af\aj][lY$ kaf hY_g \]d ljYfkhgjl] hjaf[ahYd& hjaf[ahYd&
b) =flj]_Y af\aj][lY$ [gf hY_g \]d ljYfkhgjl] hjaf[ahYd& b) Aehda[Yf ek gZda_Y[agf]k hYjY ]d [gehjY\gj im] dgk
c) =flj]_Y \aj][lY ]f dY dd]_Y\Y& l†jeafgk >&
d) Faf_mfY \] dYk Yfl]jagj]k ]k [gjj][lY& c) Aehda[Yf ek gZda_Y[agf]k hYjY ]d n]f\]\gj im] dgk l†j%
eafgk >&
d) Kgf n]j\Y\]jYk a) q c)&

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6 La gestión del transporte

Nota: Todas las actividades de esta página deben hacerse en un cuaderno aparte.

Comprueba tu aprendizaje

Conocer y desempeñar la función de transporte. Concepto Importe

1. Af\a[Y dYk j]h]j[mkagf]k hYjY mfY \]l]jeafY\Y rgfY _]g% 9& Hj][ag \] dYk fYjYfbYk =PO! *((&((( €
_j^a[Y \] dYk af^jY]kljm[lmjYk naYjaYk& :& LjYfkhgjl] \]k\] ]d YdeY[†f ]f ?mYj\YeYj
`YklY 9da[Yfl] ,.( €
2. ¸Im† ka_fa^a[Y dY Y^ajeY[af ¿]d ljYfkhgjl] _]f]jY ][gfg% ;& ?Yklgk \] \]k[Yj_Y ]f ]d hm]jlg \] 9da[Yfl]
eŠYk \] ]k[YdYÀ7 .(( €
<& ?Yklgk \] [Yj_Y ]f ]d hm]jlg \] 9da[Yfl] -(( €
3. Af\a[Y lj]k ]ehj]kYk im] k] \]\aim]f Y dY hj]klY[af \]d )&,(( €
k]jna[ag \] dg_Škla[Y ]pl]jfY& =& >d]l]
0( €
4. <a^]j]f[aY dgk \aklaflgk Y_]fl]k HD& >& <]j][`gk YjYf[]dYjagk ]phgjlY[af /( €
-.( €
5. 9 ljYn†k \]d Zmk[Y\gj \] hj]_mflYk q j]khm]klYk \]d ?& <]j][`gk YjYf[]dYjagk aehgjlY[af
;Yk[] (www.casce.camaras.org)$ [gfl]klY dYk ka_ma]fl]k *+( €
[m]klagf]k2 @& K]_mjg
A& LjYfkhgjl] \]k\] ]d hm]jlg \] Fm]nY Qgjc
a) ¸Im† ]k mf [gfl]f]\gj «pallet-wide»? `YklY ]d YdeY[†f \]d [gehjY\gj

b) ¸Im† ]k ]d «short sea shipping»7

c) ¸Im† ]k mf «admitase colla» l]jeafYd ]klaZY\gjY!7

d) ¸Im† af\a[Y ]d l†jeafg LINER [geg ^gjeY \] [glarY[af
\] ^d]l]k7

Clasificar los principales medios de transporte y seleccionar ;Yd[mdY ]d nYdgj \] dY g^]jlY [ge]j[aYd ]f hgka[af >;9$ >9K
el más adecuado. q >G:&

6. ¸;md]k kgf dYk h]jkgfYk im] afl]jna]f]f ]f ]d ljYfkhgjl] 18. E]lda[Yk JanYk$ K&D&$ mZa[Y\Y ]f EY\ja\$ k] \]\a[Y Y dY
eYjŠlaeg7 @Yr mfY Zj]n] \]k[jah[af \] [Y\Y mfY \] ]ddYk$ ^YZja[Y[af \] na_Yk \] Ydmeafag& @Y j]YdarY\g mfY g^]jlY
\] ^gjeY emq [dYjY q ]fl]f\aZd]& [ge]j[aYd Y mfY ]ehj]kY [`afY mZa[Y\Y ]f H]cŠf$ k]_”f dgk
ka_ma]fl]k l†jeafgk2
7. Af\a[Y dgk hjaf[ahYd]k Zmim]k \] [Yj_Y&
Concepto Importe
8. Af\a[Y dYk n]flYbYk \]d ljYfkhgjl] afl]jeg\Yd&
9& Hj][ag \] dYk na_Yk e]lda[Yk =PO! )&*((&((( €
9. Af\a[Y dYk n]flYbYk ] af[gfn]fa]fl]k \]d ljYfkhgjl] Y†j]g& :& ?Yklg \] [Yj_Y \]d n]`Š[mdg *(( €
;& LjYfkhgjl] \]k\] dY ^YZja[Y `YklY ]d hm]jlg
10. Af\a[Y dYk n]flYbYk ] af[gfn]fa]fl]k \]d ljYfkhgjl] l]jj]k% \] NYd]f[aY /-( €
lj] hgj [Yjj]l]jY& <& ?Yklgk \] \]k[Yj_Y ]f hm]jlg \] NYd]f[aY
=& ?Yklgk \] [Yj_Y ]f ]d hm]jlg \] NYd]f[aY *0( €
11. Af\a[Y dYk n]flYbYk ] af[gfn]fa]fl]k \]d ljYfkhgjl] l]jj]k% >& >d]l] `YklY ]d hm]jlg \] K`Yf_`a *-( €
lj] hgj ^]jjg[Yjjad& ?& <]k[Yj_Y ]f ]d hm]jlg \] K`Yf_`a +&-(( €
@& K]_mjg e]j[Yf[ŠY *)( €
Diferenciar y elegir las principales Incoterms para realizar el A& LjYfkhgjl] \]k\] ]d hm]jlg Yd YdeY[†f \]d *(( €
transporte. [gehjY\gj
B& ?Yklgk \] \]khY[`g \] ]phgjlY[af .(( €
12. ¸;md ]k dY ^afYda\Y\ \] dYk Af[gl]jek7 C& Aehm]klgk \] dY gh]jY[af AN9!
D& ?Yklgk \] \]khY[`g \] aehgjlY[af ),( €
13. ¸;mflgk _jmhgk \] Af[gl]jek ]pakl]f7 ¸=f im† k] \a^]j]f% )*(&((( €
[aYf7
)+( €
14. Ka ]phgjlYegk \]k\] =khYŽY Y mf hYŠk Y^ja[Yfg \gf\] dgk
ljYfkhgjl]k fg ]klf emq \]kYjjgddY\gk fg `Yq em[`Yk ;Yd[mdY ]d nYdgj \] dY g^]jlY [ge]j[aYd ]f hgka[af <9L$ <9H
[gehYŽŠYk!$ ¸[gf im† _jmhg \] Af[gl]jek k]j ek afl]j]% Q <<H&
kYfl] ]phgjlYj7 ¸Hgj im†7 JYrgfY lm j]khm]klY&

15. Ka j]YdarYegk mfY ]phgjlY[af `Y[aY 9e†ja[Y \]d Fgjl]$
\gf\] dY [geh]l]f[aY \] hj][agk ]k emq ^m]jl]$ ¸[gf
im† _jmhgk \] Af[gl]jek k]j ek afl]j]kYfl] ]phgjlYj7
JYrgfY lm j]khm]klY&

16. ¸Im† Af[gl]jek k] mladarYf \] eg\g ]p[dmkang hYjY ]d
ljYfkhgjl] eYjŠlaeg7 ¸Q hYjY ]d ljYfkhgjl] hgj [Yjj]l]jY7

17. >jmlYk ?mYj\YeYj$ K&9&$ \]\a[Y\Y Y dY ]phgjlY[af \]
fYjYfbYk$ j]YdarY mfY g^]jlY [ge]j[aYd Y dY ]ehj]kY Aehgjl
>jmal 9f\ ;gehYfq$ \] ==& MM&$ k]_”f dgk ka_ma]fl]k l†j%
eafgk2

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6La gestión del transporte

Nota: Todas las actividades de esta página deben hacerse en un cuaderno aparte.

Comprueba tu aprendizaje

19. GPAGK9$ ]ehj]kY mZa[Y\Y ]f Na_g q im] k] \]\a[Y Y dY 21. Mf naYbYfl] \] [ge]j[ag la]f] im] nakalYj [Y\Y mfY \] dYk
^YZja[Y[af \] gpŠ_]fg$ j]YdarY mfY g^]jlY [ge]j[aYd Y mfY [mYljg [am\Y\]k ka_ma]fl]k$ q dg ima]j] `Y[]j \] lYd eYf]jY
]ehj]kY jmkY mZa[Y\Y ]f NdY\angklgc$ ]f dgk ka_ma]fl]k im] nakal] [Y\Y [am\Y\ mfY kgdY n]r$ hYjla]f\g \] dY ;am%
l†jeafgk2 \Y\ ) q j]_j]kYf\g Yd ^afYd \]d j][gjja\g$ naYbYf\g ]d e]fgj
la]ehg hgkaZd]& DY ka_ma]fl] lYZdY em]kljY dgk la]ehgk
Concepto Importe ]flj] [am\Y\]k `gjYk!2

9& Hj][ag \]d gpŠ_]fg =PO! ,+(&((( € De Ciudad 1 Ciudad 2 Ciudad 3 Ciudad 4
,0( €
:& ;Yj_Y e]j[Yf[ŠY ]f dY ]ehj]kY /+( € Ciudad 1 ( ) - ,

;& LjYfkhgjl] \]k\] dY ^Zja[Y ]f Na_g `YklY ]d .,( € Ciudad 2 / ( + )
hm]jlg ,-( €
<& ?Yklgk \] \]k[Yj_Y \] dY e]j[Yf[ŠY ]f ]d +.( € Ciudad 3 - + ( *
hm]jlg \] Na_g
Ciudad 4 , ) * (
<& ?Yklgk \] [Yj_Y hm]jlg \] Na_g
J]km]dn] ]d hjgZd]eY [gf OafIK:$ af\a[Yf\g dY jmlY h%
=& ?Yklgk \] \]k[Yj_Y ]f ]d hm]jlg \] NdY\angklgc laeY&

>& >d]l] ,&-(( € 22. MfY ]ehj]kY \] [Yeagf]k ]fnŠY kmk n]`Š[mdgk [Yj_Y\gk
+(( € \] _jYfg \]k\] lj]k kadgk `YklY [mYljg egdafgk& DY g^]jlY
?& K]_mjg ljYfkhgjl] ]f [Yeagf]k [Yj_Y\gk! q dY \]eYf\Y lYeZa†f ]f [Yeag%
@& LjYfkhgjl] \]k\] ]d hm]jlg \] NdY\angklgc *-( € f]k [Yj_Y\gk!$ bmflg [gf dgk [gkl]k hgj Le ljYfkhgjlY\Y ]f
`YklY dY ]ehj]kY \] \]klafg [Yeaf ]f dYk \a^]j]fl]k jmlYk$ k] j]kme]f ]f ]d eg\]dg \]
A& ?Yklgk \] \]khY[`g \] ]phgjlY[af )0( € ljYfkhgjl] ka_ma]fl]2
)&*(( €
B& Aehm]klgk \] dY gh]jY[af Molino 1 Molino 2 Molino 3 Molino 4 Oferta
),( €
C& ?Yklgk \] \]khY[`g \] aehgjlY[af Silo 1 )&((( € *(( € *&((( € )&)(( € 1.500 Uds.

;Yd[mdY ]d nYdgj \] dY g^]jlY [ge]j[aYd ]f hgka[af =PO$ Silo 2 )&*(( € /(( € 1(( € *&((( € 2.500 Uds.
>;9$ >9K$ >G:$ ;>J$ ;A>$ ;HL$ ;AH$ <9L$ <9H$ q <<H&
Silo 3 ,(( € )&,(( € )&.(( € 0(( € 1.000 Uds.

Planificar las rutas de transporte. Demanda 500 Uds. 1.500 Uds. 1.500 Uds. 1.500 Uds.

20. MfY ]ehj]kY \] ljYfkhgjl]$ im] ]kl mZa[Y\Y ]f EY\ja\$ J]km]dn] dY Y[lana\Y\ Y ljYn†k \]d e†lg\g \] dY ]kimafY fg%
\]Z] j]hYjlaj km e]j[Yf[ŠY ]f k]ak [am\Y\]k \aklaflYk& DYk jg]kl]&
\aklYf[aYk ]flj] [am\Y\]k k] em]kljYf ]f ]klY lYZdY$ YhYj]%
[a]f\g ]f ZdYf[g [mYf\g dYk [am\Y\]k fg ]klf [gf][lY\Yk& 23. MfY ]ehj]kY ^YZja[Y ]klm^Yk q `gjfgk& DY ]ehj]kY la]f]
lj]k YdeY[]f]k q \gk la]f\Yk \] n]flY Yd \]lYdd]& =f dgk lj]k
YdeY[]f]k k] \akhgf]$ j]kh][lanYe]fl]$ \] .($ 0( q -(
]klm^Yk$ q \] 0($ -( q -( `gjfgk& =f dYk la]f\Yk \] \]lYdd]
k] j]ima]j]f$ j]kh][lanYe]fl]$ )(( q 1( ]klm^Yk$ q .( q )*(
`gjfgk& =f dY ka_ma]fl] lYZdY k] \Yf dgk [gkl]k \] ]fnŠg hgj
mfa\Y\$ \] dgk YdeY[]f]k Y dYk la]f\Yk \] \]lYdd]$ dgk [mYd]k
k] Yhda[Yf lYflg Y ]klm^Yk [geg Y `gjfgk2

K] \]k]Y \]l]jeafYj ]d [Yeafg hlaeg im] \]Z]jŠY k]_maj Almacén 1 Tienda 1 Tienda 2
]d j]hYjla\gj$ \] eYf]jY im] nakal] lg\Yk dYk [am\Y\]k mfY Almacén 2
”fa[Y n]r q j]_j]k] Y dY ]ehj]kY& Almacén 3 + -
* +
a) Af\a[Y \] im† lahg \] hjgZd]eY k] ljYlY& . +

b) J]km]dn] ]d hjgZd]eY [gf OafIK: ] af\a[Y ]d [Yeafg J]km]dn] dY Y[lana\Y\ Y ljYn†k \]d e†lg\g \] dY ]kimafY fg%
hlaeg& jg]kl]&

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6 La gestión del transporte

Práctica final

Planificación del transporte internacional

DY EYfrYfY$ K&9&$ ]k mfY ]ehj]kY im] hjg\m[] e]egjaYk hYjY gj\]fY\gj]k& La]f] \gk ^Zja[Yk$ kalmY\Yk ]f D]_Yf†k q >m]f%
dYZjY\Y$ im] hjg\m[]f )*&((( q *(&((( e]egjaYk YfmYd]k j]kh][lanYe]fl]& MfY n]r ]dYZgjY\Yk$ dYk e]egjaYk kgf ljYfk%
hgjlY\Yk Y [af[g la]f\Yk j]hYjla\Yk hgj dY _]g_jY^ŠY fY[agfYd& HYjY YZYkl][]j km \]eYf\Y YfmYd$ ]klgk hmflgk \] n]flY
f][]kalYf$ j]kh][lanYe]fl]$ .&((($ 0&((($ 1&((($ /&((( q *&((( mfa\Y\]k&

Dgk [gkl]k \] ljYfkhgjl]$ ]f [†flaegk \] ]mjg hgj e]egjaY$ kgf dgk ka_ma]fl]k2

Fábrica I Tienda 1 Tienda 2 Tienda 3 Tienda 4 Tienda 5
Fábrica II
, . / . /
- + , - .

DY ]ehj]kY kmeafakljY k]eYfYde]fl] dgk [gehgf]fl]k Y dYk \aklaflYk la]f\Yk& DYk \aklYf[aYk ]flj] la]f\Yk kgf dYk ka%
_ma]fl]k2

Tienda 1 – – – – –
Tienda 2 )*( *0( *(( 0(
Tienda 3 ),( ))( ).( Tienda 5
Tienda 4 )0 )*( Tienda 4
Tienda 5 1( Tienda 3
Distancia Tienda 2
Tienda 1

<] gljY hYjl]$ dY ]ehj]kY la]f] [YhY[a\Y\ hjg\m[lanY g[agkY ]f dY ^Zja[Y A$ im] hg\jŠY hjg\m[aj )(&((( ha]rYk ek$ hgj dg
im] `Y h]fkY\g ]f j]YdarYj mfY g^]jlY Y mf [da]fl] \] E†pa[g$ ]f hgka[af ;AH$ [gf dYk ka_ma]fl]k [YjY[l]jŠkla[Yk2

Concepto Importes

Hj][ag \] dYk )(&((( e]egjaYk =PO! ,-(&((( €
LjYfkhgjl] `YklY l]jeafYd \] [Yj_Y Y†j]Y )*( €
?Yklgk [Yj_Y ]f ]d Ynaf ,( €
LjYfkhgjl] Y†j]g /-( €
K]_mjg ljYfkhgjl] Y†j]g 1( €
<]k[Yj_Y \] e]j[Yf[ŠYk ]f E†pa[g -( €
LjYfkhgjl] \]k\] hm]jlg g Y]jghm]jlg `YklY ]d YdeY[†f \]d [gehjY\gj 1( €
Ljeal]k Y\mYf]jgk q \]j][`gk ]phgjlY[af )(( €
Ljeal]k Y\mYf]jgk q \]j][`gk YjYf[]dYjagk aehgjlY[af 1- €

Cuestiones
1. Gj_YfarY ]d kakl]eY \] ljYfkhgjl] im] eafaea[] ]d [gkl] \] \akljaZm[af \] dYk e]egjaYk&
2. Gj_YfarY dY jmlY \]d ljYfkhgjl] im] eafaea[] dYk \aklYf[aYk j][gjja\Yk&
3. ;Yd[mdY ]d aehgjl] _dgZYd \] dY ^Y[lmjY Y ]ealaj Yd [da]fl] e]pa[Yfg$ \] Y[m]j\g [gf dY hgka[af ;AH&

178

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7Unidad

Los costes logísticos

En esta unidad aprenderemos a:
 <]k[jaZaj dgk [gkl]k dg_Škla[gk \aj][lgk

] af\aj][lgk$ ^abgk q nYjaYZd]k$ [gfka\]jYf\g
lg\gk dgk ]d]e]flgk \] mfY gh]jY[af
dg_Škla[Y&
 ;Yd[mdYj ]d [gkl] YfmYd q \]d hjg\m[lg
k]_”f dY l†[fa[Y \]d [gkl] [gehd]lg
(Full-Cost)&
 ;Yd[mdYj ]d [gkl] YfmYd \]d hjg\m[lg
k]_”f dY l†[fa[Y \]d [gkl] nYjaYZd]
(Direct-Cost).
 GZl]f]j ]d j]kmdlY\g YfYdŠla[g \]d h]jag\g&

Y estudiaremos:
 Dgk [gkl]k \]d \]hYjlYe]flg

\] [gehjYk&
 Dgk [gkl]k \] YdeY[]fYb] q \akljaZm[af&
 DY [dYka^a[Y[af \] dgk [gkl]k&
 DY Yka_fY[af \] dgk [gkl]k

Y dgk hjg\m[lgk&

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7 Los costes logísticos

1. El concepto de coste logístico

LjY\a[agfYde]fl]$ dgk ]klm\agk kgZj] dY ghlaearY[af \] [gkl]k k] []fljYZYf ]f dY j]\m[[af \]
dgk eakegk ]f ]d hjg[]kg \] ^YZja[Y[af$ gdna\Yf\g Yd j]klg \] dgk \]hYjlYe]flgk \] dY ]ehj]%
kY& Kgdg [mYf\g dY [geh]l]f[aY k] ngdna ek ^m]jl] k] [gehj]f\a im] mfY \] dYk ^m]fl]k ek
aehgjlYfl]k \] j]\m[[af \] [gkl]k k] ]f[m]fljY ^m]jY \]d ]flgjfg hjg\m[lang q ]kl j]dY[ag%
fY\Y [gf dYk ^Yk]k im] j]_mdY dY dg_Škla[Y&

@Yq Ymlgj]k im] kgdg [gfl]ehdYf [geg [gkl]k dg_Škla[gk Yim]ddgk im] la]f]f dm_Yj Y hYjlaj \]
im] ]d YjlŠ[mdg ]fljY ]f ]d YdeY[†f \] hjg\m[lgk l]jeafY\gk `YklY im] dd]_Y Y km \]klafg ^afYd3
]k \][aj$ YkaeadYf ]d [gkl] dg_Škla[g Yd [gkl] \] \akljaZm[af& Kaf ]eZYj_g$ dY eYqgjŠY YŽY\]f Y
dgk Yfl]jagj]k dgk [gkl]k \] YhjgnakagfYea]flg& Fgkgljgk nYegk Y Ykmeaj ]f ]kl] l]plg ]klY
”dlaeY nakaf&

Costes de $PTUFT $PTUFT
aprovisionamiento EF logísticos

t $PTUFT EF DPNQSBT EJTUSJCVDJØO

Vocabulario t $ PTUFT EF
Costes ocultos: Yim]ddgk im] fg kgf BMNBDFOBNJFOUP
^[ade]fl] [mYfla^a[YZd]k [gf dYk
mfa\Y\]k hjg\m[a\Yk& Hgj ]b]ehdg$ Fig. 7.1. :Ybg mf ]f^gim] Yehdag$ dgk [gkl]k dg_Škla[gk k] [Yd[mdYf [geg dY kmeY \] dgk [gkl]k \]
dY gZkgd]k[]f[aY$ g h†j\a\Y \] nYdgj YhjgnakagfYea]flg q dgk \] \akljaZm[af&
\] dgk hjg\m[lgk \]d YdeY[†f hgj dY
YhYja[af \] gljgk e]bgj]k& En primer lugar$ `Yq im] \]klY[Yj im] dgk [gkl]k Ykg[aY\gk Y ]klYk ^mf[agf]k hm]\]f k]j emq
Yehdagk q \] emq \an]jkY fYlmjYd]rY$ hgj dg im] ]k f][]kYjag ]kh][a^a[Yj ]f [md]k fgk nYegk
180 Y []fljYj2

Departamento Coste Concepto

;gkl] \] [gehjY =k a_mYd Yd hj][ag mfalYjag hgj ]d f”e]jg \] mfa\Y\]k im]
k] [gehjYf&
Compras
 K m]d\gk q kYdYjagk
;gkl] \] ]eakaf  ;gkl] hgj YegjlarY[af \] ]imahgk hYjY ]d hjg[]kg
\] h]\a\gk
\] dY af^gjeY[af q kg^loYj]
Almacén ;gkl] \]  ;gkl]k hgj [gemfa[Y[agf]k
YdeY[]fYea]flg
 ; gkl] \]d ]khY[ag
Distribución ;gkl] \] hgf]j  ;gkl] \] dY afklYdY[af
]d hjg\m[lg  ; gkl] \] eYfahmdY[af
Y \akhgka[af  ;gkl]k hgj kmeafakljgk2 ]f]j_ŠY$ Y_mY$ ]l[&
\]d [da]fl]  ;gkl]k g[mdlgk
 K YdYjagk

 ;gkl]k \] ljYfkhgjl] q \akljaZm[af
 KYdYjag \]d h]jkgfYd

Tabla 7.1. <akljaZm[af \] dgk [gkl]k dg_Škla[gk&

En segundo lugar$ Ymfim] hm]\]f nYjaYj ]flj] \a^]j]fl]k ]ehj]kYk q k][lgj]k$ hg\]egk af\a%
[Yj im] dY aehgjlYf[aY hgj[]flmYd \] dgk [gkl]k dg_Škla[gk ]k YhjgpaeY\Ye]fl] dY im] j]^d]bY
]d ka_ma]fl] _j^a[g& =f dY >a_mjY /&* gZk]jnYegk dY aehgjlYf[aY \] dgk [gkl]k \] YdeY[]fY%
ea]flg q \akljaZm[af&

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7Los costes logísticos

20,00 %

41,60 %

38,40 %

Distribución Almacenamiento Compras

Fig. 7.2. AehgjlYf[aY j]dYlanY \] dgk \an]jkgk lahgk \] [gkl]k dg_Škla[gk$ ]f hgj[]flYb]k \]d [gkl]
dg_Škla[g lglYd ^m]fl]2 Eafakl]jag \] >ge]flg!&

Y en tercer lugar$ `Yq im] \a^]j]f[aYj nYjagk [gf[]hlgk2

Inversión 9\imaka[af \] Za]f]k im] nYf Y k]j mladarY\gk ]f ]d hjg[]kg hjg\m[lang q km [gfkmeg
Coste nY Y k]j \ana\a\g q \a^]ja\g$ aehmlf\gk] [geg [gkl] Y e]\a\Y im] k] nYf [gfkmea]f\g
Gasto gÂ\]hj][aYf\g&
Pago
;gfkmeg \] ^Y[lgj]k hjg\m[langk$ nYdgjY\gk ]f l†jeafgk egf]lYjagk$ f][]kYjagk
hYjY dYÂgZl]f[af \] mf hjg\m[lg&

=d kY[ja^a[ag f][]kYjag hYjY ]d \]kYjjgddg \] dY Y[lana\Y\ ]ehj]kYjaYd$ [mqg aehgjl] k]
j][mh]jY [gf dY n]flY&

KYda\Y \] j][mjkgk egf]lYjagk `Y[aY ]d ]pl]jagj$ ]f ^gjeY \] ]^][lang g \] [mYdima]j
gljg e]\ag Y\eala\g&

Caso práctico 1 Solución Gasto Coste Pago

;gfka\]j]egk dgk ka_ma]fl]k [gf[]hlgk2 Concepto 3 3 3
3 3
 <ana\]f\gk hY_Y\gk Y dgk Y[[agfaklYk& <ana\]f\gk hY_Y\gk Y Y[[agfaklYk 3 3
 Km]d\gk \] dgk ljYZYbY\gj]k \] dY ^Zja[Y& Km]d\gk \] dgk ljYZYbY\gj]k 3 3 3
 JgZg \] hjg\m[lgk \]d YdeY[†f& JgZg \] hjg\m[lgk \]d YdeY[†f 3
 Aehm]klg \] Kg[a]\Y\]k& Aehm]klg \] Kg[a]\Y\]k 3 3 3
 ;gfkmeg \] eYl]jaYd]k& ;gfkmeg \] eYl]jaYd]k 3 3
 AN9 af[dma\g ]f dYk ^Y[lmjYk \] hjgn]]\gj]k& AN9 ]f ^Y[lmjYk \] hjgn]]\gj]k 3 3
 =f]j_ŠY ]d†[lja[Y [gfkmea\Y ]f ]d h]jag\g& =f]j_ŠY ]d†[lja[Y [gfkmea\Y 3
 Km]d\g \]d \aj][lgj \] dY ]ehj]kY& Km]d\g \] \aj][lgj \] dY ]ehj]kY
;gehjY \] e]j[Y\]jŠYk
¸;md]k kgf _Yklgk7 ¸;md]k kgf [gkl]k7 ¸;md]k kgf hY_gk7

Actividades  9egjlarY[af \] dY eYimafYjaY
 AN9 kghgjlY\g
1. MF=D=K9$ ]ehj]kY im] k] \]\a[Y Y dY ^YZja[Y[af ]d†[lja[Y$  <]ngdm[agf]k \] n]flYk \] ]f]j_ŠY ]d†[lja[Y
hj]k]flY dgk ka_ma]fl]k [gf[]hlgk2  ;mglY \] \]ngdm[af \] mf hj†klYeg
 Afl]j]k]k \] hj†klYegk
 Km]d\gk \] dgk ljYZYbY\gj]k h]f\a]fl]k \] YZgfYj
 =pakl]f[aYk ^afYd]k \] j]hm]klgk Af\a[Y [md]k kgf _Yklgk$ [gkl]k q hY_gk&
 Km]d\g \]d \aj][lang \] dY ]ehj]kY
 >Y[lmjY \] j]hYjY[agf]k h]f\a]fl]k \] YZgfYj
 9dimad]j \] mfY fYn]

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7 Los costes logísticos

Vocabulario 2. Los costes del departamento
de compras
Rappels: \]k[m]flgk hgj ]d ngdme]f
\] [gehjYk j]YdarY\Yk$ Za]f ]f mfY ;geg qY k] `Y af\a[Y\g$ ]d \]hYjlYe]flg \] [gehjYk ]k ]d ]f[Yj_Y\g \] j]YdarYj dYk Y\imaka[agf]k
\]l]jeafY\Y [gehjY g hgj dYk j]Y% f][]kYjaYk ]f ]d ege]flg Y\][mY\g$ [gf dY [Yfla\Y\ q [Yda\Y\ j]im]ja\Yk q Y mf hj][ag Y\][mY\g&
darY\Yk Y dg dYj_g \] mf h]jag\g&
=d coste de compra, im] qY `]egk ]klm\aY\g ]f gljYk mfa\Y\]k$ dg hg\]egk j]kmeaj
[geg ]d ^gjeY\g hgj ]d hj][ag \] [gehjY mfalYjag emdlahda[Y\g hgj ]d f”e]jg \] mfa\Y%
\]k Y\imaja\Yk& <] \a[`g aehgjl] `YZj im] \]\m[aj dgk \]k[m]flgk q Zgfa^a[Y[agf]k
gZl]fa\gk$ YkŠ [geg dYk kmZn]f[agf]k j][aZa\Yk hgj dY [gehjY ka dYk `mZa]jY!&

<] a_mYd ^gjeY j]k]ŽYegk im] ]d AN9$ ]f lYflg k]Y j][mh]jYZd]$ fg ^gjeY hYjl] \]d [gkl] \]
[gehjY&

Hgj dg im] j]kh][lY Y dgk rappels gZl]fa\gk hgj ]d ngdme]f \] [gehjYk j]YdarY\Yk Y dg dYj_g \]
mf h]jag\g \] la]ehg$ q im] ]f em[`Yk ]ehj]kYk kgf \][akangk Y dY `gjY \] k]d][[agfYj Yd hjg%
n]]\gj$ `YZj im] j]YdarYj mf hjgjjYl]g \] dgk eakegk ka dY ]ehj]kY dgk [gfka\]jY aehgjlYfl]k&

1SFDJP VOJUBSJP ˜ N.º 5PEPT MPT HBTUPT %FTDVFOUPT Rappels 4VCWFODJPOFT 1SFDJP
EF VOJEBEFT IBTUB FOUSBEB y EF
FO FM BMNBDÏO
EF MB FNQSFTB CPOJGJDBDJPOFT DPNQSB

Fig. 7.3. <]l]jeafY[af \]d [gkl] \] [gehjY&

Importante Caso práctico 2

DY fgjeY \] j]_akljg \] nYdgjY[af DY ]ehj]kY <akljaZm[agf]k \]d EYj$ K&D&$ `Y Y\imaja\g +(( [YZYddalgk \] eYj hgj mf aehgj%
f&´ )( \]d H?; fgk af\a[Y [eg nY% l] mfalYjag \] )* €& =d hjgn]]\gj d] [gf[]\] mf \]k[m]flg hgj ngdme]f \]d - q mf
dgjYj dYk ]pakl]f[aYk& \]k[m]flg hgj hjgflg hY_g \] +($(( €& DY >mf\Y[af EYj] Fgkljme [gf[]\] mf \]k[m]f%
lg \] ) € hgj [Y\Y [YZYddalg \] eYj im] k] Y\ima]jY&

<]Z]egk [Yd[mdYj ]d [gkl] lglYd \] dY [gehjY q ]d [gkl] mfalYjag \] [Y\Y [YZYddalg \] eYj&

Solución

Hj][ag \] [gehjY2 +(( Ù )*$(( +&.(($(( €

<]k[m]flg h'h2 +($(( €

Rappel - kgZj] +&-/(!2 )/0$-( €

KmZn]f[af2 +(($(( €

;gkl] \] dY [gehjY2 +&(1)$-( €

;gkl] mfalYjag2 +&(1)$-('+(( )($+) €

Caso práctico 3

DY HYfY[]Y$ K&9&$ ]k mfY ]ehj]kY \]\a[Y\Y Y dY [ge]j[aYdarY[af \]d YflaZala[g ¿9ja]l]À&
=d \]hYjlYe]flg \] [gehjYk \akhgf] \] \g[] ]ehd]Y\gk [gf mf km]d\g Zjmlg lglYd \]
+((&((( €& =f dYk †hg[Yk \] afna]jfg$ \]Za\g Yd af[j]e]flg \] \]eYf\Y hgj j]hmfl]k
\] _jah]$ [gfljYlY lj]k ]ehd]Y\gk ek [gf mf km]d\g Zjmlg \] )-&((( € ]f lglYd&

=d \]hYjlYe]flg \akhgf] \] lj]k gj\]fY\gj]k Y\imaja\gk hgj *&-(( €& K] YegjlarYf Y mf

*- YfmYd$ q k] d]k ]klaeY mf nYdgj j]ka\mYd _dgZYd \] +(( €& HYjY dY Y\imaka[af \] dgk

gj\]fY\gj]k kgda[al mf hj†klYeg Yd :Yf[g Hgfra$ hgj ]d [mYd ]kl YZgfYf\g mf 0 \]

afl]j†k YfmYd& (Continúa)

182

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7Los costes logísticos

Caso práctico 3 (continuación)

Según cálculos estadísticos, se estima el coste de las comunicaciones del departamento
en 2.200 €. Se sabe, además, que se han realizado un total de 10.000 pedidos.

Con toda esta información se nos pide que calculemos el coste global del departamento
y el coste unitario de emisión de pedidos.

Solución

Sueldos y salarios: 300.000 15.000 315.000,00 €

Amortización de equipos: (2.500 300) ˜ 0,25 550,00 €

Intereses: 2.500,00 · 0,08 200,00 €

Comunicaciones: 2.200,00 €

Coste total: 317.950,00 €

Coste unitario: 317.950 / 10.000 31,80 €

Fig. 7.4. Los rappels por Importante
volumen de compra, unidos
a los costes administrativos El Plan General de Contabilidad, en
de cada pedido, pueden llegar su norma de registro de valoración
a ser un incentivo poderoso n.º 10, nos indica que los intereses
para aumentar el espacio incorporados al nominal de los dé-
dedicado en almacén a bitos, cuando la deuda tenga un
ciertos artículos. vencimiento no superior a un año y
no tenga un tipo de interés contrac-
tual, se podrán incorporar al precio
de adquisición. En el caso práctico
hemos incluido los intereses, pero
se podría haber optado por no ha-
cerlo y haberlos considerado como
gastos financieros.

Actividades 183

2. De Buen Árbol, S.L., se dedica a la fabricación de muebles, para lo que precisa 2.500 Tm
de madera que compra a una empresa aserradora por valor de 20 €/kg. Los gastos de
transporte de la misma, por cuenta de la empresa fabricante, ascienden a 28.000 €.
Compra tornillos, cola y aristas metálicas por valor de 150.000 €, pagándolas al con-
tado. Por ello recibe un descuento por volumen de pedido de 15.000 €.

Realiza una compra de manivelas y agarradores en China, por valor de 650.000 €. Los
gastos que ha tenido que abonar a su paso por la aduana han ascendido a 5.000 €.

Por último, compra cristales por valor de 45.000 €. Existe un seguro de rotura de los
cristales en el transporte de los mismos por un importe de 10.000 €.

Para el embalaje de los muebles, la empresa ha adquirido 3.000 cajas de cartón, que
ha pagado a 29 € la caja (21 % de IVA incluido).

A partir de estos datos, calcula el coste que ha supuesto la compra de cada uno de los
materiales anteriores, utilizando la denominación del plan general de contabilidad.

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7 Los costes logísticos

Vocabulario 3. Los costes de almacenaje
IBI: Aehm]klg kgZj] :a]f]k Afem]% y distribución
Zd]k& ?jYnY dY l]f]f[aY \] dYk [gfk%
ljm[[agf]k& =k mf aehm]klg \] j]% =d coste del almacenaje y distribución [gehj]f\] dgk ka_ma]fl]k ]d]e]flgk2
[Ym\Y[af dg[Yd&
a) =d coste del espacio. =f ]kl] YhYjlY\g k] af[dmq]f2
Web
DY <aj][[af ?]f]jYd \] LjYfkhgjl]k È DY [mglY \] Yjj]f\Yea]flg \]d YdeY[†f& Ka ]k hjgha]\Y\ \] dY ]ehj]kY$ ]d [gkl] n]f\j
hgj ;Yjj]l]jY$ \]h]f\a]fl] \]d Ea% j]^]ja\g Y dY [mglY \] YegjlarY[af \] dY [gfkljm[[af&
fakl]jag \] >ge]flg$ [m]flY [gf
af^gjeY[af Y[lmYdarY\Y j]^]j]fl] È =d [gkl] \] ^afYf[aY[af$ ]k \][aj$ dgk afl]j]k]k YZgfY\gk ]f ]d h]jag\g ka ]d YdeY[†f `Y ka\g
Yd ljYfkhgjl]2 ]klY\Škla[Yk$ d]_akdY% Y\imaja\g [gf mf hj†klYeg&
[af q \an]jkgk ]klm\agk j]^]j]fl]k
Yd eakeg& hm]\]k [gfkmdlYj km hgj% È D gk [gkl]k \] j]hYjY[af q [gfk]jnY[af \]d YdeY[†f&
lYd ]fljYf\g ]f dY h_afY \] >ge]f% È = d k]_mjg \]d ]\a^a[ag&
lg (www.fomento.gob.es) q `Y% È = d Aehm]klg kgZj] :a]f]k Afem]Zd]k A:A!$ g [mYdima]j gljg aehm]klg im] j][Ya_Y kgZj] ]d
[a]f\g [da[ ]f Áreas de actividad >
Transporte terrestre. ]\a^a[ag&
È = f ]kl] YhYjlY\g fg kgdg [gfl]ehdYegk ]d [gkl] \] ]ealaj dgk h]\a\gk$ kafg lYeZa†f dgk
184
\]janY\gk \]d k]_maea]flg q [gfljgd \] dgk eakegk&

b) Amortización de equipos q hjg_jYeYk af^gjela[gk& =d [gf[]hlg \] YegjlarY[af q km
[d[mdg qY dg `Yk Yhj]f\a\g ]f gljgk e\mdgk j]dY[agfY\gk [gf dY [gflYZada\Y\$ hgj dg im]
fgk Y`gjjYegk dYk ]phda[Y[agf]k& 9imŠ k] af[dmq] dY YegjlarY[af \] dgk ]imahgk q e]\agk \]
eYfahmdY[af q YdeY[]fYb]&

c) Costes financieros. K] af[dmq]f YimŠ dgk afl]j]k]k im] dY ]ehj]kY \]Z] YZgfYj ]f ]d [Ykg \]
im] dgk Yfl]jagj]k ]imahgk `YqYf ka\g Y\imaja\gk [gf hj†klYegk&

d) Costes derivados de comunicaciones. =klY [Yl]_gjŠY [gehj]f\] lg\gk Yim]ddgk [gkl]k im]
k] \]janYf \] ]ealaj q j][aZaj h]\a\gk$ [geg hm]\]f k]j l]d†^gfg$ ^Yp$ 9<KD$ ]l[&

e) Costes de manipulación. Kgf dgk j][mjkgk ]ehd]Y\gk hYjY eYfahmdYj ]d YdeY[†f& <]fljg \]
]kl] YhYjlY\g hg\]egk af[dmaj2

È Dgk km]d\gk q kYdYjagk \] dYk h]jkgfYk im] eYfahmdYf egflY[Yj_Yk$ ljYfk]d]nY\gj]k$ ljYfk%
hgjlY\gj]k$ _j”Yk$ ]l[&

È D gk _Yklgk \] j]hYjY[af q [gfk]jnY[af \] dgk ]imahgk \] eYfahmdY[af q YdeY[]fYb]
]klYfl]k$ eimafYk$ ]l[&!&

f) Costes de distribución. Dgk [gf[]hlgk im] [gehj]f\] ]kl] lahg \] [gkl] kgf emq hYj][a\gk
Y dgk Yfl]jagj]k2

È 9dimad]j]k g YegjlarY[agf]k&
È A fl]j]k]k hgj ^afYf[aY[af&
È J]hYjY[agf]k q [gfk]jnY[af&

g) Costes del transporte. <]h]f\]f \] em[`Yk nYjaYZd]k& K]_”f dY <aj][[af ?]f]jYd \] LjYfk%
hgjl]$ \]klY[Yf dYk ka_ma]fl]k2

È DY YegjlarY[af \]d n]`Š[mdg&
È D Y ^afYf[aY[af \]d n]`Š[mdg&
È D gk k]_mjgk&
È D gk [gkl]k ^ak[Yd]k&
È = d h]jkgfYd \] [gf\m[[af&
È DYk \a]lYk&
È = d [geZmklaZd]&
È Dgk f]mela[gk&
È = d eYfl]faea]flg&
È DYk j]hYjY[agf]k&

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7Los costes logísticos

=f dY LYZdY /&* k] j]kme] ]d [d[mdg \] dYk hYjla\Yk ek aehgjlYfl]k \] [gkl]k \] YdeY[]fYb]
q \akljaZm[af2

Coste Descripción Cálculo Variables

Amortización KmeY \] A= C−R−N A ; gkl] YfmYd \] YegjlarY[af
Financiación dgk [gkl]k V \]dÂ]d]e]flg ]mjgk!&
Combustible YfmYd]k \]
Neumáticos YegjlarY[af C N Ydgj \] Y\imaka[af kaf AN9
Mantenimiento \] dgk \]dÂ]d]e]flg ]mjgk!&
Reparaciones \a^]j]fl]k
]d]e]flgk& R NYdgj j]ka\mYd kaf AN9 \]d ]d]e]flg
]mjgk!&
KmeY \] n+P+i+ j
dgk [gkl]k F = j −) N NYdgj kaf AN9 \] dgk f]mela[gk \]d
YfmYd]k \] ]d]e]flg ]mjgk!&
^afYf[aY[af \] P
dgk \a^]j]fl]k V Na\Y ”lad \]d ]d]e]flg YŽgk!&
]d]e]flgk
im] k] `YqYf F ;gkl] YfmYd \] ^afYf[aY[af
[gehjY\g& \]dÂ]d]e]flg ]mjgk!&

KmeY \] dgk Cv = Pv ⋅ k P H j†klYeg hYjY dY [gehjY \]d
[gkl]k YfmYd]k )(( ]d]e]flg ]mjgk!&
hgj ]kl]
[gf[]hlg& i A fl]j†k ]f lYflg hgj mfg afl]j†k
]f \ana\a\g hgj )((!&
KmeY \] N = P⋅N⋅k
dgk [gkl]k D n H]jag\g \] ^afYf[aY[af YŽgk!&
YfmYd]k \] j ) i! Ù n
dgk \a^]j]fl]k
lahgk \] Cv ; gkl] YfmYd \] [geZmklaZd] \]d
f]mela[gk \]d n]`Š[mdg ]mjgk!&
n]`Š[mdg&
Pv Hj][ag \] Y\imaka[af kaf AN9 \]d
;gkl] lglYd M m · k [geZmklaZd] \]d n]`Š[mdg \] ljY[[af
YfmYd \]d ]mjgk'daljg!&
eYfl]faea]flg
\]d n]`Š[mdg q k Cade]ljgk j][gjja\gk YfmYde]fl] hgj
\] dgk ]imahgk& ]d n]`Š[mdg \] ljY[[af cade]ljgk!&

;gkl] lglYd R r · k N ; gkl] YfmYd \] mf lahg \]
YfmYd \] dYk f]mela[gk ]mjgk!&
j]hYjY[agf]k Recuerda
\]d n]`Š[mdg q P Hj][ag kaf AN9 \] dY kmklalm[af \]
\] dgk ]imahgk& mfÂf]mela[g \] ]kl] lahg ]mjgk!& DY YegjlarY[af ]k mf [gf[]hlg im]
[gfg[]k hgj dgk e\mdgk j]dY[agfY%
N F ”e]jg \] f]mela[gk \] ]kl] lahg& \gk [gf dY [gflYZada\Y\& @Y[] j]^]%
k Cade]ljgk j][gjja\gk YfmYde]fl] j]f[aY Y dY \akljaZm[af ]f ]d la]ehg
\]d nYdgj \] mf Za]f$ [geg [gfk]%
hgj ]d n]`Š[mdg cade]ljgk!& [m]f[aY \] km \]hj][aY[af&
D < mjY[af e]\aY \] ]kl] lahg
185
\]Âf]mela[gk cade]ljgk!&

M ; gkl] YfmYd \]d eYfl]faea]flg
]mjgk!&

m ;gkl] cadge†lja[g kaf AN9
\]d eYfl]faea]flg \]d n]`Š[mdg
q \] dgk ]imahgk ]mjgk'cade]ljg!&

k C ade]ljgk j][gjja\gk YfmYde]fl]
hgj ]d n]`Š[mdg&

R ; gkl] YfmYd \] dYk j]hYjY[agf]k
]mjgk!&

r ;gkl] cadge†lja[g kaf AN9
\] dYk j]hYjY[agf]k \]d n]`Š[mdg
q \] dgk ]imahgk ]mjgk'cade]ljg!&

k C ade]ljgk j][gjja\gk YfmYde]fl]
hgj ]d n]`Š[mdg&

Tabla 7.2. Hjaf[ahYd]k hYjla\Yk \]d [gkl] \] YdeY[]fYb] q \akljaZm[af&

LYflg ]f ]d [d[mdg \] dY YegjlarY[af \] dgk ]d]e]flgk \] ljYfkhgjl] [geg ]f ]d \] kmk [gkl]k
\] ^afYf[aY[af k] l]f\jf ]f [m]flY lg\gk dgk ]d]e]flgk$ ]k \][aj$ n]`Š[mdgk \] ljY[[af$ k]%
eajj]egdim]k$ j]egdim]k q ]imahgk YmpadaYj]k&

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7 Los costes logísticos

Caso práctico 4 MfY ]ehj]kY \]\a[Y\Y Yd ljYfkhgjl] \] _Ykgad Y\imaja `Y[] [mYljg YŽgk mf n]`Š[mdg im]
`Y j]YdarY\g mfY e]\aY YfmYd \] ))(&((( ce&
Recuerda
=f dYk ^mf[agf]k ^afYf[a]jYk \] Dgk \Ylgk ek j]d]nYfl]k \] n]`Š[mdg kgf dgk ka_ma]fl]k2
dY `gbY \] [d[mdg =p[]d ]f[gf%
ljYjk lg\Yk dYk ^jemdYk f][]%  =d n]`Š[mdg ^m] Y\imaja\g hgj mf aehgjl] \] -(&((( € AN9 fg af[dma\g!& =d nYdgj \] dgk
kYjaYk hYjY [gfkljmaj ]d [mY\jg \] f]mela[gk ]k \] -&((( € af[dma\gk ]f ]d Yfl]jagj aehgjl]!& K] d] ]klaeY mfY na\Y ”lad
YegjlarY[af \] mf hj†klYeg& \] )( YŽgk q mf nYdgj j]ka\mYd \] .&((( €&

186  =d [gkl] _dgZYd \]d kYdYjag \]d [gf\m[lgj ]k \] *(&((( € YfmYd]k&

 =d Aehm]klg kgZj] N]`Š[mdg \] LjY[[af E][fa[Y Yk[]f\a Y *+( €&

 =d k]_mjg \] n]`Š[mdg Yk[]f\a Y )&*(( €&

 HYjY dY Y\imaka[af \]d n]`Š[mdg k] kgda[al mf hj†klYeg \] +(&((( € Yd - \] afl]j†k
YfmYd$ Y YegjlarYj ]f )( YŽgk [gf YfmYda\Y\]k [gfklYfl]k&

 =d n]`Š[mdg [gfkmea mfY e]\aY \] )( daljgk [Y\Y )(( ce$ ka]f\g ]d hj][ag e]\ag \]d
[geZmklaZd] \] )$)( €'daljg&

 =d n]`Š[mdg dd]nY 0 f]mela[gk [mqg [gkl] ]k \] *(( € [Y\Y mfg3 k] ]klaeY mfY e]\aY
\] \mjY[af \] -(&((( ce&

 ;Y\Y )(&((( ce ]k f][]kYjag [YeZaYj ]d Y[]al] q dgk ^adljgk$ [gf mf [gkl] \] *-( €&

 =d [gkl] \] dYk j]hYjY[agf]k k] ]klaeY ]f ($(+ € hgj [Y\Y ce j][gjja\g&

=d coste de amortización dg [Yd[mdYegk [gf dY ka_ma]fl] ^jemdY2

A = ,-&((( − .&((( − -&((( = +,&((( = +&,(( €
)( )(

HYjY `YddYj ]d [gkl] \] ^afYf[aY[af j][mjjaegk Y dY `gbY \] [d[mdg =p[]d& ;gf ]ddY [Yd[m%
dYj]egk dgk afl]j]k]k [gjj]khgf\a]fl]k Yd [mYjlg YŽg$ k]_”f dY eg\Yda\Y\ \] hj†klYeg
[gf YegjlarY[af ^jYf[]kY&

PERIODO Anualidad Cuota Cuota Capital Capital
de de amortizado pendiente
de amortizar
interés amortización

) +&00-$), € )&-(($(( € *&+0-$), € *&+0-$), € */&.),$0. €

* +&00-$), € )&+0($/, € *&-(,$+1 € ,&001$-+ € *-&))($,/ €

+ +&00-$), € )&*--$-* € *&.*1$.) € /&-)1$)- € **&,0($0- €

4 3.885,14 € 1.124,04 € 2.761,09 € 10.280,24 € 19.719,76 €

- +&00-$), € 10-$11 € *&011$)- € )+&)/1$+1 € ).&0*($.) €

. +&00-$), € 0,)$(+ € +&(,,$)) € ).&**+$-( € )+&//.$-( €

/ +&00-$), € .00$0+ € +&)1.$+) € )1&,)1$0) € )(&-0($)1 €

0 +&00-$), € -*1$() € +&+-.$)+ € **&//-$1, € /&**,$(. €

1 +&00-$), € +.)$*( € +&-*+$1+ € *.&*11$0/ € +&/(($)+ €

)( +&00-$), € )0-$() € +&/(($)+ € +(&((($(( € ($(( €

GZk]jnYegk ]f ]d [mYjlg YŽg dY [Yfla\Y\ \] )&)*,$(, € \] afl]j]k]k&

(Continúa)

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7Los costes logísticos

Caso práctico 4 (continuación) Importante

= d [gkl] \]d combustible k]j a_mYd Y2 < ] f l jg \ ] d g k [ g k l ] k ^ a k [ Y d ] k f g
Cv = )$)⋅ ))(&((( = )&*)( € \]Z] af[dmajk] ]d AN9 kghgjlY\g ka
)(( ]kl] ]k \]\m[aZd] hYjY dY ]ehj]kY&

=d [gkl] \] dgk neumáticos k]j2
N = *(( ⋅ 0 ⋅ ))(&((( = +&-*( €
-(&(((

=d coste de mantenimiento n]f\j \Y\g hgj2
M = *-( ⋅ ))(&((( = *&/-( €
)(&(((

DYk reparaciones kmhgf\jf2
R ($(+ Ù ))(&((( +&+(( €

Otros costes af[dmq]f2

 ;gkl]k kYdYjaYd]k2 *(&((( €
 ;gkl]k ^ak[Yd]k2 *+( €
 K]_mjgk2 )&*(( €

=d coste total anual \] dY dg_Škla[Y k]j a_mYd Y2

+&,(( )&)*,$(, )&*)( +&-*( *&/-( +&+(( *(&((( *+( )&*((
+.&/+,$(, €

Actividades Recuerda
HYjY gZl]f]j dgk [gkl]k kYdYjaYd]k k]
3. LjYfk[YflZja[Y$ K&9&$ ]k mfY ]ehj]kY \]\a[Y\Y Yd ljYfkhgjl] \] e]j[Yf[ŠYk ]f ^gj% l]f\jf im] j]nakYj dgk j][aZgk \]
eYlg HD+& 9\imaja `Y[] [mYljg YŽgk mf n]`Š[mdg im] `Y j]YdarY\g mfY e]\aY YfmYd kYdYjagk g feafYk q dgk eg\]dgk
\] )((&((( ce& Dgk \Ylgk ek j]d]nYfl]k \] n]`Š[mdg kgf dgk ka_ma]fl]k2 L;)$ \gf\] [gfklYf dYk [glarY[agf]k
\] dY ]ehj]kY Y dY K]_mja\Y\ Kg[aYd&
 >m] Y\imaja\g hgj mf aehgjl] \] ,-&((( € AN9 af[dma\g!& =d nYdgj \] dgk f]mela%
[gk ^m] \] ,&((( € af[dma\g ]f ]d Yfl]jagj aehgjl]!& K] d] ]klaeY mfY na\Y ”lad \] 187
-ÂYŽgk q mf nYdgj j]ka\mYd \] ,&((( €&

 =d [gkl] _dgZYd \]d kYdYjag \]d [gf\m[lgj ]k \] +(&((( € YfmYd]k&
 =d Aehm]klg kgZj] N]`Š[mdgk \] LjY[[af E][fa[Y Yk[]f\a Y *,( €&
 =d k]_mjg \] n]`Š[mdg Yk[a]f\] Y *&*(( €&
 HYjY dY Y\imaka[af \]d n]`Š[mdg k] kgda[al mf hj†klYeg \] *-&((( Yd , \] afl]j†k

YfmYd$ Y YegjlarYj ]f - YŽgk$ [gf YfmYda\Y\]k [gfklYfl]k&
 =d n]`Š[mdg [gfkmea mfY e]\aY \] )* daljgk [Y\Y )(( ce$ q ]d hj][ag e]\ag \]d

[geZmklaZd] ^m] \] )$+( € hgj daljg&
 =d n]`Š[mdg mladarY . f]mela[gk [mqg [gkl] ]k \] )+( € [Y\Y mfg$ ]klaef\gk] mfY

e]\aY \] \mjY[af \] ,(&((( ce&
 ;Y\Y 0&((( ce ]k f][]kYjag [YeZaYj ]d Y[]al] q dgk ^adljgk$ [gf mf [gkl] \] *+( €

hgj gh]jY[af \] j][YeZag&
 =d [gkl] \] dYk j]hYjY[agf]k k] ]klaeY ]f ($(, € hgj [Y\Y ce j][gjja\g&

9 hYjlaj \] ]klY af^gjeY[af$ [Yd[mdY ]d [gkl] YfmYd \]d n]`Š[mdg&

4. AehgjEY\ja\$ K&9&$ kgda[alY mf hj†klYeg \] )(&((( € Y mfY ]fla\Y\ ^afYf[a]jY& D] ]k
[gf[]\a\g Y mf lahg \] afl]j†k \]d - YfmYd$ Y \]ngdn]j ]f )( YfmYda\Y\]k [gfklYfl]k
e†lg\g ^jYf[†k!& GZl†f e]\aYfl] dY `gbY \] [d[mdg ]d [mY\jg \] YegjlarY[af \]d
hj†klYeg&

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7 Los costes logísticos

4. Clasificación de los costes

DY [dYka^a[Y[af \] dgk [gkl]k dY hg\]egk j]YdarYj ]f ^mf[af \] mfY \gZd] h]jkh][lanY2

a) =f ^mf[af \] dgk ]d]e]flgk im] ^gjeYf ]d [gkl] q km asignación al producto, dgk [gkl]k
hm]\]f k]j \aj][lgk ] af\aj][lgk&

b) K]_”f km relación con el nivel de actividad, dgk [gkl]k hm]\]f k]j nYjaYZd]k q ^abgk&

Costes Definición Ejemplos

a) Según su asignación al producto

Directos Kgf dY kmeY \] Yim]ddgk afkmegk im] k] `Yf [gfkmea\g ]f ]d hjg[]kg EYl]jaY hjaeY$ eYfg \] gZjY \aj][lY [gkl] \]d h]jkgfYd
hjg\m[lang$ q im] k] Yka_fYf \] ^gjeY \aj][lY Yd hjg\m[lg& im] k] j]dY[agfY \aj][lYe]fl] [gf ]d hjg\m[lg!&

Indirectos Fg k] a\]fla^a[Yf \] mfY eYf]jY ]na\]fl] q k]f[addY [gf dgk hjg\m[lgk EYfg \] gZjY af\aj][lY gj\]fYfrYk$ hgjl]jgk$ \aj][langk$
]dYZgjY\gk& Kgf dY kmeY \] dgk [gfkmegk \] \]l]jeafY\gk ^Y[lgj]k ]l[&!$ YegjlarY[agf]k q$ kgZj] lg\g$ ]d kmZ_jmhg .*&
Y^][lgk Y dY ]phdglY[af im] fg hm]\]f Yka_fYjk] \] mfY ^gjeY \aj][lY Yd K]jna[agk ]pl]jagj]k \]d HdYf ?]f]jYd \] ;gflYZada\Y\&
hjg\m[lg$ kafg im] f][]kalYf \] mfYk [dYn]k \] \akljaZm[af g j]hYjlg hYjY
km Yhda[Y[af&

b) Según su relación con el nivel de actividad

Variables NYjŠYf ]f ^mf[af \]d fan]d \] Y[lana\Y\& K] [gfka\]jYf [Yj_Yk EYl]jaY hjaeY [gfkmeg \] dgk eYl]jaYd]k Yd [gkl]
gh]jY[agfYd]k$ ]k \][aj$ Yim]ddYk im] ]klf j]dY[agfY\Yk [gf ]d _jY\g \] \] Y\imaka[af af[gjhgjY\gk Yd hjg[]kg hjg\m[lang!$
mladarY[af \] [YhY[a\Y\ \akhgfaZd] \] dY ]ehj]kY q [gf km hjg\m[lana\Y\& kmeafakljgk&

Fijos Fg k] eg\a^a[Yf [mYf\g nYjŠY ]d fan]d \] Y[lana\Y\ q n]flY$ hm]klg im] fg AfklYdY[agf]k$ eYimafYjaY&
]klf [gf\a[agfY\gk hgj ]d ngdme]f \] dYk gh]jY[agf]k& Kgf [gfka\]jY\gk
[geg [Yj_Yk \] ]kljm[lmjY$ ]k \][aj$ hjgna]f]f \] dYk \][akagf]k
Y\ghlY\Yk hYjY hjghgj[agfYj dgk e]\agk f][]kYjagk hYjY gZl]f]j dgk
hjg\m[lgk g k]jna[agk&

Tabla 7.3. ;dYka^a[Y[af \] dgk [gkl]k&

Caso práctico 5 Af\a[Y dY lahgdg_ŠY \] [gkl] ]f j]dY[af [gf ]d fan]d \] Y[lana\Y\ ^abg g nYjaYZd]! q ]f j]%
dY[af Y dgk hjg\m[lgk \aj][lg g af\aj][lg! \] dgk ka_ma]fl]k [gf[]hlgk2 eYl]jaY hjaeY3
Recuerda km]d\g \]d ljYZYbY\gj im] ]fnYkY ]d hjg\m[lg3 km]d\g \]d \aj][lgj _]f]jYd \] dY ]ehj]kY3
Dgk [gkl]k ^abgk ”fa[Ye]fl] k] Ydimad]j hY_Y\g hgj ]d YdeY[†f3 [geakagf]k YZgfY\Yk Y dgk n]f\]\gj]k3 km]d\g \]d hgjl]%
[gfka\]jYf Y [gjlg hdYrg$ hm]k Y jg \] dY ]ehj]kY3 YegjlarY[af \] mf gj\]fY\gj&
dYj_g hdYrg lg\gk dgk [gkl]k ]e%
hj]kYjaYd]k k] hm]\]f [gfka\]jYj Solución
nYjaYZd]k& DY aehgjlYf[aY ]kljY%
l†_a[Y \] ]kl] lahg \] [gkl]k k] EYl]jaY hjaeY Coste Coste Coste Coste
\]janY \] im] kgf \][akagf]k Y Km]d\g \]d ljYZYbY\gj im] ]fnYkY ]d hjg\m[lg fijo variable directo indirecto
dYj_g hdYrg im] [gf\a[agfYf ]d Km]d\g \]d \aj][lgj _]f]jYd \] dY ]ehj]kY
\]kYjjgddg \] dY ]ehj]kY mf 9dimad]j hY_Y\g hgj ]d Ydimad]j \]d YdeY[†f 3 3 3 3
[a]jlg f”e]jg \] YŽgk& ;geakagf]k YZgfY\Yk Y dgk n]f\]\gj]k 3 3 3
Km]d\g \]d hgjl]jg \] dY ]ehj]kY 3 3
188 9egjlarY[af \] mf gj\]fY\gj 3 3
3 3
3

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7Los costes logísticos

Métodos para separar los costes fijos y variables

;mYf\g mfY ]ehj]kY \akhgf] \] af^gjeY[af kgZj] ]d ngdme]f \] hjg\m[[af \] h]jag\gk
afe]\aYlYe]fl] Yfl]jagj]k$ q kgZj] ]d aehgjl] \] dYk [gjj]khgf\a]fl]k [Yj_Yk$ hm]\] ljYlYj \]
]klm\aYj [gf ZYk] ]f ]ddg ]d [gehgjlYea]flg \] dgk [gkl]k& =kl] ]klm\ag k] hm]\] j]YdarYj hgj
\a^]j]fl]k e†lg\gk& Fgkgljgk \]kYjjgddYj]egk \gk \] ]ddgk2 ]d e†lg\g _j^a[g q ]d \] dgk eŠfa%
egk [mY\jY\gk&

t .ÏUPEP HSÈGJDP Claves y consejos

;gfkakl] ]f [gfkljmaj mf _j^a[g$ ]f ]d [mYd ]d [gkl] k] em]kljY kgZj] ]d ]b] n]jla[Yd q ]d ngdm% Hm]\]k gZl]f]j dY dŠf]Y \] l]f\]f%
e]f \] Y[lana\Y\ kgZj] ]d ]b] `gjargflYd& Dgk [gkl]k gZk]jnY\gk Y \aklaflgk fan]d]k \] Y[lana\Y\ [aY Y ljYn†k \] dY `gbY \] [d[mdg&
k] mZa[Yf YkŠ ]f ]d _j^a[g$ q k] YbmklY mfY dŠf]Y Y dgk hmflgk k]ŽYdY\gk& Fg ]k mf e†lg\g emq
ja_mjgkg$ h]jg ]k ”lad hYjY l]f]j mfY hjae]jY a\]Y kgZj] dYk [Yj_Yk im] kgf YhYj]fl]e]fl] ^abYk
g nYjaYZd]k ka]ehj] [gf mfY [a]jlY ]ph]ja]f[aY \akhgfaZd]!&

t .ÏUPEP EF MPT NÓOJNPT DVBESBEPT

=kl] ]f^gim] ]k ek [gehd]bg im] ]d \]d e†lg\g _j^a[g$ h]jg ]k em[`g ek hj][akg& Ek im]
ljYrYj mfY j][lY YbmklY\Y \] eYf]jY nakmYd$ ]d e†lg\g \] eŠfaegk [mY\jY\gk ljYrY dY j][lY hgj
Yfdakak ]klY\Škla[g&

;geg kYZ]egk$ dY j][lY gZl]fa\Y hgj ]d e†lg\g _j^a[g hm]\] [Yd[mdYjk] ka_ma]f\g e†lg\gk

eYl]ela[gk&

HYjlaegk \] dYk nYjaYZd]k ka_ma]fl]k2 5.000

4.500

x Ngdme]f \] hjg\m[[af Coste 4.000
CF ;gkl]k ^abgk 3.500
a ;gkl]k nYjaYZd]k e]\agk 3.000
C ;gkl]k lglYd]k \]d ]d]e]flg im] k] ljYl] 2.500
2.000

Hj]l]f\]egk dd]_Yj Y dY ][mY[af \] dY j][lY C CF a · x 1.500
K]_”f ]kl] e†lg\g$ dgk [gkl]k nYjaYZd]k e]\agk kgf2 1.000

500

a = ∑ Ci − C! ⋅ xi − x! 500 1.000 1.500 2.000 2.500 3.000
∑ xi − x!
Volumen
<gf\]2 Fig. 7.5. E†lg\g _j^a[g hYjY k]hYjYj [gkl]k ^abgk
Ci <aklaflgk nYdgj]k \] dgk [gkl]k lglYd]k ^abgk ek nYjaYZd]k! q nYjaYZd]k&
C E]\aY Yjale†la[Y \] dgk [gkl]k lglYd]k
xi <aklaflgk ngd”e]f]k \] hjg\m[[af
x E]\aY Yjale†la[Y \] dgk ngd”e]f]k \] hjg\m[[af
Q [geg qY kYZ]egk2

a= ∑ xi ⋅ Ci − (∑ xi ⋅∑ Ci )

N∑ x * − (∑ xi )*
i

Dgk [gkl]k ^abgk kgf2 Recuerda

CF = ∑ Ci − a ∑ xi =d e†lg\g \] dgk eŠfaegk [mY\jY%
\gk qY dg ]klm\aYegk ]f dY Mfa%
N N \Y\Â*&

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7 Los costes logísticos

Caso práctico 6

La empresa Aguas del Rosal, S.L., se dedica a embotellar agua de la Sierra La Can- Mes Volumen de Carga (€)
tora con mineralización baja. La producción y costes para el primer semestre del producción
año han sido los que recoge la tabla adjunta. A partir de ella debemos calcular la Enero (miles de 280.000,00
separación de costes fijos y variables por los dos métodos estudiados. Febrero unidades) 250.000,00
Marzo 300.000,00
t .ÏUPEP HSÈGJDP Abril 30 200.000,00
Mayo 28 210.000,00
Lo primero que debemos hacer es representar los datos, tomando en el eje de Junio 32 320.000,00
ordenadas el coste correspondiente y en el de abscisas el volumen de producción. 18
Una vez situada en el gráfico la nube de puntos, trazaremos la línea recta que 19
mejor se ajuste a simple vista (Fig. 7.5). Los costes fijos corresponden al punto en 35
que la recta dibujada corta al eje de ordenadas. En el ejemplo, los costes fijos son
75.000 €, aproximadamente. Los costes variables se pueden calcular tomando
cualquier volumen de producción. Por ejemplo, para una producción de 35:

Coste total: ............................................................................ 320.000,00 350.000 y = 6844,x + 75205
Coste fijo (calculado) .............................................................. 5.000,00 300.000
Coste variable ....................................................................... 245.000,00
Costes variables medios unitarios: .......... 245.000/35 7.000,00 250.000

La línea que se ha trazado a simple vista nos ha permitido calcular Coste 200.000
aproximadamente los costes fijos y variables y, sobre todo, nos da
una idea del comportamiento del elemento de coste estudiado. 150.000

t .ÏUPEP EF MPT NÓOJNPT DVBESBEPT 100.000
75.000
xi Ci xi2 xi · Ci 50.000

30 280.000 900 8.400.000 0
7.000.000 0 5 10 15 20 25 30 35 40
28 250.000 784 9.600.000 Producción
3.600.000
32 300.000 1.024 3.990.000
1.120.000
8 200.000 324

19 210.000 361 Fig. 7.6. Resolución gráfica mediante el trazado de una
línea sobre la nube de puntos, con la ecuación de la recta
35 320.000 1.125 de costes incorporada.

∑ xi = 162 ∑ Ci = 1.560.000 ∑ Ci2 = 4.618 ∑ x1 ⋅ Ci = 43.790.000

a = 6 ⋅ 43.790.000 − (162 ⋅ 1.560.000) = 6.844 CF = 1.560.000 − 6.844 162 = 75.205
(6 ⋅ 4.618) − 1622 6 6

La ecuación de la recta de costes sería:

C 75.205 6.844 x

Actividades Año Producción Costes

5. La empresa REPGAS, S.A., es una empresa que se dedica a la 2008 300.000 m3 1.300.000,00 €
distribución de gas para calefacciones y procesos industria- 2009 310.000 m3 1.400.000,00 €
les. Los volúmenes de distribución obtenidos durante los 2010 280.000 m3 1.200.000,00 €
seis años anteriores han sido los que se recogen en la tabla 2011 320.000 m3 1.350.000,00 €
adjunta. A partir de ella, calcula los costes fijos, tanto por el 2012 270.000 m3 1.180.000,00 €
método gráfico como por el de mínimos cuadrados. 2013 325.000 m3 1.380.000,00 €

190

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7Los costes logísticos

5. La asignación de costes Claves y consejos
a los productos
=f ]d [Ykg \] mfY ]ehj]kY h]im]ŽY
HYjY ]d cálculo de los costes del producto final \] dY ]ehj]kY ]k f][]kYjag Yl]f\]j Y dYk \ak% im] k] \]\a[Y Y dY hjg\m[[af g [g%
laflYk ^Yk]k \] Y[lana\Y\$ qY im] k] ljYlY \] mfY e]r[dY \] \Ylgk hjg[]\]fl]k \] dY [gflYZada\Y\ e]j[aYdarY[af \] mf kgdg hjg\m[lg$
_]f]jYd q \] dY [gflYZada\Y\ \] [gkl]k g YfYdŠla[Y$ k]hYjYf\g dgk \aklaflgk [gehgf]fl]k \] ]d [d[mdg \]d [gkl] ^afYd fg g^j][]
[gkl] hgj ej_]f]k& <] Y`Š im] k]Y f][]kYjag k]hYjYj dgk \aklaflgk [gehgf]fl]k \] [gkl] ^abg \a^a[mdlY\]k ]kh][aYd]k2 ]d hjgZd]eY
q nYjaYZd]$ hgj mf dY\g$ q \] [gkl] \aj][lg ] af\aj][lg$ hgj gljg >a_& /&.!& k] j]\m[aj Y k]hYjYj dYk [Yj_Yk hgj
h]jag\gk& H]jg [mYf\g k] ljYlY \]
Contabilidad general Contabilidad de costes _jYf\]k g e]\aYfYk ]ehj]kYk$ ]d
[d[mdg \]d [gkl] ^afYd km]d] [gehda%
⎧ $BSHBT $PTUFT MP [Yjk]2 ]k ^j][m]fl] im] dY ]ehj]kY
⎪ JODPSQPSBCMFT EJSFDUPT MOD k] \]\aim] Y dY gZl]f[af \] ek
⎪ \] mf hjg\m[lg& Hgj gljY hYjl]$ hm]%
⎪ $PTUF EFM \] g[mjjaj im] dY ]ehj]kY$ hYjY mf
⎨$VFOUBT QSPEVDUP e]bgj Yfdakak \] km Y[lana\Y\ ][g%
fea[Y$ \ana\a\Y kmk \Ylgk hgj dYk
EFM $PTUFT GGF "GFDUBDJØO ^mf[agf]k \] YhjgnakagfYea]flg$
JOEJSFDUPT hjg\m[[af$ \akljaZm[af$ Y\eafak%
⎪HSVQPø ljY[af q ^afYf[a]jY& >mf[agf]k im]$
⎪ $BSHBT OP Y km n]r$ hm]\]f \]k[gehgf]jk] ]f
⎪ JODPSQPSBCMFT gljYk mfa\Y\]k gh]jYlanYk& Hgj ]b]e%
⎩ hdg$ dY ^mf[af \] hjg\m[[af hm]\]
\]k[gehgf]jk] ]f lYdd]j ¿9À q lY%
dd]j ¿:À&

4FDDJPOFT

Fig. 7.7. =kim]eY \] af[gjhgjY[af \] dgk [gkl]k Yd hjg\m[lg ^afYd&

HYjY [gehj]f\]j e]bgj dY [dYka^a[Y[af Yfl]jagj$ ]klm\aYj]egk Y`gjY ]d [d[mdg \]d [gkl] \]d
hjg\m[lg$ mfg \] dgk gZb]langk ]k]f[aYd]k \] dY [gflYZada\Y\ \] [gkl]k g YfYdŠla[Y& 9 [gflafmY%
[af l] j]hj]k]flYegk ]f mf ]kim]eY [eg k] af[gjhgjYf dgk [gkl]k Yd hjg\m[lg ^afYd2

;gkl]k \aj][lgk Consumo de materiales =pakl]f[aYk afa[aYd]k ;gehjYk =pakl]f[aYk ^afYd]k
<]ngdm[agf]k \] [gehjYk Rappels kgZj] [gehjYk&

Mano de obra directa: km]d\g \] dgk ]ehd]Y\gk \aj][lYe]fl] j]dY[agfY\gk
[gf dY ^YZja[Y[af \] dgk hjg\m[lgk&

J]klg \] [gkl]k im] fg ]klf j]dY[agfY\gk \aj][lYe]fl] [gf dgk hjg\m[lgk$
q \] dgk im] `Yq im] j]YdarYj mf hjgjjYl]g ]flj] dgk \aklaflgk \]hYjlYe]flgk&
;gkl]k
Af\aj][lgk Coste de fabricación

=pakl]f[aYk afa[aYd]k \] hjg\m[lgk ]f [mjkg
=pakl]f[aYk ^afYd]k \] hjg\m[lgk ]f [mjkg

Coste de la producción terminada

=pakl]f[aYk afa[aYd]k \] hjg\m[lgk l]jeafY\gk
=pakl]f[aYk ^afYd]k \] hjg\m[lgk l]jeafY\gk

Coste de la producción vendida

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7 Los costes logísticos

Recuerda DY [m]flY \] j]kmdlY\gk YfYdŠla[Y fgk n]f\jŠY \Y\Y hgj ]d ka_ma]fl] [mY\jg2
N]flYk f]lYk N]flYk È <]ngdm%
[agf]k \] n]flYk È Rappels kgZj] N]flYk f]lYk
n]flYk
– ;gkl] hjg\m[[af n]f\a\Y
Vocabulario
Unidad de obra: e]\a\Y im] j]hj]% = Margen industrial bruto
k]flY dY j]dY[af [YmkYd [YmkY%
]^][lg! im] ]klYZd][] mfY [a]jlY – ;gkl]k \] \akljaZm[af [ge]j[aYd]k!
hjghgj[af ]flj] ]d [gkl] q dY Y[la%
na\Y\ \] dY k][[af& = Margen comercial

– ;gkl]k \] Y\eafakljY[af

= Resultado analítico del periodo

=f dYk lYZdYk Yfl]jagj]k `]egk hg\a\g n]j [eg k] Yka_fYf$ [gf [Yj[l]j _]f]jYd$ ]d [gkl] Y dgk
hjg\m[lgk& Fg gZklYfl]$ ]pakl]f lj]k nYjaYfl]k ]f dY ^gjeY \] Yka_fY[af2
 =d eg\]dg \] Coste Completo (Full-Cost), \gf\] lYflg dgk [gkl]k ^abgk [geg dgk [gkl]k

nYjaYZd]k k] aehmlYf Y dgk hjg\m[lgk$ \] ^gjeY im] dYk ]pakl]f[aYk ^afYd]k \] hjg\m[lgk l]j%
eafY\gk dd]nYf af[gjhgjY\gk YeZgk [gkl]k&
 =d eg\]dg \] Coste Variable (Direct-Cost), kgdg aehmlY Y dgk hjg\m[lgk ]d [gkl] nYjaYZd]$
[Yj_Yf\g ]d [gkl] ^abg Yd h]jag\g3 ]k [geg ka ]d hjg\m[lg hm\a]jY `YZdYj q d]k \ab]jY Y dgk
\]^]fkgj]k \]d [gkl] [gehd]lg2 ¿¸Hgj im† e] aehmlYk mfYk [Yj_Yk dYk ^abYk! [mYf\g dY ]e%
hj]kY dYk la]f] im] kghgjlYj af\]h]f\a]fl]e]fl] \] im] e] hjg\mr[Y g fg7À& =f ]kl] [Ykg
dYk ]pakl]f[aYk ^afYd]k \] hjg\m[lgk kgdg dd]nYf af[gjhgjY\gk dgk [gkl]k nYjaYZd]k&
 =d e†lg\g ABC (Activity Based Costing, modelo de costes basado en las actividades! fgk
af\a[Y im] dgk hjg\m[lgk fg [gfkme]f j][mjkgk$ kafg Y[lana\Y\]k$ q kgf ]klYk dYk im]$ Y km
n]r [gfkme]f dgk j][mjkgk$ ]k \][aj$ dgk [gkl]k& Hgj lYflg$ `YZj im] Yka_fYj dgk [gkl]k Y dgk
hjg\m[lgk Y ljYn†k \] dYk Y[lana\Y\]k f][]kYjaYk hYjY dY hjg\m[[af \] dgk eakegk&
HYjY mfY e]bgj [gehj]fkaf \] ]klgk e†lg\gk j]YdarYj]egk lj]k [Ykgk hj[la[gk&

Caso práctico 7 J]lm]jlY$ K&D&$ ]k mfY ]ehj]kY im] k] \]\a[Y Y dY hjg\m[[af q [ge]j[aYdarY[af \] mf
”fa[g hjg\m[lg \]fgeafY\g «Z», hYjY dg [mYd mladarY dY eYl]jaY hjaeY «X», bmflg [gf
Importante gljYk eYl]jaYk YmpadaYj]k&
9 dg dYj_g \]d [Ykg hj[la[g hjghm]k%
lg hg\jk n]j [eg YhYj][] dY \gZd] DY ]ehj]kY \]kYjjgddY km Y[lana\Y\ ]f dgk []fljgk ka_ma]fl]k2
[dYka^a[Y[af \] [gkl]k Y dY im] fgk
j]^]jaegk Yfl]jagje]fl]2 k]_”f km Sección Unidad de obra Actividad
Yka_fY[af Yd hjg\m[lg \aj][lgk ]
af\aj][lgk! q k]_”f km j]dY[af [gf ;gehjYk ;YbY eYl]jaYk hjaeYk [gehjY\Yk +&((( [YbYk
]d fan]d \] Y[lana\Y\ ^abgk q nYjaY% J][]h[af Dgl]k \] [YbYk j][aZa\gk )( dgl]k
Zd]k!& LjYfk^gjeY[af @gjYk' ljYZYbY\gj )&*(( `' ljYZYbY\gj
9hgqg ) @gjYk' ljYZYbY\gj ,(( `' ljYZYbY\gj
192 9hgqg * @gjYk' ljYZYbY\gj +(( `' ljYZYbY\gj

Dgk \Ylgk j]dYlangk Y dgk [gfkmegk \]d h]jag\g ^m]jgf dgk ka_ma]fl]k2

 K] `Yf [gfkmea\g )&((( `gjYk hgj ljYZYbY\gj ]f ]d hjg[]kg \] hjg\m[[af& =d hj][ag \]
dY `gjY hgj ljYZYbY\gj k] `Y ]klYZd][a\g ]f )- €&

 K] `Yf [gehjY\g )( dgl]k \] eYl]jaY hjaeY \] +(( [YbYk hgj dgl]$ Y mf hj][ag mfalYjag
hgj dgl] \] )&-(( €& Dgk _Yklgk \] ljYfkhgjl] `Yf Yk[]f\a\g Y -+( €&

 9\]ek$ k] `Yf [gehjY\g eYl]jaYk YmpadaYj]k hgj nYdgj \] )&,(( €& (Continúa)

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7Los costes logísticos

Caso práctico 7 (continuación)
DY nYjaY[af \] ]pakl]f[aYk \] dgk ]d]e]flgk afn]flYjaYZd]k k] em]kljY ]f dY lYZdY ka_ma]fl]2

Variación Producto Z Materia X Materias Recuerda
de existencias auxiliares
)+( mfa\Y\]k Y – =d e†lg\g >A>G \] nYdgjY[af \] dYk
=pakl]f[aYk afa[aYd]k /( €' mfa\Y\ 9 \]l]jeafYj *(( € ]pakl]f[aYk j]khgf\] Yd [jal]jag ¿hja%
hgj Direct-Cost, e]jY ]fljY\Y$ hjae]jY kYda\YÀ&
=pakl]f[aYk ^afYd]k -( € mfa\Y\! ,(( €

)(( mfa\Y\]k

K] mladarY ]d e†lg\g >A>G hYjY dY nYdgjY[af \] afn]flYjagk$ [gf dg im] ]d j]hYjlg \] dgk
[gkl]k af\aj][lgk nYjaYZd]k (GGFv) ]k ]d ka_ma]fl]2

Concepto Compras Recepción Apoyo 1 Apoyo 2 Transform. Distribución TOTAL (€)

EYl]jaYk YmpadaYj]k )( )( *( *( 1( ,( 7
Kmeafakljgk +( )( +( )( ,( )(( )&)(($((
;geZmklaZd] )( )( -( 1(($((
K]jna[agk ]pl]jagj]k -( *( +(($((
J]hYjY[agf]k -( /(($((
HmZda[a\Y\ .(($((

Dgk [gkl]k ^abgk k] \akljaZmq]f \]d ka_ma]fl] eg\g2 Costes fijos (€) Recuerda
;gkl] lglYd ;gkl]k ^abgk ;gkl]k
Sección *(($(( nYjaYZd]k af\aj][lgk ;gkl]k \a%
)&*(($(( j][lgk
;gehjYk +&((($((
J][]h[af 0(($(( Vocabulario
LjYfk^gjeY[af +&((($(( Claves de reparto: mfa\Y\]k \] e]%
\a\Y im] k] Ykg[aYf Yd [gkl] af\aj][%
N]flYk lg hYjY ^Y[adalYj km dg[YdarY[af ]f
9\eafakljY[af dgk \]hYjlYe]flgk&

DY k][[af \] Yhgqg ) `Y YhgjlY\g )(( `gjYk Y dY k][[af \] [gehjYk q +(( Y dY \] ljYfk% (Continúa)
^gjeY[af& DY k][[af \] Yhgqg * `Y YhgjlY\g lg\Yk kmk `gjYk Y dY k][[af \] ljYfk^gj% 193
eY[af& DY hjg\m[[af \]d h]jag\g \] ]klm\ag `Y ka\g \] ,(( hjg\m[lgk «Z». ;Y\Y hjg%
\m[lg j]ima]j] ]d [gfkmeg \] + [YbYk \] eYl]jaYk hjaeYk& DY k][[af \] ljYfk^gjeY[af
`Y ljYZYbY\g mf lglYd \] )&*(( `gjYk& =d hj][ag \] n]flY \]d hjg\m[lg «Z» `Y ka\g \]
)+(€& K] `Yf n]f\a\g ,-( hjg\m[lgk «Z».

;gf lg\Y ]klY af^gjeY[af$ k] fgk ha\] im] j]Yda[]egk dY Yka_fY[af \] dgk [gkl]k ZYbg
dgk [jal]jagk \]d [gkl] [gehd]lg q \]d [gkl] nYjaYZd]&

Solución

a) El enfoque del coste completo (Full-Cost)

=d hjae]j hYkg hYjY Yka_fYj dgk [gkl]k [gfkaklaj ]f [gfkljmaj mf [mY\jg [gf ]d j]hYjlg \]
dgk [gkl]k af\aj][lgk nYjaYZd]k&

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7 Los costes logísticos

Caso práctico 7 (continuación)

Mf \Ylg im] fg YhYj][] \aj][lYe]fl] ]f ]d ]fmf[aY\g ]k ]d [gfkmeg \] eYl]jaYk Ympa%
daYj]k& Dg gZl]f\j]egk e]\aYfl] dY ^jemdY2

;gfkmeg =pakl]f[aYk afa[aYd]k ;gehjYk =pakl]f[aYk ^afYd]k
*(( )&,(( ,(( )&*(( €

Af[dmaegk ]d j]kmdlY\g \]d [d[mdg Yfl]jagj ]f ]d [mY\jg \] j]hYjlg \] dgk [gkl]k af\aj][lgk
nYjaYZd]k2

Concepto Compras Recepción Apoyo 1 Apoyo 2 Transformación Distribución Total (€)
(€) (€) (€) (€) (€) (€)
EYl& YmpadaYj]k )&*(($((
Kmeafakljgk )*($(( ))($(( )0($(( **($(( )&(0($(( )*($(( )&)(($((
;geZmklaZd] 11($(( *)($(( 1($(( ,,($(( .(($(( 1(($((
K]jn& ]pl]jagj]k ++($(( +($(( ,-($(( /*($(( +(($((
J]hYjY[agf]k ),($(( /(($((
HmZda[a\Y\ 1($(( +-($(( /*($(( .(($((
;gkl] hjaeYjag ,0($(( ,&0(($((
9hgqg ) )-($(( *&+*($((
9hgqg * ,0($((! *10$-( ,&0(($((
;gkl] lglYd .1($(( *(($(( +1($(( ($(( ,0($((
1/$-( +1($((! ,&((0$-(

/0/$-( *(($(( ($((

=d j]hYjlg \] dYk k][[agf]k \] Yhgqg k] `Y j]YdarY\g ]f ^mf[af \]d f”e]jg \] `gjYk im]
ljYZYbYf hYjY ]d j]klg \] dYk k][[agf]k2

Importante Coste totales de las secciones

=d [mY\jg \] j]hYjlg \] [gkl]k af\a% Sección Costes fijos (€) Costes variables (€) Coste total de la sección
j][lgk \]d ]fmf[aY\g k] j]^a]j] Yd ;gehjYk *(($(( /0/$-( 10/$-(
[gkl] nYjaYZd]& ;geg ]klYegk \]% J][]h[af )&*(($(( *(($(( )&,(($((
k Y j jg d d Y f \ g ] d e g \ ] d g \ ] [ g k l ] LjYfk^gjeY[af +&((($(( ,&((0$-( /&((0$-(
[ g e h d ] l g$ ` Y Z j i m ] k m e Y j d ] ] d <akljaZm[af 0(($(( /*($(( )&-*($((
[gkl] ^abg [gjj]khgf\a]fl]& 9\eafakljY[af +&((($(( – +&((($((
LglYd]k 0&*(($(( -&/).$(( )+&1).$((

 Costes directos

Importante EYl]jaY hjaeY2

DYk ]pakl]f[aYk ^afYd]k \] hjg\m[lgk =pakl]f[aYk afa[aYd]k2 ($(( €
k] af[gjhgjYf Yd ZYdYf[] \] dY ]e%
hj]kY [gf dY hYjl] \] [gkl] ^abg q ;gehjYk& )( dgl]k Ù )&-(($(( €'dgl]2 )-&((($(( €
nYjaYZd] [gjj]khgf\a]fl]&
;gkl] \] dY k][[af \] [gehjYk2 10/$-( €

;gkl] \] dY k][[af \] j][]h[af2 )&,(($(( €

?Yklgk \] ljYfkhgjl]2 -+($(( €

Coste total de la materia prima: 17.917,50 €

Coste unitario por caja: 17.917,50 €/3.000 cajas 5,97 €/caja

EYfg \] gZjY \aj][lY2 (Continúa)

;gfkmeg \] `gjYk'ljYZYbY\gj hgj hjg\m[lg2
)&((( `gjYk',(( hjg\m[lgk 2,5 h/producto

194

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7Los costes logísticos

Caso práctico 7 (continuación) /&).,$((

Coste de producción de «Z» )-&((($((
/&((0$-(
;gfkmeg \] eYl]jaY hjaeY *1&)/*$-(
,(( hjg\m[lgk Ù +$(( € )&*(($(( Ù -$1/ € [Y\Y [YbY!
/*$1+ €'hjg\m[lg
EYfg \] gZjY \aj][lY 1&)(($((
)&((( `gjYk hgj ljYZYbY\gj Ù )-$(( €! *1&)/*$((
/&*1+$((
;gkl]k \] dY k][[af \] ljYfk^gjeY[af
*+&.0.$((
;gkl] \] ^YZja[Y[af

;gkl] mfalYjag \] hjg\m[[af *1&)/*$-( ' ,(( mfa\Y\]k!

=pakl]f[aYk afa[aYd]k \] hjg\m[lgk l]jeafY\gk )+( Ù /($(( €!

Hjg\m[lgk ]dYZgjY\gk ,(( Ù /*$1+ €!

=pakl]f[aYk ^afYd]k \] hjg\m[lgk l]jeafY\gk )(( Ù /*$1+ €!

;gkl] \] dY hjg\m[[af n]f\a\Y >A>G!
)+( Ù /($(( € 1&)(($(( €
*(( Ù /*$1+ ),&-0.$(( €

 Cuenta de resultados (Full-Cost)

Af_j]kgk hgj n]flYk -0&-(($((
;gkl] \] dY hjg\m[[af n]f\a\Y *+&.0.$((!

EYj_]f af\mkljaYd +,&0),$((
;gkl] \akljaZm[af )&-*($((!

EYj_]f [ge]j[aYd ++&*1,$1(
;gkl]k \] Y\eafakljY[af +&((($((!

J]kmdlY\g YfYdŠla[g +(&*1,$((

b) El enfoque del coste variable (Direct –Cost)

 Costes directos

EYl]jaYk hjaeYk2 Recuerda
Hgj ]d e†lg\g Direct-Cost kgdg k]
=pakl]f[aYk afa[aYd]k2 ($(( € Yka_fY ]d [gkl] nYjaYZd] Yd hjg\m[lg&
DY lglYda\Y\ \]d [gkl] ^abg k] j]klYj
;gehjYk )( dgl]k p )&-(( € )-&((($(( € ]f dY [m]flY \] j]kmdlY\gk3 hgj dg
lYflg$ dYk ]pakl]f[aYk ^afYd]k \] hjg%
?Yklgk \] ljYfkhgjl]2 -+($(( € \m[lgk k] af[gjhgjYf Yd ZYdYf[] kgdg
[gf dY hYjl] \] [gkl] nYjaYZd]&
;gkl]k \] dY k][[af \] [gehjYk2 /0/$-(€
(Continúa)
;gkl]k \] dY k][[af \] j][]h[af2 *(($(( € 195

Coste total de materias primas: 16.517,50 €

;gkl] mfalYjag hgj [YbY2 ).&-)/$-( €'+&((( [YbYk -$-( €' [YbY

;gkl] lglYd ,(( hjg\m[lgk Ù + [YbYk'hjg\m[lg Ù -$-( €'[YbY .&.(( € [gfkmeg \]

eYl]jaY hjaeY!

EYfg \] gZjY \aj][lY2 15.000,00 €

;gfkmeg \] `gjYk'ljYZYbY\gj hgj hjg\m[lg2
)&((( `gjYk',(( hjg\m[lgk *$- `'hjg\m[lg
Coste total 400 productos · 2,5 h/producto · 15,00 €/hora

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7 Los costes logísticos

Caso práctico 7 (continuación) Coste de producción de «Z» .&.(($((
)-&((($((
Claves y consejos ;gfkmeg \] eYl]jaY hjaeY ,&((0$-(
GZk]jnY [eg dgk [gkl]k ^abgk k] EYfg \] gZjY \aj][lY )1&((0$-(
j]klYf ]f km lglYda\Y\ Yd eYj_]f ;gkl]k \] dY k][[af \] ljYfk^gjeY[af ,)$-* €'hjg\m[lg
[ge]j[aYd& ;gkl] lglYd \] hjg\m[[af .&-(($((
)1&((0$-(
;gkl] mfalYjag \] hjg\m[[af )1&((0$-',(( mfa\Y\]k!
,&/-($((
=pakl]f[aYk afa[aYd]k \] hjg\m[lgk l]jeafY\gk )+( Ù -($(( €!
**&)0)$.(
Hjg\m[lgk ]dYZgjY\gk ,(( Ù ,/$-*!

=pakl]f[aYk ^afYd]k \] hjg\m[lgk l]jeafY\gk )(( Ù ,/$-* €!

;gkl] \] dY hjg\m[[af n]f\a\Y
)+( Ù -($(( .&-(($(( €
++( Ù ,/$-* )-&.0)$.( €

 Cuenta de resultados (Direct-Cost)

Af_j]kgk hgj n]flY -0&-(($((
[gkl] \] dY hjg\m[[af n]f\a\Y nYjaYZd] **&)0)$.(!

EYj_]f af\mkljaYd nYjaYZd] +.&+)0$,(
;gkl] \] \akljaZm[af /*($((!

EYj_]f [ge]j[aYd +-&-10$,(
[gkl]k ^abgk 0&*(($((!

J]kmdlY\g YfYdŠla[g */&+10$,(

=k aehgjlYfl] gZk]jnYj [eg ]d j]kmdlY\g hgj Full-Cost ]k kmh]jagj Yd gZl]fa\g hgj Di-
rect-Cost. =klg k] \]Z] Y im] dYk ]pakl]f[aYk \] hjg\m[lgk l]jeafY\gk )(( hjg\m[lgk Z),
hgj ]d e†lg\g \] Full-Cost k] im]\Yf nYdgjY\gk hgj dY kmeY \] dgk [gkl] ^abgk q nYjaYZd]k$
ea]fljYk im] hgj Direct-Cost, Yd eYj_]f [ge]j[aYd k] d] `Y j]klY\g dY lglYda\Y\ \]d [gkl]
^abg$ af[dma\g ]d \] dYk ]pakl]f[aYk ^afYd]k \] hjg\m[lgk Z.

Caso práctico 8

DYk ;meZj]k$ K&9&$ \]kYjjgddY mf hjg[]kg hjg\m[lang im] \Y dm_Yj Y mf hjg\m[lg «Z», j]imaja]f\g dY hjg\m[[af \]d eakeg
dYk eYl]jaYk hjaeYk «A» q «B». Dgk \]hYjlYe]flgk ]f im] ]kl \ana\a\Y dY ]ehj]kY kgf2 [gehjYk$ ^YZja[Y[af q \akljaZm[af&

Dgk egnaea]flgk \] eYl]jaYk hjaeYk `Yf ka\g dgk im] k] hm]\]f gZk]jnYj ]f ]d ka_ma]fl] [mY\jg%j]kme]f2

Materias Existencias iniciales Compras Consumos Criterio de
primas valoración
Unidades Precio (€) Uds. físicas Precio (€) Unidades
«A» -(( )&((($(( )&,(( >A>G
«B» )&((( 1-($(( ,*- .(($(( /-(
(Continúa)
,(( -(($((

DYk [gehjYk k] j]YdarYjgf ]f km lglYda\Y\ Yd hjaf[ahag \]d ]b]j[a[ag&

196

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7Los costes logísticos

Caso práctico 8 (continuación)

Dgk [gkl]k \] dY k][[af \] [gehjYk k] aehmlYf ]d .( Y dY eYl]jaY hjaeY «A», q ]d j]klg Y dY «B».

<] dY [m]flY \] h†j\a\Yk q _YfYf[aYk \] dY ]ehj]kY [gjj]khgf\a]fl] Y ]k] eakeg YŽg k] hm]\]f ]pljY]j dYk ka_ma]fl]k
[Yj_Yk j]dY[agfY\Yk [gf ]d h]jkgfYd \] dY ]ehj]kY2

.,(! Km]d\gk q kYdYjagk ,&(((&((($(( €

.,*! K]_mja\Y\ Kg[aYd Y [Yj_g \] dY ]ehj]kY /-(&((($(( €

.,1! Gljgk _Yklgk kg[aYd]k )-(&((($(( €

9\]ek$ k] kYZ] im] dY K]_mja\Y\ Kg[aYd Y [Yj_g \] dgk ljYZYbY\gj]k Yk[a]f\] Y /*&((( €$ q im] dY j]l]f[af Y [m]flY \]d
AJH> `Y ka\g \] )((&((( €& DY [m]flY .,1& Gljgk _Yklgk kg[aYd]k [gjj]khgf\] Yd k]jna[ag \] ljYfkhgjl] \]d h]jkgfYd&

=d .- \] dgk _Yklgk \] h]jkgfYd ]kl naf[mdY\g \aj][lYe]fl] [gf dY ^YZja[Y[af \]d hjg\m[lg «X».

LYeZa†f k] [gfg[]f dgk ka_ma]fl]k \Ylgk2

Aehm]klgk2 ,(&((($(( €
HmZda[a\Y\2 .(&((($(( €
Kmeafakljgk2 ))-&((($(( €
;gemfa[Y[agf]k2 )*(&((($(( €
9egjlarY[af \]d afegnadarY\g eYl]jaYd2 -((&((($(( €
9egjlarY[af \]d afegnadarY\g afeYl]jaYd2 )*-&((($(( €

DY \akljaZm[af \] dgk [gkl]k af\aj][lgk ]flj] dYk k][[agf]k k] j]YdarY \] Y[m]j\g [gf dYk ka_ma]fl]k [dYn]k \] j]hYjlg2

Concepto Compras Secciones Distribución

EYfg \] gZjY af\aj][lY – Fabricación +(
LjaZmlgk – –
HmZda[a\Y\ – /(
Kmeafakljgk )( )(( )((
;gemfa[Y[agf]k )( –
9egjlarY[af \]d afegnadarY\g eYl]jaYd )( –
9egjlarY[af \]d afegnadarY\g afeYl]jaYd *( 1( 0(
)( )(
0( *(
.(

=d j]kme]f \] dYk ]pakl]f[aYk \] hjg\m[lgk «Z» ]k2

Existencias 1 de enero 31 de diciembre

Hjg\m[lgk ]f [mjkg *((&((($(( –
Hjg\m[lgk l]jeafY\gk -((&((($(( -((&((($((

=d aehgjl] ^Y[lmjY\g ]f n]flYk Yk[]f\a Y )*&(((&((( € AN9 \]d *) af[dma\g!$ Ymfim] hgkl]jagje]fl] k] [gf[]\a]jgf
\]k[m]flgk [ge]j[aYd]k hgj mf + &

Dgk [gkl]k \] Y\eafakljY[af Yk[a]f\]f Y *((&((( €&

K] fgk ha\] hj]k]flYj dY [m]flY \] j]kmdlY\gk \]d ]b]j[a[ag hgj ]d e†lg\g \]d [gkl] [gehd]lg (Full-Cost).

(Continúa)

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7 Los costes logísticos

Caso práctico 8 (continuación)
Solución
 Consumo de materias primas

Entradas Salidas Stock

Uds. Precio Valor Uds. Precio Valor Uds. Precio Valor
)&((( )&(((
1-($(( 1-(&((($(( )&((( )&((( 1-($(( 1-(&((($((
,(( -((
-(( )&((($(( -((&((($(( )(( 1-($(( )&,-(&((($((
,(( )&((($((
A +-( ,((
,((
1-($(( 1-(&((($(( ,*- )&((($(( )((&((($((
)&((($(( ,((&((($(( /-
1.350.000,00

,(( -(($(( *((&((($(( -(($(( *((&((($((

,*- .(($(( *--&((($(( -(($(( ,--&((($((
.(($(( ,-&((($((
B
.(($((
-(($(( *((&((($((
.(($(( *)(&((($((
410.000,00

;gfkmeg \] eYl]jaY hjaeY «X» )&+-(&((( €
;gfkmeg \] eYl]jaY hjaeY «Y» ,)(&((( €

 Coste de la mano de obra directa

Dgk [gkl]k \] dY eYfg \] gZjY \aj][lY ]klf ^gjeY\gk hgj ]d .- \] dgk [gkl]k \] h]jkgfYd ek dY hYjla\Y \] ¿gljgk
_Yklgk kg[aYd]kÀ2

,&/-(&((( Ù ($.-! )-(&((( +&(0/&-(( )-(&((( +&*+/&-(( €

 Costes indirectos

Concepto Compras Secciones Distribución Total

EYfg \] gZjY af\aj][lY – Fabricación ,10&/-($(( )&..*&-(($((
LjaZmlgk – – ,(&((($((
HmZda[a\Y\ – )&).+&/-($(( .(&((($((
Kmeafakljgk ))&-(($(( ,(&((($(( .(&((($(( ))-&((($((
;gemfa[Y[agf]k )*&((($(( – )*(&((($((
9egjlarY[af \]d afegnadarY\g eYl]jaYd -(&((($(( – -((&((($((
9egjlarY[af \]d afegnadarY\g afeYl]jaYd *-&((($(( )(+&-(($(( 1.&((($(( )*-&((($((
)*&((($(( -(&((($((
TOTAL 10&-(($(( ,((&((($(( *-&((($(( *&.**&-(($((
/-&((($((
/*1&/-($((
)&/1,&*-($((

=d [gkl] lglYd \] dY eYfg \] gZjY ]kl [Yd[mdY\g [geg ]d +- \] ,&/-(&(((& (Continúa)

198

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7Los costes logísticos

Caso práctico 8 (continuación)

 Cálculo de coste de la producción vendida

;gfkmeg EYl& hjaeY «A» )&+-(&((($(( .( kgZj] 10&-(($((! )&,(1&)(($((

;gfkmeg EYl& hjaeY «B» ,)(&((($(( ,( kgZj] 10&-(($((! ,,1&,(($((

EYfg \] gZjY \aj][lY +&*+/&-(($((

;gkl]k af\aj][lgk k][[af \] ^YZja[Y[af! )&/1,&*-($((

Coste total de fabricación 6.890.250,00

=pakl]f[aYk afa[aYd]k \] hjg\m[lgk ]f [mjkg *((&((($((

! =pakl]f[aYk ^afYd]k \] hjg\m[lgk ]f [mjkg ($((

Coste de la producción terminada 7.090.250,00

=pakl]f[aYk afa[aYd]k \] hjg\m[lgk l]jeafY\gk -((&((($((

! =pakl]f[aYk ^afYd]k \] hjg\m[lgk l]jeafY\gk -((&((($((

Coste de la producción vendida 7.090.250,00

 Cuenta de resultados analítica

=f ]d ]fmf[aY\g k] af\a[Y im] ]d AN9 nY af[dma\g ]f dYk n]flYk$ hgj dg im] dg hjae]jg im] \]Z]egk `Y[]j ]k [Yd[mdYj ]d
aehgjl] kaf AN92

)*&(((&((($((')$*) 1&1)/&+--$+/ €

9 \a[`Yk n]flYk k] d]k glgj_Yjgf hgkl]jagje]fl] mf \]k[m]flg [ge]j[aYd \]d + $ [gf dg im] dYk ventas netas Yk[]f\]%
jf Y2

1&1)/&+--$+/ Ù ($1/ 9.619.834,71 €

N]flYk f]lYk 1&.)1&0+,$/)
! ;gkl] \] dY hjg\m[[af n]f\a\Y /&(1(&*-($((
2.529.134,71
Margen industrial
! ;gkl]k \] \akljaZm[af /*1&/-($((
EYj_]f [ge]j[aYd )&/11&+0,$/)
! ;gkl]k \] Y\eafakljY[af
*((&((($((
Resultado analítico 1.599.384,71

Actividades 199

6. DY ]ehj]kY LjglYemf\g$ K&J&;&$ hjg\m[] q [ge]j[aYdarY ]d kgeZj]jg ¿HYbYj]jgÀ [geg
[gehd]e]flg hYjY ]p[mjkagf]k hgj ]d [Yehg& DY eYl]jaY hjaeY ]k dY hYbY$ q dgk \Ylgk
j]dYlangk hYjY ]kl] h]jag\g kgf2
EYl]jaYk hjaeYk2
 =pakl]f[aYk afa[aYd]k2 *&((( c_ Y + €'c_
 ;gehjY2 ,&((( c_ Y + €'c_
 ;gfkmeg2 -&((( c_
Hjg\m[[af2 k] ^YZja[Yf -&((( kgeZj]jgk&
N]flYk2 k] n]f\] lg\Y dY hjg\m[[af Y mf hj][ag \] )* € hgj kgeZj]jg&
Dgk [gkl]k af\aj][lgk \] ^YZja[Y[af Yk[a]f\]f Y )&*(( €$ q ]d [gfkmeg \] eYfg \]
gZjY Y ,&((( €&
K] ha\]2
a) ;Yd[mdYj ]d [gkl] \] hjg\m[[af \]d kgeZj]jg hgj ]d e†lg\g \]d [gkl] [gehd]lg&
b) ;Yd[mdYj dY [m]flY \] j]kmdlY\gk \] dY ]ehj]kY&

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