A B C D E F G H I J K L M

1 Pareto Diagram Ceramics

2
3 Type of Defect Freq. Rel. Freq. Cum. Freq.
4 Scratches 83 0.4109 0.4109
5 Chips 76 0.3762 0.7871
6 Cracks 25 0.1238 0.9109
7 Uneven Surface 9 0.0446 0.9554
8 Rough Surface 6 0.0297 0.9851
9 Other 3 0.0149 1.0000
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24 Total 202
 Concept Stage A Unit cost StageB Unit cost
($/Kg) ($/Kg)
(M$) (M$)
MAC (Ton) 350 600
Production volumen 306 416
current (Ton) Concept
(Fixed cost)
A
fixed Salary 518 1.69 449 1.08 Salary
variable Packing 337 1.10 445 1.07 -
OperationMaterial 305 1.00 76.5 0.18 OperationM
fixed aterial
fixed Insurance 23.5 0.08 126.2 0.30 Insurance
Raw material 3,010 9.84 3966 9.53
variable -
fixed Depreciation 82 0.27 597 1.44 Depreciation
Equipment leasing 23.5 0.08 56.6 0.14 Equipment
fixed leasing
variable Labor 785 2.57 578 1.39 -
variable Training 0 0.00 10 0.02 -
Research & 0 0.00 35 0.08
devlopment expenses Research &
devlopment
fixed expenses
variable Energy cost 372 1.22 420 1.01 -
Maintenance 425 1.39 106 0.25
variable -
Total cost 5881.00 19.22 6865.30 16.50
Unit total cost 19.22 16.50
C u m . R el. F re q .

Cum. Rel. Freq.

2 1.0000
Fixed cost 0.8000 12 Variable cost
1.5
0.6000
R e l. F req .

1
0.4000 10
Rel. Freq.

0.5
R es e ar c h & d ev lop m en t ex pe n s e s

0.2000
8
O p er a tion M a te ria l

E qu ipm en t le as ing

0 0.0000
D ep r ec iatio n

In s ur an c e
S a lar y

6
-

4
2
0
Raw material

Maintenance

Energy cost

Packing

Training
Labor

Concept Freq. Rel. Freq. Cum. Freq. Concept Freq.

Salary 1.6928104575 0.5441 0.5441 Raw material 9.83660131
ationMaterial 0.9967320261 0.3204 0.8645 Labor 2.56535948
 Depreciation 0.2679738562 0.0861 0.9506 Maintenance 1.38888889
ment leasing 0.0767973856 0.0247 0.9753 Energy cost 1.21568627
Insurance 0.0767973856 0.0247 1.0000 Packing 1.10130719
- 0 0.0000 1.0000 Training 0
ent expenses 0 0.0000 1.0000 - 0

Total 3.1111111111 Total 16.1078431

 Stage "A" Stage "B"
fixed variable fixed variable

Unit Unit Unit Unit

cost cost Concept Concept cost F cost
FA VA (Variable (Fixed cost) B VB
Qty Qty cost) A B Qty Qty
518 1.69 0.00 0 - Salary 449 1.08 0.00 0
0 0.00 1.10 337 Packing - 0 0.00 1.07 445
OperationM
305 1.00 0.00 0 - aterial 0 0.18 0.00 0
23.5 0.08 0.00 0 - Insurance 0 0.30 0.00 0
Raw
0 0.00 9.84 3010 material - 0 0.00 9.53 3966
82 0.27 0.00 0 - Depreciation 0 1.44 0.00 0
Equipment
23.5 0.08 0.00 0 - leasing 0 0.14 0.00 0
0 0.00 2.57 785 Labor - 0 0.00 1.39 578
0 0.00 0.00 0 Training - 0 0.00 0.02 10

Research &
devlopment
0 0.00 0.00 0 - expenses 0 0.08 0.00 0
0 0.00 1.22 372 Energy cost - 0 0.00 1.01 420
Maintenanc
0 0.00 1.39 425 e - 0 0.00 0.25 106
952 4929 449 5525
C u m . R el. F req .

0.6 1.0000
1.0000 Fixed & Variable cost 0.9000
Variable cost 0.5
0.4
0.8000
0.7000
0.9000 0.6000
R el. F req .

0.3 0.5000
0.8000 0.2 0.4000
R es e ar c h & d e v lop m e nt e x pe ns e s 0.3000
0.7000 0.1 0.2000
0.1000
O pe r a tio nM a te r ia l

E q uip m e nt lea s in g

0.6000 0 0.0000
R a w m ater ia l

E n e r gy c o s t
M ain te n an c e

D e pr e c ia tio n

In s ur a n c e
P a c k in g

Tr ain in g
L a bo r

S a lar y

0.5000
0.4000
0.3000
0.2000
0.1000
0.0000
Maintenance

Energy cost

Packing

Training

Rel. Freq. Cum. Freq. Concept Freq. Rel. Freq.

0.6107 0.6107 Raw material 0.51181772 0.5118
0.1593 0.7699 Labor 0.1334807 0.1335
0.0862 0.8562 Salary 0.08808026 0.0881
0.0755 0.9316 Maintenance 0.07226662 0.0723
0.0684 1.0000 Energy cost 0.06325455 0.0633
0.0000 1.0000 Packing 0.05730318 0.0573
0.0000 1.0000 OperationMaterial 0.05186193 0.0519
Depreciation 0.01394321 0.0139
Insurance 0.00399592 0.0040
Equipment leasing 0.00399592 0.0040
Training 0 0.0000
Research & devlopment expenses 0 0.0000

Total 1
 Concept
(Variable
cost) B fixed & variable cost
- Suma de %
Packing Production volumen current (Ton) Total

- Raw material 0.51

- Labor 0.13
Raw
material Salary 0.09
- Maintenance 0.07

- Energy cost 0.06

Labor Packing 0.06
Training OperationMaterial 0.05

- Depreciation 0.01
Energy cost Insurance 0.00
Maintenanc
e Equipment leasing 0.00
Training 0.00
Research & devlopment expenses 0.00
Total general 1

1.0000
ble cost 0.9000
0.8000
0.7000
0.6000
0.5000
0.4000
0.3000
R es e ar c h & d e v lop m e nt e x pe ns e s

0.2000
0.1000
E q uip m e nt lea s in g

0.0000
In s ur a n c e

Tr ain in g

Cum. Freq.
0.5118
0.6453
0.7334
0.8056
0.8689
0.9262
0.9781
0.9920
0.9960
1.0000
1.0000
1.0000
Fixed Cost Variable Cost
Suma de Unit cost F A Suma de Unit cost V A
Concept (Fixed cost) A Total Concept (Variable cost) A

Salary 1.69 Raw material

OperationMaterial 1.00 Labor

Depreciation 0.27 Maintenance

Equipment leasing 0.08 Energy cost

Insurance 0.08 Packing

- 0.00 Training
Research & devlopment expenses 0.00 -

Total general 3.11 Total general

Total

9.84
2.57

1.39
1.22

1.10
0.00
0.00

16.11
 Concept Stage A Unit cost StageB Unit cost
($/Kg) ($/Kg)
(M$) (M$)
MAC (Ton) 350 600
Production volumen 306 416
current (Ton) Concept
(Fixed cost)
A
fixed Salary 518 1.69 449 1.08 Salary
variable Packing 337 1.10 445 1.07 -
OperationMaterial 305 1.00 76.5 0.18 OperationM
fixed aterial
fixed Insurance 23.5 0.08 126.2 0.30 Insurance
Raw material 3,010 9.84 3966 9.53
variable -
fixed Depreciation 82 0.27 597 1.44 Depreciation
Equipment leasing 23.5 0.08 56.6 0.14 Equipment
fixed leasing
variable Labor 785 2.57 578 1.39 -
variable Training 0 0.00 10 0.02 -
Research & 0 0.00 35 0.08
devlopment expenses Research &
devlopment
fixed expenses
variable Energy cost 372 1.22 420 1.01 -
Maintenance 425 1.39 106 0.25
variable -
Total cost 5881.00 19.22 6865.30 16.50
Unit total cost 19.22 16.50
C u m . R el. F re q .

Cum. Rel. Freq.

1.60 1.00
1.40 Fixed cost B 0.90 12.00
1.20 0.80
0.70 Variable cost
1.00 0.60
R e l. F req .

0.80 0.50
0.40 10.00
0.60
Rel. Freq.

0.40 0.30
R es e ar c h & d ev lop m en t ex pe n s e s

0.20
0.20 0.10 8.00
O pe ra tion M a te r ial

E q u ip m en t lea s in g

0.00 0.00
D ep r ec iatio n

In s ur a nc e
S ala ry

6.00
-

4.00
2.00
0.00
Raw material

Energy cost

Maintenance
Packing

Training
Labor

Concept Freq. Rel. Freq. Cum. Freq. Concept Freq.

Depreciation 1.44 0.45 0.45 Raw material 9.53
Salary 1.08 0.33 0.78 Labor 1.39
 Insurance 0.30 0.09 0.87 Packing 1.07
ationMaterial 0.18 0.06 0.93 Energy cost 1.01
ment leasing 0.14 0.04 0.97 Maintenance 0.25
ent expenses 0.08 0.03 1.00 Training 0.02
- 0.00 0.00 1.00 - 0.00

Total 3.22 Total 13.28

 Stage "A" Stage "B"
fixed variable fixed variable

Unit Unit Unit Unit

cost cost Concept Concept cost F cost
FA VA (Variable (Fixed cost) B VB
Qty Qty cost) A B Qty Qty
518 1.69 0.00 0 - Salary 449 1.08 0.00 0
0 0.00 1.10 337 Packing - 0 0.00 1.07 445
OperationM
305 1.00 0.00 0 - aterial 76.5 0.18 0.00 0
23.5 0.08 0.00 0 - Insurance 126.2 0.30 0.00 0
Raw
0 0.00 9.84 3010 material - 0 0.00 9.53 3966
82 0.27 0.00 0 - Depreciation 597 1.44 0.00 0
Equipment
23.5 0.08 0.00 0 - leasing 56.6 0.14 0.00 0
0 0.00 2.57 785 Labor - 0 0.00 1.39 578
0 0.00 0.00 0 Training - 0 0.00 0.02 10

Research &
devlopment
0 0.00 0.00 0 - expenses 35 0.08 0.00 0
0 0.00 1.22 372 Energy cost - 0 0.00 1.01 420
Maintenanc
0 0.00 1.39 425 e - 0 0.00 0.25 106
952 4929 1340.3 5525
C u m . R el. F req .

0.6 1.0000
1.00 Fixed & Variable cost 0.9000
Variable cost 0.5
0.4
0.8000
0.7000
0.90 0.6000
R el. F req .

0.3 0.5000
0.80 0.2 0.4000
0.3000
R es e ar c h & d e v lop m e nt e x pe ns e s
0.70 0.1 0.2000
0.1000
O pe r a tio nM a te r ia l

E q uip m e nt lea s in g

0.60 0 0.0000
R a w m ater ia l

E n e r gy c o s t
M ain te n an c e

D e pr e c ia tio n

In s ur a n c e
P a c k in g

Tr ain in g
L a bo r

S a lar y

0.50
0.40
0.30
0.20
0.10
0.00
Energy cost

Maintenance
Packing

Training
Labor

Rel. Freq. Cum. Freq. Concept Freq. Rel. Freq.

0.72 0.72 Depreciation 0.09 0.09
0.10 0.82 Energy cost 0.06 0.06
0.08 0.90 Equipment leasing 0.01 0.01
0.08 0.98 Insurance 0.02 0.02
0.02 1.00 Labor 0.08 0.08
0.00 1.00 Maintenance 0.02 0.02
0.00 1.00 OperationMaterial 0.01 0.01
Packing 0.06 0.06
Raw material 0.58 0.58
ch & devlopment expenses 0.01 0.01
Salary 0.07 0.07
Training 0.00 0.00

Total 1.00
 Concept
(Variable
cost) B fixed & variable cost
- Suma de %2
Packing Production volumen current (Ton) Total

- Depreciation 0.09
- Energy cost 0.06
Raw
material Equipment leasing 0.01
- Insurance 0.02

- Labor 0.08
Labor Maintenance 0.02
Training OperationMaterial 0.01

- Packing 0.06
Energy cost Raw material 0.58
Maintenanc
e Research & devlopment expenses 0.01
Salary 0.07
Training 0.00
Total general 1

1.0000
ble cost 0.9000
0.8000
0.7000
0.6000
0.5000
0.4000
0.3000
R es e ar c h & d e v lop m e nt e x pe ns e s

0.2000
0.1000
E q uip m e nt lea s in g

0.0000
In s ur a n c e

Tr ain in g

Cum. Freq.
0.09
0.15
0.16
0.17
0.26
0.27
0.29
0.35
0.93
0.93
1.00
1.00
Fixed Cost Variable Cost
Suma de Unit cost F B Suma de Unit cost V B
Concept (Fixed cost) B Total Concept (Variable cost) B Total

Depreciation 1.44 Raw material 9.53

Salary 1.08 Labor 1.39

Insurance 0.30 Packing 1.07

OperationMaterial 0.18 Energy cost 1.01

Equipment leasing 0.14 Maintenance 0.25

Research & devlopment expenses 0.08 Training 0.02
- 0.00 - 0.00

Total general 3.22 Total general 13.28