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Cafe Vacacional 2015 Corregido
Cafe Vacacional 2015 Corregido
A
HOJA TECNICA DEL COSTO
PERIODO 2007
CIFRAS EXPRESADAS EN QUETZALES
PLANTACIONES FIJAS
CONCEPTO
INSUMOS
Abono
Semilla
Fertilizante
Total Insumos
MOD
Salarios
GASTOS INDIRECTOS
Sueldos
Seguros
Gasolina
Energia electrica
Honorarios Agronomo
Canastos de Mimbre
Empaques
Depreciaciones
Costo Acumulado Tomate
Total Gastos Indirectos
Costo Total
PRODUCCION
qq Producidos
Costo por qq
800qq
100.00
100,000.00
100,000.00
100,000.00
100,000.00
20,000.00
100,000.00
4,000.00
100,000.00
NARANJA "A"
NARANJA EN
PROCESO "B"
P. ESTACIONALES
JOCOTE
MARAON
CAF
TOMATE MANZANO
ADMON
10,000.00
0.00
20,000.00
30,000.00
10,000.00
0.00
20,000.00
30,000.00
10,000.00
0.00
20,000.00
30,000.00
10,000.00
0.00
20,000.00
30,000.00
10,000.00
75,000.00
20,000.00
105,000.00
80,000.00
80,000.00
80,000.00
80,000.00
80,000.00
15,000.00
11,666.67
17,500.00
3,600.00
20,000.00
750.00
18,750.00
40,500.00
15,000.00
0.00
15,000.00
3,600.00
20,000.00
15,000.00
11,666.67
17,500.00
3,600.00
20,000.00
750.00
18,750.00
40,500.00
15,000.00
35,000.00
17,500.00
3,600.00
20,000.00
1,500.00
37,500.00
95,500.00
127,766.67
225,600.00
20,000.00
0.00
2,500.00
3,600.00
20,000.00
1,000.00
25,000.00
33,000.00
80,000.00
185,100.00
58,000.00
237,766.67 335,600.00
370,100.00
58,000.00
38,500.00
800,000.00
127,766.67
92,100.00
237,766.67
202,100.00
30,000.00
30,000.00
60,000.00
40,000.00
7.93
7.93
5.59
9.25
0.00
0.00
20,000.00
0.00
30,000.00
2,000.00
0.00
0.00
0.00
6,000.00
INVENTARIO
30,000.00
25,000.00
CAJA Y BANCOS
80,000.00
100,000.00
100,000.00
1,204,000.00
400,000.00
100,000.00
100,000.00
100,000.00
20,000.00
100,000.00
4,000.00
100,000.00
58,333.34
-41,666.66
400,000.00
280,000.00
524,000.00
1,441,333.34
2,882,666.68
ANEXO 1
GASOLINA
100,000.OO
CONCEPTO
VALOR
Equipo Agricola
Camion
Admon
TOTAL DEPRECIACIONES
50,000.00
25,000.00
25,000.00
NARANJA "A"
50%
25%
25%
12,500.00
5,000.00
17,500.00
ANEXO 2
PRODUCCION
PLANTACIONES FIJAS
CONCEPTO
CAF
Manzana
qq
Plantacion Lima
200.00
300.00
60,000.00
100,000.00
100,000.00
4,000.00
4,000.00
160,000.00
60,000.00
160,000.00
30,000.00
160,000.00
60,000.00
160,000.00
30,000.00
NARANJA "A"
NARANJA EN
PROCESO "B"
100.00
###
30,000.00
100,000.00
37,500.00
100,000.00
18,750.00
4,000.00
1,500.00
4,000.00
750.00
ANEXO 3
DEPRECIACIONES
CONCEPTO
Plantacion
Plantacion
Plantacion
Plantacion
caf
Naranja "A"
Naranja "B"
Jocote de Maraon
VALOR
500,000.00
200,000.00
200,000.00
200,000.00
CAF
15%
15%
15%
15%
75,000.00
100,000.00
50,000.00
100,000.00
50,000.00
100,000.00
70,000.00
15%
20%
20%
20%
20%
20%
10,000.00
4,000.00
2,500.00
4,000.00
95,500.00
PLANTACIONES FIJAS
NARANJA EN
PROCESO "B"
P. ESTACIONALES
JOCOTE MARAON
CAF
TOMATE
MANZANO
12,500.00
2,500.00
12,500.00
5,000.00
12,500.00
###
2,500.00
15,000.00
17,500.00
17,500.00
2,500.00
ES FIJAS
P. ESTACIONALES
JOCOTE MARAON
100.00
300.00
30,000.00
TOMATE MANZANO
200.00
200.00
40,000.00
160,000.00
30,000.00
18,750.00
160,000.00
40,000.00
25,000.00
160,000.00
30,000.00
750.00
160,000.00
40,000.00
1,000.00
160,000.00
PLANTACIONES FIJAS
NARANJA "A"
NARANJA EN
PROCESO "B"
P. ESTACIONALES
JOCOTE
MARAON
30,000.00
30,000.00
30,000.00
TOMATE
MANZANO
15,000.00
4,000.00
2,500.00
4,000.00
4,000.00
2,500.00
2,000.00
4,000.00
2,500.00
4,000.00
40,500.00
38,500.00
40,500.00
254,000.00
2,000.00
2,000.00
14,000.00
33,000.00
ADMON
12500
6250
5000
5,000.00
25,000.00
30,000.00
ADMON
75,000.00
30,000.00
30,000.00
30,000.00
30,000.00
2,000.00
4,000.00
6,000.00
15,000.00
10,000.00
20,000.00
10,000.00
20,000.00
14,000.00
20,000.00 16,000.00
10,000.00
20,000.00 12,000.00
P#1
1/1/2007
Plantacin de Caf
Plantacion Naranja "A" en Proceso
Plantacion Naranja "B" en Proceso
Despulpadora de Caf
Equipos para pozo de agua
Equipo Agricola
Cosecha de Caf
Pantacion de Jocote Maraon en Proceso
Vehiculos
Caja y Bancos
Equipo Para Clasificacion de Tomate
Plantacion de Tomate Manzano Acumulado 2006
Inventario de Empaques
Gastos Acumulados de Tomate Manzano 2006
Cuentas por pagar
R/ Reapertura
P#2
7/1/2007
Caja Y Bancos
Anticipo sobre Cosecha
R/ Anticipo Recibido
P#3
12/31/2007
Costo de Produccin Naranja "A"
Insumos
MO
Gastos Indirectos
Costo de Produccin Naranja "B"
Insumos
MO
Gastos Indirectos
COSTO Jocote de Maraon
Insumos
MO
Gastos Indirectos
COSTO de Caf
Insumos
MO
Gastos Indirectos
COSTO Tomate Manzano
Insumos
MO
Gastos Indirectos
30,000.00
80,000.00
127,766.67
30,000.00
80,000.00
92,100.00
30,000.00
80,000.00
127,766.67
30,000.00
80,000.00
225,600.00
105,000.00
80,000.00
185,100.00
P#5
P#6
12/31/2007
Inventario Producto Terminado
Naranaja "A"
Jocote de Maraon
Caf
Tomate Manzano
Costo de Produccin
Costo Naranaja "A"
Costo Jocote de Maraon
Costo Caf
Costo Tomate Manzano
R/ Traslado de Costo de Produccin a Inventarios
12/31/2007
Caja Y Bancos
Anticipo sobre Cosecha
VENTAS
Naranaja "A"
Naranja"B"
Jocote de Maraon
Caf
Tomate Manzano
TOTAL
12/31/2007
25,000.00
30,000.00
75,000.00
30,000.00
30,000.00
30,000.00
15,000.00
10,000.00
20,000.00
10,000.00
20,000.00
14,000.00
237,766.67
237,766.67
335,600.00
370,100.00
237,766.67
237,766.67
335,600.00
370,100.00
475,533.34
404,200.00
475,533.34
1,000,000.00
160,000.00
COSTO DE VENTAS
COSTO DE VENTAS
INVENTARIO
Naranaja "A"
Jocote de Maraon
Caf
Tomate Manzano
TOTAL
213,990.00
213,990.00
302,040.00
333,090.00
500,000.00
200,000.00
200,000.00
50,000.00
100,000.00
50,000.00
50,000.00
200,000.00
100,000.00
990,000.00
70,000.00
100,000.00
100,000.00
80,000.00
###
2,790,000.00
###
200,000.00
200,000.00
237,766.67
202,100.00
237,766.67
335,600.00
370,100.00
200,000.00
200,000.00
55,000.00
58,000.00
254,000.00
41,666.67
###
80,000.00
1,204,000.00
###
1,181,233.34
1,181,233.34
###
###
2,415,266.68
100,000.00
2,515,266.68
###
###
0.00
1,063,110.01
1,063,110.01
###
###
apertura
anticipo
costo de produccion
2,515,266.68
1,063,110.01
1,452,156.67
69,900.00
1,382,256.67