CANT.

DE BOTELLAS DE YOGURT ( 1L)

DEMANDA MENSUAL 3000

MATERIA PRIMA DIRECTA

MATERIAS UNIDAD CANTIDAD COSTO / KG.L COSTO TOTAL IMPORTE MENSUAL
LECHE L. 1 S/. 1.00 S/. 1.00 S/. 3,000.00
FERMENTOS ml. 3.2 S/. 42.00 S/. 0.13 S/. 403.20
AZUCAR Kg. 0.1 S/. 2.00 S/. 0.20 S/. 600.00
SABORIZANTE ml. 0.4 S/. 100.00 S/. 0.04 S/. 120.00
COLORANTES ml. 0.5 S/. 80.00 S/. 0.04 S/. 120.00
TOTAL S/. 1.41 S/. 4,243.20

MATERIA PRIMA INDIRECTA

MATERIAS UNIDAD CANTIDAD COSTO / KG.L COSTO TOTAL IMPORTE MENSUAL
ENVASES Unidad 1 S/. 0.30 S/. 0.30 900
ETIQUETAS Unidad 1 S/. 0.07 S/. 0.07 210
TOTAL S/. 0.37 S/. 1,110.00
 KARDEX LECHE
COMPRAS CONSUMOS
DIA DOC. DETALLE
CANT C/U VALORES CANT
8/1/2016 Inventario inicial
8/2/2016 compra 400 1.00 400.00
8/3/2016 consumo 125
04/08/016 consumo 125
8/5/2016 compra 300 1.00 300.00

8/6/2016 consumo 125

8/8/2016 consumo 25
consumo 175
5/9/2016 compra 450 1.00 450.00

8/10/2016 consumo 125

75
8/11/2016 consumo 200
8/11/2016 compra 400 1.00 400.00
8/12/2016
8/13/2016 consumo 175
25
8/15/2016 consumo 250
8/16/2016 compra 450 1.00 450.00

8/17/2016 consumo 125

125
8/18/2016 consumo 150
8/19/2016 compra 250 1.00 250.00

8/20/2016 consumo 150

25
8/21/2016 consumo 100
8/23/2016 compras 350 1.00 350.00

8/24/2016 consumo 150

50
8/25/2016 consumo 150
8/26/2016 compra 400 1.00 400.00
8/27/2016 consumo 125

8/29/2016 consumo 25
125
8/30/2016 consumo 150.00
100.00
total 3000.00

KARDEX FERMENTOS
COMPRAS CONSUMOS
DIA DOC. DETALLE
CANT C/U VALORES CANT
8/1/2016 Inventario Inicial
8/2/2016 compra 10 42 420
8/3/2016 consumo 0.7
8/4/2016 consumo 0.5
8/5/2016 consumo 0.6
8/6/2016 consumo 0.6
8/8/2016 consumo 0.5
8/9/2016 consumo 0.2
8/9/2016 consumo 0.5
8/10/2016 consumo 0.4
8/11/2016 consumo 0.4
8/12/2016 consumo 0.4
8/13/2016 consumo 0.3
8/15/2016 consumo 0.3
8/16/2016 consumo 0.3
8/17/2016 0.3
8/18/2016 consumo 0.3
8/19/2016 consumo 0.3
8/20/2016 consumo 0.3
8/21/2016 consumo 0.3
8/23/2016 consumo 0.3
8/24/2016 consumo 0.3
8/25/2016 consumo 0.3
8/26/2016 consumo 0.5
8/27/2016 consumo 0.4
8/28/2016 consumo 0.3
8/29/2016 consumo 0.3
TOTAL 420

KARDEX AZUCAR
COMPRAS CONSUMOS
DIA DOC. DETALLE
CANT C/U VALORES CANT
 8/1/2016 Inventario Inicial
8/2/2016 compra 300 2 600
8/3/2016 consumo 12.5
8/4/2016 consumo 12
8/5/2016 consumo 11
8/6/2016 consumo 13
8/8/2016 consumo 12.5
8/9/2016 consumo 11.5
8/10/2016 consumo 13.5
8/11/2016 consumo 12.5
8/12/2016 consumo 14
8/13/2016 consumo 12
8/15/2016 consumo 13.5
8/16/2016 consumo 12
8/17/2016 consumo 15
8/18/2016 consumo 12
8/19/2016 consumo 12
8/20/2016 consumo 11
8/22/2016 consumo 15
8/23/2016 consumo 12
8/24/2016 consumo 13
8/25/2016 consumo 12
8/26/2016 consumo 12
8/27/2016 consumo 12
8/29/2016 consumo 12
8/30/2016 consumo 12
TOTAL 600 300

KARDEX SABORIZANTES
COMPRAS CONSUMOS
DIA DOC. DETALLE
CANT C/U VALORES CANT
8/1/2016 Inventario Inicial
8/2/2016 compra 1200 100 120
8/3/2016 consumo 50
8/4/2016 consumo 50
8/5/2016 consumo 50
8/6/2016 consumo 50
8/8/2016 consumo 50
8/9/2016 consumo 50
8/10/2016 consumo 50
8/11/2016 consumo 50
8/12/2016 consumo 50
8/13/2016 consumo 50
8/15/2016 consumo 50
8/16/2016 consumo 50
8/17/2016 consumo 50
8/18/2016 consumo 50
8/19/2016 consumo 50
8/20/2016 consumo 50
8/22/2016 consumo 50
8/23/2016 consumo 50
8/24/2016 consumo 50
8/25/2016 consumo 50
8/26/2016 consumo 50
8/27/2016 consumo 50
8/29/2016 consumo 50
8/30/2016 consumo 50
TOTAL 120 1200

KARDEX COLORANTES
COMPRAS CONSUMOS
DIA DOC. DETALLE
CANT C/U VALORES CANT
8/1/2016 Inventario Inicial
8/2/2016 compra 1500 80 120
8/3/2016 consumo 62.5
8/4/2016 consumo 62.5
8/5/2016 consumo 62.5
8/6/2016 consumo 62.5
8/8/2016 consumo 62.5
8/9/2016 consumo 62.5
8/10/2016 consumo 62.5
8/11/2016 consumo 62.5
8/12/2016 consumo 62.5
8/13/2016 consumo 62.5
8/15/2016 consumo 62.5
8/16/2016 consumo 62.5
8/17/2016 consumo 62.5
8/18/2016 consumo 62.5
8/19/2016 consumo 62.5
8/20/2016 consumo 62.5
8/22/2016 consumo 62.5
8/23/2016 consumo 62.5
8/24/2016 consumo 62.5
8/25/2016 consumo 62.5
8/26/2016 consumo 62.5
8/27/2016 consumo 62.5
8/29/2016 consumo 62.5
8/30/2016 consumo 62.5
TOTAL 120 1500
CONSUMOS SALIDAS ESTADO DE MATERIA PRIMA
C/U VALORES CANT C/U VALORES Inventario inicial
0 0.00 0.00 Compras
400 1.00 400.00 Material disponible
1.00 125.00 275 1.00 275.00 (-)inventario
1.00 125.00 150 1.00 150.00 Material utilizado
150 1.00 150.00
300 1.00 300.00
1.00 125.00 25 1.00 25.00
300 1.00 300.00
1.00 25.00
1.00 175.00 125 1.00 125.00
125 1.00 125.00
450 1.00 450.00
1.00 125.00
1.00 75.00 375 1.00 375.00
1.00 200.00 175 1.00 175.00
175 1.00 175.00
400 1.00 400.00
1.00 175.00
1.00 25.00 375 1.00 375.00
1.00 250.00 125 1.00 125.00
125 1.00 125.00
450 1.00 450.00
1.00 125.00
1.00 125.00 325 1.00 325.00
1.00 150.00 175 1.00 175.00
175 1.00 175.00
250 1.00 250.00
1.00 150.00 25 1.00 25.00
250 1.00 250.00
1.00 25.00
1.00 100.00 150 1.00 150.00
150 1.00 150.00
350 1.00 350.00
1.00 150.00
1.00 50.00 300 1.00 300.00
1.00 150.00 150 1.00 150.00
150 1.00 150.00
400 1.00 400.00
 1.00 125.00 25 1.00 25.00
400 1.00 400.00
1.00 25.00
1.00 125.00 375 1.00 375.00
1.00 150.00 125 1.00 125.00
1.00 100.00 25 1.00 25.00
2975.00

CONSUMOS SALIDAS
C/U VALORES CANT C/U VALORES ESTADO DE MATERIA PRIMA
0 0 0 Inventario inicial
10 42 420 Compras
42 29.4 9.3 42 390.6 Material disponible
42 21 8.8 42 369.6 (-)inventario
42 25.2 8.2 42 344.4 Material utilizado
42 25.2 7.6 42 319.2
42 21 7.1 42 298.2
42 8.4 6.9 42 289.8
42 21 6.4 42 268.8
42 16.8 6 42 252
42 16.8 5.6 42 235.2
42 16.8 5.2 42 218.4
42 12.6 4.9 42 205.8
42 12.6 4.6 42 193.2
42 12.6 4.3 42 180.6
42 12.6 4 42 168
42 12.6 3.7 42 155.4
42 12.6 3.4 42 142.8
42 12.6 3.1 42 130.2
42 12.6 2.8 42 117.6
42 12.6 2.5 42 105
42 12.6 2.2 42 92.4
42 12.6 1.9 42 79.8
42 21 1.4 42 58.8
42 16.8 1 42 42
42 12.6 0.7 42 29.4
42 12.6 0.4 42 16.8
403.2

CONSUMOS SALIDAS
C/U VALORES CANT C/U VALORES ESTADO DE MATERIA PRIMA
 0 0 0 Inventario inicial
300 2 600 Compras
2 25 287.5 2 575 Material disponible
2 24 275.5 2 551 (-)inventario
2 22 264.5 2 529 Material utilizado
2 26 251.5 2 503
2 25 239 2 478
2 23 227.5 2 455
2 27 214 2 428
2 25 201.5 2 403
2 28 187.5 2 375
2 24 175.5 2 351
2 27 162 2 324
2 24 150 2 300
2 30 135 2 270
2 24 123 2 246
2 24 111 2 222
2 22 100 2 200
2 30 85 2 170
2 24 73 2 146
2 26 60 2 120
2 24 48 2 96
2 24 36 2 72
2 24 24 2 48
2 24 12 2 24
2 24 0 2 0
600

CONSUMOS SALIDAS
C/U VALORES CANT C/U VALORES ESTADO DE MATERIA PRIMA
0 0 0 Inventario inicial
1200 100 120 Compras
100 5 1150 100 115 Material disponible
100 5 1100 100 110 (-)inventario
100 5 1050 100 105 Material utilizado
100 5 1000 100 100
100 5 950 100 95
100 5 900 100 90
100 5 850 100 85
100 5 800 100 80
100 5 750 100 75
100 5 700 100 70
 100 5 650 100 65
100 5 600 100 60
100 5 550 100 55
100 5 500 100 50
100 5 450 100 45
100 5 400 100 40
100 5 350 100 35
100 5 300 100 30
100 5 250 100 25
100 5 200 100 20
100 5 150 100 15
100 5 100 100 10
100 5 50 100 5
100 5 0 100 0
120

CONSUMOS SALIDAS
C/U VALORES CANT C/U VALORES ESTADO DE MATERIA PRIMA
0 0 0 Inventario inicial
1500 80 120 Compras
80 5 1437.5 80 115 Material disponible
80 5 1375 80 110 (-)inventario
80 5 1312.5 80 105 Material utilizado
80 5 1250 80 100
80 5 1187.5 80 95
80 5 1125 80 90
80 5 1062.5 80 85
80 5 1000 80 80
80 5 937.5 80 75
80 5 875 80 70
80 5 812.5 80 65
80 5 750 80 60
80 5 687.5 80 55
80 5 625 80 50
80 5 562.5 80 45
80 5 500 80 40
80 5 437.5 80 35
80 5 375 80 30
80 5 312.5 80 25
80 5 250 80 20
80 5 187.5 80 15
80 5 125 80 10
80 5 62.5 80 5
80 5 0 80 0
120
DE MATERIA PRIMA
0
3000
3000
25
2975
DE MATERIA PRIMA
0
420
420
16.8
403.2

DE MATERIA PRIMA
 0
600
600
0
600

DE MATERIA PRIMA
0
120
120
0
120
DE MATERIA PRIMA
0
120
120
0
120
CÁLCULO Y ESTADO DE MANO DE OBRA DIRECTA
S/. 1,300.00

TRABAJADOR HRS C/U CT H/N Horas/extras

1 48 S/. 5.80 S/. 278.57 0
2 48 S/. 5.80 S/. 278.57 2
3 40 S/. 5.80 S/. 232.14 4
4 48 S/. 5.80 S/. 278.57 0
5 32 S/. 5.80 S/. 185.71 1
6 48 S/. 5.80 S/. 278.57 1
7 48 S/. 5.80 S/. 278.57 2
8 24 S/. 5.80 S/. 139.29 2
TOTAL 336 S/. 1,950.00

CÁLCULO Y ESTADO DE MANO DE OBRA INDIRECTA

S/. 1,500.00

TRABAJADOR HRS C/U CT H/N Horas/extras

16 48 S/. 6.70 S/. 321.43 0
17 48 S/. 6.70 S/. 321.43 1
18 40 S/. 6.70 S/. 267.86 2
TOTAL 136 S/. 910.71

S/. 1,100.00

TRABAJADOR HRS C/U CT H/N Horas/extras

21 48 S/. 4.91 S/. 235.71 0

 22 48 S/. 4.91 S/. 235.71 1
TOTAL 96 S/. 471.43
 PERSONAL DE OPER

Min/extras C/U H/E CT H/E DOM BON. PROD.

0 S/. 7.25 S/. 0.00 S/. 46.43 S/. 65.00
0 S/. 7.25 S/. 14.51 S/. 46.43 S/. 65.00
25 S/. 7.25 S/. 32.04
30 S/. 7.25 S/. 3.63 S/. 46.43 S/. 65.00
0 S/. 7.25 S/. 7.25
0 S/. 7.25 S/. 7.25 S/. 46.43 S/. 65.00
25 S/. 7.25 S/. 17.53 S/. 46.43 S/. 65.00
15 S/. 7.25 S/. 16.32
S/. 98.54 S/. 232.14 S/. 325.00

PERSONAL DE ADMINI

Min/extras C/U H/E CT H/E DOM BON. PROD.

0 S/. 8.37 S/. 0.00 S/. 53.57 S/. 65.00
0 S/. 8.37 S/. 8.37 S/. 53.57 S/. 65.00
10 S/. 8.37 S/. 18.14
S/. 25.11 S/. 26.51 S/. 107.14 S/. 130.00

PERSONAL DE VE

Min/extras C/U H/E CT H/E DOM BON. PROD.

0 S/. 6.14 S/. 0.00 S/. 39.29 S/. 65.00

35 S/. 6.14 S/. 9.72 S/. 39.29 S/. 65.00
S/. 12.28 S/. 9.72 S/. 78.57 S/. 130.00
 PERSONAL DE OPERACIÓN

TOTAL BRUTO PAGO ALIM. TOTAL NETO TRABAJADOR ESCOLARI.

S/. 390.00 S/. 27.30 S/. 417.30 S/. 3.83
S/. 404.51 S/. 28.32 S/. 432.82 S/. 3.83
S/. 264.18 S/. 18.49 S/. 282.68 S/. 3.83
S/. 393.63 S/. 27.55 S/. 421.18 S/. 3.83
S/. 192.97 S/. 13.51 S/. 206.48 S/. 3.83
S/. 397.25 S/. 27.81 S/. 425.06 S/. 3.83
S/. 407.53 S/. 28.53 S/. 436.06 S/. 3.83
S/. 155.61 S/. 10.89 S/. 166.50 S/. 3.83
S/. 2,605.68 S/. 182.40 S/. 2,788.08 TOTAL S/. 30.67

PERSONAL DE ADMINISTRACION

TOTAL BRUTO PAGO ALIM. TOTAL NETO TRABAJADOR ESCOLARI.

S/. 440.00 S/. 30.80 S/. 470.80 S/. 3.83
S/. 448.37 S/. 31.39 S/. 479.76 S/. 3.83
S/. 285.99 S/. 20.02 S/. 306.01 S/. 3.83
S/. 1,174.36 S/. 82.21 S/. 1,256.57 TOTAL S/. 11.50

PERSONAL DE VENTAS

TOTAL BRUTO PAGO ALIM. TOTAL NETO TRABAJADOR ESCOLARI.

S/. 340.00 S/. 23.80 S/. 363.80 S/. 3.83

S/. 349.72 S/. 24.48 S/. 374.20 S/. 3.83
S/. 689.72 S/. 48.28 S/. 738.00 TOTAL S/. 7.67
CUMP. MET. ESSALUD SENATI CTS VACACION.
S/. 6.67 S/. 35.10 S/. 2.93 S/. 27.08 S/. 27.08
S/. 6.67 S/. 36.41 S/. 3.03 S/. 27.08 S/. 27.08
S/. 6.67 S/. 23.78 S/. 1.98 S/. 27.08 S/. 27.08
S/. 6.67 S/. 35.43 S/. 2.95 S/. 27.08 S/. 27.08
S/. 6.67 S/. 17.37 S/. 1.45 S/. 27.08 S/. 27.08
S/. 6.67 S/. 35.75 S/. 2.98 S/. 27.08 S/. 27.08
S/. 6.67 S/. 36.68 S/. 3.06 S/. 27.08 S/. 27.08
S/. 6.67 S/. 14.00 S/. 1.17 S/. 27.08 S/. 27.08
S/. 53.33 S/. 234.51 S/. 19.54 S/. 216.67 S/. 216.67

CUMP. MET. ESSALUD SENATI CTS VACACION.

S/. 6.67 S/. 39.60 S/. 31.25 S/. 31.25
S/. 6.67 S/. 40.35 S/. 31.25 S/. 31.25
S/. 6.67 S/. 25.74 S/. 31.25 S/. 31.25
S/. 20.00 S/. 105.69 S/. 93.75 S/. 93.75

CUMP. MET. ESSALUD SENATI CTS VACACION.

S/. 6.67 S/. 30.60 S/. 22.92 S/. 22.92

S/. 6.67 S/. 31.47 S/. 22.92 S/. 22.92
S/. 13.33 S/. 62.07 S/. 45.83 S/. 45.83
GRATIFIC. TOTAL 25% C/U CN C/U M/E
S/. 54.17 S/. 574.16 S/. 1.45 S/. 0.12
S/. 54.17 S/. 591.10 S/. 1.45 S/. 0.12
S/. 54.17 S/. 427.27 S/. 1.45 S/. 0.12
S/. 54.17 S/. 578.39 S/. 1.45 S/. 0.12
S/. 54.17 S/. 344.12 S/. 1.45 S/. 0.12
S/. 54.17 S/. 582.63 S/. 1.45 S/. 0.12
S/. 54.17 S/. 594.63 S/. 1.45 S/. 0.12
S/. 54.17 S/. 300.51 S/. 1.45 S/. 0.12
S/. 433.33 S/. 3,992.80

GRATIFIC. TOTAL 25% C/U CN C/U M/E

S/. 62.50 S/. 645.90 S/. 1.67 S/. 0.14
S/. 62.50 S/. 655.61 S/. 1.67 S/. 0.14
S/. 62.50 S/. 467.25 S/. 1.67 S/. 0.14
S/. 187.50 S/. 1,768.76

GRATIFIC. TOTAL

S/. 45.83 S/. 496.57 25% C/U CN C/U M/E

S/. 45.83 S/. 507.84 S/. 1.23 S/. 0.10
S/. 91.67 S/. 1,004.41 S/. 1.23 S/. 0.10
 SECCION H/N en S/. H/E en S/.

PERSONAL DE OPE S/. 1,950.00 S/. 98.54

CT M/E pago alimentos
S/. 0.00 bonificaciones
S/. 0.00 escolaridad
S/. 3.02 cumplimiento de metas
S/. 3.63 aportaciones patronales
S/. 0.00 essalud
S/. 0.00 senati
S/. 3.02 beneficios de ley
S/. 1.81 CTS
vacaciones
gratificaciones
COSTO MANO DE OBRA DIRECTA

SECCION H/N en S/. H/E en S/.

PERSONAL DE ADMI S/. 910.71 S/. 26.51

pago alimentos
CT M/E bonificaciones
S/. 0.00 escolaridad
S/. 0.00 cumplimiento de metas
S/. 1.40 aportaciones patronales
essalud
senati
beneficios de ley
CTS
vacaciones
gratificaciones
COSTO MANO DE OBRA INDIRECTA

SECCION H/N en S/. H/E en S/.

CT M/E
S/. 0.00 PERSONAL DE VENT S/. 471.43 S/. 9.72
S/. 3.58 pago alimentos
bonificaciones
escolaridad
cumplimiento de metas
aportaciones patronales
essalud
senati
beneficios de ley
CTS
vacaciones
gratificaciones
COSTO MANO DE OBRA INDIRECTA
 BONO
DOMINICAL S/. CTO. TOTAL S/.
PRODUCTIVIDAD

S/. 232.14 S/. 325.00 S/. 2,605.68

S/. 182.40

S/. 30.67
S/. 53.33

S/. 234.51
S/. 19.54

S/. 216.67
S/. 216.67
S/. 433.33
S/. 3,992.80

DOMINICAL S/. BONO CTO. TOTAL S/.

PRODUCTIVIDAD

S/. 107.14 S/. 130.00 S/. 1,174.36

S/. 82.21

S/. 11.50
S/. 20.00

S/. 105.69

S/. 93.75
S/. 93.75
S/. 187.50
S/. 1,768.76

BONO
DOMINICAL S/. CTO. TOTAL S/.
PRODUCTIVIDAD
S/. 78.57 S/. 130.00 S/. 689.72
S/. 48.28

S/. 7.67
S/. 13.33

S/. 62.07

S/. 45.83
S/. 45.83
S/. 91.67
S/. 1,004.41
 GASTOS ADMINISTRATIVOS Y DE VENTAS

DETALLE COSTO
ALQUILER DEL LOCAL 0.00
DEPRECIACION 50.00
PUBLICIDAD 1200.00
GASTO DE OFICINA 150.00
OTROS GASTOS 50.00
TOTAL 1450.00
 DEPRECIACIÓN DE MAQUINARIA Y EQUIPOS
DETALLE CANTIDAD COSTO/U COSTO TOTAL PORCENTAJE
REFRIGERANTE 2 1750.00 3500.00 10%
INCUBADORA 1 1050.00 1050.00 10%
BATIDORA 2 105.00 210.00 10%
COCINA SEMIIND. 2 350.00 700.00 10%
BALANZA 1 420.00 420.00 10%
RECIPIENTES 4 350.00 1400.00 10%
MENAJE DE COCINA 1 210.00 210.00 10%
OLLA 3 210.00 630.00 10%
COMPUTADORA 1 1500.00 1500.00 25%
TOTAL

PRORRATEO
OTROS COSTOS INDIRECTOS DE FABRICACIÓN COSTO - 75%
GASTO
YOGURT
DETALLE COSTO 25% 45%
Depreciación de Maquinaria y equipos 98.92 33.39
Balón de gas 200.00 67.50
Transporte 150.00 37.5 50.63
Luz y Agua 1000.00 250 337.50
Artículos de Limpieza 170.00 42.5 57.38
Indumentaria de personal operativo 300.00 101.25
TOTAL 1918.92 330.00 647.64

COSTO DE MANO DE OBRA

COSTO YOGURT QUESO
DETALLE
MENSUAL 45% 35%
COSTO DE MANO DE OBRA DIRECTA 3992.80 1796.76 628.87
COSTO DE MANO DE OBRA INDIRECTA 2773.17 1247.93 436.78
TOTAL 6765.97 3044.69 1065.65

COSTOS INDIRECTOS DE FABRICACIÓN DEL YOGURT

DETALLE COSTO
Mano de obra Indirecta S/. 1,247.93
Materia prima indirecta S/. 1,110.00
Otros costos indirectos S/. 647.64
TOTAL S/. 3,005.57
POS
ANUAL MENSUAL
350.00 29.17
105.00 8.75
21.00 1.75
70.00 5.83
42.00 3.50
140.00 11.67
21.00 1.75
63.00 5.25
375.00 31.25
S/. 1,187.00 S/. 98.92

PRORRATEO
COSTO - 75%
QUESO MANTEQUILLA
35% 20% SUMA
25.97 14.84 74.19
52.50 30.00 150.00
39.38 22.50 150.00
262.50 150.00 1000.00
44.63 25.50 170.00
78.75 45.00 225.00
503.72 287.84 1769.19

MANTEQUILLA
20%
125.77
87.36
213.13
 MPD MOD COSTO PRIMO
4243.2 1796.76 S/. 6,039.96

COSTO PRIMO CIF COSTO DE FABRICACION

6039.96 3005.57 S/. 9,045.53

CF GA Y GV COSTO TOTAL
9045.53 1450.00 S/. 10,495.53

COSTO TOTAL UTILIDAD VALOR DE VENTA

10495.53 1809.106 S/. 12,304.64

VALOR DE VENTA IGV PRECIO VENTA

12304.64 2214.83448 S/. 14,519.47

MANO DE OBRA CIF COSTO DE TRANSFORMACION

1796.76 3005.57 4802.33
 EL MAJEÑITO E.I.R.L
ESTADO DE COMPRAS
Producto: YOGURT
Periodo de produccion: Del 01 de agosto al 31 de agosto
Volumen de produccion: 3000
CONCEPTO S/.
Compras 4260.00
(+) Gastos vinculados a las compras 0.00
(-) Devoluciones sobre las compras 0.00
TOTAL DE COMPRAS S/. 4,260.00

EL MAJEÑITO E.I.R.L
ESTADO DE COSTOS INDIRECTOS DE FABRICACION
Producto: YOGURT
Periodo de produccion: Del 01 de agosto al 31 de agosto
Volumen de produccion: 3000
Concepto S/.
Mano de obra Indirecta 1247.93
Materia prima indirecta 1110.00
Otros costos indirectos 647.64
TOTAL DE COSTOS INDIRECTOS S/. 3,005.57

EL MAJEÑITO E.I.R.L
ESTADO DE COSTO DE VENTAS
Producto: YOGURT
Periodo de produccion: Del 01 de agosto al 31 de agosto
Volumen de produccion: 3500
Concepto
Inventario inicial de Productos Terminados
(+) Costos de Fabricacion de Productos Terminados
PRODUCTOS TERMINADOS DISPONIBLES
(-) Inventario Final de Productos en Procesos
COSTO DE VENTAS
 EL MAJEÑITO E.I.R.L
ESTADO DE COSTO DE MATERIAL
Producto: YOGURT
Periodo de produccion: Del 01 de agosto al 31 de agosto
Volumen de produccion: 3000
Concepto S/.
Inventario Inicial de Materia Prima 0.00
(+) Compras 4260.00
MATERIA PRIMA DISPONIBLE 4260.00
(-) Inventario final de materia prima 41.80
MATERIA PRIMA UTILIZADA S/. 4,218.20

EL MAJEÑITO E.I.R.L
ESTADO DE COSTO DE PRODUCCION
Producto: YOGURT
Periodo de produccion: Del 01 de agosto al 31 de agosto
Volumen de produccion: 3000
Concepto S/.
Materia Prima Utilizada 4218.00
(+) Mano de Obra Directa 1796.76
(+) Costos Indirectos De Fabricacion 3005.57
COSTOS DE FABRICACION DEL PERIODO 9020.33
(+) Inventario Inicial de Productos en Proceso 0.00
(-) Inventario Final de Productos en Proceso 0.00
COSTOS DE FABRICACION DE PRODUCTOS TERMINADOS S/. 1,536.77

O E.I.R.L
O DE VENTAS

to al 31 de agosto

S/.
0.00
1536.77
1536.77
0.00
1536.77