11421 S/. 100,000.00 522

1521 S/. 100,000.00

50111

1041 S/. 100,000.00 1421

23331 S/. 127,118.64 4011 S/. 22,881.36 421

33337 S/. 16,949.15 4011 S/. 3,050.85 421

3421 S/. 20,000.00 423

4331 S/. 8,474.58

4011 S/. 1,525.42 461

4461 S/. 10,000.00

10415

6021 S/. 127,118.64 4011 S/. 22,881.36 421

5241 S/. 127,118.64 612

5421 S/. 30,000.00

10415

421 S/. 120,000.00 373 S/. 7,000.00 423

6603 S/. 17,796.61

4011 S/. 3,203.39 421

6252 S/. 17,796.61

6138

612 S/. 117,372.88 613 S/. 14,745.76 241252

890 S/. 117,372.88 93 S/. 14,745.76 79

9333 S/. 12,711.86

4011 S/. 2,288.14 4212

94212 S/. 15,000.00 1041

136211 S/. 22,573.36 6277 S/. 2,031.60 6271 S/. 169.30 6273 S/. 225.73 4031

403346914111

1392 S/. 10,000.00 93 S/. 15,000.00 79

146361 S/. 4,237.29 6362 S/. 3,389.83 633 S/. 6,779.66

6353 S/. 2,542.37 182 S/. 5,084.75

6431 S/. 1,000.00 4011 S/. 3,966.10

406154212

1493 S/. 17,949.15

79115

6291 S/. 1,881.11 415

1593 S/. 1,881.11

79116

68 S/. 1,447.74 39

1693 S/. 1,447.74

79114

651 S/. 423.73 182

1493 S/. 423.73 79

1 10,000 acciones

S/. 100,000.00 1

S/. 100,000.00 1

S/. 100,000.00 2

S/. 150,000.00 3

S/. 20,000.00 3

S/. 20,000.00 4

S/. 10,000.00 4

S/. 10,000.00 55 MAT DIRECTO PC COSTO kg

A S/. 80,000.00 S/. 67,796.61 5,000.0 B S/. 70,000.00 S/. 59,322.03 10,000.0

S/. 150,000.00 5

S/. 127,118.64 5

S/. 30,000.00 5

S/. 127,000.00 66 SUMINISTROS PC COSTO

C S/. 15,000.00 S/. 12,711.86 D S/. 6,000.00 S/. 5,084.75

S/. 21,000.00 6

7

S/. 17,796.61 Saldo final de Pro. En Proceso al 80% de sus componentes8 PRODUCTOS PRODUCCION PROG AREA PROD. TERM.

ABC1 5,000 17% 4,500 ABC2 7,000 33% 6,500

S/. 117,372.88 ABC3 10,000 50% 9,000 S/. 14,745.76 22,000 20,000

8 8CONSUMO UNIDAD O % COSTO

A 4,500 S/. 61,016.95 S/. 132,118.64 B 9,500 S/. 56,355.93

9 C 80% S/. 10,169.49 D 90% S/. 4,576.27

S/. 15,000.00 9

S/. 15,000.00 13 13

PRODUCTO HORAS HOMBRE %ABC1 500 26%ABC2 750 39%ABC3 650 34%

S/. 169.30 1900

S/. 2,031.60 S/. 225.73 S/. 22,573.36

13

S/. 25,000.00 14 14

CONCEPTO COSTO FACTORENERGIA S/. 4,237.29 H. MAQUINAVAPOR S/. 3,389.83 H. MAQUINA

MAQUILA S/. 6,779.66 VOLUMENALQUILER S/. 2,542.37 AREASEGURO S/. 423.73 H. MAQUINA

IMPUESTO S/. 1,000.00 AREA S/. 1,000.00 S/. 26,000.00

14 PRODUCTO HORAS MAQUINA %ABC1 250 45%

S/. 17,949.15 ABC2 180 33%15 ABC3 120 22%

550 S/. 1,881.11

15

S/. 1,881.11 16

CONCEPTO COSTOS DEPRECIACION S/. 1,447.74 MAQUINARIAS S/. 156,779.66 S/. 2,471.75 S/. 139,830.51

16 MOBILIARIO S/. 8,474.58 S/. 70.62 S/. 2,542.37

S/. 1,447.74 14

S/. 423.73 14

S/. 423.73

COSTO POR kg S/. 13.56 S/. 5.93

VOLUMEN % CONSUMO PRODUCTOS PROC. P.E.P. (80%) PE23% 833.33 500 400.0 4,900.0 32% 2,333.33 500 400.0 6,900.0 45% 5,000.00 1,000 800.0 9,800.0

2,000 1,600.0 21,600.0

S/. 2,330.51 S/. 16,949.15 S/. 141.24

PRODUCTOSMATERIA PRIMA SUMINISTROS MANO DE OBRA

A B C - CIF D - DIRECTO DIRECTAABC1 S/. 10,169.49 S/. 28,177.97 S/. 2,311.25 S/. 2,288.14 S/. 2,631.58 ABC2 S/. 20,338.98 S/. 9,392.66 S/. 3,235.75 S/. 762.71 S/. 3,947.37 ABC3 S/. 30,508.47 S/. 18,785.31 S/. 4,622.50 S/. 1,525.42 S/. 3,421.05

TOTAL S/. 61,016.95 S/. 56,355.93 S/. 10,169.49 S/. 4,576.27 S/. 10,000.00 S/. 117,372.88

ABC1 ABC2 ABC3MP S/. 38,347.46 S/. 29,731.64 S/. 49,293.79

MOD S/. 2,829.59 S/. 4,244.39 S/. 3,678.47 CIF S/. 15,195.27 S/. 15,934.49 S/. 20,659.92

TOTAL INV. S/. 56,372.32 S/. 49,910.52 S/. 73,632.18 P.E. 4900 6900 9800C.U. S/. 11.50 S/. 7.23 S/. 7.51

I.F. PROCESO S/. 4,601.82 S/. 2,893.36 S/. 6,010.79 COSTO PROD. T. S/. 51,770.49 S/. 47,017.16 S/. 67,621.39

VOLUMEN 4500 6500 9000C.U. S/. 11.50 S/. 7.23 S/. 7.51

MANO DE OBRA CIFINDIRECTA ENERGIA VAPOR MAQUILA ALQUILER SEGURO IMPUESTO

S/. 3,409.09 S/.1,926.04 S/.1,540.83 S/. 1,540.83 S/. 423.73 S/. 192.60 S/. 166.67 S/. 4,772.73 S/.1,386.75 S/.1,109.40 S/. 2,157.16 S/. 847.46 S/. 138.67 S/. 333.33 S/. 6,818.18 S/. 924.50 S/. 739.60 S/. 3,081.66 S/.1,271.19 S/. 92.45 S/. 500.00 S/. 15,000.00 S/.4,237.29 S/.3,389.83 S/. 6,779.66 S/.2,542.37 S/. 423.73 S/.1,000.00

TOTAL S/. 117,372.88 S/. 10,752.45 S/. 51,789.69 S/. 179,915.01

21600

S/. 13,505.98 S/. 166,409.04

CIFTOTAL C.U.

CTS DIREC CTS INDIR DEPREC. 1 DEPREC. 2 S/. 198.01 S/. 256.52 S/.1,123.52 S/. 16.05 S/. 56,372.32 S/. 11.50 S/. 297.02 S/. 359.12 S/. 808.94 S/. 22.47 S/. 49,910.52 S/. 7.23 S/. 257.42 S/. 513.03 S/. 539.29 S/. 32.10 S/. 73,632.18 S/. 7.51 S/. 752.45 S/. 1,128.67 S/.2,471.75 S/. 70.62 S/. 179,915.01

S/.2,542.37