ESQUEMA

Compra
12,069.75

Lea

14,483.70

FABRICACIN
Compra
15,400.00

Compra
10,500.00

Costes de la biomasa

Serrn

Cscara de almendra

15,400.00

MMPP
17813.95

Triturado

Secado

Prensado

PPTT

21,000.00

1/10

ESQUEMA

Pellet

Cscara de almendra triturada

Costes de la biomasa

2/10

LISTADOS DE COSTES

COSTE
Lea
Serrn
Hueso de aceituna
Cscara de almendra
Mano de obra:
Portes:
Suministros:
Amortizacin:
Seguro:
Publicidad

Costes de la biomasa

TIPO
Directo
Directo
Directo
Directo
Indirecto
Indirecto
Indirecto
Indirecto
Indirecto
Indirecto

3/10

COSTE DIRECTO

Coste directo

50,883.70

Lea
756,000.00

14,483.70

14,483.70
-

14,483.70

14,483.70

756,000.00
308,000.00

Serrn
15,400.00
15,400.00
15,400.00

D
210,000.00

Costes de la biomasa

308,000.00

15,400.00

Cscara de almendra
21,000.00
21,000.00
21,000.00

H
210,000.00

21,000.00

4/10

Reparto gastos

Gastos
Mano de obra (total devengado)
*Fernando
20,922.15
*Silvia
31,802.85
*Elena
20,922.15
*Esperanza
20,922.15
*Miguel
17,264.16
Mano de obra (seg. Soc. empresa)
*Fernando
6,352.91
*Silvia
7,363.05
*Elena
5,762.75
*Esperanza
5,363.52
*Miguel
5,106.17
Portes
Amortizaciones
2,896.20
*Nave Industrial
*Inst. agua
180.00
*Inst. luz
5,000.00
*Inst. agua
279.00
*Planta
8,100.00
*Mobiliario
69.36
*EPI
249.99
*El. Transporte
6,600.00
Suministros
*Agua
1,492.56
*Luz
3,769.50
*Telfono
1,134.24
Seguros
Comunicacin

Costes de la biomasa

Aprovisionamiento

Fabricacin

Comercial

Administracin

Total

111,833.46
25%
0%
0%
30%

100%
25%

50%

25%
100%
10%

25%
100%
10%

100%
100%
100%
100%

29,948.40

2,000.00
23,374.55

0%
25%
0%
0%
30%
20%

100%
25%

50%

10%
80%

20%
20%
20%
20%

50%
50%
50%
50%
100%

10%
10%
10%
10%

20%
20%
20%
20%

100%
100%
100%
100%

30%
50%
28%

70%
50%

100%
100%
100%

30%
30%
30%
10%
100%

35%
35%
60%
10%

100%
100%
100%
100%

42%

30%

5%
5%
5%
30%

30%
30%
5%
50%

25%
100%

25%
100%
10%

100%
100%
100%
100%
100%

6,396.30

1,359.00
4,710.00

5/10

COSTES INDIRECTOS

Costes Indirectos
Mano de obra (total devengado)
*Fernando
20,922.15
*Silvia
31,802.85
*Elena
20,922.15
*Esperanza
20,922.15
*Miguel
17,264.16
Mano de obra (seg. Soc. empresa)
*Fernando
6,352.91
*Silvia
7,363.05
*Elena
5,762.75
*Esperanza
5,363.52
*Miguel
5,106.17
Portes
Amortizaciones
*Nave Industrial
2,896.20
*Inst. agua
180.00
*Inst. luz
5,000.00
*Inst. agua
279.00
*Mobiliario
69.36
*EPI
249.99
*El. Transporte
6,600.00
Suministros
*Agua
1,492.56
*Luz
3,769.50
*Telfono
1,134.24
Seguros
Comunicacin
TOTAL

Costes de la biomasa

Importe
89,466.77

23,958.72

1,600.00
12,219.64

5,117.04

1,087.20
942.00
134,391.37

Aprovisionamiento
10,503.97
-
7,950.71
-
-
5,179.25
2,698.09
-
1,840.76
-
-
1,531.85
320.00
3,554.43
579.24
36.00
1,000.00
55.80
-
-
2,772.00
255.85
74.63
188.48
56.71
326.16
-
17,658.50

Fabricacin
30,003.95
20,922.15
7,950.71
-
-
8,632.08
8,597.41
6,352.91
1,840.76
-
-
2,553.09
-
4,926.08
1,448.10
90.00
2,500.00
139.50
-
-
1,980.00
1,308.26
447.77
1,130.85
56.71
163.08
-
44,998.78

Comercial
24,479.42
-
7,950.71
20,922.15
-
1,726.42
6,491.30
-
1,840.76
5,762.75
-
510.62
1,280.00
2,263.46
289.62
18.00
500.00
27.90
20.81
125.00
1,848.00
1,535.11
447.77
1,130.85
340.27
16.31
942.00
37,007.60

Administracin
24,479.42
-
7,950.71
-
20,922.15
1,726.42
6,171.92
-
1,840.76
-
5,363.52
510.62
-
1,475.67
579.24
36.00
1,000.00
55.80
48.55
125.00
-
2,017.81
522.40
1,319.33
680.54
1.63
-
34,146.45

TOTAL
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
580.02
-
580.02

6/10

Coste prod. per.

Costes directos
* Serrn
* Lea
* Huesos
* Cscara
Costes indirectos
* Aprovisionamiento
* Fabricacin
TOTAL

Costes de la biomasa

IMPORTE
50,883.70
15,400.00
14,483.70
-
21,000.00

Pellets

Cscara

29,883.70

21,000.00
17,658.50
44,998.78
113,540.99

15,009.73
38,248.97
83,142.39

2,648.78
6,749.82
30,398.59

7/10

Coste prod. terminados

Ex. Iniciales
0.03 Produccin

Coste total
Unidades kg
Coste unitario

Costes de la biomasa

Pellets
83,142.39 Consumo
83,142.39
- Ex. Finales
83,142.39
83,142.39

Ex. Iniciales
Produccin

Cscara de almendra
30,398.59 Consumo
Ex. Finales
30,398.59
30,398.59 30,398.59

Pellets
Cscara
83,142.39
30,398.59
354,666.67
210,000.00
0.23
0.14

8/10

PRODUCTOS VENDIDOS

Uds
Ex. Iniciales
Produccin

354,666.67
354666.6667

Uds
Ex. Iniciales
Produccin

Costes de la biomasa

210,000.00
210000

0.23

0.14

Pellets
-
88,666.67
83,142.39
-
83,142.39
88,666.67

0.25
0.23

Cscara de almendra
-
63,000.00
30,398.59
-
30,398.59
63,000.00

0.30
0.14

Uds
354666.667 Venta
Ex. Finales
354666.667

Uds
210000

Venta
Ex. Finales

210000

9/10

MARGENES Y RESULTADOS

Importe
Ventas netas
151,666.67
(Coste PPVV)
113,540.99
Margen industrial
38,125.68
37,007.60
(Coste comercial) Portes y
Margen comercial
1,118.07
(Coste administracin)
34,146.45
Resultado del periodo
- 33,028.38

Costes de la biomasa

%
100.00%
74.86%
25.14%
32.59%
-7.46%
22.51%
-29.97%

Cscara
63,000.00
30,398.59
32,601.41

%
100.00%
48.25%
51.75%

Pellets
88,666.67
83,142.39
5,524.27

%
100.00%
93.77%
6.23%

10/10