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Documentos de Profesional
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Costos - Empresa Pesquera
Costos - Empresa Pesquera
PSCICOLA LA CABAA
PSCICOLA INGENIO
NIO
N PEDRO
PISCIGRANJA LA CABAA
DEPRECIACION MUEBLES Y ENSERES
Cantidad
4
1
3
3
2
4
37
15
1
10
Descripcion
Cuchillos industriales
Escobillon
Pares de Botas
Capotas
Mandiles
Botas tobilleras
Baldes
Metros de Manguera
Embudo
Escobillones
Costo Unitario
S/.
5.00
S/.
100.00
S/.
50.00
S/.
1,200.00
S/.
25.00
S/.
20.00
S/.
5.00
S/.
5.00
S/.
30.00
S/.
4.00
Costo Total
S/.
20.00
S/.
100.00
S/.
150.00
S/. 3,600.00
S/.
50.00
S/.
80.00
S/.
185.00
S/.
75.00
S/.
30.00
S/.
40.00
TOTAL
COSTOS FIJOS MAQUINARIAS Y EQUIPOS
Cantidad
1
1
1
1
1
1
4
1
1
Descripcion
Balanza de presicion
Balanza digital
Balanza granel
Balanza colgante
Saina (malla)
Tripode
Bombillas
Seleccionadora
Computadora
Costo Unitario
S/.
300.00
S/.
1,500.00
S/.
450.00
S/.
250.00
S/.
180.00
S/.
400.00
S/.
100.00
S/.
400.00
S/.
2,000.00
Costo Total
S/.
300.00
S/. 1,500.00
S/.
450.00
S/.
250.00
S/.
180.00
S/.
400.00
S/.
40.00
S/.
400.00
S/. 1,800.00
TOTAL
COSTOS FIJOS - INSUMOS Y MATERIALES
Cantidad
Descripcion
1 Medicamentos
Otros
Costo Unitario
Costo Total
S/.
400.00 S/.
400.00
S/.
100.00 S/.
100.00
S/.
500.00
Descripcion
Perssonal directo
Vigilante
Administrador
Asistente de caja
Jefe de produccion
Costo Unitario
S/.
750.00
S/.
750.00
S/.
1,500.00
S/.
800.00
S/.
1,500.00
Costo Total
S/. 2,250.00
S/.
750.00
S/. 1,500.00
S/.
800.00
S/. 1,500.00
TOTAL S/.
6,800.00
Costo Unitario
S/.
6.00
S/.
200.00
S/.
50.00
TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
TOTAL S/.
Monto
588.42
101.06
302.08
6,800.00
456.00
500.00
8,747.56
Costo Total
S/.
6.00
S/.
200.00
S/.
250.00
S/.
456.00
JA LA CABAA
MUEBLES Y ENSERES
DEPRECIACI
Vida Util
5 aos
Mensual
Mensual
5 Aos
Mensual
Mensual
5 aos
Mensual
Mensual
Mensual
Depreciacion Mensual
S/.
0.33
S/.
100.00
S/.
150.00
S/.
60.00
S/.
50.00
S/.
80.00
S/.
3.08
S/.
75.00
S/.
30.00
S/.
40.00
TOTAL S/.
588.42
Cantidad
8
15
12
4
1
QUINARIAS Y EQUIPOS
Vida Util
5 Aos
5 Aos
5 Aos
5 Aos
2 Aos
2 Aos
3 Aos
3 Aos
4 Aos
Depreciacion Mensual
S/.
5.00
S/.
25.00
S/.
7.50
S/.
4.17
S/.
3.00
S/.
6.67
S/.
1.11
S/.
11.11
S/.
37.50
TOTAL S/.
101.06
COSTOS VARIABLES
Cantidad Kg.
8
50
20.500
100.250
145.125
1600.500
1900.500
530.125
50.000
TOTAL
COSTO UNITARIO =
BENEFICIO
BENEFICIO = INGRESO - COSTO TOTAL
INGRESO (PRECIO * CANTIDAD)
COSTO TOTAL
BENEFICIO
PUNTO DE EQUILIBRIO
P.E. =
UNIDDES
VENDIDAS
500
1000
1500
2000
2401.77
2500
3000
3500
4000
COSTO FIJO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
8,747.56
8,747.56
8,747.56
8,747.56
8,747.56
8,747.56
8,747.56
8,747.56
8,747.56
50000
SOLES
40000
30000
20000
10000
0
0
0
500
DEPRECIACION DE INMUEBLES
Descripcion
Pozas de Ovas
Pozas de Crecimiento
Pozas de Engorde
Pozas de Reproductores
Inmueble
Costo Unitario
S/.
400.00
S/. 1,500.00
S/. 1,500.00
S/.
800.00
S/. 8,000.00
Costo Total
Vida Util
S/.
3,200.00 5 aos
S/.
22,500.00 20 aos
S/.
18,000.00 20 aos
S/.
3,200.00 20 aos
S/.
8,000.00 10 aos
TOTAL
COSTOS VARIABLES
Detalle
Disolvente nutritivo
Ovas (millar)
Alimento Pre - Inicio
Alimento Inicio
Alimento Crecimiento I
Alimento Crecimiento II
Alimento Engorde
Alimento Acabado
Alimento de Reproductores
DESCRIPCION
Costo Unitario
S/.
150.00
S/.
100.00
S/.
10.50
S/.
8.25
S/.
6.70
S/.
5.00
S/.
4.50
S/.
4.55
S/.
5.00
TOTAL
COSTO UNITARIO =
Costo Total
Cantidad de Produccion
MENSUAL
Costo Fijo
Costo Variable
COSTO TOTAL
CANTIDAD DE PRODUCCION (Kg)
COSTO UNITARIO =
COSTO UNITARIO =
S/. 8,747.56
S/. 27,431.47
S/. 36,179.02
4000.00
S/. 36,179.02
4000.00
S/.
9.04
BENEFICIO
BENEFICIO = INGRESO - COSTO TOTAL
TOTAL
S/. 42,000.00 S/.
S/. 36,179.02 S/.
S/. 5,820.98 S/.
UNITARIO
10.50
9.04
1.46
PUNTO DE EQUILIBRIO
COSTO FIJO
P.V.U. - C.V.U.
=
P.E.
COSTO VARIABLE
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,428.93
6,857.87
10,286.80
13,715.73
16,471.00
17,144.67
20,573.60
24,002.54
27,431.47
8,747.56
3.64
2401.77
COSTO TOTAL
VENTAS
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
PUNTO DE EQUILIBRIO
COSTO TOTAL
S/.
S/.
VENTAS
12,176.49
15,605.42
19,034.36
22,463.29
25,218.56
25,892.22
29,321.16
32,750.09
36,179.02
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
5,250.00
10,500.00
15,750.00
21,000.00
25,218.56
26,250.00
31,500.00
36,750.00
42,000.00
DIFERENCIA
(VENTAS - C. TOTAL)
S/.
-6,926.49
S/.
-5,105.42
S/.
-3,284.36
S/.
-1,463.29
S/.
S/.
357.78
S/.
2,178.84
S/.
3,999.91
S/.
5,820.98
500
1000
1500
2000
2500
UNIDADES
3000
3500
4000
4500
Depreciacion Mensual
S/.
53.33
S/.
93.75
S/.
75.00
S/.
13.33
S/.
66.67
S/.
302.08
DATOS
Precio de venta Kg
Costo de venta total Kg
CVU
CFU
UTILIDAD / KG
S/.
S/.
S/.
S/.
S/.
10.50
9.04
6.86
2.19
1.46
TOTAL
Costo Unitario
Costo Total
S/.612.60
S/.839.02
S/.8,702.00
S/.49,567.58
S/.48,524.05
S/.176,505.82
S/.5.11
S/.4.17
S/.3.80
S/.3.80
S/.3.72
S/.4.25
70279.198
S/.284,751.07
C. Unit. / Mes
S/.800.00
S/.600.00
S/.600.00
S/.500.00
S/.400.00
COSTO TOTAL
Costo Total
S/.9,600.00
S/.21,600.00
S/.14,400.00
S/.6,000.00
S/.4,800.00
S/.56,400.00
C. Unit. / Mes
S/.80.00
S/.60.00
S/.630.00
S/.40.00
S/.40.00
S/.50.00
S/.230.00
COSTO TOTAL
Costo Total
S/.240.00
S/.180.00
S/.1,260.00
S/.240.00
S/.200.00
S/.150.00
230
S/.2,500.00
GASTOS
Cantidad Kg.
Unidad
Detalle
Costo Unitario
300
70279.198
millares
kg.
Unidad
S/.99.05
GASTOS ADMINISTRATIVOS
Gasto
Utiles de escritorio
Publicidad
Otros
COSTO
S/.300.00
S/.800.00
S/.100.00
COSTO TOTAL
Costo Total
S/.300.00
S/.800.00
S/.100.00
S/.1,200.00
COSTO
Agua
Electricidad
Gas
Telefono fijo
Celular
S/.150.00
S/.800.00
S/.800.00
S/.600.00
S/.700.00
COSTO TOTAL
Costo Total
S/.100.00
S/.600.00
S/.500.00
S/.400.00
S/.400.00
S/.2,000.00
S/.37,200.00
Costo Total
S/.391,311.49
65000.00
S/.9.00
S/.6.02
S/.2.98
S/.2.98
S/.193,688.51
=
/ Kg.
/ Kg.
/ Kg.
/ Kg.
S/.29,715.00
S/.284,751.07
S/.56,400.00
S/.3,348.00
S/.2,500.00 S/.379,914.07
S/.1,200.00
S/.2,000.00
S/.11,397.42
S/.391,311.49
COMPARACION CRIANZA 65 TM / AO
CRIANZA DESDE OVAS
CRIANZA DESDE ALEVINOS
S/.2.98
S/.2.72
UTILIDAD / Kg.
S/.193,688.51 S/.176,566.94
UTILIDAD TOTAL
Cantidad Kg.
2290.000
13044.100
13044.100
41579.698
TOTAL
69957.898
Cantidad
1
2
2
1
1
COSTO TOTAL
Materiales y equipos de transporte
S/.6.02 / Kg.
Materiales
Seleccionadores
Carcales
Balanzas
Botas musleras
Botas canilleras
Sacones de jebe
Otros
Cantidad
3
3
2
6
5
3
COSTO TOTAL
GASTOS
65000 Kg.
Cantidad Kg.
229.5
Unidad
millares
SDE ALEVINOS
69957.898
8
kg.
Unidad
TOTAL GASTOS
Costo Total
S/.8,702.00
S/.49,567.58
S/.48,524.05
S/.176,505.82
S/.283,299.45
COSTO TOTAL
Costo Total
S/.9,600.00
S/.14,400.00
S/.14,400.00
S/.6,000.00
S/.4,800.00
S/.30,000.00
S/.49,200.00
Costo Total
S/.240.00
S/.180.00
S/.1,260.00
S/.240.00
S/.200.00
S/.150.00
230
S/.2,500.00
GASTOS
Detalle
Alevinos de 5 cm.
Costo Unitario
S/.225.00
Costo Total
S/.51,637.50
S/.500.00
S/.283,299.45
S/.4,000.00
S/.49,200.00
S/.2,700.00
S/.2,500.00
S/.1,200.00
S/.2,000.00
S/.11,896.11
S/.408,433.06
S/.396,536.95
GASTOS ADMINISTRATIVOS
Gasto
Utiles de escritorio
Publicidad
Otros
COSTO
S/.300.00
S/.800.00
S/.100.00
COSTO TOTAL
Costo Total
S/.300.00
S/.800.00
S/.100.00
S/.1,200.00
COSTO
Agua
Electricidad
Gas
Telefono fijo
Celular
S/.150.00
S/.800.00
S/.800.00
S/.600.00
S/.700.00
COSTO TOTAL
Costo Total
S/.100.00
S/.600.00
S/.500.00
S/.400.00
S/.400.00
S/.2,000.00
S/.408,433.06
65000.00
S/.9.00
S/.6.28
S/.2.72
S/.2.72
S/.176,566.94
=
/ Kg.
/ Kg.
/ Kg.
/ Kg.
S/.6.28
/ Kg.
65000 Kg.
INDICADORES PRODUCTIVOS
RUBRO
Ovas importadas y vendidas
Truchas comerciales
Mortalidad total
Cantidad de alimentos
Conversion alimenticia
UNIDAD DE
MEDIDA
Millares
Kg.
%
Kg.
2009
2010
3899.96
4.00
4289.96
1.10
9188.85
4.00
10107.94
1.10
AOS
2011
909.00
12758.98
8.00
12758.98
1.00
2011
85305.00
120029.15
205334.15
9.41
93.84
2012
154074.60
184529.53
338604.13
10.32
66.70
2010
2011
2012
3900.00
960.00
42452.50
4800.00
0.00
0.00
3637.25
55749.75
3900.00
960.00
53587.55
4800.00
1440.00
0.00
5270.00
69957.55
5040.00
960.00
73003.18
6264.00
1440.00
0.00
7124.40
93831.58
6000.00
1200.00
1800.00
6500.00
240.00
288.00
16028.00
6000.00
1200.00
1800.00
6500.00
174.00
300.00
15974.00
6264.00
1200.00
1800.00
11387.04
120.00
360.00
21131.04
3120.00
0.00
3120.00
3654.00
63402.75
67056.75
4206.00
161122.50
165328.50
1950.00
1950.00
1950.00
1950.00
5897.46
5897.46
INGRESOS TOTALES
RUBRO
Venta de Ovas
Venta de Truchas
TOTAL
Precio / Kg. De truchas
Precio/ Millar de Ovas
2009
2010
31885.00
31885.00
8.18
83132.43
83132.43
9.05
COSTOS TOTALES
RUBRO
2009
PRODUCCION
Combustible
3366.00
Medicina
960.00
Alimento
18017.82
Mano de Obra directo
4800.00
Gastos Comas
0.00
Depreciacion
0.00
Alevinos
1543.73
SUB TOTAL
28687.55
ADMINISTRACION
Mano de Obra Indirecto (Administrador)6000.00
Remuneracion Contador
1200.00
Remuneracion Auxiliar Contabilidad 1800.00
Pagos (CTS, ONP Y ESSALUD)
6500.00
Suministros (papel, utiles y otros)
396.00
Servicios (Agua, Luz, Telefono y recargas)336.00
SUB TOTAL
16232.00
COMERCIALIZACION
Pasajes y fletes
2300.00
Ovas
0.00
SUB TOTAL
2300.00
FINANCIEROS
Interes
1170.00
SUB TOTAL
1170.00
TOTAL
48389.55
76847.75
154938.30
286188.58
12.41
8.36
7.17
69.75
6.99
69.75
UTILIDAD/KG
-4.23
0.69
2.24
3.33
2013
139779.29
169963.91
309743.20
9.71
73.57
2013
3900.00
1350.00
73536.63
6264.00
1776.00
0.00
9784.29
96610.92
6264.00
1200.00
2400.00
11387.04
174.00
360.00
21785.04
3654.00
132525.00
136179.00
8400.00
8400.00
2013
1900.00
17508.72
32.00
17508.72
1.00
RUBRO
INGRESOS
Ventas de Ovas
Venta de Truchas
TOTAL DE INGRESOS
EGRESOS
PRODUCCION
ADMINISTRACION
COMERCIALIZACION
FINANCIEROS
TOTAL DE EGRESOS
BENEFICIO BRUTO
RENTA (30%)
BENEFICIO NETO
2009
31885.00
31885.00
28687.55
16232.00
2300.00
1170.00
48389.55
-16504.55
-16504.55
ESTRUCTURA DE COSTOS
RUBRO
COSTOS FIJOS
Mano de indirecta (administrador)
Remuneracion contador
Remuneracion Auxiliar contabilidad
Pagos (CTS, ONP Y ESSALUD)
Suministros (papel, utiles y otros)
Servicios (Agua, Luz, Telefono y recargas)
Ovas
Intereses
TOTAL COSTOS FIJOS
COSTOS VARIABLES
Combustible
Medicina
Alimento
Mano de Obra directo
Gastos Comas
Depreciacion
Alevinos
Pasajes y fletes
TOTAL COSTOS VARIABLES
TOTAL COSTOS
2009
6000.00
1200.00
1800.00
6500.00
396.00
336.00
0.00
1170.00
17402.00
3366.00
960.00
18017.82
4800.00
0.00
0.00
1543.73
2300.00
30987.55
48389.55
PUNTO DE EQUILIBRIO
RUBRO
INGRESOS
2009
262974.96
7.45
69.75
2.26
Venta de Ovas
Venta de Truchas
TOTAL INGRESOS
COSTOS
FIJOS
VARIABLES
COSTO TOTAL
P.E.E. (S/.)
0.00
31885.00
31885.00
17402.00
30987.55
48389.55
ANALISIS FINANCIEROS
RUBRO
INGRESOS
Ingresos en efectivo
Creditos Obtenidos
TOTAL
GASTOS
Gastos efectivos
Inversiones pagadas en efectivo (Amortizacion)
Intereses
Depreciacion
TOTAL
RESULTADO FINANCIERO
2009
31885.00
2000.00
33885
48389.55
2000.00
1170.00
51559.55
-17674.55
NANCIAS Y PERDIDAS
2010
2011
2012
2013
83132.43
83132.43
85305.00
120029.15
205334.15
154074.60
184529.53
338604.13
139779.29
169963.91
309743.20
55749.75
16028.00
3120.00
1950.00
76847.75
6284.68
1885.40
4399.28
69957.55
15974.00
67056.75
1950.00
154938.30
50395.85
15118.76
35277.10
93831.58
21131.04
165328.50
5897.46
286188.58
52415.55
15724.67
36690.89
96610.92
21785.04
136179.00
8400.00
262974.96
46768.24
14030.47
32737.77
2010
2011
2012
2013
6000.00
1200.00
1800.00
6500.00
240.00
288.00
0.00
1950.00
17978.00
6000.00
1200.00
1800.00
6500.00
174.00
300.00
63402.75
1950.00
81326.75
6264.00
1200.00
1800.00
11387.04
120.00
360.00
161122.50
5897.46
188151.00
6264.00
1200.00
2400.00
11387.04
174.00
360.00
132525.00
8400.00
162710.04
3900.00
960.00
42452.50
4800.00
0.00
0.00
3637.25
3120.00
58869.75
76847.75
3900.00
960.00
53587.55
4800.00
1440.00
0.00
5270.00
3654.00
73611.55
154938.30
5040.00
960.00
73003.18
6264.00
1440.00
0.00
7124.40
4206.00
98037.58
286188.58
3900.00
1350.00
73536.63
6264.00
1776.00
0.00
9784.29
3654.00
100264.92
262974.96
2011
2012
2013
CTURA DE COSTOS
O DE EQUILIBRIO
2010
0.00
83132.43
83132.43
85305.00
120029.15
205334.15
154074.60
184529.53
338604.13
139779.29
169963.91
309743.20
17978.00
58869.75
76847.75
61598.92
81326.75
73611.55
154938.30
126775.20
188151.00
98037.58
286188.58
264827.78
162710.04
100264.92
262974.96
240589.76
2010
2011
2012
2013
83132.43
3000.00
86132.43
205334.15
3000.00
208334.15
338604.13
2000.00
340604.13
309743.20
2000.00
311743.2
76847.75
3000.00
1950.00
154938.30
3000.00
1950.00
286188.58
2000.00
5897.46
262974.96
2000.00
8400.00
81797.75
4334.68
159888.30
48445.85
294086.04
46518.09
273374.96
38368.24
SIS FINANCIEROS
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
5,250.00
320.00
13,049.73
65.00
606.00
16.50
126.50
77.00
55.00
55.00
33.00
33.00
110.00
100.00
1,650.00
1,100.00
550.00
S/.
2,647.13
S/.
S/.
S/.
20,940.73
S/.
2,647.13
S/.
2,475.00
S/.
26,062.86
S/.
46,906.77
S/.
20,843.91
1,650.00
825.00
S/.
45,100.07
S/.
1,806.70
COMPARACION D
COSTO TOTAL
INGRESOS
BENEFICIO ECONOMICO
COMPARACION D
COSTO UNITARIO
P.V. TRUCHAS COMERCIALES
P.V. TRUCHAS REZAGADAS
UTILIDAD UNITARIA
S/.27,540.93
S/.45,710.38
S/.18,169.45
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
5,250.00
320.00
14,402.80
190.00
606.00
16.50
126.50
77.00
55.00
55.00
33.00
33.00
110.00
100.00
1,650.00
1,100.00
550.00
S/.
2,647.13
S/.
S/.
1,650.00
825.00
S/.
45,001.13
S/.
709.25
S/.5.07
S/.8.50
S/.5.00
S/.8.41
S/.3.34
RODUCCION EN ESTANQUES
COSTO TOTAL (S/.)
S/.
22,418.80
S/.
2,647.13
S/.
2,475.00
S/.
27,540.93
S/.
45,710.38
S/.
18,169.45