1

1421
522
1
521
5011
1
1041
1421
2
3331
4011
421
3
3337
4011
421
3
421
423
4
331
4011
461
4
461
1041
5
6021
4011
421
5
241
612
5
421
1041
5
421
373
423
6
603
4011
421
6
252

613
8
612
613
241
252
8
90
93
79
9
333
4011
4212
9
4212
1041
13
6211
6277
6271
6273
4031
4033
4691
4111
13
92
93
79
14
6361
6362
633
6353
182
6431
4011
40615
4212
14
93
791
15
6291
415
15
93

791
16
68
39
16
93
791
14
651
182
14
93
79

S/.

S/.

S/.

S/.
S/.

S/.
S/.

S/.

S/.
S/.

S/.

S/.
S/.

S/.

S/.

S/.
S/.

S/.
S/.

100,000.00

10,000
S/.

100,000.00

S/.

100,000.00

S/.

100,000.00

S/.

150,000.00

S/.

20,000.00

S/.

20,000.00

S/.

10,000.00

S/.

10,000.00

100,000.00

100,000.00

127,118.64
22,881.36

16,949.15
3,050.85

20,000.00

8,474.58
1,525.42

10,000.00
MAT DIRECTO
A
B

127,118.64
22,881.36
S/.

150,000.00

S/.

127,118.64

S/.

30,000.00

S/.

127,000.00

127,118.64

30,000.00

120,000.00
7,000.00

17,796.61
3,203.39

17,796.61

6
SUMINISTROS
C
D

S/.
S/.

21,000.00
7

S/.
S/.

S/.

17,796.61

S/.
S/.

117,372.88
14,745.76

117,372.88
14,745.76

Saldo final de Pro. En Proceso al 80%

PRODUCTOS
ABC1
ABC2
ABC3
8

S/.
S/.

S/.
S/.

S/.

117,372.88
14,745.76
S/.

132,118.64

S/.

15,000.00

S/.

15,000.00

12,711.86
2,288.14

CONSUMO
A
B
C
D

15,000.00
13

S/.
S/.
S/.
S/.

S/.
S/.

22,573.36
2,031.60
169.30
225.73

PRODUCTO
ABC1
ABC2
ABC3
S/.

169.30

S/.
S/.
S/.

2,031.60
225.73
22,573.36

S/.

25,000.00

10,000.00
15,000.00
14

S/.
S/.
S/.
S/.
S/.
S/.
S/.

4,237.29
3,389.83
6,779.66
2,542.37
5,084.75
1,000.00
3,966.10

CONCEPTO
ENERGIA
VAPOR
MAQUILA
ALQUILER
SEGURO
IMPUESTO
S/.
S/.

S/.

S/.

S/.

1,000.00
26,000.00

17,949.15
S/.

17,949.15

S/.

1,881.11

1,881.11

1,881.11

PRODUCTO
ABC1
ABC2
ABC3

S/.
S/.

S/.

S/.

S/.

1,881.11

1,447.74
S/.

1,447.74

S/.

1,447.74

S/.

423.73

S/.

423.73

1,447.74

423.73

423.73

CONCEPTO
MAQUINARIAS
MOBILIARIO

acciones

5
S/.
S/.

PC
80,000.00 S/.
70,000.00 S/.

COSTO
67,796.61
59,322.03

S/.
S/.

6
PC
15,000.00 S/.
6,000.00 S/.

COSTO
12,711.86
5,084.75

kg
COSTO POR kg
5,000.0 S/.
13.56
10,000.0 S/.
5.93

Saldo final de Pro. En Proceso al

PRODUCCION PROG
5,000
7,000
10,000
22,000
8
UNIDAD O %
4,500
9,500
80%
90%

13
HORAS HOMBRE
500
750
650
1900

80% de sus componentes

AREA
PROD. TERM.
4,500
17%
6,500
33%
9,000
50%
20,000

S/.
S/.
S/.
S/.

COSTO
61,016.95
56,355.93
10,169.49
4,576.27

%
26%
39%
34%

14
S/.
S/.
S/.
S/.
S/.
S/.

COSTO
4,237.29
3,389.83
6,779.66
2,542.37
423.73
1,000.00

HORAS MAQUINA
250
180
120
550

FACTOR
H. MAQUINA
H. MAQUINA
VOLUMEN
AREA
H. MAQUINA
AREA

%
45%
33%
22%

VOLUMEN %
23%
32%
45%

S/.
S/.

COSTOS
DEPRECIACION
156,779.66 S/.
2,471.75
8,474.58 S/.
70.62
S/.
2,542.37

S/. 139,830.51 S/.

2,330.51

CONSUMO
833.33
2,333.33
5,000.00

PRODUCTOS PROC. P.E.P. (80%)

500
400.0
500
400.0
1,000
800.0
2,000
1,600.0

PE
4,900.0
6,900.0
9,800.0
21,600.0

S/. 16,949.15 S/.

141.24

PRODUCTOS
ABC1
ABC2
ABC3
TOTAL

S/.
S/.
S/.
S/.
S/.

MATERIA PRIMA
A
B
10,169.49 S/.
28,177.97
20,338.98 S/.
9,392.66
30,508.47 S/.
18,785.31
61,016.95 S/.
56,355.93
117,372.88

MP
MOD
CIF
TOTAL INV.
P.E.
C.U.
I.F. PROCESO
COSTO PROD. T.
VOLUMEN
C.U.

SUMINISTROS
C - CIF
D - DIRECTO
S/. 2,311.25 S/.
2,288.14
S/. 3,235.75 S/.
762.71
S/. 4,622.50 S/.
1,525.42
S/. 10,169.49 S/.
4,576.27

ABC1
S/. 38,347.46
S/. 2,829.59
S/. 15,195.27
S/. 56,372.32
4900
S/.
11.50
S/. 4,601.82
S/. 51,770.49
4500
S/.
11.50

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

ABC2
29,731.64
4,244.39
15,934.49
49,910.52
6900
7.23
2,893.36
47,017.16
6500
7.23

MANO DE OBRA
DIRECTA
INDIRECTA
S/. 2,631.58 S/.
3,409.09
S/. 3,947.37 S/.
4,772.73
S/. 3,421.05 S/.
6,818.18
S/. 10,000.00 S/.
15,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

ABC3
49,293.79
3,678.47
20,659.92
73,632.18
9800
7.51
6,010.79
67,621.39
9000
7.51

S/.
S/.
S/.
S/.

TOTAL
117,372.88
10,752.45
51,789.69
179,915.01
21600

S/.
S/.

13,505.98
166,409.04

ENERGIA
S/.1,926.04
S/.1,386.75
S/. 924.50
S/.4,237.29

VAPOR
S/.1,540.83
S/.1,109.40
S/. 739.60
S/.3,389.83

MAQUILA
S/. 1,540.83
S/. 2,157.16
S/. 3,081.66
S/. 6,779.66

ALQUILER
S/. 423.73
S/. 847.46
S/.1,271.19
S/.2,542.37

CIF
SEGURO
IMPUESTO
S/. 192.60 S/. 166.67
S/. 138.67 S/. 333.33
S/.
92.45 S/. 500.00
S/. 423.73 S/.1,000.00

CTS DIREC
S/. 198.01
S/. 297.02
S/. 257.42
S/. 752.45

CTS INDIR
S/.
256.52
S/.
359.12
S/.
513.03
S/.
1,128.67

DEPREC. 1
S/.1,123.52
S/. 808.94
S/. 539.29
S/.2,471.75
S/.2,542.37

DEPREC. 2
S/.
16.05
S/.
22.47
S/.
32.10
S/.
70.62

TOTAL
S/.
56,372.32
S/.
49,910.52
S/.
73,632.18
S/. 179,915.01

C.U.
S/.
S/.
S/.

11.50
7.23
7.51