COSTEO DE INVERSION SOBRE UN

PRODUCTO
AUTOR: CHILON ISHPILCO, ADAN
NOTA: el mximo de pginas es 8; pero como yo he
hecho con tablas en Excel tengo ms. El trabajo est
completo, tambin adjuntar el archivo Excel.
Resumen:

En este curso presento el trabajo de investigacin sobre costeo de un producto,

el cual me servir mucho porque lo hice con respecto al negocio que voy
implementando en el cual trato de calcular lo ms real que pueda para iniciar
con dicho negocio. Espero que la investigacin hecha sea a la expectativa del
tutor.
Introduccin:

La investigacin que realice tiene como finalidad de conocer ms a fondo lo

que es costeo y que por ende me he tomado el tiempo necesario para realizar
lo ms completo que puedo, ya que ello tambin me servir para implementar
mi nueva idea de negocio que surgido hace poco tiempo. Todo ello fue
realizado en la regin, departamento, provincia y distrito de Cajamarca, en el
ao 2015. La metodologa fue empleada gracias a los temas tratados en este
curso, complementado con el conocimiento que tengo sobre el tema.
En la actualidad se ha venido descubriendo nuevas estrategias, a los cuales las
podemos dividir en dos categoras: La primera, relacionada con situaciones
externas de la Empresa y tiene que ver con la consecucin de
nuevos mercados, el lanzamiento de nuevos productos, la prestacin de un
mejor servicio en todos los aspectos relacionados con la cadena del valor, para
mantener su grado de competitividad en el mercado y por ende, buscar su
consolidacin.
La segunda, relacionada con aspectos internos, los que giran en torno a como
contribuir a obtener esa competitividad y para lo cual es importante analizar la
forma como se estn utilizando los recursos humanos, fsicos y econmicos de
tal manera que contribuyan a la generacin de valor agregado y lo que es ms
importante an, como es su distribucin entre los diferentes actores que
intervienen en el proceso, teniendo en cuenta el compromiso y responsabilidad
social que como Empresa deben desempear en el contexto del pas.

LA PRODUCCIN EST DE ACUERDO CON LA DEMANDA O UNIDADES PROYECTADAS A VENDER

COSTO DE PRODUCCIN
Cantidad a
consumir por
unidad

PRODUCTO TARQUIZ

Unidad de
medida

Costo en S/. por

unidad de
medida

Costo Unitario
S/.

Tipo de costo

Carne seca (charqui)

40

gramos

0.012

0.48

Costo variable

Maiz morocha

10

gramos

0.004

0.04

Costo variable

Acete

0.3

mililitros

0.006

0.0018

Costo variable

Sal

gramos

0.001

0.004

Costo variable

Plstico

unidad

0.025

0.025

Costo variable

metros

0.01

Costo variable

Unidad

0.15

0.15

Costo variable

1.70

Costo variable

0.19

Costo variable

Flete

100

Etiquetas

TOTAL MATERIA PRIMA

Factura por tercerizacin - MOD y Costos Indirectos de Fabricacin.
COSTO UNITARIO DE CADA TARQUIZ

1.89 Costo variable unitario

ANEXO DE SERVICIO DE TERCERIZACIN

Costo por
Tipo de
Tercerizacion
unidad
Costos
Costo
Diseo
0.1
variable
Costo
sellado al vaco
0.05
variable
Costo
Tostar
0.04
variable
Total
Tercerizacion

UNIDADES A VENDER

0.19

Costo
variable

PORCENT
AJE
ENERO

PROYECCIONES DE VENTAS SEGN ESTUDIO DE MERCADO

FEBRE
AGOST
RO
MARZO ABRIL
MAYO
JUNIO
JULIO
O

SEPTIEM
BRE

OCTUB
RE

NOVIEM
BRE

DICIEM
BRE

TOTAL

Cantidades
Costo unitario por Tarquiz
Margen de contribucin

35%

Valor de venta
Cantidades proyectadas a
vender x valor de venta
I.G.V. ( DBITO FISCAL )

18%

Precio de venta

UNIDADES A COMPRAS
Cantidades
Costo de Materia Prima por
unidad
Total Materia Prima a comprar
I.G.V. ( CRDITO FISCAL)
Precio de Compra

PORCENT
AJE

14800
S/.
1.89
S/.
0.65
S/.
2.54
S/.
37,638
.26
S/.
6,774.
89
S/.
44,413
.15

15500
S/.
1.89
S/.
0.65
S/.
2.54
S/.
39,418
.45
S/.
7,095.
32
S/.
46,513
.77

15600
S/.
1.89
S/.
0.65
S/.
2.54
S/.
39,672
.77
S/.
7,141.
10
S/.
46,813
.87

15800
S/.
1.89
S/.
0.65
S/.
2.54
S/.
40,181
.39
S/.
7,232.
65
S/.
47,414
.04

16000
S/.
1.89
S/.
0.65
S/.
2.54
S/.
40,690
.02
S/.
7,324.
20
S/.
48,014
.22

15500
S/.
1.89
S/.
0.65
S/.
2.54
S/.
39,418
.45
S/.
7,095.
32
S/.
46,513
.77

16000
S/.
1.89
S/.
0.65
S/.
2.54
S/.
40,690
.02
S/.
7,324.
20
S/.
48,014
.22

16000
S/.
1.89
S/.
0.65
S/.
2.54
S/.
40,690
.02
S/.
7,324.
20
S/.
48,014
.22

15800
S/. 1.89
S/. 0.65
S/. 2.54
S/.
40,181.3
9
S/.
7,232.65
S/.
47,414.0
4

15800
16000
S/.
1.89
S/. 1.89
S/.
0.65
S/. 0.65
S/.
2.54
S/. 2.54
S/.
S/.
40,181 40,690.0
.39
2
S/.
7,232.
S/.
65 7,324.20
S/.
S/.
47,414 48,014.2
.04
2

PROYECCIONES DE COMPRAS DE MATERIAS PRIMAS SEGN PROYECCIN DE VENTAS

FEBRER
AGOST SEPTIEMB OCTUBR
ENERO
O
MARZO
ABRIL
MAYO
JUNIO
JULIO
O
RE
E
14800

1.70
25,171.
84
4530.93
18%
12
29,702.
77

15500

15600

15800

16000

15500

16000

1.70
1.70
1.70
1.70
1.70
1.70
26,362. 26,532. 26,872. 27,212. 26,362. 27,212.
40
48
64
80
40
80
4745.2 4775.84 4837.07 4898.3 4745.2 4898.3
32
64
52
04
32
04
31,107. 31,308. 31,709. 32,111. 31,107. 32,111.
63
33
72
10
63
10

16000
1.70
27,212.
80
4898.3
04
32,111.
10

15800
1.70
26,872.64
4837.075
2
31,709.72

15800

16000

188800

S/. 1.89
S/. 0.65
S/. 2.54
S/.
40,690.
02
S/.
7,324.2
0
S/.
S/.
48,014. 566,567
22
.78

NOVIEMB
RE

DICIEMB
RE

16000

16000

TOTA
L
1888
00

1.70
27,212.8
0
4898.30
4
32,111.1
0

3789
11

1.70
1.70
26,872.
64 27,212.80
4837.07
52 4898.304
31,709.
72 32,111.10

PROYECCIONES DE SERVICIO DE TERCERIZACIN Y OTROS COSTOS INDIRECTOS DE FABRICACIN SEGN PROYECCIN DE VENTAS
ENER
O

FEBRE
RO

MARZ
O

ABRIL

MAYO

JUNIO

JULIO

AGOS
TO

SEPTIEMB
RE

OCTUB
RE

NOVIEMB
RE

DICIEMB
RE

Cantidades
Costo del servicio y otros Costos
indirectos de fabricacin

14800

15500

15600

15800

16000

15500

16000

16000

15800

15800

16000

16000

0.19

0.19

0.19

0.19

0.19

0.19

0.19

0.19

Total Costo del servicio y otros Costos

indirectos de fabricacin

2,812.
00
506.1
6
3,318.
16

2,945.
00

2,964.
00
533.5
2
3,497.
52

3,002.
00
540.3
6
3,542.
36

3,040.
00

2,945.
00

3,040.
00

3,040.
00

547.2
3,587.
20

530.1
3,475.
10

547.2
3,587.
20

547.2
3,587.
20

SERVICIO DE TERCERIZACIN

PORCENT
AJE

I.G.V. ( CRDITO FISCAL)

Precio de Compra

18%

530.1
3,475.
10

0.19

0.19

0.19

0.19

3,002.00

3,002.
00

3,040.00

3,040.00

547.2

547.2

3,587.20

3,587.20

540.36
3,542.36

540.36
3,542.
36

GASTOS DE PERSONAL ADMINISTRATIVO Y DE VENTAS CON SUS CARGAS SOCIALES

ACOGIDA A LA LEY DE LA MYPE

DESCUENTOS AL TRABAJADOR MENSUAL

GASTOS PERSONAL ADMINISTRATIVO
- PERSONAL

Remuneracin
Mensual

ONP

AFP

13%

12.63%

TOTAL
DESCUENTO

NETO A PAGAR
MENSUAL

Gerente General

S/. 1,150.00

S/. 149.50

S/. 149.50

S/. 1,000.50

Gerente de Finanzas

S/. 1,150.00

S/. 149.50

S/. 149.50

S/. 1,000.50

Gerente de RRHH

S/. 1,150.00

S/. 149.50

S/. 149.50

S/. 1,000.50

Gerente de Produccin

S/. 1,150.00

S/. 149.50

S/. 149.50

S/. 1,000.50

GASTO TOTAL PERSONAL ADMINISTRATIVO

S/. 4,600.00

S/. 598.00

S/. 598.00

S/. 4,002.00

TOTA
L
1888
00

4232
9

COSTOS LABORALES MENSUALES PERSONAL ADMINISTRATIVO DE LA MICRO EMPRESA ACOGIDA A LA LEY

DE MYPE

Concepto

Monto a pagar en
S/.

Cantidad de
trabajadores

Cargas laborales
en S/.

SIS

S/. 15.00

S/. 60.00

1/2 VACACIONES

S/. 47.92

S/. 191.67

S/. 62.92

S/. 251.67

TOTAL
S/.
60.00
S/.
191.67
S/.
251.67

DESCUENTOS AL TRABAJADOR MENSUAL

GASTOS PERSONAL DE VENTAS
- PERSONAL
Gerente Marketing
GASTO TOTAL PERSONAL DE
VENTAS

Remuneracin
Mensual

ONP

AFP

13%

12.63%

TOTAL
DESCUENTO

S/. 1,150.00

S/. 149.50

S/. 149.50

S/. 1,150.00

S/. 149.50

S/. 149.50

COSTOS LABORALES MENSUALES PERSONAL VENTAS DE LA MICRO EMPRESA ACOGIDA A LA LEY DE MYPE
Monto a pagar en
Cantidad de
Cargas laborales
Concepto
S/.
trabajadores
en S/.
TOTAL
S/.
SIS
S/. 15.00
1
S/. 15.00
15.00
S/.
1/2 VACACIONES
S/. 47.92
1
S/. 47.92
47.92
S/.
S/. 62.92
S/. 62.92
62.92

NETO A PAGAR
MENSUAL

1,000.5

GASTOS ADMINISTRATIVOS
EN ADQUISICIN DE BIENES
Y SERVICIOS
- BIENES

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEM
BRE

OCTUBRE

NOVIEM
BRE

DICIEMB
RE

tiles de escritorio

S/. 10.00

S/. 10.00

S/. 8.00

S/. 10.00

S/. 8.00

S/. 10.00

S/. 10.00

S/. 8.00

S/. 8.00

S/. 10.00

S/. 10.00

S/. 10.00

Materiales de limpieza

S/. 30.00

S/. 28.00

S/. 25.00

S/. 28.00

S/. 25.00

S/. 30.00

S/. 30.00

S/. 25.00

S/. 26.00

S/. 27.00

S/. 30.00

S/. 30.00

Materiales de computacin

S/. 30.00

S/. 25.00

S/. 25.00

S/. 20.00

S/. 20.00

S/. 30.00

S/. 30.00

S/. 20.00

S/. 25.00

S/. 27.00

S/. 30.00

S/. 30.00

Otros

S/. 20.00

S/. 18.00

S/. 20.00

S/. 15.00

S/. 15.00

S/. 20.00

S/. 20.00

S/. 18.00

S/. 18.00

S/. 18.00

S/. 20.00

S/. 20.00

COSTO TOTAL EN BIENES

S/. 90.00

S/. 81.00

S/. 78.00

S/. 73.00

S/. 68.00

S/. 90.00

S/. 90.00

S/. 71.00

S/. 77.00

S/. 82.00

S/. 90.00

S/. 90.00

IGV (18 %) CRDITO FISCAL

S/. 16.20

S/. 14.58

S/. 14.04

S/. 13.14

S/. 12.24

S/. 16.20

S/. 16.20 S/. 12.78

S/. 13.86

S/. 14.76

S/. 16.20

S/. 16.20

PRECIO DE COMPRA DE BIENES

S/. 106.20

S/. 95.58

S/. 92.04

S/. 86.14

S/. 80.24

S/. 106.20

S/. 106.20

S/. 90.86

S/. 96.76

S/. 106.20

S/. 106.20

MARZO

ABRIL

NOVIEM
BRE

DICIEMB
RE

-SERVICIOS

ENERO

FEBRERO

MAYO

JUNIO

JULIO

S/. 83.78

AGOSTO

SEPTIEM
BRE

OCTUBRE

Luz

80

80

85

75

80

80

85

70

75

80

80

80

Agua

45

45

45

46

47.5

50

51

49

40

45

43.7

50

Telfono e Internet

50

50

50

50

50

50

50

50

50

50

50

50

Gastos de representacin

80

90

90

80

80

100

100

90

80

80

90

100

Mantenimiento en general

90

90

90

90

90

90

90

90

90

90

90

90

Alquiler de local

500

500

500

500

500

500

500

500

500

500

500

500

Servicio y asesorias externas

200

200

200

200

200

200

200

200

200

200

200

200

100
S/.
1,145.00
S/.
206.10
S/.
1,351.10

100
S/.
1,155.00
S/.
207.90
S/.
1,362.90

100
S/.
1,160.00
S/.
208.80
S/.
1,368.80

100
S/.
1,141.00
S/.
205.38
S/.
1,346.38

100

100
S/.
1,170.00

100
S/.
1,176.00
S/.
211.68
S/.
1,387.68

100
S/.
1,149.00
S/.
206.82
S/.
1,355.82

100
S/.
1,135.00
S/.
204.30
S/.
1,339.30

100
S/.
1,145.00
S/.
206.10
S/.
1,351.10

100
S/.
1,153.70
S/.
207.67
S/.
1,361.37

100
S/.
1,170.00
S/.
210.60
S/.
1,380.60

Otros gastos de gestin

COSTO TOTAL EN SERVICIOS
IGV (18 %) CRDITO FISCAL
PRECIO DE COMPRA DE
SERVICIOS

S/. 1,147.50
S/. 206.55
S/. 1,354.05

S/. 210.60
S/.
1,380.60

GASTOS VENTAS
GASTOS DE VENTAS

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEM
BRE

OCTUBRE

NOVIEM
BRE

DICIEMB
RE

Impresiones de folletera

30

30

30

30

30

30

30

30

30

30

30

30

Publicidad en pginas web

40

40

40

40

40

40

40

40

40

40

40

40

Merchandising en general
Participacin en ferias
municipales

50

30

20

60

20

50

40

30

20

40

30

60

50

50

50

50

50

50

50

50

50

50

50

60

Otras publicidades

40

40

40

40

40

40

40

40

40

40

40

40

150
S/.
360.00

120
S/.
310.00

150
S/.
330.00

120
S/.
340.00

120

150

S/. 300.00

S/. 360.00

150
S/.
350.00

120
S/.
310.00

120
S/.
300.00

90
S/.
290.00

90
S/.
280.00

120
S/.
350.00

S/. 64.80
S/.
424.80

S/. 55.80
S/.
365.80

S/. 59.40
S/.
389.40

S/. 61.20
S/.
401.20

S/. 54.00

S/. 64.80

S/. 354.00

S/. 424.80

S/. 63.00 S/. 55.80

S/.
S/.
413.00
365.80

S/. 54.00
S/.
354.00

S/. 52.20
S/.
342.20

S/. 50.40
S/.
330.40

S/. 63.00
S/.
413.00

Movilidad
GASTO TOTAL VENTAS
IGV (18 %) CRDITO FISCAL
PRECIO DE COMPRA DE
VENTAS

RESUMEN DE INVERSIONES
CAPITAL DE TRABAJO QUE NECESITARA PARA EL PRIMER MES
INVERSIN FIJA TANGIBLE

S/. 2,500.42

INVERCIN FIJA INTANGIBLE

S/. 1,147.27

COMPRA DE MATERIA PRIMA PARA PRODUCIR

S/. 29,702.77

SERVICO DE TERCERIZACIN

S/. 3,318.16

GASTOS PERSONAL ADMINISTRATIVO

S/. 4,002.00

GASTOS ADMINISTRATIVOS EN ADQUISICIN DE BIENES Y SERVICIOS

S/. 1,457.30

GASTOS VENTAS

S/. 424.80
TOTAL DE LA INVERSIN

S/. 42,552.72

II. FINANCIAMIENTO PROPIO

Aporte Total

Efectivo

Activos fijos

1. Aguilar Mancilla, Josue Miqueas

S/. 6,078.96

S/. 6,078.96

2. Barboza Bermudo, Wendy Rosa

S/. 6,078.96

S/. 6,078.96

3. Mallqui Velarde, Ronald Vidal

S/. 6,078.96

S/. 6,078.96

4. Julon Garcia, Mary Briseth

S/. 6,078.96

S/. 6,078.96

5. Carrasco Pisco, Maria Delita

S/. 6,078.96

S/. 6,078.96

6. Dvila la Fuente, Gian Carlo

S/. 6,078.96

S/. 6,078.96

7. Taipe Cabezas, Liz Yessica

S/. 6,078.96

S/. 6,078.96

S/. 42,552.72

S/. 42,552.72

TOTAL FINANCIAMIENTO PROPIO

S/. 0.00

III. DETERMINACIN DEL COSTO TOTAL Y UNITARIO MENSUAL

COSTO DE PRODUCCIN

ENERO
S/.
27,983.8
4

FEBRER
O
S/.
29,307.4
0

MARZO
S/.
29,496.4
8

ABRIL
S/.
29,874.6
4

MAYO
S/.
30,252.8
0

JUNIO
S/.
29,307.4
0

SEPTIEM OCTUBR NOVIEM DICIEMB

JULIO
AGOSTO
BRE
E
BRE
RE
S/.
S/.
S/.
S/.
30,252.8 30,252.8
S/. 29,874.6
S/. 30,252.8
0
0 29,874.64
4 30,252.80
0

INVERSIN FIJA INTANGIBLE

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

S/.
1,047.73

GASTOS TOTAL PERSONAL

ADMINISTRATIVO

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
4,600.00

S/.
251.67

S/.
251.67

S/.
251.67

S/.
251.67

S/.
251.67

S/.
251.67

S/.
251.67

S/.
251.67 S/. 251.67

S/.
251.67

COSTOS LABORALES PERSONAL

ADMINISTRATIVO

S/.
251.67 S/. 251.67

GASTO TOTAL PERSONAL DE

VENTAS

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

S/.
1,150.00

COSTOS LABORALES PERSONAL

VENTAS

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

S/. 62.92

COSTO TOTAL EN BIENES

S/. 90.00

S/. 81.00

S/. 78.00

S/. 73.00

S/. 68.00

S/. 90.00

S/. 90.00

S/. 71.00

S/. 77.00

S/. 82.00

S/. 90.00

S/. 90.00

COSTO TOTAL EN SEVICIOS

S/.
1,145.00

S/.
1,155.00

S/.
1,160.00

S/.
1,141.00

S/.
1,147.50

S/.
1,170.00

S/.
1,176.00

S/.
1,149.00

S/.
1,135.00

S/.
1,145.00

S/.
1,153.70

S/.
1,170.00

GASTO TOTAL VENTAS

S/.
360.00

S/.
310.00

S/.
330.00

S/.
340.00

S/.
300.00

S/.
360.00

S/.
350.00

S/.
290.00 S/. 280.00

S/.
350.00

TOTAL DEPRECIACIN

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

S/. 33.78

TOTAL COSTOS MS GASTOS

S/.
36,724.
94

S/.
37,999.
50

S/.
38,210.
58

S/.
38,574.
74

S/.
38,914.
40

S/.
38,073.
50

S/.
39,014.
90

S/.
38,928.
90

S/.
38,532.7
4

S/.
38,537.
74

S/.
38,922.6
0

S/.
39,008.
90

14,800

15,500

15,600

15,800

16,000

15,500

16,000

16,000

15,800

15,800

16,000

16,000

S/. 2.48

S/. 2.45

S/. 2.45

S/. 2.44

S/. 2.43

S/. 2.46

S/. 2.44

S/. 2.43

S/. 2.44

S/. 2.44

S/. 2.43

S/. 2.44

S/. 0.06

S/. 0.09

S/. 0.09

S/. 0.10

S/. 0.11

S/. 0.09

S/. 0.10

S/. 0.11

S/. 0.10

S/. 0.10

S/. 0.11

S/. 0.11

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 0.46

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

S/. 3.00

NMERO DE UNIDADES A
PRODUCIR
COSTO UNITARIO TOTAL
GANANCIA O PRDIDA
VALOR DE VENTA
IGV
PRECIO DE VENTA

18
%

S/.
310.00 S/. 300.00

IV. ESTADO DE RESULTADOS PROYECTADO

CONCEPTOS
UNIDADES A
VENDER
VENTAS
COSTO VARIABLE
UNITARIO
MARGEN DE
CONTRIBUCION

ENERO

FEBRER
O

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

NOVIEM
BRE

-S/.
7,176.88

-S/.
-S/.
1,512.92 1,502.92
S/.
S/.
1,648.65 1,643.65

-S/.
1,492.92
S/.
1,767.42

-S/.
-S/.
602.72
602.72
S/.
S/.
1,045.93 1,040.93

-S/.
610.35
S/.
1,157.07

AGOSTO

SEPTIEM
BRE

OCTUBR
E

NOVIEM
BRE

DICIEMB
RE

15,500
15,600
15,800
16,000
15,500
16,000
16,000
15,800
15,800
16,000
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
39,418.4 39,672.7 40,181.3 40,690.0 39,418.4 40,690.0 40,690.0
S/. 40,181.3
S/.
5
7
9
2
5
2
2 40,181.39
9 40,690.02
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
29,307.4 29,496.4 29,874.6 30,252.8 29,307.4 30,252.8 30,252.8
-S/. 29,874.6
-S/.
0
8
4
0
0
0
0 29,874.64
4 30,252.80
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/. 10,111.0 10,176.2 10,306.7 10,437.2 10,111.0 10,437.2 10,437.2 10,306.7 10,306.7 10,437.2
9,654.42
5
9
5
2
5
2
2
5
5
2

GASTOS DE VENTAS
GANANCIA
OPERATIVA

-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
1,572.92 1,522.92 1,542.92 1,552.92 1,512.92 1,572.92 1,562.92 1,522.92
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
913.33 1,418.96 1,462.19 1,606.65 1,775.62 1,344.96 1,675.12 1,761.12
-S/.
564.57
S/.
348.75

-S/.
7,169.18

-S/.
591.28
S/.
827.68

-S/.
7,171.18

-S/.
7,147.18

-S/.
7,148.68

-S/.
-S/.
-S/.
595.09
602.72
610.35
S/.
S/.
S/.
867.10 1,003.93 1,165.27

-S/.
7,193.18

-S/.
7,199.18

DICIEMB
RE

-S/.
7,160.18

14,800
S/.
37,638.2
6
-S/.
27,983.8
4

-S/.
7,168.18

GANANCIA NETA

OCTUBR
E

TOTAL
188,800
16,000
.00
S/.
40,690.0 480,142
2
.19
-S/.
30,252.8 356,983
0
.04
S/.
10,437.2 123,159
2
.15
-S/. 86,025.
7,193.18
36
-S/. 18,435.
1,562.92
00
S/. 18,698.
1,681.12
79
-S/. 7,202.1
610.35
3
S/. 11,496.
1,070.77
66

GASTOS
ADMINISTRATIVOS

Impuesto a la renta

SEPTIEM
BRE

-S/.
7,153.18

-S/.
-S/.
-S/.
591.28
610.35
610.35
S/.
S/.
S/.
753.68 1,064.77 1,150.77

-S/.
7,145.18

V. PUNTO DE EQUILIBRIO
CONCEPTOS

ENERO

FEBRER
O

MARZO

ABRIL

MAYO

JUNIO

JULIO

Valor de venta
unitario

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

S/. 2.54

Costo variable
unitario

1.89

1.89

1.89

1.89

1.89

1.89

1.89

1.89

1.89

1.89

1.89

1.89

0.65233

0.65233

0.65233

0.65233

0.65233

0.65233

0.65233

0.65233

0.65233

0.65233

0.65233

0.65233

UTILIDAD
MARGINAL

Costos fijos
mensuales

PUNTO DE
EQUILIBRIO
en unidades
Mensual=

PUNTO DE
EQUILIBRIO
en unidades
Mensual=

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
8,741.10 8,692.10 8,714.10 8,700.10 8,661.60 8,766.10 8,762.10 8,676.10

S/.
S/.
8,658.10 8,663.10

S/.
S/.
8,669.80 8,756.10

Costo fijo
Valor de
venta
unitario Costo
variable
unitario

ENER
O

FEBR
ERO

MARZ
O

ABRIL

MAYO

JUNIO

JULIO

AGOS
TO

SEPTIE
MBRE

OCTU
BRE

NOVIE
MBRE

S/.
8,741.
10

S/.
8,692.
10

S/.
8,714.
10

S/.
8,700.
10

S/.
8,661.
60

S/.
8,766.
10

S/.
8,762.
10

S/.
8,676.
10

S/.
8,658.10

S/.
8,663.
10

S/.
8,669.80

PUNTO
DE
EQUILIB
DICIEM
RIO EN
BRE
UNIDAD
ES
ANUAL
S/.
8,756.1
0

0.7

PUNTO DE
EQUILIBRIO
en unidades
Mensual=

0.7

0.7

0.7

0.7

0.7

0.7

0.7

13399 13324 13358 13337 13278 13438 13432 13300

.89
.77
.50
.04
.02
.21
.08
.25

0.7

0.7

13272. 13280
65
.32

0.7

0.7

13290.
59

13422. 160135.
88
2085

VI. COMPROBACIN DEL PUNTO DE EQUILIBRIO

ENER
O

FEBR
ERO

MARZ
O

ABRIL

MAYO

JUNIO

JULIO

AGOS
TO

SEPTIE
MBRE

OCTU
BRE

NOVIE
MBRE

DICIEM
BRE

Valor de
venta x
punto de
equilibrio
mensual

S/.
34,07
7.61

S/.
33,88
6.58

S/.
33,97
2.35

S/.
33,91
7.77

S/.
33,76
7.67

S/.
34,17
5.07

S/.
34,15
9.48

S/.
33,82
4.20

S/.
33,754.
03

S/.
33,77
3.52

S/.
33,799.
64

S/.
S/.
34,136 407,244
.09
.01

S/.
407,244
.01

Costo
variable
unitario x
punto
equilibrio
mensual

S/.
25,33
6.51

S/.
25,19
4.48

S/.
25,25
8.25

S/.
25,21
7.67

S/.
25,10
6.08

S/.
25,40
8.98

S/.
25,39
7.38

S/.
25,14
8.11

S/.
25,095.
93

S/.
25,11
0.43

S/.
25,129.
85

S/.
S/.
25,379 302,783
.99
.65

302783.
6522

GANANCIA
BRUTA

S/.
8,741.
10

S/.
8,692.
10

S/.
8,714.
10

S/.
8,700.
10

S/.
8,661.
60

S/.
8,766.
10

S/.
8,762.
10

S/.
8,676.
S/.
10 8,658.10

S/.
8,663.
S/.
10 8,669.80

S/.
S/.
8,756.1 104,460
0
.36

S/.
104,460
.36

TOTAL

GASTOS
ADMINISTR
ATIVOS
GASTOS DE
VENTAS
GANANCIA
OPERATIVA
Impuesto a
la renta
GANANCIA
NETA

-S/.
7,168
.18
-S/.
1,572
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,169
.18
-S/.
1,522
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,171
.18
-S/.
1,542
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,147
.18
-S/.
1,552
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,148
.68
-S/.
1,512
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,193
.18
-S/.
1,572
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,199
.18
-S/.
1,562
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,153
.18
-S/.
1,522
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,145.1
8
-S/.
1,512.9
2
S/. 0.00
S/. 0.00
S/. 0.00

-S/.
7,160
.18
-S/.
1,502
.92
S/.
0.00
S/.
0.00
S/.
0.00

-S/.
7,176.8
8
-S/.
1,492.9
2

-S/.
7,193.
18
-S/.
1,562.
92

-S/.
86,025.
36
-S/.
18,435.
00

S/. 0.00

S/. 0.00

S/. 0.00

S/. 0.00

S/. 0.00

S/. 0.00

S/. 0.00

S/. 0.00

S/. 0.00

-S/.
86,025.
36
-S/.
18,435.
00

PRESUPUESTOS OPERATIVOS QUE MIDEN LA RENTABILIDAD

18%

Enero

Unidades
Valor de venta
unitario
Valor de venta
IGV
Precio de venta
precio con IGV

Febrero

Marzo

1. PRESUPUESTO DE VENTAS DE PRODUCTOS TERMINADOS

Septiemb
Abril
Mayo
Junio
Julio
Agosto
re

Octubre

Noviemb
re

Diciembr
e

TOTAL

14800

15500

15600

15800

16000

15500

16000

16000

15800

15800

16000

16000

188800

S/.2.54
S/.37,638.
26
S/.6,774.8
9
S/.44,413.
15

S/.2.54
S/.39,418.
45
S/.7,095.3
2
S/.46,513.
77

S/.2.54
S/.39,672.
77
S/.7,141.1
0
S/.46,813.
86

S/.2.54
S/.40,181.
39
S/.7,232.6
5
S/.47,414.
04

S/.2.54
S/.40,690.
02
S/.7,324.2
0
S/.48,014.
22

S/.2.54
S/.39,418.
45
S/.7,095.3
2
S/.46,513.
77

S/.2.54
S/.40,690.
02
S/.7,324.2
0
S/.48,014.
22

S/.2.54
S/.40,690.
02
S/.7,324.2
0
S/.48,014.
22

S/.2.54
S/.40,181.
39
S/.7,232.6
5
S/.47,414.
04

S/.2.54
S/.40,181.
39
S/.7,232.6
5
S/.47,414.
04

S/.2.54
S/.40,690.
02
S/.7,324.2
0
S/.48,014.
22

S/.2.54
S/.40,690.
02
S/.7,324.2
0
S/.48,014.
22

S/.480,142.
19
S/.86,425.5
9
S/.566,567.
78

S/. 3.00

2. PROGRAMA DE PRODUCCIN (UNIDADES)

Unidades a fabricar

Enero

Febrero

Marzo

Abril

Mayo

Junio

Julio

14800

15500

15600

15800

16000

15500

16000

Agosto
16000

Septiembre
15800

Octubre
15800

Noviembre
16000

Diciembre
16000

TOTAL
188800

3. PRESUPUESTO DE COMPRAS
18%

Total Materia Prima

a comprar
SERVICIO DE
TERCERIZACIN
Valor de compra
IGV

Septiembr
Noviembr
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
e
Octubre
e
Diciembre
TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
25,171.84 26,362.40 26,532.48 26,872.64 27,212.80 26,362.40 27,212.80 27,212.80 26,872.64 26,872.64 27,212.80 27,212.80 321,111.04
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,812.00
2,945.00
2,964.00
3,002.00
3,040.00
2,945.00
3,040.00
3,040.00
3,002.00
3,002.00
3,040.00
3,040.00
35,872.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
27,983.8 29,307.4 29,496.4 29,874.6 30,252.8 29,307.4 30,252.8 30,252.8 29,874.6 29,874.6 30,252.8 30,252.8 356,983.0
4
0
8
4
0
0
0
0
4
4
0
0
4
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
5,037.09
5,275.33
5,309.37
5,377.44
5,445.50
5,275.33
5,445.50
5,445.50
5,377.44
5,377.44
5,445.50
5,445.50
64,256.95

Precio de
Compra
Importe Total

S/.
33,020.9
3
S/.33,02
0.93

S/.
34,582.7
3
S/.34,58
2.73

S/.
34,805.8
5
S/.34,80
5.85

S/.
35,252.0
8
S/.35,25
2.08

S/.
35,698.3
0
S/.35,69
8.30

S/.
34,582.7
3
S/.34,58
2.73

S/.
35,698.3
0
S/.35,69
8.30

S/.
35,698.3
0
S/.35,69
8.30

S/.
35,252.0
8
S/.35,25
2.08

S/.
35,252.0
8
S/.35,25
2.08

S/.
35,698.3
0
S/.35,69
8.30

S/.
35,698.3
0
S/.35,69
8.30

S/.
421,239.9
9
S/.421,23
9.99

4. PRESUPUESTO DE PRODUCCIN

Carne seca
(charqui)
Maiz morocha
Acete
Sal
Plstico
Flete
Etiquetas
Total costo de
materia prima
Factura por
tercerizacin MOD y Costos
Indirectos de
Fabricacin.
TOTAL COSTO DE
PRODUCCIN

Enero
Febrero
S/.
S/.
7,104.00 7,440.00
S/.
S/.
592.00
620.00
S/. 26.64 S/. 27.90

Marzo
S/.
7,488.00
S/.
624.00
S/. 28.08

Abril
S/.
7,584.00
S/.
632.00
S/. 28.44

Mayo
S/.
7,680.00
S/.
640.00
S/. 28.80

Junio
S/.
7,440.00
S/.
620.00
S/. 27.90

Julio
S/.
7,680.00
S/.
640.00
S/. 28.80

Agosto
S/.
7,680.00
S/.
640.00
S/. 28.80

Septiem
bre
Octubre
S/.
S/.
7,584.00 7,584.00
S/.
S/.
632.00
632.00
S/. 28.44 S/. 28.44

Noviem Diciemb
bre
re
S/.
S/.
7,680.00 7,680.00
S/.
S/.
640.00
640.00
S/. 28.80 S/. 28.80

TOTAL
S/.
90,624.00
S/.
7,552.00
S/. 339.84

S/. 59.20
S/.
370.00
S/.
14,800.0
0
S/.
2,220.00
S/.
25,171.
84

S/. 62.00
S/.
387.50
S/.
15,500.0
0
S/.
2,325.00
S/.
26,362.
40

S/. 62.40
S/.
390.00
S/.
15,600.0
0
S/.
2,340.00
S/.
26,532.
48

S/. 63.20
S/.
395.00
S/.
15,800.0
0
S/.
2,370.00
S/.
26,872.
64

S/. 64.00
S/.
400.00
S/.
16,000.0
0
S/.
2,400.00
S/.
27,212.
80

S/. 62.00
S/.
387.50
S/.
15,500.0
0
S/.
2,325.00
S/.
26,362.
40

S/. 64.00
S/.
400.00
S/.
16,000.0
0
S/.
2,400.00
S/.
27,212.
80

S/. 64.00
S/.
400.00
S/.
16,000.0
0
S/.
2,400.00
S/.
27,212.
80

S/. 63.20
S/.
395.00
S/.
15,800.0
0
S/.
2,370.00
S/.
26,872.
64

S/. 63.20
S/.
395.00
S/.
15,800.0
0
S/.
2,370.00
S/.
26,872.
64

S/. 64.00
S/.
400.00
S/.
16,000.0
0
S/.
2,400.00
S/.
27,212.
80

S/. 64.00
S/.
400.00
S/.
16,000.0
0
S/.
2,400.00
S/.
27,212.
80

S/. 755.20
S/.
4,720.00
S/.
188,800.0
0
S/.
28,320.00
S/.
321,111.
04

S/.
2,812.0
0
S/.
27,983.
84

S/.
2,945.0
0
S/.
29,307.
40

S/.
2,964.0
0
S/.
29,496.
48

S/.
3,002.0
0
S/.
29,874.
64

S/.
3,040.0
0
S/.
30,252.
80

S/.
2,945.0
0
S/.
29,307.
40

S/.
3,040.0
0
S/.
30,252.
80

S/.
3,040.0
0
S/.
30,252.
80

S/.
3,002.0
0
S/.
29,874.
64

S/.
3,002.0
0
S/.
29,874.
64

S/.
3,040.0
0
S/.
30,252.
80

S/.
3,040.0
0
S/.
30,252.
80

S/.
35,872.0
0
S/.
356,983.
04

5. PRESUPUESTO DE COSTO DE VENTAS

INVENTARIO
INVENTARIO
INICIAL
PRODUCCIN
FINAL
Unidade Import Unidade
Unidade Import
s
e
s
Importe
s
e
Productos terminados

CONCEPTO
Gerentes
TOTAL
SUELDOS /mes
SIS
Vacaciones
TOTAL APORTES

CONCEPTO
Gerente de
Marketing
TOTAL
SUELDOS /mes
SIS
Vacaciones
TOTAL APORTES

Enero
S/.4,600.
00
S/.4,600.
00
S/.60.00

188800

S/. 356,983.04

COSTO DE VENTAS
Unidade
s
Importe
188800

S/. 356,983.04

6. PRESUPUESTO DE SUELDOS DE GASTOS ADMINISTRATIVOS - APORTES DEL EMPLEADOR

Septiem
Noviem Diciemb
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
bre
re
S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600.
00
00
00
00
00
00
00
00
00
00
00
S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600. S/.4,600.
00
00
00
00
00
00
00
00
00
00
00
S/.60.00
S/.60.00
S/.60.00
S/.60.00
S/.60.00
S/.60.00
S/.60.00
S/.60.00
S/.60.00
S/.60.00
S/.60.00

S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67 S/.191.67
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,851.67 4,851.67 4,851.67 4,851.67 4,851.67 4,851.67 4,851.67 4,851.67 4,851.67 4,851.67 4,851.67 4,851.67

Enero
S/.1,150.
00
S/.1,150.
00
S/.15.00
S/.47.92
S/.
1,212.92

TOTAL
S/.55,200.
00
S/.55,200.
00
S/.720.00
S/.2,300.0
0
S/.
58,220.00

7. PRESUPUESTO DE SUELDOS DE GASTOS DE VENTAS - APORTES DEL EMPLEADOR

Septiem
Noviemb Diciembr
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
re
e
TOTAL
S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150.0 S/.1,150. S/.1,150. S/.1,150. S/.13,800.
00
00
00
00
00
00
00
0
00
00
00
00
S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.1,150. S/.13,800.
00
00
00
00
00
00
00
00
00
00
00
00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.15.00
S/.180.00
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.47.92
S/.575.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,212.92 1,212.92 1,212.92 1,212.92 1,212.92 1,212.92 1,212.92 1,212.92 1,212.92 1,212.92 1,212.92 14,555.00
8. PRESUPUESTO DE GASTOS DE BIENES Y SERVICIOS ADMINISTRATIVOS

18%
tiles de escritorio
Materiales de limpieza
Materiales de computacin
Otros
Luz
Agua
Telfono e Internet

Enero
S/. 10.00
S/. 30.00
S/. 30.00
S/. 20.00
S/. 80.00
S/. 45.00
S/. 50.00

Febrero
S/. 10.00
S/. 28.00
S/. 25.00
S/. 18.00
S/. 80.00
S/. 45.00
S/. 50.00

Marzo
S/. 8.00
S/. 25.00
S/. 25.00
S/. 20.00
S/. 85.00
S/. 45.00
S/. 50.00

Abril
S/. 10.00
S/. 28.00
S/. 20.00
S/. 15.00
S/. 75.00
S/. 46.00
S/. 50.00

Mayo
S/. 8.00
S/. 25.00
S/. 20.00
S/. 15.00
S/. 80.00
S/. 47.50
S/. 50.00

Gastos de representacin

S/. 80.00

S/. 90.00

S/. 90.00

S/. 80.00

S/. 80.00

S/. 90.00 S/. 90.00 S/. 90.00

S/.
S/.
S/.
500.00
500.00
500.00
S/.
S/.
S/.
200.00
200.00
200.00
S/.
S/.
S/.
100.00
100.00
100.00
S/.
S/.
S/.
1,235.00 1,236.00 1,238.00
S/.
S/.
S/.
222.30
222.48
222.84
S/.
S/.
S/.
1,457.30 1,458.48 1,460.84

S/. 90.00

Mantenimiento en general
Alquiler de local
Servicio y asesorias externas
Otros gastos de gestin
Valor de Compra Bienes y
Servicios
IGV
Precio de compra

S/. 500.00
S/. 200.00
S/. 100.00
S/.
1,214.00
S/.
218.52
S/.
1,432.52

Junio
S/. 10.00
S/. 30.00
S/. 30.00
S/. 20.00
S/. 80.00
S/. 50.00
S/. 50.00
S/.
100.00

Julio
S/. 10.00
S/. 30.00
S/. 30.00
S/. 20.00
S/. 85.00
S/. 51.00
S/. 50.00
S/.
100.00

Agosto
S/. 8.00
S/. 25.00
S/. 20.00
S/. 18.00
S/. 70.00
S/. 49.00
S/. 50.00

S/. 90.00 S/. 90.00 S/. 90.00

S/.
S/.
S/.
500.00
500.00
500.00
S/.
S/.
S/.
200.00
200.00
200.00
S/.
S/.
S/.
100.00
100.00
100.00
S/.
S/.
S/.
1,215.50 1,260.00 1,266.00
S/.
S/.
S/.
218.79
226.80
227.88
S/.
S/.
S/.
1,434.29 1,486.80 1,493.88

S/. 90.00

S/. 90.00

Septiem
Noviemb Diciemb
bre
Octubre
re
re
S/. 8.00 S/. 10.00 S/. 10.00 S/. 10.00
S/. 26.00 S/. 27.00 S/. 30.00 S/. 30.00
S/. 25.00 S/. 27.00 S/. 30.00 S/. 30.00
S/. 18.00 S/. 18.00 S/. 20.00 S/. 20.00
S/. 75.00 S/. 80.00 S/. 80.00 S/. 80.00
S/. 40.00 S/. 45.00 S/. 43.70 S/. 50.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/.
S/. 80.00 S/. 80.00 S/. 90.00
100.00
S/. 90.00

S/. 500.00 S/. 500.00

S/. 200.00 S/. 200.00
S/. 100.00 S/. 100.00
S/.
S/.
1,220.00 1,212.00
S/.
S/.
219.60
218.16
S/.
S/.
1,439.60 1,430.16

S/. 90.00 S/. 90.00 S/. 90.00

S/.
S/.
S/.
500.00
500.00
500.00
S/.
S/.
S/.
200.00
200.00
200.00
S/.
S/.
S/.
100.00
100.00
100.00
S/.
S/.
S/.
1,227.00 1,243.70 1,260.00
S/.
S/.
S/.
220.86
223.87
226.80
S/.
S/.
S/.
1,447.86 1,467.57 1,486.80

9. PRESUPUESTO DE GASTOS DE VENTAS

18%
Impresiones de
folletera
Publicidad en
pginas web

Enero

Febrero

Marzo

Abril

Mayo

Junio

Julio

Agosto

Septiem
bre
Octubre

Noviem
bre

Diciemb
re

TOTAL

S/. 30.00 S/. 30.00 S/. 30.00

S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00

S/. 30.00

S/. 30.00

S/. 30.00

S/. 30.00 S/. 30.00 S/. 360.00

S/. 40.00 S/. 40.00 S/. 40.00

S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00

S/. 40.00

S/. 40.00

S/. 40.00

S/. 40.00 S/. 40.00 S/. 480.00

Merchandising en
general

S/. 50.00 S/. 30.00 S/. 20.00

S/. 60.00 S/. 20.00 S/. 50.00 S/. 40.00

S/. 30.00

S/. 20.00

S/. 40.00

S/. 30.00 S/. 60.00 S/. 450.00

Participacin en
ferias municipales

S/. 50.00 S/. 50.00 S/. 50.00

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 50.00

S/. 50.00

S/. 50.00

S/. 50.00 S/. 60.00 S/. 610.00

Otras publicidades
Movilidad
Valor de Compra
IGV
Precio de compra

S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 480.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
150.00
120.00
150.00
120.00
120.00
150.00
150.00
120.00
120.00 S/. 90.00 S/. 90.00
120.00
1,500.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
360.00
310.00
330.00
340.00
300.00
360.00
350.00
310.00
300.00
290.00
280.00
350.00 3,880.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
129.60
93.60
86.40
129.60
97.20
93.60
133.20
104.40
111.60
129.60
147.60
174.60
1,431.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
489.60
403.60
416.40
469.60
397.20
453.60
483.20
414.40
411.60
419.60
427.60
524.60 5,311.00

CONCEPTO

9. PRESUPUESTO DE DEPRECIACIN DE ACTIVOS FIJOS E INTANGIBLES - GASTO ADMINISTRATIVO

%
Dep/anu Dep/m
anual
al
es

INMUEBLE

S/.0.00

5.00%

S/.0.00

S/. 0.00

MUEBLES Y ENSERES

S/.265.00

10.00%

S/.26.50

S/. 2.21

MAQUINARIAS

S/.444.00

10.00%

S/.44.40

S/. 3.70

S/.0.00
S/.1,290.0
0

20.00%

S/.0.00

25.00% S/.322.50

S/. 0.00
S/.
26.88

S/.120.00
S/.2,119.0
0

10.00%

S/.12.00

S/. 1.00

S/.405.4
0

S/.
33.78

VEHCULOS
EQUIPOS DE COMPUTO
EQUIPOS DE
COMUNICACIN
TOTAL ACTIVO FIJO
IGV
TOTAL ACTIVO FIJO
Concepto

S/.381.42
S/.2,500.
42
Enero

Febrer
o

Marzo

Abril

Mayo

Junio

Julio

Agost
o

Septiemb Octub
re
re

Noviemb
re

Diciemb
re

TOTAL

INMUEBLE

S/.0.00

S/.0.00

S/.0.00

S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00

S/.0.00 S/.0.00

S/.0.00

S/.0.00

MUEBLES Y ENSERES

S/.2.21

S/.2.21

S/.2.21

S/.2.21 S/.2.21 S/.2.21 S/.2.21 S/.2.21

S/.2.21 S/.2.21

S/.2.21

S/.2.21

S/.

MAQUINARIAS

S/.3.70

S/.3.70

S/.3.70

S/.3.70 S/.3.70 S/.3.70 S/.3.70 S/.3.70

S/.3.70 S/.3.70

S/.3.70

S/.3.70

S/.

VEHCULOS

S/.0.00

S/.0.00
S/.26.8
8

S/.0.00

S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00

S/.26.8 S/.26.8 S/.26.8 S/.26.8
S/.26.88 S/.26.88
8
8
8
8

S/.0.00 S/.0.00
S/.26.8
S/.26.88
8

S/.0.00

S/.0.00

S/.26.88

S/.26.88

S/.3

S/.1.00

S/.1.00

S/.

S/.33.78

S/.33.78

EQUIPOS DE COMPUTO
EQUIPOS DE
COMUNICACIN
Total depreciacin
Gastos de constitucin
IGV

S/.26.88
S/.1.00
S/. 33.78
S/.
1,047.73

S/.1.00
S/.
33.78

S/.1.00

S/.1.00 S/.1.00 S/.1.00 S/.1.00 S/.1.00

S/.33.7 S/.33.7 S/.33.7 S/.33.7
S/.33.78 S/.33.78
8
8
8
8

S/.1.00 S/.1.00
S/.33.7
S/.33.78
8

S/. 1,0

S/. 99.54
S/.
1,147.27

TOTAL

S/. 40

S/.

S/. 1,1
PRESUPUESTOS FINANCIEROS
A. PRESUPUESTO DE PAGOS MENSUALES DEL IGV

Dbito Fiscal
Crdito Fiscal
IGV por pagar
Acumulacin del
IGV

Septiem
Noviemb Diciembr
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
re
e
TO
S/.6,774.8 S/.7,095.3 S/.7,141.1 S/.7,232.6 S/.7,324.2 S/.7,095.3 S/.7,324.2 S/.7,324.2 S/.7,232.6 S/.7,232.6 S/.7,324.2 S/.7,324.2 S/.86
9
2
0
5
0
2
0
0
5
5
0
0
S/.5,869.9 S/.5,591.4 S/.5,618.6 S/.5,725.5 S/.5,761.4 S/.5,595.7 S/.5,806.5 S/.5,769.5 S/.5,707.2 S/.5,727.9 S/.5,816.9 S/.5,846.9 S/.68
5
1
1
6
9
3
8
0
0
0
7
0
S/.1,503.9 S/.1,522.4 S/.1,507.1 S/.1,562.7 S/.1,499.5 S/.1,517.6 S/.1,554.7 S/.1,525.4 S/.1,504.7 S/.1,507.2 S/.1,477.3 S/.17
S/.904.94
1
9
0
1
9
2
0
6
6
3
0
S/.904.9 S/.2,408. S/.3,931. S/.5,438. S/.7,001. S/.8,500. S/.10,01 S/.11,57 S/.13,09 S/.14,60 S/.16,11 S/.17,58 S/.33
4
85
34
43
14
73
8.35
3.05
8.50
3.26
0.49
7.79

1.50%

CONCEPTO
Ventas netas

B. PRESUPUESTO DEFINITIVO DEL IMPUESTO A LA RENTA

Septiem
Noviemb Diciembr
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
re
e
TO
S/.37,638. S/.39,418. S/.39,672. S/.40,181. S/.40,690. S/.39,418. S/.40,690. S/.40,690. S/.40,181. S/.40,181. S/.40,690. S/.40,690. S/.48

Pago definitivo
I.Renta

CONCEPTO
Personal Operativo
Personal
Administrativo
Personal de Ventas
TOTAL SUELDOS
DESCUENTOS AL
TRABAJADOR
Descuento ONP
Descuento AFP
TOTAL
DESCUENTOS
NETO A PAGAR

26
S/.564.5
7

45
S/.591.2
8

77
S/.595.0
9

39
S/.602.7
2

02
S/.610.3
5

45
S/.591.2
8

02
S/.610.3
5

02
S/.610.3
5

39
S/.602.7
2

39
S/.602.7
2

02
S/.610.3
5

02
S/.610.3 S/.7,
5

Enero
Febrero
S/.0.00
S/.0.00
S/.4,600.0 S/.4,600.0
0
0
S/.1,150.0 S/.1,150.0
0
0
S/.5,750. S/.5,750.
00
00

C. PRESUPUESTO DE PAGO DE SUELDOS Y DESCUENTOS AL TRABAJADOR

Septiem
Noviemb Diciembr
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
re
e
TO
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S
S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.4,600.0 S/.55
0
0
0
0
0
0
0
0
0
0
S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.1,150.0 S/.13
0
0
0
0
0
0
0
0
0
0
S/.5,750. S/.5,750. S/.5,750. S/.5,750. S/.5,750. S/.5,750. S/.5,750. S/.5,750. S/.5,750. S/.5,750. S/.69
00
00
00
00
00
00
00
00
00
00

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50
S/.0.00
S/.747.5
0
S/.5,002.
50

S/.747.50 S/.8,9
S/.0.00
S/.747.5 S/.8,
0
S/.5,002. S/.60
50

D. PRESUPUESTO DE COBRANZAS

TOTAL
Contado
Credito
TOTAL

Septiem
Noviemb Diciembr
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
re
e
TO
S/.44,413. S/.46,513. S/.46,813. S/.47,414. S/.48,014. S/.46,513. S/.48,014. S/.48,014. S/.47,414. S/.47,414. S/.48,014. S/.48,014.
15
77
86
04
22
77
22
22
04
04
22
22 566,5
S/.44,413. S/.46,513. S/.46,813. S/.47,414. S/.48,014. S/.46,513. S/.48,014. S/.48,014. S/.47,414. S/.47,414. S/.48,014. S/.48,014.
15
77
86
04
22
77
22
22
04
04
22
22 566,5

S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.44,413. S/.46,513. S/.46,813. S/.47,414. S/.48,014. S/.46,513. S/.48,014. S/.48,014. S/.47,414. S/.47,414. S/.48,014. S/.48,014.
15
77
86
04
22
77
22
22
04
04
22
22 566,5
E. PRESUPUESTO DE PAGOS DE COMPRAS DE MATERIAS PRIMAS

TOTAL
Contado
Credito
TOTAL

Septiem
Noviemb Diciembr
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
re
e
TO
S/.33,020. S/.34,582. S/.34,805. S/.35,252. S/.35,698. S/.34,582. S/.35,698. S/.35,698. S/.35,252. S/.35,252. S/.35,698. S/.35,698.
93
73
85
08
30
73
30
30
08
08
30
30 421,2
S/.33,020. S/.34,582. S/.34,805. S/.35,252. S/.35,698. S/.34,582. S/.35,698. S/.35,698. S/.35,252. S/.35,252. S/.35,698. S/.35,698.
93
73
85
08
30
73
30
30
08
08
30
30 421,2

S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S
S/.33,020. S/.34,582. S/.34,805. S/.35,252. S/.35,698. S/.34,582. S/.35,698. S/.35,698. S/.35,252. S/.35,252. S/.35,698. S/.35,698.
93
73
85
08
30
73
30
30
08
08
30
30 421,2
F. PRESUPUESTO DE CAJA

CONCEPTO
INGRESOS O
COBROS

Enero

Febrero

Marzo

Abril

Mayo

Junio

Julio

Agosto

Septiem
bre

Octubre

Noviemb
re

Diciembr
e

TO

S/.44,413. S/.46,513. S/.46,813. S/.47,414. S/.48,014. S/.46,513. S/.48,014. S/.48,014. S/.47,414. S/.47,414. S/.48,014. S/.48,014. S/.56
15
77
86
04
22
77
22
22
04
04
22
22
S/.44,41 S/.46,51 S/.46,81 S/.47,41 S/.48,01 S/.46,51 S/.48,01 S/.48,01 S/.47,41 S/.47,41 S/.48,01 S/.48,01 S/.5
TOTAL INGRESOS
3.15
3.77
3.86
4.04
4.22
3.77
4.22
4.22
4.04
4.04
4.22
4.22
EGRESOS O
PAGOS
Pagos de las
compras de
S/.33,020. S/.34,582. S/.34,805. S/.35,252. S/.35,698. S/.34,582. S/.35,698. S/.35,698. S/.35,252. S/.35,252. S/.35,698. S/.35,698. S/.42
Materias primas
93
73
85
08
30
73
30
30
08
08
30
30
Pago de Gastos de S/.1,147.2
constitucin
7
S/.1,1
Pago de compra de S/.2,500.4
Activo Fijo
2
S/.2,5
S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.5,002.5 S/.60
Pago de sueldos
0
0
0
0
0
0
0
0
0
0
0
0
Pagos de la ONP
S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.747.50 S/.8,2
Pagos de la AFP
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S
Pago de SIS
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.75.00
S/.8
Deposito de la CTS
S/.0.00
S/.0.00
S
Pago de la
gratificacin
S/.0.00
S
Cobranzas

Pago de bienes y
servicios
administrativos
Pago de gastos de
ventas
Pago de IGV
Pago a cuenta Imp
a la Renta
TOTAL EGRESOS
O PAGOS
SUPERVIT Y
DFICIT
Saldo inicial
SALDO
ACUMULADO

S/.
1,457.30

S/.
1,458.48

S/.
1,460.84

S/.
1,432.52

S/.
1,434.29

S/.
1,486.80

S/.
1,493.88

S/.
1,439.60

S/.
1,430.16

S/.
1,447.86

S/.
1,467.57

S/. S/.17
1,486.80

S/. 489.60 S/. 403.60 S/. 416.40 S/. 469.60 S/. 397.20 S/. 453.60 S/. 483.20 S/. 414.40 S/. 411.60 S/. 419.60 S/. 427.60 S/. 524.60 S/.5,3
S/.1,503.9 S/.1,522.4 S/.1,507.1 S/.1,562.7 S/.1,499.5 S/.1,517.6 S/.1,554.7 S/.1,525.4 S/.1,504.7 S/.1,507.2 S/.16
S/.0.00 S/.904.94
1
9
0
1
9
2
0
6
6
3

S/.43,61
8.02
S/.795.13
S/.42,552.
72
S/.43,34
7.85

S/.564.57 S/.591.28 S/.595.09 S/.602.72 S/.610.35 S/.591.28 S/.610.35 S/.610.35 S/.602.72 S/.602.72 S/.610.35 S/.6,5
S/.43,73 S/.44,60 S/.45,09 S/.45,46 S/.44,52 S/.45,59 S/.45,50 S/.45,08 S/.45,07 S/.45,52 S/.45,65 S/.5
9.32
3.27
6.78
4.61
1.19
1.25
5.27
3.88
2.71
5.95
2.29
S/.2,774.4 S/.2,210.5 S/.2,317.2 S/.2,549.6 S/.1,992.5 S/.2,422.9 S/.2,508.9 S/.2,330.1 S/.2,341.3 S/.2,488.2 S/.2,361.9 S/.27
5
9
6
1
8
7
5
6
3
7
3
S/.43,347. S/.46,122. S/.48,332. S/.50,650. S/.53,199. S/.55,192. S/.57,615. S/.60,124. S/.62,454. S/.64,795. S/.67,284.
85
30
90
16
77
35
32
26
42
75
02
S/.46,12 S/.48,33 S/.50,65 S/.53,19 S/.55,19 S/.57,61 S/.60,12 S/.62,45 S/.64,79 S/.67,28 S/.69,64
2.30
2.90
0.16
9.77
2.35
5.32
4.26
4.42
5.75
4.02
5.96

42,5

10. ESTADO DE RESULTADOS

CONCEPTO
VENTAS
COSTO DE VENTAS
GANANCIA BRUTA
EN VENTAS
GASTOS
ADMINISTRATIVOS
Sueldo de los
trabajadores
Bienes y servicios
Depreciacion

Septiem
Noviemb Diciembr
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
bre
Octubre
re
e
TOTAL
S/.37,638. S/.39,418. S/.39,672. S/.40,181. S/.40,690. S/.39,418. S/.40,690. S/.40,690. S/.40,181. S/.40,181. S/.40,690. S/.40,690. S/.480,142.
26
45
77
39
02
45
02
02
39
39
02
02
19
S/.27,983. S/.29,307. S/.29,496. S/.29,874. S/.30,252. S/.29,307. S/.30,252. S/.30,252. S/.29,874. S/.29,874. S/.30,252. S/.30,252. S/.356,983.
84
40
48
64
80
40
80
80
64
64
80
80
04
S/.9,654. S/.10,11 S/.10,17 S/.10,30 S/.10,43 S/.10,11 S/.10,43 S/.10,43 S/.10,30 S/.10,30 S/.10,43 S/.10,43 S/.123,159.
42
1.05
6.29
6.75
7.22
1.05
7.22
7.22
6.75
6.75
7.22
7.22
15
S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.4,851.6 S/.58,220.0
7
7
7
7
7
7
7
7
7
7
7
7
0
S/.2,282.7 S/.2,283.7 S/.2,285.7 S/.2,261.7 S/.2,263.2 S/.2,307.7 S/.2,313.7 S/.2,267.7 S/.2,259.7 S/.2,274.7 S/.2,291.4 S/.2,307.7 S/.27,399.9
3
3
3
3
3
3
3
3
3
3
3
3
6
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.33.78
S/.405.40

GASTOS DE
VENTAS
Sueldo de los
trabajadores
Gastos de ventas
TOTAL GASTOS
GANANCIA
OPERATIVA
Impuesto a la Renta
GANANCIA NETA

S/.0.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/. S/.14,555.0
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
1,212.92
0
S/. 360.00 S/. 310.00 S/. 330.00 S/. 340.00 S/. 300.00 S/. 360.00 S/. 350.00 S/. 310.00 S/. 300.00 S/. 290.00 S/. 280.00 S/. 350.00 S/.3,880.00
S/.8,741. S/.8,692. S/.8,714. S/.8,700. S/.8,661. S/.8,766. S/.8,762. S/.8,676. S/.8,658. S/.8,663. S/.8,669. S/.8,756. S/.104,46
10
10
10
10
60
10
10
10
10
10
80
10
0.36
S/.1,418.9 S/.1,462.1 S/.1,606.6 S/.1,775.6 S/.1,344.9 S/.1,675.1 S/.1,761.1 S/.1,648.6 S/.1,643.6 S/.1,767.4 S/.1,681.1 S/.18,698.7
S/.913.33
6
9
5
2
6
2
2
5
5
2
2
9
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
-S/.
564.57
591.28
595.09
602.72
610.35
591.28
610.35
610.35
602.72
602.72
610.35
610.35 S/.7,202.13
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/. S/.11,496.6
348.75
827.68
867.10 1,003.93 1,165.27
753.68 1,064.77 1,150.77 1,045.93 1,040.93 1,157.07 1,070.77
6

CONCLUSIONES
De esta manera concluyo este trabajo de costeo de un producto, esperando
su ayuda del tutor, que tendr como finalidad de hacer realidad el sueo
que toda persona tiene. En este trabajo he tratado los siguientes puntos:
ANEXO DE SERVICIO DE TERCERIZACIN
PROYECCIONES DE VENTAS SEGN ESTUDIO DE MERCADO
PROYECCIONES DE COMPRAS DE MATERIAS PRIMAS SEGN PROYECCIN DE
VENTAS
PROYECCIONES DE SERVICIO DE TERCERIZACIN Y OTROS COSTOS
INDIRECTOS DE FABRICACIN SEGN PROYECCIN DE VENTAS
GASTOS DE PERSONAL ADMINISTRATIVO Y DE VENTAS CON SUS CARGAS
SOCIALES ACOGIDA A LA LEY DE LA MYPE
COSTOS LABORALES MENSUALES PERSONAL ADMINISTRATIVO DE LA MICRO
EMPRESA ACOGIDA A LA LEY DE MYPE
COSTOS LABORALES MENSUALES PERSONAL VENTAS DE LA MICRO
EMPRESA ACOGIDA A LA LEY DE MYPE
GASTOS ADMINISTRATIVOS EN ADQUISICIN DE BIENES Y SERVICIOS
RESUMEN DE INVERSIONES
II. FINANCIAMIENTO PROPIO
III. DETERMINACIN DEL COSTO TOTAL Y UNITARIO MENSUAL
IV. ESTADO DE RESULTADOS PROYECTADO
V. PUNTO DE EQUILIBRIO
VI. COMPROBACIN DEL PUNTO DE EQUILIBRIO
PRESUPUESTOS OPERATIVOS QUE MIDEN LA RENTABILIDAD
1. PRESUPUESTO DE VENTAS DE PRODUCTOS TERMINADOS
2. PROGRAMA DE PRODUCCIN (UNIDADES)
3. PRESUPUESTO DE COMPRAS
4. PRESUPUESTO DE PRODUCCIN
5. PRESUPUESTO DE COSTO DE VENTAS
6. PRESUPUESTO DE SUELDOS DE GASTOS ADMINISTRATIVOS - APORTES
DEL EMPLEADOR
7. PRESUPUESTO DE SUELDOS DE GASTOS DE VENTAS - APORTES DEL
EMPLEADOR
8. PRESUPUESTO DE GASTOS DE BIENES Y SERVICIOS ADMINISTRATIVOS
9. PRESUPUESTO DE GASTOS DE VENTAS
9. PRESUPUESTO DE DEPRECIACIN DE ACTIVOS FIJOS E INTANGIBLES GASTO ADMINISTRATIVO
PRESUPUESTOS FINANCIEROS
B. PRESUPUESTO DEFINITIVO DEL IMPUESTO A LA RENTA
C. PRESUPUESTO DE PAGO DE SUELDOS Y DESCUENTOS AL TRABAJADOR
D. PRESUPUESTO DE COBRANZAS
E. PRESUPUESTO DE PAGOS DE COMPRAS DE MATERIAS PRIMAS
F. PRESUPUESTO DE CAJA
10. ESTADO DE RESULTADOS

BIBLIOGRAFIA
http://www.gestiopolis.com/recursos/documento/fulldocs/fin/cosprodistrimari
a.htm
https://books.google.com.pe/books?
id=DFL2U3dCmRsC&pg=PA165&lpg=PA165&dq=costos+de+un+producto+
trabajo+terminado&source=bl&ots=rwKVF7O9rU&sig=zgjwzLGnNOpTY5tkEGIl4wqSI&hl=es419&sa=X&ei=eCLYVIr9K_SLsQSMuYKQDw&ved=0CEcQ6AEwCQ#v=onepa
ge&q=costos%20de%20un%20producto%20trabajo%20terminado&f=false
http://www.aulauss.edu.pe/mod/scorm/player.php?
a=7798&currentorg=&scoid=0&sesskey=aU30la5vxK&display=popup&mod
e=normal
ANEXOS:

El maz es una de las materias primas, que es muy indispensable para la

elaboracin del producto.

La carne seca de igual forma es la principal materia prima que sirve para
obtener el tarquiz.

En esta foto me encuentro haciendo una entrevista a Yessica Vasquez

Carrion, administradora en la oficina registral de Cajamarca.