Flujograma de

PAPA,
CAMOTE Y
guarnicion Compra d
la materi
PLÁTANO prima

Lavado y colocado Almacenamie

en ollas materia en a

Pelado de la papa
Cocido el camote

FLUJOGRAMA DEL CHANCHO AL PALO

CHANCHO AL PALO
 Compra la materia
prima (chancho)

Recepción de materia
prima
Colocar el con un mecanism
que les permita dar vueltas
durante 2 1/2 horas.

Preparar el
aderezo y
prendido de
horno.

Colocar en el
horno.
Labado y amarrado del
chancho en la parrilla.

FLUJOGRAMA DE LA CREMA DE AJÍ

CREMA DE 
Comprar la m
AJÍ prima (ají am
aceite,  hu
aceite, galleta
CREMA DE 
Comprar la m
AJÍ prima (ají am
aceite,  hu
aceite, galleta
moto y s

Licuar los 
ingredientes y 
agregar plátano 
cocido hasta  Recepcionar 
obtener una  materia prim
mezcla consitente.

Verter  en  un 

recipiente  y 
listo  para 
ponerlo  a  la 
mesa

FLUJOGRAMA DE LA SARSA CRIOLLA

COMPRA DE MATERIA PRIMA

PELADO
 PICADO

COLOCAR CILANTRO Y
LAVAR
ma de la
cion Compra de
la materia
prima

SI

Almacenamiento de la
materia en almacén

Pelado de la papa y Colocar en un

el camote recipiente

Entregar al cliente

ALO
 Vajar y picar el Freido d
chancho
precocido

Chancho listo
para venta
el con un mecanismo
s permita dar vueltas
rante 2 1/2 horas.

Colocar en el
horno.

JÍ

Comprar la materia 
prima (ají amarillo, 
aceite,  huevos, 
aceite, galleta, aji­no­
 Comprar la materia 
prima (ají amarillo, 
aceite,  huevos, 
aceite, galleta, aji­no­
moto y sal.

Recepcionar  la 
materia prima.

LLA
Cebolla
limones
culantro
LISTO PARA PONERLE
SAL, AJI-NO-MOTO Y
LIMON A GUSTO Y
SERVIR.
 GUANICIÓN
PREPARACIÓN DEL PLATO
CREMA DEL AJI
SARSA

materia
listas

servir la porcion adecuada

Freido del chancho
 REQUERIMIENTOS DE EQUIPOS MATERIALES Y UTENSILIOS
DOTACIÓN BÁSICA CANTIDAD PRECIO UNIT.
Licuadora 3 220
Estantes metálicos 6 2,500
COCINA Cocina industrial (grande) 1 8,000
Cocina industrial (mediana) 2 5,000
Mesa matálica (Grande) 3 4,000
Mesa matálica (mediana) 3 3,000
Lavatorios 4 2,500
Balanza 1 200
Parrillas 3 1,500
EQUIPOS
Horno 1 19,000
Chimenea 3 3,000
Frigorífico 1 30,000
Sub total
Ollas pequeñas 8 200
Ollas medianas 7 300
Ollas grandes 7 500
Sartén pequeño 2 45
Sartén grande 6 300
Ollas de fierro 3 800
Hacha acerada 2 150
Cucharon de madera 4 5
Cucharón metálico 9 18
Espátula 1 120
Balanza 1 15
Tabla de picar 6 25
Tabla de picar chancho 1 50
Cuchillos de cocina 6 8
Pinza 2 28
Pelador de papas 3 6
Bowl 12 25
Exprimidor de limones 2 5
UTENSILIOS
manteles 12 2.5
Servilletero 9 15
Vasos 123 2
media jarra para jugo 9 7
Jarras para jugos 8 18
Taza con plato de loza 17 5
Azucarero 7 3.5
Azafates 3 8
Bandejas de plástico grandes 5 35
Bandejas de plástico pequeña 7 12
Platos grandes redondos de se 27 8
 Platos grandes estrella de serv 6 12
Platos grandes largos de servi 4 14
Platos grandes abalados de se 6 10
Platos de mesa 56 4
Cucharas 27 2.50
Tenedor 380 2.50
Cuchillo 326 2.50
Sub total
Televisor 6 750
Cámaras 12 667
Mesas 40 600
Sillas ( 40x4 sillas por cada mesa) 160 25
MOBILIARIO Sillas de plastico 80 23
Barra 1 4,000
Barra de tragos 1 5,500
Aire acondicionado 2 3,000
Ventilador 6 500
Sub total

TOTAL

Depreciación mensual

Se aplicó una depreciación lineal pe

Y UTENSILIOS
PRECIO
S/. 660.00
S/. 15,000.00
S/. 8,000.00
S/. 10,000.00
S/. 12,000.00
S/. 9,000.00
S/. 10,000.00
S/. 200.00
S/. 4,500.00
S/. 19,000.00
S/. 9,000.00
S/. 30,000.00
### 360 S/. 353.78 Depreciación en 30 años
S/. 1,600.00
S/. 2,100.00
S/. 3,500.00
S/. 90.00
S/. 1,800.00
S/. 2,400.00
S/. 300.00
S/. 20.00
S/. 162.00
S/. 120.00
S/. 15.00
S/. 150.00
S/. 50.00
S/. 48.00
S/. 56.00
S/. 18.00
S/. 300.00
S/. 10.00
S/. 30.00
S/. 135.00
S/. 246.00
S/. 63.00
S/. 144.00
S/. 85.00
S/. 24.50
S/. 24.00
S/. 175.00
S/. 84.00
S/. 216.00
 S/. 72.00
S/. 56.00
S/. 60.00
S/. 224.00
S/. 67.50
S/. 950.00
S/. 815.00
S/. 671.00 12 S/. 55.92 Depreciación en 1 año
S/. 4,500.00
S/. 8,000.00
S/. 24,000.00
S/. 4,000.00
S/. 1,840.00
S/. 4,000.00
S/. 5,500.00
S/. 6,000.00
S/. 3,000.00
S/. 60,840.00 360 S/. 169.00 Depreciación en 30 años

###

S/. 578.69

ó una depreciación lineal pero diferenciada en el periodo de tiempo, de acuerdo al tipo de bien
 CÁLCULO DE COSTO UNITARIO
(HORNEADO)

INSUMOS
PRODUCTO CANTIDAD UNIDAD DE MEDIDA S/.
VINAGRE BLANCO 1 Litros S/ 7.00 S/ 2.33
SAL 1 Kilos S/ 1.20 S/ 0.40
AJINOMOTO 50 Gramos S/ 0.50 S/ 0.17
LIMON 4 Unidades S/ 1.00 S/ 0.33
GASEOSA 0.5 Litros S/ 2.00 S/ 0.67
TOTAL INSUMOS S/. 11.70

El total es calculado es a razón de 03 unidades de

porcino, por lo tanto los insumo incurridos en 01 3.9
porcino es de :

KG
UNIDAD ENTERO PÉRDIDA NORMAL 1 PÉRDIDA NORMAL 2 SUBPRODUCTO
(HORNEADO) (DESHUESAD0) (CABEZA)
1 16 2 2 2

CANTIDAD DE KG A COSTEAR, REDUCIENDO LOS KILOS EN PÉRDIDA Y 10

SUBPRODUCTO

KG PRECIO SOLES
UNIDAD 16 11 176 PESO INCLUIDO PÉRDIDA NORM
SUBPRODUC 2 15 30 SUBPRODUCTO
PN1 2 COSTO UNITARIO DE MATERIA P
PN2 2
COSTO DE INSUMOS POR UNIDA
 KG PRECIO COSTO
Se resta la
NCLUIDO PÉRDIDA NORMAL 12 11 S/ 132.00 utilidad del
2 15 S/ 30.00 subproducto
UNITARIO DE MATERIA PRIMA 10kg S/ 102.00
1k S/ 10.20
DE INSUMOS POR UNIDAD 10kg S/ 3.90

COSTO UNITARIO x kg S/ 10.59

 COSTOS VARIABLES
Costo por PARA 1 KG CHANCHO
RECURSOS MEDIDA Medida REQUERIMIENTO
chancho horneado 1 unidad S/. 10.59 1.0
Papa 1 quintal S/. 48.00 1/ 2
camote 1 quintal S/. 48.00 1/ 2
plátano 1 ciento S/. 30.00 3/100
MP + INSUMOS
cebolla 1 quintal S/. 75.00 1/ 2
aliño para salsa 1 litro S/. 4.50 1/15

TOTAL

0.25
0.75
LES
ARA 1 KG CHANCHO COSTO MENSUAL COSTO SEMANAL
COSTO MATERIA PRIMA KG
S/. 10.59 S/. 10,958.74 S/. 2,739.69 VENTAS PROMEDIO
S/. 0.48 S/. 496.71 S/. 124.18 LUNES
S/. 0.48 S/. 496.71 S/. 124.18 MARTES
S/. 0.90 S/. 931.34 S/. 232.83 MIÉRCOLES
S/. 0.50 S/. 517.41 S/. 129.35 JUEVES
S/. 0.30 S/. 310.45 S/. 77.61 VIERNES
SÁBADO
DOMINGO
S/. 13.25 S/. 13,711.37 S/. 3,427.84 TOTAL
MENSUAL PROMEDIO

Precio Venta prom. por 1 kg de porcin

Ventas promedio semanal
Ventas promedio mensual
KG
PROMEDIO
36
38
32
29
45
31
49
259 258.705
1,035 1,034.82

S/. 90.00 S/. 90.00

S/. 23,283.45 S/. 23,283.45
S/. 93,133.80 S/. 93,133.80
 CLASIFICACIÓN DE COSTOS

ELEMENTO
INSUMOS / RECURSOS
MATERIA PRIMA MANO DE OBRA CIF
chancho X
Papa X
camote X
plátano X
cebolla X

limones X
cilantro X
Gaseosa X
Vinagre blanco X
huevos X
Ají escabeche X
Sal X
Aceite X
aji-nomoto X
Gas X
Carbon X
Lleña X
Trabajadores
Hornador X
Picador y servidor de chancho X
Ayudante de cocina 1 X
Ayudante de cocina 2 X
Ayudante de cocina 3 X
Ayudante de cocina 4 X
Administrador X
Persona de limpieza X
Mozo 1 X
Mozo 2 X
Mozo 3 X
Mozo 4 X
Mozo 5 X
Mozo 6 X
Mozo 7 X
DEPRECIACION (lineal) X
GASTOS MENSUALES X
MOI X
TOS CLASIFICACIÓN DE COS

COSTO ELEMENTO
INSUMOS / RECURSOS
FIJO VARIABLE MATERIA PRIMA
X chancho S/ 10.20
X Papa S/ 0.48
X camote S/ 0.48
X plátano S/ 0.90
X cebolla S/ 0.50
aliño para salsa S/ 0.30
X VINAGRE BLANCO S/ 2.33
X SAL S/ 0.40
X AJINOMOTO S/ 0.17
X LIMON S/ 0.33
X GASEOSA S/ 0.67
X
X
X
X
X gas
X leña
X
ajadores Tra
X Hornador
X Picador y servidor de chancho
X Ayudante de cocina 1
X Ayudante de cocina 2
X Ayudante de cocina 3
X Ayudante de cocina 4
X Administrador
X Persona de limpieza
X Mozo 1
X Mozo 2
X Mozo 3
X Mozo 4
X Mozo 5
X Mozo 6
X Mozo 7
X DEPRECIACION (lineal)
X GASTOS MENSUALES
X MOI
LASIFICACIÓN DE COSTOS

ELEMENTO COSTO
MANO DE OBRA CIF FIJO VARIABLE

S/ 135.00
S/ 100.00

Trabajadores
 PLANILLA MENSUAL MANOS PIURANAS
RECURSOS Costo por mes ESSALUD

MOZO S/930.00 S/83.70

MOZO S/930.00 S/83.70
MOZO S/930.00 S/83.70
MOZO S/930.00 S/83.70
MOZO S/930.00 S/83.70
MOZO S/930.00 S/83.70
MOZO S/930.00 S/83.70
MOZO POR DIA S/212.00
MOD
MOZO POR DIA S/212.00
MOZO POR DIA S/60.00
MAESTRO COCINERO S/1,012.00 S/83.70
AYUDANTE DE COCINA S/930.00 S/83.70
AYUDANTE DE COCINA S/930.00 S/83.70
AYUDANTE DE COCINA S/930.00 S/83.70
AYUDANTE DE COCINA S/930.00 S/83.70
Hornador S/992.00 S/83.70
Seguridad S/990.00 S/83.70
Personal delivery S/930.00
Personal de Limpieza S/930.00
TOTAL S/15,568.00 S/1,171.80
TOTAL MOD MENSUAL S/16,739.80
 Costo
proporción
RECURSOS de UNIDAD
DE POLLO
Luz #REF!
Servicio porcanales de cable #REF!
Alquiler #REF!
MOD
TOTAL #REF!
S/. 0.00 #REF!
TOTAL #REF!
MENSUAL SEMANAL DIARIO HORA DIARIA

S/930.00 S/232.50 S/31.00 S/3.88

S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/212.00 S/53.00 S/3.79
S/212.00 S/53.00 S/3.79
S/60.00 S/2.00 S/0.25
S/1,012.00 S/253.00 S/33.73 S/4.22
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88
S/992.00 S/248.00 S/33.07 S/4.13
S/990.00 S/247.50 S/33.00 S/4.13 0.5463476
S/930.00 S/232.50 S/31.00 S/3.88
S/930.00 S/232.50 S/31.00 S/3.88 CU
S/15,568.00 S/3,771.00 S/610.80 S/70.67 0.06829345 6.14641056
S/16,961.14 0.59024758 53.1222821
 cif mensual

Costo
RECURSOSMEDIDA UTILZADA POR DÍA unitario Costo por Medida

gas 1 balón S/ 135.00 S/. 135.00

leña 1 lote S/ 100.00 S/. 100.00

CIF

MOI 8 personas
TOTAL S/. 235.00

Costo unitario de
COSTO UNITARIO
 CIF
Proporción
Costo mensual POR UNIDAD
DE PORCINO

4,050.00 S/. 3.9137

3,000.00 S/. 2.8991

3,720.00 S/. 3.5948

S/. 10,770.00 S/. 10.41

S/. 10.41 0.010057

1,034.82
 Gastos administrativos
RECURSOS COSTO MENSUAL
Agua S/. 1,000.00
Lavavajilla S/. 360.00
Ambientador S/. 360.00
Limpia vidrios S/. 360.00
Luz S/. 1,800.00
Alquiler S/. 5,000.00
directivi cable direct TV S/. 90.00
TOTAL S/. 8,970.00
DEPRECIACION S/. 578.69

Gastos de Ventas
Publicidad medios S/. 600.00
Volantes S/. 500.00
Combustible delivery S/. 360.00

TOTAL S/. 1,460.00

 IMPUESTO

SUNAT 1.50%

GASTOS ADMI + VENTAS S/. 10,430.00

DEPRECIACIÓN S/. 578.69

GASTOS ADMINISTRATIVOS
Agua S/. 1,000.00
Luz S/. 1,800.00
Alquiler S/. 5,000.00
cable direct TV S/. 90.00
DEPRECIACION S/. 578.69
SERVILLETAS S/. 540.00
OTROS GASTOS S/. 1,140.00
TOTAL S/. 10,148.69
HOJA DE COSTO POR KILOGRAMO DE PORCINO LISTO PARA SERVIRSE

COSTO PO KG
MD S/ 10.59

MOD S/ 0.59

CIF S/ 0.01
CT S/ 11.19
ESTADO DE RESULTADOS DEL MES DE OCTUBRE
EERR
VENTAS S/ 93,133.80
CV S/ 11,581.65
UTILIDAD NETA S/ 81,552.15
GASTOS ADMINISTRATIVOS S/ 10,148.69
GASTO DE VENTAS S/ 1,460.00
UTILIDAD OPERATIVA S/ 69,943.46
 PESO= GRAMOS

Lunes Martes Miercoles

soles peso soles peso soles peso
S/35.00 365 S/25.00 200 S/20.00 200
S/25.00 200 S/20.00 200 S/20.00 200
S/60.00 675 S/20.00 200 S/20.00 200
S/25.00 200 S/20.00 200 S/35.00 365
S/40.00 365 S/35.00 365 S/90.00 1000
S/60.00 675 S/35.00 365 S/35.00 365
S/60.00 675 S/20.00 200 S/20.00 200
S/35.00 365 S/20.00 200 S/35.00 365
S/35.00 365 S/20.00 200 S/60.00 675
S/35.00 365 S/100.00 1000 S/20.00 200
S/20.00 200 S/75.00 675 S/35.00 365
S/90.00 1000 S/75.00 675 S/35.00 365
S/35.00 365 S/60.00 675 S/35.00 365
S/35.00 365 S/20.00 200 S/35.00 365
S/35.00 365 S/35.00 365 S/35.00 365
S/20.00 200 S/35.00 365 S/35.00 365
S/45.00 500 S/35.00 365 S/40.00 365
S/35.00 365 S/35.00 365 S/60.00 675
S/35.00 365 S/35.00 365 S/35.00 365
S/35.00 365 S/35.00 365 S/35.00 365
S/35.00 365 S/35.00 365 S/35.00 365
S/35.00 365 S/35.00 365 S/35.00 365
S/35.00 365 S/40.00 365 S/35.00 365
S/20.00 200 S/20.00 200 S/20.00 365
S/75.00 675 S/20.00 200 S/60.00 675
S/75.00 675 S/75.00 675 S/35.00 365
S/35.00 365 S/35.00 365 S/35.00 365
S/35.00 365 S/25.00 200 S/20.00 200
S/75.00 675 S/20.00 200 S/35.00 365
S/90.00 1000 S/20.00 200 S/90.00 1000
S/35.00 365 S/20.00 200 S/75.00 675
S/60.00 675 S/20.00 200 S/20.00 200
S/35.00 365 S/20.00 200 S/35.00 365
S/35.00 365 S/60.00 675 S/35.00 365
S/75.00 675 S/60.00 675 S/20.00 200
S/20.00 200 S/20.00 200 S/20.00 200
S/35.00 365 S/35.00 365 S/20.00 200
S/75.00 675 S/40.00 365 S/90.00 1000
S/20.00 200 S/35.00 365 S/40.00 365
S/20.00 200 S/20.00 200 S/35.00 365
S/20.00 200 S/20.00 200 S/40.00 365
S/35.00 365 S/20.00 200 S/40.00 365
S/60.00 675 S/20.00 200 S/35.00 365
S/60.00 675 S/25.00 200 S/35.00 365
S/25.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/40.00 365 S/35.00 365
S/40.00 365 S/25.00 200 S/35.00 365
S/40.00 365 S/35.00 365 S/40.00 365
S/40.00 365 S/35.00 365 S/40.00 365
S/40.00 365 S/35.00 365 S/35.00 365
S/40.00 365 S/40.00 365 S/20.00 200
S/40.00 365 S/60.00 675 S/20.00 200
S/35.00 365 S/35.00 365 S/20.00 200
S/60.00 675 S/40.00 365 S/20.00 200
S/75.00 675 S/20.00 200 S/40.00 365
S/40.00 365 S/20.00 200 S/25.00 200
S/20.00 200 S/35.00 365 S/60.00 365
S/75.00 675 S/35.00 365 S/20.00 200
S/25.00 200 S/35.00 365 S/20.00 200
S/25.00 200 S/35.00 365 S/20.00 200
S/25.00 200 S/20.00 200 S/40.00 365
S/20.00 200 S/60.00 675 S/40.00 365
S/25.00 200 S/40.00 365 S/35.00 365
S/75.00 675 S/35.00 365 S/20.00 200
S/35.00 365 S/25.00 200 S/20.00 200
S/60.00 675 S/20.00 200 S/20.00 200
S/35.00 365 S/20.00 200 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/25.00 200 S/20.00 200
S/35.00 200 S/75.00 675 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/60.00 675 S/35.00 365 S/20.00 200
S/35.00 365 S/60.00 675 S/20.00 200
S/35.00 365 S/60.00 675 S/25.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/25.00 200 S/20.00 200 S/35.00 365
S/20.00 200 S/20.00 200 S/20.00 200
S/35.00 365 S/20.00 200 S/35.00 365
S/35.00 365 S/20.00 200 S/20.00 200
S/20.00 200 S/20.00 200 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/20.00 200 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/60.00 675 S/20.00 200 S/20.00 200
S/20.00 200 S/25.00 200 S/35.00 365
S/20.00 200 S/25.00 200 S/90.00 1000
S/20.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/25.00 200 S/20.00 200 S/35.00 365
S/20.00 200 S/20.00 200 S/20.00 200
S/20.00 200 S/20.00 200 S/20.00 200
S/20.00 200 S/20.00 200 S/60.00 675
S/35.00 365 S/20.00 200 S/20.00 200
S/25.00 200 S/20.00 200
S/35.00 365
S/20.00 200
S/20.00 200
S/25.00 200
S/20.00 200
S/20.00 200
S/25.00 200
S/35.00 365
S/20.00 200
S/90.00 1000
S/25.00 200
S/25.00 200
S/90.00 1000
S/40.00 365
S/20.00 200
S/20.00 200
S/40.00 365
S/20.00 200
total 35,790.00 37,885.00 31,540.00
kilos 35.79 37.885 31.54

VENTAS PROMEDIO 1KG CHANCHO PERSONAL PARA 4 1/8 POLLO

LUNES 36 29
MARTES 38
MIÉRCOLES 32
JUEVES 29
VIERNES 45
SÁBADO 31
DOMINGO 49
TOTAL 259
MENSUAL PROMEDIO 1035

Precio Venta prom. por pollo S/. 90.00 S/. 28.00 S/. 15.00 S/. 9.00
Ventas promedio semanal S/. 23,283.45 S/. - S/. - S/. -
Ventas promedio mensual S/. 93,133.80 S/. - S/. - S/. -
 Jueves Sábado Viernes Domingo
soles peso soles peso soles peso soles peso
S/35.00 365 S/20.00 200 S/35.00 365 S/75.00 365
S/20.00 200 S/20.00 200 S/35.00 365 S/60.00 675
S/20.00 200 S/35.00 365 S/35.00 365 S/20.00 200
S/20.00 200 S/35.00 365 S/35.00 365 S/35.00 365
S/20.00 200 S/35.00 365 S/25.00 200 S/35.00 365
S/20.00 200 S/35.00 365 S/20.00 200 S/35.00 365
S/20.00 200 S/35.00 365 S/40.00 365 S/35.00 365
S/60.00 675 S/90.00 1000 S/20.00 200 S/20.00 200
S/40.00 365 S/35.00 365 S/20.00 200 S/60.00 675
S/60.00 675 S/35.00 365 S/20.00 200 S/60.00 675
S/35.00 365 S/60.00 675 S/20.00 200 S/20.00 200
S/40.00 365 S/60.00 675 S/60.00 675 S/20.00 200
S/20.00 200 S/35.00 365 S/60.00 675 S/60.00 675
S/20.00 200 S/60.00 675 S/35.00 365 S/60.00 675
S/75.00 675 S/60.00 675 S/60.00 675 S/20.00 200
S/40.00 365 S/20.00 200 S/30.00 365 S/20.00 200
S/20.00 200 S/35.00 365 S/75.00 675 S/20.00 200
S/90.00 1000 S/35.00 365 S/20.00 200 S/20.00 200
S/35.00 365 S/20.00 200 S/20.00 200 S/20.00 200
S/20.00 200 S/20.00 200 S/20.00 200 S/20.00 200
S/25.00 200 S/35.00 365 S/20.00 200 S/20.00 200
S/40.00 365 S/20.00 200 S/35.00 365 S/35.00 365
S/35.00 365 S/20.00 200 S/90.00 1000 S/60.00 675
S/35.00 365 S/20.00 200 S/35.00 365 S/100.00 1000
S/35.00 365 S/20.00 200 S/40.00 365 S/40.00 365
S/20.00 200 S/35.00 365 S/35.00 365 S/20.00 200
S/20.00 200 S/75.00 675 S/35.00 365 S/40.00 365
S/75.00 675 S/20.00 200 S/40.00 365 S/20.00 200
S/35.00 365 S/35.00 365 S/20.00 365 S/40.00 365
S/35.00 365 S/35.00 365 S/20.00 200 S/60.00 675
S/60.00 675 S/40.00 365 S/20.00 200 S/35.00 365
S/60.00 675 S/35.00 365 S/20.00 200 S/35.00 365
S/20.00 200 S/35.00 365 S/20.00 200 S/60.00 675
S/25.00 200 S/35.00 365 S/75.00 675 S/35.00 365
S/20.00 200 S/20.00 200 S/75.00 675 S/60.00 675
S/20.00 200 S/20.00 200 S/40.00 365 S/60.00 675
S/20.00 200 S/60.00 675 S/20.00 200 S/35.00 365
S/60.00 675 S/35.00 365 S/60.00 675 S/35.00 365
S/40.00 365 S/20.00 200 S/75.00 675 S/60.00 675
S/20.00 200 S/25.00 200 S/35.00 365 S/75.00 675
S/35.00 365 S/20.00 200 S/35.00 365 S/35.00 365
S/40.00 365 S/35.00 365 S/35.00 365 S/75.00 65
S/20.00 200 S/60.00 675 S/75.00 675 S/35.00 365
S/20.00 200 S/25.00 200 S/35.00 365 S/20.00 200
S/20.00 200 S/20.00 200 S/35.00 365 S/40.00 365
S/35.00 365 S/40.00 365 S/25.00 675 S/40.00 365
S/20.00 200 S/20.00 200 S/35.00 365 S/35.00 365
S/20.00 200 S/35.00 365 S/20.00 200 S/35.00 365
S/35.00 365 S/40.00 365 S/20.00 200 S/35.00 365
S/35.00 365 S/25.00 365 S/20.00 200 S/35.00 365
S/90.00 1000 S/90.00 365 S/20.00 200 S/35.00 365
S/20.00 200 S/40.00 365 S/40.00 365 S/90.00 1000
S/60.00 675 S/35.00 365 S/20.00 200 S/40.00 365
S/20.00 200 S/20.00 365 S/20.00 200 S/40.00 365
S/20.00 200 S/20.00 365 S/35.00 365 S/35.00 365
S/40.00 365 S/35.00 365 S/35.00 365 S/35.00 365
S/35.00 365 S/35.00 365 S/35.00 365 S/35.00 365
S/20.00 200 S/35.00 365 S/35.00 365 S/35.00 365
S/35.00 365 S/40.00 365 S/35.00 365 S/35.00 365
S/20.00 200 S/35.00 365 S/40.00 365 S/20.00 200
S/20.00 200 S/40.00 365 S/60.00 675 S/35.00 365
S/20.00 200 S/75.00 675 S/40.00 365 S/25.00 200
S/20.00 200 S/40.00 365 S/75.00 675 S/35.00 365
S/20.00 200 S/40.00 365 S/35.00 365 S/35.00 365
S/20.00 200 S/20.00 200 S/35.00 365 S/35.00 365
S/20.00 200 S/20.00 200 S/75.00 675 S/40.00 365
S/20.00 200 S/20.00 200 S/40.00 365 S/35.00 365
S/20.00 200 S/40.00 365 S/40.00 365 S/40.00 365
S/20.00 200 S/35.00 365 S/60.00 675 S/35.00 365
S/20.00 200 S/20.00 200 S/35.00 365 S/35.00 365
S/20.00 200 S/20.00 200 S/20.00 200 S/35.00 365
S/20.00 200 S/75.00 675 S/20.00 200 S/35.00 365
S/35.00 365 S/35.00 365 S/35.00 365 S/90.00 1000
S/35.00 365 S/35.00 365 S/20.00 200 S/35.00 365
S/20.00 200 S/35.00 365 S/60.00 675 S/35.00 365
S/35.00 365 S/40.00 365 S/25.00 200 S/40.00 365
S/20.00 200 S/40.00 365 S/35.00 365 S/90.00 1000
S/35.00 365 S/40.00 365 S/20.00 200 S/35.00 365
S/20.00 200 S/40.00 365 S/20.00 200 S/40.00 365
S/20.00 200 S/35.00 365 S/20.00 200 S/20.00 200
S/35.00 365 S/75.00 675 S/75.00 675 S/20.00 200
S/35.00 365 S/100.00 1000 S/25.00 200 S/20.00 200
S/35.00 365 S/40.00 365 S/35.00 365 S/20.00 200
S/20.00 200 S/20.00 200 S/20.00 200
S/35.00 365 S/40.00 365 S/20.00 200
S/20.00 200 S/35.00 365 S/20.00 200
S/35.00 365 S/35.00 365 S/20.00 200
S/35.00 365 S/35.00 365 S/20.00 200
S/35.00 365 S/20.00 200 S/20.00 200
S/35.00 365 S/20.00 200 S/20.00 200
S/35.00 365 S/20.00 200
S/40.00 365 S/20.00 200
S/40.00 365 S/20.00 200
S/60.00 365 S/90.00 1000
S/20.00 200 S/35.00 365
S/35.00 365 S/35.00 365
S/20.00 200 S/40.00 365
S/60.00 675 S/40.00 365
S/40.00 365 S/35.00 365
S/20.00 200 S/20.00 200
S/20.00 200 S/20.00 200
S/20.00 200 S/20.00 200
S/40.00 365 S/25.00 200
S/20.00 200 S/20.00 200
S/90.00 1000 S/40.00 365
S/35.00 365 S/35.00 365
S/20.00 200 S/40.00 365
S/20.00 200 S/40.00 365
S/20.00 200 S/35.00 365
S/40.00 365 S/60.00 675
S/40.00 365 S/40.00 365
S/40.00 365 S/35.00 365
S/20.00 200 S/40.00 365
S/20.00 200 S/35.00 365
S/20.00 200 S/100.00 1000
S/40.00 365 S/35.00 365
S/20.00 200 S/60.00 675
S/35.00 365 S/20.00 200
S/35.00 365 S/20.00 200
S/35.00 365 S/20.00 200
S/60.00 675 S/20.00 200
S/90.00 1000 S/40.00 365
S/35.00 365 S/60.00 675
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
 S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/20.00 200
S/60.00 675
S/35.00 365
S/90.00 1000
S/75.00 675
S/35.00 365
S/90.00 1000
S/35.00 365

28,845.00 44,720.00 31,105.00 48,820.00

28.845 44.72 31.105 48.82

1KG
CHANCHO PERSONAL PARA 4 1/8 POLLO

258.71 0.00 0.00 0.00

1,034.82 0.00 0.00 0.00

S/. 90.00 S/. 28.00 S/. 15.00 S/. 9.00

### S/. - S/. - S/. -
### S/. - S/. - S/. -
75

4
DATOS CALCULADOS EN BASE A 1 KG DE PORCINO.

COSTO VARIABLE S/. COSTO FIJO S/.

chancho horneado 10.59 CIF 0.010
Papa 0.48 MOD 0.590
camote 0.48 TOTAL 0.600
plátano 0.9
cebolla 0.5
aliño para salsa 0.3
TOTAL 13.25

UNIDADES

VENTAS PROMEDIO 1035

MENSUAL

SOLES

VENTAS PROMEDIO 93134

MENSUAL

PRECIO DE VENTA 90
 ESTADO DE RESULTADOS MENSUAL
Costeo Absorbente

1.-Ventas S/90 por 1KG S/ 93,133.80

2.- Costo de ventas
Inv.inicial de art.terminados S/ -
(+)Costo de producciòn terminada 259platos S/ 14,332.57
(=)Prod.terminada disponible S/ 14,332.57
(-)Inv.Final de art.terminados S/ -
(=)Costo de art.terminados S/ 14,332.57 S/ 14,332.57

2.-Utilidad bruta S/ 78,801.23

3.-Gastos de operación
Gastos de administración S/ 10,148.69
Gasto de ventas S/ 1,460.00
5.-Utilidad de operación S/ 67,192.53
 ESTADO DE RESULTADOS MENSUAL
Costeo Directo

1.-Ventas S/90 por1kg S/ 93,133.80

Costos variables
Producción
Inv.inicial de art.terminados S/ -
(+)Costo de producciòn terminada S/ 13,711.37
(=)Prod.terminada disponible S/ 13,711.37
(-)Inv.Final de art.terminados S/ -
(=)Costo de art.terminados S/ 13,711.37

Operación S/ -

2.- Total costos variables S/ 13,711.37

3.-Contribución marginal S/ 79,422.44
Producción S/ 621.21 S/ 621.21
Operación S/ 11,608.69
Gastos de administración S/ 10,148.69
Gasto de ventas S/ 1,460.00
4.-Total costos fijos S/ 12,229.90
5.-Utilidad de operación S/ 67,192.53