TORTAS

COSTOS DE MATERIA PRIMA

TORTA SELVA NEGRA

INGREDIENTES CANTIDAD
huevos 6
azucar 500
harina 1500
crema chantichy 500
cerezas 500
chocolate 500
cacao 200
TOTAL

COSTO DE LOS INGREDIENTES

NOMBRE CANTIDAD
huevos 3
azucar 1000
harina 1000
crema chantichy 1000
cerezas 1000
chocolate 1000
cacao 1000
leche condensada 1
leche evaporada 1
crema de leche 1
gelatina 1000
limon 5
agua 1000
cola pez 1

TORTAS

SELVA NEGRA

TORTA TRES LECHES

DE CHOCOLATE

TORTA HELADA
 TORTA HELADA

VARIACION DE COSTOS INDI

COSTO DE LOS INGREDIENTES
S/.14.00 S/.62.80
S/.12.00 S/.62.60
S/.10.00 S/.62.40
S/.8.00 S/.62.20
S/.6.00 S/.62.00
S/.4.00 S/.61.80

S/.2.00 S/.61.60

S/.- S/.61.40
s a r a y s t e o da da he na on gua pez
e vo n h a a S/.61.20
uc ari ntic rez ola cac nsa ora lec lati lim a
hu a z h ce ho c p de e la
ch
a
c n de S/.61.00
va g co
a o
c he e a 1 2 3 4 5 6
em e em
cr ch lec cr
l e
MANO DE OBRA OTROS
 TORTA SELVA NEGRA
UNIDAD DE MEDIDA COSTO
unidad S/. 2.00
gramos S/. 1.50
gramos S/. 4.80
gramos S/. 4.00
gramos S/. 2.50
gramos S/. 6.00
gramos S/. 2.00
S/. 22.80

COSTO DE LOS INGREDIENTES

UNIDAD DE MEDIDA COSTO

unidad S/. 1.00
gramos S/. 3.00
gramos S/. 3.20
gramos S/. 8.00
gramos S/. 5.00
gramos S/. 12.00
gramos S/. 10.00
lata S/. 5.00
lata S/. 4.00
lata S/. 6.00
 gramos S/. 6.00
unidad S/. 1.00
mililitros S/. 1.00
lamina S/. 2.00

COSTOS DE PR

CANTIDAD COSTO MATERIA PRIMA

1 S/. 22.80
3 S/. 68.40
5 S/. 114.00
7 S/. 159.60
9 S/. 205.20
11 S/. 250.80
13 S/. 296.40
15 S/. 342.00
17 S/. 387.60
1 S/. 26.10
3 S/. 78.30
5 S/. 130.50
7 S/. 182.70
9 S/. 234.90
11 S/. 287.10
13 S/. 339.30
15 S/. 391.50
17 S/. 443.70
1 S/. 25.60
3 S/. 76.80
5 S/. 128.00
 7 S/. 179.20
9 S/. 230.40
11 S/. 281.60
13 S/. 332.80
15 S/. 384.00
17 S/. 435.20

COSTO UNITARIO POR C

S/.200.00
VARIACION DE COSTOS INDIRECTOS
OS INGREDIENTES
S/.62.80 S/.180.00

S/.62.60
S/.62.40 S/.160.00
S/.62.20
S/.62.00 S/.140.00
S/.61.80
S/.61.60 S/.120.00
S/.61.40
e o a a e a n a z S/.100.00
ca S/.61.20
ad ad ch tin im o agu pe
ca ens por e le ela l l a
va
nd S/.61.00 d g co
co he e ema 1 2 3 4 5 6 7 8 9
he lec cr S/.80.00
ec
MANO DE OBRA OTROS
S/.60.00

S/.40.00

S/.20.00

S/.-
0 2 4 6 8
 COSTOS MANO DE OBRA

NOMBRE
MARRUFFO MEDALLY
JIMENEZ CAROLAY
CRUZADO ELLYS
LAZARO YERALDIN
CHAVEZ LARRY
CAMPOS LUCIA
TOTAL
 COSTOS DE PRODUCCION POR DIA
COSTOS INDIRECTOS
COSTO MANO DE OBRA
MATERIALES
S/. 114.00 S/. 3.67
S/. 342.00 S/. 3.67
S/. 570.00 S/. 3.67
S/. 798.00 S/. 3.67
S/. 1,026.00 S/. 3.67
S/. 1,254.00 S/. 3.67
S/. 1,482.00 S/. 3.67
S/. 1,710.00 S/. 3.67
S/. 1,938.00 S/. 3.67
S/. 114.00 S/. 3.67
S/. 342.00 S/. 3.67
S/. 570.00 S/. 3.67
S/. 798.00 S/. 3.67
S/. 1,026.00 S/. 3.67
S/. 1,254.00 S/. 3.67
S/. 1,482.00 S/. 3.67
S/. 1,710.00 S/. 3.67
S/. 1,938.00 S/. 3.67
S/. 25.60 S/. 3.67
S/. 76.80 S/. 3.67
S/. 128.00 S/. 3.67
 S/. 179.20 S/. 3.67
S/. 230.40 S/. 3.67
S/. 281.60 S/. 3.67
S/. 332.80 S/. 3.67
S/. 384.00 S/. 3.67
S/. 435.20 S/. 3.67

COSTO UNITARIO POR CADA TORTA HELADA

4 6 8 10 12 14 16 18
 PASTELERIA: LAS HORMIGAS

TORTA TRES LECHES DE CHOCOLATE

INGREDIENTES CANTIDAD UNIDAD DE MEDIDA
huevos 6 unida
azucar 500 gramos
harina 500 gramos
leche condensada 1 lata
leche evaporada 1 lata
crema de leche 1 lata
chocolate 500 gramos
TOTAL

S MANO DE OBRA

HORAS X DIA COSTO

8 S/. 24.00
4 S/. 12.00
6 S/. 18.00
4 S/. 12.00
8 S/. 24.00
8 S/. 24.00
S/. 114.00
COSTOS INDIRECTOS
COSTO TOTAL
MANO DE OBRA OTROS
S/. 61.67 S/. 62.67 S/. 264.81
S/. 61.67 S/. 62.67 S/. 538.41
S/. 61.67 S/. 62.67 S/. 812.01
S/. 61.67 S/. 62.67 S/. 1,085.61
S/. 61.67 S/. 62.67 S/. 1,359.21
S/. 61.67 S/. 62.67 S/. 1,632.81
S/. 61.67 S/. 62.67 S/. 1,906.41
S/. 61.67 S/. 62.67 S/. 2,180.01
S/. 61.67 S/. 62.67 S/. 2,453.61
S/. 61.67 S/. 62.67 S/. 268.11
S/. 61.67 S/. 62.67 S/. 548.31
S/. 61.67 S/. 62.67 S/. 828.51
S/. 61.67 S/. 62.67 S/. 1,108.71
S/. 61.67 S/. 62.67 S/. 1,388.91
S/. 61.67 S/. 62.67 S/. 1,669.11
S/. 61.67 S/. 62.67 S/. 1,949.31
S/. 61.67 S/. 62.67 S/. 2,229.51
S/. 61.67 S/. 62.67 S/. 2,509.71
S/. 61.67 S/. 62.67 S/. 179.21
S/. 61.67 S/. 62.67 S/. 281.61
S/. 61.67 S/. 62.67 S/. 384.01
 S/. 61.67 S/. 62.67 S/. 486.41
S/. 61.67 S/. 62.67 S/. 588.81
S/. 61.67 S/. 62.67 S/. 691.21
S/. 61.67 S/. 62.67 S/. 793.61
S/. 61.67 S/. 62.67 S/. 896.01
S/. 61.67 S/. 62.67 S/. 998.41

14 16 18
S HORMIGAS

OCOLATE TORTA HELADA

COSTO INGREDIENTES CANTIDAD
S/. 2.00 crema de leche 1
S/. 1.50 gelatina 1000
S/. 1.60 limon 5
S/. 5.00 agua 1500
S/. 4.00 cola pez 4
S/. 6.00 harina 500
S/. 6.00 azucar 500
S/. 26.10 TOTAL

COSTOS INDIRECTO

HORA COSTO MATERIALE

1 S/. 3.00 NOMBRE
utiles de aseo
utencillos
TOTAL
 COSTO UNITARIO

S/. 264.81
S/. 179.47
S/. 162.40
S/. 155.09
S/. 151.02
S/. 148.44
S/. 146.65
S/. 145.33
S/. 144.33
S/. 268.11
S/. 182.77
S/. 165.70
S/. 158.39
S/. 154.32
S/. 151.74
S/. 149.95
S/. 148.63
S/. 147.63
S/. 179.21
S/. 93.87
S/. 76.80
S/. 69.49
S/. 65.42
S/. 62.84
S/. 61.05
S/. 59.73
S/. 58.73
 TORTA HELADA
UNIDAD DE MEDIDA COSTO
lata S/. 6.00
gramos S/. 6.00
unidad S/. 1.00
mililitros S/. 1.50
laminas S/. 8.00
gramos S/. 1.60
gramos S/. 1.50
S/. 25.60

COSTOS INDIRECTOS

MATERIALES INDIRECTOS
COSTO TIEMPO
60 mensual
50 mensual
S/. 110.00

OTROS GASTOS INDIRECTOS

NOMBRE COSTO TIEMPO
alquiler 1000 mensual
energia electrica 300 mensual
agua 250 mensual
telefono 80 mensual
mantenimiento 150 mensual
seguro 100 mensual
TOTAL S/. 1,880.00
 MANO DE OBRA INDIRECTA
NOMBRE COSTO TIEMPO
REYES MIRIAN 1000 mensual
LUJAN ANTONY 850 mensual
TOTAL S/. 1,850.00

COSTOS CONSIDERADOS EN UN MES DE 30 DIAS

RECTA
CARGO
SUPERVISORA
ENCARGADO LIMPIEZA

OS EN UN MES DE 30 DIAS
Pronóstico de utilidad bruta y costos, a diferentes volumenes de ventas (

capacidad de ventas
planta mano de obra gastos generales
materiales directa de fabricacion

10% S/.5,000 S/.1,500 S/.500 S/.82

20% S/.10,000 S/.3,000 S/.1,000 S/.164
30% S/.15,000 S/.4,500 S/.1,500 S/.246
40% S/.20,000 S/.6,000 S/.2,000 S/.328
50% S/.25,000 S/.7,500 S/.2,500 S/.410
60% S/.30,000 S/.9,000 S/.3,000 S/.492
70% S/.35,000 S/.10,500 S/.3,500 S/.574
80% S/.40,000 S/.12,000 S/.4,000 S/.656
90% S/.45,000 S/.13,500 S/.4,500 S/.738
100% S/.50,000 S/.15,000 S/.5,000 S/.820

datos: 100%
ventas S/.50,000
materiales S/.15,000
mano de obra
directa S/.5,000
gastos generales
de fabricacion S/.820
bonificacions
salariales S/.80
pension social S/.450
reparacion y
mantenimiento S/.600
suministros S/.700
 servicios publicos 2.50% ventas
almacenaje y
envio 3% ventas
gastos de venta y
administrativos S/.3,200
inversion de
capital
requerida(estimada
) S/.19,000

utilidad sobre
venta % utilidad/ventas
utilidad sobre
capital invertido % utilidad/inversion de capital
menes de ventas (en miles de soles moneda nacional)

costos variables

bonificacions reparacion y
salariales pension social mantenimiento suministros

S/.8 S/.45 S/.60 S/.70

S/.16 S/.90 S/.120 S/.140
S/.24 S/.135 S/.180 S/.210
S/.32 S/.180 S/.240 S/.280
S/.40 S/.225 S/.300 S/.350
S/.48 S/.270 S/.360 S/.420
S/.56 S/.315 S/.420 S/.490
S/.64 S/.360 S/.480 S/.560
S/.72 S/.405 S/.540 S/.630
S/.80 S/.450 S/.600 S/.700

ANÁLISIS DEL PUNTO DE EQUILIBRIO

E = CF/PU-CVU
 gastos de venta y
servicios publicos almacenaje y envio administrativos total

S/.125 S/.150 S/.320 S/.2,860

S/.250 S/.300 S/.640
S/.375 S/.450 S/.960
S/.500 S/.600 S/.1,280
S/.625 S/.750 S/.1,600
S/.750 S/.900 S/.1,920
S/.875 S/.1,050 S/.2,240
S/.1,000 S/.1,200 S/.2,560
S/.1,125 S/.1,350 S/.2,880
S/.1,250 S/.1,500 S/.3,200

TO DE EQUILIBRIO

CVU = COSTOS VARIABLES/VENTAS

 costos fijos

gastos generales gastos de venta

de fabricacion almacenaje y envio y administrativos total

S/.8,000 S/.400 S/.2,600 S/.11,000

S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
S/.8,000 S/.400 S/.2,600 S/.11,000
 utilidad sobre
costo total utilidad utilidad sobre capital invertido inversion de capital
venta % % requerida(estimada)

S/.1,900
S/.22,000 S/.3,800
S/.22,000 S/.5,700
S/.22,000 S/.7,600
S/.22,000 S/.9,500
S/.22,000 S/.11,400
S/.22,000 S/.13,300
S/.22,000 S/.15,200
S/.22,000 S/.17,100
S/.22,000 S/.19,000
 CAFETERIA " SABOR AMARGO"

CANTIDAD (TASA POR COSTO

HORA ) COSTO TOTAL COSTO FIJO VARIABLE COSTO FIJO PROMEDIO
0 5.0 5.00 0.0
1 5.6 5.00 0.6
2 5.8 5.00 0.8
3 6.5 5.00 1.5
4 6.8 5.00 1.8
5 7.2 5.00 2.2
6 9.6 5.00 4.6
7 11.8 5.00 6.8
8 12.2 5.00 7.2
9 14.3 5.00 9.3

*COSTO TOTAL : CF+ CV

*CFP : CF/PRODUCCION
*CVP: CV/PRODUCCION
*CTP: CT/PRODUCCION
*COSTO MARGINAL : VARIACION CT / VAR.PRODUCCION
R AMARGO"

COSTO VARIABLE PROMEDIO COSTO TOTAL PROMEDIO COSTO MARGINAL