Estructura de Costo Panaderia El Oasis 2

Panaderia el Oasis del centro
Estructura de Costo
Tasa Dólar $ 3,665,450.52
N° Producto Costo en Bs. Costo en $ PDV en Bs. PDV en $
1 Pan Canilla (Und) 816,213.77 0.22 Bs. F. 979,456.53 $0.27

2 Pan Canilla (2 Und) 1,632,427.55 0.45 Bs. F. 1,958,913.05 $0.53
3 Pan Frances (Und) 235,230.92 0.06 Bs. F. 315,209.43 $0.09
4 Pan Frances (8 Und) 1,881,847.34 0.51 Bs. F. 2,521,675.43 $0.69
5 Pan Campesino (400 gr Und) 1,331,600.64 0.36 Bs. F. 2,010,716.97 $0.55
6 Pan Campesino (450 gr Und) 1,489,368.36 0.41 Bs. F. 2,234,052.55 $0.61
7 Pan Sandwch Peq. (550 gr) 1,804,309.69 0.49 Bs. F. 2,977,110.99 $0.81
8 Pan Sandwch Med. (850 gr) 2,615,966.33 0.71 Bs. F. 4,316,344.45 $1.18
9 Pan Sandwch Gde. (1,1 Kg) 3,370,377.88 0.92 Bs. F. 5,561,123.51 $1.52
10 Pan de Hamburguesa (10 Und) 3,423,488.17 0.93 Bs. F. 5,648,755.48 $1.54
11 Pan de Perros (10 Und) 2,898,657.84 0.79 Bs. F. 4,782,785.43 $1.30
12 Tequeño 1,414,325.01 0.39 Bs. F. 2,333,636.27 $0.64
13 Cachitos 1,445,125.74 0.39 Bs. F. 2,384,457.47 $0.65
14 Mini Pan de Jamón 1,755,743.13 0.48 Bs. F. 2,896,976.17 $0.79
15 Pan de Queso Pequeño 1,506,457.02 0.41 Bs. F. 2,485,654.08 $0.68
16 Pan de Queso Grande 2,759,229.49 0.75 Bs. F. 4,552,728.66 $1.24
17 Pan Piñita (Und) 302,878.72 0.08 Bs. F. 499,749.89 $0.14
18 Pan Piñita (10 Und) 169,369.86 0.05 Bs. F. 2,794,602.74 $0.76
19 Pan de Leche 605,506.39 0.17 Bs. F. 999,085.55 $0.27
20 Pan Andino 1,676,675.40 0.46 Bs. F. 2,766,514.41 $0.75
21 Pan de Arequipe 2,896,778.94 0.79 Bs. F. 4,779,685.26 $1.30
22 Pan de Guayaba 2,397,236.26 0.65 Bs. F. 3,955,439.82 $1.08
23 Guayabita 334,360.19 0.09 Bs. F. 551,694.31 $0.15
24 Golfeado 1,340,634.19 0.37 Bs. F. 2,212,046.41 $0.60
25 Churros 285,382.59 0.08 Bs. F. 470,881.28 $0.13
26 Pavitas 621,243.60 0.17 Bs. F. 1,661,965.95 $0.45
27 Catalinas (und) 526,529.40 0.14 Bs. F. 868,773.51 $0.24
28 Catalinas (10 und) 2,727,941.40 0.74 Bs. F. 4,501,103.32 $1.23
29 Polvorosas 541,333.91 0.15 Bs. F. 893,200.95 $0.24
30 Torta de Pan 955,819.57 0.26 Bs. F. 1,577,102.29 $0.43
31 Manito Arequipe 655,867.56 0.18 Bs. F. 1,082,181.48 $0.30
32 Pan Piñita Arequipe 464,677.19 0.13 Bs. F. 766,717.37 $0.21
33 Ponquesitos 320,960.10 0.09 Bs. F. 529,584.17 $0.14
34 Torta de Arequipe 1,217,447.79 0.33 Bs. F. 2,008,788.85 $0.55
35 Napolitano 949,156.23 0.26 Bs. F. 1,566,107.79 $0.43
36 Pancito Colombiano 460,177.19 0.13 Bs. F. 759,292.37 $0.21
37 0.00 $0.00
38 0.00 $0.00
39 0.00 $0.00
40 0.00 $0.00
Lista de Precios
Dscto VM (Bs. ) Dscto VM ($)

Ganancia en Bs. Ganancia en $ PDV (M) EN Bs PDV (M) EN $
20% 20%
Bs. F. 163,242.75 $0.04 Bs. F. 195,891.31 $0.05 Bs. F. 783,565.22 $0.214
Bs. F. 326,485.51 $0.09 Bs. F. 391,782.61 $0.11 Bs. F. 1,567,130.44 $0.428
Bs. F. 79,978.51 $0.02 Bs. F. 63,041.89 $0.02 Bs. F. 252,167.54 $0.069
Bs. F. 639,828.09 $0.17 Bs. F. 504,335.09 $0.14 Bs. F. 2,017,340.34 $0.550
Bs. F. 679,116.33 $0.19 Bs. F. 402,143.39 $0.11 Bs. F. 1,608,573.58 $0.439
Bs. F. 744,684.18 $0.20 Bs. F. 446,810.51 $0.12 Bs. F. 1,787,242.04 $0.488
Bs. F. 1,172,801.30 $0.32 Bs. F. 595,422.20 $0.16 Bs. F. 2,381,688.79 $0.650
Bs. F. 1,700,378.12 $0.46 Bs. F. 863,268.89 $0.24 Bs. F. 3,453,075.56 $0.942
Bs. F. 2,190,745.62 $0.60 Bs. F. 1,112,224.70 $0.30 Bs. F. 4,448,898.81 $1.214
Bs. F. 2,225,267.31 $0.61 Bs. F. 1,129,751.10 $0.31 Bs. F. 4,519,004.38 $1.233
Bs. F. 1,884,127.59 $0.51 Bs. F. 956,557.09 $0.26 Bs. F. 3,826,228.34 $1.044
Bs. F. 919,311.26 $0.25 Bs. F. 466,727.25 $0.13 Bs. F. 1,866,909.02 $0.509
Bs. F. 939,331.73 $0.26 Bs. F. 476,891.49 $0.13 Bs. F. 1,907,565.98 $0.520
Bs. F. 1,141,233.03 $0.31 Bs. F. 579,395.23 $0.16 Bs. F. 2,317,580.93 $0.632
Bs. F. 979,197.06 $0.27 Bs. F. 497,130.82 $0.14 Bs. F. 1,988,523.27 $0.543
Bs. F. 1,793,499.17 $0.49 Bs. F. 910,545.73 $0.25 Bs. F. 3,642,182.93 $0.994
Bs. F. 196,871.17 $0.05 Bs. F. 99,949.98 $0.03 Bs. F. 399,799.91 $0.109
Bs. F. 2,625,232.88 $0.72 Bs. F. 558,920.55 $0.15 Bs. F. 2,235,682.19 $0.610
Bs. F. 393,579.15 $0.11 Bs. F. 199,817.11 $0.05 Bs. F. 799,268.44 $0.218
Bs. F. 1,089,839.01 $0.30 Bs. F. 553,302.88 $0.15 Bs. F. 2,213,211.53 $0.604
Bs. F. 1,882,906.31 $0.51 Bs. F. 955,937.05 $0.26 Bs. F. 3,823,748.21 $1.043
Bs. F. 1,558,203.57 $0.43 Bs. F. 791,087.96 $0.22 Bs. F. 3,164,351.86 $0.863
Bs. F. 217,334.12 $0.06 Bs. F. 110,338.86 $0.03 Bs. F. 441,355.45 $0.120
Bs. F. 871,412.22 $0.24 Bs. F. 442,409.28 $0.12 Bs. F. 1,769,637.13 $0.483
Bs. F. 185,498.68 $0.05 Bs. F. 94,176.26 $0.03 Bs. F. 376,705.02 $0.103
Bs. F. 1,040,722.35 $0.28 Bs. F. 332,393.19 $0.09 Bs. F. 1,329,572.76 $0.363
Bs. F. 342,244.11 $0.09 Bs. F. 173,754.70 $0.05 Bs. F. 695,018.80 $0.190
Bs. F. 1,773,161.91 $0.48 Bs. F. 900,220.66 $0.25 Bs. F. 3,600,882.65 $0.982
Bs. F. 351,867.04 $0.10 Bs. F. 178,640.19 $0.05 Bs. F. 714,560.76 $0.195
Bs. F. 621,282.72 $0.17 Bs. F. 315,420.46 $0.09 Bs. F. 1,261,681.83 $0.344
Bs. F. 426,313.92 $0.12 Bs. F. 216,436.30 $0.06 Bs. F. 865,745.18 $0.236
Bs. F. 302,040.17 $0.08 Bs. F. 153,343.47 $0.04 Bs. F. 613,373.89 $0.167
Bs. F. 208,624.07 $0.06 Bs. F. 105,916.83 $0.03 Bs. F. 423,667.33 $0.116
Bs. F. 791,341.06 $0.22 Bs. F. 401,757.77 $0.11 Bs. F. 1,607,031.08 $0.438
Bs. F. 616,951.55 $0.17 Bs. F. 313,221.56 $0.09 Bs. F. 1,252,886.23 $0.342
Bs. F. 299,115.17 $0.08 Bs. F. 151,858.47 $0.04 Bs. F. 607,433.89 $0.166
Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.000
Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.000
Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.000
Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.00 Bs. F. 0.00 $0.000
PDV (M) Diferencia
Actual $ en $ Diferencia en Bs. N° Producto P.Compra $
1 Pan Canilla (Und) $0.22

$0.44 0.01 45,667.79 2 Pan Canilla (2 Und) $0.44
3 Pan Campesino (450 gr Und) $0.40
$0.52 -$0.03 -111,306.07 4 Pan Piñita (Und) $0.50
$0.40 -$0.04 -142,393.37 5 Pan Andino $0.60
$0.73 $0.08 294,090.09

$0.90 -$0.04 -154,170.09
$1.10 -$0.11 -416,903.23
$0.83 -$0.40 -1,476,680.45
$0.83 -$0.21 -783,904.41 Simulador
3,665,450.52 1.25
4
$0.60 $0.06 210,747.05
$1.02 $0.03 96,576.60
$0.10 -$0.01 -33,254.86
$0.50
$0.60 $0.00 -13,941.22
$0.80 -$0.06 -231,991.44
$0.40 -$0.08 -303,456.92

$0.12 $0.02 63,149.04
$0.30 -$0.06 -229,937.61
$1.00 $0.02 64,567.87

24.00
Und Total Kgs x
P.Compra Bs P.Venta Bs P.Venta $ Kgs x Und
Compras/Vta Und
Bs. F. 806,399.11 Bs. F. 1,200,000.00 $0.33 0 0.250 0.000

Bs. F. 1,612,798.23 Bs. F. 2,300,000.00 $0.63 10 0.500 5.000
Bs. F. 1,466,180.21 Bs. F. 2,400,000.00 $0.65 5 0.450 2.250
Bs. F. 1,832,725.26 Bs. F. 2,700,000.00 $0.74 4 0.420 1.680
Bs. F. 2,199,270.31 Bs. F. 3,000,000.00 $0.82 5 0.450 2.250
24 11.180
Bs. F. 4,581,813.15
Bs. F. 1,145,453.29
121600000.00 Bs. F. 33.17
$0.00
Total Vta Bs/Und Total Vta $/Und Total Compras Bs/Und Total Compras
$/Und
Bs. F. 0.00 Bs. F. 0.00 Bs. F. 0.00 Bs. F. 0.00
Bs. F. 23,000,000.00 Bs. F. 6.27 Bs. F. 16,127,982.29 Bs. F. 4.40
Bs. F. 12,000,000.00 Bs. F. 3.27 Bs. F. 7,330,901.04 Bs. F. 2.00
Bs. F. 10,800,000.00 Bs. F. 2.95 Bs. F. 7,330,901.04 Bs. F. 2.00
Bs. F. 15,000,000.00 Bs. F. 4.09 Bs. F. 10,996,351.56 Bs. F. 3.00
Bs. F. 60,800,000.00 $16.59 Bs. F. 41,786,135.93 $11.40

Ganancia Bs Ganancia $
Bs. F. 0.00 $0.00

Bs. F. 6,872,017.71 $1.87
Bs. F. 4,669,098.96 $1.27
Bs. F. 3,469,098.96 $0.95
Bs. F. 4,003,648.44 $1.09
Bs. F. 19,013,864.07 $5.19

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Costo Harina Gr 2,606.54
Tasa Ajustada 2,800.00
% Tasa Ajustada 7.42%
Pan Canilla (UND) Nota: Cálculos en función de 10 litros.
Insumos Consumo Gr Costo Gr % Costo Total
Harina 182.47 Bs. F. 2,800.00 53.59% Bs. F. 510,916.03
Azucar 8.33 Bs. F. 2,700.00 2.36% Bs. F. 22,500.00
Esc. Mantequilla 0.17 Bs. F. 6,778.90 0.12% Bs. F. 1,129.82
Esc. Vainilla 0.17 Bs. F. 6,778.90 0.12% Bs. F. 1,129.82
Levadura 0.36 Bs. F. 29,323.60 1.11% Bs. F. 10,589.08
Sal 1.11 Bs. F. 993.60 0.12% Bs. F. 1,104.00
Manteca 0.83 Bs. F. 54,981.76 4.81% Bs. F. 45,818.13
Bolsa 1.00 Bs. F. 44,000.00 4.61% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Servicios 0.00 Bs. F. 0.00 0.63% Bs. F. 23,092.34
Agua 55.56 Bs. F. 366.55 2.14% Bs. F. 20,363.61
Sub-Total - Costo Producción 69.61% Bs. F. 681,009.38

749,999.99
Total Proceso 250.00 Precio de Venta 40.00% Bs. F. 953,413.13
Paquete de 2 unidades Bs. F. 1,906,826.25
Pan Canilla
Und x Paquetes de
N° de Bandejas Kg x Bandeja Litros
Bandeja 2 unidades
1 6 1.09 3 1
2 12 2.19 6 2
3 18 3.28 9 3
4 24 4.38 12 4
5 30 5.47 15 5
6 36 6.57 18 6
7 42 7.66 21 7
8 48 8.76 24 8
9 54 9.85 27 9
10 60 10.95 30 10
11 66 12.04 33 11
12 72 13.14 36 12
13 78 14.23 39 13
14 84 15.33 42 14
15 90 16.42 45 15
16 96 17.52 48 16
17 102 18.61 51 17
18 108 19.71 54 18
19 114 20.80 57 19
20 120 21.90 60 20
LT
10 180
Rendimiento (Kg) 60%
Und x Litro
Preparación por litro
Cantidad (Gr) x Litro
1 2 3 4 6
2,300.00 4,600.00 6,900.00 9,200.00 13,800.00
150.00 300.00 450.00 600.00 900.00
3.00 6.00 9.00 12.00 18.00
3.00 6.00 9.00 12.00 18.00
6.50 13.00 19.50 26.00 39.00
20.00 40.00 60.00 80.00 120.00
15.00 30.00 45.00 60.00 90.00
3.68 7.36 11.04 14.72 22.08

14.72 29.44 44.16 58.88 88.32
500 1,000 500,000 12,000,000 12,000
$50 24 $2
0.0000042
15.2727105
Bs. F. 272,403.75
$ 0.07
$ 0.26
$ 0.52
N° de Paquetes de 2
Harina Kg Total Kg (60%) Und
Bandejas unidades
2.3 3.68 20.17 3.36 10.0838493999

4.6 7.36 40.34 6.72 20.1676987998
6.9 11.04 60.50 10.08 30.2515481997
9.2 14.72 80.67 13.45 40.33539759961
11.5 18.4 100.84 16.81 50.41924699951
13.8 22.08 121.01 20.17 60.50309639941
16.1 25.76 141.17 23.53 70.58694579931
18.4 29.44 161.34 26.89 80.67079519921
20.7 33.12 181.51 30.25 90.75464459911
23 36.8 201.68 33.61 100.838493999
25.3 40.48 221.84 36.97 110.9223433989
27.6 44.16 242.01 40.34 121.0061927988
29.9 47.84 262.18 43.70 131.0900421987
32.2 51.52 282.35 47.06 141.1738915986
34.5 55.2 302.52 50.42 151.2577409985
36.8 58.88 322.68 53.78 161.3415903984
39.1 62.56 342.85 57.14 171.4254397983
41.4 66.24 363.02 60.50 181.5092891982
43.7 69.92 383.19 63.86 191.5931385981
46 73.6 403.35 67.23 201.676987998
Costo Insumos Bs. $ Und/Medida Observación
Harina 117,294,416.64 $ 32.00 45 kg Saco de 45 kg
Queso 10,996,351.56 $ 3.00 1 kg
Queso Guayanes 14,661,802.08 $ 4.00 1 kg
Leche 4,398,540.62 $ 1.20 1 Lt
Jamón 19,060,342.70 $ 5.20 1 kg
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Arequipe 17,431,468.79 $ 4.76 1 kg Galon 3,785 kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg
Esc. Mantecado 6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
Esc. Vainilla 6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
Esc. Mantequilla 6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
Canela 47,650,856.76 $ 13.00 1 kg
Anis 47,650,856.76 $ 13.00 1 kg
Levadura 29,323,604.16 $ 8.00 1 kg Paq. 500 gr
Maizina 5,498,175.78 $ 1.50 1 kg
Micoban 18,327,252.60 $ 5.00 1kg
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Huevos 10,996,351.56 $ 3.00 Und Carton de 30 und
Aceite 8,756,354.02 $ 2.39 1 Lt
Mantequilla 10,000,000.00 $ 2.73 1 kg
Tocineta 22,500,000.00 $ 6.14 1 kg
Aceitunas 19,636,342.07 $ 5.36 1 kg
Pasas 10,996,351.56 $ 3.00 1 kg
Polvo de hornear 18,327,252.60 $ 5.00 1 kg
Soda 12,829,076.82 $ 3.50 1 kg
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Frutas Confitadas 14,661,802.08 $ 4.00 1kg Cja 5 kg
Capacillo 94,568.62 $ 0.03 1 und 50 und
Lluvia de chocolate 29,323,604.16 $ 8.00 1 Kg
Lluvia Carnaval 25,658,153.64 $ 7.00 1 Kg
Cacao 73,309,010.40 $ 20.00 1 Kg

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Canilla (UND) Nota: Cálculos en función de 10 litros.
Harina 238.03 Bs. F. 2,800.00 68.05% Bs. F. 666,484.04
Azucar 8.33 Bs. F. 2,700.00 2.30% Bs. F. 22,500.00
Levadura 0.36 Bs. F. 29,323.60 1.08% Bs. F. 10,589.08
Sal 1.11 Bs. F. 993.60 0.11% Bs. F. 1,104.00
Manteca 0.83 Bs. F. 54,981.76 4.68% Bs. F. 45,818.13
Bolsa 1.00 Bs. F. 44,000.00 4.49% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Sub-Total - Costo Producción 81.58% Bs. F. 816,213.77

749,999.99
Pan Canilla
Und x Paquetes de
Bandeja 2 unidades
1 6 1.43 3 1
2 12 2.86 6 2
3 18 4.28 9 3
4 24 5.71 12 4
5 30 7.14 15 5
6 36 8.57 18 6
7 42 10.00 21 7
8 48 11.43 24 8
9 54 12.85 27 9
10 60 14.28 30 10
11 66 15.71 33 11
12 72 17.14 36 12
13 78 18.57 39 13
14 84 19.99 42 14
15 90 21.42 45 15
16 96 22.85 48 16
17 102 24.28 51 17
18 108 25.71 54 18
19 114 27.14 57 19
20 120 28.56 60 20
LT
10 180
Und x Litro
1 2 3 4 6
2,300.00 4,600.00 6,900.00 9,200.00 13,800.00
150.00 300.00 450.00 600.00 900.00
3.00 6.00 9.00 12.00 18.00
3.00 6.00 9.00 12.00 18.00
6.50 13.00 19.50 26.00 39.00
20.00 40.00 60.00 80.00 120.00
15.00 30.00 45.00 60.00 90.00
3.68 7.36 11.04 14.72 22.08

14.72 29.44 44.16 58.88 88.32
Bs. F. 163,242.75
$ 0.04
$ 0.27
$ 0.53
Bandejas unidades
2.3 3.68 15.46 2.58 7.730118052346

4.6 7.36 30.92 5.15 15.46023610469
6.9 11.04 46.38 7.73 23.19035415704
9.2 14.72 61.84 10.31 30.92047220939
11.5 18.4 77.30 12.88 38.65059026173
13.8 22.08 92.76 15.46 46.38070831408
16.1 25.76 108.22 18.04 54.11082636642
18.4 29.44 123.68 20.61 61.84094441877
20.7 33.12 139.14 23.19 69.57106247112
23 36.8 154.60 25.77 77.30118052346
25.3 40.48 170.06 28.34 85.03129857581
27.6 44.16 185.52 30.92 92.76141662816
29.9 47.84 200.98 33.50 100.4915346805
32.2 51.52 216.44 36.07 108.2216527328
34.5 55.2 231.90 38.65 115.9517707852
36.8 58.88 247.36 41.23 123.6818888375
39.1 62.56 262.82 43.80 131.4120068899
41.4 66.24 278.28 46.38 139.1421249422
43.7 69.92 293.74 48.96 146.8722429946
46 73.6 309.20 51.53 154.6023610469
Queso 10,996,351.56 $ 3.00 1 kg
Leche 4,398,540.62 $ 1.20 1 Lt
Jamón 19,060,342.70 $ 5.20 1 kg
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg
Canela 47,650,856.76 $ 13.00 1 kg
Anis 47,650,856.76 $ 13.00 1 kg
Maizina 5,498,175.78 $ 1.50 1 kg
Micoban 18,327,252.60 $ 5.00 1kg
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt
Mantequilla 10,000,000.00 $ 2.73 1 kg
Tocineta 22,500,000.00 $ 6.14 1 kg
Aceitunas 19,636,342.07 $ 5.36 1 kg
Pasas 10,996,351.56 $ 3.00 1 kg
Soda 12,829,076.82 $ 3.50 1 kg
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Frances (UND) Nota: Cálculos en función de 10 litros.
Harina 62.00 Bs. F. 2,800.00 55.07% Bs. F. 173,600.01
Azucar 2.75 Bs. F. 2,700.00 2.36% Bs. F. 7,431.19
Esc. Mantequilla 0.06 Bs. F. 6,778.90 0.12% Bs. F. 373.15
Esc. Vainilla 0.06 Bs. F. 6,778.90 0.12% Bs. F. 373.15
Levadura 0.12 Bs. F. 29,323.60 1.11% Bs. F. 3,497.31
Sal 0.37 Bs. F. 993.60 0.12% Bs. F. 364.62
Manteca 0.28 Bs. F. 54,981.76 4.80% Bs. F. 15,132.59
Bolsa 1.00 Bs. F. 11,000.00 3.49% Bs. F. 11,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Sub-Total - Costo de Producción 67.82% Bs. F. 235,230.92

Pan Frances
Und x Paquetes de
Bandeja 8 unidades
1 18 1.12 2.25 1
2 36 2.23 4.5 2
3 54 3.35 6.75 3
4 72 4.46 9 4
5 90 5.58 11.25 5
6 108 6.70 13.5 6
7 126 7.81 15.75 7
8 144 8.93 18 8
9 162 10.04 20.25 9
10 180 11.16 22.5 10
11 198 12.28 24.75 11
12 216 13.39 27 12
13 234 14.51 29.25 13
14 252 15.62 31.5 14
15 270 16.74 33.75 15
16 288 17.86 36 16
17 306 18.97 38.25 17
18 324 20.09 40.5 18
19 342 21.20 42.75 19
20 360 22.32 45 20
LT
10 545
Und x Litro
1 2 3 4 5
2,300.00 4,600.00 6,900.00 9,200.00 11,500.00
150.00 300.00 450.00 600.00 750.00
3.00 6.00 9.00 12.00 15.00
3.00 6.00 9.00 12.00 15.00
6.50 13.00 19.50 26.00 32.50
20.00 40.00 60.00 80.00 100.00
15.00 30.00 45.00 60.00 75.00
3.68 7.36 11.04 14.72 18.40

55.24 110.47 165.71 220.94 276.18
Bs. F. 79,978.51
$ 0.02
$ 0.09
$ 0.69
Bandejas unidades
2.3 3.68 59.35 3.30 7.42

4.6 7.36 118.71 6.59 14.84
6.9 11.04 178.06 9.89 22.26
9.2 14.72 237.42 13.19 29.68
11.5 18.40 296.77 16.49 37.10
13.8 22.08 356.13 19.78 44.52
16.1 25.76 415.48 23.08 51.94
18.4 29.44 474.84 26.38 59.35
20.7 33.12 534.19 29.68 66.77
23 36.80 593.55 32.97 74.19
25.3 40.48 652.90 36.27 81.61
27.6 44.16 712.26 39.57 89.03
29.9 47.84 771.61 42.87 96.45
32.2 51.52 830.97 46.16 103.87
34.5 55.20 890.32 49.46 111.29
36.8 58.88 949.68 52.76 118.71
39.1 62.56 1,009.03 56.06 126.13
41.4 66.24 1,068.39 59.35 133.55
43.7 69.92 1,127.74 62.65 140.97
46 73.60 1,187.10 65.95 148.39
Queso 10,996,351.56 $ 3.00 1 kg 0
Queso Guayanes 14,661,802.08 $ 4.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0

Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Polvo de hornear 18,327,252.60 $ 5.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Campesino (UND) Nota: Cálculos en función de 10 litros.
Insumos Consumo Gr Costo Gr %
Harina 377.00 Bs. F. 2,800.00 52.50%
Azucar 16.67 Bs. F. 2,700.00 2.24%
Esc. Mantequilla 0.33 Bs. F. 6,778.90 0.11%
Esc. Vainilla 0.33 Bs. F. 6,778.90 0.11%
Levadura 0.72 Bs. F. 29,323.60 1.05%
Sal 2.22 Bs. F. 993.60 0.11%
Manteca 1.67 Bs. F. 54,981.76 4.56%
Bolsa 1.00 Bs. F. 88,000.00 4.38%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%
Sub-Total - Costo de Producción 65.70%
Total Proceso 398.94 Precio de Venta 51.00%
Pan Campesino
Und x
N° de Bandejas Kg x Bandeja
Bandeja
1 4 1.51
2 8 3.02
3 12 4.52
4 16 6.03
5 20 7.54
6 24 9.05
7 28 10.56
8 32 12.06
9 36 13.57
10 40 15.08
11 44 16.59
12 48 18.10
13 52 19.60
14 56 21.11
15 60 22.62
16 64 24.13
17 68 25.64
18 72 27.14
19 76 28.65
20 80 30.16
LT
10 90
Und x Litro
n función de 10 litros. Cantidad (Gr) x Litro
Costo Total 1 2 3 4
Bs. F. 1,055,600.07 2,300.00 4,600.00 6,900.00 9,200.00
Bs. F. 45,000.00 150.00 300.00 450.00 600.00
Bs. F. 2,259.63 3.00 6.00 9.00 12.00
Bs. F. 2,259.63 3.00 6.00 9.00 12.00
Bs. F. 21,178.16 6.50 13.00 19.50 26.00
Bs. F. 2,208.00 20.00 40.00 60.00 80.00
Bs. F. 91,636.26 15.00 30.00 45.00 60.00
Bs. F. 88,000.00
Bs. F. 366.55 3.68 7.36 11.04 14.72
Bs. F. 23,092.34 9.22 18.45 27.67 36.90
Bs. F. 1,331,600.64 Bs. F. 679,116.33

$ 0.19
Bs. F. 2,010,716.97 $ 0.55
Litros Harina Kg Total Kg (60%) Und N° de Bandejas
1 2.3 3.68 9.76 2.44

2 4.6 7.36 19.52 4.88
3 6.9 11.04 29.28 7.32
4 9.2 14.72 39.05 9.76
5 11.5 18.4 48.81 12.20
6 13.8 22.08 58.57 14.64
7 16.1 25.76 68.33 17.08
8 18.4 29.44 78.09 19.52
9 20.7 33.12 87.85 21.96
10 23 36.8 97.61 24.40
11 25.3 40.48 107.37 26.84
12 27.6 44.16 117.14 29.28
13 29.9 47.84 126.90 31.72
14 32.2 51.52 136.66 34.16
15 34.5 55.2 146.42 36.60
16 36.8 58.88 156.18 39.05
17 39.1 62.56 165.94 41.49
18 41.4 66.24 175.70 43.93
19 43.7 69.92 185.46 46.37
20 46 73.6 195.23 48.81
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
5 Jamón 19,060,342.70 $ 5.20 1 kg 0
11,500.00 Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
750.00 Arequipe 17,431,468.79 $ 4.76 1 kg Galon 3,785 kg
15.00 Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
15.00 Azucar 2,700,000.00 $ 0.74 1 kg 0
32.50 Esc. Mantecado 6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
100.00 Esc. Vainilla 6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
75.00 Esc. Mantequilla 6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
Canela 47,650,856.76 $ 13.00 1 kg 0
18.40 Anis 47,650,856.76 $ 13.00 1 kg 0
46.12 Levadura 29,323,604.16 $ 8.00 1 kg Paq. 500 gr
Maizina 5,498,175.78 $ 1.50 1 kg 0

Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Lluvia de chocolate 29,323,604.16 $ 8.00 1 Kg 0
Lluvia Carnaval 25,658,153.64 $ 7.00 1 Kg 0
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
de 30 und
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Campesino (UND) Nota: Cálculos en función de 10 litros.
Harina 426.00 Bs. F. 2,800.00 53.39%
Azucar 18.75 Bs. F. 2,700.00 2.27%
Esc. Vainilla 0.38 Bs. F. 6,778.90 0.11%
Levadura 0.81 Bs. F. 29,323.60 1.07%
Sal 2.50 Bs. F. 993.60 0.11%
Manteca 1.88 Bs. F. 54,981.76 4.61%
Bolsa 1.00 Bs. F. 88,000.00 3.94%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%
Pan Campesino
Und x
Bandeja
1 4 1.70
2 8 3.41
3 12 5.11
4 16 6.82
5 20 8.52
6 24 10.22
7 28 11.93
8 32 13.63
9 36 15.34
10 40 17.04
11 44 18.74
12 48 20.45
13 52 22.15
14 56 23.86
15 60 25.56
16 64 27.26
17 68 28.97
18 72 30.67
19 76 32.38
20 80 34.08
LT
10 80
Und x Litro
Costo Total 1 2 3 4
Bs. F. 1,192,800.08 2,300.00 4,600.00 6,900.00 9,200.00
Bs. F. 50,625.00 150.00 300.00 450.00 600.00
Bs. F. 2,542.09 3.00 6.00 9.00 12.00
Bs. F. 2,542.09 3.00 6.00 9.00 12.00
Bs. F. 23,825.43 6.50 13.00 19.50 26.00
Bs. F. 2,484.00 20.00 40.00 60.00 80.00
Bs. F. 103,090.80 15.00 30.00 45.00 60.00
Bs. F. 88,000.00
Bs. F. 366.55 3.68 7.36 11.04 14.72
Bs. F. 23,092.34 8.17 16.33 24.50 32.66
Bs. F. 1,489,368.36 Bs. F. 744,684.18

$ 0.20
Bs. F. 2,234,052.55 $ 0.61
Litros Harina Kg Total Kg (60%) Und N° de Bandejas
1 2.3 3.68 8.64 2.16

2 4.6 7.36 17.28 4.32
3 6.9 11.04 25.92 6.48
4 9.2 14.72 34.55 8.64
5 11.5 18.4 43.19 10.80
6 13.8 22.08 51.83 12.96
7 16.1 25.76 60.47 15.12
8 18.4 29.44 69.11 17.28
9 20.7 33.12 77.75 19.44
10 23 36.8 86.38 21.60
11 25.3 40.48 95.02 23.76
12 27.6 44.16 103.66 25.92
13 29.9 47.84 112.30 28.08
14 32.2 51.52 120.94 30.23
15 34.5 55.2 129.58 32.39
16 36.8 58.88 138.22 34.55
17 39.1 62.56 146.85 36.71
18 41.4 66.24 155.49 38.87
19 43.7 69.92 164.13 41.03
20 46 73.6 172.77 43.19
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
5 Jamón 19,060,342.70 $ 5.20 1 kg 0
11,500.00 Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
750.00 Arequipe 17,431,468.79 $ 4.76 1 kg Galon 3,785 kg
15.00 Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
15.00 Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
18.40 Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
de 30 und
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan de Sandwich Peq. (UND) Nota: Cálculos en función de 06 litros.
Harina 504.00 Bs. F. 2,800.00 47.40%
Azucar 34.88 Bs. F. 2,700.00 3.16%
Esc. Vainilla 0.70 Bs. F. 6,778.90 0.16%
Micoban 0.70 Bs. F. 18,327.25 0.43%
Levadura 1.12 Bs. F. 29,323.60 1.10%
Sal 4.65 Bs. F. 993.60 0.16%
Manteca 2.33 Bs. F. 54,981.76 4.29%
Bolsa 1.00 Bs. F. 88,000.00 2.96%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%

LT
6 43
Und x Litro
Costo Total 1 2 3 4 6
Bs. F. 1,411,200.09 2,500.00 5,000.00 7,500.00 10,000.00 15,000.00
Bs. F. 94,186.05 250.00 500.00 750.00 1,000.00 1,500.00
Bs. F. 4,729.47 5.00 10.00 15.00 20.00 30.00
Bs. F. 4,729.47 5.00 10.00 15.00 20.00 30.00
Bs. F. 12,786.46 5.00 10.00 15.00 20.00 30.00
Bs. F. 32,733.33 8.00 16.00 24.00 32.00 48.00
Bs. F. 4,621.40 33.33 66.67 100.00 133.33 200.00
Bs. F. 127,864.55 16.67 66.67 100.00 133.33 100.00
Bs. F. 88,000.00
Bs. F. 366.55 4.00 8.00 12.00 16.00 24.00
Bs. F. 23,092.34 7.27 14.54 21.82 29.09 43.63
Bs. F. 1,804,309.69 Bs. F. 1,172,801.30

$ 0.32
Bs. F. 2,977,110.99 $ 0.81
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
de 30 und
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan de Sandwich Mediano (UND) Nota: Cálculos en función de 06 litros.
Harina 781.00 Bs. F. 2,800.00 50.66%
Azucar 53.57 Bs. F. 2,700.00 3.35%
Esc. Vainilla 1.07 Bs. F. 6,778.90 0.17%
Micoban 1.50 Bs. F. 18,327.25 0.64%
Levadura 1.50 Bs. F. 29,323.60 1.02%
Sal 8.57 Bs. F. 993.60 0.20%
Manteca 1.43 Bs. F. 54,981.76 1.82%
Bolsa 1.00 Bs. F. 88,000.00 2.04%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%

LITROS
6 28
Und x Litro
Costo Total 1 2 3 4
Bs. F. 2,186,800.14 2,300.00 4,600.00 6,900.00 9,200.00
Bs. F. 144,642.86 250.00 500.00 750.00 1,000.00
Bs. F. 7,263.11 5.00 10.00 15.00 20.00
Bs. F. 7,263.11 5.00 10.00 15.00 20.00
Bs. F. 27,490.88 7.00 14.00 21.00 28.00
Bs. F. 43,985.41 7.00 14.00 21.00 28.00
Bs. F. 8,516.57 40.00 80.00 120.00 160.00
Bs. F. 78,545.37 6.67 13.33 20.00 26.67
Bs. F. 88,000.00 3.68 7.36 11.04 14.72
Bs. F. 366.55 4.33 8.65 12.98 17.30
Bs. F. 23,092.34
Bs. F. 2,615,966.33 Bs. F. 1,700,378.12

$ 0.46
Bs. F. 4,316,344.45 $ 1.18
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
5 Jamón 19,060,342.70 $ 5.20 1 kg 0
11,500.00 Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
1,250.00 Arequipe 17,431,468.79 $ 4.76 1 kg Galon 3,785 kg
25.00 Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
25.00 Azucar 2,700,000.00 $ 0.74 1 kg 0
33.33 Canela 47,650,856.76 $ 13.00 1 kg 0
18.40 Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
de 30 und
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan de Sandwich Gde (UND) Nota: Cálculos en función de 06 litros.
Harina 1,007.00 Bs. F. 2,800.00 50.70%
Azucar 71.43 Bs. F. 2,700.00 3.47%
Esc. Vainilla 1.43 Bs. F. 6,778.90 0.17%
Micoban 2.86 Bs. F. 18,327.25 0.94%
Levadura 2.00 Bs. F. 29,323.60 1.05%
Sal 11.43 Bs. F. 993.60 0.20%
Manteca 1.90 Bs. F. 54,981.76 1.88%
Bolsa 1.00 Bs. F. 88,000.00 1.58%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%
Total Proceso 1,100.48 Precio de Venta 65.00%

n función de 06 litros.
Costo Total
Bs. F. 2,819,600.18
Bs. F. 192,857.14
Bs. F. 9,684.15
Bs. F. 9,684.15
Bs. F. 52,363.58
Bs. F. 58,647.21
Bs. F. 11,355.43
Bs. F. 104,727.16
Bs. F. 88,000.00
Bs. F. 366.55
Bs. F. 23,092.34
Bs. F. 3,370,377.88 Bs. F. 2,190,745.62

$ 0.60
Bs. F. 5,561,123.51 $ 1.52
Harina 117,294,416.64 32.00 45 kg Saco de 45 kg
Queso 10,996,351.56 3.00 1 kg 0
Queso Guayanes 14,661,802.08 4 1 kg 0
Leche 4,398,540.62 1.2 1 Lt 0
Jamón 19,060,342.70 5.20 1 kg 0
Guayaba 7,330,901.04 2.00 1 kg Cja 20 Kg
Arequipe 17,431,468.79 4.76 1 kg Galon 3,785 kg
Papelon 3,482,177.99 0.95 1 kg 20 kg
Azucar 2,700,000.00 0.74 1 kg 0
Esc. Mantecado 6,778,904.53 1.85 1 kg Galon 3,785 kg
Esc. Vainilla 6,778,904.53 1.85 1 kg Galon 3,785 kg
Esc. Mantequilla 6,778,904.53 1.85 1 kg Galon 3,785 kg
Canela 47,650,856.76 13.00 1 kg 0
Anis 47,650,856.76 13.00 1 kg 0
Levadura 29,323,604.16 8.00 1 kg Paq. 500 gr
Maizina 5,498,175.78 1.50 1 kg 0
Micoban 18,327,252.60 5.00 1kg 0
Manteca 54,981,757.80 15.00 1 kg Cja 15 kg
Sal 993,600.00 0.35 1kg Saco 20 kg
Huevos 10,996,351.56 3.00 Und Carton de 30 und
Aceite 8,756,354.02 2.39 1 Lt 0
Mantequilla 10,000,000.00 2.73 1 kg 0
Tocineta 22,500,000.00 6.14 1 kg 0
Aceitunas 19,636,342.07 5.36 1 kg 0
Pasas 10,996,351.56 3.00 1 kg 0
Polvo de hornear 18,327,252.60 5.00 1 kg 0
Soda 12,829,076.82 3.50 1 kg 0
Bolsa 8,800,000.00 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 1.20 Und 100 UND
Frutas Confitadas 14,661,802.08 4.00 1kg Cja 5 kg
Capacillo 94,568.62 0.03 1 und 50 und
Lluvia de chocolate 29,323,604.16 8.00 1 Kg 0
Lluvia Carnaval 25,658,153.64 7.00 1 Kg 0
Cacao 73,309,010.40 20.00 1 Kg 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Hamburguesa ( UND) Nota: Cálculos en función de 06 litros.
Harina 79.89 Bs. F. 2,800.00 39.60% Bs. F. 223,688.90
Azucar 5.51 Bs. F. 2,700.00 2.64% Bs. F. 14,889.71
Micoban 0.22 Bs. F. 18,327.25 0.72% Bs. F. 4,042.78
Levadura 0.15 Bs. F. 29,323.60 0.80% Bs. F. 4,527.91
Sal 0.81 Bs. F. 993.60 0.14% Bs. F. 803.65
Manteca 1.10 Bs. F. 54,981.76 10.74% Bs. F. 60,641.64
Bolsa 1.00 Bs. F. 8,800.00 1.56% Bs. F. 8,800.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

350,000.00
Paquete de 10 unidades Bs. F 5,648,755.48
Pan Hamburguesa (10 und)

Und x Paquetes de
Bandeja 10 unidades
1 12 0.96 1.20 1
2 24 1.92 2.40 2
3 36 2.88 3.60 3
4 48 3.83 4.80 4
5 60 4.79 6.00 5
6 72 5.75 7.20 6
7 84 6.71 8.40 7
8 96 7.67 9.60 8
9 108 8.63 10.80 9
10 120 9.59 12.00 10
11 132 10.55 13.20 11
12 144 11.50 14.40 12
13 156 12.46 15.60 13
14 168 13.42 16.80 14
15 180 14.38 18.00 15
16 192 15.34 19.20 16
17 204 16.30 20.40 17
18 216 17.26 21.60 18
19 228 18.21 22.80 19
20 240 19.17 24.00 20
LITROS
6 272
Und x Litro
1 2 3 4 5
3,333.33 6,666.67 10,000.00 13,333.33 16,666.67
250.00 500.00 750.00 1,000.00 1,250.00
5.00 10.00 15.00 20.00 25.00
5.00 10.00 15.00 20.00 25.00
10.00 20.00 30.00 40.00 50.00
7.00 14.00 21.00 28.00 35.00
36.67 73.33 110.00 146.67 183.33
50.00 100.00 150.00 200.00 250.00
5.33 10.67 16.00 21.33 26.67
59.99 119.97 179.96 239.94 299.93
Bs. F. 222,526.73 Bs. F 2,225,267.31

$ 0.06 $ 0.61
$ 0.15
$ 1.54
Lluvia de cho
Bandejas unidades
2.50 4.00 50.07 4.17 5.01

5.00 8.00 100.14 8.34 10.01
7.50 12.00 150.21 12.52 15.02
10.00 16.00 200.28 16.69 20.03
12.50 20.00 250.35 20.86 25.03
15.00 24.00 300.42 25.03 30.04
17.50 28.00 350.49 29.21 35.05
20.00 32.00 400.56 33.38 40.06
22.50 36.00 450.63 37.55 45.06
25.00 40.00 500.70 41.72 50.07
27.50 44.00 550.76 45.90 55.08
30.00 48.00 600.83 50.07 60.08
32.50 52.00 650.90 54.24 65.09
35.00 56.00 700.97 58.41 70.10
37.50 60.00 751.04 62.59 75.10
40.00 64.00 801.11 66.76 80.11
42.50 68.00 851.18 70.93 85.12
45.00 72.00 901.25 75.10 90.13
47.50 76.00 951.32 79.28 95.13
50.00 80.00 1,001.39 83.45 100.14
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Perros ( UND) Nota: Cálculos en función de 06 litros.
Harina 79.89 Bs. F. 2,800.00 46.77% Bs. F. 223,688.90
Azucar 5.51 Bs. F. 2,700.00 3.11% Bs. F. 14,889.71
Micoban 0.22 Bs. F. 18,327.25 0.85% Bs. F. 4,042.78
Levadura 0.15 Bs. F. 29,323.60 0.95% Bs. F. 4,527.91
Sal 0.88 Bs. F. 993.60 0.18% Bs. F. 876.71
Manteca 0.15 Bs. F. 54,981.76 1.69% Bs. F. 8,085.55
Bolsa 1.00 Bs. F. 8,800.00 1.84% Bs. F. 8,800.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

350,000.00
Pan de Perros (10 und)

Und x Paquetes de
Bandeja 10 unidades
1 20 1.60 2.00 1
2 40 3.20 4.00 2
3 60 4.79 6.00 3
4 80 6.39 8.00 4
5 100 7.99 10.00 5
6 120 9.59 12.00 6
7 140 11.18 14.00 7
8 160 12.78 16.00 8
9 180 14.38 18.00 9
10 200 15.98 20.00 10
11 220 17.58 22.00 11
12 240 19.17 24.00 12
13 260 20.77 26.00 13
14 280 22.37 28.00 14
15 300 23.97 30.00 15
16 320 25.56 32.00 16
17 340 27.16 34.00 17
18 360 28.76 36.00 18
19 380 30.36 38.00 19
20 400 31.96 40.00 20
Bs. F. 188,412.76
$ 0.05
$ 0.13
$ 1.30
Lluvia de choco
Bandejas unidades
2.50 4.00 50.07 4.17 5.01

5.00 8.00 100.14 8.34 10.01
7.50 12.00 150.21 12.52 15.02
10.00 16.00 200.28 16.69 20.03
12.50 20.00 250.35 20.86 25.03
15.00 24.00 300.42 25.03 30.04
17.50 28.00 350.49 29.21 35.05
20.00 32.00 400.56 33.38 40.06
22.50 36.00 450.63 37.55 45.06
25.00 40.00 500.70 41.72 50.07
27.50 44.00 550.76 45.90 55.08
30.00 48.00 600.83 50.07 60.08
32.50 52.00 650.90 54.24 65.09
35.00 56.00 700.97 58.41 70.10
37.50 60.00 751.04 62.59 75.10
40.00 64.00 801.11 66.76 80.11
42.50 68.00 851.18 70.93 85.12
45.00 72.00 901.25 75.10 90.13
47.50 76.00 951.32 79.28 95.13
50.00 80.00 1,001.39 83.45 100.14
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Tequeños (UND) Nota: Cálculos en función de 2,0 kg de Harina
Harina 200.00 Bs. F. 2,800.00 24.00% Bs. F. 560,000.04
Azucar 11.90 Bs. F. 2,700.00 1.38% Bs. F. 32,142.86
Queso Guayanes 40.00 Bs. F. 14,661.80 25.13% Bs. F. 586,472.08
Levadura 0.19 Bs. F. 29,323.60 0.24% Bs. F. 5,585.45
Sal 1.67 Bs. F. 993.60 0.07% Bs. F. 1,656.00
Manteca 2.38 Bs. F. 54,981.76 5.61% Bs. F. 130,908.95
Aceite 3.00 Bs. F. 8,756.35 1.13% Bs. F. 26,269.06
Bolsa Peq. 1.00 Bs. F. 44,000.00 1.89% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Sub-Total - Costo de Producción 60.58% Bs. F. 1,414,325.01

Bs. F. 235,000.00
Total Proceso 263.95 Precio de Venta 65.00% Bs. F. 2,333,636.27
LITROS
1 21
Und x Litro
1 2 3 4 5
2,000.00 4,000.00 6,000.00 8,000.00 10,000.00
250.00 500.00 750.00 1,000.00 1,250.00
840.00 1,680.00 2,520.00 3,360.00 4,200.00
40.00 80.00 120.00 160.00 200.00
40.00 80.00 120.00 160.00 200.00
4.00 8.00 12.00 16.00 20.00
35.00 70.00 105.00 140.00 175.00
50.00 100.00 150.00 200.00 250.00
3.20 6.40 9.60 12.80 16.00
12.12 24.25 36.37 48.49 60.62
Bs. F 919,311.26
$ 0.25
$ 0.64
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Cachitos (UND) Nota: Cálculos en función de 2,0 kg de Harina
Harina 99.66 Bs. F. 2,800.00 11.70% Bs. F. 279,048.02
Azucar 8.62 Bs. F. 2,700.00 0.98% Bs. F. 23,275.86
Jamón 50.00 Bs. F. 19,060.34 39.97% Bs. F. 953,017.14
Levadura 0.41 Bs. F. 29,323.60 0.51% Bs. F. 12,133.91
Sal 1.38 Bs. F. 993.60 0.06% Bs. F. 1,370.48
Manteca 1.72 Bs. F. 54,981.76 3.98% Bs. F. 94,796.13
Bolsa Peq. 1.00 Bs. F. 44,000.00 1.85% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

LITROS
1 29
Und x Litro
1 2 3 4 5
2,000.00 4,000.00 6,000.00 8,000.00 10,000.00
250.00 500.00 750.00 1,000.00 1,250.00
1,450.00 2,900.00 4,350.00 5,800.00 7,250.00
30.00 60.00 90.00 120.00 150.00
30.00 60.00 90.00 120.00 150.00
12.00 24.00 36.00 48.00 60.00
40.00 80.00 120.00 160.00 200.00
50.00 100.00 150.00 200.00 250.00
3.20 6.40 9.60 12.80 16.00
19.41 38.82 58.23 77.64 97.05
Bs. F. 939,331.73
$ 0.26
$ 0.65
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Mini Pan de Jamón (UND) Nota: Cálculos en función de 2,0 kg de Harina
Harina 93.55 Bs. F. 2,800.00 9.04% Bs. F. 261,940.02
Azucar 9.62 Bs. F. 2,700.00 0.90% Bs. F. 25,961.54
Jamón 50.00 Bs. F. 19,060.34 32.90% Bs. F. 953,017.14
Tocineta 10.00 Bs. F. 22,500.00 7.77% Bs. F. 225,000.00
Aceitunas 3.00 Bs. F. 19,636.34 2.03% Bs. F. 58,909.03
Pasas 2.00 Bs. F. 10,996.35 0.76% Bs. F. 21,992.70
Levadura 0.46 Bs. F. 29,323.60 0.47% Bs. F. 13,533.97
Sal 1.35 Bs. F. 993.60 0.05% Bs. F. 1,337.54
Manteca 1.92 Bs. F. 54,981.76 3.65% Bs. F. 105,734.15
Bolsa Peq. 1.00 Bs. F. 44,000.00 1.52% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

LITROS
1 26
Und x Litro
1 2 3 4 5
2,000.00 4,000.00 6,000.00 8,000.00 10,000.00
250.00 500.00 750.00 1,000.00 1,250.00
1,300.00 2,600.00 3,900.00 5,200.00 6,500.00
260.00 520.00 780.00 1,040.00 1,300.00
78.00 156.00 234.00 312.00 390.00
52.00 104.00 156.00 208.00 260.00
40.00 80.00 120.00 160.00 200.00
40.00 80.00 120.00 160.00 200.00
3.20 6.40 9.60 12.80 16.00
18.18 36.37 54.55 72.74 90.92
Bs. F. 1,141,233.03
$ 0.31
$ 0.79
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Queso Peq. (UND) Nota: Cálculos en función de 03 litros.
Harina 161.00 Bs. F. 2,800.00 18.14% Bs. F. 450,800.03
Azucar 29.17 Bs. F. 2,700.00 3.17% Bs. F. 78,750.00
Queso 70.00 Bs. F. 10,996.35 30.97% Bs. F. 769,744.61
Esc. Mantecado 1.11 Bs. F. 6,778.90 0.30% Bs. F. 7,532.12
Canela 0.56 Bs. F. 47,650.86 1.07% Bs. F. 26,472.70
Anis 0.56 Bs. F. 47,650.86 1.07% Bs. F. 26,472.70
Micoban 0.69 Bs. F. 18,327.25 0.51% Bs. F. 12,727.26
Huevos 0.04 Bs. F. 10,996.35 0.02% Bs. F. 458.18
Sal 4.17 Bs. F. 993.60 0.17% Bs. F. 4,140.00
Manteca 0.56 Bs. F. 54,981.76 1.23% Bs. F. 30,545.42
Levadura 0.56 Bs. F. 29,323.60 0.66% Bs. F. 16,290.89
Bolsa Peq. 1.00 Bs. F. 44,000.00 1.77% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Pan Queso Peq.

Und x
Bandeja
1 6 0.97 1
2 12 1.93 2
3 18 2.90 3
4 24 3.86 4
5 30 4.83 5
6 36 5.80 6
7 42 6.76 7
8 48 7.73 8
9 54 8.69 9
10 60 9.66 10
11 66 10.63 11
12 72 11.59 12
13 78 12.56 13
14 84 13.52 14
15 90 14.49 15
16 96 15.46 16
17 102 16.42 17
18 108 17.39 18
19 114 18.35 19
20 120 19.32 20
Costo Insumos
Harina
Queso
Queso Guayanes
Leche
Jamón
Guayaba
Arequipe
Papelon
Azucar
Esc. Mantecado
Esc. Vainilla
Esc. Mantequilla
Canela
Anis
Levadura
Maizina
Micoban
Manteca
Sal
Huevos
Aceite
Mantequilla
Bs. F. 979,197.06 Tocineta
$ 0.27 Aceitunas
$ 0.68 Pasas
Polvo de hornear
Soda
Bolsa
N° de
Harina Kg Total Kg (60%) Und Bolsa Peq.
Bandejas
3 4.80 29.81 4.97
6 9.60 59.63 9.94
9 14.40 89.44 14.91
12 19.20 119.25 19.88
15 24.00 149.07 24.84
18 28.80 178.88 29.81
21 33.60 208.70 34.78
24 38.40 238.51 39.75
27 43.20 268.32 44.72
30 48.00 298.14 49.69
33 52.80 327.95 54.66
36 57.60 357.76 59.63
39 62.40 387.58 64.60
42 67.20 417.39 69.57
45 72.00 447.20 74.53
48 76.80 477.02 79.50
51 81.60 506.83 84.47
54 86.40 536.65 89.44
57 91.20 566.46 94.41
60 96.00 596.27 99.38
Bs. $ Und/Medida Observación
117,294,416.64 $ 32.00 45 kg Saco de 45 kg
10,996,351.56 $ 3.00 1 kg 0
14,661,802.08 $ 4.00 1 kg 0
4,398,540.62 $ 1.20 1 Lt 0
19,060,342.70 $ 5.20 1 kg 0
7,330,901.04 $ 2.00 1 kg Cja 20 Kg
17,431,468.79 $ 4.76 1 kg Galon 3,785 kg
3,482,177.99 $ 0.95 1 kg 20 kg
2,700,000.00 $ 0.74 1 kg 0
6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
47,650,856.76 $ 13.00 1 kg 0
47,650,856.76 $ 13.00 1 kg 0
29,323,604.16 $ 8.00 1 kg Paq. 500 gr
5,498,175.78 $ 1.50 1 kg 0
18,327,252.60 $ 5.00 1kg 0
54,981,757.80 $ 15.00 1 kg Cja 15 kg
993,600.00 $ 0.35 1kg Saco 20 kg
10,996,351.56 $ 3.00 Und Carton de 30 und
8,756,354.02 $ 2.39 1 Lt 0
10,000,000.00 $ 2.73 1 kg 0
22,500,000.00 $ 6.14 1 kg 0
19,636,342.07 $ 5.36 1 kg 0
10,996,351.56 $ 3.00 1 kg 0
18,327,252.60 $ 5.00 1 kg 0
12,829,076.82 $ 3.50 1 kg 0
8,800,000.00 $ 2.40 Und 100 UND
4,400,000.00 $ 1.20 Und 100 UND

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Queso Gde (UND) Nota: Cálculos en función de 03 litros.
Harina 345.00 Bs. F. 2,800.00 21.22% Bs. F. 966,000.06
Azucar 77.78 Bs. F. 2,700.00 4.61% Bs. F. 210,000.00
Queso 100.00 Bs. F. 10,996.35 24.15% Bs. F. 1,099,635.16
Canela 1.48 Bs. F. 47,650.86 1.55% Bs. F. 70,593.86
Anis 1.48 Bs. F. 47,650.86 1.55% Bs. F. 70,593.86
Micoban 1.85 Bs. F. 18,327.25 0.75% Bs. F. 33,939.36
Huevos 0.07 Bs. F. 10,996.35 0.02% Bs. F. 814.54
Sal 11.11 Bs. F. 993.60 0.24% Bs. F. 11,040.00
Manteca 1.48 Bs. F. 54,981.76 1.79% Bs. F. 81,454.46
Levadura 1.48 Bs. F. 29,323.60 0.95% Bs. F. 43,442.38
Bolsa 1.00 Bs. F. 88,000.00 1.93% Bs. F. 88,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Pan Queso Gde

Und x
Bandeja
1 3 1.04 1
2 6 2.07 2
3 9 3.11 3
4 12 4.14 4
5 15 5.18 5
6 18 6.21 6
7 21 7.25 7
8 24 8.28 8
9 27 9.32 9
10 30 10.35 10
11 33 11.39 11
12 36 12.42 12
13 39 13.46 13
14 42 14.49 14
15 45 15.53 15
16 48 16.56 16
17 51 17.60 17
18 54 18.63 18
19 57 19.67 19
20 60 20.70 20
Bs. F. 1,793,499.17
$ 0.49
$ 1.24
N° de
Bandejas
3 4.80 13.91 4.64
6 9.60 27.83 9.28
9 14.40 41.74 13.91
12 19.20 55.65 18.55
15 24.00 69.57 23.19
18 28.80 83.48 27.83
21 33.60 97.39 32.46
24 38.40 111.30 37.10
27 43.20 125.22 41.74
30 48.00 139.13 46.38
33 52.80 153.04 51.01
36 57.60 166.96 55.65
39 62.40 180.87 60.29
42 67.20 194.78 64.93
45 72.00 208.70 69.57
48 76.80 222.61 74.20
51 81.60 236.52 78.84
54 86.40 250.43 83.48
57 91.20 264.35 88.12
60 96.00 278.26 92.75
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Piñita (UND) Nota: Cálculos en función de 03 litros.
Harina 60.16 Bs. F. 2,800.00 33.71% Bs. F. 168,448.01
Azucar 10.94 Bs. F. 2,700.00 5.91% Bs. F. 29,531.25
Azucar 1.25 Bs. F. 2,700.00 0.68% Bs. F. 3,375.00
Esc. Mantecado 0.13 Bs. F. 6,778.90 0.18% Bs. F. 882.67
Canela 0.21 Bs. F. 47,650.86 1.99% Bs. F. 9,927.26
Anis 0.21 Bs. F. 47,650.86 1.99% Bs. F. 9,927.26
Micoban 0.08 Bs. F. 18,327.25 0.29% Bs. F. 1,431.82
Huevos 0.02 Bs. F. 10,996.35 0.03% Bs. F. 171.82
Sal 0.08 Bs. F. 993.60 0.02% Bs. F. 77.63
Manteca 0.47 Bs. F. 54,981.76 5.16% Bs. F. 25,772.70
Levadura 0.21 Bs. F. 29,323.60 1.22% Bs. F. 6,109.08
Bolsa Peq. 1.00 Bs. F. 22,000.00 4.40% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Pan Piñita
Und x
Bandeja
1 24 1.44 1
2 48 2.89 2
3 72 4.33 3
4 96 5.78 4
5 120 7.22 5
6 144 8.66 6
7 168 10.11 7
8 192 11.55 8
9 216 12.99 9
10 240 14.44 10
11 264 15.88 11
12 288 17.33 12
13 312 18.77 13
14 336 20.21 14
15 360 21.66 15
16 384 23.10 16
17 408 24.55 17
18 432 25.99 18
19 456 27.43 19
20 480 28.88 20
LT
3 192
Und x Litro
1 2 3 4 5
2,500.00 5,000.00 7,500.00 10,000.00 12,500.00
700.00 1,400.00 2,100.00 2,800.00 3,500.00
80.00 160.00 240.00 320.00 400.00
8.33 16.67 25.00 33.33 41.67
8.33 16.67 25.00 33.33 41.67
8.33 16.67 25.00 33.33 41.67
13.33 26.67 40.00 53.33 66.67
13.33 26.67 40.00 53.33 66.67
5.00 10.00 15.00 20.00 25.00
1.00 2.00 3.00 4.00 5.00
5.00 10.00 15.00 20.00 25.00
30.00 60.00 90.00 120.00 150.00
13.33 60.00 90.00 120.00 66.67
4.00 8.00 12.00 16.00 20.00

53.33 106.66 159.99 213.32 266.65
Bs. F. 196,871.17
$ 0.05
$ 0.14
N° de
Bandejas
3 4.80 79.79 3.32

6 9.60 159.57 6.65
9 14.40 239.36 9.97
12 19.20 319.15 13.30
15 24.00 398.94 16.62
18 28.80 478.72 19.95
21 33.60 558.51 23.27
24 38.40 638.30 26.60
27 43.20 718.09 29.92
30 48.00 797.87 33.24
33 52.80 877.66 36.57
36 57.60 957.45 39.89
39 62.40 1,037.23 43.22
42 67.20 1,117.02 46.54
45 72.00 1,196.81 49.87
48 76.80 1,276.60 53.19
51 81.60 1,356.38 56.52
54 86.40 1,436.17 59.84
57 91.20 1,515.96 63.16
60 96.00 1,595.74 66.49
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Piñita Paquete ( 10 UND) Nota: Cálculos en función de 03 litros.
Harina 32.00 Bs. F. 2,800.00 32.06% Bs. F. 89,600.01
Azucar 5.98 Bs. F. 2,700.00 5.78% Bs. F. 16,153.85
Azucar 1.00 Bs. F. 2,700.00 0.97% Bs. F. 2,700.00
Canela 0.11 Bs. F. 47,650.86 1.94% Bs. F. 5,430.30
Anis 0.11 Bs. F. 47,650.86 1.94% Bs. F. 5,430.30
Micoban 0.14 Bs. F. 18,327.25 0.93% Bs. F. 2,610.72
Huevos 0.01 Bs. F. 10,996.35 0.03% Bs. F. 93.99
Sal 0.85 Bs. F. 993.60 0.30% Bs. F. 849.23
Manteca 0.11 Bs. F. 54,981.76 2.24% Bs. F. 6,265.73
Levadura 0.11 Bs. F. 29,323.60 1.20% Bs. F. 3,341.72
Bolsa 1.00 Bs. F. 8,800.00 3.15% Bs. F. 8,800.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

190,000.00
Pan Piñita
Paquete
Und x
Bandeja
1 4 0.13 1
2 8 0.26 2
3 12 0.38 3
4 16 0.51 4
5 20 0.64 5
6 24 0.77 6
7 28 0.90 7
8 32 1.02 8
9 36 1.15 9
10 40 1.28 10
11 44 1.41 11
12 48 1.54 12
13 52 1.66 13
14 56 1.79 14
15 60 1.92 15
16 64 2.05 16
17 68 2.18 17
18 72 2.30 18
19 76 2.43 19
20 80 2.56 20
Costo Insumos
Harina
Queso
Queso Guayanes
Leche
Jamón
Guayaba
Arequipe
Papelon
Azucar
Esc. Mantecado
Esc. Vainilla
Esc. Mantequilla
Canela
Anis
Levadura
Maizina
Micoban
Manteca
Sal
Huevos
Aceite
Mantequilla
Bs. F. 110,090.41 Tocineta
$ 0.03 Aceitunas
$ 0.08 Pasas
$ 0.76 Polvo de hornear
Soda
Bolsa
Bolsa Peq.
N° de
Bandejas Frutas Confitadas
3 4.8 150.00 37.50 Capacillo
6 9.6 300.00 75.00 Lluvia de chocolate
9 14.4 450.00 112.50 Lluvia Carnaval
12 19.2 600.00 150.00 Cacao
15 24 750.00 187.50 0
18 28.8 900.00 225.00 0
21 33.6 1,050.00 262.50 0
24 38.4 1,200.00 300.00 0
27 43.2 1,350.00 337.50 0
30 48 1,500.00 375.00 0
33 52.8 1,650.00 412.50 0
36 57.6 1,800.00 450.00
39 62.4 1,950.00 487.50
42 67.2 2,100.00 525.00
45 72 2,250.00 562.50
48 76.8 2,400.00 600.00
51 81.6 2,550.00 637.50
54 86.4 2,700.00 675.00
57 91.2 2,850.00 712.50
60 96 3,000.00 750.00
Bs. $ Und/Medida Observación
117,294,416.64 $ 32.00 45 kg Saco de 45 kg
10,996,351.56 $ 3.00 1 kg 0
14,661,802.08 $ 4.00 1 kg 0
4,398,540.62 $ 1.20 1 Lt 0
19,060,342.70 $ 5.20 1 kg 0
7,330,901.04 $ 2.00 1 kg Cja 20 Kg
17,431,468.79 $ 4.76 1 kg Galon 3,785 kg
3,482,177.99 $ 0.95 1 kg 20 kg
2,700,000.00 $ 0.74 1 kg 0
6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
6,778,904.53 $ 1.85 1 kg Galon 3,785 kg
47,650,856.76 $ 13.00 1 kg 0
47,650,856.76 $ 13.00 1 kg 0
29,323,604.16 $ 8.00 1 kg Paq. 500 gr
5,498,175.78 $ 1.50 1 kg 0
18,327,252.60 $ 5.00 1kg 0
54,981,757.80 $ 15.00 1 kg Cja 15 kg
993,600.00 $ 0.35 1kg Saco 20 kg
10,996,351.56 $ 3.00 Und Carton de 30 und
8,756,354.02 $ 2.39 1 Lt 0
10,000,000.00 $ 2.73 1 kg 0
22,500,000.00 $ 6.14 1 kg 0
19,636,342.07 $ 5.36 1 kg 0
10,996,351.56 $ 3.00 1 kg 0
18,327,252.60 $ 5.00 1 kg 0
12,829,076.82 $ 3.50 1 kg 0
8,800,000.00 $ 2.40 Und 100 UND
4,400,000.00 $ 1.20 Und 100 UND
14,661,802.08 $ 4.00 1kg Cja 5 kg

94,568.62 $ 0.03 1 und 50 und
29,323,604.16 $ 8.00 1 Kg 0
25,658,153.64 $ 7.00 1 Kg 0
73,309,010.40 $ 20.00 1 Kg 0
0.00 $ 0.00 0 0
0.00 $ 0.00 0 0
0.00 $ 0.00 0 0
0.00 $ 0.00 0 0
0.00 $ 0.00 0 0
0.00 $ 0.00 0 0
0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan de Leche (UND) Nota: Cálculos en función de 2,8 kg de Harina
Harina 90.32 Bs. F. 2,800.00 25.31% Bs. F. 252,903.24
Azucar 32.26 Bs. F. 2,700.00 8.72% Bs. F. 87,096.77
Leche 32.26 Bs. F. 4,398.54 14.20% Bs. F. 141,888.41
Polvo de hornear 1.29 Bs. F. 18,327.25 2.37% Bs. F. 23,648.07
Mantequilla 1.29 Bs. F. 10,000.00 1.29% Bs. F. 12,903.23
Levadura 1.29 Bs. F. 29,323.60 3.79% Bs. F. 37,836.91
Huevos 0.06 Bs. F. 10,996.35 0.07% Bs. F. 709.44
Bolsa Peq. 1.00 Bs. F. 22,000.00 2.20% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F 393,579.15
$ 0.11
$ 0.27
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Andino (UND) Nota: Cálculos en función de 03 litros.
Harina 348.89 Bs. F. 2,800.00 35.31% Bs. F. 976,892.06
Azucar 77.78 Bs. F. 2,700.00 7.59% Bs. F. 210,000.00
Canela 1.48 Bs. F. 47,650.86 2.55% Bs. F. 70,593.86
Anis 1.48 Bs. F. 47,650.86 2.55% Bs. F. 70,593.86
Micoban 1.85 Bs. F. 18,327.25 1.23% Bs. F. 33,939.36
Huevos 0.11 Bs. F. 10,996.35 0.04% Bs. F. 1,221.82
Sal 11.11 Bs. F. 993.60 0.40% Bs. F. 11,040.00
Manteca 1.48 Bs. F. 54,981.76 2.94% Bs. F. 81,454.46
Levadura 2.96 Bs. F. 29,323.60 3.14% Bs. F. 86,884.75
Bolsa 1.00 Bs. F. 88,000.00 3.18% Bs. F. 88,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Pan Andino
Und x
Bandeja
1 4 1.40 1
2 8 2.79 2
3 12 4.19 3
4 16 5.58 4
5 20 6.98 5
6 24 8.37 6
7 28 9.77 7
8 32 11.16 8
9 36 12.56 9
10 40 13.96 10
11 44 15.35 11
12 48 16.75 12
13 52 18.14 13
14 56 19.54 14
15 60 20.93 15
16 64 22.33 16
17 68 23.72 17
18 72 25.12 18
19 76 26.52 19
20 80 27.91 20
3 Lt 27
Und x Litro
1 2 3 4 5
2,500.00 5,000.00 7,500.00 10,000.00 12,500.00
700.00 1,400.00 2,100.00 2,800.00 3,500.00
10.00 20.00 30.00 40.00 50.00
10.00 20.00 30.00 40.00 50.00
10.00 20.00 30.00 40.00 50.00
13.33 26.67 40.00 53.33 66.67
13.33 26.67 40.00 53.33 66.67
16.67 33.33 50.00 66.67 83.33
1.00 2.00 3.00 4.00 5.00
100.00 200.00 300.00 400.00 500.00
13.33 26.67 40.00 53.33 66.67
26.67 53.33 80.00 106.67 133.33
4.00 8.00 12.00 16.00 20.00

8.86 17.72 26.58 35.44 44.30
###
$ 0.30
$ 0.75
N° de
Bandejas
3 4.80 13.76 3.44
6 9.60 27.52 6.88
9 14.40 41.27 10.32
12 19.20 55.03 13.76
15 24.00 68.79 17.20
18 28.80 82.55 20.64
21 33.60 96.31 24.08
24 38.40 110.06 27.52
27 43.20 123.82 30.96
30 48.00 137.58 34.39
33 52.80 151.34 37.83
36 57.60 165.10 41.27
39 62.40 178.85 44.71
42 67.20 192.61 48.15
45 72.00 206.37 51.59
48 76.80 220.13 55.03
51 81.60 233.88 58.47
54 86.40 247.64 61.91
57 91.20 261.40 65.35
60 96.00 275.16 68.79
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan de Arequipe (UND) Nota: Cálculos en función de 03 litros.
Harina 349.00 Bs. F. 2,800.00 20.44%
Azucar 77.78 Bs. F. 2,700.00 4.39%
Arequipe 70.00 Bs. F. 17,431.47 25.53%
Esc. Mantecado 1.11 Bs. F. 6,778.90 0.16%
Esc. Vainilla 1.11 Bs. F. 6,778.90 0.16%
Canela 1.48 Bs. F. 47,650.86 1.48%
Anis 1.48 Bs. F. 47,650.86 1.48%
Micoban 1.85 Bs. F. 18,327.25 0.71%
Huevos 0.07 Bs. F. 10,996.35 0.02%
Sal 11.11 Bs. F. 993.60 0.23%
Manteca 1.48 Bs. F. 54,981.76 1.70%
Levadura 2.96 Bs. F. 29,323.60 2.48%
Bolsa 1.00 Bs. F. 88,000.00 2.51%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%
Pan de Arequipe
Und x
Bandeja
1 3 1.05
2 6 2.09
3 9 3.14
4 12 4.19
5 15 5.24
6 18 6.28
7 21 7.33
8 24 8.38
9 27 9.42
10 30 10.47
11 33 11.52
12 36 12.56
13 39 13.61
14 42 14.66
15 45 15.71
16 48 16.75
17 51 17.80
18 54 18.85
19 57 19.89
20 60 20.94
Costo Total
Bs. F. 977,200.06
Bs. F. 210,000.00
Bs. F. 1,220,202.82
Bs. F. 7,532.12
Bs. F. 7,532.12
Bs. F. 7,532.12
Bs. F. 70,593.86
Bs. F. 70,593.86
Bs. F. 33,939.36
Bs. F. 814.54
Bs. F. 11,040.00
Bs. F. 81,454.46
Bs. F. 86,884.75
Bs. F. 88,000.00
Bs. F. 366.55
Bs. F. 23,092.34
Bs. F. 2,896,778.94 Bs. F. 1,882,906.31

3,500,000.00 $ 0.51
Bs. F. 4,779,685.26 $ 1.30
N° de
Litros Harina Kg Total Kg (60%) Und
Bandejas
1 3 4.80 13.75 4.58
2 6 9.60 27.51 9.17
3 9 14.40 41.26 13.75
4 12 19.20 55.01 18.34
5 15 24.00 68.77 22.92
6 18 28.80 82.52 27.51
7 21 33.60 96.28 32.09
8 24 38.40 110.03 36.68
9 27 43.20 123.78 41.26
10 30 48.00 137.54 45.85
11 33 52.80 151.29 50.43
12 36 57.60 165.04 55.01
13 39 62.40 178.80 59.60
14 42 67.20 192.55 64.18
15 45 72.00 206.30 68.77
16 48 76.80 220.06 73.35
17 51 81.60 233.81 77.94
18 54 86.40 247.56 82.52
19 57 91.20 261.32 87.11
20 60 96.00 275.07 91.69
Costo Insumos Bs. $ Und/Medida
Harina 117,294,416.64 $ 32.00 45 kg
Queso 10,996,351.56 $ 3.00 1 kg
Leche 4,398,540.62 $ 1.20 1 Lt
Jamón 19,060,342.70 $ 5.20 1 kg
Guayaba 7,330,901.04 $ 2.00 1 kg
Arequipe 17,431,468.79 $ 4.76 1 kg
Papelon 3,482,177.99 $ 0.95 1 kg
Azucar 2,700,000.00 $ 0.74 1 kg
Esc. Mantecado 6,778,904.53 $ 1.85 1 kg
Esc. Vainilla 6,778,904.53 $ 1.85 1 kg
Esc. Mantequilla 6,778,904.53 $ 1.85 1 kg
Canela 47,650,856.76 $ 13.00 1 kg
Anis 47,650,856.76 $ 13.00 1 kg
Levadura 29,323,604.16 $ 8.00 1 kg
Maizina 5,498,175.78 $ 1.50 1 kg
Micoban 18,327,252.60 $ 5.00 1kg
Manteca 54,981,757.80 $ 15.00 1 kg
Sal 993,600.00 $ 0.35 1kg
Huevos 10,996,351.56 $ 3.00 Und
Aceite 8,756,354.02 $ 2.39 1 Lt
Mantequilla 10,000,000.00 $ 2.73 1 kg
Tocineta 22,500,000.00 $ 6.14 1 kg
Aceitunas 19,636,342.07 $ 5.36 1 kg
Pasas 10,996,351.56 $ 3.00 1 kg
Soda 12,829,076.82 $ 3.50 1 kg
Bolsa 8,800,000.00 $ 2.40 Und

Bolsa Peq. 4,400,000.00 $ 1.20 Und
Frutas Confitadas 14,661,802.08 $ 4.00 1kg
Capacillo 94,568.62 $ 0.03 1 und
Cacao 73,309,010.40 $ 20.00 1 Kg
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
Observación
Saco de 45 kg
0
0
0
0
Cja 20 Kg
Galon 3,785 kg
20 kg
0
Galon 3,785 kg
Galon 3,785 kg
Galon 3,785 kg
0
0
Paq. 500 gr
0
0
Cja 15 kg
Saco 20 kg
Carton de 30 und
0
0
0
0
0
0
0
100 UND
100 UND
Cja 5 kg
50 und
0
0
0
0
0
0
0
0
0
0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan de Guayaba (UND) Nota: Cálculos en función de 03 litros.
Harina 324.00 Bs. F. 2,800.00 22.94%
Azucar 77.78 Bs. F. 2,700.00 5.31%
Guayaba 90.00 Bs. F. 7,330.90 16.68%
Esc. Mantecado 0.94 Bs. F. 6,778.90 0.16%
Esc. Vainilla 27.00 Bs. F. 6,778.90 4.63%
Canela 1.48 Bs. F. 47,650.86 1.78%
Anis 1.48 Bs. F. 47,650.86 1.78%
Micoban 1.85 Bs. F. 18,327.25 0.86%
Huevos 0.07 Bs. F. 10,996.35 0.02%
Sal 11.11 Bs. F. 993.60 0.28%
Manteca 1.48 Bs. F. 54,981.76 2.06%
Levadura 1.48 Bs. F. 29,323.60 1.10%
Bolsa 1.00 Bs. F. 88,000.00 2.22%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%
Pan de Guayaba
Und x
Bandeja
1 3 0.97
2 6 1.94
3 9 2.92
4 12 3.89
5 15 4.86
6 18 5.83
7 21 6.80
8 24 7.78
9 27 8.75
10 30 9.72
11 33 10.69
12 36 11.66
13 39 12.64
14 42 13.61
15 45 14.58
16 48 15.55
17 51 16.52
18 54 17.50
19 57 18.47
20 60 19.44
Costo Total
Bs. F. 907,200.06
Bs. F. 210,000.00
Bs. F. 659,781.09
Bs. F. 6,355.22
Bs. F. 183,030.42
Bs. F. 7,532.12
Bs. F. 70,593.86
Bs. F. 70,593.86
Bs. F. 33,939.36
Bs. F. 814.54
Bs. F. 11,040.00
Bs. F. 81,454.46
Bs. F. 43,442.38
Bs. F. 88,000.00
Bs. F. 366.55
Bs. F. 23,092.34
Bs. F. 2,397,236.26 Bs. F. 1,558,203.57

$ 0.43
Bs. F. 3,955,439.82 $ 1.08
N° de
Litros Harina Kg Total Kg (60%) Und
Bandejas
1 3 4.80 14.81 4.94
2 6 9.60 29.63 9.88
3 9 14.40 44.44 14.81
4 12 19.20 59.26 19.75
5 15 24.00 74.07 24.69
6 18 28.80 88.89 29.63
7 21 33.60 103.70 34.57
8 24 38.40 118.52 39.51
9 27 43.20 133.33 44.44
10 30 48.00 148.15 49.38
11 33 52.80 162.96 54.32
12 36 57.60 177.78 59.26
13 39 62.40 192.59 64.20
14 42 67.20 207.41 69.14
15 45 72.00 222.22 74.07
16 48 76.80 237.04 79.01
17 51 81.60 251.85 83.95
18 54 86.40 266.67 88.89
19 57 91.20 281.48 93.83
20 60 96.00 296.30 98.77
Costo Insumos Bs. $ Und/Medida
Harina 117,294,416.64 $ 32.00 45 kg
Queso 10,996,351.56 $ 3.00 1 kg
Leche 4,398,540.62 $ 1.20 1 Lt
Jamón 19,060,342.70 $ 5.20 1 kg
Guayaba 7,330,901.04 $ 2.00 1 kg
Arequipe 17,431,468.79 $ 4.76 1 kg
Papelon 3,482,177.99 $ 0.95 1 kg
Azucar 2,700,000.00 $ 0.74 1 kg
Esc. Mantecado 6,778,904.53 $ 1.85 1 kg
Esc. Vainilla 6,778,904.53 $ 1.85 1 kg
Esc. Mantequilla 6,778,904.53 $ 1.85 1 kg
Canela 47,650,856.76 $ 13.00 1 kg
Anis 47,650,856.76 $ 13.00 1 kg
Levadura 29,323,604.16 $ 8.00 1 kg
Maizina 5,498,175.78 $ 1.50 1 kg
Micoban 18,327,252.60 $ 5.00 1kg
Manteca 54,981,757.80 $ 15.00 1 kg
Sal 993,600.00 $ 0.35 1kg
Huevos 10,996,351.56 $ 3.00 Und
Aceite 8,756,354.02 $ 2.39 1 Lt
Mantequilla 10,000,000.00 $ 2.73 1 kg
Tocineta 22,500,000.00 $ 6.14 1 kg
Aceitunas 19,636,342.07 $ 5.36 1 kg
Pasas 10,996,351.56 $ 3.00 1 kg
Soda 12,829,076.82 $ 3.50 1 kg
Bolsa 8,800,000.00 $ 2.40 Und

Bolsa Peq. 4,400,000.00 $ 1.20 Und
Frutas Confitadas 14,661,802.08 $ 4.00 1kg
Capacillo 94,568.62 $ 0.03 1 und
Cacao 73,309,010.40 $ 20.00 1 Kg
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
0 0.00 $ 0.00 0
Observación
Saco de 45 kg
0
0
0
0
Cja 20 Kg
Galon 3,785 kg
20 kg
0
Galon 3,785 kg
Galon 3,785 kg
Galon 3,785 kg
0
0
Paq. 500 gr
0
0
Cja 15 kg
Saco 20 kg
Carton de 30 und
0
0
0
0
0
0
0
100 UND
100 UND
Cja 5 kg
50 und
0
0
0
0
0
0
0
0
0
0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan de Guayaba (UND) Nota: Cálculos en función de 03 litros.
Harina 50.29 Bs. F. 2,800.00 25.52% Bs. F. 140,800.01
Azucar 9.38 Bs. F. 2,700.00 4.59% Bs. F. 25,312.50
Guayaba 11.25 Bs. F. 7,330.90 14.95% Bs. F. 82,472.64
Canela 0.18 Bs. F. 47,650.86 1.54% Bs. F. 8,509.08
Anis 0.18 Bs. F. 47,650.86 1.54% Bs. F. 8,509.08
Micoban 0.22 Bs. F. 18,327.25 0.74% Bs. F. 4,090.90
Huevos 0.01 Bs. F. 10,996.35 0.02% Bs. F. 98.18
Sal 1.34 Bs. F. 993.60 0.24% Bs. F. 1,330.71
Manteca 0.18 Bs. F. 54,981.76 1.78% Bs. F. 9,818.17
Levadura 0.18 Bs. F. 29,323.60 0.95% Bs. F. 5,236.36
Bolsa Peq. 1.00 Bs. F. 22,000.00 3.99% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Pan de Guayaba
Guayabita
Und x
Bandeja
1 21 1.06 1
2 42 2.11 2
3 63 3.17 3
4 84 4.22 4
5 105 5.28 5
6 126 6.34 6
7 147 7.39 7
8 168 8.45 8
9 189 9.50 9
10 210 10.56 10
11 231 11.62 11
12 252 12.67 12
13 273 13.73 13
14 294 14.78 14
15 315 15.84 15
16 336 16.90 16
17 357 17.95 17
18 378 19.01 18
19 399 20.06 19
20 420 21.12 20
Bs. F. 217,334.12
$ 0.06
$ 0.15
N° de
Bandejas
3 4.80 95.45 4.55
6 9.60 190.91 9.09 Lluvia de chocola
9 14.40 286.36 13.64
12 19.20 381.82 18.18
15 24.00 477.27 22.73
18 28.80 572.73 27.27
21 33.60 668.18 31.82
24 38.40 763.64 36.36
27 43.20 859.09 40.91
30 48.00 954.55 45.45
33 52.80 1,050.00 50.00
36 57.60 1,145.45 54.55
39 62.40 1,240.91 59.09
42 67.20 1,336.36 63.64
45 72.00 1,431.82 68.18
48 76.80 1,527.27 72.73
51 81.60 1,622.73 77.27
54 86.40 1,718.18 81.82
57 91.20 1,813.64 86.36
60 96.00 1,909.09 90.91
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Golfeado (UND) Nota: Cálculos en función de 03 litros.
Harina 179.25 Bs. F. 2,800.00 22.69% Bs. F. 501,900.03
Azucar 35.00 Bs. F. 2,700.00 4.27% Bs. F. 94,500.00
Papelon 12.00 Bs. F. 3,482.18 1.89% Bs. F. 41,786.14
Queso 42.50 Bs. F. 10,996.35 21.13% Bs. F. 467,344.94
Canela 0.67 Bs. F. 47,650.86 1.44% Bs. F. 31,767.24
Anis 0.67 Bs. F. 47,650.86 1.44% Bs. F. 31,767.24
Micoban 0.83 Bs. F. 18,327.25 0.69% Bs. F. 15,272.71
Huevos 0.05 Bs. F. 10,996.35 0.02% Bs. F. 549.82
Sal 5.00 Bs. F. 993.60 0.22% Bs. F. 4,968.00
Manteca 0.67 Bs. F. 54,981.76 1.66% Bs. F. 36,654.51
Levadura 0.67 Bs. F. 29,323.60 0.88% Bs. F. 19,549.07
Bolsa Peq. 1.00 Bs. F. 44,000.00 1.99% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Servicios 0.00 Bs. F 0.00 0.63% Bs. F 23,092.34
Sub-Total - Costo de Producción 60.19% Bs. F 1,340,634.19

Bs. F. 1,150,000.00
Total Proceso 282.30 Precio de Venta 65.00% Bs. F 2,212,046.41
Golfeado
Und x
Bandeja
1 18 3.23 1
2 36 6.45 2
3 54 9.68 3
4 72 12.91 4
5 90 16.13 5
6 108 19.36 6
7 126 22.59 7
8 144 25.81 8
9 162 29.04 9
10 180 32.27 10
11 198 35.49 11
12 216 38.72 12
13 234 41.94 13
14 252 45.17 14
15 270 48.40 15
16 288 51.62 16
17 306 54.85 17
18 324 58.08 18
19 342 61.30 19
20 360 64.53 20
Bs. F 871,412.22
$ 0.24
$ 0.60
N° de
Bandejas
3 4.80 26.78 1.49 Lluvia de chocolate
6 9.60 53.56 2.98
9 14.40 80.33 4.46
12 19.20 107.11 5.95
15 24.00 133.89 7.44
18 28.80 160.67 8.93
21 33.60 187.45 10.41
24 38.40 214.23 11.90
27 43.20 241.00 13.39
30 48.00 267.78 14.88
33 52.80 294.56 16.36
36 57.60 321.34 17.85
39 62.40 348.12 19.34
42 67.20 374.90 20.83
45 72.00 401.67 22.32
48 76.80 428.45 23.80
51 81.60 455.23 25.29
54 86.40 482.01 26.78
57 91.20 508.79 28.27
60 96.00 535.56 29.75
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 6.14 1 kg 0
Aceitunas 19,636,342.07 5.36 1 kg 0
Pasas 10,996,351.56 3.00 1 kg 0
Polvo de hornear 18,327,252.60 5.00 1 kg 0
Soda 12,829,076.82 3.50 1 kg 0
Bolsa 8,800,000.00 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 1.20 Und 100 UND
Frutas Confitadas 14,661,802.08 4.00 1kg Cja 5 kg
Capacillo 94,568.62 0.03 1 und 50 und

Lluvia de chocolate 29,323,604.16 8.00 1 Kg 0
Lluvia Carnaval 25,658,153.64 7.00 1 Kg 0
Cacao 73,309,010.40 20.00 1 Kg 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
0 0.00 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Churros (UND) Nota: Cálculos en función de 03 litros.
Harina 55.00 Bs. F. 2,800.00 32.70% Bs. F. 154,000.01
Azucar 10.94 Bs. F. 2,700.00 6.27% Bs. F. 29,531.25
Azucar 1.67 Bs. F. 2,700.00 0.96% Bs. F. 4,500.00
Aceite 3.00 Bs. F. 8,756.35 5.58% Bs. F. 26,269.06
Canela 0.21 Bs. F. 47,650.86 2.11% Bs. F. 9,927.26
Anis 0.21 Bs. F. 47,650.86 2.11% Bs. F. 9,927.26
Huevos 0.02 Bs. F. 10,996.35 0.04% Bs. F. 171.82
Sal 1.56 Bs. F. 993.60 0.33% Bs. F. 1,552.50
Manteca 0.21 Bs. F. 54,981.76 2.43% Bs. F. 11,454.53
Levadura 0.21 Bs. F. 29,323.60 1.30% Bs. F. 6,109.08
Bolsa Peq. 1.00 Bs. F. 22,000.00 4.67% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Churros
Und x
Bandeja
1 18 0.99 1
2 36 1.98 2
3 54 2.97 3
4 72 3.96 4
5 90 4.95 5
6 108 5.94 6
7 126 6.93 7
8 144 7.92 8
9 162 8.91 9
10 180 9.90 10
11 198 10.89 11
12 216 11.88 12
13 234 12.87 13
14 252 13.86 14
15 270 14.85 15
16 288 15.84 16
17 306 16.83 17
18 324 17.82 18
19 342 18.81 19
20 360 19.80 20
Bs. F. 185,498.68
$ 0.05
$ 0.13
Harina Kg Total Kg (60%) Und N° de Bandejas

3 4.80 87.27 4.85
6 9.60 174.55 9.70
9 14.40 261.82 14.55
12 19.20 349.09 19.39
15 24.00 436.36 24.24
18 28.80 523.64 29.09
21 33.60 610.91 33.94
24 38.40 698.18 38.79
27 43.20 785.45 43.64
30 48.00 872.73 48.48
33 52.80 960.00 53.33
36 57.60 1,047.27 58.18
39 62.40 1,134.55 63.03
42 67.20 1,221.82 67.88
45 72.00 1,309.09 72.73
48 76.80 1,396.36 77.58
51 81.60 1,483.64 82.42
54 86.40 1,570.91 87.27
57 91.20 1,658.18 92.12
60 96.00 1,745.45 96.97
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pavitas (UND) Nota: Cálculos en función de 03 litros.
Harina 62.89 Bs. F. 2,800.00 10.60% Bs. F. 176,088.90
Azucar 15.44 Bs. F. 2,700.00 2.51% Bs. F. 41,691.18
Azucar 1.50 Bs. F. 2,700.00 0.24% Bs. F. 4,050.00
Aceite 3.00 Bs. F. 8,756.35 1.58% Bs. F. 26,269.06
Canela 0.29 Bs. F. 47,650.86 0.84% Bs. F. 14,014.96
Anis 0.29 Bs. F. 47,650.86 0.84% Bs. F. 14,014.96
Micoban 0.37 Bs. F. 18,327.25 0.41% Bs. F. 6,737.96
Huevos 0.02 Bs. F. 10,996.35 0.01% Bs. F. 242.57
Sal 2.21 Bs. F. 993.60 0.13% Bs. F. 2,191.76
Manteca 0.29 Bs. F. 54,981.76 0.97% Bs. F. 16,171.11
Levadura 0.29 Bs. F. 29,323.60 0.52% Bs. F. 8,624.59
Bolsa Peq. 1.00 Bs. F. 44,000.00 2.65% Bs. F. 44,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Servicios 0.00 Bs. F 0.00 0.63% Bs. F 23,092.34
Sub-Total 88.85 - 22.45% Bs. F. 386,008.49
CREMA:
Azucar 8.33 Bs. F 2,700.00 1.35% Bs. F 22,500.00
Maizina 3.33 Bs. F 5,498.18 1.10% Bs. F 18,327.25
Leche 33.33 Bs. F 4,398.54 8.82% Bs. F 146,618.02
Esc. Mantecado 1.00 Bs. F 6,778.90 0.41% Bs. F 6,778.90
Esc. Vainilla 1.00 Bs. F 6,778.90 0.41% Bs. F 6,778.90
Huevos 0.07 Bs. F 10,996.35 0.04% Bs. F 733.09
Mantequilla 3.33 Bs. F 10,000.00 2.01% Bs. F 33,333.33
Sal 0.17 Bs. F 993.60 0.01% Bs. F 165.60
Sub-Total 50.57 Costo de Producción 36.61% Bs. F 621,243.60

9,500,000.00
Total Proceso 139.42 Precio de Venta 65.00% Bs. F 1,661,965.95
Lluvia de chocolate
Bs. F 1,040,722.35
$ 0.28
$ 0.45
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Catalinas (UND) Nota: Cálculos en función de 1,8 kg de Harina
Harina 80.00 Bs. F. 2,800.00 25.78% Bs. F. 224,000.01
Papelon 35.71 Bs. F. 3,482.18 14.31% Bs. F. 124,363.50
Soda 0.54 Bs. F. 12,829.08 0.79% Bs. F. 6,872.72
Canela 0.43 Bs. F. 47,650.86 2.35% Bs. F. 20,421.80
Huevos 0.04 Bs. F. 10,996.35 0.05% Bs. F. 392.73
Anis 0.43 Bs. F. 47,650.86 2.35% Bs. F. 20,421.80
Manteca 1.43 Bs. F. 54,981.76 9.04% Bs. F. 78,545.37
Bolsa Peq. 1.00 Bs. F. 22,000.00 2.53% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F. 310,000.00
Bs. F 342,244.11
$ 0.09
$ 0.24
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Catalinas (paq. 10 UND) Nota: Cálculos en función de 1,8 kg de Harina
Harina 40.00 Bs. F. 2,800.00 24.88% Bs. F. 112,000.01
Papelon 17.86 Bs. F. 3,482.18 13.81% Bs. F. 62,181.75
Soda 0.27 Bs. F. 12,829.08 0.76% Bs. F. 3,436.36
Canela 0.21 Bs. F. 47,650.86 2.27% Bs. F. 10,210.90
Huevos 0.02 Bs. F. 10,996.35 0.04% Bs. F. 196.36
Anis 0.21 Bs. F. 47,650.86 2.27% Bs. F. 10,210.90
Manteca 0.71 Bs. F. 54,981.76 8.73% Bs. F. 39,272.68
Bolsa 1.00 Bs. F. 8,800.00 1.96% Bs. F. 8,800.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F 177,316.19
$ 0.05
$ 0.12
$ 1.23
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Polvorosas (UND) Nota: Cálculos en función de 2 kg de Harina
Harina 75.00 Bs. F. 2,800.00 23.51% Bs. F. 210,000.01
Azucar 41.67 Bs. F. 2,700.00 12.60% Bs. F. 112,500.00
Azucar 10.00 Bs. F. 2,700.00 3.02% Bs. F. 27,000.00
Lluvia Carnaval 4 Bs. F. 25,658.15 11.49% Bs. F. 102,632.61
Lluvia de chocolate 0 Bs. F. 29,323.60 0.00% Bs. F. 0.00
Bolsa Peq. 1.00 Bs. F. 22,000.00 2.46% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F 351,867.04
$ 0.10
$ 0.24
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Torta de Pan (UND) Nota: Cálculos en función de 1 Mezcla de 18,5 kg para 3 tortas
Recorte de pan 483.89 Bs. F. 1,400.00 42.96%
Azucar 27.78 Bs. F. 2,700.00 4.76%
Canela 2.22 Bs. F. 47,650.86 6.71%
Esc. Vainilla 1.67 Bs. F. 6,778.90 0.72%
Frutas Confitadas 2.78 Bs. F. 14,661.80 2.58%
Bolsa Peq. 1.00 Bs. F. 22,000.00 1.39%
M.O 0.00 Bs. F. 0.00 0.01%
Servicios 0.00 Bs. F. 0.00 0.63%

n de 1 Mezcla de 18,5 kg para 3 tortas
Costo Total
Bs. F. 677,444.49
Bs. F. 75,000.00
Bs. F. 105,890.79
Bs. F. 11,298.17
Bs. F. 40,727.23
Bs. F. 22,000.00
Bs. F. 366.55
Bs. F. 23,092.34
Bs. F 955,819.57 Bs. F 621,282.72

$ 0.17
Bs. F 1,577,102.29 $ 0.43
Costo Insumos Bs. $
Harina 117,294,416.64 $ 32.00
Queso 10,996,351.56 $ 3.00
Queso Guayanes 14,661,802.08 $ 4.00
Leche 4,398,540.62 $ 1.20
Jamón 19,060,342.70 $ 5.20
Guayaba 7,330,901.04 $ 2.00
Arequipe 17,431,468.79 $ 4.76
Papelon 3,482,177.99 $ 0.95
Azucar 2,700,000.00 $ 0.74
Esc. Mantecado 6,778,904.53 $ 1.85
Esc. Vainilla 6,778,904.53 $ 1.85
Esc. Mantequilla 6,778,904.53 $ 1.85
Canela 47,650,856.76 $ 13.00
Anis 47,650,856.76 $ 13.00
Levadura 29,323,604.16 $ 8.00
Maizina 5,498,175.78 $ 1.50
Micoban 18,327,252.60 $ 5.00
Manteca 54,981,757.80 $ 15.00
Sal 993,600.00 $ 0.35
Huevos 10,996,351.56 $ 3.00
Aceite 8,756,354.02 $ 2.39
Mantequilla 10,000,000.00 $ 2.73
Tocineta 22,500,000.00 $ 6.14
Aceitunas 19,636,342.07 $ 5.36
Pasas 10,996,351.56 $ 3.00
Polvo de hornear 18,327,252.60 $ 5.00
Soda 12,829,076.82 $ 3.50
Bolsa 8,800,000.00 $ 2.40
Bolsa Peq. 4,400,000.00 $ 1.20
Frutas Confitadas 14,661,802.08 $ 4.00
Capacillo 94,568.62 $ 0.03
Lluvia de chocolate 29,323,604.16 $ 8.00
Lluvia Carnaval 25,658,153.64 $ 7.00
Cacao 73,309,010.40 $ 20.00
0 0.00 $ 0.00
0 0.00 $ 0.00
0 0.00 $ 0.00
0 0.00 $ 0.00
0 0.00 $ 0.00
0 0.00 $ 0.00
0 0.00 $ 0.00
Und/Medida Observación
45 kg Saco de 45 kg
1 kg 0
1 kg 0
1 Lt 0
1 kg 0
1 kg Cja 20 Kg
1 kg Galon 3,785 kg
1 kg 20 kg
1 kg 0
1 kg Galon 3,785 kg
1 kg Galon 3,785 kg
1 kg Galon 3,785 kg
1 kg 0
1 kg 0
1 kg Paq. 500 gr
1 kg 0
1kg 0
1 kg Cja 15 kg
1kg Saco 20 kg
Und Carton de 30 und
1 Lt 0
1 kg 0
1 kg 0
1 kg 0
1 kg 0
1 kg 0
1 kg 0
Und 100 UND
Und 100 UND
1kg Cja 5 kg
1 und 50 und
1 Kg 0
1 Kg 0
1 Kg 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Manito de Arequipe (UND) Nota: Cálculos en función de 2.8 kg de harina.
Harina 107.00 Bs. F. 2,800.00 27.68% Bs. F. 299,600.02
Azucar 18.75 Bs. F. 2,700.00 4.68% Bs. F. 50,625.00
Azucar 1.50 Bs. F. 2,700.00 0.37% Bs. F. 4,050.00
Canela 0.36 Bs. F. 47,650.86 1.57% Bs. F. 17,018.16
Anis 0.36 Bs. F. 47,650.86 1.57% Bs. F. 17,018.16
Arequipe 10.00 Bs. F. 17,431.47 16.11% Bs. F. 174,314.69
Sal 2.68 Bs. F. 993.60 0.25% Bs. F. 2,661.43
Manteca 0.36 Bs. F. 54,981.76 1.81% Bs. F. 19,636.34
Levadura 0.71 Bs. F. 29,323.60 1.94% Bs. F. 20,945.43
Bolsa Peq. 1.00 Bs. F. 22,000.00 2.03% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55
Total Proceso 143.38 Precio de Venta 65.00% ###

Bs. F. 426,313.92
$ 0.12
$ 0.30
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pan Piñita Arequipe (UND) Nota: Cálculos en función de 03 litros.
Harina 60.00 Bs. F. 2,800.00 21.91% Bs. F. 168,000.01
Azucar 15.79 Bs. F. 2,700.00 5.56% Bs. F. 42,631.58
Azucar 1.67 Bs. F. 2,700.00 0.59% Bs. F. 4,500.00
Canela 0.30 Bs. F. 47,650.86 1.87% Bs. F. 14,331.08
Anis 0.30 Bs. F. 47,650.86 1.87% Bs. F. 14,331.08
Arequipe 7.78 Bs. F. 17,431.47 17.68% Bs. F. 135,578.09
Sal 2.26 Bs. F. 993.60 0.29% Bs. F. 2,241.20
Manteca 0.30 Bs. F. 54,981.76 2.16% Bs. F. 16,535.87
Levadura 0.60 Bs. F. 29,323.60 2.30% Bs. F. 17,638.26
Bolsa Peq. 1.00 Bs. F. 22,000.00 2.87% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F. 302,040.17
$ 0.08
$ 0.21
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Ponquesitos Nota: Cálculos en función de 280 gr de Harina
Harina 16.47 Bs. F. 2,800.00 8.71% Bs. F. 46,117.65
Azucar 11.76 Bs. F. 2,700.00 6.00% Bs. F. 31,764.71
Huevos 0.24 Bs. F. 10,996.35 0.49% Bs. F. 2,587.38
Leche 5.88 Bs. F. 4,398.54 4.89% Bs. F. 25,873.77
Capacillo 1.00 Bs. F. 94,568.62 17.86% Bs. F. 94,568.62
Bolsa Peq. 1.00 Bs. F. 0.01 0.00% Bs. F. 0.01
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F. 208,624.07
$ 0.06
$ 0.14
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Torta de Arequipe Nota: Cálculos en función de 280 gr de Harina
Harina 25.00 Bs. F. 2,800.00 3.48% Bs. F. 70,000.00
Azucar 41.67 Bs. F. 2,700.00 5.60% Bs. F. 112,500.00
Arequipe 25.00 Bs. F. 17,431.47 21.69% Bs. F. 435,786.72
Huevos 0.25 Bs. F. 10,996.35 0.14% Bs. F. 2,749.09
Leche 42.50 Bs. F. 4,398.54 9.31% Bs. F. 186,937.98
Bolsa Peq. 1.00 Bs. F. 0.01 0.00% Bs. F. 0.01
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F. 791,341.06
$ 0.22
$ 0.55
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Tasa Ajustada 2,800.00 44 und
Napolitano Nota: Cálculos en función
Harina 25.00 Bs. F. 2,800.00 4.47% Bs. F. 70,000.00
Azucar 41.67 Bs. F. 2,700.00 7.18% Bs. F. 112,500.00
Cacao 5.59 Bs. F. 73,309.01 26.17% Bs. F. 409,864.01
Canela Bs. F. 47,650.86 0.00% Bs. F. 0.00
Anis
Huevos
Esc. Vainilla
Esc. Mantecado
Esc. Mantecado
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F. 616,951.55
$ 0.17
$ 0.43
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Pancito Colombiano Nota: Cálculos en función de 03 litros.
Harina 60.00 Bs. F. 2,800.00 22.13% Bs. F. 168,000.01
Azucar 15.79 Bs. F. 2,700.00 5.61% Bs. F. 42,631.58
Canela 0.30 Bs. F. 47,650.86 1.89% Bs. F. 14,331.08
Anis 0.30 Bs. F. 47,650.86 1.89% Bs. F. 14,331.08
Arequipe 7.78 Bs. F. 17,431.47 17.86% Bs. F. 135,578.09
Sal 2.26 Bs. F. 993.60 0.30% Bs. F. 2,241.20

Manteca 0.30 Bs. F. 54,981.76 2.18% Bs. F. 16,535.87
Levadura 0.60 Bs. F. 29,323.60 2.32% Bs. F. 17,638.26
Bolsa Peq. 1.00 Bs. F. 22,000.00 2.90% Bs. F. 22,000.00
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55

Bs. F. 299,115.17
$ 0.08
$ 0.21
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Nota: Cálculos en función de 03 litros.
Harina 60.00 Bs. F. 2,800.00 43.50% Bs. F. 168,000.01
Azucar 15.79 Bs. F. 2,700.00 11.04% Bs. F. 42,631.58
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55


Bs. F. 152,158.81
$ 0.04
$ 0.11
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
Estructura de Costo
Tasa Dólar $ 3,665,450.52

Nota: Cálculos en función de 03 litros.
Harina 60.00 Bs. F. 2,800.00 43.50% Bs. F. 168,000.01
Azucar 15.79 Bs. F. 2,700.00 11.04% Bs. F. 42,631.58
M.O 0.00 Bs. F. 0.00 0.01% Bs. F. 366.55


Bs. F. 152,158.81
$ 0.04
$ 0.11
Lluvia de chocolate
Queso 10,996,351.56 $ 3.00 1 kg 0
Leche 4,398,540.62 $ 1.20 1 Lt 0
Jamón 19,060,342.70 $ 5.20 1 kg 0
Guayaba 7,330,901.04 $ 2.00 1 kg Cja 20 Kg
Papelon 3,482,177.99 $ 0.95 1 kg 20 kg
Azucar 2,700,000.00 $ 0.74 1 kg 0
Canela 47,650,856.76 $ 13.00 1 kg 0
Anis 47,650,856.76 $ 13.00 1 kg 0
Maizina 5,498,175.78 $ 1.50 1 kg 0
Micoban 18,327,252.60 $ 5.00 1kg 0
Manteca 54,981,757.80 $ 15.00 1 kg Cja 15 kg
Sal 993,600.00 $ 0.35 1kg Saco 20 kg
Aceite 8,756,354.02 $ 2.39 1 Lt 0
Mantequilla 10,000,000.00 $ 2.73 1 kg 0
Tocineta 22,500,000.00 $ 6.14 1 kg 0
Aceitunas 19,636,342.07 $ 5.36 1 kg 0
Pasas 10,996,351.56 $ 3.00 1 kg 0
Soda 12,829,076.82 $ 3.50 1 kg 0
Bolsa 8,800,000.00 $ 2.40 Und 100 UND
Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND
Cacao 73,309,010.40 $ 20.00 1 Kg 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0
0 0.00 $ 0.00 0 0

Estructura de Costo Panaderia El Oasis 2

Cargado por

Información del documento

Título original

Derechos de autor

Formatos disponibles

Compartir este documento

Compartir o incrustar documentos

Opciones para compartir

¿Le pareció útil este documento?

¿Este contenido es inapropiado?

Copyright:

Formatos disponibles

Estructura de Costo Panaderia El Oasis 2

Cargado por

Copyright:

Formatos disponibles

Panaderia el Oasis del centro

Tasa Dólar $ 3,665,450.52

N° Producto Costo en Bs. Costo en $ PDV en Bs. PDV en $

1 Pan Canilla (Und) 816,213.77 0.22 Bs. F. 979,456.53 $0.27

Dscto VM (Bs. ) Dscto VM ($)

1 Pan Canilla (Und) $0.22

$0.73 $0.08 294,090.09

$0.60 $0.00 -13,941.22

$0.80 -$0.06 -231,991.44

$0.40 -$0.08 -303,456.92

$1.00 $0.02 64,567.87

Bs. F. 806,399.11 Bs. F. 1,200,000.00 $0.33 0 0.250 0.000

Bs. F. 60,800,000.00 $16.59 Bs. F. 41,786,135.93 $11.40

Bs. F. 0.00 $0.00

Bs. F. 19,013,864.07 $5.19

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo Producción 69.61% Bs. F. 681,009.38

3.68 7.36 11.04 14.72 22.08

500 1,000 500,000 12,000,000 12,000

2.3 3.68 20.17 3.36 10.0838493999

Cacao 73,309,010.40 $ 20.00 1 Kg

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo Producción 81.58% Bs. F. 816,213.77

3.68 7.36 11.04 14.72 22.08

2.3 3.68 15.46 2.58 7.730118052346

Cacao 73,309,010.40 $ 20.00 1 Kg

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo de Producción 67.82% Bs. F. 235,230.92

Total Proceso 66.62 Precio de Venta 34.00% Bs. F. 315,209.43

3.68 7.36 11.04 14.72 18.40

2.3 3.68 59.35 3.30 7.42

Maizina 5,498,175.78 $ 1.50 1 kg 0

Bolsa 8,800,000.00 $ 2.40 Und 100 UND

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo de Producción 65.70%

Total Proceso 398.94 Precio de Venta 51.00%

Bs. F. 1,331,600.64 Bs. F. 679,116.33

Litros Harina Kg Total Kg (60%) Und N° de Bandejas

1 2.3 3.68 9.76 2.44

Maizina 5,498,175.78 $ 1.50 1 kg 0

Bolsa 8,800,000.00 $ 2.40 Und 100 UND

Bolsa Peq. 4,400,000.00 $ 1.20 Und 100 UND

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo de Producción 66.26%

Total Proceso 450.69 Precio de Venta 50.00%

Bs. F. 1,489,368.36 Bs. F. 744,684.18

Litros Harina Kg Total Kg (60%) Und N° de Bandejas

1 2.3 3.68 8.64 2.16

Cacao 73,309,010.40 $ 20.00 1 Kg 0

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo de Producción 60.46%

Total Proceso 550.07 Precio de Venta 65.00%

Bs. F. 1,804,309.69 Bs. F. 1,172,801.30

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo de Producción 60.70%

Total Proceso 850.71 Precio de Venta 65.00%

Bs. F. 2,615,966.33 Bs. F. 1,700,378.12

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo de Producción 60.82%

Total Proceso 1,100.48 Precio de Venta 65.00%

Bs. F. 3,370,377.88 Bs. F. 2,190,745.62

Tasa Dólar $ 3,665,450.52

Sub-Total - Costo de Producción 57.09% Bs. F. 342,348.82