0

JUAN MARIO
propiedad agricola (1200hectias ) 1,050,000.00
vivienda para empleados 140,000.00
caja m/n 154,000.00
caja m/e 434,000.00
edificio 910,000.00
cosechadora
banco m /e
TOTAL 1,344,000.00 1,344,000.00

1.00
PREPARACION T/7
Hectarias 1,400.00 x 75% =
100%

2.00
COMPRA
70.00 KL X 1,050.00 HECT
73.50 TN 150.00 $US 77,175.00
11,025.00

3.00
LA SIEMBRA
Hectarias 1,050.00 X 10$US 10,500.00

JORNALES 55.00 X 100.00 5,500.00

4.00
COMPRA
HERBICIDA 7L X 1,050.00 X
105.00
INSECTICIDA 2.00 X 5.00 X
525.00
CAJA M/E 1,161,300.00
0.87 1,010,331.00
0.13 150,969.00
5.00
APLICACIÓN BS
20.00 $US 1,050.00 147,000.00 X
20.00 $US 1,050.00 147,000.00 X
 294,000.00
0.13 38,220.00
JORNALES 40.00 X 100.00 =

7
SUELDOS Y SALARIOS
ADMINISTRATIVOS 165000 X 0.3437
DPO. DE VENTAS 155000 X 0.3437
ADM PROPIEDAD 36000 X 0.3437
ING AGRONOMO 11200 X 0.3437
367200

8
COSECHA
RENDIMIENTO 5 TN X
DIESEL 25 L X

MAQUINISTA 6 $US X

10
AJUSTES UFVi 2.19 -1
UFVf 2.14
DETALLE V.LIBRO V.ACTUALIZADO V.ACTU. DEP
Propiedad Agricola 1,050,000.00 24,532.71 1,074,532.71
EDIFICIO 2.5% 910,000.00 21,261.68 931,261.68 11,640.77
VIVIE P/EMPLEAD 5% 140,000.00 3,271.03 143,271.03 3,581.78
COSECHADORA 490,000.00 11,448.60 501,448.60 11,433.33
TOTAL 2,590,000.00 60,514.02 2,650,514.02 26,655.88
54,258.37

DEPRECIACION COSECHADORA
DAF VL * (H COSECHADORA X N DE HECT.)
VIDA UTIL
DAF 490,000.00 (2 X 1400HECT)
90,000.00
DAF = 487,200.00
90,000.00
9
venta
COSTO DE PRODUCCION

11
COSTO DE PRODUCCION
 447,615.00 A4 PRODUCCION 5.00
136,587.25 COSTO DE VENTA 2,096,267.50
1,270,111.00 5,250.00
63,422.64 399.29 X
163,516.50 C.U.
15,015.11
2,096,267.50

PV = 1,677,014.00 X (1+1.5)
PF = 4,192,535.00
0.87 4,819,005.75

COSTO UNITARIO
1,677,014.00 = 399.29 2,096,267.50
4,200.00 5,250.00
TOMAS
150,000.00 1,050,000.00

84,000.00 238,000.00

130,000.00
490,000.00
770,000.00 62,000.00 434,000.00
1,344,000.00

1,050.00 hectaria x 70.00

= 73,500.00 KL X
BS
0.87 67,142.25
0.13 10,032.75
0.35 27,011.25 Banco m/e
0.65 50,163.75 cts p/p

X 7.00 = 73,500.00

BS

20.00 $US X 7.00

90.00 $US X 7.00

132,300.00
9,720.00 132,300.00

0.87 127,890.00
0.87 127,890.00
 255,780.00

4,000.00
M/N

56,710.50
53,273.50
12,373.20
3,849.44 493,406.64
126,206.64

1,050.00 = 5250 TN
1,050.00 = 26250 L

2 X 1,050.00 12600
2100 1200

0.0233644859813082 0

COSTO DE PRO G.ADM G. VENTAS

5,820.39 5,820.39
3,581.78
11,433.33
15,015.11 5,820.39 5,820.39

2.00 1050

490,000.00 5.44 11,433.33

90,000.00
TN 1,050.00 = 5,250.00
399.29 0.80
80.00
4,200.00 1,677,014.00 CV 1,677,014.00
PRODUCCION 0.80

4,192,535.00

4,819,005.75 0.87 4,192,535.00

0.13 626,470.75
0.03 144,570.17
399.29
TC/7

BS
7.00 514,500.00 0.87 447,615.00
0.13 66,885.00
0.45 231,525.00 caja m/e
0.55 282,975.00 L/C

1TN 73.50 TN 77,175.00 BS

1,000.00 KL

0.87 63,945.00 140,642.25

0.13 9,555.00

1.08 10.00 10.80

= 1,029,000.00 BS
0.87 895,230.00
=
0.87 115,101.00
 X 3.8 99750 87% 86782.5
13% 12967.5
X 7 = 88200
1080 87% 76734
13% 11466

capital social 4,032,000.00 94,205.61

TN
4,200.00
2515521
 LIBRO DIARIO

DETALLE DEBE HABER

1
CAJA M/N 238,000.00
Caja m/e 434,000.00
BANCO M/E 770,000.00
PROPIEDAD AGRICOLA 1,050,000.00
EDIFICIO 910,000.00
VIVIENDA P/EMPLEADOS 140,000.00
COSECHADORA 490,000.00
CAPITAL SOCIAL 4,032,000.00
SOCIO JUAN 1,344,000.00
SOCIO MARIO 1,344,000.00
SOCIO TOMAS 1,344,000.00 4,032,000.00 4,032,000.00
2
COSTO DE PRODUCCION DE SORGO 447,615.00
1050 HECT.PROP DE TERRENO 447,615.00
CREDITO FISCAL 66,885.00
CAJA M/E 231,525.00
DOC. P/P 282,975.00
3 514,500.00 514,500.00
ALMACEN DE SEMILLA DE SORGO 67,142.25
73.50 TN 67,142.25
CREDITO FISCAL 10,032.75
BANCO M/E 27,011.25
CUENTAS P/P 50,163.75
4 77,175.00 77,175.00
COSTO DE PRODUCCION DE SORGO 136,587.25
73.50 TN DE SEMILLA 67,142.25
SEMILLA 63,945.00
JORNALES 5,500.00
CREDITO FISCAL 9,555.00
ALMACEN DE SEMILLA DE SORGO 67,142.25
73.50 TN DE SEMILL 67,142.25
CAJA M/E 73,500.00
CAJA M/N 5,500.00
5 146,142.25 146,142.25
ALMACEN DE SANIDAD VEGETAL 1,010,331.00
7350 L HERBICIDA 895,230.00
10 L INSECTICIDA 115,101.00
CREDITO FISCAL 150,969.00
CAJA M/ E 1,161,300.00
6 1,161,300.00 1,161,300.00
COSTO DE PRODUCCION DE SORGO 1,270,111.00
7350 L HERBICIDA 895,230.00
10 L INSECTICIDA 115,101.00
APLICACIÓN DE HERB. 127,890.00
APLICACIÓN DE INSEC. 127,890.00
JORNALES 4,000.00
CREDITO FISCAL 38,220.00
ALMACEN DE SANIDAD VEGETAL 1,010,331.00
7350 L HERBICIDA 895,230.00
10 L INSECTICIDA 115,101.00
CAJA M/N 4,000.00
BANCO M/E 294,000.00
7 1,308,331.00 1,308,331.00
COSTO DE PRODUCCION DE SORGO 63,422.64
SYS 47200
C.S 16,222.64
GASTOS DE ADMINNISTRACION 221,710.50
SYS 165000
C. S 56,710.50
GASTOS DE VENTAS 208,273.50
SYS 155000
C . S. 53,273.50
CAJA M / N 493,406.64
8 493,406.64 493,406.64
ALMACEN DE COMBUSTI Y LUBCANTES 86,782.50
26250 L DIESEL 86782.5
CREDITO FISCAL 12,967.50
CAJA M / N 99,750.00
9 99,750.00 99,750.00
COSTO DE PRODUCCION DE SORGO 163,516.50
26250 L DIESEL 86782.5
MAQUINIST 76734
CREDITO FISC 11,466.00
ALMACEN DE COMBUSTI Y LUBCANTES 86,782.50
26250 L DIESEL 86782.5
CAJA M /N 88,200.00
174,982.50 174,982.50
1050000 910000 490000
140000 434000 84000
154000 770000
1344000 1344000 1344000