NIMROD ALEXIS PÉREZ MORALES Licda.

Dina Elizabeth Vargas, 1

201505899

ESTACIONARIAS EN PRODUCCIÓN
DESCRIPCIÓN GUANABA ZAPOTE
TRASLADO DE MANZANA DESHIDRATADA
INSUMOS
ABONO 20,800.00 20,800.00
SEMILLAS
INSECTICIDA 32,400.00 32,400.00
FUNGICIDA 22,000.00 22,000.00
SUB TOTAL 75,200.00 75,200.00
MANO DE OBRA
PEONES
SUELDOS 380,000.00 380,000.00
BONIFICACIÓN 75,000.00 75,000.00
CUOTA PATRONAL 10% 38,000.00 38,000.00
PRESTACIONES 30% 114,000.00 114,000.00
SUB TOTAL 607,000.00 607,000.00
GASTOS INDIRECTOS DE FABRICACIÓN
ADMINISTRADOR 41,250.00 41,250.00
BONIFICACIÓN 450.00 450.00
CUOTA PATRONAL 10% 4,125.00 4,125.00
PRESTACIONES 30% 12,375.00 12,375.00
GASOLINA 21,108.33 21,108.33
ENERGIA ELECTRICA Y TELEFONO 5,500.00 5,500.00
HONORARIOS AGRONOMO 42,000.00 14,000.00
CAJAS DE MADERA 6,080.00 6,460.00
EMPAQUES 253,000.00 280,000.00
ARBITRIO 15,180.00 16,800.00
DEPRECIACIONES 121,338.33 77,388.33
SUB-TOTAL 522,406.67 479,456.67

SUMA TOTAL 1,204,606.67 1,161,656.67

(-) SUB PRODCUTO SEMILLA

COSTO TOTAL 1,204,606.67 1,161,656.67

PRODUCCIÓN 101,200.00 112,000.00

COSTO UNITARIO Q 11.90 Q 10.37

CALCULO DE LAS COSECHAS

PLANTACIONES MANZAS DE TIERRA QUINTALES DE MANZA

GUANABA 230 220

ZAPOTE 280 200
MANZANA 330 305
FRIJOL 280 220
ARROZ 125 215
LIMA
TOTAL

DISTRIBUCION DE LAS PLANTACIONES SEGÚN SU VALOR AL 01/01

PLANTACIONES VALOR DE LAS PLANTACIONES
GUANABA 453,000.00
ZAPOTE 160,000.00
MANZANA 480,000.00
FRIJOL 180,000.00
ARROZ 226,000.00
LIMA 402,000.00
TOTAL 1,901,000.00

INSUMOS
ABONOS COMPRA 3500 QQ

PLANTACIONES QUINTALES
GUANABA 160 1
ZAPOTE 160 1
MANZANA 160 1
FRIJOL 160 1
ARROZ 160 1
LIMA
TOTAL

INSECTICIDA COMPRA 3900 QQ

INSECTICIDA
PLANTACIONES QUINTALES
GUANABA 180 1
ZAPOTE 180 1
MANZANA 180 1
FRIJOL 180 1
ARROZ 180 1
LIMA
TOTAL

FUNGICIDA COMPRA 1200 QQ

FUNGICIDA
PLANTACIONES QUINTALES
GUANABA 160 1
ZAPOTE 160 1
MANZANA 160 1
FRIJOL 160 1
ARROZ 160 1
LIMA
TOTAL

SEMILLAS USAMOS
NO COSECHA VALOR CADA COSECHA
FRIJOL 4 40000
ARROZ 3 35000
TOTAL

GASTOS INDIRECTOS
SUELDO

PLANTACIONES FIJAS

ADMINISTRADOR 275,000.00 ESTACIONARIAS

ADMINISTRACIÓN

BONIFICACIÓN

PLANTACIONES FIJAS

ADMINISTRADOR 3,000.00 ESTACIONARIAS

ADMINISTRACIÓN
 TRACTOR

GASOLINA 85,000.00 CAMION

ADMINISTRACIÓN

75%
ENERGIA ELECTRICA Y TELEFONO 44,000.00

25%

HONORARIOS AGRONOMO 175,000.00

PLANTACIONES VALOR DE LAS PLANTACIONES
GUANABA 453,000.00
ZAPOTE 160,000.00
MANZANA 480,000.00
FRIJOL 180,000.00
ARROZ 226,000.00
LIMA 402,000.00
TOTAL 1,901,000.00
CAJAS DE MADERA 38,000.00
PLANTACIONES TOTAL PRODUCCIÓN
GUANABA 101,200.00
ZAPOTE 112,000.00
MANZANA 100,650.00
FRIJOL 246,400.00
ARROZ 80,625.00
LIMA -
TOTAL 640,875.00

EMPAQUES
PRODUCTOS A EMPACAR PRODUCCIÓN QQ LIBRAS

GUANABA 101,200.00 10,120,000.00

ZAPOTE 112,000.00 11,200,000.00

MANZANA 100,650.00 10,065,000.00

MANZANA DESHIDRATADA 300.00 30,000.00

ARBITRIO
PLANTACIONES TOTAL PRODUCCIÓN ARBITRIO A PAGAR
0.15
GUANABA 101,200.00 15,180.00
ZAPOTE 112,000.00 16,800.00
MANZANA 100,650.00 15,097.50
FRIJOL 246,400.00 36,960.00
ARROZ 80,625.00 12,093.75
TOTAL 640,875.00 96,131.25

DEPRECIACIONES % DEPRECIACION VALOR

Equipos para pozo de agua 20% 230,000.00
tractor 20% 187,000.00
Camión 20% 206,000.00
Equipo para clasificación de cosechas de pla 20% 320,000.00
equipo para limpia mecánica de plantaciones 20% 150,000.00
GUANABA 15% 453,000.00
ZAPOTE 15% 160,000.00
MANZANA 15% 480,000.00
TOTAL

VENTAS PRODUCCIÓN VENDIDO %

GUANABA 101,200.00 100%
ZAPOTE 112,000.00 100%
MANZANA 100,650.00 100%
FRIJOL 246,400.00 100%
ARROZ 80,625.00 100%
MANZANA DESHIDRATADA 300.00 100%

TOTAL
Dina Elizabeth Vargas, 104/S12, 19:00 a 21:00

EL EDEN
HOJA TECNICA
DEL 01 DE ENERO AL 31 DE DICIEMBRE
CIFRAS EN QUETZALES
RODUCCIÓN FIJAS EN PRODUCCIÓN FIJA EN PROCESO
MANZANA FRIJOL ARROZ LIMA

20,800.00 20,800.00 20,800.00 20,800.00

160,000.00 105,000.00
32,400.00 32,400.00 32,400.00 32,400.00
22,000.00 22,000.00 22,000.00 22,000.00
75,200.00 235,200.00 180,200.00 75,200.00

380,000.00 380,000.00 380,000.00 380,000.00

75,000.00 75,000.00 75,000.00 75,000.00
38,000.00 38,000.00 38,000.00 38,000.00
114,000.00 114,000.00 114,000.00 114,000.00
607,000.00 607,000.00 607,000.00 607,000.00

41,250.00 41,250.00 41,250.00 41,250.00

450.00 450.00 450.00 450.00
4,125.00 4,125.00 4,125.00 4,125.00
12,375.00 12,375.00 12,375.00 12,375.00
21,108.33 1,983.33 1,983.33 1,983.33
5,500.00 5,500.00 5,500.00 5,500.00
43,750.00 15,750.00 21,000.00 38,500.00
6,080.00 14,440.00 4,940.00
221,430.00
15,097.50 36,960.00 12,093.75
125,388.33 8,496.67 8,496.67 12,721.67
496,554.17 141,330.00 112,213.75 116,905.00

1,178,754.17 983,530.00 899,413.75 799,105.00

- 49,500.00

1,129,254.17 934,030.00 899,413.75 799,105.00

100,650.00 246,400.00 80,625.00

Q 11.22 Q 3.79 Q 11.16

NO DE COSECHAS AL AÑTOTAL PRODUCCIÓN

2 101,200.00
2 112,000.00
1 100,650.00
4 246,400.00
3 80,625.00

640,875.00

PESO PORCENTUAL
24
8
25
9
12
21
100

130 CADA QUINTAL 455,000.00

TOTAL ABONO TOTAL 455,000.00

160 20,800.00 124,800.00
160 20,800.00 330,200.00
160 20,800.00
160 20,800.00
160 20,800.00
160 20,800.00
124,800.00

180 CADA QUINTAL 702,000.00

TOTAL ABONO TOTAL 702,000.00

180 32,400.00 194,400.00
180 32,400.00 507,600.00
180 32,400.00
180 32,400.00
180 32,400.00
180 32,400.00
 194,400.00

110 CADA QUINTAL 132,000.00

TOTAL ABONO TOTAL 132,000.00

200 22,000.00 132,000.00
200 22,000.00 -
200 22,000.00
200 22,000.00
200 22,000.00
200 22,000.00
132,000.00

TOTAL
160,000.00
105,000.00
265,000.00

GUANABA
60% 165,000.00 41,250.00

FRIJOL
30% 82,500.00 41,250.00

ADMÓN
10% 27,500.00 27,500.00
275,000.00

GUANABA
60% 1,800.00 450.00

FRIJOL
30% 900.00 450.00

ADMÓN
10% 300.00 300.00
3,000.00
 GUANABA
50% 42,500.00 ZAPOTE
MANZANA

35% 29,750.00 70% PLANTACIONES FIJAS EN

10% ADMINISTRACION

20% OTRAS PLANTACIONES

100%

15% 12750
100% 85,000.00

GUANABA
ZAPOTE
MANZANA
ENTRE PLANTACIONES 33,000.00 FRIJOL
ARROZ
LIMA

ADMINISTRACIÓN 11,000.00

44,000.00

PESO PORCENTUAL DISTRIBUCION DEL PAGO MANUAL

24 42,000.00
8 14,000.00
25 43,750.00
9 15,750.00
12 21,000.00
21 38,500.00
100 175,000.00
 PESO PORCENTUAL DISTRIBUCIÓN CAJAS DE MADERA
16
17
16
38
13
0
100

VENTAS % LIBRAS A EMPACAR DISTRIBUCION LIBRAS SEGÚN POR PO

40%
100% 10,120,000.00 4,048,000.00
100% 11,200,000.00 4,480,000.00

100% 10,065,000.00

100% 30,000.00

VALOR DEPRECIACIONE GUANABA ZAPOTE MANZANA

46,000.00 7,475.00 7,475.00 7,475.00
37,400.00 12,466.67 12,466.67 12,466.67
41,200.00 9,613.33 9,613.33 9,613.33
64,000.00 21,333.33 21,333.33 21,333.33
10,000.00 2,500.00 2,500.00 2,500.00
67,950.00 67,950.00
24,000.00 24,000.00
72,000.00 72,000.00
362,550.00 121,338.33 77,388.33 125,388.33

MANUAL + EMPAQUE
PRODUCCIÓN A VENDERCOSTO UNITARI COSTO TOTAL UTILIDAD
101,200.00 Q 11.90 1,204,280.00
112,000.00 Q 10.37 1,161,440.00
100,650.00 Q 11.22 1,134,325.50
246,400.00 Q 3.79 931,392.00 139,708.80
80,625.00 Q 11.16 897,356.25 134,603.44
300.00 Q 491.87 147,561.00
 SUB-PRODUCTO
MANZANA DESHIDRATADA ADMINISTRACIÓN INVENTARIO CAJA Y BANCOS
49,500.00
30,000.00
330,200.00 455,000.00
- 265,000.00
507,600.00 702,000.00
- 132,000.00
79,500.00 - 572,800.00 1,289,000.00

2,280,000.00
450,000.00
228,000.00
684,000.00
40,000.00 3,642,000.00
28,000.00
27,500.00 275,000.00
300.00 3,000.00
2,750.00 27,500.00
8,250.00 82,500.00
15,725.00 85,000.00
11,000.00 44,000.00
175,000.00
38,000.00
60.00 754,490.00
96,131.25
8,720.00 362,550.00
28,060.00 74,245.00 - 1,943,171.25

147,560.00 74,245.00 572,800.00 6,874,171.25

147,560.00 74,245.00 572,800.00 6,874,171.25

300
Q 491.87

COMPRA
CONSUMO
INVENTARIO

COMPRA
CONSUMO
INVENTARIO
COMPRA
CONSUMO
INVENTARIO

ZAPOTE MANZANA LIMA

41,250.00 41,250.00 41,250.00

ARROZ
41,250.00

ZAPOTE MANZANA LIMA

450.00 450.00 450.00

ARROZ
450.00
 14,166.67
14,166.67
14,166.67
SUMA 42,500.00

GUANABA 6,941.67
20,825.00 ZAPOTE 6,941.67
MANZANA 6,941.67

2,975.00

FRIJOL 1,983.33
5,950.00 ARROZ 1,983.33
LIMA 1,983.33

12,750.00
85,000.00

5,500.00
5,500.00
5,500.00
5,500.00
5,500.00
5,500.00

11,000.00

44,000.00
N CAJAS DE MADERA MANUAL
6,080.00
6,460.00
6,080.00
14,440.00
4,940.00
-
38,000.00

DISTRIBUCION LIBRAS SEGÚN POR PORCENTAJE PRESENTACIONES EN LIBRAS

40% 20% 25
4,048,000.00 2,024,000.00 161,920.00
4,480,000.00 2,240,000.00 179,200.00

FRIJOL ARROZ LIMA ADMINISTRACIÓN

5,750.00 5,750.00 7,475.00 4,600.00

2,746.67 2,746.67 2,746.67 4,120.00

2,500.00

8,496.67 8,496.67 12,721.67 8,720.00

VENTAS
2,408,560.00
2,322,880.00
2,268,651.00
1,071,100.80
1,031,959.69
295,122.00

9,398,273.49
GUANABA AMARILLA

3,120.00
-
4,860.00
3,300.00
11,280.00

57,000.00
11,250.00
5,700.00
17,100.00
91,050.00

6,187.50
67.50
618.75
1,856.25
3,166.25
825.00
6,300.00
912.00
37,950.00
2,277.00
18,200.75
78,361.00

180,691.00

180,691.00
165,000.00

82,500.00

27,500.00
275,000.00

1,800.00

900.00

300.00
3,000.00
 RESUMEN
PLANTACIONES
CAFÉ DULCE 21,108.33
LIMON DULCE 21,108.33
JOCOTE DE MARAÑON 21,108.33
TOMATE 1,983.33
MAIZ 1,983.33
SUMA LIMÓN ÁCIDO 1,983.33
20,825.00 ADMINISTRACIÓN 15,725.00
TOTAL 85,000.00
ACIONES EN LIBRAS COSTO DE EMPAQUE
50 100 0.75 1.25
80,960.00 20,240.00 121,440.00 101,200.00
89,600.00 22,400.00 134,400.00 112,000.00
1.10
201,300.00 221,430.00

50 0.1
600.00 60.00

46,000.00
37,400.00
41,200.00
64,000.00
10,000.00
67,950.00
24,000.00
72,000.00
362,550.00
O DE EMPAQUE
1.5
30,360.00 253,000.00
33,600.00 280,000.00

60.00