"EL CABALLITO S.A.

"
HOJA DE COSTO DE PRODUCCIÓN
PRIMER SEMESTRE
(Cifras Expresadas en Quetzales)

Terneras Terneras Lechonas Lechonas

Engorde Engorde Engorde Engorde Gastos Depreciación Seguros
Concepto Costo/total HATO 20 HATO 21 HATO 10 HATO 11 Administración Inventario Acumulada Anticipados Bancos
No. De Animales 100.00 20 50 10 20
Costo por Hato 148,000.00 80,000.00 28,000.00 28,000.00 12,000.00
I. INSUMOS 76,000.00 20,905.41 23,391.89 15,391.89 16,310.81 0.00 (61,000.00) 0.00 0.00 (15,000.00)
Concentrado 20,000.00 4,000.00 10,000.00 2,000.00 4,000.00 (20,000.00)
Melaza 6,000.00 1,500.00 1,500.00 1,500.00 1,500.00 9,000.00 (15,000.00)
Vitaminas 20,000.00 5,000.00 5,000.00 5,000.00 5,000.00 (20,000.00)
Desinfectante 20,000.00 5,000.00 5,000.00 5,000.00 5,000.00 (20,000.00)
Sal 10,000.00 5,405.41 1,891.89 1,891.89 810.81 (10,000.00)
II. MANO DE OBRA 411,547.67 52,201.00 52,201.00 52,201.00 52,201.00 0.00 (283,804.00)
Vaqueros y Caporales 120,000.00 30,000.00 30,000.00 30,000.00 30,000.00 (120,000.00)
Bonificación 40,000.00 10,000.00 10,000.00 10,000.00 10,000.00 (40,000.00)
Prestaciones Laborales 36,000.00 9,000.00 9,000.00 9,000.00 9,000.00 (36,000.00)
Cuota Patronal 12,804.00 3,201.00 3,201.00 3,201.00 3,201.00 (12,804.00)
III. GASTOS INDIRECTOS 202,743.67 39,922.07 66,322.07 30,922.07 40,522.07 25,055.40 0.00 0.00 0.00 (75,000.00)
Administrador 60,000.00 Q 12,000.00 Q 12,000.00 Q 12,000.00 Q 12,000.00 Q 12,000.00 (60,000.00)
Bonificación 15,000.00 Q 3,000.00 Q 3,000.00 Q 3,000.00 Q 3,000.00 Q 3,000.00 (15,000.00)
Prestaciones Laborales 18,000.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00
Cuota Patronal 6,402.00 1,280.40 1,280.40 1,280.40 1,280.40 1,280.40
Honorarios del Veterinario 60,000.00 Q 12,000.00 Q 30,000.00 Q 6,000.00 Q 12,000.00
Intereses Prestamo Compra Nuevos Hatos 12,000.00 8,400.00 3,600.00
Agua y Energía Electrica 10,300.00 Q 2,700.00 Q 2,700.00 Q 1,700.00 Q 1,700.00 Q 1,500.00
Seguro Pecuario 4,166.67 Q 1,041.67 Q 1,041.67 Q 1,041.67 Q 1,041.67
Depreciaciones 16,875.00 Q 4,300.00 Q 4,300.00 Q 2,300.00 Q 2,300.00 Q 3,675.00 Err:522
TOTAL COSTOS Y GASTOS DEL SEMESTRE Q 113,028.47 Q 141,914.96 Q 98,514.96 Q 109,033.88 Q 25,055.40 (373,804.00)

TOTAL COSTOS Y GASTOS TOTALES Q 193,028.47 Q 169,914.96 Q 126,514.96 Q 121,033.88 Q 25,055.40

No. Animales 20 50.00 10 20

Costo Unitario por Animal Q 9,651.42 Q 3,398.30 Q 12,651.50 Q 6,051.69

TOTAL SIN IVA COSTO

(-) 1 Bajas por Hato 19 49 9 19 ANIMAL MUERTO IVA CON IVA
Costo Bajas por Hato Q 9,651.42 Q 3,398.30 Q 12,651.50 Q 6,051.69 Q 31,752.91 Q 3,810.35 Q 35,563.26
IVA 1,158.17 407.80 1,518.18 726.20 Q 3,810.35
Inventario Inicial para el Segundo Semestre (Unidades) 19 49 9 19
Inventario Inicial Segundo Semestre (Costo) Q 183,377.05 Q 166,516.66 Q 113,863.46 Q 114,982.18

costo de producción acumulado

20,905.41 23,391.89 15,391.89 16,310.81
52,201.00 52,201.00 52,201.00 52,201.00
39,922.07 66,322.07 30,922.07 40,522.07
18,626.89 24,585.56 15,342.44 17,445.10
52,201.00 52,201.00 52,201.00 52,201.00
48,380.40 56,780.40 45,380.40 48,980.40
232,236.77 275,481.92 211,438.80 227,660.38
(9,651.42) (3,398.30) (12,651.50) (6,051.69)
(31,851.09) (12,248.31) (50,397.18) (24,590.39)
190,734.25 259,835.31 148,390.12 197,018.30

1
EL CABALLITO, S.A.
ANEXOS

Terneras Lechonas
Depre. Engorde Engorde
Conceptos Base % 1er. Semestre Hato 20 Hato 10
ANEXO I: DEPRECIACIONES
Ganado de Trabajo 40,000.00 20% 4,000.00 800.00 800.00
Establos y Caballerias 80,000.00 5% 2,000.00 500.00 500.00
Mobiliario y Equipo 10,000.00 20% 1,000.00
Trituradora de Pasto 80,000.00 20% 8,000.00 3,000.00 1,000.00
Casa Patronal 75,000.00 5% 1,875.00
16,875.00 4,300.00 2,300.00
ANEXO II: AGUA Y ENERGIA ELECTRICA
Establos y Caballerias 4,800.00 1,200.00 1,200.00
Equipo Pecuario 4,000.00 1,500.00 500.00
Administración 1,500.00
10,300.00 2,700.00 1,700.00
Terneras Lechonas
Engorde Engorde Gastos
Hato 21 Hato 11 Administración

800.00 800.00 800.00

500.00 500.00
1,000.00
3,000.00 1,000.00
1,875.00
4,300.00 2,300.00 3,675.00

1,200.00 1,200.00
1,500.00 500.00
1,500.00
2,700.00 1,700.00 1,500.00