MATERIAS PRIMAS E INSUMOS PARA LA PREPARACION DE CHICHARRON DE PESCADO

Chicharrón de Pescado

MATERIALES
MATERIAS PRIMAS INSUMOS
PRODUCTO Unidad de Unidad de
Descripción
Medida (Kg S/. Sub Total Medida S/.
- L) (Unidad)
Pescado Toyo 1/2 kg S/. 9.00 S/. 4.50
Sal 10 a 20 g S/. 1.50 S/. 0.02
Aceite 1/2 Lt S/. 8.60 S/. 4.30
Vinagre blanco 5ml S/. 2.50 S/. 0.06
Chuño ingles 150 g S/. 7.00 S/. 0.05
Ajo 10 g S/. 8.00 S/. 0.80
Harina 250 g S/. 5.70 S/. 1.43
Aji-no-moto 20 g S/. 11.00 S/. 0.22
Pimienta 5 a 10 g S/. 6.00 S/. 0.05
Huevo 1 S/. 13.00

Acompañamientos del chicharron

MATERIALES
MATERIAS PRIMAS INSUMOS
PRODUCTO Unidad de Unidad de
Descripción
Medida (Kg S/. Sub Total Medida S/.
- L) (Unidad)
Cebolla 100 g S/. 2.90 S/. 0.29
Limon 2 S/. 0.10
Lechuga 1 S/. 1.50
Yuca 250 g S/. 1.50 S/. 0.38
Camote 250 g S/. 3.50 S/. 0.89
Chifle 50 g S/. 6.00 S/. 0.30
Choclo 100 g S/. 1.50 S/. 0.15
CHICHARRON DE PESCADO

INSUMOS
Costos Precio del
Totales Producto
Sub Total

S/. 4.50
S/. 0.02
S/. 4.30
S/. 0.06
S/. 0.05
S/. 0.80
S/. 1.43
S/. 0.22
S/. 0.05
S/. 0.54 S/. 0.54
S/. 11.96

INSUMOS
Costos Precio del
Totales Producto
Sub Total

S/. 0.29
S/. 0.20 S/. 0.20
S/. 0.30 S/. 0.30
S/. 0.38
S/. 0.89
S/. 0.30
S/. 0.15
S/. 2.51
 Chicharron de pescado

Corte del pescado

Mano de obra DETALLE MIN UNIT Tiempo Unidades Total Unitario

Corte de pescado 2 0.03 1 0.03
Sazonado 2 0.03 1 0.03
Freir 6 0.10 1 0.10
Decoracion 2 0.03 1 0.03
12 0.20 1 0.20

Chicharron de pescado Minutos

Preparación y decoracion 12

SUELDO MENSUAL COCINERA S/. 1,100.00

DIA S/. 42.31
HORA S/. 5.29

COSTO MO C S/. 1.06

COSTO MO TOTAL S/. 1.06

escado

Mano de obra
hora min
5.29 12
 INFORMACIÓN DE LOS COSTOS Y GASTOS DE LA CEVICHERIA

LOCAL
DETALLE Descripción IMPORTE
TOTAL
LUZ Mensual S/ 250.00
GAS Semanal S/ 210.00
AGUA Mensual S/ 300.00
ALQUILER Mensual S/ 500.00
MANTENIMIENTO Mensual S/ 200.00

DEPRECIACIÓN

SARTEN
Valor S/ 110.00 Porcentaje de depreciación
Fecha Adquirida 12/5/2021 10%
7
MES Depreciación Depreciación Acumulada Valor Contable
1 S/. 110.00
2 S/. 2.57 S/. 2.57 S/. 107.43
3 S/. 11.00 S/. 13.57 S/. 96.43
4 S/. 11.00 S/. 24.57 S/. 85.43
5 S/. 11.00 S/. 35.57 S/. 74.43
6 S/. 11.00 S/. 46.57 S/. 63.43
7 S/. 11.00 S/. 57.57 S/. 52.43
8 S/. 11.00 S/. 68.57 S/. 41.43
9 S/. 11.00 S/. 79.57 S/. 30.43
10 S/. 11.00 S/. 90.57 S/. 19.43
11 S/. 11.00 S/. 101.57 S/. 8.43
12 S/. 1.83 S/. 103.40 S/. 6.60

Cocina de Acero
Valor S/ 1,500.00 Porcentaje de depreciación
Fecha Adquirida 3/8/2022 5%
7
MES Depreciación Depreciación Acumulada Valor Contable
1 S/. 1,500.00
2 S/. 17.50 S/. 17.50 S/. 1,482.50
3 S/. 75.00 S/. 92.50 S/. 1,407.50
4 S/. 75.00 S/. 167.50 S/. 1,332.50
5 S/. 75.00 S/. 242.50 S/. 1,257.50
6 S/. 75.00 S/. 317.50 S/. 1,182.50
7 S/. 75.00 S/. 392.50 S/. 1,107.50
8 S/. 75.00 S/. 467.50 S/. 1,032.50
9 S/. 75.00 S/. 542.50 S/. 957.50
10 S/. 75.00 S/. 617.50 S/. 882.50
11 S/. 75.00 S/. 692.50 S/. 807.50
12 S/. 12.50 S/. 705.00 S/. 795.00
TOS DE LA CEVICHERIA

DEPRECIACIÓN

orcentaje de depreciación

Valor Contable Monto Depreciable

S/. 110.00 MENSUAL S/. 11.00
S/. 107.43 DIARIO S/. 0.37
S/. 96.43
S/. 85.43
S/. 74.43
S/. 63.43
S/. 52.43
S/. 41.43
S/. 30.43
S/. 19.43
S/. 8.43
S/. 6.60

orcentaje de depreciación

Valor Contable Monto Depreciable

S/. 1,500.00 MENSUAL S/. 75.00
S/. 1,482.50 DIARIO S/. 2.50
S/. 1,407.50
S/. 1,332.50
S/. 1,257.50
S/. 1,182.50
S/. 1,107.50
S/. 1,032.50
S/. 957.50
S/. 882.50
S/. 807.50
S/. 795.00
 COSTOS VARIABLES
DESCRIPCIÓN DEL COSTO COSTOS FIJOS
PREPARACION
Materia prima S/. 11.96
Mano de obra S/. 1.06
Agua S/. 300.00
Gas S/. 840.00
Luz S/. 250.00
Alquiler S/. 500.00
Mantenimiento S/. 200.00
Depreciación S/. 0.00
TOTAL S/. 2,090.00 S/. 13.02
COSTOS VARIABLES
ACOMPAÑAMIENTOS
S/. 2.51
S/. 1.06

S/. 2.51