Costo de materia prima (Crema de coco)

Materia Prima Unidad/Medida Costo Unitario

Leche Entera Litros L 24.00
Coco Rayado Unidad L 45.00
Vainilla Cucharadas L 95.00
Esencia de coco Cucharadas L 55.00
Azucar blanca Gramos L 90.00
Maicena Unidad L 15.00
Bolsitas para bolis Paquetes (8*26) L 30.00
Total L 354.00
 Cantidad requerida por cada
Materia Prima Cantidad Total Unidad de Medida Costo total de crema
cremita
Vainilla 90 gramos onzas 0.3 L 1.9
Esencia de coco 120 gramos onzas 0.41 L 1.1
Azucar blanca 1800 gramos onzas 1.27 L 1.8
Maicena 400 gramos onzas 0.28 L 0.3
Bolsitas para bolis 200 unidades Unidad 50 L 0.6
L 5.70
 Costo total de crema

1.9
1.1
1.8
0.3
0.6
L 5.70
Costo por cada unidad Producida
 Descripcion 2023 2024 2025
Materia Prima L 20,390.40 L 23,448.96 L 26,966.30
Mano de obra directa L 2,000.00 L 3,000.00 L 3,000.00
Gastos indirectos de Fabricacion L 200.00 L 200.00 L 200.00
Costos de Produccion L 22,590.40 L 26,648.96 L 30,166.30
Cantidad de unidades producidas 2880 3312 3808.8
Costo de Produccion unitario L 7.84 L 8.05 L 7.92
 2026 2027 2028 2029 2030
L 31,011.25 L 35,662.94 L 41,012.38 L 47,164.23 L 54,238.87
L 3,000.00 L 3,000.00 L 3,000.00 L 3,000.00 L 3,000.00
L 200.00 L 200.00 L 200.00 L 200.00 L 200.00
L 34,211.25 L 38,862.94 L 44,212.38 L 50,364.23 L 57,438.87
4380.12 5037.14 5792.71 6661.62 7660.86
L 7.81 L 7.72 L 7.63 L 7.56 L 7.50
 Costos Fijos
Servicio 2021 2022 2023 2024
Energia Electrica L 500.00 L 500.00 L 500.00 L 500.00
Agua Potable L 150.00 L 150.00 L 150.00 L 150.00
Arrendamiento L 500.00 L 500.00 L 500.00 L 500.00
Arrendamiento de Frezzer L 150.00 L 150.00 L 150.00 L 150.00
Gastos Fijos Totales L 1,300.00 L 1,300.00 L 1,300.00 L 1,300.00
Anual L 15,600.00 L 15,600.00 L 15,600.00 L 15,600.00
ostos Fijos
2025 2026 2027 2028 2029
L 500.00 L 500.00 L 500.00 L 500.00 L 500.00
L 150.00 L 150.00 L 150.00 L 150.00 L 150.00
L 500.00 L 500.00 L 500.00 L 500.00 L 500.00
L 150.00 L 150.00 L 150.00 L 150.00 L 150.00
L 1,300.00 L 1,300.00 L 1,300.00 L 1,300.00 L 1,300.00
L 15,600.00 L 15,600.00 L 15,600.00 L 15,600.00 L 15,600.00
 Item 2023 2024
Costos de produccion L 22,590.40 L 26,648.96
Inventario Final Materia Prima L 1,019.52 L 1,172.45
Inventario disponible/ventas L 21,570.88 L 25,476.51
Inventario inicial Materia P L 1,019.52
Costo de ventas L 21,570.88 L 26,496.03
Unidades 2880 3312
Costo de venta/unidad L 7.49 L 8.00
 2025 2026 2027 2028 2029 2030
L 30,166.30 L 34,211.25 L 38,862.94 L 44,212.38 L 50,364.23 L 57,438.87
L 1,348.32 L 1,550.56 L 1,783.15 L 2,050.62 L 2,358.21 L 2,711.94
L 28,817.98 L 32,660.69 L 37,079.79 L 42,161.76 L 48,006.02 L 54,726.93
L 1,172.45 L 1,348.32 L 1,550.56 L 1,783.15 L 2,050.62 L 2,358.21
L 29,990.43 L 34,009.01 L 38,630.35 L 43,944.91 L 50,056.64 L 57,085.14
3808.8 4380.12 5037.14 5792.71 6661.62 7660.86
L 7.87 L 7.76 L 7.67 L 7.59 L 7.51 L 7.45
Periodo 2023 2024 2025
Unidades 2880 3312 3808.8
PV L 14.98 L 16.00 L 15.75
PCV L 7.84 L 8.05 L 7.92
Ingreso/Ventas L 43,142.40 L 52,992.00 L 59,988.60
Costo/Ventas L 22,590.40 L 26,648.96 L 30,166.30
Margen L 20,552.00 L 26,343.04 L 29,822.30
Costos Fijos L 15,600.00 L 15,600.00 L 15,600.00
Utilidad antes de impuestos L 4,952.00 L 10,743.04 L 14,222.30
Impuesto L 1,238.00 L 2,685.76 L 3,555.58
Utilidad Neta L 3,714.00 L 8,057.28 L 10,666.73
 2026 2027 2028 2029 2030
4380.12 5037.14 5792.71 6661.62 7660.86
L 17.25 L 17.04 L 16.86 L 16.70 L 16.56
L 7.81 L 7.72 L 7.63 L 7.56 L 7.50
L 75,557.07 L 85,832.87 L 97,665.09 L 111,249.05 L 126,863.84
L 34,211.25 L 38,862.94 L 44,212.38 L 50,364.23 L 57,438.87
L 41,345.82 L 46,969.93 L 53,452.71 L 60,884.82 L 69,424.97
L 15,600.00 L 15,600.00 L 15,600.00 L 15,600.00 L 15,600.00
L 25,745.82 L 31,369.93 L 37,852.71 L 45,284.82 L 53,824.97
L 6,436.45 L 7,842.48 L 9,463.18 L 11,321.21 L 13,456.24
L 19,309.36 L 23,527.44 L 28,389.53 L 33,963.62 L 40,368.73
 Item 2023 2024 2025
PE Costos Fijos Costos Fijos 15600 15600 15600
Pv-Cv PV - CV 7.14 7.95 7.83
PE L 2,186.06 L 1,961.32 L 1,992.38
 2026 2027 2028 2029 2030
15600 15600 15600 15600 15600
9.44 9.32 9.23 9.14 9.06
L 1,652.64 L 1,672.97 L 1,690.58 L 1,706.85 L 1,721.42
 2023 2024 2025 2026
Utilidad/Ganancia 50% 50% 50% 55%

Precio de venta L 7.49 L 8.00 L 7.87 L 7.76

1-% 50% 50% 50% 45%
Precio de venta L 14.98 L 16.00 L 15.75 L 14.12
 2027 2028 2029 2030
55% 55% 55% 55%

L 7.67 L 7.59 L 7.51 L 7.45

45% 45% 45% 45%
L 13.94 L 13.79 L 13.66 L 13.55