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INGENIERÍA AGROINDUSTRIAL
CONTABILIDAD Y COSTOS 171804-1 2023B
PROYECTO DE COSTOS
Analisis de la viabilidad económica de la producción de pan de arroz
Fecha
Integrantes Código Cargo
1. Sergio Monroy 1170042 Operario 1
2. Karen Ortiz 1170042 Socio 1
3. Shirley Garcia 1170042 Socio 2
4. Santiago Gamboa 1170042 Administrador
5. Manuel Ariza 1170042 Operario 2
LANOS
USTRIAL
1804-1 2023B
TOS
05-12-2023
Elementos para la elaboración de pan de arroz
Materiales Cantidad Unidad
59.71% Lehe liquida entera 3 Kg
0.09% Azucar 0.0045 Kg
29.85% Harina de arroz 1.5000 Kg
0.06% Sal 0.003 Kg
0.08% Levadura 0.004 Kg
5.97% Agua 0.3 Kg
4.24% Margarina 0.213 Kg
Cuajada 1.402 kg
Empaques 200 und
TOTAL 5.0245
5024.5
Otros Día
Servicios públicos $10,137
Servicios Generales $30,000
Imprevistos $12,000
Arriendo del establecimiento $32,000
Depreciación de equipo de fábrica $1,389
Dotación 4000
Total $89,526
Total materiales + Mob + Otros $219,502
Semana Mes
$200,000.00 $960,000.00
$350,000.00 $1,680,000.00
$550,000.00 $2,640,000.00
Tasa de
Valor total depresiación D. Anual D. Mensual
$225,000.00 0.1 $4,500.00 $375.00
$280,000.00 0.1 $14,000.00 $1,166.67
$1,600,000.00 0.1 $40,000.00 $3,333.33
$30,000.00 0.1 $1,500.00 $125.00
$130,000.00 0.1 $2,600.00 $216.67
$66,000.00 0.1 $2,200.00 $183.33
$140,000.00 0.1 $7,000.00 $583.33
MD+MOD+CIF=CF+IIPP-IFPP=CP
COSTO UNITARIO
D. Diaria D. Hora
$62.50 $7.81
$194.44 $24.31
$555.56 $69.44
$20.83 $2.60
$36.11 $4.51
$30.56 $3.82
$97.22 $12.15
Mano de Obra Directa Costos Indirectos de fabricación Costo de producción
$ 15,000.00
$ 13.50
$ 14,850.00
$ 30.00
$ 88.80
$ 1,350.00
$ 3,408.00
$ 25,236.00
$ 70,000.00
$480,000.00 $480,000.00 $ 960,000.00
$1,680,000.00 $1,680,000.00
$ 243,288.00 $ 243,288.00
$ 720,000.00 $ 720,000.00
$ 96,000.00 $ 96,000.00
$ 768,000.00 $ 768,000.00
$ 33,336.00 $ 33,336.00
$2,160,000.00 $2,340,624.00 $4,630,600.30
$10,800.00 $11,703.12 $23,153.00
$429,893.52 $465,842.17 $921,604.20
$ 762.40
$ 5,000,000
Valor del horno $1,000,000
Tasa de depreciación de equipos 0.1
Depreciación anual del horno $100,000
Depreciación Mensual $8,333
Depreciación diaria $1,389
Depreciación por hora de trabajo $174
$1,109,896
COSTO primo $ 2,289,976.30
COSTO conversion $ 4,500,624.000
COSTO materiales $ 649.882
COSTO MobD $ 54.000
COSTO CIF $ 58.516
TOTAL $ 762.397
CIFV $ 96,000.00
PAN
Estado de Resultados
20XX
Ventas $767,733.88
(-) costo de venta
inventario inicial $56,494.08
(+) produccion $395,458.52
(-) inventario final $5,649.41
Costo de ventas $446,303.19
Utilidad bruta $321,430.69
(+) Gastos operacionales
Gastos variables de ventas $190,000.00
Gastos fijos de administracion $44,763.00
Total de gastos operativos $234,763.00
Utilidad operativa $86,667.69
20XX
Ventas $767,733.88
(-) Costo de venta
Inventario inicial $24,000.00
(+) Produccion $168,000.00
(-) Inventario final $2,400.00
Costo variable de la produccion $189,600.00
Margen de contribucion bruto $578,133.88
Gastos variables de ventas $190,000.00
Margen de contribucion neto $388,133.88
Costos fijos de produccion totales $129,976.30
Gastos fijos de administracion $89,526.00
Total de costos fijos del periodo $219,502.30
Utilidad operativa $168,631.58
PRODUCCION (PAQUETES X10 PAN DE ARROZ) 350
VENTAS (UNDS) 380.00
Margen de
COSTO UNITARIO 762.40 contribucción Utilidad 15%
MARGEN DE CONTRIBUCION 50% 381 877
PRECIO DE VENTA POR PAQUETE $2,020
Desea obtener una utilidad de $7,000,000.00 ¿Cuál seria el volumen de ventas requerido
U= $ 7,000,000.00
U= P*V-CV*V-CF
$ 7,000,000.00 = $ 2,020.35 * V - $ 47.67
$ 8,600,000.00
$ 8,600,000.00 = $ 1,972.68 V
V = 4359.55
P= Precio
n o cantidad vendida
variables por unidad
= costos fijos
U= Utilidad
s requerido
* V - $ 1,600,000.00
HOJA DE CARDEX DE INVENTARIO
MARGARINA
ENTRADA SALIDA
FECHA Cantidad Costo Unidad Costo Total Cantidad Costo Unidad Costo Total
01/11 - - - - - -
02/11 10,000 $1,000.00 $10,000,000.00 - - -
03/11 - - - 500.0000 $1,000.00 $500,000.00
04/11 - - - 500.0000 $1,000.00 $500,000.00
05/11 - - - 500.0000 $1,000.00 $500,000.00
06/11 - - - 500.0000 $1,000.00 $500,000.00
07/11 - - - 500.0000 $1,000.00 $500,000.00
08/11 - - - 500.0000 $1,000.00 $500,000.00
09/11 - - - 500.0000 $1,000.00 $500,000.00
10/11 - - - 500.0000 $1,000.00 $500,000.00
11/11 - - - 500.0000 $1,000.00 $500,000.00
12/11 - - - 500.0000 $1,000.00 $500,000.00
13/11 - - - 500.0000 $1,000.00 $500,000.00
14/11 - - - 500.0000 $1,000.00 $500,000.00
15/11 - - - 500.0000 $1,000.00 $500,000.00
16/11 - - - 500.0000 $1,000.00 $500,000.00
17/11 - - - 500.0000 $1,000.00 $500,000.00
18/11 - - - 500.0000 $1,000.00 $500,000.00
19/11 - - - 500.0000 $1,000.00 $500,000.00
20/11 - - - 500.0000 $1,000.00 $500,000.00
$10,000,000.00 $9,000,000.00
ARIO
FO)
SALDOS
Cantidad Costo Unidad Costo Total
5,000 $1,000.00 $5,000,000
15,000 $1,000.00 $10,000,000
14,500.000 $1,000.00 $14,500,000.00 COSTO DE VENTAS
14,000.000 $1,000.00 $14,000,000.00 Inventario inicial
13,500.000 $1,000.00 $13,500,000.00 (+) inventario comprado
13,000.000 $1,000.00 $13,000,000.00 (-) inventario final
12,500.000 $1,000.00 $12,500,000.00 COSTO DE VENTAS=
12,000.000 $1,000.00 $12,000,000.00
11,500.000 $1,000.00 $11,500,000.00
11,000.000 $1,000.00 $11,000,000.00
10,500.000 $1,000.00 $10,500,000.00
10,000.000 $1,000.00 $10,000,000.00
9,500.000 $1,000.00 $9,500,000.00
9,000.000 $1,000.00 $9,000,000.00
8,500.000 $1,000.00 $8,500,000.00
8,000.000 $1,000.00 $8,000,000.00
7,500.000 $1,000.00 $7,500,000.00
7,000.000 $1,000.00 $7,000,000.00
6,500.000 $1,000.00 $6,500,000.00
6,000.000 $1,000.00 $6,000,000.00
STO DE VENTAS
$5,000,000
$10,000,000.00
$6,000,000
$9,000,000.00
HOJA DE CARDEX DE INVENTARIO
HARINA DE ARROZ
ENTRADA SALIDA
FECHA Cantidad Costo Unidad Costo Total Cantidad Costo Unidad Costo Total
01/11 - - - - - -
02/11 90 $1,500.00 $135,000.00 - - -
03/11 52 $1,500.00 $78,000.00
06/11 50 $1,550.00 $77,500.00 38 $1,500.00 $57,000.00
07/11 43 $1,550.00 $66,650.00
08/11 80 $1,600.00 $128,000.00 56 - $89,250.00
09/11 30 $1,600.00 $48,000.00
10/11 150 $1,650.00 $247,500.00 49 - $82,450.00
13/11 37 $1,650.00 $61,050.00
14/11 170 $1,700.00 $289,000.00 52 $1,650.00 $85,800.00
15/11 59 $1,700.00 $100,300.00
16/11 60 $1,750.00 $105,000.00 48 $1,700.00 $81,600.00
17/11 55 $1,700.00 $93,500.00
20/11 47 - $117,950.00
21/11 50 $1,700.00 $85,000.00 51 $1,750.00 $89,250.00
22/11 210 $1,750.00 $367,500.00 53 - $148,850.00
23/11 46 $1,750.00 $80,500.00
24/11 55 $1,750.00 $96,250.00
27/11 70 $1,730.00 $121,100.00 50 - $242,250.00
28/11 52 $1,730.00 $121,100.00
$1,555,600.00 $1,739,750.00
O
SALDOS
Cantidad Costo Unidad Costo Total
30 $1,500.00 $45,000.00
120 $1,500.00 $180,000.00
68 $1,500.00 $102,000.00 COSTO DE VENTAS
80 $1,500.00 $120,000.00 Inventario inicial $45,000
7 $1,550.00 $10,850.00 (+) inventario comprado $1,555,600.00
31 $1,600.00 $49,600.00 (-) inventario final $98,610
1 $1,600.00 $1,600.00 COSTO DE VENTAS= $1,739,750.00
102 $1,650.00 $168,300.00
65 $1,650.00 $107,250.00
183 $1,650.00 $301,950.00
124 $1,700.00 $210,800.00
76 $1,700.00 $129,200.00
21 $1,700.00 $35,700.00
34 $1,750.00 $59,500.00
33 $1,700.00 $56,100.00
190 $1,750.00 $332,500.00
144 $1,750.00 $252,000.00
89 $1,750.00 $155,750.00
109 $1,730.00 $188,570.00
57 $1,730.00 $98,610.00
HOJA DE CARDEX DE INVENTARIO
PAN DE ARROZ
ENTRADA SALIDA
FECHA Cantidad Costo Unidad Costo Total Cantidad Costo Unidad Costo Total
01/11 - - - - - -
02/11 98 $2,020.35 $197,994.53 90 $2,020.35 $181,831.71
03/11 156 $2,020.35 $315,174.96 90 $2,020.35 $181,831.71
06/11 164 $2,020.35 $331,337.78 90 $2,020.35 $181,831.71
07/11 172 $2,020.35 $347,500.60 90 $2,020.35 $181,831.71
08/11 180 $2,020.35 $363,663.42 90 $2,020.35 $181,831.71
09/11 188 $2,020.35 $379,826.24 90 $2,020.35 $181,831.71
10/11 196 $2,020.35 $395,989.05 90 $2,020.35 $181,831.71
13/11 204 $2,020.35 $412,151.87 90 $2,020.35 $181,831.71
14/11 212 $2,020.35 $428,314.69 90 $2,020.35 $181,831.71
15/11 220 $2,020.35 $444,477.51 90 $2,020.35 $181,831.71
16/11 228 $2,020.35 $460,640.33 90 $2,020.35 $181,831.71
17/11 236 $2,020.35 $476,803.15 90 $2,020.35 $181,831.71
20/11 244 $2,020.35 $492,965.96 90 $2,020.35 $181,831.71
21/11 252 $2,020.35 $509,128.78 90 $2,020.35 $181,831.71
22/11 260 $2,020.35 $525,291.60 90 $2,020.35 $181,831.71
23/11 268 $2,020.35 $541,454.42 90 $2,020.35 $181,831.71
24/11 276 $2,020.35 $557,617.24 90 $2,020.35 $181,831.71
27/11 284 $2,020.35 $573,780.06 90 $2,020.35 $181,831.71
28/11 292 $2,020.35 $589,942.88 90 $2,020.35 $181,831.71
4130 $8,344,055.06 1,710.00 $3,454,802.46
$2,020.35
RIO
O)
SALDOS
Cantidad Costo Unidad Costo Total
50 $2,020.35 $101,017.62
58 $2,020.35 $117,180.43
66 $2,020.35 $133,343.25 COSTO DE VENTAS
74 $2,020.35 $149,506.07 Inventario inicial 50
82 $2,020.35 $165,668.89 (+) inventario comprado $8,344,055
90 $2,020.35 $181,831.71 (-) inventario final $3,454,802.46
98 $2,020.35 $197,994.53 COSTO DE VENTAS= $3,454,802.46
106 $2,020.35 $214,157.35
114 $2,020.35 $230,320.16
122 $2,020.35 $246,482.98
130 $2,020.35 $262,645.80
138 $2,020.35 $278,808.62
146 $2,020.35 $294,971.44
154 $2,020.35 $311,134.26
162 $2,020.35 $327,297.08
170 $2,020.35 $343,459.89
178 $2,020.35 $359,622.71
186 $2,020.35 $375,785.53
194 $2,020.35 $391,948.35
202 $2,020.35 $408,111.17
PAN DE ARROZ
PERIODO DE PAGO
01 DE NOVIEMBRE AL 28 DE DICIE
DEVENGADOS
AUXILO DE TOTAL
DEVENGADO TRANSPORTE DEVENGADO
$840,000.00 $140,606.00 $980,606.00
$840,000.00 $140,606.00 $980,606.00
$960,000.00 $140,606.00 $1,100,606.00
$2,640,000.00 $421,818.00 $3,061,818.00
Prorrateo segundario
Departamento m2 Coeficiente Importe
Transfomación 57.6 0.204297990883895 $11.77
Empaque 12 0.204297990883895 $2.45
TOTALES 69.6 $14.22
Estimar coeficientes
Coeficiente agua 8,962.03
Coeficiente gas 527.09
Coeficiente energia E. 473.98
Coeficiente gas Importe gas Consumo Kw Coefi Kw Total energia Importe total
527.09 0 211.5 473.98 $100,247.30 $186,282.77
527.09 2530.032 42.3 473.98 $20,049.46 $56,993.68
527.09 0 14.1 473.98 6683.15306667 $49,700.89
253.8 $243,276.45
C. de transformación $477.68
C. de empaque $304.47
CLIENTES
AÑO Éxito D1 ARA TOTAL
2020 $197,050,000.00 $140,750,000.00 $225,200,000.00 $563,000,000.00
2021 $192,500,000.00 $137,500,000.00 $220,000,000.00 $550,000,000.00
2022 $189,000,000.00 $135,000,000.00 $216,000,000.00 $540,000,000.00
2023 $184,800,000.00 $132,000,000.00 $211,200,000.00 $528,000,000.00
2024 $180,775,000.00 $129,125,000.00 $206,600,000.00 $516,500,000.00
2025 $944,125,000.00 $674,375,000.00 $1,079,000,000.00 $2,697,500,000.00
KG TOTALES A
AÑO UNIDADES
REALIZAR MATERIAS PRIMAS KG FORMULA ORIGINAL %FORMULA
KG TOTALES A
AÑO UNIDADES
REALIZAR MATERIAS PRIMAS KG FORMULA ORIGINAL %FORMULA
AÑO MES
MATERIALES $284,165,266.26 $23,680,438.85
MOD $4,146,295.50 $345,524.63
CIF $41,649,679.50 $3,470,806.63
$27,496,770.10
KG TOTALES A
AÑO UNIDADES
REALIZAR MATERIAS PRIMAS KG FORMULA ORIGINAL %FORMULA
AÑO MES
MATERIALES $295,530,995.69 $24,627,582.97
MOD $4,312,147.32 $359,345.61
CIF $43,315,666.68 $3,609,638.89
$28,596,567.47
to
Precio 2020.352315
Peso Unitario 0.5
Inflacion 12.4%
Materiales al año
Materiales al año
Materiales al año