CALCULO DE COSTOS UNITARIOS

ACEITES LUBRICANTES
DETALLE MEDIDA
Xteer TOP Prime 0W40 1L *12
Xteer TOP SW40 1L *12
Xteer TOP SW30 1L *12
Xteer Gasoline Ultra Protection 5W40 1L *12
Xteer Gasoline Ultra Protection 5W40 4L*4
Xteer Gasoline Ultra Protection 5W30 1L *12
Xteer Gasoline Ultra Protection 5W30 4L*4
Xteer Gasoline Ultra Protection 10W40 1L *12
Xteer Gasoline Ultra Protection 10W40 4L*4
Xteer Gasoline G700 5W30 SINTETIC 1L *12
Xteer Gasoline G700 5W30 SINTETIC 4L*4
Xteer Gasoline G700 10W30 SINTETIC 1L *12
Xteer Gasoline G700 10W30 SINTETIC 4L*4
Xteer Gasoline G700 20W50 SINTETIC 1L *12
Xteer Gasoline G700 20W50 SINTETIC 4L*4
Xteer Diesel Ultra C3 5W30 1L *12
Xteer Diesel Ultra C3 5W30 6L*3
Xteer Diesel Ultra 5W40 1L *12
Xteer Diesel Ultra 5W40 6L*3
Xteer HD Ultra 15W40 CJ-4 4L*4
Xteer HD Ultra 15W40 CJ-4 20L
Xteer HD 7000 15W40 SINTETIC 1L *12
Xteer HD 7000 15W40 SINTETIC 4L*4
Xteer HD 7000 15W40 SINTETIC 6L*3
Xteer HD 7000 15W40 SINTETIC 20L
Xteer HD 6000 20W50 SINTETIC 20L
Xteer HD 3000 15W40 CF-4 20L
Xteer HD 3000 25W50 CF-4 20L
Xteer HD 3000 25W60 CF-4 20L
Xteer ATF 3 SINTETIC 1L *12
Xteer ATF SP4 100% SINTETIC 1L *12
Xteer 4T 10W40 SINTETIC 1L *12
Xteer 4T 20W50 SINTETIC 1L *12
Xteer R&O 68 HYDRAULIC OIL 20L
TOTAL COSTO MAT. PRIMAx CONTENEDOR

MANO DE OBRA
DETALLE UNIDAD
Estibador(es) H/H
Jefe de logistica H/H
Transportista H/H
TOTAL COSTO DE MANO DE OBRA

COSTOS INDIRECTOS
DETALLE UNIDAD
Cable + Teléfono + Internet S/H
Servicio Agua H/hl
S. Electricidad H/Kw
Gasolina para transporte L
Publicidad H
TOTAL COSTO INDIRECTOS DE FABRICACIÓN

COSTO UNITARIO TOTAL

CALCULO DE COSTOS UNITARIOS

ACEITES LUBRICANTES
UNIDADxCAJA COSTO X LOTE COSTO UNIT.
12 S/294.12 S/24.51
12 S/224.88 S/18.74
12 S/208.92 S/17.41
12 S/153.84 S/12.82
4 S/152.68 S/38.17
12 S/146.40 S/12.20
4 S/148.44 S/37.11
12 S/147.12 S/12.26
4 S/149.64 S/37.41
12 S/132.48 S/11.04
4 S/134.60 S/33.65
12 S/131.76 S/10.98
4 S/133.28 S/33.32
12 S/139.20 S/11.60
4 S/146.72 S/36.68
12 S/144.84 S/12.07
3 S/167.37 S/55.79
12 S/175.32 S/14.61
3 S/208.86 S/69.62
4 S/162.84 S/40.71
1 S/184.79 S/184.79
12 S/138.00 S/11.50
4 S/142.00 S/35.50
3 S/149.16 S/49.72
1 S/158.75 S/158.75
1 S/157.89 S/157.89
1 S/124.93 S/124.93
1 S/140.20 S/140.20
1 S/145.94 S/145.94
12 S/144.00 S/12.00
12 S/183.96 S/15.33
12 S/132.48 S/11.04
12 S/132.96 S/11.08
1 S/115.03 S/115.03
 240 S/1,714.40

MANO DE OBRA
CANTIDAD PRECIO S/. COSTO UNIT.
4 S/20.00 S/5.00
1 S/10.42 S/10.42
1 S/6.25 S/6.25
O DE MANO DE OBRA S/21.67

COSTOS INDIRECTOS
CANTIDAD PRECIO S/. COSTO UNIT.
1 0.625 0.63
1 1.583 1.58
1 2.833 2.83
1 0.625 0.63
1 1.583 1.58
IRECTOS DE FABRICACIÓN 7.25

NITARIO TOTAL 36.06

 Unid.
Rubro Valor Unit. Meses
Requeridas

1. Costos directos
Mano de Obra
Jefe de logistica S/. 2,500.00 1 12
Chofer S/. 2,000.00 2 12
Preventistas S/. 1,200.00 4 12
Sueldo administrador S/. 2,500.00 1 12
Estibadores S/. 1,500.00 2 12
2.Costos Indirectos o
Fijos

Gasto Administrativo

Cable + Teléfono +
S/. 150.00 1 12
Internet
Servicio Agua S/. 380.00 1 12
S. Electricidad S/. 680.00 1 12
Gastos de Ventas

Gasolina para transporte S/. 150.00 1 12

Campañas de Marketing S/. 2,000.00 1

Publicidad S/. 1,200.00 1
Redes sociales S/. 1,000.00 1
Total Costos Fijos

Total Costos Variables

Total Costos
 Costo Total

FIJO
S/. 201,600.00
S/. 201,600.00
S/. 30,000.00 16800
S/. 48,000.00
S/. 57,600.00
S/. 30,000.00
S/. 36,000.00

S/. 20,520.00

S/. 14,520.00

S/. 1,800.00
S/. 4,560.00
S/. 8,160.00 1210
S/. 6,000.00

S/. 1,800.00
5560
S/. 2,000.00
4350
S/. 1,200.00
S/. 1,000.00
S/. 222,120.00

S/. 243,315.55

S/. 465,435.55
 DETERMINACION DEL PUNTO DE EQUILIBRIO

Punto de
Equilibrio =
Total de costos fijos PE = 222,120.00 =
Precio de Venta - Costo variable
110.22
unitario

Unidades / 2
PE = 2,015 meses
Costos Fijos S/. 222,120.00
Costo
variable S/ 157.45
Unitario
Moneda /
PV S/ 267.67 PE = S/ 704,253.37 soles
IBRIO

Cajas CADA
2,015 DOS MESES
 CARTERA DE ACEITES: COTIZACIONES DE IMPO

N° CANTIDAD DESCRIPCIÓN MEDIDA

1 5 Xteer TOP Prime 0W40 1L *12
2 5 Xteer TOP SW40 1L *12
3 10 Xteer TOP SW30 1L *12
4 25 Xteer Gasoline Ultra Protection 5W40 1L *12
5 25 Xteer Gasoline Ultra Protection 5W40 4L*4
6 25 Xteer Gasoline Ultra Protection 5W30 1L *12
7 100 Xteer Gasoline Ultra Protection 5W30 4L*4
8 25 Xteer Gasoline Ultra Protection 10W40 1L *12
9 35 Xteer Gasoline Ultra Protection 10W40 4L*4
10 75 Xteer Gasoline G700 5W30 SINTETIC 1L *12
11 50 Xteer Gasoline G700 5W30 SINTETIC 4L*4
12 75 Xteer Gasoline G700 10W30 SINTETIC 1L *12
13 75 Xteer Gasoline G700 10W30 SINTETIC 4L*4
14 75 Xteer Gasoline G700 20W50 SINTETIC 1L *12
15 75 Xteer Gasoline G700 20W50 SINTETIC 4L*4
16 15 Xteer Diesel Ultra C3 5W30 1L *12
17 15 Xteer Diesel Ultra C3 5W30 6L*3
18 50 Xteer Diesel Ultra 5W40 1L *12
19 50 Xteer Diesel Ultra 5W40 6L*3
20 25 Xteer HD Ultra 15W40 CJ-4 4L*4
21 50 Xteer HD Ultra 15W40 CJ-4 20L
22 75 Xteer HD 7000 15W40 SINTETIC 1L *12
23 25 Xteer HD 7000 15W40 SINTETIC 4L*4
24 60 Xteer HD 7000 15W40 SINTETIC 6L*3
25 120 Xteer HD 7000 15W40 SINTETIC 20L
26 25 Xteer HD 6000 20W50 SINTETIC 20L
27 120 Xteer HD 3000 15W40 CF-4 20L
28 50 Xteer HD 3000 25W50 CF-4 20L
29 50 Xteer HD 3000 25W60 CF-4 20L
30 15 Xteer ATF 3 SINTETIC 1L *12
31 15 Xteer ATF SP4 100% SINTETIC 1L *12
32 50 Xteer 4T 10W40 SINTETIC 1L *12
33 150 Xteer 4T 20W50 SINTETIC 1L *12
34 15 Xteer R&O 68 HYDRAULIC OIL 20L
TOTAL 1655
ZACIONES DE IMPORTACIÓN

UNIDADESx CAJA COSTO UNITARIO COSTOxCAJA COSTOxCANTIDAD

12 24.51 294.12 1,471
12 18.74 224.88 1,124
12 17.41 208.92 2,089
12 12.82 153.84 3,846
4 38.17 152.68 3,817
12 12.2 146.4 3,660
4 37.11 148.44 14,844
12 12.26 147.12 3,678
4 37.41 149.64 5,237
12 11.04 132.48 9,936
4 33.65 134.6 6,730
12 10.98 131.76 9,882
4 33.32 133.28 9,996
12 11.6 139.2 10,440
4 36.68 146.72 11,004
12 12.07 144.84 2,173
3 55.79 167.37 2,511
12 14.61 175.32 8,766
3 69.62 208.86 10,443
4 40.71 162.84 4,071
1 184.79 184.79 9,240
12 11.5 138 10,350
4 35.5 142 3,550
3 49.72 149.16 8,950
1 158.75 158.75 19,050
1 157.89 157.89 3,947
1 124.93 124.93 14,992
1 140.2 140.2 7,010
1 145.94 145.94 7,297
12 12 144 2,160
12 15.33 183.96 2,759
12 11.04 132.48 6,624
12 11.08 132.96 19,944
1 115.03 115.03 1,725
S/. 243,315.55
Precio de Venta
500.004
382.296
355.164
261.528
259.556
248.88
252.348
250.104
254.388
225.216
228.82
223.992
226.576
236.64
249.424
246.228
284.529
298.044
355.062
276.828
314.143
234.6
241.4
253.572
269.875
268.413
212.381
238.34
248.098
244.8
312.732
225.216
226.032
195.551
 Unid.
Rubro Valor Unit.
Requeridas
1. Activo Fijo
Terreno e infraestructura
Terreno S/. 480.00 180 m2
Infraestructura S/. 78,000.00 1
Maquinarias y Equipos
Montacarga S/. 28,000.00 2
Equipo y sistema de
S/. 600.00 1
ventilación
Vehiculo de transporte y
S/. 45,000.00 2
carga
Sistema contraincendios S/. 2,500.00 1
Carretas de carga S/. 120.00 2
Herramientas y otros

Kit de artículos de seguridad

S/. 200.00 6
para manipulación

Kit de limpieza para el

S/. 380.00 2
almacen
Muebles
Oficina administrativa
Escritorio S/. 260.00 1
Silla S/. 80.00 3
Computadora S/. 2,000.00 1
Baños y duchas S/. 1,200.00 1
2. Gastros preoperativos
Licencias de funcionamiento S/. 250.00 1
Registro de la sociedad S/. 600.00 1
3. Capital de Trabajo
TOTAL INVERSION
INVERSIÓN DISPONIBLE
 Inversión disponible S/. 660,000.00
INVERSIÓN
S/. 319,400.00
S/. 164,400.00
S/. 86,400.00
S/. 78,000.00
S/. 149,340.00
S/. 56,000.00
S/. 600.00

S/. 90,000.00
S/. 2,500.00
S/. 240.00
S/. 1,960.00

S/. 1,200.00

S/. 760.00

S/. 3,700.00

S/. 260.00
S/. 240.00
S/. 2,000.00
S/. 1,200.00
S/. 800.00
S/. 200.00
S/. 600.00
S/. 339,800.00
S/. 320,200.00
S/. 660,000.00
 Inversión disponible S/. 660,000.00
Capital propio (70%) S/462,000.00
Capital terceros (30%) S/198,000.00

Servicio de deuda (Crédito INTERBANK)

Tasa Efectiva Anual 15% Capital

Monto S/198,000.00 Interes
Plazo (años) 5 Amortización
Pago anual S/59,066.48 Pago anual
Escudo Fiscal

Depreciación
Vida Útil (años) 0 1
Montacarga 8 S/56,000 S/7,000
Equipo y sistema de ventilación 5 S/1,200 S/240
Vehiculo de transporte y carga 5 S/30,000 S/6,000
Sistema contraincendios 10 S/2,500 S/250
Carretas de Carga 5 S/240 S/48
TOTAL S/13,538
 0 1 2 3 4 5

S/198,000.00 S/198,000.00 S/168,633.52 S/134,862.07 S/96,024.90 S/51,362.16

S/29,700.00 S/25,295.03 S/20,229.31 S/14,403.74 S/7,704.32
S/29,366.48 S/33,771.45 S/38,837.17 S/44,662.74 S/51,362.16
S/59,066.48 S/59,066.48 S/59,066.48 S/59,066.48 S/59,066.48
cudo Fiscal S/8,761.50 S/7,462.03 S/5,967.65 S/4,249.10 S/2,272.78

2 3 4 5
S/7,000 S/7,000 S/7,000 S/7,000
S/240 S/240 S/240 S/240
S/6,000 S/6,000 S/6,000 S/6,000
S/250 S/250 S/250 S/250
S/48 S/48 S/48 S/48
S/13,538 S/13,538 S/13,538 S/13,538