Tabla 1

PARTES DE MAQUINARIA A IMPLEMENTAR

Promedio Precio de Venta

MAQUINA PARTES Cant. mensual
Plataforma 1 40 S/. 10,000.00
Procesadora de Tolva 4 0 S/. 8,500.00
Hoja de caa de
azcar Sistema de Molido 4 0 S/. 135,000.00
Separador de escorias 1 0 S/. 19,000.00

TOTAL 10
NARIA A IMPLEMENTAR

Total Tasa de crecimiento Participac. ltimo ao

S/. 10,000.00 -99% bajo 1.66% bajo

S/. 34,000.00 -96% bajo 5.64% bajo
S/. 540,000.00 -95% bajo 89.55% alto Plataforma
S/. 19,000.00 -95% bajo 3.15% bajo

S/. 603,000.00 100.00%

Separador de escorias
PARTES DE MAQUINARIA A IMPLEMENTAR
tabla 2
MAQUPARTES
sador Cant.
a de Plataforma 1 10000
Hoja Tolva 4 8500
de
caa Sistema de Molido
de Separador de escorias 1 Precio (soles) 19000
azca Planchas acero al carbono AR K 3.075 13631.475
Perfiles metlicos lisos K 2.12 217.9784
Tubos K 2.7 95.229
Material de soldadura K 13.7 1253.55
Sistema de aire ( frenos) Pza 6.74 47.18
Ejes y ruedas Pza 11.8 118
Sistema hidrulico Pza 14.8 118.4
Sist. De acoplam y sujecin Pza 5808 5808
Sistema elctrico Pza 2.07 84.87
Material habilitado Pza 5.2 327.6
Material de acabado Pza 111.8 894.4
Lubricantes y combustibles GLN 29.92 688.16
Elementos de sujecin Pza 0.9 535.5
Conectores y captadores Pza 13.5 202.5
Material de ferreteria Pza 7.3 146
Equipo, herramient y acces Pza 9.1 109.2

TOTAL 24278.0424
Nmero de productos fabricados al mes 0
S/. 2,023.17

S/. 41,887.48
Total

Tolva
Materia Prima Cantidad Unidad Precio (soles) Precio de M.P (soles)
Planchas acero al carbono 3827.7 K 1.86 7119.522
Perfiles metlicos lisos 600.88 K 2.39 1436.1032
Tubos 14.28 K 8.06 115.0968
Material de soldadura 105 K 17.31 1817.55
Sistema de suspencin 6 Pza 2122.07 12732.42
Sistema de aire ( frenos) 45 Pza 23.2 1044
Ejes y ruedas 9 Pza 817.6 7358.4
Aros, llantas y cmaras 14 Pza 1252.4 17533.6
Tanques 2 Pza 101.6 203.2
Sist. De acoplam y sujecin 13 Pza 124.6 1619.8
Sistema elctrico 307 Pza 2.3 706.1
Material habilitado 3 Pza 9 27
Material de acabado 18 Pza 61.2 1101.6
Elementos de sujecin 583 Pza 0.14 83.21
Conectores y captadores 7 Pza 4.01 28.07
Material de ferreteria 28 Pza 1.46 40.88
Equipo, herramient y acces 11 Pza 18.7 206.62
TOTAL 53173.172
Nmero de productos fabricados al mes 0.3333333333
S/. 17,724.39
 Plataforma
Materia Prima Cantidad Unidad Precio (soles) Precio de M.P (soles)
Planchas acero al carbono 6448.08 K 1.6 10316.928
Perfiles metlicos lisos 240.04 K 2.15 516.086
Tubos 43.67 K 5.05 220.5335
Material de soldadura 135.25 K 19.2 2596.8
Sistema de suspencin 59 Pza 218.13 12869.67
Sistema de aire ( frenos) 82 Pza 45.15 3702.3
Ejes y ruedas 9 Pza 745.6 6710.4
Aros, llantas y cmaras 13 Pza 170.2 2212.6
Tanques 71 Pza 167.5 11892.5
Sist. De acoplam y sujecin 4 Pza 37.8 151.2
Sistema elctrico 292 Pza 2.3 671.6
Material habilitado 11 Pza 10.08 110.88
Material de acabado 62 Pza 50.1 3106.2
Elementos de sujecin 1307 Pza 0.12 83.21
Conectores y captadores 68 Pza 5 340
Material de ferreteria 37 Pza 14 518
Equipo, herramient y acces 49 Pza 8.7 206.62
TOTAL 56225.5275
Nmero de productos fabricados al mes 0.3333333333
S/. 18,741.84
 Separador de escorias
Materia Prima Cantidad Unidad Precio (soles) Precio de M.P (soles)
Planchas acero al carbono AR 5200 K 3.075 15990
Perfiles metlicos lisos 250 K 2.12 530
Tubos 45 K 2.7 121.5
Material de soldadura 126 K 13.7 1726.2
Sistema de aire ( frenos) 7 Pza 6.74 47.18
Ejes y ruedas 10 Pza 11.8 118
Sistema hidrulico 8 Pza 14.8 118.4
Sist. De acoplam y sujecin 3 Pza 5808 17424
Sistema elctrico 41 Pza 2.07 84.87
Material habilitado 63 Pza 5.2 327.6
Material de acabado 23 Pza 111.8 2571.4
Lubricantes y combustibles 23 GLN 29.92 688.16
Elementos de sujecin 595 Pza 0.9 535.5
Conectores y captadores 15 Pza 13.5 202.5
Material de ferreteria 20 Pza 7.3 146
Equipo, herramient y acces 16 Pza 9.1 145.6

TOTAL 40776.91
Nmero de productos fabricados al mes 0.0833333333
S/. 3,398.08
tabla 3 Costos y gastos fijos departamentales mensuales
PARTES DE MAQUINARIA A IMPLEMENTAR

MAQUINA Costos y gastos mensuales

PARTES
1
Procesadora
de Hoja de Tolva 4.00
caa de Sistema de Molido 4.00
azcar
Separador de escorias 1.00
4 CTS 6,931.94
5 Senati 542.40
6 Gratificaciones 11,883.33
7 Fondo de (ONP) 9,401.60
8 SCTR 976.32
9 Depreciaciones Mquinas 416.67
10 Depreciaciones Equipos 2,709.82
11 Depreciaciones Inmuebles 2,375.00
12 Depreciaciones Mobiliario 149.32
13 Aseo y limpieza 263.00
14 Combustible 1,440.00
15 Energa elctrica 1,140.00
14 Telfono 600.00
16 Papelera y artculos de escritorio 631.80
TOTAL S/. 39,470.20
29

Costos y gastos fijos departamentales Anuales

ostos y gastos mensuales Total
Venta 10000
11,670.00 S/. 8,500.00
889.17 S/. 3,235.67 Tolva
945.00 S/. 19,000.00
1,020.83 S/. 10,636.11
80.03 S/. 833.25
1,750.00 S/. 18,233.33
1,387.10 S/. 14,443.00
416.13 S/. 2,488.74
- S/. 83,637.50
376.36 S/. 4,140.00
312.50 S/. 62,500.00
20.74 S/. 228.13
164.00 S/. 2,178.00
- S/. 10,080.00
150.00 S/. 1,430.00
250.00 S/. 1,000.00
315.90 S/. 1,053.00
S/. 19,747.76 S/. 243,616.73
290,556.73
Plataforma Separador de escorias
eparador de escorias
 COS

Plataforma Tolva
Costo Unit. (S/. X
ITEM Descripcin Cantidad Monto Cantidad
unid.)
1 Materia Prima 24,278.04 24,278.04
2 Mano de Obra Directa 1,091,404.75 1,091,404.75
3 Energa 1 2,857.00 2,857.00 4
4 Servicio de Arenado 150.00 150.00
5 Servicio de Pintado 280.00 280.00
COSTO DIRECTO TOTAL 1,118,969.79
1,118,969.79

Costo total directo de Energa: 28570.00

Costo directo unitario energa 2857.00
 COSTO DIRECTO

Tolva Sistema de Molido Separador de escorias

Costo Unit. Cantidad Costo Unit. (S/. Costo Unit.
Monto Monto Cantidad
(S/. X unid.) X unid.) (S/. X unid.)
53,173.17 212,692.69 56,225.53 224,902.11 40,776.91
215,408.83 861,635.33 236,949.72 947,798.86 258,490.60
2,857.00 11,428.00 4 2,857.00 11,428.00 1 2,857.00
200.00 800.00 200.00 800.00 150.00
400.00 1,600.00 500.00 2,000.00 380.00
1,088,156.02 1,186,928.97 302,654.51
272,039.00 296,732.24
parador de escorias
Monto Costo Parcial (ao)

40,776.91 502,649.75 24,278.04

258,490.60 3,159,329.53 1,091,404.75
2,857.00 28,570.00
150.00 1,900.00 150.00
380.00 4,260.00 280.00
302,654.51 S/. 3,696,709.28
302,654.51

S/. 369,670.93
 COSTOS INDIRECTOS (mes)

Costo Parcial
ITEM Descripcin Unid. Costo Anual
(mes)
1 Energa Elctrica mes S/. 30,000.00 S/. 360,000.00
2 Agua Potable mes S/. 3,500.00 S/. 42,000.00
3 Pago de arbitrios mes S/. 3,000.00 S/. 36,000.00
4 Mantenimiento de mquinas y equipos mes S/. 5,000.00 S/. 60,000.00
5 Mantenimiento de instalaciones mes S/. 3,000.00 S/. 36,000.00
6 Transporte de MP mes S/. 4,500.00 S/. 54,000.00
7 Medicamentos - Botiqun mes S/. 850.00 S/. 10,200.00
8 tiles de Oficina mes S/. 1,053.00 S/. 12,636.00
9 Costos administrativos mes S/. 208.33 S/. 2,500.00
10 Combustible mes S/. 10,080.00 S/. 120,960.00
11 Implementos de Limpieza mes S/. 2,178.00 S/. 26,136.00
Costos indirectos por ao S/. 760,432.00
Costos indirectos por unidad producida S/. 76,043.20

Depreciacin Mquinas y Equipos

DEPRECIACIN DE MQUINAS Y EQUIPOS MENSUAL S/. 87,588.96
DEPRECIACIN DE MQUINAS Y EQUIPOS POR UNIDAD S/. 8,758.90

Depreciacin Inmuebles
DEPRECIACIN DE INMUEBLES MENSUAL S/. 62,500.00
DEPRECIACIN DE INMUEBLES POR UNIDAD S/. 75,000.00

Utiles de oficina
Item Detalle Cantidad Unid. Medida Precio
1 Papel bond 7 millar 24
2 Lapiceros 2 cja 10
3 Folders 5 pqte 15
4 Archivadores 20 und 4
5 Lpices 4 cja 5
6 Cinta adhesiva 30 und 3
7 Otros 1 und 600
Total

Costos administrativos
Item Detalle Cantidad Unid. Medida Costo Anual
 Total S/. 2,500.00
Costos administrativos Mensual S/. 208.33
Costos administrativos Unitario S/. 250.00

Produccin
IMPLEMENTOS DE LIMPIEZA Unidad Precio Cantidad
Papel Higinico Rollo 25 50
Papel Toalla Paquete 9 4
Desinfectante Galn 12 8
Waipe Kg 3 15
Esponjas Caja 2 10
Guantes Galn 7 4
Jabn lquido Galn 15 6
Aromatizador Galn 15 8
Detergente Kg 5 10
Lavavajilla Pote 4 4
Total

Produccin
COMBUSTIBLE Unidad Precio Cantidad
Petroleo Galn 9 480
Gasolina Galn 12 360
Total

Produccin
ENERGA ELCTRICA Costo Mensual %
30000 0.47%
Total
s)

Costo
S/. 168.00
S/. 20.00
S/. 75.00
S/. 80.00
S/. 20.00
S/. 90.00
S/. 600.00
S/. 1,053.00 S/. 105.30
Produccin Administracin Ventas
Total Cantidad Total Cantidad Total
1250 5 125 2 50
36 3 27 2 18
96 2 24 2 24
45 0 0 0 0
20 2 4 2 4
28 0 0 0 0
90 2 30 2 30
120 3 45 2 30
50 0 0 0 0
16 2 8 2 8
1751 263 164 217.8

Produccin Administracin Ventas

Total Cantidad Total Cantidad Total
4320 0 0 0 0
4320 120 1440 0 0
8640 1440 0 1008

Produccin Administracin Ventas

Total % Total % Total
140.00 3.80% 1140.00 0.005 150.00
140.00 1140.00 150.00 143
 Maquinarias,
Herramientas, Equipos de
Depreciaciones equipos y Computo y Mobiliario Oficina Inmueble
mobiliario de multimedia
planta

Mquinas, equipos, inmueble 10% 25% 25% 5%

25%
Depreciacin Anual (por rea Funcio
MAQUINARIA CANT. P.U TOTAL (S./) Produccin
MAQUINA DE SOLDAR 97 15000 1,455,000.00 145,500.00
PLEGADORAS 4 350000 1,400,000.00 140,000.00
ROBOT DE SOLDADURA 1 1500000 1,500,000.00 150,000.00
TALADROS DE MANO 85 700 59,500.00 5,950.00
AMOLADORAS 80 850 68,000.00 6,800.00
COMPRESORES 3 450000 1,350,000.00 135,000.00
TORNOS 6 95000 570,000.00 57,000.00
MESAS DE CORTE POR PLASMA 2 786000 1,572,000.00 157,200.00
MESAS DE TRABAJO 96 250 24,000.00 2,400.00
TALADRO FIJOS 5 7000 35,000.00 3,500.00
TORNILLOS DE BANCO 50 150 7,500.00 750.00
CIZALLAS 4 370000 1,480,000.00 148,000.00
EQUIPOS DE OXICORTE 85 2300 195,500.00 19,550.00
MONTACARGAS 4 30000 120,000.00 12,000.00
VEHCULOS DE TRANSPORTE 4 50000 200,000.00 15,000.00
Total depreciacin maquinaria anual S/. 998,650.00
Total depreciacin maquinaria mensual S/. 83,220.83

EQUIPOS CANT. P.U TOTAL (S./) Produccin

IMPRESORAS 10 1200 12,000.00 763.64
EQUIPOS DE CMPUTO 50 3500 175,000.00 11,136.36
PROYECTOR MULTIMEDIA 2 4800 9,600.00 610.91
VENTILADORES 6 150 900.00 22.91
EXTINTORES 22 200 4,400.00 112.00
Total depreciacin equipos anual 12,645.82
Total depreciacin equipos mensual 1,053.82

MOBILIARIO CANT. P.U TOTAL (S./) Produccin

ESCRITORIOS 2 300 600.00 38.18
ESTANTES 32 300 9,600.00 610.91
MESAS 5 150 750.00 47.73
Total depreciacin mobiliario anual 696.82
Total depreciacin mobiliario mensual 58.07
 1,000.00
Valor del
inmueble

Porcentaje
INMUEBLE (15000 m2) rea (m2) distribucin 15,000,000.00 Produccin

rea de Produccin 95.70% 0.00

Vestuarios 130 1% 130,000.00 S/. 6,500.00
Comedor 96 1% 96,000.00 S/. 4,800.00
Montaje 1363 9% 1,363,000.00 S/. 68,150.00
Maestranza 287 2% 287,000.00 S/. 14,350.00
Acabados e instalaciones 1210 8% 1,210,000.00 S/. 60,500.00
Pintado 445 3% 445,000.00 S/. 22,250.00
Mantenimiento 85 1% 85,000.00 S/. 4,250.00
Armado de accesorios 700 5% 700,000.00 S/. 35,000.00
Armado de Tolvas 1600 11% 1,600,000.00 S/. 80,000.00
Armado de Cisternas 1980 13% 1,980,000.00 S/. 99,000.00
Armado de semirremolques 2427 16% 2,427,000.00 S/. 121,350.00
Arenado 1380 9% 1,380,000.00 S/. 69,000.00
Depsito de residuos 556 4% 556,000.00 S/. 27,800.00
Carpintera 313 2% 313,000.00 S/. 15,650.00
Corte y doblez 1170 8% 1,170,000.00 S/. 58,500.00
Almacn 543 4% 543,000.00 S/. 27,150.00
Oficinas de Produccin 70 0% 70,000.00 S/. 3,500.00
DEPRECIACIN ANUAL DE INMUEBLES PRODUCCIN S/. 717,750.00
Oficinas Administrativas 570 3.80% 570,000.00
DEPRECIACIN ANUAL DE INMUEBLES ADMINISTRACIN S/. 28,500.00
Oficinas de Ventas 75 0.500% 75,000.00
DEPRECIACIN ANUAL DE INMUEBLES VENTAS S/. 3,750.00

Total depreciacion produc. x mes S/. 59,812.50

Total depreciacin Inmobiliaria anual S/. 750,000.00
Total depreciacin Inmobiliaria mensual S/. 62,500.00
Depreciacin inmobiliaria unitaria S/. 75,000.00
 65% 9%
epreciacin Anual (por rea Funcional)
Administracin Ventas

5,000.00
S/. 5,000.00
S/. 416.67

Administracin Ventas
1,963.64 272.73
28,636.36 3,977.27
1,570.91 218.18
58.91 8.18
288.00 40.00
32,517.82 4,516.36
2,709.82 376.36

Administracin Ventas
98.18 13.64
1,570.91 218.18
122.73 17.05
1,791.82 248.86
149.32 20.74
 Administracin Ventas

S/. 717,750.00
S/. 28,500.00
S/. 28,500.00
S/. 3,750.00
S/. 3,750.00

S/. 59,812.50
S/. 750,000.00
S/. 62,500.00
S/. 75,000.00
 Costo de Produccion Unitario (TOLVA)
Detalle Costo
Materia Prima S/. 24,278.04
Mano de Obra Directa S/. 1,091,404.75
COSTOS
DIRECTOS Energa Elctrica S/. 2,857.00
Servicio de Arenado S/. 150.00
Servicio de Pintado S/. 280.00
COSTOS Costos indirectos Fabricacin S/. 16,968.05
INDIRECTOS Depreciacin S/. 75,000.00
TOTAL COSTO DE PRODUCCION UNIT. S/. 1,210,937.84

Gastos Administrativos Unitarios

Detalle Costo
Gastos administrativos unit. S/. 20,361.66

COSTO TOTAL S/. 1,231,299.50

IMPUESTO A LA RENTA -S/. 366,389.85 no
UTILIDAD NETA -S/. 854,909.65 no
PRECIO DE VENTA S/. 10,000.00
 T.C. 3.1

S/. 290,625,081.97

Unitarios

S/. 4,886,798.77
 PLANTILLA DE PERSONAL
Salario
Puesto
ARQUITECTO S/. 1,800.00
ASISTENTE DE GERENCIA S/. 3,000.00
ASISTENTE DE GERENCIA S/. 3,000.00
ASISTENTE DE CONTABILIDAD S/. 1,400.00
ASISTENTE DE CONTABILIDAD S/. 1,400.00
ASISTENTE DE CONTABILIDAD S/. 1,400.00
ASISTENTE DE CONTABILIDAD S/. 1,400.00
ASISTENTE DE COSTOS S/. 1,400.00
JEFE DE CONTABILIDAD S/. 3,000.00
COORDINADOR DE CALIDAD S/. 1,800.00
DIRECTOR GERENTE S/. 4,500.00
ASISTENTE DE INGENIERA S/. 2,000.00
ASISTENTE DE INGENIERA S/. 2,000.00
a ASISTENTE DE INGENIERA S/. 2,000.00
d
m ASISTENTE DE INGENIERA S/. 2,000.00
i ASISTENTE DE INGENIERA S/. 2,000.00
n
i ASISTENTE DE INGENIERA S/. 2,000.00
s ASISTENTE DE INGENIERA S/. 2,000.00
t JEFE DE INGENIERA S/. 4,000.00
r
a ASISTENTE DE ALMACN S/. 1,200.00
c ASISTENTE DE ALMACN S/. 1,200.00
i ASISTENTE DE COMPRAS S/. 1,200.00

n ASISTENTE DE LOGSTICA S/. 1,200.00

ASISTENTE DE LOGSTICA S/. 1,200.00
ASISTENTE DE LOGSTICA S/. 1,200.00
JEFE DE LOGISTICA S/. 3,000.00
SUPERVISOR DE ESTRUCTURAS S/. 2,000.00
ASIST. DE RECURSOS HUMANOS S/. 1,800.00
ASIST. DE RECURSOS HUMANOS S/. 1,800.00
ASISTENTA SOCIAL S/. 1,200.00
SECRETARIA DE GERENCIA. S/. 1,200.00
ASISTENTE DE SST S/. 1,500.00
SUPERVISOR DE SEGURIDAD Y SALUD EN EL TRABAJO S/. 2,000.00
ASISTENTE DE SISTEMAS S/. 2,000.00
ASISTENTE DE SISTEMAS S/. 2,000.00
JEFE DE SISTEMAS S/. 3,500.00
ADMINISTRACIN S/. 71,300.00

v JEFE DE VENTAS S/. 4,500.00

e ASISTENTE DE VENTAS S/. 1,500.00
n
t ASISTENTE DE VENTAS S/. 1,500.00
a SECRETARIA DE VENTAS S/. 1,500.00
s ENCARGADO DE POSVENTA S/. 1,500.00
 VENTAS S/. 10,500.00
i
n SUPERVISOR DE TOLVAS S/. 2,500.00
d
i SUPERVISOR DE CISTERNAS S/. 1,500.00
r SUPERVISOR DE SEMIRREMOLQUES S/. 1,500.00
e SUPERVISOR DE CORTE Y DOBLEZ S/. 2,200.00
c
t Almacenero S/. 2,000.00
o JEFE DE ALMACEN S/. 2,500.00
s SUPERVISOR DE MONTAJE S/. 2,800.00
p ASIST. PLANEAMIENTO Y CONTROL S/. 1,500.00
r ASIST. PLANEAMIENTO Y CONTROL S/. 1,500.00
o S/. 1,500.00
ASIST. PLANEAMIENTO Y CONTROL
d
u COORDINADOR DE PROCESOS DE SOLDADURA S/. 1,500.00
c JEFE DE PRODUCCIN S/. 3,600.00
c
i ENCARGADO DE MANTENIMIENTO S/. 1,500.00
SUPERVISOR DE ACCESORIOS S/. 1,500.00
n INDIRECTOS DE PRODUCCIN S/. 27,600.00

Aprendiz Armador S/. 900.00

Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Armador S/. 1,100.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Almacenero S/. 1,000.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Armador S/. 1,100.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Soldador S/. 900.00
Aprendiz Soldador S/. 900.00
Aprendiz Soldador S/. 900.00
Aprendiz Soldador S/. 900.00
Armador S/. 1,100.00
Armador S/. 1,100.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Aprendiz de Corte y Doblez S/. 900.00
Oficial de Corte y Doblez S/. 950.00
Oficial de Corte y Doblez S/. 950.00
Oficial de Corte y Doblez S/. 950.00
Oficial de Corte y Doblez S/. 950.00
Oficial de Corte y Doblez S/. 950.00
Oficial de Corte y Doblez S/. 950.00
Oficial de Plasma S/. 950.00
Oficial de Plasma S/. 950.00
Aprendiz de Montaje S/. 900.00
Aprendiz de Montaje S/. 900.00
Aprendiz de Montaje S/. 900.00
Aprendiz de Montaje S/. 900.00
Aprendiz Electro Neumtico S/. 900.00
Aprendiz Electro Neumtico S/. 900.00
Aprendiz Electro Neumtico S/. 900.00
Aprendiz Electro Neumtico S/. 900.00
Aprendiz Hidrulico Neumtico S/. 900.00
Oficial de Acabados S/. 950.00
Oficial de Montaje S/. 950.00
Oficial Electro Neumtico S/. 950.00
Oficial Electro Neumtico S/. 950.00
Oficial Electro Neumtico S/. 950.00
Oficial Electro Neumtico S/. 950.00
Oficial Hidralico-Neumtico S/. 950.00
Operador de Montacarga S/. 1,000.00
Operador de Montacarga S/. 1,000.00
Aprendiz Tornero S/. 900.00
Oficial Tornero S/. 950.00
Oficial Tornero S/. 950.00
Operador de Taladro S/. 1,000.00
Practicante de Senati S/. 900.00
Oficial de Mantenimiento S/. 950.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Aprendiz Armador S/. 900.00
Armador S/. 1,100.00
Armador S/. 1,100.00
Oficial Soldador S/. 950.00
Oficial Soldador S/. 950.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
Operario Armador S/. 1,000.00
DIRECTOS DE PRODUCCIN S/. 104,600.00

UNIDADES PRODUCIDAS MENSUAL 1

COSTO TOTAL MO SALARIO
ADMINISTRACIN S/. 79,520.00
VENTAS S/. 11,670.00
INDIRECTOS DE PRODUCCIN S/. 30,910.00
DIRECTOS DE PRODUCCIN S/. 131,360.00
Asignacin Familiar Pasajes Costos Fijos
VACACIONES
S/. 85.00 S/. 200.00 S/. 157.08
S/. 200.00 S/. 250.00
S/. 200.00 S/. 250.00
S/. 200.00 S/. 116.67
S/. 85.00 S/. 200.00 S/. 123.75
S/. 200.00 S/. 116.67
S/. 85.00 S/. 200.00 S/. 123.75
S/. 200.00 S/. 116.67
S/. 200.00 S/. 250.00
S/. 200.00 S/. 150.00
S/. 200.00 S/. 375.00
S/. 200.00 S/. 166.67
S/. 200.00 S/. 166.67
S/. 85.00 S/. 200.00 S/. 173.75
S/. 200.00 S/. 166.67
S/. 200.00 S/. 166.67
S/. 85.00 S/. 200.00 S/. 173.75
S/. 200.00 S/. 166.67
S/. 200.00 S/. 333.33
S/. 85.00 S/. 200.00 S/. 107.08
S/. 85.00 S/. 200.00 S/. 107.08
S/. 200.00 S/. 100.00
S/. 200.00 S/. 100.00
S/. 200.00 S/. 100.00
S/. 85.00 S/. 200.00 S/. 107.08
S/. 200.00 S/. 250.00
S/. 200.00 S/. 166.67
S/. 85.00 S/. 200.00 S/. 157.08
S/. 200.00 S/. 150.00
S/. 85.00 S/. 200.00 S/. 107.08
S/. 85.00 S/. 200.00 S/. 107.08
S/. 85.00 S/. 200.00 S/. 132.08
S/. 200.00 S/. 166.67
S/. 200.00 S/. 166.67
S/. 200.00 S/. 166.67
S/. 200.00 S/. 291.67
S/. 1,020.00 S/. 7,200.00 S/. 79,520.00 S/. 6,026.67
Total
S/. 85.00 S/. 200.00 S/. 382.08
S/. 200.00 S/. 125.00
S/. 200.00 S/. 125.00
S/. 200.00 S/. 125.00
S/. 85.00 S/. 200.00 S/. 132.08
S/. 170.00 S/. 1,000.00 S/. 11,670.00 S/. 889.17
Total
S/. 85.00 S/. 200.00 S/. 215.42
S/. 200.00 S/. 125.00
S/. 200.00 S/. 125.00
S/. 200.00 S/. 183.33
S/. 85.00 S/. 200.00 S/. 173.75
S/. 200.00 S/. 208.33
S/. 200.00 S/. 233.33
S/. 200.00 S/. 125.00
S/. 85.00 S/. 200.00 S/. 132.08
S/. 200.00 S/. 125.00
S/. 85.00 S/. 200.00 S/. 132.08
S/. 85.00 S/. 200.00 S/. 307.08
S/. 85.00 S/. 200.00 S/. 132.08
S/. 200.00 S/. 125.00
S/. 510.00 S/. 2,800.00 S/. 30,910.00 S/. 2,342.50
Total
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 200.00 S/. 91.67
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 79.17
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 90.42
S/. 200.00 S/. 83.33
S/. 85.00 S/. 200.00 S/. 90.42
S/. 200.00 S/. 83.33
S/. 200.00 S/. 83.33
S/. 200.00 S/. 83.33
S/. 85.00 S/. 200.00 S/. 90.42
S/. 200.00 S/. 83.33
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 98.75
S/. 200.00 S/. 79.17
S/. 200.00 S/. 79.17
 S/. 200.00 S/. 79.17
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 79.17
S/. 200.00 S/. 83.33
S/. 200.00 S/. 83.33
S/. 200.00 S/. 83.33
S/. 85.00 S/. 200.00 S/. 90.42
S/. 85.00 S/. 200.00 S/. 90.42
S/. 85.00 S/. 200.00 S/. 90.42
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 98.75
S/. 85.00 S/. 200.00 S/. 98.75
S/. 200.00 S/. 79.17
S/. 200.00 S/. 79.17
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 90.42
S/. 200.00 S/. 83.33
S/. 200.00 S/. 83.33
S/. 200.00 S/. 83.33
S/. 200.00 S/. 83.33
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
 S/. 200.00 S/. 79.17
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 90.42
S/. 85.00 S/. 200.00 S/. 90.42
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 86.25
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 83.33
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 82.08
S/. 200.00 S/. 75.00
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 82.08
S/. 85.00 S/. 200.00 S/. 98.75
S/. 200.00 S/. 91.67
S/. 200.00 S/. 79.17
S/. 85.00 S/. 200.00 S/. 86.25
S/. 200.00 S/. 83.33
S/. 85.00 S/. 200.00 S/. 90.42
S/. 85.00 S/. 200.00 S/. 90.42
S/. 200.00 S/. 83.33
S/. 85.00 S/. 200.00 S/. 90.42
S/. 4,760.00 S/. 22,000.00 S/. 131,360.00 S/. 39,136.17
Total

BENEFICIOS Total Costo MO X UND N Personas

S/. 42,179.26 S/. 121,699.26 S/. 146,039.12 36
S/. 6,488.26 S/. 18,158.26 S/. 21,789.91 5
S/. 17,071.25 S/. 47,981.25 S/. 57,577.50 14
S/. 131,917.46 S/. 263,277.46 S/. 315,932.95 110
S/. 451,116.23 S/. 541,339.47 165
Total anual S/. 5,413,394.75
Total Planilla Anual S/. 5,413,394.75

TOTAL MO INDIRECTA FAB. S/. 225,406.52

TOTAL MO DIRECTA FAB. S/. 315,932.95
 0.75% 13.00%
Por rea funcional

ESSALUD CTS SENATI ONP GRATIFIC.

S/. 162.00 S/. 175.00 S/. 14.14 S/. 300.00
S/. 270.00 S/. 291.67 S/. 22.50 S/. 500.00
S/. 270.00 S/. 291.67 S/. 22.50 S/. 500.00
S/. 126.00 S/. 136.11 S/. 10.50 S/. 233.33
S/. 126.00 S/. 136.11 S/. 11.14 S/. 233.33
S/. 126.00 S/. 136.11 S/. 10.50 S/. 233.33
S/. 126.00 S/. 136.11 S/. 11.14 S/. 233.33
S/. 126.00 S/. 136.11 S/. 10.50 S/. 233.33
S/. 270.00 S/. 291.67 S/. 22.50 S/. 500.00
S/. 162.00 S/. 175.00 S/. 13.50 S/. 300.00
S/. 405.00 S/. 437.50 S/. 33.75 S/. 750.00
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.64 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.64 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 360.00 S/. 388.89 S/. 30.00 S/. 666.67
S/. 108.00 S/. 116.67 S/. 9.64 S/. 200.00
S/. 108.00 S/. 116.67 S/. 9.64 S/. 200.00
S/. 108.00 S/. 116.67 S/. 9.00 S/. 200.00
S/. 108.00 S/. 116.67 S/. 9.00 S/. 200.00
S/. 108.00 S/. 116.67 S/. 9.00 S/. 200.00
S/. 108.00 S/. 116.67 S/. 9.64 S/. 200.00
S/. 270.00 S/. 291.67 S/. 22.50 S/. 500.00
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 162.00 S/. 175.00 S/. 14.14 S/. 300.00
S/. 162.00 S/. 175.00 S/. 13.50 S/. 300.00
S/. 108.00 S/. 116.67 S/. 9.64 S/. 200.00
S/. 108.00 S/. 116.67 S/. 9.64 S/. 200.00
S/. 135.00 S/. 145.83 S/. 11.89 S/. 250.00
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 180.00 S/. 194.44 S/. 15.00 S/. 333.33
S/. 315.00 S/. 340.28 S/. 26.25 S/. 583.33
S/. 6,417.00 S/. 6,931.94 S/. 542.40 S/. 9,401.60 S/. 11,883.33
S/. 42,179.26
S/. 405.00 S/. 437.50 S/. 34.39 S/. 750.00
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.89 S/. 250.00
 S/. 945.00 S/. 1,020.83 S/. 80.03 S/. 1,387.10 S/. 1,750.00
S/. 6,488.26
S/. 225.00 S/. 243.06 S/. 19.39 S/. 416.67
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 198.00 S/. 213.89 S/. 16.50 S/. 366.67
S/. 180.00 S/. 194.44 S/. 15.64 S/. 333.33
S/. 225.00 S/. 243.06 S/. 18.75 S/. 416.67
S/. 252.00 S/. 272.22 S/. 21.00 S/. 466.67
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.89 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.89 S/. 250.00
S/. 324.00 S/. 350.00 S/. 27.64 S/. 600.00
S/. 135.00 S/. 145.83 S/. 11.89 S/. 250.00
S/. 135.00 S/. 145.83 S/. 11.25 S/. 250.00
S/. 2,484.00 S/. 2,683.33 S/. 210.83 S/. 3,654.30 S/. 4,600.00
S/. 17,071.25
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
99 S/. 106.94 S/. 8.25 S/. 183.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
99 S/. 106.94 S/. 8.89 S/. 183.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
99 S/. 106.94 S/. 8.89 S/. 183.33
99 S/. 106.94 S/. 8.89 S/. 183.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
81 S/. 87.50 S/. 7.39 S/. 150.00
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
 85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
81 S/. 87.50 S/. 7.39 S/. 150.00
85.5 S/. 92.36 S/. 7.76 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
90 S/. 97.22 S/. 7.50 S/. 166.67
81 S/. 87.50 S/. 6.75 S/. 150.00
85.5 S/. 92.36 S/. 7.76 S/. 158.33
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 6.75 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
81 S/. 87.50 S/. 7.39 S/. 150.00
99 S/. 106.94 S/. 8.89 S/. 183.33
99 S/. 106.94 S/. 8.25 S/. 183.33
85.5 S/. 92.36 S/. 7.13 S/. 158.33
85.5 S/. 92.36 S/. 7.76 S/. 158.33
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
90 S/. 97.22 S/. 7.50 S/. 166.67
90 S/. 97.22 S/. 8.14 S/. 166.67
S/. 16,272.00 S/. 17,577.78 S/. 1,401.90 S/. 14,216.80 S/. 30,133.33
S/. 131,917.46

65%
9%
25%
SCTR

S/. 25.45 1.35%

S/. 40.50
S/. 40.50
S/. 18.90
S/. 20.05
S/. 18.90
S/. 20.05
S/. 18.90
S/. 40.50
S/. 24.30
S/. 60.75
S/. 27.00
S/. 27.00
S/. 28.15
S/. 27.00
S/. 27.00
S/. 28.15
S/. 27.00
S/. 54.00
S/. 17.35
S/. 17.35
S/. 16.20
S/. 16.20
S/. 16.20
S/. 17.35
S/. 40.50
S/. 27.00
S/. 25.45
S/. 24.30
S/. 17.35
S/. 17.35
S/. 21.40
S/. 27.00
S/. 27.00
S/. 27.00
S/. 47.25
S/. 976.32

S/. 178.82 3.9%

S/. 58.50
S/. 58.50
S/. 58.50
S/. 61.82
 S/. 416.13

S/. 100.82
S/. 58.50
S/. 58.50
S/. 85.80
S/. 81.32
S/. 97.50
S/. 109.20
S/. 58.50
S/. 61.82
S/. 58.50
S/. 61.82
S/. 143.72
S/. 61.82
S/. 58.50
S/. 1,096.29

S/. 73.88 7.5%

S/. 67.50
S/. 67.50
S/. 67.50
S/. 73.88
S/. 73.88
S/. 67.50
S/. 67.50
S/. 82.50
S/. 77.63
S/. 71.25
S/. 71.25
S/. 77.63
S/. 77.63
S/. 81.38
S/. 75.00
S/. 81.38
S/. 75.00
S/. 75.00
S/. 75.00
S/. 81.38
S/. 75.00
S/. 73.88
S/. 73.88
S/. 73.88
S/. 73.88
S/. 67.50
S/. 88.88
S/. 71.25
S/. 71.25
S/. 71.25
S/. 71.25
S/. 77.63
S/. 71.25
S/. 75.00
S/. 75.00
S/. 75.00
S/. 81.38
S/. 81.38
S/. 81.38
S/. 67.50
S/. 67.50
S/. 67.50
S/. 67.50
S/. 73.88
S/. 73.88
S/. 67.50
S/. 73.88
S/. 73.88
S/. 73.88
S/. 88.88
S/. 88.88
S/. 71.25
S/. 71.25
S/. 71.25
S/. 81.38
S/. 75.00
S/. 75.00
S/. 75.00
S/. 75.00
S/. 73.88
S/. 71.25
S/. 77.63
S/. 77.63
S/. 77.63
S/. 77.63
S/. 77.63
S/. 71.25
S/. 77.63
S/. 67.50
S/. 73.88
S/. 73.88
S/. 73.88
S/. 67.50
S/. 73.88
S/. 67.50
S/. 67.50
S/. 67.50
 S/. 71.25
S/. 71.25
S/. 77.63
S/. 71.25
S/. 77.63
S/. 77.63
S/. 77.63
S/. 81.38
S/. 81.38
S/. 73.88
S/. 77.63
S/. 77.63
S/. 75.00
S/. 67.50
S/. 77.63
S/. 67.50
S/. 67.50
S/. 67.50
S/. 73.88
S/. 67.50
S/. 73.88
S/. 73.88
S/. 73.88
S/. 88.88
S/. 82.50
S/. 71.25
S/. 77.63
S/. 75.00
S/. 81.38
S/. 81.38
S/. 75.00
S/. 81.38
S/. 13,179.48
 PRODUCTO

Plataforma

Tolva

Sistema de Molido

Separador de esocrias

PROCESO PRODUCTIVO

PLATAFORMA CORTE Y DOBLEZ

MAESTRANZA
FABRICACIN
FABRICACIN
FABRICACIN
FABRICACIN
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
PLATAFORMA ACABADOS

TOLVA CORTE Y DOBLEZ

MAESTRANZA
FABRICACIN
 FABRICACIN
FABRICACIN
FABRICACIN
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
TOLVA ACABADOS

SISTEMA DE MOLIDO CORTE Y DOBLEZ

MAESTRANZA
FABRICACIN
FABRICACIN
FABRICACIN
FABRICACIN
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
SEMIRREMOLQUE CISTERNA ACABADOS

SEPARADOR DE ESCORIAS CORTE Y DOBLEZ

MAESTRANZA
FABRICACIN
FABRICACIN
FABRICACIN
FABRICACIN
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
ACABADOS
 ACABADOS
ACABADOS
ACABADOS
SEPARADOR DE ESCORIAS ACABADOS
 Costo M.O.- mes S/. 2,393.43
MONTAJE
N Productos/mes PARTICIPACIN CONCEPTO
MECANICO
N PERSONAS 4
0 10.00% COSTO M.O. S/. 2,393.43
IMPORTE POR PROCESO S/. 9,573.73
N PERSONAS 2
0 40.00% COSTO M.O. S/. 2,393.43
IMPORTE POR PROCESO S/. 4,786.86
N PERSONAS 2
0 40.00% COSTO M.O. S/. 2,393.43
IMPORTE POR PROCESO S/. 4,786.86
N PERSONAS 1
0 10.00% COSTO M.O. S/. 2,393.43
IMPORTE POR PROCESO S/. 2,393.43
100.00% 21,540.88
S/. 263,277.46

COSTO UNITARIO MATERIAL DIRECTO

MAT PRIMA CANTIDAD A USAR PRECIO UNITARIO IMPORTE

Planchas acero al carbono AR 4433 3.075 13631.475

Material habilitado 63 5.2 327.6
Perfiles metlicos lisos 102.82 2.12 217.9784
Tubos 35.27 2.7 95.229
Material de soldadura 91.5 13.7 1253.55
Equipo, herramient y acces 12 9.1 109.2
Sistema de aire ( frenos) 7 6.74 47.18
Ejes y ruedas 10 11.8 118
Sistema hidrulico 8 14.8 118.4
Sist. De acoplam y sujecin 1 5808 5808
Sistema elctrico 41 2.07 84.87
Material de acabado 8 111.8 894.4
Lubricantes y combustibles 23 29.92 688.16
Elementos de sujecin 595 0.9 535.5
Conectores y captadores 15 13.5 202.5
Material de ferreteria 20 7.3 146

Planchas acero al carbono 3827.7 1.86 7119.522

Material habilitado 3 9 27
Perfiles metlicos lisos 600.88 2.39 1436.1032
Tubos 14.28 8.06 115.0968
Material de soldadura 105 17.31 1817.55
Equipo, herramient y acces 11 18.7 205.7
Sistema de suspencin 6 2122.07 12732.42
Sistema de aire ( frenos) 45 23.2 1044
Ejes y ruedas 9 817.6 7358.4
Aros, llantas y cmaras 14 1252.4 17533.6
Tanques 2 101.6 203.2
Sist. De acoplam y sujecin 13 124.6 1619.8
Sistema elctrico 307 2.3 706.1
Material de acabado 18 61.2 1101.6
Elementos de sujecin 583 0.14 81.62
Conectores y captadores 7 4.01 28.07
Material de ferreteria 28 1.46 40.88

Planchas acero al carbono 6448.08 1.6 10316.928

Material habilitado 11 10.08 110.88
Perfiles metlicos lisos 240.04 2.15 516.086
Tubos 43.67 5.05 220.5335
Material de soldadura 135.25 19.2 2596.8
Equipo, herramient y acces 49 8.7 426.3
Sistema de suspencin 59 218.13 12869.67
Sistema de aire ( frenos) 82 45.15 3702.3
Sistema de Varillas 9 745.6 6710.4
Sistema de Bolas 13 170.2 2212.6
Tanques 71 167.5 11892.5
Sist. De acoplam y sujecin 4 37.8 151.2
Sistema elctrico 292 2.3 671.6
Material de acabado 62 50.1 3106.2
Elementos de sujecin 1307 0.12 156.84
Conectores y captadores 68 5 340
Material de ferreteria 37 14 518

Planchas acero al carbono AR 5200 3.075 15990

Material habilitado 63 5.2 327.6
Perfiles metlicos lisos 250 2.12 530
Tubos 45 2.7 121.5
Material de soldadura 126 13.7 1726.2
Equipo, herramient y acces 16 9.1 145.6
Sistema de aire ( frenos) 7 6.74 47.18
Ejes y ruedas 10 11.8 118
Sistema hidrulico 8 14.8 118.4
Sist. De acoplam y sujecin 3 5808 17424
Sistema elctrico 41 2.07 84.87
Material de acabado 23 111.8 2571.4
Lubricantes y combustibles 23 29.92 688.16
Elementos de sujecin 595 0.9 535.5
Conectores y captadores 15 13.5 202.5
Material de ferreteria 20 7.3 146
MONTAJE
ELECTRICO
2
S/. 2,393.43
S/. 4,786.86
2
S/. 2,393.43
S/. 4,786.86
2
S/. 2,393.43
S/. 4,786.86
1
S/. 2,393.43
S/. 2,393.43
16,754.02
263,277.46

COSTO UNITARIO MO DIRECTA COSTO Costos Variables Unitarios

COSTO UNIT ACUM COSTO UNIT. ACUM PRIMO Energa Elctrica Diesel

13631.48
13959.08
14177.05
14272.28
15525.83
15635.03
15682.21
15800.21
15918.61
21726.61
21811.48
22705.88
23394.04
23929.54
24132.04
24278.04 1091404.75 1115682.79 2857.00 432

7119.52
7146.52
8582.63
 8697.72
10515.27
10720.97
23453.39
24497.39
31855.79
49389.39
49592.59
51212.39
51918.49
53020.09
53101.71
53129.78
53170.66 215408.83 268579.49 2857.00 432

10316.93
10427.81
10943.89
11164.43
13761.23
14187.53
27057.20
30759.50
37469.90
39682.50
51575.00
51726.20
52397.80
55504.00
55660.84
56000.84
56518.84 236949.72 293468.55 2857.00 432

15990.00
16317.60
16847.60
16969.10
18695.30
18840.90
18888.08
19006.08
19124.48
36548.48
36633.35
39204.75
39892.91
40428.41
40630.91
40776.91 258490.60 299267.51 2857.00 432
 Costos de Costos de Distribucin Total Costo
Costos de Transformacin Produccin Fza de Ventas Comisiones Variable unitario

1094693.75 1118971.79 4539.56 10.00 1123521.35

218697.83 271868.49 4539.56 8.50 276416.56

240238.72 296757.55 4539.56 135.00 301432.12

261779.60 302556.51 4539.56 19.00 307115.07
0.10% Comisin por unidad vendida
 MAQUINA PARTES

PROCESADORA Plataforma
DE Tolva
HOJA Sistema de Molido
DE CAA Separador de escoria

COSTOS FIJOS TOTALES S/. 290,556.73

PUNTO DE EQUILIBRIO Costos fijos

Margen de contrib Ponderado
 % de Participacin Conceptos
Plataforma
1.66% Precio de Venta S/. 10,000.00
5.64% Costos Variables S/. 1,123,521.35
89.55% Mrgen Contribucin -S/. 1,113,521.35
3.15% % de participacin 1.66%
Mrgen de Contribucin Ponderado S/. -18,466.36

S/. 290,556.73
S/. -191,694.70
-1.52
 PARTES
Tolva Sistema de Molido Separador de escoria
S/. 8,500.00 S/. 135,000.00 S/. 19,000.00
S/. 276,416.56 S/. 301,432.12 S/. 307,115.07
-S/. 267,916.56 -S/. 166,432.12 -S/. 288,115.07
5.64% 89.55% 3.15%
S/. -15,106.41 S/. -149,043.69 S/. -9,078.25
 TOTAL

S/. 172,500.00
S/. 2,008,485.10
-S/. 1,835,985.10

S/. -191,694.70
 DETERMINAR EL MARGEN DE SEGURIDAD

ESCENARIOS

UNIDADES 5 7 -1.52
VENTAS 366,417.91 488,557.21 -185,129.77
COSTOS VARIABLES 941,502.02 1,255,336.02 -475,686.50
MARGEN DE CONTRIBUCIN - 575,084.11 - 766,778.81 290,556.73
COSTOS FIJOS 290,556.73 290,556.73 290,556.73
UTILIDAD O PRDIDA - 865,640.83 - 1,057,335.54 -

ESCENARIOS
PARA 3 UNIDADES
PARTES UNIDADES % PARTICIPACIN UN. PARTICIPACIN
Plataforma 3 1.66% 0.050
Tolva 3 5.64% 0.169
Sistema de Molido 3 89.55% 2.687
Separador de escorias 3 3.15% 0.095
100% 3.00

PARA 4 UNIDADES
PARTES UNIDADES % PARTICIPACIN UN. PARTICIPACIN
Plataforma 4 1.66% 0.066
Tolva 4 5.64% 0.226
Sistema de Molido 4 89.55% 3.582
Separador de escorias 4 3.15% 0.126
100% 4.00

PARA -1.52 UNIDADES

PARTES UNIDADES % PARTICIPACIN UN. PARTICIPACIN
Plataforma -1.52 1.66% -0.025
Tolva -1.52 5.64% -0.085
Sistema de Molido -1.52 89.55% -1.357
Separador de escorias -1.52 3.15% -0.048
100% -1.52

PARA 20.00 UNIDADES

PARTES UNIDADES % PARTICIPACIN UN. PARTICIPACIN
Plataforma 20.00 1.66% 0.332
Tolva 20.00 5.64% 1.128
Sistema de Molido 20.00 89.55% 17.910
Separador de escorias 20.00 3.15% 0.630
100% 20.00
PARA 42.00 UNIDADES
PRODUCTO UNIDADES % PARTICIPACIN UN. PARTICIPACIN
Plataforma 42.00 1.66% 0.697
Tolva 42.00 5.64% 2.368
Sistema de Molido 42.00 89.55% 37.612
Separador de escorias 42.00 3.15% 1.323
100% 42.00
 Margen de Seguridad 1.5
20 42.00
2,442,786.07 5,129,850.75
6,276,680.12 13,181,028.25
- 3,833,894.05 - 8,051,177.51
290,556.73 290,556.73
- 4,124,450.78 - 8,341,734.23

PV UNITARIO VENTAS C. UNITARIO COSTO

10,000.00 497.51 1,123,521.35 55,896.58
8,500.00 1,437.81 276,416.56 46,757.03
135,000.00 362,686.57 301,432.12 809,817.63
19,000.00 1,796.02 307,115.07 29,030.78
172,500.00 366,417.91 941,502.02

PV UNITARIO VENTAS C. UNITARIO COSTO

10,000.00 663.35 1,123,521.35 74,528.78
8,500.00 1,917.08 276,416.56 62,342.71
135,000.00 483,582.09 301,432.12 1,079,756.83
19,000.00 2,394.69 307,115.07 38,707.70
172,500.00 488,557.21 1,255,336.02

PV UNITARIO VENTAS C. UNITARIO COSTO

10,000.00 - 251.36 1,123,521.35 - 28,241.31
8,500.00 - 726.44 276,416.56 - 23,623.62
135,000.00 - 183,244.54 301,432.12 - 409,153.99
19,000.00 - 907.42 307,115.07 - 14,667.57
172,500.00 -185,129.77 -475,686.50

PV UNITARIO VENTAS C. UNITARIO COSTO

10,000.00 3,316.75 1,123,521.35 372,643.90
8,500.00 9,585.41 276,416.56 311,713.53
135,000.00 2,417,910.45 301,432.12 5,398,784.17
19,000.00 11,973.47 307,115.07 193,538.52
172,500.00 2,442,786.07 6,276,680.12
PV UNITARIO VENTAS C. UNITARIO COSTO
10,000.00 6,965.17 1,123,521.35 782,552.19
8,500.00 20,129.35 276,416.56 654,598.41
135,000.00 5,077,611.94 301,432.12 11,337,446.76
19,000.00 25,144.28 307,115.07 406,430.89
172,500.00 5,129,850.75 13,181,028.25
3536.964
Determinar la demanda anual y demanda mensual promedio de produccin
Datos
Semanas al ao 52 das laborables 6
demanda mes 42.00 meses del ao 12

PRODUCTO % PARTICIPACIN
Plataforma 1.66%
Tolva 5.64%
Sistema de Molido 89.55%
Separador de escorias 3.15%

RSI solicitado por los propietarios

Costos RSI sobre el importe de materia prima invertido
Otros gastos relacionados con almacen
Importe total Gastos relacionados con almacen
Demanda anual
Costo unitario por manejo

Determinar el costo medio de colocar un pedido de compra de materia prima

Importe de gastos incurridos por el rea de compras 23398.4
Nmero de pedidos estimados al ao 504
Costo medio de colocar cada pedido u orden (S) 46.43

Determinar el lote econmico de la orden

Demanda total (D) : Demanda anual + R 516.348
Costo medio de colocar cada pedido u orden (S) 46.43
Costo unitario por manejo 31,474.00
Q* 0.8727163749

Determinar el punto de reorden o pedido (R )

Demanda diaria promedio 1.680
Demanda diaria mxima 105% 1.764
Diferencia 0.084
Tiempo de entrega en das (L) 7
Inventario de seguridad (Dmax-deprom)*L 0.588
Punto de Pedido R (d.L+ IS) 12.348
 das al ao 312 descanso oblig 12 das efectivos 300
demanda anual 504.00 demanda prom diaria 1.6800

Costo MP Importe MP
8.56 S/. 1,123,521.35 S/. 9,620,696.59
29.11 S/. 276,416.56 S/. 8,047,632.91
462.40 S/. 301,432.12 S/. 139,382,570.47
16.27 S/. 307,115.07 S/. 4,996,661.38
516.35 S/. 162,047,561.35

10%
rtido S/. 16,204,756.13
S/. 46,778.34
n S/. 16,251,534.47
516.348
31,474.00

Cunto Pedir

Cunto Pedir
Ventas anuales al contado y a crdito en unidades y en Soles para la recuperacin de la inversin
Unidades vendidas
PRODUCTO P.VENTA en el
Ao Mes
Plataforma S/. 10,000.00 1 0
Tolva S/. 8,500.00 4 0
Sistema de Molido S/. 135,000.00 4 0
Separador de escorias S/. 19,000.00 1 0
TOTAL 10 1
Tiempo de pago 15 das Porcentaje de mes
eracin de la inversin
Importes en dinero Ventas a crdito al mes en
Ao Mes Unidades Dinero
S/. 10,000.00 S/. 833.33 0 S/. 166.67
S/. 34,000.00 S/. 2,833.33 0 S/. 566.67
S/. 540,000.00 S/. 45,000.00 0 S/. 9,000.00
S/. 19,000.00 S/. 1,583.33 0 S/. 316.67
S/. 603,000.00 S/. 50,250.00 0 S/. 10,050.00
Porcentaje de mes 20%
 ESTADO DE RESULTADOS

VENTAS S/. 603,000.00

(-) COSTO DE VENTAS S/. 3,696,032.48
UTILIDAD BRUTA S/. -3,093,032.48
(-) GASTOS DE OPERACIN S/. 2,539,508.22
(-) GASTOS DE VENTA S/. 96,108.84
(-) GASTOS DE ADMINISTRACION S/. 2,443,399.38
UTILIDAD OPERATIVA S/. -5,632,540.71
GASTOS FINANCIEROS S/. -
UTILIDAD ANTES DE IMPUESTO S/. -5,632,540.71
PTU (10%) S/. -563,254.07
IMPUESTO A LA RENTA (28%) S/. -1,577,111.40
RESULTADO NETO DEL EJERCICIO S/. -3,492,175.24
 FORMACION DEL PRECIO DE VENTA DE: (PROCESADORA DE H

PRECIO DE VENTA EN NUEVOS SOLES

COSTO TOTAL

COSTO DE PRODUCCION S/. 1,200,484.89

COSTO PRIMO S/. 1,115,682.79

MANO DE OBRA DIRECTA

GASTOS INDIRECTOS
MATERIAL DIRECTO

COSTO DE TRANSFORMACIN
1,176,206.84
S/. 24,278.04 S/. 1,091,404.75 S/. 84,802.10
E: (PROCESADORA DE HOJA DE CAA + PUESTA EN MARCHA)

NTA EN NUEVOS SOLES S/. 10,000.00

AL
COSTO
COSTO COSTO
ADMINISTRATIV IMPUESTO UTILIDAD
DISTRIBUCION FINANCIERO
O

IMPUESTO A LA RENTA 30%

GASTOS ADMINISTRATIVOS

GASTOS FINANCIEROS
GASTOS DE VENTA

UTILIDAD NETA
S/. 1,123,521.35 S/. 20,361.66 S/. 0.00 -S/. 366,389.85 -S/. 854,909.65