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COSTEO TEÓRICO OLLAS Y SARTENES ALUMINIO

PRECIO FOB PRECIO


CODIGO DESCRIPCION CANTIDAD
CHINA MOTTA - ECE
OS-16762 SET DE OLLAS DE 7 PIEZAS 3,219 $ 20.09 $ 22.32
OS-3308-R 26 cm SARTEN ALUMINIO 16,064 $ 5.24 $ 5.82
OS-3309-R 28 cm SARTEN ALUMINIO 14,528 $ 5.99 $ 6.66
OS-3310-R 30 cm SARTEN ALUMINIO 12,128 $ 6.95 $ 7.72
OS-3306-G 20 cm SARTEN ALUMINIO 27,269 $ 3.63 $ 4.03
OS-3308-G 26 cmSARTEN ALUMINIO V 16,064 $ 5.24 $ 5.82
OS-3309-G 28 cm SARTEN ALUMINIO 14,528 $ 5.99 $ 6.66
OS-3307-N 24 cm SARTEN ALUMINIO 19,439 $ 4.51 $ 5.01
OS-3308-N SARTEN ALUMINIO NARANJA 16,064 $ 5.24 $ 5.82
OS-3309-N 28 cm SARTEN ALUMINIO 14,528 $ 5.99 $ 6.66
OS-3311-R 20 cm SARTEN ALUMINIO 20,814 $ 6.97 $ 7.74
OS-3312-R 24 cm SARTEN ALUMINIO 15,339 $ 8.94 $ 9.93
OS-3313-R 26 cm SARTEN ALUMINIO 13,184 $ 9.91 $ 11.01
OS-3314-R 28 cm SARTEN ALUMINIO 11,227 $ 10.79 $ 11.99
OS-3311-GR 20 cm SARTEN ALUMINIO 20,814 $ 6.97 $ 7.74
OS-3313-GR 26 cm SARTEN ALUMINIO 13,184 $ 9.91 $ 11.01
OS-3314-GR 28 cm SARTEN ALUMINIO 11,227 $ 10.79 $ 11.99
OS-3311-B 20 cm die SARTEN ALUMI 20,814 $ 6.97 $ 7.74
OS-3312-B 24 cm SARTEN ALUMINIO 15,339 $ 8.94 $ 9.93
OS-3313-B 26 cm SARTEN ALUMINIO 13,184 $ 9.91 $ 11.01
OS-3314-B 28 cm SARTEN ALUMINIO 11,227 $ 10.79 $ 11.99
OS-15124-S 24 cm SARTEN ALUMINIO 8,654 $ 9.87 $ 10.97
OS-15128-S 28 cm SARTEN ALUMINIO 6,566 $ 11.76 $ 13.07
$2,000.00 0.50% 9.33%
OTROS
TOTAL FLETE SEGURO FLETE + SEG COSTO CIF % DAI
GASTOS
$ 71,852.36 $ 2,000.00 $ 369.26 - $ 2,369.26 $ 74,221.62 9.33%
$ 93,527.81 $ 2,000.00 $ 477.64 - $ 2,477.64 $ 96,005.44 9.33%
$ 96,690.88 $ 2,000.00 $ 493.45 - $ 2,493.45 $ 99,184.33 9.33%
$ 93,653.52 $ 2,000.00 $ 478.27 - $ 2,478.27 $ 96,131.79 9.33%
$ 109,985.08 $ 2,000.00 $ 559.93 - $ 2,559.93 $ 112,545.00 9.33%
$ 93,527.81 $ 2,000.00 $ 477.64 - $ 2,477.64 $ 96,005.44 9.33%
$ 96,690.88 $ 2,000.00 $ 493.45 - $ 2,493.45 $ 99,184.33 9.33%
$ 97,412.53 $ 2,000.00 $ 497.06 - $ 2,497.06 $ 99,909.59 9.33%
$ 93,527.81 $ 2,000.00 $ 477.64 - $ 2,477.64 $ 96,005.44 9.33%
$ 96,690.88 $ 2,000.00 $ 493.45 - $ 2,493.45 $ 99,184.33 9.33%
$ 161,192.23 $ 2,000.00 $ 815.96 - $ 2,815.96 $ 164,008.19 9.33%
$ 152,365.69 $ 2,000.00 $ 771.83 - $ 2,771.83 $ 155,137.52 9.33%
$ 145,168.13 $ 2,000.00 $ 735.84 - $ 2,735.84 $ 147,903.97 9.33%
$ 134,605.04 $ 2,000.00 $ 683.03 - $ 2,683.03 $ 137,288.06 9.33%
$ 161,192.23 $ 2,000.00 $ 815.96 - $ 2,815.96 $ 164,008.19 9.33%
$ 145,168.13 $ 2,000.00 $ 735.84 - $ 2,735.84 $ 147,903.97 9.33%
$ 134,605.04 $ 2,000.00 $ 683.03 - $ 2,683.03 $ 137,288.06 9.33%
$ 161,192.23 $ 2,000.00 $ 815.96 - $ 2,815.96 $ 164,008.19 9.33%
$ 152,365.69 $ 2,000.00 $ 771.83 - $ 2,771.83 $ 155,137.52 9.33%
$ 145,168.13 $ 2,000.00 $ 735.84 - $ 2,735.84 $ 147,903.97 9.33%
$ 134,605.04 $ 2,000.00 $ 683.03 - $ 2,683.03 $ 137,288.06 9.33%
$ 94,903.51 $ 2,000.00 $ 484.52 - $ 2,484.52 $ 97,388.02 9.33%
$ 85,795.02 $ 2,000.00 $ 438.98 - $ 2,438.98 $ 88,233.99 9.33%
0% 13% 0.67%

DAI % ISC ISC % IVA IVA LEY 6946 LEY 6946

$ 6,924.88 0% $ - 13% $ 10,613.69 0.67% $ 497.28


$ 8,957.31 0% $ - 13% $ 13,728.78 0.67% $ 643.24
$ 9,253.90 0% $ - 13% $ 14,183.36 0.67% $ 664.54
$ 8,969.10 0% $ - 13% $ 13,746.85 0.67% $ 644.08
$ 10,500.45 0% $ - 13% $ 16,093.94 0.67% $ 754.05
$ 8,957.31 0% $ - 13% $ 13,728.78 0.67% $ 643.24
$ 9,253.90 0% $ - 13% $ 14,183.36 0.67% $ 664.54
$ 9,321.56 0% $ - 13% $ 14,287.07 0.67% $ 669.39
$ 8,957.31 0% $ - 13% $ 13,728.78 0.67% $ 643.24
$ 9,253.90 0% $ - 13% $ 14,183.36 0.67% $ 664.54
$ 15,301.96 0% $ - 13% $ 23,453.17 0.67% $ 1,098.85
$ 14,474.33 0% $ - 13% $ 22,184.67 0.67% $ 1,039.42
$ 13,799.44 0% $ - 13% $ 21,150.27 0.67% $ 990.96
$ 12,808.98 0% $ - 13% $ 19,632.19 0.67% $ 919.83
$ 15,301.96 0% $ - 13% $ 23,453.17 0.67% $ 1,098.85
$ 13,799.44 0% $ - 13% $ 21,150.27 0.67% $ 990.96
$ 12,808.98 0% $ - 13% $ 19,632.19 0.67% $ 919.83
$ 15,301.96 0% $ - 13% $ 23,453.17 0.67% $ 1,098.85
$ 14,474.33 0% $ - 13% $ 22,184.67 0.67% $ 1,039.42
$ 13,799.44 0% $ - 13% $ 21,150.27 0.67% $ 990.96
$ 12,808.98 0% $ - 13% $ 19,632.19 0.67% $ 919.83
$ 9,086.30 0% $ - 13% $ 13,926.49 0.67% $ 652.50
$ 8,232.23 0% $ - 13% $ 12,617.46 0.67% $ 591.17
390 ₡550.00 TEORICO MAYORISTA
GASTOS Flete COSTO UNIT
COSTO UNIT COSTO TOTAL MUP MARGEN
Interno COLONES
$ 0.12 $ 25.21 $ 81,146.62 ₡13,865.31 28% 21.87%
$ 0.02 $ 6.53 $ 104,962.78 ₡3,593.73 29% 22.48%
$ 0.03 $ 7.46 $ 108,438.26 ₡4,105.29 29% 22.48%
$ 0.03 $ 8.67 $ 105,100.92 ₡4,766.37 29% 22.48%
$ 0.01 $ 4.51 $ 123,045.47 ₡2,481.75 29% 22.48%
$ 0.02 $ 6.53 $ 104,962.78 ₡3,593.73 29% 22.48%
$ 0.03 $ 7.46 $ 108,438.26 ₡4,105.29 29% 22.48%
$ 0.02 $ 5.62 $ 109,231.17 ₡3,090.50 29% 22.48%
$ 0.02 $ 6.53 $ 104,962.78 ₡3,593.73 29% 22.48%
$ 0.03 $ 7.46 $ 108,438.26 ₡4,105.29 29% 22.48%
$ 0.02 $ 8.61 $ 179,310.17 ₡4,738.20 29% 22.48%
$ 0.03 $ 11.06 $ 169,611.87 ₡6,081.72 29% 22.48%
$ 0.03 $ 12.27 $ 161,703.44 ₡6,745.93 29% 22.48%
$ 0.03 $ 13.37 $ 150,097.07 ₡7,352.80 29% 22.48%
$ 0.02 $ 8.61 $ 179,310.17 ₡4,738.20 29% 22.48%
$ 0.03 $ 12.27 $ 161,703.44 ₡6,745.93 29% 22.48%
$ 0.03 $ 13.37 $ 150,097.07 ₡7,352.80 29% 22.48%
$ 0.02 $ 8.61 $ 179,310.17 ₡4,738.20 29% 22.48%
$ 0.03 $ 11.06 $ 169,611.87 ₡6,081.72 29% 22.48%
$ 0.03 $ 12.27 $ 161,703.44 ₡6,745.93 29% 22.48%
$ 0.03 $ 13.37 $ 150,097.07 ₡7,352.80 29% 22.48%
$ 0.05 $ 12.30 $ 106,474.37 ₡6,767.06 33% 24.81%
$ 0.06 $ 14.69 $ 96,466.28 ₡8,080.55 33% 24.81%
ORICO MAYORISTA TEÓRICO RETAIL (MSRP)
PRECIO RETAIL SIN PRECIO RETAIL CON
PRECIO SIN IVA MUP MARGEN
IVA IVA
₡17,747.59 53% 35% ₡27,153.82 ₡30,683.82
₡4,635.92 53% 35% ₡7,092.95 ₡8,015.04
₡5,295.83 53% 35% ₡8,102.61 ₡9,155.95
₡6,148.61 53% 35% ₡9,407.38 ₡10,630.34
₡3,201.46 53% 35% ₡4,898.24 ₡5,535.01
₡4,635.92 53% 35% ₡7,092.95 ₡8,015.04
₡5,295.83 53% 35% ₡8,102.61 ₡9,155.95
₡3,986.74 53% 35% ₡6,099.72 ₡6,892.68
₡4,635.92 53% 35% ₡7,092.95 ₡8,015.04
₡5,295.83 53% 35% ₡8,102.61 ₡9,155.95
₡6,112.28 53% 35% ₡9,351.79 ₡10,567.53
₡7,845.43 53% 35% ₡12,003.50 ₡13,563.96
₡8,702.25 53% 35% ₡13,314.44 ₡15,045.32
₡9,485.11 53% 35% ₡14,512.21 ₡16,398.80
₡6,112.28 53% 35% ₡9,351.79 ₡10,567.53
₡8,702.25 53% 35% ₡13,314.44 ₡15,045.32
₡9,485.11 53% 35% ₡14,512.21 ₡16,398.80
₡6,112.28 53% 35% ₡9,351.79 ₡10,567.53
₡7,845.43 53% 35% ₡12,003.50 ₡13,563.96
₡8,702.25 53% 35% ₡13,314.44 ₡15,045.32
₡9,485.11 53% 35% ₡14,512.21 ₡16,398.80
₡9,000.19 53% 35% ₡13,770.29 ₡15,560.43
₡10,747.13 53% 35% ₡16,443.11 ₡18,580.72
COSTEO TEÓRICO OLLAS Y SARTENES ALUMINIO INDUCCION

PRECIO FOB
CODIGO DESCRIPCION CANTIDAD
CHINA

OS-3316-R Set de creperas con utensilios b 7641 $10.76


OS-13132 Olla 32cm con tapa, exterior rel 4191 $30.06
OS-13324 Sartén 24cm sin tapa, ecterior r 6999 $11.40
OS-16621-i Sartén profundo con tapa 30cm, 5512 $11.85
OS-3319-Ri Sartén 18cm interior cerámica, e 29183 $4.51
OS-3321-Ri Sartén 24 cm interior cerámica, 17823 $5.87
OS-3322-Ri Sartén 26 cm interior cerámica, 15510 $7.31
OS-3323-Ri Sartén 28 cm interior cerámica, 12929 $8.79
OS-3319-Bi Sartén 18 cm interior cerámica, 29183 $4.51
OS-3321-Bi Sartén 24 cm interior cerámica, 17823 $5.87
OS-3322-Bi Sartén 26 cm interior cerámica, 15510 $7.31
OS-3323-Bi Sartén 28 cm interior cerámica, 12929 $8.79
OS-3319-Gi Sartén 18 cm interior cerámica, 29183 $4.51
OS-3321-Gi Sartén 24 cm interior cerámica, 17823 $5.87
OS-3323-Gi Sartén 28 cm interior cerámica, 12929 $8.79
OS-3319-Bki Sartén 18 cm interior cerámica, 29183 $4.51
OS-3321-Bki Sartén 24 cm interior cerámica, 17823 $5.87
OS-3322-Bki Sartén 26 cm interior cerámica, 15510 $7.31
$2,000.00 0.50%

PRECIO MOTTA - OTROS


TOTAL FLETE SEGURO FLETE + SEG
ECE GASTOS

$11.96 $ 91,349.65 $ 2,000.00 $ 466.75 - $ 2,466.75


$33.40 $ 139,993.74 $ 2,000.00 $ 709.97 - $ 2,709.97
$12.67 $ 88,658.29 $ 2,000.00 $ 453.29 - $ 2,453.29
$13.17 $ 72,576.44 $ 2,000.00 $ 372.88 - $ 2,372.88
$5.01 $ 146,240.77 $ 2,000.00 $ 741.20 - $ 2,741.20
$6.52 $ 116,247.50 $ 2,000.00 $ 591.24 - $ 2,591.24
$8.12 $ 125,975.73 $ 2,000.00 $ 639.88 - $ 2,639.88
$9.77 $ 126,272.79 $ 2,000.00 $ 641.36 - $ 2,641.36
$5.01 $ 146,240.77 $ 2,000.00 $ 741.20 - $ 2,741.20
$6.52 $ 116,247.50 $ 2,000.00 $ 591.24 - $ 2,591.24
$8.12 $ 125,975.73 $ 2,000.00 $ 639.88 - $ 2,639.88
$9.77 $ 126,272.79 $ 2,000.00 $ 641.36 - $ 2,641.36
$5.01 $ 146,240.77 $ 2,000.00 $ 741.20 - $ 2,741.20
$6.52 $ 116,247.50 $ 2,000.00 $ 591.24 - $ 2,591.24
$9.77 $ 126,272.79 $ 2,000.00 $ 641.36 - $ 2,641.36
$5.01 $ 146,240.77 $ 2,000.00 $ 741.20 - $ 2,741.20
$6.52 $ 116,247.50 $ 2,000.00 $ 591.24 - $ 2,591.24
$8.12 $ 125,975.73 $ 2,000.00 $ 639.88 - $ 2,639.88
9.33% 0% 13%

COSTO CIF % DAI DAI % ISC ISC % IVA IVA

$ 93,816.40 9.33% $ 8,753.07 0% $ - 13% $ 13,415.74


$ 142,703.71 9.33% $ 13,314.26 0% $ - 13% $ 20,406.63
$ 91,111.58 9.33% $ 8,500.71 0% $ - 13% $ 13,028.96
$ 74,949.33 9.33% $ 6,992.77 0% $ - 13% $ 10,717.75
$ 148,981.98 9.33% $ 13,900.02 0% $ - 13% $ 21,304.42
$ 118,838.74 9.33% $ 11,087.65 0% $ - 13% $ 16,993.94
$ 128,615.60 9.33% $ 11,999.84 0% $ - 13% $ 18,392.03
$ 128,914.16 9.33% $ 12,027.69 0% $ - 13% $ 18,434.72
$ 148,981.98 9.33% $ 13,900.02 0% $ - 13% $ 21,304.42
$ 118,838.74 9.33% $ 11,087.65 0% $ - 13% $ 16,993.94
$ 128,615.60 9.33% $ 11,999.84 0% $ - 13% $ 18,392.03
$ 128,914.16 9.33% $ 12,027.69 0% $ - 13% $ 18,434.72
$ 148,981.98 9.33% $ 13,900.02 0% $ - 13% $ 21,304.42
$ 118,838.74 9.33% $ 11,087.65 0% $ - 13% $ 16,993.94
$ 128,914.16 9.33% $ 12,027.69 0% $ - 13% $ 18,434.72
$ 148,981.98 9.33% $ 13,900.02 0% $ - 13% $ 21,304.42
$ 118,838.74 9.33% $ 11,087.65 0% $ - 13% $ 16,993.94
$ 128,615.60 9.33% $ 11,999.84 0% $ - 13% $ 18,392.03
0.67% 390 ₡550.00

GASTOS Flete COSTO UNIT


LEY 6946 LEY 6946 COSTO UNIT COSTO TOTAL
Interno COLONES

0.67% $ 628.57 $ 0.05 $13.51 $ 103,198.09 ₡7,428.43


0.67% $ 956.11 $ 0.09 $37.22 $ 156,018.06 ₡20,472.71
0.67% $ 610.45 $ 0.06 $14.23 $ 99,612.34 ₡7,827.42
0.67% $ 502.16 $ 0.07 $14.87 $ 81,942.17 ₡8,176.18
0.67% $ 998.18 $ 0.01 $5.58 $ 162,882.01 ₡3,069.74
0.67% $ 796.22 $ 0.02 $7.29 $ 129,926.42 ₡4,009.33
0.67% $ 861.72 $ 0.03 $9.07 $ 140,615.47 ₡4,986.36
0.67% $ 863.72 $ 0.03 $10.90 $ 140,941.88 ₡5,995.69
0.67% $ 998.18 $ 0.01 $5.58 $ 162,882.01 ₡3,069.74
0.67% $ 796.22 $ 0.02 $7.29 $ 129,926.42 ₡4,009.33
0.67% $ 861.72 $ 0.03 $9.07 $ 140,615.47 ₡4,986.36
0.67% $ 863.72 $ 0.03 $10.90 $ 140,941.88 ₡5,995.69
0.67% $ 998.18 $ 0.01 $5.58 $ 162,882.01 ₡3,069.74
0.67% $ 796.22 $ 0.02 $7.29 $ 129,926.42 ₡4,009.33
0.67% $ 863.72 $ 0.03 $10.90 $ 140,941.88 ₡5,995.69
0.67% $ 998.18 $ 0.01 $5.58 $ 162,882.01 ₡3,069.74
0.67% $ 796.22 $ 0.02 $7.29 $ 129,926.42 ₡4,009.33
0.67% $ 861.72 $ 0.03 $9.07 $ 140,615.47 ₡4,986.36
TEORICO MAYORISTA TEÓRICO RETAIL (MSRP)

PRECIO RETAIL SIN


MUP MARGEN PRECIO SIN IVA MUP MARGEN
IVA

27.00% 21.26% ₡9,434.11 53% 35% ₡14,434.19


25.00% 20.00% ₡25,590.89 50% 33% ₡38,386.34
25.00% 20.00% ₡9,784.28 53% 35% ₡14,969.95
28.00% 21.88% ₡10,465.51 53% 35% ₡16,012.23
29.00% 22.48% ₡3,959.96 53% 35% ₡6,058.74
29.00% 22.48% ₡5,172.04 53% 35% ₡7,913.22
29.00% 22.48% ₡6,432.41 53% 35% ₡9,841.58
29.00% 22.48% ₡7,734.44 53% 35% ₡11,833.70
29.00% 22.48% ₡3,959.96 53% 35% ₡6,058.74
29.00% 22.48% ₡5,172.04 53% 35% ₡7,913.22
29.00% 22.48% ₡6,432.41 53% 35% ₡9,841.58
29.00% 22.48% ₡7,734.44 53% 35% ₡11,833.70
29.00% 22.48% ₡3,959.96 53% 35% ₡6,058.74
29.00% 22.48% ₡5,172.04 53% 35% ₡7,913.22
29.00% 22.48% ₡7,734.44 53% 35% ₡11,833.70
29.00% 22.48% ₡3,959.96 53% 35% ₡6,058.74
29.00% 22.48% ₡5,172.04 53% 35% ₡7,913.22
29.00% 22.48% ₡6,432.41 53% 35% ₡9,841.58
AIL (MSRP)

PRECIO RETAIL CON


IVA

₡16,310.63
₡43,376.56
₡16,916.04
₡18,093.81
₡6,846.38
₡8,941.94
₡11,120.99
₡13,372.08
₡6,846.38
₡8,941.94
₡11,120.99
₡13,372.08
₡6,846.38
₡8,941.94
₡13,372.08
₡6,846.38
₡8,941.94
₡11,120.99
COSTEO TEÓRICO DE OLLAS Y SARTENES ACERO INOX

CONT 20

PRECIO FOB
CODIGO DESCRIPCION CANTIDAD PRECIO MOTTA - ECE
CHINA

OS-16643-3 Sartén 26 cm acero Inox 12563 $9.70 $10.78


OS-16643-4 Sartén 28 cm acero Inox 11167 $10.90 $12.11
OS-16651-1 Set de ollas de 7 pc colección Su 7444 $30.56 $33.96
OS-50045-15 Lechera de 1.5 L tiene silbato y t 5826 $7.81 $8.68
OS-50011 Freidora de 18 cm con 2 piezas 6381 $12.28 $13.64
CONT. 20
$2,000.00 0.50% 7.00%

TOTAL FLETE SEGURO OTROS GASTOS FLETE + SEG COSTO CIF % DAI

135,395.83 2,000.00 686.98 - 2,686.98 138,082.81 7.00%


135,240.74 2,000.00 686.20 - 2,686.20 137,926.94 7.00%
252,780.25 2,000.00 1,273.90 - 3,273.90 256,054.15 7.00%
50,557.49 2,000.00 262.79 - 2,262.79 52,820.28 7.00%
87,064.55 2,000.00 445.32 - 2,445.32 89,509.87 7.00%
0% 13% 0.50% 390

GASTOS Flete
DAI % ISC ISC % IVA IVA LEY 6946 LEY 6946
Interno

9,665.80 0% 0.00 13% 19,297.07 0.50% 690.41 0.03


9,654.89 0% 0.00 13% 19,275.29 0.50% 689.63 0.03
17,923.79 0% 0.00 13% 35,783.57 0.50% 1,280.27 0.05
3,697.42 0% 0.00 13% 7,381.63 0.50% 264.10 0.07
6,265.69 0% 0.00 13% 12,509.00 0.50% 447.55 0.06
₡550.00 TEORICO MAYORISTA

COSTO UNIT
COSTO UNIT COSTO TOTAL MUP MARGEN PRECIO SIN IVA
COLONES

$11.82 148,439.05 ₡6,498.82 30.00% 23.08% ₡8,448.47


$13.28 148,271.50 ₡7,302.92 30.00% 23.08% ₡9,493.80
$36.97 275,258.26 ₡20,336.24 28.00% 21.88% ₡26,030.39
$9.75 56,781.86 ₡5,360.38 30.00% 23.08% ₡6,968.49
$15.08 96,223.17 ₡8,293.86 28.00% 21.88% ₡10,616.14
TEÓRICO RETAIL (MSRP)

PRECIO RETAIL SIN PRECIO RETAIL CON


MUP MARGEN
IVA IVA

53% 35% ₡12,926.16 ₡14,606.56


53% 35% ₡14,525.52 ₡16,413.83
53% 35% ₡39,826.50 ₡45,003.95
53% 35% ₡10,661.79 ₡12,047.82
53% 35% ₡16,242.70 ₡18,354.25
COSTEO TEÓRICO DE CUCHILLOS

CODIGO DESCRIPCION CANTIDAD PRECIO FOB CHINA

OS-26334 Set de cuchillos de 14 pc Precision 6246 $10.59


OS-26160 Set de cuchillos 14 pc Chef Smart 6529 $15.71
OS-26335 Set de cuchillos 7 pc Multi color. 21273 $7.47
OS-26330 Set de cuchillos de 6 pc 14377 $23.18
OS-26230 Set de cuchillos de 2 pc 65657 $4.30
OS-26181 Cuchillo Cerámica 6" 19880 $4.81
OS-26182 Cuchillo Cerámica 4" 29745 $2.49
OS-26183 Cuchillo Cerámica 3" 55153 $2.14
OS-26110 Set cerámica de 3 (2 cuchillos - pelador ) 12280 $7.64
$2,000.00 0.50%
PRECIO MOTTA -
TOTAL FLETE SEGURO OTROS GASTOS FLETE + SEG
ECE
$11.77 73,494.60 2,000.00 377.47 - 2,377.47
$17.46 113,967.32 2,000.00 579.84 - 2,579.84
$8.30 176,565.90 2,000.00 892.83 - 2,892.83
$25.76 370,287.62 2,000.00 1,861.44 - 3,861.44
$4.78 313,694.30 2,000.00 1,578.47 - 3,578.47
$5.34 106,246.65 2,000.00 541.23 - 2,541.23
$2.77 82,293.75 2,000.00 421.47 - 2,421.47
$2.38 131,142.74 2,000.00 665.71 - 2,665.71
$8.49 104,244.05 2,000.00 531.22 - 2,531.22
4.50% 0% 13% 0.50%

COSTO CIF % DAI DAI % ISC ISC % IVA IVA LEY 6946

75,872.07 4.50% 3,414.24 0% 0.00 13% 10,356.54 0.50%


116,547.16 4.50% 5,244.62 0% 0.00 13% 15,908.69 0.50%
179,458.73 4.50% 8,075.64 0% 0.00 13% 24,496.12 0.50%
374,149.06 4.50% 16,836.71 0% 0.00 13% 51,071.35 0.50%
317,272.77 4.50% 14,277.27 0% 0.00 13% 43,307.73 0.50%
108,787.88 7.00% 7,615.15 0% 0.00 13% 15,203.11 0.50%
84,715.22 7.00% 5,930.07 0% 0.00 13% 11,838.95 0.50%
133,808.46 7.00% 9,366.59 0% 0.00 13% 18,699.73 0.50%
106,775.27 7.00% 7,474.27 0% 0.00 13% 14,921.84 0.50%
390 ₡550.00 TEORICO MAYORIS
GASTOS Flete COSTO UNIT
LEY 6946 COSTO UNIT COSTO TOTAL MUP
Interno COLONES
379.36 0.06 $12.75 79,665.74 ₡7,015.07 33.50%
582.74 0.06 $18.74 122,374.58 ₡10,308.78 30.00%
897.29 0.02 $8.86 188,431.68 ₡4,871.78 33.50%
1,870.75 0.03 $27.33 392,856.54 ₡15,028.94 30.00%
1,586.36 0.01 $5.07 333,136.41 ₡2,790.64 33.50%
543.94 0.02 $5.88 116,947.00 ₡3,235.48 33.50%
423.58 0.01 $3.06 91,068.87 ₡1,683.92 33.50%
669.04 0.01 $2.61 143,844.10 ₡1,434.44 33.50%
533.88 0.03 $9.35 114,783.45 ₡5,140.93 30.00%
TEORICO MAYORISTA TEÓRICO RETAIL (MSRP)

MARGEN PRECIO SIN IVA MUP MARGEN PRECIO RETAIL SIN IVA PRECIO RETAIL CON IVA

25.09% ₡9,365.12 53% 35% ₡14,328.64 ₡16,191.36


23.08% ₡13,401.41 53% 35% ₡20,504.16 ₡23,169.70
25.09% ₡6,503.83 53% 35% ₡9,950.86 ₡11,244.47
23.08% ₡19,537.62 53% 35% ₡29,892.57 ₡33,778.60
25.09% ₡3,725.51 53% 35% ₡5,700.03 ₡6,441.03
25.09% ₡4,319.37 53% 35% ₡6,608.64 ₡7,467.76
25.09% ₡2,248.04 53% 35% ₡3,439.50 ₡3,886.64
25.09% ₡1,914.97 53% 35% ₡2,929.91 ₡3,310.80
23.08% ₡6,683.21 53% 35% ₡10,225.31 ₡11,554.60
COSTEO TEÓRICO DE CUBIERTOS

PRECIO FOB
CODIGO DESCRIPCION CANTIDAD
CHINA

OS-A0073 Set de cubiertos de 20 pc Doble línea 25080 $ 8.16


OS-00093 Set de cubiertos de colores 20 pc 22920 $ 10.22
OS-A0019-K6 Set de cuchillos de 6 piezas 18015 $ 3.27
OS-A0019-S6 Set de cuchara pequeña de 6 piezas 17544 $ 2.73
OS-A0019-F6 Set de tenedores de 6 piezas 17178 $ 2.73
$2,000.00 0.50%

PRECIO MOTTA - OTROS


TOTAL FLETE SEGURO FLETE + SEG
ECE GASTOS

$ 9.07 $ 227,392.00 $ 2,000.00 $ 1,146.96 - $ 3,146.96


$ 11.36 $ 260,269.33 $ 2,000.00 $ 1,311.35 - $ 3,311.35
$ 3.63 $ 65,454.90 $ 2,000.00 $ 337.27 - $ 2,337.27
$ 3.03 $ 53,216.37 $ 2,000.00 $ 276.08 - $ 2,276.08
$ 3.03 $ 52,108.10 $ 2,000.00 $ 270.54 - $ 2,270.54
4.50% 0% 13%

COSTO CIF % DAI DAI % ISC ISC % IVA IVA

$ 230,538.96 4.50% $ 10,374.25 0% $ - 13% $ 31,468.57


$ 263,580.68 4.50% $ 11,861.13 0% $ - 13% $ 35,978.76
$ 67,792.18 4.50% $ 3,050.65 0% $ - 13% $ 9,253.63
$ 55,492.46 4.50% $ 2,497.16 0% $ - 13% $ 7,574.72
$ 54,378.65 4.50% $ 2,447.04 0% $ - 13% $ 7,422.69
0.50% 390 ₡550.00

GASTOS Flete
LEY 6946 LEY 6946 COSTO UNIT COSTO TOTAL COSTO UNIT COLONES
Interno

0.50% $ 1,152.69 $ 0.02 $ 9.65 $ 242,065.92 ₡5,308.46


0.50% $ 1,317.90 $ 0.02 $ 12.08 $ 276,759.73 ₡6,641.27
0.50% $ 338.96 $ 0.02 $ 3.95 $ 71,181.81 ₡2,173.18
0.50% $ 277.46 $ 0.02 $ 3.32 $ 58,267.10 ₡1,826.67
0.50% $ 271.89 $ 0.02 $ 3.32 $ 57,097.60 ₡1,828.08
TEORICO MAYORISTA TEÓRICO RETAIL (MSRP)

MUP MARGEN PRECIO SIN IVA MUP MARGEN PRECIO RETAIL SIN IVA

33.00% 24.81% ₡7,060.26 53% 35% ₡10,802.19


30.00% 23.08% ₡8,633.65 53% 35% ₡13,209.48
30.00% 23.08% ₡2,825.13 53% 35% ₡4,322.45
30.00% 23.08% ₡2,374.68 53% 35% ₡3,633.25
30.00% 23.08% ₡2,376.51 53% 35% ₡3,636.05
AIL (MSRP)

PRECIO RETAIL CON


IVA

₡12,206.48
₡14,926.71
₡4,884.36
₡4,105.58
₡4,108.74
COSTEO TEÓRICO DE UTESILIOS DE COCINA

PRECIO FOB
CODIGO DESCRIPCION CANTIDAD PRECIO MOTTA - ECE
CHINA

OS-36014-B ESPATULA CON RANURA 153143 $0.79 $0.88


OS-36015-B SOPERO 138716 $0.82 $0.91
OS-36017-B CUCHARA SOLIDA 165560 $0.71 $0.79
OS-36020 SOPERO 64346 $1.36 $1.51
OS-36021 CUCHARA SOLIDA 97614 $1.36 $1.51
OS-36022 CUCHARA ESCURRIDORA 90364 $1.36 $1.51
OS-36023 CUCHARA PASTA 90364 $1.36 $1.51
OS-36024 ESTRIPADOR DE PAPA 64822 $1.39 $1.54
OS-36025 BATIDOR MANUAL 75070 $1.39 $1.54
OS-36026 ESPATULA CON RANURA 96722 $1.36 $1.51
OS-36030 CUCHARA HELADO 121923 $1.06 $1.18
OS-36034 PELADOR 124515 $1.35 $1.50
OS-36036 ABREBOTELLAS 127957 $1.27 $1.41
OS-36037 CORTADOR DE PIZZA 107061 $1.21 $1.34
OS-36039 BATIDOR MANUAL 84541 $1.35 $1.50
$2,000.00 0.50%

OTROS
TOTAL FLETE SEGURO FLETE + SEG COSTO CIF
GASTOS

$ 134,425.40 $ 2,000.00 $ 682.13 - $ 2,682.13 $ 137,107.52


$ 126,386.01 $ 2,000.00 $ 641.93 - $ 2,641.93 $ 129,027.94
$ 130,608.32 $ 2,000.00 $ 663.04 - $ 2,663.04 $ 133,271.36
$ 97,233.56 $ 2,000.00 $ 496.17 - $ 2,496.17 $ 99,729.73
$ 147,506.02 $ 2,000.00 $ 747.53 - $ 2,747.53 $ 150,253.55
$ 136,549.64 $ 2,000.00 $ 692.75 - $ 2,692.75 $ 139,242.39
$ 136,549.64 $ 2,000.00 $ 692.75 - $ 2,692.75 $ 139,242.39
$ 100,114.55 $ 2,000.00 $ 510.57 - $ 2,510.57 $ 102,625.13
$ 115,941.49 $ 2,000.00 $ 589.71 - $ 2,589.71 $ 118,531.20
$ 146,157.39 $ 2,000.00 $ 740.79 - $ 2,740.79 $ 148,898.18
$ 143,598.15 $ 2,000.00 $ 727.99 - $ 2,727.99 $ 146,326.14
$ 186,773.14 $ 2,000.00 $ 943.87 - $ 2,943.87 $ 189,717.01
$ 180,561.59 $ 2,000.00 $ 912.81 - $ 2,912.81 $ 183,474.39
$ 143,937.33 $ 2,000.00 $ 729.69 - $ 2,729.69 $ 146,667.01
$ 126,811.38 $ 2,000.00 $ 644.06 - $ 2,644.06 $ 129,455.44
14.00% 0% 13% 1.00%

% DAI DAI % ISC ISC % IVA IVA LEY 6946

14% $ 19,195.05 0% $ - 13% $ 20,497.57 1%


14% $ 18,063.91 0% $ - 13% $ 19,289.68 1%
14% $ 18,657.99 0% $ - 13% $ 19,924.07 1%
14% $ 13,962.16 0% $ - 13% $ 14,909.59 1%
14% $ 21,035.50 0% $ - 13% $ 22,462.91 1%
14% $ 19,493.93 0% $ - 13% $ 20,816.74 1%
14% $ 19,493.93 0% $ - 13% $ 20,816.74 1%
14% $ 14,367.52 0% $ - 13% $ 15,342.46 1%
14% $ 16,594.37 0% $ - 13% $ 17,720.41 1%
14% $ 20,845.75 0% $ - 13% $ 22,260.28 1%
14% $ 20,485.66 0% $ - 13% $ 21,875.76 1%
5% $ 9,485.85 0% $ - 13% $ 26,143.00 1%
5% $ 9,173.72 0% $ - 13% $ 25,282.77 1%
5% $ 7,333.35 0% $ - 13% $ 20,210.71 1%
5% $ 6,472.77 0% $ - 13% $ 17,838.96 1%
390 ₡550.00 TEORICO MAYOR

GASTOS Flete COSTO UNIT


LEY 6946 COSTO UNIT COSTO TOTAL MUP
Interno COLONES

$ 1,371.08 $ 0.00 $1.03 $ 157,673.65 ₡566.27 25.00%


$ 1,290.28 $ 0.00 $1.07 $ 148,382.14 ₡588.32 25.00%
$ 1,332.71 $ 0.00 $0.93 $ 153,262.07 ₡509.15 25.00%
$ 997.30 $ 0.01 $1.78 $ 114,689.19 ₡980.31 25.00%
$ 1,502.54 $ 0.00 $1.77 $ 172,791.59 ₡973.58 25.00%
$ 1,392.42 $ 0.00 $1.77 $ 160,128.75 ₡974.63 25.00%
$ 1,392.42 $ 0.00 $1.77 $ 160,128.75 ₡974.63 25.00%
$ 1,026.25 $ 0.01 $1.82 $ 118,018.90 ₡1,001.36 25.00%
$ 1,185.31 $ 0.01 $1.82 $ 136,310.88 ₡998.68 25.00%
$ 1,488.98 $ 0.00 $1.77 $ 171,232.91 ₡973.70 25.00%
$ 1,463.26 $ 0.00 $1.38 $ 168,275.07 ₡759.10 25.00%
$ 1,897.17 $ 0.00 $1.62 $ 201,100.03 ₡888.28 25.00%
$ 1,834.74 $ 0.00 $1.52 $ 194,482.86 ₡835.95 25.00%
$ 1,466.67 $ 0.00 $1.45 $ 155,467.04 ₡798.68 25.00%
$ 1,294.55 $ 0.00 $1.62 $ 137,222.77 ₡892.73 25.00%
TEORICO MAYORISTA TEÓRICO RETAIL (MSRP)

PRECIO RETAIL SIN PRECIO RETAIL CON


MARGEN PRECIO SIN IVA MUP MARGEN
IVA IVA

20.00% ₡707.84 54% 35% ₡1,090.07 ₡1,231.78


20.00% ₡735.41 54% 35% ₡1,132.52 ₡1,279.75
20.00% ₡636.43 54% 35% ₡980.11 ₡1,107.52
20.00% ₡1,225.39 54% 35% ₡1,887.11 ₡2,132.43
20.00% ₡1,216.98 54% 35% ₡1,874.14 ₡2,117.78
20.00% ₡1,218.28 54% 35% ₡1,876.15 ₡2,120.05
20.00% ₡1,218.28 54% 35% ₡1,876.15 ₡2,120.05
20.00% ₡1,251.70 54% 35% ₡1,927.61 ₡2,178.20
20.00% ₡1,248.35 54% 35% ₡1,922.46 ₡2,172.38
20.00% ₡1,217.13 54% 35% ₡1,874.37 ₡2,118.04
20.00% ₡948.87 54% 35% ₡1,461.26 ₡1,651.22
20.00% ₡1,110.35 54% 35% ₡1,709.95 ₡1,932.24
20.00% ₡1,044.94 54% 35% ₡1,609.20 ₡1,818.40
20.00% ₡998.34 54% 35% ₡1,537.45 ₡1,737.32
20.00% ₡1,115.92 54% 35% ₡1,718.51 ₡1,941.92
COSTEO TEÓRICO DE VAJILLAS

PRECIO FOB
CODIGO DESCRIPCION CANTIDAD
CHINA
OS-8031-S 16 pc Square Dinnerware Set 1511 $17.27
OS-8034-S 16 pc Square Dinnerware Set 1511 $17.27
OS-8035-S 16 pc Square Dinnerware Set 1511 $17.27
OS-8036-S 16 pc Square Dinnerware Set 1511 $17.27
OS-8037-S 16 pc Square Dinnerware Set 1511 $17.27
OS-8038-S 16 pc Square Dinnerware Set 1511 $17.27
OS-8039-S 16 pc Square Dinnerware Set 1511 $17.27
OS-8000-S 16 pc Square Dinnerware Set - White 1511 $16.63
ROUND DESIGNS 16 PIECE SETS
OS-8003-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8011-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8021-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8024-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8025-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8026-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8027-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8028-R 16 pc Round Shape Dinnerware Set 1447 $16.33
OS-8000-R 16 pc Round Shape Dinnerware Set-White 1447 $15.53
Stoneware

16 pc Round Sets
OS-CR002-2 16 pc Round Embossed Solid Color Dinner Set- 2300 $18.07
OS-CN003-2 16 pc Round Embossed Solid Color Dinner Set- 2300 $16.56
OS-CG001-2 16 pc Round Embossed Solid Color Dinner Set- 2300 $15.06
OS-CY003-2 16 pc Round Embossed Solid Color Dinner Set- 2300 $15.06
OS-CG004 16 pc Round 2tone Glaze Dinner Set-Green 2600 $14.50
OS-CB005 16 pc Round 2tone Glaze Dinner Set-Blue 2600 $14.50
OS-CBR06 16 pc Round 2tone Glaze Dinner Set-Brown 2600 $14.50
OS-CBE08 16 pc Round Embossed 2tone Glaze Dinner Set 2600 $17.12
OS-CG009 16 pc Round Embossed 2tone Glaze Dinner Set 2600 $17.12
OS-CBR11 16 pc Round Embossed 2tone Glaze Dinner Set 2600 $17.12
16 pc Square Sets
OS-CBK12 16 pc Square Matt Glaze Dinner Set-Black 2240 $18.83
OS-CBR13 16 pc Square Matt Glaze Dinner Set-Brown 2240 $18.83
OS-CGR14 16 pc Square Matt Glaze Dinner Set-Grey 2240 $18.83
OS-CBR15 16 pc Square 2tone Glaze Dinner Set- Brown 2240 $20.58
OS-CG016 16 pc Square 2tone Glaze Dinner Set- Green 2240 $20.58
OS-CBK17 16 pc Square 2tone Glaze Dinner Set- Black 2240 $20.58
OS-CGR19 16 pc Square Embossed Solid Color Dinner Set- 2400 $20.58
OS-CW020 16 pc Square Embossed Solid Color Dinner Set 2400 $20.58
OS-CA021 16 pc Square Embossed Solid Color Dinner Set 2400 $20.58
$2,000.00 0.50%
PRECIO MOTTA -
TOTAL FLETE SEGURO OTROS GASTOS FLETE + SEG
ECE
$19.19 28,996.54 2,000.00 154.98 - 2,154.98
$19.19 28,996.54 2,000.00 154.98 - 2,154.98
$19.19 28,996.54 2,000.00 154.98 - 2,154.98
$19.19 28,996.54 2,000.00 154.98 - 2,154.98
$19.19 28,996.54 2,000.00 154.98 - 2,154.98
$19.19 28,996.54 2,000.00 154.98 - 2,154.98
$19.19 28,996.54 2,000.00 154.98 - 2,154.98
$18.48 27,921.98 2,000.00 149.61 - 2,149.61

$18.14 26,251.54 2,000.00 141.26 - 2,141.26


$18.14 26,251.54 2,000.00 141.26 - 2,141.26
$18.14 26,251.54 2,000.00 141.26 - 2,141.26
$18.14 26,251.54 2,000.00 141.26 - 2,141.26
$18.14 26,251.54 2,000.00 141.26 - 2,141.26
$18.14 26,251.54 2,000.00 141.26 - 2,141.26
$18.14 26,251.54 2,000.00 141.26 - 2,141.26
$18.14 26,251.54 2,000.00 141.26 - 2,141.26
$17.26 24,965.48 2,000.00 134.83 - 2,134.83

$20.08 46,178.89 2,000.00 240.89 - 2,240.89


$18.40 42,320.00 2,000.00 221.60 - 2,221.60
$16.73 38,486.67 2,000.00 202.43 - 2,202.43
$16.73 38,486.67 2,000.00 202.43 - 2,202.43
$16.11 41,888.89 2,000.00 219.44 - 2,219.44
$16.11 41,888.89 2,000.00 219.44 - 2,219.44
$16.11 41,888.89 2,000.00 219.44 - 2,219.44
$19.02 49,457.78 2,000.00 257.29 - 2,257.29
$19.02 49,457.78 2,000.00 257.29 - 2,257.29
$19.02 49,457.78 2,000.00 257.29 - 2,257.29

$20.92 46,865.78 2,000.00 244.33 - 2,244.33


$20.92 46,865.78 2,000.00 244.33 - 2,244.33
$20.92 46,865.78 2,000.00 244.33 - 2,244.33
$22.87 51,221.33 2,000.00 266.11 - 2,266.11
$22.87 51,221.33 2,000.00 266.11 - 2,266.11
$22.87 51,221.33 2,000.00 266.11 - 2,266.11
$22.87 54,880.00 2,000.00 284.40 - 2,284.40
$22.87 54,880.00 2,000.00 284.40 - 2,284.40
$22.87 54,880.00 2,000.00 284.40 - 2,284.40
7.00% 0% 13% 5.00%

COSTO CIF % DAI DAI % ISC ISC % IVA IVA LEY 6946

31,151.53 7.00% 2,180.61 0% 0.00 13% 4,535.66 5.00%


31,151.53 7.00% 2,180.61 0% 0.00 13% 4,535.66 5.00%
31,151.53 7.00% 2,180.61 0% 0.00 13% 4,535.66 5.00%
31,151.53 7.00% 2,180.61 0% 0.00 13% 4,535.66 5.00%
31,151.53 7.00% 2,180.61 0% 0.00 13% 4,535.66 5.00%
31,151.53 7.00% 2,180.61 0% 0.00 13% 4,535.66 5.00%
31,151.53 7.00% 2,180.61 0% 0.00 13% 4,535.66 5.00%
30,071.59 7.00% 2,105.01 0% 0.00 13% 4,378.42 5.00%

28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%


28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%
28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%
28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%
28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%
28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%
28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%
28,392.79 7.00% 1,987.50 0% 0.00 13% 4,133.99 5.00%
27,100.31 7.00% 1,897.02 0% 0.00 13% 3,945.81 5.00%

48,419.78 7.00% 3,389.38 0% 0.00 13% 7,049.92 5.00%


44,541.60 7.00% 3,117.91 0% 0.00 13% 6,485.26 5.00%
40,689.10 7.00% 2,848.24 0% 0.00 13% 5,924.33 5.00%
40,689.10 7.00% 2,848.24 0% 0.00 13% 5,924.33 5.00%
44,108.33 7.00% 3,087.58 0% 0.00 13% 6,422.17 5.00%
44,108.33 7.00% 3,087.58 0% 0.00 13% 6,422.17 5.00%
44,108.33 7.00% 3,087.58 0% 0.00 13% 6,422.17 5.00%
51,715.07 7.00% 3,620.05 0% 0.00 13% 7,529.71 5.00%
51,715.07 7.00% 3,620.05 0% 0.00 13% 7,529.71 5.00%
51,715.07 7.00% 3,620.05 0% 0.00 13% 7,529.71 5.00%

49,110.11 7.00% 3,437.71 0% 0.00 13% 7,150.43 5.00%


49,110.11 7.00% 3,437.71 0% 0.00 13% 7,150.43 5.00%
49,110.11 7.00% 3,437.71 0% 0.00 13% 7,150.43 5.00%
53,487.44 7.00% 3,744.12 0% 0.00 13% 7,787.77 5.00%
53,487.44 7.00% 3,744.12 0% 0.00 13% 7,787.77 5.00%
53,487.44 7.00% 3,744.12 0% 0.00 13% 7,787.77 5.00%
57,164.40 7.00% 4,001.51 0% 0.00 13% 8,323.14 5.00%
57,164.40 7.00% 4,001.51 0% 0.00 13% 8,323.14 5.00%
57,164.40 7.00% 4,001.51 0% 0.00 13% 8,323.14 5.00%
390 ₡550.00 TEORICO M
GASTOS Flete COSTO UNIT
LEY 6946 COSTO UNIT COSTO TOTAL MUP
Interno COLONES
1,557.58 0.26 $23.09 34,889.97 ₡12,698.92 34.00%
1,557.58 0.26 $23.09 34,889.97 ₡12,698.92 34.00%
1,557.58 0.26 $23.09 34,889.97 ₡12,698.92 34.00%
1,557.58 0.26 $23.09 34,889.97 ₡12,698.92 34.00%
1,557.58 0.26 $23.09 34,889.97 ₡12,698.92 34.00%
1,557.58 0.26 $23.09 34,889.97 ₡12,698.92 34.00%
1,557.58 0.26 $23.09 34,889.97 ₡12,698.92 34.00%
1,503.58 0.26 $22.29 33,680.43 ₡12,258.69 34.00%

1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%


1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%
1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%
1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%
1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%
1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%
1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%
1,419.64 0.27 $21.98 31,800.20 ₡12,088.75 34.00%
1,355.02 0.27 $20.98 30,352.62 ₡11,538.46 34.00%

2,420.99 0.17 $23.58 54,230.33 ₡12,968.12 34.00%


2,227.08 0.17 $21.69 49,886.76 ₡11,929.44 34.00%
2,034.46 0.17 $19.81 45,571.96 ₡10,897.64 34.00%
2,034.46 0.17 $19.81 45,571.96 ₡10,897.64 34.00%
2,205.42 0.15 $19.00 49,401.48 ₡10,450.31 34.00%
2,205.42 0.15 $19.00 49,401.48 ₡10,450.31 34.00%
2,205.42 0.15 $19.00 49,401.48 ₡10,450.31 34.00%
2,585.75 0.15 $22.28 57,921.02 ₡12,252.52 34.00%
2,585.75 0.15 $22.28 57,921.02 ₡12,252.52 34.00%
2,585.75 0.15 $22.28 57,921.02 ₡12,252.52 34.00%

2,455.51 0.17 $24.56 55,003.49 ₡13,505.32 34.00%


2,455.51 0.17 $24.56 55,003.49 ₡13,505.32 34.00%
2,455.51 0.17 $24.56 55,003.49 ₡13,505.32 34.00%
2,674.37 0.17 $26.74 59,906.11 ₡14,709.09 34.00%
2,674.37 0.17 $26.74 59,906.11 ₡14,709.09 34.00%
2,674.37 0.17 $26.74 59,906.11 ₡14,709.09 34.00%
2,858.22 0.16 $26.68 64,024.29 ₡14,672.23 34.00%
2,858.22 0.16 $26.68 64,024.29 ₡14,672.23 34.00%
2,858.22 0.16 $26.68 64,024.29 ₡14,672.23 34.00%
TEORICO MAYORISTA TEÓRICO RETAIL (MSRP)
PRECIO RETAIL CON
MARGEN PRECIO SIN IVA MUP MARGEN PRECIO RETAIL SIN IVA
IVA
25.37% ₡17,016.56 43% 30.07% ₡24,333.67 ₡27,497.05
25.37% ₡17,016.56 43% 30.07% ₡24,333.67 ₡27,497.05
25.37% ₡17,016.56 43% 30.07% ₡24,333.67 ₡27,497.05
25.37% ₡17,016.56 43% 30.07% ₡24,333.67 ₡27,497.05
25.37% ₡17,016.56 43% 30.07% ₡24,333.67 ₡27,497.05
25.37% ₡17,016.56 43% 30.07% ₡24,333.67 ₡27,497.05
25.37% ₡17,016.56 43% 30.07% ₡24,333.67 ₡27,497.05
25.37% ₡16,426.64 43% 30.07% ₡23,490.10 ₡26,543.81

25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85


25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85
25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85
25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85
25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85
25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85
25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85
25.37% ₡16,198.93 43% 30.07% ₡23,164.47 ₡26,175.85
25.37% ₡15,461.53 43% 30.07% ₡22,109.99 ₡24,984.29

25.37% ₡17,377.28 43% 30.07% ₡24,849.51 ₡28,079.95


25.37% ₡15,985.45 43% 30.07% ₡22,859.20 ₡25,830.89
25.37% ₡14,602.84 43% 30.07% ₡20,882.06 ₡23,596.73
25.37% ₡14,602.84 43% 30.07% ₡20,882.06 ₡23,596.73
25.37% ₡14,003.42 43% 30.07% ₡20,024.89 ₡22,628.13
25.37% ₡14,003.42 43% 30.07% ₡20,024.89 ₡22,628.13
25.37% ₡14,003.42 43% 30.07% ₡20,024.89 ₡22,628.13
25.37% ₡16,418.38 43% 30.07% ₡23,478.29 ₡26,530.46
25.37% ₡16,418.38 43% 30.07% ₡23,478.29 ₡26,530.46
25.37% ₡16,418.38 43% 30.07% ₡23,478.29 ₡26,530.46

25.37% ₡18,097.13 43% 30.07% ₡25,878.90 ₡29,243.15


25.37% ₡18,097.13 43% 30.07% ₡25,878.90 ₡29,243.15
25.37% ₡18,097.13 43% 30.07% ₡25,878.90 ₡29,243.15
25.37% ₡19,710.18 43% 30.07% ₡28,185.56 ₡31,849.68
25.37% ₡19,710.18 43% 30.07% ₡28,185.56 ₡31,849.68
25.37% ₡19,710.18 43% 30.07% ₡28,185.56 ₡31,849.68
25.37% ₡19,660.79 43% 30.07% ₡28,114.93 ₡31,769.87
25.37% ₡19,660.79 43% 30.07% ₡28,114.93 ₡31,769.87
25.37% ₡19,660.79 43% 30.07% ₡28,114.93 ₡31,769.87
COSTEO TEÓRICO DE PLASTICO CAJAS

CONT 20

PRECIO FOB
CODIGO DESCRIPCION CANTIDAD
CHINA

S-5602 Airtight Storage Container(Rectangle 1150 9935 $ 2.19


S-5608 Airtight Storage Container(Square 1100 ML) 9777 $ 2.35
S-5609 Airtight Storage Container(Square 2200 ML) 5461 $ 3.12
S-10826 Food Container(0.91 L) 11581 $ 1.49
S-9478 Food Container (0.7 L) 19608 $ 1.25
S-9475 Food Container (0.45 L) 27559 $ 0.93
S-8397 Food Container(0.91 L) 3795 $ 3.02
S-7587.4 Food Container (0.7 L) 23422 $ 0.87
S-8749 Food Container (0.76) 75623 $ 0.38

NEW SUNBEAM FOOD CONTAINERS


S-8751 Sunbeam - 4 pk food container 9984 $ 1.52
S-9853 Sunbeam - 10 pk food container 864 $ 19.92
S-5608A10 Sunbeam - 10 pk food container 1449 $ 22.18
S-5607A7 Sunbeam - 12 pk food container 2016 $ 14.85
S-5820A3 Sunbeam - 15 pk Ceramic food container 3024 $ 10.70
cont 20"
2000 0.50%

PRECIO MOTTA -
TOTAL FLETE SEGURO OTROS GASTOS FLETE + SEG
ECE

$ 2.43 24,175.17 2,000.00 130.88 - 2,130.88


$ 2.61 25,528.83 2,000.00 137.64 - 2,137.64
$ 3.47 18,931.47 2,000.00 104.66 - 2,104.66
$ 1.66 19,172.99 2,000.00 105.86 - 2,105.86
$ 1.39 27,233.33 2,000.00 146.17 - 2,146.17
$ 1.03 28,477.63 2,000.00 152.39 - 2,152.39
$ 3.36 12,734.33 2,000.00 73.67 - 2,073.67
$ 0.97 22,641.27 2,000.00 123.21 - 2,123.21
$ 0.42 31,929.71 2,000.00 169.65 - 2,169.65

$ 1.69 16,861.87 2,000.00 94.31 - 2,094.31


$ 22.13 19,123.20 2,000.00 105.62 - 2,105.62
$ 24.64 35,709.80 2,000.00 188.55 - 2,188.55
$ 16.50 33,264.00 2,000.00 176.32 - 2,176.32
$ 11.89 35,952.00 2,000.00 189.76 - 2,189.76
14.00% 0% 13% 1.00%

COSTO CIF % DAI DAI % ISC ISC % IVA IVA LEY 6946

26,306.04 14% 3,682.85 0% 0.00 13% 3,932.75 1%


27,666.48 14% 3,873.31 0% 0.00 13% 4,136.14 1%
21,036.12 14% 2,945.06 0% 0.00 13% 3,144.90 1%
21,278.85 14% 2,979.04 0% 0.00 13% 3,181.19 1%
29,379.50 14% 4,113.13 0% 0.00 13% 4,392.24 1%
30,630.02 14% 4,288.20 0% 0.00 13% 4,579.19 1%
14,808.01 14% 2,073.12 0% 0.00 13% 2,213.80 1%
24,764.47 14% 3,467.03 0% 0.00 13% 3,702.29 1%
34,099.36 14% 4,773.91 0% 0.00 13% 5,097.85 1%

18,956.18 14% 2,653.86 0% 0.00 13% 2,833.95 1%


21,228.82 14% 2,972.03 0% 0.00 13% 3,173.71 1%
37,898.35 14% 5,305.77 0% 0.00 13% 5,665.80 1%
35,440.32 14% 4,961.64 0% 0.00 13% 5,298.33 1%
38,141.76 14% 5,339.85 0% 0.00 13% 5,702.19 1%
390 ₡550.00 TEORICO MAYORISTA

GASTOS Flete COSTO UNIT


LEY 6946 COSTO UNIT COSTO TOTAL MUP
Interno COLONES

263.06 0.04 $3.04 30,251.99 ₡1,674.75 34.00%


276.66 0.04 $3.25 31,816.49 ₡1,789.82 34.00%
210.36 0.07 $4.43 24,191.61 ₡2,436.44 34.00%
212.79 0.03 $2.11 24,470.72 ₡1,162.15 34.00%
293.80 0.02 $1.72 33,786.44 ₡947.70 34.00%
306.30 0.01 $1.28 35,224.54 ₡702.98 34.00%
148.08 0.10 $4.49 17,029.31 ₡2,468.02 34.00%
247.64 0.02 $1.22 28,479.16 ₡668.75 34.00%
340.99 0.01 $0.52 39,214.27 ₡285.20 34.00%

189.56 0.04 $2.18 21,799.64 ₡1,200.90 34.00%


212.29 0.45 $28.26 24,413.59 ₡15,541.06 34.00%
378.98 0.27 $30.08 43,583.37 ₡16,543.03 34.00%
354.40 0.19 $20.22 40,756.56 ₡11,119.10 34.00%
381.42 0.13 $14.51 43,863.15 ₡7,977.76 34.00%
TEORICO MAYORISTA TEÓRICO RETAIL (MSRP)

PRECIO RETAIL CON


MARGEN PRECIO SIN IVA MUP MARGEN PRECIO RETAIL SIN IVA
IVA

25.37% ₡2,244.16 43% 30.07% ₡3,209.15 ₡3,626.34


25.37% ₡2,398.36 43% 30.07% ₡3,429.65 ₡3,875.51
25.37% ₡3,264.83 43% 30.07% ₡4,668.70 ₡5,275.63
25.37% ₡1,557.28 43% 30.07% ₡2,226.92 ₡2,516.42
25.37% ₡1,269.92 43% 30.07% ₡1,815.99 ₡2,052.07
25.37% ₡942.00 43% 30.07% ₡1,347.06 ₡1,522.17
25.37% ₡3,307.14 43% 30.07% ₡4,729.21 ₡5,344.01
25.37% ₡896.13 43% 30.07% ₡1,281.46 ₡1,448.06
25.37% ₡382.17 43% 30.07% ₡546.50 ₡617.55

25.37% ₡1,609.21 43% 30.07% ₡2,301.17 ₡2,600.32


25.37% ₡20,825.02 43% 30.07% ₡29,779.78 ₡33,651.15
25.37% ₡22,167.66 43% 30.07% ₡31,699.76 ₡35,820.73
25.37% ₡14,899.60 43% 30.07% ₡21,306.42 ₡24,076.26
25.37% ₡10,690.19 43% 30.07% ₡15,286.98 ₡17,274.28
IMPUESTOS APLICANDO TLC CHINA - COSTA RICA
IMAGEN DE PRODUCTO TIPO DE PRODUCTO DAI % SELECTIVO % LEY 6946 %

UTENSILIOS DE COCINA (CUCHARAS PLASTICAS,


14.00% 0.00% 1.00%
ESPATULAS OTROS)

SARTENES INDIVIDUALES DE ACERO INOX 7.00% 0.00% 0.50%

OLLAS INDIVIDUALES DE ACERO INOX 7.00% 0.00% 0.50%

LECHERA ACERO INOX 7.00% 0.00% 0.50%

FREIDORA NO ELECTRICA 7.00% 0.00% 0.50%

sets de ollas en aluminio con antiadherente 9.33% 0.00% 0.67%

sets de ollas aluminio con ceramica 9.33% 0.00% 0.67%

sets de ollas en acero inoxidable 7.00% 0.00% 0.50%

sartenes de aluminio individual con antiadherente 9.33% 0.00% 0.67%

sartenes de aluminio individual con cerámica 9.33% 0.00% 0.67%

ollas de aluminio con antiadherente 9.33% 0.00% 0.67%

set de sartenes de aluminio con antiadherente con


9.33% 0.00% 0.67%
accesoriso
IMPUESTOS APLICANDO TLC CHINA - COSTA RICA
IMAGEN DE PRODUCTO TIPO DE PRODUCTO DAI % SELECTIVO % LEY 6946 %

sets de cuchillos acero inox mangos baquelita 4.50% 0.00% 0.50%

set de cubiertos 4.50% 0.00% 0.50%

cuchillos de cerámica 7.00% 0.00% 0.50%

sets de cuchillos de cerámica 7.00% 0.00% 0.50%

set de cuchillos y pelador de papas 7.00% 0.00% 0.50%

set de cubiertos acero inox 4.50% 0.00% 0.50%

cubiertos acero inox individuales 4.50% 0.00% 0.50%

accesorios de cocina, sacador de pulpa, partidor de


14.00% 0.00% 1.00%
aguacate, cuchara helado, exprimidor

accesorios de cocina: rebanador de queso, cartador de


5.00% 0.00% 1.00%
pizza, destapador de botellas, pela papas

accesorios de cocina: batidor manual, colador, pelador de


5.00% 0.00% 1.00%
papa, rallador

vajillas 7.00% 0.00% 5.00%


IMPUESTOS APLICANDO TLC CHINA - COSTA RICA
IMAGEN DE PRODUCTO TIPO DE PRODUCTO DAI % SELECTIVO % LEY 6946 %

utensilios de plastico 14.00% 1.00%

utensilios de vidrio tipo PIREX ORIGEN MEXICO 0.00% 0.00% 0.00%

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