PRODUCCION/MENSUA

L (26 DIAS) 1300

N JUANE cantidad P/U TOTAL COSTO FIJO

1 Pollo 91 S/ 8.50 S/ 773.50

2 Arroz 104 S/ 2.90 S/ 301.60
3 Sal 26 S/ 0.70 S/ 18.20
4 Cebolla 78 S/ 0.30 S/ 23.40
5 Ajos 26 S/ 0.50 S/ 13.00
6 Kiosn 26 S/ 0.50 S/ 13.00
7 Sachaculantro 104 S/ 0.50 S/ 52.00
8 Azafran 26 S/ 1.00 S/ 26.00
9 Doña Gusta 78 S/ 0.50 S/ 39.00
10 Huevo 598 S/ 0.30 S/ 179.40
11 Aceite 26 S/ 5.00 S/ 130.00
12 Aceituna 26 S/ 5.00 S/ 130.00
13 Oregano 26 S/ 0.50 S/ 13.00
14 Hojas de bijao 936 S/ 0.50 S/ 468.00
15 Rafia 52 S/ 1.00 S/ 52.00
16 Rocoto 78 S/ 0.50 S/ 39.00
17 Bolsa con asa 26 S/ 2.00 S/ 52.00
18 Agua 60 S/ 0.35 S/. 21.00 S/. 21.00
19 Cocinera/Vendedora 1 S/. 520.00 S/ 520.00 S/ 520.00
TOTAL S/ 2,864.10 S/. 541.00
 COSTO COSTO GAST ADM
COSTO VARIABLE DIRECTO INDIRECTO OTROS GIF VEN Y FIN
S/ 773.50 S/ 773.50
S/ 301.60 S/ 301.60
S/ 18.20 S/ 18.20
S/ 23.40 S/ 23.40
S/ 13.00 S/ 13.00
S/ 13.00 S/ 13.00
S/ 52.00 S/ 52.00
S/ 26.00 S/ 26.00
S/ 39.00 S/ 39.00
S/ 179.40 S/ 179.40
S/ 130.00 S/ 130.00
S/ 130.00 S/ 130.00
S/ 13.00 S/ 13.00
S/ 468.00 S/ 468.00
S/ 52.00 S/ 52.00
S/ 39.00 S/ 39.00
S/ 52.00 S/ 52.00
S/. 21.00
S/ 520.00
S/ 2,323.10 S/1,873.50 S/ 327.60 S/ 143.00 S/ 520.00
 ESTRUCTURA DE COSTOS
1 COSTO PRIMO S/. 2,393.50
1.1 MATERIA PRIMA DIRECTA S/. 1,873.50
1.2 MANO DE OBRA DIRECTA S/. 520.00
2 COSTO INDIRECTO S/. 470.60
2.1 MATERIALES INDIRECTOS S/. 327.60
2.2 MANO DE OBRA INDIRECTA S/. 0.00
2.3 OTROS GASTOS INDIRECTOS S/. 143.00
SUB TOTAL S/. 2,864.10
3 GASTOS DE ADMINISTRACION S/. 0.00
4 GASTOS DE VENTAS S/. 0.00

5 GASTOS FINANCIEROS S/. 0.00

TOTAL DE COSTOS DE PRODUCCION S/. 2,864.10
UTILIDAD 80% S/. 2,291.28
SUB TOTAL S/. 5,155.38
IGV 0%
TOTAL COSTO DE HACER Y VENDER S/. 5,155.38
UNIDADES PRODUCIDAS 1300
PRECIO DE VENTA UNITARIO S/. 4.0

costo fijo unit (cfu)= S/. 0.42

costo var unit (cvu)= S/. 1.79

PUNTO DE EQUILIBRIO JUANES

PE= COSTO FIJO
PVU CVU

PE= 541
S/. 3.97 S/. 1.79

PE= 248.3
 DATOS: S/. 1.79
COSTOS FIJOS S/. 541.00 UNIDADES COST. V. UNIT
COSTO V. UNIT. S/. 1.79 0 S/. 0.00
UNIDADES AVENDER O PRODUCIR 1300 82.77 S/. 147.91
PRECIO DE VENTA S/. 3.97 165.54 S/. 295.83
PUNTO DE EQUILIBRIO 248 S/. 443.74
UNIDADES FISICAS 248.32 331.09 S/. 591.65
UNIDADES MONETARIAS 984.740414 413.86 S/. 739.57
496.63 S/. 887.48

S/. 2,500.00

S/. 2,000.00

S/. 1,500.00

S/. 1,000.00

S/. 500.00

S/. 0.00
0 82.7719481596165.5438963191248.3158444787331.0877926382413.8597407978496.6316889573
COST. V. UNIT COSTO FIJO COSTO TOTAL INGRESO TOTAL
 S/. 541.00 PRECIO-> S/. 3.97
COSTO FIJO COSTO TOTAL INGRESO TOTAL
S/. 541.00 S/. 541.00 S/. 0.00
S/. 541.00 S/. 688.91 S/. 328.25
S/. 541.00 S/. 836.83 S/. 656.49
S/. 541.00 S/. 984.74 S/. 984.74 PE
S/. 541.00 S/. 1,132.65 S/. 1,312.99
S/. 541.00 S/. 1,280.57 S/. 1,641.23
S/. 541.00 S/. 1,428.48 S/. 1,969.48

926382413.8597407978496.6316889573
INGRESO TOTAL
Punto de Equilibrio 248.32 Unidades
Precio de Venta S/. 4.0
Tasa de Crecimiento 5% 1.05

MESES CANTIDAD P.VENTA VALOR

ENERO 248.32 S/. 4.0 S/. 984.74
FEBRERO 260.73 S/. 4.0 S/. 1,033.98
MARZO 273.77 S/. 4.0 S/. 1,085.68
ABRIL 287.46 S/. 4.0 S/. 1,139.96
MAYO 301.83 S/. 4.0 S/. 1,196.96
JUNIO 316.92 S/. 4.0 S/. 1,256.81
JULIO 332.77 S/. 4.0 S/. 1,319.65
AGOSTO 349.41 S/. 4.0 S/. 1,385.63
SEPTIEMBRE 366.88 S/. 4.0 S/. 1,454.91
OCTUBRE 385.22 S/. 4.0 S/. 1,527.66
NOVIEMBRE 404.48 S/. 4.0 S/. 1,604.04
DICIEMBRE 424.70 S/. 4.0 S/. 1,684.24
TOTAL 3952.47 S/. 4.0 S/. 15,674.24
 10%
INVENTARIO NECESIDAD INVENTARIO
MESES VENTAS FINAL PRODUCCIÓN INICIAL
ENERO 248.32 25 273.15 0
FEBRERO 260.73 26 286.80 25
MARZO 273.77 27 301.15 26
ABRIL 287.46 29 316.20 27
MAYO 301.83 30 332.01 29
JUNIO 316.92 32 348.61 30
JULIO 332.77 33 366.04 32
AGOSTO 349.41 35 384.35 33
SEPTIEMBRE 366.88 37 403.56 35
OCTUBRE 385.22 39 423.74 37
NOVIEMBRE 404.48 40 444.93 39
DICIEMBRE 424.70 42 467.17 40
TOTAL 3952.47 395.25 4347.72 0
PRESUPUESTO
PLANEADO
273.15
261.97
275.07
288.83
303.27
318.43
334.35
351.07
368.62
387.05
406.41
426.73
3994.95
 MATERIALES DIRECTOS E INDIRECTOS
S/. 1.44
PRODUCCION INVENTARIO NECESIDAD INVENTARIO
MESES COSTO
PLANEADA INICIAL FINAL
ENERO 273.15 S/. 393.65 S/. 0.00 S/. 393.65 S/. 39.36
FEBRERO 261.97 S/. 377.54 S/. 39.36 S/. 338.18 S/. 37.75
MARZO 275.07 S/. 396.42 S/. 37.75 S/. 358.67 S/. 39.64
ABRIL 288.83 S/. 416.24 S/. 39.64 S/. 376.60 S/. 41.62
MAYO 303.27 S/. 437.05 S/. 41.62 S/. 395.43 S/. 43.71
JUNIO 318.43 S/. 458.91 S/. 43.71 S/. 415.20 S/. 45.89
JULIO 334.35 S/. 481.85 S/. 45.89 S/. 435.96 S/. 48.19
AGOSTO 351.07 S/. 505.94 S/. 48.19 S/. 457.76 S/. 50.59
SEPTIEMBRE 368.62 S/. 531.24 S/. 50.59 S/. 480.65 S/. 53.12
OCTUBRE 387.05 S/. 557.80 S/. 53.12 S/. 504.68 S/. 55.78
NOVIEMBRE 406.41 S/. 585.69 S/. 55.78 S/. 529.91 S/. 58.57
DICIEMBRE 426.73 S/. 614.98 S/. 58.57 S/. 556.41 S/. 61.50
TOTAL 3994.95 S/. 5,757.33 S/. 58.57 S/. 5,243.10 S/. 0.00

OTROS MATERIALES INDIRECTOS

S/. 0.11
PRODUCCION INVENTARIO NECESIDAD INVENTARIO
MESES COSTO
PLANEADA INICIAL FINAL
ENERO 273.15 S/. 30.05 S/. 0.00 S/. 30.05 S/. 3.00
FEBRERO 261.97 S/. 28.82 S/. 3.00 S/. 25.81 S/. 2.88
MARZO 275.07 S/. 30.26 S/. 2.88 S/. 27.38 S/. 3.03
ABRIL 288.83 S/. 31.77 S/. 3.03 S/. 28.75 S/. 3.18
MAYO 303.27 S/. 33.36 S/. 3.18 S/. 30.18 S/. 3.34
JUNIO 318.43 S/. 35.03 S/. 3.34 S/. 31.69 S/. 3.50
JULIO 334.35 S/. 36.78 S/. 3.50 S/. 33.28 S/. 3.68
AGOSTO 351.07 S/. 38.62 S/. 3.68 S/. 34.94 S/. 3.86
SEPTIEMBRE 368.62 S/. 40.55 S/. 3.86 S/. 36.69 S/. 4.05
OCTUBRE 387.05 S/. 42.58 S/. 4.05 S/. 38.52 S/. 4.26
NOVIEMBRE 406.41 S/. 44.70 S/. 4.26 S/. 40.45 S/. 4.47
DICIEMBRE 426.73 S/. 46.94 S/. 4.47 S/. 42.47 S/. 0.00
TOTAL 3994.95 S/. 439.44 S/. 4.47 S/. 400.19 S/. 0.00

PRESUPUESTO RESUMIDO
PRODUCCION INVENTARIO INVENTARIO
MESES COSTO NECESIDAD
PLANEADA INICIAL FINAL
ENERO 273.15 S/. 423.69 S/. 0.00 S/. 423.69 S/. 42.37
FEBRERO 261.97 S/. 406.36 S/. 42.37 S/. 363.99 S/. 40.64
MARZO 275.07 S/. 426.68 S/. 40.64 S/. 386.04 S/. 42.67
ABRIL 288.83 S/. 448.01 S/. 42.67 S/. 405.34 S/. 44.80
MAYO 303.27 S/. 470.41 S/. 44.80 S/. 425.61 S/. 47.04
JUNIO 318.43 S/. 493.93 S/. 47.04 S/. 446.89 S/. 49.39
JULIO 334.35 S/. 518.63 S/. 49.39 S/. 469.24 S/. 51.86
AGOSTO 351.07 S/. 544.56 S/. 51.86 S/. 492.70 S/. 54.46
SEPTIEMBRE 368.62 S/. 571.79 S/. 54.46 S/. 517.33 S/. 57.18
OCTUBRE 387.05 S/. 600.38 S/. 57.18 S/. 543.20 S/. 60.04
NOVIEMBRE 406.41 S/. 630.40 S/. 60.04 S/. 570.36 S/. 63.04
DICIEMBRE 426.73 S/. 661.92 S/. 63.04 S/. 598.88 S/. 61.50
TOTAL 3994.95 S/. 6,196.77 S/. 63.04 S/. 5,643.29 S/. 61.50
 COMPRAS
PLANEADAS
S/. 354.28
S/. 300.42
S/. 319.02
S/. 334.98
S/. 351.72
S/. 369.31
S/. 387.78
S/. 407.17
S/. 427.52
S/. 448.90
S/. 471.34
S/. 494.91
S/. 4,667.36

COMPRAS
PLANEADAS
S/. 27.04
S/. 22.93
S/. 24.35
S/. 25.57
S/. 26.85
S/. 28.19
S/. 29.60
S/. 31.08
S/. 32.63
S/. 34.26
S/. 35.98
S/. 42.47
S/. 360.94

COMPRAS
PLANEADAS
S/. 381.32
S/. 323.36
S/. 343.37
S/. 360.54
S/. 378.57
S/. 397.50
 S/. 417.37
S/. 438.24
S/. 460.16
S/. 483.16
S/. 507.32
S/. 537.38
S/. 5,028.31