Pag 01 ESTRUCTURA DE COSTOS PARA CAL FINA

36 tm x dia
IGV 18%
PRODUCCIÓN DIARIA ( TM) 36
PRODUCCIÓN MES ( TM) 900

1 MATERIA PRIMA E INSUMOS (Para producir 36 TM diarias)

TOTAL COSTO
UNIDAD DE
INSUMOS CANTIDAD COSTO POR UNIDAD UNITARIO (SIN
MEDIDA IGV)
PIEDRA CALIZA TM 72 S/. 28.10
CARBON TM 9 S/. 204.10
DINAMITA UNIDADES 8 S/. 2.50 S/. 2.12
GUIA UNIDAD 12 S/. 2.00 S/. 1.69
GUIA ELECTRICA PENTACORE METROS 16 S/. 1.50 S/. 1.27
FULMINANTES UNIDADES 6 S/. 2.00 S/. 1.69
ANFO KILOGRAMOS 3 S/. 8.00 S/. 6.78
COMBUSTIBLE COMPRESORA GALONES 4 S/. 14.50 S/. 12.29
COMBUSTIBLE GENERADOR GALONES 10 S/. 14.50 S/. 12.29

2 OTROS COSTOS
TOTAL COSTO
UNIDAD DE
OTROS CANTIDAD COSTO POR UNIDAD UNITARIO (SIN
MEDIDA IGV)
ACARREO DE CARBON TM 9 S/. 5.00 S/. 4.24
FLETE DE CARBON TM 9 S/. 40.00 S/. 33.90
ALQUILER DE HORNO *** MES 1 S/. 6,000.00 S/. 5,084.75
DERECHOS DE CONCESIÓN Y OTRAS LICENCIAS ANUAL 1 S/. 7,025.00
3 MANO DE OBRA
TOTAL COSTO
UNIDAD DE
OTROS CANTIDAD COSTO POR UNIDAD UNITARIO (SIN
MEDIDA IGV)
OBREROS MES 1 S/. 55,892.41
SUPERVISOR DE CAMPO MES 1 S/. 3,377.29
SUPERVISOR DE SEGURIDAD MES 1 S/. 5,395.68
4 INMUEBLE, MAQUINARIA Y EQUIPO
SUB TOTAL TOTAL COSTO (SIN
ITEM - DESCRIPCION UNIDADES COSTO UNITARIO TASA DEPREC. COSTO IGV)
PLANTA (Edificacion que incluye almacenes y m 1 S/. 80,000.00 3% S/. 80,000.00
COMPRESORA 1 S/. 30,910.00 10% S/. 30,910.00 S/. 26,194.92
GENERADOR 1 S/. 5,500.00 10% S/. 5,500.00 S/. 4,661.02
HORNO 2 S/. 30,000.00 10% S/. 60,000.00
MOLINO 1 S/. 19,500.00 10% S/. 19,500.00 S/. 16,525.42
COMPUTADORA 1 S/. 2,750.00 25% S/. 2,750.00 S/. 2,330.51
LAP TOP 1 S/. 2,150.00 25% S/. 2,150.00 S/. 1,822.03

5 MANTENiMIENTO DE INMUEBLE, MAQUINARIA Y EQUIPO

COSTO POR SUB TOTAL
MANTENIMIENTO UNIDADES VECES VEZ/UNIDAD COSTO ANUAL
MOTOR COMPRESORA 1 6 S/. 400.00 S/. 2,400.00
MOTOR MOLINO 1 6 S/. 150.00 S/. 900.00
CAMBIO DE CRIBA 1 18 S/. 330.00 S/. 5,940.00
PERNOS PARA CRIBA 20 12 S/. 4.00 S/. 960.00
HORNOS 1,2 Y 3 (horno 3 es alquilado)
+ ladrillo (unidades) 5000 3 S/. 0.62 S/. 9,300.00
+ cemento (bolsas) 50 3 S/. 24.00 S/. 3,600.00
+ arena (cubos) 20 3 S/. 70.00 S/. 4,200.00
+ mano de obra 1 3 S/. 1,500.00 S/. 4,500.00
BARRENA COMPRESORA
+tipo 3" 1 6 S/. 300.00 S/. 1,800.00
+tipo 6" 1 6 S/. 600.00 S/. 3,600.00
+tipo 8" 1 6 S/. 900.00 S/. 5,400.00

6 HERRAMIENTAS Y SEGURIDAD
VECES AL AÑO COSTO POR SUB TOTAL
HERRAMIENTAS Y EPPS UNIDADES (RENOVAR) VEZ/UNIDAD COSTO ANUAL
PALANAS 15 6 S/. 40.00 S/. 3,600.00
MARTILLOS MOLINO 36 6 S/. 16.67 S/. 3,600.72
CARRETILLAS TIPO 1 10 3 S/. 300.00 S/. 9,000.00
PICOTAS 3 4 S/. 25.00 S/. 300.00
CARRETILLAS TIPO 2 4 4 S/. 200.00 S/. 3,200.00
TRINCHE 4 6 S/. 75.00 S/. 1,800.00
RASTRILLOS 3 6 S/. 50.00 S/. 900.00
COMBAS 14 lb 4 2 S/. 120.00 S/. 960.00
COMBAS 12 lb 2 2 S/. 100.00 S/. 400.00
COMBAS 10 lb 6 2 S/. 80.00 S/. 960.00
COMBAS 2 lb 2 6 S/. 25.00 S/. 300.00
ZARANDA 1 2 S/. 120.00 S/. 240.00
RASTRILLO PALETA 4 4 S/. 40.00 S/. 640.00
 EXTRACTORES DE POLVO 1 2 S/. 130.00 S/. 260.00
SACOS 400 12 S/. 0.70 S/. 3,360.00
CASCOS 41 3 S/. 12.00 S/. 1,476.00
BOTAS 41 2 S/. 70.00 S/. 5,740.00
GUANTES BADANA 14 6 S/. 10.00 S/. 840.00
GUANTES NEOPRENE 22 6 S/. 12.00 S/. 1,584.00
ZAPATOS 41 2 S/. 70.00 S/. 5,740.00
RESPIRADORES 41 3 S/. 55.00 S/. 6,765.00
TYBEX 41 52 S/. 18.00 S/. 38,376.00
LENTES 41 6 S/. 12.00 S/. 2,952.00
MASCARA FULLFILE 8 3 S/. 250.00 S/. 6,000.00
FILTRO DE RESPIRADOR 41 2 S/. 15.00 S/. 1,230.00

7 GASTOS ADMINISTRACION Y VENTAS

TOTAL COSTO
ITEM - DESCRIPCION UNIDADES CANTIDAD COSTO POR UNIDAD UNITARIO (SIN
IGV)
AGUA OFICINA MES 1 S/. 60.00 S/. 50.85
LUZ MES 1 S/. 120.00 S/. 101.69
TELEFONIA E INTERNET (INC CELULARES) MES 1 S/. 550.00 S/. 466.10
ALQUILER OFICINA MES 1 S/. 800.00
UTILES DE OFICINA MES 1 S/. 150.00 S/. 127.12
GERENTE GENERAL MES 1 S/. 7,493.83
ADMINISTRADOR MES 1 S/. 3,696.92
GUARDIAN MES 1 S/. 1,288.95

8 COSTO FINANCIERO TEA 16%

TOTAL COSTO
ITEM - DESCRIPCION UNIDADES CANTIDAD COSTO POR UNIDAD UNITARIO (SIN
IGV)
CAPITAL DE TRABAJO MES 2 S/. 8,176.07
TOTALES S/.
PRODUCCIÓN ( tm)
COSTO UNITARIO
COSTO TOTAL UNITARIO S/. X TM
MARGEN UTILIDAD
VALOR EN PLANTA

FLETE
TOTAL COSTO
ITEM - DESCRIPCION UNIDADES CANTIDAD COSTO POR UNIDAD UNITARIO (SIN
IGV)
ALQUILER DE BOMBONA (MAQ. SECA) MES 1 S/. 19,895.00 S/. 16,860.17
COMBUSTIBLE BOMBONA DIARIO 44 S/. 15.00 S/. 12.71
CHOFER DE BOMBONA MES 1 S/. 3,297.53
ALQUILER DE CAMIONETA MES 1 S/. 5,472.00 S/. 4,637.29
COMBUSTIBLE CAMIONETA DIARIO 8 S/. 14.50 S/. 12.29

FLETE X TM
VALOR DE VENTA
IGV
PRECIO DE VENTA
TOTAL COSTO (SIN TOTAL COSTO (SIN COSTO DIARIO CLASIF GASTO
IGV) ANUAL IGV) MENSUAL s/IGV

S/. 2,023.20 MP Variable

S/. 1,836.90 MP Variable
S/. 16.95 MP Variable
S/. 20.34 MP Variable
S/. 20.34 MP Variable
S/. 10.17 MP Variable
S/. 20.34 MP Variable
S/. 49.15 MP Variable
S/. 122.88 MP Variable
S/. - S/. - S/. 4,120.27

TOTAL COSTO (SIN TOTAL COSTO (SIN COSTO DIARIO CLASIF GASTO
IGV) ANUAL IGV) MENSUAL

S/. 38.14 CIF Variable

S/. 305.08 CIF Variable
S/. 5,084.75 CIF Fijo
S/. 585.42 CIF Fijo
S/. - S/. 5,670.16 S/. 343.22
TOTAL COSTO (SIN TOTAL COSTO (SIN CLASIF GASTO
IGV) ANUAL IGV) MENSUAL

S/. 55,892.41 MOD Variable

S/. 3,377.29 MOD Fijo
S/. 5,395.68 MOD Fijo
S/. - S/. 64,665.38
 DEPREC. ANUAL DEPREC. MENSUAL CLASIF GASTO

S/. 2,400.00 S/. 200.00 CIF Fijo

S/. 2,619.49 S/. 218.29 CIF Fijo
S/. 466.10 S/. 38.84 CIF Fijo
S/. 6,000.00 S/. 500.00 CIF Fijo
S/. 1,652.54 S/. 137.71 CIF Fijo
S/. 582.63 S/. 48.55 Fijo
S/. 455.51 S/. 37.96 Fijo
S/. 14,176.27 S/. 1,181.36

TOTAL COSTO (SIN TOTAL COSTO (SIN CLASIF GASTO

IGV) ANUAL IGV) MENSUAL
S/. 2,400.00 S/. 200.00 S/. 0.22 CIF Fijo
S/. 900.00 S/. 75.00 CIF Fijo
S/. 5,033.90 S/. 419.49 CIF Fijo
S/. 813.56 S/. 67.80 CIF Fijo

S/. 9,300.00 S/. 775.00 CIF Fijo

S/. 3,600.00 S/. 300.00 CIF Fijo
S/. 4,200.00 S/. 350.00 CIF Fijo
S/. 4,500.00 S/. 375.00 CIF Fijo

S/. 1,525.42 S/. 127.12 CIF Fijo

S/. 3,050.85 S/. 254.24 CIF Fijo
S/. 4,576.27 S/. 381.36 CIF Fijo
S/. 39,900.00 S/. 3,325.00

TOTAL COSTO (SIN TOTAL COSTO (SIN CLASIF GASTO

IGV) ANUAL IGV) MENSUAL
S/. 3,050.85 S/. 254.24 CIF Fijo
S/. 3,051.46 S/. 254.29 CIF Fijo
S/. 7,627.12 S/. 635.59 CIF Fijo
S/. 254.24 S/. 21.19 CIF Fijo
S/. 2,711.86 S/. 225.99 CIF Fijo
S/. 1,525.42 S/. 127.12 CIF Fijo
S/. 762.71 S/. 63.56 CIF Fijo
S/. 813.56 S/. 67.80 CIF Fijo
S/. 338.98 S/. 28.25 CIF Fijo
S/. 813.56 S/. 67.80 CIF Fijo
S/. 254.24 S/. 21.19 CIF Fijo
S/. 203.39 S/. 16.95 CIF Fijo
S/. 542.37 S/. 45.20 CIF Fijo
S/. 220.34 S/. 18.36 CIF Fijo
S/. 2,847.46 S/. 237.29 CIF Fijo
S/. 1,250.85 S/. 104.24 CIF Fijo
S/. 4,864.41 S/. 405.37 CIF Fijo
S/. 711.86 S/. 59.32 CIF Fijo
S/. 1,342.37 S/. 111.86 CIF Fijo
S/. 4,864.41 S/. 405.37 CIF Fijo
S/. 5,733.05 S/. 477.75 CIF Fijo
S/. 32,522.03 S/. 2,710.17 CIF Fijo
S/. 2,501.69 S/. 208.47 CIF Fijo
S/. 5,084.75 S/. 423.73 CIF Fijo
S/. 1,042.37 S/. 86.86 CIF Fijo
S/. 84,935.36 S/. 7,077.95

TOTAL COSTO (SIN TOTAL COSTO (SIN CLASIF GASTO

IGV) ANUAL IGV) MENSUAL

S/. 50.85 GAV Fijo

S/. 101.69 GAV Fijo
S/. 466.10 GAV Fijo
S/. 800.00 GAV Fijo
S/. 127.12 GAV Fijo
S/. 7,493.83 GAV Fijo
S/. 3,696.92 GAV Fijo
S/. 1,288.95 GAV Fijo
S/. - S/. 14,025.46

TOTAL COSTO (SIN TOTAL COSTO (SIN CLASIF GASTO

IGV) ANUAL IGV) MENSUAL

S/. 4,088.04
 COSTOS MENSUALES COSTOS DIARIOS
S/. 100,033.35 S/. 4,463.49
900 36
S/. 111.15 S/. 123.99
S/. 235.13
12%
S/. 263.35 S/. 47.40 S/. 310.75

TOTAL COSTO (SIN TOTAL COSTO (SIN

IGV) ANUAL IGV) MENSUAL

S/. 16,860.17
S/. 16,779.66
S/. 3,297.53
S/. 4,637.29
S/. 2,949.15
S/. 44,523.80

S/. 49.47
S/. 312.82
S/. 56.31
S/. 369.13
2.50% 16.00%
 PLANILLA

Pag 02 ESTRUCTURA DE COSTOS PARA CAL FINA

1 MANO OBRA DIRECTA E INDIRECTA

0.09 0.0972 0.0449

PUESTO - DESCRIPCION NUMERO DE REM. BASICA SEGURO DE CTS SCTR

OBREROS SALUD

1.1 MOD OBRERO TIPO 1 12 S/. 930.00 S/. 83.70 S/. 90.40 S/. 41.76
1.1 MOD OBRERO TIPO 2 6 S/. 930.00 S/. 83.70 S/. 90.40 S/. 41.76
1.1 MOD OBRERO TIPO 3 6 S/. 930.00 S/. 83.70 S/. 90.40 S/. 41.76
1.1 MOD OBRERO TIPO 4 6 S/. 930.00 S/. 83.70 S/. 90.40 S/. 41.76
1.1 MOD OBRERO TIPO 5 8 S/. 930.00 S/. 83.70 S/. 90.40 S/. 41.76
1.1 CIF CHOFER BOMBONA 1 S/. 2,000.00 S/. 180.00 S/. 194.40 S/. 89.80
1.1 CIF SUPERVISOR DE CAMPO 1 S/. 2,200.00 S/. 198.00 S/. 213.84 S/. 98.78
1.1 CIF SUPERVISOR DE SEGURIDAD 1 S/. 3,500.00 S/. 315.00 S/. 340.20 S/. 157.15

2 PERSONAL DE ADMINISRACION Y OTROS

0.09 0.0972 0.0449

NUMERO DE REMUNERACION SEGURO DE

PUESTO - DESCRIPCION CTS SCTR
OBREROS BASICA SALUD

2.1 GAVF GERENTE GENERAL 1 S/. 5,000.00 S/. 450.00 S/. 486.00 S/. 224.50
2.2 GAVF ADMINISTRADOR 1 S/. 2,500.00 S/. 225.00 S/. 243.00 S/. 112.25
2.3 GAVF GUARDIAN 1 S/. 850.00 S/. 76.50 S/. 82.62 S/. 38.17
 3045
S/. 3,545.00
2 30

GRATIF. asignacion BONOS / TOTAL REM. MENSUAL POR TOTAL MENSUAL COSTO BASE PRODUC.
familiar VIATICOS SOBRECOSTOS TRABAJADOR REM. DIARIO DIARIA EN TM

S/. 155.00 S/. 93.00 S/. 170.00 S/. 540.85 S/. 1,470.85 S/. 17,650.24 S/. 588.34 36
S/. 155.00 S/. 170.00 S/. 540.85 S/. 1,470.85 S/. 8,825.12 S/. 294.17 36
S/. 155.00 S/. 170.00 S/. 540.85 S/. 1,470.85 S/. 8,825.12 S/. 294.17 36
S/. 155.00 S/. 170.00 S/. 540.85 S/. 1,470.85 S/. 8,825.12 S/. 294.17 36
S/. 155.00 S/. 170.00 S/. 540.85 S/. 1,470.85 S/. 11,766.82 S/. 392.23 36
S/. 333.33 S/. 500.00 S/. 1,297.53 S/. 3,297.53 S/. 3,297.53 S/. 109.92 36
S/. 366.67 S/. 300.00 S/. 1,177.29 S/. 3,377.29 S/. 3,377.29 S/. 112.58 36
S/. 583.33 S/. 500.00 S/. 1,895.68 S/. 5,395.68 S/. 5,395.68 S/. 179.86 36
S/. 67,962.92 TOTAL

2 30
BASE
BONOS / TOTAL COSTO TOTAL PRODUC.
GRATIF. COSTO DIARIO COSTO POR TM
VIATICOS SOBRECOSTOS MENSUAL DIARIA EN
TM
S/. 833.33 S/. 500.00 S/. 2,493.83 S/. 7,493.83 S/. 249.79 36 S/. 6.94
S/. 416.67 S/. 200.00 S/. 1,196.92 S/. 3,696.92 S/. 123.23 36 S/. 3.42
S/. 141.67 S/. 100.00 S/. 438.95 S/. 1,288.95 S/. 42.97 36 S/. 1.19
S/. 12,479.70 TOTAL S/. 11.56
 COSTO POR TM

S/. 16.34
S/. 8.17
S/. 8.17
S/. 8.17
S/. 10.90
S/. 3.05
S/. 3.13
S/. 5.00
S/. 62.93