capitulo 5 y 6

COSTO DE MATERIAL DIRECTO

PRODUCTO: JEANS

Volumen de produccin (En kilos) 4,000 4,600

Materiales requeridos por unidad de producto

Concepto Cantidad UMTela 1.200 metrosHilo 0.010 conosCierres 1.000 docenasBotones 3.000 docenasTocuyo 0.500 metrosGanchos 1.000 millaresEtiquetas 2.000 millaresAlfileres 1.000 cajasMoldes 0.002 KgBolsas 0.020 UndBase de carton 0.100 Und

Material directo requerido para la produccin al ao

Concepto 1 2Tela 4,800 5,520Hilo 40 46Cierres 4,000 4,600Botones 12,000 13,800Tocuyo 2,000 2,300Ganchos 4,000 4,600Etiquetas 8,000 9,200Alfileres 4,000 4,600Moldes 8 9Bolsas 80 92Base de carton 400 460

Precio de material directo estimado por ao

Concepto 1 2Tela 20.00 20.20Hilo 7.00 7.00Cierres 5.00 5.00

Botones 6.00 66.00Tocuyo 19.00 19.00Ganchos 18.00 18.00Etiquetas 45.00 45.40Alfileres 2.00 2.00Moldes 10.00 10.00Bolsas 20.00 20.00Base de carton 0.40 0.40

Costo de material directo utilizado

Concepto 1 2Tela 96,000 111,504Hilo 280 322Cierres 20,000 23,000Botones 72,000 910,800Tocuyo 38,000 43,700Ganchos 72,000 82,800Etiquetas 360,000 417,680Alfileres 8,000 9,200Moldes 80 92Bolsas 1,600 1,840Base de carton 160 184

Total 668,120 1,601,122

PRODUCTO: FALDAS



Concepto Cantidad UMTela 1.000 metrosHilo 0.005 conosCierres 0.500 docenasBotones 2.000 docenasTocuyo 0.500 metrosGanchos 2.000 millaresEtiquetas 1.000 millaresAlfileres 0.500 cajasMoldes 0.002 KgBolsas 0.020 UndBase de carton 0.100 Und


Concepto 1 2Tela 4,000 4,600Hilo 20 23Cierres 2,000 2,300Botones 8,000 9,200Tocuyo 2,000 2,300Ganchos 8,000 9,200Etiquetas 4,000 4,600Alfileres 2,000 2,300Moldes 8 9Bolsas 80 92Base de carton 400 460


Concepto 1 2Tela 20.00 20.20Hilo 7.00 7.00Cierres 5.00 5.00Botones 6.00 66.00Tocuyo 19.00 19.00Ganchos 18.00 18.00Etiquetas 45.00 45.40Alfileres 2.00 2.00Moldes 10.00 10.00Bolsas 20.00 20.00Base de carton 0.40 0.40


Concepto 1 2Tela 80,000 92,920Hilo 140 161Cierres 10,000 11,500Botones 48,000 607,200Tocuyo 38,000 43,700Ganchos 144,000 165,600Etiquetas 180,000 208,840Alfileres 4,000 4,600Moldes 80 92Bolsas 1,600 1,840

Base de carton 160 184Total 505,980 1,136,637

PRODUCTO: BLUSAS



Concepto Cantidad UMTela 3.000 metrosHilo 2.000 conosCierres 2.000 docenasBotones 4.000 docenasTocuyo 1.000 metrosGanchos 4.000 millaresEtiquetas 3.000 millares


Concepto 1 2Tela 12,000 13,800Hilo 8,000 9,200Cierres 8,000 9,200Botones 16,000 18,400Tocuyo 4,000 4,600Ganchos 16,000 18,400Etiquetas 12,000 13,800


Concepto 1 2Tela 20.00 20.20Hilo 7.00 7.00Cierres 5.00 5.00Botones 6.00 66.00Tocuyo 19.00 19.00Ganchos 18.00 18.00Etiquetas 45.00 45.40


Concepto 1 2

Tela 240,000 278,760Hilo 56,000 64,400Cierres 40,000 46,000Botones 96,000 1,214,400Tocuyo 76,000 87,400Ganchos 288,000 331,200Etiquetas 540,000 626,520

Total 1,336,000 2,648,680

5,500 6,000 7,000

3 4 56,600 7,200 8,400

55 60 705,500 6,000 7,00016,500 18,000 21,0002,750 3,000 3,5005,500 6,000 7,00011,000 12,000 14,0005,500 6,000 7,000

11 12 14110 120 140550 600 700

3 4 521.00 21.50 22.00

7.00 7.00 7.005.00 5.00 5.00

6.00 6.00 6.0019.00 19.00 19.0018.00 18.00 18.0046.00 47.00 48.00

2.00 2.00 2.0010.00 10.00 10.0020.00 20.00 20.00

0.40 0.40 0.40

3 4 5138,600 154,800 184,800

385 420 49027,500 30,000 35,00099,000 108,000 126,00052,250 57,000 66,50099,000 108,000 126,000

506,000 564,000 672,00011,000 12,000 14,000

110 120 1402,200 2,400 2,800220 240 280936,265 1,036,980 1,228,010

3,000 3,400 3,900

3 4 55,500 6,000 7,000

28 30 352,750 3,000 3,50011,000 12,000 14,0002,750 3,000 3,50011,000 12,000 14,0005,500 6,000 7,0002,750 3,000 3,500

11 12 14110 120 140550 600 700

3 4 521.00 21.50 22.00

7.00 7.00 7.005.00 5.00 5.006.00 6.00 6.00

19.00 19.00 19.0018.00 18.00 18.0046.00 47.00 48.00

2.00 2.00 2.0010.00 10.00 10.0020.00 20.00 20.00

0.40 0.40 0.40

3 4 5115,500 129,000 154,000

193 210 24513,750 15,000 17,50066,000 72,000 84,00052,250 57,000 66,500

198,000 216,000 252,000253,000 282,000 336,000

5,500 6,000 7,000110 120 140

2,200 2,400 2,800

220 240 280706,723 779,970 920,465

5,000 5,900 6,500

3 4 516,500 18,000 21,00011,000 12,000 14,00011,000 12,000 14,00022,000 24,000 28,0005,500 6,000 7,00022,000 24,000 28,00016,500 18,000 21,000

3 4 521.00 21.50 22.00

7.00 7.00 7.005.00 5.00 5.006.00 6.00 6.00

19.00 19.00 19.0018.00 18.00 18.0046.00 47.00 48.00

3 4 5

346,500 387,000 462,00077,000 84,000 98,00055,000 60,000 70,000

132,000 144,000 168,000104,500 114,000 133,000396,000 432,000 504,000759,000 846,000 1,008,000

1,870,000 2,067,000 2,443,000

COSTO DE MANO DE OBRA DIRECTA

N de trabajadores 10 20Semanas al ao 52 52Das trabajador por semana 6 6Jornal diario 29.00 29.00

Complementarias de ley y/o PCTrabajo en altura 2% 2%Gases y txicos 1% 1%Movilidad 2.00 2.00Refrigerio 3.00 3.00Asignacin familiar 75.00 75.00

Aportaciones patronales 0.36883639 0.36883639

Concepto \ Ao 1 2Jornales diarios 90,480.00 180,960.00Horas extras 0.00 0.00Dominicales 15,080.00 30,160.00Complementarias de ley y/o PC. 27,314.40 54,628.80Remuneracin bruta 132,874.40 265,748.80Aportaciones patronales 49,008.91 98,017.83

Costo de personal 181,883.31 363,766.63

25 30 3052 52 52

6 6 629.00 29.00 29.00

2% 2% 2%1% 1% 1%

2.00 2.00 2.003.00 3.00 3.00

75.00 75.00 75.00

0.36883639 0.36883639 0.36883639

3 4 5226,200.00 271,440.00 271,440.00

0.00 0.00 0.0037,700.00 45,240.00 45,240.0068,286.00 81,943.20 81,943.20

332,186.00 398,623.20 398,623.20122,522.29 147,026.74 147,026.74454,708.29 545,649.94 545,649.94

UTILES DE OFICINA

AREA: PRODUCCION

Cantidad de materiales indirectos requeridos al ao

Concepto UMTisa cajasBolsas Transparentes millarAgujas cientoPapel de Molde pliegoAlfileres cajas

Precio estimado de materiales indirectos


Costo de materiales indirectos utilizado


Total

AREA: ADMINISTRACIN

Materiales indirectos requeridos al ao

Concepto UMPapel bond de 80g A4 MillarToner A-52-20 UnidadLapiceros Faber Castell N 034 CientoPost it CientoMarcadores Ciento

Precio estimado




AREA: COMERCIALIZACIN


Concepto UMPapel bond de 80g A4 MillarToner A-52-20 UnidadLapiceros Faber Castell N 034 CientoLibro de Registro de Compras CientoPapel de Calco UnidadMarcadores Ciento

Precio estimado

Concepto UM

Papel bond de 80g A4 MillarToner A-52-20 UnidadLapiceros Faber Castell N 034 CientoLibro de Registro de Compras CientoPapel de Calco UnidadMarcadores Ciento


Concepto UMPapel bond de 80g A4 MillarToner A-52-20 UnidadLapiceros Faber Castell N 034 CientoLibro de Registro de Compras CientoPapel de Calco UnidadMarcadores Ciento

1 2 3 4 51 1 1 1 1

10.8 12.6 14.4 16.2 18.3108 126 144 162 174

194.4 226.8 259.2 291.6 300.254 63 72 81 90

1 2 3 4 5S/. 2.00 S/. 2.00 S/. 2.00 S/. 2.00 S/. 2.00

S/. 216.00 S/. 252.00 S/. 288.00 S/. 324.00 S/. 360.00S/. 756.00 S/. 882.00 S/. 1,008.00 S/. 1,134.00 S/. 1,240.00

S/. 97.20 S/. 113.40 S/. 129.60 S/. 145.80 S/. 160.72S/. 108.00 S/. 126.00 S/. 144.00 S/. 162.00 S/. 184.00

1 2 3 4 52.00 2.00 2.00 2.00 2.00

2,332.80 3,175.20 4,147.20 5,248.80 6,588.0081,648.00 111,132.00 145,152.00 183,708.00 215,760.0018,895.68 25,719.12 33,592.32 42,515.28 48,248.14

5,832.00 7,938.00 10,368.00 13,122.00 16,560.00108,710.48 147,966.32 193,261.52 244,596.08 287,158.14

1 2 3 4 525 25 25 25 2520 20 20 20 2030 30 30 30 3020 20 20 20 2025 25 25 25 25

1 2 3 4 5S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00S/. 22.00 S/. 2.00 S/. 22.00 S/. 22.00 S/. 22.00S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25S/. 26.00 S/. 26.00 S/. 26.00 S/. 26.00 S/. 26.00

1 2 3 4 5S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00S/. 440.00 S/. 40.00 S/. 440.00 S/. 440.00 S/. 440.00S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00S/. 405.00 S/. 405.00 S/. 405.00 S/. 405.00 S/. 405.00S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00

1 2 3 4 525 25 25 25 2520 20 20 20 2020 20 20 20 2025 25 25 25 2515 15 15 15 1520 20 20 20 20

1 2 3 4 5

20.25 20.25 20.25 20.25 20.2520.25 20.25 20.25 20.25 20.2520.25 20.25 20.25 20.25 20.2520.25 20.25 20.25 20.25 20.25

15 15 15 15 1520.25 20.25 20.25 20.25 20.25

1 2 3 4 5506.25 506.25 506.25 506.25 506.25405.00 405.00 405.00 405.00 405.00405.00 405.00 405.00 405.00 405.00506.25 506.25 506.25 506.25 506.25225.00 225.00 225.00 225.00 225.00405.00 405.00 405.00 405.00 405.00

UTILES DE LIMPIEZA

AREA: PRODUCCION

Cantidad de materiales indirectos requeridos al ao

Concepto UM 1Fregasuelos con PH neutro Unidad 30Cepillos Unidad 20Escobas Unidad 30Mopas Unidad 20Fregona de algodn Unidad 20Limpiacristales Unidad 20Bolsas de basura Unidad 20Papel Toalla Unidad 20

Precio estimado de materiales indirectos

Concepto UM 1Fregasuelos con PH neutro Unidad S/. 28.00Cepillos Unidad S/. 25.00Escobas Unidad S/. 32.00Mopas Unidad S/. 22.00Fregona de algodn Unidad S/. 27.00Limpiacristales Unidad S/. 20.25Bolsas de basura Unidad S/. 20.25Papel Toalla Unidad S/. 20.25


Concepto UM 1Fregasuelos con PH neutro Unidad S/. 840.00Cepillos Unidad S/. 500.00Escobas Unidad S/. 960.00Mopas Unidad S/. 440.00Fregona de algodn Unidad S/. 540.00Limpiacristales Unidad S/. 405.00Bolsas de basura Unidad S/. 405.00Papel Toalla Unidad S/. 405.00

Total S/. 4,495.00

AREA: ADMINISTRACIN


Concepto UM 1Fregasuelos con PH neutro Unidad 23Cepillos Unidad 25Escobas Unidad 23Mopas Unidad 25Limpiacristales Unidad 25Bolsas de basura Unidad 22Papel Toalla Unidad 20Papel Higienico Unidad 20

Precio estimado

Concepto UM 1Fregasuelos con PH neutro Unidad S/. 22.00Cepillos Unidad S/. 27.00Escobas Unidad S/. 24.00Mopas Unidad S/. 23.00Limpiacristales Unidad S/. 21.00Bolsas de basura Unidad S/. 20.25Papel Toalla Unidad S/. 20.25Papel Higienico Unidad S/. 20.25


Concepto UM 1Fregasuelos con PH neutro Unidad S/. 506.00Cepillos Unidad S/. 675.00Escobas Unidad S/. 552.00Mopas Unidad S/. 575.00Limpiacristales Unidad S/. 525.00Bolsas de basura Unidad S/. 445.50Papel Toalla Unidad S/. 445.50Papel Higienico Unidad S/. 405.00



Concepto UM 1Fregasuelos con PH neutro Unidad 24Cepillos Unidad 27Escobas Unidad 23Mopas Unidad 25Limpiacristales Unidad 25Plumeros Unidad 22Esponjas Unidad 20Papel Toalla Unidad 24Papel Higienico Unidad 20

Precio estimado

Concepto UM 1Fregasuelos con PH neutro Unidad S/. 24.00Cepillos Unidad S/. 30.00Escobas Unidad S/. 24.00Mopas Unidad S/. 23.00Limpiacristales Unidad S/. 21.00Plumeros Unidad S/. 20.25Esponjas Unidad S/. 20.25Papel Toalla Unidad S/. 22.00Papel Higienico Unidad S/. 20.25


Concepto UM 1Fregasuelos con PH neutro Unidad S/. 576.00Cepillos Unidad S/. 810.00Escobas Unidad S/. 552.00Mopas Unidad S/. 575.00Limpiacristales Unidad S/. 525.00Plumeros Unidad S/. 445.50Esponjas Unidad S/. 405.00Papel Toalla Unidad S/. 528.00Papel Higienico Unidad S/. 405.00

2 3 4 530 30 30 3020 20 20 2030 30 30 3020 20 20 2020 20 20 2020 20 20 2020 20 20 2020 20 20 20

2 3 4 5S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00S/. 32.00 S/. 32.00 S/. 32.00 S/. 32.00S/. 22.00 S/. 22.00 S/. 22.00 S/. 22.00S/. 27.00 S/. 27.00 S/. 27.00 S/. 27.00S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25


S/. 4,495.00 S/. 4,495.00 S/. 4,495.00 S/. 4,495.00

2 3 4 523 23 23 2325 25 25 2523 23 23 2325 25 25 2525 25 25 2522 22 22 2220 20 20 2020 20 20 20



2 3 4 524 24 24 2427 27 27 2723 23 23 2325 25 25 2525 25 25 2522 22 22 2220 20 20 2024 24 24 2420 20 20 20

2 3 4 5S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00S/. 23.00 S/. 23.00 S/. 23.00 S/. 23.00S/. 21.00 S/. 21.00 S/. 21.00 S/. 21.00S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25S/. 22.00 S/. 22.00 S/. 22.00 S/. 22.00S/. 20.25 S/. 20.25 S/. 20.25 S/. 20.25

2 3 4 5S/. 576.00 S/. 576.00 S/. 576.00 S/. 576.00S/. 810.00 S/. 810.00 S/. 810.00 S/. 810.00S/. 552.00 S/. 552.00 S/. 552.00 S/. 552.00S/. 575.00 S/. 575.00 S/. 575.00 S/. 575.00S/. 525.00 S/. 525.00 S/. 525.00 S/. 525.00S/. 445.50 S/. 445.50 S/. 445.50 S/. 445.50S/. 405.00 S/. 405.00 S/. 405.00 S/. 405.00S/. 528.00 S/. 528.00 S/. 528.00 S/. 528.00S/. 405.00 S/. 405.00 S/. 405.00 S/. 405.00

MANO DE OBRA INDIRECTA

AREA: PRODUCCION

Cantidad de mano de obra indirecta

Concepto 1 2Jefe de Produccin 1 1Tcnico de Mantenimiento 1 1Administrador 1 1Auxiliar de Contabilidad 1 1Operarios 6 6

Remuneracin estimada al mes

Concepto 1 2Jefe de Produccin 4,000.00 4,000.00Tcnico de Mantenimiento 1,800.00 1,800.00Administrador 2,500.00 2,500.00Auxiliar de Contabilidad 1,500.00 1,500.00Operarios 950.00 950.00

Costo de mano de obra indirecta (Por 14 sueldos al ao)

Concepto 1 2Jefe de Produccin 56,000.00 56,000.00Tcnico de Mantenimiento 25,200.00 25,200.00Administrador 35,000.00 35,000.00Auxiliar de Contabilidad 21,000.00 21,000.00Operarios 79,800.00 79,800.00

Total 217,000.00 217,000.00

AREA: ADMINISTRACIN


Concepto 1 2

Gerenta de produccin 1 1Gerenta de administracin 1 1Gerenta General 1 1Sub Gerenta de Logistica 1 1Sub Gerente de Informatica 1 1Sub Gerente de Asesora Legal 1 1Secretarias 6 6


Concepto 1 2Gerenta de produccin 4,500.00 4,500.00Gerenta de administracin 4,500.00 4,500.00Gerenta General 4,500.00 4,500.00Sub Gerenta de Logistica 3,900.00 3,900.00Sub Gerente de Informatica 3,900.00 3,900.00Sub Gerente de Asesora Legal 3,900.00 3,900.00Secretarias 2,700.00 2,700.00


Concepto 1 2Gerenta de produccin 63,000.00 63,000.00Gerenta de administracin 63,000.00 63,000.00Gerenta General 63,000.00 63,000.00Sub Gerenta de Logistica 54,600.00 54,600.00Sub Gerente de Informatica 54,600.00 54,600.00Sub Gerente de Asesora Legal 54,600.00 54,600.00Secretarias 226,800.00 226,800.00

Total 579,600.00 579,600.00



Concepto 1 2Jefe de Comercializacin 1 1Cajeros 2 2Vendedores 4 4Ayudantes de Limpieza 4 4


Concepto 1 2Jefe de Comercializacin 3,000.00 3,000.00Cajeros 1,000.00 1,000.00Vendedores 950.00 950.00Ayudantes de Limpieza 800.00 800.00


Concepto 1 2Jefe de Comercializacin 42,000.00 42,000.00Cajeros 28,000.00 28,000.00Vendedores 53,200.00 53,200.00Ayudantes de Limpieza 44,800.00 44,800.00

Total 168,000.00 168,000.00

3 4 51 1 11 1 11 1 11 1 16 6 6

3 4 54,000.00 4,000.00 4,000.001,800.00 1,800.00 1,800.002,500.00 2,500.00 2,500.001,500.00 1,500.00 1,500.00

950.00 950.00 950.00

3 4 556,000.00 56,000.00 56,000.0025,200.00 25,200.00 25,200.0035,000.00 35,000.00 35,000.0021,000.00 21,000.00 21,000.0079,800.00 79,800.00 79,800.00

217,000.00 217,000.00 217,000.00

3 4 5

1 1 11 1 11 1 11 1 11 1 11 1 16 6 6

3 4 54,500.00 4,500.00 4,500.004,500.00 4,500.00 4,500.004,500.00 4,500.00 4,500.003,900.00 3,900.00 3,900.003,900.00 3,900.00 3,900.003,900.00 3,900.00 3,900.002,700.00 2,700.00 2,700.00

3 4 563,000.00 63,000.00 63,000.0063,000.00 63,000.00 63,000.0063,000.00 63,000.00 63,000.0054,600.00 54,600.00 54,600.0054,600.00 54,600.00 54,600.0054,600.00 54,600.00 54,600.00

226,800.00 226,800.00 226,800.00579,600.00 579,600.00 579,600.00

3 4 51 1 12 2 24 4 44 4 4

3 4 53,000.00 3,000.00 3,000.001,000.00 1,000.00 1,000.00

950.00 950.00 950.00800.00 800.00 800.00

3 4 542,000.00 42,000.00 42,000.0028,000.00 28,000.00 28,000.0053,200.00 53,200.00 53,200.0044,800.00 44,800.00 44,800.00

168,000.00 168,000.00 168,000.00

DEPRECIACION

AREA: PRODUCCION

Concepto P L 1 2

Torno

AREA: ADMINISTRACION

Concepto 1 2

AREA: COMERCIALIZACION

Concepto 1 2

3 4 5

3 4 5

SEGUROS

AREA: PRODUCCION

Concepto 1 2 3 4


Concepto 1 2 3 4

AREA: COMERCIALIZACION

Concepto 1 2 3 4

ALQUILERES

AREA: PRODUCCIN

Concepto 1 2 3 4Predio 1 #REF! #REF! #REF! #REF!Predio 2Predio 3Predio n

Total 0 0 0 0

AREA: ADMINISTRACIN Y COMERCIALIZACIN

Concepto 1 2 3 4Predio 1 #REF! #REF! #REF! #REF!Predio 2Predio 3Predio n

Total 0 0 0 0

5#REF!

0

5#REF!

0

SERVICIOS

AREA: PRODUCCION

Concepto 1 2 3 4Agua S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00Luz S/. 300.00 S/. 380.00 S/. 420.00 S/. 470.00Telfono S/. 150.00 S/. 150.00 S/. 150.00 S/. 15.00Seguridad S/. 950.00 S/. 950.00 S/. 950.00 S/. 950.00Limpieza S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00

2,400 2,480 2,520 2,435



2,650 2,700 2,750 2,810

AREA: COMERCIAL


2,130 2,130 2,130 2,130

5S/. 200.00S/. 510.00S/. 150.00S/. 950.00S/. 800.002,610

5S/. 200.00S/. 600.00S/. 300.00S/. 950.00S/. 800.002,850

5S/. 80.00

S/. 200.00S/. 100.00S/. 950.00S/. 800.002,130

COSTO INDIRECTO DE FABRICACION

Concepto 1 2 3

Materiales indirectos 1,880 7,479 7,695Utiles de oficina 1,302.45 1,478.65 1,694.85Utiles de limpieza 577.25 6,000.00 6,000.00

0 0 00 0 0

Mano de obra indirecta 72,000 72,000 72,000Gerentes 36,000 36,000 36,000

24,000 24,000 24,00012,000 12,000 12,000

0 0 00 0 00 0 0

Servicios 30,000 30,000 30,000Agua 3,000 3,000 3,000Luz 2,000 2,000 2,000Telfono 1,000 1,000 1,000Seguridad 12,000 12,000 12,000Limpieza 12,000 12,000 12,000

0 0 00 0 00 0 0

Otros #REF! #REF! #REF!Depreciacin #REF! #REF! #REF!Seguros 0 0 0Alquileres #REF! #REF! #REF!

Total 73,880 79,479 79,695

4 5

7,891 8,0701,891.05 2,069.976,000.00 6,000.00

0 00 0

72,000 72,00036,000 36,00024,000 24,00012,000 12,000

0 00 00 0

30,000 30,0003,000 3,0002,000 2,0001,000 1,000

12,000 12,00012,000 12,000

0 00 00 0

#REF! #REF!#REF! #REF!

0 0#REF! #REF!

79,891 80,070

COSTO DE PRODUCCION

PRODUCTO 1-JEANS

Volumen de produccin 1 2

Concepto 1 2Material directoMano de obra directaCostos indirectos de fabricacinCosto total 1 2Costo unitario 1.00 1.00

PRODUCTO 2-FALDAS

Volumen de produccin #REF! #REF!

Concepto 1 2Material directo #REF! #REF!Mano de obra directaCostos indirectos de fabricacinCosto total #REF! #REF!Costo unitario #REF! #REF!

PRODUCTO 3-BLUSAS

Volumen de produccin #REF! #REF!

Concepto 1 2Material directo #REF! #REF!Mano de obra directaCostos indirectos de fabricacinCosto total #REF! #REF!Costo unitario #REF! #REF!Costo total #REF! #REF!Costo unitario #REF! #REF!

3 4 5

3 4 5

3 4 51.00 1.00 1.00

#REF! #REF! #REF!

3 4 5#REF! #REF! #REF!

#REF! #REF! #REF!#REF! #REF! #REF!

#REF! #REF! #REF!

3 4 5#REF! #REF! #REF!

#REF! #REF! #REF!#REF! #REF! #REF!#REF! #REF! #REF!#REF! #REF! #REF!

ESTRUCTURA DEL FINANCIAMIENTO

Concepto F. Interna F. Externa1. Capital de trabajo 20,000.00 0.00

Caja y bancos 3,000.00Existencias: MP, PP, PT. 8,000.00Garantias de local 20,000.00

2. Activos fijos tangibles 0.00 118,000.00Terreno 50,000.00Maquinarias y equipos 5,000.00Herramientas 3,000.00Vehculos 20,000.00Muebles y enseres 40,000.00

3. Activos fijos intangibles 33,000.00 0.00Investigacin, estudios y proyectos 5,000.00Constitucin de la empresa 8,000.00Licencias de funcionamiento 3,000.00Trmites diversos 2,500.00Seleccin de personal 4,000.00Capacitacin de personal 2,500.00Puesta en marcha 3,000.00Intereses pre operativos 5,000.00

4. Inversin Total 53,000.00 118,000.00

Inv. Total20,000.00

3,000.008,000.00

20,000.00118,000.0050,000.00

5,000.003,000.00

20,000.0040,000.0033,000.00

5,000.008,000.003,000.002,500.004,000.002,500.003,000.005,000.00

171,000.00

MATERIAL DIRECTOMANO_OBRA_DIRECTAUT.OFICINAUT.LIMPIEZAMANO_OBRA_INDIRECTADEPRECIACINSEGUROSALQUILERESSERVICIOSCIFCPRODUCCIONCAPITULO 6_ESTRUCTURA FINAN

capitulo 5 y 6

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