costos 2014

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UNIVERSIDAD NACIONAL

DEL CENTRO DEL PERÚ

FACULTAD DE INGENIERIA DEMINAS

CURSO: COSTOS YPRESUPUESTOS

DOCENTE: RAÚL JESÚSBALDEÓN R.Ms. Raú J. Ba!"#$ R"%a&'('

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INTRODUCCIÓN

E$ )$ &)$!' !*$+&*,' - "$ ,'$s%a$%",a&*' " *$/"$*"' !" &*$as !"" s",aa( !" a$%*,*as" a 'sa,'$%",*&*"$%'s aa ,'$)*s%a 's&",a!'s *$%"$a,*'$a"s &"!*a$%" a'%*&a,*#$ !" 's ",)s's !" a

"&"sa. Es ' %'!'s ,'$',*!' )"%'!a '/a$*(a,*#$ %aa3a "$ )$,'$%"4%' !" *$,"%*!)&" ')"

$a!*" sa" ' )" 5a a ',)* &a6a$a7Ms. Raú J. Ba!"#$ R"%a&'('

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OBJETIVO GENERALCaa,*%a a "s%)!*a$%" aa a$a*(a '

"8""$%" a ,'$%' !" &a%"*a"s7,'$%' !" &a$' !" 'a7 ,'$%' !",'s%'s *$!*",%'s !" 8a*,a,*#$.

Es 8)$!a&"$%a )" " "s%)!*a$%" !"I$/. D" M*$as ,'$'(,a 's ,'s%'s "$)" *$,)" %'!a '"a,*#$ &*$"a7%a&*9$ 's "s))"s%'s aa a"3",),*#$ !" 's !*8""$%"s %aa3's

"5*a&"$%" a$"a!' - '/a&a!'.

Ms. Raú J. Ba!"#$ R"%a&'('

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¿QUÉ ES UNA EMPRESA?

U$a "&"sa "s )$a "$%*!a! )"'"a$!' "$ 8'&a '/a$*(a!a7,'&*$a a %9,$*,a - 's ",)s's aa'!),* ' "s%a s"5*,*'s ,'$ "'3"%' !" sa%*s8a," $","s*!a!"s !" )$&",a!' - '%"$" )$ "$",*'

",'$#&*,'.

Ms. Raú J. Ba!"#$ R"%a&'('

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OBJETIVOS DE LAEMPRESA

a. E,'$#&*,'. La "&"sa7 ,'&' 8)%' !" s)s'"a,*'$"s7 !"" '5"" )$ "s)%a!'",'$#&*,' aa s) a!&*$*s%a!'; /a$a$,*as

' )%**!a!"s.. S',*a. La "&"sa ,'$%*)-" a !"sa'' !"s) ,'&)$*!a!7 '8",*"$!' "&"'s7sa%*s8a,*"$!' $","s*!a!"s !" a 'a,*#$7

,'$%*)-"$!' ,'$ " a/' !" s)s *&)"s%'s -'8",*"$!' a s)s %aa3a!'"s )$ &"!*' !"5*!a - !"sa''. La "&"sa "s )$ a,%*5' !"!"sa'' !" s) ,'&)$*!a!.

Ms. Raú J. Ba!"#$ R"%a&'('

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,. D" S"5*,*'. T'!a "&"sa s" !"" a s)s ,*"$%"s.E's as 8a5'","$ ,'$ s)s ,'&as. L's *"$"s 's"5*,*'s )" a "&"sa '8"," !""$ s" !" a&"3' ,a*!a!. U$ #%*&' s"5*,*' aa s) %'%a

sa%*s8a,,*#$ !"" s" a "/a.!. D" D"sa''. S* *"$ "s ,*"%' )" as "&"sas

*$*,*a$ s)s a,%*5*!a!"s "$ ")"6a "s,aa7 "$ a&"$%" !" a!&*$*s%a!' "s%+ s*"&" "s"$%" )$

!"s"' !" ,","7 a&*a " *$$'5a as ,'sas )"

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QUÉ ES CONTABILIDAD

Es " "/*s%' !"%'!as as%a$sa,,*'$"s !" as

a,%*5*!a!"s !" )$a"&"sa )'/a$*(a,*#$ - )")"!"$ s"

"4"sa!as "$%9&*$'s &'$"%a*'s.

E ',"s' )" %*"$",'&' $a*!a!'!"$a7 a$a*(a -"/*s%a "$ %9&*$'s

!" !*$"' %'!as as'"a,*'$"sa,%*,a!as7 as=,'&' *$%""%a s)s

"s)%a!'s aa a%'&a !" !",*s*'$"s!" a "&"sa )'/a$*(a,*#$.

Ms. Raú J. Ba!"#$ R"%a&'('

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¿POR QUÉ ES IMPORTANTE LACONTABILIDAD?

C'$%*)-" a:> Es%a"," )$ "s%*,%' ,'$%' s'" ,a!a

)$' !" 's ",)s's - '*/a,*'$"s !"

$"/',*' ) '/a$*(a,*#$.> R"/*s%a "$ 8'&a ,aa - ",*sa %'!as

as '"a,*'$"s "a*(a!as ' a "&"sa) '/a$*(a,*#$ !)a$%" " "3",*,*'.

> P'',*'$a )$a *&a/"$ ,aa !" as*%)a,*#$ $a$,*"a !" a "&"sa.

Ms. Raú J. Ba!"#$ R"%a&'('

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C'$%*)-" a:> C'$%a ,'$ a *$8'&a,*#$ $","sa*a a

)sas" "$ a a$*,a,*#$ ",'$#&*,a -"$ a "5*s*#$ !" a,,*'$"s 8)%)as !"a "&"sa - '/a$*(a,*#$.

> M"3'a 's a$+*s*s !" 's ,'s%'s7 a

",*"$,*a7 '/a$*(a,*#$ !" %aa3' -,'$'," 's "s)%a!'s '!),%*5's !")$ "*'!' !"%"&*$a!'.


Ms. Raú J. Ba!"#$ R"%a&'('

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A!"&+s a ,'$%a**!a! "&*%":> P"s))"s%a7 ,'%*(a - 3a ",*'s.

> D"%"&*$a ,'s%'s - ,'$%'a*$5"$%a*'s.> M"!* - ,'$%'a 's /as%'s

"s'$a"s.


Ms. Raú J. Ba!"#$ R"%a&'('

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CLASIFICACIÓN DE LASCUENTAS

Las ,)"$%as s" ,as*,a$ "$ %"s /a$!"s /)'s:a. C)"$%as !" A,%*5'. S'$ as )" ,'$%'a$ 's

*"$"s - !"",

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D" as ,)"$%as !" a,%*5'7

as*5' - ,a*%a s"'%*"$" 's 5a'"s ,'$'s ,)a"s s"

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ALGUNOS CONCEPTOSFINANCIEROS B(SICOS

I#)!*s+"# I#+,+al.

E$%"$!"&'s ' *$5"s*#$ *$*,*a a %'!'s a)"'s ,'s%'s !"*$8a"s%),%)as !" '-",%' )" %"$"&'s )"

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V+a Ú$+l.

Es " %*"&' ' "*'!' ,'$s*!"a!' !" )%**!a! !" 's*"$"s a!)**!'s aa " '-",%'.E3"&': a )$ ")*' ,'&' s,''%a& s" " "s%*&a )$a

5*!a ú%* !" a6's.

C&s$&s.

Es a s)&a !" /as%'s )" s" "a*(a$ "$ )$ ,*"%' %*"&'aa '!),* !"%"&*$a!'s *"$"s - s"5*,*'s. Es !",*7,'s%'s s'$ 's !"s"&'s's )" %*"$" )" "a*(a a"&"sa aa )" s)s a,%*5*!a!"s s" !"sa'"$$'&a&"$%". L's ,'s%'s !" &*!"$ "$ ,a$%*!a! !" !*$"'.

Ms. Raú J. Ba!"#$ R"%a&'('

ALGUNOS CONCEPTOSFINANCIEROS B(SICOS

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CONTABILIDAD DECOSTOS

Es a %9,$*,a "&"a!a aa ",'/"7"/*s%a - "'%a a *$8'&a,*#$"a,*'$a!a ,'$ 's ,'s%'s aa )s' *$%"$'

!" 's /""$%"s - ,'$ as" "$ !*,

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LA CONTABILIDAD DE COSTOS COMOERRAMIENTA DE CONTROL

U$ ,'$%' !" ,'s%'s "8",%*5' s" ,aa,%"*(a ' a ,'",%a

's"5a,*#$ !" 's s*/)*"$%"s as",%'s:• D"*$"a,*#$ !" ,"$%'s !" "s'$sa**!a!7 )$ ,"$%' !"

,'s%' ""s"$%a )$a a,%*5*!a! "a%*5a&"$%"

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OBJETIVOS DE LOS COSTOS

P'',*'$a *$8'&a,*#$ aa &"!* 's*$/"s's - "5a)a " *$5"$%a*'. O8"," *$8'&a,*#$ aa " ,'$%'

a!&*$*s%a%*5' !" as '"a,*'$"s - a,%*5*!a!"s S)&*$*s%a a *$8'&a,*#$ s'" a ,)a s" asaa a!&*$*s%a,*#$ aa " a$"a&*"$%' - a %'&a!" !",*s*'$"s

Ms. Raú J. Ba!"#$ R"%a&'('

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CLASIFICACIÓN DE COSTOS

LA CONTABILIDAD DE COSTOS.P'',*'$a *$8'&a,*#$ aa a ,'$%a**!a!a!&*$*s%a%*5a - aa a $a$,*"a. M*!" - "s"$%a*$8'&a,*#$ $a$,*"a - $' $a$,*"a )" s" "a,*'$a,'$ " ,'s%' !" a!)** ' ,'$s)&* ",)s's ' a%" !"

a '/a$*(a,*#$.

LA CONTABILIDAD FINANCIERA.S" ,"$%a "$ "s"$%a *$8'&"s a %","'s7 &*!" -"/*s%a as '"a,*'$"s !" a "&"sa - '',*'$a"s%a!'s $a$,*"'s asa!'s "$ 's P*$,**'s !"C'$%a**!a! G"$"a&"$%" A,"%a!'s ?PCGA. L's/""$%"s %*"$"$ a "s'$sa**!a! !" 's "s%a!'s$a$,*"'s ?EE.FF. "&*%*!'s a *$5"s*'$*s%as7 ',*$as"/)a!'as /)"$a&"$%a"s - '%as *$s%a$,*as "4%"$as

Ms. Raú J. Ba!"#$ R"%a&'('

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ESTADOS FINANCIEROS

S'$ " Baa$," G"$"a7 Es%a!' !" Ga$a$,*as -P"!*!as7 Es%a!' !" Ca&*' "$ " Pa%*&'$*' N"%'7Es%a!' !" F)3's !" E8",%*5'.Baa$," G"$"a7 "s"$%a a s*%)a,*#$ $a$,*"a !"a "&"sa "$ )$a 8",

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BALANCE GENERAL

ACTIVO PASIVO / PATRIMONIO

A,%*5' ,'*"$%"- Ca3a-C)"$%as ' ,'a-

I$5"$%a*'s A,%*5' 3'- T""$'s - "!*,*'s-Ma)*$a*as-M)""s - "$s""s-

A,%*5' I$%a$/*" $"%'

- TOTAL ACTIO

Pas*5' ,'*"$%"-P'5""!'"s- P"s%a&'s a ,'%' a('-

I&)"s%'s-R"&)$"a,*'$"s Pas*5' $' ,'*"$%"-B'$'s- P"s%a&'s a a/' a(' Pa%*&'$*'-

Ca*%a- U%**!a!"s "%"$*!as- R"s"5as- TOTAL PASIO PATRIMONIO

Ms. Raú J. Ba!"#$ R"%a&'('

BALANCE GENERAL al 23 !

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ACTIOS PASIOSACTIVO CORRIENTE PASIVO CORRIENTE

Ca3a - a$,'s 21 P9s%a&'s -s'"/*'s ..a$,a*'s

C)"$%as ' ,'a,'&",*a"s K K1

C)"$%as ' a/a,'&",*a"s 10 0K

O%as ,)"$%as ' ,'a?s)s*!*a*'s 1 K20 O%as ,)"$%as ' a/a K 22

I$,"$%*5's 2 T'%a Pas*5' C'*"$%" 1 00 O%'s a,%*5's ,'*"$%"s T'%a Pas*5' N' C'*"$%" 0 T&$al A,$+)& C&**+!#$! 20K T'%a Pas*5's 1 00

ACTIVO NO CORRIENTE PATRIMONIO

I$5"s*'$"s 1 0 Ca*%a s',*a 1

A,%*5' 3' $"%' 12

0 Ca*%a a!*,*'$a 1K 00 C's%'s !" !"sa'' R"s)%a!'s a,)&)a!'s K KK O%'s a,%*5's $','*"$%"s O%'s

T&$al A,$+)&s 1

T'%a Pa%*&'$*' 1 0

BALANCE GENERAL al 23 !+,+!%4*! 5667

CIA MINA BUENAVENTURA8 %+l!s ! s&l!s 9

Ms. Raú J. Ba!"#$ R"%a&'('

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ESTADO DE GANANCIAS Y PRDIDAS

ENTAS

? C's%'s !" 5"$%as? D"",*a,*#$

U%**!a! B)%a

? Gas%'s a!&*$*s%a%*5's? Gas%'s 5"$%a? A&'%*(a,*#$ !"*$%a$/*"s

U%**!a! O"a%*5a

? Gas%'s $a$,*"'s?*$%""s"s? O%'s /as%'s? O%'s *$/"s's

U%**!a! a$%"s !"

a%*,*a,*'$"s " *&)"s%'.? Pa%*,*a,*#$%aa3a!'"s? I&)"s%' a a "$%a

U%**!a! ' P"!*!a N"%a

Ms. Raú J. Ba!"#$ R"%a&'('

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SOCIEDAD MINERA CERRO VERDE S.A.ESTADO DE GANANCIAS / PÉRDIDAS 566:

V!#$asC's%'s 5"$%as ?*$,)-"!"",*a,*#$U%**!a! ?)%aGas%'s a!&*$*s%a%*5'sGas%' 5"$%aU%**!a! '"a%*5aGas%'s $a$,*"'sGas%'s !" "4'a,*#$A&'%*(a,*#$ *$%a$/*"sU%**!a! A$%"s !" Pa%*,*a,*#$ "I&)"s%'Pa%*,*a,*#$ %aa3a!'"sI&)"s%' a a "$%a

U$+l+a #!$a

33;

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DIFERENCIA ENTRE COSTOS /GASTOS

L's ,'s%'s s" *!"$%*,a$ ,'$ 's '!),%'s

L's /as%'s $' s" *!"$%*,a$ ,'$ 's'!),%'s L's /as%'s s)""$ '!),*s" "$ a/ú$

&'&"$%' !"s)9s !"

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Concepto de costo: C's%' "s " ",)s')" s" sa,*,a ' s" *"!" aa '/a )$

'3"%*5' "s",*,'. U# ,&s$& *!al "s ",'s%' "$ " )" s" *$,)" ?,'s%'

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Concepto de ingreso: E *$/"s' s" !"$",'&' " ",*' !" 's '!),%'s 5"$!*!'s '

!" 's s"5*,*'s "s%a!'s. T'!a "&"sa ,)a)*"a s"a s) &a/$*%)!*$,)" "$ ,'s%'s !)a$%" a "a*(a,*#$ !"

s)s '"a,*'$"s E3"&' )$a "&"sa

&*$"a *$,)" "$ ,'s%' !" &*$a7 ,'s%' !""$",*'7 ,'s%' !" %a$s'%"7 ,'s%' !",'&",*a*(a,*#$.

Concepto de perdida: Es a "!),,*#$ "$ a

a%*,*a,*'$ !" a "&"sa ' " )" $' s"

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Rango relevante: U$ a$/' ""5a$%""s a a$!a !" a,%*5*!a! ' 5')&"$ "$

a )" "s)%a 5a*!a )$a "a,*#$"s",*,a "$%" " /a!' !" a,%*5*!a!' 5')&"$ - " ,'s%' !" )" s" %a%a.

P' "3"&'7 )$ ,'s%' 3' s'' "s 3'"$ "a,*#$ ,'$ )$ !"%"&*$a!' a$/'?' ' /"$"a a&*' !" a a,%*5*!a!

' 5')&"$ %'%a - ' )$ "*'!'!"%"&*$a!' ?' ' /"$"a )$ "*'!'!" "s))"s%' "$ a%*,)a

Ms. Raú J. Ba!"#$ R"%a&'('

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CLASIFICACIÓN DE COSTOS

L's ,'s%'s )"!"$ ,as*,as" "$!*5"sas ,a%"/'=as: E"&"$%'s !" ,'s%' !" )$ '!),%'.

C's%'s "$ "a,*#$ ,'$ a '!),,*#$. C's%'s "$ "a,*#$ ,'$ " 5')&"$ !"'!),,*#$.

Caa,*!a! aa as',*a 's ,'s%'s. D"a%a&"$%' !'$!" *$,)*"'$. La "a,*#$ ,'$ a a$"a,*#$7 " ,'$%'- a %'&a !" !",*s*'$"s.

Ms. Raú J. Ba!"#$ R"%a&'('

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ELEMENTOS DE COSTO DE UNPRODUCTO

T"s %9&*$'s !" a&*' )s' a !"s,** 's ,'s%'s !"8a*,a,*#$ s'$ 's ,'s%'s !" &a%"*a"s !*",%'s7 's,'s%'s !" &a$' !" 'a !*",%a !" 8a*,a,*#$ - 's,'s%'s *$!*",%'s !" 8a*,a,*#$.1. Los costos de materiales directos s'$ 's

,'s%'s !" a!)*s*,*#$ !" %'!'s 's &a%"*a"s )"!"s)9s s" ,'$5*"%"$ "$ a%" !" '3"%' !",'s%' ?'!),%'s "$ ',"s' ' '!),%'s%"&*$a!'s - )" s" *!"$%*,a$ ,'$ " '3"%' !",'s%' "$ 8'&a ",'$#&*,a&"$%" 5*a". L's

,'s%'s !" a!)*s*,*#$ !" as &a%"*a"s !*",%'s*$,)-"$ " @"%" !" "$%a!a ?!" "$%"/a aa&a,9$ *&)"s%'s s'" as 5"$%as - !"",

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ELEMENTOS DE COSTO DE UNPRODUCTO 8FABRICACIÓN92. Los costos de mano de obra directa de fabricacion7

*$,)-"$ a "&)$"a,*#$ !" %'!a a &a$' !" 'a !"8a*,a,*#$ )" s" )"!a *!"$%*,a ,'$ '3"%'s !" ,'s%'"$ 8'&a ",'$#&*,a&"$%" 5*a"7 ,'&' 's saa*'s -"s%a,*'$"s a/a!'s a 's '"a!'"s !" &a)*$as -%aa3a!'"s !" as =$"as !" "$sa&"7

. Los costos indirectos de fabricacion s'$ %'!'s 's,'s%'s !" 8a*,a,*#$ )" s" ,'$s*!"a$ a%" !" '3"%'!" ,'s%'7 )$*!a!"s %"&*$a!as ' "$ ',"s'7 "' )"$' s" )"!"$ *!"$%*,a ,'$ " '3"%' !" ,'s%' "$ 8'&a",'$#&*,a&"$%" 5*a". E$%" 's "3"&'s s" ,)"$%a$

a "$"/=a7 's s)&*$*s%'s7 's &a%"*a"s *$!*",%'s7 a&a$' !" 'a *$!*",%a !" 8a*,a,*#$7 " a)*" - "s"/)' !" a a$%a7 's *&)"s%'s "!*a"s7 a!"",*a,*#$ !" a a$%a - a "&)$"a,*#$ !" 's/""$%"s.

Ms. Raú J. Ba!"#$ R"%a&'('

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COSTOS EN RELACIÓN CON LA PRODUCCIÓNCOSTO PRIMO / COSTO DE CONVERSIÓN

1. L's ,'s%'s *&'s "s%+$ ,'$8'&a!'s' 's ,'s%'s !" 's &a%"*a"s !*",%'s- 's ,'s%'s !" a &a$' !" 'a !*",%a7s'$ %'!'s 's ,'s%'s !*",%'s !"

8a*,a,*#$.2. L's ,'s%'s !" ,'$5"s*#$ '

%a$s8'&a,*#$ s'$ %'!'s 's ,'s%'s !"8a*,a,*#$ )" $' s"a$ 's ,'s%'s !"&a%"*a"s !*",%'s. S" *$,)" "$ "s%'s,'s%'s aa %a$s8'&a &a%"*a"s!*",%'s "$ '!),%'s %"&*$a!'s

Ms. Raú J. Ba!"#$ R"%a&'('

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COSTOS EN RELACIÓN CON EL VOLUMEN DEPRODUCCIÓN COSTOS VARIABLES / COSTOS FIJOS

L's ,'s%'s 5a=a$ !" a,)"!' ,'$ 's ,a&*'s "$ " 5')&"$!" '!),,*#$. L's s*s%"&as !" ,'s%"' "/*s%a$ " ,'s%' !"'s ",)s's a!)**!'s - !a$ s"/)*&*"$%' a s) )s' 's%"*'.R"/*s%a "s%'s ,'s%'s $'s "&*%" 5" ,'&' s" ,'&'%a$.Un costo variable ,a&*a "$ %'%a "$ '',*#$ a 's

,a&*'s !" /a!' "a,*'$a!' !" a,%*5*!a! ' 5')&"$ %'%a.Es )$ ,'s%' )" ,a&*a "$ 8)$,*#$ !" as ,a$%*!a!"s'!),*!as. Es !",* " ,'s%' 5a*a" %'%a 5a*aa s* " $*5"!" '!),,*#$ 5a*a.Un costo jo "&a$"," s*$ ,a&*'s "$ %'%a !)a$%" )$

!"%"&*$a!' "*'!'7 a)$)" s" "/*s%"$ ,a&*'s '8)$!'s"$ " /a!' "a,*'$a!' !" a,%*5*!a! ' 5')&"$ %'%a. E ,'s%'3' "s )$ ,'s%' )" $' ,a&*a a "sa !" 's ,a&*'s !" )$8a,%' !" ,'s%'s ' $*5""s !" '!),,*#$. E$ ,'$s",)"$,*a "5')&"$ !" '!),,*#$ $' *$@)-" "$ "s%'s ,'s%'s

Ms. Raú J. Ba!"#$ R"%a&'('

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Ca-a,+a -a*a as&,+a* l&s ,&s$&s ,&s$&

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Ca-a,+a -a*a as&,+a* l&s ,&s$&s ,&s$&+*!,$& ,&s$& +#+*!,$&

Costos directos7 's ,'s%'s !*",%'s !" )$ '3"%' !"

,'s%' s" "a,*'$a$ ,'$ )$ '3"%' !" ,'s%' "$a%*,)a - s" *!"$%*,a$ ,'$ " "$ )$a 8'&a",'$#&*,a&"$%" 5*a"7 ' "3"&' " ,'s%' !" asa%as ' '%"as "s )$ ,'s%' !*",%' !" )$a "*!a

/as"'sa P"s*.S'$ a)"'s )" a /""$,*a "s ,aa( !" as',*a ,'$'s a%=,)'s ' a9"as "s",*,as ?'s &a%"*a"s!*",%'s - a &a$' !" 'a !*",%a !" )$ !"%"&*$a!''!),%' s'$ "3"&'s !" ,'s%'s !*",%'sCostos indirectos7 's ,'s%'s *$!*",%'s !" )$ '3"%'!" ,'s%' s" "a,*'$a$ ,'$ " '3"%' !" ,'s%' "$a%*,)a7 "' $' s" *!"$%*,a$ ,'$ " "$ )$a 8'&a",'$#&*,a&"$%" 5*a"7 ' "3"&' " ,'s%' !"

"s'$a !" ,'$%' !" ,a*!a!7 )" 5"*,a " sa' -Ms. Raú . Ba!"#$ R"%a&'('

COSTOS EN RELACIÓN CON LA

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COSTOS EN RELACIÓN CON LAPLANEACIÓN EL CONTROL / TOMA DEDECISIONES

C&s$&s !s$#a* C&s$&s-*!s@-@!s$a&s.

Costos estándar 7 !""=a$ *$,)*s""$ !"%"&*$a!' ',"s' !"'!),,*#$ "$ ,'$!*,*'$"s $'&a"sCostos presupuestados7 )$"s))"s%' "s )$a "4"s*#$,)a$%*%a%*5a !" 's '3"%*5's/""$,*a"s - "s )$ &"!*' aa,'$%'a " !"sa''

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F*3a,*#$ !" !"s,)"$%'s aa !"%"&*$a!'s,*"$%"s S) ,'$%a%a,*#$ !" a/)$as a%"s !" ',"s'

'!),%*5'7 -a )" $)"s%'s ,'s%'s )!*"a$ s"""5a!'s a 's !" '%as "&"sas a as )"'!"&'s s),'$%a%a.COSTO DE CONSERACIÓN Y DE PROPIEDAD DE

MAUINARIA Y EUIPO. Es%" ,'s%' s" '*/*$a '" !"s/as%" !" "s%'s *"$"s !" '!),,*#$ "$ "%aa3' $'&a )" "a*(a$ ?,a*%a )" s",'$s)&" ,'$ as )$*!a!"s '!),*!as. S"

*$,)-"$ /as%'s !" &a$%"$*&*"$%' - "aa,*'$"s?"5"$%*5's - *$,*a"s )" '*/a!a&"$%"!""$ "a*(as" !)a$%" a 5*!a ú%*7 5a*a !"a,)"!' a %*' !" ")*' ' &a)*$a*a.

Ms. Raú J. Ba!"#$ R"%a&'('

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BENEFICIOS SOCIALES

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BENEFICIOS SOCIALESS'$ 's !"",

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Paa "s%'s "8",%'s s" ,'$s*!"a$ ,'&' !=as a'a"s:a 1 a6' Q 12 &"s"s Q 00 !=as a'a"s

1 &"s Q 2 !=as a'a"s

N' s" ,'$s*!"a$ *"s/'s !"

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Essal@ 766SNP ?S*s%"&a$a Na,*'$a !"P"$s*'$"s

1700

D'&*$*,a - 8"*a!'s K7

a,a,*'$"s 1171K

Ga%*,a,*'$"s - a/)*$a!'s 227KCTS 1171K

A,,*!"$%"s !" %aa3' 70

D"s,a$s' &"!*,' 272

Essal@ 76

SNP ?S*s%"&a Na,*'$a !" P"$s*'$"s 1700

D'&*$*,a - 8"*a!'s K7

a,a,*'$"s 1171K

Ga%*,a,*'$"s - a/)*$a!'s 227K

CTS 1171K

A,,*!"$%"s !" %aa3' 70

D"s,a$s' &9!*,' 2.2

IES 700

SCTR 17

TOTAL 7336

costos 2014

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