HELADO DE BETERRA

COSTOS VARIABLES

MATERIA PRIMA CANTIDAD PRECIO UNT.

Crema de leche. 500 kilos S/. 15.00
Leche condensada 485 litros S/. 10.50
Azcar. 180 kilos S/. 2.20
Betarraga. 50 kilos S/. 2.50
Agua. 85 litros S/. 1.20
TOTAL MATERIA P. 1300 S/. 31.40

MANO DE OBRA TIEMPO EN H. PRECIO X H. TOTAL

Proceso 145 5.5 797.5
Inspeccin 111 5.5 610.5
Transporte a mezcla 97 5.5 533.5
Mezclado de la leche 115 5.5 632.5
Transporte a mixtura 94 5.5 517
Mezclado de la masa 184 5.5 1012
Inspeccin 100 5.5 550
Pasteurizado 103 5.5 566.5
Filtrado 115 5.5 632.5
Transporte 95 5.5 522.5
Enfriado 120 5.5 660
Transporte a congeladores 115 5.5 632.5
Congelado, empaque e Insp. 192 5.5 1056
Transporte a endurecimiento 97 5.5 533.5
Almacenamiento 191 5.5 1050.5
TOTAL 1874 S/. 82.50 S/. 10,307.00

COSTOS FIJOS

GASTOS DE FABRICACION CANTIDAD COSTO TOTAL

Bowl 25 11 275
Batidora 20 80 1600
Licuadora 15 154 2310
Congeladora 18 1500 27000
Cucharas 22 0.5 11
Taza de medicin 12 1 12
TOTAL 112 S/. 1,746.50 S/. 31,208.00
GASTOS ADMINISTRATIVOS COSTO
Gerente General. 1100
Administrador. 850
Encargado de Compras 720
Jefe de produccin 850
Encargado de mantenimiento. 720
Jefe de ventas 800
Jefe de Gestin de Calidad. 850
TOTAL S/. 5,890.00

PRECIO UNITARIO

TOTAL COSTOS S/. 60,620.50

TOTAL DE UNIDADES 29,548
MARGEN DE GANANCIA 40% S/. 0.82

COSTO UNITARIO S/. 2.05 PUNTO DE EQUILIBRIO

PRECIO DE VENTA S/. 2.87

S/. 84,868.70
DO DE BETERRAGA

TOTAL
S/. 7,500.00
S/. 5,092.50
S/. 396.00
S/. 125.00
S/. 102.00
S/. 13,215.50
 FLUJO DE CAJA

DETALLES ENERO FEBRERO MARZO ABRIL

INGRESOS
SALDO DE CAJA S/. 1,500.00 S/. 25,138.20 S/. 48,776.40 S/. 72,414.60
VENTAS S/. 82,733.70 S/. 82,733.70 S/. 82,733.70 S/. 82,733.70
TOTAL DE INGRESOS S/. 84,233.70 S/. 107,871.90 S/. 131,510.10 S/. 155,148.30

EGRESOS
MATERIA PRIMA S/. 11,690.50 S/. 11,690.50 S/. 11,690.50 S/. 11,690.50
MANO DE OBRA S/. 10,307.00 S/. 10,307.00 S/. 10,307.00 S/. 10,307.00
GASTOS DE FABRICACION S/. 31,208.00 S/. 31,208.00 S/. 31,208.00 S/. 31,208.00
GASTOS ADMINISTRATIVO S/. 5,890.00 S/. 5,890.00 S/. 5,890.00 S/. 5,890.00

TOTAL EGRESOS S/. 59,095.50 S/. 59,095.50 S/. 59,095.50 S/. 59,095.50

SALDO DE CAJA S/. 25,138.20 S/. 48,776.40 S/. 72,414.60 S/. 96,052.80
LUJO DE CAJA

MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE

S/. 96,052.80 S/. 119,691.00 S/. 143,329.20 S/. 166,967.40 S/. 190,605.60 S/. 214,243.80
S/. 82,733.70 S/. 82,733.70 S/. 82,733.70 S/. 82,733.70 S/. 82,733.70 S/. 82,733.70
S/. 178,786.50 S/. 202,424.70 S/. 226,062.90 S/. 249,701.10 S/. 273,339.30 S/. 296,977.50

S/. 11,690.50 S/. 11,690.50 S/. 11,690.50 S/. 11,690.50 S/. 11,690.50 S/. 11,690.50
S/. 10,307.00 S/. 10,307.00 S/. 10,307.00 S/. 10,307.00 S/. 10,307.00 S/. 10,307.00
S/. 31,208.00 S/. 31,208.00 S/. 31,208.00 S/. 31,208.00 S/. 31,208.00 S/. 31,208.00
S/. 5,890.00 S/. 5,890.00 S/. 5,890.00 S/. 5,890.00 S/. 5,890.00 S/. 5,890.00

S/. 59,095.50 S/. 59,095.50 S/. 59,095.50 S/. 59,095.50 S/. 59,095.50 S/. 59,095.50

S/. 119,691.00 S/. 143,329.20 S/. 166,967.40 S/. 190,605.60 S/. 214,243.80 S/. 237,882.00
NOVIEMBRE DICIEMBRE TOTAL

S/. 237,882.00 S/. 261,520.20 S/. 1,500.00

S/. 82,733.70 S/. 82,733.70 S/. 992,804.40
S/. 320,615.70 S/. 344,253.90 S/. 994,304.40

S/. 11,690.50 S/. 11,690.50 S/. 140,286.00

S/. 10,307.00 S/. 10,307.00 S/. 123,684.00
S/. 31,208.00 S/. 31,208.00 S/. 374,496.00
S/. 5,890.00 S/. 5,890.00 S/. 70,680.00

S/. 59,095.50 S/. 59,095.50 S/. 709,146.00

S/. 261,520.20 S/. 285,158.40 S/. 285,158.40