Documente Academic
Documente Profesional
Documente Cultură
1
CENTRO DE COSTOS
2
CENTRO DE COSTOS
3
CENTRO DE COSTOS
4
CENTRO DE COSTOS
INVENTARIO INICIAL
INVENTARIO COMENZADO
PRODUCTOS TERMINADOS
ENTRADA DE CAA
MOLIENDA
CLARIFICACION Y EVAPORACION
CRISTALIZACION
SEPARACION(CONFIGURACION)
REFINACION
SECADO
EMPAQUE
CENTRO DE COSTOS 1
FEBRERO
MARZO
BAGAZO
MELASA
AZUCAR
CENTRO DE COSTOS 2
FEBRERO
NTRO DE COSTOS 2
MARZO
CENTRO DE COSTOS 3
FEBRERO
MARZO
CENTRO DE COSTOS 4
FEBRERO
MARZO
335
336
DISTRIBUCIN
RESUMEN DISTRIBUCION DE ACTIVO FIJO
VALOR DE ADQUISICION
CC1
CC2
CC3
CC4
TODOS
9,000,000.00
14,000,000.00
10,000,000.00
12,005,400.00
3,890.00
BAGAZO(5%)
P001
Maquinaria y equipo
Muebles y enseres
Equipos diversos
9,375.00
3.83
13.02
AQUINARIA Y EQUIPO
CUENTA
Maquinaria y equipo
Tractores
Maquina de Lavado
Maquina de Molienda
Evaporizadora
Maquina Cristalizadora
Maquina de Refinacin
Maquina de Secado
Mquina de envasado y empaquetado
Total (1)
Muebles y enseres
Armarios
Otros
3 escritorios y silla de madera
5 escritorios y silla de madera
Total (2)
Equipos diversos
5 computadoras
3 computadoras
Total (3)
PROD
PROD
PROD
PROD
PROD
PROD
PROD
PROD
ENTRADA
ENTRADA
MOLIENDA
EVAPORIZA
CRISTALIZACION
REFINACION
SECADO
EMPAQUE
PROD
PROD
Ventas
Administracion
EMPAQUE
TODOS
Administracion
Ventas
N DE ACTIVO FIJO
DEPRECIASION DEL PERIODO
75,000.00
116,666.67
83,333.33
100,045.00
32.42
MELAZA (5%)
P001
P002
9,375.00
3.83
13.02
18,750.00
7.66
26.04
18,783.70
9,375.00
3.83
13.02
CENTRO DE COSTOS
1-2-3-4
NARIA Y EQUIPO
PRODUCTO
VALOR ADQUIS
1 B-M-A
1 B-M-A
1 B-M-A
2 M-A
2A
3A
4A
4A
3,000,000.00
2,000,000.00
4,000,000.00
12,000,000.00
2,000,000.00
10,000,000.00
8,000,000.00
4,000,000.00
45,000,000.00
4A
B-M-A
5,400.00
3,890.00
3,600.00
5,500.00
18,390.00
15,000.00
10,000.00
25,000.00
AZUCAR (90% )
P001
P002
9,375.00
3.83
13.02
18,750.00
7.66
26.04
18,783.70
168,750.00
68.96
234.38
%
DEPRC.
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
25%
25%
DEPREC.
PERIODO
25,000.00
16,666.67
33,333.33
100,000.00
16,666.67
83,333.33
66,666.67
33,333.33
375,000.00
45.00
32.42
30.00
45.83
153.25
312.50
208.33
520.83
DEPREC. ACUMUL.
1,200,000.00
800,000.00
1,600,000.00
4,800,000.00
800,000.00
4,000,000.00
3,200,000.00
1,600,000.00
18,000,000.00
2,160.00
1,556.00
1,440.00
2,200.00
7,500.00
5,000.00
-
P002
168,750.00
68.96
234.38
337,500.00
137.93
468.75
338,106.68
ENTRADA DE CAA
VALOR RESIDUAL
1,775,000.00
1,183,333.33
2,366,666.67
7,100,000.00
1,183,333.33
5,916,666.67
4,733,333.33
2,366,666.67
26,625,000.00
3,195.00
2,301.58
2,130.00
3,254.17
18,236.75
7,187.50
4,791.67
24,479.17
MOLIENDA
CLARIFICACION Y EVAPORACION
CRISTALIZACION
SEPARACION(CONFIGURACION)
REFINACION
SECADO
EMPAQUE
375,674.08
ENTRADA DE CAA
MOLIENDA
LARIFICACION Y EVAPORACION
CRISTALIZACION
EPARACION(CONFIGURACION)
REFINACION
SECADO
EMPAQUE
DATOS GENERALES
Caa de Azucar
1000
8.6957
33.3333333333
3.3333333333
Kg
kg
kg
kg
KG
kG
Bagazo
300
2.609
10
1
1
50000
0.3
15000
UNIDADES
15000
1KG
Siembra
Kg Semillas
9000
8-9 Tn
1
Caa de Azucar
100000
65-120 tn
0.09
Total de produccion
Bagazo
Unidades
Cant Kg C/u
Cant Kg
Kg Caa azucar
Kg de Semillas
15000
1
15000
50000
4500
MATERIA PRIMA
CAA DE AZUCAR
SACAROSA
AGUA
CAL
EDULCORANTE
MOD
CC1
CC2
SUPERVISOR DE PRODUCCION
OPERADORES
OBRERO
TOTAL CC1
SUPERVISOR DE PRODUCCION
CANTIDAD
TRABREMUNERACION
1
1,000.00
2
1,700.00
4
3000
5,700.00
1
1,000.00
CC2
CC3
CC4
TOTAL
OPERADORES
OBRERO
TOTAL CC2
SUPERVISOR DE PRODUCCION
OPERADORES
OBRERO
TOTAL CC3
ALMACENERO
SUPERVISOR DE PRODUCCION
OPERADORES
OBRERO
TOTAL CC4
ALMACENERO
SUPERVISOR DE PRODUCCION
OPERADORES
OBRERO
TOTALES
GIF
Mano de Obra Indirecta
Luz
Agua
Seguro Planta
Depreciacin equipo
Reparacin y Mantenimiento equipo
Telefono
2
4
1
3
4
2
1
2
3
2
4
9
15
1,700.00
3000
5,700.00
1,000.00
2,550.00
3000
6,550.00
1800
1,000.00
1,700.00
2250
6750
1,800.00
4,000.00
7,650.00
11,250.00
24,700.00
Melasa
30
0.2609
1
0.1
1500
1KG
Azucar
115
1
3.83333333
0.38333333
0.03
0.115
1500
5750
115
50 KG
3.4782608696
Hectaria
Melasa
Azucar
1500
1
1500
50000
4500
CARGAS SOCIALES
1340.3125
2617.8950617284
3847.7777777778
7805.9853395062
1340.3125
115
50
5750
50000
4500
MOI
13,505.99
MOD
2617.8950617284
3847.7777777778
7805.9853395062 13,505.99
1340.3125
3926.8425925926
3847.7777777778
9114.9328703704 15,664.93
2623
1340.3125
2617.8950617284
2885.8333333333
9467.0408950617 16217.0409
2623
5361.25
11780.5277777778
14429.1666666667
34,193.94
58,893.94
MOD
PRODUCCION
CC1
INGENIERO INDUST1/4
INGENIERO QUIMIC1/4
CONTROL DE CALI 1/4
ALMACENERO
CC2
1/4
1/4
1/4
CC3
1/4
1/4
1/4
CC4
1/4
1/4
1/4
TOTAL
1
1
1
2
SUPERVISOR DE P
OPERADORES
1
2
1
2
1
3
1
2
4
9
OBRERO
15
Centro de Costos 1
1) SITUACION INICIAL
(UNIDS)
CONCEPTO
Inv.Inicial Prod.Proceso
Unids.Comenzadas
TOTAL
2) SITUACION FINAL
CC1
CONCEPTO
(UNIDS)
MES1
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
3) PRODUCCION EQUIVALENTE
CONCEPTO
CC1
GRADOS DE AVANCE
(UNIDS)
MPD
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
Resumen de Costos totales -Abril 200X
Centro de costos 1
KG
LITROS
KILOS
SACOS
KILOS
C.Total de MPD
100%
C.Total de CIF
C.Total General
4) COSTOS TOTALES Y C.UNITARIOS
COSTOS
CC1
MES2
MES3
COSTOS POR
DEL IIPP
DEL PERIOD
ASIGNAR
MPD
S/.0.00
S/.0.00
C.CONVERS.
S/.0.00
S/.0.00
TOTALES
S/.0.00
UNIDS. EQUIVALENTES
(UNIDS)
MPD
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
FACTOR DE AJUSTE DE MN =
MN
UNIDS
FACTOR
0
#DIV/0!
PTyT
#DIV/0!
PP1
#DIV/0!
#DIV/0!
UNIDS.EQUIVALENTES
CONCEPTO
(UNIDS)
MPD
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
AZUCAR
ABRIL
DOS DE AVANCE
UNIDS. EQUIVALENTES
C.CONVERS
100%
MPD
C.CONVERS
0
ABRIL
UNIDS.
COSTOS
EQUIVALENT. UNITARIOS
0
#DIV/0!
0
#DIV/0!
ABRIL
CC1
NIDS. EQUIVALENTES
C.CONVERS
CC1
DS.EQUIVALENTES
COSTOS ASIGNADOS
COSTOS
MPD
TOTALES
C.CONVERS
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
ABRIL
COSTOS ASIGNADOS
COSTOS
AJUSTES
AJUSTES
C.CONVERS
MPD
C.CONVERS
TOTALES
P.NORMAL 1
P.NORMAL 2
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
#DIV/0!
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
#DIV/0!
S/.0.00
C.TOTAL
C.TOTAL
AJUSTADO
S/.0.00
UNIT.AJUST
#DIV/0!
S/.0.00
#DIV/0!
S/.0.00
S/.0.00
S/.0.00
S/.0.00
#DIV/0!
#DIV/0!
REMUNERACIN
7,000.00
2,500.00
1,200.00
1,100.00
2,000.00
4,400.00
4,000.00
3,500.00
1,800.00
1,800.00
4,000.00
7,650.00
11,250.00
52,200.00
PRODUCCION
GRATIFICACIONES
ALMACENERO
OPERADORES
OBRERO
MOD
INGENIERO INDUSTRIAL
INGENIERO QUIMICO
CONTROL DE CALIDAD
SUPERVISOR DE PRODUCCION
MOI
327.00
2,161.83
1,362.50
3,851.33
726.67
635.83
327.00
545.00
2,234.50
6,085.83
VACACIONES
ALMACENERO
OPERADORES
OBRERO
MOD
INGENIERO INDUSTRIAL
INGENIERO QUIMICO
CONTROL DE CALIDAD
156.75
643.88
943.13
1,743.75
363.33
317.92
163.50
SUPERVISOR DE PRODUCCION
MOI
340.83
1,185.58
2,929.33
CTS
ALMACENERO
OPERADORES
OBRERO
MOD
INGENIERO INDUSTRIAL
INGENIERO QUIMICO
CONTROL DE CALIDAD
SUPERVISOR DE PRODUCCION
MOI
177.25
1,171.82
738.54
2,087.61
393.89
344.65
177.25
295.42
1,211.21
3,298.82
MOD
MOI
7,682.69
4,631.29
12,313.99
GRATIFICACIONES
2,307.17
999.17
BAGAZO
CARGAS SOCIALES
REMUNERACIN BASE
GRATIFICACIONES
7,630.00
1,271.67
2,725.00
454.17
1,308.00
218.00
1,199.00
363.33
2,180.00
199.83
4,499.00
799.33
4,360.00
726.67
3,815.00
635.83
1,962.00
327.00
1,881.00
327.00
4,090.00
545.00
7,726.50
2,161.83
11,317.50
1,362.50
54,693.00
9,392.17
MELAZA
AZUCAR
98.10
540.46
545.00
1,183.56
290.67
317.92
98.10
136.25
842.93
65.40
756.64
408.75
1,230.79
218.00
190.75
65.40
190.75
664.90
163.50
864.73
408.75
1,436.98
218.00
127.17
163.50
218.00
726.67
2,026.49
1,895.69
2,163.65
BAGAZO
MELAZA
47.03
160.97
377.25
585.24
145.33
158.96
-
AZUCAR
Err:509
Err:509
Err:509
563.16
Err:509
Err:509
97.52
78.38
257.55
282.94
618.86
109.00
63.58
81.75
304.29
203.30
Err:509
136.33
390.67
889.54
Err:509
1,009.53
BAGAZO
MELAZA
AZUCAR
53.18
292.95
295.42
641.55
157.56
172.33
53.18
73.85
456.91
35.45
410.14
221.56
667.15
118.17
103.40
35.45
103.40
360.41
88.63
468.73
221.56
778.92
118.17
68.93
88.63
118.17
393.89
1,098.46
1,027.56
1,172.80
2,410.35
1,604.14
4,014.48
2,461.10
1,530.51
3,991.60
2,834.76
1,511.22
4,345.98
VACACIONES
1,071.83
556.58
CTS
TOTAL
1,250.60
541.60
4,629.60
2,097.35
CION
CARGAS SOCIALES TOTALES
VACACIONES
635.83
227.08
109.00
99.92
181.67
374.92
363.33
317.92
163.50
156.75
340.83
643.88
943.13
4,557.75
CTS
689.31
246.18
118.17
196.94
108.32
433.28
393.89
344.65
177.25
177.25
295.42
1,171.82
738.54
5,091.01
10,856.81
3,877.43
1,861.17
1,958.19
2,849.82
6,205.53
6,203.89
5,428.40
2,791.75
2,623.00
5,361.25
11,780.53
14,429.17
Ingeniero
2 ALMACENERO
14 OPERADORES
10 OBRERO
MOD
1 INGENIERO INDUSTRIAL
1 INGENIERO QUIMICO
1 CONTROL DE CALIDAD
3 SUPERVISOR DE PRODUCCION
MOI
TOTAL REM. PRODUCCION
Ingeniero
ALMACENERO
OPERADORES
OBRERO
MOD
INGENIERO INDUSTRIAL
INGENIERO QUIMICO
CONTROL DE CALIDAD
SUPERVISOR DE PRODUCCION
MOI
TOTAL ESSALUD. PRODUCCION
Ingeniero
AYUDANTE
OPERARIO DE SEPARADOR
OBRERO
MOD
INGENIERO INDUSTRIAL
INGENIERO QUIMICO
CONTROL DE CALIDAD
SUPERVISOR DE PRODUCCION
MOI
TOTAL SCTR. PRODUCCION
TOTAL REMUNERACIN MOD
CARGAS SOCIALES MOD
TOTAL REMUNERACIN MOI
CARGAS SOCIALES MOI
MELASA
40%
50%
30%
25%
40%
REMUNERACIN
1,800.00
7,650.00
11,250.00
20,700.00
4,000.00
3,500.00
1,800.00
4,000.00
13,300.00
BAGASO
540.00
1,912.50
4,500.00
6,952.50
1,600.00
1,750.00
3,350.00
34,000.00
10,302.50
81.00
76.50
67.50
225.00
360.00
315.00
162.00
90.00
927.00
BAGASO
24.30
19.13
27.00
70.43
144.00
157.50
301.50
1,152.00
371.93
ESSALUD
SCTR
BAGASO
11.25
10.63
9.38
31.25
50.00
43.75
3.38
2.66
3.75
9.78
20.00
21.88
30%
30%
20%
35%
30%
AZUCAR
30%
20%
50%
40%
30%
MELASA
360.00
2,677.50
3,375.00
6,412.50
1,200.00
1,050.00
1073.66
2385.91
5,709.56
AZUCAR
900.00
3,060.00
3,375.00
7,335.00
1,200.00
700.00
726.34
1,614.09
4,240.44
12,122.06
11,575.44
MELASA
16.20
26.78
20.25
63.23
108.00
94.50
96.63
53.68
352.81
AZUCAR
40.50
30.60
20.25
91.35
108.00
63.00
65.37
36.32
272.69
416.04
364.04
MELASA
2.25
3.72
2.81
8.78
15.00
13.13
AZUCAR
5.63
4.25
2.81
12.69
15.00
8.75
22.50
12.50
128.75
41.88
13.42
7.46
49.00
9.08
5.04
37.87
160.00
51.66
57.78
50.56
20,700.00
256.25
13,300.00
1,055.75
34,256.25
6,952.50
80.21
3,350.00
343.38
10,382.71
6,412.50
72.01
5,709.56
401.81
12,194.07
7,335.00
104.04
4,240.44
310.56
11,679.47
9,362.85
RMV
750.00
A. Familiar
APORTE OBLIGATORIO
COMISIN % SOBRE R.A.
10%
SNP/ ONP
PRIMA
HORIZONTE
INTEGRA
PROFUTURO
13%
10.00%
1.60%
10.00%
1.85%
10.00%
1.74%
10.00%
2.10%
1.30%
1.38%
1.22%
1.41%
PRIMA SEGURO
ESSALUD
MEN
MEN
U
U
9%
SCTR
1.25%
PLANILLA DE REMUNERACIONES
PERIODO:
June-2014
RUC:
DENOMINACIN O RAZN SOCIAL:
POMALCA S.A.A.
ORDEN
CANTIDAD
CDIGO
01
02
03
05
04
01
01
01
01
01
34534566
34534567
34534568
34534569
34534570
GERENTE GENERAL
CONTADOR
SECRETARIA
ASISTENTE CONTABLE
JEFE MARKETING
ADM
ADM
ADM
ADM
VENTAS
NO
NO
NO
NO
NO
7,000.00
2,500.00
1,200.00
1,100.00
2,000.00
7,000.00
2,500.00
1,200.00
1,100.00
2,000.00
SI
SI
SI
SI
NO
910.00
325.00
156.00
143.00
-
06
09
10
11
31
04
01
01
01
02
34534571
34534572
34534573
34534574
34534575
CVARIOS
GUTIERRREZ CASAS JOSE
MUEZ SAAVEDRA GABRIEL
ILARIO SANCHEZ FREDDY
CVARIOS
VENDEDOR
INGENIERO INDUSTRIAL
INGENIERO QUIMICO
CONTROL DE CALIDAD
ALMACENERO
VENTAS
PROD
PROD
PROD
PROD
NO
NO
NO
NO
NO
1,100.00
4,000.00
3,500.00
1,800.00
900.00
4,400.00
4,000.00
3,500.00
1,800.00
1,800.00
NO
SI
SI
SI
SI
520.00
455.00
234.00
117.00
12
16
21
04
09
15
34534576
34534577
34534578
CVARIOS
VARIOS
VARIOS
SUPERVISOR DE PRODUCCION
OPERADORES
OBRERO
PROD
PROD
PROD
NO
NO
NO
1,000.00
850.00
750.00
4,000.00
7,650.00
11,250.00
-
SI
SI
SI
130.00
110.50
97.50
-
27,700.00
APELLIDOS Y NOMBRES
CARGO U OCUPACIN
REA
ASIGNACIN
FAMILIAR
TOTALES S/.
REM NETA
ESSALUD
5TA
SUELDO BSICO
ONP
ASIGNACIN
FAMILIAR
OTROS
SCTR
AFP
52,200.00
REM BRUTA
SNP / ONP
3,198.00
APF
PRIMA
PRIMA
200.00
32.00
26.00
110.00
-
17.60
-
14.30
-
310.00
49.60
903.88
106.25
372.13
283.50
40.30
1,665.75
REMUNERACIN NETA
ESSALUD
SCTR
TOTAL APORTES
1,813.88
431.25
156.00
143.00
258.00
5,186.13
2,068.75
1,044.00
957.00
1,742.00
630.00
225.00
108.00
99.00
180.00
87.50
31.25
15.00
13.75
25.00
717.50
256.25
123.00
112.75
205.00
141.90
892.13
738.50
234.00
117.00
4,258.10
3,107.88
2,761.50
1,566.00
1,683.00
99.00
360.00
315.00
162.00
81.00
13.75
50.00
43.75
22.50
11.25
112.75
410.00
358.75
184.50
92.25
130.00
110.50
97.50
-
3,870.00
7,539.50
11,152.50
-
90.00
76.50
67.50
-
12.50
10.63
9.38
-
102.50
87.13
76.88
-
5,263.65
46,936.35
2,493.00
346.25
2,839.25
total Adm-vtas
9,255.88
6,000.10
31,680.38
1,062.00
279.00
1,152.00
1,010.13
655.63
1,534.00
1,664.00
147.50
38.75
160.00
399.90
-
11,800.00
6,400.00
34,000.00
46,936.35
2,493.00
1,665.75
3,198.00
346.25
399.90
52,200.00
13,009.50
6,717.75
13,009.50
6,717.75
35,312.00
55,039.25
55,039.25
18,346.42
DATOS DE AZUCAR
Total a producir en el periodo
Precio de Venta
20000 Unidades
S/.
95.00 S/.
S/.
MATERIALES DIRECTOS
SACOS(50k)
1,900,000.00
342,084.00
COSTO
Cantidad
KG
LIT ROS
KILOS
KILOS
UNIDADES
C. Unitario
654
9874
3211
9875
20,000
MANO DE OBRA
REMUNERACIONES
CARGAS SOCIALES
Total S/.
130 S/.
1 S/.
40 S/.
10 S/.
1 S/.
S/.
S/.
S/.
VARIABLE
85,020.00 S/.
9,874.00 S/.
128,440.00 S/.
98,750.00 S/.
20,000.00 S/.
FIJO
85,020.00
9,874.00
128,440.00
98,750.00
20,000.00
10,273.80
7,335.00
2,938.80
CC1
10,273.80 S/.
7,335.00 S/.
2,938.80 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,062.22
10,000.00 S/.
9,000.00 S/.
50,000.00
338,106.68
40,000.00
4,000.00 S/.
S/.
809,526.69 S/.
S/.
40.48 S/.
18.25 S/.
22.74
S/.
S/.
S/.
S/.
365,084.00 S/.
18.25 S/.
24,950.24
8,812.82
463,529.32
23.18
COSTO
VARIABLE
COSTOS DE CONVERSION
COSTO TOTAL DE PRODUCCION
Costo Unitario de produccion(PARA EERR)
Gastos Administrativ os
Gastos de v enta
Costo total unitario
S/.
S/.
CC2
5,136.90 S/.
3,667.50 S/.
1,469.40 S/.
5,136.90
3,667.50
1,469.40
457,168.89
TOTAL
24,950.24
8,812.82
FIJO
S/.
10,000.00
9,000.00
S/.
S/.
S/.
4,000.00
S/.
365,084.00 S/.
CC1
6,062.22 S/.
S/.
S/.
50,000.00 S/.
338,106.68 S/.
40,000.00 S/.
S/.
CENT RO DE COST OS
CC2
3,031.11 S/.
5,000.00 S/.
4,500.00 S/.
25,000.00 S/.
169,053.34 S/.
20,000.00 S/.
2,000.00 S/.
228,584.45
3,031.11
5,000.00
4,500.00
25,000.00
169,053.34
20,000.00
2,000.00
228,584.45
467,442.69 S/.
233,721.35 S/.
233,721.35
454,716.49
DATOS DE MELAZA
Total a producir en el periodo
Precio de Venta
S/.
70000 Unidades
MATERIALES DIRECTOS
S/.
70,000.00
6,460.00
COSTO
KILOS
1.00 S/.
Cantidad
KG
LITROS
KILOS
KILOS
C. Unitario
2
200
100
200
MANO DE OBRA
REMUNERACIONES
CARGAS SOCIALES
COSTOS INDIRECTOS DE FABRICACION
VARIABLE
Total S/.
130
1
40
10
S/.
S/.
S/.
S/.
260.00
200.00
4,000.00
2,000.00
S/.
S/.
S/.
8,945.60
6,412.50
2,533.10
S/.
45,052.59
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
260.00
200.00
4,000.00
2,000.00
S/.
S/.
S/.
8,945.60
6,412.50
2,533.10
COSTO
TOTAL
Mano de Obra Indirecta
Luz
Agua
Seguro Planta
Depreciacin equipo
Reparacin y Mantenimiento equipo
Telefono
FIJO
VARIABLE
5,223.88
6,000.00 S/.
4,000.00 S/.
4,000.00
18,783.70
6,545.00
500.00 S/.
COSTOS DE CONVERSION
FIJO
S/.
5,223.88
S/.
S/.
S/.
4,000.00
18,783.70
6,545.00
S/.
53,998.19
6,000.00
4,000.00
500.00
S/.
60,458.19 S/.
16,960.00 S/.
52,443.79
S/.
0.86 S/.
0.24 S/.
0.75
S/.
S/.
S/.
S/.
16,960.00 S/.
0.24 S/.
3,118.78
1,101.60
53,545.40
0.76
Gastos Administrativos
Gastos de venta
S/.
S/.
3,118.78
1,101.60
DATOS DE BAGAZO
Total a producir en el periodo
Precio de Venta
S/.
50000 Unidades
MATERIALES DIRECTOS
S/.
KILOS
2.00 S/.
100,000.00
10,500.00
COSTO
Cantidad
C. Unitario
10
5
500
123
343
SACOS
KG
LITROS
KILOS
KILOS
MANO DE OBRA
REMUNERACIONES
CARGAS SOCIALES
COSTOS INDIRECTOS DE FABRICACION
VARIABLE
Total S/.
100 S/.
130 S/.
1 S/.
40 S/.
10 S/.
S/.
S/.
1,000.00
650.00
500.00
4,920.00
3,430.00
-
S/.
9,443.05
S/.
S/.
6,952.50
2,490.55
S/.
47,126.22
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
9,443.05
6,952.50
2,490.55
COSTO
TOTAL
Mano de Obra Indirecta
Luz
Agua
Seguro Planta
Depreciacin equipo
Reparacin y Mantenimiento equipo
Telefono
FIJO
1,000.00
650.00
500.00
4,920.00
3,430.00
-
VARIABLE
5,297.51
6,000.00 S/.
5,000.00 S/.
5,000.00
18,783.70
6,545.00
500.00 S/.
FIJO
S/.
5,297.51
S/.
S/.
S/.
5,000.00
18,783.70
6,545.00
S/.
56,569.27
6,000.00
5,000.00
500.00
COSTOS DE CONVERSION
COSTO TOTAL DE PRODUCCION
S/.
67,069.27 S/.
22,000.00
S/.
54,512.33
S/.
1.34 S/.
0.44
S/.
1.09
S/.
S/.
3,118.78
1,101.60
S/.
S/.
55,613.93
1.11
Gastos Administrativos
Gastos de venta
S/.
S/.
3,118.78
1,101.60
S/.
S/.
22,000.00
0.44
Centro de Costos 1
1) SITUACION INICIAL
(UNIDS)
CONCEPTO
Inv.Inicial Prod.Proceso
Unids.Comenzadas
20000
TOTAL
20000
2) SITUACION FINAL
CC1
CONCEPTO
(UNIDS)
20000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
20000
3) PRODUCCION EQUIVALENTE
CONCEPTO
(UNIDS)
20000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
0
TOTAL
20000
S/.
85,020.00
AGUA (DISTRIB
S/.
9,874.00
CAL
S/.
128,440.00
SACOS
S/.
20,000.00
EDULCORANTE
S/.
98,750.00
C.Total de MPD
S/.
342,084.00
S/.
3,667.50
S/.
1,469.40
C.Total de MOD
S/. 5,136.90
0 S/.
0 S/.
169,053.34
0 S/.
0 S/.
5,000.00
0 S/.
0 S/.
25,000.00
3,031.11
4,500.00
20,000.00
2,000.00
C.Total de CIF
S/. 228,584.45
C.Total General
S/. 575,805.35
MES2
MES3
DEL IIPP
DEL PERIOD
MPD
S/.342,084.00
C.CONVERS.
S/.233,721.35
TOTALES
(UNIDS)
20000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
0
TOTAL
20000
FACTOR DE AJUSTE DE MN =
MN
UNIDS
20000
PTyT
PP1
20000
0
CONCEPTO
(UNIDS)
20000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
0
TOTAL
20000
AZUCAR
MES1
ABRIL
CC1
GRADOS DE AVANCE
UNIDS. EQUIVALENTES
MPD
C.CONVERS
100%
MPD
100%
C.CONVERS
20000
20000
20000
20000
ABRIL
CC1
COSTOS POR
UNIDS.
COSTOS
ASIGNAR
EQUIVALENT.
UNITARIOS
S/.342,084.00
20000
S/.17.10420
S/.233,721.35
20000
S/.11.68607
S/.575,805.35
S/.28.79027
ABRIL
CC1
UNIDS. EQUIVALENTES
COSTOS ASIGNADOS
MPD
C.CONVERS
MPD
C.CONVERS
20000
20000
S/.342,084.00
S/.233,721.35
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
20000
20000
S/.342,084.00
S/.233,721.35
FACTOR
0
S/.0.00
S/.0.00
S/.0.00
CC1
UNIDS.EQUIVALENTES
ABRIL
COSTOS ASIGNADOS
MPD
C.CONVERS
MPD
C.CONVERS
20000
20000
S/.342,084.00
S/.233,721.35
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
20000
20000
S/.342,084.00
S/.233,721.35
COSTOS
TOTALES
S/.575,805.35
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.575,805.35
COSTOS
AJUSTES
AJUSTES
C.TOTAL
C.TOTAL
TOTALES
P.NORMAL 1
P.NORMAL 2
S/.575,805.35
AJUSTADO
UNIT.AJUST
S/.0.00
S/.575,805.35
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.575,805.35
S/.0.00
S/.0.00
S/.575,805.35
S/.28.79027
S/.28.79027
Centro de Costos 1
1) SITUACION INICIAL
CONCEPTO
Inv.Inicial Prod.Proceso
Unids.Comenzadas
TOTAL
2) SITUACION FINAL
(UNIDS)
20000
20000
ABRIL
CC1
CONCEPTO
(UNIDS)
20000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
20000
3) PRODUCCION EQUIVALENTE
CC1
GRADOS DE AVANCE
CONCEPTO
(UNIDS)
20000
0
0
0
0
0
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
20000
S/.
C.Total de MOD
3,667.50
1,469.40
S/. 5,136.90
0
0
0
0
S/.
169,053.34
S/.
S/.
S/.
3,031.11
5,000.00
4,500.00
MPD
100%
0
0
S/.
S/.
25,000.00
20,000.00
2,000.00
C.Total de CIF
S/. 228,584.45
C.Total General-Abril
S/. 233,721.35
Abril
DEL PERIOD
575805.346108917
-
CC1
COSTOS POR
ASIGNAR
-
S/.233,721.35
S/.233,721.35
S/.233,721.35
(UNIDS)
20000
0
0
0
0
0
0
20000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
FACTOR DE AJUSTE DE MN =
MN
PTyT
PP1
UNIDS. EQUIVALENTES
MPD
20000
0
0
0
0
0
0
20000
UNIDS
20000
FACTOR
0
20000
0
S/.0.00
S/.0.00
S/.0.00
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
(UNIDS)
20000
0
0
0
0
0
0
UNIDS.EQUIVALENTES
MPD
20000
0
0
0
0
0
0
TOTAL
20000
20000
AZUCAR
ABRIL
CC1
GRADOS DE AVANCE
C.CONVERS
100%
UNIDS. EQUIVALENTES
CC1
20000
20000
MPD
20000
0
0
0
0
0
C.CONVERS
20000
0
0
0
0
0
20000
20000
ABRIL
UNIDS.
COSTOS
EQUIVALENT.
UNITARIOS
20000
28.7902673054
20000 20000
S/.11.68607
S/.11.68607
CC1
UNIDS. EQUIVALENTES
C.CONVERS
20000
0
0
0
0
0
0
20000
ABRIL
CC1
575805.346109
0
0
0
0
0
0
575805.346109
COSTOS ASIGNADOS
MPD
C.CONVERS
S/.0.00
S/.233,721.35
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.233,721.35
ABRIL
CC1
NIDS.EQUIVALENTES
COSTOS ASIGNADOS
C.CONVERS
CC1
MPD
C.CONVERS
20000 575805.346109
S/.0.00
S/.233,721.35
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
COSTOS
TOTALES
S/. 809,526.69
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.809,526.69
COSTOS
TOTALES
S/. 809,526.69
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
20000
575805.346109
S/.233,721.35
S/.809,526.69
AJUSTES
P.NORMAL 1
S/. 0.00
S/.0.00
S/. 0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
AJUSTES
P.NORMAL 2
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
C.TOTAL
AJUSTADO
S/.809,526.69
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
C.TOTAL
UNIT.AJUST
S/.40.47633
S/.0.00
S/.0.00
S/.809,526.69
S/.40.47633
INVENTARIO INICIAL DE MP
COMPRAS NETAS DE MATERIA PRIMA
MATERIA PRIMA DISPONIBLE
INVENTARIO FINAL DE MP
MP DIRECTA O CONSUMIDA
MOD
CIF
COSTOS INCURRIDOS O CARGOS A PRODUCCION
INVENTARIO INICIAL DE PRODUCCION EN PROCESO
TOTAL PROCESADO
INVENTARIO FINAL DE PRODUCCION EN PROCESO
COSTOS DE LA PRODUCCION TERMINADA
INVENTARIO INICIAL DE PRODUCCION TERMINADA
PRODUCCION DISPONIBLE
INVENTARIO FINAL DE PRODUCCION TERMNADA
COSTO DE PRODUCCION DE LO VENDIDO
CCION Y VENTAS
0
S/. 342,084.00
342084
0
342084
S/.
10,273.80
S/. 457,168.89
S/. 809,526.69
S/.
S/. 809,526.69
S/.
S/. 809,526.69
S/. 809,526.69
0
S/. 809,526.69
Centro de Costos 1
1) SITUACION INICIAL
(UNIDS)
CONCEPTO
Inv.Inicial Prod.Proceso
Unids.Comenzadas
70000
TOTAL
70000
2) SITUACION FINAL
CC1
CONCEPTO
(UNIDS)
Inv.Final P.Term.Transferido
70000
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
70000
3) PRODUCCION EQUIVALENTE
CONCEPTO
(UNIDS)
Inv.Final P.Term.Transferido
70000
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
70000
S/.
260.00
AGUA (DISTRIB
S/.
200.00
CAL
S/.
4,000.00
EDULCORANTE
S/.
2,000.00
C.Total de MPD
S/.
6,460.00
S/.
3,206.25
S/.
1,266.55
C.Total de MOD
S/. 4,472.80
S/.
9,391.85
S/.
2,611.94
S/.
3,000.00
S/.
2,000.00
S/.
2,000.00
S/.
3,272.50
250.00
C.Total de CIF
S/. 22,526.29
C.Total General-Abril
S/. 33,459.09
Marzo
Abril
DEL IIPP
DEL PERIOD
MPD
S/.6,460.00
C.CONVERS.
S/.26,999.09
TOTALES
(UNIDS)
Inv.Final P.Term.Transferido
70000
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
70000
FACTOR DE AJUSTE DE MN =
MN
UNIDS
70000
PTyT
70000
PP1
(UNIDS)
70000
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
70000
AZUCAR
ABRIL
ABRIL
CC1
GRADOS DE AVANCE
UNIDS. EQUIVALENTES
MPD
C.CONVERS
MPD
C.CONVERS
100%
100%
70000
70000
70000
70000
ABRIL
CC1
COSTOS POR
UNIDS.
COSTOS
ASIGNAR
EQUIVALENT.
UNITARIOS
S/.6,460.00
70000
S/.0.09229
S/.26,999.09
70000
S/.0.38570
S/.33,459.09
S/.0.47799
ABRIL
CC1
UNIDS. EQUIVALENTES
COSTOS ASIGNADOS
COSTOS
MPD
C.CONVERS
MPD
C.CONVERS
TOTALES
70000
70000
S/.6,460.00
S/.26,999.09
S/.33,459.09
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
70000
70000
S/.6,460.00
S/.26,999.09
S/.33,459.09
FACTOR
0
S/.0.00
S/.0.00
S/.0.00
ABRIL
CC1
UNIDS.EQUIVALENTES
COSTOS ASIGNADOS
COSTOS
MPD
C.CONVERS
MPD
C.CONVERS
TOTALES
70000
70000
S/.6,460.00
S/.26,999.09
S/.33,459.09
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
70000
70000
S/.6,460.00
S/.26,999.09
S/.33,459.09
AJUSTES
AJUSTES
C.TOTAL
C.TOTAL
P.NORMAL 1
P.NORMAL 2
AJUSTADO
UNIT.AJUST
S/.0.00
S/.33,459.09
S/.0.47799
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.33,459.09
S/.0.47799
Centro de Costos 1
1) SITUACION INICIAL
CONCEPTO
Inv.Inicial Prod.Proceso
Unids.Comenzadas
TOTAL
2) SITUACION FINAL
CONCEPTO
(UNIDS)
70000
70000
ABRIL
CC1
(UNIDS)
70000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
70000
3) PRODUCCION EQUIVALENTE
CONCEPTO
(UNIDS)
70000
0
0
0
0
0
0
70000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
S/.
C.Total de MOD
1,266.55
S/. 4,472.80
0
0
0
0
0
S/.
9,391.85
S/.
S/.
S/.
S/.
2,611.94
3,000.00
2,000.00
2,000.00
CC1
GRADOS DE AVANCE
MPD
100%
S/.
3,272.50
250.00
C.Total de CIF
S/. 22,526.29
C.Total General-MES 2
S/. 26,999.09
(UNIDS)
70000
0
0
0
0
0
0
70000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
FACTOR DE AJUSTE DE MN =
MN
PTyT
PP1
UNIDS. EQUIVALENTES
MPD
70000
0
0
0
0
0
0
70000
UNIDS
70000
FACTOR
0
70000
0
S/.0.00
S/.0.00
S/.0.00
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
(UNIDS)
70000
0
0
0
0
0
0
70000
UNIDS.EQUIVALENTES
MPD
70000
0
0
0
0
0
0
70000
CC1
RADOS DE AVANCE
C.CONVERS
100%
AZUCAR
ABRIL
CC1
70000
70000
UNIDS. EQUIVALENTES
MPD
C.CONVERS
70000
70000
0
0
0
0
0
0
0
0
0
0
0
0
70000
70000
ABRIL
UNIDS.
COSTOS
EQUIVALENT.
UNITARIOS
70000
0.4779870646
70000 70000
S/.0.38570
S/.0.38570
NIDS. EQUIVALENTES
C.CONVERS
70000
0
0
0
0
0
0
70000
CC1
MES2
COSTOS ASIGNADOS
CC1
MPD
C.CONVERS
33459.09452492
S/.0.00
S/.26,999.09
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
33459.09452492
S/.0.00
S/.26,999.09
CC1
IDS.EQUIVALENTES
COSTOS ASIGNADOS
C.CONVERS
CC1
MPD
C.CONVERS
70000 33459.09452492
S/.0.00
S/.26,999.09
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
70000
33459.09452492
0
S/.26,999.09
COSTOS
TOTALES
S/. 60,458.19
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.60,458.19
MES 2
COSTOS
TOTALES
S/. 60,458.19
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.60,458.19
MES 2
AJUSTES
P.NORMAL 1
S/. 0.00
S/.0.00
S/. 0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
AJUSTES
P.NORMAL 2
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
C.TOTAL
AJUSTADO
S/.60,458.19
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.60,458.19
C.TOTAL
UNIT.AJUST
S/.0.86369
S/.0.86369
INVENTARIO INICIAL DE MP
COMPRAS NETAS DE MATERIA PRIMA
MATERIA PRIMA DISPONIBLE
INVENTARIO FINAL DE MP
MP DIRECTA O CONSUMIDA
MOD
CIF
COSTOS INCURRIDOS O CARGOS A PRODUCCION
INVENTARIO INICIAL DE PRODUCCION EN PROCESO
TOTAL PROCESADO
INVENTARIO FINAL DE PRODUCCION EN PROCESO
COSTOS DE LA PRODUCCION TERMINADA
INVENTARIO INICIAL DE PRODUCCION TERMINADA
PRODUCCION DISPONIBLE
INVENTARIO FINAL DE PRODUCCION TERMNADA
COSTO DE PRODUCCION DE LO VENDIDO
N Y VENTAS
0
S/.
6,460.00
6460
0
6460
S/.
8,945.60
S/. 45,052.59
60458.1890498
0
60458.1890498
0
60458.1890498
0
60458.1890498
0
60458.1890498
Centro de Costos 1
1) SITUACION INICIAL
CONCEPTO
Inv.Inicial Prod.Proceso
(UNIDS)
Unids.Comenzadas
50000
TOTAL
2) SITUACION FINAL
50000
ABRIL
CC1
CONCEPTO
(UNIDS)
50000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
50000
3) PRODUCCION EQUIVALENTE
CONCEPTO
CC1
GRADOS DE AVANCE
(UNIDS)
50000
0
0
0
0
0
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
50000
S/.
3,430.00
C.Total de MPD
MOD remuneracin bruta
S/.
S/.
10,500.00
3,476.25
MPD
100%
S/.
1,245.28
C.Total de MOD
S/. 4,721.53
0
0
0
0
0
0
S/.
9,391.85
S/.
S/.
S/.
S/.
S/.
2,648.76
3,000.00
2,500.00
2,500.00
3,272.50
250.00
C.Total de CIF
S/. 23,563.11
C.Total General-Abril
S/. 38,784.64
CC1
Abril
COSTOS POR
DEL PERIOD
ASIGNAR
S/.10,500.00
S/.10,500.00
S/.28,284.64
S/.28,284.64
S/.38,784.64
(UNIDS)
50000
0
0
0
0
0
0
50000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
FACTOR DE AJUSTE DE MN =
MN
PTyT
PP1
CC1
UNIDS. EQUIVALENTES
MPD
50000
0
0
0
0
0
0
50000
UNIDS
50000
FACTOR
0
50000
0
S/.0.00
S/.0.00
S/.0.00
(UNIDS)
50000
0
UNIDS.EQUIVALENTES
MPD
50000
0
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
0
0
0
0
0
50000
0
0
0
0
0
50000
AZUCAR
CC1
RADOS DE AVANCE
C.CONVERS
100%
ABRIL
UNIDS. EQUIVALENTES
MPD
50000
0
0
0
0
0
C.CONVERS
50000
0
0
0
0
0
50000
50000
ABRIL
UNIDS.
EQUIVALENT.
50000
50000
CC1
NIDS. EQUIVALENTES
C.CONVERS
50000
0
0
0
0
0
0
50000
CC1
IDS.EQUIVALENTES
C.CONVERS
50000
0
COSTOS
UNITARIOS
S/.0.21000
S/.0.56569
S/.0.77569
ABRIL
COSTOS ASIGNADOS
MPD
C.CONVERS
S/.10,500.00
S/.28,284.64
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.10,500.00
S/.28,284.64
COSTOS
TOTALES
S/.38,784.64
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.38,784.64
ABRIL
COSTOS ASIGNADOS
MPD
C.CONVERS
S/.10,500.00
S/.28,284.64
S/.0.00
S/.0.00
COSTOS
TOTALES
S/.38,784.64
S/.0.00
AJUSTES
P.NORMAL 1
S/.0.00
0
0
0
0
0
50000
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.10,500.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.28,284.64
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.38,784.64
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
AJUSTES
P.NORMAL 2
S/.0.00
S/.0.00
C.TOTAL
AJUSTADO
S/.38,784.64
S/.0.00
C.TOTAL
UNIT.AJUST
S/.0.77569
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.38,784.64
S/.0.77569
Centro de Costos 1
1) SITUACION INICIAL
CONCEPTO
Inv.Inicial Prod.Proceso
Unids.Comenzadas
TOTAL
2) SITUACION FINAL
CONCEPTO
(UNIDS)
50000
50000
ABRIL
CC1
(UNIDS)
50000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
50000
3) PRODUCCION EQUIVALENTE
CONCEPTO
(UNIDS)
50000
0
0
0
0
0
0
50000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
S/.
C.Total de MOD
3,476.25
S/. 6,952.50
0
0
0
0
0
S/.
9,391.85
S/.
S/.
S/.
S/.
2,648.76
3,000.00
2,500.00
2,500.00
CC1
GRADOS DE AVANCE
MPD
100%
S/.
3,272.50
250.00
C.Total de CIF
S/. 23,563.11
C.Total General-Abril
S/. 30,515.61
(UNIDS)
50000
0
0
0
0
0
0
50000
Inv.Final P.Term.Transferido
Inv.Final P.Term.Retenido
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
FACTOR DE AJUSTE DE MN =
MN
PTyT
PP1
UNIDS. EQUIVALENTES
MPD
50000
0
0
0
0
0
0
50000
UNIDS
50000
FACTOR
0
50000
0
S/.0.00
S/.0.00
S/.0.00
Inv.Final Prod.Proceso 1
Inv.Final Prod.Proceso 2
Inv.Final Merma Normal
Inv.Final Prd.Normal
Inv.Final Prd.Anormal
TOTAL
(UNIDS)
50000
0
0
0
0
0
0
50000
UNIDS.EQUIVALENTES
MPD
50000
0
0
0
0
0
0
50000
CC1
RADOS DE AVANCE
C.CONVERS
100%
AZUCAR
ABRIL
CC1
50000
50000
UNIDS. EQUIVALENTES
MPD
C.CONVERS
50000
50000
0
0
0
0
0
0
0
0
0
0
0
0
50000
50000
ABRIL
UNIDS.
COSTOS
EQUIVALENT.
UNITARIOS
50000
0.7756927014
50000 50000
S/.0.61031
S/.0.61031
CC1
NIDS. EQUIVALENTES
C.CONVERS
50000
0
0
0
0
0
0
50000
ABRIL
COSTOS ASIGNADOS
CC1
MPD
C.CONVERS
38784.63506944
S/.0.00
S/.30,515.61
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
0
S/.0.00
S/.0.00
38784.63506944
S/.0.00
S/.30,515.61
ABRIL
CC1
IDS.EQUIVALENTES
COSTOS ASIGNADOS
C.CONVERS
CC1
MPD
C.CONVERS
50000 38784.63506944
S/.0.00
S/.30,515.61
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
0
0
S/.0.00
S/.0.00
50000
38784.63506944
0
S/.30,515.61
COSTOS
TOTALES
S/. 69,300.24
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.69,300.24
COSTOS
TOTALES
S/. 69,300.24
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.69,300.24
AJUSTES
P.NORMAL 1
S/. 0.00
S/.0.00
S/. 0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
AJUSTES
P.NORMAL 2
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
C.TOTAL
AJUSTADO
S/.69,300.24
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.0.00
S/.69,300.24
C.TOTAL
UNIT.AJUST
S/.1.38600
S/.1.38600
INVENTARIO INICIAL DE MP
COMPRAS NETAS DE MATERIA PRIMA
MATERIA PRIMA DISPONIBLE
INVENTARIO FINAL DE MP
MP DIRECTA O CONSUMIDA
MOD
CIF
COSTOS INCURRIDOS O CARGOS A PRODUCCION
INVENTARIO INICIAL DE PRODUCCION EN PROCESO
TOTAL PROCESADO
INVENTARIO FINAL DE PRODUCCION EN PROCESO
COSTOS DE LA PRODUCCION TERMINADA
INVENTARIO INICIAL DE PRODUCCION TERMINADA
PRODUCCION DISPONIBLE
INVENTARIO FINAL DE PRODUCCION TERMNADA
COSTO DE PRODUCCION DE LO VENDIDO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
0
10,500.00
10,500.00
0
10,500.00
9,443.05
47,126.22
67,069.27
0
67,069.27
0
67,069.27
0
67,069.27
0
67,069.27
RODUCCION Y VENTAS
+
=
=
+
+
=
+
=
=
+
=
=
INVENTARIO INICIAL DE MP
COMPRAS NETAS DE MATERIA PRIMA
MATERIA PRIMA DISPONIBLE
INVENTARIO FINAL DE MP
MP DIRECTA O CONSUMIDA
MOD
CIF
COSTOS INCURRIDOS O CARGOS A PRODUCCION
INVENTARIO INICIAL DE PRODUCCION EN PROCESO
TOTAL PROCESADO
INVENTARIO FINAL DE PRODUCCION EN PROCESO
COSTOS DE LA PRODUCCION TERMINADA
INVENTARIO INICIAL DE PRODUCCION TERMINADA
PRODUCCION DISPONIBLE
INVENTARIO FINAL DE PRODUCCION TERMNADA
COSTO DE PRODUCCION DE LO VENDIDO
DE PRODUCCION Y VENTAS
Bagazo
Melasa
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
10,500.00
10,500.00
10,500.00
9,443.05
45,826.22
65,769.27
65,769.27
65,769.27
65,769.27
65,769.27
6,460.00
6,460.00
6,460.00
8,945.60
43,702.88
59,108.48
59,108.48
59,108.48
59,108.48
59,108.48
Azucar
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
TOTAL
0
342,084.00
342084
0
342084
10,273.80
455,932.04
808,289.84
808,289.84
808,289.84
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
808,289.84 S/.
0 S/.
808,289.84 S/.
359,044.00
359,044.00
359,044.00
28,662.46
545,461.13
933,167.59
933,167.59
933,167.59
933,167.59
933,167.59
2
1.5
2
2.5
COSTOS DIRECTOS
Materiales Directos
Mano de obra directa
Total
Porcentajes
31,188
31,188
11,016
11,016
DIRECTOS
BAGASO
P1
P2
7,350.00
4,721.53
12,071.53
70%
50%
TOTAL
3,150.00
10,500.00
4,721.53
9,443.05
7,871.53
30%
50%
MELASA
P1
19,943.05
3,230.00
3,578.24
6,808.24
50%
40%
S DE FABRICACIN
BAGAZO
MELASA
P1
P2
TOTAL
P1
2,119.00
3,178.51
5,297.51
2,611.94
2,400.00
3,600.00
6,000.00
3,000.00
2,000.00
3,000.00
5,000.00
2,000.00
2,000.00
3,000.00
5,000.00
2,000.00
7,513.48
11,270.22
18,783.70
9,391.85
2,618.00
3,927.00
6,545.00
3,272.50
200.00
300.00
500.00
250.00
18,850.49
28,275.73
47,126.22
22,526.29
40%
60%
50%
P2
AZUCAR
TOTAL
P1
P2
3,230.00
6,460.00
102,625.20
5,367.36
8,945.60
3,082.14
8,597.36
50%
60%
P2
15,405.60
TOTAL
2,611.94
3,000.00
2,000.00
2,000.00
9,391.85
3,272.50
250.00
22,526.29
50%
5,223.88
6,000.00
4,000.00
4,000.00
18,783.70
6,545.00
500.00
45,052.59
239,458.80
7,191.66
105,707.34
30%
40%
246,650.46
70%
60%
AZUCAR
P1
P2
2,424.89
4,000.00
3,600.00
20,000.00
135,242.67
16,000.00
1,600.00
182,867.56
40%
3,637.33
6,000.00
5,400.00
30,000.00
202,864.01
24,000.00
2,400.00
274,301.34
60%
TOTALIZADO
TOTAL
342,084.00
10,273.80
359,044.00
28,662.46
352,357.80
387,706.46
TOTAL
6,062.22
10,000.00
9,000.00
50,000.00
338,106.68
40,000.00
4,000.00
457,168.89
TOTALIZADO
16,583.61
22,000.00
18,000.00
59,000.00
375,674.08
53,090.00
5,000.00
549,347.69
937,054.15
BAGAZO
S/.
S/.
S/.
S/.
55,613.93
0.44
2.00
35,650
100,000.00
Costo Fijo
0 S/.
10000 S/.
20000 S/.
30000 S/.
40000 S/.
50000 S/.
60000 S/.
70000 S/.
80000 S/.
90000 S/.
100000 S/.
110000 S/.
120000 S/.
55,614
55,614
55,614
55,614
55,614
55,614
55,614
55,614
55,614
55,614
55,614
55,614
55,614
S/.
S/.
S/.
S/.
35,650
71,299.91
53,545.40
0.24
1.00
70,667
Ventas
Unidades Vendida
S/.
70,000.00
Costo Fijo
0 S/.
10000 S/.
20000 S/.
30000 S/.
40000 S/.
50000 S/.
60000 S/.
70000 S/.
80000 S/.
90000 S/.
100000 S/.
110000 S/.
120000 S/.
130000 S/.
140000 S/.
150000 S/.
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
53,545
70,667
70,667.00
S/.
S/.
S/.
S/.
S/.
463,529.32
18.25
95.00
6,040
1,900,000.00
Costo Fijo
0 S/.
2000 S/.
4000 S/.
6000 S/.
8000 S/.
463,529
463,529
463,529
463,529
463,529
10000
12000
14000
16000
18000
20000
22000
24000
26000
28000
30000
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
463,529
463,529
463,529
463,529
463,529
463,529
463,529
463,529
463,529
463,529
463,529
S/.
S/.
Precio
Costo Variable por Unidad
Margen de Contribucin
S/.
S/.
S/.
6,040
573,781.04
572,688.64
BAGAZO
2.00
0.44
1.56
BAGAZO
MELAZA
AZCAR
Punto de equilibrio
Margen de
Contribucin
S/.
1.56
S/.
0.76
S/.
76.75
S/.
S/.
572,688.64
70.54
BAGAZO
MELAZA
AZCAR
Total Ventas
Costos variables
BAGAZO
MELAZA
AZCAR
Total Costos Variables
Utilidad Marginal
Costos fijos
Resultado
Ventas Normales
Ventas de equilibrio
Margen de Seguridad
392
275
7,451
392
275
7,451
S/.
S/.
BAGAZO
100,000.00
71,299.91
29%
BAGAZO
Utilidad o Prdida
S/.
-55,614
S/.
-40,014
S/.
-24,414
S/.
-8,814
S/.
6,786
S/.
22,386
S/.
37,986
S/.
53,586
S/.
69,186
S/.
84,786
S/.
100,386
S/.
115,986
S/.
131,586
Obj 2
0
0
0
0
0
0
0
0
0
CFT
P-CV
P.E=
Porcentaje
2.00
0.78
MELAZA
Utilidad o Prdida
S/.
-53,545
S/.
-45,968
S/.
-38,391
S/.
-30,814
S/.
-23,237
S/.
-15,660
S/.
-8,083
S/.
-505
S/.
7,072
S/.
14,649
S/.
22,226
S/.
29,803
S/.
37,380
S/.
44,957
S/.
52,535
S/.
60,112
Objetivo
0
100
CFT
P-CV
P.E=
Porcentaje
1.00
0.76
AZCAR
Utilidad o Prdida
S/.
-463,529
S/.
-310,038
S/.
-156,546
S/.
-3,055
S/.
150,437
Objetivo
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
303,929
457,420
610,912
764,403
917,895
1,071,387
1,224,878
1,378,370
1,531,861
1,685,353
1,838,845
0
100
CFT
P-CV
P.E=
Precio
Porcentaje
95.00
0.81
MELAZA
S/.
S/.
S/.
1.00 S/.
0.24 S/.
0.76 S/.
AZCAR
95.00
18.25
76.75
0.08
0.03
70.44
70.54
nto de Equilibrio
S/.
S/.
S/.
2.00 S/.
1.00 S/.
95.00 S/.
S/.
784.36
274.53
707,889.40
708,948.29
S/.
S/.
S/.
0.44 S/.
0.24 S/.
18.25 S/.
S/.
S/.
S/.
S/.
172.56
66.51
136,020.57
136,259.65
572,688.64
-572,688.64
-
MARGEN DE SEGURIDAD
S/.
S/.
MELAZA
70,000.00 S/.
70,667.00 S/.
-1%
AZCAR
1,900,000.00
573,781.04
70%
78%
76%
81%
IPRODUCTO
Participacin ventas
BAGAZO
MELAZA
AZCAR
Total
Total
100,000.00
70,000.00
1,900,000.00
2,070,000.00
S/.
S/.
S/.
S/.
5%
3%
92%
100%
unidades
5%
3%
92%
392
275
7,451
DAD
333
Tractores
Maquina de Lavado
Maquina de Molienda
Evaporizadora
Maquina Cristalizadora
Maquina de Refinacin
Maquina de Secado
Mquina de envasado y empaquet
Total (1)
Muebles y enseres
335
Armarios
Otros
3 escritorios y silla de madera
5 escritorios y silla de madera
Total (2)
Equipos diversos
336
5 computadoras
3 computadoras
Total (3)
BAGAZO(5%)
P001
Maquinaria y equipo
Muebles y enseres
Equipos diversos
9,375.00
3.83
13.02
P002
9,375.00
3.83
13.02
VALOR ADQUIS
%
DEPRC.
PROD
3,000,000.00
10%
PROD
2,000,000.00
10%
PROD
4,000,000.00
10%
PROD
12,000,000.00
10%
PROD
2,000,000.00
10%
PROD
10,000,000.00
10%
PROD
8,000,000.00
10%
PROD
4,000,000.00
10%
45,000,000.00
PROD
5,400.00
10%
PROD
3,890.00
10%
Ventas
3,600.00
10%
Administracio
5,500.00
10%
18,390.00
Administracio
15,000.00
25%
Ventas
10,000.00
25%
25,000.00
E MAQUINARIA Y EQUIPO
MELAZA (5%)
P001
18,750.00
7.66
26.04
P002
9,375.00
3.83
13.02
9,375.00
3.83
13.02
18,783.70
DEPREC.
VALOR
RESIDUAL
25,000.00
1,200,000.00
1,775,000.00
16,666.67
800,000.00
1,183,333.33
33,333.33
1,600,000.00
2,366,666.67
100,000.00
4,800,000.00
7,100,000.00
16,666.67
800,000.00
1,183,333.33
83,333.33
4,000,000.00
5,916,666.67
66,666.67
3,200,000.00
4,733,333.33
33,333.33
1,600,000.00
2,366,666.67
375,000.00
18,000,000.00
26,625,000.00
45.00
2,160.00
3,195.00
32.42
1,556.00
2,301.58
30.00
1,440.00
2,130.00
45.83
2,200.00
3,254.17
153.25
18,236.75
312.50
7,500.00
7,187.50
208.33
5,000.00
4,791.67
520.83
AZUCAR (90% )
P001
18,750.00
7.66
26.04
24,479.17
P002
168,750.00
68.96
234.38
168,750.00
68.96
234.38
18,783.70
375,674.08
337,500.00
137.93
468.75
338,106.68
CTS
CDIGO
34534566
APELLIDOS Y NOMBRES
TORRES JIMENEZ LUAN
CARGO
GERENTE GENERAL
ADM
SI
34534567
34534568
CONTADOR
SECRETARIA
ADM
ADM
34534569
ASISTENTE CONTABLE
ADM
34534570
JEFE MARKETING
34534571
34534572
CVARIOS
GUTIERRREZ CASAS JOSE
VENDEDOR
INGENIERO INDUSTRIAL
34534573
34534574
34534575
34534576
34534577
34534578
GRARIFICACIN
SUELDO
7000
PROM. GRATIF.
1271.6666666667
CTS. AO
8,271.67
CTS MES
689.31
SI
2500
1200
GRAT.JUL
7,630.00
GRAT.DIC
7,630.00
454.1666666667
218
2,954.17
1,418.00
246.18
118.17
2,725.00
1,308.00
2,725.00
1,308.00
SI
5450
2616
454.17
218.00
2000
363.3333333333
2,363.33
196.94
2,180.00
2,180.00
4360
363.33
VENTAS
1100
199.8333333333
1,299.83
108.32
1,199.00
1,199.00
2398
199.83
VENTAS
PROD
SI
4400
4000
799.3333333333
726.6666666667
5,199.33
4,726.67
433.28
393.89
4,796.00
4,360.00
4,796.00
4,360.00
9592
8720
799.33
726.67
INGENIERO QUIMICO
PROD
SI
3500
635.8333333333
4,135.83
344.65
3,815.00
3,815.00
7630
635.83
CONTROL DE CALIDAD
PROD
1800
327
2,127.00
177.25
1,962.00
1,962.00
3924
327.00
ALMACENERO
SUPERVISOR DE PRODUCCION
PROD
PROD
1800
3000
327
545
2,127.00
3,545.00
177.25
295.42
1,962.00
3,270.00
1,962.00
3,270.00
3924
6540
VARIOS
OPERADORES
PROD
11900
2161.8333333333
14,061.83
1,171.82
12,971.00
12,971.00
25942
VARIOS
OBRERO
PROD
7500
1362.5
16350
SI
51,700.00
RESUMEN
9,392.17
CTS MES
8,862.50
738.54
8,175.00
8,175.00
61,092.17
5,091.01
56,353.00
56,353.00
GRATIF MES
ADM
VENTAS
1,250.60
541.60
PROD
3,298.82
2,307.17
999.17
6,085.83
5,091.01
9,392.17
S/.
UIT
S/.
CARGO
Remuneracin anual
1,925.00
3,850.00
GERENTE GENERAL
12
CONTADOR
ASISTENTE CONTABLE
84,000.00
30,000.00
24,000.00
48,000.00
Gratif. FF.PP
7,630.00
2,725.00
1,199.00
4,360.00
Gratif. Navidad
7,630.00
2,725.00
1,199.00
4,360.00
3,815.00
Total
99,260.00
35,450.00
26,398.00
56,720.00
49,630.00
Deduccion (7 UIT)
(26,950.00)
(26,950.00)
(26,950.00)
(26,950.00)
(26,950.00)
15%
Total Imp. A Pagar Anual
Total Imp. A Pagar Mensual
42,000.00
3,815.00
72,310.00
10,846.50
8,500.00
1,275.00
-552.00
(82.80)
29,770.00
4,465.50
22,680.00
3,402.00
10,846.50
1,275.00
(82.80)
4,465.50
3,402.00
903.88
106.25
-6.90
372.13
283.50
0.00
GRATIF. AO
15260
112,706.00
GRATIF. MES
1,271.67
327.00
545.00
2,161.83
1,362.50
9,392.17
SUBCTA
CECO
------------------------------------- 01 ---------------------------------
62
621
6211
62111
62112
62113
627
6271
62711
62712
62713
6273
62731
62732
62733
40
401
40173
401731
401732
401733
403
4031
40311
40312
40313
4032
40321
40323
4039
40391
40392
40393
407
4072
41
411
41111
41112
41113
------------------------------------- 02 ---------------------------------
92
ONTABLE - PCGE
9221-1
92211 OP-001
92216 OP-001
92217 OP-001
9222-1
ASIENTO CONTABLE - PC
92221
92226
92227 OP-001
9221-2
92211
92216 OP-002
92217 OP-002
OP-001
9222-2
92221
92226 P002
92227 P003
9221-3
92211
92226 OP-003
92227 OP-003
9222-3
92221
92226 P002
92227 P003
94
941
9411 ADM
9421 ADM
9423 ADM
95
951
9511 VTA
9521 VTA
9523 VTA
79
791
7912
7914
7915
------------------------------------- 03 ---------------------------------
62
621
6214
62141
62142
62143
6215
62151
62152
E - PCGE
62153
629
6291
62911
62912
62913
41
411
4114
41141
41142
41143
4115
41151
41152
41153
415
4151
41511
41512
41513
------------------------------------- 04 ---------------------------------
92
9221-1
92214 P001
92215 P003
92213 P001
9222-1
92224 P001
92225 P003
92223 P001
9221-2
92214 P001
92215 P003
92213 P001
9222-2
92224 P001
92225 P003
92223 P001
9221-3
92214
92215 P002
92213 P003
9222-3
92224
92225 P002
92223 P003
94
941
9412 ADM
9413 ADM
9431 ADM
95
951
9512 VTA
9513 VTA
9531 VTA
79
791
7912
7914
7915
------------------------------------- 05 ---------------------------------
60
602
6021
60211
60212
42
421
4212
------------------------------------- 06 ---------------------------------
24
241
2411
2412
61
612
6121
61211
61212
------------------------------------- 07 ---------------------------------
63
636
6361
6363
40
401
4011
40111
42
421
4212
------------------------------------- 08 ---------------------------------
92
921-1
9211
92114
921-2
9211
92114
923-3
9234
9235
923-1
9234
9235
923-2
9234
9235
79
791
------------------------------------- 09 ---------------------------------
60
603
6031
60311
603111
603112
603113
60312
603121
60313
603131
603132
603133
40
401
4011
40111
42
421
4212
------------------------------------- 10 ---------------------------------
25
251
2511
25111
25112
25113
2512
25121
2513
25131
25132
25133
61
613
6131
61311
613111
613112
613113
61312
613121
61313
613131
613132
613133
------------------------------------- 11 ---------------------------------
60
604
6041
60411
604111
604112
60412
604121
60413
604131
604132
40
401
4011
40111
42
421
4212
------------------------------------- 12 ---------------------------------
26
261
2611
26111
26112
2612
26121
2613
26131
26132
61
614
6141
61411
614111
614112
61412
614121
61413
614131
614132
------------------------------------- 13 ---------------------------------
68
681
6814
68142
39
391
3913
39132
------------------------------------- 14 ---------------------------------
92
923-1
9231
923-2
9231
923-3
9231
79
791
------------------------------------- 15 ---------------------------------
63
634
6343
63431
63432
63433
40
401
4011
40111
46
469
------------------------------------- 16 ---------------------------------
92
923-1
9233
923-2
9233
923-3
9233
79
791
------------------------------------- 17 ---------------------------------
65
651
6511
40
401
40111
42
421
4212
------------------------------------- 18 ---------------------------------
92
923-1
9232
923-2
9232
923-3
9232
79
791
------------------------------------- 19 ---------------------------------
61
612
6121
61211
61212
613
6131
61311
613111
613112
613113
61312
613121
61313
613131
613132
613133
614
6141
61411
614111
614112
61412
614121
61413
614131
614132
24
241
2411
2412
25
251
2511
25111
25112
25113
2512
25121
2513
25131
25132
25133
26
261
2611
26111
26112
2612
26121
2613
26131
26132
------------------------------------- 20 ---------------------------------
92
921-1
9211
92114
92115
9212
92121
92122
92123
9213
92131
92132
921-2
9211
92115
92116
9212
92121
92122
92123
921-3
9211
92115
92116
9212
92121
92122
92123
9213
92131
79
791
------------------------------------- 21 ---------------------------------
21
211
2111
2112
2113
71
711
7111
71111
71112
71113
------------------------------------- 22---------------------------------
12
121
1212
40
401
40111
70
701
70111
70112
70113
------------------------------------- 23---------------------------------
69
691
6911
69111
69112
69113
21
211
2111
2112
2113
DESCRIBCIN
IMPORTE
15,100.00
5,000.00
PRODUCCION
30,000.00
ADMINISTRATIVO
1,062.00
279.00
PRODUCCION
1,152.00
ADMINISTRATIVO
147.50
38.75
PRODUCCION
160.00
ADMINISTRATIVO
GOBIERNO CENTRAL
RENTA DE QUINTA CATEGORA
ADMINISTRACION
VENTAS
PRODUCCION
1,010.13
655.63
INSTITUCIONES PBLICAS
ESSALUD
VENTAS
1,062.00
279.00
PRODUCCION
1,152.00
ADMINISTRATIVO
ONP
ADMINISTRATIVO
1,534.00
PRODUCCION
1,664.00
OTRAS INSTITUCIONES
VENTAS
147.50
38.75
PRODUCCION
160.00
ADMINISTRATIVO
399.90
12,555.88
4,600.10
OPERARIOS
27,680.38
ADMINISTRATIVO
------------------------------------ 02 -------------------------------------
COSTO DE PRODUCCIN
BAGAZO
MANO DE OBRA DIRECTA
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
SEGURO COMPLEMENTARIO DE TRABAJO DE RIESGO, ACCIDENTES
BAGAZO
MANO DE OBRA INDIRECTA
6,952.50
70.43
9.78
2,050.00
301.50
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
41.88
6,412.50
63.23
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
8.78
4,213.09
352.81
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
49.00
7,335.00
91.35
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
12.69
3,036.91
272.69
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
37.87
15,100.00
1,062.00
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
147.50
5,000.00
38.75
SUELDOS Y SALARIOS
RGIMEN DE PRESTACIONES DE SALUD
279.00
31,312.00
16,309.50
5,317.75
12,555.88
4,600.10
PRODUCCION
27,680.38
ADMINISTRATIVO
VACACIONES
VENTAS
1,071.83
556.58
PRODUCCION
2,846.00
ADMINISTRATIVO
1,250.60
541.60
PRODUCCION
3,298.82
ADMINISTRATIVO
12,555.88
4,600.10
PRODUCCION
27,680.38
ADMINISTRATIVO
1,071.83
556.58
PRODUCCION
2,846.00
ADMINISTRATIVO
1,250.60
541.60
PRODUCCION
3,298.82
ADMINISTRATIVO
------------------------------------ 04 -------------------------------------
COSTO DE PRODUCCIN
BAGAZO
MANO DE OBRA DIRECTA
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
1,183.56
585.24
641.55
BAGAZO
MANO DE OBRA INDIRECTA
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
842.93
304.29
456.91
MELAZA
MANO DE OBRA DIRECTA
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
1,230.79
563.16
667.15
MELAZA
MANO DE OBRA INDIRECTA
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
664.90
455.49
360.41
AZUCAR
MANO DE OBRA DIRECTA
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
1,436.98
618.86
778.92
AZUCAR
MANO DE OBRA INDIRECTA
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
GASTOS DE ADMINISTRACIN
726.67
357.33
393.89
REMUNERACIONES
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
12,555.88
1,071.83
1,250.60
GASTOS DE VENTAS.
REMUNERACIONES
GRATIFICACIONES
VACACIONES
COMPENSACIN POR TIEMPO DE SERVICIO
4,600.10
556.58
541.60
12,269.03
14,878.31
5,698.28
------------------------------------ 05 ------------------------------------COMPRAS
MATERIAS PRIMAS
MATERIAS PRIMAS PARA PRODUCTOS MANUFACTURADOS
Semillas de azucar
sacarosa
1,000.00
85,930.00
86,930.00
1,000.00
85,930.00
VARIACIN DE EXISTENCIAS
MATERIAS PRIMAS
MATERIAS PRIMAS PARA PRODUCTOS MANUFACTURADOS
Semillas de azucar
sacarosa
1,000.00
85,930.00
22,000.00
AGUA
18,000.00
7,200.00
------------------------------------ 08 -------------------------------------
COSTO DE PRODUCCIN
BAGAZO
47,200.00
MATERIALES DIRECTOS
MATERIAS PRIMAS
500.00
AGUA
MELAZA
MATERIALES DIRECTOS
MATERIAS PRIMAS
200.00
AGUA
AZUCAR
COSTOS INDIRECTOS
SERVICIOS BSICOS
ENERGIA ELECTRICA
10,000.00
AGUA
13,217.49
BAGAZO
COSTOS INDIRECTOS
SERVICIOS BSICOS
ENERGIA ELECTRICA
6,000.00
AGUA
9,217.49
MELAZA
COSTOS INDIRECTOS
SERVICIOS BSICOS
ENERGIA ELECTRICA
6,000.00
AGUA
8,217.49
53,352.47
------------------------------------ 09 ------------------------------------COMPRAS
MATERIALES AUXILIARES, SUMINISTROS Y REPUESTOS
MATERIALES AUXILIARES
BAGAZO
4,920.00
3,430.00
CAL
EDULCORANTE
MELAZA
4,000.00
2,000.00
CAL
EDULCORANTE
AZUCAR
CAL
128,440.00
98,750.00
EDULCORANTE
TRIBUTOS Y APORTES AL SISTEMA DE PENSIONES Y DE SALUD POR PAGAR
GOBIERNO CENTRAL
IMPUESTO GENERAL A LAS VENTAS
43,477.20
285,017.20
4,920.00
3,430.00
-
EDULCORANTE
MELAZA
4,000.00
CAL
EDULCORANTE
AZUCAR
CAL
128,440.00
98,750.00
EDULCORANTE
VARIACIN DE EXISTENCIAS
MATERIALES AUXILIARES, SUMINISTROS Y REPUESTOS
MATERIALES AUXILIARES
BAGAZO
4,920.00
3,430.00
-
CAL
EDULCORANTE
MELAZA
4,000.00
CAL
EDULCORANTE
AZUCAR
CAL
128,440.00
EDULCORANTE
98,750.00
------------------------------------ 11 ------------------------------------COMPRAS
ENVASES Y ETIQUETAS
ENVASES
BAGAZP
POTES
ETIQUETAS
AZUCAR
SACOS
20,000.00
MELAZA
LATAS
ETIQUETAS
TRIBUTOS Y APORTES AL SISTEMA DE PENSIONES Y DE SALUD POR PAGAR
GOBIERNO CENTRAL
IMPUESTO GENERAL A LAS VENTAS
IGV - CUENTA PROPIA
3,600.00
23,600.00
AZUCAR
SACOS
MELAZA
LATAS
ETIQUETAS
20,000.00
VARIACIN DE EXISTENCIAS
ENVASES Y EMBALAJES
ENVASES Y ETIQUETAS
AZUCAR
20,000.00
SACOS
MELAZA
LATAS
ETIQUETAS
375,674.08
375,674.08
------------------------------------ 14 -------------------------------------
COSTO DE PRODUCCIN
BAGAZO
COSTOS INDIRECTOS
18,783.70
18,783.70
338,106.68
375,674.08
6,545.00
6,545.00
AZUCAR
40,000.00
BAGAZO
9,556.20
------------------------------------ 16 -------------------------------------
COSTO DE PRODUCCIN
62,646.20
BAGAZO
COSTOS INDIRECTOS
MANTENIMIENTO Y REPARACIONES
6,545.00
MELAZA
COSTOS INDIRECTOS
MANTENIMIENTO Y REPARACIONES
6,545.00
AZUCAR
COSTOS INDIRECTOS
MANTENIMIENTO Y REPARACIONES
40,000.00
53,090.00
59,000.00
10,620.00
69,620.00
------------------------------------ 18 -------------------------------------
COSTO DE PRODUCCIN
BAGAZO
COSTOS INDIRECTOS
SEGURO DE PLANTA
5,000.00
MELAZA
COSTOS INDIRECTOS
SEGURO DE PLANTA
4,000.00
AZUCAR
COSTOS INDIRECTOS
SEGURO DE PLANTA
50,000.00
59,000.00
1,000.00
85,930.00
4,920.00
3,430.00
MELAZA
4,000.00
CAL
EDULCORANTE
AZUCAR
CAL
EDULCORANTE
128,440.00
98,750.00
ENVASES Y EMBALAJES
ENVASES Y ETIQUETAS
AZUCAR
20,000.00
SACOS
MELAZA
LATAS
ETIQUETAS
MATERIAS PRIMAS
MATERIAS PRIMAS PARA PRODUCTOS MANUFACTURADOS
1,000.00
Semillas de azucar
85,930.00
sacarosa
MATERIALES AUXILIARES, SUMINISTROS Y REPUESTOS
MATERIALES AUXILIARES
BAGAZO
4,920.00
3,430.00
-
CAL
EDULCORANTE
MELAZA
4,000.00
CAL
EDULCORANTE
AZUCAR
CAL
128,440.00
EDULCORANTE
98,750.00
ENVASES Y EMBALAJES
ENVASES Y ETIQUETAS
AZUCAR
SACOS
20,000.00
-
------------------------------------ 20 -------------------------------------
COSTO DE PRODUCCIN
BAGAZO
MATERIALES DIRECTOS
MATERIAS PRIMAS
semillas de azucar
sacarosa
1,000.00
650.00
MATERIALES AUXILIARES
CAL
4,920.00
3,430.00
EDULCORANTE
ENVASES Y ETIQUETAS
MELAZA
MATERIALES DIRECTOS
MATERIAS PRIMAS
260.00
sacarosa
MATERIALES AUXILIARES
CAL
4,000.00
EDULCORANTE
2,000.00
AZUCAR
MATERIALES DIRECTOS
MATERIAS PRIMAS
85,020.00
sacarosa
MATERIALES AUXILIARES
128,440.00
98,750.00
CAL
EDULCORANTE
ENVASES Y ETIQUETAS
20,000.00
SACOS
348,470.00
76,986.76
66,347.50
789,833.33
BAGAZO
MELAZA
AZUCAR
VARIACIN DE LA PRODUCCIN ALMACENADA
VARIACIN DE PRODUCTOS TERMINADOS
PRODUCTOS MANUFACTURADOS
65,769.27
59,108.48
808,289.84
BAGAZO
MELAZA
AZUCAR
INGRESO AL ALMACN DE PRODUCTOS TERMINADOS
2,442,600.00
372,600.00
VENTAS
MERCADERAS
BAGAZO
MELASA
100,000.00
70,000.00
AZUCAR
1,900,000.00
76,986.76
66,347.50
789,833.33
PRODUCTOS TERMINADOS
PRODUCTOS MANUFACTURADOS
BAGAZO
65,769.27
MELAZA
59,108.48
808,289.84
AZUCAR
COSTO DE LA MERCADERA VENDIDA.
DEBE
HABER
52,939.25
21,627.25
ENFERMEDADES PROFESIONALES
8,102.90
44,836.35
52,939.25
-
31,312.00
52,939.25
Err:509
16,309.50
5,317.75
-
52,939.25
54,401.78
14,878.31
5,698.28
33,825.19
54,401.78
12,269.03
14,878.31
5,698.28
32,845.62
86,930.00
86,930.00
86,930.00
86,930.00
40,000.00
93,090.00
7,200.00
47,200.00
53,352.47
53,352.47
241,540.00
43,477.20
285,017.20
239,540.00
239,540.00
20,000.00
3,600.00
23,600.00
20,000.00
20,000.00
375,674.08
375,674.08
375,674.08
375,674.08
53,090.00
9,556.20
62,646.20
53,090.00
53,090.00
59,000.00
10,620.00
69,620.00
59,000.00
59,000.00
346,470.00
86,930.00
239,540.00
20,000.00
348,470.00
348,470.00
933,167.59
933,167.59
2,442,600.00
372,600.00
2,070,000.00
4217.4910250234
933,167.59
1,136,832.41
933,167.59
7,035,275.12
7,035,275.12
MAYOR
CUENTA
DEBE
10
12
21
24
25
26
39
40
41
42
46
60
61
62
63
65
67
68
69
70
71
90
91
92
93
94
95
97
79
2,442,600.00
933,167.59
86,930.00
239,540.00
20,000.00
74,453.40
348,470.00
346,470.00
107,341.03
93,090.00
59,000.00
375,674.08
933,167.59
933,167.59
31,187.81
11,016.03
7,035,275.12
HABER
933,167.59
86,930.00
239,540.00
20,000.00
375,674.08
380,702.90
99,238.13
512,367.20
62,646.20
346,470.00
2,070,000.00
933,167.59
975,371.42
7,035,275.12
POMALCA S.A.A.
BALANCE DE COMPROBACION
CUENTA
CONCEPTO
10
12
21
24
25
26
39
40
41
42
46
60
61
62
63
65
68
67
69
70
71
79
90
91
92
94
95
HABER
SALDOS
DEBE
AJUSTES
HABER
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
Err:520
BAGAZO
MELAZA
AZUCAR
Err:520
Err:520
0.00
2,442,600.00
933,167.59
86,930.00
239,540.00
20,000.00
0.00
74,453.40
0.00
0.00
0.00
348,470.00
346,470.00
107,341.03
93,090.00
59,000.00
375,674.08
0.00
933,167.59
0.00
0.00
0.00
0.00
0.00
933,167.59
31,187.81
11,016.03
0.00
0.00
933,167.59
86,930.00
239,540.00
20,000.00
375,674.08
380,702.90
99,238.13
512,367.20
62,646.20
0.00
346,470.00
0.00
0.00
0.00
0.00
0.00
0.00
2,070,000.00
933,167.59
975,371.42
0.00
0.00
0.00
0.00
0.00
0.00
2,442,600.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
348,470.00
0.00
107,341.03
93,090.00
59,000.00
375,674.08
0.00
933,167.59
0.00
0.00
0.00
0.00
0.00
933,167.59
31,187.81
11,016.03
0.00
0.00
0.00
0.00
0.00
0.00
0.00
375,674.08
306,249.50
99,238.13
512,367.20
62,646.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,070,000.00
933,167.59
975,371.42
0.00
0.00
0.00
0.00
0.00
Sumas
7,035,275.12
7,035,275.12
5,334,714.13
5,334,714.13
Resultado
Totales
0.00
DEBE
0.00
HABER
DEBE
HABER
ESTADO DE RESULTADOS
PERDIDAS
0.00
GANANCIAS
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
348,470.00
0.00
107,341.03
93,090.00
59,000.00
375,674.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,070,000.00
0.00
0.00
2,442,600.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
975,371.42
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
933,167.59
0.00
0.00
0.00
0.00
0.00
933,167.59
31,187.81
11,016.03
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
375,674.08
306,249.50
99,238.13
512,367.20
62,646.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
975,371.42
1,908,539.01
2,442,600.00
1,356,175.11
983,575.11
0.00
1,086,424.89
1,086,424.89
0.00
2,442,600.00
2,442,600.00
2,070,000.00
2,070,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,070,000.00
ESTADO DE RESULTADOS
POR EL PERIODO TERMINADO EL 31 DE DIC DE 2013
EXPRESADO EN NUEVOS SOLES
BAGAZO
MELAZA
VENTAS
100,000
70,000
COSTO DE VENTAS
(67,069)
(60,458)
UTILIDAD BRUTA
32,931
9,542
GASTOS DE VENTAS
(1,102)
(1,102)
GASTOS DE ADMINISTRACIN
(3,119)
(3,119)
UTILIDAD OPERATIVA
28,710
5,321
28,710
5,321
GASTOS DE OPERACIN
RENTABILIDAD
29%
8%
DOS
DE 2013
AZCAR
1,900,000
(809,527)
1,090,473
(8,813)
(24,950)
1,056,710
1,056,710
56%
CUENTAS ANAL
92 COSTO DE PRODUCCIN
921 MATERIAS PRIMAS
93 CENTRO DE COSTOS
931 PRODUCCIN EN CURSO
94 GASTOS DE ADMINISTRACIN
941 REMUNERACIONES
95 GASTOS DE VENTAS
951 REMUNERACIONES
CUENTAS ANALITICAS
9211 MPD
9212 MPI
9221 MOD
9222 MOI
9231
9232
9233
9234
9235
9236
9238
DEPRECIACIN
SEGUROS
MANTENIMIENTO Y REPARACIONES
LUZ
AGUA
TELFONO
LIMPIEZA
ACIN
9411
9412
9413
9414
9415
9416
9417
SUELDOS BSICOS
ASIGNACIN FAMILIAR
CTS
GRATIFICACIONES
VACACIONES
ESSALUD
SCTR
9421
9422
9423
9424
9425
MANTENIMIENTO
LUZ
AGUA
TELFONO
LIMPIEZA
9511
9512
9513
9514
9515
9516
9517
9518
9519
SUELDOS BSICOS
ASIGNACIN FAMILIAR
CTS
GRATIFICACIONES
VACACIONES
ESSALUD
AFP
ONP
SCTR
9521
9522
9523
9524
MANTENIMIENTO
LUZ
AGUA
TELFONO
9211.1
9211.2
9211.3
9211.4
BAGAZO
MELAZA
AZUCAR
OTROS
9212.1 SUMINISTROS
9212.2 OTROS
9221.1
9221.2
9221.3
9221.4
9221.5
9221.6
9221.7
SALARIOS BSICOS
ASIGNACIN FAMILIAR
CTS
GRATIFICACIONES
VACACIONES
ESSALUD
SCTR
9222.1
9222.2
9222.3
9222.4
9222.5
9222.6
9222.7
SUELDOS BSICOS
ASIGNACIN FAMILIAR
CTS
GRATIFICACIONES
VACACIONES
ESSALUD
SCTR