CASO N 01 - COSTOS POR PROCESOS

Una Avicola ABC desea criar 78,100 pollitos para la posterior venta de pollo engorde para lo cual esta crianza cuenta con tres p
campaa de crianza 8 de agosto del 2016 al 21 de setiembre del2016

PROCESO 1 : INICIO - Duracion 10 dias

PROCESO 2 : CRECIMIENTO - Duracion 11 dias
PROCESO 3 : ENGORDE Y DESPACHO - Duracion 21 dias

PROCESO 1 : INICIO
cantidad de pollitos recibidos 78100
cantidad de pollitos transferidos 78100

PROCESO 2 : CRECIMIENTO
cantidad de pollitos recibidos 78100
cantidad de pollitos en descarte o muerte 780
MP 100%
MOD 100%
CIF 50%
cantidad de pollitos transferidos 77320

PROCESO 3 : ENGORDE Y DESPACHO

cantidad de pollitos recibidos 77320
cantidad de pollitos en descarte o muerte 772
MP 100%
MOD 100%
CIF 50%
cantidad de pollitos transferidos 76548
 PROCESO 1 : INICIO
PERIODO DE DURACION 10 DIAS

COMPRA DE POLLITOS
CANTIDAD C/U TOTAL
78100 S/. 1.00 S/. 78,100.000

COMPRA DE ALIMENTOS
CONSUMO POR
CANTIDAD DE POLIITOS CADA POLLITO (Kg) TOTAL CONSUMO (Kg) COSTO POR Kg
78100 0.25 19525 S/. 1.627

POLLITOS S/. 78,100.000

MATEIA PRIMA ALIMENTACION S/. 31,767.175
TOTAL S/. 109,867.175

SE REQUIERE DE 7 GALPONEROS GANAN LA RMV Y TIENEN HIJOS MENORES DE EDAD

RMV S/. 850.000

AF S/. 85.000
ESSALUD S/. 84.150
GRAT. S/. 155.833
G.EXT. S/. 14.025
VAC. S/. 77.917
CTS S/. 90.903
ESS.VAC. S/. 7.013
TOTAL S/. 1,364.840
(10-D) S/. 454.947
(7-G) S/. 3,184.627

MANO DE OBRA DIRECTA S/. 3,184.627

VACUNAS + ANTIBIOTICOS + VITAMINAS + DESINFECTANTES

TRATAMIENTO CANTIDAD C/U CT
COMPLEJO B 35.926 S/. 14.850 S/. 533.501
CIPROFLOXACINA 17.182 S/. 155.760 S/. 2,676.268
NC + BRONQ B1B1 39.3 S/. 12.500 S/. 491.250
T.R.T. 80.6 S/. 50.000 S/. 4,030.000
LARINGO 78.1 S/. 172.000 S/. 13,433.200
TOTAL S/. 21,164.219

INSUMOS CANTIDAD C/U TOTAL

BRIQUETAS 3500 S/. 0.880 S/. 3,080.000
PAJILLA SACOS 2186.8 S/. 2.000 S/. 4,373.600
GASOLINA MOTOR AGUA 42.174 S/. 11.000 S/. 463.914
PETROLEO VEHICULO FLETE 86 S/. 85.000 S/. 7,310.000
TOTAL
 MANO DE OBRA IN DIRECTA
VETERINARIO
REMUNERACION S/. 3,000.00
AF S/. 85.000
ESSALUD S/. 277.650
GRAT. S/. 514.167
G.EXT. S/. 46.275
VAC. S/. 257.083
CTS S/. 299.931
ESS.VAC. S/. 23.138
TOTAL S/. 4,503.243
(10-D) S/. 1,501.081

DEPRECIACION
PRORRATEO
MUEBLES Y ENSERES COSTO DEPRECIACION (10%)
DEPRECIACION 10 DIAS
COMEDEROS S/. 3,000.00 S/. 300.00 S/. 8.33
CANALETAS S/. 5,000.00 S/. 500.00 S/. 13.89
OTROS S/. 2,000.00 S/. 200.00 S/. 5.56
TOTAL S/. 10,000.00 S/. 27.78

DEPRECIACION
PRORRATEO
INMUEBLE COSTO DEPRECIACION (5%)
DEPRECIACION 10 DIAS
TERRENO S/. 60,000.00
EDIFICACIONES S/. 40,000.00 S/. 2,000.00 S/. 55.56
TOTAL S/. 55.56

TOTAL DEPRECIACION S/. 83.33

RESUMEN
TRATAMIENTO S/. 21,164.219
INSUMOS S/. 1,522.751
MOI S/. 1,501.081
DEPRECIACION S/. 83.333
TOTAL S/. 24,271.385

COST.IND.FABRIC. S/. 24,271.385

RESUMEN
MP S/. 109,867.175
MOD S/. 3,184.627
CIF S/. 24,271.385
COSTO TOTAL S/. 137,323.187
COSTO TOTAL
S/. 31,767.175

10%
S/. 308.000
 S/. 437.360
S/. 46.391
S/. 731.000
S/. 1,522.751
 PROCESO 2 : CRECIMIENTO
PERIODO DE DURACION 11 DIAS

COMPRA DE ALIMENTOS
CONSUMO POR CADA
CANTIDAD DE POLIITOS POLLITO (Kg) TOTAL CONSUMO (Kg) COSTO POR Kg
77320 1 77320 S/. 1.632

POLLITOS S/. 0.000

MATERIA PRIMA ALIMENTACION S/. 126,186.240
TOTAL S/. 126,186.240

SE REQUIERE DE 7 GALPONEROS GANAN LA RMV Y TIENEN HIJOS MENORES DE EDAD

RMV S/. 850.000

AF S/. 85.000
ESSALUD S/. 84.150
GRAT. S/. 155.833
G.EXT. S/. 14.025
VAC. S/. 77.917
CTS S/. 90.903
ESS.VAC. S/. 7.013
TOTAL S/. 1,364.840
(11-D) S/. 500.441
(7-G) S/. 3,503.090

MANO DE OBRA DIRECTA S/. 3,503.090

VACUNAS + ANTIBIOTICOS + VITAMINAS + DESINFECTANTES

TRATAMIENTO CANTIDAD C/U COSTO TOTAL
NC + BRONQ LA SOTA 156.7 S/. 15.000 S/. 2,350.500
NC + BRONQ B1B1 39.3 S/. 12.500 S/. 491.250
GUMBORO 157.2 S/. 21.000 S/. 3,301.200
HEPATITIS 118.15 S/. 22.000 S/. 2,599.300
TOTAL S/. 8,742.250

INSUMOS CANTIDAD C/U TOTAL

BRIQUETAS 3500 S/. 0.880 S/. 3,080.000
PAJILLA SACOS 2186.8 S/. 2.000 S/. 4,373.600
GASOLINA MOTOR AGUA 42.174 S/. 11.000 S/. 463.914
PETROLEO VEHICULO FLETE 86 S/. 85.000 S/. 7,310.000
TOTAL
 MANO OBRA INDIRECTA
VETERINARIO
REMUNERACION S/. 3,000.00
AF S/. 85.000
ESSALUD S/. 277.650
GRAT. S/. 514.167
G.EXT. S/. 46.275
VAC. S/. 257.083
CTS S/. 299.931
ESS.VAC. S/. 23.138
TOTAL S/. 4,503.243
(11-D) S/. 1,651.19

DEPRECIACION
PRORRATEO
MUEBLES Y ENSERES COSTO DEPRECIACION (10%)
DEPRECIACION 11 DIAS
COMEDEROS S/. 3,000.00 S/. 300.00 S/. 9.17
CANALETAS S/. 5,000.00 S/. 500.00 S/. 15.28
OTROS S/. 2,000.00 S/. 200.00 S/. 6.11
TOTAL S/. 10,000.00 S/. 30.56

DEPRECIACION
PRORRATEO
INMUEBLE COSTO DEPRECIACION (5%)
DEPRECIACION 11 DIAS
TERRENO S/. 60,000.00
EDIFICACIONES S/. 40,000.00 S/. 2,000.00 S/. 61.11
TOTAL S/. 61.11

TOTAL DEPRECIACION S/. 91.67

RESUMEN
TRATAMIENTO S/. 8,742.250
INSUMOS S/. 4,568.254
MOI S/. 1,651.189
DEPRECIACION S/. 91.667
TOTAL S/. 15,053.360

COST.IND.FAB S/. 15,053.360

RESUMEN
MP S/. 126,186.240
MOD S/. 3,503.090
CIF S/. 15,053.360
COSTO TOTAL S/. 144,742.690
COSTO TOTAL
S/. 126,186.240

30%
S/. 924.000
S/. 1,312.080
S/. 139.174
S/. 2,193.000
S/. 4,568.254
 PROCESO 3 : ENGORDE Y DESPACHO
PERIODO DE DURACION 21 DIAS

COMPRA DE ALIMENTOS
CONSUMO POR CADA
CANTIDAD DE POLIITOS POLLITO (Kg) TOTAL CONSUMO (Kg) COSTO POR Kg
76548 3.384 259038.432 S/. 1.623

POLLITOS S/. 0.000

MATERIA PRIMA ALIMENTACION S/. 420,419.375
TOTAL S/. 420,419.375

SE REQUIERE DE 7 GALPONEROS GANAN LA RMV Y TIENEN HIJOS MENORES DE EDAD

RMV S/. 850.000

AF S/. 85.000
ESSALUD S/. 84.150
GRAT. S/. 155.833
G.EXT. S/. 14.025
VAC. S/. 77.917
CTS S/. 90.903
ESS.VAC. S/. 7.013
TOTAL S/. 1,364.840
(21-D) S/. 955.39
(7-G) S/. 6,687.717

MANO OBRA DIRECTA S/. 6,687.717

INSUMOS CANTIDAD C/U TOTAL

BRIQUETAS 3500 S/. 0.880 S/. 3,080.000
PAJILLA SACOS 2186.8 S/. 2.000 S/. 4,373.600
GASOLINA MOTOR AGUA 42.174 S/. 11.000 S/. 463.914
PETROLEO VEHICULO FLE 86 S/. 85.000 S/. 7,310.000
TOTAL
 MANO OBRA INDIRECTA
VETERINARIO
REMUNERACION S/. 3,000.00
AF S/. 85.000
ESSALUD S/. 277.650
GRAT. S/. 514.167
G.EXT. S/. 46.275
VAC. S/. 257.083
CTS S/. 299.931
ESS.VAC. S/. 23.138
TOTAL S/. 4,503.243
(21-D) S/. 3,152.27

DEPRECIACION
PRORRATEO
MUEBLES Y ENSERES COSTO DEPRECIACION (10%)
DEPREC.21 DIAS
COMEDEROS S/. 3,000.00 S/. 300.00 S/. 17.50
CANALETAS S/. 5,000.00 S/. 500.00 S/. 29.17
OTROS S/. 2,000.00 S/. 200.00 S/. 11.67
TOTAL S/. 10,000.00 S/. 58.33

DEPRECIACION
PRORRATEO
INMUEBLE COSTO DEPRECIACION (5%)
DEPREC. 21 DIAS
TERRENO S/. 60,000.00
EDIFICACIONES S/. 40,000.00 S/. 2,000.00 S/. 116.67
TOTAL S/. 116.67

TOTAL DEPRECIACION S/. 175.00

RESUMEN
TRATAMIENTO S/. 0.000
INSUMOS S/. 9,136.508
MOI S/. 3,152.270
DEPRECIACION S/. 175.000
TOTAL S/. 12,463.779

COST.IND .FAB S/. 12,463.779

RESUMEN
MP S/. 420,419.375
MOD S/. 6,687.717
CIF S/. 12,463.779
COSTO TOTAL S/. 439,570.871
COSTO TOTAL
S/. 420,419.375

60%
S/. 1,848.000
S/. 2,624.160
S/. 278.348
S/. 4,386.000
S/. 9,136.508
 PROCESO 1 : INICIO
pollitos S/. 78,100.000
MP alimentacion S/. 31,767.175
TOTAL S/. 109,867.175
MOD S/. 3,184.627
CIF S/. 24,271.385
COSTO TOTAL S/. 137,323.187

PROCESO 2 : CRECIMIENTO
pollitos
MP alimentacion S/. 126,186.240
TOTAL S/. 126,186.240
MOD S/. 3,503.090
CIF S/. 15,053.360
COSTO TOTAL S/. 144,742.690

PROCESO 3 : ENGORDE Y DESPACHO

pollitos
MP alimentacion S/. 420,419.375
TOTAL S/. 420,419.375
MOD S/. 6,687.717
CIF S/. 12,463.779
COSTO TOTAL S/. 439,570.871
PROCESO 1 : INICIO

UT CT C/U
MP 78100 S/. 109,867.175 S/. 1.407
MOD 78100 S/. 3,184.627 S/. 0.041
CIF 78100 S/. 24,271.385 S/. 0.311
S/. 137,323.187

PROCESO 2 : CRECIMIENTO

UT UM TOTAL CT C/U
MP 77320 780 78100 S/. 126,186.240 S/. 1.616
MOD 77320 780 78100 S/. 3,503.090 S/. 0.045
CIF 77320 390 77710 S/. 15,053.360 S/. 0.194
S/. 144,742.690

UNIDADES TERMINADAS (UT) ACUMULADO

MP 77320 S/. 1.407 S/. 108,769.910 S/. 1.616 S/. 124,925.993 S/. 233,695.903
MOD 77320 S/. 0.041 S/. 3,152.822 S/. 0.045 S/. 3,468.104 S/. 6,620.926
CIF 77320 S/. 0.311 S/. 24,028.982 S/. 0.194 S/. 14,977.812 S/. 39,006.794

UNIDADES MUERTAS (UM)

MP 780 S/. 1.407 S/. 1,097.2650 780 S/. 1.616 S/. 1,260.247
MOD 780 S/. 0.041 S/. 31.8055 780 S/. 0.045 S/. 34.986
CIF 780 S/. 0.311 S/. 242.4031 390 S/. 0.194 S/. 75.548

DISTRIBUCION COSTO UNIDADES MUERTAS

UT UM TOTAL CT C/U
MP 77320 77320 S/. 2,357.512 S/. 0.030
MOD 77320 77320 S/. 66.792 S/. 0.001
CIF 77320 77320 S/. 317.951 S/. 0.004

DETERM. COSTO REAL DE UNIDADES TERMINADAS ACUMULADO C/U

MP 77320 S/. 233,695.903 S/. 0.030 S/. 2,357.512 S/. 236,053.415 S/. 3.053
MOD 77320 S/. 6,620.926 S/. 0.001 S/. 66.792 S/. 6,687.717 S/. 0.086
CIF 77320 S/. 39,006.794 S/. 0.004 S/. 317.951 S/. 39,324.745 S/. 0.509
S/. 282,065.877

COMPROBACION
S/. 282,065.877 COSTO 78100 S/. 137,323.187
COSTO 2 P S/. 144,742.690
S/. 282,065.877
PROCESO 3 : ENGORDE Y DESPACHO

UT UM TOTAL CT C/U
MP 76548 772 77320 S/. 420,419.375 S/. 5.437
MOD 76548 772 77320 S/. 6,687.717 S/. 0.086
CIF 76548 386 76934 S/. 12,463.779 S/. 0.162
S/. 439,570.871

UNIDADES TERMINADAS (UT) ACUMULADO

MP 76548 S/. 3.053 S/. 233,696.544 S/. 5.437 S/. 416,221.706 S/. 649,918.251
MOD 76548 S/. 0.086 S/. 6,620.944 S/. 0.086 S/. 6,620.944 S/. 13,241.888
CIF 76548 S/. 0.509 S/. 38,932.108 S/. 0.162 S/. 12,401.245 S/. 51,333.353

UNIDADES MUERTAS (UM)

MP 772 S/. 3.053 S/. 2,356.871 772 S/. 5.437 S/. 4,197.669
MOD 772 S/. 0.086 S/. 66.773 772 S/. 0.086 S/. 66.773
CIF 772 S/. 0.509 S/. 392.637 386 S/. 0.162 S/. 62.534

DISTRIBUCION COSTO UNIDADES MUERTAS

UT UM TOTAL CT C/U
MP 76548 76548 S/. 6,554.539 S/. 0.086
MOD 76548 76548 S/. 133.547 S/. 0.002
CIF 76548 76548 S/. 455.171 S/. 0.006

DETERM. COSTO REAL DE UNIDADES TERMINADAS ACUMULADO C/U

MP 76548 S/. 649,918.251 S/. 0.086 S/. 6,554.539 S/. 656,472.790 S/. 8.576
MOD 76548 S/. 13,241.888 S/. 0.002 S/. 133.547 S/. 13,375.435 S/. 0.175
CIF 76548 S/. 51,333.353 S/. 0.006 S/. 455.171 S/. 51,788.524 S/. 0.677
S/. 721,636.749

COMPROBACION
S/. 721,636.749 COSTO 77320 S/. 282,065.877
COSTO 3 P S/. 439,570.871
S/. 721,636.749
C/U
S/. 3.02
S/. 0.09
S/. 0.50

ACUMULADO C/U
S/. 2,357.512 S/. 3.022
S/. 66.792 S/. 0.086
S/. 317.951 S/. 0.408
C/U
S/. 8.490
S/. 0.173
S/. 0.671

ACUMULADO C/U
S/. 6,554.539 S/. 8.490
S/. 133.547 S/. 0.173
S/. 455.171 S/. 0.590