GRU

GRUPO EL COMERC
MERCIO
 INICIO

DIAGRAMA

ETAPAS

COSTOS

VENTAS

PUNTO DE EQUILIBRIO
VOLVER
MAPA DE PROCESOS
SOS
DIAGRAMA DE FLUJO
VOLVER
VENTAS

ENERO FEBRERO
El Comercio
2014 2%
2015 1%
2016 4%
2017 -3%
El Trome
2014 2%
2015 2%
2016 1%
2017 1%
Gestión
2014 5%
2015 3%
2016 6%
2017 10%
Depor
2014 1%
2015 2%
2016 -1%
2017 20%
Perú 21
2014 1%
2015 5%
2016 4%
2017 1%

VENTAS EN UNIDADES

ENERO FEBRERO
El Comercio
2014 1,700,000 1,734,000
2015 2,000,000 2,020,000
2016 2,400,000 2,496,000
2017 2,600,000 2,522,000

El Trome
2014 17,280,000 17,625,600
2015 19,200,000 19,584,000
 2016 23,040,000 23,270,400
2017 24,960,000 25,209,600

Gestión
2014 360,000 378,000
2015 400,000 412,000
2016 480,000 508,800
2017 520,000 572,000

Depor
2014 2,880,000 2,908,800
2015 3,200,000 3,264,000
2016 3,840,000 3,801,600
2017 4,160,000 4,992,000

Perú 21
2014 1,944,000 1,963,440
2015 2,160,000 2,268,000
2016 2,592,000 2,695,680
2017 2,808,000 2,836,080

VENTAS EN SOLES
ENERO FEBRERO
El Comercio
2014 3,400,000.00 3,468,000.00
2015 4,000,000.00 4,040,000.00
2016 4,800,000.00 4,992,000.00
2017 5,200,000.00 5,044,000.00

El Trome
2014 8,640,000.00 8,812,800.00
2015 9,600,000.00 9,792,000.00
2016 11,520,000.00 11,635,200.00
2017 12,480,000.00 12,604,800.00

Gestión
2014 252,000.00 264,600.00
2015 280,000.00 288,400.00
2016 336,000.00 356,160.00
2017 364,000.00 400,400.00

Depor
 2014 1,440,000.00 1,454,400.00
2015 1,600,000.00 1,632,000.00
2016 1,920,000.00 1,900,800.00
2017 2,080,000.00 2,496,000.00

Perú 21
2014 1,360,800.00 1,374,408.00
2015 1,512,000.00 1,587,600.00
2016 1,814,400.00 1,886,976.00
2017 1,965,600.00 1,985,256.00

PRECIOS DE VENTAS UNITARIO

El Comercio 2.00 2.00
El Trome 0.50 0.50
Gestión 0.70 0.70
Depor 0.50 0.50
Perú 21 0.70 0.70

PRECIOS DE VENTAS UNITARIO EN DOLARES

El Comercio 0.57 0.57
El Trome 0.14 0.14
Gestión 0.20 0.20
Depor 0.14 0.14
Perú 21 0.20 0.20

COSTO FIJO EN SOLES

El Comercio 0.25 0.25
El Trome 0.08 0.08
Gestión 0.10 0.10
Depor 0.08 0.08
Perú 21 0.10 0.10

COSTO FIJO EN DOLARES

El Comercio 0.07 0.07
El Trome 0.02 0.02
Gestión 0.03 0.03
Depor 0.02 0.02
Perú 21 0.03 0.03

PRECIOS VARIABLE UNITARIO EN SOLES

El Comercio 0.15 0.15
El Trome 0.03 0.03
Gestión 0.05 0.05
Depor 0.03 0.03
Perú 21 0.05 0.05

PRECIO VARIABLE UNITARIO EN DOLARES

El Comercio 0.04 0.04
El Trome 0.01 0.01
Gestión 0.01 0.01
Depor 0.01 0.01
Perú 21 0.01 0.01
VENTAS DE EL "GRUPO EL COMERCIO" ENLOS ULTIMOS AÑOS

MARZO ABRIL MAYO JUNIO JULIO

1% -1% 3% 2% 3%
1% 2% 4% -3% 1%
2% 1% 3% 8% 6%
2% -1% 1% -2% -1%

-1% 2% 1% 2% 1%
1% -2% 3% 2% 1%
1% -1% 1% 3% 2%
1% -3% 1% -2% 3%

5% 6% 4% 6% 9%
9% 6% 9% -1% 10%
5% 10% 6% 10% 10%
5% 4% -1% -2% 1%

3% 2% -1% -2% -2%

2% 8% 10% 17% 11%
3% 2% 8% 15% 4%
15% 8% 8% 9% 8%

-2% 1% 4% -2% 3%
4% 5% 5% -2% -1%
-2% 4% 3% -2% -1%
2% -2% -1% 2% 2%

MARZO ABRIL MAYO JUNIO JULIO

1,751,340 1,733,827 1,785,841 1,821,558 1,876,205

2,040,200 2,081,004 2,164,244 2,099,317 2,120,310
2,545,920 2,571,379 2,648,521 2,860,402 3,032,026
2,572,440 2,546,716 2,572,183 2,520,739 2,495,532

17,449,344 17,798,331 17,976,314 18,335,840 18,519,199

19,779,840 19,384,243 19,965,770 20,365,086 20,568,737
 23,386,752 23,152,884 23,384,413 24,085,946 24,567,665
25,461,696 24,697,845 24,944,824 24,445,927 25,179,305

396,900 420,714 437,543 463,795 505,537

449,080 476,025 518,867 513,678 565,046
534,240 587,664 622,924 685,216 753,738
600,600 624,624 618,378 606,010 612,070

2,996,064 3,055,985 3,025,425 2,964,917 2,905,619

3,329,280 3,595,622 3,955,185 4,627,566 5,136,598
3,915,648 3,993,961 4,313,478 4,960,500 5,158,919
5,740,800 6,200,064 6,696,069 7,298,715 7,882,613

1,924,171 1,943,413 2,021,149 1,980,726 2,040,148

2,358,720 2,476,656 2,600,489 2,548,479 2,522,994
2,641,766 2,747,437 2,829,860 2,773,263 2,745,530
2,892,802 2,834,946 2,806,596 2,862,728 2,919,983

MARZO ABRIL MAYO JUNIO JULIO

3,502,680.00 3,467,653.20 3,571,682.80 3,643,116.45 3,752,409.95

4,080,400.00 4,162,008.00 4,328,488.32 4,198,633.67 4,240,620.01
5,091,840.00 5,142,758.40 5,297,041.15 5,720,804.44 6,064,052.71
5,144,880.00 5,093,431.20 5,144,365.51 5,041,478.20 4,991,063.42

8,724,672.00 8,899,165.44 8,988,157.09 9,167,920.24 9,259,599.44

9,889,920.00 9,692,121.60 9,982,885.25 10,182,542.95 10,284,368.38
11,693,376.00 11,576,442.24 11,692,206.66 12,042,972.86 12,283,832.32
12,730,848.00 12,348,922.56 12,472,411.79 12,222,963.55 12,589,652.46

277,830.00 294,499.80 306,279.79 324,656.58 353,875.67

314,356.00 333,217.36 363,206.92 359,574.85 395,532.34
373,968.00 411,364.80 436,046.69 479,651.36 527,616.49
420,420.00 437,236.80 432,864.43 424,207.14 428,449.21
1,498,032.00 1,527,992.64 1,512,712.71 1,482,458.46 1,452,809.29
1,664,640.00 1,797,811.20 1,977,592.32 2,313,783.01 2,568,299.15
1,957,824.00 1,996,980.48 2,156,738.92 2,480,249.76 2,579,459.75
2,870,400.00 3,100,032.00 3,348,034.56 3,649,357.67 3,941,306.28

1,346,919.84 1,360,389.04 1,414,804.60 1,386,508.51 1,428,103.76

1,651,104.00 1,733,659.20 1,820,342.16 1,783,935.32 1,766,095.96
1,849,236.48 1,923,205.94 1,980,902.12 1,941,284.08 1,921,871.23
2,024,961.12 1,984,461.90 1,964,617.28 2,003,909.62 2,043,987.82

2.00 2.00 2.00 2.00 2.00

0.50 0.50 0.50 0.50 0.50
0.70 0.70 0.70 0.70 0.70
0.50 0.50 0.50 0.50 0.50
0.70 0.70 0.70 0.70 0.70

0.57 0.57 0.57 0.57 0.57

0.14 0.14 0.14 0.14 0.14
0.20 0.20 0.20 0.20 0.20
0.14 0.14 0.14 0.14 0.14
0.20 0.20 0.20 0.20 0.20

0.25 0.25 0.25 0.25 0.25

0.08 0.08 0.08 0.08 0.08
0.10 0.10 0.10 0.10 0.10
0.08 0.08 0.08 0.08 0.08
0.10 0.10 0.10 0.10 0.10

0.07 0.07 0.07 0.07 0.07

0.02 0.02 0.02 0.02 0.02
0.03 0.03 0.03 0.03 0.03
0.02 0.02 0.02 0.02 0.02
0.03 0.03 0.03 0.03 0.03

0.15 0.15 0.15 0.15 0.15

0.03 0.03 0.03 0.03 0.03
0.05 0.05 0.05 0.05 0.05
0.03 0.03 0.03 0.03 0.03
0.05 0.05 0.05 0.05 0.05

0.04 0.04 0.04 0.04 0.04

0.01 0.01 0.01 0.01 0.01
0.01 0.01 0.01 0.01 0.01
0.01 0.01 0.01 0.01 0.01
0.01 0.01 0.01 0.01 0.01
TIMOS AÑOS

AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

1% 1% 2% 1% 4%
2% 4% 6% 2% 4%
3% -2% -1% -1% 4%
-2% -3% 3% -3% -1%

-2% 2% 3% 1% -2%
-2% -1% -2% 1% 1%
-3% -1% 2% 1% -1%
6% 1% 3% -3% -5%

5% 3% -1% 1% 2%
8% 10% 5% 15% 8%
2% -1% -1% 1% 1%
-3% 1% -3% 2% -2%

1% 2% -1% 1% -2%
3% 4% 1% 2% 3%
5% 3% 2% 3% 4%
10% 18% 5% 20% 4%

3% 1% -1% 1% -2%
1% 3% 3% 4% 6%
6% 5% 4% 4% 2%
1% -1% 1% -3% -3%

AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

1,894,967 1,913,917 1,952,195 1,971,717 2,050,586

2,162,716 2,249,225 2,384,178 2,431,862 2,529,136
3,122,987 3,060,527 3,029,922 2,999,623 3,119,608
2,445,621 2,372,252 2,443,420 2,370,117 2,346,416
TOTAL

18,148,815 18,511,791 19,067,145 19,257,816 18,872,660

20,157,362 19,955,788 19,556,673 19,752,239 19,949,762
 23,830,635 23,592,328 24,064,175 24,304,817 24,061,769
26,690,063 26,956,964 27,765,673 26,932,703 25,586,067
TOTAL

530,814 546,738 541,271 546,683 557,617

610,250 671,275 704,839 810,564 875,410
768,813 761,124 753,513 761,048 768,659
593,708 599,645 581,656 593,289 581,423
TOTAL

2,934,675 2,993,368 2,963,435 2,993,069 2,933,208

5,290,696 5,502,324 5,557,347 5,668,494 5,838,549
5,416,865 5,579,371 5,690,959 5,861,688 6,096,155
8,670,874 10,231,631 10,743,213 12,891,855 13,407,529
TOTAL

2,101,353 2,122,366 2,101,143 2,122,154 2,079,711

2,548,224 2,624,671 2,703,411 2,811,547 2,980,240
2,910,262 3,055,775 3,178,006 3,305,127 3,371,229
2,949,182 2,919,691 2,948,888 2,860,421 2,774,608
TOTAL

AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

3,789,934.04 3,827,833.39 3,904,390.05 3,943,433.95 4,101,171.31

4,325,432.41 4,498,449.70 4,768,356.69 4,863,723.82 5,058,272.77
6,245,974.29 6,121,054.81 6,059,844.26 5,999,245.82 6,239,215.65
4,891,242.15 4,744,504.89 4,886,840.03 4,740,234.83 4,692,832.48
TOTAL

9,074,407.45 9,255,895.60 9,533,572.47 9,628,908.19 9,436,330.03

10,078,681.01 9,977,894.20 9,778,336.32 9,876,119.68 9,974,880.88
11,915,317.35 11,796,164.18 12,032,087.46 12,152,408.33 12,030,884.25
13,345,031.60 13,478,481.92 13,882,836.38 13,466,351.29 12,793,033.72
TOTAL

371,569.46 382,716.54 378,889.37 382,678.27 390,331.83

427,174.93 469,892.42 493,387.04 567,395.09 612,786.70
538,168.82 532,787.13 527,459.26 532,733.86 538,061.19
415,595.74 419,751.70 407,159.14 415,302.33 406,996.28
TOTAL
1,467,337.38 1,496,684.13 1,481,717.29 1,496,534.46 1,466,603.77
2,645,348.12 2,751,162.05 2,778,673.67 2,834,247.14 2,919,274.55
2,708,432.73 2,789,685.72 2,845,479.43 2,930,843.81 3,048,077.57
4,335,436.91 5,115,815.56 5,371,606.33 6,445,927.60 6,703,764.71
TOTAL

1,470,946.88 1,485,656.34 1,470,799.78 1,485,507.78 1,455,797.62

1,783,756.92 1,837,269.63 1,892,387.72 1,968,083.23 2,086,168.22
2,037,183.51 2,139,042.68 2,224,604.39 2,313,588.57 2,359,860.34
2,064,427.69 2,043,783.42 2,064,221.25 2,002,294.61 1,942,225.78
TOTAL

2.00 2.00 2.00 2.00

0.50 0.50 0.50 0.50
0.70 0.70 0.70 0.70
0.50 0.50 0.50 0.50
0.70 0.70 0.70 0.70

0.57 0.57 0.57 0.57

0.14 0.14 0.14 0.14
0.20 0.20 0.20 0.20
0.14 0.14 0.14 0.14
0.20 0.20 0.20 0.20

0.25 0.25 0.25 0.25

0.08 0.08 0.08 0.08
0.10 0.10 0.10 0.10
0.08 0.08 0.08 0.08
0.10 0.10 0.10 0.10

0.07 0.07 0.07 0.07

0.02 0.02 0.02 0.02
0.03 0.03 0.03 0.03
0.02 0.02 0.02 0.02
0.03 0.03 0.03 0.03

0.15 0.15 0.15 0.15

0.03 0.03 0.03 0.03
0.05 0.05 0.05 0.05
0.03 0.03 0.03 0.03
0.05 0.05 0.05 0.05

0.04 0.04 0.04 0.04

0.01 0.01 0.01 0.01
0.01 0.01 0.01 0.01
0.01 0.01 0.01 0.01
0.01 0.01 0.01 0.01
 CONSOLIDADO

TOTAL VENTAS
PERIODICOS EN S/. EN $

22,186,153 44,372,305.14 12,605,768.51

26,282,193 52,564,385.39 14,933,064.03
33,886,916 67,773,831.53 19,253,929.41
29,807,436 59,614,872.72 16,936,043.39
112,162,697 224,325,394.78 63,728,805.33

218,842,856 109,421,427.94 31,085,632.94

238,219,501 119,109,750.29 33,837,997.24
 284,741,783 142,370,891.66 40,446,276.04
308,830,667 154,415,333.26 43,867,992.40
1,050,634,806 525,317,403.15 149,237,898.62

5,685,610 3,979,927.31 1,130,661.17

7,007,034 4,904,923.65 1,393,444.22
7,985,739 5,590,017.61 1,588,073.18
7,103,404 4,972,382.78 1,412,608.74
27,781,788 19,447,251.35 5,524,787.32

35,554,564 17,777,282.14 5,050,364.24

54,965,662 27,482,831.20 7,807,622.50
58,629,144 29,314,572.16 8,328,003.45
98,915,363 49,457,681.62 14,050,477.73
248,064,734 124,032,367.13 35,236,467.93

24,343,775 17,040,642.15 4,841,091.52

30,603,432 21,422,402.37 6,085,909.76
34,845,936 24,392,155.33 6,929,589.58
34,413,924 24,089,746.49 6,843,677.98
124,207,066 86,944,946.35 24,700,268.85

44,372,305.14
52,564,385.39
67,773,831.53
59,614,872.72
224,325,394.78

109,421,427.94
119,109,750.29
142,370,891.66
154,415,333.26
525,317,403.15

3,979,927.31
4,904,923.65
5,590,017.61
4,972,382.78
19,447,251.35
 17,777,282.14
27,482,831.20
29,314,572.16
49,457,681.62
124,032,367.13

17,040,642.15
21,422,402.37
24,392,155.33
24,089,746.49
86,944,946.35

3.52
INICIO
EL GRUPO EL COMERCIO
VOLVER
REGISTRO DE VENTAS EN UNIDADES VENDIDAD
PRODUCTOS 2014 2015 2016
EL COMERCIO 22,186,153 26,282,193 33,886,916
EL TROME 218,842,856 238,219,501 284,741,783
PERÚ 21 24,343,775 30,603,432 34,845,936
DEPOR 35,554,564 54,965,662 58,629,144
GESTIÓN 5,685,610 7,007,034 7,985,739

REGISTRO DE VENTAS EN SOLES

PRODUCTOS 2014 2015 2016
EL COMERCIO 44,372,305 52,564,385 67,773,832
EL TROME 109,421,428 119,109,750 142,370,892
PERÚ 21 17,040,642 21,422,402 24,392,155
DEPOR 17,777,282 27,482,831 29,314,572
GESTIÓN 3,979,927 4,904,924 5,590,018

COMP

VENTA EN UNIDADES
350,000,000

300,000,000

250,000,000

200,000,000

150,000,000

100,000,000

50,000,000
300,000,000

250,000,000

200,000,000

150,000,000

100,000,000

50,000,000

0
EL COMERCIO EL TROME PERÚ 21 DEPOR GESTIÓN
2014 2015 2016 2017
 SELECCIONE PRODUCTO
AD
2017
29,807,436
308,830,667
34,413,924
98,915,363
7,103,404

EL COMERCIO

2017
59,614,873
154,415,333
24,089,746
49,457,682
4,972,383

EL COMERCI O

COMPARACIÓN DE RESULTADOS

VENTA EN SOLE
180,000,000
160,000,000
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
 160,000,000
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
0
OR GESTIÓN EL COMERCIO EL TROME PERÚ 21
2014 2015 2016
 1

EL CO MERCI O

EL COMERCI O

VENTA EN SOLES
EL COMERCIO EL TROME PERÚ 21 DEPOR GESTIÓN
2014 2015 2016 2017
INICIO

Enero
El comercio
2014 1,600,000
2015 2,200,000
2016 2,000,000
2017 2,400,000
El Trome
2014 17,000,000
2015 19,000,000
2016 20,000,000
2017 22,000,000
Gestión
2014 360,000
2015 400,000
2016 420,000
2017 460,000
Depor
2014 2,800,000
2015 3,400,000
2016 4,000,000
2017 4,200,000
Perú 21
2014 1,400,000
2015 1,500,000
2016 1,800,000
2017 1,950,000
 COMPORTAMIENTO D
Febrero Marzo Abril Mayo

1,632,000 1,648,320 1,631,837 1,680,792

2,222,000 2,244,220 2,289,104 2,380,669
2,080,000 2,121,600 2,142,816 2,207,100
2,328,000 2,374,560 2,350,814 2,374,323

17,340,000 17,166,600 17,509,932 17,685,031

19,380,000 19,573,800 19,182,324 19,757,794
20,200,000 20,301,000 20,097,990 20,298,970
22,220,000 22,442,200 21,768,934 21,986,623

378,000 396,900 420,714 437,543

412,000 449,080 476,025 518,867
445,200 467,460 514,206 545,058
506,000 531,300 552,552 547,026

2,828,000 2,912,840 2,971,097 2,941,386

3,468,000 3,537,360 3,820,349 4,202,384
3,960,000 4,078,800 4,160,376 4,493,206
5,040,000 5,796,000 6,259,680 6,760,454

1,414,000 1,385,720 1,399,577 1,455,560

1,575,000 1,638,000 1,719,900 1,805,895
1,872,000 1,834,560 1,907,942 1,965,181
1,969,500 2,008,890 1,968,712 1,949,025
RTAMIENTO DE DEMANDA
Junio Julio Agosto Septiembre

1,714,408 1,765,840 1,783,498 1,801,333

2,309,249 2,332,341 2,378,988 2,474,147
2,383,669 2,526,689 2,602,489 2,550,440
2,326,836 2,303,568 2,257,496 2,189,771

18,038,732 18,219,119 17,854,737 18,211,832

20,152,950 20,354,479 19,947,390 19,747,916
20,907,939 21,326,098 20,686,315 20,479,452
21,546,891 22,193,298 23,524,895 23,760,144

463,795 505,537 530,814 546,738

513,678 565,046 610,250 671,275
599,564 659,521 672,711 665,984
536,086 541,447 525,203 530,455

2,882,558 2,824,907 2,853,156 2,910,219

4,916,789 5,457,636 5,621,365 5,846,219
5,167,187 5,373,874 5,642,568 5,811,845
7,368,895 7,958,407 8,754,248 10,330,012

1,426,449 1,469,243 1,513,320 1,528,453

1,769,777 1,752,079 1,769,600 1,822,688
1,925,877 1,906,618 2,021,015 2,122,066
1,988,006 2,027,766 2,048,043 2,027,563
Octubre Noviembre Diciembre

1,837,360 1,855,734 1,929,963

2,622,596 2,675,048 2,782,050
2,524,935 2,499,686 2,599,673
2,255,465 2,187,801 2,165,923

18,758,187 18,945,768 18,566,853

19,352,957 19,546,487 19,741,952
20,889,041 21,097,931 20,886,952
24,472,949 23,738,760 22,551,822

541,271 546,683 557,617

704,839 810,564 875,410
659,324 665,917 672,576
514,542 524,833 514,336

2,881,117 2,909,928 2,851,730

5,904,682 6,022,775 6,203,458
5,928,082 6,105,925 6,350,162
10,846,513 13,015,815 13,536,448

1,513,168 1,528,300 1,497,734

1,877,369 1,952,464 2,069,611
2,206,949 2,295,227 2,341,131
2,047,839 1,986,403 1,926,811
1% 3%
2% 2%
-1% 3%
20% 15%

1% -2%
5% 4%
4% -2%
1% 2%

2% 1%
1% 1%
4% 2%
-3% 2%

2% -1%
2% 1%
1% 1%
1% 1%

5% 5%
3% 9%
6% 5%
10% 5%
2% -1% -2% -2% 1% 2% -1% 1%
8% 10% 17% 11% 3% 4% 1% 2%
2% 8% 15% 4% 5% 3% 2% 3%
8% 8% 9% 8% 10% 18% 5% 20%

1% 4% -2% 3% 3% 1% -1% 1%
5% 5% -2% -1% 1% 3% 3% 4%
4% 3% -2% -1% 6% 5% 4% 4%
-2% -1% 2% 2% 1% -1% 1% -3%

-1% 3% 2% 3% 1% 1% 2% 1%
2% 4% -3% 1% 2% 4% 6% 2%
1% 3% 8% 6% 3% -2% -1% -1%
-1% 1% -2% -1% -2% -3% 3% -3%

2% 1% 2% 1% -2% 2% 3% 1%
-2% 3% 2% 1% -2% -1% -2% 1%
-1% 1% 3% 2% -3% -1% 2% 1%
-3% 1% -2% 3% 6% 1% 3% -3%

6% 4% 6% 9% 5% 3% -1% 1%
6% 9% -1% 10% 8% 10% 5% 15%
10% 6% 10% 10% 2% -1% -1% 1%
4% -1% -2% 1% -3% 1% -3% 2%
-2%
3%
4%
4%

-2%
6%
2%
-3%

4%
4%
4%
-1%

-2%
1%
-1%
-5%

2%
8%
1%
-2%
VOLVER ANALISIS DE SENSIBILIDAD
Punto de Equilibrio: Es aquel punto donde las ventas se igualan a los costos totales
haciendo que la utilidad sea cero, en otras palabras en cuando la empresa ni gana ni pierde.

Ing/Cost

DONDE: V
V= VENTAS
GF= GASTOS FIJOS
GV= GASTOS VARIABLES
V.E= VENTA DE EQUILIBRIO
Q.E= Xo= CANTIDAD DE EQUILIBRIO
UTILIDAD GF + GV

EQUILIBRIO
V.E
PERDIDA

GF

X1 Xo X2
Punto de Eq

DEMOSTRACIÓN DE LAS FÓRMULAS

Xo = ? m2 = tg B

m1 =tg A

V GV
 V GV

A B
Prod Prod

tg A= (𝑉 )/𝑃𝑟𝑜𝑑 tg B = 𝐺𝑉/𝑃𝑟𝑜𝑑

m1 = (𝑉 )/𝑃𝑟𝑜𝑑 m2 = 𝐺𝑉/𝑃𝑟𝑜𝑑

Y= m1X + b1 Y = m1X

Y= m2X + b2 Y= m2X + GF

m1X = m2X + GF

X =𝐺�/(𝑚1−𝑚2)

𝐺�/(𝑉/𝑃𝑟𝑜𝑑−𝐺𝑉/𝑃𝑟𝑜𝑑)
X=

(𝑃𝑟𝑜𝑑
X= 𝑥 𝐺�)/(𝑉−𝐺𝑉) PUNTO DE EQUILIBRIO

OTRA FORMA DE CALCULAR

Llamamos a :X =Qe
DONDE:
Qe= CANTIDAD DE EQUILIBRIO
Sabemos: (𝑃𝑟𝑜𝑑 𝑥 𝐺�)/(𝑉−𝐺𝑉)
Qe= CF= COSTO FIJO
V.V= VALOR DE VENTA UNITARIO
C.V.U = COSTO VARIABLE UNITARIO
V.E = VENTA DE EQUILIBRIO

Entonces: (𝑃𝑟𝑜𝑑
Qe= 𝑥 𝐺�)/(𝑃𝑟𝑜𝑑 𝑥 𝑉.𝑉−𝑃𝑟𝑜𝑑 𝑥 𝐶𝑉𝑈)

Qe=( 𝐺�)/(𝑉𝑉−𝐶𝑉𝑈)

Tambien: V.E = Qe x V.V VENTA DE EQUILIBRIO

Además: Con la Utilidad

U= V.N - G.T
U= Q x V.V - GF - GV
U= Q x V.V - GF - Q x CVU

(𝑈+𝐺�)/(𝑉.𝑉−𝐶𝑉𝑈)
Q= FORMULA PARA HALLAR LA
CANTIDAD REQUERIDA PARA
UNA UTILIDAD DESEADA
 VER AQUI

stos totales
gana ni pierde.

GF + GV

GV

GF

Produc

GV
GV

BRIO

ITARIO
UNITARIO
O
VOLVER
CALCULO DEL PUNTO DE EQUILIBRIO

Unidades producidas 55,342,089.60 12

GASTO FIJO:

GASTOS VARIABLES:

Gastos de Producción S/. 1,204,141.14 12

Luz (Mensual ) S/. 20,000.00 12
Agua (Mensual) S/. 2,200.00 12
Horas Hombre 12 meses
Hora Hombre Ayudante S/. 3.33 47
Hora Hombre Operario S/. 4.47 850

INGRESOS POR VENTAS: PRECIO DE VENTA UNIDADES VENDIDAS

El Comercio S/. 2.00 29,807,436
El Trome S/. 0.50 308,830,667
Gestión S/. 0.70 7,103,404
Depor S/. 0.50 98,915,363
Perú 21 S/. 0.70 34,413,924

IGV: 18%

INGRESO NETO: S/. 247,923,743.12 𝑰𝒏𝒈𝒓𝒆𝒔𝒐 𝑵𝒆𝒕𝒐

UTILIDAD: S/. 232,910,177.35

�(𝑷𝒖𝒏𝒕𝒐 𝒅𝒆 𝑬𝒒𝒖𝒊𝒍𝒊𝒃𝒓
PUNTO DE EQUILIBRIO: 712070 (𝑰𝒏𝒈𝒓𝒆𝒔𝒐 𝑵𝒆𝒕𝒐−𝑮𝒂𝒔𝒕
QUILIBRIO

664,105,075.20 𝑷𝒓𝒐𝒅𝒖𝒄𝒄𝒊ó
𝒏
𝑮𝒂𝒔𝒕𝒐
S/. 250,000.00 𝑭𝒊𝒋𝒐

S/. 14,449,693.64
S/. 240,000.00
S/. 26,400.00

S/. 1,878.12
S/. 45,594.00

S/. 14,763,565.76 𝑮𝒂𝒔𝒕𝒐 𝑽𝒂𝒓𝒊𝒂𝒃𝒍𝒆

𝑻𝒐𝒕𝒂𝒍
TOTAL
S/. 59,614,872.72
S/. 154,415,333.26
S/. 4,972,382.78
S/. 49,457,681.62
S/. 24,089,746.49

S/. 292,550,016.88 𝑰𝒏𝒈𝒓𝒆𝒔𝒐 𝑻𝒐𝒕𝒂𝒍

S/. 44,626,273.76

𝒔𝒐 𝑵𝒆𝒕𝒐

𝒖𝒏𝒕𝒐 𝒅𝒆 𝑬𝒒𝒖𝒊𝒍𝒊𝒃𝒓𝒊𝒐)=(𝑮𝒂𝒔𝒕𝒐 𝑭𝒊𝒋𝒐∗𝑷𝒓𝒐𝒅𝒖𝒄𝒄𝒊𝒐𝒏)/

𝒈𝒓𝒆𝒔𝒐 𝑵𝒆𝒕𝒐−𝑮𝒂𝒔𝒕𝒐 𝑽𝒂𝒓𝒊𝒂𝒃𝒍𝒆)
VOLVER

HOJA DE CONTROL POR ETAPAS

UNIDADES PRODUCIDAS

7 HORAS AYUDANTE 3.33

12 HORAS OPERARIO 4.47
60,000,000 PAPEL 0.02
80 HORAS MAQUINA CORTADORA 0.24
80 FAJA TRANSPORTADORA

80 HORAS OPERARIO 1 4.47

80 HORAS OPERARIO 2 4.47
80 HORAS OPERARIO 3 4.47
80 HORAS OPERARIO DE DESPACHO 4.47
80 HORAS MAQUINA CONTADORA LAZER 0.48
80 HORAS MAQUINA APILADORA 0.24
80 HORAS MAQUINA AMARRADORA 1 0.15
80 HORAS MAQUINA AMARRADORA 2 0.15
80 FAJA TRANSPORTADORA 0.12

96 HORAS OPERARIO 1 4.47

96 HORAS TINTA 0.002
96 HORAS OPERARIO DE PLANTA 4.47
96 HORAS MAQUINA 0.012
40 HORAS AYUDANTE 3.33
80 HORAS OPERARIO 2 4.47
80 HORAS OPERARIO DE IMPRESIÓN 4.47
PRIMERA PRUEBA DE IMPRESIÓN

80 HORAS OPERARIO DE IMPRESIÓN 4.47

SEGUNDA PRUEBA DE IMPRESIÓN
80 HORAS MAQUINA CONTADORA 0.47
9,650 BOLSAS 0.04
80 FAJA TRANSPORTADORA 0.12

6 HORAS OPERARIO CONTROL CALIDAD 4.47

 ETAPAS
60,000,000.00 58,800,000.00 57,624,000.00 56,471,520.00
PRIMERA SEGUNDA TERCERA CUARTA
23.31
53.59
1,200,000.00
19.20

357.26
357.26
357.26
357.26
38.40
19.20
12.00
12.00
9.60

428.71
0.19
428.71
1.15
133.20
357.60
357.60

357.60

37.60
386.00
9.60

1,200,096.10 1,520.25 1,707.17 790.80

55,342,089.60 TOTAL
QUINTA
23.31
53.59
1,200,000.00
19.20

357.26
357.26
357.26
357.26
38.40
19.20
12.00
12.00
9.60

428.71
0.19
428.71
1.15
133.20
357.60
357.60

357.60
0.00
37.60
386.00
9.60

26.82 26.82
26.82 1,204,141.14
 PRESUPUEST
INICIO
DETALLE ENERO FEBRERO
A EN UNIDADES
INVENTARIO INICIAL 55,342,090 55,342,090
El Comercio 5,534,209 5,534,209
El Trome 26,010,782 26,010,782
Gestión 1,106,842 1,106,842
Depor 8,301,313 8,301,313
Perú 21 5,534,209 5,534,209
UNIDADES VENDIDAS 35,048,000 36,131,680
El Comercio 2,600,000 2,522,000
El Trome 24,960,000 25,209,600
Gestión 520,000 572,000
Depor 4,160,000 4,992,000
Perú 21 2,808,000 2,836,080
UNIDADES COMPRADAS 37,189,884 37,189,884
El Comercio 4,427,367 4,427,367
El Trome 20,808,626 20,808,626
Gestión 885,473 885,473
Depor 6,641,051 6,641,051
Perú 21 4,427,367 4,427,367
INVENTARIO FINAL 57,483,974 56,400,294
El Comercio 7,361,576 7,439,576
El Trome 21,859,408 21,609,808
Gestión 1,472,315 1,420,315
Depor 10,782,364 9,950,364
Perú 21 7,153,576 7,125,496

DETALLE ENERO FEBRERO

B EN SOLES
INVENTARIO INICIAL 32,873,201 32,873,201
El Comercio 11,068,418 11,068,418
El Trome 13,005,391 13,005,391
Gestión 774,789 774,789
Depor 4,150,657 4,150,657
Perú 21 3,873,946 3,873,946
UNIDADES VENDIDAS 22,089,600 22,530,456
El Comercio 5,200,000 5,044,000
El Trome 12,480,000 12,604,800
Gestión 364,000 400,400
Depor 2,080,000 2,496,000
Perú 21 1,965,600 1,985,256
UNIDADES COMPRADAS 26,298,561 26,298,561
El Comercio 8,854,734 8,854,734
El Trome 10,404,313 10,404,313
Gestión 619,831 619,831
Depor 3,320,525 3,320,525
Perú 21 3,099,157 3,099,157
INVENTARIO FINAL 37,082,162 36,641,306
El Comercio 14,723,152 14,879,152
El Trome 10,929,704 10,804,904
Gestión 1,030,621 994,221
Depor 5,391,182 4,975,182
Perú 21 5,007,503 4,987,847

EL COMERCIO S/ 2.00
El TROME S/ 0.50
GESTIÓN S/ 0.70
DEPOR S/ 0.50
PERÚ 21 S/ 0.70

UNIDADES COMPRADAS
ENERO 37,189,884
FEBRERO 37,189,884
MARZO 37,189,884
ABRIL 38,960,831
MAYO 38,960,831
JUNIO 38,960,831
JULIO 39,403,568
AGOSTO 40,289,041
SEPTIEMBRE 40,289,041
OCTUBRE 43,830,935
NOVIEMBRE 43,830,935
DICIEMBRE 42,059,988

UNIDADES VENDIDAS COSTO

ENERO 22,089,600
FEBRERO 22,530,456
MARZO 23,191,509
ABRIL 22,964,084
MAYO 23,362,294
JUNIO 23,341,916
JULIO 23,994,459
AGOSTO 25,051,734
SEPTIEMBRE 25,802,337
OCTUBRE 26,612,663
NOVIEMBRE 27,070,111
DICIEMBRE 26,538,853
 PRESUPUESTO DE INVENTARIOS 2017

MARZO ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE

55,342,090 55,342,090 55,342,090 55,342,090 55,342,090 55,342,090 55,342,090 55,342,090

5,534,209 5,534,209 5,534,209 5,534,209 5,534,209 5,534,209 5,534,209 5,534,209
26,010,782 26,564,203 26,564,203 26,564,203 26,010,782 27,117,624 27,117,624 28,777,887
1,106,842 1,106,842 1,106,842 1,106,842 1,106,842 1,106,842 1,106,842 1,106,842
8,301,313 9,961,576 9,961,576 9,961,576 11,068,418 11,068,418 11,068,418 13,835,522
5,534,209 5,534,209 5,534,209 5,534,209 5,534,209 5,534,209 5,534,209 5,534,209
37,268,338 36,904,194 37,638,049 37,734,120 39,089,502 41,349,449 43,080,183 44,482,849
2,572,440 2,546,716 2,572,183 2,520,739 2,495,532 2,445,621 2,372,252 2,443,420
25,461,696 24,697,845 24,944,824 24,445,927 25,179,305 26,690,063 26,956,964 27,765,673
600,600 624,624 618,378 606,010 612,070 593,708 599,645 581,656
5,740,800 6,200,064 6,696,069 7,298,715 7,882,613 8,670,874 10,231,631 10,743,213
2,892,802 2,834,946 2,806,596 2,862,728 2,919,983 2,949,182 2,919,691 2,948,888
37,189,884 38,960,831 38,960,831 38,960,831 39,403,568 40,289,041 40,289,041 43,830,935
4,427,367 4,427,367 4,427,367 4,427,367 4,427,367 4,427,367 4,427,367 4,427,367
20,808,626 21,251,362 21,251,362 21,251,362 20,808,626 21,694,099 21,694,099 23,022,309
885,473 885,473 885,473 885,473 885,473 885,473 885,473 885,473
6,641,051 7,969,261 7,969,261 7,969,261 8,854,734 8,854,734 8,854,734 11,068,418
4,427,367 4,427,367 4,427,367 4,427,367 4,427,367 4,427,367 4,427,367 4,427,367
55,263,636 57,398,726 56,664,871 56,568,801 55,656,155 54,281,682 52,550,948 54,690,176
7,389,136 7,414,861 7,389,393 7,440,837 7,466,044 7,515,955 7,589,324 7,518,156
21,357,712 23,117,720 22,870,742 23,369,638 21,640,103 22,121,660 21,854,759 24,034,523
1,391,715 1,367,691 1,373,937 1,386,305 1,380,245 1,398,607 1,392,670 1,410,659
9,201,564 11,730,773 11,234,768 10,632,122 12,040,540 11,252,278 9,691,521 14,160,728
7,068,775 7,126,631 7,154,980 7,098,848 7,041,594 7,012,394 7,041,886 7,012,689

MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE

32,873,201 33,980,043 33,980,043 33,980,043 34,256,753 34,810,174 34,810,174 37,023,858

11,068,418 11,068,418 11,068,418 11,068,418 11,068,418 11,068,418 11,068,418 11,068,418
13,005,391 13,282,102 13,282,102 13,282,102 13,005,391 13,558,812 13,558,812 14,388,943
774,789 774,789 774,789 774,789 774,789 774,789 774,789 774,789
4,150,657 4,980,788 4,980,788 4,980,788 5,534,209 5,534,209 5,534,209 6,917,761
3,873,946 3,873,946 3,873,946 3,873,946 3,873,946 3,873,946 3,873,946 3,873,946
23,191,509 22,964,084 23,362,294 23,341,916 23,994,459 25,051,734 25,802,337 26,612,663
5,144,880 5,093,431 5,144,366 5,041,478 4,991,063 4,891,242 4,744,505 4,886,840
12,730,848 12,348,923 12,472,412 12,222,964 12,589,652 13,345,032 13,478,482 13,882,836
420,420 437,237 432,864 424,207 428,449 415,596 419,752 407,159
2,870,400 3,100,032 3,348,035 3,649,358 3,941,306 4,335,437 5,115,816 5,371,606
2,024,961 1,984,462 1,964,617 2,003,910 2,043,988 2,064,428 2,043,783 2,064,221
26,298,561 27,184,034 27,184,034 27,184,034 27,405,403 27,848,139 27,848,139 29,619,086
8,854,734 8,854,734 8,854,734 8,854,734 8,854,734 8,854,734 8,854,734 8,854,734
10,404,313 10,625,681 10,625,681 10,625,681 10,404,313 10,847,050 10,847,050 11,511,155
619,831 619,831 619,831 619,831 619,831 619,831 619,831 619,831
3,320,525 3,984,630 3,984,630 3,984,630 4,427,367 4,427,367 4,427,367 5,534,209
3,099,157 3,099,157 3,099,157 3,099,157 3,099,157 3,099,157 3,099,157 3,099,157
35,980,253 38,199,993 37,801,784 37,822,161 37,667,697 37,606,580 36,855,976 40,030,281
14,778,272 14,829,721 14,778,787 14,881,674 14,932,089 15,031,910 15,178,647 15,036,312
10,678,856 11,558,860 11,435,371 11,684,819 10,820,051 11,060,830 10,927,380 12,017,262
974,201 957,384 961,756 970,414 966,171 979,025 974,869 987,462
4,600,782 5,865,387 5,617,384 5,316,061 6,020,270 5,626,139 4,845,761 7,080,364
4,948,142 4,988,641 5,008,486 4,969,194 4,929,115 4,908,676 4,929,320 4,908,882
NOVIEMBRE DICIEMBRE

55,342,090 55,342,090
5,534,209 5,534,209
28,777,887 26,564,203
1,106,842 1,106,842
13,835,522 13,835,522
5,534,209 5,534,209
45,648,385 44,696,045
2,370,117 2,346,416
26,932,703 25,586,067
593,289 581,423
12,891,855 13,407,529
2,860,421 2,774,608
43,830,935 42,059,988
4,427,367 4,427,367
23,022,309 21,251,362
885,473 885,473
11,068,418 11,068,418
4,427,367 4,427,367
53,524,639 52,706,033
7,591,459 7,615,160
24,867,493 22,229,498
1,399,026 1,410,892
12,012,085 11,496,411
7,101,155 7,186,968

NOVIEMBRE DICIEMBRE

37,023,858 35,917,016
11,068,418 11,068,418
14,388,943 13,282,102
774,789 774,789
6,917,761 6,917,761
3,873,946 3,873,946
27,070,111 26,538,853
4,740,235 4,692,832
13,466,351 12,793,034
415,302 406,996
6,445,928 6,703,765
2,002,295 1,942,226
29,619,086 28,733,613
8,854,734 8,854,734
11,511,155 10,625,681
619,831 619,831
5,534,209 5,534,209
3,099,157 3,099,157
39,572,834 38,111,776
15,182,917 15,230,320
12,433,747 11,114,749
979,318 987,624
6,006,043 5,748,205
4,970,809 5,030,878
 CALCULO DE LAS HORA HOM
VOLVER

1 AÑO 52
1 SEMANA 48
1 AÑO 2496

1 HORA
1 HORA
1 HORA
1 HORA
1 HORA

CARGA SOCIAL

HORA NORMAL
HORA DOMINICAL
HORA VACACIONES
HORA GRATIFICACION

TOTAL HORAS HOMBRE

HORA NORMAL
HORA DOMINICAL
HORA VACACIONES
HORA GRATIFICACION
HORA C,T,S,
HORA CARGA SOCIAL

CALCULO DE LAS HORA HOM

 1 AÑO 52
1 SEMANA 48
1 AÑO 2496

1 HORA
1 HORA
1 HORA
1 HORA
1 HORA

CARGA SOCIAL

HORA NORMAL
HORA DOMINICAL
HORA VACACIONES
HORA GRATIFICACION

TOTAL HORAS HOMBRE

HORA NORMAL
HORA DOMINICAL
HORA VACACIONES
HORA GRATIFICACION
HORA C,T,S,
HORA CARGA SOCIAL
O DE LAS HORA HOMBRE (AYUDANTE)
SEMANAS
HORAS
HORAS 52.00 X 48.00 = 2,496.00

NORMAL 15.20 / 8.00 = 1.90

DOMINICAL 15.20 / 48.00 = 0.32
VACACIONES 15.20 X 30.00 = 456.00 /
C,T,S, 15.20 X 30.00 = 456.00 /
GRATIFICACION 15.20 X 30.00 = 456.00 /

SALUD 9% A,T, 5 %
1.90 0.17 0.10
0.32 0.03 0.02
0.18 0.02 0.01
0.36 0.03 0.02
0.25 0.14

S HOMBRE

1.90
0.32
0.18
0.36
0.18
0.39

TOTAL 3.33

DE LAS HORA HOMBRE (OPERARIO)

 SEMANAS
HORAS
HORAS 52.00 X 48.00 = 2,496.00

NORMAL 20.40 / 8.00 = 2.55

DOMINICAL 20.40 / 48.00 = 0.43
VACACIONES 20.40 X 30.00 = 612.00 /
C,T,S, 20.40 X 30.00 = 612.00 /
GRATIFICACION 20.40 X 30.00 = 612.00 /

SALUD 9% A,T, 5 %
2.55 0.23 0.13
0.43 0.04 0.02
0.25 0.02 0.01
0.48 0.04 0.02
0.33 0.19

S HOMBRE

2.55
0.43
0.25
0.48
0.25
0.52

TOTAL 4.47
2,496.00 = 0.18
2,496.00 = 0.18
2,496.00 = 0.18 X 2.00 = 0.36

0.27
0.04
0.03
0.05
0.39
2,496.00 = 0.25
2,496.00 = 0.25
2,496.00 = 0.25 X 2.00 = 0.48

0.36
0.06
0.03
0.07
0.52
 COSTOS DE PRODUCCION

Costos Fijos
Maquina Cortadora
Maquina Amarradora
Maquina Apiladora
Maquina Faja Transportadora
Maquinas Contadora

Costos Variables

Gastos de Producción 1,204,141.137

Insumos de produccion
Papel
Tinta
Horas hombre
Hora hombre (ayudante) 3.33 47.00
Hora Hombre (Operario) 4.47 850.00
Otros Gastos
Luz (Mensual) 20,000.000
Agua (Mensual) 2,200.000

Costos Totales
 250,000.00

12.00 14,449,693.64

12.00 1,878.12
12.00 45,594.00

12.00 240,000.00
12.00 26,400.00

15,013,565.765
 VOLVER

HORA HOMBRE
INICIO

INFORME VOLUMEN DE PRODUCCION

EN CANTIDADES
VOLUMEN PUESTO EN PROCESO AL INICIO 60,000,000.00
VOLUMEN ENTREGADO A LA SEGUNDA ETAPA
VOLUMEN HECHADO A PERDER
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
60,000,000.00

PRODUCCION EQUIVALENTE
EN CANTIDADES
VOLUMEN ENTREGADO A LA SEGUNDA ETAPA
VOLUMEN ECHADO A PERDER 600,000.00
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
600,000.00

INFORME VOLUMEN DE PRODUCCION

EN CANTIDADES
VOLUMEN PUESTO EN PROCESO SEGUNDA ETAPA 58,800,000.00
ADICIONES A LA SEGUNDA ETAPA
VOLUMEN ENTREGADO A LA TERCERA ETAPA
VOLUMEN ECHADO A PERDER
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
58,800,000.00

PRODUCCION EQUIVALENTE
EN CANTIDADES
VOLUMEN ENTREGADO A LA TERCERA ETAPA
VOLUMEN ECHADO A PERDER 588,000.00
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
588,000.00

INFORME VOLUMEN DE PRODUCCION

EN CANTIDADES
VOLUMEN PUESTO EN PROCESO TERCERA ETAPA 57,624,000.00
ADICIONES A LA TERCERA ETAPA
VOLUMEN ENTREGADO A LA CUARTA ETAPA
VOLUMEN ECHADO A PERDER
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
57,624,000.00

PRODUCCION EQUIVALENTE
 EN CANTIDADES
VOLUMEN ENTREGADO A LA CUARTA ETAPA
VOLUMEN ECHADO A PERDER 576,240.00
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
576,240.00

INFORME VOLUMEN DE PRODUCCION

EN CANTIDADES
VOLUMEN PUESTO EN PROCESO CUARTA ETAPA 56,471,520.00
ADICIONES A LA CUARTA ETAPA
VOLUMEN ENTREGADO A LA QUINTA ETAPA
VOLUMEN ECHADO A PERDER
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
56,471,520.00

PRODUCCION EQUIVALENTE
EN CANTIDADES
VOLUMEN ENTREGADO A LA QUINTA ETAPA
VOLUMEN ECHADO A PERDER 564,715.20
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
564,715.20

INFORME VOLUMEN DE PRODUCCION

EN CANTIDADES
VOLUMEN PUESTO EN PROCESO QUINTA ETAPA 55,342,089.60
ADICIONES A LA QUINTA ETAPA
VOLUMEN ENTREGADO AL ALMACEN
VOLUMEN ECHADO A PERDER
VOLUMEN EN PROCESO AL FINAL DE LA ETAPA 50 %
55,342,089.60
E PRODUCCION
EN CANTIDADES EN VALORES
1,200,000.00
58,800,000.00 1,176,000.00
600,000.00 12,000.00
600,000.00 12,000.00
60,000,000.00 1,200,000.00 1,200,000.00

UIVALENTE
EN CANTIDADES EN VALORES
58,800,000.00 1,176,000.00
12,000.00
300,000.00 6,000.00
59,100,000.00
12,000.00 1,182,000.00
E PRODUCCION
EN CANTIDADES EN VALORES
1,176,000.00

57,624,000.00 1,152,480.00
588,000.00 11,760.00
588,000.00 11,760.00
58,800,000.00 1,176,000.00 1,176,000.00

UIVALENTE
EN CANTIDADES EN VALORES
57,624,000.00 57,624,000.00
11,760.00
294,000.00 5,880.00
57,918,000.00 11,760.00 57,629,880.00

E PRODUCCION
EN CANTIDADES EN VALORES
1,152,480.00

56,471,520.00 1,129,430.40
576,240.00 11,524.80
576,240.00 11,524.80
57,624,000.00 1,152,480.00 1,152,480.00

UIVALENTE
 EN CANTIDADES EN VALORES
56,471,520.00 1,129,430.40
11,524.80
288,120.00 5,762.40
56,759,640.00 11,524.80 1,135,192.80

E PRODUCCION
EN CANTIDADES EN VALORES
1,129,430.40

55,342,089.60 1,106,841.79
564,715.20 11,294.30
564,715.20 11,294.30
56,471,520.00 1,129,430.40 1,129,430.40

UIVALENTE
EN CANTIDADES EN VALORES
55,342,089.60 1,106,841.79
11,294.30
282,357.60 5,647.15
55,624,447.20 11,294.30 1,112,488.94

E PRODUCCION
EN CANTIDADES EN VALORES
1,106,841.79

55,342,089.60 1,106,841.79

55,342,089.60 1,106,841.79 1,106,841.79