ESTRUCTURA DE COSTO

MATERIALES DIRECTOS DE FABRICACION

N MATERIA PRIMA/INSUMO UNIDADES CANTIDAD PRECIO UNITARIO TOTAL
1 Leche Lt 1000 S/. 1.20 S/. 1,200.00
2 Envases Unidad 1450 S/. 0.20 S/. 290.00
3 Etiquetas Unidad 1450 S/. 0.03 S/. 43.50
5 Cloruro de Potasio Kg 0.58 S/. 20.00 S/. 11.60
6 Citrato de Calcio (SIN 333) Kg 0.58 S/. 65.00 S/. 37.70
7 Carbonato de Calcio (SIN 170) Kg 0.58 S/. 45.00 S/. 26.10
8 Carragenina (SIN 407) kg 1.16 S/. 65.00 S/. 75.40
9 Lecitina (SIN 322) Kg 0.58 S/. 75.00 S/. 43.50
SUB TOTAL S/. 1,727.80
IMPREVISTOS 10% S/. 172.78
TOTAL S/. 1,900.58

MANO DE OBRA DIRECTA

N CONCEPTO CANTIDAD SUELDO (MENSUAL) SUELDO (DIA) TOTAL
1 Obreros 4 S/. 850.00 S/. 28.33 S/. 3,400.00
2 Jefe de Planta 1 S/. 2,000.00 S/. 66.67 S/. 2,000.00
3 Jefe de aseguramiento de calidad 1 S/. 1,500.00 S/. 50.00 S/. 1,500.00
4 Jefe de Calidad 1 S/. 1,500.00 S/. 50.00 S/. 1,500.00
5 Jefe de Produccion 1 S/. 1,500.00 S/. 50.00 S/. 1,500.00
6 Jefe de Almacen 1 S/. 1,000.00 S/. 33.33 S/. 1,000.00
TOTAL S/. 278.33 S/. 10,900.00

MATERIALES INDIRECTOS DE FABRICACION

N CONCEPTO CANTIDAD PRECIO UNITARIO TOTAL

1 Mesas de acero inoxidable 1 S/. 450.00 S/. 450.00
2 Caja de carton 604 S/. 0.25 S/. 151.04
3 Cinta de embalaje 10 S/. 0.50 S/. 5.00
TOTAL S/. 606.04
MANTENIMIENTO Y LIMPIEZA

N CONCEPTO CANTIDAD UNIDADES PRECIO UNITARIO TOTAL

1 Escobillas 5 UNIDAD S/. 2.00 S/. 10.00
2 Paos 5 PAQUETE S/. 1.50 S/. 7.50
3 Escobas 3 UNIDAD S/. 3.50 S/. 10.50
Recogedor 2 UNIDAD S/. 2.50 S/. 5.00
4 Trapeadores 2 UNIDAD S/. 1.00 S/. 2.00
5 Tachos 5 UNIDAD S/. 2.00 S/. 10.00
6 Desinfectantes 5 UNIDAD S/. 1.00 S/. 5.00
7 Lejia 1 UNIDAD S/. 1.20 S/. 1.20
8 Detergente 4 UNIDAD S/. 2.00 S/. 8.00
9 Jabon Liquido 1 UNIDAD S/. 3.50 S/. 3.50
10 Papel toalla 4 UNIDAD S/. 1.00 S/. 4.00
11 Bolsas de basura 4 UNIDAD S/. 0.20 S/. 0.80
TOTAL S/. 67.50

SEGURIDAD

N CONCEPTO CANTIDAD UNIDADES PRECIO UNITARIO TOTAL

1 Botiquin 1 UNIDAD S/. 5.00 S/. 5.00
2 Extintores 5 UNIDAD S/. 25.00 S/. 125.00
3 Focos Ahorradores 15 UNIDAD S/. 7.50 S/. 112.50
TOTAL S/. 242.50

INDUMENTARIA DE PRODUCCION

N CONCEPTO CANTIDAD UNIDAD PRECIO UNITARIO TOTAL

1 Guardapolvo 9 UNIDAD S/. 15.00 S/. 135.00
2 Botas 9 UNIDAD S/. 10.00 S/. 90.00
3 Gorros 9 UNIDAD S/. 0.20 S/. 1.80
4 Tapa bocas 9 UNIDAD S/. 0.15 S/. 1.35
5 Guantes 9 UNIDAD S/. 0.25 S/. 2.25
TOTAL S/. 230.40
METODOS DE ANALISIS

N CONCEPTO CANTIDAD UNIDAD PRECIO UNITARIO TOTAL

1 Termmetro 2 Unidad S/. 15.00 S/. 30.00
2 Potencimetro 1 Unidad S/. 110.00 S/. 110.00
3 Balanza Analtica 1 Unidad S/. 289.00 S/. 289.00
4 Lactodensmetro 1 Unidad S/. 60.00 S/. 60.00
5 Matraz Erlenmeyer 3 Unidad S/. 3.60 S/. 10.80
6 Bureta 1 Unidad S/. 10.00 S/. 10.00
7 Pipeta 5 Unidad S/. 1.00 S/. 5.00
8 Butirometro 1 Unidad S/. 40.00 S/. 40.00
9 Tubos de Ensayo 10 Unidad S/. 0.50 S/. 5.00
10 Malla de Asbesto 1 Unidad S/. 5.00 S/. 5.00
11 Trpode 1 Unidad S/. 10.00 S/. 10.00
12 Gradilla 1 Unidad S/. 10.00 S/. 10.00
13 Probeta 2 Unidad S/. 15.60 S/. 31.20
14 Soporte Universal 1 Unidad S/. 15.00 S/. 15.00
15 Mechero Bunsen 1 Unidad S/. 40.00 S/. 40.00
16 Pizeta 2 Unidad S/. 6.30 S/. 12.60
17 Hidrxido de Sodio 1 ml S/. 25.40 S/. 25.40
18 Fenolftalena 1 ml S/. 86.80 S/. 86.80
TOTAL S/. 795.80

SUMINISTROS

N CONCEPTO CANTIDAD UNIDAD PRECIO UNITARIO TOTAL

1 Agua 10 metros cbicos S/. 0.98 S/. 9.80
2 Energa Elctrica 18 kwatt/hora S/. 6.43 S/. 115.74
TOTAL S/. 125.54

MAQUINARIAS Y EQUIPOS
DEPRECIACION
COSTO DE ENERGIA
N MAQUINAS / EQUIPOS CANTIDAD TOTAL
(Kw/hora) Anual Mensual Diaria
1 Tanque de refrigeracion 1 S/. 3.40 S/. 9,900.00 S/. 990.00 S/. 82.50 S/. 2.75
2 Centrifugadora 1 S/. 3.40 S/. 21,780.00 S/. 2,178.00 S/. 181.50 S/. 6.05
3 Autoclave 1 S/. 3.80 S/. 19,900.00 S/. 1,990.00 S/. 165.83 S/. 5.53
4 Clarificadora 1 S/. 4.50 S/. 15,999.00 S/. 1,599.90 S/. 133.33 S/. 4.44
5 Precalentadora 1 S/. 2.40 S/. 15,840.00 S/. 1,584.00 S/. 132.00 S/. 4.40
6 Homgenizador 1 S/. 3.40 S/. 125,000.00 S/. 12,500.00 S/. 1,041.67 S/. 34.72
7 Evaporador 1 S/. 2.40 S/. 145,000.00 S/. 14,500.00 S/. 1,208.33 S/. 40.28
8 Estandarizador 1 S/. 3.40 S/. 46,000.00 S/. 4,600.00 S/. 383.33 S/. 12.78
S/. 39,941.90 S/. 3,328.49 S/. 110.95
TOTAL S/. 399,419.00
COSTO DEL TERRENO
DEPRECIACION
N Concepto Descripcin Costo Total
Anual Mensual Diario
1 Edificacion del Terrero 500 m2 S/. 1,290,099.10 S/. 129,009.91 S/. 10,750.83 S/. 29.86

TRANSPORTE

Depreciacin
N Concepto Cantidad Costo Unitario Costo Total
Anual Mensual Diaria
1 camin 1 S/. 72,600.00 S/. 72,600.00 S/. 7,260.00 S/. 605.00 S/. 20.17
2 Montacargas 1 S/. 6,600.00 S/. 6,600.00 S/. 660.00 S/. 55.00 S/. 1.83
3 Auto 1 S/. 29,040.00 S/. 29,040.00 S/. 2,904.00 S/. 242.00 S/. 8.07
SUBTOTAL S/. 10,824.00 S/. 902.00 S/. 30.07

BALANCE GENERAL

BALANCE GENERAL

COSTO MATERIALES DIRECTOS S/. 1,900.58

COSTO MATERIALES INDIRECTOS S/. 470.10
DEPRECIACIONES S/. 141.02
MANO DE OBRA S/. 10,900.00
SUMINISTROS S/. 125.54
COSTOS FIJOS S/. 3,342.96
COSTOS VARIABLES S/. 655.58
COSTO TOTAL DE PRODUCCION S/. 3,998.54
COSTO UNITARIO S/. 2.76
COSTO FIJO S/. 2.31
COSTO VARIABLE S/. 0.45
UTILIDAD S/. 2.00
PRECIO DE VENTA S/. 4.76