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1.

VENTAS NETAS

Botella de ( MI )
Botella de 355 ML
Botella de 645 ML
Botella de 1L

Botella de ( MI )
Botella de 355 ML
Botella de 645 ML
Botella de 1L

Botella de ( MI )
Botella de 355 ML
Botella de 645 ML
Botella de 1L

Botella de ( MI )
Botella de 355 ML
Botella de 645 ML
Botella de 1L
TOTAL

2. MATERIALES DIRECTOS

USO DE KILOGRAMOS
MATERIA PRIMA
AZUCAR EXTRA REFINADA
EDULCORANTE
PRESERVANTE
Botella de ( MI )
MATERIA PRIMA
AZUCAR EXTRA REFINADA
EDULCORANTE
PRESERVANTE

ENVASE
Botella de 355 ML
Botella de 645 ML
Botella de 1L

ETIQUETAS
Botella de 355 ML
Botella de 645 ML
Botella de 1L

CAJA Y EMBALAJE (12 BOTELLAS)


Botella de 355 ML
Botella de 645 ML
Botella de 1L

3. MANO DE OBRA DIRECTA

MANO DE OBRA
MAESTRO OPERARIO
JEGE DE CONTROL DE CALIDAD
OPERARIOS
ASISTENTE

M.O.D (TOTAL)

4. COSTOS INDIRECTOS DE FABRICACION (CIF)


M.O.I
GERENTE DE PLANTA
LOGISTICA
ALMACEN
TRANSPORT
ADMINISTRATIVOS
ASISTENTES

CIF
LUZ
AGUA
TELEFONIA MOVIL Y FIJA
DEPRECIACION DE MAQUINARIA
INSUMO PARA MANTENIMIENTO DE MAQUINAS
SEGURIDAD PRIVADA Y ALARMAS
SEGUROS
UTILES DE ESCRITORIO
CAPACITACIONES
LIMPIEZA DE PLANTA
COMBUSTIBLES
LUBRICANTES
EQUIPOS D TRABAJO (EPP)
MATERIALES DE MANTENIMIENTO
CAJAS
TOTAL

5. GASTOS DE ADMINISTRACION Y VENTA

M.O.D
GERENTE GENERAL
GERENTE DE FINAZAS
JEFE DE REC.HUMANOS
JEFE DE FINANZAS
JEFE DE CONTABILIDAD
JEFE DE COMERCIALIZACION
ASISTENTES

GASTOS DE PERSONAL DE VENTAS


GERENTE DE COMERCIALIZACION
JEFE DE REPORTO
CHOFERES
ANALISTAS
VENDEDORES
ASISTENTES

CIF
LUZ
AGUA
TELEFONIA MOVIL Y FIJA
DEPRECIACION DE EQUIPOS
SEGURIDAD PRIVADA Y ALARMAS
SEGUROS
UTILES DE ESCRITORIO
CAPACITACIONES
LIMPIEZA DE OFICINAS
COMBUSTIBLES
MANTENIMIENTO DE VEHICULOS
UNIFORMES
TOTAL

B. Confeccionar el Estado de Resultados y Determinar la Rent


DURAZNO FRESA GUANABANA
42000 24000 0
23456 98900 123000
56000 67000 0

DURAZNO FRESA GUANABANA


1.53 1.53 1.53
2.12 2.12 2.12
3.81 3.81 3.81

DURAZNO FRESA GUANABANA


64260 36720 0
49726.72 209668 260760
213360 255270 0

DURAZNO FRESA GUANABANA


64260 36720 0
49726.72 209668 260760
213360 255270 0
327346.72 501658 260760

DURAZNO FRESA GUANABANA


1.5 2.5 2
0.5 0.5 0.5
0.2 0.2 0.2
0.01 0.01 0.01
DURAZNO FRESA GUANABANA
0.34 0.45 0.89
1.2 1.2 1.2
4.23 4.23 4.23
0.99 0.99 0.99

VALOR UNIT.
0.15
0.35
0.41

VALOR UNIT.
0.1
0.234
0.456

VALOR UNIT.
1.4
1.8
2.1

NUMERO REMUNERACION TOTAL


3 5200 15600
6 3800 22800
8 3200 25600
18 1800 32400
TOTAL 96,400.00

Remuneracion 96400
CTS 8033.3333333333
Gratificacion 8033.3333333333
TOTAL 112,466.67

ABRICACION (CIF)
NUMERO REMUNERACION TOTAL
2 4200 8400
3 1800 5400
2 1550 3100
4 1800 7200
4 1450 5800
8 1300 10400
TOTAL 40300

S/
250
375
840
45000
680
9400
600
80
400
4800
4200
1800
850
1900
29200
100375

ION Y VENTA

NUMERO REMUNERACION TOTAL


1 5200 5200
1 4200 4200
1 3800 3800
1 3800 3800
1 3800 3800
1 3800 3800
10 1300 13000
TOTAL 37600

NUMERO REMUNERACION TOTAL


1 4200 4200
1 3800 3800
4 2100 8400
2 1850 3700
6 1400 8400
4 1100 4400
TOTAL 32900

ADMINISTRACION VENTAS
45 45
50 50
220 620
1100 4800
1200 1200
300 300
50 50
200 200
1200 1200
600 600
450 120
120 120
5535 9305

Resultados y Determinar la Rentabilidad (%)

COMPONENTES TOTAL %
VENTA 8968624.9 100
COSTO DE VENTA 7288605.08416633 81.2678104552
Materiales Directos 7028746.750833 78.3703948956
Mano de Obra Directa 112466.666666667 1.2540012312
CIF 147391.666666667 1.6434143284
UTILIDAD BRUTA 1680019.81583366 18.7321895448
Gasto de Administracin 49401.6666666667 0.55082766
Gasto de Venta 47688.3333333333 0.5317240253
UTILIDAD OPERATIVA 1582929.81583366 17.6496378596
EMPRESA DE FRUTILLA S.A.C.

PIA NARANJA
0 567900
0 367000
345678 1290000

PIA NARANJA
1.53 1.53
2.12 2.12
3.81 3.81

PIA NARANJA TOTAL


0 868887 969867
0 778040 1298194.72
1317033.18 4914900 6700563.18
TOTAL 8,968,624.90

PIA NARANJA TOTAL


0 868887 969867
0 778040 1298194.72
1317033.18 4914900 6700563.18
1317033.18 6561827 8968624.9

PIA NARANJA
0.5 0.75
0.25 0.6
0.2 0.2
0.01 0.01
PIA NARANJA
0.987 0.337
1.2 1.2
4.23 4.23
0.99 0.99
Remuneracion
M.O.I (TOTAL) CTS
Gratificacion
TOTAL

C.I.F.TOTAL 147391.666666667

Remuneracion
CTS
M.O.I
Gratificacion
TOTAL
Remuneracion
CTS
M.O.I
Gratificacion
TOTAL

GASTOS DE ADMINISTRACION TOTAL 49401.6666666667

GASTOS DE VENTA TOTAL 47688.3333333333


LLA S.A.C.

USO DE KILOGRAMOS DURAZNO FRESA


MATERIA PRIMA 0.51 1.125
AZUCAR EXTRA REFINADA 0.6 0.6
EDULCORANTE 0.846 0.846
PRESERVANTE 0.0099 0.0099
TOTAL 1.9659 2.5809
Botella de ( MI ) DURAZNO FRESA
Botella de 355 ML 0.6978945 0.9162195
Botella de 645 ML 1.2680055 1.6646805
Botella de 1L 1.9659 2.5809

Botella de ( MI ) DURAZNO FRESA


Botella de 355 ML 29311.569 21989.268
Botella de 645 ML 29742.337008 164636.9015
Botella de 1L 110090.4 172920.3

ENVASE DURAZNO FRESA


Botella de 355 ML 6300 3600
Botella de 645 ML 8209.6 34615
Botella de 1L 22960 27470

ETIQUETAS DURAZNO FRESA


Botella de 355 ML 4200 2400
Botella de 645 ML 5488.704 23142.6
Botella de 1L 25536 30552
TOTAL 35224.704 56094.6

CAJA Y AMBALAJE DURAZNO FRESA


Botella de 355 ML 4900 2800
Botella de 645 ML 3518.4 14835
Botella de 1L 9800 11725
TOTAL 18218.4 29360
40300
3358.3333333333
3358.3333333333
47016.6666666667

37600
3133.3333333333
3133.3333333333
43866.6666666667
32900
2741.6666666667
2741.6666666667
38383.3333333333
GUANABANA PIA NARANJA
1.78 0.4935 0.25275
0.6 0.3 0.72
0.846 0.846 0.846
0.0099 0.0099 0.0099
3.2359 1.6494 1.82865
GUANABANA PIA NARANJA
1.1487445 0.585537 0.64917075
2.0871555 1.063863 1.17947925
3.2359 1.6494 1.82865

GUANABANA PIA NARANJA TOTAL


0 0 368664.068925 419964.905925
256720.1265 0 432868.88475 883968.249708
0 570161.2932 2358958.5 3212130.4932
TOTAL 4516063.648833

GUANABANA PIA NARANJA TOTAL


0 0 85185 95085
43050 0 128450 214324.6
0 141727.98 528900 721057.98
TOTAL 1030467.58

GUANABANA PIA NARANJA TOTAL


0 0 56790 63390
28782 0 85878 143291.304
0 157629.168 588240 801957.168
28782 157629.168 730908 1008638.472

GUANABANA PIA NARANJA TOTAL


66255 73955
18450 55050 91853.4
60493.65 225750 307768.65
18450 60493.65 347055 473577.05
INGRESOS ENERO FEBRERO MARZO
Durazno 327,346.72 353,534.46 381,817.21
Fresa 501,658.00 541,790.64 585,133.89
Guanbana 260,760.00 281,620.80 304,150.46
Pia 1,317,033.18 1,422,395.83 1,536,187.50
Naranja 6,561,827.00 7,086,773.16 7,653,715.01
INGRESOS PARCIALES 8,968,624.90 9,686,114.89 10,461,004.08
CONTADO 6,278,037.43 6,780,280.42 7,322,702.86
CRDITO 2,300,000.00 2,690,587.47 2,905,834.47
INGRESOS TOTALES 8,578,037.43 9,470,867.89 10,228,537.33
EGRESOS
Materia prima 4,516,063.65 4,606,384.92 4,698,512.62
Botellas 1,030,467.58 1,051,076.93 1,072,098.47
Etiquetas 1,008,638.47 1,028,811.24 1,049,387.47
Caja y Embalaje 473,577.05 478,312.82 483,095.95
Planillas 241,733.33 246,568.00 251,499.36
Luz 340.00 340.00 340.00
Agua 475.00 475.00 475.00
Telefona movil y fija 1,680.00 1,680.00 1,680.00
Depreciacin de mquinas 50,900.00 50,900.00 50,900.00
Insumos para el mantenimiento 680.00 680.00 680.00
Seguridad privada y alarma 11,800.00 11,800.00 11,800.00
Seguros 1,200.00 1,200.00 1,200.00
tiles de escritorio 180.00 180.00 180.00
Capacitaciones 800.00 800.00 800.00
Limpieza 7,200.00 7,200.00 7,200.00
Combustible 5,400.00 5,400.00 5,400.00
Lubricantes 1,800.00 1,800.00 1,800.00
equipos de trabajo 850.00 850.00 850.00
materiales de mantenimiento 1,900.00 1,900.00 1,900.00
Cajas 29,200.00 29,200.00 29,200.00
Mantenimiento de vehculos 570.00 570.00 570.00
Uniformes 240.00 240.00 240.00
TOTAL GASTOS 7,385,695.08 7,526,368.92 7,669,808.87
VARIACIN 1,192,342.35 1,944,498.98 2,558,728.46
SALDO INICIAL 450,000.00 1,642,342.35 3,586,841.32
SALDO FINAL 1,642,342.35 3,586,841.32 6,145,569.79
EMPRESA ABC AGROINDUSTRIA
ACTIVIDAD: PRODUCCION DE JUGOS A BASE DE FRUTAS

ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE


412,362.59 445,351.60 480,979.73 519,458.10 561,014.75 605,895.93
631,944.60 682,500.17 737,100.18 796,068.20 859,753.66 928,533.95
328,482.50 354,761.10 383,141.99 413,793.35 446,896.82 482,648.56
1,659,082.50 1,791,809.10 1,935,153.83 2,089,966.14 2,257,163.43 2,437,736.50
8,266,012.21 8,927,293.19 9,641,476.65 10,412,794.78 11,245,818.36 12,145,483.83
11,297,884.41 12,201,715.16 13,177,852.38 14,232,080.57 15,370,647.01 16,600,298.77
7,908,519.09 8,541,200.61 9,224,496.66 9,962,456.40 10,759,452.91 11,620,209.14
3,138,301.23 3,389,365.32 3,660,514.55 3,953,355.71 4,269,624.17 4,611,194.10
11,046,820.31 11,930,565.94 12,885,011.21 13,915,812.11 15,029,077.08 16,231,403.24

4,792,482.87 4,888,332.53 4,986,099.18 5,085,821.16 5,187,537.59 5,291,288.34


1,093,540.44 1,115,411.25 1,137,719.47 1,160,473.86 1,183,683.34 1,207,357.01
1,070,375.22 1,091,782.72 1,113,618.37 1,135,890.74 1,158,608.56 1,181,780.73
487,926.91 492,806.18 497,734.24 502,711.58 507,738.70 512,816.08
256,529.35 261,659.93 266,893.13 272,231.00 277,675.62 283,229.13
340.00 340.00 340.00 340.00 340.00 340.00
475.00 475.00 475.00 475.00 475.00 475.00
1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00
50,900.00 50,900.00 50,900.00 50,900.00 50,900.00 50,900.00
680.00 680.00 680.00 680.00 680.00 680.00
11,800.00 11,800.00 11,800.00 11,800.00 11,800.00 11,800.00
1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
180.00 180.00 180.00 180.00 180.00 180.00
800.00 800.00 800.00 800.00 800.00 800.00
7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00
5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00
1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00
850.00 850.00 850.00 850.00 850.00 850.00
1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00
29,200.00 29,200.00 29,200.00 29,200.00 29,200.00 29,200.00
570.00 570.00 570.00 570.00 570.00 570.00
240.00 240.00 240.00 240.00 240.00 240.00
7,816,069.78 7,965,207.61 8,117,279.40 8,272,343.35 8,430,458.80 8,591,686.29
3,230,750.53 3,965,358.33 4,767,731.81 5,643,468.76 6,598,618.28 7,639,716.96
6,145,569.79 9,376,320.31 13,341,678.64 18,109,410.45 23,752,879.22 30,351,497.50
9,376,320.31 13,341,678.64 18,109,410.45 23,752,879.22 30,351,497.50 37,991,214.45
ASE DE FRUTAS

OCTUBRE NOVIEMBRE DICIEMBRE TOTAL


654,367.61 706,717.02 763,254.38 6,212,100.10
1,002,816.66 1,083,042.00 1,169,685.36 9,520,027.31
521,260.45 562,961.28 607,998.18 15,732,127.41
2,632,755.42 2,843,375.85 3,070,845.92 24,993,505.21
13,117,122.54 14,166,492.34 15,299,811.73 124,524,620.79
17,928,322.67 19,362,588.49 20,911,595.57 170,198,728.90
12,549,825.87 13,553,811.94 14,638,116.90 119,139,110.23
4,980,089.63 5,378,496.80 5,808,776.55 47,086,140.00
17,529,915.50 18,932,308.74 20,446,893.44 166,225,250.23

5,397,114.11 5,505,056.39 5,615,157.52 60,569,850.88


1,231,504.15 1,256,134.23 1,281,256.91 13,820,723.64
1,205,416.34 1,229,524.67 1,254,115.16 13,527,949.69
517,944.25 523,123.69 528,354.92 6,006,142.36
288,893.71 294,671.58 300,565.02 3,242,149.16
340.00 340.00 340.00 4,080.00
475.00 475.00 475.00 5,700.00
1,680.00 1,680.00 1,680.00 20,160.00
50,900.00 50,900.00 50,900.00 610,800.00
680.00 680.00 680.00 8,160.00
11,800.00 11,800.00 11,800.00 141,600.00
1,200.00 1,200.00 1,200.00 14,400.00
180.00 180.00 180.00 2,160.00
800.00 800.00 800.00 9,600.00
7,200.00 7,200.00 7,200.00 86,400.00
5,400.00 5,400.00 5,400.00 64,800.00
1,800.00 1,800.00 1,800.00 21,600.00
850.00 850.00 850.00 10,200.00
1,900.00 1,900.00 1,900.00 22,800.00
29,200.00 29,200.00 29,200.00 350,400.00
570.00 570.00 570.00 6,840.00
240.00 240.00 240.00 2,880.00
8,756,087.55 8,923,725.56 9,094,664.53 98,549,395.73
8,773,827.95 10,008,583.18 11,352,228.91 67,675,854.50
37,991,214.45 46,765,042.41 56,773,625.59 248,286,422.03
46,765,042.41 56,773,625.59 68,125,854.50 315,962,276.53

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