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GRPO EVOLUTION , HELADOS FIT ICE

COSTOS DE PRODUCCIÓN
(1/8)
Precio Cantidad SMALL
Materia prima leche deslactosada 400 g S/. 3.00 400 g S/. 0.38
directa Yogurt griego deslactosado y sin azucar S/. 7.00 500 g S/. 0.88
Stevia 10g S/. 4.00 10 g S/. 0.50
Vainilla S/. 1.20 unidad S/. 0.05
Durazno S/. 5.00 kilo S/. 0.06
Fresas S/. 5.00 kilo S/. 0.06
Arándano S/. 5.00 kilo S/. 0.06
Frutos secos 100 g S/. 4.00 100 g S/. 0.25
Complemento multivitaminico sustagen S/. 40.00 400 g S/. 0.50
Total Materia Prima directa S/. 2.74

Materia prima Vasos de plástico S/. 0.40 unidad S/. 0.15


indirecta cucharas de plástico S/. 0.05 unidad S/. 0.05
Servilletas S/. 0.00 unidad S/. 0.00
Químicos desinfectantes S/. 0.03 unidad S/. 0.03
Total Materia Prima indirecta S/. 0.23

Mano de obra Seleccionador de frutas S/. 1,000.00 mensual S/. 0.10


directa Operador del mezclador y pasteurixador S/. 1,000.00 mensual S/. 0.10
Despachador de helado S/. 1,000.00 mensual S/. 0.10
Total Mano de obra directa S/. 0.30

Mano de obra limpieza S/. 1,000.00 mensual S/. 0.10


indirecta administrador del negocio S/. 5,000.00 mensual S/. 0.25
Total Mano de obra indirecta S/. 0.35

Gastos Alquiler de local S/. 15,000.00 mensual S/. 0.30


luz S/. 10,000.00 mensual S/. 0.20
agua S/. 200.00 mensual S/. 0.04
Total gastos S/. 0.54

Depreciación mezclador S/. 90.00 diario S/. 0.12


pasteurizador S/. 120.00 diario S/. 0.18
congelador S/. 40.00 diario S/. 0.6000
mostrador S/. 3.00 diario S/. 0.0045
computadora S/. 8.00 diario S/. 0.0013
Total depreciación S/. 0.91

Total
Amortización Gastos de instalación S/. 45,000.00 anual S/. 0.06
Costo total de producción S/. 5.12
Precio de ventas 40%+ S/. 7.2
(1/4) (1/2) 1
MEDIANO GRANDE 1 LITRO
S/. 0.75 S/. 1.50 S/. 3.00
S/. 1.75 S/. 3.50 S/. 7.00
S/. 1.00 S/. 2.00 S/. 4.00
S/. 0.10 S/. 0.20 S/. 0.40
S/. 0.13 S/. 0.25 S/. 0.50
S/. 0.13 S/. 0.25 S/. 0.50
S/. 0.13 S/. 0.25 S/. 0.50
S/. 0.50 S/. 1.00 S/. 2.00
S/. 1.00 S/. 2.00 S/. 4.00
S/. 5.48 S/. 10.95 S/. 21.90

S/. 0.17 S/. 0.20 S/. 0.40


S/. 0.05 S/. 0.05 S/. 0.05
S/. 0.00 S/. 0.00 S/. 0.00
S/. 0.03 S/. 0.03 S/. 0.03
S/. 0.25 S/. 0.28 S/. 0.48

S/. 0.10 S/. 0.10 S/. 0.10


S/. 0.10 S/. 0.10 S/. 0.10
S/. 0.10 S/. 0.10 S/. 0.10
S/. 0.30 S/. 0.30 S/. 0.30

S/. 0.10 S/. 0.10 S/. 0.10


S/. 0.25 S/. 0.25 S/. 0.25
S/. 0.35 S/. 0.35 S/. 0.35

S/. 0.30 S/. 0.30 S/. 0.30


S/. 0.20 S/. 0.20 S/. 0.20
S/. 0.04 S/. 0.04 S/. 0.04
S/. 0.54 S/. 0.54 S/. 0.54

S/. 0.12 S/. 0.12 S/. 0.12


S/. 0.18 S/. 0.18 S/. 0.18
S/. 0.6000 S/. 0.6000 S/. 0.6000
S/. 0.0045 S/. 0.0045 S/. 0.0045
S/. 0.0013 S/. 0.0013 S/. 0.0013
S/. 0.91 S/. 0.91 S/. 0.91

S/. 0.06 S/. 0.06 S/. 0.06


S/. 7.88 S/. 13.38 S/. 24.53
S/. 11.0 S/. 18.7 S/. 34.3

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