Hoja1

PROCESO PRODUCTIVOproceso 1proceso 2proceso 3

ARTICULOVOLUM NETO A PRODUCIRalfa23000beta32650delta14250sigma44000lamba63400VALORES DE MERCADO DE MATERIALES

MAT. DIRECTOPRESENTACIONVALOR DE VENTA UNITARIOIGV S./PRECIO DE VENTA UNITARIOO23.6OGALON 203.623.6P11.8PKILO101.811.8Q11.8QLITRO101.811.8R5.9RKILO50.95.9S5.9SPIEZA50.95.9W118W1 GL10018118X177XKLS15027177Y59YCAJA X 24 UND.50959Z236ZCAJA X 48 UND.20036236G59GROLLO X 12050959T5.9TVARILLA X 9 MTS.50.95.9V472VCAJA X 12 UND.40072472C118CBALDE X 5 GAL.10018118M177MROLLO X 60 MTS15027177N11.8NLITRO101.811.8MATERIAL DIRECTOPRESENTACIONVAL. VENTA UNIT. IGVPRECIO DE VENTA UNITARIOAGALON 203.623.6A23.6BKILO101.811.8B11.8CLITRO101.811.8C11.8DKILO50.95.9D5.9EPIEZA50.95.9E5.9F1 GL10018118F118HKLS15027177H177ICAJA X 24 UND.50959I59KCAJA X 48 UND.20036236K236JROLLO X 12050959J59LVARILLA X 9 MTS.50.95.9L5.9CAJA X 12 UND.40072472472NBALDE X 5 GAL.10018118N118M ROLLO X 60 MTS15027177M177CHLITRO101.811.8CH11.8VALORES DE LA MANO DE OBRA DIRECTA 0.090.030.11625%2NTRABAJADOR RBMC. SOC.ACC. TRABAJSENATICTSVACACIONESROPA DE TRABAJOGRAT. JUBILA1CARLOS 180016254198300450300900CARLOS18002JUAN140012642154233.3333333333350301700JUAN14003RUBEN 1350121.540.5148.5225337.5302675RUBEN13504 OCTABIO1250112.537.5137.5208.3333333333312.5303625OCTABIO12505RENE 180016254198300450304900RENE18006JULIO190017157209316.6666666667475305950JULIO19007MARIO160014448176266.6666666667400306800MARIO16008FEDOR180016254198300450307900FEDOR18009MIGUEL1150103.534.5126.5191.6666666667287.5308575MIGUEL115010FELIX1650148.549.5181.5275412.5309825FELIX165011FELIPE 1250112.537.5137.5208.3333333333312.5310625FELIPE125012DAVID1850166.555.5203.5308.3333333333462.5311925DAVID185013ROBERTO1450130.543.5159.5241.6666666667362.5312725ROBERTO145014MARIA1550139.546.5170.5258.3333333333387.5313775MARIA155015LIMO170015351187283.3333333333425314850LINO1700235003916.66666666675875460511750VALORES DE MANO OBRA DIRECTA TRABAJADOR SUPERVISORRBMCARGA SOCIACC. DE WCTSVACACIN.GRATIF. JUBIROBERT260023478433.33333333336501300CRISTIAN280025284466.66666666677001400ANGEL250022575416.66666666676251250RUPERTO2700243814506751350FEDERICO2400216724006001200MICHAEL290026187483.33333333337251450VALORES DE GASTO DE PERSONAL DE DIRECCION DE PLANTA ON BRUTA REMUNERACCARGA SOCIALCTSVACA.GRAT. JUBGERENTE 600054066015003000CONTADOR D COSTOS30002703307501500SECRETARIA1300117143325650OTROS VALORES DE COSTOS INDIRECTOS DE PLANTA CONCEPTOCOSTO MENS.AGUA120ENERGIA4500TELEFONO210PAPELERIA50REPUESTOS3500MANTENIMIENTO600HONORARIOS MANT.9509930DEPRECIACION DE PLANTA

DPTO 1DPT 2DPT 3FACTOR DE DEPRECISACIONACTIVO FIJOVALOR EN LIBROS33%33%33%10%INMUEBLE25000082508250825025000MAQUINARIA700002310231023107000EQUIPOS150004954954951500MUEBLES OFICINA150049.549.549.5150HERRAMIENTAS200066666620011170.5011170.5011170.5033850BASE DE CALCULO POR ARTICULOART, ALFA DEPARTAMENTO IARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOO0.3423000782023.6184552G0.1223000276059162840T0.332300075905.944781MAT. INDIRECTO392173D100230002305.9E25230009205.9M13230001769177313153.846153846313153.846153846MANO DE OBRA DIRECTA RUBEN11350449.55OCTABIO11250416.25RENE11800599.41465.2MANO DE OBRA INDIRECTOsupervisorROBERT260026000.33costo total articulo beta dpto 1709392.046153846ART, ALFA DEPARTAMENTO IIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 2MATERIAL DIRECTOO0.2123000483023.6113988G0.1523000345059203550T0.312300071305.942067MAT. INDIRECTO359605D50230004605.9E162300014385.9M8230002875177508875508875MANO DE OBRA DIRECTA RUBEN11350449.55OCTABIO11250416.25RENE11800599.41465.2MANO DE OBRA INDIRECTOsupervisorCRISTIAN280028000.33costo total articulo beta dpto 1872745.2ART, ALFA DEPARTAMENTO IIIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOO0.1523000345023.681420G0.2123000483059284970T0.4423000101205.959708MAT. INDIRECTO426098D200230001155.9E100230002305.9M702300032917758157.142857142958157.1428571429MANO DE OBRA DIRECTA RUBEN11350449.55OCTABIO11250416.25RENE11800599.41465.2MANO DE OBRA INDIRECTOsupervisorangel250025000.33costo total articulo beta dpto 1488220.342857143

RESUMEN COSTOS VARIABLESDEP. 1709392.046153846DEP. 2872745.2DEP3488220.3428571432070357.58901099

ART, BETA DEPARTAMENTO IARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOS0.4132650133875.978980.35W0.19326506204118732013X0.243265078361771386972MAT. INDIRECTO2197965.35K9032650363236B403265081611.824326501360472642116.666666667642116.666666667MANO DE OBRA DIRECTA FELIX11650549.45FELIPE11250416.25DAVID11850616.051581.75MANO DE OBRA INDIRECTOsupervisorANGEL250025000.33costo total articulo beta dpto 12844163.76666667

ART, BETA DEPARTAMENTO IIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOS0.273265088165.952011.45W0.25326508163118963175X0.4132650133871772369410.5MAT. INDIRECTO3384596.95K6032650544236B403265081611.87532650435472205477.333333333205477.333333333MANO DE OBRA DIRECTA FELIX11650549.45FELIPE11250416.25DAVID11850616.051581.75MANO DE OBRA INDIRECTOsupervisorRUPERTO270027000.33costo total articulo beta dpto 13594356.03333333

ART, BETA DEPARTAMENTO IIIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOS0.13265032655.919263.5W0.3132650101221181194337X0.5432650176311773120687MAT. INDIRECTO4334287.5K5032650653236B403265081611.85532650594472280196.363636364280196.363636364MANO DE OBRA DIRECTA FELIX11650549.45FELIPE11250416.25DAVID11850616.051581.75MANO DE OBRA INDIRECTOsupervisorFEDERICO240024000.33costo total articulo beta dpto 14618465.61363636

RESUMEN COSTOS VARIABLESDEP. 12844163.76666667DEP. 23594356.03333333DEP34618465.61363636TOTAL11056985.4136364

ART, DELTA DEPARTAMENTO IARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOY0.2414250342059201780Z0.17142502423236571710Q0.1314250185311.821859.5MAT. INDIRECTO795349.5A751425019023.6C201425071311.8H341425041917774183.823529411874183.8235294118MANO DE OBRA DIRECTA ROBERTO11450482.85MARIA11550516.15LINO11700566.11565.1MANO DE OBRA INDIRECTOsupervisorFEDERICO240024000.33costo total articulo beta dpto 1873498.423529412

ART, DELTA DEPARTAMENTO IIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOY0.1914250270859159742.5Z0.19142502708236638970Q0.1514250213811.825222.5MAT. INDIRECTO823935A751425019023.6C201425071311.8H341425041917774183.823529411874183.8235294118MANO DE OBRA DIRECTA ROBERTO11450482.85MARIA11550516.15LINO11700566.11565.1MANO DE OBRA INDIRECTOsupervisorRUPERTO270027000.33costo total articulo beta dpto 1902383.923529412

ART, DELTA DEPARTAMENTO IIIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOY0.2514250356359210187.5Z0.28142503990236941640Q0.3314250470311.855489.5MAT. INDIRECTO1207317A501425028523.6C1251425011411.8H125142501141772017820178MANO DE OBRA DIRECTA ROBERTO11450482.85MARIA11550516.15LINO11700566.11565.1MANO DE OBRA INDIRECTOsupervisorMICHAEL290029000.33costo total articulo beta dpto 11231960.1

RESUMEN COSTOS VARIABLESDEP. 1873498.423529412DEP. 2902383.923529412DEP31231960.1TOTAL3007842.44705882

ART, SIGMA DEPARTAMENTO IARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOV0.2944000127604726022720C0.3244000140801181661440M0.5344000233201774127640MAT. INDIRECTO11811800B4044000110011.8F6044000733118I2044000220059129800129800MANO DE OBRA DIRECTA CARLOS11800599.4JUAN11400466.2JULIO11900632.71698.3MANO DE OBRA INDIRECTOsupervisorCRISTIAN280028000.33costo total articulo beta dpto 111946098.3

ART, SIGAM DEPARTAMENTO IIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOV0.114400048404722284480C0.18440007920118934560M0.134400057201771012440MAT. INDIRECTO4231480B1044000440011.8F40440001100118I1544000293359173066.666666667173066.666666667MANO DE OBRA DIRECTA CARLOS11800599.4JUAN11400466.2JULIO11900632.71698.3MANO DE OBRA INDIRECTOsupervisorANGEL250025000.33costo total articulo beta dpto 14408744.96666667

ART, SIGMA DEPARTAMENTO IIIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOV0.4544000198004729345600C0.5144000224401182647920M0.3444000149601772647920MAT. INDIRECTO14641440B1204400036711.8F15044000293118I12544000352592076820768MANO DE OBRA DIRECTA CARLOS11800599.4JUAN11400466.2JULIO11900632.71698.3MANO DE OBRA INDIRECTOsupervisorRUPERTO270027000.33costo total articulo beta dpto 114666606.3

RESUMEN COSTOS VARIABLESDEP. 111946098.3DEP. 24408744.96666667DEP314666606.3TOTAL31021449.5666667

ART, LAMDA DEPARTAMENTO IARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOP0.31634001965411.8231917.2R0.2563400158505.993515N0.39634002472611.8291766.8MAT. INDIRECTO617199CH6063400105711.8J2063400317059L156340042275.924937.333333333324937.3333333333MANO DE OBRA DIRECTA MARIO11600532.8FEDOR11800599.4MIGUEL11150382.951515.15MANO DE OBRA INDIRECTOsupervisorFEDERICO240024000.33costo total articulo beta dpto 1646051.483333333

ART, LAMDA DEPARTAMENTO IIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOP0.28634001775211.8209473.6R0.1863400114125.967330.8N0.41634002599411.8306729.2MAT. INDIRECTO583533.6CH1106340057611.8J1006340063459L125634005075.92992.482992.48MANO DE OBRA DIRECTA MARIO11600532.8FEDOR11800599.4MIGUEL11150382.951515.15MANO DE OBRA INDIRECTOsupervisorANGEL250025000.33costo total articulo beta dpto 1590541.23

ART, LAMDA DEPARTAMENTO IIIARTvol de producciontotal cantidadcosto unitariocosto totalcosto acumulado ELEMNTO DEL COSTODEP. 1MATERIAL DIRECTOP0.45634002853011.8336654R0.4163400259945.9153364.6N0.44634002789611.8329172.8MAT. INDIRECTO819191.4CH906340070411.8J756340084559L250634002545.91496.241496.24MANO DE OBRA DIRECTA MARIO11600532.8FEDOR11800599.4MIGUEL11150382.951515.15MANO DE OBRA INDIRECTOsupervisorMICHAEL290029000.33costo total articulo beta dpto 1825102.79

RESUMEN COSTOS VARIABLESDEP. 1646051.483333333DEP. 2590541.23DEP3825102.79TOTAL2061695.50333333

REQUERIMIENTO DE COSTOS INDIRECTOS DE PLANTA FACTOR DE IMPUTACIONCONCEPTODPT. 1DPT. 2DPT.3AGUA33%475.233%475.233%475.21440ENERGIA33%1782033%1782033%1782054000TELEFONO33%831.633%831.633%831.62520PAPELERIA33%19833%19833%198600REPUESTOS33%1386033%1386033%1386042000MANTENIMIENTO33%237633%237633%23767200HONORARIOS MANT.33%376233%376233%376211400TOTAL39322.839322.839322.8119160REQUERIMIENTO DE PRODUCCIONAPALANCAMIENTO

ART.BASE1RA105%2DO110%3RO115%4TO120%ALFA2350024675258502702528200BETA3265034282.53591537547.539180DELTA1425014962.51567516387.517100SIGMA4400046200484005060052800LAMBDA6340066570697407291076080

COMPORTAMIENTO DEL COSTO FIJO10497676.812387258.62414121474.8313615392407.566182447500801.211.181.141.09185000223850.00218300.00210900.00201650.00NIVEL DE PRODUCCIONRANGO RELEVANTE BASE1R105%194250235042.5229215221445211732.52DO110%2035002462352401302319902218153R115%212750257427.5251045242535231897.54TO120%222000268620261960253080241980NIVEL DE PARTICIPACION POR ARTICULOAPALANCMIENTOART.BASE1R2DO3R4TOALFA23345BETA44543DELTA54533SIGMA23344LAMBDA32456DATOS DE VENTAS CALCULADAS POR MKTART.PRONOSTICOINV. DE P.T.INV. P.P.VOLUMEN NETO A PRODUCIRALFA25000150050023000BETA35000200035032650DELTA1500050025014250SIGMA4500075025044000LAMBDA65000130030063400177300baseESTADO DE GANACIAS Y PERDIDAS POR ARTICULOESTADO DE GANACIAS Y PERDIDAS INKA GOLD DEL PERU S.A.VENTASCV1.98ALFABETADELTASIGMALAMBDAALFA2070357.589010994099308.02624176VENTAS4099308.0262417621892831.1195955528.0451764761422470.1424146158.8806BETA11056985.413636421892831.119COSTO DE VENTAS 2070357.5890109911056985.41363643007842.4470588231021449.56666672094019.63666667DELTA3007842.447058825955528.04517647UTILIDAD BRUTA2028950.4372307710835845.70536362947685.5981176530401020.57533332052139.24393333SIGMA31021449.566666761422470.142GASTOS AD.99309930993099309930LAMBDA2094019.636666674146158.8806OTROS GASTOS 3385033850338503385033850DEPRECIACION11170.511170.511170.511170.511170.5UTILIDAD ANTES DE IMPUESTOS1973999.9372307710780895.20536362892735.0981176530346070.07533331997188.743933334099308.026241760.3IMPUESTOS 592199.9811692313234268.56160909867820.5294352949103821.0226599156.6231821892831.119UTILIDAD NETA 1381799.956061547546626.643754542024914.5686823521242249.05273331398032.120753335955528.0451764761422470.1424146158.8806APALANCAMIENTO OPERATIVO POR PRODUCTOESTADO DE GANACIAS Y PERDIDAS INKA GOLD DEL PERU S.A.APALANCAMIENTO5%10%15%20%ALFA1.051.11.151.2VENTAS4099308.026241764304273.427553854509238.828865934714204.230178024919169.63149011COSTO DE VENTAS 2070357.58901099103517.87945054910351.78794505491552.7681917582310.5536383516UTILIDAD BRUTA2028950.437230774200755.54810334498887.040920884712651.461986264918859.07785176GASTOS AD.99309930993099309930OTROS GASTOS 3385033850338503385033850DEPRECIACION11170.511170.511170.511170.511170.5UTILIDAD ANTES DE IMPUESTOS1973999.937230774145805.04810334443936.540920884657700.961986264863908.57785176IMPUESTOS 592199.9811692311243741.514430991333180.962276261397310.288595881459172.57335553UTILIDAD NETA 1381799.956061542902063.533672313110755.578644623260390.673390383404736.00449623ESTADO DE GANACIAS Y PERDIDAS INKA GOLD DEL PERU S.A.APALANCAMIENTO5%10%15%20%BETA1.051.11.151.2VENTAS21892831.11922987472.6749524082114.230925176755.7868526271397.3428COSTO DE VENTAS 11056985.413636411609834.684318212770818.1527514686440.875662517623729.050795UTILIDAD BRUTA10835845.705363611377637.990631811311296.0781510490314.91118758647668.292005GASTOS AD.99309930993099309930OTROS GASTOS 3385033850338503385033850DEPRECIACION11170.511170.511170.511170.511170.5UTILIDAD ANTES DE IMPUESTOS10780895.205363611322687.490631811256345.5781510435364.41118758592717.792005IMPUESTOS 3234268.561609093396806.247189553376903.6734453130609.323356252577815.3376015UTILIDAD NETA 7546626.643754547925881.243442277879441.9047057304755.087831256014902.4544035ESTADO DE GANACIAS Y PERDIDAS INKA GOLD DEL PERU S.A.APALANCAMIENTO5%10%15%20%DELTA1.051.11.151.2VENTAS5955528.045176476253304.44743536551080.849694126848857.251952947146633.65421177COSTO DE VENTAS 3007842.447058823158234.569411773474058.026352943995166.730305884794200.07636706UTILIDAD BRUTA2947685.598117653095069.878023533077022.823341182853690.521647062352433.57784471GASTOS AD.99309930993099309930OTROS GASTOS 3385033850338503385033850DEPRECIACION11170.511170.511170.511170.511170.5UTILIDAD ANTES DE IMPUESTOS2892735.098117653040119.378023533022072.323341182798740.021647062297483.07784471IMPUESTOS 867820.529435294912035.813407059906621.697002353839622.006494118689244.923353412UTILIDAD NETA 2024914.568682352128083.564616472115450.626338821959118.015152941608238.15449129ESTADO DE GANACIAS Y PERDIDAS INKA GOLD DEL PERU S.A.APALANCAMIENTO5%10%15%20%SIGMA1.051.11.151.2VENTAS61422470.14264493593.649167564717.156270635840.663373706964.1704COSTO DE VENTAS 31021449.566666732572522.04535829774.249541204240.38692549445088.46431UTILIDAD BRUTA30401020.575333331921071.604131734942.906729431600.27637524261875.70609GASTOS AD.99309930993099309930OTROS GASTOS 3385033850338503385033850DEPRECIACION11170.511170.511170.511170.511170.5UTILIDAD ANTES DE IMPUESTOS30346070.075333331866121.104131679992.406729376649.77637524206925.20609IMPUESTOS 9103821.02269559836.331239503997.722018812994.93291257262077.561827UTILIDAD NETA 21242249.052733322306284.7728722175994.6846920563654.843462516944847.644263ESTADO DE GANACIAS Y PERDIDAS INKA GOLD DEL PERU S.A.APALANCAMIENTO5%10%15%20%LAMDA1.051.11.151.2VENTAS4146158.88064353466.824634560774.768664768082.712694975390.65672COSTO DE VENTAS 2094019.636666672198720.61852418592.680352781381.58240253337657.898883UTILIDAD BRUTA2052139.243933332154746.206132142182.088311986701.13028751637732.757837GASTOS AD.99309930993099309930OTROS GASTOS 3385033850338503385033850DEPRECIACION11170.511170.511170.511170.511170.5UTILIDAD ANTES DE IMPUESTOS1997188.743933332099795.706132087231.588311931750.63028751582782.257837IMPUESTOS 599156.62318629938.711839626169.476493579525.18908625474834.6773511UTILIDAD NETA 1398032.120753331469856.9942911461062.1118171352225.441201251107947.5804859

Hoja2ESTADO DE GANACIAS Y PERDIDAS INKA GOLD DEL PERU S.A.BASE1.051.11.151.2VENTAS23500COSTO DE VENTAS UTILIDAD BRUTAGASTOS AD.GASTOS DE VENTAS DEPRECIACIONUTILIDAD ANTES DE IMPUESTOSIMPUESTOS UTILIDAD NETA 32650142504400063400

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