Fabrica de Gaseosas Fresh S.A.

Insumos necesarios: Proporciones

3.0 Litros 1.5 Litros
Agua carbonatada (L) 2.9 L 1.4 L
Azucar (gramos) 106 g 54 g
Colorante (mL) 4.9 mL 2.49 mL
Saborizante (mL) 5.1 mL 2.51 mL
Formula (mL) 2.9 mL 1.7 mL
Botella (uni) 1 uni 1 uni

Costos unitarios S/.

Agua carbonatada (L) S/0.45
Azucar (S. / Kg) S/4.50
Colorante (S./ L) S/95.00
Saborizante (S./ L) S/55.00
Formula (S./ L) S/48.00
Botella (3L) (S./ uni) S/0.95
Botella (1.5L) (S./ uni) S/0.45

Capacidad de planta Litros / día % de utilización

Capacidad instalada 100,000
Capacidad utilizada 51,500 52%
Capacidad ociosa 48,500 49%

Política de inventarios MP 15 días

Política de inventarios PP
Botella (3L) (uni) 2.5 días
Botella (1.5L) (uni) 1.9 días
Política de inventarios PT 15 días

Mano de obra Proporción de acuerdo con la capacidad de planta

Jefe de producción 1 por cada 5 supervisores
Supervisores de línea 1 por cada 10 operarios
Operario 10 de acuerdo a la cantidad proyectada de producción en litros
1 operario procesa 845.0 Litros por hora

Mano de obra Sueldo bruto

Jefe de planta S/7,500.00
Supervisores de línea S/3,500.00
Operario S/1,450.00

Beneficios sociales % del sueldo

Asignación familiar 10.0%
Prop. pers. con hijos 100.0%
RMV S/1,025.00
Vacaciones 8.33%
Gratificación 18.17%
CTS 9.72%
Essalud 9.00%
SCTR 1.70%
SVL 0.50%

Horas de fabricación estimadas 3.0 Litros 1.5 Litros

Horas maquina al mes 2,150 HM 1,990 HM
Horas hombre al mes 1,440 HH 1,320 HH

Costos indirectos asignados (CIF) Parte fija Parte variable Frecuencia

Depreciación de maquinaria y equi 40,000 Mensual
Mantenimiento de edificio (fábrica 25,000 Semestral
Alquiler de instalaciones (fábrica) 42,000 Mensual
Costos de servicios (electricidad, a 1,500 0.015 por cada boteMensual
Mantenimiento de maquinaria 28,000 Trimestral
Repuestos de maquinaria 0.025 por cada boteTrimestral
Prima por seguros a todo riesgo par 95,000 Anual

Tipo de cambio USD / PEN 3.77

Gastos de administración Sueldos Cantidad

Gerente general 50,000 1
Gerente de finanzas 15,000 1
Contador general 8,000 1
Asistente contable 2,000 4
Jefe de facturación y cobranzas 8,000 1
Asistente de facturación 2,000 3
Jefe de tesorería 8,000 1
Asistente de tesorería 2,000 2
Jefe de nóminas 8,000 1
Asistente de nóminas 2,000 3
Jefe de planeamiento financiero 8,000 1
Analista de planeamiento financier 3,500 1
Gerente de RRHH 15,000 1
Asistente de RRHH 2,000 2
Gerente Legal 15,000 1
Asesor legal 5,000 2
Gerente de Mejora Continua 15,000 1
Jefe de Calidad 7,000 1
Asistente de Calidad 2,000 2
Jefe de SSO 8,000 1
Asistente de SSO 2,000 2
Gerente de sistemas 15,000 1
Analistas de sistemas 4,500 4

Alquiler de oficina 30,000 mensual

Serv. básicos 2,000 mensual
Suministros de oficina 4,000 mensual
Mtto y limpieza de oficinas 5,000 mensual
Serv. IT 10,000 mensual
Seguros 5,000 anual
Viáticos de personal 10,000 mensual

Gastos de ventas Sueldos Cantidad

Gerente de operaciones 20,000 1
Gerente comercial 20,000 1
Vendedores 3,000 10
Vendedores (comisiones) 3,000 10
Jefe de marketing 7,000 1
Asistente de marketing 2,000 2

Campañas de marketing 5,000 trimestral

Viáticos de personal 15,000 mensual
ducción en litros
Fabrica de Gaseosas Fresh S.A.
Plan de ventas Mes 0 Mes 1

Proyecto

Empresa en marcha

Ventas 2018 2019 2020 2021 2022

Litros 7,590,000 9,570,000 12,915,000 15,727,500 17,412,000
Botella (3L) (uni) 1,545,000 2,100,000 2,180,000 2,905,000 3,454,000
Botella (1.5L) (uni) 1,970,000 2,180,000 4,250,000 4,675,000 4,700,000

Litros 26.1% 35.0% 21.8% 10.7%

Botella (3L) (uni) 35.9% 3.8% 33.3% 18.9%
Botella (1.5L) (uni) 10.7% 95.0% 10.0% 0.5%

Estacionalidad proyectada usando el modelo ARIMA (3,1,3)

Mes 0 Mes 1
4.6%
1
Botella (3L) (uni) 366,160
Botella (1.5L) (uni) 439,392
Litros 1,757,568

Capacidad de planta
Instalada (litros) 2,600,000
Utilizada (litros) 1,757,568
% utilización 68%

Precio proyectado
Mes 0 Mes 1
Botella (3L) (uni) 5.55
Botella (1.5L) (uni) 2.95
 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9

B_2023 Driver ∆%PY ∆%Prom.3Y Prom.H ∆%PBI ∆%Obj.

20,160,000 10.7% 22.5% 23.4% 2.0% 10.0%
4,200,000 ∆ Obj. 19% 18.7% 23.0% 2.0% 10%
5,040,000 ∆ Obj. 1% 35.2% 29.0% 2.0% 10%

15.8%
21.6%
7.2%

Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9

6.7% 6.3% 4.0% 0.6% -2.7% -5.2% -6.1% -5.4%
1 1 1 1 1 1 1 1
373,331 371,980 363,910 352,183 340,442 331,931 328,669 331,041
447,997 446,376 436,693 422,619 408,530 398,317 394,403 397,250
1,791,988 1,785,503 1,746,770 1,690,476 1,634,122 1,593,269 1,577,610 1,588,998

2,600,000 2,600,000 2,600,000 2,600,000 2,600,000 2,600,000 2,600,000 2,600,000

1,791,988 1,785,503 1,746,770 1,690,476 1,634,122 1,593,269 1,577,610 1,588,998
69% 69% 67% 65% 63% 61% 61% 61%

Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9

5.55 5.55 5.50 5.50 5.50 5.45 5.45 5.45
2.95 2.95 2.90 2.90 2.90 2.85 2.85 2.85
 Mes 10 Mes 11 Mes 12

∆ Obj.

4,200,000
5,040,000

Mes 10 Mes 11 Mes 12

-3.5% -0.9% 1.6%
1 1 1
337,874 346,916 355,564
405,448 416,299 426,677
1,621,794 1,665,195 1,706,706

2,600,000 2,600,000 2,600,000

1,621,794 1,665,195 1,706,706
62% 64% 66%

Mes 10 Mes 11 Mes 12

5.50 5.50 5.50
2.90 2.90 2.90
Fabrica de Gaseosas Fresh S.A.
Mes 0 Mes 1 Mes 2 Mes 3
Estimación de la demanda según el departamenteo comercial

Dec Jan Feb Mar

Botellas al mes 805,552 821,328 818,356
Botella (3L) (uni) 366,160 373,331 371,980
Botella (1.5L) (uni) 439,392 447,997 446,376
Litros al mes 1,757,568 1,791,988 1,785,503
Botella (3L) (uni) 1,098,480 1,119,993 1,115,939
Botella (1.5L) (uni) 659,088 671,996 669,564

Consumo de materia prima:

Dec Jan Feb Mar
Agua carbonatada (L) 1,757,568 1,791,988 1,785,503
Botella (3L) (uni) 1,098,480 1,119,993 1,115,939
Botella (1.5L) (uni) 659,088 671,996 669,564
Azucar (Kg) 65,338 66,617 66,376
Botella (3L) (uni) 40,151 40,938 40,790
Botella (1.5L) (uni) 25,187 25,680 25,587
Colorante (L) 3,028 3,088 3,076
Botella (3L) (uni) 1,856 1,892 1,886
Botella (1.5L) (uni) 1,172 1,195 1,191
Saborizante (L) 3,113 3,174 3,163
Botella (3L) (uni) 1,932 1,970 1,963
Botella (1.5L) (uni) 1,182 1,205 1,200
Fórmula (L) 1,899 1,792 1,786
Botella (3L) (uni) 1,098 1,120 1,116
Botella (1.5L) (uni) 800 672 670
Botella (3L) (uni) 366,160 373,331 371,980
Botella (1.5L) (uni) 439,392 447,997 446,376

Política de inventarios 15 días 0.50 meses

Inventarios de materia prima

Dec Jan Feb Mar
Agua carbonatada (L) 878,784 878,784 895,994 892,752
Botella (3L) (uni) 549,240 549,240 559,996 557,970
Botella (1.5L) (uni) 329,544 329,544 335,998 334,782
Azucar (Kg) 32,669 32,669 33,309 33,188
Botella (3L) (uni) 20,076 20,076 20,469 20,395
Botella (1.5L) (uni) 12,593 12,593 12,840 12,793
Colorante (L) 1,514 1,514 1,544 1,538
Botella (3L) (uni) 928 928 946 943
Botella (1.5L) (uni) 586 586 598 595
Saborizante (L) 1,557 1,557 1,587 1,581
 Botella (3L) (uni) 966 966 985 981
Botella (1.5L) (uni) 591 591 602 600
Fórmula (L) 949 949 896 893
Botella (3L) (uni) 549 549 560 558
Botella (1.5L) (uni) 400 400 336 335
Botella (3L) (uni) 183,080 183,080 186,665 185,990
Botella (1.5L) (uni) 219,696 219,696 223,999 223,188

Consumo de MP
Compras MP
Compras de materia prima:
Dec Jan Feb Mar
Agua carbonatada (L) 878,784 1,757,568 1,809,198 1,782,261
Botella (3L) (uni) 549,240 1,098,480 1,130,749 1,113,913
Botella (1.5L) (uni) 329,544 659,088 678,449 668,348
Azucar (Kg) 32,669 65,338 67,257 66,256
Botella (3L) (uni) 20,076 40,151 41,331 40,715
Botella (1.5L) (uni) 12,593 25,187 25,926 25,540
Colorante (L) 1,514 3,028 3,117 3,071
Botella (3L) (uni) 928 1,856 1,911 1,882
Botella (1.5L) (uni) 586 1,172 1,207 1,189
Saborizante (L) 1,557 3,113 3,205 3,157
Botella (3L) (uni) 966 1,932 1,989 1,959
Botella (1.5L) (uni) 591 1,182 1,216 1,198
Fórmula (L) 949 1,899 1,739 1,782
Botella (3L) (uni) 549 1,098 1,131 1,114
Botella (1.5L) (uni) 400 800 608 668
Botella (3L) (uni) 183,080 366,160 376,916 371,304
Botella (1.5L) (uni) 219,696 439,392 452,300 445,565

Política de inventarios prod. en proceso

Botella (3L) (uni) 2.5 días 0.08 meses
Botella (1.5L) (uni) 1.9 días 0.06 meses

Inventario de productos en proceso:

Dec Jan Feb Mar

Botella (3L) (uni) 30,513 30,513 31,111 30,998

Botella (1.5L) (uni) 27,462 27,462 28,000 27,898

Política de inventarios prod. Terminado 15.0 días 0.50 meses

Inventario de productos en terminados:

Dec Jan Feb Mar

Botella (3L) (uni) 183,080 183,080 186,665 185,990

Botella (1.5L) (uni) 219,696 219,696 223,999 223,188
Mano de obra Cap. Inst. 100,000 Botellas al día
Dec Jan Feb Mar
Jefe de planta 1 1 1
Supervisores de línea 1 2 2
Operario 10.0 10.2 10.2
Horas trabajadas 2,079.96 2,120.70 2,113.02
Contratación de operarios 10.00 11.00 11.00
Horas no productivas (en prop. de operarios) 0.00 0.80 0.84

Mano de obra directa

Operario 10.0 10.2 10.2
MOD Botella (3L) (uni) 4.5 4.6 4.6
MOD Botella (1.5L) (uni) 5.5 5.6 5.5

Mano de obra indirecta

Jefe de planta 1 1 1
Supervisores de línea 1 2 2
 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10

Apr May Jun Jul Aug Sep Oct

800,603 774,802 748,972 730,248 723,071 728,291 743,322
363,910 352,183 340,442 331,931 328,669 331,041 337,874
436,693 422,619 408,530 398,317 394,403 397,250 405,448
1,746,770 1,690,476 1,634,122 1,593,269 1,577,610 1,588,998 1,621,794
1,091,731 1,056,548 1,021,326 995,793 986,006 993,124 1,013,621
655,039 633,929 612,796 597,476 591,604 595,874 608,173

Apr May Jun Jul Aug Sep Oct

1,746,770 1,690,476 1,634,122 1,593,269 1,577,610 1,588,998 1,621,794
1,091,731 1,056,548 1,021,326 995,793 986,006 993,124 1,013,621
655,039 633,929 612,796 597,476 591,604 595,874 608,173
64,937 62,844 60,749 59,230 58,648 59,071 60,290
39,905 38,619 37,331 36,398 36,040 36,300 37,050
25,032 24,225 23,418 22,832 22,608 22,771 23,241
3,010 2,913 2,816 2,745 2,718 2,738 2,794
1,845 1,785 1,726 1,683 1,666 1,678 1,713
1,165 1,127 1,090 1,063 1,052 1,060 1,082
3,094 2,995 2,895 2,822 2,795 2,815 2,873
1,920 1,858 1,796 1,751 1,734 1,747 1,783
1,174 1,137 1,099 1,071 1,061 1,068 1,090
1,747 1,690 1,634 1,593 1,578 1,589 1,622
1,092 1,057 1,021 996 986 993 1,014
655 634 613 597 592 596 608
363,910 352,183 340,442 331,931 328,669 331,041 337,874
436,693 422,619 408,530 398,317 394,403 397,250 405,448

Apr May Jun Jul Aug Sep Oct

873,385 845,238 817,061 796,634 788,805 794,499 810,897
545,866 528,274 510,663 497,897 493,003 496,562 506,810
327,519 316,964 306,398 298,738 295,802 297,937 304,086
32,468 31,422 30,374 29,615 29,324 29,536 30,145
19,952 19,309 18,666 18,199 18,020 18,150 18,525
12,516 12,113 11,709 11,416 11,304 11,385 11,620
1,505 1,456 1,408 1,373 1,359 1,369 1,397
922 893 863 841 833 839 856
583 564 545 531 526 530 541
1,547 1,497 1,447 1,411 1,397 1,407 1,436
 960 929 898 876 867 873 891
587 568 549 536 530 534 545
873 845 817 797 789 794 811
546 528 511 498 493 497 507
328 317 306 299 296 298 304
181,955 176,091 170,221 165,966 164,334 165,521 168,937
218,346 211,310 204,265 199,159 197,201 198,625 202,724

= Inv. Inic. + Compras MP - Inv. Final

= Consumo de MP + Inv. Final - Inv. Inic.

Apr May Jun Jul Aug Sep Oct

1,727,404 1,662,330 1,605,944 1,572,843 1,569,781 1,594,692 1,638,191
1,079,627 1,038,956 1,003,715 983,027 981,113 996,683 1,023,869
647,776 623,374 602,229 589,816 588,668 598,010 614,322
64,217 61,797 59,701 58,471 58,357 59,283 60,900
39,462 37,976 36,688 35,931 35,861 36,430 37,424
24,754 23,822 23,014 22,539 22,496 22,853 23,476
2,976 2,864 2,767 2,710 2,705 2,748 2,823
1,824 1,755 1,696 1,661 1,658 1,684 1,730
1,152 1,109 1,071 1,049 1,047 1,064 1,093
3,060 2,945 2,845 2,786 2,781 2,825 2,902
1,899 1,827 1,765 1,729 1,725 1,753 1,801
1,161 1,118 1,080 1,057 1,055 1,072 1,101
1,727 1,662 1,606 1,573 1,570 1,595 1,638
1,080 1,039 1,004 983 981 997 1,024
648 623 602 590 589 598 614
359,876 346,319 334,572 327,676 327,038 332,228 341,290
431,851 415,582 401,486 393,211 392,445 398,673 409,548

Apr May Jun Jul Aug Sep Oct

30,326 29,349 28,370 27,661 27,389 27,587 28,156

27,293 26,414 25,533 24,895 24,650 24,828 25,341

Apr May Jun Jul Aug Sep Oct

181,955 176,091 170,221 165,966 164,334 165,521 168,937

218,346 211,310 204,265 199,159 197,201 198,625 202,724
 Apr May Jun Jul Aug Sep Oct
1 1 1 1 1 1 1
1 1 1 1 1 1 1
9.9 9.6 9.3 9.1 9.0 9.0 9.2
2,067.18 2,000.56 1,933.87 1,885.53 1,866.99 1,880.47 1,919.28
10.00 10.00 10.00 10.00 9.00 10.00 10.00
0.06 0.38 0.70 0.93 0.02 0.96 0.77

9.9 9.6 9.3 9.1 9.0 9.0 9.2

4.5 4.4 4.2 4.1 4.1 4.1 4.2
5.4 5.2 5.1 4.9 4.9 4.9 5.0

1 1 1 1 1 1 1
1 1 1 1 1 1 1
 Mes 11 Mes 12

Nov Dec
763,214 782,240
346,916 355,564
416,299 426,677
1,665,195 1,706,706
1,040,747 1,066,691
624,448 640,015

Nov Dec
1,665,195 1,706,706
1,040,747 1,066,691
624,448 640,015
61,904 63,447
38,041 38,989
23,863 24,458
2,869 2,941
1,759 1,802
1,111 1,138
2,950 3,023
1,830 1,876
1,120 1,147
1,665 1,707
1,041 1,067
624 640
346,916 355,564
416,299 426,677

Nov Dec
832,597 853,353
520,373 533,346
312,224 320,007
30,952 31,724
19,021 19,495
11,931 12,229
1,435 1,470
879 901
555 569
1,475 1,512
 915 938
560 574
833 853
520 533
312 320
173,458 177,782
208,149 213,338

Nov Dec
1,686,895 1,727,462
1,054,309 1,079,664
632,586 647,798
62,711 64,219
38,537 39,464
24,174 24,755
2,907 2,976
1,781 1,824
1,125 1,152
2,988 3,060
1,854 1,899
1,134 1,161
1,687 1,727
1,054 1,080
633 648
351,436 359,888
421,724 431,866

Nov Dec

28,910 29,630
26,019 26,667

Nov Dec

173,458 177,782
208,149 213,338
 Nov Dec
1 1
1 1
9.5 9.7
1,970.64 2,019.77
10.00 10.00
0.53 0.29

9.5 9.7
4.3 4.4
5.2 5.3

1 1
1 1
Fabrica de Gaseosas Fresh S.A.
Mes 0 Mes 1 Mes 2 Mes 3 Mes 4

Presupuesto de ventas
Botella (3L) (S/.) 2,032,188 2,071,986 2,064,488 2,001,508
Botella (1.5L) (S/.) 1,296,207 1,321,591 1,316,809 1,266,408

Total ventas (S/) 3,328,395 3,393,578 3,381,297 3,267,916

Presupuesto de Materiales Prima

Dec Jan Feb Mar Apr
Agua carbonatada (S/.) 790,906 806,395 803,476 786,047
Botella (3L) (S/.) 494,316 503,997 502,173 491,279
Botella (1.5L) (S/.) 296,590 302,398 301,304 294,767
Azucar (S/.) 294,021 299,779 298,694 292,214
Botella (3L) (S/.) 180,681 184,219 183,553 179,571
Botella (1.5L) (S/.) 113,340 115,559 115,141 112,643
Colorante (S/.) 287,687 293,321 292,260 285,920
Botella (3L) (S/.) 176,325 179,778 179,128 175,242
Botella (1.5L) (S/.) 111,362 113,543 113,132 110,678
Saborizante (S/.) 171,240 174,594 173,962 170,188
Botella (3L) (S/.) 106,250 108,330 107,938 105,597
Botella (1.5L) (S/.) 64,991 66,264 66,024 64,592
Fórmula (S/.) 91,142 86,015 85,704 83,845
Botella (3L) (S/.) 52,727 53,760 53,565 52,403
Botella (1.5L) (S/.) 38,415 32,256 32,139 31,442
Botella (3L) (S/.) 347,852 354,664 353,381 345,715
Botella (1.5L) (S/.) 197,726 201,599 200,869 196,512

Total costo materia prima 2,180,575 2,216,367 2,208,346 2,160,441

Valorización de inventario de Materia Prima

Dec Jan Feb Mar Apr
Agua carbonatada (S/.) 395,453 395,453 403,197 401,738 393,023
Botella (3L) (S/.) 247,158 247,158 251,998 251,086 245,640
Botella (1.5L) (S/.) 148,295 148,295 151,199 150,652 147,384
Azucar (S/.) 147,010 147,010 149,889 149,347 146,107
Botella (3L) (S/.) 90,341 90,341 92,110 91,776 89,785
Botella (1.5L) (S/.) 56,670 56,670 57,780 57,571 56,322
Colorante (S/.) 143,844 143,844 146,661 146,130 142,960
Botella (3L) (S/.) 88,163 88,163 89,889 89,564 87,621
Botella (1.5L) (S/.) 55,681 55,681 56,772 56,566 55,339
Saborizante (S/.) 85,620 85,620 87,297 86,981 85,094
 Botella (3L) (S/.) 53,125 53,125 54,165 53,969 52,798
Botella (1.5L) (S/.) 32,495 32,495 33,132 33,012 32,296
Fórmula (S/.) 45,571 45,571 43,008 42,852 41,922
Botella (3L) (S/.) 26,364 26,364 26,880 26,783 26,202
Botella (1.5L) (S/.) 19,208 19,208 16,128 16,070 15,721
Botella (3L) (S/.) 173,926 173,926 177,332 176,690 172,857
Botella (1.5L) (S/.) 98,863 98,863 100,799 100,435 98,256

Inventario de materias primas 1,090,288 1,090,288 1,108,184 1,104,173 1,080,220

Cálculo de BBSS
Asig. Familiar 102.5
Vacaciones 8.33%
Gratificación 18.17%
CTS 9.72%
Essalud 9.00%
SCTR 1.70%
SVL 0.50%

Presupuesto de Mano de Obra

Dec Jan Feb Mar Apr
Jefe de planta 11,208 11,208 11,208 11,208
Supervisores de línea 5,311 10,622 10,622 5,311
Operario 22,887 23,335 23,251 22,746

Total costo Mano de Obra 39,406 45,165 45,080 39,265

Presupuesto de Mano de Obra Directa

Operario 22,887 23,335 23,251 22,746
MOD Botella (3L) (uni) 10,403 10,607 10,568 10,339
MOD Botella (1.5L) (uni) 12,484 12,728 12,682 12,407
Total costo Mano de Obra Directa 22,887 23,335 23,251 22,746

Presupuesto de Mano de Obra Indirecta

Jefe de planta 11,208 11,208 11,208 11,208
Supervisores de línea 5,311 10,622 10,622 5,311
Total costo Mano de Obra Indirecta 16,519 21,830 21,830 16,519

Mensualización de los CIF

Dec Jan Feb Mar Apr
Depreciación de maquinaria y equipo 40,000 40,000 40,000 40,000
Mantenimiento de edificio (fábrica) 4,167 4,167 4,167 4,167
Alquiler de instalaciones (fábrica) 42,000 42,000 42,000 42,000
Costos de servicios (electricidad, agua) 13,583 13,820 13,775 13,509
Mantenimiento de maquinaria 9,333 9,333 9,333 9,333
Repuestos de maquinaria 6,713 6,844 6,820 6,672
Prima por seguros a todo riesgo para la fabrica 7,917 7,917 7,917 7,917
Total costo Mano de Obra Indirecta 16,519 21,830 21,830 16,519
Total CIF 140,232 145,911 145,841 140,116

Base de aplicaciónde costos indirectos de fabricación

Dec Jan Feb Mar Apr
Horas maquina al mes
3.0 Litros 2,150 HM 2,150 HM 2,150 HM 2,150 HM
1.5 Litros 1,990 HM 1,990 HM 1,990 HM 1,990 HM
Horas maquina totales 4,140 HM 4,140 HM 4,140 HM 4,140 HM

CIF unitario 33.87 35.24 35.23 33.84

Asignación de CIF
Dec Jan Feb Mar Apr
3.0 Litros 72,826 75,775 75,739 72,766
1.5 Litros 67,406 70,136 70,102 67,350
Total CIF 140,232 145,911 145,841 140,116
dif 0 0 0 0

Presupuesto de producción
Dec Jan Feb Mar Apr
Materia prima 2,180,575 2,216,367 2,208,346 2,160,441
3.0 Litros 1,358,151 1,384,749 1,379,737 1,349,807
1.5 Litros 822,424 831,619 828,609 810,634
Mano de obra directa 22,887 23,335 23,251 22,746
3.0 Litros 10,403 10,607 10,568 10,339
1.5 Litros 12,484 12,728 12,682 12,407
Costos indirectos de fabricación 140,232 145,911 145,841 140,116
3.0 Litros 72,826 75,775 75,739 72,766
1.5 Litros 67,406 70,136 70,102 67,350

Total costo de producción 2,343,693 2,385,613 2,377,438 2,323,303

3.0 Litros 1,441,379 1,471,130 1,466,045 1,432,911
1.5 Litros 902,314 914,483 911,394 890,391

Determinación de los costos unitarios

C.U. = Costo total /

Dec Jan Feb Mar Apr

C.U. Botella (3L) (S/.) 3.94 3.94 3.94 3.94 3.94
C.U. Botella (1.5L) (S/.) 2.05 2.05 2.04 2.04 2.04

Valorización de inventarios de productos en proceso

Se usa el costo unitario de producción para valorizar los in
 Dec Jan Feb Mar Apr
Botella (3L) (S/.) 120,115 120,115 122,594 122,170 119,409
Botella (1.5L) (S/.) 56,395 56,395 57,155 56,962 55,649
Inventario de productos en proce 176,510 176,510 179,749 179,132 175,059

Determinación del costo de productos terminados

Costo de prod. Terminados= Inv. Inic. PP

Dec Jan Feb Mar Apr

Botella (3L) (S/.) 1,441,379 1,468,651 1,466,468 1,435,673
Botella (1.5L) (S/.) 902,314 913,722 911,587 891,704
Costo de productos terminados 2,343,693 2,382,373 2,378,055 2,327,377

Valorización de inventarios de productos terminados

Se usa el costo unitario de producción para valorizar los in

Dec Jan Feb Mar Apr

Botella (3L) (S/.) 720,690 720,690 735,565 733,022 716,456
Botella (1.5L) (S/.) 451,157 451,157 457,241 455,697 445,196
Inventario de productos terminad 1,171,847 1,171,847 1,192,806 1,188,719 1,161,651

Determinación del costo de venta

Costo de venta = Inv. Inic. PT

Dec Jan Feb Mar Apr

Botella (3L) (S/.) 1,441,379 1,453,776 1,469,011 1,452,239
Botella (1.5L) (S/.) 902,314 907,638 913,131 902,205
Costo de ventas 2,343,693 2,361,413 2,382,142 2,354,444

3.94 3.89 3.95 3.99

2.05 2.03 2.05 2.07

Presupuesto de gastos de administración

Dec Jan Feb Mar Apr
Gerente general 73,862 73,862 73,862 73,862
Gerente de finanzas 22,264 22,264 22,264 22,264
Contador general 11,945 11,945 11,945 11,945
Asistente contable 12,398 12,398 12,398 12,398
Jefe de facturación y cobranzas 11,945 11,945 11,945 11,945
Asistente de facturación 9,299 9,299 9,299 9,299
Jefe de tesorería 11,945 11,945 11,945 11,945
Asistente de tesorería 6,199 6,199 6,199 6,199
Jefe de nóminas 11,945 11,945 11,945 11,945
Asistente de nóminas 9,299 9,299 9,299 9,299
Jefe de planeamiento financiero 11,945 11,945 11,945 11,945
Analista de planeamiento financiero 5,311 5,311 5,311 5,311
Gerente de RRHH 22,264 22,264 22,264 22,264
Asistente de RRHH 6,199 6,199 6,199 6,199
Gerente Legal 22,264 22,264 22,264 22,264
Asesor legal 15,044 15,044 15,044 15,044
Gerente de Mejora Continua 22,264 22,264 22,264 22,264
Jefe de Calidad 10,471 10,471 10,471 10,471
Asistente de Calidad 6,199 6,199 6,199 6,199
Jefe de SSO 11,945 11,945 11,945 11,945
Asistente de SSO 6,199 6,199 6,199 6,199
Gerente de sistemas 22,264 22,264 22,264 22,264
Analistas de sistemas 27,140 27,140 27,140 27,140

Alquiler de oficina 30,000 30,000 30,000 30,000

Serv. básicos 2,000 2,000 2,000 2,000
Suministros de oficina 4,000 4,000 4,000 4,000
Mtto y limpieza de oficinas 5,000 5,000 5,000 5,000
Serv. IT 10,000 10,000 10,000 10,000
Seguros 417 417 417 417
Viáticos de personal 10,000 10,000 10,000 10,000

Total pesupuesto de G.A. 432,029 432,029 432,029 432,029

Presupuesto de gastos de ventas

Dec Jan Feb Mar Apr
Gerente de operaciones 29,636 29,636 29,636 29,636
Gerente comercial 29,636 29,636 29,636 29,636
Vendedores 45,738 45,738 45,738 45,738
Vendedores (comisiones) 45,738 45,738 45,738 45,738
Jefe de marketing 10,471 10,471 10,471 10,471
Asistente de marketing 6,199 6,199 6,199 6,199

Campañas de marketing 1,250 1,250 1,250 1,250

Viáticos de personal 15,000 15,000 15,000 15,000

Horas no productivas de operarios 0 1,841 1,925 141

Total pesupuesto de G.V. 183,667 185,507 185,592 183,807

 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11

1,937,004 1,872,431 1,809,024 1,791,245 1,804,175 1,858,305 1,908,035

1,225,595 1,184,738 1,135,204 1,124,047 1,132,161 1,175,800 1,207,266

3,162,600 3,057,169 2,944,228 2,915,293 2,936,336 3,034,105 3,115,302

May Jun Jul Aug Sep Oct Nov

760,714 735,355 716,971 709,925 715,049 729,807 749,338
475,446 459,597 448,107 443,703 446,906 456,129 468,336
285,268 275,758 268,864 266,222 268,143 273,678 281,002
282,797 273,369 266,535 263,916 265,821 271,307 278,568
173,784 167,991 163,791 162,181 163,352 166,723 171,185
109,013 105,379 102,745 101,735 102,469 104,584 107,383
276,705 267,481 260,794 258,231 260,095 265,463 272,567
169,594 163,940 159,842 158,271 159,414 162,704 167,058
107,111 103,541 100,952 99,960 100,681 102,759 105,509
164,704 159,213 155,233 153,707 154,817 158,012 162,240
102,194 98,787 96,317 95,371 96,059 98,042 100,665
62,510 60,426 58,915 58,336 58,757 59,970 61,575
81,143 78,438 76,477 75,725 76,272 77,846 79,929
50,714 49,024 47,798 47,328 47,670 48,654 49,956
30,429 29,414 28,679 28,397 28,602 29,192 29,974
334,573 323,420 315,334 312,235 314,489 320,980 329,570
190,179 183,839 179,243 177,481 178,762 182,452 187,334

2,090,815 2,021,115 1,970,587 1,951,220 1,965,305 2,005,867 2,059,546

May Jun Jul Aug Sep Oct Nov

380,357 367,677 358,486 354,962 357,525 364,904 374,669
237,723 229,798 224,053 221,851 223,453 228,065 234,168
142,634 137,879 134,432 133,111 134,072 136,839 140,501
141,398 136,685 133,268 131,958 132,910 135,654 139,284
86,892 83,995 81,895 81,091 81,676 83,362 85,592
54,507 52,689 51,372 50,867 51,235 52,292 53,691
138,353 133,741 130,397 129,115 130,047 132,732 136,284
84,797 81,970 79,921 79,136 79,707 81,352 83,529
53,556 51,770 50,476 49,980 50,341 51,380 52,755
82,352 79,606 77,616 76,853 77,408 79,006 81,120
 51,097 49,393 48,159 47,685 48,030 49,021 50,333
31,255 30,213 29,458 29,168 29,379 29,985 30,788
40,571 39,219 38,238 37,863 38,136 38,923 39,965
25,357 24,512 23,899 23,664 23,835 24,327 24,978
15,214 14,707 14,339 14,198 14,301 14,596 14,987
167,287 161,710 157,667 156,118 157,245 160,490 164,785
95,089 91,919 89,621 88,741 89,381 91,226 93,667

1,045,408 1,010,557 985,294 975,610 982,653 1,002,933 1,029,773

May Jun Jul Aug Sep Oct Nov

11,208 11,208 11,208 11,208 11,208 11,208 11,208
5,311 5,311 5,311 5,311 5,311 5,311 5,311
22,013 21,279 20,747 20,543 20,692 21,119 21,684

38,532 37,798 37,266 37,062 37,210 37,638 38,203

22,013 21,279 20,747 20,543 20,692 21,119 21,684

10,006 9,672 9,431 9,338 9,405 9,599 9,856
12,007 11,607 11,317 11,206 11,286 11,519 11,828
22,013 21,279 20,747 20,543 20,692 21,119 21,684

11,208 11,208 11,208 11,208 11,208 11,208 11,208

5,311 5,311 5,311 5,311 5,311 5,311 5,311
16,519 16,519 16,519 16,519 16,519 16,519 16,519

May Jun Jul Aug Sep Oct Nov

40,000 40,000 40,000 40,000 40,000 40,000 40,000
4,167 4,167 4,167 4,167 4,167 4,167 4,167
42,000 42,000 42,000 42,000 42,000 42,000 42,000
13,122 12,735 12,454 12,346 12,424 12,650 12,948
9,333 9,333 9,333 9,333 9,333 9,333 9,333
6,457 6,241 6,085 6,026 6,069 6,194 6,360
 7,917 7,917 7,917 7,917 7,917 7,917 7,917
16,519 16,519 16,519 16,519 16,519 16,519 16,519
139,514 138,911 138,474 138,307 138,429 138,780 139,244

May Jun Jul Aug Sep Oct Nov

2,150 HM 2,150 HM 2,150 HM 2,150 HM 2,150 HM 2,150 HM 2,150 HM

1,990 HM 1,990 HM 1,990 HM 1,990 HM 1,990 HM 1,990 HM 1,990 HM
4,140 HM 4,140 HM 4,140 HM 4,140 HM 4,140 HM 4,140 HM 4,140 HM

33.70 33.55 33.45 33.41 33.44 33.52 33.63

May Jun Jul Aug Sep Oct Nov

72,453 72,140 71,913 71,826 71,889 72,071 72,313
67,061 66,771 66,561 66,481 66,539 66,708 66,931
139,514 138,911 138,474 138,307 138,429 138,780 139,244
0 0 0 0 0 0 0

May Jun Jul Aug Sep Oct Nov

2,090,815 2,021,115 1,970,587 1,951,220 1,965,305 2,005,867 2,059,546
1,306,306 1,262,758 1,231,189 1,219,089 1,227,889 1,253,232 1,286,770
784,509 758,356 739,398 732,131 737,416 752,635 772,777
22,013 21,279 20,747 20,543 20,692 21,119 21,684
10,006 9,672 9,431 9,338 9,405 9,599 9,856
12,007 11,607 11,317 11,206 11,286 11,519 11,828
139,514 138,911 138,474 138,307 138,429 138,780 139,244
72,453 72,140 71,913 71,826 71,889 72,071 72,313
67,061 66,771 66,561 66,481 66,539 66,708 66,931

2,252,343 2,181,305 2,129,809 2,110,071 2,124,426 2,165,765 2,220,474

1,388,765 1,344,571 1,312,533 1,300,253 1,309,184 1,334,903 1,368,938
863,578 836,735 817,276 809,817 815,242 830,863 851,535

Producción

May Jun Jul Aug Sep Oct Nov

3.94 3.95 3.95 3.96 3.95 3.95 3.95
2.04 2.05 2.05 2.05 2.05 2.05 2.05

ucción para valorizar los inventarios de productos en proceso.

 May Jun Jul Aug Sep Oct Nov
115,730 112,048 109,378 108,354 109,099 111,242 114,078
53,974 52,296 51,080 50,614 50,953 51,929 53,221
169,704 164,343 160,458 158,968 160,051 163,171 167,299

+ Costo de prod. - Inv. Final PP

May Jun Jul Aug Sep Oct Nov

1,392,444 1,348,253 1,315,203 1,301,277 1,308,440 1,332,759 1,366,102
865,254 838,412 818,492 810,284 814,903 829,886 850,243
2,257,697 2,186,666 2,133,695 2,111,560 2,123,342 2,162,646 2,216,346

ucción para valorizar los inventarios de productos terminados

May Jun Jul Aug Sep Oct Nov

694,382 672,285 656,267 650,127 654,592 667,451 684,469
431,789 418,367 408,638 404,909 407,621 415,431 425,768
1,126,171 1,090,653 1,064,904 1,055,035 1,062,213 1,082,883 1,110,237

+ Costo de prod - Inv. Final PT

May Jun Jul Aug Sep Oct Nov

1,414,517 1,370,351 1,331,222 1,307,417 1,303,974 1,319,900 1,349,084
878,660 851,834 828,222 814,013 812,191 822,076 839,907
2,293,178 2,222,184 2,159,443 2,121,429 2,116,165 2,141,976 2,188,991

4.02 4.03 4.01 3.98 3.94 3.91 3.89

2.08 2.09 2.08 2.06 2.04 2.03 2.02

May Jun Jul Aug Sep Oct Nov

73,862 73,862 73,862 73,862 73,862 73,862 73,862
22,264 22,264 22,264 22,264 22,264 22,264 22,264
11,945 11,945 11,945 11,945 11,945 11,945 11,945
12,398 12,398 12,398 12,398 12,398 12,398 12,398
11,945 11,945 11,945 11,945 11,945 11,945 11,945
9,299 9,299 9,299 9,299 9,299 9,299 9,299
11,945 11,945 11,945 11,945 11,945 11,945 11,945
6,199 6,199 6,199 6,199 6,199 6,199 6,199
11,945 11,945 11,945 11,945 11,945 11,945 11,945
9,299 9,299 9,299 9,299 9,299 9,299 9,299
11,945 11,945 11,945 11,945 11,945 11,945 11,945
 5,311 5,311 5,311 5,311 5,311 5,311 5,311
22,264 22,264 22,264 22,264 22,264 22,264 22,264
6,199 6,199 6,199 6,199 6,199 6,199 6,199
22,264 22,264 22,264 22,264 22,264 22,264 22,264
15,044 15,044 15,044 15,044 15,044 15,044 15,044
22,264 22,264 22,264 22,264 22,264 22,264 22,264
10,471 10,471 10,471 10,471 10,471 10,471 10,471
6,199 6,199 6,199 6,199 6,199 6,199 6,199
11,945 11,945 11,945 11,945 11,945 11,945 11,945
6,199 6,199 6,199 6,199 6,199 6,199 6,199
22,264 22,264 22,264 22,264 22,264 22,264 22,264
27,140 27,140 27,140 27,140 27,140 27,140 27,140

30,000 30,000 30,000 30,000 30,000 30,000 30,000

2,000 2,000 2,000 2,000 2,000 2,000 2,000
4,000 4,000 4,000 4,000 4,000 4,000 4,000
5,000 5,000 5,000 5,000 5,000 5,000 5,000
10,000 10,000 10,000 10,000 10,000 10,000 10,000
417 417 417 417 417 417 417
10,000 10,000 10,000 10,000 10,000 10,000 10,000

432,029 432,029 432,029 432,029 432,029 432,029 432,029

May Jun Jul Aug Sep Oct Nov

29,636 29,636 29,636 29,636 29,636 29,636 29,636
29,636 29,636 29,636 29,636 29,636 29,636 29,636
45,738 45,738 45,738 45,738 45,738 45,738 45,738
45,738 45,738 45,738 45,738 45,738 45,738 45,738
10,471 10,471 10,471 10,471 10,471 10,471 10,471
6,199 6,199 6,199 6,199 6,199 6,199 6,199

1,250 1,250 1,250 1,250 1,250 1,250 1,250

15,000 15,000 15,000 15,000 15,000 15,000 15,000

874 1,608 2,140 55 2,196 1,768 1,203

184,540 185,274 185,806 183,721 185,862 185,435 184,870

 Mes 12

1,955,601
1,237,362

3,192,963

Dec
768,018
480,011
288,007
285,512
175,452
110,060
279,362
171,222
108,140
166,285
103,175
63,110
81,922
51,201
30,721
337,786
192,004

2,110,889

Dec
384,009
240,006
144,003
142,756
87,726
55,030
139,681
85,611
54,070
83,142
 51,587
31,555
40,961
25,601
15,360
168,893
96,002

1,055,444

Dec
11,208
5,311
22,225

38,743

22,225
10,102
12,122
22,225

11,208
5,311
16,519

Dec
40,000
4,167
42,000
13,234
9,333
6,519
 7,917
16,519
139,688

Dec

2,150 HM
1,990 HM
4,140 HM

33.74

Dec
72,543
67,145
139,688
0

Dec
2,110,889
1,318,847
792,041
22,225
10,102
12,122
139,688
72,543
67,145

2,272,801
1,401,493
871,308

Dec
3.94
2.04
 Dec
116,791
54,457
171,248

Dec
1,398,780
870,072
2,268,852

Dec
700,746
435,654
1,136,400

Dec
1,382,503
860,186
2,242,689

3.89
2.02

Dec
73,862
22,264
11,945
12,398
11,945
9,299
11,945
6,199
11,945
9,299
11,945
 5,311
22,264
6,199
22,264
15,044
22,264
10,471
6,199
11,945
6,199
22,264
27,140

30,000
2,000
4,000
5,000
10,000
417
10,000

432,029

Dec
29,636
29,636
45,738
45,738
10,471
6,199

1,250
15,000

663

184,329
Fabrica de Gaseosas Fresh S.A.

Estado de resultados
Mes 0 Mes 1 Mes 2 Mes 3 Mes 4
Ventas netas 3,328,395 3,393,578 3,381,297 3,267,916
Costo de ventas 2,343,693 2,361,413 2,382,142 2,354,444
Utilidad bruta 984,701 1,032,164 999,154 913,472
Margen bruto 29.6% 30.4% 29.5% 28.0%
Gastos de administración 432,029 432,029 432,029 432,029
Gastos de ventas 183,667 185,507 185,592 183,807
Depreciación
Utilidad operativa 369,006 414,628 381,534 297,636
Margen operativo 11% 12% 11% 9%
Gastos financieros
Utilidad antes de impuestos 369,006 414,628 381,534 297,636
Impuestos 30% 110,702 124,388 114,460 89,291
Utilidad neta 258,304 290,240 267,074 208,345
Margen neto 7.8% 8.6% 7.9% 6.4%
 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12
3,162,600 3,057,169 2,944,228 2,915,293 2,936,336 3,034,105 3,115,302 3,192,963
2,293,178 2,222,184 2,159,443 2,121,429 2,116,165 2,141,976 2,188,991 2,242,689
869,422 834,985 784,785 793,863 820,171 892,129 926,310 950,274
27.5% 27.3% 26.7% 27.2% 27.9% 29.4% 29.7% 29.8%
432,029 432,029 432,029 432,029 432,029 432,029 432,029 432,029
184,540 185,274 185,806 183,721 185,862 185,435 184,870 184,329

252,853 217,682 166,950 178,113 202,281 274,666 309,412 333,916

8% 7% 6% 6% 7% 9% 10% 10%

252,853 217,682 166,950 178,113 202,281 274,666 309,412 333,916

75,856 65,305 50,085 53,434 60,684 82,400 92,824 100,175
176,997 152,377 116,865 124,679 141,597 192,266 216,588 233,742
5.6% 5.0% 4.0% 4.3% 4.8% 6.3% 7.0% 7.3%