Centro de costos indirectos

Materiales directos S/ 2,000,000.00

Mano de obra directa S/ 1,500,000.00

SUELDOS S/ 400,000.00 A

31.5955766192733% S/ 72,000.00 S/ 22,748.82

Alternativo
100 S/ 1,266,000.00
5.68720379146919 S/ 72,000.00
S/ 400,000.00
S/ 22,748.82

BASE A

SUELDOS 400000
PAGO DE MANO DE OBRA 1266000
31.59558%

Tratamiento 72000 S/ 22,748.82

Peinado 128000 S/ 40,442.34
HILATURA 296000 S/ 93,522.91
TEJEDURÍA 342000 S/ 108,056.87
RECTIFICADO 122000 S/ 38,546.60
ACABADO 96000 S/ 30,331.75

MANTENIMIENTO 103000 S/ 32,543.44

CONSERVACIÓN 107000 S/ 33,807.27

1266000 S/ 400,000.00

BASE B

MATERIALES DIRECTOS 150000

HORAS HOMBRE 75000
2 Costo por hora
Horas consumidas C/H*HC
Tratamiento 2700 S/ 5,400.00
Peinado 8000 S/ 16,000.00
HILATURA 21000 S/ 42,000.00
TEJEDURÍA 18000 S/ 36,000.00
RECTIFICADO 10000 S/ 20,000.00
ACABADO 6300 S/ 12,600.00
S/ -
MANTENIMIENTO 6000 S/ 12,000.00
CONSERVACIÓN 3000 S/ 6,000.00
75000 150000

BASE C

GUARDIANIA 25000
AREA M2 20000
1.25

Tratamiento 1000 S/ 1,250.00

Peinado 2000 S/ 2,500.00
HILATURA 4000 S/ 5,000.00
TEJEDURÍA 10000 S/ 12,500.00
RECTIFICADO 1000 S/ 1,250.00
ACABADO 2000 S/ 2,500.00

20000 S/ 25,000.00

BASE D

SEGUROS S/ 60,650.00
VALOR ACTIVOS S/ 10,100,000.00
1%

Tratamiento 250000 S/ 1,501.24

Peinado 1600000 S/ 9,607.92
HILATURA 2000000 S/ 12,009.90
TEJEDURÍA 5000000 S/ 30,024.75
RECTIFICADO 150000 S/ 900.74
ACABADO 1000000 S/ 6,004.95
MANTENIMIENTO 100000 S/ 600.50
10100000 S/ 60,650.00
Industria Textil
 DISTRIBUCIÓN DE GASTOS INDIRECTOS DE FABRICACIÓN
Materiales S/ 2,000,000.00
Mano de obra S/ 1,500,000.00

Mano de obra
CENTRO DE COSTOS % M.O Horas Hombre Área m2 Valor Activos
pagada

BASE A B C D
Tratamiento 72000 5.69% 2700 1000 250000
Peinado 128000 10.11% 8000 2000 1600000
Hilatura 296000 23.38% 21000 4000 2000000
Tejeduría 342000 27.01% 18000 10000 5000000
Rectificado 122000 9.64% 10000 1000 150000
Acabado 96000 7.58% 6300 2000 1000000
SUB TOTAL 1056000 83.41% 66000 20000 10000000
CENTRO DE SERVICIOS A B C D
Mantenimiento 103000 8.14% 6000 100000
Conservación 107000 8.45% 3000
SUB TOTAL 210000 0.1659 9000 0 100000
TOTAL 1266000 100% 75000 20000 10100000

BASES A B C D C
TOTAL DE DEPARTAMENTO S/ 400,000.00 S/ 150,000.00 S/ 25,000.00 S/ 60,650.00 S/ 20,000.00
TOTAL DE GASTOS S/ 1,266,000.00 S/ 75,000.00 S/ 20,000.00 S/ 10,100,000.00 S/ 20,000.00
COSTO UNITARIO S/ 0.32 S/ 2.00 S/ 1.25 S/ 0.01 S/ 1.00
DEPARTAMENTO CENTRO
Tratamiento S/ 22,748.82 S/ 5,400.00 S/ 1,250.00 S/ 1,501.24 S/ 1,000.00
Peinado S/ 40,442.34 S/ 16,000.00 S/ 2,500.00 S/ 9,607.92 S/ 2,000.00
Hilatura S/ 93,522.91 S/ 42,000.00 S/ 5,000.00 S/ 12,009.90 S/ 4,000.00
 Tejeduría S/ 108,056.87 S/ 36,000.00 S/ 12,500.00 S/ 30,024.75 S/ 10,000.00
Rectificado S/ 38,546.60 S/ 20,000.00 S/ 1,250.00 S/ 900.74 S/ 1,000.00
Acabado S/ 30,331.75 S/ 12,600.00 S/ 2,500.00 S/ 6,004.95 S/ 2,000.00
SUB TOTAL S/ 333,649.29 S/ 132,000.00 S/ 25,000.00 S/ 60,049.50 S/ 20,000.00
DEPARTAMENTO CENTRO D
Mantenimiento S/ 32,543.44 S/ 12,000.00 S/ - S/ 600.50 S/ -
Conservación S/ 33,807.27 S/ 6,000.00 S/ - S/ - S/ -
SUB TOTAL S/ 66,350.71 S/ 18,000.00 S/ - S/ 600.50 S/ -
TOTAL S/ 400,000.00 S/ 150,000.00 S/ 25,000.00 S/ 60,650.00 S/ 20,000.00

BASE A B
GASTOS SUBTOTAL MATERIALES GASTOS GASTOS
TIPO DE GASTOS SUELDOS
ADMINISTRATIVOS INDIRECTOS CONSERVACIÓN FABRICACIÓN

DEPARTAMENTO

Tratamiento S/ 22,748.82 S/ 568.72 S/ 23,317.54 S/ 5,400.00 S/ 540.00 S/ 648.00

Peinado S/ 40,442.34 S/ 1,011.06 S/ 41,453.40 S/ 16,000.00 S/ 1,600.00 S/ 1,920.00
Hilatura S/ 93,522.91 S/ 2,338.07 S/ 95,860.98 S/ 42,000.00 S/ 4,200.00 S/ 5,040.00
Tejeduría S/ 108,056.87 S/ 2,701.42 S/ 110,758.29 S/ 36,000.00 S/ 3,600.00 S/ 4,320.00
Rectificado S/ 38,546.60 S/ 963.67 S/ 39,510.27 S/ 20,000.00 S/ 2,000.00 S/ 2,400.00
Acabado S/ 30,331.75 S/ 758.29 S/ 31,090.05 S/ 12,600.00 S/ 1,260.00 S/ 1,512.00
SUBTOTAL S/ 333,649.29 S/ 8,341.23 S/ 341,990.52 S/ 132,000.00 S/ 13,200.00 S/ 15,840.00
DEPARTAMENTO

Mantenimiento S/ 32,543.44 S/ 813.59 S/ 33,357.03 S/ 12,000.00 S/ 1,200.00 S/ 1,440.00

Conservación S/ 33,807.27 S/ 845.18 S/ 34,652.45 S/ 6,000.00 S/ 600.00 S/ 720.00
SUBTOTAL S/ 66,350.71 S/ 1,658.77 S/ 68,009.48 S/ 18,000.00 S/ 1,800.00 S/ 2,160.00
TOTAL S/ 400,000.00 S/ 10,000.00 S/ 410,000.00 S/ 150,000.00 S/ 15,000.00 S/ 18,000.00
RICACIÓN

Capacidad Máx.
DETALLE DE LOS GASTOS IMPORTE BASE
FE KW H.H.
1. SUELDOS S/ 400,000.00 A
E 2. MATERIALES INDIRECTOS S/ 150,000.00 B
6500 3. GUARDIANÍA S/ 25,000.00 C
23000 4. SEGUROS S/ 60,650.00 D
34000 5. PREDIOS S/ 20,000.00 C
51000 6. DEPRECIACIONES S/ 85,850.00 D
7000 7. GASTOS CONSERVACIÓN S/ 15,000.00 B
20000 8. GASTOS FABRICACIÓN S/ 18,000.00 B
141500 9. GASTOS ADMINISTRACIÓN S/ 10,000.00 A
E 10. FUERZA ELÉCTRICA S/ 30,000.00 E
6500 TOTAL DE GASTOS S/ 814,500.00
2000
8500
150000

D B B A E
S/ 85,850.00 S/ 15,000.00 S/ 18,000.00 S/ 10,000.00 S/ 30,000.00 TOTAL
S/ 10,100,000.00 S/ 75,000.00 S/ 75,000.00 S/ 1,266,000.00 S/ 150,000.00
S/ 0.01 S/ 0.20 S/ 0.24 S/ 0.01 S/ 0.20
CENTRO DE COSTOS
S/ 2,125.00 S/ 540.00 S/ 648.00 S/ 568.72 S/ 1,300.00 S/ 37,081.77
S/ 13,600.00 S/ 1,600.00 S/ 1,920.00 S/ 1,011.06 S/ 4,600.00 S/ 93,281.32
S/ 17,000.00 S/ 4,200.00 S/ 5,040.00 S/ 2,338.07 S/ 6,800.00 S/ 191,910.88
S/ 42,500.00 S/ 3,600.00 S/ 4,320.00 S/ 2,701.42 S/ 10,200.00 S/ 259,903.05
S/ 1,275.00 S/ 2,000.00 S/ 2,400.00 S/ 963.67 S/ 1,400.00 S/ 69,736.01
S/ 8,500.00 S/ 1,260.00 S/ 1,512.00 S/ 758.29 S/ 4,000.00 S/ 69,467.00
S/ 85,000.00 S/ 13,200.00 S/ 15,840.00 S/ 8,341.23 S/ 28,300.00 S/ 721,380.03
CENTRO DE SERVICIOS
S/ 850.00 S/ 1,200.00 S/ 1,440.00 S/ 813.59 S/ 1,300.00 S/ 50,747.53
S/ - S/ 600.00 S/ 720.00 S/ 845.18 S/ 400.00 S/ 42,372.45
S/ 850.00 S/ 1,800.00 S/ 2,160.00 S/ 1,658.77 S/ 1,700.00 S/ 93,119.97
S/ 85,850.00 S/ 15,000.00 S/ 18,000.00 S/ 10,000.00 S/ 30,000.00 S/ 814,500.00

C D
SUBTOTAL SUBTOTAL SUBTOTAL
GUARDIANÍA PREDIOS SEGUROS DEPRECIACIONES

CENTRO DE COSTOS

S/ 6,588.00 S/ 1,250.00 S/ 1,000.00 S/ 2,250.00 S/ 1,501.24 S/ 2,125.00 S/ 3,626.24

S/ 19,520.00 S/ 2,500.00 S/ 2,000.00 S/ 4,500.00 S/ 9,607.92 S/ 13,600.00 S/ 23,207.92
S/ 51,240.00 S/ 5,000.00 S/ 4,000.00 S/ 9,000.00 S/ 12,009.90 S/ 17,000.00 S/ 29,009.90
S/ 43,920.00 S/ 12,500.00 S/ 10,000.00 S/ 22,500.00 S/ 30,024.75 S/ 42,500.00 S/ 72,524.75
S/ 24,400.00 S/ 1,250.00 S/ 1,000.00 S/ 2,250.00 S/ 900.74 S/ 1,275.00 S/ 2,175.74
S/ 15,372.00 S/ 2,500.00 S/ 2,000.00 S/ 4,500.00 S/ 6,004.95 S/ 8,500.00 S/ 14,504.95
S/ 161,040.00 S/ 25,000.00 S/ 20,000.00 S/ 45,000.00 S/ 60,049.50 S/ 85,000.00 S/ 145,049.50
CENTRO DE COSTOS

S/ 14,640.00 S/ - S/ - S/ - S/ 600.50 S/ 850.00 S/ 1,450.50

S/ 7,320.00 S/ - S/ - S/ - S/ - S/ - S/ -
S/ 21,960.00 S/ - S/ - S/ - S/ 600.50 S/ 850.00 S/ 1,450.50
S/ 183,000.00 S/ 25,000.00 S/ 20,000.00 S/ 45,000.00 S/ 60,650.00 S/ 85,850.00 S/ 146,500.00
 E
FUERZA SUBTOTAL TOTAL
ELECTRICA

S/ 1,300.00 S/ 1,300.00 S/ 37,081.77

S/ 4,600.00 S/ 4,600.00 S/ 93,281.32
S/ 6,800.00 S/ 6,800.00 S/ 191,910.88
S/ 10,200.00 S/ 10,200.00 S/ 259,903.05
S/ 1,400.00 S/ 1,400.00 S/ 69,736.01
S/ 4,000.00 S/ 4,000.00 S/ 69,467.00
S/ 28,300.00 S/ 28,300.00 S/ 721,380.03

S/ 1,300.00 S/ 1,300.00 S/ 50,747.53

S/ 400.00 S/ 400.00 S/ 42,372.45
S/ 1,700.00 S/ 1,700.00 S/ 93,119.97
S/ 30,000.00 S/ 30,000.00 S/ 814,500.00