4,605
Rendimiento (gr)
$429,463
Costo Calculado (lote)
10.0 hr
Hrs Servicios
5.0 hr
Hrs Mano de Obra
| Ingrediente | Cant | Und | Valor Unitario | Gr. Prod. | Valor Total | Fuente | Acciones |
|---|---|---|---|---|---|---|---|
|
Masa Azucarada
Masa Azucarada |
3105 | gr | $79,876 | 3105 | $79,876 | ||
| Chocolate blanco ndc | 1500 | gr | $55,000 | 1000 | $82,500 | ||
| Arequipe | 100 | gr | $110,000 | 5000 | $2,200 | ||
| Almendra | 100 | gr | $13,000 | 150 | $8,667 | ||
| Materia Prima (live): | $173,243 | Agregar | |||||
MO Overhead
— tiempo de máquinas, setup, limpieza ($11,000/hr)
MO Directa (labor empleados)
— salario real × horas en el lote
| Empleado | Horas/lote | Tarifa/hr | Costo labor | Unids | Acciones |
|---|---|---|---|---|---|
| Ayudante (Ayudante) | 10.0 | $5,625 | $56,250 | 175 | |
| Subtotal labor directa: | $56,250 | ||||
| Total MO (overhead + labor): | $111,250 | ||||
Desglose de Costos
| Materia Prima | $173,243 |
| + Merma (10.0%) | $17,324 |
| Servicios | $110,000 |
| MO Overhead | $55,000 |
| + Labor directa | $56,250 |
| Empaque y otros | $17,646 |
| COSTO CALCULADO | $429,463 |
| Ref. Excel | $253,426 |
| Diferencia | +$176,037 |
Costos Fijos (÷ 1,000 u/mes)
| Alquiler cocina | $900 |
| Servicios (luz/agua) | $280 |
| Gas natural | $130 |
| Empaques y cajas | $200 |
| Internet | $80 |
| Total / unidad | $1,590 |