Caso Harina y Aceite de Pesacado

CASO DE APLICACIÓN HIPOTÉTICA Con un total de 18,900.015 TM de Pescado Procesado se logra obtener una Producción de Harina de Pescado correspondiente a 4,200 TM n!entarios" #alor de $ateria pri$a % pescado (ntio)idantes *al industrial *acos de polipropileno Hilos

2,85&,4'0.00 5',&00.00 1,450.80 '&,+44.00 9&.80

(duisiciones" +,400,000.00 Co$pra de $auinaria - euipo unidades de e)plotación !alor epreciación 20/ anual 1 $es de trabao cargar un i$porte eui!alente a cada cuenta de costo Operaciones ANEXO 01 e los n!entarios nciales se utiliaron el 100/ de los recursos n!entarios" #alor de $ateria pri$a % pescado (ntio)idantes *al industrial *acos de polipropileno Hilos

codigo 2,85&,4'0.00 (bsor!ido por el codigo (bsor!ido por el codigo codigo 5',&00.00 (bsor!ido 5',&00.00 (bsor!ido por el codigo codigo 1,450.80 (bsor!ido por el codigo codigo '&,+44.00 codigo 9&.80 (bsor!ido por el codigo

921010 921080 921090 921090 921090

ANEXO 02 Planilla de Mano de Ora Direc!a Codigo 921010 921020 9210+0 921040 921050 9210'0 9210&0 921080 921090

M.3 ',442.59 4,884.45 ',88&.0& 9,+29.+0 +,580.+0 4,++2.51 4,10&.82 +,50&.04 5,&&+.42

ssalud 9/ 5&9.8+ 4+9.'0 '19.84 8+9.'4 +22.2+ +89.9+ +'9.&0 +15.'+ 519.'1

48,844.50

4,+9'.01

(portes del $pleador $pleador *CT *enati 4/ 0.&5/ 25&.&0 48.+2 195.+8 +'.'+ 2&5.48 51.'5 +&+.1& '9.9& 14+.21 2'.85 1&+.+0 +2.49 1'4.+1 +0.81 140.28 2'.+0 2+0.94 4+.+0

1,95+.&8

+''.++

Cts 8.++/ 5+'.'& 40'.8& 5&+.'9 &&&.1+ 298.24 +'0.90 +42.18 292.14 480.9+

4,0'8.&5

Total 1,422.52 1,0&8.49 1,520.'& 2,059.91 &90.5+ 95'.'2 90&.01 &&4.+5 1,2&4.&&

10,&84.8&

59,'29.+&

6os Trabaadores (portan a la (7P 11.45/ ANEXO 0" Planilla de Mano de Ora Indirec!a (portes del $pleador $pleador est. Trab. Trab. ssalud *CT *enati Cts Codigo M.3 9/ 4/ 0.&5/ 8.++/ +,499.00 +14.91 1+9.9' 2'.24 291.4& 921010 2,'52.92 2+8.&' 10'.12 19.90 220.99 921020 +,'&+.50 ++0.'2 14'.94 2&.55 +0'.00 9210+0 +,892.09 +50.29 155.'8 29.19 +24.21 921040 +,402.92 +0'.2' 1+'.12 25.52 28+.4' 921050 +,&++.+8 ++'.00 149.+4 28.00 +10.99 9210'0 1,9'4.2& 1&'.&8 &8.5& 14.&+ 1'+.'2 9210&0 +,+25.4+ 299.29 1++.02 24.94 2&&.01 921080 2,8+9.00 255.51 11+.5' 21.29 2+'.49 921090 28,982.51 2,'08.4+ 1,159.+0 21&.+& 2,414.24

Total &&2.58 585.&' 811.11 859.+& &51.+' 824.++ 4++.&1 &+4.25 '2'.85 ',+99.+4

6os Trabaadores (portan a la (7P 11.45/ ANEXO 0# $!ili%aci&n de s'(ini!ros Co$bustible epu epues esto toss - acce acceso sori rios os Material electrico Mate Materi rial al de 6abo 6abora rato tori rio o

41+,922.24 552, 552,&+ &+4. 4.4' 4' 4','4&.20 99,& 99,&9& 9&.0 .00 0 1,11+,100.90

10/ 20/ 921010 921020 41,+92.22 82,&84.45 55,2 55,2&+ &+.4 .45 5 110,5 10,54' 4'.8 .89 9 4,''4.&2 9, 9,+29.44 9,9& 9,9&9. 9.&0 &0 19,9 19,959 59.4 .40 0 111,+10.09 111,+10.09 222,'20.18

10/ 15/ 9210+0 921040 41,+92.22 '2,088.+4 55,2 55,2&+ &+.4 .45 5 82, 82,91 910. 0.1& 1& 4,''4.&2 ',99&.08 9,9& 9,9&9. 9.&0 &0 14,9 14,9'9 '9.5 .55 5 111,+10.09 111,+10.09 1'',9'5.14

5/ 15/ 10/ 921050 9210'0 9210&0 20 20,'9'.11 '2 '2,088.+4 41,+92.22 2&,' 2&,'+' +'.& .&2 2 82,9 82,910 10.1 .1& & 55,2 55,2&+ &+.4 .45 5 2,++2.+' ',99&.08 4, 4,''4.&2 4,98 4,989. 9.85 85 14,9 14,9'9 '9.5 .55 5 9,9& 9,9&9. 9.&0 &0 55,'55.05 1'',9'5.14 111,+10.09 111,+10.09

Ser)icios* lectricidad *eguros

+',1&2.50 8,1'2.58 44,++5.08

+,'1&.25 81'.2' 4,4++.51

&,2+4.50 1,'+2.52 8,8'&.02

+,'1&.25 81'.2' 4,4++.51

5,425.88 1,224.+9 ','50.2'

1,808.'+ 40 4 08.1+ 2,21'.&5

5, 5,425.88 1,224.+9 ','50.2'

+,'1&.25 81'.2' 4,4++.51

48,844.50

4,+9'.01

1,95+.&8

+''.++

4,0'8.&5

10,&84.8&

59,'29.+&

6os Trabaadores (portan a la (7P 11.45/ ANEXO 0" Planilla de Mano de Ora Indirec!a (portes del $pleador $pleador est. Trab. Trab.  s s a l u d * C T  * e n a t i C ts Codigo M.3 9/ 4/ 0.&5/ 8.++/ +,499.00 +14.91 1+9.9' 2'.24 291.4& 921010 2 , ' 5 2 . 9 2 2 + 8 . & ' 1 0 ' . 1 2 1 9 . 9 0 220.99 921020 + , ' & + . 5 0 + + 0 . ' 2 1 4 ' . 9 4 2 & . 5 5 +0'.00 9210+0 + , 8 9 2 . 0 9 + 5 0 . 2 9 1 5 5 . ' 8 2 9 . 1 9 +24.21 921040 + , 4 0 2 . 9 2 + 0 ' . 2 ' 1 + ' . 1 2 2 5 . 5 2 28+.4' 921050 + , & + + . + 8 + + ' . 0 0 1 4 9 . + 4 2 8 . 0 0 +10.99 9210'0 1 , 9 ' 4 . 2 & 1 & ' . & 8 & 8 . 5 & 1 4 . & + 1'+.'2 9210&0 + , + 2 5 . 4 + 2 9 9 . 2 9 1 + + . 0 2 2 4 . 9 4 2 &&.01 921080 2 , 8 + 9 . 0 0 2 5 5 . 5 1 1 1 + . 5 ' 2 1 . 2 9 2 +'.49 921090 28,982.51 2,'08.4+ 1,159.+0 21&.+& 2,414.24

Total &&2.58 585.&' 811.11 859.+& &51.+' 824.++ 4++.&1 &+4.25 '2'.85 ',+99.+4

6os Trabaadores (portan a la (7P 11.45/ ANEXO 0# $!ili%aci&n de s'(ini!ros Co$bustible epu epues esto toss - acce acceso sori rios os Material electrico Mate Materi rial al de 6abo 6abora rato tori rio o

41+,922.24 552, 552,&+ &+4. 4.4' 4' 4','4&.20 99,& 99,&9& 9&.0 .00 0 1,11+,100.90

10/ 20/ 921010 921020 41,+92.22 82,&84.45 55,2 55,2&+ &+.4 .45 5 110,5 10,54' 4'.8 .89 9 4,''4.&2 9, 9,+29.44 9,9& 9,9&9. 9.&0 &0 19,9 19,959 59.4 .40 0 111,+10.09 111,+10.09 222,'20.18

10/ 15/ 9210+0 921040 41,+92.22 '2,088.+4 55,2 55,2&+ &+.4 .45 5 82, 82,91 910. 0.1& 1& 4,''4.&2 ',99&.08 9,9& 9,9&9. 9.&0 &0 14,9 14,9'9 '9.5 .55 5 111,+10.09 111,+10.09 1'',9'5.14

5/ 15/ 10/ 921050 9210'0 9210&0 20 20,'9'.11 '2 '2,088.+4 41,+92.22 2&,' 2&,'+' +'.& .&2 2 82,9 82,910 10.1 .1& & 55,2 55,2&+ &+.4 .45 5 2,++2.+' ',99&.08 4, 4,''4.&2 4,98 4,989. 9.85 85 14,9 14,9'9 '9.5 .55 5 9,9& 9,9&9. 9.&0 &0 55,'55.05 1'',9'5.14 111,+10.09 111,+10.09

Ser)icios* lectricidad *eguros

+',1&2.50 8,1'2.58 44,++5.08

+,'1&.25 81'.2' 4,4++.51

&,2+4.50 1,'+2.52 8,8'&.02

+,'1&.25 81'.2' 4,4++.51

5,425.88 1,224.+9 ','50.2'

1,808.'+ 40 4 08.1+ 2,21'.&5

5, 5,425.88 1,224.+9 ','50.2'

+,'1&.25 81'.2' 4,4++.51

9+0.+0

9+.0+

18'.0'

9+.0+

1+9.55

4'.52

1+ 1+9.55

9+.0+

ANEXO 0+ Tributos $unicipales esarrolle el caso planteado

10/ 921080 41,+92.22 55,2&+.45 4,''4.&2 9,9&9.&0 111,+10.09 111,+10.09 +,'1&.25 81'.2' 4,4++.51

5/ 100/ 921090 20,'9'.11 2&,'+'.&2 2,++2.+' 4,989.85 55,'55.05 1,11+,100.90 1,808.'+ 408.1+ 2,21'.&5

44,++5.08

10/ 921080 41,+92.22 55,2&+.45 4,''4.&2 9,9&9.&0 111,+10.09 111,+10.09

5/ 100/ 921090 20,'9'.11 2&,'+'.&2 2,++2.+' 4,989.85 55,'55.05 1,11+,100.90

+,'1&.25 81'.2' 4,4++.51

1,808.'+ 408.1+ 2,21'.&5

44,++5.08

9+.0+

4'.52

9+0.+0

92 Costo de Producción Producción de Harina y Aceite Aceite de Pescado 921010 recepciones de materia prima 921020 cocinado cocinado 921030 prensado prensado 921040 recuperador de sólidos sólidos 921050 secado 921060 planta de agua de cola 921070 apori!a apori!adore doress 9210"0 molienda molienda y #nos 921090 adiciones de an$o%idantes an$o%idantes y #nos #nos

92 Costo de Producción Producción de Harina y Aceite Aceite de Pescado 921010 recepciones de materia prima 921020 cocinado cocinado 921030 prensado prensado 921040 recuperador de sólidos sólidos 921050 secado 921060 planta de agua de cola 921070 apori!a apori!adore doress 9210"0 molienda molienda y #nos 921090 adiciones de an$o%idantes an$o%idantes y #nos #nos

CODIGO

10 101 102 10+ 104 1041 1042 105 1051 10' 10'1 10'2 10& 10&1

11 111 1111 11111 11112 1112 11121 11122 111+ 111+1 111+2 1114 11141 11142 1115 11151 11152 112 1121 11211 11212 1122 11221 11222 112+ 112+1 112+2 1124

11241 11242 11+ 11+1 11+11 11+12 11+2 11+21 11+22

12 121 1211 1212 121+ 1214 122 12+ 12+1 12+2 12++

1" 1+1 1+11 1+111 1+112 1+11+ 1+114 1+115 1+12 1+121 1+122 1+12+ 1+124 1+1+ 1+1+1 1+1+2 1+1++ 1+1+4 1+1+5 1+14 1+141 1+142 1+14+ 1+144 1+145

1+2 1+21 1+211 1+212 1+21+ 1+214 1+215 1++ 1++1 1++11 1++12 1++1+ 1++14 1++15 1++2 1++21 1++22 1++2+ 1++24 1++25 1+++ 1+++1 1+++2 1++++ 1+++4 1+++5

1# 141 1411 1412 141+ 1419 142 1421 1422 14+ 14+1 14+2 14++ 144 1441 1442 144+ 148

1,

1'1 1'11 1'12 1'2 1'21 1'22 1'2+ 1'24 1'29 1'+ 1'+1 1'+2 1'++ 1'4 1'41 1'42 1'44 1'49 1'5 1'51 1'52 1'5+ 1'54 1'55 1'' 1''1 1''2 1''21 1''22 1'8 1'81 1'82

11&1 1&11 1&111 1&112 1&11+ 1&114 1&115 1&12 1&121 1&122 1&12+ 1&124

1&125 1&+ 1&+1 1&+11 1&+12 1&+1+ 1&+14 1&+15 1&+2 1&+21 1&+22 1&+2+ 1&+24 1&+25 1&++ 1&++1 1&++2 1&+++ 1&++4 1&4 1&5 1&51 1&52 1&5+ 1&54 1&55 1&' 1&8

1. 181 182 1821 182101 182102 18210+ 18+ 184 185 189

1/ 191 1911 191+ 192 1921

1922 19+ 19+1 19+2 19++ 19+4 19+8 194 1941 1942 194+ 1944 1945 194' 1949 195 1951 195+ 1954 1955 195' 1958

20 201 2011 20111 20112 202 20+ 20+1 20+2 204 208

21 211 212 21+ 21+1 21+11 21+12 21+2 21+21 21+22 214 215

21& 218

22 221 222

2" 2+1 2+2 2++ 2++1 2++11 2++12 2++2 2++21 2++22 2+4 2+5 2+& 2+8

2# 241 242 24+ 244

2+ 251 252 2521 252101 252102 2522 252201 252202 252+ 2524 252401 252402 25240+ 25+

2, 2'1 2'2

22&1 2&11

2&111 2&112 2&11+ 2&12 2&121 2&122 2&12+ 2&124 2&2 2&21 2&211 2&212 2&21+ 2&22 2&221 2&222 2&22+ 2&2+ 2&2+1 2&2+2 2&2++ 2&24 2&241 2&242 2&25 2&251 2&252 2&2' 2&2'1 2&2'2 2&2& 2&2&1 2&2&2 2&+ 2&+1 2&+11 2&+12 2&+2 2&+21 2&+22 2&++ 2&++1 2&++2 2&+4 2&+41

2&+42 2&+5 2&+51 2&+52 2&+' 2&+'1 +&+'2 2&+9 2&+91 +&+92 2&4 2&41 2&411 2&412 2&41+ 2&42 2&421 2&422 2&42+ 2&5 2&52 2&521 2&522 2&52+ 2&' 2&'2 2&'21 2&'22 2&'2+ 2&'+ 2&'+1 2&'+2 2&'++ 2&'4 2&'41 2&'42 2&'5 2&'51 2&'52 2&'' 2&''1 2&''2 2&'& 2&'&1 2&'&2

2&& 2&&1 2&&11 2&&12 2&&2 2&&11 2&&12 2&&+ 2&&21 2&&22 2&&4 2&&41 2&&42 2&&5 2&&51 2&&52 2&&' 2&&'1 2&''2 2&&9 2&&91 2&&92 2&8 2&81 2&812 2&82 2&822 2&9 2&91 2&911 2&912 2&9+ 2&9+1 2&9+2 2&9++ 2&9+4 2&9+5 2&9+' 2&9+& 2&94 2&941 2&942 2&94+ 2&944 2&945

2&94' 2&95 2&951 2&952

2. 281 284 285 28'

2/ 291 2911 2912 291+ 2914 2918 292 2921 2922 292+ 2924 2925 292& 2928 29+ 29+1 29+2 294 2941 2942 294+ 2944 2945 294& 2948 295 2951 2952 295+ 2954 29' 29'1 29'2 29'+ 29&

29&1 29&2 298 2981 2982 298+ 2984

"0 +01 +011 +0111 +0112 +011+ +0114 +02 +021 +022 +0221 +0222 +022+ +02+ +02+1 +02+2 +02++ +024 +0241 +0242 +024+ +025 +0251 +0242 +02' +02'1 +02'2 +02& +02&1 +02&2 +02&+ +028 +0281 +0282 +08 +081 +082

"1

+11 +111 +1111 +1112 +111+ +112 +1121 +1122 +112+ +12 +121 +1211 +1212 +121+ +1214

"2 +21 +211 +212 +22 +221 +222 +22+ +224 +225 +22' +22&

"" ++1 ++11 ++111 ++112 ++2 ++21 ++211 ++212 ++21+ ++22 ++221 ++222 ++22+ ++2+ ++2+1 ++2+2 ++2++

++24 ++241 ++242 ++24+ +++ +++1 +++11 +++12 +++1+ ++4 ++41 ++411 ++412 ++42 ++421 ++422 ++5 ++51 ++511 ++512 ++52 ++521 ++522 ++' ++'1 ++'11 ++'12 ++'2 ++'21 ++'22 ++'+ ++'+1 ++'+2 ++'9 ++'91 ++'92 ++& ++&1 ++&11 ++&12 ++&2 ++&21 ++&22 ++8 ++81

++82 ++8+ ++8' ++8& ++9 ++91 ++92 ++9+ ++94 ++9& ++9&1 ++98 ++981 ++982 ++99

"# +41 +411 +4111 +4112 +412 +4121 +4122 +419 +4191 +4192 +42 +421 +4211 +4212 +422 +4221 +4222 +4+ +4+1 +4+11 +4+12 +44 +441 +4411 +4412 +441+ +442 +4421 +4422

+442+ +45 +451 +4511 +4512 +452 +4521 +4522 +4' +4'1 +4'11 +4'12 +4'2 +4'21 +4'22 +4'+ +4'+1 +4'+2 +4'9 +4'91 +4'92 +4& +4&1 +49 +491 +4911 +4912

"+ +51 +511 +5111 +5112 +511+ +512 +5121 +5122 +512+ +52 +521 +5211 +5212 +521+ +522 +5221 +5222

+522+

", +'1 +'11 +'12 +'121 +'122 +'+ +'+1 +'+2 +'+21 +'+22 +'++ +'++1 +'++2 +'+4 +'+5 +'+' +'+& +'4 +'41 +'42 +'4+ +'44 +'441 +'442 +'45 +'4& +'49 +'5 +'51 +'52 +'521 +'522 +'' +''1 +''2

"+&1 +&11 +&12 +&2 +&21 +&22 +&+

+&+1 +&+2

". +81 +811 +812 +81+ +82 +821 +822 +82+ +829

"/ +91 +911 +9111 +9112 +911+ +912 +9121 +9122 +912+ +9124 +912' +91+ +91+1 +91+2 +91++ +91+4 +91+5 +91+' +914 +9141 +9142 +914+ +9144 +9145 +914' +915 +9151 +9152 +91' +91'1 +91'2 +91&

+91&1 +91&2 +92 +921 +9211 +9212 +921+ +9214 +9215 +9219 +922 +9221 +9222 +922+ +9224 +9225 +9229 +92+ +92+4 +9+ +9+1

#0 401 4011 40111 40112 4011+ 40114 4012 4015 40151 40152 401& 401&1 401&2 401&+ 401&4 401&5 4018 40181 40182 4018+ 40184 40185 4018'

40189 402 40+ 40+1 40+101 40+102 40+2 40+201 40+202 40++ 40+4 40+9 40+901 40+902 40+90+ 40+904 405 40' 40'1 40'11 40'12 40'1+ 40'14 40'15 40'1' 40'2 40'+ 40'+1 40'+2 40'++ 40'+4 40'+5 40& 40&1 40&101 408 4081 4082 409

#1 411 4111 411101 411102

4112 411+ 4114 411401 4115 411501 41+ 415 4151 415101 415102 4152 415+ 419

#2 421 4211 4212 422 42+ 424

#" 4+1 4+11 4+111 4+112 4+11+ 4+114 4+115 4+12 4+121 4+122 4+12+ 4+124 4+125 4+2 4+21 4+211 4+212 4+21+ 4+214 4+215 4++ 4++1 4++11

4++12 4++1+ 4++14 4++15 4+4 4+41 4+411 4+412 4+41+ 4+414 4+415

## 441 4411 4412 4419 442 4421 4429 44+

#+ 451 4511 4512 452 45+ 45+1 45+2 45++ 45+9 454 4541 4542 454+ 4544 4545 4549 455 4551 45511 45512 4552 455+ 455+1 455+2

455++ 455+9 4554 45541 45542 4554+ 45544 45545 45549 45'

#, 4'1 4'4 4'41 4'42 4'421 4'422 4'5 4'51 4'52 4'5+ 4'54 4'55 4'5' 4'& 4'9 4'91 4'92 4'99

#4&1 4&11 4&12 4&1+ 4&14 4&15 4&2 4&21 4&22 4&2+ 4&24 4&25 4&+ 4&+1 4&+2

4&++ 4&+4 4&+4 4&4 4&41 4&42 4&4+ 4&44 4&45 4&5 4&51 4&52 4&5+ 4&54 4&55 4&& 4&&1 4&&11 4&&12 4&&1+ 4&&14 4&&15 4&&2 4&&21 4&&22 4&&2+ 4&&24 4&&25 4&&+ 4&&+1 4&&+2 4&&++ 4&&+4 4&&+5 4&&4 4&&41 4&&42 4&&4+ 4&&44 4&&45 4&&5 4&&51 4&&52 4&&5+ 4&&54

4&&55 4&&' 4&&'1 4&&'2 4&&'+ 4&&'4 4&&'5 4&9 4&91 4&911 4&912 4&91+ 4&914 4&915

#. 481 482 48+ 484 485 489

#/ 491 4911 4912 492 4921 4922 49+ 49+1 49+2 494 495 49' 49&

+0 501 5011 5012 502

+1 511 512 52 521

522 5221 5222 522+ 5224 52+ 5' 5'1 5'2 5'+ 5'+1 5'+2 5'4 5'41 5'42 5& 5&1 5&11 5&12 5&1+ 5&2 5&+ 58 581 582 58+ 584 585 589

+/ 591 5911 5912 592 5921 5922 '0 '01 '011 '012 '01+ '014 '018 '02 '021

'022 '02+ '024 '0+ '0+1 '0+2 '0+201 '0+202 '0+20+ '0+204 '0+205 '0+20' '0+20& '0+208 '0++ '04 '041 '042 '09 '091 '0911 '0912 '091+ '0914 '0919 '092 '0921 '0922 '092+ '0924 '0925 '09+ '09+1 '09+2 '09++ '09+4 '09+5 '094 '0941 '0942 '094+ '0944 '0945

,1 '11

'111 '112 '11+ '114 '115 '12 '121 '122 '12+ '124 '1+ '1+1 '1+2 '1++ '14 '141 '142

,2 '21 '211 '21101 '21102 '212 '21+ '214 '21401 '21402 '215 '21501 '22 '2+ '24 '25 '2' '2& '2&1 '2&101 '2&2 '2&+ '2&+01 '2&4 '2&5 '2&' '2&'01 '2&'02

'2&& '28 '29 '291 '29101 '29102 '292 '29+

," '+1 '+11 '+111 '+112 '+12 '+1+ '+14 '+15 '+2 '+21 '+22 '+2+ '+24 '+25 '+2' '+2& '+29 '++ '+4 '+41 '+42 '+4+ '+4+01 '+4+02 '+44 '+45 '+5 '+51 '+52 '+5+ '+54 '+5' '+' '+'1 '+'2 '+'+

'+'4 '+'5 '+'' '+'& '+& '+&1 '+&2 '+&+ '+8 '+9 '+91 '+92

,# '41 '411 '412 '41+ '414 '415 '41' '419 '42 '4+ '4+1 '4+2 '4++ '4+4 '4+9 '44 '441 '442 '44+

,+ '51 '511 '51101 '51102 '51102 '52 '5+ '54 '55 '551 '5511 '5512

'551+ '5514 '5515 '552 '5521 '5522 '552+ '5524 '5525 '5' '58 '59 '591 '592

,, ''1 ''11 ''12 ''1+ ''1+1 ''1+2 ''1++ ''1+4 ''2 ''21 ''22

,'&1 '&11 '&12 '&1+ '&14 '&2 '&+ '&+1 '&+11 '&+12 '&+2 '&++ '&+4 '&+5 '&+' '&+& '&5 '&'

'&& '&9 '&91 '&92

,. '81 '811 '8111 '8112 '811+ '812 '8121 '81+ '81+1 '81+2 '81++ '81+4 '814 '8141 '8142 '814201 '814202 '814+ '8144 '8145 '814' '815 '8151 '8152 '815+ '8154 '8155 '815' '81' '81'1 '81'2 '81& '81&1 '81&2 '818 '8181 '8182 '82 '821 '8211

'8212 '821+ '8214 '8215 '8219 '822 '8221 '8222 '822+ '8224 '8225 '8229 '82+ '82+1 '82+2 '82++ '82+4 '82+5 '82+9 '824 '8241 '8242 '824+ '8244 '8245 '8259 '8+ '8+1 '84 '841 '842 '84+ '85 '851 '8511 '852 '8521 '8522 '852+ '8524 '8525 '852' '85+ '85+1 '85+2

'85++ '85+4 '85+5 '85+' '854 '8541 '8542 '8' '8'1 '8'11 '8'12 '8'2 '8'21 '8'22 '8'+ '8'4 '8'5 '8'9

,/ '91 '911 '9111 '9112 '912 '9121 '9122 '91+ '91+1 '91+2 '914 '9141 '9142 '915 '9151 '9152 '92 '921 '9211 '9212 '922 '9221 '9222 '92+ '92+1 '92+2

'924 '9241 '9242 '925 '9251 '9252 '92' '92'1 '92'2 '9+ '9+1 '9+11 '9+12 '9+2 '9+21 '9+22 '94 '941 '942

-0 &01 &011 &0111 &0112 &012 &0121 &0122 &01+ &01+1 &01+2 &014 &0141 &0142 &015 &0151 &0152 &02 &021 &0211 &0212 &022 &0221 &0222 &02+ &02+1

&02+2 &024 &0241 &0242 &025 &0251 &0252 &0+ &0+1 &0+11 &0+12 &0+2 &0+21 &0+22 &04 &041 &042 &09 &091 &0911 &0912 &091+ &0914 &0915 &092 &0921 &0922 &092+ &0924 &0925 &09+ &09+1 &09+2 &09++ &09+4 &09+5 &094 &0941 &0942 &094+ &0944 &0945 &095 &09+1 &09+2

&09' &09+1 &09+2 &09& &09&1 &09&2

-1 &11 &111 &112 &11+ &114 &115 &12 &121 &122 &1+ &1+1 &1+2 &1++ &1+4 &1+5 &1+8 &14 &141 &142 &15

-2 &21 &211 &22 &221 &222 &22+ &224 &225 &22' &22& &228 &2+ &2+1 &2+2 &2++ &24 &241

&242 &25 &251 &2511 &252 &2521 &2522 &25+ &254 &2541 &2542

-" &+1 &+11 &+12

-# &41 &411 &412

-+ &51 &52 &5+ &54 &541 &542 &54+ &544 &545 &55 &551 &552 &55+ &5' &5'1 &5'2 &5'+ &5'4 &5'5 &5& &59 &591

-, &'1 &'11

&'12 &'1+ &'2 &'21 &'22 &'+ &'4

-&&1 &&2 &&21 &&22 &&2+ &&24 &&25 &&+ &&5 &&' &&& &&9 &&92

-. &81

-/ &91 &92

.0 801

.1 811 812 81+

.2 821

." 8+1

.# 841

.+ 851

.8&1 8&2

.. 881

882

./ 891 892

/1 /2 /21 /211 921101 921102 92110+ 921104 921105 92110' 92110& 921108 921109 921110 921111 921112 92111+ 921114 921114 921115 92111' 92111& 92111&

/" /# /+ /,

PLAN CONTABLE GENERAL EMPRESARIAL DESCRIPCIÓN DE LA CUENTA

EECTIO  E3$IALENTES DE EECTIO C(( 7:* 7* 7CT# : T;:*T C<:T(* C:T* : :*TT<#(6:T*  7CT# T* ><#(6:T*  7CT# P?*T* : :*TT
C*T #(6 (@:(36 (CT#* 7:(:C* % (C<  CMP( :#*:* M(:T:(* P(( :AC(C: B (C<  CMP( C*T #(6 (@:(36 :#*:* *P:36* P(( 6( #:T( B (C<  CMP( C*T #(6 (@:(36 C$ENTAS PO4 CO54A4 COME4CIALES 6 TE4CE4OS 7(CT<(*, 36T(* 36T(*  T* CMP3(:T* P C3( : MT(* MT(* : C(T( : C3(:@( : *C<:T (:TCP*  C6:T* 6T(* P C3( : C(T( : C3(:@( : *C<:T C$ENTAS PO4 CO54A4 COME4CIALES 6 4ELACIONADAS 7(CT<(*, 36T(* 36T(*  T* CMP3(:T* P C3( : MT(* M(T@ *<3*((* (*C((* *
(:TCP* C3* (:TCP* C3* M(T@ *<3*((* (*C((* *
PD*T(M* C: A((:T=( *: A((:T=( C6(M(C:* ( TC* CMP(G=(* CMP(G=(* (*A<((* T(:*PT((* *#C* P36C* T3<6* T* P?*T* : A((:T=( #:T(  (CT# :M#6@( :#*?: M36(( :#*?: :M36(( :M<36*, M(><:((  ><P :T(:A36* (CT#* 36?AC* (CT#* P :*T
T* :T**, A(6=(*  #:* :T** M(T@ *<3*((* (*C((* *<:((  ><P :T(:A36* (CT#* 36?AC* (CT#* P :*T
(6><6* PM(* P(A((* P PC:* M(:T:M:T  (CT#* :M#6@(* T* A(*T* C:T(T(* P (:TCP( ESTIMACIÓN DE C$ENTAS DE CO54AN
6T(* P C3( C<:T(* P C3( (6 P*:(6, ( 6* (CC:*T(* E*C*F, CT*  A:T* P*:(6 (CC:*T(* (CC:*T(* CT* A:T* #*(* C<:T(* P C3( #*(*B TC* P*T(M* C6(M(C:* ( TC* :T** A(6(*  #:* P*T* TA(* : A((:T( #:T(  (CT# :M#6@( (CT#* P :*T
T* PES :#(** M3(6(* ACTIOS NO CO44IENTES MANTENIDOS PA4A LA ENTA :#*:* :M36((* T:*

#6 (@:(36 C*T #(6<(C?: 7C(C:* #(6 (@:(36 C*T #(6<(C?: C*T  7:(:C(C: :M<36*, M(><:((  ><P T:* #(6 (@:(36 C*T #(6<(C?: 7C(C:* C*T  (><*C:  C:*T<:((*  ><P*  IP6T(C?: IP6T(C?: C*T  (><*C:  C:*T<P  T(:*PT C*T #(6<(C?: M<36*  :** C*T #(6<(C?: ><P* #** C*T #(6<(C?: H(M:T(* H(M:T(*  <:(*  MP6(@ C*T #(6<(C?: :T(:A36* C:C*:*, 6C:C(*  CH* C*T #(6<(C?: P(T:T* P(T:T*  PP( :<*T(6 C*T #(6<(C?: PA(M(*  CMP
#(6<(C?: 7?M<6(*, *G*  PTTP* C*T #(6<(C?: *#(* *#(*  C<** IT(=36* C*T #(6<(C?: T* (CT#* :T(:A36* :T(:A36* C*T #(6<(C?: (CT#* 36?AC* (CT#* 36?AC* : P<:((  ><P 7C(C:* C*T  (><*C:  C:*T<:((*  ><P*  IP6T(C?: IP6T(C?: C*T  (><*C:  C:*T<P*  T(:*PT C*T #(6<(C?: M<36*  :** C*T #(6<(C?: ><P* #** C*T #(6<(C?: H(M:T(* H(M:T(*  <:(*  MP6(@ C*T #(6<(C?:

(MT@(C: (C<:((  ><P T:* 7C(C:* M(><:((*  ><P*  IP6T(C?: IP6T(C?: ><P*  T(:*PT M<36*  :** ><P* #** H(M:T(* H(M:T(*  <:(*  MP6(@ :T(:A36* C:C*:*, 6C:C(*  CH* P(T:T* P(T:T*  PP( :<*T(6 PA(M(*  CMP
*#(* *#(*  C<** IT(36* (CT#* 36AC* (CT#* 36AC* : P
:#(** M3(6(* I*T:C(* P C3 MC(=(* M(T(* PM(* M(T(6* M(T(6* (
T:* <3(:* #(6 (@:(36 C*T #(6<(C?: <(6* #(6 (@:(36 C*T #(6<(C?: 7C(C:* 7C(C:* #(6 (@:(36 C*T #(6<(C?: C*T*  7:(:C(C?: % :#*:* :M36((* ACTIOS AD3$I4IDOS EN A44ENDAMIENTO INANCIE4O :#*:* :M36((* T:* 7C(C:* :M<36*, M(><:((  ><P T:* 7C(C:* M(><:((*  ><P*  IP6T(C?: IP6T(C?: ><P  T(:*PT M<36*  :** ><P* #** H(M:T(* H(M:T(*  <:(*  MP6(@ INM$E5LES7 MA3$INA4IA  E3$IPO T:* T:* C*T #(6<(C?: 7C(C:* 7C(C:* (M:*T(T# (M:*T(T#(* (* C*T  (><*C?:  C:*T<*C?:  C:*T<*C?:  C:T
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N@ 00 01 02 0+ 04 05 0' 0& 08 09 10 11 12 1+ 14 15 1' 1& 18 19 20 21 22 2+ 24 25 2' 2& 28 29 +0 +1 +2 +4 +5

+' +& 50 52 5+ 54 8& 88 91 9' 9& 98 99

TA5LA 10* TIPO DE COMP4O5ANTE DE PA:O O DOC$MENTO DESC4IPCIÓN tros EespeciKicarF 7actura ecibo por Honorarios 3oleta de #enta 6iuidación de co$pra 3oleto de co$paa de a!iación co$ercial por el ser!icio de transporte aNreo de pasaeros Carta de porte aNreo por el ser!icio de transporte de carga aNrea :ota de crNdito :ota de dNbito Aua de re$isión B e$itente ecibo por (rrenda$iento Pólia e$itida por las 3olsas de #alores, 3olsas de Productos o (gentes de nter$ediación por operaciones realiadas en la 3olsas de #alores o Productos o Kuera de las $is$as, autoriadas por C:(*# TicOet o cinta e$itido por $uina registradora ocu$ento e$itido por bancos, instituciones Kinancieras, crediticias - de seguros ue se encuentren bao el control de la *uperintendencia de 3anca - *eguros ecibo por ser!icios pQblicos de su$inistro de energa elNctrica, agua, telNKono, tele) - telegrKicos - otros ser!icio co$ple$entarios ue se inclu-an en el recibo de ser!icio pQblico 3oleto e$itido por las e$presas de transporte pQblico urbano de pasaeros 3oleto de !iae e$itido por las e$presas de transporte pQblico interpro!incial de pasaeros dentro del pas ocu$ento e$itido por la glesia Católica por el arrenda$iento de bienes in$uebles ocu$ento e$itido por las (d$inistradoras Pri!adas de 7ondo de Pensiones ue se encuentran bao la super!isión de la *uperintendencia de (d$inistradoras Pri!adas de 7ondos de Pensiones 3oleto o entrada por atracciones - espectculos pQblicos Co$probante de etención Conoci$iento de e$barue por el ser!icio de transporte de carga $arti$a Co$probante por peraciones :o Habituales Pólias de (dudicación e$itidas con ocasión del re$ate o adudicación de bienes por !enta Korada, por los $artilleros o la entidades ue re$aten o subasten bienes por cuenta de terceros CertiKicado de pago de regalas e$itidas por P
ecibo de istribución de Aas :atural ocu$entos ue e$itan los concesionarios del ser!icio de re!isiones tNcnicas !eiculares, por la prestación de dico ser!icio eclaración nica de (duanas B $portación deKiniti!a espaco *i$pliKicado B $portación *i$pliKicada eclaración de Mensaera o Courier 6iuidación de Cobrana :ota de CrNdito special :ota de Nbito special Co$probante de :o o$iciliado )ceso de crNdito Kiscal por retiro de bienes :ota de CrNdito B :o o$iciliado :ota de Nbito B :o o$iciliado tros BConsolidado de 3oletas de #enta

TA5LA CÓDI:O 1 2 + 4 5 ' & 8 9 10 11 12 1+ 14 15 1' 1& 18 19 20 21 22

2+

24

25 2' 2& 28 29 +0 +1

.* CÓDI:O DEL LI54O O 4E:IST4O NOM54E O DESC4IPCIÓN 63 C((  3(:C* 63  :A**  A(*T* 63  :#:T(*  3(6(:C* 63  T:C:* :C** F  7F 6 (TC<6 +4S  6( 6 6 MP<*T ( 6( :T( 63 ( 63 M( A*T  (CT#* 7* A*T  CMP(* A*T  C:*A:(C:* A*T  C*T* A*T  H<*C:* B (T=C<6 8S *6<*C:* B :C* (F PM P;(7 (T=C<6 (T=C<6 5S *6<*C:* B :C* (F PM P;(7 (T=C<6 (T=C<6 5S *6<*C:* B :C* CF PM P;(7 (T=C<6 5S *6<*C:* B :C* (F PM P;(7 (T=C<6 (T=C<6 5S *6<*C:* B :C* CF PM P;(7 (T=C<6 5S *6<*C:* B :C* (F PM P;(7 (T=C<6 (T=C<6 5S *6
:(T :(T

O4MATO +?1* LI54O DIA4IO PE4=ODO* 4$C* APELLIDOS  NOM54ES7 DENOMINACIÓN O 4A<ÓN SOCIAL* NBME4O CO44ELATIO DEL ASIENTO O CÓDI:O BNICO DE LA OPE4ACIÓN

ECHA DE LA OPE4ACIÓN

:LOSA O DESC4IPCIÓN DE LA OPE4ACIÓN

001

P 6 C:*
002

P 6( P#*:  P6(:66(  M(:  3( CT(

00+

P 6 T(:*6( (6 C:T

009

P#*:  6( P6(:66(  M(:  3( :CT(

010

P 6 *T: ( *< C:T  C*T  #(C(C:*  6* TP<6(:T*

P 6(* CMP(* 6 P

P 6 :A* (6 (6M(C:  6(* CMP(*

P 6 C:*
P 6 *T: (6 C:T  C

P 6( CMP(  M(><:((

CÓDI:O DEL LI54O O 4E:IST4O 8TA5LA .9

4EE4ENCIA DE LA OPE4ACIÓN NBME4O NBME4O DEL CO44ELATIO DOC$MENTO S$STENTATO4IO

C$ENTA CONTA5 CÓDI:O

'1+2 24201 252101 252102 252201 252202 921010 921080 921090 921090 921090 &91 '21102 '21402 '2&101 '2&+01 '2&'01 '2&'02 '2&&01 '291 40+102 40++ 40+901 40+902 40+90+ 40+904 40&101 411102 411401 4151 921010

921030 921040 921050 921060 921070 9210"0 921090

&91 '21102 '21402 '2&101 '2&+01 '2&'01 '2&'02 '2&&01 '291 40+102 40++ 40+901 40+902 40+90+ 40+904 40&101 411102 411401 4151

921010 921020 921030 921040 921050 921060 921070 9210"0 921090

&91 '0+201 '0+202 '0+20+ '0+204 '0+205 '0+20' '0+20&

'0++ '+4+01 '+4+02 '+'1 '4+9 '511 40111 4212 252101 252102 252201 252202 252401 252402 25240+ 252404 25+ '1+2

'1+2 252101 252102 252201 252202 252401 252402 25240+ 252404 25+ T

921010 921020 921030 921040 921050 921060 921070 9210"0 921090

&91 +++11 40111 4212 '8142

921010 921020 921030 921040 921050 921060 921070 9210"0 921090

&91

E ASOCIADA A LA OPE4ACIÓN OPE4ACIÓ N

DENOMINACIÓN

*
MOIMIENTO DE5E

HA5E4

2+9"3+052,60

#alor de $ateria pri$a % pescado (ntio)idantes (ntio)idantes *al industrial *acos de polipropileno Hilos

2+"57+460,00

56+700,00

1+450,"0

67+344,00

97,"0

2+"57+460,00 recepciones de $ateria pri$a 56+700,00 $olienda - Kinos 1+450,"0 adiciones de antio)idantes - Kinos 67+344,00 adiciones de antio)idantes - Kinos 97,"0 adiciones de antio)idantes - Kinos C(A(* MP
2+9"3+052,60

*alarios AratiKicacion *alarios ssalud *CT Aasto (d$inistrati!os Pension *enati CT* ssalud *alarios contribución al *enati ubilacion E8/F Aasto (d$insitrati!o ubilacion E+/F *CT (Kp *alarios AratiKicaciones por Pagar CT* recepciones de materia prima

4"+"44,50 0,00 4+396,01 1+953,7" 0,00 0,00 366,33 4+06",75 4+396,01 366,33 0,00 0,00 0,00 1+953,7" 5+592,70 43+251,"0 0,00 4+06",75 7+"65,11

prensado

"+407,74

recuperador de sólidos

11+3"9,21

secado

4+370,"3

planta de agua de cola

5+2"9,13

apori!adores

5+014,"3

molienda y #nos

4+2"1,39

adiciones de an$o%idantes y #nos

7+04",19

C(A(* MP
59+629,37 2"+9"2,51 2+60",43 1+159,30

217,37 2+414,24 2+60",43 217,37

1+159,30 3+31",50 25+664,01 2+414,24

recepciones de materia prima

4+271,5"

cocinado

3+23",6"

prensado

4+4"4,61


4+751,46

secado

4+154,2"


4+557,71

apori!adores

2+397,9"

molienda y #nos

4+059,6"


3+465,"5

C(A(* MP
Petroleo (ceite Arasa 7aas 7iltros Aasolina Materiales lectricos

35+3"1,"5 413+922,24 -

46+647,20

epuestos Manteni$iento de Casco Manteni$iento de edes nergia lectrica tros Tributos *eguros A# B C<:T( PP( MT(*

552+734,46 -

36+172,50

930,30 "+162,5"

20"+505,93

Petoleo Aasolina (ceite Arasa 7aas 7iltros Materiales lectricos

46+647,20

Material de 6aboratorio espuestos

99+797,00

552+734,46

1+366+"72,21

1+113+100,90

413+922,24 -

*

1+113+100,90 413+922,24

46+647,20

Material de 6aboratorio espuestos

99+797,00 552+734,46


115+"36,63

cocinado

231+673,26

prensado

115+"36,63


173+754,94

secado

57+91",31


173+754,94

apori!adores

115+"36,63

molienda y #nos

115+"36,63


57+91",31

C(A(* MP<*C?:  C:*T

M(><:((*  ><P*  IP6T(C?:

1+15"+366,2" 3+400+000,00 612+000,00 4+012+000,00 56+666,67


6+296,30

cocinado

6+296,30

prensado

6+296,30


6+296,30

secado

6+296,30


6+296,30

apori!adores

6+296,30

molienda y #nos

6+296,30


6+296,30

C(A(* MP
15+032+901,25

15+032+901,25

59+629,37

59+629,37

35+3"1,"5

35+3"1,"5

1+15"+366,2"

-

INFORME DE COSTO DE PRODUCCION DE 4200 TM ARINA DE PESCADO

DETALLE

COSTO TOTAL

COSTO

COSTO FIJO

VARIABLE

UNITARIO 1 Materia Prima y Aux Pescado

2+"57+460,00

6"0,35

2+"57+460,00

An$o%idante

56+700,00

13,50

56+700,00

&al industrial

1+450,"0

0,35

1+450,"0

48,844.50 4,+9'.01 1,95+.&8 + ' '. + + 4, 0 ' 8. & 5

11,63

4"+"44,50

1,05

4+396,01

0,47

1+953,7"

0,09

366,33

0,97

4+06",75

67+344,00

16,03

67+344,00

97,"0

0,02

97,"0

413+922,24

9",55

413+922,24

46+647,20

11,11

46+647,20

99+797,00

23,76

99+797,00

552+734,46

131,60

552+734,46

2"+9"2,51

6,90

2"+9"2,51

2+60",43

0,62

2+60",43

1+159,30

0,2"

1+159,30

217,37

0,05

217,37

2+414,24

0,57

2+414,24

nergia lectrica tros Tributos *eguros

36+172,50

",61

36+172,50

930,30

0,22

930,30

"+162,5"

1,94

"+162,5"

.epreciaciones

56+666,67

13,49

56+666,67

TOTAL

4+2,-+0,.'/.

2 Ma! "e !#ra "ire$ta

*alarios ssalud * CT  * e n at i CT * 3 %a&t!& I"' Pr!"u$$ 3,1 E(a&e& y Em#a)a*e& & a co s Hilos 3,2 Sumii&tr!&

Petroleo Materiales lectricos Material de 6aboratorio epuestos 3,3 Ma! "e !#ra I"i

*alarios ssalud *CT *enati CT* 3,4 %a&t!& %eera)e&

+022'/ 0+,-2'01 4+,+.4'/

FACTOR FACTOR DE PRODUCCION DE ARINA DE PESCADO 3FP

/PH

/PH

''A .( P(&CA. P*C(&A. ''A ''A .( P*.CC .( HA*A .( P(&CA. 1"+900,015 ' 4+200,00 '

/PH

4,500

Por cada 4,50 ' de pescado procesado se o)$ene 1,00 tonelada de arina de pesado

FACTOR DE RENDIMIENTO PORCENTUAL DE ARINA DE PESCADO

*PH

22,22



Por cada 100 ' de pescado se o)tendra 22,22 ' de arina de pescado

HO>A DE CONT4OL DE COSTO
921010 recepciones de

921020 cocinado

921030 prensado

921040 recuperador de

materia prima Materia Prima 8alor de materia prima  pescado

2+51/+4.0'00

sólidos 0'00

0'00

0 ' 00

2+"57+460,00

Ma! "e O#ra Dire$ta

/+5.1'

1+,.2',4

5+40/'/4

+-5,'2

&alarios

6+442,59

4+""4,45

6+""7,07

9+329,30

(ssalud

579,"3

439,60

619,"4

"39,64

&C'*

257,70

195,3"

275,4"

373,17

:ra$#cacion &alarios

:asto Administra$os Pension &ena$ C'& %a&t!& I"ire$t!&

4",32

36,63

51,65

69,97

536,67

406,"7

573,69

777,13 54+502'/0

2.+404'10

24  + 2 0 5 ' 24

2.+./'1-

Ma! "e O#ra I"ire$ta

4+271,5"

3+23",6"

4+4"4,61

4+751,46

&alarios

3+499,00

2+652,92

3+673,50

3+"92,09

(ssalud

314,91

23",76

330,62

350,29

&C'*

139,96

106,12

146,94

155,6"

:ra$#cacion &alarios

:asto Administra$os Pension &ena$

26,24

19,90

27,55

29,19

291,47

220,99

306,00

324,21

111+310,09

222+620,1"

111+310,09

166+965,14

Com)us$)le

41+392,22

"2+7"4,45

41+392,22

62+0"",34

*epuestos y accesorios

"2+910,17

C'& Sumii&tr!& An$o%idantes &al industrial &acos de polipropileno Hilos

55+273,45

110+546,"9

55+273,45

aterial electrico

4+664,72

9+329,44

4+664,72

6+997,0"

aterial de a)oratorio

9+979,70

19+959,40

9+979,70

14+969,55

10+"22,"3

15+349,37

10+"22,"3

13+0"6,10

3+617,25

7+234,50

3+617,25

5+425,""

"16,26

1+632,52

"16,26

1+224,39

93,03

1"6,06

93,03

139,55

6+296,30

6+296,30

6+296,30

6+296,30

2+,,+/2,'.2

2 4/ + /  '  /

-1+021'2/

%a&t!& %ereera)e& (lectricidad &eguros 'ri)utos municipales .epreciación

TOTAL

,.+,',

921050 secado

921060 planta de agua de

921070 apori!adores

9210"0 molienda y #nos

921090 adiciones de

TOTAL

an$o%idantes y cola

0'00

#nos

0'00

0'00

0'00

0'00

2+51/+4.0'00

4+-/0'5-

1+25,'-

1+04'5-

4+25'-,

/+045',

3+5"0,30

4+332,51

4+107,"2

3+507,04

5+773,42

2+"57+460,00

1,+.2,'-/ 4"+"44,50 -

322,23

3"9,93

369,70

315,63

519,61

4+396,01

143,21

173,30

164,31

140,2"

230,94

1+953,7" -

26,"5

32,49

30,"1

26,30

43,30

366,33

29",24

360,90

342,1"

292,14

4"0,93

4+06",75

.5+-.5',0

54+.05',1

24+1-0',

52+5,2'.

-.+1/-'0.

+-/.+00/'-,

4+154,2"

4+557,71

2+397,9"

4+059,6"

3+465,"5

35+3"1,"5

3+402,92

3+733,3"

1+964,27

3+325,43

2+"39,00

2"+9"2,51

306,26

336,00

176,7"

299,29

255,51

2+60",43

136,12

149,34

7",57

133,02

113,56

1+159,30

-

25,52

2",00

14,73

24,94

21,29

217,37

2"3,46

310,99

163,62

277,01

236,49

2+414,24

55+655,05

166+965,14

111+310,09

16"+010,09

124+547,65

1+23"+693,50

56+700,00

56+700,00 1+450,"0 1+450,"0

1+450,"0 1+450,"0

67+344,00 67+344,00

67+344,00 67+344,00

97,"0 97,"0

97,"0 97,"0

20+696,11

62+0"",34

41+392,22

41+392,22

20+696,11

41 4 13+922,24

27+636,72

"2+910,17

55+273,45

55+273,45

27+636,72

55 5 52+734,46

2+332,36

6+997,0"

4+664,72

4+664,72

2+332,36

46+647,20

4+9"9,"5

14+969,55

9+979,70

9+979,70

4+9"9,"5

99+797,00

"+559,57

13+0"6,10

10+"22,"3

10+"22,"3

"+559,57

101+932,05

1+"0",63

5+425,""

3+617,25

3+617,25

1+"0",63

36+172,50

40",13

1+224,39

"16,26

"16,26

40",13

"+162,5"

46,52

139,55

93,03

93,03

46,52

930,30

6+296,30

6+296,30

6+296,30

6+296,30

6+296,30

56+666,67

/2+/-,'/-

5,+5,5'05

2,+141'/-

5/+/4'00

4-+.2'21

4+2,-+0,.'/.

Caso Harina y Aceite de Pesacado

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