COSTOSPRODUCCINMATERIA PRIMA 1 AREPAGRASA MEDIDACANTIDADVALOR%VALOR TOTALMAIZLb1230080%1840QUESOLb1460010%460GRASA Cm 3 118005%90H2OCm 3 121005%1052495

NOMINA

RICAAREPA & COMPAA LTDANIT 900.689.417-1 NOMINA DEL MES DE FEBRERO DE 2015

CODIGONOMBREDOCUMENTOCARGOSUELDO BASICODIAS TRABAJADOSDEVENGADOTOTAL DEV.DEDUCCIONESTOTAL DEDUC.NETO PAGADOAPORTES EMPRESAADMINISTRATIVOBASICOSUB TRANSEXTRASRECARGOS NOCTUAPORT, SEG. SOCAPOR. PENSIONPRESTAMOSOTROS DESC.APORT, SEG. SOCAPOR. PENSIONARLCCFICBFSENA2015001PAULA CARRILLO12,545,223SECRETARIA$ 800,00030$ 800,000$ 74,000$ 874,000$ 32,000$ 32,000$ 64,000$ 810,000$ 68,000$ 96,000$ 4,176$ 32,000$ 24,000$ 16,0002015002DANNY MACHADO35,871,804GERENTE $ 2,000,00030$ 2,000,000$ 2,000,000$ 80,000$ 80,000$ 160,000$ 1,840,000$ 170,000$ 240,000$ 10,440$ 80,000$ 60,000$ 40,000TOTALES$ 2,800,000$ 2,800,000$ 74,0000.0$ 2,874,000$ 112,000$ 112,0000.00.0$ 224,000$ 2,650,000$ 238,000$ 336,000$ 14,616$ 112,000$ 84,000$ 56,000VENTAS2015003JORGE GUERRERO54,876,902CELADOR$ 700,00030$ 700,000$ 74,000$ 94,792$ 8,167$ 876,958$ 32,118$ 32,118$ 64,237$ 812,722$ 68,251$ 96,355$ 55,886$ 32,118$ 24,089$ 16,0592015004ALBERTO GUIZA53,637,882OPERARIO$ 700,00030$ 700,000$ 74,000$ 49,000$ 823,000$ 29,960$ 29,960$ 59,920$ 763,080$ 63,665$ 89,880$ 52,130$ 29,960$ 22,470$ 14,9802015005CARLOS SANTOS6,887,923OPERARIO$ 700,00030$ 700,000$ 74,000$ 49,000$ 823,000$ 29,960$ 29,960$ 59,920$ 763,080$ 63,665$ 89,880$ 52,130$ 29,960$ 22,470$ 14,9802015006MARIA PREZ33,372,980OPERARIO$ 700,00030$ 700,000$ 74,000$ 98,000$ 872,000$ 31,920$ 31,920$ 63,840$ 808,160$ 67,830$ 95,760$ 55,541$ 31,920$ 23,940$ 15,960TOTALES$ 2,800,000$ 2,800,000$ 296,000$ 94,792$ 204,167$ 3,394,958$ 123,958$ 123,9580.00.0$ 247,917$ 3,147,042$ 263,411$ 371,875$ 215,688$ 123,958$ 92,969$ 61,979TOTALES$ 5,600,000$ 5,600,000$ 370,000$ 94,792$ 408,333$ 6,268,958$ 235,958$ 235,958$ 471,917$ 5,797,042$ 501,411$ 707,875$ 230,304$ 235,958$ 176,969$ 117,979$ 1,970,496PROVISIONESCESANTIASINT. CESANTIASVACACIONESPRIMA DE SERADMINISTRACION $ 239,404$ 28,740$ 116,760$ 239,404TOTAL PROVISIONES VENTAS282,800$ 33,950$ 125,274$ 282,800TOTALES$ 522,204$ 62,690$ 242,034$ 522,204$ 1,349,132TOTAL NOMINA$ 9,588,586

NOMINA ADMINISTRATIVA30%

CODIGONOMBREDOCUMENTOCARGOSUELDO BASICODIAS TRABAJADOSDEVENGADOTOTAL DEV.DEDUCCIONESTOTAL DEDUC.NETO PAGADOAPORTES EMPRESAPROVISIONESADMINISTRATIVOBASICOSUB TRANSEXTRASRECARGOS NOCTUAPORT, SEG. SOCAPOR. PENSIONPRESTAMOSOTROS DESC.APORT, SEG. SOCAPOR. PENSIONARLCCFICBFSENACESANTIASINT. CESANTIASVACACIONESPRIMA DE SER2015001PAULA CARRILLO12,545,223SECRETARIA$ 800,00030$ 800,000$ 22,200$ 822,200$ 32,000$ 32,000$ 64,000$ 758,200$ 68,000$ 96,000$ 4,176$ 32,000$ 24,000$ 16,000$ 68,489$ 8,222$ 33,360$ 68,4892015002DANNY MACHADO35,871,804GERENTE $ 2,000,00030$ 600,000$ 600,000$ 80,000$ 80,000$ 160,000$ 440,000$ 51,000$ 72,000$ 3,132$ 24,000$ 18,000$ 12,00049,980$ 6,000$ 25,020$ 49,9802015003JORGE GUERRERO54,876,902CELADOR$ 700,00030$ 210,000$ 22,200$ 28,438$ 2,450$ 260,638$ 9,538$ 9,538$ 19,075$ 241,563$ 20,267$ 20,267$ 16,595$ 9,538$ 7,153$ 4,769$ 21,711$ 2,606$ 8,757$ 21,711TOTALES$ 3,500,000$ 1,610,000$ 44,400$ 28,438$ 2,450$ 1,682,838$ 121,538$ 121,5380.00.0$ 243,075$ 1,439,763$ 139,267$ 188,267$ 23,903$ 65,538$ 49,153$ 32,769$ 140,180$ 16,828$ 67,137$ 140,180

NOMINA DE VENTAS

20%CODIGONOMBREDOCUMENTOCARGOSUELDO BASICODIAS TRABAJADOSDEVENGADOTOTAL DEV.DEDUCCIONESTOTAL DEDUC.NETO PAGADOAPORTES EMPRESAADMINISTRATIVOBASICOSUB TRANSEXTRASRECARGOS NOCTUAPORT, SEG. SOCAPOR. PENSIONPRESTAMOSOTROS DESC.APORT, SEG. SOCAPOR. PENSIONARLCCFICBFSENA2015003JORGE GUERRERO54,876,902CELADOR$ 700,00030$ 140,000$ 14,800$ 18,958$ 1,633$ 260,638$ 9,834$ 9,834$ 19,667$ 240,971$ 20,896$ 20,896$ 17,110$ 9,834$ 7,375$ 4,9172015002DANNY MACHADO35,871,804GERENTE $ 2,000,00030$ 400,000$ 400,000$ 80,000$ 80,000$ 160,000$ 240,000$ 34,000$ 48,000$ 10,440$ 80,000$ 12,000$ 8,000TOTALES$ 2,700,000$ 540,000$ 14,800$ 18,958$ 1,633$ 660,638$ 89,834$ 89,8340.00.0$ 179,667$ 480,971$ 54,896$ 68,896$ 27,550$ 89,834$ 19,375$ 12,917

NOMINA DE PRODUCCION

50%CODIGONOMBREDOCUMENTOCARGOSUELDO BASICODIAS TRABAJADOSDEVENGADOTOTAL DEV.DEDUCCIONESTOTAL DEDUC.NETO PAGADOAPORTES EMPRESAADMINISTRATIVOBASICOSUB TRANSEXTRASRECARGOS NOCTUAPORT, SEG. SOCAPOR. PENSIONPRESTAMOSOTROS DESC.APORT, SEG. SOCAPOR. PENSIONARLCCFICBFSENA2015003JORGE GUERRERO54,876,902CELADOR$ 700,00030$ 350,000$ 37,000$ 47,396$ 4,083$ 434,396$ 15,896$ 15,896$ 31,792$ 402,604$ 33,779$ 33,779$ 27,659$ 15,896$ 11,922$ 7,9482015004ALBERTO GUIZA53,637,882OPERARIO$ 700,00030$ 350,000$ 37,000$ 24,500$ 411,500$ 14,980$ 14,980$ 29,960$ 381,540$ 31,833$ 31,833$ 26,065$ 14,980$ 11,235$ 7,4902015005CARLOS SANTOS6,887,923OPERARIO$ 700,00030$ 350,000$ 37,000$ 24,500$ 411,500$ 14,980$ 14,980$ 29,960$ 381,540$ 31,833$ 31,833$ 26,065$ 14,980$ 11,235$ 7,4902015006MARIA PREZ33,372,980OPERARIO$ 700,00030$ 350,000$ 37,000$ 49,000$ 436,000$ 15,960$ 15,960$ 31,920$ 404,080$ 33,915$ 33,915$ 27,770$ 15,960$ 11,970$ 7,980TOTALES$ 2,800,000$ 1,400,000$ 148,000$ 47,396$ 102,083$ 1,693,396$ 61,816$ 61,8160.00.0$ 123,632$ 1,569,764$ 131,359$ 131,359$ 107,560$ 61,816$ 46,362$ 30,908

ASIENTOS CONTABLES

NUMERO DE CUENTACUENTADEBITOCREDITO510506SUELDOS$ 800,000510506SUELDOS$ 600,000510506SUELDOS$ 210,000

510527AUXILIO DE TRANSPORTE$ 22,200510527AUXILIO DE TRANSPORTE510527AUXILIO DE TRANSPORTE$ 22,200

510515HORAS EXTRAS Y RECARGOS510515HORAS EXTRAS Y RECARGOS510515HORAS EXTRAS Y RECARGOS$ 30,888

510530CESANTIAS$ 68,489510530CESANTIAS$ 49,980510530CESANTIAS$ 21,711

510533INTERESES DE CESANTIAS$ 8,222510533INTERESES DE CESANTIAS$ 6,000510533INTERESES DE CESANTIAS$ 2,606

510536PRIMA DE SERVICIOS$ 68,489510536PRIMA DE SERVICIOS$ 49,98072001SUELDOS54,876,902SUELDO A JORGE GUERRERO $ 350,000510536PRIMA DE SERVICIOS$ 21,71172002SUELDOS53,637,882SUELDO A ALBERTO GUIZA$ 350,00072003SUELDOS6,887,923SUELDO A CARLOS SANTOS$ 350,000510539VACACIONES$ 33,36072004SUELDOS33,372,980SUELDO A MARIA PEREZ$ 350,000510539VACACIONES$ 25,020510539VACACIONES$ 8,757

510568APORTES ARL$ 4,176510568APORTES ARL$ 3,132510568APORTES ARL$ 16,595

510569APORTS EPS$ 68,000510569APORTS EPS$ 51,000510569APORTS EPS$ 9,538

510570APORTES A PENSION$ 96,000510570APORTES A PENSION$ 72,000510570APORTES A PENSION$ 20,267

510572APORTES CAJA DE COMP FAM32000510572APORTES CAJA DE COMP FAM24000510572APORTES CAJA DE COMP FAM$ 9,538

510575APORTES A ICBF$ 24,000510575APORTES A ICBF$ 18,000510575APORTES A ICBF$ 7,153 510578APORTES AL SENA$ 16,000510578APORTES AL SENA$ 12,000510578APORTES AL SENA$ 4,769

520506SUELDOS$ 140,000520506SUELDOS$ 400,000

237005 EPS$ 96,000237005 EPS$ 72,000237005 EPS$ 20,267

237006ARP$ 4,176237006ARP$ 3,132237006ARP$ 16,595

237010

520527AUXILIO DE TRANSPORTE$ 14,800520527AUXILIO DE TRANSPORTE

136595$ 100,000136595$ 100,000136595$ 100,000

2370100.02370100.0237010$ 492,400

510530$ 742,203520530$ 524,540510533$ 89,064520533$ 62,945510536$ 742,203520536$ 524,540510539$ 371,547520539$ 262,585

261005$ 1,266,743261010$ 152,009261015$ 634,132261020$ 1,266,743

510568$ 106,400520568$ 24,4965105690.05205690.0510570$ 1,009,600520570$ 562,560

237006$ 130,896237005237005$ 39,400237005$ 44,200237005$ 117,080237005$ 287,160238030$ 554,700238030$ 117,400238030$ 948,800238030$ 438,300237005$ 26,900237005

510575$ 0510578$ 0510572$ 327,200520575$ 0520578$ 0520572$ 165,200237030237030$ 0237030$ 0250501$ 14,467,720

$ 8,607,664$ 21,496,754

DIFERENCIA$ 12,889,090

liquidacionCONVERSION DE CC A GRAMOSACEITEAGUAAREPA:125GR6.25GR=6.7934782609CC6.25GR=0.16COMPOSICION6.79347826091000GR=0.001MAIZ80%500$ 2,300$ 460.00100$ 51000LT=920GR1LT=2.10QUESO10%500$ 4,600$ 115.0012.5$ 91CC=0.92GR0.16LT=0.0761904762ACEITE5%6.25$ 1,800$ 48.91250CC=230GRAGUA5%6.25$ 2,100$ 0.081800$$=$ 7.20$$ CC=48.9130434783$$$ 5,315.96$ 893,082$ 15,947.89

mano de obraCOSTO POR FABRICACION DE AREPAS CON QUESO

COSTOS DIRECTOSMATERIA PRIMACOSTO POR UNIDADCOSTO POR LOTE DE PRODUCCION SEMANALCOSTO POR AREPA125GRCOSTO POR UNIDADCOSTO POR PRODUCCION DE 50,000COMPOSICIONPORCENTAJEPESOVALOR VALOR PORPROD.COMPOSICIONPESOVALOR PORPROD.MAIZ80%100$ 2,300$ 460.00MAIZ5000000$ 23,000,000.0QUESO10%12.5$ 4,600$ 115.00QUESO625000$ 5,750,000.0ACEITE5%6.25$ 1,800$ 48.91ACEITE312500$ 2,445,652.2AGUA5%6.25$ 2,100$ 0.08AGUA312500$ 3,809.5TOTAL100%125$ 10,800.00$ 6246250000$ 31,199,461.7MANO DE OBRAsalariosalario por semanasalario por diasalario x horasalario x min.salario x seg.$ 3,827,493.28$ 893,082$ 127,583.11$ 6,201.96$ 103.37$ 1.72COSTO DE MANO DE OBRA POR UNIDAD TIEMPO DE PRODUCCION10.368SEGVALOR $$$ 17.862$ 17.862COSTO DE MANO DE OBRA POR 50,000 UNIDADESTIEMPO DE PRODUCCION18 TURNOS DE 8 HORASVALOR $$$ 893,082$ 893,082

BALANCE DE PRUEBABALANCE DE PRUEBAAl

OPERACIONES

VALOR RECARGO NOTURNOHORAS EXTRASHorariosOperario 1ra SEMANA HORARIO 2da SEMANA HORARIO 3ra SEMANA HORARIO 4ta SEMANA HORARIOCANTIDAD HORASDIURNANOCTURNARECARGO NOTURNO RECARGO DOMINICAL6am A 2pmALBERTO GUIZA6am A 2pm2pm A 10pm10pm A 6 am6am A 2pm48$ 49,000.00CARGOSUELDOHORA ORDTOTAL EXTRAS2pm A 10pmCARLOS SANTOS2pm A 10pm10pm A 6 am6am A 2pm2pm A 10pm48$ 49,000.00CELADORVALOR700,000$ 2,916.67$ 3,645.83$ 5,104.17$ 1,020.83$ 5,833.3310pm A 6 amMARIA PREZ10pm A 6 am6am A 2pm2pm A 10pm10pm A 6 am96$ 98,000.00LUNES8844TOTALES$ 192$ 196,000.00MARTESMIERCOLES242488JUEVESVIERNES18162SABADODOMINGO1212TOTAL48$ 14,583.33$ 10,208.33$ 8,166.67$ 70,000.00$ 102,958.33