MILENIUM 2000 C.

A
RIF: J-30595136-5

ESTRUCTURA DE COSTO

Transporte
Numero de
Descripcion empleados Costo mensual (Bs) Total (Bs)

transporte del personal desde

San Sebastian de los Reyes a
la Planta de San Sebastian,
desde la Planta de San
Sebastian hasta San Sebastian
de los Reyes, dias laborales y
feriados. 15.00 4,000,000.00 60,000,000.00

transporte del personal desde

San Juan de los Morros a la
Planta de San Sebastian, desde
la Planta de San Sebastian
hasta San Juan de los Morros,
dias laborales. 4.00 12,000,000.00 48,000,000.00

transporte del personal desde

San Juan de los Morros a la
Planta de San Sebastian, desde
la Planta de San Sebastian
hasta San Juan de los Morros,
fines de semana y dias feriados 2.00 20,000,000.00 40,000,000.00
Total (Bs) 148,000,000.00

1
 Nomina
Numero de Total (Bs)
Descripcion empleados Costo mensual (Bs)
Personal administrativo y
supervisores 5.00 11,083,333.33 55,416,666.67
Chef 1.00 9,500,000.00 9,500,000.00
Chef repostera 1.00 7,125,000.00 7,125,000.00
Cocineros
Auxiliares y asistentes de 2.00 1,979,166.67 3,958,333.33
cocina 13.00 1,029,166.67 13,379,166.67
Total (Bs) 89,379,166.67

EL CALCULO DEL COSTO DE CADA TRABAJADOR SE HACE SUMANDO EL SALARIO MENSUAL A;

LAS VACACIONES, BONIFICACION DE FIN DE AÑO, PRESTACIONES ENTRE 12 MESES
Salarario + (Vacaciones + Bonificacion + Prestaciones)/12
IR A LA HOJA DE CALCULO NRO 2 (NOMINA Y OBLIGACIONES LABORALES

Dotacion Personal

Numero de Total (Bs) Anual Total Mensual

Costo Anual (Bs) (2
Descripcion empleados dotaciones al año) (Bs)
Chemisse bordada con el
logo de la empresa 21.00 3,900,000.00 163,800,000.00 13,650,000.00
Botas de seguridad 21.00 12,500,000.00 525,000,000.00 43,750,000.00
Kit de trabajo (delantal, tapa
boca, gorro) 21.00 3,500,000.00 147,000,000.00 12,250,000.00
Guantes de carnaza 10.00 2,500,000.00 50,000,000.00 4,166,666.67
Botas caña larga 12.00 8,500,000.00 204,000,000.00 17,000,000.00
Carnet 21.00 1,200,000.00 50,400,000.00 4,200,000.00
Filipina 4.00 30,000,000.00 240,000,000.00 20,000,000.00
Delantal 4.00 3,000,000.00 24,000,000.00 2,000,000.00
Gasto administrativo 21.00 1,500,000.00 63,000,000.00 5,250,000.00
Total (Bs) 122,266,666.67

2
 Fletes

Numero de fletes
Descripcion mensuales Costo (Bs) Total (Bs)
Camion para transporte de
verduras, frutas
Camion cava y hortalizas
para 4.00 20,000,000.00 80,000,000.00
transportar pollo, carne y
cerdo
Camion para transportar 4.00 20,000,000.00 80,000,000.00
Viveres 4.00 20,000,000.00 80,000,000.00
Total (Bs) 240,000,000.00

Mantenimiento
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Limpieza de campana und 9,850,000.00 1.00 9,850,000.00
Detergente en polvo saco (20 kg) 12,000,000.00 4.00 48,000,000.00
Limpia vidrios galon 2,800,000.00 4.00 11,200,000.00
Cloro litro 800,000.00 16.00 12,800,000.00
Desengrasante cuñete 4,500,000.00 2.00 9,000,000.00
Papel higienico bulto 3,500,000.00 2.00 7,000,000.00
Desinfectante galon 3,500,000.00 8.00 28,000,000.00
Esponja doble uso und 485,000.00 5.00 2,425,000.00
Esponja de alambre und 485,000.00 5.00 2,425,000.00
Lavaplatos cuñete 9,800,000.00 10.00 98,000,000.00
Alcohol litro 650,000.00 2.00 1,300,000.00
Papel aluminio rollo indust 18,000,000.00 1.00 18,000,000.00
Total (Bs) 248,000,000.00

3
 Papeleria
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Hojas blancas tamaño carta resma 3,500,000.00 2.00 7,000,000.00
Hojas blancas tamaño oficio resma 3,500,000.00 2.00 7,000,000.00
Hojas membretadas resma 6,500,000.00 1.00 6,500,000.00
Toner imprsora und 3,200,000.00 1.00 3,200,000.00
Grapas caja 900,000.00 1.00 900,000.00
Libro de actas und 850,000.00 2.00 1,700,000.00
Boligrafos caja 800,000.00 2.00 1,600,000.00
Lapiz mongol caja 800,000.00 1.00 800,000.00
Total (Bs) 28,700,000.00

Utileria
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Servilletas paquete 900,000.00 90.00 81,000,000.00
Vasos V57 paquete 1,200,000.00 50.00 60,000,000.00
Vasos V167 paquete 1,200,000.00 250.00 300,000,000.00
Guantes desechables cajas 950,000.00 7.00 6,650,000.00
Bolsas negras und 80,000.00 350.00 28,000,000.00
Bolsas transparentes paquete 2,500,000.00 12.00 30,000,000.00
Total (Bs) 505,650,000.00

4
 Depreciacion mobiliario
Descripcion Costo (Bs) Cantidad Años Utiles Total (Bs)
Impresora HP Laser Jet 1536 150,000,000.00 1.00 2.00 75,000,000.00
CPU 160,000,000.00 1.00 2.00 80,000,000.00
Monitor 20 pulgadas 140,000,000.00 1.00 2.00 70,000,000.00
Calculadora sumadora Casio 15,000,000.00 2.00 4.00 7,500,000.00
Equipo de sonido 32,000,000.00 1.00 4.00 8,000,000.00
Mueble madera, escritorio
moderno 150,000,000.00 1.00 4.00 37,500,000.00
Cartelera de corcho 4,000,000.00 2.00 1.00 8,000,000.00
Perforador papel 950,000.00 1.00 1.00 950,000.00
Engrapadora 1,600,000.00 2.00 1.00 3,200,000.00
Pizarra acrilica 1,600,000.00 1.00 4.00 400,000.00
Aire acondicionado split de
12.000 BTU 250,000,000.00 1.00 4.00 62,500,000.00
Termo plastico 2,500,000.00 5.00 1.00 12,500,000.00
Moldes para cupcakes 1,200,000.00 5.00 1.00 6,000,000.00
Silla ejecutiva 52,000,000.00 2.00 2.00 52,000,000.00
Cava de anime 3,500,000.00 2.00 1.00 7,000,000.00
Cava Coleman 85,000,000.00 1.00 2.00 42,500,000.00
Bascula de 100 kg 18,500,000.00 1.00 2.00 9,250,000.00
Bacula de 10 kg 12,500,000.00 1.00 2.00 6,250,000.00
Bascula de precision 9,500,000.00 1.00 2.00 4,750,000.00
Manguera de 50 mts 8,500,000.00 2.00 2.00 8,500,000.00
Tobo con exprimidor
industrial 98,000,000.00 2.00 1.00 196,000,000.00
Protector de voltaje 12,000,000.00 3.00 2.00 18,000,000.00
Total (Bs)
Anual 715,800,000.00
Total (Bs)
Mensual 59,650,000.00

5
 Obligaciones tributarias

Costo promedio
Descripcion mesnsual Total (Bs)
Seguro social 3,500,000.00 3,500,000.00
Banavih 1,500,000.00 1,500,000.00
Inces
Patente de industria y 3,750,000.00 3,750,000.00
comercio 32,000,000.00 32,000,000.00
Total 40,750,000.00

Menu Desayuno 1
Arepa Mixta 1
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Arepas und 60,000.00 2.00 120,000.00
Huevos revueltos racion 120,000.00 1.00 120,000.00
Ensalada reina pepiada racion 100,000.00 1.00 100,000.00
Queso blanco racion 70,000.00 1.00 70,000.00
Jugo natural 1/2 Lts 100,000.00 1.00 100,000.00
Café Und 50,000.00 1 50,000.00
Total 560,000.00

Menu Desayuno 2
Arepa Mixta 2
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Arepas und 60,000.00 2.00 120,000.00
Carne mechada tradicional racion 120,000.00 1.00 120,000.00
Ensalda de aguacate y
huevos sancochados en salsa
rosada racion 100,000.00 1.00 100,000.00

6
Queso blanco racion 70,000.00 1.00 70,000.00
Jugo natural 1/2 Lts 100,000.00 1.00 100,000.00
Café Und 50,000.00 1.00 50,000.00
Total 560,000.00

Promedio de los menu de desayuno 560,000.00

Menu Almuerzo 1
Suprema de pollo con champiñones a la crema
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Milanesa de pollo und 650,000.00 1.00 650,000.00
Salsa blanca benerica racion 70,000.00 1.00 70,000.00
champiñones racion 60,000.00 1.00 60,000.00
Queso pecorino racion 50,000.00 1.00 50,000.00
Platano al horno racion 40,000.00 1.00 40,000.00
Arroz salvaje racion 50,000.00 1.00 50,000.00
Ensalada rallada racion 60,000.00 1.00 60,000.00
Jugo natural 1/2 lts 100,000.00 1.00 100,000.00
Ponque und 60,000.00 1.00 60,000.00
Sopa de pollo con verduras und 90,000.00 1.00 90,000.00
Total 1,230,000.00

Menu Almuerzo 2
Beef Steak al vino
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Bistec de res und 520,000.00 1.00 520,000.00
Salsa al vino racion 70,000.00 1.00 70,000.00
Yuca racion 40,000.00 1.00 40,000.00
Arroz frito con vegetales racion 50,000.00 1.00 50,000.00
Ensalada cocida racion 60,000.00 1.00 60,000.00

7
Jugo natural racion 100,000.00 1.00 100,000.00
Tizana racion 60,000.00 1.00 60,000.00
Crema de verduras 1/2 lts 90,000.00 1.00 90,000.00
Total 990,000.00

Menu Almuerzo 3
Filet de Merluza a la Menier
Descripcion Unidad Costo (Bs) Cantidad Total (Bs)
Filet de merluza und 520,000.00 1.00 520,000.00
Salsa menier racion 70,000.00 1.00 70,000.00
Papas chorreadas racion 60,000.00 1.00 60,000.00
Pasta al pesto racion 50,000.00 1.00 50,000.00
Ensalada mixta racion 60,000.00 1.00 60,000.00
Jugo natural racion 100,000.00 1.00 100,000.00
Frutas racion 60,000.00 1.00 60,000.00
Sopa de res 1/2 lts 90,000.00 1.00 90,000.00
Total 1,010,000.00

Promedio de los menu de Almuerzos 1,076,666.67

8
Analisis de Precios Unitarios
Los gastos generales mensuales son divididos entre 10.200, numero promedio de platos
servidos en el comedor de INVECEM S.A y se les suma el promedio del costo de
los menu de desayuno y almuerzo

Desayunos
Costo por plato
Descripcion Costo (Bs) (Bs)
Transporte 148,000,000.00 14,509.80
Nomina 89,379,166.67 8,762.66
Dotacion 122,266,666.67 11,986.93
Fletes 240,000,000.00 23,529.41
Mantenimiento 248,000,000.00 24,313.73
Papeleria 28,700,000.00 2,813.73
Utileria 505,650,000.00 49,573.53
Depreciacion mobiliario 59,650,000.00 5,848.04
Obligaciones tributarias 40,750,000.00 3,995.10
Promedio de los menu 560,000.00 560,000.00
Subtotal 1 705,332.92
Utilidad 246,866.52
Subtotal 2 952,199.45
Responsabilidad
Social 28,565.98
Total 980,765.43

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 Almuerzos y Cenas
Costo por plato
Descripcion Costo (Bs) (Bs)
Transporte 148,000,000.00 14,509.80
Nomina 89,379,166.67 8,762.66
Dotacion 122,266,666.67 11,986.93
Fletes 240,000,000.00 23,529.41
Mantenimiento 300,000,000.00 29,411.76
Papeleria 28,700,000.00 2,813.73
Utileria 505,650,000.00 49,573.53
Depreciacion mobiliario 59,650,000.00 5,848.04
Obligaciones tributarias 40,750,000.00 3,995.10
Promedio de los menu 1,076,666.67 1,076,666.67
Subtotal 1 1,227,097.63
Utilidad 368,129.29
Subtotal 2 1,595,226.92
Responsabilidad
Social 47,856.81
Total 1,643,083.73

10
 Salario
NRO NOMBRES Y APELLIDOS No de C.I Cargo INGRESO Básico
1 YSRAEL DIAZ 9,884,901 COCINERO 2/1/2015 Bs. F 650,000.00
2 ALFREDO VARGAS 9,613,801 COCINERO 10/1/2017 Bs. F 650,000.00
3 FRANCI NAVEDA 11,117,798 AYUDANTE DE COCINA 2/1/2015 Bs. F 350,000.00
4 CARMEN PILAR 12,840,481 AYUDANTE DE COCINA 2/1/2015 Bs. F 350,000.00
5 LUISAURA MAESTRE 24,975,883 AYUDANTE DE COCINA 2/1/2015 Bs. F 350,000.00
6 YARITZA TERAN 11,928,170 AYUDANTE DE COCINA 5/17/2016 Bs. F 350,000.00
7 YUSMERLI VALLEJO 24,171,270 AYUDANTE DE COCINA 5/20/2016 Bs. F 350,000.00
8 GLADYS ZAPATA 4,364,649 AYUDANTE DE COCINA 2/2/2015 Bs. F 350,000.00
9 CARMEN TINOCO 14,642,298 AYUDANTE DE COCINA 4/28/2015 Bs. F 350,000.00
10 MARBENI TIRADO 18,043,407 AYUDANTE DE COCINA 8/5/2016 Bs. F 350,000.00
11 NELSON JIMENEZ 10,672,628 AYUDANTE DE COCINA 6/20/2016 Bs. F 350,000.00
12 CELIA GUARENAS 10,666,480 AYUDANTE DE COCINA 9/14/2015 Bs. F 350,000.00
13 FANNY VILLALBA 16,472,273 AYUDANTE DE COCINA 12/13/2015 Bs. F 350,000.00
14 BERTA GIL 6,302,422 AYUDANTE DE COCINA 31-04-2016 Bs. F 350,000.00
15 LISMER SOLORZANO 28,154,117 AYUDANTE DE COCINA 31-04-2016 Bs. F 350,000.00
16 ORLANDO CASTILLO 7,283,661 JEFE DE COMPRAS 2/1/2015 Bs. F 950,000.00
17 GUSTAVO RUIZ 15,037,487 SUPERVISOR 2/1/2015 Bs. F 950,000.00
18 GRACIELA RUIZ 17,689,787 CHEF REPOSTERA 4/15/2015 Bs. F 950,000.00
19 GUSTAVO ROJAS 18,043,560 GERENTE 2/1/2015 Bs. F 950,000.00
20 FLOR CASTILLO 8,781,563 ADMINISTRADOR 2/1/2015 Bs. F 950,000.00
21 NADIUSKA MEDINA 15,712,139 SUPERVISOR 2/1/2015 Bs. F 950,000.00
22 CARRERO MILEUDIS 16,804,831 SUPERVISOR 4/15/2015 Bs. F 950,000.00
23 EFRAIN CASTAÑO 11,738,975 CHEF 2/1/2015 Bs. F 950,000.00

1 YSRAEL DIAZ 9,884,901 COCINERO 2/1/2015 Bs. F 1,250,000.00

2 ALFREDO VARGAS 9,613,801 COCINERO 11/14/2016 Bs. F 3,000,000.00
3 FRANCI NAVEDA 11,117,798 AYUDANTE DE COCINA 2/1/2015 Bs. F 650,000.00
4 CARMEN PILAR 12,840,481 AYUDANTE DE COCINA 11/28/2016 Bs. F 650,000.00
5 LUISAURA MAESTRE 24,975,883 AYUDANTE DE COCINA 2/1/2015 Bs. F 650,000.00
6 YARITZA TERAN 11,928,170 AYUDANTE DE COCINA 5/17/2016 Bs. F 650,000.00
7 YUSMERLI VALLEJO 24,171,270 AYUDANTE DE COCINA 5/20/2016 Bs. F 650,000.00
8 GLADYS ZAPATA 4,364,649 AYUDANTE DE COCINA 2/2/2015 Bs. F 650,000.00
9 CARMEN TINOCO 14,642,298 AYUDANTE DE COCINA 4/28/2015 Bs. F 650,000.00
10 MARBENI TIRADO 18,043,407 AYUDANTE DE COCINA 8/5/2016 Bs. F 650,000.00
11 NELSON JIMENEZ 10,672,628 AYUDANTE DE COCINA 6/20/2016 Bs. F 650,000.00
12 CELIA GUARENAS 10,666,480 AYUDANTE DE COCINA 9/14/2015 Bs. F 650,000.00

11
13 FANNY VILLALBA 16,472,273 AYUDANTE DE COCINA 12/13/2015 Bs. F 650,000.00
14 BERTA GIL 6,302,422 AYUDANTE DE COCINA 31-04-2016 Bs. F 650,000.00
15 LISMER SOLORZANO 28,154,117 AYUDANTE DE COCINA 31-04-2016 Bs. F 650,000.00
16 ORLANDO CASTILLO 7,283,661 JEFE DE COMPRAS 2/1/2015 Bs. F 4,500,000.00
17 GUSTAVO RUIZ 15,037,487 SUPERVISOR 2/1/2015 Bs. F 4,500,000.00
18 GRACIELA RUIZ 17,689,787 CHEF REPOSTERA 4/15/2015 Bs. F 4,500,000.00
19 GUSTAVO ROJAS 18,043,560 GERENTE 2/1/2015 Bs. F 7,000,000.00
20 FLOR CASTILLO 8,781,563 ADMINISTRADOR 2/1/2015 Bs. F 7,000,000.00
21 NADIUSKA MEDINA 15,712,139 SUPERVISOR 2/1/2015 Bs. F 4,500,000.00
22 CARRERO MILEUDIS 16,804,831 SUPERVISOR 4/15/2015 Bs. F 4,500,000.00
23 EFRAIN CASTAÑO 11,738,975 CHEF EJECUTIVO 2/1/2015 Bs. F 6,000,000.00

12
VACACIONES BONIFICACION FIN DE AÑO PRESTACIONES
Bs. F 2,500,000.00 Bs. F 2,500,000.00 Bs. F 3,750,000.00
Bs. F 6,000,000.00 Bs. F 6,000,000.00 Bs. F 9,000,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00

13
 Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 1,300,000.00 Bs. F 1,300,000.00 Bs. F 1,950,000.00
Bs. F 9,000,000.00 Bs. F 9,000,000.00 Bs. F 13,500,000.00
Bs. F 9,000,000.00 Bs. F 9,000,000.00 Bs. F 13,500,000.00
Bs. F 9,000,000.00 Bs. F 9,000,000.00 Bs. F 13,500,000.00
Bs. F 14,000,000.00 Bs. F 14,000,000.00 Bs. F 21,000,000.00
Bs. F 14,000,000.00 Bs. F 14,000,000.00 Bs. F 21,000,000.00
Bs. F 9,000,000.00 Bs. F 9,000,000.00 Bs. F 13,500,000.00
Bs. F 9,000,000.00 Bs. F 9,000,000.00 Bs. F 13,500,000.00
Bs. F 12,000,000.00 Bs. F 12,000,000.00 Bs. F 18,000,000.00
Bs. F 110,400,000.00 Bs. F 110,400,000.00 Bs. F 165,600,000.00

14
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