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Los costes estratégicos de la actividad empresarial - El manejo de los costos empresariales

3 - El manejo de los costos empresariales

Monografía creado por Raúl Arrarte Mera. Extraido de: http://www.gestiopolis.com/Canales4/eco/costosestra.htm
27 de Mayo de 2006
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""<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2><SPAN style="mso-ansi-language: ES; mso-bidi-font-size: 10.0pt">Veamos a continuación el siguiente caso tipo, basado en el sustento teórico anterior, para demostrar la importancia de la administración de los costos estratégicos.</SPAN><SPAN lang=ES-PE><?XML:NAMESPACE PREFIX = O /><O:P> </O:P></SPAN></FONT><FONT size=2> </FONT></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>El valor de venta de un producto de chocolate especial, en un mercado de golosinas que es altamente competitivo, es de S/.350 unidad mas IGV. de 19%.</FONT></SPAN></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2><B><SPAN lang=ES-PE>DULCES SAC,</SPAN></B><SPAN lang=ES-PE>. es una empresa de reciente constitución, que para manufacturar 100 </SPAN></FONT><SPAN lang=ES-PE><FONT size=2>unidades del producto en referencia ha estimado la estructura de costos siguiente:</FONT></SPAN><FONT size=2> </FONT></P>
<P><FONT size=2> </FONT></P>
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<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><B style="mso-bidi-font-weight: normal"><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>CONCEPTO<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 120.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=161>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><B style="mso-bidi-font-weight: normal"><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>S/,<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 144.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=192>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><B style="mso-bidi-font-weight: normal"><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>COMENTARIOS<O:P> </O:P></FONT></SPAN></B></P></TD></TR>
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<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>Materiales Directo<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 120.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=161>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=EN-US style="mso-ansi-language: EN-US; mso-bidi-font-size: 12.0pt"><FONT size=2>20,000<O:P> </O:P></FONT></SPAN></P></TD>
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<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2> <SPAN lang=EN-US style="mso-ansi-language: EN-US; mso-bidi-font-size: 12.0pt"><O:P> </O:P></SPAN></FONT></P></TD></TR>
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<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 167.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=223>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN style="mso-ansi-language: ES; mso-bidi-font-size: 12.0pt"><FONT size=2>Mano de .Obra Directa<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 120.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=161>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>10,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 144.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=192>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><O:P> </O:P></SPAN></FONT></P></TD></TR>
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<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>Costos Indirectos de Fabricación.<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 120.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=161>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>10,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 144.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=192>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>10%<SPAN style="mso-spacerun: yes">  </SPAN>es costo variable<O:P> </O:P></FONT></SPAN></P></TD></TR>
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<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 167.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=223>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>Gastos Operación.<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 120.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=161>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>8,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 144.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=192>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>20%<SPAN style="mso-spacerun: yes">  </SPAN>es costo variable<O:P> </O:P></FONT></SPAN></P></TD></TR>
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<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 167.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=223>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><B style="mso-bidi-font-weight: normal"><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>TOTAL<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 120.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=161>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><B style="mso-bidi-font-weight: normal"><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>48,000<O:P> </O:P></FONT></SPAN></B></P></TD>
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<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><O:P> </O:P></SPAN></FONT></P></TD></TR></TBODY></TABLE>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2></FONT></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2> </FONT></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>La demanda anual del producto que sería atendida por la empresa <B>DULCES SAC</B> podría fluctuar entre los niveles siguientes:</FONT></SPAN></P>
<P><FONT size=2> </FONT></P>
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<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>UNIDADES</FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><B style="mso-bidi-font-weight: normal"><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>PROBABILIDAD DE OCURRENCIA<O:P> </O:P></FONT></SPAN></B></P></TD></TR>
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<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 216.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>180<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>20<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 216.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>200<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>60<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 216.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>250<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 12.0pt"><FONT size=2>20<O:P> </O:P></FONT></SPAN></P></TD></TR></TBODY></TABLE>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2> <O:P> </O:P></FONT></SPAN></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>Asumiendo que las condiciones señaladas para los costos y las ventas pronosticadas permanecerían estables durante los próximos 3 años, se desea elaborar la estrategia de acción más conveniente para esta empresa.</FONT></SPAN><FONT size=2> </FONT></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>Adicionalmente, qué sucedería si en el segundo año de operación aparece otra competencia “<B>DULCEMIEL<SPAN style="mso-spacerun: yes">  </SPAN>SAC”</B> que tendría un costo fijo de S/.15,000 y costo variable unitario de S/.260. Asumir que la demanda que cubre la empresa <B>DULCES SAC </B>representa el 25% de la demanda total del mercado, y que la compañía <B>“DULCEMIEL SAC”</B> absorbería el 50% del total, siendo cubierto el resto del mercado por diversas compañías de menor capacidad.</FONT></SPAN><FONT size=2> </FONT></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>Cabe indicar que en la actualidad, la demanda insatisfecha es atendida por empresas extranjeras, esperándose que la producción local pueda desplazarlas, dado los esfuerzos realizados para reconvertir el sector de golosinas haciéndolas más competitivas a nivel internacional.</FONT></SPAN><FONT size=2> </FONT></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>Para sus propuestas de solución, considere 2 escenarios:</FONT></SPAN></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-list: l4 level1 lfo5; tab-stops: list 53.25pt" align=left><SPAN lang=ES-PE><FONT size=2>a)<SPAN style="FONT-WEIGHT: normal; FONT-STYLE: normal; FONT-VARIANT: normal">                  </SPAN>Asumir la Mano de Obra Directa. como costo fijo</FONT></SPAN></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-list: l4 level1 lfo5; tab-stops: list 53.25pt" align=left><SPAN lang=ES-PE><FONT size=2>b)<SPAN style="FONT-WEIGHT: normal; FONT-STYLE: normal; FONT-VARIANT: normal">                 </SPAN>Asumir la Mano de Obra Directa. como costo variable.</FONT></SPAN></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2> <O:P> </O:P></FONT></SPAN><B><SPAN lang=ES-PE><FONT size=2> <O:P> </O:P></FONT></SPAN></B></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><B><SPAN lang=ES-PE><FONT size=2>DESARROLLO DEL CASO</FONT></SPAN></B></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>ANEXO No. 1<SPAN style="mso-tab-count: 1">                </SPAN>ANÁLISIS DE LA DEMANDA PROBABLE DE DULCES SAC</FONT></SPAN></P>
<TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=0 cellPadding=0 border=1>
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<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 84.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid" vAlign=top width=113>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>UNIDADES<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>PROBABILIDAD DE OCURRENCIA<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 148.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=198>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>DEMANDA PROBABLE<O:P> </O:P></FONT></SPAN></B></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 84.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=113>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>180<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>20 <O:P></O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 148.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=198>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>36<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 84.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=113>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>200<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>60<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 148.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=198>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>120<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 84.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=113>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>250<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>20<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 148.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=198>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE><FONT size=2>50<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 84.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=113>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>TOTAL<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 216pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=288>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <B><SPAN lang=ES-PE><O:P> </O:P></SPAN></B></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 148.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=198>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>206 (1)<O:P> </O:P></FONT></SPAN></B></P></TD></TR></TBODY></TABLE>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2><B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt">(1) </SPAN></B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt">Resultado de multiplicar las unidades por la probabilidad de ocurrencia (180*0.2 = 36)<O:P> </O:P></SPAN></FONT></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2> <O:P> </O:P></FONT></SPAN></B></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>ANEXO No. 2<SPAN style="mso-tab-count: 1">                </SPAN>ANÁLISIS DE LA INFORMACIÓN DE DULCES SAC</FONT></SPAN></P>
<TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=0 cellPadding=0 border=1>
<TBODY>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid" vAlign=top width=257 rowSpan=3>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2> <O:P> </O:P></FONT></SPAN></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>CONCEPTOS</FONT></SPAN></P>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><FONT size=2> <SPAN lang=ES-PE><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=168 colSpan=2>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>ESCENARO 1<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 130.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=174 colSpan=2>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>ESCENARIO 2</FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=168 colSpan=2>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>MOD COSTO FIJO<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 130.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=174 colSpan=2>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>MOD COSTO VARIABLE</FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>PARCIAL<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>TOTAL<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>PARCIAL<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE><FONT size=2>TOTAL<O:P> </O:P></FONT></SPAN></B></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Nivel de Ventas<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>100<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>100<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Valor de Venta Unitario<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>350<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>350<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE><FONT size=2>Costo Variable Unitario</FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Materiales Directos<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>20,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>200<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>20,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>200<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Mano de Obra Directa<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>0<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>0<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>10,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>100<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Costos Indirectos de Fabricación<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>1,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>10<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>1,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>10<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Gastos Operacionales<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>1,600<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><U><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>16<O:P> </O:P></FONT></SPAN></U></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>1,600<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><U><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>16<O:P> </O:P></FONT></SPAN></U></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>TOTAL <O:P></O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></B></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>226<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></B></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>326<O:P> </O:P></FONT></SPAN></B></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Costo Fijo<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px" align=left><SPAN lang=ES-PE style="FONT-WEIGHT: normal"><FONT size=2>Costos Indirectos de Fabricación<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>9,000<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>9,000<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Gastos Operacionales<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>6,400<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>6,400<O:P> </O:P></FONT></SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>Mano de Obra Directa<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><O:P> </O:P></SPAN></FONT></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><U><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>10,000<O:P> </O:P></FONT></SPAN></U></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=108>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>0<O:P> </O:P></FONT></SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 49.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=66>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><U><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>0<O:P> </O:P></FONT></SPAN></U></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 192.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=257>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.0pt"><FONT size=2>TOTAL<O:P> </O:P></FONT></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: medium none; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=84>
<P style="MARGIN-LEFT: 10px; MARGIN-RIGHT: 10px; mso-layout-grid-align: none" align=left><FONT size=2> <B><SPAN lang=ES-PE style="mso-bidi-font-size: 10.
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2 opiniones

Los costes estrategicos de la actividad empresarial.

El temas es bueno y explicito.
Excellente articulo.

Conceptos concisos , buen engranaje de los subtemas y con un ejemplo practico claro ( algo de lo que carece la mayoría de teoria empresarial que abunda en internet y en los cursos de ciencias empresariales actualmente).

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Autor y licencia de 'Los costes estratégicos de la actividad empresarial'


Monografía de Raúl Arrarte Mera. Extraido de: http://www.gestiopolis.com/Canales4/eco/costosestra.htm CopyLeft
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