Aspectos laborales

Las modalidades de contratación para cada puesto de trabajo y los servicios tercerizados se presentan en la Tabla 68.

Tabla 68

Forma de contratación.

Puestos Tipo de Contrato

Gerente General Contrato a Plazo fijo Asistente administrativo Contrato a Plazo fijo Gerente Comercial y Ventas Contrato a Plazo fijo Ejecutivo Comercial Contrato a Plazo fijo Jefe de producción Contrato a Plazo fijo

Operarios Contrato Temporal

Contabilidad Locación de servicios

Transporte Locación de servicios

Control de Calidad Locación de servicios Nota: Fuente y elaboración propia

La jornada ordinaria de trabajo es de ocho (8) horas diarias o cuarenta y ocho (48) horas semanales como máximo. El tiempo trabajado que exceda a la jornada diaria o semanal se considera sobretiempo y se abona con un recargo a convenir.

Se contará con registro permanente de control de asistencia, en el que los trabajadores consignarán de manera personal el tiempo de labores. No existirá obligación de llevar un registro de control de asistencia para trabajadores de dirección, los que no se encuentran sujetos a fiscalización inmediata y los que prestan servicios intermitentes durante el día.

A continuación, se presentan en forma detallada las estimaciones de:

(i) Costo de Planilla Administrativa, Comercial y de Producción (ver Tabla 69).

(ii) Gastos de Personal Administrativo proyectado de diciembre 2017 al año 2021 (ver Tabla 70).

(iii) Proyección de Sueldos Personal Administrativo para el Capital de Trabajo de diciembre 2017al año 2021 (ver Tabla 71).

(iv) Gastos de Personal Comercial proyectado de diciembre 2017al año 2021 (ver Tabla 72).

(v) Proyección de Sueldos Personal Comercial para el Capital de Trabajo de diciembre 2017al año 2021 (ver Tabla 73).

(vi) Gastos de Personal Producción (Mano de Obra Directa) proyectado de diciembre 2017al año 2021 (ver Tabla 74).

(vii) Proyección de Sueldos Personal de Producción (Mano de Obra Indirecta) para el Capital de Trabajo de diciembre 2017al año 2021 (ver Tabla 75)

(viii) Gastos de Personal Producción (Mano de Obra Indirecta) proyectado de diciembre 2017al año 2021 (ver Tabla 76).

(ix) Proyección de Sueldos Personal de Producción (Mano de Obra Directa) para el Capital de Trabajo de diciembre 2017al año 2021 (ver Tabla 77)

(x) Resumen de sueldos proyectados de diciembre 2017 al año 2021 (ver Tabla 78) y porcentaje en relación a las ventas (ver Tabla 79)

(xi) Finalmente, se presentan los costos de los servicios tercerizados (ver Tabla 80 y Tabla 81 )

Tabla 69

Planilla Administrativa, Comercial y de Producción - Conserva Berrylicious S.A.C.

Nota: Fuente y elaboración propia

Tabla 70

Gastos de Personal Administrativo proyectado, diciembre 2017 – 2021.

Nota: Fuente y elaboración propia

Área Puestos año 1 año 2 año 3 año 4 año 2018 año 2019 año 2020 año 2021

ADMINISTRATIVA GERENTE GENERAL 1 1 1 1 S/. 6,000 S/. 6,000 S/. 6,500 S/. 6,500 ADMINISTRATIVA ASISTENTE ADMINISTRATIVO 1 1 1 1 S/. 1,800 S/. 1,800 S/. 2,300 S/. 2,300 COMERCIAL GERENTE COMERCIAL Y VENTAS 1 1 1 1 S/. 4,000 S/. 4,000 S/. 4,500 S/. 4,500 COMERCIAL EJECUTIVO COMERCIAL 1 1 1 1 S/. 1,200 S/. 1,200 S/. 1,500 S/. 1,500 PRODUCCIÓN JEFE DE PRODUCCIÓN 1 1 1 1 S/. 2,500 S/. 2,500 S/. 3,000 S/. 3,000

PRODUCCIÓN OPERARIOS 4 6 7 7 S/. 850 S/. 850 S/. 1,000 S/. 1,000

Total 9 11 12 12

Cuadro de provisiones Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 GERENTE GENERAL S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 72,000.00 S/. 72,000.00 S/. 78,000.00 S/. 78,000.00 ASISTENTE ADMINISTRATIVO S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 21,600.00 S/. 21,600.00 S/. 27,600.00 S/. 27,600.00 Total Sueldo Bruto S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 93,600.00 S/. 93,600.00 S/. 105,600.00 S/. 105,600.00 Gratificación (1/12) S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 650.00 S/. 7,800.00 S/. 15,600.00 S/. 17,600.00 S/. 17,600.00 Total Sueldo S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 8,450.00 S/. 101,400.00 S/. 109,200.00 S/. 123,200.00 S/. 123,200.00 CTS(1/24) S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 352.08 S/. 4,225.00 S/. 9,100.00 S/. 10,266.67 S/. 10,266.67 Essalud (9%) S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 8,424.00 S/. 8,424.00 S/. 9,504.00 S/. 9,504.00 Bono ley (9% de las gratificaciones) S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 58.50 S/. 702.00 S/. 1,404.00 S/. 1,584.00 S/. 1,584.00 Asignación familiar S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 SCTR 1% sueldo básico S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 936.00 S/. 936.00 S/. 1,056.00 S/. 1,056.00 Gasto total Administrativo S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 9,810.58 S/. 117,727.00 S/. 131,104.00 S/. 147,650.67 S/. 147,650.67

Tabla 71

Proyección de Sueldos Personal Administrativo para el Capital de Trabajo, diciembre 2017 -2021.

Nota: Fuente y elaboración propia.

Tabla 72

Gastos de Personal Comercial proyectado, diciembre 2017 – 2021.

Nota: Fuente y elaboración propia.

Cuadro de pagos Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 Sueldo Bruto S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00 S/. 93,600.00 S/. 93,600.00 S/. 105,600.00 S/. 105,600.00 Gratificación S/. 650.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 3,900.00 S/. 0.00 S/. 0.00 S/. 3,900.00 S/. 7,800.00 S/. 15,600.00 S/. 17,600.00 S/. 17,600.00

Pago de CTS S/. 0.00 S/. 0.00 S/. 0.00 S/. 2,112.50 S/. 2,112.50 S/. 4,225.00 S/. 9,100.00 S/. 10,266.67 S/. 10,266.67

Essalud S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 702.00 S/. 8,424.00 S/. 8,424.00 S/. 9,504.00 S/. 9,504.00

Bono ley (9% de las gratificaciones) S/. 58.50 S/. 351.00 S/. 351.00 S/. 702.00 S/. 1,404.00 S/. 1,584.00 S/. 1,584.00

Asignación familiar S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 SCTR 1% sueldo básico S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 78.00 S/. 936.00 S/. 936.00 S/. 1,056.00 S/. 1,056.00 Pago Total planilla administrativa S/. 8,756.50 S/. 8,750.00 S/. 8,750.00 S/. 8,750.00 S/. 8,750.00 S/. 10,862.50 S/. 8,750.00 S/. 13,001.00 S/. 8,750.00 S/. 8,750.00 S/. 8,750.00 S/. 10,862.50 S/. 13,001.00 S/. 117,727.00 S/. 131,104.00 S/. 147,650.67 S/. 147,650.67

Cuadro de provisiones Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 GERENTE COMERCIAL Y VENTAS S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 48,000.00 S/. 48,000.00 S/. 54,000.00 S/. 54,000.00 EJECUTIVO COMERCIAL S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 14,400.00 S/. 14,400.00 S/. 18,000.00 S/. 18,000.00 Total Sueldo Bruto S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 62,400.00 S/. 62,400.00 S/. 72,000.00 S/. 72,000.00 Gratificación (1/12) S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 5,200.00 S/. 10,400.00 S/. 12,000.00 S/. 12,000.00 Total Sueldo S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 5,633.33 S/. 67,600.00 S/. 72,800.00 S/. 84,000.00 S/. 84,000.00 CTS(1/24) S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 234.72 S/. 2,816.67 S/. 6,066.67 S/. 7,000.00 S/. 7,000.00 Essalud (9%) S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 5,616.00 S/. 5,616.00 S/. 6,480.00 S/. 6,480.00 Bono ley (9% de las gratificaciones) S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 39.00 S/. 468.00 S/. 936.00 S/. 1,080.00 S/. 1,080.00 Asignación familiar S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 SCTR (1% del sueldo básico) S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 624.00 S/. 624.00 S/. 720.00 S/. 720.00 Gasto planilla fija de ventas S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 6,597.06 S/. 79,164.67 S/. 88,082.67 S/. 101,320.00 S/. 101,320.00 Comisión variable 1% de las ventas S/. 826.24 S/. 938.77 S/. 1,051.30 S/. 812.40 S/. 1,037.46 S/. 924.93 S/. 605.41 S/. 717.94 S/. 830.46 S/. 1,056.80 S/. 1,169.33 S/. 1,281.86 S/. 11,252.90 S/. 12,383.88 S/. 13,530.85 S/. 14,695.14 Total Gasto de planilla de ventas S/. 7,423.30 S/. 7,535.83 S/. 7,648.36 S/. 7,409.46 S/. 7,634.52 S/. 7,521.99 S/. 7,202.46 S/. 7,314.99 S/. 7,427.52 S/. 7,653.85 S/. 7,766.38 S/. 7,878.91 S/. 90,417.57 S/. 100,466.54 S/. 114,850.85 S/. 116,015.14

Tabla 73

Proyección de Sueldos Personal Comercial para el Capital de Trabajo, diciembre 2017 -2021.

Nota: Fuente y elaboración propia.

Tabla 74

Gastos de Personal de Producción (Mano de Obra Directa) proyectado, diciembre 2017 – 2021.

Nota: Fuente y elaboración propia.

Cuadro de pagos Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 Sueldo Bruto S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 5,200.00 S/. 62,400.00 S/. 62,400.00 S/. 72,000.00 S/. 72,000.00 Gratificación S/. 433.33 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 2,600.00 S/. 0.00 S/. 0.00 S/. 2,600.00 S/. 5,200.00 S/. 10,400.00 S/. 12,000.00 S/. 12,000.00

Pago de CTS S/. 0.00 S/. 0.00 S/. 0.00 S/. 1,408.33 S/. 1,408.33 S/. 2,816.67 S/. 6,066.67 S/. 7,000.00 S/. 7,000.00

Essalud S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 468.00 S/. 5,616.00 S/. 5,616.00 S/. 6,480.00 S/. 6,480.00

Bono ley (9% de las gratificaciones) S/. 39.00 S/. 234.00 S/. 234.00 S/. 468.00 S/. 936.00 S/. 1,080.00 S/. 1,080.00

Asignación familiar S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 170.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 S/. 2,040.00 SCTR (1% del sueldo básico) S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 52.00 S/. 624.00 S/. 624.00 S/. 720.00 S/. 720.00 Comisión variable 1% de las ventas S/. 826.24 S/. 938.77 S/. 1,051.30 S/. 812.40 S/. 1,037.46 S/. 924.93 S/. 605.41 S/. 717.94 S/. 830.46 S/. 1,056.80 S/. 1,169.33 S/. 1,281.86 S/. 11,252.90 S/. 12,383.88 S/. 13,530.85 S/. 14,695.14 Pago total planilla de ventas S/. 5,894.33 S/. 6,716.24 S/. 6,828.77 S/. 6,941.30 S/. 6,702.40 S/. 8,335.79 S/. 6,814.93 S/. 9,329.41 S/. 6,607.94 S/. 6,720.46 S/. 6,946.80 S/. 8,467.66 S/. 10,005.86 S/. 90,417.57 S/. 100,466.54 S/. 114,850.85 S/. 116,015.14

Cuadro de provisiones Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 OPERARIOS S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 40,800.00 S/. 61,200.00 S/. 84,000.00 S/. 84,000.00 Total Sueldo Bruto S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 40,800.00 S/. 61,200.00 S/. 84,000.00 S/. 84,000.00 Gratificación(1/12) S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 283.33 S/. 3,400.00 S/. 10,200.00 S/. 14,000.00 S/. 14,000.00 Total Sueldo S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 3,683.33 S/. 44,200.00 S/. 71,400.00 S/. 98,000.00 S/. 98,000.00 CTS(1/24) S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 153.47 S/. 1,841.67 S/. 5,950.00 S/. 8,166.67 S/. 8,166.67 Essalud (9%) S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 3,672.00 S/. 5,508.00 S/. 7,560.00 S/. 7,560.00 Bono ley(9% de las gratificaciones) S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 25.50 S/. 306.00 S/. 918.00 S/. 1,260.00 S/. 1,260.00 Asignación familiar S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 4,080.00 S/. 6,120.00 S/. 7,140.00 S/. 7,140.00 SCTR(1% del sueldo básico) S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 408.00 S/. 612.00 S/. 840.00 S/. 840.00 Costo MOD S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 4,542.31 S/. 54,507.67 S/. 90,508.00 S/. 122,966.67 S/. 122,966.67

Tabla 75

Proyección de Sueldos Personal de Producción (Mano de Obra Directa) para el Capital de Trabajo, diciembre 2017 -2021.

Nota: Fuente y elaboración propia.

Tabla 76

Gastos de Personal de Producción (Mano de Obra Indirecta) proyectado de diciembre 2017 al año 2021.

Nota: Fuente y elaboración propia.

Cuadro de pagos Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 Sueldo Bruto S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 3,400.00 S/. 40,800.00 S/. 61,200.00 S/. 84,000.00 S/. 84,000.00 Gratificación S/. 283.33 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 1,700.00 S/. 0.00 S/. 0.00 S/. 1,700.00 S/. 3,400.00 S/. 10,200.00 S/. 14,000.00 S/. 14,000.00

Pago de CTS S/. 0.00 S/. 0.00 S/. 0.00 S/. 920.83 S/. 920.83 S/. 1,841.67 S/. 5,950.00 S/. 8,166.67 S/. 8,166.67

Essalud S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 3,672.00 S/. 5,508.00 S/. 7,560.00 S/. 7,560.00

Bono ley(9% de las gratificaciones) S/. 25.50 S/. 153.00 S/. 153.00 S/. 306.00 S/. 918.00 S/. 1,260.00 S/. 1,260.00

Asignación familiar S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 340.00 S/. 4,080.00 S/. 6,120.00 S/. 7,140.00 S/. 7,140.00 SCTR(1% del sueldo básico) S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 34.00 S/. 408.00 S/. 612.00 S/. 840.00 S/. 840.00 Pago planilla MOD S/. 4,082.83 S/. 4,080.00 S/. 4,080.00 S/. 4,080.00 S/. 4,080.00 S/. 5,000.83 S/. 4,080.00 S/. 5,933.00 S/. 4,080.00 S/. 4,080.00 S/. 4,080.00 S/. 5,000.83 S/. 5,933.00 S/. 54,507.67 S/. 90,508.00 S/. 122,966.67 S/. 122,966.67

Cuadro de provisiones Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 JEFE DE PRODUCCION S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 30,000.00 S/. 30,000.00 S/. 36,000.00 S/. 36,000.00 Total Sueldo Bruto S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 30,000.00 S/. 30,000.00 S/. 36,000.00 S/. 36,000.00 Gratificación(1/12) S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 208.33 S/. 2,500.00 S/. 5,000.00 S/. 6,000.00 S/. 6,000.00 Total Sueldo S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 2,708.33 S/. 32,500.00 S/. 35,000.00 S/. 42,000.00 S/. 42,000.00 CTS(1/24) S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 112.85 S/. 1,354.17 S/. 2,916.67 S/. 3,500.00 S/. 3,500.00 Essalud (9%) S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 2,700.00 S/. 2,700.00 S/. 3,240.00 S/. 3,240.00 Bono ley(9% de las gratificaciones) S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 18.75 S/. 225.00 S/. 450.00 S/. 540.00 S/. 540.00 Asignación familiar S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 1,020.00 S/. 1,020.00 S/. 1,020.00 S/. 1,020.00 SCTR(1% del sueldo básico) S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 300.00 S/. 300.00 S/. 360.00 S/. 360.00 Costo MOI S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 3,174.93 S/. 38,099.17 S/. 42,386.67 S/. 50,660.00 S/. 50,660.00

Tabla 77

Proyección de Sueldos Personal de Producción (Mano de Obra Indirecta) para el Capital de Trabajo, diciembre 2017 al año 2021.

Nota: Fuente y elaboración propia.

Tabla 78

Resumen de sueldos proyectados, diciembre 2017 al año 2021.

Nota: Fuente y elaboración propia.

Tabla 79

Porcentaje de costos de planilla en relación a las ventas 2018 -2021.

2018 2019 2020 2021

Valor de ventas S/. 1,125,290.08 S/. 1,238,387.78 S/. 1,353,084.90 S/. 1,469,514.27 Total pago de planillas S/. 300,751.40 S/. 364,465.21 S/. 436,128.18 S/. 437,292.48

% de las ventas 26.73% 29.43% 32.23% 29.76%

Nota: Fuente y elaboración propia.

Cuadro de pagos Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 Sueldo Bruto S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 30,000.00 S/. 30,000.00 S/. 36,000.00 S/. 36,000.00 Gratificación S/. 208.33 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 1,250.00 S/. 0.00 S/. 0.00 S/. 1,250.00 S/. 2,500.00 S/. 5,000.00 S/. 6,000.00 S/. 6,000.00

Pago de CTS S/. 0.00 S/. 0.00 S/. 0.00 S/. 677.08 S/. 677.08 S/. 1,354.17 S/. 2,916.67 S/. 3,500.00 S/. 3,500.00

Essalud S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 225.00 S/. 2,700.00 S/. 2,700.00 S/. 3,240.00 S/. 3,240.00

Bono ley (9% de las gratificaciones) S/. 18.75 S/. 112.50 S/. 112.50 S/. 225.00 S/. 450.00 S/. 540.00 S/. 540.00

Asignación familiar S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 1,020.00 S/. 1,020.00 S/. 1,020.00 S/. 1,020.00 SCTR(1% del sueldo básico) S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00 S/. 300.00 S/. 300.00 S/. 360.00 S/. 360.00 Pago planilla MOI S/. 2,837.08 S/. 2,835.00 S/. 2,835.00 S/. 2,835.00 S/. 2,835.00 S/. 3,512.08 S/. 2,835.00 S/. 4,197.50 S/. 2,835.00 S/. 2,835.00 S/. 2,835.00 S/. 3,512.08 S/. 4,197.50 S/. 38,099.17 S/. 42,386.67 S/. 50,660.00 S/. 50,660.00

Cuadro resumen Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 Pago Total planilla administrativa S/. 8,756.50 S/. 8,750.00 S/. 8,750.00 S/. 8,750.00 S/. 8,750.00 S/. 10,862.50 S/. 8,750.00 S/. 13,001.00 S/. 8,750.00 S/. 8,750.00 S/. 8,750.00 S/. 10,862.50 S/. 13,001.00 S/. 117,727.00 S/. 131,104.00 S/. 147,650.67 S/. 147,650.67 Pago total planilla de ventas S/. 5,894.33 S/. 6,716.24 S/. 6,828.77 S/. 6,941.30 S/. 6,702.40 S/. 8,335.79 S/. 6,814.93 S/. 9,329.41 S/. 6,607.94 S/. 6,720.46 S/. 6,946.80 S/. 8,467.66 S/. 10,005.86 S/. 90,417.57 S/. 100,466.54 S/. 114,850.85 S/. 116,015.14 Pago planilla MOD S/. 4,082.83 S/. 4,080.00 S/. 4,080.00 S/. 4,080.00 S/. 4,080.00 S/. 5,000.83 S/. 4,080.00 S/. 5,933.00 S/. 4,080.00 S/. 4,080.00 S/. 4,080.00 S/. 5,000.83 S/. 5,933.00 S/. 54,507.67 S/. 90,508.00 S/. 122,966.67 S/. 122,966.67 Pago planilla MOI S/. 2,837.08 S/. 2,835.00 S/. 2,835.00 S/. 2,835.00 S/. 2,835.00 S/. 3,512.08 S/. 2,835.00 S/. 4,197.50 S/. 2,835.00 S/. 2,835.00 S/. 2,835.00 S/. 3,512.08 S/. 4,197.50 S/. 38,099.17 S/. 42,386.67 S/. 50,660.00 S/. 50,660.00 Total pago de planillas S/. 21,570.75 S/. 22,381.24 S/. 22,493.77 S/. 22,606.30 S/. 22,367.40 S/. 27,711.21 S/. 22,479.93 S/. 32,460.91S/. 22,272.94 S/. 22,385.46 S/. 22,611.80 S/. 27,843.08 S/. 33,137.36 S/. 300,751.40 S/. 364,465.21 S/. 436,128.18 S/. 437,292.48

Tabla 80

Costo mensual de servicios tercerizados.

Nota: Fuente y elaboración propia.

Tabla 81

Gastos por Servicios Tercerizados del Transportista 2018 – 2021.

Nota: Fuente y elaboración propia.

Servicios tercerizados Monto en S/. frecuencia Dic- 17 Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 sep- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021 CONTROL DE CALIDAD S/. 990 MENSUAL S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 990.00 S/. 11,880.00 S/. 11,880.00 S/. 11,880.00 S/. 11,880.00 CONTABILIDAD S/. 450 MENSUAL S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 TRANSPORTISTA 300 por viaje MENSUAL S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 900.00 S/. 900.00 S/. 6,300.00 S/. 6,900.00 S/. 7,500.00 S/. 8,100.00 Total servicios tercerizados S/. 4,140.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 4,740.00 S/. 5,040.00 S/. 5,040.00 S/. 55,980.00 S/. 56,580.00 S/. 57,180.00 S/. 57,780.00

Ene- 18 Feb- 18 Mar- 18 Abr- 18 May- 18 Jun- 18 Jul- 18 Ago- 18 Set- 18 Oct- 18 Nov- 18 Dic- 18 2018 2019 2020 2021

Berries en conserva aguaymanto a producir 4335 4802 5376 4106 5322 4698 3039 3677 4250 5421 5978 6551 57556 63073 68656 74563

Berries en conserva arándano a producir 2317 2567 2873 2194 2844 2511 1624 1965 2271 2897 3195 3501 30760 33708 36691 39848

Berries en conserva Fresa producir 4008 4440 4971 3796 4921 4344 2810 3399 3930 5012 5527 6057 53216 58316 63479 68940

Berries en conserva mix producir 3553 3936 4407 3366 4363 3851 2491 3014 3484 4443 4900 5370 47177 58336 63479 68940

Total unidades a producir 14212 15746 17627 13462 17450 15405 9963 12055 13935 17774 19599 21480 188709 213433 232304 252291

Total en kg *425/1000 6040 6692 7491 5722 7416 6547 4234 5123 5923 7554 8330 9129 80201 90709 98729 107223

Total viajes (/4000) 2 2 2 2 2 2 2 2 2 2 3 3 21 23 25 27

Costo de transportista a supermercados - autoservicios S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 900.00 S/. 900.00 S/. 6,300.00 S/. 6,900.00 S/. 7,500.00 S/. 8,100.00 IGV S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 162.00 S/. 162.00 S/. 1,134.00 S/. 1,242.00 S/. 1,350.00 S/. 1,458.00 Monto total S/. 708.00 S/. 708.00 S/. 708.00 S/. 708.00 S/. 708.00 S/. 708.00 S/. 708.00 S/. 708.00 S/. 708.00 S/. 708.00 S/. 1,062.00 S/. 1,062.00 S/. 7,434.00 S/. 8,142.00 S/. 8,850.00 S/. 9,558.00

Capítulo VI. Estudio técnico