ITEM DESCRIPCION CANT. UM. P.L.u P.L.

T
S/.
1 CAMISAS POLIESTER ( SMALL) 50 20.50 1,025.00
2 POLOS DE ALGODÓN (S) 35 15.50 542.50
3 CAMISAS ESTAMPADAS ( SMALL) 40 20.00 800.00
4 CORBATAS BORDADAS 100 9.50 950.00
5 CORBATAS LLANAS 120 6.80 816.00
6 CORBATAS DE HILO FINO 120 13.50 1,620.00
7 PANTALONES DRILL N° 36 80 25.00 2,000.00
8 GORROS TIPO KEPI 50 12.00 600.00
9 GORROS TIPO TUMI 60 10.00 600.00
10 GORROS TIPO BICERA 70 9.50 665.00
11 PARES DE MEDIA DE ALGODÓN 150 6.80 1,020.00
12 POLERA HAWAIANA 60 12.50 750.00
13 PANTALONES DRILL PARA NIÑO 50 25.00 1,250.00
14 PIJAMA ALGODÓN NIÑOS 30 18.00 540.00
15 PAJAMA POLIESTER NIÑOS 40 12.50 500.00

13,678.50

ITEM DESCRIPCION CANT. UM. P.L.u P.L.T

$
1 TV COLOR 24" LCD 10 PZAS 650.00 6,500.00
2 LAPTOP HP COREL DUO C/ CAM 20 PZAS 550.00 11,000.00
3 MICRO ONDA PHILIPS 30 PZAS 55.00 1,650.00
4 IMPRESORA EPSON 745 20 PZAS 85.00 1,700.00
5 MONITOR 17" SANSUNG COLOR 30 PZAS 57.00 1,710.00
6 CAMARA FOTOGRAFICA DIGITAL KODAK 50 PZAS 50.00 2,500.00
7 FILMADORA SONY 10 PZAS 700.00 7,000.00
8 LICUADORA OSTER 20 PZAS 20.00 400.00
9 PLANCHA NATIONAL 20 PZAS 20.00 400.00
10 LICUO EXTRACTOR INTERNACIONAL 15 PZAS 55.00 825.00
11 MINICOMPONETE LG 2000 W 10 PZAS 120.00 1,200.00
12 ARROCERA MIRAY 10 PZAS 50.00 500.00
13 AFEITADOR ELECTRICO PHILIPS 10 PZAS 30.00 300.00
14 COCINA ELECTRICA 20 PZAS 25.00 500.00
15 RELOJ DE PARED 10 PZAS 15.00 150.00

36,335.00
 DSTO. CNF FLETE (S/.) SEGUROS CN G. GENERALES (%)
% S/. 3.50 % S/. 1 % S/.
5.00% 51.25 973.75 175.00 2.00% 20.50 1169.25 5.00% 51.25
5.00% 27.13 515.38 122.50 2.00% 10.85 648.73 5.00% 27.13
5.00% 40.00 760.00 140.00 2.00% 16.00 916.00 5.00% 40.00
5.00% 47.50 902.50 350.00 2.00% 19.00 1271.50 5.00% 47.50
5.00% 40.80 775.20 420.00 2.00% 16.32 1211.52 5.00% 40.80
7.00% 113.40 1,506.60 420.00 2.00% 32.40 1959.00 5.00% 81.00
7.00% 140.00 1,860.00 280.00 2.50% 50.00 2190.00 5.00% 100.00
7.00% 42.00 558.00 175.00 2.50% 15.00 748.00 5.00% 30.00
8.00% 48.00 552.00 210.00 2.50% 15.00 777.00 5.00% 30.00
8.00% 53.20 611.80 245.00 3.00% 19.95 876.75 5.00% 33.25
8.00% 81.60 938.40 525.00 3.00% 30.60 1494.00 5.00% 51.00
10.00% 75.00 675.00 210.00 3.00% 22.50 907.50 5.00% 37.50
10.00% 125.00 1,125.00 175.00 5.00% 62.50 1362.50 5.00% 62.50
10.00% 54.00 486.00 105.00 5.00% 27.00 618.00 5.00% 27.00
10.00% 50.00 450.00 140.00 5.00% 25.00 615.00 5.00% 25.00

937.63 11,715.88 3692.50 382.62 15595.50 683.93

DSTO. CNF FLETE ($) EMBALAJE CN G. GENERALES (%)

% $ 2.50 % $ 1 % $
10.00% 650.00 5,850.00 25.00 0.50% 32.50 5907.50 5.00% 325.00
10.00% 1100.00 9,900.00 50.00 0.50% 55.00 10005.00 5.00% 550.00
10.00% 165.00 1,485.00 75.00 0.50% 8.25 1568.25 5.00% 82.50
10.00% 170.00 1,530.00 50.00 0.50% 8.50 1588.50 5.00% 85.00
10.00% 171.00 1,539.00 75.00 0.50% 8.55 1622.55 5.00% 85.50
10.00% 250.00 2,250.00 125.00 0.50% 12.50 2387.50 5.00% 125.00
15.00% 1050.00 5,950.00 25.00 0.50% 35.00 6010.00 5.00% 350.00
15.00% 60.00 340.00 50.00 1.50% 6.00 396.00 5.00% 20.00
15.00% 60.00 340.00 50.00 1.50% 6.00 396.00 5.00% 20.00
15.00% 123.75 701.25 37.50 1.50% 12.38 751.13 5.00% 41.25
15.00% 180.00 1,020.00 25.00 2.00% 24.00 1069.00 5.00% 60.00
20.00% 100.00 400.00 25.00 2.00% 10.00 435.00 5.00% 25.00
20.00% 60.00 240.00 25.00 2.00% 6.00 271.00 5.00% 15.00
20.00% 100.00 400.00 50.00 2.00% 10.00 460.00 5.00% 25.00
20.00% 30.00 120.00 25.00 2.00% 3.00 148.00 5.00% 7.50

3619.75 26,215.25 712.50 237.68 27107.93 1816.75

G. FINANCIEROS CNT C.N.u MARGEN P.V.u PRECIOS DE VENTA (SIN IGV ) QUE EXISTE EN E
% S/. 2 S/. % S/. S/. CIA. A CIA. B
5.00% 48.69 1269.19 25.38 15.00% 3.81 29.19
5.00% 25.77 701.62 20.05 15.00% 3.01 23.05
5.00% 38.00 994.00 24.85 15.00% 3.73 28.58
5.00% 45.13 1364.13 13.64 15.00% 2.05 15.69
5.00% 38.76 1291.08 10.76 15.00% 1.61 12.37
5.00% 75.33 2115.33 17.63 15.00% 2.64 20.27
5.00% 93.00 2383.00 29.79 15.00% 4.47 34.26
5.00% 27.90 805.90 16.12 15.00% 2.42 18.54
5.00% 27.60 834.60 13.91 15.00% 2.09 16.00
5.00% 30.59 940.59 13.44 15.00% 2.02 15.45
5.00% 46.92 1591.92 10.61 15.00% 1.59 12.20
5.00% 33.75 978.75 16.31 15.00% 2.45 18.76
5.00% 56.25 1481.25 29.63 15.00% 4.44 34.07
5.00% 24.30 669.30 22.31 15.00% 3.35 25.66
5.00% 22.50 662.50 16.56 15.00% 2.48 19.05

634.48 18083.15

G. FINANCIEROS CNT C.N.u MARGEN P.V.u PRECIOS DE VENTA (SIN IGV ) QUE EXISTE EN EL M

% $ 2 $ % S/. S/. CIA. A CIA. B

2.00% 117.00 6349.50 634.95 20.00% 126.99 761.94 650.00 680.00
2.00% 198.00 10753.00 537.65 20.00% 107.53 645.18 630.00 650.00
2.00% 29.70 1680.45 56.02 20.00% 11.20 67.22 70.00 60.00
2.00% 30.60 1704.10 85.21 20.00% 17.04 102.25 100.00 95.00
2.00% 30.78 1738.83 57.96 20.00% 11.59 69.55 70.00 65.00
2.00% 45.00 2557.50 51.15 20.00% 10.23 61.38 65.00 65.00
2.00% 119.00 6479.00 647.90 20.00% 129.58 777.48 800.00 750.00
2.00% 6.80 422.80 21.14 20.00% 4.23 25.37 20.00 25.00
2.00% 6.80 422.80 21.14 20.00% 4.23 25.37 25.00 26.00
2.00% 14.03 806.40 53.76 20.00% 10.75 64.51 65.00 60.00
2.00% 20.40 1149.40 114.94 20.00% 22.99 137.93 130.00 135.00
2.00% 8.00 468.00 46.80 20.00% 9.36 56.16 55.00 58.00
2.00% 4.80 290.80 29.08 20.00% 5.82 34.90 35.00 40.00
2.00% 8.00 493.00 24.65 20.00% 4.93 29.58 30.00 33.00
2.00% 2.40 157.90 15.79 20.00% 3.16 18.95 20.00 25.00

641.31 35473.48
OS DE VENTA (SIN IGV ) QUE EXISTE EN EL MERCADO
CIA. C CIA. D CIA. E

CASUISTICA COSTOS COMERCIALES

Determinar los precios de venta unitarios posiblesteniendo en cuenta l

ventas unitario que se preentan en el mercado

CIOS DE VENTA (SIN IGV ) QUE EXISTE EN EL MERCADO

CIA. C CIA. D CIA. E

700.00 650.00 710.00 ITEM DESCRIPCION CANT.
635.00 640.00 645.00
55.00 60.00 68.00 1 TV COLOR 24" LCD 10
105.00 105.00 102.00 2 LAPTOP HP COREL DUO C/ CAM 20
68.00 63.00 75.00 3 MICRO ONDA PHILIPS 30
62.50 63.00 60.00 4 IMPRESORA EPSON 745 20
780.00 760.00 850.00 5 MONITOR 17" SANSUNG COLOR 30
26.00 30.00 28.00 6 CAMARA FOTOGRAFICA DIGITAL KODAK 50
27.00 25.00 26.00 7 FILMADORA SONY 10
65.00 66.00 68.00 8 LICUADORA OSTER 20
130.00 140.00 145.00 9 PLANCHA NATIONAL 20
60.00 50.00 52.00 10 LICUO EXTRACTOR INTERNACIONAL 15
38.00 38.00 39.00 11 MINICOMPONETE LG 2000 W 10
35.00 32.00 25.00 12 ARROCERA MIRAY 10
16.00 17.00 16.00 13 AFEITADOR ELECTRICO PHILIPS 10
14 COCINA ELECTRICA 20
15 RELOJ DE PARED 10

FLETE $ 2.50 X PRODUCTO

G.G. 5% DE PLT
G. F. 2% DE CNA
MARGEN DE RENTABILIDAD 20%
s posiblesteniendo en cuenta los precios de

UM. P.L.u DESCUENTO EMBALAJE PLT DSTO CNA EMBALAJE

$ % DE PLT % DE PLT
PZAS 650.00 10.00% 0.50% 6,500.00 650.00 5,850.00 32.50
PZAS 550.00 10.00% 0.50% 11,000.00 1,100.00 9,900.00 55.00
PZAS 55.00 10.00% 0.50% 1,650.00 165.00 1,485.00 8.25
PZAS 85.00 10.00% 0.50% 1,700.00 170.00 1,530.00 8.50
PZAS 57.00 10.00% 0.50% 1,710.00 171.00 1,539.00 8.55
PZAS 50.00 10.00% 0.50% 2,500.00 250.00 2,250.00 12.50
PZAS 700.00 15.00% 0.50% 7,000.00 1,050.00 5,950.00 35.00
PZAS 20.00 15.00% 1.50% 400.00 60.00 340.00 6.00
PZAS 20.00 15.00% 1.50% 400.00 60.00 340.00 6.00
PZAS 55.00 15.00% 1.50% 825.00 123.75 701.25 12.38
PZAS 120.00 15.00% 2.00% 1,200.00 180.00 1,020.00 24.00
PZAS 50.00 20.00% 2.00% 500.00 100.00 400.00 10.00
PZAS 30.00 20.00% 2.00% 300.00 60.00 240.00 6.00
PZAS 25.00 20.00% 2.00% 500.00 100.00 400.00 10.00
PZAS 15.00 20.00% 2.00% 150.00 30.00 120.00 3.00
36,335.00 4,269.75 32,065.25
FLETE GG GF RENTABILIDAD
2.5 5% 2% COSTO TOTAL Cu 20% PVu
25.00 325.00 117.00 6,349.50 634.95 126.99 761.94
50.00 550.00 198.00 10,753.00 537.65 107.53 645.18
75.00 82.50 29.70 1,680.45 56.015 11.20 67.22
50.00 85.00 30.60 1,704.10 85.205 17.04 102.25
75.00 85.50 30.78 1,738.83 57.961 11.59 69.55
125.00 125.00 45.00 2,557.50 51.15 10.23 61.38
25.00 350.00 119.00 6,479.00 647.9 129.58 777.48
50.00 20.00 6.80 422.80 21.14 4.23 25.37
50.00 20.00 6.80 422.80 21.14 4.23 25.37
37.50 41.25 14.03 806.40 53.76 10.75 64.51
25.00 60.00 20.40 1,149.40 114.94 22.99 137.93
25.00 25.00 8.00 468.00 46.8 9.36 56.16
25.00 15.00 4.80 290.80 29.08 5.82 34.90
50.00 25.00 8.00 493.00 24.65 4.93 29.58
25.00 7.50 2.40 157.90 15.79 3.16 18.95
32,065.25
 PRECIOS DE VENTA (SIN IGV ) QUE EXISTE EN EL MERCADO

CIA. A CIA. B CIA. C CIA. D CIA. E

650.00 680.00 700.00 650.00 710.00
630.00 650.00 635.00 640.00 645.00
70.00 60.00 55.00 60.00 68.00
100.00 95.00 105.00 105.00 102.00
70.00 65.00 68.00 63.00 75.00
65.00 65.00 62.50 63.00 60.00
800.00 750.00 780.00 760.00 850.00
20.00 25.00 26.00 30.00 28.00
25.00 26.00 27.00 25.00 26.00
65.00 60.00 65.00 66.00 68.00
130.00 135.00 130.00 140.00 145.00
55.00 58.00 60.00 50.00 52.00
35.00 40.00 38.00 38.00 39.00
30.00 33.00 35.00 32.00 25.00
20.00 25.00 16.00 17.00 16.00
ITEM DESCRIPCION CANT. UM. P.L.u P.L.T DSTO.
$ % $
1 TV COLOR 24" LCD 10 PZAS 650.00 6,500.00 10% 650.00
2 LAPTOP HP COREL DUO C/ CAM 20 PZAS 550.00 11,000.00 10% 1100.00
3 MICRO ONDA PHILIPS 30 PZAS 55.00 1,650.00 10% 165.00
4 IMPRESORA EPSON 745 20 PZAS 85.00 1,700.00 10% 170.00
5 MONITOR 17" SANSUNG COLOR 30 PZAS 57.00 1,710.00 10% 171.00
6 CAMARA FOTOGRAFICA DIGITAL KODAK 50 PZAS 50.00 2,500.00 10% 250.00
7 FILMADORA SONY 10 PZAS 700.00 7,000.00 15% 1050.00
8 LICUADORA OSTER 20 PZAS 20.00 400.00 15% 60.00
9 PLANCHA NATIONAL 20 PZAS 20.00 400.00 15% 60.00
10 LICUO EXTRACTOR INTERNACIONAL 15 PZAS 55.00 825.00 15% 123.75
11 MINICOMPONETE LG 2000 W 10 PZAS 120.00 1,200.00 15% 180.00
12 ARROCERA MIRAY 10 PZAS 50.00 500.00 20% 100.00
13 AFEITADOR ELECTRICO PHILIPS 10 PZAS 30.00 300.00 20% 60.00
14 COCINA ELECTRICA 20 PZAS 25.00 500.00 20% 100.00
15 RELOJ DE PARED 10 PZAS 15.00 150.00 20% 30.00

36,335.00 3619.75
 CNF FLETE ($) EMBALAJE CN G. GENERALES (%) G. FINANCIEROS CNT C.N.u
2.50 % $ 1 % $ % $ 2 $
5,850.00 25.00 0.5% 32.50 5907.50 5% 325.00 2% 117.00 6349.50 634.95
9,900.00 50.00 0.5% 55.00 10005.00 5% 550.00 2% 198.00 10753.00 537.65
1,485.00 75.00 0.5% 8.25 1568.25 5% 82.50 2% 29.70 1680.45 56.02
1,530.00 50.00 0.5% 8.50 1588.50 5% 85.00 2% 30.60 1704.10 85.21
1,539.00 75.00 0.5% 8.55 1622.55 5% 85.50 2% 30.78 1738.83 57.96
2,250.00 125.00 0.5% 12.50 2387.50 5% 125.00 2% 45.00 2557.50 51.15
5,950.00 25.00 0.5% 35.00 6010.00 5% 350.00 2% 119.00 6479.00 647.90
340.00 50.00 1.5% 6.00 396.00 5% 20.00 2% 6.80 422.80 21.14
340.00 50.00 1.5% 6.00 396.00 5% 20.00 2% 6.80 422.80 21.14
701.25 37.50 1.5% 12.38 751.13 5% 41.25 2% 14.03 806.40 53.76
1,020.00 25.00 2.0% 24.00 1069.00 5% 60.00 2% 20.40 1149.40 114.94
400.00 25.00 2.0% 10.00 435.00 5% 25.00 2% 8.00 468.00 46.80
240.00 25.00 2.0% 6.00 271.00 5% 15.00 2% 4.80 290.80 29.08
400.00 50.00 2.0% 10.00 460.00 5% 25.00 2% 8.00 493.00 24.65
120.00 25.00 2.0% 3.00 148.00 5% 7.50 2% 2.40 157.90 15.79

26,215.25 712.50 237.68 27,107.93 1816.75 641.31 35473.48

COSTO
TECNICO
MARGEN P.V.u PRECIOS DE VENTA (SIN IGV ) QUE EXISTE EN EL MERCADO

% S/. S/. CIA. A CIA. B CIA. C CIA. D CIA. E

20% 126.99 761.94 20.00 25.00 26.00 30.00 28.00
20% 107.53 645.18 20.00 25.00 16.00 17.00 16.00
20% 11.20 67.22 25.00 26.00 27.00 25.00 26.00
20% 17.04 102.25 30.00 33.00 35.00 32.00 25.00
20% 11.59 69.55 35.00 40.00 38.00 38.00 39.00
20% 10.23 61.38 55.00 58.00 60.00 50.00 52.00
20% 129.58 777.48 65.00 65.00 62.50 63.00 60.00
20% 4.23 25.37 65.00 60.00 65.00 66.00 68.00
20% 4.23 25.37 70.00 60.00 55.00 60.00 68.00
20% 10.75 64.51 70.00 65.00 68.00 63.00 75.00
20% 22.99 137.93 100.00 95.00 105.00 105.00 102.00
20% 9.36 56.16 130.00 135.00 130.00 140.00 145.00
20% 5.82 34.90 630.00 650.00 635.00 640.00 645.00
20% 4.93 29.58 650.00 680.00 700.00 650.00 710.00
20% 3.16 18.95 800.00 750.00 780.00 760.00 850.00

PROCEDE
NO PROCEDE
Q PRODUCTO PT-FOB($) COEFICIENTE CT Cu
20 VIT-A 1,040.00 1.172691 1,219.60 60.98
25 VIT-B 2,500.00 2,931.73 117.27
30 VIT-C 3,000.00 3,518.07 117.27
40 VIT-D 2,400.00 2,814.46 70.36
33 VIT-E 6,600.00 7,739.76 234.54
50 VIT-F 2,050.00 2,404.02 48.08
60 VIT-G 4,800.00 5,628.92 93.82
FOB TOTAL 22,390.00 26,256.55

1% SEGURO 223.90
1,000 FLETE 1,000
CIF TOTAL 23,613.90
5% ARANCEL 1,180.70
500 TRANSPORTE 500
0.50% COSTO ADUANA 111.95
850 DESESTIBA 850
COSTO TOTAL 26,256.55
18% IGV 4,726.18
TOTAL A PAGAR 30,982.72
30% MARGEN
MARGEN Pu
18.29 79.27
35.18 152.45
35.18 152.45
21.11 91.47
70.36 304.90
14.42 62.50
28.14 121.96