Bibliographic citations
Cavero, B., (2017). Desarrollo y costeo de cobertura sabor a chocolate para aplicación industrial en galletas [Trabajo de suficiencia profesional, Universidad Nacional Agraria La Molina]. https://hdl.handle.net/20.500.12996/3279
Cavero, B., Desarrollo y costeo de cobertura sabor a chocolate para aplicación industrial en galletas [Trabajo de suficiencia profesional]. : Universidad Nacional Agraria La Molina; 2017. https://hdl.handle.net/20.500.12996/3279
@misc{renati/247128,
title = "Desarrollo y costeo de cobertura sabor a chocolate para aplicación industrial en galletas",
author = "Cavero Paredes, Blanca Milagros",
publisher = "Universidad Nacional Agraria La Molina",
year = "2017"
}
This monographic work demonstrated the process of development and costing of a chocolate flavor coverage for sale as an input to a biscuit company that would apply the product in coatings. A sale price per kilo of 9,30 soles (including IGV) was determined, which resulted in a successful proposal; it was 5,1 percent below the customer's target price. To determine the formulation, it was important to gather information from the client and select the ingredients, especially fat and emulsifiers. The cost of production was determined by the sum of direct and indirect costs and the price determination was based on the value chain, production cost and gross margin (20 percent). Finally, the coordination of sample management and preliminary tests for a possible production and closing of the sales contract were carried out; In addition, a service time of 60 days is contemplated for the first purchase order once the product and the commercial conditions have been approved.
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