Riesgo I

1). 𝐻𝑎𝑙𝑙𝑎𝑟 𝑒𝑙 𝑀𝑎𝑦𝑜𝑟 �. �., 𝑝𝑜𝑟 𝑒𝑙 𝑟𝑒𝑐𝑜𝑛𝑜𝑐𝑖𝑚𝑖𝑒𝑛𝑡𝑜 �𝑒 38 �í𝑎𝑠 �𝑒 𝐴𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 �𝑒 𝑃𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛 𝐼
𝑚𝑒𝑠 𝑏𝑎𝑠𝑒 = Jan-16 , 𝑠𝑒𝑔ú𝑛:

Buena Pro (S/.) Licitación (S/.)

Costo Directo (CD=ΣMet*P.U.) 1,086,759.50 1,197,120.66
Costo Indirecto (CI=GG+UT)
Gasto General (GG=30%*CD)
G.G. Fijo (GGF=20%*GG)
G.G. Variable (GGV=80%*GG)
Utilidad (UT=7%*CD)
Costo Total (CT=CD+CI)
Imp. IGV 18% (IGV=18%*CT)
Gran Total (GT=CT+IGV)

𝐶𝑜𝑛 𝑢𝑛 𝑝𝑙𝑎𝑧𝑜 �𝑒 270 �í𝑎𝑠 �𝑒 𝑜𝑏𝑟𝑎, 𝑒𝑛 𝑙𝑎 𝑐𝑖𝑢�𝑎� �𝑒 𝐼𝑞𝑢𝑖𝑡𝑜𝑠.

Ampliación de Plazo Mayor G.G.

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/
P.U. (𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�))× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

S.A. 𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝑽𝑹))/(𝑷𝒍𝒂𝒛𝒐

(𝒅í𝒂�) )×𝒇_𝑹× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

Solución:

a). Presupuesto total de la obra en Iquitos:

Buena Pro (S/.) Licitación (S/.)

Costo Directo (CD=ΣMet*P.U.) 1,086,759.50 1,197,120.66
Costo Indirecto (CI=GG+UT) 402,101.02 442,934.65
Gasto General (GG=30%*CD) 326,027.85 359,136.20
G.G. Fijo (GGF=20%*GG) 65,205.57 71,827.24
G.G. Variable (GGV=80%*GG) 260,822.28 287,308.96
Utilidad (UT=7%*CD) 76,073.17 83,798.45
Costo Total (CT=CD+CI) 1,488,860.52 1,640,055.31
Imp. IGV 18% (IGV=18%*CT) 267,994.89 295,209.96
Gran Total (GT=CT+IGV) 1,756,855.41 1,935,265.27

b). Factor de Relación (fr):

 𝒇_𝑹=𝑴𝑪/𝑽𝑹 (𝟓 �_𝑅=( 1,756,855.41/
𝒅𝒆𝒄𝒊𝒎𝒂𝒍𝒆�)

c). Mayor Gasto General (MGG):

𝐼𝑞𝑢𝑖𝑡𝑜𝑠: Á𝑟𝑒𝑎 �𝑒𝑜𝑔𝑟á�𝑖𝑐𝑎 (𝐴�) = #05 𝐼_𝑃=

Í𝑛�𝑖𝑐𝑒 𝑈𝑛𝑖�𝑖𝑐𝑎�𝑜 (𝐼𝑈) = 39 𝐼_𝑂=

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝑽𝑹))/(𝑷𝒍𝒂𝒛𝒐 𝑀��=[ ┤

(𝒅í𝒂�) )×𝒇_𝑹× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

d). Monto Facturado (MF): 𝐼��= 18 %

𝑴�=𝑴𝑮𝑮×(𝟏+𝑰𝑮𝑽/𝟏� 𝑀�=[ ┤ 37,519.88

�)
𝑃𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛 𝐼𝑞𝑢𝑖𝑡𝑜𝑠 𝑎 𝑆𝑢𝑚𝑎 𝐴𝑙𝑧𝑎�𝑎, 𝑠𝑖 𝑙𝑎 𝑝𝑎𝑟𝑎𝑙𝑖𝑧𝑎𝑐𝑖ó𝑛 𝑜𝑐𝑢𝑟𝑟𝑖ó 𝑒𝑛 Oct-16 , 𝑠𝑖𝑒𝑛�𝑜 𝑒𝑙

𝐶�=∑24_(𝑖=1)^𝑛▒ 〖〖𝑀𝑒𝑡𝑟𝑎�𝑜〗 _𝑛× 〖𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜〗 _𝑛 〗

Licitación (S/.)
1,197,120.66
𝐶𝐼=��+𝑈𝑇𝐼
��=%��×𝐶� %��= 30.0000 %
���=%���×��=(100%−%���)×�� %���= 20.0000 %
���=%���×��=(100%−%���)×�� %���= 80.0000 %
𝑈𝑇𝐼=%𝑈𝑇𝐼×𝐶� %𝑈𝑇𝐼= 7.0000 %
𝐶𝑇=𝐶�+𝐶𝐼
𝐼��=%𝐼��×𝐶𝑇 %𝐼��= 18.0000 %
�𝑇=𝐶𝑇+𝐼��

Licitación (S/.)
1,197,120.66
442,934.65
359,136.20
71,827.24
287,308.96 S.A.
83,798.45
1,640,055.31
295,209.96
1,935,265.27
 / 1,935,265.27 )= 0.90781

433.63 ( Oct-16 )
424.25 ( Jan-16 )

𝑀��=[ ┤ 38 ∗ ( 287,308.96 / 270 )∗ 0.90781 ∗( 433.63 / 424.25)├ ]=𝑆/. 37,519.88

∗(1+ /100)├ ]= 𝑆/. 44,273.46 (𝐿𝑜 𝑞𝑢𝑒 𝑣𝑜𝑦 𝑎 �𝑎𝑐𝑡𝑢𝑟𝑎𝑟)

18
 Riesgo I

2). 𝐻𝑎𝑙𝑙𝑎𝑟 𝑒𝑙 𝑀𝑎𝑦𝑜𝑟 �. �., 𝑝𝑜𝑟 𝑒𝑙 𝑟𝑒𝑐𝑜𝑛𝑜𝑐𝑖𝑚𝑖𝑒𝑛𝑡𝑜 �𝑒 30 �í𝑎𝑠 �𝑒 𝐴𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 �𝑒 𝑃𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛
𝑚𝑒𝑠 𝑏𝑎𝑠𝑒 = Nov-15 , 𝑠𝑒𝑔ú𝑛:

Buena Pro (S/.) Licitación (S/.)

Costo Directo (CD=ΣMet*P.U.) 1,086,759.50 1,197,120.66
Costo Indirecto (CI=GG+UT)
Gasto General (GG=30%*CD)
G.G. Fijo (GGF=20%*GG)
G.G. Variable (GGV=80%*GG)
Utilidad (UT=7%*CD)
Costo Total (CT=CD+CI)
Imp. IGV 18% (IGV=18%*CT)
Gran Total (GT=CT+IGV)

𝐶𝑜𝑛 𝑢𝑛 𝑝𝑙𝑎𝑧𝑜 �𝑒 300 �í𝑎𝑠 �𝑒 𝑜𝑏𝑟𝑎, 𝑒𝑛 𝑙𝑎 𝑐𝑖𝑢�𝑎� �𝑒 𝐴𝑟𝑒𝑞𝑢𝑖𝑝𝑎.

Ampliación de Plazo Mayor G.G.

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/
P.U. (𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�))× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

S.A. 𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝑽𝑹))/(𝑷𝒍𝒂𝒛𝒐

(𝒅í𝒂�) )×𝒇_𝑹× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

Solución:

a). Presupuesto total de la obra en Arequipa:

Buena Pro (S/.) Licitación (S/.)

Costo Directo (CD) 1,086,759.50 1,197,120.66
Costo Indirecto (CI=GG+UT) 402,101.02 442,934.65
Gasto General (GG=30%*CD) 326,027.85 359,136.20
G.G. Fijo (GGF=20%*GG) 65,205.57 71,827.24
G.G. Variable (GGV=80%*GG) 260,822.28 287,308.96
Utilidad (UT=7%*CD) 76,073.17 83,798.45
Costo Total (CT=CD+CI) 1,488,860.52 1,640,055.31
Imp. IGV 18% (IGV=18%*CT) 267,994.89 295,209.96
Gran Total (GT=CT+IGV) 1,756,855.41 1,935,265.27

b). Mayor Gasto General (MGG):

 𝐴𝑟𝑒𝑞𝑢𝑖𝑝𝑎: Á𝑟𝑒𝑎 �𝑒𝑜𝑔𝑟á�𝑖𝑐𝑎 (𝐴�) = #04 𝐼_𝑃=
Í𝑛�𝑖𝑐𝑒 𝑈𝑛𝑖�𝑖𝑐𝑎�𝑜 (𝐼𝑈) = 39 𝐼_𝑂=

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/
(𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�) )× 〖𝑰𝒑〗 _𝟑𝟗/ 𝑀��=[ ┤ 30 ∗ (
〖𝑰𝒐〗 _𝟑𝟗

c). Monto Facturado (MF): 𝐼��= 18 %

𝑴�=𝑴𝑮𝑮×(𝟏+𝑰𝑮𝑽/𝟏��) 𝑀�=[ ┤ 26,616.52

𝑃𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛 𝐴𝑟𝑒𝑞𝑢𝑖𝑝𝑎 𝑎 𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜, 𝑠𝑖 𝑙𝑎 𝑝𝑎𝑟𝑎𝑙𝑖𝑧𝑎𝑐𝑖ó𝑛 𝑜𝑐𝑢𝑟𝑟𝑖ó 𝑒𝑛 Jul-16 , 𝑠𝑖𝑒𝑛�𝑜 𝑒𝑙

𝐶�=∑24_(𝑖=1)^𝑛▒ 〖〖𝑀𝑒𝑡𝑟𝑎�𝑜〗 _𝑛× 〖𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜〗 _𝑛 〗

Licitación (S/.)
1,197,120.66
𝐶𝐼=��+𝑈𝑇𝐼
��=%��×𝐶� %��= 30.0000 %
���=%���×��=(100%−%���)×�� %���= 20.0000 %
���=%���×��=(100%−%���)×�� %���= 80.0000 %
𝑈𝑇𝐼=%𝑈𝑇𝐼×𝐶� %𝑈𝑇𝐼= 7.0000 %
𝐶𝑇=𝐶�+𝐶𝐼
𝐼��=%𝐼��×𝐶𝑇 %𝐼��= 18.0000 %
�𝑇=𝐶𝑇+𝐼��

Licitación (S/.)
1,197,120.66
442,934.65
359,136.20
71,827.24
287,308.96 P.U.
83,798.45
1,640,055.31
295,209.96
1,935,265.27
 429.42 ( Jul-16 )
420.80 ( Nov-15 )

260,822.28 / 300 )∗( 429.42 / 420.80)├ ]=𝑆/. 26,616.52

∗(1+ /100)├ ]= 𝑆/. 31,407.49 (𝐿𝑜 𝑞𝑢𝑒 𝑣𝑜𝑦 𝑎 �𝑎𝑐𝑡𝑢𝑟𝑎𝑟)

18
3). 𝐻𝑎𝑙𝑙𝑎𝑟 𝑒𝑙 𝑀𝑎𝑦𝑜𝑟 �. �., 𝑝𝑜𝑟 𝑒𝑙 𝑟𝑒𝑐𝑜𝑛𝑜𝑐𝑖𝑚𝑖𝑒𝑛𝑡𝑜 �𝑒 38 �í𝑎𝑠 �𝑒 𝐴𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 �𝑒 𝑃𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛 𝐼𝑞

Contratista
Partida Und Metrado Precio Unitario (S/.*Met.)
Excavación m3 15,900.00 2.80
Relleno m3 18,550.00 3.40
Eliminación m3 22,260.00 2.30
Sub-Base m3 4,240.00 10.50
Base m3 0.00 13.80
Riego De Liga m2 0.00 1.80
Asfalto m2 15,900.00 18.50
Costo Directo (CD=ΣMet.*P.U.)
Costo Indirecto (CI=GG+UTIL)
Gasto Gerenal 30% (GG=%GG*CD)
G.G. Fijo 20% (GGF=%GGF*GG)
G.G. Variable 80% (GGV=%GGV*GG)
Utilidad 7% (GG=%UTIL*CD)
Costo Total (CT=CD+CI)
Impuesto IGV 18% (IGV=%IVG*CT)
Gran Total (GT=CT+IGV)

𝐶𝑜𝑛 𝑢𝑛 𝑝𝑙𝑎𝑧𝑜 �𝑒 270 �í𝑎𝑠 �𝑒 𝑜𝑏𝑟𝑎, 𝑒𝑛 𝑙𝑎 𝑐𝑖𝑢�𝑎� �𝑒 𝐼𝑞𝑢𝑖𝑡𝑜𝑠.

Ampliación de Plazo Mayor G.G.

P.U. 𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/

(𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�))× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

S.A. 𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝑽𝑹))/(𝑷𝒍𝒂𝒛𝒐

(𝒅í𝒂�) )×𝒇_𝑹× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

Solución:

a). Presupuesto total de la obra en Iquitos:

Contra
Partida Und Metrado Precio Unitario (S/.*
Excavación m3 15,900.00
Relleno m3 18,550.00
Eliminación m3 22,260.00
 Sub-Base m3 4,240.00
Base m3 0.00
Riego De Liga m2 0.00
Asfalto m2 15,900.00
Costo Directo (CD=ΣMet.*P.U.)
Costo Indirecto (CI=GG+UTIL)
Gasto Gerenal 30% (GG=%GG*CD)
G.G. Fijo 20% (GGF=%GGF*GG)
G.G. Variable 80% (GGV=%GGV*GG)
Utilidad 7% (GG=%UTIL*CD)
Costo Total (CT=CD+CI)
Impuesto IGV 18% (IGV=%IVG*CT)
Gran Total (GT=CT+IGV)

b). Factor de Relación (fr):

𝒇_𝑹=𝑴𝑪/𝑽𝑹 (𝟓 �_𝑅=( 804,190.60 / 949,430.80 )=

𝒅𝒆𝒄𝒊𝒎𝒂𝒍𝒆�)

c). Mayor Gasto General (MGG):

𝐼𝑞𝑢𝑖𝑡𝑜𝑠: Á𝑟𝑒𝑎 �𝑒𝑜𝑔𝑟á�𝑖𝑐𝑎 (𝐴�) = #05 𝐼_𝑃=

Í𝑛�𝑖𝑐𝑒 𝑈𝑛𝑖�𝑖𝑐𝑎�𝑜 (𝐼𝑈) = 39 𝐼_𝑂=

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝑽𝑹))/(𝑷𝒍𝒂𝒛𝒐 𝑀��=[ ┤

(𝒅í𝒂�) )×𝒇_𝑹× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

d). Monto Facturado (MF): 𝐼��= 18 %

𝑴�=𝑴𝑮𝑮×(𝟏+𝑰𝑮𝑽/𝟏� 𝑀�=[ ┤ 17,174.45

�)
 Riesgo I

𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛 𝐼𝑞𝑢𝑖𝑡𝑜𝑠 𝑎 𝑆𝑢𝑚𝑎 𝐴𝑙𝑧𝑎�𝑎, 𝑠𝑖 𝑙𝑎 𝑝𝑎𝑟𝑎𝑙𝑖𝑧𝑎𝑐𝑖ó𝑛 𝑜𝑐𝑢𝑟𝑟𝑖ó 𝑒𝑛 Oct-16 , 𝑠𝑖𝑒𝑛�𝑜 𝑒𝑙 𝑚𝑒𝑠 𝑏𝑎𝑠𝑒=

Contratista Entidad
nitario (S/.*Met.) Parcial = Met.*P.U. (S/.) Metrado Precio Unitario (S/.*Met.) Parcial = Met.*P.U. (S/.)
2.80 14,700.00 2.80
3.40 20,300.00 3.40
2.30 21,060.00 2.30
10.50 0.00 10.50
13.80 4,460.00 13.80
1.80 18,450.00 1.80
18.50 18,050.00 18.50

Contratista Entidad
Precio Unitario (S/.*Met.) Parcial = Met.*P.U. (S/.) Metrado Precio Unitario (S/.*Met.)
2.80 44,520.00 14,700.00 2.80
3.40 63,070.00 20,300.00 3.40
2.30 51,198.00 21,060.00 2.30
 10.50 44,520.00 0.00 10.50
13.80 0.00 4,460.00 13.80
1.80 0.00 18,450.00 1.80
18.50 294,150.00 18,050.00 18.50
497,458.00
184,059.46
149,237.40
29,847.48
119,389.92
34,822.06
681,517.46
122,673.14
804,190.60

(Oct.16)
)= 0.84702 (Ene.16)

433.63 ( Jan-16 )
424.25 ( Oct-16 )

𝑀��=[ ┤ 38 ∗ ( 140,952.24 / 270 )∗ 0.84702 ∗( 433.63 / 424.25)├ ]= 𝑆/. 17,174.45

∗(1+ /100)├ ]= 𝑆/. 20,265.85 (𝐿𝑜 𝑞𝑢𝑒 𝑣𝑜𝑦 𝑎 �𝑎𝑐𝑡𝑢𝑟𝑎𝑟)

18
 Jan-16 , 𝑠𝑒𝑔ú𝑛:

Parcial = Met.*P.U. (S/.) 𝑃𝑎𝑟𝑐𝑖𝑎𝑙 =𝑀𝑒𝑡𝑟𝑎�𝑜 ×𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜

𝐶�=∑24_(𝑖=1)^𝑛▒ 〖𝑃𝑎𝑟𝑐𝑖𝑎𝑙〗 _𝑛 =∑_(𝑖=1)^𝑛▒ 〖〖𝑀𝑒𝑡𝑟𝑎�𝑜〗 _𝑛× 〖𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜〗 _𝑛 〗

𝐶𝐼=��+𝑈𝑇𝐼
��=%��×𝐶� %��= 30.0000 %
���=%���×��=(100%−%���)×�� %���= 20.0000 %
���=%���×��=(100%−%���)×�� %���= 80.0000 %
𝑈𝑇𝐼=%𝑈𝑇𝐼×𝐶� %𝑈𝑇𝐼= 7.0000 %
𝐶𝑇=𝐶�+𝐶𝐼
𝐼��=%𝐼��×𝐶𝑇 %𝐼��= 18.0000 %
�𝑇=𝐶𝑇+𝐼��

d
Parcial = Met.*P.U. (S/.)
41,160.00
69,020.00
48,438.00
 0.00
61,548.00
33,210.00
333,925.00
587,301.00
217,301.37
176,190.30
35,238.06
140,952.24 S.A.
41,111.07
804,602.37
144,828.43
949,430.80
4). 𝐻𝑎𝑙𝑙𝑎𝑟 𝑒𝑙 𝑀𝑎𝑦𝑜𝑟 �. �., 𝑝𝑜𝑟 𝑒𝑙 𝑟𝑒𝑐𝑜𝑛𝑜𝑐𝑖𝑚𝑖𝑒𝑛𝑡𝑜 �𝑒 30 �í𝑎𝑠 �𝑒 𝐴𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 �𝑒 𝑃𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛

Contratista
Partida Und Metrado Precio Unitario (S/.*Met.)
Excavación m3 15,900.00 2.80
Relleno m3 18,550.00 3.40
Eliminación m3 22,260.00 2.30
Sub-Base m3 4,240.00 10.50
Base m3 0.00 13.80
Riego De Liga m2 0.00 1.80
Asfalto m2 15,900.00 18.50
Costo Directo (CD=ΣMet.*P.U.)
Costo Indirecto (CI=GG+UTIL)
Gasto Gerenal 30% (GG=%GG*CD)
G.G. Fijo 20% (GGF=%GGF*GG)
G.G. Variable 80% (GGV=%GGV*GG)
Utilidad 7% (GG=%UTIL*CD)
Costo Total (CT=CD+CI)
Impuesto IGV 18% (IGV=%IVG*CT)
Gran Total (GT=CT+IGV)

𝐶𝑜𝑛 𝑢𝑛 𝑝𝑙𝑎𝑧𝑜 �𝑒 300 �í𝑎𝑠 �𝑒 𝑜𝑏𝑟𝑎, 𝑒𝑛 𝑙𝑎 𝑐𝑖𝑢�𝑎� �𝑒 𝐼𝑞𝑢𝑖𝑡𝑜𝑠.

Ampliación de Plazo Mayor G.G.

P.U. 𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/

(𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�))× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

S.A. 𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝑽𝑹))/(𝑷𝒍𝒂𝒛𝒐

(𝒅í𝒂�) )×𝒇_𝑹× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

Solución:

a). Presupuesto total de la obra en Arequipa:

Contra
Partida Und Metrado Precio Unitario (S/.*
Excavación m3 15,900.00
Relleno m3 18,550.00
Eliminación m3 22,260.00
 Sub-Base m3 4,240.00
Base m3 0.00
Riego De Liga m2 0.00
Asfalto m2 15,900.00
Costo Directo (CD=ΣMet.*P.U.)
Costo Indirecto (CI=GG+UTIL)
Gasto Gerenal 30% (GG=%GG*CD)
G.G. Fijo 20% (GGF=%GGF*GG)
G.G. Variable 80% (GGV=%GGV*GG)
Utilidad 7% (GG=%UTIL*CD)
Costo Total (CT=CD+CI)
Impuesto IGV 18% (IGV=%IVG*CT)
Gran Total (GT=CT+IGV)

b). Mayor Gasto General (MGG):

𝐴𝑟𝑒𝑞𝑢𝑖𝑝𝑎: Á𝑟𝑒𝑎 �𝑒𝑜𝑔𝑟á�𝑖𝑐𝑎 (𝐴�) = #04 𝐼_𝑃=

Í𝑛�𝑖𝑐𝑒 𝑈𝑛𝑖�𝑖𝑐𝑎�𝑜 (𝐼𝑈) = 39 𝐼_𝑂=

𝑴𝑮𝑮=#𝒅í𝒂�∗(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/
(𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�) )∗ 〖��〗 _𝟑𝟗/ 〖� 𝑀��=[ ┤
�〗 _𝟑𝟗

c). Monto Facturado (MF): 𝐼��= 18 %

𝑴�=𝑴𝑮𝑮∗(𝟏+𝑰𝑮𝑽/𝟏� 𝑀�=[ ┤ 12,183.56 ∗ ( 1 + /100)├ ]=

18
�)
 Riesgo I

𝑃𝑙𝑎𝑧𝑜 𝑝𝑎𝑟𝑎 𝑢𝑛𝑎 𝑜𝑏𝑟𝑎 𝑒𝑛 𝐴𝑟𝑒𝑞𝑢𝑖𝑝𝑎 𝑎 𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜, 𝑠𝑖 𝑙𝑎 𝑝𝑎𝑟𝑎𝑙𝑖𝑧𝑎𝑐𝑖ó𝑛 𝑜𝑐𝑢𝑟𝑟𝑖ó 𝑒𝑛 Jul-16 , 𝑠𝑖𝑒𝑛�𝑜 𝑒𝑙 𝑚𝑒𝑠 𝑏𝑎𝑠𝑒=

Contratista Entidad
nitario (S/.*Met.) Parcial = Met.*P.U. (S/.) Metrado Precio Unitario (S/.*Met.) Parcial = Met.*P.U. (S/.)
2.80 14,700.00 2.80
3.40 20,300.00 3.40
2.30 21,060.00 2.30
10.50 0.00 10.50
13.80 4,460.00 13.80
1.80 18,450.00 1.80
18.50 18,050.00 18.50

Contratista Entidad
Precio Unitario (S/.*Met.) Parcial = Met.*P.U. (S/.) Metrado Precio Unitario (S/.*Met.)
2.80 44,520.00 14,700.00 2.80
3.40 63,070.00 20,300.00 3.40
2.30 51,198.00 21,060.00 2.30
 10.50 44,520.00 0.00 10.50
13.80 0.00 4,460.00 13.80
1.80 0.00 18,450.00 1.80
18.50 294,150.00 18,050.00 18.50
497,458.00
184,059.46
149,237.40
29,847.48
119,389.92
34,822.06
681,517.46
122,673.14
804,190.60

429.42 ( Jul-16 )
420.80 ( Nov-15 )

𝑀��=[ ┤ 30 ∗ ( 119,389.92 / 300 )∗( 429.42 / 420.80)├ ]=𝑆/. 12,183.56

/100)├ ]= 𝑆/. 14,376.60 (𝐿𝑜 𝑞𝑢𝑒 𝑣𝑜𝑦 𝑎 �𝑎𝑐𝑡𝑢𝑟𝑎𝑟)

𝑒𝑙 𝑚𝑒𝑠 𝑏𝑎𝑠𝑒= Nov-15, 𝑠𝑒𝑔ú𝑛:

Parcial = Met.*P.U. (S/.) 𝑃𝑎𝑟𝑐𝑖𝑎𝑙 =𝑀𝑒𝑡𝑟𝑎�𝑜 ×𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜

𝐶�=∑24_(𝑖=1)^𝑛▒ 〖𝑃𝑎𝑟𝑐𝑖𝑎𝑙〗 _𝑛 =∑_(𝑖=1)^𝑛▒ 〖〖𝑀𝑒𝑡𝑟𝑎�𝑜〗 _𝑛× 〖𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜〗 _𝑛 〗

𝐶𝐼=��+𝑈𝑇𝐼
��=%��×𝐶� %��= 30.0000 %
���=%���×��=(100%−%���)×�� %���= 20.0000 %
���=%���×��=(100%−%���)×�� %���= 80.0000 %
𝑈𝑇𝐼=%𝑈𝑇𝐼×𝐶� %𝑈𝑇𝐼= 7.0000 %
𝐶𝑇=𝐶�+𝐶𝐼
𝐼��=%𝐼��×𝐶𝑇 %𝐼��= 18.0000 %
�𝑇=𝐶𝑇+𝐼��

d
Parcial = Met.*P.U. (S/.)
41,160.00
69,020.00
48,438.00
 0.00
61,548.00
33,210.00
333,925.00
587,301.00
217,301.37
176,190.30
35,238.06
140,952.24 P.U.
41,111.07
804,602.37
144,828.43
949,430.80
 Ries

1). 𝑈𝑛𝑎 𝑂𝑏𝑟𝑎 𝑒𝑛 𝐿𝑜𝑟𝑒𝑡𝑜, 𝑡𝑒𝑛í𝑎 𝑢𝑛 𝑃𝑙𝑎𝑧𝑜 𝑞𝑢𝑒 𝑖𝑛𝑖𝑐𝑖𝑎𝑏𝑎 𝑒𝑙 13-Mar-16 𝑦 �𝑒𝑏í𝑎 𝑐𝑢𝑙𝑚𝑖𝑛𝑎𝑟 𝑒𝑙
4-Oct-16 . 𝑆𝑖 𝑡𝑖𝑒𝑛𝑒 𝑢𝑛𝑎 𝐸𝑠𝑡𝑟𝑢𝑐𝑡𝑢𝑟𝑎 �𝑒 𝑃𝑟𝑒𝑠𝑢𝑝𝑢𝑒𝑠𝑡𝑜 𝑎 𝑃𝑟𝑒𝑐𝑖𝑜𝑠 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜𝑠, ℎ𝑎𝑙𝑙𝑎𝑟 𝑠𝑢 𝑀𝑎𝑦𝑜𝑟 �𝑎𝑠𝑡𝑜 �𝑒𝑛𝑒

𝑀𝑒𝑠 𝐵𝑎𝑠𝑒 = Jan-16 ……………… 𝑀𝑒𝑠 𝐵𝑢𝑒𝑛𝑎 𝑝𝑟𝑜 = Feb-16 …………….. 𝑀𝑒𝑠 𝐴𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 =
𝐼𝑈 39 = 341.76 𝐼𝑈 39 = 342.45 𝐼𝑈 39 =

PRECIOS UNITARIOS

POSTOR
PRESUPUESTO (S/.)
Costo Directo (CD=ΣMet*P.U.) 1,848,572.48
Costo Indirecto (CI=GG+UT)
Gastos Generales (GG=25%*CD)
G. G. Fijos (GF=15%*GG)
G. G. Variables (GV=85%*GG)
Utilidad (UT=11%*CD)
Costo Total (CT=CD+CI)
Impuesto IGV 18% (IGV=18%*CT)
Gran Total (GT=CT+IGV)

Ampliación de Plazo Mayor G.G.

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/
P.U. (𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�))× 〖𝑰𝒑〗 _𝟑𝟗/
〖𝑰𝒐〗 _𝟑𝟗

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝑽𝑹))/(𝑷𝒍𝒂𝒛𝒐
S.A. (𝒅í𝒂�) )×𝒇_𝑹× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗

Solución:

a). Presupuesto total de la obra en Loreto:

POSTOR
PRESUPUESTO (S/.)
Costo Directo (CD=ΣMet*P.U.) 1,848,572.48
Costo Indirecto (CI=GG+UT) 665,486.09
Gastos Generales (GG=25%*CD) 462,143.12
G. G. Fijos (GF=15%*GG) 69,321.47
G. G. Variables (GV=85%*GG) 392,821.65
Utilidad (UT=11%*CD) 203,342.97
Costo Total (CT=CD+CI) 2,514,058.57
 Impuesto IGV 18% (IGV=18%*CT) 452,530.54
Gran Total (GT=CT+IGV) 2,966,589.11

b). Mayor Gasto General (MGG):

𝐿𝑜𝑟𝑒𝑡𝑜: Á𝑟𝑒𝑎 �𝑒𝑜𝑔𝑟á�𝑖𝑐𝑎 (𝐴�) = #05 𝐼_𝑃=

Í𝑛�𝑖𝑐𝑒 𝑈𝑛𝑖�𝑖𝑐𝑎�𝑜 (𝐼𝑈) = 39 𝐼_𝑂=

#�í𝑎𝑠= 48 �í𝑎𝑠 ( 18-Aug-16 − 4-Oct-16 #𝒅í𝒂�=�𝒆𝒄𝒉𝒂 �𝒊𝒏

𝑃𝑙𝑎𝑧𝑜 (�í𝑎𝑠)= 227 �í𝑎𝑠 ( 13-Mar-16 − 25-Oct-16 ) 𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�)=�𝒆𝒄

𝑴𝑮𝑮=#𝒅í𝒂�×(𝒈𝒈𝒗 (𝒐𝒇𝒆𝒓𝒕𝒂))/
(𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�) )× 〖𝑰𝒑〗 _𝟑𝟗/ 〖𝑰𝒐〗 _𝟑𝟗 𝑀��=[ ┤

c). Monto Facturado (MF): 𝐼��= 18 %

𝑴�=𝑴𝑮𝑮×(𝟏+𝑰𝑮𝑽/𝟏� 𝑀�=[ ┤ 85,620.46

�)
 Riesgo I - PC3

25-Oct-16 , 𝑝𝑒𝑟𝑜 𝑝𝑜𝑟 𝑢𝑛𝑎 𝑝𝑎𝑟𝑎𝑙𝑖𝑧𝑎𝑐𝑖ó𝑛 𝑛𝑜 𝑎𝑡𝑟𝑖𝑏𝑢𝑖𝑏𝑙𝑒 𝑎𝑙 𝐶𝑜𝑛𝑡𝑟𝑎𝑡𝑖𝑠𝑡𝑎, 𝑙𝑎 𝐸𝑛𝑡𝑖�𝑎� 𝑙𝑒 𝑟𝑒𝑐𝑜𝑛𝑜𝑐𝑖ó 𝑢𝑛𝑎 𝑎𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 𝑒𝑛 �í𝑎𝑠, �
𝑀𝑎𝑦𝑜𝑟 �𝑎𝑠𝑡𝑜 �𝑒𝑛𝑒𝑟𝑎𝑙 𝑐𝑜𝑛 𝐼�� (�𝑎𝑐𝑡𝑢𝑟𝑎), 𝑝𝑜𝑟 𝑙𝑜𝑠 �í𝑎𝑠 𝐴𝑚𝑝𝑙𝑖𝑎�𝑜𝑠 𝑦 𝑟𝑒𝑐𝑜𝑛𝑜𝑐𝑖�𝑜𝑠. 𝑆𝐼:

𝐴𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 = Sep-16
𝐼𝑈 39 = 352.28

ENTIDAD
𝐶�=∑_(𝑖=1)^𝑛▒ 〖〖𝑀𝑒𝑡𝑟𝑎�𝑜〗 _𝑛× 〖𝑃𝑟𝑒𝑐𝑖𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜〗 _𝑛 〗
VALOR REFERENCIAL (S/.)
2,008,710.17
𝐶𝐼=��+𝑈𝑇𝐼
��=%��×𝐶�
���=%���×��=(100%−%���)×��
���=%���×��=(100%−%���)×��
𝑈𝑇𝐼=%𝑈𝑇𝐼×𝐶�
𝐶𝑇=𝐶�+𝐶𝐼
𝐼��=%𝐼��×𝐶𝑇
�𝑇=𝐶𝑇+𝐼��

ENTIDAD
VALOR REFERENCIAL (S/.)
2,008,710.17
723,135.66
502,177.54
75,326.63
426,850.91 P.U.
220,958.12
2,731,845.83
 491,732.25
3,223,578.08

352.28 ( Sep-16 )
341.76 ( Jan-16 )

#𝒅í𝒂�=�𝒆𝒄𝒉𝒂 �𝒊𝒏−�𝒆𝒄𝒉𝒂 𝑪𝒐𝒎𝒊𝒆𝒏𝒛𝒐

𝑷𝒍𝒂𝒛𝒐 (𝒅í𝒂�)=�𝒆𝒄𝒉𝒂 �𝒊𝒏−�𝒆𝒄𝒉𝒂 𝑪𝒐𝒎𝒊𝒆𝒏𝒛𝒐

𝑀��=[ ┤ 48 ∗ ( 392,821.65 / 227 )∗( 352.28 / 341.76)├ ]=𝑆/.85,620.46

∗ ( 1 + 18/100)├ ]=𝑆/.101,032.14 (𝐿𝑜 𝑞𝑢𝑒 𝑣𝑜𝑦 𝑎 �𝑎𝑐𝑡𝑢𝑟𝑎𝑟)

𝑛𝑜𝑐𝑖ó 𝑢𝑛𝑎 𝑎𝑚𝑝𝑙𝑖𝑎𝑐𝑖ó𝑛 𝑒𝑛 �í𝑎𝑠, �𝑒𝑠�𝑒 18-Aug-16
𝑒𝑙 𝑎𝑙

%��= 25.0000 %
%���= 15.0000 %
%���= 85.0000 %
%𝑈𝑇𝐼= 11.0000 %

%𝐼��= 18.0000 %