Elaboracion de cerveza artesanal

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BPM- POES- MIP Higiene Selección de la materia prima Molienda Macerado Recirculado Lavado Cocción Enfriado Fermentación Embotellado Pasteurización Comercialización Agua, malta (cebada), Lúpulo y levadura

MARGEN BRUTO Ingresos netos- costos directos $5572,31 RESULTADO OPERATIVO Margen bruto – costos indirectos $2152,81 RESULTADO FINAL Resultado operativo – amortización ind. $2133,61 RENTABILIDAD (Rf/Capital total)100 81,25%

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[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Elaboracion de cerveza artesanal

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Elaboracion de cerveza artesanal