| 18. | Cost of sales |
This caption is made up as follows:
| 2017 | 2016 | 2015 | ||||||||||
| S/(000) | S/(000) | S/(000) | ||||||||||
| Beginning balance of goods and finished products, note 8(a) | 21,427 | 22,929 | 18,951 | |||||||||
| Beginning balance of work in progress, note 8(a) | 107,882 | 88,349 | 69,711 | |||||||||
| Consumption of miscellaneous supplies | 232,840 | 246,033 | 286,420 | |||||||||
| Maintenance and third-party services | 167,735 | 172,781 | 113,042 | |||||||||
| Depreciation and amortization | 109,262 | 94,726 | 58,856 | |||||||||
| Shipping costs | 103,928 | 95,031 | 106,464 | |||||||||
| Personnel expenses, note 21(b) | 76,523 | 90,139 | 67,681 | |||||||||
| Costs of packaging | 32,011 | 35,924 | 34,273 | |||||||||
| Other manufacturing expenses | 14,616 | 19,927 | 51,637 | |||||||||
| Ending balance of goods and finished products, note 8(a) | (27,386 | ) | (21,427 | ) | (22,929 | ) | ||||||
| Ending balance of work in progress, note 8(a) | (105,882 | ) | (107,882 | ) | (88,349 | ) | ||||||
| 732,956 | 736,530 | 695,757 | ||||||||||