Beruflich Dokumente
Kultur Dokumente
A C T I V O:
Circulante: Bancos
Clientes
Inventarios
SUMA ACTIVO CIRCULANTE
Fijo: Terrenos
Planta y equipo
menos:
Depreciacion acumulada de AF
SUMA ACTIVO FIJO
TOTAL ACTIVO
P A S I V O:
Corto Plazo Proveedores
Documentos por pagar LP
ISR por pagar
Obligaciones a LP
SUMA PASIVO A CP
CAPITAL CONTABLE
Capital aportado
Capital ganado
TOTAL CAPITAL CONTABLE
SUMA PASIVO Y CAPITAL
IMPORTE
$50,000.00
$50,000.00
$230,005.00
$330,005.00
$ 550,000.00
$
1000,000.00
-$50,000.00
###
830,005
$50,000.00
$100,000.00
$50,000.00
$150,000.00
$350,000.00
$1,390,380.00
$89,625.00
###
$1,830,005.00
La Sony, S.A.
PRESUPUESTO DE PRODUCCION EN UNIDADES
1 SEM
CONCEPTO
D
D1
D2
PRECIO DE VENTA
$200.00
$100.00
$150.00
VOLUMEN VENTAS
+ PRESUPUESTADAS
+ INVENTARIO FINAL
$10,000.00 $6,000.00
$7,000.00
$3,000.00
2 SEM
D
$220.00
$5,000.00
$5,000.00
$2,000.00
$7,000.00
NECESIDAD DE
= PRODUCCION
(-) INVENTARIO INICIAL
$17,000.00 $9,000.00
$10,000.00 $5,000.00
PRODUCCION
= REQUERIDA UNIDADES
$7,000.00 $12,000.00
$5,000.00 $7,000.00
2 SEM
D1
$120.00
D2
$150.00
$4,000.00
$5,000.00
$3,000.00
$2,000.00
$7,000.00
$3,000.00
$7,000.00
$2,000.00
$4,000.00 $5,000.00
La Sony, S.A.
PRESUPUESTO DE REQUERIMIENTO DE MATERIALES
PRIMER SEMESTRE
MATERIA A
MATERIA B
D1
4,000
13
52,000
4,000
28,000
D2
2,000
10
20,000
2,000
12,000
TOTAL KG
COSTO POR
KG
TOTAL
177,000
82,000
$2.00
$2.70
$354,000.00
$221,400.00
SEGUNDO SEMESTRE
MATERIA A
PROD
UCCI
REQ
DE MAT
CONCEPT
ON
REQUERI
DE
LOS
O
DA EN UNI
PCTOS EN TOTAL KGS
DAD ES
KG
5,000
15
75,000
MATERIA B
PROD UCCI REQ DE MAT
ON REQUERI
DE LOS
DA EN UNI
PCTOS EN TOTAL KGS
DAD ES
KG
5,000
6
30,000
D1
4,000
13
52,000
4,000
28,000
D2
5,000
10
50,000
5,000
30,000
TOTAL KG
COSTO POR
KG
TOTAL
SUMAS
177,000
88,000
$2.10
$3.00
$371,700.00
$264,000.00
MATERIA C
PROD UCCI REQ DE MAT
ON REQUERI
DE LOS
DA EN UNI
PCTOS EN TOTAL KGS
DAD ES
KG
7,000
9
63,000
4,000
16,000
2,000
10,000
89,000
$4.00
$356,000.00
$931,400.00
MATERIA C
PROD UCCI REQ DE MAT
ON REQUERI
DE LOS
DA EN UNI
PCTOS EN TOTAL KGS
DAD ES
KG
5,000
9
45,000
4,000
16,000
5,000
25,000
86,000
$4.40
$378,400.00
$1,014,100.00
$1,945,500.00
La Sony, S.A.
PRESUPUESTO DE MANO DE OBRA DIRECTA
CONCEPTO
D
Requerimiento de
7,000
produccin
Hrs requeridas por
producto
3
Total de hrs.
21,000
Costo por hora
$10.00
MOD $210,000.00
PRIMER SEMESTRE
D1
D2
4,000
1
4,000
$10.00
$40,000.00
2,000
SEGUNDO SEMESTRE
D1
5,000
4,000
2
3
4,000
15,000
$10.00
$11.00
$40,000.00 $165,000.00
1
4,000
$11.00
$44,000.00
SEGUNDO SEMESTRE
D2
TOTAL
5,000
27,000
2
12
10,000
58,000 Hrs.
$11.00
$110,000.00 $609,000.00
La Sony, S.A.
inventario de materiales
Material
A
B
C
TOTAL
Material
$20,000.00
$2.70
$40,500.00
4,000
$3.00
$4.00
$20,000.00
3,000
$4.40
$80,500.00
TOTAL
$16,800.00
$12,000.00
$13,200.00
$42,000.00
###
$80,500.00
$42,000.00
###
###
###
$0.00
###
$
$
###
$0.00
$0.00
###