PRESUPUESTO DE VENTAS

Producto: “P” Precio de Venta Promedio: $56

TERRITORIO ENERO FEBRERO MARZO TOTAL
1 S/. 67,500.00 S/. 64,000.00 S/. 70,500.00 S/. 202,000.00
2 S/. 80,000.00 S/. 89,500.00 S/. 86,000.00 S/. 255,500.00
3 S/. 35,000.00 S/. 41,000.00 S/. 29,500.00 S/. 105,500.00
4 S/. 101,000.00 S/. 97,500.00 S/. 112,000.00 S/. 310,500.00
5 S/. 91,500.00 S/. 87,500.00 S/. 110,500.00 S/. 289,500.00
TOTAL S/. 375,000.00 S/. 379,500.00 S/. 408,500.00 S/. 1,163,000.00

PRESUPUESTO DE VENTAS
Producto: “P” Precio de Venta Promedio: $56
TERRITORIO ENERO FEBRERO MARZO TOTAL
1 S/. 3,780,000.00 S/. 3,584,000.00 S/. 3,948,000.00 S/. 11,312,000.00
2 S/. 4,480,000.00 S/. 5,012,000.00 S/. 4,816,000.00 S/. 14,308,000.00
3 S/. 1,960,000.00 S/. 2,296,000.00 S/. 1,652,000.00 S/. 5,908,000.00
4 S/. 5,656,000.00 S/. 5,460,000.00 S/. 6,272,000.00 S/. 17,388,000.00
5 S/. 5,124,000.00 S/. 4,900,000.00 S/. 6,188,000.00 S/. 16,212,000.00
TOTAL S/. 21,000,000.00 S/. 21,252,000.00 S/. 22,876,000.00 S/. 65,128,000.00
 PRESUPUESTO DE PRODUCCION
Columna1 Columna2 Columna3 Columna4 Columna5
ENERO FEBRERO MARZO TOTAL
VENTAS S/. 375,000.00 S/. 379,500.00 S/. 408,500.00 S/. 1,163,500.00
(+)INVENTARIO FINAL S/. 201,500.00 S/. 195,900.00 S/. 206,100.00 S/. 603,500.00
S/. 576,500.00 S/. 575,400.00 S/. 614,600.00 S/. 1,766,500.00
(-)INVENTARIO INICIAL S/. 204,650.00 S/. 201,500.00 S/. 195,900.00 S/. 602,050.00
TOTAL S/. 371,850.00 S/. 373,900.00 S/. 418,700.00 S/. 1,164,450.00

COMPRAS DE MATERIA PRIMA

Columna1 ENERO FEBRERO MARZO TOTAL
MATERIA UTIL S/. 371,850.00 S/. 373,900.00 S/. 418,700.00 S/. 1,164,950.00
(+) INVENTARIO FINAL (55%) S/. 205,645.00 S/. 230,560.00 S/. 119,190.50 S/. 555,395.50
TOTAL S/. 577,495.00 S/. 604,460.00 S/. 537,890.50 S/. 1,720,345.50
(-) INVENTARIO INICIAL S/. 204,517.50 S/. 205,645.00 S/. 230,560.00 S/. 640,722.50
COMPRAS S/. 372,977.50 S/. 398,815.00 S/. 307,330.50 S/. 1,079,123.00

COSTO UNITARIO : $44

Columna1 ENERO FEBRERO MARZO TOTAL
COSTO DE COMPRAS S/. 16,411,010.00 S/. 17,547,860.00 S/. 13,522,542.00 S/. 47,481,412.00
 CONSUMO DE MATERIAS PRIMAS
Columna1 Columna2 Columna3 Columna4 Columna5
ENERO FEBRERO MARZO TOTAL
MATERIA UTIL S/. 371,850.00 S/. 373,900.00 S/. 418,700.00 S/. 1,164,950.00
C.U$ S/. 44.00 S/. 44.00 S/. 44.00 S/. 44.00
COSTO DE USO S/. 16,361,400.00 S/. 16,451,600.00 S/. 18,422,800.00 S/. 51,257,800.00

PRESUPUESTO DE MANO DE OBRA DIRECTA

Columna1 Columna2 Columna3 Columna4 Columna5
ENERO FEBRERO MARZO TOTAL
UNIDAD NECE.PROD. S/. 371,850.00 S/. 373,900.00 S/. 418,700.00 S/. 1,164,950.00
HH POR UNIDAD 0.834409 0.830115 0.856078 2.520602
TOTAL DE HORAS 310274.99 310380.00 358439.86 2936375.30
TASA HH $ 3.595359 3.613957 3.504352 10.713668
COSTO MOD $ S/. 1,115,549.97 S/. 1,121,699.97 S/. 1,256,099.44 S/. 31,459,350.09
 PRESUPUESTOS DE COSTOS INDIRECTOS DE FABRICACION MES DE ENERO, HORAS MOD
Columna1 Columna2 Columna3 Columna4 Columna5 Columna6
CUENTAS COSTO VARIABLE COSO FIJO S/. TOTAL S/.
BASE TASA S/.IMPORTE
MATERIALES INDIRECTOS 1500 1500
MANO DE OBRA IND. 310274.98665 0.5 155137.493325 700 155837.493325
SUPERVISION 950 950
IMMPUESTOS SOBRE LA NOMINA 310274.98665 0.2 62054.99733 62054.99733
MANTENIMIENTO 310274.98665 0.25 77568.7466625 600 78168.7466625
CALEFACCION Y LUZ 310274.98665 0.05 15513.7493325 400 15913.7493325
ENERGIA 310274.98665 0.1 31027.498665 350 31377.498665
SEGUROS 700 700
IMPUESTOS 1000 1000
DEPRECIACIONES 2500 2500
VARIOS 310274.98665 0.02 6205.499733 6205.499733
TOTAL 347507.985048 8700 356207.985048

PRESUPUESTOS DE COSTOS INDIRECTOS DE FABRICACION MES DE FEBRERO, HORAS MOD

Columna1 Columna2 Columna3 Columna4 Columna5 Columna6
CUENTAS COSTO VARIABLE COSO FIJO S/. TOTAL S/.
BASE TASA S/.IMPORTE
MATERIALES INDIRECTOS 1500 1500
MANO DE OBRA IND. 310379.9985 0.5 155189.99925 700 155889.99925
SUPERVISION 950 950
IMMPUESTOS SOBRE LA NOMINA 310379.9985 0.2 62075.9997 62075.9997
MANTENIMIENTO 310379.9985 0.25 77594.999625 600 78194.999625
CALEFACCION Y LUZ 310379.9985 0.05 15518.999925 400 15918.999925
ENERGIA 310379.9985 0.1 31037.99985 350 31387.99985
SEGUROS 700 700
IMPUESTOS 1000 1000
DEPRECIACIONES 2500 2500
VARIOS 310379.9985 0.02 6207.59997 6207.59997
TOTAL 347625.59832 8700 356325.59832
 PRESUPUESTOS DE COSTOS INDIRECTOS DE FABRICACION MES DE MARZO, HORAS MOD
Columna1 Columna2 Columna3 Columna4 Columna5 Columna6
CUENTAS COSTO VARIABLE COSO FIJO S/. TOTAL S/.
BASE TASA S/.IMPORTE
MATERIALES INDIRECTOS 1500 1500
MANO DE OBRA IND. 358867.8976 0.5 179433.9488 700 180133.9488
SUPERVISION 950 950
IMPUESTOS SOBRE LA NOMINA 358867.8976 0.2 71773.57952 71773.57952
MANTENIMIENTO 358867.8976 0.25 89716.9744 600 90316.9744
CALEFACCION Y LUZ 358867.8976 0.05 17943.39488 400 18343.39488
ENERGIA 358867.8976 0.1 35886.78976 350 36236.78976
SEGUROS 700 700
IMPUESTOS 1000 1000
DEPRECIACIONES 2500 2500
VARIOS 358867.8976 0.02 7177.357952 7177.357952
TOTAL 401932.045312 8700 410632.045312

GASTO DE VENTAS ADMINISTRATIVOS ENERO

Columna1 Columna2 Columna3 Columna4 Columna5 Columna6
CUENTAS COSTO VARIABLE COSO FIJO S/. TOTAL S/.
BASE TASA S/.IMPORTE
COMISIONES S/. 21,000,000.00 0.04% S/. 8,400.00 S/. 8,400.00
VIAJES S/. 21,000,000.00 0.02% S/. 4,200.00 S/. 4,200.00
PUBLICIDAD S/. 21,000,000.00 0.03% S/. 6,300.00 S/. 6,300.00
CUENTAS INCOBRABLES S/. 21,000,000.00 0.01% S/. 2,100.00 S/. 2,100.00
TOTAL S/. 21,000.00 S/. 21,000.00
 GASTO DE VENTAS ADMINISTRATIVOS FEBRERO
Columna1 Columna2 Columna3 Columna4 Columna5
CUENTAS COSTO VARIABLE Columna5
BASE TASA S/.IMPORTE TOTAL S/.
COMISIONES S/. 21,252,000.00 0.04% S/. 8,500.80 S/. 3.40
VIAJES S/. 21,252,000.00 0.02% S/. 4,250.40 S/. 0.85
PUBLICIDAD S/. 21,252,000.00 0.03% S/. 6,375.60 S/. 1.91
CUENTAS INCOBRABLES S/. 21,252,000.00 0.01% S/. 2,125.20 S/. 0.21
TOTAL S/. 21,252.00 S/. 6.38

GASTO DE VENTAS ADMINISTRATIVOS MARZO

Columna1 Columna2 Columna3 Columna4 Columna5
CUENTAS COSTO VARIABLE TOTAL S/.
BASE TASA S/.IMPORTE
COMISIONES S/. 22,876,000.00 0.04% S/. 9,150.40 S/. 9,150.40
VIAJES S/. 22,876,000.00 0.02% S/. 4,575.20 S/. 4,575.20
PUBLICIDAD S/. 22,876,000.00 0.03% S/. 6,862.80 S/. 6,862.80
CUENTAS INCOBRABLES S/. 22,876,000.00 0.01% S/. 2,287.60 S/. 2,287.60
TOTAL S/. 22,876.00 S/. 22,876.00

PRESUPUESTO DE GASTOS ADMINISTRATIVOS PARA UN MES $

Columna1 Columna2
SUELDOS Y SALARIOS EJECUTIVOS S/. 2,800.00
SALARIOS DE OFICINA S/. 650.00
SEGUROS S/. 500.00
IMPUESTOS S/. 250.00
TOTAL S/. 4,200.00
 PRESUPUESTO DE COSTO DE VENTAS
Columna1 ENERO FEBRERO MARZO TOTAL
MATERIALES DIRECTOS S/. 16,361,400.00 S/. 16,451,600.00 S/. 18,444,800.00 S/. 51,257,800.00
MANO DE OBRA DIRECTA S/. 1,115,549.97 S/. 1,121,699.97 S/. 1,257,599.43 S/. 3,494,849.37
GASTOS GENERALES DE FABRICACION S/. 356,207.99 S/. 356,325.60 S/. 410,632.05 S/. 1,123,165.63
COSTOS TOTALES DE MANUFACTURA S/. 17,833,157.95 S/. 17,929,625.57 S/. 20,113,031.48 S/. 55,875,815.00
(+) INV. INC. PROD. TERMINADOS S/. 9,618,550.00 S/. 9,470,500.00 S/. 9,207,300.00 S/. 60,493,829.99
ARTICULOS DISPONIBLES S/. 27,451,707.95 S/. 27,400,125.57 S/. 29,320,331.48 S/. 84,172,165.00
(-) INV. FINAL DE PROD. TERMINADOS S/. 9,470,500.00 S/. 9,207,300.00 S/. 9,686,700.00 S/. 28,364,500.00
COSTO DE VENTAS S/. 17,981,207.95 S/. 18,192,825.57 S/. 19,633,631.48 S/. 55,807,665.00

ESTADO DE RESULTADOS PROYECTADOS

Columna1 ENERO FEBRERO MARZO TOTAL
VENTAS S/. 21,000,000.00 S/. 21,252,000.00 S/. 22,876,000.00 S/. 65,128,000.00
(-)COSTO DE VENTAS S/. 17,981,207.95 S/. 18,192,825.57 S/. 19,633,631.48 S/. 55,807,665.00
UTILIDAD BRUTA S/. 3,018,792.05 S/. 3,059,174.43 S/. 3,242,368.52 S/. 9,320,335.00
GASTO DE VENTAS S/. 24,400.00 S/. 24,652.00 S/. 26,276.00 S/. 75,328.00
GASTOS ADMINISTRATIVOS S/. 4,200.00 S/. 4,200.00 S/. 4,200.00 S/. 12,600.00

TOTAL GASTO S/. 28,200.00 S/. 29,052.00 S/. 30,676.00 S/. 88,528.00
UTILIDAD ANTES DEL IMPUESTO S/. 3,211,200.00 S/. 3,052,948.00 S/. 3,385,324.00 S/. 9,649,472.00
IMPUESTO SOBRE LA RENTA S/. 1,284,480.00 S/. 1,221,179.20 S/. 1,354,129.60 S/. 3,859,788.80
UTILIDAD NETA S/. 1,926,720.00 S/. 1,831,768.80 S/. 2,031,194.40 S/. 5,789,683.20