PRESUPUESTO MAESTRO

¿CUANTO PRODUCIR?

QP = 10000 + 60000 - 7000 63,000.00

¿CUANTO COMPRAR?

MATERIAL A
QC = 16000+126000-8000 134,000.00

QC = 6000+63000-7000 62,000.00

COSTO DE PRODUCCION UNITARIO

MPD
Material A 2 und.*30 60.00
Material B 1 und. *18 18.00 78.00
MOD
2 hrs *2,50 5.00
COSTO PRIMO 83.00
CIF
Costo fijos 15.800/63.000 0.25
Cosos variables 25.700/63.000 0.41 0.66
COSTO DE PRODUCCION UNITARIO 83.66

ESTADO DE COSTOS DE PRODUCCION TOTAL

MPD
Material A 2 und.*63000*30 3,780,000.00
Material B 1 und. *63000*18 1,134,000.00 4,914,000.00
MOD
2 hrs*63000*2,50 315,000.00
COSTO PRIMO 5,229,000.00
CIF
Costo fijos 15,800.00
Cosos variables 25,700.00 41,500.00
COSTO DE PRODUCCION 5,270,500.00

UNIDADES COSTO COSTO PROMEDIO

INV. INICIAL 7000 78.66 550,620.00
PRODUCCION 63000 83.66 5,270,500.00
 70000 5,821,120.00 83.16

MARGEN DE UTILIDAD 30%*83,16 24.95

PRECIO DE VENTA 108.11
OMEDIO
 PRESUPUESTO DE VENTAS

VV IGV TOTAL
DELICIAS DE PUCALLPA 60000 und.*108,11 6,486,600.00 1,167,588.00 7,654,188.00

POLITICA DE VENTAS POLITICA DE VENTAS

CONTADO 60% CREDITO 40%
VV IGV TOTAL VV IGV VV IGV
OCT. (25%) 1,621,650.00 291,897.00 1,913,547.00 972,990.00 175,138.00 648,660.00 116,759.00
NOV. (35%) 2,270,310.00 408,656.00 2,678,966.00 1,362,186.00 245,194.00 908,124.00 163,462.00
DIC. (40%) 2,594,640.00 467,035.00 3,061,675.00 1,556,784.00 280,221.00 1,037,856.00 186,814.00
6,486,600.00 1,167,588.00 7,654,188.00 3,891,960.00 700,553.00 2,594,640.00 467,035.00

DISTRIBUCION DE VENTAS AL CREDITO SEGÚN VENCIMIENTOS

P.V. AL CREDITO A 30 DIAS (20%) A 60 DIAS (30%) A 90 DIAS (50%) TOTAL

765,419.00 153,084.00 229,626.00 382,709.00 765,419.00
1,071,586.00 214,317.00 321,476.00 535,793.00 1,071,586.00
1,224,670.00 244,934.00 367,401.00 612,335.00 1,224,670.00
3,061,675.00 612,335.00 918,503.00 1,530,837.00 3,061,675.00

PRESUPUESTO DE COMPRAS

PRODUCTO: VV IGV TOTAL

Material A 134000*30 4,020,000.00 723,600.00 4,743,600.00
Material B 62000*18 1,116,000.00 200,880.00 1,316,880.00
5,136,000.00 924,480.00 6,060,480.00

POLITICA DE VENTAS POLITICA DE VENTAS

CONTADO 45% CREDITO 55%
VV IGV TOTAL VV IGV VV IGV
OCT. (25%) 1,284,000.00 231,120.00 1,515,120.00 577,800.00 104,004.00 706,200.00 127,116.00
NOV. (35%) 1,797,600.00 323,568.00 2,121,168.00 808,920.00 145,606.00 988,680.00 177,962.00
DIC. (40%) 2,054,400.00 369,792.00 2,424,192.00 924,480.00 166,406.00 1,129,920.00 203,386.00
5,136,000.00 924,480.00 6,060,480.00 2,311,200.00 416,016.00 2,824,800.00 508,464.00

DISTRIBUCION DE COMPRAS AL CREDITO SEGÚN VENCIMIENTOS

P.V. AL CREDITO A 30 DIAS (30%) A 60 DIAS (40%) A 90 DIAS (30%) TOTAL

833,316.00 249,995.00 333,326.00 249,995.00 833,316.00
1,166,642.00 349,993.00 466,657.00 349,992.00 1,166,642.00
1,333,306.00 399,992.00 533,322.00 399,992.00 1,333,306.00
3,333,264.00 999,980.00 1,333,305.00 999,979.00 3,333,264.00
 TOTAL CONTADO

1,148,128.00
1,607,380.00
1,837,005.00

total contado
 681,804.00
954,526.00
1,090,886.00