PRESUPUESTOS EMPRESARIALES

EJERCICIOS PROPUESTOS DEBER 1

EJERCICIO 7.1

1* La co(!a+,a Alfa S.A.- % a el co(!onente Alfa.O(e'a !ara la fa#ricaci&n de % !ro refri'erante ind% trial O o Polar. Por cada %nidad de !rod%cto e nece itan / co(!onente- c%0o !recio e de 1/2 d&lare el litro. La co(!a+,a !lanea % nivel de invent antici!aci&n- de (anera 3%e no e4i tan faltante en el inventario. El de!arta(ento de i'%e la !ol,tica de ordenar % (ateria !ri(a al !roveedor el !ri(er d,a del (e . A contin dan lo i'%iente dato )

Inventario Inventario Inventario Inventario

inicial de Enero final de eado !ara Enero final de eado !ara "e#rero final de eado !ara Mar$o

10000 15000 30000 20000

ltrs ltrs ltrs ltrs

La !rod%cci&n !ro'ra(ada !ara lo tre (e e e la i'%iente) Prod%cci&n enero Prod%cci&n fe#rero Prod%cci&n (ar$o 5000 productos 9000 productos 14000 productos

Se !ide)

S%!oniendo 3%e e llevan a ca#o lo !lane citado - 5C%6l er,a el co to total de lo ( co(!rado en cada %no de lo tre (e e iniciale 75C%6l er,a el co to %!oniendo 3%e !er(anece con tante d%rante el !ri(er e(e tre7

SOLUCI89 EJERCICIO 7.1

:ARIABLES
COSTO U9ITARIO DE MATERIA PRIMA 1 /2.22 RE;UERIMIE9TO DE MP C<PRODUCTO / ltr I9:E9TARIOS I9: I9ICIAL E9ERO 12222 ltr I9 "I9AL DESEADO E9ERO 1=222 ltr I9: "I9AL DESEADO "EBRERO >2222 ltr I9: "I9AL DESEADO MAR@O /2222 ltr PRODUCCIO9 E9ERO =222 %ni "EBRERO ?222 %ni MAR@O 1A222 %ni

MODELO
Co(!a+,a Alfa S.A RE;UERIMIE9TO DE MATERIA PRIMA E9ERO PRODUCCION REQUERIDA DE REFRIGERANTE REQUERI!IENTO DE !P POR C"PRODUCTO BRE;UERIMIE9TO MP C<RE"RICERA9TE #IN$ INICIA% D !P &IN$ FINA% D !P BCOMPRAS DE MP CO'TO UNITARIO DE !P COSTO TOTAL DE RE;UERIMIE9TO DE MP 5000 2 ltrs 12222 ltr #10000 ltrs 15000 ltrs 1=222 ltr ( 20)00 1 >22-222

EDERCISE 7.1

1* TEe co(!an0 Alfa SA- % ed tEe Al!Ea.O(e'a co(!onent for tEe (an%fact%re of it ind% trial coolant GPolar Bear*. "or eacE ite( 0o% need / liter of co(!onent- FEicE i !r /2 a liter. TEe co(!an0 !lan to tEeir level of inventorie in advance- o tEat tEer Eorta'e in inventor0. TEe !%rcEa in' de!art(ent Ea a !olic0 of orderin' tEe raF %!!lier on tEe fir t da0 of tEe (ontE. BeloF are tEe folloFin')

Inventor0 Initial of Jan%ar0 Invetor0 final de ired for Jan%ar0 Invetor0 final de ired for "e#r%ar0 Invetor0 final de ired for MarcE

10000 15000 30000 20000

ltrs ltrs ltrs ltrs

ScEed%led !rod%ction for tEree (ontE i a folloF )

Prod%ction in Jan%ar0 Prod%ction in "e#r%ar0 Prod%ction in MarcE

5000 productos 9000 productos 14000 productos

Perfor()

A %(in' !erfor( %cE !lan - 5FEat Fo%ld #e tEe total co t of !%rcEa ed (aterial in ea fir t tEree (ontE 7 5HEat Fo%ld #e tEe co t a %(in' tEe !rice re(ain con tant d%rin' Ealf7

EDERCISE SOLUTIO9 7.1

:ARIABLES
U9IT COST O" RAH MATERIAL RAH MATERIAL RE;UIREME9TS "OR PRODUCT I9:E9TARIOS I9: I9ITIAL JA9UARI 12222 ltr I9 "I9AL DESIRED JA9UARI 1=222 ltr I9: "I9AL DESIRED "EBRUARI >2222 ltr I9: "I9AL DESIRED MARCJ /2222 ltr PRODUCCIO9 JA9UARI =222 %ni "EBRUARI ?222 %ni MARCJ 1A222 %ni 1 /2.22 / ltr

MODEL
Co(!a+,a Alfa S.A Re3%ire(ent of RaF Material JA9UARI REQUIRED PRODUCTION OF REFRIGERANT REQUIRE!ENT OF RA* !ATERIA% +, EAC- PRODUCT B RE;UIREME9T O" RAH MATERIAL BI RE"RICERA9T # IN$ENTOR, INITIA% OF RA* !ATERIA% & IN$ENTOR, FINA% OF RA* !ATERIA% B SJOPPI9C O" RAH MATERIALS UNIT CO'T OF RA* !ATERIA%' TOTAL COST O" RE;UIREME9T O" RAH MATERIALS 5000 2 ltrs 12222 ltr #10000 ltrs 15000 ltrs 1=222 ltr ( 20)00 1 >22-222

a fa#ricaci&n de % !rod%cto- el cto e nece itan / litro de anea % nivel de inventario con o. El de!arta(ento de co(!ra r d,a del (e . A contin%aci&n e

el co to total de lo (ateriale co to %!oniendo 3%e el !recio

A "EBRERO MAR@O

9000 14000 2 ltrs 2 ltrs 1K222 ltr /K222 ltr #15000 ltrs #30000 ltrs 30000 ltrs 20000 ltrs >>222 ltr 1K222 ltr ( 20)00 ( 20)00 1 LL2-222 MMM

tEe (an%fact%re of it !rod%ctco(!onent- FEicE i !riced at 1 advance- o tEat tEere are no 0 of orderin' tEe raF (aterial

rcEa ed (aterial in eacE of tEe e(ain con tant d%rin' tEe fir t

"EBRUARI

MARCJ

9000 14000 2 ltrs 2 ltrs 1K222 ltr /K222 ltr #15000 ltrs #30000 ltrs 30000 ltrs 20000 ltrs >>222 ltr 1K222 ltr ( 20)00 ( 20)00 1 LL2-222 MMM

EJERCICIO 7./
/* La e(!re a Co(ercial del S%r S.A- !re!ara % !re %!%e to !ara /22/. A contin%aci&n e ofrece al'%no dato de e(!re a) :enta !rono ticada !ara /22/ :enta /22/) E9ERO "EBRERO MAR@O ABRIL

1 1 1 1

1A2-222 1A2-222 1L2-222 /22-222

Al'%no dato del #alance 'eneral al >1 de dicie(#re de /221) Balance Ceneral /221) E"ECTI:O CLIE9TES D. /.0t1s d. 0o/2.34r. D. /.0t1s d. d2c2.34r. I9:E9TARIO DE MERCA9CNAS PRO:EEDORES GMERC.* I9"ORMACI89 ADICIO9AL) a* La venta on a crPdito. El L2O de la (e de !%P de la venta venta e co#ra d%rante el i'%iente (e

1 12-222 1 >L-222 1 K2-222 1 =/-222 1 A=-222

de la tran acci&n Q el A2O re ta

Co#ro :enta ) O 3%e e co#ra tra la tran acci&n 1er (e L2O /do (e A2O

:enta /22/) E9ERO 1 1A2-222 "EBRERO 1 KA-222 MAR@O 1 KA-222 ABRIL 1 ?L-222 MAIO 1 1/2-222 MAR@O 1 =L-222 ABRIL 1 =L-222 MAIO 1 LA-222 JU9IO 1 K2-222 TOTAL 1 1A2-222 TOTAL 1 1A2-222 TOTAL 1 1L2-222 TOTAL 1 /22-222

"EBRERO

1 1A2-222

MAR@O

1 1L2-222

ABRIL #* El co to de venta e el =2O de la venta COSTO DE :E9TAS B =2O :E9TAS

1 /22-222

:enta /22/) E9ERO "EBRERO MAR@O ABRIL c* Otro 'a to varia#le OTROS CASTOS :ARIAB B

1 1 1 1

1A2-222 1A2-222 1L2-222 /22-222

Co to de :enta /22/) E9ERO "EBRERO MAR@O ABRIL

1 72-222 1 72-222 1 K2-222 1 122-222

on el 12O de la venta - 3%e e !a'a el (i (o (e en 3%e e inc%rren. 12O :E9TAS Otro 'a to varia#le /22/) E9ERO 1 1A-222 "EBRERO 1 1A-222 MAR@O 1 1L-222 ABRIL 1 /2-222

:enta /22/) E9ERO "EBRERO MAR@O ABRIL

1 1 1 1

1A2-222 1A2-222 1L2-222 /22-222

d* El inventario final e el 1=2O de lo 3%e e re3%iere !ara la venta del i'%iente (e . Inventario "inal B 1=2O :E9TAS SICUIE9TE MES Inventario "inal /22/) 1 72-222 1 72-222 1 K2-222 1 122-222 E9ERO "EBRERO MAR@O 1 12=-222 1 1/2-222 1 1=2-222

Co to de :enta /22/) E9ERO "EBRERO MAR@O ABRIL Lo inventario "inale Inventario "inal /22/) Dicie(#re E9ERO "EBRERO MAR@O

e Eacen iniciale !ara el i'%iente (e Inventario Inicial /22/) 1 =/-222 1 12=-222 1 1/2-222 1 1=2-222 E9ERO "EBRERO MAR@O ABRIL 1 =/-222 1 12=-222 1 1/2-222 1 1=2-222

e* La co(!ra e !a'an al i'%iente (e de efect%ada f* Lo 'a to fiRo on de 11=222 (en %ale . Incl%0en 1=222 de 'a to de de!reciaci&n CASTOS "IJOS CO9 DEP B 1 1=-222 DEPRECIACI89 B 1 =-222 CASTOS "IJOS SI9 DEP B 1 12-222 '* La direcci&n 'eneral !ondr6 en !r6ctica en /221 %na n%eva !ol,tica en relaci&n con el efectivo Se !ide) 1* Pre!are %n !re %!%e to de co(!ra !ara cada %no de lo tre !ri(ero (e e de /22/Q de cri#a % !rocedi(iento /* Pre!are %n e tado de re %ltado !ara cada %no de lo A !ri(ero (e e >* Pre!are %n !re %!%e to de efectivo !ara cada %no de lo financia(iento 0 el aldo final c%atro !ri(ero (e e de /22/- 3%e (%e tre el

A* Se %!one 3%e en (a0o 3%eda %n aldo de efectivo ante del financia(iento de 1>2222 5;%P re !onder,a ace !ol,tica de la direcci&n 'eneral o#re el aldo (,ni(o de efectivo7

A* Se %!one 3%e en (a0o 3%eda %n aldo de efectivo ante del financia(iento de 1>2222 5;%P re !onder,a ace !ol,tica de la direcci&n 'eneral o#re el aldo (,ni(o de efectivo7 Saldo efectivo B 1 >2-222 Saldo final en caRa B 1 12-222

SOLUCI89 EJERCICIO 7./ PRESUPUESTO DE COMPRAS

Co(ercial del S%r S.A
al >1 de Dicie(#re /22/ E9ERO Co to de :enta GS* Inventario "inal G.* Inventario Inicial
1 72-222 1 12=-222 1 G=/-222* 1 1/>-222

"EBRERO
1 72-222 1 1/2-222 1 G12=-222* 1 K=-222

MAR@O
1 K2-222 1 1=2-222 1 G1/2-222* 1 112-222

Co(!ra

ESTADO DE RESULTADOS
Co(ercial del S%r S.A
al >1 de Dicie(#re /22/ E9ERO 1 1A2-222 1 G72-222* 1 72-222 1 G1=-222* 1 G1A-222* 1 A1-222 "EBRERO 1 1A2-222 1 G72-222* 1 72-222 1 G1=-222* 1 G1A-222* 1 A1-222 MAR@O 1 1L2-222 1 GK2-222* 1 K2-222 1 G1=-222* 1 G1L-222* 1 A?-222

:enta G.* Co to de :enta GB* Utilidad Br%ta en :enta G.* Ca to fiRo G.* Otro 'a to varia#le GB* Utilidad en O!eracione

Co#ro :enta ) O 3%e e co#ra tra la tran acci&n 1er (e L2O /do (e A2O

CTDULA DE COBRA9@A
Co(ercial del S%r S.A
al >1 de Dicie(#re /22/ :E9TAS 1 >L-222 1 K2-222 1 1A2-222 1 1A2-222 1 1L2-222 1 ==L-222 E9ERO 1 >L-222 1 AK-222 "EBRERO 1 >/-222 1 KA-222 MAR@O ABRIL

9ovie(#re Dicie(#re Enero "e#rero Mar$o TOTAL

1 =L-222 1 KA-222 1 1A2-222

1 KA-222

1 11L-222

1 =L-222 1 ?L-222 1 1=/-222

CTDULA DE PACO A PRO:EEDORES

Co(ercial del S%r S.A
al >1 de Dicie(#re /22/ COMPRAS 1 A=-222 1 1/>-222 1 K=-222 1 112-222 1 >L>-222 E9ERO 1 A=-222 "EBRERO 1 1/>-222 1 K=-222 1 A=-222 1 1/>-222 1 K=-222 MAR@O

Dicie(#re Enero "e#rero Mar$o TOTAL

PRESUPUESTO DE "LUJO DE E"ECTI:O

Co(ercial del S%r S.A
al >1 de Dicie(#re /22/ E9ERO 1 12-222 1 KA-222 1 ?A-222 1 GA=-222* 1 G12-222* 1 G1A-222* 1 /=-222 1 G1=-222* 1 12-222 "EBRERO 1 /=-222 1 11L-222 1 1A1-222 MMM 1 G12-222* 1 G1A-222* 1 GL-222* 1 1L-222 1 12-222 1 /2-222 MAR@O 1 1A-222 1 1A2-222 1 1=A-222 1 GK=-222* 1 G12-222* 1 G1L-222* 1 A>-222 1 G>>-222* 1 12-222 1 /2-222 1 A22 1 1/-L22

Saldo Inicial de Efectivo GS* Entrada de Efectivo Co#ro de cliente GB* Di !oni#le de Efectivo G.* Salida de Efectivo Pa'o a !roveedore Ca to fiRo Ca to varia#le GB* Entrada . Salida So#rante o faltante GB* SALDO "I9AL E9 CAJA PrP ta(o Pa'o !rP ta(o Pa'o InterP

9OTA) PrP ta(o (Ulti!lo de = B 1 /2-222 G.* DPficitB 1 GL-222* 1 1A-222

EDERCISE 7./
/* TEe co(!an0 V Co(ercial del S%r SAV- !re!are tEeir #%d'et for /22/. Jere i Sale foreca t for /22/ Sale /22/) JA9UARI "EBRUARI MARCJ APRIL So(e #alance Eeet data at Dece(#er >1- /221) Balance SEeet /221) CASJ CUSTOMERS No/.34.r s1l.s D.c.34.r s1l.s I9:E9TORI O" COODS SUPPLIERS GCOODS* ADDITIO9AL I9"ORMATIO9) a* TEe ale ale are on credit. TEe L2O of ale i cEar'ed for tEe folloFin' (ontE of tEe tran action- A2O to tEe 1 1 1 1 1A2-222 1A2-222 1L2-222 /22-222 o(e data fro( tEe co(!an0)

1 12-222 1 >L-222 1 K2-222 1 =/-222 1 A=-222

eco

Sale CEar'e) 1er (ontE /do (ontE O cEar'ed after tEe tran action L2O A2O

Sale /22/) JA9UARI 1 1A2-222 "EBRUARI 1 KA-222 MARCJ 1 KA-222 APRIL 1 ?L-222 MAI 1 1/2-222 MARCJ 1 =L-222 APRIL 1 =L-222 MAI 1 LA-222 JU9E 1 K2-222 TOTAL 1 1A2-222 TOTAL 1 1A2-222 TOTAL 1 1L2-222 TOTAL 1 /22-222

"EBRUARI

1 1A2-222

MARCJ

1 1L2-222

APRIL #* TEe co t of ale i =2O of ale COST O" SALES B Sale /22/) JA9UARI "EBRUARI MARCJ APRIL 1 1 1 1 1A2-222 1A2-222 1L2-222 /22-222 =2O SALES

1 /22-222

Co t of Sale /22/) JA9UARI "EBRUARI MARCJ APRIL

1 72-222 1 72-222 1 K2-222 1 122-222

c* OtEer varia#le co t are 12O of ale - 0o% !a0 tEe a(e (ontE in FEicE tEe0 are inc%rred.

OTJER EDPE9SES :AR B Sale /22/)

12O

SALES OtEer E4!en e varia#le /22/) JA9UARI 1 1A-222 "EBRUARI 1 1A-222 MARCJ 1 1L-222 APRIL 1 /2-222

JA9UARI "EBRUARI MARCJ APRIL

1 1 1 1

1A2-222 1A2-222 1L2-222 /22-222

d* TEe final inventor0 i 1=2O of FEat i re3%ired for ale tEe folloFin' (ontE. Inventor0 "inal B 1=2O SALES 9EDT MO9TJ Inventor0 "inal /22/) 1 72-222 1 72-222 1 K2-222 1 122-222 JA9UARI "EBRUARI MARCJ 1 12=-222 1 1/2-222 1 1=2-222

Co t of Sale /22/) JA9UARI "EBRUARI MARCJ APRIL

TEe "inal are (ade initial inventor0 for tEe ne4t (ontE Inventor0 "inal /22/) Dece(#er JA9UARI "EBRUARI MARCJ Inventor0 Initial /22/) 1 =/-222 1 12=-222 1 1/2-222 1 1=2-222 JA9UARI "EBRUARI MARCJ APRIL 1 =/-222 1 12=-222 1 1/2-222 1 1=2-222

e* P%rcEa e are !aid tEe folloFin' (ontE (ade f* "i4ed e4!en e are 1 1=-222 !er (ontE. Incl%de 1 =-222 of de!reciation e4!en e HITJ "IDED EDPE9SES DB 1 1=-222 DEPRECIATIO9 B 1 =-222 9O "IDED EDPE9SES DEP B1 12-222

'* To! (ana'e(ent Fill i(!le(ent in /221 a neF !olic0 on ca E Perfor() 1* Pre!are a !%rcEa e #%d'et for eacE of tEe fir t tEree (ontE of /22/ and de cri#e 0o%r !roced%re /* Pre!are an inco(e tate(ent for eacE of tEe fir t A (ontE >* Pre!are a ca E #%d'et for eacE of tEe fir t fo%r (ontE of /22/- EoFin' tEe #alance #efore intere t and endin' #a

A* It i a %(ed tEat Ma0 Fa a ca E #alance #efore financin' of 1 >2-222 JoF Fo%ld 0o% re !ond a#o%t tEe neF 'eneral direction of tEe (ini(%( ca E #alance7 Ca E #alance B 1 >2-222 Endin' #alance in ca E B 1 12-222

EDERCISE SOLUTIO9 7./ SJOPPI9C BUDCET

Co(ercial del S%r S.A
to Dece(#er >1- /22/ JA9UARI Co t of Sale GS* Inventor0 "inal G.* Inventor0 Initial
1 72-222 1 12=-222 1 G=/-222* 1 1/>-222

"EBRUARI
1 72-222 1 1/2-222 1 G12=-222* 1 K=-222

MARCJ
1 K2-222 1 1=2-222 1 G1/2-222* 1 112-222

SJOPPI9C

STATE O" RESULTS

Co(ercial del S%r S.A
to Dece(#er >1- /22/ JA9UARI 1 1A2-222 1 G72-222* 1 72-222 "EBRUARI 1 1A2-222 1 G72-222* 1 72-222 MARCJ 1 1L2-222 1 GK2-222* 1 K2-222

Sale G.* Co t of ale GB* Utilit0 'ro

in ale

G.* "i4ed E4!en e G.* OtEer varia#le co t GB* Utilit0 in o!eration

1 G1=-222* 1 G1A-222* 1 A1-222

1 G1=-222* 1 G1A-222* 1 A1-222

1 G1=-222* 1 G1L-222* 1 A?-222

Sale CEar'e 1er (ontE /do (ontE O cEar'ed after tEe tran action L2O A2O

COLLECTIO9 SCJEDULE
Co(ercial del S%r S.A
to Dece(#er >1- /22/ SALES 1 >L-222 1 K2-222 1 1A2-222 1 1A2-222 1 1L2-222 1 ==L-222 JA9UARI 1 >L-222 1 AK-222 "EBRUARI 1 >/-222 1 KA-222 MARCJ APRIL

9ove(#er Dece(#er Jan%ar0 "e#r%ar0 MarcE TOTAL

1 =L-222 1 KA-222 1 1A2-222

1 KA-222

1 11L-222

1 =L-222 1 ?L-222 1 1=/-222

SCJEDULE O" PAIME9T A SUPPLIERS

Co(ercial del S%r S.A
to Dece(#er >1- /22/

Dece(#er Jan%ar0 "e#r%ar0 MarcE TOTAL

SJOPPI9C 1 A=-222 1 1/>-222 1 K=-222 1 112-222 1 >L>-222

JA9UARI 1 A=-222

"EBRUARI 1 1/>-222

MARCJ

1 K=-222 1 A=-222 1 1/>-222 1 K=-222

BUDCET O" "LOH O" CASJ

Co(ercial del S%r S.A
to Dece(#er >1- /22/ JA9UARI 1 12-222 1 KA-222 1 ?A-222 1 GA=-222* 1 G12-222* 1 G1A-222* 1 /=-222 1 G1=-222* 1 12-222 "EBRERO 1 /=-222 1 11L-222 1 1A1-222 MMM 1 G12-222* 1 G1A-222* 1 GL-222* 1 1L-222 1 12-222 1 /2-222 MARCJ 1 1A-222 1 1A2-222 1 1=A-222 1 GK=-222* 1 G12-222* 1 G1L-222* 1 A>-222 1 G>>-222* 1 12-222 1 /2-222 1 A22 1 1/-L22

Be'innin' Ca E Balance GS* Ca E CEecW C% to(er Billin' GB* Availa#le Ca E G.* Ca E O%t!%t Pa0(ent to %!!lier "i4ed E4!en e :aria#le E4!en e GB* In!%t . O%t!%t S%r!l% or (i in' GB* "I9AL BALA9CE I9 BOD loan Loan Pa0(ent Intere t Pa0(ent

9OTE) Loan (%lti!le of = B G.* DPficitB

1 /2-222 1 GL-222* 1 1A-222

&n e ofrece al'%no dato de la

e la tran acci&n Q el A2O re tante al

e'%ndo

inc%rren.

efectivo

/Q de cri#a % !rocedi(iento de /22/- 3%e (%e tre el aldo ante de

>2222 5;%P re !onder,a acerca de la n%eva

ABRIL
1 122-222

1 122-222

ABRIL 1 /22-222 MMM 1 122-222 1 G1=-222* 1 G/2-222* 1 L=-222

MAIO

1 LA-222 1 LA-222

ABRIL

1 112-222 1 112-222

:O

ABRIL 1 12-222 1 1=/-222 1 1L/-222 MMM 1 G12-222* 1 G/2-222* 1 //-222 1 G1/-222* 1 12-222

ata fro( tEe co(!an0)

tran action- A2O to tEe

econd (ontE after

rred.

o%r !roced%re

#efore intere t and endin' #alance 0o% re !ond a#o%t tEe neF !olic0 fro( tEe

APRIL
1 122-222

1 122-222

APRIL 1 /22-222 MMM 1 122-222

1 G1=-222* 1 G/2-222* 1 L=-222

MAI

1 LA-222 1 LA-222

RS

APRIL

1 112-222 1 112-222

APRIL 1 12-222 1 1=/-222 1 1L/-222 MMM 1 G12-222* 1 G/2-222* 1 //-222 1 G1/-222* 1 12-222

EJERCICIO 7.>
>* La co(!a+,a El L,der S.A- !re enta financiera !re %!%e tado !ara /22/)

% #alance 'eneral al >1 de dicie(#re de /221 0 !ide la ela#oraci&n del e ta

BALA9CE CE9ERAL
Al >1 de Dicie(#re de /221 ACTI:OS CIRCULA9TE Efectivo Cliente Inventario de Art. Ter(in TOTAL CIRCULA9TE 9O CIRCULA9TE Terreno Edificio 0 E3%i!o De!reciaci&n Ac%(%lada TOTAL 9O CIRCULA9TE PASI:OS A CORTO PLA@O Proveedore Doc%(ento !or !a'ar TOTAL A CORTO PLA@O A LARCO PLA@O O#li'acione !or !a'ar TOTAL PASI:O CAPITAL CO9TABLE Ca!ital a!ortado Ca!ital 'anado TOTAL CAPITAL TOTAL PASI:O SPATRIMO9IO

1 /-222 1 1=-222 1 =-222 1 //-222

1 A>-222 1 A2-222 1 =-222 1 7K-222

ACTI:O TOTAL

1 122-222

Se !ro!orciona ade(6 lo

i'%iente dato )

1* El !re %!%e to de venta e de 1?2222 :enta !re %!%e tada B 1 ?2-222

/* El !re %!%e to de (ateria !ri(a re3%erida e i'%al al /=O del !re %!%e to de venta :enta !re %!%e tada B MP Re3%erida B MP Re3%erida B 1 ?2-222 /=O :enta !re %!%e tada 1 //-=22

>* El !re %!%e to de co(!ra de (ateriale e de 1>/222 Co(!ra de Materiale B 1 >/-222

A* El !re %!%e to de (ano de o#ra e i'%al al >2O de la venta !re %!%e tada :enta !re %!%e tada B Mano de o#ra B Mano de o#ra B 1 ?2-222 >2O :enta !re %!%e tada 1 /7-222

=* El !re %!%e to de 'a to de fa#ricaci&n indirecto e 12O (a0or 3%e el de (ano de o#ra :enta !re %!%e tada B Mano de o#ra B Mano de o#ra B 1 ?2-222 >2O :enta !re %!%e tada 1 /7-222 Ca to de fa# indirecto B Ca to de fa# indirecto B Ca to de fa# indirecto B 12O 1 /-722 1 /?-722

L* El !re %!%e to de 'a to de o!eraci&n e de 17222 Ca to de O!eraci&n B 1 7-222 Con de!rec De!reciaci&n !re %!%e tada B 1 /-222 Ca to de O!eraci&n B 1 =-222 in de!rec 7* El inventario final de eado de art,c%lo ter(inado e de 1 AL22 Inventario "inal De eado de Art,c%lo Ter(inado B 1 A-L22

K* El K=O de la venta de /22/ e co#ran en dicEo !eriodo (ientra 3%e el 1=O re tante e co#ra en el i'%iente Co#ro) /22/ B /22> B K=O 1=O :enta :enta /22/ 1 7L-=22 /22> 1 1>-=22 TOTAL 1 ?2-222

:enta !re %!%e tada ?* La c%enta de cliente de /221 e co#rar6 en /22/ C%enta Cliente /221 B 1 =2-222

1 ?2-222

12* Se !a'ar6 %n K2O de co(!ra de (ateriale en /22/. El /2O re tante e !a'ar6 en el i'%iente !eriodo Pa'o ) /22/ B /22> B K2O /2O Co(!ra de Materiale Co(!ra de Materiale

Co(!ra de Materiale

1 >/-222

/22/ 1 /=-L22

/22> 1 L-A22

TOTAL 1 >/-222

11* La de!reciaci&n !re %!%e tada a ciende a 1 /222 G corre !onde a CI"* De!reciaci&n !re %!%e tada B 1/* Se !edir6 %n !rP ta(o de 11=222 a corto !la$o PrP ta(o a corto !la$o B 1>* Se li3%idar6 la c%enta de !roveedore de /221 Pa'o Proveedore /221 B 1 =2-222 1 1=-222 1 /-222

1A* El aldo (,ni(o de efectivo 3%e de#e (antener e e de 1/222 Saldo (,ni(o de efectivo B 1 /-222

Se !ide) Ela#orar el E tado de Sit%aci&n "inanciera !re %!%e tada !ara /22/

SOLUCI89 EJERCICIO 7.>

!ARCO CONCEPTUA%

ESTADO DE RESULTADOS :enta G.* Co to de :enta GB* Utilidad #r%ta en :enta G.* Ca to de O!eraci&n GB* Utilidad de O!eraci&n

COSTO DE :E9TAS PRESUPUESTADA Materia Pri(a Utili$ada GS* Mano de O#ra Directa GS* Ca to de "a#ricaci&n GB* COSTO DE PRODUCCI89 GS* Inv Inicial de Prod%cto Ter(inado GB* Di !oni#le de Prod%cto Ter(inado G.* Inv "inal de Prod%cto Ter(inado GB* COSTO DE :E9TAS

COSTO DE :E9TAS PRESUPUESTADA

El L,der S.A
al >1 de Dicie(#re /22/ Materia Pri(a Utili$ada GS* Mano de O#ra Directa GS* Ca to de "a#ricaci&n GB* COSTO DE PRODUCCI89 GS* Inv Inicial de Prod%cto Ter(inado GB* Di !oni#le de Prod%cto Ter(inado G.* Inv "inal de Prod%cto Ter(inado 1 1 1 1 //-=22 /7-222 /?-722 7?-/22 1 =-222 1 KA-/22 1 GA-L22*

GB* COSTO DE :E9TAS

1 7?-L22

ESTADO DE RESULTADOS
El L,der S.A
al >1 de Dicie(#re /22/ :enta G.* Co to de :enta GB* Utilidad #r%ta en :enta G.* Ca to de O!eraci&n GB* Utilidad de O!eraci&n 1 ?2-222 1 G7?-L22* 1 12-A22 1 G7-222* 1 >-A22

PRESUPUESTO DE "LUJO DE E"ECTI:O

El L,der S.A
al >1 de Dicie(#re /22/ E9TRADAS :enta co#rada Co#ro de Ct 4 co#rar a+o anterior G/221* PrP ta(o TOTAL E9TRADAS SALIDAS Pa'o co(!ra de (ateriale Pa'o ct !or !a'ar a+o anterior G/221* Salario Ca to de "a#ricaci&n Ca to de O!eraci&n 1 1 1 1 /=-L22 >2-222 /7-222 /?-722 1 =-222 /22/ 1 7L-=22 1 1=-222 1 1=-222 1 12L-=22

GB* GS* GB* GS* GB*

TOTAL DE SALIDAS DI"ERE9CIA Saldo Inicial So#rante o faltante "inancia(iento SALDO AL >1<1/</22/

1 117->22 1 G12-K22* 1 /-222 1 GK-K22* 1 12-K22 1 /-222

BALA9CE CE9ERAL PRESUPUESTADO

El L,der S.A
Al >1 de Dicie(#re de /22/ ACTI:OS CIRCULA9TE Efectivo Cliente Inventario "inal de MP Inventario "inal de Pro ter. TOTAL CIRCULA9TE 9O CIRCULA9TE Terreno Edificio 0 E3%i!o De!reciaci&n Ac%(%lada TOTAL 9O CIRCULA9TE PASI:OS A CORTO PLA@O Proveedore Doc%(ento !or !a'ar TOTAL A CORTO PLA@O A LARCO PLA@O O#li'acione !or !a'ar TOTAL PASI:O CAPITAL CO9TABLE Ca!ital a!ortado Ca!ital 'anado TOTAL CAPITAL TOTAL PASI:O SPATRIMO9IO

1 /-222 1 1>-=22 1 ?-=22 ( 45600 1 /?-L22 1 A>-222 1 A2-222 1 G7-222* 1 7L-222

ACTI:O TOTAL

1 12=-L22

EDERCISE 7.>
>* TEe co(!an0 VLeader SAV !re ent financial !o ition #%d'eted for /22/) it #alance Eeet at Dece(#er >1- /221 and call

for tEe !re!aration of tE

BALA9CE SJEET
At Dece(#er >1- /221 ASSETS CURRE9T Ca E C% to(er "ini Eed Cood Inventor0 TOTAL CURRE9T 9O CURRE9T Cro%nd B%ildin' and E3%i!(ent Acc%(%lated De!reciation TOTAL 9O9.CURRE9T LIABILITIES SJORT TERM %!!lier 9ote !a0a#le TOTAL SJORT TERM LO9C.TERM O#li'ation !a0a#le TOTAL LIABILITIES CAPITAL ACCOU9TA9T Ca!ital contri#%ted Ca!ital cattle TOTAL CAPITAL

1 /-222 1 1=-222 1 =-222 1 //-222

1 A>-222 1 A2-222 1 =-222 1 7K-222

TOTAL ASSETS

1 122-222

TOTAL LIABILITIES S JERITACE

It al o !rovide tEe folloFin' infor(ation) 1* TEe ale #%d'et i 1 ?2-222 #%d'eted Sale B 1 ?2-222

/*TEe (aterial #%d'et re3%ired i e3%al to /=O of ale #%d'et #%d'eted Sale B Re3%ired MP B Re3%ired MP B >* TEe (aterial !%rcEa e #%d'et i 1 >/-222 P%rcEa e Material B A*TEe ForW #%d'et i e3%al to >2O of #%d'eted ale #%d'eted Sale B La#or B La#or B 1 ?2-222 >2O :enta !re %!%e tada 1 /7-222 1 >/-222 1 ?2-222 /=O :enta !re %!%e tada 1 //-=22

=* TEe #%d'et of indirect (an%fact%rin' co t i 12O Ei'Eer tEan tEe la#or #%d'eted Sale B La#or B La#orB 1 ?2-222 >2O #%d'eted Sale 1 /7-222 Indirect (an%fact%rin' co t B 12O Indirect (an%fact%rin' co t B 1 /-722 Indirect (an%fact%rin' co t 1 B /?-722

L* TEe o!eratin' e4!en e #%d'et i 1 7222 O!eratin' E4!en e B De!reciation #%d'eted B O!eratin' E4!en e B 1 7-222 Con de!rec 1 /-222 1 =-222 in de!rec

7* TEe de ired endin' inventor0 of fini Eed 'ood i 1 A-L22 De ired Endin' Inventor0 of "ini Eed Cood B 1 A-L22

K* K=O of /22/ ale are cEar'ed in tEat !eriod FEile 1=O Fill #e cEar'ed on tEe folloFin' collection) /22/ B /22> B K=O 1=O Sale Sale /22/ 1 7L-=22 /22> 1 1>-=22 TOTAL 1 ?2-222

#%d'eted Sale

1 ?2-222

?* TEe /221 acco%nt c% to(er Fill #e cEar'ed in /22/ Acco%nt C% to(er /221 B TOTAL

12* It Fill !a0 K2O of !%rcEa e of (aterial in /22/. TEe re(ainin' /2O XFill #e !aid in tEe ne4t !eriod Pa0(ent ) /22/ B /22> B K2O /2O P%rcEa e Material P%rcEa e Material /22/ 1 /=-L22 /22> 1 L-A22 TOTAL 1 >/-222

Co(!ra de Materiale

1 >/-222

11*TEe #%d'eted de!reciation i 1 /222 Gcorre !ond to CI"* De!reciation #%d'eted B 1/* It Fill #orroF 1 1=-222 Eort.ter( SEort ter( loan B 1>*TEe0 ettled acco%nt !a0a#le /221 !a0 S%!!lier /221 B 1. 1 1=-222 1 /-222

1A* TEe (ini(%( ca E #alance tEat (% t #e (aintained i 1 /222 Mini(%( ca E #alance B 1 /-222

PER"ORM) Pre!are tEe State(ent of "inancial Po ition #%d'eted for /22/

EDERCISE SOLUTIO9 7.>

CONCEPTUA% FRA!E*OR7

STATEME9T Sale G.* Co t of Sale GB*Cro !rofit on ale G.* O!eratin' E4!en e GB* O!eratin' Inco(e

COST O" SALES BUDCETED RaF Material U ed GS* Direct La#or GS* Man%fact%rin' e4!en e GB*COST O" PRODUCTIO9 GS* O!enin' StocW of "ini Eed Cood GB* "ini Eed Cood Availa#le G.* "ini Eed Cood Endin' Inventor0 GB* COST O" SALES

COST O" SALES BUDCETED

El L,der S.A
to Dece(#er >1- /22/

RaF Material U ed GS* Direct La#or GS* Man%fact%rin' e4!en e GB* COST O" PRODUCTIO9 GS* Inventor0 Initial "ini Eed Prod%ct GB* "ini Eed Cood Availa#le G.* Inventor0 "inal of fini Eed !rod%ct GB* COST O" SALES

1 1 1 1

//-=22 /7-222 /?-722 7?-/22 1 =-222 1 KA-/22 1 GA-L22* 1 7?-L22

STATEME9T
El L,der S.A
to Dece(#er >1- /22/ Sale G.* Co t of Sale GB* Cro !rofit on ale G.* O!eratin' E4!en e GB* O!eratin' Inco(e 1 ?2-222 1 G7?-L22* 1 12-A22 1 G7-222* 1 >-A22

CASJ "LOH BUDCET

El L,der S.A
to Dece(#er >1- /22/ TICYETS Deferred reven%e Collection of Ct 4 cEar'e la t 0ear G/221* loan TOTAL E9TRIES /22/ 1 7L-=22 1 1=-222 1 1=-222 1 12L-=22

DEPARTURES Pa0(ent !%rcEa e of (aterial Acco%nt !a0a#le !a0(ent 0ear G/221* Salarie Man%fact%rin' e4!en e O!eratin' E4!en e TOTAL OUTPUT GB* DI""ERE9CE GS* Initial Balance GB* S%r!l% or (i in' GS* "%ndin' GB* BALA9CE AL >1<1/</22/

/=-L22 >2-222 /7-222 /?-722 1 =-222 1 117->22 1 G12-K22* 1 /-222 1 GK-K22* 1 12-K22 1 /-222

1 1 1 1

BALA9CE SJEET BUDCETED

El L,der S.A
Al >1 de Dicie(#re de /22/ ASSETS CURRE9T ca E c% to(er "inal Inventor0 of RM "inal Inventor0 of Pro. "in. TOTAL CURRE9T 9O CURRE9T 'ro%nd B%ildin' and E3%i!(ent Acc%(%lated De!reciation TOTAL 9O9.CURRE9T LIABILITIES SJORT TERM %!!lier 9ote !a0a#le TOTAL SJORT TERM LO9C.TERM O#li'ation !a0a#le TOTAL LIABILITIES CAPITAL ACCOU9TA9T Ca!ital contri#%ted Ca!ital cattle TOTAL CAPITAL

1 /-222 1 1>-=22 1 ?-=22 ( 45600 1 /?-L22 1 A>-222 1 A2-222 1 G7-222* 1 7L-222

TOTAL ASSETS

1 12=-L22

TOTAL LIABILITIES S JERITACE

e la ela#oraci&n del e tado de

it%aci&n

TAL A CORTO PLA@O

1 >2-222 1 =-222 1 >=-222

TAL PASI:O

1 =-222 1 A2-222

TAL CAPITAL

1 A2-222 1 /2-222 1 L2-222 1 122-222

SPATRIMO9IO

(a0or 3 MO GSMO*

co#ra en el i'%iente

'%iente !eriodo

AS PRESUPUESTADA

ra Directa a#ricaci&n RODUCCI89 e Prod%cto Ter(inado e Prod%cto Ter(inado Prod%cto Ter(inado

TAL A CORTO PLA@O

1 L-A22 1 >2-K22 1 >7-/22

TAL PASI:O

1 =-222 1 A/-/22

TAL CAPITAL

1 A2-222 1 />-A22 1 L>-A22 1 12=-L22

SPATRIMO9IO

for tEe !re!aration of tEe

tate(ent of

TAL SJORT TERM

1 >2-222 1 =-222 1 >=-222

TAL LIABILITIES

1 =-222 1 A2-222

TAL CAPITAL

1 A2-222 1 /2-222 1 L2-222

ES S JERITACE

1 122-222

Z MO GSMO*

e4t !eriod

BUDCETED

n' e4!en e ODUCTIO9 cW of "ini Eed Cood od Availa#le d Endin' Inventor0

TAL SJORT TERM

1 L-A22 1 >2-K22 1 >7-/22

TAL LIABILITIES

1 =-222 1 A/-/22

TAL CAPITAL

1 A2-222 1 />-A22 1 L>-A22

ES S JERITACE

1 12=-L22

EJERCICIO 7.A

A* La co(!a+,a D%lcera Linare S.A- ela#ora varia l,nea de !rod%cto - entre la 3%e e enc%entra la de cEocolat De#ido a 3%e el contador de la e(!re a e t6 de vacacione 0 e la Unica !er ona 3%e conoce la for(a de ela#orar ! e !ide al a e or en conta#ilidad ad(ini trativa 3%e ela#ore) Se !ide) a* El !re %!%e to de :enta #* El !re %!%e to de Prod%cci&n Lo dato 3%e e (%e tran a contin%aci&n on relevante ) CJOCOLATES RELLE9OS MATERIALES GMateria Pri(a* CEocolate Relleno Mano de O#ra Lo 'a to de fa#ricaci&n indirecto

= 'r 12 'r = (in

e a!lican con #a e en Eora de (ano de o#ra directa

El de!arta(ento de venta e ti(a- con #a e en an6li i de (ercado 0 o!inione de lo vendedore - 3%e la venta de relleno !ara el i'%iente a+o er6n de 1222222 de cEocolate . Ade(6 - Eace a#er 3%e el !recio al 3%e e e !era ve e de 1=2 0 3%e cada caRa contiene /= cEocolate . :enta !re %!%e tada B 1222222 %ni Precio caRa B 1 =2.22 CEocolate !or caRa B Precio !or cEocolate B /= %ni 1 /.22 0

El #alance de la e(!re a- al >1 de dicie(#re /221- (%e tra %n inventario de /=2222 cEocolate de inventario final al /22/

e de ean >22222

Inventario Inventario final /22/ B

/=2222%ni >22222%ni

SOLUCI89 EJERCICIO 7.A PRESUPUESTO DE :E9TAS

D%lcera Linare S.A
:enta !ro0ectada [ Precio PRESUPUESTO DE :E9TAS 1222222 %ni 1 /.22 MMM

PRESUPUESTO DE PRODUCCI89 RE;UERIDA

D%lcera Linare S.A
:enta !ro0ectada GS* Inv. "inal de Prod%cto Ter. G.* Inv. Inicial de Prod%cto Ter. PRODUCCI89 RE;UERIDA 1222222 %ni >22222%ni ./=2222%ni 12=2222 %ni

EDERCISE 7.A

A*TEe co(!an0 D%lcera Linare SA- !rod%ce everal !rod%ct line - a(on' FEicE i tEat of filled cEocolate . B co(!an0 acco%ntant i on vacation and tEe onl0 !er on FEo WnoF EoF to develo! #%d'et re3%e ted tEe ( acco%ntin' con %ltant to develo!) It a W ) a* Sale B%d'et #*Prod%ction B%d'et TEe data EoFn #eloF are relevant) "ILLED CJOCOLATES MATERIALS GRaF Material* CEocolate fillin' La#or

= 'r 12 'r = (in

TEe indirect (an%fact%rin' e4!en e a!!lied Eo%r #a ed direct la#or

TEe ale de!art(ent e ti(ate - #a ed on (arWet anal0 i and o!inion of tEe eller - ale of cEocolate filled for tE Fill #e 1222222 of cEocolate . Al o- do WnoF tEat tEe !rice i e4!ected to ell tEe #o4 i 1 =2 and eacE #o4 cEocolate . B%d'eted Sale B 1222222 %ni Price #o4 B 1 =2.22 CEocolate !er #o4 B Price !er cEocolate B /= %ni 1 /.22

TEe co(!an0\ #alance Eeet at Dece(#er >1- /221- EoF an inventor0 of /=2222 >22222 cEocolate and cEocolate endin' inventor0 to /22/ inventor0 /=2222%ni Endin' inventor0 /22/ B >22222%ni

EDERCISE SOLUTIO9 7.A SALES BUDCET

D%lcera Linare S.A
!roRected Sale [ Price SALES BUDCET 1222222 %ni 1 /.22 MMM

RE;UIRED PRODUCTIO9 BUDCET

D%lcera Linare S.A
!roRected Sale GS* Inv. "inal of !rod. "in. G.* Inv. Initial of !rod. "in. RE;UIRED PRODUCTIO9 1222222 %ni >22222%ni ./=2222%ni 12=2222 %ni

e enc%entra la de cEocolate relleno . noce la for(a de ela#orar !re %!%e to

ndedore - 3%e la venta de cEocolate el !recio al 3%e e e !era vender la caRa

colate

e de ean >22222 cEocolate

DA

tEat of filled cEocolate . Beca% e tEe #%d'et re3%e ted tEe (ana'e(ent

e of cEocolate filled for tEe ne4t 0ear #o4 i 1 =2 and eacE #o4 contain /=

2 cEocolate and cEocolate are de ired

EJERCICIO 7.=

=* La E(!re a Pl6 tico del S%r S.A- !rod%ce tre l,nea de !l%(a de !l6 tico) P%nto "ino- P%nto Medio 0 P%n director 'eneral e t6 intere ado en contratar a %n e4!erto !ara 3%e oc%!e el !%e to de Refe de !re %!%e to - !ero a e'%rar e de 3%e dicEa !er ona conoce la (ateria- !ara lo c%al !one co(o !r%e#a 3%e ela#ore) Se !ide) a* El Pre #* El Pre c* El Pre d* El Pre e* El Pre f* El Pre '* El !re E* El !re %!%e %!%e %!%e %!%e %!%e %!%e %!%e %!%e to de !rod%cci&n to de Re3%eri(iento de Materia Pri(a to de Co(!ra de Materiale to de Mano de O#ra Directa to de Ca to de "a#ricaci&n Indirecto to de Ca to de Ad(ini traci&n 0 :enta to de Inventario "inale to de Co to de :enta

Para ello e %(ini tra la infor(aci&n !ertinente) PLUMAS PU9TO MEDIO 1 'r > 'r = 'r 2.2> 1 /2.22 K22222

MATERIALES Co(!onente A Co(!onente B Co(!onente C Jora de Mano de O#ra Directa Co to !or Eora de MOD :enta !re %!%e tada de I Se( /221

PU9TO "I9O 1 'r / 'r = 'r 2.2= 1 /2.22 =22222

El co to del co(!onente B e de 1/222 el W'. El co to del Yilo'ra(o de A e con idera 3%e er6 i'%al al =O del co to de BQ el co to del co(!onente C e e ti(a i'%al 3%e el co to del co(!onente A MATERIALES Co(!onente B Co(!onente A Co(!onente C COSTO ( 25000)00 8 9:r ( 100)00 8 9:r ( 100)00 8 9:r COSTO ( 2)00 :r 0)1 :r 0)1 :r

Co(!onente B B Co(!onente A B Co(!onente A B

MMM 4 W'r =O Co(!onente B 1 122.22

El de!arta(ento de :enta e ti(a 3%e er,a conveniente tener %n inventario final del !eriodo de 722222 !l%(a - co( i'%iente (anera) /=O de P%nto fino- L2O de P%nto Medio 0 1=O de P%nto Crande. Inventario "inal B PU9TO "I9O B PU9TO MEDIO B PU9TO CRA9DE B 722222 !l%(a /=O Inv. "inal L2O Inv. "inal 1=O Inv. "inal PLUMAS PU9TO MEDIO A/2222

I9:E9TARIOS Inventario "inal

PU9TO "I9O 17=222

El #alance del a+o 3%e aca#a de ter(inar arroR&n %n inventario de =22222 !l%(a - 3%e e !ara cada l,nea el (i (o !o el de!arta(ento de venta e ti(a !ara % inventario final.

Inventario InicialB PU9TO "I9O B PU9TO MEDIO B PU9TO CRA9DE B

=22222 !l%(a /=O Inv. "inal L2O Inv. "inal 1=O Inv. "inal

I9:E9TARIOS Inventario Inicial

PU9TO "I9O 1/=222

PLUMAS PU9TO MEDIO >22222

Lo co to %nitario de cada l,nea de !rod%cto f%eron) 1=-22 !ara P%nto "ino- 17-22 !ara !%nto (edio 0 11/-22 !ara A+o Pa ado) Co to COSTO U9ITARIO PU9TO "I9O 1 =.22 PU9TO MEDIO 1 7.22

MATERIALES Inventario Inicial Inventario "inal de eado Lo 'a to indirecto de fa#ricaci&n on lo

PU9TO "I9O 12=2222 'r ?22222 'r

PU9TO MEDIO /2K2222 'r K22222 'r

i'%iente G e a!lican con #a e en la Eora de (ano de o#ra directa*)

CASTOS I9DIRECTOS DE "ABRICACI89 Ca to de Manteni(iento Se'%ro Ener',a S%!ervi i&n Acce orio De!reciaci&n Lo fa to de ad(ini traci&n 0 venta er6n lo i'%iente CASTSO DE ADMI9ISTRACI89 I :E9TAS S%eldo Co(i ione Pa!eler,a 0 Utilie de oficina De!reciaci&n Ca to :ario

1 12-222 1 7-222 1 K2-222 =2O Mano de O#ra 1 12-222 1 1/-222

1 >=-222 1 >-=22 1 =2-222 1 /2-222 1 A2-222

COMISIO9ES B

12O

SOLUCI89 EJERCICIO 7.= PRESUPUESTO DE PRODUCCI89

Pl6 tico del S%r S.A
PLUMAS PU9TO MEDIO K22222 !l% A/2222 .>22222 ?/2222 !l%

CUE9TAS :enta !ro0ectada GS* Inv "inal de Prod%c Ter(inado G.* Inv. Inicial de Prod%cto Ter(inado PRODUCCI89 RE;UERIDA

PU9TO "I9O =22222 !l% 17=222 .1/=222 ==2222 !l%

PRESUPUESTO DE RE;UERIMIE9TO DE MATERIA PRIMA

Pl6 tico del S%r S.A

PRODUCTO PU9TO "I9O PU9TO MEDIO PU9TO CRA9DE PRODUCCI89 RE;UERIDA TOTAL CRAMOS Prod%cci&n re3%erida total Wilo'ra(o Co to !or Wilo'ra(o TOTAL

COMPO9E9TE A ==2222 'r ?/2222 'r A>2222 'r 1?22222 'r 1?22 Y' 1 122.22 1 1?2-222.22

COMPO9E9TE B 1122222 'r /7L2222 'r /1=2222 'r L212222 'r L212 Y' 1 /-222.22 1 1/-2/2-222.22

PRESUPUESTO DE COMPRAS DE MATERIA PRIMA

Pl6 tico del S%r S.A
MATERIA PRIMA A 1?22 Y' ?22 .12=2 17=2 Y' 1 122.22 1 17=-222 MATERIA PRIMA B L212 Y' K22 ./2K2 A7>2 Y' 1 /-222.22 1 ?-AL2-222

Materia Pri(a Re3%erida en Y' GS* Inventario "inal De eado G.* Inventario Inicial GB* Co(!ra de Materia Pri(a G[* Co to Unitario GB* TOTAL DE COMPRAS

PRESUPUESTO DE MA9O DE OBRA DIRECTA

Pl6 tico del S%r S.A
PU9TO "I9O ==2222 !l% 2.2= /7=22 Er 1 /2.22 1 ==2-222.22 PU9TO MEDIO ?/2222 !l% 2.2> /7L22 Er 1 /2.22 1 ==/-222.22 PU9TO CRA9DE A>2222 !l% 2.2L /=K22 Er 1 /2.22 1 =1L-222.22

Prod%cci&n Planificada Jr !or Unidad Jr Totale Co to !or Er COSTO DE MA9O DE OBRA DIRECTA

PRESUPUESTO CI"
Pl6 tico del S%r S.A
Manteni(iento Se'%ro Ener',a S%!ervi i&n De!reciaci&n Acce orio TOTAL 1 12-222 1 7-222 1 K2-222 1 K2?-222 1 1/-222 1 12-222 1 ?/K-222

PRESUPUESTO DE CASTOS DE ADMI9ISTRACI89 I :E9TAS

Pl6 tico del S%r S.A
S%eldo Co(i ione Pa!eler,a 0 Utilie de oficina De!reciaci&n Ca to :ario TOTAL 1 >=-222 1 >-=22 1 =2-222 1 /2-222 1 A2-222 1 1AK-=22

PRESUPUESTO I9:E9TARIO "I9AL

Pl6 tico del S%r S.A

Materia Pri(a A Materia Pri(a B Materia Pri(a C TOTAL

1 ?2-222 1 1-L22-222 1 72-222 1 1-7L2-222

PRESUPUESTO I9:E9TARIO "I9AL PRODUCTOS TERMI9ADOS

Pl6 tico del S%r S.A
COSTO POR U9IDAD PU9TO "I9O 1 1 1 1 1.22 1 1 L.17 PU9TO MEDIO 1 1 1 1 2.L2 1 1 7.=A PU9TO CRA9DE 1 2.12 1 12.22 1 2.=2 1 1./2 1 2.L? 1 1/.AKK

Materia Pri(a A Materia Pri(a B Materia Pri(a C Mano de O#ra CI" COSTO PRODUCTO U9ITARIO

2.12 A.22 2.=2 2.=7

2.12 L.22 2.=2 2.>A

TASA CI" B Total CI" Jr Totale TASA CI" B 1 ?/K-222 K2?22 Er MMM

TASA CI" B

PRESUPUESTO I9:E9TARIO "I9AL DESEADO

Pl6 tico del S%r S.A

P%nto "ino P%nto Medio P%nto Crande TOTAL

1-27?-7=2 >-1LL-K22 1->11-A=2 =-==K-222

PRESUPUESTO I9:E9TARIO I9ICIAL DESEADO

Pl6 tico del S%r S.A
P%nto "ino P%nto Medio P%nto Crande TOTAL ( 6255000)00 ( 251005000)00 ( 9005000)00 1 >-L/=-222.22

PRESUPUESTO DE COSTO DE :E9TAS

Pl6 tico del S%r S.A
I9:E9TARIO I9ICIAL DE PRODUCTOS TERMI9ADOS GS* PRODUCCIO9 !P !OD GIF GB* COSTO PRODUCTOS DISPO9IBLES G.* I9:. "I9AL DE PRODUCTOS TERMI9ADOS GB* COSTO DE :E9TAS 1 >-L/=-222.22 1 1>-121-/22 ( 1055555200 ( 1561;5000 ( 92;5000 1 1L-7/L-/22.22 1 G/-?=>-/22.22* 1 1>-77>-222.22

EDERCISE 7.=

=* So%tEern Pla tic Co(!an0 SA !rod%ce tEree line of !la tic !en ) "ine Point- Mid!oint and P%nto Crande intere ted in Eirin' an e4!ert to fill tEe !o t of Eead of #%d'et - #%t fir t Fant to (aWe %re tEat !er on WnoF tEe evidence FEicE to draF) It a W ) a* TEe Prod%ction B%d'et #* TEe B%d'et RaF Material Re3%ire(ent c* Material P%rcEa e B%d'et d* TEe B%d'et Direct La#or e* TEe B%d'et Indirect Man%fact%rin' Co t f* TEe B%d'et and Ad(ini trative E4!en e '* TEe #%d'et Endin' StocW E* Co t of Cood Sold B%d'et TEi relevant infor(ation i !rovided) "EATJERS (id!oint 1 'r > 'r

MATERIALS co(!onent A Co(!onent B

"I9E POI9T 1 'r / 'r

co(!onent C Jo%r Direct La#or Co t !er Eo%r of MOD I #%d'eted Sale Se( /221

= 'r 2.2= 1 /2.22 =22222

= 'r 2.2> 1 /2.22 K22222

TEe B co(!onent co t i 1 /222 !er W'. Yilo'ra( tEe co t of A i con idered to #e e3%al to =O of tEe co t of a Wilo' co t of tEe co(!onent C i e ti(ated a tEe co t of co(!onent A MATERIALS Co(!onent B Co(!onent A Co(!onent C COST ( 25000)00 8 9:r ( 100)00 8 9:r ( 100)00 8 9:r COST ( 2)00 :r 0)1 :r 0)1 :r

Co(!onent B B Co(!onent A B Co(!onent A B

MMM 4 W'r =O Co(!onent B 1 122.22

TEe Sale de!art(ent #elieve it Fo%ld #e de ira#le to Eave an inventor0 for tEe !eriod 722222 featEer - co(!o e /=O "ine Point- Mid!oint L2O and 1=O of Creat Point. Inventor0 "inal B "I9E POI9TB MIDPOI9T B CREAT POI9TB 722222 !l%(a /=O Inv. "inal L2O Inv. "inal 1=O Inv. "inal

I9:E9TORI Inventor0 "inal

"I9E POI9T 17=222

"EATJERS MIDPOI9T A/2222 for eacE line tEe

TEe tocW of tEe 0ear R% t co(!leted an inventor0 of =22222 arroR&n featEer - tEat i ale de!art(ent for final inventor0 e ti(ate .

a(e !erce

Inventor0 InitialB "I9E POI9TB MIDPOI9T B CREAT POI9TB

=22222 !l%(a /=O Inv. "inal L2O Inv. "inal 1=O Inv. "inal

I9:E9TORI Inventor0 Initial

"I9E POI9T 1/=222

"EATJERS MIDPOI9T >22222

Unit co t for eacE !rod%ct line Fere 1 =.22 for "ine Point- 1 7.22 for (iddle and 1 1/.22 for lar'e !oint la t 0ear. La t Iear) Co t U9IT COST "I9E POI9T 1 =.22 MIDPOI9T 1 7.22

MATERIALS Inventor0 Initial De ired Endin' Inventor0

"I9E POI9T 12=2222 'r ?22222 'r

MIDPOI9T /2K2222 'r K22222 'r

Indirect (an%fact%rin' e4!en e are a folloF Ga!!lied on tEe #a i of Eo%r of direct la#or*)

MA9U"ACTURI9C O:ERJEAD Maintenance Co t in %rance ener'0 %!ervi ion acce orie de!reciation TEe !o(! and ale (ana'e(ent Fill incl%de SELLI9C A9D ADMI9ISTRATI:E EDPE9SES Salarie Co((i ion Stationer0 and office Utilie de!reciation Mi cellaneo% E4!en e

1 12-222 1 7-222 1 K2-222 =2O Mano de O#ra 1 12-222 1 1/-222

1 >=-222 1 >-=22 1 =2-222 1 /2-222 1 A2-222

Co((i

ion

12O

EDERCISE SOLUTIO9 7.= PRODUCTIO9 BUDCET

Pl6 tico del S%r S.A
"EATJERS MIDPOI9T K22222 !l% A/2222 .>22222 ?/2222 !l%

ACCOU9TS !roRected Sale GS* "ini Eed Prod%c "inal Inv G.* Inv. Initial "ini Eed Prod%ct RE;UIRED PRODUCTIO9

"I9E POI9T =22222 !l% 17=222 .1/=222 ==2222 !l%

BUDCET O" RAH MATERIAL RE;UIREME9T

Pl6 tico del S%r S.A

PRODUCT "I9E POI9T

COMPO9E9T A ==2222 'r

COMPO9E9TB 1122222 'r

MIDPOI9T BIC POI9T CRAMS TOTAL RE;UIRED PRODUCTIO9 Total re3%ired !rod%ction Wilo'ra( Co t !er Wilo'ra( TOTAL

?/2222 'r A>2222 'r 1?22222 'r 1?22 Y' 1 122.22 1 1?2-222.22

/7L2222 'r /1=2222 'r L212222 'r L212 Y' 1 /-222.22 1 1/-2/2-222.22

SJOPPI9C BUDCET MATERIAL

Pl6 tico del S%r S.A
RAH MATERIAL A 1?22 Y' ?22 .12=2 17=2 Y' 1 122.22 1 17=-222 RAH MATERIAL B L212 Y' K22 ./2K2 A7>2 Y' 1 /-222.22 1 ?-AL2-222

Re3%ired RaF Material in Y' GS* De ired Endin' Inventor0 G.* Initial Inventor0 GB* P%rcEa e of RaF Material G[* Unit Co t GB* TOTAL PURCJASES

BUDCET DIRECT LABOR

Pl6 tico del S%r S.A
"I9E POI9T ==2222 !l% 2.2= MIDPOI9T ?/2222 !l% 2.2> BIC POI9T A>2222 !l% 2.2L

Planned Prod%ction Jr !er Unit

Total Er Co t !er Er COST O" DIRECT LABOR

/7=22 Er 1 /2.22 1 ==2-222.22

/7L22 Er 1 /2.22 1 ==/-222.22

/=K22 Er 1 /2.22 1 =1L-222.22

BUDCET CI"
Pl6 tico del S%r S.A
(aintenance in %rance ener'0 %!ervi ion de!reciation acce orie TOTAL 1 12-222 1 7-222 1 K2-222 1 K2?-222 1 1/-222 1 12-222 1 ?/K-222

BUDCET A9D ADMI9ISTRATI:E EDPE9SES

Pl6 tico del S%r S.A
Salarie Co((i ion Stationer0 and office Utilie 1 >=-222 1 >-=22 1 =2-222

de!reciation Mi cellaneo% E4!en e TOTAL

1 /2-222 1 A2-222 1 1AK-=22

I9:E9TORI "I9AL BUDCET

Pl6 tico del S%r S.A
1 ?2-222 1 1-L22-222 1 72-222 1 1-7L2-222

TOTAL

"I9ISJED COODS I9:E9TORI "I9AL BUDCET

Pl6 tico del S%r S.A
COST PER U9IT "I9E POI9T RaF Material A RaF Material B RaF Material C La#or MA9U"ACTURI9C O:ERJEAD PRODUCT U9IT COST 1 2.12 1 A.22 1 2.=2 1 1.22 1 2.=7 1 L.17 1 7.=A 1 2.L2 1 2.>A 1 1/.AKK MIDPOI9T 1 2.12 1 L.22 1 2.=2 1 1./2 1 2.L? BIC POI9T 1 2.12 1 12.22 1 2.=2

RATECI" B

Total CI" Jr Totale

RATE CI" B

1 ?/K-222 K2?22 Er MMM

RATE CI" B

U9HA9TED I9:E9TORI "I9AL BUDCET

Pl6 tico del S%r S.A
"I9E POI9T MIDPOI9T BIC POI9T TOTAL 1-27?-7=2 >-1LL-K22 1->11-A=2 =-==K-222

I9ITIAL I9:E9TORI HA9TED BUDCET

Pl6 tico del S%r S.A
"I9E POI9T MIDPOI9T BIC POI9T TOTAL ( 6255000)00 ( 251005000)00 ( 9005000)00 1 >-L/=-222.22

BUDCET COST O" SALES

Pl6 tico del S%r S.A
I9ITIAL I9:E9TORI "I9ISJED COODS GS* PRODUTIO9 1 >-L/=-222.22 1 1>-121-/22

R! %A+OR !ANUFACTURING O$ER-EAD GB* COST PRODUCTS A:AILABLE G.* I9:. "I9AL "I9ISJED PRODUCT GB* COST O" SALES

( 1055555200 ( 1561;5000 ( 92;5000 1 1L-7/L-/22.22 1 G/-?=>-/22.22* 1 1>-77>-222.22

"ino- P%nto Medio 0 P%nto Crande. El fe de !re %!%e to - !ero ante 3%iere #ore)

PU9TO CRA9DE 1 'r = 'r = 'r 2.2L 1 /2.22 A22222

er6 i'%al al =O del co to de Wilo'ra(o

do de 722222 !l%(a - co(!%e to de la

PU9TO CRA9DE 12=222

ara cada l,nea el (i (o !orcentaRe 3%e

PU9TO CRA9DE 7=222

%nto (edio 0 11/-22 !ara !%nto 'rande- el a+o !a ado.

PU9TO CRA9DE 1 1/.22

PU9TO CRA9DE ??K222 'r 722222 'r

(ano de o#ra directa*)

ano de O#ra

SUELDOS

PU9TO CRA9DE A22222 !l% 12=222 .7=222 A>2222 !l%

PRIMA

COMPO9E9TE C /7=2222 'r AL22222 'r /1=2222 'r ?=22222 'r ?=22 Y' 1 122.22 1 ?=2-222.22

MA
MATERIA PRIMA C ?=22 Y' 722 .??K ?/2/ Y' 1 122.22 1 ?/2-/22

A
PU9TO CRA9DE TOTAL A>2222 !l% 2.2L /=K22 Er K2?22 Er 1 /2.22 1 =1L-222.22 1 1-L1K-222

:E9TAS

MI9ADOS

PU9TO CRA9DE TOTAL 1 2.12 1 12.22 1 2.=2 1 1./2 1 2.L? 1 1/.AKK

DO

1 >-L/=-222.22 1 1>-121-/22

1 1L-7/L-/22.22 1 G/-?=>-/22.22* 1 1>-77>-222.22

d!oint and P%nto Crande. TEe CEO i %re tEat !er on WnoF tEe art to !%t in

BIC POI9T 1 'r = 'r

= 'r 2.2L 1 /2.22 A22222

o =O of tEe co t of a Wilo'ra( of B- tEe

722222 featEer - co(!o ed a

folloF )

CREAT POI9T 12=222 eacE line tEe a(e !ercenta'e a tEe

CREAT POI9T 7=222

lar'e !oint la t 0ear.

CREAT POI9T 1 1/.22

CREAT POI9T ??K222 'r 722222 'r

ano de O#ra

SUELDOS

CREAT POI9T A22222 !l% 12=222 .7=222 A>2222 !l%

COMPO9E9T C /7=2222 'r

AL22222 'r /1=2222 'r ?=22222 'r ?=22 Y' 1 122.22 1 ?=2-222.22

RAH MATERIAL C ?=22 Y' 722 .??K ?/2/ Y' 1 122.22 1 ?/2-/22

BIC POI9T TOTAL A>2222 !l% 2.2L

/=K22 Er 1 /2.22 1 =1L-222.22

K2?22 Er 1 1-L1K-222

ET

BIC POI9T 1 2.12 1 12.22 1 2.=2 1 1./2 1 2.L? 1 1/.AKK

TOTAL

1 >-L/=-222.22 1 1>-121-/22

1 1L-7/L-/22.22 1 G/-?=>-/22.22* 1 1>-77>-222.22

EJERCICIO 7.L

L* La#oratorio Re'ionale S.A- e %na e(!re a 3%e e dedica a la fa#ricaci&n de (edica(ento 0 %rte direc far(acia . E ta co(!a+,a inicio % o!eracione en /221 0 act%al(ente fa#rica tre !rod%cto ) Di(etil di0odoEidro4i3%inole,na GDi* 0 $enofendicloro!ota io G@*. El 'erente 'eneral Ea contratado %n e4!erto en calidad co(o a e or !ara 3%e ela#ore el !re %!%e to (ae tro /22/. e le !ro!orciona la i'%iente infor(aci&n

ESTADO DE SITUACI89 "I9A9CIERA

Al >1 de Dicie(#re de /221 ACTI:OS CIRCULA9TE Efectivo Cliente Inventario de Materiale Inventario de Art. Ter( TOTAL CIRCULA9TE 9O CIRCULA9TE Terreno Planta 0 E3%i!o De!reciaci&n Ac%(%lada TOTAL 9O CIRCULA9TE PASI:OS A CORTO PLA@O Proveedore Doc%(ento !or !a'ar I(!%e to o#re la renta 4 !a'ar TOTAL A CORTO PLA@O A LARCO PLA@O O#li'acione !or !a'ar TOTAL PASI:O CAPITAL CO9TABLE Ca!ital a!ortado Ca!ital 'anado TOTAL CAPITAL TOTAL PASI:O SPATRIMO9IO

1 =2-222 1 =2-222 1 K2-22= 1 1=2-222 1 >>2-22= 1 ==2-222 1 1-222-222 1 =2-222 1 1-=22-222

ACTI:O TOTAL

1 1-K>2-22=

MATERIALES Material A Material B Material C Jora de Mano de O#ra

RE;UERIMIE9TO DE PRODUCTOS D DI 1= 'r 1> 'r L 'r 7 'r ? 'r A 'r > Er 1 Er

La Eora de (ano de o#ra co tar6 112 el !ri(er e(e tre 0 111 el e'%ndo. Lo 'a to indirecto de fa#ricaci&n e a! en Eora de (ano de o#ra COSTOS 1] Se(e tre /] Se(e tre Mano de O#ra 1 12.22 1 11.22 I9"ORMACI89 DE I9:E9TARIOS Inv. Inicial Inv. "inal Co to Co to 1] Se(e tre /] Se(e tre 1] Se(e tre /] Se(e tre 12222 K222 1 /.22 1 /.12 1=222 A222 1 /.72 1 >.22 =222 >222 1 A.22 1 A.A2 12222 7222 . . =222 >222 . . =222 /222 . .

CO9CEPTO Material A Material B Material C Prod%cto D PRod%cto DI Prod%cto @ S%!on'a 3%e lo inventario iniciale

on i'%ale al final del !ri(er e(e tre. 9o Ea0 inventario de art,c%lo en !roce PRODUCTOS Di 1 122.22 1 1/2.22 L222 %ni

Precio de venta del 1] Se(e tre Precio de venta del /] Se(e tre :enta !laneada 1] e(e tre

D 1 /22.22 1 //2.22 12222 %ni

@ 1 1=2.22 1 1=2.22 =222 %ni

:enta !laneada /] e(e tre

=222 %ni

A222 %ni

=222 %ni

CASTOS DE ADMI9ISTRACI89 I :E9TAS De!reciaci&n 1 12-222 S%eldo 0 Salario 1 /22-222 Co(i ione =O :enta !ro0ectada :ario 1 L-222 1] e(e tre :ario 1 7-222 /] e(e tre Intere e !or o#li'acione 1 >2-222 an%al CASTOS DE "ABRICACI89 I9DIRECTOS De!reciaci&n 1 122-222 Se'%ro 1 =-222 Manteni(iento 1 >2-222 Manteni(iento 1 >=-222 Ener'Ptico 1 /2-222 Ener'Ptico 1 >/-222 :ario 1 12-222

1] /] 1] /]

an%al an%al e(e tre e(e tre e(e tre e(e tre an%al

Dato adicionale a* En /22/ e ad3%irir6 %na (63%ina n%eva- val%ada en 1=2.222 0 no e reconocer6 de!reciaci&n en /22 Ma3%inaria n%eva B 1 =2-222

#* La ta a de i(!%e to o#re la renta e de >=O I(! Renta B >=O

c* La ta a de re!arto de %tilidade e de 12O

Re!arto Uti B

12O

d* En /22/ e co#rar6n toda la c%enta !or co#rar del /221 CUE9TAS POR COBRAR /221 Cliente

1 =2-222

e* En el /22/ e !a'ar6n toda la c%enta !or !a'ar del /221 CUE9TAS POR PACAR /221 PASI:OS A CORTO PLA@O Proveedore Doc%(ento !or !a'ar A LARCO PLA@O O#li'acione !or !a'ar

1 =2-222 1 122-222 1 1=2-222

f* En el /22/ e !a'ar6n &lo el L2O del valor de lo (ateriale co(!rado Pa'o (ateriale co(!rado /22/ B L2O Pa'o (ateriale co(!rado /22> B

'* El ?2O de la :enta de /22/ e co#rar6n en e e !eriodo- el re to en el /22> :enta /22/ B :enta /22> B ?2O 12O :enta totale /22/ :enta totale /22/

E* Se !a'ar6 el i(!%e to !or !a'ar de /22/ 0 el de /221 CUE9TAS POR PACAR /221 I(!%e to o#re la renta 4 !a'ar

1 =2-222

i* S%!on'a %na inflaci&n an%al del 12O Inflaci&n an%al B 12O

SOLUCI89 EJERCICIO 7.L

Ar31r .l pr.supu.sto <2010c2.ro

E tado de Re %ltado "l%Ro de Efectivo Balance Ceneral

Estr1t.:21

Ar(ar Ar(ar Ar(ar Ar(ar Ar(ar Ar(ar Ar(ar Ar(ar

el el el el el el el el

Pre Pre Pre Pre Pre Pre Pre Pre

%!%e %!%e %!%e %!%e %!%e %!%e %!%e %!%e

to to to to to to to to

de de de de de de de de

:enta Prod%cci&n Con %(o de Materia Pri(a Directa Co(!ra de Materia Pri(a Directa Mano de O#ra Directa CI" Ca to de O!eraci&n Inventario

PRESUPUESTO DE :E9TAS
La#oratorio Re'ionale S.A
I SEMESTRE II SEMESTRE D Di @ D Di 12222 %ni L222 %ni =222 %ni =222 %ni A222 %ni 1 /22.22 1 122.22 1 1=2.22 1 //2.22 1 1/2.22 MMM 1 L22-222 1 7=2-222 1 1-122-222 1 AK2-222 1 >->=2-222 1 /->>2-222 1 =-LK2-222

:E9TAS PRESUPUESTADAS G[* PRECIO DE :E9TA TOTAL TOTAL SEMESTRAL TOTAL A9UAL

PRESUPUESTO DE PRODUCCI89
La#oratorio Re'ionale S.A
I SEMESTRE Di L222 %ni =222 %ni .=222 %ni L222 %ni II SEMESTRE Di %ni A222 %ni %ni >222 %ni %ni .=222 %ni %ni /222 %ni

:E9TAS PRESUPUESTADAS GS* I9: "I9AL G.* I9: I9ICIAL PRODUCCI89

D 12222 12222 .12222 12222

%ni %ni %ni %ni

@ =222 =222 .=222 =222

%ni %ni %ni %ni

D =222 7222 .12222 /222

PRODUCCI89 A9UAL

D 1/222 %ni

A9UAL Di K222 %ni

@ 7222 %ni

PRESUPUESTO DE RE;UERIMIE9TO DE MATERIA PRIMA

La#oratorio Re'ionale S.A
I SEMESTRE II SEMESTRE Mat Pri(a A Mat Pri(a B Mat Pri(a C Mat Pri(a A 1=2222 %ni L2222 %ni ?2222 %ni >2222 %ni 7K222 %ni A/222 %ni /A222 %ni /L222 %ni =2222 %ni >2222 %ni /=222 %ni /2222 %ni /7K222 %ni 1>/222 %ni 1>?222 %ni 7L222 %ni 1 /.22 1 /.72 1 A.22 1 /.12 1 ==L-222 1 >=L-A22 1 ==L-222 1 1=?-L22

D Di @ TOTAL COSTO POR YC TOTAL

PRESUPUESTO DE COMPRA DE MATERIALES

La#oratorio Re'ionale S.A
I SEMESTRE II SEMESTRE Mat Pri(a A Mat Pri(a B Mat Pri(a C Mat Pri(a A /7K222 %ni 1>/222 %ni 1>?222 %ni 7L222 %ni 12222 1=222 =222 K222 /KK222 %ni 1A7222 %ni 1AA222 %ni KA222 %ni .12222 .1=222 .=222 .12222 /7K222 %ni 1>/222 %ni 1>?222 %ni 7A222 %ni 1 /.22 1 /.72 1 A.22 1 /.12 1 ==L-222 1 >=L-A22 1 ==L-222 1 1==-A22

RE;UERIMIE9TO DE MATERIA PRIMA I9:E9TARIO "I9AL DESEADO 9EC A COMPRAR I9:E9TARIO I9ICIAL TOTAL A COMPRAR COSTO POR YC COSTO DE COMPRAS

PRESUPUESTO DE MA9O DE OBRA

La#oratorio Re'ionale S.A
I SEMESTRE D DI 12222 %ni L222 %ni > Er 1 Er >2222 Er L222 Er 1 12.22 1 12.22 1 >22-222 1 L2-222 II SEMESTRE @ =222 %ni / Er 12222 Er 1 12.22 1 122-222 D /222 %ni > Er L222 Er 1 11.22 1 LL-222

RE;UERIMIE9TO DE PRODUCCI89 JRS RE;UERIMIE9TO POR PRODUCTO TOTAL DE JORAS COSTO POR JORA COSTO TOTAL DE MOD TOTAL A9UAL

PRESUPUESTO DE CASTOS I9DIRECTOS DE "ABRICACI89

La#oratorio Re'ionale S.A
De!reciaci&n Se'%ro Manteni(iento Ener'Ptico :ario TOTAL 1 122-222 1 =-222 1 L=-222 1 =/-222 1 12-222 1 />/-222

TASA DE APLICACI89 B

CI" TOTAL JRS MOD 1 />/-222 =K222 Er 1 A.22

TASA DE APLICACI89 B

TASA DE APLICACI89 B

PRESUPUESTO DE CASTOS DE ADMI9ISTRACI89 I :E9TAS

La#oratorio Re'ionale S.A
De!reciaci&n S%eldo 0 Salario Co(i ione :ario Intere e !or o#li'acione TOTAL 1 12-222 1 /22-222 1 /KA-222 1 1>-222 1 >2-222 1 =>7-222

Co(i ione B =O :E9TAS PROIECTADAS Co(i ione B 1 /KA-222

PRESUPUESTO DE I9:E9TARIOS "I9ALES

La#oratorio Re'ionale S.A
COSTO U9IT 1 >1.=2 1 1K.22 1 >?.L2 1 >>.22 1 1/.22 D COSTO U9IT Di 1 /7.>2 1 /1.22 1 17.L2 1 11.22 1 A.22 COSTO U9IT 1 /1.22 1 1K.22 1 //.22 1 //.22 1 K.22

MATERIA PRIMA A MATERIA PRIMA B MATERIA PRIMA C MOD CI"

TOTAL

1 1>A.12

1 K2.?2

1 ?1.22

PRESUPUESTO DE I9:E9TARIOS DE MATERIA PRIMA I PRODUCTOS TERMI9ADOS

La#oratorio Re'ionale S.A
I9: "I9AL MATERIA PRIMA A MATERIA PRIMA B MATERIA PRIMA C D Di @ TOTAL ;000 4000 3000 =000 3000 2000 COST U9IT I9: "I9AL E9 TOTAL D8LARES ( 2)10 ( 165;00 ( 3)00 ( 125000 ( 425000 ( 4)40 ( 135200 ( 134)10 ( 93;5=00 ( ;0)90 ( 2425=00 ( 153635400 ( 91)00 ( 1;25000 1 1-A2=-A22 MMM

PRESUPUESTO DE COSTO DE :E9TAS

La#oratorio Re'ionale S.A
I SEMESTRE 1 1-ALK-A22 1 AL2-222 1 11L-222 1 /-2AA-A22 II SEMESTRE A>/-222 1>/-222 11L-222 LK2-222

MATERIA PRIMA RE;UERIDA GS* MA9O DE OD GS* CASTOS I" GB* COSTO DE PRODUCCI89

1 1 1 1

GS* I9: I9ICIAL DE ART TERMI9ADOS GB* DISPO9IBLE DE ART TERMI9ADOS G.* I9:E9TARIO "I9AL ART TERMI9 GB* COSTO DE :E9TAS PRESUPUESTADO

ESTADO DE RESULTADOS PRESUPUESTADO

La#oratorio Re'ionale S.A
al >1 de Dicie(#re /22/

:E9TAS G.* COSTO DE :E9TAS GB* UTILIDAD BRUTA G.* CASTOS DE OPERACI89 GB* UTILIDAD DE OPERACI89 G.* 12O REPARTICI89 TRAB GB* BASE IMPO9IBLE G.* //O IMPUESTO RE9TA GB* UTILIDAD 9ETA

1 =-LK2-222 1 G1-=11-222.22* 1 7-1?1-222 1 G=>7-222* 1 L-L=A-222 1 GLL=-A22* 1 =-?KK-L22 1 G/-2?L-212.22* 1 >-K?/-=?2.22

ESTADO DE "LUJO DE E"ECTI:O PRESUPUESTADO

La#oratorio Re'ionale S.A
al >1 de Dicie(#re /22/ SALDO I9ICIAL GS* E9TRADAS DE E"ECTI:O :E9TAS COBRADAS G?2O* :E9TAS A^O A9TERIOR TOTAL DE E9TRADAS GB* DISPO9IBLE G.* SALIDAS DE E"ECTI:O PACO DE MA;UI9ARIA PACO DE CTS POR PACAR PRO:EEDORES IMPUESTO A^O A9TERIOR IMPUESTO A^O ACTUAL MA9O DE OBRA DIRECTA CI" GSI9 DEPRECIACI89* CASTOS OPERACI89 GSI9 DEPRECIA* PACO DE COMPRAS DE MATERIA PRIMA GL2O*

MMM 1 =2-222

1 =2-222 1 1=2-222 1 =2-222 MMM 1 =?/-222 1 1>/-222 1 =/7-222 MMM

TOTAL SALIDAS GB* SALDO DE E"ECTI:O

ESTADO DE SITUACI89 "I9A9CIERA

La#oratorio Re'ionale S.A
Al >1 de Dicie(#re de /221

ACTI:OS CIRCULA9TE Efectivo Cliente Inventario de Materiale Inventario de Art. Ter( TOTAL CIRCULA9TE 9O CIRCULA9TE Terreno Planta 0 E3%i!o De!reciaci&n Ac%(%lada TOTAL 9O CIRCULA9TE

1 =2/->=2 1 =LK-222 1 A/-222 1 1->L>-A22 1 /-A7=-7=2 1 ==2-222 1 1-2=2-222 1 G1L2-222* 1 1-AA2-222

PASI:OS A CORTO PLA@O Proveedore Doc%(ento !or !a'ar TOTAL A CORTO PLA@O A LARCO PLA@O O#li'acione !or !a'ar TOTAL PASI:O CAPITAL CO9TABLE Ca!ital a!ortado Ca!ital 'anado A!orte !ara f%t ca!i

TOTAL CAPITAL ACTI:O TOTAL 1 >-?1=-7=2 TOTAL PASI:O SPATRIMO9IO

EDERCISE 7.L

L* Re'ional La#oratorie SA- i a co(!an0 dedicated to tEe (an%fact%re of dr%' and taWe directl0 to !Ear(acie . #e'an o!eration in /221 and c%rrentl0 (an%fact%re tEree !rod%ct ) Di(etil4o ale,na GD*- di0odoEidro4i3%ino $enofendicloro!ota io G@*. TEe 'eneral (ana'er Fa infor(ation Eired a an e4!ert advi or to !re!are tEe (a ter #%d'et /22/. To tEi end it !rovide

BALA9CE
At Dece(#er >1- /221 ASSETS circ%latin' ca E c% to(er Material inventor0 "ini Eed Cood Inventor0 LIABILITIES SJORT TERM %!!lier 9ote !a0a#le Inco(e ta4 !a0a#le TOTAL SJORT TERM

1 =2-222 1 =2-222 1 K2-22= 1 1=2-222

TOTAL CIRCULATI9C 9O CIRCULA9TI9C 'ro%nd Plant and E3%i!(ent Acc%(%lated De!reciation TOTAL 9O CIRCULATI9C

1 >>2-22= 1 ==2-222 1 1-222-222 1 =2-222 1 1-=22-222

LO9C TERM O#li'ation !a0a#le TOTAL LIABILITIES CAPITAL ACCOU9TA9T Ca!ital contri#%ted Ca!ital Fon TOTAL CAPITAL TOTAL LIABILITIES S E;UITI

ASSETS TOTAL

1 1-K>2-22=

MATERIALS Material A Material B Material C La#or

D 1= 'r L 'r ? 'r > Er

PRODUCT RE;UIREME9T DI 1> 'r 7 'r A 'r 1 Er

TEe la#or Eo%r co t 1 12 tEe fir t Ealf and 1 11 tEe econd. TEe (an%fact%rin' overEead a!!lied #a ed on la#or Eo%r COST 1] e(e ter /] e(e ter La#or 1 12.22 1 11.22 I9"ORMACI89 DE I9:E9TARIOS Inv. Inicitial Inv. "inal Co t Co t 1] Se(e ter /] Se(e ter 1] Se(e ter /] Se(e ter 12222 K222 1 /.22 1 /.12 1=222 A222 1 /.72 1 >.22

CO9CEPT Material A Material B

Material C Prod%ct D PRod%ct DI Prod%ct @

=222 12222 =222 =222

>222 7222 >222 /222

1 A.22 . . .

1 A.A2 . . . inventor0

S%!!o e tEat tEe initial inventorie are e3%al at tEe end of tEe fir t Ealf. 9o ite( in !roce PRODUCTS Di 1 122.22 1 1/2.22 L222 %ni A222 %ni

Sale !rice 1 t Se(e ter Sale !rice of tEe /nd Se(e ter Planned Sale 1 t Se(e ter Planned Sale /nd e(e ter

D 1 /22.22 1 //2.22 12222 %ni =222 %ni

@ 1 1=2.22 1 1=2.22 =222 %ni =222 %ni

SELLI9C A9D ADMI9ISTRATI:E EDPE9SES de!reciation 1 12-222 Salarie and Ha'e 1 /22-222 Co((i ion =O !roRected Sale everal 1 L-222 1] e(e ter everal 1 7-222 /] e(e ter Intere t on o#li'ation 1 >2-222 ann%al CASTOS DE "ABRICACI89 I9DIRECTOS de!reciation 1 122-222 in %rance 1 =-222 (aintenance 1 >2-222 (aintenance 1 >=-222 ener'0 1 /2-222 ener'0 1 >/-222 everal 1 12-222

1] /] 1] /]

ann%al ann%al e(e ter e(e ter e(e ter e(e ter ann%al

additional data a*In /22/ it Fill ac3%ire a neF (acEine- val%ed at 1 =2-222 and de!reciation i not reco'ni$ed /22 neF veEicle B #* TEe rate of inco(e ta4 i >=O Inco(e Ta4 B >=O 1 =2-222

c* TEe !rofit Earin' rate i 12O ca t Uti B 12O

d* In /22/ Ee cEar'ed all acco%nt receiva#le of /221 ACCOU9TS RECEI:ABLE /221 c% to(er e* In /22/ Ee !aid all !a0a#le /221 ACCOU9TS PAIABLE /221 LIABILITIES SJORT TERM %!!lier 9ote !a0a#le LO9C.TERM O#li'ation !a0a#le

1 =2-222

1 =2-222 1 122-222 1 1=2-222

f* In /22/ Ee !aid onl0 L2O of tEe val%e of !%rcEa ed (aterial

Pa0(ent !%rcEa ed (aterial B

L2O

Pa0(ent !%rcEa ed (aterial /22> B

'* ?2O of tEe /22/ ale Fill #e cEar'ed in tEat !eriod- tEe re t in /22> SALES /22/ B SALES /22> B ?2O 12O SALES total /22/ SALES total /22/

E*It Fill !a0 tEe ta4 !a0a#le /22/ to /221 ACCOU9TS PAIABLE /221 BI inco(e ta4 !a0a#le i* S%!!o e ann%al inflation of 12O ann%al inflation B 12O

1 =2-222

EDERCISE SOLUTIO9 7.L

Ar320: t>. <2010c21l 4ud:.t

State(ent Ca E "loF Balance SEeet

Ar( tEe Sale B%d'et Ar(in' tEe Prod%ction B%d'et Ar( B%d'et Direct De!letion str1t.:?

str1t.:?

Ar( B%d'et RaF Material P%rcEa in' Direct Ar( B%d'et Direct La#or Ar( CI" B%d'et Ar(in' tEe O!eratin' E4!en e B%d'et Inventorie Ar( B%d'et

SALES BUDCET
La#oratorio Re'ionale S.A
I SEMESTER II SEMESTER D Di @ D Di 12222 %ni L222 %ni =222 %ni =222 %ni A222 %ni 1 /22.22 1 122.22 1 1=2.22 1 //2.22 1 1/2.22 MMM 1 L22-222 1 7=2-222 1 1-122-222 1 AK2-222 1 >->=2-222 1 /->>2-222 1 =-LK2-222

SALES BUDCETED G[* SALE PRICE TOTAL TOTAL SEMESTER TOTAL A99UAL

PRODUCTIO9 BUDCET

La#oratorio Re'ionale S.A

I SEMESTER Di L222 %ni =222 %ni .=222 %ni L222 %ni II SEMESTER Di %ni A222 %ni %ni >222 %ni %ni .=222 %ni %ni /222 %ni

SALES BUDCETED GS* I9: "I9AL G.* I9: I9ITIAL PRODUCTIO9

D 12222 12222 .12222 12222

%ni %ni %ni %ni

@ =222 =222 .=222 =222

%ni %ni %ni %ni

D =222 7222 .12222 /222

PRODUCTIO9 A99UAL

D 1/222 %ni

A99UAL Di K222 %ni

@ 7222 %ni

BUDCET O" RAH MATERIAL RE;UIREME9T

La#oratorio Re'ionale S.A
I SEMESTER II SEMESTER RAH MATERIAL RAH A MATERIAL RAH B MATERIAL RAH C MATERIAL A 1=2222 %ni L2222 %ni ?2222 %ni >2222 %ni 7K222 %ni A/222 %ni /A222 %ni /L222 %ni =2222 %ni >2222 %ni /=222 %ni /2222 %ni /7K222 %ni 1>/222 %ni 1>?222 %ni 7L222 %ni 1 /.22 1 /.72 1 A.22 1 /.12 1 ==L-222 1 >=L-A22 1 ==L-222 1 1=?-L22

D Di @ TOTAL COST BI YC TOTAL

MATERIALS PURCJASE BUDCET

La#oratorio Re'ionale S.A
I SEMESTER II SEMESTER RAH MATERIALA RAH MATERIALB RAH MATERIAL RAH C MATERIAL A /7K222 %ni 1>/222 %ni 1>?222 %ni 7L222 %ni 12222 1=222 =222 K222 /KK222 %ni 1A7222 %ni 1AA222 %ni KA222 %ni .12222 .1=222 .=222 .12222 /7K222 %ni 1>/222 %ni 1>?222 %ni 7A222 %ni 1 /.22 1 /.72 1 A.22 1 /.12 1 ==L-222 1 >=L-A22 1 ==L-222 1 1==-A22

MATERIAL RE;UIREME9T "I9AL I9:E9TORI HA9TED 9EC TO BUI I9ITIAL I9:E9TORI TOTAL TO BUI COST PER YC COST O" PROCUREME9T

LABOR BUDCET
La#oratorio Re'ionale S.A
I SEMESTER D DI 12222 %ni L222 %ni > Er 1 Er >2222 Er L222 Er 1 12.22 1 12.22 1 >22-222 1 L2-222 II SEMESTER @ =222 %ni / Er 12222 Er 1 12.22 1 122-222 D /222 %ni > Er L222 Er 1 11.22 1 LL-222

RE;UEST "OR PRODUCTIO9 JRS RE;UIRED BI PRODUCT TOTAL JOURS COST PER JOUR COST O" MOD

TOTAL A99UAL

O:ERJEAD BUDCET PRODUCTIO9

La#oratorio Re'ionale S.A
de!reciation in %rance (aintenance ener'0 everal TOTAL RATE O" APPLICATIO9 B CI" TOTAL JRS MOD 1 122-222 1 =-222 1 L=-222 1 =/-222 1 12-222 1 />/-222

RATE O" APPLICATIO9 B 1 />/-222 =K222 Er RATE O" APPLICATIO9 B 1 A.22

BUDCET A9D ADMI9ISTRATI:E EDPE9SES

La#oratorio Re'ionale S.A
de!reciation Salarie and Ha'e Co((i ion everal Intere t on o#li'ation TOTAL 1 12-222 1 /22-222 1 /KA-222 1 1>-222 1 >2-222 1 =>7-222

Co((i Co((i

ion B =O :E9TAS PROIECTADAS ion 1 B /KA-222

I9:E9TORI "I9AL BUDCET

La#oratorio Re'ionale S.A
COST U9IT D 1 >1.=2 1 1K.22 1 >?.L2 1 >>.22 1 1/.22 1 1>A.12 COST U9IT Di 1 /7.>2 1 /1.22 1 17.L2 1 11.22 1 A.22 1 K2.?2 COST U9IT 1 /1.22 1 1K.22 1 //.22 1 //.22 1 K.22 1 ?1.22

RAH MATERIAL A RAH MATERIAL B RAH MATERIAL C MOD CI" TOTAL

BUDCET RAH MATERIAL I9:E9TORI A9D "I9ISJED PRODUCTS

La#oratorio Re'ionale S.A
I9: "I9AL RAH MATERIALA RAH MATERIAL B RAH MATERIAL C D ;000 4000 3000 =000 COST U9IT I9: "I9AL I9 TOTAL D8LARES ( 2)10 ( 165;00 ( 3)00 ( 125000 ( 425000 ( 4)40 ( 135200 ( 134)10 ( 93;5=00

Di @ TOTAL

3000 2000

( ;0)90 ( 91)00

( 2425=00 ( 1;25000 1 1-A2=-A22

( 153635400 MMM

BUDCET COST O" SALES

La#oratorio Re'ionale S.A
I SEMESTRE 1 1-ALK-A22 1 AL2-222 1 11L-222 1 /-2AA-A22 II SEMESTRE A>/-222 1>/-222 11L-222 LK2-222

RAH MATERIAL RE;UIRED GS* OD JA9D GS* EDPE9SES I" GB* COST O" PRODUCTIO9 GS* I9: ART ORICI9AL E9DI9C GB* E9DED ART A:AILABLE G.* ART "I9AL I9:E9TORI TERMI9 GB* COST O" SALES BUDCETED

1 1 1 1

STATEME9T BUDCETED
La#oratorio Re'ionale S.A
to Dece(#er >1- /22/

SALES G.* Co t of ale GB* CROSS PRO"IT G.* OPERATI9C EDPE9SES GB* OPERATI9C I9COME G.* 1=O JOB SJARI9C GB* TADABLE G.* //O I9COME TAD GB* 9ET I9COME

1 =-LK2-222 1 G1-=11-222.22* 1 A-1L?-222 1 G=>7-222* 1 >-L>/-222 1 G=AA-K22* 1 >-2K7-/22 1 GL7?-1KA.22* 1 /-A2K-21L.22

CASJ "LOH STATEME9T BUDCETED

La#oratorio Re'ionale S.A
to Dece(#er >1- /22/ OPE9I9C BALA9CE GS* I9"LOH

CJARCED SALES G?2O* IEAR SALES TOTAL TICYET GB* A:AILABLE G.* OUT O" CASJ PAIME9T O" MACJI9ERI CTS PAIME9T PAIABLE SUPPLIER TAD IEAR CURRE9T IEAR TAD DIRECT LABOR CI" GHITJOUT DEPRECIATIO9* OPERATI9C EDPE9SES GSI9 de!reciate * PAIME9T O" PURCJASES O" RAH MATERIAL GL2O* TOTAL OUTPUT GB* CASJ BALA9CE

MMM 1 =2-222

1 =2-222 1 1=2-222 1 =2-222 1 L7?-1KA 1 =?/-222 1 1>/-222 1 =/7-222 MMM

BALA9CE
La#oratorio Re'ionale S.A
At Dece(#er >1- /221

ASSETS

LIABILITIES

CURRE9T ca E c% to(er Material inventor0 Ter( Art Inventor0 TOTAL CURRE9T 9O CURRE9T 'ro%nd Plant and E3%i!(ent Acc%(%lated De!reciation TOTAL 9O9.CURRE9T

1 1-?1?-17L 1 =LK-222 1 A/-222 1 1->L>-A22 1 >-K?/-=7L 1 ==2-222 1 1-2=2-222 1 G1L2-222* 1 1-AA2-222

SJORT TERM %!!lier 9ote !a0a#le TOTAL SJORT TERM LO9C.TERM O#li'ation !a0a#le TOTAL LIABILITIES E;UITI Ca!ital contri#%ted Ca!ital Fon Contri#%tion to ca!ital f%t TOTAL CAPITAL TOTAL LIABILITIES S E;UITI

TOTAL ASSETS

1 =->>/-=7L

a(ento 0 %rte directa(ente a la !rod%cto ) Di(etil4o ale,na GD*-

!%e to (ae tro /22/. Para tal efecto

renta 4 !a'ar AL A CORTO PLA@O

1 =2-222 1 122-222 1 =2-222 1 /22-222 1 1=2-222 1 >=2-222

AL PASI:O

AL CAPITAL

1 1->?2->K2 1 K2-L/= 1 1-AK2-22= 1 1-K>2-22=

ATRIMO9IO

CTOS @ 12 'r L 'r = 'r / Er

o de fa#ricaci&n e a!lican con #a e

o de art,c%lo en !roce o

@ 1 1=2.22 1 1=2.22 =222 %ni

=222 %ni

&n en /22

o(!rado /22> B

A2O

MESTRE @ =222 %ni 1 1=2.22 1 7=2-222 1 /->>2-222

MESTRE @ =222 /222 .=222 /222 %ni %ni %ni %ni

RIMA
II SEMESTRE Mat Pri(a B Mat Pri(a C 1/222 %ni 1K222 %ni 1A222 %ni K222 %ni 1/222 %ni 12222 %ni >K222 %ni >L222 %ni 1 >.22 1 A.A2 1 11A-222 1 1=K-A22

II SEMESTRE Mat Pri(a B Mat Pri(a C >K222 %ni >L222 %ni A222 >222 A/222 %ni >?222 %ni .1=222 .=222 /7222 %ni >A222 %ni 1 >.22 1 A.A2 1 K1-222 1 1A?-L22

II SEMESTRE DI @ /222 %ni /222 %ni 1 Er / Er /222 Er A222 Er 1 11.22 1 11.22 1 //-222 1 AA-222 1 =?/-222

ACI89

E9TAS

@ 1 /1.22 1 1K.22 1 //.22 1 //.22 1 K.22

1 ?1.22

TOS TERMI9ADOS
I9:E9TARIO I0/.0t1r2o F201l !1t. pr231 I0/.0t1r2o F201l Prod T.r32

TOTAL

1 /-7/A-A22.22

1 1=2-222.22 1 /-K7A-A22.22 1 G1->L>-A22* 1 1-=11-222.22

DO

1 =2-222

1 =-1L/-222 1 =-/1/-222

1 GA-72?-L=2* 1 =2/->=2

1 7A1-7L2 1 LL=-A22 1 1-A27-1L2 1 1=2-222 1 1-==7-1L2

AL A CORTO PLA@O

AL PASI:O

1 1->?2->K2 1 >-?7>-/1= 1 G>-22=-22=*

AL CAPITAL

1 /->=K-=?2 1 >-?1=-7=2

ATRIMO9IO

directl0 to !Ear(acie . TEi co(!an0 D*- di0odoEidro4i3%inole,na GDi* and

To tEi

end it !rovide

tEe folloFin'

AL SJORT TERM

1 =2-222 1 122-222 1 =2-222 1 /22-222

AL LIABILITIES

1 1=2-222 1 >=2-222

AL CAPITAL

1 1->?2->K2 1 K2-L/= 1 1-AK2-22= 1 1-K>2-22=

S S E;UITI

T @ 12 'r L 'r = 'r / Er

d #a ed on la#or Eo%r

@ 1 1=2.22 1 1=2.22 =222 %ni =222 %ni

ed (aterial /22> B

A2O

MESTER @ =222 %ni 1 1=2.22 1 7=2-222 1 /->>2-222

MESTER @ =222 /222 .=222 /222 %ni %ni %ni %ni

II SEMESTER RAH MATERIAL RAH B MATERIAL C 1/222 %ni 1K222 %ni 1A222 %ni K222 %ni 1/222 %ni 12222 %ni >K222 %ni >L222 %ni 1 >.22 1 A.A2 1 11A-222 1 1=K-A22

II SEMESTER RAH MATERIAL RAH B MATERIALC >K222 %ni >L222 %ni A222 >222 A/222 %ni >?222 %ni .1=222 .=222 /7222 %ni >A222 %ni 1 >.22 1 A.A2 1 K1-222 1 1A?-L22

II SEMESTER DI /222 %ni 1 Er /222 Er 1 11.22 1 //-222

@ /222 %ni / Er A222 Er 1 11.22 1 AA-222

1 =?/-222

@ 1 /1.22 1 1K.22 1 //.22 1 //.22 1 K.22 1 ?1.22

RODUCTS
I9:E9TORI I0/.0t1r2o F201l !1t. pr231 I0/.0t1r2o

F201l Prod T.r32

TOTAL

1 /-7/A-A22.22 1 1=2-222.22 1 /-K7A-A22.22 1 G1->L>-A22* 1 1-=11-222.22

1 =2-222

1 =-1L/-222 1 =-/1/-222

1 G>-/?/-K/A* 1 1-?1?-17L

1 7A1-7L2 1 =AA-K22 1 1-/KL-=L2 1 1=2-222 1 1-A>L-=L2

AL SJORT TERM

AL LIABILITIES

AL CAPITAL

1 1->?2->K2 1 /-AKK-LA1 1 1L-??= 1 >-K?L-21L 1 =->>/-=7L

S S E;UITI