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PRESUPUESTO DE VENTAS
X
Y
X
Y
4,000
1,500
8,000
3,000
5.00
10.00
5.50
11.00
20,000.00
15,000.00
44,000.00
33,000.00
35,000.00
77,000.00
X
Ventas estimadas en unidades
(+) Inv. Final de Prod. Term.
(=) Unidades requeridas
(-) Inv Inicial de Prod. Term.
(=) Unidades a producir
Unidades a producir por trimestre
PRESUPUESTO DE PRODUCCIN
Y
X
4,000
1,500
8,000
2,000
750
3,125
6,000
2,250
11,125
2,000
2,000
2,000
4,000
250
9,125
4,250
13,000
Y
3,000
1,625
4,625
750
3,875
X
Y
12,500
6,500
6.00
12.50
75,000.00
81,250.00
156,250.00
X
12,500
875
13,375
3,125
10,250
15,625
Y
3,500
2,000
6.00
12.50
21,000.00
25,000.00 TOTAL
46,000.00
314,250.00
X
6,500
500
7,000
1,625
5,375
Y
3,500
4,000
7,500
875
6,625
9,125
2,000
1,000
3,000
500
2,500
2
B
Unidades a producir
(x) Mat. Prima requerida x unidad (kg)
(=) Mat. Prima req en produccin (kg)
(x) Costo de la materia prima ($)
4,000
2
8,000
0.25
4,000
0
0
0.50
4,000
1
4,000
1.00
9,125
2
18,250
0.25
9,125
0
0
0.50
9,125
1
9,125
1.00
A
10,250
2
20,500
0.30
2000
$0.00
4000
4562.5
$0.00
9125
6150
3
B
10,250
0
0
0.55
C
10,250
1
10,250
1.15
$0.00
11787.5
4
B
6,625
2
13,250
0.30
6,625
0
0
0.55
6,625
1
6,625
1.15
3975
$0.00
7618.75
A
Unidades a producir
(x) Mat. Prima requerida x unidad (kg)
(=) Mat. Prima req en produccin (kg)
(x) Costo de la materia prima ($)
(=) Costo de materia prima en produccin Y
Costo total de MP en produccin
2
B
3
B
4
B
250
2
500
0.25
250
2
500
0.50
250
3
750
1.00
3,875
2
7,750
0.25
3,875
2
7,750
0.50
3,875
3
11,625
1.00
5,375
2
10,750
0.30
5,375
2
10,750
0.55
5,375
3
16,125
1.15
2,500
2
5,000
0.30
2,500
2
5,000
0.55
2,500
3
7,500
1.15
$125.00
$250.00
$7,125.00
$750.00
1937.5
3875
$31,125.00
11625
3225
5912.5
$45,618.75
18543.75
1500
2750
$24,468.75
8625
A
31,250
3,650
34,900
C
26,375
2,825
29,200
A
18,250
3,200
21,450
A
Mat. Prima req en produccin (kg)
(+) Inv final deseado de materia prima
(=) Materia prima requerida
8,500
5,200
13,700
3
B
10,750
1,000
11,750
4
B
5,000
1,200
6,200
C
14,125
2,600
16,725
4,000
9,700
0.25
2,425.00
Total por trimestre
Unidades a producir
(x) Mano de obra req por unidad
(=) Mano de obra req en produccin
(x) Costo de mano de obra
(=) Costo de mano de obra req. X
Unidades a producir
(x) Mano de obra req por unidad
(=) Mano de obra req en produccin
(x) Costo de mano de obra
(=) Costo de mano de obra req. Y
Costo total de mano de obra req.
Costos Indirectos
(/) Factor de prorrateo
(=) Costo indirecto
Costo indirecto trimestral
a) Materia Prima
Inv. Final deseado de materia prima
(x) costos de materia prima
(=) Costo del inv final de materia prima
b) Producto Terminado X
Costo materia prima unitario
(+) Costo mano de obra unitario
(+) Costo indirecto unitario
(=) Costo unitario del producto
(x) Inventario final deseado de PT
(=) Costo inv final de PT X
Producto Terminado Y
Costo materia prima unitario
(+) Costo mano de obra unitario
1,000
1,050
0.50
525.00
$8,850.00
3,000
5,900
1.00
5,900.00
5,200
27,050
0.25
6,762.50
1,550
8,350
0.50
4,175.00
$32,812.50
4,150
21,875
1.00
21,875.00
P
E
10,250
10,250
0.10
0.40
1,025
4,100
2.75
2.75
2818.75
11275
14093.75
2
0.25
0.7
0
0.50
2.5
6.72
5.74
2,000
$11,474.14
2
0.50
2.5
$1.13
1
1.00
$1.25
$3.36
0.5
0.25
0.5
0.5
5,375
5,375
0.20
0.50
1,075
2,688
2.75
2.75
2956.25
7390.625
$24,440.63
0
0.50
2.50
2.01
2
0.25
0.7
2
0.50
2.50
5,275
23,925
1.15
27,513.75
3,650
17,800
0.30
5,340.00
1,000
5,200
0.55
2,860.00
$24,185.00
2,825
13,900
1.15
15,985.00
6,625
6,625
0.10
0.40
663
2,650
2.75
2.75
1821.875
7287.5
9109.375
E
2,500
2,500
0.20
0.50
500
1,250
2.75
2.75
1375
3437.5
$13,921.88
4TO TRIMESTR
14,625.00
5,063
2.89
$2.89
A
3,650.00
0.30
1095
3
B
1,000.00
0.55
550.00
$1.13
1
1.00
$1.25
$1.01
0.6
0.30
0.50
0.50
0
0.55
2.75
1.65
3.70
875.00
$3,237.75
$4.50
3
1.00
$1.75
2
0.30
0.70
2
0.55
2.75
3.38
3,125
$10,562.98
$4.50
3
1.00
$1.75
2,150
9,600
0.55
5,280.00
$41,388.75
0.5
0.25
0.5
0.5
6,250
28,650
0.30
8,595.00
4
B
1,200.00
0.55
660
C
2,825.00
1.15
3248.75
A
3,200.00
0.30
960.00
$1.50
1.15
1.15
$1.38
$0.82
0.6
0.30
0.5
0.5
0
0.55
2.75
2.89
4.32
4,000
$17,287.78
$5.15
3
1.15
$1.93
2
0.30
0.7
2
0.55
2.75
C
2,600.00
1.15
2990.00
$1.50
1.15
1.15
$1.38
$1.44
$5.15
3
1.15
$1.93
0.7
6.72
10.96
750
$8,217.67
$19,691.81
Gastos de venta
Gastos de administracin
(=) Gastos de operacin
PRESUPUESTO DE OPERACIN
1
12,500.00
14,500.00
27000
$4.71
0.7
3
45,618.75
24,440.63
14,625.00
84,684.38
28,298.97
8,534.53
104448.82
4
24,468.75
13,921.88
14,625.00
53,015.63
8,534.53
34,019.44
27,530.72
2.01
7.66
1,625
$12,442.98
$23,005.96
$1.41
0.70
3
12,500.00
14,500.00
27000
4
12,500.00
14,500.00
27000
3
156,250.00
104,448.82
51,801.19
27,000.00
24,801.19
4
46,000.00
27,530.72
18,469.29
27,000.00
-8,530.72
$1.15
480
2
12,500.00
14,500.00
27000
1.65
8.23
500.00
$4,113.45
$7,351.20
TOTAL
314,250.00
218,805.56
95,444.44
108,000.00
-12555.56
0.7
2.89
9.10
1,000
$9,097.22
$26,385.00
$2.02
PRESUPUESTO D
1 trimestre
X
Ventas estimadas en unidades
(x) Precio de Venta
(=) Ingreso por ventas
Total por trimestre
4,000
5.00
20,000.00
35,000.00
PRESUPUESTO DE P
1 trimestre
X
Ventas estimadas en unidades
(+) Inv. Final de Prod. Term.
(=) Unidades requeridas
(-) Inv Inicial de Prod. Term.
(=) Unidades a producir
Total por trimestre
4,000
2,000
6,000
2,000
4,000
4,250
PRODUCTO X
A
Unidades a producir
(x) Mat. Prima requerida x unidad (kg)
(=) Mat. Prima req en produccin (kg)
(x) Costo de la materia prima ($)
(=) Costo total de materia prima en produccin
Total por producto
4,000
2
8,000
0.25
2000
$6,000.00
PRODUCTO X
A
Mat. Prima req en produccin (kg)
(+) Inv final deseado de materia prima
(=) Materia prima requerida
(-) Inv inicial de Materia Prima
(=) Materia prima req para su compra
(x) Costo de materia prima
(=) Costo total de la compra de M.P.
Total por productos por c/ trimestre
8,000
5,530
13,530
4,000
9,530
0.25
2,382.40
8412.00
1 TRIMEST
PRODUCTO X
PRENSA
Unidades a producir
(x) Mano de obra requerida unidad
(=) Mano de obra requerida en produccin
(x) Costo de mano de obra
(=) Costo de mano de obra requerida
Total por trimestre
Costos Indirectos
(/) Factor de prorrateo
(=) Costo indirecto
Costo indirecto trimestral
4000
0.10
400.00
2.50
1000.00
5,437.50
PRESUPUESTO DE GAST
1ER TRIMESTR
14,625.00
2,175
6.72
$6.72
0.25
1.00
1.25
6.72
9.47
2000.00
18948.28
0.50
0.00
1.00
1.50
0.50
1.00
3.00
4.50
Prensa
Ensamble
Total de mano de obra
Costo de gastos indirectos
Total Costo Unitario de Produccin ($)
Inventario Final (unidades)
0.50
1.25
1.75
6.72
12.97
750.00
9730.60
Gastos de venta
Gastos de administracin
(=) Gastos de operacin
PRESUPUESTO DE OPERACIN
1
12,500.00
14,500.00
27000
15962.5
8000
7962.5
12000
5962.5
10000
PRESUPUESTO DE VENTAS
1 trimestre
2 trimestre
Y
1,500
10.00
15,000.00
3 trimestre
Y
8,000
5.50
44,000.00
77,000.00
35,000.00
PRESUPUESTO DE PRODUCCIN
1 trimestre
2 trimestre
Y
X
1,500
8,000
750
3,125
2,250
11,125
2,000
2,000
250
9,125
4,250
13,000
3,000
11.00
33,000.00
X
Y
12,500
6,500
6.00
12.50
75000
81250
156,250.00
3 trimestre
Y
3,000
1,625
4,625
750
3,875
X
12,500
875
13,375
3,125
10,250
15,625
Y
6,500
500
7,000
1,625
5,375
PRESUPUESTO DE C
1 TRIMESTRE
PRODUCTO X
B
4,000
0
0
0.50
A
4,000
1
4,000
1.00
0.00
$6,000.00
4000.00
PRODUCTO Y
B
250
250
2
2
500
500
0.25
0.50
$125.00
C
250
3
750
1.00
$250.00
$1,125.00
$750.00
PRESUPU
1 TRIMESTRE
PRODUCTO X
B
0
2,074
2,074
1,000
1,074
0.50
536.80
8412.00
A
4,000
4,493
8,493
3,000
5,493
1.00
5,492.80
PRODUCTO Y
B
500
500
5,530
2,074
6,030
2,574
4,000
1,000
2,030
1,574
0.25
0.50
507.40
786.80
$3,537.00
C
750
4,493
5,243
3,000
2,243
1.00
2,242.80
3 TRIM
3ER TRIMESTRE
14,625.00
8,888
1.65
$1.65
4TRIM
0.50
0.00
1.00
1.50
0.60
0.00
1.15
1.75
0.60
0.00
1.15
1.75
0.25
1.00
1.25
2.01
4.76
3125.00
0.28
1.10
1.38
1.65
4.77
875.00
0.28
1.10
1.38
2.89
6.01
4000.00
14875.97
4174.25
24055.56
3 TRIM
4TRIM
0.60
1.10
3.45
5.15
0.60
1.10
3.45
5.15
0.50
1.25
1.75
2.01
8.26
1625.00
0.55
1.38
1.93
1.65
8.72
500.00
0.55
1.38
1.93
2.89
9.96
1000.00
13423.00
4360.28
9963.89
TO DE FABRICACIN Y VENTA
2 TRIM
31,125.00
18,187.50
14,625.00
63,937.50
48,747.28
37813.76
74,871.02
3TRIM
45,618.75
24,440.63
14,625.00
84,684.38
37,813.76
10760.70
111,737.44
4TRIM
24,468.75
13,921.88
14,625.00
53,015.63
10,760.70
48,514.21
15,262.12
TO DE OPERACIN
2
12,500.00
14,500.00
27000
3
12,500.00
14,500.00
27000
E RESULTADOS PRESUPUESTADO
2
77,000.00
64,317.41
12,682.59
6,750.00
5,932.59
900.00
5,032.59
1,761.41
3,271.18
2do
3
156,250.00
104,448.81
51,801.19
6,750.00
45,051.19
3,600.00
41,451.19
14,507.92
26,943.27
3ro
-5850
8000
-13850
12,500.00
14,500.00
27000
4
46,000.00
27,530.71
18,469.29
6,750.00
11,719.29
900.00
10,819.29
3,786.75
7,032.54
TOTAL
314,250.00
218,805.55
95,444.45
6,750.00
68444.45
0
68444.45
23,955.56
44488.8925
4to
47395.65
8000
39395.65
21718.12
8000 _>
13718.12
7000
-20850
39395.65
1000
12718.12
900
10000
10000
3600
40000
900
10000
-10900
-37712.5
-43600
5795.65
-10900
1818.12
4 trimestre
X
3,500
6.00
21000
46,000.00
2,000
12.50
25000 Total:
314,250.00
4 trimestre
X
Y
3,500
4,000
7,500
875
6,625
9,125
2,000
1,000
3,000
500
2,500
PRODUCTO X
B
9,125
0
0
0.50
0.00
13687.50
A
9,125
1
9,125
1.00
3,875
2
7,750
0.25
9125.00
1937.50
PRODUCTO Y
B
3,875
2
7,750
0.50
3875
$17,437.50
PRODUCTO X
C
3,875
3
11,625
1.00
A
10,250
2
20,500
0.30
$11,625.00
$6,150.00
$17,937.50
3
PRODUCTO X
C
11,625
3744
15,369
4,493
10,876
1.00
10,876.20
A
20,500
3,840
24,340
4,608
19,732
0.30
5,919.60
$16,831.10
BRA REQUERIDA
2 TRIMESTRE
3 TRIMESTRE
PRODUCTO Y
PRENSA
ENSAMBLE
3875
3875
0.20
0.50
775.00
1937.50
2.50
2.50
1937.50
4843.75
18,187.50
4TO TRIMESTR
14,625.00
5,063
2.89
$2.89
PRODUCTO X
PRODUCTO Y
PRENSA
ENSAMBLE
PRENSA
ENSAMBLE
10250
10250
5375
5375
0.10
0.40
0.20
0.50
1025.00
4100.00
1075.00
2687.50
2.75
2.75
2.75
2.75
2818.75
11275.00
2956.25
7390.63
24,440.63
4 TRIMESTRE
PRODUCTO X
PRENSA
6625
0.10
662.50
2.75
1821.88
13,921.88
interes
enero
febrero
marzo
abril
10000
10000
10000
PRESTAMOS
saldo
150
10000
150
150
150
mayo
junio
416.666667
150
150
900
3 TRIMESTRE
PRODUCTO X
B
10,250
0
0
0.55
$0.00
$17,937.50
4 TRIMESTR
A
10,250
1
10,250
1.15
5,375
2
10,750
0.30
$11,787.50
$3,225.00
PRODUCTO Y
B
5,375
2
10,750
0.55
$5,912.50
$27,681.25
5,375
3
16,125
1.15
6,625
2
13,250
0.30
$18,543.75
$3,975.00
PRODUCTO X
B
6,625
0
0
0.55
$0.00
$11,593.75
3 TRIMESTRE
PRODUCTO X
B
0
1,440
1,440
1,728
-288
0.55
-158.40
$16,831.10
C
10,250
3,120
13,370
3,744
9,626
1.15
11,069.90
4 TRIMESTR
A
10,750
3,840
14,590
4,608
9,982
0.30
2,994.60
PRODUCTO Y
B
10,750
1,440
12,190
1,728
10,462
0.55
5,754.10
$26,574.85
C
16,125
3,120
19,245
3,744
15,501
1.15
17,826.15
A
13,250
3,200
16,450
3,840
12,610
0.30
3,783.00
PRODUCTO X
B
0
1,200
1,200
1,440
-240
0.55
-132.00
$10,671.75
4 TRIMESTRE
PRODUCTO X
PRODUCTO Y
ENSAMBLE
PRENSA
ENSAMBLE
6625
2500
2500
0.40
0.20
0.50
2650.00
500.00
1250.00
2.75
2.75
2.75
7287.50
1375.00
3437.50
13,921.88
AMOS
PRESTAMO
abril
40000
julio
4 TRIMESTRE
RODUCTO X
C
A
6,625
1
6,625
1.15
2,500
2
5,000
0.30
$7,618.75
1500
11,593.75
C
2,500
3
7,500
1.15
$2,750.00
$12,875.00
8625
4 TRIMESTRE
RODUCTO X
10,671.75
PRODUCTO Y
B
2,500
2
5,000
0.55
C
6,625
2,600
9,225
3,120
6,105
1.15
7,020.75
A
5,000
3,200
8,200
3,840
4,360
0.30
1,308.00
PRODUCTO Y
B
5,000
1,200
6,200
1,440
4,760
0.55
2,618.00
$11,953.00
C
7,500
2,600
10,100
3,120
6,980
1.15
8,027.00