Bugetul comercial

Specificatii
CA
Cheltuieli privind
vanzarile
Chelt fixe de desfacere
Cosul distributiei
Marja distributiei

Trim I
1,125,000

Trim II
3,375,000

Trim III
4,500,000

Trim IV
2,250,000

6,250

18,750

25,000

12,500

116,000
122,250
1,002,750

116,000
134,750
3,240,250

116,000
141,000
4,359,000

116,000
128,500
2,121,500

Bugetul de productie
Previziuni cantitative
Specificatii
Cantitate de vandut
(+) Stoc final
(-) Stoc initial
(=) Cant de fabricat

Consum tesatura (m)

Consum suporturi
Timpi manopera (h)

Specificatii
Productia programata
Volum de activitate
1. Costuri directe
Materie prima
Suporturi
Manopera directa
2. Costuri indirecte
variabile
fixe
Costuri totale

Cost de prod unitar

Si+I = Sf + E

Trim I
5,000
1,500
500
6,000

Trim II
15,000
2,000
1,500
15,500

Trim III
20,000
1,000
2,000
19,000

Trim IV
10,000
500
1,000
9,500

72,000
6,000
3,000

186,000
15,500
7,750

228,000
19,000
9,500

114,000
9,500
4,750

Trim I
6,000
3,000
813,000
648,000
120,000
45,000
304,500
43,200
261,300
1,117,500

Trim II
15,500
7,750
2,100,250
1,674,000
310,000
116,250
372,900
111,600
261,300
2,473,150

Trim III
19,000
9,500
2,574,500
2,052,000
380,000
142,500
398,100
136,800
261,300
2,972,600

Trim IV
9,500
4,750
1,287,250
1,026,000
190,000
71,250
329,700
68,400
261,300
1,616,950

186.25 159.5580645 156.452632 170.205263

Bugetul aprovizionarilor
Specificatii
Cant consumata
(+) Stoc final
(-) Stoc initial
Cant de aprovizionat

Trim I
72,000
18,600
7,200
83,400

Trim II
186,000
22,800
18,600
190,200

Trim III
228,000
11,400
22,800
216,600

Trim IV
114,000
7,200
11,400
109,800

Val aproviz. mp
Val aproviz suporturi
Total valoare aprov

750,600
120,000
870,600

1,711,800
310,000
2,021,800

1,949,400
380,000
2,329,400

988,200
190,000
1,178,200

Bugetul administratiei generale

220,000
220,000
220,000

220,000

DOCUMENTE DE SINTEZA PREVIZIONALE

1. Bugetul de trezorerie
a) Tabloul incasarilor
Specificatii
Creante
Incasari
sold initial
creante curente
Total incasari

Trim I
1,125,000

Trim II
3,375,000

Trim III
4,500,000

Trim IV
2,250,000

405,000
900,000
1,305,000

225,000
2,700,000
2,925,000

675,000
3,600,000
4,275,000

900,000
1,800,000
2,700,000

Trim I
870,600
581,750
122,250
45,000
194,500
220000

Trim II
2,021,800
733,900
134,750
116,250
262,900
220000

Trim III
2,329,400
791,600
141,000
142,500
288,100
220000

Trim IV
1,178,200
639,450
128,500
71,250
219,700
220000

471,280
522,360
581,750
1,575,390

348,240
1,213,080
733,900
2,295,220

808,720
1,397,640
791,600
2,997,960

931,760
706,920
639,450
2,278,130

b) Tabloul platilor
Specificatii
Datorii furnizori
Alte datorii
a. ch de distributie
b. manopera directa
c. CIP - amortizare
d. administratie gen
PLATI
Si datorii
Dat furnizori curente
Alte datorii
Total plati

c) Bugetul de trezorerie
Specificatii
Sold initial
Incasari
Plati
Sold final

Trim I
300,000
1,305,000
1,575,390
29,610

Trim II
29,610
2,925,000
2,295,220
659,390

Trim III
659,390
4,275,000
2,997,960
1,936,430

Trim IV
1,936,430
2,700,000
2,278,130
2,358,300

2. Contul de rezultate previzional

Explicatii
CA
C qv
MBV
C perioadei
a. distributie
b. administratie gen
Rezultat

Anul N
11,250,000
8,180,149
3,069,851
1,406,500
526,500
880,000
1,663,351

50.000*163,60297

3. Bilant previzional
Active imobilizate
cladiri
echipamente
amortizari
Active circulante
stocuri tesaturi
stocuri alte mat
stocuri PF (corturi)
creante
disp banesti
Datorii curente
Active circ nete-Dat c
Active totale - Dat c
Datorii pe TL
Capital propriu

8,156,450
8,200,000
2,280,000
2,323,550
2,996,901
64,800
42,000
81,801
450,000
2,358,300
471,280
2,525,621
10,682,071
4,390,000
6,292,071

DTL + Cp

10,682,071

CMP = (81.750+8.180.200)/500+50.000
163.60297
1.883.550 + 440.000
7.200 m * 9 lei / m
500 buc* 163,60297 lei / buc

4.628.720 + 1.663.351

Total
11,250,000

5000*225

62,500

1,25 lei / cort * vanz previzionate

464,000
526,500
10,723,500

Si+I = Sf + E
TOTAL
50,000
10% din vanz trim urmator
Stoc initial = stoc final dec N-1 (10% * vanz trim I)
50,000
Trim I N+1
72,000

Qf
6,000

12 m tesatura / cort * cant de fabricat

0,5 ore * cant de corturi fabricate

TOTAL
50,000
25,000
6,775,000
5,400,000
1,000,000
375,000
1,405,200
360,000
1,045,200
8,180,200

163.604

9
20
15
14.4

cost tesatura / m
cost suport / buc
cost ora manopera
costuri variabile / h manopera

TOTAL
10% * necesarul de consum af trim urmator
600,000
5,400,000
1,000,000
6,400,000

880,000

TOTAL
11,250,000
2,205,000
9,000,000
11,205,000

TOTAL
6,400,000
3,076,700
526,500
375,000
1,295,200
880,000

3,076,700
9,146,700

80%
20%
450,000 Bilant

110000

60%
40%
471,280 Bilant

00*163,60297

8.180.200)/500+50.000
63.60297

550 + 440.000

0 m * 9 lei / m

163,60297 lei / buc

20 + 1.663.351

Si PF
Stoc in

Bilant:
81750
500