Académique Documents
Professionnel Documents
Culture Documents
VENTA AO ANTERIOR
INCREMENTO PUBLICIDAD
INCREMENTO INFLACION
INCREMENTO DE VENTAS
PRESUPUESTO G
PRESUPUESTO VENTAS
ENE
FEB
MAR
ABR
MAY
JUN
JUL
AGOS
SEP
OCT
NOV
DIC
ENERO AO SIGUIENTE
PRESUPUESTO DE T
CONCEPTO
UNIDADES
VENTAS
20% CONTADO
A 90 DIAS
TOTAL INGRESOS
EGRESOS
PROVEEDORES
CAMPAA PUBLICITARIA
DIVIDENDOS
TOTAL EGRESOS
4,500,000.00
1.05
1.035
1.10
5379413
21600
110000
10000
5000
0.05
1
1.05
PRESUPUESTO GENERAL
5,379,413
PV
537,941
537,941
537,941
268,971
268,971
537,941
537,941
537,941
537,941
268,971
268,971
537,941
110,000
10%
10%
10%
5%
5%
10%
10%
10%
10%
5%
5%
10%
IN FINAL
53,794
53,794
26,897
26,897
53,794
53,794
53,794
53,794
26,897
26,897
53,794
11,000
INV INICIAL
100,000
53,794
53,794
26,897
26,897
53,794
53,794
53,794
53,794
26,897
26,897
53,794
PRESUPUESTO DE TESORERIA
ENE
FEB
MAR
ABR
537,941
766,566,281
153,313,256
537,941
766,566,281
153,313,256
537,941
766,566,281
153,313,256
153,313,256
153,313,256
153,313,256
416,667
534,441,225
416,667
544,626,513
416,667
416,667
534,857,892
560,764,750
416,667
800,000,000
1,361,181,417
152,896,590
152,896,590
268,971
383,283,141
76,656,628
613,253,025
689,909,653
545,043,179
381,544,635
1,207,868,160
144,866,474
152,896,590
228,648,046
228,648,046
1,436,516,206
- 1,436,516,206
- 1,291,649,733
VENTA
UNIDAD
MADERA
INSUMO
PN
491,735
537,941
511,044
268,971
295,868
537,941
537,941
537,941
511,044
268,971
295,868
495,147
MAY
COMPRA AZUCAR
29,504,123
32,276,475
30,662,651
16,138,238
17,752,061
32,276,475
32,276,475
32,276,475
30,662,651
16,138,238
17,752,061
29,708,828
JUN
JUL
AGO
268,971
383,283,141
76,656,628
613,253,025
689,909,653
537,941
766,566,281
153,313,256
613,253,025
766,566,281
537,941
766,566,281
153,313,256
306,626,513
459,939,769
537,941
766,566,281
153,313,256
306,626,513
459,939,769
399,382,375
416,667
415,520,613
416,667
560,764,750
416,667
560,764,750
416,667
399,799,042
415,937,279
561,181,417
561,181,417
290,110,611
350,629,002
- 1,291,649,733
- 1,001,539,121
- 1,001,539,121
- 650,910,119
101,241,648
101,241,648
650,910,119
752,151,767
752,151,767
853,393,415
COMPRA AZUCAR
27,504,123
32,276,475
30,662,651
16,138,238
17,752,061
32,276,475
32,276,475
32,276,475
30,662,651
16,138,238
17,752,061
29,708,828
SEP
COSTO AZUCAR
COMPRA COLORANTES MAS INV FIN
13,752,061
2,458,677
400,000
16,138,238
2,689,706
400,000
15,331,326
2,555,221
400,000
8,069,119
1,344,853
400,000
8,876,031
1,479,338
400,000
16,138,238
2,689,706
400,000
16,138,238
2,689,706
400,000
16,138,238
2,689,706
400,000
15,331,326
2,555,221
400,000
8,069,119
1,344,853
400,000
8,876,031
1,479,338
400,000
14,854,414
2,475,736
400,000
OCT
NOV
DIC
537,941
766,566,281
153,313,256
613,253,025
766,566,281
268,971
383,283,141
76,656,628
613,253,025
689,909,653
560,764,750
416,667
544,626,513
416,667
399,382,375
416,667
415,520,613
416,667
561,181,417
545,043,179
399,799,042
415,937,279
205,384,864
144,866,474
290,110,611
350,629,002
648,008,550
503,142,077
503,142,077
- 213,031,465
853,393,415
648,008,550
###
###
76,656,628
613,253,025
689,909,653
537,941
766,566,281
153,313,256
613,253,025
766,566,281
213,031,465
137,597,537
ENE
COLORANTES
COSTO COLORANTES COMPRA AGUA
2,658,677
31,904,123
172,107,381
2,689,706
32,276,475
188,279,438
2,555,221
30,662,651
178,865,466
1,344,853
16,138,238
94,139,719
1,479,338
17,752,061
103,553,691
2,689,706
32,276,475
188,279,438
2,689,706
32,276,475
188,279,438
2,689,706
32,276,475
188,279,438
2,555,221
30,662,651
178,865,466
1,344,853
16,138,238
94,139,719
1,479,338
17,752,061
103,553,691
2,475,736
29,708,828
173,301,494
FEB
306,626,513
306,626,513
MAR
306,626,513
306,626,513
613,253,025
613,253,025
535,088,275
535,088,275
228,461,762
137,597,537
90,864,226
306,626,513
613,253,025
90,864,226
215,762,287
215,762,287
829,015,312
829,015,312
829,015,312
MANO DE OBRA
COSTO AGUA COSTO TOTAL DE MATERIA PRIMA
###
183,342,089
###
199,038,263
###
189,086,349
75,311,775
99,519,131
82,842,953
109,471,044
###
199,038,263
###
199,038,263
###
199,038,263
###
189,086,349
75,311,775
99,519,131
82,842,953
109,471,044
###
183,204,436
829,015,312
###
PN
491,735
537,941
511,044
268,971
295,868
537,941
537,941
537,941
511,044
268,971
295,868
495,147
MANO DE OBRA
HORAS DE TRABAJO VALOR TOTAL DE HORAS
24,587
113,099,136
26,897
123,726,488
25,552
117,540,163
13,449
61,863,244
14,793
68,049,568
26,897
123,726,488
26,897
123,726,488
26,897
123,726,488
25,552
117,540,163
13,449
61,863,244
14,793
68,049,568
24,757
113,883,839
CIF
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
238,000,000
COSTO TOTAL
534,441,225
560,764,750
544,626,513
399,382,375
415,520,613
560,764,750
560,764,750
560,764,750
544,626,513
399,382,375
415,520,613
535,088,275
COSTO UNITARIO
1,087
1,042
1,066
1,485
1,404
1,042
1,042
1,042
1,066
1,485
1,404
1,081
RENTABILIDAD
217
208
213
297
281
208
208
208
213
297
281
216
PRECIO DE VENTA
1304
1251
1279
1782
1685
1251
1251
1251
1279
1782
1685
1297
17097
1424.7185963434
ANALISIS DE SENSIBILIZACION
Para las dos opciones se pagaran los provedores a 60 dias y el pago de dividendos se paga
pasados 6 meses en el mes de septiembre.
Despues de realizar los presupuestos con las dos opciones nuestra propuesta como adminis
manejar la opcion como politica de recaudo cartera para obtener un flujo de caja acorde
Si se llegase haber un cambio por la situacion economica del pais, en cuanto a inflacion ,
podriamos financiarnos con un tercero por medio de un prestamo de $100.000.000 a 36 me
nos generaria cuota mensuales de $2,887,000 lo cual no afectaria nuest
Juan Carlos Nuez
Juan carlos Rodriguez
Lorena Cepeda Gomez
249828
305580
304630
ILIZACION
ra
0%
0%
0%
0%
0%
0%
z
ez
249828
305580
304630
PRESUPUESTO DE TESORERIA
CONCEPTO ENE
FEB
MAR
ABR
MAY
UNIDADES
537941.25 537941.25 537941.25 268970.625 268970.625
VENTAS
766566281 766566281 766566281 383283141 383283141
40% de conta 306626512 306626512 306626512 153313256 153313256
A 60 DIAS 20%
153313256 153313256 153313256
A 90 DIAS 40%
306626512 306626512
TOTAL INGRE 306626512 306626512 459939769 613253025 613253025
EGRESOS
PROVEEDORES 60 DIAS
534441225 560764750 544626513
CAMPAA PUB416666.667 416666.667 416666.667 416666.667 416666.667
DIVIDENDOS
400000000
TOTAL EGRES 416666.667 416666.667 934857892 561181417 545043179
TOTAL FLUJO
306209846
SALDO INICIAL
FLUJO NETO C 306209846
612419691
137501568
137501568
189573177
proyeccion comercial
proyeccion especulativa
Y
Mt
i
Ma
500
100
0.1
35
550
110
0.08
50
600
120
0.06
75
650
130
0.04
115
189573177
257783023
JUN
JUL
AGO
SEP
OCT
NOV
537941.25 537941.25 537941.25 537941.25 268970.625 268970.625
766566281 766566281 766566281 766566281 383283141 383283141
306626512 306626512 306626512 306626512 153313256 153313256
76656628.2 76656628.2 153313256 153313256 153313256 153313256
306626512 153313256 153313256 306626512 306626512 306626512
689909653 536596397 613253025 766566281 613253025 613253025
290110611
257783023
547893634
547893634
668552752
668552752
720624360
720624360
526009224
526009224
578080833
578080833
646290679
DIC
ENE
FEB
MAR
537941.25
766566281
306626512
76656628.2 76656628.2 153313256
306626512 153313256 153313256 306626512
689909653 229969885 306626513 306626512
399382375
416666.667
415520613
535088275
399799042
415520613
535088275
306626512
646290679
936401290
522388800
829015312
936401290
750850562
750850562
522388800
PRESUPUESTO DE TESORERIA
CONCEPTO ENE
FEB
MAR
ABR
MAY
UNIDADES
537941.25 537941.25 537941.25 268970.625 268970.625
VENTAS
766566281 766566281 766566281 383283141 383283141
40% de conta 306626512 306626512 306626512 153313256 153313256
A 60 DIAS 30%
229969884 229969884 229969884
A 90 DIAS 30%
229969884 229969884
TOTAL INGRE 306626512 306626512 536596397 613253025 613253025
EGRESOS
PROVEEDORES
534441225 560764750 544626513
CAMPAA PUB416666.667 416666.667 416666.667 416666.667 416666.667
DIVIDENDOS
400000000
TOTAL EGRES 416666.667 416666.667 934857892 561181417 545043179
TOTAL FLUJO
306209846
SALDO INICIAL
FLUJO NETO C 306209846
612419691
214158197
214158197
266229805
266229805
334439651
JUN
JUL
AGO
SEP
OCT
NOV
537941.25 537941.25 537941.25 537941.25 268970.625 268970.625
766566281 766566281 766566281 766566281 383283141 383283141
306626512 306626512 306626512 306626512 153313256 153313256
114984942 114984942 229969884 229969884 229969884 229969884
229969884 114984942 114984942 229969884 229969884 229969884
651581339 536596397 651581339 766566281 613253025 613253025
251782297
334439651
586221948
586221948
706881066
706881066
797280988
797280988
602665853
602665853
654737461
654737461
722947307
DIC
ENE
FEB
MAR
537941.25
766566281
306626512
114984942 114984942 229969884
229969884 114984942 114984942 229969884
651581339 229969885 344954827 229969884
399382375
416666.667
415520613
535088275
399799042
415520613
535088275
229969884
722947307
974729604
599045428
829015312
974729604
789178876
789178876
599045428