PRECIO

PRESUPUESTO DE VENTAS
S/. 56.00

TERRITORIOS
ENERO
FEBRERO
MARZO

1
67500
64000
70500

2
80000
89500
86000

3
35000
41000
29500

PRESUPUESTO DE COMPRAS
ENERO
Ppto. Ventas
(+) I. Final
(-) I. Inicial

FEBRERO
375000
201500
-204650
371850

379500
195900
-201500
373900

Unidades de produccion
requeridas

PRESUPUESTO DE COMPRAS DE MATERIA P.

ENERO

FEBRERO

UNIDADES
(+) I. Final
(-) I. Inicial

371850
205645
-204518

373900
230285
-205645

Compras
requeridas

372978

398540

Precio
COSTO COMPRA

S/. 44.00
S/. 44.00
S/. 16,411,010.00 S/. 17,535,760.00

PRESUPUESTO DE CONSUMO DE MATERIA P.

Enero
Unidades Requeridas
Costo unitario
Costo de consumo

Febrero
371850
S/. 44.00

373900
S/. 44.00

S/. 16,361,400.00 S/. 16,451,600.00

PRESUPUESTO DE CONSUMO DE MANO DE OBRA

Unidades Requeridas Horas por unidad

ENERO
FEBRERO
MARZO

371850
373900
418700

0.834409
0.830115
0.856078

Total Horas
310275
310380
358440
TOTAL MOD

TOTAL UNIDADES

4
101000
97500
112000

5 VENDIDAS AL MES
91500
375000
87500
379500
110500
408500
VENTA TOTAL

MARZO

TOTAL
408500
206100
-195900
418700

MARZO

1163000
603500
-602050
1164450

TOTAL
418700
119190.5
-230285

1164450
555120.5
-640447.5

307605.5

1079123

S/. 44.00
S/. 13,534,642.00

S/. 44.00
S/. 47,481,412.00

Marzo

Total
418700
S/. 44.00

1164450
S/. 44.00

S/. 18,422,800.00

S/. 51,235,800.00

PRECIO

S/. 56.00
S/. 56.00
S/. 56.00

Costo Horas MOD TOTAL COSTO MOD

S/. 3.595359
S/. 1,115,550
S/. 3.613957
S/. 1,121,700
S/. 3.504352
S/. 1,256,099
TOTAL MOD
S/. 3,493,349

VENTAS TOTALES

S/. 21,000,000.00
S/. 21,252,000.00
S/. 22,876,000.00
###

PRESUPUESTO DE CIF

ENERO
Material Indirecto
Mano de Obra Indirecta
Supervisin

310274.98665
FIJOS
S/. 1,500.00
S/. 700.00
S/. 950.00

Impuesto sobre nomina

Mantenimiento
Calefaccin y luz
Energa
Seguros
Impuestos
Depreciacin
Varios
TOTAL

FEBRERO
Material Indirecto
Mano de Obra Indirecta
Supervisin

S/. 600.00
S/. 400.00
S/. 350.00
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 8,700.00

310379.9985
FIJOS

MARZO
Material Indirecto
Mano de Obra Indirecta
Supervisin

S/. 155,137

S/. 62,055.00
S/. 77,569
S/. 15,513.75
S/. 31,027.50

S/. 6,205
S/. 347,507.99

VARIABLES

S/. 1,500.00
S/. 700.00
S/. 950.00

Impuesto sobre nomina

Mantenimiento
Calefaccin y luz
Energa
Seguros
Impuestos
Depreciacin
Varios
TOTAL

VARIABLES

S/. 600.00
S/. 400.00
S/. 350.00
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 8,700.00

358439.8586
FIJOS

S/. 155,190

S/. 62,076.00
S/. 77,595
S/. 15,519.00
S/. 31,038.00

S/. 6,208
S/. 347,625.60

VARIABLES

S/. 1,500.00
S/. 700.00
S/. 950.00

S/. 179,220

Impuesto sobre nomina

Mantenimiento
Calefaccin y luz
Energa
Seguros
Impuestos
Depreciacin
Varios
TOTAL

S/. 600.00
S/. 400.00
S/. 350.00
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 8,700.00

S/. 71,687.97
S/. 89,610
S/. 17,921.99
S/. 35,843.99

S/. 7,169
S/. 401,452.64

TOTAL
S/. 1,500.00
S/. 155,837
S/. 950.00
S/. 62,055.00
S/. 78,169
S/. 15,914
S/. 31,377
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 6,205.50
S/. 356,208.0

TOTAL
S/. 1,500.00
S/. 155,890
S/. 950.00
S/. 62,076.00
S/. 78,195
S/. 15,919
S/. 31,388
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 6,207.60
S/. 356,326

TOTAL
S/. 1,500.00
S/. 179,920
S/. 950.00

S/. 71,687.97
S/. 90,210
S/. 18,322
S/. 36,194
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 7,168.80
S/. 410,153

PRESUPUESTO DE GASTOS DE VENTAS

ENERO

S/. 21,000,000.00
FIJOS

Salarios
Comisiones ( 0.04 % )
Viajes ( 0.02 % )
Publicidad ( 0.03 % )
C. Incobrables (0.01 % )
TOTAL

FEBRERO

S/. 3,400.00
S/.
S/.
S/.
S/.
S/. 3,400.00

MARZO

S/. 21,000.00

VARIABLES

S/. 3,400.00
S/.
S/.
S/.
S/.
S/. 3,400.00

8,500.80
4,250.40
6,375.60
2,125.20

S/. 21,252.00

S/. 22,876,000.00
FIJOS

Salarios
Comisiones ( 0.04 % )
Viajes ( 0.02 % )
Publicidad ( 0.03 % )
C. Incobrables ( 0.01 % )
TOTAL

8,400.00
4,200.00
6,300.00
2,100.00

S/. 21,252,000.00
FIJOS

Salarios
Comisiones ( 0.04 % )
Viajes ( 0.02 % )
Publicidad ( 0.03 % )
C. Incobrables ( 0.01 % )
TOTAL

VARIABLES

VARIABLES

S/. 3,400.00
S/.
S/.
S/.
S/.
S/. 3,400.00

9,150.40
4,575.20
6,862.80
2,287.60

S/. 22,876.00

PRESUPUESTO DE GASTOS ADMINISTRATIVOS

TOTAL
S/. 3,400.00
S/. 8,400.00
S/. 4,200.00
S/. 6,300.00
S/. 2,100.00
S/. 24,400.00

TOTAL
S/. 3,400.00
S/. 8,500.80
S/. 4,250.40
S/. 6,375.60
S/. 2,125.20
S/. 24,652.00

TOTAL
S/. 3,400.00
S/. 9,150.40
S/. 4,575.20
S/. 6,862.80
S/. 2,287.60
S/. 26,276.00

ENERO

Salarios Ejecutivos
Salarios Oficina
Seguros
Impuestos
TOTAL

S/. 2,800.00
S/. 650.00
S/. 500.00
S/. 250.00
###

TOS ADMINISTRATIVOS

FEBRERO

MARZO

S/. 2,800.00 S/. 2,800.00

S/. 650.00
S/. 650.00
S/. 500.00
S/. 500.00
S/. 250.00
S/. 250.00
S/. 4,200.00
###

TOTAL
S/. 8,400.00
S/. 1,950.00
S/. 1,500.00
S/. 750.00
S/. 12,600.00

PRESUPUESTO DE COSTO DE PRODUCCION

Enero
Presupuesto de consumo MP
Presupuesto MOD
Presupuesto CIF
Costo total de manufactura
Mas: I Inicial de PT
Artculos disponibles
Menos: I Final de PT
Costo de artculos vendidos
Calculos I. Final
Enero
Febrero
Marzo

Febrero

S/. 16,361,400.00
S/. 1,115,549.97
S/. 356,207.99
S/. 17,833,157.95

S/. 16,451,600.00
S/. 1,121,699.97
S/. 356,325.60
S/. 17,929,625.57

S/. 9,618,550.00
S/. 27,451,707.95
-S/. 9,663,523.81

S/. 9,663,523.81
S/. 27,593,149.37
-S/. 9,393,992.11

S/. 17,788,184.15

S/. 47.96
S/. 47.95
S/. 47.98

S/. 18,199,157.27

201500
195900
206100

UCCION
Marzo

S/. 18,422,800.00
S/. 1,256,099.44
S/. 410,152.64
S/. 20,089,052.08

Trimestre

S/. 51,235,800.00
S/. 3,493,349.37
S/. 1,122,686.23
S/. 55,851,835.59

S/. 9,393,992.11
S/. 29,483,044.18
-S/. 9,888,592.39

S/. 28,676,065.91
S/. 84,527,901.51
-S/. 28,946,108.30

S/. 19,594,451.79

S/. 55,581,793.21
S/. 55,581,793.21

S/. 9,663,523.81
S/. 9,393,992.11
S/. 9,888,592.39

ESTADOS DE RESULTADOS PROYECTADOS

Enero
Ventas
Costo de artculos vendidos
UTILIDAD BRUTA

S/. 21,000,000.00
S/. 17,788,184.15
S/. 3,211,815.85

Gastos Operativos:
Gastos de Ventas
Gastos Administrativos
UTILIDAD OPERATIVA
Impuesto a la Renta
UTILIDAD NETA

S/. 24,400.00
S/. 4,200.00
S/. 3,183,215.85
S/. 954,964.76
S/. 2,228,251.10

S PROYECTADOS
Febrero

Marzo
S/. 21,252,000.00
S/. 22,876,000.00
S/. 18,199,157.27

S/. 19,594,451.79

S/. 3,052,842.73

S/. 3,281,548.21

S/. 24,652.00

S/. 26,276.00

S/. 4,200.00

S/. 4,200.00

S/. 3,023,990.73

S/. 3,251,072.21

S/. 907,197.22
S/. 2,116,793.51

S/. 975,321.66
S/. 2,275,750.54