UNIVERSIDAD PRIVADA DEL NORTE

CARRERA DE ADMINISTRACIN

PRACTICA DE PRESUPUESTOS

La empresa INDUSTRIAS PERUANAS S.A. ha efectuado pronsticos de venta

los prximos dos aos, los cuales se presentan a continuacin:

Trimestre

Ventas (unidades)

30,000

32,000

28,000

35,000

Ao 1

125,000

Desarrollar el presupuesto de ventas para el ao 1 y ao 2, si el precio unitario e

y cada 3 meses aumenta 10%

Presupuestar las unidades a producir, si se desea tener un inventario al final de

trimestre del 12% sobre las ventas presupuestadas del presente trimestre.
Considerar 15% para el ao 2
No existe inventario inicial de productos terminados

Presupuestar los materiales a comprar, si el costo de los materiales por c/unidad

es S/, 10.00 y se prevee un aumento de 5% cada 3 meses.

Presupuestar el costo de la MOD, si se necesita 0,5 hora de MOD por c/unidad pro
el costo por hora de MOD es S/, 15.00 para el ao 1
Calcular tambin el N de trabajadores

Presupuestar los CIF totales si la tasa

S/. 18.00 para el ao 2

necesarios horas/da si c

variable es S/. 3.00 por hora MOD

los CIF fijos trimestrales es S/. 2,400.00 para el ao 1 y S/. 2,800.00 para el a

Presupuestar los Gastos de Administracin y Ventas si por comisiones se paga S

se gasta s/. 40,800.-

en publicidad para el ao 1

S/. 40,000.- para el ao 2

Calcular la utilidad operativa a travs del estado de resultados

ventas para

PARA RESOLVER Y PRACTICAR CON LOS PRESUPUESTOS DEL AO 2

Trimestre

Ventas (unidades)

38,000

40,000

45,300

48,700

Ao 2

172,000

ario es S/ 60,-

l de cada

dad producida

d producida

o2

a si cada uno trabaja 8 y 20 das al mes

el ao 2

aga S/. 3.00 por unidad

o2

PRESUPUESTO EMPRESA INDUSTRIAL PARA LOS AOS 2014 Y 2015

INDUSTRIAS FENIX SA
PRESUPUESTO DE VENTAS
TRIMESTRE
Unidades pronosticadas
Precio unitario
Ventas presupuestadas

30,000
S/. 60.00
S/. 1,800,000.00

32,000
S/. 66.00
S/. 2,112,000.00

PRESUPUESTO DE UNIDADES
TRIMESTRE
Unidades pronosticadas
Inventario final
Necesidades totales
Inv. Inicial
Unidades a producir

2
30,000
3600
33,600
0
33,600

32,000
3840
35,840
3600
32,240

PRESUPUESTO DE MATERIALES
TRIMESTRE
Unidades a producir
Costo unitario
Costo total materiales

1
33,600
S/. 10.00
S/. 336,000.00

2
32,240
S/. 10.50
S/. 338,520.00

PRESUPUESTO DE MANO DE OBRA

TRIMESTRE
Unidades a producir
Tiempo por producir
Horas requeridas
Costo por hora

1
33,600
0.5
16800
S/. 15.00

2
32,240
0.5
16120
S/. 15.00

Costo total mano de obra

S/. 252,000.00

S/. 241,800.00

16800
480
35.00
29

16120
480
33.58
28

Horas requeridas
(8HORAS X 20DIAS) 3 MESES

N. trabajadores

PRESUPUESTO DEL CIF

TRIMESTRE
Horas requeridas
Tasa variable
Cif total variable
Cif total fijo
Cif total

16800
S/. 3.00
S/. 50,400.00
S/. 2,400.00
S/. 52,800.00

16120
S/. 3.00
S/. 48,360.00
S/. 2,400.00
S/. 50,760.00

PRESUPUESTO DE GAV
TRIMESTRE
Ventas x unidades
Comisiones
Total Gav variable
Total Gav fijo-PUBLICIDAD
Total Gav

30,000
S/. 3.00
S/. 90,000.00
S/. 10,200.00
S/. 100,200.00

32,000
S/. 3.00
S/. 96,000.00
S/. 10,200.00
S/. 106,200.00

ESTADO DE RESULTADOS
ESTADO DE RESULTADOS
VENTAS
COSTO DE VENTAS
UTILIDAD BRUTA
GASTOS DE ADM Y VENTAS
UTILIDAD OPERATIVA

S/.
S/.
S/.
S/.
S/.

1
1,800,000.00
572,142.86
1,227,857.14
100,200.00
1,127,657.14

S/.
S/.
S/.
S/.
S/.

2
2,112,000.00
626,382.13
1,485,617.87
106,200.00
1,379,417.87

I RENTA
UTILIDAD NETA

COSTO DE PRODUCCION
MATERIA PRIMA
MANO DE OBRA
CIF
TOTAL COSTO DE PRODUCCION
UNIDADES DE PRODUCCION
CCOSTO DE PROD. UNITARIO
UNIDADES VENDIDAS
COSTO DE VENTAS

S/.
S/.

315,744.00 S/.
811,913.14 S/.

TRIMESTRE 1
S/. 336,000.00
S/. 252,000.00
S/. 52,800.00
S/. 640,800.00
S/. 33,600.00
S/. 19.07
S/. 30,000.00
S/. 572,142.86

386,237.00
993,180.86

TRIMESTRE 2
S/. 338,520.00
S/. 241,800.00
S/. 50,760.00
S/. 631,080.00
S/. 32,240.00
S/. 19.57
S/. 32,000.00
S/. 626,382.13

28,000
S/. 72.60
S/. 2,032,800.00

AO

35,000
S/. 79.86
S/. 2,795,100.00

4
28,000
3360
31,360
3840
27,520

3
27,520
S/. 11.03
S/. 303,408.00

3
27,520
0.5
13760
S/. 15.00

125,000 UNIDADES
S/. 8,739,900.00

AO
35,000
4200
39,200
3360
35,840

4
35,840
S/. 11.58
S/. 414,892.80

4
35,840
0.5
17920
S/. 15.00

125,000
4200
129,200
0
129,200
129,200

AO
129,200
S/. 1,392,820.80

AO
129,200
0.5
64600
S/. 15.00

S/. 206,400.00

S/. 268,800.00

13760
480
28.67
25

17920
480
37.33
32

13760
S/. 3.00
S/. 41,280.00
S/. 2,400.00
S/. 43,680.00

S/.
S/.
S/.
S/.
S/.

3
2,032,800.00
563,141.86
1,469,658.14
94,200.00
1,375,458.14

AO

17920
S/. 3.00
S/. 53,760.00
S/. 2,400.00
S/. 56,160.00

3
28,000
S/. 3.00
S/. 84,000.00
S/. 10,200.00
S/. 94,200.00

S/. 969,000.00
S/. 969,000.00

64600
S/. 3.00
S/. 193,800.00
S/. 9,600.00
S/. 203,400.00
S/. 203,400.00

AO

35,000
S/. 3.00
S/. 105,000.00
S/. 10,200.00
S/. 115,200.00

S/.
S/.
S/.
S/.
S/.

4
2,795,100.00
722,512.50
2,072,587.50
115,200.00
1,957,387.50

125,000
S/. 3.00
S/. 375,000.00
S/. 40,800.00
S/. 415,800.00
S/. 415,800.00

S/.
S/.
S/.
S/.
S/.

8,739,900.00
2,484,179.35
6,255,720.65
415,800.00
5,839,920.65

S/.
S/.

385,128.28
990,329.86

TRIMESTRE 3
S/. 303,408.00
S/. 206,400.00
S/. 43,680.00
S/. 553,488.00
S/. 27,520.00
S/. 20.11
S/. 28,000.00
S/. 563,141.86

S/. 548,068.50 S/.

S/. 1,409,319.00 S/.
S/.
TRIMESTRE 4
S/. 414,892.80
S/. 268,800.00
S/. 56,160.00
S/. 739,852.80
S/. 35,840.00
S/. 20.64
S/. 35,000.00
S/. 722,512.50

1,635,177.78
4,204,742.87
4,204,742.87
TOTAL AO 1
S/. 1,392,820.80
S/. 969,000.00
S/. 203,400.00
S/. 2,565,220.80
S/. 129,200.00
S/. 125,000.00
S/. 2,484,179.35

###

PRESUPUESTO DE VENTAS
TRIMESTRE
Unidades pronosticadas
Precio unitario
Ventas presupuestadas

1
38,000
S/. 87.85
S/. 3,338,148.00
PRESUPUESTO DE UNIDADES

TRIMESTRE
Unidades pronosticadas
Inventario final
Necesidades totales
Inv. Inicial
Unidades a producir

1
38,000
5700
43,700
4200
39,500
PRESUPUESTO DE MATERIALES

TRIMESTRE
Unidades a producir
Costo unitario
Costo total materiales

1
39,500
S/. 12.16
S/. 480,124.97
PRESUPUESTO DE MANO DE OBRA

TRIMESTRE
Unidades a producir
Tiempo por producir
Horas requeridas
Costo por hora
Costo total mano de obra
Horas requeridas

1
39,500
0.5
19750
S/. 18.00
S/. 355,500.00
19750

480
41.15

(8HORAS X 20DIAS) 3 MESES

N. trabajadores
PRESUPUESTO DEL CIF
TRIMESTRE
Horas requeridas
Tasa variable
Cif total variable
Cif total fijo
Cif total

1
19750
S/. 3.00
S/. 59,250.00
S/. 2,800.00
S/. 62,050.00
PRESUPUESTO DE GAV

TRIMESTRE
Ventas x unidades
Comisiones
Total Gav variable
Total Gav fijo-PUBLICIDAD
Total Gav

1
38,000
S/. 3.00
S/. 114,000.00
S/. 10,000.00
S/. 124,000.00
ESTADO DE RESULTADOS

ESTADO DE RESULTADOS
VENTAS
COSTO DE VENTAS
UTILIDAD BRUTA
GASTOS DE ADM Y VENTAS
UTILIDAD OPERATIVA
I RENTA
UTILIDAD NETA

S/.
S/.
S/.
S/.
S/.
S/.
S/.

1
3,338,148.00
863,586.05
2,474,561.95
124,000.00
2,350,561.95
658,157.35
1,692,404.61

COSTO DE PRODUCCION
MATERIA PRIMA
MANO DE OBRA
CIF
TOTAL COSTO DE PRODUCCION
UNIDADES DE PRODUCCION
CCOSTO DE PROD. UNITARIO
UNIDADES VENDIDAS
COSTO DE VENTAS

TRIMESTRE 1
S/. 480,124.97
S/. 355,500.00
S/. 62,050.00
S/. 897,674.97
S/. 39,500.00
S/. 22.73
S/. 38,000.00
S/. 863,586.05

TO DE VENTAS
2

40,000
S/. 96.63
S/. 3,865,224.00

45,300
S/. 106.29
S/. 4,815,102.80

48,700
S/. 116.92
S/. 5,694,151.37

TO DE UNIDADES
2

3
40,000
6000
46,000
5700
40,300

4
45,300
6795
52,095
6000
46,095

48,700
7305
56,005
6795
49,210

TO DE MATERIALES
2

40,300
S/. 12.76
S/. 514,341.47

46,095
S/. 13.40
S/. 617,717.09

49,210
S/. 14.07
S/. 692,434.12

TO DE MANO DE OBRA
2

40,300
0.5
20150
S/. 18.00
S/. 362,700.00

46,095
0.5
23047.5
S/. 18.00
S/. 414,855.00

49,210
0.5
24605
S/. 18.00
S/. 442,890.00

20150

23047.5

24605

480
41.98

480
48.02

480
51.26

TO DEL CIF
2

20150
S/. 3.00
S/. 60,450.00
S/. 2,800.00
S/. 63,250.00

23047.5
S/. 3.00
S/. 69,142.50
S/. 2,800.00
S/. 71,942.50

24605
S/. 3.00
S/. 73,815.00
S/. 2,800.00
S/. 76,615.00

TO DE GAV
2

40,000
S/. 3.00
S/. 120,000.00
S/. 10,000.00
S/. 130,000.00

45,300
S/. 3.00
S/. 135,900.00
S/. 10,000.00
S/. 145,900.00

48,700
S/. 3.00
S/. 146,100.00
S/. 10,000.00
S/. 156,100.00

3
4,815,102.80
1,085,465.03
3,729,637.76
145,900.00
3,583,737.76
1,003,446.57
2,580,291.19

4
5,694,151.37
1,199,378.89
4,494,772.48
156,100.00
4,338,672.48
1,214,828.29
3,123,844.18

RESULTADOS

S/.
S/.
S/.
S/.
S/.
S/.
S/.

2
3,865,224.00
933,291.78
2,931,932.22
130,000.00
2,801,932.22
784,541.02
2,017,391.20

S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.

TRIMESTRE 2
S/. 514,341.47
S/. 362,700.00
S/. 63,250.00
S/. 940,291.47
S/. 40,300.00
S/. 23.33
S/. 40,000.00
S/. 933,291.78

TRIMESTRE 3
S/. 617,717.09
S/. 414,855.00
S/. 71,942.50
S/. 1,104,514.59
S/. 46,095.00
S/. 23.96
S/. 45,300.00
S/. 1,085,465.03

TRIMESTRE 4
S/. 692,434.12
S/. 442,890.00
S/. 76,615.00
S/. 1,211,939.12
S/. 49,210.00
S/. 24.63
S/. 48,700.00
S/. 1,199,378.89

AO
172,000
S/. 17,712,626.16

AO
172,000
7305
179,305
4200
175,105
175,105

AO
175,105
S/. 2,304,617.64

AO
175,105
0.5
87552.5
S/. 18.00
S/. 1,575,945.00
S/. 1,575,945.00

AO
87552.5
S/. 3.00
S/. 262,657.50
S/. 11,200.00
S/. 273,857.50
S/. 273,857.50

AO
172,000
S/. 3.00
S/. 516,000.00
S/. 40,000.00
S/. 556,000.00
S/. 556,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

17,712,626.16
4,081,721.75
13,630,904.42
556,000.00
13,074,904.42
3,660,973.24
9,413,931.18
9,413,931.18

100%
23%

TOTAL AO 1
S/. 2,304,617.64
S/. 1,575,945.00
S/. 273,857.50
S/. 4,154,420.14
S/. 175,105.00
S/. 172,000.00
S/. 4,081,721.75