FORMULARIO DE PRESUPUESTO DE

1. PPTO. VENTAS FISICOS

PRODUCTO 2007 2008 2009
1 200,000.00 210,000.00 220,500.00
2 350,000.00 367,500.00 385,875.00
3 190,000.00 199,500.00 209,475.00
4 750,000.00 787,500.00 826,875.00
5 400,000.00 420,000.00 441,000.00

2. MATRIZ DE PRECIO
PRODUCTO 2007 2008 2009
1 40.00 42.00 44.10
2 30.00 31.50 33.08
3 55.00 57.75 60.64
4 40.00 42.00 44.10
5 62.00 65.10 68.36

3. PPTO DE VENTAS
PRODUCTO 2007 2008 2009
1 8,000,000.00 8,820,000.00 9,724,050.00
2 10,500,000.00 11,576,250.00 12,762,815.63
3 10,450,000.00 11,521,125.00 12,702,040.31
4 30,000,000.00 33,075,000.00 36,465,187.50
5 24,800,000.00 27,342,000.00 30,144,555.00
INGRESOS 83,750,000.00 92,334,375.00 101,798,648.44

4. PPTO. DE PRODUCCION
PRODUCTO 2007 2008 2009
1 190,000.00 221,052.63 232,105.26
2 340,000.00 386,842.11 406,184.21
3 190,000.00 210,000.00 220,500.00
4 700,000.00 828,947.37 870,394.74
5 380,000.00 442,105.26 464,210.53
TOTAL 1,800,000.00 2,088,947.37 2,193,394.74

5. DIFERENCIA DE PRODUCCION (-) VENTAS

PRODUCTO 2007 2008 2009
1 5,000.00 11,052.63 11,605.26
2 15,000.00 19,342.11 20,309.21
3 4,000.00 10,500.00 11,025.00
4 30,000.00 41,447.37 43,519.74
5 18,000.00 22,105.26 23,210.53
6. MOVIMIENTO DE STOCK
PRODUCTO 2007 2008 2009
1 5,000.00 16,052.63 27,657.89
2 15,000.00 34,342.11 54,651.32
3 4,000.00 14,500.00 25,525.00
4 30,000.00 71,447.37 114,967.11
5 18,000.00 40,105.26 63,315.79

7. PPTO. DE MATERIALES RATIOS DE CONSUMO POR PRODUCCION

PRODUCTO 1
MAT. PRIMA A B C
2008 442,105.26 0.00 884,210.53
2009 464,210.53 0.00 928,421.05
2010 487,421.05 0.00 974,842.11
2011 461,892.38 0.00 923,784.75
2012 484,986.99 0.00 969,973.99

PRODUCTO 2
MAT. PRIMA A B C
2008 0.00 1,160,526.32 0.00
2009 0.00 1,218,552.63 0.00
2010 0.00 1,279,480.26 0.00
2011 0.00 1,212,467.48 0.00
2012 0.00 1,273,090.86 0.00

PRODUCTO 3
MAT. PRIMA A B C
2008 840,000.00 630,000.00 420,000.00
2009 882,000.00 661,500.00 441,000.00
2010 926,100.00 694,575.00 463,050.00
2011 877,595.51 658,196.63 438,797.76
2012 921,475.29 691,106.47 460,737.64

PRODUCTO 4
MAT. PRIMA A B C
2008 0.00 4,973,684.21 0.00
2009 0.00 5,222,368.42 0.00
2010 0.00 5,483,486.84 0.00
2011 0.00 5,196,289.22 0.00
2012 0.00 5,456,103.68 0.00

PRODUCTO 5
MAT. PRIMA A B C
 2008 442,105.26 884,210.53 884,210.53
2009 464,210.53 928,421.05 928,421.05
2010 487,421.05 974,842.11 974,842.11
2011 461,892.38 923,784.75 923,784.75
2012 484,986.99 969,973.99 969,973.99

8. PPTO. MATERIALES
MAT. PRIMA A B C
2008 1,724,210.53 7,648,421.05 2,188,421.05
2009 1,810,421.05 8,030,842.11 2,297,842.11
2010 1,900,942.11 8,432,384.21 2,412,734.21
2011 1,801,380.26 7,990,738.09 2,286,367.26
2012 1,891,449.28 8,390,274.99 2,400,685.62

9. MATRIZ DE PRECIOS MATERIALES

MAT. PRIMA A B C
2007 2.00 3.00 6.00
2008 2.10 3.15 6.30
2009 2.21 3.31 6.62
2010 2.32 3.47 6.95
2011 2.43 3.65 7.29
2012 2.55 3.83 7.66

10. PPTO. DE COMPRAS

MAT. PRIMA A B C
2008 3,620,842.11 24,092,526.32 13,787,052.63
2009 3,991,978.42 26,562,010.26 15,200,225.53
2010 4,401,156.21 29,284,616.32 16,758,248.64
2011 4,379,177.94 29,138,376.26 16,674,562.14
2012 4,828,043.67 32,125,059.83 18,383,704.76

11. PLANILLAS
HABER HABER
CARGO CANTIDAD
MENSUAL ANUAL
GRTE. GRAL. 1 7,000.00 98,000.00
GRTE. LINEA 2 11,000.00 154,000.00
EMPLEADOS 4 4,000.00 56,000.00
SECRETARIAS 2 1,600.00 22,400.00
JEFE DE PROD. 1 2,500.00 35,000.00
CONTADOR 1 2,000.00 28,000.00
MAQUINISTAS 6 7,200.00 100,800.00
OBREROS 40 30,000.00 420,000.00
12. PRESUPUESTO DEL PERSONAL
2007 2008 2009 2010
1,109,117.36 1,164,573.22 1,222,801.88 1,283,941.98

13. PRESUPUESTO DE GASTO GENERALES

RUBROS 2007 2008 2009
BIENES 35,000.00 36,050.00 37,131.50
SERVICIOS 90,000.00 95,400.00 101,124.00
COMISIONES (V.V.) 4,616,718.75 4,847,554.69
DEPRECIACION 500,000.00 500,000.00
TRIBUTOS
AUTOAVALUO 15,000.00 15,750.00 16,537.50
RENTAS
OTROS 50,000.00 52,500.00 55,125.00
TOTAL 190,000.00 5,316,418.75 5,557,472.69

ANEXO "A"
RUBROS 2008 2009 2010
INGRESOS 92,334,375.00 101,798,648.44 112,233,009.90
VAL. DE VENTAS 78,249,470.34 86,270,041.05 95,112,720.26
IGV VENTAS 14,084,904.66 15,528,607.39 17,120,289.65

COMPRAS 62,308,657.89 68,695,295.33 75,736,563.10

VAL. DE COMPRA 52,803,947.37 58,216,351.97 64,183,528.05
IGV COMPRAS 9,504,710.53 10,478,943.36 11,553,035.05
IGV NETO 25,445,522.97 28,053,689.08 30,929,192.21

ANEXO "B"
RUBROS 2008 2009 2010
IGV 4,580,194.13 5,049,664.03 5,567,254.60
Imp. RENTA(30%) 5,689,359.30 6,532,024.35 7,110,820.97

TOTAL 10,269,553.43 11,581,688.38 12,678,075.56

14. DEPRECIACION METODO LINEAL

Inmueble y Edif. 2,000,000.00 5% 100,000.00
Maq. Y Equip. 4,000,000.00 10% 400,000.00
TOTAL 500,000.00

15. PRESUPUESTO DE GASTOS FINANCIEROS

AO CUOTA INTERES AMORTIZACION
2009
 2010 131,898.74 50,000.00 81,898.74
2011 131,898.74 41,810.13 90,088.61
2012 131,898.74 32,801.26 99,097.48
2013 131,898.74 22,891.52 109,007.22
2014 131,898.74 11,990.79 119,907.95

16. PRESUPUESTO DE INGRESOS Y EGRESOS

RUBRO 2008 2009 2010
INGRESOS
VENTAS (V.V) 78,249,470.34 86,270,041.05 95,112,720.26
FINANCIAMIENTO 500,000.00
TOTAL INGRESOS 78,249,470.34 86,770,041.05 95,112,720.26

EGRESO
MATERIA PRIMA (V.C.) 52,803,947.37 58,216,351.97 64,183,528.05
MANO DE OBRA 1,164,573.22 1,222,801.88 1,283,941.98
GASTOS GENERALES 5,316,418.75 5,557,472.69 5,810,614.93
GASTOS FINANCIEROS 131,898.74
TOTAL EGRESOS 59,284,939.34 64,996,626.55 71,409,983.70
UTILIDAD 18,964,531.00 21,773,414.50 23,702,736.55
IMP. A LA RENTA (30%) 5,689,359.30 6,532,024.35 7,110,820.97

UTILIDAD NETA 13,275,171.70 15,241,390.15 16,591,915.59

17. CAPACIDAD INSTALADA RESPECTO 2007

PRODUCTO Prod/Cap. Inst. CAP. INST.
1 0.70 271,429.00
2 0.70 485,714.00
3 0.60 316,667.00
4 0.60 1,166,667.00
5 0.70 542,857.00

DETERMINACION E INTERPRETACION DEL PUNTO DE EQUILIQRIO AO 2008

FORMULA: Costo Fijo/PV unit. - CV unit
PV: Precio de Venta
Costo Total = Costo Fijo + Costo Variable
Asumimos que el Costo Total = Total Egresos
CT= 59,284,939.34
Costo Fijo = Depreciacion + Autoavaluo + MEI =
CF = 1,000,000.00
D= 500,000.00
Autoavaluo = 15,750.00
MEI = D - Autoavaluo = 484,250.00
MEI = 484,250.00
 CV = CT - CF 58,284,939.34
Cv = 58,284,939.34

PRODUCCION COSTO VARIABLE

PRODUCTO %
2008 TOTAL CVT%

1 221,052.63 10.58 6,167,718.45

2 386,842.11 18.52 10,793,507.29
3 210,000.00 10.05 5,859,332.53
4 828,947.37 39.68 23,128,944.18
5 442,105.26 21.16 12,335,436.90

TOTAL 2,088,947.37 100.00 58,284,939.34

TO DE
Cuadro: Informacion del a
2010 2011 2012 Producto
231,525.00 243,101.25 255,256.31 1

405,168.75 425,427.19 446,698.55 2

219,948.75 230,946.19 242,493.50 3

868,218.75 911,629.69 957,211.17 4

463,050.00 486,202.50 510,512.63 5

2010 2011 2012

46.31 48.62 51.05
34.73 36.47 38.29
63.67 66.85 70.20
46.31 48.62 51.05
71.77 75.36 79.13

2010 2011 2012

10,720,765.13 11,819,643.55 13,031,157.01
14,071,004.23 15,513,282.16 17,103,393.58
14,003,999.44 15,439,409.39 17,021,948.85
40,202,869.22 44,323,663.31 48,866,838.80
33,234,371.89 36,640,895.01 40,396,586.74
112,233,009.90 123,736,893.42 136,419,924.99

2010 2011 2012

243,710.53 230,946.19 242,493.50
426,493.42 404,155.83 424,363.62
231,525.00 219,398.88 230,368.82
913,914.47 866,048.20 909,350.61
487,421.05 461,892.38 484,986.99
2,303,064.47 2,182,441.47 2,291,563.55

2010 2011 2012

12,185.53 -12,155.06 -12,762.82
21,324.67 -21,271.36 -22,334.93
11,576.25 -11,547.31 -12,124.67
45,695.72 -45,581.48 -47,860.56
24,371.05 -24,310.13 -25,525.63
 2010 2011 2012
39,843.42 27,688.36 14,925.54
75,975.99 54,704.63 32,369.70
37,101.25 25,553.94 13,429.27
160,662.83 115,081.34 67,220.79
87,686.84 63,376.72 37,851.09

D E F TOTALES
663,157.89 0.00 221,052.63 2,210,526.32
696,315.79 0.00 232,105.26 2,321,052.63
731,131.58 0.00 243,710.53 2,437,105.26
692,838.56 0.00 230,946.19 2,309,461.88
727,480.49 0.00 242,493.50 2,424,934.97

D E F TOTALES
773,684.21 0.00 1,160,526.32 3,094,736.84
812,368.42 0.00 1,218,552.63 3,249,473.68
852,986.84 0.00 1,279,480.26 3,411,947.37
808,311.66 0.00 1,212,467.48 3,233,246.63
848,727.24 0.00 1,273,090.86 3,394,908.96

D E F TOTALES
420,000.00 420,000.00 420,000.00 3,150,000.00
441,000.00 441,000.00 441,000.00 3,307,500.00
463,050.00 463,050.00 463,050.00 3,472,875.00
438,797.76 438,797.76 438,797.76 3,290,983.17
460,737.64 460,737.64 460,737.64 3,455,532.33

D E F TOTALES
0.00 0.00 1,657,894.74 6,631,578.95
0.00 0.00 1,740,789.47 6,963,157.89
0.00 0.00 1,827,828.95 7,311,315.79
0.00 0.00 1,732,096.41 6,928,385.63
0.00 0.00 1,818,701.23 7,274,804.91

D E F TOTALES
 884,210.53 884,210.53 884,210.53 4,863,157.89
928,421.05 928,421.05 928,421.05 5,106,315.79
974,842.11 974,842.11 974,842.11 5,361,631.58
923,784.75 923,784.75 923,784.75 5,080,816.13
969,973.99 969,973.99 969,973.99 5,334,856.93

D E F TOTALES
2,741,052.63 1,304,210.53 4,343,684.21 19,950,000.00
2,878,105.26 1,369,421.05 4,560,868.42 20,947,500.00
3,022,010.53 1,437,892.11 4,788,911.84 21,994,875.00
2,863,732.73 1,362,582.51 4,538,092.58 20,842,893.42
3,006,919.36 1,430,711.63 4,764,997.21 21,885,038.09

D E F
2.00 1.00 3.00
2.10 1.05 3.15
2.21 1.10 3.31
2.32 1.16 3.47
2.43 1.22 3.65
2.55 1.28 3.83

D E F TOTALES
5,756,210.53 1,369,421.05 13,682,605.26 62,308,657.89
6,346,222.11 1,509,786.71 15,085,072.30 68,695,295.33
6,996,709.87 1,664,539.85 16,631,292.21 75,736,563.10
6,961,770.05 1,656,227.55 16,548,239.70 75,358,353.64
7,675,351.48 1,825,990.88 18,244,434.27 83,082,584.89

9% 1.166667 7% TOTAL
ESSALUD CTS SCRT ANUAL
8,820.00 8,166.67 114,986.67
13,860.00 12,833.34 180,693.34
5,040.00 4,666.67 65,706.67
2,016.00 1,866.67 26,282.67
3,150.00 2,916.67 41,066.67
2,520.00 2,333.33 32,853.33
9,072.00 8,400.00 7,056.00 125,328.00
37,800.00 35,000.01 29,400.00 522,200.01
1,109,117.36
 % Aos: 2008 - 2009
2011 2012 - 2010
% Aos: 2011 - 2012

1,348,139.08 1,415,546.03 5% 5%

2010 2011 2012 Gastos Generales

38,245.45 39,392.81 40,574.59 Bienes
107,191.44 113,622.93 120,440.30 Servicios
5,089,932.42 5,344,429.04 5,611,650.50 Comisiones
500,000.00 500,000.00 500,000.00 Depreciacion
Tributos
17,364.38 18,232.59 19,144.22 Autovalo
Renta
57,881.25 60,775.31 63,814.08 Otros
5,810,614.93 6,076,452.68 6,355,623.69 TOTAL

2011 2012
123,736,893.42 136,419,924.99
104,861,774.08 115,610,105.93
18,875,119.33 20,809,819.07

75,358,353.64 83,082,584.89
63,863,011.56 70,408,970.24
11,495,342.08 12,673,614.64
40,998,762.52 45,201,135.68

2011 2012
7,379,777.25 8,136,204.42
10,032,681.61 11,189,420.17

17,412,458.86 19,325,624.59

DEUDA PRESTAMO Ao: 2009

500,000.00 500,000.00
 418,101.26 0.16
328,012.65 0.61051
228,915.17
119,907.95
0.00

2011 2012

104,861,774.08 115,610,105.93

104,861,774.08 115,610,105.93

63,863,011.56 70,408,970.24
1,348,139.08 1,415,546.03
6,076,452.68 6,355,623.69
131,898.74 131,898.74
71,419,502.06 78,312,038.71
33,442,272.02 37,298,067.22
10,032,681.61 11,189,420.17

23,409,590.42 26,108,647.05

08

1,000,000.00
COSTO VARIABLE
UNITARIO PRECIOS 2008
CVTp/PRODUC.

27.90 42.00
27.90 31.50
27.90 57.75
27.90 42.00
27.90 65.10

139.51 238.35
Cuadro: Informacion del ao 2007
Ventas Precio Produccion Stock Cap. Instalado
200,000.00 40.00 190,000.00 5,000.00 271,429.00
350,000.00 30.00 340,000.00 15,000.00 485,714.00
190,000.00 55.00 190,000.00 4,000.00 316,667.00
750,000.00 40.00 700,000.00 30,000.00 1,166,667.00
400,000.00 62.00 380,000.00 18,000.00 542,857.00
Productos A B C D E F
01 2 0 4 3 0 1
02 0 3 0 2 0 3
03 4 3 2 2 2 2
04 0 6 0 0 0 2
05 1 2 2 2 2 2
M. Prima A B C D E F
2007 2 3 6 2 1 3

ESSALUD CTS SCRT

9% 1.166667 7% 7000.00
5500.00
1000.00
800.00
2500.00
2000.00
1200.00
750.00
% Aos: 2011 - 2012

5%

Gastos Generales 2007

Bienes 35,000.00
Servicios 90,000.00
Comisiones
Depreciacion
Tributos
Autovalo 15,000.00
Renta
Otros 50,000.00
TOTAL 190,000.00

Aos INTERES % Ao de Inicio Pago

5 0.10 2010
0.263797 131898.74