Cuadro A: ratios de consumo

Productos A B C D E F
1 2 0 4 3 0 1
2 0 3 0 2 0 3
3 4 3 2 2 2 2
4 0 6 0 0 0 2
5 1 2 2 2 2 2

Cuadro B: Precio de materiales

M. PRIMA A B C D E F
2007 2 3 6 2 1 3

Cuadro C: Informacin del ao 2007

Producto Ventas Precio Produccin Stock Cap Instal

1 200,000 40 190,000 5,000 271,429

2 350,000 30 340,000 15,000 485,714

3 190,000 55 190,000 4,000 316,667

4 750,000 40 700,000 30,000 1,166,667

5 400,000 62 380,000 18,000 542,857
CUADRO 1: PRESUPUESTO DE VENTAS FISICO

PRODUCTO 2007 2008 2009 2010 2011 2012

1 200,000 210,000 220,500 231,525 243,101 255,256
2 350,000 367,500 385,875 405,169 425,427 446,699
3 190,000 199,500 209,475 219,949 230,946 242,493
4 750,000 787,500 826,875 868,219 911,630 957,211
5 400,000 420,000 441,000 463,050 486,203 510,513

CUADRO 2: MATRIZ DE PRECIOS

PRODUCTO 2007 2008 2009 2010 2011 2012

1 40.00 42.00 44.10 46.31 48.62 51.05
2 30.00 31.50 33.08 34.73 36.47 38.29
3 55.00 57.75 60.64 63.67 66.85 70.20
4 40.00 42.00 44.10 46.31 48.62 51.05
5 62.00 65.10 68.36 71.77 75.36 79.13

CUADRO 3: PRESUPUESTO DE VENTAS VALORADO

PRODUCTO 2007 2008 2009 2010 2011 2012

1 8,000,000 8,820,000 9,724,050 10,720,765 11,819,644 13,031,157
2 10,500,000 11,576,250 12,762,816 14,071,004 15,513,282 17,103,394
3 10,450,000 11,521,125 12,702,040 14,003,999 15,439,409 17,021,949
4 30,000,000 33,075,000 36,465,188 40,202,869 44,323,663 48,866,839
5 24,800,000 27,342,000 30,144,555 33,234,372 36,640,895 40,396,587
TOTAL 83,750,000 92,334,375 101,798,648 112,233,010 123,736,893 136,419,925
CUADRO 4: PRESUPUESTO DE PRODUCCION

PRODUCTO 2007 2008 2009 2010 2011 2012

1 190,000 221,053 232,105 243,711 230,946 242,493
2 340,000 386,842 406,184 426,493 404,156 424,364
3 190,000 210,000 220,500 231,525 219,399 230,369
4 700,000 828,947 870,395 913,914 866,048 909,351
5 380,000 442,105 464,211 487,421 461,892 484,987
VENTAS FIS / 0.95 VENTAS FIS * 0.95

CUADRO 5: DIFERENCIA ENTRE PRODUCCION Y VENTAS

PRODUCTO 2007 2008 2009 2010 2011 2012

1 5,000 11,053 11,605 12,186 -12,155 -12,763
2 15,000 19,342 20,309 21,325 -21,271 -22,335
3 4,000 10,500 11,025 11,576 -11,547 -12,125
4 30,000 41,447 43,520 45,696 -45,581 -47,861
5 18,000 22,105 23,211 24,371 -24,310 -25,526
STOCK INICIAL

CUADRO 6: MOVIMIENTO DEL STOCK

PRODUCTO 2007 2008 2009 2010 2011 2012

1 5,000 16,053 27,658 39,843 27,688 14,926
2 15,000 34,342 54,651 75,976 54,705 32,370
3 4,000 14,500 25,525 37,101 25,554 13,429
4 30,000 71,447 114,967 160,663 115,081 67,221
5 18,000 40,105 63,316 87,687 63,377 37,851
STOCK INICIAL
CUADRO 7: RATIOS DE CONSUMO

Productos A B C D E F
1 2 - 4 3 - 1
2 - 3 - 2 - 3
3 4 3 2 2 2 2
4 - 6 - - - 2
5 1 2 2 2 2 2

CUADRO 8: PRESUPUESTO DE MATERIALES - RATIOS DE CONSUMO POR PRODUCCION

PRODUCTO 1

MAT PRIMA A B C D E F
2008 442,105 - 884,211 663,158 - 221,053
2009 464,211 - 928,421 696,316 - 232,105
2010 487,421 - 974,842 731,132 - 243,711
2011 461,892 - 923,785 692,839 - 230,946
2012 484,987 - 969,974 727,480 - 242,493

PRODUCTO 2

MAT PRIMA A B C D E F
2008 - 1,160,526 - 773,684 - 1,160,526
2009 - 1,218,553 - 812,368 - 1,218,553
2010 - 1,279,480 - 852,987 - 1,279,480
2011 - 1,212,467 - 808,312 - 1,212,467
2012 - 1,273,091 - 848,727 - 1,273,091

PRODUCTO 3
 MAT PRIMA A B C D E F
2008 840,000 630,000 420,000 420,000 420,000 420,000
2009 882,000 661,500 441,000 441,000 441,000 441,000
2010 926,100 694,575 463,050 463,050 463,050 463,050
2011 877,596 658,197 438,798 438,798 438,798 438,798
2012 921,475 691,106 460,738 460,738 460,738 460,738

PRODUCTO 4

MAT PRIMA A B C D E F
2008 - 4,973,684 - - - 1,657,895
2009 - 5,222,368 - - - 1,740,789
2010 - 5,483,487 - - - 1,827,829
2011 - 5,196,289 - - - 1,732,096
2012 - 5,456,104 - - - 1,818,701

PRODUCTO 5

MAT PRIMA A B C D E F
2008 442,105 884,211 884,211 884,211 884,211 884,211
2009 464,211 928,421 928,421 928,421 928,421 928,421
2010 487,421 974,842 974,842 974,842 974,842 974,842
2011 461,892 923,785 923,785 923,785 923,785 923,785
2012 484,987 969,974 969,974 969,974 969,974 969,974

CUADRO 9: PRESUPUESTO DE MATERIALES

MAT PRIMA A B C D E F
2008 1,724,211 7,648,421 2,188,421 2,741,053 1,304,211 4,343,684
2009 1,810,421 8,030,842 2,297,842 2,878,105 1,369,421 4,560,868
2010 1,900,942 8,432,384 2,412,734 3,022,011 1,437,892 4,788,912
2011 1,801,380 7,990,738 2,286,367 2,863,733 1,362,583 4,538,093
 2012 1,891,449 8,390,275 2,400,686 3,006,919 1,430,712 4,764,997
TOTAL 9,128,403 40,492,660 11,586,050 14,511,821 6,904,818 22,996,554

CUADRO 10: PRESUPUESTO DE MATERIALES

MAT PRIMA A B C D E F
2007 2 3 6 2 1 3
2008 2.10 3.15 6.30 2.10 1.05 3.15
2009 2.21 3.31 6.62 2.21 1.10 3.31
2010 2.32 3.47 6.95 2.32 1.16 3.47
2011 2.43 3.65 7.29 2.43 1.22 3.65
2012 2.55 3.83 7.66 2.55 1.28 3.83

CUADRO 11: PRESUPUESTO DE COMPRAS

MAT PRIMA A B C D E F TOTAL

2008 3,620,842.11 24,092,526.32 13,787,052.63 5,756,210.53 1,369,421.05 13,682,605.26 62,308,657.89
2009 3,991,978.42 26,562,010.26 15,200,225.53 6,346,222.11 1,509,786.71 15,085,072.30 68,695,295.33
2010 4,401,156.21 29,284,616.32 16,758,248.64 6,996,709.87 1,664,539.85 16,631,292.21 75,736,563.10
2011 4,379,177.94 29,138,376.26 16,674,562.14 6,961,770.05 1,656,227.55 16,548,239.70 75,358,353.64
2012 4,828,043.67 32,125,059.83 18,383,704.76 7,675,351.48 1,825,990.88 18,244,434.27 83,082,584.89
TOTAL 21,221,198.34 141,202,588.99 80,803,793.70 33,736,264.04 8,025,966.04 80,191,643.74 365,181,454.85

CUADRO 12: PRESUPUESTO DE GASTOS GENERALES

2007 2008 2009 2010 2011 2012

BIENES 35,000.00 36,050.00 37,131.50 38,245.45 39,392.81 40,574.59
SERVICIOS 90,000.00 95,400 101,124 107,191 113,623 120,440
COMISIONES - - - - - -
DEPRECIACION - 500,000.00 500,000.00 500,000.00 100,000.00 100,000.00
TRIBUTO -
AUTOVALUO 15,000.00 15,750.00 16,537.50 17,364.38 18,232.59 19,144.22
RENTA -
OTROS 50,000.00 52,500.00 55,125.00 57,881.25 60,775.31 63,814.08
TOTAL - 663,650.00 672,786.50 682,437.07 292,630.83 303,398.60

CUADRO 13: PRESUPUESTO DE PERSONAL

2007 2008 2009 2010 2011 2012

PLLA 1,072,631 1,126,263 1,126,263 1,126,263 1,182,576 1,182,576

CUADRO 14: PRESUPUESTO DE GASTOS FINANCIEROS

AO CUOTA INTERES AMORTIZACION DEUDA

2009 500,000.00
2010 131,899.00 50,000.00 81,899.00 418,101.00
2011 131,899.00 41,810.10 90,088.90 328,012.10
2012 131,899.00 32,801.21 99,097.79 228,914.31
2013 131,899.00 22,891.43 109,007.57 119,906.74
2014 131,899.00 11,990.67 119,908.33 -1.58

CUADRO 15: PRESUPUESTO DE INGRESOS Y GASTOS

RUBRO 208 2009 2010 2011 2012

INGRESOS
VENTAS 92,334,375 101,798,648 112,233,010 123,736,893 136,419,925
FINANCIAMIENTO 500,000
TOTAL INGRESOS 92,334,375 102,298,648 112,233,010 123,736,893 136,419,925
EGRESOS
 MAT. PRIMA 62,308,658 68,695,295 75,736,563 75,358,354 83,082,585
MANO DE OBRA 1,126,263 1,126,263 1,126,263 1,182,576 1,182,576
GASTOS GENERALES 663,650 672,787 682,437 292,631 303,399
GASTOS FINANCIEROS 131,899 131,899 131,899
TOTAL EGRESOS 64,098,570 70,494,344 77,677,162 76,965,459 84,700,458
UTILIDAD 28,235,805 31,804,304 34,555,848 46,771,434 51,719,467
IMPUESTO A LA RENT 8,470,741 9,541,291 10,366,754 14,031,430 15,515,840
UTIL. NETA 19,765,063 22,263,013 24,189,094 32,740,004 36,203,627
 Gastos generales 2007 CRECIMIENTO
Bienes 35,000.00 3% ANUAL
Servicios 90,000.00 6% ANUAL
Comisiones
Depreciacin
Tributos
Autovaluo 15,000.00 5% ANUAL
Renta
Otros 50,000.00 5% ANUAL
Total

DEPRECIACION
Inmuebles y edificios 5% 100,000.00 2,000,000.00
Maquinaria y equipo 10% 400,000.00 4,000,000.00

INCREMENTOS
DATOS 2008 2009 2010 2011 2012
PLANILLA 5% 0% 0% 5% 0%

JORNAL
PAGOS PLANILLA DIARIO
OBRERO 25
MAQUINISTA 40
COMISION POR VENTA 5% DEL VALOR VENTA

PROYECCION DE INCREMENTO DE PRECIOS DE MAT. PRIMAS Y PRODUCTOS 5%

AO PRODUCTO 1 PRODUCTO 2 PRODUCTO 3 PRODUCTO 4 PRODUCTO 5

2007 190,000 340,000 190,000 700,000 380,000
2008 221,053 386,842 210,000 828,947 442,105
2009 232,105 406,184 220,500 870,395 464,211
2010 243,711 426,493 231,525 913,914 487,421
2011 230,946 404,156 219,399 866,048 461,892
2012 242,493 424,364 230,369 909,351 484,987