Bugetul vnzarilor pe exercitiul N+ 1

1
2
3
4
5
6
7
8
9

Explicatii
Produs P1
Produs P2
Total Cifra de
afaceri din care:
Produs P1
Produs P2
TVA
Valoare cu TVA
Incasri curente
Efecte de
comert 30 zile

UM
BUC
BUC

740
700

feb
720
740

mar
740
740

apr
730
740

mai
740
730

iun
740
740

iul
700
720

aug
720
750

sept
730
740

oct
740
720

nov
750
740

dec
700
680

40%

230,000
111,000
119,000
55,200
285,200
114,080

233,800
108,000
125,800
56,112
289,912
115,965

236,800
111,000
125,800
56,832
293,632
117,453

235,300
109,500
125,800
56,472
291,772
116,709

235,100
111,000
124,100
56,424
291,524
116,610

236,800
111,000
125,800
56,832
293,632
117,453

227,400
105,000
122,400
54,576
281,976
112,790

235,500
108,000
127,500
56,520
292,020
116,808

235,300
109,500
125,800
56,472
291,772
116,709

233,400
111,000
122,400
56,016
289,416
115,766

238,300
112,500
125,800
57,192
295,492
118,197

220,600
105,000
115,600
52,944
273,544
109,418

2,798,300
1,312,500
1,485,800
671,592
3,469,892
1,387,957

60%

171,120

173,947

176,179

175,063

174,914

176,179

169,186

175,212

175,063

173,650

177,295

164,126

2,081,935

EURO
150.00
170.00
24%

ian

Total
8,750
8,740

Bugetul productiei i stocurilor de produse finite

pe exercitiul N+1

1
2
1
2
1
2
1
2

1
2

Explicatii
Stoc initial
Produs P1
Produs P2
Productie
Produs P1
Produs P2
Vinzari
Produs P1
Produs P2
Stoc final
Produs A
Produs B
Valoarea
stocului
final (EURO)
Produs P1
Produs P2
TOTAL
VALOARE
STOC

UM

ian

feb

mar

apr

mai

iun

iul

aug

sept

oct

nov

dec

Total

BUC
BUC

340
350

360
370

370
370

365
370

370
365

370
370

350
360

360
375

365
370

370
360

375
370

350
340

BUC
BUC

760
720

730
740

735
740

735
735

740
735

720
730

710
735

725
745

735
730

745
730

725
710

720
690

4420
4400

BUC
BUC

740
700

720
740

740
740

730
740

740
730

740
740

700
720

720
750

730
740

740
720

750
740

700
680

4410
4390

BUC
BUC

360
370

370
370

365
370

370
365

370
370

350
360

360
375

365
370

370
360

375
370

350
340

370
350

46,440
52,392

47,730
52,392

47,085
52,392

47,730
51,684

47,730
52,392

45,150
50,976

46,440
53,100

47,085
52,392

47,730
50,976

48,375
52,392

45,150
48,144

47,730
49,560

98,832

100,122

99,477

99,414

100,122

96,126

99,540

99,477

98,706

100,767

93,294

97,290

PU
129.00
141.60

Bugetul aprovizionarilor cu ambalaje pe N+1

euro
Explicatii
Plan de
producie
Producie
din P1
Producie
din P2

consum
specific

ian

feb

mar

apr

mai

iunie

iulie

august

sept

oct

nov

dec

ian
N+2

Total

buc

760

730

735

735

740

720

710

725

735

745

725

720

740

8,780.0

buc

720

740

740

735

735

730

735

745

730

730

710

690

700

8,740.0
-

NECESAR
AMBALAJE
Valoare
ambalaje
Tva aferent
cump
ambalaje
Valoarea
achiz de
ambalaje cu
TVA

1buc/
prod
finit

1,480

1,470

1,475

1,470

1,475

1,450

1,445

1,470

1,465

1,475

1,435

1,410

17,520.0

5,920

5,880

5,900

5,880

5,900

5,800

5,780

5,880

5,860

5,900

5,740

5,640

70,080.0

1,421

1,411

1,416

1,411

1,416

1,392

1,387

1,411

1,406

1,416

1,378

1,354

16,819.2

7,341

7,291

7,316

7,291

7,316

7,192

7,167

7,291

7,266

7,316

7,118

6,994

86,899.2

Explicatii

cons
um
spe
cific

ian

feb

mar

apr

mai

iunie

iulie

august

sept

oct

nov

dec

ian
N+2

Total

Plan de
producie
Producie
din P1
Producie
din P2
Necesar
materia
prima M1:

buc

760

730

735

735

740

720

710

725

735

745

725

720

740

8,780

buc

720

740

740

735

735

730

735

745

730

730

710

690

700

8,740

6,
610
3,
650
2,
960

6,6
35
3,6
75
2,9
60

6,61
5
3,67
5
2,94
0

6,64
0
3,70
0
2,94
0

6,5
20
3,6
00
2,9
20

6,490

6,605

6,595

6,465

6,360

3,550

3,625

3,675

3,625

3,600

2,940

2,980

2,920

2,840

2,760

3,6
85
2,2
05
1,4
80
2,4
53
6,6
35
(4,1
82)

3,67
5
2,20
5
1,47
0
8,96
2
6,61
5
2,34
7

3,69
0
2,22
0
1,47
0
2,34
7
6,64
0
(4,2
93)

3,6
20
2,1
60
1,4
60
8,8
50
6,5
20
2,3
30

3,600

3,665

3,665

3,595

3,540

2,130

2,175

2,205

2,175

2,160

1,470

1,490
(4,160
)

1,460

1,420

1,380

(24,005)

(30,470)

6,465

6,360

(30,470)

(36,830)

2,34
7

13,1
43
8,85
0

2,3
30

kg/b
uc

6,680

pentru P1

3,800

pentru P2
Necesar
materia
prima M2:

2,880

kg/b
uc

3,720

pentru P1

2,280

pentru P2

1,440

Stoc M1

2,600

Consum M1

6,680

Stoc Final
Comanda
M1 pentru :
2 luni

(4,080)

3,
670
2,
190
1,
480
9,
063
6,
610
2,
453

13,143

Stoc retratat

9,063

2,
453

13,1
43
8,9
62

Stoc M2

1,500

Consum M2
Stoc Final
intermediar
Comanda
M2 pentru :
2 luni

3,720

5,
083
3,
670

1,4
13
3,6
85

5,03
2
3,67
5

1,35
7
3,69
0

4,9
70
3,6
20

(2,220)

1,
413

(2,2
72)

1,35
7

(2,3
33)

1,3
50

7,303

7,3
03

7,30
3

6,64
5
3,72
5
2,92
0

(17,360)

3,69
5
2,23
5
1,46
0
(17,36
0)
6,64
5
(24,00
5)

(4,160)

(10,765
)

(17,360)

(24,00
5)

1,350

(2,250
)

(5,915)

3,600

3,665

3,665

(9,58
0)
3,69
5

(2,250)

(5,915
)

(9,580)

(13,27
5)

2,330
6,490
(4,160)

6,605
(10,765
)

(10,765)
6,595

6,500.
0
3,700.
0
2,800.
0
3,620.
0
2,220.
0
1,400.
0
2,33
0
6,50
0
(4,17
0)

78,860.0
43,900.0
34,960.0

43,820.0
26,340.0
17,480.0
(50,155.0)
78,860.0
(129,015.0)

39,430.0
(30,470)

(36,830)

(13,275)

(16,870)

3,595

3,540

(16,870)

(20,410)

(89,585.0)
1,350.0
0
3,620.0
0

(27,185.0)
43,820.0

(71,005.0)
21,910.0

Stoc retratat
Comanda
majorata M1
cu
Comanda
majorata M2
cu
Total valoare
comenzi
M1
M2
Tva la
cumparare
Valoare cu
Tva

5,083

1,
413

5,0
32

1,35
7

4,97
0

1,3
50

(2,250)

(5,915
)

(9,580)

(13,27
5)

(16,870)

(49,095.0)
-

(20,410)

10%

14,500

14,5
00

14,5
00

14,500

14,500

14,500

87,000.0

10%

8,000

8,0
00

8,00
0

8,000

8,000

8,000

48,000.0
-

PU

209,000

209,0
00

209,0
00

209,000

209,000

209,000

1,254,000.0

10.00

145,000

145,0
00

145,0
00

145,000

145,000

145,000

870,000.0

64,000

64,0
00

64,0
00

64,000

64,000

64,000

384,000.0

50,160

50,1
60

50,1
60

50,160

50,160

50,160

300,960.0

259,160

259,160

259,160

259,160

1,554,960.0

129,580

129,580

129,580

777,480.0

129,580

129,580

129,580

777,480.0

8.00

24%

Plati la 30 zile

50%

129,580

Plati la 60 zile

50%

129,580

259,1
60
129,5
80
129,5
80

259,1
60
129,5
80
129,5
80

Bugetul stocurilor de materii prime pe N+1

Explicatii
UM
Stoc initial
SI

M1

Kg

ian

2,600

feb

10,420

mar

3,810

apr

11,675

mai

5,060

iunie

12,920

iulie

6,400

august

14,410

sept

7,805

oct

15,710

nov

9,065

dec

17,100

ian
N+2

6,400

Total

SI

M2
Intrari

Kg

1,500

5,780

2,110

6,425

2,750

7,060

3,440

7,840

4,175

8,510

4,815

9,220

3,440

M1

Kg

14,500

14,500

14,500

14,500

14,500

14,500

14,500

87,000

M2
Kg
Consum productiv

8,000

8,000

8,000

8,000

8,000

8,000

8,000

48,000

M1

Kg

6,680

6,610

6,635

6,615

6,640

6,520

6,490

6,605

6,595

6,645

6,465

6,360

6,500

78,860

M2
Stoc Final

Kg

3,720

3,670

3,685

3,675

3,690

3,620

3,600

3,665

3,665

3,695

3,595

3,540

3,620

43,820

SF

M1

Kg

10,420

3,810

11,675

5,060

12,920

6,400

14,410

7,805

15,710

9,065

17,100

10,740

14,400

SF

M2
Kg
5,780
Valoarea stocului final (EURO)
euro/kg

2,110

6,425

2,750

7,060

3,440

7,840

4,175

8,510

4,815

9,220

5,680

7,820

M1

M2
VALOAR
E STOC

10

104,200

38,100

116,750

50,600

129,200

64,000

144,100

78,050

157,100

90,650

171,000

107,400

46,240

16,880

51,400

22,000

56,480

27,520

62,720

33,400

68,080

38,520

73,760

45,440

150,440

54,980

168,150

72,600

185,680

91,520

206,820

111,450

225,180

129,170

244,760

152,840

euro

1,251,150
542,440
1,793,590