Trabajo Final Presupuesto Empresarial II

Prctica final de presupuestos II
La compaa manufacturera Siglo XXI, S. A. est preparando su presupuesto para el 2012. Le suministra
los siguientes datos para que usted prepare lo que se pide a continuacin:
1) Presupuesto de ventas en unidades para el 2012

Producto Enero Febrero Marzo Abril Mayo Junio
STP 2,150 2,200 2,350 2,300 2,550 2,450
XYZ 7,120 7,200 7,400 7,400 7,550 7,450
Total 9,270 9,400 9,750 9,700 10,100 9,900
2) Precio de ventas 3) Inventario Inicial

STP 750.00 STP 275
XYZ 525.00 XYZ 480
MP Yardas 190
4) Materia prima 5) Mano de Obra

STP 12 yardas STP 8 Horas
XYZ 7 yardas XYZ 5 Horas
Costo por yarda = $24.00 Costo por hora = $25.00
Sumar 1,000.00 unds c/mes: seguridad
7) Presupuesto de gastos operativos para el 2012

Sueldos adm. 250,000 250,000 250,000 250,000 250,000 ###
Electricidad 19,925 20,105 20,035 20,215 20,145 20,325
Telefonos 22,900 23,000 22,950 23,050 23,000 23,100
Combustible 22,900 23,300 23,100 23,500 23,300 23,700
Seguros 4,700 4,700 4,700 4,700 4,700 ###
Depreciacion 17,000 17,000 17,000 17,000 17,000 ###
Viaticos 19,100 19,450 19,250 19,600 19,400 19,750
Otros 21,850 22,100 22,000 22,400 22,400 22,650
Total 378,375 379,655 379,035 380,465 379,945 381,225
Se pide: Notas
1- Prepare el presupuesto de ventas en $ El monto mnimo meta es $170,000.00
2- Prepare el presupuesto de produccion en unds y $ Las polticas de cobros son:
3- Un presupuesto de efectivo 20% en el mismo mes
4- Prepare el estado de Costo de Produccin 70% en el mes siguiente
5- Prepare el estado de resultado presupuestado 10% a los 2 meses
No hay descuentos por pronto pago.
MP se compra a crdito y se paga un mes despues
Cada mes se paga la MO de produccin
El balance inicial de efectivo es $192,900.00
Los dficit se solucionan con prstamos a C. P. al 18%
Los prstamos se pagan lo ms rpidamente posible
El inventario final de cada mes es el 10% del mes sgte.
1) PRESUPUESTO DE VENTA
STP 1,612,500.00 1,650,000.00 1,762,500.00 1,725,000.00 1,912,500.00 1,837,500.00
XYZ 3,738,000.00 3,780,000.00 3,885,000.00 3,885,000.00 3,963,750.00 3,911,250.00
Total 5,350,500.00 5,430,000.00 5,647,500.00 5,610,000.00 5,876,250.00 5,748,750.00
PRESUPUESTO INVENTARIO INICIAL
STP 275.00 220.00 235.00 230.00 255.00 245.00
XYZ 480.00 720.00 740.00 740.00 755.00 745.00
2) PRESUPUESTO DE PRODUCCION EN U
STP 2,095.00 2,215.00 2,345.00 2,325.00 2,540.00 2,485.00
XYZ 7,360.00 7,220.00 7,400.00 7,415.00 7,540.00 7,460.00
Total 9,455.00 9,435.00 9,745.00 9,740.00 10,080.00 9,945.00
PRESUPUESTO DE PRODUCCION
STP 1,571,250 1,661,250 1,758,750 1,743,750 1,905,000 1,863,750
XYZ 3,864,000 3,790,500 3,885,000 3,892,875 3,958,500 3,916,500
Total 5,435,250 5,451,750 5,643,750 5,636,625 5,863,500 5,780,250
PRESUPUESTO DE MANO DE OBR

STP 419,000.00 443,000.00 469,000.00 465,000.00 508,000.00 497,000.00
XYZ 920,000.00 902,500.00 925,000.00 926,875.00 942,500.00 932,500.00
Total 1,339,000.00 1,345,500.00 1,394,000.00 1,391,875.00 1,450,500.00 1,429,500.00
PRESUPUESTO DE MATERI
STP 25,140.00 26,580.00 28,140.00 27,900.00 30,480.00 29,820.00
XYZ 51,520.00 50,540.00 51,800.00 51,905.00 52,780.00 52,220.00
Seguridad 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 ###
Total 77,660.00 78,120.00 80,940.00 80,805.00 84,260.00 83,040.00
PRESUPUESTO DE MATERIA PRIM

STP 603,360 637,920 675,360 669,600 731,520 715,680
XYZ 1,236,480 1,212,960 1,243,200 1,245,720 1,266,720 1,253,280
SS 24,000 24,000 24,000 24,000 24,000 ###
Total 1,863,840 1,874,880 1,942,560 1,939,320 2,022,240 1,992,960
PRESUPUESTO DE COSTOS INDIRECTOS DE F

STP 20,950.00 22,150.00 23,450.00 23,250.00 25,400.00 24,850.00
XYZ 51,520.00 50,540.00 51,800.00 51,905.00 52,780.00 52,220.00
FIJOS 177,800.00 177,800.00 177,800.00 177,800.00 177,800.00 ###
Total 250,270.00 250,490.00 253,050.00 252,955.00 255,980.00 254,870.00
PRESUPUESTO DE COSTO DE P
MP 1,863,840.00 1,874,560.00 1,942,560.00 1,939,320.00 2,022,240.00 1,992,960.00
MO 1,339,000.00 1,345,500.00 1,394,000.00 1,391,875.00 1,450,500.00 1,429,500.00
GIF 250,270.00 250,490.00 253,050.00 252,955.00 255,980.00 254,870.00
Total 3,453,110.00 3,470,550.00 3,589,610.00 3,584,150.00 3,728,720.00 3,677,330.00
COSTO UNITARIO POR PRODUCTO
Producto STP XYZ

MP 288 168
MO 200 7
GIF 10 125
TOTAL 498 300
Enero Febrero Marzo Abril Mayo Junio

5,350,500.00 5,430,000.00 5,647,500.00 5,610,000.00 5,876,250.00 5,748,750.00
1,863,480.00 1,874,880.00 1,942,560.00 1,939,320.00 2,022,240.00 1,992,960.00
1,750,000.00 530,000.00 1,129,500.00 1,122,000.00 1,175,250.00 1,149,750.00

3,745,350.00 3,801,000.00 3,953,250.00 3,927,000.00 4,113,375.00
535,050.00 543,000.00 564,750.00 561,000.00
### ### ### 5,618,250.00 5,667,000.00 5,824,125.00
1,590,000.00 1,863,840.00 1,874,880.00 1,942,560.00 1,939,320.00 2,022,240.00

-
1,339,000.00 1,345,500.00 1,394,000.00 1,391,875.00 1,450,500.00 1,429,500.00
250,000.00 250,000.00 250,000.00 250,000.00 250,000.00 ###
19,925.00 20,105.00 20,035.00 20,215.00 20,145.00 20,325.00
22,900.00 23,000.00 22,950.00 23,050.00 23,000.00 23,100.00
22,900.00 23,300.00 23,100.00 23,500.00 23,300.00 23,700.00
4,700.00 4,700.00 4,700.00 4,700.00 4,700.00 ###
17,000.00 17,000.00 17,000.00 17,000.00 17,000.00 ###
19,100.00 19,450.00 19,250.00 19,600.00 19,400.00 19,750.00
21,850.00 22,100.00 22,000.00 22,400.00 22,400.00 22,650.00
710,000.00
3,307,375.00 3,588,995.00 3,647,915.00 4,424,900.00 3,769,765.00 3,832,965.00
- 1,557,375.00 686,355.00 1,817,635.00 1,193,350.00 1,897,235.00 1,991,160.00
192,900.00 170,525.00 292,805.00 755,415.00 1,948,765.00 3,846,000.00

- 1,364,475.00 515,830.00 2,110,440.00 1,948,765.00 3,846,000.00 5,837,160.00
170,000.00 170,000.00 170,000.00 170,000.00 170,000.00 ###
1,534,475.00 345,830.00 1,940,440.00 1,778,765.00 3,676,000.00 5,667,160.00
1,535,000.00
200,000.00 1,335,000.00
23,025.00 20,025.00
170,525.00 292,805.00 755,415.00 1,948,765.00 3,846,000.00 5,837,160.00
LA COMPAA MANUFACTURERA SIGLO XXI

ESTADO DE COSTO DE PRODUCCIION PRESUPUESTA
INVENTARIO INICIAL DE MATERIA PRIMA

MAS: COSTOS LABOR DIRECTA
MAS:COSTOS INDIRECTOS DE FABRICACION CIF
TOTAL COSTOS PRODUCCION
MAS: INVENTARIO PRODUCTO TERMINADO
MENOS: INVENTARIO FINAL DE PRODUCTO TERMINADO

COSTO DE LO VENDIDO
LA COMPAA MANUFACTURERA
ESTADO DE RESULTADO PRESUP
VENTAS
COSTO DE LO VENDIDO
UTILIDAD BRUTA EN VENTAS
MENOS: GASTOS
UTILIDAD BRUTA EN OPERACIN
UTILIDAD ANTES DE ISR

ISR
UTILIDAD NETA
Julio Agosto Sept Octubre Nov Dic Total
2,800 2,800 ### 2,700 2,900 3,150 31,150
7,550 7,550 7,600 7,700 7,700 7,950 90,170
10,350 10,350 10,400 ### 10,600 11,100 121,320
6) Costos indirectos de fabricacion

Variables Fijos/Mes
STP 10.00
177,800.00
XYZ 7.00
Julio Agosto Sept Octubre Nov Dic Totales

275,000 275,000 ### 275,000 275,000 ### 3,150,000.00
20,255 20,435 20,365 20,545 20,475 21,570 244,395.00
23,050 23,050 23,150 23,100 23,200 24,500 278,050.00
23,500 23,900 23,700 24,100 23,900 24,800 283,700.00
4,700 4,700 ### 4,700 4,700 ### 56,400.00
17,000 7,000 17,000 ### 17,000 ### 194,000.00
19,550 19,900 20,250 20,050 20,400 21,700 238,400.00
22,550 22,550 22,950 23,580 23,830 24,250 273,110.00
405,605 428,500 407,115 408,075 408,505 413,520 4,718,055.00
Notas
* Las CxC en diciembre 2009 eran
Nov = 430,000 y Dic= 1,850,000 a cobrar:
smo mes Ene = 1,750,000 y Feb = 530,000
es siguiente * Las CxP en diciembre 2009
eran $ 1,590,000 a pagar en enero
* Se paga ISR en abril por $710,000
es despues ** Los gastos marcados con se
pagan en efectivo
a C. P. al 18%
ente posible
% del mes sgte.
ESTO DE VENTA EN DINERO

Julio Agosto Septiembre Octubre Noviembre Diciembre TOTAL
2,100,000.00 2,100,000.00 ### 2,025,000.00 2,175,000.00 2,362,500.00 23,362,500.00
3,963,750.00 3,963,750.00 3,990,000.00 4,042,500.00 4,042,500.00 4,173,750.00 47,339,250.00
6,063,750.00 6,063,750.00 6,090,000.00 6,067,500.00 6,217,500.00 6,536,250.00 70,701,750.00
ENTARIO INICIAL
280.00 280.00 ### 270.00 290.00 315.00 3,175.00
755.00 755.00 760.00 770.00 770.00 795.00 8,785.00
RODUCCION EN UNIDADES Q=IF+UV-II

2,800.00 2,800.00 2,790.00 2,720.00 2,925.00 3,050.00 31,090.00
7,550.00 7,555.00 7,610.00 7,700.00 7,725.00 7,867.00 90,402.00
10,350.00 10,355.00 10,400.00 10,420.00 10,650.00 10,917.00 121,492.00
DE PRODUCCION EN DINERO $
2,100,000 2,100,000 2,092,500 2,040,000 2,193,750 2,287,500 23,317,500.00
3,963,750 3,966,375 3,995,250 4,042,500 4,055,625 4,130,175 47,461,050.00
6,063,750 6,066,375 6,087,750 6,082,500 6,249,375 6,417,675 70,778,550.00
E MANO DE OBRA EN DINERO $

560,000.00 560,000.00 558,000.00 544,000.00 585,000.00 610,000.00 6,218,000.00
943,750.00 944,375.00 951,250.00 962,500.00 965,625.00 983,375.00 11,300,250.00
1,503,750.00 1,504,375.00 1,509,250.00 1,506,500.00 1,550,625.00 1,593,375.00 17,518,250.00
ESTO DE MATERIA PRIMA

33,600.00 33,600.00 33,480.00 32,640.00 35,100.00 36,600.00 373,080.00
52,850.00 52,885.00 53,270.00 53,900.00 54,075.00 55,069.00 632,814.00
1,000.00 1,000.00 ### 1,000.00 1,000.00 ### 12,000.00
87,450.00 87,485.00 87,750.00 87,540.00 90,175.00 92,669.00 1,017,894.00
DE MATERIA PRIMA EN DINERO $

806,400 806,400 803,520 783,360 842,400 878,400 8,953,920.00
1,268,400 1,269,240 1,278,480 1,293,600 1,297,800 1,321,656 15,187,536.00
24,000 24,000 ### 24,000 24,000 ### 288,000.00
2,098,800 2,099,640 2,106,000 2,100,960 2,164,200 2,224,056 24,429,456.00
NDIRECTOS DE FABRICACION EN DINERO $

28,000.00 28,000.00 27,900.00 27,200.00 29,250.00 30,500.00 310,900.00
52,850.00 52,885.00 53,270.00 53,900.00 54,075.00 55,069.00 632,814.00
177,800.00 177,800.00 ### 177,800.00 177,800.00 ### 2,133,600.00
258,650.00 258,685.00 258,970.00 258,900.00 261,125.00 263,369.00 3,077,314.00
O DE COSTO DE PRODUCCION
2,098,800.00 2,099,640.00 2,106,000.00 2,100,960.00 2,164,200.00 2,224,056.00 24,429,136.00
1,503,750.00 1,504,375.00 1,509,250.00 1,506,500.00 1,550,625.00 1,593,375.00 17,518,250.00
258,650.00 258,685.00 258,970.00 258,900.00 261,125.00 263,369.00 3,077,314.00
3,861,200.00 3,862,700.00 3,874,220.00 3,866,360.00 3,975,950.00 4,080,800.00 45,024,700.00
Julio Agosto Septiembre Octubre Noviembre Diciembre
6,063,750.00 6,063,750.00 6,090,000.00 6,067,500.00 6,217,500.00 6,536,250.00
2,098,800.00 2,099,640.00 2,106,000.00 2,100,960.00 2,164,200.00 2,224,056.00
1,212,750.00 1,212,750.00 1,218,000.00 1,213,500.00 1,243,500.00 1,307,250.00

4,024,125.00 4,244,625.00 ### 4,263,000.00 4,247,250.00 4,352,250.00
587,625.00 574,875.00 606,375.00 ### 609,000.00 606,750.00
### 6,032,250.00 6,069,000.00 ### 6,099,750.00 ###
1,992,960.00 2,098,800.00 2,099,640.00 2,106,000.00 2,100,960.00 2,164,200.00
1,503,750.00 1,504,375.00 1,509,250.00 1,506,250.00 1,550,625.00 1,593,375.00

275,000.00 275,000.00 ### 275,000.00 275,000.00 ###
20,255.00 20,435.00 20,365.00 20,545.00 20,475.00 21,570.00
23,050.00 23,050.00 23,150.00 23,100.00 23,200.00 24,500.00
23,500.00 23,900.00 23,700.00 24,100.00 23,900.00 24,800.00
4,700.00 4,700.00 ### 4,700.00 4,700.00 ###
17,000.00 7,000.00 17,000.00 ### 17,000.00 ###
19,550.00 19,900.00 20,250.00 20,050.00 20,400.00 21,700.00
22,550.00 22,550.00 22,950.00 23,580.00 23,830.00 24,250.00
3,902,315.00 3,999,710.00 4,016,005.00 4,020,325.00 4,060,090.00 4,171,095.00
1,922,185.00 2,032,540.00 2,052,995.00 2,062,300.00 2,039,660.00 2,095,155.00
5,837,160.00 7,759,345.00 9,791,885.00 11,844.00 13,907,180.00 15,946,840.00

7,759,345.00 9,791,885.00 11,844,880.00 13,907,180.00 15,946,840.00 18,041,995.00
170,000.00 170,000.00 ### 170,000.00 170,000.00 ###
7,589,345.00 9,621,885.00 11,674,880.00 13,737,180.00 15,776,840.00 17,871,995.00
7,759,345.00 9,791,885.00 11,844,880.00 13,907,180.00 15,946,840.00 18,041,995.00
URERA SIGLO XXI

CIION PRESUPUESTADO
24,429,456.00
17,518,250.00
1,877,314.00
43,825,020.00
159,840.00
43,984,860.00
181,536.00
43,803,324.00
A MANUFACTURERA SIGLO XXI

RESULTADO PRESUPUESTADO
70,701,750.00
43,803,324.00
26,898,426.00
4,728,055.00
22,170,371.00
22,170,371.00
710,000.00
21,460,371.00

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Prctica final de presupuestos II

1) Presupuesto de ventas en unidades para el 2012

2) Precio de ventas 3) Inventario Inicial

4) Materia prima 5) Mano de Obra

7) Presupuesto de gastos operativos para el 2012

PRESUPUESTO DE MANO DE OBR

PRESUPUESTO DE MATERIA PRIM

PRESUPUESTO DE COSTOS INDIRECTOS DE F

COSTO UNITARIO POR PRODUCTO

Producto STP XYZ

Enero Febrero Marzo Abril Mayo Junio

1,750,000.00 530,000.00 1,129,500.00 1,122,000.00 1,175,250.00 1,149,750.00

1,590,000.00 1,863,840.00 1,874,880.00 1,942,560.00 1,939,320.00 2,022,240.00

- 1,557,375.00 686,355.00 1,817,635.00 1,193,350.00 1,897,235.00 1,991,160.00

192,900.00 170,525.00 292,805.00 755,415.00 1,948,765.00 3,846,000.00

LA COMPAA MANUFACTURERA SIGLO XXI

INVENTARIO INICIAL DE MATERIA PRIMA

MENOS: INVENTARIO FINAL DE PRODUCTO TERMINADO

UTILIDAD ANTES DE ISR

6) Costos indirectos de fabricacion

Julio Agosto Sept Octubre Nov Dic Totales

ESTO DE VENTA EN DINERO

RODUCCION EN UNIDADES Q=IF+UV-II

E MANO DE OBRA EN DINERO $

ESTO DE MATERIA PRIMA

DE MATERIA PRIMA EN DINERO $

NDIRECTOS DE FABRICACION EN DINERO $

1,212,750.00 1,212,750.00 1,218,000.00 1,213,500.00 1,243,500.00 1,307,250.00

1,992,960.00 2,098,800.00 2,099,640.00 2,106,000.00 2,100,960.00 2,164,200.00

1,503,750.00 1,504,375.00 1,509,250.00 1,506,250.00 1,550,625.00 1,593,375.00

3,902,315.00 3,999,710.00 4,016,005.00 4,020,325.00 4,060,090.00 4,171,095.00

1,922,185.00 2,032,540.00 2,052,995.00 2,062,300.00 2,039,660.00 2,095,155.00

5,837,160.00 7,759,345.00 9,791,885.00 11,844.00 13,907,180.00 15,946,840.00

7,759,345.00 9,791,885.00 11,844,880.00 13,907,180.00 15,946,840.00 18,041,995.00

URERA SIGLO XXI

A MANUFACTURERA SIGLO XXI

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