DIVISON SAC

1. Presupuesto de ventas
CONCEPTO JUL AUG SEP TRIM
plan de vtas (Und.) 710 765 765 2,240
valor unit S/. 250.32
valor vta 177,728 191,495 191,495 560,719
igv 31,991 34,469 34,469 100,929
precio vta (Facturacin) 209,719 225,965 225,965 661,648

2. Presupuesto Produccin
Concepto JUL AUG SEP TRIM
plan de vtas 710 765 765 2,240
IFPT 107 115 115 115
Total necesidades parciales 817 880 880 2,355
-IIPT -105 -107 -115 -105
Total unidades netas a producir 712 773 765 2,250

3. Presupuesto de Materiales

3.1 Presupuesto de consumo MP

Concepto - MPD 1 JUL AUG SEP TRIM

Unidades a producir 712 773 765 2,250
Ratio de material 1 x und. 4
Requerimiento total MPD (Und.) 2,846 3,093 3,060 8,999
valor unit 7.50
MP consumida (S/.) S/. 21,345.00 S/. 23,197.50 S/. 22,950.00 S/. 67,492.50

Concepto - MPD 2 JUL AUG SEP TRIM

Unidades a producir 712 773 765 2,250
Ratio de material 2 x und. 2.50
Requerimiento total MPD (Und.) 1,779 1,933 1,913 5,624
valor unit 5.50
MP consumida (S/.) S/. 9,783.13 S/. 10,632.19 S/. 10,518.75 S/. 30,934.06

MPD TOTAL CONSUMIDA (S/.) S/. 31,128.13 S/. 33,829.69 S/. 33,468.75 S/. 98,426.56

3.2 Presupuesto de compras de materiales directos

Concepto JUL AUG SEP TRIM
Unidades a producir 712 773 765 2,250
Ratio - MPD - 1 4
Requerimiento parcial MPD (Und.) 2,846 3,093 3,060 8,999
IFMP 66 99 144 144
Necesidades totales MPD 2,912 3,192 3,204 9,143
 -IIMP -55 -66 -99 -55
Necesidades netas a compra MPD-1 2,857 3,126 3,105 9,088
valor unit S/. 7.50
Valor compra - MPD - 1 21,427.50 23,445.00 23,287.50 68,160.00

Ratio - MPD - 2 2.50

Requerimiento parcial MPD (Und.) 1,779 1,933 1,913 5,624
IFMP 46 79 124 124
Necesidades totales MPD 1,825 2,012 2,037 5,748
-IIMP -35 -46 -79 -35
Necesidades netas a compra MPD-2 1,790 1,966 1,958 5,713
valor unit S/. 5.50
Valor compra - MPD - 2 9,843.63 10,813.69 10,766.25 31,423.56

Valor compra - MPD TOTAL 31,271.13 34,258.69 34,053.75 99,583.56

igv 5,628.80 6,166.56 6,129.68 17,925.04
Precio compra TOTAL 36,899.93 40,425.25 40,183.43 117,508.60

4. Presupuesto de MOD

Concepto JUL AUG SEP TRIM

Unidades a producir 712 773 765 2,250
Ratio: Horas/Hombre x Unidad 3.50
Total Horas Hombre 2,490 2,706 2,678 7,874
costo unit* H/H S/. 19.00
Costo parcial de MOD consumida 47,314.75 51,421.13 50,872.50 149,608.38
gratif 7,887.37 8,571.90 8,480.45 24,939.72
cts 4,598.99 4,998.13 4,944.81 14,541.93
essalud 4,258.33 4,627.90 4,578.53 13,464.75
Costo Total MOD 64,059.44 69,619.06 68,876.28 202,554.78

5. Presupuesto CIF
Concepto JUL AUG SEP TRIM
MOI 10,850.00 10,800.00 10,300.00 31,950.00
gratif 1,808.70 1,800.36 1,717.01 5,326.07
cts 1,054.62 1,049.76 1,001.16 3,105.54
essalud 976.50 972.00 927.00 2,875.50
TOTAL MOI 14,689.82 14,622.12 13,945.17 43,257.11
ENERGA ELCTRICA 950.00 1,000.00 1,500.00 3,450.00
DEPRECIACIN 700.00 700.00 700.00 2,100.00
TOTAL CIF 16,339.82 16,322.12 16,145.17 48,807.11

6. Presupuesto de Estado de Costo de Produccion

Concepto JUL AUG SEP TRIM
MPD S/. 31,128.13 S/. 33,829.69 S/. 33,468.75 98,426.56
MOD 64,059.44 69,619.06 68,876.28 202,554.78
CIF 16,339.82 16,322.12 16,145.17 48,807.11
Total 111,527.38 119,770.87 118,490.20 349,788.45

7. Presupuesto de Estado Costo de Fabricacion

Concepto JUL AUG SEP TRIM
IIPP 0 0 0 0
Costo de produccion 111,527.38 119,770.87 118,490.20 349,788.45
-IFPP 0 0 0 0
Total 111,527.38 119,770.87 118,490.20 349,788.45

8. Costo Unitario del trimestre

Costo unit 155.48

Valor de venta unitario 250.32

9. Presupuesto de Costo Ventas

Concepto JUL AUG SEP TRIM
IIPT 15,540.00 16,558.49 17,841.19 15,540.00
Costo de fabricac 111,527.38 119,770.87 118,490.20 349,788.45
-IFPT -16,558.49 -17,841.19 -17,841.19 -17,841.19
Total 110,508.89 118,488.17 118,490.20 347,487.25

JUL AUG SEP TRIM

Ppto Gto Vta
26,659.17 28,724.32 28,724.32 84,107.82

Ppto Gto Adm JUL AUG SEP TRIM

Gtos adm 14,218.23 15,319.64 15,319.64 44,857.50

10. Estado de Ganancias y Prdidas Presupuestado

Concepto JUL AUG SEP TRIM
Ventas 177,727.82 191,495.47 191,495.47 560,718.77
Costo ventas -110,508.89 -118,488.17 -118,490.20 -347,487.25
Util Bruta 67,218.94 73,007.30 73,005.28 213,231.52
Gto adm -26,659.17 -28,724.32 -28,724.32 -84,107.82
Gto vtas -14,218.23 -15,319.64 -15,319.64 -44,857.50
Util opert 26,341.54 28,963.35 28,961.32 84,266.20

Ing. Fin. 2,665.92 2,872.43 2,872.43 8,410.78

Gtos fin -2,352.66 -2,555.26 -2,555.18 -7,463.10
UAI 26,654.79 29,280.52 29,278.56 85,213.88
IR -7,196.79 -7,905.74 -7,905.21 -25,564.16
Util neta 19,458.00 21,374.78 21,373.35 59,649.71
16.67%
9.72%
9.00%

16.67%
9.72%
9.00%
DIVISON SAC

PRESUPUESTO DE INGRESOS

CUENTAS JUL AUG SEP TOTAL

VALOR DE VENTAS 177,727.82 191,495.47 191,495.47 560,718.77

IGV 31,991.01 34,469.19 34,469.19 100,929.38
FACTURACION 209,718.83 225,964.66 225,964.66 661,648.15

Contado 146,803.18 158,175.26 158,175.26 463,153.70

Crdito 0.00 65,142.86 70,189.14 135,332.01
Cuentas por cobrar 10,400.00 0.00 0.00 10,400.00
TOTAL INGRESOS 157,203.18 223,318.12 228,364.40 608,885.71

PRESUPUESTO DE COMPRAS

CUENTAS JUL AUG SEP TOTAL

VALOR DE COMPRA 31,271.13 34,258.69 34,053.75 99,583.56

IGV 5,628.80 6,166.56 6,129.68 17,925.04
FACTURACION 36,899.93 40,425.25 40,183.43 117,508.60

Contado 14,759.97 16,170.10 16,073.37 47,003.44

Crdito 0.00 22,531.83 24,684.47 47,216.30
Cuentas por pagar 7,300.00 0.00 0.00 7,300.00
TOTAL COMPRAS 22,059.97 38,701.93 40,757.84 101,519.74

PRESUPUESTO DE GASTOS OPERACIONALES (GENERALES)

CUENTAS JUL AUG SEP TOTAL
MOD 47,314.75 51,421.13 50,872.50 149,608.38
MOI 10,850.00 10,800.00 10,300.00 31,950.00
ENERGA ELECTRICA 950.00 1,000.00 1,500.00 3,450.00
GASTOS DE VENTA 25,326.21 27,288.10 27,288.10 79,902.42
GASTO DE ADMINISTRACIN 13,507.31 14,553.66 14,553.66 42,614.63
GASTOS FINANCIEROS 2,352.66 2,555.26 2,555.18 7,463.10
GRATIFICACIN DEVENGADA 120,500.00 0.00 0.00 120,500.00
TOTAL GASTOS 220,800.94 107,618.14 107,069.45 435,488.53
PRESUPUESTO DE TRIBUTOS

IGV A PAGAR JUL AUG SEP TOTAL

DE VENTAS 32,330.75 34,835.25 34,835.25 102,001.25
DE COMPRAS -5,688.58 -6,232.05 -6,194.77 -18,115.41
IGV A PAGAR 26,642.17 28,603.20 28,640.48 83,885.84

RENTA 3,554.56 3,829.91 3,829.91 11,214.38

ESSALUD 5,234.83 5,599.90 5,505.53 16,340.25

TOTAL TRIBUTOS 35,431.56 38,033.01 37,975.91 111,440.47

JUL AUG SEP OCT

TRIBUTO A PAGAR
27,000 35,432 38,033 37,976

PRESUPUESTO DE CAJA
CONCEPTOS JUL AUG SEP TOTAL

INGRESOS 157,203 223,318 228,364 608,886

TOTAL INGRESOS 157,203 223,318 228,364 608,886

EGRESOS
COMPRAS 22,060 38,702 40,758 101,520
GASTOS OPERACIONALES 220,801 107,618 107,069 435,489
TRIBUTOS A PAGAR 27,000 35,432 38,033 100,465
TOTAL EGRESOS 269,861 181,752 185,860 637,473

SALDO -112,658 41,566 42,504 -28,587

SALDO INICIAL DE CAJA 127,000 20,000 20,000 127,000

PRESTAMO 5,658 -5,658 0 0

DEPOSITOS BANCOS 0 -35,909 -42,504 -78,413

SALDO FINAL DE CAJA 20,000 20,000 20,000 20,000

Ventas al crdito
CUENTAS JUL AUG SEP TOTAL
Crdito 30 das 62,915.65 67,789.40 67,789.40 198,494.44
Intereses 1,887.47 2,033.68 2,033.68 5,954.83
IGV 339.74 366.06 366.06 1,071.87
Total a pagar a 30 das 65,142.86 70,189.14 70,189.14 205,521.15

Compras al crdito
CUENTAS JUL AUG SEP TOTAL
Crdito 30 das 22,139.96 24,255.15 24,110.06 70,505.16
Intereses 332.10 363.83 361.65 1,057.58
IGV 59.78 65.49 65.10 190.36
Total a pagar a 30 das 22,531.83 24,684.47 24,536.80 71,753.10