La empresa industrial AMERICA S.A.

desea fabricar 520 polos mensuales

Con un margen de utilidad de 80% más IGV. Es necesario lo siguiente:
1 180 mts. De tela el costo por m. es de s/. 8.50
2 120 mts. De tela especial el costo por m. es de s/. 5.50
3 El ciento de empaque el costo es de S/. 55.00
4 2 operarios cuyo sueldo de cada uno es S/. 750.00 estan en PLAME
5 1 administrador cuyo sueldo es de S/. 650.00 por honorarios
6 1 asistente administrativo con sueldo de S/. 600.00 por honorarios
7 1 Gerente de ventas con sueldo de S/. 700.00 por honorarios
8 1 jefe de prod. con sueldo de S/. 700.00 por honorarios
9 Alquiler de local S/. 720.00 (prod. 25%, adm. 30%, ventas 45%)
10 Luz y Agua el costo de S/. 250.00 (prod. 50% y adm. 50%)

< Determinar costo de produccion del mes A1, A2, A3

< Determinar costo de HACER Y VENDER A1, A2, A3
< Determinar punto de equilibrio PE, UM Y UF A1, A2, A3
< Determinar presupuesto de Ventas A1, A2, A3
< Determinar presupuesto de Compras A1, A2, A3
< Determinar presupuesto de mano de obra A1, A2, A3
< Determinar presupuesto de carga fabril A1, A2, A3
< Determinar presupuesto de Costo de producción A1, A2, A3
< Determinar estado de resultados proyectados A1, A2, A3
 AMERICA S.A
ESTADO DE COSTOS DE PRODUCCIÓN
DEL 01 AL 31 DE MAYO DE 2015
(expresado en soles)
1 Materia Prima Directa
TELA S/.1,530.00
TELA ESP. S/. 660.00
EMPAQUES S/. 286.00

2 Mano de Obra
SUELDO S/.1,500.00
VACACIONES S/. 125.00
CTS S/. 135.42
GRATIF. S/. 250.00
ESSALUD S/. 146.25
SENATI S/. 12.19

3 Carga Fabril
JEFE DE TALLER S/. 700.00
LUZ Y AGUA S/. 125.00
ALQUILER S/. 180.00
COSTO DE PRODUCCION
S/.2,476.00 S/.2,168.85 S/.1,005.00 S/. 5,649.85
 AMERICA S.A.
COSTO DE HACER Y VENDER
DEL 01 AL 31 DE MAYO DE 2015
(expresado en Soles)
1 Gastos Adm.
Administrador S/. 650.00
Asistente Administrativo S/. 600.00
Luz y Agua S/. 125.00
Alquiler S/. 216.00
S/.1,591.00
2 Gastos de Ventas
Gerente de Ventas S/. 700.00
Alquiler S/. 324.00
S/.1,024.00

TOTAL GASTOS OPERATIVOS S/.2,615.00

COSTO DE PRODUCCION S/.5,649.85
COSTO DE HACER Y VENDER S/.8,264.85

COSTO UNITARIO S/. 15.89

MARGEN DE UTILIDAD S/. 19.87
COSTO UNITARIO + UTILIDAD S/. 28.61
 AMERICA S.A.
PUNTO DE EQUILIBRIO UM.
DEL 01 AL 31 DE MAYO DE 2015
(expresado en Soles)
1 COSTOS FIJOS
ADMINISTRADOR S/. 650.00
GERENTE DE VENTAS S/. 700.00
JEFE DE PRODUCCION S/. 700.00
ALQUILER DE LOCAL S/. 720.00
S/. 2,770.00
2 COSTOS VARIABLES
MATERIALES S/. 2,476.00
MANO DE OBRA S/. 2,168.85
ASISTENTE ADM S/. 600.00
LUZ Y AGUA S/. 250.00
S/. 5,494.85
3 VENTAS NETAS
VENTAS NETAS S/. 14,876.73

PE: S/. 2,770.00

1- (5494.85/148 S/. 0.63
PUNTO DE EQUILIBRIO S/. 4,392.35

153.53 P.E. UNID. FISICAS.

 AMERICA S.A.
GRAFICO PUNTO DE EQUILIBRIO UM. Y UF.
DEL 01 AL 31 DE MAYO DE 2015
(expresado en Soles)
COSTO FIJO S/. 2,770.00
COSTO + 80% S/. 28.61 S/. 16,000.00
COSTO VARIABLE S/. 10.57
P.E. UF. 153.53
S/. 14,000.00
UTILIDADES S/. 0.00

S/. 12,000.00
UNIDADES VENTAS Costos Fijos COSTOS P. de Equilibrio UM. UTILIDAD
0 S/. 0.00 S/. 2,770.00 S/. 2,770.00 S/. 4,392.35 -S/. 1,622.35
52 S/. 1,487.67 S/. 2,770.00 S/. 3,319.49 S/. 4,392.35 -S/. 1,072.87 S/. 10,000.00
104 S/. 2,975.35 S/. 2,770.00 S/. 3,868.97 S/. 4,392.35 -S/. 523.38
153.53 S/. 4,392.36 S/. 2,770.00 S/. 4,392.36 S/. 4,392.35 S/. 0.00 S/. 8,000.00
208 S/. 5,950.70 S/. 2,770.00 S/. 4,967.94 S/. 4,392.35 S/. 575.59
260 S/. 7,438.37 S/. 2,770.00 S/. 5,517.43 S/. 4,392.35 S/. 1,125.07 S/. 6,000.00
312 S/. 8,926.04 S/. 2,770.00 S/. 6,066.91 S/. 4,392.35 S/. 1,674.56
364 S/. 10,413.72 S/. 2,770.00 S/. 6,616.40 S/. 4,392.35 S/. 2,224.04 S/. 4,000.00
416 S/. 11,901.39 S/. 2,770.00 S/. 7,165.88 S/. 4,392.35 S/. 2,773.53
468 S/. 13,389.06 S/. 2,770.00 S/. 7,715.37 S/. 4,392.35 S/. 3,323.01
S/. 2,000.00
520 S/. 14,876.74 S/. 2,770.00 S/. 8,264.85 S/. 4,392.35 S/. 3,872.50

S/. 0.00
0 100
S.A.
ILIBRIO UM. Y UF.
AYO DE 2015
Soles)

S/. 16,000.00

S/. 14,000.00

S/. 12,000.00

S/. 10,000.00
VENTAS
S/. 8,000.00 COSTOS FIJOS
COSTOS VARIABLES
PUNTO DE EQUILIBRIO
S/. 6,000.00

S/. 4,000.00

S/. 2,000.00

S/. 0.00
0 100 200 300 400 500 600
 AMERICA S.A.
PRESUPUESTO DE VENTAS
del 01 al 31 de Mayo de 2015
(Expresado en soles)

Mensual A1 A2
DETALLE
U.F. U.M. U.F. U.M. U.F. U.M.
Ventas brutas 520 S/. 17,554.55 6240 S/. 210,654.60 6240 S/. 210,654.60

IGV - S/. 2,677.81 - S/. 32,133.75 - S/. 32,133.75

Ventas Netas 520 S/. 14,876.74 6240 S/. 178,520.85 6240 S/. 178,520.85
 A3
U.F. U.M.
6240 S/. 210,654.60

- S/. 32,133.75

6240 S/. 178,520.85

 AMERICA S.A.
PRESUPUESTO DE COMPRAS
del 01 al 31 de Mayo de 2015
(Expresado en soles)

MENSUAL A1 A2
DETALLE
U.F. U.M. U.F. U.M. U.F. U.M.
TELA 180 S/. 1,530.00 2160 S/. 18,360.00 2160 S/. 18,360.00
TELA ESP. 120 S/. 660.00 1440 S/. 7,920.00 1440 S/. 7,920.00
EMPAQUE 520 S/. 286.00 6240 S/. 3,432.00 6240 S/. 3,432.00
TOTALES - S/. 2,476.00 - S/. 29,712.00 - S/. 29,712.00
 A3
U.F. U.M.
2160 S/. 18,360.00
1440 S/. 7,920.00
6240 S/. 3,432.00
- S/. 29,712.00
 AMERICA S.A.
PRESUPUESTO DE MANO DE OBRA DIRECTA
del 01 al 31 de Mayo de 2015
(Expresado en soles)

DETALLE MENSUAL A1 A2 A3

SUELDO S/. 1,500.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

VACACIONES S/. 125.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
CTS S/. 135.42 S/. 1,625.00 S/. 1,625.00 S/. 1,625.00
GRATIF. S/. 250.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
ESSALUD S/. 146.25 S/. 1,755.00 S/. 1,755.00 S/. 1,755.00
SENATI S/. 12.19 S/. 146.25 S/. 146.25 S/. 146.25
TOTAL S/. 2,168.85 S/. 26,026.25 S/. 26,026.25 S/. 26,026.25
 AMERICA S.A.
PRESUPUESTO DE COSTOS INDIRECTOS
del 01 al 31 de Mayo de 2015
(Expresado en soles)

DETALLE MENSUAL A1 A2 A3

JEFE DE TALLER S/. 700.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00
LUZ Y AGUA S/. 125.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
ALQUILER S/. 180.00 S/. 2,160.00 S/. 2,160.00 S/. 2,160.00
TOTAL S/.1,005.00 S/. 12,060.00 S/. 12,060.00 S/. 12,060.00
 AMERICA S.A.
PRESUPUESTO DE COSTO DE PRODUCCIÓN
del 01 al 31 de Mayo de 2015
(Expresado en soles)

DETALLE MENSUAL A1 A2 A3

1 M.P.D. S/. 2,476.00 S/. 29,712.00 S/. 29,712.00 S/. 29,712.00

TELA S/. 1,530.00 S/. 18,360.00 S/. 18,360.00 S/. 18,360.00
TELA ESP. S/. 660.00 S/. 7,920.00 S/. 7,920.00 S/. 7,920.00
EMPAQUE S/. 286.00 S/. 3,432.00 S/. 3,432.00 S/. 3,432.00
2 M.O.D. S/. 2,168.85 S/. 26,026.25 S/. 26,026.25 S/. 26,026.25
SUELDO S/. 1,500.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00
VACACIONES S/. 125.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
CTS S/. 135.42 S/. 1,625.00 S/. 1,625.00 S/. 1,625.00
GRATIF. S/. 250.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
ESSALUD S/. 146.25 S/. 1,755.00 S/. 1,755.00 S/. 1,755.00
SENATI S/. 12.19 S/. 146.25 S/. 146.25 S/. 146.25
3 CARGA FABRIL S/. 1,005.00 S/. 12,060.00 S/. 12,060.00 S/. 12,060.00
JEFE DE TALLER S/. 700.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00
LUZ Y AGUA S/. 125.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
ALQUILER S/. 180.00 S/. 2,160.00 S/. 2,160.00 S/. 2,160.00
TOTAL GLOBAL S/. 5,649.85 S/. 67,798.25 S/. 67,798.25 S/. 67,798.25
 AMERICA S.A.
PRESUPUESTO DE GASTOS GENERALES
del 01 al 31 de Mayo de 2015
(Expresado en soles)

DETALLE MENSUAL A1 A2 A3

1 Gastos Administrativos S/. 1,591.00 S/. 19,092.00 S/. 19,092.00 S/. 19,092.00
Administrador S/. 650.00 S/. 7,800.00 S/. 7,800.00 S/. 7,800.00
Asistente Administrativo S/. 600.00 S/. 7,200.00 S/. 7,200.00 S/. 7,200.00
Luz y Agua S/. 125.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
Alquiler S/. 216.00 S/. 2,592.00 S/. 2,592.00 S/. 2,592.00
2 Gastos de Ventas S/. 1,024.00 S/. 12,288.00 S/. 12,288.00 S/. 12,288.00
Gerente de Ventas S/. 700.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00
Alquiler S/. 324.00 S/. 3,888.00 S/. 3,888.00 S/. 3,888.00
TOTAL S/. 2,615.00 S/. 31,380.00 S/. 31,380.00 S/. 31,380.00
 AMERICA S.A.
PRESUPUESTO DE GASTOS GENERALES
del 01 al 31 de Mayo de 2015
(Expresado en soles)

DETALLE A1 A2 A3

VENTAS NETAS S/. 178,520.85 S/. 178,520.85 S/. 178,520.85

(COSTO DE PRODUCCIÓN) S/. 67,798.25 S/. 67,798.25 S/. 67,798.25
UTILIDAD BRUTA S/. 110,722.60 S/. 110,722.60 S/. 110,722.60
GASTOS GENERALES S/. 31,380.00 S/. 31,380.00 S/. 31,380.00
UTILIDAD ANTES DEL IR. S/. 79,342.60 S/. 79,342.60 S/. 79,342.60
IMPUESTO A LA RENTA S/. 22,215.93 S/. 22,215.93 S/. 22,215.93
UTILIDAD NETA S/. 57,126.67 S/. 57,126.67 S/. 57,126.67