Compania Moda SA produce trei produse de imbracaminte pentru onorarea unor comenzi de uniforme pentru anga

Avand in vedere ca aceasta companie va produce uniforme in urma unei comenzi nu dispune de solduri initiale la pr
Deasemenea se ia cazul ideal in care firma nu are produse cu defecte refuzate de client. Clientul doreste un numar e
Vom realiza pentru perioada urmatoare de 1 an bugetele aferente fiecarei categorii de venituri si cheltuieli in functi
Compania detine si o hala pe care a inchiriat-o si incaseaza o chirie lunara de 10.000 euro, deasemenea are incheiat
fabrici de confectii prin care ofera mentenanta pentru utilaje.

Venit/Luna/pr
Vanzari bugetate pret (euro) cantitate Cantitate/luna
odus
Camasa € 45.00 36000 3000 € 135,000.00
Fusta € 30.00 18000 1500 € 45,000.00
Pantaloni € 35.00 15000 1250 € 43,750.00
€ 223,750.00

Utilizarea materiei prime pe fiecare produs

Stofa Ata Nasturi Fermoar
Camasa € 3.00 € 1.50 € 2.00 € -00
Fusta € 4.00 € 1.00 € 1.00 € 1.50
Pantaloni € 4.50 € 1.50 € 0.50 € 1.50

Stofa Ata Nasturi Fermoar

Costul pe unitate € 4.00 € 3.00 € 1.00 € 1.50

Bugetul inventarului
materiilor prime
Stofa Ata Nasturi Fermoar
Sold initial 2000 1000 1500 500
sold final 500 100 100 50

Camasa Fusta Pantaloni

Ore preconizate pentru 6.5 4.5 5.5
fiecare unitate de produs

€ 6.50 € 6.50 € 6.50

Cost forta de munca / ora
de uniforme pentru angajatii a 100 companii de paza .
ne de solduri initiale la produse si nici nu va avea sold final la ele.
entul doreste un numar egal de uniforme in fiecare luna a anului 20X2
turi si cheltuieli in functie de urmatoarele informatii:
deasemenea are incheiate contracte de prestari servicii cu alte
 Bugetul veniturilor

Q1 Q2
Ianuarie Februarie Martie Aprilie Mai
Venituri obtinute
€ 223,750.00 € 223,750.00 € 223,750.00 € 223,750.00 € 223,750.00
din vanzari
Venituri din
€ 1,200.00 € 1,200.00 € 1,200.00 € 1,200.00 € 1,200.00
dobanzi
Venituri din chirii € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00
Venituri din
€ 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00
prestari servicii
Venituri din
€ 12,000.00 € -00 € -00 € -00 € 7,000.00
activele cedate
Total € 261,950.00 € 249,950.00 € 249,950.00 € 249,950.00 € 256,950.00
etul veniturilor

Q2 Q3 Q4
Iunie Iulie August Septembrie Octombrie Noiembrie Decembrie
€ 223,750.00 € 223,750.00 € 223,750.00 € 223,750.00 € 223,750.00 € 223,750.00 € 223,750.00

€ 1,200.00 € 1,200.00 € 1,200.00 € 1,200.00 € 1,200.00 € 1,200.00 € 1,200.00

€ 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00
€ 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00

€ -00 € -00 € -00 € -00 € -00 € -00 € 7,000.00

€ 249,950.00 € 249,950.00 € 249,950.00 € 249,950.00 € 249,950.00 € 249,950.00 € 256,950.00

Total venituri
anuale

€ 2,685,000.00

€ 14,400.00
€ 120,000.00
€ 180,000.00

€ 26,000.00

€ 3,025,400.00
 Bugetul productiei

Q1 Q2 Q3
Ianuarie Februarie Martie Aprilie Mai Iunie Iulie
Camasa 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Fusta 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Pantaloni 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00
Total 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 5,750.00
 Q3 Q4 Total vanzare
anuala
August Septembrie Octombrie Noiembrie Decembrie
3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 36,000.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 18,000.00
1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 15,000.00

5,750.00 5,750.00 5,750.00 5,750.00 5,750.00 69,000.00

 Q1
Ianuarie Februarie Martie
Camasa Fusta Pantaloni Camasa Fusta Pantaloni Camasa
Stofa 9,000.00 6,000.00 5,625.00 9,000.00 6,000.00 5,625.00 9,000.00
Ata 4,500.00 1,500.00 1,875.00 4,500.00 1,500.00 1,875.00 4,500.00
Nasturi 6,000.00 1,500.00 625.00 6,000.00 1,500.00 625.00 6,000.00
Fermoar -00 2,250.00 1,875.00 -00 2,250.00 1,875.00 -00
Consum de
19,500.00 11,250.00 10,000.00 19,500.00 11,250.00 10,000.00 19,500.00
materiale bugetat
 Bugetul consumului de materiale prime

Q2
Martie Aprilie Mai Iunie
Fusta Pantaloni Camasa Fusta Pantaloni Camasa Fusta Pantaloni Camasa
6,000.00 5,625.00 9,000.00 6,000.00 5,625.00 9,000.00 6,000.00 5,625.00 9,000.00
1,500.00 1,875.00 4,500.00 1,500.00 1,875.00 4,500.00 1,500.00 1,875.00 4,500.00
1,500.00 625.00 6,000.00 1,500.00 625.00 6,000.00 1,500.00 625.00 6,000.00
2,250.00 1,875.00 -00 2,250.00 1,875.00 -00 2,250.00 1,875.00 -00

11,250.00 10,000.00 19,500.00 11,250.00 10,000.00 19,500.00 11,250.00 10,000.00 19,500.00

 Q3
Iunie Iulie August Septembrie
Fusta Pantaloni Camasa Fusta Pantaloni Camasa Fusta Pantaloni Camasa
6,000.00 5,625.00 9,000.00 6,000.00 5,625.00 9,000.00 6,000.00 5,625.00 9,000.00
1,500.00 1,875.00 4,500.00 1,500.00 1,875.00 4,500.00 1,500.00 1,875.00 4,500.00
1,500.00 625.00 6,000.00 1,500.00 625.00 6,000.00 1,500.00 625.00 6,000.00
2,250.00 1,875.00 -00 2,250.00 1,875.00 -00 2,250.00 1,875.00 -00

11,250.00 10,000.00 19,500.00 11,250.00 10,000.00 19,500.00 11,250.00 10,000.00 19,500.00

 Q4
Septembrie Octombrie Noiembrie Decembrie
Fusta Pantaloni Camasa Fusta Pantaloni Camasa Fusta Pantaloni Camasa
6,000.00 5,625.00 9,000.00 6,000.00 5,625.00 9,000.00 6,000.00 5,625.00 9,000.00
1,500.00 1,875.00 4,500.00 1,500.00 1,875.00 4,500.00 1,500.00 1,875.00 4,500.00
1,500.00 625.00 6,000.00 1,500.00 625.00 6,000.00 1,500.00 625.00 6,000.00
2,250.00 1,875.00 -00 2,250.00 1,875.00 -00 2,250.00 1,875.00 -00

11,250.00 10,000.00 19,500.00 11,250.00 10,000.00 19,500.00 11,250.00 10,000.00 19,500.00

Decembrie Total
Fusta Pantaloni
6,000.00 5,625.00 247,500.00
1,500.00 1,875.00 94,500.00
1,500.00 625.00 97,500.00
2,250.00 1,875.00 49,500.00

11,250.00 10,000.00 489,000.00

 Bugetul aprovi

Q1
Ianuarie Februarie
Stofa Ata Nasturi Fermoar Stofa Ata
Sold initial 2000 1000 1500 500 2000 1000
Sold final 500 100 100 50 500 100
Bugetul mat prime 20,625.00 7,875.00 8,125.00 4,125.00 20,625.00 7,875.00
Aprovizionare 19,125.00 6,975.00 6,725.00 3,675.00 19,125.00 6,975.00
Cost standard pe unitate € 4.00 € 3.00 € 1.00 € 1.50 € 4.00 € 3.00
Buget aprovizionare € 76,500.00 € 20,925.00 € 6,725.00 € 5,512.50 € 76,500.00 € 20,925.00
Bugetul aprovizionarii cu materii prime

Q1
Februarie Martie Aprilie
Nasturi Fermoar Stofa Ata Nasturi Fermoar Stofa Ata
1500 500 2000 1000 1500 500 2000 1000
100 50 500 100 100 50 500 100
8,125.00 4,125.00 20,625.00 7,875.00 8,125.00 4,125.00 20,625.00 7,875.00
6,725.00 3,675.00 19,125.00 6,975.00 6,725.00 3,675.00 19,125.00 6,975.00
€ 1.00 € 1.50 € 4.00 € 3.00 € 1.00 € 1.50 € 4.00 € 3.00
€ 6,725.00 € 5,512.50 € 76,500.00 € 20,925.00 € 6,725.00 € 5,512.50 € 76,500.00 € 20,925.00
 Q2
Aprilie Mai Iunie
Nasturi Fermoar Stofa Ata Nasturi Fermoar Stofa Ata
1500 500 2000 1000 1500 500 2000 1000
100 50 500 100 100 50 500 100
8,125.00 4,125.00 20,625.00 7,875.00 8,125.00 4,125.00 20,625.00 7,875.00
6,725.00 3,675.00 19,125.00 6,975.00 6,725.00 3,675.00 19,125.00 6,975.00
€ 1.00 € 1.50 € 4.00 € 3.00 € 1.00 € 1.50 € 4.00 € 3.00
€ 6,725.00 € 5,512.50 € 76,500.00 ### € 6,725.00 € 5,512.50 € 76,500.00 ###
 Q3
Iunie Iulie August
Nasturi Fermoar Stofa Ata Nasturi Fermoar Stofa Ata
1500 500 2000 1000 1500 500 2000 1000
100 50 500 100 100 50 500 100
8,125.00 4,125.00 20,625.00 7,875.00 8,125.00 4,125.00 20,625.00 7,875.00
6,725.00 3,675.00 19,125.00 6,975.00 6,725.00 3,675.00 19,125.00 6,975.00
€ 1.00 € 1.50 € 4.00 € 3.00 € 1.00 € 1.50 € 4.00 € 3.00
€ 6,725.00 € 5,512.50 € 76,500.00 ### € 6,725.00 € 5,512.50 € 76,500.00 ###
 Q3
August Septembrie Octombrie
Nasturi Fermoar Stofa Ata Nasturi Fermoar Stofa Ata
1500 500 2000 1000 1500 500 2000 1000
100 50 500 100 100 50 500 100
8,125.00 4,125.00 20,625.00 7,875.00 8,125.00 4,125.00 20,625.00 7,875.00
6,725.00 3,675.00 19,125.00 6,975.00 6,725.00 3,675.00 19,125.00 6,975.00
€ 1.00 € 1.50 € 4.00 € 3.00 € 1.00 € 1.50 € 4.00 € 3.00
€ 6,725.00 € 5,512.50 € 76,500.00 € 20,925.00 € 6,725.00 € 5,512.50 € 76,500.00 € 20,925.00
 Q4
Octombrie Noiembrie Decembrie
Nasturi Fermoar Stofa Ata Nasturi Fermoar Stofa Ata
1500 500 2000 1000 1500 500 2000 1000
100 50 500 100 100 50 500 100
8,125.00 4,125.00 20,625.00 7,875.00 8,125.00 4,125.00 20,625.00 7,875.00
6,725.00 3,675.00 19,125.00 6,975.00 6,725.00 3,675.00 19,125.00 6,975.00
€ 1.00 € 1.50 € 4.00 € 3.00 € 1.00 € 1.50 € 4.00 € 3.00
€ 6,725.00 € 5,512.50 € 76,500.00 € 20,925.00 € 6,725.00 € 5,512.50 € 76,500.00 € 20,925.00
 Total
Decembrie
Nasturi Fermoar
1500 500
100 50
8,125.00 4,125.00
6,725.00 3,675.00 438,000.00
€ 1.00 € 1.50
€ 6,725.00 € 5,512.50 € 1,315,950.00
 Q1
Ianuarie Februarie
Camasa Fusta Pantaloni Camasa Fusta Pantaloni
Productie bugetata 3,000.00 1,500.00 1,250.00 3,000.00 1,500.00 1,250.00
Ore bugetate per 6.5 4.5 5.5 6.5 4.5 5.5
produs
Buget total de ore de 19,500.00 6,750.00 6,875.00 19,500.00 6,750.00 6,875.00
muncă
Tarif per ora de € 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50
muncă
Cost cu forta de € 126,750.00 € 43,875.00 € 44,687.50 € 126,750.00 € 43,875.00 € 44,687.50
munca
 Bugetul fortei de munca

Q2
Martie Aprilie Mai
Camasa Fusta Pantaloni Camasa Fusta Pantaloni Camasa
3,000.00 1,500.00 1,250.00 3,000.00 1,500.00 1,250.00 3,000.00
6.5 4.5 5.5 6.5 4.5 5.5 6.5

19,500.00 6,750.00 6,875.00 19,500.00 6,750.00 6,875.00 19,500.00

€ 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50

€ 126,750.00 € 43,875.00 € 44,687.50 € 126,750.00 € 43,875.00 € 44,687.50 € 126,750.00

 Q2
Mai Iunie Iulie
Fusta Pantaloni Camasa Fusta Pantaloni Camasa Fusta
1,500.00 1,250.00 3,000.00 1,500.00 1,250.00 3,000.00 1,500.00
4.5 5.5 6.5 4.5 5.5 6.5 4.5

6,750.00 6,875.00 19,500.00 6,750.00 6,875.00 19,500.00 6,750.00

€ 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50

€ 43,875.00 € 44,687.50 € 126,750.00 € 43,875.00 € 44,687.50 € 126,750.00 € 43,875.00

 Q3
Iulie August Septembrie
Pantaloni Camasa Fusta Pantaloni Camasa Fusta Pantaloni
1,250.00 3,000.00 1,500.00 1,250.00 3,000.00 1,500.00 1,250.00
5.5 6.5 4.5 5.5 6.5 4.5 5.5

6,875.00 19,500.00 6,750.00 6,875.00 19,500.00 6,750.00 6,875.00

€ 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50

€ 44,687.50 € 126,750.00 € 43,875.00 € 44,687.50 € 126,750.00 € 43,875.00 € 44,687.50

 Q4
Octombrie Noiembrie Decembrie
Camasa Fusta Pantaloni Camasa Fusta Pantaloni Camasa
3,000.00 1,500.00 1,250.00 3,000.00 1,500.00 1,250.00 3,000.00
6.5 4.5 5.5 6.5 4.5 5.5 6.5

19,500.00 6,750.00 6,875.00 19,500.00 6,750.00 6,875.00 19,500.00

€ 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50 € 6.50

€ 126,750.00 € 43,875.00 € 44,687.50 € 126,750.00 € 43,875.00 € 44,687.50 € 126,750.00

Decembrie Total
Fusta Pantaloni
1,500.00 1,250.00
4.5 5.5

6,750.00 6,875.00

€ 6.50 € 6.50

€ 43,875.00 € 44,687.50 € 2,583,750.00

 Bugetul cheltuielilor
Q1 Q2
Ianuarie Februarie Martie Aprilie Mai

Cheltuieli cu materiile € 109,662.50 € 109,662.50 € 109,662.50 € 109,662.50 € 109,662.50

prime
Cheltuieli cu forta de € 215,312.50 € 215,312.50 € 215,312.50 € 215,312.50 € 215,312.50
munca
Cheltuieli cu energia € 1,500.00 € 2,000.00 € 1,800.00 € 2,000.00 € 1,800.00
si apa
Cheltuieli € 2,000.00 € 2,100.00 € 2,000.00 € 2,200.00 € 2,300.00
administrative
Alte cheltuieli € 200.00 € 200.00 € 200.00 € 200.00 € 200.00
financiare
Rate bancare € 500.00 € 500.00 € 500.00 € 500.00 € 500.00
Achizitia de utilaje € -00 € -00 € -00 € -00 € -00
Total € 326,475.00 € 326,975.00 € 326,775.00 € 326,975.00 € 326,775.00
getul cheltuielilor
Q2 Q3 Q4
Iunie Iulie August Septembrie Octombrie Noiembrie Decembrie

€ 109,662.50 € 109,662.50 € 109,662.50 € 109,662.50 € 109,662.50 € 109,662.50 € 109,662.50

€ 215,312.50 € 215,312.50 € 215,312.50 € 215,312.50 € 215,312.50 € 215,312.50 € 215,312.50

€ 2,500.00 € 1,200.00 € 1,500.00 € 1,700.00 € 2,000.00 € 2,500.00 € 2,500.00

€ 2,000.00 € 1,900.00 € 2,200.00 € 2,000.00 € 2,100.00 € 2,300.00 € 2,000.00

€ 200.00 € 200.00 € 200.00 € 200.00 € 200.00 € 200.00 € 200.00

€ 500.00 € 500.00 € 500.00 € 500.00 € 500.00 € 500.00 € 500.00
€ 15,000.00 € -00 € -00 € -00 € -00 € -00 € -00
€ 327,475.00 € 326,175.00 € 326,475.00 € 326,675.00 € 326,975.00 € 327,475.00 € 327,475.00
 Total
Cheltuieli
anuale
€ 1,315,950.00

€ 2,583,750.00

€ 23,000.00

€ 25,100.00

€ 2,400.00
€ 6,000.00
€ 15,000.00
€ 3,922,700.00
 Cash-flow

Q1 Q2
Sold initial Ianuarie Februarie Martie Aprilie Mai
€ 1,500,000.00 € 911,575.00 € 834,550.00 € 757,525.00 € 680,500.00 € 603,475.00
Q2 Q3 Q4
Iunie Iulie August Septembrie Octombrie Noiembrie
€ 526,450.00 € 449,425.00 € 372,400.00 € 295,375.00 € 218,350.00 € 141,325.00
Q4
Decembrie
€ 64,300.00