CEDULAS PRESUPUESTARIASTRABAJO DE ADMINISTRACION PRESUPUESTARIAJOSE ORDOEZ4 NIVEL "A"

Autor: Autor: Jose OrdoezNOTA: las celdas sombreadas de color celeste son celdas para ingresar datosINGRESO DE DATOS

Inversion fija:3,000,000.00InventariosInicialFinalDistribucion periodos :2periodo =40%Materia Prima (X)10,00010,0003periodo =60%Inventario inicial:20,000Materia Prima (Y)6,0006,000xperiodo =%Inventario final esperado:25,000Materia Prima (Z)3,0003,000Distrib.Ventas Presupuestadas :1P15%Produccion requerida:Mano de Obra2P25%Materia PrimaArticulo AArticulo Bhoras /trabajocosto/h3P30%M. Prima (X)20Departamento A8$ 5.004P30%M. Prima (Y)10Departamento B10$ 2.00M. Prima (Z)0.50Departamento C5$ 3.00Utilidad para el periodo :30%

Costo de materia primaC. I. FInflacion del presente ao :3.67%Materia Prima (X)350Costos Variables :99,200Materia Prima (Y)70Costos Fijos :45,000Materia Prima (Z)20Depreciacin :0.00 %

Gastos Incremento Empleados0Sueldos :2,00020%2Publicidad :6,00030%Otros :00%0Otros :00%0

CALCULOS

AOVENTAS (Y)XXY1199920,500 0002200030,100 1 1 30,100 3200135,000 2 4 70,000 4200238,000 3 9 114,000 5200343,200 4 16 172,800 166,800 10 30 386,900

166,800=10 a +5b-2166,800=10 a +5b386,900=30 a +10b1Remplazoy=5,330x+22,700166,800=10 5,330 +5b-333,600=-20 a +-10b-2166,800=53,300 +5b5,3305 +22,700386,900=30 a +10b1=113,500 -5b53,300=10 a +0b26650 +22,700b =113,50022,700b =22,700549,350a =53,300a =5,33010

CEDULA PRESUPUESTARIA DE PRODUCCION

Ventas presupuestadas:49,350

ANUALDescripcion:Inventario Final Esperado 25,000Ventas Presupuestadas (+)49,350Necesidad Requerida (=)74,350 Inv. Inicial Esperado (-)20,000 Produccin requerida (=)54,350

POR PERIODOS

PERODOSDescripcion:1P2P3P4PTOTALInventario Final Esperado 20,00010,00015,00025,00025,000Ventas Presupuestadas (+)7,40312,33814,80514,80549,350Necesidad Requerida (=)27,40322,33829,80539,80574,350 Inv. Inicial Esperado (-)20,00020,00010,00015,00020,000 Produccin requerida (=)7,4032,33819,80524,80554,350

CEDULA PRESUPUESTARIA DE INGRESOS O VENTAS

DETERMINACION DE PRECIOSCosto de produccion :857.65Costo de ventas :1.20Precio venta Unitario :1,114.95

PERODOSDescripcion1P2P3P4PTOTAL

Cantidad :7,40312,33814,80514,80549,350Precio :1,114.951,114.951,114.951,114.951,114.95Total :8,253,41113,755,68516,506,82216,506,82255,022,739

CEDULA PRESUPUESTARIA DE USO DE MATERIA PRIMA

Produccion RequeridaArticulo (A)Materia Prima1P2P3P4PTOTALM. Prima (X)214,8054,67539,61049,610108,700M. Prima (Y)17,4032,33819,80524,80554,350M. Prima (Z)0.53,7011,1699,90312,40327,175

Produccion RequeridaArticulo (B)Materia Prima1P2P3P4PTOTALM. Prima (X)000000M. Prima (Y)000000M. Prima (Z)000000

CEDULA PRESUPUESTARIA DE COSTO DE MATERIA PRIMA

Materia Prima (X)1P2P3P4PTOTALMateria Prima a ser utilizada14,8054,67539,61049,610108,700Costo unitario (*)350350350350350Subtotal5,181,7501,636,25013,863,50017,363,50038,045,000

Materia Prima (Y)1P2P3P4PTOTALMateria Prima a ser utilizada7,4032,33819,80524,80554,350Costo unitario (*)7070707070Subtotal518,175163,6251,386,3501,736,3503,804,500

Materia Prima (Z)1P2P3P4PTOTALMateria Prima a ser utilizada3,7011,1699,90312,40327,175Costo unitario (*)2020202020Subtotal74,02523,375198,050248,050543,500

TOTALES:5,773,9501,823,25015,447,90019,347,90042,393,000

CEDULA PRESUPUESTARIA DE COMPRAS DE MATERIA PRIMA POR TRIMESTRES

Nota: Se aplica la siguiente politica (Se aplica la 3era parte del siguiente periodo)La 3era parte del siguiente periodo =3

Materia Prima (X)1P2P3P4PTOTALInventario Final M.Prima4,1134,9354,93510,00010,000Uso de M. Prima (+)14,8054,67539,61049,610108,700Necesidad del Periodo presup (=)18,9189,61044,54559,610118,700Inventario Inicial (-)10,0004,1134,9354,93510,000Unidades a comprar (=)8,9185,49839,61054,675108,700Costo unitario M.Prima (*)350350350350350350Costo M. Prima (=)3,121,1251,924,12513,863,50019,136,25038,045,000

Materia Prima (y)1P2P3P4PTOTALInventario Final M.Prima4,1134,9354,9356,0006,000Uso de M. Prima (+)7,4032,33819,80524,80554,350Necesidad del Periodo presup (=)11,5157,27324,74030,80560,350Inventario Inicial (-)6,0004,1134,9354,9356,000Unidades a comprar (=)5,5153,16019,80525,87054,350Costo unitario M.Prima (*)707070707070Costo M. Prima (=)386,050221,2001,386,3501,810,9003,804,500

Materia Prima (z)1P2P3P4PTOTALInventario Final M.Prima4,1134,9354,9353,0003,000Uso de M. Prima (+)3,7011,1699,90312,40327,175Necesidad del Periodo presup (=)7,8146,10414,83815,40330,175Inventario Inicial (-)3,0004,1134,9354,9353,000Unidades a comprar (=)4,8141,9919,90310,46827,175Costo unitario M.Prima (*)202020202020Costo M. Prima (=)96,27539,825198,050209,350543,500

CEDULA PRESUPUESTARIA DE INVENTARIO FINAL DE MATERIA PRIMA

Materia Prima (X)1P2P3P4PTOTALInventario Inicial M.Prima10,0004,1134,9354,93510,000Unidades a comprar (+)8,9185,49839,61054,675108,700Materia prima disponible (=)18,9189,61044,54559,610118,700materia pirma usada (-)14,8054,67539,61049,610108,700Inventario final esperado (=)4,1134,9354,93510,00010,000Costo unitario M.Prima (*)350350350350350350Costo inventario final M. Prima (=)1,439,3751,727,2501,727,2503,500,0003,500,000

Materia Prima (y)1P2P3P4PTOTALInventario Inicial M.Prima6,0004,1134,9354,9356,000Unidades a comprar (+)5,5153,16019,80525,87054,350Materia prima disponible (=)11,5157,27324,74030,80560,350materia pirma usada (-)7,4032,33819,80524,80554,350Inventario final esperado (=)4,1134,9354,9356,0006,000Costo unitario M.Prima (*)707070707070Costo inventario final M. Prima (=)287,875345,450345,450420,000420,000

Materia Prima (z)1P2P3P4PTOTALInventario Inicial M.Prima3,0004,1134,9354,9353,000Unidades a comprar (+)4,8141,9919,90310,46827,175Materia prima disponible (=)7,8146,10414,83815,40330,175materia pirma usada (-)3,7011,1699,90312,40327,175Inventario final esperado (=)4,1134,9354,9353,0003,000Costo unitario M.Prima (*)202020202020Costo inventario final M. Prima (=)82,25098,70098,70060,00060,000

Totales:1,809,5002,171,4002,171,4003,980,0003,980,000

CEDULA PRESUPUESTARIA DE MANO DE OBRA

Articulo (A)Produccin requerida7,4032,33819,80524,80554,350

Departamento A1P2P3P4PTOTALHoras de trabajo (*)888888Mano presupuestada (=)$ 59,220.00$ 18,700.00$ 158,440.00$ 198,440.00$ 434,800.00Costo hora (*)5.00$ 5.00$ 5.00$ 5.00$ 5.00$ 5.00Costo departamento$ 296,100.00$ 93,500.00$ 792,200.00$ 992,200.00$ 2,174,000.00

Departamento B1P2P3P4PTOTALHoras de trabajo (*)101010101010Mano presupuestada (=)$ 74,025.00$ 23,375.00$ 198,050.00$ 248,050.00$ 543,500.00Costo hora (*)2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00Costo departamento$ 148,050.00$ 46,750.00$ 396,100.00$ 496,100.00$ 1,087,000.00

Departamento C1P2P3P4PTOTALHoras de trabajo (*)555555Mano presupuestada (=)$ 37,012.50$ 11,687.50$ 99,025.00$ 124,025.00$ 271,750.00Costo hora (*)3.00$ 3.00$ 3.00$ 3.00$ 3.00$ 3.00Costo departamento$ 111,037.50$ 35,062.50$ 297,075.00$ 372,075.00$ 815,250.00

TOTALES$ 4,076,250.00

CEDULA PRESUPUESTARIA DE LOS CIF

Costo Indirectos: Costo variable =99,200 =0.079Total horas hombre1,250,050

Costos Fijos:Costos Fijos =45,000 =0.036Total horas hombre1,250,050

DEPARTAMENTO (A)DEPARTAMENTO (B)1P2P3P4PTOTAL1P2P3P4PTOTALHoras mano /obra presupuestada59,220.0018,700.00158,440.00198,440.00434,800.0074,025.0023,375.00198,050.00248,050.00543,500.00

Tasa variable costo directo (*)0.0790.0790.0790.0790.0790.0790.0790.0790.0790.079(a) Total costos directos (=)4699.511483.9712573.3015747.5734504.355874.391854.9715716.6219684.4643130.43Tasa variable costo directo (*)0.0360.0360.0360.0360.0360.0360.0360.0360.0360.036(b) Total costos directos (=)2131.83673.175703.617143.5515652.172664.79841.477129.518929.4419565.22Subtotal (+)6831.352157.1518276.9122891.1250156.528539.182696.4322846.1328613.9062695.65Depreciacion (-)0.000.000.000.000.000.000.000.000.000.00Total desembolso efectivo CIF (a+b) (=)6831.3462157.14618276.90722891.12350156.5228539.1822696.43222846.13428613.90362695.652

DEPARTAMENTO ( C)1P2P3P4PTOTALHoras mano /obra presupuestada37,012.5011,687.5099,025.00124,025.00271,750.00TOTALES1P2P3P4PTOTALTasa variable costo directo (*)0.0790.0790.0790.0790.079DEP (A)6831.352157.1518276.9122891.1250156.52(a) Total costos directos (=)2937.19927.487858.319842.2321565.22DEP (B)8539.182696.4322846.1328613.9062695.65Tasa variable costo directo (*)0.0360.0360.0360.0360.036DEP (C)4269.591348.2211423.0714306.9531347.83(b) Total costos directos (=)1332.40420.733564.764464.729782.61144200.00Subtotal (+)4269.591348.2211423.0714306.9531347.83TOTAL:19640.126201.7952546.1165811.98144200.00Depreciacion (-)0.000.000.000.000.00Total desembolso efectivo CIF (a+b) (=)4269.5911348.21611423.06714306.95231347.826

CEDULA PRESUPUESTARIA GASTOS DE VENTAS

C.I.FSueldosPublicidadotrosotros2,0006,00000Incremento :2,4007,8000%00%0N empleados :4,8001010Anual1257,6001010Periodos414,40041,9504040

Detalle1P2P3P4PTOTALSueldos$ 14,400.00$ 14,400.00$ 14,400.00$ 14,400.00$ 57,600.00Publicidad$ 1,950.00$ 1,950.00$ 1,950.00$ 1,950.00$ 7,800.00otros$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00otros$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00

$ 16,350.00$ 16,350.00$ 16,350.00$ 16,350.00$ 65,400.00

ESTADO DE COSTOS

Proyeccion en aos :1.036720052006200720082009Inv. Inicial M.P$ 3,980,000.00$ 4,126,066.00$ 4,277,492.62$ 4,434,476.60$ 4,597,221.89$ 4,765,939.94Compras M.P (+)$ 42,393,000.00$ 43,948,823.10$ 45,561,744.91$ 47,233,860.95$ 48,967,343.64$ 50,764,445.15M.P disponible (=)$ 46,373,000.00$ 48,074,889.10$ 49,839,237.53$ 51,668,337.55$ 53,564,565.54$ 55,530,385.09Inv.Final M.P (-)-$ 3,980,000.00 -$ 4,126,066.00 -$ 4,277,492.62 -$ 4,434,476.60 -$ 4,597,221.89 -$ 4,765,939.94 M.P utilizada (=)$ 42,393,000.00$ 43,948,823.10$ 45,561,744.91$ 47,233,860.95$ 48,967,343.64$ 50,764,445.15M.O directa utilizada (+)$ 4,076,250.00$ 4,225,848.38$ 4,380,937.01$ 4,541,717.40$ 4,708,398.43$ 4,881,196.65Costo Primo (=)46,469,250.00 $ 48,174,671.48$ 49,942,681.92$ 51,775,578.34$ 53,675,742.07$ 55,645,641.80C.I.F (+)$ 144,200.00$ 149,492.14$ 154,978.50$ 160,666.21$ 166,562.66$ 172,675.51Costo Produccion (=)$ 46,613,450.00$ 48,324,163.62$ 50,097,660.42$ 51,936,244.56$ 53,842,304.73$ 55,818,317.32Inv. Inicial Prod. Proc (+)$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00Costo prod.proc (=)$ 46,613,450.00$ 48,324,163.62$ 50,097,660.42$ 51,936,244.56$ 53,842,304.73$ 55,818,317.32Inv. Final Prod.proc (-)$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00Costo anterior (=)$ 46,613,450.00$ 48,324,163.62$ 50,097,660.42$ 51,936,244.56$ 53,842,304.73$ 55,818,317.32Inv. Inic. artic.termin (+)$ 17,153,063.48$ 17,782,580.91$ 18,435,201.63$ 19,111,773.53$ 19,813,175.61$ 20,540,319.16Costo anterior Term (=)$ 63,766,513.48$ 66,106,744.52$ 68,532,862.05$ 71,048,018.08$ 73,655,480.35$ 76,358,636.48Inv.final artic.termin (-)$ 21,441,329.35$ 22,228,226.13$ 23,044,002.03$ 23,889,716.91$ 24,766,469.52$ 25,675,398.95Costo prod. Vendido (=)$ 42,325,184.13$ 43,878,518.39$ 45,488,860.01$ 47,158,301.18$ 48,889,010.83$ 50,683,237.53

ESTADO DE RESULTADOS

INGRESOSIngresos$ 55,022,739.37Costo P.V (-)$ 42,325,184.13Utilidad bruta ventas(=)$ 12,697,555.24Gastos operacionales(-)$ 65,400.00Utilidad de la participacion(=)$ 12,632,155.24Particip. Trabajadores15%$ 1,894,823.29Utilid. A. imp.Renta (=)$ 10,737,331.95Impuesto Renta (-)24%$ 2,576,959.67Utilidad neta (=)$ 8,160,372.28

FLUJO NETO DE EFECTIVO

20052006200720082009Utilidad$ 8,160,372.28$ 8,459,857.95$ 8,770,334.73$ 9,092,206.02$ 9,425,889.98$ 9,771,820.14Depreciacion (+)$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00Amortizacion (+)$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00 F.N.E (=)$ 8,160,372.28$ 8,459,857.95$ 8,770,334.73$ 9,092,206.02$ 9,425,889.98$ 9,771,820.14

INDICADORES

INVERSIONCosto Productos vendidos :$ 42,325,184.13Gasto de ventas :$ 65,400.00

Inversion Variable :$ 42,390,584.13Capital Propio70%$ 31,773,408.89Inversion Fija :$ 3,000,000.00Capital Financ.30%$ 13,617,175.24$ 45,390,584.13100%$ 45,390,584.13

TASA DE INTERES

NORMALCredito: Tasa Activa0.210.300.06300Credito: Tasa Pasiva0.080.700.056

Actual : 0.11900Tasa de inflacion : 0.037Tasa de descuento : 0.156 =15.60%

OPTIMISTACapital propio :8.00Inflacion :3.67Tasa de descuento :11.67

PESIMISTACapital financiado21.00Inflacion3.67Tasa de descuento24.67

VALOR ACTUAL NETO

PERODOAoFNEFACTOR DESCUENTOFNED0-$ 45,390,584.13 1-$ 45,390,584.131$ 8,459,857.95$ 0.8650519031$ 7,318,216.222$ 8,770,334.73$ 0.7483147951$ 6,562,971.243$ 9,092,206.02$ 0.6473311376$ 5,885,668.074$ 9,425,889.98$ 0.5599750325$ 5,278,263.055$ 9,771,820.14$ 0.4844074676$ 4,733,542.65

-$ 15,611,922.91 Ao0$ 45,390,584.131$ 8,459,857.95$ 36,930,726.182$ 8,770,334.73$ 17,230,192.683$ 9,092,206.02$ 26,322,398.704$ 9,425,889.98$ 35,748,288.685$ 9,771,820.14$ 45,520,108.82

VAN :$ 29,778,661.22TIR :$ 0.0928267IR :0.66PRI :5.25 aos :0.2meses :2.4dias :12

Se recupera en 5aos, 2meses, 12 dias

y^=ax+b( )( ) Ventas presupuestadasEMPRESA INDUSTRIAL "EL IDEAL S.A"