Presupuestal.docx

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VENTAS DETALLADO

JULIO 2015

LunesMartesMircolesJuevesViernesSbadoDomingo

10 und15 und15 und

10 und15 und15 und

20 und25 und25 und

20 und25 und25 und

20 undTOTAL240 und

AGOSTO 2015


25 und25 und

10 und15 und15 und

10 und15 und15 und

10 und15 und15 und

10 und15 und15 und

TOTAL210 und

SEPTIEMBRE 2015


10 und15 und15 und

10 und15 und15 und

10 und15 und15 und

10 und15 und15 und

TOTAL160 und

OCTUBRE 2015


10 und15 und15 und

10 und15 und15 und

10 und15 und15 und

10 und15 und15 und

10 und15 undTOTAL185 und

I.E.S.T.P. Manuel Seoane Corrales

PRESUPUESTO DE VENTA

DETALLEJulioAgostoSeptiembreOctubre

Cantidad240 und210 und160 und185 und

Valor de Venta Unitario S/. 7.00 S/. 7.00 S/. 7.00 S/. 7.00

Valor Total S/. 1,680.00 S/. 1,470.00 S/. 1,120.00 S/. 1,295.00

IGV (18%) S/. 302.40 S/. 264.60 S/. 201.60 S/. 233.10

Precio de Venta S/. 1,982.40 S/. 1,734.60 S/. 1,321.60 S/. 1,528.10

PRESUPUESTO DE CUENTAS POR COBRAR


Venta Julio S/. 1,784.16 S/. 198.24

Venta Agosto S/. 1,561.14 S/. 173.46

Venta Setiembre S/. 1,189.44 S/. 132.16

Venta Octubre S/. 1,375.29

Venta al Contado (90%) S/. 1,784.16 S/. 1,759.38 S/. 1,362.90 S/. 1,507.45

Venta al Crdito (10%) S/. 198.24 S/. 173.46 S/. 132.16 S/. 152.81


PRESUPUESTO DE PRODUCCIN DE UNIDADES


Venta Planificada240 und210 und160 und185 und

(+)Inventario Final (20%)48 und42 und32 und37 und

Unidades Requeridas288 und252 und192 und222 und

(-)Inventario Inicial0 -48 und-42 und-32 und

Unidades a Producir288 und204 und150 und190 und

PRESUPUESTO DE MATERIA PRIMA CONSUMIDA EN UNIDADES FSICAS



Total Cuerina Consumido (75cm por und.)216.00 m153.00 m112.50 m142.50 m

Total Hebillas Consumido (1 por und.)288 und.204 und.150 und.190 und.

Total Hilo Consumido (162cm por und.)466.56 m330.48 m243.00 m307.80 m

PRESUPUESTO DE MATERIA PRIMA CONSUMIDA EN UNIDADES MONETARIAS



Total Costo Cuerina Consumido (S/. 0.85/m) S/. 183.60 S/. 130.05 S/. 95.63 S/. 121.13

Total Costo Hebillas Consumidas (S/. 0.50/und.) S/. 144.00 S/. 102.00 S/. 75.00 S/. 95.00

Total Costo Hilo Consumido (S/. 12.00/cono-5000m) S/. 1.12 S/. 0.79 S/. 0.58 S/. 0.74

Total Costo de Materia Prima Requerida S/. 328.72 S/. 232.84 S/. 171.21 S/. 216.86


PRESUPUESTO DE COMPRA DE MATERIA PRIMA EN UNIDADES FSICAS


Cuerina (m)HebillaHiloCuerinaHebillaHiloCuerinaHebillaHiloCuerinaHebillaHilo

Materia Prima Consumida216.00 m288 und466.56 m153.00 m204 und330.48 m112.50 m150 und243.00 m142.50 m190 und307.80 m

(+)Inventario Final de M.P. 84.00 m12 und4533.44 m31.00 m12 und4202.96 m18.50 m6 und3959.96 m76.00 m8 und3652.16 m

Materia Prima Requerida300.00 m300 und5000.00 m184.00 m216 und4533.44 m131.00 m156 und4202.96 m218.50 m198 und3959.96 m

(-)Inventario Inicial de M.P.0.00 0 und0.00 84.00 m12 und4533.44 m31.00 m12 und4202.96 18.50 6 und3959.96

Unidades a Comprar300.00 m300 und5000.00 m100.00 m204 und0.00 m100.00 m144 und0.00 m200.00 m192 und0.00 m

PRESUPUESTO DE COMPRA DE MATERIA PRIMA EN UNIDADES MONETARIAS


Cuerina (m)HebillaHiloCuerinaHebillaHiloCuerinaHebillaHiloCuerinaHebillaHilo

Unidades a Comprar300.00 m300.00 m5000.00 m100.00 m204.00 m0.00 m100.00 m144.00 m0.00 m200.00 m192.00 m0.00 m

Valor de Compra Unitario S/. 0.85 S/. 0.50 S/. 0.0024 S/. 0.85 S/. 0.50 S/. 0.0024 S/. 0.85 S/. 0.50 S/. 0.0024 S/. 0.85 S/. 0.50 S/. 0.0024

Valor Total S/. 255.00 S/. 150.00 S/. 12.00 S/. 85.00 S/. 102.00 S/. - S/. 85.00 S/. 72.00 S/. - S/. 170.00 S/. 96.00 S/. -

IGV (18%) S/. 45.90 S/. 27.00 S/. 2.16 S/. 15.30 S/. 18.36 S/. - S/. 15.30 S/. 12.96 S/. - S/. 30.60 S/. 17.28 S/. -

Precio de Compra S/. 300.90 177 und S/. 14.16 S/. 100.30 S/. 120.36 S/. - S/. 100.30 S/. 84.96 S/. - S/. 200.60 S/. 113.28 S/. -

Total Precio de Compra S/. 492.06 S/. 220.66 S/. 185.26 S/. 313.88

PRESUPUESTO DE CUENTAS POR PAGAR


Compra Julio S/. 442.85 S/. 49.21

Compra Agosto S/. 198.59 S/. 22.07

Compra Setiembre S/. 166.73 S/. 18.53

Compra Octubre S/. 282.49

Compra al Contado (90%) S/. 442.85 S/. 247.80 S/. 188.80 S/. 301.02

Compra al Crdito (10%) S/. 49.21 S/. 22.07 S/. 18.53 S/. 31.39

Planilla de Salarios

DescripcinRemuner.Promedio Gratificac.VacacionesCTSTotal Remuner.Total Remuneracin AfectaDescuentos TrabajadorTotal DescuentoNeto a PagarAportes EmpleadorTotal Aportes

ONP 13%AFPESSALUD 9%Senati 0.75%SCTR 1.55%

JulioS/. 432.00S/. 72.00S/. 36.00S/. 42.00S/. 582.00S/. 468.00S/. 60.84-S/. 60.84S/. 521.16S/. 42.12S/. 3.51S/. 7.25S/. 52.88

AgostoS/. 306.00S/. 51.00S/. 25.50S/. 29.75S/. 412.25S/. 331.50S/. 43.10-S/. 43.10S/. 369.16S/. 29.84S/. 2.49S/. 5.14S/. 37.46

SeptiembreS/. 225.00S/. 37.50S/. 18.75S/. 21.88S/. 303.13S/. 243.75S/. 31.69-S/. 31.69S/. 271.44S/. 21.94S/. 1.83S/. 3.78S/. 27.54

OctubreS/. 285.00S/. 47.50S/. 23.75S/. 27.71S/. 383.96S/. 308.75S/. 40.14-S/. 40.14S/. 343.82S/. 27.79S/. 2.32S/. 4.79S/. 34.89

PRESUPUESTO DE MANO DE OBRA CONSUMIDA


Total Remuneracin S/. 582.00 S/. 412.25 S/. 303.13 S/. 383.96

Total Aportes S/. 52.88 S/. 37.46 S/. 27.54 S/. 34.89

Costo Total M.O.D. S/. 634.88 S/. 449.71 S/. 330.67 S/. 418.85

PRESUPUESTO DE COSTO DE CIF


Depreciacin de la Mq. Recta S/. 8.33 S/. 8.33 S/. 8.33 S/. 8.33

Energa Elctrica S/. 14.40 S/. 10.20 S/. 7.50 S/. 9.50

Alquiler de Local S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00

Agua S/. 8.00 S/. 8.00 S/. 8.00 S/. 8.00

Total CIF S/. 180.73 S/. 176.53 S/. 173.83 S/. 175.83

PRESUPUESTO DE COSTO DE PRODUCCIN TOTAL


Materia Prima Directa S/. 328.72 S/. 232.84 S/. 171.21 S/. 216.86

Mano de Obra Directa S/. 634.88 S/. 449.71 S/. 330.67 S/. 418.85

CIF S/. 180.73 S/. 176.53 S/. 173.83 S/. 175.83

Total Valor de Produccin S/. 1,144.34 S/. 859.09 S/. 675.71 S/. 811.54

PRESUPUESTO DE COSTO DE PRODUCCIN UNITARIO


Total Valor de Produccin S/. 1,144.34 S/. 859.09 S/. 675.71 S/. 811.54


Valor Unitario S/. 4.77 S/. 4.09 S/. 4.22 S/. 4.39


PRESUPUESTO DE INVENTARIO FINAL

DescripcinUnidadesV. UnitarioV. Total

Materia Prima Directa

Cuerina

Julio84.00 m S/. 0.85 S/. 71.40

Agosto31.00 m S/. 0.85 S/. 26.35

Septiembre18.50 m S/. 0.85 S/. 15.73

Octubre76.00 m S/. 0.85 S/. 64.60

Hebilla

Julio12 und S/. 0.50 S/. 6.00

Agosto12 und S/. 0.50 S/. 6.00

Septiembre6 und S/. 0.50 S/. 3.00

Octubre8 und S/. 0.50 S/. 4.00

Hilo

Julio4533.44 m S/. 0.0024 S/. 10.88

Agosto4202.96 m S/. 0.0024 S/. 10.09

Septiembre3959.96 m S/. 0.0024 S/. 9.50

Octubre3652.16 m S/. 0.0024 S/. 8.77

Producto Terminado - Correas

Julio48 und S/. 4.77 S/. 228.87

Agosto42 und S/. 4.09 S/. 171.82

Septiembre32 und S/. 4.22 S/. 135.14

Octubre37 und S/. 4.39 S/. 162.31

PRESUPUESTO DE COSTO DE VENTAS


Materia Prima Directa S/. 328.72 S/. 232.84 S/. 171.21 S/. 216.86

Mano de Obra Directa S/. 634.88 S/. 449.71 S/. 330.67 S/. 418.85

CIF S/. 180.73 S/. 176.53 S/. 173.83 S/. 175.83

Costo de Fabricacin S/. 1,144.34 S/. 859.09 S/. 675.71 S/. 811.54

(+) Inv. I. P.P. S/. - S/. - S/. - S/. -

(-) Inv. F.P.P. S/. - S/. - S/. - S/. -

Costo de Produccin S/. 1,144.34 S/. 859.09 S/. 675.71 S/. 811.54

(+) Inv. I. P.T. S/. - S/. 228.87S/. 171.82S/. 135.14

(-) Inv. F.P.T.S/. -228.87S/. -171.82S/. -135.14S/. -162.31

Costo de Ventas S/. 915.47 S/. 916.14 S/. 712.39 S/. 784.38

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Presupuestal.docx