Professional Documents
Culture Documents
Estudiantes:
Mnica Guilln
Rosemary Vergara
20-52-2205
8-851-409
Fecha:
21 de octubre de 2014
Cdula 1: Presupuesto de Ventas
Productos
Sandwich
Mara
Sorbeto
TOTALES
Cantidades
Precios
340,000 B/.
260,000 B/.
220,000 B/.
Ventas estimadas
5.00 B/. 1,700,000.00
3.50 B/.
910,000.00
2.50 B/.
550,000.00
B/. 3,160,000.00
Productos
Sandwich
Mara
Sorbeto
Inventarios y Productos
Sandwich
Mara
28,333
340,000
368,333
17,000
351,333
Sorbeto
32,500
260,000
292,500
15,600
276,900
9,167
220,000
229,167
11,000
218,167
Inv. Inicial
Sandwich
Mara
Sorbeto
19,500
9,500
11,000
0.025
0.0125
0.02
0.015
0.01
0.012
0.02
0.015
0.015
Inv. Final
Sandwich
Mara
Sorbeto
20,000
11,000
15,000
0.025
0.0125
0.02
0.015
0.01
0.012
0.02
0.015
0.015
Harina
B/.
B/.
B/.
Colorante
Azcar
937.50
590.00
790.00
16,607.92
10,657.00
14,452.67
17,545.42
11,247.00
15,242.67
826.25
519.50
697.50
16,719.17
10,727.50
14,545.17
200.00 B/.
150.00 B/.
100.00
3,343,833.00 B/. 1,609,124.85 B/. 1,454,516.50
6,407,474.35
Harina
B/.
B/.
B/.
B/.
B/.
B/.
B/.
Colorante
826.25
180.00
148,725.00
3,343,833.00
3,492,558.00
187,500.00
3,305,058.00
6,319,339.35
B/.
B/.
B/.
B/.
B/.
B/.
519.50
120.00
62,340.00
1,609,124.85
1,671,464.85
88,500.00
1,582,964.85
Azcar
B/.
B/.
B/.
B/.
B/.
B/.
697.50
80.00
55,800.00
1,454,516.50
1,510,316.50
79,000.00
1,431,316.50
Productos
Sandwich
Mara
Sorbeto
TOTALES
Costo estimado por hora
Costo previsto por departamento
Costos indirectos
Supervisin
Ingeniera
Depreciacin
Seguros
TOTAL
Productos
Sandwich
Mara
B/.
B/.
B/.
B/.
B/.
12,000.00
8,000.00
5,000.00
4,000.00
29,000.00
Sorbeto
TOTAL
218,167
846,400
17,453.36
62,710.01
0.037
0.01 B/.
0.03 B/.
0.01 B/.
Costo estndar
200.00 B/.
150.00 B/.
100.00 B/.
1.30 B/.
1.25 B/.
1.00 B/.
0.05 B/.
0.04 B/.
0.01 B/.
1.30 B/.
1.25 B/.
1.00 B/.
0.04 B/.
0.03 B/.
0.01 B/.
1.30 B/.
1.25 B/.
1.00 B/.
B/.
0.023
9.33
Total
B/.
5.50
B/.
0.13
B/.
0.046
5.67
Total
B/.
7.30
B/.
0.10
0.07
0.05
0.01
Costo estndar
200.00 B/.
150.00 B/.
100.00 B/.
0.06
2.50
1.50
1.50
B/.
0.01
0.04
0.01
Costo estndar
200.00 B/.
150.00 B/.
100.00 B/.
9.25
5.00
2.25
2.00
Total
B/.
4.00
1.80
1.50
0.05
0.04
0.01
B/.
B/.
B/.
B/.
B/.
B/.
B/.
B/.
B/.
6,319,339.35
77,575.76
29,000.00
6,425,915.11
68,400.00
6,494,315.11
163,749.50
6,330,565.61
17000
15600
11000
2
1.5
1
28333
32500
9167
3
2
1.5
ESTADO DE RESULTADOS
Ventas
Costo de Ventas
Utilidad Bruta
Gastos operacionales
Utilidad operacional
Gasto financieros
PRDIDA
B/. 3,160,000.00
B/. 6,330,565.61
B/. (3,170,565.61)
B/.
15,000.00
B/. (3,185,565.61)
B/.
10,000.00
B/. (3,195,565.61)
34000
23400
11000
68400
84999
65000
13750.5
163749.5
0.037
7.44
primas
Consumos calculados
Harina
Colorante
Azcar
8,783.33
5,270.00
7,026.66
3,461.25
2,769.00
4,153.50
4,363.34
2,618.00
3,272.51
16,607.92
10,657.00
14,452.67
materias primas
Nivel de inventario exigido
Harina
Colorante
Azcar
487.50
118.75
220.00
826.25
292.50
95.00
132.00
519.50
390
143
165
697.50
500
138
300
938
300
110
180
590
400
165
225
790