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a.- Presupuesto de ventas, " LOS ANDES" S.A.. Primer trimestre de 2015
En unidades
TERRITORIO
1
2
3
4
5
ENERO
67,500
80,000
35,000
101,000
91,500
375,000
FEBRERO
64,000
89,500
41,000
97,500
87,500
379,500
MARZO
70,500
86,000
29,500
112,000
110,500
408,500
TRIMESTRE
202,000
255,500
105,500
310,500
289,500
1,163,000
S/. 3,780,000
S/. 4,480,000
S/. 1,960,000
S/. 5,656,000
S/. 5,124,000
S/. 21,000,000
S/. 3,584,000
S/. 5,012,000
S/. 2,296,000
S/. 5,460,000
S/. 4,900,000
S/. 21,252,000
S/. 3,948,000
S/. 4,816,000
S/. 1,652,000
S/. 6,272,000
S/. 6,188,000
S/. 22,876,000
S/. 11,312,000
S/. 14,308,000
S/. 5,908,000
S/. 17,388,000
S/. 16,212,000
S/. 65,128,000
MARZO
408,500
206,100
614,600
195,900
418,700
TOTAL
1,163,000
603,500
1,766,500
602,050
1,164,450
Total
En
soles
de ventas
1
2
3
4
5
Total
(Precio promedio de ventas S/. 56)
56
ENERO
375,000
201,500
576,500
204,650
371,850
FEBRERO
379,500
195,900
575,400
201,500
373,900
ENERO
FEBRERO
MARZO
371,850
373,900
418,700
205,645
230,285
119,191
577,495
604,185
537,891
204,518
205,645
230,285
372,977
398,540
307,606
S/. 44
S/. 44
S/. 44
S/. 16,410,988 S/. 17,535,760 S/. 13,534,642
TOTAL
1,164,450
555,121
1,719,571
640,448
1,079,123
S/. 44
S/. 47,481,390
373900*55%=205645
418700*55%=230285
216710*55%=119191
371850*55%=204518
TOTAL
1,164,450
Costo unitario
Costo de consumo
S/. 44
S/. 44
S/. 44
S/. 16,361,400 S/. 16,451,600 S/. 18,422,800
S/. 44
S/. 51,235,800
MARZO
418,700
TOTAL
1,164,450
358,440
979,095
(0.834409x371850)
(0.830115x373900)
(0.856078x418700)
Tasa por hora de mano de
obra directa
Costo de la mano de
obra directa
310,275
310,380
x S/. 3.595359
x S/. 3.613957
x S/. 3.504352
x S/. 3.567938
S/. 1,115,550
S/. 1,121,700
S/. 1,256,100
S/. 3,493,350
Tasa promedio por hora de mano de obra directa = S/. 3493350 / 979095
f.- Presupuesto de costos indirectos de fabricacin " LOS ANDES" S.A.
ENERO
(HORAS DE MANO DE OBRA
DIRECTA:310,275)
FIJOS
VARIABLES
TOTAL
Materiales indirectos
S/. 1,500.00
S/. 1,500.00
Mano de obra indirecta
S/. 700.00 S/. 155,138.00 S/. 155,838.00
Supervisin
S/. 950.00
S/. 950.00
Impuesto sobre la nmina
S/. 62,055.00
S/. 62,055.00
Mantenimiento
S/. 600.00
S/. 77,569.00
S/. 78,169.00
Calefaccin y Luz
S/. 400.00
S/. 15,514.00
S/. 15,914.00
Energia
S/. 350.00
S/. 31,028.00
S/. 31,378.00
Seguros
S/. 700.00
S/. 700.00
Impuestos
S/. 1,000.00
S/. 1,000.00
Depreciacin
S/. 2,500.00
S/. 2,500.00
Varios
S/. 6,206.00
S/. 6,206.00
Total
S/. 8,700
S/. 347,510
S/. 356,210
Materiales indirectos
Mano de obra indirecta
Supervisin
Impuesto sobre la nmina
Mantenimiento
Calefaccin y Luz
Energia
Seguros
Impuestos
Depreciacin
Varios
Total
FEBRERO
(HORAS DE MANO DE OBRA
DIRECTA:310380)
FIJOS
VARIABLES
S/. 1,500.00
S/. 700.00 S/. 155,190.00
S/. 950.00
S/. 62,076.00
S/. 600.00
S/. 77,595.00
S/. 400.00
S/. 15,519.00
S/. 350.00
S/. 31,038.00
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 6,208.00
S/. 8,700
S/. 347,626
TOTAL
S/. 1,500.00
S/. 155,890.00
S/. 950.00
S/. 62,076.00
S/. 78,195.00
S/. 15,919.00
S/. 31,388.00
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 6,208.00
S/. 356,326
Materiales indirectos
Mano de obra indirecta
Supervisin
Impuesto sobre la nmina
Mantenimiento
Calefaccin y Luz
Energia
Seguros
Impuestos
Depreciacin
Varios
Total
MARZO
(HORAS DE MANO DE OBRA
DIRECTA:358440)
FIJOS
VARIABLES
S/. 1,500.00
S/. 700.00 S/. 179,220.00
S/. 950.00
S/. 71,688.00
S/. 600.00
S/. 89,610.00
S/. 400.00
S/. 17,922.00
S/. 350.00
S/. 35,844.00
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 7,169.00
S/. 8,700
S/. 401,453
TOTAL
S/. 1,500.00
S/. 179,920.00
S/. 950.00
S/. 71,688.00
S/. 90,210.00
S/. 18,322.00
S/. 36,194.00
S/. 700.00
S/. 1,000.00
S/. 2,500.00
S/. 7,169.00
S/. 410,153
g.- Presupuesto del costo de los artculos vendidos " LOS ANDES" S.A.
PRIMER TRIMESTRE
PRESUPUESTO DE APOYO
ENERO
FEBRERO
MARZO
Presupuesto de consumo
Materiales directos
S/. 16,361,400 S/. 16,451,600 S/. 18,422,800
Presupuesto de mano de
obra directa
S/. 1,115,550
S/. 1,121,700
S/. 1,256,100
Presupuesto de costos
indirectos de fabricacin
S/. 356,210
S/. 356,326
S/. 410,153
S/. 17,833,160 S/. 17,929,626 S/. 20,089,053
Costos totales de manufactura
Ms: Inventario inicial de
artculos terminados
S/. 9,618,550
S/. 9,663,940
S/. 9,393,405
Artculos disponibles
S/. 27,451,710 S/. 27,593,566 S/. 29,482,458
Menos: Inventario final de
artculos terminados
S/. 9,663,940
S/. 9,393,405
S/. 9,888,678
S/. 17,787,770 S/. 18,200,161 S/. 19,593,780
Costo de los artculos vendidos
TRIMESTRE
S/. 51,235,800
S/. 3,493,350
S/. 1,122,689
S/. 55,851,839
S/. 28,675,895
S/. 84,527,734
S/. 28,946,023
S/. 55,581,711