You are on page 1of 3

SOLUCIN DEL CASO PRACTICO

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

b.- Presupuesto de produccin " LOS ANDES" S.A.


UNIDADES
Presupuesto de ventas
Ms: Inventario final deseado
Subtotal
Menos: Inventario inicial

ENERO
375,000
201,500
576,500
204,650
371,850

Unidades de produccin requeridas

FEBRERO
379,500
195,900
575,400
201,500
373,900

c.- Presupuesto de compras de materiales directos "SOL DE LOS ANDES" S.A.


PRODUCCION REQUERIDA
Unidades
Ms: Inventario final deseado
Subtotal
Menos: Inventario inicial
Compras requeridas
Precio por unidad
Costo de compra

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

d.- Presupuesto de consumo de materiales directos " LOS ANDES" S.A.


ENERO
FEBRERO
MARZO
Unidades requeridas
371,850
373,900
418,700

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

e.- Presupuesto de mano de obra directa " LOS ANDES" S.A.


ENERO
FEBRERO
Unidades requeridas
371,850
373,900

S/. 44
S/. 51,235,800

MARZO
418,700

TOTAL
1,164,450

358,440

979,095

Horas de mano de obra directa

(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

You might also like