CLASE DE COSTOS

7.17% 8.12% 9.07% 10.02%

UNIDADES A VENDER 2016
1.00% 0.35% 0.25% 0.76% 0.90% 0.45%
PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
A 1,317 1,322 1,325 1,335 1,347 1,353
1,304
precio venta 228,806 243,038 260,464 281,613 307,156 337,933
Ao 1 Ao 2 Ao 3 Ao 4 Ao 5

PRESUPUESTO DE INGRESOS POR BIMESTRE

PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
B 320,090,615 321,210,932 322,013,960 324,461,266 327,381,417 328,854,634

CALCULO PRESUPUESTO DE PRODUCCION

BIMESTRE 1 BIMESTRE 2
PRODUCTO Saldo inicial saldo final ventas PRODUCCION Saldo inicial saldo final
C 40 40 1,317 1,317 40 40

CALCULO PRESUPUESTO DE PRODUCCION

BIMESTRE 3 BIMESTRE 4
PRODUCTO Saldo inicial saldo final ventas PRODUCCION Saldo inicial saldo final
D 40 40 1,325 1,325 40 40

CALCULO PRESUPUESTO DE PRODUCCION

BIMESTRE 5 BIMESTRE 6
PRODUCTO Saldo inicial saldo final ventas PRODUCCION Saldo inicial saldo final
E 40 40 1,347 1,347 40 40

SALDO FINAL + VENTAS - SALDO INICIAL = PRODUCCION

CEDULA RESUMEN DE PRODUCCION DE UNIDADES

PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
A 1,317 1,322 1,325 1,335 1,347 1,353

CEDULA MATERIA PRIMA DIRECTA CONSUMIDA PARA LA PRODUCCION

MATERIA CANTIDAD
PRIMA KILOS/UNID
DIRECTA BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5
TELA 2 2,634 2,643 2,650 2,670 2,694
HILO 2 2,634 2,643 2,650 2,670 2,694
BOTONES 2 2,634 2,643 2,650 2,670 2,694
TOTAL 6 7,902 7,930 7,950 8,010 8,082
 CEDULA MATERIA PRIMA INDIRECTA CONSUMIDA PARA LA PRODUCCION
MATERIA CANTIDAD
PRIMA KILOS/UNID
INDIRECTA BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5
TELA 2 2,634 2,643 2,650 2,670 2,694
TINTES 2 2,634 2,643 2,650 2,670 2,694
HILO 1 1,317 1,322 1,325 1,335 1,347
BOTONES 2 2,634 2,643 2,650 2,670 2,694
TOTAL 7 9,219 9,252 9,275 9,345 9,429

CEDULA DE COMPRA DE MATERIA PRIMA DIRECTA POR BIMESTRE

MATERIA
PRIMA
DIRECTA CALCULO PRESUPUESTO DE PRODUCCION
BIMESTRE 1 BIMESTRE 2
MATERIA
PRIMA Saldo inicial Consumo Saldo final COMPRAR Saldo inicial Consumo
TELA 80 2,634 79 2,633 79 2,643
HILO 80 2,634 79 2,633 79 2,643
BOTONES 80 2,634 79 2,633 79 2,643
238 7,900 238 7,930
2,633
CEDULA DE COMPRA DE MATERIA PRIMA DIRECTA POR BIMESTRE
MATERIA
PRIMA
DIRECTA CALCULO PRESUPUESTO DE PRODUCCION
BIMESTRE 3 BIMESTRE 4
MATERIA
PRIMA Saldo inicial Consumo Saldo final COMPRAR Saldo inicial Consumo
TELA 79 2,650 80 2,651 80 2,670
HILO 79 2,650 80 2,651 80 2,670
BOTONES 79 2,650 80 2,651 80 2,670
LA

CEDULA DE COMPRA DE MATERIA PRIMA DIRECTA POR BIMESTRE

MATERIA
PRIMA
DIRECTA CALCULO PRESUPUESTO DE PRODUCCION
BIMESTRE 5 BIMESTRE 6
MATERIA PRIMA Saldo inicial Consumo Saldo final COMPRAR Saldo inicial Consumo
TELA 81 2,694 81 2,694 81 2,706
HILO 81 2,694 81 2,694 81 2,706
BOTONES 81 2,694 81 2,694 81 2,706

CEDULA DE COMPRA DE MATERIA PRIMA INDIRECTA POR BIMESTRE

 MATERIA
PRIMA
INDIRECTA CALCULO PRESUPUESTO DE PRODUCCION
BIMESTRE 1 BIMESTRE 2
MATERIA
PRIMA Saldo inicial Consumo Saldo final COMPRAR Saldo inicial Consumo
TELA 80 2,634 79 2,633 79 2,643
BOTONES 80 2,634 79 2,633 79 2,643
HILO 40 1,317 40 1,317 40 1,322
TINTE 80 2,634 79 2,633 79 2,643
278 9,217 278 9,252

CEDULA DE COMPRA DE MATERIA PRIMA INDIRECTA POR BIMESTRE

MATERIA
PRIMA
INDIRECTA CALCULO PRESUPUESTO DE PRODUCCION
BIMESTRE 3 BIMESTRE 4
MATERIA
PRIMA Saldo inicial Consumo Saldo final COMPRAR Saldo inicial Consumo
TELA 79 2,650 80 2,651 80 2,670
HILO 79 2,650 80 2,651 80 2,670
BOTONES 40 1,325 40 1,325 40 1,335
TINTE 79 2,650 80 2,651 80 2,670

CEDULA DE COMPRA DE MATERIA PRIMA INDIRECTA POR BIMESTRE

MATERIA
PRIMA
INDIRECTA CALCULO PRESUPUESTO DE PRODUCCION
BIMESTRE 5 BIMESTRE 6
MATERIA
PRIMA Saldo inicial Consumo Saldo final COMPRAR Saldo inicial Consumo
TELA 81 2,694 81 2,694 81 2,706
HILO 81 2,694 81 2,694 81 2,706
BOTONES 40 1,347 41 1,347 41 1,353
TINTE 81 2,694 81 2,694 81 2,706

CEDULA RESUMEN COMPRAS MPD

PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
TELA 2,633 2,643 2,651 2,671 2,694 2,704
HILO 2,633 2,643 2,651 2,671 2,694 2,704
BOTONES 2,633 2,643 2,651 2,671 2,694 2,704

CEDULA RESUMEN COMPRAS MPI

PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
TELA 2,633 2,643 2,651 2,671 2,694 2,706
HILO 2,633 2,643 2,651 2,671 2,694 2,706
BOTONES 1,317 1,322 1,325 1,335 1,347 1,353
TINTE 2,633 2,643 2,651 2,671 2,694 2,706

CEDULA COSTO COMPRA DE MPD

PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
TELA 9,560 25,174,576 25,271,308 25,338,362 25,532,005 25,758,317 25,850,053
HILO 2,656 6,992,938 7,019,808 7,038,434 7,092,224 7,155,088 7,180,570
BOTONES 3,187 8,391,525 8,423,769 8,446,121 8,510,668 8,586,106 8,616,684
40,559,040 40,714,885 40,822,916 41,134,898 41,499,510 41,647,307

CEDULA COSTO COMPRA DE MPI

PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
TELA 6,904 18,181,638 18,251,500 18,299,928 18,439,782 18,603,229 18,681,910
HILO 3,718 9,790,113 9,827,731 9,853,807 9,929,113 10,017,123 10,059,490
BOTONES 2,124 2,797,175 2,807,923 2,815,374 2,836,889 2,862,035 2,874,140
TINTE 2,868 7,552,373 7,581,392 7,601,509 7,659,602 7,727,495 7,760,178
38,321,300 38,468,546 38,570,617 38,865,386 39,209,882 39,375,717

CEDULA RESUMEN COSTO COMPRA DE MP $

PRODUCTO BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
DIRECTA 40,559,040 40,714,885 40,822,916 41,134,898 41,499,510 41,647,307
INDIRECTA 38,321,300 38,468,546 38,570,617 38,865,386 39,209,882 39,375,717
TOTAL 79,183,431 79,393,534 80,000,284 80,709,392 81,023,024

PRESUPUESTO DE RECAUDO DE CARTERA

BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
INGRESOS 320,090,615 321,210,932 322,013,960 324,461,266 327,381,417 328,854,634

ABONOS 192,054,369 192,726,559 193,208,376 194,676,759 196,428,850 197,312,780

CARTERA 128,036,246 128,484,373 128,805,584 129,784,506 130,952,567 131,541,853

27,200,193
6,159,464 PRESUPUESTO DE PAGO A PROVEEDORES
246,378,555 BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
2.50% 40,559,040 40,714,885 40,822,916 41,134,898 41,499,510 41,647,307
0.1104
PAGOS 24,335,424 24,428,931 24,493,750 24,680,939 24,899,706 24,988,384
CREDITO 16,223,616 16,285,954 16,329,167 16,453,959 16,599,804 16,658,923

PRESUPUESTO GASTOS DE PERSONAL

51
4,280,000 2,300,000 1,500,000 850,000 240,000 193,305
DEVENGADO % GERENTE DIR. RR-HH JF. DE VENTAAUX. CONTABVIGILANTE ASEADORA
BSICO 6% 4,515,400 2,426,500 1,582,500 896,750 253,200 203,937
AUX TRANSP 6% - - - 78,070 23,210 23,210
HORAS EXTRAS 6% - - - - - -
DEDUCCIONES
SALUD 4% 180,616 97,060 63,300 35,870 10,128 8,157
PENSION 4% 180,616 97,060 63,300 35,870 10,128 8,157
FSP 1% 45,154 24,265 15,825 8,968 2,532 2,039
RTE FTE A TRABA - - - - - -
PROVISIONES
CESANTAS 8.33% 376,133 202,127 131,822 81,203 23,025 18,921
INT/CESANTAS 12% 45,136 24,255 15,819 9,744 2,763 2,271
PRIMA DE SERV 8.33% 376,133 202,127 131,822 81,203 23,025 18,921
VACACIONES 4.17% 188,292 101,185 65,990 40,650 11,526 9,472
APORTES
ARL 0.52% 23,570 12,666 8,261 4,274 1,201 943
AFP 12% 541,848 291,180 189,900 98,242 27,599 21,687
CAJA COMP 4% 180,616 97,060 63,300 32,747 9,200 7,229
TOTALES 6,247,128 3,357,102 2,189,414 1,322,882 374,748 306,592

PRESUPUESTO DE GASTOS DE PERSONAL ADMON

BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
27,595,730 27,595,730 27,595,730 27,595,730 27,595,730 27,595,730
PRESUPUESTO DE GASTOS DE PERSONAL PRODUCIN
BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
6,769,602 6,769,602 6,769,602 6,769,602 6,769,602 6,769,602
PRESUPUESTO DE GASTOS DE PERSONAL INDIRECTA
BIMESTRE 1 BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5 BIMESTRE 6
3,181,660 3,181,660 3,181,660 3,181,660 3,181,660 3,181,660
TOTAL GASTOS DE PERSONAL

ESTADO DE COSTOS DE PRODUCCIN Y VENTAS PROYECTADO

GOSH LTDA.

1/1/2015
INV INICIAL DE MP 2,267,924
COMP NETAS DE MP 400,309,664
MP DISPONIBLE 402,577,588
INVENTARIO FINAL MP 2,375,325
MP UTILIZADA 400,202,263
MOD 40,617,613
CIF 61,045,861
PROD. EN PROCESO 501,865,737
INV INC PROD EN PROC -
PROD EN PROC DISPONIBLE 501,865,737
INV FINAL DE PROD EN PROC
PROD TERMINADO 501,865,737
INV INIC PRODUC TERMINADO -
PROD TERMINADO DISPONIBLE 501,865,737
INV FINAL DE PROD TERMINADO -
CTO DE VENTAS 501,865,737
 3.71%
TOTAL VTAS
7,999 6.22%

RE
TOTAL VTAS
1,944,012,823

N Inventario incial 40
BIMESTRE 2 inventario final 40
ventas PRODUCCION
1,322 1,322

BIMESTRE 4
ventas PRODUCCION
1,335 1,335

BIMESTRE 6
ventas PRODUCCION
1,353 1,353

ADES
TOTAL VTAS
7,999

A PRODUCCION

BIMESTRE 6 TOTAL VTAS

2,706 15,998
2,706 15,998
2,706 15,998
8,119 47,993
LA PRODUCCION

BIMESTRE 6 TOTAL VTAS

2,706 15,998
2,706 15,998
1,353 7,999
2,706 15,998
9,472 55,992

OR BIMESTRE

BIMESTRE 2

Saldo final COMPRAR

79 2,643 inv final mp consumida siguiente bimestre
79 2,643 3%
79 2,643
238 7,930

OR BIMESTRE

BIMESTRE 4

Saldo final COMPRAR

81 2,671
81 2,671
81 2,671

OR BIMESTRE

BIMESTRE 6
Saldo final COMPRAR
79 2,704
79 2,704
79 2,704

OR BIMESTRE
BIMESTRE 2

Saldo final COMPRAR

79 2,643 inv final mp consumida siguiente bimestre
79 2,643 3%
40 1,322
79 2,643
278 9,252

OR BIMESTRE

BIMESTRE 4

Saldo final COMPRAR

81 2,671
81 2,671
40 1,335
81 2,671

OR BIMESTRE

BIMESTRE 6

Saldo final COMPRAR

81 2,706
81 2,706
40 1,353
81 2,706

TOTAL COMPRAS
15,997
15,997
15,997

TOTAL COMPRAS
15,998
15,998
 7,999
15,998

TOTAL CMPS
152,924,621
42,479,061
50,974,874
246,378,555

TOTAL CMPS
110,457,986
59,477,377
16,993,536
45,882,548
232,811,448

P$
TOTAL CMPS
246,378,555
232,811,448
400,309,664 100% 92.00% 8.00%

### 93,312,616 ###

TOTAL VTAS
1,944,012,823 CONTADO 60% SALDO 60 DIAS 48,600,321
60% 40%
1,166,407,694
777,605,129 ###

100% 92% 8%
TOTAL PAGOS
246,378,555 90,667,308 19,710,284 110,377,593 6,159,464

147,827,133
98,551,422 246,378,555

PERSONAL
72 73
700,000 750,000 700,000 560,000 451,045
OPERARIO 1 OPERARIO 2 OPERARIO 3 VIGILANTE ASEADORA
738,500 791,250 738,500 590,800 475,852
78,070 78,070 78,070 54,649 54,649
 - - - - -

29,540 31,650 29,540 23,632 19,034

29,540 31,650 29,540 23,632 19,034
7,385 7,913 7,385 5,908 4,759
- - - - -

68,020 72,414 68,020 53,766 44,191 833,231 9,998,777

8,162 8,690 8,162 6,452 5,303
68,020 72,414 68,020 53,766 44,191
34,051 36,251 34,051 26,915 22,122

3,447 3,723 3,447 2,799 2,199

79,252 85,582 79,252 64,338 50,544 51 72 73
26,417 28,527 26,417 21,446 16,848 ADMON PRODUCCION INDIRECTA
1,103,940 1,176,921 1,103,940 874,931 715,899 13,797,865 3,384,801 1,590,830
165,574,383 40,617,613 19,089,958
MON
TOTAL
165,574,383
UCIN
TOTAL
40,617,613
RECTA
TOTAL
19,089,958
225,281,954

GOSH LTDA.

INVENTARIO INICIAL INVENTARIO FINAL

TELA 81 9,000 727,401 79
HILO 81 2,500 202,056 79
BOTONES 81 3,000 242,467 79
1,171,924

TELA 80 6,500 520,000 79

HILO 80 3,500 280,000 79
BOTONES 40 2,000 80,000 40
TINTE 80 2,700 216,000 79
1,096,000
total 2,267,924
 18,773,496
225,281,954

NVENTARIO FINAL
9,560 758,082
2,656 210,578
3,187 252,694

6,904 547,504
3,718 294,810
2,124 84,231
2,868 227,425
2,375,325