PRESUPUESTO DE EFECTIVO

Ventas unidades 2,000.00 2,500.00 1,505.00 1,487.00 1,257.00 832.00 584.00 903.00 1,222.00 1,540.00 1,611.00 1,930.00 2,054.00 2,779.00

Unidades producidas 1,800.00 2,250.00 1,354.50 1,338.30 1,131.30 748.80 525.60 812.70 1,099.80 1,386.00 1,449.90 1,737.00 1,848.60

CEDULA DE VENTAS
Mes Diciembre Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre
Ventas en Q. 625,000.00 376,250.00 371,750.00 314,250.00 208,000.00 146,000.00 225,750.00 305,500.00 385,000.00 402,750.00 482,500.00 513,500.00 694,750.00
Politica de ventas
Contado 70% 437,500.00 263,375.00 260,225.00 219,975.00 145,600.00 102,200.00 158,025.00 213,850.00 269,500.00 281,925.00 337,750.00 359,450.00 486,325.00
Credito 30% 187,500.00 112,875.00 111,525.00 94,275.00 62,400.00 43,800.00 67,725.00 91,650.00 115,500.00 120,825.00 144,750.00 154,050.00
Total ingresos 450,875.00 373,100.00 331,500.00 239,875.00 164,600.00 201,825.00 281,575.00 361,150.00 397,425.00 458,575.00 504,200.00 640,375.00

CEDULA DE COMPRAS
Unidades producidas 109,386.00 136,732.50 82,312.97 81,328.49 68,749.10 45,504.58 31,940.71 49,387.78 66,834.85 84,227.22 88,110.42 105,557.49 112,339.42
Politicas proveedores
60% Contado - - 82,039.50 49,387.78 48,797.09 41,249.46 27,302.75 19,164.43 29,632.67 40,100.91 50,536.33 52,866.25 63,334.49 67,403.65
40% Credito 30 dias - 43,754.40 54,693.00 32,925.19 32,531.40 27,499.64 18,201.83 12,776.28 19,755.11 26,733.94 33,690.89 35,244.17 42,223.00

Total Egresos 125,793.90 104,080.78 81,722.28 73,780.86 54,802.39 37,366.26 42,408.95 59,856.02 77,270.27 86,557.14 98,578.66 109,626.65

CEDULA DE OTROS EGRESOS

Sueldos supervisor produccion 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00
Mano de obra indirecta 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00
IUSI 2,200.00
Materiales indirectos 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
Energia electrica 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
Gastos diversos 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
DEPARTAMENTO DE MERCADEO
Sueldos vendedores 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00
Comision vendedores 31,250.00 18,812.50 18,587.50 15,712.50 10,400.00 7,300.00 11,287.50 15,275.00 19,250.00 20,137.50 24,125.00 25,675.00
Publicidad 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Alquiler sala de ventas 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Gastos diversos 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
DEPARTAMENTO DE ADMINISTRACIÓN
Sueldos 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00
Papeleria y utiles 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00
Utilidades retenidas 245,400.00
Total Otros Egresos 105,100.00 92,662.50 92,437.50 89,562.50 86,450.00 326,550.00 85,137.50 89,125.00 93,100.00 93,987.50 97,975.00 99,525.00

CEDULA DE OTROS INGRESOS

Intereses producto 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

Total otros ingresos - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00

Lic. Sergio Centeno - 2015

 PRESUPUESTO DE EFECTIVO
LOS ROJITOS CAMPEONES, S. A.
DEL 01 DE ENERO AL 31 DE DICIEMBRE DEL AÑO 2015

CONCEPTO Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre
SALDO INICIAL 30,504.00 200,485.10 331,841.82 439,182.04 470,713.68 444,061.30 236,970.04 340,998.59 508,167.57 685,222.30 918,252.66 1,175,898.99
Ventas contado 263,375.00 260,225.00 219,975.00 145,600.00 102,200.00 158,025.00 213,850.00 269,500.00 281,925.00 337,750.00 359,450.00 486,325.00
Ventas credito 30 días 187,500.00 112,875.00 111,525.00 94,275.00 62,400.00 43,800.00 67,725.00 91,650.00 115,500.00 120,825.00 144,750.00 154,050.00
Total ingresos 481,379.00 573,585.10 663,341.82 679,057.04 635,313.68 645,886.30 518,545.04 702,148.59 905,592.57 1,143,797.30 1,422,452.66 1,816,273.99

EGRESOS
Compras contado 82,039.50 49,387.78 48,797.09 41,249.46 27,302.75 19,164.43 29,632.67 40,100.91 50,536.33 52,866.25 63,334.49 67,403.65
Compras credito 30 días 43,754.40 54,693.00 32,925.19 32,531.40 27,499.64 18,201.83 12,776.28 19,755.11 26,733.94 33,690.89 35,244.17 42,223.00
Otros egresos
Sueldos supervisor produccion 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00
Mano de obra indirecta 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00
IUSI 2,200.00
Materiales indirectos 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
Energia electrica 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
Gastos diversos 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
DEPARTAMENTO DE MERCADEO
Sueldos vendedores 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00 13,750.00
Comision vendedores 31,250.00 18,812.50 18,587.50 15,712.50 10,400.00 7,300.00 11,287.50 15,275.00 19,250.00 20,137.50 24,125.00 25,675.00
Publicidad 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Alquiler sala de ventas 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Gastos diversos 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
DEPARTAMENTO DE ADMINISTRACIÓN
Sueldos 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00 26,750.00
Papeleria y utiles 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00
Utilidades retenidas 245,400.00
Total egresos 230,893.90 196,743.28 174,159.78 163,343.36 141,252.39 363,916.26 127,546.45 148,981.02 170,370.27 180,544.64 196,553.66 209,151.65
OTROS INGRESOS
Intereses producto - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00
Total otros Ingresos - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00
Saldo final 250,485.10 381,841.82 489,182.04 520,713.68 494,061.30 286,970.04 390,998.59 558,167.57 735,222.30 968,252.66 1,225,898.99 1,612,122.34
Saldo minimo 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Superavit o Deficit 200,485.10 331,841.82 439,182.04 470,713.68 444,061.30 236,970.04 340,998.59 508,167.57 685,222.30 918,252.66 1,175,898.99 1,562,122.34

Lic. Sergio Centeno - 2015

 PRESUPUESTO DE EFECTIVO
LOS ROJITOS CAMPEONES, S. A.
DEL 01 DE ENERO AL 31 DE DICIEMBRE DEL AÑO 2015

CONCEPTO Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre
SALDO INICIAL 30,504.00 200,485.10 331,841.82 439,182.04 470,713.68 444,061.30 236,970.04 340,998.59 508,167.57 685,222.30 918,252.66 1,175,898.99
Ingresos por ventas 450,875.00 373,100.00 331,500.00 239,875.00 164,600.00 201,825.00 281,575.00 361,150.00 397,425.00 458,575.00 504,200.00 640,375.00
Egresos 230,893.90 196,743.28 174,159.78 163,343.36 141,252.39 363,916.26 127,546.45 148,981.02 170,370.27 180,544.64 196,553.66 209,151.65
Otros ingresos - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00 - 5,000.00
Saldo final 250,485.10 381,841.82 489,182.04 520,713.68 494,061.30 286,970.04 390,998.59 558,167.57 735,222.30 968,252.66 1,225,898.99 1,612,122.34
Saldo minimo 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Superavit o Deficit 200,485.10 331,841.82 439,182.04 470,713.68 444,061.30 236,970.04 340,998.59 508,167.57 685,222.30 918,252.66 1,175,898.99 1,562,122.34

Es probable que se les autorice utilizar esta forma para el examen, para que no les lleve mucho tiempo.

Paso 1, hacer cedula de Ventas

Paso 2, hacer cedula de compras o proveedores
Paso 3, hacer cedula de otros gastos
Paso 4, hace cedula de otros ingresos
Paso 5, hacer el formato anterior del presupuesto de efectivo, solo trasladar totales.

Lic. Sergio Centeno - 2015