PRESUPUESTO DE VENTA

PRECION UNITARIO DE VENTA

1er TRIM
2do TRIM
3er TRIM
4to TRIM
UNID TOTALES

1er TRIM (S/)

2do TRIM (S/)
3er TRIM (S/)
4to TRIM (S/)
VENTA ANUAL

I. INICIAL EN C/ TRIMESTRE 10% DE VENTAS PROYECTADAS

DETALLE

I FINAL
VENTAS
NECESIDAD de PRODUCCION
I INCIAL
PRODUCCION REQUERIDA
 MAS:
MENOS:
IGUAL A:
MAS:
IGUAL A:
MAS:
IGUAL A:
MAS:
MENOS:
IGUAL A:
MAS:
MENOS:
IGUAL A:

MENOS:
IGUAL A:
MENOS:
IGUAL A:
 S/. 4.00

2006 2007
60000 60000
75000 75000
80000 80000
100000 100000
315000 315000

S/. 240,000.00 S/. 240,000.00

S/. 300,000.00 S/. 300,000.00
S/. 320,000.00 S/. 320,000.00
S/. 400,000.00 S/. 400,000.00
S/. 1,260,000.00 S/. 1,260,000.00

PRESUESTO DE PRODUCCION

RE 10% DE VENTAS PROYECTADAS

2006
1er TRIMESTRE 2do TRIMESTRE
CHOCOTEJAS
7500 8000
60000 75000
67500 83000
0 7500
67500 75500

PRESUPUESTO DE CONSUMO Y COMPRAS DE MATERIALES DIRECTOS

PRESUPUESTO DE REQUERIMIENTOS DE MATERIA PRIMA

PRIMER TRIMESTRE 2006
PRODUCTO CHOCOLATE
 PRODUCCION
REQUERIDA

PRODUCTO D 67,500
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

SEGUNDO TRIMESTRE 2006

PRODUCTO CHOCOLATE
PRODUCCION
REQUERIDA

PRODUCTO D 75,500
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

TERCER TRIMESTRE 2006

PRODUCTO CHOCOLATE
PRODUCCION
REQUERIDA

PRODUCTO D 82,000
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

CUARTO TRIMESTRE 2006

PRODUCTO CHOCOLATE
PRODUCCION
REQUERIDA

PRODUCTO D 96,000
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

PRESUPUESTO DE REQUERIMIENTOS DE MATERIA PRIMA

PRIMER TRIMESTRE 2007
PRODUCTO CHOCOLATE
PRODUCCION
REQUERIDA

PRODUCTO D 61,500
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

SEGUNDO TRIMESTRE 2007

PRODUCTO CHOCOLATE
PRODUCCION
REQUERIDA

PRODUCTO D 75,500
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

TERCER TRIMESTRE 2007

PRODUCTO CHOCOLATE
PRODUCCION
REQUERIDA

PRODUCTO D 82,000
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

CUARTO TRIMESTRE 2007

PRODUCTO CHOCOLATE
PRODUCCION
REQUERIDA

PRODUCTO D 90,000
CONSUMO DE MATERIA PRIMA
COSTO UNITARIO DE LA MATERIA PRIMA
COMPRAS TOTALES DE MAT. DIRECTOS

PRESUPUESTO DE MANO DE OBRA DIRECTA

1ER TRIM '06

ETAPA MOLDEO
REQS DE PRODUCCION (CAJAS) 1,360
MINUTOS REQUERIDOS POR CAJA 10
TOTAL DE HORAS 227
COSTO POR HORA S/. 12.00
COSTO MOD MOLDEO S/. 2,720.00

REQS DE PRODUCCION (CHOCOTEJA) 67,500

MINUTOS REQUERIDOS POR CHOCOTEJA 1.5
TOTAL DE HORAS 1,688
COSTO POR HORA S/. 9.00
COSTO MOD EMPAQUE 15,188

COSTO TOTAL MOD 17,908

COSTOS INDIRECTOS DE FABRICACION VARIABLES Y FIJOS

1ER TRIM '06

REQS DE PRODUCCION (CHOCOTEJA) 67,500
COSTO VARIABLE / CHOCOTEJA S/. 0.24
COSTO VARIABLE TOTAL S/. 16,200.00
COSTO FIJO TOTAL S/. 57,000.00
TOTAL COSTOS INDIRECTOS DE FAB S/. 73,200.00

COSTO DE VENTAS
1ER TRIM '06
COMPRAS NETAS MATERIAS PRIMAS S/. 22,743.00
INVENTARIO INICIAL DE MATERIAS PRIMAS S/. -
INVENTARIO FINAL DE MATERIAS PRIMAS S/. 63.00
MATERIA PRIMA UTILIZADA S/. 22,680.00
MANO DE OBRA DIRECTA S/. 17,907.50
COSTO PRIMO S/. 40,587.50
GASTOS INDIRECTOS DE PRODUCCION S/. 73,200.00
COSTO TOTAL DE MANUFACTURA S/. 113,787.50
INVENTARIO INICIAL PRODUCCION EN PROCESO S/. -
INVENTARIO FINAL PRODUCCION EN PROCESO S/. -
COSTO TOTAL DE ARTICULOS PRODUCIDOS S/. 113,787.50
INVENTARIO INICIAL PRODUCTOS TERMINADOS S/. -
INVENTARIO FINAL PRODUCTOS TERMINADOS S/. 15,000.00
COSTO DE VENTAS S/. 98,787.50

ESTADO DE GANACIAS Y PERDIDAS

1ER TRIM '06
VENTAS NETAS S/. 120,000.00
COSTO DE VENTAS S/. 98,787.50
UTILIDAD ANTES DE IMPUESTOS S/. 21,212.50
IMPUESTOS (30%) S/. 6,363.75
UTILIDAD NETA S/. 14,848.75
 2007
3er TRIMESTRE 4to Trimestre 1er TRIMESTRE 2do TRIMESTRE

10000 6000 7500 8000

80000 100000 60000 75000
90000 106000 67500 83000
8000 10000 6000 7500
82000 96000 61500 75500

MANJAR BLANCO
 REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

S/. 0.02 S/. 1,360.00 S/. 67,500.00 S/. 0.00

S/. 1,360.00
S/. 6.30
S/. 8,568.00

ESTRE 2006
MANJAR BLANCO
REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

0.0200 1,510 75,500 0.0022

S/. 1,510.00
S/. 6.30
S/. 9,513.00

STRE 2006
MANJAR BLANCO
REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

0.0200 1,640 82,000 0.0022

1,640
S/. 6.30
S/. 10,332.00

MANJAR BLANCO
REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

0.0200 1,920 96,000 0.0022

1,920
S/. 6.30
S/. 12,096.00

ATERIA PRIMA

MANJAR BLANCO
REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

0.0200 1,230 61,500 0.0022

1,230
 S/. 6.30
S/. 7,749.00

MANJAR BLANCO
REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

0.0200 1,510 75,500 0.0022

1,510
S/. 6.30
S/. 9,513.00

STRE 2007
MANJAR BLANCO
REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

0.0200 1,640 82,000 0.0022

1,640
S/. 6.30
S/. 10,332.00

STRE 2007
MANJAR BLANCO
REQUERIMIENTO PRODUCCION REQUERIMIENTO
TOTAL CAJAS
DEL PRODUCTO REQUERIDA DEL PRODUCTO

0.0200 1,800 90,000 0.0022

1,800
S/. 6.30
S/. 11,340.00

2DO TRIM '06 3ER TRIM '06 4TO TRIM '06 1ER TRIM '07
MOLDEO MOLDEO MOLDEO MOLDEO
1,510 1,640 1,920 1,230
10 10 10 10
252 273 320 205
S/. 12.00 S/. 12.00 S/. 12.00 S/. 12.00
S/. 3,020.00 S/. 3,280.00 S/. 3,840.00 S/. 2,460.00

75,500 82,000 96,000 61,500

1.5 1.5 1.5 1.5
 1,888 2,050 2,400 1,538
S/. 9.00 S/. 9.00 S/. 9.00 S/. 9.00
16,988 18,450 21,600 13,838

20,008 21,730 25,440 16,298

2DO TRIM '06 3ER TRIM '06 4TO TRIM '06 1ER TRIM '07
75,500 82,000 96,000 61,500
S/. 0.24 S/. 0.24 S/. 0.24 S/. 0.24
S/. 18,120.00 S/. 19,680.00 S/. 23,040.00 S/. 14,760.00
S/. 57,000.00 S/. 57,000.00 S/. 57,000.00 S/. 57,000.00
S/. 75,120.00 S/. 76,680.00 S/. 80,040.00 S/. 71,760.00

2DO TRIM '06 3ER TRIM '06 4TO TRIM '06 1ER TRIM '07
S/. 25,368.00 S/. 27,552.00 S/. 32,256.00 S/. 20,664.00
S/. 63.00 S/. 63.00 S/. 63.00 S/. 63.00
S/. 63.00 S/. 63.00 S/. 63.00 S/. 63.00
S/. 25,368.00 S/. 27,552.00 S/. 32,256.00 S/. 20,664.00
S/. 20,007.50 S/. 21,730.00 S/. 25,440.00 S/. 16,297.50
S/. 45,375.50 S/. 49,282.00 S/. 57,696.00 S/. 36,961.50
S/. 75,120.00 S/. 76,680.00 S/. 80,040.00 S/. 71,760.00
S/. 120,495.50 S/. 125,962.00 S/. 137,736.00 S/. 108,721.50
S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -
S/. 120,495.50 S/. 125,962.00 S/. 137,736.00 S/. 108,721.50
S/. 15,000.00 S/. 16,000.00 S/. 20,000.00 S/. 12,000.00
S/. 16,000.00 S/. 20,000.00 S/. 12,000.00 S/. 15,000.00
S/. 119,495.50 S/. 121,962.00 S/. 145,736.00 S/. 105,721.50

2DO TRIM '06 3ER TRIM '06 4TO TRIM '06 1ER TRIM '07
S/. 150,000.00 S/. 160,000.00 S/. 200,000.00 S/. 120,000.00
S/. 119,495.50 S/. 121,962.00 S/. 145,736.00 S/. 105,721.50
S/. 30,504.50 S/. 38,038.00 S/. 54,264.00 S/. 14,278.50
S/. 9,151.35 S/. 11,411.40 S/. 16,279.20 S/. 4,283.55
S/. 21,353.15 S/. 26,626.60 S/. 37,984.80 S/. 9,994.95
3er TRIMESTRE 4to Trimestre

10000 0
80000 100000
90000 100000
8000 10000
82000 90000

PECANA
 PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL TOTAL
REQUERIDA DEL PRODUCTO

S/. 150.00 S/. 67,500.00 S/. 1.00 S/. 67,500.00

S/. 150.00 S/. 67,500.00
S/. 54.00 S/. 0.09
S/. 8,100.00 S/. 6,075.00 S/. 22,743.00

PECANA
PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL TOTAL
REQUERIDA DEL PRODUCTO

168 75,500 1 75,500

S/. 167.78 S/. 75,500.00
S/. 54.00 S/. 0.09
S/. 9,060.00 S/. 6,795.00 S/. 25,368.00

PECANA TOTAL
PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL
REQUERIDA DEL PRODUCTO

182 82,000 1 82,000

182 82,000
S/. 54.00 S/. 0.09
S/. 9,840.00 S/. 7,380.00 S/. 27,552.00

PECANA TOTAL
PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL
REQUERIDA DEL PRODUCTO

213 96,000 1 96,000

213 96,000
S/. 54.00 S/. 0.09
S/. 11,520.00 S/. 8,640.00 S/. 32,256.00

PECANA TOTAL
PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL
REQUERIDA DEL PRODUCTO

137 61,500 1 61,500

137 61,500
S/. 54.00 S/. 0.09
S/. 7,380.00 S/. 5,535.00 S/. 20,664.00

PECANA TOTAL
PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL
REQUERIDA DEL PRODUCTO

168 75,500 1 75,500

168 75,500
S/. 54.00 S/. 0.09
S/. 9,060.00 S/. 6,795.00 S/. 25,368.00

PECANA TOTAL
PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL
REQUERIDA DEL PRODUCTO

182 82,000 1 82,000

182 82,000
S/. 54.00 S/. 0.09
S/. 9,840.00 S/. 7,380.00 S/. 27,552.00

PECANA TOTAL
PRODUCCION REQUERIMIENTO
TOTAL BALDES TOTAL
REQUERIDA DEL PRODUCTO

200 90,000 1 90,000

200 90,000
S/. 54.00 S/. 0.09
S/. 10,800.00 S/. 8,100.00 S/. 30,240.00

2DO TRIM '07 3ER TRIM '07 4TO TRIM '07

MOLDEO MOLDEO MOLDEO
1,510 1,640 1,800
10 10 10
252 273 300
S/. 12.00 S/. 12.00 S/. 12.00
S/. 3,020.00 S/. 3,280.00 S/. 3,600.00

75,500 82,000 90,000

1.5 1.5 1.5
 1,888 2,050 2,250
S/. 9.00 S/. 9.00 S/. 9.00
16,988 18,450 20,250

20,008 21,730 23,850

2DO TRIM '07 3ER TRIM '07 4TO TRIM '07

75,500 82,000 90,000
S/. 0.24 S/. 0.24 S/. 0.24
S/. 18,120.00 S/. 19,680.00 S/. 21,600.00
S/. 57,000.00 S/. 57,000.00 S/. 57,000.00
S/. 75,120.00 S/. 76,680.00 S/. 78,600.00

2DO TRIM '07 3ER TRIM '07 4TO TRIM '07

S/. 25,368.00 S/. 27,552.00 S/. 30,240.00
S/. 63.00 S/. 63.00 S/. 63.00
S/. 63.00 S/. 63.00 S/. 63.00
S/. 25,368.00 S/. 27,552.00 S/. 30,240.00
S/. 20,007.50 S/. 21,730.00 S/. 23,850.00
S/. 45,375.50 S/. 49,282.00 S/. 54,090.00
S/. 75,120.00 S/. 76,680.00 S/. 78,600.00
S/. 120,495.50 S/. 125,962.00 S/. 132,690.00
S/. - S/. - S/. -
S/. - S/. - S/. -
S/. 120,495.50 S/. 125,962.00 S/. 132,690.00
S/. 15,000.00 S/. 16,000.00 S/. 20,000.00
S/. 16,000.00 S/. 20,000.00 S/. -
S/. 119,495.50 S/. 121,962.00 S/. 152,690.00

2DO TRIM '07 3ER TRIM '07 4TO TRIM '07

S/. 150,000.00 S/. 160,000.00 S/. 200,000.00
S/. 119,495.50 S/. 121,962.00 S/. 152,690.00
S/. 30,504.50 S/. 38,038.00 S/. 47,310.00
S/. 9,151.35 S/. 11,411.40 S/. 14,193.00
S/. 21,353.15 S/. 26,626.60 S/. 33,117.00