Practuca #1 de Presupuesto

TABLA N° 01
FACTORES 1 2 3 4 5
FACTORES ESPECIFICOS (F) 9,080.00 7,800.00 12,180.00 5,450.00 13,550.00
AJUSTE 100.00 -1,700.00 1,700.00 -2,500.00 3,000.00

1 Paro y Huelga 1,100.00 1,300.00 1,200.00 1,000.00 1,000.00
5 Pedidos no ocurrenes -4,000.00 -5,000.00 -3,000.00 -6,000.00 -2,000.00
9 Demora en la compra de insumo 2,000.00 1,000.00 2,500.00 1,500.00 3,000.00
23 Interupcion de las vias de comunicación 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
CAMBIO 7,480.00 8,000.00 8,980.00 6,450.00 9,050.00

2 Programa de mejora continua 1,320.00 1,500.00 1,440.00 1,200.00 1,080.00
3 Programa de control de caldiad 700.00 700.00 700.00 700.00 700.00
6 Mejora de servicio y facilidades de Pago 3,200.00 2,400.00 3,200.00 2,400.00 3,200.00
7 Inicio de Megaproyecto 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
12 Medida economica dictada por el Gobierno -2,400.00 -2,400.00 -2,400.00 -2,400.00 -2,400.00
13 Mejora de diseño y versatilidad 500.00 500.00 500.00 500.00 500.00
14 Mejora de Servicios y facilidad de pago 1,400.00 2,000.00 1,000.00 2,200.00 1,200.00
17 Sistema de Control de Calidad 1,400.00 2,800.00 2,100.00 2,450.00 1,750.00
18 Apertura de Almacenes -1,440.00 -1,800.00 -2,160.00 -2,400.00 -1,680.00
20 Factores de Cambio -4,000.00 -5,000.00 -3,000.00 -6,000.00 -2,600.00
22 Cambio en el operador logistico 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
24 Cambio en el empaque y presentacin de producto 1,000.00 1,500.00 1,800.00 2,000.00 1,500.00
25 Programas de Incentivo a los vendedores 1,600.00 1,600.00 1,600.00 1,600.00 1,600.00
CRECIMIENTO 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

15 Responsabilidad Social 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
27 Crecimiento Demografico 300.00 300.00 300.00 300.00 300.00
TOTAL FACTOR ECONOMICO 0.963 0.963 0.960 0.968 0.953

FACTORES ECONOMICO -0.037 -0.037 -0.040 -0.032 -0.047
4 Variaciones de Bolsa de Valores -0.020 -0.020 -0.018 -0.015 -0.025
8 Comportamiento tipo de cambio 0.013 0.014 0.011 0.015 0.012
16 Establecimiento de Nuevas Empresas -0.015 -0.015 -0.015 -0.015 -0.015
21 Inflacion -0.010 -0.011 -0.013 -0.012 -0.014
26 Incremento de empleo temporales 0.015 0.015 0.015 0.015 0.015
29 Incremento de Tasa de Interes -0.020 -0.020 -0.020 -0.020 -0.020
TOTAL FACTOR ADMINISTRATIVO 1.095 1.095 1.095 1.095 1.095

FACTORES ADMINISTRATIVO 0.095 0.095 0.095 0.095 0.095
10 Nuevas estrategias de precio 0.005 0.005 0.005 0.005 0.005
11 Crecimiento de Ventas 0.060 0.060 0.060 0.060 0.060
19 Politica Comercial Ventas al Mayor 0.015 0.015 0.015 0.015 0.015
28 Politica de Marketing 0.015 0.015 0.015 0.015 0.015
VENTAS ESTIMADAS 359,861.00 353,194 308,333 295,139.00 265,278
TOTAL VENTAS (V2+F) 368,941 360,994 320,513 300,589 278,828
VENTAS PRONOSTICADAS 389,629 380,663 336,923 318,612 290,967

PRODUCTO 1 Yi= a + b(Xi)
USO DE LA ECUACION DE LA REGRESION

X Y XY X2 Y2
1 305,000 305,000 1 93,025,000,000
2 310,000 620,000 4 96,100,000,000
3 315,000 945,000 9 99,225,000,000
4 325,000 1,300,000 16 105,625,000,000
5 320,000 1,600,000 25 102,400,000,000
6 330,000 1,980,000 36 108,900,000,000
7 345,000 2,415,000 49 119,025,000,000
8 350,000 2,800,000 64 122,500,000,000
9 355,000 3,195,000 81 126,025,000,000
45 2,955,000 15,160,000 285 972,825,000,000
a= 842,175,000 682,200,000 159,975,000 296,250.00

2,565 2,025 540
b= 136,440,000 132,975,000 3,465,000 6,416.67

2,565 2,025 540
Y10= a + b(X10)
Y10= 296,250.00 64,166.70 360,417.00
PRODUCTO 3

X Y XY X2 Y2
1 230,000 230,000 1 52,900,000,000
2 240,000 480,000 4 57,600,000,000
3 250,000 750,000 9 62,500,000,000
4 260,000 1,040,000 16 67,600,000,000
5 270,000 1,350,000 25 72,900,000,000
6 280,000 1,680,000 36 78,400,000,000
7 285,000 1,995,000 49 81,225,000,000
8 290,000 2,320,000 64 84,100,000,000
9 295,000 2,655,000 81 87,025,000,000
45 2,400,000 12,500,000 285 644,250,000,000
a= 684,000,000 562,500,000 121,500,000 225,000.00

2,565 2,025 540
b= 112,500,000 108,000,000 4,500,000 8,333.33

2,565 2,025 540
Y10= 225,000.00 83,333.30 308,333.00

PRODUCTO 5

X Y XY X2 Y2
1 280,000 280,000 1 78,400,000,000
2 260,000 520,000 4 67,600,000,000
3 290,000 870,000 9 84,100,000,000
4 260,000 1,040,000 16 67,600,000,000
5 240,000 1,200,000 25 57,600,000,000
6 250,000 1,500,000 36 62,500,000,000
7 255,000 1,785,000 49 65,025,000,000
8 270,000 2,160,000 64 72,900,000,000
9 290,000 2,610,000 81 84,100,000,000
45 2,395,000 11,965,000 285 639,825,000,000
a= 682,575,000 538,425,000 144,150,000 266,944.44

2,565 2,025 540
b= 107,685,000 107,775,000 -90,000 -166.67

2,565 2,025 540
Y10= 266,944.44 -1,666.70 265,278.00

PRODUCTO 2 Yi= a + b(Xi)

X Y XY X2 Y2
1 320,000 320,000 1 102,400,000,000
2 325,000 650,000 4 105,625,000,000
3 350,000 1,050,000 9 122,500,000,000
4 330,000 1,320,000 16 108,900,000,000
5 335,000 1,675,000 25 112,225,000,000
6 340,000 2,040,000 36 115,600,000,000
7 340,000 2,380,000 49 115,600,000,000
8 350,000 2,800,000 64 122,500,000,000
9 350,000 3,150,000 81 122,500,000,000
45 3,040,000 15,385,000 285 1,027,850,000,000
a= 866,400,000 692,325,000 174,075,000

2,565 2,025 540
b= 138,465,000 136,800,000 1,665,000

2,565 2,025 540
Y10= a + b(X10)
Y10= 322,361.11 30,833.33 353,194.00
PRODUCTO 4

X Y XY X2 Y2
1 240,000 240,000 1 57,600,000,000
2 250,000 500,000 4 62,500,000,000
3 255,000 765,000 9 65,025,000,000
4 260,000 1,040,000 16 67,600,000,000
5 265,000 1,325,000 25 70,225,000,000
6 270,000 1,620,000 36 72,900,000,000
7 275,000 1,925,000 49 75,625,000,000
8 285,000 2,280,000 64 81,225,000,000
9 290,000 2,610,000 81 84,100,000,000
45 2,390,000 12,305,000 285 636,800,000,000
a= 681,150,000 553,725,000 127,425,000

2,565 2,025 540
b= 110,745,000 107,550,000 3,195,000

2,565 2,025 540
Y10= 235,972.22 59,166.70 295,139.00

322,361.11
3,083.33
235,972.22
5,916.67
PRESUPUESTO DE PRODUCCION
CONCEPTO P1 P2 P3 P4 P5
INVENTARIO FINAL 1,299 2,855 2,695 1,328 2,182
(+) VENTAS PRONOSTICADAS 389,629 380,663 336,923 318,612 290,967
(=) UNIDADES REQUERIDAS 390,928 383,518 339,618 319,940 293,149
( - ) INVENTARIO INICIAL 2,598 2,538 2,246 2,124 1,940
(=) PRODUCCION REQUERIDA 388,330 380,980 337,372 317,815 291,209
CALCULO DE CONSUMO POR PRODUCTO Y TIPO DE INSUMO
PRODUCCION Estándar de consumo de materia prima Necesidad de materia prima
PRODUCTO REQUERIDA A B C D E F G H A B C D E
P1 389,629 0.14 0.20 3.00 2.00 1.00 2.00 1.00 2.00 54,548 77,926 1,168,887 779,258 389,629
P2 380,980 0.12 0.10 2.00 1.50 2.00 2.00 2.00 2.00 45,718 38,098 761,960 571,470 761,960
P3 337,372 0.15 0.30 1.00 2.00 1.50 1.00 2.00 1.00 50,606 101,212 337,372 674,744 506,058
P4 317,815 0.20 0.50 2.00 3.00 1.00 2.00 2.00 3.00 63,563 158,908 635,630 953,445 317,815
P5 291,209 0.25 0.20 1.00 2.00 2.00 3.00 1.00 2.00 72,802 58,242 291,209 582,418 582,418
Necesidad por INSUMO 287,237 434,386 3,195,058 3,561,335 2,557,880
CALCULO DE CONSUMO POR PRODUCTO Y TIPO DE INSUMO

INVENTARIO Estándar de consumo de materia prima Necesidad de materia prima
PRODUCTO FINAL A B C D E F G H A B C D E
P1 2,200 0.14 0.20 3.00 2.00 1.00 2.00 1.00 2.00 308 440 6,600 4,400 2,200
P2 3,000 0.12 0.10 2.00 1.50 2.00 2.00 2.00 2.00 360 300 6,000 4,500 6,000
P3 2,000 0.15 0.30 1.00 2.00 1.50 1.00 2.00 1.00 300 600 2,000 4,000 3,000
P4 2,500 0.20 0.50 2.00 3.00 1.00 2.00 2.00 3.00 500 1,250 5,000 7,500 2,500
P5 1,500 0.25 0.20 1.00 2.00 2.00 3.00 1.00 2.00 375 300 1,500 3,000 3,000
Necesidad por INSUMO 1,843 2,890 21,100 23,400 16,700
CALCULO DE CONSUMO POR PRODUCTO Y TIPO DE INSUMO - INVENTARIO INICIAL

INVENTARIO Estándar de consumo de materia prima Necesidad de materia prima
PRODUCTO INICIAL A B C D E F G H A B C D E
P1 2,300 0.14 0.20 3.00 2.00 1.00 2.00 1.00 2.00 322 460 6,900 4,600 2,300
P2 3,000 0.12 0.10 2.00 1.50 2.00 2.00 2.00 2.00 360 300 6,000 4,500 6,000
P3 3,500 0.15 0.30 1.00 2.00 1.50 1.00 2.00 1.00 525 1,050 3,500 7,000 5,250
P4 3,500 0.20 0.50 2.00 3.00 1.00 2.00 2.00 3.00 700 1,750 7,000 10,500 3,500
P5 1,800 0.25 0.20 1.00 2.00 2.00 3.00 1.00 2.00 450 360 1,800 3,600 3,600
Necesidad por INSUMO 2,357 3,920 25,200 30,200 20,650
NSUMO POR PRODUCTO Y TIPO DE INSUMO
Necesidad de materia prima
F G H
779,258 389,629 779,258
761,960 761,960 761,960
337,372 674,744 337,372
635,630 635,630 953,445
873,627 291,209 582,418
3,387,847 2,753,172 3,414,453
NSUMO POR PRODUCTO Y TIPO DE INSUMO

F G H
4,400 2,200 4,400
6,000 6,000 6,000
2,000 4,000 2,000
5,000 5,000 7,500
4,500 1,500 3,000
21,900 18,700 22,900
R PRODUCTO Y TIPO DE INSUMO - INVENTARIO INICIAL

F G H
4,600 2,300 4,600
6,000 6,000 6,000
3,500 7,000 3,500
7,000 7,000 10,500
5,400 1,800 3,600
26,500 24,100 28,200
PRESUPUESTO DE COMPRAS DE MATERIALES
Tabla Nº
Tipo de Insumo
CONCEPTO A B C D E F G H
Inventario final esperado 1,843 2,890 21,100 23,400 16,700 21,900 18,700 22,900
+ Consumos previstos 287,237 434,386 3,195,058 3,561,335 2,557,880 3,387,847 2,753,172 3,414,453
= Necesidades totales 289,080 437,276 3,216,158 3,584,735 2,574,580 3,409,747 2,771,872 3,437,353
- Inventario inicial 2,357 3,920 25,200 30,200 20,650 26,500 24,100 28,200
= Unidades a comprar 286,723 433,356 3,190,958 3,554,535 2,553,930 3,383,247 2,747,772 3,409,153
x Precio de adquisición 17 16 15 14 13 4 11 10
Presupuesto de Compras 4,874,291 6,933,696 47,864,370 49,763,490 33,201,090 13,532,988 30,225,492 34,091,530
Pres. Total de Compras 220,486,947
PRESUPUESTO DE CONSUMO DE MATERIALES 0

Tabla Nº
Tipo de Insumo
CONCEPTO A B C D E F G H
Inventario Inicial 2,357 3,920 25,200 30,200 20,650 26,500 24,100 28,200
x Precio unitario - Inicio ejercicio 16 15 14 13 12 5 9 11
= Valor de Inventario Inicial 37,712 58,800 352,800 392,600 247,800 132,500 216,900 310,200
+ Presupuesto de Compras 4,874,291 6,933,696 47,864,370 49,763,490 33,201,090 13,532,988 30,225,492 34,091,530
= Valor de Inventario Disponible 4,912,003 6,992,496 48,217,170 50,156,090 33,448,890 13,665,488 30,442,392 34,401,730
- Valor de Inventario Final 31,331 46,240 316,500 327,600 217,100 87,600 205,700 229,000
Cantidad de Inventario Final 1,843 2,890 21,100 23,400 16,700 21,900 18,700 22,900
x Costo de Adquisición 17 16 15 14 13 4 11 10
Presupuesto de Consumo 4,880,672 6,946,256 47,900,670 49,828,490 33,231,790 13,577,888 30,236,692 34,172,730
Presupuesto Total de Consumo 220,775,188
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL A
PRODUCCION REQUERIDA Estándar de consumo de M. P. Necesidad de Productos
BIMESTRE P1 P2 P3 P4 P5 A1 A2 A3 A4 A5 P1 P2 P3 P4 P5 TOTAL
I 116,498 95,245.00 101,211.00 95,344.00 72,803.00 0.14 0.12 0.15 0.20 0.25 16,310.00 11,429.00 15,182.00 19,069.00 18,201.00 80,191.00
II 77,666 76,196.00 50,606.00 31,782.00 43,681.00 0.14 0.12 0.15 0.20 0.25 10,873.00 9,144.00 7,591.00 6,356.00 10,920.00 44,884.00
III 58,250 76,196.00 33,737.00 63,563.00 43,681.00 0.14 0.12 0.15 0.20 0.25 8,155.00 9,144.00 5,061.00 12,713.00 10,920.00 45,993.00
IV 58,250 57,147.00 50,606.00 47,672.00 58,242.00 0.14 0.12 0.15 0.20 0.25 8,155.00 6,858.00 7,591.00 9,534.00 14,561.00 46,699.00
V 38,833 38,098.00 50,606.00 47,672.00 43,681.00 0.14 0.12 0.15 0.20 0.25 5,437.00 4,572.00 7,591.00 9,534.00 10,920.00 38,054.00
VI 38,833 38,098.00 50,606.00 31,782.00 29,121.00 0.14 0.12 0.15 0.20 0.25 5,437.00 4,572.00 7,591.00 6,356.00 7,280.00 31,236.00
Totales 388,330 380,980 337,372 317,815 291,209 54,367.00 45,719.00 50,607.00 63,562.00 72,802.00 287,057.00
388,330 380,980 337,372 317,815 291,209
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL B

BIMESTRE P1 P2 P3 P4 P5 B1 B2 B3 B4 B5 P1 P2 P3 P4 P5 TOTAL
I 116,498.00 95,245.00 101,211.00 95,344.00 72,803.00 0.20 0.10 0.30 0.50 0.20 23,300.00 9,525.00 30,363.00 47,672.00 14,560.00 125,420.00
II 77,666.00 76,196.00 50,606.00 31,782.00 43,681.00 0.20 0.10 0.30 0.50 0.20 15,533.00 7,620.00 15,182.00 15,891.00 8,736.00 62,962.00
III 58,250.00 76,196.00 33,737.00 63,563.00 43,681.00 0.20 0.10 0.30 0.50 0.20 11,650.00 7,620.00 10,121.00 31,782.00 8,736.00 69,909.00
IV 58,250.00 57,147.00 50,606.00 47,672.00 58,242.00 0.20 0.10 0.30 0.50 0.20 11,650.00 5,715.00 15,182.00 23,836.00 11,648.00 68,031.00
V 38,833.00 38,098.00 50,606.00 47,672.00 43,681.00 0.20 0.10 0.30 0.50 0.20 7,767.00 3,810.00 15,182.00 23,836.00 8,736.00 59,331.00
VI 38,833.00 38,098.00 50,606.00 31,782.00 29,121.00 0.20 0.10 0.30 0.50 0.20 7,767.00 3,810.00 15,182.00 15,891.00 5,824.00 48,474.00
Totales 388,330.00 380,980.00 337,372.00 317,815.00 291,209.00 77,667.00 38,100.00 101,212.00 158,908.00 58,240.00 434,127.00
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL C

BIMESTRE P1 P2 P3 P4 P5 C1 C2 C3 C4 C5 P1 P2 P3 P4 P5 TOTAL
I 116,498.00 95,245.00 101,211.00 95,344.00 72,803.00 3 2 1 2 1 349,494.00 190,490.00 101,211.00 190,688.00 72,803.00 904,686.00
II 77,666.00 76,196.00 50,606.00 31,782.00 43,681.00 3 2 1 2 1 232,998.00 152,392.00 50,606.00 63,564.00 43,681.00 543,241.00
III 58,250.00 76,196.00 33,737.00 63,563.00 43,681.00 3 2 1 2 1 174,750.00 152,392.00 33,737.00 127,126.00 43,681.00 531,686.00
IV 58,250.00 57,147.00 50,606.00 47,672.00 58,242.00 3 2 1 2 1 174,750.00 114,294.00 50,606.00 95,344.00 58,242.00 493,236.00
V 38,833.00 38,098.00 50,606.00 47,672.00 43,681.00 3 2 1 2 1 116,499.00 76,196.00 50,606.00 95,344.00 43,681.00 382,326.00
VI 38,833.00 38,098.00 50,606.00 31,782.00 29,121.00 3 2 1 2 1 116,499.00 76,196.00 50,606.00 63,564.00 29,121.00 335,986.00
Totales 388,330 380,980 337,372 317,815 291,209 1,164,990.00 761,960.00 337,372.00 635,630.00 291,209.00 3,191,161.00
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL D

BIMESTRE P1 P2 P3 P4 P5 D1 D2 D3 D4 D5 P1 P2 P3 P4 P5 TOTAL
I 116,498 95,245 101,211 95,344 72,803 2 1.5 2 3 2 232,996.00 142,868.00 202,422.00 286,032.00 145,606.00 1,009,924.00
II 77,666 76,196 50,606 31,782 43,681 2 1.5 2 3 2 155,332.00 114,294.00 101,212.00 95,346.00 87,362.00 553,546.00
III 58,250 76,196 33,737 63,563 43,681 2 1.5 2 3 2 116,500.00 114,294.00 67,474.00 190,689.00 87,362.00 576,319.00
IV 58,250 57,147 50,606 47,672 58,242 2 1.5 2 3 2 116,500.00 85,721.00 101,212.00 143,016.00 116,484.00 562,933.00
V 38,833 38,098 50,606 47,672 43,681 2 1.5 2 3 2 77,666.00 57,147.00 101,212.00 143,016.00 87,362.00 466,403.00
VI 38,833 38,098 50,606 31,782 29,121 2 1.5 2 3 2 77,666.00 57,147.00 101,212.00 95,346.00 58,242.00 389,613.00
Totales 388,330 380,980 337,372 317,815 291,209 776,660.00 571,471.00 674,744.00 953,445.00 582,418.00 3,558,738.00
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL E
BIMESTRE P1 P2 P3 P4 P5 E1 E2 E3 E4 E5 P1 P2 P3 P4 P5 TOTAL
I 116,498 95,245 101,211 95,344 72,803 1 2 1.5 1 2 116,498.00 190,490.00 151,817.00 95,344.00 145,606.00 699,755.00
II 77,666 76,196 50,606 31,782 43,681 1 2 1.5 1 2 77,666.00 152,392.00 75,909.00 31,782.00 87,362.00 425,111.00
III 58,250 76,196 33,737 63,563 43,681 1 2 1.5 1 2 58,250.00 152,392.00 50,606.00 63,563.00 87,362.00 412,173.00
IV 58,250 57,147 50,606 47,672 58,242 1 2 1.5 1 2 58,250.00 114,294.00 75,909.00 47,672.00 116,484.00 412,609.00
V 38,833 38,098 50,606 47,672 43,681 1 2 1.5 1 2 38,833.00 76,196.00 75,909.00 47,672.00 87,362.00 325,972.00
VI 38,833 38,098 50,606 31,782 29,121 1 2 1.5 1 2 38,833.00 76,196.00 75,909.00 31,782.00 58,242.00 280,962.00
Totales 388,330 380,980 337,372 317,815 291,209 388,330.00 761,960.00 506,059.00 317,815.00 582,418.00 2,556,582.00
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL F

BIMESTRE P1 P2 P3 P4 P5 F1 F2 F3 F4 F5 P1 P2 P3 P4 P5 TOTAL
I 116,498 95,245 101,211 95,344 72,803 2 2 1 2 3 232,996.00 190,490.00 101,211.00 190,688.00 218,409.00 933,794.00
II 77,666 76,196 50,606 31,782 43,681 2 2 1 2 3 155,332.00 152,392.00 50,606.00 63,564.00 131,043.00 552,937.00
III 58,250 76,196 33,737 63,563 43,681 2 2 1 2 3 116,500.00 152,392.00 33,737.00 127,126.00 131,043.00 560,798.00
IV 58,250 57,147 50,606 47,672 58,242 2 2 1 2 3 116,500.00 114,294.00 50,606.00 95,344.00 174,726.00 551,470.00
V 38,833 38,098 50,606 47,672 43,681 2 2 1 2 3 77,666.00 76,196.00 50,606.00 95,344.00 131,043.00 430,855.00
VI 38,833 38,098 50,606 31,782 29,121 2 2 1 2 3 77,666.00 76,196.00 50,606.00 63,564.00 87,363.00 355,395.00
Totales 388,330 380,980 337,372 317,815 291,209 776,660.00 761,960.00 337,372.00 635,630.00 873,627.00 3,385,249.00
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL G

BIMESTRE P1 P2 P3 P4 P5 G1 G2 G3 G4 G5 P1 P2 P3 P4 P5 TOTAL
I 116,498 95,245 101,211 95,344 72,803 1 2 2 2 1 116,498.00 190,490.00 202,422.00 190,688.00 72,803.00 772,901.00
II 77,666 76,196 50,606 31,782 43,681 1 2 2 2 1 77,666.00 152,392.00 101,212.00 63,564.00 43,681.00 438,515.00
III 58,250 76,196 33,737 63,563 43,681 1 2 2 2 1 58,250.00 152,392.00 67,474.00 127,126.00 43,681.00 448,923.00
IV 58,250 57,147 50,606 47,672 58,242 1 2 2 2 1 58,250.00 114,294.00 101,212.00 95,344.00 58,242.00 427,342.00
V 38,833 38,098 50,606 47,672 43,681 1 2 2 2 1 38,833.00 76,196.00 101,212.00 95,344.00 43,681.00 355,266.00
VI 38,833 38,098 50,606 31,782 29,121 1 2 2 2 1 38,833.00 76,196.00 101,212.00 63,564.00 29,121.00 308,926.00
Totales 388,330 380,980 337,372 317,815 291,209 388,330.00 761,960.00 674,744.00 635,630.00 291,209.00 2,751,873.00
Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL H

BIMESTRE P1 P2 P3 P4 P5 H1 H2 H3 H4 H5 P1 P2 P3 P4 P5 TOTAL
I 116,498 95,245 101,211 95,344 72,803 2 2 1 3 2 232,996.00 190,490.00 101,211.00 286,032.00 145,606.00 956,335.00
II 77,666 76,196 50,606 31,782 43,681 2 2 1 3 2 155,332.00 152,392.00 50,606.00 95,346.00 87,362.00 541,038.00
III 58,250 76,196 33,737 63,563 43,681 2 2 1 3 2 116,500.00 152,392.00 33,737.00 190,689.00 87,362.00 580,680.00
IV 58,250 57,147 50,606 47,672 58,242 2 2 1 3 2 116,500.00 114,294.00 50,606.00 143,016.00 116,484.00 540,900.00
V 38,833 38,098 50,606 47,672 43,681 2 2 1 3 2 77,666.00 76,196.00 50,606.00 143,016.00 87,362.00 434,846.00
VI 38,833 38,098 50,606 31,782 29,121 2 2 1 3 2 77,666.00 76,196.00 50,606.00 95,346.00 58,242.00 358,056.00
Totales 388,330 380,980 337,372 317,815 291,209 776,660.00 761,960.00 337,372.00 953,445.00 582,418.00 3,411,855.00
PRESUPUESTO DE COMPRA POR INSUMO Y PERIODO
Tabla Nº
Tipo de Insumo A
CONCEPTO I II III IV V VI
Inventario final esperado 4,488 4,599 4,670 3,805 3,124 1,843
+ Consumos previstos 80,191 44,884 45,993 46,699 38,054 31,236
= Necesidades totales 84,679 49,483 50,663 50,504 41,178 33,079
- Inventario inicial 2,357 4,488 4,599 4,670 3,805 3,124
= Unidades a comprar 82,322 44,995 46,064 45,834 37,373 29,955
x Precio de adquisición 17 17 17 17 17 17
Presupuesto de Compras 1,399,474 764,915 783,088 779,178 635,341 509,235
Tabla Nº
Tipo de Insumo B
Presupuesto de Compras 2,044,736 1,018,512 1,115,536 1,074,576 931,920 744,272
Tabla Nº
Tipo de Insumo C
Presupuesto de Compras 14,007,150 8,131,290 7,917,615 7,232,175 5,665,380 4,852,305
Tabla Nº
Tipo de Insumo D
+ Consumos previstos 1,009,924 553,546 576,319 562,933 466,403 389,613
= Necesidades totales 1,065,279 611,178 632,612 609,573 505,364 413,013
= Unidades a comprar 1,035,079 555,823 574,980 553,280 458,724 374,052
Tabla Nº
Tipo de Insumo E
Tabla Nº
Tipo de Insumo F
Tabla Nº
Tipo de Insumo G
Tabla Nº
Tipo de Insumo H
= Necesidades totales 1,010,439 599,106 634,770 584,385 470,652 380,956
Presup. Compras Bimestral 63,715,399 35,705,877 36,145,675 34,165,205 27,655,758 22,929,481

Tabla Nº EXIGENCIA DE TIEMPO PARA ATENDER LA PRODUCCION PREVISTA
PRODUCCION Estándar de mano de obra directa
PRODUCTO REQUERIDA M N O P Q R S
1 388,330 3.0 2.5 1.5 3.0 2.8 2.4 1.4
2 380,980 2.2 2.0 1.3 3.1 2.5 2.1 1.2
3 337,372 3.2 2.3 1.2 3.2 1.4 2.2 1.6
4 317,815 2.4 3.4 1.6 3.3 1.9 2.3 1.5
5 291,209 3.2 3.6 1.4 3.4 1.2 2.5 1.3
Necesidad de horas por centro costo
COSTO DE CONSUMO DE MATERIALES POR PRODUCTO
Tabla Nº
Necesidad de Materiales COSTO DE MATERIALES POR TIPO DE INSUMO COSTO
PRODUCTO A B C D E F G H A B C D E F G H TOTAL
1 54,548 77,926 1,168,887 779,258 389,629 779,258 389,629 779,258 927,316 1,246,816 17,533,305 10,909,612 5,065,177 3,117,032 4,285,919 7,792,580 50,877,757
2 45,718 38,098 761,960 571,470 761,960 761,960 761,960 761,960 777,206 609,568 11,429,400 8,000,580 9,905,480 3,047,840 8,381,560 7,619,600 49,771,234
3 50,606 101,212 337,372 674,744 506,058 337,372 674,744 337,372 860,302 1,619,392 5,060,580 9,446,416 6,578,754 1,349,488 7,422,184 3,373,720 35,710,836
4 63,563 158,908 635,630 953,445 317,815 635,630 635,630 953,445 1,080,571 2,542,528 9,534,450 13,348,230 4,131,595 2,542,520 6,991,930 9,534,450 49,706,274
5 72,802 58,242 291,209 582,418 582,418 873,627 291,209 582,418 1,237,634 931,872 4,368,135 8,153,852 7,571,434 3,494,508 3,203,299 5,824,180 34,784,914
TOTAL 287,237 434,386 3,195,058 3,561,335 2,557,880 3,387,847 2,753,172 3,414,453 4,883,029 6,950,176 47,925,870 49,858,690 33,252,440 13,551,388 30,284,892 34,144,530 220,851,015
PRECIO UNITARIO 17 16 15 14 13 4 11 10
%
23.0 217,496,608 0.230 50,104,998
22.5 217,496,608 0.225 49,015,281
16.2 217,496,608 0.162 35,168,440
22.5 217,496,608 0.225 48,951,308
15.8 217,496,608 0.158 34,256,582
100.00 1.000 217,496,609
COSTO DE MANO DE OBRA DIRECTA POR PRODUCTO
Tabla Nº
Necesidad de mano de obra directa (en horas) COSTO DE MANO DE OBRA DIRECTA POR ESTACION DE TRABAJO
PRODUCTO M N O P Q R S TOTAL M N O P Q R S
1 1,164,991.0 970,826.0 582,495.0 1,164,991.0 1,087,325.0 931,993.0 543,662.0 6,446,283 33,784,739 27,183,128 18,057,345 31,454,757 32,619,750 24,231,818 16,309,860
2 838,156.0 761,960.0 495,274.0 1,181,039.0 952,451.0 800,058.0 457,176.0 5,486,114 24,306,524 21,334,880 15,353,494 31,888,053 28,573,530 20,801,508 13,715,280
3 1,079,591.0 775,956.0 404,847.0 1,079,591.0 472,321.0 742,219.0 539,796.0 5,094,321 31,308,139 21,726,768 12,550,257 29,148,957 14,169,630 19,297,694 16,193,880
4 762,757.0 1,080,573.0 508,505.0 1,048,791.0 603,849.0 730,976.0 476,723.0 5,212,174 22,119,953 30,256,044 15,763,655 28,317,357 18,115,470 19,005,376 14,301,690
5 931,870.0 1,048,354.0 407,693.0 990,112.0 349,451.0 728,024.0 378,572.0 4,834,076 27,024,230 29,353,912 12,638,483 26,733,024 10,483,530 18,928,624 11,357,160
TOTAL 4,777,365 4,637,669 2,398,814 5,464,524 3,465,397 3,933,270 2,395,929 27,072,968 138,543,585 129,854,732 74,363,234 147,542,148 103,961,910 102,265,020 71,877,870
COSTO HORA 29.00 28.00 31.00 27.00 30.00 26.00 30.00

BRA DIRECTA POR PRODUCTO
TOTAL
183,641,397
155,973,269
144,395,325
147,879,545
136,518,963
768,408,499
ASIGNACION DE LOS GASTOS INDIRECTOS POR PRODUCTO
CONCEPTO DE FORMULAS PRODUCTO

COSTO Y GASTO UTILIZADAS 1 2 3 4 5 TOTAL
Gastos de mantenimiento GM * (THPx/THP) 10,714,848 9,118,879 8,467,651 8,663,543 8,035,077 44,999,998
Gastos de control de calidad TCC * (THPx/THP) 2,500,131 2,127,739 1,975,785 2,021,493 1,874,852 10,500,000
GF * (THP /THP)
x
Gastos asociados con la administración de la fábrica 11,429,171 9,726,805 9,032,161 9,241,113 8,570,750 48,000,000
Costo de Servicios Públicos SP * (THPx/THP) 1,928,673 1,641,398 1,524,177 1,559,438 1,446,315 8,100,001
Depreciación de Edificios DE * (THPx/THP) 1,928,673 1,641,398 1,524,177 1,559,438 1,446,315 8,100,001
Depreciación de Maquinaria y Equipos DM * (THPx/THP) 5,952,693 5,066,044 4,704,251 4,813,080 4,463,933 25,000,001
Seguros (instalaciones y equipos) (SI + SE) * (THPx/THP) 6,190,801 5,268,686 4,892,421 5,005,603 4,642,490 26,000,001
Gastos Sección de Abastecimientos (GC * %P) * (Cx/CT) 5,052,766 4,942,875 3,546,511 4,936,424 3,454,556 21,933,132
TOTAL GASTOS INDIRECTOS POR PRODUCTO 45,697,756 39,533,824 35,667,134 37,800,132 33,934,288 192,633,134
PRODUCTO HORAS MOD VOLUMEN DE COMPRA
GASTOS DE MANTENIMIENTO 45,000,000 1 6,446,283 50,877,757
GASTOS DE CONTROL DE CALIDAD 10,500,000 2 5,486,114 49,771,234
GASTOS DE ADMINISTRACION DE FABRICA 48,000,000 3 5,094,321 35,710,836
COSTO DE SERVICIOS PUBLICOS 8,100,000 4 5,212,174 49,706,274
DEPRECIACION DE EDIFICIOS 8,100,000 5 4,834,076 34,784,914
DEPRECIACION DE MAQUINARIA Y EQUIPOS 25,000,000 Total Horas 27,072,968 217,496,608
SEGUROS 26,000,000
GASTOS SECCION DE ABASTECIMIENTO 21,600,000
GASTOS DE ADMINISTRACION
SUELDOS 8,900,000
REMUNERACION 8,000,000
PERSONAL DE ABASTECIMIENTO 900,000
SUMINISTRO DE OFICINA 3,200,000

APOYO LAB DE ABASTECIMIENTO 400,000
APOYO LAB ADMINISTRACION 800,000
MATERIALES PAD ABASTECIMIENTO 200,000
MATERIALES PAD ADMINISTRACION 800,000
OTROS GASTOS DE SUMINISTROS 1,000,000
OTROS GASTOS ADMINISTRATIVOS 4,300,000

SERVICIOS PUBLICOS 600,000
DEPREDIACION 900,000
SEGUROS DE MAQUINARIA EQUIPO 2,800,000
TOTAL 16,400,000
GASTOS DE VENTAS
SUELDOS 39,600,000
REMUNERACION 4,600,000
COMISIONES POR VENTA 35,000,000
SUMINISTRO DE OFICINA 300,000

APOYO A LAS VENTAS 300,000
OTROS GASTOS VENTAS 300,000

SERVICIOS PUBLICO DE VENTAS 300,000
TOTAL 40,200,000
ASIGNACION DE GASTOS ADMINISTRACION Y VENTAS

Gastos Administrativos GA * (THPx/THP) 3,971,933 3,380,317 3,138,910 3,211,526 2,978,559 16,681,245
Gastos de Ventas GVe * (THPx/THP) 9,736,080 8,285,898 7,694,157 7,872,156 7,301,099 40,889,390
TOTAL GASTOS ADMINISTRACION Y VENTAS POR PRODUCTO 13,708,013 11,666,215 10,833,067 11,083,682 10,279,658 57,570,635
PRODUCTO HORAS MOD

1 6,446,283
GASTOS ADMINISTRATIVOS 16,400,000 2 5,486,114
GASTOS DE VENTAS 40,200,000 3 5,094,321
4 5,212,174
5 4,834,076
TOTAL 26,616,521
ASIGNACION DE GASTOS FINANCIEROS
y
Préstamo a Largo Plazo PLP * (THPx/THP) 6,175,872 5,255,980 4,880,622 4,993,532 4,631,294 25,937,300
Crédito Capital de Trabajo CCT * (CPx/CPT) 2,452,392 2,151,493 1,883,390 2,066,176 1,791,344 10,344,795
TOTAL GASTOS FINANCIEROS 8,628,264 7,407,473 6,764,012 7,059,708 6,422,638 36,282,095
PRODUCTO HORAS MOD COSTO PRIMO

Préstamo a Largo Plazo 25,500,000 1 6,446,283 234,519,154
Crédito Capital de Trabajo 10,000,000 2 5,486,114 205,744,503
3 5,094,321 180,106,161
4 5,212,174 197,585,819
5 4,834,076 171,303,877
TOTAL 26,616,521 956,287,231

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TABLA N° 01

FACTORES ESPECIFICOS (F) 9,080.00 7,800.00 12,180.00 5,450.00 13,550.00

AJUSTE 100.00 -1,700.00 1,700.00 -2,500.00 3,000.00

CAMBIO 7,480.00 8,000.00 8,980.00 6,450.00 9,050.00

CRECIMIENTO 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

TOTAL FACTOR ECONOMICO 0.963 0.963 0.960 0.968 0.953

TOTAL FACTOR ADMINISTRATIVO 1.095 1.095 1.095 1.095 1.095

VENTAS ESTIMADAS 359,861.00 353,194 308,333 295,139.00 265,278

TOTAL VENTAS (V2+F) 368,941 360,994 320,513 300,589 278,828

VENTAS PRONOSTICADAS 389,629 380,663 336,923 318,612 290,967

USO DE LA ECUACION DE LA REGRESION

a= 842,175,000 682,200,000 159,975,000 296,250.00

b= 136,440,000 132,975,000 3,465,000 6,416.67

Y10= 296,250.00 64,166.70 360,417.00

USO DE LA ECUACION DE LA REGRESION

a= 684,000,000 562,500,000 121,500,000 225,000.00

b= 112,500,000 108,000,000 4,500,000 8,333.33

Y10= 225,000.00 83,333.30 308,333.00

USO DE LA ECUACION DE LA REGRESION

a= 682,575,000 538,425,000 144,150,000 266,944.44

b= 107,685,000 107,775,000 -90,000 -166.67

Y10= 266,944.44 -1,666.70 265,278.00

USO DE LA ECUACION DE LA REGRESION

a= 866,400,000 692,325,000 174,075,000

b= 138,465,000 136,800,000 1,665,000

Y10= 322,361.11 30,833.33 353,194.00

USO DE LA ECUACION DE LA REGRESION

a= 681,150,000 553,725,000 127,425,000

b= 110,745,000 107,550,000 3,195,000

Y10= 235,972.22 59,166.70 295,139.00

CALCULO DE CONSUMO POR PRODUCTO Y TIPO DE INSUMO

CALCULO DE CONSUMO POR PRODUCTO Y TIPO DE INSUMO - INVENTARIO INICIAL

NSUMO POR PRODUCTO Y TIPO DE INSUMO

R PRODUCTO Y TIPO DE INSUMO - INVENTARIO INICIAL

PRESUPUESTO DE CONSUMO DE MATERIALES 0

Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL B

Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL C

Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL D

Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL F

Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL G

Tabla Nº CONSUMO BIMESTRAL DEL MATERIAL H

Presup. Compras Bimestral 63,715,399 35,705,877 36,145,675 34,165,205 27,655,758 22,929,481

COSTO HORA 29.00 28.00 31.00 27.00 30.00 26.00 30.00

CONCEPTO DE FORMULAS PRODUCTO

SUMINISTRO DE OFICINA 3,200,000

OTROS GASTOS ADMINISTRATIVOS 4,300,000

SUMINISTRO DE OFICINA 300,000

OTROS GASTOS VENTAS 300,000

CONCEPTO DE FORMULAS PRODUCTO

PRODUCTO HORAS MOD

PRODUCTO HORAS MOD COSTO PRIMO

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