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Presupuesto de ventas ejercicio 2020

1er semestre

item 1
unidades a vender 33000
precio 31.00
1,023,000.00

item 2
unidades a vender 16000
precio 42.00
672,000.00

Ventas Totales 1,695,000.00

Presupuesto de compras ejercicio 2020

item 1
unidades a vender 33000
(+) inv finales esperados 1800
(-) inv iniciales 0
unidades a comprar 34800
costo unitario 12.00
Compras ITEM 1 417,600.00

item 2
unidades a vender 16000
(+) inv finales esperados 1700
(-) inv iniciales 0
17700
costo unitario 18.00
Compras ITEM 2 318,600.00

Compras totales 736,200.00

cedula de valuacion de inventarios

inventarios iniciales 31 diciembre 2019


item 1 0
item 2 0

inventarios finales presupuestados al 1er semestre y 2 semestre


item 1 1800
item 2 17000

presupuesto gastos de operacion


0.029
sueldo base 786,900.00 393,450.00
comisiones sobre venta 152,550.00 76,275.00
cuotas de seguridad social
ss sueldos 137,707.50 68,853.75
ss comisiones 26,696.25 13,348.13
rentas 541,800.00 270,900.00
servicios 348,300.00 174,150.00
papeleria y consumibles 206,400.00 103,200.00
otros conceptos 83,850.00 41,925.00

total gastos de operacion 1,142,101.88

Estado de resultados

ventas 1,695,000.00
(-) costo de ventas
inventario inicial 0
(+) compras 736,200.00
(-) inventario final 52,200.00
costo de ventas 684,000.00

utilidad marginal 1,011,000.00


gastos de operación 1,142,101.88
utilidad de operación - 131,101.88
gastos financieros $22,487.24
utilidad antes de impuestos -$153,589.12
isr 35% -53756.190392
utilidad despues de impuestos -$99,832.93
2o semestre total

66000 99000
31.00
2,046,000.00 3,069,000.00

32000
42.00
1,344,000.00 2,016,000.00

- 3,390,000.00 - 5,085,000.00

66000
1800
0
67800
12.00
813,600.00 1,231,200.00

32000
1700
0
33700
18.00
606,600.00 925,200.00

- 1,420,200.00 - 2,156,400.00

costo unitario

12.00
18.00

12.00 21,600.00
18.00 306,000.00

393,450.00 786,900.00 -
76,275.00 152,550.00 -

68,853.75 137,707.50 -
13,348.13 26,696.25 -
270,900.00 541,800.00 -
174,150.00 348,300.00 -
103,200.00 206,400.00 -
41,925.00 83,850.00 -

1,142,101.88

3,390,000.00 5,085,000.00

0
1,420,200.00 2,156,400.00
52,200.00 104,400.00
1,368,000.00 2,052,000.00

2,022,000.00 3,033,000.00
1,142,101.88 2,284,203.75
879,898.13 748,796.25
$32,496.79 54,984.03
$847,401.34 693,812.22
296590.467379 242,834.28
$550,810.87 450,977.94
Inversión 250,000.00
Tope Autos utilitarios
Inversión no deducible $ 250,000.00
Iva no deducible
Anticipo
Importe a Financiar $ 250,000.00
Tasa anual 19.00%
Plazo 36

PERIODO saldo inicial amortizacion INTERESES saldo final interes amortizacion

1 $ 250,000.00 $5,205.67 $3,958.33 $244,794.33


2 $244,794.33 $5,288.09 $3,875.91 $239,506.23
3 $239,506.23 $5,371.82 $3,792.18 $234,134.41
4 $234,134.41 $5,456.88 $3,707.13 $228,677.53
5 $228,677.53 $5,543.28 $3,620.73 $223,134.26
6 $223,134.26 $5,631.05 $3,532.96 $217,503.21 $22,487.24 $32,496.79
7 $217,503.21 $5,720.20 $3,443.80 $211,783.01
8 $211,783.01 $5,810.77 $3,353.23 $205,972.23
9 $205,972.23 $5,902.78 $3,261.23 $200,069.45
10 $200,069.45 $5,996.24 $3,167.77 $194,073.22
11 $194,073.22 $6,091.18 $3,072.83 $187,982.04 $19,275.23 $19,275.23
12 $187,982.04 $6,187.62 $2,976.38 $181,794.41 $41,762.47 $68,205.59
13 $181,794.41 $6,285.59 $2,878.41 $175,508.82
14 $175,508.82 $6,385.12 $2,778.89 $169,123.70
15 $169,123.70 $6,486.21 $2,677.79 $162,637.49
16 $162,637.49 $6,588.91 $2,575.09 $156,048.58
17 $156,048.58 $6,693.24 $2,470.77 $149,355.34
18 $149,355.34 $6,799.21 $2,364.79 $142,556.13
19 $142,556.13 $6,906.87 $2,257.14 $135,649.27
20 $135,649.27 $7,016.22 $2,147.78 $128,633.04
21 $128,633.04 $7,127.32 $2,036.69 $121,505.73
22 $121,505.73 $7,240.16 $1,923.84 $114,265.56
23 $114,265.56 $7,354.80 $1,809.20 $106,910.76
24 $106,910.76 $7,471.25 $1,692.75 $99,439.51
25 $99,439.51 $7,589.55 $1,574.46 $91,849.96
26 $91,849.96 $7,709.71 $1,454.29 $84,140.25
27 $84,140.25 $7,831.78 $1,332.22 $76,308.47
28 $76,308.47 $7,955.79 $1,208.22 $68,352.68
29 $68,352.68 $8,081.75 $1,082.25 $60,270.92
30 $60,270.92 $8,209.72 $954.29 $52,061.21
31 $52,061.21 $8,339.70 $824.30 $43,721.51
32 $43,721.51 $8,471.75 $692.26 $35,249.76
33 $35,249.76 $8,605.88 $558.12 $26,643.87
34 $26,643.87 $8,742.14 $421.86 $17,901.73
35 $17,901.73 $8,880.56 $283.44 $9,021.17
36 $9,021.17 $9,021.17 $142.84 $0.00

$250,000.00 $79,904.18
1er sem gasto financiero

2 sem
anual
2.90%
sueldo base 610,000.00 786,900.00
comisiones sobre venta 3.00% 23,607.00
cuotas de seguridad social 17.50% 137,707.50
rentas 420,000.00 541,800.00
servicios 270,000.00 348,300.00
papeleria y consumibles 160,000.00 206,400.00
otros conceptos 65,000.00 83,850.00

1695000 0 3390000 163730000

6.80%
sueldo base 6,875,000.00 7,342,500.00 3,671,250.00 3,671,250.00
comisiones sobre venta 3.00% 4,911,900.00 2,455,950.00 2,455,950.00
cuotas de seguridad social 15.80%
ss sueldo base 1,160,115.00 580,057.50 580,057.50
ss comisiones sobre venta 776,080.20 388,040.10 388,040.10
rentas 2,875,000.00 3,070,500.00 1,535,250.00 1,535,250.00
servicios 3,957,800.00 4,226,930.40 2,113,465.20 2,113,465.20
papeleria y consumibles 1,803,500.00 1,926,138.00 963,069.00 963,069.00
dep 287,900.00 287,900.00 143,950.00 143,950.00
dep 813,000.00 813,000.00 406,500.00 406,500.00
otros conceptos 744,000.00 794,592.00 397,296.00 397,296.00
-
7,342,500.00
4,911,900.00
-
1,160,115.00
776,080.20
3,070,500.00
4,226,930.40
1,926,138.00
287,900.00
813,000.00
794,592.00

25,309,655.60
25309762.4
- 106.80