La Morena S,A

E S T A D O DE R E S U L T A D O S

Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

Ventas $210,000.00 $420,000.00 $955,000.00 $307,500.00
Costo de ventas $40,312.50 $61,687.50 $82,434.38 $33,148.13
Gasto operacional $6,750.00 $6,750.00 $6,750.00 $6,750.00
Utiidad operativa $162,937.50 $351,562.50 $865,815.62 $267,601.87
Impuestos $57,028.13 $123,046.88 $303,035.47 $93,660.96
Utilidad neta $105,909.37 $228,515.62 $562,780.15 $173,940.91

La Morena S,A
Balance General del 31 de enero al 31 de diciembre del 2014

Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

Activo Circulante
Efectivo $86,684.38 $246,012.50 636,009.66 $1,003,797.63
Clientes $63,000.00 $126,000.00 $286,500.00 $92,250.00
Materia prima $6,225.00 $7,912.50 $2,706.80 $4,610.00
Inventario $0.00 $0.00 0 $0.00
Producto terminado $5,818.37 $12,606.48 $4,291.42 $858.28
Total Act. Circ. $161,727.75 $392,531.48 $929,507.88 $1,101,515.91

Activo fijo
Prop. Planta, equipo $12,000.00 $7,000.00 $0 $1,000.00
Depreciación $0 $0 $0 $0
Total act. No circul. 12,000.00 $7,000.00 $0 $1,000.00
Total de activos $173,727.75 $399,531.48 $929,507.88 $1,102,515.91

Pasivo a corto plazo

Proveedores $19,200.00 $32,812.50 $39,201.75 $15,437
N. acum. Por pagar $1,875 $1,875.00 $1,875.00 $1,875.00
Imp.acum. Por pagar $625.00 $625.00 $625.00 $625.00
Total pas. a cort. Pla. $21,700.00 $35,312.50 $41,701.75 $17,937.00

Capital contable
Utilidades retenidas $152,027.75 $364,218.98 $887,806.00 $1,084,578.90
Total capital contab. $152,027.75 $364,218.98 $887,806.00 $1,084,578.90
Pasivo + capital $173,727.75 $399,531.48 $929,507.75 $1,102,515.90

Cálculo de aumento en 500 para producto X y 200 para producto Y

Producto X Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

Costo $30.00 $30.00 $40.00 $45.00
Ventas en unidades 4,000 8,000 13,000 3,500
Ventas en pesos $120,000.00 $240,000.00 $520,000.00 $157,500.00
Total del producto X $1,037,500.00

Producto y Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

Costo $60.00 $60.00 $70.00 $75.00
Ventas en unidades 1,500 3,000 6,700 2,000
Ventas en pesos $90,000.00 $180,000.00 $469,000.00 $150,000.00
Total del producto Y $889,000.00
Total de venta X + Y $1,926,500.00

Cambios del presupuesto de producción

Producto X Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4
Ventas - 4,000 8,000 13,000 3,500
Inventario inicial + 500 2,000 3,250 875
Inventario final = 2,000 3,250 875 400
Producción = 5,500 9,250 10,625 3,025
Producto Y Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4
Ventas - 1,500 3,000 6,700 2,000
Inventario inicial + 200 750 1,675 500
Inventario final = 750 1,675 500 100
Producción = 2,050 3,925 5,525 1,600
Cambios en el presupuesto de consumo de material
Trimestre 1 Trimestre 2
Producto A B C A B C
X 11,000 0 5,500 18,500 0 9,250
Y 4,100 4,100 6,150 7,850 7,850 11,775
Material requerido 15,100 4,100 11,650 26,350 7,850 21,025
Costo $ 0.25 $ 0.50 $ 1.00 $0.25 $0.50 $1.00
Total $ 3,775.00 $ 2,050.00 $11,650.00 $6,587.50 $3,925.00 $21,025.00
Trimestre 3 Trimestre 4
Producto A B C A B C
X 21,250 0 10,625 6,050 0 3,025
Y 11,050 11,050 16,575 3,200 3,200 4,800
Material requerido 32,300 11,050 27,200 9,250 3,200 7,825
Costo $ 0.30 $ 0.55 $ 1.15 $0.30 $0.55 $1.15
Total $ 9,690.00 $ 6,077.50 $31,280.00 $2,775.00 $1,760.00 $8,998.75

Concepto C.I.Fab.xaño Tasa anual

M.O.D. $15,000 2.33
Accesorios $8,000.00
Supervisión $10,000.00
Ingeniería $14,500.00
Imp. Y Seguros $4,500.00
Depreciación $2,500.00
Total $54,500.00

Cálculo de la valuación del inventario final de los productos terminados

Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4
Hrs.empleadas 2,175 7,275 8,888 5,063
Costo x hora $5.00 $5.00 $5.50 $5.50
G.I.F Totales $10,875.00 $36,375.00 $48,884.00 $27,846.50
Depreciación $625.00 $625.00 $625.00 $625.00
Total G.IF. $10,250.00 $35,750.00 $48,259.00 $27,221.50

Variación de la tasa de gastos directos de fabricación

Trimestre 1 A B C
Inventario final 5,200 1,550 4,150
Costo unitario $0.25 $0.50 $1.00
Valor en pesos I.F. $1,300.00 $775.00 $4,150.00
Valor total de mateiales. $6,225.00

Trimestre 2 A B C
Inventario final 6,250 2,150 5,275
Costo unitario $0.28 $0.55 $1.10
Valor en pesos I.F. $1,750.00 $1,182.50 $5,802.50
Valor total de materiales $8,735.00

Trimestre 3 A B C
Inventario final 1,850 640 1,565
Costo unitario $0.33 $0.61 $1.27
Valor en pesos I.F. $610.50 $390.40 $1,987.55
Valor total de materiales $2,988.45

Trimestre 4 A B C
Inventario final 3,200 1,200 2,600
Costo unitario $0.33 $0.61 $1.27
Valor en pesos I.F. $1,056.00 $732.00 $3,302.00
Valor total de materiales $5,090.00
Valor anual de los inventarios fiales $23,038.45

Cálculo de la variación en la valuación del inventario final

de productos terminados.

Costo unitario de X Cantidad Medida Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

A 2 unidades $0.50 $0.55 $0.66 $0.66
B 0 unidades 0 0 0 0
C 1 unidades $1.00 $1.10 $1.27 $1.27
Prensa M.O 0.1 horas $ 0.25 $ 0.25 $0.28 $0.28
Ensamble M.O. 0.4 horas $1.00 $1.00 $1.10 $1.10
G.I.F. 0.5 horas $1.08 $1.08 $1.08 $1.08
Costos x unidades $3.83 $3.98 $4.39 $4.39

Costo unitario de Y Cantidad Medida Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

A 2 unidades $0.50 $0.55 $0.66 $0.66
B 2 unidades $1.00 $1.10 $1.21 $1.21
C 3 unidades $3.00 $3.30 $3.80 $3.80
Prensa M.O 0.2 hora $0.50 $0.50 $0.55 $0.55
Ensamble M.O. 0.5 hora $1.25 $1.25 $1.38 $1.38
G.I.F. 0.7 hora $1.51 $1.51 $1.51 $1.51
Costos x unidades $7.76 $8.21 $9.11 $9.11

Producto Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

X 2,000 3,125 875 400
Costo $3.83 $3.98 $4.38 $4.38
Total $7,660.00 $12,437.50 $3,832.50 $1,752.00

Y 750 1,625 500 100

Costo $7.76 $8.21 $9.10 $9.10
Total $5,820.00 $13,341.25 $4,550.00 $910.00
Total al fin del año $2,662.00

Producto X Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

Costo $30.00 $30.00 $40.00 $45.00
Ventas en unidades 4,000 8,000 12,500 3,500
Ventas en pesos $120,000.00 $240,000.00 $500,000.00 $157,500.00
Total $1,017,500.00

Producto Y Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4

Costo $60.00 $60.00 $70.00 $75.00
Ventas en unidades 1,500 3,000 6,500 2,000
Ventas en pesos $90,000.00 $180,000.00 $455,000.00 $150,000.00
Total $875,000.00
Total presupuesto de venta $1,892,500.00

Presupuesto de cobranza
Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4
50% de contado $105.000.00 $210,000.00 $477,500.00 $0
25% crédito trim. 1 $52,500.00 $105,000.00 $238,750.00
25% crédito trim. 2 $52,500.00 $105,000.00
$105,000.00 $262,500.00 $635,000.00 $343,750.00

Presupuesto de efctivo
 Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4
Ventas de contado $105,000.00 $210,000.00 $477,500.00 $227,500.00
Crédito semestre 1 $25,000.00 $52,500.00 $105,000.00 $238,750.00
Crédito semestre 2 $52,500.00 $105,000.00
Ingreso de venta $130,000.00 $262,500.00 $582,500.00 $466,250.00
Compra de M.P. $19,200.00 $32,812.50 $39,201.75 $ 15,437.00
Compra activo fijo $12,000.00 $7,000.00 $0.00 $1,000.00
G.I.F. $9,875.00 $9,875.00 $9,875.00 $9,875.00
M.O.D. $10,462.50 $18,187.50 $24,440.63 $7,239.38
Impuestos $57,028.12 $123,046.89 $303,035 $93,660.66
Gastos de operación $6,750.00 $6,750.00 $6,750.00 $6,750.00
Total de operación $14,684.38 $64,828.11 $199,197.15 $332,287.96
Efectivo inicial + $10,000.00 $44,684.68 $109,512.50 $287,509.66
Saldo a mantener - $80,000.00 $80,000.00 $80,000.00 $80,000.00
saldo de efctivo -$55,315.62 $29,512.79 $228,709.65 $539,797.62
Total efectivo $24,684.38 $109,512.79 $308,709.65 $619,797.62
Balance General del presupuesto
Del 1 de enero al 31 de diciembre del 2014
la Morena S.A
Trimestre 1 Trimestre 2 Trimestre 3 Trimestre 4
Activo circulante
Efectivo $24,684.38 $109,512.79 $361,219.65 $724,797.62
Clientes $105,000.00 $210,000.00 $477,500.00 $227,500.00
Inventarios 0 0 0 0
Materia prima $6,225.00 $6,225.00 $6,225.00 $6,225.00
Producto terminado $5,818.37 $12,606.48 $4,291.42 $858.28
Total de activo circ. $141,727.75 $338,344.27 $849,236.07 $959,380.90

Fijo:
Prop. Planta, equipo $12,000.00 $7,000.00 $0.00 $1,000.00
Depreciación acum. 0 0 0 0
Total act. No circ. $12,000.00 $7,000.00 $0.00 $1,000.00
Total de activos $153,727.75 $345,344.27 849236.07 $960,380.90

Pasivo: corto plazo

Proveedores $19,200.00 $32,812.50 $39,201.75 $15,437
Nom. Por pagar $1,875 $1,875 $1,875 $1,875
Total pasivo corto p. $21,075.00 $34,687.50 $41,076.75 $17,312.00

Capital contable
Capital aportado $0.00 $0.00 $0.00 $0.00
Utilidades retenidas $152,027.75 $311,718.98 $730,306.07 $688,328.91
Total capital contab. $152,027.75 $311,718.98 $730,306.07 $688,328.91
Total pasivo + capital $173,102.75 $346,406.48 $771,382.82 $705,640.91