Presupuesto operativo

Corporación Lima SAC, es una empresa proveedora de insumos para las empresas mineras locales.
El área de MKT presentó su presupuesto de ventas indicando que estas serían las ventas proyectadas para el año 2021 (en kilos):
Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
Insumo 1 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000
Insumo 2 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000
Insumo 3 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000

Los precios de venta se proyectan en: Los costos son los siguientes: Las compras se realizan según lo proyectado en las ventas y se realizan en el mismo mes.
Insumo 1 10.00 +IGV Insumo 1 6.00 +IGV
Insumo 2 12.00 +IGV Insumo 2 8.00 +IGV IGV 18%
Insumo 3 15.00 +IGV Insumo 3 10.00 +IGV

Los gastos administrativos son fijos, y son los siguientes: Los gastos de ventas son fijos, y son los siguientes:
Planillas 15,000.00 Mensual (incl. Beneficios sociales) Publicidad 150.00 mensual + IGV
Luz, agua, tlf. 400.00 mensual + IGV Merchandising 80.00 mensual + IGV
Seguridad 800.00 mensual + IGV Suscripción a una revista 120.00 Pago único en enero + IGV
Depreciación 80.00 Mensual (Revista que se publica mensualmente).

Datos adicionales:
La empresa no cuenta con deudas
Se encuentra dentro del régimen general
Los clientes tienen 60 días de crédito.
Los proveedores nos otorgan 30 días de crédito.
Ley laboral Mypes.
Pago a cuenta IR 1.50%
Presupuesto de ventas ( Sin IGV)
Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Ventas 1 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 2,160,000
Ventas 2 144,000 144,000 144,000 144,000 144,000 144,000 144,000 144,000 144,000 144,000 144,000 144,000 1,728,000
Ventas 3 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 4,500,000
Total 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 8,388,000

Presupuesto de ingresos por ventas (Más IGV)

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Ventas 1 212,400 212,400 212,400 212,400 212,400 212,400 212,400 212,400 212,400 212,400 2,124,000
Ventas 2 169,920 169,920 169,920 169,920 169,920 169,920 169,920 169,920 169,920 169,920 1,699,200
Ventas 3 442,500 442,500 442,500 442,500 442,500 442,500 442,500 442,500 442,500 442,500 4,425,000
Total - - 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 8,248,200

Presupuesto de compras (Sin IGV)

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Insumo 1 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 1,296,000
Insumo 2 96,000 96,000 96,000 96,000 96,000 96,000 96,000 96,000 96,000 96,000 96,000 96,000 1,152,000
Insumo 3 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000
Total 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 5,448,000

Presupuesto de egresos por compras (Más IGV)

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Insumo 1 127,440 127,440 127,440 127,440 127,440 127,440 127,440 127,440 127,440 127,440 127,440 1,274,400
Insumo 2 113,280 113,280 113,280 113,280 113,280 113,280 113,280 113,280 113,280 113,280 113,280 1,132,800
Insumo 3 295,000 295,000 295,000 295,000 295,000 295,000 295,000 295,000 295,000 295,000 295,000 2,950,000
Total - 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 5,357,200
Presupuesto de gastos de administración
Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Planillas 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 180,000.00
Luz, agua, tlf. 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 4,800.00
Seguridad 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 9,600.00
Depreciación 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 960.00
Total 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 195,360

Presupuesto de egresos de gastos de administración

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Planillas 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 180,000
Luz, agua, tlf. 472.00 472.00 472.00 472.00 472.00 472.00 472.00 472.00 472.00 472.00 472.00 472.00 5,664
Seguridad 944.00 944.00 944.00 944.00 944.00 944.00 944.00 944.00 944.00 944.00 944.00 944.00 11,328
Total 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 196,992

Presupuesto de gastos de ventas

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Publicidad 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 1,800.00
Merchandising 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 960.00
Suscripción a una revista 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 120.00
Total 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 2,880.00

Presupuesto de egresos de gastos de ventas

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Publicidad 177 177 177 177 177 177 177 177 177 177 177 177 2,124
Merchandising 94 94 94 94 94 94 94 94 94 94 94 94 1,133
Suscripción a una revista 142 - - - - - - - - - - - 142
Total 413 271 271 271 271 271 271 271 271 271 271 271 3,398
 Presupuesto de resultados
Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Ventas 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 699,000 8,388,000.00
(-) Costo de ventas 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 454,000 5,448,000.00
Utiludad Bruta 245,000 245,000 245,000 245,000 245,000 245,000 245,000 245,000 245,000 245,000 245,000 245,000 2,940,000.00

Gastos de admin. 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 16,280 195,360.00
Gastos de ventas 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 240.00 2,880.00
Utilidad Operativa 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 228,480.00 2,741,760.00

Gastos financieros - - - - - - - - - - - - -
Utilidad antes IR 228,480 228,480 228,480 228,480 228,480 228,480 228,480 228,480 228,480 228,480 228,480 228,480 2,741,760

Impuesto a la renta 67,402 67,402 67,402 67,402 67,402 67,402 67,402 67,402 67,402 67,402 67,402 67,402 808,819
Utilidad Neta 161,078 161,078 161,078 161,078 161,078 161,078 161,078 161,078 161,078 161,078 161,078 161,078 1,932,941

Cuadro de IGV
Débito fiscal (IGV a devolver)
Ventas Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Insumo 1 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 388,800
Insumo 2 25,920 25,920 25,920 25,920 25,920 25,920 25,920 25,920 25,920 25,920 25,920 25,920 311,040
Insumo 3 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 810,000
Total 125,820 125,820 125,820 125,820 125,820 125,820 125,820 125,820 125,820 125,820 125,820 125,820 1,509,840

Crédito fiscal (IGV a favor)

Insumo 1 19,440 19,440 19,440 19,440 19,440 19,440 19,440 19,440 19,440 19,440 19,440 19,440 233,280.00
Insumo 2 17,280 17,280 17,280 17,280 17,280 17,280 17,280 17,280 17,280 17,280 17,280 17,280 207,360.00
Insumo 3 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 540,000.00
Luz, agua, tlf. 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 864.00
Seguridad 144.00 144.00 144.00 144.00 144.00 144.00 144.00 144.00 144.00 144.00 144.00 144.00 1,728.00
Publicidad 27.00 27.00 27.00 27.00 27.00 27.00 27.00 27.00 27.00 27.00 27.00 27.00 324.00
Merchandising 14.40 14.40 14.40 14.40 14.40 14.40 14.40 14.40 14.40 14.40 14.40 14.40 172.80
Suscripción a una revista 21.60 - - - - - - - - - - - 21.60
Total 81,999 81,977 81,977 81,977 81,977 81,977 81,977 81,977 81,977 81,977 81,977 81,977 983,750.40

IGV 43,821 43,843 43,843 43,843 43,843 43,843 43,843 43,843 43,843 43,843 43,843 43,843 526,090

Presupuesto de Caja
Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
Ingresos por ventas - - 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 8,248,200
Total Ingresos - - 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 824,820 8,248,200

Egresos compra insumos - 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 535,720 5,892,920
Egresos gastos admin. 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 16,416 196,992
Egresos gastos ventas 413 271 271 271 271 271 271 271 271 271 271 271 3,398
Devolución IGV - 43,821 43,821 43,821 43,821 43,821 43,821 43,821 43,821 43,821 43,821 43,821 482,031
Pago a cuenta del IR - 10,485 10,485 10,485 10,485 10,485 10,485 10,485 10,485 10,485 10,485 10,485 115,335
Total Egresos 16,829 606,713 606,713 606,713 606,713 606,713 606,713 606,713 606,713 606,713 606,713 606,713 6,690,676

Saldo de caja mes ant. - 16,829 - 606,713 218,107 218,107 218,107 218,107 218,107 218,107 218,107 218,107 218,107 218,107 1,557,524

+ Caja inicial - - 16,829 - 623,542 - 405,436 - 187,329 30,777 248,884 466,991 685,097 903,204 1,121,310 1,339,417
Saldo acumulado - 16,829 - 623,542 - 405,436 - 187,329 30,777 248,884 466,991 685,097 903,204 1,121,310 1,339,417 1,557,524
Valor de venta 180,000.00 Presupuesto de ventas
Más:
18% IGV 32,400.00
Precio de venta 212,400.00 Presupuesto de ingresos por ventas