UNIVERSIDAD AUTONOMA DE SANTO DOMINGO

FACULTAD DE CIENCIAS ECONOMICAS Y SOCIALES

MAESTRIA GESTION FINANCIERA
Práctica Final Presupuesto Empresarial
Prof. Hilda Feliz

Una empresa que manufactura partes para maquinarias industriales, tiene dos plantas de fabricación, la
planta X y la Y. Produce cuatro artículos diferentes, los productos A, B, C y D, para lo que se utilizan tres
materiales, 1, 2 y 3.

GASTOS DE VENTA:
1-NO DE VENDEDORES: 8
2-SUELDO DE VENDEDORES: RD$42,000 AL MES
3-COMISIONES: 10% DE LAS VENTAS
4-VIAJES Y PROMOCION: RD$3,500.00 AL MES POR VENDEDOR
5-PUBLICIDAD:
RADIO: 15 COLOCACIONES AL MES, POR RD$1,000 CADA UNA
TELEVISION: 30 COLOCACIONES AL MES POR RD$4,300 CADA UNA
PUBLICIDAD EXTERIOR: RD$60,000 AL MES
PRENSA: 50 ANUNCIOS POR MES, POR RD$1,000 CADA UNO
6-TELEFONOS Y SUMINISTROS GENERALES: RD$6,200 AL MES
7-DEPRECIACION: RD$3,200 AL MES
8-OTROS GASTOS: RD$2,800 AL MES

GASTOS ADMINISTRATIVOS: SE REQUIERE:

1-SUELDOS: RD$550,000 AL MES 1.       Presupuesto de Ingresos por ventas, por planta y total
2-MATERIAL GASTABLE: RD$8,500 AL MES 2.       Presupuesto de materiales en unidades
3-MANTENIMIENTO Y VIGILANCIA: RD$18,000 AL MES 3.       Presupuesto de materiales en costo
4-SEGUROS: RD$42,000 ANUAL 4.       Presupuesto de mano de obra en horas
5-TELEFONO E INTERNET: RD$6,200 AL MES 5.       Presupuesto de mano de obra en costo
6-PROVISION CUENTAS INCOBRABLES: 0.50% DE LAS VENTAS 6.       Presupuesto de gastos indirectos de fabricación
7-OTROS GASTOS: RD$3,500 AL MES 7.       Presupuesto anual de gastos de venta
8.       Presupuesto anual de gastos administrativos
9.   Estado de resultado del año
 DEMANDA ESPERADA PLANTA X (EN UNIDADES)
PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre 6to Bimestre TOTAL
A 25,000 25,000 25,000 25,000 35,000 35,000 170,000
B 30,000 35,000 40,000 25,000 30,000 40,000 200,000
C 10,000 9,000 7,000 9,000 8,000 8,000 51,000
D 15,000 10,000 10,000 10,000 14,000 12,000 71,000
TOTAL DEMANDA 80,000 79,000 82,000 69,000 87,000 95,000 492,000

DEMANDA ESPERADA PLANTA Y (EN UNIDADES)

PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre 6to Bimestre TOTAL
A 25,000 35,000 35,000 35,000 40,000 40,000 210,000
B 10,000 14,000 10,000 25,000 20,000 20,000 99,000
C 7,000 8,000 8,000 12,000 10,000 9,000 54,000
D 30,000 25,000 40,000 12,000 35,000 40,000 182,000
TOTAL DEMANDA 72,000 82,000 93,000 84,000 105,000 109,000 545,000

ESTANDARES DE CONSUMO DE MATERIAL POR GASTOS IND. POR

UNIDAD PRECIO DE VENTA
PRODUCTO EN UNIDADES
PRODUCTO 1 2 3
A 13 20 12 68 2,200.00
B 20 40 35 50 1,500.00
C 24 32 22 34 1,350.00
D 18 20 25 15 900.00

REQUERIMIENTO DE MANO DE OBRA POR PRODUCTO EN HORAS COSTO DE MATERIALES POR UNIDAD
COSTO POR
TIPO MO PROD A PROD B PROD C y D HORA MO MATERIAL: 1 2 3
SUPERVISION 1 0.5 0.5 80.00 COSTO 3.50 5.00 4.00
INGENIEROS 1 2 1 72.00
OBREROS 4 4 3 45.00
1.- Presupuesto de Ingresos por ventas, por planta y total
 PRESUPUESTO VENTAS PLANTA X
PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre 6to Bimestre
A $55,000,000.00 $55,000,000.00 $55,000,000.00 $55,000,000.00 $77,000,000.00 $77,000,000.00
B $45,000,000.00 $52,500,000.00 $60,000,000.00 $37,500,000.00 $45,000,000.00 $60,000,000.00
C $13,500,000.00 $12,150,000.00 $9,450,000.00 $12,150,000.00 $10,800,000.00 $10,800,000.00
D $13,500,000.00 $9,000,000.00 $9,000,000.00 $9,000,000.00 $12,600,000.00 $10,800,000.00
TOTAL INGRESOS $127,000,000.00 $128,650,000.00 $133,450,000.00 $113,650,000.00 $145,400,000.00 $158,600,000.00

PRESUPUESTO VENTAS PLANTA Y

PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre 6to Bimestre
A $55,000,000.00 $77,000,000.00 $77,000,000.00 $77,000,000.00 $88,000,000.00 $88,000,000.00
B $15,000,000.00 $21,000,000.00 $15,000,000.00 $37,500,000.00 $30,000,000.00 $30,000,000.00
C $9,450,000.00 $10,800,000.00 $10,800,000.00 $16,200,000.00 $13,500,000.00 $12,150,000.00
D $27,000,000.00 $22,500,000.00 $36,000,000.00 $10,800,000.00 $31,500,000.00 $36,000,000.00
TOTAL INGRESOS $106,450,000.00 $131,300,000.00 $138,800,000.00 $141,500,000.00 $163,000,000.00 $166,150,000.00

INGRESO TOTAL $233,450,000.00 $259,950,000.00 $272,250,000.00 $255,150,000.00 $308,400,000.00 $324,750,000.00

2. PRESUPUESTO DE MATERIALES EN UNIDADES

PLANTA X
PRODUCTO A MATERIALES PRODUCTO B
BIMESTRE UNIDADES 1 2 3 BIMESTRE
1 25,000 325,000 500,000 300,000 1
2 25,000 325,000 500,000 300,000 2
3 25,000 325,000 500,000 300,000 3
4 25,000 325,000 500,000 300,000 4
5 35,000 455,000 700,000 420,000 5
6 35,000 455,000 700,000 420,000 6
170,000 2,210,000 3,400,000 2,040,000
 PLANTA Y
PRODUCTO A MATERIALES PRODUCTO B
BIMESTRE UNIDADES 1 2 3 BIMESTRE
1 25,000 325,000 500,000 300,000 1
2 35,000 455,000 700,000 420,000 2
3 35,000 455,000 700,000 420,000 3
4 35,000 455,000 700,000 420,000 4
5 40,000 520,000 800,000 480,000 5
6 40,000 520,000 800,000 480,000 6
210,000 2,730,000 4,200,000 2,520,000

TOTAL PROD A 380,000 4,940,000 7,600,000 4,560,000 TOTAL PROD B

3. PRESUSPUESTO DE MATERIALES EN COSTO

PLANTA X PLANTA X
COSTO DE MATERIALES COSTO DE MATER
PRODUCTO A PRODUCTO B
3.50 5.00 4.00 3.50

BIMESTRE 1 2 3 BIMESTRE 1
1 1,137,500 2,500,000 1,200,000 1 2,100,000
2 1,137,500 2,500,000 1,200,000 2 2,450,000
3 1,137,500 2,500,000 1,200,000 3 2,800,000
4 1,137,500 2,500,000 1,200,000 4 1,750,000
5 1,592,500 3,500,000 1,680,000 5 2,100,000
 6 1,592,500 3,500,000 1,680,000 6 2,800,000
TOTAL 7,735,000 17,000,000 8,160,000 TOTAL 14,000,000

PLANTA Y PLANTA Y
COSTO DE MATERIALES COSTO DE MATER
PRODUCTO A PRODUCTO B
3.50 5.00 4.00 3.50
BIMESTRE 1 2 3 BIMESTRE 1
1 1,137,500 2,500,000 1,200,000 1 700,000
2 1,592,500 3,500,000 1,680,000 2 980,000
3 1,592,500 3,500,000 1,680,000 3 700,000
4 1,592,500 3,500,000 1,680,000 4 1,750,000
5 1,820,000 4,000,000 1,920,000 5 1,400,000
6 1,820,000 4,000,000 1,920,000 6 1,400,000
TOTAL 9,555,000 21,000,000 10,080,000 TOTAL 6,930,000

TOTAL PROD A 17,290,000 38,000,000 18,240,000 TOTAL PROD B 20,930,000

4. PRESUPUESTO DE MANO DE OBRA EN HORAS

PLANTA X
PRODUCTO A 1 1 4 TOTALES EN PRODUCTO B
UNIDADES
BIMESTRE SUPERVISION INGENIERO OBRERO HORAS BIMESTRE
1 25000 25000 25000 100000 150000 1
2 25000 25000 25000 100000 150000 2
3 25000 25000 25000 100000 150000 3
 4 25000 25000 25000 100000 150000 4
5 35000 35000 35000 140000 210000 5
6 35000 35000 35000 140000 210000 6

PLANTA X
PRODUCTO C 0.5 1 3 PRODUCTO D
BIMESTRE UNIDADES SUPERVISION INGENIERO OBRERO TOTAL EN HORAS BIMESTRE
1 10000 5000 10000 30000 45000 1
2 9000 4500 9000 27000 40500 2
3 7000 3500 7000 21000 31500 3
4 9000 4500 9000 27000 40500 4
5 8000 4000 8000 24000 36000 5
6 8000 4000 8000 24000 36000 6

PLANTA Y
PRODUTAO A 1 1 4 PRODUCTO B
BIMESTRE UNIDADES SUPERVISION INGENIERO OBRERO TOTAL EN HORAS BIMESTRE
1 25000 25000 25000 100000 150000 1
2 35000 35000 35000 140000 210000 2
3 35000 35000 35000 140000 210000 3
4 35000 35000 35000 140000 210000 4
5 40000 40000 40000 160000 240000 5
6 40000 40000 40000 160000 240000 6

PLANTA Y
PRODUTAO C 0.5 1 3 PRODUTAO D
BIMESTRE UNIDADES SUPERVISION INGENIERO OBRERO TOTAL EN HORAS BIMESTRE
1 7000 3500 7000 21000 31500 1
2 8000 4000 8000 24000 36000 2
3 8000 4000 8000 24000 36000 3
4 12000 6000 12000 36000 54000 4
5 10000 5000 10000 30000 45000 5
6 9000 4500 9000 27000 40500 6

5. PRESUPUESTO DE MANO DE OBRAS EN COSTO

 PLANTA X
PRODUCTO A SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 150000 $ 12,000,000.00 $ 10,800,000.00 $ 6,750,000.00 $ 29,550,000.00
2 150000 $ 12,000,000.00 $ 10,800,000.00 $ 6,750,000.00 $ 29,550,000.00
3 150000 $ 12,000,000.00 $ 10,800,000.00 $ 6,750,000.00 $ 29,550,000.00
4 150000 $ 12,000,000.00 $ 10,800,000.00 $ 6,750,000.00 $ 29,550,000.00
5 210000 $ 16,800,000.00 $ 15,120,000.00 $ 9,450,000.00 $ 41,370,000.00
6 210000 $ 16,800,000.00 $ 15,120,000.00 $ 9,450,000.00 $ 41,370,000.00
PRODUCTO B SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 195000 $ 15,600,000.00 $ 14,040,000.00 $ 8,775,000.00 $ 38,415,000.00
2 227500 $ 18,200,000.00 $ 16,380,000.00 $ 10,237,500.00 $ 44,817,500.00
3 260000 $ 20,800,000.00 $ 18,720,000.00 $ 11,700,000.00 $ 51,220,000.00
4 162500 $ 13,000,000.00 $ 11,700,000.00 $ 7,312,500.00 $ 32,012,500.00
5 195000 $ 15,600,000.00 $ 14,040,000.00 $ 8,775,000.00 $ 38,415,000.00
6 260000 $ 20,800,000.00 $ 18,720,000.00 $ 11,700,000.00 $ 51,220,000.00
PRODUCTO C SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 45000 $ 3,600,000.00 $ 3,240,000.00 $ 2,025,000.00 $ 8,865,000.00
2 40500 $ 3,240,000.00 $ 2,916,000.00 $ 1,822,500.00 $ 7,978,500.00
3 31500 $ 2,520,000.00 $ 2,268,000.00 $ 1,417,500.00 $ 6,205,500.00
4 40500 $ 3,240,000.00 $ 2,916,000.00 $ 1,822,500.00 $ 7,978,500.00
5 36000 $ 2,880,000.00 $ 2,592,000.00 $ 1,620,000.00 $ 7,092,000.00
6 36000 $ 2,880,000.00 $ 2,592,000.00 $ 1,620,000.00 $ 7,092,000.00
PRODUCTO D SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 67500 $ 5,400,000.00 $ 4,860,000.00 $ 3,037,500.00 $ 13,297,500.00
2 45000 $ 3,600,000.00 $ 3,240,000.00 $ 2,025,000.00 $ 8,865,000.00
3 45000 $ 3,600,000.00 $ 3,240,000.00 $ 2,025,000.00 $ 8,865,000.00
4 45000 $ 3,600,000.00 $ 3,240,000.00 $ 2,025,000.00 $ 8,865,000.00
5 63000 $ 5,040,000.00 $ 4,536,000.00 $ 2,835,000.00 $ 12,411,000.00
6 54000 $ 4,320,000.00 $ 3,888,000.00 $ 2,430,000.00 $ 10,638,000.00
 Total
$374,000,000.00
$300,000,000.00
$68,850,000.00
$63,900,000.00
$806,750,000.00

Total
$462,000,000.00
$148,500,000.00
$72,900,000.00
$163,800,000.00
$847,200,000.00

$1,653,950,000.00

MATERIALES PRODUCTO C
UNIDADES 1 2 3 BIMESTRE UNIDADES
30,000 600,000 1,200,000 1,050,000 1 10,000
35,000 700,000 1,400,000 1,225,000 2 9,000
40,000 800,000 1,600,000 1,400,000 3 7,000
25,000 500,000 1,000,000 875,000 4 9,000
30,000 600,000 1,200,000 1,050,000 5 8,000
40,000 800,000 1,600,000 1,400,000 6 8,000
200,000 4,000,000 8,000,000 7,000,000 51,000
 MATERIALES PRODUCTO C
UNIDADES 1 2 3 BIMESTRE UNIDADES
10,000 200,000 400,000 350,000 1 7,000
14,000 280,000 560,000 490,000 2 8,000
10,000 200,000 400,000 350,000 3 8,000
25,000 500,000 1,000,000 875,000 4 12,000
20,000 400,000 800,000 700,000 5 10,000
20,000 400,000 800,000 700,000 6 9,000
99,000 1,980,000 3,960,000 3,465,000 54,000

299,000 5,980,000 11,960,000 10,465,000 TOTAL PROD C 105,000

PLANTA X PLANTA X
COSTO DE MATERIALES COSTO DE MATERIALES
PRODUCTO C
5.00 4.00 3.50 5.00 4.00
2 3 BIMESTRE 1 2 3

6,000,000 4,200,000 1 840,000 1,600,000 880,000

7,000,000 4,900,000 2 756,000 1,440,000 792,000
8,000,000 5,600,000 3 588,000 1,120,000 616,000
5,000,000 3,500,000 4 756,000 1,440,000 792,000
6,000,000 4,200,000 5 672,000 1,280,000 704,000
 8,000,000 5,600,000 6 672,000 1,280,000 704,000
40,000,000 28,000,000 TOTAL 4,284,000 8,160,000 4,488,000

PLANTA Y PLANTA Y
COSTO DE MATERIALES COSTO DE MATERIALES
PRODUCTO C
5.00 4.00 3.50 5.00 4.00
2 3 BIMESTRE 1 2 3
2,000,000 1,400,000 1 588,000 1,120,000 616,000
2,800,000 1,960,000 2 672,000 1,280,000 704,000
2,000,000 1,400,000 3 672,000 1,280,000 704,000
5,000,000 3,500,000 4 1,008,000 1,920,000 1,056,000
4,000,000 2,800,000 5 840,000 1,600,000 880,000
4,000,000 2,800,000 6 756,000 1,440,000 792,000
19,800,000 13,860,000 TOTAL 4,536,000 8,640,000 4,752,000

59,800,000 41,860,000 TOTAL PROD C 8,820,000 16,800,000 9,240,000

PLANTA X
0.5 2 4
UNIDADES
SUPERVISION INGENIERO OBRERO TOTAL EN HORAS
30000 15000 60000 120000 195000
35000 17500 70000 140000 227500
40000 20000 80000 160000 260000
 25000 12500 50000 100000 162500
30000 15000 60000 120000 195000
40000 20000 80000 160000 260000

PLANTA X
0.5 1 3
UNIDADES SUPERVISION INGENIERO OBRERO TOTAL EN HORAS
15000 7500 15000 45000 67500
10000 5000 10000 30000 45000
10000 5000 10000 30000 45000
10000 5000 10000 30000 45000
14000 7000 14000 42000 63000
12000 6000 12000 36000 54000

PLANTA Y
0.5 2 4
UNIDADES SUPERVISION INGENIERO OBRERO TOTAL EN HORAS
10000 5000 20000 40000 65000
14000 7000 28000 56000 91000
10000 5000 20000 40000 65000
25000 12500 50000 100000 162500
20000 10000 40000 80000 130000
20000 10000 40000 80000 130000

PLANTA Y
0.5 1 3
UNIDADES SUPERVISION INGENIERO OBRERO TOTAL EN HORAS
30000 15000 30000 90000 135000
25000 12500 25000 75000 112500
40000 20000 40000 120000 180000
12000 6000 12000 36000 54000
35000 17500 35000 105000 157500
40000 20000 40000 120000 180000
 PLANTA Y
PRODUCTO A SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 150000 $ 12,000,000.00 $ 10,800,000.00 $ 6,750,000.00 $ 29,550,000.00
2 210000 $ 16,800,000.00 $ 15,120,000.00 $ 9,450,000.00 $ 41,370,000.00
3 210000 $ 16,800,000.00 $ 15,120,000.00 $ 9,450,000.00 $ 41,370,000.00
4 210000 $ 16,800,000.00 $ 15,120,000.00 $ 9,450,000.00 $ 41,370,000.00
5 240000 $ 19,200,000.00 $ 17,280,000.00 $ 10,800,000.00 $ 47,280,000.00
6 240000 $ 19,200,000.00 $ 17,280,000.00 $ 10,800,000.00 $ 47,280,000.00
PRODUCTO B SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 65000 $ 5,200,000.00 $ 4,680,000.00 $ 2,925,000.00 $ 12,805,000.00
2 91000 $ 7,280,000.00 $ 6,552,000.00 $ 4,095,000.00 $ 17,927,000.00
3 65000 $ 5,200,000.00 $ 4,680,000.00 $ 2,925,000.00 $ 12,805,000.00
4 162500 $ 13,000,000.00 $ 11,700,000.00 $ 7,312,500.00 $ 32,012,500.00
5 130000 $ 10,400,000.00 $ 9,360,000.00 $ 5,850,000.00 $ 25,610,000.00
6 130000 $ 10,400,000.00 $ 9,360,000.00 $ 5,850,000.00 $ 25,610,000.00
PRODUCTO C SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 31500 $ 2,520,000.00 $ 2,268,000.00 $ 1,417,500.00 $ 6,205,500.00
2 36000 $ 2,880,000.00 $ 2,592,000.00 $ 1,620,000.00 $ 7,092,000.00
3 36000 $ 2,880,000.00 $ 2,592,000.00 $ 1,620,000.00 $ 7,092,000.00
4 54000 $ 4,320,000.00 $ 3,888,000.00 $ 2,430,000.00 $ 10,638,000.00
5 45000 $ 3,600,000.00 $ 3,240,000.00 $ 2,025,000.00 $ 8,865,000.00
6 40500 $ 3,240,000.00 $ 2,916,000.00 $ 1,822,500.00 $ 7,978,500.00
PRODUCTO D SUPERVISION INGENIERO OBRERO
HORAS TOTAL EN COSTO
BIMESTRE 80 72 45
1 135000 $ 10,800,000.00 $ 9,720,000.00 $ 6,075,000.00 $ 26,595,000.00
2 112500 $ 9,000,000.00 $ 8,100,000.00 $ 5,062,500.00 $ 22,162,500.00
3 180000 $ 14,400,000.00 $ 12,960,000.00 $ 8,100,000.00 $ 35,460,000.00
4 54000 $ 4,320,000.00 $ 3,888,000.00 $ 2,430,000.00 $ 10,638,000.00
5 157500 $ 12,600,000.00 $ 11,340,000.00 $ 7,087,500.00 $ 31,027,500.00
6 180000 $ 14,400,000.00 $ 12,960,000.00 $ 8,100,000.00 $ 35,460,000.00
 MATERIALES PRODUCTO D MATERIALES
1 2 3 BIMESTRE UNIDADES 1
240,000 320,000 220,000 1 15,000 270,000
216,000 288,000 198,000 2 10,000 180,000
168,000 224,000 154,000 3 10,000 180,000
216,000 288,000 198,000 4 10,000 180,000
192,000 256,000 176,000 5 14,000 252,000
192,000 256,000 176,000 6 12,000 216,000
1,224,000 1,632,000 1,122,000 71,000 1,278,000
 MATERIALES PRODUCTO D MATERIALES
1 2 3 BIMESTRE UNIDADES 1
168,000 224,000 154,000 1 30,000 540,000
192,000 256,000 176,000 2 25,000 450,000
192,000 256,000 176,000 3 40,000 720,000
288,000 384,000 264,000 4 12,000 216,000
240,000 320,000 220,000 5 35,000 630,000
216,000 288,000 198,000 6 40,000 720,000
1,296,000 1,728,000 1,188,000 182,000 3,276,000

2,520,000 3,360,000 2,310,000 TOTAL PROD D 253,000 4,554,000

PLANTA X
COSTO DE MATERIALES
PRODUCTO D
3.50 5.00 4.00

BIMESTRE 1 2 3
1 945,000 1,500,000 1,500,000
2 630,000 1,000,000 1,000,000
3 630,000 1,000,000 1,000,000
4 630,000 1,000,000 1,000,000
5 882,000 1,400,000 1,400,000
 6 756,000 1,200,000 1,200,000
TOTAL 4,473,000 7,100,000 7,100,000

PLANTA Y
COSTO DE MATERIALES
PRODUCTO D
3.50 5.00 4.00
BIMESTRE 1 2 3
1 1,890,000 3,000,000 3,000,000
2 1,575,000 2,500,000 2,500,000
3 2,520,000 4,000,000 4,000,000
4 756,000 1,200,000 1,200,000
5 2,205,000 3,500,000 3,500,000
6 2,520,000 4,000,000 4,000,000
TOTAL 11,466,000 18,200,000 18,200,000

TOTAL PROD D 15,939,000 25,300,000 25,300,000

MATERIALES
2 3
300,000 375,000
200,000 250,000
200,000 250,000
200,000 250,000
280,000 350,000
240,000 300,000
1,420,000 1,775,000
MATERIALES
2 3
600,000 750,000
500,000 625,000
800,000 1,000,000
240,000 300,000
700,000 875,000
800,000 1,000,000
3,640,000 4,550,000

5,060,000 6,325,000
 UNIVERSIDAD AUTONOMA DE SANTO DOMINGO
FACULTAD DE CIENCIAS ECONOMICAS Y SOCIALES
MAESTRIA GESTION FINANCIERA
Práctica Final Presupuesto Empresarial
Prof. Hilda Feliz

DEMANDA ESPERADA PLANTA X (EN UNIDADES)

PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre
A 25,000 25,000 25,000 25,000 35,000
B 30,000 35,000 40,000 25,000 30,000
C 10,000 9,000 7,000 9,000 8,000
D 15,000 10,000 10,000 10,000 14,000
TOTAL DEMANDA 80,000 79,000 82,000 69,000 87,000

DEMANDA ESPERADA PLANTA Y (EN UNIDADES)

PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre
A 25,000 35,000 35,000 35,000 40,000
B 10,000 14,000 10,000 25,000 20,000
C 7,000 8,000 8,000 12,000 10,000
D 30,000 25,000 40,000 12,000 35,000
TOTAL DEMANDA 72,000 82,000 93,000 84,000 105,000
 PRE
6to Bimestre TOTAL PRODUCTO 1er Bimestre
35,000 170,000 A $0.00
40,000 200,000 B $0.00
8,000 51,000 C $0.00
12,000 71,000 D $0.00
95,000 492,000 TOTAL INGRESOS $0.00

PRE
6to Bimestre TOTAL PRODUCTO 1er Bimestre
40,000 210,000 A $0.00
20,000 99,000 B $0.00
9,000 54,000 C $0.00
40,000 182,000 D $0.00
109,000 545,000 TOTAL INGRESOS $0.00

INGRESO TOTAL $0.00

2. PRESUPUESTO DE MATERIALES EN UNIDADES

PLANTA X
PRODUCTO A
BIMESTRE UNIDADES
1 25,000
2 25,000
3 25,000
4 25,000
5 35,000
6 35,000
170,000

PLANTA Y
PRODUCTO A
BIMESTRE UNIDADES
1 25,000
2 35,000
3 35,000
 4 35,000
5 40,000
6 40,000
210,000

TOTAL PROD A 380,000

3. PRESUSPUESTO DE MATERIALES EN COSTO

PLANTA X
COSTO DE MATERIALES
PRODUCTO A
3.50

BIMESTRE 1
1 1,137,500
2 1,137,500
3 1,137,500
4 1,137,500
5 1,592,500
6 1,592,500
TOTAL 7,735,000

PLANTA Y
COSTO DE MATERIALES
PRODUCTO A
3.50
BIMESTRE 1
1 0
2 0
3 0
4 0
5 0
6 0
TOTAL 0
TOTAL PROD A 7,735,000

4. PRESUPUESTO DE MANO DE OBRA EN HORAS

5. PRESUPUESTO DE MANO DE OBRA EN COSTO

6. PRESUPUESTO DE GASTOS INDIRECTOS DE FABRICACION

7. PRESUPUESTO ANUAL DE GASTOS DE VENTA

8. PRESUPUESTO ANUAL DE GASTOS ADMINISTRATIVOS

9. ESTADO DE RESULTADO DEL AÑO

 PRESUPUESTO VENTAS PLANTA X
2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre 6to Bimestre Total
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

PRESUPUESTO VENTAS PLANTA Y

2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre 6to Bimestre Total
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

ATERIALES EN UNIDADES

PLANTA X
MATERIALES PRODUCTO B
1 2 3 BIMESTRE UNIDADES
0 0 0 1 30,000
0 0 0 2 35,000
0 0 0 3 40,000
0 0 0 4 25,000
0 0 0 5 30,000
0 0 0 6 40,000
0 0 0 200,000

PLANTA Y
MATERIALES PRODUCTO B
1 2 3 BIMESTRE UNIDADES
0 0 0 1 10,000
0 0 0 2 14,000
0 0 0 3 10,000
 0 0 0 4 25,000
0 0 0 5 20,000
0 0 0 6 20,000
0 0 0 99,000

0 0 0 TOTAL PROD B 299,000

ATERIALES EN COSTO

PLANTA X PLANTA X
COSTO DE MATERIALES COSTO DE MATERIALES
PRODUCTO B
5.00 4.00 3.50 5.00
2 3 BIMESTRE 1 2
2,500,000 1,200,000 1 0 0
2,500,000 1,200,000 2 0 0
2,500,000 1,200,000 3 0 0
2,500,000 1,200,000 4 0 0
3,500,000 1,680,000 5 0 0
3,500,000 1,680,000 6 0 0
17,000,000 8,160,000 TOTAL 0 0

PLANTA Y PLANTA Y
COSTO DE MATERIALES COSTO DE MATERIALES
PRODUCTO B
5.00 4.00 3.50 5.00
2 3 BIMESTRE 1 2
0 0 1 0 0
0 0 2 0 0
0 0 3 0 0
0 0 4 0 0
0 0 5 0 0
0 0 6 0 0
0 0 TOTAL 0 0
 17,000,000 8,160,000 TOTAL PROD B 0 0

ANO DE OBRA EN HORAS

ANO DE OBRA EN COSTO

STOS INDIRECTOS DE FABRICACION

L DE GASTOS DE VENTA
L DE GASTOS ADMINISTRATIVOS

DO DEL AÑO
 MATERIALES PRODUCTO C
1 2 3 BIMESTRE UNIDADES
0 0 0 1 10,000
0 0 0 2 9,000
0 0 0 3 7,000
0 0 0 4 9,000
0 0 0 5 8,000
0 0 0 6 8,000
0 0 0 51,000

MATERIALES PRODUCTO C
1 2 3 BIMESTRE UNIDADES
0 0 0 1 7,000
0 0 0 2 8,000
0 0 0 3 8,000
 0 0 0 4 12,000
0 0 0 5 10,000
0 0 0 6 9,000
0 0 0 54,000

0 0 0 TOTAL PROD C 105,000

NTA X PLANTA X
MATERIALES COSTO DE MATERIALES
PRODUCTO C
4.00 3.50 5.00 4.00
3 BIMESTRE 1 2 3

0 1 0 0 0
0 2 0 0 0
0 3 0 0 0
0 4 0 0 0
0 5 0 0 0
0 6 0 0 0
0 TOTAL 0 0 0

NTA Y PLANTA Y
MATERIALES COSTO DE MATERIALES
PRODUCTO C
4.00 3.50 5.00 4.00
3 BIMESTRE 1 2 3
0 1 0 0 0
0 2 0 0 0
0 3 0 0 0
0 4 0 0 0
0 5 0 0 0
0 6 0 0 0
0 TOTAL 0 0 0
0 TOTAL PROD C 0 0 0
 MATERIALES PRODUCTO D
1 2 3 BIMESTRE
0 0 0 1
0 0 0 2
0 0 0 3
0 0 0 4
0 0 0 5
0 0 0 6
- - -

MATERIALES PRODUCTO D
1 2 3 BIMESTRE
0 0 0 1
0 0 0 2
0 0 0 3
0 0 0 4
0 0 0 5
0 0 0 6
- - -

0 0 0 TOTAL PROD D

PLANTA X
COSTO DE MATERIALES
PRODUCTO D
3.50 5.00 4.00

BIMESTRE 1 2 3
1 0 0 0
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
TOTAL 0 0 0

PLANTA Y
COSTO DE MATERIALES
PRODUCTO D
3.50 5.00 4.00
BIMESTRE 1 2 3
1 0 0 0
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
TOTAL 0 0 0
TOTAL PROD D 0 0 0
 MATERIALES
UNIDADES 1 2 3
15,000 0 0 0
10,000 0 0 0
10,000 0 0 0
10,000 0 0 0
14,000 0 0 0
12,000 0 0 0
71,000 - - -

MATERIALES
UNIDADES 1 2 3
30,000 0 0 0
25,000 0 0 0
40,000 0 0 0
 12,000 0 0 0
35,000 0 0 0
40,000 0 0 0
182,000 - - -

253,000 0 0 0
ma