Examen Presupuestos y Punto de Equilibrio

costos variables $309,811.00 pe$ $697,909.44 cvu 1.
03
costos fijos $225,670.00 pv $1.52
ventas $457,861.00 peu 457861
unidades ventas costo fijo costo variable costo total unidades ($)
0 $0.00 $225,670.00 $0.00 $225,670.00 -$225,670.00
100000 $152,428.00 $225,670.00 $103,140.00 $328,810.00 -$176,382.00
200000 $304,856.00 $225,670.00 $206,280.00 $431,950.00 -$127,094.00
300000 $457,284.00 $225,670.00 $309,420.00 $535,090.00 -$77,806.00
400000 $609,712.00 $225,670.00 $412,560.00 $638,230.00 -$28,518.00
457861 $697,907.50 $225,670.00 $472,237.84 $697,907.84 $0.00
500000 $762,140.00 $225,670.00 $515,700.00 $741,370.00 $20,770.00
600000 $914,568.00 $225,670.00 $618,840.00 $844,510.00 $70,058.00
700000 $1,066,996.00 $225,670.00 $721,980.00 $947,650.00 $119,346.00
800000 $1,219,424.00 $225,670.00 $825,120.00 $1,050,790.00 $168,634.00
900000 $1,371,852.00 $225,670.00 $928,260.00 $1,153,930.00 $217,922.00
1600000
1400000
1200000
1000000
800000
ventas
600000 costo fijo
costo variable
400000
costo total
200000 unidades ($)
0
0 00 00 00 00 61 00 00 00 00 00
-200000 000 000 000 000 578 000 000 000 000 000
1 2 3 4 4 5 6 7 8 9
-400000
unidades
ventas
costo fijo
costo variable
costo total
unidades ($)
PRESUPUESTO DE VENTAS
CONCEPTO ENERO FEBRERO
UNIDADES 25,000 26,250
PRECIO UNITARIO $90.00 $94.50
TOTAL $2,250,000.00 $2,480,625.00
PRESUPUESTO DE COBRANZA
CONTADO 30% $675,000.00 $744,187.50
CREDITO 70% $0.00 $1,575,000.00
TOTAL $675,000.00 $2,319,187.50
PRESUPUESTO DE COMPRAS (COSTO DE VENTAS)

UNIDADES 30000 31500
PR. DE COMPRA $50.00 $52.50
TOTAL $1,500,000.00 $1,653,750.00
PRESUPUESTO DE PAGOS A PROVEEDORES

CONTADO 70% $1,050,000.00 $1,157,625.00
CREDITO 30% $0.00 $450,000.00
TOTAL $1,050,000.00 $1,607,625.00

PRESUPUESTO DE GASTOS DE VENTA

COMISIONES POR VENTA $20,000.00 $22,000.00
FLETES $93,000.00 $102,300.00
PROPAGANDA $150,000.00 $165,000.00
PUBLICIDAD $40,000.00 $44,000.00
SUELDOS Y SALARIOS $47,000.00 $51,700.00
TOTAL $350,000.00 $385,000.00
PRESUPUESTO DE GASTOS DE ADMINISTRACIÓN

DEPRECIACION $46,000.00 $50,600.00
SEGUROS $28,800.00 $31,680.00
HONORARIOS JURIDICOS $100,000.00 $110,000.00
PAPELERIA Y UTILES $230,000.00 $253,000.00
SUELDOS ADMINISTRATIVOS $66,000.00 $72,600.00
TOTAL $470,800.00 $517,880.00
PRESUPUESTO DEL ESTADO DE RESULTADOS
VENTAS $2,250,000.00 $2,480,625.00
COMPRAS(COSTO DE VENTAS) $1,500,000.00 $1,653,750.00

UTILIDAD BRUTA $750,000.00 $826,875.00
GASTOS DE VENTA $350,000.00 $385,000.00
GASTOS DE ADMINITRACION $470,800.00 $517,880.00
UTILIDAD NETA ANTES DE IMPUESTOS -$70,800.00 -$76,005.00
PRESUPUESTO DE FLUJO DE EFECTIVO
DISPONIBLE MES ANTERIOR $0.00 -$1,195,800.00
COBRANZA $675,000.00 $2,319,187.50
PAGOS $1,050,000.00 $1,607,625.00
GASTOS DE VENTA $350,000.00 $385,000.00
GASTOS DE ADMINISTRACION $470,800.00 $517,880.00
DISPONIBLE -$1,195,800.00 -$1,387,117.50
SOLUCIONES:
BAJAR GASTOS
INCREMENTAR VENTAS
COMPRAR MAS BARATOS
UPUESTO DE VENTAS
MARZO ABRIL MAYO JUNIO TOTAL
27,563 28,941 30,388 31,907 170,048
$99.23 $104.19 $109.40 $114.87 $102.03
$2,734,889.06 $3,015,215.19 $3,324,274.75 $3,665,012.91 $17,470,016.91
PUESTO DE COBRANZA
$820,466.72 $904,564.56 $997,282.42 $1,099,503.87 $5,241,005.07
$1,736,437.50 $1,914,422.34 $2,110,650.63 $2,326,992.32 $9,663,502.80
$2,556,904.22 $2,818,986.90 $3,107,933.06 $3,426,496.20 $14,904,507.88
E COMPRAS (COSTO DE VENTAS)

33075 34729 36465 38288 204057
$55.13 $57.88 $60.78 $63.81 $56.68
$1,823,259.38 $2,010,143.46 $2,216,183.17 $2,443,341.94 $11,646,677.94
O DE PAGOS A PROVEEDORES

$1,276,281.56 $1,407,100.42 $1,551,328.22 $1,710,339.36 $8,152,674.56
$496,125.00 $546,977.81 $603,043.04 $664,854.95 $2,761,000.80
$1,772,406.56 $1,954,078.24 $2,154,371.25 $2,375,194.31 $10,913,675.36

STO DE GASTOS DE VENTA

$24,200.00 $26,620.00 $29,282.00 $32,210.20 $154,312.20
$112,530.00 $123,783.00 $136,161.30 $149,777.43 $717,551.73
$181,500.00 $199,650.00 $219,615.00 $241,576.50 $1,157,341.50
$48,400.00 $53,240.00 $58,564.00 $64,420.40 $308,624.40
$56,870.00 $62,557.00 $68,812.70 $75,693.97 $362,633.67
$423,500.00 $465,850.00 $512,435.00 $563,678.50 $2,700,463.50
E GASTOS DE ADMINISTRACIÓN

$55,660.00 $61,226.00 $67,348.60 $74,083.46 $354,918.06
$34,848.00 $38,332.80 $42,166.08 $46,382.69 $222,209.57
$121,000.00 $133,100.00 $146,410.00 $161,051.00 $771,561.00
$278,300.00 $306,130.00 $336,743.00 $370,417.30 $1,774,590.30
$79,860.00 $87,846.00 $96,630.60 $106,293.66 $509,230.26
$569,668.00 $626,634.80 $689,298.28 $758,228.11 $3,632,509.19
DEL ESTADO DE RESULTADOS
$2,734,889.06 $3,015,215.19 $3,324,274.75 $3,665,012.91 $17,470,016.91
$1,823,259.38 $2,010,143.46 $2,216,183.17 $2,443,341.94 $11,646,677.94

$911,629.69 $1,005,071.73 $1,108,091.58 $1,221,670.97 $5,823,338.97
$423,500.00 $465,850.00 $512,435.00 $563,678.50 $2,700,463.50
$569,668.00 $626,634.80 $689,298.28 $758,228.11 $3,632,509.19
-$81,538.31 -$87,413.07 -$93,641.70 -$100,235.64 -$509,633.72
TO DE FLUJO DE EFECTIVO
-$1,387,117.50 -$1,595,787.84 -$1,823,363.98 -$2,071,535.45 -$1,195,800.00
$2,556,904.22 $2,818,986.90 $3,107,933.06 $3,426,496.20 $14,904,507.88
$1,772,406.56 $1,954,078.24 $2,154,371.25 $2,375,194.31 $10,913,675.36
$423,500.00 $465,850.00 $512,435.00 $563,678.50 $2,700,463.50
$569,668.00 $626,634.80 $689,298.28 $758,228.11 $3,632,509.19
-$1,595,787.84 -$1,823,363.98 -$2,071,535.45 -$2,342,140.17 -$3,537,940.17

PRESUPUESTO DE VENTAS
UNIDADES 25,000 26,250
PRECIO UNITARIO $90.00 $94.50
TOTAL $2,250,000.00 $2,480,625.00
PRESUPUESTO DE COBRANZA
CONTADO 30% $675,000.00 $744,187.50
CREDITO 70% $0.00 $1,575,000.00
TOTAL $675,000.00 $2,319,187.50
PRESUPUESTO DE COMPRAS (COSTO DE VENTAS)

UNIDADES 30000 31500
PR. DE COMPRA $50.00 $52.50
TOTAL $1,500,000.00 $1,653,750.00
PRESUPUESTO DE PAGOS A PROVEEDORES

CONTADO 70% $1,050,000.00 $1,157,625.00
CREDITO 30% $0.00 $450,000.00
TOTAL $1,050,000.00 $1,607,625.00

PRESUPUESTO DE GASTOS DE VENTA

COMISIONES POR VENTA $10,000.00 $11,000.00
FLETES $13,000.00 $14,300.00
PROPAGANDA $15,000.00 $16,500.00
PUBLICIDAD $4,000.00 $4,400.00
SUELDOS Y SALARIOS $7,000.00 $7,700.00
TOTAL $49,000.00 $53,900.00
PRESUPUESTO DE GASTOS DE ADMINISTRACIÓN

DEPRECIACION $16,000.00 $17,600.00
SEGUROS $1,800.00 $1,980.00
HONORARIOS JURIDICOS $10,000.00 $11,000.00
PAPELERIA Y UTILES $13,000.00 $14,300.00
SUELDOS ADMINISTRATIVOS $6,000.00 $6,600.00
TOTAL $46,800.00 $51,480.00
PRESUPUESTO DEL ESTADO DE RESULTADOS
VENTAS $2,250,000.00 $2,480,625.00
COMPRAS(COSTO DE VENTAS) $1,500,000.00 $1,653,750.00

UTILIDAD BRUTA $750,000.00 $826,875.00
GASTOS DE VENTA $49,000.00 $53,900.00
GASTOS DE ADMINITRACION $46,800.00 $51,480.00
UTILIDAD NETA ANTES DE IMPUESTOS $654,200.00 $721,495.00
PRESUPUESTO DE FLUJO DE EFECTIVO
DISPONIBLE MES ANTERIOR $0.00 -$470,800.00
COBRANZA $675,000.00 $2,319,187.50
PAGOS $1,050,000.00 $1,607,625.00
GASTOS DE VENTA $49,000.00 $53,900.00
GASTOS DE ADMINISTRACION $46,800.00 $51,480.00
DISPONIBLE -$470,800.00 $135,382.50
SOLUCIONES:
BAJAR GASTOS
INCREMENTAR VENTAS
COMPRAR MAS BARATOS
UPUESTO DE VENTAS
27,563 28,941 30,388 31,907 170,048
$99.23 $104.19 $109.40 $114.87 $102.03
$2,734,889.06 $3,015,215.19 $3,324,274.75 $3,665,012.91 $17,470,016.91
PUESTO DE COBRANZA
$820,466.72 $904,564.56 $997,282.42 $1,099,503.87 $5,241,005.07
$1,736,437.50 $1,914,422.34 $2,110,650.63 $2,326,992.32 $9,663,502.80
$2,556,904.22 $2,818,986.90 $3,107,933.06 $3,426,496.20 $14,904,507.88
E COMPRAS (COSTO DE VENTAS)

33075 34729 36465 38288 204057
$55.13 $57.88 $60.78 $63.81 $56.68
$1,823,259.38 $2,010,143.46 $2,216,183.17 $2,443,341.94 $11,646,677.94
O DE PAGOS A PROVEEDORES

$1,276,281.56 $1,407,100.42 $1,551,328.22 $1,710,339.36 $8,152,674.56
$496,125.00 $546,977.81 $603,043.04 $664,854.95 $2,761,000.80
$1,772,406.56 $1,954,078.24 $2,154,371.25 $2,375,194.31 $10,913,675.36

STO DE GASTOS DE VENTA

$12,100.00 $13,310.00 $14,641.00 $16,105.10 $77,156.10
$15,730.00 $17,303.00 $19,033.30 $20,936.63 $100,302.93
$18,150.00 $19,965.00 $21,961.50 $24,157.65 $115,734.15
$4,840.00 $5,324.00 $5,856.40 $6,442.04 $30,862.44
$8,470.00 $9,317.00 $10,248.70 $11,273.57 $54,009.27
$59,290.00 $65,219.00 $71,740.90 $78,914.99 $378,064.89
E GASTOS DE ADMINISTRACIÓN

$19,360.00 $21,296.00 $23,425.60 $25,768.16 $123,449.76
$2,178.00 $2,395.80 $2,635.38 $2,898.92 $13,888.10
$12,100.00 $13,310.00 $14,641.00 $16,105.10 $77,156.10
$15,730.00 $17,303.00 $19,033.30 $20,936.63 $100,302.93
$7,260.00 $7,986.00 $8,784.60 $9,663.06 $46,293.66
$56,628.00 $62,290.80 $68,519.88 $75,371.87 $361,090.55
DEL ESTADO DE RESULTADOS
$2,734,889.06 $3,015,215.19 $3,324,274.75 $3,665,012.91 $17,470,016.91
$1,823,259.38 $2,010,143.46 $2,216,183.17 $2,443,341.94 $11,646,677.94

$911,629.69 $1,005,071.73 $1,108,091.58 $1,221,670.97 $5,823,338.97
$59,290.00 $65,219.00 $71,740.90 $78,914.99 $378,064.89
$56,628.00 $62,290.80 $68,519.88 $75,371.87 $361,090.55
$795,711.69 $877,561.93 $967,830.80 $1,067,384.11 $5,084,183.53
TO DE FLUJO DE EFECTIVO
$135,382.50 $803,962.16 $1,541,361.02 $2,354,662.05 -$470,800.00
$2,556,904.22 $2,818,986.90 $3,107,933.06 $3,426,496.20 $14,904,507.88
$1,772,406.56 $1,954,078.24 $2,154,371.25 $2,375,194.31 $10,913,675.36
$59,290.00 $65,219.00 $71,740.90 $78,914.99 $378,064.89
$56,628.00 $62,290.80 $68,519.88 $75,371.87 $361,090.55
$803,962.16 $1,541,361.02 $2,354,662.05 $3,251,677.08 $2,780,877.08

Examen Presupuestos y Punto de Equilibrio

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Examen Presupuestos y Punto de Equilibrio

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costos variables $309,811.00 pe$ $697,909.44 cvu 1.

CONCEPTO ENERO FEBRERO

UNIDADES 25,000 26,250

PRECIO UNITARIO $90.00 $94.50

TOTAL $2,250,000.00 $2,480,625.00

CONCEPTO ENERO FEBRERO

CONTADO 30% $675,000.00 $744,187.50

CREDITO 70% $0.00 $1,575,000.00

TOTAL $675,000.00 $2,319,187.50

PRESUPUESTO DE COMPRAS (COSTO DE VENTAS)

CONCEPTO ENERO FEBRERO

PR. DE COMPRA $50.00 $52.50

TOTAL $1,500,000.00 $1,653,750.00

PRESUPUESTO DE PAGOS A PROVEEDORES

CONCEPTO ENERO FEBRERO

CREDITO 30% $0.00 $450,000.00

TOTAL $1,050,000.00 $1,607,625.00

CONCEPTO ENERO FEBRERO

FLETES $93,000.00 $102,300.00

PROPAGANDA $150,000.00 $165,000.00

PUBLICIDAD $40,000.00 $44,000.00

SUELDOS Y SALARIOS $47,000.00 $51,700.00

TOTAL $350,000.00 $385,000.00

PRESUPUESTO DE GASTOS DE ADMINISTRACIÓN

CONCEPTO ENERO FEBRERO

SEGUROS $28,800.00 $31,680.00

HONORARIOS JURIDICOS $100,000.00 $110,000.00

PAPELERIA Y UTILES $230,000.00 $253,000.00

SUELDOS ADMINISTRATIVOS $66,000.00 $72,600.00

TOTAL $470,800.00 $517,880.00

PRESUPUESTO DEL ESTADO DE RESULTADOS

CONCEPTO ENERO FEBRERO

VENTAS $2,250,000.00 $2,480,625.00

COMPRAS(COSTO DE VENTAS) $1,500,000.00 $1,653,750.00

GASTOS DE VENTA $350,000.00 $385,000.00

GASTOS DE ADMINITRACION $470,800.00 $517,880.00

UTILIDAD NETA ANTES DE IMPUESTOS -$70,800.00 -$76,005.00

PRESUPUESTO DE FLUJO DE EFECTIVO

CONCEPTO ENERO FEBRERO

DISPONIBLE MES ANTERIOR $0.00 -$1,195,800.00

COBRANZA $675,000.00 $2,319,187.50

PAGOS $1,050,000.00 $1,607,625.00

GASTOS DE VENTA $350,000.00 $385,000.00

GASTOS DE ADMINISTRACION $470,800.00 $517,880.00

DISPONIBLE -$1,195,800.00 -$1,387,117.50

MARZO ABRIL MAYO JUNIO TOTAL

27,563 28,941 30,388 31,907 170,048

$99.23 $104.19 $109.40 $114.87 $102.03

$2,734,889.06 $3,015,215.19 $3,324,274.75 $3,665,012.91 $17,470,016.91

MARZO ABRIL MAYO JUNIO TOTAL

$820,466.72 $904,564.56 $997,282.42 $1,099,503.87 $5,241,005.07

$1,736,437.50 $1,914,422.34 $2,110,650.63 $2,326,992.32 $9,663,502.80

$2,556,904.22 $2,818,986.90 $3,107,933.06 $3,426,496.20 $14,904,507.88

E COMPRAS (COSTO DE VENTAS)

MARZO ABRIL MAYO JUNIO TOTAL

$55.13 $57.88 $60.78 $63.81 $56.68

$1,823,259.38 $2,010,143.46 $2,216,183.17 $2,443,341.94 $11,646,677.94

MARZO ABRIL MAYO JUNIO TOTAL

$496,125.00 $546,977.81 $603,043.04 $664,854.95 $2,761,000.80

$1,772,406.56 $1,954,078.24 $2,154,371.25 $2,375,194.31 $10,913,675.36

MARZO ABRIL MAYO JUNIO TOTAL

$112,530.00 $123,783.00 $136,161.30 $149,777.43 $717,551.73

$181,500.00 $199,650.00 $219,615.00 $241,576.50 $1,157,341.50