Documentos de Académico
Documentos de Profesional
Documentos de Cultura
TOTALES
Gastos indirectos de fabricación fijos:
Mantenimiento 100,000.00
Seguros 200,000.00
Energía 900,000.00
Supervisión 120,000.00
Otros 100,000.00
Depreciación 198,000.00
Total de GIF fijos 1,618,000.00
GIF variables:
Producción requerida 1,900,000.00
Horas-máquina por unidad
Horas-máquina para la producción -
(×) Tasa de GIF variables 20.00
(=) GIF variables -
Total de GIF 1,618,000.00
PUNTO PUNTO
FINO MEDIANO
Inventario final producto terminado d 175,000.00 420,000.00
Costo unitario $ 15.00 $ 16.20
Costo de producción $ 2,625,000.00 $ 6,804,000.00
PUNTO PUNTO
FINO MEDIANO
Inventario inicial producto terminado 125,000.00 300,000.00
Costo unitario $ 15.00 $ 16.20
Costo de producción $ 1,875,000.00 $ 4,860,000.00
COMPONENTE COMPONENTE
A B
Inventario final materia prima deseado 900,000.00 800,000.00
Costo unitario $ 1.50 $ 2.00
Inventario final de materia prima $ 1,350,000.00 $ 1,600,000.00
COMPONENTE COMPONENTE
A B
Inventario inicial de materia prima 1,050,000.00 2,080,000.00
Costo unitario $ 1.50 $ 2.00
Inventario inicial de materia prima $ 1,575,000.00 $ 4,160,000.00
El gramo
El gramo
El gramo
TOTALES
PUNTO MEDIANO Unidades Costo PUNTO GRANDE
Componente A 1 $ 1.50 1.50 Componente A
Componente B 3 $ 2.00 6.00 Componente B
Componente C 5 $ 1.50 7.50 Componente C
Mano de obra 0.03 $ 20.00 0.60 Mano de obra
GIF 0.03 $ 20.00 0.60 GIF
Total $ 16.20 Total
PUNTO
TOTAL
GRANDE
105,000.00 700,000.00
$ 21.40
$ 2,247,000.00 $ 11,676,000.00
PUNTO
TOTAL
GRANDE
75,000.00 500,000.00
$ 21.40
$ 1,605,000.00 $ 8,340,000.00
COMPONENTE
TOTAL
C
700,000.00 2,400,000.00
$ 1.50
$ 1,050,000.00 $ 4,000,000.00
COMPONENTE
TOTAL
C
998,000.00 4,128,000.00
$ 1.50
$ 1,497,000.00 $ 7,232,000.00
PUNTO GRANDE TOTALES
COMPONENTE COMPONENTE COMPONENTE COMPONENTE COMPONENTE
TOTAL
B C A B C
430,000.00 430,000.00
5 5
2,150,000.00 2,150,000.00 1,900,000.00 6,010,000.00 9,500,000.00 17,410,000.00
1.50 2.00 1.50
$ 2,850,000.00 $ 12,020,000.00 $ 14,250,000.00 $ 29,120,000.00
-
TOTALES
TO GRANDE Unidades Costo
1 $ 1.50 1.50
5 $ 2.00 10.00
5 $ 1.50 7.50
0.06 $ 20.00 1.20
0.06 $ 20.00 1.20
$ 21.40
A) El presupuesto de ventas.
JASON, S.A.
PRESUPUESTO DE VENTAS
1° SEMESTRE
ARIES HORIZONTE RELIANT
B) El presupuesto de producción.
JASON, S.A.
PRESUPUESTO DE PRODUCCIÓN
1° SEMESTRE
ARIES HORIZONTE
2° SEMESTRE ARIES
MATERIAL MATERIAL
A B
Producción requerida 2,000.00 2,000.00
(×) Materia prima por unidad 15 6
Materia prima para la producción 30,000.00 12,000.00
(×) Costo de materia prima
(=) Compras presupuestadas
2° SEMESTRE
TOTALES
Gastos indirectos de fabricación fijos:
Depreciación 50,000.00
Seguros 5,000.00
Mantenimiento (fijo) 35,000.00
Energéticos 25,000.00
Varios 4,000.00
2° SEMESTRE
TOTALES
2° SEMESTRE
Inventario final de productos terminados
TOTALES
ARIES Unidades Costo HORIZONTE
Material A 15 $ 2.10 31.50 Material A
Material B 6 $ 3.00 18.00 Material B
Material C 9 $ 4.40 39.60 Material C
Mano de obra 3 $ 20.00 60.00 Mano de obra
GIF Fijos 3 $ 9.92 29.75 GIF Fijos
GIF Variables 3 $ 25.00 75.00 GIF Variables
Total $ 253.85 Total
2° SEMESTRE
Inventario inicial de materias primas 88,000.00
(+) Compras de materias primas 432,000.00
(-) Inventario final de materias primas 42,000.00
(=) Materia prima utilizada 478,000.00
(+) Mano de obra directa 240,000.00
(+) Gastos indirectos de fabricación 269,000.00
(=) Costo total de manufactura 987,000.00
(+) Inventario inicial de productos terminados $ 3,996,750.00
(=) Mercancía disponible para la venta $ 4,983,750.00
(-) Inventario final de productos terminados $ 2,481,066.67
(=) Costo de ventas $ 2,502,683.33
E
TOTAL
21,000.00
3,350,000.00
E
TOTAL
14,000.00
2,330,000.00
1° SEMESTRE
RELIANT
TOTAL
5,000.00 21,000.00
5,000.00 20,000.00
5,000.00 20,000.00
5,000.00 21,000.00
2° SEMESTRE
RELIANT
TOTAL
5,000.00 14,000.00
2,000.00 12,000.00
5,000.00 20,000.00
2,000.00 6,000.00
IA PRIMA
ARIES HORIZONTE RELIANT
MATERIAL MATERIAL MATERIAL MATERIAL MATERIAL MATERIAL
C A B C A B
10,000.00 6,000.00 6,000.00 6,000.00 5,000.00 5,000.00
9 13 7 4 10 6
90,000.00 78,000.00 42,000.00 24,000.00 50,000.00 30,000.00
IALES
ARIES HORIZONTE RELIANT
MATERIAL MATERIAL MATERIAL MATERIAL MATERIAL MATERIAL
C A B C A B
10,000.00 6,000.00 6,000.00 6,000.00 5,000.00 5,000.00
9 13 7 4 10 6
90,000.00 78,000.00 42,000.00 24,000.00 50,000.00 30,000.00
ARIES HORIZONTE RELIANT
MATERIAL MATERIAL MATERIAL MATERIAL MATERIAL MATERIAL
C A B C A B
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
9 13 7 4 10 6
18,000.00 26,000.00 14,000.00 8,000.00 20,000.00 12,000.00
RECTA
RELIANT
TOTAL
5,000.00 21,000.00
2.00
10,000.00 46,000.00
$ 20.00
200,000.00 920,000.00
RELIANT
TOTAL
2,000.00 6,000.00
2.00
4,000.00 12,000.00
$ 20.00
80,000.00 240,000.00
Total GIF Fijos 111,000.00
= = $ 2.41
Total horas MOD 46,000.00
Total ventas
TOTALES
Unidades Costo RELIANT
13 $ 2.00 26.00 Material A
7 $ 2.70 18.90 Material B
4 $ 4.00 16.00 Material C
1 $ 20.00 20.00 Mano de obra
1 $ 2.41 2.41 GIF Fijos
1 $ 25.00 25.00 GIF Variables
$ 108.31 Total
TOTAL
20,000.00
$ 3,541,086.96
TOTAL
20,000.00
$ 3,541,086.96
TOTAL
30,000.00
$ 80,500.00
TOTAL
30,000.00
$ 80,500.00
TOTALES
Unidades Costo RELIANT
13 $ 2.10 27.30 Material A
7 $ 3.00 21.00 Material B
4 $ 4.40 17.60 Material C
1 $ 20.00 20.00 Mano de obra
1 $ 9.92 9.92 GIF Fijos
1 $ 25.00 25.00 GIF Variables
$ 120.82 Total
TOTAL
12,000.00
$ 2,481,066.67
TOTAL
20,000.00
$ 3,996,750.00
TOTAL
15,000.00
$ 42,000.00
TOTAL
30,000.00
$ 88,000.00
RELIANT TOTALES
MATERIAL MATERIAL MATERIAL MATERIAL
TOTAL
C A B C
5,000.00
5
25,000.00 278,000.00 132,000.00 139,000.00 549,000.00
2.00 2.70 4.00
$ 556,000.00 $ 356,400.00 $ 556,000.00 $ 1,468,400.00
RELIANT TOTALES
MATERIAL MATERIAL MATERIAL MATERIAL
TOTAL
C A B C
2,000.00
5
10,000.00 76,000.00 38,000.00 36,000.00 150,000.00
2.10 3.00 4.40
$ 159,600.00 $ 114,000.00 $ 158,400.00 $ 432,000.00
RELIANT TOTALES
MATERIAL MATERIAL MATERIAL MATERIAL
TOTAL
C A B C
5,000.00
5
25,000.00 278,000.00 132,000.00 139,000.00 549,000.00
10,000.00 15,000.00 5,000.00 30,000.00
10,000.00 15,000.00 5,000.00 30,000.00
278,000.00 132,000.00 139,000.00 549,000.00
2.00 2.70 4.00
556,000.00 356,400.00 556,000.00 1,468,400.00
20,000.00 40,500.00 20,000.00 80,500.00
20,000.00 40,500.00 20,000.00 80,500.00
RELIANT TOTALES
MATERIAL MATERIAL MATERIAL MATERIAL
TOTAL
C A B C
2,000.00
5
10,000.00 76,000.00 38,000.00 36,000.00 150,000.00
8,000.00 4,000.00 3,000.00 15,000.00
10,000.00 15,000.00 5,000.00 30,000.00
74,000.00 27,000.00 34,000.00 135,000.00
2.10 3.00 4.40
155,400.00 81,000.00 149,600.00 386,000.00
21,000.00 45,000.00 22,000.00 88,000.00
16,800.00 12,000.00 13,200.00 42,000.00
-
TOTALES
Unidades Costo
10 $ 2.00 20.00
6 $ 2.70 16.20
5 $ 4.00 20.00
2 $ 20.00 40.00
2 $ 2.41 4.83
2 $ 25.00 50.00
$ 151.03
TOTALES
Unidades Costo
10 $ 2.10 21.00
6 $ 3.00 18.00
5 $ 4.40 22.00
2 $ 20.00 40.00
2 $ 9.92 19.83
2 $ 25.00 50.00
$ 170.83