LPQ MADERAS DE COLOMBIA

PRESUPUESTO DE PRODUCCION
Rubro Trimestre 1 Trimestre 2 Trimestre 3
Ventas 10000 12000 9000
Inventario 1500 2500 1000
Previsión 1500 1200 1350
Costo unitario $12 $10 $15
Presupuesto producción total en unidades 10000 10700 9350

PRESUPUESTO DE MATERIAS PRIMAS / MATERIALES

Material A Material B Material C
Produccion total en unidades 12000
Unidades por material 10 15 8
Proyeccion $120,000 $180,000 $96,000
Costo unitario 12 15 18
Costo total materia prima $1,440,000 $2,700,000 $1,728,000

PRESUPUESTO DE MANO DE OBRA

Producto A Producto B Producto C
Presupuesto de produccion / unidades 18000 22000 28000
Produccion por hora 2 5 8
Costo estandar mano de obra x hora $20
Total de horas empleadas 36000 110000 224000
Costo total mano de obra $720,000 $2,200,000 $4,480,000

GASTOS DE OPERACIÓN
Trimestre 1 Trimestre 2 Trimestre 3
Sueldos del personal administrativo $25,000,000 $28,750,000 $31,625,000
Sueldos del personal de ventas $12,500,000 $14,000,000 $12,600,000
Comisiones sobre ventas $1,250,000 $2,100,000 $1,008,000
Subtotal, Sueldo y Comisiones $38,750,000 $44,850,000 $45,233,000

SERVICIOS BÁSICOS DE ADMINISTRACIÓN

Trimestre 1 Trimestre 2 Trimestre 3
Agua $1,500,000 $1,800,000 $1,944,000
Energia $5,500,000 $6,160,000 $6,776,000
Gas $500,000 $560,000 $515,200
Material de escritorio administrativo(60%) $120,000 $144,000 $161,280
Material de escritorio ventas(40%) $80,000 $96,000 $107,520
Subtotal servicios basicos costos fijos $7,700,000 $8,760,000 $9,504,000

GASTOS PUBLICITARIOS
Trimestre 1 Trimestre 2 Trimestre 3
Radio $350,000 $378,000 $332,500
Televisión $12,500,000 $13,125,000 $11,875,000
Prensa $8,500,000 $9,350,000 $9,817,500
Subtotal gastos publicitarios $21,350,000 $22,853,000 $22,025,000

Presupuesto Total Gastos operacionales $67,800,000 $76,463,000 $76,762,000

PRESUPUESTO DE VENTAS
Trimestre 1 Trimestre 2 Trimestre 3
Ventas estimadas 360000
Precio de ventas $50 $55 $60
Intereses financieros $1,000,000 $1,200,000 $1,250,000
Total ingresos por ventas $18,000,000 $19,800,000 $21,600,000

GASTOS TOTALES ADMINISTRATIVOS

Trimestre 1 Trimestre 2 Trimestre 3
Sueldos del personal administrativo $25,000,000 $28,750,000 $31,625,000
Agua $1,500,000 $1,800,000 $1,944,000
Energia $5,500,000 $6,160,000 $6,776,000
Gas $500,000 $560,000 $515,200
Material de escritorio administrativo(60%) $120,000 $144,000 $161,280
Total gastos administrativos $32,620,000 $37,414,000 $41,021,480

GASTOS TOTALES DE VENTAS

Trimestre 1 Trimestre 2 Trimestre 3
Sueldos del personal de ventas $12,500,000 $14,000,000 $12,600,000
Comisiones sobre ventas $1,250,000 $2,100,000 $1,008,000
Material de escritorio ventas(40%) $80,000 $96,000 $107,520
Radio $350,000 $378,000 $332,500
Televisión $12,500,000 $13,125,000 $11,875,000
Prensa $8,500,000 $9,350,000 $9,817,500
Total gastos de ventas $35,180,000 $39,049,000 $35,740,520

GASTOS TOTALES FINANCIEROS

Trimestre 1 Trimestre 2 Trimestre 3
Intereses financieros $1,000,000 $1,200,000 $1,250,000
Total gastos financieros $1,000,000 $1,200,000 $1,250,000

GASTOS TOTALES OPERACIONALES

Trimestre 1 Trimestre 2 Trimestre 3
Subtotal, Sueldo y Comisiones $38,750,000 $44,850,000 $45,233,000
Subtotal servicios basicos costos fijos $7,700,000 $8,760,000 $9,504,000
Subtotal gastos publicitarios $21,350,000 $22,853,000 $22,025,000
Total gastos operacionales $67,800,000 $76,463,000 $76,762,000
Trimestre 4
20000
3500
1000
$8
17500 47550

Material D

12
$144,000
10
$1,440,000 $7,308,000

Producto D
32000
3

96000
$1,920,000 $9,320,000

Trimestre 4
$26,881,250
$15,120,000
$1,814,400
$43,815,650 $172,648,650

Trimestre 4
$2,177,280
 $7,995,680
$592,480
$145,152
$96,768
$11,007,360 $36,971,360

Trimestre 4
$359,100
$13,062,500
$8,835,750
$22,257,350 $88,485,350

$77,080,360

Trimestre 4

$65
$1,350,000
$23,400,000 $82,800,000

Trimestre 4
$26,881,250
$2,177,280
$7,995,680
$592,480
$145,152
$37,791,842 $148,847,322

Trimestre 4
$15,120,000
$1,814,400
$96,768
$359,100
$13,062,500
$8,835,750
$39,288,518 $149,258,038

Trimestre 4
$1,350,000
$1,350,000 $4,800,000

Trimestre 4
$43,815,650
$11,007,360
$22,257,350
$77,080,360 $298,105,360