Mano de obra directa

Puesto N° de personas Horas diarias Salario mensual

Hornero 1 8 S/.1,400
Freidor de papas 1 8 S/.1,050
Ensaladero 1 8 S/.1,050
Ayudante 2 8 S/.1,000
TOTAL S/.4,500

Mano de obra Indirecta

Puesto Número de Horas diarias Salario mensual
personas
Mozos 4 8 S/.950
Cajero 1 8 S/.1,050
Limpieza 1 8 S/.1,000
Administrador 1 8 S/.1,500
Delivery 3 8 S/.950
Seguridad 1 8 S/.930

S/. 20.55
Costo de venta Unitario
Precio de venta S/ 55
 Materiales directos
Producto Cantidad
Pollo 2700
Papa (kg) 3500
Aceite (botellas) 24
Condimentos (kg) 6
Lechuga (docenas) 140
Tomate (kg) 189
Repollo (kg) 720
Cremas(litros) 70

Tipos de Costo total

Costo Gastos Fijos
C.V S/.3,800 Gasolina 1500
C.V S/.1,050 Carbon 500
C.V S/.1,000 Seguros S/.3,000
C.V S/.1,500 Depreciación S/.2,000
C.V S/.2,850 TOTAL S/.7,000
C.V S/.930
TOTAL S/.11,130
eriales directos
Costo unitario Total costo
S/. 10.50 S/. 28,350
S/. 2.50 8750
S/. 195.00 S/. 4,680
S/. 20.00 S/. 120
S/. 12.00 S/. 1,680
S/. 3.10 S/. 586
S/. 2.30 S/. 1,656
S/. 9.60 S/. 672
TOTAL S/. 46,494

Gastos Variables
Luz S/.1,500
Agua S/.500
TOTAL S/.2,000
COSTOS ABC

Procesos

Pedidos

Proceos del pollo

Recepcionistas

Distribucion de pollo a la brasa

Mantenimiento
TOTAL

ACTIVIDADES COST DRIVERS

Limpieza y mantenimiento del local
Lavado y preparación de los pollos
Hornear pollos
Atención a clientes caja
Atención a clientes delivery
preparación de alimentos (servido)
Transporte (entregas)
N° Clientes en el local
N° de unidades en producción
N° Horas Maquina
N° Pedidos en el local
N° Pedidos para delivery
N° Pollos vendidos
Cantidad de gasolina utilizada
 Costos total Actividades COST. DRIVER
Compra de suministros N° de unidades de materia prima
S/ 60,198 Contacto con el cliente N° de pedido a producir
Cantidad de pedido N° a producir
Lavado y preparación de los pollos N° de unidades en producción
S/ 18,000 Hornear pollos N° Horas Maquina
preparación de alimentos (servido) N° Pollos vendidos
Atención a clientes caja N° Clientes en el local
S/ 8,270
Atención a clientes delivery N° Pedidos para delivery
Empaquetado N° de venta producida
S/ 10,700 Translado del pedido del pollo N° de deliveri
Entrega N° de orden a entregar
Limpieza y mantenimiento del local N° de horas atendidas
S/ 5,500
Mantenimiento de las maquinas N° de dias operados
S/ 102,668

Horas Unidades P. Tasa CIF Costos

8 2700 S/. 1,525 S/.4,000 S/. 12,200
8 2700 S/. 2,125 S/.3,250 S/. 17,000
8 2700 S/. 2,000 S/.3,000 S/. 16,000
8 2700 S/. 1,375 S/.4,000 S/. 11,000
8 2700 S/. 1,630 S/.3,200 S/. 13,040
8 2700 S/. 1,625 S/.6,050 S/. 13,000
8 2700 S/. 1,250 S/.4,200 S/. 10,000
 Costos
S/ 53,198
S/ 3,500
S/ 3,500
S/ 4,500
S/ 10,000
S/ 3,500
S/ 4,170
S/ 4,100
S/ 3,500
S/ 4,100
S/ 3,100
S/ 3,000
S/ 2,500
S/ 102,668

C. Total Contingencia Gestión Costo Parametrico Desv. Estandar

S/. 16,200 S/. 17,010 S/. 14,736 S/. 16,091 S/. 379
S/. 20,250 S/. 21,263 S/. 18,210 S/. 17,912 S/. 509
S/. 19,000 S/. 19,950 S/. 17,080 S/. 16,838 S/. 478
S/. 15,000 S/. 15,750 S/. 13,680 S/. 12,238 S/. 345
S/. 16,240 S/. 17,052 S/. 14,675 S/. 13,981 S/. 396
S/. 19,050 S/. 20,003 S/. 17,490 S/. 14,915 S/. 419
S/. 14,200 S/. 14,910 S/. 13,000 S/. 11,318 S/. 318
S/. 103,295
PRESUPUESTO DE VENTAS

ENERO FEBRERO MARZO

CANTIDAD A
2670 2695 2720
VENDER

PRECIO POR
S/. 55 S/. 55 S/. 55
UNIDAD
TOTAL S/. 146,850 S/. 148,225 S/. 149,600
 I TRIMESTRE ABRIL MAYO JUNIO

8085 2765 2835 2895

S/. 55 S/. 55 S/. 55 S/. 55

S/. 444,675 S/. 152,075 S/. 155,925 S/. 159,225

 II TRIMESTRE JULIO AGOSTO SETIEMBRE III TRIMESTRE

8495 2940 2998 3110 9048

S/. 55 S/. 55 S/. 55 S/. 55 S/. 55

S/. 467,225 S/. 161,700 S/. 164,890 S/. 171,050 S/. 497,640
 OCTUBRE NOVIEMBRE DICIEMBRE IV TRIMESTRE TOTAL

3170 3190 3210 9570 35198

S/. 55 S/. 55 S/. 55 S/. 55 S/. 55

S/. 174,350 S/. 175,450 S/. 176,550 S/. 526,350 S/. 1,935,890
 PRESUPUESTO DE PRODUCCIÓN

Inventario Final 135

Unidades producidas 2635
Subtotal 2770
- Inv. Inicial 125
Unidades a vender 2645

ENERO FEBRERO MARZO

Cantidad a vender 2670 2695 2720
(+) Cantidad de Inv. Final 170 185 200

Subtotal 2840 2880 2920

(-) Cantidad de Inv. Inicial 135 170 185

Unidades requeridas de
2705 2710 2735
Producción
I TRIMESTRE ABRIL MAYO JUNIO II TRIMESTRE
8085 2765 2835 2895 8495
555 215 225 250 690

8640 2980 3060 3145 9185

490 200 215 225 640

8150 2780 2845 2920 8545

JULIO AGOSTO SETIEMBRE III TRIMESTRE OCTUBRE
2940 2998 3110 9048 3170
270 290 300 860 315

3210 3288 3410 9908 3485

250 270 290 810 300

2960 3018 3120 9098 3185

NOVIEMBRE DICIEMBRE IV TRIMESTRE TOTAL
3190 3210 9570 35198
345 360 1020 3125

3535 3570 10590 38323

315 345 960 2900

3220 3225 9630 35423

PRESUPUESTO DE COMPRAS MD

ENERO FEBRERO MARZO

Presupuesto de
2705 2710 2735
producción

(+) Inv. Final deseado 407 410 417

Subtotal 3112 3120 3152

(-) Inv. Inicial deseado 406 407 410

Compras requeridas
2706 2714 2742
por unidades

Precio por Unidad S/. 22.11 S/. 22.11 S/. 22.11

Costo de Compras S/. 59,824 S/. 60,001 S/. 60,620

 I TRIMESTRE ABRIL MAYO JUNIO II TRIMESTRE

8150 2780 2845 2920 8545

1234 427 438 444 1309

9384 3207 3283 3364 9854

1223 417 427 438 1282

8161 2790 2856 2926 8572

S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11

S/. 180,445 S/. 61,681.37 S/. 63,151.69 S/. 64,693.86 S/. 189,526.92
 JULIO AGOSTO SETIEMBRE III TRIMESTRE OCTUBRE

2960 3018 3120 9098 3185

453 468 478 1398 483

3413 3486 3598 10496 3668

444 453 468 1365 478

2969 3033 3130 9131.75 3190

S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11

S/. 65,637.96 S/. 67,066.26 S/. 69,198.77 S/. 201,902.99 S/. 70,536.43
 NOVIEMBRE DICIEMBRE IV TRIMESTRE TOTAL

3220 3225 9630 35423

484 563 1529 5470

3704 3788 11159 40893

483 484 1445 5313

3221 3304 9715 35580

S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11

S/. 71,210.78 S/. 73,045.91 S/. 214,793.12 S/. 786,668.27

PRESUPUESTO DE CONSUMO MD

ENERO FEBRERO MARZO I TRIMESTRE

Cantidad a vender 2705 2710 2735 8150
Costo por unidad S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11

Total de Consumo S/. 59,807.55 S/. 59,918.10 S/. 60,470.85 S/. 180,196.50
 ABRIL MAYO JUNIO II TRIMESTRE JULIO
2780 2845 2920 8545 2960
S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11

S/. 61,465.80 S/. 62,902.95 S/. 64,561.20 S/. 188,929.95 S/. 65,445.60
 AGOSTO SETIEMBRE III TRIMESTRE OCTUBRE NOVIEMBRE
3018 3120 9098 3185 3220
S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11 S/. 22.11

S/. 66,727.98 S/. 68,983.20 S/. 201,156.78 S/. 70,420.35 S/. 71,194.20
 DICIEMBRE IV TRIMESTRE TOTAL
3225 9630 35423
S/. 22.11 S/. 22.11 S/. 22.11

S/. 71,304.75 S/. 212,919.30 S/. 783,202.53

 PRESUPUESTO MOD

ENERO FEBRERO MARZO

Cantidad a vender 2670 2695 2720

Horas MOD 208 208 208

Tasa por Hora S/. 6.50 S/. 6.50 S/. 6.50

Costo por trabajador S/. 1,352 S/. 1,352 S/. 1,352
x5 TOTAL S/. 6,760 S/. 6,760 S/. 6,760

Mano de obra directa

Puesto N° de personas Horas diarias
Hornero 1 8
Freidor de papas 1 8
Ensaladero 1 8
Ayudante 2 8
TOTAL
 I TRIMESTRE ABRIL MAYO JUNIO

8085 2765 2835 2895

624 208 208 208

S/. 6.50 S/. 6.50 S/. 6.50 S/. 6.50

S/. 4,056 S/. 1,352.00 S/. 1,352.00 S/. 1,352.00
S/. 20,280 S/. 6,760 S/. 6,760 S/. 6,760

Salario mensual
S/.1,550
S/.1,360
S/.1,450
S/.2,400
S/.6,760
 II TRIMESTRE JULIO AGOSTO SETIEMBRE

8495 2940 2998 3110

624 208 208 208

S/. 6.50 S/. 6.50 S/. 6.50 S/. 7.00

S/. 4,056.00 S/. 1,352.00 S/. 1,352.00 S/. 1,456.00
S/. 20,280 S/. 6,760 S/. 6,760 S/. 7,280
 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE

9048 3170 3190 3210

624 208 208 208

S/. 6.50 S/. 7.50 S/. 7.50 S/. 7.50

S/. 4,160.00 S/. 1,560.00 S/. 1,560.00 S/. 1,560.00
S/. 20,800 S/. 7,800 S/. 7,800 S/. 7,800
 IV TRIMESTRE TOTAL

9570 35198

624 2496

S/. 7.50
S/. 4,680.00 S/. 16,952
S/. 23,400 S/. 84,760
 PRESUPUESTO MOI

ENERO FEBRERO MARZO

Cantidad a vender 2670 2695 2720
Horas MOI 208 208 208
Tasa por Hora S/. 6.50 S/. 6.50 S/. 6.50
Costo por trabajador S/. 1,352 S/. 1,352 S/. 1,352
x9 TOTAL S/. 12,168 S/. 12,168 S/. 12,168

Mano de obra Indirecta

Puesto Número de personas Horas diarias
Mozos 2 8
Cajero 1 8
Limpieza 1 8
Administrador 1 8
Delivery 3 8
Seguridad 1 8
 I TRIMESTRE ABRIL MAYO JUNIO
8085 2765 2835 2895
208 208 208 208
S/. 6.50 S/. 6.50 S/. 6.50 S/. 6.50
S/. 4,056 S/. 1,352 S/. 1,352 S/. 1,352
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168

Mano de obra Indirecta

Salario mensual Tipos de Costo Costo total
S/.1,434 C.V S/.2,868
S/.1,500 C.V S/.1,500
S/.1,200 C.V S/.1,200
S/.1,400 C.V S/.1,400
S/.1,300 C.V S/.3,900
S/.1,300 C.V S/.1,300
TOTAL S/.12,168
 II TRIMESTRE JULIO AGOSTO SETIEMBRE
8495 2940 2998 3110
208 208 208 208
S/. 6.50 S/. 6.50 S/. 6.50 S/. 6.50
S/. 4,056 S/. 1,352 S/. 1,352 S/. 1,352
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168
 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE
9048 3170 3190 3210
208 208 208 208
S/. 6.50 S/. 7.00 S/. 7.00 S/. 7.00
S/. 4,056 S/. 1,456 S/. 1,456 S/. 1,456
S/. 36,504 S/. 13,104 S/. 13,104 S/. 13,104
 IV TRIMESTRE TOTAL
9570 35198
208 208
S/. 7.00
S/. 4,368 S/. 16,536
S/. 39,312 S/. 148,824
PRESUPUESTO CGF (COSTOS GENERALES DE FABRICACIÓN)

ENERO FEBRERO

Materiales Indirectos S/. 4,500 S/. 4,500

Depreciación S/. 1,500 S/. 1,500

G. Fijos S/. 4,500 S/. 4,500

G. Variables S/. 2,000 S/. 2,000

Total S/. 12,500 S/. 12,500

Gastos Fijos
Gasolina 1500
Carbon 500
Seguros S/.1,000
Depreciación S/.1,500
TOTAL S/.4,500
 MARZO I TRIMESTRE ABRIL MAYO

S/. 4,500 S/. 13,500 S/. 4,500 S/. 4,500

S/. 1,500 S/. 4,500 S/. 1,500 S/. 1,500

S/. 4,500 S/. 13,500 S/. 4,500 S/. 4,500

S/. 2,000 S/. 6,000 S/. 2,000 S/. 2,000

S/. 12,500 S/. 37,500.00 S/. 12,500 S/. 12,500

Gastos Variables Depreciación

Luz S/.1,500
Agua S/.500
TOTAL S/.2,000
 JUNIO II TRIMESTRE JULIO AGOSTO

S/. 4,500 S/. 13,500 S/. 4,500 S/. 4,500

S/. 1,500 S/. 4,500 S/. 1,500 S/. 1,500

S/. 4,500 S/. 13,500 S/. 4,500 S/. 4,500

S/. 2,000 S/. 6,000 S/. 2,000 S/. 2,000

S/. 12,500 S/. 37,500 S/. 12,500 S/. 12,500

S/ 1,500
 SETIEMBRE III TRIMESTRE OCTUBRE NOVIEMBRE

S/. 4,500 S/. 13,500 S/. 4,500 S/. 4,500

S/. 1,500 S/. 4,500 S/. 1,500 S/. 1,500

S/. 4,500 S/. 13,500 S/. 4,500 S/. 4,500

S/. 2,000 S/. 6,000 S/. 2,000 S/. 2,000

S/. 12,500 S/. 37,500 S/. 12,500 S/. 12,500

 DICIEMBRE IV TRIMESTRE TOTAL

S/. 4,500 S/. 13,500 S/. 54,000

S/. 1,500 S/. 4,500 S/. 18,000

S/. 4,500 S/. 13,500 S/. 54,000

S/. 2,000 S/. 6,000 S/. 24,000

S/. 12,500 S/. 37,500 S/. 150,000.00

PRESUPUESTO CAV (Costo de Articulos Vendidos)

ENERO FEBRERO MARZO

PRESUPUESTO MD S/. 59,807.55 S/. 59,918.10 S/. 60,470.85
PRESUPUESTO MOD S/. 6,760 S/. 6,760 S/. 6,760
PRESUPUESTO MOI S/. 12,168 S/. 12,168 S/. 12,168
PRESUPUESTO CGF S/. 12,500 S/. 12,500 S/. 12,500

TOTAL S/. 91,235.55 S/. 91,346.10 S/. 91,898.85

 I TRIMESTRE ABRIL MAYO JUNIO
S/. 180,196.50 S/. 61,465.80 S/. 62,902.95 S/. 64,561.20
S/. 20,280 S/. 6,760 S/. 6,760 S/. 6,760
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168
S/. 37,500 S/. 12,500 S/. 12,500 S/. 12,500

S/. 274,480.50 S/. 92,893.80 S/. 94,330.95 S/. 95,989.20

 II TRIMESTRE JULIO AGOSTO SETIEMBRE
S/. 188,929.95 S/. 65,445.60 S/. 66,727.98 S/. 68,983.20
S/. 20,280 S/. 6,760 S/. 6,760 S/. 7,280
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168
S/. 37,500 S/. 12,500 S/. 12,500 S/. 12,500

S/. 283,213.95 S/. 96,873.60 S/. 98,155.98 S/. 100,931.20

 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE
S/. 201,156.78 S/. 70,420.35 S/. 71,194.20 S/. 71,304.75
S/. 20,800 S/. 7,800 S/. 7,800 S/. 7,800
S/. 36,504 S/. 13,104 S/. 13,104 S/. 13,104
S/. 37,500 S/. 12,500 S/. 12,500 S/. 12,500

S/. 295,960.78 S/. 103,824.35 S/. 104,598.20 S/. 104,708.75

 IV TRIMESTRE TOTAL
S/. 212,919.30 S/. 783,202.53
S/. 23,400 S/. 84,760
S/. 39,312 S/. 148,824
S/. 37,500 S/. 150,000

S/. 313,131.30 S/. 1,166,786.53

PRESUPUESTO DE GASTOS DE VENTAS

ENERO FEBRERO MARZO

Comisiones S/. 2,000 S/. 2,000 S/. 2,000
Viajes S/. 1,500 S/. 1,500 S/. 1,500
Publicidad S/. 1,000 S/. 1,000 S/. 1,000
Depreciación S/. 1,500 S/. 1,500 S/. 1,500
Otros S/. 1,200 S/. 1,200 S/. 1,200
TOTAL S/. 7,200 S/. 7,200 S/. 7,200
 I TRIMESTRE ABRIL MAYO JUNIO
S/. 6,000 S/. 2,000 S/. 2,000 S/. 2,000
S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 3,000 S/. 1,000 S/. 1,000 S/. 1,000
S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 3,600 S/. 1,200 S/. 1,200 S/. 1,200
S/. 21,600 S/. 7,200 S/. 7,200 S/. 7,200
 II TRIMESTRE JULIO AGOSTO SETIEMBRE
S/. 6,000 S/. 2,000 S/. 2,000 S/. 2,000
S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 3,000 S/. 1,000 S/. 1,000 S/. 1,000
S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 3,600 S/. 1,200 S/. 1,200 S/. 1,200
S/. 21,600 S/. 7,200 S/. 7,200 S/. 7,200
 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE
S/. 6,000 S/. 2,400 S/. 2,400 S/. 2,400
S/. 4,500 S/. 2,000 S/. 2,000 S/. 2,000
S/. 3,000 S/. 1,000 S/. 1,000 S/. 1,000
S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 3,600 S/. 1,200 S/. 1,200 S/. 1,200
S/. 21,600 S/. 8,100 S/. 8,100 S/. 8,100
 IV TRIMESTRE TOTAL
S/. 7,200 S/. 25,200
S/. 6,000 S/. 19,500
S/. 3,000 S/. 12,000
S/. 4,500 S/. 18,000
S/. 3,600 S/. 14,400
S/. 24,300 S/. 89,100
PRESUPUESTO DE GASTOS DE ADMINISTRACIÓN

ENERO FEBRERO MARZO

Salarios Ejecutivos S/. 2,000 S/. 2,000 S/. 2,000

Salario de Oficina S/. 1,500 S/. 1,500 S/. 1,500
Seguros S/. 315 S/. 315 S/. 315
Impuestos S/. 300 S/. 300 S/. 300
Varios S/. 400 S/. 400 S/. 400
TOTAL S/. 4,515 S/. 4,515 S/. 4,515
 I TRIMESTRE ABRIL MAYO JUNIO

S/. 6,000 S/. 2,000 S/. 2,000 S/. 2,000

S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 945 S/. 315 S/. 315 S/. 315
S/. 900 S/. 300 S/. 300 S/. 300
S/. 1,200 S/. 400 S/. 400 S/. 400
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
 II TRIMESTRE JULIO AGOSTO SETIEMBRE

S/. 6,000 S/. 2,000 S/. 2,000 S/. 2,000

S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 945 S/. 315 S/. 315 S/. 315
S/. 900 S/. 300 S/. 300 S/. 300
S/. 1,200 S/. 400 S/. 400 S/. 400
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE

S/. 6,000 S/. 2,000 S/. 2,000 S/. 2,000

S/. 4,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 945 S/. 315 S/. 315 S/. 315
S/. 900 S/. 300 S/. 300 S/. 300
S/. 1,200 S/. 400 S/. 400 S/. 400
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
 IV TRIMESTRE TOTAL

S/. 6,000 S/. 24,000

S/. 4,500 S/. 18,000
S/. 945 S/. 3,780
S/. 900 S/. 3,600
S/. 1,200 S/. 4,800
S/. 13,545 S/. 54,180
ESTADO DE INGRESOS PRESUPUESTADO

ENERO FEBRERO
Ventas S/. 146,850 S/. 148,225
Costo articulos S/. 91,236 S/. 91,346
Utilidad Bruta S/. 55,614 S/. 56,879
G. Operación:
G. Ventas S/. 7,200 S/. 7,200
G. Administración S/. 4,515 S/. 4,515
Total G. Operativos S/. 11,715 S/. 11,715
Utilidad Operacional S/. 43,899 S/. 45,164

Gastos Financieros:
Utilidad antes de impuesto de
S/. 43,899 S/. 45,164
renta
Impuesto de Renta S/. 2,050 S/. 2,200
Utilidad Neta S/. 41,849 S/. 42,964
 MARZO I TRIMESTRE ABRIL MAYO
S/. 149,600 S/. 444,675 S/. 152,075 S/. 155,925
S/. 91,899 S/. 274,481 S/. 92,894 S/. 94,331
S/. 57,701 S/. 170,195 S/. 59,181 S/. 61,594

S/. 7,200 S/. 21,600 S/. 7,200 S/. 7,200

S/. 4,515 S/. 13,545 S/. 4,515 S/. 4,515
S/. 11,715 S/. 35,145 S/. 11,715 S/. 11,715
S/. 45,986 S/. 135,050 S/. 47,466 S/. 49,879

S/. 45,986 S/. 135,050 S/. 47,466 S/. 49,879

S/. 2,455 S/. 6,705 S/. 2,525 S/. 2,580

S/. 43,531 S/. 128,345 S/. 44,941 S/. 47,299
 JUNIO II TRIMESTRE JULIO AGOSTO
S/. 159,225 S/. 467,225 S/. 161,700 S/. 164,890
S/. 95,989 S/. 283,214 S/. 96,874 S/. 98,156
S/. 63,236 S/. 184,011 S/. 64,826 S/. 66,734

S/. 7,200 S/. 21,600 S/. 7,200 S/. 7,200

S/. 4,515 S/. 13,545 S/. 4,515 S/. 4,515
S/. 11,715 S/. 35,145 S/. 11,715 S/. 11,715
S/. 51,521 S/. 148,866 S/. 53,111 S/. 55,019

S/. 51,521 S/. 148,866 S/. 53,111 S/. 55,019

S/. 2,610 S/. 7,715 S/. 2,655 S/. 2,695

S/. 48,911 S/. 141,151 S/. 50,456 S/. 52,324
 SETIEMBRE III TRIMESTRE OCTUBRE NOVIEMBRE
S/. 171,050 S/. 497,640 S/. 174,350 S/. 175,450
S/. 100,931 S/. 295,961 S/. 103,824 S/. 104,598
S/. 70,119 S/. 201,679 S/. 70,526 S/. 70,852

S/. 7,200 S/. 21,600 S/. 8,100 S/. 8,100

S/. 4,515 S/. 13,545 S/. 4,515 S/. 4,515
S/. 11,715 S/. 35,145 S/. 12,615 S/. 12,615
S/. 58,404 S/. 166,534 S/. 57,911 S/. 58,237

S/. 58,404 S/. 166,534 S/. 57,911 S/. 58,237

S/. 2,715 S/. 8,065 S/. 2,740 S/. 2,785

S/. 55,689 S/. 158,469 S/. 55,171 S/. 55,452
 DICIEMBRE IV TRIMESTRE TOTAL
S/. 176,550 S/. 526,350 S/. 1,935,890
S/. 104,709 S/. 313,131 S/. 1,166,787
S/. 71,841 S/. 213,219 S/. 769,103

S/. 8,100 S/. 24,300 S/. 89,100

S/. 4,515 S/. 13,545 S/. 54,180
S/. 12,615 S/. 37,845 S/. 143,280
S/. 59,226 S/. 175,374 S/. 625,823

S/. 59,226 S/. 175,374 S/. 625,823

S/. 2,800 S/. 8,325 S/. 30,810

S/. 56,426 S/. 167,049 S/. 595,013
PRESUPUESTO DE ENTRADAS A CAJA

ENERO FEBRERO MARZO

Ventas a Credito S/. 14,685 S/. 14,823 S/. 14,960
Ventas a Contado S/. 132,165 S/. 133,403 S/. 134,640
Ingresos a Caja S/. 146,850 S/. 148,225 S/. 149,600
 I TRIMESTRE ABRIL MAYO JUNIO
S/. 44,468 S/. 15,208 S/. 15,593 S/. 15,923
S/. 400,208 S/. 136,868 S/. 140,333 S/. 143,303
S/. 444,675 S/. 152,075 S/. 155,925 S/. 159,225
 II TRIMESTRE JULIO AGOSTO SETIEMBRE
S/. 46,723 S/. 16,170 S/. 16,489 S/. 17,105
S/. 420,503 S/. 145,530 S/. 148,401 S/. 153,945
S/. 467,225 S/. 161,700 S/. 164,890 S/. 171,050
 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE
S/. 49,764 S/. 17,435 S/. 17,545 S/. 17,655
S/. 447,876 S/. 156,915 S/. 157,905 S/. 158,895
S/. 497,640 S/. 174,350 S/. 175,450 S/. 176,550
 IV TRIMESTRE TOTAL
S/. 52,635 S/. 193,589
S/. 473,715 S/. 1,742,301
S/. 526,350 S/. 1,935,890
 PRESUPUESTO DE CAJA

ENERO FEBRERO MARZO

Saldo Inicial S/. 25,525 S/. 68,858 S/. 113,239
Total Ingresos a Caja S/. 146,850 S/. 148,225 S/. 149,600
Disponible S/. 172,375 S/. 217,083 S/. 262,839
Desembolsos:
M.D. S/. 59,824 S/. 60,001 S/. 60,620
M.O.D. S/. 6,760 S/. 6,760 S/. 6,760
M.O.I. S/. 12,168 S/. 12,168 S/. 12,168
CGF-Depreciación S/. 11,000 S/. 11,000 S/. 11,000
Gastos Ventas S/. 7,200 S/. 7,200 S/. 7,200
Gastos Adm. S/. 4,515 S/. 4,515 S/. 4,515
I. Renta S/. 2,050 S/. 2,200 S/. 2,455
Total Desembolsos S/. 103,517 S/. 103,844 S/. 104,718
Saldo Final S/. 68,858 S/. 113,239 S/. 158,121
 I TRIMESTRE ABRIL MAYO JUNIO
S/. 207,622 S/. 158,121 S/. 204,346 S/. 252,897
S/. 444,675 S/. 152,075 S/. 155,925 S/. 159,225
S/. 652,297 S/. 310,196 S/. 360,271 S/. 412,122

S/. 180,445 S/. 61,681 S/. 63,152 S/. 64,694

S/. 20,280 S/. 6,760 S/. 6,760 S/. 6,760
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168
S/. 33,000 S/. 11,000 S/. 11,000 S/. 11,000
S/. 21,600 S/. 7,200 S/. 7,200 S/. 7,200
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
S/. 6,705 S/. 2,525 S/. 2,580 S/. 2,610
S/. 312,079 S/. 105,849 S/. 107,375 S/. 108,947
S/. 340,217 S/. 204,346 S/. 252,897 S/. 303,175
 II TRIMESTRE JULIO AGOSTO SETIEMBRE
S/. 615,364 S/. 303,175 S/. 354,939 S/. 408,425
S/. 467,225 S/. 161,700 S/. 164,890 S/. 171,050
S/. 1,082,589 S/. 464,875 S/. 519,829 S/. 579,475

S/. 189,527 S/. 65,638 S/. 67,066 S/. 69,199

S/. 20,280 S/. 6,760 S/. 6,760 S/. 7,280
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168
S/. 33,000 S/. 11,000 S/. 11,000 S/. 11,000
S/. 21,600 S/. 7,200 S/. 7,200 S/. 7,200
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
S/. 7,715 S/. 2,655 S/. 2,695 S/. 2,715
S/. 322,171 S/. 109,936 S/. 111,404 S/. 114,077
S/. 760,418 S/. 354,939 S/. 408,425 S/. 465,398
 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE
S/. 1,066,538 S/. 465,398 S/. 521,952 S/. 578,888
S/. 497,640 S/. 174,350 S/. 175,450 S/. 176,550
S/. 1,564,178 S/. 639,748 S/. 697,402 S/. 755,438

S/. 201,903 S/. 70,536 S/. 71,211 S/. 73,046

S/. 20,800 S/. 7,800 S/. 7,800 S/. 7,800
S/. 36,504 S/. 13,104 S/. 13,104 S/. 13,104
S/. 33,000 S/. 11,000 S/. 11,000 S/. 11,000
S/. 21,600 S/. 8,100 S/. 8,100 S/. 8,100
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
S/. 8,065 S/. 2,740 S/. 2,785 S/. 2,800
S/. 335,417 S/. 117,795 S/. 118,515 S/. 120,365
S/. 1,228,761 S/. 521,952 S/. 578,888 S/. 635,073
 IV TRIMESTRE TOTAL
S/. 1,566,238 S/. 3,455,762
S/. 526,350 S/. 1,935,890
S/. 2,092,588 S/. 5,391,652

S/. 214,793 S/. 786,668

S/. 23,400 S/. 84,760
S/. 39,312 S/. 148,824
S/. 33,000 S/. 132,000
S/. 24,300 S/. 89,100
S/. 13,545 S/. 54,180
S/. 8,325 S/. 30,810
S/. 356,675 S/. 1,326,342
S/. 1,735,913 S/. 4,065,310
 BALANCE GENERAL PRESUPUESTADO

ENERO FEBRERO
ACTIVOS
Activos Corrientes.
Caja S/. 68,857.87 S/. 113,238.86
Cuentas por cobrar S/. 14,685 S/. 14,823
Inventario Materiales S/. 8,988 S/. 9,071

Inventario Articulos terminados S/. 3,759 S/. 4,090

Total Activos Corrientes S/. 96,289 S/. 141,222
Activos No Corrientes
Terrenos S/. 30,000 S/. 30,000
Equipos de fabricación S/. 15,000 S/. 15,000
Equipos de transporte S/. 10,000 S/. 10,000
Total Activos No corrientes S/. 55,000 S/. 55,000
Total Activos S/. 151,289 S/. 196,222
Pasivos y Patrimonio
Pasivos Corrientes
Obligaciones Financieras
Cuentas por pagar S/. 4,125 S/. 4,125
Total Pasivo Corriente S/. 4,125 S/. 4,125
Total Pasivo S/. 4,125 S/. 4,125
Patrimonio
Acciones comunes S/. 90,000 S/. 90,000
Utilidades del ejercicio S/. 78,983 S/. 88,849
Total Patrimonio S/. 168,983 S/. 178,849
Total Pasivo y Patrimonio S/. 173,108 S/. 182,974

-S/. 21,819 S/. 13,248

S/. 57,164 S/. 102,097
 MARZO I TRIMESTRE ABRIL

S/. 158,120.76 S/. 340,217.49 S/. 204,346.39

S/. 14,960 S/. 44,468 S/. 15,208
S/. 9,220 S/. 27,278 S/. 9,435

S/. 4,422 S/. 12,271 S/. 4,754

S/. 186,723 S/. 424,234 S/. 233,743

S/. 30,000 S/. 90,000 S/. 30,000

S/. 15,000 S/. 45,000 S/. 15,000
S/. 10,000 S/. 30,000 S/. 10,000
S/. 55,000 S/. 165,000 S/. 55,000
S/. 241,723 S/. 589,234 S/. 288,743

S/. 4,125 S/. 12,375 S/. 4,125

S/. 4,125 S/. 12,375 S/. 4,125
S/. 4,125 S/. 12,375 S/. 4,125

S/. 90,000 S/. 90,000 S/. 90,000

S/. 98,957 S/. 266,789 S/. 109,973
S/. 188,957 S/. 536,789 S/. 199,973
S/. 193,082 S/. 549,164 S/. 204,098

S/. 48,641 S/. 40,070 S/. 84,645

S/. 147,598 S/. 306,859 S/. 194,618
 MAYO JUNIO II TRIMESTRE JULIO

S/. 252,896.70 S/. 303,174.84 S/. 760,417.94 S/. 354,938.89

S/. 15,593 S/. 15,923 S/. 46,723 S/. 16,170
S/. 9,684 S/. 9,817 S/. 28,936 S/. 10,009

S/. 4,975 S/. 5,528 S/. 15,256 S/. 5,970

S/. 283,148 S/. 334,442 S/. 851,333 S/. 387,088

S/. 30,000 S/. 30,000 S/. 90,000 S/. 30,000

S/. 15,000 S/. 15,000 S/. 45,000 S/. 15,000
S/. 10,000 S/. 10,000 S/. 30,000 S/. 10,000
S/. 55,000 S/. 55,000 S/. 165,000 S/. 55,000
S/. 338,148 S/. 389,442 S/. 1,016,333 S/. 442,088

S/. 4,125 S/. 4,125 S/. 12,375 S/. 4,125

S/. 4,125 S/. 4,125 S/. 12,375 S/. 4,125
S/. 4,125 S/. 4,125 S/. 12,375 S/. 4,125

S/. 90,000 S/. 90,000 S/. 90,000 S/. 90,000

S/. 122,433 S/. 136,013 S/. 368,419 S/. 150,381
S/. 212,433 S/. 226,013 S/. 638,419 S/. 240,381
S/. 216,558 S/. 230,138 S/. 650,794 S/. 244,506

S/. 121,590 S/. 159,304 S/. 365,539 S/. 197,582

S/. 244,023 S/. 295,317 S/. 733,958 S/. 347,963
 AGOSTO SETIEMBRE III TRIMESTRE OCTUBRE

S/. 408,424.62 S/. 465,397.85 S/. 1,228,761.36 S/. 521,952.42

S/. 16,489 S/. 17,105 S/. 49,764 S/. 17,435
S/. 10,347 S/. 10,563 S/. 30,920 S/. 10,679

S/. 6,412 S/. 6,633 S/. 19,015 S/. 6,965

S/. 441,673 S/. 499,699 S/. 1,328,460 S/. 557,031

S/. 30,000 S/. 30,000 S/. 90,000 S/. 30,000

S/. 15,000 S/. 15,000 S/. 45,000 S/. 15,000
S/. 10,000 S/. 10,000 S/. 30,000 S/. 10,000
S/. 55,000 S/. 55,000 S/. 165,000 S/. 55,000
S/. 496,673 S/. 554,699 S/. 1,493,460 S/. 612,031

S/. 4,125 S/. 4,125 S/. 12,375 S/. 4,125

S/. 4,125 S/. 4,125 S/. 12,375 S/. 4,125
S/. 4,125 S/. 4,125 S/. 12,375 S/. 4,125

S/. 90,000 S/. 90,000 S/. 90,000 S/. 90,000

S/. 165,917 S/. 183,367 S/. 499,665 S/. 199,411
S/. 255,917 S/. 273,367 S/. 769,665 S/. 289,411
S/. 260,042 S/. 277,492 S/. 782,040 S/. 293,536

S/. 236,631 S/. 277,207 S/. 711,420 S/. 318,495

S/. 402,548 S/. 460,574 S/. 1,211,085 S/. 517,906
 NOVIEMBRE DICIEMBRE IV TRIMESTRE TOTAL

S/. 578,887.64 S/. 635,072.73 S/. 1,735,912.79 S/. 4,065,309.57

S/. 17,545 S/. 17,655 S/. 52,635 S/. 193,589
S/. 10,696 S/. 12,437 S/. 33,812 S/. 120,946

S/. 7,628 S/. 7,960 S/. 22,552 S/. 69,094

S/. 614,756 S/. 673,124 S/. 1,844,912 S/. 4,448,938

S/. 30,000 S/. 30,000 S/. 90,000 S/. 360,000

S/. 15,000 S/. 15,000 S/. 45,000 S/. 180,000
S/. 10,000 S/. 10,000 S/. 30,000 S/. 120,000
S/. 55,000 S/. 55,000 S/. 165,000 S/. 660,000
S/. 669,756 S/. 728,124 S/. 2,009,912 S/. 5,108,938

S/. 4,125 S/. 4,125 S/. 12,375 S/. 49,500

S/. 4,125 S/. 4,125 S/. 12,375 S/. 49,500
S/. 4,125 S/. 4,125 S/. 12,375 S/. 49,500

S/. 90,000 S/. 90,000 S/. 90,000 S/. 90,000

S/. 215,640 S/. 232,252 S/. 827,304 S/. 1,962,177
S/. 305,640 S/. 322,252 S/. 917,304 S/. 2,862,177
S/. 309,765 S/. 326,377 S/. 929,679 S/. 2,911,677

S/. 359,991 S/. 401,747 S/. 1,080,233 S/. 2,197,261

S/. 575,631 S/. 633,999 S/. 1,907,537 S/. 4,159,438
 Ingresos

ENERO FEBRERO MARZO

Ventas a Credito S/. 14,685 S/. 14,823 S/. 14,960

Ventas a Contado S/. 132,165 S/. 133,403 S/. 134,640
Ingresos a Caja S/. 146,850 S/. 148,225 S/. 149,600
Otros S/. 2,120 S/. 2,190 S/. 2,225
Total Ingresos S/. 148,970 S/. 150,415 S/. 151,825
I. Acumulado S/. 148,970 S/. 299,385 S/. 451,210
Total Ingresos % 7.59% 7.66% 7.73%
I. Acumulado % 7.59% 15.25% 22.98%

Egresos

ENERO FEBRERO MARZO

M.D. S/. 59,824 S/. 60,001 S/. 60,620

M.O.D. S/. 6,760 S/. 6,760 S/. 6,760
M.O.I. S/. 12,168 S/. 12,168 S/. 12,168
Depreciación S/. 11,000 S/. 11,000 S/. 11,000
Gastos Ventas S/. 7,200 S/. 7,200 S/. 7,200
Gastos Adm. S/. 4,515 S/. 4,515 S/. 4,515
I. Renta S/. 2,050 S/. 2,200 S/. 2,455
Total Egresos S/. 103,517 S/. 103,844 S/. 104,718
E. Acumulado S/. 103,517 S/. 207,361 S/. 312,079
Total Egresos % 7.80% 7.83% 7.90%
E. Acumulado % 7.80% 15.63% 23.53%
 I TRIMESTRE ABRIL MAYO JUNIO

S/. 44,468 S/. 15,208 S/. 15,593 S/. 15,923

S/. 400,208 S/. 136,868 S/. 140,333 S/. 143,303
S/. 444,675 S/. 152,075 S/. 155,925 S/. 159,225
S/. 6,535 S/. 2,260 S/. 2,295 S/. 2,320
S/. 451,210 S/. 154,335 S/. 158,220 S/. 161,545
S/. 605,545 S/. 763,765 S/. 925,310
22.98% 7.86% 8.06% 8.23%
30.84% 38.89% 47.12%

I TRIMESTRE ABRIL MAYO JUNIO

S/. 180,445 S/. 61,681 S/. 63,152 S/. 64,694

S/. 20,280 S/. 6,760 S/. 6,760 S/. 6,760
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168
S/. 33,000 S/. 11,000 S/. 11,000 S/. 11,000
S/. 21,600 S/. 7,200 S/. 7,200 S/. 7,200
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
S/. 6,705 S/. 2,525 S/. 2,580 S/. 2,610
S/. 312,079 S/. 105,849 S/. 107,375 S/. 108,947
S/. 417,929 S/. 525,303 S/. 634,250
23.53% 7.98% 8.10% 8.21%
31.51% 39.61% 47.82%
 II TRIMESTRE JULIO AGOSTO SETIEMBRE

S/. 46,723 S/. 16,170 S/. 16,489 S/. 17,105

S/. 420,503 S/. 145,530 S/. 148,401 S/. 153,945
S/. 467,225 S/. 161,700 S/. 164,890 S/. 171,050
S/. 6,875 S/. 2,355 S/. 2,380 S/. 2,400
S/. 474,100 S/. 164,055 S/. 167,270 S/. 173,450
S/. 1,089,365 S/. 1,256,635 S/. 1,430,085
24.14% 8.35% 8.52% 8.83%
55.47% 63.99% 72.82%

II TRIMESTRE JULIO AGOSTO SETIEMBRE

S/. 189,527 S/. 65,638 S/. 67,066 S/. 69,199

S/. 20,280 S/. 6,760 S/. 6,760 S/. 7,280
S/. 36,504 S/. 12,168 S/. 12,168 S/. 12,168
S/. 33,000 S/. 11,000 S/. 11,000 S/. 11,000
S/. 21,600 S/. 7,200 S/. 7,200 S/. 7,200
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
S/. 7,715 S/. 2,655 S/. 2,695 S/. 2,715
S/. 322,171 S/. 109,936 S/. 111,404 S/. 114,077
S/. 744,186 S/. 855,590 S/. 969,667
24.29% 8.29% 8.40% 8.60%
56.11% 64.51% 73.11%
 III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE

S/. 49,764 S/. 17,435 S/. 17,545 S/. 17,655

S/. 447,876 S/. 156,915 S/. 157,905 S/. 158,895
S/. 497,640 S/. 174,350 S/. 175,450 S/. 176,550
S/. 7,135 S/. 2,430 S/. 2,455 S/. 2,485
S/. 504,775 S/. 176,780 S/. 177,905 S/. 179,035
S/. 1,606,865 S/. 1,784,770 S/. 1,963,805
25.70% 9.00% 9.06% 9.12%
81.82% 90.88% 100%

III TRIMESTRE OCTUBRE NOVIEMBRE DICIEMBRE

S/. 201,903 S/. 70,536 S/. 71,211 S/. 73,046

S/. 20,800 S/. 7,800 S/. 7,800 S/. 7,800
S/. 36,504 S/. 13,104 S/. 13,104 S/. 13,104
S/. 33,000 S/. 11,000 S/. 11,000 S/. 11,000
S/. 21,600 S/. 8,100 S/. 8,100 S/. 8,100
S/. 13,545 S/. 4,515 S/. 4,515 S/. 4,515
S/. 8,065 S/. 2,740 S/. 2,785 S/. 2,800
S/. 335,417 S/. 117,795 S/. 118,515 S/. 120,365
S/. 1,087,463 S/. 1,205,977 S/. 1,326,342
25.29% 8.88% 8.94% 9.07%
81.99% 90.93% 100%
 IV TRIMESTRE TOTAL
S/.155,000
S/. 52,635 S/. 193,589
S/. 473,715 S/. 1,742,301 S/.145,000
S/. 526,350 S/. 1,935,890
S/. 7,370 S/. 27,915
S/.135,000
S/. 533,720 S/. 1,963,805

S/.125,000
27.18% 100%

S/.115,000

S/.105,000
IV TRIMESTRE TOTAL

S/. 214,793 S/. 786,668

S/.95,000
S/. 23,400 S/. 84,760
RO RO Z O R IL
E E AR AB
S/. 39,312 S/. 148,824 EN BR M
FE
S/. 33,000 S/. 132,000
S/. 24,300 S/. 89,100
S/. 13,545 S/. 54,180
S/. 8,325 S/. 30,810
S/. 356,675 S/. 1,326,342

26.89% 100%
5,000

5,000

5,000

5,000

5,000

5,000

5,000
RO RO O IL O O LIO O E E E E
E E Z R AY NI ST BR BR BR BR
EN BR AR AB M JU JU GO EM TU EM EM
M TI I I
FE A OC V
DI
C
SE NO

INGRESOS EGRESOS