PREPARACION DEL PRESUPUESTO DE VENTAS Y PRODUCCION BIMESTRAL

PARA EL AÑO 2023 - EMPRESA INDUSTRIAL - PRODUCE CUATRO (4) TIPOS DE PRODUCTO

VENTAS EN UNIDADES BIMESTRE 1

PRODUCTO 1 150,000
PRODUCTO 2 200,000
PRODUCTO 3 100,000
PRODUCTO 4 500,000

PRECIOS DE VENTA UNITARIOS BIMESTRE 1

PRODUCTO 1 15,000
PRODUCTO 2 12,000
PRODUCTO 3 18,000
PRODUCTO 4 20,000

BIMESTRE 1
150,000
200,000
100,000
500,000

BIMESTRE 1
15,000
12,000
18,000
20,000

POLITICAS DE VENTAS
VENTAS CONTADO 20%
VENTAS A CREDITO 80%

PLAZO CLIENTES VTAS CREDITO 30 DIAS DE VENTA

DESCUENTOS POR VENTAS CONTADO 1.5% DE LAS VENTAS CONTADO

POLITICAS DE INVENTARIOS FINALES

PRODUCTO 1 8 DIAS DE VENTA
PRODUCTO 2 12 DIAS DE VENTA
PRODUCTO 3 15 DIAS DE VENTA
PRODUCTO 4 5 DIAS DE VENTA

ESTANDARES MATERIA PRIMA MATERIA PRIMA A

PRODUCTO 1 3
PRODUCTO 2 1.5
PRODUCTO 3 1
 PRODUCTO 4 2

BIMESTRE 1
PRODUCTO 1 150,000
PRODUCTO 2 200,000
PRODUCTO 3 100,000
PRODUCTO 4 500,000

BIMESTRE 1
PRODUCTO 1 15,000
PRODUCTO 2 12,000
PRODUCTO 3 18,000
PRODUCTO 4 20,000

1 ANEXO

VALOR TOTAL DE VENTAS BIMESTRE 1

PRODUCTO 1 15,000 2,250,000,000
PRODUCTO 2 12,000 2,400,000,000
PRODUCTO 3 18,000 1,800,000,000
PRODUCTO 4 20,000 10,000,000,000
VALOR TOTAL DE VENTAS 16,450,000,000

BIMESTRE 1
VENTAS CONTADO 20% 3,290,000,000
DESCUENTO EN VENTAS 1.5% 49,350,000
VENTAS CONTADO NETO 3,240,650,000
VENTAS CREDITO 80% 13,160,000,000

CUENTAS POR COBRAR 30 6,580,000,000

RECAUDO CARTERA (PAGOS) 6,580,000,000

2 ANEXO DE PRODUCCION

PRODUCTO 1 BIMESTRE 1
NIVEL DE VENTAS 15,000
+ INVENTARIO FINAL 8 2,000
- INVENTARIO INICIAL 0
= TOTAL PRODUCCION 17,000
 PRODUCTO 2
NIVEL DE VENTAS 12,000
+ INVENTARIO FINAL 12 2,400
- INVENTARIO INICIAL 0
= TOTAL PRODUCCION 14,400

PRODUCTO 3
NIVEL DE VENTAS 18,000
+ INVENTARIO FINAL 15 4,500
- INVENTARIO INICIAL 0
= TOTAL PRODUCCION 22,500

PRODUCTO 4
NIVEL DE VENTAS 20,000
+ INVENTARIO FINAL 5 1,667
- INVENTARIO INICIAL 0
= TOTAL PRODUCCION 21,667

3 ANEXO REQUERIMIENTO DE MP

ESTANDARES MATERIA PRIMA MATERIA PRIMA A

PRODUCTO 1 3
PRODUCTO 2 1.5
PRODUCTO 3 1
PRODUCTO 4 2

REQUERIMIENTO DE M.P. A UNIDADES BIMESTRE 1

PRODUCTO 1 51,000
PRODUCTO 2 21,600
PRODUCTO 3 22,500
PRODUCTO 4 43,333
TOTAL REQUERIDO M.P. A 138,433

REQUERIMIENTO DE M.P. B UNIDADES BIMESTRE 1

PRODUCTO 1 34,000
PRODUCTO 2 36,000
PRODUCTO 3 0
PRODUCTO 4 65,000
TOTAL REQUERIDO M.P. B 135,000

REQUERIMIENTO DE M.P. C UNIDADES BIMESTRE 1

PRODUCTO 1 85,000
PRODUCTO 2 7,200
PRODUCTO 3 112,500
PRODUCTO 4 86,667
TOTAL REQUERIDO M.P. C 291,367
 4 ANEXO DE COMPRAS

COMPRAS M.P. A BIMESTRE 1

NIVEL DE REQUERIMIENTO 138,433
+ INVENTARIO FINAL 5% 6,922
- INVENTARIO INICIAL 0
= TOTAL COMPRAS M.P. A 145,355

COMPRAS M.P. B BIMESTRE 1

NIVEL DE REQUERIMIENTO 135,000
+ INVENTARIO FINAL 12% 16,200
- INVENTARIO INICIAL 0
= TOTAL COMPRAS M.P. B 151,200

COMPRAS M.P. C BIMESTRE 1

NIVEL DE REQUERIMIENTO 291,367
+ INVENTARIO FINAL 10 48,561
- INVENTARIO INICIAL 0
= TOTAL COMPRAS M.P. C 339,928
PRODUCTO

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

2.0% IGUAL B2 4.0% IGUAL 4
1.5% IGUAL B2 3.5% IGUAL 4
3.0% IGUAL B2 2.5% IGUAL 4
4.0% IGUAL B2 1.0% IGUAL 4

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

15,000 15,000 12% IGUAL B4
12,000 12,000 12% IGUAL B4
18,000 18,000 12% IGUAL B4
20,000 20,000 12% IGUAL B4

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

153,000 153,000 159,120 159,120
203,000 203,000 210,105 210,105
103,000 103,000 105,575 105,575
520,000 520,000 525,200 525,200

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

15,000 15,000 16,800 16,800
12,000 12,000 13,440 13,440
18,000 18,000 20,160 20,160
20,000 20,000 22,400 22,400

S CONTADO

POLITICA INVENTARIOS FINALES MP

MPA 5.0%
MPB 12.0%
MPC 10

MATERIA PRIMA B MATERIA PRIMA C

2 5
2.5 0.5
0 5
 3 4

VENTAS EN UNIDADES
BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5
153,000 153,000 159,120 159,120
203,000 203,000 210,105 210,105
103,000 103,000 105,575 105,575
2,500,000 2,500,000 2,525,000 2,525,000

PRECIOS DE VENTA UNITARIOS

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5
15,000 15,000 16,800 16,800
12,000 12,000 13,440 13,440
18,000 18,000 20,160 20,160
20,000 20,000 22,400 22,400

VENTAS BIMESTRE 2 BIMESTRE 2 VENTAS BIMESTRE 3 BIMESTRE 3

15,000 2,295,000,000 15,000 2,295,000,000
12,000 2,436,000,000 12,000 2,436,000,000
18,000 1,854,000,000 18,000 1,854,000,000
20,000 50,000,000,000 20,000 50,000,000,000
56,585,000,000 56,585,000,000

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

11,317,000,000 11,317,000,000 12,837,083,840 12,837,083,840
169,755,000 169,755,000 192,556,258 192,556,258
11,147,245,000 11,147,245,000 12,644,527,582 12,644,527,582
45,268,000,000 45,268,000,000 51,348,335,360 51,348,335,360

22,634,000,000 22,634,000,000 25,674,167,680 25,674,167,680

29,214,000,000 45,268,000,000 48,308,167,680 51,348,335,360

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

15,000 15,000 16,800 16,800
2,000 2,000 2,240 2,240
2,000 2,000 2,000 2,240
15,000 15,000 17,040 16,800
 12,000 12,000 13,440 13,440
2,400 2,400 2,688 2,688
2,400 2,400 2,400 2,688
12,000 12,000 13,728 13,440

18,000 18,000 20,160 20,160

4,500 4,500 5,040 5,040
4,500 4,500 4,500 5,040
18,000 18,000 20,700 20,160

20,000 20,000 22,400 22,400

1,667 1,667 1,867 1,867
1,667 1,667 1,667 1,867
20,000 20,000 22,600 22,400

MATERIA PRIMA B MATERIA PRIMA C

2 5
2.5 0.5
0 5
3 4

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

45,000 45,000 51,120 50,400
18,000 18,000 20,592 20,160
18,000 18,000 20,700 20,160
40,000 40,000 45,200 44,800
121,000 121,000 137,612 135,520

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

30,000 30,000 34,080 33,600
30,000 30,000 34,320 33,600
0 0 0 0
60,000 60,000 67,800 67,200
120,000 120,000 136,200 134,400

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

75,000 75,000 85,200 84,000
6,000 6,000 6,864 6,720
90,000 90,000 103,500 100,800
80,000 80,000 90,400 89,600
251,000 251,000 285,964 281,120
BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5
121,000 121,000 137,612 135,520
6,050 6,050 6,881 6,776
6,922 6,050 6,050 6,881
120,128 121,000 138,443 135,415

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

120,000 120,000 136,200 134,400
14,400 14,400 16,344 16,128
16,200 14,400 14,400 16,344
118,200 120,000 138,144 134,184

BIMESTRE 2 BIMESTRE 3 BIMESTRE 4 BIMESTRE 5

251,000 251,000 285,964 281,120
41,833 41,833 47,661 46,853
48,561 41,833 41,833 47,661
244,272 251,000 291,791 280,313
BIMESTRE 6
-5.0%
-2.0%
1.0%
1.8%

BIMESTRE 6
IGUAL B4
IGUAL B4
IGUAL B4
IGUAL B4

BIMESTRE 6
151,164
205,903
211,150
534,654

BIMESTRE 6
16,800
13,440
20,160
22,400

DE REQUERIMIENTO DE MP
DE REQUERIMIENTO DE MP
DIAS DE REQUERIMIENTO DE MP
 BIMESTRE 6
151,164
205,903
211,150
2,570,450

BIMESTRE 6
16,800
13,440
20,160
22,400

VENTAS BIMESTRE 4 BIMESTRE 4 VENTAS BIMESTRE 5 BIMESTRE 5

16,800 2,673,216,000 16,800 2,673,216,000
13,440 2,823,811,200 13,440 2,823,811,200
20,160 2,128,392,000 20,160 2,128,392,000
22,400 56,560,000,000 22,400 56,560,000,000
64,185,419,200 64,185,419,200

BIMESTRE 6
274,211,840 51,872,379,520
4,113,178 778,085,693
270,098,662 51,094,293,827
1,096,847,360 207,489,518,081

548,423,680 548,423,680
26,222,591,360 206,941,094,400
207,489,518,080

BIMESTRE 6 TOTAL
16,800 95,400
2,240 2,240
2,240 0
16,800 97,640
 13,440 76,320
2,688 2,688
2,688 0
13,440 79,008

20,160 114,480
5,040 5,040
5,040 0
20,160 119,520

22,400 127,200
1,867 1,867
1,867 0
22,400 129,067

BIMESTRE 6 TOTAL
50,400 292,920
20,160 118,512
20,160 119,520
44,800 258,133
135,520 789,085

BIMESTRE 6 TOTAL
33,600 195,280
33,600 197,520
0 0
67,200 387,200
134,400 780,000

BIMESTRE 6 TOTAL
84,000 488,200
6,720 39,504
100,800 597,600
89,600 516,267
281,120 1,641,571
BIMESTRE 6 TOTAL
135,520 789,085
6,776 6,776
6,776 0
135,520 795,861

BIMESTRE 6 TOTAL
134,400 780,000
16,128 16,128
16,128 0
134,400 796,128

BIMESTRE 6 TOTAL
281,120 1,641,571
46,853 46,853
46,853 0
281,120 1,688,424
VENTAS BIMESTRE 6 BIMESTRE 6
16,800 282,240,000
13,440 180,633,600
20,160 406,425,600
22,400 501,760,000
1,371,059,200