NAVIER, S.A.

PRESUPUESTO DE VENTAS (UNIDADES FÍSICAS)

Productos Año 1 Año 2 Año 3 Año 4 Año 5

1 750 780 803 818 825
2 1,340 1,394 1,434 1,461 1,474
3 650 676 696 709 715
4 1,530 1,591 1,637 1,668 1,683
5 780 811 835 850 858
6 840 874 899 916 924
7 475 494 508 518 523
8 580 603 621 632 638
9 930 967 995 1,014 1,023
10 1,220 1,269 1,305 1,330 1,342
TOTAL 9,095 9,459 9,732 9,914 10,005

NAVIER, S.A.
PRESUPUESTO DE VENTAS (UNIDADES MONETARIAS)

Productos Año 1 Año 2 Año 3 Año 4 Año 5

1 C$ 262,500.00 C$ 273,000.00 C$ 280,875.00 C$ 286,125.00 C$ 288,750.00
2 C$ 194,300.00 C$ 202,072.00 C$ 207,901.00 C$ 211,787.00 C$ 213,730.00
3 C$ 188,500.00 C$ 196,040.00 C$ 201,695.00 C$ 205,465.00 C$ 207,350.00
4 C$ 459,000.00 C$ 477,360.00 C$ 491,130.00 C$ 500,310.00 C$ 504,900.00
5 C$ 117,000.00 C$ 121,680.00 C$ 125,190.00 C$ 127,530.00 C$ 128,700.00
6 C$ 197,400.00 C$ 205,296.00 C$ 211,218.00 C$ 215,166.00 C$ 217,140.00
7 C$ 256,500.00 C$ 266,760.00 C$ 274,455.00 C$ 279,585.00 C$ 282,150.00
8 C$ 208,800.00 C$ 217,152.00 C$ 223,416.00 C$ 227,592.00 C$ 229,680.00
9 C$ 627,750.00 C$ 652,860.00 C$ 671,692.50 C$ 684,247.50 C$ 690,525.00
10 C$ 512,400.00 C$ 532,896.00 C$ 548,268.00 C$ 558,516.00 C$ 563,640.00
TOTAL C$ 3,024,150.00 C$ 3,145,116.00 C$ 3,235,840.50 C$ 3,296,323.50 C$ 3,326,565.00

NAVIER, S.A.
PRESUPUESTO DE VENTAS MENSUA

Productos Mes 1 Mes 2 Mes 3 Mes 4 Mes 5

1 8 8 23 23 30
2 13 13 40 40 54
3 7 7 20 20 26
4 15 15 46 46 61
5 8 8 23 23 31
6 8 8 25 25 34
7 5 5 14 14 19
8 6 6 17 17 23
9 9 9 28 28 37
 10 12 12 37 37 49
TOTAL 91 91 273 273 364

NAVIER, S.A.
PRESUPUESTO DE VENTAS MENSUAL (U

Productos Mes 1 Mes 2 Mes 3 Mes 4 Mes 5

1 C$ 2,625.00 C$ 2,625.00 C$ 7,875.00 C$ 7,875.00 C$ 10,500.00
2 C$ 1,943.00 C$ 1,943.00 C$ 5,829.00 C$ 5,829.00 C$ 7,772.00
3 C$ 1,885.00 C$ 1,885.00 C$ 5,655.00 C$ 5,655.00 C$ 7,540.00
4 C$ 4,590.00 C$ 4,590.00 C$ 13,770.00 C$ 13,770.00 C$ 18,360.00
5 C$ 1,170.00 C$ 1,170.00 C$ 3,510.00 C$ 3,510.00 C$ 4,680.00
6 C$ 1,974.00 C$ 1,974.00 C$ 5,922.00 C$ 5,922.00 C$ 7,896.00
7 C$ 2,565.00 C$ 2,565.00 C$ 7,695.00 C$ 7,695.00 C$ 10,260.00
8 C$ 2,088.00 C$ 2,088.00 C$ 6,264.00 C$ 6,264.00 C$ 8,352.00
9 C$ 6,277.50 C$ 6,277.50 C$ 18,832.50 C$ 18,832.50 C$ 25,110.00
10 C$ 5,124.00 C$ 5,124.00 C$ 15,372.00 C$ 15,372.00 C$ 20,496.00
TOTAL C$ 30,241.50 C$ 30,241.50 C$ 90,724.50 C$ 90,724.50 C$ 120,966.00
 TOTAL
3,975
7,102
3,445
8,109
4,134
4,452
2,518
3,074
4,929
6,466
48,204

TOTAL
C$ 1,391,250.00
C$ 1,029,790.00
C$ 999,050.00
C$ 2,432,700.00
C$ 620,100.00
C$ 1,046,220.00
C$ 1,359,450.00
C$ 1,106,640.00
C$ 3,327,075.00
C$ 2,715,720.00
C$ 16,027,995.00

NAVIER, S.A.
DE VENTAS MENSUAL (UNIDADES FÍSICAS)

Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11

30 75 75 113 113 128
54 134 134 201 201 228
26 65 65 98 98 111
61 153 153 230 230 260
31 78 78 117 117 133
34 84 84 126 126 143
19 48 48 71 71 81
23 58 58 87 87 99
37 93 93 140 140 158
 49 122 122 183 183 207
364 910 910 1364 1364 1546

NAVIER, S.A.
VENTAS MENSUAL (UNIDADES MONETARIAS)

Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11

C$ 10,500.00 C$ 26,250.00 C$ 26,250.00 C$ 39,375.00 C$ 39,375.00 C$ 44,625.00
C$ 7,772.00 C$ 19,430.00 C$ 19,430.00 C$ 29,145.00 C$ 29,145.00 C$ 33,031.00
C$ 7,540.00 C$ 18,850.00 C$ 18,850.00 C$ 28,275.00 C$ 28,275.00 C$ 32,045.00
C$ 18,360.00 C$ 45,900.00 C$ 45,900.00 C$ 68,850.00 C$ 68,850.00 C$ 78,030.00
C$ 4,680.00 C$ 11,700.00 C$ 11,700.00 C$ 17,550.00 C$ 17,550.00 C$ 19,890.00
C$ 7,896.00 C$ 19,740.00 C$ 19,740.00 C$ 29,610.00 C$ 29,610.00 C$ 33,558.00
C$ 10,260.00 C$ 25,650.00 C$ 25,650.00 C$ 38,475.00 C$ 38,475.00 C$ 43,605.00
C$ 8,352.00 C$ 20,880.00 C$ 20,880.00 C$ 31,320.00 C$ 31,320.00 C$ 35,496.00
C$ 25,110.00 C$ 62,775.00 C$ 62,775.00 C$ 94,162.50 C$ 94,162.50 C$ 106,717.50
C$ 20,496.00 C$ 51,240.00 C$ 51,240.00 C$ 76,860.00 C$ 76,860.00 C$ 87,108.00
C$ 120,966.00 C$ 302,415.00 C$ 302,415.00 C$ 453,622.50 C$ 453,622.50 C$ 514,105.50
Mes 12 TOTAL
128 750
228 1340
111 650
260 1530
133 780
143 840
81 475
99 580
158 930
 207 1220
1546 9095

Mes 12 TOTAL
C$ 44,625.00 C$ 262,500.00
C$ 33,031.00 C$ 194,300.00
C$ 32,045.00 C$ 188,500.00
C$ 78,030.00 C$ 459,000.00
C$ 19,890.00 C$ 117,000.00
C$ 33,558.00 C$ 197,400.00
C$ 43,605.00 C$ 256,500.00
C$ 35,496.00 C$ 208,800.00
C$ 106,717.50 C$ 627,750.00
C$ 87,108.00 C$ 512,400.00
C$ 514,105.50 C$ 3,024,150.00
 NAVIER, S.A.
PRESUPUESTO DE PRODUCCIÓN

Año 1 Año 2 Año 3 Año 4 Año 5

Ventas Unid. Presupuestas 9,095 9,459 9,732 9,914 10,005
Producto 1 750 780 803 818 825
Producto 2 1,340 1,394 1,434 1,461 1,474
Producto 3 650 676 696 709 715
Producto 4 1,530 1,591 1,637 1,668 1,683
Producto 5 780 811 835 850 858
Producto 6 840 874 899 916 924
Producto 7 475 494 508 518 523
Producto 8 580 603 621 632 638
Producto 9 930 967 995 1,014 1,023
Producto 10 1,220 1,269 1,305 1,330 1,342
Inv. Final Obj. Prod. Terminados 0 1291.85 1343.524 1382.2795 1408.1165
Producto 1 30 31 32 33
Producto 2 94 98 100 102
Producto 3 59 61 63 64
Producto 4 184 191 196 200
Producto 5 117 122 125 128
Producto 6 151 157 162 165
Producto 7 90 94 97 98
Producto 8 116 121 124 126
Producto 9 195 203 209 213
Producto 10 256 266 274 279
Total Unid. Requeridas 9,095 10,751 11,075 11,296 11,413
Producto 1 750 810 834 850 858
Producto 2 1,340 1,487 1,531 1,561 1,576
Producto 3 650 735 756 771 779
Producto 4 1,530 1,775 1,828 1,864 1,883
Producto 5 780 928 956 975 986
Producto 6 840 1,025 1,056 1,077 1,089
Producto 7 475 584 602 614 621
Producto 8 580 719 741 756 764
Producto 9 930 1,163 1,198 1,223 1,236
Producto 10 1,220 1,525 1,572 1,604 1,621
Inv. Inicial Prod. Terminados 1,292 1,344 1,382 1,408 1,421
Producto 1 30 31 32 33 33
Producto 2 94 98 100 102 103
Producto 3 59 61 63 64 64
Producto 4 184 191 196 200 202
Producto 5 117 122 125 128 129
Producto 6 151 157 162 165 166
Producto 7 90 94 97 98 99
 Producto 8 116 121 124 126 128
Producto 9 195 203 209 213 215
Producto 10 256 266 274 279 282
Unid. Prod. Termiados por Prod. 7,803 9,407 9,693 9,888 9,992
Producto 1 720 779 802 817 825
Producto 2 1,246 1,390 1,431 1,459 1,473
Producto 3 592 674 694 707 714
Producto 4 1,346 1,584 1,632 1,664 1,681
Producto 5 663 807 831 848 857
Producto 6 689 868 894 913 922
Producto 7 385 490 506 516 522
Producto 8 464 599 617 630 637
Producto 9 735 959 989 1,010 1,021
Producto 10 964 1,259 1,298 1,325 1,339
 NAVIER, S.A.
PRESUPUESTO DE MATERIA PRIMA (UNIDADES FÍSICAS)

Año 1 Año 2 Año 3 Año 4 Año 5

Producto 1 720 779 802 817 825
Materia Prima 1 2,160 2,336 2,405 2,451 2,474
Materia Prima 2 4,320 4,673 4,810 4,901 4,948
Materia Prima 3 2,880 3,115 3,206 3,268 3,299
Materia Prima 4 1,440 1,558 1,603 1,634 1,649
Materia Prima 5 2,880 3,115 3,206 3,268 3,299
Producto 2 1,246 1,390 1,431 1,459 1,473
Materia Prima 1 2,492 2,780 2,862 2,917 2,946
Materia Prima 2 4,985 5,559 5,724 5,835 5,892
Materia Prima 3 1,246 1,390 1,431 1,459 1,473
Materia Prima 4 6,231 6,949 7,155 7,294 7,365
Materia Prima 5 3,739 4,170 4,293 4,376 4,419
Producto 3 592 674 694 707 714
Materia Prima 1 2,366 2,695 2,775 2,829 2,858
Materia Prima 2 3,549 4,042 4,162 4,244 4,286
Materia Prima 3 2,958 3,368 3,469 3,537 3,572
Materia Prima 4 592 674 694 707 714
Materia Prima 5 1,183 1,347 1,387 1,415 1,429
Producto 4 1,346 1,584 1,632 1,664 1,681
Materia Prima 1 - - - - -
Materia Prima 2 4,039 4,752 4,895 4,992 5,043
Materia Prima 3 8,078 9,503 9,790 9,984 10,087
Materia Prima 4 2,693 3,168 3,263 3,328 3,362
Materia Prima 5 8,078 9,503 9,790 9,984 10,087
Producto 5 663 807 831 848 857
Materia Prima 1 2,652 3,226 3,324 3,391 3,427
Materia Prima 2 15,912 19,356 19,946 20,349 20,564
Materia Prima 3 663 807 831 848 857
Materia Prima 4 1,989 2,420 2,493 2,544 2,570
Materia Prima 5 3,978 4,839 4,987 5,087 5,141
Producto 6 689 868 894 913 922
Materia Prima 1 3,444 4,338 4,471 4,563 4,612
Materia Prima 2 1,378 1,735 1,789 1,825 1,845
Materia Prima 3 2,066 2,603 2,683 2,738 2,767
Materia Prima 4 4,133 5,205 5,366 5,475 5,535
Materia Prima 5 3,444 4,338 4,471 4,563 4,612
Producto 7 385 490 506 516 522
Materia Prima 1 1,154 1,471 1,517 1,548 1,565
Materia Prima 2 2,309 2,942 3,033 3,096 3,130
Materia Prima 3 1,539 1,962 2,022 2,064 2,086
Materia Prima 4 770 981 1,011 1,032 1,043
 Materia Prima 5 1,924 2,452 2,528 2,580 2,608
Producto 8 464 599 617 630 637
Materia Prima 1 928 1,197 1,234 1,260 1,274
Materia Prima 2 2,320 2,993 3,086 3,149 3,184
Materia Prima 3 2,784 3,591 3,703 3,779 3,821
Materia Prima 4 464 599 617 630 637
Materia Prima 5 - - - - -
Producto 9 735 959 989 1,010 1,021
Materia Prima 1 735 959 989 1,010 1,021
Materia Prima 2 4,408 5,756 5,935 6,059 6,126
Materia Prima 3 2,939 3,838 3,957 4,039 4,084
Materia Prima 4 2,204 2,878 2,968 3,029 3,063
Materia Prima 5 2,204 2,878 2,968 3,029 3,063
Producto 10 964 1,259 1,298 1,325 1,339
Materia Prima 1 4,819 6,293 6,489 6,623 6,697
Materia Prima 2 3,855 5,034 5,191 5,299 5,358
Materia Prima 3 1,928 2,517 2,595 2,649 2,679
Materia Prima 4 1,928 2,517 2,595 2,649 2,679
Materia Prima 5 964 1,259 1,298 1,325 1,339
TOTAL REQUERIDOS 7,803 9,407 9,693 9,888 9,992
Materia Prima 1 20,750 25,295 26,066 26,593 26,874
Materia Prima 2 47,075 56,843 58,571 59,749 60,377
Materia Prima 3 27,081 32,693 33,687 34,364 34,726
Materia Prima 4 22,442 26,948 27,765 28,322 28,619
Materia Prima 5 28,394 33,901 34,927 35,626 35,998
 NAVIER, S.A.
PRESUPUESTO DE MATERIA PRIMA (UNIDADES MONETARIAS)

Año 1 Año 2 Año 3 Año 4

Producto 1 C$ 252,000.00 C$ 272,580.00 C$ 280,560.00 C$ 285,915.00
Materia Prima 1 C$ 756,000.00 C$ 817,740.00 C$ 841,680.00 C$ 857,745.00
Materia Prima 2 C$ 1,512,000.00 C$ 1,635,480.00 C$ 1,683,360.00 C$ 1,715,490.00
Materia Prima 3 C$ 1,008,000.00 C$ 1,090,320.00 C$ 1,122,240.00 C$ 1,143,660.00
Materia Prima 4 C$ 504,000.00 C$ 545,160.00 C$ 561,120.00 C$ 571,830.00
Materia Prima 5 C$ 1,008,000.00 C$ 1,090,320.00 C$ 1,122,240.00 C$ 1,143,660.00
Producto 2 C$ 180,699.00 C$ 201,527.96 C$ 207,492.97 C$ 211,514.98
Materia Prima 1 C$ 361,398.00 C$ 403,055.92 C$ 414,985.94 C$ 423,029.96
Materia Prima 2 C$ 722,796.00 C$ 806,111.84 C$ 829,971.88 C$ 846,059.92
Materia Prima 3 C$ 180,699.00 C$ 201,527.96 C$ 207,492.97 C$ 211,514.98
Materia Prima 4 C$ 903,495.00 C$ 1,007,639.80 C$ 1,037,464.85 C$ 1,057,574.90
Materia Prima 5 C$ 542,097.00 C$ 604,583.88 C$ 622,478.91 C$ 634,544.94
Producto 3 C$ 171,535.00 C$ 195,361.40 C$ 201,186.05 C$ 205,125.70
Materia Prima 1 C$ 686,140.00 C$ 781,445.60 C$ 804,744.20 C$ 820,502.80
Materia Prima 2 C$ 1,029,210.00 C$ 1,172,168.40 C$ 1,207,116.30 C$ 1,230,754.20
Materia Prima 3 C$ 857,675.00 C$ 976,807.00 C$ 1,005,930.25 C$ 1,025,628.50
Materia Prima 4 C$ 171,535.00 C$ 195,361.40 C$ 201,186.05 C$ 205,125.70
Materia Prima 5 C$ 343,070.00 C$ 390,722.80 C$ 402,372.10 C$ 410,251.40
Producto 4 C$ 403,920.00 C$ 475,156.80 C$ 489,477.60 C$ 499,208.40
Materia Prima 1 C$ - C$ - C$ - C$ -
Materia Prima 2 C$ 1,211,760.00 C$ 1,425,470.40 C$ 1,468,432.80 C$ 1,497,625.20
Materia Prima 3 C$ 2,423,520.00 C$ 2,850,940.80 C$ 2,936,865.60 C$ 2,995,250.40
Materia Prima 4 C$ 807,840.00 C$ 950,313.60 C$ 978,955.20 C$ 998,416.80
Materia Prima 5 C$ 2,423,520.00 C$ 2,850,940.80 C$ 2,936,865.60 C$ 2,995,250.40
Producto 5 C$ 99,450.00 C$ 120,978.00 C$ 124,663.50 C$ 127,179.00
Materia Prima 1 C$ 397,800.00 C$ 483,912.00 C$ 498,654.00 C$ 508,716.00
Materia Prima 2 C$ 2,386,800.00 C$ 2,903,472.00 C$ 2,991,924.00 C$ 3,052,296.00
Materia Prima 3 C$ 99,450.00 C$ 120,978.00 C$ 124,663.50 C$ 127,179.00
Materia Prima 4 C$ 298,350.00 C$ 362,934.00 C$ 373,990.50 C$ 381,537.00
Materia Prima 5 C$ 596,700.00 C$ 725,868.00 C$ 747,981.00 C$ 763,074.00
Producto 6 C$ 161,868.00 C$ 203,874.72 C$ 210,152.04 C$ 214,455.36
Materia Prima 1 C$ 809,340.00 C$ 1,019,373.60 C$ 1,050,760.20 C$ 1,072,276.80
Materia Prima 2 C$ 323,736.00 C$ 407,749.44 C$ 420,304.08 C$ 428,910.72
Materia Prima 3 C$ 485,604.00 C$ 611,624.16 C$ 630,456.12 C$ 643,366.08
Materia Prima 4 C$ 971,208.00 C$ 1,223,248.32 C$ 1,260,912.24 C$ 1,286,732.16
Materia Prima 5 C$ 809,340.00 C$ 1,019,373.60 C$ 1,050,760.20 C$ 1,072,276.80
Producto 7 C$ 207,765.00 C$ 264,810.60 C$ 272,992.95 C$ 278,610.30
Materia Prima 1 C$ 623,295.00 C$ 794,431.80 C$ 818,978.85 C$ 835,830.90
Materia Prima 2 C$ 1,246,590.00 C$ 1,588,863.60 C$ 1,637,957.70 C$ 1,671,661.80
Materia Prima 3 C$ 831,060.00 C$ 1,059,242.40 C$ 1,091,971.80 C$ 1,114,441.20
Materia Prima 4 C$ 415,530.00 C$ 529,621.20 C$ 545,985.90 C$ 557,220.60
 Materia Prima 5 C$ 1,038,825.00 C$ 1,324,053.00 C$ 1,364,964.75 C$ 1,393,051.50
Producto 8 C$ 167,040.00 C$ 215,481.60 C$ 222,163.20 C$ 226,756.80
Materia Prima 1 C$ 334,080.00 C$ 430,963.20 C$ 444,326.40 C$ 453,513.60
Materia Prima 2 C$ 835,200.00 C$ 1,077,408.00 C$ 1,110,816.00 C$ 1,133,784.00
Materia Prima 3 C$ 1,002,240.00 C$ 1,292,889.60 C$ 1,332,979.20 C$ 1,360,540.80
Materia Prima 4 C$ 167,040.00 C$ 215,481.60 C$ 222,163.20 C$ 226,756.80
Materia Prima 5 C$ - C$ - C$ - C$ -
Producto 9 C$ 495,922.50 C$ 647,586.90 C$ 667,737.68 C$ 681,610.95
Materia Prima 1 C$ 495,922.50 C$ 647,586.90 C$ 667,737.68 C$ 681,610.95
Materia Prima 2 C$ 2,975,535.00 C$ 3,885,521.40 C$ 4,006,426.05 C$ 4,089,665.70
Materia Prima 3 C$ 1,983,690.00 C$ 2,590,347.60 C$ 2,670,950.70 C$ 2,726,443.80
Materia Prima 4 C$ 1,487,767.50 C$ 1,942,760.70 C$ 2,003,213.03 C$ 2,044,832.85
Materia Prima 5 C$ 1,487,767.50 C$ 1,942,760.70 C$ 2,003,213.03 C$ 2,044,832.85
Producto 10 C$ 404,796.00 C$ 528,591.84 C$ 545,039.88 C$ 556,363.92
Materia Prima 1 C$ 2,023,980.00 C$ 2,642,959.20 C$ 2,725,199.40 C$ 2,781,819.60
Materia Prima 2 C$ 1,619,184.00 C$ 2,114,367.36 C$ 2,180,159.52 C$ 2,225,455.68
Materia Prima 3 C$ 809,592.00 C$ 1,057,183.68 C$ 1,090,079.76 C$ 1,112,727.84
Materia Prima 4 C$ 809,592.00 C$ 1,057,183.68 C$ 1,090,079.76 C$ 1,112,727.84
Materia Prima 5 C$ 404,796.00 C$ 528,591.84 C$ 545,039.88 C$ 556,363.92
TOTAL REQUERIDOS C$ 2,544,995.50 C$ 3,125,949.82 C$ 3,221,465.87 C$ 3,286,740.41
Materia Prima 1 C$ 6,487,955.50 C$ 8,021,468.22 C$ 8,267,066.67 C$ 8,435,045.61
Materia Prima 2 C$ 13,862,811.00 C$ 17,016,612.44 C$ 17,536,468.33 C$ 17,891,703.22
Materia Prima 3 C$ 9,681,530.00 C$ 11,851,861.20 C$ 12,213,629.90 C$ 12,460,752.60
Materia Prima 4 C$ 6,536,357.50 C$ 8,029,704.30 C$ 8,275,070.73 C$ 8,442,754.65
Materia Prima 5 C$ 8,654,115.50 C$ 10,477,214.62 C$ 10,795,915.47 C$ 11,013,305.81
IAS)

Año 5
C$ 288,645.00
C$ 865,935.00
C$ 1,731,870.00
C$ 1,154,580.00
C$ 577,290.00
C$ 1,154,580.00
C$ 213,593.99
C$ 427,187.98
C$ 854,375.96
C$ 213,593.99
C$ 1,067,969.95
C$ 640,781.97
C$ 207,180.35
C$ 828,721.40
C$ 1,243,082.10
C$ 1,035,901.75
C$ 207,180.35
C$ 414,360.70
C$ 504,349.20
C$ -
C$ 1,513,047.60
C$ 3,026,095.20
C$ 1,008,698.40
C$ 3,026,095.20
C$ 128,524.50
C$ 514,098.00
C$ 3,084,588.00
C$ 128,524.50
C$ 385,573.50
C$ 771,147.00
C$ 216,784.68
C$ 1,083,923.40
C$ 433,569.36
C$ 650,354.04
C$ 1,300,708.08
C$ 1,083,923.40
C$ 281,662.65
C$ 844,987.95
C$ 1,689,975.90
C$ 1,126,650.60
C$ 563,325.30
C$ 1,408,313.25
C$ 229,262.40
C$ 458,524.80
C$ 1,146,312.00
C$ 1,375,574.40
C$ 229,262.40
C$ -
C$ 689,206.73
C$ 689,206.73
C$ 4,135,240.35
C$ 2,756,826.90
C$ 2,067,620.18
C$ 2,067,620.18
C$ 562,563.96
C$ 2,812,819.80
C$ 2,250,255.84
C$ 1,125,127.92
C$ 1,125,127.92
C$ 562,563.96
C$ 3,321,773.46
C$ 8,525,405.06
C$ 18,082,317.11
C$ 12,593,229.30
C$ 8,532,756.08
C$ 11,129,385.66
 NAVIER, S.A.
PRESUPUESTO DE MANO DE OBRA (UNIDADES FÍSICAS)

Año 1 Año 2 Año 3 Año 4 Año 5

Producto 1 7,334 8,090 8,329 8,489 8,572
MOD Corte 3,348 3,621 3,727 3,799 3,835
MOD Ensamble 3,028 3,377 3,477 3,545 3,580
MOD Acabado 958 1,091 1,124 1,146 1,157
Producto 2 10,331 11,522 11,863 12,093 12,212
MOD Corte 1,745 1,946 2,003 2,042 2,062
MOD Ensamble 6,094 6,796 6,998 7,133 7,203
MOD Acabado 2,492 2,780 2,862 2,917 2,946
Producto 3 6,678 7,606 7,832 7,986 8,066
MOD Corte 2,236 2,546 2,622 2,674 2,700
MOD Ensamble 2,194 2,499 2,574 2,624 2,650
MOD Acabado 2,248 2,560 2,636 2,688 2,715
Producto 4 8,173 9,614 9,904 10,101 10,205
MOD Corte 3,770 4,435 4,568 4,659 4,707
MOD Ensamble 2,208 2,598 2,676 2,729 2,757
MOD Acabado 2,195 2,582 2,659 2,712 2,740
Producto 5 8,606 10,469 10,788 11,005 11,122
MOD Corte 3,932 4,783 4,928 5,028 5,081
MOD Ensamble 1,578 1,920 1,978 2,018 2,039
MOD Acabado 3,096 3,766 3,881 3,960 4,001
Producto 6 7,370 9,283 9,569 9,765 9,871
MOD Corte 1,061 1,336 1,377 1,405 1,421
MOD Ensamble 2,721 3,427 3,532 3,605 3,644
MOD Acabado 3,589 4,520 4,659 4,755 4,806
Producto 7 4,548 5,796 5,976 6,098 6,165
MOD Corte 2,047 2,609 2,689 2,745 2,775
MOD Ensamble 962 1,226 1,264 1,290 1,304
MOD Acabado 1,539 1,962 2,022 2,064 2,086
Producto 8 5,020 6,476 6,677 6,815 6,891
MOD Corte 2,028 2,616 2,697 2,753 2,783
MOD Ensamble 2,320 2,993 3,086 3,149 3,184
MOD Acabado 673 868 895 913 923
Producto 9 6,664 8,702 8,972 9,159 9,261
MOD Corte 2,807 3,665 3,779 3,857 3,900
MOD Ensamble 1,653 2,159 2,226 2,272 2,297
MOD Acabado 2,204 2,878 2,968 3,029 3,063
Producto 10 9,291 12,132 12,510 12,770 12,912
MOD Corte 1,860 2,429 2,505 2,557 2,585
MOD Ensamble 2,650 3,461 3,569 3,643 3,683
MOD Acabado 4,780 6,242 6,437 6,570 6,644
TOTAL REQUERIDOS 74,015 89,690 92,419 94,281 95,275
 MOD Corte 24,832 29,986 30,897 31,518 31,850
MOD Ensamble 25,409 30,455 31,379 32,008 32,342
MOD Acabado 23,774 29,249 30,143 30,754 31,083
 NAVIER, S.A.
PRESUPUESTO DE MANO DE OBRA (UNIDADES MONETARIAS)

Año 1 Año 2 Año 3 Año 4

Producto 1 C$ 100,127.99 C$ 110,231.22 C$ 113,478.98 C$ 115,664.49
MOD Corte C$ 50,220.00 C$ 54,321.30 C$ 55,911.60 C$ 56,978.78
MOD Ensamble C$ 39,367.46 C$ 43,905.30 C$ 45,204.85 C$ 46,081.09
MOD Acabado C$ 10,540.53 C$ 12,004.62 C$ 12,362.54 C$ 12,604.62
Producto 2 C$ 132,807.53 C$ 148,116.10 C$ 152,500.18 C$ 155,456.22
MOD Corte C$ 26,170.20 C$ 29,186.81 C$ 30,050.71 C$ 30,633.20
MOD Ensamble C$ 79,220.93 C$ 88,352.64 C$ 90,967.78 C$ 92,731.08
MOD Acabado C$ 27,416.40 C$ 30,576.66 C$ 31,481.69 C$ 32,091.93
Producto 3 C$ 86,790.80 C$ 98,846.13 C$ 101,793.20 C$ 103,786.53
MOD Corte C$ 33,538.05 C$ 38,196.52 C$ 39,335.34 C$ 40,105.61
MOD Ensamble C$ 28,528.05 C$ 32,490.62 C$ 33,459.32 C$ 34,114.53
MOD Acabado C$ 24,724.70 C$ 28,158.99 C$ 28,998.54 C$ 29,566.39
Producto 4 C$ 109,395.00 C$ 128,688.30 C$ 132,566.85 C$ 135,202.28
MOD Corte C$ 56,548.80 C$ 66,521.95 C$ 68,526.86 C$ 69,889.18
MOD Ensamble C$ 28,705.25 C$ 33,767.81 C$ 34,785.54 C$ 35,477.08
MOD Acabado C$ 24,140.95 C$ 28,398.54 C$ 29,254.44 C$ 29,836.02
Producto 5 C$ 113,545.38 C$ 138,124.62 C$ 142,332.47 C$ 145,204.50
MOD Corte C$ 58,973.85 C$ 71,739.95 C$ 73,925.46 C$ 75,417.15
MOD Ensamble C$ 20,513.22 C$ 24,953.73 C$ 25,713.92 C$ 26,232.79
MOD Acabado C$ 34,058.31 C$ 41,430.93 C$ 42,693.09 C$ 43,554.57
Producto 6 C$ 90,756.29 C$ 114,308.65 C$ 117,828.22 C$ 120,241.01
MOD Corte C$ 15,911.28 C$ 20,040.45 C$ 20,657.50 C$ 21,080.51
MOD Ensamble C$ 35,369.88 C$ 44,548.80 C$ 45,920.46 C$ 46,860.78
MOD Acabado C$ 39,475.13 C$ 49,719.41 C$ 51,250.27 C$ 52,299.73
Producto 7 C$ 60,136.43 C$ 76,647.96 C$ 79,016.29 C$ 80,642.20
MOD Corte C$ 30,703.05 C$ 39,133.12 C$ 40,342.29 C$ 41,172.41
MOD Ensamble C$ 12,504.38 C$ 15,937.68 C$ 16,430.13 C$ 16,768.21
MOD Acabado C$ 16,929.00 C$ 21,577.16 C$ 22,243.87 C$ 22,701.58
Producto 8 C$ 67,976.00 C$ 87,689.04 C$ 90,408.08 C$ 92,277.42
MOD Corte C$ 30,415.20 C$ 39,235.61 C$ 40,452.22 C$ 41,288.63
MOD Ensamble C$ 30,160.00 C$ 38,906.40 C$ 40,112.80 C$ 40,942.20
MOD Acabado C$ 7,400.80 C$ 9,547.03 C$ 9,843.06 C$ 10,046.59
Producto 9 C$ 87,833.39 C$ 114,694.84 C$ 118,263.76 C$ 120,720.87
MOD Corte C$ 42,098.31 C$ 54,972.93 C$ 56,683.51 C$ 57,861.20
MOD Ensamble C$ 21,489.98 C$ 28,062.10 C$ 28,935.30 C$ 29,536.47
MOD Acabado C$ 24,245.10 C$ 31,659.80 C$ 32,644.95 C$ 33,323.20
Producto 10 C$ 114,942.79 C$ 150,094.91 C$ 154,765.37 C$ 157,980.86
MOD Corte C$ 27,902.01 C$ 36,435.08 C$ 37,568.82 C$ 38,349.37
MOD Ensamble C$ 34,455.85 C$ 44,993.23 C$ 46,393.28 C$ 47,357.17
MOD Acabado C$ 52,584.93 C$ 68,666.60 C$ 70,803.28 C$ 72,274.32
TOTAL REQUERIDOS C$ 964,311.58 C$ 1,167,441.76 C$ 1,202,953.42 C$ 1,227,176.38
 MOD Corte C$ 372,480.75 C$ 449,783.73 C$ 463,454.30 C$ 472,776.03
MOD Ensamble C$ 330,314.99 C$ 395,918.30 C$ 407,923.38 C$ 416,101.40
MOD Acabado C$ 261,515.85 C$ 321,739.73 C$ 331,575.74 C$ 338,298.95
ETARIAS)

Año 5
C$ 116,787.73
C$ 57,522.83
C$ 46,534.03
C$ 12,730.88
C$ 156,984.22
C$ 30,934.30
C$ 93,642.55
C$ 32,407.36
C$ 104,826.11
C$ 40,507.33
C$ 34,456.24
C$ 29,862.55
C$ 136,594.58
C$ 70,608.89
C$ 35,842.42
C$ 30,143.27
C$ 146,740.71
C$ 76,215.03
C$ 26,510.32
C$ 44,015.36
C$ 121,547.02
C$ 21,309.47
C$ 47,369.76
C$ 52,867.79
C$ 81,525.69
C$ 41,623.48
C$ 16,951.92
C$ 22,950.29
C$ 93,297.06
C$ 41,744.86
C$ 41,394.60
C$ 10,157.60
C$ 122,066.17
C$ 58,505.99
C$ 29,865.62
C$ 33,694.55
C$ 159,741.38
C$ 38,776.73
C$ 47,884.91
C$ 73,079.74
C$ 1,240,110.65
C$ 477,748.91
C$ 420,452.36
C$ 341,909.38
 NAVIER, S.A.
PRESUPUESTO DE GASTOS INDIRECTOS DE FABRICACIÓN

Año 1 Año 2 Año 3 Año 4

Gtos. Indirec. de Fab. Variables C$ 89,550.00 C$ 90,445.50 C$ 93,132.00 C$ 95,818.50
Suministros C$ 23,000.00 C$ 23,230.00 C$ 23,920.00 C$ 24,610.00
MOI C$ 15,000.00 C$ 15,150.00 C$ 15,600.00 C$ 16,050.00
Electricidad y Energía C$ 12,800.00 C$ 12,928.00 C$ 13,312.00 C$ 13,696.00
Mantenimiento C$ 20,000.00 C$ 20,200.00 C$ 20,800.00 C$ 21,400.00
Varios C$ 18,750.00 C$ 18,937.50 C$ 19,500.00 C$ 20,062.50
Gtos. Indirec. de Fab. Fijos C$ 103,170.00 C$ 104,201.70 C$ 107,296.80 C$ 110,391.90
Depreciación C$ 20,000.00 C$ 20,200.00 C$ 20,800.00 C$ 21,400.00
Impuestos Prediales C$ 7,000.00 C$ 7,070.00 C$ 7,280.00 C$ 7,490.00
Seguro sobre la propiedad C$ 25,670.00 C$ 25,926.70 C$ 26,696.80 C$ 27,466.90
Spuervisión de la Planta C$ 27,000.00 C$ 27,270.00 C$ 28,080.00 C$ 28,890.00
Varios C$ 23,500.00 C$ 23,735.00 C$ 24,440.00 C$ 25,145.00

TOTAL GTOS DE FABRICACIÓN C$ 192,720.00 C$ 194,647.20 C$ 200,428.80 C$ 206,210.40

CIÓN

Año 5
C$ 97,609.50
C$ 25,070.00
C$ 16,350.00
C$ 13,952.00
C$ 21,800.00
C$ 20,437.50
C$ 112,455.30
C$ 21,800.00
C$ 7,630.00
C$ 27,980.30
C$ 29,430.00
C$ 25,615.00

C$ 210,064.80
 NAVI
CASH
Mes 1 Mes 2 Mes 3 Mes 4
Caja Inicial -C$ 16,654.21 -C$ 37,565.78 -C$ 59,665.78
Ingresos
Vtas Presupuestadas C$ 30,241.50 C$ 30,241.50 C$ 90,724.50 C$ 90,724.50
Ingresos por Vtas de Contado C$ 21,773.88 C$ 21,773.88 C$ 65,321.64 C$ 65,321.64
Ingresos por Ctas por Cobrar C$ - C$ 8,467.62 C$ 8,467.62 C$ 25,402.86
Ingresos Netos C$ 21,773.88 C$ 30,241.50 C$ 73,789.26 C$ 90,724.50

Egresos
Requerimentos C$ 25,449.96 C$ 25,449.96 C$ 76,349.87 C$ 76,349.87
Compras de Contado C$ 12,724.98 C$ 12,724.98 C$ 38,174.93 C$ 38,174.93
Compras de Crédito C$ - C$ 12,724.98 C$ 12,724.98 C$ 38,174.93

MOD C$ 9,643.12 C$ 9,643.12 C$ 28,929.35 C$ 28,929.35

Gtos Indirec. de Fab. Variables C$ 7,462.50 C$ 7,462.50 C$ 7,462.50 C$ 7,462.50

Gtos Indirec. de Fab. Fijos C$ 8,597.50 C$ 8,597.50 C$ 8,597.50 C$ 8,597.50

Total de Egresos C$ 38,428.09 C$ 51,153.07 C$ 95,889.26 C$ 121,339.21

Diferencia Sin Acumular -C$ 16,654.21 -C$ 20,911.57 -C$ 22,100.00 -C$ 30,614.71

Diferencia Acumulada -C$ 16,654.21 -C$ 37,565.78 -C$ 59,665.78 -C$ 90,280.49

Pronóstico Vta
mes 1 mes 2 mes 3 mes 4 mes 5
1% 1% 3% 3% 4%

Políticas de Vtas Políticas de Compras

vtas contado 72% vtas contado 50%
vtas crédito 28% vtas crédito 50%
vigencia crédito 30 días vigencia crédito 30 días
 NAVIER, S.A.
CASH FLOW
Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10
-C$ 90,280.49 -C$ 121,489.42 -C$ 156,955.70 -C$ 195,987.27 -C$ 260,562.97 -C$ 328,109.75

C$ 120,966.00 C$ 120,966.00 C$ 302,415.00 C$ 302,415.00 C$ 453,622.50 C$ 453,622.50

C$ 87,095.52 C$ 87,095.52 C$ 217,738.80 C$ 217,738.80 C$ 326,608.20 C$ 326,608.20
C$ 25,402.86 C$ 33,870.48 C$ 33,870.48 C$ 84,676.20 C$ 84,676.20 C$ 127,014.30
C$ 112,498.38 C$ 120,966.00 C$ 251,609.28 C$ 302,415.00 C$ 411,284.40 C$ 453,622.50

C$ 101,799.82 C$ 101,799.82 C$ 254,499.55 C$ 254,499.55 C$ 381,749.33 C$ 381,749.33

C$ 50,899.91 C$ 50,899.91 C$ 127,249.78 C$ 127,249.78 C$ 190,874.66 C$ 190,874.66
C$ 38,174.93 C$ 50,899.91 C$ 50,899.91 C$ 127,249.78 C$ 127,249.78 C$ 190,874.66

C$ 38,572.46 C$ 38,572.46 C$ 96,431.16 C$ 96,431.16 C$ 144,646.74 C$ 144,646.74

C$ 7,462.50 C$ 7,462.50 C$ 7,462.50 C$ 7,462.50 C$ 7,462.50 C$ 7,462.50

C$ 8,597.50 C$ 8,597.50 C$ 8,597.50 C$ 8,597.50 C$ 8,597.50 C$ 8,597.50

C$ 143,707.31 C$ 156,432.28 C$ 290,640.84 C$ 366,990.71 C$ 478,831.17 C$ 542,456.06

-C$ 31,208.93 -C$ 35,466.28 -C$ 39,031.56 -C$ 64,575.71 -C$ 67,546.77 -C$ 88,833.56

-C$ 121,489.42 -C$ 156,955.70 -C$ 195,987.27 -C$ 260,562.97 -C$ 328,109.75 -C$ 416,943.31

mes 6 mes 7 mes 8 mes 9 mes 10 mes 11

4% 10% 10% 15% 15% 17%
 Mes 11 Mes 12
-C$ 416,943.31 -C$ 506,965.30

C$ 514,105.50 C$ 514,105.50
C$ 370,155.96 C$ 370,155.96
C$ 127,014.30 C$ 143,949.54
C$ 497,170.26 C$ 514,105.50

C$ 432,649.24 C$ 432,649.24
C$ 216,324.62 C$ 216,324.62
C$ 190,874.66 C$ 216,324.62

C$ 163,932.97 C$ 163,932.97

C$ 7,462.50 C$ 7,462.50

C$ 8,597.50 C$ 8,597.50

C$ 587,192.25 C$ 612,642.20

-C$ 90,021.99 -C$ 98,536.70

-C$ 506,965.30 -C$ 605,502.01

mes 12
17%