Jorge Fernando Lasso Molina editorial acadé

Presupuestos y española
estrategia
Modelación en hoja electrónica

Este modelo en hoja electrónica es anexo y adjunto al Libro Presupuesto y estrategia

editorial académica
española
978-620-2-09756-7 ISBN
DATOS AÑO 1
VENTAS 1 2 3 4 5 6 7 8 9 10 11 12
1 KG
Volumen 150.00 154.00 158.00 160.00 164.00 167.00 177.00 181.00 185.00 185.00 185.00 185.00
Precio 4.00 4.300 4.623 4.969 5.342 5.662 6.002 6.122 6.257 6.257 6.257 6.257
Crédito 50.00% 55.00% 55.00% 55.00% 55.00% 55.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
Contado 50.00% 45.00% 45.00% 45.00% 45.00% 45.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00%
5 KG
Volumen 200.00 203.00 218.00 224.00 230.00 231.00 234.00 237.00 252.00 252.00 252.00 252.00
Precio 8.00 8.60 9.25 9.48 9.71 9.91 10.50 11.13 11.87 11.87 11.87 11.87
Crédito 50.00% 55.00% 40.00% 40.00% 40.00% 55.00% 55.00% 55.00% 40.00% 40.00% 40.00% 40.00%
Contado 50.00% 45.00% 60.00% 60.00% 60.00% 45.00% 45.00% 45.00% 60.00% 60.00% 60.00% 60.00%

PRODUCCION 1 2 3 4 5 6 7 8 9 10 11 12
1 KG
Costo unitario 3.50 3.68 3.86 4.05 4.05 4.05 4.05 4.21 4.40 4.59 4.59 4.59
5 KG
Costo unitario 6.00 6.30 6.62 6.95 6.95 6.95 6.95 7.22 7.54 7.87 7.87 7.87

GASTOS FIJOS 1 2 3 4 5 6 7 8 9 10 11 12
Gastos fijos 600.00 600.00 600.00 630.00 659.93 689.62 718.93 748.41 779.84 813.37 848.27 883.72

TASAS INTERES 1 2 3 4 5 6 7 8 9 10 11 12
Activa mensual 8.00% 8.00% 8.00% 8.00% 7.00% 7.00% 7.00% 7.40% 7.40% 7.40% 6.96% 6.96%
Pasiva mensual 6.00% 6.00% 6.00% 6.00% 5.00% 5.00% 5.00% 5.40% 5.40% 5.40% 4.96% 4.96%

CAJA MINIMA 1 2 3 4 5 6 7 8 9 10 11 12
Caja mínima 240.00 261.87 302.31 318.40 335.10 343.29 368.61 395.74 448.55 448.55 448.55 448.55

IMPUESTOS 1 2 3 4 5 6 7 8 9 10 11 12
Part.trabajadores 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Impuesto a la renta 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00%
DETALLE DE PRESUPUESTOS
PSTO DE VENTAS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
1 KG
Volumen 150.0 154.0 158.0 160.0 164.0 167.0 177.0 181.0 185.0 185.0 185.0 185.0 188.0 192.0 196.0 200.0
Precio 4.0 4.3 4.6 5.0 5.3 5.7 6.0 6.1 6.3 6.3 6.3 6.3 6.5 6.9 7.4 7.9
Total ventas 600.0 662.2 730.4 795.1 876.1 945.6 1,062.4 1,108.1 1,157.5 1,157.5 1,157.5 1,157.5 1,222.9 1,330.5 1,447.0 1,573.0
Crédito 50.0% 55.0% 55.0% 55.0% 55.0% 55.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 55.0% 55.0% 55.0% 55.0%
Contado 50.0% 45.0% 45.0% 45.0% 45.0% 45.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 45.0% 45.0% 45.0% 45.0%
Ventas a crédito 300.0 364.2 401.7 437.3 481.8 520.1 318.7 332.4 347.3 347.3 347.3 347.3 672.6 731.8 795.8 865.1
Ventas a contado 300.0 298.0 328.7 357.8 394.2 425.5 743.7 775.7 810.3 810.3 810.3 810.3 550.3 598.7 651.1 707.8
5 KG
Volumen 200.0 203.0 218.0 224.0 230.0 231.0 234.0 237.0 252.0 252.0 252.0 252.0 254.0 258.0 274.0 280.0
Precio 8.0 8.6 9.2 9.5 9.7 9.9 10.5 11.1 11.9 11.9 11.9 11.9 12.3 13.1 14.0 14.3
Total ventas 1,600.0 1,745.8 2,015.4 2,122.7 2,234.0 2,288.6 2,457.4 2,638.2 2,990.4 2,990.4 2,990.4 2,990.4 3,133.5 3,390.8 3,836.3 4,005.7
Crédito 50.0% 55.0% 40.0% 40.0% 40.0% 55.0% 55.0% 55.0% 40.0% 40.0% 40.0% 40.0% 55.0% 55.0% 40.0% 40.0%
Contado 50.0% 45.0% 60.0% 60.0% 60.0% 45.0% 45.0% 45.0% 60.0% 60.0% 60.0% 60.0% 45.0% 45.0% 60.0% 60.0%
Ventas a crédito 800.0 960.2 806.2 849.1 893.6 1,258.7 1,351.6 1,451.0 1,196.1 1,196.1 1,196.1 1,196.1 1,723.4 1,864.9 1,534.5 1,602.3
Ventas a contado 800.0 785.6 1,209.2 1,273.6 1,340.4 1,029.9 1,105.8 1,187.2 1,794.2 1,794.2 1,794.2 1,794.2 1,410.1 1,525.8 2,301.8 2,403.4

PSTO PRODUCCION 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
1 KG
Saldo inicial 0.0 150.0 150.0 154.0 158.0 160.0 164.0 167.0 177.0 181.0 185.0 185.0 185.0 185.0 188.0 192.0
Ventas 150.0 154.0 158.0 160.0 164.0 167.0 177.0 181.0 185.0 185.0 185.0 185.0 188.0 192.0 196.0 200.0
Saldo final 150.0 150.0 154.0 158.0 160.0 164.0 167.0 177.0 181.0 185.0 185.0 185.0 185.0 188.0 192.0 196.0
A producir 300.0 154.0 162.0 164.0 166.0 171.0 180.0 191.0 189.0 189.0 185.0 185.0 188.0 195.0 200.0 204.0
5 KG
Saldo inicial 0.0 200.0 200.0 203.0 218.0 224.0 230.0 231.0 234.0 237.0 252.0 252.0 252.0 252.0 254.0 258.0
Ventas 200.0 203.0 218.0 224.0 230.0 231.0 234.0 237.0 252.0 252.0 252.0 252.0 254.0 258.0 274.0 280.0
Saldo final 200.0 200.0 203.0 218.0 224.0 230.0 231.0 234.0 237.0 252.0 252.0 252.0 252.0 254.0 258.0 274.0
A producir 400.0 203.0 221.0 239.0 236.0 237.0 235.0 240.0 255.0 267.0 252.0 252.0 254.0 260.0 278.0 296.0

PSTO PRODUCCION 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
1 KG
A producir 300.0 154.0 162.0 164.0 166.0 171.0 180.0 191.0 189.0 189.0 185.0 185.0 188.0 195.0 200.0 204.0
Costo unitario 3.5 3.7 3.9 4.1 4.1 4.1 4.1 4.2 4.4 4.6 4.6 4.6 4.8 5.0 5.2 5.4
Costo de producción 1,050.0 566.0 625.1 664.5 672.6 692.8 729.3 804.8 831.4 868.0 849.7 849.7 897.6 971.6 1,039.9 1,106.9
5 KG
A producir 400.0 203.0 221.0 239.0 236.0 237.0 235.0 240.0 255.0 267.0 252.0 252.0 254.0 260.0 278.0 296.0
Costo unitario 6.0 6.3 6.6 6.9 6.9 6.9 6.9 7.2 7.5 7.9 7.9 7.9 8.2 8.5 8.9 9.3
Costo de producción 2,400.0 1,278.9 1,461.9 1,660.0 1,639.2 1,646.1 1,632.3 1,733.7 1,923.1 2,102.2 1,984.1 1,984.1 2,079.0 2,220.8 2,478.0 2,753.4

PSTO COSTO VENTAS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

1 KG
Saldo inicial unidades 0.0 150.0 150.0 154.0 158.0 160.0 164.0 167.0 177.0 181.0 185.0 185.0 185.0 185.0 188.0 192.0
Produccion 300.0 154.0 162.0 164.0 166.0 171.0 180.0 191.0 189.0 189.0 185.0 185.0 188.0 195.0 200.0 204.0
Disponible para venta 300.0 304.0 312.0 318.0 324.0 331.0 344.0 358.0 366.0 370.0 370.0 370.0 373.0 380.0 388.0 396.0
Saldo inicial dólares 0.0 525.0 538.3 574.2 615.5 636.1 658.4 673.7 731.0 772.7 820.4 835.0 842.3 863.0 907.6 963.7
Costo de producción 1,050.0 566.0 625.1 664.5 672.6 692.8 729.3 804.8 831.4 868.0 849.7 849.7 897.6 971.6 1,039.9 1,106.9
Disponible para venta 1,050.0 1,091.0 1,163.4 1,238.7 1,288.0 1,328.9 1,387.7 1,478.5 1,562.4 1,640.7 1,670.0 1,684.7 1,740.0 1,834.6 1,947.6 2,070.7
COSTO UNITARIO 3.5 3.6 3.7 3.9 4.0 4.0 4.0 4.1 4.3 4.4 4.5 4.6 4.7 4.8 5.0 5.2
5 KG
Saldo inicial unidades 0.0 200.0 200.0 203.0 218.0 224.0 230.0 231.0 234.0 237.0 252.0 252.0 252.0 252.0 254.0 258.0
Produccion 400.0 203.0 221.0 239.0 236.0 237.0 235.0 240.0 255.0 267.0 252.0 252.0 254.0 260.0 278.0 296.0
Disponible para venta 400.0 403.0 421.0 442.0 454.0 461.0 465.0 471.0 489.0 504.0 504.0 504.0 506.0 512.0 532.0 554.0
Saldo inicial dólares 0.0 1,200.0 1,230.2 1,298.1 1,459.0 1,528.6 1,583.9 1,597.7 1,655.1 1,734.2 1,918.2 1,951.1 1,967.6 2,015.3 2,101.5 2,220.9
Costo de producción 2,400.0 1,278.9 1,461.9 1,660.0 1,639.2 1,646.1 1,632.3 1,733.7 1,923.1 2,102.2 1,984.1 1,984.1 2,079.0 2,220.8 2,478.0 2,753.4
Disponible para venta 2,400.0 2,478.9 2,692.1 2,958.1 3,098.2 3,174.8 3,216.2 3,331.4 3,578.1 3,836.3 3,902.2 3,935.2 4,046.6 4,236.1 4,579.5 4,974.2
COSTO UNITARIO 6.0 6.2 6.4 6.7 6.8 6.9 6.9 7.1 7.3 7.6 7.7 7.8 8.0 8.3 8.6 9.0
1 KG
Unidades vendidas 150.0 154.0 158.0 160.0 164.0 167.0 177.0 181.0 185.0 185.0 185.0 185.0 188.0 192.0 196.0 200.0
Costo unitario 3.5 3.6 3.7 3.9 4.0 4.0 4.0 4.1 4.3 4.4 4.5 4.6 4.7 4.8 5.0 5.2
Costo de ventas 525.0 552.7 589.2 623.3 652.0 670.5 714.0 747.5 789.8 820.4 835.0 842.3 877.0 926.9 983.8 1,045.8
En dólares
Saldo final unidades 150.0 150.0 154.0 158.0 160.0 164.0 167.0 177.0 181.0 185.0 185.0 185.0 185.0 188.0 192.0 196.0
Costo unitario 3.5 3.6 3.7 3.9 4.0 4.0 4.0 4.1 4.3 4.4 4.5 4.6 4.7 4.8 5.0 5.2
Inventario final PT 525.0 538.3 574.2 615.5 636.1 658.4 673.7 731.0 772.7 820.4 835.0 842.3 863.0 907.6 963.7 1,024.9
5 KG
Unidades vendidas 200.0 203.0 218.0 224.0 230.0 231.0 234.0 237.0 252.0 252.0 252.0 252.0 254.0 258.0 274.0 280.0
Costo unitario 6.0 6.2 6.4 6.7 6.8 6.9 6.9 7.1 7.3 7.6 7.7 7.8 8.0 8.3 8.6 9.0
Costo de ventas 1,200.0 1,248.7 1,394.0 1,499.1 1,569.6 1,590.8 1,618.5 1,676.3 1,844.0 1,918.2 1,951.1 1,967.6 2,031.3 2,134.6 2,358.6 2,514.1
En dólares
Saldo final unidades 200.0 200.0 203.0 218.0 224.0 230.0 231.0 234.0 237.0 252.0 252.0 252.0 252.0 254.0 258.0 274.0
Costo unitario 6.0 6.2 6.4 6.7 6.8 6.9 6.9 7.1 7.3 7.6 7.7 7.8 8.0 8.3 8.6 9.0
Inventario final PT 1,200.0 1,230.2 1,298.1 1,459.0 1,528.6 1,583.9 1,597.7 1,655.1 1,734.2 1,918.2 1,951.1 1,967.6 2,015.3 2,101.5 2,220.9 2,460.2
ESTADO DE RESULTADOS
1 2 3 4 5 6 7 8 9 10 11 12
VENTAS
Presentación de 1kg
Ventas 600 662 730 795 876 946 1,062 1,108 1,158 1,158 1,158 1,158
Costo de ventas 525 553 589 623 652 670 714 748 790 820 835 842
Utilidad Bruta 75 110 141 172 224 275 348 361 368 337 323 315
Presentación de 5kg
Ventas 1,600 1,746 2,015 2,123 2,234 2,289 2,457 2,638 2,990 2,990 2,990 2,990
Costo de ventas 1,200 1,249 1,394 1,499 1,570 1,591 1,618 1,676 1,844 1,918 1,951 1,968
Utilidad Bruta 400 497 621 624 664 698 839 962 1,146 1,072 1,039 1,023
Utilidad Bruta Total 475 607 763 795 889 973 1,187 1,323 1,514 1,409 1,362 1,338
GASTOS OPERATIVOS 600 600 600 630 660 690 719 748 780 813 848 884
Gastos Fijos 600 600 600 630 660 690 719 748 780 813 848 884
Utilidad operativa -125 7 163 165 229 283 468 574 734 596 513 454
Ingreso interes/Gasto financiero 0 -16 129 -15 -18 -20 -12 -44 -73 -132 -156 -180
Utilidad antes de impuestos -125 22 34 180 247 304 481 618 807 728 670 634
Participación trabajadores 0 3 5 27 37 46 72 93 121 109 100 95
Utilidad antes de impto rta -125 19 29 153 210 258 409 525 686 618 569 539
Impuesto a la renta 0 5 7 38 52 65 102 131 171 155 142 135
Utilidad -125 14 21 115 157 194 307 394 514 464 427 404
Utilidad acumulada -125 -111 -89 25 183 377 683 1,077 1,591 2,055 2,482 2,886
FLUJO DE CAJA
FLUJO DE CAJA 1 2 3 4 5 6 7 8 9 10 11 12 13
INGRESOS 1,100 2,184 2,862 2,839 3,021 2,831 3,628 3,633 4,388 4,148 4,148 4,148 3,504
1KG
Ventas contado 300 298 329 358 394 426 744 776 810 810 810 810 550
Recuperación cuentas cobrar 300 364 402 437 482 520 319 332 347 347 347 347
5KG
Ventas contado 800 786 1,209 1,274 1,340 1,030 1,106 1,187 1,794 1,794 1,794 1,794 1,410
Recup.cuentas cobrar 800 960 806 849 894 1,259 1,352 1,451 1,196 1,196 1,196 1,196

EGRESOS 600 4,050 2,445 2,717 2,984 3,001 3,058 3,110 3,318 3,568 3,818 3,717 3,754
Costo producción 1 kg 1,050 566 625 664 673 693 729 805 831 868 850 850
Costo producción 5 kg 2,400 1,279 1,462 1,660 1,639 1,646 1,632 1,734 1,923 2,102 1,984 1,984
Gastos fijos 600 600 600 630 660 690 719 748 780 813 848 884 921
Flujo generado 500 -1,866 417 122 37 -171 570 523 1,070 580 329 430 -251
Flujo generado 500 -1,866 417 122 37 -171 570 523 1,070 580 329 430 -251
Saldo inicial 0 240 262 302 318 335 343 369 396 449 449 449 449
Inversión 260 0 248 369 407 249 806 1,346 2,436 3,147 3,633 4,243
Interess ganado 16 0 15 18 20 12 44 73 132 156 180 227
Interes pagado 0 129 0 0 0 0 0 0 0 0 0 0
Saldo final 500 -1,351 550 687 742 592 1,175 1,742 2,884 3,596 4,081 4,692 4,669
Caja mínima 240 262 302 318 335 343 369 396 449 449 449 449 470
Inversión 260 0 248 369 407 249 806 1,346 2,436 3,147 3,633 4,243 4,198
Financiamiento 0 1,613 0 0 0 0 0 0 0 0 0 0 0
Saldo final 240 262 302 318 335 343 369 396 449 449 449 449 470
BALANCE GENERAL
1 2 3 4 5 6 7 8 9 10 11 12
Caja 240 262 302 318 335 343 369 396 449 449 449 449
Inversiones 260 0 248 369 407 249 806 1,346 2,436 3,147 3,633 4,243
Cuentas a cobrar 1,100 1,324 1,208 1,286 1,375 1,779 1,670 1,783 1,543 1,543 1,543 1,543
Inventario 1kg 525 538 574 615 636 658 674 731 773 820 835 842
Inventario 5kg 1,200 1,230 1,298 1,459 1,529 1,584 1,598 1,655 1,734 1,918 1,951 1,968
Total activo 3,325 3,355 3,631 4,048 4,283 4,613 5,117 5,911 6,934 7,878 8,411 9,045

Deuda 0 1,613 1,613 1,613 1,613 1,613 1,613 1,613 1,613 1,613 1,613 1,613
Proveedores 1 kg 1,050 566 625 664 673 693 729 805 831 868 850 850
Proveedores 5 kg 2,400 1,279 1,462 1,660 1,639 1,646 1,632 1,734 1,923 2,102 1,984 1,984
Participación traba 0 3 8 35 72 118 190 283 404 513 613 709
Impuesto a la renta 0 5 12 50 103 167 269 401 572 727 869 1,004
Utilidad del periodo -125 14 21 115 157 194 307 394 514 464 427 404
Utilidad acumulada -125 -111 -89 25 183 377 683 1,077 1,591 2,055 2,482
Total pasivo 3,325 3,355 3,631 4,048 4,283 4,613 5,117 5,911 6,934 7,878 8,411 9,045
0 0 0 0 0 0 0 0 0 0 0 0
 Estructura de costos

ESTRUCTURA DE COSTOS
Mes 1 2 3 4 5

Cálculo con metodología tradicional

Supuesto: los costos indirectos (gastos fijos) se distribuyen en proporción del volumen de ventas de cada producto frente al volu

Presentación de 1Kg
Costo directo 3.5 3.675 3.85875 4.0516875 4.0516875
Costo unitario
Costo indirecto 1.714285714286 1.680672268908 1.595744680851 1.640625 1.674936548223
Gastos fijos
Costo unitario 5.214285714286 5.355672268908 5.454494680851 5.6923125 5.726624048223
Precio unitario 4 4.3 4.6225 4.9691875 5.3418765625
Contribución -1.21428571429 -1.05567226891 -0.83199468085 -0.723125 -0.38474748572
Margen de contribución -30.36% -24.55% -18.00% -14.55% -7.20%

Presentación de 5Kg
Costo directo 6 6.3 6.615 6.94575 6.94575
Costo unitario
Costo indirecto 1.714285714286 1.680672268908 1.595744680851 1.640625 1.674936548223
Gastos fijos
Costo unitario 7.714285714286 7.980672268908 8.210744680851 8.586375 8.620686548223
Precio unitario 8 8.6 9.245 9.476125 9.713028125
Contribución 0.285714285714 0.619327731092 1.034255319149 0.88975 1.092341576777
Margen de contribución 3.57% 7.20% 11.19% 9.39% 11.25%

Cálculo con costeo basado en actividaes

Supuesto: el gasto fijo representa lo gastado exclusivamente en el proceso de comercialización que tiene como única actividad l

Producto Número de paquetes por pedido

Presentación 1Kg 5
Presentación 5Kg 3

Cálculo del número de pedidos

Mes 1 2 3 4 5

Presentación de 1Kg
Volumen de ventas 150.00 154.00 158.00 160.00 164.00
Paquetes por pedido 5 5 5 5 5
Número de pedidos 30 31 32 32 33

Presentación de 5Kg
Volumen de ventas 200.00 203.00 218.00 224.00 230.00
Paquetes por pedido 3 3 3 3 3
Número de pedidos 67 68 73 75 77

Total pedidos 97 99 105 107 110

% Pedidos 1Kg 30.93% 31.31% 30.48% 29.91% 30.00%
% Pedidos 5Kg 69.07% 68.69% 69.52% 70.09% 70.00%

Presentación de 1Kg
Costo directo 3.5 3.675 3.85875 4.0516875 4.0516875
Costo unitario
Costo indirecto 1.237113402062 1.219992129083 1.157323688969 1.177570093458 1.207179878049
Gastos fijos
Costo unitario 4.737113402062 4.894992129083 5.016073688969 5.229257593458 5.258867378049
Precio unitario 4 4.3 4.6225 4.9691875 5.3418765625

Página 8
 Estructura de costos
Contribución -0.73711340206 -0.59499212908 -0.39357368897 -0.26007009346 0.083009184451
Margen de contribución -18.43% -13.84% -8.51% -5.23% 1.55%

Presentación de 5Kg
Costo directo 6 6.3 6.615 6.94575 6.94575
Costo unitario
Costo indirecto 2.072164948454 2.030153754292 1.913499344692 1.971378504673 2.008467391304
Gastos fijos
Costo unitario 8.072164948454 8.330153754292 8.528499344692 8.917128504673 8.954217391304
Precio unitario 8 8.6 9.245 9.476125 9.713028125
Contribución -0.07216494845 0.269846245708 0.716500655308 0.558996495327 0.758810733696
Margen de contribución -0.90% 3.14% 7.75% 5.90% 7.81%

Comparativo
Mes 1 2 3 4 5

Presentación de 1Kg
Costo unitario
Metodologìa tradicional 5.21 5.36 5.45 5.69 5.73
Costeo basado en actividades 4.737113402062 4.894992129083 5.016073688969 5.229257593458 5.258867378049

Margen de contribución
Metodologìa tradicional -30.36% -24.55% -18.00% -14.55% -7.20%
Costeo basado en actividades -0.90% 3.14% 7.75% 5.90% 7.81%

Presentación de 5Kg
Costo unitario
Metodologìa tradicional 7.71 7.98 8.21 8.59 8.62
Costeo basado en actividades 8.072164948454 8.330153754292 8.528499344692 8.917128504673 8.954217391304

Margen de contribución
Metodologìa tradicional 3.57% 7.20% 11.19% 9.39% 11.25%
Costeo basado en actividades -0.90% 3.14% 7.75% 5.90% 7.81%

Página 9
 Estructura de costos

6 7 8 9 10 11 12

n de ventas de cada producto frente al volumen total de los dos productos

4.0516875 4.0516875 4.213755 4.39916022 4.59272326968 4.59272326968 4.59272326968

1.732717650754 1.749222734945 1.790446642031 1.784530383562 1.861265190055 1.941113466708 2.022252009617

5.784405150754 5.800910234945 6.004201642031 6.183690603562 6.453988459735 6.533836736388 6.614975279297

5.66238915625 6.002132505625 6.122175155738 6.256863009164 6.256863009164 6.256863009164 6.256863009164
-0.1220159945 0.20122227068 0.117973513706 0.073172405602 -0.19712545057 -0.27697372722 -0.35811227013
-2.15% 3.35% 1.93% 1.17% -3.15% -4.43% -5.72%

6.94575 6.94575 7.22358 7.54141752 7.87323989088 7.87323989088 7.87323989088

1.732717650754 1.749222734945 1.790446642031 1.784530383562 1.861265190055 1.941113466708 2.022252009617

8.678467650754 8.694972734945 9.014026642031 9.325947903562 9.734505080935 9.814353357588 9.895491900497

9.9072886875 10.50172600875 11.13182956928 11.86653032085 11.86653032085 11.86653032085 11.86653032085
1.228821036746 1.806753273805 2.117802927244 2.540582417285 2.132025239912 2.052176963259 1.97103842035
12.40% 17.20% 19.02% 21.41% 17.97% 17.29% 16.61%

cialización que tiene como única actividad los pedidos de venta, del estudio realizado se determinaron los siguientes niveles de actividad

6 7 8 9 10 11 12

167.00 177.00 181.00 185.00 185.00 185.00 185.00

5 5 5 5 5 5 5
34 36 37 37 37 37 37

231.00 234.00 237.00 252.00 252.00 252.00 252.00

3 3 3 3 3 3 3
77 78 79 84 84 84 84

111 114 116 121 121 121 121

30.63% 31.58% 31.90% 30.58% 30.58% 30.58% 30.58%
69.37% 68.42% 68.10% 69.42% 69.42% 69.42% 69.42%

4.0516875 4.0516875 4.213755 4.39916022 4.59272326968 4.59272326968 4.59272326968

1.264882950316 1.282659311441 1.31887253599 1.288991367961 1.344417996784 1.402093528846 1.460701038351

5.316570450316 5.334346811441 5.53262753599 5.688151587961 5.937141266464 5.994816798526 6.053424308031

5.66238915625 6.002132505625 6.122175155738 6.256863009164 6.256863009164 6.256863009164 6.256863009164

Página 10
 Estructura de costos
0.345818705934 0.667785694184 0.589547619747 0.568711421202 0.3197217427 0.262046210638 0.203438701132
6.11% 11.13% 9.63% 9.09% 5.11% 4.19% 3.25%

6.94575 6.94575 7.22358 7.54141752 7.87323989088 7.87323989088 7.87323989088

2.070935810811 2.10213609375 2.150593955084 2.148318946602 2.240696661306 2.336822548076 2.434501730586

9.016685810811 9.04788609375 9.374173955084 9.689736466602 10.11393655219 10.21006243896 10.30774162147

9.9072886875 10.50172600875 11.13182956928 11.86653032085 11.86653032085 11.86653032085 11.86653032085
0.890602876689 1.453839915 1.757655614191 2.176793854245 1.752593768661 1.656467881891 1.558788699382
8.99% 13.84% 15.79% 18.34% 14.77% 13.96% 13.14%

6 7 8 9 10 11 12

5.78 5.80 6.00 6.18 6.45 6.53 6.61

5.316570450316 5.334346811441 5.53262753599 5.688151587961 5.937141266464 5.994816798526 6.053424308031

-2.15% 3.35% 1.93% 1.17% -3.15% -4.43% -5.72%

8.99% 13.84% 15.79% 18.34% 14.77% 13.96% 13.14%

8.68 8.69 9.01 9.33 9.73 9.81 9.90

9.016685810811 9.04788609375 9.374173955084 9.689736466602 10.11393655219 10.21006243896 10.30774162147

12.40% 17.20% 19.02% 21.41% 17.97% 17.29% 16.61%

8.99% 13.84% 15.79% 18.34% 14.77% 13.96% 13.14%

Página 11
 Estructura de costos

13 14 15 16 17 18 19

4.774595111159 4.982576474201 5.199617505418 5.426112843954 5.426112843954 5.426112843954 5.426112843954

2.082729835084 2.130763879554 2.126939838421 2.173347893246 2.214894160443 2.278705225553 2.296586714069

6.857324946244 7.113340353755 7.326557343839 7.599460737199 7.641007004396 7.704818069507 7.722699558023

6.504634784327 6.929647621135 7.382430796699 7.864798824956 8.378684780178 8.871401717362 9.393093366753
-0.35269016192 -0.18369273262 0.055873452861 0.265338087757 0.737677775782 1.166583647855 1.67039380873
-5.42% -2.65% 0.76% 3.37% 8.80% 13.15% 17.78%

8.185020190559 8.54155967006 8.913630009287 9.301907732492 9.301907732492 9.301907732492 9.301907732492

2.082729835084 2.130763879554 2.126939838421 2.173347893246 2.214894160443 2.278705225553 2.296586714069

10.26775002564 10.67232354961 11.04056984771 11.47525562574 11.51680189293 11.58061295805 11.59849444656

12.33644492155 13.14250823273 14.00123972065 14.30618672177 14.61777546857 14.9043131033 15.78077613966
2.068694895909 2.470184683113 2.960669872945 2.830931096032 3.100973575635 3.323700145259 4.182281693096
16.77% 18.80% 21.15% 19.79% 21.21% 22.30% 26.50%

13 14 15 16 17 18 19

188.00 192.00 196.00 200.00 204.00 208.00 220.00

5 5 5 5 5 5 5
38 39 40 40 41 42 44

254.00 258.00 274.00 280.00 287.00 289.00 293.00

3 3 3 3 3 3 3
85 86 92 94 96 97 98

123 125 132 134 137 139 142

30.89% 31.20% 30.30% 29.85% 29.93% 30.22% 30.99%
69.11% 68.80% 69.70% 70.15% 70.07% 69.78% 69.01%

4.774595111159 4.982576474201 5.199617505418 5.426112843954 5.426112843954 5.426112843954 5.426112843954

1.512780241744 1.558121086924 1.545549975352 1.557025356355 1.595392670097 1.645188602594 1.659364766644

6.287375352903 6.540697561125 6.74516748077 6.983138200309 7.021505514051 7.071301446547 7.085477610598

6.504634784327 6.929647621135 7.382430796699 7.864798824956 8.378684780178 8.871401717362 9.393093366753

Página 12
 Estructura de costos
0.217259431424 0.388950060009 0.637263315929 0.881660624647 1.357179266128 1.800100270814 2.307615756155
3.34% 5.61% 8.63% 11.21% 16.20% 20.29% 24.57%

8.185020190559 8.54155967006 8.913630009287 9.301907732492 9.301907732492 9.301907732492 9.301907732492

2.504582289998 2.556916655465 2.542824557989 2.613578276739 2.655236683197 2.73466182616 2.775046879371

10.68960248056 11.09847632552 11.45645456728 11.91548600923 11.95714441569 12.03656955865 12.07695461186

12.33644492155 13.14250823273 14.00123972065 14.30618672177 14.61777546857 14.9043131033 15.78077613966
1.646842440996 2.044031907203 2.544785153377 2.390700712538 2.66063105288 2.867743544652 3.703821527794
13.35% 15.55% 18.18% 16.71% 18.20% 19.24% 23.47%

13 14 15 16 17 18 19

6.86 7.11 7.33 7.60 7.64 7.70 7.72

6.287375352903 6.540697561125 6.74516748077 6.983138200309 7.021505514051 7.071301446547 7.085477610598

-5.42% -2.65% 0.76% 3.37% 8.80% 13.15% 17.78%

13.35% 15.55% 18.18% 16.71% 18.20% 19.24% 23.47%

10.27 10.67 11.04 11.48 11.52 11.58 11.60

10.68960248056 11.09847632552 11.45645456728 11.91548600923 11.95714441569 12.03656955865 12.07695461186

16.77% 18.80% 21.15% 19.79% 21.21% 22.30% 26.50%

13.35% 15.55% 18.18% 16.71% 18.20% 19.24% 23.47%

Página 13
 Estructura de costos

20 21 22 23 24 Promedio

5.638838171888 5.864324483813 6.098827560417 6.342707964809 6.596340678323 4.868077681453

2.345915857974 2.397469160935 2.492869397635 2.592554458537 2.696225733629 2.042367268543

7.984754029862 8.261793644747 8.591696958052 8.935262423346 9.292566411952 6.910444949996

9.577216782928 9.768704038374 9.768704038374 9.768704038374 9.768704038374 7.084351572692
1.592462753066 1.506910393627 1.177007080322 0.833441615028 0.476137626422 0.173906622696
16.63% 15.43% 12.05% 8.53% 4.87% -0.43%

9.666579723237 10.05312768654 10.45513296072 10.87321365396 11.30801259141 8.345276025349

2.345915857974 2.397469160935 2.492869397635 2.592554458537 2.696225733629 2.042367268543

12.01249558121 12.45059684747 12.94800235835 13.4657681125 14.00423832504 10.38764329389

16.70878046133 17.71100853601 17.71100853601 17.71100853601 17.71100853601 12.94513239948
4.696284880115 5.26041168854 4.763006177661 4.245240423515 3.706770210971 2.557489105589
28.11% 29.70% 26.89% 23.97% 20.93% 18.36%

20 21 22 23 24 Promedio

225.00 230.00 230.00 230.00 230.00

5 5 5 5 5
45 46 46 46 46

297.00 301.00 301.00 301.00 301.00

3 3 3 3 3
99 101 101 101 101

144 147 147 147 147

31.25% 31.29% 31.29% 31.29% 31.29%
68.75% 68.71% 68.71% 68.71% 68.71%

5.638838171888 5.864324483813 6.098827560417 6.342707964809 6.596340678323 4.868077681453

1.700788997031 1.73204914892 1.800970952577 1.872988323106 1.94788553001 1.478745982194

7.339627168919 7.596373632733 7.899798512994 8.215696287916 8.544226208332 6.346823663648

9.577216782928 9.768704038374 9.768704038374 9.768704038374 9.768704038374 7.084351572692

Página 14
 Estructura de costos
2.237589614008 2.172330405642 1.86890552538 1.553007750459 1.224477830042 0.737527909044
23.36% 22.24% 19.13% 15.90% 12.53% 7.79%

9.666579723237 10.05312768654 10.45513296072 10.87321365396 11.30801259141 8.345276025349

2.834648328386 2.905929635232 3.021562561632 3.142389047072 3.268047151677 2.459795565939

12.50122805162 12.95905732177 13.47669552235 14.01560270103 14.57605974309 10.80507159129

16.70878046133 17.71100853601 17.71100853601 17.71100853601 17.71100853601 12.94513239948
4.207552409704 4.751951214243 4.234313013663 3.69540583498 3.134948792923 2.140060808192
25.18% 26.83% 23.91% 20.87% 17.70% 15.07%

20 21 22 23 24 Promedio

7.98 8.26 8.59 8.94 9.29 6.910444949996

7.339627168919 7.596373632733 7.899798512994 8.215696287916 8.544226208332 6.346823663648

16.63% 15.43% 12.05% 8.53% 4.87% -0.43%

25.18% 26.83% 23.91% 20.87% 17.70% 15.07%

12.01 12.45 12.95 13.47 14.00 10.38764329389

12.50122805162 12.95905732177 13.47669552235 14.01560270103 14.57605974309 10.80507159129

28.11% 29.70% 26.89% 23.97% 20.93% 18.36%

25.18% 26.83% 23.91% 20.87% 17.70% 15.07%

Página 15
 Indicadores

INDICADORES FINANCIEROS
Mes 1 2 3 4 5 6 7 8 9
Margen bruto
Mes 21.59% 25.19% 27.77% 27.26% 28.57% 30.08% 33.73% 35.30% 36.50%
Acumulado 21.59% 23.47% 25.08% 25.70% 26.37% 27.09% 28.25% 29.36% 30.41%

Margen operativo
Mes -5.68% 0.28% 5.92% 5.67% 7.35% 8.76% 13.31% 15.32% 17.70%
Acumulado -5.68% -2.57% 0.60% 2.04% 3.27% 4.34% 5.91% 7.39% 8.91%

Margen neto
Mes -5.68% 0.59% 0.78% 3.94% 5.06% 5.99% 8.71% 10.51% 12.40%
Acumulado -5.68% -2.40% -1.22% 0.25% 1.37% 2.27% 3.39% 4.51% 5.68%

Rentabilidad sobre activos

Mes -3.76% 0.42% 0.59% 2.84% 3.68% 4.20% 5.99% 6.66% 7.42%
Acumulado -3.76% -3.30% -2.46% 0.63% 4.27% 8.16% 13.35% 18.22% 22.95%

Capital de trabajo
Mes -125.00 -110.80 -89.41 25.46 182.96 376.53 683.03 1,076.80 1,591.27

ESTRUCTURA DE COSTOS
Mes 1 2 3 4 5 6 7 8 9
Presentación de 1Kg
Costo unitario
Metodologìa tradicional 5.21 5.36 5.45 5.69 5.73 5.78 5.80 6.00 6.18
Costeo basado en actividades 4.74 4.89 5.02 5.23 5.26 5.32 5.33 5.53 5.69

Margen de contribución
Metodologìa tradicional -30.36% -24.55% -18.00% -14.55% -7.20% -2.15% 3.35% 1.93% 1.17%
Costeo basado en actividades -0.90% 3.14% 7.75% 5.90% 7.81% 8.99% 13.84% 15.79% 18.34%

Presentación de 5Kg
Costo unitario
Metodologìa tradicional 7.71 7.98 8.21 8.59 8.62 8.68 8.69 9.01 9.33
Costeo basado en actividades 8.07 8.33 8.53 8.92 8.95 9.02 9.05 9.37 9.69

Margen de contribución
Metodologìa tradicional 3.57% 7.20% 11.19% 9.39% 11.25% 12.40% 17.20% 19.02% 21.41%
Costeo basado en actividades -0.90% 3.14% 7.75% 5.90% 7.81% 8.99% 13.84% 15.79% 18.34%

Página 16
 Indicadores

10 11 12 13 14 15 16 17 18 19 20

33.98% 32.83% 32.26% 33.24% 35.15% 36.74% 36.19% 37.13% 38.48% 41.66% 43.01%
30.87% 31.10% 31.22% 31.41% 31.77% 32.25% 32.61% 33.01% 33.48% 34.17% 34.90%

14.37% 12.38% 10.95% 12.11% 14.85% 17.81% 17.49% 18.71% 20.07% 24.05% 25.80%
9.62% 9.93% 10.04% 10.24% 10.68% 11.36% 11.93% 12.53% 13.17% 14.09% 15.06%

11.18% 10.29% 9.75% 11.05% 12.50% 14.57% 15.14% 16.04% 17.33% 19.88% 21.81%
6.39% 6.83% 7.13% 7.51% 7.99% 8.62% 9.22% 9.83% 10.47% 11.26% 12.13%

5.89% 5.08% 4.47% 4.84% 5.32% 6.10% 5.91% 6.01% 6.10% 6.78% 6.94%
26.09% 29.51% 31.91% 33.87% 35.71% 37.47% 39.01% 41.35% 43.38% 45.42% 46.84%

2,055.05 2,481.92 2,886.37 3,367.53 3,957.69 4,727.40 5,572.22 6,519.05 7,585.06 8,915.22 10,467.31

10 11 12 13 14 15 16 17 18 19 20

6.45 6.53 6.61 6.86 7.11 7.33 7.60 7.64 7.70 7.72 7.98
5.94 5.99 6.05 6.29 6.54 6.75 6.98 7.02 7.07 7.09 7.34

-3.15% -4.43% -5.72% -5.42% -2.65% 0.76% 3.37% 8.80% 13.15% 17.78% 16.63%
14.77% 13.96% 13.14% 13.35% 15.55% 18.18% 16.71% 18.20% 19.24% 23.47% 25.18%

9.73 9.81 9.90 10.27 10.67 11.04 11.48 11.52 11.58 11.60 12.01
10.11 10.21 10.31 10.69 11.10 11.46 11.92 11.96 12.04 12.08 12.50

17.97% 17.29% 16.61% 16.77% 18.80% 21.15% 19.79% 21.21% 22.30% 26.50% 28.11%
14.77% 13.96% 13.14% 13.35% 15.55% 18.18% 16.71% 18.20% 19.24% 23.47% 25.18%

Página 17
 Indicadores

21 22 23 24 Promedio

43.90% 41.90% 39.73% 37.40% 34.57%

35.62% 36.09% 36.35% 36.41% 30.77%

27.10% 24.43% 21.56% 18.50% 14.53%

16.03% 16.66% 17.00% 17.10% 9.15%

23.26% 22.61% 21.89% 21.01% 12.11%

13.03% 13.75% 14.31% 14.75% 6.72%

6.96% 6.08% 5.37% 4.74% 4.78%

48.32% 49.48% 50.51% 51.21% 27.84%

12,230.02 13,943.04 15,601.85 17,194.04 5,046.44

21 22 23 24 Promedio

8.26 8.59 8.94 9.29 6.91044495

7.60 7.90 8.22 8.54 6.346823664

15.43% 12.05% 8.53% 4.87% -0.43%

26.83% 23.91% 20.87% 17.70% 15.07%

12.45 12.95 13.47 14.00 10.38764329

12.96 13.48 14.02 14.58 10.80507159

29.70% 26.89% 23.97% 20.93% 18.36%

26.83% 23.91% 20.87% 17.70% 15.07%

Página 18