ENUNCIADO PRIMER EXAMEN PARCIAL PRÁCTICO.

La Empresa Futuros S.A., le entrega la siguiente información para que acorde a métodos de Excel
mencionados entre paréntesis, usted calcule el pronóstico de ventas en unidades y valores unitarios de venta
(aplique regresión lineal), y así obtener, el presupuesto de ventas en unidades y pesos, aplique las políticas d
inventarios y de recaudo con la información del presente enunciado, y calcule la producción requerida
proyectada, calcule el presupuesto de ventas y su recaudo. En esta compañía no se tienen periodos de venta
muy bajas o muy altas, sino que permanecen con regularidad. Para los datos históricos se toman como
referencia los últimos seis (6) periodos, debe aplicar los métodos requeridos y obtener lo solicitado, los datos
históricos y las políticas a aplicar se mencionan en el siguiente cuadro:

Q Precio de Venta Unitario

mes A B A B
1 2470 2715 25980.00 31295.00
2 2562 2762 26125.00 31574.00
3 2601 2795 26490.00 31970.00
4 2637 2831 26950.00 32415.00
5 2675 2867 27325.00 32750.00
6 2723 2921 27605.00 33175.00

Politicas
A B
Inventarios 10 12
PLAZO % Recaudo
Contado 25%
30 dias 30%
Recaudo
60 dias 18%
90 dias 15%
120 dias 12%
100%

Para el cálculo del pronóstico de ventas (Cantidades y Precios unitarios), y de ventas y su recaudo en los seis
(6) periodos proyectados siguientes, tome los cálculos obtenidos de su hoja electrónica, no haga
aproximaciones. No se tenian Inventario inicial de productos terminados.
 ÁCTICO.
orde a métodos de Excel
unidades y valores unitarios de venta
dades y pesos, aplique las políticas de
alcule la producción requerida
añía no se tienen periodos de ventas
atos históricos se toman como
dos y obtener lo solicitado, los datos

y de ventas y su recaudo en los seis

oja electrónica, no haga
.
Metodo Aritmetico
a b a b
mes Q incre Q incre % Q incre Q incre % precio incre $ incre % precio incre $ incre %
1 2470 2715 25980.00 31295.00
2 2562 92 0.03724696 2762 47 0.017311234 26125.00 145.00 0.00558122 31574.00 279 0.00891516
3 2601 39 0.01522248 2795 33 0.011947864 26490.00 365 0.01397129 31970.00 396 0.01254196
4 2637 36 0.01384083 2831 36 0.012880143 26950.00 460 0.01736504 32415.00 445 0.0139193
5 2675 38 0.01441031 2867 36 0.012716355 27325.00 375 0.01391466 32750.00 335 0.01033472
6 2723 48 0.01794393 2921 54 0.018835019 27605.00 280 0.01024703 33175.00 425 0.0129771

total 15668 253 0.09866452 16891 206 0.073690615 160475 1625 0.06107923 193179 1880 0.05868825
promedio 2611.33333 50.6 0.0197329 2815.16667 41.2 0.014738123 26745.8333 325 0.01221585 32196.5 376 0.01173765 % QA
7 2773.6 2774 2776.7327 2962.2 2963 2964.050057 27930.0 27942.2185 33551.0 27640 33564.3965 2777
8 2824.6 2825 2831.79827 3004.2 3005 3008.698535 28255.0 28284.3474 33927.0 28906 33958.9742 2832
9 2875.6 2876 2887.88358 3046.2 3047 3053.347012 28580.0 28630.5252 34303.0 30229 34357.5988 2888
10 2926.6 2927 2944.98862 3088.2 3089 3099.010227 28905.0 28980.2713 34679.0 31613 34761.2822 2945
11 2977.6 2978 3003.1134 3130.2 3131 3145.688181 29230.0 29335.0275 35055.0 33060 35170.0242 3004
12 3028.6 3029 3063.27764 3172.2 3173 3192.366135 29555.0 29694.3641 35431.0 34573 35583.8249 3064
CANTIDADES DE A
REGRESION LINEAL PERIODO PRONOSTICO
1 2470
2 2562
Chart Title
3 2601
3000
4 2637
2500 f(x) = 46.8571428571429 x + 2447.33333333333
R² = 0.967895168681116 5 2675
2000
6 2723
1500
7 2775.299 2776
1000
8 2822.156 2823
500
9 2869.013 2870
0
1 2 3 4 5 6 10 2915.87 2916
11 2962.727 2963
Column H Column I
Linear (Column I)
12 3009.584 3010

CANTIDADES DE B
PERIODO PRONOSTICO

3500 Chart Title

3000
f(x) = 39.4571428571429 x + 2677.06666666667
2500 R² = 0.994173429608785
 1 2715
3500 Chart Title 2 2762
3000 3 2795
f(x) = 39.4571428571429 x + 2677.06666666667 4 2831
2500 R² = 0.994173429608785
5 2867
2000
6 2921
1500 7 2953.299 2954
1000 8 2992.756 2993
500 9 3032.213 3033
10 3071.67 3072
0
1 2 3 4 5 6 11 3111.127 3112
12 3150.584 3151

Column H Column I Linear (Column I)

PESOS DEL PRECIO DE VENTA DE A

Chart Title 1 25980.00
30000 2 26125.00
25000 f(x) = 348.142857142857 x + 25527.3333333333 3 26490.00
R² = 0.985315694484731
4 26950.00
20000 5 27325.00
15000 6 27605.00
7 27963.98 27964
10000 8 28312.12 28313
9 28660.26 28661
5000
10 29008.4 29009
0 11 29356.54 29357
1 2 3 4 5 6
12 29704.68 29705
Column H Column I Linear (Column I)
PESOS DEL PRECIO DE VENTA DE B
1 31295.00
35000 2 31574.00
f(x) = 382.085714285714 x + 30859.2 3 31970.00
30000 R² = 0.996776776578714
4 32415.00
25000
5 32750.00
20000Chart Title
6 33175.00
15000

10000

5000
 f(x) = 382.085714285714 x + 30859.2
30000 R² = 0.996776776578714
25000

20000Chart Title
15000 7 33533.63 33534
8 33915.72 33916
10000
9 34297.81 34298
5000 10 34679.9 34680
0 11 35061.99 35062
1 2 3 4 5 6
12 35444.08 35445
Column H Column I Linear (Column I)
% QB % $A % $B
2965 27943 33565
3009 28285 33959
3054 28631 34358
3100 28981 34762
3146 29336 35171
3193 29695 35584
Método Aritmetico Incremento en Cantidades
producto A 7 8 9 10 11 12
inventario f esperado 924.67 941.67 958.67 975.67 992.67 1009.67
ventas presupuestadas 2774.00 2825.00 2876.00 2927.00 2978.00 3029.00
necesidades totales 3698.67 3766.67 3834.67 3902.67 3970.67 4038.67
inventario inicial 0.00 924.67 941.67 958.67 975.67 992.67
pn requerida 3698.67 2842.00 2893.00 2944.00 2995.00 3046.00

producto B
inventario f esperado 1185.20 1202.00 1218.80 1235.60 1252.40 1269.20
ventas presupuestadas 2963.00 3005.00 3047.00 3089.00 3131.00 3173.00
necesidades totales 4148.20 4207.00 4265.80 4324.60 4383.40 4442.20
inventario inicial 0 1185.20 1202.00 1218.80 1235.60 1252.40
pn requerida 4148.20 3021.80 3063.80 3105.80 3147.80 3189.80

precio de venta A 27930 28255 28580 28905 29230 29555

precio de venta B 33551 33927 34303 34679 35055 35431

vtas A
total vtas contado-25% 19,369,455.00 19,955,093.75 20,549,020.00 21,151,233.75 21,761,735.00 22,380,523.75
total vetas-credito-30dias-30% 23,243,346.00 23,946,112.50 24,658,824.00 25,381,480.50 26,114,082.00 26,856,628.50
total vetas-credito-60dias-18% 13,946,007.60 14,367,667.50 14,795,294.40 15,228,888.30 15,668,449.20 16,113,977.10
total vetas-credito-90dias-15% 11,621,673.00 11,973,056.25 12,329,412.00 12,690,740.25 13,057,041.00 13,428,314.25
total vetas-credito-120dias-12% 9,297,338.40 9,578,445.00 9,863,529.60 10,152,592.20 10,445,632.80 10,742,651.40
77,477,820.00 79,820,375.00 82,196,080.00 84,604,935.00 87,046,940.00 89,522,095.00
vtas B
total vtas contado-25% 24,852,903.25 25,487,658.75 26,130,310.25 26,780,857.75 27,439,301.25 28,105,640.75
total vetas-credito-30dias-30% 29,823,483.90 30,585,190.50 31,356,372.30 32,137,029.30 32,927,161.50 33,726,768.90
total vetas-credito-60dias-18% 17,894,090.34 18,351,114.30 18,813,823.38 19,282,217.58 19,756,296.90 20,236,061.34
total vetas-credito-90dias-15% 14,911,741.95 15,292,595.25 15,678,186.15 16,068,514.65 16,463,580.75 16,863,384.45
total vetas-credito-120dias-12% 11,929,393.56 12,234,076.20 12,542,548.92 12,854,811.72 13,170,864.60 13,490,707.56
99,411,613.00 101,950,635.00 104,521,241.00 107,123,431.00 109,757,205.00 112,422,563.00
total A 77,477,820.00 79,820,375.00 82,196,080.00 84,604,935.00 87,046,940.00 89,522,095.00
total B 99,411,613.00 101,950,635.00 104,521,241.00 107,123,431.00 109,757,205.00 112,422,563.00
gran total 176,889,433.00 181,771,010.00 186,717,321.00 191,728,366.00 196,804,145.00 201,944,658.00

Método Aritmetico Incremento porcentual

producto A 7 8 9 10 11 12
inventario f esperado 925.67 944.00 962.67 981.67 1001.33 1021.33
ventas presupuestadas 2777.00 2832.00 2888.00 2945.00 3004.00 3064.00
necesidades totales 3702.67 3776.00 3850.67 3926.67 4005.33 4085.33
inventario inicial 0.00 925.67 944.00 962.67 981.67 1001.33
pn requerida 3702.67 2850.33 2906.67 2964.00 3023.67 3084.00

producto B
inventario f esperado 1186.00 1203.60 1221.60 1240.00 1258.40 1277.20
ventas presupuestadas 2965.00 3009.00 3054.00 3100.00 3146.00 3193.00
necesidades totales 4151.00 4212.60 4275.60 4340.00 4404.40 4470.20
inventario inicial 0 1186.00 1203.60 1221.60 1240.00 1258.40
pn requerida 4151.00 3026.60 3072.00 3118.40 3164.40 3211.80

precio de venta A 27943 28285 28631 28981 29336 29695

precio de venta B 33565 33959 34358 34762.00 35171 35584

vtas A
total vtas contado-25% 19,399,427.75 20,025,780.00 20,671,582.00 21,337,261.25 22,031,336.00 22,746,370.00
total vetas-credito-30dias-30% 23,279,313.30 24,030,936.00 24,805,898.40 25,604,713.50 26,437,603.20 27,295,644.00
total vetas-credito-60dias-18% 13,967,587.98 14,418,561.60 14,883,539.04 15,362,828.10 15,862,561.92 16,377,386.40
total vetas-credito-90dias-15% 11,639,656.65 12,015,468.00 12,402,949.20 12,802,356.75 13,218,801.60 13,647,822.00
total vetas-credito-120dias-12% 9,311,725.32 9,612,374.40 9,922,359.36 10,241,885.40 10,575,041.28 10,918,257.60
total 77,597,711.00 80,103,120.00 82,686,328.00 85,349,045.00 88,125,344.00 90,985,480.00
vtas B
total vtas contado-25% 24,880,056.25 25,545,657.75 26,232,333.00 26,940,550.00 27,661,991.50 28,404,928.00
total vetas-credito-30dias-30% 29,856,067.50 30,654,789.30 31,478,799.60 32,328,660.00 33,194,389.80 34,085,913.60
total vetas-credito-60dias-18% 17,913,640.50 18,392,873.58 18,887,279.76 19,397,196.00 19,916,633.88 20,451,548.16
total vetas-credito-90dias-15% 14,928,033.75 15,327,394.65 15,739,399.80 16,164,330.00 16,597,194.90 17,042,956.80
total vetas-credito-120dias-12% 11,942,427.00 12,261,915.72 12,591,519.84 12,931,464.00 13,277,755.92 13,634,365.44
total 99,520,225.00 102,182,631.00 104,929,332.00 107,762,200.00 110,647,966.00 113,619,712.00
total A 77,597,711.00 80,103,120.00 82,686,328.00 85,349,045.00 88,125,344.00 90,985,480.00
total B 99,520,225.00 102,182,631.00 104,929,332.00 107,762,200.00 110,647,966.00 113,619,712.00
gran total 177,117,936.00 182,285,751.00 187,615,660.00 193,111,245.00 198,773,310.00 204,605,192.00

Método regresión lineal

producto A 7 8 9 10 11 12
inventario f esperado
ventas presupuestadas
necesidades totales
inventario inicial
pn requerida

producto B
inventario f esperado
ventas presupuestadas
necesidades totales
inventario inicial
pn requerida

precio de venta A
precio de venta B

vtas A
total vtas contado-26%
total vetas-credito-30dias-30%
total vetas-credito-60dias-20%
total vetas-credito-90dias-15%
total vetas-credito-120dias-9%

vtas B
total vtas contado-26%
total vetas-credito-30dias-30%
total vetas-credito-60dias-20%
total vetas-credito-90dias-15%
total vetas-credito-120dias-9%

total A
total B
gran total
Politica de cartera
25%
30%
18%
15%
12%

Politica de cartera
25%
30% 50486164.5
18%
15%
12%

500,668,245.00
635,186,688.00
1,135,854,933.00
25%
30%
18%
15%
12%

25%
30%
18%
15%
12%
aritmetica por cantidades
mes Totales por A y B Acumulado 7 8 9 10 11 12 13 14 15 16
Contado de A contado prod A 19,369,455 19,369,455
credito pro A 58,108,365 23,243,346 13,946,008 11,621,673 9,297,338
Crédito de A total A 77,477,820 19,369,455 23,243,346 13,946,008 11,621,673 9,297,338 0 0 0 0 0
contado prod B 24,852,903 24,852,903
Contado de B credito pro B 74,558,710 29,823,484 17,894,090 14,911,742 11,929,394
total B 99,411,613 24,852,903 29,823,484 17,894,090 14,911,742 11,929,394 0 0 0 0 0
Crédito de B total contado A y B 44,222,358 44,222,358
total credito A y B 132,667,075 0 53,066,830 31,840,098 26,533,415 21,226,732 0 0 0 0 0
7 gran total 176,889,433 44,222,358 53,066,830 31,840,098 26,533,415 21,226,732 0 0 0 0 0
Contado de A contado prod A 19,955,094 19,955,094
crediro pro A 59,865,281 23,946,113 14,367,668 11,973,056 9,578,445
Crédito de A total A 79,820,375 0 19,955,094 23,946,113 14,367,668 11,973,056 9,578,445 0 0 0 0
contado prod B 25,487,659 25,487,659
Contado de B crediro pro B 76,462,976 30,585,191 18,351,114 15,292,595 12,234,076
total B 101,950,635 0 25,487,659 30,585,191 18,351,114 15,292,595 12,234,076 0 0 0 0
Crédito de B total contado A y B 45,442,753 45,442,753 0 0 0 0 0 0 0 0
total credito A y B 136,328,258 0 54,531,303 32,718,782 27,265,652 21,812,521 0 0 0 0
8 gran total A y B 181,771,010 45,442,753 54,531,303 32,718,782 27,265,652 21,812,521 0 0 0 0
Contado de A contado prod A 20,549,020 20,549,020
crediro pro A 61,647,060 24,658,824 14,795,294 12,329,412 9,863,530
Crédito de A total A 82,196,080 0 0 20,549,020 24,658,824 14,795,294 12,329,412 9,863,530 0 0 0
contado prod B 26,130,310 26,130,310
Contado de B crediro pro B 78,390,931 31,356,372 18,813,823 15,678,186 12,542,549
total B 104,521,241 0 0 26,130,310 31,356,372 18,813,823 15,678,186 12,542,549 0 0 0
Crédito de B total contado A y B 46,679,330 46,679,330
total credito A y B 140,037,991 56,015,196 33,609,118 28,007,598 22,406,079 0 0 0
9 gran total A y B 186,717,321 0 0 46,679,330 56,015,196 33,609,118 28,007,598 22,406,079 0 0 0
Contado de A contado prod A 21,151,234 21,151,234
crediro pro A 63,453,701 25,381,481 15,228,888 12,690,740 10,152,592
Crédito de A total A 84,604,935 0 0 0 21,151,234 25,381,481 15,228,888 12,690,740 10,152,592 0 0
contado prod B 26,780,858 26,780,858
Contado de B crediro pro B 80,342,573 32,137,029 19,282,218 16,068,515 12,854,812
total B 107,123,431 0 0 0 26,780,858 32,137,029 19,282,218 16,068,515 12,854,812 0 0
Crédito de B total contado A y B 47,932,092 47,932,092 0 0 0 0 0 0
total credito A y B 143,796,275 57,518,510 34,511,106 28,759,255 23,007,404 0 0
10 gran total 191,728,366 0 0 0 47,932,092 57,518,510 34,511,106 28,759,255 23,007,404 0 0
Contado de A contado prod A 21,761,735 21,761,735.00
crediro pro A 65,285,205 0 26,114,082 15,668,449 13,057,041 10,445,633
Crédito de A total A 87,046,940 0 0 0 0 21,761,735 26,114,082 15,668,449 13,057,041 10,445,633
contado prod B 27,439,301 0 27,439,301
Contado de B crediro pro B 82,317,904 0 32,927,162 19,756,297 16,463,581 13,170,865
total B 109,757,205 0 0 0 0 27,439,301 32,927,162 19,756,297 16,463,581 13,170,865
Crédito de B total contado A y B 49,201,036 0 49,201,036 0 0 0 0
total credito A y B 147,603,109 0 59,041,244 35,424,746 29,520,622 23,616,497
11 gran total 196,804,145 0 0 0 0 49,201,036 59,041,244 35,424,746 29,520,622 23,616,497
Contado de A contado prod A 22,380,524 22,380,524
crediro pro A 67,141,571 26,856,629 16,113,977 13,428,314 10,742,651
Crédito de A total A 89,522,095 0 0 0 0 0 22,380,524 26,856,629 16,113,977 13,428,314 10,742,651
contado prod B 28,105,641 28,105,641
Contado de B crediro pro B 84,316,922 33,726,769 20,236,061 16,863,384 13,490,708
total B 112,422,563 0 0 0 0 0 28,105,641 33,726,769 20,236,061 16,863,384 13,490,708
Crédito de B total contado A y B 50,486,165 50,486,165 0 0 0 0
total credito A y B 151,458,494 0 60,583,397 36,350,038 30,291,699 24,233,359
12 gran total 201,944,658 0 0 0 0 0 50,486,165 60,583,397 36,350,038 30,291,699 24,233,359

total contado 283,963,733 44,222,358 45,442,753 46,679,330 47,932,092 49,201,036 50,486,165 0 0 0 0

 total credito 851,891,200 0 53,066,830 86,371,401 115,267,393 139,620,011 143,372,469 147,173,477 88,878,064 53,908,196 24,233,359
gran total 1,135,854,933 44,222,358 98,509,582 133,050,731 163,199,485 188,821,047 193,858,633 147,173,477 88,878,064 53,908,196 24,233,359

aritmetica por porcentaje

mes Totales por A y B Acumulado 7 8 9 10 11 12 13 14 15 16
Contado de A contado prod A 19,399,428 19,399,428
credito pro A 58,198,283 23,279,313 13,967,588 11,639,657 9,311,725
Crédito de A total A 77,597,711 19,399,428 23,279,313 13,967,588 11,639,657 9,311,725 0 0 0 0 0
contado prod B 24,880,056 24,880,056
Contado de B credito pro B 74,640,169 29,856,068 17,913,641 14,928,034 11,942,427
total B 99,520,225 24,880,056 29,856,068 17,913,641 14,928,034 11,942,427 0 0 0 0 0
Crédito de B total contado A y B 44,279,484 44,279,484
total credito A y B 132,838,452 0 53,135,381 31,881,228 26,567,690 21,254,152 0 0 0 0 0
7 gran total 177,117,936 44,279,484 53,135,381 31,881,228 26,567,690 21,254,152 0 0 0 0 0
Contado de A contado prod A 0 0
crediro pro A 0 0 0 0 0
Crédito de A total A 0 0 0 0 0 0 0 0 0 0 0
contado prod B 0 0
Contado de B crediro pro B 0 0 0 0 0
total B 0 0 0 0 0 0 0 0 0 0 0
Crédito de B total contado A y B 0 0 0 0 0 0 0 0 0 0
total credito A y B 0 0 0 0 0 0 0 0 0 0
8 gran total A y B 0 0 0 0 0 0 0 0 0 0
Contado de A contado prod A 0 0
crediro pro A 0 0 0 0 0
Crédito de A total A 0 0 0 0 0 0 0 0 0 0 0
contado prod B 0 0
Contado de B crediro pro B 0 0 0 0 0
total B 0 0 0 0 0 0 0 0 0 0 0
Crédito de B total contado A y B 0 0
total credito A y B 0 0 0 0 0 0 0 0
9 gran total A y B 0 0 0 0 0 0 0 0 0 0 0
Contado de A contado prod A 0 0
crediro pro A 0 0 0 0 0
Crédito de A total A 0 0 0 0 0 0 0 0 0 0 0
contado prod B 0 0
Contado de B crediro pro B 0 0 0 0 0
total B 0 0 0 0 0 0 0 0 0 0 0
Crédito de B total contado A y B 0 0 0 0 0 0 0 0
total credito A y B 0 0 0 0 0 0 0
10 gran total 0 0 0 0 0 0 0 0 0 0 0
Contado de A contado prod A 0 -
crediro pro A 0 0 0 0 0 0
Crédito de A total A 0 0 0 0 0 0 0 0 0 0
contado prod B 0 0 0
Contado de B crediro pro B 0 0 0 0 0 0
total B 0 0 0 0 0 0 0 0 0 0
Crédito de B total contado A y B 0 0 0 0 0 0 0
total credito A y B 0 0 0 0 0 0
11 gran total 0 0 0 0 0 0 0 0 0 0
Contado de A contado prod A 0 0
crediro pro A 0 0 0 0 0
Crédito de A total A 0 0 0 0 0 0 0 0 0 0 0
contado prod B 0 0
Contado de B crediro pro B 0 0 0 0 0
total B 0 0 0 0 0 0 0 0 0 0 0
Crédito de B total contado A y B 0 0 0 0 0 0
 total credito A y B 0 0 0 0 0 0
12 gran total 0 0 0 0 0 0 0 0 0 0 0

total contado 44,279,484 44,279,484 0 0 0 0 0 0 0 0 0

total credito 132,838,452 0 53,135,381 31,881,228 26,567,690 21,254,152 0 0 0 0 0
gran total 177,117,936 44,279,484 53,135,381 31,881,228 26,567,690 21,254,152 0 0 0 0 0
0

0
0
0

0
0