*PROGRAMA DE ESTUDIOS:

CONTABILIDA III "A"

*UNIDAD DIDACTICA:
TECNICAS PRESUPUESTALES

*DOCENTE:
CÉSAR GUTIÉRREZ MEDINA

*GRUPO:
AMARILLO ADA 6 - 7 - 8 -10

*INTEGRANTES:
* EMILY QUISPE PONCE
* NIEVES APFATA HUAMANI
* YENIFER VALDIVIA MALCA
* JENNY PORRAS MANGO
* MARIA DARA CALLA TTITO
* MARCIA GOMEZ QUISPE
 ADA 6 VIDEO PARTE 1
MUEBLES METALICAS LTDA, necesita realizar presupuestos de mesas metalicas y sillas metalicas para el año 2013, establece
a) VENTAS:
mesas metal 12,000
silla metal 48,000

b) DISTRIBUCION PORCENTUAL DE LAS VENTAS:

I Trimestre 10%
II trimestre 25%
III Trimestre 20%
IV Trimestre 45%
100%

c) NIVELES DE INVENTARIOS DE PRODUCTOS TERMINADOS:

productos Inv. Inicial Inv. Final
mesas metal 600 700
silla metal 1,200 2,000

d) POLITICAS SOBRE INVENTARIOS DE PRODUCTOS TERMINADOS

mesas metal 10% de las ventas del periodo
silla metal 20% de las ventas del periodo

PRESUPUESTO DE VENTAS
detalle I Trimestre II trimestre III Trimestre
% distribucion 10% 25% 20%
mesa metal 1,200 3,000 2,400
silla metal 4,800 12,000 9,600

PRESUPUESTO DE PRODUCCION
detalle I Trimestre II trimestre III Trimestre
mesas metal
I. FINAL 120 300 240
+VENTAS 1,200 3,000 2,400
NECESIDADES 1,320 3,300 2,640
-I INICIAL -600 -120 -300
PRODUCCION 720 3,180 2,340

PRESUPUESTO DE PRODUCCION
detalle I Trimestre II trimestre III Trimestre
sillas metal
I. FINAL 960 2,400 1,920
+VENTAS 4,800 12,000 9,600
NECESIDADES 5,760 14,400 11,520
-I INICIAL -1,200 -960 -2,400
PRODUCCION 4,560 13,440 9,120

ADA 7 VIDEO PARTE 2

E) REQUERIMIENTO DE MATERIAS PRIMAS:

MATERIA PRIMA mesa metal silla metal preio unitario

MP A LAMINA 1.5mts 0.5mts S/ 12,000.00
MP B TUBO 2.5mts 1.5mts S/ 3,500.00

PRESUPUESTO DE CONSUMO Y COSTO DE MATERIAS PRIMAS

DETALLE I TRIMESTRE II TRIMESTRE

Produccion de Mesas de Metal 720.0 und. 3180.0 und.
Produccion de Sillas Metal 4560.0 und. 13440.0 und.
LAMINA
Cosumo de mesa metal 1.5 mts 1080.0mts 4770.0mts
cosumo de sillas metal 0.5 mts 2280.0mts 6720.0mts
Total consumo Lamina 3360.0 mts 11490.0 mts
Precio unitario Lamina S/ 12,000.00 S/ 12,000.00
Subtotal Costo Lamina S/ 40,320,000.00 S/ 137,880,000.00

TUBO
Consumo de mesa 2.5mts 1800.0 mts 7950.0 mts
Consumo de silla 1.5mts 6840.0 mts 20160.0 mts
Total Consumo Tubo 8640.0 mts 28110.0 mts
Precio Unitario Tubo S/ 3,500.00 S/ 3,500.00
Subtotal Costo Tubo S/ 30,240,000.00 S/ 98,385,000.00

Total Costo Materia Prima: S/ 70,560,000.00 S/ 236,265,000.00

ADA 8 PRESUPUESTO DE MANO DE OBRA

H. NECESIDADES DE LA MANO DE OBRA DIRECTA (MOD)

PROCESO MESAS METAL SILLA METAL SALARIO HORA

corte 0.25 0.25 3500.00
armado 2.00 1.00 4500.00

Presupuesto de consumo y costo de MOD

MOD I TRIMESTRE II TRIMESTRE III TRIMESTRE

producto Mesas metal 7,150.00 15,050.00 1,925.00
producto Sillas metal 22,800.00 30,600.00 12,600.00
CORTE
Cons. 1e produ. 1,787.50 3,762.50 481.25
cons. 2d produ. 5,700.00 7,650.00 3,150.00
total consumo horario 7,487.50 11,412.50 3,631.25
precio unitario 5,600.00 5,600.00 5,600.00
subtotal costo MOD 41,930,000.00 63,910,000.00 20,335,000.00
ARMADO
Cons. 1e produ. 14,300.00 30,100.00 3,850.00
cons. 2d produ. 22,800.00 30,600.00 12,600.00
total consumo horario 37,100.00 60,700.00 16,450.00
precio unitario 7,200.00 7,200.00 7,200.00
subtotal costo MOD 267,120,000.00 437,040,000.00 118,440,000.00
TOTAL COSTO MOD 309,050,000.00 500,950,000.00 138,775,000.00

ADA 9-10 COSTOS INDIRECTOS DE FABRICACION "CIF"

PRESUPUESTO DE CIF
I. PRESUPUESTO DE CIF:
Los CIF variables se estimaron con las siguientes formulas presupuestal:
Materiales Indirectos: Y=1,285,000 + 3,300(X)
Energia: Y=367,000 + 1,800(X)
Mantenimiento: Y=3,285,000 + 300(X)
Nota: X = horas mano de obra directa (HMOD)
Los CIF fijos se presupuestaron asi: Supervisor(trim) 4,500,000
Impuestos (Año) 12,053,000
Seguros (quatrimestre) 7,800,000
Depresiacion bimestral 3,100,000

Numeros de horas MOD

MOD I TRIMESTRE II TRIMESTRE III TRIMESTRE
mesa metal
PROCESO 1 1,787.50 3,762.50 481.25
PROCESO 2 14,300.00 30,100.00 3,850.00
TOTAL HMOD Producto 16,087.50 33,862.50 4,331.25
silla metal
PROECESO 1 5,700.00 7,650.00 3,150.00
PROECESO 2 22,800.00 30,600.00 12,600.00
TOTAL HMOD Producto 28,500.00 38,250.00 15,750.00
TOTAL HMOD 44,587.50 72,112.50 20,081.25

CALCULO DE LA FORMULA PRESUPUESTAL GENERAL

CONCEPTOS VR. FACT CONV CIFPF
Supervisor (trim) 4,500,000 X4 18,000,000.00
Impuestos (Año) 12,053,000 X1 12,053,000.00
Seguros (Quatrimestre) 7,800,000 X3 23,400,000.00
Depreciacion: (Bimestre) 3,100,000 X6 18,600,000.00
Materiales Indirectos 1,285,000.00
Energia 367,000.00
Mantenimiento 3,285,000.00
TOTAL CIF Producto X 76,990,000.00
FPG = CIFPF + TV x (BASE) 76,990,000.00
CIFP(NOP)= 76,990,000 5,400 192,475
CIFP(NOP)= 76,990,000 1,039,365,000
CIFP(NOP)= 1,116,355,000

CIFP 1,116,355,000 TS=

TS=
NOP 192,475.00

PRESUPUESTO DE CIF
DETALLE I TRIMESTRE II TRIMESTRE III TRIMESTRE
MESA METAL
TOTAL HORAS 16,087.50 33,862.50 4,331.25
TS 5,800.00 5,800.00 5,800.00
TOTAL CIF MESA METAL 93,307,500.00 196,402,500.00 25,121,250.00

SILLA METAL
TOTAL HORAS 28,500.00 38,250.00 15,750.00
TS 5,800.00 5,800.00 5,800.00
TOTAL CIF SILLA METAL 165,300,000.00 221,850,000.00 91,350,000.00
TOTAL CIF 258,607,500.00 418,252,500.00 116,471,250.00

MP MATERIALES mts precio unitario

lamina 18150.0 mts S/ 12,000.00
MESAS
tubo 30250.0 mts S/ 3,500.00
lamina 24400.0 mts S/ 12,000.00
SILLAS
 SILLAS
tubo 73200.0 mts S/ 3,500.00

MOD DEPARTAMENTO horas 0

corte 8,775.00 S/ 5,600.00
MESAS
armado 70,200.00 S/ 7,200.00
corte 22,700.00 S/ 5,600.00
SILLAS
armado 90,800.00 S/ 7,200.00

CANTIDAD MP MOD
MESAS 12,100 S/ 323,675,000.00 S/ 554,580,000.00
SILLAS 48,800 S/ 549,000,000.00 S/ 780,880,000.00

TOTALES CANTIDAD COSTO UNITARIO

MESAS S/ 1,336,310,000.00 12,100 S/ 110,438.84
SILLAS S/ 1,988,180,000.00 48,800 S/ 40,741.39
metalicas para el año 2013, establece las siguientes politicas

https://www.youtube.com/watch?v=HNuVVGuRm_A&t=9s

IV Trimestre TOTAL
45% 100%
5,400 12,000
21,600 48,000

ON
IV Trimestre TOTAL

700 700
5,400 12,000
6,100 12,700
-240 -600
5,860 12,100
12,100

ON
IV Trimestre TOTAL
 2,000 2,000
21,600 48,000
23,600 50,000
-1,920 -1,200
21,680 48,800

https://www.youtube.com/watch?v=fo

III TRIMESTRE IV TRIMESTRE TOTAL

2340.0 und. 5860.0 und. 12100.0 und.
9120.0 und. 21680.0 und. 48800.0 und.

3510.0mts 8790.0mts 18150.0 mts

4560.0mts 10840.0mts 24400.0 mts
8070.0 mts 19630.0 mts 42550.0 mts
S/ 12,000.00 S/ 12,000.00 S/ 12,000.00
S/ 96,840,000.00 S/ 235,560,000.00 S/ 510,600,000.00

5850.0 mts 14650.0 mts 30250.0 mts

13680.0 mts 32520.0 mts 73200.0 mts
19530.0 mts 47170.0 mts 103450.0 mts
S/ 3,500.00 S/ 3,500.00 S/ 3,500.00
S/ 68,355,000.00 S/ 165,095,000.00 S/ 362,075,000.00

S/ 165,195,000.00 S/ 400,655,000.00 S/ 872,675,000.00

https://www.youtube.com/watch?v=GkNoea2

VR. TOTAL HORA

5600.00
 7200.00
2700
7200.00

IV TRIMESTRE TOTAL
10,975.00 35,100.00
24,800.00 90,800.00

2,743.75 8,775.00
6,200.00 22,700.00
8,943.75 31,475.00
5,600.00 5,600.00
50,085,000.00 176,260,000.00

21,950.00 70,200.00
24,800.00 90,800.00
46,750.00 161,000.00
7,200.00 7,200.00
336,600,000.00 1,159,200,000.00
386,685,000.00 1,335,460,000.00

CACION "CIF"

https://www.youtube.com/watch?v=vWGPbPL

IV TRIMESTRE TOTAL

2,743.75 8,775.00
21,950.00 70,200.00
24,693.75 78,975.00

6,200.00 22,700.00
24,800.00 90,800.00
 31,000.00 113,500.00
55,693.75 192,475.00

TV

3,300.00
1,800.00
300.00 X4
5,400.00

5,800.00

IV TRIMESTRE TOTAL

24,693.75 78,975.00
5,800.00 5,800.00
143,223,750.00 458,055,000.00

31,000.00 113,500.00
5,800.00 5,800.00
179,800,000.00 658,300,000.00
323,023,750.00 1,116,355,000.00

totales COSTO DE PRODUCCION MP

S/ 217,800,000.00 S/ 323,675,000.00
S/ 105,875,000.00
S/ 292,800,000.00 S/ 549,000,000.00
 S/ 256,200,000.00
S/ 872,675,000.00

totales
S/ 49,140,000.00 S/ 554,580,000.00
S/ 505,440,000.00
S/ 127,120,000.00 S/ 780,880,000.00
S/ 653,760,000.00
S/ 1,335,460,000.00

CIF TOTALES
458,055,000.00 S/ 1,336,310,000.00
658,300,000.00 S/ 1,988,180,000.00
S/ 3,324,490,000.00
uVVGuRm_A&t=9s
outube.com/watch?v=fozZfuvG8u4

be.com/watch?v=GkNoea2FXzY
com/watch?v=vWGPbPLu9RM
 ADA 6 VIDEO PARTE 1
MUEBLES METALICAS LTDA, necesita realizar presupuestos de mesas metalicas y sillas metalicas para el año 2013, establece
a) VENTAS:
mesas metal 12,000
silla metal 48,000

b) DISTRIBUCION PORCENTUAL DE LAS VENTAS:

I Trimestre 10%
II trimestre 25%
III Trimestre 20%
IV Trimestre 45%
100%

c) NIVELES DE INVENTARIOS DE PRODUCTOS TERMINADOS:

productos Inv. Inicial Inv. Final
mesas metal 600 700
silla metal 1,200 2,000

d) POLITICAS SOBRE INVENTARIOS DE PRODUCTOS TERMINADOS

mesas metal 10% de las ventas del periodo
silla metal 20% de las ventas del periodo

PRESUPUESTO DE VENTAS
detalle I Trimestre II trimestre III Trimestre
% distribucion 10% 25% 20%
mesa metal 1,200 3,000 2,400
silla metal 4,800 12,000 9,600

PRESUPUESTO DE PRODUCCION
detalle I Trimestre II trimestre III Trimestre
mesas metal
I. FINAL 120 300 240
+VENTAS 1,200 3,000 2,400
NECESIDADES 1,320 3,300 2,640
-I INICIAL -600 -120 -300
PRODUCCION 720 3,180 2,340

PRESUPUESTO DE PRODUCCION
detalle I Trimestre II trimestre III Trimestre
sillas metal
I. FINAL 960 2,400 1,920
+VENTAS 4,800 12,000 9,600
NECESIDADES 5,760 14,400 11,520
-I INICIAL -1,200 -960 -2,400
PRODUCCION 4,560 13,440 9,120

ADA 7 VIDEO PARTE 2

E) REQUERIMIENTO DE MATERIAS PRIMAS:

MATERIA PRIMA mesa metal silla metal preio unitario

MP A LAMINA 1.5mts 0.5mts S/ 12,000.00
MP B TUBO 2.5mts 1.5mts S/ 3,500.00

PRESUPUESTO DE CONSUMO Y COSTO DE MATERIAS PRIMAS

DETALLE I TRIMESTRE II TRIMESTRE

Produccion de Mesas de Metal 720.0 und. 3180.0 und.
Produccion de Sillas Metal 4560.0 und. 13440.0 und.
LAMINA
Cosumo de mesa metal 1.5 mts 1080.0mts 4770.0mts
cosumo de sillas metal 0.5 mts 2280.0mts 6720.0mts
Total consumo Lamina 3360.0 mts 11490.0 mts
Precio unitario Lamina S/ 12,000.00 S/ 12,000.00
Subtotal Costo Lamina S/ 40,320,000.00 S/ 137,880,000.00

TUBO
Consumo de mesa 2.5mts 1800.0 mts 7950.0 mts
Consumo de silla 1.5mts 6840.0 mts 20160.0 mts
Total Consumo Tubo 8640.0 mts 28110.0 mts
Precio Unitario Tubo S/ 3,500.00 S/ 3,500.00
Subtotal Costo Tubo S/ 30,240,000.00 S/ 98,385,000.00

Total Costo Materia Prima: S/ 70,560,000.00 S/ 236,265,000.00

ADA 8 PRESUPUESTO DE MANO DE OBRA

H. NECESIDADES DE LA MANO DE OBRA DIRECTA (MOD)

PROCESO MESAS METAL SILLA METAL SALARIO HORA

corte 0.25 0.25 3,500.00
armado 2.00 1.00 4,500.00

PRESUPUESTO DE CONSUMO Y COSTO DE MOD

MOD I TRIMESTRE II TRIMESTRE III TRIMESTRE

producto Mesas metal 720.0 und. 3180.0 und. 2340.0 und.
producto Sillas metal 4560.0 und. 13440.0 und. 9120.0 und.
CORTE
Cons. 1e produ. 180.00 795.00 585.00
cons. 2d produ. 1,140.00 3,360.00 2,280.00
total consumo horario 1,320.00 4,155.00 2,865.00
precio unitario S/ 5,600.00 S/ 5,600.00 S/ 5,600.00
subtotal costo MOD S/ 7,392,000.00 S/ 23,268,000.00 S/ 16,044,000.00
ARMADO
Cons. 1e produ. 1,440.00 6,360.00 4,680.00
cons. 2d produ. 4,560.00 13,440.00 9,120.00
total consumo horario 6,000.00 19,800.00 13,800.00
precio unitario S/ 7,200.00 S/ 7,200.00 S/ 7,200.00
subtotal costo MOD S/ 43,200,000.00 S/ 142,560,000.00 S/ 99,360,000.00
TOTAL COSTO MOD S/ 50,592,000.00 S/ 165,828,000.00 S/ 115,404,000.00

ADA 9-10 COSTOS INDIRECTOS DE FABRICACION "CIF"

PRESUPUESTO DE CIF
I. PRESUPUESTO DE CIF:
Los CIF variables se estimaron con las siguientes formulas presupuestal:
Materiales Indirectos: Y=1,285,000 + 3,300(X)
Energia: Y=367,000 + 1,800(X)
Mantenimiento: Y=3,285,000 + 300(X)
Nota: X = horas mano de obra directa (HMOD)
Los CIF fijos se presupuestaron asi: Supervisor(trim) 4,500,000
Impuestos (Año) 12,053,000
Seguros (quatrimestre) 7,800,000
Depresiacion bimestral 3,100,000

Numeros de horas MOD

MOD I TRIMESTRE II TRIMESTRE III TRIMESTRE
mesa metal
PROCESO 1 180.00 795.00 585.00
PROCESO 2 1,440.00 6,360.00 4,680.00
TOTAL HMOD Producto 1,620.00 7,155.00 5,265.00
silla metal
PROECESO 1 1,140.00 3,360.00 2,280.00
PROECESO 2 4,560.00 13,440.00 9,120.00
TOTAL HMOD Producto 5,700.00 16,800.00 11,400.00
TOTAL HMOD 7,320.00 23,955.00 16,665.00

CALCULO DE LA FORMULA PRESUPUESTAL GENERAL

CONCEPTOS VR. FACT CONV CIFPF
Supervisor (trim) 4,500,000 X4 18,000,000.00
Impuestos (Año) 12,053,000 X1 12,053,000.00
Seguros (Quatrimestre) 7,800,000 X3 23,400,000.00
Depreciacion: (Bimestre) 3,100,000 X6 18,600,000.00
Materiales Indirectos 1,285,000.00
Energia 367,000.00
Mantenimiento 3,285,000.00
TOTAL CIF Producto X 76,990,000.00
FPG = CIFPF + TV x (BASE)
CIFP(NOP)= 76,990,000 5,400 88,225
CIFP(NOP)= 76,990,000 476,415,000
CIFP(NOP)= 553,405,000

CIFP 553,405,000 TS=

TS=
NOP 88,225.00

PRESUPUESTO DE CIF
DETALLE I TRIMESTRE II TRIMESTRE III TRIMESTRE
MESA METAL
TOTAL HORAS 1,620.00 7,155.00 5,265.00
TS 6,272.66 6,272.66 6,272.66
TOTAL CIF MESA METAL 10,161,701.33 44,880,847.55 33,025,529.33

SILLA METAL
TOTAL HORAS 5,700.00 16,800.00 11,400.00
TS 6,272.66 6,272.66 6,272.66
TOTAL CIF SILLA METAL 35,754,134.32 105,380,606.40 71,508,268.63
TOTAL CIF 45,915,835.65 150,261,453.95 104,533,797.96

MP MATERIALES mts precio unitario

lamina 18150.0 mts S/ 12,000.00
MESAS
tubo 30250.0 mts S/ 3,500.00
 lamina 24400.0 mts S/ 12,000.00
SILLAS
tubo 73200.0 mts S/ 3,500.00

MOD DEPARTAMENTO horas VR. TOTAL HORA

corte 3,025.00 S/ 5,600.00
MESAS
armado 24,200.00 S/ 7,200.00
corte 12,200.00 S/ 5,600.00
SILLAS
armado 48,800.00 S/ 7,200.00

CANTIDAD MP MOD
MESAS 12,100 S/ 323,675,000.00 S/ 191,180,000.00
SILLAS 48,800 S/ 549,000,000.00 S/ 419,680,000.00

TOTALES CANTIDAD COSTO UNITARIO

MESAS S/ 685,628,036.27 12,100 S/ 56,663.47
SILLAS S/ 1,351,311,963.73 48,800 S/ 27,690.82
metalicas para el año 2013, establece las siguientes politicas

https://www.youtube.com/watch?v=HNuVVGuRm_A&t=9s

S
IV Trimestre TOTAL
45% 100%
5,400 12,000
21,600 48,000

ON
IV Trimestre TOTAL

700 700
5,400 12,000
6,100 12,700
-240 -600
5,860 12,100
12,100

ON
IV Trimestre TOTAL
 2,000 2,000
21,600 48,000
23,600 50,000
-1,920 -1,200
21,680 48,800

https://www.youtube.com/watch?v=fozZfuvG8u4

III TRIMESTRE IV TRIMESTRE TOTAL

2340.0 und. 5860.0 und. 12100.0 und.
9120.0 und. 21680.0 und. 48800.0 und.

3510.0mts 8790.0mts 18150.0 mts

4560.0mts 10840.0mts 24400.0 mts
8070.0 mts 19630.0 mts 42550.0 mts
S/ 12,000.00 S/ 12,000.00 S/ 12,000.00
S/ 96,840,000.00 S/ 235,560,000.00 S/ 510,600,000.00

5850.0 mts 14650.0 mts 30250.0 mts

13680.0 mts 32520.0 mts 73200.0 mts
19530.0 mts 47170.0 mts 103450.0 mts
S/ 3,500.00 S/ 3,500.00 S/ 3,500.00
S/ 68,355,000.00 S/ 165,095,000.00 S/ 362,075,000.00

S/ 165,195,000.00 S/ 400,655,000.00 S/ 872,675,000.00

https://www.youtube.com/watch?v=GkNoea2FXzY

VR. TOTAL HORA 60% de salario hora salario hora+60%

5,600.00 2,100.00 5,600.00
 7,200.00 2,700.00 7,200.00

IV TRIMESTRE TOTAL
5860.0 und. 12100.0 und.
21680.0 und. 48800.0 und.

1,465.00 3,025.00
5,420.00 12,200.00
6,885.00 15,225.00
S/ 5,600.00 S/ 5,600.00
S/ 38,556,000.00 S/ 85,260,000.00

11,720.00 24,200.00
21,680.00 48,800.00
33,400.00 73,000.00
S/ 7,200.00 S/ 7,200.00
S/ 240,480,000.00 S/ 525,600,000.00
S/ 279,036,000.00 S/ 610,860,000.00

ICACION "CIF"

https://www.youtube.com/watch?v=vWGPbPLu9RM

IV TRIMESTRE TOTAL

1,465.00 3,025.00
11,720.00 24,200.00
13,185.00 27,225.00

5,420.00 12,200.00
 21,680.00 48,800.00
27,100.00 61,000.00
40,285.00 88,225.00

TV

3,300.00
1,800.00
300.00
5,400.00

6,272.66

IV TRIMESTRE TOTAL

13,185.00 27,225.00
6,272.66 6,272.66
82,704,958.06 170,773,036.27

27,100.00 61,000.00
6,272.66 6,272.66
169,988,954.38 382,631,963.73
252,693,912.44 553,405,000.00

totales COSTO DE PRODUCCION MP

S/ 217,800,000.00 S/ 323,675,000.00
S/ 105,875,000.00
 S/ 292,800,000.00 S/ 549,000,000.00
S/ 256,200,000.00
S/ 872,675,000.00

totales
S/ 16,940,000.00 S/ 191,180,000.00
S/ 174,240,000.00
S/ 68,320,000.00 S/ 419,680,000.00
S/ 351,360,000.00
S/ 610,860,000.00

CIF TOTALES
170,773,036.27 S/ 685,628,036.27
382,631,963.73 S/ 1,351,311,963.73
S/ 2,036,940,000.00
uVVGuRm_A&t=9s
=fozZfuvG8u4

GkNoea2FXzY
GPbPLu9RM