Documentos de Académico
Documentos de Profesional
Documentos de Cultura
ELEGANCE
Costo mano de obra Consumo Precio de mano de oCosto unitario mano de obra
Corte 2.80 $ 130.00 $ 364.00
Ensamble 3.80 $ 120.00 $ 456.00
Terminacion y empaque 1.50 $ 106.00 $ 159.00
Total mano de obra directa $ 979.00
SUMMER
Material Consumo Precio de compra Costo unitario
Poliester Elastano 0.35 $ 8,900.00 $ 3,115.00
Elastico 0.55 $ 1,050.00 $ 577.50
Bolsa de empaque 1.00 $ 205.00 $ 205.00
Total costo materiales $ 3,897.50
80000 80000
SUMMER Enero Febrero Marzo
% 3% 4% 6%
Unidades 2400 3200 4800
Ventas Brutas $ 23,884,137.93 $ 31,845,517.24 $ 47,768,275.86
Descuento Comercial $ 1,910,731.03 $ 2,547,641.38 $ 3,821,462.07
Ventas Netas $ 21,973,406.90 $ 29,297,875.86 $ 43,946,813.79
Iva $ 4,174,947.31 $ 5,566,596.41 $ 8,349,894.62
Facturacion $ 26,148,354.21 $ 34,864,472.28 $ 52,296,708.41
NORTE 10%
CENTRO 40%
Elegance
Enero Febrero Marzo
Unidades 1000 3000 2000
Ventas Brutas $ 12,606,666.67 $ 37,820,000.00 $ 25,213,333.33
Descuento Comercial $ 630,333.33 $ 1,891,000.00 $ 1,260,666.67
Ventas Netas $ 11,976,333.33 $ 35,929,000.00 $ 23,952,666.67
Iva $ 2,275,503.33 $ 6,826,510.00 $ 4,551,006.67
Facturacion $ 14,251,836.67 $ 42,755,510.00 $ 28,503,673.33
CENTRO 30%
SUR 40%
ORIENTAL 10%
Elegance
Enero Febrero Marzo
Unidades 250 750 500
Ventas Brutas $ 3,151,666.67 $ 9,455,000.00 $ 6,303,333.33
Descuento Comercial $ 157,583.33 $ 472,750.00 $ 315,166.67
Ventas Netas $ 2,994,083.33 $ 8,982,250.00 $ 5,988,166.67
Iva $ 568,875.83 $ 1,706,627.50 $ 1,137,751.67
Facturacion $ 3,562,959.17 $ 10,688,877.50 $ 7,125,918.33
ORIENTAL 20%
TOTALES ZONAS
SUMMER - ELEGANCE Enero Febrero Marzo
Unidades 4900 10700 9800
Ventas Brutas $ 55,400,804.60 $ 126,395,517.24 $ 110,801,609.20
Descuento Comercial $ 3,486,564.37 $ 7,275,141.38 $ 6,973,128.74
Ventas Netas $ 51,914,240.23 $ 119,120,375.86 $ 103,828,480.46
Iva $ 9,863,705.64 $ 22,632,871.41 $ 19,727,411.29
Facturacion $ 61,777,945.87 $ 141,753,247.28 $ 123,555,891.75
CONTADO 10%
30 DIAS 20%
60 DIAS 25%
90 DIAS 45%
100%
PRESUPUESTO RECUPERADO
PRESUPUESTOS DE PRODUCCION
Enero Febrero Marzo
ELEGANCE
Presupuesto de ventas 2500 7500 5000
Inventario final 3750 2500 6250
Inventario inicial 1500 3750 2500
Total de unidades de produccion 4750 6250 8750
Costo CIF
995.5
100
1095.5
$ 5,772.00
42%
9951.72
5%
5% 19% $ 1,260.67
8%
10%
20%
25%
45%
$ 119,389,112.56
$ 55,240,857.32 $ 99,433,543.18
$ 38,963,015.02 $ 48,703,768.77 $ 87,666,783.79
$ 21,224,731.12 $ 42,449,462.24 $ 53,061,827.80 $ 95,511,290.05
$ 30,093,873.07 $ 60,187,746.14 $ 75,234,682.67 $ 135,422,428.81
$ 37,219,791.40 $ 74,439,582.80 $ 93,049,478.51
$ 31,837,096.68 $ 63,674,193.37
$ 19,328,483.63
$ 234,817,716.02 $ 220,680,647.26 $ 238,136,149.13 $ 277,022,652.21 $ 311,474,584.31
TOTAL
100%
80000
$ 796,137,931.03
$ 63,691,034.48
$ 732,446,896.55
$ 139,164,910.34
$ 871,611,806.90
TOTAL
205000
$ 2,371,971,264.37
$ 142,482,701.15
$ 2,229,488,563.22
$ 423,602,827.01
$ 2,653,091,390.23
TOTAL
25000
$ 315,166,666.67
$ 15,758,333.33
$ 299,408,333.33
$ 56,887,583.33
$ 356,295,916.67
TOTAL
8000
$ 79,613,793.10
$ 6,369,103.45
$ 73,244,689.66
$ 13,916,491.03
$ 87,161,180.69
TOTAL
33000
$ 394,780,459.77
$ 22,127,436.78
$ 372,653,022.99
$ 70,804,074.37
$ 443,457,097.36
TOTAL
50000
$ 630,333,333.33
$ 31,516,666.67
$ 598,816,666.67
$ 113,775,166.67
$ 712,591,833.33
TOTAL
24000
$ 238,841,379.31
$ 19,107,310.34
$ 219,734,068.97
$ 41,749,473.10
$ 261,483,542.07
TOTAL
74000
$ 869,174,712.64
$ 50,623,977.01
$ 818,550,735.63
$ 155,524,639.77
$ 974,075,375.40
TOTAL
37500
$ 472,750,000.00
$ 23,637,500.00
$ 449,112,500.00
$ 85,331,375.00
$ 534,443,875.00
TOTAL
32000
$ 318,455,172.41
$ 25,476,413.79
$ 292,978,758.62
$ 55,665,964.14
$ 348,644,722.76
TOTAL
69500
$ 791,205,172.41
$ 49,113,913.79
$ 742,091,258.62
$ 140,997,339.14
$ 883,088,597.76
TOTAL
12500
$ 157,583,333.33
$ 7,879,166.67
$ 149,704,166.67
$ 28,443,791.67
$ 178,147,958.33
TOTAL
16000
$ 159,227,586.21
$ 12,738,206.90
$ 146,489,379.31
$ 27,832,982.07
$ 174,322,361.38
TOTAL
28500
$ 316,810,919.54
$ 20,617,373.56
$ 296,193,545.98
$ 56,276,773.74
$ 352,470,319.71
TOTAL
205000
$ 2,371,971,264.37
$ 142,482,701.15
$ 2,229,488,563.22
$ 423,602,827.01
$ 2,653,091,390.23
TOTAL
125000
62500
62750
124750
TOTAL
80000
32000
34040
77960
Detalles de la materia prima valor compra cantidades inventario in
Poliester-Elastano 8900
Elastico 1050
Cremalleras 600
Bolsas 205
A 90 DIAS
10%
$ 7,679,176.00
$ 19,788,950.00 $ 9,894,475.00
$ 82,102,200.00 $ 27,367,400.00 $ 13,683,700.00
$ 9,808,099.00 $ 58,848,594.00 $ 19,616,198.00 $ 9,808,099.00
$ 7,614,166.00 $ 45,684,996.00 $ 15,228,332.00
$ 8,289,060.00 $ 49,734,360.00
$ 12,949,950.00
ANALISIS
entario inicial politica de inventario consumo elegance
46405710 36 0.5
2752409 9 0.6
2400000 25% 2
750000 20% 1
costo total
$ 750,000.00
$ 40,999,180.00
$ 41,749,180.00
$ 465,563.35
$ 40,730,887.45
8461860.0
60%
40%
TOTAL
89661
5475.6
5748.6
89388.00
$ 8,900.00
$ 795,553,200.00
TOTAL
$ 117,728
$ 1,942
$ 3,191
$ 116,479
$ 1,050
$ 122,302,950.00
TOTAL
$ 249,500.00
$ 1,875.000
$ 4,000.00
$ 247,375.00
$ 600.00
$ 148,425,000.00
TOTAL
202710
2286
5000
199996.00
$ 205.00
$ 40,999,180.00
ENERO DEL 2022 FEBRERO DEL 2022 MARZO DEL 2022 TOTAL
$ 6,085,780.00
$ 76,791,760.00
$ 98,944,750.00
$ 136,837,000.00
$ 98,080,990.00
$ 76,141,660.00
$ 82,890,600.00
$ 129,499,500.00
$ 177,811,660.00
$ 14,969,134.00 $ 149,691,340.00
$ 13,411,800.00 $ 6,705,900.00 $ 67,059,000.00
$ 4,467,774.00 $ 1,489,258.00 $ 744,629.00 $ 7,446,290.00
$ 32,848,708.00 $ 8,195,158.00 $ 744,629.00 $ 1,107,280,330.00