PRESUPUESTO DE PRODUCCIÓN

Consideraciónes de politicas de Inventarios de producto Terminado de la Empresa

CASO PRACTICO: EMPRESA XY, S.A.

Ventas Estimadas:
Producto Trimestre 1 Trimestre 2 Trimestre 3
A 20,000 40,000 62,500
B 7,500 15,000 32,500

Política de Inventarios de productos terminados: El inventario final de cada trimestre debe

ser al menos la 1/4 parte de las ventas estimadas del siguiente trimestre.

Inventarios:
A B
Inicial 10,000 10,000
Final 20,000 5,000

Trimestre 1 Trimestre 2 Trimestre 3

Producto A
Inventario Final esperado 10,000 15,625 4,375
más: Ventas Presupuestadas 20,000 40,000 62,500
Necesidades Totales 30,000 55,625 66,875
menos: Inventario Inicial esperado 10,000 10,000 15,625
Producción Requerida 20,000 45,625 51,250

Trimestre 1 Trimestre 2 Trimestre 3

Producto B
Inventario Final esperado 3,750 8,125 2,500
más: Ventas Presupuestadas 7,500 15,000 32,500
Necesidades Totales 11,250 23,125 35,000
menos: Inventario Inicial esperado 10,000 3,750 8,125
Producción Requerida 1,250 19,375 26,875
ÓN

de la Empresa

S.A.

Trimestre 4 TOTAL
17,500 140,000
10,000 65,000

de cada trimestre debe

Resumen de la actividad del año

Trimestre 4 TOTAL

20,000 20,000
17,500 140,000
37,500 160,000
4,375 10,000
33,125 150,000

Trimestre 4 TOTAL

5,000 5,000
10,000 65,000
15,000 70,000
2,500 10,000
12,500 60,000
 PRESUPUESTO DE USO Y COSTO DE MATERIALES

CASO PRACTICO: EMPRESA XY, S.A.

Tabla de requerimiento de materiales

Material
Producto X (metros) Y (libras) Z(unidades)
A 2 0 1
B 2 2 3
Costo ($/unidad) B/. 2.50 B/. 5.00 B/. 10.00

Trimestre 1 Trimestre 2
Producción Requerida A 20,000 45,625
Producción Requerida B 1,250 19,375

Material X (metros) Trimestre 1 Trimestre 2

Articulo A 2 40,000 91,250
Articulo B 2 2,500 38,750
Total Material X 42,500 130,000
Costo Unitario de Material B/. 2.50 B/. 2.50
Costo B/. 106,250.00 B/. 325,000.00

Material Y (libras) Trimestre 1 Trimestre 2

Articulo A 0 0 0
Articulo B 2 2,500 38,750
Total Material Y 2,500 38,750
Costo Unitario de Material B/. 5.00 B/. 5.00
Costo B/. 12,500.00 B/. 193,750.00

Material Z (piezas) Trimestre 1 Trimestre 2

Articulo A 1 20,000 45,625
Articulo B 3 3,750 58,125
Total Material Z 23,750 103,750
Costo Unitario de Material B/. 10.00 B/. 10.00
Costo B/. 237,500.00 B/. 1,037,500.00

Gran Total B/. 356,250.00 B/. 1,556,250.00

USO Y COSTO DE MATERIALES

TICO: EMPRESA XY, S.A.

Trimestre 3 Trimestre 4 TOTAL

51,250 33,125 150,000
26,875 12,500 60,000

Trimestre 3 Trimestre 4 TOTAL

102,500 66,250 300,000
53,750 25,000 120,000
156,250 91,250 420,000
B/. 2.50 B/. 2.50 B/. 2.50
B/. 390,625.00 B/. 228,125.00 B/. 1,050,000.00

Trimestre 3 Trimestre 4 TOTAL

0 0 0
53,750 25,000 120,000
53,750 25,000 120,000
B/. 5.00 B/. 5.00 B/. 5.00
B/. 268,750.00 B/. 125,000.00 B/. 600,000.00

Trimestre 3 Trimestre 4 TOTAL

51,250 33,125 150,000
80,625 37,500 180,000
131,875 70,625 330,000
B/. 10.00 B/. 10.00 B/. 10.00
B/. 1,318,750.00 B/. 706,250.00 B/. 3,300,000.00

B/. 1,978,125.00 B/. 1,059,375.00 B/. 4,950,000.00

 PRESUPUESTO DE USO Y COSTO DE MATERIALES

CASO PRACTICO: EMPRESA XY, S.A.

Política de Inventarios de materia prima: El inventario al final de cada trimestre debe

ser al menos la 1/5 parte del material a utilizar el siguiente trimestre.

Inventarios:
X Y Z
Inicial año 20,000 5,000 15,000
Final año 16,000 6,000 13,000

Trimestre 1 Trimestre 2
Total Material X 42,500 130,000
material a
usar Total Material Y 2,500 38,750
Total Material Z 23,750 103,750

Material X Trimestre 1 Trimestre 2

Plantilla de compras Inventario final esperado 26,000 31,250
mas: Uso de materiales 42,500 130,000
Necesidades Totales 68,500 161,250
menos: Inventario Inicial 20,000 26,000
Unidades a comprar 48,500 135,250
Precio de venta B/. 2.50 B/. 2.50
Sub Total ($) B/. 121,250.00 B/. 338,125.00

Material Y Trimestre 1 Trimestre 2

Inventario final esperado 7,750 10,750
Uso de materiales 2,500 38,750
Necesidades Totales 10,250 49,500
Inventario Inicial 5,000 7,750
Unidades a comprar 5,250 41,750
Precio de venta B/. 5.00 B/. 5.00
Sub Total ($) B/. 26,250.00 B/. 208,750.00
Material Z Trimestre 1 Trimestre 2
Inventario final esperado 20,750 26,375
Uso de materiales 23,750 103,750
Necesidades Totales 44,500 130,125
Inventario Inicial 15,000 20,750
Unidades a comprar 29,500 109,375
Precio de venta B/. 10.00 B/. 10.00
Sub Total ($) B/. 295,000.00 B/. 1,093,750.00

GRAN TOTAL B/. 442,500.00 B/. 1,640,625.00

DE USO Y COSTO DE MATERIALES

ACTICO: EMPRESA XY, S.A.

al final de cada trimestre debe

ente trimestre.

Trimestre 3 Trimestre 4 TOTAL

156,250 91,250 420,000
53,750 25,000 120,000
131,875 70,625 330,000

Es un
Trimestre 3 Trimestre 4 TOTAL resumen del
18,250 16,000 16,000 año
156,250 91,250 420,000
174,500 107,250 436,000
31,250 18,250 20,000
143,250 89,000 416,000
B/. 2.50 B/. 2.50 B/. 2.50
B/. 358,125.00 B/. 222,500.00 B/. 1,040,000.00

Trimestre 3 Trimestre 4 TOTAL

5,000 6,000 6,000
53,750 25,000 120,000
58,750 31,000 126,000
10,750 5,000 5,000
48,000 26,000 121,000
B/. 5.00 B/. 5.00 B/. 5.00
B/. 240,000.00 B/. 130,000.00 B/. 605,000.00
 Trimestre 3 Trimestre 4 TOTAL
14,125 13,000 13,000
131,875 70,625 330,000
146,000 83,625 343,000
26,375 14,125 15,000
119,625 69,500 328,000
B/. 10.00 B/. 10.00 B/. 10.00
B/. 1,196,250.00 B/. 695,000.00 B/. 3,280,000.00

B/. 1,794,375.00 B/. 1,047,500.00 B/. 4,925,000.00

 PRESUPUESTO DE MANO DE OBRA

CASO PRACTICO: EMPRESA XY, S.A.

Tiempo estandar en departamento por

producto
Departamento A B
Moldeado 0.1 0.2
Ensamblado 0.3 0.4
Empacado 0.1 0.1

Producción Trimestre 1 Trimestre 2 Trimestre 3

Requerida

A 20,000 45,625 51,250

B 1,250 19,375 26,875

Departamento Moldeado
Producto A 0.1 2,000.00 4,562.50 5,125.00
Producto B 0.2 250.00 3,875.00 5,375.00
Total Horas 2,250.00 8,437.50 10,500.00
Tarifa B/. 10.00 B/. 10.00 B/. 10.00
Monto ($) B/. 22,500.00 B/. 84,375.00 B/. 105,000.00

Departamento Ensamblado
Producto A 0.3 6,000.00 13,687.50 15,375.00
Producto B 0.4 500.00 7,750.00 10,750.00
Total Horas 6,500.00 21,437.50 26,125.00
Tarifa B/. 10.00 B/. 10.00 B/. 10.00
Monto ($) B/. 65,000.00 B/. 214,375.00 B/. 261,250.00

Departamento Armado
Producto A 0.1 2,000.00 4,562.50 5,125.00
Producto B 0.1 125.00 1,937.50 2,687.50
Total Horas 2,125.00 6,500.00 7,812.50
Tarifa B/. 10.00 B/. 10.00 B/. 10.00
Monto ($) B/. 21,250.00 B/. 65,000.00 B/. 78,125.00

GRAN TOTAL B/. 108,750.00 B/. 363,750.00 B/. 444,375.00

 OBRA

XY, S.A.

Trimestre 4 TOTAL

33,125 150,000
12,500 60,000

3,312.50 15,000.00
2,500.00 12,000.00
5,812.50 27,000.00
B/. 10.00 B/. 10.00
B/. 58,125.00 B/. 270,000.00

9,937.50 45,000.00
5,000.00 24,000.00
14,937.50 69,000.00
B/. 10.00 B/. 10.00
B/. 149,375.00 B/. 690,000.00

3,312.50 15,000.00
1,250.00 6,000.00
4,562.50 21,000.00
B/. 10.00 B/. 10.00
B/. 45,625.00 B/. 210,000.00

B/. 253,125.00 B/. 1,170,000.00