TALLER PRESUPUESTO.

La empresa LACTEOS DUITAMA LTDA se encuentra en el mercado con tres productos A, B y C el precio
unitario de cada producto es:
A
=
630
B
=
250
C
=
710
Los datos historicos que se muestran son:
AO

PRODU
CT A

1
2
3
4
5
6
15

PRODUCTO B

PRODUCTO C

510
545
570
589
617
?
2,831

420
435
456
480
498
?
2,289

640
642
655
670
681
690
3,978

Realizar la proyeccion para el ao 6 por el metodo de minimos cuadrados

La empresa LACTEOS DUITAMA LTDA tiene una participacion en 4 ciudades: Tunja, Duitama, Sogamoso y paipa
PRODUCTO/PERIODO
1
2
ZONA
A
B
C
A
B
C
A
Tunja
6%
7%
3%
2%
4%
15%
7%
Duitama
10%
8%
5%
3%
6%
4%
12%
Sogamoso
5%
9%
8%
10%
10%
7%
8%
Paipa
9%
11%
9%
5%
5%
9%
8%
TOTAL
30%
35%
25%
20%
25%
35% 35%
Se requiere Presupuesto de ventas y unidades para el ao 6,
Los productos consumen 4 tipos de materiales

A
B
C

COSTO UNITARIO

MP 1
LT
4
7
2

MP 2
LT
5
3
3

MP 3
PIEZAS
6
4
5

MP 4
UND
3
4
5

MP 1
LT
10.7

MP 2
LT
14.5

MP 3
PIEZAS
13.9

MP 4
UND
16.5

Cada trimestre los costos unitarios incrementan

1
2
3
4

MP 1
MP 2
MP 3
MP4

=
=
=
=

12%
6%
8%
9%

Proyeccion ventas ao 6, de produccin de materiales requeridos

Inventario I
Inventario F

A
35
27

B
31
33

dada en miles
C
28
25

Las politicas de ventas es tener la 5 parte de las unidades a vender del presupuesto de los periodos 2,3,4

3
B
3%
4%
5%
3%
15%

C
2%
3%
5%
5%
15%

A
1%
7%
3%
4%
15%

4
B
3%
8%
11%
3%
25%

C
TOTAL
10%
63%
7%
77%
3%
84%
5%
76%
25%

PRODUCTO/PERIODO
ZONA
Tunja
Duitama
Sogamoso
Paipa
TOTAL

PRODUCTO/PERIODO
ZONA
Tunja
Duitama
Sogamoso
Paipa
TOTAL

UND
690.6
690.6
690.6
690.6

A
41.44
69.06
34.53
62.15
207.18

1
UND
643.6
643.6
643.6
643.6
2574.40

1
UND
435.078
435.078
435.078
435.078

$
$
$

A
$ 26.10
43.508
21.754
39.157
130.523

UND
160.900
160.900
160.900
160.900
643.600

1
B
45.05
51.49
57.92
70.80
225.26

UND
518.10
518.10
518.10
518.10
2072.40

C
15.54
25.91
41.45
46.63
129.53

2
B
25.74
38.62
64.36
32.18
160.90

A
13.81
20.72
69.06
34.53
138.12

1
$
$
$
$

B
11.263
12.872
14.481
17.699
56.315

UND
367.851
367.851
367.851
367.851
1471.404

$
$
$
$

C
11.036
18.393
29.428
33.107
91.963

A
8.702
13.052
43.508
21.754
87.016

2
B
$
$
$
$

6.436
9.654
16.090
8.045
40.225

2
C
77.72
20.72
36.27
46.63
181.34

3
B
19.308
25.744
32.18
19.308
96.54

A
48.34
82.87
55.25
55.25
241.71

2
C
$
$
$
$

55.178
14.714
25.750
33.107
128.748

3
B

A
$
$
$
$

4
C
10.36
15.54
25.91
25.91
77.72

30.455
52.209
34.806
34.806
152.277

$
$
$
$

A
6.91
48.34
20.72
27.62
103.59

4
C
4.827
6.436
8.045
4.827
24.135

$
$
$
$

7.357
11.036
18.393
18.393
55.178

A
$
$
$
$

4.351
30.455
13.052
17.403
65.262

4
B
19.31
51.49
70.80
19.31
160.90

4
B
$
$
$
$

4.827
12.872
17.699
4.827
40.225

TOTAL A

C
51.81
36.27
15.54
25.91
129.53

$
$
$
$

C
36.785
25.750
11.036
18.393
91.963

TOTAL B

110.50
220.99
179.56
179.56
690.60

109.41
167.34
225.26
141.59
643.60

TOTAL A
$
$
$
$

69.612
139.225
113.120
113.120
435.078

TOTAL C
155.43
98.44
119.16
145.07
518.10

TOTAL B
$
$
$
$

27.353
41.834
56.315
35.398
160.900

TOTAL C
$
$
$
$

110.355
69.892
84.606
102.998
367.851

INVENTARIO INICIAL

35.00

31.00

28.00

27.62

32.18

UND A VENDER

207.18

225.26

129.53

138.12

160.90

INVENTARIO FINAL

27.62

32.18

36.27

48.34

19.31

UNIDADES DISPONIBLES

234.80

257.44

165.79

186.46

180.21

UNIDADES A PRODUCIR

199.80

226.44

137.79

158.84

148.03

36.27

48.34

19.31

15.54

20.72

32.18

181.34

241.71

96.54

77.72

103.59

160.90

15.54

20.72

32.18

25.91

27.00

33.00

196.88

262.43

128.72

103.62

130.59

193.90

160.61

214.09

109.41

88.08

109.87

161.72

C
25.91
129.53
25.00
154.53
128.62

SALARIO
MENSUAL

CARGO

PRODUCCION
650,000.00
650,000.00
700,000.00
750,000.00
650,000.00
650,000.00
850,000.00

OPERARIO D1
OPERARIO D1
OPERARIO D2
SUPERVISOR D3
OPERARIO D4
OPERARIO D4

SUPERVISOR D5
TOTAL NOMINA

4,900,000.00

TOTAL PARA PRESUPUESTO

CARGO

4,900,000.00

TOTAL DEVENGADO

PRODUCCION
OPERARIO D1
OPERARIO D1
OPERARIO D2
SUPERVISOR D3
OPERARIO D4
OPERARIO D4

SUPERVISOR D5
TOTAL NOMINA

$
$
$
$
$
$
$

724,000.00
724,000.00
774,000.00
824,000.00
724,000.00
724,000.00
924,000.00

5,418,000.00

AUXILIO

TOTAL

TRANSPORTE

DEVENGADO

74,000.00
74,000.00
74,000.00
74,000.00
74,000.00
74,000.00
74,000.00

CESANTIAS

INTERESES
CESANTIAS
-

60,333.33
60,333.33
64,500.00
68,666.67
60,333.33
60,333.33
77,000.00

7,240.00
7,240.00
7,740.00
8,240.00
7,240.00
7,240.00
9,240.00

518,000.00

724,000.00
724,000.00
774,000.00
824,000.00
724,000.00
724,000.00
924,000.00
5,418,000.00

451,500.00

54,180.00

518,000.00

5,418,000.00

451,500.00

54,180.00

TOTAL
APROPIACIONES Y
PROVICIONES

COSTOS MANO DE
OBRA

353,093.00
353,093.00
379,020.67
404,948.33
353,093.00
353,093.00
456,803.67

$ 2,653,144.67

$
$
$
$
$
$
$

VALOR HORA

1,077,093.00
1,077,093.00
1,153,020.67
1,228,948.33
1,077,093.00
1,077,093.00
1,380,803.67

$ 8,071,144.67

4,487.89
4,487.89
4,804.25
5,120.62
4,487.89
4,487.89
5,753.35

33,629.77

PRIMA
SERVICIOS

VACACIONES

APORTES
SALUD

55,250.00
55,250.00
59,500.00
63,750.00
55,250.00
55,250.00
72,250.00

APORTES
PENSION

60,333.33
60,333.33
64,500.00
68,666.67
60,333.33
60,333.33
77,000.00

27,083.33
27,083.33
29,166.67
31,250.00
27,083.33
27,083.33
35,416.67

78,000.00
78,000.00
84,000.00
90,000.00
78,000.00
78,000.00
102,000.00

451,500.00

204,166.67

###

588,000.00

451,500.00

204,166.67

###

588,000.00

APORTES
ARP

APORTES
CAJA COMP

APORTES
ICBF

APORTES
SENA
-

3,393.00
3,393.00
3,654.00
3,915.00
3,393.00
3,393.00
4,437.00

28,960.00
28,960.00
30,960.00
32,960.00
28,960.00
28,960.00
36,960.00

19,500.00
19,500.00
21,000.00
22,500.00
19,500.00
19,500.00
25,500.00

13,000.00
13,000.00
14,000.00
15,000.00
13,000.00
13,000.00
17,000.00

25,578.00

216,720.00

147,000.00

98,000.00

25,578.00

216,720.00

147,000.00

98,000.00

PRESUPUESTO MANO DE OBRA

PERIO

DEPARTAMENTO
DEPARTAMENTO 01

DEPARTAMENTO 02

DEPARTAMENTO 03

DEPARTAMENTO 04

DEPARTAMENTO 05

TIEMPO POR UNIDAD

A

0.30

0.60

0.60

0.40

0.50

0.50

0.50

0.70

0.40

0.70

0.60

0.90

0.50

0.90

0.80

PERIO
DEPARTAMENTO
DEPARTAMENTO 01

A
B
C

VALOR HORA
4488
4488
4488

DEPARTAMENTO 02

A
B
C

4804
4804
4804

A
B

5121
5121

DEPARTAMENTO 03

DEPARTAMENTO 03
C

5121

DEPARTAMENTO 04

A
B
C

4488
4488
4488

DEPARTAMENTO 05

A
B
C

5753
5753
5753

TO MANO DE OBRA
PERIODO UNO

PERIODO DOS

UNIDADES A
PRODUCIR

TIEMPO TOTAL

TIEMPO POR
UNIDAD

UNIDADES A
PRODUCIR

199.80

59.94

0.30

158.84

226.44

135.86

0.60

148.03

137.79

82.68

0.60

160.61

199.80

79.92

0.40

158.84

226.44

113.22

0.50

148.03

137.79

68.90

0.50

160.61

199.80

99.90

0.50

158.84

226.44

158.51

0.70

148.03

137.79

55.12

0.40

160.61

199.80

139.86

0.70

158.84

226.44

135.86

0.60

148.03

137.79

124.01

0.90

160.61

199.80

99.90

0.50

158.84

226.44

203.80

0.90

148.03

137.79

110.23

0.80

160.61

PERIODO UNO
CANTIDAD DE TIEMPO
59.94
135.86
82.68

PERIODO DOS
VALOR TOTAL
269,009.36
609,742.35
371,037.00

TIEMPO POR
UNIDAD
4487.89
4487.89
4487.89

UNIDADES A
PRODUCIR
47.65
88.82
96.37

79.92
113.22
68.90

383,963.57
543,937.50
330,993.80

4804.25
4804.25
4804.25

63.54
74.01
80.31

99.90
158.51

511,559.98
811,658.93

5120.62
5120.62

79.42
103.62

55.12

282,232.08

5120.62

64.24

139.86
135.86
124.01

627,688.51
609,742.35
556,555.49

4487.89
4487.89
4487.89

111.19
88.82
144.55

99.90
203.80
110.23

574,771.03
1,172,509.43
634,212.33

5753.35
5753.35
5753.35

79.42
133.23
128.49

8,289,613.72

ODO DOS

PERIODO TRES

TIEMPO TOTAL

TIEMPO POR UNIDAD

UNIDADES A
PRODUCIR

TIEMPO TOTAL

47.65

0.30

214.09

64.23

88.82

0.60

109.41

65.65

96.37

0.60

88.08

52.85

63.54

0.40

214.09

85.63

74.01

0.50

109.41

54.71

80.31

0.50

88.08

44.04

79.42

0.50

214.09

107.04

103.62

0.70

109.41

76.59

64.24

0.40

88.08

35.23

111.19

0.70

214.09

149.86

88.82

0.60

109.41

65.65

144.55

0.90

88.08

79.27

79.42

0.50

214.09

107.04

133.23

0.90

109.41

98.47

128.49

0.80

88.08

70.46

ODO DOS

PERIODO TRES
TIEMPO TOTAL
TIEMPO POR UNIDAD
213,854.12
4487.89
398,599.81
4487.89
432,482.46
4487.89

UNIDADES A
PRODUCIR
64.23
65.65
52.85

TIEMPO TOTAL
288,238.16
294,617.25
237,167.80

305,239.16
355,581.97
385,807.92

4804.25
4804.25
4804.25

85.63
54.71
44.04

411,409.30
262,821.45
211,572.09

406,674.37
530,596.39

5120.62
5120.62

107.04
76.59

548,126.32
392,179.94

328,971.03

5120.62

35.23

180,403.47

498,992.95
398,599.81
648,723.69

4487.89
4487.89
4487.89

149.86
65.65
79.27

672,555.72
294,617.25
355,751.70

456,925.19
766,491.02
739,240.86

5753.35
5753.35
5753.35

107.04
98.47
70.46

615,855.70
566,536.84
405,390.15

6,866,780.75

5,737,243.14

PERIODO CUATRO
TIEMPO POR
UNIDAD

UNIDADES A
PRODUCIR

TIEMPO TOTAL

0.30

109.87

32.96

204.78

0.60

161.72

97.03

387.36

0.60

128.62

77.17

309.06

0.40

109.87

43.95

273.04

0.50

161.72

80.86

322.80

0.50

128.62

64.31

257.55

0.50

109.87

54.94

341.30

0.70

161.72

113.20

451.92

0.40

128.62

51.45

206.04

0.70

109.87

76.91

477.82

0.60

161.72

97.03

387.36

0.90

128.62

115.76

463.59

0.50

109.87

54.94

341.30

0.90

161.72

145.55

581.04

0.80

128.62

102.90

412.08

PERIODO CUATRO
TIEMPO POR
UNIDAD
4487.89
4487.89
4487.89

UNIDADES A
PRODUCIR
32.96
97.03
77.17

4804.25
4804.25
4804.25
5120.62
5120.62

TIEMPO TOTAL
147,927.95
435,468.70
346,339.25

919,029.60
1,738,428.10
1,387,026.51

43.95
80.86
64.31

211,141.14
388,471.88
308,961.50

1,311,753.18
1,550,812.80
1,237,335.30

54.94
113.20

281,306.27
579,674.45

1,747,666.94
2,314,109.71

5120.62

51.45

263,445.56

1,055,052.14

4487.89
4487.89
4487.89

76.91
97.03
115.76

345,165.22
435,468.70
519,508.88

2,144,402.41
1,738,428.10
2,080,539.77

5753.35
5753.35
5753.35

54.94
145.55
102.90

316,065.96
837,388.38
591,996.56

1,963,617.88
3,342,925.68
2,370,839.90

6,008,330.41

26,901,968.02

PRESUPUESTO DE MATERIALES A USAR

MATERIAL 1

PERIODO 1

A
B
C

UNIDADES
A
PRODUCIR
199.80
226.44
137.79

PERIODO 2

A
B
C

158.84
148.03
160.61

4.00
7.00
2.00

PERIODO 3

A
B
C

214.09
109.41
88.08

4.00
7.00
2.00

PERIODO 4

A
B
C

109.87
161.72
128.62

4.00
7.00
2.00

DEPARTAMENTO

CANTIDAD
UNITARIA
4.00
7.00
2.00

MATERIAL 1

MATERIAL 2

MATERIAL 3

MATERIAL 4

CANTIDAD
TOTAL
799.22
1585.08
275.58

CANTIDAD
UNITARIA
5.00
3.00
3.00

CANTIDAD
TOTAL
999.02
679.32
413.376

CANTIDAD
UNITARIA
6.00
4.00
5.00

CANTIDAD
TOTAL
1198.82
905.76
688.96

CANTIDAD
UNITARIA
3.00
4.00
5.00

635.35
1036.20
321.22

5.00
3.00
3.00

794.19
444.084
481.833

6.00
4.00
5.00

953.03
592.11
803.06

3.00
4.00
5.00

856.34
765.88
176.15

5.00
3.00
3.00

1070.43
328.236
264.231

6.00
4.00
5.00

1284.52
437.65
440.39

3.00
4.00
5.00

439.49
1132.04
257.24

5.00
3.00
3.00

549.36
485.16
385.86

6.00
4.00
5.00

659.23
646.88
643.10

3.00
4.00
5.00

8,279.80

6,895.10

9,253.50

MATERIAL 4
CANTIDAD
TOTAL
599.412 $
905.76 $
688.96 $

3,596.47
4,075.92
2,066.88

476.514 $
592.112 $
803.055 $

2,859.08
2,664.50
2,409.17

642.258 $
437.648 $
440.385 $

3,853.55
1,969.42
1,321.16

329.616 $ 1,977.70
646.88 $ 2,910.96
643.1 $ 1,929.30
$ 31,634.10
7,205.70 $ 31,634.10

PRESUPUESTO DE COSTOS DE MATERIALES

MATERIAL 1
DEPARTAMENTO

VALOR
UNITARIO
CANTIDAD
10.70
799.22
11.98
635.35
13.42
856.34
15.03
439.49

PRODUCTO
A

1
2
3
4

PRODUCTO
B

1
2
3
4

10.70
11.98
13.42
15.03

1585.08
1036.20
765.88
1132.04

PRODUCTO
C

1
2
3
4

10.70
11.98
13.42
15.03

275.58
321.22
176.15
257.24

ATERIAL 1

MATERIAL 2
VALOR TOTAL
8,551.61
7,614.06
11,493.92
6,606.70

VALOR
UNITARIO
CANTIDAD
14.50
999.02
15.37
794.19
16.29
1070.43
17.27
549.36

MATERIAL 3
VALOR TOTAL
14,485.79
12,206.70
17,439.66
9,487.30

VALOR
UNITARIO
13.90
15.01
16.21
17.51

16,960.36
12,417.77
10,279.76
17,017.65

14.50
15.37
16.29
17.27

679.32
444.084
328.236
485.16

9,850.14
6,825.57
5,347.69
8,378.58

13.90
15.01
16.21
17.51

2,948.75
3,849.52
2,364.35
3,867.02

14.50
15.37
16.29
17.27

413.376
481.833
264.231
385.86

5,993.95
7,405.77
4,304.90
6,663.70

13.90
15.01
16.21
17.51

$ 103,971.47

108,389.76

MATERIAL 3

MATERIAL 4

CANTIDAD
1198.82
953.03
1284.52
659.23

VALOR TOTAL
16,663.65
14,306.86
20,825.81
11,543.15

VALOR
UNITARIO
16.50
17.99
19.60
21.37

905.76
592.11
437.65
646.88

12,590.06
8,888.79
7,095.57
11,326.87

16.50
17.99
19.60
21.37

905.76
592.112
437.648
646.88

14,945.04
10,649.13
8,579.50
13,822.52

688.96
803.06
440.39
643.10

9,576.54
12,055.46
7,139.94
11,260.68

16.50
17.99
19.60
21.37

688.96
803.055
440.385
643.1

11,367.84
14,442.94
8,633.15
13,741.75

143,273.38

CANTIDAD
599.412
476.514
642.258
329.616

VALOR TOTAL
9,890.30
8,570.10
12,590.60
7,043.23

134,276.11

$
$
$
$

49,591.35
42,697.72
62,349.98
34,680.38

$
$
$
$

54,345.60
38,781.26
31,302.51
50,545.62

$
$
$
$

29,887.08
37,753.70
22,442.36
35,533.14

$ 489,910.72
$ 489,910.72

PRESUPUESTO DE COMPRAS

+
=
=
+
=

INVENTARIO FINAL
MATERIAL USADO
TOTAL NECESIDAD
INVENATRIO INICIAL
MATERIAL REQUERIDO
PRECIO UNITARIO
COSTO DE MATERIAL ADQUIRIDO

MATERIAL 1 U
1
249.10
2,659.88
2,908.98
23.60
2,885.38
10.70
30,873.53

MATERIAL 1 U
2
3
224.80
228.60
1,992.77
1,798.38
2,217.57
2,026.98
249.10
224.80
1,968.47
1,802.18
11.98
13.42
23,590.16
24,189.01

MATERIAL 2 U
4
21.80
1,828.77
1,850.57
228.60
1,621.97
15.03
24,382.67

1
215.01
2,091.72
2,306.73
28.98
2,277.75
14.50
33,027.37

2
207.86
1,720.11
1,927.97
215.01
1,712.96
15.37
26,328.13

3
177.55
1,662.90
1,840.44
207.86
1,632.58
16.29
26,598.36

4
26.09
1,420.38
1,446.47
177.55
1,268.92
17.27
21,913.93

1
293.52
2,793.54
3,087.07
35.20
3,051.87
13.90
42,420.97

MATERIAL 3 U
2
270.32
2,348.20
2,618.51
293.52
2,324.99
15.01
34,902.74

3
243.65
2,162.55
2,406.20
270.32
2,135.88
16.21
34,628.97

4
24.30
1,949.21
1,973.51
243.65
1,729.86
17.51
30,289.85

1
233.96
2,194.13
2,428.09
42.00
2,386.09
16.50
39,370.52

MATERIAL 3 U
2
3
190.04
202.45
1,871.68
1,520.29
2,061.72
1,722.74
233.96
190.04
1,827.76
1,532.70
17.99
19.60
32,872.21
30,046.60

4
34.68
1,619.60
1,654.28
202.45
1,451.83
21.37
31,022.60

PRESUPUESTOS DE COSTOS INDIRECTOS DE FABRICACION

DEPARTAMENTO
D1
D2
D3
D4
D5
TOTALES

A
B
C

CIF GENERALES
23,850,000
18,690,000
16,750,000
8,325,000
6,792,000
74,407,000

15
13
16

DPT
D1
D2
D3

10,359
8,367
8,290
27,015

HORAS DE
REPARACION
15
13
16

RECTOS DE FABRICACION

DEPRESACION
6,160,000
5,500,000
7,700,000
1,540,000
1,100,000
22,000,000

IMPUESTO
PREDIAL
672,000
600,000
840,000
168,000
120,000
2,400,000

SERVICIOS
GENERALES
2,681,600
1,508,400
2,095,000
1,257,000
838,000
8,380,000

15 HORAS X PROYECCION AO 6 X 1000

13 HORAS X PROYECCION AO 6 X 1000
16 HORAS X PROYECCION AO 6 X 1000
771,830 TASA PREDETERMINADA POR HORA

ASIGNACION DE
COSTO DE
REPARACION
43.23
34.07
35.48

VALOR
648.40
442.95
567.69

REPARACIONES
648
443
568
1,659

TOTAL COSTO
INDIRECTO POR
DEPARTAMENTO
33,364,248
26,298,843
27,385,568
11,290,000
8,850,000
107,188,659