Empresa:___LA FURGONERA______________________________________________________

PRESUPUESTO DE PRODUCCIN PARA EL AO: _________________

BALANCE GENERAL
INICIAL
Activos
Activos corrientes

68,039.97

Efectivos (cedula
12)

50,000.00

Cuenta por cobrar

(cedula 3)

9,926.47

Inventarios de
materiales (cedula
5)

6,763.50

Inventarios de
mercancas (cedula
4)

1,350.00

Activos fijos
Terrenos dados
Edificios y equipos
dados

30,000.00
30,000.00

Depreciacin
acumulada dado

10,000.00

Total de activos

50,000.00

Pasivos y capital
Pasivos corrientes
Proveedores
(cedula 7)

4,016.02

IR por pagar
(cedula 12)
Total de capital
Capital social
Utilidades
retenidas

45,983.98
20,000.00
25,983.98

Total de pasivos y
patrimonios
accionistas

50,000.00

CEDULA 1: DETERMINACION DE COSTO Y PRECIO DE VENTA UNITARIO

PRODUCTO: _______CAFE
FRIJOLES
_______________________________________________
DESCRIPCION

UNIDAD DE
MEDIDA

CANTIDAD

P/U

P/T

MATERIA PRIMA
FRIJOLES EN
BOLSA

LBS

5.00

2.00

Total Materia
Prima
MOD
CIF *hrs mod
COSTOS
TOTALES DE
PRODUCCION
VARIABLES

10.00

10.00
HRS
hrs

2.00
2.00

1.50
0.25

3.00
0.50
13.50

Utilidad unitaria
Precio de venta

20.25
33.75

CEDULA 2: PRESUPUESTO DE VENTAS FISICAS Y VALORES Y FORMAS DE VENTAS

Descripcin
Ventas esperadas
fsicas

MES 1
1,000.00

MES 2

MES 3
1,020

MES 4
1,040

MES 5
1,061

1,082

Precio unitario de
venta (cedula 1)

33.75

33.75

33.75

33.75

33.75

Ventas esperadas
valores

33,750.00

34,425.00

35,113.50

35,815.77

36,532.09

23,625.00
10,125.00

24,097.50
10,327.50

24,579.45
10,534.05

25,071.04
10,744.73

25,572.46
10,959.63

FORMAS DE
VENTAS
Contado 70%
Crdito a 1 mes
30%
TOTAL

CEDULA 3: INGRESOS EN EFECTIVOS POR VENTAS

PRESUPUESTO DE VENTAS DE CONTADO, COBRO ESPERADOS EN EFECTIVOS E INCOBRABLES
Descripcin
inicial cxc
Ventas al contado

MES 1
9,926.47
23,625.00

MES 2

MES 3

MES 4

MES 5

24,097.50

24,579.45

25,071.04

25,572.46

9,926.47

10,023.75

10,224.23

10,428.71

10,637.28

33,551.47

34,121.25

34,803.68

35,499.75

36,209.74

101.25

103.28

105.34

107.45

109.60

MES 1
1,000.00

MES 2
1,020.00

MES 3
1,040.40

MES 4
1,061.21

MES 5
1,082.43

102.00

104.04

106.12

108.24

110.41

1,102.00

1,124.04

1,146.52

1,169.45

1,192.84

Menos inventario
inicial

100.00

102.00

104.04

106.12

108.24

Unidades que se
deben producir

1,002.00

1,022.04

1,042.48

1,063.33

1,084.60

Recuperacin de
credito mes anterior
Total de ingresos
en efectivo
Estimacin de
incobrable 1%

CEDULA 4: PRESUPUESTO DE PRODUCCION

Descripcin
Ventas planeadas
FISICAS (cedula 2)

Inventario final
deseado
Necesidades
totales

CEDULA 5: PRESUPUESTO DE MATERIALES DIRECTOS

Descripcin
Unds que deben
producirse (cedula
4)

MES 1

MES 2

1,002.00

MES 3

MES 4

MES 5

1,022.04

1,042.48

1,063.33

1,084.60

5.00

5.00

5.00

5.00

Necesidades de materiales por und (cedula 1)

FRIJOLES EN BOLSA
-

5.00

Materiales necesarios C#5 para produccin

FRIJOLES EN BOLSA
-

5,010.00

5,110.20

5,212.40

5,316.65

5,422.99

Inventario final de materiales deseado

FRIJOLES EN BOLSA
511.02
-

521.24

531.67

542.30

553.14

5,521.02

5,631.44

5,744.07

5,858.95

5,976.13

Menos inv. Inicial de materiales

FRIJOLES EN BOLSA
501.00
-

511.02

521.24

531.67

542.30

5,120.42

5,222.83

5,327.29

5,433.83

2.00

2.00

2.00

2.00

10,240.84

10,445.66

10,654.57

10,867.66

10,240.84

10,445.66

10,654.57

10,867.66

MES 2
5,163.75
1,536.13
3,627.62

MES 3
5,267.03
1,566.85
3,700.18

MES 4
5,372.37
1,598.19
3,774.18

MES 5
5,479.81
1,630.15
3,849.66

MES 4

MES 5

Necesidades totales
FRIJOLES EN BOLSA
-

Materiales que deben comprarse x unds

FRIJOLES EN BOLSA
5,020.02
PRECIO UNITARIO DE LOS MATERIALES
FRIJOLES EN BOLSA
2.00
MONTO TOTAL DE LA COMPRA
FRIJOLES EN BOLSA
10,040.04
VALOR TOTAL DE
LA COMPRA
10,040.04
CEDULA 6: PRESUPUESTO DE IVA
Descripcin
DEBITO FISCAL
CREDITO FISCAL
IVA POR PAGAR,
debito fiscal

MES 1
5,062.50
1,506.01
3,556.49

CEDULA 7: DESEMBOLSOS DE CAPITAL ESPERADO POR COMPRAS

Descripcin
Cuentas por pagar
inicial
Compras mes 1
Compras mes 2
Compras mes 3
Compras mes 4
Compras mes 5
Compras mes 6
Compras mes 7
Compras mes 8
Compras mes 9
Compras mes 10
Compras mes 11
Compras mes 12
TOTAL

MES 1
4,016.02
6,024.02

10,040.04

MES 2

4,016.02
6,144.50

10,160.52

MES 3

4,096.34
6,267.39

4,178.26
6,392.74

10,363.73

10,571.01

CEDULA 8: PRESUPUESTO DE INVENTARIO FINAL

Descripcin

Unidad

Valor unitario

cantidad inv final

monto

Materiales directos
ced 1y5

1,243.37

4,261.83
6,520.60

10,782.43

FRIJOLES EN
BOLSA

LBS
-

MERCANCIAS
TERMINADAS
ced1y4

unidad

2.00

621.69

13.50

124.34

1,243.37
-

1,678.56

CEDULA 9: PRESUPUESTO DE MANO DE OBRA DIRECTA

Descripcin
Unidades que
deben ser
producidas (ced 4)

MES 1
1,002.00

MES 2
1,022.04

MES 3
1,042.48

MES 4
1,063.33

MES 5
1,084.60

2.00

2.00

2.00

2.00

2.00

Total horas
Costo mod por
hora

2,004.00
1.50

2,044.08
1.50

2,084.96
1.50

2,126.66
1.50

2,169.19
1.50

Costo total de mod

3,006.00

3,066.12

3,127.44

3,189.99

3,253.79

Horas por mod por

unid ced 1

CEDULA 10: PRESUPUESTO DE GaSTOS GENERALES DE LA FABRICA (CIF)

Descripcin
Horas de mano de
obra directa
Presupuestada
(cedula 9)

MES 1
2,004.00

MES 2
2,044.08

MES 3
2,084.96

MES 4
2,126.66

MES 5
2,169.19

Tasa gastos
generales variables
$ cif ced 1

0.25

0.25

0.25

0.25

0.25

Gastos generales
variables
presupuestados

501.00

511.02

521.24

531.67

542.30

Gastos generales
fijos anexo

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

Total de gastos
generales de
fabrica
presupuestados

1,601.00

1,611.02

1,621.24

1,631.67

1,642.30

300.00

300.00

300.00

300.00

300.00

1,301.00

1,311.02

1,321.24

1,331.67

1,342.30

Menos
depreciacin
Desembolso de
caja para gastos
generales

CEDULA 11: PRESUPUESTOS DE GASTOS ADMON Y DE VENTAS

Descripcin
Ventas esperadas
en unds cedula 2

MES 1
1,000.00

MES 2
1,020.00

MES 3
1,040.40

MES 4
1,061.21

MES 5
1,082.43

Gtos variables
admn. Vtas x und

1.50

1.50

1.50

1.50

1.50

1,500.00

1,530.00

1,560.60

1,591.81

1,623.65

Gtos. Variables
presupuestados

Gastos admn. Y
ventas fijos

1,750.00

1,450.00

1,450.00

1,450.00

1,450.00

Publicidad
Seguros
depreciacion y
amortizacion

300.00
300.00
150.00

300.00

300.00

300.00

300.00

150.00

150.00

150.00

150.00

Salarios de oficina

650.00

650.00

650.00

650.00

650.00

Arrendamientos
servicios basicos

100.00
200.00

100.00
200.00

100.00
200.00

100.00
200.00

100.00
200.00

50.00
3,250.00

50.00
2,980.00

50.00
3,010.60

50.00
3,041.81

50.00
3,073.65

150.00

150.00

150.00

150.00

150.00

3,100.00

2,830.00

2,860.60

2,891.81

2,923.65

MES 1
50,000.00

MES 2
66,104.43

MES 3
82,858.02

MES 4
99,988.68

MES 5
117,503.96

33,551.47

34,121.25

34,803.68

35,499.75

36,209.74

33,551.47
83,551.47

34,121.25
100,225.68

34,803.68
117,661.70

35,499.75
135,488.43

36,209.74
153,713.70

10,040.04

10,160.52

10,363.73

10,571.01

10,782.43

Mano de obra
directa (cedula 9)

3,006.00

3,066.12

3,127.44

3,189.99

3,253.79

Gastos generales
fabrica cif (cedula
10)

1,301.00

1,311.02

1,321.24

1,331.67

1,342.30

Gastos de ventas y
administrativas (11)

3,100.00

2,830.00

2,860.60

2,891.81

2,923.65

17,447.04

17,367.66

17,673.01

17,984.47

18,302.16

papeleria y utiles
Total gtos. Admn.
Vta presupuestados
menos
depreciacion y
amortizacion
desembolso por
gtos de admon y
vtas

presupuesto DE EFECTIVO PROYECTADO

CEDULA 12
Descripcin
Saldo efectivo
inicial
Ingresos
Ventas de
contados y cobros
de clientes (cedula
3)
IVA sobre ventas
(debito fiscal)
(cedula 6)
Total de ingresos
Total efectivo
disponible
Egresos
compra de
materiales directos
(cedula 7)
IVA sobre compras
(crdito fiscal)
(cedula 6)
Pago de IVA fsico
(cedula 6)

Compra de
maquinaria
IR
Total desembolso

Sobrante de
efectivo (dficit)

66,104.43

82,858.02

99,988.68

117,503.96

135,411.54

66,104.43

82,858.02

99,988.68

117,503.96

135,411.54

MES 1
33,750.00

MES 2
34,425.00

MES 3
35,113.50

MES 4
35,815.77

MES 5
36,532.09

13,500.00

13,770.00

14,045.40

14,326.31

14,612.83

1,500.00

1,530.00

1,560.60

1,591.81

1,623.65

costos variables
totales

15,000.00

15,300.00

15,606.00

15,918.12

16,236.48

Margen de
contribucin

18,750.00

19,125.00

19,507.50

19,897.65

20,295.60

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

Ventas y
administrativos
(cedula 11)

1,750.00

1,450.00

1,450.00

1,450.00

1,450.00

Total de gastos
fijos

2,850.00

2,550.00

2,550.00

2,550.00

2,550.00

15,900.00

16,575.00

16,957.50

17,347.65

17,745.60

Utilidad neta antes

IR

15,900.00

16,575.00

16,957.50

17,347.65

17,745.60

Menos IR
Utilidad neta

4,770.00
11,130.00

4,972.50
11,602.50

5,087.25
11,870.25

5,204.30
12,143.36

5,323.68
12,421.92

Financiacin
Saldo inicial del
prstamo
Abono al principal
Pago de intereses
Cuota total
Saldo final del
prstamo
Saldo de efectivo
final

ESTADO DE RESULTADO
CEDULA 13
Descripcin
Ventas (cedula 2)
Costos variables
de mercancas
(cedula 1 y2)
Costos de ventas y
administrativos
variables (cedula
11)

Gastos fijos
Gastos generales
de fabrica fijo
(cedula 10)

Utilidad operativa
Menos gastos por
intereses

BALANCE GENERAL
CEDULA 14
Activos
Activos corrientes

INICIAL

FINAL

Efectivos (cedula
12)
Cuenta por cobrar
(cedula 3)

13,821.25

Inventarios de
materiales (cedula
5)

1,243.37

Inventarios de
mercancas (cedula
4)

1,678.56

Activos fijos
Terrenos
Edificios y equipos
Depreciacin
acumulada
Total de activos
Pasivos y capital
Pasivos corrientes
Proveedores
(cedula 7)
IR por pagar
(cedula 12)
Total de capital
Capital social
Utilidades
retenidas
Total de pasivos y
patrimonios
accionistas

ced8

ced8

___________________________

_________________

MES 6

MES 7
1,104

1,126

MES 8
1,149

MES 9
1,172

MES 10
1,195

MES 11
1,219

MES 12
1,243

33.75

33.75

33.75

33.75

33.75

33.75

33.75

37,262.73

38,007.98

38,768.14

39,543.50

40,334.37

41,141.06

41,963.88

26,083.91
11,178.82

26,605.59
11,402.39

27,137.70
11,630.44

27,680.45
11,863.05

28,234.06
12,100.31

28,798.74
12,342.32

29,374.72
12,589.16

MES 6

MES 7

MES 8

MES 9

MES 10

MES 11

MES 12

26,083.91

26,605.59

27,137.70

27,680.45

28,234.06

28,798.74

29,374.72

10,850.03

11,067.03

11,288.37

11,514.14

11,744.42

11,979.31

12,218.90

36,933.94

37,672.62

38,426.07

39,194.59

39,978.48

40,778.05

41,593.61

111.79

114.02

116.30

118.63

121.00

123.42

125.89

MES 6
1,104.08

MES 7
1,126.16

MES 8
1,148.69

MES 9
1,171.66

MES 10
1,195.09

MES 11
1,218.99

MES 12
1,243.37

112.62

114.87

117.17

119.51

121.90

124.34

1,216.70

1,241.03

1,265.85

1,291.17

1,316.99

1,343.33

124.34
1,367.71

110.41

112.62

114.87

117.17

119.51

121.90

124.34

1,106.29

1,128.41

1,150.98

1,174.00

1,197.48

1,221.43

1,243.37

MES 6

MES 7

MES 8

MES 9

MES 10

MES 11

MES 12

1,106.29

1,128.41

1,150.98

1,174.00

1,197.48

1,221.43

1,243.37

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5,531.44

5,642.07

5,754.92

5,870.01

5,987.41

6,107.16

6,216.87

564.21

575.49

587.00

598.74

610.72

621.69

621.69

6,095.65

6,217.57

6,341.92

6,468.75

6,598.13

6,728.85

6,838.56

553.14

564.21

575.49

587.00

598.74

610.72

621.69

5,542.51

5,653.36

5,766.43

5,881.75

5,999.39

6,118.13

6,216.87

2.00

2.00

2.00

2.00

2.00

2.00

2.00

11,085.02

11,306.72

11,532.85

11,763.51

11,998.78

12,236.27

12,433.74

11,085.02

11,306.72

11,532.85

11,763.51

11,998.78

12,236.27

12,433.74

MES 6
5,589.41
1,662.75
3,926.66

MES 7
5,701.20
1,696.01
4,005.19

MES 8
5,815.22
1,729.93
4,085.29

MES 9
5,931.53
1,764.53
4,167.00

MES 10
6,050.16
1,799.82
4,250.34

MES 11
6,171.16
1,835.44
4,335.72

MES 12
6,294.58
1,865.06
4,429.52

MES 6

MES 7

MES 8

MES 9

MES 10

MES 11

MES 12

4,347.06
6,651.01

10,998.07

4,434.01
6,784.03

11,218.04

4,522.69
6,919.71

11,442.40

4,613.14
7,058.10

11,671.24

4,705.40
7,199.27

11,904.67

4,799.51
7,341.76
12,141.27

4,894.51
7,460.25
12,354.75

MES 6
1,106.29

MES 7
1,128.41

MES 8
1,150.98

MES 9
1,174.00

MES 10
1,197.48

MES 11
1,221.43

MES 12
1,243.37

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2,212.58
1.50

2,256.83
1.50

2,301.97
1.50

2,348.01
1.50

2,394.97
1.50

2,442.86
1.50

2,486.75
1.50

3,318.87

3,385.24

3,452.95

3,522.01

3,592.45

3,664.30

3,730.12

MES 6
2,212.58

MES 7
2,256.83

MES 8
2,301.97

MES 9
2,348.01

MES 10
2,394.97

MES 11
2,442.86

MES 12
2,486.75

0.25

0.25

0.25

0.25

0.25

0.25

0.25

553.14

564.21

575.49

587.00

598.74

610.72

621.69

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

1,653.14

1,664.21

1,675.49

1,687.00

1,698.74

1,710.72

1,721.69

300.00

300.00

300.00

300.00

300.00

300.00

300.00

1,353.14

1,364.21

1,375.49

1,387.00

1,398.74

1,410.72

1,421.69

MES 6
1,104.08

MES 7
1,126.16

MES 8
1,148.69

MES 9
1,171.66

MES 10
1,195.09

MES 11
1,218.99

MES 12
1,243.37

1.50

1.50

1.50

1.50

1.50

1.50

1.50

1,656.12

1,689.24

1,723.03

1,757.49

1,792.64

1,828.49

1,865.06

1,450.00

1,450.00

1,450.00

1,450.00

1,450.00

1,450.00

1,450.00

300.00

300.00

300.00

300.00

300.00

300.00

300.00

150.00

150.00

150.00

150.00

150.00

150.00

150.00

650.00

650.00

650.00

650.00

650.00

650.00

650.00

100.00
200.00

100.00
200.00

100.00
200.00

100.00
200.00

100.00
200.00

100.00
200.00

100.00
200.00

50.00
3,106.12

50.00
3,139.24

50.00
3,173.03

50.00
3,207.49

50.00
3,242.64

50.00
3,278.49

50.00
3,315.06

150.00

150.00

150.00

150.00

150.00

150.00

150.00

2,956.12

2,989.24

3,023.03

3,057.49

3,092.64

3,128.49

3,165.06

MES 6
135,411.54

MES 7
153,719.27

MES 8
172,435.15

MES 9
191,567.36

MES 10
211,124.21

MES 11
231,114.19

MES 12
251,547.47

36,933.94

37,672.62

38,426.07

39,194.59

39,978.48

40,778.05

41,593.61

36,933.94
172,345.47

37,672.62
191,391.88

38,426.07
210,861.22

39,194.59
230,761.95

39,978.48
251,102.69

40,778.05
271,892.24

41,593.61
293,141.08

10,998.07

11,218.04

11,442.40

11,671.24

11,904.67

12,141.27

12,354.75

3,318.87

3,385.24

3,452.95

3,522.01

3,592.45

3,664.30

3,730.12

1,353.14

1,364.21

1,375.49

1,387.00

1,398.74

1,410.72

1,421.69

2,956.12

2,989.24

3,023.03

3,057.49

3,092.64

3,128.49

3,165.06

18,626.21

18,956.73

19,293.87

19,637.74

19,988.50

20,344.78

20,671.62

153,719.27

172,435.15

191,567.36

211,124.21

231,114.19

251,547.47

272,469.46

153,719.27

172,435.15

191,567.36

211,124.21

231,114.19

251,547.47

272,469.46

MES 6
37,262.73

MES 7
38,007.98

MES 8
38,768.14

MES 9
39,543.50

MES 10
40,334.37

MES 11
41,141.06

MES 12
41,963.88

14,905.09

15,203.19

15,507.26

15,817.40

16,133.75

16,456.42

16,785.55

1,656.12

1,689.24

1,723.03

1,757.49

1,792.64

1,828.49

1,865.06

16,561.21

16,892.44

17,230.29

17,574.89

17,926.39

18,284.92

18,650.61

20,701.52

21,115.55

21,537.86

21,968.61

22,407.99

22,856.15

23,313.27

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

1,100.00

1,450.00

1,450.00

1,450.00

1,450.00

1,450.00

1,450.00

1,450.00

2,550.00

2,550.00

2,550.00

2,550.00

2,550.00

2,550.00

2,550.00

18,151.52

18,565.55

18,987.86

19,418.61

19,857.99

20,306.15

20,763.27

18,151.52

18,565.55

18,987.86

19,418.61

19,857.99

20,306.15

20,763.27

5,445.45
12,706.06

5,569.66
12,995.88

5,696.36
13,291.50

5,825.58
13,593.03

5,957.40
13,900.59

6,091.84
14,214.30

6,228.98
14,534.29

total

13,412.09
33.75
452,658.03

316,860.62
135,797.41

total
316,860.62
CXC FINAL

131,902.63
448,763.25
1,357.97

total
13,412.09

124.34
13,536.43

100.00
13,436.43

total

13,436.43

5.00

13,821.25

67,182.14

621.69

67,803.82

501.00

67,302.82

2.00

134,605.65

134,605.65

total
67,898.70
20,190.85
47,707.86

total
4,016.02
10,040.04
10,240.84
10,445.66
10,654.57
10,867.66
11,085.02
11,306.72
11,532.85
11,763.51
11,998.78
12,236.27
7,460.25
133,648.16

total
13,436.43

2.00
26,872.85
1.50
40,309.28

total
26,872.85

0.25

6,718.21

13,200.00
19,918.21

33,118.21
16,318.21

total
13,412.09

1.50

20,118.13

17,700.00
3,600.00
300.00
1,800.00
7,800.00
1,200.00
2,400.00
600.00
37,818.13

1,800.00

36,018.13

total
50,000.00
448,763.25

448,763.25
498,763.25

133,648.16

40,309.28
16,318.21

36,018.13

226,293.79

272,469.46
-

272,469.46

total
452,658.03
181,063.21

20,118.13

201,181.35
251,476.68

13,200.00

17,700.00

30,900.00
220,576.68

220,576.68
66,173.00
154,403.68