UNIVERSIDAD AUTONOMA DE SANTO DOMINGO

FACULTAD DE CIENCIAS ECONOMICAS Y SOCIALES

Práctica Presupuesto Empresarial ADM-458
Prof. Hilda Feliz
Sec: V01
TRABAJO FINAL GRUPAL

Grupo 1

Ana Iris Eugenio Encarnación 100264556

Beverly E. Viola Echavarría 100422888
Carmelisa E. Bueno Cruz 100405592
Leudy Saúl Diaz Ramos DF7837
Belarminia Rojas 100327919
Esther Rodriguez López 100436736
Winnifer Rodríguez 100447726
OMINGO
SOCIALES
-458
 UNIVERSIDAD AUTONOMA DE SANTO DOMINGO
FACULTAD DE CIENCIAS ECONOMICAS Y SOCIALES
Práctica Presupuesto Empresarial ADM-458
Prof. Hilda Feliz

Una empresa que manufactura partes para maquinarias industriales, tiene dos plantas de fabricación, la
planta X y la Y. Produce cuatro artículos diferentes, los productos A, B, C y D, para lo que se utilizan tres
materiales, 1, 2 y 3.

GASTOS DE VENTA:
1-NO DE VENDEDORES: 8
2-SUELDO DE VENDEDORES: RD$42,000 AL MES
3-COMISIONES: 10% DE LAS VENTAS
4-VIAJES Y PROMOCION: RD$3,500.00 AL MES POR VENDEDOR
5-PUBLICIDAD:
RADIO: 15 COLOCACIONES AL MES, POR RD$1,000 CADA UNA
TELEVISION: 30 COLOCACIONES AL MES POR RD$4,300 CADA UNA
PUBLICIDAD EXTERIOR: RD$60,000 AL MES
PRENSA: 50 ANUNCIOS POR MES, POR RD$1,000 CADA UNO
6-TELEFONOS Y SUMINISTROS GENERALES: RD$6,200 AL MES
7-DEPRECIACION: RD$3,200 AL MES
8-OTROS GASTOS: RD$2,800 AL MES

GASTOS ADMINISTRATIVOS: SE REQUIERE:

1-SUELDOS: RD$550,000 AL MES 1.       Presupuesto de Ingresos por ventas, por planta
2-MATERIAL GASTABLE: RD$8,500 AL MES 2.       Presupuesto de materiales en unidades
3-MANTENIMIENTO Y VIGILANCIA: RD$18,000 AL MES 3.       Presupuesto de materiales en costo
4-SEGUROS: RD$42,000 ANUAL 4.       Presupuesto de mano de obra en horas
5-TELEFONO E INTERNET: RD$6,200 AL MES 5.       Presupuesto de mano de obra en costo
6-PROVISION CUENTAS INCOBRABLES: 0.50% DE LAS VENTAS 6.       Presupuesto de gastos indirectos de fabricació
7-OTROS GASTOS: RD$3,500 AL MES 7.       Presupuesto anual de gastos de venta
8.       Presupuesto anual de gastos administrativos
9.   Estado de resultado del año

DEMANDA ESPERADA PLANTA X (EN UNIDADES)

PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre
 A 25,000.00 25,000.00 25,000.00 25,000.00 35,000.00
B 30,000.00 35,000.00 40,000.00 25,000.00 30,000.00
C 10,000.00 9,000.00 7,000.00 9,000.00 8,000.00
D 15,000.00 10,000.00 10,000.00 10,000.00 14,000.00
TOTAL DEMANDA 80,000.00 79,000.00 82,000.00 69,000.00 87,000.00

DEMANDA ESPERADA PLANTA Y (EN UNIDADES)

PRODUCTO 1er Bimestre 2do Bimestre 3er Bimestre 4to Bimestre 5to Bimestre
A 25,000.00 35,000.00 35,000.00 35,000.00 40,000.00
B 10,000.00 14,000.00 10,000.00 25,000.00 20,000.00
C 7,000.00 8,000.00 8,000.00 12,000.00 10,000.00
D 30,000.00 25,000.00 40,000.00 12,000.00 35,000.00
TOTAL DEMANDA 72,000.00 82,000.00 93,000.00 84,000.00 105,000.00

ESTANDARES DE CONSUMO DE MATERIAL POR GASTOS IND. POR

PRODUCTO EN UNIDADES UNIDAD PRECIO DE VENTA
PRODUCTO 1 2 3
A 13 20 12 68 2,200.00
B 20 40 35 50 1,500.00
C 24 32 22 34 1,350.00
D 18 20 25 15 900.00

REQUERIMIENTO DE MANO DE OBRA POR PRODUCTO EN HORAS COSTO DE MA

COSTO POR
TIPO MO PROD A PROD B PROD C y D HORA MO MATERIAL:
SUPERVISION 1 0.5 0.5 80.00 COSTO
INGENIEROS 1 2 1 72.00
OBREROS 4 4 3 45.00
 ngresos por ventas, por planta y total
materiales en unidades
materiales en costo
mano de obra en horas
mano de obra en costo
gastos indirectos de fabricación
al de gastos de venta
al de gastos administrativos

ADES)
6to Bimestre TOTAL
 35,000.00 170,000.00
40,000.00 200,000.00
8,000.00 51,000.00
12,000.00 71,000.00
95,000.00 492,000.00

ADES)
6to Bimestre TOTAL
40,000.00 210,000.00
20,000.00 99,000.00
9,000.00 54,000.00
40,000.00 182,000.00
109,000.00 545,000.00

COSTO DE MATERIALES POR UNIDAD

1 2 3
3.50 5.00 4.00
1.       Presupuesto de Ingresos por ventas, por planta y total
precio 2,200.00 1,500.00
PLANTA X
PRODUCTO A PRODUCTO B
UNIDADES VALOR $ UNIDADES VALOR $
1er Bimestre 25,000 55,000,000.00 30,000 45,000,000.00
2do Bimestre 25,000 55,000,000.00 35,000 52,500,000.00
3er Bimestre 25,000 55,000,000.00 40,000 60,000,000.00
4to Bimestre 25,000 55,000,000.00 25,000 37,500,000.00
5to Bimestre 35,000 77,000,000.00 30,000 45,000,000.00
6to Bimestre 32,000 70,400,000.00 40,000 60,000,000.00
Ventas netas 367,400,000.00 300,000,000.00

precio 2,200.00 1,500.00

PLANTA Y
PRODUCTO A PRODUCTO B
UNIDADES VALOR $ UNIDADES VALOR $
1er Bimestre 25,000 55,000,000.00 10,000 15,000,000.00
2do Bimestre 35,000 77,000,000.00 14,000 21,000,000.00
3er Bimestre 35,000 77,000,000.00 10,000 15,000,000.00
4to Bimestre 35,000 77,000,000.00 25,000 37,500,000.00
5to Bimestre 40,000 88,000,000.00 20,000 30,000,000.00
6to Bimestre 40,000 88,000,000.00 20,000 30,000,000.00
Ventas netas 462,000,000.00 148,500,000.00

TOTAL
PRODUCTO PLANTA X PLANTA Y TOTAL
A 367,400,000.00 462,000,000.00 829,400,000.00
B 300,000,000.00 148,500,000.00 448,500,000.00
C 68,850,000.00 72,900,000.00 141,750,000.00
D 63,900,000.00 161,100,000.00 225,000,000.00
TOTAL 800,150,000.00 844,500,000.00 1,644,650,000.00
 1,350.00 900.00
TA X
PRODUCTO C PRODUCTO D
UNIDADES VALOR $ UNIDADES VALOR $ TOTAL
10,000 13,500,000.00 15,000 13,500,000.00 127,000,000.00
9,000 12,150,000.00 10,000 9,000,000.00 128,650,000.00
7,000 9,450,000.00 10,000 9,000,000.00 133,450,000.00
9,000 12,150,000.00 10,000 9,000,000.00 113,650,000.00
8,000 10,800,000.00 14,000 12,600,000.00 145,400,000.00
8,000 10,800,000.00 12,000 10,800,000.00 152,000,000.00
68,850,000.00 63,900,000.00 800,150,000.00

1,350.00 900.00
TA Y
PRODUCTO C PRODUCTO D
UNIDADES VALOR $ UNIDADES VALOR $ TOTAL
7,000 9,450,000.00 30,000 27,000,000.00 106,450,000.00
8,000 10,800,000.00 25,000 22,500,000.00 131,300,000.00
8,000 10,800,000.00 40,000 36,000,000.00 138,800,000.00
12,000 16,200,000.00 12,000 10,800,000.00 141,500,000.00
10,000 13,500,000.00 32,000 28,800,000.00 160,300,000.00
9,000 12,150,000.00 40,000 36,000,000.00 166,150,000.00
72,900,000.00 161,100,000.00 844,500,000.00
2.       Presupuesto de materiales en unidades

PLANTA X PRODUCTO A PRODUCTO B

MATERIALES 1 2 3 1 2
UNIDADES 13 20 12 TOTAL UNIDADES 20 40
1er Bimestre 25,000 325,000 500,000 300,000 ### 30,000 600,000 1,200,000
2do Bimestre 25,000 325,000 500,000 300,000 ### 35,000 700,000 1,400,000
3er Bimestre 25,000 325,000 500,000 300,000 ### 40,000 800,000 1,600,000
4to Bimestre 25,000 325,000 500,000 300,000 ### 25,000 500,000 1,000,000
5to Bimestre 35,000 455,000 700,000 420,000 ### 30,000 600,000 1,200,000
6to Bimestre 32,000 416,000 640,000 384,000 ### 40,000 800,000 1,600,000
TOTAL ### ### ### ### 4,000,000 8,000,000

PLANTA Y PRODUCTO A PRODUCTO B

MATERIALES 1 2 3 1 2
UNIDADES 13 20 12 TOTAL UNIDADES 20 40
1er Bimestre 25,000 325,000 500,000 300,000 ### 10,000 200,000 400,000
2do Bimestre 35,000 455,000 700,000 420,000 ### 14,000 280,000 560,000
3er Bimestre 35,000 455,000 700,000 420,000 ### 10,000 200,000 400,000
4to Bimestre 35,000 455,000 700,000 420,000 ### 25,000 500,000 1,000,000
5to Bimestre 40,000 520,000 800,000 480,000 ### 20,000 400,000 800,000
6to Bimestre 40,000 520,000 800,000 480,000 ### 20,000 400,000 800,000
TOTAL ### ### ### ### 1,980,000 3,960,000

TOTAL
PRODUCTO PLANTA X PLANTA Y TOTAL
A 7,515,000 9,450,000 ###
B ### 9,405,000 ###
C 3,978,000 4,212,000 8,190,000
D 4,473,000 ### ###
TOTAL ### ### ###
UCTO B PRODUCTO C PRODU
3 1 2 3
35 TOTAL UNIDADES 24 32 22 TOTAL UNIDADES
1,050,000 2,850,000 10,000 240,000 320,000 220,000 780,000 15,000
1,225,000 3,325,000 9,000 216,000 288,000 198,000 702,000 10,000
1,400,000 3,800,000 7,000 168,000 224,000 154,000 546,000 10,000
875,000 2,375,000 9,000 216,000 288,000 198,000 702,000 10,000
1,050,000 2,850,000 8,000 192,000 256,000 176,000 624,000 14,000
1,400,000 3,800,000 8,000 192,000 256,000 176,000 624,000 12,000
7,000,000 19,000,000 1,224,000 1,632,000 1,122,000 3,978,000

UCTO B PRODUCTO C PRODU

3 1 2 3
35 TOTAL UNIDADES 24 32 22 TOTAL UNIDADES
350,000 950,000 7,000 168,000 224,000 154,000 546,000 30,000
490,000 1,330,000 8,000 192,000 256,000 176,000 624,000 25,000
350,000 950,000 8,000 192,000 256,000 176,000 624,000 40,000
875,000 2,375,000 12,000 288,000 384,000 264,000 936,000 12,000
700,000 1,900,000 10,000 240,000 320,000 220,000 780,000 32,000
700,000 1,900,000 9,000 216,000 288,000 198,000 702,000 40,000
3,465,000 9,405,000 1,296,000 1,728,000 1,188,000 4,212,000
 PRODUCTO D
1 2 3
18 20 25 TOTAL
270,000 300,000 375,000 945,000
180,000 200,000 250,000 630,000
180,000 200,000 250,000 630,000
180,000 200,000 250,000 630,000
252,000 280,000 350,000 882,000
216,000 240,000 300,000 756,000
1,278,000 1,420,000 1,775,000 4,473,000

PRODUCTO D
1 2 3
18 20 25 TOTAL
540,000 600,000 750,000 1,890,000
450,000 500,000 625,000 1,575,000
720,000 800,000 1,000,000 2,520,000
216,000 240,000 300,000 756,000
576,000 640,000 800,000 2,016,000
720,000 800,000 1,000,000 2,520,000
3,222,000 3,580,000 4,475,000 11,277,000
 3.       Presupuesto de materiales en costo

PLANTA X PRODUCTO A
MATERIALES 1 2 3
COSTO UNIDAD 3.50 5.00 4.00 TOTAL
1er Bimestre $ 1,137,500.00 $ 2,500,000.00 $ 1,200,000.00 $ 4,837,500.00
2do Bimestre $ 1,137,500.00 $ 2,500,000.00 $ 1,200,000.00 $ 4,837,500.00
3er Bimestre $ 1,137,500.00 $ 2,500,000.00 $ 1,200,000.00 $ 4,837,500.00
4to Bimestre $ 1,137,500.00 $ 2,500,000.00 $ 1,200,000.00 $ 4,837,500.00
5to Bimestre $ 122,500.00 $ 3,500,000.00 $ 1,680,000.00 $ 5,302,500.00
6to Bimestre $ 112,000.00 $ 3,200,000.00 $ 1,536,000.00 $ 4,848,000.00
TOTAL $ 4,784,500.00 $ 16,700,000.00 $ 8,016,000.00 $ 29,500,500.00

PLANTA Y PRODUCTO A
MATERIALES 1 2 3
COSTO UNIDAD 3.50 5.00 4.00 TOTAL
1er Bimestre $ 1,137,500.00 $ 2,500,000.00 $ 1,200,000.00 $ 4,837,500.00
2do Bimestre $ 1,592,500.00 $ 3,500,000.00 $ 1,680,000.00 $ 6,772,500.00
3er Bimestre $ 1,592,500.00 $ 3,500,000.00 $ 1,680,000.00 $ 6,772,500.00
4to Bimestre $ 1,592,500.00 $ 3,500,000.00 $ 1,680,000.00 $ 6,772,500.00
5to Bimestre $ 1,820,000.00 $ 4,000,000.00 $ 1,920,000.00 $ 7,740,000.00
6to Bimestre $ 1,820,000.00 $ 4,000,000.00 $ 1,920,000.00 $ 7,740,000.00
TOTAL $ 9,555,000.00 $ 21,000,000.00 $ 10,080,000.00 $ 40,635,000.00

TOTAL
PRODUCTO PLANTA X PLANTA Y TOTAL
A $ 29,500,500.00 $ 40,635,000.00 $ 70,135,500.00
B $ 82,000,000.00 $ 40,590,000.00 $ 122,590,000.00
C $ 16,932,000.00 $ 17,928,000.00 $ 34,860,000.00
D $ 18,673,000.00 $ 47,077,000.00 $ 65,750,000.00
TOTAL $ 147,105,500.00 $ 146,230,000.00 $ 293,335,500.00
n costo

PRODUCTO B PRODUCTO C
1 2 3 1
3.50 5.00 4.00 TOTAL 3.50
$ 2,100,000.00 $ 6,000,000.00 $ 4,200,000.00 $ 12,300,000.00 $ 840,000.00
$ 2,450,000.00 $ 7,000,000.00 $ 4,900,000.00 $ 14,350,000.00 $ 756,000.00
$ 2,800,000.00 $ 8,000,000.00 $ 5,600,000.00 $ 16,400,000.00 $ 588,000.00
$ 1,750,000.00 $ 5,000,000.00 $ 3,500,000.00 $ 10,250,000.00 $ 756,000.00
$ 2,100,000.00 $ 6,000,000.00 $ 4,200,000.00 $ 12,300,000.00 $ 672,000.00
$ 2,800,000.00 $ 8,000,000.00 $ 5,600,000.00 $ 16,400,000.00 $ 672,000.00
$ 14,000,000.00 $ 40,000,000.00 $ 28,000,000.00 $ 82,000,000.00 $ 4,284,000.00

PRODUCTO B PRODUCTO C
1 2 3 1
3.50 5.00 4.00 TOTAL 3.50
$ 700,000.00 $ 2,000,000.00 $ 1,400,000.00 $ 4,100,000.00 $ 588,000.00
$ 980,000.00 $ 2,800,000.00 $ 1,960,000.00 $ 5,740,000.00 $ 672,000.00
$ 700,000.00 $ 2,000,000.00 $ 1,400,000.00 $ 4,100,000.00 $ 672,000.00
$ 1,750,000.00 $ 5,000,000.00 $ 3,500,000.00 $ 10,250,000.00 $ 1,008,000.00
$ 1,400,000.00 $ 4,000,000.00 $ 2,800,000.00 $ 8,200,000.00 $ 840,000.00
$ 1,400,000.00 $ 4,000,000.00 $ 2,800,000.00 $ 8,200,000.00 $ 756,000.00
$ 6,930,000.00 $ 19,800,000.00 $ 13,860,000.00 $ 40,590,000.00 $ 4,536,000.00
 PRODUCTO C PRODUCTO D
2 3 1 2 3
5.00 4.00 TOTAL 3.50 5.00 4.00
$ 1,600,000.00 $ 880,000.00 $ 3,320,000.00 $ 945,000.00 $ 1,500,000.00 $ 1,500,000.00
$ 1,440,000.00 $ 792,000.00 $ 2,988,000.00 $ 630,000.00 $ 1,000,000.00 $ 1,000,000.00
$ 1,120,000.00 $ 616,000.00 $ 2,324,000.00 $ 630,000.00 $ 1,000,000.00 $ 1,000,000.00
$ 1,440,000.00 $ 792,000.00 $ 2,988,000.00 $ 630,000.00 $ 1,000,000.00 $ 1,000,000.00
$ 1,280,000.00 $ 704,000.00 $ 2,656,000.00 $ 882,000.00 $ 1,400,000.00 $ 1,400,000.00
$ 1,280,000.00 $ 704,000.00 $ 2,656,000.00 $ 756,000.00 $ 1,200,000.00 $ 1,200,000.00
$ 8,160,000.00 $ 4,488,000.00 $ 16,932,000.00 $ 4,473,000.00 $ 7,100,000.00 $ 7,100,000.00

PRODUCTO C PRODUCTO D
2 3 1 2 3
5.00 4.00 TOTAL 3.50 5.00 4.00
$ 1,120,000.00 $ 616,000.00 $ 2,324,000.00 $ 1,890,000.00 $ 3,000,000.00 $ 3,000,000.00
$ 1,280,000.00 $ 704,000.00 $ 2,656,000.00 $ 1,575,000.00 $ 2,500,000.00 $ 2,500,000.00
$ 1,280,000.00 $ 704,000.00 $ 2,656,000.00 $ 2,520,000.00 $ 4,000,000.00 $ 4,000,000.00
$ 1,920,000.00 $ 1,056,000.00 $ 3,984,000.00 $ 756,000.00 $ 1,200,000.00 $ 1,200,000.00
$ 1,600,000.00 $ 880,000.00 $ 3,320,000.00 $ 2,016,000.00 $ 3,200,000.00 $ 3,200,000.00
$ 1,440,000.00 $ 792,000.00 $ 2,988,000.00 $ 2,520,000.00 $ 4,000,000.00 $ 4,000,000.00
$ 8,640,000.00 $ 4,752,000.00 $ 17,928,000.00 $ 11,277,000.00 $ 17,900,000.00 $ 17,900,000.00
 TOTAL
$ 3,945,000.00
$ 2,630,000.00
$ 2,630,000.00
$ 2,630,000.00
$ 3,682,000.00
$ 3,156,000.00
$ 18,673,000.00

TOTAL
$ 7,890,000.00
$ 6,575,000.00
$ 10,520,000.00
$ 3,156,000.00
$ 8,416,000.00
$ 10,520,000.00
$ 47,077,000.00
 Presupuesto de mano de obra en horas ( Planta X)
UNIDADES SUPERVICION INGENIERO
PRODUCTO A 1 1
1ER BIMESTRE 25,000.00 25,000.00 25,000.00
2DO BIMESTRE 25,000.00 25,000.00 25,000.00
3ER BIMESTRE 25,000.00 25,000.00 25,000.00
4TO BIMESTRE 25,000.00 25,000.00 25,000.00
2TO BIMESTRO 35,000.00 35,000.00 35,000.00
6TO BIMESTRE 32,000.00 32,000.00 32,000.00
TOTAL 167,000.00 167,000.00

UNIDADES SUPERVISION INGENIERO

PRODUCTO B 0.50 2.00
1ER BIMESTRE 30,000.00 15,000.00 60,000.00
2DO BIMESTRE 35,000.00 17,500.00 70,000.00
3ER BIMESTRE 40,000.00 20,000.00 80,000.00
4TO BIMESTRE 25,000.00 12,500.00 50,000.00
2TO BIMESTRO 30,000.00 15,000.00 60,000.00
6TO BIMESTRE 40,000.00 20,000.00 80,000.00
SUPERVISOR INGENIERO
PRODUCTO C 0.50 1.00
1ER BIMESTRE 10,000.00 5,000.00 10,000.00
2DO BIMESTRE 9,000.00 4,500.00 9,000.00
3ER BIMESTRE 7,000.00 3,500.00 7,000.00
4TO BIMESTRE 9,000.00 4,500.00 9,000.00
2TO BIMESTRO 8,000.00 4,000.00 8,000.00
6TO BIMESTRE 8,000.00 4,000.00 8,000.00

SUPERVISOR INGENIERO
PRODUCTO D 0.50 1.00
1ER BIMESTRE 15,000.00 7,500.00 15,000.00
2DO BIMESTRE 10,000.00 5,000.00 10,000.00
3ER BIMESTRE 10,000.00 5,000.00 10,000.00
4TO BIMESTRE 10,000.00 5,000.00 10,000.00
2TO BIMESTRO 14,000.00 7,000.00 14,000.00
6TO BIMESTRE 12,000.00 6,000.00 12,000.00

Presupuesto de mano de obra en horas ( Planta Y)

UNIDADES SUPERVICION INGENIERO
PRODUCTO A 1.00 1.00
1ER BIMESTRE 25,000.00 25,000.00 25,000.00
2DO BIMESTRE 35,000.00 35,000.00 35,000.00
3ER BIMESTRE 35,000.00 35,000.00 35,000.00
4TO BIMESTRE 35,000.00 35,000.00 35,000.00
2TO BIMESTRO 40,000.00 40,000.00 40,000.00
6TO BIMESTRE 40,000.00 40,000.00 40,000.00

UNIDADES SUPERVISION INGENIERO

PRODUCTO B 0.50 2.00
1ER BIMESTRE 10,000.00 5,000.00 20,000.00
2DO BIMESTRE 14,000.00 7,000.00 28,000.00
3ER BIMESTRE 10,000.00 5,000.00 20,000.00
4TO BIMESTRE 25,000.00 12,500.00 50,000.00
2TO BIMESTRO 20,000.00 10,000.00 40,000.00
6TO BIMESTRE 20,000.00 10,000.00 40,000.00

SUPERVISOR INGENIERO
PRODUCTO C 1.00 1.00
1ER BIMESTRE 7,000.00 7,000.00 7,000.00
2DO BIMESTRE 8,000.00 8,000.00 8,000.00
3ER BIMESTRE 8,000.00 8,000.00 8,000.00
4TO BIMESTRE 12,000.00 12,000.00 12,000.00
2TO BIMESTRO 10,000.00 10,000.00 10,000.00
6TO BIMESTRE 9,000.00 9,000.00 9,000.00

SUPERVISOR INGENIERO
PRODUCTO D 0.50 1.00
1ER BIMESTRE 30,000.00 15,000.00 30,000.00
2DO BIMESTRE 25,000.00 12,500.00 25,000.00
3ER BIMESTRE 40,000.00 20,000.00 40,000.00
4TO BIMESTRE 12,000.00 6,000.00 12,000.00
2TO BIMESTRO 32,000.00 16,000.00 32,000.00
6TO BIMESTRE 40,000.00 20,000.00 40,000.00
ras ( Planta X)
OBRERO TOTAL HORAS
4
100,000.00 150,000.00
100,000.00 150,000.00
100,000.00 150,000.00
100,000.00 150,000.00
140,000.00 210,000.00
128,000.00 192,000.00
668,000.00 1,002,000.00

OBRERO TOTAL HORAS

4.00
120,000.00 195,000.00
140,000.00 227,500.00
160,000.00 260,000.00
100,000.00 162,500.00
120,000.00 195,000.00
80,000.00 180,000.00
OBRERO
3.00
30,000.00 45,000.00
27,000.00 40,500.00
21,000.00 31,500.00
27,000.00 40,500.00
24,000.00 36,000.00
12,000.00 24,000.00

OBRERO
3.00
45,000.00 67,500.00
30,000.00 45,000.00
30,000.00 45,000.00
30,000.00 45,000.00
42,000.00 63,000.00
18,000.00 36,000.00
2,741,000.00

ras ( Planta Y)
OBRERO TOTAL HORAS
4.00
100,000.00 150,000.00
140,000.00 210,000.00
140,000.00 210,000.00
140,000.00 210,000.00
 160,000.00 240,000.00
160,000.00 240,000.00

OBRERO TOTAL HORAS

4.00
40,000.00 65,000.00
56,000.00 91,000.00
40,000.00 65,000.00
100,000.00 162,500.00
80,000.00 130,000.00
40,000.00 90,000.00

OBRERO
3.00
21,000.00 35,000.00
24,000.00 40,000.00
24,000.00 40,000.00
36,000.00 60,000.00
30,000.00 50,000.00
27,000.00 45,000.00

OBRERO
3.00
90,000.00 135,000.00
75,000.00 112,500.00
120,000.00 180,000.00
36,000.00 54,000.00
96,000.00 144,000.00
60,000.00 120,000.00
 PLANTA X
PRODUCTO A 1 2 3
BIMESTRE 80 72 45
1 2,000,000 1,800,000 4,500,000
2 2,000,000 1,800,000 4,500,000
3 2,000,000 1,800,000 4,500,000
4 2,000,000 1,800,000 4,500,000
5 2,800,000 2,520,000 6,300,000
6 2,800,000 2,520,000 6,300,000
TOTAL 13,600,000 12,240,000 30,600,000

PRODUCTO B 1 2 3
BIMESTRE 80 72 45
1 1,200,000 4,320,000 5,400,000
2 1,400,000 5,040,000 6,300,000
3 1,600,000 5,760,000 7,200,000
4 1,000,000 3,600,000 4,500,000
5 1,200,000 4,320,000 5,400,000
6 1,600,000 5,760,000 7,200,000
TOTAL 8,000,000 28,800,000 36,000,000

PRODUCTO C 1 2 3
BIMESTRE 80 72 45
1 400,000 720,000 1,350,000
2 360,000 648,000 1,215,000
3 280,000 504,000 945,000
4 360,000 648,000 1,215,000
5 320,000 576,000 1,080,000
6 320,000 576,000 1,080,000
TOTAL 2,040,000 3,672,000 6,885,000

PRODUCTO D 1 2 3
BIMESTRE 80 72 45
1 600,000 1,080,000 2,025,000
2 400,000 720,000 1,350,000
3 400,000 720,000 1,350,000
4 400,000 720,000 1,350,000
5 560,000 1,008,000 1,890,000
6 480,000 864,000 1,620,000
TOTAL 2,840,000 5,112,000 9,585,000

1 2 3
Planta X 26,480,000 49,824,000 83,070,000
Planta Y 30,200,000 46,368,000 87,480,000
Totales 56,680,000.00 96,192,000.00 170,550,000.00
 PLANTA Y
PRODUCTO A 1 2 3
BIMESTRE 80 72 45
1 2,000,000 1,800,000 4,500,000
2 2,800,000 2,520,000 6,300,000
3 2,800,000 2,520,000 6,300,000
4 2,800,000 2,520,000 6,300,000
5 3,200,000 2,880,000 7,200,000
6 3,200,000 2,880,000 7,200,000
TOTAL 16,800,000 15,120,000 37,800,000

PRODUCTO B 1 2 3
BIMESTRE 80 72 45
1 400,000 1,440,000 1,800,000
2 560,000 2,016,000 2,520,000
3 400,000 1,440,000 1,800,000
4 1,000,000 3,600,000 4,500,000
5 800,000 2,880,000 3,600,000
6 800,000 2,880,000 3,600,000
TOTAL 3,960,000 14,256,000 17,820,000

PRODUCTO C 1 2 3
BIMESTRE 80 72 45
1 280,000 504,000 945,000
2 320,000 576,000 1,080,000
3 320,000 576,000 1,080,000
4 480,000 864,000 1,620,000
5 400,000 720,000 1,350,000
6 360,000 648,000 1,215,000
TOTAL 2,160,000 3,888,000 7,290,000

PRODUCTO D 1 2 3
BIMESTRE 80 72 45
1 1,200,000 2,160,000 4,050,000
2 1,000,000 1,800,000 3,375,000
3 1,600,000 2,880,000 5,400,000
4 480,000 864,000 1,620,000
5 1,400,000 2,520,000 4,725,000
6 1,600,000 2,880,000 5,400,000
TOTAL 7,280,000 13,104,000 24,570,000

Totales
159,374,000
164,048,000
323,422,000
 Presupuesto de mano de obra en costos
SUPERVICION INGENIERO OBRERO
PRODUCTO A 80 72 45
1ER BIMESTRE 0 $ 2,000,000.00 $ 1,800,000.00 $ 4,500,000.00
2DO BIMESTRE 0 $ 2,000,000.00 $ 1,800,000.00 $ 4,500,000.00
3ER BIMESTRE 0 $ 2,000,000.00 $ 1,800,000.00 $ 4,500,000.00
4TO BIMESTRE 0 $ 2,800,000.00 $ 3,600,000.00 $ 4,500,000.00
2TO BIMESTRO 0 $ 2,800,000.00 $ 4,320,000.00 $ 6,300,000.00
6TO BIMESTRE 0 $ 2,560,000.00 $ 2,304,000.00 $ 5,760,000.00

SUPERVICION INGENIERO OBRERO

PRODUCTO B 80 72 45
1ER BIMESTRE 0 $ 1,200,000.00 $ 4,320,000.00 $ 4,500,000.00
2DO BIMESTRE 0 $ 1,400,000.00 $ 5,040,000.00 $ 6,300,000.00
3ER BIMESTRE 0 $ 1,600,000.00 $ 5,760,000.00 $ 7,200,000.00
4TO BIMESTRE 0 $ 1,000,000.00 $ 3,600,000.00 $ 4,500,000.00
2TO BIMESTRO 0 $ 1,200,000.00 $ 4,320,000.00 $ 5,400,000.00
6TO BIMESTRE 0 $ 1,600,000.00 $ 5,760,000.00 $ 3,600,000.00

SUPERVICION INGENIERO OBRERO

PRODUCTO C 80 72 45
1ER BIMESTRE 0 $ 400,000.00 $ 720,000.00 $ 1,350,000.00
2DO BIMESTRE 0 $ 360,000.00 $ 648,000.00 $ 1,215,000.00
3ER BIMESTRE 0 $ 280,000.00 $ 504,000.00 $ 945,000.00
4TO BIMESTRE 0 $ 360,000.00 $ 648,000.00 $ 1,215,000.00
2TO BIMESTRO 0 $ 320,000.00 $ 576,000.00 $ 1,080,000.00
6TO BIMESTRE 0 $ 320,000.00 $ 576,000.00 $ 540,000.00

SUPERVICION INGENIERO OBRERO

PRODUCTO D 80 72 45
1ER BIMESTRE 0 $ 600,000.00 $ 1,080,000.00 $ 2,025,000.00
2DO BIMESTRE 0 $ 400,000.00 $ 720,000.00 $ 1,350,000.00
3ER BIMESTRE 0 $ 400,000.00 $ 720,000.00 $ 1,350,000.00
4TO BIMESTRE 0 $ 400,000.00 $ 720,000.00 $ 1,350,000.00
2TO BIMESTRO $ 560,000.00 $ 1,008,000.00 $ 1,890,000.00
6TO BIMESTRE 0 $ 480,000.00 $ 864,000.00 $ 810,000.00

MO TOTAL
SUPERVICION INGENIERO OBRERO

1ER BIMESTRE 0 $ 4,200,000.00 $ 7,920,000.00 $ 12,375,000.00

2DO BIMESTRE 0 $ 4,160,000.00 $ 8,208,000.00 $ 13,365,000.00
3ER BIMESTRE 0 $ 4,280,000.00 $ 8,784,000.00 $ 13,995,000.00
4TO BIMESTRE 0 $ 4,560,000.00 $ 8,568,000.00 $ 11,565,000.00
2TO BIMESTRO $ 4,880,000.00 $ 10,224,000.00 $ 14,670,000.00
6TO BIMESTRE 0 $ 4,960,000.00 $ 9,504,000.00 $ 10,710,000.00
TOTAL $ 27,040,000.00 $ 53,208,000.00 $ 76,680,000.00
Total de costo

$ 8,300,000.00
$ 8,300,000.00
$ 8,300,000.00
$ 10,900,000.00
$ 13,420,000.00
$ 10,624,000.00
$ 59,844,000.00

Total de costo

$ 10,020,000.00
$ 12,740,000.00
$ 14,560,000.00
$ 9,100,000.00
$ 10,920,000.00
$ 10,960,000.00
$ 68,300,000.00

Total de costo

$ 2,470,000.00
$ 2,223,000.00
$ 1,729,000.00
$ 2,223,000.00
$ 1,976,000.00
$ 1,436,000.00
$ 12,057,000.00

Total de costo

$ 3,705,000.00
$ 2,470,000.00
$ 2,470,000.00
$ 2,470,000.00
$ 3,458,000.00
$ 2,154,000.00
$ 16,727,000.00

Total de costo

$ 24,495,000.00
$ 25,733,000.00
$ 27,059,000.00
$ 24,693,000.00
$ 29,774,000.00
$ 25,174,000.00
$ 156,928,000.00
 6.       Presupuesto de gastos indirectos de fabricación

Planta X
Producto A Producto B Producto
Unidades Costo Unidades Costo Unidades
Bimestre 68 50
Bimestre 1 25,000 1,700,000 30,000 1,500,000 10,000
Bmestre 2 25,000 1,700,000 35,000 1,750,000 9,000
Bimestre 3 25,000 1,700,000 40,000 2,000,000 7,000
Bimestre 4 25,000 1,700,000 25,000 1,250,000 9,000
Bimestre 5 35,000 2,380,000 30,000 1,500,000 8,000
Bimestre 6 35,000 2,380,000 40,000 2,000,000 8,000
Total 170,000 11,560,000 200,000 10,000,000 51,000

Planta Y
Productos A Producto B Producto
Unidades Costo Unidades Costo Unidades
Bimestre 68 50
Bimestre 1 25,000 1,700,000 10,000 500,000 7,000
Bimestre 2 35,000 2,380,000 14,000 700,000 8,000
Bimestre 3 35,000 2,380,000 10,000 500,000 8,000
Bimestre 4 35,000 2,380,000 25,000 1,250,000 12,000
Bimestre 5 40,000 2,720,000 20,000 1,000,000 10,000
Bimestre 6 40,000 2,720,000 20,000 1,000,000 9,000
Total 210,000 14,280,000 99,000 4,950,000 54,000

A B C D Totales
Planta X 11,560,000 10,000,000 1,734,000 1,065,000 24,359,000
Planta Y 14,280,000 4,950,000 1,836,000 2,730,000 23,796,000
Totales 25,840,000 14,950,000 3,570,000 3,795,000 48,155,000
bricación

C Producto D Total
Costo Unidades Costo
34 15
340,000 15,000 225,000 3,765,000
306,000 10,000 150,000 3,906,000
238,000 10,000 150,000 4,088,000
306,000 10,000 150,000 3,406,000
272,000 14,000 210,000 4,362,000
272,000 12,000 180,000 4,832,000
1,734,000 71,000 1,065,000 24,359,000

C Producto D Totales
Costo Unidades Costo
34 15
238,000 30,000 450,000 2,888,000
272,000 25,000 375,000 3,727,000
272,000 40,000 600,000 3,752,000
408,000 12,000 180,000 4,218,000
340,000 35,000 525,000 4,585,000
306,000 40,000 600,000 4,626,000
1,836,000 182,000 2,730,000 23,796,000
 BIMESTRE1 BIMESTRE2
GASTOS FIJOS X MES $ 233,450,000.00 $ 259,950,000.00
SALARIOS 336,000.00 672,000.00 672,000.00
COMISIONES 165,395,000.00 23,345,000.00 25,995,000.00
VIAJE Y PROMOCION 28,000.00 56,000.00 56,000.00
RADIO 15,000.00 30,000.00 30,000.00
TELEVISION 129,000.00 258,000.00 258,000.00
PUBLICIDAD EXTERIOR 60,000.00 120,000.00 120,000.00
PRENSA 50,000.00 100,000.00 100,000.00
TELEFONOS Y SUMINISTROS GENERALES 6,200.00 12,400.00 12,400.00
DEPRECIACION 3,200.00 6,400.00 6,400.00
OTROS GASTOS 2,800.00 5,600.00 5,600.00
Totales $ 24,605,400.00 $ 27,255,400.00
BIMESTRE3 BIMESTRE4 BIMESTRE5 BIMESTRE6
$ 272,250,000.00 $ 255,150,000.00 $ 308,400,000.00 $ 324,750,000.00
672,000.00 672,000.00 672,000.00 672,000.00 $ 4,032,000.00
27,225,000.00 25,515,000.00 30,840,000.00 32,475,000.00 $ 165,395,000.00
56,000.00 56,000.00 56,000.00 56,000.00 $ 336,000.00
30,000.00 30,000.00 30,000.00 30,000.00 $ 180,000.00
258,000.00 258,000.00 258,000.00 258,000.00 $ 1,548,000.00
120,000.00 120,000.00 120,000.00 120,000.00 $ 720,000.00
100,000.00 100,000.00 100,000.00 100,000.00 $ 600,000.00
12,400.00 12,400.00 12,400.00 12,400.00 $ 74,400.00
6,400.00 6,400.00 6,400.00 6,400.00 $ 38,400.00
5,600.00 5,600.00 5,600.00 5,600.00 $ 33,600.00
$ 28,485,400.00 $ 26,775,400.00 $ 32,100,400.00 $ 33,735,400.00 $ 172,957,400.00
 Presupuesto Anual D
Flujo por Mes Costo Variable

SUELDOS 550,000
MATERIAL GASTABLE 8,500
MANTENIMIENTO Y VIGILANCIA 18,000
SEGUROS 3500
TELEFONO E INTERNET 6,200
PROVISION CUENTAS INCOBRABLES 0.50%
OTROS GASTOS 3,500
Totales $ 589,700.00
 Presupuesto Anual De Gastos Administrativos
Bimestrre 1 Bimestrre 2 Bimestrre 3 Bimestrre 4 Bimestrre 5
$ 233,450,000.00 $ 259,950,000.00 $ 272,250,000.00 $ 255,150,000.00 $ 308,400,000.00
$ 1,100,000.00 $ 1,100,000.00 $ 1,100,000.00 $ 1,100,000.00 $ 1,100,000.00
$ 17,000.00 $ 17,000.00 $ 17,000.00 $ 17,000.00 $ 17,000.00
$ 36,000.00 $ 36,000.00 $ 36,000.00 $ 36,000.00 $ 36,000.00
$ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00
$ 12,400.00 $ 12,400.00 $ 12,400.00 $ 12,400.00 $ 12,400.00
$ 1,167,250.00 $ 1,299,750.00 $ 1,361,250.00 $ 1,275,750.00 $ 1,542,000.00
$ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00
$ 2,346,650.00 $ 2,479,150.00 $ 2,540,650.00 $ 2,455,150.00 $ 2,721,400.00
Bimestrre 6 Totales
$ 324,750,000.00
$ 1,100,000.00 $ 6,600,000.00
$ 17,000.00 $ 102,000.00
$ 36,000.00 $ 216,000.00
$ 7,000.00 $ 42,000.00
$ 12,400.00 $ 74,400.00
$ 1,623,750.00 $ 8,269,750.00
$ 7,000.00 $ 42,000.00
$ 2,803,150.00 $ 15,346,150.00
9.   Estado de resultado del año

ventas $ 1,644,650,000.00
Costos y Gastos
Materiales directos $ 293,335,500.00
Mo directa $ 323,206,000.00
Gasto idirecto de fab. $ 48,155,000.00
Gasto de adm. $ 15,346,150.00
Gastos de ventas $ 172,957,400.00
Total $ 853,000,050.00
Utilidad $ 791,649,950.00