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ventas pronosticadas

enero
$ 140,000.00
febrero
$ 140,416.00
marzo
$ 160,000.00
abril
$ 200,000.00
DATOS DEL BALANCE
EFECTIVO
CLIENTES
de vernta de noviembre
de venta de diciembre
inv de mercaderia
proveedores

PRESUPUESTO DE COMPRAS DE LOS TRES PRIMEROS MESES


Inventario Inicial de mercaderias
+ Compra de mercaderias
- Inventario Fianl de mercaderias
= COSTO DE VENTAS 50%
$ 10,000.00
$
$
$
$

36,000.00
80,000.00
52,000.00
45,000.00

compra de mercaderias

Compras Costo
ESTADOS DE RESULTADOS
Ventas
= Costo de ventas 50%
=utilidad bruta en ventas
-gastos fijos
-Gastos de depreciacion
- Gasto Variable 10%
=utilidad operacional

S DE LOS TRES PRIMEROS MESES


ENERO
$ 52,000.00
$ 123,312.00
$ 105,312.00
$ 70,000.00

FEBRERO
$ 105,312.00
$ 84,896.00
$ 120,000.00
$ 70,208.00

$ 123,312.00 $

enero
$ 140,000.00
$ (70,000.00)
$ 70,000.00
$ (10,000.00)
$ (5,000.00)
$ (14,000.00)
$ 41,000.00

febrero
$ 140,000.00
$ (70,208.00)
$ 69,792.00
$ (10,000.00)
$ (5,000.00)
$ (14,000.00)
$ 40,792.00

MARZO
ABRIL
$ 120,000.00
$ 110,000.00
$ 150,000.00
$ 80,000.00 $ 100,000.00

84,896.00 $ 110,000.00

marzo
$ 160,000.00
$ (80,000.00)
$ 80,000.00
$ (10,000.00)
$ (5,000.00)
$ (16,000.00)
$ 49,000.00

abril
$ 200,000.00
$ (100,000.00)
$ 100,000.00
$ (10,000.00)
$
(5,000.00)
$ (20,000.00)
$ 65,000.00

Forecasted Sales
January
February
March
April
DATA OF BALANCE
Cash
Customers
November Sales
December Sales
Inventory of goods
Providers (goods)
Fixed charges
Depreciation

$
$
$
$

140,000.00
140,416.00
160,000.00
200,000.00

$ 100,000.00
$
$
$
$
$
$

36,000.00
80,000.00
52,000.00
45,000.00
15,000.00
5,000.00

BUDGET FOR PURCHASES IN THE FIRST THREE MONTHS

JANUARY
$ 52,000.00
$ 123,312.00
$ 105,312.00
$ 70,000.00

Initial Inventory of goods


Purchase of goods
Final Inventory of goods
COST OF SALES

FEBRUARY
$ 105,312.00
$ 84,896.00
$ 120,000.00
$ 70,208.00

$ 123,312.00 $

Purchase of goods
Purchase = Cost

84,896.00

EARING REPORT
JANUARY
$ 140,000.00
$ 70,000.00
$ 70,000.00
$ 10,000.00
$
5,000.00
$ 14,000.00
$ 41,000.00

Sales
Cost of Sales 50%
Gross earnings of sales
Fixed charges
Fixed of depreciation
Sundry expen-ses 10%
Operating income

FEBRUARY
$ 140,000.00
$ 70,208.00
$ 69,792.00
$ 10,000.00
$
5,000.00
$ 14,000.00
$ 40,792.00

COST = BUDGET
PREVIOUS STEP: The cell design collections
Credit policy

1er month
2do month

60%
40%

SALES

November Sales
December Sales
January Sales
February Sales
March Sales

JANUARY
$ 36,000.00
$ 80,000.00 $ 48,000.00
$ 140,000.00
$ 140,000.00
$ 160,000.00
TOTAL OF MONTH
$ 84,000.00

PREVIOUS STEP: Cell design the payment to suppliers

December Purchase
January Purchase
February Purchase
March Purchase

PURCHASE
JANUARY
$ 45,000.00 $ 45,000.00
$ 123,000.00
$ 85,000.00
$ 110,000.00
TOTAL OF MONTH
$ 45,000.00

CASH BUDGET DESIGN


JANUARY
$ 10,000.00
$ 84,000.00
$ 94,000.00

Opening balance
Deposits for the operation of the business
Money on hand
Business operation outputs
Payment to suppliers

$
$
$
$

Fixed charges
Sundry expen-ses 10%

Total business operation outputs


Receipts - Cash outflows at the end of month

25,000.00
leftover
$ 15,000.00
$ 10,000.00

The surplus missing regarding minimum balance


that is: 10.000
Closing balance of cash-iering department
Loan
Loan Payment
Interest

45,000.00
10,000.00
14,000.00
69,000.00

20,000.00
$
$
$

20,000.00
400.00
12,600.00

MARCH
APRIL
$ 120,000.00
$ 110,000.00
$ 150,000.00
$ 80,000.00 $ 100,000.00
$ 110,000.00

MARCH
$ 160,000.00
$ 80,000.00
$ 80,000.00
$ 10,000.00
$
5,000.00
$ 16,000.00
$ 49,000.00

APRIL
$ 200,000.00
$ 100,000.00
$ 100,000.00
$ 10,000.00
$
5,000.00
$ 20,000.00
$ 65,000.00

FEBRUARY

MARCH

$
$

APRIL

32,000.00
84,000.00 $
$

MAY

56,000.00
84,000.00 $ 56,000.00
$
9,600.00 $ 64,000.00
$ 116,000.00 $ 140,000.00 $ 152,000.00

FEBRUARY

MARCH

APRIL

$ 123,000.00
$

85,000.00 $ 110,000.00

$ 123,000.00 $

85,000.00 $ 110,000.00

FEBRUARY
$ 25,000.00
$ 116,000.00
$ 141,000.00

MARCH
$ 14,000.00
$ 140,000.00
$ 154,000.00

APRIL
$ 22,600.00
$ 152,000.00
$ 174,600.00

$ 123,000.00 $ 85,000.00
$ 10,000.00 $ 10,000.00
$ 14,000.00 $ 16,000.00
$ 147,000.00 $ 111,000.00

$ 110,000.00
$ 10,000.00
$ 20,000.00
$ 140,000.00

6,000.00 $ 43,000.00 $ 34,600.00


missing
leftover
missing
$ 16,000.00 $ 33,000.00 $ 24,600.00
$ 10,000.00 $ 10,000.00 $ 10,000.00

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