UNIVERSIDAD DEL CARIBE

Presupuesto Empresarial II
Carlos Suberví
Detalles
Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre
1- Hoja de Creditos
Ventas 7,250,000.00 7,400,000.00 7,775,000.00 7,600,000.00 8,000,000.00 8,120,000.00 8,190,000.00 8,700,000.00
Compras 5,831,250.00 5,700,000.00 6,000,000.00 6,090,000.00 6,142,500.00 6,525,000.00

2- Cobranza

Ventas del Mes 1,523,900.00 1,489,600.00 1,568,000.00 1,591,520.00 1,605,240.00 1,705,200.00

Ventas del Mes Anterior 5,180,000.00 5,442,500.00 5,320,000.00 5,600,000.00 5,684,000.00 5,733,000.00
Ventas 2 meses Atrás 725,000.00 740,000.00 777,500.00 760,000.00 800,000.00 812,000.00
Total Cobranza 7,428,900.00 7,672,100.00 7,665,500.00 7,951,520.00 8,089,240.00 8,250,200.00

3- Pagos

Compras de Mercancias 5,831,250.00 5,700,000.00 6,000,000.00 6,090,000.00 6,142,500.00 6,525,000.00

Sueldos y Salarios 920,000.00 920,000.00 920,000.00 920,000.00 920,000.00 1,840,000.00
Mantenimiento 84,200.00 20,435.00 20,365.00 20,545.00 20,475.00 21,570.00
Servicios Basicos 233,100.00 212,700.00 205,200.00 220,000.00 212,500.00 224,700.00
Combustibles 86,000.00 98,200.00 90,700.00 102,900.00 95,400.00 107,600.00
Cosntruccion de Planta 1,200,000.00
Pago de ISR 180,000.00 120,000.00
Otros 56,100.00 60,600.00 58,300.00 62,800.00 60,500.00 65,000.00
Total de Pagos 7,210,650.00 8,211,935.00 7,474,565.00 7,416,245.00 7,451,375.00 8,903,870.00
Superavit o Deficit del Mes
218,250.00 -539,835.00 190,935.00 535,275.00 637,865.00 -653,670.00

4- Excedentes o Escases de fondos

Efectivo al Inicio del Mes 182,500.00 400,750.00 195,915.00 196,825.00 579,850.00 1,217,715.00
Saldo del Mes 400,750.00 -139,085.00 386,850.00 732,100.00 1,217,715.00 564,045.00
Saldo del efectivo Meta 195,000.00 195,000.00 195,000.00 195,000.00 195,000.00 195,000.00
Excedentes o Escases de fondos 205,750.00 -334,085.00 191,850.00 537,100.00 1,022,715.00 369,045.00
Obtencion de prestamos (18% Anual) 335,000.00
Pago de Prestamos 185,000.00 150,000.00
Pago de Intereses 5,025.00 2,250.00
Saldo Final de Efectivo 400,750.00 195,915.00 196,825.00 579,850.00 1,217,715.00 564,045.00
 UNIVERSIDAD DEL CARIBE
Presupuesto Empresarial II
Carlos Suberví
Detalles
Enero Febrero Marzo Abril Mayo Junio
1- Hoja de Creditos
Ventas 7,575,800.00 7,490,000.00 7,595,000.00 7,667,000.00 7,771,000.00 7,725,000.00
Compras 5,617,500.00 5,696,250.00 5,750,250.00 5,828,250.00 5,793,750.00 0.00

2- Cobranza

Ventas del Mes 1,484,856.80 1,468,040.00 1,488,620.00 1,502,732.00 1,523,116.00 1,514,100.00

Ventas del Mes Anterior 6,090,000.00 5,303,060.00 5,243,000.00 5,316,500.00 5,366,900.00 5,439,700.00
Ventas 2 meses Atrás 819,000.00 870,000.00 757,580.00 749,000.00 759,500.00 766,700.00
Total Cobranza 8,393,856.80 7,641,100.00 7,489,200.00 7,568,232.00 7,649,516.00 7,720,500.00

3- Pagos

Compras de Mercancias 5,681,850.00 5,617,500.00 5,696,250.00 5,750,250.00 5,828,250.00 5,793,750.00

Sueldos y Salarios 945,000.00 945,000.00 945,000.00 945,000.00 945,000.00 945,000.00
Mantenimiento 12,400.00 33,900.00 14,000.00 24,900.00 0.00 32,100.00
Servicios Basicos 225,900.00 224,100.00 227,700.00 228,000.00 229,900.00 228,500.00
Combustibles 102,100.00 104,000.00 103,300.00 103,900.00 108,700.00 112,300.00
Cosntruccion de Planta 0.00 1,100,000.00 0.00 0.00 0.00 0.00
Pago de ISR 0.00 0.00 0.00 790,000.00 0.00 120,000.00
Otros 102,400.00 77,500.00 98,000.00 112,900.00 117,700.00 84,900.00
Total de Pagos 7,069,650.00 8,102,000.00 7,084,250.00 7,954,950.00 7,229,550.00 7,316,550.00

Superavit o Deficit del Mes 1,324,206.80 -460,900.00 404,950.00 -386,718.00 419,966.00 403,950.00

4- Excedentes o Escases de fondos

Efectivo al Inicio del Mes 564,045.00 1,888,251.80 1,427,351.80 1,832,301.80 1,445,583.80 1,865,549.80
Saldo del Mes 1,888,251.80 1,427,351.80 1,832,301.80 1,445,583.80 1,865,549.80 2,269,499.80
Saldo del efectivo Meta 195,000.00 195,000.00 195,000.00 195,000.00 195,000.00 195,000.00
Excedentes o Escases de fondos 1,693,251.80 1,232,351.80 1,637,301.80 1,250,583.80 1,670,549.80 2,074,499.80
Obtencion de prestamos (18% Anual) 0.00 0.00 0.00 0.00 0.00 0.00
Pago de Prestamos 0.00 0.00 0.00 0.00 0.00 0.00
Pago de Intereses 0.00 0.00 0.00 0.00 0.00 0.00
Saldo Final de Efectivo 1,888,251.80 1,427,351.80 1,832,301.80 1,445,583.80 1,865,549.80 2,269,499.80
 UNIVERSIDAD DEL CARIBE
Presupuesto Empresarial II
Carlos Suberví
Detalles
1- Hoja de Creditos Enero Febrero Marzo Abril Mayo
Ventas RD$7,575,800.00 RD$7,490,000.00 RD$7,595,000.00 RD$7,667,000.00 RD$7,771,000.00
Compras RD$ 5,617,500.00 RD$ 5,696,250.00 RD$ 5,750,250.00 RD$ 5,828,250.00 RD$ 5,793,750.00

2- Cobranza
Ventas del Mes RD$ 1,484,856.80 RD$ 1,468,040.00 RD$ 1,488,620.00 RD$ 1,502,732.00 RD$ 1,523,116.00
Ventas del Mes Anterior RD$5,303,060.00 RD$5,243,000.00 RD$5,316,500.00 RD$5,366,900.00
Ventas 2 meses Atrás RD$757,580.00 RD$749,000.00 RD$759,500.00
Total Cobranza RD$ 1,484,856.80 RD$ 6,771,100.00

3- Pagos
Compras de Mercancias
Sueldos y Salarios
Mantenimiento
Servicios Basicos
Combustibles
Cosntruccion de Planta
Pago de ISR
Otros
Total de Pagos

Superavit o Deficit del Mes

Excedentes o Escases de fondos

Efectivo al Inicio del Mes
Saldo del Mes
Saldo del efectivo Meta
Excedentes o Escases de fondos
Obtencion de prestamos (18% Anual)
Pago de Prestamos
Pago de Intereses
Saldo Final de Efectivo
 Junnio
RD$7,725,000.00

RD$ 1,514,100.00
RD$5,439,700.00
RD$766,700.00
 Presupuesto

Detalles Presup. Real

Detalles
Ventas Unds 78490.00 71155.00 Ventas
Precio RD$ 390.00 RD$ 388.00 - Costo de ventas
Costo RD$ 195.00 RD$ 196.00 = Utilidad Bruta
Gastos RD$ 7,008,250.00 RD$ 7,709,950.00 - Gastos
= Utilidad A. ISR
- ISR
= Utilidad Neta
 Estado de Resultados
Analisis Comparativo R (vs) P

Real Presup. Dif. %

RD$ 27,608,140.00 RD$ 30,611,100.00 RD$ (3,002,960.00) -9.81%
RD$ 13,946,380.00 RD$ 15,305,550.00 RD$ (1,359,170.00) -8.88%
RD$ 13,661,760.00 RD$ 15,305,550.00 RD$ (1,643,790.00) -10.74%
RD$ 7,709,950.00 RD$ 7,008,250.00 RD$ 701,700.00 10.01%
RD$ 5,951,810.00 RD$ 8,297,300.00 RD$ (2,345,490.00) -28.27%
RD$ 1,606,988.70 RD$ 2,240,271.00 RD$ (633,282.30) -28.27%
RD$ 4,344,821.30 RD$ 6,057,029.00 RD$ (1,712,207.70) -28.27%