POR: ITALA MERCEDES RAMOS BARRAZA

LPG MADERAS
PRESUPUESTO DE PRODUCCION TOTAL EN UNIDADES
RUBRO Trimestre 1. Trimestre 2. Trimestre 3. Trimestres 4.
ventas 10,000 12,000 9,000 20,000
inventario 1,500 2,500 1,000 3,500
previsión 1,500 1,200 1,350 1,000
presupuesto producción total en unidades 10,000 13,300 8,650 22,500

PRESUPUESTO MATERIAS PRIMAS

Material A Material B Material C Material D
PRODUCCION TOTAL EN UNIDADES 12000
UNIDADES POR MATERIAL 10 15 8 12
PROYECCION DE MATERIALES TOTAL 120,000 180,000 96,000 144,000
COSTO UNITARIO 12 15 18 10
COSTO TOTAL MATERIAS PRIMAS 1,440,000 2,700,000 1,728,000 1,440,000

PRESUPUESTO MANO DE OBRA

Producto A Producto B Producto C Producto D
COSTO ESTANDAR MANO OBRA X HORA 20
PRESUPUESTO PRODUCCION/UNIDADES 18,000 22,000 28,000 32,000
PRODUCCION POR HORA 2 5 8 3
TOTAL HORAS EMPLEADOS EN LA PRODUCCION 36,000 110,000 224,000 96,000
COSTO TOTAL MANO DE OBRA 720,000 2,200,000 4,480,000 1,920,000

PRESUPUESTO GASTO DE OPERACIÓN

Trimestre 1. Trimestre 2. Trimestre 3. Trimestres 4.
SUELDO PERSONAL ADMINISTRATIVO $25,000,000 $28,750,000 $31,625,000 $26,881,250
SUELDO PERSONAL DE VENTAS $12,500,000 $14,000,000 $12,600,000 $15,120,000
COMISIONES SOBRE VENTAS $1,250,000 $2,100,000 $1,008,000 $1,814,400
SUBTOTAL SUELDOS Y COMISIONES $38,750,000 $44,850,000 $45,233,000 $43,815,650
SERVICIOS BASICOS DE ADMINISTRACIÓN
AGUA $1,500,000 $1,800,000 $1,944,000 $2,177,280
ENERGIA $5,500,000 $6,160,000 $6,776,000 $7,995,680
GAS $500,000 $560,000 $515,200 $592,480
MATERIAL DE ESCRITORIO 60% ADMINISTRATIVO $120,000 $144,000 $161,280 $145,152
MATERIAL DE ESCRITORIO 40% VENTAS $80,000 $96,000 $107,520 $96,768
SUBTOTAL SERVICIOS BASICOS COSTOS FIJOS $7,700,000 $8,760,000 $9,504,000 $11,007,360

GASTOS PUBLICITARIOS
RADIO $350,000 $378,000 $332,500 $359,100
TELEVISION $12,500,000 $13,125,000 $11,875,000 $13,062,500
PRENSA $8,500,000 $9,350,000 $9,817,500 $8,835,750
SUBTOTAL GASTOS PUBLICITARIOS $21,350,000 $22,853,000 $22,025,000 $22,257,350

PRESUPUESTO TOTAL GASTOS OPERACIONALES $67,800,000 $76,463,000 $76,762,000 $77,080,360

PRESUPUESTO DE VENTAS
VENTAS ESTIMADAS POR TRIMESTRES 360000
PRECIO VENTA/UNIDAD $50 $55 $60 $65
TOTAL INGRESO POR VENTAS $18,000,000 $19,800,000 $21,600,000 $23,400,000
INTERESE FINANCIEROS $1,000,000 $1,200,000 $1,250,000 $1,350,000

a. GASTOS ADMINISTRATIVOS
SUELDO PERSONAL ADMINISTRATIVO $25,000,000 $28,750,000 $31,625,000 $26,881,250
AGUA $1,500,000 $1,800,000 $1,944,000 $2,177,280
ENERGIA $5,500,000 $6,160,000 $6,776,000 $7,995,680
GAS $500,000 $560,000 $515,200 $592,480
MATERIAL DE ESCRITORIO 60% ADMINISTRATIVO $120,000 $144,000 $161,280 $145,152
TOTAL GASTOS ADMINISTRATIVOS $32,620,000 $37,414,000 $41,021,480 $37,791,842
 b. GASTOS DE VENTAS
SUELDO PERSONAL DE VENTAS $12,500,000 $14,000,000 $12,600,000 $15,120,000
COMISIONES DE VENTAS $1,250,000 $2,100,000 $1,008,000 $1,814,400
MATERIAL DE ESCRITORIO 40% VENTAS $80,000 $96,000 $107,520 $96,768
RADIO $350,000 $378,000 $332,500 $359,100
TELEVISIÓN $12,500,000 $13,125,000 $11,875,000 $13,062,500
PRENSA $8,500,000 $9,350,000 $9,817,500 $8,835,750
TOTAL GASTOS DE VENTAS $35,180,000 $39,049,000 $35,740,520 $39,288,518

c. GASTOS DE VENTAS
INTERESES FINANCIEROS $1,000,000 $1,200,000 $1,250,000 $1,350,000

d. PRESUPUESTO TOTAL GASTOS OPERACIONALES

PRESUPUESTO TOTAL GASTOS OPERACIONALES $67,800,000 $76,463,000 $76,762,000 $77,080,360