FACULTAD DE CIENCIAS EMPRESARIALES

ESCUELA DE CONTABILIDAD

CALZADOS JOHANA S.A.C

INTEGRANTES :

* RAZURI GALVEZ NADIA

* GARCIA CAIGUARAICO JAMILIT

reseña historica

Calzados Johana es una empresa familiar que nace en el año 2013 con la confección de calzado
femenino, se inició en talleres ubicados en el distrito de Victor Larco, inicialmente contaba con un
pequeño taller y un reducido número de trabajadores; debido a la aceptación y gran acogida deL
calzado se pasó a un ambiente más amplio y se implementó con maquinaria especializada; EL calzado
se vende en tiendas, centros comerciales y galería, Alameda

PRODUCTO:

Es una empresa dedicada a la producción y distribución de zapatos sport solo para damas

CATEGORIA DEL
PRODUCTO:

Pertenece al rubro calzado

DESCRIPCION DEL PRODUCTO:

Los zapatos son confeccionados a base de cuero nacional ,con punta abierta y cómodos
para toda ocasion sport.; son llamados "suecos". Su elaboración requiere del uso de
maquinas perfiladoras ,comprensoras y cortadoras , y una mano de obra especializada ;
que contribuyan a obtener como producto final un zapato de dama de calidad y al gusto
del cliente.
 mision

confección de calzado
Diseñar y fabricar calzados suaves y cómodos de damas , para el
lmente contaba con un sector particular , utilizando materias primas de optima calidad
con tecnología de punta
ón y gran acogida deL
specializada; EL calzado

vision

Ser una de las empresas mas reconocidas y posicionadas en el

s sport solo para damas sector calzado, que garantize la plena satisfaccion del cliente .

punta abierta y cómodos

ón requiere del uso de
no de obra especializada ;
dama de calidad y al gusto
HOLT - WINTERS v.5.0
Table N°1
DonCool Ice Cream - Historic Demand 2013-2015
CENTERED
YEAR MONTH DEMAND MOVING AVERAGE MOVING
AVERAGE
1 JANUARY 600 732.50
2 FEBRUARY 650 732.50
3 MARCH 750 732.50
4 APRIL 600 732.50
2 5 MAY 550 732.50
0 6 JUNE 640 714.17 732.50
1 7 JULY 840 730.83 714.17 722.50
3 8 AUGUST 900 754.17 730.83 742.50
9 SEPTEMBER 500 744.58 754.17 749.38
10 OCTOBER 750 755.00 744.58 749.79
11 NOVEMBER 840 767.50 755.00 761.25
12 DECEMBER 950 785.83 767.50 776.67
13 JANUARY 800 795.00 785.83 790.42
14 FEBRUARY 930 799.17 795.00 797.08
15 MARCH 635 815.83 799.17 807.50
16 APRIL 725 824.17 815.83 820.00
2 17 MAY 700 835.83 824.17 830.00
0 18 JUNE 860 840.83 835.83 838.33
1 19 JULY 950 840.83 834.17
4 20 AUGUST 950 834.17
21 SEPTEMBER 700 834.17
22 OCTOBER 850 834.17
23 NOVEMBER 980 834.17
24 DECEMBER 1010 834.17
25 JANUARY 1050
26 FEBRUARY 1000
27 MARCH 900
28 APRIL 850
2 29 MAY 850
0 30 JUNE 1000
1 31 JULY 1050
5 32 AUGUST 1020
33 SEPTEMBER 935
34 OCTOBER 850
35 NOVEMBER 980
36 DECEMBER 1100

Table N°2
Normalized seasonality factors- 214
AVERAGED NORMALIZED
MONTH SEASONALITY SEASONALITY
FACTOR FACTOR
JANUARY 0.91562 0.92397
FEBRUARY 1.02706 1.03643
MARCH 0.90513 0.91339
APRIL 0.85163 0.85940
 MAY 0.79711 0.80439
JUNE 0.94978 0.95845
JULY 1.15075 1.16124
AUGUST 1.17549 1.18621
SEPTEMBER 0.75319 0.76006
OCTOBER 1.00963 1.01884
NOVEMBER 1.13914 1.14953
DECEMBER 1.21698 1.22808
TOTAL 11.89152 12

Table N°3
Deseasonalized demand level
NORMALIZED DESEASONALI
YEAR MONTH DEMAND SEASONALITY ZED DEMAND
FACTOR LEVEL
1 JANUARY 600 0.92397 649.37
2 FEBRUARY 650 1.03643 627.15
3 MARCH 750 0.91339 821.12
4 APRIL 600 0.85940 698.16
2 5 MAY 550 0.80439 683.75
0 6 JUNE 640 0.95845 667.75
1 7 JULY 840 1.16124 723.36
3 8 AUGUST 900 1.18621 758.72
9 SEPTEMBER 500 0.76006 657.84
10 OCTOBER 750 1.01884 736.13
11 NOVEMBER 840 1.14953 730.73
12 DECEMBER 950 1.22808 773.56
13 JANUARY 800 0.92397 865.83
14 FEBRUARY 930 1.03643 897.31
15 MARCH 635 0.91339 695.21
16 APRIL 725 0.85940 843.61
2 17 MAY 700 0.80439 870.23
0 18 JUNE 860 0.95845 897.28
1 19 JULY 950 1.16124 818.09
4 20 AUGUST 950 1.18621 800.87
21 SEPTEMBER 700 0.76006 920.98
22 OCTOBER 850 1.01884 834.28
23 NOVEMBER 980 1.14953 852.52
24 DECEMBER 1010 1.22808 822.42
25 JANUARY 1050 0.92397 1,136.40
26 FEBRUARY 1000 1.03643 964.85
27 MARCH 900 0.91339 985.34
28 APRIL 850 0.85940 989.06
2 29 MAY 850 0.80439 1,056.71
0 30 JUNE 1000 0.95845 1,043.35
1 31 JULY 1050 1.16124 904.20
5 32 AUGUST 1020 1.18621 859.88
33 SEPTEMBER 935 0.76006 1,230.16
34 OCTOBER 850 1.01884 834.28
35 NOVEMBER 980 1.14953 852.52
36 DECEMBER 1100 1.22808 895.70
 Initializing the model
2013-2014 a 662
b 9.159

Alfa 0.5100
Beta 0.0530
Gamma 0.1000

Training The Model

Table N° 4

Forecast 2015
MONTH LEVEL TREND ADJUSTED
YEAR DEMAND SEASONALITY
24 882.26 9.1594 FACTOR
25 January 800 878.37 8.4676 0.9227
26 February 930 892.18 8.7507 1.0370
27 March 635 796.01 3.1902 0.9018
28 April 725 821.85 4.3906 0.8617
29 May 700 848.68 5.5796 0.8064
2 30 June 860 876.20 6.7427 0.9608
0
31 July 950 849.87 4.9896 1.1569
1
4 32 August 950 827.32 3.5303 1.1824
33 September 700 876.82 5.9663 0.7639
34 October 850 858.05 4.6554 1.0160
35 November 980 857.51 4.3803 1.1489
36 December 1,010 841.76 3.3133 1.2253
10,090 11.9837

Table N°5
Normalized Seasonality factors -2015
Ajusted Normalized
Month seasonality seasonality
25 January 0.9227 0.9239
26 February 1.0370 1.0384
27 March 0.9018 0.9031
28 April 0.8617 0.8628
29 May 0.8064 0.8075
30 June 0.9608 0.9621
31 July 1.1569 1.1585
32 August 1.1824 1.1840
33 September 0.7639 0.7649
34 October 1.0160 1.0174
35 November 1.1489 1.1504
36 December 1.2253 1.2269
Total 11.9837 12.0000

2013-2015
a 666
b 9.66928
Table N°6
FORECAST 2016
ADJUSTED
MONTH LEVEL TREND SEASONALITY
YEAR DEMAND
36 December 1013.62 9.6693 FACTOR
37 January 1023.29 9.6693 0.9239
38 February 1032.96 9.6693 1.0384
39 March 1042.63 9.6693 0.9031
40 April 1052.30 9.6693 0.8628
41 May 1061.97 9.6693 0.8075
2 42 June 1071.64 9.6693 0.9621
0 43 July 1081.31 9.6693 1.1585
1
5 44 August 1090.98 9.6693 1.1840
45 September 1100.65 9.6693 0.7649
46 October 1110.31 9.6693 1.0174
47 November 1119.98 9.6693 1.1504
48 December 1129.65 9.6693 1.2269
- 12.0000
20100041953
 INITIAL
SEASONALITY
FACTOR
0.81911
0.88737
1.02389
0.81911
0.75085
0.87372
1.16263
1.21212
0.66722
1.00028
1.10345
1.22318
1.01212
1.16675
0.78638
0.88415
0.84337
1.02584
1.13886
1.13886
0.83916
1.01898
1.17483
1.21079
FORECAST

824
919
823
687
665
819
1,025
1,014
631
899
992
1,058
10,356

266
2.64%
FORECAST
945 945
1,073 1073
942 942
908 908
858 858
1,031 1031
1,253 1253
1,292 1292
842 842
1,130 1130
1,288 1288
1,386 1386
12,947 12947
Para A
X Y X^ 2 Y^ 2 X.Y
1 649.37 1 421,682 649.37
2 627.15 4 393,319 1,254.30
3 821.12 9 674,231 2,463.35
4 698.16 16 487,431 2,792.65
5 683.75 25 467,517 3,418.76
6 667.75 36 445,886 4,006.48
7 723.36 49 523,254 5,063.54
8 758.72 64 575,650 6,069.73
9 657.84 81 432,754 5,920.56
10 736.13 100 541,889 7,361.31
11 730.73 121 533,973 8,038.08
12 773.56 144 598,399 9,282.75
13 865.83 169 749,658 11,255.76
14 897.31 196 805,163 12,562.32
15 695.21 225 483,319 10,428.17
16 843.61 256 711,683 13,497.81
17 870.23 289 757,300 14,793.91
18 897.28 324 805,120 16,151.13
19 818.09 361 669,269 15,543.69
20 800.87 400 641,388 16,017.34
21 920.98 441 848,198 19,340.51
22 834.28 484 696,027 18,354.21
23 852.52 529 726,796 19,608.04
24 822.42 576 676,373 19,738.05
300 18,646.28 4,900 14,666,277 243,611.81

a) 18,283,223 662.44
27,600

b) 252,799.81 9.16
27,600.00
 X Y X^ 2 Y^ 2 X.Y
1 649 1 421,682 649.37
2 627 4 393,319 1,254.30
3 821 9 674,231 2,463.35
4 698 16 487,431 2,792.65
5 684 25 467,517 3,418.76
6 668 36 445,886 4,006.48
7 723 49 523,254 5,063.54
8 759 64 575,650 6,069.73
9 658 81 432,754 5,920.56
10 736 100 541,889 7,361.31
11 731 121 533,973 8,038.08
12 774 144 598,399 9,282.75
13 866 169 749,658 11,255.76
14 897 196 805,163 12,562.32
15 695 225 483,319 10,428.17
16 844 256 711,683 13,497.81
17 870 289 757,300 14,793.91
18 897 324 805,120 16,151.13
19 818 361 669,269 15,543.69
20 801 400 641,388 16,017.34
21 921 441 848,198 19,340.51
22 834 484 696,027 18,354.21
23 853 529 726,796 19,608.04
24 822 576 676,373 19,738.05
25 1,136 625 1,291,402 28,409.97
26 965 676 930,932 25,086.05
27 985 729 970,892 26,604.15
28 989 784 978,247 27,693.79
29 1,057 841 1,116,631 30,644.52
30 1,043 900 1,088,589 31,300.63
31 904 961 817,584 28,030.30
32 860 1,024 739,390 27,516.10
33 1,230 1,089 1,513,297 40,595.33
34 834 1,156 696,027 28,365.59
35 853 1,225 726,796 29,838.32
36 896 1,296 802,285 32,245.33
666 30,399 16,206 26,338,350 599,941.90

a= 93,080,715.76 665.53
139,860

b= 1,352,345.86 9.6693
139,860
 Calzados Johana S.A.C
MARKETING PLAN (DETAILED)
BY PRODUCT, TIME AND DISTRIC
FOR THE YEAR ENDING, DECEMBER 31,2016

Product TOTALS SOUTHERN DISTRIC NORTHERN DISTRIC

$70.00 UNITS AMOUNT UNITS AMOUNT UNITS AMOUNT
January 945 S/. 66,180 615 S/. 43,017 331 S/. 23,163
February 1,073 S/. 75,087 697 S/. 48,806 375 S/. 26,280
March 942 S/. 65,908 612 S/. 42,840 330 S/. 23,068
Total 1er Quarter 2,960 S/. 207,175 1,924 S/. 134,663 1,036 S/. 72,511

TOTALS SOUTHERN DISTRIC NORTHERN DISTRIC

$20.00 UNITS AMOUNT UNITS AMOUNT UNITS AMOUNT
April 908 S/. 18,159 590 S/. 11,804 318 S/. 6,356
May 858 S/. 17,151 557 S/. 11,148 300 S/. 6,003
June 1,031 S/. 20,620 670 S/. 13,403 361 S/. 7,217
Total 2nd Quarter 2,797 S/. 55,930 1,818 S/. 36,355 979 S/. 19,576

TOTALS SOUTHERN DISTRIC NORTHERN DISTRIC

$20.00 UNITS AMOUNT UNITS AMOUNT UNITS AMOUNT
July 1,253 S/. 25,053 814 S/. 16,285 438 S/. 8,769
August 1,292 S/. 25,835 840 S/. 16,793 452 S/. 9,042
September 842 S/. 16,838 547 S/. 10,945 295 S/. 5,893
Total 3r Quarter 3,386 S/. 67,727 2,201 S/. 44,022 1,185 S/. 23,704

TOTALS SOUTHERN DISTRIC NORTHERN DISTRIC

$20.00 UNITS AMOUNT UNITS AMOUNT UNITS AMOUNT
October 1,130 S/. 22,593 734 S/. 14,685 395 S/. 7,907
November 1,288 S/. 25,769 837 S/. 16,750 451 S/. 9,019
December 1,386 S/. 27,720 901 S/. 18,018 485 S/. 9,702
Total 4 Quarter 12,947 S/. 76,082 2,473 S/. 49,453 1,331 S/. 26,629
0.65
0.35
 Calzados Johana S.A.C
PRODUCTION PLAN

BY PRODUCT, BY TIME
FOR THE YEAR ENDING, DECEMBER 31,2016

Required for Ending Total Beginning Units to be

sales Inventory Required Inventory Completed
Producto SUECO Calzado for Ladys
January 945 200 1,145 300 845
February 1,073 473 1,545 200 1,345
March 942 536 1,478 473 1,005
1er Quarter 2,960 536 3,496 300 3,196
April 908 100 1,008 100 908
May 858 100 958 100 858
June 1,031 100 1,131 100 1,031
2do Quarter 2,797 100 2,897 100 2,797
July 1,253 100 1,353 100 1,253
August 1,292 100 1,392 100 1,292
September 842 100 942 100 842
3er Quarter 3,386 100 3,486 100 3,386
October 1,130 100 1,230 100 1,130
November 1,288 100 1,388 100 1,288
December 1,386 100 1,486 100 1,386
4to Quarter 3,804 100 3,904 100 3,804

Endign Inventory polices

Turnover ratio of 2
stable inventory 100 units

Beginnin inventory
300
Ending inventory
200
 Units - Product Z.
Budget Summary Elegant
Required for sales 12,947
Add planned ending inventory level of finished goods 2,000
Total required 14,947
Less beginning inventory of finished goods 300
Planned production for the year 14,647

FINISHED GOODS WORK IN PROC

BEGINNING ENDING BEGINNING
PRODUCT UNITS UNITS UNITS
Zapatos Elegant 300 2000 0

PRODUCTION BUDGET
JANUARY FEBRUARY
PLANNED SALES 945 1073
ADD ENDING INVENTORY 2000 1200
TOTAL 2945 2273
LESS BEGINNING INVENTORY 1500 2000

PLANNED PRODUCTION 1445 273

 WORK IN PROCESS
ENDING
PERCEPT COMPLETE UNITS PERCEPT COMPLETE
0 0 0

MARCH APRIL MAY JUNE JULY AUGUST

942 908 858 1031 1253 1292
1800 2000 1800 3000 4600 3400
2742 2908 2658 4031 5853 4692
1200 1800 2000 1800 3000 4600

1542 1108 658 2231 2853 92

SEPTEMBER OCTOBER NOVEMBER DECEMBER YEAR
842 1292 1288 1386 13,109
2600 4400 4600 3400 1,838
3442 5692 5888 4786 14,947
3400 2600 4400 4600 300

42 2730 1488 186 14647

 Calzados Johana S.A.C
MATERIAL BUDGET
BY MATERIAL, PRODUCT, ANTO TIME PERIODS
FOR THE YEAR ENDING DECEMBER 31,2016

Total Raw
Production Unit Usage Material
Planned (Given) Required
Material Cuero
January 845 3 2,536
February 1,345 3 4,036
March 1,005 3 3,016
Total 1er Quarter 3,196 9,588
April 908 3 2,724
May 858 3 2,573
June 1,031 3 3,093
Total 3er Quarter 2,797 8,390
July 1,253 3 3,758
August 1,292 3 3,875
September 842 3 2,526
Total 3er Quarter 3,386 10,159
October 1,130 3 3,389
November 1,288 3 3,865
December 1,386 3 4,158
Total 4to Quarter 3,804 11,412

Total Raw
Production Unit Usage Material
Planned (Given) Required
Material Zuela
January 845 1 845
February 1,345 1 1,345
March 1,005 1 1,005
Total 1er Quarter 3,196 3,196
April 908 1 908
May 858 1 858
June 1,031 1 1,031
Total 2nd Quarter 2,797 2,797
July 1,253 1 1,253
August 1,292 1 1,292
September 842 1 842
Total 3rd Quarter 3,386 3,386
October 1,130 1 1,130
November 1,288 1 1,288
December 1,386 1 1,386
Total 4th Quarter 3,804 3,804

Total Raw
Production Unit Usage Material
Planned (Given) Required
Material Taco
January 845 1 845
February 1,345 1 1,345
March 1,005 1 1,005
Total 1er Quarter 3,196 3,196
April 908 1 908
May 858 1 858
June 1,031 1 1,031
Total 2nd Quarter 2,797 2,797
July 1,253 1 1,253
August 1,292 1 1,292
September 842 1 842
Total 3rd Quarter 3,386 3,386
October 1,130 1 1,130
November 1,288 1 1,288
December 1,386 1 1,386
Total 4th Quarter 3,804 3,804
 Calzados Johana S.A.C
Purchases Budget
For the Year Ending December 31, 2016

UNITS ADD ENDING TOTAL UNITS BEGINNING PURCHASES

REQUIRED FOR INVENTORY REQUIRED INVENTORY UNITS
PROD.

RAW MATERIAL CUERO

January 2,536 2,000 4,536 1,500 3,036
February 4,036 900 4,936 2,000 2,936
March 3,016 2,500 5,516 900 4,616
1st Quarter 9,588 2,500 14,988 1,500 10,588
April 2,724 2,600 5,324 500 4,824
May 2,573 1,600 4,173 2,600 1,573
June 3,093 3,000 6,093 6,000 93
2st Quarter 8,390 3,000 15,590 500 6,490
July 3,758 4,000 7,758 7,000 758
August 3,875 1,560 5,435 4,000 1,435
September 2,526 500 3,026 1,560 1,466
3st Quarter 10,159 500 16,219 7,000 3,659
October 3,389 5,000 8,389 8,000 389
November 3,865 4,800 8,665 5,000 3,665
December 4,158 1,000 5,158 4,800 358
4st Quarter 11,412 22,212 8,000 4,412

UNITS ADD ENDING TOTAL UNITS LESS BEGINNING PURCHASES

REQUIRED FOR INVENTORY REQUIRED INVENTORY UNITS
PROD.

RAW MATERIAL ZUELA}

January 845 700 1,545 900 645
February 1,345 750 2,095 700 1,395
March 1,005 800 1,805 750 1,055
1st Quarter 3,196 5,446 900 3,096
April 908 760 1,668 1,080 588
May 858 760 1,618 760 858
June 1,031 880 1,911 760 1,151
2st Quarter 2,797 5,197 1,080 2,597
July 1,253 900 2,153 2,000 153
August 1,292 900 2,192 900 1,292
September 842 760 1,602 900 702
3st Quarter 3,386 5,946 2,000 2,146
October 1,130 1,000 2,130 1,600 530
November 1,288 1,000 2,288 1,000 1,288
December 1,386 950 2,336 1,000 1,336
4st Quarter 3,804 6,754 1,600 3,154

UNITS ADD ENDING TOTAL UNITS LESS BEGINNING PURCHASES

REQUIRED FOR INVENTORY REQUIRED INVENTORY UNITS
PROD.

RAW MATERIAL TACO

January 845 700 1,545 900 645
February 1,345 750 2,095 700 1,395
March 1,005 800 1,805 750 1,055
1st Quarter 3,196 5,446 900 3,096
April 908 760 1,668 1,080 588
May 858 760 1,618 760 858
June 1,031 880 1,911 760 1,151
2st Quarter 2,797 5,197 1,080 2,597
July 1,253 900 2,153 2,000 153
August 1,292 900 2,192 900 1,292
September 842 760 1,602 900 702
3st Quarter 3,386 5,946 2,000 2,146
October 1,130 1,000 2,130 1,600 530
November 1,288 1,000 2,288 1,000 1,288
December 1,386 950 2,336 1,000 1,336
4st Quarter 3,804 6,754 1,600 3,154
 PURCHASES
UNIT COST TOTAL COST

4.20 12,752.35
4.30 12,625.37
2.50 11,538.76
36,916.48
4.00 19,295.65
4.00 6,290.78
4.00 371.74
25,958.17
4.00 3,031.98
4.00 5,740.96
4.00 5,862.99
14,635.93
4.00 1,555.59
4.00 14,661.44
4.00 1,432.04
17,649.07

PURCHASES
UNIT COST TOTAL COST

2.10 1,355.39
2.10 2,930.29
2.10 2,215.85
6,501.54
2.10 1,234.74
2.10 1,800.89
2.10 2,417.05
5,452.68
2.10 320.60
2.10 2,712.67
2.10 1,474.02
4,507.29
2.10 1,112.23
 2.10 2,705.75
2.10 2,805.61
6,623.59

PURCHASES
UNIT COST TOTAL COST

2.50 1,613.56
2.50 3,488.44
2.50 2,637.92
7,739.92
2.50 1,469.93
2.50 2,143.91
2.50 2,877.45
6,491.29
2.50 381.66
2.50 3,229.37
2.50 1,754.79
5,365.82
2.50 1,324.08
2.50 3,221.13
2.50 3,340.01
7,885.22
kardex

MATERIAL: CUERO Purchases Issuance

Date Detail Units Price Total Units Price Total
Jan Beginning inv.
Jan Purchase 3,036 4.20 12,752.35
Jan Production 2,536 4.08 10,352.35
Detail 1,500 4.00 6,000.00
1,036 4.20 4,352.35

Feb Beginning inv.

Feb Purchase 2,936 4.30 12,625.37
Feb Production 4,036 4.25 17,155.37
Detail 2,000 4.20 8,400.00
Detail 2,036 4.30 8,755.37

March Beginning inv.

March Purchase 4,616 2.50 11,538.76
March Production 3,016 3.04 9,158.76
Detail 900 4.30 3,870.00
Detail 2,116 2.50 5,288.76

April
 Balance
Units Price Total
1,500 4.00 6,000.00 January beginning inventory is valued at
4,536 18,752.35
2,000 4.20 8,400.00
cuero s/ 4.00 prer unit
zuela s/ 2.10 prer unit
taco s/ 2.50 prer unit
2,000 4.20 8,400.00
4,936 21,025.37
900 4.30 3,870.00

900 4.30 3,870.00

5,516 15,408.76
2,500 2.50 6,250.00

516
2,500 2.50 6,250.00
 Calzados Johana S.A.C
Raw Material Inventory Budget
In Units and Dollars
For the Year Ending December 31, 2016

CUERO ZUELA TACO

UNITS AMOUNT UNITS AMOUNT UNITS AMOUNT
Beginning inventories
January 1,500 6,000 900 1,890 900 2,250
February 2,000 8,400 700 1,470 700 1,750
March 900 3,870 750 1,575 750 1,875
April 500 6,250 1,080 2,268 588 1,470
May 5,200 20,800 760 1,596 858 2,144
June 6,000 24,000 760 1,596 1,151 2,877
July 7,000 28,000 2,000 4,200 153 382
August 4,000 16,000 900 1,890 1,292 3,229
September 1,560 6,240 900 1,890 702 1,755
October 8,000 32,000 1,600 3,360 530 1,324
November 5,000 20,000 1,000 2,100 1,288 3,221
December 4,800 19,200 1,000 2,100 1,336 3,340
Ending
inventory 4,800 - 1,000 1,336
 MATERIAL
INVENTORY
$

10,140
11,620
7,320
9,988
24,540
28,473
32,582
21,119
9,885
36,684
25,321
24,640

-
 Calzados Johana S.A.C
Estimated Cost of Materials Used for Production
For the Year Ending December 31, 2016

SUECOS TOTALS
PERIOD UNID UNIT PRICE AMOUNT UNITS AMOUNT
AND REQUIRED
MATERIAL
January
Cuero 2,536 4.08 10,352 2,536 10,352
Zuela 845 4.25 3,593 845 3,593
Taco 845 3.04 2,568 845 2,568
Total 16,514
February
Cuero 4,036 4.08 16,474 4,036 16,474
Zuela 1,345 4.25 5,718 1,345 5,718
Taco 1,345 3.04 4,086 1,345 4,086
Total 26,279
March
Cuero 3,016 4.08 12,308 3,016 12,308
Zuela 1,005 4.25 4,272 1,005 4,272
Taco 1,005 3.04 3,053 1,005 3,053
Total 19,634
TOTAL 1ST Q. 62,426
April
Cuero 2,724 4.08 11,118 2,724 11,118
Zuela 908 4.25 3,859 908 3,859
Taco 908 3.04 2,758 908 2,758
Total 17,735
May
Cuero 2,573 4.08 10,501 2,573 10,501
Zuela 858 4.25 3,645 858 3,645
Taco 858 3.04 2,605 858 2,605
Total 16,751
June
Cuero 3,093 4.08 12,624 3,093 12,624
Zuela 1,031 4.25 4,382 1,031 4,382
Taco 1,031 3.04 3,131 1,031 3,131
Total 20,138
TOTAL 2ST Q.
July
Cuero 3758 4.08 15,339 3758 15,339
Zuela 1253 4.25 5,324 1253 5,324
Taco 1253 3.04 3,805 1253 3,805
Total 24,468
August
Cuero 3875 4.08 15,818 3875 15,818
Zuela 1292 4.25 5,491 1292 5,491
Taco 1292 3.04 3,923 1292 3,923
Total 25,231
September
Cuero 2526 4.08 10,309 2526 10,309
Zuela 842 4.25 3,579 842 3,579
Taco 842 3.04 2,557 842 2,557
Total 16,445
October
Cuero 3389 4.08 13,833 3389 13,833
Zuela 1130 4.25 4,801 1130 4,801
Taco 1130 3.04 3,431 1130 3,431
Total 22,065
November
Cuero 3865 4.08 15,777 3865 15,777
Zuela 1288 4.25 5,477 1288 5,477
Taco 1288 3.04 3,913 1288 3,913
Total 25,167
December
Cuero 4158 4.08 16,972 4158 16,972
Zuela 1386 4.25 5,891 1386 5,891
Taco 1386 3.04 4,210 1386 4,210
Total 27,073
TOTAL
 Calzados Johana S.A.C
Direct Labor
In Units and Soles
For the Year Ending December 31, 2016
PRODUCT ZUECOS
PERIOD AND TOTAL UNITS TO BE STANDARD TOTAL WAGE RATE PER AMOUNT
DEPARTMEN LABOR PRODUCED HOURS STANDARD HOUR
PRODUCTIVE
T COST HOURS

January
Dept. 1 676 845 0.2 169 S/. 4.00 676
Dept. 2 507 845 0.1 169 S/. 3.00 507
Dept. 3 338 845 0.1 169 S/. 2.00 338
Total 1,522 2,536 507 1,522
February
Dept. 1 1,076 1,345 0.2 269 S/. 4.00 1,076
Dept. 2 404 1,345 0.1 135 S/. 3.00 404
Dept. 3 269 1,345 0.1 135 S/. 2.00 269
Total 1,749 4,036 538 1,749
March
Dept. 1 804 1,005 0.2 201 S/. 4.00 804
Dept. 2 302 1,005 0.1 101 S/. 3.00 302
Dept. 3 201 1,005 0.1 101 S/. 2.00 201
Total 1,307 3,016 402 1,307
April
Dept. 1 728 908 0.2 181.59 S/. 4.00 726
Dept. 2 491 908 0.1 90.80 S/. 3.00 272
Dept. 3 200 908 0.1 90.80 S/. 2.00 182
Total 1,419 2,724 363 1,180
May
Dept. 1 581 858 0.2 171.51 S/. 4.00 686
Dept. 2 392 858 0.1 85.76 S/. 3.00 257
Dept. 3 160 858 0.1 85.76 S/. 2.00 172
Total 1,132 2,573 343 1,115
June
Dept. 1 791 1,031 0.2 206.20 S/. 4.00 825
Dept. 2 534 1,031 0.1 103.10 S/. 3.00 309
Dept. 3 217 1,031 0.1 103.10 S/. 2.00 206
Total 1,542 3,093 412 1,340
July
Dept. 1 973 1,253 0.2 250.53 S/. 4.00 1,002
Dept. 2 657 1,253 0.1 125.27 S/. 3.00 376
Dept. 3 268 1,253 0.1 125.27 S/. 2.00 251
Total 1,897 3,758 501 1,628
August
Dept. 1 573 1,292 0.2 258.35 S/. 4.00 1,033
 Dept. 2 387 1,292 0.1 129.17 S/. 3.00 388
Dept. 3 158 1,292 0.1 129.17 S/. 2.00 258
Total 1,118 3,875 517 1,679
September
Dept. 1 549 842 0.2 168.38 S/. 4.00 674
Dept. 2 370 842 0.1 84.19 S/. 3.00 253
Dept. 3 151 842 0.1 84.19 S/. 2.00 168
Total 1,070 2,526 337 1,094
October
Dept. 1 560 1,130 0.2 225.93 S/. 4.00 904
Dept. 2 378 1,130 0.1 112.96 S/. 3.00 339
Dept. 3 154 1,130 0.1 112.96 S/. 2.00 226
Total 1,092 3,389 452 1,469
November
Dept. 1 863 1,288 0.2 257.69 S/. 4.00 1,031
Dept. 2 583 1,288 0.1 128.85 S/. 3.00 387
Dept. 3 237 1,288 0.1 128.85 S/. 2.00 258
Total 1,683 3,865 515 1,675
December
Dept. 1 1,116 1,386 0.2 277.20 S/. 4.00 1,109
Dept. 2 753 1,386 0.1 138.60 S/. 3.00 416
Dept. 3 307 1,386 0.1 138.60 S/. 2.00 277
Total 2,177 4,158 554 1,802
1st Quarter
Dept. 1 2,557 3,196 0.2 639 S/. 4.00 2,557
Dept. 2 959 3,196 0.1 320 S/. 3.00 959
Dept. 3 639 3,196 0.1 320 S/. 2.00 639
Total 4,155 1,278 4,155
2nd Quarter
Dept. 1 2,237 2,797 0.2 559 S/. 4.00 2,237
Dept. 2 839 2,797 0.1 280 S/. 3.00 839
Dept. 3 559 2,797 0.1 280 S/. 2.00 559
Total 3,635 1,119 3,635
3st Quarter
Dept. 1 2,709 3,386 0.2 677 S/. 4.00 2,709
Dept. 2 1,016 3,386 0.1 339 S/. 3.00 1,016
Dept. 3 677 3,386 0.1 339 S/. 2.00 677
Total 4,402 1,355 4,402
4st Quarter
Dept. 1 3,043 3,804 0.2 761 S/. 4.00 3,043
Dept. 2 1,141 3,804 0.1 380 S/. 3.00 1,141
Dept. 3 761 3,804 0.1 380 S/. 2.00 761
Total 4,945 1,522 4,945
Total Year 17,138 5,273.16 17,138
 Calzados Johana S.A.C
Selling Expense
For the Year Ending December 31, 2016
Total FIRST QUARTER SECOND QUARTER
Quarter
Expense January February March APRIL MAY

General Sales Overhead

Supervisory salaries 24,000 2,000 2,000 2,000 2,000 2,000
Telephone 3,000 250 250 250 250 250
Depreciation machinar 12,000 1,000 1,000 1,000 1,000 1,000
Total 39,000 3,250 3,250 3,250 3,250 3,250

Southern Sales District

Supervisory salaries 22,800 1,900 1,900 1,900 1,900 1,900
Telephone 1,800 150 150 150 150 150
depreciation office 8,400 700 700 700 700 700
Total 33,000 2,750 2,750 2,750 2,750 2,750

Northern Sales District

Supervisory salaries 26,400 2,200 2,200 2,200 2,200 2,200
Telephone 1,800 150 150 150 150 150
depreciation office 6,000 500 500 500 500 500
Total 34,200 2,850 2,850 2,850 2,850 2,850

Summary Total 106,200 8,850 8,850 8,850 8,850 8,850

*Add building service co 6,250 2,000 2,100 2,150 2,158 2,243
Total Company 112,450 10,850 10,950 11,000 11,008 11,093
 Calzados Johana S.A.C
Selling Expense
Year Ending December 31, 2016
OND QUARTER THIRD QUARTER FOURTH QUARTER
JUNE JULY AGOUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

2,000 2,000 2,000 2,000 2,000 2,000 2,000

250 250 250 250 250 250 250
1,000 1,000 1,000 1,000 1,000 1,000 1,000
3,250 3,250 3,250 3,250 3,250 3,250 3,250

1,900 1,900 1,900 1,900 1,900 1,900 1,900

150 150 150 150 150 150 150
700 700 700 700 700 700 700
2,750 2,750 2,750 2,750 2,750 2,750 2,750

2,200 2,200 2,200 2,200 2,200 2,200 2,200

150 150 150 150 150 150 150
500 500 500 500 500 500 500
2,850 2,850 2,850 2,850 2,850 2,850 2,850

8,850 8,850 8,850 8,850 8,850 8,850 8,850

2,260 2,290 2,450 2550 2,487 2,150 2,350
11,110 11,140 11,300 11,400 11,337 11,000 11,200
 Total Quarter Southern District
Units Unit Cost Cost Units Cost
Product ZAPATOS ELEGANT
January
Beginning Inv 945 70 66,180
Production -
Total
Sales at cost
Ending Inventory

February Production
Total

Sales at cost

Ending Inventory
- - -
March Production
Total

Sales at cost

Ending Inventory

SECOND QUARTER
Production
Total 0 #DIV/0! 0
Sales at Cost 2,676 #DIV/0! #DIV/0! 1,606 #DIV/0!
Ending Inventory -2,676 #DIV/0! #DIV/0!

THIRD QUARTER
Production 0 1,175 0
Total -2,676 #DIV/0! #DIV/0!
Sales at Cost 2,916 #DIV/0! #DIV/0! 1,750 #DIV/0!
Ending Inventory -5,592 #DIV/0! #DIV/0!
FOURTH QUARTER
Production 0 698 0
Total -5,592 #DIV/0! #DIV/0!
Sales at Cost 2,405 #DIV/0! #DIV/0! 1,443 #DIV/0!
Ending Inventory -7,998 #DIV/0! #DIV/0!

All products 4,799 #DIV/0!

January - $ -
February - $ -
March - $ -
SECOND QUARTER 1,606 #DIV/0!
THIRD QUARTER 1,750 #DIV/0!
FOURTH QUARTER 1,443 #DIV/0!
Northern District
Units Cost

1,071 #DIV/0!

1,166 #DIV/0!
 962 #DIV/0!

3,199 #DIV/0!
- $ -
- $ -
- $ -
1,071 #DIV/0!
1,166 #DIV/0!
962 #DIV/0!