Taller de inglés presupuesto de ventas y costos.

Realizado por: Diana Paola Anchico Riascos

Buenaventura 11 de agosto de 2019

Conceptos

Deadline: Fecha tope: indicación escrita el día, mes, año en que sucede
una cosa.

Assignment: asignación: accion de fijar tareas o funciones para alguien.

Financial statements.: declaraciones financieras.

Indicators: indicadores:dato o informaciíon que sirve para conocer un

hecho.

Besides: además:adverbio de adición de un dato por otro conocido.

Budget: presupuesto: calculo del costo de un trabajo o su producto.

Forgot: olvido: perdida de un recuerdo o un hecho.

Preventing: previniendo. Que está preparado para cierta cosa.

Profability: rentabilidad: Cualidad de lo que es rentable.

Allocated: asignado: fijar o señalar lo que le corresponde a alguien.

Planner: planificador – planificadora.

Palabras organizadas y definiciones de conceptos.
Dialogo de presupuesto, (este presupuesto hace parte del trabajo
de la tecnología)

Gerente general

Líder de talento humano

Administrador

G.G: Good morning gentlemen, we are going to start the budget report
for the month of August, which has had many movements during this
month compared to the month of the previous year.

LTH: Good morning to everyone, this month it was quite important to

manage our resources as soon as sales increased and the financial
indicators are marching at a pace that was not expected in this month,
the results have been seen in all indicators and for that there is our
administrator who will tell us a little more about all this planning.

Administrator: Good morning companions. I have the indicators this

week, the financial indicators have behaved well and the response of the
clients with us is very optimal.
Administrator: Here we have the forecast of the sales achieved, which is
made according to our panel mix product of 6 units, the unit is priced at
$ 1,558 pesos.

Our forecast of sales achieved is projected in 4 years giving our data of

budgets, gross profits, cash flow, administrative expenses, cost of sales,
depreciation, net profits, etc.

G.G: Is that our sales forecast reached?

Administrator: these are only the indicators of our sales and purchases
budget, according to these, in the first year we had a sales budget of $
321,253,368 and the total forecast of purchases, that is, what was
invested for those sales was $ 237,125,400

L.T.H: Wow, it seems we did very well in terms of the launch of our panel
mix product. It seems that the response of our customers was very
accepted regarding this product.
Administrator: That's right, continuing with our budget report...

Administrator: We show an administrative expense, among which we

have salaries, rental of premises, site insurance, office supplies, basic
services and office supplies, this gives us a total of $ 11,574,059 in our
first year of opening, according to our forecast. With the passage of time,
its increase is variable in terms of the changes that are made and the
increases, which are very important.

Manager: The administrative expense is something we want to mitigate,

since they are high costs in expenses and some lost time, so in the 4
years in wages we will make a cut of staff, to see how much it can affect
or if it exists we are trained personnel we generate that savings.

L.T.H: from the foundations of human talent we will look for that integral
staff that can execute certain responsibilities and cannot affect the work
of the company, generating high cost savings.
Administrator: in the same way that the budget of sales expenses is
about generating cost savings, these sales expenses are made when
we have to take a product to our client, we use our own resources so
that the product is where the client request, salaries are part of our staff,
commissions earned from the sale, we have the gasoline that is spent
on vehicles, the promotion of our products and the maintenance of
vehicles.
DEPRECIACIÓN 10% ANUAL

1 2 3 4
maquinaria y equipo $ 5.315.100 $ 5.315.100 $ 5.315.100 $ 5.315.100
vehículos $ 14.400.000 $ 14.400.000 $ 14.400.000 $ 14.400.000
inmuebles $ 210.000 $ 210.000 $ 210.000 $ 210.000
computo $ 306.972 $ 306.972 $ 306.972 $ 306.972

TOTAL $ 20.232.073 $ 20.232.074 $ 20.232.075 $ 20.232.076

LTH: I like this graphic a lot, since here it is reflected, according to decree
3019 of 1989, real estate has a useful life of 20 years, movable property,
machinery and equipment, trains, airplanes and ships, have a useful life
of 10 years, and vehicles and computers have a useful life of 5 years.

Administrator: That's right, depreciation is the useful life of our

machinery and equipment, vehicles, real estate, computation and
furniture, as we see in depreciation, as time goes by our goods remain
intact in their price but in the long term if they start to devalue for your
model.
Manager: Depreciation has to be taken into account, since with so much
technology we have to be renewing over the years without letting our
machinery reach its breaking point.

Administrator: Here we can see the projected cash flow, which is the
subtraction of total income minus total expenses.

L.T.H: Projected cash flow management is a tool that helps you buy to
generate a new order and track the cash flow.

Manager: Our cash flow in the following years increases in a very viable
way for our company, since what we want is to increase sales.
 Presupuesto operativo (estado de resultados proyectado)
1 2 3 4
Ventas $ 321.253.368 $ 695.292.912 $ 1.051.599.600 $ 1.567.089.600
Costo de ventas $ 237.125.400 $ 476.312.760 $ 742.305.600 $ 1.195.936.800
UTILIDAD BRUTA $ 84.127.968 $ 218.980.152 $ 309.294.000 $ 371.152.800

Gastos administrativos $ 11.574.059 $ 12.270.116 $ 14.177.661 $ 15.396.108

gastos de ventas $ 13.804.001 $ 14.758.502 $ 15.435.257 $ 15.882.024
Depreciación $ 20.232.073 $ 20.232.074 $ 20.232.075 $ 20.232.076
utilidad antes del IMP $ 47.949.908 $ 181.151.534 $ 268.881.082 $ 329.074.668

Impuestos 3% $ 300 $ 300 $ 300 $ 300

UTILIDAD NETA $ 47.949.608 $ 181.151.234 $ 268.880.782 $ 329.074.368

Administrator: And finally we have our operating budget, which is a

projected income statement, our gross operating profit is quite high this
period, the next period will be abundant in relation, our net profit is almost
double what was expected, even with these indicators High, we have to
continue working more than normal to increase these budgets and thus
have better indicators.

Manager: The budget is well projected, net income is very considered,

and with the second period, if all goes well, it would be a gigantic
increase that would make us grow more as a company and brand.

LTH We in human talent will try to face administrative expenses, sales

expenses, depreciation and profits before the IMP, what we want with
this is to try to reduce expenses, reduce as much as we can in matters
of everything if we want to reduce them. Indicators that at first glance
are quite high.