# 1 PRESUPUESTO DE VENTAS EN UNIDADES Y PESOS

PRODUCTOS A VENDER 1T 2T 3T 4T TOTAL

ARTICULO A 10,000 35,000 40,000 50,000 135,000
ARTICULO B 25,000 30,000 40,000 70,000 165,000
PRECIO DE VENTA A $ 150 150 150 150 150
PRECIO DE VENTA B $ 200 200 200 200 200
INGRESOS POR VENTAS
ARTICULO A 1,500,000 5,250,000 6,000,000 7,500,000 20,250,000
ARTICULO B 5,000,000 6,000,000 8,000,000 14,000,000 33,000,000
TOTAL INGRESOS 6,500,000 11,250,000 14,000,000 21,500,000 53,250,000

#2 PRESUPUESTO DE PRODUCCION EN UNIDADES

ARTICULO A 1T 2T 3T 4T TOTAL
INVENTARIO FINAL ESPERADO 10000 12000 15000 18000 18000
(+) VENTAS PRESUPUESTADAS 10,000 35,000 40,000 50,000 135,000
NECESIDADES TOTALES 20000 47000 55000 68000 153,000
(-) INVENTARIO INICIAL 6000 10000 12000 15000 6000
PRODUCCION REQUERIDA 14000 37000 43000 53000 147,000

ARTICULO B 1T 2T 3T 4T TOTAL
INVENTARIO FINAL ESPERADO 12000 15000 18000 20000 20000
(+) VENTAS PRESUPUESTADAS 25,000 30,000 40,000 70,000 165,000
NECESIDADES TOTALES 37,000 45,000 58,000 90,000 185,000
(-) INVENTARIO INICIAL 8000 12000 15000 18000 8000
PRODUCCION REQUERIDA 29000 33000 43000 72000 177,000

#3 PRESUPUESTO DE USO Y COSTO DE MATERIA PRIMA

UNIDADES A PRODUCIR 1T 2T 3T 4T TOTAL
ARTICULO A 14,000 37,000 43,000 53,000 147,000
ARTICULO B 29,000 33,000 43,000 72,000 177,000

MATERIAL X 1T 2T 3T 4T TOTAL
CONSUMO ARTICULO A 5M 70,000 185,000 215,000 265,000 735,000
CONSUMO ARTICULO B 2M 58,000 66,000 86,000 144,000 354,000
TOTAL UNIDADES X 128,000 251,000 301,000 409,000 1,089,000
PRECIO UNITARIO $3 $3 $3 $3 $3
SUBTOTAL COSTO MP X 384,000 753,000 903,000 1,227,000 3,267,000

MATERIAL Y 1T 2T 3T 4T TOTAL
CONSUMO ARTICULO A 4LB 56,000 148,000 172,000 212,000 588,000
CONSUMO ARTICULO B 3LB 87,000 99,000 129,000 216,000 531,000
TOTAL UNIDADES Y 143,000 247,000 301,000 428,000 1,119,000
PRECIO UNITARIO $5 $5 $5 $5 $5
SUBTOTAL COSTO MP Y 715,000 1,235,000 1,505,000 2,140,000 5,595,000

MATERIAL Z 1T 2T 3T 4T TOTAL
CONSUMO ARTICULO A 2M 28,000 74,000 86,000 106,000 294,000
CONSUMO ARTICULO B 3M 87,000 99,000 129,000 216,000 531,000
TOTAL UNIDADES Z 115,000 173,000 215,000 322,000 825,000
PRECIO UNITARIO $7 $7 $7 $7 $7
SUBTOTAL COSTO MP Z 805,000 1,211,000 1,505,000 2,254,000 5,775,000

#4 PRESUPUESTO DE COMPRA DE MATERIA PRIMA

MATERIAL X 1T 2T 3T 4T TOTAL
INV FINAL ESPERADO 10,000 12,500 15,625 19,531 19,531
(+ CONSUMO O CANTIDAD) MP 128,000 251,000 301,000 409,000 1,089,000
NECESIDADES-CANT 138,000 263,500 316,625 428,531 1,108,531
(-INVENTARIO INICIAL) 5,000 10,000 12,500 15,625 5,000
UNIDADES A COMPRAR 133,000 253,500 304,125 412,906 1,103,531
X PRECIO UNITARIOS $3 $3 $3 $3 $3
SUBTOTAL $399,000 $760,500 $912,375 $1,238,719 $3,310,594

PRESUPUESTO DE COMPRA DE MATERIA PRIMA

MATERIAL Y 1T 2T 3T 4T TOTAL
INV FINAL ESPERADO 18,000 22,500 28,125 35,156 35,156

(+ CONSUMO O CANTIDAD) MP 143,000 247,000 301,000 428,000 1,119,000

NECESIDADES-CANT 161,000 269,500 329,125 463,156 1,154,156
(-INVENTARIO INICIAL) 6,000 18,000 22,500 28,125 6,000
UNIDADES A COMPRAR 155,000 251,500 306,625 435,031 1,148,156
X PRECIO UNITARIOS $5 $5 $5 $5 $5
SUBTOTAL $775,000 $1,257,500 $1,533,125 $2,175,156 $5,740,781

PRESUPUESTO DE COMPRA DE MATERIA PRIMA

MATERIAL Z 1T 2T 3T 4T TOTAL
INV FINAL ESPERADO 20,000 25,000 31,250 39,063 39,063

(+ CONSUMO O CANTIDAD) MP 115,000 173,000 215,000 322,000 825,000

NECESIDADES-CANT 135,000 198,000 246,250 361,063 864,063
(-INVENTARIO INICIAL) 4,000 20,000 25,000 31,250 4,000
UNIDADES A COMPRAR 131,000 178,000 221,250 329,813 860,063
X PRECIO UNITARIOS $7 $7 $7 $7 $7
SUBTOTAL $917,000 $1,246,000 $1,548,750 $2,308,688 $6,020,438
TOTAL MATERIA PRIMA X-Y-Z $2,091,000 $3,264,000 $3,994,250 $5,722,563 $15,071,813