ADQUISICION
Enviado por ABRILVALE2013 • 20 de Agosto de 2014 • 509 Palabras (3 Páginas) • 193 Visitas
PRESUPUESTO MAESTRO
Laboratorios, S.A.
CONCEPTO 1er Semestre 2do Semestre
D (10,000* $200) 2,000,000 (5,000* $220) 1,100,000
DI (6,000* $100) 600,000 (4,000* $120) 480,000
Z (5,000* $150) 750,000 (5,000* $150) 750,000
Total $3,350,000 $2,330,000
Presupuesto de Ventas
Total Anual Vtas= $5, 680,000
Presupuesto de Producción
1er. Semestre 2do. Semestre
D DI Z D DI Z
Vtas. Esperadas 10,000 6,000 5,000 5,000 4,000 5,000
(+)Inv. Final 10,000 5,000 5,000 7,000 3,000 2,000
(=)Necesidad a producir 20,000 11,000 10,000 12,000 7,000 7,000
(-)Inv. Inicial 10,000 5,000 5,000 10,000 5,000 5,000
(=)Producción 10,000 6,000 5,000 2,000 2,000 2,000
Presupuesto Materia Prima 1er. Semestre
ARTICULOS MP A MP B MP C TOTAL
D 10,000*15grs=150,000 150,000* $2=300,000 10,000*6grs=60,000 60,000* $2.70=162,000 10,000*9grs=90,000 90,000* $4=360,000 822,000/10,000 =82.2
DI 6,000*13grs=78,000 78,000* $2=156,000 6,000*7grs=42,000 42,000* $2.70=113,400 6,000*4grs=24,000 24,000* $4=96,000 365,400/6,000 =60.9
Z 5,000*10grs=50,000 50,000* $2=100,000 5,000*6grs=30,000 30,000* $2.70=81,000 5,000*5grs=25,000 25,000* $4=100,000 281,000/5,000 =56.2
Total Grs. 278,000 132,000 139,000
(*) Costo Grs. $2 $2.70 $4
(=)Total MP $556,000 $356,400 $556,000
Total MP= $1,468,400
2do.Semestre
ARTICULOS MP A MP B MP C TOTAL
D 10,000*15grs=150,000 150,000* $2=300,000 10,000*6grs=60,000 60,000* $2.70=162,000 10,000*9grs=90,000 90,000* $4=360,000 822,000/10,000 =82.2
DI 6,000*13grs=78,000 78,000* $2=156,000 6,000*7grs=42,000 42,000* $2.70=113,400 6,000*4grs=24,000 24,000* $4=96,000 365,400/6,000 =60.9
Z 5,000*10grs=50,000 50,000* $2=100,000 5,000*6grs=30,000 30,000* $2.70=81,000 5,000*5grs=25,000 25,000* $4=100,000 281,000/5,000 =56.2
Total Grs. 278,000 132,000 139,000
(*) Costo Grs. $2 $2.70 $4
(=)Total MP $556,000 $356,400 $556,000
Total Anual= $
Presupuesto de Compras 1er. Semestre
MP A MP B MP C
Prod. Requerida 278,000 132,000 139,000
(+)Inv. Final 10,000 5,000 5,000
(=)Necesidad de Compra 288,000 137,000 144,000
(-)Inv. Inicial 10,000 5,000 5,000
(=) Total 278,000 132,000 139,000
(*)Costo de MP $2 $2.70 $4
(=)Costo de Compra $556,000 $356,400 $556,000
2do. Semestre
MP A MP B MP C
Prod. Requerida 76,000 38,000 36,000
(+)Inv. Final 7,000 3,000 2,000
(=)Necesidad de Compra 83,000 41,000 38,000
(-)Inv. Inicial 10,000 5,000 5,000
(=) Total 73,000 36,000 33,000
(*)Costo de MP $2.10 $3.00 $4.40
(=)Costo de Compra $153,300 $108,000 $145,200
Total Anual= $1,874,900
Presupuesto Mano de Obra Directo
1er. Semestre 2do. Semestre
D DI Z D DI Z
Producción Requerida 10,000 6,000 5,000 2,000 2,000 2,000
(*)estándar hora 3 1 2 3 1 2
(=)total de horas 30,000 6,000 10,000 6,000 2,000 4,000
(*)Costo por hora $10 $10 $10 $11 $11 $11
(=)Costo total MOD 300,000 60,000 100,000 66,000 22,000 44,000
(/)Prod. Requerida 10,000 6,000 5,000 2,000 2,000 2,000
(=)Costo de MOD $30 $10 $20 $33 $11 $22
Total anual= $ 592,000.00
Presupuesto Gastos Indirectos de Fabricación
Total GIF=132,000/58000= 2.2759
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