SOLUCIN DEL CASO PRACTICO

a.- Presupuesto de ventas, " LOS ANDES" S.A.. Primer trimestre de 2015

TERRITORIOENEROFEBREROMARZOTRIMESTRE

En unidades167,50064,00070,500202,000

280,00089,50086,000255,500

335,00041,00029,500105,500

4101,00097,500112,000310,500

591,50087,500110,500289,500

Total375,000379,500408,5001,163,000

En1S/. 3,780,000 S/. 3,584,000 S/. 3,948,000 S/. 11,312,000

soles2S/. 4,480,000 S/. 5,012,000 S/. 4,816,000 S/. 14,308,000

de ventas3S/. 1,960,000 S/. 2,296,000 S/. 1,652,000 S/. 5,908,000

4S/. 5,656,000 S/. 5,460,000 S/. 6,272,000 S/. 17,388,000

5S/. 5,124,000 S/. 4,900,000 S/. 6,188,000 S/. 16,212,000

TotalS/. 21,000,000 S/. 21,252,000 S/. 22,876,000 S/. 65,128,000

(Precio promedio de ventas S/. 56)56

b.- Presupuesto de produccin " LOS ANDES" S.A.

UNIDADESENEROFEBREROMARZOTOTAL

Presupuesto de ventas375,000379,500408,5001,163,000

Ms: Inventario final deseado201,500195,900206,100603,500

Subtotal576,500575,400614,6001,766,500

Menos: Inventario inicial204,650201,500195,900602,050

Unidades de produccin requeridas371,850373,900418,7001,164,450

c.- Presupuesto de compras de materiales directos "SOL DE LOS ANDES" S.A.

PRODUCCION REQUERIDAENEROFEBREROMARZOTOTAL

Unidades371,850373,900418,7001,164,450

Ms: Inventario final deseado205,645230,285119,191555,121

Subtotal577,495604,185537,8911,719,571

Menos: Inventario inicial204,518205,645230,285640,448

Compras requeridas372,977398,540307,6061,079,123

Precio por unidadS/. 44S/. 44S/. 44S/. 44

Costo de compraS/. 16,410,988 S/. 17,535,760 S/. 13,534,642 S/. 47,481,390

373900*55%=205645

418700*55%=230285

216710*55%=119191

371850*55%=204518

d.- Presupuesto de consumo de materiales directos " LOS ANDES" S.A.

ENEROFEBREROMARZOTOTAL

Unidades requeridas371,850373,900418,7001,164,450

Costo unitarioS/. 44S/. 44S/. 44S/. 44

Costo de consumoS/. 16,361,400 S/. 16,451,600 S/. 18,422,800 S/. 51,235,800

e.- Presupuesto de mano de obra directa " LOS ANDES" S.A.

ENEROFEBREROMARZOTOTAL

Unidades requeridas371,850373,900418,7001,164,450

Horas de mano de obra directa

(0.834409x371850)310,275

(0.830115x373900)310,380

(0.856078x418700)358,440979,095

Tasa por hora de mano de

obra directax S/. 3.595359x S/. 3.613957x S/. 3.504352x S/. 3.567938

Costo de la mano de

obra directaS/. 1,115,550 S/. 1,121,700 S/. 1,256,100 S/. 3,493,350

Tasa promedio por hora de mano de obra directa = S/. 3493350 / 979095

f.- Presupuesto de costos indirectos de fabricacin " LOS ANDES" S.A.

ENERO

(HORAS DE MANO DE OBRA DIRECTA:310,275)

FIJOSVARIABLESTOTAL

Materiales indirectosS/. 1,500.00S/. 1,500.00

Mano de obra indirectaS/. 700.00S/. 155,138.00S/. 155,838.00

SupervisinS/. 950.00S/. 950.00

Impuesto sobre la nminaS/. 62,055.00S/. 62,055.00

MantenimientoS/. 600.00S/. 77,569.00S/. 78,169.00

Calefaccin y LuzS/. 400.00S/. 15,514.00S/. 15,914.00

EnergiaS/. 350.00S/. 31,028.00S/. 31,378.00

SegurosS/. 700.00S/. 700.00

ImpuestosS/. 1,000.00S/. 1,000.00

DepreciacinS/. 2,500.00S/. 2,500.00

VariosS/. 6,206.00S/. 6,206.00

TotalS/. 8,700 S/. 347,510 S/. 356,210

FEBRERO

(HORAS DE MANO DE OBRA DIRECTA:310380)

FIJOSVARIABLESTOTAL

Materiales indirectosS/. 1,500.00S/. 1,500.00

Mano de obra indirectaS/. 700.00S/. 155,190.00S/. 155,890.00

SupervisinS/. 950.00S/. 950.00

Impuesto sobre la nminaS/. 62,076.00S/. 62,076.00

MantenimientoS/. 600.00S/. 77,595.00S/. 78,195.00

Calefaccin y LuzS/. 400.00S/. 15,519.00S/. 15,919.00

EnergiaS/. 350.00S/. 31,038.00S/. 31,388.00

SegurosS/. 700.00S/. 700.00

ImpuestosS/. 1,000.00S/. 1,000.00

DepreciacinS/. 2,500.00S/. 2,500.00

VariosS/. 6,208.00S/. 6,208.00

TotalS/. 8,700 S/. 347,626 S/. 356,326

MARZO

(HORAS DE MANO DE OBRA DIRECTA:358440)

FIJOSVARIABLESTOTAL

Materiales indirectosS/. 1,500.00S/. 1,500.00

Mano de obra indirectaS/. 700.00S/. 179,220.00S/. 179,920.00

SupervisinS/. 950.00S/. 950.00

Impuesto sobre la nminaS/. 71,688.00S/. 71,688.00

MantenimientoS/. 600.00S/. 89,610.00S/. 90,210.00

Calefaccin y LuzS/. 400.00S/. 17,922.00S/. 18,322.00

EnergiaS/. 350.00S/. 35,844.00S/. 36,194.00

SegurosS/. 700.00S/. 700.00

ImpuestosS/. 1,000.00S/. 1,000.00

DepreciacinS/. 2,500.00S/. 2,500.00

VariosS/. 7,169.00S/. 7,169.00

TotalS/. 8,700 S/. 401,453 S/. 410,153

g.- Presupuesto del costo de los artculos vendidos " LOS ANDES" S.A.

PRIMER TRIMESTRE

PRESUPUESTO DE APOYOENEROFEBREROMARZOTRIMESTRE

Presupuesto de consumo

Materiales directosS/. 16,361,400 S/. 16,451,600 S/. 18,422,800 S/. 51,235,800

Presupuesto de mano de

obra directaS/. 1,115,550 S/. 1,121,700 S/. 1,256,100 S/. 3,493,350

Presupuesto de costos

indirectos de fabricacinS/. 356,210 S/. 356,326 S/. 410,153 S/. 1,122,689

Costos totales de manufacturaS/. 17,833,160 S/. 17,929,626 S/. 20,089,053 S/. 55,851,839

Ms: Inventario inicial de

artculos terminadosS/. 9,618,550 S/. 9,663,940 S/. 9,393,405 S/. 28,675,895

Artculos disponiblesS/. 27,451,710 S/. 27,593,566 S/. 29,482,458 S/. 84,527,734

Menos: Inventario final de

artculos terminadosS/. 9,663,940 S/. 9,393,405 S/. 9,888,678 S/. 28,946,023

Costo de los artculos vendidosS/. 17,787,770 S/. 18,200,161 S/. 19,593,780 S/. 55,581,711