1.

pronostico de ventas unidades

X A B C
1 640000 510000 420000
2 642000 545000 435000
3 655000 570000 456000
4 670000 589000 480000
5 681000 617000 498000

PRONOSTICO DE VENTAS PERIODO A

N Y X X^2 X¨Y Y formulado YF-X
1 640000 -2 4 -1280000 635600 -4400
2 642000 -1 1 -642000 646600 4600
3 655000 0 0 0 657600 2600
4 670000 1 1 670000 668600 -1400
5 681000 2 4 1362000 679600 -1400
3288000 10 110000 657600 -2630400

Y=A+BX
A= sumatoria de y/n 657600
B=sumatoria de x/y 11000

pronostico seria 690600

PRONOSTICO DE VENTAS PERIODO B

N Y X X^2 X¨Y Y formulado YF-X
1 510000 -2 4 -1020000 635600 125600
2 545000 -1 1 -545000 646600 101600
3 570000 0 0 0 657600 87600
4 589000 1 1 589000 668600 79600
5 617000 2 4 1234000 679600 62600
2831000 10 258000 657600 -2173400

Y=A+BX
A= sumatoria de y/n 566200
B=sumatoria de x/y 25800

pronostico seria 643600

PRONOSTICO DE VENTAS PERIODO C

N Y X X^2 X¨Y Y formulado YF-X
1 420000 -2 4 -840000 635600 215600
2 435000 -1 1 -435000 646600 211600
3 456000 0 0 0 657600 201600
 4 480000 1 1 480000 668600 188600
5 498000 2 4 996000 679600 181600
2289000 10 201000 657600 -1631400

Y=A+BX
A= sumatoria de y/n 457800
B=sumatoria de x/y 20100

pronostico seria 518100

2. PRONOSTICO DE VENTAS

pronostio A B C
producto 690600 643600 518100
precio 630 250 710

PORCENTAJE trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 6 7 3 2 4 15
IBAGUE 10 8 5 3 6 4
PEREIRA 5 9 8 10 10 7
MELGAR 9 11 9 5 5 9
TOTAL 30 35 25 20 25 35

PORCENTAJE trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 41436 45052 15543 13812 25744 77715
IBAGUE 69060 51488 25905 20718 38616 20724
PEREIRA 34530 57924 41448 69060 64360 36267
MELGAR 62154 70796 46629 34530 32180 46629
TOTAL 207180 225260 129525 138120 160900 181335

VENTA PESOS trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA $26,104,680 $11,263,000 $11,035,530 $8,701,560 $6,436,000 $55,177,650
IBAGUE $43,507,800 $12,872,000 $18,392,550 $13,052,340 $9,654,000 $14,714,040
PEREIRA $21,753,900 $14,481,000 $29,428,080 $43,507,800 $16,090,000 $25,749,570
MELGAR $39,157,020 $17,699,000 $33,106,590 $21,753,900 $8,045,000 $33,106,590
TOTAL $130,523,400 $56,315,000 $91,962,750 $87,015,600 $40,225,000 $128,747,850
TICO DE VENTAS

trimestre 3 trimestre 4 TOTAL

A B C A B C A
7 3 2 1 3 10 16
12 4 3 7 8 7 32
8 5 5 3 11 3 26
8 3 5 4 3 5 26
35 15 15 15 25 25 100

trimestre 3 trimestre 4 TOTAL

A B C A B C A
48342 19308 10362 6906 19308 51810 110496
82872 25744 15543 48342 51488 36267 220992
55248 32180 25905 20718 70796 15543 179556
55248 19308 25905 27624 19308 25905 179556
241710 96540 77715 103590 160900 129525 690600

trimestre 3 trimestre 4 TOTAL

A B C A B C A
$30,455,460 $4,827,000 $7,357,020 $4,350,780 $4,827,000 $36,785,100 $69,612,480
$52,209,360 $6,436,000 $11,035,530 $30,455,460 $12,872,000 $25,749,570 $139,224,960
$34,806,240 $8,045,000 $18,392,550 $13,052,340 $17,699,000 $11,035,530 $113,120,280
$34,806,240 $4,827,000 $18,392,550 $17,403,120 $4,827,000 $18,392,550 $113,120,280
$152,277,300 $24,135,000 $55,177,650 $65,261,700 $40,225,000 $91,962,750 $435,078,000
 TOTAL
B C
17 30
26 19
35 23
22 28
100 100

TOTAL
B C
109412 155430
167336 98439
225260 119163
141592 145068
643600 518100

TOTAL
B C
$27,353,000 $110,355,300
$41,834,000 $69,891,690
$56,315,000 $84,605,730
$35,398,000 $102,998,280
$160,900,000 $367,851,000
3. PRESUPUESTO DE PRODUCCION

A B C
inventario final 27,000 33,000 25,000
ventas presupuestadas 690,600 643,600 518,100
necesidades totales 717,600 676,600 543,100
inventario inicial 35,000 31,000 28,000
produccion requerida 682,600 645,600 515,100

PORCENTAJE trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 6 7 3 2 4 15
IBAGUE 10 8 5 3 6 4
PEREIRA 5 9 8 10 10 7
MELGAR 9 11 9 5 5 9
TOTAL 30 35 25 20 25 35

PRODUCCION REQUERIDA trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 40,956 45,192 15,453 13,652 25,824 77,265
IBAGUE 68,260 51,648 25,755 20,478 38,736 20,604
PEREIRA 34,130 58,104 41,208 68,260 64,560 36,057
MELGAR 61,434 71,016 46,359 34,130 32,280 46,359
TOTAL 204,780 225,960 128,775 136,520 161,400 180,285

INVENTARIO FINAL trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 1,620 2,310 750 540 1,320 3,750
IBAGUE 2,700 2,640 1,250 810 1,980 1,000
PEREIRA 1,350 2,970 2,000 2,700 3,300 1,750
MELGAR 2,430 3,630 2,250 1,350 1,650 2,250
TOTAL 8,100 11,550 6,250 5,400 8,250 8,750

INVENTARIO INICIAL trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 2,100 2,170 840 700 1,240 4,200
IBAGUE 3,500 2,480 1,400 1,050 1,860 1,120
PEREIRA 1,750 2,790 2,240 3,500 3,100 1,960
MELGAR 3,150 3,410 2,520 1,750 1,550 2,520
TOTAL 10,500 10,850 7,000 7,000 7,750 9,800

STOCK PRODUCTO TERMINADO trimestre 1 trimestre 2

LA QUINTA PARTE A B C A B C
BOGOTA 8,287 9,010 3,109 2,762 5,149 15,543
IBAGUE 13,812 10,298 5,181 4,144 7,723 4,145
PEREIRA 6,906 11,585 8,290 13,812 12,872 7,253
MELGAR 12,431 14,159 9,326 6,906 6,436 9,326
TOTAL 41,436 45,052 25,905 27,624 32,180 36,267
UCCION

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
7 3 2 1 3 10 16 17
12 4 3 7 8 7 32 26
8 5 5 3 11 3 26 35
8 3 5 4 3 5 26 22
35 15 15 15 25 25 100 100

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
47,782 19,368 10,302 6,826 19,368 51,510 109,216 109,752
81,912 25,824 15,453 47,782 51,648 36,057 218,432 167,856
54,608 32,280 25,755 20,478 71,016 15,453 177,476 225,960
54,608 19,368 25,755 27,304 19,368 25,755 177,476 142,032
238,910 96,840 77,265 102,390 161,400 128,775 682,600 645,600

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
1,890 990 500 270 990 2,500 4,320 5,610
3,240 1,320 750 1,890 2,640 1,750 8,640 8,580
2,160 1,650 1,250 810 3,630 750 7,020 11,550
2,160 990 1,250 1,080 990 1,250 7,020 7,260
9,450 4,950 3,750 4,050 8,250 6,250 27,000 33,000

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
2,450 930 560 350 930 2,800 5,600 5,270
4,200 1,240 840 2,450 2,480 1,960 11,200 8,060
2,800 1,550 1,400 1,050 3,410 840 9,100 10,850
2,800 930 1,400 1,400 930 1,400 9,100 6,820
12,250 4,650 4,200 5,250 7,750 7,000 35,000 31,000

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
9,668 3,862 2,072 1,381 3,862 10,362 22,099 21,882
16,574 5,149 3,109 9,668 10,298 7,253 44,198 33,467
11,050 6,436 5,181 4,144 14,159 3,109 35,911 45,052
11,050 3,862 5,181 5,525 3,862 5,181 35,911 28,318
48,342 19,308 15,543 20,718 32,180 25,905 138,120 128,720
TOTAL
C
30
19
23
28
100

TOTAL
C
154,530
97,869
118,473
144,228
515,100

TOTAL
C
7,500
4,750
5,750
7,000 FINAL
25,000 85,000

TOTAL
C
8,400
5,320
6,440
7,840 INICIAL
28,000 94,000

TOTAL
C
31,086
 19,688
23,833
29,014
103,620
4. PRESUPUESTO DE MATERIA PRIMA

material A B C COSTO UNITARIO

libra lbw 4 7 2 10.7
litro lt x 5 3 3 13.9
metromt y 6 4 5 14.5
pieza p z 3 4 5 16.5

producto a
presupuesto debogota ibague pereira melgar total
libra lbw 436,864 873,728 709,904 709,904 2,730,400
litro lt x 546,080 1,092,160 887,380 887,380 3,413,000
metromt y 655,296 1,310,592 1,064,856 1,064,856 4,095,600
pieza p z 327,648 655,296 532,428 532,428 2,047,800
1,965,888 3,931,776 3,194,568 3,194,568 12,286,800

producto b
presupuesto debogota ibague pereira melgar total
libra lbw 768,264 1,174,992 1,581,720 994,224 4,519,200
litro lt x 329,256 503,568 677,880 426,096 1,936,800
metromt y 439,008 671,424 903,840 568,128 2,582,400
pieza p z 439,008 671,424 903,840 568,128 2,582,400
1,975,536 3,021,408 4,067,280 2,556,576 11,620,800

producto c
presupuesto debogota ibague pereira melgar total
libra lbw 309,060 195,738 236,946 288,456 1,030,200
litro lt x 463,590 293,607 355,419 432,684 1,545,300
metromt y 772,650 489,345 592,365 721,140 2,575,500
pieza p z 772,650 489,345 592,365 721,140 2,575,500
2,317,950 1,468,035 1,777,095 2,163,420 7,726,500

PORCENTAJE trimestre 1 trimestre 2

ciudad A B C A B
BOGOTA 6 7 3 2 4
IBAGUE 10 8 5 3 6
PEREIRA 5 9 8 10 10
MELGAR 9 11 9 5 5
TOTAL 30 35 25 20 25

unidades 1er trimes 2do trimes

ciudad A B C A B
bogota 737,208 813,456 231,795 245,736 464,832
ibague 1,228,680 929,664 386,325 368,604 697,248
pereira 614,340 1,045,872 618,120 1,228,680 1,162,080
melgar 1,105,812 1,278,288 695,385 614,340 581,040
total 3,686,040 4,067,280 1,931,625 2,457,360 2,905,200

moneda 1er trimes 2do trimes

ciudad A B C A B
bogota 10,189,853 10,873,195 3,370,299 3,396,618 6,213,254
ibague 16,983,088 12,426,509 5,617,166 5,094,926 9,319,882
pereira 8,491,544 13,979,822 8,987,465 16,983,088 15,533,136
melgar 15,284,779 17,086,450 10,110,898 8,491,544 7,766,568
total 50,949,264 54,365,976 28,085,828 33,966,176 38,832,840
UESTO DE MATERIA PRIMA

total
A B C
bogota 109,216 109,752 154,530
ibague 218,432 167,856 97,869
pereira 177,476 225,960 118,473
melgar 177,476 142,032 144,228
total 682,600 645,600 515,100

producto a
presupuesto cost 0 0 0 0
libra lbw 4,674,445 9,348,890 7,595,973 7,595,973
litro lt x 7,590,512 15,181,024 12,334,582 12,334,582
metromt y 9,501,792 19,003,584 15,440,412 15,440,412
pieza p z 5,406,192 10,812,384 8,785,062 8,785,062
27,172,941 54,345,882 44,156,029 44,156,029

producto b
presupuesto costbogota ibague pereira melgar
libra lbw 8,220,425 12,572,414 16,924,404 10,638,197
litro lt x 4,576,658 6,999,595 9,422,532 5,922,734
metromt y 6,365,616 9,735,648 13,105,680 8,237,856
pieza p z 7,243,632 11,078,496 14,913,360 9,374,112
26,406,331 40,386,154 54,365,976 34,172,899

producto c
presupuesto costbogota ibague pereira melgar
libra lbw 3,306,942 2,094,397 2,535,322 3,086,479
litro lt x 6,443,901 4,081,137 4,940,324 6,014,308
metromt y 11,203,425 7,095,503 8,589,293 10,456,530
pieza p z 12,748,725 8,074,193 9,774,023 11,898,810
33,702,993 21,345,229 25,838,961 31,456,127

estre 2 trimestre 3 trimestre 4

C A B C A B
15 7 3 2 1 3
4 12 4 3 7 8
7 8 5 5 3 11
9 8 3 5 4 3
35 35 15 15 15 25

trimes 3er trimes 4to trimes

C A B C A B
1,158,975 860,076 348,624 154,530 122,868 348,624
 309,060 1,474,416 464,832 231,795 860,076 929,664
540,855 982,944 581,040 386,325 368,604 1,278,288
695,385 982,944 348,624 386,325 491,472 348,624
2,704,275 4,300,380 1,743,120 1,158,975 1,843,020 2,905,200

trimes 3er trimes 4to trimes

C A B C A B
16,851,497 11,888,162 4,659,941 2,246,866 1,698,309 4,659,941
4,493,732 20,379,706 6,213,254 3,370,299 11,888,162 12,426,509
7,864,032 13,586,470 7,766,568 5,617,166 5,094,926 17,086,450
10,110,898 13,586,470 4,659,941 5,617,166 6,793,235 4,659,941
39,320,159 59,440,808 23,299,704 16,851,497 25,474,632 38,832,840
 total
29,215,280
47,440,700
59,386,200
33,788,700
169,830,880

total
48,355,440
26,921,520
37,444,800
42,609,600
155,331,360

total
11,023,140
21,479,670
37,344,750
42,495,750
112,343,310

mestre 4 TOTAL
C A B C
10 16 17 30
7 32 26 19
3 26 35 23
5 26 22 28
25 100 100 100

o trimes total
C A B C
772,650 1,965,888 1,975,536 2,317,950
 540,855 3,931,776 3,021,408 1,468,035
231,795 3,194,568 4,067,280 1,777,095
386,325 3,194,568 2,556,576 2,163,420
1,931,625 12,286,800 11,620,800 7,726,500 31,634,100

o trimes total
C A B C
11,234,331 27,172,941 26,406,331 33,702,993
7,864,032 54,345,882 40,386,154 21,345,229
3,370,299 44,156,029 54,365,976 25,838,961
5,617,166 44,156,029 34,172,899 31,456,127
28,085,828 169,830,880 155,331,360 112,343,310 437,505,550
 4. PRESUPUESTO MANO DE OBRA

producto proceso 1 proceso 2 proceso 3 servicio 1

tiempo 0.3 0.4 0.5 0.7
A precio 14.3 12.5 18.7 14.0
total 4.29 5 9.35 9.8
tiempo 0.6 0.5 0.7 0.6
B precio 14.3 12.5 18.7 14.0
total 8.58 6.25 13.09 8.4
tiempo 0.6 0.5 0.4 0.9
C precio 22.6 25.8 30.0 31.0
total 13.56 12.9 12 27.9

PRODUCCION REQUERIDA trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 40,956 45,192 15,453 13,652 25,824 77,265
IBAGUE 68,260 51,648 25,755 20,478 38,736 20,604
PEREIRA 34,130 58,104 41,208 68,260 64,560 36,057
MELGAR 61,434 71,016 46,359 34,130 32,280 46,359
TOTAL 204,780 225,960 128,775 136,520 161,400 180,285

VALOR PPTO MO trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 1,594,827 2,495,502 1,383,971 531,609 1,426,001 6,919,853
IBAGUE 2,658,044 2,852,003 2,306,618 797,413 2,139,002 1,845,294
PEREIRA 1,329,022 3,208,503 3,690,588 2,658,044 3,565,003 3,229,265
MELGAR 2,392,240 3,921,504 4,151,912 1,329,022 1,782,502 4,151,912
TOTAL 7,974,133 12,477,511 11,533,089 5,316,089 8,912,508 16,146,325

provision 25% trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 398,707 623,876 345,993 132,902 356,500 1,729,963
IBAGUE 664,511 713,001 576,654 199,353 534,750 461,324
PEREIRA 332,256 802,126 922,647 664,511 891,251 807,316
MELGAR 598,060 980,376 1,037,978 332,256 445,625 1,037,978
TOTAL 1,993,533 3,119,378 2,883,272 1,329,022 2,228,127 4,036,581

provision 75% trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 1,196,120 1,871,627 1,037,978 398,707 1,069,501 5,189,890
IBAGUE 1,993,533 2,139,002 1,729,963 598,060 1,604,251 1,383,971
PEREIRA 996,767 2,406,377 2,767,941 1,993,533 2,673,752 2,421,949
MELGAR 1,794,180 2,941,128 3,113,934 996,767 1,336,876 3,113,934
TOTAL 5,980,600 9,358,133 8,649,817 3,987,067 6,684,381 12,109,743
ANO DE OBRA

servicio 2 total
0.5 2.4
21.0 80.5
10.5 38.94
0.9 3.3
21.0 80.5
18.9 55.22
0.8 3.2
29.0 138.4
23.2 89.56

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
47,782 19,368 10,302 6,826 19,368 51,510 109,216 109,752
81,912 25,824 15,453 47,782 51,648 36,057 218,432 167,856
54,608 32,280 25,755 20,478 71,016 15,453 177,476 225,960
54,608 19,368 25,755 27,304 19,368 25,755 177,476 142,032
238,910 96,840 77,265 102,390 161,400 129,225 682,600 645,600

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
1,860,631 1,069,501 922,647 265,804 1,069,501 4,613,236 4,252,871 6,060,505
3,189,653 1,426,001 1,383,971 1,860,631 2,852,003 3,229,265 8,505,742 9,269,008
2,126,436 1,782,502 2,306,618 797,413 3,921,504 1,383,971 6,910,915 12,477,511
2,126,436 1,069,501 2,306,618 1,063,218 1,069,501 2,306,618 6,910,915 7,843,007
9,303,155 5,347,505 6,919,853 3,987,067 8,912,508 11,533,089 26,580,444 35,650,032

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
465,158 267,375 230,662 66,451 267,375 1,153,309 1,063,218 1,515,126
797,413 356,500 345,993 465,158 713,001 807,316 2,126,436 2,317,252
531,609 445,625 576,654 199,353 980,376 345,993 1,727,729 3,119,378
531,609 267,375 576,654 265,804 267,375 576,654 1,727,729 1,960,752
2,325,789 1,336,876 1,729,963 996,767 2,228,127 2,883,272 6,645,111 8,912,508

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
1,395,473 802,126 691,985 199,353 802,126 3,459,927 3,189,653 4,545,379
2,392,240 1,069,501 1,037,978 1,395,473 2,139,002 2,421,949 6,379,307 6,951,756
1,594,827 1,336,876 1,729,963 598,060 2,941,128 1,037,978 5,183,187 9,358,133
1,594,827 802,126 1,729,963 797,413 802,126 1,729,963 5,183,187 5,882,255
6,977,367 4,010,629 5,189,890 2,990,300 6,684,381 8,649,817 19,935,333 26,737,524
TOTAL
C
154,530
97,869
118,473
144,228
515,100

TOTAL
C
13,839,707
8,765,148
10,610,442
12,917,060
46,132,356 108,362,832

TOTAL
C
3,459,927
2,191,287
2,652,610
3,229,265
11,533,089 27,090,708

TOTAL
C
10,379,780
6,573,861
7,957,831
 9,687,795
34,599,267 81,272,124

TOTAL 108,362,832
7. CIF DIRECTOS

ensamble montaje acabado

mantenimiento 42% 2% 56%
8325000 3496500 166500 4662000
45% 39% 16%
energia 6792000 3056400 2648880 1086720
CIF del departamento 23850000 18690000 16750000

TOTAL CIF DIRECTOS 30402900 21505380 22498720

CIF INDIRECTOS
ensamble montaje acabado mantenimiento
14900 3900 3500 4500 1800
100% 26% 23% 30% 12%
impuesto predial 240000 62,819 56,376 72,483 28,993
32% 18% 25% 15%
servicio general 8380000 2681600 1508400 2095000 1257000
12500 3500 3125 4375 875
100% 28% 25% 35% 7%
depreciacion 22,850,000 6,398,000 5,712,500 7,997,500 1,599,500
TOTAL CIF INDIRECTOS 31,470,000 9,142,419 7,277,276 10,164,983 2,885,493

PRODUCCION REQUERIDA trimestre 1 trimestre 2

ciudad A B C A B
BOGOTA 40,956 45,192 15,453 13,652 25,824
IBAGUE 68,260 51,648 25,755 20,478 38,736
PEREIRA 34,130 58,104 41,208 68,260 64,560
MELGAR 61,434 71,016 46,359 34,130 32,280
TOTAL 204,780 225,960 128,775 136,520 161,400

PRODUCCION REQUERIDA trimestre 1 trimestre 2

ciudad A B C A B
BOGOTA 2,352,465 2,595,776 887,602 784,155 1,483,300
IBAGUE 3,920,775 2,966,601 1,479,337 1,176,232 2,224,951
PEREIRA 1,960,387 3,337,426 2,366,939 3,920,775 3,708,251
MELGAR 3,528,697 4,079,076 2,662,807 1,960,387 1,854,126
TOTAL 11,762,324 12,978,879 7,396,686 7,841,549 9,270,628

A
COSTO TOTAL 235,619,071
UNIDADES PRODUCIDAS 682,600
COSTO UNITARIO 345
 energia
1200
8%
19,329 240,000
10%
838000 8380000 A
625 12500 682,600
produccion
5% 100% requerida 37%
1,142,500 22,850,000 39207747
1,999,829 31,470,000 57

mestre 2 trimestre 3 trimestre 4 TOTAL

C A B C A B C A
77,265 47,782 19,368 10,302 6,826 19,368 51,510 109,216
20,604 81,912 25,824 15,453 47,782 51,648 36,057 218,432
36,057 54,608 32,280 25,755 20,478 71,016 15,453 177,476
46,359 54,608 19,368 25,755 27,304 19,368 25,755 177,476
180,285 238,910 96,840 77,265 102,390 161,400 129,225 682,600

mestre 2 trimestre 3 trimestre 4 TOTAL

C A B C A B C A
4,438,011 2,744,542 1,112,475 591,735 392,077 1,112,475 2,958,674 6,273,240
1,183,470 4,704,930 1,483,300 887,602 2,744,542 2,966,601 2,071,072 12,546,479
2,071,072 3,136,620 1,854,126 1,479,337 1,176,232 4,079,076 887,602 10,194,014
2,662,807 3,136,620 1,112,475 1,479,337 1,568,310 1,112,475 1,479,337 10,194,014
10,355,360 13,722,711 5,562,377 4,438,011 5,881,162 9,270,628 7,396,686 39,207,747

B C
228,063,902 188,062,409 = MO+MP+CIF
645,600 515,100
353 365
B C TOTALUNIDADES TOTAL CIF CIF UNITARIO
645,600 515,100 1,843,300 105,877,000 57
35% 28%
37082510 29586743
57 57

TOTAL
B C
109,752 154,530
167,856 97,869
225,960 118,473
142,032 144,228
645,600 515,100

TOTAL
B C
6,304,027 8,876,023
9,641,453 5,621,481
12,978,879 6,804,951
8,158,152 8,284,288
37,082,510 29,586,743
 presupuestado

producto a
presupuesto costo de materiales bogota ibague pereira melgar total
libra lbw 4674444.8 9348889.6 7595972.8 7595972.8 29215280
litro lt x 7590512 15181024 12334582 12334582 47440700
metromt y 9501792 19003584 15440412 15440412 59386200
pieza p z 5406192 10812384 8785062 8785062 33788700
27172940.8 54345881.6 44156028.8 44156028.8 169830880

producto b
presupuesto costo de materiales bogota ibague pereira melgar total
libra lbw 8220424.8 12572414.4 16924404 10638196.8 48355440
litro lt x 4576658.4 6999595.2 9422532 5922734.4 26921520
metromt y 6365616 9735648 13105680 8237856 37444800
pieza p z 7243632 11078496 14913360 9374112 42609600
26406331.2 40386153.6 54365976 34172899.2 155331360

producto c
presupuesto costo de materiales bogota ibague pereira melgar total
libra lbw 3306942 2094396.6 2535322.2 3086479.2 11023140
litro lt x 6443901 4081137.3 4940324.1 6014307.6 21479670
metromt y 11203425 7095502.5 8589292.5 10456530 37344750
pieza p z 12748725 8074192.5 9774022.5 11898810 42495750
33702993 21345228.9 25838961.3 31456126.8 112343310
 ejecutado

periodo
1 2 3 4 total
concepto
cantidad de material a
LIBRAS 2,850,000 1,700,000 1,850,000 1,950,000 8,350,000
precio unitario 10.7 10.7 10.7 10.7 10.7
SUBTOTAL LBRAS 30,495,000 18,190,000 19,795,000 20,865,000 89,345,000

LITROS 1,980,000 1,950,000 1,500,000 1,550,000 6,980,000

precio unitario 14.5 14.5 14.5 14.5 14.5
SUBTOTAL LBRAS 28,710,000 28,275,000 21,750,000 22,475,000 101,210,000

METROS 2,400,000 2,100,000 2,250,000 2,100,000 8,850,000

precio unitario 13.9 13.9 13.9 13.9 13.9
SUBTOTAL LBRAS 33,360,000 29,190,000 31,275,000 29,190,000 123,015,000

PIEZAS 2,100,000 1,600,000 1,600,000 1,700,000 7,000,000

precio unitario 16.5 16.5 16.5 16.5 16.5
SUBTOTAL LBRAS 34,650,000 26,400,000 26,400,000 28,050,000 115,500,000
 materia prima presupuestado ejecutado variacion
libra lbw 88,593,860 89,345,000 -751,140

litro lt x 95,841,890 101,210,000 -5,368,110

metromt y 134,175,750 123,015,000 11,160,750

pieza p z 118,894,050 115,500,000 3,394,050

 analisis
despues de hacer las comparacion de lo presupuestado con lo ejecutado, se
analiza que se gasto mas de lo presupuestado quias a razon de que los
proveedores nos cobrron de mas o tal ves se malgastaron los recursos y se
gasto de mas
igualmente se analiza que al ejecutarse la poduccion se analiza que se gasto
mas de lo que se preuspuesto, quizas por no hacer uso adecuado de los
productos y gastarlos inecesariamente o no se calculo adecuadamente la
cantidad que se necesitaba

lo presupuestado fue mayor a lo ejecutado, y alli nos damos cuenta que se

presupuesto mayor cantidad de materia prima para la elaboracion del
rpoducto y los calculos fueron incorrectos

el presupuesto de las piezas fue mayor, quizas al creer que se piodria sacar
mas unidades a produir pero la ejecucion demuestra que las piezas a utilizar
fueron menores
PRODUCCION REQUERIDA trimestre 1 trimestre 2
ciudad A B C A B C
BOGOTA 204,780 282,450 199,344 68,260 161,400 996,719
IBAGUE 341,300 322,800 332,240 102,390 242,100 265,792
PEREIRA 170,650 363,150 531,583 341,300 403,500 465,135
MELGAR 307,170 443,850 598,031 170,650 201,750 598,031
TOTAL 204,780 225,960 128,775 136,520 136,520 180,285

producto proceso 2 real

tiempo 0.6
a precio 12.5
total 7.5
tiempo 0.4
b precio 12.5
total 5
tiempo 0.6
c precio 25.8
total 15.48

PRODUCCION REQUERIDA trimestre 1 trimestre 2

ciudad A B C A B C
BOGOTA 307,170 225,960 239,212 102,390 129,120 1,196,062
IBAGUE 511,950 258,240 398,687 153,585 193,680 318,950
PEREIRA 255,975 290,520 637,900 511,950 322,800 558,162
MELGAR 460,755 355,080 717,637 255,975 161,400 717,637
TOTAL 1,535,850 1,129,800 1,993,437 1,023,900 807,000 2,790,812
 trimestre 3 trimestre 4 TOTAL
A B C A B C A B
238,910 121,050 132,896 34,130 121,050 664,479 546,080 685,950
409,560 161,400 199,344 238,910 322,800 465,135 1,092,160 1,049,100
273,040 201,750 332,240 102,390 443,850 199,344 887,380 1,412,250
273,040 121,050 332,240 136,520 121,050 332,240 887,380 887,700
238,910 96,840 77,265 102,390 161,400 129,225 3,413,000 4,035,000

variacion 2,228,458
analisis
despues de hacer la comparacion de lo presupuestado con lo
real, se nota claramente que el gasto real fue mayor a lo que se
presupuesto, por motivo de que el tiempo del proceso 2 fue
mayor del tiempo que se presupuesto, y a razon de esto se
dedujo que los gastos fueron mayores, debido a que la
produccion fue mas demorada y el personal es menos eficaz en
sacar la produccion o la maquinaria no son las adecuadas para la
produccion presupuestada, o quizas alguna llego a fallar.

trimestre 3 trimestre 4 TOTAL

A B C A B C A B
358,365 96,840 159,475 51,195 96,840 797,375 819,120 548,760
614,340 129,120 239,212 358,365 258,240 558,162 1,638,240 839,280
409,560 161,400 398,687 153,585 355,080 239,212 1,331,070 1,129,800
409,560 96,840 398,687 204,780 96,840 398,687 1,331,070 710,160
1,791,825 484,200 1,196,062 767,925 807,000 1,993,437 5,119,500 3,228,000
 TOTAL
C
1,993,437
1,262,510
1,528,302
1,860,541
6,644,790 14,092,790

presupuestado con lo
al fue mayor a lo que se
mpo del proceso 2 fue
, y a razon de esto se
es, debido a que la
onal es menos eficaz en
on las adecuadas para la
alguna llego a fallar.

TOTAL
C
2,392,124
1,515,012
1,833,962
2,232,649
7,973,748 16,321,248