1.

PRESUPUESTO DE VENTAS

PRODUCTO UNIDADES PRECIO UNITARIO IMPORTE

BICICLETAS 1600 $9,000 $14,400,000
TOTAL POR VENTAS $14,400,000

2.PRESUPUESTO UNIDADES DE PRODUCCION

BICICLETAS
INVENTARIO FINAL 1,800
VENTAS 10,000
TOTALES 31,500
(-)INV INICIAL 1,000
PRODUCCION 30,500

3.PRESUPUESTO DE USO Y COSTOS MATERIALES

CUADROS RINES COMPONENTES LLANTAS SUSPENSIONES

INVENTARIO FINAL 300 400 800 450 700
CONSUMO 7800 15,600 62,400 15,600 31,200
TOTALES 8100 16,000 63,200 16,050 31,900
(-)INV INICIAL 955 223 1,340 175 1,456
COMPRAS 7145 15,777 61,860 15,875 30,444

4..PRESUPUESTO DE COMPRA DE MATERIAS PRIMAS

PRECIO UNIT CANTIDAD CANTIDADES IMPORTE PRECIO UNIT CANTIDAD IMPORTE

CUADROS $600 89340 7445 $4,467,000 CUADROS $600 1 $600
RINES $1,000.00 199087 15,927 $15,927,000 RINES $1,000.00 2 $1,000.00
COMPONENTES $1,500.00 366744 62,160 $93,240,000 COMPONENTES $1,500.00 10 $1,500.00
LLANTAS $800 241425 16,095 $12,876,000 LLANTAS $800 2 $800
SUSPENSIONES $1,400 488704 30,544 $42,761,600 SUSPENSIONES $1,400 1 $1,400
TOTAL DE COMPRAS $169,271,600 TOTAL DE COMPRAS $5,300.00

5.PRESUPUESTO DE MANO DE OBRA

OPERACIÓN N. DE HORAS Cargos Ind. Unitario Costo unitario IMPORTE Operación Costo. Ind minutos x Unidad Costo unitario Importe
ARMADO 4,380 3 $16 $210,240 ARMADO 7 29.2 $16 $23
AJUSTE 2,930 2 $18 $105,480 4 19.5 $18 $22
PRUEBAS 2,920 5 $16 $233,600 AJUSTE 5 19.4 $16 $21
TOTAL DE MANO DE OBRA DIRECTA $549,320 Total $50 $66

6.PRESUPUESTO DE CARGOS INDIRECTOS

SERVICIO MENSUAL ANUAL SERVICIO Costo x unidad

ENERGIA ELECTRICA $2,600 $31,200 ENERGIA ELECTRICA $2
CONSUMO DE AGUA $500 $6,000 CONSUMO DE AGUA $0
CALEFACCION $400 $4,800 CALEFACCION $0
SERVICIO DE TELEFONIA $200 $2,400 SERVICIO DE TELEFONI $0
SERVICIO DE INTERNET $700 $8,400 SERVICIO DE INTERNET $1
TOTAL $52,800 TOTAL $3.40

7.ESTADO DE COSTO DE PRODUCCION

PRESUPUESTO DE: CANTIDAD
PRESUPUESTO DE: CANTIDAD MATERIA PRIMA $61
MATERIA PRIMA $5,300 MANO DE OBRA $62
MANO DE OBRA $549,320 GASTOS INDIRECTOS $3
GASTOS INDIRECTOS $28,152 TOTAL $127
TOTAL $582,772

INTERPRETACIONES

Presupuesto de enero a Diciembre 2024

1.Se compran 15,000 bicicletas a un precio de $9000 pesos cada uno aumentado el 15 % cada mes en las unidades de este producto
2.Se paga de la siguiente manera 30% en efectivo en el momento de la compra , a credito 40% a 3 meses , 20% a 4 meses y el resto a 5 meses
3.Se venden 16,500 bicicletas a un precio de $15000 pesos cada uno aumentando el 8% cada mes en las unidades.
4.Se oaga de la siguiente manera 40% en efectivo en el momento de la compra , credito 10% a 2 meses , 20 % a 3 meses y el resto a 4 meses

ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

INGRESOS $0.00 $57,668,912.00 $95,153,710.00 $131,196,785.00 $174,448,475.00 $200,399,489.00 $224,908,780.00 $250,859,794.00 $284,019,423.00 $321,504,221.00 $347,455,235.00 $382,056,587.00 $2,469,671,411.00
UNIDADES 4,000 2,600 2,500 3,000 1,800 1,700 1,800 2,300 2,600 1,800 2,400 4,000 $30,500.00
PRECIO DE VENTA $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $180,000.00
SUBTOTAL $60,000,000 $39,000,000 $37,500,000 $45,000,000 $27,000,000 $25,500,000 $27,000,000 $34,500,000 $39,000,000 $27,000,000 $36,000,000 $60,000,000 $457,500,000.00
TOTAL $60,000,000 $96,668,912 $132,653,710 $176,196,785 $201,448,475 $225,899,489 $251,908,780 $285,359,794 $323,019,423 $348,504,221 $383,455,235 $442,056,587 $2,927,171,411.00
DOC X COBRAR
30% EFECTIVO 18,000,000 29,000,674 39,796,113 52,859,036 60,434,543 67,769,847 75,572,634 85,607,938 96,905,827 104,551,266 115,036,571 132,616,976
CREDITO A 3 MESES 40% $24,000,000.0 $38,667,564.8 $53,061,484.0 $70,478,714.00 $80,579,390.00 $90,359,795.60 $100,763,512.00 $114,143,917.60 $129,207,769.20
20% A 4 MESES $12,000,000.0 $19,333,782.4 $26,530,742.0 $35,239,357.00 $40,289,695.00 $45,179,897.80 $50,381,756.00 $57,071,958.80
10% A 5 MESES $6,000,000.0 $9,666,891.2 $13,265,371.0 $17,619,678.50 $20,144,847.50 $22,589,948.90 $25,190,878.00
TOTAL 18,000,000 29000673.6 39,796,113 76,859,036 111,102,107 146,165,113 182,248,981 214,692,056 245,174,996 270,639,524 302,152,193 344,087,582

EGRESOS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Unidades 4,000 2,600 2,500 3,000 1,800 1,700 1,800 2,300 2,600 1,800 2,400 4,000 $30,500.00
COSTO $582.77 $582.77 $582.77 $582.77 $582.77 $582.77 $582.77 $582.77 $582.77 $582.77 $582.77 $582.77 $6,993.24
TOTAL $2,331,088 $1,515,202 $1,456,925 $1,748,310 $1,048,986 $990,709 $1,048,986 $1,340,371 $1,515,202 $1,048,986 $1,398,648 $2,331,080 $17,774,493.00
EFECTIVO 40% $932,435.2 $606,080.8 $582,770.0 $699,324.0 $419,594.4 $396,283.6 $419,594.4 $536,148.4 $606,080.8 $419,594.4 $559,459.2 $932,432.0
CREDITO 10% A 2 MESES $233,108.8 $151,520.2 $145,692.50 $174,831.00 $104,898.60 $99,070.90 $104,898.60 $134,037.10 $151,520.20 $104,898.60
20% A 3 MESES $466,217.6 $303,040.4 $291,385.0 $349,662.00 $209,797.20 $198,141.80 $209,797.20 $268,074.20 $303,040.40
30% A 4 MESES $699,326.4 $454,560.6 $437,077.50 $524,493.00 $314,695.80 $297,212.70 $314,695.80 $402,111.30
TOTAL $932,435.2 $606,080.8 $815,878.8 $1,317,061.8 $1,567,653.7 $1,317,060.2 $1,311,232.5 $1,369,509.5 $1,223,817.0 $1,060,641.4 $1,293,749.4 $1,742,482.3

FLUJO DE EFECTIVO $57,668,912.00 $95,153,710.00 $131,196,785.00 $174,448,475.00 $200,399,489.00 $224,908,780.00 $250,859,794.00 $284,019,423.00 $321,504,221.00 $347,455,235.00 $382,056,587.00 $439,725,507.00