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CASO PRCTICO

La empresa "PATSY S.RL", es una pequea empresa de transformacin que se dedica a la


industria de pastelera fina en sus diferentes presentaciones:
PRODUCTO
SABOR

TAMAO
1/2 KILO
CHOCOLATE 1 KILO
2 KILOS
1/2 KILO
FRESA
1 KILO
2 KILOS
1/2 KILO
DURAZNO
1 KILO
2 KILOS
1/2 KILO
GUANABANA 1 KILO
2 KILOS
1/2 KILO
CEREZA
1 KILO
2 KILOS

PASTEL
PRECIO (S/.)
35.00
60.00
85.00
32.50
56.50
76.00
34.00
52.00
72.00
31.00
50.00
70.00
33.00
60.00
79.50

CAPITAL DE TRABAJO
CERTIFICADO DE BSQUEDA MERCANTIL
TRMITE POR RESERVA DE NOMBRE
TRMITE EN EL INDECOPI
BSQUEDA ADICIONAL
REGISTRO DE LA MARCA
PAGO POR INGRESO A REGISTROS PBLICOS
LIBROS CONTABLES
INGRESOS Y GASTOS
INVENTARIO Y BALANCE

3.00
30.00
36.00
397.00
18.00
15.00
15.00

COMPRAS
VENTAS
LEGALIZACION DE LIBROS CONTABLES
INGRESOS Y GASTOS
INVENTARIO Y BALANCE
COMPRAS
VENTAS
COMPROBANTES DE PAGO(CIENTO)
DOCUMENTACION PARA EL ESTABLECIMIENTO
CARN DE SANIDAD
LIBRO PLANILLAS-ANTE EL MINISTERIO DE TRABAJO
TOTAL

15.00
15.00
25.00
25.00
25.00
25.00
30.00
350.00
30.00
30.00
1,084.00

Ha decidido calcular un presupuesto para SEIS aos (2011-2016).


AO BASE 2010

ANEXO N 01 "PRECIOS"
SABOR

CHOCOLATE
FRESA

DURAZNO
GUANABANA
CEREZA

TAMAO

1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO

2010

35.00
60.00
85.00
32.50
56.50
76.00
34.00
52.00
72.00
31.00
50.00
70.00
33.00

2011
0.50%

35.18
60.30
85.43
32.66
56.78
76.38
34.17
52.26
72.36
31.16
50.25
70.35
33.17

2012
0.58%

35.38
60.65
85.92
32.85
57.11
76.82
34.37
52.56
72.78
31.34
50.54
70.76
33.36

AOS
2013
0.60%

35.59
61.01
86.44
33.05
57.45
77.28
34.57
52.88
73.22
31.52
50.84
71.18
33.56

2014
1.00%

2015
1.00%

2016
1.50%

35.95
61.62
87.30
33.38
58.03
78.06
34.92
53.41
73.95
31.84
51.35
71.89
33.89

35.95
61.62
87.30
33.38
58.03
78.06
34.92
53.41
73.95
31.84
51.35
71.89
33.89

36.49
62.55
88.61
33.88
58.90
79.23
35.44
54.21
75.06
32.32
52.12
72.97
34.40

CEREZA

1 KILO
2 KILOS

60.00
79.50

60.30
79.90

60.65
80.36

61.01
80.84

61.62
81.65

61.62
81.65

62.55
82.88

2014
1.90%

2015
2.00%

2016
2.10%

319.03
638.06
372.20
212.69
425.37
265.86
212.69
361.57
297.76
159.51
276.49
106.34
297.76
340.30
170.15

325.41
650.82
379.64
216.94
433.88
271.17
216.94
368.80
303.72
162.70
282.02
108.47
303.72
347.10
173.55

332.24
664.49
387.62
221.50
442.99
276.87
221.50
376.54
310.09
166.12
287.94
110.75
310.09
354.39
177.20

ANEXO N 02 "VENTAS"
SABOR

CHOCOLATE
FRESA
DURAZNO
GUANABANA
CEREZA

TAMAO

1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS

2011
1.00%

2010

300.00
600.00
350.00
200.00
400.00
250.00
200.00
340.00
280.00
150.00
260.00
100.00
280.00
320.00
160.00

303.00
606.00
353.50
202.00
404.00
252.50
202.00
343.40
282.80
151.50
262.60
101.00
282.80
323.20
161.60

2012
1.50%

AOS
2013
1.80%

307.55
615.09
358.80
205.03
410.06
256.29
205.03
348.55
287.04
153.77
266.54
102.52
287.04
328.05
164.02

313.08
626.16
365.26
208.72
417.44
260.90
208.72
354.82
292.21
156.54
271.34
104.36
292.21
333.95
166.98

4,190.00

ANEXO N 03 "INGRESOS POR VENTAS"


AOS
SABOR

CHOCOLATE
FRESA
DURAZNO

TAMAO

1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO

2010

10,500.00
36,000.00
29,750.00
6,500.00
22,600.00
19,000.00
6,800.00

2011

10,658.03
36,541.80
30,197.74
6,597.83
22,940.13
19,285.95
6,902.34

2012

10,880.64
37,305.05
30,828.48
6,735.63
23,419.28
19,688.78
7,046.51

2013

11,142.95
38,204.40
31,571.69
6,898.02
23,983.87
20,163.43
7,216.39

2014

11,468.21
39,319.59
32,493.27
7,099.37
24,683.96
20,752.00
7,427.03

2015

11,697.58
40,105.98
33,143.13
7,241.36
25,177.64
21,167.04
7,575.57

2016

12,122.37
41,562.43
34,346.73
7,504.33
26,091.97
21,935.72
7,850.68

DURAZNO
GUANABANA
CEREZA

1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS

17,680.00
20,160.00
4,650.00
13,000.00
7,000.00
9,240.00
19,200.00
12,720.00

17,946.08
20,463.41
4,719.98
13,195.65
7,105.35
9,379.06
19,488.96
12,911.44

18,320.92
20,890.83
4,818.57
13,471.27
7,253.76
9,574.96
19,896.03
13,181.12

18,762.60
21,394.46
4,934.73
13,796.03
7,428.63
9,805.80
20,375.68
13,498.89

19,310.29
22,018.97
5,078.78
14,198.74
7,645.47
10,092.03
20,970.45
13,892.92

19,696.49
22,459.35
5,180.36
14,482.71
7,798.38
10,293.87
21,389.85
14,170.78

20,411.77
23,274.96
5,368.48
15,008.65
8,081.58
10,667.69
22,166.63
14,685.39

ANEXO N 03 "PROGRAMA DE PRODUCCIN"


AOS
SABOR

CHOCOLATE
FRESA
DURAZNO
GUANABANA
CEREZA

TAMAO

1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS
1/2 KILO
1 KILO
2 KILOS

EQUIPO

2010

400.00
700.00
400.00
250.00
430.00
300.00
250.00
400.00
320.00
200.00
300.00
150.00
300.00
350.00
200.00

2011

404.00
707.00
404.00
252.50
434.30
303.00
252.50
404.00
323.20
202.00
303.00
151.50
303.00
353.50
202.00

ANEXO N 03 "COMPRAS"
CANTIDAD
PRECIO/U

PROCESADOR
MESA DE ACEROC/REFRIGERADOR

1
1

525.00
9,800.00

2012

410.06
717.61
410.06
256.29
440.81
307.55
256.29
410.06
328.05
205.03
307.55
153.77
307.55
358.80
205.03

PRECIO/T
525.00
9,800.00

2013

417.44
730.52
417.44
260.90
448.75
313.08
260.90
417.44
333.95
208.72
313.08
156.54
313.08
365.26
208.72

2014

425.37
744.40
425.37
265.86
457.28
319.03
265.86
425.37
340.30
212.69
319.03
159.51
319.03
372.20
212.69

2015

433.88
759.29
433.88
271.17
466.42
325.41
271.17
433.88
347.10
216.94
325.41
162.70
325.41
379.64
216.94

2016

442.99
775.23
442.99
276.87
476.22
332.24
276.87
442.99
354.39
221.50
332.24
166.12
332.24
387.62
221.50

1
2
1
1
1
1
1
1

COCINA CON HORNO


BATIDORAS
BALANZA
LICUADORA
MOSTRADOR
HORNO PASTELERO
CONSERVADORA-CONGELADORA
EXHIBIDORA

TOTAL

11

UTENSILLOS

CANTIDAD
3
5
2
4
2
2
1
2
1
1
1
1
1
4

MOLDES DE ACERO INOXIDABLE


AROS DE 18 CM/DIMETRO
MOLDES N30
ESPTULAS DE GOMA
JUEGOS DE OLLAS X 6PZS
ESPTULAS PLANAS
DOCENA DE BOLSAS
JUEGOS DE CERNIDORES
RALLADOR
PEINE DECORADOR GRANDE
PEINE RALLADOR CHICO
JUEGO DE BOQUILLAS
JUEGO DE CUCHILLOS
JUEGOS DE MANGAS

TOTAL

12

1,676.00
3,955.00
105.00
140.00
800.00
6,340.00
5,500.00
3,500.00

1,676.00
7,910.00
105.00
140.00
800.00
6,340.00
5,500.00
3,500.00

32,341.00

36,296.00

PRECIO/U

90.00
187.50
80.00
144.00
560.00
60.00
175.00
28.00
5.00
110.00
71.00
170.00
70.00
240.00

675.00

869.00

INSUMOS
ARTCULO
HARINA
POLVO DE HORNEAR
ACEITE
AZUCAR BLANCA
AZUCAR RUBIA
AZUCAR EN POLVO
BICARBONATO

UN./MEDIDA
SACO
KILO
LITRO
SACO
SACO
KILO
KILO

PRECIO/T

30.00
37.50
40.00
36.00
280.00
30.00
175.00
14.00
5.00
110.00
71.00
170.00
70.00
60.00

PRECIO
100.00
6.00
5.00
140.00
120.00
2.80
2.24

CAF
CEREZAS MARRASQUINO
COLAPIZ
DURAZNO CONSERVA 500
MANTEQUILLA
SAL
CREMA DE LECHE
HUEVO
LECHE CONDENSADA
CASTAA
FRESAS
GUANABANA
CANELA EN POLVO
ESENCIA DE VAINILLA
MANJAR BLANCO
VINAGRE
FUDGE
CHOCOLATE SUIZO BITTER
CHOCOLATE SUIZO BLANCO
CHOCOLATE LECHE SUIZO
LECHE FRESCA
COCOA

TOTAL

KILO
KILO
KILO
LATA
KILO
KILO
LITRO
KILO
LATA
KILO
KILO
KILO
KILO
LITRO
KILO
LITRO
KILO
KILO
KILO
KILO
LITRO
KILO

16.50
20.25
26.00
4.50
19.00
0.50
8.00
2.80
6.00
6.00
2.00
2.30
32.00
20.00
5.00
5.00
7.35
63.90
49.70
58.00
1.80
8.00

740.64

cm3

O PRCTICO

a empresa de transformacin que se dedica a la


a en sus diferentes presentaciones: