Previziunea vanzarilor pe exercitiul N+1

Explicatii UM ian feb mar

1 Produs P1 BUC 740 720 740
2 Produs P2 BUC 700 740 740
3 Total din care: EURO 230,000 233,800 236,800
4 Produs P1 150 € 111,000 108,000 111,000
5 Produs P2 170 € 119,000 125,800 125,800
6 TVA 24% 55,200 56,112 56,832
7 Valoare cu TVA (Total Creante) 285,200 289,912 293,632
8 Incasari in luna curenta in 40% 114,080 115,965 117,453
9 Efecte de comert 30 zile 60% 171,120 173,947 176,179

Bugetul productiei si stocurilor de produse finite pe exercitiul N+1

Explicatii UM ian feb mar
Stoc initial
1 Produs P1 BUC 340 360 370
2 Produs P2 BUC 350 370 370
Productie
1 Produs P1 BUC 760 730 735
2 Produs P2 BUC 720 740 740
Vinzari
1 Produs P1 BUC 740 720 740
2 Produs P2 BUC 700 740 740
Stoc final
1 Produs 1 BUC 360 370 365
2 Produs 2 BUC 370 370 370
Valoarea stocului final (EURO) PU
1 Produs P1 129 € 46,440 47,730 47,085
2 Produs P2 141 € 52,170 52,170 52,170
Total valoare stoc euro EUR 98,610 99,900 99,255

Bugetul aprovizionarii cu ambalaje pe N+1

Explicatii consum specific ian feb mar apr
Plan de producţie
Producţie din P1 buc 760 730 735 735
Producţie din P2 buc 720 740 740 735

NECESAR AMBALA1buc/prod finit 1,480 1,470 1,475 1,470

Valoare ambalaje 5,920 5,880 5,900 5,880
Tva aferent cump ambalaje 1,420.80 1,411.20 1,416.00 1,411.20
Valoarea achiz de ambalaje cu TVA 7,340.80 7,291.20 7,316.00 7,291.20

Bugetul aprovizionarii cu materii prime pe N+1

Explicatii consum specific ian feb mar apr
 Comanda majorata 10% 14,500 - 14,500 -
Comanda majorata 10% 8,000 - 8,000 -

Total valoare comen PU 209,000 - 209,000 -

M1 10 145,000 - 145,000 -
M2 8 64,000 - 64,000 -
Tva la cumparare 24% 50,160 - 50,160 -
Valoare cu Tva 259,160 - 259,160 -
Plati la 30 zile 50% 129,580 - 129,580 -
Plati la 60 zile 50% 129,580 - 129,580 -

Bugetul stocurilor de materii prime si ambalaje pe N+1

Explicatii UM ian feb mar
Stoc initial
1 M1 Kg 2,600 10,420 3,810
2 M2 Kg 1,500 5,780 2,110
Intrari
1 M1 Kg 14,500 - 14,500
2 M2 Kg 8,000 - 8,000
Consum productiv
1 M1 Kg 6,680 6,610 6,635
2 M2 Kg 3,720 3,670 3,685
Stoc final
1 M1 Kg 10,420 3,810 11,675
2 M2 Kg 5,780 2,110 6,425
Valoarea stocului final de materii euro/kg
1 M1 10 104,200 38,100 116,750
2 M2 8 46,240 16,880 51,400
VALOARE STOC MATERII PRIME euro 150,440 54,980 168,150
Valoarea ambalajelor consumate euro 5,920 5,880 5,900
Valoarea stocului de ambalaje euro 4,000 4,000 4,000

Bugetul costurilor salariale

Explicatii ian feb mar
Productia fabricata buc 760 730 735
Productia fabricata buc 720 740 740
Salarii directe prod 7.5 euro/pe prod 5,700 5,475 5,513
Salarii directe prod 12 euro/pe prod 8,640 8,880 8,880
Total salarii directe 14,340 14,355 14,393
Taxe salariale datorat
(cota % aplicata la sa 60% 8,604 8,613 8,636
Salarii indirect producBug. chelt regie 40,512 40,514 40,519
Protectia sociala datorata bugetului 60% 24,227 24,228 24,231
TOTAL COSTURI SALARIALE 87,683 87,710 87,778
Bugetul investitiilor

Explicatii sume luna achizitie ian feb mar

Valoarea investitiei fa 108,000 martie N+1 108,000
Tva aferent investitilo 24% 0 0 25,920
Total plati furniz. imaprilie N+1
Durata functionare(lun 72
Amortizarea investitiloeuro/luna 1,500
Amortizarea investitil euro/luna 3,400 3,400 3,400

Bugetul de TVA pentru exercitiul N+1

Explicatii ian feb mar apr
I Tva colectata din care: 55,200 56,112 56,832 56,472
- din vanzari produse finite 55,200 56,112 56,832 56,472
- din alte vanzari
II. Tva deductibila din care pentru: 55,412 5,455 81,331 29,741
- aprovizionari cu materii prime 50,160 0 50,160 0
- aprovizionari cu ambalaje 1,421 1,411 1,416 1,411
Cheltuieli indirecte fixe de productie 346 346 346 346
Cheltuieli indirecte variablile II 459 459 461 459
Cheltuieli indirecte mixte de producti 1,090 1,091 1,093 1,090
Cheltuieli fixe de administratie IV 384 384 384 384
Cheltuieli fixe de distributie( fara am 1,552 1,552 1,552 1,552
- achizitie de imobilizari 0 0 25,920
- credit tva 212 0 24,499

III. Tva de plata 0 50,657 0 26,731

IV. Tva de recuperat (credit tva) 212 0 24,499 0

3772 3834 3806 3826

2108.8 2133.6 2122.4 2130.4
2386 2417 2403 2413
4,495 4,551 4,525 4,543

Bugetul cheltuielilor generale de productie

Parte variabila
CRT. Explicatii unitara BAZA TVA STANDARDian
Volumul productiei (ore activitate) 3840
Ore activitate efectiv utilizate 3,824
I. CHELTUIELI FIXE INDIRECTE DE SECTIE 26,762
1.1 Salarii personal maistrii, ingineri etc. nu 15,200
1.2 Cheltuieli cu protectia sociala aferenta nu 9,120
1.3 Amortizarea cladirilor si utilajelor sectiei nu 1,000
1.4 Cheltuieli cu obiectele de inventar da 480
 1.5 Energie termicå pentru încalzit da 500
1.6 Cheltuieli cu aerisirea sectiei da 280
1.7 Furnituri birou, materiale de întretinere da 182
Generatoare de Tva
II. CHELTUIELI VARIABILE DE PRODUCTIE 1,912
2.1 Reparatii, revizii la mijloacele fixe ef 0.15 da 574
2.2 Energie electricå în scopuri motrice 0.2 da 765
2.3 Cheltuieli cu filtre pentru protectia m 0.15 da 574
III. CHELTUIELI MIXTE (SEMIVARIABILE) 8,161
3.1 Salarile muncitorilor auxiliari 0.5 nu 2,312
3.2 Protectia sociala 0.3 nu 1,307
3.3 Cheltuieli cu protectia muncii 0.4 da 2,130
3.4 Energie, apa, în scopuri administrat 0.5 da 2,412
Generatoare de Tva
IV. CHELTUIELI GENERALE FIXE DE ADMINISTRATIE 25,000
4.1 Salarii personal TESA. nu 14,000
4.2 Cheltuieli cu protectia sociala aferenta nu 8,400
4.3 Amortizarea cladirilor si altor mijloace fixe interes g nu 1,000
4.4 Cheltuieli cu obiectelor de inventar da 500
4.5 Energie termicå pentru încalzit da 500
4.6 Cheltuieli cu servicii telefonice da 500
4.7 Furnituri birou, materiale de întretinere da 100
Generatoare de Tva
V. CHELTUIELI FIXE DE DESFACERE 22,266
5.1 Salariile personalului sectorului desfacere nu 9,000
5.2 Cheltuieli cu protectia sociala aferenta nu 5,400
5.3 Amortizarea mijloacelor fixe sector desfacere nu 1,400
5.4 Cheltuieli cu obiecte de inventar da 2,400
5.5 Energie termicå pentru încalzit da 1,300
5.6 Cheltuieli cu servicii telefonice da 2,050
5.7 Furnituri birou, materiale de întretinere da 716
Generatoare de Tva 15,962
Total General 84,101
Cheltuieli indirecte pe ora 21.9929

Bugetul trezoreriei
Explicatii ian feb mar apr
I Sold initial disponibilitati 1,000 11,095 1,080 80,338

II. INCASARI: 134,080 287,085 351,400 292,888

- din vinzari curente 114,080 115,965 117,453 116,709
- din vinzari la 30 zile (efecte comert) 171,120 173,947 176,179
- creante initiale bilant 20,000
- imprumuturi bancare 0 0 60,000 0
- alte incasari (dividende de primit, etc..)
III. PLATI: 123,985 297,100 272,142 381,171
- cump mat prime la 30 zile 129,580 - 129,580
- cump mat prime la 60 zile 129,580 -
- cumparari ambalaje luna curenta 7,341 7,291 7,316 7,291
- furnizori bilant 10,000
- furnizori de imobilizari 0 108,000
- credite pe termen scurt bilant initial 21,000
- tva de plata 8,000 50,657 0 26,731
- salarii muncitori direct productivi 14,340 14,355 14,393 14,333
- chelt protectia sociala sal directe 8,000 8,604 8,613 8,636
- salarii indirect productive 40,512 40,514 40,519 40,511
- protectie sociala salarii indirecte 0 24,227 24,228 24,231
Cheltuieli indirecte fixe de productie 1,788 1,788 1,788 1,788
Cheltuieli indirecte variablile II 1,912 1,914 1,919 1,911
Cheltuieli indirecte mixte de producti 8,161 8,168 8,185 8,157
Cheltuieli fixe de administratie IV 1,984 1,984 1,984 1,984
Cheltuieli fixe de distributie( fara am 8,018 8,018 8,018 8,018
-impozit pe profit 10,000
-dividende de plata
-rate credite 12,000
-dobinzi 3,600
IV. Sold final disponibilitati 11,095 1,080 80,338 -7,945

V. AJUSTAREA BUGETULUI DE TREian

5.1 Efecte de comert de scontat 0 0 0 7,945
5.2 Taxa de scont 0 0 0 79
5.3 Suma neta primita 0 0 0 7,866
5.4 - ajustare efecte comert
A Trezorerie neta ajustata inceput l 1,000 11,095 1,080 80,338
B Incasari ajustate II.+ 5.1 134,080 287,085 351,400 300,833
C Plati III.+ 5.2 123,985 297,100 272,142 381,250
D Sold final ajustat cu efecte comer 11,095 1,080 80,338 -79
E Ajustare cu linie credit 0
E' Rambursare linie credit
A Trezorerie neta ajustata inceput l 1,000 11,095 1,080 80,338
C Incasari ajustate 134,080 287,085 351,400 300,833
D Plati ajustate 123,985 297,100 272,142 381,250
E Sold final ajustat cu efecte comert 11,095 1,080 80,338 -79
apr mai iun iul aug sep oct noi dec
730 740 740 700 720 730 740 750 700
740 730 740 720 750 740 720 740 680
235,300 235,100 236,800 227,400 235,500 235,300 233,400 238,300 220,600
109,500 111,000 111,000 105,000 108,000 109,500 111,000 112,500 105,000
125,800 124,100 125,800 122,400 127,500 125,800 122,400 125,800 115,600
56,472 56,424 56,832 54,576 56,520 56,472 56,016 57,192 52,944
291,772 291,524 293,632 281,976 292,020 291,772 289,416 295,492 273,544
116,709 116,610 117,453 112,790 116,808 116,709 115,766 118,197 109,418
175,063 174,914 176,179 169,186 175,212 175,063 173,650 177,295 164,126

apr mai iun iul aug sep oct noi dec

365 370 370 350 360 365 370 375 350

370 365 370 360 375 370 360 370 340

735 740 720 710 725 735 745 725 720

735 735 730 735 745 730 730 710 690

730 740 740 700 720 730 740 750 700

740 730 740 720 750 740 720 740 680

370 370 350 360 365 370 375 350 370

365 370 360 375 370 360 370 340 350

47,730 47,730 45,150 46,440 47,085 47,730 48,375 45,150 47,730

51,465 52,170 50,760 52,875 52,170 50,760 52,170 47,940 49,350
99,195 99,900 95,910 99,315 99,255 98,490 100,545 93,090 97,080

mai iun iul aug sep oct noi dec ian N+1

740 720 710 725 735 745 725 720 730

735 730 735 745 730 730 710 690 720

1,475 1,450 1,445 1,470 1,465 1,475 1,435 1,410 1,450

5,900 5,800 5,780 5,880 5,860 5,900 5,740 5,640 5,800
1,416.00 1,392.00 1,387.20 1,411.20 1,406.40 1,416.00 1,377.60 1,353.60 1,392.00
7,316.00 7,192.00 7,167.2 7,291.2 7,266.4 7,316.0 7,117.6 6,993.6 7,192.0

mai iun iul aug sep oct noi dec ianN+1

 14,500 - 14,500 - 14,500 - 14,500 - 14,500
8,000 - 8,000 - 8,000 - 8,000 - 8,000

209,000 - 209,000 - 209,000 - 209,000 - 209,000

145,000 - 145,000 - 145,000 - 145,000 - 145,000
64,000 - 64,000 - 64,000 - 64,000 - 64,000
50,160 - 50,160 - 50,160 - 50,160 - 50,160
259,160 - 259,160 - 259,160 - 259,160 - 259,160
129,580 - 129,580 - 129,580 - 129,580 - 129,580
129,580 - 129,580 - 129,580 - 129,580 - 129,580

apr mai iun iul aug sep oct noi dec

11,675 5,060 12,920 6,400 14,410 7,805 15,710 9,065 17,100

6,425 2,750 7,060 3,440 7,840 4,175 8,510 4,815 9,220

- 14,500 - 14,500 - 14,500 - 14,500 -

- 8,000 - 8,000 - 8,000 - 8,000 -

6,615 6,640 6,520 6,490 6,605 6,595 6,645 6,465 6,360

3,675 3,690 3,620 3,600 3,665 3,665 3,695 3,595 3,540

5,060 12,920 6,400 14,410 7,805 15,710 9,065 17,100 10,740

2,750 7,060 3,440 7,840 4,175 8,510 4,815 9,220 5,680

50,600 129,200 64,000 144,100 78,050 157,100 90,650 171,000 107,400

22,000 56,480 27,520 62,720 33,400 68,080 38,520 73,760 45,440
72,600 185,680 91,520 206,820 111,450 225,180 129,170 244,760 152,840
5,880 5,900 5,800 5,780 5,880 5,860 5,900 5,740 5,640
4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000

apr mai iun iul aug sep oct noi dec

735 740 720 710 725 735 745 725 720
735 735 730 735 745 730 730 710 690
5,513 5,550 5,400 5,325 5,438 5,513 5,588 5,438 5,400
8,820 8,820 8,760 8,820 8,940 8,760 8,760 8,520 8,280
14,333 14,370 14,160 14,145 14,378 14,273 14,348 13,958 13,680

8,600 8,622 8,496 8,487 8,627 8,564 8,609 8,375 8,208

40,511 40,516 40,488 40,486 40,517 40,503 40,513 40,461 40,424
24,227 24,230 24,213 24,292 24,310 24,302 24,308 24,277 24,254
87,670 87,738 87,357 87,410 87,831 87,641 87,777 87,070 86,566
apr mai iun iul aug sep oct noi dec

133,920

1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500

3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400

mai iun iul aug sep oct noi dec ianN+1

56,424 56,832 54,576 56,520 56,472 56,016 57,192 52,944 55,200
56,424 56,832 54,576 56,520 56,472 56,016 57,192 52,944 55,200

55,409 5,207 55,361 6,023 55,395 5,245 55,347 5,134 55,349

50,160 0 50,160 0 50,160 0 50,160 0 50,160
1,416 1,392 1,387 1,411 1,406 1,416 1,378 1,354 1,392
346 346 346 346 346 346 346 346 346
460 453 453 453 460 457 459 447 438
1,092 1,080 1,079 1,092 1,086 1,090 1,068 1,052 1,077
384 384 384 384 384 384 384 384 384
1,552 1,552 1,552 1,552 1,552 1,552 1,552 1,552 1,552
0 0 0 0 0 0 0 0 0
0 0 0 785 0 0 0 0 0

1,015 51,625 0 50,497 1,077 50,771 1,845 47,810 0

0 0 785 0 0 0 0 0 149

3722 3648 3764

2088.8 2059.2 2105.6
2361 2324 2382
4,450 4,383 4,488

feb mar apr mai iun iul aug sep oct

3,828 3,838 3,822 3,832 3,776 3,772 3,834 3,806 3,826

26,762 26,762 26,762 26,762 26,762 26,762 26,762 26,762 26,762
15,200 15,200 15,200 15,200 15,200 15,200 15,200 15,200 15,200
9,120 9,120 9,120 9,120 9,120 9,120 9,120 9,120 9,120
1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
480 480 480 480 480 480 480 480 480
 500 500 500 500 500 500 500 500 500
280 280 280 280 280 280 280 280 280
182 182 182 182 182 182 182 182 182

1,914 1,919 1,911 1,916 1,888 1,886 1,917 1,903 1,913

574 576 573 575 566 566 575 571 574
766 768 764 766 755 754 767 761 765
574 576 573 575 566 566 575 571 574
8,168 8,185 8,157 8,174 8,079 8,072 8,178 8,130 8,164
2,314 2,319 2,311 2,316 2,288 2,286 2,317 2,303 2,313
1,308 1,311 1,307 1,310 1,293 1,292 1,310 1,302 1,308
2,131 2,135 2,129 2,133 2,110 2,109 2,134 2,122 2,130
2,414 2,419 2,411 2,416 2,388 2,386 2,417 2,403 2,413

25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000

14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000
8,400 8,400 8,400 8,400 8,400 8,400 8,400 8,400 8,400
1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
500 500 500 500 500 500 500 500 500
500 500 500 500 500 500 500 500 500
500 500 500 500 500 500 500 500 500
100 100 100 100 100 100 100 100 100

22,266 22,266 22,266 22,266 22,266 22,266 22,266 22,266 22,266

9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000
5,400 5,400 5,400 5,400 5,400 5,400 5,400 5,400 5,400
1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400
2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400
1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300
2,050 2,050 2,050 2,050 2,050 2,050 2,050 2,050 2,050
716 716 716 716 716 716 716 716 716
15,967 15,981 15,959 15,973 15,894 15,889 15,976 15,936 15,964
84,110 84,132 84,096 84,118 83,995 83,986 84,123 84,061 84,105
21.9722 21.9207 22.0032 21.9516 22.2445 22.2657 21.9413 22.0865 21.9825

mai iun iul aug sep oct noi dec ianN+1

-79 44,090 26,803 69,937 59,005 93,467 87,037 131,367 115,466

291,673 292,367 288,970 285,994 291,921 290,830 291,846 286,713 278,206

116,610 117,453 112,790 116,808 116,709 115,766 118,197 109,418 114,080
175,063 174,914 176,179 169,186 175,212 175,063 173,650 177,295 164,126

0 0 0 0 0 0 0 0 0
247,504 309,654 245,835 296,926 257,459 297,260 247,516 302,614 245,562
- 129,580 - 129,580 - 129,580 - 129,580 -
129,580 - 129,580 - 129,580 - 129,580 - 129,580
7,316 7,192 7,167 7,291 7,266 7,316 7,118 6,994 7,192

1,015 51,625 0 50,497 1,077 50,771 1,845 47,810 0

14,370 14,160 14,145 14,378 14,273 14,348 13,958 13,680 14,115
8,600 8,622 8,496 8,487 8,627 8,564 8,609 8,375 8,208
40,516 40,488 40,486 40,517 40,503 40,513 40,461 40,424 40,482
24,227 24,230 24,213 24,292 24,310 24,302 24,308 24,277 24,254
1,788 1,788 1,788 1,788 1,788 1,788 1,788 1,788 1,788
1,916 1,888 1,886 1,917 1,903 1,913 1,861 1,824 1,882
8,174 8,079 8,072 8,178 8,130 8,164 7,987 7,862 8,059
1,984 1,984 1,984 1,984 1,984 1,984 1,984 1,984 1,984
8,018 8,018 8,018 8,018 8,018 8,018 8,018 8,018 8,018
10,000 10,000 10,000
2,000

44,090 26,803 69,937 59,005 93,467 87,037 131,367 115,466 148,110

0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
-79 44,090 26,803 69,937 59,005 93,467 87,037 131,367 115,466
291,673 292,367 288,970 285,994 291,921 290,830 291,846 286,713 278,206
247,504 309,654 245,835 296,926 257,459 297,260 247,516 302,614 245,562
44,090 26,803 69,937 59,005 93,467 87,037 131,367 115,466 148,110

-79 44,090 26,803 69,937 59,005 93,467 87,037 131,367 115,466

291,673 292,367 288,970 285,994 291,921 290,830 291,846 286,713 278,206
247,504 309,654 245,835 296,926 257,459 297,260 247,516 302,614 245,562
44,090 26,803 69,937 59,005 93,467 87,037 131,367 115,466 148,110
ian N+1
740
700
230,000
111,000
119,000
55,200
285,200
114,080
171,120

ian N+1

370
350

730
720

740
700

360
370

46,440
52,170
98,610
ianN+1

10,740
5,680

14,500
8,000

6,530
3,630

18,710
10,050

187,100
80,400
267,500
5,800
4,000

ianN+1
730
720
5,475
8,640
14,115

8,469
40,482
24,289
87,355
ianN+1

1,500
0

noi dec ianN+1

3,722 3,648 3,764

26,762 26,762 26,762
15,200 15,200 15,200
9,120 9,120 9,120
1,000 1,000 1,000
480 480 480
 500 500 500
280 280 280
182 182 182

1,861 1,824 1,882

558 547 565
744 730 753
558 547 565
7,987 7,862 8,059
2,261 2,224 2,282
1,277 1,254 1,289
2,089 2,059 2,106
2,361 2,324 2,382

25,000 25,000 25,000

14,000 14,000 14,000
8,400 8,400 8,400
1,000 1,000 1,000
500 500 500
500 500 500
500 500 500
100 100 100

22,266 22,266 22,266

9,000 9,000 9,000
5,400 5,400 5,400
1,400 1,400 1,400
2,400 2,400 2,400
1,300 1,300 1,300
2,050 2,050 2,050
716 716 716
15,819 15,715 15,878
83,876 83,714 83,969
22.5353 22.9478 22.3084
 8,469

24,289