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EJERCICIO 7.

2
ventas pronosticadas
enero
$ 140,000.00
febrero
$ 140,000.00
marzo
$ 160,000.00
abril
$ 200,000.00
DATOS DEL BALANCE
EFECTIVO
CLIENTES
de venta de noviembre
de venta de diciembre
inv de mercaderia
proveedores
gastos fijos
depreciacion

$ 10,000.00
$
$
$
$

36,000.00
80,000.00
52,000.00
45,000.00

$ 15,000.00
$ 5,000.00

PRESUPUESTO DE COMPRAS DE LOS TRES PRIMEROS MESES


ENERO
Inventario Inicial de mercaderias

FEBRERO

MARZO

$ 52,000.00

$ 105,000.00

$ 120,000.00

+ Compra de mercaderias

$ 123,000.00

$ 85,000.00

$ 110,000.00

- Inventario Fianl de mercaderias

$ 105,000.00

$ 120,000.00

$ 150,000.00

$ 70,000.00

$ 70,000.00

$ 80,000.00

$ 123,000.00

$ 85,000.00

$ 110,000.00

= COSTO DE VENTAS 50%

50

compra de mercaderias

ESTADOS DE RESULTADOS

enero

febrero

marzo

abril

Ventas

$ 140,000.00

$ 140,000.00

$ 160,000.00

$ 200,000.00

= Costo de ventas 50%

$ (70,000.00)

$ (70,000.00)

$ (80,000.00)

$ (100,000.00)

$ 70,000.00

$ 70,000.00

$ 80,000.00

$ 100,000.00

$ (10,000.00)

$ (10,000.00)

$ (10,000.00)

$ (10,000.00)

=utilidad bruta en ventas


-gastos fijos
-Gastos de depreciacion
- Gasto Variable 10%

$ (5,000.00)

$ (5,000.00)

$ (5,000.00)

$ (5,000.00)

$ (14,000.00)

$ (14,000.00)

$ (16,000.00)

$ (20,000.00)

$ 41,000.00

$ 41,000.00

$ 49,000.00

$ 65,000.00

= UTILIDAD OPERACIONAL

PRESUPUESTO DE EFECTIVO
Paso PREVIO: disear la cedula de cobranzas
POLITICA de CREDITO AL 1ER MES

60%

AL 2DO MES

40%

VENTAS

enero

Ventas de noviembre

$ 36,000.00

$ 36,000.00

Ventas de diciembre

$ 80,000.00

$ 48,000.00

Ventas de enero

$ 140,000.00

Ventas de febrero

$ 140,000.00

Ventas de marzo

$ 160,000.00
Total por mes

febrero

marzo

$ 32,000.00
$ 84,000.00

$ 56,000.00
$ 84,000.00

$ 84,000.00

$ 116,000.00

$ 140,000.00

Paso PREVIO: disear la cedula de pago a los proveedores

COMPRAS
Compras a diciembre
Compras a enero
Compras a febrero
Compras a marzo

enero
$ 45,000.00

febrero

marzo

$ 45,000.00

$ 123,000.00

$ 123,000.00

$ 85,000.00

$ 85,000.00

$ 110,000.00
$ 45,000.00

$ 123,000.00

$ 85,000.00

DISEO PRESUPUESTO EFECTIVO


enero
SaldO Inicial

febrero

marzo

abril

$ 10,000.00

$ 25,000.00

$ 14,000.00

$ 22,600.00

+Entradas por la Operacin del negocio

$ 84,000.00

$ 116,000.00

$ 140,000.00

$ 152,000.00

= Disponible de efectivo

$ 94,000.00

$ 141,000.00

$ 154,000.00

$ 174,600.00

Pago a proveedores

$ 45,000.00

$ 123,000.00

$ 85,000.00

$ 110,000.00

Gastos fijos

- Salidas opr la operacin del negocio

$ 10,000.00

$ 10,000.00

$ 10,000.00

$ 10,000.00

- Gastos Variables 10%

$ 14,000.00

$ 14,000.00

$ 16,000.00

$ 20,000.00

= Total salidas por la operacin del negocio

$ 69,000.00

$ 147,000.00

$ 111,000.00

$ 140,000.00

$ (6,000.00)

$ 43,000.00

$ 34,600.00

Entradas - salidas de efectivo

$ 25,000.00
SOBRANTE

###
SALDO FINAL DE CAJA

PRESTAMO
PAGO DEL PRESTAMO
INTERES
NOS QUEDA SIN CONTAR CON EL SALDO MINIMO 100000

FALTANTE

SOBRANTE

SOBRANTE

($ 15,000.00)

$ 16,000.00

($ 33,000.00)

($ 24,600.00)

$ 10,000.00

$ 10,000.00

$ 10,000.00

$ 10,000.00

$ 20,000.00
$ 20,000.00
$ 400.00
$ 12,600.00

ABRIL

$ 100,000.00

abril

mayo

$ 56,000.00
$ 96,000.00

$ 64,000.00

$ 152,000.00

$ 64,000.00

abril

$ 110,000.00
$ 110,000.00

EXERCISE 7.2
RESOLUTION
sales prediction
january
february
march
april

$
$
$
$

140,000.00
140,000.00
160,000.00
200,000.00

balance information
CASH
CLIENTS
NOVEMBER SALES
DECEMBER SALES
MERCHANDISE INVENTORY
Supliers

$ 10,000.00

Fixed Charges
depreciation

$ 15,000.00
$ 5,000.00

$
$
$
$

36,000.00
80,000.00
52,000.00
45,000.00

PRESUPUESTO DE COMPRAS DE LOS TRES PRIMEROS MESES


JANUARY
Beginning Merchandise Inventory

FEBRUARY
$ 52,000.00

MARCH
$ 105,000.00

$ 120,000.00

+purchase of merchandise

$ 123,000.00

$ 85,000.00

$ 110,000.00

- Ending Merchandise Inventory

$ 105,000.00

$ 120,000.00

$ 150,000.00

$ 70,000.00

$ 70,000.00

$ 80,000.00

$ 123,000.00

$ 85,000.00

$ 110,000.00

= COST OF SALES 50%

50

purchase of merchandise

PROFIT AND LOSS STATEMENT

JANUARY

FEBRUARY

MARCH

APRIL

Sales

$ 140,000.00

$ 140,000.00

$ 160,000.00

$ 200,000.00

= Cost of Sales 50%

$ (70,000.00)

$ (70,000.00)

$ (80,000.00)

$ (100,000.00)

$ 70,000.00

$ 70,000.00

$ 80,000.00

$ 100,000.00

$ (10,000.00)

$ (10,000.00)

$ (10,000.00)

$ (10,000.00)

=gross earnings of sales


-Fixed charges
-Depreciation Charges
- Variable Expense 10%

$ (5,000.00)

$ (5,000.00)

$ (5,000.00)

$ (5,000.00)

$ (14,000.00)

$ (14,000.00)

$ (16,000.00)

$ (20,000.00)

$ 41,000.00

$ 41,000.00

$ 49,000.00

$ 65,000.00

=OPERATING INCOME

CASH BUDGET
PREOVIOUS STEP: design the writ of collections+
CREDIT POLICY FIRST MONTH

60%

SECOND MONTH
SALES

40%
JANUARY

November sales

$ 36,000.00

$ 36,000.00

December sales

$ 80,000.00

$ 48,000.00

January sales

$ 140,000.00

February sales

$ 140,000.00

March sales

$ 160,000.00
Monthly month

FEBRUARY

MARCH

$ 32,000.00
$ 84,000.00

$ 56,000.00
$ 84,000.00

$ 84,000.00

$ 116,000.00

$ 140,000.00

PREVIOUS STEP: Design the writ of payments to suppliers

purchases
december purchases
january purchases
february purchases
march purchases

january
$ 45,000.00

march

$ 45,000.00

$ 123,000.00

$ 123,000.00

$ 85,000.00

$ 85,000.00

$ 110,000.00
$ 45,000.00

DISEO PRESUPUESTO EFECTIVO

february

$ 123,000.00

$ 85,000.00

january

february

march

april

Opening balance

$ 10,000.00

$ 25,000.00

$ 14,000.00

$ 22,600.00

+income by business operation

$ 84,000.00

$ 116,000.00

$ 140,000.00

$ 152,000.00

= Available cash

$ 94,000.00

$ 141,000.00

$ 154,000.00

$ 174,600.00

$ 45,000.00

$ 123,000.00

$ 85,000.00

$ 110,000.00

- Outflow business operation


Payment on suppliers

$ 10,000.00

$ 10,000.00

$ 10,000.00

$ 10,000.00

- Variable Expense 10%

Fixed charges

$ 14,000.00

$ 14,000.00

$ 16,000.00

$ 20,000.00

= Total outflow business operation

$ 69,000.00

$ 147,000.00

$ 111,000.00

$ 140,000.00

$ (6,000.00)

$ 43,000.00

$ 34,600.00

Income - outflow cash

$ 25,000.00
OVERAGE

###
CASH CLOSING BALANCE

LOAN
LOAN PAYMENT
INTEREST
ENDING BALANCE WITHOUT MINIMUM BALANCE 100000

SHORTAGE

OVERAGE

OVERAGE

($ 15,000.00)

$ 16,000.00

($ 33,000.00)

($ 24,600.00)

$ 10,000.00

$ 10,000.00

$ 10,000.00

$ 10,000.00

$ 20,000.00
$ 20,000.00
$ 400.00
$ 12,600.00

APRIL

$ 100,000.00

APRIL

MAY

$ 56,000.00
$ 96,000.00

$ 64,000.00

$ 152,000.00

$ 64,000.00

april

$ 110,000.00
$ 110,000.00

mayo