PRESUPUESTO DE VENTAS

2019 2020
DETALLE
ALFA BETA ALFA BETA
UND 16,000.00 12,000.00 19,200.00 14,400.00
PRECIO UNIT 150.00 120.00 150.00 120.00
PRECIO TOTAL 2,400,000.00 1,440,000.00 2,880,000.00 1,728,000.00
VALOR ANUAL 3,840,000.00 4,608,000.00

PRESUPUESTO DE CTAS POR COBRAR

2019 2020
DETALLE
ALFA BETA ALFA BETA
2,400,000.00 ALFA 1,920,000.00
2019
1,440,000.00 BETA 1,152,000.00
2,880,000.00 ALFA 2,304,000.00
2020
1,728,000.00 BETA 1,382,400.00
80% 1,920,000.00 1,152,000.00 2,784,000.00 1,670,400.00
20% 480,000.00 288,000.00 576,000.00 345,600.00

PRESUPUESTO DE PRODUCTOS TERMINADOS

2019 2020
DETALLE
ALFA BETA ALFA BETA
UND REQU 16,000.00 12,000.00 19,200.00 14,400.00
+INV. FINAL 600.00 400.00 600.00 400.00
UND EN PROC 16,600.00 12,400.00 19,800.00 14,800.00
-INV. INICIAL 140.00 75.00 600.00 400.00
UND A PROD 16,460.00 12,325.00 19,200.00 14,400.00

PRESUPUESTO DE CONSUMO DE MATERIA PRIMA

2019 2020
DETALLE
MAT A (3) MAT B (2) MAT A (3) MAT B (2)
2019 16,460.00 49,380.00 32,920.00
ALFA
2020 19,200.00 57,600.00 38,400.00
2019 12,325.00 24,650.00 12,325.00
BETA
2020 14,400.00 28,800.00 14,400.00
TOTAL CONSUMO 74,030.00 45,245.00 86,400.00 52,800.00
PRECIO UNIT 4 2 4 2
TOTAL S/ 296,120.00 S/ 90,490.00 S/ 345,600.00 S/ 105,600.00
TOTAL CONSUMO ANUAL S/ 386,610.00 S/ 451,200.00
 PRESUPUESTO DE COMPRA DE MATERIAS PRIMAS
2019 2020
DETALLE
MAT A MAT B MAT A
UND REQ 74,030.00 45,245.00 86,400.00
+INV. FINAL 4,000.00 2,000.00 4,000.00
UND EN PROC 78,030.00 47,245.00 90,400.00
-INV. INICIAL 2,000.00 3,000.00 4,000.00
UND A COMPRAR 76,030.00 44,245.00 86,400.00
UND EN S/. 4 2 4
TOTAL S/ 304,120.00 S/ 88,490.00 S/ 345,600.00

PRESUPUESTO DE CTAS POR PAGAR

2019 2020
DETALLE
MAT A MAT B MAT A
S/ 304,120.00 273,708.00
S/ 88,490.00 79,641.00
S/ 345,600.00 311,040.00
S/ 105,600.00
90% 273,708.00 79,641.00 341,452.00
10% 30,412.00 8,849.00 34,560.00

PRESUPUESTO DE MOD
2019 2020
DETALLE
ALFA BETA ALFA
UND A PRODUCIR 16,460.00 12,325.00 19,200.00
H/H 2 1 2
TOTAL H/H 32,920.00 12,325.00 38,400.00
COSTO POR HORA S/ 10 S/ 10 S/ 10
TOTAL MOD 329,200.00 123,250.00 384,000.00

PRESUPUESTO DEL CIF

DETALLE 2019 2020
MOI 40,000.00 40,000.00
MANTENIMIENTO 10,000.00 10,000.00
DEPRECIACION 4,000.00 4,000.00
SEGURO 6,000.00 6,000.00
APORTES 55,400.63 63,900.00
BENEFICIOS 170,989.58 197,222.22
TOTAL CIF 286,390.21 321,122.22
RIMAS CIF 286,390.21 321,122.22
6.32976480
2020 H/H 45,245.00 52,800.00
MAT B
52,800.00 DETALLE 2019 2020
2,000.00 ALFA 32,920.00 208,375.86 38,400.00
54,800.00 BETA 12,325.00 78,014.35 14,400.00
2,000.00 TOTAL MOD (H/H) 286,390.21 MOD (H/H)
52,800.00
2 COSTO UNITARIO
S/ 105,600.00 2019 2020
DETALLE
ALFA BETA ALFA
MAT "A" 12 8 12
MAT "B" 4 2 4
2020 MOD 20 10 20
MAT B CIF 12.66 6.33 12.16
COST UNIT. 48.66 26.33 48.16

PRESUPUESTO DEL INV INICIAL

95,040.00 2019 2020
DETALLE
103,889.00 CANT PRE.UNIT TOTAL CANT
10,560.00 MAT "A" 2,000.00 4 8,000.00 4,000.00
MAT "B" 3,000.00 2 6,000.00 2,000.00
TOTAL 14,000.00 TOTAL
2020 ALFA 140.00 100 14,000.00 600.00
BETA BETA 75.00 80 6,000.00 400.00
14,400.00 TOTAL 20,000.00 TOTAL
1
14,400.00 PRESUPUESTO DEL INV FINAL
S/ 10 2019 2020
DETALLE
144,000.00 CANT PRE.UNIT TOTAL CANT
MAT "A" 4,000.00 4 16,000.00 4,000.00
MAT "B" 2,000.00 2 4,000.00 2,000.00
2020 TOTAL 20,000.00 TOTAL
40,000.00 ALFA 600.00 49 29,400.00 600.00
10,000.00 BETA 400.00 26 10,400.00 400.00
4,000.00 TOTAL 39,800.00 TOTAL
6,000.00
63,900.00
197,222.22 GASTOS ADMINISTRATIVOS
321,122.22 DETALLE 2019 2020
SUELDO 10,000.00 10,000.00
OTROS 4,000.00 4,000.00
APORTES 900.00 900.00
BENEFICIOS 3,472.22 3,472.22
TOTAL 18,372.22 18,372.22
 GASTOS DE VENTAS
6.08186027
DETALLE 2019 2020
SUELDO 24,000.00 24,000.00
2020 PUBLICIDAD 8,000.00 8,000.00
233,543.43 APORTES 2,160.00 2,160.00
87,578.79 BENEFICIOS 8,333.33 8,333.33
321,122.22 TOTAL 42,493.33 42,493.33

COSTO UNITARIO
2020 DETALLE 2019 2020
BETA MAT "A" S/ 296,120.00 S/ 345,600.00
8 MAT "B" S/ 90,490.00 S/ 105,600.00
2 MOD S/ 452,450.00 S/ 528,000.00
10 CIF 286,390.21 321,122.22
6.08 COSTOS FABRIL S/ 1,125,450.21 S/ 1,300,322.22
26.08 +INV.INICIAL PROD.PROC
-INV.FINAL PROD.PROC
ICIAL COSTO DE PROD S/ 1,125,450.21 S/ 1,300,322.22
2020 +INV.INICIAL PROD. TER 20,000.00 39,800.00
PRE.UNIT TOTAL -INV.FINAL PROD.TERM. 39,800.00 39,200.00
4 16,000.00 COSTO DE VENTA 1,105,650.21 1,300,922.22
2 4,000.00

TOTAL 20,000.00 PRESUPUESTO DE CAJA

49 29,400.00
26 10,400.00 DETALLE 2019 2020
TOTAL 39,800.00 INGRESO
VENTA 3,072,000.00 4,454,400.00
INAL CTAS POR COBRAR 2,000.00
2020 TOTAL INGRESO 3,074,000.00 4,454,400.00
PRE.UNIT TOTAL EGRESO
4 16,000.00 COMPRAS 353,349.00 445,341.00
2 4,000.00 MOD 452,450.00 528,000.00
TOTAL 20,000.00 CIF 282,390.21 317,122.22
48 28,800.00 CTAS POR PAGAR 2,000.00
26 10,400.00 IMPUESTO A LA RENTA 788,677.85
TOTAL 39,200.00 GASTOS ADM 18,372.22 18,372.22
GASTOS DE VENTAS 42,493.33 42,493.33
TOTAL EGRESO 1,151,054.76 2,140,006.63
OS SALDO NETO CAJA 1,922,945.24 2,314,393.37
2020 SALDO INICIAL CAJA 30,000.00 1,952,945.24
10,000.00 SALDO FINAL DE CAJA 1,952,945.24 4,267,338.61
4,000.00
 900.00
3,472.22
18,372.22
 PRESUPUESTO DEL ESTADO DE GANANCIAS Y PÉRDIDAS

2020 DETALLE 2019

24,000.00 VENTA 3,840,000.00
8,000.00 COSTO DE VENTA 1,105,650.21
2,160.00 UTILIDAD B. 2,734,349.79
8,333.33 G.ADM 18,372.22
42,493.33 G.VENTAS 42,493.33
UTILIDAD A.DEL IMP A LA RENTA 2,673,484.24
IMPUESTO A LA RENTA 788,677.85
2020 UTILIDAD NETA 1,884,806.39
S/ 345,600.00 UTIL.ANTERIOR 31,000.00
S/ 105,600.00 UTIL.RETENIDA 1,915,806.39
S/ 528,000.00
321,122.22 BALANCE GENERAL PROYECTADO
S/ 1,300,322.22
DETALLE 2019
ACTIVO
S/ 1,300,322.22 ACT. CORRIENTE
39,800.00 ACTIVO EQUIVALENTE DE EFECT 1,952,945.24
39,200.00 CTAS POR COBRAR C-T 768,000.00
1,300,922.22 EXISTENCIAS
M.P 20,000.00

E CAJA PROD. TERM 39,800.00

TOTAL ACTIVO CORRIENTE 2,780,745.24

2020 TOTAL ACT.NO CORRIENTE
INMUEBLE, MAQUINARIA Y EQUIPO 20,000.00
4,454,400.00 7,526,400.00 5000 DEPRECIACION 9,000.00
2,000.00 TOTAL DE ACT.NO CORRIENTE 11,000.00
4,454,400.00 7,528,400.00 TOTAL ACTIVO 2,791,745.24
PASIVO Y PATRIMONIO
445,341.00 798,690.00 PASIVO CORRIENTE 788,677.85
528,000.00 980,450.00 CTAS POR PAGAR C-T 39,261.00
317,122.22 599,512.43 PASIVO NO CORRIENTE 4,000.00
2,000.00 DEUDA A LARGO PLAZO 4,000.00
788,677.85 788,677.85 CAPITAL 40,000.00
18,372.22 36,744.44 UTILIDAD 1,915,806.39
42,493.33 84,986.67 TOTAL DE PASIVO Y PATRIMONIO 2,791,745.24
2,140,006.63 3,291,061.39 -
2,314,393.37 4,237,338.61
1,952,945.24 30,000.00
4,267,338.61 4,267,338.61
NANCIAS Y PÉRDIDAS

2020
4,608,000.00
1,300,922.22
3,307,077.78
18,372.22
42,493.33
3,246,212.22
957,632.61
2,288,579.62
1,915,806.39
4,204,386.00

OYECTADO

2020

4,267,338.61
921,600.00

20,000.00
39,200.00
5,248,138.61

20,000.00
13,000.00
7,000.00
5,255,138.61

957,632.61
45,120.00
4,000.00
4,000.00
40,001.00
4,204,386.00
5,255,139.61
-1.00
 MATERIA PRIMA
TOTAL
HORAS COSTO
MAT. MOD
AÑO HOMBRES PRIMO
MAT "A" MAT. "B" PRIMA b
TRABAJADAS a+b
a

2019 ALFA 197,520.00 65,840.00 263,360.00

BETA 98,600.00 24,650.00 123,250.00

2020 ALFA 57,600.00 38,400.00

BETA 28,800.00 14400
382,520.00 143,290.00
525,810.00
 COSTO DE GASTOS COSTO UTILIDAD
PRECIO
FACTOR CIF PRODUCCI FACTOR ADMINISTR TOTAL O DESEADA
VENTA
ON TIVOS GLOBAL 25%
 PRECIO
IGV VENTA AL
PUBLICO
 APORTES DEL EMPLEA
SUELDO/ TOTAL
N° CARGO ESSALUD SCTR
SALARIO SUELDO
9% 1.50%
01 MOD 452,450.00 452,450.00 40,720.50 6,786.75
02 MOI 40,000.00 40,000.00 3,600.00 600.00
2019 03 VENTAS 24,000.00 24,000.00 2,160.00
04 ADM 10,000.00 10,000.00 900.00
TOTAL 526,450.00 526,450.00 47,380.50 7,386.75
01 MOD 528,000.00 528,000.00 47,520.00 7,920.00
02 MOI 40,000.00 40,000.00 3,600.00 600.00
2020 03 VENTAS 24,000.00 24,000.00 2,160.00
04 ADM 10,000.00 10,000.00 900.00
TOTAL 602,000.00 602,000.00 54,180.00 8,520.00

TOTAL PROVISIÓN
SUELDO/
N° CARGO SUELDO/
SALARIO
SALARIO GRATIFICACIÓN C.T.S.
01 MOD 452,450.00 452,450.00 75,408.33 43,988.19
02 MOI 40,000.00 40,000.00 6,666.67 3,888.89
2019 03 VENTAS 24,000.00 24,000.00 4,000.00 2,333.33
04 ADM 10,000.00 10,000.00 1,666.67 972.22
TOTAL 526,450.00 526,450.00 87,741.67 51,182.64
01 MOD 528,000.00 528,000.00 88,000.00 51,333.33
02 MOI 40,000.00 40,000.00 6,666.67 3,888.89
2020 03 VENTAS 24,000.00 24,000.00 4,000.00 2,333.33
04 ADM 10,000.00 10,000.00 1,666.67 972.22
TOTAL 602,000.00 602,000.00 100,333.33 58,527.78
 APORTES DEL EMPLEADOR DESCUENTOS AL TRABAJADOR
SENATI BONIFICACIÓ TOTAL AFP
ONP 13% AFP Pensión AFP Seguro
0.75% N APORTES Comisión
3,393.38 - 50,900.63 58,818.50
300.00 - 4,500.00 5,200.00
- 2,160.00 3,120.00
- 900.00 1,300.00
3,693.38 - 58,460.63 68,438.50 - - -
3,960.00 59,400.00 68,640.00
300.00 4,500.00 5,200.00
2,160.00 3,120.00
900.00 1,300.00
4,260.00 - 66,960.00 78,260.00 - - -

OVISIÓN GRATI
TOTAL
BENEFICIOS
VACACIONES /6
37,704.17 157,100.69 6,284.03
3,333.33 13,888.89 555.56
2,000.00 8,333.33 333.33
833.33 3,472.22 138.89
43,870.83 182,795.14 7,311.81
44,000.00 183,333.33 7,333.33
3,333.33 13,888.89 555.56
2,000.00 8,333.33 333.33
833.33 3,472.22 138.89
50,166.67 209,027.78 8,361.11
AJADOR
NETO A
TOTAL PAGAR
DESCT.
58,818.50 393,631.50
5,200.00 34,800.00
3,120.00 20,880.00
1,300.00 8,700.00
68,438.50 458,011.50
68,640.00 459,360.00
5,200.00 34,800.00
3,120.00 20,880.00
1,300.00 8,700.00
78,260.00 523,740.00