ESAN PRESUPUESTO MAESTROv1

PROGRAMA DE ESPECIALIZACIÓN PARA EJECUTIVOS PEE 2015 -5

CURSO :

Planeamien! "inan#ie$!

INSTRUCTO

Man%el A#e&e'! Ri(%elme

TRABAJO :

P$e)%*%e)! Mae)$!

PARTICIPANTES:

Aa$+n ,i'al! Cin./a S!! E'%a$'! Ma$#el! Ma$.a Vela$'e Ole$ C.i$in!) R!'$i! C!)a&alene

2015

PAG 3

PRESUPUESTO DE VENTAS Producto

Cetirina

Finastina Tamsulina

Valor de Ventas (unitario)

S/. 200

S/. 100

S/. 150

Ventas Planeadas (unidades)

15000

10000

10000

S/. 3, 3,000,000

S/. 1, 1,000,000

S/. 1,500,000

Subtotales Total

S/ !"!##"###

PAG 4

PRESUPUESTO DE PRODUCC$ON Producto

Cetirina

Finastina

Tamsulina

Ventas Planeadas (unidades)

15000

10000

10000

7000

3000

2000

$n%entario Dis&onible

22000

13000

12000

$n%entario $nicial

10000

5000

5000

Unidades a Producir

'###

###

*###

$n%entario Final

PRESUPUESTO DE CONSU+O Costo +aterial (S/ / ,r)

Producto

Cetirina

Finastina

Tamsulina

Produccion Planeada (unid)

'"###

"###

*"###

15

13

10

Subtotal &or Producto(,r)

180000

104000

70000

Subtotal &or Producto(S/)

S/. 360,000

S/. 208,000

S/. 140,000

6

7

6


72000

56000

42000


S/. 192,240

S/. 149,520

S/. 112,140

9

4

5


108000

32000

35000


S/. 432,000

S/. 128,000

S/. 140,000

S/. 984,240

S/. 485,520

S/. 392,140

Re-Unitario (,r) A



Re-Unitario (,r) .

*

Re-Unitario (,r) C

0

Total &or Producto S/ TOTA1 S/

S/. 1,861,900

Subtotal de +aterial ,r

S/

354,000

S/. 708,000

170,000

S/. 453,900

175,000

S/. 700,000

PAG 5

TOTA1 S/

'"'"2##

PAG 6

PRESUPUESTO DE CO+PRAS +aterial

A

.

C

354,000

170,000

175,000

8000

4000

3000

$n%entario Dis&onible

362000

174000

178000

$n%entario $nicial

10000

15000

5000

$n%entario a Com&rar

352000

159000

173000

P&to consumo (,rs) $n%entario Final

Costo (S/ / ,r) Subtotales Total

S/

S/

S/. 704,000.00 S/. 424,530.00 S/. 692,000.00 S/. 704,000

S/. 424,530 S/ '"#"!3#

S/. 692,000

PAG 7

PRESUPUESTO DE +ANO DE O.RA D$RECTA Productos Produccion Planeada (unids) 4oras +OD (5/unid) 4oras +OD Re-ueridas (5rs)

Cetirina

Finastina

Tamsulina

12000

8000

7000

3

1

2

36000

8000

14000

58000

Total 4oras +OD Re-ueridas Costo +OD (S/ / 5) Subtotales

S/. 10

S/. 10

S/. 10

S/. 360,000

S/. 80,000

S/. 140,000

Total

S/. 580,000

Total

S/ !#"###

PAG 8

6ASTOS $ND$RECTOS DE FA.R$CAC$ON Presu&uesto 6astos $ndirectos de Fabricaci7n

Depreciación

S/. 100,000

Seguros

S/. 5,000

an!eni"ien!o

S/. 50,000

#nergia $ Agua

S/. 40,000

%arios

S/. 10,000

Total

S/ #!"###

6ASTOS $ND$RECTOS DE FA.R$CAC$ C8lculo tasa de 6$F &or 4ora de +OD

&o!a' Gas!os in(irec!os (e )a*ricación

205000

&o!a' +oras (e +ano (e O*ra Direc!a Productos 4oras +OD (5/unid)

58000 Cetirina

Finastina

3

1 S/. 3.53

Tasa (S/ / 5) 6asto $ndirecto Fabricaci7n (unitario)

S/ '##

S/ 3!3

PAG 9

N

3.5344827586

Tamsulina

2

S/ *#*

PAG 10

COSTO PRODUCC$ON UN$TAR$O DETA11E

Cetirina

Finastina

Tamsulina

S/

S/

S/

a!eria'es Direc!os

82.02

60.69

56.02

ano (e *ra Direc!a

30.00

10.00

20.00

Gas!os -n(irec!os (e )a*ricación

10.60

3.53

7.07

'

*0

3#2

Costo Producci7n unitario

$NVENTAR$OS PRODUCTOS TER+$NAD Producto os!o Pro(ucción ac!ua' uni! -nen!ario )ina' ni(s -nen!ario )ina' S/. Total

Cetirina

Finastina

S/. 122.62

S/. 74.22

7,000

3,000

S/. 858,364.14

S/. 222,673

S/. 1,247,216

PAG 11

OS Tamsulina S/. 83.09 2,000 S/. 166,178

COSTOS DE VENTAS DETA11E

a!eria'es Direc!os

S/

1,861,900


580,000

os!os -n(irec!os (e )a*ricacion

205,000

os!o Pro(uccion

2,646,900

-nen!ario -nicia' (e Pro(uc!os &er"ina(os

1,950,000

os!o &o!a' (e Pro(uc!os &er"ina(os

4,596,900

-nen!ario )ina' (e Pro(uc!os &er"ina(os

1,247,216

Costo de Ventas Presu&uestado

3"302"0

6ASTOS DE AD+$N$STRAC$ON DETA11E

S/

Depreciación

S/. 10,000

Sue'(os $ Sa'arios

S/. 200,000

%arios

S/. 10,000

-n!ereses (e Deu(as a argo P'ao

S/. 30,000

Total

S/

S/ !#"###

PAG 14

6ASTOS DE VENTAS DETA11E

o"isiones 5 (e 'as en!as Total

S/ S/. 275,000

PAG 15 #9'

Presu&uesto de Ca:a DETA11E

S/

$n,resos %en!as a' con!a(o (e' ao 201 uen!as o*ra(as (e' ao 200 Total $n,resos

4,950,000.00 450,000.00 !"0##"#####

E,resos o"pra (e a!eria'es

1,092,318.00


580,000.00

os!os -n(irec!os (e )a*.

105,000.00

Gas!os (e A("inis!ración

240,000.00

Gas!os (e %en!as

275,000.00

&ri*u!os por pagar (e' ao 200

289,959.75

!as por pagar (e' ao 200

425,000.00

!ras !as por pagar (e' ao 200

450,000.00

!i'i(a(es por pagar (e' ao 200

107,392.50

50 !as por pagar P (e' ao 200

175,000.00

o"pra auina 201

50,000.00

Total e,resos

3"*2"*#!

Saldo del &er;odo

'"'#"32*!

Saldo inicial Saldo Final de E
*2"2## "0#2"!!*!

ESTADO DE S$TUAC$ON F$NANC$ERA ANA1$S$S 4OR$@ONTA1

ANA1$S$S VERT$CA1 ACT$VO

#=#

>

#='



Acti%o Corriente aa $ :ancos

798,926.00

16.72

2,409,255.75

50.41

202

!as. Por o*rar

450,000.00

9.42

550,000.00

11.51

22

80,050.00

1.68

38,680.00

0.81

;52

-nen!ario (e a!erias Pri"as -nen!ario (e Pro(. &er".

<<<

40.80

1,247,215.52

26.10

;36

Total Acti%o Cte

<<<

68.61

4,245,151.27

88.83

29

11.51

550,000.00

11.51

0

<<<

20.92

1,050,000.00

21.97

5

50,000.00

;1.05

160,000.00

;3.35

220

Total Acti%o No Cte

<<<

31.39

1,440,000.00

30.13

;4

TOTA1 ACT$VO

<<< 100.00

5,685,151.27

118.96

19

Acti%o No cte &errenos

550,000.00

auinarias $ # Depreciacion Acu"u'a(a

A=A-S-S %#>&-A PAS$VO Pasi%o Corriente &ri*u!os por Pagar !as. Por Pagar !ras P Partici&acion de Utilidades Total Pasi%o Cte

289,960.00 425,000.00 450,000.00 107,393.00 <<<

6.07 8.89 9.42 2.25 26.62

409,579.51 728,212.00 0.00 162,531.55 1,300,323.06

Pasio =o !e Deudas 1ar,o Pla?o Total Pasi%o no cte Total Pasi%o

350,000.00 350,000.00 <<<

7.32 7.32 33.95

175,000.00 175,000.00 1,475,323.06

<<<

50.09

2,393,793.00

Pa!ri"onio api!a'

#=#

>

#='

 8.57 15.24 0.00 3.40 27.21 0.00 0.00 3.66 3.66 25.95 0.00 0.00 42.11

41 71 ;100 51 2

;50 ;50 ;9

0

>esu'!a(os acu"u'a(os Resultado del e:ercicio Total Pat Total Pasi%o  Pat

86,257.00 1.80 676,573.00 14.16 <<< 66.05 <<< 100.00

762,830.00 1,053,204.46 4,209,827.46 5,685,150.52

13.42 18.53 74.05 100.00

784 56 33 19

PAG 15 #9'

Presu&uesto de Ca:a DETA11E

S/

$n,resos %en!as a' con!a(o (e' ao 201 uen!as o*ra(as (e' ao 200 Total $n,resos

4,950,000.00 450,000.00 !"0##"#####

E,resos o"pra (e a!eria'es

1,092,318.00


580,000.00

os!os -n(irec!os (e )a*.

105,000.00


240,000.00

Gas!os (e %en!as

275,000.00

&ri*u!os por pagar (e' ao 200

289,959.75

!as por pagar (e' ao 200

425,000.00

!ras !as por pagar (e' ao 200

450,000.00

!i'i(a(es por pagar (e' ao 200

107,392.50

50 !as por pagar P (e' ao 200

175,000.00

o"pra auina 201

50,000.00

Sa'(ar 'a Deu(a a argo P'ao

175,000.00

-nersión en Desarro''o e -nes!igación

500,000.00

Pago (e Dii(en(os

300,000.00

Total e,resos

0"*0"*#!

Saldo del &er;odo

3!"32*!

Saldo inicial

*2"2##

Saldo Final de E
'"030"!!*!

ESTADO DE S$TUAC$ON F$NANC$ERA ANA1$S$S 4OR$@ONTA1

ANA1$S$S VERT$CA1 ACT$VO

#=#

>

#='



Acti%o Corriente aa $ :ancos

798,926.00

16.72

1,434,255.75

30.01

80

!as. Por o*rar

450,000.00

9.42

550,000.00

11.51

22

80,050.00

1.68

38,680.00

0.81

;52

-nen!ario (e a!erias Pri"as -nen!ario (e Pro(. &er".

<<<

40.80

1,247,215.52

26.10

;36

Total Acti%o Cte

<<<

68.61

3,270,151.27

68.43

0

11.51

550,000.00

11.51

0

<<<

20.92

1,550,000.00

32.43

55

50,000.00

;1.05

160,000.00

;3.35

220

Total Acti%o No Cte

<<<

31.39

1,940,000.00

40.59

29

TOTA1 ACT$VO

<<< 100.00

5,210,151.27

109.02

9

Acti%o No cte &errenos

550,000.00

auinarias $ # Depreciacion Acu"u'a(a

A=A-S-S %#>&-A PAS$VO Pasi%o Corriente &ri*u!os por Pagar !as. Por Pagar !ras P Partici&acion de Utilidades Total Pasi%o Cte

289,960.00 425,000.00 450,000.00 107,393.00 <<<

6.07 8.89 9.42 2.25 26.62

Pasio =o !e Deudas 1ar,o Pla?o Total Pasi%o no cte Total Pasi%o

350,000.00 350,000.00 <<<

7.32 7.32 33.95

0.00 1,300,323.06

<<<

50.09

2,393,793.00

Pa!ri"onio api!a'

#=#

>

#=' 409,579.51 728,212.00 0.00 162,531.55 1,300,323.06

 8.57 15.24 0.00 3.40 27.21 0.00 0.00 0.00 0.00 24.96 0.00 0.00 45.94

41 71 ;100 51 2

;100 ;100 ;20

0

>esu'!a(os acu"u'a(os Resultado del e:ercicio Total Pat Total Pasi%o  Pat

86,257.00 1.80 676,573.00 14.16 <<< 66.05 <<< 100.00

462,830.00 1,053,204.46 3,909,827.46 5,210,150.52

8.88 20.21 75.04 100.00

437 56 24 9

ESTADO DE RESU1TADOS ANA1$S$S VERT$CA1 DETA11E

#=#

>

%en!as

3,950,000

100

os!o (e %en!as

2,365,000

60

Utilidad .ruta

'"!!"###

0#>


195,500

5

Gas!os (e en!as

315,575

8

Utilidad O&erati%a

'"#*3"2!

*>

Gas!os )inancieros

#

#>

'"#*3"2!

27

Partici&aci7n de Utilidades

'#*"323

3>

Utilidad antes de im&tos

2"!33

0>

$m&uesto sobre la Renta

289,960

*>

!i'i(a( =e!a

676,573

17

!i'i(a( an!es (e i"p!os

PAG 17 A=A-S-S ?>-@=&A #='

>

>

5,500,000 100

39

3,349,684

61

42

"'!#"3'

39

36

250,000

5

28

275,000

5

;13

'"!"3'

30

51

0 '"!"3'

30

51

'"!3

3

51

'"0"*0

*>

!'>

409,580

7

41

1,053,204

19

56

ANALISIS DE RATIOS

RAT$OS DE 1$BU$DE@ #=#

1$BU$DE@ CORR$ENTE o 6ENERA1 A& D-SP ; G&S PAG  A=&--PAD PAS-% >>-#=&#

3

!'

3,278,976.00 1,272,353.00

4,245,151.27 1,300,323.06

3,270,151.27 1,300,323.06

#2



'!3

1,248,926.00 1,272,353.00

2,959,255.75 1,300,323.06

1,984,255.75 1,300,323.06

#3

'!

''#

798,926.00 1,272,353.00

2,409,255.75 1,300,323.06

1,434,255.75 1,300,323.06

'!



'!'

2,006,623.00 1,272,353.00

2,944,828.21 1,300,323.06

1,969,828.21 1,300,323.06

1$BU$DE@ SEVERA A& &# ; G&S PAG  A=& ; #-S&#=-AS; &AS  : PAS-% >>-#=&# +AR6EN DE SE6UR$DAD AP-&A D# &>A:AB. PAS-% >>-#=&#

RAT$OS DE 1$BU $DE@

3.50 3.00 2.50 2.00 1.50 1.00 0.50 0.00 200 -C-D#@ >>-#=&# o G#=#>A

201 -C-D#@ A-DA

#scenario 2 #='

!

1$BU$DE@ AC$DA A& &# ; G&S PAG  A=& ; #-S&#=-AS PAS-% >>-#=&#

#scenario 1 #='

-C-D#@ S#%#>A

201 A>G#= D# S#G>-DAD

RAT$OS DE 6EST$ON

ROTAC$ON CUENTAS POR CO.RAR %#=&AS =#&AS #=&AS P> :>A> ROTAC$ON DE $NVENTAR$OS S& D# %#=&AS P> -=%#=&A>-S ROTAC$ON CUENTAS POR PA6AR P>AS P>#D- D# #=&AS P> PAGA>

#=#

#='

0' ds 3,950,000.00 450,000.00

3 ds 5,500,000.00 550,000.00

2* ds 2,365,000.00 1,950,000.00

'30 ds 3,349,684.48 1,247,215.52

0 ds 1,820,530.00 425,000.00

'00 ds 1,820,530.00 728,212.00

33 0 (!3#)

'*# '00 (#0)

C$C1O EFECT$VO T$E+PO CAP$TA1 $N+OV$1$@ADO CUENTAS POR PA6AR C$C1O

RAT$OS DE 6EST$ON 350 300 250 200 150 100 50 0 200 >&A-= #=& AS P> :>A>

201 >&A-= D# -=%#=&A>-S

&-#P AP-&A -=%--@AD

#=& AS P> PAGA>

RAT$OS DE ENDEUDA+$ENTO #=#

#='

DEPENDENC$A F$NANC$ERA

332!>

!2!>

PAS-% &&A A&-% &&A =#&

1,622,353.00 4,778,976.00

1,475,323.06 5,685,151.27

*33>

**'3>

3,506,623.00 4,778,976.00

4,384,827.46 5,685,151.27

!'0#>

3!#0>

1,622,353.00 3,156,623.00

1,475,323.06 4,209,827.46

ENDEUDA+$ENTO EN E1 1AR6O P1A@O PAS-% = &#  PA&>-=- =#& A&-% &&A =#& ENDEUDA+$ENTO PATR$+ON$A1 PAS-% &&A PA&>-=- =#&

RAT$OS DE ENDEUDA+$ENTO 80.00 60.00 40.00 20.00 0.00 D#P#=D#=-A 200 )-=A=-#>A

201-#=& #= # A>G PA@ #=D#DA

ENDEUDA+$ENTO PATR$+ON$A1

60.00 50.00 40.00 30.00 20.00 10.00 0.00 200

201

#=D#DA-#=& PA&>-=-A

RAT$OS DE RENTA.$1$DAD

#=#

#='

!2*>

#2#>

2,365,000.00 3,950,000.00

3,349,684.48 5,500,000.00

6ASTOS OPERAT$VOS

'20>

2!!>

GAS&S P#>A&-%S %#=&AS =#&AS

511,075.00 3,950,000.00

525,000.00 5,500,000.00

6ASTOS F$NANC$EROS

###>

###>

GAS&S )-=A=-#>S %#=&AS =#&AS

0.00 3,950,000.00

0.00 5,500,000.00

*'>

*#0!>

2,876,075.00 3,950,000.00

3,874,684.48 5,500,000.00

COSTO DE VENTAS S& %#=&AS %#=&AS =#&AS

COSTOS TOTA1ES S& %#=&A  G&S P#>A&  G&S )-=A=-#>S %#=&AS =#&AS

RAT$OS DE RENTA.$1$DAD 80.00 70.00 60.00 50.00 40.00 30.00 20.00 10.00 0.00 200 S& D# %#=&AS

201 GAS&S P#>A&-%S

GAS&S )-=A=-#> S

S&S &&A#S

RAT$OS DE RENTA.$1$DAD UT$1$DAD OPERAT$VA/ ACT$VO TOTA1 (ROA) &--DAD P#>A&-%A A&-% &&A UT$1$DAD NETA / ACT$VO TOTA1 (ROA) &--DAD =#&A A&-% &&A

UT$1$DAD OPERAT$VA/CAP$TA1 (ROE) &--DAD P#>A&-%A AP-&A =&A:# PA&>-=- UT$1$DAD NETA / CAP$TA1 (ROE) &--DAD =#&A AP-&A =&A:# PA&>-=-

#=#

#='

0*>

!2>

1,073,925.00 4,778,976.00

1,625,315.52 5,685,151.27

'0'>

'!3>

676,572.75 4,778,976.00

1,053,204.46 5,685,151.27

00>

*2#>

1,073,925.00 2,393,793.00

1,625,315.52 2,393,793.00

>

00##>

676,572.75 2,393,793.00

1,053,204.46 2,393,793.00

RAT$OS DE RENTA.$1$DAD PARA E1 ACC$ON$STA 70.00 60.00 50.00 40.00 30.00 20.00 10.00 0.00 200  & -- DA D  P# >A &- %A / A & -%  & & A  > A 

201  & -- DA D = #& A / A & -%  & & A  > A 

 & - -D AD P #> A& -% A/ A P- &A   > # 

 & -- DA D = #& A /  AP -& A  > # 

PAG 1

Presu&uesto +aestro Datos .alance 6eneral al 3' Diciembre #=# Acti%o Corriente aa E :ancos  a!eria Pri"as Pro(uc!os &er"ina(os Total Acti%o Cte Acti%o Fi:o &errenos a. E #ui. Deprec. Acu"u'a(a Total Acti%o Fi:o

Total Acti%o

S/ 798,926 450,000 80,050 1,950,000 3,278,976

550,000 1,000,000 50,000 1,500,000

0"**"2*

> 17 9 2 41 69

12 21 ;1 31

'##>

ESTADO DE PERD$DAS  6ANANC$AS al 3' Diciembre #=# %en!as os!o (e en!as !i'i(a( :ru!a Gas!os A("inis!ra!ios Gas!os (e en!as !i'i(a( pera!ia Par!icipación u!i'i(a(es !i'i(a( an!es (e i"p!os -"pues!o a 'a ren!a !i'i(a( =e!a

S/. 3,950,000 2,365,000 1,585,000 195,500 315,575 1,073,925 107,393 966,533 289,960 676,573

 100 60 40 5 8 27 3 24 7 17

Pasi%o Coriente &ri*u!os por Pagar P !ras P Par!icipación !i'i(a(es Total Pasi%o Cte

S/ 289,960 425,000 450,000 107,393 1,272,353

> 6 9 9 2 27

Pasi%o No Corriente Deu(a a argo P'ao Total Pasi%o No Corriente Total Pasi%o

350,000 350,000 1,622,353

7 7 34

Patrimonio api!a' >esu'!a(os Acu". >esu'!a(o (e' eercicio &o!a' Pa!ri"onio

2,393,793 86,257 676,573 3,156,623

50 2 14 66

Total Pasi%o  Patrimonio

0"**"2*

'##>

PAG 2 $$ Re-uerimientos de Productos -!e" / Pro(uc!o Cetirina a!eria' FAF gra"os 15 a!eria' F:F gra"os 6 a!eria' FF gra"os 9 ano *ra +oras 3

Finastina 13 7 4 1

Tamsulina 10 6 5 2

!ros os!o (e ano (e *ra 10 So'es +ora Gas!os -n(irec!os Dis!ri*ución &asa H G-) / =I +oras D G-) ni!arios &asa J +rs D (e ca(a pro(uc!o $$$ $n%entarios -!e" a!eria' FAF gra"os a!eria' F:F gra"os a!eria' FF gra"os Pro(uc!o Fe!irinaF uni( Pro(uc!o F)inas!inaF uni( Pro(uc!o F&a"su'inaF uni( Pro(uc!o Fe!irinaF uni( Pro(uc!o F)inas!inaF uni( Pro(uc!o F&a"su'inaF uni( $V Ventas Pro(uc!o %a'or (e %en!a %!as. P'anea(as u(s

-n. -nicia' 10,000 15,000 5,000 10,000 5,000 5,000

-n. )ina' 8,000 4,000 3,000

7,000 3,000 2,000

Cetirina 200 15000

Finastina 100 10000

S&S =-&A>-S 2.00 2.67 4.00 120.00 70.00 80.00 a'cu'ar a'cu'ar a'cu'ar

Tamsulina 150 10000

V 6astos Administraci7n  Vtas (en Soles) o"isiones por %!as. 5 (e 'as %!as. Depreciacion 10,000 Sue'(os E Sa'arios 200,000 %arios 10,000 -n!ereses por Deu(a P 30,000 &o!a' 250,000 V$ 6astos $ndirectos de Fabricaci7n Depreciación 100,000 Seguros 5,000 an!eni"ien!o 50,000 #nergKa E Agua 40,000 %arios 10,000 &o!a' 205,000 V$$ $n
S/. 10

16,000.00 10,680.00 12,000.00 1,200,000.00 350,000.00 400,000.00 a'cu'ar a'cu'ar a'cu'ar

L Par!icipación (e !i'i(a(es es 10 g &asa (e -"pues!o a 'a >en!a es 28

ESAN PRESUPUESTO MAESTROv1

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