Ejercicios de Contabilidad administrativa

PRESUPUESTO DE OPERACIîN Presupuesto de ventas 1ER SEMESTRE 2DO SEMESTRE VENTAS (UNIDS) PRECIO VENTAS ESTIMADAS VENTAS (UNIDS) PRECIO VENTAS ESTIMADAS ARIES 10000 $200.00 " $2,000,000.00 " 5000 $220.00 " $1,100,000.00 " HORIZONTE 6000 $100.00 " $600,000.00 " 4000 $120.00 " $480,000.00 " RELIANT 5000 $150.00 " $750,000.00 " 5000 $150.00 " $750,000.00 " Total " $3,350,000.00 " Total " $2,330,000.00 " Presupuesto de produccion 1ER SEMESTRE 2DO SEMESTRE ARIES HORIZONTE RELIANT ARIES HORIZONTE RELIANT VENTAS PRESUPUESTADAS 10000 6000 5000 5000 4000 5000 + INVENTARIO FINAL "7,000" "3,000" "2,000" "7,000" "3,000" "2,000" = NECESIDADES DE PRODUCCION "17,000" "9,000" "7,000" "12,000" "7,000" "7,000" - INVENTARIO INICIAL "10,000" "5,000" "5,000" "7,000" "3,000" "2,000" PRODUCCION REQUERIDA "7,000" "4,000" "2,000" "5,000" "4,000" "5,000" "27,000" Presupuesto de requerimiento de MP 1ER SEMESTRE PRODUCTO Mat A Mat B Mat C TOTAL ARIES "105,000" "42,000" "63,000" HORIZONTE "52,000" "28,000" "16,000" RELIANT "20,000" "12,000" "10,000" Total MP Requerida "177,000" "82,000" "89,000" Costo por Kg $2.00 $2.70 $4.00 Costo total MP Requerida " $354,000.00 " " $221,400.00 " " $356,000.00 " " $931,400.00 " 2DO SEMESTRE PRODUCTO Mat A Mat B Mat C TOTAL ARIES "75,000" "30,000" "45,000" HORIZONTE "52,000" "28,000" "16,000" RELIANT "50,000" "30,000" "25,000" Total MP Requerida "177,000" "88,000" "86,000" Costo por Kg $2.10 $3.00 $4.40 Costo total MP Requerida " $371,700.00 " " $264,000.00 " " $378,400.00 " " $1,014,100.00 " 1ER SEMESTRE 2DO SEMESTRE MATERIAL MAT A MAT B MAT C MAT A MAT B MAT C REQ. DE LA PRODUCCION "177,000" "82,000" "89,000" "177,000" "88,000" "86,000" + INV FINAL DESEADO "8,000" "4,000" "3,000" "8,000" "4,000" "3,000" - INV INICIAL "10,000" "15,000" "5,000" "8,000" "4,000" "3,000" = TOTAL A COMPRAR "175,000" "71,000" "87,000" "177,000" "88,000" "86,000" Costo por Kg $2.00 $2.70 $4.00 $2.10 $3.00 $4.40 COSTO DE COMPRAS "$350,000.00" "$191,700.00" "$348,000.00" "$371,700.00" "$264,000.00" "$378,400.00" Presupuesto de Mano de Obra 1ER SEMESTRE 2DO SEMESTRE ARIES HORIZONTE RELIANT ARIES HORIZONTE RELIANT REQ. DE LA PRODUCCION "7,000" "4,000" "2,000" "5,000" "4,000" "5,000" HRS. REQ POR PRODUCTO 3 1 2 3 1 2 TOTAL DE HORAS "21,000" "4,000" "4,000" "15,000" "4,000" "10,000" COSTO POR HORA $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 = TOTAL COSTO DE MOD " $420,000.00 " " $80,000.00 " " $80,000.00 " " $300,000.00 " " $80,000.00 " " $200,000.00 " " $580,000.00 " " $580,000.00 " Presupuesto de Gastos

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