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TALLERUNIVERSITARIA AGUSTINIANAPROGRAMA DE CONTADURA PBLICAPRESUPUESTOS (2011 - I)Pr. FABIN LEONARDO QUINCHE MARTNTALLER 25 DE MARZO DE 2011La Compaa TONY vende dos productos: el producto A y el producto B, que se distribuyen en dos regiones de ventas: la sucursal Norte y la sucursal Sur. Se han desarrollado los siguientes datos para el ao presupuestal de 201X
Ventas BrutasProducto AProducto BNorteSurNorteSurEnero2000300030004000Febrero2200340033004500Marzo23003400350046002do Trimestre660090008000100003er Trimestre700099008500103004to Trimestre5000700060008000
Precios$ 3,300.00$ 4,300.00$ 3,400.00$ 4,400.00
Devoluciones1% de Ventas Brutas1.5% de Ventas BrutasGastos de las SucursalesNorteSurDistribucin (Fijos)$ 1,000,000.00$ 1,500,000.00Distribucin (Variables)4%4%(De Ventas Brutas)Publicidad y Promocin$ 2,000,000.00$ 2,200,000.00Se pide:Elaborar un cuadro de ventas presupuestadas por productoElaborar un cuadro de ventas presupuestadas por sucursalElaborar un cuadro de gastos por sucursalElaborar un estado de resultados presupuestado suponiendo que el costo de ventas es de $266'993,000
SOLUCINProducto AProducto BNorteSurNorteSurPrecios$ 3.30$ 4.30$ 3.40$ 4.40Ventas Brutas Por ProductoProducto AProducto BNorteSurNorteSurUnidadesIngresosUnidadesIngresosTOTAL MESUnidadesIngresosUnidadesIngresosTOTAL MESEnero2,000$ 6,6003,000$ 12,900.00$ 19,500.003,000$ 10,200.004,000$ 17,600.00$ 27,800.00Febrero2,200$ 7,260.003,400$ 14,620.00$ 21,880.003,300$ 11,220.004,500$ 19,800.00$ 31,020.00Marzo2,300$ 7,590.003,400$ 14,620.00$ 22,210.003,500$ 11,900.004,600$ 20,240.00$ 32,140.002do Trimestre6,600$ 21,780.009,000$ 38,700.00$ 60,480.008,000$ 27,200.0010,000$ 44,000.00$ 71,200.003er Trimestre7,000$ 23,100.009,900$ 42,570.00$ 65,670.008,500$ 28,900.0010,300$ 45,320.00$ 74,220.004to Trimestre5,000$ 16,500.007,000$ 30,100.00$ 46,600.006,000$ 20,400.008,000$ 35,200.00$ 55,600.00Ventas Ao25,100$ 82,830.0035,700$ 153,510.00$ 236,340.0032,300$ 109,820.0041,400$ 182,160.00$ 291,980.00Devoluciones1%$ 828.301%$ 1,535.10$ 2,363.401.50%$ 1,647.30$ 2,732.40$ 4,379.70Ventas Netas$ 82,001.70$ 151,974.90$ 233,976.60$ 108,172.70$ 179,427.60$ 287,600.30
Ventas Brutas Por SucursalNorteSurProducto AProducto BProducto AProducto BUnidadesIngresosUnidadesIngresosTotal MesUnidadesIngresosUnidadesIngresosTotal MesEnero2,000$ 6,600.003,000$ 10,200.00$ 16,800.003,000$ 12,900.004,000$ 17,600.00$ 30,500.00Febrero2,200$ 7,260.003,300$ 11,220.00$ 18,480.003,400$ 14,620.004,500$ 19,800.00$ 34,420.00Marzo2,300$ 7,590.003,500$ 11,900.00$ 19,490.003,400$ 14,620.004,600$ 20,240.00$ 34,860.002do Trimestre6,600$ 21,780.008,000$ 27,200.00$ 48,980.009,000$ 38,700.0010,000$ 44,000.00$ 82,700.003er Trimestre7,000$ 23,100.008,500$ 28,900.00$ 52,000.009,900$ 42,570.0010,300$ 45,320.00$ 87,890.004to Trimestre5,000$ 16,500.006,000$ 20,400.00$ 36,900.007,000$ 30,100.008,000$ 35,200.00$ 65,300.00Ventas Ao25,100$ 82,830.0032,300$ 109,820.00$ 192,650.0035,700$ 153,510.0041,400$ 182,160.00$ 335,670.00Devoluciones1%$ 828.301.50%$ 1,647.30$ 2,475.601%$ 1,535.101.50%$ 2,732.40$ 4,267.50Ventas Netas$ 82,001.70$ 108,172.70$ 190,174.40$ 151,974.90$ 179,427.60$ 331,402.50
Gastos de Ventas por SucursalNorteSurDistribucin (Fijos)Distribucin (VariablesPublicidad y PromocinTotal GastosDistribucin (Fijos)Distribucin (VariablesPublicidad y PromocinTotal GastosEnero1,000,000$ 672.002,000,000$ 3,000,672.00$ 1,500,000.00$ 1,220.00$ 2,200,000.00$ 3,701,220.00Febrero1,000,000$ 739.202,000,000$ 3,000,739.20$ 1,500,000.00$ 1,376.80$ 2,200,000.00$ 3,701,376.80Marzo1,000,000$ 779.602,000,000$ 3,000,779.60$ 1,500,000.00$ 1,394.40$ 2,200,000.00$ 3,701,394.402do Trimestre3,000,000$ 1,959.206,000,000$ 9,001,959.20$ 4,500,000.00$ 3,308.00$ 6,600,000.00$ 11,103,308.003er Trimestre3,000,000$ 2,080.006,000,000$ 9,002,080.00$ 4,500,000.00$ 3,515.60$ 6,600,000.00$ 11,103,515.604to Trimestre3,000,000$ 1,476.006,000,000$ 9,001,476.00$ 4,500,000.00$ 2,612.00$ 6,600,000.00$ 11,102,612.00Total$ 12,000,000.00$ 7,706.00$ 24,000,000.00$ 36,007,706.00$ 18,000,000.00$ 13,426.80$ 26,400,000.00$ 44,413,426.80
ESTADO DE RESULTADOS
VENTAS$ 528,320.00Costo de Ventas$ (266,993,000.00)Devoluciones$ (6,743.10)Ventas Netas$ (266,471,423.10)Gastos de Ventas$ (80,421,132.80)Utilidad Operacional$ (346,892,555.90)
SOLUCIN (2)Producto AProducto BNorteSurNorteSurPrecios$ 3,300.00$ 3,400.00$ 4.30$ 4.40Ventas Brutas Por ProductoProducto AProducto BNorteSurNorteSurUnidadesIngresosUnidadesIngresosTOTAL MESUnidadesIngresosUnidadesIngresosTOTAL MESEnero2,000$ 6,600,000.003,000$ 10,200,000.00$ 16,800,000.003,000$ 12,900.004,000$ 17,600.00$ 30,500.00Febrero2,200$ 7,260,000.003,400$ 11,560,000.00$ 18,820,000.003,300$ 14,190.004,500$ 19,800.00$ 33,990.00Marzo2,300$ 7,590,000.003,400$ 11,560,000.00$ 19,150,000.003,500$ 15,050.004,600$ 20,240.00$ 35,290.002do Trimestre6,600$ 21,780,000.009,000$ 30,600,000.00$ 52,380,000.008,000$ 34,400.0010,000$ 44,000.00$ 78,400.003er Trimestre7,000$ 23,100,000.009,900$ 33,660,000.00$ 56,760,000.008,500$ 36,550.0010,300$ 45,320.00$ 81,870.004to Trimestre5,000$ 16,500,000.007,000$ 23,800,000.00$ 40,300,000.006,000$ 25,800.008,000$ 35,200.00$ 61,000.00Ventas Ao25,100$ 82,830,000.0035,700$ 121,380,000.00$ 204,210,000.0032,300$ 138,890.0041,400$ 182,160.00$ 321,050.00Devoluciones1%$ 828,300.001%$ 1,213,800.00$ 2,042,100.001.50%$ 2,083.35$ 2,732.40$ 4,815.75Ventas Netas$ 82,001,700.00$ 120,166,200.00$ 202,167,900.00$ 136,806.65$ 179,427.60$ 316,234.25
Ventas Brutas Por SucursalNorteSurProducto AProducto BProducto AProducto BUnidadesIngresosUnidadesIngresosTotal MesUnidadesIngresosUnidadesIngresosTotal MesEnero2,000$ 6,600,000.003,000$ 12,900.00$ 6,612,900.003,000$ 10,200,000.004,000$ 17,600.00$ 10,217,600.00Febrero2,200$ 7,260,000.003,300$ 14,190.00$ 7,274,190.003,400$ 11,560,000.004,500$ 19,800.00$ 11,579,800.00Marzo2,300$ 7,590,000.003,500$ 15,050.00$ 7,605,050.003,400$ 11,560,000.004,600$ 20,240.00$ 11,580,240.002do Trimestre6,600$ 21,780,000.008,000$ 34,400.00$ 21,814,400.009,000$ 30,600,000.0010,000$ 44,000.00$ 30,644,000.003er Trimestre7,000$ 23,100,000.008,500$ 36,550.00$ 23,136,550.009,900$ 33,660,000.0010,300$ 45,320.00$ 33,705,320.004to Trimestre5,000$ 16,500,000.006,000$ 25,800.00$ 16,525,800.007,000$ 23,800,000.008,000$ 35,200.00$ 23,835,200.00Ventas Ao25,100$ 82,830,000.0032,300$ 138,890.00$ 82,968,890.0035,700$ 121,380,000.0041,400$ 182,160.00$ 121,562,160.00Devoluciones1%$ 828,300.001.50%$ 2,083.35$ 830,383.351%$ 1,213,800.001.50%$ 2,732.40$ 1,216,532.40Ventas Netas$ 82,001,700.00$ 136,806.65$ 82,138,506.65$ 120,166,200.00$ 179,427.60$ 120,345,627.60
Gastos de Ventas por SucursalNorteSurDistribucin (Fijos)Distribucin (VariablesPublicidad y PromocinTotal GastosDistribucin (Fijos)Distribucin (VariablesPublicidad y PromocinTotal GastosEnero1,000,000$ 264,516.002,000,000$ 3,264,516.00$ 1,500,000.00$ 408,704.00$ 2,200,000.00$ 4,108,704.00Febrero1,000,000$ 290,967.602,000,000$ 3,290,967.60$ 1,500,000.00$ 463,192.00$ 2,200,000.00$ 4,163,192.00Marzo1,000,000$ 304,202.002,000,000$ 3,304,202.00$ 1,500,000.00$ 463,209.60$ 2,200,000.00$ 4,163,209.602do Trimestre3,000,000$ 872,576.006,000,000$ 9,872,576.00$ 4,500,000.00$ 1,225,760.00$ 6,600,000.00$ 12,325,760.003er Trimestre3,000,000$ 925,462.006,000,000$ 9,925,462.00$ 4,500,000.00$ 1,348,212.80$ 6,600,000.00$ 12,448,212.804to Trimestre3,000,000$ 661,032.006,000,000$ 9,661,032.00$ 4,500,000.00$ 953,408.00$ 6,600,000.00$ 12,053,408.00Total$ 12,000,000.00$ 3,318,755.60$ 24,000,000.00$ 39,318,755.60$ 18,000,000.00$ 4,862,486.40$ 26,400,000.00$ 49,262,486.40
ESTADO DE RESULTADOS
VENTAS$ 204,531,050.00Costo de Ventas$ (266,993,000.00)Devoluciones$ (2,046,915.75)Ventas Netas$ (64,508,865.75)Gastos de Ventas$ (88,581,242.00)Utilidad Operacional$ (153,090,107.75)
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