Caso Presupuesto Maestro
Caso Presupuesto Maestro
Caso Presupuesto Maestro
GRUPO INDUSTRIAL DEL NORTE, S.A. HA CONTRATADO A UN EXPERTO PARA QUE OCUPE
EL PUESTO DE DIRECTOR DE PRESUPUESTO MAESTRO PARA EL 2016. PARA ELLO EL SUBDI
DE PRESUPUESTO LE PROPORCIONA LA SIGUIENTE INFORMACION:
ESTADO DE SITUACION FINANCIERA AL 31 DE DICIEMBRE, 2015
ACTIVO
CIRCULANTE
EFECTIVO
CUENTAS POR COBRAR
INV. MAT. PRIMA
INV. ART. TER.
100,000.00
241,250.00
150,000.00
558,750.00
1,050,000.00
FIJO
TERRENO
EDIFICIO
EQUIPO
DEP. ACUM
250,000.00
500,000.00
500,000.00
150,000.00
1,100,000.00
TOTAL
2,150,000.00
HR1
0.5
1
2
14
INFORMACION DE INVENTARIOS
CONCEPTO
MAT.PJ
MAT.PK
PRODUCTO HR1
PRODUCTO HR2
INICIAL
1,000
2,000
2,500
2,000
FINAL
800
1,000
2,000
1,500
28%
10%
S/. 200,000.00
S/. 60,000.00
EJERCICIO
PASIVO
A CORTO PLAZO
CUENTAS POR PAGAR
DOC. POR PAGAR
100,000.00
400,000.00
500,000.00
A LARGO PLAZO
OBLIG. POR PAGAR
150,000.00
150,000.00
CAPITAL CONTABLE
CAP. SOCIAL
UT. RETENIDAS
1,000,000.00
500,000.00
1,500,000.00
TOTAL
2,150,000.00
HR2
1
0.5
3
COSTO
S/.
100.00
S/.
25.00
S/.
S/.
VENTAS PROYECTADAS
HR1
HR2
GASTOS DE FAB. INDIREC
MANTENIMIENTO
200.00
250.00
UNIDADES
6,000
7,000
S/.
100,000.00
S/.
S/.
S/.
50,000.00
10,000.00
10,000.00
PRCTICA
P/V
S/.
S/.
200.00
250.00
UNIDADES
6,000
7,000
TOTAL
MPJ
MPK
9250
800
10050
1,000
9,050
S/.
100.00 S/.
S/.
905,000.00 S/.
CTO TOTAL MATERIAS PRIMAS
8750
1,000
9750
2,000
7,750
25.00
193,750.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
IMPORTE
100,000.00
25,000.00 TASA DE APL.
15,000.00
50,000.00
10,000.00
10,000.00
210,000.00 TASA DE APL.
CSTO UNIT
(.5X100)
(1X25)
(2HRSX14)
(2HRSX6.89)
HR1
S/. 50.00
S/. 25.00
S/. 28.00
S/. 13.76
S/. 116.76
80,000.00
25,000.00
233,520.00
262,710.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
IMPORTE
2,950,000.00
1,843,270.00
1,106,730.00
466,500.00
640,230.00
179,264.40
129,070.37
331,895.23
S/.
S/.
S/.
S/.
100,000.00
241,250.00
2,360,000.00 saldo en el balance
2,701,250.00
SALIDAS
CUENTAS X PAG
DOC X PAG
COMPRAS
MOD
GIF
GTOS V Y ADMON
S/.
S/.
S/.
S/.
S/.
S/.
100,000.00
400,000.00
769,125.00 saldo en el balance
427,000.00
170,000.00
466,500.00
S/.
S/.
2,332,625.00
368,625.00
S/.
S/.
S/.
S/.
S/.
368,625.00
590,000.00
105,000.00
496,230.00
1,559,855.00
S/.
S/.
S/.
S/.
S/.
250,000.00
500,000.00
500,000.00
190,000.00
1,060,000.00
S/.
2,619,855.00
E VENTAS
CONCEPTO
VENTAS
(+) INV. FINAL
(=) VTAS DES.
(-) INV. INICIAL
(=) U'S A PROD.
1,200,000.00
1,750,000.00
2,950,000.00
HR1
6,000
2,000
8,000
2,500
5,500
T. PRIMA
PASO
ARTICULO
HR1
HR2
S/.
1,098,750.00
E FABRICACION.
C.I.F
TOT. HRS.
210,000.00
30500
6.89
6.88
E NIVELES DE INVENTARIOS
CSTO UNIT
(1X100)
(.5X25)
(3HRSX14)
(3HRSX6.89)
HR2
S/.
S/.
S/.
S/.
S/.
105,000.00
496,230.00
O DE RESULTADOS.
O DE EFECTIVO.
S/.
590,000.00
S/.
329,625.00
100.00
12.50
42.00
20.64
175.14
A.T
POSICION FINANCIERA.
PASIVO
CORTO PLAZO
PROVEEDORE
IMPTO A LA RENTA
PART DE TRABAJADORES
TPCP
LARGO PLAZO
OBLIG X PAG.
TOTAL PASIVO
CAP CONTABLE
CAP SOCIA;
UT RETENIDAS
UT EJERCICIO
CAP + PASIVO
S/.
S/.
S/.
S/.
329,625.00
179,264.40
129,070.37
637,959.77
S/.
S/.
150,000.00
787,959.77
S/.
S/.
S/.
S/.
1,000,000.00
500,000.00
331,895.23
1,831,895.23
S/.
2,619,855.00
ADES A PRODUCIR
HR2
7,000
1500
8,500
2,000
6,500
CONCEPTO
HR1
HR2
TOTAL
X COSTO
TOTAL
MPJ
2750
6500
9250
S/. 100.00
S/. 925,000.00
CSTO TOT REQ MP
TOT.HRS
11000
19500
30500
CSTO HRS
S/.
14.00
S/.
14.00
CONSUMO
S/. 154,000.00
S/. 273,000.00
S/. 427,000.00
S/.
S/.
S/.
S/.
S/.
IMPORTE
200,000.00
147,500.00 S/.
59,000.00 S/.
60,000.00
466,500.00
2,950,000.00
5%
2,950,000.00
2%
S/.
S/.
S/.
S/.
S/.
S/.
IMPORTE
S/. 1,143,750.00
S/. 427,000.00
210,000.00
1,780,750.00
558,750.00
2,339,500.00
496,230.00
1,843,270.00
MIENTO DE M.P
MPK
5500
3250
8750
S/. 25.00
S/. 218,750.00
S/. 1,143,750.00
PRCTICA
P/V
S/.
S/.
200.00
250.00
UNIDADES
6,000
7,000
TOTAL
MPJ
MPK
9,250
800
10,050
1,000
9,050
S/.
100.00 S/.
S/.
905,000.00 S/.
CTO TOTAL MATERIAS PRIMAS
8750
1,000
9,750
2,000
7,750
25.00
193,750.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
IMPORTE
100,000.00
25,000.00 TASA DE APL.
15,000.00
50,000.00
10,000.00
10,000.00
210,000.00 TASA DE APL.
CONCEPTO
MATERIAL PJ
MATERIAL PK
MDO
GIF
CSTO UNIT
(.5X100)
(1X25)
(2HRSX14)
(2HRSX6.89)
HR1
S/. 50.00
S/. 25.00
S/. 28.00
S/. 13.76
S/. 116.76
80,000.00
25,000.00
233,520.00
262,710.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
IMPORTE
2,950,000.00
S/. 1,843,270.00
1,106,730.00
466,500.00
640,230.00
179,264.40
129,070.37
331,895.23
S/.
S/.
S/.
S/.
100,000.00
241,250.00
2,360,000.00 saldo en el balance
2,701,250.00
S/.
S/.
S/.
100,000.00
400,000.00
769,125.00 saldo en el balance
S/. 427,000.00
170,000.00
466,500.00
2,332,625.00
368,625.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
368,625.00
590,000.00
105,000.00
496,230.00
1,559,855.00
S/.
S/.
S/.
S/.
S/.
250,000.00
500,000.00
500,000.00
190,000.00
1,060,000.00
S/.
2,619,855.00
E VENTAS
CONCEPTO
VENTAS
(+) INV. FINAL
(=) VTAS DES.
(-) INV. INICIAL
(=) U'S A PROD.
1,200,000.00
1,750,000.00
2,950,000.00
HR1
6,000
2,000
8,000
2,500
5,500
T. PRIMA
PASO
ARTICULO
HR1
HR2
S/.
1,098,750.00
E FABRICACION.
C.I.F
TOT. HRS.
210,000.00
30500
6.89
E NIVELES DE INVENTARIOS
6.88
CSTO UNIT
(1X100)
(.5X25)
(3HRSX14)
(3HRSX6.89)
HR2
S/.
S/.
S/.
S/.
S/.
105,000.00
496,230.00
O DE RESULTADOS.
O DE EFECTIVO.
S/.
590,000.00
S/.
329,625.00
100.00
12.50
42.00
20.64
175.14
A.T
POSICION FINANCIERA.
PASIVO
CORTO PLAZO
PROVEEDORE
IMPTO A LA RENTA
PART DE TRABAJADORES
TPCP
LARGO PLAZO
OBLIG X PAG.
TOTAL PASIVO
CAP CONTABLE
CAP SOCIA;
UT RETENIDAS
UT EJERCICIO
CAP + PASIVO
S/.
S/.
S/.
S/.
329,625.00
179,264.40
129,070.37
637,959.77
S/.
S/.
150,000.00
787,959.77
S/.
S/.
S/.
S/.
S/.
1,000,000.00
500,000.00
331,895.23
1,831,895.23
2,619,855.00
ADES A PRODUCIR
HR2
7,000
1,500
8,500
2,000
6,500
CONCEPTO
HR1
HR2
TOTAL
X COSTO
TOTAL
MPJ
2750
6500
9250
S/. 100.00
S/. 925,000.00
CSTO TOT REQ MP
TOT.HRS
11000
19500
30500
CSTO HRS
S/.
14.00
S/.
14.00
CONSUMO
S/. 154,000.00
S/. 273,000.00
S/. 427,000.00
S/.
S/.
S/.
S/.
S/.
IMPORTE
200,000.00
147,500.00 S/.
59,000.00 S/.
60,000.00
466,500.00
2,950,000.00
5%
2,950,000.00
2%
CONCEPTO
MAT. PRIMA REQ.
MOD
GIF
CSTO DE PROD.
INV INICIAL ART TERM.
SUMA
INV. FINAL ART. TERM
CSTO DE VENTA
S/.
S/.
S/.
S/.
S/.
IMPORTE
S/. 1,143,750.00
S/. 427,000.00
210,000.00
1,780,750.00
558,750.00
2,339,500.00
496,230.00
S/. 1,843,270.00
MIENTO DE M.P
MPK
5500
3250
8750
S/. 25.00
S/. 218,750.00
S/. 1,143,750.00