Presupuesto de Produccion

Sertemac, C.A.
Del 01- 01- 2022 al 31-12 -2022
Articulo A

1er. Bimestre 2do. Bimestre 3 er. Bimestre 4to. Bimestre 5to. Bimestre
Inv. Final 75,000.00 16,000.00 22,000.00 32,000.00 36,000.00
Ventas 64,000.00 88,000.00 128,000.00 144,000.00 176,000.00
N Total 139,000.00 104,000.00 150,000.00 176,000.00 212,000.00
Inv. Inicial 50,000.00 75,000.00 16,000.00 22,000.00 32,000.00
Produccion Requerida 89,000.00 29,000.00 134,000.00 154,000.00 180,000.00
Materia Prima 2,225,000.00 725,000.00 3,350,000.00 3,850,000.00 4,500,000.00
M.O.D. 1,735,500.00 565,500.00 2,613,000.00 3,003,000.00 3,510,000.00
C.I.F. 400,500.00 130,500.00 603,000.00 693,000.00 810,000.00
Costo Total 4,361,000.00 1,421,000.00 6,566,000.00 7,546,000.00 8,820,000.00
Costo Unitario 49.00 49.00 49.00 49.00 49.00
Precio de Venta Unitario 151.90 151.90 151.90 151.90 151.90
Inv. Promedio 62,500.00 45,500.00 19,000.00 27,000.00 34,000.00
Rotacion de Inventario 69.78 31.23 345.58 279.48 259.41
Ingresos por Ventas 9,721,600.00 13,367,200.00 19,443,200.00 21,873,600.00 26,734,400.00

Inv. Inicial 50,000.00 75,000.00 16,000.00 22,000.00 32,000.00

Produccion Requerida 89,000.00 29,000.00 134,000.00 154,000.00 180,000.00
menos ventas 64,000.00 88,000.00 128,000.00 144,000.00 176,000.00
inv. Final 75,000.00 16,000.00 22,000.00 32,000.00 36,000.00
 Sertemac, C.A.
Estado de Ganancia y Perdidas
Del 01 - 01 - 2022 al 31 - 12 -2022
Real
Ingresos 121,520,000.00
6to. Bimestre Anual Costos 38,906,000.00
44,000.00 44,000.00 U.B.Ventas 82,614,000.00
200,000.00 800,000.00 Gts Operativos 0.00
244,000.00 844,000.00 B.A.I.I. 82,614,000.00
36,000.00 50,000.00 Otros I o E 0.00
208,000.00 794,000.00 B.A.I 82,614,000.00
5,200,000.00 19,850,000.00 I.S.L.R. 34% 28,088,760.00
4,056,000.00 15,483,000.00 Utilidad Neta 54,525,240.00
936,000.00 3,573,000.00
10,192,000.00 38,906,000.00
49.00
151.90
40,000.00
254.80
30,380,000.00 121,520,000.00

36,000.00
208,000.00
200,000.00
44,000.00
Pv. (real) Estimado P.v. (Estimado) Variacion %
151.90 152,542,363.64 190.68 31,022,363.64 25.53
38,906,000.00
113,636,363.64
0.00
113,636,363.64
0.00
113,636,363.64
38,636,363.64
75,000,000.00
Presupuesto de Produccion
Sertemac, C.A.
Del 01- 01- 2022 al 31-12 -2022
Articulo A

1er. Bimestre 2do. Bimestre 3 er. Bimestre 4to. Bimestre 5to. Bimestre
Inv. Final 92,000.00 13,998.60 31,996.80 33,996.60 35,996.40
Ventas 42,000.00 96,000.00 102,000.00 108,000.00 120,000.00
N Total 134,000.00 109,998.60 133,996.80 141,996.60 155,996.40
Inv. Inicial 67,000.00 92,000.00 13,998.60 31,996.80 33,996.60
Produccion Requerida 67,000.00 17,998.60 119,998.20 109,999.80 121,999.80
Materia Prima 2,144,000.00 575,955.20 3,839,942.40 3,519,993.60 3,903,993.60
M.O.D. 1,105,500.00 296,976.90 1,979,970.30 1,814,996.70 2,012,996.70
C.I.F. 276,375.00 74,244.23 494,992.58 453,749.18 503,249.18
Costo Total 3,525,875.00 947,176.33 6,314,905.28 5,788,739.48 6,420,239.48
Costo Unitario 52.63 52.63 52.63 52.63 52.63
Precio de Venta Unitario 163.14 163.14 163.14 163.14 163.14
Inv. Promedio 79,500.00 52,999.30 22,997.70 32,996.70 34,996.50
Rotacion de Inventario 44.35 17.87 274.59 175.43 183.45
Ingresos por Ventas 6,851,775.00 15,661,200.00 16,640,025.00 17,618,850.00 19,576,500.00

Inv. Inicial 67,000.00 92,000.00 13,998.60 31,996.80 33,996.60

Produccion Requerida 67,000.00 17,998.60 119,998.20 109,999.80 121,999.80
menos ventas 42,000.00 96,000.00 102,000.00 108,000.00 120,000.00
inv. Final 92,000.00 13,998.60 31,996.80 33,996.60 35,996.40
 Sertemac, C.A.
Estado de Ganancia y Perdidas
Del 01 - 01 - 2022 al 31 - 12 -2022
Real
Ingresos 97,882,500.00
6to. Bimestre Anual Costos 30,153,914.50
39,996.00 39,996.00 U.B.Ventas 67,728,585.50
132,000.00 600,000.00 Gts Operativos 0.00
171,996.00 639,996.00 B.A.I.I. 67,728,585.50
35,996.40 67,000.00 Otros I o E 0.00
135,999.60 572,996.00 B.A.I 67,728,585.50
4,351,987.20 18,335,872.00 I.S.L.R. 34% 23,027,719.07
2,243,993.40 9,454,434.00 Utilidad Neta 44,700,866.43
560,998.35 2,363,608.50
7,156,978.95 30,153,914.50
52.63
163.14
37,996.20
188.36
21,534,150.00 97,882,500.00

35,996.40
135,999.60
132,000.00
39,996.00
Pv. (real) Estimado P.v. (Estimado) Variacion %
163.14 143,790,278.14 239.65 45,907,778.14 46.90
30,153,914.50
113,636,363.64
0.00
113,636,363.64
0.00
113,636,363.64
38,636,363.64
75,000,000.00
Presupuesto de Produccion
Desudo, C.A.
Del 01- 01- 2022 al 31-12 -2022
Articulo A

1er. Bimestre 2do. Bimestre 3 er. Bimestre 4to. Bimestre 5to. Bimestre
Inv. Final 32,500.00 21,991.20 27,988.80 31,987.20 35,985.60
Ventas 132,000.00 168,000.00 192,000.00 216,000.00 240,000.00
N Total 164,500.00 189,991.20 219,988.80 247,987.20 275,985.60
Inv. Inicial 15,000.00 32,500.00 21,991.20 27,988.80 31,987.20
Produccion Requerida 149,500.00 157,491.20 197,997.60 219,998.40 243,998.40
Materia Prima 8,970,000.00 9,449,472.00 11,879,856.00 13,199,904.00 14,639,904.00
M.O.D. 5,232,500.00 5,512,192.00 6,929,916.00 7,699,944.00 8,539,944.00
C.I.F. 2,616,250.00 2,756,096.00 3,464,958.00 3,849,972.00 4,269,972.00
Costo Total 16,818,750.00 17,717,760.00 22,274,730.00 24,749,820.00 27,449,820.00
Costo Unitario 112.50 112.50 112.50 112.50 112.50
Precio de Venta Unitario 281.25 281.25 281.25 281.25 281.25
Inv. Promedio 23,750.00 27,245.60 24,990.00 29,988.00 33,986.40
Rotacion de Inventario 708.16 650.30 891.35 825.32 807.67
Ingresos por Ventas 37,125,000.00 47,250,000.00 54,000,000.00 60,750,000.00 67,500,000.00

Inv. Inicial 15,000.00 32,500.00 21,991.20 27,988.80 31,987.20

Produccion Requerida 149,500.00 157,491.20 197,997.60 219,998.40 243,998.40
menos ventas 132,000.00 168,000.00 192,000.00 216,000.00 240,000.00
inv. Final 32,500.00 21,991.20 27,988.80 31,987.20 35,985.60
 Desudo, C.A.
Estado de Ganancia y Perdidas
Del 01 - 01 - 2022 al 31 - 12 -2022
Real
Ingresos 337,500,000.00
6to. Bimestre Anual Costos 137,810,700.00
39,984.00 39,984.00 U.B.Ventas 199,689,300.00
252,000.00 1,200,000.00 Gts Operativos 0.00
291,984.00 1,239,984.00 B.A.I.I. 199,689,300.00
35,985.60 15,000.00 Otros I o E 0.00
255,998.40 1,224,984.00 B.A.I 199,689,300.00
15,359,904.00 73,499,040.00 I.S.L.R. 34% 67,894,362.00
8,959,944.00 42,874,440.00 Utilidad Neta 131,794,938.00
4,479,972.00 21,437,220.00
28,799,820.00 137,810,700.00
112.50 EL PRECIO DE VENTA ESTIMADO PARA LLEGAR A LA UTILIDA
281.25
37,984.80
758.19
70,875,000.00 337,500,000.00

35,985.60
255,998.40
252,000.00
39,984.00
 Pv. (real) Estimado P.v. (Estimado) Variacion %
281.25 342,356,154.55 285.30 4,856,154.55 1.44
137,810,700.00
204,545,454.55
0.00
204,545,454.55
0.00
204,545,454.55
69,545,454.55
135,000,000.00

ADO PARA LLEGAR A LA UTILIDAD REQUERIDA ES DE 285.30 BS

Presupuesto de Produccion
Desudo, C.A.
Del 01- 01- 2022 al 31-12 -2022
Articulo A

1er. Bimestre 2do. Bimestre 3 er. Bimestre 4to. Bimestre 5to. Bimestre
Inv. Final 23,500.00 12,661.60 20,575.10 23,740.50 30,071.30
Ventas 76,000.00 123,500.00 142,500.00 180,500.00 199,500.00
N Total 99,500.00 136,161.60 163,075.10 204,240.50 229,571.30
Inv. Inicial 18,500.00 23,500.00 12,661.60 20,575.10 23,740.50
Produccion Requerida 81,000.00 112,661.60 150,413.50 183,665.40 205,830.80
Materia Prima 4,050,000.00 5,633,080.00 7,520,675.00 9,183,270.00 10,291,540.00
M.O.D. 2,025,000.00 2,816,540.00 3,760,337.50 4,591,635.00 5,145,770.00
C.I.F. 1,012,500.00 1,408,270.00 1,880,168.75 2,295,817.50 2,572,885.00
Costo Total 7,087,500.00 9,857,890.00 13,161,181.25 16,070,722.50 18,010,195.00
Costo Unitario 87.50 87.50 87.50 87.50 87.50
Precio de Venta Unitario 218.75 218.75 218.75 218.75 218.75
Inv. Promedio 21,000.00 18,080.80 16,618.35 22,157.80 26,905.90
Rotacion de Inventario 337.50 545.21 791.97 725.29 669.38
Ingresos por Ventas 16,625,000.00 27,015,625.00 31,171,875.00 39,484,375.00 43,640,625.00

Inv. Inicial 18,500.00 23,500.00 12,661.60 20,575.10 23,740.50

Produccion Requerida 81,000.00 112,661.60 150,413.50 183,665.40 205,830.80
menos ventas 76,000.00 123,500.00 142,500.00 180,500.00 199,500.00
inv. Final 23,500.00 12,661.60 20,575.10 23,740.50 30,071.30
 Desudo, C.A.
Estado de Ganancia y Perdidas
Del 01 - 01 - 2022 al 31 - 12 -2022
Real
Ingresos 207,812,500.00
6to. Bimestre Anual Costos 84,414,461.25
33,236.70 33,236.70 U.B.Ventas 123,398,038.75
228,000.00 950,000.00 Gts Operativos 0.00
261,236.70 983,236.70 B.A.I.I. 123,398,038.75
30,071.30 18,500.00 Otros I o E 0.00
231,165.40 964,736.70 B.A.I 123,398,038.75
11,558,270.00 48,236,835.00 I.S.L.R. 34% 41,955,333.18
5,779,135.00 24,118,417.50 Utilidad Neta 81,442,705.58
2,889,567.50 12,059,208.75
20,226,972.50 84,414,461.25
87.50
218.75
31,654.00
639.00
49,875,000.00 207,812,500.00

30,071.30
231,165.40
228,000.00
33,236.70
Pv. (real) Estimado P.v. (Estimado) Variacion %
218.75 288,959,915.80 304.17 81,147,415.80 39.05
84,414,461.25
204,545,454.55
0.00
204,545,454.55
0.00
204,545,454.55
69,545,454.55
135,000,000.00
Presupuesto de Produccion
Industria Dúrenlo, C.A.
Del 01- 01- 2022 al 31-12 -2022
Articulo A

Enero Febrero Marzo Abril Mayo

Inv. Final 88,790.00 34,200.00 45,600.00 57,000.00 68,400.00
Ventas 171,000.00 228,000.00 285,000.00 342,000.00 399,000.00
N Total 259,790.00 262,200.00 330,600.00 399,000.00 467,400.00
Inv. Inicial 41,500.00 88,790.00 34,200.00 45,600.00 57,000.00
Produccion Requerida 218,290.00 173,410.00 296,400.00 353,400.00 410,400.00
Materia Prima 19,646,100.00 15,606,900.00 26,676,000.00 31,806,000.00 36,936,000.00
M.O.D. 22,920,450.00 18,208,050.00 31,122,000.00 37,107,000.00 43,092,000.00
C.I.F. 9,168,180.00 7,283,220.00 12,448,800.00 14,842,800.00 17,236,800.00
Costo Total 51,734,730.00 41,098,170.00 70,246,800.00 83,755,800.00 97,264,800.00
Costo Unitario 237.00 237.00 237.00 237.00 237.00
Precio de Venta Unitario 485.85 485.85 485.85 485.85 485.85
Inv. Promedio 65,145.00 61,495.00 39,900.00 51,300.00 62,700.00
Rotacion de Inventario 794.15 668.32 1,760.57 1,632.67 1,551.27
Ingresos por Ventas 83,080,350.00 110,773,800.00 138,467,250.00 166,160,700.00 193,854,150.00

Inv. Inicial 41,500.00 88,790.00 34,200.00 45,600.00 57,000.00

Produccion Requerida 218,290.00 173,410.00 296,400.00 353,400.00 410,400.00
menos ventas 171,000.00 228,000.00 285,000.00 342,000.00 399,000.00
inv. Final 88,790.00 34,200.00 45,600.00 57,000.00 68,400.00
 2 0.4

Junio Julio Agosto Septiembre Octubre Noviembre

79,800.00 91,200.00 102,600.00 108,300.00 108,300.00 114,000.00
456,000.00 513,000.00 541,500.00 541,500.00 570,000.00 684,000.00
535,800.00 604,200.00 644,100.00 649,800.00 678,300.00 798,000.00
68,400.00 79,800.00 91,200.00 102,600.00 108,300.00 108,300.00
467,400.00 524,400.00 552,900.00 547,200.00 570,000.00 689,700.00
42,066,000.00 47,196,000.00 49,761,000.00 49,248,000.00 51,300,000.00 62,073,000.00
49,077,000.00 55,062,000.00 58,054,500.00 57,456,000.00 59,850,000.00 72,418,500.00
19,630,800.00 22,024,800.00 23,221,800.00 22,982,400.00 23,940,000.00 28,967,400.00
110,773,800.00 124,282,800.00 131,037,300.00 129,686,400.00 135,090,000.00 163,458,900.00
237.00 237.00 237.00 237.00 237.00 237.00
485.85 485.85 485.85 485.85 485.85 485.85
74,100.00 85,500.00 96,900.00 105,450.00 108,300.00 111,150.00
1,494.92 1,453.60 1,352.29 1,229.84 1,247.37 1,470.62
221,547,600.00 249,241,050.00 263,087,775.00 263,087,775.00 276,934,500.00 332,321,400.00

68,400.00 79,800.00 91,200.00 102,600.00 108,300.00 108,300.00

467,400.00 524,400.00 552,900.00 547,200.00 570,000.00 689,700.00
456,000.00 513,000.00 541,500.00 541,500.00 570,000.00 684,000.00
79,800.00 91,200.00 102,600.00 108,300.00 108,300.00 114,000.00
 Industria Dúrenlo, C.A.
Estado de Ganancia y Perdidas
Del 01 - 01 - 2021 al 31 - 12 -2021
Real
Ingresos 2,769,345,000.00
Diciembre Anual Costos 1,373,486,100.00
136,800.00 136,800.00 U.B.Ventas 1,395,858,900.00
969,000.00 5,700,000.00 Gts Operativos 0.00
1,105,800.00 5,836,800.00 B.A.I.I. 1,395,858,900.00
114,000.00 41,500.00 Otros I o E 0.00
991,800.00 5,795,300.00 B.A.I 1,395,858,900.00
89,262,000.00 521,577,000.00 I.S.L.R. 34% 474,592,026.00
104,139,000.00 608,506,500.00 Utilidad Neta 921,266,874.00
41,655,600.00 243,402,600.00
235,056,600.00 1,373,486,100.00
237.00
485.85
125,400.00
1,874.45
470,788,650.00 2,769,345,000.00

114,000.00
991,800.00
969,000.00
136,800.00
ia y Perdidas
l 31 - 12 -2021
Pv. (real) Estimado P.v. (Estimado) Variacion %
485.85 3,409,757,909.00 598.20 640,412,909.00 23.13
1,373,486,100.00
2,036,271,809.00
0.00
2,036,271,809.00
0.00
2,036,271,809.00
692,332,415.06
1,343,939,393.94