Universidad Autónoma

Facultad de Contaduría Púb

Lic. Negocios Intern

Unidad de Aprend

Contabilidad admini

Actividad ponderada 2.3: 2.3 - Presupues

Irving Jonathan Burgos

Maestro@: Bogar Jared García Vá

ad Autónoma de Nuevo León
d de Contaduría Pública y Administración

c. Negocios Internacionales

Unidad de Aprendizaje

abilidad administrativa

: 2.3 - Presupuesto maestro de una empresa industrial.

g Jonathan Burgos Morales

o@: Bogar Jared García Vásquez

The budget is divided into quarters and covers sales, production, costs, cash flows, fixed asset inves

Sales budget:

Trimester Selling Units Unit Price

1 3,000 $80
2 4,000 $80
3 6,000 $80

4 5,500 $80

Production Budget:

Trimester Production Required (Pine Planks)

1 3,300

2 5,400
3 7,150

4 5,750

Direct Labor Budget:

Trimester Units to produce Hours per unit

1 3,300 1.5

2 5,400 1.5

3 7,150 1.5

4 5,750 1.5

Procurement Budget for Materials:

Trimester Material purchasing Unit Cost

1 $42 $0.60

2 $226.80 $0.60
 3 $299.40 $0.60

4 $241.50 $0.60

Budget of Income Tax:

Income taxes of 30% of net profits.

Fixed Asset Investment Budget:

Investment in new equipment in the third quarter: $50,000.

These budgets are interconnected and used for effective financial management, decision-m
They provide a comprehensive view of the company’s financial operations and enable Sch
, cash flows, fixed asset investments and income tax calculation.

Cash Sales Revenue Budget:

Total Sales Trimester

$240,000 1
$320,000 2
$480,000 3

$440,000 4

Sales Revenue Budget to Account:

Trimester

2
3

Collection Budget from Accounts to Account:

Cost per hour Total Cost Trimester

$21 $94,725 1

$21 $145,800 2

$21 $190,575 3

$21 $154,012.50 4

Indirect Expenditure Budget:

Total Cost Trimester

$2,520 1

$13,608 2
 $17,964 3

$14,490 4

ncial management, decision-making and short- and long-term planning.

cial operations and enable School Days Furniture, Inc. make informed decisions to achieve its financial and op
 Cash Sales

$192,000
$256,000
$384,000

$352,000

to Account:

Sales to Account

$48,000

$64,000
$96,000

$88,000

m Accounts to Account:

Collection of Accounts on Account

$9,600

$12,800

$19,200

$17,600

Indirect Materials Indirect labour Other overhead costs

$1,200 $40,000 $27,000

$1,250 $40,000 $27,000

 $2,000 $50,000 $27,000

$1,700 $55,000 $27,000

s to achieve its financial and operational objectives.

Total Indirect Costs

$68,200

$68,250
$79,000

$83,700