Ejercicios de Presupuesto Flexible

Problema No. 1

CF

Ventas Costo de produción ateriales !irectos '! 'tros +astos !epreciacion -otales -otales

concepto Enero Febrero aro

Presupuesto Estático 6,000 CV Total 0.00

0.00 0.00 20, 0.00 20,00 000. 0.00 00 ),000.00 ",000.00 ),00 ), 000. 0.00 00 ** **", ",00 000. 0.00 00

CF

0.00 20,00 20, 000. 0.00 00 10,000.00

0.00 10,000.00 12,000.00 10,000.00 *, * ,00 000. 0.00 00 32,000.00

cálculo unidades vendidas Ventas costo unid nidades 100,000.00 10 1 00.00 1,000 1)0,000.00 120.00 1,$00 *00,000.00 1$ 1$0.00 2,000

Cálculo de Costos de cada rubro ateriales !irectos "0000%20000 2000%1000

0,000.00 1000

0.00

1",000.00 1000

1".00

costo 3o '! 0000%2000 2000%1000 costo 3o

0000%2000(1"4

),000.00

'tros +astos

costo 3o

*)000%2"000 2000%1000

12,000.00 1000

*)000%2000(124

1,000.00

12.00

Resul esulta tado do Real eal 1,500 CV Total 210,000.00 "#,$00.00 ,000.00 *1,000.00 0.00 ###

CF

Presu resupu pues esto to Fle Flexibl xible e 1,500 CV Total 210,000.00

"#,$00.00 0.00 $,000.00 ),000.00 *,000.00 1,000.00 10,000.00 10,000.00 ### 32,000.00

"0,000.00 2,000.00 1),000.00 ###

CF

"0,000.00 *2,000.00 *2,000.00 10,000.00 ###

0.00 %#,$00.00 %#,$00.00 !es&avorable %2,000.00 %2,000 .00 %20,000 %20,000.00 .00 %22,0 %22,000. 00.00 00 !es&avorable 2,000.00 %1*,000.00 %11,000.00 !es&avorable 0.00 0.00 0.00 !es&avorable 0.00 %0,$00.00 %0,$00.00 !es&avorable

Ingresos

!i&erencias Positivas Favorables !i&erencias /eativas !es&avorables

Costos

!i&e !i&errenci encias as Pos Posiitiva tivas s !i&e !i&ere renc ncia ias s /ea /eati tiva vas s

Favor avorab able les s !es& !es&av avor orab able les s

Se compara Prespesto menos real

Varia ariaci cion ones es (Fle (Flexi xibl ble ev 0 CV Total 0.00

Problema No. 1

CF

Ventas Costo de produción 5u6inistros anteni6iento 5ervicios Publicos 'tros !epreciacion -otales

concepto 7osto 5eptie6bre

Presupuesto Estático 6,000 CV Total 0.00 0.00 2,00.00 ,"00.00

2,00.00 ),000.00 2$,000.00 *$,00.00

12,000.00

costo 3o

CF

)00.00 2000

$200%#000(0.4

2,00.00

1200%1"000 #000%$000

*,200.00 2000

1200%#000(1."4

),000.00

costo 3o

00.00 2000

2$00%#000(0.24

1,100.00

1000%*00 #000%$000

1,"00.00 2000

0.0

1."0

1000%#000(0.)04

$,*00.00

0.20

'tros

costo 3o

%100.00 200.00 %100.00 0.00 %1$0.00 %1$0.00

Ingresos


Costos

!i&erencias Positivas !i&erencias /eativas

%

5ervicios Publicos 2$00%2100 #000%$000

CF

2,$00.00 2,1"*.00 ,""*.00 2,00.00 2,0"0.00 ,"0.00 #,)00.00 ),1*#.00 1$,*#.00 ),000.00 ),20.00 1",20.00 1,200.00 1,2*".00 2,*".00 1,100.00 1,0*0.00 2,1*0.00 $,*00.00 ,120.00 ,20.00 $,*00.00 ,120.00 ,20.00 #,"$0.00 0.00 #,"$0.00 #,$00.00 #,$00.00 #,00.00 2!,!50.00 15,656.00 !0,106.00 2!,300.00 15,!50.00 3",50.00

anteni6iento

costo 3o

CF

Presupuesto Flexible 5,150 CV Total 22,*00.00

0.00 ,)00.00 1#,"00.00 2$,000.00

cálculo unidades vendidas 6ateriales costo unid nidades $,000 #,000

Cálculo de Costos de cada rubro 5u6instros $200%,00 #000%$000

Resultado Real 5,150 CV Total 22,*00.00

0.)0

Favorables !es&avorables


Variaciones (Flexible vs Real4 0 CV Total 0.00 %10*.00 10*.00 %20".00 0.00 0.00 %20".00

%20*.00 !es&avorable *0*.00 Favorables %*0".00 !es&avorable 0.00 Favorables %1$0.00 %*$".00 Favorables

Problema No. 1

CF

Ventas Costo de produción ateriales !irectos '! C8F !epreciacion -otales

concepto 7osto 5eptie6bre

Presupuesto Estático 6,000 CV Total 0.00 0.00 ),000.00 ",000.00

0.00 ),000.00 )$,000.00

1",000.00 1$*,000.00

1",000.00

0.00 1",000.00

cálculo unidades vendidas 6ateriales costo unid nidades ,000 ",000

Cálculo de Costos de cada rubro ateriales !irectos #2000%000 "000%000

Resultado Real ,000 CV Total 2#,"00.00

CF

0.00 *0,000.00 $,000.00 #0,000.00 ###

2),000.00 2000

1.00

)$000%"2000 "000%000

2*,000.00 2000

11.$0

)$000%"000(11.$4

1",000.00

'!

C8F *$000%2000 "000%000 costo 3o

*$000%"000(*4

",000.00 2000 1#,000.00

#$,000.00 #$,000.00 0.00 ),000.00 11,000.00 1",000.00 10,200.00 1$,200.00 1#,000.00 0.00 #0,000.00 #$,000.00 ### ### 10$,000.00

),000.00 )0,$00.00 21,000.00 ###

CF

*.00

Variaciones (Flexible vs Real4 0 CV Total 0.00

),000.00 0.00 2*,000.00 ",$00.00 %1,000.00 %*,$00.00 *),000.00 12,000.00 10,)00.00 #$,000.00 $,000.00 0.00 *,000.00 *0,*00.00 ###

Ingresos


Costos


%

costo 3o

costo 3o

CF

Presupuesto Flexible ,000 CV Total 2#,"00.00



2*,000.00 Favorables %1#,$00.00 !es&avorable 22,)00.00 Favorables $,000.00 Favorables **,*00.00 Favorables

Problema No. 1

CF

Ventas Costo de produción ateriales !irectos '! 'tros +astos !epreciacion -otales

concepto Enero Febrero aro

Presupuesto Estático 6,000 CV Total 0.00

0.00 0.00 210,000.00 1",000.00 #2,000.00 1",000.00 2)2,000.00

CF

0.00 210,000.00 )),000.00

0.00 10,000.00 12,000.00 10,000.00 2),000.00 32,000.00

cálculo unidades vendidas Ventas costo unid nidades 100,000.00 100.00 1,000 1)0,000.00 120.00 1,$00 *00,000.00 1$0.00 2,000

Cálculo de Costos de cada rubro ateriales !irectos "0000%20000 2000%1000

*$,000.00 1000

*$.00

0000%2000 2000%1000

12,000.00 1000

12.00

0000%2000(1"4

1",000.00

*)000%2"000 2000%1000

12,$00.00 1000

*)000%2000(124

1*,000.00

costo 3o '!

costo 3o 'tros +astos

costo 3o

12.$0

Resultado Real 1,500 CV Total 210,000.00 "#,$00.00 ,000.00 *1,000.00 0.00 ###

CF

Presupuesto Flexible 1,500 CV Total 210,000.00

"#,$00.00 0.00 $2,$00.00 $,000.00 1",000.00 1),000.00 *,000.00 1*,000.00 1),#$0.00 10,000.00 10,000.00 ### 3",000.00 $",250.00

CF

$2,$00.00 *,000.00 *1,#$0.00 10,000.00 ###

0.00 ",000.00 1,000.00 0.00 #,000.00

Ingresos


Costos




Variaciones (Flexible v 0 CV Total 0.00 %1$,000.00 %2",000.00 %12,2$0.00 0.00 %$*,2$0.00

%1$,000.00 !es&avorable %20,000.00 !es&avorable %11,2$0.00 !es&avorable 0.00 !es&avorable %",2$0.00 !es&avorable

Ejercicios de Presupuesto Flexible

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