Prsupuesto maestro

PROYECCION DE VENTAS PARA "AUSTRAL GROUP S.A.C." (EN MILES DE SOLES)
VENTAS 2009 659031 AÑO 2009 AÑO 2010 AÑO 2011 AÑO 2012 AÑO 2013 AÑO 2014
HP 45% 296563.95 320289.066 345912.191 373585.167 403471.98 435749.74
AP 40% 263612.4 284701.392 307477.503 332075.704 358641.76 387333.1
CONG 5% 32951.55 35587.674 38434.6879 41509.463 44830.22 48416.638
CONC 10% 65903.1 71175.348 76869.375883018.9259 89660.44 96833.275
TOTAL VENTAS 659031 711753.48 768693.758 830189.259 896604.4 968332.75

COSTO DE VENTAS HARINA DE PESCADO
RUBRO 2009 S/. 2010 (S/.) 2011 (S/.) 2012 (S/.) 2013 (S/.) 2014 (S/.)

Inventario inicial de productos terminados 50,226.8 54,244.9 58,584.5 63,271.2 68,332.9 73,799.6
Materia prima consumida propia 44,849.748,437.7 52,312.7 56,497.7 61,017.5 65,898.9
Mano de obra 19,542.6 19,542.6 21,106.0 22,794.5 24,618.0 26,587.5 28,714.5
Mantenimiento 5,630.0 5,630.0 6,080.3 6,566.8 7,092.1 7,659.5 8,272.2
Cargas diversas 4,778.1 4,778.1 5,160.3 5,573.2 6,019.0 6,500.6 7,020.6
Consumos 13,151.3 13,151.3 14,203.4 15,339.6 16,566.8 17,892.1 19,323.5
Alquileres embarcaciones 442.8 442.8 478.2 516.5557.8 602.4 650.6
Otros 1,305.0 1,305.0 1,409.4 1,522.2 1,643.9 1,775.4 1,917.5
Materia prima consumida terceros 44,497.8 48,057.6 51,902.2 56,054.4 60,538.8 65,381.9
Depreciación 20,722.1 22,379.8 24,170.2 26,103.8 28,192.1 30,447.5
Envases 14,962.5 16,159.5 17,452.3 18,848.4 20,356.3 21,984.8
Gastos de personal 11,431.4 12,345.9 13,333.5 14,400.2 15,552.2 16,796.4
Combustible13,383.9 14,454.6 15,611.0 16,859.9 18,208.6 19,665.3
Gastos de mantenimiento 5,976.5 6,454.6 6,970.9 7,528.6 8,130.9 8,781.4
Servicios de terceros 18,498.6 19,978.5 21,576.8 23,302.9 25,167.1 27,180.5
Alquiler planta harinera 394.2 425.7 459.8 496.6 536.3 579.2
Materiales y suministros consumidos 3,452.4 3,728.6 4,026.9 4,349.0 4,697.0 5,072.7
Provisión para obsolescencia 0.00.0 0.0 0.0 0.0 0.0
Otros 327.6 353.8 382.1 412.7 445.7 481.4
Inventario final de productos terminados -28,913.9 -31,227.0 -33,725.1 -36,423.1 -39,337.0 -42,483.9
TOTAL 244,659.2 264,231.9 285,370.4 308,200.1 332,856.1 359,484.6
Incremento costo de vtas anual 8%
45% de los costos para la harina de pescado
COSTO DE VENTAS ACEITE DE PESCADO
RUBRO 2009S/. 2010 (S/.) 2011 (S/.) 2012 (S/.) 2013 (S/.) 2014 (S/.)

Inventario inicial de productos terminados 44,646.0 48,217.7 52,075.1 56,241.1 60,740.4 65,599.6
Materia prima consumida propia 39,866.4 43,055.7 46,500.2 50,220.2 54,237.8 58,576.8
Mano de obra 17,371.2 17,371.2 18,760.9 20,261.8 21,882.7 23,633.3 25,524.0
Mantenimiento 5,004.4 5,004.4 5,404.8 5,837.16,304.1 6,808.4 7,353.1
Cargas diversas 4,247.2 4,247.2 4,587.0 4,953.9 5,350.2 5,778.3 6,240.5
Consumos 11,690.0 11,690.0 12,625.2 13,635.2 14,726.0 15,904.1 17,176.4
Alquileres embarcaciones 393.6 425.1 459.1 495.8 535.5 578.3
Otros 1,160.0 1,252.8 1,353.0 1,461.3 1,578.2 1,704.4
Materia prima consumida terceros 39,553.6 42,717.9 46,135.3 49,826.1 53,812.2 58,117.2Depreciación 18,419.6 19,893.2 21,484.6 23,203.4 25,059.7 27,064.4
Envases 13,300.0 14,364.0 15,513.1 16,754.2 18,094.5 19,542.1
Gastos de personal 10,161.2 10,974.1 11,852.0 12,800.2 13,824.2 14,930.1
Combustible 11,896.8 12,848.5 13,876.4 14,986.5 16,185.5 17,480.3
Gastos de mantenimiento 5,312.4 5,737.4 6,196.4 6,692.1 7,227.5 7,805.7
Servicios de terceros 16,443.2 17,758.719,179.3 20,713.7 22,370.8 24,160.5
Alquiler planta harinera 350.4 378.4 408.7 441.4 476.7 514.9
Materiales y suministros consumidos 3,068.8 3,314.3 3,579.4 3,865.8 4,175.1 4,509.1
Provisión para obsolescencia 0.0 0.0 0.0 0.0 0.0 0.0
Otros 291.2 314.5 339.7 366.8 396.2 427.9
Inventario final de productos terminados -25,701.2 -27,757.3 -29,977.9 -32,376.1 -34,966.2 -37,763.5
TOTAL...