PRACTICA DE PRESUPUESTO DE MATERIALES, M.O.D: EMPRESA MARA, C.A.

La empresa " Mara, C.A,"elabora camisas(manga larga) y Pantalones para caballero. El proceso productivo se divide en
tres departamentos: CORTE, COSTURA y ACABADO

El presupuesto de ventas para el año 2024 es:

PERIODO PANTALON CAMISA

I TRIMESTRE 210,000.00 315,000.00
II TRIMESTRE 230,000.00 285,000.00
III TRIMESTRE 200,000.00 270,000.00
IV TRIMESTRE 350,000.00 445,000.00
TOTAL 990,000.00 1,315,000.00

El inventario de productos terminados es:

PANTALON INICIAL FINAL

I TRIMESTRE 30,000 20,000
II TRIMESTRE 20,000 10,000
III TRIMESTRE 10,000 20,000
IV TRIMESTRE 20,000 10,000

CAMISA M/L INICIAL FINAL

I TRIMESTRE 15,000 10,000
II TRIMESTRE 10,000 5,000
III TRIMESTRE 5,000 20,000
IV TRIMESTRE 20,000 5,000

La empresa utiliza los siguientes materiales en la elaboración de sus productos:

CAMISA
MATERIAL UNIDAD PANTALON MANGA LARGA
TELA MT2 1.60 1.20
FORRO MT2 0.30 0.10
HILO MT2 0.60 0.40
BOTON UNS 4.00 10.00

La dirección de ingenieria industrial, en sus estudios de Mano de Obra Directa, con

respecto a tiempo y movimiento por producto terminado las estimó así:

MATERIAL PANTALON CAMISA

CORTE 3 HORAS 2 HORAS
COSTURA 2 HORAS 1 HORA
ACABADO 1 HORA 0,50 HORA
 El costo del material es el siguiente:

TELA 4.25 POR METRO

FORRO 3.8 POR METRO
HILO 1.09 POR METRO
BOTON 0.40 POR UNIDAD

Las cuotas salariales se estimaron por departamento de la siguinte forma:

DPTO. Bs.
CORTE 3.50
COSRURA 3.00
ACABADO 2.50

INVENTARIOS DE MATERIA PRIMA.

PANTALONES T E L A F O R R O
PERIODOS FINAL INICIAL FINAL INICIAL
I TRIMESTRE 281,600 249,600 52,800 46,800
II TRIMESTRE 268,800 281,600 50,400 52,800
III TRIMESTRE 435,200 268,800 81,600 50,400
IV TRIMESTRE 480,000 435,200 90,000 81,600
1,465,600 1,235,200 274,800 231,600
CAMISAS M/L F O R R O
PERIODOS FINAL INICIAL
I TRIMESTRE 268,800 290,160 22,400 24,180
II TRIMESTRE 273,600 268,800 22,800 22,400
III TRIMESTRE 412,800 273,600 34,400 22,800
IV TRIMESTRE 455,294 412,800 37,941 34,400
1,410,494 1,245,360 117,541 103,780

SE REQUIERE:
.- Presupuesto de Producción.
.- Presupuesto de materia prima por materiales y Producto.
.- Presupuesto de Mano de Obra Directa, por periodo, Departamento y
producto de acuerdo a:
Horas de Mano de Obra Directa.
Costo de Mano de Obra Directa.
.- Presupuesto de compras.
productivo se divide en
R R O H I L O B O T O N
FINAL INICIAL FINAL INICIAL
105,600 93,600 704,000 624,000
100,800 105,600 672,000 704,000
163,200 100,800 1,088,000 672,000
180,000 163,200 1,200,000 1,088,000
549,600 463,200 3,664,000 3,088,000
R R O H I L O B O T O N
FINAL INICIAL FINAL INICIAL
89,600 96,720 2,240,000 2,418,000
91,200 89,600 2,280,000 2,240,000
137,600 91,200 3,440,000 2,280,000
151,765 137,600 3,794,117 3,440,000
470,165 415,120 11,754,117 10,378,000
 PANTALÓN PPTO
TRIMESTRE VENTAS
I 210,000
II 230,000
III 200,000
IV 350,000
TOTAL 990,000

PANTALÓN DEPARTAMENTO
PANTALÓN CAMISA TRIMESTRE CORTE
CORTE 3 2 I 600,000
COSTURA 2 1 II 660,000
ACABADO 1 0.5 III 630,000
IV 1,020,000
TOTAL 2,910,000

DPTO. Bs. CORTE PPTO

CORTE 3.50 TRIMESTRE PRODUCCIÓN
COSTURA 3.00 I 200,000
ACABADO 2.50 II 220,000
III 210,000
IV 340,000
TOTAL 970,000

CORTE PPTO
TRIMESTRE PRODUCCIÓN
I 310,000
II 280,000
III 285,000
IV 430,000
TOTAL 1,305,000
 CAMISA
MATERIAL UNIDAD PANTALON MANGA LARGA TELA PPTO
TELA MT2 1.60 1.20 TRIMESTRE PRODUCCIÓN
FORRO MT2 0.30 0.10 I 200,000
HILO MT2 0.60 0.40 II 220,000
BOTON UNS 4.00 10.00 III 210,000
COSTO: IV 340,000
TELA 4.25 POR METRO TOTAL 970,000
FORRO 3.8 POR METRO
HILO 1.09 POR METRO
BOTON 0.40 POR UNIDAD TELA PPTO
TRIMESTRE PRODUCCIÓN
I 310,000
II 280,000
III 285,000
IV 430,000
TOTAL 1,305,000

TELA MP
TRIMESTRE REQUERIDA
I 320,000
II 352,000
III 336,000
IV 544,000
TOTAL 1,552,000

TELA MP
TRIMESTRE REQUERIDA
I 372,000
II 336,000
III 342,000
IV 516,000
TOTAL 1,566,000
 MARA, C.A.
PRESUPUESTO DE PRODUCCIÓN
PARA EL EJERCICIO ECONÓMICO FINALIZADO EL 31/12/2024
INV FINAL TOTAL INV. INICIAL PPTO
PT REQUERIDO PT PRODUCCIÓN
20,000 230,000 30,000 200,000
10,000 240,000 20,000 220,000
20,000 220,000 10,000 210,000
10,000 360,000 20,000 340,000
10,000 1,050,000 30,000 970,000

MARA, C.A.
PRESUPUESTO DE HORAS DE MANO DE OBRA
PARA EL EJERCICIO ECONÓMICO FINALIZADO EL 31/12/2024
DEPARTAMENTO CAMISA
COSTURA ACABADO TOTAL TRIMESTRE TRIMESTRE
400,000 200,000 1,200,000 I
440,000 220,000 1,320,000 II
420,000 210,000 1,260,000 III
680,000 340,000 2,040,000 IV
1,940,000 970,000 5,820,000 TOTAL

HORAS TOTAL CUOTA TOTAL COSTURA

MOD HORAS SALARIAL COSTO TRIMESTRE
3 600,000 3.50 2,100,000.00 I
3 660,000 3.50 2,310,000.00 II
3 630,000 3.50 2,205,000.00 III
3 1,020,000 3.50 3,570,000.00 IV
2,910,000 10,185,000 TOTAL

HORAS TOTAL CUOTA TOTAL COSTURA

MOD HORAS SALARIAL COSTO TRIMESTRE
2 620,000 3.50 2,170,000.00 I
2 560,000 3.50 1,960,000.00 II
2 570,000 3.50 1,995,000.00 III
2 860,000 3.50 3,010,000.00 IV
2,610,000 9,135,000 TOTAL
REQUISICIÓN MP COSTO U. TOTAL COSTO TOTAL
MP REQUERIDA MP MP TRIMESTRE
1.60 320,000 4.25 1,360,000.00
1.60 352,000 4.25 1,496,000.00
1.60 336,000 4.25 1,428,000.00
1.60 544,000 4.25 2,312,000.00
1,552,000 6,596,000.00

REQUISICIÓN MP COSTO U. TOTAL COSTO TOTAL

MP REQUERIDA MP MP TRIMESTRE
1.20 372,000 4.25 1,581,000.00
1.20 336,000 4.25 1,428,000.00
1.20 342,000 4.25 1,453,500.00
1.20 516,000 4.25 2,193,000.00
1,566,000 6,655,500.00

INV FINAL INV INICIAL MP COSTO U.

MP SUB TOTAL MP A COMPRAR MP
281,600 601,600 249,600 352,000 4.25
268,800 620,800 281,600 339,200 4.25
435,200 771,200 268,800 502,400 4.25
480,000 1,024,000 435,200 588,800 4.25
1,465,600 3,017,600 1,235,200 1,782,400

INV FINAL INV INICIAL MP COSTO U.

MP SUB TOTAL MP A COMPRAR MP
268,800 640,800 290,160 350,640 4.25
273,600 609,600 268,800 340,800 4.25
412,800 754,800 273,600 481,200 4.25
455,294 971,294 412,800 558,494 4.25
1,410,494 2,976,494 1,245,360 1,731,134
 MARA, C.A.
ESTO DE PRODUCCIÓN
NÓMICO FINALIZADO EL 31/12/2024
CAMISA PPTO INV FINAL TOTAL INV. INICIAL
TRIMESTRE VENTAS PT REQUERIDO PT
I 315,000 10,000 325,000 15,000
II 285,000 5,000 290,000 10,000
III 270,000 20,000 290,000 5,000
IV 445,000 5,000 450,000 20,000
TOTAL 1,315,000 5,000 1,355,000 15,000

O DE OBRA
DO EL 31/12/2024
DEPARTAMENTO
CORTE COSTURA ACABADO TOTAL TRIMESTRE
620,000 310,000 155,000 1,085,000
560,000 280,000 140,000 980,000
570,000 285,000 142,500 997,500
860,000 430,000 215,000 1,505,000
2,610,000 1,305,000 652,500 4,567,500

MARA, C.A.
PRESUPUESTO DE COSTOS DE MANO DE OBRA
PARA EL EJERCICIO ECONÓMICO FINALIZADO EL 31/12/2024

PANTALÓN
PPTO HORAS TOTAL CUOTA TOTAL
PRODUCCIÓN MOD HORAS SALARIAL COSTO
200,000 2 400,000 3.00 1,200,000.00
220,000 2 440,000 3.00 1,320,000.00
210,000 2 420,000 3.00 1,260,000.00
340,000 2 680,000 3.00 2,040,000.00
970,000 1,940,000 5,820,000

CAMISA
PPTO HORAS TOTAL CUOTA TOTAL
PRODUCCIÓN MOD HORAS SALARIAL COSTO
310,000 1 310,000 3.00 930,000.00
280,000 1 280,000 3.00 840,000.00
285,000 1 285,000 3.00 855,000.00
430,000 1 430,000 3.00 1,290,000.00
1,305,000 1,305,000 3,915,000

PAR
 FORRO PPTO REQUISICIÓN MP COSTO U.
TRIMESTRE PRODUCCIÓN MP REQUERIDA MP
I 200,000 0.30 60,000 3.80
II 220,000 0.30 66,000 3.80
III 210,000 0.30 63,000 3.80
IV 340,000 0.30 102,000 3.80
TOTAL 970,000 291,000

FORRO PPTO REQUISICIÓN MP COSTO U.

TRIMESTRE PRODUCCIÓN MP REQUERIDA MP
I 310,000 0.10 31,000 3.80
II 280,000 0.10 28,000 3.80
III 285,000 0.10 28,500 3.80
IV 430,000 0.10 43,000 3.80
TOTAL 1,305,000 130,500

PAR

TOTAL TOTAL TRIMESTRE FORRO MP

COSTO TRIMESTRE REQUERIDA
1,496,000.00 I 60,000
1,441,600.00 II 66,000
2,135,200.00 III 63,000
2,502,400.00 IV 102,000
7,575,200.00 TOTAL 291,000

TOTAL TOTAL TRIMESTRE FORRO MP

COSTO TRIMESTRE REQUERIDA
1,490,220.00 I 31,000
1,448,400.00 II 28,000
2,045,100.00 III 28,500
2,373,599.50 IV 43,000
7,357,319.50 TOTAL 130,500
PPTO
PRODUCCIÓN
310,000
280,000
285,000
430,000
1,305,000

COSTURA PPTO HORAS TOTAL CUOTA TOTAL

TRIMESTRE PRODUCCIÓN MOD HORAS SALARIAL COSTO
I 200,000 1 200,000 2.50 500,000.00
II 220,000 1 220,000 2.50 550,000.00
III 210,000 1 210,000 2.50 525,000.00
IV 340,000 1 340,000 2.50 850,000.00
TOTAL 970,000 970,000 2,425,000

COSTURA PPTO HORAS TOTAL CUOTA TOTAL

TRIMESTRE PRODUCCIÓN MOD HORAS SALARIAL COSTO
I 310,000 0.5 155,000 2.50 387,500.00
II 280,000 0.5 140,000 2.50 350,000.00
III 285,000 0.5 142,500 2.50 356,250.00
IV 430,000 0.5 215,000 2.50 537,500.00
TOTAL 1,305,000 652,500 1,631,250

MARA, C.A.
PRESUPUESTO DE MATERIALES
PARA EL EJERCICIO ECONÓMICO FINALIZADO EL 31/12/2024
 PANTALÓN
TOTAL COSTO TOTAL HILO PPTO REQUISICIÓN MP
MP TRIMESTRE TRIMESTRE PRODUCCIÓN MP REQUERIDA
228,000.00 I 200,000 0.60 120,000
250,800.00 II 220,000 0.60 132,000
239,400.00 III 210,000 0.60 126,000
387,600.00 IV 340,000 0.60 204,000
1,105,800.00 TOTAL 970,000 582,000

CAMISA
TOTAL COSTO TOTAL HILO PPTO REQUISICIÓN MP
MP TRIMESTRE TRIMESTRE PRODUCCIÓN MP REQUERIDA
117,800.00 I 310,000 0.40 124,000
106,400.00 II 280,000 0.40 112,000
108,300.00 III 285,000 0.40 114,000
163,400.00 IV 430,000 0.40 172,000
495,900.00 TOTAL 1,305,000 522,000

MARA, C.A.
PRESUPUESTO DE COMPRAS
PARA EL EJERCICIO ECONÓMICO FINALIZADO EL 31/12/2024

PANTALÓN
INV FINAL INV INICIAL MP COSTO U. TOTAL
MP SUB TOTAL MP A COMPRAR MP COSTO
52,800 112,800 46,800 66,000 3.80 250,800.00
50,400 116,400 52,800 63,600 3.80 241,680.00
81,600 144,600 50,400 94,200 3.80 357,960.00
90,000 192,000 81,600 110,400 3.80 419,520.00
274,800 565,800 231,600 334,200

CAMIS
INV FINAL INV INICIAL MP COSTO U. TOTAL
MP SUB TOTAL MP A COMPRAR MP COSTO
22,400 53,400 24,180 29,220 3.80 111,036.00
22,800 50,800 22,400 28,400 3.80 107,920.00
34,400 62,900 22,800 40,100 3.80 152,380.00
37,941 80,941 34,400 46,541 3.80 176,855.80
117,541 248,041 103,780 144,261
TOTAL
PANTALÓN

18,430,000

TOTAL
PANTALÓN

14,681,250
 COSTO U. TOTAL COSTO TOTAL BOTÓN PPTO REQUISICIÓN
MP MP TRIMESTRE TRIMESTRE PRODUCCIÓN MP
1.09 130,800.00 I 200,000 4.00
1.09 143,880.00 II 220,000 4.00
1.09 137,340.00 III 210,000 4.00
1.09 222,360.00 IV 340,000 4.00
634,380.00 TOTAL 970,000

COSTO U. TOTAL COSTO TOTAL BOTÓN PPTO REQUISICIÓN

MP MP TRIMESTRE TRIMESTRE PRODUCCIÓN MP
1.09 135,160.00 I 310,000 10.00
1.09 122,080.00 II 280,000 10.00
1.09 124,260.00 III 285,000 10.00
1.09 187,480.00 IV 430,000 10.00
568,980.00 TOTAL 1,305,000

TOTAL TRIMESTRE HILO MP INV FINAL

TRIMESTRE REQUERIDA MP SUB TOTAL
I 120,000 105,600 225,600
II 132,000 100,800 232,800
III 126,000 163,200 289,200
IV 204,000 180,000 384,000
1,269,960.00 TOTAL 582,000 549,600 1,131,600

CAMISA
TOTAL TRIMESTRE HILO MP INV FINAL
TRIMESTRE REQUERIDA MP SUB TOTAL
I 124,000 89,600 213,600
II 112,000 91,200 203,200
III 114,000 137,600 251,600
IV 172,000 151,765 323,765
548,191.80 TOTAL 522,000 470,165 992,165
 MP COSTO U. TOTAL COSTO TOTAL
REQUERIDA MP MP TRIMESTRE
800,000 0.40 320,000.00
880,000 0.40 352,000.00
840,000 0.40 336,000.00
1,360,000 0.40 544,000.00
3,880,000 1,552,000.00

MP COSTO U. TOTAL COSTO TOTAL

REQUERIDA MP MP TRIMESTRE
3,100,000 0.40 1,240,000.00
2,800,000 0.40 1,120,000.00
2,850,000 0.40 1,140,000.00
4,300,000 0.40 1,720,000.00
13,050,000 5,220,000.00

INV INICIAL MP COSTO U. TOTAL TOTAL TRIMESTRE

MP A COMPRAR MP COSTO
93,600 132,000 1.09 143,880.00
105,600 127,200 1.09 138,648.00
100,800 188,400 1.09 205,356.00
163,200 220,800 1.09 240,672.00
463,200 668,400 728,556.00

INV INICIAL MP COSTO U. TOTAL TOTAL TRIMESTRE

MP A COMPRAR MP COSTO
96,720 116,880 1.09 127,399.20
89,600 113,600 1.09 123,824.00
91,200 160,400 1.09 174,836.00
137,600 186,165 1.09 202,919.85
415,120 577,045 628,979.05
 TOTAL
PANTALÓN

9,888,180.00

TOTAL
CAMISA

12,940,380.00

BOTÓN MP INV FINAL INV INICIAL

TRIMESTRE REQUERIDA MP SUB TOTAL MP
I 800,000 704,000 1,504,000 624,000
II 880,000 672,000 1,552,000 704,000
III 840,000 1,088,000 1,928,000 672,000
IV 1,360,000 1,200,000 2,560,000 1,088,000
TOTAL 3,880,000 3,664,000 7,544,000 3,088,000

BOTÓN MP INV FINAL INV INICIAL

TRIMESTRE REQUERIDA MP SUB TOTAL MP
I 3,100,000 2,240,000 5,340,000 2,418,000
II 2,800,000 2,280,000 5,080,000 2,240,000
III 2,850,000 3,440,000 6,290,000 2,280,000
IV 4,300,000 3,794,117 8,094,117 3,440,000
TOTAL 13,050,000 11,754,117 24,804,117 10,378,000
 TOTAL
MP COSTO U. TOTAL TOTAL TRIMESTRE PANTALÓN
A COMPRAR MP COSTO
880,000 0.40 352,000.00
848,000 0.40 339,200.00
1,256,000 0.40 502,400.00
1,472,000 0.40 588,800.00
4,456,000 1,782,400.00 11,356,116.00

TOTAL
MP COSTO U. TOTAL TOTAL TRIMESTRE PANTALÓN
A COMPRAR MP COSTO
2,922,000 0.40 1,168,800.00
2,840,000 0.40 1,136,000.00
4,010,000 0.40 1,604,000.00
4,654,117 0.40 1,861,646.80
14,426,117 5,770,446.80 14,304,937.15
 PERIODO PPTO
TRIMESTRE VENTAS
PANTALON
I 210,000
II 230,000
III 200,000
IV 350,000
TOTAL 990,000.00
CAMISA (M/L)
I 315,000.00
II 285,000.00
III 270,000.00
IV 445,000.00
TOTAL 1,315,000.00

PANTALÓN
TRIMESTRE CORTE COSTURA ACABADO TOTAL
I 600,000.00 400,000.00 200,000.00 1,200,000.00
II 660,000.00 440,000.00 220,000.00 1,320,000.00
III 630,000.00 420,000.00 210,000.00 1,260,000.00
IV 1,020,000.00 680,000.00 340,000.00 2,040,000.00
TOTAL 2,910,000.00 1,940,000.00 970,000.00 5,820,000.00

PANTALÓN:
CORTE
PPTO TOTAL CUOTA COSTO
TRIMESTRE PRODUCCIÓN HORAS HORAS SALARIAL MOD
I 200,000 3 600,000 3.50 2,100,000.00
II 220,000 3 660,000 3.50 2,310,000.00
III 210,000 3 630,000 3.50 2,205,000.00
IV 340,000 3 1,020,000 3.50 3,570,000.00
TOTAL 970,000 3 2,910,000 3.50 10,185,000.00
CAMISA:
CORTE
PPTO TOTAL CUOTA COSTO
TRIMESTRE PRODUCCIÓN HORAS HORAS SALARIAL MOD
I 310,000 2 620,000 3.50 2,170,000.00
II 280,000 2 560,000 3.50 1,960,000.00
III 285,000 2 570,000 3.50 1,995,000.00
IV 430,000 2 860,000 3.50 3,010,000.00
TOTAL 1,305,000 2 2,610,000 3.50 9,135,000.00

PANTALÓN:
PPTO REQUISICIÓN MATERIAL COSTO TOTAL
TRIMESTRE PRODUCCIÓN DE MATERIALES REQUERIDO MATERIALES COSTO
I
TELA 200,000 1.60 320,000 4.25 1,360,000.00
FORRO 200,000 0.30 60,000 3.8 228,000.00
HILO 200,000 0.60 120,000 1.09 130,800.00
BOTON 200,000 4.00 800,000 0.40 320,000.00
TOTAL 200,000 1,300,000
II
TELA 220,000 1.60 352,000 4.25 1,496,000.00
FORRO 220,000 0.30 66,000 3.8 250,800.00
HILO 220,000 0.60 132,000 1.09 143,880.00
BOTON 220,000 4.00 880,000 0.40 352,000.00
TOTAL 220,000 1,430,000
III
TELA 210,000 1.60 336,000 4.25 1,428,000.00
FORRO 210,000 0.30 63,000 3.8 239,400.00
HILO 210,000 0.60 126,000 1.09 137,340.00
BOTON 210,000 4.00 840,000 0.40 336,000.00
TOTAL 210,000 1,365,000
IV
TELA 340,000 1.60 544,000 4.25 2,312,000.00
FORRO 340,000 0.30 102,000 3.8 387,600.00
HILO 340,000 0.60 204,000 1.09 222,360.00
BOTON 340,000 4.00 1,360,000 0.40 544,000.00
TOTAL 340,000 2,210,000

TOTAL ANUAL

PANTALÓN
TELA MATERIAL INV. FINAL INV. INICIAL MATERIALES
TRIMESTRE REQUERIDO MATERIALES SUB-TOTAL MATERIALES A COMPRAR
I 320,000 281,600 601,600 249,600 352,000
II 352,000 268,800 620,800 281,600 339,200
III 336,000 435,200 771,200 268,800 502,400
IV 544,000 480,000 1,024,000 435,200 588,800
TOTAL 1,552,000 480,000 2,032,000 249,600 1,782,400

FORRO MATERIAL INV. FINAL INV. INICIAL MATERIALES

TRIMESTRE REQUERIDO MATERIALES SUB-TOTAL MATERIALES A COMPRAR
I 60,000 52,800 112,800 46,800 66,000
II 66,000 50,400 116,400 52,800 63,600
III 63,000 81,600 144,600 50,400 94,200
IV 102,000 90,000 192,000 81,600 110,400
TOTAL 291,000 90,000 381,000 46,800 334,200

HILO MATERIAL INV. FINAL INV. INICIAL MATERIALES

TRIMESTRE REQUERIDO MATERIALES SUB-TOTAL MATERIALES A COMPRAR
I 120,000 105,600 225,600 93,600 132,000
II 132,000 100,800 232,800 105,600 127,200
III 126,000 163,200 289,200 100,800 188,400
IV 204,000 180,000 384,000 163,200 220,800
TOTAL 582,000 180,000 762,000 93,600 668,400

BOTÓN MATERIAL INV. FINAL INV. INICIAL MATERIALES

TRIMESTRE REQUERIDO MATERIALES SUB-TOTAL MATERIALES A COMPRAR
I 800,000 704,000 1,504,000 624,000 880,000
II 880,000 672,000 1,552,000 704,000 848,000
III 840,000 1,088,000 1,928,000 672,000 1,256,000
IV 1,360,000 1,200,000 2,560,000 1,088,000 1,472,000
TOTAL 3,880,000 1,200,000 5,080,000 624,000 4,456,000

PPTO COMPRAS
MARA, C.A.
PRESUPUESTO DE PRODUCCIÓN
PARA EL 31/12/2024
INV FINAL TOTAL INV INICIAL PPTO
PT REQUERIDO PT PRODUCCIÓN

20,000 230,000 30,000 200,000

10,000 240,000 20,000 220,000
20,000 220,000 10,000 210,000
10,000 360,000 20,000 340,000
10,000 1,050,000.00 30,000 970,000

10,000 325,000 15,000 310,000

5,000 290,000 10,000 280,000
20,000 290,000 5,000 285,000
5,000 450,000 20,000 430,000
5,000 1,355,000.00 15,000 1,305,000

MARA, C.A.
PRESUPUESTO DE HORAS DE MANO DE OBRA DIRECTA
PARA EL 31/12/2024

CAMISA (M/L)
TRIMESTRE CORTE COSTURA ACABADO TOTAL
I 620,000.00 310,000.00 155,000.00 1,085,000.00
II 560,000.00 280,000.00 140,000.00 980,000.00
III 570,000.00 285,000.00 142,500.00 997,500.00
IV 860,000.00 430,000.00 215,000.00 1,505,000.00
TOTAL 2,610,000.00 1,305,000.00 652,500.00 4,567,500.00

MARA, C.A.
PRESUPUESTO DE COSTO DE MANO DE OBRA DIRECTA
PARA EL 31/12/2024
COSTURA
PPTO TOTAL CUOTA COSTO
TRIMESTRE PRODUCCIÓN HORAS HORAS SALARIAL MOD
I 200,000 2 400,000 3.00 1,200,000.00
II 220,000 2 440,000 3.00 1,320,000.00
III 210,000 2 420,000 3.00 1,260,000.00
IV 340,000 2 680,000 3.00 2,040,000.00
TOTAL 970,000 2 1,940,000 3.00 5,820,000.00
PARA EL 31/12/2024
COSTURA
PPTO TOTAL CUOTA COSTO
TRIMESTRE PRODUCCIÓN HORAS HORAS SALARIAL MOD
I 310,000 1 310,000 3.00 930,000.00
II 280,000 1 280,000 3.00 840,000.00
III 285,000 1 285,000 3.00 855,000.00
IV 430,000 1 430,000 3.00 1,290,000.00
TOTAL 1,305,000 1 1,305,000 3.00 3,915,000.00

MARA, C.A.
PRESUPUESTO DE MATERIALES
PARA EL 31/12/2024

CAMISA:
TOTAL PPTO REQUISICIÓN MATERIAL
TRIMESTRE TRIMESTRE PRODUCCIÓN DE MATERIALES REQUERIDO
I
TELA 310,000 1.20 372,000
FORRO 310,000 0.10 31,000
HILO 310,000 0.40 124,000
BOTON 310,000 10.00 3,100,000
2,038,800.00 TOTAL 310,000 3,627,000
II
TELA 280,000 1.20 336,000
FORRO 280,000 0.10 28,000
HILO 280,000 0.40 112,000
BOTON 280,000 10.00 2,800,000
2,242,680.00 TOTAL 280,000 3,276,000
III
TELA 285,000 1.20 342,000
FORRO 285,000 0.10 28,500
HILO 285,000 0.40 114,000
BOTON 285,000 10.00 2,850,000
2,140,740.00 TOTAL 285,000 3,334,500
IV
TELA 430,000 1.20 516,000
FORRO 430,000 0.10 43,000
HILO 430,000 0.40 172,000
BOTON 430,000 10.00 4,300,000
3,465,960.00 TOTAL 430,000 5,031,000

9,888,180.00 TOTAL ANUAL

MARA, C.A.
PRESUPUESTO DE COMPRAS (INSUMOS) DIRECTOS
PARA EL 31/12/2024
CAMISA
COSTO UNITARIO COSTO TOTAL TELA MATERIAL
MATERIALES TOTAL MATERIAL TRIMESTRE REQUERIDO
4.25 1,496,000.00 I 372,000
4.25 1,441,600.00 II 336,000
 4.25 2,135,200.00 III 342,000
4.25 2,502,400.00 IV 516,000
7,575,200.00 TOTAL 1,566,000

COSTO UNITARIO COSTO FORRO MATERIAL

MATERIALES TOTAL TRIMESTRE REQUERIDO
3.8 250,800.00 I 31,000
3.8 241,680.00 II 28,000
3.8 357,960.00 III 28,500
3.8 419,520.00 IV 43,000
1,269,960.00 TOTAL 130,500

COSTO UNITARIO COSTO HILO MATERIAL

MATERIALES TOTAL TRIMESTRE REQUERIDO
1.09 143,880.00 I 124,000
1.09 138,648.00 II 112,000
1.09 205,356.00 III 114,000
1.09 240,672.00 IV 172,000
728,556.00 TOTAL 522,000

COSTO UNITARIO COSTO BOTÓN MATERIAL

MATERIALES TOTAL TRIMESTRE REQUERIDO
0.40 352,000.00 I 3,100,000
0.40 339,200.00 II 2,800,000
0.40 502,400.00 III 2,850,000
0.40 588,800.00 IV 4,300,000
1,782,400.00 TOTAL 13,050,000

11,356,116.00 PPTO COMPRAS

 Las cuotas salariales se estimaron por departamento de la siguinte forma:

DPTO. Bs.
CORTE 3.50
COSRURA 3.00
ACABADO 2.50

COSTURA
PPTO TOTAL CUOTA
TRIMESTRE PRODUCCIÓN HORAS HORAS SALARIAL
I 200,000 1 200,000 2.50
II 220,000 1 220,000 2.50
III 210,000 1 210,000 2.50
IV 340,000 1 340,000 2.50
TOTAL 970,000 1 970,000 2.50

COSTURA
PPTO TOTAL CUOTA
TRIMESTRE PRODUCCIÓN HORAS HORAS SALARIAL
I 310,000 0.5 155,000 2.50
II 280,000 0.5 140,000 2.50
III 285,000 0.5 142,500 2.50
IV 430,000 0.5 215,000 2.50
TOTAL 1,305,000 0.5 652,500 2.50

COSTO TOTAL TOTAL

MATERIALES COSTO TRIMESTRE

4.25 1,581,000.00
3.8 117,800.00
1.09 135,160.00
0.40 1,240,000.00
3,073,960.00

4.25 1,428,000.00
3.8 106,400.00
1.09 122,080.00
0.40 1,120,000.00
2,776,480.00

4.25 1,453,500.00
3.8 108,300.00
1.09 124,260.00
0.40 1,140,000.00
2,826,060.00

4.25 2,193,000.00
3.8 163,400.00
1.09 187,480.00
0.40 1,720,000.00
4,263,880.00

12,940,380.00

INV. FINAL INV. INICIAL MATERIALES COSTO UNITARIO

MATERIALES SUB-TOTAL MATERIALES A COMPRAR MATERIALES
268,800 640,800 290,160 350,640 4.25
273,600 609,600 268,800 340,800 4.25
 412,800 754,800 273,600 481,200 4.25
455,294 971,294 412,800 558,494 4.25
455,294 2,021,294 290,160 1,731,134

INV. FINAL INV. INICIAL MATERIALES COSTO UNITARIO

MATERIALES SUB-TOTAL MATERIALES A COMPRAR MATERIALES
22,400 53,400 24,180 29,220 3.8
22,800 50,800 22,400 28,400 3.8
34,400 62,900 22,800 40,100 3.8
37,941 80,941 34,400 46,541 3.8
37,941 168,441 24,180 144,261

INV. FINAL INV. INICIAL MATERIALES COSTO UNITARIO

MATERIALES SUB-TOTAL MATERIALES A COMPRAR MATERIALES
89,600 213,600 96,720 116,880 1.09
91,200 203,200 89,600 113,600 1.09
137,600 251,600 91,200 160,400 1.09
151,765 323,765 137,600 186,165 1.09
151,765 673,765 96,720 577,045

INV. FINAL INV. INICIAL MATERIALES COSTO UNITARIO

MATERIALES SUB-TOTAL MATERIALES A COMPRAR MATERIALES
2,240,000 5,340,000 2,418,000 2,922,000 0.40
2,280,000 5,080,000 2,240,000 2,840,000 0.40
3,440,000 6,290,000 2,280,000 4,010,000 0.40
3,794,117 8,094,117 3,440,000 4,654,117 0.40
3,794,117 16,844,117 2,418,000 14,426,117
 TOTAL
COSTO COSTO
MOD MOD
500,000.00 3,800,000.00
550,000.00 4,180,000.00
525,000.00 3,990,000.00
850,000.00 6,460,000.00
2,425,000.00 ###

COSTO
MOD
387,500.00 3,487,500.00
350,000.00 3,150,000.00
 356,250.00 3,206,250.00
537,500.00 4,837,500.00
1,631,250.00 ###

COSTO TOTAL
TOTAL MATERIAL
1,490,220.00
1,448,400.00
 2,045,100.00
2,373,599.50
7,357,319.50

COSTO
TOTAL
111,036.00
107,920.00
152,380.00
176,855.80
548,191.80

COSTO
TOTAL
127,399.20
123,824.00
174,836.00
202,919.85
628,979.05

COSTO
TOTAL
1,168,800.00
1,136,000.00
1,604,000.00
1,861,646.80
5,770,446.80

14,304,937.15
 EMPRESA MARAÇ, C.A.
PRESUPUESTO DE PRODUCCION
PARA EL AÑO 2024.

PRESUPUESTO INVENTARIO TOTAL INVENTARIO PRESUPUESTO

PANTALON DE VENTAS. FINAL. PT REQUERIDO INICIAL. PT PRODUCCION
I TRIMESTRE
II TRIMESTRE
III TRIMESTRE
IV TRIMESTRE
TOTAL
CAMISA M/L
I TRIMESTRE
II TRIMESTRE
III TRIMESTRE
IV TRIMESTRE
TOTAL

EMPRESA MARA, C.A.

PRESUPUESTO DE HORAS MANO DE OBRA DIRECTA
PARA EL AÑO 2024.

P A N T A L O N C A M I S
Departamento CORTE COSTURA ACABADO TOTAL CORTE
I TRIMESTRE
II TRIMESTRE
III TRIMESTRE
IV TRIMESTRE -
TOTAL

EMP
PRESUPUESTO DE
PA

CORTE
PRODUCTO PANTALON PRESUPUESTO TOTAL CUOTA COSTO
PERIODO PRODUCCION HORAS HORAS SALARIAL M. O. D
I TRIMESTRE
II TRIMESTRE
III TRIMESTRE
IV TRIMESTRE
TOTAL - - - -

CORTE
PRODUCTO CAMISA M/L PRESUPUESTO TOTAL CUOTA COSTO
PERIODO PRODUCCION HORAS HORAS SALARIAL M. O. D
I TRIMESTRE
II TRIMESTRE
III TRIMESTRE
IV TRIMESTRE
TOTAL - - - -

EMPRESA MARA, C.A.

PRESUPUESTO DE MATERIALES
PARA EL AÑO 2024.

COSTO de la
PRODUCTO REQUISICIÓN Ppto. De MATERIA MATERIA TOTAL TOTAL
PANTALON DE MATERIA PRODUCCIÓN REQUERIDA PRIMA COSTO TRIMESTRE
I TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
II TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
III TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
IV TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
 EMPRESA
PRESUPUESTO
PARA EL A

0 I T R I M E S T R E TOTAL
PRODUCTO PANTALON TELA FORRO HILO BOTON TRIMESTRE
Presupuesto de produción
Requisición Materia Prima
MateriaRequerida 0 0
Costo de la materia prima
Total Costo - - - - -

0 I T R I M E S T R E TOTAL
PRODUCTO Camisa M/L TELA FORRO HILO BOTON TRIMESTRE
Presupuesto de produción
Requisición Materia Prima
Materia Requerida 0 0
Costo de la materia prima
Total Costo - - - - -
E OBRA DIRECTA

C A M I S A M A N G A L ARGA
COSTURA ACABADO TOTAL

EMPRESA MARA, C.A.

PRESUPUESTO DE COSTO MANO DE OBRA DIRECTA
PARA EL AÑO 2024.

COSTURA
PRESUPUESTO TOTAL CUOTA COSTO
PRODUCCION HORAS HORAS SALARIAL M. O. D
 - - - -

COSTURA
PRESUPUESTO TOTAL CUOTA COSTO
PRODUCCION HORAS HORAS SALARIAL M. O. D

- - - -

PRESA MARA, C.A.

UESTO DE MATERIALES
RA EL AÑO 2024.

COSTO de la
PRODUCTO REQUISICIÓN Ppto. De MATERIA MATERIA TOTAL
CAMISA M/L DE MATERIA PRODUCCIÓ REQUERIDA PRIMA COSTO
I TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
II TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
III TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
IV TRIMESTRE
TELA
FORRO
HILO
BOTON
TOTAL
 EMPRESA MARA, C.A.
PRESUPUESTO DE MATERIALES
PARA EL AÑO 2024.

II T R I M E S T R E TOTAL III T R I M E S
TELA FORRO HILO BOTON TRIMESTRE TELA FORRO

0 0 0 0 0

- - - - - - -

II T R I M E S T R E TOTAL III T R I M E S
TELA FORRO HILO BOTON TRIMESTRE TELA FORRO

0 0 0 0 0

- - - - - - -
 - -

ACABADO
PRESUPUESTO TOTAL CUOTA COSTO
PRODUCCION HORAS HORAS SALARIAL M. O. D
 - - - -

ACABADO
PRESUPUESTO TOTAL CUOTA COSTO
PRODUCCION HORAS HORAS SALARIAL M. O. D

- - - -

TOTAL
TRIMESTRE
III T R I M E S T R E TOTAL IV T R I M E S T R TOTAL
HILO BOTON TRIMESTRE TELA FORRO HILO BOTON TRIMESTRE

0 0 0

- - - - - - -

III T R I M E S T R E TOTAL IV T R I M E S T R TOTAL

HILO BOTON TRIMESTRE TELA FORRO HILO BOTON TRIMESTRE

0 0 0

- - - - - - -
 EMPRESA MARA, C.A.
PRESUPUESTO DE PRODUCCION
PARA EL AÑO 2024.

PRESUPUESTO INVENTARIO TOTAL INVENTARIO PRESUPUESTO

PANTALON DE VENTAS. FINAL. PT REQUERIDO INICIAL. PT PRODUCCION
I TRIMESTRE 210,000 20,000 230,000 30,000 200,000
II TRIMESTRE 230,000 10,000 240,000 20,000 220,000
III TRIMESTRE 200,000 20,000 220,000 10,000 210,000
IV TRIMESTRE 350,000 10,000 360,000 20,000 340,000
TOTAL 990,000 10,000 1,000,000 30,000 970,000
CAMISA M/L
I TRIMESTRE 315,000 10,000 325,000 15,000 310,000
II TRIMESTRE 285,000 5,000 290,000 10,000 280,000
III TRIMESTRE 270,000 20,000 290,000 5,000 285,000
IV TRIMESTRE 445,000 5,000 450,000 20,000 430,000
TOTAL 1,315,000 5,000 1,320,000 15,000 1,305,000

EMPRESA MARA, C.A.

PRESUPUESTO DE HORAS MANO DE OBRA DIRECT
PARA EL AÑO 2024.

P A N T A L O N
Departamento CORTE COSTURA ACABADO TOTAL
I TRIMESTRE 600,000 400,000 200,000 1,200,000.00
II TRIMESTRE 660,000 440,000 220,000 1,320,000.00
III TRIMESTRE 630,000 420,000 210,000 1,260,000.00
IV TRIMESTRE 1,020,000 680,000 340,000 2,040,000.00
TOTAL 2,910,000 1,940,000 970,000 5,820,000.00

CORTE
PRODUCTO PANTALON PRESUPUESTO TOTAL CUOTA
PERIODO PRODUCCION HORAS HORAS SALARIAL
I TRIMESTRE 200,000 3 600,000 3.50
II TRIMESTRE 220,000 3 660,000 3.50
III TRIMESTRE 210,000 3 630,000 3.50
IV TRIMESTRE 340,000 3 1,020,000 3.50
TOTAL 970,000.00 3 2,910,000.00 3.50

CORTE
PRODUCTO CAMISA M/L PRESUPUESTO TOTAL CUOTA
PERIODO PRODUCCION HORAS HORAS SALARIAL
I TRIMESTRE 310,000 2 620,000 3.50
II TRIMESTRE 280,000 2 560,000 3.50
III TRIMESTRE 285,000 2 570,000 3.50
IV TRIMESTRE 430,000 2 860,000 3.50
TOTAL 1,305,000 2 2,610,000.00 3.50
ESA MARA, C.A.
DE HORAS MANO DE OBRA DIRECTA
EL AÑO 2024.

C A M I S A M A N G A L ARGA
CORTE COSTURA ACABADO TOTAL
620,000 310,000 155,000 1,085,000.00
560,000 280,000 140,000 980,000.00
570,000 285,000 142,500 997,500.00
860,000 430,000 215,000 1,505,000.00
2,610,000 1,305,000 652,500 4,567,500.00

EMPRESA MARA, C.A.

PRESUPUESTO DE COSTO MANO DE OBRA DIRECTA
PARA EL AÑO 2024.

COSTURA
COSTO PRESUPUESTO TOTAL CUOTA
M. O. D PRODUCCION HORAS HORAS SALARIAL
2,100,000 200,000 2 400,000 3.00
 2,310,000 220,000 2 440,000 3.00
2,205,000 210,000 2 420,000 3.00
3,570,000 340,000 2 680,000 3.00
10,185,000 970,000.00 2 1,940,000.00 3.00

COSTURA
COSTO PRESUPUESTO TOTAL CUOTA
M. O. D PRODUCCION HORAS HORAS SALARIAL
2,170,000 310,000 1 310,000 3.00
1,960,000 280,000 1 280,000 3.00
1,995,000 285,000 1 285,000 3.00
3,010,000 430,000 1 430,000 3.00
9,135,000 1,305,000 1 1,305,000.00 3.00
 - -

ACABADO
COSTO PRESUPUESTO TOTAL CUOTA COSTO
M. O. D PRODUCCION HORAS HORAS SALARIAL M. O. D
1,200,000 200,000 1 200,000 2.50 500,000
 1,320,000 220,000 1 220,000 2.50 550,000
1,260,000 210,000 1 210,000 2.50 525,000
2,040,000 340,000 1 340,000 2.50 850,000
5,820,000 - 970,000.00 1 970,000.00 2.50 2,425,000

ACABADO
COSTO PRESUPUESTO TOTAL CUOTA COSTO
M. O. D PRODUCCION HORAS HORAS SALARIAL M. O. D
930,000 310,000 0.50 155,000 2.50 387,500
840,000 280,000 0.50 140,000 2.50 350,000
855,000 285,000 0.50 142,500 2.50 356,250
1,290,000 430,000 0.50 215,000 2.50 537,500
3,915,000 - 1,305,000 0.50 652,500.00 2.50 1,631,250
COSTO
TOTAL POR
PRODUCTO
3,800,000
 4,180,000
3,990,000
6,460,000
18,430,000

COSTO
TOTAL POR
PRODUCTO
3,487,500
3,150,000
3,206,250
4,837,500
14,681,250
 EMPRESA MARA,
PRESUPUESTO DE M
PARA EL AÑO 20

COSTO de la
PRODUCTO Ppto. De REQUISICIÓN MATERIA MATERIA TOTAL
PANTALON PRODUCCIÓN DE MATERIA REQUERIDA PRIMA COSTO
I TRIMESTRE
TELA 200,000 1.60 320,000 4.25 1,360,000.00
FORRO 200,000 0.30 60,000 3.80 228,000.00
HILO 200,000 0.60 120,000 1.09 130,800.00
BOTON 200,000 4.00 800,000 0.40 320,000.00
TOTAL 200,000 1,300,000
II TRIMESTRE
TELA 220,000 1.60 352,000 4.25 1,496,000.00
FORRO 220,000 0.30 66,000 3.80 250,800.00
HILO 220,000 0.60 132,000 1.09 143,880.00
BOTON 220,000 4.00 880,000 0.40 352,000.00
TOTAL 220,000 1,430,000
III TRIMESTRE
TELA 210,000 1.60 336,000 4.25 1,428,000.00
FORRO 210,000 0.30 63,000 3.80 239,400.00
HILO 210,000 0.60 126,000 1.09 137,340.00
BOTON 210,000 4.00 840,000 0.40 336,000.00
TOTAL 210,000 1,365,000
IV TRIMESTRE
TELA 340,000 1.60 544,000 4.25 2,312,000.00
FORRO 340,000 0.30 102,000 3.80 387,600.00
HILO 340,000 0.60 204,000 1.09 222,360.00
BOTON 340,000 4.00 1,360,000 0.40 544,000.00
TOTAL 340,000 2,210,000

TOTAL ANUAL

0 I T R I M E S T R E
PRODUCTO PANTALON TELA FORRO HILO BOTON
Presupuesto de produción 200,000 200,000 200,000 200,000
Requisición Materia Prima 1.60 0.30 0.60 4.00
Materia Requerida 320,000 60,000 120,000 800,000
Costo de la materia prima 4.25 3.80 1.09 0.40
Total Costo 1,360,000.00 228,000.00 130,800.00 320,000.00

0 I T R I M E S T R E
PRODUCTO Camisa M/L TELA FORRO HILO BOTON
Presupuesto de produción 310,000 310,000 310,000 310,000
Requisición Materia Prima 1.20 0.10 0.40 10.00
Materia Requerida 372,000 31,000 124,000 3,100,000
Costo de la materia prima 4.25 3.80 1.09 0.40
Total Costo 1,581,000.00 117,800.00 135,160.00 1,240,000.00
 EMPRESA MARA, C.A.
PRESUPUESTO DE MATERIALES
PARA EL AÑO 2024.

COSTO de la
TOTAL PRODUCTO Ppto. De REQUISICIÓN MATERIA MATERIA
TRIMESTRE CAMISA M/L PRODUCCIÓN DE MATERIA REQUERIDA PRIMA
I TRIMESTRE
TELA 310,000 1.20 372,000 4.25
FORRO 310,000 0.10 31,000 3.80
HILO 310,000 0.40 124,000 1.09
BOTON 310,000 10.00 3,100,000 0.40
2,038,800.00 TOTAL 310,000 3,627,000
II TRIMESTRE
TELA 280,000 1.20 336,000 4.25
FORRO 280,000 0.10 28,000 3.80
HILO 280,000 0.40 112,000 1.09
BOTON 280,000 10.00 2,800,000 0.40
2,242,680.00 TOTAL 280,000 3,276,000
III TRIMESTRE
TELA 285,000 1.20 342,000 4.25
FORRO 285,000 0.10 28,500 3.80
HILO 285,000 0.40 114,000 1.09
BOTON 285,000 10.00 2,850,000 0.40
2,140,740.00 TOTAL 285,000 3,334,500
IV TRIMESTRE
TELA 430,000 1.20 516,000 4.25
FORRO 430,000 0.10 43,000 3.80
HILO 430,000 0.40 172,000 1.09
BOTON 430,000 10.00 4,300,000 0.40
3,465,960.00 TOTAL 430,000 5,031,000

9,888,180.00

EMPRESA MARA, C.A.

PRESUPUESTO DE MATERIALES
PARA EL AÑO 2024.

TOTAL II T R I M E S T R E TOTAL
TRIMESTRE TELA FORRO HILO BOTON TRIMESTRE TELA
200,000 220,000 220,000 220,000 220,000 220,000 210,000
1.60 0.30 0.60 4.00 1.60
1,300,000 352,000 66,000 132,000 880,000 1,430,000 336,000
 4.25 3.80 1.09 0.40 4.25
2,038,800.00 1,496,000.00 250,800.00 143,880.00 352,000.00 2,242,680.00 1,428,000.00

TOTAL II T R I M E S T R E TOTAL
TRIMESTRE TELA FORRO HILO BOTON TRIMESTRE TELA
310,000 280,000 280,000 280,000 280,000 280,000 285,000
1.20 0.10 0.40 10.00 1.20
3,627,000 336,000 28,000 112,000 2,800,000 3,276,000 342,000
4.25 3.80 1.09 0.40 4.25
3,073,960.00 1,428,000.00 106,400.00 122,080.00 1,120,000.00 2,776,480.00 1,453,500.00
TOTAL TOTAL
COSTO TRIMESTRE

1,581,000.00
117,800.00
135,160.00
1,240,000.00
3,073,960.00

1,428,000.00
106,400.00
122,080.00
1,120,000.00
2,776,480.00

1,453,500.00
108,300.00
124,260.00
1,140,000.00
2,826,060.00

2,193,000.00
163,400.00
187,480.00
1,720,000.00
4,263,880.00

12,940,380.00

III T R I M E S T R E TOTAL IV T R I M E S T R
FORRO HILO BOTON TRIMESTRE TELA FORRO HILO
210,000 210,000 210,000 210,000 340,000 340,000 340,000
0.30 0.60 4.00 1.60 0.30 0.60
63,000 126,000 840,000 1,365,000 544,000 102,000 204,000
 3.80 1.09 0.40 4.25 3.80 1.09
239,400.00 137,340.00 336,000.00 2,140,740.00 2,312,000.00 387,600.00 222,360.00

III T R I M E S T R E TOTAL IV T R I M E S T R
FORRO HILO BOTON TRIMESTRE TELA FORRO HILO
285,000 285,000 285,000 285,000 430,000 430,000 430,000
0.10 0.40 10.00 1.20 0.10 0.40
28,500 114,000 2,850,000 3,334,500 516,000 43,000 172,000
3.80 1.09 0.40 4.25 3.80 1.09
108,300.00 124,260.00 1,140,000.00 2,826,060.00 2,193,000.00 163,400.00 187,480.00
I M E S T R TOTAL TOTAL
BOTON TRIMESTRE ANUAL
340,000 340,000 970,000
4.00
1,360,000 2,210,000 6,305,000
 0.40
544,000.00 3,465,960.00 9,888,180

I M E S T R TOTAL
BOTON TRIMESTRE
430,000 430,000 1,305,000
10.00
4,300,000 5,031,000 15,268,500
0.40
1,720,000.00 4,263,880.00 12,940,380
 EMPRESA MARA, C.A
PRESUPUESTO DE REQUISICION MATERIAL (INSUMOS) DIRECTOS
PARA EL AÑO 2024

M A T E R I A P R I M A R E Q U E R I D A
PANTALON PRESUPUESTO TELA FORRO HILO
PRODUCCION 1.60 0.30 0.60
I TRIMESTRE 200,000 320,000 60,000 120,000
II TRIMESTRE 220,000 352,000 66,000 132,000
III TRIMESTRE 210,000 336,000 63,000 126,000
IV TRIMESTRE 340,000 544,000 102,000 204,000
970,000 1,552,000 291,000 582,000

EMPRESA MARA, C.A.

PRESUPUESTO DE COMPRAS (INSUMOS) DIRECTOS
PARA EL AÑO 2024

TELA
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
PANTALON Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 320,000 281,600 601,600 249,600 352,000
II TRIMESTRE 352,000 268,800 620,800 281,600 339,200
III TRIMESTRE 336,000 435,200 771,200 268,800 502,400
IV TRIMESTRE 544,000 480,000 1,024,000 435,200 588,800
TOTALES 1,552,000 480,000 2,032,000 249,600 1,782,400

FORRO
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
PANTALON Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 60,000 52,800 112,800 46,800 66,000
II TRIMESTRE 66,000 50,400 116,400 52,800 63,600
III TRIMESTRE 63,000 81,600 144,600 50,400 94,200
IV TRIMESTRE 102,000 90,000 192,000 81,600 110,400
TOTALES 291,000 90,000 381,000 46,800 334,200

HILO
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
PANTALON Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 120,000 105,600 225,600 93,600 132,000
II TRIMESTRE 132,000 100,800 232,800 105,600 127,200
III TRIMESTRE 126,000 163,200 289,200 100,800 188,400
IV TRIMESTRE 204,000 180,000 384,000 163,200 220,800
TOTALES 582,000 180,000 762,000 93,600 668,400

BOTON
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
PANTALON Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 800,000 704,000 1,504,000 624,000 880,000
II TRIMESTRE 880,000 672,000 1,552,000 704,000 848,000
III TRIMESTRE 840,000 1,088,000 1,928,000 672,000 1,256,000
IV TRIMESTRE 1,360,000 1,200,000 2,560,000 1,088,000 1,472,000
TOTALES 3,880,000 1,200,000 5,080,000 624,000 4,456,000
AL (INSUMOS) DIRECTOS

Q U E R I D A
BOTON
4
800,000
880,000
840,000
1,360,000
3,880,000

SA MARA, C.A.
MPRAS (INSUMOS) DIRECTOS
EL AÑO 2024

Costo Unitario Costo Total

Materia Prima Materia Prima
4.25 1,496,000.00
4.25 1,441,600.00
4.25 2,135,200.00
4.25 2,502,400.00
7,575,200.00

Costo Unitario Costo Total

Materia Prima Materia Prima
3.80 250,800.00
3.80 241,680.00
3.80 357,960.00
3.80 419,520.00
1,269,960.00

Costo Unitario Costo Total

Materia Prima Materia Prima
1.09 143,880.00
1.09 138,648.00
 1.09 205,356.00
1.09 240,672.00
728,556.00

Costo Unitario Costo Total

Materia Prima Materia Prima
0.40 352,000.00
0.40 339,200.00
0.40 502,400.00
0.40 588,800.00
1,782,400.00
11,356,116.00
 EMPRESA MARA, C.A
PRESUPUESTO DE REQUISICION MATERIAL (INSUMOS) DIRECTOS
PARA EL AÑO 2024

Camsas M/L M A T E R I A P R I M A R E Q U E R I D A
CAMISA PRESUPUESTO TELA FORRO HILO
MANGA LARGA PRODUCCION 1.20 0.10 0.40
I TRIMESTRE 310,000.00 372,000 31,000 124,000
II TRIMESTRE 280,000.00 336,000 28,000 112,000
III TRIMESTRE 285,000.00 342,000 28,500 114,000
IV TRIMESTRE 430,000.00 516,000 43,000 172,000
1,305,000.00 1,566,000 130,500 522,000

EMPRESA MARA, C.A.

PRESUPUESTO DE COMPRAS (INSUMOS) DIRECTOS
PARA EL AÑO 2024

TELA
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
Camisas M/L Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 372,000 268,800 640,800 290,160 350,640
II TRIMESTRE 336,000 273,600 609,600 268,800 340,800
III TRIMESTRE 342,000 412,800 754,800 273,600 481,200
IV TRIMESTRE 516,000 455,294 971,294 412,800 558,494
TOTALES 1,566,000 455,294 2,021,294 290,160 1,731,134

FORRO
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
Camisas M/L Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 31,000 22,400 53,400 24,180 29,220
II TRIMESTRE 28,000 22,800 50,800 22,400 28,400
III TRIMESTRE 28,500 34,400 62,900 22,800 40,100
IV TRIMESTRE 43,000 37,941 80,941 34,400 46,541
TOTALES 130,500 37,941 168,441 24,140 144,301

HILO
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
Camisas M/L Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 124,000 89,600 213,600 96,720 116,880
II TRIMESTRE 112,000 91,200 203,200 89,600 113,600
III TRIMESTRE 114,000 137,600 251,600 91,200 160,400
IV TRIMESTRE 172,000 151,765 323,765 137,600 186,165
TOTALES 522,000 151,765 673,765 96,720 577,045

BOTON
INVENTARIO INVENTARIO MATERIA
Materia Prima Final Materia Inicial Materia PRIMA A
Camisas M/L Requerida Prima SUB-TOTAL Prima COMPRAR
I TRIMESTRE 3,100,000 2,240,000 5,340,000 2,418,000 2,922,000
II TRIMESTRE 2,800,000 2,280,000 5,080,000 2,240,000 2,840,000
III TRIMESTRE 2,850,000 3,440,000 6,290,000 2,280,000 4,010,000
IV TRIMESTRE 4,300,000 3,794,117 8,094,117 3,440,000 4,654,117
TOTALES 13,050,000 3,794,117 16,844,117 2,418,000 14,426,117
Ppto. Compras.
AL (INSUMOS) DIRECTOS

Q U E R I D A
BOTON
10
3,100,000
2,800,000
2,850,000
4,300,000
13,050,000

SA MARA, C.A.
MPRAS (INSUMOS) DIRECTOS
EL AÑO 2024

Costo Unitario Costo Total

Materia Prima Materia Prima
4.25 1,490,220.00
4.25 1,448,400.00
4.25 2,045,100.00
4.25 2,373,599.50
7,357,319.50

Costo Unitario Costo Total

Materia Prima Materia Prima
3.80 111,036.00
3.80 107,920.00
3.80 152,380.00
3.80 176,855.80
548,191.80

Costo Unitario Costo Total

Materia Prima Materia Prima
1.09 127,399.20
1.09 123,824.00
 1.09 174,836.00
1.09 202,919.85
628,979.05

Costo Unitario Costo Total

Materia Prima Materia Prima
0.40 1,168,800.00
0.40 1,136,000.00
0.40 1,604,000.00
0.40 1,861,646.80
5,770,446.80
14,304,937.15