Pres VtasNUTRIANIMAL, C.A.PRESUPUESTO DE VENTAS 2015ToneladasALIMENTOENEFEBMARABRMAYJUNJULAGOSEPOCTNOVDICTOTALIniciador1,1001,0851,2101,3551,2891,3801,4201,4661,4501,5091,5301,60016,394Engorde1,3601,3511,2031,2581,4461,4671,6541,3511,4151,7871,6111,66317,566Desarrollo1,4001,3771,3601,1711,5601,4201,4441,5211,5381,6541,5961,66217,703TOTAL3,8603,8133,7733,7844,2954,2674,5184,3384,4034,9504,7374,92551,663Precios/KgIniciador12,100.0012,100.0012,100.0014,000.0014,000.0015,000.0017,500.0017,500.0022,000.0023,000.0024,000.0024,000.00Engorde13,000.0013,000.0014,000.0014,500.0014,500.0017,500.0019,900.0021,000.0024,500.0024,500.0028,000.0028,000.00Desarrollo11,800.0011,800.0012,600.0012,600.0012,600.0014,000.0016,000.0016,000.0019,400.0020,500.0021,000.0021,000.00BolvaresALIMENTOENEFEBMARABRMAYJUNJULAGOSEPOCTNOVDICTOTALIniciador13,310,00013,128,50014,641,00018,970,00018,046,00020,700,00024,850,00025,655,00031,900,00034,707,00036,720,00038,400,000291,027,500Engorde17,680,00017,563,00016,842,00018,241,00020,967,00025,672,50032,914,60028,371,00034,667,50043,781,50045,108,00046,564,000348,372,100Desarrollo16,520,00016,248,60017,136,00014,754,60019,656,00019,880,00023,104,00024,336,00029,837,20033,907,00033,516,00034,902,000283,797,400TOTAL47,510,00046,940,10048,619,00051,965,60058,669,00066,252,50080,868,60078,362,00096,404,700112,395,500115,344,000119,866,000923,197,000

Pres ProduccinNUTRIANIMAL, C.A.PRESUPUESTO DE PRODUCCIN 2015Niveles de inventarios finales (en toneladas)ENEFEBMARABRMAYJUNJULAGOSEPOCTNOVDICIniciador290290320360350370380390390400410430Engorde360360320335385390440360375475430443Desarrollo375365365310415380385405410440425445Presupuesto de Produccin (en toneladas)ENEFEBMARABRMAYJUNJULAGOSEPOCTNOVDICTOTALINICIADORVentas planificadas1,1001,0851,2101,3551,2891,3801,4201,4661,4501,5091,5301,60016,394 + Inventario final2902903203603503703803903904004104304,380 = Exigencias de productos1,3901,3751,5301,7151,6391,7501,8001,8561,8401,9091,9402,03020,774 - Inventario inicial5602902903203603503703803903904004104,510 = Produccin planificada8301,0851,2401,3951,2791,4001,4301,4761,4501,5191,5401,62016,264ENGORDEVentas planificadas1,3601,3511,2031,2581,4461,4671,6541,3511,4151,7871,6111,66317,566 + Inventario final3603603203353853904403603754754304434,673 = Exigencias de productos1,7201,7111,5231,5931,8311,8572,0941,7111,7902,2622,0412,10622,239 - Inventario inicial400360360320335385390440360375475430443 = Produccin planificada1,3201,3511,1631,2731,4961,4721,7041,2711,4301,8871,5661,67621,796DESARROLLOVentas planificadas1,4001,3771,3601,1711,5601,4201,4441,5211,5381,6541,5961,66217,703 + Inventario final3753653653104153803854054104404254454,720 = Exigencias de productos1,7751,7421,7251,4811,9751,8001,8291,9261,9482,0942,0212,10722,423 - Inventario inicial350375365365310415380385405410440425445 = Produccin planificada1,4251,3671,3601,1161,6651,3851,4491,5411,5431,6841,5811,68221,978

Pres MaterialesNutrianimal, C.A.NUTRIANIMAL, C.A.Recetas de ProduccinPRESUPUESTO DE MATERIALES 2015ENEFEBMARABRMAYJUNJULAGOSEPOCTNOVDICTOTALProducto: Alimento IniciadorCantidad utilizada para producir 1.000 Kgs de AlimentoINICIADORRecetaProduccin planificada8301,0851,2401,3951,2791,4001,4301,4761,4501,5191,5401,62016,264CodigoMateria PrimaKGNecesidad de materiales:5500Maiz Amarillo340.00Maiz Amarillo282,200368,900421,600474,300434,860476,000486,200501,840493,000516,460523,600550,8005,529,7605521Harina de Arroz449.00Harina de Arroz372,670487,165556,760626,355574,271628,600642,070662,724651,050682,031691,460727,3807,302,5365524Harina de Soya150.00Harina de Soya124,500162,750186,000209,250191,850210,000214,500221,400217,500227,850231,000243,0002,439,6005540Grasa24.00Grasa19,92026,04029,76033,48030,69633,60034,32035,42434,80036,45636,96038,880390,3365543Melaza12.00Melaza9,96013,02014,88016,74015,34816,80017,16017,71217,40018,22818,48019,440195,1685550Premezcla Iniciador25.00Premezcla Iniciador20,75027,12531,00034,87531,97535,00035,75036,90036,25037,97538,50040,500406,6001,000.0017,160,000Producto: Alimento EngordeCantidad utilizada para producir 1.000 Kgs de AlimentoENGORDERecetaProduccin planificada1,3201,3511,1631,2731,4961,4721,7041,2711,4301,8871,5661,67621,796CodigoMateria PrimaKGNecesidad de materiales:5500Maiz Amarillo440.00Maiz Amarillo580,800594,440511,720560,120658,240647,680749,760559,240629,200830,280689,040737,4407,747,9605521Harina de Arroz288.00Harina de Arroz380,160389,088334,944366,624430,848423,936490,752366,048411,840543,456451,008482,6885,071,3925524Harina de Soya180.00Harina de Soya237,600243,180209,340229,140269,280264,960306,720228,780257,400339,660281,880301,6803,169,6205528Afrechillo de Trigo15.00Afrechillo de Trigo19,80020,26517,44519,09522,44022,08025,56019,06521,45028,30523,49025,140264,1355560Premezcla Engorde65.00Premezcla Engorde85,80087,81575,59582,74597,24095,680110,76082,61592,950122,655101,790108,9401,144,5855543Melaza12.00Melaza15,84016,21213,95615,27617,95217,66420,44815,25217,16022,64418,79220,112211,3081,000.00- 0Producto: Alimento DesarrolloCantidad utilizada para producir 1.000 Kgs de AlimentoDESARROLLORecetaProduccin planificada1,4251,3671,3601,1161,6651,3851,4491,5411,5431,6841,5811,68221,978CodigoMateria PrimaKGNecesidad de materiales:5500Maiz Amarillo415.00Maiz Amarillo591,375567,305564,400463,140690,975574,775601,335639,515640,345698,860656,115698,0307,386,1705521Harina de Arroz330.00Harina de Arroz470,250451,110448,800368,280549,450457,050478,170508,530509,190555,720521,730555,0605,873,3405524Harina de Soya105.00Harina de Soya149,625143,535142,800117,180174,825145,425152,145161,805162,015176,820166,005176,6101,868,7905528Afrechillo de Trigo16.00Afrechillo de Trigo22,80021,87221,76017,85626,64022,16023,18424,65624,68826,94425,29626,912284,7685570Premezcla Desarrollo90.00Premezcla Desarrollo128,250123,030122,400100,440149,850124,650130,410138,690138,870151,560142,290151,3801,601,8205540Grasa36.00Grasa51,30049,21248,96040,17659,94049,86052,16455,47655,54860,62456,91660,552640,7285543Melaza8.00Melaza11,40010,93610,8808,92813,32011,08011,59212,32812,34413,47212,64813,456142,3841,000.00RESUMEN POR MATERIAL (en Kgs)Maiz Amarillo1,454,3751,530,6451,497,7201,497,5601,784,0751,698,4551,837,2951,700,5951,762,5452,045,6001,868,7551,986,27020,663,890Harina de Arroz1,223,0801,327,3631,340,5041,361,2591,554,5691,509,5861,610,9921,537,3021,572,0801,781,2071,664,1981,765,12818,247,268Harina de Soya511,725549,465538,140555,570635,955620,385673,365611,985636,915744,330678,885721,2907,478,010Afrechillo de Trigo42,60042,13739,20536,95149,08044,24048,74443,72146,13855,24948,78652,052548,903Grasa71,22075,25278,72073,65690,63683,46086,48490,90090,34897,08093,87699,4321,031,064Melaza37,20040,16839,71640,94446,62045,54449,20045,29246,90454,34449,92053,008548,860Premezcla Iniciador20,75027,12531,00034,87531,97535,00035,75036,90036,25037,97538,50040,500406,600Premezcla Engorde85,80087,81575,59582,74597,24095,680110,76082,61592,950122,655101,790108,9401,144,585Premezcla Desarrollo128,250123,030122,400100,440149,850124,650130,410138,690138,870151,560142,290151,3801,601,8203,575,0003,803,0003,763,0003,784,0004,440,0004,257,0004,583,0004,288,0004,423,0005,090,0004,687,0004,978,00052,723,960

Pres GastosNUTRIANIMAL, C.A.Proyeccin de cobranzas PRESUPUESTO DE GASTOS 2015BolivaresGASTOS DE VENTASEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreTOTALGastos de personal75,00075,00075,00075,00093,750
AutoBVT: AutoBVT:Aumento del 25% del sueldo93,75093,75093,750107,812
AutoBVT: AutoBVT:Aumento del 15% del sueldo
AutoBVT: AutoBVT:Aumento del 25% del sueldo107,812107,812107,8121,106,250Comisiones771,132847,657867,0834,596,5865,119,3285,780,7216,927,3887,112,7388,243,3989,731,81610,310,19610,679,41270,987,456.-->Preguntar a la profe si son 1,8% a cada vendedorTOTALES846,132922,657942,0834,671,5865,213,0785,874,4717,021,1387,206,4888,351,2119,839,62810,418,00810,787,22472,093,706% / ventas1.8%2.0%1.9%9.0%8.9%8.9%8.7%9.2%8.7%8.8%9.0%9.0%7.8%GASTOS DE ADMINISTRACINEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreTOTALDpreciacin de activosGastos de personal990,000990,000990,000990,0001,237,5001,237,5001,237,5001,237,5001,423,1251,423,1251,423,1251,423,12514,602,500DescripcinCosto de capitalizacinVida til (Meses)Dep. MensualDep. Del ejercicioVigilancia144,000144,000144,000144,000180,000180,000180,000180,000180,000198,000198,000198,0002,070,000Edificio 15,000,00024062,500750,000Gastos de viajes71,26570,41072,92977,94888,00499,379121,303117,543144,607168,593173,016179,7991,384,796Mobiliario5,000,00012041,667500,000Gastos mantenimiento200,000205,400211,151217,908224,445232,076240,431249,808259,301268,895277,499286,6572,873,572.-->Total104,1671,250,000Papelera120,000120,000120,000120,000120,000120,000168,000168,000168,000168,000168,000168,0001,728,000Dudas. Ver punto en la gua, para aclarlo.Servicios pblicos450,000450,000450,000450,000450,000450,000450,000450,000450,000450,000450,000450,0005,400,000Depreciacin104,167104,167104,167104,167104,167104,167104,167104,167104,167104,167104,167104,1671,250,000TOTALES2,079,4322,083,9772,092,2462,104,0232,404,1152,423,1222,501,4012,507,0182,729,1992,780,7802,793,8072,809,74829,308,867% / ventas4.4%4.4%4.3%4.0%4.1%3.7%3.1%3.2%2.8%2.5%2.4%2.3%3.2%Gastos mantenimiento200,000205,600212,179218,545225,975234,110243,241252,484261,826270,204279,121289,7272,893,011

Pres EfectivoNUTRIANIMAL, C.A.PRESUPUESTO DE EFECTIVO 2015BolivaresEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreTOTALIngresos:Cobranzas8,000,00012,669,33312,517,36012,965,06713,857,49315,645,06717,667,33321,564,96020,896,53325,707,92029,972,13330,758,400222,221,600Ventas Contado34,840,66734,422,74035,653,93338,108,10743,023,93348,585,16759,303,64057,465,46770,696,78082,423,36784,585,60087,901,733677,011,133Total ingresos42,840,66747,092,07348,171,29351,073,17356,881,42764,230,23376,970,97379,030,42791,593,313108,131,287114,557,733118,660,133899,232,733Desembolsos:Materia prima16,707,24917,882,97018,567,20119,481,16622,822,37025,115,74130,213,19231,204,85935,497,95043,131,81543,725,27746,240,340350,590,131Gastos de fabricacin15,472,41616,496,10716,995,88817,927,53521,605,89323,205,80428,763,28328,247,76633,495,28540,950,22839,385,04142,843,691325,388,937Gastos de ventas846,132922,657942,0834,671,5865,213,0785,874,4717,021,1387,206,4888,351,2119,839,62810,418,00810,787,22472,093,706Gastos de administracin1,975,2651,979,8101,988,0791,999,8562,299,9482,318,9552,397,2342,402,8512,625,0322,676,6132,689,6402,705,58128,058,863Activo fijo / Inversiones- 03,750,0001,800,0004,500,000- 05,600,0009,000,0002,800,00011,500,000- 024,950,00024,000,00087,900,000Utilidades- 0- 0- 0- 0- 0- 0- 0- 0- 021,600,000- 0- 021,600,000Impuestos1,631,884845,7972,601,997987,1321,395,8621,212,5501,121,0841,689,0801,463,9012,842,239581,042355,32816,727,896Amortizacin deuda bancaria4,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,000- 0- 0- 0- 036,000,000Intereses de deuda540,000472,500405,000337,500270,000202,500135,00067,500- 0- 0- 0- 02,430,000Total Desembolsos:41,672,94546,849,84247,800,24854,404,77558,107,15268,030,02183,150,93078,118,54492,933,379121,040,524121,749,009126,932,164940,789,5331,949,396Saldo Inicial de caja:3,500,0004,667,7214,909,9535,280,9981,949,396723,671(3,076,117)(9,256,073)(8,344,190)(9,684,256)(22,593,493)(29,784,769)(61,707,159)Saldo Final de caja:4,667,7214,909,9535,280,9981,949,396723,671(3,076,117)(9,256,073)(8,344,190)(9,684,256)(22,593,493)(29,784,769)(38,056,799)(103,263,958)Saldo mnimo caja4,538,5754,838,8554,985,4615,258,7446,337,7296,807,0368,437,2308,286,0119,825,28312,012,06711,552,94612,567,483Dficit de efectivo0003,309,3475,614,0589,883,15317,693,30316,630,20219,509,54034,605,56041,337,71450,624,282Excedente de efectivo129,14671,098295,537000000000VentasBolvaresALIMENTOENEFEBMARABRMAYJUNJULAGOSEPOCTNOVDICTOTALIniciador13,310,00013,128,50014,641,00018,970,00018,046,00020,700,00024,850,00025,655,00031,900,00034,707,00036,720,00038,400,000291,027,500Engorde17,680,00017,563,00016,842,00018,241,00020,967,00025,672,50032,914,60028,371,00034,667,50043,781,50045,108,00046,564,000348,372,100Desarrollo16,520,00016,248,60017,136,00014,754,60019,656,00019,880,00023,104,00024,336,00029,837,20033,907,00033,516,00034,902,000283,797,400TOTAL47,510,00046,940,10048,619,00051,965,60058,669,00066,252,50080,868,60078,362,00096,404,700112,395,500115,344,000119,866,000923,197,000Diario1,583,6671,564,6701,620,6331,732,1871,955,6332,208,4172,695,6202,612,0673,213,4903,746,5173,844,8003,995,533Contado 34,840,66734,422,74035,653,93338,108,10743,023,93348,585,16759,303,64057,465,46770,696,78082,423,36784,585,60087,901,733Crdito12,669,33312,517,36012,965,06713,857,49315,645,06717,667,33321,564,96020,896,53325,707,92029,972,13330,758,40031,964,267ComprasTotal compra mp17,019,65718,145,71818,695,47819,720,28923,766,48225,526,38531,639,61131,072,54336,844,81345,045,25143,323,54647,128,060Diario567,322604,857623,183657,343792,216850,8801,054,6541,035,7511,228,1601,501,5081,444,1181,570,935Contado 13,048,40413,911,71714,333,20015,118,88818,220,97019,570,22924,257,03523,822,28328,247,69034,534,69233,214,71936,131,513Credito3,971,2534,234,0014,362,2784,601,4015,545,5125,956,1577,382,5767,250,2608,597,12310,510,55910,108,82710,996,547

GyPNUTRIANIMAL, C.A.ESTADO DE GANANCIAS Y PERDIDAS 2015BolivaresEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreTOTALToneladas3,8603,8133,7733,7844,2954,2674,5184,3384,4034,9504,7374,92551,663Ventas47,510,00046,940,10048,619,00051,965,60058,669,00066,252,50080,868,60078,362,00096,404,700112,395,500115,344,000119,866,000923,197,000Costo de Ventas37,124,18136,754,40837,869,00939,838,96746,445,10051,689,59263,011,86163,504,77374,097,38988,497,54688,455,98594,194,535721,483,346Utilidad bruta10,385,81910,185,69210,749,99112,126,63312,223,90014,562,90817,856,73914,857,22722,307,31123,897,95426,888,01525,671,465201,713,654% Utilidad bruta/ventas21.9%21.7%22.1%23.3%20.8%22.0%22.1%19.0%23.1%21.3%23.3%21.4%21.8%Gastos de ventas846,132922,657942,0834,671,5865,213,0785,874,4717,021,1387,206,4888,351,2119,839,62810,418,00810,787,22472,093,706Gastos de administracin2,079,4322,083,9772,092,2462,104,0232,404,1152,423,1222,501,4012,507,0182,729,1992,780,7802,793,8072,809,74829,308,867Utilidad operativa7,460,2557,179,0587,715,6615,351,0244,606,7066,265,3158,334,2015,143,72111,226,90111,277,54613,676,19912,074,493100,311,081% util operativa /ventas15.7%15.3%15.9%10.3%7.9%9.5%10.3%6.6%11.6%10.0%11.9%10.1%10.9%Gastos financieros540,000472,500405,000337,500270,000202,500135,00067,500- 0- 0- 0- 02,430,000Utilidad antes de impuestos6,920,2556,706,5587,310,6615,013,5244,336,7066,062,8158,199,2015,076,22111,226,90111,277,54613,676,19912,074,49397,881,081Impuestos1,384,0511,341,3121,462,1321,002,705867,3411,212,5631,639,8401,015,2442,245,3802,255,5092,735,2402,414,89919,576,216Utilidad neta5,536,2045,365,2465,848,5294,010,8193,469,3654,850,2526,559,3614,060,9778,981,5219,022,03710,940,9609,659,59478,304,865% utilidad neta11.7%11.4%12.0%7.7%5.9%7.3%8.1%5.2%9.3%8.0%9.5%8.1%8.5%

BGNUTRIANIMAL, C.A.BALANCE GENERAL 2015BolivaresEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreActivosActivo fijo: Costo192,327,200192,327,200192,327,200192,327,200192,327,200192,327,200192,327,200192,327,200192,327,200192,327,200192,327,200192,327,200 Depreciacin acumulada56,000,00058,887,51260,467,83564,224,69368,521,36974,260,86083,021,40087,818,16897,925,26198,375,26198,825,261105,499,041 Construcciones en proceso-3,750,0005,550,00010,050,00010,050,00015,650,00024,650,00027,450,00038,950,00038,950,00063,900,00087,900,00049,499,0417%Activo fijo neto136,327,200137,189,688137,409,365138,152,507133,855,831133,716,340133,955,800131,959,032133,351,939132,901,939157,401,939174,728,15938,400,959Inventarios: Materia prima3,971,2534,234,0014,362,2784,601,4015,545,5125,956,1577,382,5767,250,2608,597,12323,360,62913,982,33410,996,547 Productos terminados9,871,9509,784,45010,094,55010,565,95012,451,05013,793,40016,787,25016,963,50019,761,85023,471,75023,644,65025,208,990Total Inventarios 13,843,20314,018,45114,456,82815,167,35117,996,56219,749,55724,169,82624,213,76028,358,97346,832,37937,626,98436,205,537Cuentas por cobrar comerciales12,669,33312,517,36012,965,06713,857,49315,450,06717,667,33321,564,96020,896,53325,707,92029,972,13330,758,40031,964,267Bancos4,455,2664,768,7924,951,2545,194,9786,085,9656,697,5318,056,8518,321,9269,466,12011,501,81711,660,07412,330,757Total Activos167,295,002168,494,291169,782,514172,372,329173,388,425177,830,761187,747,437185,391,251196,884,952221,208,268237,447,397255,228,720PasivosPrstamos bancarios4,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,000Cuentas por pagar comerciales3,971,2354,234,0011,362,2784,601,4015,545,5125,956,1577,382,5767,250,2608,597,12323,360,62913,982,33410,996,547Total Pasivos8,471,2358,734,0015,862,2789,101,40110,045,51210,456,15711,882,57611,750,26013,097,12327,860,62918,482,33415,496,547PatrimonioCapital social120,000,000120,000,000120,000,000120,000,000120,000,000120,000,000120,000,000120,000,000120,000,000120,000,000120,000,000120,000,000Utilidades retenidas6,500,0006,500,0006,500,0006,500,0006,500,0006,500,0006,500,0006,500,0006,500,0006,500,0006,500,0006,500,000Utilidad del ao7,460,2557,179,0587,715,6615,351,0244,606,7066,265,3158,334,2015,143,72111,226,90111,277,54611,676,19912,074,493Total Patrimonio133,960,255133,679,058134,215,661131,851,024131,106,706132,765,315134,834,201131,643,721137,726,901137,777,546138,176,199138,574,493Total Pasivo y Patrimonio142,431,490142,413,059140,077,939140,952,425141,152,218143,221,472146,716,777143,393,981150,824,024165,638,175156,658,533154,071,04024,863,51226,081,23229,704,57531,419,90432,236,20734,609,28941,030,66041,997,27046,060,92855,570,09380,788,864101,157,680

EneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembre

42.840.667 47.092.073 48.171.293 51.073.173 56.881.427 64.230.233 76.970.973 79.030.427 91.593.313 108.131.287 114.557.733 118.660.133

Inflacin

EneFebMarAbrMayJunJulAgoSepOctNovDic

Inflacin mensual2,7%2,8%3,2%3,0%3,4%3,6%3,9%3,8%3,7%3,2%3,3%3,8%

Inflacin acumulada2,7%5,6%9,0%12,3%16,1%20,3%25,0%29,8%34,6%38,9%43,5%49,0%