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COSTO CAPITAL ÓPTIMO
Aporte Costo %
72,500.00 25% 50% 13%
72,500.00 10% 50% 5%
145,000.00 17.50% TMAR
CALCULO DEL TIRAÑO INVERSION INGRESOS POLIZA INT POLIZA
5% -0 -145000
1 237,900.00 6,617.86 330.89 215,050.00 2 265,947.50 15,949.64 797.48 235,806.25 3 272,596.19 16,220.50 811.03 242,158.78 4 279,411.09 16,478.25 823.91 248,689.87 5 286,396.37 16,721.57 836.08 255,404.97 6 293,556.28 55,115.45 2,755.77 262,309.71 58,000.00
TIR 13.45%
EL PROYECTO NO ES VIABLE EL TIR ES MENOR A LA TMAR
TIR 13.45%< TMAR 17.50%
% Participación
Costo ponderado
Aporte Accionistas
Prestamo bancario
GASTOS OPERATIVOS
VALOR RESIDUAL
17.50%
DEPRECIACIONFLUJO ACTIVOS FIJOS AÑO DEPRECIACION
145,000.00 0 0 (145,000.00) 1 14,500.00
23,180.89 2 14,500.00 30,938.73 3 14,500.00 31,248.43 4 14,500.00 31,545.14 5 14,500.00 31,827.48 6 14,500.00 92,002.34 7 14,500.00
8 14,500.00
9 14,500.00 10 14,500.00
VALOR RESIDUAL
58,000.00
FLUJOS DE CAJAPRONOSTICO DE VENTAS
AÑO 0 AÑO 1 AÑO 2 AÑO 3VENTAS
260,000.00 266,500.00 273,162.50 Ctas x Cobrar credito 60%Gastos en compras 70% 156,000.00 159,900.00 163,897.50
182,000.00 186,550.00 191,213.75 Ctas x Cobrar 30 dias 50% - Ctas x Cobrar 60 dias 30% 71,500.00 79,787.50 81,782.19 Ctas x Cobrar 90 dias 20% 39,000.00 47,775.00 48,969.38 Ctas x Cobrar contado 40% 23,400.00 31,785.00 32,579.63 Total ingresos x Vtas 104,000.00 106,600.00 109,265.00
237,900.00 265,947.50 272,596.19 FLUJO CAJA OPERATIVO
INGRESOSINVERSION INICIAL (145,000.00)Ventas 237,900.00 265,947.50 272,596.19
EGRESOS - Gastos de Publicidad 3% 7,800.00 7,995.00 8,194.88 Compras al Contado 70% 127,400.00 130,585.00 133,849.63 Compras Credito 30% mes sgte 30% 50,050.00 55,851.25 57,247.53
Sueldos 18,000.00 18,900.00 19,845.00 Beneficios Sociales 35% 35% 6,300.00 6,615.00 6,945.75 Alquiler 4,000.00 4,000.00 4,000.00 Gastos generales 1,500.00 1,500.00 1,500.00 Pago de Impuestos - 10,360.00 10,576.00
215,050.00 235,806.25 242,158.78 Total Flujo Operativo (145,000.00) 22,850.00 30,141.25 30,437.41
FLUJO FINANCIEROIngresos 100%
Aporte accionistas 50% 72,500.00 - Prestamos Bancos 50% 72,500.00 -
145,000.00 - Egresos
Pagos Bancos 0 12,083.33 12,083.33 12,083.33 pago interes bancario 10% 0 1,208.33 1,208.33 1,208.33
0 13,291.67 13,291.67 13,291.67 Total Flujo Financiero 145,000.00 (13,291.67) (13,291.67) (13,291.67)
FLUJO TOTAL - 9,558.333 16,849.583 17,145.740 Saldo inicial Caja 30,465.42 33,405.89 34,305.83 Saldo final 40,023.75 50,255.47 51,451.57
Necesidad de Fondos (6,617.86) (15,949.64) (16,220.50)Saldo minimo de Caja(SMC) 33,405.89 34,305.83 35,231.06
53315 43,756.667
215,050.00 235,806.25 242,158.78 22,850.00 30,141.25 30,437.41
FLUJOS DE CAJA ESTADO DE RESULTADOS
AÑO 4 AÑO 5 AÑO 6Ventas
279,991.56 286,991.35 294,166.14 (-) Costo de ventasUtilidad Bruta
167,994.94 172,194.81 176,499.68 Egresos 195,994.09 200,893.95 205,916.29 GASTOS EN PUBLICIDAD
Sueldo y Salarios 83,826.74 85,922.41 88,070.47 Beneficios Sociales 50,193.61 51,448.45 52,734.66 Alquiler 33,394.12 34,228.97 35,084.69 Gastos Generales 111,996.62 114,796.54 117,666.45 Depreciación Activos 279,411.09 286,396.37 293,556.28 Total Egresos
InteresesUtilidad antes de impuestos Impuesto 40%
279,411.09 286,396.37 293,556.28 Utilidad Liquida del Ejercicio
8,399.75 8,609.74 8,824.98 137,195.87 140,625.76 144,141.41 58,678.72 60,145.69 61,649.33
20,837.25 21,879.11 22,973.07 DEPRECIACION EN LINEA RECTA 7,293.04 7,657.69 8,040.57 4,000.00 4,000.00 4,000.00 ACTIVOS FIJOS 1,500.00 1,500.00 1,500.00 10,785.25 10,986.97 11,180.35 248,689.87 255,404.97 262,309.71 SMC 30,721.22 30,991.40 31,246.57
12,083.33 12,083.33 12,083.33 1,208.33 1,208.33 1,208.33 Dias de Inventario 13,291.67 13,291.67 13,291.67 Dias Ctas x Cobrar (13,291.67) (13,291.67) (13,291.67) Dias Ctas x Pagar
CICLO DE CAJA 17,429.556 17,699.737 17,954.905 35,231.06 36,182.37 37,160.54 52,660.62 53,882.11 55,115.45
(16,478.25) (16,721.57) (55,115.45) (127,103.27) 36,182.37 37,160.54 -
248,689.87 255,404.97 262,309.71 30,721.22 30,991.40 31,246.57
ESTADO DE RESULTADOS
AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5 AÑO 6 260,000.00 266,500.00 273,162.50 279,991.56 286,991.35 294,166.14 (182,000.00) (186,550.00) (191,213.75) (195,994.09) (200,893.95) (205,916.29) 78,000.00 79,950.00 81,948.75 83,997.47 86,097.41 88,249.84
- - - 7,800.00 7,995.00 8,194.88 8,399.75 8,609.74 8,824.98 18,000.00 18,900.00 19,845.00 20,837.25 21,879.11 22,973.07 6,300.00 6,615.00 6,945.75 7,293.04 7,657.69 8,040.57 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 14,500.00 14,500.00 14,500.00 14,500.00 14,500.00 14,500.00 52,100.00 53,510.00 54,985.63 56,530.03 58,146.54 59,838.63
- - - 25,900.00 26,440.00 26,963.13 27,467.43 27,950.86 28,411.21 10,360.00 10,576.00 10,785.25 10,986.97 11,180.35 11,364.49 15,540.00 15,864.00 16,177.88 16,480.46 16,770.52 17,046.73
DEPRECIACION EN LINEA RECTAAÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5 AÑO 6 AÑO 7 14,500.00 14,500.00 14,500.00 14,500.00 14,500.00 14,500.00 14,500.00
SMC
AÑO DIAS1 215,050.00 360 597.36 30,465.42 2 235,806.25 360 655.02 33,405.89 3 242,158.78 360 672.66 34,305.83 4 248,689.87 360 690.81 35,231.06 5 255,404.97 360 709.46 36,182.37 6 262,309.71 360 728.64 37,160.54
30 DIAS DE PAGO (% COBRANZAS)51 DIAS 30 50%30 DIAS 60 30%51 DIAS 90 20%
51
VALOR OPERATIVO
CAPITAL TRABAJO
AÑO 8 AÑO 9 AÑO 10 14,500.00 14,500.00 14,500.00 145,000.00
FLUJO OPERATIVO AÑO 1
PRONOSTICO DE VENTASANUAL ene feb mar
VENTAS 260,000.00 21,666.67 21,666.67 21,666.67
Ctas x Cobrar credito 60% 156,000.00 13,000.00 13,000.00 13,000.00 Gastos en compras 70% 182,000.00 15,166.67 15,166.67 15,166.67
Ctas x Cobrar 30 dias 50% 71,500.00 6,500.00 6,500.00 Ctas x Cobrar 60 dias 30% 39,000.00 3,900.00 Ctas x Cobrar 90 dias 20% 23,400.00 Ctas x Cobrar contado 40% 104,000.00 8,666.67 8,666.67 8,666.67 Total ingresos x Vtas 237,900.00 8,666.67 15,166.67 19,066.67
FLUJO CAJA OPERATIVOINGRESOS
Ventas 237,900.00 8,666.67 15,166.67 19,066.67 EGRESOS
Gastos de Publicidad 3% 7,800.00 650.00 650.00 650.00 Compras al Contado 70% 127,400.00 10,616.67 10,616.67 10,616.67
Compras Credito 30% mes sgte 30% 50,050.00 4,550.00 4,550.00 Sueldos 18,000.00 1,500.00 1,500.00 1,500.00 Beneficios Sociales 35% 35% 6,300.00 525.00 525.00 525.00 Alquiler 4,000.00 333.33 333.33 333.33 Gastos generales 1,500.00 125.00 125.00 125.00 Pago de Impuestos
215,050.00 13,750.00 18,300.00 18,300.00 Total Flujo Operativo 22,850.00 (5,083.33) (3,133.33) 766.67
ESTADO DE RESULTADOS - AÑO 1Ventas 260,000.00 (-) Costo de ventas (182,000.00)
Utilidad Bruta 78,000.00 Egresos GASTOS EN PUBLICIDAD 7,800.00 Sueldo y Salarios 18,000.00 Beneficios Sociales 6,300.00 Alquiler 4,000.00 Gastos Generales 1,500.00 Depreciación Activos 14,500.00
Total Egresos 52,100.00
InteresesUtilidad antes de impuestos 25,900.00 Impuesto 40% 10,360.00 Utilidad Liquida del Ejercicio 15,540.00
abr may jun jul ago sep oct 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67
13,000.00 13,000.00 13,000.00 13,000.00 13,000.00 13,000.00 13,000.00 15,166.67 15,166.67 15,166.67 15,166.67 15,166.67 15,166.67 15,166.67
6,500.00 6,500.00 6,500.00 6,500.00 6,500.00 6,500.00 6,500.00 3,900.00 3,900.00 3,900.00 3,900.00 3,900.00 3,900.00 3,900.00 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00 8,666.67 8,666.67 8,666.67 8,666.67 8,666.67 8,666.67 8,666.67 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67
21,666.67 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67 21,666.67
650.00 650.00 650.00 650.00 650.00 650.00 650.00 10,616.67 10,616.67 10,616.67 10,616.67 10,616.67 10,616.67 10,616.67 4,550.00 4,550.00 4,550.00 4,550.00 4,550.00 4,550.00 4,550.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 525.00 525.00 525.00 525.00 525.00 525.00 525.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 125.00 125.00 125.00 125.00 125.00 125.00 125.00
18,300.00 18,300.00 18,300.00 18,300.00 18,300.00 18,300.00 18,300.00 3,366.67 3,366.67 3,366.67 3,366.67 3,366.67 3,366.67 3,366.67
nov dic 21,666.67 21,666.67
13,000.00 13,000.00 15,166.67 15,166.67
6,500.00 6,500.00 3,900.00 3,900.00 2,600.00 2,600.00 8,666.67 8,666.67 21,666.67 21,666.67
21,666.67 21,666.67
650.00 650.00 10,616.67 10,616.67 4,550.00 4,550.00 1,500.00 1,500.00 525.00 525.00 333.33 333.33 125.00 125.00
18,300.00 18,300.00 3,366.67 3,366.67
FLUJO OPERATIVO AÑO 2
PRONOSTICO DE VENTASANUAL ene feb mar
VENTAS 266,500.00 22,208.33 22,208.33 22,208.33
Ctas x Cobrar credito 60% 159,900.00 13,325.00 13,325.00 13,325.00 Gastos en compras 70% 186,550.00 15,545.83 15,545.83 15,545.83
Ctas x Cobrar 30 dias 50% 79,787.50 6,500.00 6,662.50 6,662.50 Ctas x Cobrar 60 dias 30% 47,775.00 3,900.00 3,900.00 3,997.50 Ctas x Cobrar 90 dias 20% 31,785.00 2,600.00 2,600.00 2,600.00 Ctas x Cobrar contado 40% 106,600.00 8,883.33 8,883.33 8,883.33 Total ingresos x Vtas 265,947.50 21,883.33 22,045.83 22,143.33
FLUJO CAJA OPERATIVOINGRESOS
Ventas 265,947.50 21,883.33 22,045.83 22,143.33 EGRESOS
Gastos de Publicidad 3% 7,995.00 666.25 666.25 666.25 Compras al Contado 70% 130,585.00 10,882.08 10,882.08 10,882.08
Compras Credito 30% mes sgte 30% 55,851.25 4,550.00 4,663.75 4,663.75 Sueldos 5% 18,900.00 1,575.00 1,575.00 1,575.00 Beneficios Sociales 35% 35% 6,615.00 551.25 551.25 551.25 Alquiler 4,000.00 333.33 333.33 333.33 Gastos generales 1,500.00 125.00 125.00 125.00 Pagos de Impuestos 10,360.00 - - -
235,806.25 18,682.92 18,796.67 18,796.67 Total Flujo Operativo 30,141.25 3,200.42 3,249.17 3,346.67
ESTADO DE RESULTADOS - AÑO 2Ventas 266,500.00 (-) Costo de ventas (186,550.00)
Utilidad Bruta 79,950.00 Egresos GASTOS EN PUBLICIDAD 7,995.00 Sueldo y Salarios 18,900.00 Beneficios Sociales 6,615.00 Alquiler 4,000.00 Gastos Generales 1,500.00 Depreciación Activos 14,500.00
Total Egresos 53,510.00
InteresesUtilidad antes de impuestos 26,440.00 Impuesto 40% 10,576.00 Utilidad Liquida del Ejercicio 15,864.00
abr may jun jul ago sep oct 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33
13,325.00 13,325.00 13,325.00 13,325.00 13,325.00 13,325.00 13,325.00 15,545.83 15,545.83 15,545.83 15,545.83 15,545.83 15,545.83 15,545.83
6,662.50 6,662.50 6,662.50 6,662.50 6,662.50 6,662.50 6,662.50 3,997.50 3,997.50 3,997.50 3,997.50 3,997.50 3,997.50 3,997.50 2,665.00 2,665.00 2,665.00 2,665.00 2,665.00 2,665.00 2,665.00 8,883.33 8,883.33 8,883.33 8,883.33 8,883.33 8,883.33 8,883.33 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33
22,208.33 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33 22,208.33
666.25 666.25 666.25 666.25 666.25 666.25 666.25 10,882.08 10,882.08 10,882.08 10,882.08 10,882.08 10,882.08 10,882.08 4,663.75 4,663.75 4,663.75 4,663.75 4,663.75 4,663.75 4,663.75 1,575.00 1,575.00 1,575.00 1,575.00 1,575.00 1,575.00 1,575.00 551.25 551.25 551.25 551.25 551.25 551.25 551.25 333.33 333.33 333.33 333.33 333.33 333.33 333.33 125.00 125.00 125.00 125.00 125.00 125.00 125.00 10,360.00 - - - - - - 29,156.67 18,796.67 18,796.67 18,796.67 18,796.67 18,796.67 18,796.67 (6,948.33) 3,411.67 3,411.67 3,411.67 3,411.67 3,411.67 3,411.67
nov dic 22,208.33 22,208.33
13,325.00 13,325.00 15,545.83 15,545.83
6,662.50 6,662.50 3,997.50 3,997.50 2,665.00 2,665.00 8,883.33 8,883.33 22,208.33 22,208.33
22,208.33 22,208.33
666.25 666.25 10,882.08 10,882.08 4,663.75 4,663.75 1,575.00 1,575.00 551.25 551.25 333.33 333.33 125.00 125.00 - - 18,796.67 18,796.67 3,411.67 3,411.67
FLUJO OPERATIVO AÑO 3
PRONOSTICO DE VENTASANUAL ene feb mar
VENTAS 273,162.50 22,763.54 22,763.54 22,763.54
Ctas x Cobrar credito 60% 163,897.50 13,658.13 13,658.13 13,658.13 Gastos en compras 70% 191,213.75 15,934.48 15,934.48 15,934.48
Ctas x Cobrar 30 dias 50% 81,782.19 6,662.50 6,829.06 6,829.06 Ctas x Cobrar 60 dias 30% 48,969.38 3,997.50 3,997.50 4,097.44 Ctas x Cobrar 90 dias 20% 32,579.63 2,665.00 2,665.00 2,665.00 Ctas x Cobrar contado 40% 109,265.00 9,105.42 9,105.42 9,105.42 Total ingresos x Vtas 272,596.19 22,430.42 22,596.98 22,696.92
FLUJO CAJA OPERATIVOINGRESOS
Ventas 272,596.19 22,430.42 22,596.98 22,696.92 EGRESOS
Gastos de Publicidad 3% 8,194.88 682.91 682.91 682.91 Compras al Contado 70% 133,849.63 11,154.14 11,154.14 11,154.14
Compras Credito 30% mes sgte 30% 57,247.53 4,663.75 4,780.34 4,780.34 Sueldos 5% 19,845.00 1,653.75 1,653.75 1,653.75 Beneficios Sociales 35% 35% 6,945.75 578.81 578.81 578.81 Alquiler 4,000.00 333.33 333.33 333.33 Gastos generales 1,500.00 125.00 125.00 125.00 Pagos de Impuestos 10,576.00 - - -
242,158.78 19,191.69 19,308.28 19,308.28 Total Flujo Operativo 30,437.41 3,238.73 3,288.70 3,388.64
ESTADO DE RESULTADOS - AÑO 3Ventas 273,162.50 (-) Costo de ventas (191,213.75)
Utilidad Bruta 81,948.75 Egresos GASTOS EN PUBLICIDAD 8,194.88 Sueldo y Salarios 19,845.00 Beneficios Sociales 6,945.75 Alquiler 4,000.00 Gastos Generales 1,500.00 Depreciación Activos 14,500.00
Total Egresos 54,985.63
InteresesUtilidad antes de impuestos 26,963.13 Impuesto 40% 10,785.25 Utilidad Liquida del Ejercicio 16,177.88
abr may jun jul ago sep oct 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54
13,658.13 13,658.13 13,658.13 13,658.13 13,658.13 13,658.13 13,658.13 15,934.48 15,934.48 15,934.48 15,934.48 15,934.48 15,934.48 15,934.48
6,829.06 6,829.06 6,829.06 6,829.06 6,829.06 6,829.06 6,829.06 4,097.44 4,097.44 4,097.44 4,097.44 4,097.44 4,097.44 4,097.44 2,731.63 2,731.63 2,731.63 2,731.63 2,731.63 2,731.63 2,731.63 9,105.42 9,105.42 9,105.42 9,105.42 9,105.42 9,105.42 9,105.42 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54
22,763.54 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54 22,763.54
682.91 682.91 682.91 682.91 682.91 682.91 682.91 11,154.14 11,154.14 11,154.14 11,154.14 11,154.14 11,154.14 11,154.14 4,780.34 4,780.34 4,780.34 4,780.34 4,780.34 4,780.34 4,780.34 1,653.75 1,653.75 1,653.75 1,653.75 1,653.75 1,653.75 1,653.75 578.81 578.81 578.81 578.81 578.81 578.81 578.81 333.33 333.33 333.33 333.33 333.33 333.33 333.33 125.00 125.00 125.00 125.00 125.00 125.00 125.00 10,576.00 - - - - - - 29,884.28 19,308.28 19,308.28 19,308.28 19,308.28 19,308.28 19,308.28 (7,120.74) 3,455.26 3,455.26 3,455.26 3,455.26 3,455.26 3,455.26
nov dic 22,763.54 22,763.54
13,658.13 13,658.13 15,934.48 15,934.48
6,829.06 6,829.06 4,097.44 4,097.44 2,731.63 2,731.63 9,105.42 9,105.42 22,763.54 22,763.54
22,763.54 22,763.54
682.91 682.91 11,154.14 11,154.14 4,780.34 4,780.34 1,653.75 1,653.75 578.81 578.81 333.33 333.33 125.00 125.00 - - 19,308.28 19,308.28 3,455.26 3,455.26
FLUJO OPERATIVO AÑO 4
PRONOSTICO DE VENTASANUAL ene feb mar
VENTAS 279,991.56 23,332.63 23,332.63 23,332.63
Ctas x Cobrar credito 60% 167,994.94 13,999.58 13,999.58 13,999.58 Gastos en compras 70% 195,994.09 16,332.84 16,332.84 16,332.84
Ctas x Cobrar 30 dias 50% 83,826.74 6,829.06 6,999.79 6,999.79 Ctas x Cobrar 60 dias 30% 50,193.61 4,097.44 4,097.44 4,199.87 Ctas x Cobrar 90 dias 20% 33,394.12 2,731.63 2,731.63 2,731.63 Ctas x Cobrar contado 40% 111,996.62 9,333.05 9,333.05 9,333.05 Total ingresos x Vtas 279,411.09 22,991.18 23,161.90 23,264.34
FLUJO CAJA OPERATIVOINGRESOS
Ventas 279,411.09 22,991.18 23,161.90 23,264.34 EGRESOS
Gastos de Publicidad 3% 8,399.75 699.98 699.98 699.98 Compras al Contado 70% 137,195.87 11,432.99 11,432.99 11,432.99
Compras Credito 30% mes sgte 30% 58,678.72 4,780.34 4,899.85 4,899.85 Sueldos 5% 20,837.25 1,736.44 1,736.44 1,736.44 Beneficios Sociales 35% 35% 7,293.04 607.75 607.75 607.75 Alquiler 4,000.00 333.33 333.33 333.33 Gastos generales 1,500.00 125.00 125.00 125.00 Pagos de Impuestos 10,785.25
248,689.87 19,715.84 19,835.34 19,835.34 Total Flujo Operativo 30,721.22 3,275.34 3,326.56 3,429.00
ESTADO DE RESULTADOS - AÑO 4Ventas 279,991.56 (-) Costo de ventas (195,994.09)
Utilidad Bruta 83,997.47 Egresos GASTOS EN PUBLICIDAD 8,399.75 Sueldo y Salarios 20,837.25 Beneficios Sociales 7,293.04 Alquiler 4,000.00 Gastos Generales 1,500.00 Depreciación Activos 14,500.00
Total Egresos 56,530.03
InteresesUtilidad antes de impuestos 27,467.43 Impuesto 40% 10,986.97 Utilidad Liquida del Ejercicio 16,480.46
abr may jun jul ago sep oct 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63
13,999.58 13,999.58 13,999.58 13,999.58 13,999.58 13,999.58 13,999.58 16,332.84 16,332.84 16,332.84 16,332.84 16,332.84 16,332.84 16,332.84
6,999.79 6,999.79 6,999.79 6,999.79 6,999.79 6,999.79 6,999.79 4,199.87 4,199.87 4,199.87 4,199.87 4,199.87 4,199.87 4,199.87 2,799.92 2,799.92 2,799.92 2,799.92 2,799.92 2,799.92 2,799.92 9,333.05 9,333.05 9,333.05 9,333.05 9,333.05 9,333.05 9,333.05 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63
23,332.63 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63 23,332.63
699.98 699.98 699.98 699.98 699.98 699.98 699.98 11,432.99 11,432.99 11,432.99 11,432.99 11,432.99 11,432.99 11,432.99 4,899.85 4,899.85 4,899.85 4,899.85 4,899.85 4,899.85 4,899.85 1,736.44 1,736.44 1,736.44 1,736.44 1,736.44 1,736.44 1,736.44 607.75 607.75 607.75 607.75 607.75 607.75 607.75 333.33 333.33 333.33 333.33 333.33 333.33 333.33 125.00 125.00 125.00 125.00 125.00 125.00 125.00 10,785.25 30,620.59 19,835.34 19,835.34 19,835.34 19,835.34 19,835.34 19,835.34 (7,287.96) 3,497.29 3,497.29 3,497.29 3,497.29 3,497.29 3,497.29
nov dic 23,332.63 23,332.63
13,999.58 13,999.58 16,332.84 16,332.84
6,999.79 6,999.79 4,199.87 4,199.87 2,799.92 2,799.92 9,333.05 9,333.05 23,332.63 23,332.63
23,332.63 23,332.63
699.98 699.98 11,432.99 11,432.99 4,899.85 4,899.85 1,736.44 1,736.44 607.75 607.75 333.33 333.33 125.00 125.00
19,835.34 19,835.34 3,497.29 3,497.29
FLUJO OPERATIVO AÑO 5
PRONOSTICO DE VENTASANUAL ene feb mar
VENTAS 286,991.35 23,915.95 23,915.95 23,915.95
Ctas x Cobrar credito 60% 172,194.81 14,349.57 14,349.57 14,349.57 Gastos en compras 70% 200,893.95 16,741.16 16,741.16 16,741.16
Ctas x Cobrar 30 dias 50% 85,922.41 6,999.79 7,174.78 7,174.78 Ctas x Cobrar 60 dias 30% 51,448.45 4,199.87 4,199.87 4,304.87 Ctas x Cobrar 90 dias 20% 34,228.97 2,799.92 2,799.92 2,799.92 Ctas x Cobrar contado 40% 114,796.54 9,566.38 9,566.38 9,566.38 Total ingresos x Vtas 286,396.37 23,565.96 23,740.95 23,845.95
FLUJO CAJA OPERATIVOINGRESOS
Ventas 286,396.37 23,565.96 23,740.95 23,845.95 EGRESOS
Gastos de Publicidad 3% 8,609.74 717.48 717.48 717.48 Compras al Contado 70% 140,625.76 11,718.81 11,718.81 11,718.81
Compras Credito 30% mes sgte 30% 60,145.69 4,899.85 5,022.35 5,022.35 Sueldos 5% 21,879.11 1,823.26 1,823.26 1,823.26 Beneficios Sociales 35% 35% 7,657.69 638.14 638.14 638.14 Alquiler 4,000.00 333.33 333.33 333.33 Gastos generales 1,500.00 125.00 125.00 125.00 Pagos de Impuestos 10,986.97
255,404.97 20,255.88 20,378.37 20,378.37 Total Flujo Operativo 30,991.40 3,310.08 3,362.58 3,467.57
ESTADO DE RESULTADOS - AÑO 5Ventas 286,991.35 (-) Costo de ventas (200,893.95)
Utilidad Bruta 86,097.41 Egresos GASTOS EN PUBLICIDAD 8,609.74 Sueldo y Salarios 21,879.11 Beneficios Sociales 7,657.69 Alquiler 4,000.00 Gastos Generales 1,500.00 Depreciación Activos 14,500.00
Total Egresos 58,146.54
InteresesUtilidad antes de impuestos 27,950.86 Impuesto 40% 11,180.35 Utilidad Liquida del Ejercicio 16,770.52
abr may jun jul ago sep oct 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95
14,349.57 14,349.57 14,349.57 14,349.57 14,349.57 14,349.57 14,349.57 16,741.16 16,741.16 16,741.16 16,741.16 16,741.16 16,741.16 16,741.16
7,174.78 7,174.78 7,174.78 7,174.78 7,174.78 7,174.78 7,174.78 4,304.87 4,304.87 4,304.87 4,304.87 4,304.87 4,304.87 4,304.87 2,869.91 2,869.91 2,869.91 2,869.91 2,869.91 2,869.91 2,869.91 9,566.38 9,566.38 9,566.38 9,566.38 9,566.38 9,566.38 9,566.38 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95
23,915.95 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95 23,915.95
717.48 717.48 717.48 717.48 717.48 717.48 717.48 11,718.81 11,718.81 11,718.81 11,718.81 11,718.81 11,718.81 11,718.81 5,022.35 5,022.35 5,022.35 5,022.35 5,022.35 5,022.35 5,022.35 1,823.26 1,823.26 1,823.26 1,823.26 1,823.26 1,823.26 1,823.26 638.14 638.14 638.14 638.14 638.14 638.14 638.14 333.33 333.33 333.33 333.33 333.33 333.33 333.33 125.00 125.00 125.00 125.00 125.00 125.00 125.00 10,986.97 31,365.35 20,378.37 20,378.37 20,378.37 20,378.37 20,378.37 20,378.37 (7,449.40) 3,537.57 3,537.57 3,537.57 3,537.57 3,537.57 3,537.57
nov dic 23,915.95 23,915.95
14,349.57 14,349.57 16,741.16 16,741.16
7,174.78 7,174.78 4,304.87 4,304.87 2,869.91 2,869.91 9,566.38 9,566.38 23,915.95 23,915.95
23,915.95 23,915.95
717.48 717.48 11,718.81 11,718.81 5,022.35 5,022.35 1,823.26 1,823.26 638.14 638.14 333.33 333.33 125.00 125.00
20,378.37 20,378.37 3,537.57 3,537.57
FLUJO OPERATIVO AÑO 6
PRONOSTICO DE VENTASANUAL ene feb mar
VENTAS 294,166.14 24,513.84 24,513.84 24,513.84
Ctas x Cobrar credito 60% 176,499.68 14,708.31 14,708.31 14,708.31 Gastos en compras 70% 205,916.29 17,159.69 17,159.69 17,159.69
Ctas x Cobrar 30 dias 50% 88,070.47 7,174.78 7,354.15 7,354.15 Ctas x Cobrar 60 dias 30% 52,734.66 4,304.87 4,304.87 4,412.49 Ctas x Cobrar 90 dias 20% 35,084.69 2,869.91 2,869.91 2,869.91 Ctas x Cobrar contado 40% 117,666.45 9,805.54 9,805.54 9,805.54 Total ingresos x Vtas 293,556.28 24,155.11 24,334.48 24,442.10
FLUJO CAJA OPERATIVOINGRESOS
Ventas 293,556.28 24,155.11 24,334.48 24,442.10 EGRESOS
Gastos de Publicidad 3% 8,824.98 735.42 735.42 735.42 Compras al Contado 70% 144,141.41 12,011.78 12,011.78 12,011.78
Compras Credito 30% mes sgte 30% 61,649.33 5,022.35 5,147.91 5,147.91 Sueldos 5% 22,973.07 1,914.42 1,914.42 1,914.42 Beneficios Sociales 35% 35% 8,040.57 670.05 670.05 670.05 Alquiler 4,000.00 333.33 333.33 333.33 Gastos generales 1,500.00 125.00 125.00 125.00 Pagos de Impuestos 11,180.35
262,309.71 20,812.35 20,937.91 20,937.91 Total Flujo Operativo 31,246.57 3,342.75 3,396.56 3,504.19
ESTADO DE RESULTADOS - AÑO 6Ventas 294,166.14 (-) Costo de ventas (205,916.29)
Utilidad Bruta 88,249.84 Egresos GASTOS EN PUBLICIDAD 8,824.98 Sueldo y Salarios 22,973.07 Beneficios Sociales 8,040.57 Alquiler 4,000.00 Gastos Generales 1,500.00 Depreciación Activos 14,500.00
Total Egresos 59,838.63
InteresesUtilidad antes de impuestos 28,411.21 Impuesto 40% 11,364.49 Utilidad Liquida del Ejercicio 17,046.73
abr may jun jul ago sep oct 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84
14,708.31 14,708.31 14,708.31 14,708.31 14,708.31 14,708.31 14,708.31 17,159.69 17,159.69 17,159.69 17,159.69 17,159.69 17,159.69 17,159.69
7,354.15 7,354.15 7,354.15 7,354.15 7,354.15 7,354.15 7,354.15 4,412.49 4,412.49 4,412.49 4,412.49 4,412.49 4,412.49 4,412.49 2,941.66 2,941.66 2,941.66 2,941.66 2,941.66 2,941.66 2,941.66 9,805.54 9,805.54 9,805.54 9,805.54 9,805.54 9,805.54 9,805.54 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84
24,513.84 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84 24,513.84
735.42 735.42 735.42 735.42 735.42 735.42 735.42 12,011.78 12,011.78 12,011.78 12,011.78 12,011.78 12,011.78 12,011.78 5,147.91 5,147.91 5,147.91 5,147.91 5,147.91 5,147.91 5,147.91 1,914.42 1,914.42 1,914.42 1,914.42 1,914.42 1,914.42 1,914.42 670.05 670.05 670.05 670.05 670.05 670.05 670.05 333.33 333.33 333.33 333.33 333.33 333.33 333.33 125.00 125.00 125.00 125.00 125.00 125.00 125.00 11,180.35 32,118.26 20,937.91 20,937.91 20,937.91 20,937.91 20,937.91 20,937.91 (7,604.41) 3,575.93 3,575.93 3,575.93 3,575.93 3,575.93 3,575.93
nov dic 24,513.84 24,513.84
14,708.31 14,708.31 17,159.69 17,159.69
7,354.15 7,354.15 4,412.49 4,412.49 2,941.66 2,941.66 9,805.54 9,805.54 24,513.84 24,513.84
24,513.84 24,513.84
735.42 735.42 12,011.78 12,011.78 5,147.91 5,147.91 1,914.42 1,914.42 670.05 670.05 333.33 333.33 125.00 125.00
20,937.91 20,937.91 3,575.93 3,575.93