Documentos de Académico
Documentos de Profesional
Documentos de Cultura
RAZN
CONCEPTO
VALORES
BASE 1
2008
2008
100 2008
VENTAS UNIDADES
PRECIO DE VENTA UNITARIO
2009
5500
6,650
100
100
VENTAS EN VALOR
550,000
COSTO DE VENTA
240,000
0.4363636
UTILIDAD BRUTA
310,000
665000
43.64%
290181.82
374,818
GASTOS DE OPERATIVOS
GASTOS DE VENTA
135,000
0.2454545
24.55%
163227.27
GASTOS DE ADMN.
65,000
65,000
UAII
110,000
146,591
GASTOS FINANCIEROS
84,000
84,000
UAI
26,000
62,591
9880
23784.545
16,120
38,806
8060
19403.182
UTILIDADES RETENIDAS
8060
19403.182
RENDIMIENTO VAII %
RENDIMIENTO VAI %
RENDIMIENTO UDI %
RENDIMIENTO DIVIDENDOS
20%
5%
3%
1%
22%
9%
6%
3%
VALORES
VALORES
2010
2011
8,420
9,320
100
100
842000
932000
367418.18
406690.909
474,582
525,309
206672.73
228763.636
65,000
65,000
202,909
231,545
84,000
84,000
118,909
147,545
45185.455
56067.2727
73,724
91,478
36861.818
45739.0909
36861.818
45739.0909
24%
14%
9%
4%
25%
16%
10%
5%
DATO REAL
PROYECTADO
BALANCE GENERAL
ACTIVOS
EFECTIVO (CAJA Y BCO.)
CXC
INVENTARIOS
2008
2009
2010
2011
100,000.00
89,700.00
130,100.00
10,000.00
108,450.42
533,934.55
10,000.00
137,316.17
676,049.45
10,000.00
151,993.67
748,311.27
TOTAL
ACTIVO CIRCULANTE
319,800.00
652,384.96
823,365.62
910,304.94
40,000.00
40,000.00
40,000.00
40,000.00
30,000.00
120,000.00
80,000.00
-50,000.00
30,000.00
120,000.00
80,000.00
-50,000.00
30,000.00
120,000.00
80,000.00
-50,000.00
30,000.00
120,000.00
80,000.00
-50,000.00
220,000.00
539,800.00
220,000.00
872,384.96
-290,327.69
582,057.27
220,000.00
1,043,365.62
-396,268.89
647,096.73
220,000.00
1,130,304.94
-450,137.30
680,167.64
CXP
ACREEDORES
27,100.00
50,000.00
32,766.36
50,000.00
41,487.64
50,000.00
45,922.18
50,000.00
TOTAL PASIVOS
EQUIPO DE OFICINA
EQUIPO DE COMPUTO
EQUIPO DE REPARTO
EQUIPO DE TRANSPORTE
DEPRECIACION
TOTAL
ACTIVOS FIJOS
ACTIVOS TOTALES
SUPERAVIT
ACTIVOS TOTALES + SUPERAVIT
PASIVOS
77,100.00
82,766.36
91,487.64
95,922.18
CAPITAL CONTABLE
CAPITAL SOCIAL
UAI
436,700.00
26,000.00
436,700.00
62,590.91
436,700.00
118,909.09
436,700.00
147,545.45
462,700.00
539,800.00
499,290.91
582,057.27
555,609.09
647,096.73
584,245.45
680,167.64
5.95%
5.62%
14.33%
12.54%
27.23%
21.40%
33.79%
25.25%
DEFICIT
PAS + CC + DEFICIT
RENDIMIENTO DE CAP. SOCIABLE
RENDIMIENTO DE CAP. CONTABLE
RAZON
PPC=
PPP=
ROT. INV.=
LIQUIDEZ=
RAZON
PPC=
PPP=
ROT. INV.=
LIQUIDEZ=
RAZON
PPC=
PPP=
ROT. INV.=
LIQUIDEZ=
CxC
CxP
INVENTARIOS
LIQUIDEZ
CxC
CxP
INVENTARIOS
55417
36273
48364
VALORES
70167
45927
61236
LIQUIDEZ
VALORES
CxC
CxP
INVENTARIOS
LIQUIDEZ
VALORES
77667
50836
67782
Io= Capital
Social
Costo de
oportunidad
AO
2009
2010
2011
UAI
DEPRECIASIN
FEE
Inversin Original
436700
16%
UAI
MONTOS
CP INTERES
112,590.91
0.16
168,909.09
0.16
197,545.45
0.16
VALOR PRESENTE NETO
n
1
2
3
2009
62,590.91
2010
118,909.09
2011
147,545.45
50000
112,590.91
50000
168,909.09
50000
197,545.45
FED
Io
VPN
349147.1099
436700
-87552.89009
VP= M /(1+i)^n
97061.12853
125526.9701
126559.0113
349147.1099