ENE

VENTAS
COSTO VTAS
UTL.BRUTA

65.16%

G.ADM.
UTIL.A.IMPT.
IMPUESTO
UTIL.NETA

34%

FEB
108,000.00
70,372.80
37,627.20

ESTADO GANANCIAS Y PERDIDAS

MAR
ABR
126,000.00
145,000.00
125,000.00
82,101.60
94,482.00
81,450.00
43,898.40
50,518.00
43,550.00

196,333.33
-158,706.13

196,333.33
-152,434.93

196,333.33
-145,815.33

196,333.33
-152,783.33

-53,960.09
-104,746.05

-51,827.88
-100,607.06

-49,577.21
-96,238.12

-51,946.33
-100,837.00

530,000.00
488,700.00
-70,372.80
948,327.20

948,327.20
488,700.00
-82,101.60
1,354,925.60

1,354,925.60
488,700.00
-94,482.00
1,749,143.60

1,749,143.60
488,700.00
-81,450.00
2,156,393.60

225,083.33
255,000.00

225,083.33
225,083.33

225,083.33
225,083.33

225,083.33
225,083.33

PRODUCCION
INVENTARIO INICIAL
PRODUCCION
COSTO VTAS
INVENTARIO FINAL
PRESUPUESTO PROVEEDORES
INSUMOS
PAGO PROVEED.

PRESUPUESTO DE TESORERIA: FLUJO DE CAJA

VTAS
PAGO PROVEEDORES
IMPPRESTAMO L.P. (h)
G.ADM.
M.O.
TOTAL CAPITAL OPERATIVO
CAJA NETA
CAJA INICIAL
CAJA FINAL
CREDITO BANCARIO
ACUMULADO
CAJA FINAL BANCO

IMPUESTO INIC.
RESULTADO IMP.
PAGO IMPUESTO

1,778,000.00

850,000.00

108,000.00

126,000.00

255,000.00

225,083.33

225,083.33
80,000.00

225,083.33
31,000.00

196,333.33
263,616.67
714,950.00

196,333.33
263,616.67
685,033.33

196,333.33
263,616.67
765,033.33

196,333.33
263,616.67
716,033.33

1,063,050.00
175,000.00
1,238,050.00

164,966.67
558,050.00
723,016.67

-657,033.33
723,016.67
65,983.33

-590,033.33
175,000.00
-415,033.33

-680,000.00
558,050.00

723,016.67

109,016.67
109,016.67
175,000.00

590,033.33
699,050.00
175,000.00

80,000.00
-53,960.09
-

26,039.91
-51,827.88
-

-25,787.96
-49,577.21
80,000.00

-155,365.18
-51,946.33
31,000.00

IM.FINAL

26,039.91

-25,787.96

-155,365.18

-238,311.51

BALANCE
CAJA BCOS
CXC (CLIENTES)
INVENTARIO
ACT. CIRCULANTE

558,050.00
958,000.00
948,327.20
2,464,377.20

723,016.67
234,000.00
1,354,925.60
2,311,942.27

175,000.00
271,000.00
1,749,143.60
2,195,143.60

175,000.00
270,000.00
2,156,393.60
2,601,393.60

ACT. FIJOS
ACT. TOTAL

1,070,000.00
3,534,377.20

1,070,000.00
3,381,942.27

1,070,000.00
3,265,143.60

1,070,000.00
3,671,393.60

225,083.33
26,039.91
50,000.00
301,123.25

225,083.33
-25,787.96
50,000.00
249,295.37

225,083.33
109,016.67
-155,365.18
50,000.00
228,734.82

225,083.33
699,050.00
-238,311.51
50,000.00
735,821.82

400,000.00
2,833,253.95
3,534,377.20

400,000.00
2,732,646.90
3,381,942.27

400,000.00
2,636,408.78
3,265,143.60

400,000.00
2,535,571.78
3,671,393.60

0.00

0.00

0.00

0.00

PROVEEDORES
CXP
IMP. FINAL
PAGO C.P.
TOTAL PASIVO
DEUDA L.P
PATRIMONIO
TOTAL PATRIMONIO

TASA:

ENE
INTERES XACUM.

FEB
-

SIN IMPUESTO
41,496.66
UTILIDAD REAL (DESCONTAR GASTO473,039.34
FINANCIERO)

MAR
-

11%
((1+0.11)12/360) -1 =
ABR
379.89
2,436.00

ESTADO GANANCIAS Y PERDIDAS

MAY
JUN
JUL
AGO
SEP
125,000.00
125,000.00
145,000.00
1,458,000.00
1,655,000.00
81,450.00
81,450.00
94,482.00
950,032.80
1,078,398.00
43,550.00
43,550.00
50,518.00
507,967.20
576,602.00
196,333.33
-152,783.33

196,333.33
-152,783.33

196,333.33
-145,815.33

196,333.33
311,633.87

196,333.33
380,268.67

-51,946.33
-100,837.00

-51,946.33
-100,837.00

-49,577.21
-96,238.12

105,955.51
205,678.35

129,291.35
250,977.32

2,156,393.60
488,700.00
-81,450.00
2,563,643.60

2,563,643.60
488,700.00
-81,450.00
2,970,893.60

2,970,893.60
488,700.00
-94,482.00
3,365,111.60

3,365,111.60
488,700.00
-950,032.80
2,903,778.80

2,903,778.80
488,700.00
-1,078,398.00
2,314,080.80

225,083.33
225,083.33

225,083.33
225,083.33

225,083.33
225,083.33

225,083.33
225,083.33

225,083.33
225,083.33

PRESUPUESTO DE TESORERIA: FLUJO DE CAJA

145,000.00

125,000.00

125,000.00

125,000.00

145,000.00

225,083.33

225,083.33

225,083.33

225,083.33
31,000.00

196,333.33
263,616.67
685,033.33

225,083.33
32,000.00
25,000.00
196,333.33
263,616.67
742,033.33

196,333.33
263,616.67
685,033.33

196,333.33
263,616.67
685,033.33

196,333.33
263,616.67
716,033.33

-540,033.33
175,000.00
-365,033.33

-617,033.33
175,000.00
-442,033.33

-560,033.33
175,000.00
-385,033.33

-560,033.33
175,000.00
-385,033.33

-571,033.33
175,000.00
-396,033.33

540,033.33
1,239,083.33
175,000.00

617,033.33
1,856,116.67
175,000.00

560,033.33
2,416,150.00
175,000.00

560,033.33
2,976,183.33
175,000.00

571,033.33
3,547,216.67
175,000.00

-238,311.51
-51,946.33

-290,257.84
-51,946.33
32,000.00

-374,204.18
-49,577.21

-423,781.39
105,955.51

-317,825.87
129,291.35
31,000.00

-290,257.84

-374,204.18

-423,781.39

-317,825.87

-219,534.53

175,000.00
250,000.00
2,563,643.60
2,988,643.60

175,000.00
250,000.00
2,970,893.60
3,395,893.60

175,000.00
270,000.00
3,365,111.60
3,810,111.60

175,000.00
1,603,000.00
2,903,778.80
4,681,778.80

175,000.00
3,113,000.00
2,314,080.80
5,602,080.80

1,070,000.00
4,058,643.60

1,070,000.00
4,465,893.60

1,070,000.00
4,880,111.60

1,070,000.00
5,751,778.80

1,070,000.00
6,672,080.80

225,083.33
1,239,083.33
-290,257.84
50,000.00
1,223,908.82

225,083.33
1,856,116.67
-374,204.18
50,000.00
1,756,995.82

225,083.33
2,416,150.00
-423,781.39
50,000.00
2,267,451.94

225,083.33
2,976,183.33
-317,825.87
50,000.00
2,933,440.79

225,083.33
3,547,216.67
-219,534.53
50,000.00
3,602,765.47

400,000.00
2,434,734.78
4,058,643.60

375,000.00
2,333,897.78
4,465,893.60

375,000.00
2,237,659.66
4,880,111.60

375,000.00
2,443,338.01
5,751,778.80

375,000.00
2,694,315.33
6,672,080.80

0.00

0.00

0.00

0.00

((1+0.11)12/360) -1 =
MAY

0.0034847
JUN
4,317.86

JUL
6,468.06

AGO
8,419.62

SEP
10,371.18

12,361.07

OCT
1,925,000.00
1,254,330.00
670,670.00

NOV
DIC
TOTAL
2,057,000.00
1,006,000.00
9,000,000.00
1,340,341.20
655,509.60
5,864,400.00
716,658.80
350,490.40
3,135,600.00

196,333.33
474,336.67

196,333.33
520,325.47

196,333.33
154,157.07

2,356,000.00
779,600.00

161,274.47
313,062.20

176,910.66
343,414.81

52,413.40
101,743.66

265,064.00
514,536.00

2,314,080.80
488,700.00
-1,254,330.00
1,548,450.80

1,548,450.80
488,700.00
-1,340,341.20
696,809.60

696,809.60
488,700.00
-655,509.60
530,000.00

23,101,558.80
5,864,400.00
-5,864,400.00
23,101,558.80

225,083.33
225,083.33

225,083.33
225,083.33

225,083.33
225,083.33

1,458,000.00

1,655,000.00

1,925,000.00

225,083.33

225,083.33

196,333.33
263,616.67
685,033.33

196,333.33
263,616.67
685,033.33

225,083.33
32,000.00
25,000.00
196,333.33
263,616.67
742,033.33

772,966.67
175,000.00
947,966.67

969,966.67
175,000.00
1,144,966.67

1,182,966.67
175,000.00
1,357,966.67

-772,966.67
2,774,250.00
175,000.00

-969,966.67
1,804,283.33
175,000.00

-1,182,966.67
621,316.67
175,000.00

-219,534.53
161,274.47

-58,260.06
176,910.66

118,650.60
52,413.40
32,000.00

139064.00

-58,260.06

118,650.60

139,064.00

175,000.00
3,580,000.00
1,548,450.80
5,303,450.80

175,000.00
3,982,000.00
696,809.60
4,853,809.60

175,000.00
3,063,000.00
530,000.00
3,768,000.00

1,070,000.00
6,373,450.80

1,070,000.00
5,923,809.60

1,070,000.00
4,838,000.00

225,083.33
2,774,250.00
-58,260.06
50,000.00
2,991,073.27

225,083.33
1,804,283.33
118,650.60
50,000.00
2,198,017.26

225,083.33
621,316.67
139,064.00
50,000.00
1,035,464.00

375,000.00
3,007,377.53
6,373,450.80

375,000.00
3,350,792.34
5,923,809.60

350,000.00
3,452,536.00
4,838,000.00

56,816,625.47

0.00

0.00

0.00

0.00

OCT

NOV
9,667.50

DIC
6,287.43

ACTIVO

56,816,625.47

PASIVO

514,536.00

TOTAL
2,165.12

62,873.73

ENE
VENTAS
PAGO PROVEEDORES
IMPUESTO
PRESTAMOA LARGO PLAZO
G.ADMINISTRAT.
M.O.
TOTAL CAPITAL OPERATIVO

FEB
1778000

MAR
850000

ABR
108000

MAY
126000

145000

JUN

JUL
125000

AGO
125000

SEP
125000

OCT
145000

NOV
1458000

DIC
1655000

1925000

ENE

FEB

MAR

CAJA
CLIENTES
EXISTENCIAS
ACT.CIRCULANTE
ACT.FIJO NETO
ACT.TOTAL

175000
2628000
530000
3333000
1070000
4403000

787000
958000
530000
2275000
1070000
3345000

1366000
234000
530000
2130000
1070000
3200000

1110000
271000
530000
1911000
1070000
2981000

PROVEEDORES
CRED.BANCARIO
IMP.A PAGAR
PORCION C.P.
PASIVO EXIGIBLE C.P.

255000
680000
80000
50000
1065000

33000
0
27000
50000
110000

38000
0
-24000
50000
64000

43000
0
-153000
50000
-60000

DEUDA L.P.
RECURSOS PROPIOS

400000
2938000

400000
2835304

400000
2736172

400000
2640802

PASIVO TOTAL

4403000

3345304

3200172

2980802

ENE
VTAS
COSTE MERCADERIAS VENDIDAS
UTILIDAD BRUTA

70%

GASTOS OPERATIVOS
RESULTADO ANTES DE IMP.
IMP.
UTILIDAD NETA

34%

FEB

MAR

108,000.00
75,600.00
32,400.00

126,000.00
88,200.00
37,800.00

145,000.00
101,500.00
43,500.00

188,000.00
-155,600.00

188,000.00
-150,200.00

188,000.00
-144,500.00

-52,904.00
-102,696.00

-51,068.00
-99,132.00

-49,130.00
-95,370.00

PRODUCCION
INVENTARIO INICIAL
PRODUCCION
COSTO DE VENTAS
INVENTARIO FINAL

530,000.00
75,600.00
-75,600.00
530,000.00

530,000.00
88,200.00
-88,200.00
530,000.00

530,000.00
101,500.00
-101,500.00
530,000.00

33,000.00
255,000.00

38,000.00
33,000.00

43,000.00
38,000.00

1,778,000.00

850,000.00

108,000.00

255,000.00

33,000.00

38,000.00
80,000.00

188,000.00
42,600.00
485,600.00

188,000.00
50,200.00
271,200.00

188,000.00
58,500.00
364,500.00

1,292,400.00
175,000.00
1,467,400.00

578,800.00
787,400.00
1,366,200.00

-256,500.00
1,366,200.00
1,109,700.00

-680,000.00
787,400.00

1,366,200.00

1,109,700.00

IMPUESTO INIC.
RESULTADO IMP.
PAGO IMPUESTO
IMP.FINAL

80,000.00
-52,904.00
27,096.00

27,096.00
-51,068.00
-23,972.00

-23,972.00
-49,130.00
80,000.00
-153,102.00

CAJA BCOS
CXC (CLIENTES)
INVENTARIO

787,400.00
958,000.00
530,000.00

1,366,200.00
234,000.00
530,000.00

1,109,700.00
271,000.00
530,000.00

POLITICA DE PROVEEDORES
PROVEEDORES (M.P)
PAGO PROVEEDORES

INGRESO
PAGO PROVEEDORES
IMPUESTO
PRESTAMO L.P. (amortizacion)
G.ADMINISTRATIVOS
M.O.
TOTAL CAPITAL OPERATIVO
CAJA NETA (CASH FLOW)
CAJA INICIAL(antes bancos)
CAJA FINAL
CREDITO BANCARIO
ACUMULADO
CAJA FINAL(despues bancos)

255000

ACT. CIRCULANTE

2,275,400.00

2,130,200.00

1,910,700.00

ACT. FIJOS
ACT. TOTAL

1,070,000.00
3,345,400.00

1,070,000.00
3,200,200.00

1,070,000.00
2,980,700.00

33,000.00
27,096.00
50,000.00
110,096.00

38,000.00
-23,972.00
50,000.00
64,028.00

43,000.00
-153,102.00
50,000.00
-60,102.00

400,000.00
2,835,304.00
3,345,400.00

400,000.00
2,736,172.00
3,200,200.00

400,000.00
2,640,802.00
2,980,700.00

PROVEEDORES
CXP
IMP. FINAL
PAGO C.P.
TOTAL PASIVO
DEUDA L.P
PATRIMONIO
TOTAL PATRIMONIO

BALANCE

ABR

MAY

JUN

JUL

AGO

SEP

924000
270000
530000
1724000
1070000
2794000

794000
250000
530000
1574000
1070000
2644000

587000
250000
530000
1367000
1070000
2437000

428000
270000
530000
1228000
1070000
2298000

175000
1603000
530000
2308000
1070000
3378000

175000
3113000
530000
3818000
1070000
4888000

38000
0
-235000
50000
-147000

37000
0
-286000
50000
-199000

38000
0
-369000
50000
-281000

44000
0
-419000
50000
-325000

438000
437000
-334000
50000
591000

496000
1611000
-260000
50000
1897000

400000
2541472

400000
2442142

375000
2342812

375000
2247442

375000
2412046

375000
2615656

2794472

2643142

2436812

2297442

3378046

4887656

ESTADO DE RESULTADOS
ABR

MAY

JUN

JUL

AGO

SEP

125,000.00
87,500.00
37,500.00

125,000.00
87,500.00
37,500.00

125,000.00
87,500.00
37,500.00

145,000.00
101,500.00
43,500.00

1,458,000.00
1,020,600.00
437,400.00

1,655,000.00
1,158,500.00
496,500.00

188,000.00
-150,500.00

188,000.00
-150,500.00

188,000.00
-150,500.00

188,000.00
-144,500.00

188,000.00
249,400.00

188,000.00
308,500.00

-51,170.00
-99,330.00

-51,170.00
-99,330.00

-51,170.00
-99,330.00

-49,130.00
-95,370.00

84,796.00
164,604.00

104,890.00
203,610.00

530,000.00
87,500.00
-87,500.00
530,000.00

530,000.00
87,500.00
-87,500.00
530,000.00

530,000.00
87,500.00
-87,500.00
530,000.00

530,000.00
101,500.00
-101,500.00
530,000.00

530,000.00
1,020,600.00
-1,020,600.00
530,000.00

530,000.00
1,158,500.00
-1,158,500.00
530,000.00

38,000.00
43,000.00

37,000.00
38,000.00

38,000.00
37,000.00

44,000.00
38,000.00

438,000.00
44,000.00

496,000.00
438,000.00

FLUJO DE CAJA (INGRESO Y SALIDAD DE DINERO)

PRESUPUESTO DE TESORERIA: FLUJO DE CAJA
126,000.00

145,000.00

125,000.00

125,000.00

125,000.00

145,000.00

43,000.00
31,000.00

38,000.00

37,000.00
32,000.00

38,000.00

44,000.00

438,000.00
31,000.00

188,000.00
582,600.00
814,600.00

188,000.00
662,500.00
1,319,500.00

188,000.00
49,500.00
311,500.00

188,000.00
50,500.00
276,500.00

188,000.00
49,500.00
306,500.00

25,000.00
188,000.00
57,500.00
308,500.00

-185,500.00
1,109,700.00
924,200.00

-131,500.00
924,200.00
792,700.00

-181,500.00
792,700.00
611,200.00

-183,500.00
611,200.00
427,700.00

-689,600.00
427,700.00
-261,900.00

-1,174,500.00
175,000.00
-999,500.00

924,200.00

792,700.00

611,200.00

427,700.00

436,900.00
436,900.00
175,000.00

1,174,500.00
1,611,400.00
175,000.00

-153,102.00
-51,170.00
31,000.00
-235,272.00

-235,272.00
-51,170.00
-286,442.00

-286,442.00
-51,170.00
32,000.00
-369,612.00

-369,612.00
-49,130.00
-418,742.00

-418,742.00
84,796.00
-333,946.00

-333,946.00
104,890.00
31,000.00
-260,056.00

792,700.00
250,000.00
530,000.00

611,200.00
250,000.00
530,000.00

427,700.00
270,000.00
530,000.00

175,000.00
1,603,000.00
530,000.00

175,000.00
3,113,000.00
530,000.00

BALANCE
924,200.00
270,000.00
530,000.00

1,724,200.00

1,572,700.00

1,391,200.00

1,227,700.00

2,308,000.00

3,818,000.00

1,070,000.00
2,794,200.00

1,070,000.00
2,642,700.00

1,070,000.00
2,461,200.00

1,070,000.00
2,297,700.00

1,070,000.00
3,378,000.00

1,070,000.00
4,888,000.00

38,000.00
-235,272.00
50,000.00
-147,272.00

37,000.00
-286,442.00
50,000.00
-199,442.00

38,000.00
-369,612.00
50,000.00
-281,612.00

44,000.00
-418,742.00
50,000.00
-324,742.00

438,000.00
436,900.00
-333,946.00
50,000.00
590,954.00

496,000.00
1,611,400.00
-260,056.00
50,000.00
1,897,344.00

400,000.00
2,541,472.00
2,794,200.00

400,000.00
2,442,142.00
2,642,700.00

400,000.00
2,342,812.00
2,461,200.00

375,000.00
2,247,442.00
2,297,700.00

375,000.00
2,412,046.00
3,378,000.00

375,000.00
2,615,656.00
4,888,000.00

OCT

NOV

DIC

TOTAL

175000
3580000
530000
4285000
1070000
5355000

175000
3982000
530000
4687000
1070000
5757000

175000
3063000
530000
3768000
1070000
4838000

577000
1608000
-128000
50000
2107000

617000
1541000
18000
50000
2226000

302000
880000
25000
50000
1257000

375000
2872726

375000
3155932

350000
3231040

5354726

5756932

4838040

OCT

NOV

DIC

1070000 13910000
1070000

2701000

TOTAL

1,925,000.00
1,347,500.00
577,500.00

2,057,000.00
1,439,900.00
617,100.00

1,006,000.00
704,200.00
301,800.00

188,000.00
389,500.00

188,000.00
429,100.00

188,000.00
113,800.00

132,430.00
257,070.00

145,894.00
283,206.00

38,692.00
75,108.00

9,000,000.00
6,300,000.00
2,700,000.00
2,256,000.00
444,000.00
150,960.00
293,040.00

24,960.00

530,000.00
1,347,500.00
-1,347,500.00
530,000.00

530,000.00
1,439,900.00
-1,439,900.00
530,000.00

530,000.00
704,200.00
-704,200.00
530,000.00

577,000.00
496,000.00

617,000.00
577,000.00

302,000.00
617,000.00

1,458,000.00

1,655,000.00

1,925,000.00

496,000.00

577,000.00

188,000.00
770,500.00
1,454,500.00

188,000.00
822,900.00
1,587,900.00

617,000.00
32,000.00
25,000.00
188,000.00
402,200.00
1,264,200.00

3,500.00
175,000.00
178,500.00

67,100.00
175,000.00
242,100.00

660,800.00
175,000.00
835,800.00

-3,500.00
1,607,900.00
175,000.00

-67,100.00
1,540,800.00
175,000.00

-660,800.00
880,000.00
175,000.00

-260,056.00
132,430.00
-127,626.00

-127,626.00
145,894.00
18,268.00

18,268.00
38,692.00
32,000.00
24,960.00

175,000.00
3,580,000.00
530,000.00

175,000.00
3,982,000.00
530,000.00

175,000.00
3,063,000.00
530,000.00
ACTIVO

4,285,000.00

4,687,000.00

3,768,000.00

1,070,000.00
5,355,000.00

1,070,000.00
5,757,000.00

1,070,000.00
4,838,000.00

577,000.00
1,607,900.00
-127,626.00
50,000.00
2,107,274.00

617,000.00
1,540,800.00
18,268.00
50,000.00
2,226,068.00

302,000.00
880,000.00
24,960.00
50,000.00
1,256,960.00

375,000.00
2,872,726.00
5,355,000.00

375,000.00
3,155,932.00
5,757,000.00

350,000.00
3,231,040.00
4,838,000.00

ACTIVO

43,938,100.00

PASIVO

43,938,100.00

VTAS
ENE
FEB
MAR
ABR
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
ENE
FEB
MAR
ABR
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC

DEUDA FISCAL
70000
88000
98000
90000
88000
95000
98000
1173000
1390000
1620000
1778000
850000
108000
126000
145000
125000
125000
125000
145000
1458000
1655000
1925000
2057000
1006000

126000

293,040.00