By JAS UNMSM

SOLUCION COMERCIAL HOREB SAC

TEMA: PRESUPUESTO EMPRESA COMERCIAL
PRESUPUESTO DE VENTA
ENERO
LINEA A

LINEA B
TOTAL

CANTIDAD
VALOR DE VENTA UNITARIO
VALOR DE VENTA
CANTIDAD
VALOR DE VENTA UNITARIO
VALOR DE VENTA
CANTIDAD
VALOR DE VENTA

IGV
PRECIO DE VENTA

FEBRERO

SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
1,860
1,920
1,980
2,040
840.00
840.00
840.00
840.00
1,562,400.00
1,612,800.00
1,663,200.00
1,713,600.00
1,240
1,280
1,320
1,360
480.00
480.00
480.00
480.00
595,200.00
614,400.00
633,600.00
652,800.00
3,100.00
3,200.00
3,300.00
3,400.00
2,157,600.00
2,227,200.00
2,296,800.00
2,366,400.00
388,368.00
400,896.00
413,424.00
425,952.00
2,545,968.00
2,628,096.00
2,710,224.00
2,792,352.00

TOTAL
17,760.00
9,240.00
13,960,800.00
11,840.00
5,280.00
5,318,400.00
29,600.00
19,279,200.00
3,470,256.00
22,749,456.00

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
191,632.00
219,008.00
246,384.00
287,448.00
301,136.00
314,824.00
394,214.40
459,916.80
509,193.60
525,619.20
542,044.80
558,470.40
76,652.80
87,603.20
98,553.60
114,979.20
120,454.40
125,929.60
157,685.76
183,966.72
203,677.44
210,247.68
216,817.92
114,979.20
131,404.80
147,830.40
172,468.80
180,681.60
188,894.40
236,528.64
275,950.08
305,516.16
315,371.52
766,528.00
876,032.00
985,536.00 1,149,792.00 1,204,544.00 1,259,296.00
1,576,857.60
1,839,667.20
2,036,774.40
2,102,476.80
2,168,179.20
2,233,881.60
884,100.00
766,528.00
952,684.80
2,072,218.40 1,379,750.40 1,467,353.60 1,552,219.20
1,883,468.80
2,186,247.36
2,457,269.76
2,582,104.32
2,683,943.04
2,766,071.04

4,549,891.20
1,596,568.32
2,069,625.60
18,199,564.80
884,100.00
22,749,858.72

840
700.00
588,000.00
560
400.00
224,000.00
1,400.00
812,000.00
146,160.00
958,160.00

MARZO

960
700.00
672,000.00
640
400.00
256,000.00
1,600.00
928,000.00
167,040.00
1,095,040.00

ABRIL

1,080
700.00
756,000.00
720
400.00
288,000.00
1,800.00
1,044,000.00
187,920.00
1,231,920.00

MAYO

1,260
700.00
882,000.00
840
400.00
336,000.00
2,100.00
1,218,000.00
219,240.00
1,437,240.00

JUNIO

1,320
700.00
924,000.00
880
400.00
352,000.00
2,200.00
1,276,000.00
229,680.00
1,505,680.00

JULIO

1,380
700.00
966,000.00
920
400.00
368,000.00
2,300.00
1,334,000.00
240,120.00
1,574,120.00

AGOSTO

1,440
840.00
1,209,600.00
960
480.00
460,800.00
2,400.00
1,670,400.00
300,672.00
1,971,072.00

1,680
840.00
1,411,200.00
1,120
480.00
537,600.00
2,800.00
1,948,800.00
350,784.00
2,299,584.00

Condiciones comerciales
CREDITO 20%
40% A 30 DIAS
60% A 60 DIAS
CONTADO 80%
COBRO PERIODO ANTERIOR
TOTAL A COBRAR POR VENTAS
PRESUPUESTO DE PRODUCCION
ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

LINEA A

VOLUMEN DE VENTA
SALDO FINAL DESEADO
TOTAL NECESIDAD
( - ) SALDO INICIAL
TOTAL A PROD LINEA A

840
42
882
-500
382

960
48
1,008
-42
966

1,080
54
1,134
-48
1,086

1,260
63
1,323
-54
1,269

1,320
66
1,386
-63
1,323

1,380
69
1,449
-66
1,383

1,440
72
1,512
-69
1,443

1,680
84
1,764
-72
1,692

LINEA B

VOLUMEN DE VENTA
SALDO FINAL DESEADO
TOTAL NECESIDAD
( - ) SALDO INICIAL
TOTAL A PROD LINEA B

560
56
616
0
616

640
64
704
-56
648

720
72
792
-64
728

840
84
924
-72
852

880
88
968
-84
884

920
92
1,012
-88
924

960
96
1,056
-92
964

1,120
112
1,232
-96
1,136

PRESUPUESTO DE COMPRA DE MATERIA PRIMA MENSUAL

VOLUMEN PRODUCCION UND LINEA A
VAL COMPRA (35% VAL VTA) LINEA A
VALOR DE COMPRA MP LINEA A
IGV
PRECIO DE COMPRA MP LINEA A
VOLUMEN PRODUCCION UND LINEA B
VAL COMPRA (35% VAL VTA) LINEA B
VALOR DE COMPRA MP LINEA B
IGV
PRECIO DE COMPRA MP LINEA B

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

382
245.00
93,590.00
16,846.20
110,436.20

966
245.00
236,670.00
42,600.60
279,270.60

1,086
245.00
266,070.00
47,892.60
313,962.60

1,269
245.00
310,905.00
55,962.90
366,867.90

1,323
245.00
324,135.00
58,344.30
382,479.30

1,383
245.00
338,835.00
60,990.30
399,825.30

1,443
294.00
424,242.00
76,363.56
500,605.56

1,692
294.00
497,448.00
89,540.64
586,988.64

616
140.00
86,240.00
15,523.20
101,763.20

648
140.00
90,720.00
16,329.60
107,049.60

728
140.00
101,920.00
18,345.60
120,265.60

852
140.00
119,280.00
21,470.40
140,750.40

884
140.00
123,760.00
22,276.80
146,036.80

924
140.00
129,360.00
23,284.80
152,644.80

964
168.00
161,952.00
29,151.36
191,103.36

1,136
168.00
190,848.00
34,352.64
225,200.64

SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
1,860
1,920
1,980
2,040
93
96
99
102
1,953
2,016
2,079
2,142
-84
-93
-96
-99
1,869
1,923
1,983
2,043
1,240
124
1,364
-112
1,252

1,360
136
1,496
-132
1,364

11,840.00
1,184.00
13,024.00
-1,048.00
11,976.00

SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
1,869
1,923
1,983
2,043
294.00
294.00
294.00
294.00
549,486.00
565,362.00
583,002.00
600,642.00
98,907.48
101,765.16
104,940.36
108,115.56
648,393.48
667,127.16
687,942.36
708,757.56

17,362.00
3,234.00
4,790,387.00
862,269.66
5,652,656.66
11,976.00
1,848.00
1,881,712.00
338,708.16
2,220,420.16

Condiciones comerciales
Credito 90%
100% a 60 das
Contado 10%
Pago del periodo anterior
Total a pagar por compras

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
190,979.46
347,688.18
390,805.38
456,856.47
475,664.49
497,223.09
622,538.03
730,970.35
806,930.96
829,500.59
855,370.91
881,241.23
190,979.46
347,688.18
390,805.38
456,856.47
475,664.49
497,223.09
622,538.03
730,970.35
806,930.96
829,500.59
21,219.94
38,632.02
43,422.82
50,761.83
52,851.61
55,247.01
69,170.89
81,218.93
89,659.00
92,166.73
95,041.21
97,915.69
223,200.00
21,219.94
261,832.02
234,402.28
398,450.01
443,656.99
512,103.48
544,835.38
578,442.02
712,197.02
823,137.08
901,972.18
927,416.28

7,085,769.14
5,349,157.00
787,307.68
223,200.00
6,359,664.68

PRESUPUESTO DE MANO DE OBRA DIRECTA MENSUAL

VOLUMEN PRODUCCION UND LINEA A
VAL COMPRA (25% VAL VTA) LINEA A
VALOR DE MOD LINEA A

ENERO

VOLUMEN PRODUCCION UND LINEA B

VAL COMPRA (25% VAL VTA) LINEA B
VALOR DE MOD LINEA B
PRESUPUESTO DE CIF
COSTO DEL CIF MENSUAL (10% VAL VTA)
CIF GRAVADO CON IGV (50%)
CIF NO GRAVADO CON IGV(50%)
DEPRECIACION MENSUAL DE LA PLANTA

616.00
100.00
61,600.00

1,284
168.00
215,712.00
38,828.16
254,540.16

1,320
132
1,452
-128
1,324

1,364
168.00
229,152.00
41,247.36
270,399.36

382.00
175.00
66,850.00

1,252
168.00
210,336.00
37,860.48
248,196.48

1,280
128
1,408
-124
1,284

17,760.00
888.00
18,648.00
-1,286.00
17,362.00

1,324
168.00
222,432.00
40,037.76
262,469.76

FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
966.00
1,086.00
1,269.00
1,323.00
1,383.00
1,443.00
1,692.00
1,869.00
1,923.00
1,983.00
2,043.00
175.00
175.00
175.00
175.00
175.00
210.00
210.00
210.00
210.00
210.00
210.00
169,050.00
190,050.00
222,075.00
231,525.00
242,025.00
303,030.00
355,320.00
392,490.00
403,830.00
416,430.00
429,030.00
648.00
100.00
64,800.00

728.00
100.00
72,800.00

852.00
100.00
85,200.00

884.00
100.00
88,400.00

924.00
100.00
92,400.00

964.00
120.00
115,680.00

1,136.00
120.00
136,320.00

1,252.00
120.00
150,240.00

1,284.00
120.00
154,080.00

1,324.00
120.00
158,880.00

17,362.00
2,310.00
3,421,705.00

1,364.00
120.00
163,680.00

11,976.00
1,320.00
1,344,080.00

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
51,380.00
93,540.00
105,140.00
122,910.00
127,970.00
133,770.00
167,484.00
196,656.00
217,092.00
223,164.00
230,124.00
237,084.00
25,690.00
46,770.00
52,570.00
61,455.00
63,985.00
66,885.00
83,742.00
98,328.00
108,546.00
111,582.00
115,062.00
118,542.00
25,690.00
46,770.00
52,570.00
61,455.00
63,985.00
66,885.00
83,742.00
98,328.00
108,546.00
111,582.00
115,062.00
118,542.00
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67
41,666.67

1,906,314.00
953,157.00
953,157.00
500,000.00

COSTO DEL CIF TOTAL

PAGO CIF SIN IGV
PAGO CIF CON IGV

IGV VENTAS
IGV COMPRAS
POR EL CIF GRAVADO
POR SERVICIOS GASTO OPERATIVOS
POR MATERIA PRIMA
POR INVERSIONES
LIQUIDACION DEL IGV
CREDITO FISCAL
NETO A PAGAR

PRESUPUESTO DE COSTO DE VENTA

MATERIA PRIMA CONSUMIDA
II
COMPRAS MP
IF
MANO DE OBRA DIRECTA
CIF
COSTO DE PRODUCCION
CUP LINEA A
CUP LINEA B
IIPT DE PT
(-) IFPT DE PT
COSTO DE VENTA

93,046.67
25,690.00
30,314.20

278,750.67
118,542.00
139,879.56

2,406,314.00
953,157.00
1,124,725.26

CUADRO DE LIQUIDACION DEL IGV

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
146,160.00
167,040.00
187,920.00
219,240.00
229,680.00
240,120.00
300,672.00
350,784.00
388,368.00
400,896.00
413,424.00
425,952.00
41,378.40
72,360.00
81,338.40
95,072.40
99,028.80
103,518.00
129,608.64
152,115.84
167,957.28
172,704.96
178,092.00
237,479.04
4,624.20
8,418.60
9,462.60
11,061.90
11,517.30
12,039.30
15,073.56
17,699.04
19,538.28
20,084.76
20,711.16
21,337.56
4,384.80
5,011.20
5,637.60
6,577.20
6,890.40
7,203.60
9,020.16
10,523.52
11,651.04
12,026.88
12,402.72
12,778.56
32,369.40
58,930.20
66,238.20
77,433.30
80,621.10
84,275.10
105,514.92
123,893.28
136,767.96
140,593.32
144,978.12
149,362.92
54,000.00
104,781.60
94,680.00
106,581.60
124,167.60
130,651.20
136,602.00
171,063.36
198,668.16
220,410.72
228,191.04
235,332.00
188,472.96

3,470,256.00
1,530,653.76
171,568.26
104,107.68
1,200,977.82
54,000.00
1,939,602.24

104,781.60

135,206.67
46,770.00
55,188.60

94,680.00

146,806.67
52,570.00
62,032.60

106,581.60

164,576.67
61,455.00
72,516.90

124,167.60

169,636.67
63,985.00
75,502.30

130,651.20

175,436.67
66,885.00
78,924.30

136,602.00

209,150.67
83,742.00
98,815.56

171,063.36

238,322.67
98,328.00
116,027.04

198,668.16

258,758.67
108,546.00
128,084.28

220,410.72

264,830.67
111,582.00
131,666.76

228,191.04

271,790.67
115,062.00
135,773.16

235,332.00

188,472.96

1,939,602.24

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
179,830.00
327,390.00
367,990.00
430,185.00
447,895.00
468,195.00
586,194.00
688,296.00
759,822.00
781,074.00
805,434.00
829,794.00
179,830.00
327,390.00
367,990.00
430,185.00
447,895.00
468,195.00
586,194.00
688,296.00
759,822.00
781,074.00
805,434.00
829,794.00
128,450.00
233,850.00
262,850.00
307,275.00
319,925.00
334,425.00
418,710.00
491,640.00
542,730.00
557,910.00
575,310.00
592,710.00
93,046.67
135,206.67
146,806.67
164,576.67
169,636.67
175,436.67
209,150.67
238,322.67
258,758.67
264,830.67
271,790.67
278,750.67
401,326.67
696,446.67
777,646.67
902,036.67
937,456.67
978,056.67
1,214,054.67
1,418,258.67
1,561,310.67
1,603,814.67
1,652,534.67
1,701,254.67
531.75
515.82
512.97
509.64
508.88
508.06
605.31
602.73
601.35
600.99
600.60
600.23
321.75
305.82
302.97
299.64
298.88
298.06
353.31
350.73
349.35
348.99
348.60
348.23
300,000.00
40,351.52
44,331.37
49,514.16
57,277.79
59,887.42
62,477.82
77,500.18
89,911.79
99,245.04
102,366.30
105,474.49
-40,351.52
-44,331.37
-49,514.16
-57,277.79
-59,887.42
-62,477.82
-77,500.18
-89,911.79
-99,245.04
-102,366.30
-105,474.49
-108,582.67
660,975.15
692,466.82
772,463.88
894,273.03
934,847.04
975,466.27
1,199,032.30
1,405,847.06
1,551,977.41
1,600,693.41
1,649,426.47
1,698,146.49
-

6,672,099.00
6,672,099.00
4,765,785.00
2,406,314.00
13,844,198.00
6,698.34
3,926.34
1,088,337.87
-896,920.54
14,035,615.33
-

ESTADO DE RESULTADO PROYECTADO ENERO DICIEMBRE 2014

VENTAS
(-) COSTO DE VENTAS
UTILIDAD BRUTA
(-) GASTO DE OPERACIN
GASTO DE ADM GRAVADO IGV 20%
GASTO DE ADM NO GRAVADO IGV 80%
DEPRECIACION
AMORTIZACION
UTILIDAD OPERATIVA
(-)GASTOS FINANCIEROS
UTILIDAD NETA ANTES DE IMPUESTO

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
812,000.00
928,000.00
1,044,000.00 1,218,000.00 1,276,000.00 1,334,000.00
1,670,400.00
1,948,800.00
2,157,600.00
2,227,200.00
2,296,800.00
2,366,400.00
-660,975.15
-692,466.82
-772,463.88
-894,273.03
-934,847.04
-975,466.27 -1,199,032.30 -1,405,847.06 -1,551,977.41 -1,600,693.41 -1,649,426.47 -1,698,146.49
151,024.85
235,533.18
271,536.12
323,726.97
341,152.96
358,533.73
471,367.70
542,952.94
605,622.59
626,506.59
647,373.53
668,253.51
24,360.00
97,440.00
41,666.67
-12,441.82
-12,441.82

27,840.00
111,360.00
41,666.67
54,666.52
54,666.52

31,320.00
125,280.00
41,666.67
73,269.46
73,269.46

36,540.00
146,160.00
41,666.67
99,360.30
-17,000.00
82,360.30

38,280.00
153,120.00
41,666.67
108,086.29
108,086.29

40,020.00
160,080.00
41,666.67
116,767.07
116,767.07

50,112.00
200,448.00
41,666.67
15,000.00
164,141.03
164,141.03

58,464.00
233,856.00
41,666.67
15,000.00
193,966.27
193,966.27

64,728.00
258,912.00
41,666.67
15,000.00
225,315.92
225,315.92

66,816.00
267,264.00
41,666.67
15,000.00
235,759.93
235,759.93

68,904.00
275,616.00
41,666.67
15,000.00
246,186.86
246,186.86

70,992.00
283,968.00
43,141.67
15,000.00
255,151.85
255,151.85

19,279,200.00
-14,035,615.33
5,243,584.67
578,376.00
2,313,504.00
501,475.00
90,000.00
1,760,229.67
-17,000.00
1,743,229.67
0.09

FLUJO DE CAJA ENERO A DICIEMBRE 2014

ENTRADAS EFECTIVO
COBRO POR VENTAS CONTADO Y CREDITO
APORTE DE SOCIOS
SALIDAS DE EFECTIVO
PAGO POR COMPRAS DE EXISTENCIAS
AMORTIZACION DEUDA LARGO PLAZO
PAGO INTERES DEUDA LARGO PLAZO
PAGO DIVIDENDOS
PAGO DE INVERSION EN ACTIVO FIJO
PAGO MANO DE OBRA DIRECTA
PAGO CIF MENSUAL GRAVADO
PAGO CIF MENSUAL NO GRAVADO
GASTO ADMIN Y VENTA GRAVADO CON IGV
GASTO ADMIN Y VENTA NO GRAVADO CON IGV
PAGO IGV
PAGO A CUENTA IMPUESTO A LA RENTA
FLUJO DE CAJA NETO
FINANCIAMIENTO
PRESTAMO
AMORTIZACION
INTERES
FLUJO DE CAJA FINANCIERO

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
766,528.00
952,684.80
2,072,218.40 1,379,750.40 1,467,353.60 1,552,219.20
1,883,468.80
2,236,247.36
2,457,269.76
2,582,104.32
2,683,943.04
2,766,071.04
766,528.00
952,684.80
2,072,218.40 1,379,750.40 1,467,353.60 1,552,219.20
1,883,468.80
2,186,247.36
2,457,269.76
2,582,104.32
2,683,943.04
2,766,071.04
50,000.00
395,858.94
21,219.94

858,813.42
261,832.02

882,692.48
234,402.28

1,668,215.71
398,450.01
500,000.00
17,000.00

1,243,797.29
443,656.99

1,349,432.58
512,103.48

3,362,295.10
544,835.38

1,783,399.94
578,442.02

334,425.00
78,924.30
66,885.00
47,223.60
160,080.00
130,651.20
19,140.00
202,786.62

1,800,000.00
418,710.00
98,815.56
83,742.00
59,132.16
200,448.00
136,602.00
20,010.00
-1,478,826.30

491,640.00
116,027.04
98,328.00
68,987.52
233,856.00
171,063.36
25,056.00
452,847.42

-1,478,826.30

452,847.42

2,854,748.50
712,197.02

2,223,177.44
823,137.08

2,346,639.10
901,972.18

2,770,070.40
927,416.28

542,730.00
128,084.28
108,546.00
76,379.04
258,912.00
198,668.16
29,232.00
-397,478.74

557,910.00
131,666.76
111,582.00
78,842.88
267,264.00
220,410.72
32,364.00
358,926.88

575,310.00
135,773.16
115,062.00
81,306.72
275,616.00
228,191.04
33,408.00
337,303.94

354,000.00
592,710.00
139,879.56
118,542.00
83,770.56
283,968.00
235,332.00
34,452.00
-3,999.36

-397,478.74

358,926.88

337,303.94

-3,999.36

800,000.00
128,450.00
30,314.20
25,690.00
28,744.80
97,440.00
64,000.00
370,669.06

370,669.06

233,850.00
55,188.60
46,770.00
32,851.20
111,360.00
104,781.60
12,180.00
93,871.38

93,871.38

262,850.00
62,032.60
52,570.00
36,957.60
125,280.00
94,680.00
13,920.00
1,189,525.92

1,189,525.92

307,275.00
72,516.90
61,455.00
43,117.20
146,160.00
106,581.60
15,660.00
-288,465.31

-288,465.31

319,925.00
75,502.30
63,985.00
45,170.40
153,120.00
124,167.60
18,270.00
223,556.31

223,556.31

202,786.62

22,799,858.72
22,749,858.72
50,000.00
21,739,140.90
6,359,664.68
500,000.00
17,000.00
800,000.00
2,154,000.00
4,765,785.00
1,124,725.26
953,157.00
682,483.68
2,313,504.00
1,815,129.28
253,692.00
1,060,717.82
1,060,717.82

SALDO INICIAL
SALDO FINAL

1,051,000.00
1,421,669.06

1,421,669.06
1,515,540.44

1,515,540.44
2,705,066.36

2,705,066.36
2,416,601.05

2,416,601.05
2,640,157.36

2,640,157.36
2,842,943.98

2,842,943.98
1,364,117.68

BALANCE GENERAL PROYECTADO AL 31-12-2014

ACTIVO
EFECTIVO
CUENTAS POR COBRAR COMERCIALES
CREDITO FISCAL - IGV
INV PRODUCTOS TERMINADOS
PAGO A CUENTA IMPTO A LA RENTA

2,111,717.82
1,262,597.28
108,582.67
253,692.00

TOTAL ACTIVO CORRIENTE

3,736,589.77

MAQUINARIA Y EQUIPO
(-) DEPRECIACION
INTANGIBLE
(-) AMORTIZACIN
TOTAL ACTIVO NO CORRIENTE

TOTAL ACTIVO

10,300,000.00
-5,501,475.00
1,800,000.00
-90,000.00
6,508,525.00

10,245,114.77

PASIVO
IGV POR PAGAR
CUENTAS POR PAGAR COMERCIALES
DEUDA A LARGO PLAZO
BENEFICIOS SOCIALES

188,472.96
2,629,412.14
734,000.00
1,700,000.00

TOTAL PASIVO

5,251,885.10

PATRIMONIO
CAPITAL
RESULTADO ACUMULADO

3,050,000.00
1,943,229.67

TOTAL PATRIMONIO

4,993,229.67

TOTAL PASIVO Y PATRIMONIO

INFORME CUALITATIVO
La empresa genera buenos ingresos, ya que el margen de utilidad es del 9% respecto a las ventas.
Se puede observar el alto porcentaje liquidez respecto al activo total, lo cual se podra invertir ms para maximizar las ganancias
Tambin se observa que el financiamiento externo es del 51%, por lo que denota una estabilidad relativa frente el financiamiento propio del 49%

10,245,114.77

1,364,117.68
1,816,965.10

1,816,965.10
1,419,486.36

1,419,486.36
1,778,413.23

1,778,413.23
2,115,717.18

2,115,717.18
2,111,717.82

23,087,677.79
24,148,395.61