Documentos de Académico
Documentos de Profesional
Documentos de Cultura
CRECIMIENTO ANUAL
PRECIO
COSTO UNITARIO DE INSUMOS
PASTELERO
AYUDANTE DE PASTELERIA
SUELDO ADMINISTRADOR
ALQUILERES Y OTROS
TASA IMPUESTO A LA RENTA
140
10%
150
70
1,500
1,000
4,000
5,000
30%
VENTA EN UNIDADES
VENTA
COSTO DE VENTAS
INSUMOS
MANO DE OBRA DIRECTA
UTILIDAD BRUTA
GASTOS ADMINISTRATIVOS
SALARIOS
SERVICIOS, ALQUILERES Y OTROS
UTILIDAD OPERATIVA
IMPUESTOS
UTILIDAD NETA
1
1,680
252,000
2
1,848
277,200
3
2,033
304,950
117,600
30,000
104,400
129,360
30,000
117,840
142,310
30,000
132,640
48,000
60,000
-3,600
-3,600
48,000
60,000
9,840
2,952.00
6,888
48,000
60,000
24,640
7,392.00
17,248
4
2,236
335,400
5
2,460
369,000
6
2,706
405,900
7
2,977
446,550
8
3,275
491,250
9
3,603
540,450
156,520
30,000
148,880
172,200
30,000
166,800
189,420
30,000
186,480
208,390
30,000
208,160
229,250
30,000
232,000
252,210
30,000
258,240
48,000
60,000
40,880
12,264.00
28,616
48,000
60,000
58,800
17,640.00
41,160
48,000
60,000
78,480
23,544.00
54,936
48,000
60,000
100,160
30,048.00
70,112
48,000
60,000
124,000
37,200.00
86,800
48,000
60,000
150,240
45,072.00
105,168
10
3,963
594,450
277,410
30,000
287,040
48,000
60,000
179,040
53,712.00
125,328
140
10%
150
70
1,500
1,000
4,000
5,000
30%
VENTA EN UNIDADES
VENTA
COSTO DE VENTAS
INSUMOS
MANO DE OBRA DIRECTA
UTILIDAD BRUTA
GASTOS ADMINISTRATIVOS
SALARIOS
SERVICIOS, ALQUILERES Y OTROS
DEPRECIACION
UTILIDAD OPERATIVA
IMPUESTOS
UTILIDAD NETA
1
1,680
252,000
2
1,848
277,200
3
2,033
304,950
117,600
30,000
104,400
129,360
30,000
117,840
142,310
30,000
132,640
48,000
60,000
4,000
-7,600
-7,600
48,000
60,000
4,000
5,840
1,752
4,088
48,000
60,000
4,000
20,640
6,192
14,448
VALOR EN LI DEPREC
0
40,000
1
36,000
4,000
2
32,000
4,000
3
28,000
4,000
4
24,000
4,000
5
20,000
4,000
6
16,000
4,000
7
12,000
4,000
8
8,000
4,000
9
4,000
4,000
10
4,000
4
2,236
335,400
5
2,460
369,000
6
2,706
405,900
7
2,977
446,550
8
3,275
491,250
9
3,603
540,450
156,520
30,000
148,880
172,200
30,000
166,800
189,420
30,000
186,480
208,390
30,000
208,160
229,250
30,000
232,000
252,210
30,000
258,240
48,000
60,000
4,000
36,880
11,064
25,816
48,000
60,000
4,000
54,800
16,440
38,360
48,000
60,000
4,000
74,480
22,344
52,136
48,000
60,000
4,000
96,160
28,848
67,312
48,000
60,000
4,000
120,000
36,000
84,000
48,000
60,000
4,000
146,240
43,872
102,368
10
3,963
594,450
277,410
30,000
287,040
48,000
60,000
4,000
175,040
52,512
122,528
140
10%
150
70
1,500
1,000
4,000
5,000
30%
VENTA EN UNIDADES
VENTA
COSTO DE VENTAS
INSUMOS
MANO DE OBRA DIRECTA
UTILIDAD BRUTA
GASTOS ADMINISTRATIVOS
SALARIOS
SERVICIOS, ALQUILERES Y OTROS
DEPRECIACION
UTILIDAD OPERATIVA
IMPUESTOS
UTILIDAD NETA
1
1,680
252,000
2
1,848
277,200
3
2,033
304,950
117,600
30,000
104,400
129,360
30,000
117,840
142,310
30,000
132,640
48,000
60,000
7,273
-10,873
-10,873
48,000
60,000
6,545
3,295
988
2,306
48,000
60,000
5,818
18,822
5,647
13,175
VALOR EN LI DEPREC
0
40,000
1
32,727
7,272.73
2
26,182
6,545.45
3
20,364
5,818.18
4
15,273
5,090.91
5
10,909
4,363.64
6
7,273
3,636.36
7
4,364
2,909.09
8
2,182
2,181.82
9
727
1,454.55
10
0
727.27
55
727
10
9
8
7
6
5
4
3
2
1
4
2,236
335,400
5
2,460
369,000
6
2,706
405,900
7
2,977
446,550
8
3,275
491,250
9
3,603
540,450
156,520
30,000
148,880
172,200
30,000
166,800
189,420
30,000
186,480
208,390
30,000
208,160
229,250
30,000
232,000
252,210
30,000
258,240
48,000
60,000
5,091
35,789
10,737
25,052
48,000
60,000
4,364
54,436
16,331
38,105
48,000
60,000
3,636
74,844
22,453
52,391
48,000
60,000
2,909
97,251
29,175
68,076
48,000
60,000
2,182
121,818
36,545
85,273
48,000
60,000
1,455
148,785
44,636
104,150
10
3,963
594,450
277,410
30,000
287,040
48,000
60,000
727
178,313
53,494
124,819