1.

19
MARISOL JILBERTO VALENZUELA
Incremento o decremento venta
mes
venta efectivo
venta crdito
venta bruta
iva debito fiscal
venta neta
gastos fijos
47,643,908 arriendo

1
40,500,000
4,500,000
45,000,000
7,184,874
37,815,126
$

$
500,000

$
credito banco
credito automotriz
publicidad
telefono
gastos fijos variables
remuneraciones
luz
agua
mantencin maquinaria
compra materia prima
iva credito fiscal
compra mercaderia neta
gastos variables
otros gastos
locomocin
horas extras
total gastos
total gastos
utilidad antes de impuesto

*
*

500,000
$

1,200,000
500,000
1,000,000
200,000
$

1,200,000
500,000
1,000,000
200,000
$

5,000,000
156,000
300,000
10,000
20,250,000
3,233,193
17,016,807
$

6,250,000
195,000
375,000
12,500
25,312,500
4,041,492
21,271,009
$

300,000
120,000
1,000,000
$

20%
utilidad despues de impuesto
capital inicial
cuenta corriente banco

+
25%
2
50,625,000
5,625,000
56,625,000
8,981,092
47,643,908

375,000
150,000
1,250,000
$

27,302,807
10,312,319
2,102,464
8,409,855
20,000,000
28,409,855

33,278,509
14,365,399
2,873,080
11,492,319
28,409,855
39,902,174

1.- Determinar el capital de trabajo al cierre del ejercicio

R.-

El capital de trabajo es : $ 302.085.175 ( Utilidad despues de Impuesto)

2.- Determine el valor de los pagos realizados a crdito considerando que el cliente se le realiz
R.-

R.- 3.-Determine el costo oportunidad, transaccin y costo total.

4.- Calcule el GAF del 1 y 2 Semestre.

R.-

5.- Calcule el GAO del 1 y 2 Semestre

R.-

6.- Realice una recomendacin de apalancamiento financiero operativo

R.-

-30%
3
35,437,500
3,937,500
39,637,500
6,286,764
33,350,736
$

+
15%
4
40,753,125
4,528,125
45,583,125
7,229,779
38,353,346
$

500,000
$

$
500,000

$
1,200,000
500,000
1,000,000
200,000

derando que el cliente se le realiz el 10% de descuento de este

3,524,112
109,952
220,915
7,048
14,272,659
2,278,829
11,993,830
$

195,784
78,314
652,614
$

1383151
35,742,888
7,148,578
28,594,310
88,345,246
116,939,556

1,200,000
500,000
1,000,000
200,000

3,263,067
101,807
204,551
6,526
13,215,424
2,110,026
11,105,398

292,215
116,886
974,050
$

1571763
40,616,918
8,123,384
32,493,534
55,851,712
88,345,246

500,000
$

1,200,000
500,000
1,000,000
200,000

4,870,250
151,951
292,215
9,741
19,724,513
3,149,292
16,575,221

332,063
132,825
1,106,875
$

27,452,200
10,901,146
2,180,229
8,720,917
47,130,798
55,851,715

+
8%
8
24,927,315
3,171,702
31,928,462
5,064,060
26,864,402

500,000

1,200,000
500,000
1,000,000
200,000

5,534,375
172,672
332,063
11,069
22,414,219
3,578,741
18,835,478

301,875
120,750
1,006,250
$

24,314,956
9,035,780
1,807,156
7,228,624
39,902,174
47,130,798

-33%
7
23,080,847
2,936,761
29,563,391
4,688,945
24,874,446

500,000

1,200,000
500,000
1,000,000
200,000

5,031,250
156,975
301,875
10,063
20,376,563
2,829,044
17,123,162

262,500
105,000
875,000

-12%
6
39,449,025
4,383,225
44,124,464
6,998,425
37,126,039

500,000

1,200,000
500,000
1,000,000
200,000

4,375,000
136,500
262,500
8,750
17,718,750
2,829,044
14,889,706
$

+
10%
5
44,828,438
4,980,938
50,141,436
7,952,755
42,188,681

211,447
84,579
704,823
$

926712
23,947,734
4,789,547
19,158,187
116,939,556
136,097,743

1000849
25,863,553
5,172,711
20,690,842
136,097,743
156,788,585

+
16%
9
28,915,685
3,679,174
37,037,016
5,874,706
31,162,310
$

+
11%
10
32,096,410
4,083,883
41,111,088
6,520,924
34,590,164
$

500,000
$

$
500,000

$
1,200,000
500,000
1,000,000
200,000

$
5,263,671
164,226
329,962
10,527
21,317,871
3,403,694
17,914,177

$
272,260
108,904
907,530

$
1160986
30,001,324
6,000,265
24,001,059
156,788,585
180,789,644

$
1,200,000
500,000
1,000,000
200,000

4,537,647
141,574
284,450
9,075
18,377,475
2,934,219
15,443,256

245,279
98,112
817,595

$
500,000

1,200,000
500,000
1,000,000
200,000

4,087,970
127,544
256,261
8,176
16,556,284
2,643,441
13,912,843
$

+
16%
11
37,231,836
4,737,304
47,688,862
7,564,272
40,124,590

$
315,822
126,329
1,052,735

$
1288694
33,301,470
6,660,294
26,641,176
180,789,644
207,430,820

$
1494886
38,629,704
7,725,941
30,903,763
207,430,820
238,334,583

+
20%
12
total
44,678,203
442,523,384
5,684,765
52,248,377
57,226,634
525,666,978
9,077,126
131,573,230
48,149,508
394,093,748
$
500,000
6,000,000
$
1,200,000
14,400,000
500,000
6,000,000
1,000,000
12,000,000
200,000
2,400,000
$
6,316,405
58,053,747
197,071
1,811,272
395,954
3,555,746
12,632
116,107
25,581,445
235,117,703
4,084,433
37,539,804
21,497,012
197,577,899
$
378,986
3,483,231
151,595
1,393,294
1,263,282
11,610,754
$
1793863
16487279
46,355,645
377,606,469
9,271,129
75,521,294
37,084,516
302,085,175
238,334,583
275,419,099
275,419,099
577,504,274

3,400,000
28464398
18,835,478
1571763
52,271,639