Exa Marzo 2014 3

Aportacion Inicial
En 2012
10,000,000.00 Efectivo que se deposita en Una C
En 2013
30,000,000.00 Aportacion Adicional de los socios

se deposita en una cuenta de che
2012
Capital social
Bancos
Capital social Aportaciones
Sumas iguales
Debe
Cargo
10,000,000.00
10,000,000.00
Haber
Abono
10,000,000.00
10,000,000.00
que se deposita en Una Cuenta de Banco
on Adicional de los socios en efectivo que

sita en una cuenta de cheques
2013
Debe
Haber
Cargo
Abono
30,000,000.00
30,000,000.00
30,000,000.00
30,000,000.00
Area de Ventas
Inversion Inicial
Terreno
Edificio
Maquinaria
Equipo
Moviliario
2012
Costo de
Valor de
Adquisicion
Desecho
10,000,000.00
0.00
25,000,000.00 10,000,000.00
5,000,000.00
100,000.00
30,000,000.00
300,000.00
1,200,000.00
10,000.00
36,200,000.00
mobiliario
equipo de comp
edificip
maqu y equip
maqu y equip
mobiliario y equipo
maquinaria
equipo de reparto
mobiliario
Oficinas de ventas
Activo fijo
Escritorios, silla y archivero
Computadora Impresora
Edificio
Equipo de aire
Enfriador de agua
Comedor
Equipo de montacarga
Equipo de reparto
Equipo de cobranza
Cantidad
6
6
1
1
1
1
2
4
2
mobiliario
equipo de comp
edificip
maqu y equip
Oficinas de administracion
Activo fijo
Edificio
Equipo de aire
Cantidad
6
6
1
1
maqu y equip
mobiliario y equipo
maquinaria
equipo de reparto
Enfriador de agua
Comedor
Equipo de montacarga
Equipo de reparto
1
1
2
4
mobiliario
Equipo de cobranza
Fijo
Terreno
Edificio
Maquinaria
Equipo
Moviliario
deprecicacion acumulada
Total fijo
10000000
25000000
5000000
30000000
1200000
0
71200000
10000000
25000000
8000000
30000000
1200000
0
74200000
Vida
Util
0
20
4
10
5
Despreciacion
Anual
#DIV/0!
Hipotecario
750,000.00 Hipotecario
1,225,000.00 Arrendamiento Financiero
2,970,000.00 Arrendamiento Financiero
238,000.00 Arrendamiento Financiero
2012
Vida
Costo
util ( anos)
125,000.00
4
60,000.00
2
850,000.00
10
36,000.00
3
3,000.00
2
10,000.00
3
50,000.00
4
300,000.00
4
175,000.00
4
1,609,000.00
valor de
Depreciacion
desecho
anual
mensual
5,000.00
30,000.00
5,000.00
27,500.00
400,000.00
45,000.00
2,000.00
11,333.33
100.00
1,450.00
500.00
3,166.67
5,000.00
11,250.00
50,000.00
62,500.00
30,000.00
36,250.00
228,450.00
2,012.00 Vida
Costo
util ( anos)
125,000.00
4
60,000.00
2
850,000.00
10
36,000.00
3
valor de
Depreciacion
desecho
anual
mensual
5,000.00
5,000.00
400,000.00
2,000.00
3,000.00
10,000.00
50,000.00
300,000.00
2
3
4
4
100.00
500.00
5,000.00
50,000.00
175,000.00
1,609,000.00
30,000.00
diaria
diaria
2010
Oficinas de ventas
Activo fijo
Cantidad
Vida
util ( anos)
Costo
mobiliario
mobiliario y equipo
Comedor
mobiliario
Equipo de cobranza
6
1
2
125,000.00
10,000.00
175,000.00
310,000.00
4
3
4
maqu y equip Equipo de aire

maqu y equip Enfriador de agua
maquinaria Equipo de montacarga
edificip
Edificio
equipo de reparto
Equipo de reparto
equipo de comp
1
1
2
1
4
6
36,000.00
3,000.00
50,000.00
850,000.00
300,000.00
60,000.00
1,609,000.00
3
2
4
10
4
2
2010
Activo fijo
mobiliario
mobiliario y equipo
Comedor
mobiliario
Equipo de cobranza
Cantidad
6
1
2
Vida
Costo
util ( anos)
125,000.00
4
10,000.00
3
175,000.00
4
maqu y equip Equipo de aire

maqu y equip Enfriador de agua
maquinaria Equipo de montacarga
1
1
2
36,000.00
3,000.00
50,000.00
3
2
4
equipo de reparto
Equipo de reparto
equipo de comp
edificip
Edificio
4
6
1
300,000.00
60,000.00
850,000.00
4
2
10
Vida
Activo fijo
Terreno
Edificio
Maquinaria
Equipo
Moviliario
Cantidad
Costo
10,000,000.00
25,000,000.00
5,000,000.00
30,000,000.00
1,200,000.00
util ( anos)
0
20
5
5
2
valor de
desecho
5,000.00
500.00
30,000.00
2,000.00
100.00
5,000.00
400,000.00
50,000.00
5,000.00
Depreciacion
anual
mensual
30,000.00
3,166.67
36,250.00
50,000.00
5,000.00
400,000.00
valor de
310,000.00
Mobiliario y equipo
Maquinaria y equipo
edificio
Equipo de reparto
89000 Equipo de computo
850000 Terreno
300000
60000
11,333.33
1,450.00
11,250.00
45,000.00
62,500.00
27,500.00
228,450.00
valor de
Depreciacion
desecho
anual
mensual
5,000.00
30,000.00
500.00
3,166.67
30,000.00
36,250.00
2,000.00
100.00
5,000.00
diaria
11,333.33
1,450.00
11,250.00
62,500.00
27,500.00
45,000.00
Depreciacion
diaria
Mobiliario y equipo
Maquinaria y equipo
310000 edificio
Equipo de reparto
Equipo de computo
Terreno
89000 credito hipotecario
arrendamiento financiero
300000 bancos
60000 sumas iguales
850000
desecho
0
1,000,000.00
10,000.00
2,000,000.00
10,000.00
anual
0
1,200,000.00
998,000.00
5,600,000.00
595,000.00
mensual
diaria
Ventas
Admon
310,000.00
310,000.00
89,000.00
89,000.00
850,000.00
850,000.00
300,000.00
300,000.00
60,000.00
60,000.00
1,609,000.00
Debe
Cargo
31,820,000.00
5,178,000.00
26,700,000.00
1609000
31,200,000.00
5,000,000.00
25,000,000.00
10,000,000.00
71,200,000.00
31,820,000.00
5,178,000.00
26,700,000.00
600,000.00
120,000.00
10,000,000.00
Haber
Abono
Gasto por depreciacion deMobiliario y equipo
Gasto por depreciacioon de Maquinaria y equipo
Gasto de depreciacion de edificio
600,000.00
120,000.00
10,000,000.00
35,000,000.00
36,200,000.00
3,218,000.00
74,418,000.00 74,418,000.00
Gasto por depreciacion de Equipo de reparto

gasto por depreciacion de Equipo de computo
depreciacion acumulada de Mobiliario y equipo
Depreciacion acumulada demaquinaria y equipo
Depreciacion acumulada de edificio
Depreciacion acumulada de equipo de reparto
Depreciacion acumulada de equipo de computo
sumas iguales
Debe
Cargo
Haber
Abono
-
74,418,000.00
74,418,000.00
Pasivo Corto Plazo

2010
Documentos por pagar
Tabla de Amortizacion
banco santander
1
2
3
4
5
6
Periodo
Monto
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
Jan-11
2,500,000.00
0.00
-416,666.66
-833,333.32
-1,249,999.98
-1,666,666.64
-2,083,333.30
-2,499,999.96
0.00
mensual
35% agto- 10 -ene- 11

6
2.92%
Mensual
Total de
Amortizacion
interes 2.92%
Pago Mensual
416666.6667
2.92%
416,666.66
0.00
416,666.66
416,666.66
-12,166.67
404,499.99
416,666.66
-24,333.33
392,333.33
416,666.66
-36,500.00
380,166.66
416,666.66
-48,666.67
367,999.99
416,666.66
-60,833.33
355,833.33
-73,000.00
-73,000.00
2011
Documentos por pagar
1
2
3
4
5
6
mensual
6
banco santander
Periodo
0.00
Monto
17,000,000.00
Aug-11 17,000,000.00
Sep-11 14,166,666.67
Oct-11 11,333,333.34
Nov-11 8,500,000.01
Dec-11 5,666,666.68
Jan-12 2,833,333.35
0.02
Mensual
Amortizacion
2,833,333.33
2,833,333.33
2,833,333.33
2,833,333.33
2,833,333.33
2,833,333.33
2,833,333.33
35% agto- 11 -ene- 12

2.92%
Total de
interes 2.92%
Pago Mensual
2.92%
496,400.00
3,329,733.33
413,666.67
3,247,000.00
330,933.33
3,164,266.66
248,200.00
3,081,533.33
165,466.67
2,998,800.00
82,733.33
2,916,066.66
0.00
0.00
2010
Preatamo banacario
0.00
banco santander
Periodo
1
2
3
Jan-10
Feb-10
Mar-10
Monto
100,000.00
100,000.00
66,666.67
33,333.34
0.00
mensual
30% Ene_10-MAR-10
3
2.50%
Mensual
Total de
Amortizacion
interes 24%
Pago Mensual
33,333.33
33,333.33
2,500.00
35,833.33
33,333.33
1,666.67
35,000.00
33,333.34
833.33
34,166.67
0.00
0.00
0.00
2011
Preatamo banacario
banco santander
Periodo
1
2
3
Jan-11
Feb-11
Mar-11
Monto
100,000.00
100,000.00
66,666.67
33,333.34
0.00
0.00
mensual
30% Ene_11-feb-11
3
2.50%
Mensual
Total de
Amortizacion
interes 24%
Pago Mensual
33,333.33
33,333.33
2,500.00
35,833.33
33,333.33
1,666.67
35,000.00
33,333.34
833.33
34,166.67
0.00
0.00
0.00
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Pasivo Largo Plazo

Inversion Inicial
Arrendamiento financiero
banco santander
Periodo
Jan-11
Feb-11
Mar-11
Apr-11
May-11
Jun-11
Jul-11
Aug-11
Sep-11
Monto
2010
36,200,000.00
0.00
mensual
7%
Jan-11
1,508,333.33
0.0058 2 aos
Mensual
Total de
Amortizacion
interes 7%
Pago Mensual
35,000,000.00
33,491,666.67
31,983,333.33
30,475,000.00
28,966,666.67
27,458,333.33
25,950,000.00
24,441,666.67
22,933,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
204,050.00
195,256.42
186,462.83
177,669.25
168,875.67
160,082.08
151,288.50
142,494.92
133,701.33
1,712,383.33
1,703,589.75
1,694,796.17
1,686,002.58
1,677,209.00
1,668,415.42
1,659,621.83
1,650,828.25
1,642,034.67
Oct-11 21,425,000.00
Nov-11 19,916,666.67
1,508,333.33
1,508,333.33
124,907.75
116,114.17
1,633,241.08
1,624,447.50
Dec-11
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
1,508,333.33
0.00
107,320.58
98,527.00
89,733.42
80,939.83
72,146.25
63,352.67
54,559.08
45,765.50
36,971.92
28,178.33
19,384.75
10,591.17
1,797.58
-699,600.00
1,615,653.92
1,606,860.33
1,598,066.75
1,589,273.17
1,580,479.58
1,571,686.00
1,562,892.42
1,554,098.83
1,545,305.25
1,536,511.67
1,527,718.08
1,518,924.50
1,510,130.92
-699,600.00
1,966,750.50
38,166,750.50
18,408,333.33
16,900,000.00
15,391,666.67
13,883,333.33
12,375,000.00
10,866,666.67
9,358,333.33
7,850,000.00
6,341,666.67
4,833,333.33
3,325,000.00
1,816,666.67
308,333.33
-1,200,000.00
36,200,000.00
Cargo
Abono
#########
Gastos financieros"intereses" #########
Santander Serfin
1,966,750.50
1,966,750.50 1,966,750.50
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
Arrendamiento fin
Santander Serfin
150
Inversion Inicial
Credito Hipotacario
banco santander
2010
2011
35,000,000.00
0.00
mensual
15% 10 aos
291,666.67
1.25
120
Mensual
Total de
Amortizacion
interes 24%
Pago Mensual
Periodo
Monto
1
2
3
4
5
6
7
8
9
35,000,000.00
34,708,333.33
34,416,666.66
34,124,999.99
33,833,333.32
33,541,666.65
33,249,999.98
32,958,333.31
32,666,666.64
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
437,500.00
433,854.17
430,208.33
426,562.50
422,916.67
419,270.83
415,625.00
411,979.17
408,333.33
729,166.67
725,520.84
721,875.00
718,229.17
714,583.34
710,937.50
707,291.67
703,645.84
700,000.00
10
11
32,374,999.97
32,083,333.30
291,666.67
291,666.67
404,687.50
401,041.67
696,354.17
692,708.34
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
31,791,666.63
31,499,999.96
31,208,333.29
30,916,666.62
30,624,999.95
30,333,333.28
30,041,666.61
29,749,999.94
29,458,333.27
29,166,666.60
28,874,999.93
28,583,333.26
28,291,666.59
27,999,999.92
27,708,333.25
27,416,666.58
27,124,999.91
26,833,333.24
26,541,666.57
26,249,999.90
25,958,333.23
25,666,666.56
25,374,999.89
25,083,333.22
24,791,666.55
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
397,395.83
393,750.00
390,104.17
386,458.33
382,812.50
379,166.67
375,520.83
371,875.00
368,229.17
364,583.33
360,937.50
357,291.67
353,645.83
350,000.00
346,354.17
342,708.33
339,062.50
335,416.67
331,770.83
328,125.00
324,479.17
320,833.33
317,187.50
313,541.67
309,895.83
689,062.50
685,416.67
681,770.84
678,125.00
674,479.17
670,833.34
667,187.50
663,541.67
659,895.84
656,250.00
652,604.17
648,958.34
645,312.50
641,666.67
638,020.84
634,375.00
630,729.17
627,083.34
623,437.50
619,791.67
616,145.84
612,500.00
608,854.17
605,208.34
601,562.50
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
24,499,999.88
24,208,333.21
23,916,666.54
23,624,999.87
23,333,333.20
23,041,666.53
22,749,999.86
22,458,333.19
22,166,666.52
21,874,999.85
21,583,333.18
21,291,666.51
20,999,999.84
20,708,333.17
20,416,666.50
20,124,999.83
19,833,333.16
19,541,666.49
19,249,999.82
18,958,333.15
18,666,666.48
18,374,999.81
18,083,333.14
17,791,666.47
17,499,999.80
17,208,333.13
16,916,666.46
16,624,999.79
16,333,333.12
16,041,666.45
15,749,999.78
15,458,333.11
15,166,666.44
14,874,999.77
14,583,333.10
14,291,666.43
13,999,999.76
13,708,333.09
13,416,666.42
13,124,999.75
12,833,333.08
12,541,666.41
12,249,999.74
11,958,333.07
11,666,666.40
11,374,999.73
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
306,250.00
302,604.17
298,958.33
295,312.50
291,666.66
288,020.83
284,375.00
280,729.16
277,083.33
273,437.50
269,791.66
266,145.83
262,500.00
258,854.16
255,208.33
251,562.50
247,916.66
244,270.83
240,625.00
236,979.16
233,333.33
229,687.50
226,041.66
222,395.83
218,750.00
215,104.16
211,458.33
207,812.50
204,166.66
200,520.83
196,875.00
193,229.16
189,583.33
185,937.50
182,291.66
178,645.83
175,000.00
171,354.16
167,708.33
164,062.50
160,416.66
156,770.83
153,125.00
149,479.16
145,833.33
142,187.50
597,916.67
594,270.84
590,625.00
586,979.17
583,333.33
579,687.50
576,041.67
572,395.83
568,750.00
565,104.17
561,458.33
557,812.50
554,166.67
550,520.83
546,875.00
543,229.17
539,583.33
535,937.50
532,291.67
528,645.83
525,000.00
521,354.17
517,708.33
514,062.50
510,416.67
506,770.83
503,125.00
499,479.17
495,833.33
492,187.50
488,541.67
484,895.83
481,250.00
477,604.17
473,958.33
470,312.50
466,666.67
463,020.83
459,375.00
455,729.17
452,083.33
448,437.50
444,791.67
441,145.83
437,500.00
433,854.17
Santander Serfin
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
11,083,333.06
10,791,666.39
10,499,999.72
10,208,333.05
9,916,666.38
9,624,999.71
9,333,333.04
9,041,666.37
8,749,999.70
8,458,333.03
8,166,666.36
7,874,999.69
7,583,333.02
7,291,666.35
6,999,999.68
6,708,333.01
6,416,666.34
6,124,999.67
5,833,333.00
5,541,666.33
5,249,999.66
4,958,332.99
4,666,666.32
4,374,999.65
4,083,332.98
3,791,666.31
3,499,999.64
3,208,332.97
2,916,666.30
2,624,999.63
2,333,332.96
2,041,666.29
1,749,999.62
1,458,332.95
1,166,666.28
874,999.61
583,332.94
291,666.27
-0.40
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
291,666.67
0.00
138,541.66
134,895.83
131,250.00
127,604.16
123,958.33
120,312.50
116,666.66
113,020.83
109,375.00
105,729.16
102,083.33
98,437.50
94,791.66
91,145.83
87,500.00
83,854.16
80,208.33
76,562.50
72,916.66
69,270.83
65,625.00
61,979.16
58,333.33
54,687.50
51,041.66
47,395.83
43,750.00
40,104.16
36,458.33
32,812.50
29,166.66
25,520.83
21,875.00
18,229.16
14,583.33
10,937.50
7,291.66
3,645.83
-0.05
430,208.33
426,562.50
422,916.67
419,270.83
415,625.00
411,979.17
408,333.33
404,687.50
401,041.67
397,395.83
393,750.00
390,104.17
386,458.33
382,812.50
379,166.67
375,520.83
371,875.00
368,229.17
364,583.33
360,937.50
357,291.67
353,645.83
350,000.00
346,354.17
342,708.33
339,062.50
335,416.67
331,770.83
328,125.00
324,479.17
320,833.33
317,187.50
313,541.67
309,895.83
306,250.00
302,604.17
298,958.33
295,312.50
-0.05
Cargo
#########
Gastos financieros"intereses" #########
Santander Serfin
390,104.17
Abono
390,104.17
390,104.17
2010
Preatamo bancario
banco santander
0.00
Menual
23% 5 aos
0.00
1.92
60
Mensual
Total de
Amortizacion
interes 24%
Pago Mensual
Periodo
Monto
1
2
3
4
5
6
7
8
9
0.00
0.00
-66,666.67
-133,333.34
-200,000.01
-266,666.68
-333,333.35
-400,000.02
-466,666.69
0.00
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
0.00
0.00
-1,280.00
-2,560.00
-3,840.00
-5,120.00
-6,400.00
-7,680.00
-8,960.00
0.00
66,666.67
65,386.67
64,106.67
62,826.67
61,546.67
60,266.67
58,986.67
57,706.67
10
11
-533,333.36
-600,000.03
66,666.67
66,666.67
-10,240.00
-11,520.00
56,426.67
55,146.67
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
-666,666.70
-733,333.37
-800,000.04
-866,666.71
-933,333.38
-1,000,000.05
-1,066,666.72
-1,133,333.39
-1,200,000.06
-1,266,666.73
-1,333,333.40
-1,400,000.07
-1,466,666.74
-1,533,333.41
-1,600,000.08
-1,666,666.75
-1,733,333.42
-1,800,000.09
-1,866,666.76
-1,933,333.43
-2,000,000.10
-2,066,666.77
-2,133,333.44
-2,200,000.11
-2,266,666.78
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
-12,800.00
-14,080.00
-15,360.00
-16,640.00
-17,920.00
-19,200.00
-20,480.00
-21,760.00
-23,040.00
-24,320.00
-25,600.00
-26,880.00
-28,160.00
-29,440.00
-30,720.00
-32,000.00
-33,280.00
-34,560.00
-35,840.00
-37,120.00
-38,400.00
-39,680.00
-40,960.00
-42,240.00
-43,520.00
53,866.67
52,586.67
51,306.67
50,026.67
48,746.67
47,466.67
46,186.67
44,906.67
43,626.67
42,346.67
41,066.67
39,786.67
38,506.67
37,226.67
35,946.67
34,666.67
33,386.67
32,106.67
30,826.67
29,546.67
28,266.67
26,986.67
25,706.67
24,426.67
23,146.67
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
-2,333,333.45
-2,400,000.12
-2,466,666.79
-2,533,333.46
-2,600,000.13
-2,666,666.80
-2,733,333.47
-2,800,000.14
-2,866,666.81
-2,933,333.48
-3,000,000.15
-3,066,666.82
-3,133,333.49
-3,200,000.16
-3,266,666.83
-3,333,333.50
-3,400,000.17
-3,466,666.84
-3,533,333.51
-3,600,000.18
-3,666,666.85
-3,733,333.52
-3,800,000.19
-3,866,666.86
-3,933,333.53
Gastos financieros"intereses"
Santander Serfin
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
66,666.67
0.00
-44,800.00
-46,080.00
-47,360.00
-48,640.00
-49,920.00
-51,200.00
-52,480.00
-53,760.00
-55,040.00
-56,320.00
-57,600.00
-58,880.00
-60,160.00
-61,440.00
-62,720.00
-64,000.00
-65,280.00
-66,560.00
-67,840.00
-69,120.00
-70,400.00
-71,680.00
-72,960.00
-74,240.00
-75,520.00
Cargo
Abono
21,866.67
20,586.67
19,306.67
18,026.67
16,746.67
15,466.67
14,186.67
12,906.67
11,626.67
10,346.67
9,066.67
7,786.67
6,506.67
5,226.67
3,946.67
2,666.67
1,386.67
106.67
-1,173.33
-2,453.33
-3,733.33
-5,013.33
-6,293.33
-7,573.33
-75,520.00
(15,360.00)
(15,360.00)
Santander Serfin
2011
Preatamo bancario
banco santander
0.00
Menual
23% 5 aos
0.00
1.92
60
Mensual
Total de
Amortizacion
interes 24%
Pago Mensual
Periodo
Monto
1
2
3
4
5
6
7
8
9
0.00
-500,000.00
-1,000,000.00
-1,500,000.00
-2,000,000.00
-2,500,000.00
-3,000,000.00
-3,500,000.00
-4,000,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
0.00
-9,600.00
-19,200.00
-28,800.00
-38,400.00
-48,000.00
-57,600.00
-67,200.00
-76,800.00
500,000.00
490,400.00
480,800.00
471,200.00
461,600.00
452,000.00
442,400.00
432,800.00
423,200.00
10
11
-4,500,000.00
-5,000,000.00
500,000.00
500,000.00
-86,400.00
-96,000.00
413,600.00
404,000.00
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
-5,500,000.00
-6,000,000.00
-6,500,000.00
-7,000,000.00
-7,500,000.00
-8,000,000.00
-8,500,000.00
-9,000,000.00
-9,500,000.00
-10,000,000.00
-10,500,000.00
-11,000,000.00
-11,500,000.00
-12,000,000.00
-12,500,000.00
-13,000,000.00
-13,500,000.00
-14,000,000.00
-14,500,000.00
-15,000,000.00
-15,500,000.00
-16,000,000.00
-16,500,000.00
-17,000,000.00
-17,500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
-105,600.00
-115,200.00
-124,800.00
-134,400.00
-144,000.00
-153,600.00
-163,200.00
-172,800.00
-182,400.00
-192,000.00
-201,600.00
-211,200.00
-220,800.00
-230,400.00
-240,000.00
-249,600.00
-259,200.00
-268,800.00
-278,400.00
-288,000.00
-297,600.00
-307,200.00
-316,800.00
-326,400.00
-336,000.00
394,400.00
384,800.00
375,200.00
365,600.00
356,000.00
346,400.00
336,800.00
327,200.00
317,600.00
308,000.00
298,400.00
288,800.00
279,200.00
269,600.00
260,000.00
250,400.00
240,800.00
231,200.00
221,600.00
212,000.00
202,400.00
192,800.00
183,200.00
173,600.00
164,000.00
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
-18,000,000.00
-18,500,000.00
-19,000,000.00
-19,500,000.00
-20,000,000.00
-20,500,000.00
-21,000,000.00
-21,500,000.00
-22,000,000.00
-22,500,000.00
-23,000,000.00
-23,500,000.00
-24,000,000.00
-24,500,000.00
-25,000,000.00
-25,500,000.00
-26,000,000.00
-26,500,000.00
-27,000,000.00
-27,500,000.00
-28,000,000.00
-28,500,000.00
-29,000,000.00
-29,500,000.00
-30,000,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
0.00
-345,600.00
-355,200.00
-364,800.00
-374,400.00
-384,000.00
-393,600.00
-403,200.00
-412,800.00
-422,400.00
-432,000.00
-441,600.00
-451,200.00
-460,800.00
-470,400.00
-480,000.00
-489,600.00
-499,200.00
-508,800.00
-518,400.00
-528,000.00
-537,600.00
-547,200.00
-556,800.00
-566,400.00
-576,000.00
Cargo
Abono
Gastos financieros"intereses"
(124,800.00)
Santander Serfin
(124,800.00)
154,400.00
144,800.00
135,200.00
125,600.00
116,000.00
106,400.00
96,800.00
87,200.00
77,600.00
68,000.00
58,400.00
48,800.00
39,200.00
29,600.00
20,000.00
10,400.00
800.00
-8,800.00
-18,400.00
-28,000.00
-37,600.00
-47,200.00
-56,800.00
-66,400.00
-576,000.00
Amortizacion mesual
Intereses por pagar

Total corto plazo
Largo Plazo
0.00
0.00
7,500,000.00
7,500,000.00
Pronostico de ventas
2012
credito a 60 dias
40%
60%
Politica de Venta
Ventas de contado
Ventas de credito
150,000,000.00
Ventas del periodo 2010 Desglose por articulos por mes

Articulo
a
b
c
d
e
f
g
h
i
j
k
l
m
Entrada efectivo
Ventas Contado
Ventas a Credito
Ene
feb
0
0
20
20
15
45
40
Mar
0
10
15
15
15
20
25
140
50
100
10
60
130
20,988,760.00
8,395,504.00
8,395,504.00
12,593,256.00
10
0
140
180
150
16,537,300.00
6,614,920.00
6,614,920.00
9,922,380.00
10
0
5
5
5
10
20
10
80
40
60
50
70
11,703,640.00
14,603,836.00
4,681,456.00
7,022,184.00
Ventas del periodo 2013 Desglose por articulos por mes

Articulo
a
b
c
d
e
f
g
h
i
j
k
l
m
Entrada efectivo
Ene
0
20
20
20
15
45
40
10
10
100
140
600
800
31,820,100.00
12,728,040.00
feb
Mar
0
10
15
15
15
20
25
120
50
100
10
60
130
20,000,760.00
8,000,304.00
10
30
50
25
50
10
20
10
80
40
60
400
300
30,149,600.00
31,151,900.00
40%
60%
Ventas Contado
Ventas a Credito
Plazo 60 dias
12,728,040.00
19,092,060.00
8,000,304.00
12,000,456.00
12,059,840.00
18,089,760.00
Registro contable de ventas

2012
VENTA DE CREDITO
VENTA DE CONTADO
BANCOS
CLIENTES
CARGO
ABONO
60,236,800.00
90,355,200.00
275,977,832.00
12,603,084.00
150,592,000.00
288,580,916.00
Pronostico de ventas
150,000,000.00
Politica de Venta
Ventas de contado
Ventas de credito
90,000,000.00
Abr
May
0
3
17
17
10
40
30
0
80
30
90
10
10
14,681,420.00
18,465,824.00
5,872,568.00
8,808,852.00
Abr
Jun
0
10
9
9
5
20
0
50
20
50
20
95
90
11,322,480.00
11,551,176.00
4,528,992.00
6,793,488.00
May
0
3
17
17
10
40
30
100
80
300
90
10
10
26,641,420.00
22,657,024.00
2011
credito a 60 dias
30%
70%
Jul
5
2
2
2
25
15
60
0
30
70
40
65
80
12,514,060.00
13,814,476.00
5,005,624.00
7,508,436.00
Jun
0
10
9
20
60
120
200
50
20
50
200
90
300
38,625,600.00
33,540,000.00
Ago
0
4
0
6
15
5
10
25
20
10
60
30
30
7,176,260.00
9,663,992.00
2,870,504.00
4,305,756.00
Jul
5
2
17
20
25
15
60
240
300
70
40
500
80
44,470,660.00
33,773,116.00
2
1
11
5
10
10
20
15
0
20
70
80
60
8,511,620.00
10,913,084.00
3,404,648.00
5,106,972.00
Ago
0
4
20
60
15
100
10
25
20
30
60
30
240
21,436,480.00
31,749,952.00
2
1
11
50
10
10
200
15
120
200
70
80
60
31,911,620.00
39,447,044.00
10,656,568.00
15,984,852.00
15,450,240.00
23,175,360.00
17,788,264.00
26,682,396.00
8,574,592.00
12,861,888.00
12,764,648.00
19,146,972.00
Registro contable de ventas

2013
VENTA DE CREDITO
VENTA DE CONTADO
BANCOS
CLIENTES
CARGO
sumas iguales
ABONO
211,707,600.00
141,138,400.00
327,862,756.00
0.00
24,983,244.00
0.00
352,846,000.00
352,846,000.00
350,000,000.00
245,000,000.00
Sep
Oct
0
10
2
2
10
0
25
10
90
50
20
50
120
11,157,640.00
8,768,812.00
4,463,056.00
6,694,584.00
Sep
Nov
3
3
0
0
0
5
15
50
40
200
100
60
90
14,993,680.00
11,104,444.00
5,997,472.00
8,996,208.00
Oct
0
10
2
10
10
5
25
100
90
50
20
50
420
18,553,340.00
20,283,224.00
dic
0
2
10
10
10
10
30
20
20
10
40
20
70
8,674,640.00
10,164,440.00
3,469,856.00
5,204,784.00
Nov
3
3
20
35
100
5
15
50
200
200
720
60
90
47,597,680.00
38,186,044.00
Ventas
0
5
9
9
30
20
25
30
10
20
50
100
100
12,330,500.00
13,928,408.00
4,932,200.00
7,398,300.00
dic
0
2
10
10
10
10
30
200
20
100
40
20
70
19,906,640.00
19,094,660.00
20
50
100
100
150
200
300
350
450
600
700
800
1000
Ventas
10
5
9
18
30
20
45
30
10
160
50
100
500
21,732,100.00
37,251,448.00
30
100
200
300
350
400
700
950
1000
1400
1500
2000
3000
327,862,756.00
7,421,336.00
11,132,004.00
19,039,072.00
28,558,608.00
7,962,656.00
11,943,984.00
8,692,840.00
13,039,260.00
141,138,400.00
211,707,600.00
Dlls
10,000.00
9,500.00
7,000.00
6,400.00
5,000.00
4,900.00
4,200.00
3,800.00
3,300.00
2,000.00
1,800.00
1,000.00
504.00
150,592,000.00
137,988,916.00
60,236,800.00
90,355,200.00
$
130,000.00
123,500.00
91,000.00
83,200.00
65,000.00
63,700.00
54,600.00
49,400.00
42,900.00
26,000.00
23,400.00
13,000.00
6,552.00
Dlls
10,000.00
9,500.00
7,000.00
6,400.00
5,000.00
4,900.00
4,200.00
3,800.00
3,300.00
2,000.00
1,800.00
1,000.00
504.00
$
130,000.00
123,500.00
91,000.00
83,200.00
65,000.00
63,700.00
54,600.00
49,400.00
42,900.00
26,000.00
23,400.00
13,000.00
6,552.00
Entrada efectivo
Total
2,600,000.00
6,175,000.00
9,100,000.00
8,320,000.00
9,750,000.00
12,740,000.00
16,380,000.00
17,290,000.00
19,305,000.00
15,600,000.00
16,380,000.00
10,400,000.00
6,552,000.00
150,592,000.00
275,977,832.00
90,355,200.00 Ventas a credito
Total
3,900,000.00
12,350,000.00
18,200,000.00
24,960,000.00
22,750,000.00
25,480,000.00
38,220,000.00
46,930,000.00
42,900,000.00
36,400,000.00
35,100,000.00
26,000,000.00
19,656,000.00
352,846,000.00 246,992,200.00 Ventas a credito
Ventas Contado
Ventas a Credito
Periodo 2012 Desglose de compra por artculos por mes
30%
70%
Articulo
a
b
c
d
e
f
g
h
i
j
k
l
m
Compras
Contado
Credito
Salidas efect
Inv.Incial
5
5
5
5
5
20
20
20
20
20
100
100
100
6,588,000.00
6,588,000.00
Ene
compra
Ventas
0
0
20
20
15
45
40
0
10
0
140
180
150
9,786,000.00
2,935,800.00
6,850,200.00
2,935,800.00
Inv Fin
0
0
20
20
15
45
40
0
10
0
140
180
150
5
5
5
5
5
20
20
20
20
20
100
100
100
Periodo 2013 Desglose por articulos por mes
30%
70%
Articulo
a
b
c
d
e
f
g
h
i
j
k
l
m
Compras
Contado
Credito
Inv.Incial
1
4
2
4
3
6
8
5
10
20
22
37
100
4,083,300.00
Ene
compra
Ventas
39
56
58
56
52
239
232
205
200
280
1118
1563
1700
111,005,700.00
Inv Fin
0
20
20
20
15
45
40
10
10
100
140
600
800
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
Salidas efect
4,314,000.00
Politica de Existencia en almacen

5 articulos
maximo
a
b
c
d
e
Plazo de entrega 20 dias
Condiciones de credito
30% contado
70% credito
90 dias

40 articulos
maximo
a
b
c
d
e
Condiciones de credito
Registro comtable de compras de materia prima 2012

compra contado
Compras credito
Bancos
Proveedor
Debe
$ 30,683,520.00
$ 56,222,880.00
$
$
$ 86,906,400.00 $
Haber
74,403,120.00
5,852,280.00
80,255,400.00
Feb
Compra
venta
0
10
15
15
15
20
25
140
50
100
10
60
130
10,758,000.00
3,227,400.00
7,530,600.00
6,163,200.00
Inv. Fin
0
10
15
15
15
20
25
140
50
100
10
60
130
5
5
5
5
5
20
20
20
20
20
100
100
100
Feb
Compra
0
10
15
15
15
20
25
120
50
100
10
60
130
14,787,500.00
venta
Inv. Fin
0
10
15
15
15
20
25
120
50
100
10
60
130
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
Marzo
comp
venta
10
0
5
5
5
10
20
10
80
40
60
50
70
6,426,000.00
1,927,800.00
4,498,200.00
8,778,000.00
Marzo
comp
venta
10
30
50
25
50
10
20
10
80
40
60
400
300
24,732,500.00
abril
Inv Fin
10
0
5
5
5
10
20
10
80
40
60
50
70
comp
5
5
5
5
5
20
20
20
20
20
100
100
100
0
3
17
17
10
40
30
0
80
30
90
10
10
8,442,000.00
2,532,600.00
5,909,400.00
10,063,200.00
abril
Inv Fin
10
30
50
25
50
10
20
10
80
40
60
400
300
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
comp
0
3
17
17
10
40
30
100
80
300
90
10
10
20,618,000.00
115,052,100.00
14,787,500.00
24,732,500.00
30
20 articulos
maximo
f
g
h
i
j
200 articulos
maximo
f
g
h
i
j
30 dias
Registro comtable de compras de materia prima 2012

compra contado
Compras credito
Bancos
Proveedor
$
$
Debe
-
Haber
$
$
$
abril
Mayo
vent
Inv.fin
0
3
17
17
10
40
30
0
80
30
90
10
10
Compr
5
5
5
5
5
20
20
20
20
20
100
100
100
Junio
Venta
0
10
9
9
5
20
0
50
20
50
20
95
90
6,168,000.00
1,850,400.00
4,317,600.00
6,348,600.00
abril
Inv. Fin
0
10
9
9
5
20
0
50
20
50
20
95
90
5
5
5
5
5
20
20
20
20
20
100
100
100
Compr
5
2
2
2
25
15
60
0
30
70
40
65
80
7,032,000.00
2,109,600.00
4,922,400.00
8,019,000.00
Mayo
vent
Inv.fin
0
3
17
17
10
40
30
100
80
300
90
10
10
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
Compr
0
10
9
20
60
120
200
50
20
50
200
90
300
30,693,000.00
Venta
Inv. Fin
5
2
2
2
25
15
60
0
30
70
40
65
80
5
5
5
5
5
20
20
20
20
20
100
100
100
Junio
Venta
Inv. Fin
0
10
9
20
60
120
200
50
20
50
200
90
300
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
Compr
5
2
17
20
25
15
60
240
300
70
40
500
80
31,044,000.00
Venta
Inv. Fin
5
2
17
20
25
15
60
240
300
70
40
500
80
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
20,618,000.00
d
g
1700
1563
j
130
60
30,693,000.00
m
300
400
p
10
10
s
300
90
v
80
500
y
240
30
60
80
100 articulos
maximo
k
l
m
1000 articulos
maximo
k
l
m
Julio
Compr
Agosto
Venta
0
4
0
6
15
5
10
25
20
10
60
30
30
4,032,000.00
1,209,600.00
2,822,400.00
5,527,200.00
Inv. Fin
0
4
0
6
15
5
10
25
20
10
60
30
30
5
5
5
5
5
20
20
20
20
20
100
100
100
Compr
1
1
11
5
10
10
20
15
0
20
70
80
60
4,992,000.00
1,497,600.00
3,494,400.00
6,420,000.00
Julio
Compr
0
4
20
60
15
100
10
25
20
30
60
30
240
17,088,500.00
Venta
Inv. Fin
2
1
11
5
10
10
20
15
0
20
70
80
60
4
5
5
5
5
20
20
20
20
20
100
100
100
Agosto
Venta
Inv. Fin
0
4
20
60
15
100
10
25
20
30
60
30
240
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
Compr
2
1
11
50
10
10
200
15
120
200
70
80
60
25,090,000.00
Venta
Inv. Fin
2
1
11
50
10
10
200
15
120
200
70
80
60
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
Septiembre
Compr
Venta
0
0
10
10
2
2
2
2
10
10
0
0
25
25
10
10
90
90
50
50
20
20
50
50
120
120
5,724,000.00
1,717,200.00
4,006,800.00
4,539,600.00
Septiembre
Compr
Venta
0
0
10
10
2
2
10
10
10
10
5
5
25
25
100
100
90
90
50
50
20
20
50
50
420
420
13,552,500.00
31,044,000.00
ab
ae
420
50
17,088,500.00
ah
90
60
25,090,000.00
ak
0
0
ntrega 2 dias
669
-380
3999
2463
Inv. Fin
4
5
5
5
5
20
20
20
20
20
100
100
100
Inv. Fin
40
40
40
40
40
200
200
200
200
200
1000
1000
1000
Octubre
Noviembre
Compr
Venta
Inv. Fin
Compr
Venta
0
3
1
0
3
3
5
2
0
0
5
10
0
0
5
10
0
0
5
10
5
5
20
10
15
15
20
30
50
50
20
20
40
40
20
20
200
200
20
10
100
100
100
12
60
60
100
20
90
90
100
70
8,598,000.00
4,314,000.00
2,579,400.00
1,294,200.00
6,018,600.00
3,019,800.00
6,073,800.00
5,301,000.00
Diciembre
Inv. Fin
0
2
10
10
10
10
30
20
20
10
40
20
70
1
5
5
5
5
20
20
20
20
20
72
100
100
Compr
0
4
6
8
28
6
13
15
0
20
0
37
100
4,046,400.00
1,213,920.00
2,832,480.00
4,233,720.00
Octubre
Noviembre
Diciembre
Compr
Venta
Inv. Fin
Compr
Venta
Inv. Fin
Compr
3
3
40
0
0
40
-10
3
3
40
0
2
38
-13
20
20
40
0
10
30
-1
35
35
40
0
10
30
18
100
100
40
0
10
30
30
5
5
200
0
10
190
-120
15
15
200
0
30
170
-75
50
50
200
0
200
0
130
200
200
200
0
20
180
-70
200
200
200
0
100
100
260
720
720
1000
0
40
960
-710
60
60
1000
0
20
980
-380
90
90
1000
0
70
930
669
39,799,500.00
0.00
-15,885,350.00
13,552,500.00
39,799,500.00
Diciembre
Venta
Inv. Fin
0
1
5
4
9
2
9
4
30
3
20
6
25
8
30
5
10
10
20
20
50
22
100
37
100
100
86,906,400.00 Compras
30,683,520.00 Contado
56,222,880.00 Credito
74,403,120.00Salidas efect
Suma Compras
Articulo
a
b
c
d
e
f
g
h
i
j
k
l
m
21
54
102
104
153
206
308
355
460
620
722
837
1100
Costos de compras anuales T.C. $ 12.00

Unitarios Dlls Unitar. $
7,500.00
90,000.00
6,500.00
78,000.00
5,500.00
66,000.00
5,000.00
60,000.00
3,500.00
42,000.00
2,700.00
32,400.00
2,000.00
24,000.00
1,500.00
18,000.00
1,400.00
16,800.00
1,600.00
19,200.00
1,500.00
18,000.00
500.00
6,000.00
250.00
3,000.00
########
80,318,400.00
Pago con cheque

Proveedores
Diciembre
Venta
10
5
9
18
30
20
45
30
10
160
50
100
500
312,525,850.00
Inv. Fin
20
20
20
30
30
50
50
100
100
200
200
500
1099
Articulo
a
b
c
d
e
f
g
h
i
j
k
l
m
49
116
218
326
377
444
742
1045
1090
1580
1678
2463
3999
Costos de compras anuales T.C. $ 13.00

Unitarios Dlls Unitar. $
9,000.00
117,000.00
8,000.00
104,000.00
6,000.00
78,000.00
5,500.00
71,500.00
4,500.00
58,500.00
3,500.00
45,500.00
3,200.00
41,600.00
2,200.00
28,600.00
2,000.00
26,000.00
1,800.00
23,400.00
1,700.00
22,100.00
800.00
10,400.00
450.00
5,850.00
Ventas Anuales
mpras anuales T.C. $ 12.00

Total $
1,890,000.00
4,212,000.00
6,732,000.00
6,240,000.00
6,426,000.00
6,674,400.00
7,392,000.00
6,390,000.00
7,728,000.00
11,904,000.00
12,996,000.00
5,022,000.00
3,300,000.00
86,906,400.00
Unidades
20
50
100
100
150
200
300
350
450
600
700
800
1000
Unitarios
Dlls
10,000.00
9,500.00
7,000.00
6,400.00
5,000.00
4,900.00
4,200.00
3,800.00
3,300.00
2,000.00
1,800.00
1,000.00
504.00
Unitarios
$
130,000.00
123,500.00
91,000.00
83,200.00
65,000.00
63,700.00
54,600.00
49,400.00
42,900.00
26,000.00
23,400.00
13,000.00
6,552.00
Total
2,600,000.00
6,175,000.00
9,100,000.00
8,320,000.00
9,750,000.00
12,740,000.00
16,380,000.00
17,290,000.00
19,305,000.00
15,600,000.00
16,380,000.00
10,400,000.00
6,552,000.00
150,592,000.00
78,546,000.00
8,360,400.00
mpras anuales T.C. $ 13.00

Total $
5,733,000.00
12,064,000.00
17,004,000.00
23,309,000.00
22,054,500.00
20,202,000.00
30,867,200.00
29,887,000.00
28,340,000.00
36,972,000.00
37,083,800.00
25,615,200.00
23,394,150.00
312,525,850.00
Ventas Anuales
Unidades
30
100
200
300
350
400
700
950
1000
1400
1500
2000
3000
Unitarios
Dlls
10,000.00
9,500.00
7,000.00
6,400.00
5,000.00
4,900.00
4,200.00
3,800.00
3,300.00
2,000.00
1,800.00
1,000.00
504.00
Unitarios
$
130,000.00
123,500.00
91,000.00
83,200.00
65,000.00
63,700.00
54,600.00
49,400.00
42,900.00
26,000.00
23,400.00
13,000.00
6,552.00
Total
3,900,000.00
12,350,000.00
18,200,000.00
24,960,000.00
22,750,000.00
25,480,000.00
38,220,000.00
46,930,000.00
42,900,000.00
36,400,000.00
35,100,000.00
26,000,000.00
19,656,000.00
352,846,000.00
26,043,820.83
78,131,462.50
Inventario
1
4
2
4
3
6
8
5
10
20
22
37
100
Final 2010
Existencia
1
4
2
4
3
6
8
5
10
20
22
37
100
Inventario
Final 2011
Existencia
20
20
20
30
30
50
50
100
100
200
200
500
1099
2,600,000.00
2,470,000.00
1,820,000.00
2,496,000.00
1,950,000.00
3,185,000.00
2,730,000.00
4,940,000.00
4,290,000.00
5,200,000.00
4,680,000.00
6,500,000.00
7,200,648.00
50,061,648.00
Inventario Fisico al 31 -12-2010
Inventario Fisico al 31 -12-2011
Valor
Articulo Existencia
a
1
b
4
c
2
d
4
e
3
f
6
g
8
h
5
i
10
j
20
k
22
l
37
m
100
Dlls
9,000.00
8,000.00
6,000.00
5,500.00
4,500.00
3,500.00
3,200.00
2,200.00
2,000.00
1,800.00
1,700.00
800.00
450.00

5 articulos
20 articulos
maximo
maximo
a
g
b
h
c
i
d
j
e
$
117,000.00
104,000.00
78,000.00
71,500.00
58,500.00
45,500.00
41,600.00
28,600.00
26,000.00
23,400.00
22,100.00
10,400.00
5,850.00
100 articulos
maximo
k
l
m
Valor
Total
117,000.00
416,000.00
156,000.00
286,000.00
175,500.00
273,000.00
332,800.00
143,000.00
260,000.00
468,000.00
486,200.00
384,800.00
585,000.00
4,083,300.00
ArticuloExistencia
a
20
b
20
c
20
d
30
e
30
f
50
g
50
h
100
i
100
j
200
k
200
l
500
m
1099
Dlls
10,000.00
9,500.00
7,000.00
6,400.00
5,000.00
4,900.00
4,200.00
3,800.00
3,300.00
2,000.00
1,800.00
1,000.00
504.00

40 articulos
200 articulos
maximo
maximo
a
g
b
h
c
i
d
j
e
al 31 -12-2011
Valor
$
130,000.00
123,500.00
91,000.00
83,200.00
65,000.00
63,700.00
54,600.00
49,400.00
42,900.00
26,000.00
23,400.00
13,000.00
6,552.00
1000 articulos
maximo
k
l
m
Total
2,600,000.00
2,470,000.00
1,820,000.00
2,496,000.00
1,950,000.00
3,185,000.00
2,730,000.00
4,940,000.00
4,290,000.00
5,200,000.00
4,680,000.00
6,500,000.00
7,200,648.00
50,061,648.00
20.00
20.00
20.00
30.00
30.00
50.00
50.00
100.00
100.00
200.00
200.00
500.00
1,099.00
2,600,000.00
2,470,000.00
1,820,000.00
2,496,000.00
1,950,000.00
3,185,000.00
2,730,000.00
4,940,000.00
4,290,000.00
5,200,000.00
4,680,000.00
6,500,000.00
7,200,648.00
50061648
Costos de pedido: Son los que incluyen los costos fijos de oficina para colocar y recibir
un pedido, o sea, el costo de preparacin de una orden de compra, procesamiento
y la verificacin contra entrega.
Estos se expresan en trminos de gastos o costos por pedido.
los costos fijos de oficina
Para colocar y recibir un pedido
El costo de preparacin de una orden de compra
Procesamiento y la verificacin contra entrega
Costos de mantenimiento del inventario: Son los costos variables unitarios de mantener
mantener un artculo en el inventario por un periodo determinado. Entre los ms comunes
se encuentran los costos de almacenamiento, los costos de seguro, los costos de deterioro y
obsolescencia y el costo de oportunidad.
Estos son expresados en trminos de costos por unidad por periodo.
Costos variables unitarios de mantener un artculo en el inventario por un periodo determinado.
Los costos de almacenamiento
Los costos de seguro
Los costos de deterioro
Los costos de obsolescencia
El costo de oportunidad
os ms comunes
tos de deterioro y
periodo determinado.
Ventas
Proceso de
Ventas
Vendedores
Ventas de
Mostrador
Departamento de
Ventas
Proceso de
Ventas
Vendedores
Ventas de
Mostrador
Gastos del Departamento de ventas
Mes promedio 30.4 dias
Relacion de personal( M de O )
Puestos
Sub.gerenteVentas
Jefe de ventas
Vendedores
Cantidad
uno
uno
dos
Sueldo
Mensual
20,000.00
16,000.00
12,000.00
Vendedores de mostrador
Jefe de control de ventas y cerdito
Asistente de credito
dos
uno
uno
10,000.00
12,000.00
10,000.00
Sub gerente ventas
Jefe Ventas
Vendedores
657.53
526.03
789.04
12.61016438
27.02178082
55.8744
Puestos
Sueldo Diario
Aguinaldo
15
27.02
21.62
32.43
Vacaciones
12.61
10.09
15.13
Prima Vacacional
10%
Salario Diario Integrado
1.26
1.01
1.51
698.43
558.74
838.11
I.M.S.S.
imss
8%
55.87
44.70
67.05
Infoinavit
infonavit
6%
41.91
33.52
50.29
2%
13.97
11.17
16.76
810.18
648.14
972.21
S/ Nomina
Costo de M de O por dia
Almacen
Almacenistas
Mano de obra
Relacion de personal Puestos
Administrador
Jefe de almacenista
Almacenista
Chofere
Ayudante general
Servicio de
reparto
Cantidad
uno
Sueldo
20,000.00
uno
uno
uno
uno
14,000.00
12,000.00
8,000.00
6,000.00
Pretaciones
$ 250 Vales mensual
25 dias aguinaldo
12 dias de vacaciones
45% prima vacional
12% imss
Jefe de comprador
uno
12,000.00
Jefe de contabilidad
Asistente de contablidad
Cuentas por pagar y cobrara
Recurzos humanos
uno
uno
uno
uno
16,000.00
12,000.00
8,000.00
8,000.00
Puestos
Sueldo Diario
6% infonavit
2% s/ nomina
Administrador
jefe almacenista
657.53
460.27
Aguinaldo
25
45.04
31.53
Vacaciones
12
21.62
15.13
45%
9.73
6.81
733.92
513.74
Prima Vacacional
Salario Diario Integrado
I.M.S.S.
imss
12%
88.07
61.65
Infoinavit
infonavit
6%
44.03
30.82
2%
14.68
10.27
880.70
616.49
S/ Nomina
Costo de mano de obra por dia
Gerente
entas
Proceso de
Control Administrativo
Creditos y cobranaza
Almacenist
Departamento de
Ventas
Proceso de
Control Administrativo
Ventas y Creditos
Prestaciones
15 dias aguinaldo
7 dias vacasiones
10% prima vacional
8% imss
Servicios
Internet ,tel
luz
agua
Materieles
Consumibles
Papel
consumibles
mantenimiento
6% infonavit
2% s/ nomina
renta
vigilancia
Vend. Mostr
Jefe cont. Vtas
Asis cred.
657.53
394.52
328.77
27.02
16.21
13.51
12.61
7.57
6.31
DIARIO
1.26
0.76
0.63
698.43
419.06
349.21
55.87
33.52
27.94
3,353.42
137.81
64.31
6.43
3,561.98
284.96
41.91
25.14
20.95
213.72
13.97
8.38
6.98
810.18
486.11
405.09
71.24
4,131.90
Mensual
Anual
102,000.00 1,224,000.00
4,191.78
50,301.37
1,956.16
23,473.97
195.62
2,347.40
108,343.56 1,300,122.74
8,667.48 104,009.82
6,500.61
78,007.36
2,166.87
26,002.45
125,678.53 1,508,142.38
Administrador
Compras
Contador
Proceso de
compras
Contabilidad
Servicios
Internet , telefon
luz
agua
renta
vigilancia
Consumibles
Papel
consumibles
mantenimiento
Depreciacion
almacenista
chofer
ay. General
jefe. Compras
jefe conta
asis. Conta
cuentas x cob
394.52
263.01
197.26
394.52
526.03
394.52
###
27.02
18.01
13.51
27.02
36.03
27.02
###
12.97
8.65
6.49
12.97
17.29
12.97
8.65
5.84
3.89
2.92
5.84
7.78
5.84
3.89
440.35
293.57
220.17
440.35
587.13
440.35
###
52.84
35.23
26.42
52.84
70.46
52.84
###
26.42
17.61
13.21
26.42
35.23
26.42
###
8.81
5.87
4.40
8.81
11.74
8.81
5.87
528.42
352.28
264.21
528.42
704.56
528.42
###
Administrador
Almacen
Almacenistas
Depreciacion
D=
costo - valor de desecho

Vida util
Compras
Servicio de
reparto
Proceso de
compras
Mano de Obra
Nombre
debe
haber
Gasto por sueldos de ventas
1,224,000.00
Gasto por aguinaldo de venta50,301.37
Gasto por vacaciones de vtas23,473.97
Gastos cuota paronal imss104,009.82
Gasto infoanvit
78,007.36
2 % sobre nomina
26,002.45
Gasto por prima Vac
2,347.40
Banco
1,508,142.37 1,508,124.38
Cuentas por pagar
Cuentas por cobrar
Registro contable
Asiento de diario
Cuenta
Gastos de Administracion
Subcuenta
Nombre
Parcial
500
401
gastos de admon (sueldos)
500
gastos
402 de admon (aguinaldo)
Vacaciones
Prima Vacacional
I.M.S.S.
Debe Haber
0.00
0.00
0.00
0.00
0.00
Infoinavit
S/ Nomina
Bancos
Sumas Igualees
rec. Humano diario

263.01
18.01
8.65
3.89
293.57
35.23
17.61
5.87
352.28
####
####
####
####
####
####
####
####
####
mensual
Anual
116,000.00 1,392,000.00
7,945.21
95,342.47
3,813.70
45,764.38
1,716.16
20,593.97
129,475.07 1,553,700.82
15,537.01 186,444.10
7,768.50
93,222.05
2,589.50
31,074.02
155,370.08 1,864,440.99
0.00
0.00
0.00
0.00 0.00
Contador
Contabilidad
Cuentas por cobrar
Cuentas por pagar
R.H.
Haber
R.H.

Exa Marzo 2014 3

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Copyright:

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Exa Marzo 2014 3

Cargado por

Copyright:

Formatos disponibles

Aportacion Inicial

10,000,000.00 Efectivo que se deposita en Una C

30,000,000.00 Aportacion Adicional de los socios

que se deposita en Una Cuenta de Banco

on Adicional de los socios en efectivo que

maqu y equip Equipo de aire

maqu y equip Equipo de aire

Gasto por depreciacion de Equipo de reparto

Pasivo Corto Plazo

35% agto- 10 -ene- 11

35% agto- 11 -ene- 12

Pasivo Largo Plazo

Intereses por pagar

Ventas del periodo 2010 Desglose por articulos por mes

Ventas del periodo 2013 Desglose por articulos por mes

Registro contable de ventas

Registro contable de ventas

90,355,200.00 Ventas a credito

Periodo 2012 Desglose de compra por artculos por mes

Periodo 2013 Desglose por articulos por mes

Politica de Existencia en almacen

Politica de Existencia en almacen

Registro comtable de compras de materia prima 2012

Registro comtable de compras de materia prima 2012

Plazo de entrega 2 dias

Plazo de entrega 20 dias

Plazo de entrega 10 dias

Costos de compras anuales T.C. $ 12.00

Pago con cheque

Costos de compras anuales T.C. $ 13.00

mpras anuales T.C. $ 12.00

mpras anuales T.C. $ 13.00

Inventario Fisico al 31 -12-2010

Inventario Fisico al 31 -12-2011

Politica de Existencia en almacen

Politica de Existencia en almacen

Gastos del Departamento de ventas

Mes promedio 30.4 dias

Sub gerente ventas

Salario Diario Integrado

Jefe cont. Vtas

costo - valor de desecho

Cuentas por pagar

Cuentas por cobrar

rec. Humano diario

Cuentas por cobrar

Cuentas por pagar

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