Documentos de Académico
Documentos de Profesional
Documentos de Cultura
MODULO DE VENTAS
Unidades
10,400.00 Valor de venta
IGV 18%
Precio de Venta
Ao 1
100.00
1,040,000.00
187,200.00
1,227,200.00
Ao 2
120.00
1,248,000.00
224,640.00
1,472,640.00
Ao 3
144.00
1,497,600.00
269,568.00
1,767,168.00
Ao 4
Ao 2
Ao 3
173.00
1,799,200.00
323,856.00
2,123,056.00
Ao 1
111,600.00
Mobiliario yequipos
20,000.00
Camioneta
50,000.00
Capital de trabajo
41,600.00
8,320.00
9,984.00
12,064.00
8,320.00
9,984.00
12,064.00
800,000.00
168,900.00
960,000.00
170,980.00
1,152,000.00
173,476.00
Alquiler de local
38,500.00
38,500.00
38,500.00
Planilla de sueldos
90,000.00
90,000.00
90,000.00
Gastos de Publicidad
10,400.00
12,480.00
14,976.00
Gastos de Seguros
12,000.00
12,000.00
12,000.00
Gastos generales
18,000.00
18,000.00
18,000.00
111,600.00
977,220.00
1,140,964.00
1,337,540.00
Ao 0
Ao 1
Ao 2
GASTOS OPERATIVOS
INVERSIONES
124,200.00
8,320.00
Ao 3
9,984.00
12,064.00
Mobiliario
23,600.00
Equipos diversos
59,000.00
Capital de trabajo
41,600.00
8,320.00
9,984.00
12,064.00
0.00
0.00
944,000.00
183,102.00
1,132,800.00
185,941.40
1,359,360.00
188,886.68
Alquiler de local
45,430.00
45,815.00
45,815.00
Planilla de sueldos
90,000.00
90,000.00
90,000.00
Gastos de Publicidad
12,272.00
14,726.40
17,671.68
Gastos de Seguros
14,160.00
14,160.00
14,160.00
Gastos generales
21,240.00
21,240.00
21,240.00
1,135,422.00
1,328,725.40
1,560,310.68
COSTO DE LA MERCADERIA
GASTOS OPERATIVOS
124,200.00
Ao 1
IGV VENTAS
Ao 2
Ao 3
187,200.00
224,640.00
269,568.00
IGV COMPRAS
12,600.00
158,202.00
187,761.40
222,770.68
Liquidacin IGV
-12,600.00
28,998.00
36,878.60
46,797.32
Crdito Fiscal
-12,600.00
16,398.00
36,878.60
46,797.32
Neto a Pagar
0.00
Ao 2
1,040,000.00
1,248,000.00
1,497,600.00
1,799,200.00
-800,000.00
-960,000.00
-1,152,000.00
-1,384,000.00
Utilidad Bruta
240,000.00
288,000.00
345,600.00
415,200.00
( - )Gastos de Operacin
180,900.00
182,980.00
185,476.00
188,492.00
2,000.00
2,000.00
2,000.00
2,000.00
Depreciacin vehculos
10,000.00
10,000.00
10,000.00
10,000.00
Alquiler de local
38,500.00
38,500.00
38,500.00
38,500.00
Planilla de sueldos
90,000.00
90,000.00
90,000.00
90,000.00
Gastos de Publicidad
10,400.00
12,480.00
14,976.00
17,992.00
Gastos de Seguros
12,000.00
12,000.00
12,000.00
12,000.00
Gastos generales
18,000.00
18,000.00
18,000.00
18,000.00
59,100.00
105,020.00
160,124.00
226,708.00
Ventas
(-) Costo de Ventas
Utilidad Operativa
Ao 3
Ao 4
( + ) OTROS INGRESOS
( - ) Gastos Financieros
Utilidad antes de Impuestos
( - ) Impuesto a la Renta
Utilidad Neta
35,507.68
14,997.56
0.00
0.00
23,592.32
90,022.44
160,124.00
226,708.00
7,077.70
27,006.73
48,037.20
68,012.40
16,514.63
63,015.71
112,086.80
158,695.60
Ventas
Costo variable
UMC
Costo fijo
Utilidad Operativa
MARGEN UMC
P.E =
MS =
GAO =
Ao 2
Ao 3
Ao 4
1,040,000.00
-810,400.00
229,600.00
170,500.00
59,100.00
1,248,000.00
-972,480.00
275,520.00
170,500.00
105,020.00
1,497,600.00
-1,166,976.00
330,624.00
170,500.00
160,124.00
1,799,200.00
-1,401,992.00
397,208.00
170,500.00
226,708.00
0.22
170,499.78
83.61%
3.88
0.22
170,499.78
86.34%
2.62
0.22
170,499.78
88.62%
2.06
0.22
170,499.78
90.52%
1.75
0.0380
CUADRO AMORTIZACION DE PRESTAMO
AMORTIZACION
INTERES
CUOTA
MES
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2,446.04
2,538.99
2,635.48
2,735.62
2,839.58
2,947.48
3,059.49
3,175.75
3,296.43
3,421.69
3,551.71
3,686.68
3,826.77
3,972.19
4,123.13
4,279.81
4,442.45
4,611.26
4,786.49
4,968.37
5,157.17
5,353.14
5,556.56
5,767.71
3,540.84
3,447.89
3,351.41
3,251.26
3,147.31
3,039.40
2,927.40
2,811.14
2,690.46
2,565.20
2,435.17
2,300.21
2,160.11
2,014.69
1,863.75
1,707.07
1,544.44
1,375.63
1,200.40
1,018.51
829.71
633.74
430.32
219.17
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
5,986.88
93,180.00
50,505.24
143,685.24
Financiamiento
Prstamo
Amortizacin
Escudo Fiscal
Intereses
Ao 1
Ao 2
Ao 3
0.00
0.00
1,227,200.00
1,227,200.00
1,472,640.00
1,472,640.00
1,767,168.00
1,767,168.00
124,200.00
124,200.00
0.00
0.00
0.00
0.00
1,169,550.00
8,320.00
16,398.00
17,730.00
944,000.00
183,102.00
1,397,110.00
9,984.00
36,878.60
31,506.00
1,132,800.00
185,941.40
1,655,145.20
12,064.00
46,797.32
48,037.20
1,359,360.00
188,886.68
-124,200.00
57,650.00
75,530.00
112,022.80
-36,334.94
10,652.30
-35,507.68
-56,845.06
4,499.27
-14,997.56
93,180.00
-31,020.00
-3,540.32
8,186.65
112,022.80
31,020.00
0.00
0.00
-3,540.32
-3,540.32
4,646.33
4,646.33
116,669.13
CALCULO VANE
CALCULO VANF
91,718.10
241,122.52
Ao 1
Ao 2
Ao 3
EFECTIVO
CAPITAL DE TRABAJO
IGV A FAVOR
ACTIVO FIJO
( - ) DEPREC.ACUM
TOTAL ACTIVO
PASIVO
PRESTAMOS POR PAGAR
CAPITAL SOCIAL
RESULTADO ACUMULADO
RESULTADO EJERCICIO
TOTAL PASIVO Y PATRIM.
0.00
41,600.00
12,600.00
70,000.00
-3,540.32
49,920.00
4,646.33
59,904.00
116,669.13
71,968.00
124,200.00
70,000.00
-12,000.00
104,379.68
70,000.00
-24,000.00
110,550.33
70,000.00
-36,000.00
222,637.13
93,180.00
31,020.00
0.00
0.00
124,200.00
56,845.06
31,020.00
0.00
16,514.63
104,379.68
31,020.00
16,514.63
63,015.71
110,550.33
31,020.00
79,530.33
112,086.80
222,637.13
93,180.00
31,020.00
124,200.00
PART %
75.02%
24.98%
100.00%
COSTO
AJUSTE
56.45%
39.51%
9.00%
9.00%
tasa WACC =
Ao 4
0.00
1,384,000.00
176,492.00
38,500.00
90,000.00
17,992.00
12,000.00
18,000.00
1,560,492.00
Ao 4
0.00
1,633,120.00
192,445.56
45,815.00
90,000.00
21,230.56
14,160.00
21,240.00
1,825,565.56
Ao 4
LIQUIDACION
323,856.00
3,960.00
265,073.56
0.00
58,782.44
3,960.00
58,782.44
3,960.00
LIQUIDACION
12,000.00
10,000.00
-22,000.00
22,000.00
0.00
0.00
DE PRESTAMO
SALDO
93,180.00
90,733.96
88,194.96
85,559.48
82,823.86
79,984.28
77,036.80
73,977.31
70,801.57
67,505.14
64,083.45
60,531.74
56,845.06
53,018.29
49,046.10
44,922.96
40,643.15
36,200.70
31,589.45
26,802.96
21,834.59
16,677.42
11,324.27
5,767.71
0.00
Ao 4
2,123,056.00
2,123,056.00
LIQUIDACION
97,928.00
71,968.00
25,960.00
1,952,360.40
0.00
58,782.44
68,012.40
1,633,120.00
192,445.56
3,960.00
170,695.60
93,968.00
3,960.00
170,695.60
93,968.00
116,669.13
287,364.73
287,364.73
381,332.73
Ao 4
LIQUIDAC.
287,364.73
71,968.00
381,332.73
70,000.00
-48,000.00
381,332.73
381,332.73
31,020.00
191,617.13
158,695.60
381,332.73
31,020.00
350,312.73
0.00
381,332.73
WACC
29.64%
2.25%
31.89%