ACTIVO

ACTIVO CORRIENTE

11

Disponible

13

Deudores

12

Inversiones

Total Activo Corriente

ACTIVO NO CORRIENTE

15

Propiedades, planta y equipo

1592

Depreciacin acumulada

17

Diferidos

Total Activo no Corriente

Total activo

INTERNET Y TELECOM

BALANCE G

CONSTITUCION D

AL 31DE DICIEM

(Expresado en pes

Dic. 2014

18,500,000
85,600,000
47,800,000

151,900,000

7,500,000
(4,800,000)
0

2,700,000

154,600,000

ERNET Y TELECOMUNICAIONES MARY

BALANCE GENERAL
CONSTITUCION DE LA SOCIEDAD
AL 31DE DICIEMBRE DE 2014
(Expresado en pesos colombianos)

21
22
23
24
25
26

21

31
33
37
36

PASIVO Y PATRIMONIO

PASIVO CORRIENTE

Obligaciones Financieras
Proveedores
Cuentas por pagar
Impuestos, gravamenes y tasas
Obligaciones laborales
Pasivos estimados y provisiones

Total Pasivo Corriente

PASIVO NO CORRIENTE

Obligaciones Financieras

Total Pasivo

PATRIMONIO DE LOS ACCIONISTAS

Capital suscrito y Pagado

Reservas obligatorias
Utilidades perdidas acumuladas
Ganancia (perdida) neta del ejercicio

Total Patrimonio

Total Pasivo y Patrimonio

Dic. 2014

7,500,000
25,630,000
3,200,000
1,500,000
750,000
3,150,550

3,150,550

3,150,550

95,700,000
10,340,850
33,500,000
93,067,650

232,608,500

235,759,050

INTERNET Y TELECOMUNICACIONES MARY

ESTADO DE RESULTADOS
DEL 1 DE ENERO AL 31DE DICIEMBRE DE 2014
(Expresado en pesos colombianos)

Ventas netas

Costo de produccin

Ganancia bruta

Gastos operacionales
De administracin
De ventas

Total gastos operacionales

Ganancia operacional

Ingresos no operacionales

Gastos no operacionales

Ganancia antes de impuesto

Impuesto de renta

Ganancia despus de impuestos

Reservas obligatorias

Utilidad neta del ejercicio

Dic. 2014

385,825,000

und vendidas

25,300

precio de venta

15,250

total ventas

385,825,000

tot costo y gasto

247,947,000

206,897,000

178,928,000

137,878,000

40,600,000
0

40,600,000

138,328,000

450,000

41,050,000

9,800

TOTAL GASTOS
137,878,000

34,469,500

103,408,500

10,340,850

93,067,650

41,050,000

385,825,000

CEDULA DE GASTOS

INCREMENTO ANUAL

2013

2014

NOMINA

26,852,914

28,030,145

ARRENDAMIENTOS

6,240,000

6,405,734

SERVICIOS

4,200,000

4,311,552

SEGUROS

1,800,000

1,847,808

CAFETERIA

840,000

862,310

ASEO

720,000

739,123

PAPELERIA

3,000,000

3,079,680

DEPRECIACIN

11,113,571

11,113,571

MANTENIMIENTO Y REPARACIONES

3,840,000

3,941,990

450,000

9,570,829

59,056,485

69,902,744

INTERESES
TOTALES

2.66%
2015

2016

2017

2018

29,258,987

30,541,701

31,880,649

33,278,297

6,575,871

6,750,526

6,929,820

7,113,876

4,426,067

4,543,623

4,664,302

4,788,186

1,896,886

1,947,267

1,998,986

2,052,080

885,213

908,725

932,860

957,637

758,754

778,907

799,595

820,832

3,161,476

3,245,445

3,331,644

3,420,133

11,113,571

11,113,571

11,113,571

11,113,571

4,046,690

4,154,170

4,264,504

4,377,770

6,905,902

2,879,015

69,029,418

66,862,950

65,915,932

67,922,380

ao

inflacin

gasto

2010

2.00

0.0200

52,843,988

2011

3.17

0.0317

54,519,143

2012

3.73

0.0373

56,552,707

2013

2.44

0.0244

57,932,593

2014

1.94

0.0194

59,056,485

prom

2.66

VARIACION
0.031
0.036
0.024
0.019
2%

CONCEPTOS POR TRABAJADOR OPERARIOS (COSTO MOD)

N

CARGO

TOTAL DEVENGADO

IBC

OPERARIO

640,000

640,000

OPERARIO

685,000

685,000

OPERARIO

710,000

710,000

OPERARIO

740,000

740,000

TOTALES

2,775,000

TOTAL COSTO PARA UNA NOMINA DE 4 TRABAJADORES

CONCEPTOS POR EMPLEADO ADMINISTRATIVO (GASTOS)

N

CARGO

TOTAL DEVENGADO

IBC

ADMIN

790,000

790,000

ADMIN

750,000

750,000

10

ADMIN

TOTALES

1,540,000

TOTAL GASTO PARA UNA NOMINA DE 3 TRABAJADORES

CEDULAS

INCREMENTO PROMEDIO ANUAL

PRESUPUESTO DE GASTOS DE PERSONAL

AO

2013

GASTOS DE PERSONAL

26,852,914

PRESUPUESTO DE COSTOS DE MOD

AO

2013

GASTOS DE PERSONAL

49,011,228

ARL III 2,436%

O MOD)

4%

14.44%

29.16%

AUXILIO DE
TRANSPORTE

PARAFISCALES

SEG SOCIAL

PRESTACIONES

72,000

22,720

92,390

186,624

72,000

24,520

98,887

199,746

72,000

25,520

102,496

207,036

72,000

26,720

106,826

215,784

99,480

400,599

809,190

4,084,269
ARL I 0,522%

STOS)

4%

12.52%

29.16%

AUXILIO DE
TRANSPORTE

PARAFISCALES

SEG SOCIAL

PRESTACIONES S

72,000

28,720

98,924

230,364

72,000

27,120

93,915

218,700

55,840

192,839

449,064

2,237,743

OMEDIO ANUAL

4.38%

2014

2015

2016

2017

28,029,071

29,256,745

30,538,190

31,875,763

2014

2015

2016

2017

52,442,014

56,112,955

60,040,862

64,243,722

INCREMENTO ANUAL SMLMV

AO

2010

3.60%

2018

2011

4.00%

33,271,921

2012

5.80%

2013

4.02%

2014

4.50%

PROM

4.38%

2018
68,740,783

NUAL SMLMV

ACTIVOS FIJOS
TIPO DE BIENES

COSTO
HISTORICO

VIDA UTIL EN
AOS

DEPRECIACIN
MENSUAL

VEHICULOS Y TECNOLOGIA

54,200,000

564,583

MAQUINARIA Y EQUIPO

40,300,000

14

239,881

CONSTRUCCION Y
EDIFICACION

36,500,000

25

121,667

TOTALES

131,000,000

926,131

DEPRECIACIN
ANUAL
6,775,000
2,878,571
1,460,000

11,113,571

PROMEDIO DE INFLACIN ULTIMOS 5 A

INGRESOS
Ventas
Prestamos a largo plazo
Prestamos a corto plazo
otros ingresos

TOTAL INGRESOS

EGRESOS
Compra de mercancias
Pago a proveedores
Nomina
Arrendamientos
Servicios
Seguros
Cafeteria
Aseo
Papeleria
Depreciacin
Mantenimiento Y Reparaciones
Intereses
CIF

TOTAL EGRESOS

SALDO INICIAL DEL EFECTIVO

FLUJO DE CAJA DESCONTADO

INFLACIN ULTIMOS 5 AOS

2013
$
$

2014

385,825,000 $

2015

396,072,512 $

406,592,198

25,000,000

410,825,000 $

396,072,512 $

417,391,287

112,080,282 $

115,057,134 $

118,113,052

27,400,000 $

115,057,134 $

118,113,052

26,852,914 $

27,739,060 $

28,654,449

6,240,000 $

6,405,734 $

6,575,871

4,200,000 $

4,311,552 $

4,426,067

1,800,000 $

1,847,808 $

1,896,886

840,000 $

862,310 $

885,213

720,000 $

739,123 $

758,754

3,000,000 $

3,079,680 $

3,161,476

11,113,571 $

11,408,748 $

11,711,764

3,840,000 $

3,941,990 $

4,046,690

450,000 $

9,570,829 $

6,905,902

54,427,050 $

55,872,632 $

57,356,610

252,963,817 $

355,893,736 $

362,605,786

18,500,000 $

58,678,776

663,788,817 $

58,678,776 $

838,675,848

2.66%

PROMEDIO INCREMENTO SMLMV

2016

2017

2018

417,391,287 $

428,477,199 $

439,857,554

417,391,287 $

428,477,199 $

439,857,554

121,250,135 $

124,470,538 $

127,776,476

121,250,135 $

124,470,538 $

127,776,476

29,600,046 $

30,576,847 $

31,585,883

6,750,526 $

6,929,820 $

7,113,876

4,543,623 $

4,664,302 $

4,788,186

1,947,267 $

1,998,986 $

2,052,080

908,725 $

932,860 $

957,637

778,907 $

799,595 $

820,832

3,245,445 $

3,331,644 $

3,420,133

12,022,829 $

12,342,155 $

12,669,963

4,154,170 $

4,264,504 $

4,377,770

2,879,015 $

58,880,001 $

60,443,854 $

62,049,243

368,210,822 $

375,225,644 $

385,388,552

###

838,675,848 $

1,624,277,957 $

2,427,980,800

1,624,277,957 $

2,427,980,800 $

3,253,226,906

ENTO SMLMV

3.30%

58,678,776

PROMEDIO DE INFLACION ULTIMOS 5 AOS

ACTIVO

2013

ACTIVO CORRIENTE

Disponible

154,000,000

Deudores

78,000,000

Inversiones

40,600,000

Total Activo Corriente

272,600,000

ACTIVO NO CORRIENTE

Propiedades, planta y equipo

120,000,000

Depreciacin acumulada

(854,000)

Diferidos

Total Activo no Corriente

119,146,000

TOTAL ACTIVO

391,746,000

PASIVO Y PATRIMONIO

391,746,000

PASIVO CORRIENTE
Obligaciones Financieras

40,200,000

Proveedores

23,100,000

Cuentas por pagar

18,400,000

Impuestos, gravamenes y tasas

6,400,000

Obligaciones laborales

2,100,000

Pasivos estimados y provisiones

2,100,000

Total Pasivo Corriente

92,300,000

PASIVO NO CORRIENTE

Obligaciones Financieras

Total Pasivo

92,300,000

PATRIMONIO DE LOS ACCIONISTAS

Capital suscrito y Pagado

46,953,420

Reservas obligatorias

10,340,850

Utilidades perdidas acumuladas

3,400,000

Ganancia (perdida) neta del ejercicio

93,067,650

Total Patrimonio

153,761,920

Total Pasivo y Patrimonio

246,061,920

diferencia

2.66%

2014

2015

2016

18,500,000

58,678,776

838,675,848

78,100,000

70,800,000

71,200,000

41,678,336

42,785,313

43,921,691

138,278,336

172,264,088

953,797,539

108,886,429

97,772,857

86,659,286

-11,967,571

-23,081,143

-34,194,714

96,918,857

74,691,714

52,464,571

235,197,193

246,955,803

1,006,262,110

PROMEDIO INCREMENTO SMLMV

3.30%

19,785,580

5,214,420

23,713,536

24,343,368

24,989,927

18,888,704

19,390,388

19,905,397

6,569,984

6,744,483

6,923,616

2,169,300

2,240,887

2,314,836

2,155,776

2,213,033

2,271,812

73,282,880

60,146,579

56,405,588

73,282,880

60,146,579

56,405,588

46,953,420

46,953,420

46,953,420

9,251,131

9,482,652

9,718,730

3,490,304

3,583,006

3,678,171

83,260,178

85,343,869

87,468,570

142,955,033

145,362,948

147,818,891

216,237,913

205,509,526

204,224,479

18,959,280

41,446,276

802,037,631

235,197,193

216,237,913

73,282,880

(18,959,280)

142,955,033

2017

2018

1,624,277,957

2,427,980,800

71,600,000

72,100,000

45,088,251

46,285,795

1,740,966,208

2,546,366,595

75,545,714

64,432,143

-45,308,286

-56,421,857

30,237,429

8,010,286

1,771,203,636

2,554,376,880

25,653,660

26,335,021

20,434,084

20,976,813

7,107,507

7,296,283

2,391,226

2,470,136

2,332,151

2,394,093

57,918,628

59,472,346

57,918,628

59,472,346

46,953,420

46,953,420

9,959,416

10,204,759

3,775,863

3,876,150

89,634,741

91,842,828

150,323,440

152,877,156

208,242,068

212,349,503

1,562,961,569

2,342,027,378

DEUDORES
Ventas netas

Costo de produccin

Ganancia bruta

Gastos operacionales
De administracin
De ventas

Total gastos operacionales

Ganancia operacional

Ingresos no operacionales

Gastos no operacionales

Ganancia antes de impuesto

Impuesto de renta

Ganancia despus de impuestos

Reservas obligatorias

Utilidad neta del ejercicio

2013

2014

2015

2016

0.20

0.20

0.17

0.17

78,000,000

78,100,000

70,800,000

71,200,000

385,825,000

396,072,512

406,592,198

417,391,287

206,897,000

212,392,184

218,033,321

223,824,286

178,928,000

183,680,328

188,558,877

193,567,001

40,600,000

69,902,744

69,029,418

66,862,950

40,600,000

69,902,744

69,029,418

66,862,950

138,328,000

113,777,584

119,529,460

126,704,051

425,000

9,570,829

6,905,902

2,879,015

138,753,000

123,348,413

126,435,362

129,583,066

34,688,250

30,837,103

31,608,840

32,395,767

104,064,750

92,511,309

94,826,521

97,187,300

10,406,475

9,251,131

9,482,652

9,718,730

93,658,275

83,260,178

85,343,869

87,468,570

2017

2018

0.17

0.16

71,600,000

72,100,000

428,477,199

439,857,554

229,769,059

235,871,725

198,708,141

203,985,829

65,915,932

67,922,380

65,915,932

67,922,380

132,792,208

136,063,448

132,792,208

136,063,448

33,198,052

34,015,862

99,594,156

102,047,586

9,959,416

10,204,759

89,634,741

91,842,828

VALOR

25,000,000

TASA

3.50%

PERIODOS

36

CUOTA FIJA

$ 1,232,104

FECHA

N*

CAPITAL INICIAL

1/1/2014

25,000,000

2/1/2014

24,642,896

3/1/2014

24,273,293

4/1/2014

23,890,754

5/1/2014

23,494,827

6/1/2014

23,085,042

7/1/2014

22,660,914

8/1/2014

22,221,942

9/1/2014

21,767,606

10/1/2014

10

21,297,368

11/1/2014

11

20,810,672

12/1/2014

12

20,306,941

1/1/2015

13

19,785,580

2/1/2015

14

19,245,971

3/1/2015

15

18,687,476

4/1/2015

16

18,109,434

5/1/2015

17

17,511,160

6/1/2015

18

16,891,946

7/1/2015

19

16,251,061

8/1/2015

20

15,587,744

9/1/2015

21

14,901,211

10/1/2015

22

14,190,649

11/1/2015

23

13,455,217

12/1/2015

24

12,694,046

1/1/2016

25

11,906,234

2/1/2016

26

11,090,848

3/1/2016

27

10,246,923

4/1/2016

28

9,373,462

5/1/2016

29

8,469,429

6/1/2016

30

7,533,755

7/1/2016

31

6,565,332

8/1/2016

32

5,563,014

9/1/2016

33

4,525,616

10/1/2016

34

3,451,908

11/1/2016

35

2,340,621

12/1/2016

36

1,190,439

TOTAL INTERES
PAGADO

SALDO CAPITAL 31 DIC

2014

9,570,829

19,785,580

2015

6,905,902

5,214,420

2016

2,879,015

2017

2018

19,355,747

25,000,000

19,355,747

INTERES

ABONO CA

CAPITAL FINAL

875,000

357,104

24,642,896

862,501

369,603

24,273,293

849,565

382,539

23,890,754

836,176

395,928

23,494,827

822,319

409,785

23,085,042

807,976

424,128

22,660,914

793,132

438,972

22,221,942

777,768

454,336

21,767,606

761,866

470,238

21,297,368

745,408

486,696

20,810,672

728,374

503,731

20,306,941

710,743

521,361

19,785,580

692,495

539,609

19,245,971

673,609

558,495

18,687,476

654,062

578,042

18,109,434

633,830

598,274

17,511,160

612,891

619,213

16,891,946

591,218

640,886

16,251,061

568,787

663,317

15,587,744

545,571

686,533

14,901,211

521,542

710,562

14,190,649

496,673

735,431

13,455,217

470,933

761,171

12,694,046

444,292

787,812

11,906,234

416,718

815,386

11,090,848

388,180

843,924

10,246,923

358,642

873,462

9,373,462

328,071

904,033

8,469,429

296,430

935,674

7,533,755

263,681

968,423

6,565,332

229,787

1,002,317

5,563,014

194,706

1,037,399

4,525,616

158,397

1,073,708

3,451,908

120,817

1,111,287

2,340,621

81,922

1,150,182

1,190,439

41,665

1,190,439

VENTAS 2013
PROM INFLACIN

385,825,000
2.66%

AO

2013

2014

2015

2016

VENTAS

385,825,000

396,072,512

406,592,198

417,391,287

2017

2018

428,477,199

439,857,554

costos totales = ingresos totales

costo fijo + costo variable * cantidad (Q) = precio de venta * Q
CF + CV * Q = PV * Q
DESPEJANDO
CF =
Q(PV-CV)

INGRESO =

PV*Q

EJEMPLO SILLAS
CF
Arriendo Planta produccin
salarios empleados
servicio seguridad
Mantenimiento maquinaria

275,000
640,000
40,000
25,300,000

TOTAL

26,255,000

Q=

CF
PV-CV

COSTO TOTAL
Q
ingresos
COSTO TOTAL
UTILIDAD

CF+(CV*Q)
P.E
3,237
49,369,760
49,369,760
0

mensual 2013
2,108
32,152,083
41,308,500
-9,156,417

Q=

CF
PV-CV

CV (unidad)
tubo metallico
soldadura
s. energia
S. acueducto
pintura
placas metalicas
servicio de internet
papeleria
Laca
Anticorrosivo
Lija
Masilla
Tornillos

2,500
140
200
140
800
500
900
1,100
300
150
20
30
360

TOTAL
PV

COSTOS VARIABLES
TOTAL MATERIA PRIMA
INSUMOS
CIF
TOTAL
TOTAL CIF VARIABLES MAS FIJOS
MENSUAL
ANUAL

7,140
15,250

26,255,000 =
8,110

3,237

anual 2013
25,300
385,825,000
206,897,000
178,928,000

MANO DE OBRA ANUAL

MENSUAL
POR UNIDAD

COSTOS VARIABLES
TAL MATERIA PRIMA

3,770
2,110
1,260
7,140

TAL CIF VARIABLES MAS FIJOS

28,911,500
346,938,000

7,680,000
640,000
304

COSTOS

MATERIA PRIM
2013
I.I

COMPRAS

112,080,282

IF

8,621,560

COSTO DE VENTA

103,458,722

MANO DE O
2013
CEDULA DE PERSONAL

49,011,228

COSTOS INDIRECTO
2013
CIF

54,427,050

2013
COSTO TOTAL

206,897,000

2.66%
MATERIA PRIMA E INSUMOS
2014

2015

2016

2017

8,621,560

8,850,549

9,085,619

9,326,933

115,057,134

118,113,052

121,250,135

124,470,538

8,850,549

9,085,619

9,326,933

9,574,657

106,206,586

109,027,433

111,923,201

114,895,881

MANO DE OBRA DIRECTA

2014

2015

2016

2017

52,442,014

56,112,955

60,040,862

64,243,722

COSTOS INDIRECTOS DE FABRICACIN

2014

2015

2016

2017

55,872,632

57,356,610

58,880,001

60,443,854

2014

2015

2016

2017

212,392,184

218,033,321

223,824,286

229,769,059

2018
9,574,657
127,776,476
9,828,960
117,947,516

2018
68,740,783

2018
62,049,243

2018
235,871,725