Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Estudio Economico y Financiero
Estudio Economico y Financiero
Dean
Estado de Flujo de Caja Proyectado
Del 01/01/ao -2 al 31/12/ ao -2
(Cifras en Quetzales)
Ene
Saldo Anterior
Feb
Mar
Abr
May
Jun
Jul
Ags
Sep
Oct
Nov
Dic
Total
0.00
Ingresos
0.00
48,747.50
48,598.99
48,450.47
48,301.96
48,153.44
48,004.93
47,856.42
47,707.90
47,559.39
47,410.88
47,262.36
47,113.85
575,168.09
48,747.50
48,598.99
48,450.47
48,301.96
48,153.44
48,004.93
47,856.42
47,707.90
47,559.39
47,410.88
47,262.36
47,113.85
575,168.09
Egresos
48,747.50
48,598.99
48,450.47
48,301.96
48,153.44
48,004.93
47,856.42
47,707.90
47,559.39
47,410.88
47,262.36
47,113.85
575,168.09
Amortizaciones
Bancarias
48,747.50
48,598.99
48,450.47
48,301.96
48,153.44
48,004.93
47,856.42
47,707.90
47,559.39
47,410.88
47,262.36
47,113.85
575,168.09
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Capital
inversin
Saldo
Caja
de
Mensual
Saldo
Acumulado Caja
Dean
Estado de Flujo de Caja Proyectado
Del 01/01/ ao -1 al 31/12/ ao -1
(Cifras en Quetzales)
Ene
Saldo Anterior
Feb
Mar
Abr
May
Jun
Jul
Ags
Sep
Oct
Nov
Dic
0.00
Total
0.00
Ingresos
101,602.50 101,292.96
100,983.42
100,673.88
100,364.33
100,054.79
99,745.25
99,435.71
99,126.17
139,904.47
139,594.92
439,534.42
1,622,312.82
Capital
inversin
de 101,602.50 101,292.96
100,983.42
100,673.88
100,364.33
100,054.79
99,745.25
99,435.71
99,126.17
139,904.47
139,594.92
439,534.42
1,622,312.82
Egresos
101,602.50 101,292.96
100,983.42
100,673.88
100,364.33
100,054.79
99,745.25
99,435.71
99,126.17
139,904.47
139,594.92
439,534.42
1,622,312.82
Amortizaciones
Bancarias
101,602.50 101,292.96
100,983.42
100,673.88
100,364.33
100,054.79
99,745.25
99,435.71
99,126.17
98,816.63
98,507.08
98,197.54
1,198,800.26
41,087.84
41,087.84
Promocin
41,087.84
123,263.52
Nomima
26,000.00
26,000.00
Mobiliario
45,040.00
45,040.00
149,797.30
149,797.30
73,000.00
73,000.00
6,411.74
6,411.74
Equipo computo
Herramientas
Papeleria utiles
Saldo Mensual
Caja
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Saldo
Acumulado
Caja
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,198,800.26
423,512.56
1,622,312.82
Capital de inversion
Capital de trabajo
TOTAL
ACTIVOS FIJOS
Mobiliario y Equipo
Equipo de Computo
Herramientas
Edificios y construcciones
Ao -2
Ao -1
TOTAL
575,168.09 1,198,800.26 1,773,968.35
423,512.56 423,512.56
575,168.09 1,622,312.82 2,197,480.91
VALOR
45,040.00
149,797.30
73,000.00
6,283,750.00
TOTAL 6,551,587.30
CALCULO DE TREMA
Inflacin
Tasa Activa Bancaria
Premio por riesgo
Tasa de Rendimiento Mnima Atractiva
%
5%
15%
10%
30%
Dean
ESTIMACION DEPRECIACIONES Y AMORTIZACIONES
Del 01/01/ao 1 al 31/12/ao 5
(Cifras en Quetzales)
BASE DE
CUOTA
CUOTA
CALCULO
ANUAL
MENSUAL
1
2
%
ANUAL
ACTIVOS FIJOS
Mobiliario y
20%
Q45,040
Equipo de C
33%
Q149,797
Herramientas
25%
Q73,000
Terrenos
5% Q6,283,750
TOTAL DE DEPRECIACIONES
9,008.00
49,927.44
18,250.00
314,187.50
391,372.94
750.67
4,160.62
1,520.83
26,182.29
32,614.41
Q9,008
Q49,927
Q18,250
Q314,188
Q391,373
Q9,008
Q49,927
Q18,250
Q314,188
Q391,373
AO
3
Q9,008
Q49,927
Q18,250
Q314,188
Q391,373
AO
4
Q9,008
Q15
Q18,250
Q314,188
Q341,460
5
Q9,008
Q0
Q0
Q314,188
Q323,196
Mobiliario y equipo
VALOR
%
45,040.00
20%
Ao
Saldo
2
36,032.00
3
27,024.00
4
18,016.00
5
9,008.00
6
0.00
Anual
9,008.00
9,008.00
9,008.00
9,008.00
9,008.00
Equipo de computo
VALOR
%
Anual
149,797.00
33%
49,927.34
Ao
Saldo
2
99,869.66
49,927.34
3
49,942.32
49,927.34
4
14.98
5
6
VALOR
73,000.00
Ao
2
3
4
5
6
Herramientas
%
25%
Saldo
54,750.00
36,500.00
18,250.00
0.00
Anual
18,250.00
18,250.00
18,250.00
Pronostico de ventas ao 1
Segmento A
8,025
32%
Teatro al aire libre (2 veces por semana, 4 semanas, 1 teatro )
8
0%
Seg mento B
Salon usos multiples (2 veces por semana,
4 semanas, 2 locales )
17,192
16
68%
0%
Locales
6
0%
Segmento A
Segmento B
Segmento B
Locales
Salon usos multiples (2
veces por semana, 4
semanas, 2 locales )
Teatro al aire libre (2
veces por semana, 4
semanas, 1 teatro )
Para generar cada grafica hay que ocultar las columnas respectivas
Segmento A Segmento B
8,025
17,192
32%
68%
Locales
T eatro al aire libre (2 veces por semana, 4 semanas, 1 teatro ) Salon usos multiples (2
veces por semana, 4
8
semanas, 2 locales )
0%Salon usos multiples (2 veces por semana, 4 semanas, 2 locales )
16
Locales
0%
Teatro al aire libre (2 veces
6
por semana, 4 semanas, 1
0%
teatro )
292,295.00 3,507,540.00
Pronostico de ventas ao 1
Segmento A
Segmento B
TOTAL
Unidades ao 1 Crecimiento
8,025
17,192
Unidades ao 2
Precio
Mensual
Anual
8,025 15.00 120,375.00 1,444,500.00
17,192 10.00 171,920.00 2,063,040.00
292,295.00 3,507,540.00
Pronostico de ventas ao 2
Segmento A
Segmento B
TOTAL
Unidades ao 2 Crecimiento
Unidades ao 3
Precio
Mensual
Anual
8,025
1.5% 120
8,145 15.00 122,180.63 1,466,167.50
17,192
1.5% 258
17,450 10.00 174,498.80 2,093,985.60
296,679.43 3,560,153.10
Pronostico de ventas ao 3
Segmento A
Segmento B
TOTAL
Unidades ao 3 Crecimiento
Unidades ao 4
Precio
Mensual
Anual
8,145
1.5% 122
8,268 15.00 124,013.33 1,488,160.01
17,450
1.5% 262
17,712 10.00 177,116.28 2,125,395.38
301,129.62 3,613,555.40
Pronostico de ventas ao 4
Segmento A
Segmento B
TOTAL
Unidades ao 4 Crecimiento
Unidades ao 5
Precio
Mensual
Anual
8,268
1.5% 124
8,392 15.00 125,873.53 1,510,482.41
17,712
1.5% 266
17,977 10.00 179,773.03 2,157,276.31
305,646.56 3,667,758.73
Pronostico de ventas ao 5
Segmento A
Segmento B
TOTAL
Unidades ao 5 Crecimiento
Unidades ao 6
Precio
Mensual
Anual
8,392
1.5% 126
8,517 15.00 127,761.64 1,533,139.65
17,977
1.5% 270
18,247 10.00 182,469.62 2,189,635.46
310,231.26 3,722,775.11
41
59
100
41
59
100
41
59
100
41
59
100
41
59
100
4,384.43 1.5
4,450.19 1.5
4,516.94 1.5
4,584.70 1.5
Ao Unidades
1
2
3
4
5
6
6
6
6
6
Ao Unidades
Tipo Valor unitario Mensual Anual
% var Incremento Nuevo valor
1
6 locales
2,000.00 12,000.00 144,000.00 10%
200
2,200
2
6 locales
2,200.00 13,200.00 158,400.00 10%
220
2,420
3
6 locales
2,400.00 14,400.00 172,800.00 10%
240
2,640
4
6 locales
2,600.00 15,600.00 187,200.00 10%
260
2,860
5
6 locales
2,800.00 16,800.00 201,600.00 10%
280
3,080
Ao Saln
I
II
1
I
II
2
I
II
3
I
II
4
I
II
5
SEMANA
Unidades/Rentas
1 2 3 4
2 2 2 2
2 2 2 2
4 4 4 4
16
3 3 3 3
3 3 3 3
6 6 6 6
24
4 4 4 4
4 4 4 4
8 8 8 8
32
5 5 5 5
5 5 5 5
10 10 10 10
40
6 6 6 6
6 6 6 6
12 12 12 12
48
1,000.00
16,000.00 192,000.00
1,000.00
24,000.00 288,000.00
1,000.00
32,000.00 384,000.00
1,000.00
40,000.00 480,000.00
1,000.00
48,000.00 576,000.00
1,000.00
8,000.00
Anual
96,000.00
1,000.00
12,000.00 144,000.00
1,000.00
16,000.00 192,000.00
1,000.00
20,000.00 240,000.00
1,000.00
24,000.00 288,000.00
Pronostico de ventas
Segmento A
Segmento B
6 locales
2 salones usos mltiples
Teatro al aire libre
TOTAL
AO 1
Ingreso mensual Ingreso anual %
120,375.00
1,444,500.00 37
171,920.00
2,063,040.00 52
12,000.00
144,000.00
4
16,000.00
192,000.00
5
8,000.00
96,000.00
2
328,295.00
3,939,540.00 100
Pronostico de ventas
Segmento A
Segmento B
6 locales
2 salones usos mltiples
Teatro al aire libre
TOTAL
AO 2
Ingreso mensual Ingreso anual %
122,180.63
1,466,167.50 35
174,498.80
2,093,985.60 50
13,200.00
158,400.00
4
24,000.00
288,000.00
7
12,000.00
144,000.00
3
345,879.43
4,150,553.10 100 211,013.10
Pronostico de ventas
Segmento A
Segmento B
6 locales
2 salones usos mltiples
Teatro al aire libre
TOTAL
AO 3
Ingreso mensual Ingreso anual %
124,013.33
1,488,160.01 34
177,116.28
2,125,395.38 49
14,400.00
172,800.00
4
32,000.00
384,000.00
9
16,000.00
192,000.00
4
363,529.62
4,362,355.40 100 211,802.30
Pronostico de ventas
Segmento A
Segmento B
6 locales
2 salones usos mltiples
Teatro al aire libre
TOTAL
AO 4
Ingreso mensual Ingreso anual %
125,873.53
1,510,482.41 33
179,773.03
2,157,276.31 47
15,600.00
187,200.00
4
40,000.00
480,000.00 10
20,000.00
240,000.00
5
381,246.56
4,574,958.73 100 212,603.33
Pronostico de ventas
AO 5
Ingreso mensual Ingreso anual %
Segmento A
Segmento B
6 locales
2 salones usos mltiples
Teatro al aire libre
TOTAL
127,761.64
182,469.62
16,800.00
48,000.00
24,000.00
399,031.26
AO
1
2
3
4
5
1,533,139.65 32
2,189,635.46 46
201,600.00
4
576,000.00 12
288,000.00
6
4,788,375.11 100 213,416.38
VENTAS
3,939,540.00
4,150,553.10
4,362,355.40
4,574,958.73
4,788,375.11
21,815,782.33
211,013.10
211,802.30
212,603.33
213,416.38
VALORES
PRONOSTICO DE VENTAS
6000000
5000000
4000000
4,788,3
4,574,958.73
4,362,355.40
4,150,553.10
3,939,540.00
3000000
C
D
VALORES
PRONOSTICO DE VENTAS
6000000
5000000
4000000
4,788,3
4,574,958.73
4,362,355.40
4,150,553.10
3,939,540.00
3000000
C
D
2000000
1000000
0
1
1
3
AOS
4
4
5
5
5.3563%
Ao 2
5.35%
Ao 3
5.10%
Ao 4
Ao 5
4.87%
4.66%
5.1030%
PORCENTAJE
4.8736%
Incremento % ventas
Comparacin ao con ao anterior
6.00
5.00
5.36
5.10
4.87
4.66
PORCENTAJE
Incremento % ventas
Comparacin ao con ao anterior
6.00
5.36
5.00
5.10
4.87
4.66
4.00
4.6649%
3.00
2.00
1.00
0.00
0.00
1
5.36%
5.10%
4.87%
4.66%
1
2
3
4
5
NTAS
4,788,375.11
4,574,958.73
55.40
Column
D
3
AOS
NTAS
4,788,375.11
4,574,958.73
55.40
Column
D
4
4
5
5
tas
o anterior
4.87
4.66
tas
o anterior
4.87
4.66
INGRESOS
AO 1
AO 2
AO 3
AO 4
Pronostico de ventas
Mensual Incremento
Mensual Incremento
Mensual Incremento
Segmento A
120,375.00
1,805.63 122,180.63
1,832.71 124,013.33
1,860.20
Segmento B
171,920.00
2,578.80 174,498.80
2,617.48 177,116.28
2,656.74
6 locales
12,000.00
1,200.00 13,200.00
1,200.00 14,400.00
1,200.00
2 salones usos mltiples
16,000.00
8,000.00 24,000.00
8,000.00 32,000.00
8,000.00
Teatro al aire libre
8,000.00
4,000.00 12,000.00
4,000.00 16,000.00
4,000.00
TOTAL 328,295.00
17,584.43 345,879.43
17,650.19 363,529.62
17,716.94
AO 4
AO 5
Mensual Incremento
Mensual
125,873.53
1,888.10 127,761.64
179,773.03
2,696.60 182,469.62
15,600.00
1,200.00 16,800.00
40,000.00
8,000.00 48,000.00
20,000.00
4,000.00 24,000.00
381,246.56
17,784.70 399,031.26
AO 1
MENSUAL
Ventas
Coste de las ventas
Margen Bruto
Gastos publicidad y medios
Utilidad
328,295.00
0.00
328,295.00
41,087.84
287,207.16
AO 2
MENSUAL
Ventas
Coste de las ventas
Margen Bruto
Gastos publicidad y medios
Utilidad
345,879.43
0.00
345,879.43
41,087.84
304,791.59
AO 3
MENSUAL
Ventas
Coste de las ventas
Margen Bruto
Gastos publicidad y medios
Utilidad
363,529.62
0.00
363,529.62
41,087.84
322,441.78
AO 4
MENSUAL
Ventas
Coste de las ventas
Margen Bruto
Gastos publicidad y medios
Utilidad
381,246.56
0.00
381,246.56
41,087.84
340,158.72
AO 5
MENSUAL
Ventas
Coste de las ventas
Margen Bruto
Gastos publicidad y medios
Utilidad
399,031.26
0.00
399,031.26
41,087.84
399,031.26
ANUAL
3,939,540.00
0.00
3,939,540.00 100.00%
493,054.08
3,446,485.92 78.05%
ANUAL
4,150,553.10
0.00
4,150,553.10 100.00%
493,054.08
3,657,499.02 78.05%
ANUAL
4,362,355.40
0.00
4,362,355.40 100.00%
493,054.08
3,869,301.32 78.05%
ANUAL
4,574,958.73
0.00
4,574,958.73 100.00%
493,054.08
4,081,904.65 78.05%
ANUAL
4,788,375.11
0.00
4,788,375.11 100.00%
493,054.08
4,295,321.03 78.05%
Ao 1 3,939,540.00
Ao 2 4,150,553.10
Ao 3 4,362,355.40
Ao 4 4,574,958.73
Ao 5
4,788,375.11
TOTAL VENTAS 21,815,782.33
Dia
Horario
Programa
Lunes
Martes
Miercoles
Jueves
Viernes
Sabado
Spot
segundos
3
3
3
3
3
3
segmento excsegundos
30
30
30
30
30
30
1
1
1
1
1
1
15
15
15
15
15
15
1,800.00
1,800.00
3,600.00
Dia
Horario
A B C
Horario
Lunes
Martes
Miercoles
Jueves
Viernes
Sabado
Domingo
06:00 a 08:00
06:00 a 08:00
06:00 a 08:00
06:00 a 08:00
06:00 a 08:00
08:00 a 24:00
08:00 a 24:00
3 2 6
3 2 6
3 2 6
3 2 6
3 2 6
3 16 48
3 16 48
126
12:00 a 14:00
12:00 a 14:00
12:00 a 14:00
12:00 a 14:00
12:00 a 14:00
A B C Horario
3
3
3
3
3
2
2
2
2
2
6
6
6
6
6
30
19:00 a 24:00
19:00 a 24:00
19:00 a 24:00
19:00 a 24:00
19:00 a 24:00
A B C D
3
3
3
3
3
5
5
5
5
5
15
15
15
15
15
75 231
140.63
Q32,485.53
MENSUAL
Q3,600.00
Q32,487.84
5,000.00
Q41,087.84
Q493,054.08
ANUAL
43,200.00
389,854.08
60,000.00
Q493,054.08
Cantidad Mobiliario
3 Centro de trabajo en escuadra, aglomerado de madera con
recubrimiento melamnico ecofort, espacios para monitor de
19", cpu, impresora, cajn y cajn archivador con manija y
corredera metlica, portateclado con corredera metlica,
cerradura de seguridad y superficie amplia de trabajo.
Unitario
Subtotal
1,519.00
4,557.00
799
2,397.00
699
2,097.00
279
679
1,299.00
27,900.00
6,790.00
1,299.00
TOTAL MOBILIARIO
45,040.00
Cantidad
4
4
2
Equipo de computo
Unitario
Computadoras core 2 duo 3.06ghz. (e7600) 775 intel
memoria 1GB ddr2 disco 320gb sata 3.5 monitor 15.6"
MS windows 7 profesional
Notebook Toshiba l640-sp4136l corei3 2.40/ memoria 3gb
disco duro 320gb/dvdrw/ Windows 7profesional
office 2010 profesional
ups tripp lite internet office capacidad de 750 va / 450
Subtotal
4,595.00
18,380.00
1,442.25
4,595.00
5,769.00
9,190.00
5,301.00
849.00
31,806.00
5,094.00
2,799.00
2,799.00
5,490.00
10,980.00
859.10
1,291.85
1.60
65.35
909.00
859.10
1,291.85
80.00
65.35
909.00
429.00
2,574.00
89,797.30
6
6
Cantidad
1
1
1
1
1
Unitario Subtotal
Q60,000.00 Q60,000.00
Q60,000.00
Q149,797.30
Cantidad
Herramientas
1 Equipo de jardinera: Podadora, deshierbadora, corta
Unitario
30,000.00
Subtotal
30,000.00
10,000.00
10,000.00
1 Equipo
de
carpintera:
Banco,
taladro,
brocas,
destornillador, cepillo, escofinas, escuadras, formones,
lijadora, martillo, nivel, punzn, sargento, serrucho, sierra,
tenazas, clavos,
10,000.00
10,000.00
10,000.00
10,000.00
1 Equipo de albailera
1 Caja registradora
10,000.00
3,000.00
10,000.00
3,000.00
73,000.00
TOTAL HERRAMIENTAS
Cantidad
Papelera y tiles
Unitario
Total
2 Cajas de folders 100 unidades
55.9
2 Resmas (1000) papel reciclado tamao carta.
42.50
2 Engrapadora de tira completa totalmente metlica, color
39.90
negro. incluye: quita grapas tipo ua y una caja con 5000
grapas estndar de 1/4" (6 mm) capacidad de engrapado:
15 hojas
111.8
85
79.8
79.90
79.9
21.90
21.9
23.90
12.60
54.60
32.10
24.90
15.49
679.00
20.00
20.00
30.00
20.00
59.90
23.9
12.6
109.2
32.1
249
92.94
4074
200
200
600
200
239.6
6,411.74
1
1
2
1
10
6
6
10
10
20
10
4
1
1
1
1
1
1
1
1
1
ORGANIZACIN DE PLANTA
MENSUAL ANUAL
Administrador
7,500.00
7,500.00
90,000.00
Asistente
5,000.00
5,000.00
60,000.00
jardineros
3,500.00
3,500.00
42,000.00
tecnicos
3,500.00
3,500.00
42,000.00
conserjes
2,500.00
2,500.00
30,000.00
Cobrador
4,000.00
4,000.00
48,000.00
SUBTOTAL
26,000.00 312,000.00
%
69
ORGANIZACIN DE APOYO
MENSUAL ANUAL
Auditoria externa
500.00
500.00
6,000.00
Contabilidad
1,000.00
1,000.00
12,000.00
Seguridad
10,000.00
10,000.00 120,000.00
SUBTOTAL
11,500.00 138,000.00
%
31
TOTAL
37,500.00 450,000.00
%
28.85
19.23
13.46
13.46
9.62
15.38
100.00
%
4.35
8.70
86.96
100.00
Papelera y tiles
Energa elctrica
Telfono
Agua
Basura
Mensual
2,000.00
3,000.00
1,000.00
500.00
300.00
6,800.00
Anual
24,000.00
36,000.00
12,000.00
6,000.00
3,600.00
81,600.00
%
29.41
44.12
14.71
7.35
4.41
100.00
GASTO
Organizacin de planta
Organizacin de apoyo
Servicios
Publicidad y promocin
SUBTOTAL
Imprevistos
TOTAL
Caja chica
tiles de limpieza
Mensual
Anual
26,000.00
312,000.00
11,500.00
138,000.00
6,800.00
81,600.00
41,087.84
493,054.08
85,387.84 1,024,654.08
8,538.78
102,465.41
93,926.62 1,127,119.49
4,269.39
4,269.39
El Rehilete
Gastos Mensuales
Del 01/01/ao 1 al 31/12/ Ao 1
(Cifras en Quetzales)
Q26,000.00
Q3,000.00
Q1,000.00
Q500.00
Q300.00
Q10,000.00
Q2,000.00
Q4,269.39
Q41,087.84
Q4,269.39
Q1,000.00
Q500.00
3,294.20
8,374.60
105,595.42
32,614.41
138,209.84
138,244.56
Q276,454.40
%
27.68
12.24
7.24
43.74
9.09
100.00
PRESTACIN
Bono 14
Aguinaldo
Vacaciones
Indemnizacin
Subtotal
Cuota patronal IGSS
Total
%
8.33%
8.33%
5.83%
9.72%
32.21%
12.67%
44.88%
El Rehilete
Gastos
Del 01/01/ao 1 al 31/12/ Ao 1
(Cifras en Quetzales)
Mensual
26,000.00
8,374.60
3,294.20
3,000.00
1,000.00
500.00
300.00
10,000.00
2,000.00
4,269.39
32,614.41
138,244.56
41,087.84
4,269.39
1,000.00
500.00
Anual
312,000.00
100,495.20
39,530.40
36,000.00
12,000.00
6,000.00
3,600.00
120,000.00
24,000.00
51,232.70
391,372.94
1,658,934.72
493,054.08
51,232.70
12,000.00
6,000.00
276,454.40
3,317,452.75
%
9.40
3.03
1.19
1.09
0.36
0.18
0.11
3.62
0.72
1.54
11.80
50.01
14.86
1.54
0.36
0.18
100.00
El Rehilete
%
Inflacion
5%
Gastos
Del 01/01/ao 1 al 31/12/ Ao 2
(Cifras en Quetzales)
Mensual
27,300.00
8,793.33
3,458.91
3,150.00
1,050.00
525.00
315.00
10,500.00
2,100.00
4,482.86
32,614.41
173,739.17
43,142.23
4,482.86
1,050.00
525.00
Anual
327,600.00
105,519.96
41,506.92
37,800.00
12,600.00
6,300.00
3,780.00
126,000.00
25,200.00
53,794.34
391,372.94
2,084,870.00
517,706.78
53,794.34
12,600.00
6,300.00
%
8.61
2.77
1.09
0.99
0.33
0.17
0.10
3.31
0.66
1.41
10.28
54.77
13.60
1.41
0.33
0.17
317,228.77
3,806,745.28
100.00
1,300.00
418.73
164.71
150.00
50.00
25.00
15.00
500.00
100.00
213.47
0
0
2,054.39
213.47
50.00
25.00
El Rehilete
%
Inflacion
5%
Gastos
Del 01/01/ao 1 al 31/12/ Ao 3
(Cifras en Quetzales)
Mensual
28,665.00
9,233.00
3,631.86
3,307.50
1,102.50
551.25
330.75
11,025.00
2,205.00
4,707.00
32,614.41
167,279.17
45,299.34
4,707.00
1,102.50
551.25
Anual
343,980.00
110,795.96
43,582.27
39,690.00
13,230.00
6,615.00
3,969.00
132,300.00
26,460.00
56,484.06
391,372.94
2,007,350.00
543,592.12
56,484.06
13,230.00
6,615.00
%
9.06
2.92
1.15
1.05
0.35
0.17
0.10
3.49
0.70
1.49
10.31
52.88
14.32
1.49
0.35
0.17
316,312.53
3,795,750.40
100.00
1,365.00
439.67
172.95
157.50
52.50
26.25
15.75
525.00
105.00
224.14
0
0
2,157.11
224.14
52.50
26.25
El Rehilete
%
Inflacion
5%
Gastos
Del 01/01/ao 1 al 31/12/ Ao 4
(Cifras en Quetzales)
Mensual
30,098.25
9,694.65
3,813.45
3,472.88
1,157.63
578.81
347.29
11,576.25
2,315.25
4,942.35
28,455.04
160,819.17
47,564.31
4,942.35
1,157.63
578.81
Anual
361,179.00
116,335.76
45,761.38
41,674.50
13,891.50
6,945.75
4,167.45
138,915.00
27,783.00
59,308.26
341,460.48
1,929,830.00
570,771.73
59,308.26
13,891.50
6,945.75
%
9.66
3.11
1.22
1.11
0.37
0.19
0.11
3.72
0.74
1.59
9.13
51.63
15.27
1.59
0.37
0.19
311,514.11
3,738,169.31
100.00
1,433.25
461.65
181.59
165.38
55.13
27.56
16.54
551.25
110.25
235.35
0
0
2,264.97
235.35
55.13
27.56
El Rehilete
%
Inflacion
5%
Gastos
Del 01/01/ao 1 al 31/12/ Ao 5
(Cifras en Quetzales)
Mensual
30,582.98
9,885.32
3,987.09
3,530.76
1,186.57
596.18
926.10
11,692.01
2,562.37
4,942.35
26,932.96
154,359.17
49,942.53
5,189.47
1,215.51
607.75
Anual
366,995.79
118,623.82
47,845.10
42,369.08
14,238.79
7,154.12
11,113.20
140,304.15
30,748.41
59,308.26
323,195.50
1,852,310.00
599,310.32
62,273.67
14,586.08
7,293.04
%
9.93
3.21
1.29
1.15
0.39
0.19
0.30
3.79
0.83
1.60
8.74
50.09
16.21
1.68
0.39
0.20
308,139.11
3,697,669.32
100.00
Mensual
276,454.40
317,228.77
316,312.53
311,514.11
308,139.11
1,529,648.92
Anual
3,317,452.75
3,806,745.28
3,795,750.40
3,738,169.31
3,697,669.32
18,355,787.07
1,504.91
484.73
190.67
173.64
57.88
28.94
17.36
578.81
115.76
247.12
0
0
2,378.22
247.12
57.88
28.94
ANUAL
391,372.94
Depreciaciones
1,658,934.72
Amortizacin bancaria
1,267,145.09 Total gastos
3,317,452.75
MENSUAL
32,614.41
ANUAL
391,372.94
Depreciaciones
2,084,870.00
gastos financieros
1,330,502.34 Gastos generales
3,806,745.28
MENSUAL
32,614.41
93,926.62
98,622.96
ANUAL
391,372.94
Depreciaciones
2,007,350.00
gastos financieros
1,397,027.46 Gastos generales
3,795,750.40
MENSUAL
32,614.41
ANUAL
341,460.48
Depreciaciones
1,929,830.00
gastos financieros
1,466,878.83 Gastos generales
3,738,169.31
MENSUAL
28,455.04
103,554.10
108,731.81
ANUAL
323,195.50
Depreciaciones
1,852,310.00
gastos financieros
1,522,163.82 Gastos generales
3,697,669.32
MENSUAL
26,932.96
112,974.57
Elementos
A
B
C
D
E
F
G
H
Ventas quetzales
Ventas unidades
30%
El Rehilete
Estado de Resultados
Mes n Ao 1
Ingresos
Ingresos por ventas
Costo de ventas
Utilidad bruta
Gastos de operacin
Gastos Generales
Gastos por depreciacin
Gastos Financieros
Total gastos de operacin
Utilidad en operacin
ISR general 5% sobre ingresos
ISR general 31%
Utilidad neta
Q
328,295.00
0.00
328,295.00
%
100
0
100
105,595.42
32,614.41
138,244.56
276,454.40 84.21
51,840.60 15.79
16,414.75 5.00 Arriba del 16%: escoger 5%
16,070.59 4.90 Abajo del 16%: escoger 31%
35,770.02
21
El Rehilete
Estado de Resultados
Del 01/01/ Ao 1 al 31/12/ Ao 1
Ingresos
Q
%
Ingresos por ventas
3,939,540.00
100
Costo de ventas
0.00
0
Utilidad bruta
3,939,540.00
100
Gastos de operacin
Gastos Generales
1,267,145.09
Gastos por depreciacin
391,372.94
Gastos Financieros
1,658,934.72
Total gastos de operacin
3,317,452.75 84.21
Utilidad en operacin
622,087.25 15.79
ISR general 5% sobre ingresos
196,977.00 5.00
ISR general 31%
192,847.05 4.90
Utilidad neta
429,240.20
21
El Rehilete
Estado de Resultados
Ao 1
Ingresos
Ao 2
Q
Ao 3
%
Ao 4
%
Ao 5
%
3,939,540.00
100
4,150,553.10
100
4,362,355.40
100
4,574,958.73
100
4,788,375.11
0.00
0.00
0.00
0.00
0.00
3,939,540.00
100
4,150,553.10
100
4,362,355.40
100
4,574,958.73
100
4,788,375.11
100
Costo de ventas
Utilidad bruta
100
Gastos de operacin
Gastos Generales
1,267,145.09
1,330,502.34
1,397,027.46
1,466,878.83
391,372.94
391,372.94
391,372.94
341,460.48
323,195.50
Gastos Financieros
1,658,934.72
2,084,870.00
2,007,350.00
1,929,830.00
1,852,310.00
3,795,750.40 87.01
3,738,169.31 81.71
3,697,669.32
77.22
566,605.00 12.99
836,789.42 18.29
1,090,705.78
22.78
3,317,452.75
84.21
Utilidad en operacin
622,087.25
15.79
343,807.82
8.28
196,977.00
5.00
207,527.66
5.00
218,117.77
5.00
228,747.94
5.00
239,418.76
5.00
192,847.05
4.90
106,580.42
2.57
175,647.55
4.03
259,404.72
5.67
338,118.79
7.06
429,240.20
21
237,227.39
11
390,957.45
17
608,041.48
24
851,287.03
30
Utilidad neta
ISR adoptado
3,806,745.28 91.72
1,522,163.82
31%
31%
Ao 6
Ingresos
Ao 7
Q
4,788,375.11
Costo de ventas
Utilidad bruta
31%
100
Ao 8
%
4,788,375.11
5%
100
Ao 9
%
4,788,375.11
5%
100
Ao 10
%
4,788,375.11
100
4,788,375.11
100
0.00
0.00
0.00
0.00
0.00
4,788,375.11
100
4,788,375.11
100
4,788,375.11
100
4,788,375.11
100
4,788,375.11
100
Gastos de operacin
Gastos Generales
1,522,163.82
1,522,163.82
1,522,163.82
1,522,163.82
323,195.50
323,195.50
323,195.50
323,195.50
323,195.50
Gastos Financieros
1,852,310.00
1,852,310.00
1,852,310.00
1,852,310.00
1,852,310.00
3,697,669.32
77.22
3,697,669.32 77.22
3,697,669.32 77.22
3,697,669.32 77.22
3,697,669.32
77.22
Utilidad en operacin
1,090,705.78
22.78
1,090,705.78 22.78
1,090,705.78 22.78
1,090,705.78 22.78
1,090,705.78
22.78
239,418.76
5.00
239,418.76
5.00
239,418.76
5.00
239,418.76
5.00
239,418.76
5.00
338,118.79
7.06
338,118.79
7.06
338,118.79
7.06
338,118.79
7.06
338,118.79
7.06
851,287.03
30
851,287.03
30
851,287.03
30
851,287.03
30
851,287.03
30
Utilidad neta
ISR adoptado
5%
5%
5%
5%
1,522,163.82
5%
El Rehilete
Estado de Flujo de Caja Proyectado
Del 01/01/ Ao 1 al 31/12/ Ao1
(Cifras en Quetzales)
Ene
Saldo Anterior
Feb
Mar
Abr
May
Jun
Jul
Ags
Sep
Oct
Nov
Dic
Total
0
Ingresos
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
3,939,540
Ventas
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
328,295
3,939,540
Egresos
143,895
143,466
143,038
142,610
142,181
141,753
141,325
140,896
140,468
140,040
139,611
526,452
1,991,807
Gastos
generales
93,927
93,927
93,927
93,927
93,927
93,927
93,927
93,927
93,927
93,927
93,927
93,927
1,127,119
Gastos
financieros
140,601
140,172
139,744
139,315
138,887
138,459
138,030
137,602
137,174
136,745
136,317
135,889
1,658,935
Promedio
138,244.56
Impuestos
Cuota Patronal
IGSS
3,294
3,294
3,294
3,294
3,294
3,294
3,294
3,294
3,294
3,294
3,294
Prestaciones
Saldo
Caja
Mes
Saldo
Acumulado
Caja
Comprobacin
192,847
192,847
3,294
39,530
100,495
100,495
184,400
184,829
185,257
185,685
186,114
186,542
186,970
187,399
187,827
188,255
188,684
-198,157
1,947,733
184,400
369,229
554,486
740,171
926,285
1,112,827
1,299,798
1,487,196
1,675,023
1,863,279
2,051,963
1,853,806
14,118,463
GG
C IGSS
Prestaciones
1,127,119
39,530
100,495 1,267,145
Gastos
financieros
1,658,935
Subtotal
Depreciacin no se incluye en el flujo
2,926,080
391,373
622,087
Impuestos
192,847
429,240
1,267,145.09
Dean
Estado de Flujo de Caja Proyectado
Del 01/01/ Ao 2 al 31/12/ Ao 2
(Cifras en Quetzales)
Ene
Saldo Anterior
Feb
Mar
Abr
May
Jun
Jul
Ags
Sep
Oct
Nov
Dic
14,118,463
Total
14,118,463
Ingresos
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
4,150,553
Ventas
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
345,879
4,150,553
Egresos
180,159
179,621
179,082
178,544
178,006
177,467
176,929
176,391
175,852
175,314
174,776
386,338
2,338,477
Gastos
generales
98,623
98,623
98,623
98,623
98,623
98,623
98,623
98,623
98,623
98,623
98,623
98,623
1,183,475
Gastos
financieros
176,700
176,162
175,623
175,085
174,547
174,008
173,470
172,932
172,393
171,855
171,317
170,778
2,084,870
106,580
106,580
3,459
3,459
3,459
3,459
3,459
3,459
3,459
3,459
3,459
3,459
3,459
3,459
41,507
105,520
105,520
Impuestos
Cuota Patronal
IGSS
Prestaciones
Saldo Mensual
Caja
Saldo
Acumulado
Caja
Comprobacin
165,721
166,259
166,797
167,336
167,874
168,412
168,951
169,489
170,027
170,566
171,104
-40,458
1,812,076
14,284,184
14,450,443
14,617,240
14,784,575
14,952,449
15,120,862
15,289,812
15,459,301
15,629,328
15,799,894
15,970,997
15,930,539
182,289,625
GG
C IGSS
1,183,475
41,507
Prestaciones
105,520
Gastos
financieros
1,330,502
2,084,870
Subtotal
3,415,372
391,373
3,806,745
Ingresos
4,150,553
343,808
Impuestos
106,580
237,227
promedio
173,739.17
2084870
Dean
Estado de Flujo de Caja Proyectado
Del 01/01/ Ao 3 al 31/12/ Ao 3
(Cifras en Quetzales)
Ene
Saldo Anterior
Feb
Mar
Abr
May
Jun
Jul
Ags
Sep
Oct
182,289,625
Ingresos
363,530
363,530
363,530
363,530
363,530
363,530
363,530
363,530
363,530
363,530
Ventas
363,530
363,530
363,530
363,530
363,530
363,530
363,530
363,530
363,530
363,530
Egresos
173,872
173,334
172,795
172,257
171,719
171,180
170,642
170,104
169,565
169,027
Gastos
generales
103,554
103,554
103,554
103,554
103,554
103,554
103,554
103,554
103,554
103,554
Gastos
financieros
170,240
169,702
169,163
168,625
168,087
167,548
167,010
166,472
165,933
165,395
3,632
3,632
3,632
3,632
3,632
3,632
3,632
3,632
3,632
3,632
189,658
190,196
190,734
191,273
191,811
192,349
192,888
193,426
193,964
194,503
182,479,282
182,669,478
182,860,213
183,051,486
183,243,297
183,435,646
183,628,534
183,821,960
184,015,924
184,210,427
Impuestos
Cuota Patronal
IGSS
Prestaciones
Saldo Mensual
Caja
Saldo
Acumulado
Caja
Comprobacin
GG
C IGSS
1,242,649
Prestaciones
43,582
110,796
Gastos
financieros
1,397,027
2,007,350
Subtotal
3,404,377
391,373
3,795,750
Ingresos
4,362,355
566,605
Impuestos
175,648
390,957
Nov
Dic
Total
182,289,625
363,530
363,530
4,362,355
363,530
363,530
4,362,355
168,489
454,394
2,337,376
103,554
103,554
1,242,649
164,857
164,318
2,007,350
175,648
175,648
3,632
43,582
110,796
110,796
195,041
-90,864
2,024,980
184,405,468
184,314,604
2,202,136,320
promedio
3,632
167,279.17
2007350
De
Estado de Flujo de
Del 01/01/ Ao 4
(Cifras en
Ene
Saldo Anterior
Feb
Mar
Abr
May
2,202,136,320
Ingresos
381,247
381,247
381,247
381,247
381,247
Ventas
381,247
381,247
381,247
381,247
381,247
Egresos
167,593
167,055
166,517
165,978
165,440
Gastos
generales
108,732
108,732
108,732
108,732
108,732
Gastos
financieros
163,780
163,242
162,703
162,165
161,627
3,813
3,813
3,813
3,813
3,813
213,653
214,191
214,730
215,268
215,806
2,202,349,973
2,202,564,164
2,202,778,894
2,202,994,162
2,203,209,968
Impuestos
Cuota Patronal
IGSS
Prestaciones
Saldo Mensual
Caja
Saldo
Acumulado
Caja
Comprobacin
GG
C IGSS
1,304,782
Prestaciones
45,761
116,336
Gastos
financieros
1,466,879
1,929,830
Subtotal
3,396,709
341,460
3,738,169
Ingresos
4,574,959
836,789
Impuestos
228,748
608,041
Dean
Estado de Flujo de Caja Proyectado
Del 01/01/ Ao 4 al 31/12/ Ao 4
(Cifras en Quetzales)
Jun
Jul
Ags
Sep
Oct
Nov
381,247
381,247
381,247
381,247
381,247
381,247
381,247
381,247
381,247
381,247
381,247
381,247
164,902
164,363
163,825
163,287
162,748
162,210
108,732
108,732
108,732
108,732
108,732
108,732
161,088
160,550
160,012
159,473
158,935
158,397
3,813
3,813
3,813
3,813
3,813
3,813
216,345
216,883
217,421
217,960
218,498
219,036
2,203,426,313
2,203,643,196
2,203,860,618
2,204,078,578
2,204,297,076
2,204,516,112
Dic
Total
2,202,136,319.58
381,247
4,574,959
381,247
4,574,959
506,755
2,320,675
108,732
1,304,782
157,858
1,929,830
228,747.94
228,747.94
3,813
45,761
116,335.76
116,335.76
-125,509
2,254,284
2,204,390,603
26,442,109,657
promedio
160,819.17
Dean
Estado de Flujo de Caja Proyectado
Del 01/01/ao 1 al 31/12/ao 4
(Cifras en Quetzales)
Ene
Saldo Anterior
Ingresos
Ventas
Capital
trabajo
de
Feb
Mar
Abr
May
Jun
Jul
Ags
0.00
399,031.21
399,031.21 399,031.21
399,031.21
399,031.21
399,031.21
399,031.21
399,031.21
399,031.21
399,031.21 399,031.21
0.00
0.00
399,031.21
399,031.21
399,031.21
399,031.21
399,031.21
0.00
0.00
0.00
0.00
0.00
0.00
Egresos
251,246.62
250,708.29 250,169.95
249,631.62
249,093.29
248,554.95
248,016.62
247,478.29
Amortizaciones
Bancarias
157,320.00
156,781.67 156,243.33
155,705.00
155,166.67
154,628.33
154,090.00
153,551.67
Organizacin
planta
26,000.00
26,000.00
26,000.00
26,000.00
26,000.00
26,000.00
26,000.00
26,000.00
Organizacin
de apoyo
11,500.00
11,500.00
11,500.00
11,500.00
11,500.00
11,500.00
11,500.00
11,500.00
Servicios
6,800.00
6,800.00
6,800.00
6,800.00
6,800.00
6,800.00
6,800.00
6,800.00
Promocion
41,087.84
41,087.84
41,087.84
41,087.84
41,087.84
41,087.84
41,087.84
41,087.84
Imprevistos
8,538.78
8,538.78
8,538.78
8,538.78
8,538.78
8,538.78
8,538.78
8,538.78
148,322.92 148,861.26
149,399.59
149,937.92
150,476.26
151,014.59
151,552.92
Saldo
Acumulado
Caja
296,107.51 444,968.77
594,368.36
744,306.28
894,782.54
1,045,797.13
1,197,350.05
147,784.59
ctado
o4
Sep
Oct
Nov
Dic
Total
0.00
399,031.21
399,031.21
399,031.21
399,031.21
4,788,374.52
399,031.21
399,031.21
399,031.21
399,031.21
4,788,374.52
0.00
0.00
0.00
0.00
0.00
246,939.95
246,401.62
245,863.29
245,324.95
2,979,429.44
promedio
153,013.33
152,475.00
151,936.67
151,398.33
1,852,310.00
26,000.00
26,000.00
26,000.00
26,000.00
312,000.00
11,500.00
11,500.00
11,500.00
11,500.00
138,000.00
6,800.00
6,800.00
6,800.00
6,800.00
81,600.00
41,087.84
41,087.84
41,087.84
41,087.84
493,054.08
8,538.78
8,538.78
8,538.78
8,538.78
102,465.36
152,091.26
152,629.59
153,167.92
153,706.26
1,808,945.08
1,349,441.31
1,502,070.90
1,655,238.82
1,808,945.08
11,681,161.34
154,359.17
Dean
Balance General
Aos indicados
(Cifras en Quetzales)
AOS
0
ACTIVO
Activo Circulante (corriente)
Caja y bancos
1.00
0.00
1.00
1.00
0
1.00
1.00
0
1.00
1.00
0
1.00
1.00
0
1.00
45,040.00
45,040.00
45,040.00
45,040.00
45,040.00
45,040.00
Equipo de Computo
149,797.30
149,797.00
149,797.00
149,797.00
149,797.00
149,797.00
Herramientas
Edificios y construcciones
73,000.00
73,000.00
73,000.00
73,000.00
73,000.00
73,000.00
6,283,750.00
6,283,750.00
6,283,750.00
6,283,750.00
6,283,750.00
6,283,750.00
391,372.94
391,372.94
391,372.94
341,460.48
323,195.50
6,551,587.30 100
6,160,214.00 100
6,160,214.00 100
6,160,214.00 100
6,160,214.00 100
6,160,214.00 100
TOTAL ACTIVO
6,551,587.30 100
6,160,215.00 100
6,160,215.00 100
6,160,215.00 100
6,160,215.00 100
6,160,215.00 100
PASIVO
Pasivo circulante (CP) (corriente)
ISR por pagar
Total pasivo corriente
0.00
192,847.05
106,580.42
175,647.55
228,747.94
239,418.76
0.00
192,847.05
106,580.42
175,647.55
228,747.94
239,418.76
0.00
TOTAL PASIVO
0.00
0.00
0
192,847.05
0.00
31
106,580.42
0.00
31
175,647.55
0.00
31
228,747.94
0.00
27
239,418.76
22
PATRIMONIO
Capital Inicial
1.00
429,240.20
Total de patrimonio
237,227.39
1.00 100
429,240.20
69
1.00 100
622,087.25 100
237,227.39
390,957.45
69
343,807.82 100
390,957.45
608,041.48
69
566,605.00 100
608,041.48
851,287.03
73
836,789.42 100
851,287.03
78
1,090,705.78 100
El Rehilete
Indicadores Financiero
INDICADOR
Razon
AOS
Referencia
LIQUIDEZ
Capital de trabajo
-192,846.05
-106,579.42
-175,646.55
-228,746.94
-239,417.76
Liquidez corriente
0.00
0.00
0.00
0.00
0.00
Razon rapida
0.00
0.00
0.00
0.00
0.00
11,371.38
11,951.66
12,534.13
13,118.84
ACTIVIDAD
Ventas diarias promedio
10,793.26
ENDEUDAMIENTO
Indice endeudamiento
0.03
0.02
0.03
0.04
0.04
622,087.25
343,807.82
566,605.00
836,789.42
1,090,705.78
1.00
1.00
1.00
1.00
1.00
0.05
0.03
0.04
0.05
0.05
RENTABILIDAD
Margen de utilidad bruta
1.00
1.00
1.00
1.00
1.00
0.16
0.08
0.13
0.18
0.23
0.11
0.06
0.09
0.13
0.18
0.07
0.04
0.06
0.10
0.14
1.00
1.00
1.00
1.00
1.00
Dean
Estado de Resultados
Ao 1
Ingresos
Ao 2
Q
Ao 3
%
Ao 4
%
Ao 5
%
3,939,540
100
4,150,553
100
4,362,355
100
4,574,959
100
4,788,375
100
0
3,939,540
100
4,150,553
100
4,362,355
100
4,574,959
100
4,788,375
100
Gastos de operacin
Gastos Generales
1,267,145
391,373
Gastos Financieros
1,658,935
1,330,502
10
391,373
1,397,027
9
2,084,870
391,373
1,466,879
9
2,007,350
341,460
1,522,164
7
1,929,830
323,196
1,852,310
3,317,453
84
3,806,745
92
3,795,750
87
3,738,169
82
3,697,669
77
Utilidad en operacin
622,087
16
343,808
566,605
13
836,789
18
1,090,706
23
196,977
207,528
218,118
228,748
239,419
192,847
106,580
175,648
259,405
338,119
Utilidad neta
429,240
21
237,227
11
390,957
17
608,041
24
851,287
30
391,373
391,373
Flujos operativos
820,613.14
31
628,600.33
20 782,330.39
26
949,501.96
31
1,174,482.53
(+) Depreciaciones
391,373
341,460
323,196
37
Dean
Analisis Financiero (Valores en Q)
Aos
0
Flujos operativos
-2,197,480.91
TREMA
30%
Tasa de reinversion
15%
38%
TIRM
820,613.14
628,600.33
782,330.39
(1,376,867.77)
(748,267.43)
34,062.96
24%
Q446,921.12
Periodo de recuperacion
(2,197,480.91)
Aos
Meses
11
Mes
Dias
14
Dia
65,194.20
2,173.14
Ao
Ao
Q820,613.14
Q628,600.33
Q1,449,213.48
Meses
11
Dias
14.325466
Q717,136.19
31,131.24
Q2,197,480.91
(2,197,480.91)
(Q0.00)
10
949,501.96
1,174,482.53
1,174,482.53
1,174,482.53
1,174,482.53
1,174,482.53
1,174,482.53