PROBLEMA MICROSOFT INC

SOLUCIN
AO

2011

2012

PRODUCCIN

10000

11400

AO

PRODUCCIN

10000

11400

AO

PRODUCCIN

14660

15520

AO

2016

2017

PRODUCCIN

14660

15520

PRESUPUESTO DE VENTAS
AO

2016

2017

VALOR DE VENTA

$150.00

$157.50

AO

2016

2017

VENTAS

$2,199,000

$2,444,400

PARA EL ESTADO DE GANANCIAS Y PRDIDAS

PRESUPUESTO DE COSTOS DE VENTAS

AO

2016

2017

$1,000,000.00

$1,100,000.00

ENERGA ELCTRICA

$5,000.00

$5,150.00

AGUA

$3,000.00

$3,060.00

$10,000.00

$10,300.00

CONTROL E ISO

$8,000.00

$8,320.00

SEGURIDAD INFORM.

$8,000.00

$8,400.00

DEPRECIACIN

$5,000.00

$5,000.00

LIMPIEZA

$4,000.00

$4,040.00

ALQUILERES

$5,000.00

$5,000.00

SEGUROS

$8,000.00

$8,000.00

PERSONAL

MANTENIMIENTO

$1,058,016.00

$1,159,287.00

PARA EL ESTADO DE GANANCIAS Y PRDIDAS

PRESUPUESTO DE INVERSIN AO 2015

ACTIVO FIJO

MONTO

VR

EQUIPOS Y SERVIDORES

$50,000.00

$5,000.00

COMPUTADORAS

$200,000.00

$20,000.00

MUEBLES Y ENSERES

$50,000.00

$5,000.00

INTANGIBLES
GASTOS EN I + D

$200,000.00
TOTAL DEPRECIACIN ANUAL
$30,000.00

CAPITAL DE TRABAJO
PERSONAL

MONTO

MESES

PLANIFICADOR

$10,000.00

12

ANALISTASENIOR

$7,000.00

ANLAISTA JUNIOR

$6,000.00

PROGRAMADOR

$5,000.00

PROGRAMADOR

$5,000.00

ASISTENTE

$4,000.00

12

TOTAL

$37,000.00

TOTAL INVERSIN
ACTIVO FIJO

$300,000.00

INTANGIBLES

$200,000.00

CAPITAL DE TRABAJO

$398,400.00

LNEAS DE CDIGO

$50,000.00

FUNCIONES

$50,000.00
TOTAL INVERSIN

$998,400.00

PROYECCIN DE GANANCIAS Y PRDIDAS

AO

2016

2017

VENTAS

$2,199,000

$2,444,400

PERSONAL

$1,000,000.00

$1,100,000.00

ENERGA ELCTRICA

$5,000.00

$5,150.00

AGUA

$3,000.00

$3,060.00

MANTENIMIENTO

$10,000.00

$10,300.00

CONTROL E ISO

$8,000.00

$8,320.00

SEGURIDAD INFORM.

$8,000.00

$8,400.00

DEPRECIACIN

$5,000.00

$5,000.00

LIMPIEZA

$4,000.00

$4,040.00

ALQUILERES

$5,000.00

$5,000.00

SEGUROS

$8,000.00

$8,000.00

MS NUEVA DEPREC Y AMORTIZ DE INTANG.

$99,500.00

$99,500.00

$1,155,500.00

$1,256,770.00

UTILIDAD ANTES DE IMP.

$1,043,500.00

$1,187,630.00

IMPUESTO A LA RENTA

$313,050.00

$356,289.00

UTIL. DESP. DE IMP.

$730,450.00

$831,341.00

TOTAL COSTOS Y GASTOS

FLUJO DE CAPITAL
AO

2015

INVERSIN

-$998,400

FLUJO DE CAPITAL

-$998,400.00

2016
$0.00

FLUJO DE CAJA ECONMI

AO

2015

2016
$1,042,000

FLUJO DE CAJA OPERATIVO

FLUJO DE CAPITAL

-$998,400.00

$0.00

FLUJO DE CAJA ECONMICO

-$998,400.00

$1,042,000.00

VAN =

S/.1,412,314.64

TIR =

109%

SERVICIO DE LA DEUDA
PRSTAMO =

$499,200.00

PLAZO

INTERS =

20%

AO

PRINCIPAL

0
1

S/.-92,995.53

S/.-111,594.63

S/.-133,913.56

S/.-160,696.27
S/.-499,200.00

FLUJO DE CAJA FINANCIE

AO

2015

2016

FLUJO DE CAJA ECONMICO

-$998,400

$1,042,000

PRSTAMO

$499,200
-$192,835.53

SERVICIO DE LA DEUDA
FLUJO DE CAJA ECONMICO

-$499,200.00

$849,164.47

VAN =

S/.1,554,917.50

TIR =

180%

16000

2013

2014

2015

14000

12500

13000

13500

12000

f(x) = 8
R = 0.9

10000

8000

12500

13000

13500

6000
4000

10

16380

17240

18100

2018

2019

2020

16380

17240

18100

2018

2019

2020

$165.38

$173.64

$182.33

2018

2019

2020

$2,708,843

$2,993,618

$3,300,099

2018

2019

2020

$1,210,000.00

$1,331,000.00

$1,464,100.00

$5,304.50

$5,463.64

$5,627.54

$3,121.20

$3,183.62

$3,247.30

$10,609.00

$10,927.27

$11,255.09

$8,652.80

$8,998.91

$9,358.87

$8,820.00

$9,261.00

$9,724.05

$5,000.00

$5,000.00

$5,000.00

$4,080.40

$4,121.20

$4,162.42

$5,000.00

$5,000.00

$5,000.00

$8,000.00

$8,000.00

$8,000.00

NANCIAS Y PRDIDAS

OSTOS DE VENTAS

2000
0
0.5

$1,270,605.90

$1,392,974.65

$1,527,495.26

NANCIAS Y PRDIDAS

AO 2015

VIDA TIL

DEP

$15,000.00

$60,000.00

10

$4,500.00

10

$20,000.00
$99,500.00

O
CARGAS SOCIALES

TOTAL

20.00%

$144,000.00

15.00%

$67,200.00

15.00%

$57,600.00

10.00%

$36,000.00

10.00%

$36,000.00

10.00%

$57,600.00
$398,400.00

ANCIAS Y PRDIDAS
2018

2019

2020

$2,708,843

$2,993,618

$3,300,099

$1,210,000.00

$1,331,000.00

$1,464,100.00

$5,304.50

$5,463.64

$5,627.54

$3,121.20

$3,183.62

$3,247.30

$10,609.00

$10,927.27

$11,255.09

$8,652.80

$8,998.91

$9,358.87

$8,820.00

$9,261.00

$9,724.05

$5,000.00

$5,000.00

$5,000.00

$4,080.40

$4,121.20

$4,162.42

$5,000.00

$5,000.00

$5,000.00

$8,000.00

$8,000.00

$8,000.00

$99,500.00

$99,500.00

$99,500.00

$1,368,087.90

$1,490,455.65

$1,624,975.26

$1,340,754.60

$1,503,162.61

$1,675,124.21

$402,226.38

$450,948.78

$502,537.26

$938,528.22

$1,052,213.82

$1,172,586.94

2018

2019

UJO DE CAPITAL
2017

-$50,000
$0.00

2020
$30,000

-$50,000.00

$0.00

$30,000.00

2017

2018

2019

2020

$1,142,952

$1,253,939

$1,375,963

$1,510,125

$0.00

-$50,000.00

$0.00

$30,000.00

$1,142,952.00

$1,203,939.24

$1,375,963.13

$1,540,125.14

DE CAJA ECONMICO

VICIO DE LA DEUDA

INTERS

TOTAL

S/.-99,840.00

S/.-192,835.53

S/.-81,240.89

S/.-192,835.53

S/.-58,921.97

S/.-192,835.53

S/.-32,139.25

S/.-192,835.53

S/.-272,142.12

S/.-771,342.12

DE CAJA FINANCIERO
2017

2018

2019

2020

$1,142,952

$1,203,939

$1,375,963

$1,540,125

-$192,835.53

-$192,835.53

-$192,835.53

$950,116.47

$1,011,103.71

$1,183,127.60

$1,540,125.14

Chart Title
16000
14000
f(x) = 860x + 9500
R = 0.94481349

12000
10000
8000
6000
4000
2000
0
0.5

1.5

2.5

AO

2016

2017

VENTAS

$1,759,200

$1,955,520

3.5

PARA EL FLUJO DE EFECTIVO

PRESUPUESTO DE COSTOS OPERATIVOS

AO

2016

2017

$1,000,000.00

$1,100,000.00

ENERGA ELCTRICA

$3,500.00

$3,605.00

AGUA

$2,100.00

$2,142.00

MANTENIMIENTO

$7,000.00

$7,210.00

CONTROL E ISO

$5,600.00

$5,824.00

SEGURIDAD INFORM.

$5,600.00

$5,880.00

DEPRECIACIN

$3,500.00

$3,500.00

LIMPIEZA

$2,800.00

$2,828.00

ALQUILERES

$3,500.00

$3,500.00

SEGUROS

$5,600.00

$5,600.00

PERSONAL

4.5

$1,041,216.00

$1,142,106.00

PARA EL ESTADO DE FLUJO DE EFECTIVO

FLUJO DE CAJA OPERATIVO

AO

2016

2017

VENTAS EN EFECTIVO

$1,759,200

$1,955,520

CUENTAS POR COBRAR

$484,790.00

TOTAL INGRESOS

$1,759,200.00

$2,440,310.00

PERSONAL

$1,000,000.00

$1,100,000.00

ENERGA ELCTRICA

$5,000.00

$5,150.00

AGUA

$3,000.00

$3,060.00

MANTENIMIENTO

$7,000.00

$7,210.00

CONTROL E ISO

$5,600.00

$5,824.00

SEGURIDAD INFORM.

$5,600.00

$5,880.00
$105,378.83

CUENTAS POR PAGAR

LIMPIEZA

$2,800.00

$2,828.00

ALQUILERES

$5,000.00

$5,000.00

SEGUROS

$8,000.00

$8,000.00

TOTAL EGRESOS

$1,042,000.00

$1,142,952.00

SALDO DE CAJA OPERATIVO

$717,200.00

$1,297,358.00

3.5

4.5

5.5

2018

2019

2020

$2,167,074

$2,394,895

$2,640,080

2018

2019

2020

$1,210,000.00

$1,331,000.00

$1,464,100.00

$3,713.15

$3,824.54

$3,939.28

$2,184.84

$2,228.54

$2,273.11

$7,426.30

$7,649.09

$7,878.56

$6,056.96

$6,299.24

$6,551.21

$6,174.00

$6,482.70

$6,806.84

$3,500.00

$3,500.00

$3,500.00

$2,856.28

$2,884.84

$2,913.69

$3,500.00

$3,500.00

$3,500.00

$5,600.00

$5,600.00

$5,600.00

UJO DE EFECTIVO

COSTOS OPERATIVOS

$1,253,029.53

$1,374,987.95

$1,509,082.68

2018

2019

2020

$2,167,074

$2,394,895

$2,640,080

$537,361.13

$593,977.39

$654,911.87

DE FLUJO DE EFECTIVO

AJA OPERATIVO

$2,704,435.13

$2,988,871.99

$3,294,991.45

$1,210,000.00

$1,331,000.00

$1,464,100.00

$5,304.50

$5,463.64

$5,627.54

$3,121.20

$3,183.62

$3,247.30

$7,426.30

$7,649.09

$7,878.56

$6,056.96

$6,299.24

$6,551.21

$6,174.00

$6,482.70

$6,806.84

$104,872.17

$104,295.20

$103,640.16

$2,856.28

$2,884.84

$2,913.69

$5,000.00

$5,000.00

$5,000.00

$8,000.00

$8,000.00

$8,000.00

$1,253,939.24

$1,375,963.13

$1,510,125.14

$1,450,495.89

$1,612,908.86

$1,784,866.31