ACTIVO FIJO unidad Precio Total

Terreno 1 800,000.00 800,000

Construcciones 1 1,400,000.00 1,400,000
Maquinaria 1 2,000,000.00 2,000,000
Equipos 1 200,000.00 200,000
Vehculos 2 140,000.00 280,000
Muebles 1 70,000.00 70,000
Equipos informticos 1 200,000.00 200,000
Herramientas 1 40,000.00 40,000
TOTAL ACTIVO FIJO 4,990,000
Maquinaria ao 3 1 500,000.00 500,000.00
TOTAL ACTIVO FIJO + MAQ 5,490,000

TOTAL ACTIVO DIFERIDO 300,000.00

Aporte propio = 1,638,000.00
Prstamo = 3,352,000.00

MTODO ALEMN
Monto 3,352,000.00
tasa anual 0.06
Amortizacion bimestral 0.01
aos plazo 10
Periodo de gracia 3

Amortizacin del
Periodo Saldo Deudor Inters
prstamo
0 3,352,000.00 0.00 0
1 3,352,000.00 0.00 33,520.00
2 3,352,000.00 0.00 33,520.00
3 3,352,000.00 0.00 33,520.00
4 3,293,192.98 58,807.02 33,520.00
5 3,234,385.96 58,807.02 32,931.93
6 3,175,578.95 58,807.02 32,343.86
7 3,116,771.93 58,807.02 31,755.79
8 3,057,964.91 58,807.02 31,167.72
9 2,999,157.89 58,807.02 30,579.65
10 2,940,350.88 58,807.02 29,991.58
11 2,881,543.86 58,807.02 29,403.51
12 2,822,736.84 58,807.02 28,815.44
13 2,763,929.82 58,807.02 28,227.37
14 2,705,122.81 58,807.02 27,639.30
15 2,646,315.79 58,807.02 27,051.23
16 2,587,508.77 58,807.02 26,463.16
17 2,528,701.75 58,807.02 25,875.09
18 2,469,894.74 58,807.02 25,287.02
19 2,411,087.72 58,807.02 24,698.95
20 2,352,280.70 58,807.02 24,110.88
21 2,293,473.68 58,807.02 23,522.81
22 2,234,666.67 58,807.02 22,934.74
23 2,175,859.65 58,807.02 22,346.67
24 2,117,052.63 58,807.02 21,758.60
25 2,058,245.61 58,807.02 21,170.53
26 1,999,438.60 58,807.02 20,582.46
27 1,940,631.58 58,807.02 19,994.39
28 1,881,824.56 58,807.02 19,406.32
29 1,823,017.54 58,807.02 18,818.25
30 1,764,210.53 58,807.02 18,230.18
31 1,705,403.51 58,807.02 17,642.11
32 1,646,596.49 58,807.02 17,054.04
33 1,587,789.47 58,807.02 16,465.96
34 1,528,982.46 58,807.02 15,877.89
35 1,470,175.44 58,807.02 15,289.82
36 1,411,368.42 58,807.02 14,701.75
37 1,352,561.40 58,807.02 14,113.68
38 1,293,754.39 58,807.02 13,525.61
39 1,234,947.37 58,807.02 12,937.54
40 1,176,140.35 58,807.02 12,349.47
41 1,117,333.33 58,807.02 11,761.40
42 1,058,526.32 58,807.02 11,173.33
43 999,719.30 58,807.02 10,585.26
44 940,912.28 58,807.02 9,997.19
45 882,105.26 58,807.02 9,409.12
46 823,298.25 58,807.02 8,821.05

47 764,491.23 58,807.02 8,232.98

48 705,684.21 58,807.02 7,644.91
49 646,877.19 58,807.02 7,056.84
50 588,070.18 58,807.02 6,468.77
51 529,263.16 58,807.02 5,880.70
52 470,456.14 58,807.02 5,292.63
53 411,649.12 58,807.02 4,704.56
54 352,842.11 58,807.02 4,116.49
55 294,035.09 58,807.02 3,528.42
56 235,228.07 58,807.02 2,940.35
57 176,421.05 58,807.02 2,352.28
58 117,614.04 58,807.02 1,764.21
59 58,807.02 58,807.02 1,176.14
60 (0.00) 58,807.02 588.07
3,352,000.00 1,072,640.00
4424640.00
 Valor de
valor residual Vida Util salvamento

1,120,000.00 40.00 280,000.00

- 8.00 400,000.00
(150,000.00) 8.00 40,000.00
80,000.00 5.00 56,000.00
(378,000.00) 10.00 14,000.00
144,000.00 4.00 40,000.00
(360,000.00) 4.00 8,000.00

8.00 100,000.00
456,000.00
4,190,000

DEPRECIACIN

ACTIVO VIDA UTIL

Construcciones 40
Maquinaria 8
Maquinaria 2 8
Equipos 8
Cuota total
Vehculos 5
0.00 Muebles 10
33520.00 Equipos informticos 4
33520.00 Herramientas 4
33520.00 TOTAL DEPRECIACIN
92327.02
91738.95 DEPRECIACIN PARA IMPUESTOS
91150.88 199,355.79
90562.81 ACTIVO 0
89974.74 Construcciones 1,400,000
89386.67 Terreno 800,000
88798.60 Vehculos 280,000
88210.53
87622.46 181,713.68 IMPUESTO A LOS BIENES INMUEBLES Y A LOS VEHCULOS
87034.39
86446.32 terreno + construccion = 2,200,000
85858.25 ACTIVO 0
85270.18 Terreno + construccion 18,890
84682.11 Vehculos 6,911
84094.04 160,543.16 IPBV 25,801
83505.96 PLAN DE REINVERSIN
82917.89
82329.82 ACTIVO 1
81741.75 Terreno 800,000
81153.68 Construcciones 1,400,000
80565.61 139,372.63 Maquinaria 2,000,000
79977.54 Equipos 200,000
79389.47 Vehculos 280,000
78801.40 Muebles 70,000
78213.33 Equipos informticos 200,000
77625.26 Herramientas 40,000
77037.19 118,202.11 TOTAL INVERSIN 4,990,000.00
76449.12
75861.05 CAPITAL DE TRABAJO
75272.98
74684.91 0
74096.84 CAPITAL DE TRABAJO 110,000.00
73508.77 97,031.58
72920.70 APORTE PROPIO 100,000.00
72332.63 PRSTAMO 10,000.00
71744.56
71156.49 MTODO FRANCS
70568.42 Monto 10,000.00
69980.35 75,861.05 tasa anual 0.12
69392.28 Amortizacion trimestral 0.03
68804.21 aos plazo 4
68216.14 Periodo de gracia 0
67628.07
Periodo Saldo Deudor
67040.00
66451.93 54,690.53 0 10,000.00
65863.86 1 9,503.89
65275.79 2 8,992.90
64687.72 3 8,466.58
64099.65 4 7,924.47
63511.58 5 7,366.09
62923.51 33,520.00 6 6,790.97
62335.44 7 6,198.59
61747.37 8 5,588.44
61159.30 9 4,959.98
60571.23 10 4,312.67
59983.16 11 3,645.94
59395.09 12,349.47 12 2,959.21
4,424,640.00 13 2,251.88
14 1,523.33
15 772.92
16 0.00
 Depreciacin

28,000.00
200,000.00
20,000.00 cf de los costos operativos
44,800.00
5,600.00
40,000.00
8,000.00

50,000.00
5,400,000.00
544,700.00 CF ao 0

1 2 3 4
28,000.00 28,000.00 28,000.00 28,000.00
200,000.00 200,000.00 200,000.00 200,000.00
50,000.00
20,000.00 20,000.00 20,000.00 20,000.00

44,800.00 44,800.00 44,800.00 44,800.00

5,600.00 5,600.00 5,600.00 5,600.00
40,000.00 40,000.00 40,000.00 40,000.00
8,000.00 8,000.00 8,000.00 8,000.00
346,400.00 346,400.00 346,400.00 396,400.00

1 2 3 4
1,372,000.00 1,344,000.00 1,316,000.00 1,288,000.00
800,000 800,000 800,000 800,000
235,200.00 190,400.00 145,600.00 100,800.00

ES Y A LOS VEHCULOS

2,172,000 2,144,000 2,116,000 2,088,000

1 2 3 4
18,470 18,050 17,630 17,210
 5,567 3,808 2,912 2,016
24,037 21,857 20,541 19,225

2 3 4 5

500,000.00

224,000.0

160,000.0
32,000.0
- 500,000.00 192,000.00 224,000.00

1 2 3 4
165,000.00 206,250.00 275,000.00 316,250.00
55,000.00 41,250.00 68,750.00 41,250.00

Amortizacin del Inters Cuota total

prstamo
- - -
496.11 300.00 796.11
510.99 285.12 796.11
526.32 269.79 796.11
542.11 254.00 796.11
558.37 237.73 796.11
575.13 220.98 796.11
592.38 203.73 796.11
610.15 185.96 796.11
628.46 167.65 796.11
647.31 148.80 796.11
666.73 129.38 796.11
686.73 109.38 796.11
 707.33 88.78 796.11
728.55 67.56 796.11
750.41 45.70 796.11
772.92 23.19 796.11
10,000.00 2,737.74 12,737.74
12737.74
 5 6 7 8
28,000.00 28,000.00 28,000.00 28,000.00
200,000.00 200,000.00 200,000.00 200,000.00
50,000.00 50,000.00 50,000.00 50,000.00
20,000.00 20,000.00 20,000.00 20,000.00

44,800.00 44,800.00 44,800.00 44,800.00

5,600.00 5,600.00 5,600.00 5,600.00
40,000.00 40,000.00 40,000.00 40,000.00
8,000.00 8,000.00 8,000.00 8,000.00
396,400.00 396,400.00 396,400.00 396,400.00

5 6 7 8
1,260,000.00 1,232,000.00 1,204,000.00 1,176,000.00
800,000 800,000 800,000 800,000
56,000.00 280,000.00 235,200.00 190,400.00

2,060,000 2,032,000 2,004,000 1,976,000

5 6 7 8
16,790 16,370 15,950 15,530
 840 6,911 5,567 3,808
17,630 23,281 21,517 19,337

6 7 8 9

1,600,000.0
160,000.0

160,000.0
32,000.0
- - 1,952,000.00 -

ciclo de efectivo 3 meses

5 6 7 8
330,000.00 343,750.00 398,750.00 412,500.00
13,750.00 13,750.00 55,000.00 13,750.00

jorge luis gutierrez fernandez:

capital de trabajo dio 100000, para los
activos fijos dio otro monto, para los
activos diferidos fueron 300000

jorge luis gutierrez

fernandez:
prstamo de los activos
fijos + prstamo del
capital de trabajo

jorge luis gutierrez

fernandez:
depreciacin acumulada

jorge luis gutierrez fernandez:

la inversin diferida fue menor al capital de
trabajo so.. Se amortiza a 4 aos

jorge luis gutierrez

jorge luis gutierrez fernandez:
la inversin diferida fue menor al capital de
trabajo so.. Se amortiza a 4 aos

jorge luis gutierrez

fernandez:
movimiento de activos
fijos para la gestin
 9 10 VALOR AO 10
28,000.00 28,000.00 1,120,000.00
200,000.00 200,000.00 400,000.00
50,000.00 50,000.00 100,000.00
20,000.00 20,000.00 40,000.00

44,800.00 44,800.00 224,000.00

5,600.00 5,600.00 14,000.00
40,000.00 40,000.00 80,000.00
8,000.00 8,000.00 16,000.00
396,400.00 396,400.00 1,994,000.00

9 10
1,148,000.00 1,120,000.00
800,000 800,000
145,600.00 100,800.00

1,948,000 1,920,000
9 10
15,110 14,690
 2,912 2,016
18,021 16,705
0
Dbito fiscal 0
10 Crdito fiscal n-1
Credito fiscal n 544,700.00
Credito fiscal acumulado
IVA a pagar (544,700.00)

Aqui falto el IVA

0
INGRESOS
COSTOS
- DEPRECIACION
COSTO FINANCIERO
AMORTIZACIN ACTIVO DIFERIDO
COSTO FINANCIERO 2
9 Utilidades antes de impuestos
481,250.00 IUE (25% UTILIDADES)
68,750.00 IT (3% INGRESOS - IUE n-1)
Impuesto a la propiedad bienes inmuebles 18,890
Impuesto a la propiedad vehculos 6,911

UDI -

s gutierrez fernandez:
trabajo dio 100000, para los
os dio otro monto, para los
feridos fueron 300000
FUENTES 0
APORTE PROPIO 2,038,000.00
gutierrez PRSTAMO 3,362,000.00
z: jorge luis gutierrez
de los activos
UTILIDAD DESPUES DE IMPUESTOS
fernandez:
stamo del se copia los resultados de DEPRECIACIN
rabajo las utilidades despues de los AMORTIZACIN DE LA INVERSIN DIFERIDA
impuestos aplicados
SUBTOTAL FUENTES 5,400,000.00
utierrez USOS
ACTIVOS FIJOS 4,990,000.00
acumulada
ACTIVOS DIFERIDOS 300,000.00
CAPITAL DE TRABAJO 110,000.00
AMORTIZACIN DE PRSTAMOS
luis gutierrez fernandez: SUBTOTAL USOS 5,400,000.00
rsin diferida fue menor al capital de
so.. Se amortiza a 4 aos

jorge luis gutierrez

jorge luis gutierrez
luis gutierrez fernandez:
rsin diferida fue menor al capital de
so.. Se amortiza a 4 aos
SUPERAVIT O DEFICIT DE LA GESTION -
SUPERAVIT ACUMULADO

jorge luis gutierrez

fernandez: jorge luis gutierrez
movimiento de activos fernandez: jor
fijos para la gestin movimiento de capital de fer
valor residual activos fijos ao 10 trabajo sum
valor capital de trabajo ultimo ao am
pr

jorge luis gutierrez el superavit o deficit de la gestion es i

fernandez:
valor de los activos fijos

EL SUPERAVIT NO DEBE SER NEGATIV

 1 2 3 4 5
104,000.00 156,000.00 195,000.00 260,000.00 299,000.00
544700 497900 427700 404950 312910
57,200.00 85,800.00 172,250.00 167,960.00 193,570.00
601,900.00 583,700.00 599,950.00 572,910.00 506,480.00
(497,900.00) (427,700.00) (404,950.00) (312,910.00) (207,480.00)

1 2 3 4 5
800,000.00 1,200,000.00 1,500,000.00 2,000,000.00 2,300,000.00
440,000.00 660,000.00 825,000.00 1,100,000.00 1,265,000.00
346,400.00 346,400.00 346,400.00 396,400.00 396,400.00
107,264.00 107,264.00 107,264.00 107,264.00 107,264.00
75,000.00 75,000.00 75,000.00 75,000.00 -
684.43 684.43 684.43 684.43 684.43
(169,348.43) 10,651.57 145,651.57 320,651.57 530,651.57
- 2,662.89 36,412.89 80,162.89 132,662.89
24,000.00 36,000.00 42,337.11 23,587.11 -
18,470 18,050 17,630 17,210 16,790
5,567 3,808 2,912 2,016 840

(217,385.28) (49,868.67) 46,360.23 197,676.23 380,359.15

1 2 3 4 5

(217,385.28) (49,868.67) 46,360.23 197,676.23 380,359.15

346,400.00 346,400.00 346,400.00 396,400.00 396,400.00
75,000.00 75,000.00 75,000.00 75,000.00 -
204,014.72 371,531.33 467,760.23 669,076.23 776,759.15

- - 500,000.00 192,000.00 224,000.00

55,000.00 41,250.00 68,750.00 41,250.00 13,750.00

178,496.59 355,178.14 355,471.33 355,801.32 352,842.11
233,496.59 396,428.14 924,221.33 589,051.32 590,592.11

gutierrez
 (29,481.87) (24,896.80) (456,461.10) 80,024.91 186,167.04
(29,481.87) (54,378.67) (510,839.77) (430,814.87) (244,647.82)

gutierrez
z: jorge luis gutierrez
o de capital de fernandez:
sumatoria de las
amortizaciones por
prstamos en un ao

t o deficit de la gestion es igual al subtotal fuentes - subtotal usos

superavit acumulado gestion N-1 + superavit de la gestion N
superavit acumulado el minimo valor debe tener es 0

VIT NO DEBE SER NEGATIVO, si asi fuese, el valor negativo se lo copia y lo coloca como aporte propio en el ao correspondiente.
 6 7 8 9 10
312,000.00 325,000.00 377,000.00 390,000.00 455,000.00
207480 67080 -79170 4940 -170560
171,600.00 178,750.00 461,110.00 214,500.00 250,250.00
379,080.00 245,830.00 381,940.00 219,440.00 79,690.00
(67,080.00) 79,170.00 (4,940.00) 170,560.00 375,310.00

6 7 8 9 10
2,400,000.00 2,500,000.00 2,900,000.00 3,000,000.00 3,500,000.00
1,320,000.00 1,375,000.00 1,595,000.00 1,650,000.00 1,925,000.00
396,400.00 396,400.00 396,400.00 396,400.00 396,400.00
107,264.00 107,264.00 107,264.00 107,264.00 107,264.00
- - - - -
684.43 684.43 684.43 684.43 684.43
575,651.57 620,651.57 800,651.57 845,651.57 1,070,651.57
143,912.89 155,162.89 200,162.89 211,412.89 267,662.89
- - - - -
16,370 15,950 15,530 15,110 14,690
6,911 5,567 3,808 2,912 2,016

408,457.82 155,162.89 200,162.89 211,412.89 267,662.89

6 7 8 9 10

408,457.82 155,162.89 200,162.89 211,412.89 267,662.89

396,400.00 396,400.00 396,400.00 396,400.00 396,400.00
0 0 - - 0
804,857.82 551,562.89 596,562.89 607,812.89 664,062.89

- - 1,952,000.00 - -

13,750.00 55,000.00 13,750.00 68,750.00 -

352,842.11 352,842.11 352,842.11 352,842.11 352,842.11
366,592.11 407,842.11 2,318,592.11 421,592.11 352,842.11
 438,265.72 143,720.79 (1,722,029.21) 186,220.79 311,220.79
193,617.90 337,338.68 (1,384,690.53) (1,198,469.74) (887,248.96)

ao correspondiente.