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R RENT

RATIOS DE RENTABILIDAD
COSTO DE VENTAS Ao 2012

COSTO DE VENTAS 2,365,000.00


VENTAS NETAS 3,950,000.00
COSTO DE VENTAS 0.60
VENTAS NETAS

GASTOS OPERATIVOS Ao 2012

GASTOS OPERATIVOS 511,075.00


VENTAS NETAS 3,950,000.00
GASTOS OPERATIVOS 0.13
VENTAS NETAS

GASTOS FINANCIEROS Ao 2012

GASTOS FINANCIEROS -
VENTAS NETAS 3,950,000.00
GASTOS FINANCIEROS -
VENTAS NETAS

COSTOS TOTALES Ao 2012

COSTO VENTAS + GTOS OPERAT + GTOS FINANC 2,876,075.00


VENTAS NETAS 3,950,000.00
COSTO VENTAS + GTOS OPERAT + GTOS FINANC 0.73
VENTAS NETAS

U OPERATIVA
UTILIDAD OPERATIVA/CAPITAL (ROE) Ao 2012

UTILIDAD OPERATIVA UNETA 1,073,925.00


CAPITAL CONTABLE (PATRIMONIO) 3,156,623.00
UTILIDAD OPERATIVA UNETA 0.34
CAPITAL CONTABLE (PATRIMONIO)

UTILIDAD NETA / ACTIVO FIJO (ROA) Ao 2012

UTILIDAD NETA UO 676,572.75


ACTIVO FIJO 4,778,976.00
UTILIDAD NETA UO 0.14
ACTIVO FIJO

Pgina 1
R RENT

Ao 2013 Ao 2013 Mod.

3,382,195.57 3,821,379.31
5,500,000.00 6,550,000.00
0.61 0.58

Ao 2013 Ao 2013 Mod.

495,000.00 547,500.00
5,500,000.00 6,550,000.00
0.09 0.08

Ao 2013 Ao 2013 Mod.

30,000.00 30,000.00
5,500,000.00 6,550,000.00
0.01 0.00

Ao 2013 Ao 2013 Mod.

3,907,195.57 51,388,683.49
5,500,000.00 6,550,000.00
0.71 7.85

U OPERATIVA U NETA
Ao 2013 Ao 2013 Mod. Ao 2012 Ao 2013

1,622,804.43 2,181,120.69 676,572.75 1,003,466.79


4,160,089.79 Err:509 3,156,623.00 4,160,089.79
0.39 Err:509 0.21 0.24

UOPERATIVA
Ao 2013 Ao 2013 Mod. Ao 2012 Ao 2013

1,003,466.79 1,355,206.03 1,073,925.00 1,622,804.43


5,652,639.43 Err:509 4,778,976.00 5,652,639.43
0.18 Err:509 0.22 0.29

Pgina 2
R RENT

U NETA
Ao 2013 Mod.

1,355,206.03
Err:509
Err:509

UOPERATIVA
Ao 2013 Mod.

2,181,120.69
Err:509
Err:509

Pgina 3
R ENDEU

RATIOS DE ENDEUDAMIENTO

DEPENDENCIA FINANCIERA Ao 2012 Ao 2013

PASIVO CTE + PASIVO NO CTE 1,622,353.00 1,492,549.64


ACTIVO TOTAL (NETO) 4,778,976.00 5,652,639.43
PASIVO CTE + PASIVO NO CTE 0.34 0.26
ACTIVO TOTAL (NETO)

ENDEUDAMIENTO EN EL LARGO PLAZO Ao 2012 Ao 2013

PASIVO NO CTE + PATRIMONIO (NETO) 3,506,623.00 4,335,089.79


ACTIVO TOTAL (NETO) 4,778,976.00 5,652,639.43
PASIVO NO CTE + PATRIMONIO (NETO) 0.73 0.77
ACTIVO TOTAL (NETO)

ENDEUDAMIENTO PATRIMONIAL Ao 2012 Ao 2013

PASIVO CTE - PASIVO NO CTE 922,353.00 1,142,549.64


PATRIMONIO NETO 3,156,623.00 4,160,089.79
PASIVO CTE - PASIVO NO CTE 0.29 0.27
PATRIMONIO NETO

Pgina 4
R ENDEU

Ao 2013 Modificado

Err:509
Err:509
Err:509

Ao 2013 Modificado

Err:509
Err:509
Err:509

Ao 2013 Modificado

Err:509
Err:509
Err:509

Pgina 5
R GESTION

RATIOS DE GESTION
ROTACION CUENTAS POR COBRAR Ao 2012 Ao 2013

PROMEDIO DE CUENTAS POR COBRAR 450,000.00 550,000.00


VENTAS NETAS 3,950,000.00 5,500,000.00
PROMEDIO DE CUENTAS POR COBRAR 0.11 0.10
VENTAS NETAS 34.86 30.60
dias dias

ROTACION DE INVENTARIOS Ao 2012 Ao 2013

PROM INVENTARIOS 2,030,050.00 1,253,384.43


VENTAS 3,950,000.00 5,500,000.00
PROM INVENTARIOS 0.51 0.23
VENTAS 185.02 82.04
dias dias

ROTACION CUENTAS POR PAGAR Ao 2012 Ao 2013

PROMEDIO DE CUENTAS POR PAGAR 875,000.00 728,212.00


VENTAS 3,950,000.00 5,500,000.00
PROMEDIO DE CUENTAS POR PAGAR 0.22 0.13
VENTAS 79.75 47.66
dias dias

Pgina 6
R GESTION

Ao 2013 Modificado

524,000.00
6,550,000.00
0.08
24.48
dias

Ao 2013 Modificado

892,200.69
6,550,000.00
0.14
49.04
dias

Ao 2013 Modificado

1,134,618.00
6,550,000.00
0.17
62.36
dias

Pgina 7
R LIQ

RATIOS DE LIQUIDEZ

LIQUIDEZ CORRIENTE O GENERAL

ACT CTE GTOS PAG X ANTICIPADO


PASIVOCORRIENTE
ACT CTE GTOS PAG X ANTICIPADO
PASIVOCORRIENTE

Es la capacidad que tiene la empresa para cubrir sus obligaciones a corto plazo
Se entiene que en el ao 0.98% es el ao mas critico en la empresa

LIQUIDEZ ACIDA

ACT CTE GTOS PAG X ANT EXISTENCIAS


PASIVO CORRIENTE
ACT CTE GTOS PAG X ANT EXISTENCIAS
PASIVO CORRIENTE

LIQUIDEZ SEVERA

ACT CTE GTOS PAG X ANT EXISTENCIAS CTA


PASIVO CORRIENTE
ACT CTE GTOS PAG X ANT EXISTENCIAS CTA
PASIVO CORRIENTE

Pgina 8
R LIQ

Ao 2012 Ao 2013 2013 Modificado

3,278,976.00 4,212,639.43 Err:509


1,272,353.00 1,317,549.64 Err:509
2.58 3.20 Err:509

Ao 2012 Ao 2013 2013 Modificado

1,248,926.00 2,959,255.00 Err:509


1,272,353.00 1,317,549.64 Err:509
0.98 2.25 Err:509

Ao 2012 Ao 2013 2013 Modificado

798,926.00 2,409,255.00 Err:509


1,272,353.00 1,317,549.64 Err:509
0.63 1.83 Err:509

Pgina 9
BG

BALANCE GENERAL

ANALISIS VERTICAL

ACTIVO 2012 2013 %

ACTIVO CORRIENTE
CAJA BANCOS 798,926.00 17% 2,409,255.00 43% 302%
CTAS.POR COBRAR COMERCIALES 450,000.00 550,000.00 122%
PROV.CTA.COBRANZA DUDOSA
Subtotal Neto Ctas.por Cobrar Com. 450,000.00 9% 550,000.00 10% 122%
OTRAS CTAS. POR COBRAR - -
CTAS.POR COBRAR AFILIADAS - -
MATERIA PRIMA 80,050.00 2% 38,680.00 1% 48%
PRODUCTOS TERMINADOS 1,950,000.00 41% 1,214,704.43 21% 62%
Subtotal Existencias 2,030,050.00 1,253,384.43 62%
GASTOS ANTICIPADOS - -
TOTAL ACTIVO CORRIENTE 3,278,976.00 69% 4,212,639.43 75% 128%

ACTIVO NO CORRIENTE
INTERESES X DEVENGAR EN EL L.P.
TERRENOS 550,000.00 12% 550,000.00 10% 100%
INM.MAQ.Y EQUIPOS 1,000,000.00 21% 1,050,000.00 19% 105%
(-)DEPREC.ACUMULADA -50,000.00 -160,000.00 -3% 320%
INM.MAQ.Y EQUIPO NETO 1,500,000.00 31% 1,440,000.00 25% 96%
INTANGIBLES - -
CARGAS DIFERIDAS -
TOTAL ACTIVO NO CORRIENTE 1,500,000.00 31% 1,440,000.00 25% 96%

TOTAL ACTIVO 4,778,976.00 100% 5,652,639.43 100% 118%


ANALISIS VERTICAL

PASIVO 2012 2013

PASIVO CORRIENTE
SOBREGIRO BANCARIO - -
TRIBUTOS POR PAGAR 289,960.00 6% 430,057.20 8% 148%
REMUNERAC.Y PARTIC.P.PAGAR 107,393.00 2% 159,280.44 3% 148%
CTAS.POR PAGAR COMERCIALES 425,000.00 9% 728,212.00 13% 171%
OTRAS CTAS. POR PAGAR 450,000.00 9% - 0% 0%
TOTAL PASIVO CORRIENTE 1,272,353.00 27% 1,317,549.64 23%

PASIVO NO CORRIENTE
OTRAS CTAS. POR PAGAR 350,000.00 7% 175,000.00 3% 50%
TOTAL PASIVO NO CORRIENTE 350,000.00 7% 175,000.00 3% 50%

TOTAL PASIVO 1,622,353.00 34% 1,492,549.64 26% 92%

CAPITALY PATRIMONIO
CAPITALSOCIAL 2,393,793.00 50% 2,393,793.00 42% 100%
RESULT.ACUMULADOS 86,257.00 2% 762,830.00 13% 884%
RESULT.DEL PERIODO 676,573.00 14% 1,003,466.79 18% 148%

PATRIMONIO NETO 3,156,623.00 66% 4,160,089.79 74% 132%

TOTAL PASIVO Y PATRIMONIO 4,778,976.00 100% 5,652,639.43 100% 118%

Pgina 1
BG

- -

Pgina 2
BG

2013 PROYECTA

3,761,161.00 ivertir ? corto plazo


524,000.00

524,000.00
-
-
38,680.00
853,520.69
892,200.69
-
5,177,361.69 #VALUE!

550,000.00
1,050,000.00
-160,000.00
1,440,000.00
-

1,440,000.00

6,617,361.69

2013 PROYECTA %

-
580,802.59
215,112.07
1,134,618.00
-
1,930,532.65

175,000.00
175,000.00

2,105,532.65

2,393,793.00
762,830.00
1,355,206.03

4,511,829.03

6,617,361.69

Pgina 3
BG

- -

Pgina 4
FLUJO DE CAJA PROYECTADO 2013
SALDO 2012 2013 SALDO 2012
SALDO INICIAL S/. 798,926.00 S/. 798,926.00 S/. 798,926.00

INGRESOS

VENTAS SEGN EGP S/. 5,500,000.00 S/. 6,550,000.00


C X C AO 2012 SEGN BG S/. 450,000.00 S/. 450,000.00
CUENTAS COBRADAS AO 2012
VENTAS AL CONTADO 90% S/. 4,950,000.00 92%
CUENTAS COBRADAS AO 2012 100% S/. 450,000.00 100%

TOTAL INGRESOS S/. 5,400,000.00

EGRESOS

COMPRAS MATERIALES S/. 1,820,530.00 S/. 1,092,318.00 S/. 1,891,030.00


PAGO 60% 60.00% 40.00%
MOD S/. 580,000.00 S/. 580,000.00 S/. 587,500.00
GIF S/. 105,000.00 S/. 105,000.00 S/. 105,000.00
GAST. ADM. S/. 240,000.00 S/. 240,000.00 S/. 240,000.00
GAST. VENT. S/. 275,000.00 S/. 275,000.00 S/. 327,500.00
TRIBUTOS POR PAGAR S/. 289,960.00 S/. 289,960.00 S/. 289,960.00
CTAS X PAGAR COMER 2012 S/. 425,000.00 S/. 425,000.00 S/. 425,000.00
OTRAS CTAS X PAGAR COMER 20 S/. 450,000.00 S/. 450,000.00 S/. 450,000.00
UTILIDADES 2012 S/. 107,393.00 S/. 107,393.00 S/. 107,393.00
50% CTAS X PAGAR LP 2012 S/. 350,000.00 S/. 175,000.00 S/. 350,000.00
50.00% 50.00%
COMPRA MAQUINA S/. 50,000.00 S/. 50,000.00 S/. 50,000.00

TOTAL EGRESOS S/. 3,789,671.00

SALDO DEL PERIODO S/. 1,610,329.00

SALDO INICIAL S/. 798,926.00

SALDO FINAL EFECTIVO S/. 2,409,255.00


2013
2013 - PROPUESTA
S/. 798,926.00

S/. 6,026,000.00
S/. 450,000.00

S/. 6,476,000.00

S/. 756,412.00

S/. 587,500.00
S/. 105,000.00
S/. 240,000.00
S/. 327,500.00
S/. 289,960.00
S/. 425,000.00
S/. 450,000.00
S/. 107,393.00
S/. 175,000.00

S/. 50,000.00

S/. 3,513,765.00

S/. 2,962,235.00

S/. 798,926.00

S/. 3,761,161.00
PRESUPUESTO DE VENTAS PRESUPUESTO DE VE

Producto Cetririna Finastina Tamsulina Producto

Valor Venta (unit.) S/.200.00 S/.100.00 S/.150.00 Valor Venta (unit.)


Ventas Planeadas 15,000 10,000 10,000 Ventas Planeadas
Subtotales 3,000,000 1,000,000 1,500,000 Subtotales

Total S/.5,500,000.00 Total


PRESUPUESTO DE VENTAS

Cetririna Finastina Tamsulina

S/.200.00 S/.100.00 S/.150.00


17,250 11,500 13,000
3,450,000 1,150,000 1,950,000

S/.6,550,000.00
PRESUPUESTO DE PRODUCCION

Producto Cetririna Finastina Tamsulina

Ventas Planeadas (unid) 15,000 10,000 10,000


Inventario Final 7,000 3,000 2,000
Inventario Disponible 22,000 13,000 12,000
Inventario Inicial 10,000 5,000 5,000

Unidades a producir 12,000 8,000 7,000


PRESUPUESTO DE PRODUCCION

Producto Cetririna Finastina Tamsulina

Ventas Planeadas (unid) 17,250 11,500 13,000


Inventario Final 5,000 2,000 1,500
Inventario Disponible 22,250 13,500 14,500
Inventario Inicial 10,000 5,000 5,000

Unidades a producir 12,250 8,500 9,500


EGP

ESTADO DE PERDIDAS Y GANACIAS

ANALISIS EVOLUTIVO PROPUESTA


DETALLE 2012 2013 % 2013 - PROP
VENTAS 3,950,000.00 5,500,000.00 28.18% 6,550,000.00
DEVOLUC.DESCTOS Y REBAJAS CONCEDIDAS - - -
VENTAS NETAS 3,950,000.00 5,500,000.00 28.18% 6,550,000.00
COSTO DE VENTAS -2,365,000.00 -3,382,195.57 30.08% -3,821,379.31
UTILIDAD BRUTA 1,585,000.00 2,117,804.43 25.16% 2,728,620.69
40.13% 38.51% -4.21% 41.66%
GASTOS DE ADMINISTRACION -195,500.00 -220,000.00 11.14% -220,000.00
GASTOS DE VENTAS -315,575.00 -275,000.00 -14.75% -327,500.00
Subtotal Gastos Operativos -511,075.00 -495,000.00 -3.25% -547,500.00
UTILIDAD OPERATIVA 1,073,925.00 1,622,804.43 33.82% 2,181,120.69
27.19% 29.51% 7.85% 33.30%
GASTOS FINANCIEROS - -30,000.00 100.00% -30,000.00
INGRESOS FINANCIEROS - - -
VENTA DE INMUEBLE - - -
COSTO DE INMUEBLE - - -
DEPRECIACION DEL AO - - -
GASTOS VARIOS - - -
INGRESOS VARIOS - - -
Subtotal Otros Ingresos y Gastos - -30,000.00 100.00% -30,000.00

Pgina 11
EGP

Resultados antes del REI 1,073,925.00 1,592,804.43 32.58% 2,151,120.69


REI
UTILIDAD ANTES DE IMPUESTOS 1,073,925.00 1,592,804.43 32.58% 2,151,120.69
27.19% 28.96% 6.12% 32.84%
PARTICIPACION LABORAL UTILIDADES -107,392.50 -159,280.44 32.58% -215,112.07
SALDO UTILIDAD ANTES DEIMPUESTOS 966,532.50 1,433,523.99 32.58% 1,936,008.62
24.47% 26.06% 6.12% 29.56%
RESERVA LEGAL
IMPTO A LA RTA. 3A CAT. -289,959.75 -430,057.20 32.58% -580,802.59
UTILIDAD (PERDIDA) NETA 676,572.75 1,003,466.79 32.58% 1,355,206.03
17.13% 18.24% 20.69%

Pgina 12
PRESUPUESTO DE CONSUMO

Producto Cetririna Finastina


Costo
Material
(s/./gr)
Produccion
12,000 8,000
Planeada ( unid.)
Req. Unit. (gr) 15 13
A S/.2.00 Sub Total por Producto (gr) 180,000 104,000
Sub Total por Producto (S/.) S/.360,000.00 S/.208,000.00
Req. Unit. (gr) 6 7
B S/.2.67 Sub Total por Producto (gr) 72,000 56,000
Sub Total por Producto (S/.) S/.192,240.00 S/.149,520.00
Req. Unit. (gr) 9 4
C S/.4.00 Sub Total por Producto (gr) 108,000 32,000
Sub Total por Producto (S/.) S/.432,000.00 S/.128,000.00
TOTAL POR PRODUCTO S/.984,240.00 S/.485,520.00
TOTAL SOLES S/.1,861,900.00
CONSUMO

Subtotal
Tamsulina
de Material
Total S/. Material

7,000 gr. S/.


10
70,000 354,000 S/.708,000 A
S/.140,000.00
6
42,000 170,000 S/.453,900 B
S/.112,140.00 S/.1,861,900
5
35,000 175,000 S/.700,000 C
S/.140,000.00
S/.392,140.00
61,900.00
PRESUPUESTO DE CONSUMO

Producto Cetririna Finastina Tamsulina


Costo
(s/./gr)
Produccion
12,250 8,500 9,500
Planeada ( unid.)
Req. Unit. (gr) 15 13 10
S/.2.00 Sub Total por Producto (gr) 183,750 110,500 95,000
Sub Total por Producto (S/.) S/.367,500.00 S/.221,000.00 S/.190,000.00
Req. Unit. (gr) 6 7 6
S/.2.67 Sub Total por Producto (gr) 72,000 56,000 42,000
Sub Total por Producto (S/.) S/.192,240.00 S/.149,520.00 S/.112,140.00
Req. Unit. (gr) 9 4 5
S/.4.00 Sub Total por Producto (gr) 108,000 32,000 35,000
Sub Total por Producto (S/.) S/.432,000.00 S/.128,000.00 S/.140,000.00
TOTAL POR PRODUCTO S/.991,740.00 S/.498,520.00 S/.442,140.00
TOTAL SOLES S/.1,932,400.00
Subtotal
de Material
Total S/.

gr. S/.

389,250 S/.778,500

170,000 S/.453,900
S/.1,932,400

175,000 S/.700,000
PRESUPUESTO DE COMPRAS

Material A B C

Pspto Consumo (grs) 354,000 170,000 175,000


Inventario Final 8,000 4,000 3,000
Inventario Disponible 362,000 174,000 178,000
Inventario Inicial 10,000 15,000 5,000
Inventario a Comprar 352,000 159,000 173,000
Costo (s/. / gr.) S/.2.00 S/.2.67 S/.4.00
Subtotales S/. 704,000 424,530 692,000
Total S/. S/.1,820,530.00

TOTAL INV FINAL S/. S/.16,000.00 S/.10,680.00 S/.12,000.00


S/.38,680.00
PRESUPUESTO DE COMPRAS

Material A B C

Pspto Consumo (grs) 389,250 170,000 175,000


Inventario Final 8,000 4,000 3,000
Inventario Disponible 397,250 174,000 178,000
Inventario Inicial 10,000 15,000 5,000
Inventario a Comprar 387,250 159,000 173,000
Costo (s/. / gr.) S/.2.00 S/.2.67 S/.4.00
Subtotales S/. 774,500 424,530 692,000
Total S/. S/.1,891,030.00

TOTAL INV FINAL S/. S/.16,000.00 S/.10,680.00 S/.12,000.00


S/.38,680.00
PRESUPUESTO DE MOD

Producto Cetririna Finastina Tamsulina

Prod. Planeada (unid) 12,000 8,000 7,000


Horas MOD (h/unid) 3 1 2
Horas MOD requeridas 36,000 8,000 14,000
Total Horas MOD Reque S/.58,000.00
Costo MOD (S/./h) S/.10.00 S/.10.00 S/.10.00
Subtotales S/. S/.360,000 S/.80,000 S/.140,000
Total S/. S/.580,000.00
PRESUPUESTO DE MOD

Producto Cetririna Finastina Tamsulina

Prod. Planeada (unid) 12,250 8,500 9,500


Horas MOD (h/unid) 3 1 2
Horas MOD requeridas 36,750 8,500 19,000
Total Horas MOD Requeridas S/.58,000.00
Costo MOD (S/./h) S/.10.00 S/.10.00 S/.10.00
Subtotales S/. S/.367,500.00 S/.80,000.00 S/.140,000.00
Total S/. S/.587,500.00
PRESUPUESTO DE GIF

Tipo Costo Soles

Depreciacion S/.100,000.00
Seguros S/.5,000.00
Mantenimiento S/.50,000.00
Energa y Agua S/.40,000.00
Varios S/.10,000.00
Total S/. S/.205,000.00

Calculo Tasa GIF por Hora de MOD

Total GIF S/.205,000.00


Total Horas MOD 58,000.00
Tasa GIF S/.3.53

Producto Cetririna Finastina Tamsulina


Horas MOD (h/unid) 3 1 2
Tasa (S/. / h) S/.3.53
GIF UNIT 10.60 3.53 7.07
PRESUPUESTO DE GIF

Tipo Costo Soles

Depreciacion S/.100,000.00
Seguros S/.5,000.00
Mantenimiento S/.50,000.00
Energa y Agua S/.40,000.00
Varios S/.10,000.00
Total S/. S/.205,000.00

Calculo Tasa GIF por Hora de MOD

Total GIF S/.205,000.00


Total Horas MOD 58,000.00
Tasa GIF S/.3.53

Producto Cetririna Finastina Tamsulina


Horas MOD (h/uni 3 1 2
Tasa (S/. / h) S/.3.53
GIF UNIT 10.60 3.53 7.07
COSTO PRODUCCION UNITARIO COSTO PRODUCCION

Producto Cetririna Finastina Tamsulina Producto

Mat. Directos S/.80.96 S/.58.65 S/.46.54 Mat. Directos


MOD S/.30.00 S/.10.00 S/.20.00 MOD
GIF S/.10.60 S/.3.53 S/.7.07 GIF
Costo Prod. Unit S/.121.56 S/.72.18 S/.73.61 Costo Prod. Unit

Valor Venta (unit.) S/.200.00 S/.100.00 S/.150.00


15,000 10,000 10,000
S/.78.44 S/.27.82 S/.76.39
64.53% 38.54% 103.78%
OSTO PRODUCCION UNITARIO

Cetririna Finastina Tamsulina

S/.80.96 S/.58.65 S/.46.54


S/.30.00 S/.9.41 S/.14.74
S/.10.60 S/.3.53 S/.7.07
S/.121.56 S/.71.60 S/.68.35
COSTO PRODUCCION UNITARIO

Producto Cetririna Finastina Tamsulina

Costo Prod. Act (unit) S/.121.56 S/.72.18 S/.73.61


Inv Final PT (unid) 7,000.00 3,000.00 2,000.00
Inv Final PT (s/.) S/.850,932.71 S/.216,551.68 S/.147,220.04
Costo Prod. Unit S/.1,214,704.43
COSTO PRODUCCION UNITARIO

Producto Cetririna Finastina Tamsulina

Costo Prod. Act (unit) S/.121.56 S/.71.60 S/.68.35


Inv Final PT (unid) 5,000.00 2,000.00 1,500.00
Inv Final PT (s/.) S/.607,809.08 S/.143,191.32 S/.102,520.29
Costo Prod. Unit S/.853,520.69
COSTO DE VENTA COSTO DE VENTA

Tipo Costo Soles Tipo Costo

Mat. Directos S/.1,861,900.00 Mat. Directos


MOD S/.580,000.00 MOD
GIF S/.205,000.00 GIF
COSTO PROD. S/.2,646,900.00 COSTO PROD.
INV. INI PT S/.1,950,000.00 INV. INI PT
COSTO TOTAL PT S/.4,596,900.00 COSTO TOTAL PT
INV. FIN PT S/.1,214,704.43 INV. FIN PT
COSTO VENTA PSTO S/.3,382,195.57 COSTO VENTA PSTO
STO DE VENTA

Soles

S/.1,932,400.00
S/.587,500.00
S/.205,000.00
S/.2,724,900.00
S/.1,950,000.00
S/.4,674,900.00
S/.853,520.69
S/.3,821,379.31
GASTOS ADM. GASTOS ADM.

Tipo Costo Soles Tipo Costo Soles

Depreciacion S/.10,000.00 Depreciacion S/.10,000.00


Sueldos y salarios S/.200,000.00 Sueldos y salarios S/.200,000.00
Varios S/.10,000.00 Varios S/.10,000.00
Intereses Deudas LP S/.30,000.00 Intereses Deudas LP S/.30,000.00
Total S/. S/.250,000.00 Total S/. S/.250,000.00
GASTOS VENTAS GASTOS VENTAS

Tipo Costo Soles Tipo Costo Soles

Comisiones (5%) S/.275,000.00 Comisiones (5%) S/.327,500.00


Total S/. S/.275,000.00 Total S/. S/.327,500.00