1.

- EJEMPLO DE FLUJO DE CAJA INICIAL: sin prestamos, crditos ni aportes

1. ITEMS
2.INGRESOS
3.Efectivo inicial socios (aporte socios)
4.Ventas en efectivo (plan de ventas al contado)
5.Ventas a credito (60 das) plan de ventas a credito
6.Prestamos (bancarios)
7.Otros Ingresos
8.TOTAL DE INGRESOS 3 al 7
9.EGRESOS DE; Gastos,compras
10.Compras de materia prima (credito a 60 das)
11.Compras de accesorios (credito 60 das)
12.Sueldos fijos (3)
13.Sueldos variables (7)
14.Arriendo loc fca.
15.Servicios;( todos)
16.Publicidad y Promocion
17.Mantencion y reparaciones
18.Seguros
19.Gastos de viajes
20.Servicios profesionales
21.Impuestos IVA
22.Gastos varios
23.Art. Materiales de oficina
24.Compra de activos, contado
25.Pagos crdito banco,48 dividendos mensuales iguales
26.Amortizaciones lineal
27.Otros gastos , especificar
28.GASTO TOTAL 10 al 27
29.TOTAL MES = (8 - 28)
30.ACUMULADO MENSUAL

2.- EJEMPLO DE FLUJO DE CAJA FINAL: incluidos, crditos, prestamos o aportes y pago de dividendos
1. ITEMS
2.INGRESOS
3.Efectivo inicial socios (aporte socios)
4.Ventas en efectivo (plan de ventas al contado)
5.Ventas a credito (60 das) plan de ventas a credito
6.Prestamos (bancarios)
7.Otros Ingresos
8.TOTAL DE INGRESOS 3 al 7
9.EGRESOS DE; Gastos,compras
10.Compras de materia prima (credito a 60 das)
11.Compras de accesorios (credito 60 das)
12.Sueldos fijos (3)
13.Sueldos variables prom. (7)
14.Arriendo loc fca.
15.Servicios; lz,agua,gas,tel.
16.Publicidad y Promocion
17.Mantencion y reparaciones
18.Seguros
19.Gastos de viajes
20.Servicios profesionales
21.Impuestos IVA
22.Gastos varios
23.Art. Materiales de oficina
24.Compra de activos, contado
25.Pagos credito banco, 48 dividendos mensuales iguales
26.Amortizaciones lineal (mensual) en 4 aos
27.Otros gastos , especificar
28.GASTO TOTAL 10 al 27
29.TOTAL MES = (8 - 28)
30.ACUMULADO MENSUAL

DATOS:
1. Aporte de socios $5.000.000.
2. Sueldos fijos mensuales $2.300.000.
3. Arriendo local fbrica mensual $250.000.
4. Compra de activos $4.500.000.

Calcular:

1. Prstamo a solicitar al banco.

El prstamo solicitado al banco es de $ 16.000.000
2. Saldo el mes n 12 en el flujo acumulado.
Saldo del mes doceavo en el flujo acumulado es de $ 3.547.200
3. Cantidad total de la inversin, segn flujo de caja.
La cantidad de la inversin, segn flujo de caja es de $ 21.000.000
4. Mes ms conflictivo del flujo de caja (el mes con el mayor saldo negativo, antes del
prstamo bancario).
El mes ms conflictivo del flujo de caja, es decir el mes con el ms alto saldo negativo es el Mes "5"
En la solicitud de crdito, el monto que pide el banco (dividendo) por cada milln solicitado a
48 meses es de $30.000 por mes (dividendo mensual de pago del crdito), este dato es
arbitrario aproximado.
 pag N 14
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8

0 0 0 0 0 0 0
1,500,000 2,000,000 2,000,000 2,500,000 2,000,000 3,000,000 3,000,000 3,000,000
0 0 1,000,000 2,000,000 3,000,000 5,000,000 5,000,000 5,000,000
0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1,500,000 2,000,000 3,000,000 4,500,000 5,000,000 8,000,000 8,000,000 8,000,000

0 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000

0 0 200,000 200,000 200,000 200,000 200,000 200,000
2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000
100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
13,150 298,150 498,150 868,150 868,150 1,058,150 1,058,150 1,058,150
30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
4,500,000 0 0 0 0 0 0 0
30,000 30,000 30,000 480,000 480,000 480,000 480,000 480,000
85,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000

9,313,150 5,098,150 6,000,000 7,318,150 7,318,150 7,508,150 7,508,150 7,508,150

10,813,150 -3,548,150 -3,948,150 -2,818,150 -2,318,150 491,850 491,850 491,850
-8,263,150 -11,811,300 -15,759,450 -18,577,600 -20,895,750 -20,403,900 -19,912,050 -19,420,200

Pag N 15
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8

5,000,000 0 0 0 0 0 0 0
1,500,000 2,000,000 2,000,000 2,500,000 2,000,000 3,000,000 3,000,000 3,000,000
0 0 1,000,000 2,000,000 3,000,000 5,000,000 5,000,000 5,000,000
16,000,000 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
22,500,000 2,000,000 3,000,000 4,500,000 5,000,000 8,000,000 8,000,000 8,000,000

0 0 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000

0 0 200,000 200,000 200,000 200,000 200,000 200,000
 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000
100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
13,150 298,150 498,150 868,150 868,150 1,058,150 1,058,150 1,058,150
30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
4,500,000 0 0 0 0 0 0 0
480,000 480,000 480,000 480,000 480,000 480,000 480,000 480,000
85,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000
0 0 0 0 0 0 0 0
9,763,150 5,548,150 6,948,150 7,318,150 7,318,150 7,508,150 7,508,150 7,508,150
12,736,850 -3,548,150 -3,948,150 -2,818,150 -2,318,150 491,850 491,850 491,850
12,736,850 9,188,700 5,240,550 2,422,400 104,250 596,100 1,087,950 1,579,800
Mes 9 Mes 10 Mes 11 Mes 12

0 0 0 0
3,000,000 3,000,000 3,000,000 3,000,000
5,000,000 5,000,000 5,000,000 5,000,000
0 0 0 0
0 0 0 0
8,000,000 8,000,000 8,000,000 8,000,000

1,000,000 1,000,000 1,000,000 1,000,000

200,000 200,000 200,000 200,000
2,300,000 2,300,000 2,300,000 2,300,000
1,500,000 1,500,000 1,500,000 1,500,000
250,000 250,000 250,000 250,000
200,000 200,000 200,000 200,000
100,000 100,000 100,000 100,000
80,000 80,000 80,000 80,000
20,000 20,000 20,000 20,000
70,000 70,000 70,000 70,000
100,000 100,000 100,000 100,000
1,058,150 1,058,150 1,058,150 1,058,150
30,000 30,000 30,000 30,000
35,000 35,000 35,000 35,000
0 0 0 0
480,000 480,000 480,000 480,000
85,000 85,000 85,000 85,000

7,508,150 7,508,150 7,508,150 7,508,150

491,850 491,850 491,850 491,850
-18,928,350 -18,436,500 -17,944,650 7,632,635

Mes 9 Mes 10 Mes 11 Mes 12

0 0 0 0
3,000,000 3,000,000 3,000,000 3,000,000
5,000,000 5,000,000 5,000,000 5,000,000
0 0 0 0
0 0 0 0
8,000,000 8,000,000 8,000,000 8,000,000

1,000,000 1,000,000 1,000,000 1,000,000

200,000 200,000 200,000 200,000
2,300,000 2,300,000 2,300,000 2,300,000
1,500,000 1,500,000 1,500,000 1,500,000
250,000 250,000 250,000 250,000
200,000 200,000 200,000 200,000
100,000 100,000 100,000 100,000
80,000 80,000 80,000 80,000
20,000 20,000 20,000 20,000
70,000 70,000 70,000 70,000
100,000 100,000 100,000 100,000
1,058,150 1,058,150 1,058,150 1,058,150
30,000 30,000 30,000 30,000
35,000 35,000 35,000 35,000
0 0 0 0
480,000 480,000 480,000 480,000
85,000 85,000 85,000 85,000
0 0 0 0
7,508,150 7,508,150 7,508,150 7,508,150
491,850 491,850 491,850 491,850
2,071,650 2,563,500 3,055,350 3,547,200