Delta Sac 2017-II Clase-2

DELTA SAC al contado 60% al contado 30%
al credito 40% a 30 dias al credito 70% a 30 dias

proyecciones de ventas proyecciones de compras
mes Unidades costo unitario mes Unidades costo unitario
ENE. 5200 30.00 ENE. 5200 24.00
FEB. 6000 32.00 FEB. 6000 24.00
MAR. 6500 32.00 MAR. 6500 24.00
ABR. 3200 30.00 ABR. 3200 24.00
MAY. 2800 30.00 MAY. 2800 24.00
JUN. 2300 31.00 JUN. 2300 24.00
JUL. 3300 32.00 JUL. 3300 24.00
AGO. 2400 32.00 AGO. 2400 24.00
SET. 2000 32.00 SET. 2000 24.00
OCT. 2000 32.00 OCT. 2000 24.00
NOV. 2000 32.00 NOV. 2000 24.00
DIC. 2100 32.00 DIC. 2100 24.00
total 39800 total 39800
proyecciones de gastos de BBySS

mes luz agua telefono mate of otros bienes total
ENE. 900 400.00 800 250 90 2440
FEB. 900 400.00 800 250 90 2440
MAR. 900 400.00 800 250 90 2440
ABR. 900 400.00 800 250 90 2440
MAY. 900 400.00 800 250 90 2440
JUN. 900 400.00 800 250 90 2440
JUL. 900 400.00 800 250 90 2440
AGO. 900 400.00 800 250 90 2440
SET. 900 400.00 800 250 90 2440
OCT. 900 400.00 800 250 90 2440
NOV. 900 400.00 800 250 90 2440
DIC. 900 400.00 800 250 90 2440
proyecciones de sueldos
mes administrativos ventas
ENE. 2600 4,000.00
FEB. 2600 4,000.00
MAR. 2600 4,000.00
ABR. 2600 4,000.00
MAY. 2600 4,000.00
JUN. 2600 4,000.00
JUL. 3000 5,000.00
AGO. 3000 5,000.00
SET. 3000 5,000.00
OCT. 3000 5,000.00
NOV. 3000 5,000.00
DIC. 3000 5,000.00
essalud 9%
bonificacion extraordinaria 1.50%
onp 13%
afp 12.96%
impuesto a la renta a cuenta 2%
impuesto anual 30%
CONCEPTO COSTO % DEP. ANUAL D. MENSUAL
Muebles y enseres 12,000.00 0.10 1,200.00 100.00
. MENSUAL
PRESUPUESTO DE VENTAS DE M
CONCEPTO ENE. FEB. MAR. ABR. MAY.

Unidades 5200 6000 6500 3200 2800
Valor de venta unitario 30.00 32.00 32.00 30.00 30.00
Ventas 156,000.00 192,000.00 208,000.00 96,000.00 84,000.00
IGV 18% 28,080.00 34,560.00 37,440.00 17,280.00 15,120.00
TOTAL VENTAS 184,080.00 226,560.00 245,440.00 113,280.00 99,120.00
PRESUPUESTO DE COMPRAS DE

Unidades 5200 6000 6500 3200 2800
Valor de compra unitario 24.00 24.00 24.00 24.00 24.00
Ventas 124,800.00 144,000.00 156,000.00 76,800.00 67,200.00
IGV 18% 22,464.00 25,920.00 28,080.00 13,824.00 12,096.00
TOTAL COMPRAS 147,264.00 169,920.00 184,080.00 90,624.00 79,296.00
PRESUPUESTO DE GASTOS DE B

Luz 900.00 900.00 900.00 900.00 900.00
Agua 400.00 400.00 400.00 400.00 400.00
Teléfono 800.00 800.00 800.00 800.00 800.00
Materiales de Oficina 250.00 250.00 250.00 250.00 250.00
Otros bienes 90.00 90.00 90.00 90.00 90.00
VALOR DE COMPRA 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00
IGV 439.20 439.20 439.20 439.20 439.20
TOTAL COMPRAS 2,879.20 2,879.20 2,879.20 2,879.20 2,879.20
PRESUPUESTO DE GASTOS DE SU

Sueldo Personal Adm. 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00
Sueldo Personal Ventas 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00
TOTAL SUELDOS 6,600.00 6,600.00 6,600.00 6,600.00 6,600.00
ESSALUD 594.00 594.00 594.00 594.00 594.00
CTS 649.92 649.92 649.92 649.92 649.92
Gratificación mensual 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00
Bonificación Extraordinaria 99.00 99.00 99.00 99.00 99.00
TOTAL APORTES 9,042.92 9,042.92 9,042.92 9,042.92 9,042.92
PRESUPUESTO DE DEPRECIACIÓN DE ACTIVOS FIJOS
CONCEPTO D. MENSUAL
Muebles y enseres 100.00
ESTADO DE RESULTADOS

Ventas 156,000.00 192,000.00 208,000.00 96,000.00 84,000.00
Costo de Ventas 124,800.00 144,000.00 156,000.00 76,800.00 67,200.00
GANANCIA BRUTA VENTAS 31,200.00 48,000.00 52,000.00 19,200.00 16,800.00
GASTOS ADM. Y VENTAS
Sueldos trabajadores 6,600.00 6,600.00 6,600.00 6,600.00 6,600.00
ESSALUD 594.00 594.00 594.00 594.00 594.00
CTS 649.92 649.92 649.92 649.92 649.92
Gratificación mensual 1,100.00 1,100.00 1,100.00 1,100.00 1,100.00
Bonificación Extraordinaria 99.00 99.00 99.00 99.00 99.00
Gastos de BB. Y SS. 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00
Depreciación 100.00 100.00 100.00 100.00 100.00
TOTAL GASTOS 11,582.92 11,582.92 11,582.92 11,582.92 11,582.92
GANANCIA OPERATIVA 19,617.08 36,417.08 40,417.08 7,617.08 5,217.08
Impuesto a la Renta
GANANCIA ACUM NETA 19,617.08 56,034.17 96,451.25 104,068.33 109,285.42
PRESUPUESTOS MENSUALES DE

Débito Fiscal 28,080.00 34,560.00 37,440.00 17,280.00 15,120.00
Crédito Fiscal 22,903.20 26,359.20 28,519.20 14,263.20 12,535.20
IGV por Pagar 5,176.80 8,200.80 8,920.80 3,016.80 2,584.80
PRESUPUESTO DE PAGOS A CUE

Ventas sin igv 156,000.00 192,000.00 208,000.00 96,000.00 84,000.00
Pago a cta. Impto. A la Renta 3,120.00 3,840.00 4,160.00 1,920.00 1,680.00
PRESUPUESTO DE PAGo DE SUE

Administrativo 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00
Venta 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00
TOTAL SUELDOS 6,600.00 6,600.00 6,600.00 6,600.00 6,600.00
DCTOS. AL TRABAJADOR
P. Administ. ONP 338.00 338.00 338.00 338.00 338.00
P. Ventas AFP 518.40 518.40 518.40 518.40 518.40
TOTAL DESCUENTOS 856.40 856.40 856.40 856.40 856.40
NETO A PAGAR 5,743.60 5,743.60 5,743.60 5,743.60 5,743.60
PRESUPUESTO DE COBRANZAS

Total 184,080.00 226,560.00 245,440.00 113,280.00 99,120.00
Contado 110,448.00 135,936.00 147,264.00 67,968.00 59,472.00
Crédito - 73,632.00 90,624.00 98,176.00 45,312.00
Total a Cobrar 110,448.00 209,568.00 237,888.00 166,144.00 104,784.00
PRESUPUESTO DE PAGOS DE CO

Total 147,264.00 169,920.00 184,080.00 90,624.00 79,296.00
Contado 44,179.20 50,976.00 55,224.00 27,187.20 23,788.80
Crédito - 103,084.80 118,944.00 128,856.00 63,436.80
Total a Pagar por Compras 44,179.20 154,060.80 174,168.00 156,043.20 87,225.60
PRESUPUESTO DE CAJA

INGRESOS O COBROS
Cobranzas 110,448.00 209,568.00 237,888.00 166,144.00 104,784.00
TOTAL INGRESOS 110,448.00 209,568.00 237,888.00 166,144.00 104,784.00
EGRESOS O PAGOS
Pagos de las Compras 44,179.20 154,060.80 174,168.00 156,043.20 87,225.60
Pago de sueldos 5,743.60 5,743.60 5,743.60 5,743.60 5,743.60
Pagos de la ONP 338.00 338.00 338.00 338.00 338.00
Pagos de la AFP 518.40 518.40 518.40 518.40 518.40
Pagos de ESSALUD 594.00 594.00 594.00 594.00 594.00
pago de bonificacion extra 99.00 99.00 99.00 99.00 99.00
Depósito de la CTS 2,599.67
Pago de Gratificación
Pago de Bienes y Servicios 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00
Pago de IGV 5,176.80 8,200.80 8,920.80 3,016.80 2,584.80
Pago del Impto. A la Renta 3,120.00 3,840.00 4,160.00 1,920.00 1,680.00
TOTAL EGRESOS O PAGOS 62,209.00 175,834.60 196,981.80 170,713.00 103,823.07
SUPERAVIT Y DÉFICIT 48,239.00 33,733.40 40,906.20 -4,569.00 960.93
SALDO ACUMULADO 48,239.00 81,972.40 122,878.60 118,309.60 119,270.53
PRESUPUESTO DE VENTAS DE MERCADERIAS
JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

2300 3300 2400 2000 2000 2000 2100 39800
31.00 32.00 32.00 32.00 32.00 32.00 32.00
71,300.00 105,600.00 76,800.00 64,000.00 64,000.00 64,000.00 67,200.00 1,248,900.00
12,834.00 19,008.00 13,824.00 11,520.00 11,520.00 11,520.00 12,096.00 224,802.00
84,134.00 124,608.00 90,624.00 75,520.00 75,520.00 75,520.00 79,296.00 1,473,702.00
PRESUPUESTO DE COMPRAS DE MERCADERIAS

2300 3300 2400 2000 2000 2000 2100 39800
24.00 24.00 24.00 24.00 24.00 24.00 24.00
55,200.00 79,200.00 57,600.00 48,000.00 48,000.00 48,000.00 50,400.00 955,200.00
9,936.00 14,256.00 10,368.00 8,640.00 8,640.00 8,640.00 9,072.00 171,936.00
65,136.00 93,456.00 67,968.00 56,640.00 56,640.00 56,640.00 59,472.00 1,127,136.00
PRESUPUESTO DE GASTOS DE BIENES Y SERVICIOS

900.00 900.00 900.00 900.00 900.00 900.00 900.00 10,800.00
400.00 400.00 400.00 400.00 400.00 400.00 400.00 4,800.00
800.00 800.00 800.00 800.00 800.00 800.00 800.00 9,600.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 3,000.00
90.00 90.00 90.00 90.00 90.00 90.00 90.00 1,080.00
2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 29,280.00
439.20 439.20 439.20 439.20 439.20 439.20 439.20 5,270.40
2,879.20 2,879.20 2,879.20 2,879.20 2,879.20 2,879.20 2,879.20 34,550.40
PRESUPUESTO DE GASTOS DE SUELDOS DE PERSONAL - APORTES DEL EMPLEADOR

2,600.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 33,600.00
4,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 54,000.00
6,600.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 87,600.00
594.00 720.00 720.00 720.00 720.00 720.00 720.00 7,884.00
649.92 787.78 787.78 787.78 787.78 787.78 787.78 8,626.17
1,100.00 1,333.33 1,333.33 1,333.33 1,333.33 1,333.33 1,333.33 14,600.00
99.00 120.00 120.00 120.00 120.00 120.00 120.00 1,314.00
9,042.92 10,961.11 10,961.11 10,961.11 10,961.11 10,961.11 10,961.11 120,024.17
ESTADO DE RESULTADOS

71,300.00 105,600.00 76,800.00 64,000.00 64,000.00 64,000.00 67,200.00 1,248,900.00
55,200.00 79,200.00 57,600.00 48,000.00 48,000.00 48,000.00 50,400.00 955,200.00
16,100.00 26,400.00 19,200.00 16,000.00 16,000.00 16,000.00 16,800.00 293,700.00
6,600.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 87,600.00

594.00 720.00 720.00 720.00 720.00 720.00 720.00 7,884.00
649.92 787.78 787.78 787.78 787.78 787.78 787.78 8,626.17
1,100.00 1,333.33 1,333.33 1,333.33 1,333.33 1,333.33 1,333.33 14,600.00
99.00 120.00 120.00 120.00 120.00 120.00 120.00 1,314.00
2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 29,280.00
100.00 100.00 100.00 100.00 100.00 100.00 100.00 1,200.00
11,582.92 13,501.11 13,501.11 13,501.11 13,501.11 13,501.11 13,501.11 150,504.17
4,517.08 12,898.89 5,698.89 2,498.89 2,498.89 2,498.89 3,298.89 143,195.83
42,958.75
113,802.50 126,701.39 132,400.28 134,899.17 137,398.06 139,896.94 143,195.83 100,237.08
PRESUPUESTOS MENSUALES DE PAGOS DE IGV

12,834.00 19,008.00 13,824.00 11,520.00 11,520.00 11,520.00 12,096.00 224,802.00
10,375.20 14,695.20 10,807.20 9,079.20 9,079.20 9,079.20 9,511.20 177,206.40
2,458.80 4,312.80 3,016.80 2,440.80 2,440.80 2,440.80 2,584.80 47,595.60
PRESUPUESTO DE PAGOS A CUENTA DEL IMPUESTO A LA RENTA

71,300.00 105,600.00 76,800.00 64,000.00 64,000.00 64,000.00 67,200.00 1,248,900.00
1,426.00 2,112.00 1,536.00 1,280.00 1,280.00 1,280.00 1,344.00 24,978.00
PRESUPUESTO DE PAGo DE SUELDOS Y DESCUENTOS AL TRABAJADOR

2,600.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 33,600.00
4,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 54,000.00
6,600.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 87,600.00
-
338.00 390.00 390.00 390.00 390.00 390.00 390.00 4,368.00
518.40 648.00 648.00 648.00 648.00 648.00 648.00 6,998.40
856.40 1,038.00 1,038.00 1,038.00 1,038.00 1,038.00 1,038.00 11,366.40
5,743.60 6,962.00 6,962.00 6,962.00 6,962.00 6,962.00 6,962.00 76,233.60
PRESUPUESTO DE COBRANZAS

84,134.00 124,608.00 90,624.00 75,520.00 75,520.00 75,520.00 79,296.00 1,473,702.00
50,480.40 74,764.80 54,374.40 45,312.00 45,312.00 45,312.00 47,577.60 884,221.20
39,648.00 33,653.60 49,843.20 36,249.60 30,208.00 30,208.00 30,208.00 557,762.40
90,128.40 108,418.40 104,217.60 81,561.60 75,520.00 75,520.00 77,785.60 1,441,983.60
PRESUPUESTO DE PAGOS DE COMPRAS DE MERCADERIAS

65,136.00 93,456.00 67,968.00 56,640.00 56,640.00 56,640.00 59,472.00 1,127,136.00
19,540.80 28,036.80 20,390.40 16,992.00 16,992.00 16,992.00 17,841.60 338,140.80
55,507.20 45,595.20 65,419.20 47,577.60 39,648.00 39,648.00 39,648.00 747,364.80
75,048.00 73,632.00 85,809.60 64,569.60 56,640.00 56,640.00 57,489.60 1,085,505.60
PRESUPUESTO DE CAJA
90,128.40 108,418.40 104,217.60 81,561.60 75,520.00 75,520.00 77,785.60 1,441,983.60

90,128.40 108,418.40 104,217.60 81,561.60 75,520.00 75,520.00 77,785.60 1,441,983.60
-
75,048.00 73,632.00 85,809.60 64,569.60 56,640.00 56,640.00 57,489.60 1,085,505.60
5,743.60 6,962.00 6,962.00 6,962.00 6,962.00 6,962.00 6,962.00 76,233.60
338.00 390.00 390.00 390.00 390.00 390.00 390.00 4,368.00
518.40 648.00 648.00 648.00 648.00 648.00 648.00 6,998.40
594.00 720.00 720.00 720.00 720.00 720.00 720.00 7,884.00
99.00 120.00 120.00 120.00 120.00 120.00 120.00 1,314.00
4,450.94 7,050.61
6,600.00 8,000.00 14,600.00
2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 2,440.00 29,280.00
2,458.80 4,312.80 3,016.80 2,440.80 2,440.80 2,440.80 2,584.80 47,595.60
1,426.00 2,112.00 1,536.00 1,280.00 1,280.00 1,280.00 1,344.00 24,978.00
88,665.80 97,936.80 101,642.40 79,570.40 71,640.80 76,091.74 80,698.40 1,305,807.81
1,462.60 10,481.60 2,575.20 1,991.20 3,879.20 -571.74 -2,912.80 136,175.79
120,733.13 131,214.73 133,789.93 135,781.13 139,660.33 139,088.59 136,175.79 1,427,113.78
0.02 289
306

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DELTA SAC al contado 60% al contado 30%

al credito 40% a 30 dias al credito 70% a 30 dias

proyecciones de gastos de BBySS

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

PRESUPUESTO DE PAGOS A CUE

CONCEPTO ENE. FEB. MAR. ABR. MAY.

PRESUPUESTO DE PAGo DE SUE

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

CONCEPTO ENE. FEB. MAR. ABR. MAY.

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

PRESUPUESTO DE COMPRAS DE MERCADERIAS

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

PRESUPUESTO DE GASTOS DE BIENES Y SERVICIOS

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

PRESUPUESTO DE GASTOS DE SUELDOS DE PERSONAL - APORTES DEL EMPLEADOR

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

6,600.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 87,600.00

PRESUPUESTOS MENSUALES DE PAGOS DE IGV

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

PRESUPUESTO DE PAGOS A CUENTA DEL IMPUESTO A LA RENTA

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

PRESUPUESTO DE PAGo DE SUELDOS Y DESCUENTOS AL TRABAJADOR

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

PRESUPUESTO DE PAGOS DE COMPRAS DE MERCADERIAS

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

JUN. JUL. AGO. SET. OCT. NOV. DIC. TOTAL

90,128.40 108,418.40 104,217.60 81,561.60 75,520.00 75,520.00 77,785.60 1,441,983.60

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