Universidad Tecnológica de Panamá

Facultad de Ingeniería Industrial

Licenciatura en Ingeniería Industrial
Administración Financiera

Estudiante: Carlos Elías Delgado Espino 7 -707 – 1708

4.11 Presupuesto de Caja

Programa de entradas de efectivo proyectado para Xenocore, Inc.

Sept.2012 Oct.2012 Nov.2012 Dic.2012 Ene.2013 Feb.2013 Mar.2013 Abr.2013

Ventas Pronosticadas $210,000.00 $250,000.00 $170,000.00 $160,000.00 $140,000.00 $180,000.00 $200,000.00 $250,000.00
Ventas en efectivo
(20%) $42,000.00 $50,000.00 $34,000.00 $32,000.00 $28,000.00 $36,000.00 $40,000.00 $50,000.00

Recaudación C/C
Después de 1 mes
(40%) $- $84,000.00 $100,000.00 $68,000.00 $64,000.00 $56,000.00 $72,000.00 $80,000.00
Después de 2 meses
(40%) $- $- $84,000.00 $100,000.00 $68,000.00 $64,000.00 $56,000.00 $72,000.00

Otros ingresos $12,000.00 $- $- $15,000.00 $27,000.00 $15,000.00 $12,000.00

Total de entradas en
efectivo $54,000.00 $134,000.00 $218,000.00 $200,000.00 $175,000.00 $183,000.00 $183,000.00 $214,000.00

Programa de salidas de efectivo proyectado para Xenocore, Inc.

Sept.2012 Oct.2012 Nov.2012 Dic.2012 Ene.2013 Feb.2013 Mar.2013 Abr.2013

Compras reales $120,000.00 $150,000.00 $140,000.00 $100,000.00 $80,000.00 $110,000.00 $100,000.00 $90,000.00
Compras en efectivo (10%) $12,000.00 $15,000.00 $14,000.00 $10,000.00 $8,000.00 $11,000.00 $10,000.00 $9,000.00
Recaudación C/P
Después de 1 mes (50%) $60,000.00 $75,000.00 $70,000.00 $50,000.00 $40,000.00 $55,000.00 $50,000.00
Después de 2 meses (40%) $48,000.00 $60,000.00 $56,000.00 $40,000.00 $32,000.00 $44,000.00
Pago de renta $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00 $20,000.00
Sueldos y salarios $42,000.00 $50,000.00 $34,000.00 $32,000.00 $28,000.00 $36,000.00 $40,000.00
Impuestos $80,000.00
Desembolsos en act. Fijos $25,000.00
Pago de Intereses $10,000.00 $10,000.00
Pago de Principal $30,000.00
Pago de Dividendos efect. $20,000.00 $20,000.00

Total Desemb. En Efectivo $32,000.00 $137,000.00 $207,000.00 $219,000.00 $196,000.00 $139,000.00 $153,000.00 $303,000.00
 Presupuesto de Caja de Grenoble Xenocore, Inc.
Sept.2012 Oct.2012 Nov.2012 Dic.2012 Ene.2013 Feb.2013 Mar.2013 Abr.2013
Total de entradas en
efectivo $218,000.00 $200,000.00 $175,000.00 $183,000.00 $183,000.00 $214,000.00

(-) Total desembolsos de efectivo $207,000.00 $219,000.00 $196,000.00 $139,000.00 $153,000.00 $303,000.00

Flujo de efectivo neto $11,000.00 $(19,000.00) $(21,000.00) $44,000.00 $30,000.00 $(89,000.00)

(+) Efectivo inicial $22,000.00 $33,000.00 $14,000.00 $(7,000.00) $37,000.00 $67,000.00

Efectivo final $33,000.00 $14,000.00 $(7,000.00) $37,000.00 $67,000.00 $(22,000.00)

(-) Saldo efectivo
mínimo $(15,000.00) $(15,000.00) $(15,000.00) $(15,000.00) $(15,000.00) $(15,000.00)
Financiamiento total requerido
(documentos

por pagar) $(1,000.00) $(22,000.00) $(37,000.00)

Saldo de efectivo excedente (valores
negociables) $18,000.00 $- $- $22,000.00 $52,000.00 $-

Presupuesto de Caja de Grenoble Xenocore, Inc.

Sept.2012 Oct.2012 Nov.2012 Dic.2012 Ene.2013 Feb.2013 Mar.2013 Abr.2013

Total de entradas en efectivo $218,000.00 $200,000.00 $175,000.00 $183,000.00 $183,000.00 $214,000.00

(-) Total desembolsos de efectivo $207,000.00 $219,000.00 $196,000.00 $139,000.00 $153,000.00 $303,000.00

Flujo de efectivo neto $11,000.00 $(19,000.00) $(21,000.00) $44,000.00 $30,000.00 $(89,000.00)

(+) Efectivo inicial $22,000.00 $33,000.00 $14,000.00 $(7,000.00) $37,000.00 $67,000.00

Efectivo final $33,000.00 $14,000.00 $(7,000.00) $37,000.00 $67,000.00 $(22,000.00)

(-) Saldo efectivo mínimo $(15,000.00) $(15,000.00) $(15,000.00) $(15,000.00) $(15,000.00) $(15,000.00)
Financiamiento total requerido
(documentos

por pagar) $(1,000.00) $(22,000.00) $(37,000.00)

Saldo de efectivo excedente (valores negociables) $18,000.00 $- $- $22,000.00 $52,000.00 $-