FLUJO DE CAJA

ENERO FEBRERO MARZO ABRIL

VTAS AL CONTADO 34,000.00 35,200.00 36,000.00 36,800.00
VTAS AL CREDITO 51,000.00 52,800.00 54,000.00
TOTAL VTAS 34,000.00 86,200.00 88,800.00 90,800.00
PRESTAMOS 40,000.00
TOTAL INGRESO 74,000.00 86,200.00 88,800.00 90,800.00
COMPRAS M.P. 47,000.00 51,000.00 50,000.00 52,000.00
GASTOS ADMINIST 17,000.00 17,600.00 18,000.00 18,400.00
PAGO PTMO 5,000.00 5,000.00 5,000.00
TOTAL EGRESOS 64,000.00 73,600.00 73,000.00 75,400.00
MARGEN BRUTO 10,000.00 12,600.00 15,800.00 15,400.00
IMPUESTOS 3,080.00 3,610.00 3,860.00 3,800.00
FLUJO NETO 6,920.00 8,990.00 11,940.00 11,600.00
FLUJO ACUM 6,920.00 15,910.00 27,850.00 39,450.00
 FLUJO DE CAJA
ENERO FEBRERO MARZO ABRIL MAYO
Cantidad Total de Estudiantes 1,000.00 1,000.00 1,000.00
Precio Promedio Matrícula 50.00
Precio Promedio Mensualidad 150.00 150.00 150.00
INGRESOS POR VENTAS MATRICULAS 50,000.00 - -
INGRESOS POR VENTAS MENSUALIDADES 150,000.00 150,000.00 150,000.00
TOTAL DE INGRESOS 200,000.00 150,000.00 150,000.00
COSTOS ACADÉMICOS 50,000.00 50,000.00 50,000.00
Pago a docentes 50,000.00 50,000.00 50,000.00
COSTOS ADICIONALES 500.00 500.00 500.00
Arriendo de Aulas (500 aula/mes) 500.00 500.00 500.00
PLANILLA FIJA (ADMINISTRATIVOS) 65,000.00 65,000.00 65,000.00 65,000.00 65,000.00
PLANILLA VARIABLE (PERSONAL VTAS) 3,400.00 3,400.00 9,400.00 9,400.00 9,400.00
Ejecutivas de Ventas (850x4) 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00
Bono de Éxito (4%) - - 6,000.00 6,000.00 6,000.00
GASTOS EN PUBLICIDAD 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
TOTAL DE EGRESOS 71,400.00 71,400.00 127,900.00 127,900.00 127,900.00
MARGEN BRUTO - 71,400.00 - 71,400.00 72,100.00 22,100.00 22,100.00
IMPUESTOS 21,630.00 6,630.00 6,630.00
MARGEN NETO - 71,400.00 - 71,400.00 50,470.00 15,470.00 15,470.00
FLUJO ACUMULADO - 71,400.00 -142,800.00 - 92,330.00 - 76,860.00 - 61,390.00
O DE CAJA
JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
1,000.00 1,000.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
50.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00
- 75,000.00 - - - -
150,000.00 150,000.00 225,000.00 225,000.00 225,000.00 225,000.00 225,000.00
150,000.00 150,000.00 300,000.00 225,000.00 225,000.00 225,000.00 225,000.00
50,000.00 75,000.00 50,000.00 50,000.00 50,000.00 50,000.00 75,000.00
50,000.00 75,000.00 50,000.00 50,000.00 50,000.00 50,000.00 75,000.00
500.00 500.00 500.00 500.00 500.00 500.00 500.00
500.00 500.00 500.00 500.00 500.00 500.00 500.00
65,000.00 97,500.00 65,000.00 65,000.00 65,000.00 65,000.00 97,500.00
9,400.00 11,100.00 12,400.00 12,400.00 12,400.00 12,400.00 14,100.00
3,400.00 5,100.00 3,400.00 3,400.00 3,400.00 3,400.00 5,100.00
6,000.00 6,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00
3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
127,900.00 187,100.00 130,900.00 130,900.00 130,900.00 130,900.00 190,100.00
22,100.00 - 37,100.00 169,100.00 94,100.00 94,100.00 94,100.00 34,900.00
6,630.00 50,730.00 28,230.00 28,230.00 28,230.00 10,470.00
15,470.00 - 37,100.00 118,370.00 65,870.00 65,870.00 65,870.00 24,430.00
- 45,920.00 - 83,020.00 35,350.00 101,220.00 167,090.00 232,960.00 257,390.00