Datos

PERIODO mayo junio julio agosto septiembre

Ventas en unidades 10,000.00 12500 12500 12700 13000
tasa de cremiento

Precio kg $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000

Iva 19%

Politicas de crédito mensual 35% 60DIAS

Valor en libros del equipo $ 42,000,000

Valor de rescate $ 10,000,000
Vida útil 7 años

Costo de producción unitaro $ 1,000

Gasto de venta $ 2,000,000

gastos vr venta xr kg $ 150.00
Gastos de amd und $ 3,000,000
gastos vr admon kg $ 200.00
Gasto financiero 1.95% mensual

Impuesto de renta 33%

Rserva legal 10%

Efectivo inicial $ 10,000,000

Capital inicial $ 31,000,000

octubre noviembre diciembre
15000 15800 18000

$ 2,400 $ 2,400 $ 2,400

 1 2 3 4
periodos mayo junio julio agosto
Ventas (KGS) 10,000 12,500 12,500 12,700

Ingresos Totales 20,000,000 25,000,000 25,000,000 25,400,000

Devoluciones en Ventas

Ingreso Neto 20,000,000 25,000,000 25,000,000 25,400,000

Costo Producción 10,000,000 12,500,000 12,500,000 12,700,000

Depreciación 380,952 380,952 380,952 380,952

Utilidad Bruta 9,619,048 12,119,048 12,119,048 12,319,048

Gastos de Ventas 3,500,000 3,875,000 3,875,000 3,905,000

Gastos administrativos 5,000,000 5,500,000 5,500,000 5,540,000
Gastos financieros 409,500 401,548 393,441 385,176

utilidad antes de impuestos 709,548 2,342,499 2,350,606 2,488,871

Impuesto de Renta (33%) 234,151 773,025 775,700 821,328

Utilidad Despues de Impuesto 475,397 1,569,475 1,574,906 1,667,544

Reserva Legal (10%) 47,540 156,947 157,491 166,754

utilidad neta 427,857 1,412,527 1,417,416 1,500,789

 5 6 7 8
septiembre octubre noviembre diciembre
13,000 15,000 15,800 18,000

26,000,000 36,000,000 37,920,000 43,200,000

26,000,000 36,000,000 37,920,000 43,200,000

13,000,000 15,000,000 15,800,000 18,000,000

380,952 380,952 380,952 380,952

12,619,048 20,619,048 21,739,048 24,819,048

3,950,000 4,250,000 4,370,000 4,700,000

5,600,000 6,000,000 6,160,000 6,600,000
376,750 368,159 359,401 350,473

2,692,298 10,000,888 10,849,646 13,168,575

888,458 3,300,293 3,580,383 4,345,630

1,803,839 6,700,595 7,269,263 8,822,945 29,883,964

180,384 670,060 726,926 882,295 2,988,396

1,623,455 6,030,536 6,542,337 7,940,651 26,895,568

 EL AGUACATE S.A.S
Estado de situación financiera
A ABRIL 31 de 2018

ACTIVO PASIVO

bancos 10,000,000 Préstamos

Total Pasivo
-
Total Activo Circulante 10,000,000 PATRIMONIO

Capital Social
Equipo 42,000,000 Utilidades o pérdidas a
Depreciación Acumulada - Total Patrimonio
Total Activo Fijo 42,000,000

Total Activo 52,000,000 Total Pasivo y Patrimoni

2% tasa de interés mensual

PERIO(N) = 36

periodos inicial interés amort

0
1 $21,000,000.00 409500 $407,788.74
2 $20,592,211.26 401548.1195064 $415,740.62
3 $20,176,470.63 393441.1773432 $423,847.57
4 $19,752,623.07 385176.1498078 $432,112.59
5 $19,320,510.47 376749.9542355 $440,538.79
6 $18,879,971.68 368159.4478495 $449,129.30
7 $18,430,842.39 359401.426589 $457,887.32
8 $17,972,955.07 350472.6239139 $466,816.12
9 $17,506,138.95 341369.7095867 $475,919.03
10 $17,030,219.92 332089.28843 $485,199.45
11 $16,545,020.46 322627.8990608 $494,660.84
12 $16,050,359.62 312982.0125989 $504,306.73
13 $15,546,052.89 303148.031351 $514,140.71
14 $15,031,912.18 293122.2874688 $524,166.46
15 $14,507,745.72 282901.0415809 $534,387.70
16 $13,973,358.02 272480.4813981 $544,808.26
17 $13,428,549.76 261856.7202918 $555,432.02
18 $12,873,117.74 251025.7958439 $566,262.95
19 $12,306,854.79 239983.6683693 $577,305.07
20 $11,729,549.71 228726.2194089 $588,562.52
21 $11,140,987.19 217249.2501938 $600,039.49
22 $10,540,947.70 205548.480079 $611,740.26
23 $9,929,207.43 193619.544947 $623,669.20
24 $9,305,538.23 181457.9955799 $635,830.75
25 $8,669,707.49 169059.2960001 $648,229.45
26 $8,021,478.04 156418.8217785 $660,869.92
27 $7,360,608.12 143531.8583096 $673,756.88
28 $6,686,851.23 130393.5990531 $686,895.14
29 $5,999,956.09 116999.143741 $700,289.60
30 $5,299,666.49 103343.4965504 $713,945.25
31 $4,585,721.24 89421.56423955 $727,867.18
32 $3,857,854.06 75228.15424865 $742,060.59
33 $3,115,793.48 60757.97276292 $756,530.77
34 $2,359,262.70 46005.62273821 $771,283.12
35 $1,587,979.58 30965.60188803 $786,323.14
36 $801,656.44 15632.30063127 $801,656.44
 21,000,000
21,000,000

31,000,000
-
31,000,000

52,000,000

monto $21,000,000

0
cuota final
$21,000,000.00
$817,288.74 $20,592,211.26
$817,288.74 $20,176,470.63
$817,288.74 $19,752,623.07
$817,288.74 $19,320,510.47
$817,288.74 $18,879,971.68
$817,288.74 $18,430,842.39
$817,288.74 $17,972,955.07
$817,288.74 $17,506,138.95
$817,288.74 $17,030,219.92
$817,288.74 $16,545,020.46
$817,288.74 $16,050,359.62
$817,288.74 $15,546,052.89
$817,288.74 $15,031,912.18
$817,288.74 $14,507,745.72
$817,288.74 $13,973,358.02
$817,288.74 $13,428,549.76
$817,288.74 $12,873,117.74
$817,288.74 $12,306,854.79
$817,288.74 $11,729,549.71
$817,288.74 $11,140,987.19
$817,288.74 $10,540,947.70
$817,288.74 $9,929,207.43
$817,288.74 $9,305,538.23
$817,288.74 $8,669,707.49
$817,288.74 $8,021,478.04
$817,288.74 $7,360,608.12
$817,288.74 $6,686,851.23
$817,288.74 $5,999,956.09
$817,288.74 $5,299,666.49
$817,288.74 $4,585,721.24
$817,288.74 $3,857,854.06
$817,288.74 $3,115,793.48
$817,288.74 $2,359,262.70
$817,288.74 $1,587,979.58
$817,288.74 $801,656.44
$817,288.74 $0.00
FLUJO DE EFECTIVO DE OPERACIÓN

1 2 3
MAYO JUNIO JULIO
INGRESOS

INGRESOS POR VENTAS 13,000,000 23,250,000 25,000,000

TOTAL INGRESOS 13,000,000 23,250,000 25,000,000

EGRESOS

COSTO DE PRODUCCION 9,000,000 11,250,000 12,250,000

GASTOS DE VENTA 3,500,000 3,875,000 3,875,000
GASTOS ADMON 5,000,000 5,500,000 5,500,000
GASTOS FROS 409,500 401,548 393,441
IMPUESTO SOBRE RENTA
-
TOTAL EGRESOS 17,909,500 21,026,548 22,018,441

FLUJO TOTAL DE OPERACIÓN - 4,909,500 2,223,452 2,981,559

FLUJO DE EFECTIVO DE FINANCIAMIENTO

PRESTAMO REQUERIDO - - -

PAGO DE PRESTAMOS 407,789 415,741 423,848

FLUJO TOTAL DE FINANCIAMIENTO 407,789 415,741 423,848

FLUJO DE EFECTIVO NETO

FLUJO DE EFECTIVO DE OPERACIÓN Y

FINANCIAMINETO - 5,317,289 1,807,711 2,557,711

EFECTIVO INICIAL 10,000,000 4,682,711 6,490,423

FLUJO DE EFECTIVO NETO AL FINAL DEL PERIODO 4,682,711 6,490,423 9,048,134

 4 5 6 7 8
AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

25,260,000 25,790,000 32,500,000 37,248,000 41,352,000

25,260,000 25,790,000 32,500,000 37,248,000 41,352,000

12,680,000 12,950,000 14,770,000 15,520,000 17,700,000

3,905,000 3,950,000 4,250,000 4,370,000 4,700,000
5,540,000 5,600,000 6,000,000 6,160,000 6,600,000
385,176 376,750 368,159 359,401 350,473
2,604,203 12,114,764

22,510,176 25,480,953 25,388,159 26,409,401 41,465,237

2,749,824 309,047 7,111,841 10,838,599 - 113,237

- - - - -

432,113 440,539 449,129 457,887 466,816

432,113 440,539 449,129 457,887 466,816

2,317,711 - 131,492 6,662,711 10,380,711 - 580,053

9,048,134 11,365,845 11,234,353 17,897,064 28,277,776

11,365,845 11,234,353 17,897,064 28,277,776 27,697,722

ACTIVO MAYO JUNIO JULIO AGOSTO

EFECTIVO 4,682,711 6,490,423 9,048,134 11,365,845

CUENTAS POR COBRAR 7,000,000 8,750,000 8,750,000 8,890,000

TOTAL ACTIVO CIRCULANTE 11,682,711 15,240,423 17,798,134 20,255,845

EQUIPO 42,000,000 42,000,000 42,000,000 42,000,000

DEPRECIACION ACUMULADA 380,952 761,905 1,142,857 1,523,810

TOTAL ACTIVO FIJO 41,619,048 41,238,095 40,857,143 40,476,190

TOTAL ACTIVO 53,301,759 56,478,518 58,655,277 60,732,036

PASIVO Y PATRIMONIO

PRESTAMOS 20,592,211 20,176,471 19,752,623 19,320,510

CUENTAS XR PAGAR 1,000,000 2,250,000 2,500,000 2,520,000
IMPUESTOS XR PAGAR 234,151 1,007,176 1,782,876 2,604,203
TOTAL PASIVO 21,826,362 23,433,646 24,035,499 24,444,714

APORTE SOCIAL 31,000,000 31,000,000 31,000,000 31,000,000

UTILIDADES O PERDIDAS ACUMULADOS 427,857 1,840,384 3,257,800 4,758,590

RESERVA LEGAL 47,540 204,487 361,978 528,732
TOTAL PATRIMONIO 31,475,397 33,044,872 34,619,778 36,287,322

TOTAL PASIVO Y PATRIMONIO 53,301,759 56,478,518 58,655,277 60,732,036

- - - -
SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

11,234,353 17,897,064 28,277,776 27,697,722

9,100,000 12,600,000 13,272,000 15,120,000

20,334,353 30,497,064 41,549,776 42,817,722

42,000,000 42,000,000 42,000,000 42,000,000

1,904,762 2,285,714 2,666,667 3,047,619

40,095,238 39,714,286 39,333,333 38,952,381

60,429,591 70,211,350 80,883,109 81,770,103

18,879,972 18,430,842 17,972,955 17,506,139

2,570,000 2,800,000 3,080,000 3,380,000
888,458 4,188,751 7,769,135 -
22,338,430 25,419,594 28,822,090 20,886,139

31,000,000 31,000,000 31,000,000 31,000,000

6,382,045 12,412,581 18,954,917 26,895,568 74,929,742

709,116 1,379,176 2,106,102 2,988,396
38,091,161 44,791,756 52,061,019 60,883,964

60,429,591 70,211,350 80,883,109 81,770,103 -

- - - -