San Ignacio SAC

CUADRO DE NECESIDADES UNIDADES stock final 60und

ENERO FEBRERO MARZO

EXISTENCIA INICIAL 60 50 50
COMPRAS 200 210 210
VENTAS 210 210 210
SALDO FINAL 50 50 50

PRESUPUESTO DE VENTAS
VENTAS UNIDADES 100 105 110 116
PRECIO UNITARIO 210 210 210
VENTAS 22,050.00 23,100.00 24,360.00
IGV 3,969.00 4,158.00 4,384.80
IMPORTE VENTAS 26,019.00 27,258.00 28,744.80

PRESUPUESTO DE COBRANZAS ENERO FEBRERO MARZO

IMPORTE VENTAS 26,019.00 27,258.00 28,744.80
CONTADO 80% 20,815.20 21,806.40 22,995.84
CREDITO 20% 5,203.80 5,451.60
COBRANZAS 30 DÍAS (60%) 15,611.40 16,354.80
COBRANZAS 60 DIAS (40%) 10,407.60

PRESUPUESTO DE COMPRAS
COMPRAS UNIDADES 200 210 210
PRECIO UNITARIO 115 115 115
IMPORTE COMPRAS 23,000.00 24,150.00 24,150.00
IGV 4,140.00 4,347.00 4,347.00
PRECIO DE COMPRA 27,140.00 28,497.00 28,497.00

PRESUPUESTO DE PAGOS
IMPORTE DE COMPRAS 27,140.00 28,497.00 28,497.00
CONTADO 100% 27,140.00 28,497.00 28,497.00

PRESUPUESTO DEL IGV

IGV-COMPRAS 4,140.00 4,347.00 4,347.00
IGV-VENTAS 3,969.00 4,158.00 4,384.80
DEDITO -171.00 -189.00 37.80
CREDITO -

PAGO DE IMPUESTO A LA RENTA

VENTAS 22,050.00 23,100.00 24,360.00
IR 330.75 346.5
PRESUPUESTO DE REMUNERACIONES ENERO FEBRERO MARZO
BASICO 8000 8000 8000
ONP 520 520 520
AFP 500 500 500
REMUNERACION NETA 6980 6980 6980
CTS
ESSALUD 720 720 720

PRESUPUESTO DE GASTOS
VALOR VENTA 1,100.00 1,100.00 1,100.00
IGV 198.00 198.00 198.00
PRECIO VENTA 1,298.00 1,298.00 1,298.00

PRESUPUESTO DE FRACCIONAMIENTO
CUOTA 646.81 646.81
INTERES 89.48 89.48
TOTAL 736.28 736.28

PRESUPUESTO DE FINANCIAMIENTO
AMORTIZACION 8300 8100 8100
INTERES 1700 1400 1000

FLUJO DE CAJA
INGRESOS 26,019.00 27,258.00 28,744.80
VENTAS AL CONTADO 20,815.20 21,806.40 22,995.84
COBRANZAS 30 DIAS 0.00 15,611.40 16,354.80
COBRANZA A 60 DIAS 0.00 0.00 10,407.60
TOTAL INGRESOS 46,834.20 64,675.80 78,503.04
EGRESOS
COMPRAS AL CONTADO 27,140.00 28,497.00 28,497.00
PLANILLA DE HABERES 6,980.00 6,980.00 6,980.00
ONP 520.00 520.00
AFP 500.00 500.00
CTS 0.00 0.00 0.00
ESSALUD 720.00 720.00 720.00
PAGO DE SERVICIOS 1,298.00 1,298.00 1,298.00
CUOTA DE PRESTAMO 8,300.00 8,100.00 8,100.00
INTERESES DE PRESTAMO 1,700.00 1,400.00 1,000.00
PAGO DE IGV - - 171.00 - 189.00
PAGO DE IR - 330.75 346.50
FRACC - 646.81 646.81
INTERESES DEL FRACC - 89.48 89.48
TOTAL EGRESOS 46,138.00 48,911.03 48,508.78
STOCK 696.20 15,764.77 29,994.26
SALDO INICIAL 8,000.00 - 7,303.80 23,068.57

SALDO FINAL - 7,303.80 23,068.57 6,925.69

ESTADO DE GANANCIAS
VENTAS 150,150.00
COSTO DE VENTAS 126,500.00
UTILIDAD BRUTA 23,650.00
GASTOS
PLANILLA 41880
CTS 4080
ESALLUD 4320
3120
3000
TOTAL -32,750.00
PAGO DE INTERES
FRACC
PRESTAMO
115 c/u

ABRIL MAYO JUNIO

50 50 50
210 210 220 inv incial
210 210 210 compras
50 50 60 inf.final
costo de ventas

122 128 134

210 210 210
25,620.00 26,880.00 28,140.00 150,150.00
4,611.60 4,838.40 5,065.20 27,027.00
30,231.60 31,718.40 33,205.20 177,177.00

ABRIL MAYO JUNIO

30,231.60 31,718.40 33,205.20 177,177.00
24,185.28 25,374.72 26,564.16 141,741.60
5,748.96 6,046.32 6,343.68
17,246.88 18,138.96 19,031.04
10,903.20 114,979.20 12,092.64 12,687.36

210 210 220

115 115 115
24,150.00 24,150.00 25,300.00 144,900.00
4,347.00 4,347.00 4,554.00 26,082.00
28,497.00 28,497.00 29,854.00 170,982.00

28,497.00 28,497.00 29,854.00 170,982.00

28,497.00 28,497.00 29,854.00 170,982.00

4,347.00 4,347.00 4,554.00 26,082.00

4,611.60 4,838.40 5,065.20 27,027.00
264.60 491.40 511.20

25,620.00 26,880.00 28,140.00

365.4 384.3 403.2 422.1
ABRIL MAYO JUNIO
8000 8000 8000 48000
520 520 520 3120
500 500 500 3000
6980 6980 6980 41880
4080 4080
720 720 720 4320

1,100.00 1,100.00 1,100.00 6600

198.00 198.00 198.00 1188
1,298.00 1,298.00 1,298.00 7788

646.81 646.81 646.81 3,234.05 POR PAGAR FRACC

89.48 89.48 89.48 447.38
736.28 736.28 736.28 3,681.42

8200 8,300.00 41,000.00

1000 8,000.00 13,100.00
54,100.00

30,231.60 31,718.40 33,205.20

24,185.28 25,374.72 26,564.16
17,246.88 18,138.96 19,031.04
10,903.20 114,979.20 12,092.64
82,566.96 190,211.28 90,893.04

28,497.00 28,497.00 29,854.00

6,980.00 6,980.00 6,980.00
520.00 520.00 520.00
500.00 500.00 500.00
0.00 4,080.00 0.00
720.00 720.00 720.00
1,298.00 1,298.00 1,298.00
8,200.00 8,300.00 -
1,000.00 8,000.00 -
37.80 264.60 491.40
365.40 384.30 403.20
646.81 646.81 646.81
89.48 89.48 89.48
48,854.48 60,280.18 41,502.88
33,712.48 129,931.10 49,390.16
6,925.69 26,786.79 103,144.31

26,786.79 103,144.31 - 53,754.15

 6900
144,900.00
25,300.00
126500
PAGAR FRACC
FRACCIONAMIENTO
MONTO 5965
TASA 1.50%
PERIODO 10
89.475
PERIODO MONTO AMORTIZACIÓN INTERES CUOTA IMPORTE
1 5,965.00 5,875.53 89.48 646.81 5,875.53
2 5,875.53 5,786.05 89.48 646.81 5,786.05
3 5,786.05 5,696.58 89.48 646.81 5,696.58
4 5,696.58 5,607.10 89.48 646.81 5,607.10
5 5,607.10 5,517.63 89.48 646.81 5,517.63
6 5,517.63 5,428.15 89.48 646.81 5,428.15
7 5,428.15 5,338.68 89.48 646.81 5,338.68
8 5,338.68 5,249.20 89.48 646.81 5,249.20
9 5,249.20 5,159.73 89.48 646.81 5,159.73
10 5,159.73 5,070.25 89.48 646.81 5,070.25
54,728.88 894.75 6,468.10
5,573.35
447.38 3,234.05