FLUJO DE CAJA PROYECTADO 2019

(Expresado en Nuevos Soles)

PERIODO ENE FEB MAR ABR
CONCEPTO 1 2 3 4
INGRESOS DE LA EMPRESA
SALDO INICIAL EFECTIVO 45,000.00 11,401.80 3,270.00 6,653.69
Ventas Al Contado 50% 42,625.00 31,000.00 31,387.50 41,075.00
Ventas al Crédito 30% 25,575.00 17,050.00 18,832.50
Ventas al Crédito 20% 18,600.00 12,400.00
Prestamo Bancario 30,000.00
1. TOTAL INGRESOS 117,625.00 67,976.80 70,307.50 78,961.19
EGRESOS DE LA EMPRESA
Compras 56,925.00 47,725.00 46,517.50 59,512.50
Gastos de Operación 4,000.00 4,080.00 4,161.60 4,244.83
Gastos de Ventas 4,262.50 3,100.00 3,138.75 4,107.50
Gastos Financieros 1,440.00 1,440.00 1,440.00 1,440.00
Impto Predial 500.00 500.00 510.00 510.00
IGV 2,123.55 1,238.40 1,250.94 1,961.58
RENTA PAC. I. a la Renta 1,278.75 930.00 941.63 1,232.25
Sueldos o Remuneración 2,700.00 2,700.00 2,700.00 2,700.00
ESSALUD 9% aporte 243.00 243.00 243.00 243.00
2.TOTAL EGRESOS DE LA EMP. 73,472.80 61,956.40 60,903.41 75,951.66
3. Flujo Operativo (1-2) 44,152.20 6,020.40 9,404.09 3,009.53
EGRESOS DEUDAS
Amortización de Prestamo e Intereses 2,750.40 2,750.40 2,750.40 2,750.40
Amortización de Nvo Préstamo x deficit
Compra de Activo Fijo 30,000.00
5.TOTAL DEUDAS 32,750.40 2,750.40 2,750.40 2,750.40
Flujo de Caja Financiero (4-5) 11,401.80 3,270.00 6,653.69 259.13
2019

MAY JUN JUL AGO SET OCT NOV

5 6 7 8 9 10 11

259.13 2,923.38 5,960.44 2,224.93 1,393.15 6,972.91 13,100.21

32,550.00 31,775.00 37,200.00 35,650.00 26,350.00 16,275.00 27,900.00
12,555.00 19,530.00 13,020.00 22,320.00 14,880.00 15,810.00 10,540.00
24,645.00 16,430.00 19,065.00 12,710.00 21,390.00 14,260.00 9,765.00

70,009.13 70,658.38 75,245.44 72,904.93 64,013.15 53,317.91 61,305.21

49,565.00 47,265.00 54,395.00 53,130.00 40,480.00 25,645.00 39,675.00

4,329.73 4,416.32 4,504.65 4,594.74 4,686.64 4,780.37 4,875.98
3,255.00 3,177.50 3,720.00 3,565.00 2,635.00 1,627.50 2,790.00
1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00
520.20 520.20 530.60 530.60 541.21 541.21 552.03
1,305.91 1,232.28 1,620.85 1,488.54 773.49 1.97 853.56
976.50 953.25 1,116.00 1,069.50 790.50 488.25 837.00
2,700.00 2,700.00 2,700.00 2,700.00 2,700.00 2,700.00 2,700.00
243.00 243.00 243.00 243.00 243.00 243.00 243.00
64,335.34 61,947.55 70,270.11 68,761.38 54,289.84 37,467.30 53,966.57
5,673.78 8,710.84 4,975.33 4,143.55 9,723.31 15,850.61 7,338.64

2,750.40 2,750.40 2,750.40 2,750.40 2,750.40 2,750.40 2,750.40

2,750.40 2,750.40 2,750.40 2,750.40 2,750.40 2,750.40 2,750.40

2,923.38 5,960.44 2,224.93 1,393.15 6,972.91 13,100.21 4,588.24
 DIC
12

4,588.24
32,550.00
16,740.00
6,510.00
7,500.00
67,888.24

47,610.00
4,973.50
3,255.00
1,440.00
552.03
1,184.31
976.50
2,700.00
243.00
62,934.33
4,953.91

2,750.40
709.20

3,459.60
1,494.31
 CALCULO DEL IGV Y LA RENTA
2 VENTAS: JUNIO 85,650.00
CONCEPTO Ene Feb Mar

VALOR DE VENTA 85,250 62,000 62,775

IGV 15,345.00 11,160.00 11,299.50
PRECIO DE VENTA 100,595.00 73,160.00 74,074.50

COMPRAS Y GASTOS:
Compras 63,250.00 46,000.00 46,575.00
Gastos de Operación 4,000.00 4,080.00 4,161.60
Gastos de Ventas 4,262.50 3,100.00 3,138.75
Gastos Financieros 1,440.00 1,440.00 1,440.00
Impto Predial 500.00 500.00 510.00
VALOR DE COMPRA 73,452.50 55,120.00 55,825.35
IGV 13,221.45 9,921.60 10,048.56
PRECIO DE COMPRA 86,673.95 65,041.60 65,873.91

IGV 2,123.55 1,238.40 1,250.94

PAGO A CTA I.RTA MICRO EMPRESA 1,278.75 930.00 941.63
1,278.75

2123.55 1238.4 1250.937

1278.75 930 941.625

0.015
101.50
1.015
 Abr May Jun Jul Ago

82,150 65,100 63,550 74,400 71,300

14,787.00 11,718.00 11,439.00 13,392.00 12,834.00
96,937.00 76,818.00 74,989.00 87,792.00 84,134.00

60,950.00 48,300.00 47,150.00 55,200.00 52,900.00

4,244.83 4,329.73 4,416.32 4,504.65 4,594.74
4,107.50 3,255.00 3,177.50 3,720.00 3,565.00
1,440.00 1,440.00 1,440.00 1,440.00 1,440.00
510.00 520.20 520.20 530.604 530.60
71,252.33 57,844.93 56,704.02 65,395.25 63,030.34
12,825.42 10,412.09 10,206.72 11,771.15 11,345.46
84,077.75 68,257.02 66,910.75 77,166.40 74,375.80

1,961.58 1,305.91 1,232.28 1,620.85 1,488.54

1,232.25 976.50 953.25 1,116.00 1,069.50

1961.58024 1305.91 1232.275821696 1620.8543381299 1488.5383192925

1232.25 976.5 953.25 1116 1069.5
 DETERMINACION DE VEN

Set Oct Nov Dic

Mes
52,700 32,550 55,800 65,100
9,486.00 5,859.00 10,044.00 11,718.00 ENE
62,186.00 38,409.00 65,844.00 76,818.00 FEB
MAR
ABRI
39,100.00 24,150.00 41,400.00 48,300.00 MAY
4,686.64 4,780.37 4,875.98 4,973.50 JUN
2,635.00 1,627.50 2,790.00 3,255.00 JUL
1,440.00 1,440.00 1,440.00 1,440.00 AGO
541.21 541.21 552.03 552.03 SET
48,402.85 32,539.08 51,058.01 58,520.53 OCT
8,712.51 5,857.03 9,190.44 10,533.69 NOV
57,115.36 38,396.11 60,248.45 69,054.22 DIC

773.49 1.97 853.56 1,184.31

790.50 488.25 837.00 976.50
VENTAS

773.4870856784 1.9655505919 853.5578616038 1184.3050979559

790.5 488.25 837 976.5

COMPRAS

3
DETERMINACION DE VENTAS Y COMPRAS AL CONTADO Y AL CREDITO 1
Credito Credito
PV Contado PC Contado Credito 30
Unds. 30 60
15.50 50% 30% 20% 11.50 90% 10%
5,500 85,250.00 42,625.00 25,575.00 17,050.00 63,250.00 56,925.00 6,325.00 6,325.00
4,000 62,000.00 31,000.00 18,600.00 12,400.00 46,000.00 41,400.00 4,600.00
4050 62,775.00 31,387.50 18,832.50 12,555.00 46,575.00 41,917.50 4,657.50
5,300 82,150.00 41,075.00 24,645.00 16,430.00 60,950.00 54,855.00 6,095.00
4,200 65,100.00 32,550.00 19,530.00 13,020.00 48,300.00 43,470.00 4,830.00
4,100 63,550.00 31,775.00 19,065.00 12,710.00 47,150.00 42,435.00 4,715.00
4,800 74,400.00 37,200.00 22,320.00 14,880.00 55,200.00 49,680.00 5,520.00
4,600 71,300.00 35,650.00 21,390.00 14,260.00 52,900.00 47,610.00 5,290.00
3,400 52,700.00 26,350.00 15,810.00 10,540.00 39,100.00 35,190.00 3,910.00
2,100 32,550.00 16,275.00 9,765.00 6,510.00 24,150.00 21,735.00 2,415.00
3,600 55,800.00 27,900.00 16,740.00 11,160.00 41,400.00 37,260.00 4,140.00
4,200 65,100.00 32,550.00 19,530.00 13,020.00 48,300.00 43,470.00 4,830.00
386,337.50 ### ### 515,947.50 57,327.50
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE
42,625.00 31,000.00 31,387.50 41,075.00 32,550.00 31,775.00 37,200.00 35,650.00 26,350.00
25,575.00 17,050.00 18,832.50 12,555.00 19,530.00 13,020.00 22,320.00 14,880.00
18,600.00 12,400.00 24,645.00 16,430.00 19,065.00 12,710.00 21,390.00
42,625.00 56,575.00 67,037.50 72,307.50 69,750.00 67,735.00 69,285.00 70,680.00 62,620.00

ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

56,925.00 41,400.00 41,917.50 54,855.00 43,470.00 42,435.00 49,680.00 47,610.00 35,190.00
6,325.00 4,600.00 4,657.50 6,095.00 4,830.00 4,715.00 5,520.00 5,290.00
56,925.00 47,725.00 46,517.50 59,512.50 49,565.00 47,265.00 54,395.00 53,130.00 40,480.00

56925 47725 46,517.50 59,512.50 49,565.00 47265 54395 53130 40480

GASTOS DE VENTA
PV G Vta
Mes Unds.
15.50 5%
ENE 5,500 85,250.00 4,262.50
FEB 4,000 62,000.00 3,100.00
MAR 4050 62,775.00 3,138.75
ABRI 5,300 82,150.00 4,107.50
MAY 4,200 65,100.00 3,255.00
JUN 4,100 63,550.00 3,177.50
JUL 4,800 74,400.00 3,720.00
AGO 4,600 71,300.00 3,565.00
SET 3,400 52,700.00 2,635.00
OCT 2,100 32,550.00 1,627.50
NOV 3,600 55,800.00 2,790.00
DIC 4,200 65,100.00 3,255.00
OCTUBRE NOVIEMBRE DICIEMBRE
16,275.00 27,900.00 32,550.00
15,810.00 10,540.00 16,740.00 11,160.00
14,260.00 9,765.00 6,510.00 19,530.00 13,020.00
46,345.00 48,205.00 55,800.00 30,690.00 13,020.00

OCTUBRE NOVIEMBRE DICIEMBRE

21,735.00 37,260.00 43,470.00
3,910.00 2,415.00 4,140.00 4,830.00
25,645.00 39,675.00 47,610.00

25645 39675 47610

SUELDOS Y APORTES: JUNIO
SUELDOS: TRAB TOTAL
900 3 2,700.00
SUELDOS Empresa Empresa
ESSALUD SUELDO
NOMBRES SUELDOS ASIG FAM TOTAL SNP 13%
9% NETO
TRABADOR 1 900.00 0.00 900.00 81.00 NO AFECTO 981.00
TRABADOR 2 900.00 0.00 900.00 81.00 NO AFECTO 981.00
TRABADOR 3 900.00 0.00 900.00 81.00 NO AFECTO 981.00
TOTAL 2,700.00 0.00 2,700.00 243.00 0.00 2,943.00
 CALCULO DEL CUOTA DE PRESTAMO
TASA MENSUAL
BANCO XXXX
MONTO 30000
PLAZO 12
TEA 1.5%
CUOTA S/2,750.40

BANCO XXXX
MONTO 7500
PLAZO 12
TEA 2.0%
CUOTA S/709.20