1 PRESUPUESTO DE LA CONTRATA

FACTURACION May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19

B.I. 33,898.31 42,372.88 40,677.97 49,152.54 42,372.88 59,322.03
IGV 6,101.69 7,627.12 7,322.03 8,847.46 7,627.12 10,677.97
PRECIO 40,000.00 50,000.00 48,000.00 58,000.00 50,000.00 70,000.00
RETENCION 1,200.00 1,500.00 1,440.00 1,740.00 1,500.00 2,100.00
INGRESO POR VENTA ESTADO 38,800.00 48,500.00 46,560.00 56,260.00 48,500.00 67,900.00

2 PRESUPUESTO DE LAS VENTAS

May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
Boletas 6,000.00 8,000.00 8,000.00 5,000.00 7,000.00 8,000.00
Facturas 12,000.00 15,000.00 16,000.00 9,000.00 10,000.00 18,000.00
total 18,000.00 23,000.00 24,000.00 14,000.00 17,000.00 26,000.00
B.I. 15,254.24 19,491.53 20,338.98 11,864.41 14,406.78 22,033.90
IGV 2,745.76 3,508.47 3,661.02 2,135.59 2,593.22 3,966.10
PRECIO 18,000.00 23,000.00 24,000.00 14,000.00 17,000.00 26,000.00
70% Contado 12,600.00 16,100.00 16,800.00 9,800.00 11,900.00 18,200.00
30% Credito 5,400.00 6,900.00 7,200.00 4,200.00 5,100.00
Factoring 6% -324.00 -414.00 -432.00 -252.00 -306.00

Ingreso vts giro 12,600.00 21,176.00 23,286.00 16,568.00 15,848.00 22,994.00

3 PRESUPUESTO DE COMPRA DE ACTIVOS

May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
BI 13,559.32 10,169.49
IGV 2,440.68 1,830.51
PRECIO ACTIVO 16,000.00 12,000.00

6 LINEA DE CREDITO
May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
LINEA 40,000.00
Interes 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
pago de capital 40,000.00
Egreso por el prestamo 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 41,200.00

7 GASTOS ADMINISTRATIVOS
May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
Gerente 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
Asistente 1,700.00 1,700.00 1,700.00 1,700.00 1,700.00 1,700.00
Obreros 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00
Total ===>> 9,200.00 9,200.00 9,200.00 9,200.00 9,200.00 9,200.00
ONP 13% 1,196.00 1,196.00 1,196.00 1,196.00 1,196.00
EsSALUD 9% 828.00 828.00 828.00 828.00 828.00
R. NETA 8,004.00 8,004.00 8,004.00 8,004.00 8,004.00 8,004.00
GRATIFICACION 9,200.00
EsSALUD 9% 828.00
Pago gratif 10,028.00
 8 PRESUPUESTO RECIBO POR HONORARIOS
May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
Aux. administ 900.00 900.00 900.00 900.00 900.00 900.00
Ayudante 750.00 750.00 750.00 750.00 750.00 750.00
1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00

9 PRESUPUESTO CAJA CHICA

May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
Factura 60% 360.00 360.00 360.00 360.00 360.00 360.00
Boleta 40% 240.00 240.00 240.00 240.00 240.00 240.00
600.00 600.00 600.00 600.00 600.00 600.00
Base imponible 305.08 305.08 305.08 305.08 305.08 305.08
IGV 54.92 54.92 54.92 54.92 54.92 54.92

11 PRESUPUESTO COMPRA DE MATERIALES

May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
Base imponible 17,796.61 19,491.53 18,644.07 16,101.69 22,033.90 16,101.69
IGV 3,203.39 3,508.47 3,355.93 2,898.31 3,966.10 2,898.31
TOTAL 21,000.00 23,000.00 22,000.00 19,000.00 26,000.00 19,000.00

12 PRESUPUESTO GASTOS DE SERVICIO

May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
Electricidad 150.00 157.50 165.38 173.64 182.33 191.44
Agua 85.00 89.25 93.71 98.40 103.32 108.48
Telefono fijo 140.00 140.00 140.00 140.00 140.00 140.00
Celular 110.00 120.00 115.00 110.00 120.00 110.00
485.00 506.75 514.09 522.04 545.65 549.92
Base imponible 411.02 429.45 435.67 442.41 462.42 466.03
IGV 73.98 77.30 78.42 79.63 83.23 83.89
TOTAL 485.00 506.75 514.09 522.04 545.65 549.92

13 PRESUPUESTO MATERIAL DE LIMPIEZA

May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
Base imponible 150.00 150.00 150.00 150.00 150.00 150.00
IGV 27.00 27.00 27.00 27.00 27.00 27.00
TOTAL 177.00 177.00 177.00 177.00 177.00 177.00
Nov-19 Dec-19

Nov-19 Dec-19

Nov-19 Dec-19

Nov-19 Dec-19

Nov-19 Dec-19
3,500.00 3,500.00
1,700.00 1,700.00
4,000.00 4,000.00
9,200.00 9,200.00
1,196.00 1,196.00 1,196.00
828.00 828.00 828.00
8,004.00 8,004.00
9,200.00
828.00
10,028.00
Nov-19 Dec-19

Nov-19 Dec-19

Nov-19 Dec-19

Nov-19 Dec-19

Nov-19 Dec-19
 PRESUPUESTO DE PAGO DE IGV
May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19

IGV VTAS EST 6,101.69 7,627.12 7,322.03 8,847.46 7,627.12 10,677.97

IGV VTS GIRO 2,745.76 3,508.47 3,661.02 2,135.59 2,593.22 3,966.10
IGV COMPRAS ACTIVO -2,440.68 0.00 -1,830.51 0.00 0.00 0.00
SALDO A FAVOR -4,600.00
IGV RETENCION -1,200.00 -1,500.00 -1,440.00 -1,740.00 -1,500.00 -2,100.00
Crédito fiscal fact. caja chica -54.92 -54.92 -54.92 -54.92 -54.92 -54.92
IGV COMPRA MATERIALES -3,203.39 -3,508.47 -3,355.93 -2,898.31 -3,966.10 -2,898.31
IGVCOMPRAS DE SERVICIO -73.98 -77.30 -78.42 -79.63 -83.23 -83.89
IGV MATERIAL DE LIMPIEZA -27.00 -27.00 -27.00 -27.00 -27.00 -27.00
LIQUIDACIÓN -2,752.51 5,967.90 4,196.27 6,183.19 4,589.08 9,479.96
-2,752.51
3,215.38 4,196.27 6,183.19 4,589.08 9,479.96
PAGO DE IGV 3,215.38 4,196.27 6,183.19 4,589.08

10 PRESUPUESTO DE PAGO DE IR 1.5%

May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
I.R. VENTAS ESTADO 508.47 635.59 610.17 737.29 635.59 889.83
I.R. VENTAS GIRO 228.81 292.37 305.08 177.97 216.10 330.51
737.29 927.97 915.25 915.25 851.69 1,220.34
Nov-19 Dec-19

9,479.96

Nov-19 Dec-19
 FLUJO DE CAJA
May-19 Jun-19 Jul-19 Aug-19 Sep-19
INGRESOS
SALDO INICIAL 47,000.00
VENTAS AL ESTADO 38,800.00 48,500.00 46,560.00 56,260.00 48,500.00
VENTAS POR GIRO 12,600.00 21,176.00 23,286.00 16,568.00 15,848.00
PRESTAMO BBVA 40,000.00
TOTAL INGRESOS 138,400.00 69,676.00 69,846.00 72,828.00 64,348.00
EGRESOS
COMPRA DE ACTIVOS 16,000.00 0.00 12,000.00 0.00 0.00
PAGO DE INTERESES 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
PAGO DE CAPITAL
ONP 13% 1,196.00 1,196.00 1,196.00 1,196.00
EsSALUD 9% 828.00 828.00 828.00 828.00
R. NETA 8,004.00 8,004.00 8,004.00 8,004.00 8,004.00
GRATIFICACIÓN 10,028.00
RECIBO POR HONORARIOS 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00
PAGO CON CAJA CHICA 600.00 600.00 600.00 600.00 600.00
COMPRA DE MATERIALES 21,000.00 23,000.00 22,000.00 19,000.00 26,000.00
COMPRA DE SERV. VARIOS 485.00 506.75 514.09 522.04 545.65
MATERIAL DE LIMPIEZA 177.00 177.00 177.00 177.00 177.00
PAGO DE IGV 3,215.38 4,196.27 6,183.19
PAGO DE IR 737.29 927.97 915.25 915.25
TOTAL EGRESOS 49,116.00 37,161.75 58,197.09 33,177.04 40,200.65
SALDO FINAL 89,284.00 32,514.25 11,648.91 39,650.96 24,147.35
 Oct-19 Nov-19 Dec-19

67,900.00
22,994.00

90,894.00

0.00
41,200.00
40,000.00
1,196.00 1,196.00
828.00 828.00
8,004.00

1,650.00
600.00
19,000.00
549.92
177.00
4,589.08 9,479.96
851.69 1,220.34
113,204.92 2,024.00
-22,310.92 -2,024.00