Presupuesto de inversión

Mobiliario 55,000,000

Vehículo 40,000,000

Presupuesto de ventas

Producto cantidad Precio Ventas mensuales

Pantalones 250 55,000 13,750,000
Botas 250 100000 25,000,000
Camisas 550 35,000 19,250,000
38,750,000

Crecimiento 20%
25%

Presupuesto de costos

Margen bruto 35%

Costo de venta 65% Inventario Inicial
(+)Compras de mercancia
(-)Invenario final de mercancia
(=)Costo de ventas

Presupuestos de gasto de administració

Arrendamiento
Aumento 20% Gasto Generales de admon
Aumento salario 15% Publicidad y otros gastos
Depreciación mobiliario
Depreciación vehículo

Salarios 1 2,200,000 Gerente

3 1,100,000 Admores
4 900,000 Vendedores
Total

Prestaciones Gerente
Admores
 Vendedores
Total

Cesantías 1 2,200,000 Gerente

3 1,100,000 Admores
4 900,000 Vendedores
Total

Amortización

Crédito 41000000 N(período)

Interes 1.80% 0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
 36

0
1
2
EA 15% 3
Tasa de interes 1% 4
1.17% 5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
 46
47
48

Estado de resultados

Ventas
-Costo de ventas
=Utilidad bruta

Gastos operativos
Arrendamiento
Gatos generales de admn
Publicidad
Depreciación mobiliaria
Depreciación vehículos
Salarios
Prestaciones
Cesantías

=UAII (Utilidad operacional)

-Gastos financieros (interes) mobiliario

Gastos financieron vehículo
TOTAL

=Utilidad antes de impuestos

-Impuestos

=Utilidad Neta

Presupuesto de efectivo

Entradas de efectivo
Ventas
Préstamo

Total de entradas

Salidas de efectivo
Compra de mobiliario
Compra de mercancía
Compra de vehículos
Arrendamientos
Gastos generales
 Publicidad
Salarios
Prestaciones
Gastos financieros
Amortización deuda
Pago a proveedores
Pago de obligaciones laborales
Pago obligaciones tributarias

-Total salidas de efectivo

=Movimiento de caja
+Caja inicial
=Saldo final de caja

Estado de situación financiera

ACTIVOS
Caja
Inventarios

total activos corrientes

mobiliario
vehiculo
depresiacion acumulada
Total activos fijos

TOTAL ACTIVOS

PASIVOS
Proveedores
Obligaciones laborales
Impuestos por pagar

Total pasivo corriente

Obligaciones financieras

Total pasivo

PATRIMONIO
Capital social
Utilidada acumulada
Total patrimonio
PASIVO + PATRIMONIO
Presupuesto de inversión

Presupuesto de ventas

Año 1 Año 2 Año 3

165000000 198000000 237600000
300000000 360000000 432000000
231000000 288750000 360937500
696,000,000 846,750,000 1,030,537,500

Presupuesto de costos

Año 1 Año 2 Año 3

0 37,700,000 45,865,625
490,100,000 558,553,125 679,804,531
37,700,000 45,865,625 55,820,781
452,400,000 550,387,500 669,849,375

tos de gasto de administración y ventas

Año 1 Año 2 Año 3

25,000,000 30,000,000.00 36,000,000.00
18,000,000 21,600,000.00 25,920,000.00
15,000,000 18,000,000.00 21,600,000.00
5,500,000 5,500,000.00 5,500,000.00
4000000 4000000 4000000

26,400,000 30,360,000 34,914,000

39,600,000 45,540,000 52,371,000
43,200,000 49,680,000 57,132,000
109,200,000 125,580,000 144,417,000

13,200,000 15,180,000 17,457,000

19,800,000 22,770,000 26,185,500
 21,600,000 24,840,000 28,566,000
54,600,000 62,790,000 72,208,500

2,200,000 2530000 2909500

3,300,000 3795000 4364250
3,600,000 4140000 4761000
9,100,000 10465000 12034750

Amortización

Saldo Cuota Interés Aporte a K

41000000
$ 40,180,662.89 $ 1,557,337.11 738000 $ 819,337.11
$ 39,346,577.72 $ 1,557,337.11 723251.93210039 $ 834,085.17
$ 38,497,479.01 $ 1,557,337.11 708238.3989786 $ 849,098.71
$ 37,633,096.53 $ 1,557,337.11 692954.6222606 $ 864,382.48
$ 36,753,155.16 $ 1,557,337.11 677395.7375617 $ 879,941.37
$ 35,857,374.85 $ 1,557,337.11 661556.7929382 $ 895,780.31
$ 34,945,470.49 $ 1,557,337.11 645432.74731145 $ 911,904.36
$ 34,017,151.86 $ 1,557,337.11 629018.4688634 $ 928,318.64
$ 33,072,123.48 $ 1,557,337.11 612308.7334034 $ 945,028.37
$ 32,110,084.60 $ 1,557,337.11 595298.22270503 $ 962,038.88
$ 31,130,729.02 $ 1,557,337.11 577981.52281411 $ 979,355.58
$ 30,133,745.03 $ 1,557,337.11 560353.1223252 $ 996,983.98
$ 29,118,815.34 $ 1,557,337.11 542407.4106274 $ 1,014,929.69
$ 28,085,616.91 $ 1,557,337.11 524138.6761191 $ 1,033,198.43
$ 27,033,820.91 $ 1,557,337.11 505541.1043896 $ 1,051,796.00
$ 25,963,092.58 $ 1,557,337.11 486608.776369 $ 1,070,728.33
$ 24,873,091.14 $ 1,557,337.11 467335.66644405 $ 1,090,001.44
$ 23,763,469.68 $ 1,557,337.11 447715.6405404 $ 1,109,621.46
$ 22,633,875.02 $ 1,557,337.11 427742.4541706 $ 1,129,594.65
$ 21,483,947.67 $ 1,557,337.11 407409.750446 $ 1,149,927.36
$ 20,313,321.62 $ 1,557,337.11 386711.05805443 $ 1,170,626.05
$ 19,121,624.31 $ 1,557,337.11 365639.7891998 $ 1,191,697.32
$ 17,908,476.44 $ 1,557,337.11 344189.2375058 $ 1,213,147.87
$ 16,673,491.91 $ 1,557,337.11 322352.57588128 $ 1,234,984.53
$ 15,416,277.66 $ 1,557,337.11 300122.8543475 $ 1,257,214.25
$ 14,136,433.55 $ 1,557,337.11 277492.9978262 $ 1,279,844.11
$ 12,833,552.25 $ 1,557,337.11 254455.8038874 $ 1,302,881.30
$ 11,507,219.08 $ 1,557,337.11 231003.9404578 $ 1,326,333.17
$ 10,157,011.92 $ 1,557,337.11 207129.9434864 $ 1,350,207.16
$ 8,782,501.03 $ 1,557,337.11 182826.2145696 $ 1,374,510.89
$ 7,383,248.94 $ 1,557,337.11 158085.0185322 $ 1,399,252.09
$ 5,958,810.32 $ 1,557,337.11 132898.4809662 $ 1,424,438.62
$ 4,508,731.80 $ 1,557,337.11 107258.585724 $ 1,450,078.52
$ 3,032,551.87 $ 1,557,337.11 81157.1723674 $ 1,476,179.93
$ 1,529,800.69 $ 1,557,337.11 $ 54,585.93 $ 1,502,751.17
 -$ 0.00 $ 1,557,337.11 27536.41247506 $ 1,529,800.69

41000000
$ 40,358,734.87 $ 1,121,576.73 480311.593714 $ 641,265.13
$ 39,709,957.36 $ 1,121,576.73 472799.2259387 $ 648,777.50
$ 39,053,579.49 $ 1,121,576.73 465198.85139902 $ 656,377.88
$ 38,389,512.20 $ 1,121,576.73 457509.4391031 $ 664,067.29
$ 37,717,665.41 $ 1,121,576.73 449729.9459809 $ 671,846.78
$ 37,037,948.00 $ 1,121,576.73 441859.31674313 $ 679,717.41
$ 36,350,267.76 $ 1,121,576.73 433896.4837377 $ 687,680.24
$ 35,654,531.40 $ 1,121,576.73 425840.36680523 $ 695,736.36
$ 34,950,644.54 $ 1,121,576.73 417689.8731322 $ 703,886.86
$ 34,238,511.71 $ 1,121,576.73 409443.8971029 $ 712,132.83
$ 33,518,036.30 $ 1,121,576.73 401101.3201495 $ 720,475.41
$ 32,789,120.58 $ 1,121,576.73 392661.0106002 $ 728,915.72
$ 32,051,665.68 $ 1,121,576.73 384121.8235257 $ 737,454.90
$ 31,305,571.55 $ 1,121,576.73 375482.6005841 $ 746,094.13
$ 30,550,736.99 $ 1,121,576.73 366742.1698635 $ 754,834.56
$ 29,787,059.61 $ 1,121,576.73 357899.3457231 $ 763,677.38
$ 29,014,435.81 $ 1,121,576.73 348952.9286326 $ 772,623.80
$ 28,232,760.79 $ 1,121,576.73 339901.7050092 $ 781,675.02
$ 27,441,928.51 $ 1,121,576.73 330744.447053 $ 790,832.28
$ 26,641,831.69 $ 1,121,576.73 321479.9125806 $ 800,096.82
$ 25,832,361.81 $ 1,121,576.73 312106.8448566 $ 809,469.88
$ 25,013,409.05 $ 1,121,576.73 302623.9724229 $ 818,952.76
$ 24,184,862.33 $ 1,121,576.73 293030.0089265 $ 828,546.72
$ 23,346,609.26 $ 1,121,576.73 283323.6529448 $ 838,253.08
$ 22,498,536.12 $ 1,121,576.73 273503.58780915 $ 848,073.14
$ 21,640,527.87 $ 1,121,576.73 263568.4814263 $ 858,008.25
$ 20,772,468.13 $ 1,121,576.73 253516.9860976 $ 868,059.74
$ 19,894,239.14 $ 1,121,576.73 243347.7383362 $ 878,228.99
$ 19,005,721.77 $ 1,121,576.73 233059.35868214 $ 888,517.37
$ 18,106,795.49 $ 1,121,576.73 222650.4515152 $ 898,926.28
$ 17,197,338.37 $ 1,121,576.73 212119.6048656 $ 909,457.12
$ 16,277,227.03 $ 1,121,576.73 201465.3902223 $ 920,111.34
$ 15,346,336.66 $ 1,121,576.73 190686.3623397 $ 930,890.37
$ 14,404,540.99 $ 1,121,576.73 179781.0590409 $ 941,795.67
$ 13,451,712.27 $ 1,121,576.73 168748.0010201 $ 952,828.73
$ 12,487,721.23 $ 1,121,576.73 157585.6916411 $ 963,991.04
$ 11,512,437.12 $ 1,121,576.73 146292.6167351 $ 975,284.11
$ 10,525,727.64 $ 1,121,576.73 134867.24439486 $ 986,709.48
$ 9,527,458.93 $ 1,121,576.73 123308.0247669 $ 998,268.70
$ 8,517,495.59 $ 1,121,576.73 111613.3898412 $ 1,009,963.34
$ 7,495,700.62 $ 1,121,576.73 99781.753239065 $ 1,021,794.98
$ 6,461,935.40 $ 1,121,576.73 87811.50999707 $ 1,033,765.22
$ 5,416,059.71 $ 1,121,576.73 75701.036349988 $ 1,045,875.69
$ 4,357,931.67 $ 1,121,576.73 63448.68951027 $ 1,058,128.04
$ 3,287,407.75 $ 1,121,576.73 51052.80744525 $ 1,070,523.92
 $ 2,204,342.73 $ 1,121,576.73 38511.70865169 $ 1,083,065.02
$ 1,108,589.69 $ 1,121,576.73 25823.69192768 $ 1,095,753.04
-$ 0.00 $ 1,121,576.73 12987.036141869 $ 1,108,589.69

stado de resultados

696,000,000 846,750,000 1,030,537,500

452,400,000 550,387,500 669,849,375
243,600,000 296,362,500 360,688,125
Año 1 Año 2 Año 3

25,000,000 30,000,000.00 36,000,000.00

18,000,000 21,600,000.00 25,920,000.00
15,000,000 18,000,000 21,600,000
5,500,000 5,500,000 5,500,000
4,000,000 4,000,000 4,000,000
109,200,000 125,580,000 144,417,000
54,600,000 62,790,000 72,208,500
9,100,000 10,465,000 12,034,750

3,200,000 18,427,500 39,007,875

7,821,790.30 5,227,792.14 2,014,553.36

5,248,041.32 4,016,409.41
7,821,790.30 10,475,833.46 6,030,962.77

3,200,000 18,427,500 39,007,875

600000 6,081,075 12,872,599

2,600,000 12,346,425 26,135,276

esupuesto de efectivo

Año 1 Año 2 Año 3

696,000,000 846,750,000 1,030,537,500
41000000 0 0

737,000,000 846,750,000 1,030,537,500

55,000,000 0 0
429,676,712 489,690,411 595,993,014
40,000,000 0 0
25,000,000 30,000,000 36,000,000
18,000,000 21,600,000 25,920,000
 15,000,000 18,000,000 21,600,000
109,200,000 125,580,000 144,417,000
54,600,000 62,790,000 72,208,500
7,821,790.30 10,475,833.46 6,030,962.77
$ 10,866,254.97 $ 21,671,132.54 $ 26,116,003.24
60,423,288 68,862,714

o de situación financiera

60,423,288 68,862,714 83,811,518

9,100,000 10,465,000 12,034,750
600,000 6,081,075 12,872,599

70,123,288 85,408,789 108,718,866

41,000,000