MAESTRÍA EN FINANZAS Y TRIBUTACIÓN

CURSO: EVALUACIÓN FINANCIERA Y RIESGO I

QUINTO TRIMESTRE

INTEGRANTES DEL GRUPO:

Nombre Carné
Licda. Wendy Rossana Hurtado Ochoa 201841239
Lic. Salvador Alberto Popá Oroxóm 201719126
Lic. Marcos Osverto Velásquez Osorio 201841241
GENERALIDADES

TIPO DE PROYECTO: SOCIEDAD ANONIMA

NOMBRE DEL PROYECTO: LUBRICANTES MATUL S.A.

RÉGIMEN TRIBUTARIO:

IMPUESTO AL VALOR AGREGADO RÉGIMEN GENERAL

IMPUESTO SOBRE LA RENTA RÉGIMEN SOBRE UTILIDADES DE ACTIVIDADES LUCRATIVAS
IMPUESTO DE SOLIDARIDAD ISO ACREDITABLE AL ISR

ESPECIFICACIONES DE LA EMPRESA:

La actividad principal de la empresa es y comercializar Lubricantes, repuestos para toda clase de vehiculos,
ofreciendo un producto de excelente calidad, a un precio competitivo, disponible tanto en el punto de venta ubicado
en la 2da. calle 2-26 zona 2 de Quetzaltenango.

CAPITAL
Capital
5,510 acciones comunes por un valo Q 1,170,875.00
nominal de Q.212.50

Total Capital 1,170,875.00

Productos:
filtro de aire, filtro de aceite, lubricantes, partes electricas de
motores, liquido de frenos, liga para frenos, acumuladores
electricos, agua destilada, acido de bateria y todo tipo de aditivos
para vehiculos.
 ESTADO DE SITUACIÓN FINANCIERA
EMPRESA LUBRICANTES MATUL S.A.
AL 01 DE ENERO DE 2020

ACTIVO
NO CORRIENTE
Mobiliario y Equipo Q 10,000.00
Dep acumulada Q 1,666.67
Vehiculos Q 160,000.00
Dep acumulada Q 13,333.34
Derecho de Marca Q 20,000.00
amortizacion acumlada Q 1,666.66
Gastos de Organización
CORRIENTE
Caja y Bancos
Clientes Q 150,000.00
Reserva Cuentas Incobrables Q 3,375.00
Inventarios
Seguros Pagados por anticipado
TOTAL ACTIVO

PATRIMONIO
Capital
Capital Autorizado
7000 acciones nominales de Q.212.50 c/u Q 1,487,500.00
Acciones no Pagadas
1490 acciones nominales de Q.212.50 c/u Q 316,625.00
PASIVO
CORRIENTE NO CORRIENTE
Prestamo Bancario
CORRIENTE
Proveedores Q 75,000.00
Cuentas Por Pagar Q 140,000.00
Sueldos por Pagar Q 50,000.00
ISR Por Pagar Q 48,333.33
TOTAL PASIVO Y PATRIMONIO
O DE SITUACIÓN FINANCIERA
PRESA LUBRICANTES MATUL S.A.
AL 01 DE ENERO DE 2020

Q 8,333.33

Q 146,666.66

Q 18,333.34
Q 15,000.00

Q 1,006,250.00

Q 146,625.00
Q 200,000.00
Q 3,000.00
Q 1,544,208.33

Q 1,170,875.00

Q 60,000.00

Q 313,333.33
Q 1,544,208.33
DETALLE DEL ENDEUDAMIENTO
 CUADRO COMPARATIVO CRÉDITOS
CAPITAL: Q60,000.00 PLAZO: 36 meses
BANRURAL: 16% Anual COOSADECO: 20% Anual

BANRURAL - Cuota Nivelada COOSADECO - Cuota Sobre Saldos

Cuota
Capital Intereses Total Cuota Saldo Capital Intereses Total Cuota Saldo
1 1,309.42 800.00 Q2,109.42 58,690.58 1,666.67 1,000.00 2,666.67 58,333.33
2 1,326.88 782.54 Q2,109.42 57,363.70 1,666.67 972.22 2,638.89 56,666.67
3 1,344.57 764.85 Q2,109.42 56,019.12 1,666.67 944.44 2,611.11 55,000.00
4 1,362.50 746.92 Q2,109.42 54,656.62 1,666.67 916.67 2,583.33 53,333.33
5 1,380.67 728.75 Q2,109.42 53,275.96 1,666.67 888.89 2,555.56 51,666.67
6 1,399.08 710.35 Q2,109.42 51,876.88 1,666.67 861.11 2,527.78 50,000.00
7 1,417.73 691.69 Q2,109.42 50,459.15 1,666.67 833.33 2,500.00 48,333.33
8 1,436.63 672.79 Q2,109.42 49,022.52 1,666.67 805.56 2,472.22 46,666.67
9 1,455.79 653.63 Q2,109.42 47,566.73 1,666.67 777.78 2,444.44 45,000.00
10 1,475.20 634.22 Q2,109.42 46,091.53 1,666.67 750.00 2,416.67 43,333.33
11 1,494.87 614.55 Q2,109.42 44,596.66 1,666.67 722.22 2,388.89 41,666.67
12 1,514.80 594.62 Q2,109.42 43,081.86 1,666.67 694.44 2,361.11 40,000.00
13 1,535.00 574.42 Q2,109.42 41,546.87 1,666.67 666.67 2,333.33 38,333.33
14 1,555.46 553.96 Q2,109.42 39,991.40 1,666.67 638.89 2,305.56 36,666.67
15 1,576.20 533.22 Q2,109.42 38,415.20 1,666.67 611.11 2,277.78 35,000.00
16 1,597.22 512.20 Q2,109.42 36,817.98 1,666.67 583.33 2,250.00 33,333.33
17 1,618.52 490.91 Q2,109.42 35,199.46 1,666.67 555.56 2,222.22 31,666.67
18 1,640.10 469.33 Q2,109.42 33,559.37 1,666.67 527.78 2,194.44 30,000.00
19 1,661.96 447.46 Q2,109.42 31,897.40 1,666.67 500.00 2,166.67 28,333.33
20 1,684.12 425.30 Q2,109.42 30,213.28 1,666.67 472.22 2,138.89 26,666.67
21 1,706.58 402.84 Q2,109.42 28,506.70 1,666.67 444.44 2,111.11 25,000.00
22 1,729.33 380.09 Q2,109.42 26,777.37 1,666.67 416.67 2,083.33 23,333.33
23 1,752.39 357.03 Q2,109.42 25,024.98 1,666.67 388.89 2,055.56 21,666.67
24 1,775.76 333.67 Q2,109.42 23,249.22 1,666.67 361.11 2,027.78 20,000.00
25 1,799.43 309.99 Q2,109.42 21,449.79 1,666.67 333.33 2,000.00 18,333.33
26 1,823.42 286.00 Q2,109.42 19,626.37 1,666.67 305.56 1,972.22 16,666.67
27 1,847.74 261.68 Q2,109.42 17,778.63 1,666.67 277.78 1,944.44 15,000.00
28 1,872.37 237.05 Q2,109.42 15,906.26 1,666.67 250.00 1,916.67 13,333.33
29 1,897.34 212.08 Q2,109.42 14,008.92 1,666.67 222.22 1,888.89 11,666.67
30 1,922.64 186.79 Q2,109.42 12,086.28 1,666.67 194.44 1,861.11 10,000.00
31 1,948.27 161.15 Q2,109.42 10,138.01 1,666.67 166.67 1,833.33 8,333.33
32 1,974.25 135.17 Q2,109.42 8,163.76 1,666.67 138.89 1,805.56 6,666.67
33 2,000.57 108.85 Q2,109.42 6,163.19 1,666.67 111.11 1,777.78 5,000.00
34 2,027.25 82.18 Q2,109.42 4,135.94 1,666.67 83.33 1,750.00 3,333.33
35 2,054.28 55.15 Q2,109.42 2,081.67 1,666.67 55.56 1,722.22 1,666.67
36 2,081.67 27.76 Q2,109.42 - 0.00 1,666.67 27.78 1,694.44 0.00
TOTALES 60,000.00 15,939.19 75,939.19 60,000.00 18,500.00 78,500.00
 PLANILLA DE SUELDOS

(Cifras expresadas en Quetzales)

SUELDO TOTAL DESCUENTOS CUOTAS PATRONALES

NO. NOMBRES DEPARTAMENTO COMISIONES BONIFICACIONES OTROS IGSS, IRTRA E INTECAP TOTAL LIQUIDO FIRMAS
ORDINARIO DEVENGADO
IGSS (4.83%)
1 Barrios Marroquín, Mateo José JEFE ADMON 4,750.00 250.00 5,000.00 229.43 601.83 4,398.18
2 Jose Ixtabalan REPRESENTANTE COM 4,750.00 250.00 5,000.00 229.43 601.83 4,398.18
3 Jose Juarez VENTAS 3,000.00 1,250.00 250.00 4,500.00 144.90 380.10 4,119.90
4 Carlos Gomez Pereira CONTABILIDAD 3,750.00 250.00 4,000.00 181.13 475.13 3,524.88
5 Karla Longo SECRETARIA 3,000.00 250.00 3,250.00 144.90 380.10 2,869.90
6 Miguel Juarez Quan BODEGUERO 3,000.00 250.00 3,250.00 144.90 380.10 2,869.90

22,250.00 1,250.00 1,500.00 0.00 25,000.00 1,074.68 2,819.08 22,180.93

OBSERVACIONES:
Debido al número de empleados no se les descontará la cuota de IGSS laboral y no se pagará cuota patronal.
PRESUPUESTO DE INGRESOS Y EGRESOS (PROYECCIÓN A 5 AÑOS)
AÑO 1 AÑO 2 AÑO 3
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ANUAL ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ANUAL ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
8.1 INGRESOS 
venta y comercialización de
115,000.00 110,000.00 225,000.00 195,000.00 210,000.00 195,000.00 250,000.00 225,000.00 210,000.00 190,000.00 210,000.00 290,000.00 2,425,000.00 124,200.00 118,800.00 243,000.00 210,600.00 226,800.00 210,600.00 270,000.00 243,000.00 226,800.00 205,200.00 226,800.00 313,200.00 2,619,000.00 136,620.00 130,680.00 267,300.00 231,660.00 249,480.00 231,660.00 297,000.00 267,300.00 249,480.00 225,720.00 249,480.00 344,520.00
bienes
IVA débito 12,321.43 11,785.71 24,107.14 20,892.86 22,500.00 20,892.86 26,785.71 24,107.14 22,500.00 20,357.14 22,500.00 31,071.43 259,821.43 13,307.14 12,728.57 26,035.71 22,564.29 24,300.00 22,564.29 28,928.57 26,035.71 24,300.00 21,985.71 24,300.00 33,557.14 280,607.14 14,637.86 14,001.43 28,639.29 24,820.71 26,730.00 24,820.71 31,821.43 28,639.29 26,730.00 24,184.29 26,730.00 36,912.86
Ingresos de Caja 102,678.57 98,214.29 200,892.86 174,107.14 187,500.00 174,107.14 223,214.29 200,892.86 187,500.00 169,642.86 187,500.00 258,928.57 2,165,178.57 110,892.86 106,071.43 216,964.29 188,035.71 202,500.00 188,035.71 241,071.43 216,964.29 202,500.00 183,214.29 202,500.00 279,642.86 2,338,392.86 121,982.14 116,678.57 238,660.71 206,839.29 222,750.00 206,839.29 265,178.57 238,660.71 222,750.00 201,535.71 222,750.00 307,607.14

inventario Inicial 200,000.00 167,857.14 139,285.71 128,571.43 89,285.71 89,285.71 100,000.00 21,428.57 10,714.29 10,714.29 25,000.00 50,000.00 42,857.14 42,857.14 35,714.29 57,142.86 96,428.57 32,142.86 32,142.86 42,857.14 14,285.71 28,571.43 28,571.43 42,857.14 42,857.14 135,714.29 120,357.14 133,928.57 157,142.86 78,928.57 63,928.57 60,714.29 14,285.71 12,500.00 97,500.00 98,214.29 83,214.29
(+) compras 50,000.00 50,000.00 150,000.00 100,000.00 150,000.00 150,000.00 100,000.00 150,000.00 150,000.00 150,000.00 175,000.00 200,000.00 1,575,000.00 75,000 100,000 200,000 75,000 150,000 150,000 150,000 175,000 150,000 150,000 150,000 300,000 1,825,000.00 75,000 100,000 200,000 75,000 150,000 150,000 150,000 175,000 250,000 150,000 150,000 300,000
TOTAL 250,000.00 217,857.14 289,285.71 228,571.43 239,285.71 239,285.71 200,000.00 171,428.57 160,714.29 160,714.29 200,000.00 250,000.00 1,617,857.14 117,857.14 135,714.29 257,142.86 171,428.57 182,142.86 182,142.86 192,857.14 189,285.71 178,571.43 178,571.43 192,857.14 342,857.14 2,321,428.57 210,714.29 220,357.14 333,928.57 232,142.86 228,928.57 213,928.57 210,714.29 189,285.71 262,500.00 247,500.00 248,214.29 383,214.29
(-) inventario final 167,857.14 139,285.71 128,571.43 89,285.71 89,285.71 100,000.00 21,428.57 10,714.29 10,714.29 25,000.00 50,000.00 42,857.14 875,000.00 35,714.29 57,142.86 96,428.57 32,142.86 32,142.86 42,857.14 14,285.71 28,571.43 28,571.43 42,857.14 42,857.14 135,714.29 589,285.71 120,357.14 133,928.57 157,142.86 78,928.57 63,928.57 60,714.29 14,285.71 12,500.00 97,500.00 98,214.29 83,214.29 155,357.14
costode ventas 82,142.86 78,571.43 160,714.29 139,285.71 150,000.00 139,285.71 178,571.43 160,714.29 150,000.00 135,714.29 150,000.00 207,142.86 1,732,142.86 82,142.86 78,571.43 160,714.29 139,285.71 150,000.00 139,285.71 178,571.43 160,714.29 150,000.00 135,714.29 150,000.00 207,142.86 2,910,714.29 90,357.14 86,428.57 176,785.71 153,214.29 165,000.00 153,214.29 196,428.57 176,785.71 165,000.00 149,285.71 165,000.00 227,857.14
IVA por Pagar 6,000.00 6,000.00 18,000.00 12,000.00 18,000.00 18,000.00 12,000.00 18,000.00 18,000.00 18,000.00 21,000.00 24,000.00 189,000.00 9,000.00 12,000.00 24,000.00 9,000.00 18,000.00 18,000.00 18,000.00 21,000.00 18,000.00 18,000.00 18,000.00 36,000.00 219,000.00 9,000.00 12,000.00 24,000.00 9,000.00 18,000.00 18,000.00 18,000.00 21,000.00 30,000.00 18,000.00 18,000.00 36,000.00

Mobiliario y equipo 10,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,000.00 0.00
Vehiculos 160,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 160,000.00 0.00
Derecho de Marca 20,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20,000.00
Gastos de Organización 15,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,000.00
Depreciacicon Mobiliario y
1,666.67 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,666.67 1,666.67 1,666.67 1,666.67
Equipo
Depreciacion Vehiculos 13,333.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,333.34 13,333.34 13,333.34 13,333.34
Amortizacion derecho de
1,666.66 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,666.66 1,666.66 1,666.66 1,666.66
Marca
Amortización préstamo 1,309.42 1,326.88 1,344.57 1,362.50 1,380.67 1,399.08 1,417.73 1,436.63 1,455.79 1,475.20 1,494.87 1,514.80 16,918.14 1,535.00 1,555.46 1,576.20 1,597.22 1,618.52 1,640.10 1,661.96 1,684.12 1,706.58 1,729.33 1,752.39 1,775.76 19,832.64 1,799.43 1,823.42 1,847.74 1,872.37 1,897.34 1,922.64 1,948.27 1,974.25 2,000.57 2,027.25 2,054.28 2,081.67
Bono 14 12,500.00 12,500.00 25,000.00 25,000.00 25,000.00
Aguinaldo 0.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00
Papeleria y útiles 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 535.71 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 535.71 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64 44.64
Gastos de mantenimiento 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 51,428.57 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 51,428.57 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71 4,285.71
Publicidad 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 5,892.86 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 5,892.86 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07 491.07
Pago de intereses 800.00 782.54 764.25 746.92 728.75 710.35 691.69 672.79 653.63 634.22 614.55 594.62 8,394.31 574.42 553.96 533.22 512.20 490.91 469.33 447.46 425.30 402.84 380.09 357.03 333.67 5,480.43 103.33 95.33 87.23 79.02 70.69 62.26 53.72 45.06 36.28 27.39 18.38 9.25
Alquileres 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 12,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
Sueldos y Salarios Admon 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 246,000.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 246,000.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00 20,500.00
Sueldos y Salarios Ventas 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00
Coutas Patronales Admon 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 29,267.70 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 29,267.70 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98 2,438.98
Coutas Patronales Ventas 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 4,561.20 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 4,561.20 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10 380.10
Gastos totales 51,107.17 34,423.04 34,404.75 34,387.42 34,369.25 34,350.85 46,832.19 34,313.29 34,294.13 34,274.72 34,255.05 59,235.12 466,247.02 50,881.59 34,194.46 34,173.72 34,152.70 34,131.41 34,109.83 59,087.96 34,065.80 34,043.34 34,020.59 33,997.53 58,974.17 460,833.13 35,410.49 33,735.84 33,727.73 33,719.52 33,711.20 33,702.77 58,694.22 33,685.56 33,676.79 33,667.90 33,658.89 58,649.76
Costos y Gastos Totales 101,107.17 84,423.04 184,404.75 134,387.42 184,369.25 184,350.85 146,832.19 184,313.29 184,294.13 184,274.72 209,255.05 259,235.12 2,041,247.02 125,881.59 134,194.46 234,173.72 109,152.70 184,131.41 184,109.83 209,087.96 209,065.80 184,043.34 184,020.59 183,997.53 358,974.17 679,833.13 110,410.49 133,735.84 233,727.73 108,719.52 183,711.20 183,702.77 208,694.22 208,685.56 283,676.79 183,667.90 183,658.89 358,649.76
Ganancia/Pérdida en
1,571.40 13,791.24 16,488.10 39,719.72 3,130.75 -10,243.71 76,382.09 16,579.56 3,205.87 -14,631.87 -21,755.05 -306.55 123,931.55 -14,988.74 -28,123.04 -17,209.44 78,883.01 18,368.59 3,925.88 31,983.47 7,898.48 18,456.66 -806.31 18,502.47 -79,331.32 37,559.71 26,209.51 -3,055.84 33,572.27 122,940.48 65,768.80 47,957.23 88,305.78 58,614.44 -34,196.79 42,052.10 65,821.11 -14,129.76
operación
Iva crédito fiscal
IVA por pagar 5,526.86 4,993.24 5,316.86 8,104.66 3,713.98 2,109.04 14,004.14 5,327.84 3,722.99 1,582.47 727.68 6,301.50 61,431.25 3,539.64 -36.48 1,273.16 12,804.25 5,542.52 3,809.39 10,176.30 4,286.11 5,553.09 3,241.53 5,558.58 0.00 0.00 4,926.89 1,291.42 3,930.25 15,112.66 8,022.95 6,114.67 13,116.41 6,935.31 0.00 5,482.43 8,029.22

ISR 7,962.69 8,151.69 24,041.88 40,156.26 -9,173.37 0.00 10,214.07 14,584.65 15,625.35 -15,408.79 8,118.98 58,868.02 28,180.86
ISO 0.00 6,062.50 6,062.50 6,062.50 18,187.50 -15,408.79 6,547.50 6,547.50 6,547.50
Ganancia después de
1,571.40 13,791.24 11,171.24 23,652.38 -583.23 -12,352.75 54,226.26 11,251.73 -517.13 -40,256.21 -22,482.74 -6,608.05 83,775.29 -9,355.01 -28,086.56 -18,482.59 60,016.26 12,826.07 116.49 5,530.59 3,612.38 12,903.57 -24,694.99 12,943.88 -79,331.32 21,934.36 57,027.09 -7,982.72 32,280.85 104,343.75 50,656.14 39,934.29 16,775.59 45,498.03 -41,132.09 7,323.75 60,338.69 -22,158.98
impuestos

REGULARIZACIÓN DEL IVA:

AÑO 1 AÑO 2 AÑO 3
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ANUAL ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
IVA débito 12,321.43 11,785.71 24,107.14 20,892.86 22,500.00 20,892.86 26,785.71 24,107.14 22,500.00 20,357.14 22,500.00 31,071.43 13,307.14 12,728.57 26,035.71 22,564.29 24,300.00 22,564.29 28,928.57 26,035.71 24,300.00 21,985.71 24,300.00 33,557.14 14,637.86 14,001.43 28,639.29 24,820.71 26,730.00 24,820.71 31,821.43 28,639.29 26,730.00 24,184.29 26,730.00 36,912.86
Iva crédito fiscal 6,794.57 6,792.48 18,790.28 12,788.20 18,786.02 18,783.81 12,781.57 18,779.31 18,777.01 18,774.68 21,772.32 24,769.93 9,767.50 12,765.05 24,762.56 9,760.04 18,757.48 18,754.89 18,752.27 21,749.61 18,746.91 18,744.18 18,741.42 36,738.61 9,710.97 12,710.01 24,709.04 9,708.05 18,707.05 18,706.04 18,705.02 21,703.98 30,702.93 18,701.86 18,700.78 36,699.68
IVA pagado 5,526.86 4,993.24 5,316.86 8,104.66 3,713.98 2,109.04 14,004.14 5,327.84 3,722.99 1,582.47 727.68 6,301.50 6,301.50 3,539.64 0.00 1,273.16 12,804.25 5,542.52 3,809.39 10,176.30 4,286.11 5,553.09 3,241.53 5,558.58 0.00 0.00 4,926.89 1,291.42 3,930.25 15,112.66 8,022.95 6,114.67 13,116.41 6,935.31 0.00 5,482.43 8,029.22 213.18
IVA Crédito/Remanente 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -36.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -3,181.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -3,972.93 0.00 0.00 0.00

FLUJO DE CAJA:
AÑO 1 AÑO 2 AÑO 3
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ANUAL ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
Saldo de caja inicial 1,006,250.00 1,007,821.40 1,021,612.64 1,038,100.74 1,077,820.46 1,080,951.21 1,070,707.50 1,147,089.59 1,163,669.15 1,166,875.02 1,152,243.15 1,130,488.10 1,006,250.00 1,130,181.55 1,115,192.81 1,087,069.78 1,069,860.34 1,148,743.35 1,167,111.94 1,171,037.82 1,203,021.28 1,210,919.76 1,229,376.42 1,228,570.11 1,247,072.58 1,130,181.55 1,167,741.26 1,179,312.91 1,162,255.65 1,167,188.63 1,265,308.40 1,304,347.20 1,327,483.72 1,383,968.07 1,413,943.22 1,353,016.44 1,370,884.25 1,409,975.37
Ingresos de Caja 102,678.57 98,214.29 200,892.86 174,107.14 187,500.00 174,107.14 223,214.29 200,892.86 187,500.00 169,642.86 187,500.00 258,928.57 2,165,178.57 110,892.86 106,071.43 216,964.29 188,035.71 202,500.00 188,035.71 241,071.43 216,964.29 202,500.00 183,214.29 202,500.00 279,642.86 2,338,392.86 121,982.14 116,678.57 238,660.71 206,839.29 222,750.00 206,839.29 265,178.57 238,660.71 222,750.00 201,535.71 222,750.00 307,607.14
Egresos de caja 101,107.17 84,423.04 184,404.75 134,387.42 184,369.25 184,350.85 146,832.19 184,313.29 184,294.13 184,274.72 209,255.05 259,235.12 2,041,247.02 125,881.59 134,194.46 234,173.72 109,152.70 184,131.41 184,109.83 209,087.96 209,065.80 184,043.34 184,020.59 183,997.53 358,974.17 2,300,833.14 110,410.49 133,735.84 233,727.73 108,719.52 183,711.20 183,702.77 208,694.22 208,685.56 283,676.79 183,667.90 183,658.89 358,649.76
Saldo de caja final 1,007,821.40 1,021,612.64 1,038,100.74 1,077,820.46 1,080,951.21 1,070,707.50 1,147,089.59 1,163,669.15 1,166,875.02 1,152,243.15 1,130,488.10 1,130,181.55 1,130,181.55 1,115,192.81 1,087,069.78 1,069,860.34 1,148,743.35 1,167,111.94 1,171,037.82 1,203,021.28 1,210,919.76 1,229,376.42 1,228,570.11 1,247,072.58 1,167,741.26 1,167,741.26 1,179,312.91 1,162,255.65 1,167,188.63 1,265,308.40 1,304,347.20 1,327,483.72 1,383,968.07 1,413,943.22 1,353,016.44 1,370,884.25 1,409,975.37 1,358,932.76
 ESTADO DE RESULTADOS (PROYECCIÓN A 5 AÑOS)

Descripción AÑO 2020 AÑO 2021 AÑO 2022

INGRESOS 
Ventas de bienes 2,165,178.57 2,338,392.86 2,572,232.14

Inventario inicial 200,000.00 42,857.14 135,714.29

compras 1,575,000.00 1,825,000.00 1,925,000.00
disponibilidad 1,775,000.00 1,867,857.14 2,060,714.29
Inventario final 42,857.14 135,714.29 155,357.14
Costo de ventas 1,732,142.86 1,732,142.86 1,905,357.14

Depreciacion Mobiliario y equipo 1,666.66 1,666.66 1,666.66

Depreciacion de vehiculos 13,333.34 13,333.34 13,333.34
Amortizacion Derecho de Llave 1,666.66 1,666.67 1,666.66
Bono 14 12,500.00 25,000.00 25,000.00
Aguinaldo 25,000.00 25,000.00 25,000.00
Papeleria y útiles de oficina 535.71 535.71 535.71
Gastos de mantenimiento y reparación de vehículos 51,428.57 51,428.57 51,428.57
Publicidad 5,892.86 5,892.86 5,892.86
Pago de intereses 8,394.31 5,480.43 687.95
Alquileres 12,000.00 12,000.00 12,000.00
Sueldos y Salarios Admon 246,000.00 246,000.00 246,000.00
Sueldos y Salarios Ventas 54,000.00 54,000.00 54,000.00
Coutas Patronales Admon 29,267.70 29,267.70 29,267.70
Coutas Patronales Ventas 4,561.20 4,561.20 4,561.20
Gastos totales 466,247.01 475,833.14 471,040.65
Costos y Gastos Totales 2,198,389.87 2,207,976.00 2,376,397.79
Ganancia/Pérdida en operación -33,211.30 130,416.86 195,834.35
ISR trimestral 40,156.26 15,625.35 95,167.86
ISR anual -48,459.08 16,978.86 -46,209.27
ISO 0.00 0.00 0.00
Ganancia después de impuestos -24,908.47 97,812.64 146,875.76

Distribución de dividendos 0.00 0.00 0.00

Utilidades acumuladas -24,908.47 97,812.64 146,875.76
 ESTADO DE SITUACIÓN FINANCIERA (PROYECCIÓN A 5 AÑOS)

Descripción AÑO 0 AÑO 1 AÑO 2 AÑO 3

Caja y Bancos Q 1,006,250.00 Q 1,130,181.55 Q 1,167,741.26 Q 1,358,932.76
Inventario de mercaderías Q 200,000.00 Q 42,857.14 Q 135,714.29 Q 155,357.14
Clientes Q 150,000.00 Q 150,000.00 Q 150,000.00 Q 150,000.00
(-) Estimacion cta. Incobra -Q 3,375.00 -Q 3,375.00 -Q 3,375.00 -Q 3,375.00
Seguros Pagados Por Antic Q 3,000.00
Mobiliario y Equipo Q 10,000.00 Q 10,000.00 Q 10,000.00 Q 10,000.00
Dep acumulada -Q 1,666.67 -Q 3,333.34 -Q 5,000.01 -Q 6,666.68
Vehiculos Q 160,000.00 Q 160,000.00 Q 160,000.00 Q 160,000.00
Dep acumulada -Q 13,333.34 -Q 26,666.68 -Q 40,000.02 -Q 53,333.36
Derecho de Marca Q 20,000.00 Q 20,000.00 Q 20,000.00 Q 20,000.00
amortizacion acumlada -Q 1,666.66 -Q 3,333.34 -Q 5,000.01 -Q 6,666.68
Gastos de Organización Q 15,000.00 Q 15,000.00 Q 15,000.00 Q 15,000.00

Proveedores -Q 75,000.00 -Q 75,000.00 -Q 75,000.00 -Q 75,000.00

Cuentas Por Pagar -Q 140,000.00 -Q 140,000.00 -Q 140,000.00 -Q 140,000.00
Sueldos por Pagar -Q 50,000.00 -Q 50,000.00 -Q 50,000.00 -Q 50,000.00
Prestamo -Q 60,000.00 -Q 60,000.00 -Q 60,000.00 -Q 60,000.00

Amortización préstamo Q 16,918.14 Q 36,750.78 Q 60,000.01

IVA por pagar -Q 6,301.50 -Q 3,181.47 -Q 213.18
ISR por pagar -Q 48,333.33 -Q 9,173.37 -Q 15,408.79 -Q 155,435.87
ISO por pagar Q 15,408.79 -Q 23,435.87

ISR capital retenido por pagar

Q - Q - Q -
Capital -Q 1,170,875.00 -Q 1,170,875.00 -Q 1,170,875.00 -Q 1,170,875.00
Utilidades acumuladas Q 24,908.47 -Q 72,904.17 -Q 219,747.78
 Chocolate Artesanal Quetzalteco
Cronograma de Actividades
ENERO FEBRERO MARZO
SEMANA SEMANA SEMANA
No. Actividad Responsable 1 2 3 4 5 1 2 3 4 1 2 3 4
Marcos,
1 Formulación de idea del proyecto Salvador,
Wendy
Marcos,
2 Unificar ideas y elaborar el plan Salvador,
Wendy
Marcos,
3 Identificación de Recursos Materiales Salvador,
Wendy
Marcos,
4 Identificación de Recursos Financieros Salvador,
Wendy
Marcos,
5 Búsqueda de proveedores Salvador,
Wendy
Marcos,
6 Determinar la ubicación óptima de la Salvador,
empresa
Wendy
Marcos,
7 Entrevistar a experto en el campo del Salvador,
chocolate
Wendy
Marcos,
8 Finalizar Estructura General del Salvador,
Proyecto
Wendy