Documentos de Académico
Documentos de Profesional
Documentos de Cultura
DE LAS
COSTO DE VENTAS 40% VENTAS
GASTO DE VENTAS
FIJO 20,000.00 V REINVERSION
VARIABLE 10%
GASTOS DE ADMINISTRACION 50,000.00
DE LA
DIVIDENDOS 40% UTILIDAD NETA
INVERSION 240,000.00
160,000.00 SE DEPRECIAN 8
80,000.00 SE DEPRECIAN 5
VALOR DE MERCADO 16,000.00
REINVERSION 4° 80,000.00
NO EMITEN NI CAJA =
CAPITAL RETIRAN DEPENDE
PMCOBRO 30 DIAS
PMINVENTARIO 90 DIAS
PMPAGO 60 DIAS
IMPUESTO A LA RENTA 30%
INVERSION
PRESTAMO 40% TOTAL
TASA DE INTERES 9%
PLAZO 7 AÑOS
RF 5%
RM 13%
BL OTRA EMPRESA
EL PROYECTO CONTINURA
BALANCE GENERAL
0 1 2 3 4
ACTIVO
EFECTIVO 4,000.00 23,776.22 51,344.22 83,489.27 56,675.69
CUENTAS POR COBRAR 20,000.00 22,000.00 24,200.00 26,620.00
EXISTENCIAS 24,000.00 26,400.00 29,040.00 31,944.00 35,138.40
TOTAL ACTIVO CORRIENTE 28,000.00 70,176.22 102,384.22 139,633.27 118,434.09
ACTIVO FIJO NETO 240,000.00 204,000.00 168,000.00 132,000.00 160,000.00
TOTAL ACTIVO 268,000.00 274,176.22 270,384.22 271,633.27 278,434.09
PASIVO Y PATRIMONIO
CUENTAS POR PAGAR 16,000.00 17,600.00 19,360.00 21,296.00
DEUDA FINANCIERA 107,200.00 95,548.38 82,848.11 69,004.81 53,915.62
TOTAL PASIVO 107,200.00 111,548.38 100,448.11 88,364.81 75,211.62
CAPITAL 160,800.00 160,800.00 160,800.00 160,800.00 160,800.00
RESERVAS UTILIDAD RETENIDA 1,827.84 9,136.11 22,468.45 42,422.47
TOTAL PATRIMONIO 160,800.00 162,627.84 169,936.11 183,268.45 203,222.47
TOTAL PASIVO Y PATRIMONIO 268,000.00 274,176.22 270,384.22 271,633.27 278,434.09
FLUJO DE EFECTIVO
0 1 2 3 4
INGRESOS
UTILIDAD NETA 3,046.40 12,180.45 22,220.57 33,256.70
DEPRECIACION 36,000.00 36,000.00 36,000.00 36,000.00
AUMENTO DE LA DEUDA 107,200.00 -11,651.62 -12,700.27 -13,843.29 -15,089.19
AMPLIACION DE CAPITAL 160,800.00 - - - -
TOTAL INGRESOS 268,000.00 27,394.78 35,480.18 44,377.28 54,167.51
EGRESOS
INVERSIONES 240,000.00 64,000.00
▲CUENTA POR COBRAR 20,000.00 2,000.00 2,200.00 2,420.00
▲EXISTENCIAS 24,000.00 2,400.00 2,640.00 2,904.00 3,194.40
▲CUENTAS POR PAGAR -16,000.00 -1,600.00 -1,760.00 -1,936.00
DIVIDENDOS 1,218.56 4,872.18 8,888.23 13,302.68
TOTAL EGRESOS 264,000.00 7,618.56 7,912.18 12,232.23 80,981.08
EFECTIVO DEL AÑO 4,000.00 19,776.22 27,568.00 32,145.05 -26,813.57
EFECTIVO DEL AÑO ANTERIOR - 4,000.00 23,776.22 51,344.22 83,489.27
SALDO DE EFECTIVO 4,000.00 23,776.22 51,344.22 83,489.27 56,675.69
FLUJO DE CAJA
0 1 2 3 4
UAII 14,000.00 26,000.00 39,200.00 53,720.00
IMPUESTOS(30%) -4,200.00 -7,800.00 -11,760.00 -16,116.00
UTILIDAD NETA 9,800.00 18,200.00 27,440.00 37,604.00
DEPRECIACION 36,000.00 36,000.00 36,000.00 36,000.00
FC OPERATIVO - 45,800.00 54,200.00 63,440.00 73,604.00
INVERSIONES -240,000.00 -80,000.00
VENTA DE ACTIVOS 16,000.00
▲CAPITAL DE TRABAJO -28,000.00 -26,176.22 -30,608.00 -35,489.05 23,135.17
VALOR RESIDUAL
FC DE INVERSIONES
FC LIBRE
PRESTAMO
AMORTIZACION
INTERES
FC DEUDA
AHORRO DE IMPUESTOS
FC ACCIONISTAS (FINANCIERO)
FC CAPITAL
FC LIBRE AJUSTADO
RF
PRIMA
BETA DESAPALANCADA
C.CAPITAL SIN DEUDA (Ku)
16,000.00
16,000.00
16,000.00
64,000.00
5
8.00
43,923.00
351,384.00
-140,553.60
210,830.40
-55,138.40
-50,000.00
-36,000.00
69,692.00
-4,852.41
64,839.59
64,839.59
-19,451.88
45,387.72
18,155.09
27,232.63
102,928.71
29,282.00
35,138.40
167,349.11
124,000.00
291,349.11
23,425.60
37,468.41
60,894.01
160,800.00
69,655.10
230,455.10
291,349.11
45,387.72
36,000.00
-16,447.22
-
64,940.50
2,662.00
-
-2,129.60
18,155.09
18,687.49
46,253.01
56,675.69
102,928.71
5
167,349.11
23,425.60
143,923.51
46,785.41
5
69,692.00
-20,907.60
48,784.40
36,000.00
84,784.40
-46,785.41
UDA
5 6 7
37,468.41 19,540.94 0.00
4,852.41 3,372.16 1,758.68
16,447.22 17,927.47 19,540.94
21,299.62 21,299.62 21,299.62
5