Detalle 2018

Ventas B/. 2,447,550

Costo de Venta B/. 1,650,000
Utilidad Bruta B/. 797,550
Gastos Gen y Adm B/. 127,250
Depreciación B/. 195,000
Utilidad Operativa B/. 475,300
Gastos Financieros B/. 94,500
Utilidad antes Impuestos B/. 380,800
Impuestos B/. 114,240
Utilidad neta B/. 266,560
Dividendos Pagados B/. 100,000
A utilidades Retenidas B/. 166,560
 BALANCE AL 31 DE DICIEMBRE DE 2018

Activos Circulantes Pasivos Circulantes

Efectivo B/. 40,000 Cuentas por Pagar B/. 110,753
Valores Negociables B/. 55,000 Documentos por pagar B/. 45,000
Cuentas por Cobrar B/. 301,753 Deudas Acum. B/. 65,000
Inventario B/. 235,714 Total Pasivos Circulantes B/. 220,753
Total Act Circulantes B/. 632,467
Deuda a Largo Plazo B/. 630,000
Activos Fijos Total Pasivos B/. 850,753
Planta Neto B/. 1,650,000 Capital de Propietarios
Equipo Netos B/. 425,000 Acciones Preferentes B/. 500,000
Total Act Fijo Neto B/. 2,075,000 Acciones Comunes B/. 1,100,000
Utilidades Retenidas B/. 256,714
TOTAL DE ACTIVOS B/. 2,707,467 Total Patrimonio B/. 1,856,714
Total Pasivo + Patrimonio B/. 2,707,467

Rotación de Inventario 7.000008484859

PPC B/. 45.00

Activos Circulantes Pasivos Circulantes

Efectivo B/. 44,800 Cuentas por Pagar B/. 124,043
Valores Negociables B/. 61,600 Documentos por pagar B/. 45,000
Cuentas por Cobrar B/. 337,963 Deudas Acum
Inventario B/. 264,000 Total Pasivos Circulantes B/. 169,043
Total Act Circulantes B/. 708,363
Deuda a Largo Plazo B/. 158,000
Total Pasivos B/. 327,043
Planta Neto B/. 1,650,000 Capital de Propietarios
Equipo Netos B/. 425,000 Acciones Comunes B/. 140,000
Total Act Fijo Neto B/. 2,075,000 Utilidades Retenidas B/. 672,194
Total Patrimonio B/. 812,194
TOTAL DE ACTIVOS B/. 2,783,363 Total Pasivo + Patrimonio B/. 1,139,237

Activos Circulantes Pasivos Circulantes

Efectivo B/. 44,800 Cuentas por Pagar B/. 124,043
Cuentas por Cobrar B/. 187,757 Documentos por pagar B/. 17,000
Inventario B/. 205,333 Total Pasivos Circulantes B/. 141,043
Total Act Circulantes B/. 437,891
Deuda a Largo Plazo B/. 158,000
Total Pasivos B/. 299,043
Planta Neto B/. 253,000 Capital de Propietarios
 Equipo Netos B/. 160,000 Acciones Comunes B/. 140,000
Total Act Fijo Neto B/. 413,000 Utilidades Retenidas B/. 672,194
TOTAL DE ACTIVOS Total Patrimonio B/. 812,194
B/. 850,891 Total Pasivo + Patrimonio B/. 1,111,237
 Detalle 2018 2019 12%
Ventas B/. 2,447,550 B/. 2,741,256
Costo de Venta B/. 1,650,000 B/. 1,848,000
Utilidad Bruta B/. 797,550 B/. 893,256
Depreciación B/. 195,000 B/. 450,000
Gastos Gen y Adm B/. 127,550 B/. 142,856
Utilidad Operativa B/. 475,300 B/. 750,400
Gastos Financieros B/. 94,500 B/. 14,000
Utilidad antes Impuestos B/. 380,800 B/. 736,400 0.3
Impuestos B/. 114,240 B/. 220,920
Utilidad neta B/. 266,560 B/. 515,480
Dividendos Pagados B/. 100,000 B/. 100,000
A utilidades Retenidas B/. 166,560 B/. 415,480

B/. 1,644,126
-B/. 260,347
VENTAS JULIO AGOSTO SEPT OCT NOV DIC
B/. 1,220,000 B/. 1,145,000 B/. 1,175,000 B/. 980,000 B/. 870,000 B/. 785,000
Cobros
Incobr 1% B/. 12,200 B/. 11,450 B/. 11,750 B/. 9,800 B/. 8,700 B/. 7,850
Efectivo 50% B/. 610,000 B/. 572,500 B/. 587,500 B/. 490,000 B/. 435,000 B/. 392,500
30 días 25% B/. 305,000 B/. 286,250 B/. 293,750 B/. 245,000 B/. 217,500
60 días 15% B/. 183,000 B/. 171,750 B/. 176,250 B/. 147,000
90 días 9% B/. 109,800 B/. 103,050 B/. 105,750
Entradas en Efectivo B/. 622,200 B/. 888,950 B/. 1,068,500 B/. 1,075,100 B/. 968,000 B/. 870,600

Desembolsos
Costo de Venta 68% B/. 829,600 B/. 778,600 B/. 799,000 B/. 666,400 B/. 591,600 B/. 533,800
Compras 70% B/. 466,480 B/. 414,120 B/. 373,660 B/. 35,700 B/. 35,700 B/. 35,700
Pagos
Efectivo 60% B/. 279,888 B/. 248,472 B/. 224,196 B/. 21,420 B/. 21,420 B/. 21,420
30 d 40% B/. 186,592 B/. 165,648 B/. 149,464 B/. 14,280 B/. 14,280
Salario 15% B/. 124,440 B/. 116,790 B/. 119,850 B/. 99,960 B/. 88,740 B/. 80,070
Impuestos B/. 250,000
Alquiler B/. 450,000 B/. 450,000 B/. 450,000 B/. 450,000 B/. 450,000 B/. 450,000 B/. 450,000
Otros Gastos B/. 32,000 B/. 32,000 B/. 32,000 B/. 32,000 B/. 32,000 B/. 32,000 B/. 32,000
Total Desembolsos B/. 1,033,854 B/. 991,694 B/. 752,844 B/. 856,440 B/. 597,770

Entradas en Efectivo B/. 1,075,100 B/. 968,000 B/. 870,600

Total Desembolsos
Saldo mes
Caja Inicial
Caja Final
Caja Mínima
Excedente
 ENERO FEB MARZO
B/. 75,000 B/. 75,000 B/. 75,000

B/. 293,750
B/. 171,750 B/. 176,250
B/. 109,800 B/. 103,050 B/. 105,750
B/. 575,300 B/. 279,300 B/. 105,750 B/. 960,350

CP SEPT
B/. 51,000 B/. 51,000 B/. 51,000
B/. - B/. - B/. -

B/. - B/. - B/. -

B/. 14,280 B/. - B/. - B/. 149,464
B/. 7,650 B/. 7,650 B/. 7,650

B/. 450,000 B/. 450,000 B/. 450,000

B/. 32,000 B/. 32,000 B/. 32,000
B/. 503,930 B/. 489,650 B/. 489,650 B/. -