PRESUPUESTO PERDIDAS Y GANAN

AÑO 1 2
VENTAS (Unidades) 4,321 4,630
Precio Unitario $280.00 $280.00
COSTO VARIABLE UNITARIO $173.00 $173.00
INGRESOS $1,209,880.00 $1,296,400.00
(-) COSTO VARIABLE TOTAL $747,533.00 $800,990.00
(=) MARGEN DE CONTRIBUCIÓN $462,347.00 $495,410.00
(-) COSTOS FIJOS $64,500.00 $64,500.00
Gastos Administrativos y Ventas $8,000.00 $8,000.00
Gastos Generales $3,000.00 $3,000.00
Gasto Depreciación Maquinaria $21,000.00 $21,000.00
Gasto Depreciación Edificio $32,500.00 $32,500.00
(=)UTILIDAD ANTES DE IMPUESTOS $397,847.00 $430,910.00
(-) GASTO FINANCIERO $0.00 $0.00
(=) UTILIDAD ANTES DE PARTICIPACIÓN $397,847.00 $430,910.00
(-)15% PARTICIPACIÓN TRABAJADORES $59,677.05 $64,636.50
(=) UTILIDAD ANTES DE IMPUESTOS $338,169.95 $366,273.50
(-)22% IMPUESTO A LA RENTA $74,397.39 $80,580.17
(=) UTILIDAD ANTES DE RESERVA $263,772.56 $285,693.33
(-) 10% RESERVA LEGAL $26,377.26 $28,569.33
(=) UTILIDAD DEL EJERCICIO $237,395.30 $257,124.00
TO PERDIDAS Y GANANCIAS CASO 5
3 4 5
4,939 5,248 5,557 2000
$280.00 $280.00 $280.00 2350
$173.00 $173.00 $173.00 2200
$1,382,920.00 $1,469,440.00 $1,555,960.00 2600
$854,447.00 $907,904.00 $961,361.00 3000
$528,473.00 $561,536.00 $594,599.00 3400
$64,500.00 $64,500.00 $64,500.00 3800
$8,000.00 $8,000.00 $8,000.00 4100
$3,000.00 $3,000.00 $3,000.00 4321.4285714
$21,000.00 $21,000.00 $21,000.00 4630.3571429
$32,500.00 $32,500.00 $32,500.00 4939.2857143
$463,973.00 $497,036.00 $530,099.00 5248.2142857
$0.00 $0.00 $0.00 5557.1428571
$463,973.00 $497,036.00 $530,099.00 5866.0714286
$69,595.95 $74,555.40 $79,514.85 6175
$394,377.05 $422,480.60 $450,584.15
$86,762.95 $92,945.73 $99,128.51
$307,614.10 $329,534.87 $351,455.64
$30,761.41 $32,953.49 $35,145.56
$276,852.69 $296,581.38 $316,310.07