FINANZAS IV - 317

Docente: Lic. Josue Roberto Alvarez

Estudiante: Diana Rosmery Anariba Calix

Cuenta 61811168

SAN PEDRO SULA, CORTÉS

FECHA: 16-Mar
UNITEC - CEUTEC
EJERCICIO PRACTICO
Estructura de Flujo de Caja
Años
Concepto 0 1 2
Ingresos por ventas 19,098,912 19,994,174
Costo de ventas (compras) (15,948,576) (16,696,166)
Gastos Operativos (470,000) (479,400)
cuentas incobrables (954,946) (999,709)
Gastos financieros (524,617) (439,043)
Venta de activos-Liquidados
Depreciacion de edificios (145,200) (145,200)
Depreciacion de vehiculos (356,400) (356,400)
Depreciacion de Mobiliario y equipo (47,520) (47,520)
Depreciacion de equipo de computo (76,626) (76,626)
Valor en libros - Activos liquidados

Efectivo recivido en venta de activos (valor en libros)

Utilidad neta gravable - 575,027 754,110
Impuesto ganancias de capital (10%) -
Impuesto sobre la renta (25%) (143,757) (188,528)
Utilidad despues de impuestos - 431,270 565,583

Cuentas por cobrar al cierre del año (1,591,576) (1,666,181)

Recupero de cuentas por cobrar 0 1,591,576
Cuentas incobrables 954,946 999,709
Depreciacion de edificios 145,200 145,200
Depreciacion de Vehiculos 356,400 356,400
Depreciacion de mobiliario y equipo 47,520 47,520
Depreciacion de equipo de computo 76,626 76,626
Financiamiento adquirido (496,741) (582,315)
Desembolso de capital
Valor en libro de los activos liquidados
Capital de trabajo (245,000) (399,883)
inversion en edificios (2,200,000)
inversion en vehiculos (1,800,000)
inversion en mobliliario y equipo (480,000)
inversion en equipo de computo (387,000)
Vehiculos segunda flota
Flujo de caja neto del proyecto (4,867,000) (321,355) 1,134,233

Saldo Inicial de caja - (4,867,000) (5,188,355)

Saldo Final de caja (4,867,000) (5,188,355) (4,054,122)

 Años
3 4 5 6
23,587,090 24,358,330 24,486,870 24,743,950
(19,105,543) (20,460,997) (20,568,971) (20,784,918)
(488,988) (498,768) (508,743) (518,918)
(1,179,355) (1,217,917) (1,224,344) (1,237,198)
(338,727) (221,130) (83,274) -
1,926,048
(145,200) (145,200) (145,200) (145,200)
(356,400) (356,400) (356,400) -
(47,520) (47,520) (47,520) (47,520)
(76,626) (76,626) (76,626) -
(1,545,550)

1,848,731 1,333,773 1,475,793 2,390,695

- - - (38,050)
(462,183) (333,443) (368,948) (597,674)
1,386,548 1,000,329 1,106,844 1,754,971

(1,965,591) (2,029,861) (2,040,573) (2,061,996)

1,666,181 1,965,591 2,029,861 2,040,573
1,179,355 1,217,917 1,224,344 1,237,198
145,200 145,200 145,200 145,200
356,400 356,400 356,400 -
47,520 47,520 47,520 47,520
76,626 76,626 76,626 76,626
(682,631) (800,228) (936,964) -

(471,742) (487,167) (489,737) (494,879)

1,737,866 1,492,327 1,519,520 2,745,212

(4,054,122) (2,316,255) (823,928) 695,592

(2,316,255) (823,928) 695,592 3,440,804

DEPRECIACIONES
Activo Edificios

Depreciacion
Años Costo Original Vida Util Valor residual Valor a Depreciar Anual
1 2,200,000 15 22,000 2,178,000 145,200
2 2,200,000 15 22,000 2,178,000 145,200
3 2,200,000 15 22,000 2,178,000 145,200
4 2,200,000 15 22,000 2,178,000 145,200
5 2,200,000 15 22,000 2,178,000 145,200
6 2,200,000 15 22,000 2,178,000 145,200

Activo Vehiculos

Depreciacion
Años Costo Original Vida Util Valor residual Valor a Depreciar Anual
1 1,800,000 5 18,000 1,782,000 356,400
2 1,800,000 5 18,000 1,782,000 356,400
3 1,800,000 5 18,000 1,782,000 356,400
5 1,800,000 5 18,000 1,782,000 356,400
6 1,800,000 5 18,000 1,782,000 356,400

Activo Mobiliario y equipo

Depreciacion
Años Costo Original Vida Util Valor residual Valor a Depreciar Anual
1 480,000 10 4,800 475,200 47,520
2 480,000 10 4,800 475,200 47,520
3 480,000 10 4,800 475,200 47,520
4 480,000 10 4,800 475,200 47,520
5 480,000 10 4,800 475,200 47,520
6 480,000 10 4,800 475,200 47,520

Activo equipo de computo

Depreciacion
Años Costo Original Vida Util Valor residual Valor a Depreciar Anual
1 387,000 5 3,870 383,130 76,626
2 387,000 5 3,870 383,130 76,626
4 387,000 5 3,870 383,130 76,626
5 387,000 5 3,870 383,130 76,626
6 387,000 5 3,870 383,130 76,626
 Ganancia
Depreciacion Precio de (perdida)
Acumulada Valor en Libros venta capital
145,200 2,054,800
290,400 1,909,600
435,600 1,764,400
580,800 1,619,200 1,148,050
726,000 1,474,000
871,200 1,328,800 1,461,680 132,880

1,545,550

Ganancia
Depreciacion Precio de (perdida)
Acumulada Valor en Libros venta capital
356,400 1,443,600
712,800 1,087,200
1,069,200 730,800
1,425,600 374,400
1,782,000 18,000 250,000 228,130

Ganancia
Depreciacion Precio de (perdida)
Acumulada Valor en Libros venta capital
47,520 432,480
95,040 384,960
142,560 337,440
190,080 289,920
237,600 242,400
285,120 194,880 214,368 19,488

Ganancia
Depreciacion Precio de (perdida)
Acumulada Valor en Libros venta capital
76,626 310,374
153,252 233,748
229,878 157,122
306,504 80,496
383,130 3,870 250,000
UNITEC - CEUTEC
EJERCICIO PRACTICO
Volumen de ventas
Precio Promedio
Crecimiento annual 61.53

Anio % Volumen Total Volumen Total ventas

1 320,000 320,000 19,689,600
2 335,000 655,000 20,612,550
3 367,000 1,022,000 23,587,090
4 379,000 1,401,000 24,358,330
5 381,000 1,782,000 24,486,870
6 385,000 2,167,000 24,743,950
TOTAL UNIDADES VENDIDAS 2,167,000 - 137,478,390
Mercado Potencial:
Precio Promedio
64.27 Total Ventas

Ventas
Promedio Total Cuentas
Descuento sobre ventas 3% Ventas netas mensual Contado 30 dias por Cobrar
590,688 19,098,912 1,591,576 17,507,336 1,591,576 19,098,912
618,377 19,994,174 1,666,181 18,327,992 1,666,181 19,994,174
- 23,587,090 1,965,591 21,621,499 1,965,591 23,587,090
- 24,358,330 2,029,861 22,328,469 2,029,861 24,358,330
- 24,486,870 2,040,573 22,446,298 2,040,573 24,486,870
- 24,743,950 2,061,996 22,681,954 2,061,996 24,743,950
1,209,065 136,269,326 11,355,777 124,913,548 136,269,326
Loan Amortization Schedule

Enter values Loan summary

Loan amount $ 3,500,000.00 Scheduled payment 85,113.20
Annual interest rate 16.00 % Scheduled number of payments 60
Loan period in years 5 Actual number of payments 60
Number of payments per year 12 Total early payments -
Start date of loan 1/1/2013 Total interest 1,606,791.99
Optional extra payments

Lender name:

Pmt. Payment Date Beginning Balance Scheduled Extra Payment Total Payment Principal Interest Ending Balance Cumulative Interest
No. Payment

1 2/1/2013 3,500,000 85,113 0 85,113 38,447 46,667 3,461,553 46,667

2 3/1/2013 3,461,553 85,113 0 85,113 38,959 46,154 3,422,594 92,821
3 4/1/2013 3,422,594 85,113 0 85,113 39,479 45,635 3,383,116 138,455
4 5/1/2013 3,383,116 85,113 0 85,113 40,005 45,108 3,343,111 183,564
5 6/1/2013 3,343,111 85,113 0 85,113 40,538 44,575 3,302,572 228,138
6 7/1/2013 3,302,572 85,113 0 85,113 41,079 44,034 3,261,493 272,173
7 8/1/2013 3,261,493 85,113 0 85,113 41,627 43,487 3,219,867 315,659
8 9/1/2013 3,219,867 85,113 0 85,113 42,182 42,932 3,177,685 358,591
9 10/1/2013 3,177,685 85,113 0 85,113 42,744 42,369 3,134,941 400,960
10 11/1/2013 3,134,941 85,113 0 85,113 43,314 41,799 3,091,627 442,759
11 12/1/2013 3,091,627 85,113 0 85,113 43,892 41,222 3,047,736 483,981
12 1/1/2014 3,047,736 85,113 0 85,113 44,477 40,636 3,003,259 524,617
13 2/1/2014 3,003,259 85,113 0 85,113 45,070 40,043 2,958,189 564,661
14 3/1/2014 2,958,189 85,113 0 85,113 45,671 39,443 2,912,518 604,103
15 4/1/2014 2,912,518 85,113 0 85,113 46,280 38,834 2,866,239 642,937
16 5/1/2014 2,866,239 85,113 0 85,113 46,897 38,217 2,819,342 681,153
17 6/1/2014 2,819,342 85,113 0 85,113 47,522 37,591 2,771,820 718,745
18 7/1/2014 2,771,820 85,113 0 85,113 48,156 36,958 2,723,665 755,702
19 8/1/2014 2,723,665 85,113 0 85,113 48,798 36,316 2,674,867 792,018
20 9/1/2014 2,674,867 85,113 0 85,113 49,448 35,665 2,625,419 827,683
21 10/1/2014 2,625,419 85,113 0 85,113 50,108 35,006 2,575,311 862,688
22 11/1/2014 2,575,311 85,113 0 85,113 50,776 34,337 2,524,535 897,026
23 12/1/2014 2,524,535 85,113 0 85,113 51,453 33,660 2,473,083 930,686
24 1/1/2015 2,473,083 85,113 0 85,113 52,139 32,974 2,420,944 963,661
25 2/1/2015 2,420,944 85,113 0 85,113 52,834 32,279 2,368,110 995,940
26 3/1/2015 2,368,110 85,113 0 85,113 53,538 31,575 2,314,571 1,027,515
27 4/1/2015 2,314,571 85,113 0 85,113 54,252 30,861 2,260,319 1,058,376
28 5/1/2015 2,260,319 85,113 0 85,113 54,976 30,138 2,205,344 1,088,513
29 6/1/2015 2,205,344 85,113 0 85,113 55,709 29,405 2,149,635 1,117,918
30 7/1/2015 2,149,635 85,113 0 85,113 56,451 28,662 2,093,184 1,146,580
31 8/1/2015 2,093,184 85,113 0 85,113 57,204 27,909 2,035,979 1,174,489
32 9/1/2015 2,035,979 85,113 0 85,113 57,967 27,146 1,978,013 1,201,635
33 10/1/2015 1,978,013 85,113 0 85,113 58,740 26,374 1,919,273 1,228,009
34 11/1/2015 1,919,273 85,113 0 85,113 59,523 25,590 1,859,750 1,253,599
35 12/1/2015 1,859,750 85,113 0 85,113 60,317 24,797 1,799,434 1,278,396
36 1/1/2016 1,799,434 85,113 0 85,113 61,121 23,992 1,738,313 1,302,388
37 2/1/2016 1,738,313 85,113 0 85,113 61,936 23,178 1,676,377 1,325,565
38 3/1/2016 1,676,377 85,113 0 85,113 62,762 22,352 1,613,616 1,347,917
39 4/1/2016 1,613,616 85,113 0 85,113 63,598 21,515 1,550,017 1,369,432
40 5/1/2016 1,550,017 85,113 0 85,113 64,446 20,667 1,485,571 1,390,099
41 6/1/2016 1,485,571 85,113 0 85,113 65,306 19,808 1,420,265 1,409,907
42 7/1/2016 1,420,265 85,113 0 85,113 66,176 18,937 1,354,089 1,428,843
43 8/1/2016 1,354,089 85,113 0 85,113 67,059 18,055 1,287,030 1,446,898
44 9/1/2016 1,287,030 85,113 0 85,113 67,953 17,160 1,219,078 1,464,058
45 10/1/2016 1,219,078 85,113 0 85,113 68,859 16,254 1,150,219 1,480,313
46 11/1/2016 1,150,219 85,113 0 85,113 69,777 15,336 1,080,442 1,495,649
47 12/1/2016 1,080,442 85,113 0 85,113 70,707 14,406 1,009,734 1,510,055
48 1/1/2017 1,009,734 85,113 0 85,113 71,650 13,463 938,084 1,523,518
49 2/1/2017 938,084 85,113 0 85,113 72,605 12,508 865,479 1,536,026
50 3/1/2017 865,479 85,113 0 85,113 73,573 11,540 791,905 1,547,565
51 4/1/2017 791,905 85,113 0 85,113 74,554 10,559 717,351 1,558,124
52 5/1/2017 717,351 85,113 0 85,113 75,549 9,565 641,803 1,567,689
53 6/1/2017 641,803 85,113 0 85,113 76,556 8,557 565,247 1,576,246
54 7/1/2017 565,247 85,113 0 85,113 77,577 7,537 487,670 1,583,783
55 8/1/2017 487,670 85,113 0 85,113 78,611 6,502 409,059 1,590,285
56 9/1/2017 409,059 85,113 0 85,113 79,659 5,454 329,400 1,595,739
57 10/1/2017 329,400 85,113 0 85,113 80,721 4,392 248,679 1,600,131
58 11/1/2017 248,679 85,113 0 85,113 81,797 3,316 166,881 1,603,447
59 12/1/2017 166,881 85,113 0 85,113 82,888 2,225 83,993 1,605,672
60 1/1/2018 83,993 85,113 0 83,993 82,873 1,120 0 1,606,792