COMERCIAL PRODUCCION

1. Proyeccion de Ventas 1. Programacion de Produccion (Reserva d

2. Plan de Ventas Seguridad PT)
3. Flujos de Ingresos 2. Planificacion Abastecimientos Q como $
4. Presupuesto de Ventas 3. Elabora Costos de Produccion
4. Presupuesto de Produccion

ADMINISTRATIVA PLAN DE INVERSIONES

1. Presupuesto Administrativa 1. Inversiones
2, Desinversiones
ON
ion de Produccion (Reserva de
)
on Abastecimientos Q como $us
stos de Produccion
o de Produccion
PLANIFICACION TRIBUTARIA
NVERSIONES 1. Impuesto a las Transacciones es
s comensado on el IUE.
iones 2, IVA-DF que es compensado con
IVA-CF
 DEMANDA DE POLERAS
Expresado en Docenas
X Y 12
Mes DR Dem Pron Dem Pron Dem Pron
13 ABR 325 692.58 8,311.01 8,311
14 MAY 355 722.53 8,670.38 8,670
15 JUN 394 752.48 9,029.76 9,030
16 JUL 425 782.43 9,389.14 9,389
17 AGO 455 812.38 9,748.51 9,749
18 SEP 494 842.32 10,107.89 10,108
19 OCT 524 872.27 10,467.26 10,467
20 NOV 548 902.22 10,826.64 10,827
21 DIC 575 932.17 11,186.02 11,186
22 ENE 598 962.12 11,545.39 11,545
23 FEB 627 992.06 11,904.77 11,905
24 MAR 655 1,022.01 12,264.14 12,264
 CUADRO DE REGRESIONES

Regresiones A B r r2 δ
Lineal 303.26 29.948 0.99794789 0.9959
Logaritmico 268.87 137.52 0.9606248 0.9228
Exponencial 324.11 0.0625 0.98792712 0.976
Potencial 297.1 0.2962 0.98122373 0.9628

Regresion Lineal r ≥1 r ≥ -1 r2 ≥ 1

Y = A ± B*x

Y = 303,26 + 29,948*X X = (13; 14; 15; 16; 17; 18; 19; 20; 21; 22; 23; 24)
 DEMANDA REAL G - 2022 - 2023
700

600

500

400

300

200

100

0
ABR MAY JUN JUL AGO SEP OCT NOV DIC ENE FEB MAR

Chart Title
700
19; 20; 21; 22; 23; 24)
600
f(x) = 297.101562272897 x^0.296171186804866
500 R² = 0.962837732061134
400

300

200

100

0
0 2 4 6 8 10 12 14
 PLAN DE VENTAS
Gestion 2022 - 2023
190 13%

IVA - DF
Mes Ventas Pron Q Ventas Brutas
ABR 8311 1,579,090 205,282
MAY 8670 1,647,300 214,149
JUN 9030 1,715,700 223,041
JUL 9389 1,783,910 231,908
AGO 9749 1,852,310 240,800
SEP 10108 1,920,520 249,668
OCT 10467 1,988,730 258,535
NOV 10827 2,057,130 267,427
DIC 11186 2,125,340 276,294
ENE 11545 2,193,550 285,162
FEB 11905 2,261,950 294,054
MAR 12264 2,330,160 302,921

ΔSyS = SMN21 - SMN20

SMN20

Planilla SyS Mar/22 = 48750 * (1+ΔSyS)

Planilla SyS G-22 - 23 = 49,714.89

Cargas Social Aguinaldo 8.33%

Primas 8.33%
Indem 8.33%
24.99%

Aportes Patronales Riesgo Prof 1.71%

Aporte Solidario 3%
CNS 10%
Pro-Vivienda 2%
16.71%
 87%

Ventas Netas
1,373,808 Ventas = Ventas Brutas - IVA DF
1,433,151
1,492,659
1,552,002
1,611,510
1,670,852
1,730,195
1,789,703
1,849,046
1,908,389
1,967,897
2,027,239

2164 - 2122 1.98%

2122

0 * (1+ΔSyS)

Bs
 Concepto ABR MAY

VENTAS BRUTAS 1,579,090 1,647,300

80% VENTAS CONTADO 1,263,272 1,317,840
20% VENTAS CREDITO 30 dias 315,818
TOTAL FLUJO DE INGRESO 1,263,272 1,633,658
3% IT 47,373 49,419
13% IVA - DF 205,282 214,149

Concepto ABR MAY

Sueldos y Salarios 49,715.00 49,715.00
24.99% Cargas Sociales 12,423.78 12,423.78
16.71% Aportes Patronales 8,307.38 8,307.38
Gastos de Publicidad 7,900.00
0.35% Gastos de Logistica y Transporte 5,526.82 5,765.55
25% Gastos Material de Escritorio 1,975.00 -
Depreciacion 6,850.00 6,850.00
IT 47,372.70 49,419.00
Total Presupuesto Comercial 140,070.67 132,480.71
13% IVA -CF 2,002.24 749.52
 FLUJOS DE INGRESOS
Gestion 2022 - 2023

JUN JUL AGO SEP OCT

1,715,700 1,783,910 1,852,310 1,920,520 1,988,730

1,372,560 1,427,128 1,481,848 1,536,416 1,590,984
329,460 343,140 356,782 370,462 384,104
1,702,020 1,770,268 1,838,630 1,906,878 1,975,088
51,471 53,517 55,569 57,616 59,662
223,041 231,908 240,800 249,668 258,535

PRESUPUESTO COMERCIAL
Gestion 2022 - 2023

JUN JUL AGO SEP OCT

49,715.00 49,715.00 49,715.00 49,715.00 49,715.00
12,423.78 12,423.78 12,423.78 12,423.78 12,423.78
8,307.38 8,307.38 8,307.38 8,307.38 8,307.38
8,690.00 9,559.00
6,004.95 6,243.69 6,483.09 6,721.82 6,960.56
- 2,172.50 - 2,389.75 -
6,850.00 7,606.85 8,204.17 8,204.17 8,204.17
51,471.00 53,517.30 55,569.30 57,615.60 59,661.90
134,772.11 148,676.49 140,702.71 154,936.50 145,272.78
780.64 2,223.80 842.80 2,427.17 904.87
NOV DIC ENE FEB MAR

2,057,130 2,125,340 2,193,550 2,261,950 2,330,160

1,645,704 1,700,272 1,754,840 1,809,560 1,864,128
397,746 411,426 425,068 438,710 452,390
2,043,450 2,111,698 2,179,908 2,248,270 2,316,518
61,714 63,760 65,807 67,859 69,905
267,427 276,294 285,162 294,054 302,921

NOV DIC ENE FEB MAR

49,715.00 49,715.00 49,715.00 49,715.00 49,715.00
12,423.78 12,423.78 12,423.78 12,423.78 12,423.78
8,307.38 8,307.38 8,307.38 8,307.38 8,307.38
10,514.90
7,199.96 7,438.69 7,677.43 7,916.83 8,155.56
- - - 2,628.73 -
8,204.17 8,204.17 8,204.17 8,204.17 8,204.17
61,713.90 63,760.20 65,806.50 67,858.50 69,904.80
147,564.18 149,849.22 152,134.25 167,569.28 156,710.69
935.99 967.03 998.07 2,737.86 1,060.22
TOTAL

23,455,690
18,764,552 VENTAS BRUTAS
4,225,106
22,989,658
703,671
3,049,240

TOTAL
596,580.00
149,085.34
99,688.52
36,663.90
82,094.92
9,165.98
93,790.21
703,670.70
1,770,739.56
16,630.22
80% CONTADO

20% CREDITO 30 DIAS

BOLIVIA: SALARIO MÍNIMO NACIONAL, 1991 - 2021
SALARIO MÍNIMO NACIONAL DECRETO SUPREMO
AÑO
(En bolivianos) (Número)
1991 120.00 22739
1992 135.00 23093
1993 160.00 23410
1994 190.00 23791
1995 205.00 24067
1996 223.00 24280
1997 240.00 24468
1998 300.00 1286 (1)
1999 330.00 145/99 (2)
2000 355.00 25679
2001 400.00 2158 (1)
2002 430.00 26547
2003 440.00 27049
2004 440.00 27049
2005 440.00 27049
2006 500.00 28700
2007 525.00 29116
2008 577.50 29473
2009 647.00 16
2010 679.50 497
2011 815.40 809
2012 1,000.00 1213
2013 1,200.00 1549
2014 1,440.00 1988
2015 1,656.00 2346
2016 1,805.00 2749
2017 2,000.00 3162
2018 2,060.00 3544
2019 2,122.00 3888
2020 2,122.00 3888
2021 2,164.00 4501
Fuente: Instituto Nacional de Estadística
Gaceta Oficial de Bolivia
(1)
Ley del Presupuesto General de la Nación.
(2)
Resolución Ministerial
Nota: La vigencia es a partir del 1 de enero para todas las gestiones a partir de la gestión 2007.
FECHA DE PROMULGACIÓN

01-03-91
06-03-92
16-02-93
30-05-94
10-07-95
20-04-96
14-01-97
20-02-98
18-03-99
25-02-00
12-01-01
14-03-02
26-05-03
26-05-03
26-05-03
01-05-06
01-05-07
05-03-08
19-02-09
01-05-10
02-03-11
01-05-12
10-04-13
01-05-14
01-05-15
01-05-16
01-05-17
01-05-18
01-05-19
01-05-19
01-05-21
 PRES

CONCEPTO ABR MAY

Asignacion Gerencial 6,900.00 6,900.00
Alquiler de Vivienda Socio 6,280.00 6,280.00
Sueldos y Salarios 44,667.00 44,667.00
24.99% Cargas Sociales 11,162.28 11,162.28
16.71% Aportes Patronales 7,463.86 7,463.86
Subsidio 6,000.00 6,000.00
Bonos Administrativos 6,500.00 6,500.00
Honorarios Profesionales Gte. Corporativo 2,500.00 2,500.00
Seguridad y Vigilancia 4,850.00 4,850.00
Telefonia y Comunicación 2,360.00 2,360.00
Depreciacion 2,850.00 2,850.00
Gastos Material de Escritorio 3,888.00 3,888.00
Gastos Material de limpieza 2,600.00 2,600.00
Energia Electrica 3,224.00 3,224.00
45% Gastos Generales 2,642.94 2,642.94
3% Gastos de Representacion 1,340.01 1,340.01
Total Presupuesto Administrativo 115,228.09 115,228.09
13% IVA -CF 2,374.06 2,374.06

SySG-22-23 = SyS Mar/22 * (1+ΔSyS)

SySG-22-23 = 44,667

Gastos Generales
 PRESUPUESTO ADMINISTRATIVO
Gestion 2022 - 2023

JUN JUL AGO SEP OCT NOV

6,900.00 6,900.00 6,900.00 6,900.00 6,900.00 6,900.00
6,280.00 6,280.00 6,280.00 6,280.00 6,280.00 6,280.00
44,667.00 44,667.00 44,667.00 44,667.00 44,667.00 44,667.00
11,162.28 11,162.28 11,162.28 11,162.28 11,162.28 11,162.28
7,463.86 7,463.86 7,463.86 7,463.86 7,463.86 7,463.86
6,000.00 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00
6,500.00 6,500.00 6,500.00 6,500.00 6,500.00 6,500.00
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
4,850.00 4,850.00 4,850.00 4,850.00 4,850.00 4,850.00
2,360.00 2,360.00 2,360.00 2,360.00 2,360.00 2,360.00
2,850.00 2,850.00 2,850.00 2,850.00 2,850.00 2,850.00
3,888.00 3,888.00 3,888.00 3,888.00 3,888.00 3,888.00
2,600.00 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00
3,224.00 3,224.00 3,224.00 3,224.00 3,224.00 3,224.00
2,642.94 2,642.94 2,642.94 2,642.94 2,642.94 2,642.94
1,340.01 1,340.01 1,340.01 1,340.01 1,340.01 1,340.01
115,228.09 113,228.09 113,228.09 113,228.09 113,228.09 113,228.09
2,374.06 2,374.06 2,374.06 2,374.06 2,374.06 2,374.06

S Mar/22 * (1+ΔSyS)

Bs

45% s/Gasto Material de Escritorio 3888 * 45% 1749.6

2% s/planilla de sueldos 44667 * 2% 893.34

2642.94
 DIC ENE FEB MAR TOTAL
6,900.00 6,900.00 6,900.00 6,900.00 82,800.00
6,280.00 6,280.00 6,280.00 6,280.00 75,360.00
44,667.00 44,667.00 44,667.00 44,667.00 536,004.00
11,162.28 11,162.28 11,162.28 11,162.28 133,947.40
7,463.86 7,463.86 7,463.86 7,463.86 89,566.27
2,000.00 2,000.00 2,000.00 - 44,000.00
6,500.00 6,500.00 6,500.00 6,500.00 78,000.00
2,500.00 2,500.00 2,500.00 2,500.00 30,000.00
4,850.00 4,850.00 4,850.00 4,850.00 58,200.00
2,360.00 2,360.00 2,360.00 2,360.00 28,320.00
2,850.00 2,850.00 2,850.00 2,850.00 34,200.00
3,888.00 3,888.00 3,888.00 3,888.00 46,656.00
2,600.00 2,600.00 2,600.00 2,600.00 31,200.00
3,224.00 3,224.00 3,224.00 3,224.00 38,688.00
2,642.94 2,642.94 2,642.94 2,642.94 31,715.28
1,340.01 1,340.01 1,340.01 1,340.01 16,080.12
111,228.09 111,228.09 111,228.09 109,228.09 1,354,737.07
2,374.06 2,374.06 2,374.06 2,374.06 28,488.74
 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
CASO 1 Pre-Natal Pre-Natal Pre-Natal
CASO 2 Lactancia Lactancia Lactancia Lactancia Lactancia Lactancia
CASO 3 Lactancia
CASO 1
CASO 2 Natalidad
CASO 3 Natalidad
 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22
Pre-Natal Pre-Natal Lactancia Lactancia Lactancia Lactancia Lactancia Lactancia
Lactancia Lactancia Lactancia Lactancia Lactancia Lactancia
Lactancia Lactancia Lactancia Lactancia Lactancia Lactancia Lactancia Lactancia
Natalidad

N Casos 3 3 3 2 2
Costo Subsidio 2000 6,000 6,000 6,000 4,000 4,000
 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23
Lactancia Lactancia Lactancia Lactancia Lactancia Lactancia

Lactancia Lactancia Lactancia

2 2 2 1 1 1 0
4,000 4,000 4,000 2,000 2,000 2,000 -
May-23
 REQUERIMIENTO DE MP
Gestion 2022 - 2023
5%

Pronostico Reserva de
Mes Ventas Q Seguridad 5%

ABR 8,311 416

MAY 8,670 434
JUN 9,030 452
JUL 9,389 469
AGO 9,749 487
SEP 10,108 505
OCT 10,467 523
NOV 10,827 541
DIC 11,186 559
ENE 11,545 577
FEB 11,905 595
MAR 12,264 613
TOTAL

PRO

PRODUCTOS ABR MAY

Tela 6,399
500 Hilo 254

PROGRAMA

PRODUCTOS ABR MAY

10 Tela 63,990
80 Hilo 20,320
Total 84,310
 CONCEPTOS CU ABR
COSTO DIRECTO 28.91 252,294.00
MP 20.03 174,830.78
Tela 17.27 150,725.18
Hilo 2.76 24,105.60
MOD 5.83 50,869.42
SyS Bono Prod 4.11 35,899.38
24.99% Cargas Sociales 1.03 8,971.25
16.71% Aportes Patronales 0.69 5,998.79
GFD 3.05 26,593.80
Depreciaicion Maquinaria 1.89 16,521.93
Energia Electrica 1.04 9,064.46
Alimentacion 0.12 1,007.42
GIF 1.67 14,546.91
Mantenimiento Maq y Equip 0.06 500.81
Etiquetas 1.31 11,388.74
Embalaje 0.30 2,657.37
Costo Unitario Total 30.58 30.58
Total Costo de Produccion 266,840.91
Total Produccion 8,727

CONCEPTO ABR MAY

Sueldos y Salarios 35,899.38 37,450.20
Cargas Sociales 8,971.25 9,358.81
Aportes Patronales 5,998.79 6,257.93
Depreciacion 20,450.00 20,450.00
Energia Electrica 12,896.00 12,896.00
Alimentacion 1,404.00 1,462.50
Mantenimiento Maq y Equip 2,850.00
Etiquetas 13,140.00 13,680.00
0.35 Embalaje 3,054.45 3,186.40
MP - 84,310.00
Total Presupuesto Produccion 104,663.87 189,051.84
13% IVA -CF 4,334.78 15,019.54
Etiqueta
Etiqueta = Produccion Poleras 129,622.00
120 Und/Paq 120.00

Q Paquetes Abr/22 = Prod Abr-22 / 120 Und/Paq 72.73

Q Paquetes May/22 = Prod May-22 / 120 Und/Paq 75.87
Q Paquetes Jun/22 = Prod Jun-22 / 120 Und/Paq 79.02
Q Paquetes Jul/22 = Prod Jul-22 / 120 Und/Paq 82.15
Q Paquetes Ago/22 = Prod Ago-22 / 120 Und/Paq 85.30
Q Paquetes Sep/22 = Prod Sep-22 / 120 Und/Paq 88.44
Q Paquetes Oct/22 = Prod Oct-22 / 120 Und/Paq 91.58
Q Paquetes Nov/22 = Prod Nov-22 / 120 Und/Paq 94.73
Q Paquetes Dic/22 = Prod Dic-22 / 120 Und/Paq 97.88
Q Paquetes Ene/23 = Prod Ene-23 / 120 Und/Paq 101.02
Q Paquetes Feb/23 = ProdFeb-23 / 120 Und/Paq 104.17
Q Paquetes Mar/23 = Prod Mar-23 / 120 Und/Paq 107.31
 2 20

Reserva de Total Prog Und TOTAL MP REQUERIDA PROD INVENTARIO INICIAL

Seguridad 5% Produccion Tela 2 mts2 Hilo 20 mts/pol Tela 2 mts2
416 8,727 17,454 174,540 12800
434 9,104 18,208 182,080 1745
452 9,482 18,964 189,640 1821
469 9,858 19,716 197,160 1896
487 10,236 20,472 204,720 1972
505 10,613 21,226 212,260 2047
523 10,990 21,980 219,800 2123
541 11,368 22,736 227,360 2198
559 11,745 23,490 234,900 2274
577 12,122 24,244 242,440 2349
595 12,500 25,000 250,000 2424
613 12,877 25,754 257,540 2500
129,622 259,244 2,592,440 36,149

PROGRAMACION DE ABASTECIMIENTOS EXPRESADO EN UND PROD

GESTION 2022 - 2023

JUN JUL AGO SEP OCT

18,284 19,039 19,792 20,547 21,302
366 381 396 411 426

PROGRAMACION DE ABASTECIMIENTOS EXPRESADO EN BOLIVIANOS

GESTION 2022 - 2023

JUN JUL AGO SEP OCT

182,840 190,390 197,920 205,470 213,020
29,280 30,480 31,680 32,880 34,080
212,120 220,870 229,600 238,350 247,100

COSTO DE PRODCCION
 GESTION 2022 - 2023

MAY JUN JUL AGO SEP

263,192.92 274,120.74 284,990.75 295,918.57 306,817.49
182,383.34 189,955.94 197,488.46 205,061.06 212,613.62
157,236.39 163,764.88 170,258.83 176,787.32 183,298.53
25,146.95 26,191.05 27,229.64 28,273.74 29,315.09
53,066.94 55,270.29 57,461.98 59,665.33 61,862.85
37,450.20 39,005.14 40,551.86 42,106.80 43,657.62
9,358.81 9,747.39 10,133.91 10,522.49 10,910.04
6,257.93 6,517.76 6,776.22 7,036.05 7,295.19
27,742.64 28,894.52 30,040.30 31,192.18 32,341.02
17,235.67 17,951.30 18,663.14 19,378.77 20,092.50
9,456.03 9,848.65 10,239.19 10,631.81 11,023.38
1,050.94 1,094.57 1,137.97 1,181.61 1,225.13
15,175.33 15,805.41 16,432.16 17,062.25 17,690.66
522.44 544.13 565.71 587.40 609.04
11,880.72 12,374.01 12,864.69 13,357.98 13,849.97
2,772.17 2,887.27 3,001.76 3,116.86 3,231.66
30.58 30.58 30.58 30.58 30.58
278,368.25 289,926.15 301,422.91 312,980.82 324,508.15
9,104 9,482 9,858 10,236 10,613

PRESUPUESTO PRODUCCION
Gestion 2022 - 2023

JUN JUL AGO SEP OCT

39,005.14 40,551.86 42,106.80 43,657.62 45,208.45
9,747.39 10,133.91 10,522.49 10,910.04 11,297.59
6,517.76 6,776.22 7,036.05 7,295.19 7,554.33
20,450.00 20,450.00 20,450.00 20,450.00 20,450.00
12,896.00 12,896.00 12,896.00 12,896.00 12,896.00
1,404.00 1,462.50 1,462.50 1,462.50 1,462.50
2,850.00
14,220.00 14,760.00 15,300.00 15,840.00 16,560.00
3,318.70 3,450.30 3,582.60 3,714.55 3,846.50
212,120.00 220,870.00 229,600.00 238,350.00 247,100.00
319,678.99 331,350.78 345,806.43 354,575.90 366,375.37
31,714.63 32,947.04 34,539.84 35,394.20 36,642.45
1,080.18 Paquetes Costo Etiqueta = 180 Bs/Paq * 1080 Paq

Costo Etiqueta = 194,400.00

73 Paquetes Costo Etiquetas Abr-22 = Q Paquetes Abr-22 * 180 Bs/Paq

76 Paquetes Costo Etiquetas May-22 = Q Paquetes May-22 * 180 Bs/Paq
79 Paquetes Costo Etiquetas Jun-22 = Q Paquetes Jun-22 * 180 Bs/Paq
82 Paquetes Costo Etiquetas Jul-22 = Q Paquetes Jul-22 * 180 Bs/Paq
85 Paquetes Costo Etiquetas Ago-22 = Q Paquetes Ago-22 * 180 Bs/Paq
88 Paquetes Costo Etiquetas Sep-22 = Q Paquetes Sep-22 * 180 Bs/Paq
92 Paquetes Costo Etiquetas Oct-22 = Q Paquetes Oct-22 * 180 Bs/Paq
95 Paquetes Costo Etiquetas Nov-22 = Q Paquetes Nov-22 * 180 Bs/Paq
98 Paquetes Costo Etiquetas Dic-22 = Q Paquetes Dic-22 * 180 Bs/Paq
101 Paquetes Costo Etiquetas Ene-23 = Q Paquetes Ene-23 * 180 Bs/Paq
104 Paquetes Costo Etiquetas Feb-23 = Q Paquetes Feb-23 * 180 Bs/Paq
107 Paquetes Costo Etiquetas Mar-23 = Q Paquetes Mar-23 * 180 Bs/Paq
 10% 10%
NVENTARIO INICIAL INVENTARIO FINAL COMPRAS
Hilo 20 mts/pol Tela 2 mts2 Hilo 20 mts/pol Tela 2 mts2 Hilo 20 mts/pol
65000 1745 17454 6,399 126,994
17454 1821 18208 18,284 182,834
18208 1896 18964 19,039 190,396
18964 1972 19716 19,792 197,912
19716 2047 20472 20,547 205,476
20472 2123 21226 21,302 213,014
21226 2198 21980 22,055 220,554
21980 2274 22736 22,812 228,116
22736 2349 23490 23,565 235,654
23490 2424 24244 24,319 243,194
24244 2500 25000 25,076 250,756
25000 2575 25754 25,829 258,294
298,490 25,924 259,244 249,019 2,553,194

EXPRESADO EN UND PRODUCTO

2023

NOV DIC ENE FEB MAR

22,055 22,812 23,565 24,319 25,076
441 456 471 486 502

DO EN BOLIVIANOS

NOV DIC ENE FEB MAR

220,550 228,120 235,650 243,190 250,760
35,280 36,480 37,680 38,880 40,160
255,830 264,600 273,330 282,070 290,920
 OCT NOV DIC ENE FEB
317,716.40 328,644.23 339,543.14 350,442.06 361,369.89
220,166.18 227,738.78 235,291.34 242,843.90 250,416.49
189,809.75 196,338.24 202,849.46 209,360.67 215,889.16
30,356.43 31,400.54 32,441.88 33,483.23 34,527.33
64,060.37 66,263.72 68,461.25 70,658.77 72,862.12
45,208.45 46,763.39 48,314.22 49,865.04 51,419.98
11,297.59 11,686.17 12,073.72 12,461.27 12,849.85
7,554.33 7,814.16 8,073.31 8,332.45 8,592.28
33,489.85 34,641.73 35,790.56 36,939.39 38,091.27
20,806.24 21,521.87 22,235.60 22,949.34 23,664.96
11,414.96 11,807.58 12,199.16 12,590.74 12,983.35
1,268.65 1,312.28 1,355.80 1,399.32 1,442.96
18,319.08 18,949.16 19,577.58 20,205.99 20,836.08
630.67 652.37 674.00 695.63 717.33
14,341.95 14,835.24 15,327.23 15,819.21 16,312.50
3,346.46 3,461.56 3,576.35 3,691.15 3,806.25
30.58 30.58 30.58 30.58 30.58
336,035.48 347,593.39 359,120.72 370,648.05 382,205.96
10,990 11,368 11,745 12,122 12,500

ON

NOV DIC ENE FEB MAR

46,763.39 48,314.22 49,865.04 51,419.98 52,970.81
11,686.17 12,073.72 12,461.27 12,849.85 13,237.41
7,814.16 8,073.31 8,332.45 8,592.28 8,851.42
20,450.00 20,450.00 20,450.00 20,450.00 20,450.00
12,896.00 12,896.00 12,896.00 12,896.00 12,896.00
1,345.50 1,462.50 1,462.50 1,345.50 1,462.50
2,850.00
17,100.00 17,640.00 18,180.00 18,720.00 19,260.00
3,978.80 4,110.75 4,242.70 4,375.00 4,506.95
255,830.00 264,600.00 273,330.00 282,070.00 290,920.00
377,864.02 392,470.50 401,219.97 412,718.62 424,555.09
37,849.54 39,462.70 40,314.46 41,522.85 42,775.91
s/Paq * 1080 Paq

Bs

= Q Paquetes Abr-22 * 180 Bs/Paq 13,140 Bs

= Q Paquetes May-22 * 180 Bs/Paq 13,680 Bs
= Q Paquetes Jun-22 * 180 Bs/Paq 14,220 Bs
Q Paquetes Jul-22 * 180 Bs/Paq 14,760 Bs
= Q Paquetes Ago-22 * 180 Bs/Paq 15,300 Bs
= Q Paquetes Sep-22 * 180 Bs/Paq 15,840 Bs
= Q Paquetes Oct-22 * 180 Bs/Paq 16,560 Bs
= Q Paquetes Nov-22 * 180 Bs/Paq 17,100 Bs
= Q Paquetes Dic-22 * 180 Bs/Paq 17,640 Bs
= Q Paquetes Ene-23 * 180 Bs/Paq 18,180 Bs
= Q Paquetes Feb-23 * 180 Bs/Paq 18,720 Bs
= Q Paquetes Mar-23 * 180 Bs/Paq 19,260 Bs
 IF = II + Compras - Produccion
Compras = IF - II + Produccion

TOTAL
223,190
4,590

TOTAL
2,231,900
367,200
2599100
 MAR TOTAL MP
372,268.80 3,747,318.99 Req MP Tela 259,244
257,969.06 2,596,758.95 II Tela 12800
222,400.38 2,238,718.80 Q PU
35,568.68 358,040.15 II Tela 12800 8.5
75,059.64 755,562.67 Compras 246,444 10
52,970.81 533,212.89 Total Costo MP Tela
13,237.41 133,249.90
8,851.42 89,099.87 Req MP Hilo 2,592,440
39,240.11 394,997.37 II Hilo 65000
24,378.70 245,400.00 Q PU
13,374.93 134,634.24 II Hilo 65000 0.11
1,486.48 14,963.13 Compras 2,527,440 0.16
21,464.49 216,065.11 Total Costo MP Hilo
738.96 7,438.50
16,804.49 169,156.71 MOD CANTIDAD PRODUCCIO
3,921.05 39,469.90
30.58 N Op = 12 Trab SyS = 3800 Bs/Trab-mes
393,733.29 3,963,384.10
12,877 129,622 Produccion Estandar Anual/Trab =

N Op Requeridos = Cantidad Prod Planificada

Prod Estandar Anual/Trab

TOTAL Costo MOD 9 Op = (((SyS+Bono Prod)*Δsalarial

533,212.89
133,249.90 Costo MOD 9 Op = (((3800+850)*(1+1,98%)*9*
89,099.87
245,400.00 Costo MOD 9 Op = 533,212.89
154,752.00
17,199.00 Costo MOD 10 Op = ((3800+850)*(1+1,98%)*10*
8,550.00
194,400.00 Costo MOD 10 Op = 569,048.40
45,367.70
2,599,100.00 CFD
4,020,331.37 Depreciacion = (Dep Maq Costura + Dep Ma
392,517.93
- Depreciacion = 245,400.00
-
EE = 16120 Bs/mes *12 meses/año *80% * 87%

EE = 134,634.24 Bs/año

Alimentacion Al Personal = 6,50 Bs/Trab-dia * 9 Op * 29

Alimentacion Al Personal = 14,963.13

GIF

Mantenimiento Maq y Equip = 2850 Bs/Cuatrimestre * 3 Cua

Mantenimiento Maq y Equip = 7,438.50

CU Etiquetas = 180 Bs/Paquete * 87%

120 Und/Paquete

Costo Total Etiqueta = 1,31 Bs/Etiqueta * 129622 Po

Costo Total Etiqueta = 169,156.71

Embalaje = 0,35 Bs/Und *87%

Embalaje = 0.30
 Costo Neto
87% 94,656.00
87% 2,144,062.80
al Costo MP Tela 2,238,718.80

Costo Neto
87% 6,220.50
87% 351,819.65
al Costo MP Hilo 358,040.15

NTIDAD PRODUCCION 129,622 Poleras

S = 3800 Bs/Trab-mes Bono Prod = 850 Bs/Trab-mes Prod Estandar = 6 Poleras/h-h Jornada Lab = 8 hrs/dia

8 hrs*294 dias/año * 6 Poleras/h-h 14,112 Poleras/Trab-año

9 Op
ntidad Prod Planificada 129622 9.19 Op
d Estandar Anual/Trab 14112
10 Op

yS+Bono Prod)*Δsalarial * N Op * 12 meses/año)+(2*NHE*(SyS+Bono Prod)*Δsalarial * 12 meses/año)/(8 hrs/dia*Dias Lab/a

800+850)*(1+1,98%)*9*12)+(2*435,5*(3800+850)*(1+1,98%)*12)/(8*294))

Bs/año

800+850)*(1+1,98%)*10*12)

Bs/año

p Maq Costura + Dep Maq Ojal)*12 meses

/año *80% * 87% EE = 16120 Bs/mes

0 Bs/Trab-dia * 9 Op * 294 dias/año *87%

Bs/año

0 Bs/Cuatrimestre * 3 Cuatrimestres/año * 87%

Bs/año

1.31 Bs/Etiqueta

1 Bs/Etiqueta * 129622 Poleras/Año

Bs/año
rnada Lab = 8 hrs/dia Dias Lab Año = 294 dias/año
25 ˂ minutos ˂ 55 minutos = 0,5 HE
Prod H Ord Prod HE HE HE 55 ˂ minutos = 1 HE
Prod HE 127,008 2,614 435.67 435.5 25 > minutos = No se considera HE
0,67 * 60 40.2

Prod HOs

s/año)/(8 hrs/dia*Dias Lab/año))

80% Produccion
20% Administrativa 38,688.00
 CONCEPTO ABR MAY
Mantenimiento Inmuebles
Show Room
Total Inversiones - -
IVA -CF

Depreciacion Activo Fijo Valor Incorporacion

Show Room 650,000.00
 PLAN DE INVERSIONES
Expresado en Bolivianos

JUN JUL AGO SEP OCT NOV

47,500.00
650,000.00
- 650,000.00 47,500.00 - - -

Depreciacion Mes Fecha Vida Util Inmueble

756.85 17 Jul-22 % de Depreciaicion
1,354.17 Aug-22
1,354.17 Sep-22 16,250.00 365
1,354.17 Oct-22
1,354.17 Nov-22 16,250.00
1,354.17 Dec-22
1,354.17 Jan-23
1,354.17 Feb-23
1,354.17 Mar-23
DIC ENE FEB MAR TOTAL
47,500.00 95,000.00
650,000.00
47,500.00 - - - 745,000.00

40 años
2.50% año

44.52
756.85 Dep/17 dias julio
1,354.17 Dep/mes
 CONCEPTO ABR MAY
Compras de toda la
Planificacion
IVA - CF 488,711.00 301,572.00
Plan de Ventas IVA - DF 205,282.00 214,149.00
SALDO AFC 283,429.00 87,423.00
SALDO A FISCO

IVA - CF > IVA - DF

IVA - CF ˂ IVA - DF

CONCEPTO ABR MAY

IUE (IT Pagodo por Anticipado) 250,000.00 202,627.00
IT 47,373.00 49,419.00
SALDO AFC 202,627.00 153,208.00
SALDO A FISCO
 PLANIFICACION TRIBUTARIA IVA
Expresado en Bolivianos

JUN JUL AGO SEP OCT

122,292.00 37,545.00 37,757.00 40,195.00 39,921.00

223,041.00 231,908.00 240,800.00 249,668.00 258,535.00

100,749.00 194,363.00 203,043.00 209,473.00 218,614.00

Saldo a favor del Contribuyente

Saldo a favor del Fisco

PLANIFICACION TRIBUTARIA IT
Expresado en Bolivianos

JUN JUL AGO SEP OCT

153,208.00 101,737.00 48,220.00
51,471.00 53,517.00 55,569.00 57,616.00 59,662.00
101,737.00 48,220.00
7,349.00 57,616.00 59,662.00
IA IVA

NOV DIC ENE FEB MAR

41,160.00 42,804.00 43,687.00 46,635.00 46,210.00

267,427.00 276,294.00 285,162.00 294,054.00 302,921.00

226,267.00 233,490.00 241,475.00 247,419.00 256,711.00

RIA IT

NOV DIC ENE FEB MAR

61,714.00 63,760.00 65,807.00 67,859.00 69,905.00

61,714.00 63,760.00 65,807.00 67,859.00 69,905.00

TOTAL

1,288,489.00
3,049,241.00
370,852.00
2,131,604.00

TOTAL
755,792.00
703,672.00
505,792.00
453,672.00
 PRESTAMOS PARA CAPITAL DE INVERSIO

BNB
550,000.00 Bs

Trimestral Mes Saldo Prestamo Amortizacion

7/20/2017 0 0 550,000.00
8/20/2017 1 550,000.00
9/20/2017 2 550,000.00
10/20/2017 1 3 550,000.00
11/20/2017 4 550,000.00
12/20/2017 5 550,000.00
1/20/2018 2 6 550,000.00
2/20/2018 7 550,000.00
3/20/2018 8 550,000.00
4/20/2018 3 9 550,000.00 14,473.68
5/20/2018 10 535,526.32
6/20/2018 11 535,526.32
7/20/2018 4 12 535,526.32 14,473.68
8/20/2018 13 521,052.64
9/20/2018 14 521,052.64
10/20/2018 5 15 521,052.64 14,473.68
11/20/2018 16 506,578.96
12/20/2018 17 506,578.96
1/20/2019 6 18 506,578.96 14,473.68
2/20/2019 19 492,105.28
3/20/2019 20 492,105.28
4/20/2019 7 21 492,105.28 14,473.68
5/20/2019 22 477,631.60
6/20/2019 23 477,631.60
7/20/2019 8 24 477,631.60 14,473.68
8/20/2019 25 463,157.92
9/20/2019 26 463,157.92
10/20/2019 9 27 463,157.92 14,473.68
11/20/2019 28 448,684.24
12/20/2019 29 448,684.24
1/20/2020 10 30 448,684.24 14,473.68
2/20/2020 31 434,210.56
3/20/2020 32 434,210.56
4/20/2020 11 33 434,210.56 14,473.68
5/20/2020 34 419,736.88
 6/20/2020 35 419,736.88
7/20/2020 12 36 419,736.88 14,473.68
8/20/2020 37 405,263.20
9/20/2020 38 405,263.20
10/20/2020 13 39 405,263.20 14,473.68
11/20/2020 40 390,789.52
12/20/2020 41 390,789.52
1/20/2021 14 42 390,789.52 14,473.68
2/20/2021 43 376,315.84
3/20/2021 44 376,315.84
4/20/2021 15 45 376,315.84 14,473.68
5/20/2021 46 361,842.16
6/20/2021 47 361,842.16
7/20/2021 16 48 361,842.16 14,473.68
8/20/2021 49 347,368.48
9/20/2021 50 347,368.48
10/20/2021 17 51 347,368.48 14,473.68
11/20/2021 52 332,894.80
12/20/2021 53 332,894.80
1/20/2022 18 54 332,894.80 14,473.68
2/20/2022 55 318,421.12
3/20/2022 56 318,421.12
4/20/2022 19 57 318,421.12 14,473.68
5/20/2022 58 303,947.44
6/20/2022 59 303,947.44
7/20/2022 20 60 303,947.44 14,473.68
8/20/2022 61 289,473.76
9/20/2022 62 289,473.76
10/20/2022 21 63 289,473.76 14,473.68
11/20/2022 64 275,000.08
12/20/2022 65 275,000.08
1/20/2023 22 66 275,000.08 14,473.68
2/20/2023 67 260,526.40
3/20/2023 68 260,526.40
4/20/2023 23 69 260,526.40 14,473.68
5/20/2023 70 246,052.72
6/20/2023 71 246,052.72
7/20/2023 24 72 246,052.72 14,473.68
8/20/2023 73 231,579.04
9/20/2023 74 231,579.04
10/20/2023 25 75 231,579.04 14,473.68
11/20/2023 76 217,105.36
12/20/2023 77 217,105.36
 1/20/2024 26 78 217,105.36 14,473.68
2/20/2024 79 202,631.68
3/20/2024 80 202,631.68
4/20/2024 27 81 202,631.68 14,473.68
5/20/2024 82 188,158.00
6/20/2024 83 188,158.00
7/20/2024 28 84 188,158.00 14,473.68
8/20/2024 85 173,684.32
9/20/2024 86 173,684.32
10/20/2024 29 87 173,684.32 14,473.68
11/20/2024 88 159,210.64
12/20/2024 89 159,210.64
1/20/2025 30 90 159,210.64 14,473.68
2/20/2025 91 144,736.96
3/20/2025 92 144,736.96
4/20/2025 31 93 144,736.96 14,473.68
5/20/2025 94 130,263.28
6/20/2025 95 130,263.28
7/20/2025 32 96 130,263.28 14,473.68
8/20/2025 97 115,789.60
9/20/2025 98 115,789.60
10/20/2025 33 99 115,789.60 14,473.68
11/20/2025 100 101,315.92
12/20/2025 101 101,315.92
1/20/2026 34 102 101,315.92 14,473.68
2/20/2026 103 86,842.24
3/20/2026 104 86,842.24
4/20/2026 35 105 86,842.24 14,473.68
5/20/2026 106 72,368.56
6/20/2026 107 72,368.56
7/20/2026 36 108 72,368.56 14,473.68
8/20/2026 109 57,894.88
9/20/2026 110 57,894.88
10/20/2026 37 111 57,894.88 14,473.68
11/20/2026 112 43,421.20
12/20/2026 113 43,421.20
1/20/2027 38 114 43,421.20 14,473.68
2/20/2027 115 28,947.52
3/20/2027 116 28,947.52
4/20/2027 39 117 28,947.52 14,473.68
5/20/2027 118 14,473.84
6/20/2027 119 14,473.84
7/20/2027 40 120 14,473.84 14,473.84
 PRESTAMOS HIPOTECARIO

BNB
650,000.00 Bs

Semestral Mes Saldo Prestamo Amortizacion

7/15/2022 0 0 650,000.00
8/15/2022 1 650,000.00
9/15/2022 2 650,000.00
10/15/2022 3 650,000.00
11/15/2022 4 650,000.00
12/15/2022 5 650,000.00
1/15/2023 1 6 650,000.00 21,666.67
2/15/2023 7 628,333.33
3/15/2023 8 628,333.33
4/15/2023 9 628,333.33
5/15/2023 10 628,333.33
6/15/2023 11 628,333.33
7/15/2023 2 12 628,333.33 21,666.67
8/15/2023 13 606,666.66
9/15/2023 14 606,666.66
10/15/2023 15 606,666.66
11/15/2023 16 606,666.66
12/15/2023 17 606,666.66
1/15/2024 3 18 606,666.66 21,666.67
2/15/2024 19 584,999.99
3/15/2024 20 584,999.99
4/15/2024 21 584,999.99
5/15/2024 22 584,999.99
6/15/2024 23 584,999.99
7/15/2024 4 24 584,999.99 21,666.67
8/15/2024 25 563,333.32
9/15/2024 26 563,333.32
AL DE INVERSION

10 años N Pagos = 10 años * 4 Trim/año

i anual = 7.50% año
i mensual = 0.63% mes Amortizacion = Deuda
Intereses Cuota N Pagos - Periodo de Gracia

3,437.50
3,437.50
3,437.50 10,312.50 Interes PL 1 1,899.67
3,437.50 Intereses por Pagar
3,437.50
3,437.50 10,312.50 Interes PL 1 1,899.67
3,437.50 Intereses por Pagar
3,437.50
3,437.50 24,786.18 Interes PL 1 1,899.67
3,347.04 Intereses por Pagar
3,347.04
3,347.04 24,514.80 Prestamo LP 1 14,473.68
3,256.58 Interese por Pagar 5,699.01
3,256.58 Bancos
3,256.58 24,243.42
3,166.12
3,166.12
3,166.12 23,972.04
3,075.66
3,075.66
3,075.66 23,700.65
2,985.20
2,985.20
2,985.20 23,429.27
2,894.74
2,894.74
2,894.74 23,157.89
2,804.28
2,804.28
2,804.28 22,886.51
2,713.82
2,713.82
2,713.82 22,615.13
2,623.36
2,623.36
2,623.36 22,343.75
2,532.90
2,532.90
2,532.90 22,072.37
2,442.43
2,442.43
2,442.43 21,800.98
2,351.97
2,351.97
2,351.97 21,529.60
2,261.51
2,261.51
2,261.51 21,258.22
2,171.05
2,171.05
2,171.05 20,986.84
2,080.59
2,080.59
2,080.59 20,715.46
1,990.13
1,990.13
1,990.13 20,444.08
1,899.67
1,899.67
1,899.67 20,172.69
1,809.21
1,809.21
1,809.21 19,901.31
1,718.75
1,718.75
1,718.75 19,629.93
1,628.29
1,628.29
1,628.29 19,358.55
1,537.83
1,537.83
1,537.83 19,087.17
1,447.37
1,447.37
1,447.37 18,815.79
1,356.91
1,356.91
1,356.91 18,544.41
1,266.45
1,266.45
1,266.45 18,273.02
1,175.99
1,175.99
1,175.99 18,001.64
1,085.53
1,085.53
1,085.53 17,730.26
995.07
995.07
995.07 17,458.88
904.61
904.61
904.61 17,187.50
814.15
814.15
814.15 16,916.12
723.69
723.69
723.69 16,644.74
633.22
633.22
633.22 16,373.35
542.76
542.76
542.76 16,101.97
452.30
452.30
452.30 15,830.59
361.84
361.84
361.84 15,559.21
271.38
271.38
271.38 15,287.83
180.92
180.92
180.92 15,016.45
90.46
90.46
90.46 14,745.22
TECARIO
N Pagos = 15 años * 2 Sem/año
15 años
i anual = 6.00% año Amortizacion = Deuda
i mensual = 0.50% mes N Pagos - Periodo de Gracia
Intereses Cuota

3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00 41,166.67
3,141.67
3,141.67
3,141.67 Prestamoss LP Apr-22 May-22
3,141.67 Prestamo 1 LP 1,990.13 1,899.67
3,141.67 Prestamo 2 LP
3,141.67 40,516.67 Total 1,990.13 1,899.67
3,033.33
3,033.33
3,033.33
3,033.33
3,033.33 Prestamoss LP Apr-22 May-22
3,033.33 39,866.67 Prestamo 1 LP 20,444.08
2,925.00 Prestamo 2 LP
2,925.00 Total 20,444.08 -
2,925.00
2,925.00
2,925.00
2,925.00 39,216.67
2,816.67
2,816.67
 40 Trimestres

Deuda 550,000.00 14,473.68 Bs

agos - Periodo de Gracia 40 - 2

1,899.67

1,899.67

1,899.67

20,172.69
 30 Semestres

Deuda 650,000.00 21,666.67 Bs

agos - Periodo de Gracia 30

Costo Financiero G - 2022 - 2023

Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

1,899.67 1,899.67 1,809.21 1,809.21 1,809.21 1,718.75 1,718.75
3,250.00 3,250.00 3,250.00 3,250.00 3,250.00
1,899.67 1,899.67 5,059.21 5,059.21 5,059.21 4,968.75 4,968.75

PLAN DE PAGOS FINANCIAMIENTO G - 2022 - 2023

Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

20,172.69 19,901.31

- 20,172.69 - - 19,901.31 - -
Jan-23 Feb-23 Mar-23 Total
1,718.75 1,628.29 1,628.29 21,529.61
3,250.00 3,141.67 3,141.67 25,783.33
4,968.75 4,769.96 4,769.96 47312.9443

Jan-23 Feb-23 Mar-23 Total

19,629.93 80,148.02
41,166.67 41,166.67
60,796.60 - - 121314.685
 PRESUPUESTO FINANCIERO G - 2022 - 2023
LINEA DE CREDITO

GESTION MONTO
N OPERACIÓN TASA APERTURA PLAZO VCTO. CONTRATADO
10005825 5% 5/20/2021 300 3/16/2022 180,000.00
10008787 5% 8/8/2021 300 6/4/2022 190,000.00
10009782 5% 10/10/2021 300 8/6/2022 280,000.00
OP 1 5% 5/3/2022 300 2/27/2023 84,310.00
OP 2 5% 6/1/2022 300 3/28/2023 212,120.00
OP 3 5% 7/1/2022 300 4/27/2023 220,870.00
OP 4 5% 8/1/2022 300 5/28/2023 229,600.00
OP 5 5% 9/1/2022 300 6/28/2023 238,350.00
OP 6 5% 10/3/2022 300 7/30/2023 247,100.00
OP 7 5% 11/3/2022 300 8/30/2023 255,830.00
OP 8 5% 12/1/2022 300 9/27/2023 264,600.00
OP 9 5% 1/3/2023 300 10/30/2023 273,330.00
OP 10 5% 2/1/2023 300 11/28/2023 282,070.00
OP 11 5% 3/1/2023 300 12/26/2023 290,920.00
G - 2022 - 2023

MONTO TOTAL 31 30 31 31
PAGADO SALDO INTERESES May-21 Jun-21 Jul-21 Aug-21
180,000.00 7,500.00 275.00 750.00 775.00 775.00
190,000.00 7,916.67 606.94
280,000.00 11,666.67
84,310.00 3,512.92
212,120.00 8,838.33
220,870.00 9,110.89
229,600.00 9,566.67
238,350.00 9,567.10
247,100.00 10,295.83
255,830.00 10,659.58
264,600.00 11,025.00
273,330.00 11,388.75
282,070.00 11,752.92
290,920.00 12,121.67
 30 31 30 31 31 28 31 30
Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22
750.00 775.00 750.00 775.00 775.00 700.00 400.00
791.67 818.06 791.67 818.06 818.06 738.89 818.06 791.67
816.67 1,166.67 1,205.56 1,205.56 1,088.89 1,205.56 1,166.67

1,958.33
 31 30 31 31 30 31 30
May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22

818.06 105.56
1,205.56 1,166.67 1,205.56 233.33
327.87 351.29 363.00 363.00 351.29 363.00 351.29
854.37 913.29 913.29 883.83 913.29 883.83
920.29 920.29 920.29 920.29 920.29
956.67 956.67 988.56 956.67
960.02 960.02 960.02
960.94 1,029.58
959.36

2,351.48 2,477.89 3,402.14 3,386.59 4,072.10 5,106.11 6,061.05

 31 31 28 31 30 31 30
Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23

363.00 363.00 316.16

913.29 913.29 824.91 824.91
920.29 920.29 920.29 920.29 828.26
988.56 988.56 892.89 988.56 956.67 892.89
960.02 960.02 960.02 960.02 960.02 960.02 926.92
1,063.90 1,063.90 960.94 1,063.90 1,029.58 1,063.90 1,029.58
1,101.49 1,101.49 994.89 1,101.49 1,065.96 1,101.49 1,065.96
1,102.50 1,139.25 1,029.00 1,139.25 1,102.50 1,139.25 1,102.50
1,062.95 1,062.95 1,176.84 1,138.88 1,176.84 1,138.88
1,057.76 1,214.47 1,175.29 1,214.47 1,175.29
1,212.17 1,212.17 1,252.57 1,212.17
7,413.06 8,512.76 9,019.83 10,601.89
 31 31 30 31 30 31
Total Pago
Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
187,500.00
197,916.67
291,666.67
87,822.92
220,958.33
229,980.89
239,166.67
247,917.10
1,029.58 257,395.83
1,101.49 1,065.96 266,489.58
1,139.25 1,139.25 992.25 275,625.00
1,176.84 1,176.84 1,138.88 1,138.88 284,718.75
1,214.47 1,214.47 1,175.29 1,214.47 1,096.94 293,822.92
1,252.57 1,252.57 1,212.17 1,252.57 1,212.17 1,050.54 303,041.67
 abr-22 may-22
CONCEPTO
Presupuestado Presupuestado
Saldo Inicial 930,238.00
Ingresos Operativos 1,263,272.00 1,317,840.00
Ingresos Rec CxC 30 dias - 315,818.00
Ingresos por Financiamiento LP
Ingresos por Financiamiento CP 84,310.00
Ingresos por Inversiones
Total Ingreso 1,263,272.00 2,648,206.00

Egresos Operativos 312,589.92 387,341.63

Produccion 104,663.87 189,051.84
Sueldos y Salarios 35,899.38 37,450.20
Cargas Sociales 8,971.25 9,358.81
Aportes Patronales 5,998.79 6,257.93
Depreciacion 20,450.00 20,450.00
Energia Electrica 12,896.00 12,896.00
Alimentacion 1,404.00 1,462.50
Mantenimiento Maq y Equip 2,850.00 -
Etiquetas 13,140.00 13,680.00
Embalaje 3,054.45 3,186.40
MP - 84,310.00

Comercializacion 92,697.97 83,061.71

Sueldos y Salarios 49,715.00 49,715.00
Cargas Sociales 12,423.78 12,423.78
Aportes Patronales 8,307.38 8,307.38
Gastos de Publicidad 7,900.00 -
Gastos de Logistica y Transporte 5,526.82 5,765.55
Gastos Material de Escritorio 1,975.00 -
Depreciacion 6,850.00 6,850.00
Administracion 115,228.09 115,228.09
Asignacion Gerencial 6,900.00 6,900.00
Alquiler de Vivienda Socio 6,280.00 6,280.00
Sueldos y Salarios 44,667.00 44,667.00
Cargas Sociales 11,162.28 11,162.28
Aportes Patronales 7,463.86 7,463.86
Subsidio 6,000.00 6,000.00
Bonos Administrativos 6,500.00 6,500.00
Honorarios Profesionales Gte. Corpo 2,500.00 2,500.00
Seguridad y Vigilancia 4,850.00 4,850.00
Telefonia y Comunicación 2,360.00 2,360.00
Depreciacion 2,850.00 2,850.00
Gastos Material de Escritorio 3,888.00 3,888.00
Gastos Material de limpieza 2,600.00 2,600.00
Energia Electrica 3,224.00 3,224.00
Gastos Generales 2,642.94 2,642.94
Gastos de Representacion 1,340.01 1,340.01

Pago Tributos Fiscales - -

IVA - DF - -
IT - -
IUE

Egresos de Financiamiento 20,444.08 -

Credito LP 20,444.08 -
Prestamos Linea de Credito CP

Egresos de Inversion - -
Mantenimiento Inmuebles - -
Show Room - -

Total Egreso 333,034.00 387,341.63

Saldo Final 930,238.00 2,260,864.37
 PRESUPUESTO CONSOLIDADO
Gestion 2022 - 2023

jun-22 jul-22 ago-22 sep-22

Presupuestado Presupuestado Presupuestado Presupuestado
2,260,864.37 3,358,130.52 4,594,994.77 5,569,498.17
1,372,560.00 1,427,128.00 1,481,848.00 1,536,416.00
329,460.00 343,140.00 356,782.00 370,462.00
650,000.00
212,120.00 220,870.00 229,600.00 238,350.00

4,175,004.37 5,999,268.52 6,663,224.77 7,714,726.17

518,208.18 539,738.06 544,167.93 565,124.89

319,678.99 331,350.78 345,806.43 354,575.90
39,005.14 40,551.86 42,106.80 43,657.62
9,747.39 10,133.91 10,522.49 10,910.04
6,517.76 6,776.22 7,036.05 7,295.19
20,450.00 20,450.00 20,450.00 20,450.00
12,896.00 12,896.00 12,896.00 12,896.00
1,404.00 1,462.50 1,462.50 1,462.50
- - 2,850.00 -
14,220.00 14,760.00 15,300.00 15,840.00
3,318.70 3,450.30 3,582.60 3,714.55
212,120.00 220,870.00 229,600.00 238,350.00

83,301.11 95,159.19 85,133.41 97,320.90

49,715.00 49,715.00 49,715.00 49,715.00
12,423.78 12,423.78 12,423.78 12,423.78
8,307.38 8,307.38 8,307.38 8,307.38
- 8,690.00 - 9,559.00
6,004.95 6,243.69 6,483.09 6,721.82
- 2,172.50 - 2,389.75
6,850.00 7,606.85 8,204.17 8,204.17
 115,228.09 113,228.09 113,228.09 113,228.09
6,900.00 6,900.00 6,900.00 6,900.00
6,280.00 6,280.00 6,280.00 6,280.00
44,667.00 44,667.00 44,667.00 44,667.00
11,162.28 11,162.28 11,162.28 11,162.28
7,463.86 7,463.86 7,463.86 7,463.86
6,000.00 4,000.00 4,000.00 4,000.00
6,500.00 6,500.00 6,500.00 6,500.00
2,500.00 2,500.00 2,500.00 2,500.00
4,850.00 4,850.00 4,850.00 4,850.00
2,360.00 2,360.00 2,360.00 2,360.00
2,850.00 2,850.00 2,850.00 2,850.00
3,888.00 3,888.00 3,888.00 3,888.00
2,600.00 2,600.00 2,600.00 2,600.00
3,224.00 3,224.00 3,224.00 3,224.00
2,642.94 2,642.94 2,642.94 2,642.94
1,340.01 1,340.01 1,340.01 1,340.01

100,749.00 194,363.00 210,392.00 267,089.00

100,749.00 194,363.00 203,043.00 209,473.00
- - 7,349.00 57,616.00

197,916.67 20,172.69 291,666.67 -

- 20,172.69 - -
197,916.67 291,666.67

- 650,000.00 47,500.00 -
- - 47,500.00 -
- 650,000.00 - -

816,873.85 1,404,273.75 1,093,726.59 832,213.89

3,358,130.52 4,594,994.77 5,569,498.17 6,882,512.29
O CONSOLIDADO
2022 - 2023

oct-22 nov-22 dic-22 ene-22

Presupuestado Presupuestado Presupuestado Presupuestado
6,882,512.29 8,241,308.63 9,675,665.24 11,117,425.64
1,590,984.00 1,645,704.00 1,700,272.00 1,754,840.00
384,104.00 397,746.00 411,426.00 425,068.00

247,100.00 255,830.00 264,600.00 273,330.00

9,104,700.29 10,540,588.63 12,051,963.24 13,570,663.64

565,214.34 576,942.39 589,787.60 598,775.81

366,375.37 377,864.02 392,470.50 401,219.97
45,208.45 46,763.39 48,314.22 49,865.04
11,297.59 11,686.17 12,073.72 12,461.27
7,554.33 7,814.16 8,073.31 8,332.45
20,450.00 20,450.00 20,450.00 20,450.00
12,896.00 12,896.00 12,896.00 12,896.00
1,462.50 1,345.50 1,462.50 1,462.50
- - 2,850.00 -
16,560.00 17,100.00 17,640.00 18,180.00
3,846.50 3,978.80 4,110.75 4,242.70
247,100.00 255,830.00 264,600.00 273,330.00

85,610.88 85,850.28 86,089.02 86,327.75

49,715.00 49,715.00 49,715.00 49,715.00
12,423.78 12,423.78 12,423.78 12,423.78
8,307.38 8,307.38 8,307.38 8,307.38
- - - -
6,960.56 7,199.96 7,438.69 7,677.43
- - - -
8,204.17 8,204.17 8,204.17 8,204.17
 113,228.09 113,228.09 111,228.09 111,228.09
6,900.00 6,900.00 6,900.00 6,900.00
6,280.00 6,280.00 6,280.00 6,280.00
44,667.00 44,667.00 44,667.00 44,667.00
11,162.28 11,162.28 11,162.28 11,162.28
7,463.86 7,463.86 7,463.86 7,463.86
4,000.00 4,000.00 2,000.00 2,000.00
6,500.00 6,500.00 6,500.00 6,500.00
2,500.00 2,500.00 2,500.00 2,500.00
4,850.00 4,850.00 4,850.00 4,850.00
2,360.00 2,360.00 2,360.00 2,360.00
2,850.00 2,850.00 2,850.00 2,850.00
3,888.00 3,888.00 3,888.00 3,888.00
2,600.00 2,600.00 2,600.00 2,600.00
3,224.00 3,224.00 3,224.00 3,224.00
2,642.94 2,642.94 2,642.94 2,642.94
1,340.01 1,340.01 1,340.01 1,340.01

278,276.00 287,981.00 297,250.00 307,282.00

218,614.00 226,267.00 233,490.00 241,475.00
59,662.00 61,714.00 63,760.00 65,807.00

19,901.31 - - 60,796.60
19,901.31 - - 60,796.60

- - 47,500.00 -
- - 47,500.00 -
- - - -

863,391.66 864,923.39 934,537.60 966,854.41

8,241,308.63 9,675,665.24 11,117,425.64 12,603,809.23
 feb-22 mar-22
TOTAL
Presupuestado Presupuestado
12,603,809.23 14,107,390.83
1,809,560.00 1,864,128.00 18,764,552.00
438,710.00 452,390.00 4,225,106.00
650,000.00
282,070.00 290,920.00 2,599,100.00
-
15,134,149.23 16,714,828.83 105,580,595.68

623,657.48 620,589.06 6,442,137.30

412,718.62 424,555.09 4,020,331.37
51,419.98 52,970.81 533,212.89
12,849.85 13,237.41 133,249.90
8,592.28 8,851.42 89,099.87
20,450.00 20,450.00 245,400.00
12,896.00 12,896.00 154,752.00
1,345.50 1,462.50 17,199.00
- - 8,550.00
18,720.00 19,260.00 194,400.00
4,375.00 4,506.95 45,367.70
282,070.00 290,920.00 2,599,100.00

99,710.78 86,805.89 1,067,068.86

49,715.00 49,715.00 596,580.00
12,423.78 12,423.78 149,085.34
8,307.38 8,307.38 99,688.52
10,514.90 - 36,663.90
7,916.83 8,155.56 82,094.92
2,628.73 - 9,165.98
8,204.17 8,204.17 93,790.21
 111,228.09 109,228.09 1354737.068
6,900.00 6,900.00 82,800.00
6,280.00 6,280.00 75,360.00
44,667.00 44,667.00 536,004.00
11,162.28 11,162.28 133,947.40
7,463.86 7,463.86 89,566.27
2,000.00 - 44,000.00
6,500.00 6,500.00 78,000.00
2,500.00 2,500.00 30,000.00
4,850.00 4,850.00 58,200.00
2,360.00 2,360.00 28,320.00
2,850.00 2,850.00 34,200.00
3,888.00 3,888.00 46,656.00
2,600.00 2,600.00 31,200.00
3,224.00 3,224.00 38,688.00
2,642.94 2,642.94 31,715.28
1,340.01 1,340.01 16,080.12

315,278.00 326,616.00 2585276

247,419.00 256,711.00 2,131,604.00
67,859.00 69,905.00 453,672.00
-

87,822.92 220,958.33 919,679.27

- - 121,314.69
87,822.92 220,958.33 798,364.58

- - 745,000.00
- - 95,000.00
- - 650,000.00

1,026,758.40 1,168,163.40 10,692,092.56

14,107,390.83 15,546,665.44
EERR