ACTIVIDADES MES 1 MES 2 MES 3

A 4,000
B 3,000 3,000
C 5,000 5,000
D 7,000 7,000
E 2,000
F 8,000
G
COSTO DIRECTO TOTAL 12,000 15,000 17,000
COSTO MANO DE OBRA 30% 3,600 4,500 5,100
COSTO MATERIALES 50% 6,000 7,500 8,500
COSTO EQUIPOS 20% 2,400 3,000 3,400
COSTO INDIRECTO (A. I.) 10,000 10,000 10,000
COSTO TOTAL 22,000 25,000 27,000
UTILIDAD (25%) 25% 3,000 3,750 4,250
ESTADO DE PAGOS 25,000 28,750 31,250
RETENCIÓN 15% 3,750 4,313 4,688
A RECIBIR - 21,250 24,438
A PAGAR 19,600 24,400 26,600
FLUJO DE CAJA (19,600) (3,150) (2,163)
INGRESO ACUMULADO - 21,250 45,688
EGRESO ACUMULADO 19,600 44,000 70,600
FLUJO DE CAJA ACUMULADO (SIN INT) (19,600) (22,750) (24,913)
INTERÉS 1.5% (294) (346)
VALOR A FINANCIA Ó EXCEDENTE (C. INT) (19,600) (23,044) (25,258)
MES 4 MES 5 MES 6 MES 7 MES 8

2,000 2,000
8,000
6,000
10,000 2,000 6,000
3,000 600 1,800
5,000 1,000 3,000
2,000 400 1,200
10,000 10,000 10,000
20,000 12,000 16,000
2,500 500 1,500
22,500 12,500 17,500
3,375 1,875 2,625
26,563 19,125 10,625 14,875 20,625
21,400 13,600 15,200 1,200 -
5,163 5,525 (4,575) 13,675 20,625
72,250 91,375 102,000 116,875 137,500
92,000 105,600 120,800 122,000 122,000
(19,750) (14,225) (18,800) (5,125) 15,500
(379) (302) (218) (285) (81)
(20,129) (14,527) (19,018) (5,410) 15,419