Precio Líder Q 32.

00
Unidades (Q) 10000
Costo de producción Q 10.00

Enero Febrero Marzo Abril

Estacionalidad 5% 9% 6% 7%
Precio del producto Q 32.00 Q 32.00 Q 32.00 Q 32.00
Unidades vendidas 500 900 600 700
Ingreso total Q 16,000.00 Q 28,800.00 Q 19,200.00 Q 22,400.00

Estado de Resutados
Ventas brutas Q 1,001,385.00 Q 1,144,440.00 Q 867,000.00 Q 1,011,500.00
Descuentos
Ventas netas Q 1,001,385.00 Q 1,144,440.00 Q 867,000.00 Q 1,011,500.00

Costo de ventas 62500 125550 77400 93030

Mano de obra 50 50 50 50
Materia prima 40 50.5 42.5 47.9
Gastos indirectos 35 39 36.5 35

Utilidad Bruta Q 938,885.00 Q 1,018,890.00 Q 789,600.00 Q 918,470.00

Gastos de operación
Agua Q 200.00 Q 250.00 Q 250.00 Q 300.00
Basura Q 50.00 Q 50.00 Q 50.00 Q 50.00
Internet Q 349.00 Q 349.00 Q 349.00 Q 349.00
Renta local Q 3,000.00 Q 3,000.00 Q 3,000.00 Q 3,000.00
Energía eléctrica Q 500.00 Q 500.00 Q 550.00 Q 490.00
Gastos de mercadeo Q 1,120.00 Q 2,016.00 Q 1,344.00 Q 1,568.00
Gastos de Adn¡ministración Q 5,219.00 Q 6,165.00 Q 5,543.00 Q 5,757.00

Utilidad operativa Q 933,666.00 Q 1,012,725.00 Q 784,057.00 Q 912,713.00

Gastos financieros Q 19,013.85 Q 20,444.40 Q 17,670.00 Q 19,115.00

Intereses 9000 9000 9000 9000
Reserva cuentas incobra. Q 10,013.85 Q 11,444.40 Q 8,670.00 Q 10,115.00
Utilidad antes de impuesto Q 914,652.15 Q 992,280.60 Q 766,387.00 Q 893,598.00

Impuestos (ISR) Q 228,663.04 Q 248,070.15 Q 191,596.75 Q 223,399.50

Utilidad neta Q 685,989.11 Q 744,210.45 Q 574,790.25 Q 670,198.50

Flujo de caja Q 696,002.96 Q 755,654.85 Q 583,460.25 Q 680,313.50

Mayo Junio Julio Agosto Septiembre Octubre
8% 5% 9% 7% 7% 9%
Q 32.00 Q 32.00 Q 32.00 Q 32.00 Q 32.00 Q 32.00
800 500 900 700 700 900
Q 25,600.00 Q 16,000.00 Q 28,800.00 Q 22,400.00 Q 22,400.00 Q 28,800.00

Q 1,011,500.00 Q 1,156,000.00 Q 1,156,000.00 Q 1,021,615.00 Q 1,031,730.00 Q 1,786,020.00

Q 1,011,500.00 Q 1,156,000.00 Q 1,156,000.00 Q 1,021,615.00 Q 1,031,730.00 Q 1,786,020.00

106400 62500 121950 94080 94080 120600

50 50 50 50 50 50
48 40 50.5 47.9 47.9 50.5
35 35 35 36.5 36.5 33.5

Q 905,100.00 Q 1,093,500.00 Q 1,034,050.00 Q 927,535.00 Q 937,650.00 Q 1,665,420.00

Q 285.00 Q 350.00 Q 400.00 Q 250.00 Q 250.00 Q 300.00

Q 50.00 Q 50.00 Q 50.00 Q 50.00 Q 50.00 Q 50.00
Q 349.00 Q 349.00 Q 349.00 Q 349.00 Q 349.00 Q 349.00
Q 3,000.00 Q 3,000.00 Q 3,000.00 Q 3,000.00 Q 3,000.00 Q 3,000.00
Q 570.00 Q 430.00 Q 580.00 Q 500.00 Q 500.00 Q 570.00
Q 1,792.00 Q 1,120.00 Q 2,016.00 Q 1,568.00 Q 1,568.00 Q 2,016.00
Q 6,046.00 Q 5,299.00 Q 6,395.00 Q 5,717.00 Q 5,717.00 Q 6,285.00

Q 899,054.00 Q 1,088,201.00 Q 1,027,655.00 Q 921,818.00 Q 931,933.00 Q 1,659,135.00

Q 19,115.00 Q 20,560.00 Q 20,560.00 Q 19,216.15 Q 19,317.30 Q 26,860.20

9000 9000 9000 9000 9000 9000
Q 10,115.00 Q 11,560.00 Q 11,560.00 Q 10,216.15 Q 10,317.30 Q 17,860.20
Q 879,939.00 Q 1,067,641.00 Q 1,007,095.00 Q 902,601.85 Q 912,615.70 Q 1,632,274.80

Q 219,984.75 Q 266,910.25 Q 251,773.75 Q 225,650.46 Q 228,153.93 Q 408,068.70

Q 659,954.25 Q 800,730.75 Q 755,321.25 Q 676,951.39 Q 684,461.78 Q 1,224,206.10

Q 670,069.25 Q 812,290.75 Q 766,881.25 Q 687,167.54 Q 694,779.08 Q 1,242,066.30

Noviembre Diciembre
10% 18% 100%
Q 32.00 Q 32.00
1000 1800
Q 32,000.00 Q 57,600.00

Q 1,637,185.00 Q 1,786,020.00

Q 1,637,185.00 Q 1,786,020.00

139500 289764
50 50
55 75.98
34.5 35

Q 1,497,685.00 Q 1,496,256.00

Q 350.00 Q 400.00
Q 50.00 Q 50.00
Q 349.00 Q 349.00
Q 3,000.00 Q 3,000.00
Q 590.00 Q 620.00
Q 2,240.00 Q 4,032.00
Q 6,579.00 Q 8,451.00

Q 1,491,106.00 Q 1,487,805.00

Q 25,371.85 Q 26,860.20
9000 9000
Q 16,371.85 Q 17,860.20
Q 1,465,734.15 Q 1,460,944.80

Q 366,433.54 Q 365,236.20

Q 1,099,300.61 Q 1,095,708.60 Q 9,671,823.04

Q 1,115,672.46 Q 1,113,568.80 Q 9,817,926.99

Activo
Corriente
Caja y bancos 10,000.00
Cuentas por cobrar 5,000.00
Inventario 2,500.00
No corriente
Otros activos 20,000.00
Suma del activo 37,500.00
Pasivo
Corriente
Prestamo ban 6,000.00
Cuentas por pagar 2,000.00
No corriente
Prestamo ban a LP 800.00
Suma del pasivo 8,800.00
Patrimonio neto
Capital 10,000.00
Acciones comunes 5,000.00
Utilidades retenidas 600.00
(+) Ut ejercicio 9,671,823.04 9,687,423.04
Suma del pasivo y patrimonio 9,696,223.04