NOMBRE: EVELYN ROJAS MUNDACA

Primer Semestre
CARTERAS
VENTAS S/.
OCCIDENTE-CENTRO 267,000.00
37.00 9,879,000.00
ORIENTE 293,000.00
37.00 10,841,000.00
560,000.00
20,720,000.00

Segundo Semestre
CARTERAS
VENTAS S/.
OCCIDENTE-CENTRO 315,060.00
43.66 13,755,519.60
ORIENTE 345,740.00
43.66 15,095,008.40
660,800.00
28,850,528.00

Anual
CARTERAS
VENTAS S/.
OCCIDENTE-CENTRO 582,060.00

ORIENTE 638,740.00

1,220,800.00
PRODUCCION
VENTAS PLAN. 1,220,800.00
INV. FINAL 222,000.00
INV. INICIAL 163,000.00
UNID A PROD. 1,279,800.00

REQUERIMIENTO MP
CARTERAS
1,279,800.00
PIEL LINO
0.26 0.20

332,748.00 255,960.00 Kg
6.30 1.92 Costo

2,096,312.40 491,443.20

2,587,755.60

COMPRAS

PIEL LINO
2,485,118.50 1,238,249.89

inv final 125,000 135,000.00

inv inicial 248,000.00 118,000.00

2,362,118.50 1,491,249.89
6.30 1.92 Costo Unit
14,881,346.55 2,863,199.79 S/

MANO DE OBRA
CARTERAS
1,279,800.00
CORTE COSER
0.20 0.30

horas 255,960.00 383,940.00

15.30 11.90

3,916,188.00 4,568,886.00
 8,485,074.00

GASTOS IND. FABRICACION

752,900.00 factor prorrateo

873,000.00
308,000.00 H.CARTERAS 639,900.00
561,000.00 H.BOLSAS 736,717.42
545,800.00
190,280.00
479,200.00
3,710,180.00
horas 1,376,617.42

PRES. INVENTARIOS
INVENTARIO INICIAL

MP
PIEL 248,000.00
LINO 118,000.00

PT
CARTERAS 163,000.00
BOLSAS 167,000.00

INVENTARIO FINAL

MP
PIEL 125,000.00
LINO 135,000.00

PT
CARTERAS 222,000.00
BOLSAS 266,000.00

PRES. COSTOS
CARTERAS BOLSAS
MP 2,587,755.60 15,445,930.75
MO 8,485,074.00 10,191,257.64
GIF 1,724,621.63 1,985,558.37
COSTO PRODUCC 12,797,451.23 27,622,746.75
 UNID. A PRODUCIR 1,279,800.00 1,444,543.96
COSTO UNITARIO 10.00 19.12

ESTADO DE RESULTADOS PRESUPUESTADO

VENTAS NETAS 92,393,143.47

COSTO DE VENTAS -37,937,133.14
UTLIDAD BRUTA 54,456,010.33

GASTOS VENTAS -1,695,000.00

GASTOS ADM -995,020.00
UTILIDAD OPERATIVA 51,765,990.33

RESULTADOS ANTES PART 51,765,990.33

PARTICIPACIONES -5,176,599.03
IMP RENTA -13,743,870.43

UTILIDAD NETA 32,845,520.86

BOLSAS DE MANO
S/. S/.
295,000.00
29.00 8,555,000.00 S/ 18,434,000.00
322,222.00
29.00 9,344,438.00 S/ 20,185,438.00
617,222.00
17,899,438.00 S/ 38,619,438.00 18%
18%

BOLSAS DE MANO
S/. S/.
348,100.00
34.22 11,911,982.00 S/ 25,667,501.60
380,221.96
34.22 13,011,195.47 S/ 28,106,203.87
728,321.96
24,923,177.47 S/ 53,773,705.47

BOLSAS DE MANO
S/.
643,100.00 S/ 1,225,160.00

702,443.96 S/ 1,341,183.96

1,345,543.96 S/ 2,566,343.96
 1,345,543.96
266,000.00
167,000.00
1,444,543.96

BOLSAS DE MANO
1,444,543.96
LINO PIEL
0.68 1.49

982,289.89 2,152,370.50
1.92 6.30

1,885,996.59 13,559,934.15

15,445,930.75

BOLSAS DE MANO
1,444,543.96
CORTE COSER
0.29 0.22

418,917.75 317,799.67 1,376,617.42

15.30 11.90

6,409,441.55 3,781,816.09
 10,191,257.64

GASTOS OPERATIVOS

2.69514241733049 VENTAS ADMINISTRATIVOS

GIF 883,000.00 518,020.00
1,724,621.63 397,000.00 134,500.00
1,985,558.37 415,000.00 117,500.00
3,710,180.00 225,000.00
1,695,000.00 995,020.00
2,690,020.00

6.30 1,562,400.00
1.92 226,560.00 1,788,960.00

10.00 1,629,930.11
19.12 3,193,394.48
4,823,324.59

6.30 787,500.00
1.92 259,200.00 1,046,700.00

10.00 2,219,904.81
19.12 5,086,484.62
7,306,389.43

COSTO DE VENTAS
I. INICIAL 4,823,324.59
C PROD 40,420,197.98
I. FINAL -7,306,389.43
 C. VENTAS 37,937,133.14

COSTO DE VENTAS = I INICIAL + COMPRAS - I FINAL

46,589,391.30
DMINISTRATIVOS
EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.
PRESUPUESTO DE VENTAS
ENERO 2018 – DICIEMBRE 2018
Ventas al crèdito
Detalle Ventas al contado
Ventas
Oct-17 11600 46400
Nov-17 9800 39200
Dec-17 9400 37600
Jan-18 11600 46400
Feb-18 11800 47200
Mar-18 11200 44800
Apr-18 10200 40800
May-18 15400 61600
Jun-18 10000 40000
Jul-18 11,600 46,400
Aug-18 11,800 47,200
Sep-18 10,600 42,400
Oct-18 11,200 44,800
Nov-18 11,400 45,600
Dec-18 15,600 62,400
Total 173,200 692,800

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L

PRESUPUESTO DE COMPRAS
ENERO 2018 – DICIEMBRE 2018
Pagos
Detalle Compras del mes
Del mes
Oct-17 36,975 12,325
Nov-17 31,238 10,413
Dec-17 29,963 9,988
Jan-18 36,975 12,325
Feb-18 37,613 12,538
Mar-18 35,700 11,900
Apr-18 32,513 10,838
May-18 49,088 16,363
Jun-18 31,875 10,625
Jul-18 36,975 12,325
Aug-18 37,613 12,538
Sep-18 33,788 11,263
Oct-18 35,700 11,900
Nov-18 36,338 12,113
Dec-18 49,725 16,575
 Total 552,075 184,025

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

PLANILLA DE REMUNERACIONES PROYECTADA
ENERO

Sueldo del mes Total

Jan-18 13,000 13,000

Feb-18 12,800 12,800
Mar-18 12,600 12,600
Apr-18 12,400 12,400
May-18 12,400 12,400
Jun-18 13,000 13,000
Jul-18 14,000 14,000
Aug-18 15,000 15,000
Sep-18 16,000 16,000
Oct-18 16,000 16,000
Nov-18 15,000 15,000
Dec-18 16,000 16,000
Total 168,200 168,200

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

PRESUPUESTO DE
PERSONAL Y CONTRIBUCIONES POR PAGAR
ENERO 2018 – DICIEMBRE 2018
Detalle Sueldos a pagar Tributos apagar
Jan-18 11,310 0
Feb-18 11,136 2,860
Mar-18 10,962 2,816
Apr-18 10,788 2,772
May-18 10,788 2,728
Jun-18 11,310 2,728
Jul-18 12,180 2,860
Aug-18 13,050 3,080
Sep-18 13,920 3,300
Oct-18 13,920 3,520
Nov-18 13,050 3,520
Dec-18 13,920 3,300
Total 146,334 33,484

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

PRESUPUESTO DE GASTOS
OPERATIVOS POR PAGAR ENERO 2018 – DICIEMBRE 2018
EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

PRESUPUESTO DE GASTOS
OPERATIVOS POR PAGAR ENERO 2018 – DICIEMBRE 2018
Detalle Importe
Jan-18 12240
Feb-18 12420
Mar-18 11880
Apr-18 10980
May-18 15660
Jun-18 10800
Jul-18 12240
Aug-18 12420
Sep-18 11340
Oct-18 11880
Nov-18 12060
Dec-18 15840
Total 149,760

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

DETERMINACIÓN DEL IGV A PAGAR
ENERO 2018 – DICIEMBRE 2018

Detalle Ventas IGV ventas

Jan-18 S/68,440 S/12,319

Feb-18 S/69,620 S/12,532
Mar-18 S/66,080 S/11,894
Apr-18 S/60,180 S/10,832
May-18 S/90,860 S/16,355
Jun-18 S/59,000 S/10,620
Jul-18 S/68,440 S/12,319
Aug-18 S/69,620 S/12,532
Sep-18 S/62,540 S/11,257
Oct-18 S/66,080 S/11,894
Nov-18 S/67,260 S/12,107
Dec-18 S/92,040 S/16,567
Total S/840,160 S/151,229

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

DETERMINACIÓN DE LOS P/A/C
JULIO 2018 – DICIEMBRE 2018

Detalle Ventas P/a/c IR

Jan-12 S/68,440 S/1,369

Feb-12 S/69,620 S/1,392
 Mar-12 S/66,080 S/1,322
Apr-12 S/60,180 S/1,204
May-12 S/90,860 S/1,817
Jun-12 S/59,000 S/1,180
Jul-12 S/68,440 S/1,369
Aug-12 S/69,620 S/1,392
Sep-12 S/62,540 S/1,251
Oct-12 S/66,080 S/1,322
Nov-12 S/67,260 S/1,345
Dec-12 S/92,040 S/1,841
Total S/840,160 S/16,803

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

PRESUPUESTO DE TRIBUTOS POR PAGAR
ENERO 2018 – DICIEMBRE 2018

Detalle IGV por pagar P/a/c

Jan-12 0 0
Feb-12 1,848 1,369
Mar-12 1,880 1,392
Apr-12 1,784 1,322
May-12 1,625 1,204
Jun-12 2,453 1,817
Jul-12 1,593 1,180
Aug-12 1,848 1,369
Sep-12 1,880 1,392
Oct-12 1,689 1,251
Nov-12 1,784 1,322
Dec-12 1,816 1,345
Total 20,199 14,962

EMPRESA COMERCIALIZADORA Y DISTRIBUIDORA ROMA E.I.R.L.

TRIBUTOS POR PAGAR

Detalle Jan-18 Feb-18

Saldo Inicial 27,000 31,299

Ingresos
Ventas al contado 11,600 11,800
Cobranzas ventas al crédito 38,880 43,480
Otros ingresos
Total Ingresos 50,480 55,280
Egresos
Pago a proveedores 22,631 24,310
Pago al personal 11,310 13,050
Pago de tributos 6,077
Pago de servicios 12,240 12,420
Otros pagos
Total Egresos 46,181 55,857
Flujo de caja Económico 31,299 30,722
Financiamiento
Préstamos Obtenidos 110,700
Amortización
Intereses 12,300
Total Financiamiento
Flujo de Caja Financiero 31,299 30,722
2018 – DICIEMBRE 2018
Ventas al crèdito
Cobranzas
58000
49000
47000
38880 65% 58000
43480 25% 59000
46040 10% 56000
45560 51000
42440 77000
54720 50000
45,480 58,000
46,320 59,000
46,280 53,000
44,000 56,000
44,440 57,000
45,080 78,000
542,720 TOTAL 866000

O 2018 – DICIEMBRE 2018

Pagos
Del mes anterior
49300
41650
39950
10,306 85% 70% 49,300
11,773 75% 20% 50,150
12,336 25% 5% 47,600
11,996 5% 43,350
11,411 65,450
14,748 42,500
11,868 49,300
12,198 50,150
12,336 45,050
11,603 47,600
11,815 48,450
12,251 66,300
144,638 TOTAL 736,100

ENERO 2018 – DICIEMBRE 2018 13% 0NP

Neto a Total 9% BON.
ONP 13% Essalud
pagar tributos 9% ESS
1,690 11,310 1,170 2,860
1,664 11,136 1,152 2,816
1,638 10,962 1,134 2,772
1,612 10,788 1,116 2,728
1,612 10,788 1,116 2,728
1,690 11,310 1,170 2,860
1,820 12,180 1,260 3,080
1,950 13,050 1,350 3,300
2,080 13,920 1,440 3,520
2,080 13,920 1,440 3,520
1,950 13,050 1,350 3,300
2,080 13,920 1,440 3,520
21,866 146,334 15,138 37,004
RO 2018 – DICIEMBRE 2018
IGV Mes de 18%
Compras IGV por pagar
Compras pago
S/58,174 S/10,471 S/1,848 S/0
S/59,177 S/10,652 S/1,880 S/1,848
S/56,168 S/10,110 S/1,784 S/1,880
S/51,153 S/9,208 S/1,625 S/1,784
S/77,231 S/13,902 S/2,453 S/1,625
S/50,150 S/9,027 S/1,593 S/2,453
S/58,174 S/10,471 S/1,848 S/1,593
S/59,177 S/10,652 S/1,880 S/1,848
S/53,159 S/9,569 S/1,689 S/1,880
S/56,168 S/10,110 S/1,784 S/1,689
S/57,171 S/10,291 S/1,816 S/1,784
S/78,234 S/14,082 S/2,485 S/1,816
S/714,136 S/128,544 S/22,684 S/20,199

Mes de pago
2% IR
S/0
S/1,369
 S/1,392
S/1,322
S/1,204
S/1,817
S/1,180
S/1,369
S/1,392
S/1,251
S/1,322
S/1,345
S/14,962

IEMBRE 2018
Total
tributos
0 0
2,860 6,077
2,816 6,088
2,772 5,878
2,728 5,556
2,728 6,998
2,860 5,633
3,080 6,297
3,300 6,572
3,520 6,459
3,520 6,626
3,300 6,461
33,484 68,646

Mar-18 Apr-18 May-18 Jun-18 Julio 2018 Aug-18 Sep-18

30,722 28,743 27,191 18,419 21,825 17,825 12,610

11,200 10,200 15,400 10,000 11,600 11,800 10,600

46,280 45,560 42,440 54,720 45,480 46,320 46,320

57,480 55,760 57,840 64,720 57,080 58,120 56,920

24,236 22,833 27,774 25,373 24,193 24,735 24,735
10,962 10,788 10,788 11,310 12,180 13,050 13,050
6,088 5,878 5,556 6,998 5,633 6,297 6,297
11,340 10,980 15,660 10,800 12,240 12,420 12,420

52,626 50,479 59,778 54,481 54,246 56,502 56,502

35,576 34,024 25,253 28,658 24,659 19,444 13,029

6,150 6,150 6,150 6,150 6,150 6,150 6,150

683 683 683 683 683 683 683

6,833 6,833 6,833 6,833 6,833 6,833 6,833
28,743 27,191 18,419 21,825 17,825 12,610 6,195
20%
80%
 PRESUPUESTO DE
ENERO 2018 – DICIEMBRE 2018

Oct-18 Nov-18 Dec-18 total

6,195 -1,200 -7,856 109,944

11,200 11,400 15,600 142,400

44,000 44,440 45,080 543,000

55,200 55,840 60,680 685,400

23,503 23,928 28,826 297,075
13,920 13,050 13,920 147,378
6,459 6,626 6,461 68,370
11,880 12,060 15,840 150,300

55,762 55,663 65,047 663,123

5,634 -1,023 -12,223 235,051

6,150 6,150 6,150

683 683 683

6,833 6,833 6,833
-1,200 -7,856 -19,057 166,718