UNIVERSIDAD MAYOR DE SAN ANDRES

CARRERA ADMINISTRACIÓN DE EMPRESAS

MATERIA: FINANZAS II JUEGO DE NEGOCIOS
PROFESOR: Septiembre de 2023

BALANCE GENERAL AL 31 DE DICIEMBRE DE 2022

ACTIVO 2,250,700 PASIVO

Disponibilidades 153,000 95,000 Cuentas por pagar proveedores
Cuentas por Cobrar 430,000 Deudas bancarias
Inventarios 585,000 395,000 Deudas fiscales
Activo Circulante 1,168,000 Pasivo Coriente
Terrenos 140,700 395,000 Deudas bancarias largo plazo
Edificios e Instalaciones 850,000 490,000 Previsiones
Depreciaciòn acumulada 68,000 Bonos a 10 años
Edificios e Instal Neto 782,000 Pasivo a largo Plazo
Maquinaria y Equipos 650,000
Depreciación Acumulada 65,000 2,560,700
Maquinaria y Equipos Neto 585,000 2,560,700
Vehículos 120,000
Depreciaciòn acumulada 48,000
Vehículos Neto 72,000 Capital en acciones
Activo Fijo 1,579,700 1,760,700 Utilidades retenidas
Gastos de organización 300,000 Utilidad del periodo
Amortización 75,000 Riqueza Neta
Activos Diferidos 225,000
TOTAL ACTIVOS 2,972,700 TOTAL PASIVO Y CAPITAL

ESTADO DE PERDIDAS Y GANACIAS

Ventas netas 4,500,000

Costo de Ventas 3,030,000 0.673
Utilidad Bruta 1,470,000
Gastos de administracón 460,000 38,333
Gastos de Comercializacón 360,000 30,000
U. A. I. I. 650,000
Gastos financieros 60,000
U. A. I. 590,000
Impuestos IUE 147,500 Esta en deudas fiscales
Utilidad Neta 442,500 DEL PERIODO

Crecimiento 5%
PRESUPUESTO ECONOMICO Enero Febrero Marzo
Ventas totales 480,000.00 480,000.00 504,000.00
IVA DF 13% 62,400.00 62,400.00 65,520.00
Ventas netas 417,600.00 417,600.00 438,480.00
Ingreso por intereses 573.75 573.75 573.75
COSTO DE VENTAS TOTALES 308,899.57 308,899.57 323,885.17
Costo de ventas 67% 279,792.00 279,792.00 293,781.60
MP y MTD 55% 153,885.60 153,885.60 161,579.88
 MOD 25% 69,948.00 69,948.00 73,445.40
MOD Y CARGAS SOCIALES 33% 23,306.67 23,306.67 24,472.01
CIF 20% 55,958.40 55,958.40 58,756.32
MOI 15% 8,393.76 8,393.76 8,813.45
CIF salario/carga social 33% 2,796.80 2,796.80 2,936.64
CIF compra 10% 5,595.84 5,595.84 5,875.63
c/factura CF 13% 727.46 727.46 763.83
Compras netas 4,868.38 4,868.38 5,111.80
CIF Gastos generales 75% 41,968.80 41,968.80 44,067.24
c/factura CF 13% 5,455.94 5,455.94 5,728.74
Gastos generales netos 36,512.86 36,512.86 38,338.50
Depreciaciones 9,187.50 9,187.50 9,187.50

UTILIDAD BRUTA 108,700.43 108,700.43 114,594.83

GTOS.ADMIN 38000 38,000.00 38,000.00 38,000.00

C/factura CF 13% 2,964.00 2,964.00 2,964.00
GTOS.ADMIN NETO 35,036.00 35,036.00 35,036.00
GTOS.COMER FIJO 30,000 30,000.00 30,000.00 30,000.00
* GTOS.COMER VARIABLE 1% 6,370.00 5,660.00 5,878.00
C/factura CF 13% 496.86 441.48 458.48
GTOS.COMER VARIABLE NETO 5,873.14 5,218.52 5,419.52

UTILIDAD.A.I.I. 38,365.04 39,019.66 44,713.06

GTOS.FINANC 3,250.00 3,195.33 3,140.24
UTILIDAD.A.I. 35,115.04 35,824.33 41,572.82
I.U.E 25% 8,778.76 8,956.08 10,393.20
UTILIDAD NETA 26,336.28 26,868.25 31,179.61
distribucion de dividendos 61050
UTILIDAD DISPONIBLE 26,336.28 26,868.25 31,179.61
Enero Febrero Marzo

CONTADO 70% 336,000 336,000 352,800

A UN MES 30% 144,000 144,000
A DOS MESES 10% 48,000
CTAS POR COBRAR 301000 86,000 43,000
TOTAL VTS CONTADO Y COBROS 637,000 566,000 587,800

CUENTAS POR COBRAR 430000

INTERESES
DEUDA BANCARIA CP 100,000 12% 12,000 1,000
DEUDA BANCARIA LP 300,000 9% 23,300 3años
TOTAL MENSUAL
BONOS 400,000 7.5%

Depre deprec acum

Terrenos 140,700
Edificios e Instalaciones 850,000 850,000
Depreciaciòn acumulada 68,000 21250 89,250
Edificios e Instal Neto 782,000 760,750
Maquinaria y Equipos 650,000 650,000
Depreciación Acumulada 65,000 65000 130,000
Maquinaria y Equipos Neto 585,000 520,000
Vehículos 120,000 120,000
Depreciaciòn acumulada 48,000 24000 72,000
Vehículos Neto 72,000 48,000

TOTAL DEP 110250

 100,000
100,000 IUE 147,500 ctas por pagar
166,700 IVA IT 19,200 caja
366,700 166700 desc pp compras
300,000
60,000
400,000
760,000

1,200,000
203,500
442,500
1,846,000

2,972,700

9.83%

5% 5% 5% 2% 2% 2%
Abril Mayo Junio Julio Agosto Septiembre
529,200.00 555,660.00 583,443.00 595,111.86 607,014.10 619,154.38
68,796.00 72,235.80 75,847.59 77,364.54 78,911.83 80,490.07
460,404.00 483,424.20 507,595.41 517,747.32 528,102.26 538,664.31
573.75 573.75 573.75 573.75 573.75 573.75
339,620.06 356,141.69 373,489.40 380,775.43 388,207.19 395,787.59
308,470.68 323,894.21 340,088.92 346,890.70 353,828.52 360,905.09
169,658.87 178,141.82 187,048.91 190,789.89 194,605.68 198,497.80
 77,117.67 80,973.55 85,022.23 86,722.68 88,457.13 90,226.27
25,695.61 26,980.39 28,329.41 28,896.00 29,473.92 30,063.39
61,694.14 64,778.84 68,017.78 69,378.14 70,765.70 72,181.02
9,254.12 9,716.83 10,202.67 10,406.72 10,614.86 10,827.15
3,083.47 3,237.65 3,399.53 3,467.52 3,536.87 3,607.61
6,169.41 6,477.88 6,801.78 6,937.81 7,076.57 7,218.10
802.02 842.12 884.23 901.92 919.95 938.35
5,367.39 5,635.76 5,917.55 6,035.90 6,156.62 6,279.75
46,270.60 48,584.13 51,013.34 52,033.61 53,074.28 54,135.76
6,015.18 6,315.94 6,631.73 6,764.37 6,899.66 7,037.65
40,255.42 42,268.19 44,381.60 45,269.24 46,174.62 47,098.11
9,187.50 9,187.50 9,187.50 9,187.50 9,187.50 9,187.50

120,783.94 127,282.51 134,106.01 136,971.88 139,895.07 142,876.72

38,000.00 38,000.00 38,000.00 38,000.00 38,000.00 38,000.00

2,964.00 2,964.00 2,964.00 2,964.00 2,964.00 2,964.00
35,036.00 35,036.00 35,036.00 35,036.00 35,036.00 35,036.00
30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00
5,696.40 5,981.22 6,280.28 6,471.77 6,617.88 6,750.23
444.32 466.54 489.86 504.80 516.19 526.52
5,252.08 5,514.68 5,790.42 5,966.97 6,101.68 6,223.72

51,069.61 57,305.58 63,853.35 66,542.66 69,331.14 72,190.76

3,084.74 3,028.83 2,972.50 32,915.74 2,858.56 2,800.95
47,984.87 54,276.75 60,880.85 33,626.92 66,472.58 69,389.81
11,996.22 13,569.19 15,220.21 8,406.73 16,618.14 17,347.45
35,988.65 40,707.56 45,660.64 25,220.19 49,854.43 52,042.36
7,631.25 7,631.25 7,631.25 7,631.25 7,631.25
35,988.65 33,076.31 38,029.39 17,588.94 42,223.18 44,411.11
Abril Mayo Junio Julio Agosto Septiembre

370,440 388,962 408,410 416,578 424,910 433,408

151,200 158,760 166,698 175,033 178,534 182,104
48,000 50,400 52,920 55,566 58,344 59,511

569,640 598,122 628,028 647,177 661,788 675,023

CAPITAL -300,000
cuotas 36
interes 0.75% 9%anual
CUOTA 9,540

PERIODO CAPITAL INTERES AMORTIZACION CUOTA

0 300000
1 300000 2250 7,290 9,540
2 292710.0802 2195.325601515 7,345 9,540
3 285,365 2140.241145042 7,400 9,540
4 277,966 2084.743555145 7,455 9,540
5 270,511 2028.829733323 7,511 9,540
6 263,000 1972.496557838 7,567 9,540
7 255,432 1915.740883537 7,624 9,540
8 247,808 1858.559541679 7,681 9,540
9 240,127 1800.949339757 7,739 9,540
10 232,388 1742.90706132 7,797 9,540
11 224,591 1684.429465795 7,855 9,540
12 216,735 1625.513288304 7,914 9,540
13 208,821 1566.155239481 7,974 9,540
14 200,847 1506.352005292 8,034 9,540
15 192,813 1446.100246847 8,094 9,540
16 184,720 1385.396600214 8,155 9,540
17 176,565 1324.23767623 8,216 9,540
18 168,349 1262.620060317 8,277 9,540
19 160,072 1200.540312285 8,339 9,540
20 151,733 1137.994966142 8,402 9,540
21 143,331 1074.980529903 8,465 9,540
22 134,866 1011.493485393 8,528 9,540
23 126,337 947.5302880481 8,592 9,540
24 117,745 883.0873667236 8,657 9,540
25 109,088 818.1611234892 8,722 9,540
26 100,366 752.7479334305 8,787 9,540
27 91,579 686.8441444463 8,853 9,540
28 82,726 620.4460770448 8,919 9,540
29 73,807 553.5500241378 8,986 9,540
30 64,820 486.152250834 9,054 9,540
31 55,767 418.2489942303 9,122 9,540
32 46,645 349.8364632022 9,190 9,540
33 37,455 280.9108381914 9,259 9,540
34 28,196 211.4682709929 9,328 9,540
35 18,867 141.5048845405 9,398 9,540
36 9,469 71.01677268969 9,469 9,540
 100000
98000
2000

3.50% 3.50% 3.50%

Octubre Noviembre Diciembre TOTALES
640,824.78 663,253.65 686,467.53 6,944,129.30
83,307.22 86,222.97 89,240.78 902,736.81
557,517.56 577,030.68 597,226.75 6,041,392.49 100%
573.75 573.75 573.75 0%
409,318.59 423,323.18 437,817.93 4,446,165.36 74%
373,536.77 386,610.55 400,141.92 4,047,732.97 67%
205,445.22 212,635.80 220,078.06 2,226,253.13 37%
 93,384.19 96,652.64 100,035.48 1,011,933.24 17%
31,115.61 32,204.66 33,331.82 337,176.16 6%
74,707.35 77,322.11 80,028.38 809,546.59 13%
11,206.10 11,598.32 12,004.26 121,431.99 2%
3,733.87 3,864.56 3,999.82 40,461.14 1%
7,470.74 7,732.21 8,002.84 80,954.66 1%
971.20 1,005.19 1,040.37 10,524.11 0%
6,499.54 6,727.02 6,962.47 70,430.55 1%
56,030.51 57,991.58 60,021.29 607,159.95 10%
7,283.97 7,538.91 7,802.77 78,930.79 1%
48,746.55 50,452.68 52,218.52 528,229.15 9%
9,187.50 9,187.50 9,187.50 110,250.00 2%

148,198.97 153,707.50 159,408.82 1,595,227.12 26%

0%
38,000.00 38,000.00 38,000.00 456,000.00 8%
2,964.00 2,964.00 2,964.00 35,568.00 1%
35,036.00 35,036.00 35,036.00 420,432.00 7%
30,000.00 30,000.00 30,000.00 360,000.00 6%
6,950.25 7,184.40 7,435.86 77,276.30 1%
542.12 560.38 580.00 6,027.55 0%
6,408.13 6,624.02 6,855.86 71,248.75 1%
0%
77,328.59 82,621.23 88,090.71 743,546.38 12%
2,742.91 2,684.43 2,625.51 65,299.74 1%
74,585.68 79,936.80 85,465.20 685,131.64 11%
18,646.42 19,984.20 21,366.30 171,282.91 3%
55,939.26 59,952.60 64,098.90 513,848.73 8.51%
7,631.25 7,631.25 7,631.25 61,050.00 1%
48,308.01 52,321.35 56,467.65 452,798.73 7.49%
Octubre Noviembre Diciembre

448,577 464,278 480,527

185,746 192,247 198,976
60,701 61,915 64,082

695,025 718,440 743,586

SALDO
300000
292,710
285,365
277,966
270,511
263,000
255,432
247,808
240,127
232,388
224,591
216,735
208,821
200,847
192,813
184,720
176,565
168,349
160,072
151,733
143,331
134,866
126,337
117,745
109,088
100,366
91,579
82,726
73,807
64,820
55,767
46,645
37,455
28,196
18,867
9,469
0
PRESUPUESTO FINANCIERO Enero Febrero Marzo
INGRESOS
Ventas totales 480,000.00 480,000.00 504,000.00
IVA 62,400.00 62,400.00 65,520.00
Ventas netas 417,600.00 417,600.00 438,480.00
INGRESOS
Ventas al contado 70% 336,000.00 336,000.00 352,800.00
Cobranzas a 30 dias 20% 96,000.00 96,000.00
Cobranzas a 60 dias 10% 48,000.00
CUENTAS POR COBRAR 430,000 301,000.00 86,000.00 43,000.00
Ingresos por intereses 573.75 573.75 573.75
TOTAL INGRESOS 637,573.75 518,573.75 540,373.75

EGRESOS
COSTO VENTAS NETAS/PRODUCCIÓN 67% 279,792.00 279,792.00 293,781.60
COMPRAS MP/MTD 55% 153,885.60 161,579.88 169,658.87
CONSUMO MP Y MT
PAGO SALARIOS MOD 25% 69,948.00 69,948.00 73,445.40
Carga social 33.32%
CIF 20% 55,958.40 55,958.40 58,756.32
Pago Sueldos MOI 15% 8,393.76 8,393.76 8,813.45
Carga social 33.32%
Gastos Generales 75% 41,968.80 41,968.80 44,067.24
Compras CIF 10% 5,595.84 5,595.84 5,875.63
TOTAL PAGOS COSTO DE PRODUC 279,792.00 287,486.28 301,860.59
Gastos de administracion 38000 38,000.00 38,000.00 38,000.00
Gastos de comercializacion fija 30000 30,000.00 30,000.00 30,000.00
Gastos de comercializacion variable 1% 6,370.00 5,660.00 5,878.00
Gastos financieros 18,873.25 18,873.25 18,873.25
Intereses 3,250.00 3,195.33 3,140.24
Amortizaciones 15,623.25 15,677.93 15,733.01
TOTAL PAGO GAS ADM COM FIN 93,243.25 92,533.25 92,751.25

IMPUESTOS
IVA debito fiscal 13% 62,400.00 62,400.00 65,520.00
IVA credito fiscal 13% 9,644.26 9,588.88 9,915.06
IMPUESTOS POR PAGAR 52,755.74 52,811.12 55,604.94
PAGO DE IMPUESTOS 52,755.74 52,811.12
IT 14,400.00 14,400.00
TOTAL IMPUESTOS 0.00 67,155.74 67,211.12
IUE 25%
PAGO DIVIDENDOS 0.00 0.00
DEUDAS
Deudas fiscales 19,200.00
Deudas proveedores 100,000 100,000.00
TOTAL DEUDAS ANTERIORES 19,200.00 100,000.00 0.00
TOTAL EGRESOS 392,235.25 547,175.27 461,822.96
SALDO/FLUJO EFECTIVO NETO 245,338.50 -28,601.52 78,550.79
SALDO INICIAL 153,000.00 398,338.50 369,736.98
SALDO FINAL 398,338.50 369,736.98 448,287.76
SALDO EFECTIVO MINIMO 153000 153,000.00 153,000.00 153,000.00
SALDO DISPINIBLE FINAL 245,338.50 216,736.98 295,287.76

Amortiza LP 7289.919798 7344.594196 7399.678653

Amortiza CP 8333.333333 8333.333333 8333.333333
Abril Mayo Junio Julio Agosto Septiembre Octubre

529,200.00 555,660.00 583,443.00 595,111.86 607,014.10 619,154.38 640,824.78

68,796.00 72,235.80 75,847.59 77,364.54 78,911.83 80,490.07 83,307.22
460,404.00 483,424.20 507,595.41 517,747.32 528,102.26 538,664.31 557,517.56

370,440.00 388,962.00 408,410.10 416,578.30 424,909.87 433,408.07 448,577.35

100,800.00 105,840.00 111,132.00 116,688.60 119,022.37 121,402.82 123,830.88
48,000.00 50,400.00 52,920.00 55,566.00 58,344.30 59,511.19 60,701.41

573.75 573.75 573.75 573.75 573.75 573.75 573.75

519,813.75 545,775.75 573,035.85 589,406.65 602,850.29 614,895.82 633,683.38

308,470.68 323,894.21 340,088.92 346,890.70 353,828.52 360,905.09 373,536.77

178,141.82 187,048.91 190,789.89 194,605.68 198,497.80 205,445.22 212,635.80

77,117.67 80,973.55 85,022.23 86,722.68 88,457.13 90,226.27 93,384.19

61,694.14 64,778.84 68,017.78 69,378.14 70,765.70 72,181.02 74,707.35

9,254.12 9,716.83 10,202.67 10,406.72 10,614.86 10,827.15 11,206.10

46,270.60 48,584.13 51,013.34 52,033.61 53,074.28 54,135.76 56,030.51

6,169.41 6,477.88 6,801.78 6,937.81 7,076.57 7,218.10 7,470.74
316,953.62 332,801.30 343,829.90 350,706.50 357,720.63 367,852.51 380,727.35
38,000.00 38,000.00 38,000.00 38,000.00 38,000.00 38,000.00 38,000.00
30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00
5,696.40 5,981.22 6,280.28 6,471.77 6,617.88 6,750.23 6,950.25
18,873.25 18,873.25 18,873.25 48,873.25 18,873.25 18,873.25 18,873.25
3,084.74 3,028.83 2,972.50 32,915.74 2,858.56 2,800.95 2,742.91
15,788.51 15,844.42 15,900.76 15,957.51 16,014.69 16,072.30 16,130.35
92,569.65 92,854.47 93,153.53 123,345.03 93,491.13 93,623.49 93,823.50

68,796.00 72,235.80 75,847.59 77,364.54 78,911.83 80,490.07 83,307.22

10,225.52 10,588.60 10,969.83 11,135.08 11,299.80 11,466.52 11,761.28
58,570.48 61,647.20 64,877.76 66,229.46 67,612.03 69,023.55 71,545.94
55,604.94 58,570.48 61,647.20 64,877.76 66,229.46 67,612.03 69,023.55
15,120.00 15,876.00 16,669.80 17,503.29 17,853.36 18,210.42 18,574.63
70,724.94 74,446.48 78,317.00 82,381.05 84,082.81 85,822.45 87,598.18
147,500.00
0.00 0.00 7,631.25 7,631.25 7,631.25 7,631.25 7,631.25

0.00 0.00 0.00 0.00 0.00 0.00 0.00

480,248.22 500,102.26 515,300.44 556,432.58 535,294.58 547,298.45 562,149.03
 39,565.53 45,673.49 57,735.41 32,974.07 67,555.71 67,597.37 71,534.35
448,287.76 487,853.29 533,526.79 591,262.20 624,236.27 691,791.98 759,389.36
487,853.29 533,526.79 591,262.20 624,236.27 691,791.98 759,389.36 830,923.71
153,000.00 153,000.00 153,000.00 153,000.00 153,000.00 153,000.00 153,000.00
334,853.29 380,526.79 438,262.20 471,236.27 538,791.98 606,389.36 677,923.71

7455.176243 7511.090065 7567.42324 7624.178914 7681.360256 7738.970458 7797.012737

8333.333333 8333.333333 8333.333333 8333.333333 8333.333333 8333.333333 8333.333333
Noviembre Diciembre TOTALES

663,253.65 686,467.53 6,944,129.30

86,222.97 89,240.78 902,736.81
577,030.68 597,226.75 6,041,392.49

464,277.55 480,527.27 4,860,890.51

128,164.96 132,650.73 1,251,532.35 137,293.51
61,915.44 64,082.48 559,440.81 66,325.36 68,646.75 272,265.62
430,000.00
573.75 573.75
654,931.70 677,834.23 7,108,748.67

386,610.55 400,141.92
220,078.06 0.00

96,652.64 100,035.48 1,011,933.24

168,655.54 168,655.54
77,322.11 80,028.38 809,546.59
11,598.32 12,004.26 121,431.99
20,238.66 20,238.66
57,991.58 60,021.29 607,159.95
7,732.21 8,002.84 80,954.66
394,052.81 180,063.86 3,893,847.37
38,000.00 38,000.00 456,000.00
30,000.00 30,000.00 360,000.00
7,184.40 7,435.86 77,276.30
18,873.25 18,873.25 256,479.04
2,684.43 2,625.51 65,299.74
16,188.82 16,247.74 191,179.30
94,057.66 94,309.11 1,149,755.34

86,222.97 89,240.78
12,068.48 12,387.13
74,154.50 76,853.65
71,545.94 74,154.50 76,853.65
19,224.74 19,897.61 20,594.03
90,770.68 94,052.11 97,447.67 deudas impositivas

7,631.25 7,631.25 7,631.25

0.00 0.00
578,881.15 368,425.08
 76,050.55 309,409.14
830,923.71 906,974.26
906,974.26 1,216,383.40
153,000.00 153,000.00
753,974.26 1,063,383.40

7855.490332 7914.40651
8333.333333 8333.333333
 ANTERIOR ACTUAL
ACTIVO
Disponibilidades 153,000 1,063,383
Cuentas por Cobrar 430,000 272,265.62
Inventarios 585,000 220,078
Activo Circulante 1,168,000 1,555,727
Terrenos 140,700 140,700
Edificios e Instalaciones 850,000 850,000
Depreciaciòn acumulada 68,000 89,250
Edificios e Instal Neto 782,000 760,750
Maquinaria y Equipos 650,000 650,000
Depreciación Acumulada 65,000 130,000
Maquinaria y Equipos Neto 585,000 520,000
Vehículos 120,000 120,000
Depreciaciòn acumulada 48,000 72,000
Vehículos Neto 72,000 48,000
Activo Fijo 1,579,700 1,469,450
Gastos de organización 300,000 300,000
Amortización 75,000 75,000
Activos Diferidos 225,000 225,000
Ajuste -1,404,177
TOTAL ACTIVOS 2,972,700 1,846,000 0

PASIVO
Cuentas por pagar proveedores 100,000 220,078
Deudas bancarias 100,000 0
Deudas fiscales 166,700 268,731
Pasivo Coriente 366,700
Deudas bancarias largo plazo 300,000 208,821
Previsiones 60,000 60,000
Bonos a 10 años 400,000 400,000
Pasivo a largo Plazo 760,000
Capital en acciones 1,200,000 1,200,000
Utilidades retenidas 203,500 584,950
Utilidad del periodo 442,500 513,849
Riqueza Neta 1,846,000 1,846,000

TOTAL PASIVO Y CAPITAL 2,972,700 1,846,000