DATOS

Ventas Maximas
Pronostico de Ventas
AO

1,950,000.00
%
1
2
3
4
5
6
7
8
9
10

Precio
Monto de la inversion Construccion
Tiempo de vida del equipo
Valor de rescate
Ao de inversion en equipo
Monto de la inversion en Maquinaria
Tiempo de vida del equipo
Valor de rescate
Ao de inversion en equipo
Monto de la inversion en Otros Equipos
Tiempo de vida del equipo
Valor de rescate
Ao de inversion en equipo
Monto de la inversion en Equipos de Oficina
Tiempo de vida del equipo
Valor de rescate
Ao de inversion en equipo
Costo Variable unitario
Costo Fijo de Operacin
Gasto de Operacin Variable
Gasto Fijos de Operacin
Impuesto ISR
Impuesto PTU
Requerimiento de Capital de Trabajo
Cartera
Inventario
Proveedores
Acreedores Diversos
Aos a partir de que la empresa paga PTU
Costo de Capital sin financiamiento
Tiempo de proyeccion
Recuperacion de Capital de Trabajo
Importe de Vta de activos
Ao de venta de activos

0.75
0.75
0.75
0.8
0.8
0.9
0.9
0.85
0.95
0.95
1.79
1100000
20
0
0
225000
10
0
0
60000
10
0
0
25000
10
0
0
0.4 por unidad
75000
0.3 por unidad
65000
38%
10%

29
30
31
30
1
0.25
10
10
1,085,000.00
10

dias de venta
dias de costo variable
dias de costo variable
dias de venta

Aportacion de capital de inversion

Aportacin financiada por el banco
Tasa de interes por prestamo bancario
Anualidad Determinada
PERIODO

1,410,000.00
0.25 DE LA INVERSION TOTAL
0.2
-84079.27
SALDO INICIAL INTERESES AMORTIZACION
1
2
3
4
5
6
7
8
9
10

352,500.00
338,920.73
322,625.60
303,071.45
279,606.47
251,448.49
217,658.92
177,111.43
128,454.44
70,066.06
0

70,500.00
67,784.15
64,525.12
60,614.29
55,921.29
50,289.70
43,531.78
35,422.29
25,690.89
14,013.21

13579.27
16295.13
19554.15
23464.98
28157.98
33789.57
40547.49
48656.99
58388.38
70066.06

unidades

$
aos
aos
$
aos
$
aos
$
aos
$
aos
$
aos
$
aos
$
$
$
$

aos
aos

SALDO FINAL
338,920.73
322,625.60
303,071.45
279,606.47
251,448.49
217,658.92
177,111.43
128,454.44
70,066.06
-

COMPAA
BALANCE GENERAL
Aos

CONCEPTOS
CAJA Y BCOS
CLIENTES
INVENTARIOS

777,440.73
213,328.77
49,315.07

1,544,577.84
213,328.77
49,315.07

2,310,150.63
213,328.77
49,315.07

3,131,126.22
227,550.68
52,602.74

3,949,249.17
227,550.68
52,602.74

4,879,228.96
255,994.52
59,178.08

5,804,764.94
255,994.52
59,178.08

6,669,128.36
241,772.60
55,890.41

7,643,980.72
270,216.44
62,465.75

ACTIVO CIRCULANTE

1,040,084.57

1,807,221.68

2,572,794.47

3,411,279.65

4,229,402.59

5,194,401.56

6,119,937.54

6,966,791.37

7,976,662.91

CONSTRUCCIONES
MAQ. Y EQUIPO
OTROS EQUIPOS
EQUIPOS DE OFICINA
DEP. ACUMULADA

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$86,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$172,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$258,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$344,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$430,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$516,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$602,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$688,000.00

$1,100,000.00
$225,000.00
$60,000.00
$25,000.00
$774,000.00

ACTIVO FIJO NETO

$1,324,000.00

$1,238,000.00

$1,152,000.00

$1,066,000.00

$980,000.00

$894,000.00

$808,000.00

$722,000.00

$636,000.00

TOTAL DE ACTIVO

2,364,084.57

3,045,221.68

3,724,794.47

4,477,279.65

5,209,402.59

6,088,401.56

6,927,937.54

7,688,791.37

8,612,662.91

PROVEEDORES
ACREEDORES
DIVERSOS

50,958.90

50,958.90

50,958.90

54,356.16

54,356.16

61,150.68

61,150.68

57,753.42

64,547.95

220,684.93

220,684.93

220,684.93

235,397.26

235,397.26

264,821.92

264,821.92

250,109.59

279,534.25

PASIVO CIRCULANTE

271,643.84

271,643.84

271,643.84

289,753.42

289,753.42

325,972.60

325,972.60

307,863.01

344,082.19

PASIVO A LARGO
PLAZO
TOTAL PASIVO

338920.73

322625.6

303071.45

279606.47

251448.49

217658.92

177111.43

128454.44

70066.06

610,564.57

594,269.44

574,715.29

569,359.89

541,201.91

543,631.52

503,084.03

436,317.45

414,148.25

CAPITAL SOCIAL
UTILIDADES
RETENIDAS
UTILIDAD DEL
EJERCICIO

1,057,500.00

1,057,500.00

1,057,500.00

1,057,500.00

1,057,500.00

1,057,500.00

1,057,500.00

1,057,500.00

1,057,500.00

696,020.00

1,393,452.24

2,092,579.18

2,850,419.75

3,610,700.68

4,487,270.04

5,367,353.51

6,194,973.92

697,432.24

699,126.94

757,840.57

760,280.93

876,569.36

880,083.47

827,620.41

946,040.74

CAPITAL CONTABLE

$1,753,520.00

2,450,952.24

$3,150,079.18

$3,907,919.75

$4,668,200.68

$5,544,770.04

$6,424,853.51

$7,252,473.92

$8,198,514.66

PASIVO MAS CAPITAL

2,364,084.57

3,045,221.68

3,724,794.47

4,477,279.65

5,209,402.59

6,088,401.56

6,927,937.54

7,688,791.37

8,612,662.91

696,020.00

DIFERENCIA

tun toral francisco javier

10

8,878,827.79
8,878,827.79

550,000.00
9,428,827.79

1,057,500.00
7,141,014.66
1,230,313.13
$9,428,827.79
9,428,827.79
-

tun toral francisco javier

COMPAA
ESTADO DE RESULTADOS
Aos

Ventas (unidades)
porcentaje
Ingresos totales
Ingresos totales $
Costos Variables
Costo Fijo
Depreciacion del costo
COSTO DE VENTAS
UTILIDAD BRUTA
Gastos Variable
Gasto Fijo de Operacin
Depreciacion Equipo de Oficina
TOTAL DE GASTOS
Utilidad por ventas de activo fijo

UTILIDAD DE OPERACIN
Resultado Integral de
Financiamiento
UTILIDAD ANTES DE
IMPUESTOS

10

1,500,000
0.75
2,685,000
2,685,000
600,000
75,000
83,500

1,500,000
0.75
2,685,000
2,685,000
600,000
75,000
83,500

1,500,000
0.75
2,685,000
2,685,000
600,000
75,000
83,500

1,600,000
0.8
2,864,000
2,864,000
640,000
75,000
83,500

1,600,000
0.8
2,864,000
2,864,000
640,000
75,000
83,500

1,800,000
0.9
3,222,000
3,222,000
720,000
75,000
83,500

1,800,000
0.9
3,222,000
3,222,000
720,000
75,000
83,500

1,700,000
0.85
3,043,000
3,043,000
680,000
75,000
83,500

1,900,000
0.95
3,401,000
3,401,000
760,000
75,000
83,500

1,900,000
0.95
3,401,000
3,401,000
760,000
75,000
83,500

758,500

758,500

758,500

798,500

798,500

878,500

878,500

838,500

918,500

918,500

1,926,500

1,926,500

1,926,500

2,065,500

2,065,500

2,343,500

2,343,500

2,204,500

2,482,500

2,482,500

450,000
65,000
2,500

450,000
65,000
2,500

450,000
65,000
2,500

480,000
65,000
2,500

480,000
65,000
2,500

540,000
65,000
2,500

540,000
65,000
2,500

510,000
65,000
2,500

570,000
65,000
2,500

570,000
65,000
2,500

517,500

517,500

517,500

547,500

547,500

607,500

607,500

577,500

637,500

637,500

535,000

1,409,000

1,409,000

1,409,000

1,518,000

1,518,000

1,736,000

1,736,000

1,627,000

1,845,000

2,380,000

70,500.00

67,784.15

64,525.12

60,614.29

55,921.29

50,289.70

43,531.78

35,422.29

25,690.89

14,013.21

1,338,500

1,341,216

1,344,475

1,457,386

1,462,079

1,685,710

1,692,468

1,591,578

1,819,309

2,365,987

508,630
133,850

509,662
134,122

510,900
134,447

553,807
145,739

555,590
146,208

640,570
168,571

643,138
169,247

604,800
159,158

691,337
181,931

899,075
236,599

696,020

697,432

699,127

757,841

760,281

876,569

880,083

827,620

946,041

1,230,313

Impuestos
ISR
PTU

UTILIDAD NETA

tun toral francisco javier

COMPAA
DEPRECIACION
Aos

ACTIVOS FIJOS
CONSTRUCCIONES
MAQ. Y EQUIPO
OTROS EQUIPOS

$1,100,000.00
$225,000.00
$60,000.00

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

DEPRECIACION AL
COSTO

$1,385,000.00

$83,500.00

$83,500.00

$83,500.00

$83,500.00

$83,500.00

$83,500.00

$83,500.00

EQUIPOS DE

$25,000.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

DEPRECIACION AL
GASTO

$25,000.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

TOTAL
DEPRECIACION

$1,410,000.00

$86,000.00

$86,000.00

$86,000.00

$86,000.00

$86,000.00

$86,000.00

$86,000.00

VALOR EN LIBROS

$1,410,000.00

$1,324,000.00

$1,238,000.00

$1,152,000.00

$1,066,000.00 $980,000.00 $894,000.00 $808,000.00

$86,000.00

$172,000.00

$258,000.00

$344,000.00 $430,000.00 $516,000.00 $602,000.00

dereciacion acumulada

tun toral francisco javier

10

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

$55,000.00
$22,500.00
$6,000.00

$83,500.00

$83,500.00

$83,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$2,500.00

$86,000.00

$86,000.00

$86,000.00

$722,000.00 $636,000.00 $550,000.00

$688,000.00 $774,000.00 $860,000.00

tun toral francisco javier

COMPAA
CAPITAL DE TRABAJO
Aos

CARTERA CLIENTES
INVENTARIOS
PROVEEDORES
ACREEDORES DIVERSOS
TOTAL DE CAPITAL DE TRABAJO
VARIACION EN CAP. DE TRAB.
(con respecto al ao anterior)

CAPITAL DE TRABAJO =

213,328.77
49,315.07
50,958.90
220,684.93
-

9,000.00 -

9,000.00

ACTIVO CIRCULANTE

213,328.77
49,315.07
50,958.90
220,684.93

213,328.77
49,315.07
50,958.90
220,684.93

227,550.68
52,602.74
54,356.16
235,397.26

227,550.68
52,602.74
54,356.16
235,397.26

255,994.52
59,178.08
61,150.68
264,821.92

9,000.00 -

9,000.00 -

9,600.00 -

9,600.00 -

600.00

10,800.00 1,200.00

255,994.52
59,178.08
61,150.68
264,821.92
10,800.00 -

241,772.60
55,890.41
57,753.42
250,109.59
10,200.00 600.00 -

10

270,216.44
62,465.75
64,547.95
279,534.25
11,400.00
1,200.00 -

11,400.00

PASIVO CIRCULANTE
COMPAA
FLUJO DE EFECTIVO

Aos
0
1
2
3
4
5
6
7
8
9
10
UTILIDAD NETA
0 696,020.00 697,432.24 699,126.94 757,840.57 760,280.93 876,569.36 880,083.47 827,620.41 946,040.74 1,230,313.13
DEPRECIACION
$86,000.00 $86,000.00 $86,000.00 $86,000.00 $86,000.00 $86,000.00 $86,000.00 $86,000.00 $86,000.00
$86,000.00
VAR. EN CAPITAL DE TRABAJO
- 9,000.00
600.00
- 1,200.00
600.00 - 1,200.00 11,400.00
RECUP. CAPITAL DE TRABAJO
COSTO DE VENTA DE ACTIVO FIJO
$550,000.00
pago deuda
13579.27
16295.13
19554.15
23464.98
28157.98
33789.57
40547.49
48656.99
58388.38
70066.06
prestamo banco
352500
INVERSION
$1,057,500.00
TOTAL FLUJO DE EFECTIVO
$1,410,000.00 777,440.73 767,137.11 765,572.79 820,975.59 818,122.95 929,979.79 925,535.98 864,363.42 974,852.36 1,234,847.07

tun toral francisco javier

Aos
0
UTILIDAD NETA
0
DEPRECIACION
VAR. EN CAPITAL DE TRABAJO
RECUP. CAPITAL DE TRABAJO
COSTO DE VENTA DE ACTIVO FIJO
pago deuda
prestamo banco
352,500.00
INVERSION
1,057,500.00
TOTAL FLUJO DE EFECTIVO
1,410,000.00

1
696,020.00
$86,000.00
9,000.00

2
697,432.24
$86,000.00
-

13579.27

16295.13

777,440.73

767,137.11

COMPAA
FLUJO DE EFECTIVO
3
4
699,126.94
757,840.57
$86,000.00
$86,000.00
600.00

19554.15
765,572.79

23464.98
820,975.59

5
760,280.93
$86,000.00
-

28157.98
818,122.95

6
876,569.36
$86,000.00
1,200.00

7
880,083.47
$86,000.00
-

33789.57

40547.49

929,979.79

925,535.98

8
827,620.41
$86,000.00
600.00 -

48656.99
864,363.42

9
946,040.74
$86,000.00
1,200.00

58388.38
974,852.36

10
1,230,313.13
$86,000.00
11,400.00
$550,000.00
70066.06
1,234,847.07