Minimarket La Económica

Minimarket
“la Económica”
INTEGRANTES:
SALAS VALERY
ROJAS MIRIAM
MORALES CARMEN
Minimarket -"la economica" dedicada a la venta de alimentos de primera
necesidad por mayor y menor, proyecta las sgtes ventas
 1. Se proyecta ventas en enero de S/24,000.00 en ventas por menor, en ventas por mayor se proyecta
S/ 90,000.00 , los sgtes meses se proyecta un aumento del 10%
 2. Las ventas a por menor se cobran al contado y las ventas por mayor 60% contado y saldo a 30 dias.
 3. Se compra mercaderías cuyo costo es el 45% de las ventas para cada mes
 4. sueldos de cajeros y personal 10,930.00 mensual
 5. luz S/ 700.00 y agua 250.00
 6. otros gastos adm. S/ 900
 7 Sueldo del gerente de ventas S/1500
 8. otros gastos de ventas es el 3% de las ventas
 9. por apertura se obtiene un prestamo de S/ 50,000.00 la cual se pagara a partir del mes de febrero,
con TIEA del 15%
 10. se compra andamios y otros muebles para el minimarket por un valor de S/ 50,000.00
 11. El negocio tributa igv e impuesto a la renta
INVERSION DEL PROYECTO
COMPRA DE MERCADERIA 51,300.00
COMPRA DE ACTIVO(MUEBLES) 4,166.67
GASTOS DE ADM Y VENTAS 17,700.00
PRESTAMO 50,000.00
123,166.67
1.- PRESUPUESTO DE VENTAS-monetario
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
ventas x menor 24,000.00 26,400.00 29,040.00 31,944.00 35,138.40 38,652.24 42,517.46 46,769.21 51,446.13 56,590.74 62,249.82 68,474.80
subtotal 20,338.98 22,372.88 24,610.17 27,071.19 29,778.31 32,756.14 36,031.75 39,634.92 43,598.42 47,958.26 52,754.08 58,029.49
IGV 3,661.02 4,027.12 4,429.83 4,872.81 5,360.09 5,896.10 6,485.71 7,134.29 7,847.71 8,632.49 9,495.74 10,445.31
TOTAL 24,000.00 26,400.00 29,040.00 31,944.00 35,138.40 38,652.24 42,517.46 46,769.21 51,446.13 56,590.74 62,249.82 68,474.80
ventas x mayor 90,000.00 99,000.00 108,900.00 119,790.00 131,769.00 144,945.90 159,440.49 175,384.54 192,922.99 212,215.29 233,436.82 256,780.50
subtotal 76,271.19 83,898.31 92,288.14 101,516.95 111,668.64 122,835.51 135,119.06 148,630.97 163,494.06 179,843.47 197,827.81 217,610.60
IGV 13,728.81 15,101.69 16,611.86 18,273.05 20,100.36 22,110.39 24,321.43 26,753.57 29,428.93 32,371.82 35,609.01 39,169.91
TOTAL 90,000.00 99,000.00 108,900.00 119,790.00 131,769.00 144,945.90 159,440.49 175,384.54 192,922.99 212,215.29 233,436.82 256,780.50
PRESUPUESTO DE CUENTAS POR COBRAR
VENTAS X MENOR 24,000.00 26,400.00 29,040.00 31,944.00 35,138.40 38,652.24 42,517.46 46,769.21 51,446.13 56,590.74 62,249.82 68,474.80
Contado 100% 24,000.00 26,400.00 29,040.00 31,944.00 35,138.40 38,652.24 42,517.46 46,769.21 51,446.13 56,590.74 62,249.82 68,474.80
VENTAS X MAYOR 90,000.00 99,000.00 108,900.00 119,790.00 131,769.00 144,945.90 159,440.49 175,384.54 192,922.99 212,215.29 233,436.82 256,780.50
CONTADO 60% 54,000.00 59,400.00 65,340.00 71,874.00 79,061.40 86,967.54 95,664.29 105,230.72 115,753.80 127,329.18 140,062.09 154,068.30
A 30 DIAS 40% 36,000.00 39,600.00 43,560.00 47,916.00 52,707.60 57,978.36 63,776.20 70,153.82 77,169.20 84,886.12 93,374.73
TOTAL 54,000.00 95,400.00 104,940.00 115,434.00 126,977.40 139,675.14 153,642.65 169,006.92 185,907.61 204,498.37 224,948.21 247,443.03
TOTAL CTAS POR COBRAR 78,000.00 121,800.00 133,980.00 147,378.00 162,115.80 178,327.38 196,160.12 215,776.13 237,353.74 261,089.12 287,198.03 315,917.83
2.- PRESUPUESTO DE COMPRAS-monetario
COMPRAS 51,300.00 56,430.00 62,073.00 68,280.30 75,108.33 82,619.16 90,881.08 99,969.19 109,966.11 120,962.72 133,058.99 146,364.89
VALOR DE COMPRA 43,474.58 47,822.03 52,604.24 57,864.66 63,651.13 70,016.24 77,017.86 84,719.65 93,191.62 102,510.78 112,761.85 124,038.04
IGV 18% 7,825.42 8,607.97 9,468.76 10,415.64 11,457.20 12,602.92 13,863.22 15,249.54 16,774.49 18,451.94 20,297.13 22,326.85
TOTAL 51,300.00 56,430.00 62,073.00 68,280.30 75,108.33 82,619.16 90,881.08 99,969.19 109,966.11 120,962.72 133,058.99 146,364.89
PRESUPUESTO DE CUENTAS POR PAGAR

COMPRAS 51,300.00 56,430.00 62,073.00 68,280.30 75,108.33 82,619.16 90,881.08 99,969.19 109,966.11 120,962.72 133,058.99 146,364.89
AL Contado %60 30,780.00 33,858.00 37,243.80 40,968.18 45,065.00 49,571.50 54,528.65 59,981.51 65,979.66 72,577.63 79,835.39 87,818.93
A 30 días 40 % 20,520.00 22,572.00 24,829.20 27,312.12 30,043.33 33,047.67 36,352.43 39,987.67 43,986.44 48,385.09 53,223.60
TOTAL 30,780.00 54,378.00 59,815.80 65,797.38 72,377.12 79,614.83 87,576.31 96,333.94 105,967.34 116,564.07 128,220.48 141,042.53
LIQUIDACIÓN MENSUAL DEL IGV
VENTAS 17,389.83 19,128.81 21,041.69 23,145.86 25,460.45 28,006.50 30,807.15 33,887.86 37,276.65 41,004.31 45,104.74 49,615.22
COMPRAS 7,825.42 8,607.97 9,468.76 10,415.64 11,457.20 12,602.92 13,863.22 15,249.54 16,774.49 18,451.94 20,297.13 22,326.85
Total a Pagar 9,564.41 10,520.85 11,572.93 12,730.23 14,003.25 15,403.57 16,943.93 18,638.32 20,502.16 22,552.37 24,807.61 27,288.37
PRESUPUESTO DE GASTOS DE ADMINISTRACION Y VENTAS

Sueldos 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00
Energia electrica 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00
Agua 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
Otros Gtos Adm 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00
Sueldo del Grte de Ventas 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Gastosd e ventas 3% 3,420.00 3,762.00 4,138.20 4,552.02 5,007.22 5,507.94 6,058.74 6,664.61 7,331.07 8,064.18 8,870.60 9,757.66
TOTALES 17,700.00 18,042.00 18,418.20 18,832.02 19,287.22 19,787.94 20,338.74 20,944.61 21,611.07 22,344.18 23,150.60 24,037.66
SE OBTIENE UN PRESTAMO EL MES DE ENERO
DEUDA 50,000.00
TIEA 15% ANUAL
PLAZO 8 MESES
TIEM 1.1715% MESES
CUOTA S/. 6,583.96
MÈTODO FRANCÈS
MESES DEUDA AMORTIZ INTERES CUOTA SALDO
1 50,000.00 5,998.21 585.75 S/. 6,583.96 44,001.79
2 44,001.79 6,068.48 515.48 S/. 6,583.96 37,933.31
3 37,933.31 6,139.57 444.39 S/. 6,583.96 31,793.73
4 31,793.73 6,211.50 372.46 S/. 6,583.96 25,582.24
5 25,582.24 6,284.26 299.69 S/. 6,583.96 19,297.97
6 19,297.97 6,357.88 226.07 S/. 6,583.96 12,940.09
7 12,940.09 6,432.37 151.59 S/. 6,583.96 6,507.72
8 6,507.72 6,507.72 76.24 S/. 6,583.96 0.00
50,000.00 2,671.67 S/. 52,671.67
ESTADO DE RESULTADOS PROYECTADO
VENTAS NETAS 96,610.17 106,271.19 116,898.31 128,588.14 141,446.95 155,591.64 171,150.81 188,265.89 207,092.48 227,801.73 250,581.90 275,640.09
Costo de Ventas 51,300.00 56,430.00 62,073.00 68,280.30 75,108.33 82,619.16 90,881.08 99,969.19 109,966.11 120,962.72 133,058.99 146,364.89
Utilidad Bruta 45,310.17 49,841.19 54,825.31 60,307.84 66,338.62 72,972.48 80,269.73 88,296.70 97,126.37 106,839.01 117,522.91 129,275.20
Gastos de Adm y Ventas 17,700.00 18,042.00 18,418.20 18,832.02 19,287.22 19,787.94 20,338.74 20,944.61 21,611.07 22,344.18 23,150.60 24,037.66
GASTOS FINANCIEROS 585.75 515.48 444.39 372.46 299.69 226.07 151.59 76.24 0.00 0.00 0.00
UTILIDAD OPERATIVA 27,610.17 31,213.44 35,891.63 41,031.43 46,678.94 52,884.84 59,704.92 67,200.50 75,439.06 84,494.83 94,372.31 105,237.54
UAImpuestos 414.15 468.20 538.37 615.47 700.18 793.27 895.57 1,008.01 1,131.59 1,267.42 1,415.58
UTILIDAD NETA 27,610.17 30,799.29 35,423.43 40,493.06 46,063.46 52,184.66 58,911.64 66,304.92 74,431.05 83,363.24 93,104.89 103,821.96
FLUJO DE CAJA PROYECTADO
INGRESOS
Prestamo 50,000.00
CTAS X COBRAR 78,000.00 121,800.00 133,980.00 147,378.00 162,115.80 178,327.38 196,160.12 215,776.13 237,353.74 261,089.12 287,198.03 315,917.83
TOTAL INGRESOS 128,000.00 121,800.00 133,980.00 147,378.00 162,115.80 178,327.38 196,160.12 215,776.13 237,353.74 261,089.12 287,198.03 315,917.83
EGRESOS ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
Cuentas por Pagar-COMPRAS 30,780.00 54,378.00 59,815.80 65,797.38 72,377.12 79,614.83 87,576.31 96,333.94 105,967.34 116,564.07 128,220.48 141,042.53
Sueldos 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00 10,930.00
Energia electrica 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00
Agua 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
Otros Gtos Adm 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00
Sueldo del Grte de Ventas 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Gastosd e ventas 3% 3420.00 3762.00 4138.20 4552.02 5007.22 5507.94 6058.74 6664.61 7331.07 8064.18 8870.60 9757.66
GASTOS FINANCIEROS 585.75 515.48 444.39 372.46 299.69 226.07 151.59 76.24 0.00 0.00 0.00
Amortizaciòn de la Deuda 5,998.21 6,068.48 6,139.57 6,211.50 6,284.26 6,357.88 6,432.37 6,507.72 0.00 0.00 0.00
Pago de IGV 0.00 9,564.41 10,520.85 11,572.93 12,730.23 14,003.25 15,403.57 16,943.93 18,638.32 20,502.16 22,552.37 24,807.61
Impto a la renta 414.15 468.20 538.37 615.47 700.18 793.27 895.57 1,008.01 1,131.59 1,267.42 1,415.58
Compra de andamios 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67
TOTAL EGRESOS 52,646.67 93,149.18 99,973.67 107,491.33 115,760.66 124,856.83 134,862.52 145,868.69 157,975.37 164,708.66 179,357.54 195,470.05
S upe ra v it/ D e fic it(I-E) 75,353.33 28,650.82 34,006.33 39,886.67 46,355.14 53,470.55 61,297.60 69,907.44 79,378.38 96,380.46 107,840.49 120,447.79
CALCULO DEL VAN Y TIR Nro. (MENSUAL) F.N.E. (1+i)^ F.N.E./(1+i)^
0 - 123,166.67 - 123,166.67
1 75,353.33 0.10 65,524.64
DATOS VALORES 2 28,650.82 0.10 24,913.75
Número de periodo 1 3 34,006.33 0.10 29,570.72
4 39,886.67 0.10 34,684.06
Tipo de período anual
5 46,355.14 0.10 40,308.82
Tasa de descuento 15% 6 53,470.55 0.10 46,496.13
INVERSION 123,166.67 7 61,297.60 0.10 53,302.26
8 69,907.44 0.10 60,789.08
9 79,378.38 0.10 69,024.67
10 96,380.46 0.10 83,809.09
VAN S/. 583,768.10
11 107,840.49 0.10 93,774.34
TIR 42% 12 120,447.79 0.10 104,737.20
812,974.98 1.15 583,768.10

Minimarket La Económica

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PRESUPUESTO DE CUENTAS POR PAGAR

PRESUPUESTO DE GASTOS DE ADMINISTRACION Y VENTAS

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