FACULTAD CIENCIAS EMPRESARIALES

ESCUELA PROFESIONAL DE CONTABILIDAD

PROFESOR:

Cceres Montalvo Jaime Segundo

ALUMNAS:

Berrios Carranza Alibeyla

Burga Domnguez Ximena

Huamn Marrufo Yessica

Velsquez Quereval Cynthia

CURSO:

Planificacin
Financiera
Estratgica
CICLO/ SECCIN:

VIII / B

ESTADO
ESTADO DE
DE GANANCIAS
GANANCIAS Y
Y
PERDIDAS
PERDIDAS

A) FLUJO DE CAJA
B) FLUJO DE FONDOS

BALANCE GENERAL

MEN

METODOLOGIA DE PROYECCION A VA
RUC :

10072208299

CORNEJO BEDON YLIANA GRACIELA

Incremento en Ingresos
Incremento en Egresos
PARTICIPACION LABORAL
Estado de Ganancias y Perdidas

20% anual
30% anual
10%

CONCEPTO
Ventas
Costos y Gastos
(-) Egresos Operativos
(-) Depreciacion
(-) Gastos de Financiamiento
= Utilidad antes de Particip. e Imp.
(-) Participacion Laboral
= Utilidad antes de Imp. a la Renta
(-) Impuesto a la Renta
UTILIDAD NETA

AO 2015
S/. 350,096.40
S/. 26,107.24
S/. 32,000.00
S/. 6,400.00
###
S/. 28,558.92
###
S/. 71,968.47
###

PROYECCION A VALORES CORRIENTES.

AO 2016
S/. 420,115.68

AO 2017
S/. 604,966.58

S/. 33,939.41
S/. 32,000.00
S/. 5,120.00
S/. 349,056.27
S/. 34,905.63
S/. 314,150.64
S/. 87,962.18
S/. 226,188.46

S/. 57,357.61
S/. 32,000.00
S/. 3,840.00
S/. 511,768.97
S/. 51,176.90
S/. 460,592.08
S/. 128,965.78
S/. 331,626.29

AO 2018
S/. 1,045,382.25

AO 2019
S/. 2,167,704.63

S/. 126,014.66
S/. 359,910.47
S/. 32,000.00
S/. 32,000.00
S/. 2,560.00
S/. 1,280.00
S/. 884,807.59 S/. 1,774,514.16
S/. 88,480.76
S/. 177,451.42
S/. 796,326.83 S/. 1,597,062.74
S/. 222,971.51
S/. 447,177.57
S/. 573,355.32 S/. 1,149,885.17

S/. 160,000.00

A) FLUJO DE CAJA

MEN
CONCEPTO
Ingresos

AO 2014

Ventas
S/. 287,569.00
Prestamo
S/. 40,000.00
Total Ingresos
S/. 327,569.00
Egresos
(-) Inversion Total
S/. 460,000.00
(-) Egresos Operativos
S/. 12,180.00
(-) Gastos de Financiamien
S/. 0.00
(-) Amortizacion del Capital
S/. 0.00
(-) Participacion Laboral
S/. 16,500.00
(-) Pago del Imp. A la Renta S/. 44,550.00
Total Egresos
S/. 533,230.00
Saldo del Periodo
-S/. 205,661.00

AO 2015
S/. 350,096.40
###
S/. 0.00
S/. 26,107.24
S/. 6,400.00
S/. 8,000.00
S/. 28,558.92
S/. 71,968.47
###
###

O DE CAJA
AO 2016

AO 2017

AO 2018

AO 2019

S/. 420,115.68 S/. 604,966.58 S/. 1,045,382.25 S/. 2,167,704.63

S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
###
S/. 604,966.58
###
###
S/. 0.00
S/. 33,939.41
S/. 5,120.00
S/. 8,000.00
S/. 34,905.63
S/. 87,962.18
###
###

S/. 0.00
S/. 0.00
S/. 57,357.61
S/. 126,014.66
S/. 3,840.00
S/. 2,560.00
S/. 8,000.00
S/. 8,000.00
S/. 51,176.90
S/. 88,480.76
S/. 128,965.78
S/. 222,971.51
S/. 249,340.28 S/. 448,026.93
S/. 355,626.29 S/. 597,355.32

S/. 0.00
S/. 359,910.47
S/. 1,280.00
S/. 8,000.00
S/. 177,451.42
S/. 447,177.57
S/. 993,819.46
###

165000
16500
148500
44550
103950

B) FLUJO DE FONDOS

MEN
CONCEPTO
Fuentes
Utilidad
Depreciacin
Prstamo
Total Fuentes
Usos
(-) Inversion Total
(-) Amortizacion de deuda
Total Usos
SALDO DEL PERIODO

AO 2014

AO 2015

S/. 103,950.00
S/. 0.00
S/. 40,000.00
S/. 143,950.00

S/. 185,061.78
S/. 32,000.00
S/. 0.00
###

S/. 460,000.00
S/. 0.00
S/. 460,000.00
-S/. 316,050.00

S/. 0.00
S/. 8,000.00
S/. 8,000.00
###

DOS
AO 2016

AO 2017

AO 2018

AO 2019

S/. 226,188.46 S/. 331,626.29

S/. 32,000.00
S/. 32,000.00
S/. 0.00
S/. 0.00
###
###

S/. 573,355.32
S/. 32,000.00
S/. 0.00
S/. 605,355.32

S/. 1,149,885.17
S/. 32,000.00
S/. 0.00
###

S/. 0.00
S/. 8,000.00
S/. 8,000.00
###

S/. 0.00
S/. 8,000.00
S/. 8,000.00
S/. 597,355.32

S/. 0.00
S/. 8,000.00
S/. 8,000.00
###

S/. 0.00
S/. 8,000.00
S/. 8,000.00
###

BALANCE GENERAL

MEN
ACTIVO
Caja
Activo Fijo
(-) Depreciacin Acumulada
TOTAL ACTIVO

S/. 2,406,117.02
S/. 260,000.00
S/. 160,000.00
S/. 2,506,117.02

PASIVO
Deuda
S/. 0.00
Capital Social
S/. 40,000.00
Utilidad Retenida
S/. 2,466,117.02
TOTAL PASIVO Y PATRIMONIO
###

CONCEPTO
principal
intereses
total

prestamo
tasa

AO 1
S/. 8,000.00
S/. 6,400.00
S/. 14,400.00

AO 2
S/. 8,000.00
S/. 5,120.00
S/. 13,120.00

40000
16%

terreno
m/e
capital

S/. 100,000.00
S/. 160,000.00
S/. 40,000.00
S/. 300,000.00

S/. 260,000.00

AO 3
S/. 8,000.00
S/. 3,840.00
S/. 11,840.00

AO 4
S/. 8,000.00
S/. 2,560.00
S/. 10,560.00

AO 5
S/. 8,000.00
S/. 1,280.00
S/. 9,280.00

TOTAL
S/. 40,000.00
S/. 19,200.00
S/. 59,200.00