Taller 2 - New

ESTADO DE PERDIDAS Y GANANCIAS
AO 1
AO 2
AO 3
260,000.00
266,500.00
273,162.50
VENTAS
EGRESOS
Costos Operativos
Depreciacion Activos
TOTAL EGRESOS
Utilidad antes Int e Imptos
Impto 40%
40%
Utilidad despues Impto
215,050.00
14,500.00
229,550.00
230,321.25
14,500.00
244,821.25
245,565.49
14,500.00
260,065.49
30,450.00
21,678.75
13,097.01
12,180.00
8,671.50
5,238.80
18,270.00
13,007.25
7,858.21
CALCULO DEL TMAR

Aporte
Aporte Accionistas
Prestamo bancario
Costo %
72500
72500
% participacion
25%
50%
10%
50%
145000
CALCULO DEL TIR

INVERSION
INGRESOS
GASTO OPER
0
-145000
1
260,000.00
229,550.00
2
266,500.00
244,821.25
3
273,162.50
260,065.49
4
279,991.56
265,308.96
5
286,991.35
271,770.10
6
294,166.14
276,882.28
7
301,520.29
276,882.28
8
309,058.30
276,882.28
9
316,784.75
276,882.28
10
324,704.37
276,882.28
TIR
(145,000.00)
30,450.00
21,678.75
13,097.01
14,682.60
15,221.25
17,283.86
24,638.01
32,176.02
39,902.47
47,822.09
10%
EL PROYECTO NO ES VIABLE EL TIR ES MENOR A LA TMAR
AO 4
AO 5
AO 6
279,991.56
286,991.35
294,166.14
250,808.96
14,500.00
265,308.96
257,270.10
14,500.00
271,770.10
262,382.28
14,500.00
276,882.28
14,682.60
15,221.25
17,283.86
5,873.04
6,088.50
6,913.54
8,809.56
9,132.75
10,370.31
Costo
ponderado
13%
5%
TMAR
18%
TIR
-8%
Ventas
Costos Operativos
Utilidad antes int e impt
Intereses
Utilidad antes impto
Impuesto 40%
Utikidad despues impto
Dividendos (45%)
Adicion a utilidad retenida
18%
AO 1
PRONOSTICO DE VENTAS
VENTAS
ene
feb
21,666.67
21,666.67
260000
60%
70%
Ctas x Cobrar credito

Gastos en compras
Ctas x Cobrar 30 dias

50%
30%
20%
40%
Ctas x Cobrar contado
156000
13,000.00
15,166.67
13,000.00
15,166.67
6,500.00
104000
Total ingresos x Vtas
8666.67
8,666.67
8666.67
15,166.67
8,666.67
15,166.67
FLUJO CAJA OPERATIVO
INGRESOS
Ventas
EGRESOS
Gastos de Publicidad
Compras al Contado
Compras Credito 30% mes sgte
3%
70%
30%
650.00
10,616.67
Sueldos
Beneficios Sociales 35%
Alquiler
Gastos generales
Depreciacion 145000/120 meses
18,000.00
35%
6,300.00
4000
1500
1208.3333333
Total Flujo Operativo

FLUJO FINANCIERO
Ingresos
Aporte accionistas
Prestamos Bancos
interes papeles bancos
100%
50%
50%
5%
Egresos
Pagos Bancos
pago interes bancario
Total Flujo Financiero
FLUJO TOTAL
145000
72500
72500
3625
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
13,750.00
(5,083.33)
18,300.00
(3,133.33)
0
0.00
72500.00
0.00
72500.00
0
0.00
0.00
302.08
302.08
0
72500.00
0
302.08
67,416.67
(2,831.25)
Saldo inicial Caja

Saldo final
0
67,416.67
0
(2,831.25)
mar
abr
may
jun
jul
ago
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
8666.67
19,066.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
19,066.67
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
18,300.00
766.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
6,500.00
3,900.00
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
0
302.08
0
302.08
0
302.08
0
302.08
0
302.08
0
302.08
1,068.75
3,668.75
3,668.75
3,668.75
3,668.75
3,668.75
0
1,068.75
0
3,668.75
0
3,668.75
0
3,668.75
0
3,668.75
0
3,668.75
2012
sep
oct
nov
dic
TOTAL
21,666.67
21,666.67
21,666.67
21,666.67
260,000.00
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
6,500.00
3,900.00
2,600.00
8666.67
21,666.67
237,900.00
21,666.67
21,666.67
21,666.67
21,666.67
237,900.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
215,050.00
22,850.00
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
0
0.00
0.00
302.08
302.08
72500.00
0
302.08
0
302.08
0
302.08
72500
7250
79750
-79447.92
79750
-7250.00
3,668.75
3,668.75
3,668.75
(76,081.25)
15,600.00
2017
0
3,668.75
0
3,668.75
0
3,668.75
0
(76,081.25)
2018
AO 2
260000
2.50% ene
feb
266500
22,208.33
22,208.33
VENTAS
60%
70%

Gastos en compras

50%
30%
20%
40%
159900
106600
13,325.00
15,545.83
13,325.00
15,545.83
6,500.00
3,900.00
2,600.00
8883.33
21,883.33
6,662.50
3,900.00
2,600.00
8883.33
22,045.83
21,883.33
22,045.83
666.25
10,882.08
3,185.00
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
17,317.92
4,565.42
18,796.67
3,249.17
INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos 18000
Alquiler
Gastos generales
Impuestos ao anterior
3%
70%
30%
5%
35%
18,900.00
6,615.00
4000
1500
1208.3333333
40%
15,600.00

FLUJO FINANCIERO
Ingresos
Aporte accionistas
Prestamos Bancos
100%
50%
5%
Egresos
Pagos Bancos
145000
72500
0
0
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0
0.00
FLUJO TOTAL
Saldo inicial Caja
Saldo final
Necesidad de Fondos
4,565.42
15,600.00
20,165.42
(4,565.42)
15,600.00
3,249.17
15,600.00
18,849.17
(3,249.17)
15,600.00
mar
abr
may
jun
jul
ago
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
6,662.50
3,997.50
2,600.00
8883.33
22,143.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
22,143.33
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
6240.00
25,036.67
(2,828.33)
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
18,796.67
3,411.67
18,796.67
3,411.67
18,796.67
3,411.67
18,796.67
3,411.67
0
0.00
0.00
0.00
0.00
0
0.00
2828.33
0.00
2828.33
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0
2828.33
0
0.00
0
0.00
0
0.00
0.00
0.00
0
0.00
18,796.67
3,346.67
3,346.67
15,600.00
18,946.67
(3,346.67)
15,600.00
prestamo
10%
(0.00)
15,600.00
15,600.00
0.00
15,600.00
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
2,828.33
282.83
3,111.16 a pagar marzo ao 3
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
2012
sep
oct
nov
dic
TOTAL
22,208.33
22,208.33
22,208.33
22,208.33
266,500.00
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
6,662.50
3,997.50
2,665.00
8883.33
22,208.33
265,947.50
22,208.33
22,208.33
22,208.33
22,208.33
265,947.50
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
0.00
18,796.67
3,411.67
18,796.67
3,411.67
18,796.67
3,411.67
18,796.67
3,411.67
230,321.25
35,626.25
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
2828.33
0.00
0.00
0.00
0.00
0
0.00
0
0.00
0
0
0
0.00
0
2828.33
2017
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
3,411.67
15,600.00
19,011.67
(3,411.67)
15,600.00
38,454.58 capital trabajo ao 3
2018
al trabajo ao 3
AO 3
266500
2.50% ene
feb
273162.5
22,763.54
22,763.54
VENTAS
60%
70%

Gastos en compras

163897.5
50%
30%
20%
40%
109265
13,658.13
15,934.48
13,658.13
15,934.48
6,662.50
3,997.50
2,665.00
9105.42
22,430.42
6,829.06
3,997.50
2,665.00
9105.42
22,596.98
22,430.42
22,596.98
682.91
11,154.14
3,264.63
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
17,792.56
4,637.85
19,308.28
3,288.70
INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos 18900
Alquiler
Gastos generales
3%
70%
30%
5%
35%
40%
19,845.00
6,945.75
4000
1500
1208.33
38,454.58

FLUJO FINANCIERO
Ingresos
Aporte accionistas
Prestamos Bancos
100%
50%
5%
Egresos
Pagos Bancos
145000
72500
0
0
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0
0.00
FLUJO TOTAL
Saldo inicial Caja
Saldo final
Necesidad de Fondos
4,637.85
38,454.58
43,092.43
(4,637.85)
38,454.58
3,288.70
38,454.58
41,743.28
(3,288.70)
38,454.58
mar
abr
may
jun
jul
ago
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
6,829.06
4,097.44
2,665.00
9105.42
22,696.92
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
22,696.92
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
15381.83
34,690.11
(11,926.57)
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
19,308.28
3,455.26
19,308.28
3,455.26
19,308.28
3,455.26
19,308.28
3,455.26
0
0.00
11926.57
0.00
11926.57
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
11926.57
0
0.00
0
0.00
0
0.00
0
0.00
19,308.28
3,388.64
0
0.00
0.00
0.00
0.00
3,111.16
3111.163
-3111.16
277.47
38,454.58
38,732.05
(277.47)
38,454.58
0.00
prestamo
10%
(0.00)
38,454.58
38,454.58
0.00
38,454.58
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
11926.57
11,926.57
1192.66
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
2012
sep
oct
nov
dic
TOTAL
22,763.54
22,763.54
22,763.54
22,763.54
273,162.50
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
6,829.06
4,097.44
2,731.63
9105.42
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
0.00
19,308.28
3,455.26
19,308.28
3,455.26
19,308.28
3,455.26
19,308.28
3,455.26
272,596.19
245,565.49
27,030.70
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
11926.57
0.00
0.00
0
0.00
0
0.00
0.00
0.00
0.00
0.00
3111.16
8815.41
2017
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
3,455.26
38,454.58
41,909.84
(3,455.26)
38,454.58
35,846.11
2018
AO 4
273162.5
2.50% ene
feb
279991.563
23,332.63
23,332.63
VENTAS
60%
70%

Gastos en compras

50%
30%
20%
40%
167994.94
111996.63
13,999.58
16,332.84
13,999.58
16,332.84
6,829.06
4,097.44
2,731.63
9333.05
22,991.18
6,999.79
4,097.44
2,731.63
9333.05
23,161.90
22,991.18
23,161.90
699.98
11,432.99
3,346.24
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
18,281.73
4,709.44
19,835.34
3,326.56
INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos 19845
Alquiler
Gastos generales
3%
70%
30%
5%
35%
40%
20,837.25
7,293.04
4000
1500
1208.33
35,846.11

FLUJO FINANCIERO
Ingresos
Aporte accionistas
Prestamos Bancos
100%
50%
0%
5%
Egresos
Pagos Bancos
145000
72500
0
0
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0
0.00
FLUJO TOTAL
Saldo inicial Caja
Saldo final
Necesidad de Fondos
mm
4,709.44
35,846.11
40,555.55
(4,709.44)
35,846.11
3,326.56
35,846.11
39,172.67
(3,326.56)
35,846.11
mar
abr
may
jun
jul
ago
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
6,999.79
4,199.87
2,731.63
9333.05
23,264.34
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
23,264.34
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
14338.44
34,173.79
(10,841.16)
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
0
0.00
10841.16
0.00
10841.16
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
10841.16
0
0.00
0
0.00
0
0.00
0
0.00
19,835.34
3,429.00
0
0.00
9690.23
0.00
9690.23
13,119.23
13119.23
-3429.00
(0.00)
35,846.11
35,846.10
0.00
35,846.11
9690.23
prestamo
10%
0.00
35,846.11
35,846.11
(0.00)
35,846.11
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
10841.16
20,531.39
2053.14
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
2012
sep
oct
nov
dic
TOTAL
23,332.63
23,332.63
23,332.63
23,332.63
279,991.56
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
6,999.79
4,199.87
2,799.92
9333.05
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
0.00
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0
0.00
0
0.00
279,411.09
250,808.96
28,602.13
0
0.00
0.00
0.00
0.00
20531.39
0.00
0.00
0.00
13119.23
7412.16
2017
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
3,497.29
35,846.11
39,343.39
(3,497.29)
35,846.11
36,014.30
2018
AO 5
279991.563
2.50% ene
feb
286991.352
23,915.95
23,915.95
VENTAS
60%
70%

Gastos en compras

50%
30%
20%
40%
172194.81
114796.54
14,349.57
16,741.16
14,349.57
16,741.16
6,829.06
4,097.44
2,731.63
9566.38
23,224.50
7,174.78
4,097.44
2,731.63
9566.38
23,570.22
23,224.50
23,570.22
717.48
11,718.81
3,346.24
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
18,702.27
4,522.24
20,378.37
3,191.85
INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos 20837,25
Alquiler
Gastos generales
3%
70%
30%
5%
35%
40%
21,879.11
7,657.69
4000
1500
1208.33
36,014.30

FLUJO FINANCIERO
Ingresos
Aporte accionistas
Prestamos Bancos
100%
50%
0%
5%
Egresos
Pagos Bancos
145000
72500
0
0
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0
0.00
FLUJO TOTAL
Saldo inicial Caja
Saldo final
Necesidad de Fondos
4,522.24
36,014.30
40,536.53
(4,522.24)
36,014.30
3,191.85
36,014.30
39,206.15
(3,191.85)
36,014.30
mar
abr
may
jun
jul
ago
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
7,174.78
4,304.87
2,731.63
9566.38
23,777.66
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
23,777.66
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
14405.72
34,784.09
(10,868.15)
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
0
0.00
10868.15
0.00
10868.15
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
10868.15
0
0.00
0
0.00
0
0.00
0
0.00
20,378.37
3,399.28
0
0.00
19185.24
0.00
19185.24
22,584.53
22584.5265
-3399.29
(0.00)
36,014.30
36,014.29
0.00
36,014.30
19185.24
prestamo
10%
0.00
36,014.30
36,014.30
(0.00)
36,014.30
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
10868.15
30,053.39
3005.34
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
2012
sep
oct
nov
dic
TOTAL
23,915.95
23,915.95
23,915.95
23,915.95
286,991.35
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
7,174.78
4,304.87
2,869.91
9566.38
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
0.00
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0
0.00
0
0.00
285,815.90
257,270.10
28,545.80
0
0.00
0.00
0.00
0.00
30053.39
0.00
0.00
0.00
22584.53
7468.86
2017
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
3,537.57
36,014.30
39,551.87
(3,537.57)
36,014.30
36,014.66
2018
AO 6
286991.352
2.50% ene
feb
294166.135
24,513.84
24,513.84
VENTAS
60%
70%

Gastos en compras

50%
30%
20%
40%
176499.68
117666.45
14,708.31
17,159.69
14,708.31
17,159.69
6,829.06
4,097.44
2,731.63
9805.54
23,463.66
7,354.15
4,097.44
2,731.63
9805.54
23,988.75
23,463.66
23,988.75
735.42
12,011.78
3,346.24
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
19,013.17
4,450.49
20,814.84
3,173.91
INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos 20837,25
Alquiler
Gastos generales
3%
70%
30%
5%
35%
40%
21,879.11
7,657.69
4000
1500
1208.33
36,014.66

FLUJO FINANCIERO
Ingresos
Aporte accionistas
Prestamos Bancos
100%
50%
0%
5%
Egresos
Pagos Bancos
145000
72500
0
0
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0
0.00
FLUJO TOTAL
Saldo inicial Caja
Saldo final
Necesidad de Fondos
4,450.49
36,014.66
40,465.15
(4,450.49)
36,014.66
3,173.91
36,014.66
39,188.58
(3,173.91)
36,014.66
mar
abr
may
jun
jul
ago
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
7,354.15
4,412.49
2,731.63
9805.54
24,303.81
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
24,303.81
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
14405.87
35,220.71
(10,706.86)
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
20,814.84
3,699.00
20,814.84
3,699.00
20,814.84
3,699.00
20,814.84
3,699.00
0
0.00
10706.86
0.00
10706.86
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
10706.86
0
0.00
0
0.00
0
0.00
0
0.00
20,814.84
3,488.97
0
0.00
29569.76
0.00
29569.76
33,058.73
33058.73
-3488.97
36,014.66
36,014.66
36,014.66
29569.76
prestamo
10%
36,014.66
36,014.66
36,014.66
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
10706.86
40,276.62
4027.66
44,304.28 a pagar marzo ao sgte
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
2012
sep
oct
nov
dic
TOTAL
24,513.84
24,513.84
24,513.84
24,513.84
294,166.14
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
7,354.15
4,412.49
2,941.66
9805.54
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
735.42
12,011.78
5,147.91
1,823.26
638.14
333.33
125.00
0.00
20,814.84
3,699.00
20,814.84
3,699.00
20,814.84
3,699.00
20,814.84
3,699.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0
0.00
0
0.00
292,380.83
262,382.28
29,998.55
0
0.00
0.00
0.00
0.00
40276.62
0.00
0.00
0.00
33058.73
7217.89
2017
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
3,699.00
36,014.66
39,713.67
(3,699.00)
36,014.66
37,216.44
2018

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ESTADO DE PERDIDAS Y GANANCIAS

Utilidad despues Impto

CALCULO DEL TMAR

CALCULO DEL TIR

EL PROYECTO NO ES VIABLE EL TIR ES MENOR A LA TMAR

Ctas x Cobrar credito

Ctas x Cobrar 30 dias

Ctas x Cobrar contado

Total ingresos x Vtas

FLUJO CAJA OPERATIVO

Total Flujo Operativo

Saldo inicial Caja

Ctas x Cobrar credito

Ctas x Cobrar 30 dias

Ctas x Cobrar contado

Total ingresos x Vtas

FLUJO CAJA OPERATIVO

Total Flujo Operativo

38,454.58 capital trabajo ao 3

Ctas x Cobrar credito

Ctas x Cobrar 30 dias

Ctas x Cobrar contado

Total ingresos x Vtas

FLUJO CAJA OPERATIVO

Total Flujo Operativo

Ctas x Cobrar credito

Ctas x Cobrar 30 dias

Ctas x Cobrar contado

Total ingresos x Vtas

FLUJO CAJA OPERATIVO

Total Flujo Operativo

Ctas x Cobrar credito

Ctas x Cobrar 30 dias

Ctas x Cobrar contado

Total ingresos x Vtas

FLUJO CAJA OPERATIVO

Total Flujo Operativo

Ctas x Cobrar credito

Ctas x Cobrar 30 dias

Ctas x Cobrar contado

Total ingresos x Vtas

FLUJO CAJA OPERATIVO

Total Flujo Operativo

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