PREGUNTA C

AO 1 AO 2
INGRESOS
VENTAS S/. 420,000.00 S/. 463,050.00
TOTAL INGRESOS S/. 420,000.00 S/. 463,050.00

EGRESOS
COMPRA (PREGUNTA D) MATERIA PRIMA 40% S/. 168,000.00 S/. 185,220.00
MANO DE OBRA 12% S/. 50,400.00 S/. 55,566.00
COMPRA (PREGUNTA D) MATERIALES INDIRECTOS 9% S/. 37,800.00 S/. 41,674.50
GASTOS DE VENTAS 7% S/. 29,400.00 S/. 32,413.50
GASTO DE AMINISTRACION 12% S/. 50,400.00 S/. 55,566.00

TOTAL EGRESOS S/. 336,000.00 S/. 370,440.00

PREGUNTA A

INGRESO IGV INCLUIDO 19% S/. 79,800.00 S/. 87,979.50

SALIDA(CONSIDERAMOS
MATERIA PRIMA Y
MATERIALES INDIRECTOS) IGV NO INCLUIDO 19% S/. 39,102.00 S/. 43,109.96
BALANCE DE IGV S/. 40,698.00 S/. 44,869.55

PREGUNTA B ESTADOS DE GANANCIAS Y PERDIDAS

PARA LAS VENTAS SE QUITA =VENTAS/

EJEMPLO EL IGV 19% (1+IGV) S/. 352,941.18

VENTAS S/. 352,941.18 S/. 389,117.65

COSTOS DE VENTAS S/. 256,200.00 S/. 282,460.50
UTILIDAD BRUTA S/. 96,741.18 S/. 106,657.15
GASTOS ADMINISTRATIVOS S/. 50,400.00 S/. 55,566.00
GASTO DE VENTAS S/. 29,400.00 S/. 32,413.50

UTILIDAD ANTES DE
IMPUESTOS Y
PARTICIPACIONES S/. 16,941.18 S/. 18,677.65
IR 0.3 S/. 5,082.35 S/. 5,603.29
PARTICPACIONES 0.1 S/. 1,694.12 S/. 1,867.76
UTILIDAD PARA
REINVERSION S/. 10,164.71 S/. 11,206.59
AO 3 AO 4 AO 5

S/. 486,202.50 S/. 510,512.63 S/. 536,038.26

S/. 486,202.50 S/. 510,512.63 S/. 536,038.26

S/. 194,481.00 S/. 204,205.05 S/. 214,415.30

S/. 58,344.30 S/. 61,261.52 S/. 64,324.59
S/. 43,758.23 S/. 45,946.14 S/. 48,243.44
S/. 34,034.18 S/. 35,735.88 S/. 37,522.68
S/. 58,344.30 S/. 61,261.52 S/. 64,324.59

S/. 388,962.00 S/. 408,410.10 S/. 428,830.61

S/. 92,378.48 S/. 96,997.40 S/. 101,847.27

S/. 45,265.45 S/. 47,528.73 S/. 49,905.16

S/. 47,113.02 S/. 49,468.67 S/. 51,942.11

POR 12 MESES S/. 4,235,294.12

S/. 408,573.53 S/. 429,002.21 S/. 450,452.32

S/. 296,583.53 S/. 311,412.70 S/. 326,983.34
S/. 111,990.00 S/. 117,589.50 S/. 123,468.98
S/. 58,344.30 S/. 61,261.52 S/. 64,324.59
S/. 34,034.18 S/. 35,735.88 S/. 37,522.68

S/. 19,611.53 S/. 20,592.11 S/. 21,621.71

S/. 5,883.46 S/. 6,177.63 S/. 6,486.51
S/. 1,961.15 S/. 2,059.21 S/. 2,162.17

S/. 11,766.92 S/. 12,355.26 S/. 12,973.03

PREGUNTA D

VENTAS S/. 420,000.00 S/. 463,050.00 S/. 486,202.50

MATERIA PRIMA S/. 168,000.00 S/. 185,220.00 S/. 194,481.00

MANO DE OBRA S/. 50,400.00 S/. 55,566.00 S/. 58,344.30
MATERIALES INDIRECTOS S/. 37,800.00 S/. 41,674.50 S/. 43,758.23
GASTOS DE VENTAS S/. 29,400.00 S/. 32,413.50 S/. 34,034.18
GASTO DE AMINISTRACION S/. 50,400.00 S/. 55,566.00 S/. 58,344.30
TOTAL EGRESOS S/. 336,000.00 S/. 370,440.00 S/. 388,962.00

AO 1
ENERO FEBRERO MARZO
INGRESOS % S/. 35,000.00 S/. 35,000.00 S/. 35,000.00
50% S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
25% S/. 17,500.00 S/. 8,750.00
25% S/. 17,500.00

TOTAL INGRESOS S/. 17,500.00 S/. 26,250.00 S/. 35,000.00

TOTAL EGRESOS S/. 28,000.00 S/. 28,000.00 S/. 28,000.00

TOTAL -S/. 10,500.00 -S/. 1,750.00 S/. 7,000.00

AO 2
ENERO FEBRERO MARZO
S/. 8,750.00
S/. 8,750.00 S/. 8,750.00
VENTAS % S/. 38,587.50 S/. 38,587.50 S/. 38,587.50
50% S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
25% S/. 19,293.75 S/. 9,646.88
25% S/. 19,293.75
 TOTAL INGRESOS S/. 57,881.25 S/. 67,528.13 S/. 77,175.00
TOTAL EGRESOS S/. 30,870.00 S/. 30,870.00 S/. 30,870.00

TOTAL S/. 27,011.25 S/. 36,658.13 S/. 46,305.00

AO 3
ENERO FEBRERO MARZO
S/. 9,646.88
S/. 9,646.88 S/. 9,646.88
VENTAS % S/. 40,516.88 S/. 40,516.88 S/. 40,516.88
50% S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
25% S/. 20,258.44 S/. 10,129.22
25% S/. 20,258.44

TOTAL INGRESOS S/. 20,258.44 S/. 30,387.66 S/. 40,516.88

TOTAL EGRESOS S/. 32,413.50 S/. 32,413.50 S/. 32,413.50

TOTAL -S/. 12,155.06 -S/. 2,025.84 S/. 8,103.38

AO 4
ENERO FEBRERO MARZO
S/. 10,129.22
S/. 10,129.22 S/. 10,129.22
VENTAS % S/. 42,542.72 S/. 42,542.72 S/. 42,542.72
50% S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
25% S/. 21,271.36 S/. 10,635.68
25% S/. 21,271.36

TOTAL INGRESOS S/. 21,271.36 S/. 31,907.04 S/. 42,542.72

TOTAL EGRESOS S/. 34,034.18 S/. 34,034.18 S/. 34,034.18

TOTAL -S/. 12,762.82 -S/. 2,127.14 S/. 8,508.54

 AO 5
ENERO FEBRERO MARZO
S/. 10,635.68
S/. 10,635.68 S/. 10,635.68
VENTAS % S/. 44,669.85 S/. 44,669.85 S/. 44,669.85
50% S/. 22,334.93 S/. 11,167.46 S/. 11,167.46
25% S/. 22,334.93 S/. 11,167.46
25% S/. 22,334.93

TOTAL INGRESOS S/. 67,004.78 S/. 78,172.25 S/. 89,339.71

TOTAL EGRESOS S/. 35,735.88 S/. 35,735.88 S/. 35,735.88

TOTAL S/. 31,268.90 S/. 42,436.36 S/. 53,603.83

S/. 510,512.63 S/. 536,038.26

S/. 204,205.05 S/. 214,415.30

S/. 61,261.52 S/. 64,324.59
S/. 45,946.14 S/. 48,243.44
S/. 35,735.88 S/. 37,522.68
S/. 61,261.52 S/. 64,324.59
S/. 408,410.10 S/. 428,830.61

MAYO JUNIO JULIO AGOSTO SETIEMBRE

ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE
S/. 35,000.00 S/. 35,000.00 S/. 35,000.00 S/. 35,000.00 S/. 35,000.00 S/. 35,000.00

S/. 8,750.00
S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00
S/. 17,500.00

S/. 35,000.00 S/. 35,000.00 S/. 35,000.00 S/. 35,000.00 S/. 35,000.00 S/. 35,000.00
S/. 28,000.00 S/. 28,000.00 S/. 28,000.00 S/. 28,000.00 S/. 28,000.00 S/. 28,000.00

S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

S/. 38,587.50 S/. 38,587.50 S/. 38,587.50 S/. 38,587.50 S/. 38,587.50 S/. 38,587.50

S/. 9,646.88
S/. 9,646.88 S/. 9,646.88
S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
S/. 19,293.75 S/. 9,646.88
S/. 19,293.75
S/. 77,175.00 S/. 77,175.00 S/. 77,175.00 S/. 77,175.00 S/. 77,175.00 S/. 77,175.00
S/. 30,870.00 S/. 30,870.00 S/. 30,870.00 S/. 30,870.00 S/. 30,870.00 S/. 30,870.00

S/. 46,305.00 S/. 46,305.00 S/. 46,305.00 S/. 46,305.00 S/. 46,305.00 S/. 46,305.00

ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

S/. 40,516.88 S/. 40,516.88 S/. 40,516.88 S/. 40,516.88 S/. 40,516.88 S/. 40,516.88

S/. 10,129.22
S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22
S/. 20,258.44

S/. 40,516.88 S/. 40,516.88 S/. 40,516.88 S/. 40,516.88 S/. 40,516.88 S/. 40,516.88
S/. 32,413.50 S/. 32,413.50 S/. 32,413.50 S/. 32,413.50 S/. 32,413.50 S/. 32,413.50

S/. 8,103.38 S/. 8,103.38 S/. 8,103.38 S/. 8,103.38 S/. 8,103.38 S/. 8,103.38

ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

S/. 42,542.72 S/. 42,542.72 S/. 42,542.72 S/. 42,542.72 S/. 42,542.72 S/. 42,542.72

S/. 10,635.68
S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68
S/. 21,271.36

S/. 42,542.72 S/. 42,542.72 S/. 42,542.72 S/. 42,542.72 S/. 42,542.72 S/. 42,542.72
S/. 34,034.18 S/. 34,034.18 S/. 34,034.18 S/. 34,034.18 S/. 34,034.18 S/. 34,034.18

S/. 8,508.54 S/. 8,508.54 S/. 8,508.54 S/. 8,508.54 S/. 8,508.54 S/. 8,508.54
ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

S/. 44,669.85 S/. 44,669.85 S/. 44,669.85 S/. 44,669.85 S/. 44,669.85 S/. 44,669.85

S/. 11,167.46
S/. 11,167.46 S/. 11,167.46
S/. 22,334.93 S/. 11,167.46 S/. 11,167.46
S/. 22,334.93 S/. 11,167.46 S/. 11,167.46
S/. 22,334.93 S/. 11,167.46 S/. 11,167.46
S/. 22,334.93 S/. 11,167.46 S/. 11,167.46
S/. 22,334.93 S/. 11,167.46
S/. 22,334.93

S/. 89,339.71 S/. 89,339.71 S/. 89,339.71 S/. 89,339.71 S/. 89,339.71 S/. 89,339.71
S/. 35,735.88 S/. 35,735.88 S/. 35,735.88 S/. 35,735.88 S/. 35,735.88 S/. 35,735.88

S/. 53,603.83 S/. 53,603.83 S/. 53,603.83 S/. 53,603.83 S/. 53,603.83 S/. 53,603.83
OCTUBRE NOVIEMBRE DICIEMBRE
OCTUBRE NOVIEMBRE DICIEMBRE
S/. 35,000.00 S/. 35,000.00 S/. 35,000.00

S/. 8,750.00
S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
S/. 17,500.00 S/. 8,750.00 S/. 8,750.00
S/. 35,000.00 S/. 35,000.00 S/. 35,000.00
S/. 28,000.00 S/. 28,000.00 S/. 28,000.00

S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

OCTUBRE NOVIEMBRE DICIEMBRE

S/. 38,587.50 S/. 38,587.50 S/. 38,587.50

S/. 9,646.88
S/. 9,646.88 S/. 9,646.88
S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
 S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
S/. 77,175.00 S/. 77,175.00 S/. 19,293.75 S/. 9,646.88 S/. 9,646.88
S/. 30,870.00 S/. 30,870.00 S/. 38,587.50

S/. 46,305.00 S/. 46,305.00 -S/. 19,293.75

OCTUBRE NOVIEMBRE DICIEMBRE

S/. 40,516.88 S/. 40,516.88 S/. 40,516.88

S/. 10,129.22
S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
S/. 20,258.44 S/. 10,129.22 S/. 10,129.22
S/. 40,516.88 S/. 40,516.88 S/. 19,293.75
S/. 32,413.50 S/. 32,413.50 S/. 32,413.50

S/. 8,103.38 S/. 8,103.38 -S/. 13,119.75

OCTUBRE NOVIEMBRE DICIEMBRE

S/. 42,542.72 S/. 42,542.72 S/. 42,542.72

S/. 10,635.68
S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
S/. 21,271.36 S/. 10,635.68 S/. 10,635.68
S/. 42,542.72 S/. 42,542.72 S/. 19,293.75
S/. 34,034.18 S/. 34,034.18 S/. 34,034.18

S/. 8,508.54 S/. 8,508.54 -S/. 14,740.43

OCTUBRE NOVIEMBRE DICIEMBRE

S/. 44,669.85 S/. 44,669.85 S/. 44,669.85

S/. 11,167.46
S/. 11,167.46 S/. 11,167.46
S/. 22,334.93 S/. 11,167.46 S/. 11,167.46
S/. 22,334.93 S/. 11,167.46
S/. 89,339.71 S/. 89,339.71 S/. 67,004.78
S/. 35,735.88 S/. 35,735.88 S/. 35,735.88

S/. 53,603.83 S/. 53,603.83 S/. 31,268.90

VENTAS
(COSTOS DE VENTAS)
UTILIDAD OPERATIVA