Documente Academic
Documente Profesional
Documente Cultură
margen de utilidad
valor de venta S/.58,500.00
(-) costo total S/.39,000.40
utilidad S/.19,499.60
diario mensual
litros unidadd litros unidadd litros
pisco 10 15 60 90 1560
maracuy20 15 120 90 3120
Data:
CF:113,32 unidades monetarias pe= costo fijo
CV:4.08694667 1- Cvu
PV:6.13042 Pvu
pexpv
16.6668376068
unidades producidas al mes cajas de 12 u.
2340 195
UNIDADES PRECIO
120 3000
30521.40
unidadd mililitros
2340 piscoen milili 10000
2340 maracuya 1250 11250
603,691.26
102,192.96
102,192.96
18,394.73
102,192.96
VENTAS ANUALES 2017
MES VENTAS IGV TOTAL
ENERO S/. 50,000.00 S/. 9,000.00 S/. 59,000.00
FEBRERO S/. 51,000.00 S/. 9,180.00 S/. 60,180.00
MARZO S/. 45,000.00 S/. 8,100.00 S/. 53,100.00
ABRIL S/. 42,000.00 S/. 7,560.00 S/. 49,560.00
MAYO S/. 35,000.03 S/. 6,300.01 S/. 41,300.04
JUNIO S/. 40,000.00 S/. 7,200.00 S/. 47,200.00
JULIO S/. 55,000.00 S/. 9,900.00 S/. 64,900.00
AGOSTO S/. 48,000.10 S/. 8,640.02 S/. 56,640.12
SETIEMBRE S/. 52,000.10 S/. 9,360.02 S/. 61,360.12
OCTUBRE S/. 50,000.20 S/. 9,000.04 S/. 59,000.24
NOVIEMBRE S/. 45,000.10 S/. 8,100.02 S/. 53,100.12
DICIEMBRE S/. 51,406.25 S/. 9,253.13 S/. 60,659.38
TOTAL S/. 564,406.78 S/. 101,593.22 S/. 666,000.00
IGV COMPRAS
ENERO S/. 50,000.00 S/. 9,000.00 S/. 29,679.00 S/. 5,342.22
FEBRERO S/. 51,000.00 S/. 9,180.00 S/. 23,000.00 S/. 4,140.00
MARZO S/. 45,000.00 S/. 8,100.00 S/. 22,500.00 S/. 4,050.00
ABRIL S/. 42,000.00 S/. 7,560.00 S/. 24,700.50 S/. 4,446.09
MAYO S/. 35,000.03 S/. 6,300.01 S/. 18,000.00 S/. 3,240.00
JUNIO S/. 40,000.00 S/. 7,200.00 S/. 1,900.00 S/. 342.00
JULIO S/. 55,000.00 S/. 9,900.00 S/. 23,000.00 S/. 4,140.00
AGOSTO S/. 48,000.10 S/. 8,640.02 S/. 30,000.00 S/. 5,400.00
SEPTIEMBRE S/. 52,000.10 S/. 9,360.02 S/. 30,000.00 S/. 5,400.00
OCTUBRE S/. 50,000.20 S/. 9,000.04 S/. 32,000.00 S/. 5,760.00
NOVIEMBRE S/. 45,000.10 S/. 8,100.02 S/. 26,000.00 S/. 4,680.00
DICIEMBRE S/. 51,406.25 S/. 9,253.13 S/. 27,000.00 S/. 4,860.00
TOTAL S/. 564,406.78 S/. 101,593.22 S/. 287,779.50 S/. 51,800.31
COMPRAS ANUALES 2017
MES COMPRAS IGV TOTAL
ENERO S/. 29,679.00 S/. 5,342.22 S/. 35,021.22 S/.60,000.00
FEBRERO S/. 23,000.00 S/. 4,140.00 S/. 27,140.00
MARZO S/. 22,500.00 S/. 4,050.00 S/. 26,550.00 S/.50,000.00
50,000.00
40,000.00
30,000.00
20,000.00
10,000.00
S/.-
O ZO L O O TO E E E E
RO ER RI AY
O
NI LI BR BR BR BR
EN
E R AR AB M JU JU OS M U M M
F EB M AG
TI
E
OC
T
VI
E
CI
E
SE NO DI
TRIBUTOS DE TOTAL DE
P/A/C PLANILLA POR TRIBUTOS
PAGAR
S/. 500.00 S/. 1,881.00 S/. 6,038.78
S/. 510.00 S/. 1,881.00 S/. 7,431.00
S/. 450.00 S/. 1,881.00 S/. 6,381.00
S/. 420.00 S/. 1,881.00 S/. 5,414.91
S/. 350.00 S/. 1,881.00 S/. 5,291.01
S/. 400.00 S/. 3,762.00 S/. 11,020.00
S/. 550.00 S/. 1,881.00 S/. 8,191.00
S/. 480.00 S/. 1,881.00 S/. 5,601.02
S/. 520.00 S/. 1,881.00 S/. 6,361.02
S/. 500.00 S/. 1,881.00 S/. 5,621.04
S/. 450.00 S/. 1,881.00 S/. 5,751.02
S/. 514.06 S/. 3,762.00 S/. 8,669.19
S/. 5,644.07 S/. 26,334.00 S/. 81,770.98
ACTIVO EJERCICIO 2016 EJERCICIO 2017
ACTIVO CORRIENTE
Caja y bancos S/. 141,040.00 S/. 169,248.00
cuentas por cobrar comerciales S/. 125,677.00 S/. 150,812.40
existencias S/. 165,500.00 S/. 198,600.00
ACTIVO NO CORRIENTE
Inmueble,maquinaria y equipo(neto de depreciacion acumulada)
S/. 114,150.00 S/. 136,980.00
TOTAL ACTIVO NO CORRIENTE S/. 114,150.00 S/. 136,980.00
PASIVO Y PATRIMONIO
PASIVO CORRIENTE
Sobregiros y pagares bancarios S/. 14,590.00 S/. 17,508.00
Cuentas por pagar comerciales S/. 157,890.00 S/. 189,468.00
Otras cuentas por pagar S/. 131,600.00 S/. 157,920.00
TOTAL PASIVO CORRIENTE S/. 304,080.00 S/. 364,896.00
PASIVO NO CORRIENTE
Deudas a largo plazo S/. 80,000.00 S/. 96,000.00
TOTAL PASIVO NO CORRIENTE S/. 80,000.00 S/. 96,000.00
PATRIMONIO NETO
Capital S/. 115,000.00 S/. 138,000.00
Reservas legales S/. 2,829.00 S/. 3,394.80
Resultados Acumulados S/. 44,458.00 S/. 53,349.60
TOTAL PATRIMONIO NETO S/. 162,287.00 S/. 194,744.40
TOTAL PASIVO Y PATRIMONIO
NETO S/. 546,367.00 S/. 655,640.40
ventas programadas al mes
costo de
unidades por caja produccion precio por pedidos por
por caja caja caja
S/. 12.00 S/. 200.00 S/. 300.00 S/. 185.00
STOCK
CAJAS UNIDADES PRECIO
S/. 10.00 S/. 120.00 S/. 3,000.00
as al mes