Documente Academic
Documente Profesional
Documente Cultură
Ao 2012 June-12 July-12 August-12 September-12 October-12 November-12 December-12 Ao 2013 Ao 2014 Ao 2015 Ao 2016
INGRESOS
Ventas 101,250,000 0 16,000,000 16,000,000 16,000,000 17,750,000 17,750,000 17,750,000 231,000,000 231,000,000 231,000,000 231,000,000
Trufas 78,750,000 0 12,500,000 12,500,000 12,500,000 13,750,000 13,750,000 13,750,000 180,000,000 180,000,000 180,000,000 180,000,000
Figuras 22,500,000 0 3,500,000 3,500,000 3,500,000 4,000,000 4,000,000 4,000,000 51,000,000 51,000,000 51,000,000 51,000,000
Total Ingresos 101,250,000 0 16,000,000 16,000,000 16,000,000 17,750,000 17,750,000 17,750,000 231,000,000 231,000,000 231,000,000 231,000,000
EGRESOS
Costos de Produccin 49,867,230 0 8,020,905 8,020,905 8,020,905 8,601,505 8,601,505 8,601,505 109,764,660 109,764,660 109,764,660 109,764,660
Insumos Directos 33,840,000 0 5,362,200 5,362,200 5,362,200 5,917,800 5,917,800 5,917,800 77,293,200 77,293,200 77,293,200 77,293,200
Insumos Indirectos 1,476,000 0 233,500 233,500 233,500 258,500 258,500 258,500 3,369,000 3,369,000 3,369,000 3,369,000
Servicios de Produccin y (Honorarios) 14,551,230 0 2,425,205 2,425,205 2,425,205 2,425,205 2,425,205 2,425,205 29,102,460 29,102,460 29,102,460 29,102,460
Costos de Ventas 8,883,333 0 1,480,556 1,480,556 1,480,556 1,480,556 1,480,556 1,480,556 14,883,333 17,766,667 17,766,667 17,766,667
Otros CI_ Depreciacin 2,883,333 480,556 480,556 480,556 480,556 480,556 480,556 2,883,333 5,766,667 5,766,667 5,766,667
Otros CI_ Arrendamiento 6,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 12,000,000 12,000,000 12,000,000 12,000,000
Otros CI_ Servicios pub 2,400,000 400,000 400,000 400,000 400,000 400,000 400,000 9,600,000 9,600,000 9,600,000 9,600,000
Accesorios 1,204,000 200,667 200,667 200,667 200,667 200,667 200,667 1,204,000
Total Costos 58,750,563 0 9,501,461 9,501,461 9,501,461 10,082,061 10,082,061 10,082,061 124,647,993 127,531,327 127,531,327 127,531,327
UTILIDAD OPERACIONAL 42,499,437 0 6,498,539 6,498,539 6,498,539 7,667,939 7,667,939 7,667,939 106,352,007 103,468,673 103,468,673 103,468,673
GASTOS
Gastos Administrativos 36,112,483 0 6,018,747 6,018,747 6,018,747 6,018,747 6,018,747 6,018,747 77,024,967 77,024,967 77,024,967 77,024,967
Servicios Profesionales administrativos 28,966,650 4,827,775 4,827,775 4,827,775 4,827,775 4,827,775 4,827,775 57,933,300 57,933,300 57,933,300 57,933,300
Servicios 2,400,000 400,000 400,000 400,000 400,000 400,000 400,000 9,600,000 9,600,000 9,600,000 9,600,000
Depreciaciones 2,433,333 405,556 405,556 405,556 405,556 405,556 405,556 4,866,667 4,866,667 4,866,667 4,866,667
Publicidad y Propaganda 187,500 31,250 31,250 31,250 31,250 31,250 31,250 375,000 375,000 375,000 375,000
tiles Papelera y Fotocopias 250,000 41,667 41,667 41,667 41,667 41,667 41,667 500,000 500,000 500,000 500,000
Gastos Legales Constitucin) 62,500 10,417 10,417 10,417 10,417 10,417 10,417 125,000 125,000 125,000 125,000
Taxis y Buses 1,500,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 3,000,000 3,000,000 3,000,000
Libros suscripciones Peridicos y Revistas 312,500 52,083 52,083 52,083 52,083 52,083 52,083 625,000 625,000 625,000 625,000
Cargos Diferidos 0 0 0 0 0 0 0 0
Resultado Operacional 6,386,953 0 479,792 479,792 479,792 1,649,192 1,649,192 1,649,192 29,327,040 26,443,707 26,443,707 26,443,707
Gastos financieros 2,595,376 0 452,000 442,943 433,798 431,565 422,242 412,828 4,257,545 2,719,049 1,186,416 188,039
Contribucin econmica 405,000 64,000 64,000 64,000 71,000 71,000 71,000 924,000 924,000 924,000 0
Gastos Financieros 2,190,376 388,000 378,943 369,798 360,565 351,242 341,828 3,333,545 1,795,049 262,416 188,039
Total Gasto Financiero -2,595,376 0 -452,000 -442,943 -433,798 -431,565 -422,242 -412,828 -4,257,545 -2,719,049 -1,186,416 -188,039
RESULTADOS DEL PERIODO 3,791,577 0 27,792 36,849 45,994 1,217,627 1,226,951 1,236,364 25,069,495 23,724,658 25,257,290 26,255,668
Resultado Acumulado 27,792 64,641 110,635 1,328,263 2,555,213 3,791,577 28,861,073 52,585,730 77,843,021 104,098,689
CIOCCOLATTO AMBER
ESTADO DE RESULTADOS PRESUPUESTADO
231,000,000
127,531,327
103,468,673
77,024,967
26,443,707
188,039
26,255,668
CIOCCOLATO AMBER
FLUJO DE CAJA DE JUNIO A DICIEMBRE DE 2012
Ao 2012 June-12 July-12 August-12 September-12 October-12 November-12 December-12 Ao 2013 Ao 2014 Ao 2015
INGRESOS
Ingresos 182,250,000 81,000,000 16,000,000 16,000,000 16,000,000 17,750,000 17,750,000 17,750,000 231,000,000 231,000,000 231,000,000
Trufas 78,750,000 0 12,500,000 12,500,000 12,500,000 13,750,000 13,750,000 13,750,000 180,000,000 180,000,000 180,000,000
Figuras 22,500,000 0 3,500,000 3,500,000 3,500,000 4,000,000 4,000,000 4,000,000 51,000,000 51,000,000 51,000,000
Aporte Inicial ($41.000.000) y Prstamo ($40.000.000) 81,000,000 81,000,000
Descuentos en Trufas 0 0 0 0 0 0 0 0 0 0 0
Descuentos en Figuras 0 0 0 0 0 0 0 0 0 0 0
Total Ingresos 182,250,000 81,000,000 16,000,000 16,000,000 16,000,000 17,750,000 17,750,000 17,750,000 231,000,000 231,000,000 231,000,000
EGRESOS
Egresos Administrativos 54,317,880 0 9,052,980 9,052,980 9,052,980 9,052,980 9,052,980 9,052,980 108,635,760 108,635,760 108,635,760
Honorarios y Servicios 43,517,880 7,252,980 7,252,980 7,252,980 7,252,980 7,252,980 7,252,980 87,035,760 87,035,760 87,035,760
Licencias de Funcionamiento 0 0
Arrendamientos 6,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 12,000,000 12,000,000 12,000,000
Servicios Publicos 4,800,000 800,000 800,000 800,000 800,000 800,000 800,000 9,600,000 9,600,000 9,600,000
0 0
Gastos generales 4,992,500 0 2,833,333 333,333 333,333 333,333 333,333 333,333 4,000,000 4,000,000 4,000,000
Servicios Administrativos 0
Publicidad y Propaganda 187,500 31,250 31,250 31,250 31,250 31,250 31,250 375,000 375,000 375,000
Gastos de Representacin 0
Elementos de Aseo y Cafetera 0
tiles Papelera y Fotocopias 250,000 41,667 41,667 41,667 41,667 41,667 41,667 500,000 500,000 500,000
Gastos Legales Constitucion 62,500 10,417 10,417 10,417 10,417 10,417 10,417 125,000 125,000 125,000
Taxis y Buses 1,500,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 3,000,000 3,000,000
Mantenimiento o mejoras a Bienes Ajenos 2,680,000 2,500,000
Libros suscripciones Peridicos y Revistas 312,500 52,083 52,083 52,083 52,083 52,083 52,083 625,000 625,000 625,000
Costos de Produccion 33,840,000 0 5,595,700 5,595,700 5,595,700 6,176,300 6,176,300 6,176,300 80,662,200 80,662,200 80,662,200
Insumos Directos 33,840,000 0 5,362,200 5,362,200 5,362,200 5,917,800 5,917,800 5,917,800 77,293,200 77,293,200 77,293,200
Chocolate Negro 15,556,500 0 2,465,500 2,465,500 2,465,500 2,720,000 2,720,000 2,720,000 35,535,000 35,535,000 35,535,000
Cobertura de Chocolate 6,894,000 0 1,091,700 1,091,700 1,091,700 1,206,300 1,206,300 1,206,300 15,742,200 15,742,200 15,742,200
Chocolate a la Taza 4,167,000 0 659,500 659,500 659,500 729,500 729,500 729,500 9,513,000 9,513,000 9,513,000
Chocolate Blanco 4,275,000 0 678,500 678,500 678,500 746,500 746,500 746,500 9,771,000 9,771,000 9,771,000
Pera Williams 373,500 0 59,200 59,200 59,200 65,300 65,300 65,300 853,200 853,200 853,200
Amareto 198,000 0 31,400 31,400 31,400 34,600 34,600 34,600 452,400 452,400 452,400
Mandarino 207,000 0 32,800 32,800 32,800 36,200 36,200 36,200 472,800 472,800 472,800
Avellana 270,000 0 42,800 42,800 42,800 47,200 47,200 47,200 616,800 616,800 616,800
Pistacho 135,000 0 21,400 21,400 21,400 23,600 23,600 23,600 308,400 308,400 308,400
Cointreau 202,500 0 32,100 32,100 32,100 35,400 35,400 35,400 462,600 462,600 462,600
Tiramisu 54,000 0 8,500 8,500 8,500 9,500 9,500 9,500 123,000 123,000 123,000
Fresa 81,000 0 12,800 12,800 12,800 14,200 14,200 14,200 184,800 184,800 184,800
Almendra Tostada 81,000 0 12,800 12,800 12,800 14,200 14,200 14,200 184,800 184,800 184,800
Champagne 103,500 0 16,400 16,400 16,400 18,100 18,100 18,100 236,400 236,400 236,400
Caf Tostad{e oro 157,500 0 25,000 25,000 25,000 27,500 27,500 27,500 360,000 360,000 360,000
Malaga (Uvas rubias en ron) 211,500 0 33,500 33,500 33,500 37,000 37,000 37,000 483,000 483,000 483,000
Menta 103,500 0 16,400 16,400 16,400 18,100 18,100 18,100 236,400 236,400 236,400
Albaricoque 81,000 0 12,800 12,800 12,800 14,200 14,200 14,200 184,800 184,800 184,800
Kiwi 85,500 0 13,500 13,500 13,500 15,000 15,000 15,000 195,000 195,000 195,000
Agras 103,500 0 16,400 16,400 16,400 18,100 18,100 18,100 236,400 236,400 236,400
Limon 135,000 0 21,400 21,400 21,400 23,600 23,600 23,600 308,400 308,400 308,400
Naranja 162,000 0 25,700 25,700 25,700 28,300 28,300 28,300 370,200 370,200 370,200
Vainilla 67,500 0 10,700 10,700 10,700 11,800 11,800 11,800 154,200 154,200 154,200
Duchesse de Orange 36,000 0 5,700 5,700 5,700 6,300 6,300 6,300 82,200 82,200 82,200
Marashino 31,500 0 5,000 5,000 5,000 5,500 5,500 5,500 72,000 72,000 72,000
La Zagara (Azahares del Mediterrneo) 36,000 0 5,700 5,700 5,700 6,300 6,300 6,300 82,200 82,200 82,200
Marashino Zara 31,500 0 5,000 5,000 5,000 5,500 5,500 5,500 72,000 72,000 72,000
Insumos Indirectos 1,476,000 0 233,500 233,500 233,500 258,500 258,500 258,500 3,369,000 3,369,000 3,369,000
Papel aluminio de envolturas 369,000 0 58,200 58,200 58,200 64,800 64,800 64,800 841,200 841,200 841,200
Bolsas para trufas 54,000 0 8,500 8,500 8,500 9,500 9,500 9,500 123,000 123,000 123,000
Papel colores 162,000 0 25,700 25,700 25,700 28,300 28,300 28,300 370,200 370,200 370,200
Nidos de 4 puestos 180,000 0 28,500 28,500 28,500 31,500 31,500 31,500 411,000 411,000 411,000
Nidos de 8 puestos 202,500 0 32,100 32,100 32,100 35,400 35,400 35,400 462,600 462,600 462,600
Caja transparente 5 alveolos 135,000 0 21,400 21,400 21,400 23,600 23,600 23,600 308,400 308,400 308,400
Caja transparente 12 alveolos 207,000 0 32,800 32,800 32,800 36,200 36,200 36,200 472,800 472,800 472,800
Caja satinada 5 alveolos 85,500 0 13,500 13,500 13,500 15,000 15,000 15,000 195,000 195,000 195,000
Caja satinada 12 alveolos 81,000 0 12,800 12,800 12,800 14,200 14,200 14,200 184,800 184,800 184,800
Total Egresos 148,358,380 0 72,690,013 14,982,013 14,982,013 15,562,613 15,562,613 15,562,613 193,297,960 193,297,960 193,297,960
Resultado Operacional 33,891,620 81,000,000 -56,690,013 1,017,987 1,017,987 2,187,387 2,187,387 2,187,387 37,702,040 37,702,040 37,702,040
Ingresos no Operacionales 0 0 0 0 0 0 0 0 0 0 0
Aprovechamientos Sobrantes 0
0
Egresos Financieros 5,739,855 0 933,705 942,762 951,907 961,140 970,463 979,877 12,526,917 14,065,413 7,667,815
Abono a Capital 5,739,855 933,705 942,762 951,907 961,140 970,463 979,877 12,526,917 14,065,413 7,667,815
Gastos financieros 2,595,376 0 452,000 442,943 433,798 431,565 422,242 412,828 4,257,545 2,719,049 1,186,416
Contribucin econmica 405,000 64,000 64,000 64,000 71,000 71,000 71,000 924,000 924,000 924,000
Gastos Financieros intereses 2,190,376 388,000 378,943 369,798 360,565 351,242 341,828 3,333,545 1,795,049 262,416
RESULTADOS DEL PERIODO 25,556,389 81,000,000 -57,142,013 575,044 584,188 1,755,822 1,765,145 1,774,558 20,917,578 20,917,578 28,847,809
Flujo de Caja Acumulado 23,857,987 24,433,030 25,017,219 26,773,041 28,538,186 30,312,744 46,473,967 67,391,545 96,239,354
CIOCCOLATTO AMBER
FLUJO DE CAJA
56,800,000
Dep Mensual
66,667
33,333
41,667
33,333
291,667
13,889
33,333
25,000
16,667
66,667
166,667
97,222
886,111
PROYECCION DE VENTAS
VENTAS PRECIO
Precio Unitario
Trufas 15,000 2,500 2,500
Bombones 0 5,000 5,000
CA
Cantidad Vendida
Trufas 31,500 5,000 5,000
Bombones 0 700 700
DESCUENTOS PRECIO
Precio Unitario
Trufas 0
Bombones 0
CA
Cantidad Vendida
Trufas 0
Bombones 0
ROYECCION DE VENTAS
CANTIDAD VENDIDA
CANTIDAD VENDIDA
ACCESORIOS
CONCEPTO CANTIDAD COSTO Plazo diferido
Cernidor 1 unidad 90,000 12 7,500
Colador y dosificador Funnel 1 unidad 55,000 12 4,583
Derretidor de chocolate 1 unidad 1,700,000 12 141,667
Batidor de mano 1 unidad 30,000 12 2,500
Brocha c Natur y ma pla 1 unidad 20,000 12 1,667
Raspador ino 1 unidad 20,000 12 1,667
Espatula plana 1 unidad 85,000 12 7,083
Espatula angular 1 unidad 110,000 12 9,167
Portamangas y boquillas 1 unidad 38,000 12 3,167
Termoformado esferas 1 unidad 26,000 12 2,167
Termoformado rectangulo cuadriculado 1 unidad 17,000 12 1,417
Chocogames herramientas 1 unidad 22,000 12 1,833
Cerigrafia para navidad 1 unidad 8,000 12 667
Termoformado arbol de navidad 1 unidad 20,000 12 1,667
Termoformado oso navideo 1 unidad 26,000 12 2,167
Termoformado de huevo 1 unidad 18,000 12 1,500
Tarjetas de nombre 1 unidad 33,000 12 2,750
Colorante metalizado 1 unidad 90,000 12 7,500
TOTAL ACCESORIOS 2,408,000 200,667
cuota 1 cuota 2 cuota 3 cuota 4 cuota 5
Prestamo 40,000,000 Deuda 40,000,000 39,066,295 38,123,533 37,171,626 36,210,485
Plazo 36 Cuota 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705
Tasa 0.97% Abono Capital 933,705 942,762 951,907 961,140 970,463
Cuota 1,321,705 interes mes 1 388,000 378,943 369,798 360,565 351,242
Saldo 39,066,295 38,123,533 37,171,626 36,210,485 35,240,022
cuota 6 cuota 7 cuota 8 cuota 9 cuota 10 cuota 11 cuota 12 cuota 13 cuota 14
35,240,022 34,260,145 33,270,763 32,271,784 31,263,116 30,244,663 29,216,331 28,178,024 27,129,646
1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705
979,877 989,382 998,979 1,008,669 1,018,453 1,028,332 1,038,307 1,048,378 1,058,548
341,828 332,323 322,726 313,036 303,252 293,373 283,398 273,327 263,158
34,260,145 33,270,763 32,271,784 31,263,116 30,244,663 29,216,331 28,178,024 27,129,646 26,071,098
cuota 15 cuota 16 cuota 17 cuota 18 cuota 19 cuota 20 cuota 21 cuota 22 cuota 23
26,071,098 25,002,283 23,923,099 22,833,448 21,733,228 20,622,335 19,500,666 18,368,118 17,224,583
1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705
1,068,816 1,079,183 1,089,651 1,100,221 1,110,893 1,121,669 1,132,549 1,143,534 1,154,627
252,890 242,522 232,054 221,484 210,812 200,037 189,156 178,171 167,078
25,002,283 23,923,099 22,833,448 21,733,228 20,622,335 19,500,666 18,368,118 17,224,583 16,069,956
cuota 24 cuota 25 cuota 26 cuota 27 cuota 28 cuota 29 cuota 30 cuota 31 cuota 32
16,069,956 14,904,130 13,726,995 12,538,441 11,338,359 10,126,636 8,903,159 7,667,815 6,420,487
1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705 1,321,705
1,165,827 1,177,135 1,188,553 1,200,082 1,211,723 1,223,477 1,235,345 1,247,327 1,259,426
155,879 144,570 133,152 121,623 109,982 98,228 86,361 74,378 62,279
14,904,130 13,726,995 12,538,441 11,338,359 10,126,636 8,903,159 7,667,815 6,420,487 5,161,061
cuota 33 cuota 34 cuota 35 cuota 36
5,161,061 3,889,418 2,605,440 1,309,008
1,321,705 1,321,705 1,321,705 1,321,705
1,271,643 1,283,978 1,296,432 1,309,008
50,062 37,727 25,273 12,697
3,889,418 2,605,440 1,309,008 0
HONORARIOS Y SERVICIOS
39 39 39 39 39 39
8 8 8 8 8 8
1 1 1 1 1 1
5 5 5 5 5 5
5 5 5 5 5 5
6 6 6 6 6 6
4 4 4 4 4 4
6 6 6 6 6 6
2 2 2 2 2 2
2 2 2 2 2 2
Ao 2012 June-12 July-12 August-12 September-12
Costos totales de Ventas Trufas 3,154,500 0 490,700 490,700 490,700
5 5 5 5 5 5
2 2 2 2 2 2
4 4 4 4 4 4
5 5 5 5 5 5
2 2 2 2 2 2
2 2 2 2 2 2
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
55 55 55 55 55 55
26 26 26 26 26 26
5 5 5 5 5 5
1 1 1 1 1 1
5 5 5 5 5 5
3 3 3 3 3 3
2 2 2 2 2 2
4 4 4 4 4 4
5 5 5 5 5 5
4 4 4 4 4 4