PARCIAL 1

COMPAÑÍA RIVALADABIA
2018
Mayo junio julio agosto

VENTAS 132,000 135,000 225,000 340,000

Cobros al contado 8% 10,560 10,800 18,000 27,200
Cobros a credito (1 mes) 70% 92,400 94,500 157,500
Cobros a credito (2 mes) 22% 29,040 29,700
Ingreso por venta de activo
TOTAL DE INGRESOS 100% 10,560 103,200 141,540 214,400
COMPRAS 50,000 65,000 77,000 190,000
EGRESOS
mano de obra y materia prima 10% 6,500 7,700 19,000 25,000
mano de obra y materia prima 40% 20,000 26,000 30,800 76,000
mano de obra y materia prima 50% 25,000 32,500 38,500
Sueldos generales y administrativos 41,800 41,800 41,800 41,800
Depreciación 12,000 12,000 12,000 12,000
Arrendamiento 9,500 9,500 9,500 9,500
Gastos varios 4,250 4,250 4,250 4,250
Pago de compromiso
Salarios 10% 13,200 13,500 22,500 34,000
Impuesto sobre la renta
TOTAL DE EGRESOS 107,250 139,750 172,350 241,050
TOTAL FLUJO NETO DE EFECTIVO 96,690 36,550 30,810 26,650
Saldo inicial 290,000
+ Financiamiento requerido
Saldo final 96,690 36,550 30,810 263,350
- Saldo mínimo 90,000 90,000 90,000 90,000
Financiamiento requerido 96,690 36,550 30,810 0
Saldo excedente 6,690 53,450 59,190 353,350
2018 2019
septiembre octubre noviembre diciembre enero febrero marzo

292,000 275,000 325,000 230,000 178,000 225,000 325,000

23,360 22,000 26,000 18,400 14,240 18,000 26,000
238,000 204,400 192,500 227,500 161,000 124,600 157,500
49,500 74,800 64,240 60,500 71,500 50,600 39,160 49,500
50,000
310,860 301,200 282,740 306,400 246,740 193,200 222,660
250,000 190,000 122,000 88,000 88,000 88,000 88,000

19,000 12,200 8,800 8,800 8,800 8,800 -

100,000 76,000 48,800 35,200 35,200 35,200 35,200
95,000 125,000 95,000 61,000 44,000 44,000 44,000
41,800 41,800 41,800 41,800 41,800 41,800 41,800
12,000 18,850 12,000 12,000 12,000 12,000 12,000
9,500 9,500 9,500 9,500 9,500 9,500 9,500
4,250 4,250 4,250 4,250 4,250 4,250 4,250
114,000
29,200 27,500 32,500 23,000 17,800 22,500 32,500
25,500 25,500
336,250 429,100 252,650 195,550 173,350 178,050 204,750
25,390 127,900 30,090 110,850 73,390 15,150 17,910
263,350 237,960 110,060 140,150 251,000 324,390 339,540

237,960 110,060 140,150 251,000 324,390 339,540 357,450

90,000 90,000 90,000 90,000 90,000 90,000 90,000
0 0 0 0 0 0 0
327,960 200,060 230,150 341,000 414,390 429,540 447,450
 PARCIAL 1
COMPAÑÍA RIVALADABIA
2018
Mayo junio julio agosto

VENTAS 132,000 135,000 225,000 340,000

Cobros al contado 8% 10,560 10,800 18,000 27,200
Cobros a credito (1 mes) 70% 92,400 94,500 157,500
Cobros a credito (2 mes) 22% 29,040 29,700
Ingreso por venta de activo
TOTAL DE INGRESOS 100% 10,560 103,200 141,540 214,400
COMPRAS 50,000 65,000 77,000 190,000
EGRESOS
mano de obra y materia prima 10% 6,500 7,700 19,000 25,000
mano de obra y materia prima 40% 20,000 26,000 30,800 76,000
mano de obra y materia prima 50% 25,000 32,500 38,500
Sueldos generales y administrativos 41,800 41,800 41,800 41,800
Arrendamiento 9,500 9,500 9,500 9,500
Gastos varios 4,250 4,250 4,250 4,250
Pago de compromiso
Salarios 10% 13,200 13,500 22,500 34,000
Impuesto sobre la renta
TOTAL DE EGRESOS 95,250 127,750 160,350 229,050
TOTAL FLUJO NETO DE EFECTIVO 84,690 24,550 18,810 14,650
Saldo inicial 290,000
+ Financiamiento requerido
Saldo final 84,690 24,550 18,810 275,350
- Saldo mínimo 90,000 90,000 90,000 90,000
Financiamiento requerido 84,690 24,550 18,810 0
Saldo excedente 5,310 65,450 71,190 365,350
2018 2019
septiembre octubre noviembre diciembre enero febrero marzo

292,000 275,000 325,000 230,000 178,000 225,000 325,000

23,360 22,000 26,000 18,400 14,240 18,000 26,000
238,000 204,400 192,500 227,500 161,000 124,600 157,500
49,500 74,800 64,240 60,500 71,500 50,600 39,160 49,500
50,000
310,860 301,200 282,740 306,400 246,740 193,200 222,660
250,000 190,000 122,000 88,000 88,000 88,000 88,000

19,000 12,200 8,800 8,800 8,800 8,800 -

100,000 76,000 48,800 35,200 35,200 35,200 35,200
95,000 125,000 95,000 61,000 44,000 44,000 44,000
41,800 41,800 41,800 41,800 41,800 41,800 41,800
9,500 9,500 9,500 9,500 9,500 9,500 9,500
4,250 4,250 4,250 4,250 4,250 4,250 4,250
114,000
29,200 27,500 32,500 23,000 17,800 22,500 32,500
25,500 25,500
324,250 410,250 240,650 183,550 161,350 166,050 192,750
13,390 109,050 42,090 122,850 85,390 27,150 29,910
263,350 237,960 110,060 140,150 251,000 324,390 339,540

249,960 128,910 152,150 263,000 336,390 351,540 369,450

90,000 90,000 90,000 90,000 90,000 90,000 90,000
0 0 0 0 0 0 0
339,960 218,910 242,150 353,000 426,390 441,540 459,450