1.

- Calcular los montos a facturar de cada una de las Valorizaciones que se detalla, para el efecto tener en cuenta:
*) Control de la obra ( atrasada/adelantada/normal). Obra correspondiente al año 2015
V.R = S/. 1,707,670.04 (Inc. I.G.V) (Mayo 2015) F.R =
A.D N° 1 = 16% C (07.07.15) (Julio)
A.D N° 2 = 4% C (08.08.14) (Agosto)
A.D Total = 20%
D.V = S/. 59,000.00 (Con I.G.V) (11.09.14) (Septiembre)

A.D N° 1 = S/. 240,000.00

M.C = S/. 1,500,000.00 A.D N° 2 = S/. 60,000.00 D.V =
S/. 300,000.00

AVANCE PROGRAMADO
ACUMULADO
N° VAL MES AVANCE

1 JULIO 15% S/. 225,000.00

2 AGOSTO 25% S/. 375,000.00
3 SETIEMBRE 20% S/. 300,000.00
4 OCTUBRE 30% S/. 450,000.00
5 NOVIEMBRE 10% S/. 150,000.00
∑ S/. 1,500,000.00

SOLUCION
a) CONTROL DE OBRA

1 2 3 4
VALOR PROGRAMADO VALOR EJECUTADO
N° VAL MES
MES Acumulado ( ∑ ) MES
1 JULIO S/. 225,000.00 S/. 225,000.00 S/. 150,000.00
2 AGOSTO S/. 375,000.00 S/. 600,000.00 S/. 300,000.00
3 SETIEMBRE S/. 300,000.00 S/. 900,000.00 S/. 450,000.00
4 OCTUBRE S/. 450,000.00 S/. 1,350,000.00 S/. 225,000.00
5 NOVIEMBRE S/. 150,000.00 S/. 1,500,000.00 S/. 300,000.00
6 DICIEMBRE S/. 75,000.00

5 < 3

10 > 8

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b) MONTOS A FACTURAR.
MES
FORMULA A.D = 16% A.D = 4% D.V
JULIO AGOSTO SEPTIEMBRE

VALORIZACION V S/. 150,000.00

S/. 300,000.00 S/. 450,000.00
REAJUSTE S/. 2,250.00 S/. 6,000.00 S/. 11,250.00

S/. 475.25 S/. 1,069.31

DEDUCCION S/. 118.81
S/. 118.81 S/. 267.33
VALORIZACION S/. 152,131.19 S/. 305,405.94 S/. 459,913.37
BRUTA
AMORTIZACION S/. 24,000.00 S/. 60,000.00 S/. 97,200.00

VALORIZACION
S/. 128,131.19 S/. 245,405.94 S/. 362,713.37
NETA

IGV (18%) S/. 23,063.61 S/. 44,173.07 S/. 65,288.41

MONTO A S/. 151,194.80 S/. 289,579.01 S/. 428,001.77

FACTURAR
a, para el efecto tener en cuenta:

1.0365
SOLUCION

S/. 50,000.00

AVANCE EJECUTADO
ACUMULADO
N° VAL MES AVANCE K

1 JULIO 10% S/. 150,000.00 1.01

2 AGOSTO 20% S/. 300,000.00 1.015
3 SETIEMBRE 30% S/. 450,000.00 1.02
4 OCTUBRE 15% S/. 225,000.00 1.025
5 NOVIEMBRE 20% S/. 300,000.00 1.03
6 DICIEMBRE 5% S/. 75,000.00 1.02
Jan-15 1.025

5 6 7 8 9 10
VALOR EJECUTADO REAJUSTE PROGRAMADO REAJUSTE EJECUTADO
K-1
Acumulado ( ∑ ) MES Acumulado ( ∑ ) MES Acumulado ( ∑ )
S/. 150,000.00 1.015 S/. 3,375.00 S/. 3,375.00 S/. 2,250.00 S/. 2,250.00
S/. 450,000.00 1.02 S/. 7,500.00 S/. 10,875.00 S/. 6,000.00 S/. 8,250.00
S/. 900,000.00 1.025 S/. 7,500.00 S/. 18,375.00 S/. 11,250.00 S/. 19,500.00
S/. 1,125,000.00 1.03 S/. 13,500.00 S/. 31,875.00 S/. 6,750.00 S/. 26,250.00
S/. 1,425,000.00 1.02 S/. 3,000.00 S/. 34,875.00 S/. 6,000.00 S/. 32,250.00
S/. 1,500,000.00 1.025 S/. 1,875.00 S/. 34,125.00

CUANDO LA OBRA SE ENCUENTRA ATRASADA

LA OBRA SE ENCUEN
CUANDO LA OBRA SE ENCUENTRA ADELANTADA
MES

OCTUBRE NOVIEMBRE DICIEMBRE

Por cambio de N% de Amortizacion
S/. 225,000.00 S/. 300,000.00 S/. 75,000.00 A-1 = S/. 24,000.00
A-2 = S/. 60,000.00
S/. 6,750.00 S/. 6,000.00 S/. 1,875.00
A-3 = S/. 97,200.00
S/. 712.87 S/. 475.25 S/. 59.41 A-4 = S/. 48,600.00
S/. 178.22 S/. 118.81 S/. 29.70 A-5 = S/. 64,800.00
A-6 = S/. 5,400.00
S/. 230,858.91 S/. 305,405.94 S/. 76,815.59
S/. 300,000.00
S/. 48,600.00 S/. 64,800.00 S/. 5,400.00

CONTROL DE AMORTIZACIONES
S/. 182,258.91 S/. 240,605.94 S/. 71,415.59
CONTROL SALDO
S/. 24,000.00 S/. 276,000.00
S/. 32,806.60 S/. 43,309.07 S/. 12,854.81
S/. 60,000.00 S/. 216,000.00
S/. 97,200.00 S/. 118,800.00
S/. 215,065.51 S/. 283,915.01 S/. 84,270.40
S/. 48,600.00 S/. 70,200.00
S/. 64,800.00 S/. 5,400.00
S/. 5,400.00 S/. -
 11 12
REAJUSTE AUTORIZADO
MES Acumulado ( ∑ )
S/. 2,250.00 S/. 2,250.00
S/. 6,000.00 S/. 8,250.00
S/. 7,500.00 S/. 15,750.00
S/. 6,750.00 S/. 22,500.00
S/. 3,000.00 S/. 25,500.00
S/. 9,375.00 S/. 34,875.00

DEVOLUCION

A OBRA SE ENCUENTRA ATRASADA

 N%A= S.A
S.V

S/. 294,600.00 S.A = A.D-(Amortiz efectuadas)

S.A = S/. 216,000.00

S.V = M.C-(D.V+V-1+V-2)
S.V = S/. 1,000,000.00

N%A= 22%
 V.R = S/. 1,218,364.22 M.C = S/. 1,192,583.63
F.R = 0.97884

A.D = 18% 3/3/2013 Marzo

A.D = S/. 214,665.05
K
V-1 = S/. 410,664.10 MARZO 1.015
V-2 = S/. 400,000.00 ABRIL 1.019
V-3 = S/. 200,000.00 MAYO 1.016
S/. 1,010,664.10 1.018

MES
FORMULA A.D = 18% A.D = 18% A.D = 18%
MARZO ABRIL MAYO

VALORIZACION V S/. 410,664.10

S/. 400,000.00 S/. 200,000.00
REAJUSTE S/. 7,802.62 S/. 6,400.00 S/. 3,600.00

DEDUCCION S/. 291.31 S/. 70.94 S/. 106.40

VALORIZACI S/. 418,175.41 S/. 406,329.06 S/. 203,493.60

ON BRUTA
AMORTIZACION S/. 73,919.54 S/. 72,000.00 S/. 36,000.00

VALORIZACI S/. 344,255.87 S/. 334,329.06 S/. 167,493.60

ON NETA

IGV (18%) S/. 61,966.06 S/. 60,179.23 S/. 30,148.85

MONTO A S/. 406,221.93 S/. 394,508.30 S/. 197,642.44

FACTURAR
a) CONTROL DE OBRA: CUANDO ES ATRASADO

VALOR PROGRAMADO VALOR EJECUTADO

N° VAL MES
MES Acumulado ( ∑ ) MES Acumulado ( ∑ )
1 JULIO S/. 88,000.00 S/. 88,000.00 S/. 50,000.00 S/. 50,000.00
2 AGOSTO S/. 312,000.00 S/. 400,000.00 S/. 280,000.00 S/. 330,000.00
3 SETIEMBRE S/. 300,000.00 S/. 700,000.00 S/. 270,000.00 S/. 600,000.00
4 OCTUBRE S/. 700,000.00 S/. 100,000.00 S/. 700,000.00
5
6

K julio 1.01
k agosto 1.02 ∑▒ 〖� ������
k septiemb 1.03
k octubre 1.04
k noviemb 1.05

VALOR PROGRAMADO VALOR EJECUTADO

N° VAL MES
MES Acumulado ( ∑ ) MES Acumulado ( ∑ )
1 JUNIO S/. 100,000.00 S/. 100,000.00 S/. 50,000.00 S/. 50,000.00
2 JULIO S/. 200,000.00 S/. 300,000.00 S/. 150,000.00 S/. 200,000.00
3 AGOSTO S/. 300,000.00 S/. 600,000.00 S/. 200,000.00 S/. 400,000.00
4 SETIEMBRE S/. 400,000.00 S/. 1,000,000.00 S/. 300,000.00 S/. 700,000.00
5 OCTUBRE S/. 1,000,000.00 S/. 300,000.00 S/. 1,000,000.00
6

K julio 1.01
k agosto 1.02 ∑▒ 〖� ������
k septiemb 1.03
k octubre 1.04
k noviemb 1.05
 REAJUSTE PROGRAMADO REAJUSTE EJECUTADO REAJUSTE AUTORIZADO
K-1
MES Acumulado ( ∑ ) MES Acumulado ( ∑ ) MES
1.02 S/. 1,760.00 S/. 1,760.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
1.03 S/. 9,360.00 S/. 11,120.00 S/. 8,400.00 S/. 9,400.00 S/. 8,400.00
1.04 S/. 12,000.00 S/. 23,120.00 S/. 10,800.00 S/. 20,200.00 S/. 10,800.00
1.05 S/. - S/. 23,120.00 S/. 5,000.00 S/. 25,200.00 S/. 2,920.00

DEVOLUCION

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ATRASADO

REAJUSTE PROGRAMADO REAJUSTE EJECUTADO REAJUSTE AUTORIZADO

K-1
MES Acumulado ( ∑ ) MES Acumulado ( ∑ ) MES
1.01 S/. 1,000.00 S/. 1,000.00 S/. 500.00 S/. 500.00 S/. 500.00
1.02 S/. 4,000.00 S/. 5,000.00 S/. 3,000.00 S/. 3,500.00 S/. 3,000.00
1.03 S/. 9,000.00 S/. 14,000.00 S/. 6,000.00 S/. 9,500.00 S/. 6,000.00
1.04 S/. 16,000.00 S/. 30,000.00 S/. 12,000.00 S/. 21,500.00 S/. 12,000.00
1.05 S/. 30,000.00 S/. 15,000.00 S/. 36,500.00 S/. 8,500.00

DEVOLUCION

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ATRASADO
REAJUSTE AUTORIZADO
Acumulado ( ∑ )
S/. 1,000.00
S/. 9,400.00
S/. 20,200.00
S/. 23,120.00

REAJUSTE AUTORIZADO
Acumulado ( ∑ )
S/. 500.00
S/. 3,500.00
S/. 9,500.00
S/. 21,500.00
S/. 30,000.00