PROBLEMA MICROSOFT INC

SOLUCIÓN

AÑO 2011 2012 2013

PRODUCCIÓN 10000 11400 12500

AÑO 1 2 3
PRODUCCIÓN 10000 11400 12500

AÑO 6 7 8
PRODUCCIÓN 14660 15520 16380

AÑO 2016 2017 2018

PRODUCCIÓN 14660 15520 16380

PRESUPUESTO DE VENTAS

AÑO 2016 2017 2018

VALOR DE VENTA $150.00 $157.50 $165.38

AÑO 2016 2017 2018

VENTAS $2,199,000 $2,444,400 $2,708,843

PARA EL ESTADO DE GANANCIAS Y PÉRDIDAS

PRESUPUESTO DE COSTOS DE VENTAS

AÑO 2016 2017 2018
PERSONAL $1,000,000.00 $1,020,000.00 $1,040,400.00

ENERGÍA ELÉCTRICA $5,000.00 $5,150.00 $5,304.50

AGUA $3,000.00 $3,060.00 $3,121.20

MANTENIMIENTO $10,000.00 $10,300.00 $10,609.00

CONTROL E ISO $8,000.00 $8,320.00 $8,652.80

SEGURIDAD INFORM. $8,000.00 $8,400.00 $8,820.00

DEPRECIACIÓN $5,000.00 $5,000.00 $5,000.00

LIMPIEZA $4,000.00 $4,040.00 $4,080.40

ALQUILERES $5,000.00 $5,000.00 $5,000.00

SEGUROS $8,000.00 $8,000.00 $8,000.00

 $1,058,016.00 $1,079,287.00 $1,101,005.90

PARA EL ESTADO DE GANANCIAS Y PÉRDIDAS

PRESUPUESTO DE INVERSIÓN AÑO 2015

ACTIVO FIJO MONTO VR VIDA ÚTIL

EQUIPOS Y SERVIDORES $50,000.00 $5,000.00 3

COMPUTADORAS $200,000.00 $20,000.00 3

MUEBLES Y ENSERES $50,000.00 $5,000.00 10

INTANGIBLES

GASTOS EN I + D $200,000.00 10

TOTAL DEPRECIACIÓN ANUAL

$30,000.00

CAPITAL DE TRABAJO
CARGAS
PERSONAL MONTO MESES
SOCIALES

PLANIFICADOR $10,000.00 12 20.00%

ANALISTASENIOR $7,000.00 8 15.00%

ANLAISTA JUNIOR $6,000.00 8 15.00%

PROGRAMADOR $5,000.00 6 10.00%

PROGRAMADOR $5,000.00 6 10.00%

ASISTENTE $4,000.00 12 10.00%

TOTAL $37,000.00

TOTAL INVERSIÓN

ACTIVO FIJO $300,000.00

INTANGIBLES $200,000.00

CAPITAL DE TRABAJO $398,400.00

LÍNEAS DE CÓDIGO $50,000.00

FUNCIONES $50,000.00

TOTAL INVERSIÓN $998,400.00

PROYECCIÓN DE GANANCIAS Y PÉRDIDAS

AÑO 2016 2017 2018
VENTAS $2,199,000 $2,444,400 $2,708,843

PERSONAL $1,000,000.00 $1,100,000.00 $1,210,000.00

 ENERGÍA ELÉCTRICA $5,000.00 $5,150.00 $5,304.50

AGUA $3,000.00 $3,060.00 $3,121.20

MANTENIMIENTO $10,000.00 $10,300.00 $10,609.00

CONTROL E ISO $8,000.00 $8,320.00 $8,652.80

SEGURIDAD INFORM. $8,000.00 $8,400.00 $8,820.00

DEPRECIACIÓN $5,000.00 $5,000.00 $5,000.00

LIMPIEZA $4,000.00 $4,040.00 $4,080.40

ALQUILERES $5,000.00 $5,000.00 $5,000.00

SEGUROS $8,000.00 $8,000.00 $8,000.00

MÁS NUEVA DEPREC Y AMORTIZ DE
$99,500.00 $99,500.00 $99,500.00
INTANG.

TOTAL COSTOS Y GASTOS $1,155,500.00 $1,256,770.00 $1,368,087.90

UTILIDAD ANTES DE IMP. $1,043,500.00 $1,187,630.00 $1,340,754.60

IMPUESTO A LA RENTA $313,050.00 $356,289.00 $402,226.38

UTIL. DESP. DE IMP. $730,450.00 $831,341.00 $938,528.22

FLUJO DE CAPITAL
AÑO 2015 2016 2017
INVERSIÓN -$998,400

FLUJO DE CAPITAL -$998,400.00 $0.00 $0.00

FLUJO DE CAJA ECONÓMICO

AÑO 2015 2016 2017
FLUJO DE CAJA OPERATIVO $1,042,000 $1,142,952

FLUJO DE CAPITAL -$998,400.00 $0.00 $0.00

FLUJO DE CAJA ECONÓMICO -$998,400.00 $1,042,000.00 $1,142,952.00

VAN = S/.1,412,314.64

TIR = 109%

SERVICIO DE LA DEUDA

PRÉSTAMO = $499,200.00
PLAZO 4
INTERÉS = 20%
 AÑO PRINCIPAL INTERÉS
0
1 S/.-92,995.53 S/.-99,840.00
2 S/.-111,594.63 S/.-81,240.89
3 S/.-133,913.56 S/.-58,921.97
4 S/.-160,696.27 S/.-32,139.25
S/.-499,200.00 S/.-272,142.12

FLUJO DE CAJA FINANCIERO

AÑO 2015 2016 2017
FLUJO DE CAJA ECONÓMICO -$998,400 $1,042,000 $1,142,952

PRÉSTAMO $499,200

SERVICIO DE LA DEUDA -$192,835.53 -$192,835.53

FLUJO DE CAJA ECONÓMICO -$499,200.00 $849,164.47 $950,116.47

VAN = S/.1,554,917.50

TIR = 180%
 Chart Title
16000

14000
2014 2015 f(x) = 860x + 9500
12000 R² = 0.94481349
13000 13500
10000

4 5 8000

13000 13500 6000

4000

9 10 2000

17240 18100 0
0.5 1 1.5 2 2.5 3

2019 2020
17240 18100

2019 2020
$173.64 $182.33

2019 2020 AÑO 2016

$2,993,618 $3,300,099 VENTAS $1,759,200

IDAS PARA EL FLUJO

ENTAS PRESUPUESTO DE CO
2019 2020 AÑO 2016
$1,061,208.00 $1,082,432.16 PERSONAL $1,000,000.00

$5,463.64 $5,627.54 ENERGÍA ELÉCTRICA $3,500.00

$3,183.62 $3,247.30 AGUA $2,100.00

$10,927.27 $11,255.09 MANTENIMIENTO $7,000.00

$8,998.91 $9,358.87 CONTROL E ISO $5,600.00

$9,261.00 $9,724.05 SEGURIDAD INFORM. $5,600.00

$5,000.00 $5,000.00 DEPRECIACIÓN $3,500.00

$4,121.20 $4,162.42 LIMPIEZA $2,800.00

$5,000.00 $5,000.00 ALQUILERES $3,500.00

$8,000.00 $8,000.00 SEGUROS $5,600.00

 $1,123,182.65 $1,145,827.42 $1,041,216.00

IDAS PARA EL ESTADO DE F

DEP

$15,000.00

$60,000.00

$4,500.00

$20,000.00

$99,500.00

TOTAL

$144,000.00

$67,200.00

$57,600.00

$36,000.00

$36,000.00

$57,600.00

$398,400.00

ÉRDIDAS FLUJO DE CAJA

2019 2020 AÑO 2016
$2,993,618 $3,300,099 VENTAS EN EFECTIVO $1,759,200
$1,331,000.00 $1,464,100.00 CUENTAS POR COBRAR
 $5,463.64 $5,627.54 TOTAL INGRESOS $1,759,200.00
$3,183.62 $3,247.30 PERSONAL $1,000,000.00
$10,927.27 $11,255.09 ENERGÍA ELÉCTRICA $5,000.00
$8,998.91 $9,358.87 AGUA $3,000.00
$9,261.00 $9,724.05 MANTENIMIENTO $7,000.00
$5,000.00 $5,000.00 CONTROL E ISO $5,600.00
$4,121.20 $4,162.42 SEGURIDAD INFORM. $5,600.00
$5,000.00 $5,000.00 CUENTAS POR PAGAR

$8,000.00 $8,000.00 LIMPIEZA $2,800.00

$99,500.00 $99,500.00
ALQUILERES $5,000.00
$1,490,455.65 $1,624,975.26 SEGUROS $8,000.00
$1,503,162.61 $1,675,124.21

$450,948.78 $502,537.26 TOTAL EGRESOS $1,042,000.00

$1,052,213.82 $1,172,586.94 SALDO DE CAJA OPERATIVO $717,200.00

TAL
2018 2019 2020
-$50,000 $30,000

-$50,000.00 $0.00 $30,000.00

NÓMICO
2018 2019 2020
$1,253,939 $1,375,963 $1,510,125

-$50,000.00 $0.00 $30,000.00

$1,203,939.24 $1,375,963.13 $1,540,125.14

EUDA
 TOTAL

S/.-192,835.53
S/.-192,835.53
S/.-192,835.53
S/.-192,835.53
S/.-771,342.12

ANCIERO
2018 2019 2020
$1,203,939 $1,375,963 $1,540,125

-$192,835.53 -$192,835.53

$1,011,103.71 $1,183,127.60 $1,540,125.14

 Chart Title

2.5 3 3.5 4 4.5 5 5.5

2017 2018 2019 2020

$1,955,520 $2,167,074 $2,394,895 $2,640,080

PARA EL FLUJO DE EFECTIVO

ESUPUESTO DE COSTOS OPERATIVOS

2017 2018 2019 2020
$1,020,000.00 $1,040,400.00 $1,061,208.00 $1,082,432.16

$3,605.00 $3,713.15 $3,824.54 $3,939.28

$2,142.00 $2,184.84 $2,228.54 $2,273.11

$7,210.00 $7,426.30 $7,649.09 $7,878.56

$5,824.00 $6,056.96 $6,299.24 $6,551.21

$5,880.00 $6,174.00 $6,482.70 $6,806.84

$3,500.00 $3,500.00 $3,500.00 $3,500.00

$2,828.00 $2,856.28 $2,884.84 $2,913.69

$3,500.00 $3,500.00 $3,500.00 $3,500.00

$5,600.00 $5,600.00 $5,600.00 $5,600.00

 $1,062,106.00 $1,083,429.53 $1,105,195.95 $1,127,414.84

PARA EL ESTADO DE FLUJO DE EFECTIVO

FLUJO DE CAJA OPERATIVO

2017 2018 2019 2020
$1,955,520 $2,167,074 $2,394,895 $2,640,080

$484,790.00 $537,361.13 $593,977.39 $654,911.87

$2,440,310.00 $2,704,435.13 $2,988,871.99 $3,294,991.45

$1,100,000.00 $1,210,000.00 $1,331,000.00 $1,464,100.00

$5,150.00 $5,304.50 $5,463.64 $5,627.54

$3,060.00 $3,121.20 $3,183.62 $3,247.30

$7,210.00 $7,426.30 $7,649.09 $7,878.56

$5,824.00 $6,056.96 $6,299.24 $6,551.21

$5,880.00 $6,174.00 $6,482.70 $6,806.84

$105,378.83 $104,872.17 $104,295.20 $103,640.16

$2,828.00 $2,856.28 $2,884.84 $2,913.69

$5,000.00 $5,000.00 $5,000.00 $5,000.00

$8,000.00 $8,000.00 $8,000.00 $8,000.00

$1,142,952.00 $1,253,939.24 $1,375,963.13 $1,510,125.14

$1,297,358.00 $1,450,495.89 $1,612,908.86 $1,784,866.31