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Ao 1
Ao 2
Ao 3
Dias CxC
Dias CxP
Dias Inv
30
30
30
60%
60%
60%
120,000
10,000
10,000
100
160
256
Cantidad a vender
6,000
6,000
6,000
% costo y gasto
60%
60%
60%
Ao 1
Ao 2
Ao 3
Ventas
600,000
960,000
1,536,000
Costos y Gastos
360,000
576,000
921,600
Depreciacin
12,000
25,000
27,000
Utilidad Operativa
228,000
359,000
587,400
625
625
625
227,375
358,375
586,775
77,308
121,848
199,504
150,068
236,528
387,272
ISLR
34%
Inflacion (%)
Plan Inversiones (BsF)
Vida util (Aos)
Precio (BsF)
Intereses
Utilidad antes ISLR
ISLR
Utilidad Neta
34%
Balance general
Ao 1
Ao 2
Ao 3
Caja Operativa
30,000
48,000
76,800
47,068
280,595
656,067
Inventarios
CxC
77,068
328,595
732,867
120,000
130,000
140,000
Depreciacin Acum.
12,000
37,000
64,000
108,000
93,000
76,000
Otros Activos
TOTAL ACTIVO
185,068
421,595
808,867
CxP
25,000
25,000
25,000
25,000
25,000
25,000
Capital Social
10,000
10,000
10,000
Utilidades Retenidas
150,068
386,595
773,867
TOTAL PATRIMONIO
160,068
396,595
783,867
185,068
421,595
808,867
138,000
141,000
152,800
185,068
-47,068
421,595
-280,595
808,867
-656,067
Ao 2
Ao 3
Utilidad Neta
150,068
236,528
387,272
12,000
25,000
27,000
CxC
Inventarios
CxP
162,068
261,528
414,272
Actividades Operativas
Inversin Bruta
120,000
10,000
10,000
Otros Activos
-120,000
-10,000
-10,000
47,068
233,528
375,472
Actividades de Financiamiento
Dividendos en Efectivo
Exceso de caja
Prstamos Bancarios
25,000
Capital Social
10,000
-12,068
-233,528
-375,472
30,000
18,000
28,800
77,068
328,595
77,068
328,595
732,867
Validacin
-47,068
-233,528
-375,472
U/F
U/F
Caja Operativa
-30,000
-18,000
-28,800
-47,068
-233,528
-375,472
Inventarios
CxC
-120,000
-10,000
-10,000
Otros Activos
CxP
25,000
Capital Social
10,000
Dividendos en Efectivo
Depreciacin
12,000
25,000
27,000
Utilidad Neta
150,068
236,528
387,272
Ao 4
Ao 5
30
30
60%
60%
10,000
10,000
410
655
6,000
6,000
60%
60%
Ao 4
Ao 5
2,457,600
3,932,160
1,474,560
2,359,296
29,000
31,000
954,040
1,541,864
625
625
953,415
1,541,239
324,161
524,021
629,254
1,017,218
Ao 4
Ao 5
122,880
196,608
1,258,240
2,222,730
1,381,120
2,419,338
150,000
160,000
93,000
124,000
57,000
36,000
1,438,120
2,455,338
25,000
25,000
25,000
25,000
10,000
10,000
1,403,120
2,420,338
1,413,120
2,430,338
1,438,120
2,455,338
179,880
232,608
1,438,120
-1,258,240
2,455,338
-2,222,730
Ao 4
Ao 5
629,254
1,017,218
29,000
31,000
658,254
1,048,218
10,000
10,000
-10,000
-10,000
602,174
964,490
-602,174
-964,490
46,080
73,728
732,867
1,381,120
1,381,120
2,419,338
-602,174
-964,490
-46,080
-73,728
-602,174
-964,490
-10,000
-10,000
29,000
31,000
629,254
1,017,218
Utilidad Neta
Depreciacin