Académique Documents
Professionnel Documents
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Unidad
Cantidad
Activo Fijo
Maq. Para hacer cafe expreso y capuccino
Molino Dosificador
Licuadora
Moulo 1 para caj vista
Modulo II para caja
Modulo para maquina de cafe
Caja resgistradora y equipo
Vitrinas
refri
compactador
Tasa de porcelana
Otros suministros
Desechables
Subtoal
Activo Diferido
Asistencia tecnica
Contribucion legal
Subtotal
Capital de trabajo
Mano de obra
Materia Prima e Insumos
Renta de Local
sericios y Otros
Suministros de Oficina
Subtotal
Equipo
Equipo
Equipo
Mobiliario
Mobiliario
Mobiliario
Equipo
Mobiliario
Equipo
Suministros
Suministros
Suministros
Suministros
1
1
1
1
1
1
1
1
2
1
5
1
5
Servicios
Servicios
1
1
Presupuesto
Presupuesto
Presupuesto
Presupuesto
Presupuesto
1
1
1
1
1
Total
N
Costo Unt
Costo Total
75,000.00
25,000.00
9,000.00
6,500.00
6,500.00
4,800.00
8,200.00
12,000.00
8,300.00
3,800.00
600.00
450.00
75.00
75,000.00
25,000.00
9,000.00
6,500.00
6,500.00
4,800.00
8,200.00
12,000.00
16,600.00
3,800.00
3,000.00
450.00
375.00
171,225.00
42,000.00
16,000.00
42,000.00
16,000.00
58,000.00
13,200.00
10,800.00
2,000.00
3,000.00
2,800.00
13,200.00
10,800.00
2,000.00
3,000.00
2,800.00
31,800.00
261,025.00
Ventas
Descripcion
unidades
precio de ventas
total
Enero
$300.00
$20.00
$6,000.00
Febrero
$330.00
$20.00
$6,600.00
Marzo
$363.00
$20.00
$7,260.00
Compras
Descripcion
unidades
precio de ventas
total
Enero
$310.00
$15.00
$4,650.00
Febrero
$341.00
$15.00
$5,115.00
Marzo
$375.10
$15.00
$5,626.50
Enero
$6,000.00
$4,650.00
$1,350.00
Febrero
$6,600.00
$5,115.00
$1,485.00
Marzo
$7,260.00
$5,626.50
$1,633.50
Gastos Administrativos
Gastos de ventas
Depreciacion
Utilidad Operativa
$250.00
$230.00
$50.00
$820.00
$250.00
$230.00
$50.00
$955.00
$250.00
$230.00
$50.00
$1,103.50
Intereses
Utilidad antes de impuesto
Impuesto
Utilidad neta
$820.00
$16.40
$803.60
$504.00
$451.00
$9.02
$441.98
$336.00
$767.50
$15.35
$752.15
13%
7%
10%
Presupuesto operativo
Descripcion
ventas
costo de ventas
utilidad bruta
Margen de la Utilidad
Retorno sobre las ventas
Proyecto de inversion
Abril
$399.30
$20.00
$7,986.00
Abril
$412.61
$15.00
$6,189.15
cobros
Descripcion
Total
$1,392.30
contado
credito
total
$27,846.00
Pagos
Descripcion
Contado 50%
Credito a 30 Dias
total
Total
$1,438.71
$21,580.65
Abril
$7,986.00
$6,189.15
$1,796.85
Total
$27,846.00
$21,580.65
$6,265.35
$250.00
$230.00
$50.00
$1,266.85
$1,000.00
$920.00
$1,920.00
$4,145.35
$168.00
$1,098.85
$21.98
$1,076.87
$1,008.00
$3,137.35
$62.75
$3,074.60
13%
11%
78%
Enero
$3,600.00
$3,600.00
Enero
$2,325.00
$2,325.00
Presupuesto de efectivo
Descripcion
Ingresos
cuentas por cobrar
Prestamos
Total ingresos
$3,600.00
$2,100.00
$5,700.00
Egresos
cuentas por pagar
Gastos Administrativos
Gastos de ventas
Pago de impuestos
Total Egresos
$2,325.00
$250.00
$230.00
$16.40
$2,821.40
$2,878.60
Enero
4%
15%
Amortizacion
Intereses
Flujo de caja financiero
Liquides de la empresa
$2,878.60
51%
Febrero
$3,960.00
$2,400.00
$6,360.00
Marzo
$4,356.00
$2,640.00
$6,996.00
Abril
$4,791.60
$2,904.00
$7,695.60
Total
$16,707.60 $0.68
$7,944.00 $0.32
$24,651.60 $1.00
Febrero
$2,557.50
$2,325.00
$4,882.50
Marzo
$2,813.25
$2,557.50
$5,370.75
Abril
$3,094.58
$2,813.25
$5,907.83
$0.86
Total
$10,790.33 $0.58
$7,695.75 $0.42
$18,486.08 $1.00
Febrero
Marzo
Abril
Total
$6,360.00
$6,996.00
$7,695.60
$6,360.00
$6,996.00
$24,651.60
$2,100.00
$7,695.60 $26,751.60
$4,882.50
$250.00
$230.00
$9.02
$5,371.52
$5,370.75
$250.00
$230.00
$15.35
$5,866.10
$5,907.83 $18,486.08
$250.00
$1,000.00
$230.00
$920.00
$21.98
$62.75
$6,409.80 $20,468.82
$988.48
$1,129.90
$1,285.80
$6,282.78
$700.00
$504.00
-$215.52
-3%
$700.00
$336.00
$93.90
1%
$700.00
$168.00
$417.80
5%
$2,100.00
$1,008.00
$3,174.78
12%
8%
4%
Pago prestamo
Pago intereses
1.calcule el interes simple de una inversion por 500,0000 realizada a un plazo de 5 aos a una
datos
inversion
Q500,000
aos
5
Tasa de intereses
7%
inversion
500,000
tiempo
1
tasa de interes
7%
Datos
p
500,000
i
7%
n
5
Intereses
175000
n
60
Intereses
175000
Datos
p
500,000
i
0.005833
interes simple
Capital
1 Q 500,000.00
2 Q 500,000.00
3 Q 500,000.00
4 Q 500,000.00
5 Q 500,000.00
6 Q 500,000.00
7 Q 500,000.00
8 Q 500,000.00
9 Q 500,000.00
10 Q 500,000.00
11 Q 500,000.00
12 Q 500,000.00
13 Q 500,000.00
14 Q 500,000.00
15 Q 500,000.00
16 Q 500,000.00
17 Q 500,000.00
18 Q 500,000.00
19 Q 500,000.00
20 Q 500,000.00
21 Q 500,000.00
22 Q 500,000.00
23 Q 500,000.00
24 Q 500,000.00
25 Q 500,000.00
numero de periodos
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
intereses
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
500,000.00
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
175,000.00
Q500,000
74%
Q175,000
26%
Q675,000
100%
1. Calcule el interes compuesto de una inversion por 500,000 realizada a un plazo de cinco a
inversion
500,000
no. de periodos
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
aos
5
Tasa de intereses
7%
2916.67
2933.68
2950.79
2968.01
2985.32
3002.73
3020.25
3037.87
3055.59
3073.41
3091.34
3109.37
3127.51
3145.76
3164.11
3182.56
3201.13
3219.80
3238.58
3257.48
3276.48
3295.59
3314.82
3334.15
3353.60
3373.16
3392.84
3412.63
3432.54
3452.56
3472.70
3492.96
3513.34
3533.83
monto al
vencimiento
502916.67
505850.35
508801.14
511769.15
514754.47
517757.20
520777.45
523815.32
526870.91
529944.32
533035.67
536145.04
539272.55
542418.31
545582.42
548764.98
551966.11
555185.91
558424.50
561681.97
564958.45
568254.04
571568.86
574903.01
578256.61
581629.77
585022.61
588435.25
591867.78
595320.35
598793.05
602286.01
605799.34
609333.17
intereses
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
comprovacion de interes
609333.17
612887.62
616462.79
620058.83
623675.84
627313.95
630973.28
634653.95
638356.10
642079.85
645825.31
649592.63
653381.92
657193.31
661026.94
664882.93
668761.41
672662.52
676586.39
680533.14
684502.92
688495.85
692512.08
696551.73
700614.95
704701.87
3554.44
3575.18
3596.03
3617.01
3638.11
3659.33
3680.68
3702.15
3723.74
3745.47
3767.31
3789.29
3811.39
3833.63
3855.99
3878.48
3901.11
3923.86
3946.75
3969.78
3992.93
4016.23
4039.65
4063.22
4086.92
4110.76
208812.63
612887.62
616462.79
620058.83
623675.84
627313.95
630973.28
634653.95
638356.10
642079.85
645825.31
649592.63
653381.92
657193.31
661026.94
664882.93
668761.41
672662.52
676586.39
680533.14
684502.92
688495.85
692512.08
696551.73
700614.95
704701.87
708812.63
208812.63
a a un plazo de cinco aos a una tasa de interes del 7% con capitalizaciones mensuales
apitalizaciones
12
inversion
500,000
meses
Datos
tasa de intereses
60
7%
Datos
p
500,000
n
60
valor futuro
Q708,812.63
VA
500,000
VF
Q708,812.63
i
7%
INTERESES
208812.63
mensuales
capitalizaciones
12
m
12
1. Calcule el inters compuesto de una inversin por 500,000 realizada a un plazo de cinco a
Impuesto IPF
10% Q
no. de periodos
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
inversin
500,000.00
aos
5
Tasa de intereses
7%
intereses
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
2,916.67
2,933.68
2,950.79
2,968.01
2,985.32
3,002.73
3,020.25
3,037.87
3,055.59
3,073.41
3,091.34
3,109.37
3,127.51
3,145.76
3,164.11
3,182.56
3,201.13
3,219.80
3,238.58
3,257.48
3,276.48
3,295.59
3,314.82
3,334.15
3,353.60
3,373.16
3,392.84
3,412.63
3,432.54
3,452.56
3,472.70
3,492.96
3,513.34
3,533.83
impuestos
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
291.67
293.37
295.08
296.80
298.53
300.27
302.03
303.79
305.56
307.34
309.13
310.94
312.75
314.58
316.41
318.26
320.11
321.98
323.86
325.75
327.65
329.56
331.48
333.42
335.36
337.32
339.28
341.26
343.25
345.26
347.27
349.30
351.33
353.38
35 Q
609,333.17
36 Q
612,887.62
37 Q
616,462.79
38 Q
620,058.83
39 Q
623,675.84
40 Q
627,313.95
41 Q
630,973.28
42 Q
634,653.95
43 Q
638,356.10
44 Q
642,079.85
45 Q
645,825.31
46 Q
649,592.63
47 Q
653,381.92
48 Q
657,193.31
49 Q
661,026.94
50 Q
664,882.93
51 Q
668,761.41
52 Q
672,662.52
53 Q
676,586.39
54 Q
680,533.14
55 Q
684,502.92
56 Q
688,495.85
57 Q
692,512.08
58 Q
696,551.73
59 Q
700,614.95
60 Q
704,701.87
comprobacin de inters
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
3,554.44
3,575.18
3,596.03
3,617.01
3,638.11
3,659.33
3,680.68
3,702.15
3,723.74
3,745.47
3,767.31
3,789.29
3,811.39
3,833.63
3,855.99
3,878.48
3,901.11
3,923.86
3,946.75
3,969.78
3,992.93
4,016.23
4,039.65
4,063.22
4,086.92
4,110.76
208,812.63
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
355.44
357.52
359.60
361.70
363.81
365.93
368.07
370.21
372.37
374.55
376.73
378.93
381.14
383.36
385.60
387.85
390.11
392.39
394.68
396.98
399.29
401.62
403.97
406.32
408.69
411.08
20,881.26
a a un plazo de cinco aos a una tasa de inters del 7% con capitalizacin mensual y con contribucione
capitalizaciones
Datos
12
inversin
Q 500,000.00
meses
p
Q 500,000.00
n
60
valor futuro
Q708,812.63
60
Datos
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
monto al
vencimiento
502,916.67
505,850.35
508,801.14
511,769.15
514,754.47
517,757.20
520,777.45
523,815.32
526,870.91
529,944.32
533,035.67
536,145.04
539,272.55
542,418.31
545,582.42
548,764.98
551,966.11
555,185.91
558,424.50
561,681.97
564,958.45
568,254.04
571,568.86
574,903.01
578,256.61
581,629.77
585,022.61
588,435.25
591,867.78
595,320.35
598,793.05
602,286.01
605,799.34
609,333.17
VA
VF
Q 500,000.00 Q 708,812.63
70.54%
100%
VA
VF
Q 500,000.00 Q 708,812.63
70.54%
100%
VA
Q 500,000.00
VF
Q 708,812.63
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
612,887.62
616,462.79
620,058.83
623,675.84
627,313.95
630,973.28
634,653.95
638,356.10
642,079.85
645,825.31
649,592.63
653,381.92
657,193.31
661,026.94
664,882.93
668,761.41
672,662.52
676,586.39
680,533.14
684,502.92
688,495.85
692,512.08
696,551.73
700,614.95
704,701.87
708,812.63
208,812.63
Datos
tasa de intereses
capitalizaciones
7%
12
Datos
i
7%
m
12
INTERESES
208,812.63
29.46%
INTERESES
INTERESES
187,931.37 Q
20,881.26
26.51%
2.95%
INTERESES
Q
INTERESES
18,793.14
250,000
70,000
180,000
250000
175000
75,000
40,000
75,000
53.33
2 utilidad neta
ventas
costo de ventas
Utilidad neta
125,000
85,000
40,000
4 Roa
Utilidad neta
total activos
Roa
40,000
250,000
16
interes
Capital
tiempo
6 activos circulantes
total activos
Activos fijos
Activos Circulantes
250,000
125,000
125,000
8 pasivos fijos
total pasivo
Pasivo circulante
Pasivo fijo
175,000
70,000
105,000
Interes =
Informacion Financiera
7 Presupuesto
ventas
costo de ventas
utilidad bruta
125,000
85,000
40,000
Gastos Administrativos
Gastos de ventas
Depreciacion
Utilidad Operativa
18,500
0
0
21,500
Intereses
Utilidad antes de impuesto
Impuesto
Utilidad neta
0
21,500
0
21,500
17%
200,000
100,000
100,000
25%
100,000
4 aos
100,000 25% 4
100