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INVENTARIO
PERIODO VENTAS PRESUPUESTADOS INICIAL
I TRIMESTRE 1429 0
II TRIMESTRE 1429 100
AO 2017
III TRIMESTRE 1429 400
IV TRIMESTRE 1429 400
I TRIMESTRE 1471 100
II TRIMESTRE 1471 100
AO 2018
III TRIMESTRE 1471 400
IV TRIMESTRE 1471 400
I TRIMESTRE 1516 100
II TRIMESTRE 1516 100
AO 2019
III TRIMESTRE 1516 400
IV TRIMESTRE 1516 400
I TRIMESTRE 1561 100
II TRIMESTRE 1561 100
AO 2020
III TRIMESTRE 1561 400
IV TRIMESTRE 1561 400
I TRIMESTRE 1608 100
II TRIMESTRE 1608 100
AO 2021
III TRIMESTRE 1608 400
IV TRIMESTRE 1608 400
4)
REQUERIMIENTO DE MATERIA PRIMA
DATOS
2017 2018
CANTIDAD KG 17442.00 17655.00
MASHUA PRECIO UNITARIO S/. 2.50 S/. 2.50
COSTO TOTAL S/. 43,605.00 S/. 44,137.50
CANTIDAD KG 13953.60 14124.00
CAMU CAMU PRECIO UNITARIO S/. 3.00 S/. 3.00
COSTO TOTAL S/. 41,860.80 S/. 42,372.00
CANTIDAD KG 2093.04 2118.60
CHIA PRECIO S/. 4.50 S/. 4.50
CHIA
COSTO TOTAL S/. 9,418.68 S/. 9,533.70
CANTIDAD KG S/. 1,395.36 S/. 1,412.40
STEVIA PRECIO UNITARIO S/. 4.00 S/. 4.00
COSTO TOTAL S/. 5,581.44 S/. 5,649.60
TOTAL S/. 100,465.92 S/. 101,692.80
2017 2018
CANTIDAD TN 69768 70620
FRASCO DE VIDRIO PRECIO UNITARIO S/. 0.21 S/. 0.21
COSTO TOTAL S/. 14,651.28 S/. 14,830.20
CANTIDAD TN 5814 5885
CAJAS DE CARTON PRECIO UNITARIO S/. 0.13 S/. 0.13
COSTO TOTAL S/. 755.82 S/. 765.05
CANTIDAD TN 69768 70620
ETIQUETAS PRECIO S/. 0.10 S/. 0.10
COSTO TOTAL S/. 6,976.80 S/. 7,062.00
TOTAL S/. 22,383.90 S/. 22,657.25
GASTOS DE VENTAS
DATOS
PUBLICIDAD
SEO S/. 1,020.00 Anual
PUBLICIDAD REDES SOCIAL S/. 1,224.00 Anual
MUESTRAS S/. 1,000.00 Primer despacho
FERIAS S/. 20,000.00 FOODEX JAPAN
2017 2018
SEO S/. 1,020.00 S/. 1,020.00
PUBLICIDAD REDES SOCIAL S/. 1,224.00 S/. 1,224.00
COMPRA DE TRANSPORTE PROPIO
MUESTRAS S/. 1,000.00
FERIAS S/. 20,000.00
TOTAL S/. 3,244.00 S/. 22,244.00
DATOS
SERVICIO COSTO
ALQUILER S/. 400.00 MENSUAL
LUZ S/. 100.00 MENSUAL
AGUA S/. 70.00 MENSUAL
INTERNET, TELEFONIA, CABLES/. 139.00 MENSUAL
TELEFONIA MOVIL S/. 300.00 MENSUAL
CARGA Y MANIPULEO M.P A PLANTA PORS/.TRIMESTRE 900.00 POR TRIMESTRE
TOTAL C.I.F S/. 1,609.00
GASTOS DE ADMINISTRACION
PARA EL CALCULO DE COSTOS ADMINISTRATIVOS CALCULAREMOS LAS AMORTIZACIONES Y DEPRECIACIONES
COSTOS DE EXPORTACION
PARA EL PRIMER DESPACHO
Caracteristicas del embarque
Cantidad 17142
Producto Mermelada de mashua
Peso neto 340 gr/ unidad
Peso bruto 525 gr/unidad
Costo de produccion unitar $ 1.77
Unidad de empaque:
- Caja carton corrugado 30cm x 28cm x 15 cm
- frascos / caja 12
- Cantidad de cajas 1429
- Volumen total 171.42
Margen de ganacia 75%
Costos: Martimo US$
Costo del Producto $ 26,570.10
Embalaje (palet,
esquineros, zuncho, mano
de obra) $ 250.00
certificado de origen $ 45.00
certificado sanitario $ 8.71
carta de credito $ 500.00
Utilidad EXW 75% S/. 20,530.36
Valor EXW $ 47,904.17
Transporte interno (Pais de origen) $ 250.00
ocean freight 1x40 All in $ 500.00
emision bl $ 35.00
handling $ 59.00
vistos buenos $ 280.00
traccion $ 150.00
agenciamiento $ 150.00
gastos operativos $ 60.00
Valor FAS $ 49,388.17
carga y estiba $ 200.00
Valor FOB $ 49,588.17
Valor FOB unitario cajas $ 34.71
Valor Fob unitario frascos $ 2.89
COSTOS DE EXPORTACION
Embalaje (palet,
esquineros, zuncho, mano
de obra) $ 250.00
certificado de origen $ 45.00
certificado sanitario $ 8.71
carta de credito $ 500.00
Transporte interno (Pais de $ 250.00
ocean freight 1x40 All in $ 500.00
emision bl $ 35.00
handling $ 59.00
vistos buenos $ 280.00
traccion $ 150.00
agenciamiento $ 150.00
gastos operativos $ 60.00
carga y estiba $ 200.00
TOTAL $ 2,487.71
AO 2017 2018
CANTIDAD 5714.00 5885.00
Embalaje (palet,
esquineros, zuncho,
mano de obra) $ 1,000.00 $ 1,029.93
certificado de origen $ 180.00 $ 180.00
certificado sanitario $ 34.85 $ 34.85
carta de credito $ 2,000.00
Transporte interno (Pais de $ 1,000.00 $ 1,029.93
ocean freight 1x40 All in $ 2,000.00 $ 2,000.00
emision bl $ 140.00 $ 140.00
handling $ 236.00 $ 236.00
vistos buenos $ 1,120.00 $ 1,120.00
traccion $ 600.00 $ 617.96
agenciamiento $ 600.00 $ 600.00
gastos operativos $ 240.00 $ 240.00
carga y estiba $ 800.00 $ 823.94
TOTAL GASTOS DOLARES $ 9,950.85 $ 8,052.60
TOTAL GASTOS SOLES S/. 33,832.90 S/. 27,378.85
2017 2018
TOTAL INGRESOS S/. 675,394.80 S/. 868,861.40
TOTAL EGRESOS S/. 429,610.43 S/. 486,636.27
UCTOS TERMINADOS
DES
PRODUCCION PRODUCCION
INVENTARIO REQUERIDA POR REQUERIDA
FINAL DESEADO PERIODO ANUAL
100 1529
400 1729
5814
400 1429
100 1129 S/. 7,218.09
100 1471
400 1771
5885
400 1471
100 1171 S/. 8,132.26
100 1516
400 1816
6062
400 1516
100 1216 S/. 10,448.84
100 1561
400 1861
6244
400 1561
100 1261 S/. 7,944.58
100 1608
400 1908
6431
400 1608
100 1308 S/. 8,341.43
XPRESADO EN KILOGRAMOS
2019 2020 2021
18186 18732 19293
14549 14986 15434
2182 2248 2315
1455 1499 1543
RE EXPRESADO EN KILOGRAMOS
CHIA STEVIA
550 366.84
622 414.84
514 342.84
406 270.84
530 353.1
638 425.1
530 353.1
422 281.1
546 363.72
654 435.72
546 363.72
438 291.72
562 374.64
670 446.64
562 374.64
454 302.64
579 385.86
687 457.86
579 385.86
471 313.86
AL EXPRESADO EN SOLES
S DE VENTAS
ES
2020 2021
S/. 107,896.32 S/. 111,127.68
S/. 15,734.88 S/. 16,206.12
S/. 811.72 S/. 836.03
S/. 7,492.80 S/. 7,717.20
S/. 164,841.60 S/. 169,778.40
S/. 22,244.00 S/. 2,244.00
S/. 319,021.32 S/. 307,909.43
EXPRESADOS EN SOLES
2020 2021
S/. 4,800.00 S/. 4,800.00 ALQUILER
S/. 1,200.00 S/. 1,200.00 LUZ
S/. 840.00 S/. 840.00 AGUA
S/. 1,668.00 S/. 1,668.00 INTERNET, TELEFONIA, CABLE
S/. 3,600.00 S/. 3,600.00 TELEFONIA MOVIL
S/. 3,600.00 S/. 3,600.00 DESCARGA Y MANIPULEO M.P
S/. 15,708.00 S/. 15,708.00 TOTAL
ES Y DEPRECIACIONES
ACT
UNIDADES DE TRANSPORTE
S/. 767.51 S/. 383.76 S/. - MUEBLES Y ENSERES
S/. 383.76 S/. 383.76 S/. 383.76 EQUIPOS DE COMPUTO
EQUIPOS DIVERSOS
ACTIVO FIJO
S/. 4,849.15 S/. 4,156.42 S/. 3,463.68
S/. 692.74 S/. 692.74 S/. 692.74
S/. 5,616.67 S/. 4,540.17 S/. 3,463.68
ACTIVO FIJO
INTANGIBLES
ACTIVO FIJO
OS
2020 2021
S/. 90,000.00 S/. 126,000.00
S/. 39,350.00 S/. 54,840.00
S/. 1,200.00 S/. 1,200.00
S/. 692.74 S/. 692.74
S/. 383.76 S/. 383.76
S/. 131,626.49 S/. 183,116.49
PRESUPUESO DE COMPRA D
ENERO
CANTIDAD DE KG 4585.50
MASHUA COSTO POR KG S/. 2.50
COSTO TOTAL MP S/. 11,463.75
CANTIDAD DE KG 3668.40
CAMU CAMU COSTO POR KG S/. 3.00
COSTO TOTAL MP S/. 11,005.20
CANTIDAD DE KG 550.26
CHIA COSTO POR KG S/. 4.50
CHIA
COSTO TOTAL MP S/. 2,476.17
CANTIDAD DE KG 366.84
STEVIA COSTO POR KG S/. 4.00
COSTO TOTAL MP S/. 1,467.36
TOTAL S/. 26,412.48
PRESUPUESTO DE COMPRA
ENERO FEBRERO
CANTIDAD DE TONELADA 18342.00
FRASCO DE VIDRIO COSTO POR TN S/. 0.21
COSTO TOTAL MP S/. 3,851.82
CANTIDAD DE TONELADA 1529
CAJAS DE CARTON COSTO POR TN S/. 0.13
COSTO TOTAL MP S/. 198.71
CANTIDAD DE TONELADA 18342.00
ETIQUETAS COSTO POR TN S/. 0.10
COSTO TOTAL MP S/. 1,834.20
TOTAL S/. 5,884.73
PRESUPUESTO DE GASTOS DE V
ACTIVO FIJO
AMORTIZACION DE INTANGIBLES
ACTIVO FIJO
DO EN UNIDADES
2020 2021
74,928 77,172
6,244 6,431
74,928 77,172
EN UNIDADES
ETIQUETAS
18342
20742
17142
13542
17655
21255
17655
14055
18186
21786
18186
14586
18732
22332
18732
15132
19293
22893
19293
15693
ABRIL JULIO
5185.50 4285.50
S/. 2.50 S/. 2.50
S/. 12,963.75 S/. 10,713.75
4148.40 3428.40
S/. 3.00 S/. 3.00
S/. 12,445.20 S/. 10,285.20
622.26 514.26
S/. 4.50 S/. 4.50
S/. 2,800.17 S/. 2,314.17
414.84 342.84
S/. 4.00 S/. 4.00
S/. 1,659.36 S/. 1,371.36
S/. 29,868.48 S/. 24,684.48
26.4
S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00
NTANGIBLES
VAL. HISTOR. % DEP. DEP. AO DEP. AC. ANT. DEP. ACUM. 15
1,983.00 20 396.60 396.60
0.00 0.00
1,983.00 396.60 0.00 396.60
7
S/. 1,009.00 S/. 1,009.00 S/. 1,909.00 S/. 1,009.00 S/. 1,009.00 S/. 1,909.00
S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 18,214.74 S/. 11,560.01 S/. 74,856.89 S/. 17,059.74 S/. 11,560.01 S/. 61,752.89
OCTUBRE
3385.50
S/. 2.50
S/. - S/. 8,463.75
2708.40
S/. 3.00
S/. - S/. 8,125.20
406.26
S/. 4.50
S/. - S/. 1,828.17
270.84
S/. 4.00
S/. - S/. 1,083.36
S/. - S/. 19,500.48
NOVIEMBRE DICIEMBRE
S/. 400.00 S/. 400.00
S/. 100.00 S/. 100.00
S/. 70.00 S/. 70.00
S/. 139.00 S/. 139.00
S/. 300.00 S/. 300.00
S/. - S/. -
S/. 2,843.82 S/. -
S/. 146.71 S/. -
S/. 1,354.20 S/. -
S/. - S/. -
S/. 187.00 S/. 187.00
TOTAL INGRESOS
S/. -
AO 2017 2018 2019 2020
POR VENTAS AL CONTADO S/. 506,547.90 S/. 434,430.70 S/. 255,586.04 S/. 270,377.69
POR VENTAS AL CREDITO S/. 168,850.50 S/. 434,430.70 S/. 596,367.44 S/. 630,881.27
DRAWBACK S/. 15,196.38 S/. 24,614.84 S/. 25,685.41 S/. 26,667.98
SFE (credito fiscal) S/. 28,090.07 S/. 20,410.32 S/. 21,010.47 S/. 21,627.57
TOTAL INGRESOS S/. 718,684.85 S/. 913,886.56 S/. 898,649.36 S/. 949,554.51
ENERO FEBRERO
UNIDADES
2020 INGRESOS AL CONTADO
3994.79 INGRESOS AL CREDITO
DRAWBACK S/. 6,516.46
SFE
TOTAL INGRESOS S/.6,516.46 S/.0.00
ENERO FEBRERO
UNIDADES
INGRESOS AL CONTADO
INGRESOS AL CREDITO
DRAWBACK S/. 6,389.65
SFE
TOTAL INGRESOS S/.6,389.65 S/.0.00
ENERO FEBRERO
UNIDADES
INGRESOS AL CONTADO
INGRESOS AL CREDITO
DRAWBACK S/. 6,759.44
SFE
TOTAL INGRESOS S/.6,759.44 S/.0.00
TOTAL INGRESOS AO 1
Comentario
Comentario
Comentario
Comentario
Comentario
PLANILLA DE REMUNERACION DE SUELDO
PERIODO 01/01/2016 - 31/12/17
MONEDA: SOLES
2019
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
VACACIONES S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
GRATIFICACIONES S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
CTS S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
ESSALUD S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
TOTAL S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17
2020
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
VACACIONES S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
GRATIFICACIONES S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
CTS S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
ESSALUD S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
TOTAL S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17
2021
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.10,500.00 S/.10,500.00 S/.10,500.00 S/.10,500.00 S/.10,500.00
VACACIONES S/.875.00 S/.875.00 S/.875.00 S/.875.00 S/.875.00
GRATIFICACIONES S/.1,750.00 S/.1,750.00 S/.1,750.00 S/.1,750.00 S/.1,750.00
CTS S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00
ESSALUD S/.945.00 S/.945.00 S/.945.00 S/.945.00 S/.945.00
TOTAL S/. 15,070.00 S/. 15,070.00 S/. 15,070.00 S/. 15,070.00 S/. 15,070.00
JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE
S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.900.00 S/.900.00 S/.900.00 S/.900.00 S/.900.00 S/.900.00
S/.437.50 S/.437.50 S/.437.50 S/.437.50 S/.437.50 S/.437.50
S/.958.50 S/.958.50 S/.958.50 S/.958.50 S/.958.50 S/.958.50
S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00
S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00
DICIEMBRE TOTAL
S/.7,500.00 S/.90,000.00
S/.625.00 S/.7,500.00
S/.1,250.00 S/.15,000.00
S/.694.79 S/.8,337.50
S/.675.00 S/.8,100.00
S/. 10,744.79 S/. 128,937.50
DICIEMBRE TOTAL
S/.7,500.00 S/.90,000.00
S/.625.00 S/.7,500.00
S/.1,250.00 S/.15,000.00
S/.694.79 S/.8,337.50
S/.675.00 S/.8,100.00
S/. 10,779.17 S/. 128,937.50
DICIEMBRE TOTAL
S/.7,500.00 S/.90,000.00
S/.625.00 S/.7,500.00
S/.1,250.00 S/.15,000.00
S/.694.79 S/.8,337.50
S/.675.00 S/.8,100.00
S/. 10,779.17 S/. 128,937.50
DICIEMBRE TOTAL
S/.10,500.00 S/.126,000.00
S/.875.00 S/.10,500.00
S/.1,750.00 S/.21,000.00
S/.1,000.00 S/.12,000.00
S/.945.00 S/.11,340.00
S/. 15,070.00 S/. 180,840.00
empresa importadora xxxx
RUC
VENTAS
MES VALOR VTA. IGV TOTAL
ENERO 0.00 0.00
FEBRERO 0.00 0.00
MARZO 0.00 0.00
ABRIL 0.00 0.00
MAYO 0.00 0.00
JUNIO 0.00 0.00
JULIO 0.00 0.00
AGOSTO 0.00 0.00
SETIEMBRE 0.00 0.00
OCTUBRE 0.00 0.00
NOVIEMBRE 0.00 0.00
DICIEMBRE 0.00 0.00
TOTAL 675,394.80 0.00 675,394.80 0.00
cargas diferidas
34 INTANGIBLES 1,983.03
16 cuentas por cobrar comerc. 1 338.98
10 caja y bancos 296,702.79
20 existencias
33 inmueb maquin y equip 7,159.32
39 depreciac acumulada
40 tributos por pagar 1,845.45
42 proveedores
46 ctas por pagar diversas
50 capital
59 resultados acumulados
89 resultado ejercicio
3
12 CLIENTAS 675,394.80
40 TRIBUTOS POR PAGAR
70 VENTAS
4
33 MAQUIN. EQUIPO 0.00
60 COMPRAS 132,997.99
63 SERV. TERCEROS 146,136.95
40 TRIBUTOS POR PAGAR 50,244.29
42 PROVEEDORES
42 PROVEEDORES
38 otras ctas activo
5
10 CAJA BANCOS 506,547.90
12 CLIENTAS
6
42 PROVEEDORES 330,150.40
10 CAJA BANCOS
7
20 MERCADERIAS 132,997.99
61 VARIACION EXISTENCIA
8
40 TRIBUTOS POR PAGAR 28,116.00
10 CAJA BANCOS
9
69 COSTO VENTA 125,875.48
20 MERCADERIAS
10
68 PROVIS. EJERCICIO 1,112.54
39 DEPREC. ACUMULADA
11
61 VARIACION EXISTENC 125,875.48
69 COSTO VENTA
12
46 cuentas por pagar diversas 0.00
10 CAJA BANCOS
13
63 servic. Terceros 0.00
10 CAJA BANCOS
14
62 cargas de personal 92,352.00
40 tributos por pagar
41 remuner. Por pagar
46 cuentas por pagar diversas
15
41 64,236.00
10
16
38 intereses por devengar 51,260.00
46 cuentas por pagar diversas
17
67 gastos financieros 15,561.00
38 otras ctas activo
18
46 14,142.28
10
2,771,327.40
COMPRAS
MES mercad exoner MERCADERIA
ENERO
frasco 47,857.38
etiq/cajas 0.00 0.00
maquila 0.00
MAYO 0.00
MAT PRIMA 0.00 85,140.61
publicidad 0.00
GTOS IND. FAB 0.00
SETIEMBRE 0.00
OCTUBRE
NOVIEMBRE
DICIEMBRE 0.00
TOTAL 0.00 132,997.99
MERCADERIA
771.18
97,258.40
210,000.00
0.00
0.00
675,394.80
329,379.23
0.00
506,547.90
330,150.40
132,997.99
28,116.00
125,875.48
1,112.54
125,875.48
0.00
0.00
28,116.00
64,236.00
0.00 0.00
64,236.00
51,260.00
15,561.00
14,142.28
2,771,327.40
0.00
COMPRAS
SERVICIOS ACTIVOS IGV TOTAL
0.00 0.00
8,614.33 56,471.71
0.00 0.00
130,075.93 23,413.67 153,489.60
0.00 0.00
15,325.31 100,465.92
2,749.15 494.85 3,244.00
13,311.86 2,396.14 15,708.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
146,136.95 0.00 50,244.29 329,379.23
SERVICIOS ACTIVOS IGV TOTAL
RESUMEN
costo de venta
existencias 0
mas compras del ao 133,095.55
menos la existencia final -7,220.07
costo de ventas 125,875.48
TRIBUTOS CALCULADOS
MES I.R. I.G.V. RETENCIONES
ENERO 0.00
FEBRERO 0.00
MARZO 0.00
ABRIL 0.00
MAYO 0.00
JUNIO 0.00
JULIO 0.00
AGOSTO 0.00
SETIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTAL 0.00 0.00 0.00
LANCE DE COMPROBACION
NERO A DICIEMBRE 2016
SALDOS CUENTAS BALANCE CUENTAS RESULTADO
ACREEDOR ACTIVO PASIVO PERDIDAS GANANCIAS
366,606.01
168,846.90
7,220.07
7,159.32
1,112.54 1,112.54
35,699.00
52,089.74
0.00 0.00 0.00
134,376.12 134,376.12
210,000.00 210,000.00
0.00 0.00
132,997.99
7,122.51
146,136.95
1,112.54
15,561.00
0.00
675,394.80 675,394.80
92,352.00
0.00 0.00
0.00 338.98 0.00
1,983.03
1,020,883.46 639,943.05 345,488.66 388,160.48 682,517.31
97.56 294,454.39 294,356.83
639,943.05 639,943.05 682,517.31 682,517.31
ahorro
88,307.05 0.00
0.00 0.00
88,307.05
0.00
MELENDEZ & FRATELLI SERVICIOS GENERALES SAC
RUC 20524312710
TRIBUTOS PAGADOS
multas MES I.R. I.G.V. SALUD ONP RTA 5
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SETIEMBRE
OCTUBRE
NOVIEMBRE 11,502.00 16,614.00
DICIEMBRE
0.00 TOTAL 0.00 0.00 11,502.00 16,614.00 0.00
41934
ir
DEPRECICACION
% DEP. DEP. AO DEP. AC. ANT. DEP. ACUM. 15
20 0 0.00
10 128.81 128.81
10 0.00 0.00
10 587.12 587.12
715.93 0.00 715.93
DE INTANGIBLES
% DEP. DEP. AO DEP. AC. ANT. DEP. ACUM. 15
20 396.61 396.61
0.00 0.00
396.61 0.00 396.61
CUADRO DE INVERSION
TOTAL INVERSION
CAPITAL DE TRABAJO
COSTOS DIRECTOS
MATERIA PRIMA S/. 100,465.92 POR UN AO
MATERIALES S/. 22,383.90 POR UN AO
MAQUILA S/. 153,489.60 POR UN AO
COSTOS INDIRECTOS
ALQUILER S/. 4,800.00 POR UN AO
LUZ S/. 1,200.00 POR UN AO
AGUA S/. 840.00 POR UN AO
INTERNET, TELEFONO, CABLE S/. 1,668.00 POR UN AO
PLANILLA S/. 10,197.88
TOTAL S/. 295,160.42
Sub total Precio Total con Igv
ESTRUCTURA DE FINANCIAMIENTO DE LA INVERSI
S/. 5,871.19
S/. 3,050.85 S/. 3,600.00 INVERSION TANGIBLE S/. 8,448.00
S/. 847.46 S/. 1,000.00 INVERSION INTANGIBLE S/. 2,339.98
S/. 1,271.19 S/. 1,500.00 OTROS GASTOS S/. 1,310.00
S/. 101.69 S/. 120.00 CAPITAL DE TRABAJO S/. 295,170.41
S/. 422.88 S/. 499.00 TOTAL S/. 307,268.39
S/. 177.12 S/. 209.00
S/. 1,288.14
S/. 508.47 S/. 600.00
S/. 165.25 S/. 195.00
S/. 296.61 S/. 350.00
S/. 152.54 S/. 180.00
S/. 72.03 S/. 85.00
S/. 50.85 S/. 60.00
S/. 42.37 S/. 50.00 AO CERO
S/. 7,159.32 S/. 8,448.00
16cta por cob (garantia) 338.98
*10 296,702.79
*33 7,159.32
S/. 15.25 S/. 18.00 *34 1,983.03
S/. 169.49 S/. 200.00 *40 1,845.45
S/. 16.95 S/. 20.00 *42
S/. 127.12 S/. 150.00 *46
S/. 76.27 S/. 90.00 *50
S/. 25.42 S/. 30.00
S/. 63.56 S/. 75.00
S/. 204.24 S/. 241.00 308,029.58
S/. -
S/. 26.26 S/. 30.99
S/. 453.38 S/. 534.99 APORTE SOCIO 1 S/. 70,000.00
S/. - S/. - APORTE SOCIO 2 S/. 70,000.00
S/. 127.12 S/. 150.00 APORTE SOCIO 3 S/. 70,000.00
S/. 169.49 S/. 200.00 TOTAL APORTES S/. 210,000.00
S/. 508.47 S/. 600.00 FINANCIAMIENTO EXTE S/. 97,258.40
S/. 1,983.03 S/. 2,339.98
S/. 9,142.36 S/. 10,787.98
S/. 1,645.62 TOTAL INVERSION S/. 307,258.40
S/. 677.97 S/. 800.00
S/. 338.98 S/. 400.00
S/. 93.21 S/. 110.00
S/. 1,110.17 S/. 1,310.00
S/. 295,160.42
307,258.40
COMP XX
MESAS XX
VENTI XX
OFICINA XX
PLATA XX
CAPITAL XX
NCIAMIENTO DE LA INVERSION
Porcentaje
2.75%
0.76%
0%
96.06%
100%
ERO
771.18
97,258.40 ***
210,000.00
308,029.58 0.00
19.53%
19.53%
19.53%
58.58%
41.42%
100%
ESTADO DE RESULTADOS DEL 2017 AL 2021
2016 2017
ACTIVO
Cajas y Bancos 296,641.78 366,490.88
Cuentas por cobrar comerciales 352,441.73
Cuentas por cobrar diversas 10,000.00
existencia 0.00 7,220.07
Credito fiscal 2,245.45 52,107.30
Activo Corriente 298,887.23 788,259.98
PASIVO Y PATRIMONIO
PASIVO
Cuentas por pagar 771.18 150,200.00
Prestamos por pagar 97,258.40 83,116.11
Total Pasivo 98,029.58 233,316.11
PATRIMONIO
Capital social 210,000.00 210,000.00
Resultado acumulado
resultado del ejercicio 388,672.68
Total Patrimonio 210,000.00 598,672.68
TOTAL PASIVO Y PATRIMONIO 308,029.58 831,988.79
2020 2021
S/. 901,258.96 S/. 972,881.68
S/. 901,258.96 S/. 972,881.68
S/. 134,805.20 S/. 138,607.67
S/. 766,453.76 S/. 834,274.01
S/. 15,708.00 S/. 15,708.00
S/. 131,626.49 S/. 183,116.49
S/. 24,389.78 S/. 24,656.83
S/. 22,244.00 S/. 2,244.00
S/. 7,628.99 S/. 4,097.05
S/. 202,384.15 S/. 231,074.35
S/. 564,069.61 S/. 603,199.66
S/. 146,658.10 S/. 156,831.91
S/. 417,411.51 S/. 446,367.75
2016 AL 2020
X
X
PRESUPUESTO
EGRESOS
Costos Variables
Materia prima S/. 26,412.48 S/. - S/. -
Materiales S/. 5,884.73
Maquila S/. 40,352.40
Gastos de ventas S/. 1,187.00 S/. 187.00 S/. 187.00
Total gastos variables S/. 67,951.88 S/. 6,071.73 S/. 187.00
Costos indirectos de fabricacion
Alquiler S/. 400.00 S/. 400.00 S/. 400.00
Luz S/. 100.00 S/. 100.00 S/. 100.00
Agua S/. 70.00 S/. 70.00 S/. 70.00
Trio internet, telf, cable S/. 139.00 S/. 139.00 S/. 139.00
Telefonia Movil S/. 300.00 S/. 300.00 S/. 300.00
Descarga y manipuleo S/. 900.00
Total costos indirectos de fabricacion S/. 1,909.00 S/. 1,009.00 S/. 1,009.00
Gastos Administrativos
Salarios S/. 5,400.00 S/. 5,400.00 S/. 5,400.00
Beneficios sociales S/. 2,296.00 S/. 2,296.00 S/. 2,296.00
Materiales de Oficina S/. 100.00 S/. 100.00 S/. 100.00
Depreciacion S/. 59.66 S/. 59.66 S/. 59.66
Amortizacion S/. 33.05 S/. 33.05 S/. 33.05
Total Gastos administrativos S/. 7,888.71 S/. 7,888.71 S/. 7,888.71
Gastos de exportacion
Embalaje S/. 850.00
Certificado de Origen S/. 153.00
Certificado sanitario S/. 29.63
Gastos de Carta de credito S/. 1,700.00
Transporte interno S/. 1,020.00
Gastos Portuarios S/. 1,700.00
Gastos Agencia de aduana S/. 2,532.78
Carga y estiba S/. 510.00
Total gastos de exportacion S/. - S/. 8,495.41
Gastos de Financiamiento
Interes S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
Amortizacionn S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
Total gastos de financiamiento S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
TOTAL INGRESOS S/. - S/. - S/. 168,848.70
TOTAL EGRESOS S/. 80,224.89 S/. 17,444.74 S/. 20,055.42
PRESUPUESTO MAESTRO 2017 EXPRESADO EN SOLES
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00
S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 900.00 S/. 900.00
S/. 1,909.00 S/. 1,009.00 S/. 1,009.00 S/. 1,909.00 S/. 1,009.00
S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00
S/. 2,296.00 S/. 2,296.00 S/. 2,296.00 S/. 2,296.00 S/. 2,296.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 59.66 S/. 59.66 S/. 59.66 S/. 59.66 S/. 59.66
S/. 33.05 S/. 33.05 S/. 33.05 S/. 33.05 S/. 33.05
S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71
S/. 850.00
S/. 153.00
S/. 29.63
S/. 1,700.00
S/. 1,020.00
S/. 1,700.00
S/. 2,532.78
S/. 510.00
S/. 8,495.41
S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. - S/. - S/. 168,848.70 S/. - S/. -
S/. 87,960.89 S/. 18,214.74 S/. 20,055.42 S/. 74,856.89 S/. 17,059.74
SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
GASTOS FINANCIEROS
Interes S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
Amortizacion S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
Total gastos financieros S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 161,422.79 S/. 164,012.95 S/. 161,537.65 S/. 327,911.05 S/. 330,501.21
S/. 168,848.70
S/. 5,065.46 S/. 5,065.46
S/. 166,488.25 S/. 164,012.95 S/. 330,386.35 S/. 332,976.51 S/. 330,501.21
S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 166,488.25 S/. 164,012.95 S/. 330,386.35 S/. 332,976.51 S/. 330,501.21
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 164,012.95 S/. 161,537.65 S/. 327,911.05 S/. 330,501.21 S/. 328,025.91
SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
AO 0 AO 2017
FLUJO DE CAJA ECONOMICO S/. 307,258.40 S/. 96,633.47
FORMULA
VAN
-S/. 307,258.40
VAN ECONOMICO=
AO 0 AO 2017
FLUJO DE CAJA ECONOMICO -S/. 307,258.40 S/. 96,633.47
0 -307258.40 -307258.40
1 96633.47 1.12210 86118.41
2 215570.92 1.25911 171209.18
3 229253.74 1.41285 162263.84
4 230874.83 1.58535 145629.83
5 266397.48 1.77893 149751.89
407714.75
VALOR ACTUAL NETO FINANCIERO
AO 0 AO 2017
FLUJO DE CAJA FINANCIERO S/. 307,258.40 S/. 66,929.84
FORMULA
VAN
-S/. 307,258.40
AO 0 AO 2017
FLUJO DE CAJA ECONOMICO -S/. 307,258.40 S/. 66,929.84
0 307258.40 307258.40
1 66929.84 1.12210 59646.95
2 185867.29 1.25911 147618.18
3 199550.11 1.41285 141239.86
4 201171.20 1.58535 126893.55
5 236693.86 1.77893 133054.38
915711.32
UAL NETO ECONOMICO
+ 86118.4119062472 171209.18
DE LA INVERSION ECONOMICO
RELACIN DE
AO 2018 AO 2019 AO 2020 AO 2021 1200000
S/. 215,570.92 S/. 229,253.74 S/. 230,874.83 S/. 266,397.48
TASA DE 800000
VAN
DESCUENTO
0% S/.731,472.04
10% S/.454,092.21 600000
20% S/.274,040.78
30% S/.151,564.62 400000
40% S/.64,929.03
50% S/.1,586.30
60% -S/.46,050.59 200000
70% -S/.82,755.49
80% -S/.111,637.84 0
90% -S/.134,785.34
100% -S/.153,637.62
200% -S/.238,657.45 -200000
300% -S/.264,882.75
-400000
-200000
-400000
TIRE= 50.29%
+ 59556.7182772735 147171.90
DE LA INVERSION ECONOMICO
TASA DE VAN
DESCUENTO
0% S/.582,953.90
10% S/.341,492.09
20% S/.185,208.75
30% S/.79,219.36
40% S/.4,477.27
50% -S/.49,997.78
60% -S/.90,835.38
70% -S/.122,200.65
80% -S/.146,802.41
90% -S/.166,456.47
100% -S/.182,413.01
TIRF = 40.72%
S/. 229,253.74 + S/. 230,874.83 + S/. 266,397.48
(1+18.23%)^3 (1+18.23%)^4 (1+18.23%)^5
1000000
800000
600000
400000
200000
-200000
-400000
-200000
-400000
A. SITUACION FINANCIERA
298887.22
1. LIQUIDEZ CORRIENTE
Activo Corriente / Pasivo Corriente
98029.58
298887.22
2. PRUEBA ACIDA 0.00
Activo Corriente - Inventarios / Pasivo Corriente
98029.58
298887.22
3. CAPITAL DE TRABAJO
Activo Corriente - Pasivo Corriente
98029.58
B. SITUACION ECONOMICA
18821.88
4. RENTABILIDAD DEL PATRIMONIO
Utilidad Neta / Patrimonio
210000
18821.88
5. RENTABILIDAD DE VENTAS
Utilidad Neta / Ventas Netas
675394.8
C. SITUACION PATRIMONIAL
98029.58
6. CAPACIDAD DE ENDEUDAMIENTO
Pasivo / Patrimonio
210000
210000
7. AUTONOMIA FINANCIERA
Patrimonio / Pasivo
98029.58
PAY BACK
0
FLUJO DE CAJA S/. -307,258.40
FLUJO DE CAJA ACUMULADO S/. -307,258.40
UNIDADES
ESCENARIO
VENDIDAS
OPTIMISTA
75425
MODERADO
68568
PESIMISTA
62335
Variacin 10%
425370.69
Este indicador nos brinda una medida ms exigente en
pago en corto plazo lo que hace referencia que la empr
3.05 7220.07 1.79 para cubrir las obligaciones inmediatas sin necesidad d
existencias.
233316.11
425370.69
200857.64 192054.58 El capital de trabajo es lo que queda disponible luego d
233316.11 inmediatas, se muestra la capacidad para cumplir con t
operaciones del da a da.
AO 1 AO 2
Este ratio nos demuestra que al pasar los primeros ao
136062.31 rentabilidad de la inversin de los socios, esto puede se
0.09 0.58 valorizaciones de la empresa
235783.4
136062.31
0.03 0.16 Este ratio engloba la rentabilidad total obtenida por un
868861.4 adicionar que a pesar del aumento en los costos de ven
ventas, se concluye que las ventas crecieron lo suficien
AO 1 AO 2
233316.11 Este ratio nos permite conocer la estabilidad de la emp
0.47 0.99 con el patrimonio y segn los resultados no existe riesg
235783.4
235783.4
2.14 1.01 Se observa que la administracin tiene la capacidad pa
233316.11 propias deudas a medida que vencen las obligaciones p
1
210624.93
S/. 215,570.92
1.98
S/. 10.84 S/. 266,379.56 S/. 817,607.00 26.00% S/. 975,212.83 114%
S/. 8.95 S/. 293,683.47 S/. 557,898.25 30.00% S/. 130,770.01 -248%
10% 5% 2%
ocedido a plantear los tres posibles escenarios para nuestro proyecto, teniendo
cantidad de unidades vendidas, precio, costos variables, ventas y la tasa de
En
2.8970588235
o crecimiento del 10% en la cantidad de unidades vendidas y precio, as como una
n la tasa de tributacin.
ninguna variacin ya que los datos obtenidos son la proyeccin de lo que se espera
n este caso las cosas no van muy bien para la empresa por lo que hay una
l precio, as como un incremento de los costos variables en 5% y del 2% en la tasa
el precio es una variable sumamente sensible en nuestro proyecto, tal como se
).
medida de liquidez, ya que nos muestra que los elementos del
mplir con nuestras obligaciones financieras a corto plazo
Clculo = 2,27%+0,49(5,75%-2,27%)
COK = 5.62%
12.16%