Balance General al 31 Diciembre 2016

(Expresado en Nuevos Soles)

ACTIVO PASIVO

Corriente Corriente

Disponible TRIBUTOS POR PAGAR 450.00

CAJA Y BANCOS 50,000.00 REMUNERACIONES POR PAGAR 1,500.00
PROVEEDORES 30,000.00
Exigible CUENTAS POR PAGAR DIVERSAS 1,000.00
CLIENTES 150,000.00 Total Pasivo Corriente 32,950.00
CUENTAS POR COBRAR AL PERSONAL 100,000.00
CUENTAS POR COBRAR DIVERSAS 5,000.00 No Corriente

Realizable CUENTAS POR PAGAR DIVERSAS - PRSTAMO 5,480.00

Mercaderas 1,080,000.00 BENEFICIOS SOCIALES DE TRABAJADORES 500.00
Total Activ 1,385,000.00
Total Pasivo No Corriente 5,980.00
No Corriente
TOTAL PASIVO 38,930.00
INMUEBLE, MAQUINARIA Y EQUIPO 350,000.00
INTANGIBLES 2,000.00 PATRIMONIO
(-) DEPRECIACIN Y AMORTIZACIN ACUMULADA -70,000.00
CAPITAL 903,259.74
Cargas Diferidas RESULTADOS ACUMULADOS 348,000.00
CARGAS DIFERIDAS 450.00 RESULTADOS DEL EJERCICIO 305,260.26

Total Activ 282,450.00 TOTAL PATRIMONIO 1,556,520.00

TOTAL ACT 1,667,450.00 TOTAL PASIVO Y PATRIMO 1,595,450.00

 Presupuesto de Ventas (Para un Producto)
I Inicial
AO 0 Ventas (Unds) P. Unit (Unids) Ing Vtas (S/) (Unids)
Enero 85,000 6.00 S/. 510,000 240,000
Febrero 90,000 6.00 S/. 540,000 225,000
Marzo 95,000 6.00 S/. 570,000 215,000
Abril 80,000 6.00 S/. 480,000 66,667
Mayo 80,000 6.00 S/. 480,000 66,667
Junio 80,000 6.00 S/. 480,000 66,667
Julio 60,000 6.00 S/. 360,000 60,000
Agosto 60,000 6.00 S/. 360,000 60,000
Septiembre 60,000 6.00 S/. 360,000 60,000
Octubre 90,000 6.00 S/. 540,000 70,000
Noviembre 90,000 6.00 S/. 540,000 70,000
Diciembre 90,000 6.00 S/. 540,000 70,000
Total 960,000 S/. 5,760,000

Unitario
Man de Ob Gtos de Fab Costo
AO 0 Mat Pri (Unit) (Unit) (Unit) Unitario
Enero S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Febrero S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Marzo S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Abril S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Mayo S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Junio S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Julio S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Agosto S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Septiembre S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Octubre S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Noviembre S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Diciembre S/. 1.20 S/. 1.50 S/. 1.50 S/. 4.20
Total

Gasto
Concepto Mensual Enero Febrero Marzo
Gastos de Administracin 44,425 44,425 44,425 44,425
Sueldos Administracin 30,000 30,000 30,000 30,000
Cargas Sociales Administ 34.35% 10,305 10,305 10,305 10,305
Alquileres 1,500 1,500 1,500 1,500
Fletes 500 500 500 500
Seguros 120 120 120 120
Depreciacin 1,000 1,000 1,000 1,000
Otros 1,000 1,000 1,000 1,000
Gastos de Ventas 45,305 45,305 45,305 45,305
Sueldos Ventas 30,000 30,000 30,000 30,000
Cargas Sociales 34.35% 10,305 10,305 10,305 10,305
Publicidad 2,000 2,000 2,000 2,000
Depreciacin 500 500 500 500
Alquileres 1,500 1,500 1,500 1,500
Otros 1,000 1,000 1,000 1,000
TOTALES 89,730 89,730 89,730 89,730

Margen de Contribucin
1,224,000.00 Procede
I Final (Unids) I Inicial (S/) I Final (S/)

225,000 S/. 1,080,000.00

215,000
200,000
60,000
60,000
60,000
70,000
70,000
70,000
60,000
60,000
60,000 S/. 252,000.00

Presupuesto de Produccin
Requerimiento de produccin
Ventas (Unds) I Inicial (Unids) I Final (Unids) Unidades
Requeridas
85,000 240,000 225,000 70,000
90,000 225,000 215,000 80,000
95,000 215,000 200,000 80,000
80,000 66,667 60,000 73,333
80,000 66,667 60,000 73,333
80,000 66,667 60,000 73,333
60,000 60,000 70,000 70,000
60,000 60,000 70,000 70,000
60,000 60,000 70,000 70,000
90,000 70,000 60,000 80,000
90,000 70,000 60,000 80,000
90,000 70,000 60,000 80,000
960,000 900,000

Gastos Administrativos y Ventas

Abril Mayo Junio Julio Agosto Septiembre
44,425 44,425 44,425 44,425 44,425 44,425
30,000 30,000 30,000 30,000 30,000 30,000
10,305 10,305 10,305 10,305 10,305 10,305
1,500 1,500 1,500 1,500 1,500 1,500
500 500 500 500 500 500
120 120 120 120 120 120
1,000 1,000 1,000 1,000 1,000 1,000
 1,000 1,000 1,000 1,000 1,000 1,000
45,305 45,305 45,305 45,305 45,305 45,305
30,000 30,000 30,000 30,000 30,000 30,000
10,305 10,305 10,305 10,305 10,305 10,305
2,000 2,000 2,000 2,000 2,000 2,000
500 500 500 500 500 500
1,500 1,500 1,500 1,500 1,500 1,500
1,000 1,000 1,000 1,000 1,000 1,000
89,730 89,730 89,730 89,730 89,730 89,730
 Valorizacin
Man de Ob Gtos de Fab
Mat Pri (S/) Costo Total
(S/) (S/)
S/. 84,000 S/. 105,000 S/. 105,000 S/. 294,000
S/. 96,000 S/. 120,000 S/. 120,000 S/. 336,000
S/. 96,000 S/. 120,000 S/. 120,000 S/. 336,000
S/. 88,000 S/. 110,000 S/. 110,000 S/. 307,999
S/. 88,000 S/. 110,000 S/. 110,000 S/. 307,999
S/. 88,000 S/. 110,000 S/. 110,000 S/. 307,999
S/. 84,000 S/. 105,000 S/. 105,000 S/. 294,000
S/. 84,000 S/. 105,000 S/. 105,000 S/. 294,000
S/. 84,000 S/. 105,000 S/. 105,000 S/. 294,000
S/. 96,000 S/. 120,000 S/. 120,000 S/. 336,000
S/. 96,000 S/. 120,000 S/. 120,000 S/. 336,000
S/. 96,000 S/. 120,000 S/. 120,000 S/. 336,000
S/. 1,080,000 S/. 1,350,000 S/. 1,350,000 S/. 3,780,000

Octubre Noviembre Diciembre Total

44,425 44,425 44,425 533,100
30,000 30,000 30,000 360,000
10,305 10,305 10,305 123,660
1,500 1,500 1,500 18,000
500 500 500 6,000
120 120 120 1,440
1,000 1,000 1,000 12,000
 1,000 1,000 1,000 12,000
45,305 45,305 45,305 543,660
30,000 30,000 30,000 360,000
10,305 10,305 10,305 123,660
2,000 2,000 2,000 24,000
500 500 500 6,000
1,500 1,500 1,500 18,000
1,000 1,000 1,000 12,000
89,730 89,730 89,730 1,076,760
 CONCEPTO 2017
Materiales Directos S/. 1,080,000
Mano de Obra Directa S/. 1,350,000
Gastos de Fabricacin S/. 1,350,000
Costo de Produccin S/. 3,780,000
(+) Inventario Inicial S/. 1,008,000
Disponible S/. 4,788,000
(-) Inventario Final S/. 252,000
Costo de Ventas S/. 4,536,000

2017
S/. %
VENTAS BRUTAS S/. 5,760,000 100.00%
(-) Devolucin y Dcts
VENTAS NETAS S/. 5,760,000 100.00%
(-) Costo de Ventas S/. 4,536,000 78.75%
UTILIDAD BRUTA S/. 1,224,000 21.25%
(-) Gastos Administrativos S/. 533,100 -9.26%
(-) Gastos de Ventas S/. 543,660 -9.44%
UTILIDAD DE LA OPERACIN S/. 147,240 -2.56%
(+) Ingresos Financieros
(-) Gastos Financieros
UTILIDAD ANTES DE IMPUESTOS S/. 147,240 -2.56%
(-) Impuestos (29%) S/. 42,700 -0.74%
UTILIDAD NETA S/. 104,540 -1.81%

Ventas Contado 90%

Ventas Crdito 10%

FLUJO DE CAJA PROYECTA

2017
Ventas Contado S/. 5,184,000
Cobranza ventas al crdito S/. 150,000
Total Ingresos S/. 5,334,000

Materiales Directos S/. 1,080,000

Mano de Obra Directa S/. 1,350,000
Costos Indirectos de Fabricacin S/. 1,350,000
(-) Gastos de Administracin S/. 533,100
(-) Gastos de Ventas S/. 543,660
Total Egresos S/. 4,856,760

Flujo Operativo S/. 477,240

Inversiones
Prstamo Recibido
Amortizacin de prstamo
Gasto Financiero
Flujo Financiero

(+) Depreciacin S/. 18,000

Saldo de Caja S/. 50,000 S/. 545,240

 COSTO DE VENTAS
2018 2019 2020
S/. 1,134,000 S/. 1,190,700 S/. 1,250,235
S/. 1,417,500 S/. 1,488,375 S/. 1,562,794
S/. 1,417,500 S/. 1,488,375 S/. 1,562,794
S/. 3,969,000 S/. 4,167,450 S/. 4,375,823
S/. 252,000 S/. 264,600 S/. 277,830
S/. 5,027,400 S/. 5,278,770 S/. 5,542,709
S/. 264,600 S/. 277,830 S/. 291,722
S/. 4,762,800 S/. 5,000,940 S/. 5,250,987

Incremento 5% Incremento 5% Incremento

ESTADO DE GANANCIAS Y PERDIDAS
2018 2019 2020
S/. % S/. % S/.
S/. 6,048,000 100.00% S/. 6,350,400 100.00% S/. 6,667,920

S/. 6,048,000 100.00% S/. 6,350,400 100.00% S/. 6,667,920

S/. 4,762,800 78.75% S/. 5,000,940 78.75% S/. 5,250,987
S/. 1,285,200 21.25% S/. 1,349,460 21.25% S/. 1,416,933
S/. 559,755 9.26% S/. 587,743 9.26% S/. 617,130
S/. 570,843 9.44% S/. 599,385 9.44% S/. 629,354
S/. 154,602 2.56% S/. 162,332 2.56% S/. 170,449

S/. 154,602 2.56% S/. 162,332 2.56% S/. 170,449

S/. 44,835 0.74% S/. 47,076 0.74% S/. 49,430
S/. 109,767 1.81% S/. 115,256 1.81% S/. 121,019

FLUJO DE CAJA PROYECTADO

2018 2019 2020 2021 2022
S/. 5,443,200 S/. 5,715,360 S/. 6,001,128 S/. 6,301,184 S/. 6,616,244
S/. 576,000 S/. 604,800 S/. 635,040 S/. 666,792 S/. 700,132
S/. 6,019,200 S/. 6,320,160 S/. 6,636,168 S/. 6,967,976 S/. 7,316,375

S/. 1,134,000 S/. 1,190,700 S/. 1,250,235 S/. 1,312,747 S/. 1,378,384
S/. 1,417,500 S/. 1,488,375 S/. 1,562,794 S/. 1,640,933 S/. 1,722,980
S/. 1,417,500 S/. 1,488,375 S/. 1,562,794 S/. 1,640,933 S/. 1,722,980
S/. 559,755 S/. 587,743 S/. 617,130 S/. 647,986 S/. 680,386
S/. 570,843 S/. 599,385 S/. 629,354 S/. 660,822 S/. 693,863
S/. 5,099,598 S/. 5,354,578 S/. 5,622,307 S/. 5,903,422 S/. 6,198,593

S/. 919,602 S/. 965,582 S/. 1,013,861 S/. 1,064,554 S/. 1,117,782

S/. 18,000 S/. 18,000 S/. 18,000 S/. 18,000 S/. 18,000

S/. 1,482,842 S/. 2,466,424 S/. 3,498,285 S/. 4,580,840 S/. 5,716,622
 2021 2022
S/. 1,312,747 S/. 1,378,384
S/. 1,640,933 S/. 1,722,980
S/. 1,640,933 S/. 1,722,980
S/. 4,594,614 S/. 4,824,344
S/. 291,722 S/. 306,308
S/. 5,819,844 S/. 6,110,836
S/. 306,308 S/. 321,623
S/. 5,513,536 S/. 5,789,213

5% Incremento 5% Incremento 5%

2020 2021 2022

% S/. % S/. %
100.00% S/. 7,001,316 100.00% S/. 7,351,382 100.00%

100.00% S/. 7,001,316 100.00% S/. 7,351,382 100.00%

78.75% S/. 5,513,536 78.75% S/. 5,789,213 78.75%
21.25% S/. 1,487,780 21.25% S/. 1,562,169 21.25%
9.26% S/. 647,986 9.26% S/. 680,386 9.26%
9.44% S/. 660,822 9.44% S/. 693,863 9.44%
2.56% S/. 178,971 2.56% S/. 187,920 2.56%

2.56% S/. 178,971 2.56% S/. 187,920 2.56%

0.74% S/. 51,902 0.74% S/. 54,497 0.74%
1.81% S/. 127,070 1.81% S/. 133,423 1.81%
 Balance General al 31 Diciembre 2016
(Expresado en Nuevos Soles)

ACTIVO PASIVO

Corriente Corriente

Disponible TRIBUTOS POR PAGAR

CAJA Y BANCOS REMUNERACIONES POR PAGAR
PROVEEDORES
Exigible CUENTAS POR PAGAR DIVERSAS
CLIENTES Total Pasivo Corriente
CUENTAS POR COBRAR AL PERSONAL
CUENTAS POR COBRAR DIVERSAS No Corriente

Realizable CUENTAS POR PAGAR DIVERSAS - PRSTAMO

Mercaderas BENEFICIOS SOCIALES DE TRABAJADORES
Total Activo Corriente
Total Pasivo No Corriente
No Corriente
TOTAL PASIVO
INMUEBLE, MAQUINARIA Y EQUIPO
INTANGIBLES PATRIMONIO
(-) DEPRECIACIN Y AMORTIZACIN ACUMULADA
CAPITAL
Cargas Diferidas RESULTADOS ACUMULADOS
CARGAS DIFERIDAS RESULTADOS DEL EJERCICIO

Total Activo No Corriente TOTAL PATRIMONIO

TOTAL ACTIVO TOTAL PASIVO Y PATRIMONIO