Compaa Ltda.

1 Presupuesto de ventas ao 1

Producto unds. Mes unds ao precio unit. vr. Total

Pantalones 150 1,800 100,000.00 180,000,000.00
camisas 300 3,600 50,000.00 180,000,000.00
Total 360,000,000.00

2 Presupuesto de sueldos de administracin y ventas

Sueldo basico prestaciones cesantas totales

anual
1 Gerente 24,000,000.00 - - 24,000,000.00
3 administrad. 18,000,000.00 9,000,000.00 1,500,000.00 28,500,000.00
3 vendedoras 7,200,000.00 3,600,000.00 600,000.00 11,400,000.00
VP 31,000,000.00
i 32% TV 8.00% Trimestral
n 8 Trinestres
Cuota $ 5,394,457.58

Trimestre cuota Interes Capital Saldo

0 31,000,000.00
1 2,480,000.00 2,480,000.00 0 31,000,000.00
2 2,480,000.00 2,480,000.00 0 31,000,000.00
3 2,480,000.00 2,480,000.00 0 31,000,000.00
4 2,480,000.00 2,480,000.00 0 31,000,000.00
5 $ 5,394,457.58 2,480,000.00 2,914,457.58 28,085,542.42
6 $ 5,394,457.58 2,246,843.39 3,147,614.18 24,937,928.24
7 $ 5,394,457.58 1,995,034.26 3,399,423.32 21,538,504.92
8 $ 5,394,457.58 1,723,080.39 3,671,377.18 17,867,127.73
9 $ 5,394,457.58 1,429,370.22 3,965,087.36 13,902,040.37
10 $ 5,394,457.58 1,112,163.23 4,282,294.35 9,619,746.02
11 $ 5,394,457.58 769,579.68 4,624,877.90 4,994,868.13
12 $ 5,394,457.58 399,589.45 4,994,868.13 -
 Compaa Ltda.
Estado de resultados proyectado

Ao 1 Ao 2 Ao 3
Ventas netas 360,000,000.00 468,000,000.00 608,400,000.00
Costo de ventas 252,000,000.00 327,600,000.00 425,880,000.00
Inventario inicial - 21,000,000.00 27,300,000.00
Mas compras 273,000,000.00 333,900,000.00 434,070,000.00
Menos inventario final 21,000,000.00 27,300,000.00 35,490,000.00
Utilidad bruta 108,000,000.00 140,400,000.00 182,520,000.00
Arrendamientos 12,000,000.00 14,400,000.00 17,280,000.00
Sueldos de administracin 52,500,000.00 63,000,000.00 75,600,000.00
Depreciaciones 4,000,000.00 4,000,000.00 4,000,000.00
Gastos grales. De admn. 10,000,000.00 12,000,000.00 14,400,000.00
Sueldos de ventas 11,400,000.00 13,680,000.00 16,416,000.00
Propaganda y otros gastos 9,000,000.00 10,800,000.00 12,960,000.00
Total gastos grales. de admn. 98,900,000.00 117,880,000.00 140,656,000.00

Utilidad operacional 9,100,000.00 22,520,000.00 41,864,000.00

Otros ingresos - - 2,491,329.00

Gastos financieros 10,295,238.00 8,619,138.00 3,283,900.00

Utilidad antes de impuestos (1,195,238.00) 13,900,862.00 41,071,429.00

Provisin para impuestos 400,000.00 4,170,258.60 12,321,428.70
Utilidad neta (1,595,238.00) 9,730,603.40 28,750,000.30
 Compaa Ltda.
Presupuesto de efectivo
Ao 1 Ao 2 Ao 3
Ventas 360,000,000.00 468,000,000.00 608,400,000.00
Prstamos bancarios LP Err:509
Prstamos bancarios CP 2,345,238.00 1,149,376.00
Rendimiento de inversiones - 2,491,329.00

TOTAL INGRESOS Err:509 469,149,376.00 610,891,329.00

Compra de mercancias 250,250,000.00 306,075,000.00 397,897,500.00

Pagos a proveedores - 22,750,000.00 27,825,000.00
areendamientos 12,000,000.00 14,400,000.00 17,280,000.00
sueldos de admn. 51,000,000.00 61,200,000.00 73,440,000.00
Gtos. Grales admn. 10,000,000.00 12,000,000.00 14,400,000.00
sueldos de ventas 10,800,000.00 12,960,000.00 15,552,000.00
Propaganda y otros gastos de vtas. 9,000,000.00 10,800,000.00 12,960,000.00
Gastos financieros 10,295,238.00 8,619,138.00 3,283,900.00
Compra de muebles y enseres 40,000,000.00 - -
Amortiz de oblig. Bancarias LP 15,500,000.00 15,500,000.00
Pago oblig. Bancarias CP 2,345,238.00 1,149,376.00
Pago imporrenta 400,000.00 4,170,259
Pago de cesantas 2,100,000.00 2,520,000.00
Compra de inversiones temporales - - 24,913,294.00

TOTAL EGRESOS 393,345,238.00 469,149,376.00 610,891,328.60

FLUJO NETO ANUAL Err:509 - 0.40
MS SALDO INICIAL DE CAJA 10,000,000.00 10,000,000.00 10,000,000.00

SALDO FINAL DE CAJA 10,000,000.00 10,000,000.00 10,000,000.00

 Compaa Ltda.
Balance General
Activo Ao 0 Ao 1 Ao 2 Ao 3
Caja bancos 10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00
Inversiones temporales - - 24,913,294.00
Inventario de mercancias 21,000,000.00 27,300,000.00 35,490,000.00

Subtotal activo corriente 31,000,000.00 37,300,000.00 70,403,294.00

Muebles y enseres 40,000,000.00 40,000,000.00 40,000,000.00

Menos depreciacin acumulada 4,000,000.00 8,000,000.00 12,000,000.00
Subtotal activo fjo 36,000,000.00 32,000,000.00 28,000,000.00

Total activo 67,000,000.00 69,300,000.00 98,403,294.00

Pasivo y patrimonio

Obligaciones bancaria CP 2,345,238.00 1,149,376.00 -

Obligaciones bancaria LP 31,000,000.00 15,500,000.00 -
Proveedores 22,750,000.00 27,825,000.00 36,172,500.00
Imporrenta por pagar 400,000.00 4,170,259.00 12,321,500.00
Cesantas por pagar 2,100,000.00 2,520,000.00 3,024,000.00

Total pasivo 58,595,238.00 51,164,635.00 51,518,000.00

Capital 10,000,000.00 10,000,000.00 10,000,000.00

Reserva legal 973,060.00
Utilidades retenidas 1,595,238.00 7,162,305.00
Utilidades del ejercicio 1,595,238.00 9,730,603.00 28,750,000.00

Total patrimonio 8,404,762.00 18,135,365.00 46,885,366.00

Total pasivo y patrimonio 67,000,000.00 69,300,000.00 98,403,366.00