V.

Venta
IGV
MP (Unidades)
Valor Compra
Inv. Min PT
Inv. Min MP
S Operario
S Jefe
AFP
IR
RPS
SCTR

SENATI
CTS
GRATIFICACIONES
VACACIONES
Depreciacion
Comisiones
IR

S/. 55.00
18%
5
S/. 7.00
30%
20%
1500
5000
12%
15%
9%
1%
0.75%
9.72%
16.67%
8.33%
10%
2%
30%

Presupuesto de Ventas
Ao X1
Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
Total

Unidades
8000
8400
8800
9300
9700
10200
10700
11200
11800
12400
13100
13800
127400

Ventas VV
IGV
Ventas PV

S/.
S/. 440,000
S/. 462,000
S/. 484,000
S/. 511,500
S/. 533,500
S/. 561,000
S/. 588,500
S/. 616,000
S/. 649,000
S/. 682,000
S/. 720,500
S/. 759,000
S/. 7,007,000

IGV
S/. 79,200
S/. 83,160
S/. 87,120
S/. 92,070
S/. 96,030
S/. 100,980
S/. 105,930
S/. 110,880
S/. 116,820
S/. 122,760
S/. 129,690
S/. 136,620
S/. 1,261,260

Ao X2
Unidades
S/.
14500 S/. 797,500.00

15000 S/. 825,000.00

Ao X1
S/. 7,007,000.00
S/. 1,261,260.00
S/. 8,268,260.00
Ao X2

Enero
Dciembre

VV
S/. 797,500.00
S/. 825,000.00

IGV
S/. 143,550.00
S/. 148,500.00

PV
S/. 941,050.00
S/. 973,500.00

Presupuesto de Produccion Ao X1
Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
Enero X2

Presup Vtas
8000.00
8400.00
8800.00
9300.00
9700.00
10200.00
10700.00
11200.00
11800.00
12400.00
13100.00
13800.00
S/. 14,500.00

IF deseado Sub total

Inv. Inicial
2520.00
10520.00
0.00
2640.00
11040.00
2520.00
2790.00
11590.00
2640.00
2910.00
12210.00
2790.00
3060.00
12760.00
2910.00
3210.00
13410.00
3060.00
3360.00
14060.00
3210.00
3540.00
14740.00
3360.00
3720.00
15520.00
3540.00
3930.00
16330.00
3720.00
4140.00
17240.00
3930.00
4350.00
18150.00
4140.00

Presupuesto de Compras de MP Ao X1
Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
Enero X2

Unds. Produc.
10520.00
8520.00
8950.00
9420.00
9850.00
10350.00
10850.00
11380.00
11980.00
12610.00
13310.00
14010.00
14500.00

IF MP unds Sub total

II MP unds
1704.00
12224.00
0.00
1790.00
10310.00
1704.00
1884.00
10834.00
1790.00
1970.00
11390.00
1884.00
2070.00
11920.00
1970.00
2170.00
12520.00
2070.00
2276.00
13126.00
2170.00
2396.00
13776.00
2276.00
2522.00
14502.00
2396.00
2662.00
15272.00
2522.00
2802.00
16112.00
2662.00
2900.00
16910.00
2802.00
Compras requeridas en base a 1 unidad
Compras requeridas multiplicado por 5

Presupuesto de Consumo de MP Ao X1
Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre

Unds. Produc. MP Consumo

10520.00
52600
8520.00
42600
8950.00
44750
9420.00
47100
9850.00
49250
10350.00
51750
10850.00
54250
11380.00
56900
11980.00
59900

MP S/.
S/. 368,200.00
S/. 298,200.00
S/. 313,250.00
S/. 329,700.00
S/. 344,750.00
S/. 362,250.00
S/. 379,750.00
S/. 398,300.00
S/. 419,300.00

Octubre
Noviembre
Diciembre

12610.00
13310.00
14010.00

63050 S/. 441,350.00

66550 S/. 465,850.00
70050 S/. 490,350.00

Presupuesto de MOD Ao X1
Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Unds. Produc.
10520.00
8520.00
8950.00
9420.00
9850.00
10350.00
10850.00
11380.00
11980.00
12610.00
13310.00
14010.00

9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000

4
4
4
4
4
4
4
4
4
4
4
4

1520.00
-480.00
-50.00
420.00
850.00
1350.00
1850.00
2380.00
2980.00
3610.00
4310.00
5010.00

X1
Unds. Produc.
10520.00
8520.00
8950.00
9420.00
9850.00
10350.00
10850.00
11380.00
11980.00
12610.00
13310.00
14010.00
131750.00

pras de MP Ao X1
Compras Req.
Com. X 5 unds Compras S/. VC
12224.00
61120
S/. 427,840.00
8606.00
43030
S/. 301,210.00
9044.00
45220
S/. 316,540.00
9506.00
47530
S/. 332,710.00
9950.00
49750
S/. 348,250.00
10450.00
52250
S/. 365,750.00
10956.00
54780
S/. 383,460.00
11500.00
57500
S/. 402,500.00
12106.00
60530
S/. 423,710.00
12750.00
63750
S/. 446,250.00
13450.00
67250
S/. 470,750.00
14108.00
70540
S/. 493,780.00
134650.00
673250.00 S/. 4,712,750.00

IGV
Compras S/. PC
S/. 77,011.20 S/. 504,851.20
S/. 54,217.80 S/. 355,427.80
S/. 56,977.20 S/. 373,517.20
S/. 59,887.80 S/. 392,597.80
S/. 62,685.00 S/. 410,935.00
S/. 65,835.00 S/. 431,585.00
S/. 69,022.80 S/. 452,482.80
S/. 72,450.00 S/. 474,950.00
S/. 76,267.80 S/. 499,977.80
S/. 80,325.00 S/. 526,575.00
S/. 84,735.00 S/. 555,485.00
S/. 88,880.40 S/. 582,660.40

supuesto de MOD Ao X1
# Operarios
2
0
0
0
1
1
2
2
3
4
4
5

6
4
4
4
5
5
6
6
7
8
8
9

Sueldo
S/. 9,000.00
S/. 6,000.00
S/. 6,000.00
S/. 6,000.00
S/. 7,500.00
S/. 7,500.00
S/. 9,000.00
S/. 9,000.00
S/. 10,500.00
S/. 12,000.00
S/. 12,000.00
S/. 13,500.00

Jefe
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00
S/. 5,000.00

Total MOD
S/. 14,000.00
S/. 11,000.00
S/. 11,000.00
S/. 11,000.00
S/. 12,500.00
S/. 12,500.00
S/. 14,000.00
S/. 14,000.00
S/. 15,500.00
S/. 17,000.00
S/. 17,000.00
S/. 18,500.00

Presupuesto Remuneraciones Ao X1
Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

MOD
Adm y Ventas
Total
S/. 14,000.00
S/. 39,000.00
S/. 53,000.00
S/. 11,000.00
S/. 39,000.00
S/. 50,000.00
S/. 11,000.00
S/. 39,000.00
S/. 50,000.00
S/. 11,000.00
S/. 39,000.00
S/. 50,000.00
S/. 12,500.00
S/. 39,000.00
S/. 51,500.00
S/. 12,500.00
S/. 39,000.00
S/. 51,500.00
S/. 14,000.00
S/. 39,000.00
S/. 53,000.00
S/. 14,000.00
S/. 39,000.00
S/. 53,000.00
S/. 15,500.00
S/. 39,000.00
S/. 54,500.00
S/. 17,000.00
S/. 39,000.00
S/. 56,000.00
S/. 17,000.00
S/. 39,000.00
S/. 56,000.00
S/. 18,500.00
S/. 39,000.00
S/. 57,500.00

Retenciones (Total Planilla)

Fecha
AFP
Enero
S/. 6,360.00
Febrero
S/. 6,000.00
Marzo
S/. 6,000.00
Abril
S/. 6,000.00
Mayo
S/. 6,180.00
Junio
S/. 6,180.00
Julio
S/. 6,360.00
Agosto
S/. 6,360.00
Septiembre
S/. 6,540.00
Octubre
S/. 6,720.00
Noviembre
S/. 6,720.00
Diciembre
S/. 6,900.00
Aportaciones (Total Planilla)
Fecha
RPS
Enero
S/. 4,770.00
Febrero
S/. 4,500.00
Marzo
S/. 4,500.00
Abril
S/. 4,500.00
Mayo
S/. 4,635.00
Junio
S/. 4,635.00
Julio
S/. 4,770.00
Agosto
S/. 4,770.00
Septiembre
S/. 4,905.00
Octubre
S/. 5,040.00
Noviembre
S/. 5,040.00
Diciembre
S/. 5,175.00

IR-5TA
Total retenciones
S/. 7,950.00
S/. 14,310.00
S/. 7,500.00
S/. 13,500.00
S/. 7,500.00
S/. 13,500.00
S/. 7,500.00
S/. 13,500.00
S/. 7,725.00
S/. 13,905.00
S/. 7,725.00
S/. 13,905.00
S/. 7,950.00
S/. 14,310.00
S/. 7,950.00
S/. 14,310.00
S/. 8,175.00
S/. 14,715.00
S/. 8,400.00
S/. 15,120.00
S/. 8,400.00
S/. 15,120.00
S/. 8,625.00
S/. 15,525.00

SCTR

S/. 530.00
S/. 500.00
S/. 500.00
S/. 500.00
S/. 515.00
S/. 515.00
S/. 530.00
S/. 530.00
S/. 545.00
S/. 560.00
S/. 560.00
S/. 575.00

% MOD
26%
22%
22%
22%
24%
24%
26%
26%
28%
30%
30%
32%

Rem. Neta
S/. 38,690.00
S/. 36,500.00
S/. 36,500.00
S/. 36,500.00
S/. 37,595.00
S/. 37,595.00
S/. 38,690.00
S/. 38,690.00
S/. 39,785.00
S/. 40,880.00
S/. 40,880.00
S/. 41,975.00

SENATI
T. Aportaciones
S/. 398
S/. 5,698
S/. 375
S/. 5,375
S/. 375
S/. 5,375
S/. 375
S/. 5,375
S/. 386
S/. 5,536
S/. 386
S/. 5,536
S/. 398
S/. 5,698
S/. 398
S/. 5,698
S/. 409
S/. 5,859
S/. 420
S/. 6,020
S/. 420
S/. 6,020
S/. 431
S/. 6,181

Beneficios Sociales (Total Planilla)

Fecha
CTS
GRATIFICACIONES
Enero
S/. 5,152
S/. 8,835
Febrero
S/. 4,860
S/. 8,335
Marzo
S/. 4,860
S/. 8,335
Abril
S/. 4,860
S/. 8,335
Mayo
S/. 5,006
S/. 8,585
Junio
S/. 5,006
S/. 8,585
Julio
S/. 5,152
S/. 8,835
Agosto
S/. 5,152
S/. 8,835
Septiembre
S/. 5,297
S/. 9,085
Octubre
S/. 5,443
S/. 9,335
Noviembre
S/. 5,443
S/. 9,335
Diciembre
S/. 5,589
S/. 9,585

Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

VACACIONES
S/. 4,415
S/. 4,165
S/. 4,165
S/. 4,165
S/. 4,290
S/. 4,290
S/. 4,415
S/. 4,415
S/. 4,540
S/. 4,665
S/. 4,665
S/. 4,790

Distribucion de Aportaciones y BBSS

MOD
Adm y Vts
S/. 6,366
S/. 17,733
S/. 5,002
S/. 17,733
S/. 5,002
S/. 17,733
S/. 5,002
S/. 17,733
S/. 5,684
S/. 17,733
S/. 5,684
S/. 17,733
S/. 6,366
S/. 17,733
S/. 6,366
S/. 17,733
S/. 7,048
S/. 17,733
S/. 7,730
S/. 17,733
S/. 7,730
S/. 17,733
S/. 8,412
S/. 17,733

Total
S/. 24,099
S/. 22,735
S/. 22,735
S/. 22,735
S/. 23,417
S/. 23,417
S/. 24,099
S/. 24,099
S/. 24,781
S/. 25,463
S/. 25,463
S/. 26,145

T. BBSS
S/. 18,402
S/. 17,360
S/. 17,360
S/. 17,360
S/. 17,881
S/. 17,881
S/. 18,402
S/. 18,402
S/. 18,922
S/. 19,443
S/. 19,443
S/. 19,964

% Adm y Vts
74%
78%
78%
78%
76%
76%
74%
74%
72%
70%
70%
68%

Tasas (S/. /und)

Energia
Mantenimiento
Agua

0.40
0.60
0.80

Presupuesto de CIF Variables - Ao X1

Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Energia
Mantenimiento
S/. 4,208
S/. 6,312
S/. 3,408
S/. 5,112
S/. 3,580
S/. 5,370
S/. 3,768
S/. 5,652
S/. 3,940
S/. 5,910
S/. 4,140
S/. 6,210
S/. 4,340
S/. 6,510
S/. 4,552
S/. 6,828
S/. 4,792
S/. 7,188
S/. 5,044
S/. 7,566
S/. 5,324
S/. 7,986
S/. 5,604
S/. 8,406

Agua
Total afecto IGV
S/. 8,416
S/. 18,936
S/. 6,816
S/. 15,336
S/. 7,160
S/. 16,110
S/. 7,536
S/. 16,956
S/. 7,880
S/. 17,730
S/. 8,280
S/. 18,630
S/. 8,680
S/. 19,530
S/. 9,104
S/. 20,484
S/. 9,584
S/. 21,564
S/. 10,088
S/. 22,698
S/. 10,648
S/. 23,958
S/. 11,208
S/. 25,218

Presupuesto de CIF Fijos - Ao X1

Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Alquileres
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000

Seguros
Depreciacion
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667
S/. 7,500
S/. 1,667

CIF Fijos
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167
S/. 19,167

ables - Ao X1
Total Apor / BBSS

S/. 6,366
S/. 5,002
S/. 5,002
S/. 5,002
S/. 5,684
S/. 5,684
S/. 6,366
S/. 6,366
S/. 7,048
S/. 7,730
S/. 7,730
S/. 8,412

IGV cred fiscal

S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150

IGV cred fiscal

S/. 3,408
S/. 2,760
S/. 2,900
S/. 3,052
S/. 3,191
S/. 3,353
S/. 3,515
S/. 3,687
S/. 3,882
S/. 4,086
S/. 4,312
S/. 4,539

CIF Var
S/. 25,302
S/. 20,338
S/. 21,112
S/. 21,958
S/. 23,414
S/. 24,314
S/. 25,896
S/. 26,850
S/. 28,612
S/. 30,428
S/. 31,688
S/. 33,630

Presupuesto Costos de Ventas Ao X1

Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Consumo MP Consumo MOD

S/. 368,200
S/. 14,000
S/. 298,200
S/. 11,000
S/. 313,250
S/. 11,000
S/. 329,700
S/. 11,000
S/. 344,750
S/. 12,500
S/. 362,250
S/. 12,500
S/. 379,750
S/. 14,000
S/. 398,300
S/. 14,000
S/. 419,300
S/. 15,500
S/. 441,350
S/. 17,000
S/. 465,850
S/. 17,000
S/. 490,350
S/. 18,500

CIF Var
S/. 25,302
S/. 20,338
S/. 21,112
S/. 21,958
S/. 23,414
S/. 24,314
S/. 25,896
S/. 26,850
S/. 28,612
S/. 30,428
S/. 31,688
S/. 33,630

Costo Produc.
CIF Fijo
S/. 19,167
S/. 426,668
S/. 19,167
S/. 348,704
S/. 19,167
S/. 364,528
S/. 19,167
S/. 381,824
S/. 19,167
S/. 399,830
S/. 19,167
S/. 418,230
S/. 19,167
S/. 438,812
S/. 19,167
S/. 458,316
S/. 19,167
S/. 482,579
S/. 19,167
S/. 507,945
S/. 19,167
S/. 533,705
S/. 19,167
S/. 561,647

s de Ventas Ao X1
II PT
S/. 0
S/. 102,206
S/. 108,049
S/. 113,635
S/. 117,952
S/. 124,211
S/. 129,712
S/. 135,890
S/. 142,569
S/. 149,849
S/. 158,305
S/. 166,006

IF PT
Costo Vtas
Costo Unit. Produc
S/. 102,206
S/. 324,463
S/. 40.56
S/. 108,049
S/. 342,861
S/. 40.93
S/. 113,635
S/. 358,943
S/. 40.73
S/. 117,952
S/. 377,507
S/. 40.53
S/. 124,211
S/. 393,571
S/. 40.59
S/. 129,712
S/. 412,730
S/. 40.41
S/. 135,890
S/. 432,634
S/. 40.44
S/. 142,569
S/. 451,637
S/. 40.27
S/. 149,849
S/. 475,299
S/. 40.28
S/. 158,305
S/. 499,489
S/. 40.28
S/. 166,006
S/. 526,003
S/. 40.10
S/. 174,387
S/. 553,265
S/. 40.09

Presupuesto Gastos Administrattivos y de ventas- Ao

Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Sueldos
Imp. Predial Depreciacion
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417
S/. 39,000
S/. 3,000
S/. 417

Alquileres
S/. 7,500
S/. 7,501
S/. 7,502
S/. 7,503
S/. 7,504
S/. 7,505
S/. 7,506
S/. 7,507
S/. 7,508
S/. 7,509
S/. 7,510
S/. 7,511

Servicios
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500
S/. 12,500

inistrattivos y de ventas- Ao X1
Comisiones
S/. 8,800
S/. 9,240
S/. 9,680
S/. 10,230
S/. 10,670
S/. 11,220
S/. 11,770
S/. 12,320
S/. 12,980
S/. 13,640
S/. 14,410
S/. 15,180

Sub Total
IGV credito Aport/BBSS
S/. 71,217
S/. 5,184
S/. 17,733
S/. 71,658
S/. 5,263
S/. 17,733
S/. 72,099
S/. 5,343
S/. 17,733
S/. 72,650
S/. 5,442
S/. 17,733
S/. 73,091
S/. 5,521
S/. 17,733
S/. 73,642
S/. 5,621
S/. 17,733
S/. 74,193
S/. 5,720
S/. 17,733
S/. 74,744
S/. 5,819
S/. 17,733
S/. 75,405
S/. 5,938
S/. 17,733
S/. 76,066
S/. 6,057
S/. 17,733
S/. 76,837
S/. 6,196
S/. 17,733
S/. 77,608
S/. 6,334
S/. 17,733

Total
S/. 88,950
S/. 89,391
S/. 89,832
S/. 90,383
S/. 90,824
S/. 91,375
S/. 91,926
S/. 92,477
S/. 93,138
S/. 93,799
S/. 94,570
S/. 95,341

Credito Leasing
Equipos:

Maquinaria y equipos de Oficina

Total Financiamiento:

S/.

250,000

Datos
Tasa Anual:

10.00%

Perodos:

24

Tasa Mensual:

1.00%

Factor:

0.047073

Cuota:

11,768
Mes

Capital Inicial

Amortizacin

Intereses

Cuota

IGV

1 Febrero X1

250,000

9,268

2,500

11,768

2,118

2 Marzo X1

240,732

9,361

2,407

11,768

2,118

3 Abril X1

231,371

9,455

2,314

11,768

2,118

4 Mayo x1

221,916

9,549

2,219

11,768

2,118

5 Junio x1

212,367

9,645

2,124

11,768

2,118

6 Julio X1

202,722

9,741

2,027

11,768

2,118

7 Agosto X1

192,981

9,839

1,930

11,768

2,118

8 Setiembre X1

183,142

9,937

1,831

11,768

2,118

9 Octubre X1

173,205

10,036

1,732

11,768

2,118

10 Noviembre X1

163,169

10,137

1,632

11,768

2,118

11 Diciembre X1

153,032

10,238

1,530

11,768

2,118

12 Enero X2

142,794

10,340

1,428

11,768

2,118

13 Febrero X2

132,454

10,444

1,325

11,768

2,118

14 Marzo X2

122,010

10,548

1,220

11,768

2,118

15 Abril X2

111,462

10,654

1,115

11,768

2,118

16 Mayo X2

100,808

10,760

1,008

11,768

2,118

17 Junio X2

90,048

10,868

900

11,768

2,118

18 Julio X2

79,180

10,977

792

11,768

2,118

19 Agosto X2

68,203

11,086

682

11,768

2,118

20 Setiembre X2

57,117

11,197

571

11,768

2,118

21 Octubre X2

45,920

11,309

459

11,768

2,118

22 Noviembre X2

34,611

11,422

346

11,768

2,118

23 Diciembre X2

23,188

11,536

232

11,768

2,118

24 Enero X3

11,652

11,652

117

11,768

2,118

Capital Final
240,732
231,371
221,916
212,367
202,722
192,981
183,142
173,205
163,169
153,032
142,794
132,454
122,010
111,462
100,808
90,048
79,180
68,203
57,117
45,920
34,611
23,188
11,652
0

Estado de Resultados
Compaia ABC SA
Al 31 de Dciembre del X1
(Expresado en Nuevos soles)
Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Ventas
Costo Ventas
Util. Bruta
S/. 440,000
S/. 324,463 S/. 115,537
S/. 462,000
S/. 342,861 S/. 119,139
S/. 484,000
S/. 358,943 S/. 125,057
S/. 511,500
S/. 377,507 S/. 133,993
S/. 533,500
S/. 393,571 S/. 139,929
S/. 561,000
S/. 412,730 S/. 148,270
S/. 588,500
S/. 432,634 S/. 155,866
S/. 616,000
S/. 451,637 S/. 164,363
S/. 649,000
S/. 475,299 S/. 173,701
S/. 682,000
S/. 499,489 S/. 182,511
S/. 720,500
S/. 526,003 S/. 194,497
S/. 759,000
S/. 553,265 S/. 205,735

Gastos Operativos
Gast. PRE-OpGast. Alquileres
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667
S/. 1,667

Gastos Operativos
Franquicia Gast. Adm y Vts
S/. 1,389
S/. 88,950
S/. 1,389
S/. 89,391
S/. 1,389
S/. 89,832
S/. 1,389
S/. 90,383
S/. 1,389
S/. 90,824
S/. 1,389
S/. 91,375
S/. 1,389
S/. 91,926
S/. 1,389
S/. 92,477
S/. 1,389
S/. 93,138
S/. 1,389
S/. 93,799
S/. 1,389
S/. 94,570
S/. 1,389
S/. 95,341

UAII
Gast. Financ.
S/. 21,865
0
S/. 25,026
S/. 2,500
S/. 30,503
S/. 2,407
S/. 38,887
S/. 2,314
S/. 44,383
S/. 2,219
S/. 52,173
S/. 2,124
S/. 59,218
S/. 2,027
S/. 67,163
S/. 1,930
S/. 75,841
S/. 1,831
S/. 83,990
S/. 1,732
S/. 95,204
S/. 1,632
S/. 105,671
S/. 1,530

UAI
S/. 21,865
S/. 22,526
S/. 28,096
S/. 36,574
S/. 42,163
S/. 50,049
S/. 57,190
S/. 65,234
S/. 74,010
S/. 82,258
S/. 93,573
S/. 104,141

IR
Utilidad Neta
S/. 6,560
S/. 15,306
S/. 6,758
S/. 15,768
S/. 8,429
S/. 19,667
S/. 10,972
S/. 25,602
S/. 12,649
S/. 29,514
S/. 15,015
S/. 35,035
S/. 17,157
S/. 40,033
S/. 19,570
S/. 45,664
S/. 22,203
S/. 51,807
S/. 24,677
S/. 57,580
S/. 28,072
S/. 65,501
S/. 31,242
S/. 72,899

Flujo de Caja
Compaia ABC SA
Al 31 de Dciembre del X1
(Expresado en Nuevos soles)
Ingresos
Fecha
Saldo Inicial Cobranza efect. Cobos credito
T. Ingresos
Enero
S/. 150,000
S/. 207,680
S/. 0
S/. 207,680
Febrero
-S/. 171,469
S/. 218,064
S/. 0
S/. 218,064
Marzo
-S/. 482,739
S/. 228,448
S/. 311,520
S/. 539,968
Abril
-S/. 482,527
S/. 241,428
S/. 327,096
S/. 568,524
Mayo
-S/. 475,684
S/. 251,812
S/. 342,672
S/. 594,484
Junio
-S/. 485,745
S/. 264,792
S/. 362,142
S/. 626,934
Julio
-S/. 467,446
S/. 277,772
S/. 377,718
S/. 655,490
Agosto
-S/. 497,209
S/. 290,752
S/. 397,188
S/. 687,940
Septiembre
-S/. 469,921
S/. 306,328
S/. 416,658
S/. 722,986
Octubre
-S/. 436,998
S/. 321,904
S/. 436,128
S/. 758,032
Noviembre
-S/. 401,396
S/. 340,076
S/. 459,492
S/. 799,568
Diciembre
-S/. 389,298
S/. 358,248
S/. 482,856
S/. 841,104

Egresos
Materiales
Pago Proveedores Planillas
Aport. Y retenc CTS
S/. 403,881
S/. 0
S/. 38,690 S/.
S/.
S/. 284,342
S/. 100,970
S/. 36,500
S/. 20,008 S/.
S/. 298,814
S/. 71,086
S/. 36,500
S/. 18,875 S/.
S/. 314,078
S/. 74,703
S/. 36,500
S/. 18,875 S/.
S/. 328,748
S/. 78,520
S/. 37,595
S/. 18,875
S/. 19,732
S/. 345,268
S/. 82,187
S/. 37,595
S/. 19,441 S/.
S/. 361,986
S/. 86,317
S/. 38,690
S/. 19,441 S/.
S/. 379,960
S/. 90,497
S/. 38,690
S/. 20,008 S/.
S/. 399,982
S/. 94,990
S/. 39,785
S/. 20,008 S/.
S/. 421,260
S/. 99,996
S/. 40,880
S/. 20,574 S/.
S/. 444,388
S/. 105,315
S/. 40,880
S/. 21,140
S/. 31,493
S/. 466,128
S/. 111,097
S/. 41,975
S/. 21,140 S/.
-

Gratificaciones
S/.
S/.
S/.
S/.
S/.
S/.
S/. 51,010
S/.
S/.
S/.
S/.
55011

Egresos
Vacaciones
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-

CIF Var
CIF Fijos
Gts. Adm y Vts IGV
Pago a Cuenta Total Egresos
S/. 22,344
S/. 20,650
S/. 36,984
S/. 6,600
S/. 529,149
S/. 18,096
S/. 20,650
S/. 37,504 S/.
-9,554
S/. 6,930
S/. 515,447
S/. 19,010
S/. 20,650
S/. 38,025
S/. 15,650
S/. 7,260
S/. 525,869
S/. 20,008
S/. 20,650
S/. 38,675
S/. 16,632
S/. 7,673
S/. 547,794
S/. 20,921
S/. 20,650
S/. 39,195
S/. 18,420
S/. 8,003
S/. 590,658
S/. 21,983
S/. 20,650
S/. 39,846
S/. 19,364
S/. 8,415
S/. 594,749
S/. 23,045
S/. 20,650
S/. 40,496
S/. 20,903
S/. 8,828
S/. 671,366
S/. 24,171
S/. 20,650
S/. 41,146
S/. 22,404
S/. 9,240
S/. 646,765
S/. 25,446
S/. 20,650
S/. 41,926
S/. 23,656
S/. 9,735
S/. 676,177
S/. 26,784
S/. 20,650
S/. 42,706
S/. 25,465
S/. 10,230
S/. 708,543
S/. 28,270
S/. 20,650
S/. 43,616
S/. 27,024
S/. 10,808
S/. 773,584
S/. 29,757
S/. 20,650
S/. 44,525
S/. 29,179
S/. 11,385
S/. 830,848

Egresos Financieros
Pagos de Amort.
Pagos intereses
Pagos IGV T. Eg. Financ. Saldo Final
S/.
S/.
S/.
S/. 0 -S/. 171,469
S/. 9,268
S/. 2,500 S/. 2,118
S/. 13,887 -S/. 482,739
S/. 9,361
S/. 2,407 S/. 2,118
S/. 13,887 -S/. 482,527
S/. 9,455
S/. 2,314 S/. 2,118
S/. 13,887 -S/. 475,684
S/. 9,549
S/. 2,219 S/. 2,118
S/. 13,887 -S/. 485,745
S/. 9,645
S/. 2,124 S/. 2,118
S/. 13,887 -S/. 467,446
S/. 9,741
S/. 2,027 S/. 2,118
S/. 13,887 -S/. 497,209
S/. 9,839
S/. 1,930 S/. 2,118
S/. 13,887 -S/. 469,921
S/. 9,937
S/. 1,831 S/. 2,118
S/. 13,887 -S/. 436,998
S/. 10,036
S/. 1,732 S/. 2,118
S/. 13,887 -S/. 401,396
S/. 10,137
S/. 1,632 S/. 2,118
S/. 13,887 -S/. 389,298
S/. 10,238
S/. 1,530 S/. 2,118
S/. 13,887 -S/. 392,929

Fecha
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Debito Fiscal
Ventas
T. Debito Fiscal Compras MP
S/. 79,200
S/. 79,200
S/. 77,011
S/. 83,160
S/. 83,160
S/. 54,218
S/. 87,120
S/. 87,120
S/. 56,977
S/. 92,070
S/. 92,070
S/. 59,888
S/. 96,030
S/. 96,030
S/. 62,685
S/. 100,980
S/. 100,980
S/. 65,835
S/. 105,930
S/. 105,930
S/. 69,023
S/. 110,880
S/. 110,880
S/. 72,450
S/. 116,820
S/. 116,820
S/. 76,268
S/. 122,760
S/. 122,760
S/. 80,325
S/. 129,690
S/. 129,690
S/. 84,735
S/. 136,620
S/. 136,620
S/. 88,880

Credito Fiscal
CIF Var
S/. 3,408
S/. 2,760
S/. 2,900
S/. 3,052
S/. 3,191
S/. 3,353
S/. 3,515
S/. 3,687
S/. 3,882
S/. 4,086
S/. 4,312
S/. 4,539

CIF Fijos
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150
S/. 3,150

Credito Fiscal
Cuotas Leasing Gts. Adm y Vts T. Credito Fiscal T. IGV x Pagar
S/. 5,184
S/. 88,754
-S/. 9,554
S/. 2,118
S/. 5,263
S/. 67,510
S/. 15,650
S/. 2,118
S/. 5,343
S/. 70,488
S/. 16,632
S/. 2,118
S/. 5,442
S/. 73,650
S/. 18,420
S/. 2,118
S/. 5,521
S/. 76,666
S/. 19,364
S/. 2,118
S/. 5,621
S/. 80,077
S/. 20,903
S/. 2,118
S/. 5,720
S/. 83,526
S/. 22,404
S/. 2,118
S/. 5,819
S/. 87,224
S/. 23,656
S/. 2,118
S/. 5,938
S/. 91,355
S/. 25,465
S/. 2,118
S/. 6,057
S/. 95,736
S/. 27,024
S/. 2,118
S/. 6,196
S/. 100,511
S/. 29,179
S/. 2,118
S/. 6,334
S/. 105,022
S/. 31,598

Balance General
Compaia ABC SA
Al 31 de Dciembre del X1
(Expresado en Nuevos soles)
Activo
Caja

-392,929

Clientes

159,786

Estimacin para incobrables

S/.

Productos Terminados

174,387

Materia Prima

101,500

Impuesto a al renta pagado por adelantado

105,105

Maquinaria y Equipo

200,000

Depreciacin Acumulada Maq y Equipo

20,000

500000

Equipo de Cmputo
Depreciacin Acumulada Equipo de Cmputo

5,000

Muebles y Enseres

Depreciacin Acumulada Muebles y Ens.

872,849

Pasivo
Proveedores

116,532

Leasing por pagar

129,844

IGV por pagar

31,598

Retenciones y aportaciones de planillas por pagar

48,156

Impuesto a la renta por pagar

98,199

CTS / Vacaciones / Gratificaciones por pagar

19,964

Patrimonio neto
Capital social
Reserva Legal
Resultados acumulados

250,000
10%

47,438
426,938

1,168,668