Professional Documents
Culture Documents
S/.
S/.
S/.
S/.
Ao 2013
7,450,000.00
630,000.00
5,150,000.00
1,670,000.00
Gastos de venta
Gastos generales y de administracin
Arrendamientos
Gasto capacitacin de personal
GASTOS DE OPERACIN
UTILIDAD DE OPERACION
S/.
S/.
S/.
S/.
S/.
S/.
880,000.00
740,000.00
224,680.00
390,000.00
2,234,680.00
-564,680.00
Intereses cobrados
Intereses pagados
GASTOS POR INTERES
UTILIDAD NETA ANTES DE IMPUESTOS
S/.
S/.
S/.
S/.
87,000.00
187,000.00
100,000.00
-664,680.00
Impuestos (30%)
UTILIDAD NETA DESPUES DE IMPUESTOS
S/.
S/.
-199,404.00
-465,276.00
UTILIDAD NETA
S/.
-465,276.00
S/.
S/.
S/.
S/.
S/.
800,000.00
250,000.00
788,993.00
750,500.00
2,589,493.00
S/.
S/.
S/.
S/.
S/.
S/.
Depreciacin
Activos intangibles
TOTAL ACTIVO FIJO NETO
S/.
S/.
S/.
2,107,958.00
117,850.00
4,066,667.00
TOTAL ACTIVO
S/.
6,656,160.00
2,571,594.00
2,432,747.00
449,845.00
360,360.00
242,229.00
6,056,775.00
b)
1. INDICE DE LIQUIDEZ
RATIO DE LIQUIDEZ
Liquidez General
RATIO PRUEBA ACIDA
Prueba Acida
1.4024
1.00
43.33%
743031.00
38.1258
9.4424
2. INDICES DE GESTION
ratio rotacion de cartera
rotacionde cartera
rotacion anual
38.1258
9.4424
52.4621
6.8621
53.1122
6.7781
38.6577
1.1193
1.8320
113.74%
endeudamiento
razon de endeudamiento
53.21%
-5.6468
0.7473
4.INDICES DE RENTABILIDAD
rendimiento sobre el patrimonio
rendimiento sobre el patri
-14.94%
-6.99%
utilidad activo
utilidad activo
-8.48%
utilidad ventas
utilidad ventas
-7.58%
-186.1104
30.87%
-6.25%
S/.
S/.
S/.
759,800.00
711,725.00
374,937.00
###
S/. 1,695,600.00
###
S/. 2,500,000.00
S/.
614,098.00
###
veces
veces
UM
dias
veces
dias
veces x ao
###
dias
veces x ao
dias
veces x ao
dias
veces
veces
veces
veces
UM
%
%
fecha presente
feha para el monto
tasa de interes anual
tasa de interes trimestral
fondo
Jan-08
Jan-14
9%
2.25%
S/. 5,000,000.00
monto mensual
S/.
659,448.34
fecha presente
Jan-14
fondo
S/. 5,000,000.00
obras civiles
S/. 4,000,000.00
equipos complementarios S/. 2,000,000.00
financiamiento de la inversion
a)
b)
credito hipotecario
t
aos
i
anual
metodo aleman
S/. 4,000,000.00
5
10%
S/.
monto financiado
t
aos
t
trimestral
i
anual
i
trimestral
metodo frances
S/. 2,000,000.00
5
20
12%
3%
A
cuota
S/.
interes del primer periodo S/.
pago principal
S/.
800,000.00
134,431.42
60,000.00
74,431.42
monto total
S/. 2,688,628.30
monto financiado
t
aos
t
mensual
t
mensual
i
anual
i
mensual
metodo frances
S/. 2,000,000.00
5
60
54 6 mese de gracia
9%
0.75%
A
cuota
S/.
interes del primer periodo S/.
pago principal
S/.
41,516.71
15,000.00
26,516.71
capital pendiente
S/. 2,000,000.00
A
cuota
S/.
45,178.75
interes del primer periodo S/.
15,000.00
pago principal
S/.
30,178.75
monto total
S/. 2,526,639.41
8000 S/.
9500 S/.
12500 S/.
ventas primer ao
interes cobrados
compra de materiales
insumos diversos
sueldos
carga social
gastos administrativos
gastos de venta
intereses pagados
a)
50.00
40.00
25.00
S/.
400,000.00
S/.
380,000.00
S/.
312,500.00
S/.
1,092,500.00
S/. 13,110,000.00
S/.
S/.
S/.
S/.
45% S/.
120,000.00
2,100,000.00
600,000.00
960,000.00
432,000.00
S/.
S/.
S/.
720,000.00
840,000.00
180,000.00
a)
c)
d)
e)
f)
CUOTA
N
1
2
3
4
5
TOTAL
PAGO
PRINCIPAL
800,000.00
800,000.00
800,000.00
800,000.00
800,000.00
4,000,000.00
PAGO DE
INTERESES
400,000.00
320,000.00
240,000.00
160,000.00
80,000.00
1,200,000.00
TOTAL
CUOTA
1,200,000.00
1,120,000.00
1,040,000.00
960,000.00
880,000.00
5,200,000.00
CUOTA
N
1
2
TOTAL
CUOTA
134,431.42
134,431.42
PAGO DE
INTERESES
60,000.00
57,767.06
PAGO
PRINCIPAL
74,431.42
76,664.36
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
TOTAL
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
2,688,628.30
CUOTA
N
TOTAL
CUOTA
1
2
3
4
5
6
TOTAL
7
8
9
55,467.13
53,098.20
50,658.20
48,145.01
45,556.41
42,890.16
40,143.93
37,315.30
34,401.82
31,400.93
28,310.01
25,126.37
21,847.22
18,469.70
14,990.84
11,407.63
7,716.91
3,915.48
688,628.30
78,964.29
81,333.22
83,773.21
86,286.41
88,875.00
91,541.25
94,287.49
97,116.11
100,029.60
103,030.49
106,121.40
109,305.04
112,584.19
115,961.72
119,440.57
123,023.79
126,714.50
130,515.94
2,000,000.00
PAGO DE
PAGO
INTERESES
PRINCIPAL
41,516.71
15,000.00
26,516.71
41,516.71
14,801.12
26,715.59
41,516.71
14,600.76
26,915.95
41,516.71
14,398.89
27,117.82
41,516.71
14,195.50
27,321.21
41,516.71
13,990.60
27,526.12
249,100.26
86,986.87
162,113.39
45,178.75
45,178.75
45,178.75
15,000.00
14,773.66
14,545.62
30,178.75
30,405.09
30,633.13
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
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
14,315.87
14,084.40
13,851.19
13,616.24
13,379.52
13,141.02
12,900.74
12,658.66
12,414.75
12,169.03
11,921.45
11,672.02
11,420.72
11,167.54
10,912.45
10,655.46
10,396.53
10,135.66
9,872.84
9,608.05
9,341.27
9,072.49
8,801.69
8,528.86
8,253.99
7,977.05
7,698.04
7,416.93
7,133.72
6,848.38
6,560.90
6,271.27
5,979.46
5,685.47
5,389.27
5,090.85
4,790.19
4,487.27
4,182.09
3,874.61
3,564.83
3,252.73
2,938.28
30,862.88
31,094.35
31,327.56
31,562.51
31,799.23
32,037.73
32,278.01
32,520.10
32,764.00
33,009.73
33,257.30
33,506.73
33,758.03
34,011.21
34,266.30
34,523.30
34,782.22
35,043.09
35,305.91
35,570.70
35,837.48
36,106.27
36,377.06
36,649.89
36,924.76
37,201.70
37,480.71
37,761.82
38,045.03
38,330.37
38,617.85
38,907.48
39,199.29
39,493.28
39,789.48
40,087.90
40,388.56
40,691.48
40,996.66
41,304.14
41,613.92
41,926.02
42,240.47
53
54
55
56
57
58
59
60
total
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
2,439,652.54
VENTAS
INTERESES COBRADOS
COMPRA MATERIALES
INSUMOS DIVERSOS
SUELDOS
CARGA SOCIAL
2,621.48
2,302.30
1,980.73
1,656.74
1,330.33
1,001.46
670.13
336.32
439,652.54
42,557.27
42,876.45
43,198.02
43,522.01
43,848.42
44,177.29
44,508.62
44,842.43
2,000,000.00
AO 1
AO 2
S/. 13,110,000.00 S/. 13,765,500.00
126,000.00
S/.
120,000.00 S/.
2,289,000.00
S/.
2,100,000.00 S/.
630,000.00
S/.
600,000.00 S/.
1,008,000.00
S/.
960,000.00 S/.
S/.
432,000.00 S/.
453,600.00
GASTOS
ADMINISTRATIVOS
S/.
720,000.00 S/.
756,000.00
GASTOS DE VENTA
INTERESES PAGADOS
S/.
S/.
840,000.00 S/.
180,000.00 S/.
882,000.00
189,000.00
AO 1
VENTAS
INTERESES COBRADOS
TOTAL DE INGRESOS
S/. 13,110,000.00
S/.
120,000.00
###
S/.
S/.
COMPRA MATERIALES
INSUMOS DIVERSOS
S/.
S/.
S/.
S/.
2,100,000.00
600,000.00
AO 2
INGRESOS
13,765,500.00
126,000.00
###
EGRESOS
2,289,000.00
630,000.00
SUELDOS
CARGA SOCIAL
S/.
S/.
960,000.00
432,000.00
S/.
S/.
1,008,000.00
453,600.00
GASTOS
ADMINISTRATIVOS
S/.
720,000.00
S/.
756,000.00
GASTOS DE VENTA
INTERESES PAGADOS
CUOTAS DE AMPLIACION
TOTAL DE EGRESOS
FLUJOS
Io
F1
F2
F3
F4
F5
n aos
i
si cumple
VAN
S/.
840,000.00
S/.
180,000.00
S/.
1,471,488.63
S/. 7,303,488.63
F1
S/. 5,926,511.37
-11000000.00
5,926,511.37
6,169,129.13
6,903,206.90
6,044,952.89
6,711,482.98
5
TIR
45%
>0
S/.
882,000.00
S/.
189,000.00
S/.
1,514,770.87
S/. 7,722,370.87
F2
S/. 6,169,129.13
S/. 700,360.47
cumple
CAPITAL
PENDIENTE
3,200,000.00
2,400,000.00
1,600,000.00
800,000.00
0.00
0
CAPITAL
PENDIENTE
1,925,568.58
1,848,904.23
1,769,939.94
1,688,606.72
1,604,833.51
1,518,547.10
1,429,672.10
1,338,130.84
1,243,843.35
1,146,727.24
1,046,697.64
943,667.16
837,545.75
728,240.71
615,656.52
499,694.80
380,254.23
257,230.44
130,515.94
0.00
-
CAPITAL
PENDIENTE
1,973,483.29
1,946,767.70
1,919,851.75
1,892,733.93
1,865,412.72
1,837,886.61
1,969,821.25
1,939,416.16
1,908,783.03
1,877,920.15
1,846,825.80
1,815,498.24
1,783,935.73
1,752,136.50
1,720,098.77
1,687,820.76
1,655,300.66
1,622,536.67
1,589,526.94
1,556,269.64
1,522,762.92
1,489,004.89
1,454,993.67
1,420,727.38
1,386,204.08
1,351,421.86
1,316,378.77
1,281,072.86
1,245,502.16
1,209,664.67
1,173,558.41
1,137,181.35
1,100,531.46
1,063,606.69
1,026,404.99
988,924.28
951,162.46
913,117.43
874,787.06
836,169.21
797,261.73
758,062.44
718,569.16
678,779.67
638,691.77
598,303.21
557,611.73
516,615.07
475,310.93
433,697.01
391,770.99
349,530.52
271,488.63
394,770.87
431,803.10
472,309.21
306,973.25
264,096.80
220,898.77
177,376.76
133,528.34
89,351.05
44,842.43
0.00
516,615.07
S/.
S/.
S/.
S/.
S/.
S/.
AO 3
14,591,430.00
133,560.00
2,357,670.00
648,900.00
1,008,000.00
453,600.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
778,680.00
S/.
S/.
908,460.00
194,670.00
S/.
S/.
S/.
S/.
S/.
S/.
AO 5
14,832,188.60
145,767.38
2,573,161.04
708,209.46
1,058,400.00
476,280.00
S/.
794,253.60 S/.
849,851.35
S/.
S/.
926,629.20 S/.
198,563.40 S/.
991,493.24
212,462.84
AO 3
NGRESOS
S/. 14,591,430.00
S/.
133,560.00
###
EGRESOS
S/.
2,357,670.00
S/.
648,900.00
AO 4
13,861,858.50
136,231.20
2,404,823.40
661,878.00
1,058,400.00
476,280.00
AO 4
AO 5
S/. 13,861,858.50
S/.
136,231.20
###
S/. 14,832,188.60
S/.
145,767.38
###
S/.
S/.
S/.
S/.
2,404,823.40
661,878.00
2,573,161.04
708,209.46
S/.
S/.
1,008,000.00
453,600.00
S/.
S/.
1,058,400.00
476,280.00
S/.
S/.
1,058,400.00
476,280.00
S/.
778,680.00
S/.
794,253.60
S/.
849,851.35
S/.
908,460.00
S/.
194,670.00
S/.
1,471,803.10
S/. 7,821,783.10
F3
S/. 6,903,206.90
49%
S/.
926,629.20
S/.
198,563.40
S/.
1,432,309.21
S/. 7,953,136.81
F4
S/. 6,044,952.89
S/.
991,493.24
S/.
212,462.84
S/.
1,396,615.07
S/. 8,266,473.00
F5
S/. 6,711,482.98