Professional Documents
Culture Documents
Flujo Finaniero
Flujo Finaniero
80
Costo Variable 2.00
Costo Fijo 50,000.00
impuesto IVE 0.25
DETALLE 0 1 2
INGRESOS
Ventas 380,000.00 456,000.00
Veta de activos
TOTAL INGRESOS 380,000.00 456,000.00
EGRESOS
Costo variable 200,000.00 240,000.00
Costo fijo 50,000.00 50,000.00
Depreciacion 64,000.00 64,000.00
Impuesto (IVA - IT) 46,300.00 56,860.00
Gastos financieros 10,800.00 9,720.00
TOTAL EGRESOS 371,100.00 420,580.00
UTILIDAD GRAVABLE 8,900.00 35,420.00
IMPUESTO IVE 25% 2,225.00 8,855.00
UTILIDAD NETA 6,675.00 26,565.00
DEPRECIACION A. F. 64,000.00 64,000.00
VALOR EN LIBROS
RECUPERACION C.T.
INVERSIONES
Inversion fija -120,000.00
Inversion intangible 0.00
capital de trabajo -50,000.00
incremento capital trabajo -10,000.00 -10,000.00
FINANCIAMIENTO 90,000.00
AMORTIZACION CAPITAL -9,000.00 -9,000.00
FLUJO DE CAJA -80,000.00 51,675.00 71,565.00
140,000.00 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00
3 4 5 6 7 8
9 10
532,000.00 532,000.00
315,000.00
532,000.00 847,000.00
280,000.00 280,000.00
50,000.00 50,000.00
64,000.00 64,000.00
67,420.00 67,420.00
2,160.00 1,080.00
463,580.00 462,500.00
68,420.00 384,500.00
17,105.00 96,125.00
51,315.00 288,375.00
64,000.00 64,000.00
515,000.00
10,000.00
-9,000.00 -9,000.00
106,315.00 868,375.00
CUADRO D
ACTIVOS COSTO
Terrenos 90,000.00
edificio 600,000.00
Equipos 125,000.00
Mueble y enceres 90,000.00
TOTAL 905,000.00
CUADRO DE DETERMINACION DE DEPRECIACION
10.00
VIDA UTIL DEPRECIACION VALOR EN LIBROS
0.00 0.00 90,000.00
20.00 30,000.00 300,000.00
5.00 25,000.00 125,000.00
10.00 9,000.00 0.00
64,000.00 515,000.00
VALOR COMERCIAL BENEFICIO/PERDIDA
160,000.00 70,000.00
500,000.00 200,000.00
125,000.00 0.00
45,000.00 45,000.00
830,000.00 315,000.00
13%
DETALLE
Ventas
Debito fiscal IVA 13% (sobre las ventas)
Compras
- Credito fiscal IVA 13% (Materiales y costos indire
= IVA POR PAGAR
+ I. T. (sobre las ventas)
= TOTAL IMUESTOS (IVA-IT)
3%
CUADRO DE DETERMINACION DE IMPUESTO (IVA - IT)
1 2 3 4 5
330,000.00 396,000.00 462,000.00 462,000.00 462,000.00
42,900.00 51,480.00 60,060.00 60,060.00 60,060.00
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
6,500.00 6,500.00 6,500.00 6,500.00 6,500.00
36,400.00 44,980.00 53,560.00 53,560.00 53,560.00
9,900.00 11,880.00 13,860.00 13,860.00 13,860.00
46,300.00 56,860.00 67,420.00 67,420.00 67,420.00
TO (IVA - IT)
6 7 8 9 10
462,000.00 462,000.00 462,000.00 462,000.00 462,000.00
60,060.00 60,060.00 60,060.00 60,060.00 60,060.00
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
6,500.00 6,500.00 6,500.00 6,500.00 6,500.00
53,560.00 53,560.00 53,560.00 53,560.00 53,560.00
13,860.00 13,860.00 13,860.00 13,860.00 13,860.00
67,420.00 67,420.00 67,420.00 67,420.00 67,420.00
CUADRO DE AMORTIZACION
2 3 4 5 6 7 8
240,000.00 280,000.00 280,000.00 280,000.00 280,000.00 280,000.00 280,000.00
60,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00 70,000.00
0.00 0.00