Concepto Real 2020 Presupuesto 2021

Ventas Netas L1,200,000.00 L1,400,000.00

Costo de Ventas L800,000.00 L900,000.00

Utilidad Bruta L400,000.00 L500,000.00

33% 36%
Gastos de Venta L250,000.00 L290,000.00

Gastos de Administración L130,000.00 L150,000.00

Utilidad Operativa L20,000.00 L60,000.00

2% 4%
Otros Ingresos L30,000.00 L35,000.00

Otros Gastos L16,000.00 L20,000.00

Utilidad antes del ISR L34,000.00 L75,000.00

3% 5%
ISR 25% L8,500.00 L18,750.00

Utilidad neta L25,500.00 L56,250.00

Margen de utilidad neta 2% 4%
 Real 2021 2021 vrs 2020 Real vrs Ppsto
L1,260,000.00 L60,000.00 -L140,000.00

L810,000.00 L10,000.00 -L90,000.00

L450,000.00 L50,000.00 -L230,000.00

36% 83% 164%
L261,000.00 L11,000.00 -L29,000.00

L135,000.00 L5,000.00 -L15,000.00

L54,000.00 L34,000.00 -L44,000.00

4% 57% 31%
L31,500.00 L1,500.00 -L3,500.00

L18,000.00 L2,000.00 -L2,000.00

L67,500.00 L33,500.00 -L5,500.00

5% 56% 4%
L16,875.00 L8,375.00

L50,625.00 L25,125.00 -L5,500.00

4% 42% 4%