Flujo de Caja
August 16, 2022 | Author: Anonymous | Category: N/A
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Description
CONCEPTO
2018
INGRESOS
VENTAS
10,800,000
10,800,000
EGRESOS
S/. 8,955,205.00
GASTOS OPERATIVOS
S/.
CAMBIO DE CAPITAL DE TRABAJO
S/. 8,630,405.00
CAMBIO DE MATERIA PRIMA INSUMOS CAMBIO MANO DE OBRA
S/. 2,250.00 S/. 8,400,000.00 S/. 228,155.00
315,050.00
COSTOS INDIRECTOS
S/.
324,800.00
GASTOS ADMINISTRATIVOS
S/.
312,800.00
GASTOS DE VENTA
S/.
12,000.00
SALDO ANTES DEL IMPUESTOS
S/. 1,844,95.00
IMPUESTO A LA RENTA (2.5 MENSUAL!
S/.
544,214.53
S/.
4",11#.88
SALDO ECONOMICO
S/. 1, 1,300,580.48
GASTOS DE DEPRECIACION " AMORTI$ACION INTANGIBLES
S/.
!LUJO DE CAJA
S/. 1,553,113.85
CONCEPTO
A$O 0
252,533.3
INGRESOS
INVENTARIO INICIAL
S/. 3, 3,8%#,54".00
COMPRA DE MERCADERIA GASTO DE VENTA " ADMINISTRACION COSTO DE VENTA
IMPUESTO A LA RENTA IGV PAGO A PROVEEDORES & TRABAJADORES !LUJO DE CAJA ECONOMICO
S/. #3,89,546.00
PRINCIPA'
A$O 0 S/. 1,1"3,8"4.00
AMOPRTI$ACION INTERESES !INANCIAMIENTO NETO
S/. 1,1"3,8"4.00
FLUJO DE CAJA FINANCIERO
#215682
FLUJO DE CAJA 2019
2020
2021
2022
13,750,000
16,900,000
20,250,000
23,800,000
13,750,000
16,900,000
20,250,000
23,800,000
S/. 10,690,66.00 S/. 14,685,39.00 S/. 16,190,496.00 S/. 1,008,45.00
S/.
38#,##5.00 S/.
3#%,450.00 S/.
40%,230.00 S/.
41","18.00
S/. 10,290,822.00 10 ,290,822.00 S/. 14,26,339.00 S/. 15,0,116.00 S/. 16,5,589.00
S/. 3,250.00 S/. 3,250.00 S/. 4,250.00 S/. 4,250.00 S/. 10,020,000.00 S/. 14,000,000.00 S/. 15,400,000.00 S/. 1",200,000.00 S/. 2"%,5%2.00 S/. 2%3,08#.00 S/. 3"5,8"".00 S/. 3%3,33#.00
S/.
399,845.00 S/.
409,400.00 S/.
420,380.00 S/.
430,868.00
S/.
38",%45.00 S/.
3#4,200.00 S/.
402,#80.00 S/.
412,3"8.00
S/.
13,100.00 S/.
15,200.00 S/.
1%,400.00 S/.
18,500.00
S/.
3,059,333.00 S/.
S/.
902,503.24 S/.
S/.
%",483.33 S/.
S/.
2,156,829. S/.
S/.
222,223.3 S/.
S/.
2,39,053.14 S/.
2,214,261.00 S/. 4,059,504.00
S/. 6,91,543.00
653,20.00 S/. 1,19,553.68 S/. 2,003,505.19
55,35".53 S/. 1,561,054.01
S/. 2,861,950.32
225,391.3 S/. 1,86,445.38
101,48%."0 S/.
S/. 4,88,03.82
245,315.1 S/.
S/. 3,10,265.49
1"#,%88.58
223,060.3
S/. 5,011,098.19
!LUJO DE CAJA ECONOMICO 2018
2019 10,800,000
2020 13,750,000
2021 16,900,000
2022 20,250,000
23,800,000
S/.
1,090,503.53 S/.
1,563,261.24 S/. 1,328,893.00 S/. 1,96,861.68 S/. 2,800,635.19
S/.
324,800.00 S/.
3##,845.00 S/.
40#,400.00 S/.
420,380.00 S/.
430,8"8.00
S/.
221,489.00 S/.
260,913.00 S/.
266,286.00 S/.
358,928.00 S/.
366,262.00
S/. S/. S/.
544,214.53 S/. 2%0,0"5.00 S/. 5"",54#.%# S/.
#02,503.24 S/. 20#,5%8."3 S/. "%#,#12.%# S/.
"53,20%.00 S/. 1,1#%,553."8 S/. 2,003,505.1# 25%,#"".10 S/. 308,8#3.05 S/. 3"3,050.48 "#2,885.%# S/. %#5,80#."" S/. 812,"%0.""
S/.
3,902,832.16 S/.
5,831,153.95 S/. ,460,208.1 S/. ,31,365.6 S/. 9,291,642.3
!LUJO DE !INANCIAMIENTO NETO 2018
2019
2020
2021
2022
S/.
#232,3.00 S/.
#232,3.00 S/.
#232,3.00 S/.
#232,3.00 S/.
#232,3.00
S/.
#308,424.00 S/.
#246,39.00 S/.
#185,054.00 S/.
#123,30.00 S/.
#61,685.00
S/.
448,"%0.00 S/.
405,4#0.00 S/.
3"2,311.00 S/.
31#,132.00 S/.
2%5,#53.00
S/.
3,240,003.00 S/.
3,659,459.00 S/. 3,94,051.00 S/. 4,183,80.00 S/. 4,288,645.00
S/. S/.
PRESUPUESTO DE EGRESOS CONCEPTO
2018
S/. GASTO PERSONAL ADMINISTRA S/. GASTO DE MANO DE OBRA
2019
2020
228,155.00 S/. 312,800.00 S/.
2"%,5%2.00 S/. 38",%45.00 S/.
2%3,08#.00 3#4,200.00
SERVICIOS
S/.
25,594.9 S/.
25,595.9 S/.
25,596.9
GASTO DE VENTAS
S/.
12,000.00 S/.
13,100.00 S/.
15,200.00
INSU INSUMO MOS S " MATE MATERI RIAL ALE ES
S/ S/..
8, 8,35 356, 6,13 130. 0.13 13 S/. S/.
9, 9,94 946, 6,6 66. 6.68 68 S/ S/..
13 13,9 ,94 4,8 ,893 93.4 .48 8
CAMBIO DE MA CAMBIO MATER TERIA IA PRI PRIMA MA MATERIA PRIMA IMPUESTO A LA RENTA
S/. 8,400,0 8,400,000. 00.00 00 S/. 10,020, 10,020,000. 000.00 00 S/. S/. 2,250.00 S/. 3,250.00 S/. S/. S/. 4",11# 1#..88 S/. %",48 483 3.33 S/.
14,000, 14,000,000 000.00 .00 3,250.00 55,35".53
GASTOS !INANCI NCIEROS
S/.
308 308,423.89 S/.
246, 6,39. 39.11 S/.
185, 85,054 054.33
GASTOS DE DEPRECIACION " AMORTI$ACION INTANGIBLES
S/.
252,533.3 S/.
222,223.3 S/.
225,391.3
S/. 1,851,6.30 S/.
21,055,508.62 S/.
29,014,318.44
TOTAL PRESUPUESTO DE EGRESO NETO
2021
2022
S/. S/.
3"5,8"".00 S/. 402,#80.00 S/.
3%3,33#.00 412,3"8.00
S/.
26,963.66 S/.
26,963.66
S/.
1%,400.00 S/.
18,500.00
S/. 14,918,14.40 S/. 15,629,866.43
S/. 15,400,000.00 S/. S/. 4,250.00 S/. S/. 48",102."0 S/.
1",200,000.00 4,250.00 5%4,383.58
S/.
123,369.55 S/.
61,684.4
S/.
245,315.1 S/.
223,060.3
S/. 31,018,189.18 S/. 32,35,648.62
PRACTIC 13% 4000 90000 13% PRECIO COSTO ANUAL PERIODO INVERSIO VENTA INGRESO DE NOMINA 0 1 2 3 4 5 6 7 8
4000000 UNIDAD 0 0 PRODUCCION 0 0 720 2880000 700000 60000 813.6 3254400 790000 6 67 7800 919.368 3677472 880000 76614 1038.88584 4 41155543.36 970000 86573.82 1173.941 4695764 1060000 97 97828.4166 1326.5533 5306213.3 1150000 110546.11 1499.0053 5996021 1240000 124917.11 1693.8759 6775503.8 1330000 141156.33
ESTADO DE RESULTADOS CONCEPTO INGRESO POR VENTAS COSTO DE LA MAQUINARIA COSTO ANUAL DE PRODUCCION
AÑO 0
AÑO1 288 28800 0000 00
32 3254 5440 400 0
700000
790000
40000
45200
571600
571600
TOTAL EGRESOS
1311600
1406800
UTILIDAD BRUTA
1568400
1847600
20000
22600
UTILIDAD OPERATIVA
1548400
1825000
UTILIDAD ANTES DE IMPUESTOS
1548400
1825000
456778
538375
109 10916 1622 22
12 1286 8662 625 5
571600
571600
1663222
1858225
NOMINA DE PRODUCCION DEPRECIACION
AÑO2
4000000
GASTOS OPERATIVOS
NOMINA
IMPUESTOS UTILIDAD DESPUES DE IMPUESTOS DEPRECIACION FLUJO NETO DE CAJA
29.5% DEPRECIACI ASE ON GRAVALE 0 571600 571600 571600 57160 57 1600 0 571600 5716 00 571600 571600
0 1548400 1825000 2149258 252 252736 7369.5 9.54 4 2966 2966335. 335.58 58 3474067.206 4059503.942 5304347.455 5304347.4 55
IMPU IM PUES ESTO TO
0 "4000000 456778 1663222 538375 1858225 634031.11 2086826.89 745 745574 574.01 .0143 43 235339 2353395.5 5.5257 257 875068 875068.996 .9962 2 26628 2662866.5 66.58404 840411 1024849.826 302 3020817.379966 0817.379966 1197553.663 3433550.2 3433550.279362 79362 1564782.499 3739564.9 3739564.955679 55679 TIO 34.0% TIR VAN
AÑO3
!N !NC C
49.766% S#.1$813$783.99
AÑO4 AÑO5 AÑO6 AÑO7 AÑO8 4155543.3 3.36 6 46 46957 95763. 63.996 9968 8 530 530621 6213.3 3.3163 16384 84 599 599602 6021.0 1.0475 475 677 677550 5503.7 3.7837 837 3677472 415554 970000 97
1060000
5107 51076 6
5771 57715. 5.88 88
6521 65218. 8.94 9444 44
571600
2174796
571600 1599315.88 2556227.48
571600 1696819 2998945
2553 25538 8
2885 28857. 7.94 94
3260 32609. 9.47 4722 22
2149258
2527369.54 2527369.54 745574 74 1781796
2966336 2966336 875069 2091267
3474067 3474067 1024850 2449217
4059504 4059504 1197554 2861950
5304347 5304347 1564782 3739565
571600
3020 302081 817. 7.38 38
571600
34 3433 3355 550. 0.28 28
571600
373 7395 9564 64.9 .96 6
880000
1502676
2149258 634031 1515227
1150000
1240000
1330000
7369 73697. 7.40 4071 7172 72 83 8327 278. 8.07 0701 0104 04 94 9410 104. 4.21 2192 9218 18
571600 1795297 3510916
571600 1894878 4101143
0 1424104 5351400
3684 36848. 8.70 7035 3586 86 41 4163 639. 9.03 0350 5052 52 47 4705 052. 2.10 1096 9609 09
571600 2086 208682 827 7
571600
2353 235339 395. 5.53 53
26628 662866 66.5 .58 8
0
14.2#
CASO DE NEGOCIO MAQUINARIA & EQUIPO VIDA UTIL DEPRECIACION CANTIDAD A PRODUCIR PRECIO DE VENTA INCREMENTO COSTO ANUAL DE PRODUCCION INCREMENTO EN COSTO NOMINA ANUAL INCRENENTO EN NOMINA
CONCEPTO 4000000 NU N UEVA 8 AÑOS 7 AÑOS 4000 UN UNID. AÑO 720 UNIDAD 13% ANUAL 700000 ANUAL 90000 AN ANUAL 60000 PR PRIMER AÑO 13% AN ANUAL
GERENTE
20000 AÑO
EMPLEADOS DE PRODUCCION
40000 AÑ A ÑO
TASA IMPOSITIVA
29.5% AÑO
TAS TA SA IN INTE TERE RES S DE OPO PORT RTUN UNIO IOD DAD 'T 'TIO IO((
34. 34.0%AÑO 0%AÑO
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