Deder Maria Celia

COSTO CAPITAL PTIMO
Aporte
Costo %
% Participacin
Costo
ponderado
Aporte
Accionistas
72,500.00
25%
50%
13%
Prestamo
bancario
72,500.00
10%
50%
5%
17.50%
145,000.00
CALCULO DEL TIR

AO
INVERSION
0
INGRESOS
POLIZA
INT POLIZA
5%
-145000
1
2
3
4
5
6
237,900.00
265,947.50
272,596.19
279,411.09
286,396.37
293,556.28
6,617.86
15,949.64
16,220.50
16,478.25
16,721.57
55,115.45
330.89
797.48
811.03
823.91
836.08
2,755.77
TIR
EL PROYECTO NO ES VIABLE EL TIR ES MENOR A LA TMAR
TIR
13.45%
<
TMAR
TMAR
GASTOS
OPERATIVOS
17.50%
VALOR RESIDUAL FLUJO
(145,000.00)
215,050.00
235,806.25
242,158.78
248,689.87
255,404.97
262,309.71
13.45%
17.50%
58,000.00
23,180.89
30,938.73
31,248.43
31,545.14
31,827.48
92,002.34
DEPRECIACION
ACTIVOS FIJOS
145,000.00
AO
DEPRECIACION
0
1
0
14,500.00
2
3
4
5
6
7
8
14,500.00
14,500.00
14,500.00
14,500.00
14,500.00
14,500.00
14,500.00
9
10
14,500.00
14,500.00
VALOR RESIDUAL
58,000.00
R RESIDUAL
FLUJOS DE CAJA
PRONOSTICO DE VENTAS
AO 0
AO 1
AO 2
VENTAS
Ctas x Cobrar credito
Gastos en compras
60%
70%
Ctas x Cobrar 30 dias

50%
30%
20%
40%
Ctas x Cobrar contado
Total ingresos x Vtas
260,000.00
266,500.00
156,000.00
182,000.00
71,500.00
39,000.00
23,400.00
104,000.00
237,900.00
159,900.00
186,550.00
237,900.00
7,800.00
127,400.00
50,050.00
265,947.50
79,787.50
47,775.00
31,785.00
106,600.00
265,947.50
FLUJO CAJA OPERATIVO
INGRESOS
INVERSION INICIAL
Ventas
EGRESOS
Gastos de Publicidad
Compras al Contado
Compras Credito 30% mes sgte
Sueldos
Beneficios Sociales 35%
Alquiler
Gastos generales
Pago de Impuestos
Total Flujo Operativo
FLUJO FINANCIERO
Ingresos
Aporte accionistas
Prestamos Bancos
Egresos
Pagos Bancos
pago interes bancario
Total Flujo Financiero
(145,000.00)
3%
70%
30%
7,995.00
130,585.00
55,851.25
18,000.00
18,900.00
35%
6,300.00
6,615.00
4,000.00
4,000.00
1,500.00
1,500.00
10,360.00
215,050.00 235,806.25
(145,000.00) 22,850.00
30,141.25
100%
50%
50%
10%
72,500.00
72,500.00
145,000.00
0
12,083.33
12,083.33
0
1,208.33
1,208.33
0 13,291.67
13,291.67
145,000.00 (13,291.67) (13,291.67)
FLUJO TOTAL
Saldo inicial Caja
Saldo final
Necesidad de Fondos
Saldo minimo de Caja(SMC)
9,558.333
30,465.42
40,023.75
16,849.583
33,405.89
50,255.47
(6,617.86)
33,405.89
(15,949.64)
34,305.83
53315
43,756.667
215,050.00
22,850.00
235,806.25
30,141.25
E CAJA
AO 3
AO 4
AO 5
AO 6
273,162.50
279,991.56
286,991.35
294,166.14
163,897.50
191,213.75
167,994.94
195,994.09
172,194.81
200,893.95
176,499.68
205,916.29
81,782.19
48,969.38
32,579.63
109,265.00
272,596.19
83,826.74
50,193.61
33,394.12
111,996.63
279,411.09
85,922.41
51,448.45
34,228.97
114,796.54
286,396.37
88,070.47
52,734.66
35,084.69
117,666.45
293,556.28
272,596.19
279,411.09
286,396.37
293,556.28
8,194.88
133,849.63
57,247.53
8,399.75
137,195.87
58,678.72
8,609.74
140,625.76
60,145.69
8,824.98
144,141.41
61,649.33
19,845.00
20,837.25
21,879.11
22,973.07
6,945.75
7,293.04
7,657.69
8,040.57
4,000.00
4,000.00
4,000.00
4,000.00
1,500.00
1,500.00
1,500.00
1,500.00
10,576.00
10,785.25
10,986.97
11,180.35
242,158.78 248,689.87 255,404.97 262,309.71
30,437.41
30,721.22
30,991.40
31,246.57
12,083.33
12,083.33
12,083.33
12,083.33
1,208.33
1,208.33
1,208.33
1,208.33
13,291.67
13,291.67
13,291.67
13,291.67
(13,291.67) (13,291.67) (13,291.67) (13,291.67)
17,145.740
34,305.83
51,451.57
17,429.556
35,231.06
52,660.62
17,699.737
36,182.37
53,882.11
17,954.905
37,160.54
55,115.45
(16,220.50)
35,231.06
(16,478.25)
36,182.37
(16,721.57)
37,160.54
(55,115.45)
-
242,158.78
30,437.41
248,689.87
30,721.22
255,404.97
30,991.40
262,309.71
31,246.57
(127,103.27)
ESTADO DE RESULTADOS
AO 1
Ventas
(-) Costo de ventas
Utilidad Bruta
Egresos
GASTOS EN PUBLICIDAD
Sueldo y Salarios
Beneficios Sociales
Alquiler
Gastos Generales
Depreciacin Activos
Total Egresos
Intereses
Utilidad antes de impuestos
Impuesto 40%
AO 2
260,000.00
(182,000.00)
78,000.00
Utilidad Liquida del Ejercicio
AO 3
266,500.00
(186,550.00)
79,950.00
273,162.50
(191,213.75)
81,948.75
7,800.00
18,000.00
6,300.00
4,000.00
1,500.00
14,500.00
52,100.00
7,995.00
18,900.00
6,615.00
4,000.00
1,500.00
14,500.00
53,510.00
8,194.88
19,845.00
6,945.75
4,000.00
1,500.00
14,500.00
54,985.63
25,900.00
10,360.00
15,540.00
26,440.00
10,576.00
15,864.00
26,963.13
10,785.25
16,177.88
DEPRECIACION EN LINEA RECTA

ACTIVOS FIJOS
AO 1
AO 2
AO 3
14,500.00
14,500.00
14,500.00
SMC
VALOR
OPERATIVO
AO
1 215,050.00
2 235,806.25
3
4
5
6
Dias de Inventario
Dias Ctas x Cobrar
Dias Ctas x Pagar
CICLO DE CAJA
242,158.78
248,689.87
255,404.97
262,309.71
30
51
30
51
DIAS
360
360
360
360
360
360
ULTADOS
AO 4
279,991.56
(195,994.09)
83,997.47
8,399.75
20,837.25
7,293.04
4,000.00
1,500.00
14,500.00
56,530.03
27,467.43
10,986.97
16,480.46
AO 5
286,991.35
(200,893.95)
86,097.41
8,609.74
21,879.11
7,657.69
4,000.00
1,500.00
14,500.00
58,146.54
27,950.86
11,180.35
16,770.52
AO 6
294,166.14
(205,916.29)
88,249.84
8,824.98
22,973.07
8,040.57
4,000.00
1,500.00
14,500.00
59,838.63
28,411.21
11,364.49
17,046.73
INEA RECTA
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
14,500.00
14,500.00
14,500.00
14,500.00
14,500.00
14,500.00
CAPITAL
TRABAJO
597.36
655.02
672.66
690.81
709.46
728.64
30,465.42
33,405.89
34,305.83
35,231.06
36,182.37
37,160.54
DIAS DE PAGO (% COBRANZAS)

DIAS
30
DIAS
60
DIAS
90
50%
30%
20%
51
AO 10
14,500.00
145,000.00
FLUJO OPERATIVO AO 1
ANUAL
ene
260,000.00
21,666.67
VENTAS
Gastos en compras

60%
70%
156,000.00
182,000.00
13,000.00
15,166.67
50%
30%
20%
40%
71,500.00
39,000.00
23,400.00
104,000.00
237,900.00
8,666.67
8,666.67
237,900.00
8,666.67
7,800.00
127,400.00
50,050.00
18,000.00
6,300.00
4,000.00
1,500.00
650.00
10,616.67
215,050.00
22,850.00
13,750.00
(5,083.33)

INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos
Alquiler
Gastos generales
Pago de Impuestos
3%
70%
30%
35%
ESTADO DE RESULTADOS - AO 1
Ventas
260,000.00
(-) Costo de ventas
(182,000.00)
Utilidad Bruta
78,000.00
Egresos
7,800.00
Sueldo y Salarios
18,000.00
Beneficios Sociales
6,300.00
Alquiler
4,000.00
Gastos Generales
1,500.00
Depreciacin Activos
14,500.00
Total Egresos
52,100.00
1,500.00
525.00
333.33
125.00
Intereses
Impuesto 40%
25,900.00
10,360.00
15,540.00
feb
mar
abr
may
jun
jul
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
6,500.00
6,500.00
3,900.00
8,666.67
15,166.67
8,666.67
19,066.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
15,166.67
19,066.67
21,666.67
21,666.67
21,666.67
21,666.67
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
18,300.00
(3,133.33)
18,300.00
766.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
ago
sep
oct
nov
dic
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
13,000.00
15,166.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
6,500.00
3,900.00
2,600.00
8,666.67
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
21,666.67
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
650.00
10,616.67
4,550.00
1,500.00
525.00
333.33
125.00
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
18,300.00
3,366.67
ANUAL
ene
266,500.00
22,208.33
VENTAS
Gastos en compras

60%
70%
159,900.00
186,550.00
13,325.00
15,545.83
50%
30%
20%
40%
79,787.50
47,775.00
31,785.00
106,600.00
265,947.50
6,500.00
3,900.00
2,600.00
8,883.33
21,883.33
265,947.50
21,883.33
7,995.00
130,585.00
55,851.25
18,900.00
6,615.00
4,000.00
1,500.00
10,360.00
235,806.25
30,141.25
666.25
10,882.08
4,550.00
1,575.00
551.25
333.33
125.00
18,682.92
3,200.42

INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos
Alquiler
Gastos generales
Pagos de Impuestos
3%
70%
30%
5%
35%
Ventas
266,500.00
(-) Costo de ventas
(186,550.00)
Utilidad Bruta
79,950.00
Egresos
7,995.00
Sueldo y Salarios
18,900.00
Beneficios Sociales
6,615.00
Alquiler
4,000.00
Gastos Generales
1,500.00
Depreciacin Activos
14,500.00
Total Egresos
53,510.00
Intereses
Impuesto 40%
26,440.00
10,576.00
15,864.00
feb
mar
abr
may
jun
jul
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
6,662.50
3,900.00
2,600.00
8,883.33
22,045.83
6,662.50
3,997.50
2,600.00
8,883.33
22,143.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
22,045.83
22,143.33
22,208.33
22,208.33
22,208.33
22,208.33
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,249.17
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,346.67
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
10,360.00
29,156.67
(6,948.33)
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,411.67
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
###
18,796.67
3,411.67
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,411.67
ago
sep
oct
nov
dic
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
13,325.00
15,545.83
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
6,662.50
3,997.50
2,665.00
8,883.33
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
22,208.33
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,411.67
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,411.67
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,411.67
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,411.67
666.25
10,882.08
4,663.75
1,575.00
551.25
333.33
125.00
18,796.67
3,411.67
ANUAL
ene
273,162.50
22,763.54
VENTAS
Gastos en compras

60%
70%
163,897.50
191,213.75
13,658.13
15,934.48
50%
30%
20%
40%
81,782.19
48,969.38
32,579.63
109,265.00
272,596.19
6,662.50
3,997.50
2,665.00
9,105.42
22,430.42
272,596.19
22,430.42
8,194.88
133,849.63
57,247.53
19,845.00
6,945.75
4,000.00
1,500.00
10,576.00
242,158.78
30,437.41
682.91
11,154.14
4,663.75
1,653.75
578.81
333.33
125.00
19,191.69
3,238.73

INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos
Alquiler
Gastos generales
Pagos de Impuestos
3%
70%
30%
5%
35%
Ventas
273,162.50
(-) Costo de ventas
(191,213.75)
Utilidad Bruta
81,948.75
Egresos
8,194.88
Sueldo y Salarios
19,845.00
Beneficios Sociales
6,945.75
Alquiler
4,000.00
Gastos Generales
1,500.00
Depreciacin Activos
14,500.00
Total Egresos
54,985.63
Intereses
Impuesto 40%
26,963.13
10,785.25
16,177.88
feb
mar
abr
may
jun
jul
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
6,829.06
3,997.50
2,665.00
9,105.42
22,596.98
6,829.06
4,097.44
2,665.00
9,105.42
22,696.92
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
22,596.98
22,696.92
22,763.54
22,763.54
22,763.54
22,763.54
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,288.70
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,388.64
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
10,576.00
29,884.28
(7,120.74)
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,455.26
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
###
19,308.28
3,455.26
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,455.26
ago
sep
oct
nov
dic
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
13,658.13
15,934.48
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
6,829.06
4,097.44
2,731.63
9,105.42
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
22,763.54
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,455.26
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,455.26
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,455.26
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,455.26
682.91
11,154.14
4,780.34
1,653.75
578.81
333.33
125.00
19,308.28
3,455.26
ANUAL
ene
279,991.56
23,332.63
VENTAS
Gastos en compras

60%
70%
167,994.94
195,994.09
13,999.58
16,332.84
50%
30%
20%
40%
83,826.74
50,193.61
33,394.12
111,996.63
279,411.09
6,829.06
4,097.44
2,731.63
9,333.05
22,991.18
279,411.09
22,991.18
8,399.75
137,195.87
58,678.72
20,837.25
7,293.04
4,000.00
1,500.00
10,785.25
248,689.87
30,721.22
699.98
11,432.99
4,780.34
1,736.44
607.75
333.33
125.00

INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos
Alquiler
Gastos generales
Pagos de Impuestos
3%
70%
30%
5%
35%
Ventas
279,991.56
(-) Costo de ventas
(195,994.09)
Utilidad Bruta
83,997.47
Egresos
8,399.75
Sueldo y Salarios
20,837.25
Beneficios Sociales
7,293.04
Alquiler
4,000.00
Gastos Generales
1,500.00
Depreciacin Activos
14,500.00
Total Egresos
56,530.03
19,715.84
3,275.34
Intereses
Impuesto 40%
27,467.43
10,986.97
16,480.46
feb
mar
abr
may
jun
jul
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
6,999.79
4,097.44
2,731.63
9,333.05
23,161.90
6,999.79
4,199.87
2,731.63
9,333.05
23,264.34
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
23,161.90
23,264.34
23,332.63
23,332.63
23,332.63
23,332.63
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
19,835.34
3,326.56
19,835.34
3,429.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
10,785.25
30,620.59
(7,287.96)
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
ago
sep
oct
nov
dic
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
13,999.58
16,332.84
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
6,999.79
4,199.87
2,799.92
9,333.05
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
23,332.63
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
699.98
11,432.99
4,899.85
1,736.44
607.75
333.33
125.00
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
19,835.34
3,497.29
ANUAL
ene
286,991.35
23,915.95
VENTAS
Gastos en compras

60%
70%
172,194.81
200,893.95
14,349.57
16,741.16
50%
30%
20%
40%
85,922.41
51,448.45
34,228.97
114,796.54
286,396.37
6,999.79
4,199.87
2,799.92
9,566.38
23,565.96
286,396.37
23,565.96
8,609.74
140,625.76
60,145.69
21,879.11
7,657.69
4,000.00
1,500.00
10,986.97
255,404.97
30,991.40
717.48
11,718.81
4,899.85
1,823.26
638.14
333.33
125.00

INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos
Alquiler
Gastos generales
Pagos de Impuestos
3%
70%
30%
5%
35%
Ventas
286,991.35
(-) Costo de ventas
(200,893.95)
Utilidad Bruta
86,097.41
Egresos
8,609.74
Sueldo y Salarios
21,879.11
Beneficios Sociales
7,657.69
Alquiler
4,000.00
Gastos Generales
1,500.00
Depreciacin Activos
14,500.00
Total Egresos
58,146.54
20,255.88
3,310.08
Intereses
Impuesto 40%
27,950.86
11,180.35
16,770.52
feb
mar
abr
may
jun
jul
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
7,174.78
4,199.87
2,799.92
9,566.38
23,740.95
7,174.78
4,304.87
2,799.92
9,566.38
23,845.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
23,740.95
23,845.95
23,915.95
23,915.95
23,915.95
23,915.95
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
20,378.37
3,362.58
20,378.37
3,467.57
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
10,986.97
31,365.35
(7,449.40)
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
ago
sep
oct
nov
dic
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
14,349.57
16,741.16
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
7,174.78
4,304.87
2,869.91
9,566.38
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
23,915.95
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
717.48
11,718.81
5,022.35
1,823.26
638.14
333.33
125.00
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
20,378.37
3,537.57
ANUAL
ene
294,166.14
24,513.84
VENTAS
Gastos en compras

60%
70%
176,499.68
205,916.29
14,708.31
17,159.69
50%
30%
20%
40%
88,070.47
52,734.66
35,084.69
117,666.45
293,556.28
7,174.78
4,304.87
2,869.91
9,805.54
24,155.11
293,556.28
24,155.11
8,824.98
144,141.41
61,649.33
22,973.07
8,040.57
4,000.00
1,500.00
11,180.35
262,309.71
31,246.57
735.42
12,011.78
5,022.35
1,914.42
670.05
333.33
125.00

INGRESOS
Ventas
EGRESOS
Compras al Contado
Sueldos
Alquiler
Gastos generales
Pagos de Impuestos
3%
70%
30%
5%
35%
Ventas
294,166.14
(-) Costo de ventas
(205,916.29)
Utilidad Bruta
88,249.84
Egresos
8,824.98
Sueldo y Salarios
22,973.07
Beneficios Sociales
8,040.57
Alquiler
4,000.00
Gastos Generales
1,500.00
Depreciacin Activos
14,500.00
Total Egresos
59,838.63
20,812.35
3,342.75
Intereses
Impuesto 40%
28,411.21
11,364.49
17,046.73
feb
mar
abr
may
jun
jul
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
7,354.15
4,304.87
2,869.91
9,805.54
24,334.48
7,354.15
4,412.49
2,869.91
9,805.54
24,442.10
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
24,334.48
24,442.10
24,513.84
24,513.84
24,513.84
24,513.84
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
20,937.91
3,396.56
20,937.91
3,504.19
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
11,180.35
32,118.26
(7,604.41)
20,937.91
3,575.93
20,937.91
3,575.93
20,937.91
3,575.93
ago
sep
oct
nov
dic
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
14,708.31
17,159.69
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
7,354.15
4,412.49
2,941.66
9,805.54
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
24,513.84
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
735.42
12,011.78
5,147.91
1,914.42
670.05
333.33
125.00
20,937.91
3,575.93
20,937.91
3,575.93
20,937.91
3,575.93
20,937.91
3,575.93
20,937.91
3,575.93

Deder Maria Celia

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COSTO CAPITAL PTIMO

CALCULO DEL TIR

EL PROYECTO NO ES VIABLE EL TIR ES MENOR A LA TMAR

VALOR RESIDUAL FLUJO

Ctas x Cobrar 30 dias

Ctas x Cobrar contado

Total ingresos x Vtas

FLUJO CAJA OPERATIVO

Utilidad Liquida del Ejercicio

DEPRECIACION EN LINEA RECTA

DIAS DE PAGO (% COBRANZAS)

Ctas x Cobrar 30 dias

Total ingresos x Vtas

Ctas x Cobrar 30 dias

Total ingresos x Vtas

Ctas x Cobrar 30 dias

Total ingresos x Vtas

Ctas x Cobrar 30 dias

Total ingresos x Vtas

Ctas x Cobrar 30 dias

Total ingresos x Vtas

Ctas x Cobrar 30 dias

Total ingresos x Vtas

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