CALCULAR COSTOS FIJOS

DEPRECIACIÒN DE MAQUINAS 15,254.24 60 254.24

SUELDOS 4,300.00 6,282.18

+ GRATIFICACIONES 781.17
+ VACACIONES 358.33
+ CTS 423.43
+ Essalud 419.25
SERVICIOS PÙBLICOS 800.00
OTROS COSTOS INDIRECTOS 700.00
ALQUILERES 1,500.00

COSTO FIJO TOTAL 9,536.42

CALCULAR LOS GASTOS FIJOS

DEPRECIACIÒN DE MUEBLES 20,000.00 72 277.78

DEPRECIACIÒN DE EQUIPOS 28,000.00 36 777.78

SUELDOS 8,000.00 11,687.78

+ GRATIFICACIONES 1,453.33
+ VACACIONES 666.67
+ CTS 787.78
+ Essalud 780.00

ALQUILERES 1,500.00
PUBLICIDAD 1,000.00
ASESORIA FINANCIERA 800.00
SERVICIOS PUBLICOS 700.00
OTROS 500.00

TOTAL GASTOS 17,243.33

CALCULAR EL MARGEN DE CONTRIBUCIÒN

Valor venta unitario - costo variable unitario - gasto variable unitario

VALOR DE VENTA UNITARIO 160.00

COSTO VARIABLE 57.00

Cuero 22.00
Suelas y Tacos 17.00
Mano de Obra directa 12.00
Otros costos indirectos 6.00

MARGEN DE CONTRIBUCIÒN 103.00

10% 17% 25% 35% 43%

POBLACION 1536
PRESUPUESTO DE VENTAS
MES 1 MES 2 MES 3 MES 4 MES 5
VENTAS UNID. 153.6 261.12 384 537.6 660.48
VENTAS SOLES 24,576.00 41,779.20 61,440.00 86,016.00 105,676.80
IGV 4,423.68 7,520.26 11,059.20 15,482.88 19,021.82
CUENTA X COBRAR 28,999.68 49,299.46 72,499.20 101,498.88 124,698.62

PRESUPUESTO DE COSTOS VARIABLES

MES 1 MES 2 MES 3 MES 4 MES 5
CUERO 3,379.20 5,744.64 8,448.00 11,827.20 14,530.56
SUELAS Y TACOS 2,611.20 4,439.04 6,528.00 9,139.20 11,228.16
Mano de Obra directa 1,843.20 3,133.44 4,608.00 6,451.20 7,925.76
Otros costos indirectos 921.60 1,566.72 2,304.00 3,225.60 3,962.88
INSTALACION - - - - -
IGV 1,244.16 2,115.07 3,110.40 4,354.56 5,349.89
CUENTAS X PAGAR 8,156.16 13,865.47 20,390.40 28,546.56 35,071.49
REMUN. X PAGAR 1,843.20 3,133.44 4,608.00 6,451.20 7,925.76

PRESUPUESTO DE COSTOS FIJOS

MES 1 MES 2 MES 3 MES 4 MES 5
DEPRECIACION 254.24 254.24 254.24 254.24 254.24
REMUNERACIONES 6,282.18 6,282.18 6,282.18 6,282.18 6,282.18
SERVICIOS PÙBLICOS 800.00 800.00 800.00 800.00 800.00
OTROS COSTOS INDIRECTOS 700.00 700.00 700.00 700.00 700.00
ALQUILERES 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
IGV 540.00 540.00 540.00 540.00 540.00
CUENTAS X PAGAR 3,540.00 3,540.00 3,540.00 3,540.00 3,540.00
REMUN. X PAGAR 6,282.18 6,282.18 6,282.18 6,282.18 6,282.18

PRESUPUESTO DE GASTOS FIJOS

MES 1 MES 2 MES 3 MES 4 MES 5
DEPRECIACIÒN DE MUEBLES 1,055.56 1,055.56 1,055.56 1,055.56 1,055.56
SUELDOS 11,687.78 11,687.78 11,687.78 11,687.78 11,687.78
ALQUILERES 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
PUBLICIDAD 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
ASESORIA FINANCIERA 800.00 800.00 800.00 800.00 800.00
SERVICIOS PUBLICOS 700.00 700.00 700.00 700.00 700.00
OTROS 500.00 500.00 500.00 500.00 500.00
IGV 666.00 666.00 666.00 666.00 666.00
CUENTAS X PAGAR 4,366.00 4,366.00 4,366.00 4,366.00 4,366.00
REMUN. X PAGAR 11,687.78 11,687.78 11,687.78 11,687.78 11,687.78
HONORARIOS X PAGAR 800.00 800.00 800.00 800.00 800.00

PRESUPUESTO DE GASTOS FINANCIEROS

MES 1 MES 2 MES 3 MES 4 MES 5
COMISION DE TARJETAS 613.90 1,043.63 1,534.75 2,148.65 2,639.77

COMISION TARJETA X PAGAR 613.90 1,043.63 1,534.75 2,148.65 2,639.77

ESTADO DE RESULTADOS PROYECTADO

MES 1 MES 2 MES 3 MES 4 MES 5
VENTAS 24,576.00 41,779.20 61,440.00 86,016.00 105,676.80
- COSTO VARIABLE - 8,755.20 - 14,883.84 - 21,888.00 - 30,643.20 - 37,647.36

MARGEN CONTRIBUC. 15,820.80 26,895.36 39,552.00 55,372.80 68,029.44

- GASTOS ADM Y VTA - 17,243.34 - 17,243.34 - 17,243.34 - 17,243.34 - 17,243.34
- COSTOS FIJOS - 9,536.42 - 9,536.42 - 9,536.42 - 9,536.42 - 9,536.42

UTILIDAD OPERATIVA - 10,958.96 115.60 12,772.24 28,593.04 41,249.68

- GASTOS FINANCIEROS - 613.90 - 1,043.63 - 1,534.75 - 2,148.65 - 2,639.77

UTILIDAD ANTES DE IMPTO - 11,572.86 - 928.03 11,237.49 26,444.39 38,609.91

 57% 71% 80% 80% 80% 80% 80%

MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

875.52 1090.56 1228.8 1228.8 1228.8 1228.8 1228.8
140,083.20 174,489.60 196,608.00 196,608.00 196,608.00 196,608.00 196,608.00
25,214.98 31,408.13 35,389.44 35,389.44 35,389.44 35,389.44 35,389.44
165,298.18 205,897.73 231,997.44 231,997.44 231,997.44 231,997.44 231,997.44

MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

19,261.44 23,992.32 27,033.60 27,033.60 27,033.60 27,033.60 27,033.60
14,883.84 18,539.52 20,889.60 20,889.60 20,889.60 20,889.60 20,889.60
10,506.24 13,086.72 14,745.60 14,745.60 14,745.60 14,745.60 14,745.60
5,253.12 6,543.36 7,372.80 7,372.80 7,372.80 7,372.80 7,372.80
- - - - - - -
7,091.71 8,833.54 9,953.28 9,953.28 9,953.28 9,953.28 9,953.28
46,490.11 57,908.74 65,249.28 65,249.28 65,249.28 65,249.28 65,249.28
10,506.24 13,086.72 14,745.60 14,745.60 14,745.60 14,745.60 14,745.60

MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

254.24 254.24 254.24 254.24 254.24 254.24 254.24
6,282.18 6,282.18 6,282.18 6,282.18 6,282.18 6,282.18 6,282.18
800.00 800.00 800.00 800.00 800.00 800.00 800.00
700.00 700.00 700.00 700.00 700.00 700.00 700.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
540.00 540.00 540.00 540.00 540.00 540.00 540.00
3,540.00 3,540.00 3,540.00 3,540.00 3,540.00 3,540.00 3,540.00
6,282.18 6,282.18 6,282.18 6,282.18 6,282.18 6,282.18 6,282.18

MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

1,055.56 1,055.56 1,055.56 1,055.56 1,055.56 1,055.56 1,055.56
11,687.78 11,687.78 11,687.78 11,687.78 11,687.78 11,687.78 11,687.78
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
800.00 800.00 800.00 800.00 800.00 800.00 800.00
700.00 700.00 700.00 700.00 700.00 700.00 700.00
500.00 500.00 500.00 500.00 500.00 500.00 500.00
666.00 666.00 666.00 666.00 666.00 666.00 666.00
4,366.00 4,366.00 4,366.00 4,366.00 4,366.00 4,366.00 4,366.00
11,687.78 11,687.78 11,687.78 11,687.78 11,687.78 11,687.78 11,687.78
800.00 800.00 800.00 800.00 800.00 800.00 800.00

MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

3,499.23 4,358.69 4,911.20 4,911.20 4,911.20 4,911.20 4,911.20

3,499.23 4,358.69 4,911.20 4,911.20 4,911.20 4,911.20 4,911.20

MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

140,083.20 174,489.60 196,608.00 196,608.00 196,608.00 196,608.00 196,608.00
- 49,904.64 - 62,161.92 - 70,041.60 - 70,041.60 - 70,041.60 - 70,041.60 - 70,041.60

90,178.56 112,327.68 126,566.40 126,566.40 126,566.40 126,566.40 126,566.40

- 17,243.34 - 17,243.34 - 17,243.34 - 17,243.34 - 17,243.34 - 17,243.34 - 17,243.34
- 9,536.42 - 9,536.42 - 9,536.42 - 9,536.42 - 9,536.42 - 9,536.42 - 9,536.42

63,398.80 85,547.92 99,786.64 99,786.64 99,786.64 99,786.64 99,786.64

- 3,499.23 - 4,358.69 - 4,911.20 - 4,911.20 - 4,911.20 - 4,911.20 - 4,911.20

59,899.57 81,189.23 94,875.44 94,875.44 94,875.44 94,875.44 94,875.44

 FLUJO D

Mes 1 Mes 2 Mes 3 Mes 4

Efectivo Inicial - 1,835.82 23,541.69 67,956.18

Ingresos de efectivo (ganancias):

Ventas en efectivo 28,999.68 49,299.46 72,499.20 101,498.88
Liquidación cuentas por cobrar - - - -
Beneficios por inversiones - - - -
Otros - - - -

Total Ingresos de efectivo 28,999.68 49,299.46 72,499.20 101,498.88

Total disponible de efectivo 28,999.68 51,135.28 96,040.89 169,455.06

Mes 1 Mes 2 Mes 3 Mes 4

Egresos de efectivo (gastos)

Gastos de personal:
Sueldos y salarios 12,300.00 12,300.00 12,300.00 12,300.00
Gratifificacion 2,234.50 2,234.50 2,234.50 2,234.50
Seguros de salud 1,199.25 1,199.25 1,199.25 1,199.25
Vacaciones 1,025.00 1,025.00 1,025.00 1,025.00
CTS 1,211.21 1,211.21 1,211.21 1,211.21
Total Gastos de personal 17,969.96 17,969.96 17,969.96 17,969.96

Gastos suministros y servicios:

Alquiler 3,540.00 3,540.00 3,540.00 3,540.00
servicios publicos 1,770.00 1,770.00 1,770.00 1,770.00
Publicidad 1,180.00 1,180.00 1,180.00 1,180.00
Honorarios profesionales, asesores y abogados 800.00 800.00 800.00 800.00
otros costos indirectos 700.00 700.00 700.00 700.00
Otros gastos 590.00 590.00 590.00 590.00
Total Gastos suministros y material gastable 8,580.00 8,580.00 8,580.00 8,580.00

Gastos financieros:
Comisiones por tarjeta 613.90 1,043.63 1,534.75 2,148.65
Gastos diversos - - - -
Total Gastos financieros 613.90 1,043.63 1,534.75 2,148.65

Otros egresos - - - -

Total Erogaciones 27,163.86 27,593.59 28,084.71 28,698.61

Balance Final 1,835.82 23,541.69 67,956.18 140,756.45
FLUJO DE CAJA

Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11

140,756.45 236,265.35 371,514.34 546,503.41 747,039.70 947,575.98 1,148,112.26

124,698.62 165,298.18 205,897.73 231,997.44 231,997.44 231,997.44 231,997.44

- - - - - - -
- - - - - - -
- - - - - - -

124,698.62 165,298.18 205,897.73 231,997.44 231,997.44 231,997.44 231,997.44

265,455.08 401,563.52 577,412.06 778,500.85 979,037.14 1,179,573.42 1,380,109.70

Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11

12,300.00 12,300.00 12,300.00 12,300.00 12,300.00 12,300.00 12,300.00

2,234.50 2,234.50 2,234.50 2,234.50 2,234.50 2,234.50 2,234.50
1,199.25 1,199.25 1,199.25 1,199.25 1,199.25 1,199.25 1,199.25
1,025.00 1,025.00 1,025.00 1,025.00 1,025.00 1,025.00 1,025.00
1,211.21 1,211.21 1,211.21 1,211.21 1,211.21 1,211.21 1,211.21
17,969.96 17,969.96 17,969.96 17,969.96 17,969.96 17,969.96 17,969.96

3,540.00 3,540.00 3,540.00 3,540.00 3,540.00 3,540.00 3,540.00

1,770.00 1,770.00 1,770.00 1,770.00 1,770.00 1,770.00 1,770.00
1,180.00 1,180.00 1,180.00 1,180.00 1,180.00 1,180.00 1,180.00
800.00 800.00 800.00 800.00 800.00 800.00 800.00
700.00 700.00 700.00 700.00 700.00 700.00 700.00
590.00 590.00 590.00 590.00 590.00 590.00 590.00
8,580.00 8,580.00 8,580.00 8,580.00 8,580.00 8,580.00 8,580.00

2,639.77 3,499.23 4,358.69 4,911.20 4,911.20 4,911.20 4,911.20

- - - - - - -
2,639.77 3,499.23 4,358.69 4,911.20 4,911.20 4,911.20 4,911.20

- - - - - - -

29,189.73 30,049.19 30,908.65 31,461.16 31,461.16 31,461.16 31,461.16

236,265.35 371,514.34 546,503.41 747,039.70 947,575.98 1,148,112.26 1,348,648.54
 Mes 12
1,348,648.54

231,997.44
-
-
-

231,997.44
1,580,645.98

Mes 12

12,300.00
2,234.50
1,199.25
1,025.00
1,211.21
17,969.96

3,540.00
1,770.00
1,180.00
800.00
700.00
590.00
8,580.00

4,911.20
-
4,911.20

31,461.16
1,549,184.82
 PUNTO DE EQUILIBRIO

P.E.Q. = COSTOS FIJOS + GASTOS FIJOS 26,779.75 260.00

MARGEN DE CONTRIBUCION 103.00

PRECIO: 160.00
Cvunt 57.00
CF 9,536.42
GF 17,243.33
Unidades