COLEGIO ENGELMANN

PLAN DE NEGOCIOS 2015

PRESUPUESTO DE INGRESOS Y EGRESOS ESPERADOS
CICLO ESCOLAR :

C PRESUPUESTO
T CONCEPTO MENSUAL % PREESCOLAR
A ESTIMADO

COLEGIATURAS PREESCOLAR (16 * $1,700.00) 27,200.00 27,200.00

COLEGIATURAS PRIMARIA (69 * $1,900.00) 131,100.00 -
VENTA DE LIBROS, UNIFORMES, OTROS 0.00
SUMAN LOS INGRESOS 158,300.00 100% 27,200.00

EGRESOS
SUELDOS , SALARIOS Y PRESTACIONES 74,000.00 46.74% 17,000.00
IMPUESTOS Y APORTACIONES DE SEG SOCIAL 29,780.59 18.81% 6,859.87
ASIMILADOS A SALARIOS (PAGOS X HRS Y OTROS) 17,000.00 10.73% 0.00
SUBTOTAL 120,780.59 76.29% 23,859.87

MATERIALES DE APOYO Y SUMINISTROS 2,100.00 1.32%

DIFUSION Y DIVULGACIÓN 1,460.00 0.92%
PROGRAMAS CIVICOS Y CULTURALES 1,165.00 0.73%
CURSOS DE CAPACITACION 750.00 0.47%
HONORARIOS CONTADOR 5,000.00 3.15%
GASTOS LEGALES Y GESTORIAS 0.00 0.00%
ENERGIA ELECTRICA 1,250.00 0.78%
TELEFONOS 400.00 0.25%
GASOLINA 0.00 0.00%
PRIMAS DE SEGUROS 300.00 0.18%
MANTENIMIENTO EQPO TRANSPORTE 750.00 0.47%
MANTENIMIENTO DE OFICINAS 700.00 0.44%
PAPELERIA Y ARTICULOS DE OFICINA 500.00 0.31%
ARTICULOS DE ASEO Y LIMPIEZA 850.00 0.53%
AGUA JAPAMI 500.00 0.31%
DESPENSA OFICINA 250.00 0.15%
EQUIPO DE SEGURIDAD Y VIGILANCIA 0.00 0.00%
OTROS IMPUESTOS Y DERECHOS 300.00 0.18%
MEDICAMENTOS Y BOTIQUIN 0.00 0.00%
COMISIONES BANCARIAS 1,000.00 0.63%
UNIFORMES 0.00 0.00%
GASTOS DE VIAJE 0.00 0.00%
IVA NO ACREDITABLE DE LOS GASTOS 2,409.60 1.52%
SUMAN GASTOS DIVERSOS 19,684.60 12.43% 0.00

SUMAN LOS EGRESOS 140,465.19 88.73% 23,859.87

REMANENTE Ó DÉFICIT DEL MES 17,834.81 11.26% 3,340.13

PRORRATEO COSTOS POR ALUMNO: PREESCOLAR

NUM ALUMNOS 60 16
COSTO INSCRIPCIÓN $ 1,900.00 $ 1,700.00

NÓMINA 888.06 47% 1,062.50

IMPUESTOS S/SALARIOS 357.39 19% 428.74
GASTOS OPERATIVOS 236.17 12% 0.00
1,491.24
 PRIMARIA

-
131,100.00

100% 131,100.00 100%

62.50% 57,000.00 43.47%

25.22% 22,920.73 17.48%
0.00% 17,000.00 12.96%
87.72% 96,920.73 73.92%

0.00% 2,100.00 1.60%

0.00% 1,460.00 1.11%
0.00% 1,165.00 0.88%
0.00% 750.00 0.57%
0.00% 5,000.00 3.81%
0.00% 0.00 0.00%
0.00% 1,250.00 0.95%
0.00% 400.00 0.30%
0.00% 0.00 0.00%
0.00% 300.00 0.22%
0.00% 750.00 0.57%
0.00% 700.00 0.53%
0.00% 500.00 0.38%
0.00% 850.00 0.64%
0.00% 500.00 0.38%
0.00% 250.00 0.19%
0.00% 0.00 0.00%
0.00% 300.00 0.22%
0.00% 0.00 0.00%
0.00% 1,000.00 0.76%
0.00% 0.00 0.00%
0.00% 0.00 0.00%
0.00% 2,409.60 1.83%
0.00% 19,684.60 15.01%

87.72% 116,605.33 88.94%

12.27% 14,494.67 11.05%

PRIMARIA
69
$ 1,900.00

63% 825.93 43%

25% 332.12 17%
0% 285.19 15%
88% 1,443.24 76%
 agosto NOMINA QUINCENAL DE MUESTRA SUELDO NORMAL
PERCEPCIONES
S.D.I.
CUOTA DIAS A
N. S. S. NOMBRE reportado
DIARIA PAGAR SUELDO
al imss

1280610702-0 ASISTENTE ADMINISTRATIVA 200.00 209.04 15 3,000.00

1287580332-7 CATALA RIOS MONICA 266.67 278.72 15 4,000.00
1204520026-3 CALIXTO RODRIGUEZ MA. MARTHA REF 266.67 278.72 15 4,000.00
0 PÉREZ CAMACHO ATZIMBA 133.33 139.36 15 2,000.00
0 HERNÁNDEZ BARRIENTOS ESTEFANÍA 133.33 139.36 15 2,000.00
0 RAMÍREZ MEZA JAIME ANTONIO 133.33 139.36 15 2,000.00
0 PARTIDA CERPA MIRIAM VERÓNICA 133.33 139.36 15 2,000.00
0 GUEVARA ZÚÑIGA MÓNICA 133.33 139.36 15 2,000.00
1200770177-9 GUIDO ARROYO YAMIL IVAN 166.67 174.20 15 2,500.00
0 JUÁREZ ORTIZ ANA LUISA 100.00 104.52 15 1,500.00
1291724480-3 CONTRERAS RODRIGUEZ EVA 100.00 104.52 15 1,500.00
0 GARCIA VALDES MARLENE 100.00 104.52 15 1,500.00
6392740288-1 VACA ZARAGOZA ERIKA MYLENA 200.00 209.04 15 3,000.00
0 VIGILANTE 133.33 139.36 15 2,000.00
0 INTENDENCIA 133.33 139.36 15 2,000.00
0 CHEF 133.33 139.36 15 2,000.00

16 SUMAS DEL MES 37,000.00

agosto NOMINA QUINCENAL DE MUESTRA SUELDO Y PREMIO ASISTEN

PERCEPCIONES
CUOTA DIAS A
N. S. S. NOMBRE S.D.I.
DIARIA PAGAR SUELDO

1280610702-0 ASISTENTE ADMINISTRATIVA 181.10 189.29 15 2,716.50

1287580332-7 CATALA RIOS MONICA 241.47 252.38 15 3,622.00
1204520026-3 CALIXTO RODRIGUEZ MA. MARTHA REF 241.47 252.38 15 3,622.00
0 PÉREZ CAMACHO ATZIMBA 120.73 126.19 15 1,811.00
0 HERNÁNDEZ BARRIENTOS ESTEFANÍA 120.73 126.19 15 1,811.00
0 RAMÍREZ MEZA JAIME ANTONIO 120.73 126.19 15 1,811.00
0 PARTIDA CERPA MIRIAM VERÓNICA 120.73 126.19 15 1,811.00
0 GUEVARA ZÚÑIGA MÓNICA 120.73 126.19 15 1,811.00
1200770177-9 GUIDO ARROYO YAMIL IVAN 150.92 157.74 15 2,263.75
0 JUÁREZ ORTIZ ANA LUISA 90.55 94.64 15 1,358.25
1291724480-3 CONTRERAS RODRIGUEZ EVA 90.55 94.64 15 1,358.25
 0 GARCIA VALDES MARLENE 90.55 94.64 15 1,358.25
6392740288-1 VACA ZARAGOZA ERIKA MYLENA 181.10 189.29 15 2,716.50
0 VIGILANTE 120.73 126.19 15 1,811.00
0 INTENDENCIA 120.73 126.19 15 1,811.00
0 CHEF 120.73 126.19 15 1,811.00

16 SUMAS DEL MES 33,503.50

PAGOS IMSS COMPARATIVOS

Sueldo
normal
CUOTAS IMSS 12,186.36
CUOTAS RCV E INFONAVIT 18,022.41
30,208.77
SUELDO NORMAL
PERCEPCIONES DEDUCCIONES
SUMAN SUMAN NETO A
PREMIO PERCEPCIONES ISR SUBS. DEDUCCIONES PAGAR
IMSS CYV
ASISTENCIA SALARIOS P/EMPL

0.00 3,000.00 76.97 0.00 40.68 36.45 154.10 2,845.90

0.00 4,000.00 349.09 0.00 58.50 48.60 456.19 3,543.81
0.00 4,000.00 349.09 0.00 58.50 48.60 456.19 3,543.81
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42
0.00 2,500.00 7.57 0.00 33.75 30.38 71.70 2,428.30
0.00 1,500.00 0.00 -115.72 20.25 18.23 -77.24 1,577.24
0.00 1,500.00 0.00 -115.72 20.25 18.23 -77.24 1,577.24
0.00 1,500.00 0.00 -115.72 20.25 18.23 -77.24 1,577.24
0.00 3,000.00 76.97 0.00 40.68 36.45 154.10 2,845.90
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42
0.00 2,000.00 0.00 -71.72 27.00 24.30 -20.42 2,020.42

0.00 37,000.00 859.69 -920.92 508.86 449.57 897.19 36,102.81

SUELDO Y PREMIO ASISTENCIA

PERCEPCIONES DEDUCCIONES
SUMAN SUMAN NETO A
PREMIO PERCEPCIONES ISR SUBS. DEDUCCIONES PAGAR
IMSS CYV
ASISTENCIA SALARIOS P/EMPL

283.94 3,000.44 46.12 0.00 51.76 33.01 130.89 2,869.55

378.57 4,000.57 182.59 0.00 51.76 44.01 278.36 3,722.21
378.57 4,000.57 182.59 0.00 24.45 44.01 251.05 3,749.52
189.29 2,000.29 0.00 -83.81 24.45 22.00 -37.36 2,037.65
189.29 2,000.29 0.00 -83.81 24.45 22.00 -37.36 2,037.65
189.29 2,000.29 0.00 -83.81 24.45 22.00 -37.36 2,037.65
189.29 2,000.29 0.00 -83.81 24.45 22.00 -37.36 2,037.65
189.29 2,000.29 0.00 -83.81 30.56 22.00 -31.24 2,031.53
236.61 2,500.36 0.00 -32.54 18.34 27.51 13.30 2,487.06
141.96 1,500.21 0.00 -124.79 18.34 16.50 -89.95 1,590.16
141.96 1,500.21 0.00 -124.79 18.34 16.50 -89.95 1,590.16
 141.96 1,500.21 0.00 -124.79 24.45 16.50 -83.84 1,584.05
283.94 3,000.44 46.12 0.00 0.00 33.01 79.13 2,921.31
189.29 2,000.29 0.00 -83.81 0.00 22.00 -61.81 2,062.10
189.29 2,000.29 0.00 -83.81 0.00 22.00 -61.81 2,062.10
189.29 2,000.29 0.00 -83.81 0.00 22.00 -61.81 2,062.10

3,501.83 37,005.33 457.42 -1,077.39 335.79 407.08 122.90 36,882.43

Sueldo y
premio Dif
11,686.25 500.11
16,319.17 1,703.24
28,005.42 2,203.35
ahorro