Caso LA CASA DEL AUTO 1%

1
1 Presupuesto de ventas Enero Febrero Marzo Abril Mayo

Unidades vendidas 850 859 867 876 885

Valor venta S/. 800 S/. 800 S/. 850 S/. 850 S/. 850
Total de ventas (valor venta) S/. 680,000 S/. 686,800 S/. 737,022 S/. 744,392 S/. 751,836
IGV 18% DF S/. 122,400 S/. 123,624 S/. 132,664 S/. 133,991 S/. 135,331
Total de ventas (Precio de ve S/. 802,400 S/. 810,424 S/. 869,686 S/. 878,383 S/. 887,167

2 Presupuesto de cobros Política de cobros 30 días

Enero Febrero Marzo Abril Mayo
Saldo inicial S/. 123,230
Cobro Ventas presupuestadas 802,400 810,424 869,686 878,383
Total cobrado S/. 123,230 S/. 802,400 S/. 810,424 S/. 869,686 S/. 878,383
Pendiente de cobro

3 Presupuesto de compras Politicas de inventarios

Enero Febrero Marzo Abril Mayo
(+) ventas en unidades 850 859 867 876 885
(+) IF Mercaderias (10% 10% 86 87 88 88 89
(-) II Mercaderias 120 86 87 88 88
Necesidades de compra 816 859 868 877 885
Valor compra unitario S/. 500 S/. 500 S/. 530 S/. 530 S/. 530
Total compra Vventa S/. 407,925 S/. 429,679 S/. 460,015 S/. 464,615 S/. 469,261
IGV 18% CF S/. 73,427 S/. 77,342 S/. 82,803 S/. 83,631 S/. 84,467
Total compra Pventa S/. 481,352 S/. 507,022 S/. 542,817 S/. 548,245 S/. 553,728

4 Presupuesto de pagos Política de pagos 60 días

Enero Febrero Marzo Abril Mayo
Saldo inicial S/. 80,300 S/. 165,650
Compras presupuestadas S/. - S/. - S/. 481,352 S/. 507,022 S/. 542,817
Total pagado S/. 80,300 S/. 165,650 S/. 481,352 S/. 507,022 S/. 542,817
Pendiente de pago (Saldo de las CxP)

5 Presupuesto de Costo de Ventas Método promedio ponderado

Enero Febrero
Cant C.Unit Total(S/.) Cant C.Unit
+ Inv.Inicial 120 270 32,400 86 471
+ Compras 816 500 407,925 859 500
936 471 440,325 945 497
- Inv.Final 86 471 40,393 87 497
= Costo de ventas 850 471 399,932 859 497
 Junio Julio Agosto Septiembre Octubre Noviembre Diciembre

893 902 911 920 930 939 948

S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850
S/. 759,355 S/. 766,948 S/. 774,618 S/. 782,364 S/. 790,188 S/. 798,089 S/. 806,070
S/. 136,684 S/. 138,051 S/. 139,431 S/. 140,826 S/. 142,234 S/. 143,656 S/. 145,093
S/. 896,039 S/. 904,999 S/. 914,049 S/. 923,189 S/. 932,421 S/. 941,746 S/. 951,163

Junio Julio Agosto Septiembre Octubre Noviembre Diciembre

887,167 896,039 904,999 914,049 923,189 932,421 941,746

S/. 887,167 S/. 896,039 S/. 904,999 S/. 914,049 S/. 923,189 S/. 932,421 S/. 941,746
S/. 951,163

Junio Julio Agosto Septiembre Octubre Noviembre Diciembre

893 902 911 920 930 939 948
90 91 92 93 94 95 96
89 90 91 92 93 94 95
894 903 912 921 931 940 949
S/. 530 S/. 530 S/. 530 S/. 530 S/. 530 S/. 530 S/. 530
S/. 473,954 S/. 478,693 S/. 483,480 S/. 488,315 S/. 493,198 S/. 498,130 S/. 503,111
S/. 85,312 S/. 86,165 S/. 87,026 S/. 87,897 S/. 88,776 S/. 89,663 S/. 90,560
S/. 559,265 S/. 564,858 S/. 570,506 S/. 576,211 S/. 581,974 S/. 587,793 S/. 593,671

Junio Julio Agosto Septiembre Octubre Noviembre Diciembre

S/. 548,245 S/. 553,728 S/. 559,265 S/. 564,858 S/. 570,506 S/. 576,211 S/. 581,974
S/. 548,245 S/. 553,728 S/. 559,265 S/. 564,858 S/. 570,506 S/. 576,211 S/. 581,974
1,181,464

Febrero Marzo Abril

Total(S/.) Cant C.Unit Total(S/.) Cant C.Unit Total(S/.)
40,393 87 497 43,122 - 45 -
429,679 868 - 877 -
470,072 955 45 43,122 877 - -
43,122 45 - - - -
426,950 955 45 43,122 877 - -
Enero Total

958

S/. 9,077,683 Va al ER

Total

Va al flujo de caja
Va al ESF Saldo CxC

Enero IGV POR PAGAR

958 - +
COMPRO VENTAS
Crédito fiscal Débito fiscal

Va al FC
Va al ESF

Mayo Junio Julio

Cant C.Unit Total(S/.) Cant C.Unit Total(S/.) Cant
- - - - #DIV/0! #DIV/0! -
-
- #DIV/0! - - #DIV/0! #DIV/0! -
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
- #DIV/0! #DIV/0! - #DIV/0! #DIV/0! -
Julio Agosto Septiembre
C.Unit Total(S/.) Cant C.Unit Total(S/.) Cant C.Unit
#DIV/0! #DIV/0! - #DIV/0! #DIV/0! - -

#DIV/0! #DIV/0! - #DIV/0! #DIV/0! - #DIV/0!

#DIV/0! #DIV/0!
#DIV/0! #DIV/0! - - #DIV/0! - -
eptiembre Octubre Noviembre
Total(S/.) Cant C.Unit Total(S/.) Cant C.Unit Total(S/.)
- - - - - - -

- - #DIV/0! - - #DIV/0! -

- - - - - - -
 Diciembre
Cant C.Unit Total(S/.)
- - -

- #DIV/0! -

- - -
Caso LA CASA DEL AUTO 1%
1
1 Presupuesto de ventas Enero Febrero Marzo Abril

Unidades vendidas 850 859 867 876

Valor venta S/. 800 S/. 800 S/. 850 S/. 850
Total de ventas (valor venta) S/. 680,000 S/. 686,800 S/. 737,022 S/. 744,392
IGV 18% DF S/. 122,400 S/. 123,624 S/. 132,664 S/. 133,991
Total de ventas (Precio de vent S/. 802,400 S/. 810,424 S/. 869,686 S/. 878,383

2 Presupuesto de cobros Política de cobros 30 días

Enero Febrero Marzo Abril
Saldo inicial S/. 123,230
Cobro Ventas presupuestadas 802,400 810,424 869,686
Total cobrado S/. 123,230 S/. 802,400 S/. 810,424 S/. 869,686
Pendiente de cobro

3 Presupuesto de compras Politicas de inventarios

Enero Febrero Marzo Abril
(+) ventas en unidades 850 859 867 876
(+) IF Mercaderias 10% 86 87 88 88
(-) II Mercaderias 120 86 87 88
Necesidades de compra 816 859 868 877
Valor compra unitario S/. 500 S/. 500 S/. 530 S/. 530
Total compra Vventa S/. 407,925 S/. 429,679 S/. 460,015 S/. 464,615
IGV 18% CF S/. 73,427 S/. 77,342 S/. 82,803 S/. 83,631
Total compra Pventa S/. 481,352 S/. 507,022 S/. 542,817 S/. 548,245

4 Presupuesto de pagos Política de pagos 60 días

Enero Febrero Marzo Abril
Saldo inicial S/. 80,300 S/. 165,650
Compras presupuestadas S/. - S/. - S/. 481,352 S/. 507,022
Total pagado S/. 80,300 S/. 165,650 S/. 481,352 S/. 507,022
Pendiente de pago (Saldo de las CxP)

5 Presupuesto de Costo de Ventas Método promedio ponderado

Enero Febrero
= Costo de ventas 850 471 399,932 859

Total de costo de ventas 5,632,011 anual

7 Presupuesto de Gastos Operativos

10%
Enero Febrero Marzo Abril
Alquiler (Brinda una empresa) S/. 13,500 S/. 13,500 S/. 13,500 S/. 13,500
Sueldos atención al público S/. 58,650 S/. 64,515 S/. 64,515 S/. 64,515
Sueldos de personal adm S/. 52,380 S/. 57,618 S/. 57,618 S/. 57,618
Servicios publicos S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900
 Volantes public S/. 800 S/. 800 S/. 800 S/. 800
Depreciación S/. 23,250 S/. 23,250 S/. 23,250 S/. 23,250
Vigilancia (brinda una empresa) S/. 650 S/. 650 S/. 650 S/. 650
Útiles de oficina S/. 95 S/. 95 S/. 95 S/. 95
Serv.contables (Empresa exter S/. 1,280 S/. 1,280 S/. 1,280 S/. 1,280
Gastos operativos S/. 152,505 S/. 163,608 S/. 163,608 S/. 163,608

IGV 18% CF S/. 3,281 S/. 3,281 S/. 3,281 S/. 3,281

Pago de Gastos operativos S/. 132,536 S/. 143,639 S/. 143,639 S/. 143,639

8 Presupuesto de Impuestos
Enero Febrero Marzo Abril
Presupuesto de IGV
IGV Debito fiscal S/. 122,400 S/. 123,624 S/. 132,664 S/. 133,991
IGV Crédito fiscal S/. 76,707 S/. 80,623 S/. 86,083 S/. 86,911
pliación del almacén CF S/. 13,500
Total IGV del mes - 45,693 - 43,001 - 33,081 - 47,079

Presupuesto de IR
Pago a cta del IR 1.50% 10,200 10,302 11,055 11,166
sobre las ventas
al impuestos del mes 55,893 53,303 44,136 58,245

Pago de impuestos 55,893 53,303 44,136

8 Estado de Resultados Presupuestado

Enero Febrero Marzo Abril

Ventas S/. 680,000 S/. 686,800 S/. 737,022 S/. 744,392

Costo de Ventas S/. 399,932 S/. 426,950 S/. 456,981 S/. 463,915
Utilidad Bruta S/. 280,068 S/. 259,850 S/. 280,041 S/. 280,478
Gtos Operativos S/. 152,505 S/. 163,608 S/. 163,608 S/. 163,608
Utilidad Operativa S/. 127,563 S/. 96,242 S/. 116,433 S/. 116,870

9 Flujo de Caja Enero Febrero Marzo Abril

Flujo Operativo
Ingresos
Cobros S/. 123,230 S/. 802,400 S/. 810,424 S/. 869,686
Total ingresos S/. 123,230 S/. 802,400 S/. 810,424 S/. 869,686
Egresos
Pago a proveedores S/. 80,300 S/. 165,650 S/. 481,352 S/. 507,022
Gastos + IGV S/. 132,536 S/. 143,639 S/. 143,639 S/. 143,639
Pago de impuestos S/. - S/. 55,893 S/. 53,303 S/. 44,136
Total egresos S/. 212,836 S/. 365,182 S/. 678,293 S/. 694,796
 Superávit (Déficit) O S/. -89,606 S/. 437,219 S/. 132,131 S/. 174,890

Flujo de Inversión
Ampliación de local S/. -88,500
Flujo de inversión S/. - S/. - S/. -88,500 S/. -

Flujo de financiamiento
Aporte S/. 35,000
Flujo de financiamie S/. - S/. - S/. 35,000 S/. -

Flujo neto S/. -89,606 S/. 437,219 S/. 78,631 S/. 174,890
Saldo Inicial de caja S/. 145,000 S/. 55,395 S/. 492,613 S/. 571,244
Saldo Final de caja S/. 55,395 S/. 492,613 S/. 571,244 S/. 746,134
Mayo Junio Julio Agosto Septiembre Octubre

885 893 902 911 920 930

S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850
S/. 751,836 S/. 759,355 S/. 766,948 S/. 774,618 S/. 782,364 S/. 790,188
S/. 135,331 S/. 136,684 S/. 138,051 S/. 139,431 S/. 140,826 S/. 142,234
S/. 887,167 S/. 896,039 S/. 904,999 S/. 914,049 S/. 923,189 S/. 932,421

Mayo Junio Julio Agosto Septiembre Octubre

878,383 887,167 896,039 904,999 914,049 923,189

S/. 878,383 S/. 887,167 S/. 896,039 S/. 904,999 S/. 914,049 S/. 923,189

Mayo Junio Julio Agosto Septiembre Octubre

885 893 902 911 920 930
89 90 91 92 93 94
88 89 90 91 92 93
885 894 903 912 921 931
S/. 530 S/. 530 S/. 530 S/. 530 S/. 530 S/. 530
S/. 469,261 S/. 473,954 S/. 478,693 S/. 483,480 S/. 488,315 S/. 493,198
S/. 84,467 S/. 85,312 S/. 86,165 S/. 87,026 S/. 87,897 S/. 88,776
S/. 553,728 S/. 559,265 S/. 564,858 S/. 570,506 S/. 576,211 S/. 581,974

Mayo Junio Julio Agosto Septiembre Octubre

S/. 542,817 S/. 548,245 S/. 553,728 S/. 559,265 S/. 564,858 S/. 570,506
S/. 542,817 S/. 548,245 S/. 553,728 S/. 559,265 S/. 564,858 S/. 570,506

Febrero Marzo Abril

497 426,950 867 527 456,981 876

Mayo Junio Julio Agosto Septiembre Octubre

S/. 13,500 S/. 13,500 S/. 13,500 S/. 13,500 S/. 13,500 S/. 13,500
S/. 64,515 S/. 64,515 S/. 64,515 S/. 64,515 S/. 64,515 S/. 64,515
S/. 57,618 S/. 57,618 S/. 57,618 S/. 57,618 S/. 57,618 S/. 57,618
S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900
S/. 800 S/. 800 S/. 800 S/. 800 S/. 800 S/. 800
S/. 23,250 S/. 23,250 S/. 23,250 S/. 23,250 S/. 23,250 S/. 23,250
S/. 650 S/. 650 S/. 650 S/. 650 S/. 650 S/. 650
S/. 95 S/. 95 S/. 95 S/. 95 S/. 95 S/. 95
S/. 1,280 S/. 1,280 S/. 1,280 S/. 1,280 S/. 1,280 S/. 1,280
S/. 163,608 S/. 163,608 S/. 163,608 S/. 163,608 S/. 163,608 S/. 163,608

S/. 3,281 S/. 3,281 S/. 3,281 S/. 3,281 S/. 3,281 S/. 3,281

S/. 143,639 S/. 143,639 S/. 143,639 S/. 143,639 S/. 143,639 S/. 143,639

Mayo Junio Julio Agosto Septiembre Octubre

S/. 135,331 S/. 136,684 S/. 138,051 S/. 139,431 S/. 140,826 S/. 142,234
S/. 87,747 S/. 88,592 S/. 89,445 S/. 90,307 S/. 91,177 S/. 92,056

- 47,583 - 48,092 - 48,605 - 49,124 - 49,648 - 50,178

11,278 11,390 11,504 11,619 11,735 11,853

58,861 59,482 60,110 60,744 61,384 62,030

58,245 58,861 59,482 60,110 60,744 61,384

Mayo Junio Julio Agosto Septiembre Octubre

S/. 751,836 S/. 759,355 S/. 766,948 S/. 774,618 S/. 782,364 S/. 790,188
S/. 468,770 S/. 473,478 S/. 478,215 S/. 482,997 S/. 487,827 S/. 492,705
S/. 283,066 S/. 285,877 S/. 288,734 S/. 291,621 S/. 294,537 S/. 297,482
S/. 163,608 S/. 163,608 S/. 163,608 S/. 163,608 S/. 163,608 S/. 163,608
S/. 119,458 S/. 122,269 S/. 125,126 S/. 128,013 S/. 130,929 S/. 133,874

Mayo Junio Julio Agosto Septiembre Octubre

S/. 878,383 S/. 887,167 S/. 896,039 S/. 904,999 S/. 914,049 S/. 923,189
S/. 878,383 S/. 887,167 S/. 896,039 S/. 904,999 S/. 914,049 S/. 923,189

S/. 542,817 S/. 548,245 S/. 553,728 S/. 559,265 S/. 564,858 S/. 570,506
S/. 143,639 S/. 143,639 S/. 143,639 S/. 143,639 S/. 143,639 S/. 143,639
S/. 58,245 S/. 58,861 S/. 59,482 S/. 60,110 S/. 60,744 S/. 61,384
S/. 744,701 S/. 750,745 S/. 756,848 S/. 763,013 S/. 769,240 S/. 775,529
S/. 133,682 S/. 136,422 S/. 139,190 S/. 141,986 S/. 144,809 S/. 147,661

S/. - S/. - S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. - S/. - S/. -

S/. 133,682 S/. 136,422 S/. 139,190 S/. 141,986 S/. 144,809 S/. 147,661
S/. 746,134 S/. 879,816 S/. 1,016,238 S/. 1,155,428 S/. 1,297,414 S/. 1,442,223
S/. 879,816 S/. 1,016,238 S/. 1,155,428 S/. 1,297,414 S/. 1,442,223 S/. 1,589,884
Noviembre Diciembre Enero Total

939 948 958

S/. 850 S/. 850
S/. 798,089 S/. 806,070 S/. 9,077,683 Va al ER
S/. 143,656 S/. 145,093
S/. 941,746 S/. 951,163

Noviembre Diciembre Total

932,421 941,746
S/. 932,421 S/. 941,746 Va al flujo de caja
S/. 951,163 Va al ESF Saldo CxC

Noviembre Diciembre Enero

939 948 958
95 96
94 95
940 949
S/. 530 S/. 530
S/. 498,130 S/. 503,111
S/. 89,663 S/. 90,560
S/. 587,793 S/. 593,671

Noviembre Diciembre

S/. 576,211 S/. 581,974

S/. 576,211 S/. 581,974 Va al FC
1,181,464 Va al ESF

Abril Mayo Junio

530 463,915 885 530 468,770.45 893

Noviembre Diciembre
S/. 13,500 S/. 13,500
S/. 64,515 S/. 64,515
S/. 57,618 S/. 57,618
S/. 1,900 S/. 1,900
S/. 800 S/. 800
S/. 23,250 S/. 23,250
S/. 650 S/. 650
S/. 95 S/. 95
S/. 1,280 S/. 1,280
S/. 163,608 S/. 163,608 1,952,193 Va al ER

S/. 3,281 S/. 3,281

S/. 143,639 S/. 143,639

Noviembre Diciembre

S/. 143,656 S/. 145,093

S/. 92,944 S/. 93,841

- 50,712 - 51,252

11,971 12,091

62,684 63,343 Impuesto por pagar Va al ESF

62,030 62,684 Va al flujo de caja

Noviembre Diciembre Total

S/. 798,089 S/. 806,070 S/. 9,077,683

S/. 497,632 S/. 502,609 S/. 5,632,011 62%
S/. 300,457 S/. 303,462 S/. 3,445,672
S/. 163,608 S/. 163,608 S/. 1,952,193
S/. 136,849 S/. 139,854 S/. 1,493,479 16%

Noviembre Diciembre

S/. 932,421 S/. 941,746

S/. 932,421 S/. 941,746

S/. 576,211 S/. 581,974

S/. 143,639 S/. 143,639
S/. 62,030 S/. 62,684
S/. 781,880 S/. 788,296
S/. 150,541 S/. 153,450

S/. - S/. -

S/. - S/. -

S/. 150,541 S/. 153,450

S/. 1,589,884 S/. 1,740,425
S/. 1,740,425 S/. 1,893,875 Va al ESF
 IGV POR PAGAR
- +
COMPRO VENTAS
Crédito fiscal Débito fiscal

Junio Julio Agosto

530 473,478 902 530 478,215 911 530
Agosto Septiembre Octubre
482,997 920 530 487,827 930 530 492,705
 Noviembre Diciembre
939 530 497,632 948 530 502,609