Final Practica de Presupuesto Vida y Exito 2008
Final Practica de Presupuesto Vida y Exito 2008
Final Practica de Presupuesto Vida y Exito 2008
FACTORES DE CAMBIO
cambio en el deseño 150
Fuerzas economicas
16.7.1 poder adquisitivo 19.5% -10246
Influencia de la admon
16.1.8 nueva fijacion de precios 53
Factores favorables
16.2.4 asocion
asociacon gremial 150
150
Factores desfavorables
16.2.4 reparacion puente -450
16.2.6 cambio de clima -1800
-2250
FACTORES DE CAMBIO
16.2.4 modificacion plan venas sector sur 150
16.2.7 apertura nueva tienda sector oriente 600
CORRIENTES DE CRECIMIENTO
impulso del evento 18%
VENTAS DESPUES DE FACTORES 40999
Fuerzas economicas
16.2.1 politica monetaria aumento del 18% 7623
Influencia de la admon
16.2.5 innovacion contenido distr. Del norte 900
16.2.2 campaña publicitaria 750
1 Ventas Unidades Precio Venta Total Contado 30% 30 días 20% 60 días 30% 90 días 20% Total Crédito IVA 12%
Enero 42,349 22.50 952,859.48 285,857.84 190,571.90 285,857.84 190,571.90 667,001.63 114,343.14
Febrero 50,272 24.00 1,206,532.46 361,959.74 241,306.49 361,959.74 241,306.49 844,572.72 144,783.90
Marzo 48,000 25.50 1,224,000.00 367,200.00 244,800.00 367,200.00 244,800.00 856,800.00 146,880.00
Abril 52,500 27.00 1,417,500.00 425,250.00 283,500.00 425,250.00 283,500.00 992,250.00 170,100.00
Mayo 45,000 28.50 1,282,500.00 384,750.00 256,500.00 384,750.00 256,500.00 897,750.00 153,900.00
Junio 49,500 30.00 1,485,000.00 445,500.00 297,000.00 445,500.00 297,000.00 1,039,500.00 178,200.00
Julio 46,500 31.50 1,464,750.00 439,425.00 292,950.00 439,425.00 292,950.00 1,025,325.00 175,770.00
Agosto 49,500 33.00 1,633,500.00 490,050.00 326,700.00 490,050.00 326,700.00 1,143,450.00 196,020.00
Septiembre 48,000 34.50 1,656,000.00 496,800.00 331,200.00 496,800.00 331,200.00 1,159,200.00 198,720.00
Octubre 52,500 36.00 1,890,000.00 567,000.00 378,000.00 567,000.00 378,000.00 1,323,000.00 226,800.00
Noviembre 51,000 37.50 1,912,500.00 573,750.00 382,500.00 573,750.00 382,500.00 1,338,750.00 229,500.00
Diciembre 49,500 39.00 1,930,500.00 579,150.00 386,100.00 579,150.00 386,100.00 1,351,350.00 231,660.00
Totales 111,000.00 262,571.90 587,164.33 797,331.63 892,006.49 926,550.00 965,250.00 994,950.00 1,063,125.00 1,114,200.00 1,201,500.00 1,280,700.00 10,196,349.35 2,685,600.00
5 Cuentas incobrables
Total 50%
Mes Ventas 60 días 30% 90 días 20% incobrable
Noviembre--07 120,000.00 27,000.00 27,000.00
Diciembre--07 130,000.00 45,000.00 45,000.00
Cta. Incobrable 72,000.00
6 Integración de Proveedores
Mes Compra Contado 30% 30 días 50% 60 días 20% Total Credito IVA 12%
Enero 571,715.68 171,514.71 285,857.84 114,343.14 400,200.98 68,605.88
Febrero 784,246.10 235,273.83 392,123.05 156,849.22 548,972.27 94,109.53
Marzo 856,800.00 257,040.00 428,400.00 171,360.00 599,760.00 102,816.00
Abril 1,063,125.00 318,937.50 531,562.50 212,625.00 744,187.50 127,575.00
Mayo 1,026,000.00 307,800.00 513,000.00 205,200.00 718,200.00 123,120.00
Junio 1,188,000.00 356,400.00 594,000.00 237,600.00 831,600.00 142,560.00
Julio 1,171,800.00 351,540.00 585,900.00 234,360.00 820,260.00 140,616.00
Agosto 1,306,800.00 392,040.00 653,400.00 261,360.00 914,760.00 156,816.00
Septiembre 1,324,800.00 397,440.00 662,400.00 264,960.00 927,360.00 158,976.00
Octubre 1,323,000.00 396,900.00 661,500.00 264,600.00 926,100.00 158,760.00
Noviembre 1,530,000.00 459,000.00 765,000.00 306,000.00 1,071,000.00 183,600.00
Diciembre 1,447,875.00 434,362.50 723,937.50 289,575.00 1,013,512.50 173,745.00
8 Compra de maquinaria
Valor de maquinaria 375,000.00
Enganche -75,000.00
Saldo pagadero 5 años 300,000.00
Cuotas mensuales 5,000.00
Totales 102,600.00 339,857.84 506,466.19 585,249.22 702,922.50 725,625.00 799,200.00 823,500.00 887,760.00 923,760.00 926,460.00 1,029,600.00 8,353,000.75 1,319,512.50
10 Movimiento de IVA
Mes Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
IVA debito 114,343.14 144,783.90 146,880.00 170,100.00 153,900.00 178,200.00 175,770.00 196,020.00 198,720.00 226,800.00 229,500.00 231,660.00 2,166,677.03
menos IVA crédito 68,605.88 94,109.53 102,816.00 127,575.00 123,120.00 142,560.00 140,616.00 156,816.00 158,976.00 158,760.00 183,600.00 173,745.00 1,631,299.41
Diferencia 45,737.25 50,674.36 44,064.00 42,525.00 30,780.00 35,640.00 35,154.00 39,204.00 39,744.00 68,040.00 45,900.00 57,915.00 535,377.62
febrero marzo abril mayo junio julio agosto septiembre octubre noviembre diciembre
saldo al 31 dic 2007 15,000.00 saldo al 31 dic 2008 57,915.00
11 Gastos de Ventas
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas Presupuestadas 952,859.48 1,206,532.46 1,224,000.00 1,417,500.00 1,282,500.00 1,485,000.00 1,464,750.00 1,633,500.00 1,656,000.00 1,890,000.00 1,912,500.00 1,930,500.00 18,055,641.93
Comisiones 5% 47,642.97 60,326.62 61,200.00 70,875.00 64,125.00 74,250.00 73,237.50 81,675.00 82,800.00 94,500.00 95,625.00 96,525.00 902,782.10
Publicidad 10% 95,285.95 120,653.25 122,400.00 141,750.00 128,250.00 148,500.00 146,475.00 163,350.00 165,600.00 189,000.00 191,250.00 193,050.00 1,805,564.19
Varios 1% 9,528.59 12,065.32 12,240.00 14,175.00 12,825.00 14,850.00 14,647.50 16,335.00 16,560.00 18,900.00 19,125.00 19,305.00 180,556.42
Prestaciones s/ventas 2,382.15 3,016.33 3,060.00 3,543.75 3,206.25 3,712.50 3,661.88 4,083.75 4,140.00 4,725.00 4,781.25 4,826.25 45,139.10
IGSS Pat. 12.67% 6,036.36 7,643.38 7,754.04 8,979.86 8,124.64 9,407.48 9,279.19 10,348.22 10,490.76 11,973.15 12,115.69 12,229.72 114,382.49
Depreciacion Maquinari 10,587.25 12,568.00 12,000.00 13,125.00 11,250.00 12,375.00 11,625.00 12,375.00 12,000.00 13,125.00 12,750.00 12,375.00 146,155.25
Totales 171,463.28 216,272.91 218,654.04 252,448.61 227,780.89 263,094.98 258,926.07 288,166.97 291,590.76 332,223.15 335,646.94 338,310.97 3,194,579.56
12 Gastos Operacionales
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Sueldos 45,000.00 45,000.00 45,000.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 600,750.00
Gts. Generales 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 108,000.00
Alquileres 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 162,000.00
Energía Elec 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 36,000.00
Mantenimie 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000.00
Papelería 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 42,000.00
Suscripciones 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 18,000.00
Prestaciones 29.33% 13,198.50 13,198.50 13,198.50 15,178.28 15,178.28 15,178.28 15,178.28 15,178.28 15,178.28 15,178.28 15,178.28 15,178.28 176,199.98
IGSS Pat. 12.67% 5,701.50 5,701.50 5,701.50 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 76,115.03
Depreciacion Mobiliario 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 66,000.00
Depreciacion Vehiculos 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 70,000.00
Seguros 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000.00
Amortizacion Gtos orga 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Totales 119,733.33 119,733.33 119,733.33 129,318.33 129,318.33 129,318.33 129,318.33 129,318.33 129,318.33 129,318.33 129,318.33 129,318.33 1,523,065.00
Otros Gastos
Interese sobre prestamo 5,000.00 5,000.00 4,375.00 4,375.00 4,375.00 3,750.00 3,750.00 3,750.00 3,125.00 3,125.00 3,125.00 2,500.00 46,250.00
Documentos descontados 37,800.00 38,250.00 38,610.00 114,660.00
gtos cuentas incobrables 72,000.00 46,170.00 118,170.00
Totales 5,000.00 77,000.00 4,375.00 4,375.00 4,375.00 3,750.00 3,750.00 3,750.00 3,125.00 40,925.00 41,375.00 87,280.00 279,080.00
13 Cuotas IGSS
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Sueldos Operacionales 45,000.00 45,000.00 45,000.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 51,750.00 600,750.00
Comisiones s/ventas 47,642.97 60,326.62 61,200.00 70,875.00 64,125.00 74,250.00 73,237.50 81,675.00 82,800.00 94,500.00 95,625.00 96,525.00 902,782.10
Sub-total 92,642.97 105,326.62 106,200.00 122,625.00 115,875.00 126,000.00 124,987.50 133,425.00 134,550.00 146,250.00 147,375.00 148,275.00 1,503,532.10
IGSS Pat. 12.67% oper 5,701.50 5,701.50 5,701.50 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 6,556.73 76,115.03
IGSS Pat. 12.67% vent 6,036.36 7,643.38 7,754.04 8,979.86 8,124.64 9,407.48 9,279.19 10,348.22 10,490.76 11,973.15 12,115.69 12,229.72 114,382.49
IGSS Lab. 4.83% oper 2,173.50 2,173.50 2,173.50 2,499.53 2,499.53 2,499.53 2,499.53 2,499.53 2,499.53 2,499.53 2,499.53 2,499.53 29,016.23
IGSS Lab. 4.83% vtas 2,301.16 2,913.78 2,955.96 3,423.26 3,097.24 3,586.28 3,537.37 3,944.90 3,999.24 4,564.35 4,618.69 4,662.16 43,604.38
Sueldo Liquido operacio 42,826.50 42,826.50 42,826.50 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 571,733.78
Sueldo Liquido ventas 45,341.82 57,412.85 58,244.04 67,451.74 61,027.76 70,663.73 69,700.13 77,730.10 78,800.76 89,935.65 91,006.31 91,862.84 859,177.72
IGSS POR PAGAR 16,212.52 18,432.16 18,585.00 21,459.38 20,278.13 22,050.00 21,872.81 23,349.38 23,546.25 25,593.75 25,790.63 25,948.13 263,118.12
febrero marzo abril mayo junio julio agosto septiembre octubre noviembre diciembre
saldo al 31 dic 07 cuota 6,000.00
saldo al 31 dic 07 cuota 1,500.00 saldo al 31 dic 08 cuota igss 25,948.13 B/G
14 Amortización Préstamo
Mes Valor original Amortización Saldo Tasa Intereses
Enero 300,000.00 0.00 300,000.00 20% 5,000.00
Febrero 0.00 300,000.00 20% 5,000.00
Marzo 37,500.00 262,500.00 20% 4,375.00
Abril 0.00 262,500.00 20% 4,375.00
Mayo 0.00 262,500.00 20% 4,375.00
Junio 37,500.00 225,000.00 20% 3,750.00
Julio 0.00 225,000.00 20% 3,750.00
Agosto 0.00 225,000.00 20% 3,750.00
Septiembre 37,500.00 187,500.00 20% 3,125.00
Octubre 0.00 187,500.00 20% 3,125.00
Noviembre 0.00 187,500.00 20% 3,125.00
Diciembre 37,500.00 150,000.00 20% 2,500.00
Egresos Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Compras Contado 171,514.71 235,273.83 257,040.00 318,937.50 307,800.00 356,400.00 351,540.00 392,040.00 397,440.00 396,900.00 459,000.00 434,362.50 4,078,248.54
Pago Proveedor 102,600.00 339,857.84 506,466.19 585,249.22 702,922.50 725,625.00 799,200.00 823,500.00 887,760.00 923,760.00 926,460.00 1,029,600.00 8,353,000.75
IVA crédito 68,605.88 94,109.53 102,816.00 127,575.00 123,120.00 142,560.00 140,616.00 156,816.00 158,976.00 158,760.00 183,600.00 173,745.00 1,631,299.41
Sueldo Liiquido operati 42,826.50 42,826.50 42,826.50 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 49,250.48 571,733.78
Comisiones liquido vent 45,341.82 57,412.85 58,244.04 67,451.74 61,027.76 70,663.73 69,700.13 77,730.10 78,800.76 89,935.65 91,006.31 91,862.84 859,177.72
Gts. Generales 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 108,000.00
Alquileres 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 13,500.00 162,000.00
Energía Elec 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 36,000.00
Mantenimie 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000.00
Papelería 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 42,000.00
Suscripciones 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 18,000.00
Publicidad 10% 95,285.95 120,653.25 122,400.00 141,750.00 128,250.00 148,500.00 146,475.00 163,350.00 165,600.00 189,000.00 191,250.00 193,050.00 1,805,564.19
Varios 1% 9,528.59 12,065.32 12,240.00 14,175.00 12,825.00 14,850.00 14,647.50 16,335.00 16,560.00 18,900.00 19,125.00 19,305.00 180,556.42
Maquinaria 75,000.00 75,000.00
Abonos Maquinaria 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 60,000.00
Abono Préstamo 37,500.00 37,500.00 37,500.00 37,500.00 150,000.00
Intereses s/Prestamo 5,000.00 5,000.00 4,375.00 4,375.00 4,375.00 3,750.00 3,750.00 3,750.00 3,125.00 3,125.00 3,125.00 2,500.00 46,250.00
Iva por pagar 15,000.00 45,737.25 50,674.36 44,064.00 42,525.00 30,780.00 35,640.00 35,154.00 39,204.00 39,744.00 68,040.00 45,900.00 492,462.62
Cuota IGSS 7,500.00 16,212.52 18,432.16 18,585.00 21,459.38 20,278.13 22,050.00 21,872.81 23,349.38 23,546.25 25,593.75 25,790.63 244,669.99
0.00
Totales 678,203.45 1,009,148.90 1,253,014.25 1,411,412.93 1,493,555.11 1,640,157.33 1,672,869.10 1,779,798.39 1,897,565.61 1,932,921.38 2,056,450.54 2,142,866.44 18,967,963.42
16 Movimiento de Caja
Egresos Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre
Saldo ant. 165,000.00 -2,002.47 -241,835.84 -393,605.75 -412,337.05 -475,235.67 -565,143.00 -657,567.10 -756,345.49 -895,266.10 -579,987.47 -287,438.01
Movimiento del mes -167,002.47 -239,833.37 -151,769.91 -18,731.30 -62,898.62 -89,907.32 -92,424.10 -98,778.39 -138,920.61 315,278.63 292,549.46 296,133.56
Saldo final -2,002.47 -241,835.84 -393,605.75 -412,337.05 -475,235.67 -565,143.00 -657,567.10 -756,345.49 -895,266.10 -579,987.47 -287,438.01 8,695.55
9 seguros Inventarios
Saldo anterior 54,000.00 Concepto Total
menos amortizacion -54,000.00 saldo inicial 180,000.00
Saldo Final 0 Compras 13,594,161.78
Costo Vtas. 9,930,603.06
Saldo Final 3,843,558.72
12 Compra de maquinaria
Valor de maquinaria 375,000.00
Enganche -75,000.00
abonos -60,000.00
Cuentas por pagar 240,000.00
Amotizacion Amortización
Deprec. Deprec. Seguros Gtos
Maquinaria Deprec. Vehiculos Pagados por organización
Meses Producción Factor unidades prod Mobiliario 20% Factor numeros dig anticipado 20%
330,000.00 210,000.00 54,000.00 300,000.00
Enero 42,349 0.25 10,587.25 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Febrero 50,272 0.25 12,568.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Marzo 48,000 0.25 12,000.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Abril 52,500 0.25 13,125.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Mayo 45,000 0.25 11,250.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Junio 49,500 0.25 12,375.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Julio 46,500 0.25 11,625.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Agosto 49,500 0.25 12,375.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Septiembre 48,000 0.25 12,000.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Octubre 52,500 0.25 13,125.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Noviembre 51,000 0.25 12,750.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
Diciembre 49,500 0.25 12,375.00 5,500.00 0.03 5,833.33 4,500.00 5,000.00
2 Costo de Ventas
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas 952,859.48 1,206,532.46 1,224,000.00 1,417,500.00 1,282,500.00 1,485,000.00 1,464,750.00 1,633,500.00 1,656,000.00 1,890,000.00 1,912,500.00 1,930,500.00 18,055,641.93
Factor 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55
Costo Vtas. 524,072.71 663,592.85 673,200.00 779,625.00 705,375.00 816,750.00 805,612.50 898,425.00 910,800.00 1,039,500.00 1,051,875.00 1,061,775.00 9,930,603.06
3 Inventarios
Concepto Total
saldo inicial 180,000.00
Compras 13,594,161.78
Costo Vtas. 9,930,603.06
Saldo Final 3,843,558.72
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas 952,859 1,206,532 1,224,000 1,417,500 1,282,500 1,485,000 1,464,750 1,633,500 1,656,000 1,890,000 1,912,500 1,930,500 18,055,642
Costo de Ventas 524,073 663,593 673,200 779,625 705,375 816,750 805,613 898,425 910,800 1,039,500 1,051,875 1,061,775 9,930,603
Margen Bruto 428,787 542,940 550,800 637,875 577,125 668,250 659,137 735,075 745,200 850,500 860,625 868,725 8,125,039
Gastos de Ventas
Comisiones 47,643 60,327 61,200 70,875 64,125 74,250 73,238 81,675 82,800 94,500 95,625 96,525 902,782
Prestaciones 2,382 3,016 3,060 3,544 3,206 3,713 3,662 4,084 4,140 4,725 4,781 4,826 45,139
cuota pat igss 6,036 7,643 7,754 8,980 8,125 9,407 9,279 10,348 10,491 11,973 12,116 12,230 114,382
Publicidad 95,286 120,653 122,400 141,750 128,250 148,500 146,475 163,350 165,600 189,000 191,250 193,050 1,805,564
Dep. Maquinaria 10,587 12,568 12,000 13,125 11,250 12,375 11,625 12,375 12,000 13,125 12,750 12,375 146,155
Varios 9,529 12,065 12,240 14,175 12,825 14,850 14,648 16,335 16,560 18,900 19,125 19,305 180,556
Total Gastos Ventas 171,463 216,273 218,654 252,449 227,781 263,095 258,926 288,167 291,591 332,223 335,647 338,311 3,194,580
Ganancia en Ventas 257,323 326,667 332,146 385,426 349,344 405,155 400,211 446,908 453,609 518,277 524,978 530,414 4,930,459
Gastos de Operación
Sueldos 45,000 45,000 45,000 51,750 51,750 51,750 51,750 51,750 51,750 51,750 51,750 51,750 600,750
Prestaciones 13,199 13,199 13,199 15,178 15,178 15,178 15,178 15,178 15,178 15,178 15,178 15,178 176,200
cuota pat igss 5,702 5,702 5,702 6,557 6,557 6,557 6,557 6,557 6,557 6,557 6,557 6,557 76,115
Gts. Generales 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 108,000
Alquileres 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 162,000
Energía Elec 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000
Mantenimiento 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 54,000
Papelería 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Suscripciones 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Dep. Mob y Equipo 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 66,000
Dep. Vehiculos 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 70,000
Seguros 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 54,000
Amortización 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000
Total Gastos Admón. 119,733 119,733 119,733 129,318 129,318 129,318 129,318 129,318 129,318 129,318 129,318 129,318 1,523,065
Ganancia en Operació 137,590 206,933 212,413 256,108 220,026 275,837 270,893 317,590 324,291 388,959 395,660 401,096 3,407,394
Otros Gastos
Intereses sobre presta 5,000 5,000 4,375 4,375 4,375 3,750 3,750 3,750 3,125 3,125 3,125 2,500 46,250
Descuento Documentos 0 0 0 0 0 0 0 0 0 37,800 38,250 38,610 114,660
Ctas. Incobrables 0 72,000 0 0 0 0 0 0 0 0 0 46,170 118,170
Total Otros Gastos 5,000 77,000 4,375 4,375 4,375 3,750 3,750 3,750 3,125 40,925 41,375 87,280 279,080
Ganancia antes Impto. 132,590 129,933 208,038 251,733 215,651 272,087 267,143 313,840 321,166 348,034 354,285 313,816 3,128,314
ISR 31% -41,103 -40,279 -64,492 -78,037 -66,852 -84,347 -82,814 -97,290 -99,561 -107,890 -109,828 -97,283 -969,777
Ganacia despues de Imp 91,487 89,654 143,546 173,696 148,799 187,740 184,329 216,549 221,604 240,143 244,456 216,533 2,158,537
Reserva Legal 5% -4,574 -4,483 -7,177 -8,685 -7,440 -9,387 -9,216 -10,827 -11,080 -12,007 -12,223 -10,827 -107,927
Ganancia del Ejercicio 86,913 85,171 136,369 165,011 141,359 178,353 175,112 205,722 210,524 228,136 232,234 205,706 2,050,610
Saldo
Cuenta Saldo Inicial Debe Haber Presupuestado
Activo No Corriente
Mobiliario y Equipo 330,000 330,000
Vehiculos 210,000 210,000
Maquinaria 375,000 375,000
Gastos de Organización 300,000 300,000
Activo Corriente
Seguros 54,000 54,000 0
Inventario 180,000 13,594,162 9,930,603 3,843,559
Cuentas por cobrar 315,000 12,638,949 11,414,949 1,539,000
Caja y Bancos 165,000 18,811,659 18,967,963 8,696
TOTAL ACTIVO 1,554,000 45,419,770 40,367,516 6,606,254
Patrimonio
Capital 750,000 750,000
Reserva Legal 107,927 107,927
Utilidades Acumuladas 132,900 132,900
Ganancia del Ejercicio 2,050,610 2,050,610
Pasivo No Corriente
Prestamo bancario 300,000 150,000 150,000
Dep. Acum. Mob y Equipo 66,000 66,000 132,000
Dep. Acum. Vehiculos 63,000 70,000 133,000
Dep. Acum. Maquinaria 146,155 146,155
Amortización Gts. Org. 60,000 60,000 120,000
Estimacion ctas incobrables 46,170 46,170
Pasivo Corriente
Proveedores 156,600 8,353,001 9,515,913 1,319,513
Iva por pagar 15,000 2,123,762 2,166,677 57,915
ISR por pagar 969,777 969,777
Prestaciones Lab.por Pagar 221,339 221,339
Cuotas IGSS por pagar 7,500 244,670 263,118 25,948
Cuentas por pagar 3,000 36,000 36,000 3,000
Acreedores 135,000 375,000 240,000
TOTAL PATRIMONIO Y PASIVO 1,554,000 11,042,433 16,094,687 6,606,254 0 0 0
DISTRIBUCION DEL PRESUPUESTO DE VENTAS POR REGION
1 MES VENTAS NORTE 20% SUR 30% ORIENTE 15% OCCIDENTE 35% TOTAL 100%
Enero 952,859.48 190,571.90 285,857.84 142,928.92 333,500.82 952,859.47
Febrero 1,206,532.46 241,306.49 361,959.74 180,979.87 422,286.36 1,206,532.46
Marzo 1,224,000.00 244,800.00 367,200.00 183,600.00 428,400.00 1,224,000.00
Abril 1,417,500.00 283,500.00 425,250.00 212,625.00 496,125.00 1,417,500.00
Mayo 1,282,500.00 256,500.00 384,750.00 192,375.00 448,875.00 1,282,500.00
Junio 1,485,000.00 297,000.00 445,500.00 222,750.00 519,750.00 1,485,000.00
Julio 1,464,750.00 292,950.00 439,425.00 219,712.50 512,662.50 1,464,750.00
Agosto 1,633,500.00 326,700.00 490,050.00 245,025.00 571,725.00 1,633,500.00
Septiembre 1,656,000.00 331,200.00 496,800.00 248,400.00 579,600.00 1,656,000.00
Octubre 1,890,000.00 378,000.00 567,000.00 283,500.00 661,500.00 1,890,000.00
Noviembre 1,912,500.00 382,500.00 573,750.00 286,875.00 669,375.00 1,912,500.00
Diciembre 1,930,500.00 386,100.00 579,150.00 289,575.00 675,675.00 1,930,500.00
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas 190,572 241,306 244,800 283,500 256,500 297,000 292,950 326,700 331,200 378,000 382,500 386,100 3,611,128
Costo de Ventas 104,815 132,719 134,640 155,925 141,075 163,350 161,123 179,685 182,160 207,900 210,375 212,355 1,986,121
Margen Bruto 85,757 108,588 110,160 127,575 115,425 133,650 131,827 147,015 149,040 170,100 172,125 173,745 1,625,008
Gastos de Ventas
Comisiones 9,529 12,065 12,240 14,175 12,825 14,850 14,648 16,335 16,560 18,900 19,125 19,305 180,556
Prestaciones 476 603 612 709 641 743 732 817 828 945 956 965 9,028
cuota pat igss 1,207 1,529 1,551 1,796 1,625 1,881 1,856 2,070 2,098 2,395 2,423 2,446 22,876
Publicidad 19,057 24,131 24,480 28,350 25,650 29,700 29,295 32,670 33,120 37,800 38,250 38,610 361,113
Dep. Maquinaria 2,117 2,514 2,400 2,625 2,250 2,475 2,325 2,475 2,400 2,625 2,550 2,475 29,231
Varios 1,906 2,413 2,448 2,835 2,565 2,970 2,930 3,267 3,312 3,780 3,825 3,861 36,111
Total Gastos Ventas 34,293 43,255 43,731 50,490 45,556 52,619 51,785 57,633 58,318 66,445 67,129 67,662 638,916
Ganancia en Ventas 51,465 65,333 66,429 77,085 69,869 81,031 80,042 89,382 90,722 103,655 104,996 106,083 986,092
Gastos de Operación
Sueldos 9,000 9,000 9,000 10,350 10,350 10,350 10,350 10,350 10,350 10,350 10,350 10,350 120,150
Prestaciones 2,640 2,640 2,640 3,036 3,036 3,036 3,036 3,036 3,036 3,036 3,036 3,036 35,240
cuota pat igss 1,140 1,140 1,140 1,311 1,311 1,311 1,311 1,311 1,311 1,311 1,311 1,311 15,223
Gts. Generales 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600
Alquileres 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 32,400
Energía Elec 600 600 600 600 600 600 600 600 600 600 600 600 7,200
Mantenimiento 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Papelería 700 700 700 700 700 700 700 700 700 700 700 700 8,400
Suscripciones 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Dep. Mob y Equipo 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 13,200
Dep. Vehiculos 1,167 1,167 1,167 1,167 1,167 1,167 1,167 1,167 1,167 1,167 1,167 1,167 14,000
Seguros 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Amortización 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Total Gastos Admón. 23,947 23,947 23,947 25,864 25,864 25,864 25,864 25,864 25,864 25,864 25,864 25,864 304,613
Ganancia en Operación 27,518 41,387 42,483 51,222 44,005 55,167 54,179 63,518 64,858 77,792 79,132 80,219 681,479
Otros Gastos
Intereses sobre prestamo 1,000 1,000 875 875 875 750 750 750 625 625 625 500 9,250
Descuento Documentos 0 0 0 0 0 0 0 0 0 7,560 7,650 7,722 22,932
Ctas. Incobrables 0 14,400 0 0 0 0 0 0 0 0 0 9,234 23,634
Total Otros Gastos 1,000 15,400 875 875 875 750 750 750 625 8,185 8,275 17,456 55,816
Ganancia antes Impto. 26,518 25,987 41,608 50,347 43,130 54,417 53,429 62,768 64,233 69,607 70,857 62,763 625,663
ISR 31% -8,221 -8,056 -12,898 -15,607 -13,370 -16,869 -16,563 -19,458 -19,912 -21,578 -21,966 -19,457 -193,955
Ganacia despues de Impt 18,297 17,931 28,709 34,739 29,760 37,548 36,866 43,310 44,321 48,029 48,891 43,307 431,707
Reserva Legal 5% -915 -897 -1,435 -1,737 -1,488 -1,877 -1,843 -2,165 -2,216 -2,401 -2,445 -2,165 -21,585
Ganancia del Ejercicio 17,383 17,034 27,274 33,002 28,272 35,671 35,022 41,144 42,105 45,627 46,447 41,141 410,122
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas 285,858 361,960 367,200 425,250 384,750 445,500 439,425 490,050 496,800 567,000 573,750 579,150 5,416,693
Costo de Ventas 157,222 199,078 201,960 233,888 211,613 245,025 241,684 269,528 273,240 311,850 315,563 318,533 2,979,181
Margen Bruto 128,636 162,882 165,240 191,362 173,138 200,475 197,741 220,523 223,560 255,150 258,188 260,618 2,437,512
Gastos de Ventas
Comisiones 14,293 18,098 18,360 21,263 19,238 22,275 21,971 24,503 24,840 28,350 28,688 28,958 270,835
Prestaciones 715 905 918 1,063 962 1,114 1,099 1,225 1,242 1,418 1,434 1,448 13,542
cuota pat igss 1,811 2,293 2,326 2,694 2,437 2,822 2,784 3,104 3,147 3,592 3,635 3,669 34,315
Publicidad 28,586 36,196 36,720 42,525 38,475 44,550 43,943 49,005 49,680 56,700 57,375 57,915 541,669
Dep. Maquinaria 3,176 3,770 3,600 3,938 3,375 3,713 3,488 3,713 3,600 3,938 3,825 3,713 43,847
Varios 2,859 3,620 3,672 4,253 3,848 4,455 4,394 4,901 4,968 5,670 5,738 5,792 54,167
Total Gastos Ventas 51,439 64,882 65,596 75,735 68,334 78,928 77,678 86,450 87,477 99,667 100,694 101,493 958,374
Ganancia en Ventas 77,197 98,000 99,644 115,628 104,803 121,547 120,063 134,072 136,083 155,483 157,493 159,124 1,479,138
Gastos de Operación
Sueldos 13,500 13,500 13,500 15,525 15,525 15,525 15,525 15,525 15,525 15,525 15,525 15,525 180,225
Prestaciones 3,960 3,960 3,960 4,553 4,553 4,553 4,553 4,553 4,553 4,553 4,553 4,553 52,860
cuota pat igss 1,710 1,710 1,710 1,967 1,967 1,967 1,967 1,967 1,967 1,967 1,967 1,967 22,835
Gts. Generales 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 2,700 32,400
Alquileres 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 48,600
Energía Elec 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Mantenimiento 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 16,200
Papelería 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600
Suscripciones 450 450 450 450 450 450 450 450 450 450 450 450 5,400
Dep. Mob y Equipo 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 19,800
Dep. Vehiculos 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 21,000
Seguros 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 16,200
Amortización 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Total Gastos Admón. 35,920 35,920 35,920 38,796 38,796 38,796 38,796 38,796 38,796 38,796 38,796 38,796 456,920
Ganancia en Operación 41,277 62,080 63,724 76,832 66,008 82,751 81,268 95,277 97,287 116,688 118,698 120,329 1,022,218
Otros Gastos
Intereses sobre prestamo 5,000 5,000 4,375 4,375 4,375 3,750 3,750 3,750 3,125 3,125 3,125 2,500 46,250
Descuento Documentos 0 0 0 0 0 0 0 0 0 37,800 38,250 38,610 114,660
Ctas. Incobrables 0 72,000 0 0 0 0 0 0 0 0 0 46,170 118,170
Total Otros Gastos 5,000 77,000 4,375 4,375 4,375 3,750 3,750 3,750 3,125 40,925 41,375 87,280 279,080
Ganancia antes Impto. 36,277 -14,920 59,349 72,457 61,633 79,001 77,518 91,527 94,162 75,763 77,323 33,049 743,138
ISR 31% -11,246 4,625 -18,398 -22,462 -19,106 -24,490 -24,031 -28,373 -29,190 -23,486 -23,970 -10,245 -230,373
Ganacia despues de Impt 25,031 -10,295 40,951 49,996 42,527 54,511 53,487 63,154 64,972 52,276 53,353 22,804 512,765
Reserva Legal 5% -1,252 515 -2,048 -2,500 -2,126 -2,726 -2,674 -3,158 -3,249 -2,614 -2,668 -1,140 -25,638
Ganancia del Ejercicio 23,780 -9,780 38,903 47,496 40,400 51,785 50,813 59,996 61,723 49,662 50,685 21,663 487,127
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas 142,929 180,980 183,600 212,625 192,375 222,750 219,713 245,025 248,400 283,500 286,875 289,575 2,708,346
Costo de Ventas 78,611 99,539 100,980 116,944 105,806 122,513 120,842 134,764 136,620 155,925 157,781 159,266 1,489,590
Margen Bruto 64,318 81,441 82,620 95,681 86,569 100,237 98,871 110,261 111,780 127,575 129,094 130,309 1,218,756
Gastos de Ventas
Comisiones 7,146 9,049 9,180 10,631 9,619 11,138 10,986 12,251 12,420 14,175 14,344 14,479 135,417
Prestaciones 357 452 459 532 481 557 549 613 621 709 717 724 6,771
cuota pat igss 905 1,147 1,163 1,347 1,219 1,411 1,392 1,552 1,574 1,796 1,817 1,834 17,157
Publicidad 14,293 18,098 18,360 21,263 19,238 22,275 21,971 24,503 24,840 28,350 28,688 28,958 270,835
Dep. Maquinaria 1,588 1,885 1,800 1,969 1,688 1,856 1,744 1,856 1,800 1,969 1,913 1,856 21,923
Varios 1,429 1,810 1,836 2,126 1,924 2,228 2,197 2,450 2,484 2,835 2,869 2,896 27,083
Total Gastos Ventas 25,719 32,441 32,798 37,867 34,167 39,464 38,839 43,225 43,739 49,833 50,347 50,747 479,187
Ganancia en Ventas 38,599 49,000 49,822 57,814 52,402 60,773 60,032 67,036 68,041 77,742 78,747 79,562 739,569
Gastos de Operación
Sueldos 6,750 6,750 6,750 7,763 7,763 7,763 7,763 7,763 7,763 7,763 7,763 7,763 90,113
Prestaciones 1,980 1,980 1,980 2,277 2,277 2,277 2,277 2,277 2,277 2,277 2,277 2,277 26,430
cuota pat igss 855 855 855 984 984 984 984 984 984 984 984 984 11,417
Gts. Generales 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 16,200
Alquileres 2,025 2,025 2,025 2,025 2,025 2,025 2,025 2,025 2,025 2,025 2,025 2,025 24,300
Energía Elec 450 450 450 450 450 450 450 450 450 450 450 450 5,400
Mantenimiento 675 675 675 675 675 675 675 675 675 675 675 675 8,100
Papelería 525 525 525 525 525 525 525 525 525 525 525 525 6,300
Suscripciones 225 225 225 225 225 225 225 225 225 225 225 225 2,700
Dep. Mob y Equipo 825 825 825 825 825 825 825 825 825 825 825 825 9,900
Dep. Vehiculos 875 875 875 875 875 875 875 875 875 875 875 875 10,500
Seguros 675 675 675 675 675 675 675 675 675 675 675 675 8,100
Amortización 750 750 750 750 750 750 750 750 750 750 750 750 9,000
Total Gastos Admón. 17,960 17,960 17,960 19,398 19,398 19,398 19,398 19,398 19,398 19,398 19,398 19,398 228,460
Ganancia en Operación 20,639 31,040 31,862 38,416 33,004 41,376 40,634 47,638 48,644 58,344 59,349 60,164 511,109
Otros Gastos
Intereses sobre prestamo 750 750 656 656 656 563 563 563 469 469 469 375 6,938
Descuento Documentos 0 0 0 0 0 0 0 0 0 5,670 5,738 5,792 17,199
Ctas. Incobrables 0 10,800 0 0 0 0 0 0 0 0 0 6,926 17,726
Total Otros Gastos 750 11,550 656 656 656 563 563 563 469 6,139 6,206 13,092 41,862
Ganancia antes Impto. 19,889 19,490 31,206 37,760 32,348 40,813 40,071 47,076 48,175 52,205 53,143 47,072 469,247
ISR 31% -6,165 -6,042 -9,674 -11,706 -10,028 -12,652 -12,422 -14,594 -14,934 -16,184 -16,474 -14,592 -145,467
Ganacia despues de Impt 13,723 13,448 21,532 26,054 22,320 28,161 27,649 32,482 33,241 36,021 36,668 32,480 323,781
Reserva Legal 5% -686 -672 -1,077 -1,303 -1,116 -1,408 -1,382 -1,624 -1,662 -1,801 -1,833 -1,624 -16,189
Ganancia del Ejercicio 13,037 12,776 20,455 24,752 21,204 26,753 26,267 30,858 31,579 34,220 34,835 30,856 307,592
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas 333,501 422,286 428,400 496,125 448,875 519,750 512,662 571,725 579,600 661,500 669,375 675,675 6,319,475
Costo de Ventas 183,425 232,257 235,620 272,869 246,881 285,863 281,964 314,449 318,780 363,825 368,156 371,621 3,475,711
Margen Bruto 150,075 190,029 192,780 223,256 201,994 233,887 230,698 257,276 260,820 297,675 301,219 304,054 2,843,764
Gastos de Ventas
Comisiones 16,675 21,114 21,420 24,806 22,444 25,988 25,633 28,586 28,980 33,075 33,469 33,784 315,974
Prestaciones 834 1,056 1,071 1,240 1,122 1,299 1,282 1,429 1,449 1,654 1,673 1,689 15,799
cuota pat igss 2,113 2,675 2,714 3,143 2,844 3,293 3,248 3,622 3,672 4,191 4,240 4,280 40,034
Publicidad 33,350 42,229 42,840 49,613 44,888 51,975 51,266 57,173 57,960 66,150 66,938 67,568 631,947
Dep. Maquinaria 3,706 4,399 4,200 4,594 3,937 4,331 4,069 4,331 4,200 4,594 4,463 4,331 51,154
Varios 3,335 4,223 4,284 4,961 4,489 5,198 5,127 5,717 5,796 6,615 6,694 6,757 63,195
Total Gastos Ventas 60,012 75,696 76,529 88,357 79,723 92,083 90,624 100,858 102,057 116,278 117,476 118,409 1,118,103
Ganancia en Ventas 90,063 114,333 116,251 134,899 122,270 141,804 140,074 156,418 158,763 181,397 183,742 185,645 1,725,661
Gastos de Operación
Sueldos 15,750 15,750 15,750 18,113 18,113 18,113 18,113 18,113 18,113 18,113 18,113 18,113 210,263
Prestaciones 4,619 4,619 4,619 5,312 5,312 5,312 5,312 5,312 5,312 5,312 5,312 5,312 61,670
cuota pat igss 1,996 1,996 1,996 2,295 2,295 2,295 2,295 2,295 2,295 2,295 2,295 2,295 26,640
Gts. Generales 3,150 3,150 3,150 3,150 3,150 3,150 3,150 3,150 3,150 3,150 3,150 3,150 37,800
Alquileres 4,725 4,725 4,725 4,725 4,725 4,725 4,725 4,725 4,725 4,725 4,725 4,725 56,700
Energía Elec 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600
Mantenimiento 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 18,900
Papelería 1,225 1,225 1,225 1,225 1,225 1,225 1,225 1,225 1,225 1,225 1,225 1,225 14,700
Suscripciones 525 525 525 525 525 525 525 525 525 525 525 525 6,300
Dep. Mob y Equipo 1,925 1,925 1,925 1,925 1,925 1,925 1,925 1,925 1,925 1,925 1,925 1,925 23,100
Dep. Vehiculos 2,042 2,042 2,042 2,042 2,042 2,042 2,042 2,042 2,042 2,042 2,042 2,042 24,500
Seguros 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 1,575 18,900
Amortización 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 21,000
Total Gastos Admón. 41,907 41,907 41,907 45,261 45,261 45,261 45,261 45,261 45,261 45,261 45,261 45,261 533,073
Ganancia en Operación 48,157 72,427 74,344 89,638 77,009 96,543 94,813 111,156 113,502 136,135 138,481 140,383 1,192,588
Otros Gastos
Intereses sobre prestamo 1,750 1,750 1,531 1,531 1,531 1,313 1,313 1,313 1,094 1,094 1,094 875 16,188
Descuento Documentos 0 0 0 0 0 0 0 0 0 13,230 13,388 13,514 40,131
Ctas. Incobrables 0 25,200 0 0 0 0 0 0 0 0 0 16,159 41,360
Total Otros Gastos 1,750 26,950 1,531 1,531 1,531 1,313 1,313 1,313 1,094 14,324 14,481 30,548 97,678
Ganancia antes Impto. 46,407 45,477 72,813 88,107 75,478 95,230 93,500 109,844 112,408 121,812 124,000 109,835 1,094,910
ISR 31% -14,386 -14,098 -22,572 -27,313 -23,398 -29,521 -28,985 -34,052 -34,847 -37,762 -38,440 -34,049 -339,422
Ganacia despues de Impt 32,021 31,379 50,241 60,794 52,080 65,709 64,515 75,792 77,562 84,050 85,560 75,786 755,488
Reserva Legal 5% -1,601 -1,569 -2,512 -3,040 -2,604 -3,285 -3,226 -3,790 -3,878 -4,203 -4,278 -3,789 -37,774
Ganancia del Ejercicio 30,419 29,810 47,729 57,754 49,476 62,423 61,289 72,003 73,683 79,848 81,282 71,997 717,714
Concepto Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Costo de Ventas 952,859 1,206,532 1,224,000 1,417,500 1,282,500 1,485,000 1,464,750 1,633,500 1,656,000 1,890,000 1,912,500 1,930,500 18,055,642
Prestaciones ventas 2,382 3,016 3,060 3,544 3,206 3,713 3,662 4,084 4,140 4,725 4,781 4,826 45,139
Prestaciones operacional 13,199 13,199 13,199 15,178 15,178 15,178 15,178 15,178 15,178 15,178 15,178 15,178 176,200
Dep. Mob y Equipo 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 66,000
Dep. Vehiculos 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 5,833 70,000
Seguros 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 54,000
Amortización 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000
Dep. Maquinaria 10,587 12,568 12,000 13,125 11,250 12,375 11,625 12,375 12,000 13,125 12,750 12,375 146,155
Ctas. Incobrables 0 72,000 0 0 0 0 0 0 0 0 0 46,170 118,170
Totales 999,860.71 1,328,148.62 1,273,091.83 1,470,180.36 1,332,967.86 1,537,099.11 1,516,048.48 1,685,970.36 1,708,151.61 1,943,861.61 1,966,042.86 2,029,882.86 18,791,306.26