UNIVERSIDAD PRIVADA DEL ESTE

FACULTAD DE CIENCIAS DE LA SALUD

CONSULTAPY S.A.
FLUJO DE CAJA
Descripción Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total
Ventas 50,000,000 51,500,000 53,045,000 54,636,350 56,275,441 57,963,704 59,702,615 61,493,693 63,338,504 65,238,659 67,195,819 69,211,694 709,601,478
(Costos de Ventas) - 20,000,000 - 20,600,000 - 21,218,000 - 21,854,540 - 22,510,176 - 23,185,481 - 23,881,046 - 24,597,477 - 25,335,402 - 26,095,464 - 26,878,328 - 27,684,677 - 283,840,591
Utilidad Bruta 30,000,000 30,900,000 31,827,000 32,781,810 33,765,264 34,778,222 35,821,569 36,896,216 38,003,102 39,143,196 40,317,491 41,527,016 425,760,887
Gastos Operativos 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 19,729,995 236,759,938
Sueldos y Jornales 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 13,401,865 160,822,380
Carga Sociales (ips patronal) 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 2,211,308 26,535,693
Aguinaldos 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 1,116,822 13,401,865
Honorarios profesionales 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 6,000,000
Alquileres Pagados 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 30,000,000
Gastos de Ventas 3,250,000 3,272,500 3,295,675 3,319,545 3,344,132 3,369,456 3,395,539 3,422,405 3,450,078 3,478,580 3,507,937 3,538,175 40,644,022
Comisiones Pag. 750,000 772,500 795,675 819,545 844,132 869,456 895,539 922,405 950,078 978,580 1,007,937 1,038,175 10,644,022
Gastos de Ventas y Distribución 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 18,000,000
Gastos de Marketing 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 12,000,000
Gastos de Administración 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 6,700,000 80,400,000
Sueldos Pers. Sup. Ó Adm. 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 48,000,000
Gastos Varios Adm. 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 14,400,000
Servicios Básicos 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 18,000,000
Total de gastos 29,679,995 29,702,495 29,725,670 29,749,540 29,774,126 29,799,450 29,825,534 29,852,400 29,880,072 29,908,575 29,937,932 29,968,170 357,803,960
Utilidad Operativa 320,005 1,197,505 2,101,330 3,032,270 3,991,138 4,978,772 5,996,035 7,043,816 8,123,030 9,234,621 10,379,559 11,558,846 67,956,927
Gastos Financieros - - - - - - - - - - - - -
Otros Ingresos - - - - - - - - - - - - -
Utilidad ante Impuesto 320,005 1,197,505 2,101,330 3,032,270 3,991,138 4,978,772 5,996,035 7,043,816 8,123,030 9,234,621 10,379,559 11,558,846 67,956,927
RENTA Tasa 0.1 32,001 119,751 210,133 303,227 399,114 497,877 599,603 704,382 812,303 923,462 1,037,956 1,155,885 6,795,693
Utilidad Neta 288,005 1,077,755 1,891,197 2,729,043 3,592,024 4,480,895 5,396,431 6,339,434 7,310,727 8,311,159 9,341,603 10,402,961 61,161,234
 UNIVERSIDAD PRIVADA DEL ESTE
FACULTAD DE CIENCIAS DE LA SALUD
CONSULTAPY S.A.
FLUJO DE CAJA
Años 15% 20% 25% 30%
INGRESOS 1 2 3 4 5
Por Ventas 709,601,478 816,041,700 979,250,040 1,224,062,550 1,591,281,315
(Costo de Ventas) - 283,840,591 (326,416,680) (391,700,016) (489,625,020) (636,512,526)
Utildad Bruta 425,760,887 489,625,020 587,550,024 734,437,530 954,768,789

Gastos 10% 10% 10% 10%

De Operación 236,759,938 260,435,931 286,479,525 315,127,477 346,640,225
De Ventas (MKT) 40,644,022 44,708,424 49,179,267 54,097,194 59,506,913
De Administración 80,400,000 88,440,000 97,284,000 107,012,400 117,713,640
Gastos Financieros
Total de Gastos 357,803,960 393,584,356 432,942,791 476,237,071 523,860,778
Utilidad ante Del Impuesto 67,956,927 96,040,664 154,607,232 258,200,459 430,908,011
Impuesto 6,795,693 9,604,066 15,460,723 25,820,046 43,090,801
UTILIDAD ANUAL 61,161,234 86,436,598 139,146,509 232,380,413 387,817,210
 UNIVERSIDAD PRIVADA DEL ESTE
FACULTAD DE CIENCIAS DE LA SALUD
CONSULTAPY S.A.
FLUJO DE CAJA

Interés 10%
Inversión 250,000,000

Año Utilidad VAN

1 61,161,234
2 86,436,598
3 139,146,509
4 232,380,413
5 387,817,210

Año - 120,000,000 TIR

1 61,161,234
2 86,436,598
3 139,146,509
4 232,380,413
5 387,817,210