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Perodo

Producto 1
Producto 2

Mes 1

Mes 2
200

Precio de Venta:

Mes 3
200

Cuadro 2.6: Presupuesto de ventas: Bille


Mes 5
250
250

Mes 4
200

S/. 31

Ingreso del Producto 1 = Precio del Producto 1 * Cantidad vendida del Producto 1
6200 = 31 * 200

Perodo
Producto 1
Producto 2

Cuadro 2.7: Presupuesto de ingresos: Billet


Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
S/. 6,200
S/. 6,200
S/. 6,200
S/. 7,750
S/. 7,750

Cuadro 2.8: Gastos preoperativos


Total
S/. 1,540.00
Licencia de funcionamiento
S/. 320.00
Gastos de constitucin legal
S/. 800.00
Licencia de avisos
S/. 100.00
Estatutos
S/. 320.00

Rubro
1. COSTOS DIRECTOS
Materia Prima e Insumos
Tela de Cuero
Tintes
Cierres
Hilos
Pegamento
Broches
Mano de Obra
Operarios
2. COSTOS INDIRECTOS
Gastos Preoperativos
Gastos Administrativos
Mantenimiento del local
Sueldo del personal administrativo
Sueldo del Gerente
Sueldo del Asistente
Luz, agua
Telfono
Transporte

Cuadro 2.9: Presupuesto de costos (de 1 mes)


Valor
Unidades
unitario
requeridas

S/. 6.00
S/. 15.00
S/. 1.00
S/. 1.00
S/. 1.50
S/. 0.25

100
50
200
50
50
200

S/. 750.00

S/. 10.00

S/. 1,500.00
S/. 800.00
S/. 50.00
S/. 60.00
S/. 50.00

1
1
1
1
1

m
l
unid.
unid.
unid.
unid.

tiles de oficina
Otros
Gastos de Ventas
Vendedor
Publicidad (catlogos)

S/. 5.00
S/. 50.00

1
1

4
3.5

200
30

TOTAL COSTOS

2250 + 1725 + 2758.33 + 800 = S/. 7533

Cuadro 2.10: Presupuesto de inversiones: Billeteras para dama


Valor
Unidades
Rubro
Costo Total
Unitario
Requeridas
Infraestructura
S/. 1,350.00
Construccin de Local
S/. 1,000.00
1
S/. 1,000.00
Instalacin elctrica
S/. 200.00
1
S/. 200.00
Instalacin de Agua y Desage
S/. 150.00
1
S/. 150.00
Maquinarias y Equipos
S/. 1,500.00
Desbastadora
S/. 500.00
1
S/. 500.00
Mquina de coser
S/. 500.00
1
S/. 500.00
Mesa de corte
S/. 500.00
1
S/. 500.00
Herramientas
S/. 330.00
Tijeras
S/. 10.00
2
S/. 20.00
Martillos para prensar
S/. 80.00
2
S/. 160.00
Placa de pirograbado
S/. 150.00
1
S/. 150.00
Muebles y enseres
S/. 820.00
Mesa de trabajo
S/. 70.00
2
S/. 140.00
Sillas
S/. 20.00
4
S/. 80.00
Estantes
S/. 200.00
1
S/. 200.00
Escritorios
S/. 200.00
2
S/. 400.00
TOTAL PRESUPUESTO DE INVERSIONES
S/. 4,000.00
Cuadro 2.11: Depreciacin de
Depreciacin
Infraestructura
Maquinaria y equipos
Herramientas
Muebles y enseres
Total depreciacin

Valor
Inicial
S/. 1,350.00
S/. 1,500.00
S/. 330.00
S/. 820.00

Mes 1
3.38
12.5
2.75
6.83
25.46

Mes 2

Mes 3

3.38
12.5
2.75
6.83
25.46

3.38
12.5
2.75
6.83
25.46

Nota:
Segn la SUNAT, la Infraestructura se deprecia en 3% al ao, mientras que
Maquinaria y equipos, Herramientas y Muebles y enseres se deprecian en 10%
anual.
Como nuestros clculos son al mes, dividimos ese monto anual ntre 12 meses.

Cuadro 2.12: Estado de gan

Concepto
Ingreso por ventas
Costo de ventas
Gastos administrativos
Gastos de ventas
Gastos preoperativos
Depreciacin
Utilidad antes de
impuestos e intereses
Intereses
Utilidad antes de
impuestos
Impuestos (2.5%)
Utilidad Neta

Mes
Saldo de la deuda
Amortizacin
Inters
Pagos constantes

Mes 1
Mes 2
Mes 3
Mes 4
S/. 6,200
S/. 6,200
S/. 6,200
S/. 7,750
S/. 3,975.00 S/. 3,975.00 S/. 3,975.00 S/. 4,406.25
S/. 2,525.00 S/. 2,525.00 S/. 2,525.00 S/. 2,525.00
S/. 905.00
S/. 905.00
S/. 905.00 S/. 1,105.00
S/. 128.33
S/. 128.33
S/. 128.33
S/. 128.33
S/. 25.46
S/. 25.46
S/. 25.46
S/. 25.46
-S/. 1,358.79 -S/. 1,358.79 -S/. 1,358.79
-S/. 20.28

-S/. 18.68

-S/. 17.07

-S/. 1,379.07 -S/. 1,377.47 -S/. 1,375.86


-S/. 34.48
-S/. 34.44
-S/. 34.40
-S/. 1,413.55 -S/. 1,411.91 -S/. 1,410.26

0
2000

1
S/. 1,842.43
S/. -157.57
S/. -20.28
S/. -177.85

2
S/. 1,683.25
S/. -159.17
S/. -18.68
S/. -177.85

-S/. 440.04
-S/. 15.44
-S/. 455.48
-S/. 11.39
-S/. 466.87

Cuadro 2. 13: Financiamiento b


3
S/. 1,522.47
S/. -160.79
S/. -17.07
S/. -177.85

Cuadro 2
Concepto
(A) Ingresos
(B) Egresos = (B.1) + (B.2) + (B.3) + (B.4) + (B.5)
B.1 Costo de ventas
B.2 Gastos administrativos
B.3 Gastos de ventas
B.4 Gastos preoperativos
B.5 Inversiones (activo fijo)
(C) Saldo antes de impuestos = (A) - (B)
(D) Impuesto a la Renta
(E) Flujo de Caja Econmico = (C) - (D)
Prstamo recibido
Pagos constantes
(F) Flujo de Caja Financiero
Flujo de Caja Final (E + F)

Mes 0
0
S/. 5,540.00

S/. 1,540.00
S/. 4,000.00
-S/. 5,540.00
-S/. 5,540.00
S/. 2,000.00

3%

Mes 1
S/. 6,200
S/. 7,405.00
S/. 3,975.00
S/. 2,525.00
S/. 905.00

S/. -1,205.00
S/. -34.48
S/. -1,239.48

S/. 2,000.00
-S/. 3,540.00

-S/. 177.85
-S/. 177.85
-S/. 1,417.33

-8271.63
-20%

85%

6: Presupuesto de ventas: Billeteras para dama (en unidades)


Mes 6
Mes 7
Mes 8
Mes 9
250
250
250

Mes 10
300

Mes 11
300

Mes 12
300

300

Presupuesto de ingresos: Billeteras para dama (en nuevos soles)


Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
S/. 7,750
S/. 7,750
S/. 7,750
S/. 9,300
S/. 9,300
S/. 9,300
S/. 9,300

Costo Total Unitario (CTU) = Costo Fijo unitario (CFU) + Costo


(Clculo para el 1er mes)
CFU =

Costos Fijos Totales


N de unidades producidas en un ciclo
CFU = S/. 5,008.33
200
CFU = S/. 25.04

mes)
Costo total (S/.)
Fijo
Variable
S/. 2,250.00 S/. 1,725.00
S/. 1,725.00
S/. 600.00
S/. 750.00
S/. 200.00
S/. 50.00
S/. 75.00
S/. 50.00
S/. 2,250.00
S/. 2,250.00
S/. 2,758.33
S/. 800.00
S/. 128.33
S/. 2,525.00
S/. 10.00
S/. 1,500.00
S/. 800.00
S/. 50.00
S/. 60.00
S/. 50.00

CTU =
CTU =
CTU =

CFU + CVU
25.04 + 12.63
S/. 37.67

Ganancia (G) = Precio de Venta (PV) - Costo Total Un


S/. -6.67

CLCULO DEL PUNTO DE EQUILIBRIO (PE)


PE =

PUNTO DE
EQUILIBRIO

Costos Fijos Indirectos


Precio de Venta - CVU

150.11 =
unidades

S/. 5.00
S/. 50.00
S/. 105.00

S/. 800.00
S/. 800.00

S/. 105.00

25 + 2758.33 + 800 = S/. 7533.33

Cuadro 2.11: Depreciacin de bienes tangibles de "Artculos de Cuero E.I.R.L."


Mes 4
3.38
12.5
2.75
6.83
25.46

Mes 5

Mes 6

3.38
12.5
2.75
6.83
25.46

Cuadro 2.12: Estado de ganancias y prdidas

3.38
12.5
2.75
6.83
25.46

Mes 7
3.38
12.5
2.75
6.83
25.46

Mes 8
3.38
12.5
2.75
6.83
25.46

Mes 9
3.38
12.5
2.75
6.83
25.46

Mes 10
3.38
12.5
2.75
6.83
25.46

Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
S/. 7,750
S/. 7,750
S/. 7,750
S/. 7,750
S/. 9,300
S/. 9,300
S/. 9,300
S/. 4,406.25
S/. 4,406.25 S/. 4,406.25 S/. 4,406.25 S/. 4,837.50 S/. 4,837.50
S/. 4,837.50
S/. 2,525.00
S/. 2,525.00 S/. 2,525.00 S/. 2,525.00 S/. 2,525.00 S/. 2,525.00
S/. 2,525.00
S/. 1,105.00
S/. 1,105.00 S/. 1,105.00 S/. 1,105.00 S/. 1,305.00 S/. 1,305.00
S/. 1,305.00
S/. 128.33
S/. 128.33
S/. 128.33
S/. 128.33
S/. 128.33
S/. 128.33
S/. 128.33
S/. 25.46
S/. 25.46
S/. 25.46
S/. 25.46
S/. 25.46
S/. 25.46
S/. 25.46
-S/. 440.04
-S/. 13.79
-S/. 453.83
-S/. 11.35
-S/. 465.18

-S/. 440.04
-S/. 12.13
-S/. 452.17
-S/. 11.30
-S/. 463.47

-S/. 440.04
-S/. 10.45
-S/. 450.49
-S/. 11.26
-S/. 461.75

-S/. 440.04
-S/. 8.75
-S/. 448.79

S/. 478.71
-S/. 7.03
S/. 471.67

S/. 478.71
-S/. 5.30
S/. 473.41

S/. 478.71
-S/. 3.55
S/. 475.16

-S/. 11.22
-S/. 460.01

S/. 11.79
S/. 459.88

S/. 11.84
S/. 461.57

S/. 11.88
S/. 463.28

Cuadro 2. 13: Financiamiento bancario para desarrollo del negocio


4
5
6
7
S/. 1,360.05
S/. 1,195.99 S/. 1,030.26
S/. 862.85
S/. -162.42
S/. -164.06
S/. -165.73
S/. -167.41
S/. -15.44
S/. -13.79
S/. -12.13
S/. -10.45
S/. -177.85
S/. -177.85
S/. -177.85
S/. -177.85

8
S/. 693.74
S/. -169.11
S/. -8.75
S/. -177.85

9
S/. 522.92
S/. -170.82
S/. -7.03
S/. -177.85

10
S/. 350.37
S/. -172.55
S/. -5.30
S/. -177.85

Mes 6
S/. 7,750
S/. 8,036.25
S/. 4,406.25
S/. 2,525.00
S/. 1,105.00

Mes 7
S/. 7,750
S/. 8,036.25
S/. 4,406.25
S/. 2,525.00
S/. 1,105.00

Mes 8
S/. 7,750
S/. 8,036.25
S/. 4,406.25
S/. 2,525.00
S/. 1,105.00

Cuadro 2.14: Flujo de caja econmico y financiero


Mes 2
Mes 3
Mes 4
Mes 5
S/. 6,200
S/. 6,200
S/. 7,750
S/. 7,750
S/. 7,405.00
S/. 7,405.00 S/. 8,036.25 S/. 8,036.25
S/. 3,975.00
S/. 3,975.00 S/. 4,406.25 S/. 4,406.25
S/. 2,525.00
S/. 2,525.00 S/. 2,525.00 S/. 2,525.00
S/. 905.00
S/. 905.00 S/. 1,105.00 S/. 1,105.00

S/. -1,205.00
S/. -34.44
S/. -1,239.44

S/. -1,205.00
S/. -34.40
S/. -1,239.40

S/. -286.25
S/. -11.39
S/. -297.64

S/. -286.25
S/. -11.35
S/. -297.60

S/. -286.25
S/. -11.30
S/. -297.55

S/. -286.25
S/. -11.26
S/. -297.51

S/. -286.25
S/. -11.22
S/. -297.47

-S/. 177.85
-S/. 177.85
-S/. 1,417.29

-S/. 177.85
-S/. 177.85
-S/. 1,417.25

-S/. 177.85
-S/. 177.85
-S/. 475.49

-S/. 177.85
-S/. 177.85
-S/. 475.45

-S/. 177.85
-S/. 177.85
-S/. 475.41

-S/. 177.85
-S/. 177.85
-S/. 475.37

-S/. 177.85
-S/. 177.85
-S/. 475.32

-S/. 10,168.92 442.8533563 442.8100534 442.7663114 442.7221258


-S/. 10,168.92
S/. 442.85
S/. 442.81

S/. 442.77
S/. 442.72

Total
3050

Total
S/. 94,550

o Fijo unitario (CFU) + Costo Variable Unitario (CVU)

lculo para el 1er mes)


CFV =

Costos Variables Totales


N de unidades producidas en un ciclo
CVU = S/. 2,525.00
200
CVU = S/. 12.63

CFU + CVU
25.04 + 12.63
S/. 37.67

de Venta (PV) - Costo Total Unitario (CTU)


= 31 - 37.67

DEL PUNTO DE EQUILIBRIO (PE)


Costos Fijos Indirectos
Precio de Venta - CVU
2758.33
31 - 12.63

2758.33
S/. 18.38

S/. 150.11

Mes 11
3.38
12.5
2.75
6.83
25.46

Mes 12
3.38
12.5
2.75
6.83
25.46

Valor
Final
S/. 1,309.50
S/. 1,350.00
S/. 297.00
S/. 738.00

272.64

Mes 12
S/. 9,300
S/. 4,837.50
S/. 2,525.00
S/. 1,305.00
S/. 128.33
S/. 25.46

MES X
S/. 8,451.84
S/. 4,601.52
S/. 2,525.00
S/. 1,195.56
S/. 128.33
S/. 25.46

S/. 478.71

-S/. 24.03

-S/. 1.79

-S/. 7.50

S/. 476.92

-S/. 31.53

S/. 11.92
S/. 465.00

11
S/. 176.07
S/. -174.30
S/. -3.55
S/. -177.85

-S/. 0.79

12
S/. 0.00
S/. -176.07
S/. -1.79
S/. -177.85

Monto =
i mens. =
N Pagos =

2000
1.014%
12

Costo de Ventas
C. Ventas = CDP*(# Unid. Prod.) + CDF
CDF = S/. 2,250.00

Mes 9
S/. 9,300
S/. 8,667.50
S/. 4,837.50
S/. 2,525.00
S/. 1,305.00

Mes 10
S/. 9,300
S/. 8,667.50
S/. 4,837.50
S/. 2,525.00
S/. 1,305.00

Mes 11
S/. 9,300
S/. 8,667.50
S/. 4,837.50
S/. 2,525.00
S/. 1,305.00

Mes 12
S/. 9,300
S/. 8,667.50
S/. 4,837.50
S/. 2,525.00
S/. 1,305.00

S/. 632.50
S/. 11.79
S/. 620.71

S/. 632.50
S/. 11.84
S/. 620.66

S/. 632.50
S/. 11.88
S/. 620.62

S/. 632.50
S/. 11.92
S/. 620.58

-S/. 177.85
-S/. 177.85
S/. 442.85

-S/. 177.85
-S/. 177.85
S/. 442.81

-S/. 177.85
-S/. 177.85
S/. 442.77

CDP =

CVD
# Unid. Prod.
CDP = S/. 1,725.00
200
CDP =
8.625
CV (200) =
CV (250) =
CV (300) =

3975
4406.25
4837.5
CV (272.64) =
S/. 4,601.52
Gasto de Ventas

-S/. 177.85
-S/. 177.85 GV = N Vendedores*Unid. Req. + Gasto en Publicidad
S/. 442.72 Unid. Req.
200
GV =
S/. 905.00
250
GV =
S/. 1,105.00
300
GV =
S/. 1,305.00
272.64
GV=
S/. 1,195.56

nid. Prod.) + CDF

eq. + Gasto en Publicidad

272.64
MES X
S/. 8,451.84
S/. 8,322.08
S/. 4,601.52
S/. 2,525.00
S/. 1,195.56

S/. 129.76
-0.79
S/. 128.97

-S/. 177.85
-S/. 48.88

Mes
Saldo de la deuda
Amortizacin
Inters
Pagos constantes
Monto =
i mensual
N de pagos

1
2
2000 S/. 1,842.43 S/. 1,683.25
S/. -157.57 S/. -159.17
S/. -20.28
S/. -18.68
S/. -177.85 S/. -177.85

Cuadro 2. 13: Financiamiento bancar


3
S/. 1,522.47
S/. -160.79
S/. -17.07
S/. -177.85

2000
1.014%
12
S/. -177.85
3975.00
2525.00
905.00

3975.00
2525.00
905.00

3975.00
2525.00
905.00

4406.25
2525.00
905.00

4406.25
2525.00
905.00

Cuadro 2. 13: Financiamiento bancario para desarrollo del negocio


4
5
6
7
S/. 1,360.05 S/. 1,195.99 S/. 1,030.26
S/. 862.85
S/. -162.42 S/. -164.06 S/. -165.73 S/. -167.41
S/. -15.44
S/. -13.79
S/. -12.13
S/. -10.45
S/. -177.85 S/. -177.85 S/. -177.85 S/. -177.85

4406.25
2525.00
905.00

4406.25
2525.00
905.00

4406.25
2525.00
905.00

4837.50
2525.00
905.00

8
S/. 693.74
S/. -169.11
S/. -8.75
S/. -177.85

9
S/. 522.92
S/. -170.82
S/. -7.03
S/. -177.85

10
S/. 350.37
S/. -172.55
S/. -5.30
S/. -177.85

4837.50
2525.00
905.00

4837.50
2525.00
905.00

4837.50
2525.00
905.00

11
S/. 176.07
S/. -174.30
S/. -3.55
S/. -177.85

12
S/. 0.00
S/. -176.07
S/. -1.79
S/. -177.85