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ESTADOS FINANCIEROS
PUNTO DE EQUILIBRIO
ASPECTOS LEGALES
PLAN DE CONTIGENCIA

DELICIOUS PIZZA GALES Y COMPAA DE C.V.


FLUJO DE CAJA DEL AO 2014
CUENTA

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

SALDO INICIAL

$3,500.00

$1,095.00

$1,672.00

$2,169.00

$1,566.00

$2,013.00

$2,010.00

$2,437.00

$1,934.00

$2,731.00

$3,878.00

$5,575.00

INGRESOS

$5,100.00

$4,650.00

$4,550.00

$3,350.00

$4,400.00

$4,000.00

$4,350.00

$4,900.00

$4,800.00

$5,150.00

$6,200.00

$5,850.00

Ventas de Contado

$4,500.00

$4,100.00

$4,000.00

$3,000.00

$4,000.00

$3,500.00

$4,000.00

$4,500.00

$4,500.00

$4,700.00

$5,000.00

$5,400.00

$51,200.00

Cuentas por Cobrar a Clientes

$500.00

$400.00

$300.00

$250.00

$250.00

$300.00

$200.00

$250.00

$100.00

$250.00

$200.00

$350.00

$3,350.00

Otros Ingresos

$100.00

$150.00

$250.00

$100.00

$150.00

$200.00

$150.00

$150.00

$200.00

$200.00

$1,000.00

$100.00

$2,750.00

TOTAL EFECTIVO DISPONIBLE

$8,600.00

$5,745.00

$6,222.00

$5,519.00

$5,966.00

$6,013.00

$6,360.00

$7,337.00

$6,734.00

$7,881.00

$10,078.00

$11,425.00

$60,800.00

TOTAL EGRESOS

$7,505.00

$4,073.00

$4,053.00

$3,953.00

$3,953.00

$4,003.00

$3,923.00

$5,403.00

$4,003.00

$4,003.00

$4,503.00

$2,153.00

$51,528.00

$-

$-

$-

$-

$-

$-

INVERSIONES

$3,500.00

$-

$-

$1,400.00

$-

$-

TOTAL
$3,500.00
$57,300.00

$4,900.00

Compra de Maquinaria y Equipo

$2,000.00

$-

$-

$-

$-

$-

$-

$900.00

$-

$-

$-

$-

$2,900.00

Mobiliario y Equipo

$1,500.00

$-

$-

$-

$-

$-

$-

$500.00

$-

$-

$-

$-

$2,000.00

COSTO DE PRODUCCION
Compra de Materia Prima

$2,800.00

$2,870.00

$2,850.00

$2,750.00

$2,750.00

$2,800.00

$2,720.00

$2,800.00

$2,800.00

$2,800.00

$3,300.00

$950.00

$32,190.00

$2,000.00

$2,000.00

$2,000.00

$1,900.00

$1,900.00

$1,950.00

$1,900.00

$1,900.00

$1,900.00

$1,900.00

$2,400.00

$-

$21,750.00

Pago de Mano de Obra

$700.00

$720.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$8,420.00

Carga Fabril

$100.00

$150.00

$150.00

$150.00

$150.00

$150.00

$120.00

$200.00

$200.00

$200.00

$200.00

$250.00

$2,020.00

GASTOS DE OPERACIN

$1,205.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

GASTOS DE VENTA

$930.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$11,138.00

Renta de local

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$6,000.00

Servico telefonico

$30.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$338.00

Energia electrica

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$1,320.00

Sueldos

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$2,280.00

Agua

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$960.00

Papeleria

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$240.00

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

Comisiones sobre ventas


GASTOS DE ADMINISTRACION
Renta de local
Servico telefonico
Energia electrica
Sueldos
Agua

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$14,438.00

$$2,880.00
$$360.00
$$2,400.00

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Papelera

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$120.00

GASTOS FINANCIEROS

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$420.00

Comisiones bancarias

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$300.00

Intereses

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$120.00

$1,095.00

$1,672.00

$2,169.00

$1,566.00

$2,013.00

$2,010.00

$2,437.00

$1,934.00

$2,731.00

$3,878.00

$5,575.00

$9,272.00

SALDO FINAL

$-

$9,272.00

DELICIOUS PIZZA GALES Y COMPANIA DE C.V.


ESTADO DE RESULTADOS PROYECTADO DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 2014
( EXPREADO EN DOLARES DE ESTADOS UNIDADOS)
CUENTA

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

TOTAL

Ventas

$4,500.00

$4,100.00

$4,000.00

$3,000.00

$4,000.00

$3,500.00

$4,000.00

$4,500.00

$4,500.00

$4,700.00

$5,000.00

$5,400.00

Total Ventas

$4,500.00

$4,100.00

$4,000.00

$3,000.00

$4,000.00

$3,500.00

$4,000.00

$4,500.00

$4,500.00

$4,700.00

$5,000.00

$5,400.00

$51,200.00
$32,190.00

Ingresos
MAS

MENOS Costo de Venta

$51,200.00

$2,800.00

$2,870.00

$2,850.00

$2,750.00

$2,750.00

$2,800.00

$2,720.00

$2,800.00

$2,800.00

$2,800.00

$3,300.00

$950.00

Materia Prima

$2,000.00

$2,000.00

$2,000.00

$1,900.00

$1,900.00

$1,950.00

$1,900.00

$1,900.00

$1,900.00

$1,900.00

$2,400.00

$-

$21,750.00

Mano de Obra

$700.00

$720.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$700.00

$8,420.00

Carga Fabril

$100.00

$150.00

$150.00

$150.00

$150.00

$150.00

$120.00

$200.00

$200.00

$200.00

$200.00

$250.00

$2,020.00

$1,700.00

$1,230.00

$1,150.00

$250.00

$1,250.00

$700.00

$1,280.00

$1,700.00

$1,700.00

$1,900.00

$1,700.00

$4,450.00

Utilidad Bruta

MENOS Gastos Operacin

$19,010.00

$1,205.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$1,203.00

$14,438.00

Gastos de Venta o Distribucin

$930.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$928.00

$11,138.00

Renta de local

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$6,000.00

Servico telefonico

$30.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$28.00

$338.00

Energia electrica

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$110.00

$1,320.00

Sueldos

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$190.00

$2,280.00

Agua

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$80.00

$960.00

Papeleria

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$240.00

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$240.00

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

$30.00

Comisiones sobre ventas


Gastos de Administracin
Renta de local
Servico telefonico
Energia electrica
Sueldos
Agua

$-

$-

$-

$-

$-

$-

$-

$-

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$200.00

$240.00

$$200.00

$-

$-

$-

$200.00

$200.00

$200.00

$$2,880.00
$$360.00
$$2,400.00

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Papelera

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$120.00

$-

Gastos Financieros

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$35.00

$420.00

Comisiones bancarias

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$25.00

$300.00

Intereses

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

Utilidad de Operacin

$495.00

$27.00

$(53.00)

$(953.00)

$47.00

$(503.00)

$77.00

$497.00

$497.00

$697.00

$497.00

$3,247.00

$120.00
$4,572.00

EMPRESA XXXX
ESTADO DE RESULTADOS PROYECTADO DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 20XX
( EXPREADO EN DOLARES DE ESTADOS UNIDADOS)
CUENTA

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

Ventas

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Total Ventas

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

TOTAL

Ingresos
MAS

MENOS Gastos Operacin

$$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Gastos de Venta o Distribucin

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Renta de local

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Servico telefonico

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Energia electrica

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Sueldos

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Agua

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Papeleria

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Comisiones sobre ventas

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Gastos de Administracin

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Renta de local

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Servico telefonico

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Energia electrica

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Sueldos

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Agua

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Papelera

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Gastos Financieros

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Comisiones bancarias

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Intereses

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

Utilidad de Operacin

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$-

$$-

DELICIOUS PIZZA GALES Y COMPANIA DE C.V.


BALANCE GENERAL AL 31 DE DICIEMBRE DE 2014
( EXPRESADO EN DOLARES DE ESTADOS UNIDOS)
CUENTA

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

ACTIVOS NO CORRIENTES
PROPIEDAD PLANTA Y EQUIPO
MOBILIARIO Y EQUIPO
MAQUINARIA Y EQUIPO
VEHICULOS
TOTAL ACTIVOS NO CORRIENTES

$1,500.00
$2,000.00
$1,200.00
$4,700.00

$1,500.00
$2,000.00
$1,200.00
$4,700.00

$1,500.00
$2,000.00
$1,200.00
$4,700.00

$1,500.00
$2,000.00
$1,200.00
$4,700.00

$1,500.00
$2,000.00
$1,200.00
$4,700.00

$1,500.00
$2,000.00
$1,200.00
$4,700.00

$1,500.00
$2,000.00
$1,200.00
$4,700.00

$2,000.00
$2,900.00
$1,200.00
$6,100.00

$2,000.00
$2,900.00
$1,200.00
$6,100.00

$2,000.00
$2,900.00
$1,200.00
$6,100.00

$2,000.00
$2,900.00
$1,200.00
$6,100.00

$2,000.00
$2,900.00
$1,200.00
$6,100.00

ACTIVOS CORRIENTES
CLIENTES
EFECTIVO Y EQUIVALENTES DE EFECTIVO
TOTAL ACTIVOS CORRIENTES

$500.00
$2,700.00
$3,200.00

$400.00
$2,700.00
$3,100.00

$300.00
$2,700.00
$3,000.00

$250.00
$2,700.00
$2,950.00

$250.00
$2,700.00
$2,950.00

$300.00
$2,700.00
$3,000.00

$200.00
$2,700.00
$2,900.00

$250.00
$3,200.00
$3,450.00

$100.00
$3,200.00
$3,300.00

$250.00
$3,200.00
$3,450.00

$200.00
$3,200.00
$3,400.00

$350.00
$3,200.00
$3,550.00

TOTAL ACTIVOS

$7,900.00

$7,800.00

$7,700.00

$7,650.00

$7,650.00

$7,700.00

$7,600.00

$9,550.00

$9,400.00

$9,550.00

$9,500.00

$9,650.00

PASIVO Y PATRIMONIO
PATRIMONIO ATRIBUIBLE A LOS INTERESES MAYORITARIOS
CAPITAL SOCIAL
$3,500.00
UTILIDADES DEL EJERCICIO
$495.00
TOTAL PATRIMONIO
$3,995.00

$3,500.00
$27.00
$3,527.00

$3,500.00
$(53.00)
$3,447.00

$3,500.00
$(953.00)
$2,547.00

$3,500.00
$47.00
$3,547.00

$3,500.00
$(503.00)
$2,997.00

$3,500.00
$77.00
$3,577.00

$3,500.00
$497.00
$3,997.00

$3,500.00
$497.00
$3,997.00

$3,500.00
$697.00
$4,197.00

$3,500.00
$497.00
$3,997.00

$3,500.00
$3,247.00
$6,747.00

PASIVOS CORRIENTES
PROVEEDORES LOCALES
ACREEDORES
TOTAL PASIVOS CORRIENTES

$1,600.00
$350.00
$1,950.00

$1,700.00
$250.00
$1,950.00

$1,800.00
$260.00
$2,060.00

$1,870.00
$200.00
$2,070.00

$1,900.00
$240.00
$2,140.00

$1,900.00
$200.00
$2,100.00

$2,000.00
$200.00
$2,200.00

$2,003.00
$260.00
$2,263.00

$2,100.00
$100.00
$2,200.00

$2,000.00
$100.00
$2,100.00

$3,500.00
$200.00
$3,700.00

TOTAL PASIVO Y PATRIMONIO

$1,290.00
$459.00
$1,749.00
$5,744.00

$5,477.00

$5,397.00

$4,607.00

$5,617.00

$5,137.00

$5,677.00

AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

$6,197.00

$6,260.00

$6,397.00

$6,097.00

$10,447.00