Beruflich Dokumente
Kultur Dokumente
2
3
4
ESTADOS FINANCIEROS
PUNTO DE EQUILIBRIO
ASPECTOS LEGALES
PLAN DE CONTIGENCIA
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
$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
$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
$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
$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
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$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
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
$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
$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
$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
$-
$-
$-
$-
$-
$-
$-
$-
$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
$$2,400.00
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Papelera
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$120.00
$-
Gastos Financieros
$35.00
$35.00
$35.00
$35.00
$35.00
$35.00
$35.00
$35.00
$35.00
$35.00
$35.00
$35.00
$420.00
Comisiones bancarias
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$25.00
$300.00
Intereses
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
Utilidad de Operacin
$495.00
$27.00
$(53.00)
$(953.00)
$47.00
$(503.00)
$77.00
$497.00
$497.00
$697.00
$497.00
$3,247.00
$120.00
$4,572.00
EMPRESA XXXX
ESTADO DE RESULTADOS PROYECTADO DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 20XX
( EXPREADO EN DOLARES DE ESTADOS UNIDADOS)
CUENTA
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
Ventas
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Total Ventas
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
TOTAL
Ingresos
MAS
$$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Renta de local
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Servico telefonico
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Energia electrica
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Sueldos
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Agua
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Papeleria
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Gastos de Administracin
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Renta de local
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Servico telefonico
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Energia electrica
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Sueldos
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Agua
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Papelera
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Gastos Financieros
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Comisiones bancarias
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Intereses
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
Utilidad de Operacin
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$-
$$-
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
$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
$6,197.00
$6,260.00
$6,397.00
$6,097.00
$10,447.00