Sie sind auf Seite 1von 27

PRESUPUESTO DE VENTAS (1A)

Cantidad Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17


Precio Unitario 15.00 15.00 15.00 15.00 15.00 15.00
Cantidad 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000
Total Ventas (S/.) 105,000,000 112,500,000 94,500,000 109,500,000 120,000,000 105,000,000

PRESUPUESTO DE PRODUCCIN (1B)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Cantidad 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000
Inv. Final deseado - - - - - -
(Inv. inicial) - - - - - -
Unid. de produccin (bls.) 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000

PRESUPUESTO DE COMPRA DE MATERIALES DIRECTOS (1C)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Caliza y Arcilla (TM) 303,030 324,675 272,727 316,017 346,320 303,030
Inventario Final deseado (TM) 129,870 109,091 126,407 138,528 121,212 157,576
(Inventario Inicial) (TM) 121,212 129,870 109,091 126,407 138,528 121,212
Compras requeridas (TM) 311,688 303,896 290,043 328,139 329,004 339,394
Costo unitario/TM 32.80 32.80 32.80 32.80 32.80 32.80
Costo de compra 10,223,377 9,967,792 9,513,420 10,762,944 10,791,342 11,132,121
Hierro y Arena (TM) 15,152 16,234 13,636 15,801 17,316 15,152
Inventario Final deseado (TM) 6,494 5,455 6,320 6,926 6,061 7,879
(Inventario Inicial) (TM) 6,061 6,494 5,455 6,320 6,926 6,061
Compras requeridas (TM) 15,584 15,195 14,502 16,407 16,450 16,970
Costo unitario/TM 520 520 520 520 520 520
Costo de compra 8,103,896 7,901,299 7,541,126 8,531,602 8,554,113 8,824,242
Yeso (TM) 31,818 34,091 28,636 33,182 36,364 31,818
Inventario Final deseado 13,636 11,455 13,273 14,545 12,727 16,545
(Inventario Inicial) 12,727 13,636 11,455 13,273 14,545 12,727
Compras requeridas 32,727 31,909 30,455 34,455 34,545 35,636
Costo unitario/TM 175 175 175 175 175 175
Costo de compra 5,727,273 5,584,091 5,329,545 6,029,545 6,045,455 6,236,364
Bolsas 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000
Inventario Final deseado 3,000,000 2,520,000 2,920,000 3,200,000 2,800,000 3,640,000
(Inventario Inicial) 2,800,000 3,000,000 2,520,000 2,920,000 3,200,000 2,800,000
Compras requeridas 7,200,000 7,020,000 6,700,000 7,580,000 7,600,000 7,840,000
Costo unitario/millar 500 500 500 500 500 500
Costo de compra 3,600,000 3,510,000 3,350,000 3,790,000 3,800,000 3,920,000
Total Costo Compra (S/.) 27,654,545 26,963,182 25,734,091 29,114,091 29,190,909 30,112,727

PRESUPUESTO DE CONSUMO DE MATERIALES DIRECTOS (1D)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Consumo Caliza y Arcilla (TM) 303,030 324,675 272,727 316,017 346,320 303,030
Costo unitario/TM 32.8 32.8 32.8 32.8 32.8 32.8
Costo consumo 9,939,394 10,649,351 8,945,455 10,365,368 11,359,307 9,939,394
Hierro y Arena (TM) 15,152 16,234 13,636 15,801 17,316 15,152
Costo unitario/TM 520 520 520 520 520 520
Costo consumo 7,878,788 8,441,558 7,090,909 8,216,450 9,004,329 7,878,788
Yeso (TM) 31,818 34,091 28,636 33,182 36,364 31,818
Costo unitario/TM 175 175 175 175 175 175
Costo consumo 5,568,182 5,965,909 5,011,364 5,806,818 6,363,636 5,568,182
Bolsas 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000
Costo unitario/TM 500 500 500 500 500 500
Costo consumo 3,500,000 3,750,000 3,150,000 3,650,000 4,000,000 3,500,000
Total Costo Consumo MD (S/.) 26,886,364 28,806,818 24,197,727 28,038,636 30,727,273 26,886,364
PRESUPUESTO DE MOD (1E)
Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Precio Unitario 10 10 10 10 10 10
Cantidad de horas hombre 1,300,000 1,150,000 1,000,000 1,150,000 1,200,000 1,250,000
Total Costo MOD (S/.) 13,000,000 11,500,000 10,000,000 11,500,000 12,000,000 12,500,000

PRESUPUESTO DE COSTOS INDIRECTOS DE FABRICACIN (1F)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Fijos y Variables 35,000,000 35,500,000 33,000,000 34,600,000 35,000,000 36,000,000
Depreciacin 2,125,000 2,133,750 2,142,588 2,151,513 2,160,529 2,169,634
Total CIF (S/.) 37,125,000 37,633,750 35,142,588 36,751,513 37,160,529 38,169,634

PRESUPUESTO DE INVENTARIOS FINALES (1G)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
IF Caliza y Arcilla (TM) 129,870 109,091 126,407 138,528 121,212 157,576
Costo unitario/TM 32.8 32.8 32.8 32.8 32.8 32.8
Costo Total 4,259,740 3,578,182 4,146,147 4,543,723 3,975,758 5,168,485
IF Hierro y Arena (TM) 6,494 5,455 6,320 6,926 6,061 7,879
Costo unitario/TM 520 520 520 520 520 520
Costo Total 3,376,623 2,836,364 3,286,580 3,601,732 3,151,515 4,096,970
IF Yeso (TM) 13,636 11,455 13,273 14,545 12,727 16,545
Costo unitario/TM 175 175 175 175 175 175
Costo Total 2,386,364 2,004,545 2,322,727 2,545,455 2,227,273 2,895,455
IF Bolsas 3,000,000 2,520,000 2,920,000 3,200,000 2,800,000 3,640,000
Costo unitario/TM 500 500 500 500 500 500
Costo Total 1,500,000 1,260,000 1,460,000 1,600,000 1,400,000 1,820,000
Total Costo Inv. Finales (S/.) 11,522,727 9,679,091 11,215,455 12,290,909 10,754,545 13,980,909

PRESUPUESTO DE COSTO DE LOS PRODUCTOS VENDIDOS (1H)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Presupuesto Consumo MD 26,886,364 28,806,818 24,197,727 28,038,636 30,727,273 26,886,364
Presupuesto MOD 13,000,000 11,500,000 10,000,000 11,500,000 12,000,000 12,500,000
Presupuesto CIF 37,125,000 37,633,750 35,142,588 36,751,513 37,160,529 38,169,634
Costo Produccin (S/.) 77,011,364 77,940,568 69,340,315 76,290,150 79,887,801 77,555,997
II Productos Terminados - - - - - -
Costo Produccin disponible (S/.) 77,011,364 77,940,568 69,340,315 76,290,150 79,887,801 77,555,997
IF Productos Terminados - - - - - -
Costo de Productos Vendidos (S/.) 77,011,364 77,940,568 69,340,315 76,290,150 79,887,801 77,555,997

PRESUPUESTO GASTOS DE VENTAS (1I)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Gastos de ventas 15,000,000 15,750,000 13,500,000 14,700,000 15,300,000 16,050,000

PRESUPUESTO GASTOS DE ADMINISTRACIN (1J)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Gastos de administracin 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000
Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Total 2017
15.30 15.30 15.30 15.30 15.30 15.30 15.61 -
9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000 92,600,000
139,230,000 123,930,000 108,630,000 107,100,000 123,930,000 154,530,000 151,378,200 1,403,850,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Total 2017


9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000 92,600,000
- - - - - - - -
- - - - - - - -
9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000 92,600,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Total 2017


393,939 350,649 307,359 303,030 350,649 437,229 419,913 4,008,658
140,260 122,944 121,212 140,260 174,892 167,965 1,650,216
157,576 140,260 122,944 121,212 140,260 174,892 1,603,463
376,623 333,333 305,628 322,078 385,281 430,303 4,055,411
32.80 32.80 32.80 32.80 32.80 32.80 33
12,353,247 10,933,333 10,024,589 10,564,156 12,637,229 14,113,939 133,017,489
19,697 17,532 15,368 15,152 17,532 21,861 20,996 200,433
7,013 6,147 6,061 7,013 8,745 8,398 82,511
7,879 7,013 6,147 6,061 7,013 8,745 80,173
18,831 16,667 15,281 16,104 19,264 21,515 202,771
520 520 520 520 520 520 520
9,792,208 8,666,667 7,946,320 8,374,026 10,017,316 11,187,879 105,440,693
41,364 36,818 32,273 31,818 36,818 45,909 44,091 420,909
14,727 12,909 12,727 14,727 18,364 17,636 173,273
16,545 14,727 12,909 12,727 14,727 18,364 168,364
39,545 35,000 32,091 33,818 40,455 45,182 425,818
175 175 175 175 175 175 175
6,920,455 6,125,000 5,615,909 5,918,182 7,079,545 7,906,818 74,518,182
9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000 92,600,000
3,240,000 2,840,000 2,800,000 3,240,000 4,040,000 3,880,000
3,640,000 3,240,000 2,840,000 2,800,000 3,240,000 4,040,000
8,700,000 7,700,000 7,060,000 7,440,000 8,900,000 9,940,000
500 500 500 500 500 500 500
4,350,000 3,850,000 3,530,000 3,720,000 4,450,000 4,970,000 46,840,000
33,415,909 29,575,000 27,116,818 28,576,364 34,184,091 38,178,636 359,816,364

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Total 2017


393,939 350,649 307,359 303,030 350,649 437,229 419,913 4,008,658
32.8 32.8 32.8 32.8 32.8 32.8 32.8
12,921,212 11,501,299 10,081,385 9,939,394 11,501,299 14,341,126 131,483,983
19,697 17,532 15,368 15,152 17,532 21,861 20,996 200,433
520 520 520 520 520 520 520
10,242,424 9,116,883 7,991,342 7,878,788 9,116,883 11,367,965 104,225,108
41,364 36,818 32,273 31,818 36,818 45,909 44,091 420,909
175 175 175 175 175 175 175
7,238,636 6,443,182 5,647,727 5,568,182 6,443,182 8,034,091 73,659,091
9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000 92,600,000
500 500 500 500 500 500 500
4,550,000 4,050,000 3,550,000 3,500,000 4,050,000 5,050,000 46,300,000
34,952,273 31,111,364 27,270,455 26,886,364 31,111,364 38,793,182 355,668,182
Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Total 2017
10 10 10 10 10 10 10
1,380,000 1,300,000 1,270,000 1,150,000 1,230,000 1,430,000 14,810,000
13,800,000 13,000,000 12,700,000 11,500,000 12,300,000 14,300,000 148,100,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Total 2017


38,000,000 36,000,000 35,600,000 33,000,000 35,900,000 38,900,000 426,500,000
2,178,830 2,188,118 2,197,500 2,206,975 2,216,544 2,226,210 26,097,190
40,178,830 38,188,118 37,797,500 35,206,975 38,116,544 41,126,210 452,597,190

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Total 2017


140,260 122,944 121,212 140,260 174,892 167,965 1,650,216
32.8 32.8 32.8 32.8 32.8 32.8 32.8
4,600,519 4,032,554 3,975,758 4,600,519 5,736,450 5,509,264 54,127,100
7,013 6,147 6,061 7,013 8,745 8,398 82,511
520 520 520 520 520 520 520
3,646,753 3,196,537 3,151,515 3,646,753 4,547,186 4,367,100 42,905,628
14,727 12,909 12,727 14,727 18,364 17,636 173,273
175 175 175 175 175 175 175
2,577,273 2,259,091 2,227,273 2,577,273 3,213,636 3,086,364 30,322,727
3,240,000 2,840,000 2,800,000 3,240,000 4,040,000 3,880,000 38,120,000
500 500 500 500 500 500 500
1,620,000 1,420,000 1,400,000 1,620,000 2,020,000 1,940,000 19,060,000
12,444,545 10,908,182 10,754,545 12,444,545 15,517,273 14,902,727 146,415,455

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Total 2017


34,952,273 31,111,364 27,270,455 26,886,364 31,111,364 38,793,182 355,668,182
13,800,000 13,000,000 12,700,000 11,500,000 12,300,000 14,300,000 148,100,000
40,178,830 38,188,118 37,797,500 35,206,975 38,116,544 41,126,210 452,597,190
88,931,103 82,299,482 77,767,954 73,593,338 81,527,908 94,219,392 956,365,372
- - - - - - -
88,931,103 82,299,482 77,767,954 73,593,338 81,527,908 94,219,392 956,365,372
- - - - - - -
88,931,103 82,299,482 77,767,954 73,593,338 81,527,908 94,219,392 956,365,372

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Total 2017


18,360,000 16,830,000 16,524,000 15,147,000 16,830,000 19,890,000 193,881,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Total 2017


20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 240,000,000
PROYECCIONES DE LAS CUENTAS POR COBRAR COMERCIALES
Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Ventas al Contado 52,500,000 56,250,000 47,250,000 54,750,000 60,000,000 52,500,000
Cobro Mes Anterior 80,000,000 52,500,000 56,250,000 47,250,000 54,750,000 60,000,000
Total Ingreso de Caja 132,500,000 108,750,000 103,500,000 102,000,000 114,750,000 112,500,000

PROYECCIONES DE LAS CUENTAS POR PAGAR COMERCIALES


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Pagos al Contado 24,054,545 23,453,182 22,384,091 25,324,091 25,390,909 26,192,727
Pago Despus 60 Das 4,000,000 5,000,000 3,600,000 3,510,000 3,350,000 3,790,000
Total Salidas de Caja 28,054,545 28,453,182 25,984,091 28,834,091 28,740,909 29,982,727
Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17
69,615,000 61,965,000 54,315,000 53,550,000 61,965,000 77,265,000
52,500,000 69,615,000 61,965,000 54,315,000 53,550,000 61,965,000
122,115,000 131,580,000 116,280,000 107,865,000 115,515,000 139,230,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17


29,065,909 25,725,000 23,586,818 24,856,364 29,734,091 33,208,636
3,800,000 3,920,000 4,350,000 3,850,000 3,530,000 3,720,000
32,865,909 29,645,000 27,936,818 28,706,364 33,264,091 36,928,636
Financiacin Largo Plazo
Trituradora 30,000,000 Dlares

Dlares Soles
Capital Propio 12,000,000 42,000,000

Acciones Comunes 42,000,000


VN 1 S/. X accin
Precio 1 S/. X accin

Dlares Soles
Deuda a LP 18,000,000 63,000,000

Opcin 1 Bonos 6,300 Costo 4% TET


Tasa 4% trimestral 16.99% TEA
Vida 5 aos
soles x
VN 10,000 bono
Pagos trimestrales 2,520,000 dolares

Opcin 2 Prstamo 63,000,000 Costo 4.66% TET


Tiempo 4 aos 20.00% TEA
Tasa 20% TEA
4.66% TET
Amortizacin 3,937,500
Pago trimestral 6,875,514

Periodo Saldo inicial Intereses Abono a capital Cuota Saldo final


1 63,000,000 2,938,014 3,937,500 6,875,514 59,062,500
2 59,062,500 2,754,388 3,937,500 6,691,888 55,125,000
3 55,125,000 2,570,762 3,937,500 6,508,262 51,187,500
4 51,187,500 2,387,136 3,937,500 6,324,636 47,250,000
5 47,250,000 2,203,510 3,937,500 6,141,010 43,312,500
6 43,312,500 2,019,884 3,937,500 5,957,384 39,375,000
7 39,375,000 1,836,259 3,937,500 5,773,759 35,437,500
8 35,437,500 1,652,633 3,937,500 5,590,133 31,500,000
9 31,500,000 1,469,007 3,937,500 5,406,507 27,562,500
10 27,562,500 1,285,381 3,937,500 5,222,881 23,625,000
11 23,625,000 1,101,755 3,937,500 5,039,255 19,687,500
12 19,687,500 918,129 3,937,500 4,855,629 15,750,000
13 15,750,000 734,503 3,937,500 4,672,003 11,812,500
14 11,812,500 550,878 3,937,500 4,488,378 7,875,000
15 7,875,000 367,252 3,937,500 4,304,752 3,937,500
16 3,937,500 183,626 3,937,500 4,121,126 0
Corto
Financiacin Plazo
2.00% TEM
Pagar 12.62% TES
26.82% TEA
Periodo 6 meses
Montos Mltiplos 100,000 S/.
Inters 0 S/.
Estado de ganancias y prdidas presupuestado
Jan-17 Feb-17 Mar-17 Apr-17
Ventas 105,000,000 112,500,000 94,500,000 109,500,000
Costo de ventas -77,011,364 -77,940,568 -69,340,315 -76,290,150
Utilidad Bruta 27,988,636 34,559,432 25,159,685 33,209,850
Gastos de Ventas -15,000,000 -15,750,000 -13,500,000 -14,700,000
Gastos de Admin -20,000,000 -20,000,000 -20,000,000 -20,000,000
UAII -7,011,364 -1,190,568 -8,340,315 -1,490,150
Gastos Financieros 0 0 -2,520,000 0
UAI -7,011,364 -1,190,568 -10,860,315 -1,490,150
Impuesto a la renta 0 0 0 0
Utilidad Neta -7,011,364 -1,190,568 -10,860,315 -1,490,150

Presupuesto de caja
Jan-17 Feb-17 Mar-17 Apr-17
Saldo Inicial de caja 7,350,000 28,795,455 26,342,273 17,988,182
Entradas de Caja
Ventas al contado 52,500,000 56,250,000 47,250,000 54,750,000
Cobros 80,000,000 52,500,000 56,250,000 47,250,000
Venta acciones 42,000,000
Total caja disponible 181,850,000 137,545,455 129,842,273 119,988,182
Salidas de caja
Materiales directos -28,054,545 -28,453,182 -25,984,091 -28,834,091
MOD -13,000,000 -11,500,000 -10,000,000 -11,500,000
CIF -35,000,000 -35,500,000 -33,000,000 -34,600,000
Gastos de Ventas -15,000,000 -15,750,000 -13,500,000 -14,700,000
Gastos de Admin -20,000,000 -20,000,000 -20,000,000 -20,000,000
Impuesto a la renta 0 0 -38,350,000 0
Inversiones
Compra de equipos -105,000,000
Total Salidas de caja -216,054,545 -111,203,182 -140,834,091 -109,634,091
Supervit (Dficit) -34,204,545 26,342,273 -10,991,818 10,354,091
Financiacin
Bonos 63,000,000
Intereses de bono -2,520,000
Pagars 31,500,000
Amortizacin pagar
Intereses de pagar
Saldo Final de caja 28,795,455 26,342,273 17,988,182 10,354,091

Balance General Presupuestado al 31 de Diciembre del 2017 (soles)


ACTIVO PASIVO Y PATRIMONIO
Activo Corriente Pasivo Corriente
Caja
Cuentas x Cobrar 2,471,347 Cuentas x pagar comerciales 9,420,000
Comerciales 77,265,000 Impuestos por pagar 0
Inventarios MP 14,902,727 Deudas corto plazo 24,752,000
Prstamo Largo Plazo 103,320,000
Total Activo Corriente 94,639,075 Total de Pasivo corriente 137,492,000
Activo Fijo 605,000,000 Capital Social 80,000,000
Depreciacin Acumulada -476,097,190 Utilidades Retenidas 7,021,885
Activo Fijo Neto 128,902,810
Total Acivo No corriente 128,902,810 Total Patrimonio 87,021,885

Total Activos 223,541,885 Total Patrimonio y Pasivo 224,513,885


972,000
486000
May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17
120,000,000 105,000,000 139,230,000 123,930,000 108,630,000 107,100,000 123,930,000
-79,887,801 -77,555,997 -88,931,103 -82,299,482 -77,767,954 -73,593,338 -81,527,908
40,112,199 27,444,003 50,298,897 41,630,518 30,862,046 33,506,662 42,402,092
-15,300,000 -16,050,000 -18,360,000 -16,830,000 -16,524,000 -15,147,000 -16,830,000
-20,000,000 -20,000,000 -20,000,000 -20,000,000 -20,000,000 -20,000,000 -20,000,000
4,812,199 -8,605,997 11,938,897 4,800,518 -5,661,954 -1,640,338 5,572,092
0 -2,520,000 0 0 -6,494,116 0 0
4,812,199 -11,125,997 11,938,897 4,800,518 -12,156,070 -1,640,338 5,572,092
-1,419,599 0 -3,521,975 -1,416,153 0 0 -1,643,767
3,392,600 -11,125,997 8,416,922 3,384,365 -12,156,070 -1,640,338 3,928,325

May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17


10,354,091 12,643,583 8,090,856 3,657,972 18,346,819 5,971,885 5,483,521

60,000,000 52,500,000 69,615,000 61,965,000 54,315,000 53,550,000 61,965,000


54,750,000 60,000,000 52,500,000 69,615,000 61,965,000 54,315,000 53,550,000

125,104,091 125,143,583 130,205,856 135,237,972 134,626,819 113,836,885 120,998,521

-28,740,909 -29,982,727 -32,865,909 -29,645,000 -27,936,818 -28,706,364 -33,264,091


-12,000,000 -12,500,000 -13,800,000 -13,000,000 -12,700,000 -11,500,000 -12,300,000
-35,000,000 -36,000,000 -38,000,000 -36,000,000 -35,600,000 -33,000,000 -35,900,000
-15,300,000 -16,050,000 -18,360,000 -16,830,000 -16,524,000 -15,147,000 -16,830,000
-20,000,000 -20,000,000 -20,000,000 -20,000,000 -20,000,000 -20,000,000 -20,000,000
-1,419,599 0 -3,521,975 -1,416,153 0 0 -1,643,767

-112,460,508 -114,532,727 -126,547,884 -116,891,153 -112,760,818 -108,353,364 -119,937,858


12,643,583 10,610,856 3,657,972 18,346,819 21,866,001 5,483,521 1,060,663

-2,520,000 -2,520,000
22,100,000
-31,500,000
-3,974,116
12,643,583 8,090,856 3,657,972 18,346,819 5,971,885 5,483,521 1,060,663

Falta pagar 6 meses del pagar :


24752000
IR 29.50%
Dec-17 Total 2017
154,530,000 1,403,850,000
-94,219,392 -956,365,372
60,310,608 447,484,628
-19,890,000 -193,881,000
-20,000,000 -240,000,000
20,420,608 13,603,628
-2,520,000 -14,054,116
17,900,608 -450,488
-5,280,679 -13,282,173
12,619,929 -13,732,661

Dec-17 Anual
1,060,663 7,350,000

77,265,000 701,925,000
61,965,000 704,660,000
42,000,000
140,290,663 1,455,935,000

-36,928,636 -359,396,364
-14,300,000 -148,100,000
-38,900,000 -426,500,000
-19,890,000 -193,881,000
-20,000,000 -240,000,000
-5,280,679 -51,632,173

-105,000,000
-135,299,316 -1,524,509,536
4,991,347 70,160,764

63,000,000
-2,520,000 -10,080,000
53600000
-31,500,000
-3,974,116
2,471,347 2,471,347
Financiacin de la maquinaria trituradora

Clculo delo COK Clculo de WACC


Beta
Tasa libre de 0.85 Costo
Costo Oportunidad 12.84%
riesgo
Tasa de riesgo 3.23% Financiamiento 16.99%
pas 1.14% Fondos Propios 42,000,000.00
Tasa de mercado 13.20% Deuda 63,000,000.00
Tasa Impositiva 29.50%
COK 12.84%
WACC 12.32%
2017

LIQUIDEZ SOLVENCIA
Activos
Corrientes 94,639,075 Deuda 137,492,000
Pasivos
Corrientes 34,172,000 Patrimonio 87,021,885

Liquidez General 2.77 Razn D/P 1.58

2016

LIQUIDEZ SOLVENCIA
Activos
Corrientes 98,104,545.45 Deuda 47,350,000.00
Pasivos
Corrientes
Liquidez 47,350,000.00 Patrimonio 100,754,545.45
General 2.07 Razn D/P 0.47
RENTABILIDAD
ECONMICA

Utilidad Neta 12,619,928.91

Activos Totales 223,541,884.60

ROA 5.645%
Patrimonio Neto 87,021,884.60
ROE 14.502%

RENTABILIDAD
ECONMICA

Utilidad Neta 61,965,000.00

Activos Totales 148,104,545.45


ROA 41.839%
Patrimonio Neto 100,754,545.45
ROE 61.501%
Nueva mquina trituradora Jan-17 Feb-17 Mar-17
P 30,000,000 $ Tipo de cambio 3.500 3.535 3.570
n 10 aos Total depreciacin (S/.) 2,125,000 2,133,750 2,142,588
r 0 valor residual
Depreciacin 3,000,000 $/anual
Depreciacin 250,000 $/mes Centrum Cato
devalue o reva

Activo fijo
Activo fijo 500,000,000 S/.
Tasa 3%
Depreciacin 15,000,000 S/. / anual
Depreciacin 1,250,000 S/. / mensual
Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17
3.606 3.642 3.679 3.715 3.752 3.790 3.828 3.866 3.905
2,151,513 2,160,529 2,169,634 2,178,830 2,188,118 2,197,500 2,206,975 2,216,544 2,226,210

Centrum Catolica:
devalue o revalue?
Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Cantidad 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000
kgs/bolsa 50 50 50 50 50 50
Total kgs ### ### ### ### ### ###
Total TM 350,000 375,000 315,000 365,000 400,000 350,000
Porcentajes de Materia Prima (%)
Caliza y Arcilla 86.58% 86.58% 86.58% 86.58% 86.58% 86.58%
Hierro y Arena 4.33% 4.33% 4.33% 4.33% 4.33% 4.33%
Yeso 9.09% 9.09% 9.09% 9.09% 9.09% 9.09%
Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Toneladas de Materia Prima

Total Caliza y Arcilla 303,030 324,675 272,727 316,017 346,320 303,030

Total Hierro y Arena 15,152 16,234 13,636 15,801 17,316 15,152


Total Yeso 31,818 34,091 28,636 33,182 36,364 31,818
Total toneladas 350,000 375,000 315,000 365,000 400,000 350,000
N Bolsas 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000

Costos MD
Costo Caliza y
Arcilla 32.8 S/. / TM

Costo Hierro y Arena 520 S/. / TM


Costo Yeso 175 S/. / TM
Costo Bolsa 500 S/. / millar

Inventario Final
IF 40%
Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Total 2017
9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000 92,600,000
50 50 50 50 50 50 50
### ### ### ### ### ### ###
455,000 405,000 355,000 350,000 405,000 505,000 485,000
jes de Materia Prima (%)
86.58% 86.58% 86.58% 86.58% 86.58% 86.58% 86.58%
4.33% 4.33% 4.33% 4.33% 4.33% 4.33% 4.33%
9.09% 9.09% 9.09% 9.09% 9.09% 9.09% 9.09%
100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
das de Materia Prima

393,939 350,649 307,359 303,030 350,649 437,229 419,913

19,697 17,532 15,368 15,152 17,532 21,861 20,996


41,364 36,818 32,273 31,818 36,818 45,909 44,091
455,000 405,000 355,000 350,000 405,000 505,000 485,000
9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000
Cuadro de demanda mensual estimada Ene 2017- Ene 2018
Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Bolsas de cemento* 7,000,000 7,500,000 6,300,000 7,300,000 8,000,000 7,000,000
* La presentacin de cada bolsa de cemento es de 50kg

Horas de mano de obra x mes estimadas Costo 10 S/. / h


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Cantidad de horas hombre 1,300,000 1,150,000 1,000,000 1,150,000 1,200,000 1,250,000

Costos indirectos de fabricacin x mes estimados (soles)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
CIF fijos y variables * 35,000,000 35,500,000 33,000,000 34,600,000 35,000,000 36,000,000
* No incluye la depreciacin (debe calcularlo)

Gastos estimado de administracin mensual (soles)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Gastos de administracin 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000

Gastos estimado de ventas mensual (soles)


Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17
Gastos de ventas 15,000,000 15,750,000 13,500,000 14,700,000 15,300,000 16,050,000
Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18
9,100,000 8,100,000 7,100,000 7,000,000 8,100,000 10,100,000 9,700,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17


1,380,000 1,300,000 1,270,000 1,150,000 1,230,000 1,430,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17


38,000,000 36,000,000 35,600,000 33,000,000 35,900,000 38,900,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17


20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17


18,360,000 16,830,000 16,524,000 15,147,000 16,830,000 19,890,000
Balance General al 31 de diciembre del 2016 (soles)
ACTIVO PASIVO Y PATRIMONIO
Caja 7,350,000 Cuentas x pagar comerciales (4) 9,000,000
Cuentas x Cobrar Comerciales (1 80,000,000 Impuestos por pagar (5) 38,350,000
Inventarios (2) 10,754,545 Prestamos corto plazo 0
Total Activo Corriente 98,104,545 Total de Pasivo corriente 47,350,000

Activo Fijo (3) 500,000,000 Prstamo Largo Plazo 0


Depreciacin Acumulada -450,000,000 Capital Social 80,000,000
Activo Fijo Neto 50,000,000 Utilidades Retenidas 20,754,545
Total de Acivo No corriente 50,000,000 Total Patrimonio 100,754,545

Total Activos 148,104,545 Total Patrimonio y Pasivo 148,104,545

Notas a los Estados Financieros:

(1) Las cuentas x cobrar comerciales corresponden a ventas al crdito de diciembre 2016, se cobrar de acuerdo a la poltica de
(2) Corresponde al inventario final de los materiales directos al 31 de diciembre del 2016:
*II de Caliza y arcilla: 40% de la calisa y arcilla usado en enero 2017, S/. 32.80 x tonelada
*II de Hierro y arena: 40% de hierro y arena usado en enero 2017, S/. 520.00 x tonelada
*II de Yeso: 40% de yeso usado en enero 2017, S/. 175.00 x tonelada
*II delas bolsas de papel: 40% de las bolsas de papel usados en enero 2017, S/. 500.00 x millar
(3) El activo fijo se deprecia anualmente 3% y corresponden solo al rea de produccin, las rea de ventas y administracin no
(4) Las cuentas x pagar comerciales corresponden a compras de bolsas de papel al crdito realizadas en noviembre y diciembre
de acuerdo a la poltica de pagos.
(5) El impuesto por pagar corresponde al impuesto a la renta del 2016.
brar de acuerdo a la poltica de cobranzas.

a de ventas y administracin no tienen activos fijos depreciables.


zadas en noviembre y diciembre del 2016, los montos ascienden a 4000,000 y 5000,000 respectivamente, se pagar