fecha actividad observ

hoy RSU - Flujo de caja

miercoles 29/nov/17 culminación - pract flujo de caja
miercoles 06/12/2017 expos final - 30 min punto de equilibrio
miercoles 13/dic/17 exam final (teoria - pract)
miercoles 20/dic/17 exam aplazados 10:00- 11:30

ejemplos para la acti. 14 informe

simular una situación adjuntar excel..
buscar información y un caso (ejemplo)
hablar con el apalancamiento operativo + apalancamiento financiero
 informe (teoria y practica) caratula, contenido , marco teorico (marco teorico del tema), aplicación
pratica, conclusiones, aporte y bibliografia
practica .- ejercios propuestos para resoler - traer hoja de ejercicios
del tema), aplicación
 BALANCE GENERAL
CAJA S/. 32,500.00 PRSSTA 1
S/. 138,906.25 CAPITAL
ACT. TOTAL S/. 171,406.25 PASIVO. TOTAL+ PATRIMONIO

PRESUPUESTO DE INGRESO

CONCEPTO MES1 MES2 MES3

VENTAS (UIDADES) S/. 6,800.00 S/. 8,704.00 S/. 11,141.12
PRECIO S/. 38.50 S/. 44.28 S/. 50.92
VENTAS TOTALES S/. 261,800.00 S/. 385,369.60 S/. 567,264.05
INGRESO
AL CONTADO S/. 188,496.00 S/. 277,466.11 S/. 408,430.12
A 30 DIAS S/. 73,304.00 S/. 107,903.49
INGRESOS TOTALES S/. 188,496.00 S/. 350,770.11 S/. 516,333.60

PREUSPUESTO DE COMPRAS MATERIA PRIMA X

CONCEPTO MES1 MES2 MES3
COMPRAS (UIDADES) S/. 6,800.00 S/. 8,704.00 S/. 11,141.12
PRECIO S/. 14.55 S/. 14.55 S/. 14.55
COMPRAS (SOLES) S/. 98,940.00 S/. 126,643.20 S/. 162,103.30
AL CONTADO S/. 64,311.00 S/. 82,318.08 S/. 105,367.14
A 30 DIAS S/. 44,325.12 S/. 56,736.15
INGRESOS TOTALES S/. 64,311.00 S/. 126,643.20 S/. 162,103.30

PREUSPUESTO DE COMPRAS MATERIA PRIMA Y

CONCEPTO MES1 MES2 MES3
COMPRAS (UNIDADES) S/. 6,800.00 S/. 8,704.00 S/. 11,141.12
PRECIO ($) (1) S/. 4.40 S/. 4.80 S/. 5.20
COMPRAS ($) S/. 29,920.00 S/. 41,779.20 S/. 57,933.82
TIPO DE CAMBIO (2) S/. 3.22 S/. 3.25 S/. 3.284
EGRESOS COMPRAS S/. 96,342.40 S/. 135,874.31 S/. 190,277.85

(1) PRECIO INCLUYE EL ARANCEL (P*(1.13)

(2) TC2 = TC*(1+(DEV))

PRESTAMO 1
CONCEPTO MES1 MES2 MES3
DEUDA S/. 25,000.00 S/. 19,385.25 S/. 13,770.50
AMORTIZACION S/. 5,614.75 S/. 5,614.75 S/. 5,614.75
INTERESES S/. 510.42 S/. 510.42 S/. 510.42
CUOTA S/. 6,125.17 S/. 6,125.17 S/. 6,125.17
SALDO S/. 19,385.25 S/. 13,770.50 S/. 8,155.75

PRESTAMO 2
 0.032
CONCEPTO MES1 MES2 MES3
DEUDA S/. 6,800.00 S/. 7,059.76 S/. 7,329.44
AMORTIZACION S/. -259.76 S/. -269.68 S/. -279.98
INTERESES S/. 259.76 S/. 269.68 S/. 279.98
CUOTA
SALDO S/. 7,059.76 S/. 7,329.44 S/. 7,609.43

ESTADO DE GANACIAS Y PERDIDAS

CONCEPTO MES1 MES2 MES3
VENTAS (3) S/. 188,496.00 S/. 350,770.11 S/. 516,333.60
MATERIA PRIMA X S/. 64,311.00 S/. 126,643.20 S/. 162,103.30
MATERIA PRIMA Y S/. 96,342.40 S/. 135,874.31 S/. 190,277.85
GASTOS GENERALES DE FABRICACION S/. 22,000.00 S/. 22,000.00 S/. 22,000.00
REMUNERACIÓN S/. 44,000.00 S/. 44,000.00 S/. 44,000.00
DEPRECIACION S/. 6,000.00 S/. 6,000.00 S/. 6,000.00
UTILIDAD BRUTA S/. -44,157.40 S/. 16,252.60 S/. 91,952.46
GASTOS OPERATIVOS S/. 37,400.00 S/. 37,400.00 S/. 37,400.00
UTILIDAD OPERATIVA S/. -81,557.40 S/. -21,147.40 S/. 54,552.46
GASTOS FINANCIEROS S/. 770.18 S/. 780.10 S/. 790.40
UTILIDAD ANTES DE IMPUES Y PARTICIP S/. -82,327.58 S/. -21,927.50 S/. 53,762.06
IMPUESTO A LA RENTA S/. 15,053.38
UTILIDAD NETA S/. -82,327.58 S/. -21,927.50 S/. 38,708.68

(3) SE CONSIDERA AL CONTADO Y AL CREDITO

FLUJO DE CAJA
CONCEPTO MES1 MES2 MES3
INGRESO (4)
PRESTAMO
EGRESOS
MATERIA PRIMA X
MATERIA PRIMA Y
GASTO GENERALES DE FABRICACION
REMNUNERACION
GASTOS OPERATIVOS
GASTOS FINANCIEROS
AMORTIZACION
IMPUESTOS A LA RENTA
TOTAL EGRESOS S/. - S/. - S/. -
SALDO DEL PERIDO
SALDO INICIAL
SALDO FINAL

(4) SE CONSIDERA SOLO AL CONTADO

BALANCE GENERAL
CONCEPTO MES1 MES2 MES3
ACTIVO
CAJA
CUENTAS POR COBRAR
ACTIVO FIJO
DEPRECIACION ACUMULADA
TOTAL ACTIVO S/. - S/. - S/. -
PASIVO Y PATRIMONIO
PRESTAMO1
PRESTAMO2
CUENTAS POR PAGAR
CAPITAL SOCIAL
UTILIDAD ACUMULADA
TOTAL PASIVO Y PATRIMONIO
 cta cte S/. 50,000.00
S/. 121,342.40 efectivo S/. 32,500.00
S/. 50,000.00 maqui 1 S/. 63,500.00
S/. 171,342.40 maqui 2 S/. 15,875.00
equipos 75% S/. 59,531.25
PRESTAMO 1 S/. 25,000.00
prestamo 2 S/. 96,342.40
CAPITAL S/. 50,000.00

MES4 PRECIO PRODUCTO S/. 38.50 UNIDAD

S/. 14,260.63 VENTAS CONTADO incremento
S/. 58.55 CINTAD 72%
S/. 835,012.68 CREDITO 28%

S/. 601,209.13 PRODUCCION S/. 6,800.00 UNIDADES incremento

S/. 158,833.93
S/. 760,043.07 MATERIA PRIMA X
PROD NACIONAL S/. 4.85 UNID
RELACION 3/1 3
MES4 AL CONATADO 65%
S/. 14,260.63 CREDITO 35%
S/. 14.55
S/. 207,492.22 MATERI APRIMA Y
S/. 134,869.94 PRODUC IMPORTADO $ 4 SIN ARANCEL
S/. 56,736.15 REALCION DE PRODUCC 1
S/. 191,606.10
GASTOS GENERALES S/. 22,000.00 MES
DEPREC MENSUAL S/. 6,000.00
REMUNERAC PERSONA S/. 44,000.00 MES
MES4 GASTOS OPERATIVOS S/. 37,400.00 MES
S/. 14,260.63
S/. 5.60 PRESTAMO 1
S/. 79,859.55 PRESTAMO S/. 25,000.00
S/. 3.3166 TASA 24.50% anual 0.0204166667
S/. 264,862.18 CUOTA 48 mese

PRESTA 2 S/. 6,800.00

TIEMPO 90 DIAS 3
CUOTA MES 0.1146
TASA 3.82% EFEC. MENS
MES4
S/. 8,155.75 TIPO DE CAMBIO S/. 3.22
S/. 5,614.75 DEVALUACION 1.00% MES
S/. 510.42 ARANCEL 10.00%
S/. 6,125.17 IMPUESTO A LA RENTA 28%
S/. 2,541.00
 MES4 MATERI APRIMA Y
S/. 7,609.43 PRODUC IMPORTADO $ 4 SIN ARANCEL
S/. -290.68 REALCION DE PRODUCC 1
S/. 290.68
GASTOS GENERALES S/. 22,000.00 MES
S/. 7,900.11 DEPREC MENSUAL S/. 6,000.00
REMUNERAC PERSONA S/. 44,000.00 MES
GASTOS OPERATIVOS S/. 37,400.00 MES
MES4
S/. 760,043.07 PRESTAMO 1
S/. 191,606.10 PRESTAMO S/. 25,000.00
S/. 264,862.18 TASA 24.50% anual
S/. 22,000.00 CUOTA 48 meses
S/. 44,000.00
S/. 6,000.00 PRESTA 2 S/. 22,000.00
S/. 231,574.79 TIEMPO 90 DIAS 3
S/. 37,400.00 CUOTA MES
S/. 194,174.79 TASA 3.82% EFEC. MENS
S/. 801.10
S/. 193,373.70 TIPO DE CAMBIO S/. 3.22
S/. 54,144.63 DEVALUACION 1.00% MES
S/. 139,229.06 ARANCEL 10.00%
IMPUESTO A LA RENTA 28%

MES4

S/. -

MES4
S/. -
 15%

28%

S/. 510.42

meses
UNA EMPRESA HALLAR
caja 20000
activo fijo 150000 BALANCE GENERAL INICIAL
prestamo1 30000 PRESUPUESTO DE INGRESO
capital 140000 PRESUPUESTO DE COMPRAS
CUADRO DE SERVICIO A LA DEUDA
precio producto 38.5 ESTADO DE GANANCIA Y PERDIDA
ventas totales FLUJO DE CAJA
al contado 68% BALANCE GENERAL FINAL
al credito 32%

produccion 8600 uni mes

materia prima X
producto nacional 3.5 unidad
relacion de produccion 1a1
al contado 55%
al crdito 45%

producto imporitado Y 3 dolares si arancel

relacion de produccion 2a1

gastos generales de fabric 12000 mes

depreciacion 4000
remuneracion 50000
gastos operativos 14000

prestamo 1 30000
tasa 3.48% efecti mensual
cuota 3013.86

prestamo 2 compra de Y (mes 1)

tiempo 90 dias
cuota 26710.49
tasa 3.82%

tipo de cambio 3.37

devaluacon 1.00% mensual
arancel 13.00%
impuesto renta 29.00%
 BALANCE GENERAL
CAJA S/. 20,000.00 PRSSTA 1
ERAL INICIAL ACT. FIJO NETO S/. 150,000.00 CAPITAL
DE INGRESO ACT. TOTAL S/. 170,000.00 PASIVO. TOTAL+ PATRIMONIO
DE COMPRAS
ERVICIO A LA DEUDA
NANCIA Y PERDIDA
S/. 30,000.00
S/. 140,000.00
S/. 170,000.00
 BALANCE GENERAL
CAJA S/. 116,180.00 PRSSTA 1
S/. 82,390.00 CAPITAL
ACT. TOTAL S/. 198,570.00 PASIVO. TOTAL+ PATRIMONIO

PRESUPUESTO DE INGRESO

CONCEPTO MES1 MES2

VENTAS (UIDADES) S/. 42,800.00 S/. 54,784.00
PRECIO S/. 61.95 S/. 73.10
VENTAS TOTALES S/. 2,651,460.00 S/. 4,004,765.18
INGRESO
AL CONTADO S/. 1,378,759.20 S/. 2,082,477.90
A 60 DIAS
INGRESOS TOTALES S/. 1,378,759.20 S/. 2,082,477.90

PREUSPUESTO DE COMPRAS MATERIA PRIMA X

CONCEPTO MES1 MES2
COMPRAS (UIDADES) S/. 42,800.00 S/. 54,784.00
PRECIO S/. 7.90 S/. 7.90
COMPRAS (SOLES) S/. 338,120.00 S/. 432,793.60
AL CONTADO S/. 219,778.00 S/. 281,315.84
A 30 DIAS S/. 151,477.76
INGRESOS TOTALES S/. 219,778.00 S/. 432,793.60

PREUSPUESTO DE COMPRAS MATERIA PRIMA Y

CONCEPTO MES1 MES2
COMPRAS (UNIDADES) S/. 128,400.00 S/. 164,352.00
PRECIO ($) (1) S/. 4.20 S/. 4.54
COMPRAS ($) S/. 538,830.60 S/. 746,651.14
TIPO DE CAMBIO (2) S/. 3.18 S/. 3.22
EGRESOS COMPRAS S/. 1,713,481.31 S/. 2,405,217.17

(1) PRECIO INCLUYE EL ARANCEL (P*(1.13)

(2) TC2 = TC*(1+(DEV))

PRESTAMO 1
CONCEPTO MES1 MES2
DEUDA S/. 87,135.00 S/. 68,354.40
AMORTIZACION S/. 18,780.60 S/. 4,423.71
INTERESES S/. 1,706.39 S/. 16,063.28
CUOTA S/. 20,486.99 S/. 20,486.99
SALDO S/. 68,354.40 S/. 63,930.69

PRESTAMO 2
 0.032
CONCEPTO MES1 MES2
DEUDA S/. 128,400.00 S/. 98,396.25
AMORTIZACION S/. 30,003.75 S/. 31,359.92
INTERESES S/. 5,803.68 S/. 4,447.51
CUOTA S/. 35,807.43 S/. 35,807.43
SALDO S/. 98,396.25 S/. 67,036.32

ESTADO DE GANACIAS Y PERDIDAS

CONCEPTO MES1 MES2
VENTAS (3) S/. 1,378,759.20 S/. 2,082,477.90
MATERIA PRIMA X S/. 219,778.00 S/. 432,793.60
MATERIA PRIMA Y S/. 1,713,481.31 S/. 2,405,217.17
GASTOS GENERALES DE FABRICACION S/. 10,000.00 S/. 10,000.00
REMUNERACIÓN S/. 20,000.00 S/. 20,000.00
DEPRECIACION S/. 8,800.00 S/. 8,800.00
UTILIDAD BRUTA S/. -593,300.11 S/. -794,332.87
GASTOS OPERATIVOS S/. 9,600.00 S/. 9,600.00
UTILIDAD OPERATIVA S/. -602,900.11 S/. -803,932.87
GASTOS FINANCIEROS S/. 7,510.07 S/. 20,510.79
UTILIDAD ANTES DE IMPUES Y PARTICIP S/. -610,410.18 S/. -824,443.67
IMPUESTO A LA RENTA
UTILIDAD NETA S/. -610,410.18 S/. -824,443.67

(3) SE CONSIDERA AL CONTADO Y AL CREDITO

FLUJO DE CAJA
CONCEPTO MES1 MES2
INGRESO (4)
PRESTAMO
EGRESOS
MATERIA PRIMA X
MATERIA PRIMA Y
GASTO GENERALES DE FABRICACION
REMNUNERACION
GASTOS OPERATIVOS
GASTOS FINANCIEROS
AMORTIZACION
IMPUESTOS A LA RENTA
TOTAL EGRESOS S/. - S/. -
SALDO DEL PERIDO
SALDO INICIAL
SALDO FINAL

(4) SE CONSIDERA SOLO AL CONTADO

BALANCE GENERAL
CONCEPTO MES1 MES2
ACTIVO
CAJA
CUENTAS POR COBRAR
ACTIVO FIJO
DEPRECIACION ACUMULADA
TOTAL ACTIVO S/. - S/. -
PASIVO Y PATRIMONIO
PRESTAMO1
PRESTAMO2
CUENTAS POR PAGAR
CAPITAL SOCIAL
UTILIDAD ACUMULADA
TOTAL PASIVO Y PATRIMONIO
 cta cte S/. 78,500.00
S/. 87,135.00 efectivo S/. 37,680.0
S/. 111,435.00 maqui 1 S/. 53,500.00
S/. 198,570.00 maqui 2 S/. 17,833.33
equipos 62% S/. 11,056.67
PRESTAMO 1 S/. 87,135.00 S/. 29,045
prestamo 2
CAPITAL

MES3 MES4 PRECIO PRODUCTO S/. 52.50 UNIDAD

S/. 57,523.20 S/. 73,629.70 VENTAS CONTADO
S/. 82.60 S/. 93.34 CINTAD 52%
S/. 4,751,653.89 S/. 6,872,792.19 CREDITO 48%

S/. 2,470,860.02 S/. 3,573,851.94 PRODUCCION S/. 42,800.00 UNIDADES

S/. 1,922,287.29 S/. 2,280,793.87
S/. 4,393,147.31 S/. 5,854,645.81 MATERIA PRIMA X
PROD NACIONAL S/. 3.95 UNID
RELACION 2/1 2
MES3 MES4 AL CONATADO 65%
S/. 57,523.20 S/. 73,629.70 CREDITO 35%
S/. 7.90 S/. 7.90
S/. 454,433.28 S/. 581,674.60 MATERI APRIMA Y
S/. 295,381.63 S/. 378,088.49 PRODUC IMPORTADO $ S/. 3.85
S/. 159,051.65 S/. 159,051.65 REALCION DE PRODU 3a1
S/. 454,433.28 S/. 537,140.14
GASTOS GENERALES S/. 10,000.00 MES
DEPREC MENSUAL S/. 8.80 mes
REMUNERAC PERSON S/. 20,000.00 MES
MES3 MES4 GASTOS OPERATIVOS S/. 9,600.00 MES
S/. 172,569.60 S/. 220,889.09
S/. 4.89 S/. 5.24 PRESTAMO 1
S/. 843,779.06 S/. 1,156,575.26 PRESTAMO S/. 87,135.00
S/. 3.263 S/. 3.3040 TASA 23.50% anual
S/. 2,752,981.06 S/. 3,821,347.81 CUOTA 1757 mese
tiempo S/. 36.00 meses

PRESTA 2 S/. 128,400.00

TIEMPO 4 meses
CUOTA 0 MES
MES3 MES4 TASA 4.52% EFEC. MENS
S/. 63,930.69 S/. 58,467.41
S/. 5,463.28 S/. 58,467.41 TIPO DE CAMBIO S/. 3.18
S/. 15,023.71 S/. 13,739.84 DEVALUACION 1.30% MES
S/. 20,486.99 S/. 20,486.99 ARANCEL 9.00%
S/. 58,467.41 S/. 0.00 IMPUESTO A LA RENT 28%
 MES3 MES4 GASTOS GENERALES S/. 10,000.00 MES
S/. 67,036.32 S/. 34,258.93 DEPREC MENSUAL S/. 8,800.00 mes
S/. 32,777.39 S/. 34,258.93 REMUNERAC PERSON S/. 20,000.00 MES
S/. 3,030.04 S/. 1,548.50 GASTOS OPERATIVOS S/. 9,600.00 MES
S/. 35,807.43 S/. 35,807.43
S/. 34,258.93 S/. -

MES3 MES4
S/. 4,393,147.31 S/. 5,854,645.81
S/. 454,433.28 S/. 537,140.14 28
S/. 2,752,981.06 S/. 3,821,347.81
S/. 10,000.00 S/. 10,000.00
S/. 20,000.00 S/. 20,000.00
S/. 8,800.00 S/. 8,800.00
S/. 1,146,932.97 S/. 1,457,357.86
S/. 9,600.00 S/. 9,600.00 TIPO DE CAMBIO S/. 3.18
S/. 1,137,332.97 S/. 1,447,757.86 DEVALUACION 1.30% MES
S/. 18,053.75 S/. 15,288.35 ARANCEL 9.00%
S/. 1,119,279.22 S/. 1,432,469.52 IMPUESTO A LA RENT 28%
28% 28%
S/. 1,119,278.94 S/. 1,432,469.24

MES3 MES4

S/. - S/. -

MES3 MES4
S/. - S/. -
incremento 18%
13%

incremento 28%
5%

SIN ARANCEL

0.01958333 S/. 1,706.39

32 dias 672 horas

1.4464
672

horas