ENERO FEBRERO MARZO ABRIL

INGRESOS
Saldo Mes Anterior 46,323.78 48,647.56 50,971.34
Capital 45,000.00
Ventas
Fiestas Infan. 15000.00 15000.00 15000.00 15000.00
Matrimonios 14400.00 14400.00 14400.00 14400.00
15 Años 14400.00 14400.00 14400.00 14400.00
Baby Shower 12000.00 12000.00 12000.00 12000.00
Total ventas 55,800.00 55,800.00 55,800.00 55,800.00

TOTAL INGRESOS 100,800.00 102,123.78 104,447.56 106,771.34

EGRESOS
Remuneraciones 3,500.00 3,500.00 3,500.00 3,500.00
M O D (2) 1,860.00 1,860.00 1,860.00 1,860.00
Total Remuneraciones 5,360.00 5,360.00 5,360.00 5,360.00
Materia prima
Fiestas Infan. 9,000.00 9,000.00 9,000.00 9,000.00
Matrimonios 9,000.00 9,000.00 9,000.00 9,000.00
15 Años 9,000.00 9,000.00 9,000.00 9,000.00
Baby Shower 7,200.00 7,200.00 7,200.00 7,200.00
Total Materia Prima 34,200.00 34,200.00 34,200.00 34,200.00

Servicios
Agua 60.00 60.00 60.00 60.00
Luz 80.00 80.00 80.00 80.00
Teléfono 120.00 120.00 120.00 120.00
Internet 75.00 75.00 75.00 75.00
Total Servicios 335.00 335.00 335.00 335.00

Alquiler local 1,500.00 1,500.00 1,500.00 1,500.00

Movilidad 2,000.00 2,500.00 2,500.00 2,500.00
Combustible 1,500.00 1,500.00 1,500.00 1,500.00
Impuesto a la Renta 9221.22 9221.22 9221.22 9221.22
Tributos Municipio 30.00 30.00 30.00 30.00
Publicidad 330.00 330.00 330.00 330.00
TOTAL EGRESOS 54,476.22 53,476.22 53,476.22 53,476.22

INGRESOS 100,800.00 102,123.78 104,447.56 106,771.34

EGRESOS 54,476.22 53,476.22 53,476.22 53,476.22
SALDO 46,323.78 48,647.56 50,971.34 53,295.12
 FLUJO DE CAJA
MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE

53,295.12 55,618.90 57,942.68 56,766.46 59,090.24 61,414.02

15000.00 15000.00 15000.00 15000.00 15000.00 15000.00

14400.00 14400.00 14400.00 14400.00 14400.00 14400.00
14400.00 14400.00 14400.00 14400.00 14400.00 14400.00
12000.00 12000.00 12000.00 12000.00 12000.00 12000.00
55,800.00 55,800.00 55,800.00 55,800.00 55,800.00 55,800.00

109,095.12 111,418.90 113,742.68 112,566.46 114,890.24 117,214.02

3,500.00 3,500.00 7,000.00 3,500.00 3,500.00 3,500.00

1,860.00 1,860.00 1,860.00 1,860.00 1,860.00 1,860.00
5,360.00 5,360.00 8,860.00 5,360.00 5,360.00 5,360.00

9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00

9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00
9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00
7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00
34,200.00 34,200.00 34,200.00 34,200.00 34,200.00 34,200.00

60.00 60.00 60.00 60.00 60.00 60.00

80.00 80.00 80.00 80.00 80.00 80.00
120.00 120.00 120.00 120.00 120.00 120.00
75.00 75.00 75.00 75.00 75.00 75.00
335.00 335.00 335.00 335.00 335.00 335.00

1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
9221.22 9221.22 9221.22 9221.22 9221.22 9221.22
 30.00 30.00 30.00 30.00 30.00 30.00
330.00 330.00 330.00 330.00 330.00 330.00
53,476.22 53,476.22 56,976.22 53,476.22 53,476.22 53,476.22

109,095.12 111,418.90 113,742.68 112,566.46 114,890.24 117,214.02

53,476.22 53,476.22 56,976.22 53,476.22 53,476.22 53,476.22
55,618.90 57,942.68 56,766.46 59,090.24 61,414.02 63,737.80
NOVIEMBRE DICIEMBRE

63,737.80 66,061.58

Impuestos
15000.00 15000.00 55800.00 Venta Total
14400.00 14400.00 47288.14 Base Impoble
14400.00 14400.00 8511.9 IGV
12000.00 12000.00
55,800.00 55,800.00 Impuesto a la Renta
47288.14 Base Impoble
119,537.80 121,861.58 709.32 Impuesto a la Renta

Total Impuestos
3,500.00 7,000.00 8,511.90 IGV
1,860.00 1,860.00 709.3 I.R
5,360.00 8,860.00 9,221.22 Impuestos a Pagar

9,000.00 9,000.00
9,000.00 9,000.00
9,000.00 9,000.00
7,200.00 7,200.00
34,200.00 34,200.00

60.00 60.00
80.00 80.00
120.00 120.00
75.00 75.00
335.00 335.00

1,500.00 1,500.00
2,500.00 2,500.00
1,500.00 1,500.00
9221.22 9221.22
 30.00 30.00
330.00 330.00
53,476.22 56,976.22

119,537.80 121,861.58
53,476.22 56,976.22
66,061.58 64,885.36
 DETALLE
0 ENERO FEBRERO MARZO
EGRESOS 54,476.22 53,476.22 53,476.22
SALDO -26,883.00 46,323.78 48,647.56 50,971.34

DATOS Valores
Número de Periodo 12
Tipo de Periodo Anual
Tasa de Descuento 10%

Nro. FNE (1+i)^ FNE/(1+i)^

0 -26,883.00 -26,883.00
1 46323.78 1.10 42,112.53
2 48647.56 1.21 40,204.60
3 50971.34 1.33 38,295.52
4 53295.12 1.46 36,401.28
5 55618.90 1.61 34,534.96
6 57942.68 1.77 32,707.13
7 56766.46 1.95 29,130.17
8 59090.24 2.14 27,566.03
9 61414.02 2.36 26,045.54
10 63737.80 2.59 24,573.68
11 66061.58 2.85 23,154.18
12 64885.36 3.14 20,674.48
348,517.10

VAN S/.348,517.10

RELACIÓN COSTO BENEFICIO

INVERSIÓN S/.26,883.00
TASA DE DESCUENTO 10%

Nro. INVERSIÓN INGRESOS EGRESOS FNE

0 26,883.00 - 26,883.00
1 100,800.00 54,476.22 46,323.78
2 102,123.78 53,476.22 48,647.56
3 104,447.56 53,476.22 50,971.34
4 106,771.34 53,476.22 53,295.12
5 109,095.12 53,476.22 55,618.90
6 111,418.90 53,476.22 57,942.68
7 113,742.68 56,976.22 56,766.46
8 112,566.46 53,476.22 59,090.24
 9 114,890.24 53,476.22 61,414.02
10 117,214.02 53,476.22 63,737.80
11 119,537.80 53,476.22 66,061.58
12 121,861.58 56,976.22 64,885.36

Suma de Ingresos S/.743,590.94

Suma de Egresos S/.368,190.84

Costo de Inversión S/.395,073.84

B/C 1.88
 PERIODO
ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE
53,476.22 53,476.22 53,476.22 56,976.22 53,476.22 53,476.22 53,476.22
53,295.12 55,618.90 57,942.68 56,766.46 59,090.24 61,414.02 63,737.80

Tasa Interna de Retorno

Tasa de
VAN
Descuento
0% S/.657,871.84
5% S/.469,863.63
10% S/.348,517.10
15% S/.267,068.93
20% S/.210,408.95
25% S/.169,690.66
30% S/.139,557.27
35% S/.116,661.97
40% S/.98,852.05
45% S/.84,704.91
50% S/.73,256.56
55% S/.63,838.38
60% S/.55,976.50

TIR 177%

#NUM!

177%
NOVIEMBRE DICIEMBRE
53,476.22 56,976.22
66,061.58 64,885.36
 F
ESTADO DE RESULTAD

VENTAS
Descuentos sobre ventas
Ventas Netas

MOD (2)
Materia Prima
Costo de Ventas

Utilidad Bruta

Gastos de Administración
Gastos de Ventas
Alquiler Local
Movilidad
Total de Gastos

UTILIDAD ANTES DE IMPUE S

Impuesto a la utilidad

UTILIDAD NETA
AST FIT
OS AL 31 DE ABRIL DEL 2019
PORCENTAJE
55,800.00 100%
1,500.00 3%
54,300.00 97%

1,860.00 3%
34,200.00 61%
36,060.00 65%

18,240.00 33%

3,500.00 6%
330.00 1%
1,500.00 3%
2,000.00 4%
7,330.00 13%

TOS 10,910.00 20%

1,664.24 3%
0%
9,245.76 17%
 Costo Por Precio del
Costo Por Invitado
N° Producto Persona Invitados Costo Proveedor producto o
Persona Valery s
Proveedor servicio
1 Fiestas Infan. 30.00 60.00 1800.00 50.00 60.00 3,000.00
2 Matrimonios 50.00 60.00 3000.00 80.00 60.00 4,800.00
3 15 Años 50.00 60.00 3000.00 80.00 60.00 4,800.00
4 Baby Shower 30.00 60.00 1800.00 50.00 60.00 3,000.00

COSTO Y VARIACIÓN POR EVENTO

Costo total
Costo Por Persona Costo Por Persona Variación por
N° Producto Invitados % provedor
Proveedor Valery persona
evento

1 Fiestas Infan. 60.00 S/.30.00 S/.50.00 S/.20.00 40% S/.1,800

2 Matrimonios 60.00 S/.50.00 S/.80.00 S/.30.00 38% S/.3,000
3 15 Años 60.00 S/.50.00 S/.80.00 S/.30.00 38% S/.3,000
4 Baby Shower 60.00 S/.30.00 S/.50.00 S/.20.00 40% S/.1,800
TOTAL S/.160.00 S/.260.00 S/.100.00 38% S/.9,600

COSTO Y VARIACIÓN POR EVENTO MENSUAL

Costo total
Costo Por Persona Costo Por Persona Variación por
N° Producto Invitados % provedor
Proveedor Valery persona
evento
1 Fiestas Infan. 60.00 S/.30.00 S/.50.00 S/.20.00 40% S/.9,000
2 Matrimonios 60.00 S/.50.00 S/.80.00 S/.30.00 38% S/.9,000
3 15 Años 60.00 S/.50.00 S/.80.00 S/.30.00 38% S/.9,000
4 Baby Shower 60.00 S/.30.00 S/.50.00 S/.20.00 40% S/.7,200
TOTAL S/.160.00 S/.260.00 S/.100.00 38% S/.34,200

COSTO Y VARIACIÓN POR EVENTO ANUAL

Costo total
Costo Por Persona Costo Por Persona Variación por
N° Producto Invitados % provedor
Proveedor Valery persona
evento
1 Fiestas Infan. 60.00 S/.30.00 S/.50.00 S/.20.00 40% S/.108,000
2 Matrimonios 60.00 S/.50.00 S/.80.00 S/.30.00 38% S/.108,000
3 15 Años 60.00 S/.50.00 S/.80.00 S/.30.00 38% S/.108,000
4 Baby Shower 60.00 S/.30.00 S/.50.00 S/.20.00 40% S/.86,400
TOTAL S/.160.00 S/.260.00 S/.100.00 38% S/.410,400
 Cantida Perí
Mensual 1 2 3 4 5 6
5 S/.15,000.00 S/.15,000.00 S/.15,000.00 S/.15,000.00 S/.15,000.00 S/.15,000.00
3 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00
3 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00
4 S/.12,000.00 S/.12,000.00 S/.12,000.00 S/.12,000.00 S/.12,000.00 S/.12,000.00
S/.55,800.00 S/.55,800.00 S/.55,800.00 S/.55,800.00 S/.55,800.00 S/.55,800.00

Costo total
Utilidad Bruta %
valery

S/.3,000 S/.1,200 40%

S/.4,800 S/.1,800 38%
S/.4,800 S/.1,800 38%
S/.3,000 S/.1,200 40%
S/.15,600 S/.6,000 38%

Costo total Utilidad Bruta

%
valery Mensual Mensual

S/.15,000 S/.6,000 40%

S/.14,400 S/.5,400 38%
S/.14,400 S/.5,400 38%
S/.12,000 S/.4,800 40%
S/.55,800 S/.21,600 39%

Costo total
Utilidad Bruta %
valery

S/.180,000 S/.72,000 40%

S/.172,800 S/.64,800 38%
S/.172,800 S/.64,800 38%
S/.144,000 S/.57,600 40%
S/.669,600 S/.259,200 39%
odos
Total
7 8 9 10 11 12
S/.15,000.00 S/.15,000.00 S/.15,000.00 S/.15,000.00 S/.15,000.00 S/.15,000.00 S/.180,000.00
S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.172,800.00
S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.14,400.00 S/.172,800.00
S/.12,000.00 S/.12,000.00 S/.12,000.00 S/.12,000.00 S/.12,000.00 S/.12,000.00 S/.144,000.00
S/.55,800.00 S/.55,800.00 S/.55,800.00 S/.55,800.00 S/.55,800.00 S/.55,800.00
Total Ingreso Anual S/.669,600.00