gastos administrativos
DESCRIPTION
aTRANSCRIPT
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INVERSION INTANGIBLE UNIDAD CANTIDAD
Costos de constitucion y organozacion de empresaElaboracion de minuta Und 1 S/. 900.00 Elaboracion de escritura publica Und 1 S/. 930.00 Inscripcion de resgistros publicos Und 1 S/. 740.00 Formulario para registro publicos Und 1 S/. 70.00 Certificado de compatibilidad de uso Und 1 S/. 15.00 Licencia de funcionamiento Und 1 S/. 260.00 Legalizacion de libros de actas Und 1 S/. 40.00 Legalizacion de libro diario Und 1 S/. 43.00 Legalizacion de libro mayor Und 1 S/. 43.00 Legalizacion de libro ingresos y egresos Und 1 S/. 45.00 Legalizacion de planillas y remuneraciones Und 1 S/. 40.00 Legalizacion de libro inventarios Und 1 S/. 45.00 Permisos municipales Und 1 S/. 38.00 Patente 1 S/. 500.00 Gastos operativosInstalacion telefonica Und 1 S/. 50.00 Sob Total
VALOR UNITARIO
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TOTAL
S/. 900.00 S/. 930.00 S/. 740.00 S/. 70.00 S/. 15.00 S/. 260.00 S/. 40.00 S/. 43.00 S/. 43.00 S/. 45.00 S/. 40.00 S/. 45.00 S/. 38.00 S/. 500.00
S/. 50.00 S/. 3,209.00
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INVERSION DE KILLARIDescripcion Cantidad Costo Unitario Costo total
Equipos de Operaciones S/. 6,640.00 Computadora 4 S/. 1,500.00 S/. 6,000.00 Impresora 1 S/. 400.00 S/. 400.00 Telefono 2 S/. 120.00 S/. 240.00 Muebles de Oficina S/. 1,620.00 Escritorios 4 S/. 200.00 S/. 800.00 Sillas Giratoris 4 S/. 100.00 S/. 400.00 Sillas Normales 3 S/. 40.00 S/. 120.00 Estantes 2 S/. 150.00 S/. 300.00 Utiles de Oficina S/. 59.00 Archivadores 5 S/. 7.00 S/. 35.00 Papeleria 2 S/. 12.00 S/. 24.00 Implemento de Mantenimiento S/. 50.00 Extintor 1 S/. 30.00 S/. 30.00 Botiquin 1 S/. 20.00 S/. 20.00 TOTAL S/. 8,369.00
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INVERSION DE KILLARIDescripcion Cantidad Costo Unitario
Computadora 4 S/. 1,500.00 Impresora 1 S/. 400.00 Telefono 1 S/. 120.00 Escritorios 4 S/. 200.00 Sillas Giratoris 4 S/. 100.00 Sillas Normales 2 S/. 40.00 Estantes 1 S/. 300.00 Archivadores 5 S/. 7.00 Papeleria 2 S/. 12.00 Extintor 1 S/. 30.00 Botiquin 1 S/. 20.00 Patente 1 S/. 500.00 TOTAL S/. 3,229.00
CAPITAL DE TRABAJOPLANILLA
COMPRA DE CARTERAS 500 S/. 50.00 COMPRA DE LLAVEROS 500 S/. 6.00 COMPRA DE SEPARADORES 500 S/. 6.00 COMPRA DE CAJAS PRIMARIA 500 S/. 5.00 COMPRA DE ETIQUETA 500 S/. 0.40 COMPRA CAJAS SECUNDARIA 10 S/. 5.00 TRANSPORTE INTER. A FABRICA 1 S/. 400.00 TRANSPORTE INTER. AL PUERTO 1 S/. 120.00 AGENCIAMIENTO DE ADUANA 1 S/. 400.00 SEGURO DE CARGA INTERNACIONAL 0.55% 1 S/. 660.00 TRANSPORTE AEREO 1 S/. 2,000.00 PLANILLA GERENTE 1 S/. 2,000.00 PLANILLA JEFE MARKETING 1 S/. 1,500.00 PLANILLA JEFE LOGISTICO 1 S/. 1,500.00 PLANILLA JEFE FINANZAS 1 S/. 1,500.00 TOTAL
INVERSION TOTAL
INVERSIÓN TOTAL En Porcentaje
I. ACTIVOS TANGIBLES S/. 8,369.00
II. ACTIVOS INTANGIBLES S/. 3,209.00
III. CAPITAL DE TRABAJO S/. 52,030.00
IV. GASTOS ADMINISTRATIVOS S/. 8,571.67 TOTAL S/. 72,179.67
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INVERSION DE KILLARICosto total
S/. 6,000.00 S/. 400.00 S/. 120.00 S/. 800.00 S/. 400.00 S/. 80.00 S/. 300.00 S/. 35.00 S/. 24.00 S/. 30.00 S/. 20.00 S/. 500.00 S/. 8,709.00
CAPITAL DE TRABAJO
S/. 25,000.00 S/. 3,000.00 S/. 3,000.00 S/. 2,500.00 S/. 200.00 S/. 50.00 S/. 400.00 S/. 120.00 S/. 400.00 S/. 660.00 S/. 6,000.00 S/. 2,000.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 47,830.00
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COSTO INTERNO DE CARTERAS KILLARY
CONCEPTO CANTIDAD
1. COSTEO 500 CARTERASKillary 500 und S/. 50.00 Llavero 500 und S/. 6.00 SEPARADORES 500 Und S/. 6.00 Etiquetas 500 Und S/. 0.40 Flete Cuzco a Lima 1 und S/. 400.00 Gastos operativos 1 und S/. 100.00 Traslado interno a planta 1 und S/. 150.00 CAJA PRIMARIA 500 und S/. 5.00 CAJA SECUNDARIA 10 und S/. 10.00 FLETE FABRICA A ADUANAS 1 und S/. 120.00 FLETE AEREO 1 und S/. 6,000.00 SEGURO 1 und S/. 660.00 AGENCIAMIENTO DE ADUANA 1 und S/. 400.00
TOTAL S/. 7,907.40
GASTOS TOTALESCONCEPTO CANTIDAD
GASTOS DE PRODUCCION S/. 41,630.00 GASTOS DE VENTAS S/. 10,400.00
GASTO TOTAL S/. 52,030.00
PRECIO UNITARIO A EXPORT. CANTIDAD COSTO
KILLARI 500 UND S/. 104.06
UNIDAD DE MEDIDA
COSTO UNITARIO
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COSTO INTERNO DE CARTERAS KILLARY
COSTO TOTAL
S/. 25,000.00 S/. 3,000.00 S/. 3,000.00 S/. 200.00 S/. 400.00 S/. 100.00 S/. 150.00 S/. 2,500.00 S/. 100.00 S/. 120.00 S/. 6,000.00 S/. 660.00 S/. 400.00
S/. 41,630.00
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COSTOS FIJOS
DESCRIPCIÓN CANTIDAD COSTO MENSUAL
12 S/. 220.00 S/. 440.00
PERSONAL DE MARKETING12
S/. 1,500.00 S/. 3,000.00 PERSONAL DE LOGISTICA S/. 1,500.00 S/. 3,000.00 VACACIONES S/. 125.00 S/. 250.00 Subtotal S/. 3,345.00 S/. 6,690.00 Gastos generales
1Mantenimiento equipos S/. 30.00 S/. 60.00
Subtotal S/. 30.00 S/. 60.00 Gastos de intermediario
12 S/. 4,800.00 S/. 9,600.00
Publicidad de empresa S/. 400.00 S/. 800.00 Subtotal S/. 5,200.00 S/. 10,400.00
Total S/. 8,575.00 S/. 17,150.00
COSTOS BIMESTRALES
Alquiler de local incl. Servicios de Luz
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COSTOS FIJOS
S/. 2,640.00 S/. 18,000.00 S/. 18,000.00 S/. 1,500.00 S/. 40,140.00
S/. 360.00
S/. 360.00 S/. 57,600.00 S/. 4,800.00 S/. 62,400.00
S/. 102,900.00
COSTO TOTAL ANUAL
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GASTOS ADMINISTRATIVOS
GASTOS ADMINISTRATIVOS Gasto mensual Gasto Anual
Gerente General S/. 2,000.00 S/. 24,000.00
Administracion y finanzas S/. 1,500.00 S/. 18,000.00
Vacaciones S/. 145.83 S/. 1,750.00
Suministros de oficina S/. 100.00 S/. 1,200.00
Internet S/. 60.00 S/. 720.00
Telefono S/. 100.00 S/. 1,200.00
Agua S/. 30.00 S/. 360.00
Luz S/. 50.00 S/. 600.00
Alquiler de local S/. 300.00 S/. 3,600.00
TOTAL GASTOS DE ADMINISTRACIÓN S/. 4,285.83 S/. 51,430.00
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GASTOS DE VENTAS Gasto BIMESTRAL Gastos AnualGastos de intermediario 8% S/. 9,600.00 S/. 57,600.00 Gastos de publicidad fans page S/. - S/. - Publicidad empresa S/. 800.00 S/. 4,800.00 TOTAL GASTOS DE VENTA S/. 10,400.00 S/. 62,400.00
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Meses Valor Cuota Interes Amortizacion Saldo Insoluto
0 S/. 35,000.00
1 S/. 1,659.03 S/. 1,131.08 S/. 527.95 S/. 527.95 S/. 34,472.05
2 S/. 1,659.03 S/. 1,114.02 S/. 545.01 S/. 1,072.96 S/. 33,927.04
3 S/. 1,659.03 S/. 1,096.41 S/. 562.62 S/. 1,635.58 S/. 33,364.42
4 S/. 1,659.03 S/. 1,078.23 S/. 580.80 S/. 2,216.38 S/. 32,783.62
5 S/. 1,659.03 S/. 1,059.46 S/. 599.57 S/. 2,815.95 S/. 32,184.05
6 S/. 1,659.03 S/. 1,040.08 S/. 618.95 S/. 3,434.90 S/. 31,565.10
7 S/. 1,659.03 S/. 1,020.08 S/. 638.95 S/. 4,073.85 S/. 30,926.15
8 S/. 1,659.03 S/. 999.34 S/. 659.69 S/. 4,733.54 S/. 30,266.46
9 S/. 1,659.03 S/. 978.11 S/. 680.92 S/. 5,414.46 S/. 29,585.54
10 S/. 1,659.03 S/. 956.11 S/. 702.92 S/. 6,117.38 S/. 28,882.62
11 S/. 1,659.03 S/. 933.39 S/. 725.64 S/. 6,843.02 S/. 28,156.98
12 S/. 1,659.03 S/. 909.94 S/. 749.09 S/. 7,592.11 S/. 27,407.89
13 S/. 1,659.03 S/. 885.74 S/. 773.29 S/. 8,365.40 S/. 26,634.60
14 S/. 1,659.03 S/. 860.75 S/. 798.28 S/. 9,163.68 S/. 25,836.32
15 S/. 1,659.03 S/. 834.95 S/. 824.08 S/. 9,987.76 S/. 25,012.24
16 S/. 1,659.03 S/. 808.32 S/. 850.71 S/. 10,838.47 S/. 24,161.53
17 S/. 1,659.02 S/. 780.82 S/. 878.20 S/. 11,716.67 S/. 23,283.33
18 S/. 1,659.02 S/. 752.44 S/. 906.58 S/. 12,623.25 S/. 22,376.75
19 S/. 1,659.02 S/. 723.15 S/. 935.87 S/. 13,559.12 S/. 21,440.88
20 S/. 1,659.02 S/. 692.90 S/. 966.12 S/. 14,525.24 S/. 20,474.76
21 S/. 1,659.02 S/. 661.68 S/. 997.34 S/. 15,522.58 S/. 19,477.42
22 S/. 1,659.02 S/. 629.45 S/. 1,029.57 S/. 16,552.15 S/. 18,447.85
23 S/. 1,659.02 S/. 596.18 S/. 1,062.84 S/. 17,614.99 S/. 17,385.01
24 S/. 1,659.02 S/. 561.83 S/. 1,097.19 S/. 18,712.18 S/. 16,287.82
25 S/. 1,659.02 S/. 526.37 S/. 1,132.65 S/. 19,844.83 S/. 15,155.17
26 S/. 1,659.02 S/. 489.77 S/. 1,169.25 S/. 21,014.08 S/. 13,985.92
27 S/. 1,659.02 S/. 451.98 S/. 1,207.04 S/. 22,221.12 S/. 12,778.88
28 S/. 1,659.02 S/. 412.97 S/. 1,246.05 S/. 23,467.17 S/. 11,532.83
29 S/. 1,659.02 S/. 372.70 S/. 1,286.32 S/. 24,753.49 S/. 10,246.51
30 S/. 1,659.02 S/. 331.13 S/. 1,327.89 S/. 26,081.38 S/. 8,918.62
31 S/. 1,659.02 S/. 288.22 S/. 1,370.80 S/. 27,452.18 S/. 7,547.82
32 S/. 1,659.02 S/. 243.92 S/. 1,415.10 S/. 28,867.28 S/. 6,132.72
33 S/. 1,659.02 S/. 198.19 S/. 1,460.83 S/. 30,328.11 S/. 4,671.89
34 S/. 1,659.02 S/. 150.98 S/. 1,508.04 S/. 31,836.15 S/. 3,163.85
35 S/. 1,659.02 S/. 102.25 S/. 1,556.77 S/. 33,392.92 S/. 1,607.08
36 S/. 1,659.02 S/. 51.94 S/. 1,607.08 S/. 35,000.00 S/. -
Amortizaciòn Acumulada
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FINANCIAMIENTO VALOR S/ Capital Propio S/. 40,000.00 Capital Tercero S/. 35,000.00
TOTAL S/. 75,000.00
S/. 24,724.88 S/. 35,000.00
S/. 59,724.88
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PUNTO DE EQUILIBRIO
COSTO FIJO 8,575.00
COSTO VARIABLE UNITARIO 104.06
PRECIO 240.00
CAPACIDAD INSTALADA 500.00 BIMESTRALES
MARGEN DE CONTRIBUCION 135.94
PUNTO DE EQ EN CANT 63 MENSUALES
PUNTO DE EQUILIBRIO PARA CARTERA KILLARICosto fijo S/. 8,575.00
Costo variable unitario S/. 104.06
Precio unitario S/. 240.00
Capacidad instalada 500.00
Margen de contribucion S/. 135.94
Punto de equilibrio en cantidad mensual 63.08
S/. -
S/. 1,000.00
S/. 2,000.00
S/. 3,000.00
S/. 4,000.00
S/. 5,000.00
S/. 6,000.00
S/. 7,000.00
S/. 8,000.00
S/. 9,000.00
S/. 10,000.00 PUNTO EQUILIBRIO MENSUAL
Column B
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S/. -
S/. 1,000.00
S/. 2,000.00
S/. 3,000.00
S/. 4,000.00
S/. 5,000.00
S/. 6,000.00
S/. 7,000.00
S/. 8,000.00
S/. 9,000.00
S/. 10,000.00 PUNTO EQUILIBRIO MENSUAL
Column B
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ELEGANCE FASHION S.A.CDETALLE DE ACTIVO FIJO
CANT
MUEBLES Y ENSERES2/21/2015 Escritorios 4 S/. 200.00 S/. 800.00 52/21/2015 Sillas Giratoris 4 S/. 100.00 S/. 400.00 52/21/2015 Sillas Normales 3 S/. 40.00 S/. 120.00 52/21/2015 Estantes 2 S/. 150.00 S/. 300.00 5
EQUIPOS DE COMPUTO2/21/2015 Computadora 4 S/. 1,500.00 S/. 6,000.00 52/21/2015 Impresora 1 S/. 400.00 S/. 400.00 52/21/2015 Telefono 2 S/. 120.00 S/. 240.00 5
TOTAL DEPRECIACIÓN
FECHA DE COMPRA DESCRIPCIÒN DEL ACTIVO
COSTO DE ADQUISICIÒN POR
UND.
COSTO DE ADQUISICIÒN
TOTAL VIDA UTIL
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DEPRECIACIÒN POR AÑO
AÑO 2016 AÑO 2017 AÑO 2018 AÑO 2019 AÑO 2020
S/. 324.00 S/. 324.00 S/. 324.00 S/. 324.00 S/. 324.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 1,328.00 S/. 1,328.00 S/. 1,328.00 S/. 1,328.00 S/. 1,328.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00
S/. 1,652.00 S/. 1,652.00 S/. 1,652.00 S/. 1,652.00 S/. 1,652.00
% DE DEPREC.
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4) PRESUPUESTO DE VENTAS
MES CANTIDAD PRECIO TOTAL
Enero S/. - Febrero 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Marzo S/. - Abril 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Mayo S/. - Junio 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Julio S/. - Agosto 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Septiembre S/. - Octubre 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Noviembre S/. - Diciembre 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 TOTAL 3,000 S/. 720,000.00
DESCRIPCION DEL PRODUCTO
PRECIO UNITARIO
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50%
CANAL DE DISTRIBUCION ADELANTO 50%
INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"
S/. 360,000.00
ESTRATEGIA DE COMERCIALIZACION
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50%
CONTADO 50% TOTAL
S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 360,000.00 S/. 720,000.00
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5) PRESUPUESTO DE COSTO
MES Costo Fijo
Enero 0 S/. 104.06 S/. - 8,575.00 Febrero 500 S/. 104.06 S/. 52,030.00 8,575.00 Marzo 0 S/. 104.06 S/. - 8,575.00 Abril 500 S/. 104.06 S/. 52,030.00 8,575.00 Mayo 0 S/. 104.06 S/. - 8,575.00 Junio 500 S/. 104.06 S/. 52,030.00 8,575.00 Julio 0 S/. 104.06 S/. - 8,575.00 Agosto 500 S/. 104.06 S/. 52,030.00 8,575.00 Septiembre 0 S/. 104.06 S/. - 8,575.00 Octubre 500 S/. 104.06 S/. 52,030.00 8,575.00 Noviembre 0 S/. 104.06 S/. - 8,575.00 Diciembre 500 S/. 104.06 S/. 52,030.00 8,575.00 TOTAL 3000 S/. 312,180.00 102,900.00
Cant Proyectada de Venta
Costo Unitario Variable
Costo Total Variable
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Costo Total
8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 415,080.00
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6) GASTOS ADMINISTRATIVOS
Cant Detalle Descripcion GASTO ANUAL
1 Gerente General PLANILLA S/. 2,000.00 S/. 24,000.00 1 Administracion y finanzas PLANILLA S/. 1,500.00 S/. 18,000.00 2 Vacaciones PLANILLA S/. 145.83 S/. 1,750.00 1 Suministros de oficina S/. 100.00 S/. 1,200.00 1 Internet S/. 60.00 S/. 720.00 2 Telefono S/. 100.00 S/. 1,200.00 1 Agua S/. 30.00 S/. 360.00 1 Luz S/. 50.00 S/. 600.00 1 Alquiler de local S/. 300.00 S/. 3,600.00
TOTAL S/. 4,285.83 S/. 51,430.00
GASTO MENSUAL
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6) GASTOS DE VENTAS
Cant Detalle Descripcion GASTO BIMESTRAL GASTO ANUAL
1 Gastos de intermediario 8% CARTERAS KILLARY S/. 9,600.00 57,600.00 1 Gastos de publicidad S/. - 1 Publicidad empresa S/. 800.00 4,800.00
TOTAL 62,400.00
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VENTAS 10% 15% 20% 25% S/. 720,000.00 S/. 72,000.00 S/. 108,000.00 S/. 144,000.00 S/. 180,000.00
S/. 792,000.00 S/. 828,000.00 S/. 864,000.00 S/. 900,000.00
COSTO DE VENTA 10% 15% 20% 25% S/. 352,920.00 S/. 35,292.00 S/. 52,938.00 S/. 70,584.00 S/. 88,230.00
S/. 388,212.00 S/. 405,858.00 S/. 423,504.00 S/. 441,150.00
GASTOS ADMINSTRATIVO 10% 15% 20% 25% S/. 51,430.00 S/. 5,143.00 S/. 7,714.50 S/. 10,286.00 S/. 12,857.50
S/. 56,573.00 S/. 59,144.50 S/. 61,716.00 S/. 64,287.50
GASTOS DDE VENTAS 10% 15% 20% 25% S/. 62,400.00 S/. 6,240.00 S/. 9,360.00 S/. 12,480.00 S/. 15,600.00
S/. 68,640.00 S/. 71,760.00 S/. 74,880.00 S/. 78,000.00
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7)ESTADO DE RESULTADOSDETALLE AÑO 2015 AÑO 2016 AÑO 2015
VENTAS 720,000.00 792,000.00 828,000.00
(-)COSTO DE VENTA - 415,080.00 - 388,212.00 - 405,858.00
UTILIDAD BRUTA 304,920.00 403,788.00 422,142.00
(-)GASTOS ADMINISTRATIVOS - 51,430.00 - 51,430.00 - 51,430.00
(-)GASTOS DE VENTAS - 62,400.00 - 62,400.00 - 62,400.00
UTIILDAD OPERATIVA 191,090.00 289,958.00 308,312.00
GASTOS FINANCIEROS - 19,908.24 - 19,908.24 - 19,908.24
171,181.76 270,049.76 288,403.76
DISTRIBUCION DE UTILIDADES - 17,118.18 - 27,004.98 - 28,840.38
UTILIDAD ANTES DE IMPUESTOS 154,063.59 243,044.79 259,563.39
IMPUESTO A LA RENTA - 43,137.80 - 68,052.54 - 72,677.75
UTILIDAD NETA 110,925.78 174,992.25 186,885.64
ESTADO DE RESULTADOS ENTEGRALES AL 31 DIC 2015VENTAS S/. 720,000.00
COSTO DE VENTAS S/. -415,080.00
UTILIDAD BRUTA S/. 304,920.00
GASTOS ADMINISTRATIVOS S/. -51,430.00
GASTOS DE VENTAS S/. -62,400.00
UTILIDAD OPERATIVO S/. 191,090.00
GASTOS FINANCIEROOS S/. -19,908.24
UTILIDAD ANTES DE IMPUESTO S/. 154,063.59
IMPUESTO A LA RENTA S/. -43,137.80
UTILIDAD NETA S/. 110,925.78
UTILIDAD ANTES DE IMPUESTOS Y DIST DE UTILIDADES
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AÑO 2016 AÑO 2015
864,000.00 900,000.00
- 423,504.00 - 441,150.00
440,496.00 458,850.00
- 51,430.00 - 51,430.00
- 62,400.00 - 62,400.00
326,666.00 345,020.00
- -
326,666.00 345,020.00
- 32,666.60 - 34,502.00
293,999.40 310,518.00
- 82,319.83 - 86,945.04
211,679.57 223,572.96
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BIMESTRE 1 AÑO 1 AÑO 2 AÑO 3
VENTA POR BIMESTRE 500 3000 3020 3050
BIMESTRES EN EL AÑO 1 6 6 6
PRODUCCIÒN TOTAL 500 18000 18120 18300
PRECIO DE CARTERA S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00
INGRESOS TOTALES S/. 120,000.00 S/. 4,320,000.00 S/. 4,348,800.00 S/. 4,392,000.00
VENTAS CARTERAS KILLARI
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AÑO 4 AÑO 5
3060 4000
6 6
18360 24000
S/. 240.00 S/. 240.00
S/. 4,406,400.00 S/. 5,760,000.00
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DETALLE AÑO 0 AÑO 1 AÑO 2 AÑO 3 AÑO 4
Ingresos 720000.00 792000.00 828000.00 864000.00
(-) Costos variables - 312,180.00 - 312,180.00 - 312,180.00 - 312,180.00
(-) Costos fijos - 102,900.00 - 102,900.00 - 102,900.00 - 102,900.00
(-) Gastos de ventas - 62,400.00 - 62,400.00 - 62,400.00 - 62,400.00
(-) Gastos adm. - 51,430.00 - 51,430.00 - 51,430.00 - 51,430.00
(-) Interes prestamo - - - -
(-) Depreciacion - 1,652.00 - 1,652.00 - 1,652.00 - 1,652.00
(-) Amortizacion intang - 641.80 - 641.80 - 641.80 - 641.80
Utilidad antes de impuesto 188,796.20 260,796.20 296,796.20 332,796.20
(-) Impuesto a la Renta - 52,862.94 - 73,022.94 - 83,102.94 - 93,182.94
Utilidad Neta 135,933.27 187,773.27 213,693.27 239,613.27
Depreciacion 1,652.00 1,652.00 1,652.00 1,652.00
Amortizacion intang 641.80 641.80 641.80 641.80
(-) Inversion inicial - 72,179.67
(-) inversion cap. De trabajo - 52,030.00
Prestamos 35,000.00
(-) Amortizacion deuda - 19,908.24 - 19,908.24 - 19,908.24
Flujo de caja 1 - 89,209.67 118,318.83 170,158.83 196,078.83 241,907.07
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AÑO 5
900000.00
- 312,180.00
- 102,900.00
- 62,400.00
- 51,430.00
-
- 1,652.00
- 641.80
368,796.20
- 103,262.94
265,533.27
1,652.00
641.80
267,827.07
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DETALLE AÑO 1 AÑO 2 AÑO 3 AÑO 4Flujo econòmico neto actualizado 118,318.83 170,158.83 196,078.83 241,907.07
Flujo econòmico neto actualizado 118,318.83 170,158.83 196,078.83 241,907.07
INVERSIÒN 89,209.67
VAN 1 (20%) 348.66
VAN 2 (15%) 542.73
Calculo de la TIRR1=20% VAN 1 = 348,66R2=15% VAN 2 = 542,73
TIR : (20+(15-20)*348.66(348,66-542,73)
TIR : 28.98%
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AÑO 5 267,827.07 267,827.07
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ELEGANCE FASHION S.A.C.ESTADO DE SITUACIÒN FINANCIERA AL 31 DE DICIEMBRE 2015
ACTIVOCaja S/. 35,000.00 Clientes S/. - Ctas x cobrar diver (prestamos) S/. - Mercaderia S/. 360,000.00
Total Activo Corriente S/. 395,000.00 Activo Fijo S/. 8,369.00 Depreciacion S/. -1,652.00 Intangible S/. 3,209.00
TOTAL ACTIVO S/. 404,926.00 PASIVOTributos por pagar S/. 52,862.94 Remuneraciones por pagar S/. 51,430.00 Proveedores S/. 150,000.00 Prestamos S/. - Total Pasivo Corriente S/. 254,292.93 Tributos por pagar S/. - Prestamos S/. 19,908.24 Beneficios SocialesTotal Pasivo S/. 274,201.17 PATRIMINIOCapital S/. 40,000.00 Resultados Acumulados S/. - Resultados del Ejercicio S/. 110,925.78 TOTAL PASIVO Y PATRIMONIO S/. 425,126.96
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LIQUIDEZ GENERAL = 1
LIQUIDEZ GENERAL =
PRUEBA ACIDA =2
PRUEBA ACIDA =
SOLVENCIA =3
SOLVENCIA =
ROI =4
ROI =
ROA =5
ROA =
LIQUIDEZ GENERAL = ACTIVO CORRIENTE PASIVO CORRIENTE
PRUEBA ACIDA = ACT.CTE - MERCADERIAS PASIVO CORRIENTE
SOLVENCIA = TOTAL ACTIVOTOTAL PASIVO
ROI = UTILIDAD NETACAPITAL
ROA = UTILIDAD NETATOTAL ACTIVO
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S/. 425,126.96 S/. 52,862.94 8.0420608341711
#NAME? S/. 52,862.94
#NAME?
#NAME? S/. 274,201.17
#NAME?
S/. 110,925.78 S/. 40,000.00 S/. 2.77
S/. 110,925.78 S/. 425,126.96 S/. 0.26