Formato Financiero-1 (con tabla de amortizacion corregida)

Download Formato Financiero-1 (con tabla de amortizacion corregida)

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PRESUPUESTO DE VENTASPor los periodos que comprenden desde el Ao 1 al Ao 5PRESUPUESTO DE VENTAS EN UNIDADES PRODUCTO PRINCE OF DARKNESS ROSTRATA CARIBEA VULCANO SPLASH SHE KONG SEXY PINK PANDANUS CORDELINE MIX IRACA PALM ARECA PALM FISH TAIL AO 1 3,500 2,700 2,600 2,800 2,000 1,300 3,000 1,100 2,300 2,100 2,80026,200AO 2 5,250 4,050 3,900 4,200 3,000 1,950 4,500 1,650 3,450 3,150 4,200AO 3 7,875 6,075 5,850 6,300 4,500 2,925 6,750 2,475 5,175 4,725 6,300AO 4 11,813 9,113 8,775 9,450 6,750 4,388 10,125 3,713 7,763 7,088 9,450AO 5 17,719 13,669 13,163 14,175 10,125 6,581 15,188 5,569 11,644 10,631 14,175TOTAL 46,156 35,606 34,288 36,925 26,375 17,144 39,563 14,506 30,331 27,694 36,925PRECIOS DE VENTAPRODUCTOPRINCE OF DARKNESS ROSTRATA CARIBEA VULCANO SPLASH SHE KONG SEXY PINK PANDANUS CORDELINE MIX IRACA PALM ARECA PALM FISH TAILAO 1 4.88 2.50 1.25 4.75 4.75 2.50 0.10 0.25 0.25 0.25 0.25AO 2 4.98 2.55 1.28 4.85 4.85 2.55 0.10 0.26 0.26 0.26 0.26AO 3 5.08 2.60 1.30 4.94 4.94 2.60 0.10 0.26 0.26 0.26 0.26AO 4 5.18 2.65 1.33 5.04 5.04 2.65 0.11 0.27 0.27 0.27 0.27AO 5 5.28 2.71 1.35 5.14 5.14 2.71 0.11 0.27 0.27 0.27 0.27TOTAL25.40 13.01 6.51 24.72 24.72 13.01 0.52 1.30 1.30 1.30 1.30PRODUCTOPRINCE OF DARKNESS ROSTRATA CARIBEA VULCANO SPLASH SHE KONG SEXY PINK PANDANUS CORDELINE MIX IRACA PALM ARECA PALM FISH TAILTOTALPRESUPUESTO DE VENTAS EN DLARES AO 1 AO 2 AO 3 AO 4 17,080.00 26,132.40 39,982.57 61,173.34 6,750.00 10,327.50 15,801.08 24,175.64 3,250.00 4,972.50 7,607.93 11,640.13 13,300.00 20,349.00 31,133.97 47,634.97 9,500.00 14,535.00 22,238.55 34,024.98 3,250.00 4,972.50 7,607.93 11,640.13 300.00 275.00 575.00 525.00 700.0055,505.00AO 5 93,595.20 36,988.74 17,809.39 72,881.51 52,058.22 17,809.39 1,643.94 1,506.95 3,150.89 2,876.90 3,835.87304,157.01TOTAL237,963.51 94,042.96 45,279.94 185,299.45 132,356.75 45,279.94 4,179.69 3,831.38 8,011.07 7,314.45 9,752.60773,311.75459.00 420.75 879.75 803.25 1,071.0084,922.65702.27 643.75 1,346.02 1,228.97 1,638.63129,931.651,074.47 984.93 2,059.41 1,880.33 2,507.10198,795.43COSTO DE MERCADERIAPor los periodos que comprenden desde el AO 1 al AO 5 Expresado en dlares COSTO UNITARIO PRODUCTOSPRESENT.AO 1AO 2AO 3AO 4AO 5PRINCE OF DARKNESS ROSTRATA CARIBEA VULCANO SPLASH SHE KONG SEXY PINK PANDANUS CORDELINE MIX IRACA PALM ARECA PALM FISH TAILUnidad Unidad Unidad Unidad Unidad Unidad Unidad Unidad Unidad Unidad Unidad1.95 1.00 1.10 1.90 1.90 0.90 0.04 0.10 0.10 0.10 0.101.97 1.01 1.11 1.92 1.92 0.91 0.04 0.10 0.10 0.10 0.101.99 1.02 1.12 1.94 1.94 0.92 0.04 0.10 0.10 0.10 0.102.01 1.03 1.13 1.96 1.96 0.93 0.04 0.10 0.10 0.10 0.102.03 1.04 1.14 1.98 1.98 0.94 0.04 0.10 0.10 0.10 0.10CONCEPTO PRINCE OF DARKNESS ROSTRATA CARIBEA VULCANO SPLASH SHE KONG SEXY PINK PANDANUS CORDELINE MIX IRACA PALM ARECA PALM FISH TAILRESUMEN DE UNIDADES AO 1 AO 2 3,000 3,900 2,500 3,250 2,600 3,380 1,000 1,300 2,000 2,600 1,300 1,690 3,000 3,900 1,100 1,430 1,300 1,690 1,900 2,470 2,000 2,600AO 3 5,070 4,225 4,394 1,690 3,380 2,197 5,070 1,859 2,197 3,211 3,380AO 4 6,591 5,493 5,712 2,197 4,394 2,856 6,591 2,417 2,856 4,174 4,394AO 5 8,568 7,140 7,426 2,856 5,712 3,713 8,568 3,142 3,713 5,427 5,712TOTAL COSTOS DE VENTAS CONCEPTO PRINCE OF DARKNESS ROSTRATA CARIBEA VULCANO SPLASH SHE KONG SEXY PINK PANDANUS CORDELINE MIX IRACA PALM ARECA PALM FISH TAIL TOTAL COSTOS DE VENTAS AO 1 5,850 2,500 2,860 1,900 3,800 1,170 120 110 130 190 200 18,830 AO 2 7,681 3,283 3,755 2,495 4,989 1,536 158 144 171 249 263 24,724 AO 3 10,085 4,310 4,931 3,276 6,551 2,017 207 190 224 328 345 32,462 AO 4 13,242 5,659 6,474 4,301 8,602 2,648 272 249 294 430 453 42,623 AO 5 17,387 7,430 8,500 5,647 11,294 3,477 357 327 386 565 594 55,964 TOTAL 54,244.77 23,181.52 26,519.66 17,617.96 35,235.92 10,848.95 1,112.71 1,019.99 1,205.44 1,761.80 1,854.52 174,603Por los periodo que comprenden desde el Ao 1 al Ao 5 Expresado en dlaresCENTRO DE COSTO: PERSONAL SUELDOS BENEFICIOS SOCIAL CAPACITACION Y ENTRENAMIENTO TOTAL SERVICIOS BASICOS ENERGIA ELECTRICA AGUA POTABLE TELEFONO INTERNET TELEFONIA CELULAR TOTAL GASTOS LEGALES Y TASAS NOTARIALES REGISTRO PROPIEDAD INTELECTUAL (IEPI) PERMISOS MUNICIPALES VALLA PUBLICITARIA TOTAL MANTENIMIENTO Y REPARACIONES EQUIPOS DE OFICINA EQUIPO DE COMPUTO Y COMUNICACIONES TOTAL DEPRECIACIONES Y AMORTIZACIONES DEPRECIACIONES TOTAL OTROS ALQUILER MATERIALES DE ASEO SUMINISTROS DE OFICINA TOTAL TOTAL CENTRO DE COSTO Y/O GESTION AO 1 8,640.00 3,963.84 200.00 12,803.84 180.00 88.00 48.00 24.00 0.00 340.00 30.00 400.00 0.00 430.00 30.00 50.00 80.00 2,529.33 2,529.33 7,200.00 100.00 450.00 7,750.00 23,933.17 AO 2 8,812.80 4,043.12 204.00 13,059.92 189.00 92.40 50.40 25.20 0.00 357.00 AO 3 8,989.06 4,123.98 208.08 13,321.12 198.45 97.02 52.92 26.46 0.00 374.85 AO 4 9,168.84 4,206.46 212.24 13,587.54 208.37 101.87 55.57 27.78 0.00 393.59 AO 5 9,352.21 4,290.59 216.49 13,859.29 218.79 106.96 58.34 29.17 0.00 413.27 TOTAL 44,962.91 20,627.98 1,040.81 66,631.70 994.61 486.26 265.23 132.62 0.00 1,878.71 30.00 400.00 0.00 430.00 156.12 260.20 416.32 11,880.00 11,880.00 7,949.38 520.40 2,341.82 10,811.60 92,048.34GASTOS DE ADMINISTRACION0.00 0.00 30.60 51.00 81.60 2,529.33 2,529.33 7,344.00 102.00 459.00 7,905.00 23,932.850.00 0.00 31.21 52.02 83.23 2,529.33 2,529.33 7,490.88 104.04 468.18 8,063.10 24,371.630.00 0.00 31.84 53.06 84.90 2,146.00 2,146.00 7,640.70 106.12 477.54 8,224.36 24,436.390.00 0.00 32.47 54.12 86.59 2,146.00 2,146.00 7,793.51 108.24 487.09 8,388.85 24,894.00Por el periodo que comprenden desde el Ao 1 al Ao 5 Expresado en dlaresCENTRO DE COSTO: PERSONAL SUELDOS BENEFICIOS SOCIALES UNIFORMES PROMOTOR CAPACITACION Y ENTRENAMIENTO TOTAL SERVICIOS BASICOS ENERGIA ELECTRICA AGUA POTABLE TELEFONO INTERNET TELEFONIA CELULAR RADIO FRECUENCIA TOTAL REPRESENTACION Y REL. PUBLICAS VIATICOS GASTOS DE GESTION TOTAL MANTENIMIENTO Y REPARACIONES EQUIPOS DE OFICINA EQUIPO DE COMPUTO Y COMUNICACIONES COMBUSTIBLE MANTENIMIENTO DE VEHICULO TOTAL DEPRECIACIONES DEPRECIACION TOTAL OTROS MATERIALES DE ASEO SUMINISTROS DE OFICINA TOTAL TOTAL CENTRO DE COSTO Y/O GESTION AO 1 5,760.00 2,379.84 0.00 200.00 8,339.84 420.00 132.00 192.00 216.00 200.00 0.00 1,160.00 1,000.00 500.00 1,500.00 50.00 50.00 1,000.00 50.00 1,150.00 2,529.33 2,529.33 50.00 50.00 100.00 AO2 5,875.20 2,427.44 0.00 204.00 8,506.64 441.00 138.60 201.60 226.80 210.00 630.00 1,848.00 1,020.00 510.00 1,530.00 51.00 51.00 1,020.00 51.00 1,173.00 2,529.33 2,529.33 51.00 51.00 102.00 AO 3 5,992.70 2,475.99 0.00 208.08 8,676.77 463.05 145.53 211.68 238.14 220.50 661.50 1,940.40 1,040.40 520.20 1,560.60 52.02 52.02 1,040.40 52.02 1,196.46 2,529.33 2,529.33 52.02 52.02 104.04 16,007.60 AO 4 6,112.56 2,525.51 0.00 212.24 8,850.30 486.20 152.81 222.26 250.05 231.53 694.58 2,037.42 1,061.21 530.60 1,591.81 53.06 53.06 1,061.21 53.06 1,220.39 2,146.00 2,146.00 53.06 53.06 106.12 15,952.05 AO 5 6,234.81 2,576.02 0.00 216.49 9,027.31 510.51 160.45 233.38 262.55 243.10 729.30 2,139.29 1,082.43 541.22 1,623.65 54.12 54.12 1,082.43 54.12 1,244.80 2,146.00 2,146.00 54.12 54.12 108.24 16,289.29 TOTAL 29,975.27 12,384.78 0.00 1,040.81 43,400.86 2,320.77 729.38 1,060.92 1,193.54 1,105.13 2,715.38 9,125.11 5,204.04 2,602.02 7,806.06 260.20 260.20 5,204.04 260.20 5,984.65 11,880.00 11,880.00 260.20 260.20 520.40 78,717.08GASTOS DE VENTAS14,779.17 15,688.97GASTOS DE PUBLICIDADPor el periodo que comprenden desde el Ao 1 al Ao 5 Expresado en dlaresPRODUCTOHORARIOS IMPRESOS FULL COLOR GUINDOLAS AFICHES HOJAS DE INDUCCION PUBLICIDAD RADIO EVENTOS Y FERIAS DE INDUCCION ANUNCIOS DE REVISTA LONA PUBLICITARIA TOTALAO 1100.00 0.00 50.00 80.00 0.00 230.00 150.00 100.00 710.00AO 2102.00 0.00 51.00 81.60 0.00 234.60 153.00 102.00 724.20AO 3104.04 0.00 52.02 83.23 0.00 239.29 156.06 104.04 738.68AO 4106.12 0.00 53.06 84.90 0.00 244.08 159.18 106.12 753.46AO 5108.24 0.00 54.12 86.59 0.00 248.96 162.36 108.24 768.53TOTAL520.40 0.00 260.20 416.32 0.00 1,196.93 780.61 520.40 3,694.87FLUJO DE EFECTIVOPor el periodo que comprenden desde el Ao 1 al Ao 5 Expresado en dlaresAO 0 INGRESOS Ventas Aporte de accionistas Prstamos bancarios Total Ingresos EGRESOS Gastos de Administracin Gastos de Ventas (-) Depreciaciones Gastos de Publicidad Compra de Activos Fijos Prestamo Bancario Inters Participacin de Trabaj. Impuestos (-) Depreciaciones Total Egresos Flujo Neto Anual Flujo Acumulado 12,610.00 9,855.59 9,855.59 2,529.33 39,833.52 15,671.48 25,527.07 12,610.00 21,403.84 14,779.17 -2,529.33 710.00 21,403.52 15,688.97 -2,529.33 724.20 0.00 0.00 0.00 0.00 2,529.33 37,816.69 47,105.96 72,633.03 21,842.30 16,007.60 -2,529.33 738.68 0.00 0.00 2,841.42 4,025.34 2,529.33 45,455.35 84,476.31 157,109.34 0.00 8,345.75 11,823.14 2,146.00 59,164.78 139,630.65 296,739.98 0.00 17,180.02 24,338.36 2,146.00 81,324.20 222,832.81 519,572.79 22,290.39 15,952.05 -2,146.00 753.46 22,748.00 16,289.29 -2,146.00 768.53 11,232.79 11,232.79 22,465.59 55,505.00 84,922.65 129,931.65 198,795.43 304,157.01 55,505.00 84,922.65 129,931.65 198,795.43 304,157.01 773,311.75 11,232.79 11,232.79 773,311.75 0.00 109,688.05 78,717.08 -11,880.00 3,694.87 12,610.00 1,850.93 1,089.58 28,367.19 40,186.85 11,880.00 276,204.54 497,107.21 AO 1 AO 2 AO 3 AO 4 AO 5 TOTALES0.001,850.93 1,089.58TABLA DE AMORTIZACION PRESTAMOPRINCIPAL INTERES DIVIDENDO Ao 1 Ao 2 Ao 3 Ao 4 Ao 5 11,232.79 9,381.87 7,351.40 5,123.98 2,680.50 1,089.58 910.04 713.09 497.03 260.01 2,940.51 2,940.51 2,940.51 2,940.51 2,940.51 SALDO 9,381.87 7,351.40 5,123.98 2,680.50 0.00 CAPITAL 1,850.93 2,030.47 2,227.42 2,443.48 2,680.50 11,232.79 0.0973,469.74 14,702.54 3,716.44 PRESTAMO BANCARIO AO 1 CAPITAL 1,850.93 INTERESES 1,089.58 Total 2,940.51 AO 2 2,030.47 910.04 2,940.51 AO 3 2,227.42 713.09 2,940.51 AO 4 2,443.48 497.03 2,940.51AO 5 2,680.50 260.01 2,940.51TOTAL 11,232.79 3,469.74 14,702.54TOTAL INTERES CAPITALAO 1 1,089.58 1,850.93 2,940.51AO 2 910.04 2,030.47 2,940.51AO 3 713.09 2,227.42 2,940.51AO 4 497.03 2,443.48 2,940.51AO 5 260.01 2,680.50 2,940.51TOTAL 3,469.74 11,232.79 14,702.54($ 2,940.51)EVALUACION FINANCIERAPor el periodo que comprenden desde el Ao 1 al Ao 5FLUJO DE EFECTIVO RELEVANTE PARA DECISION DE EXPANSIN INVERSION INICIAL ENTRADAS OPERATIVAS(+) INGRESOS (-) EGRESOS (+) DEPRECIACION AO 1 55,505.00 83,275.10 2,529.33 -25,240.77 AO 2 84,922.65 96,779.47 2,529.33 -9,327.48 AO 3 129,931.65 118,833.86 2,529.33 13,627.13 AO 4 198,795.43 150,216.74 2,146.00 50,724.70 AO 5 304,157.01 197,738.05 2,146.00 108,564.9622,465.59METODO DE RECUPERACIN INV. INICIAL 22,465.59ENTRADAS OPERATIVAS AO 1 -25,240.77 AO 2 -9,327.48 AO 3 13,627.13 AO 4 50,724.70 AO 5 108,564.96La empresa recupera su inversn en 3 aos.-25,240.77 0 47,706.35 1 57,033.84 2 43,406.7 3aos aos aos aosConsiderando que el periodo de recuperacin aceptable es de 3 aos, recomendamos la ejecucin de proyectos debido a que el periodo de recuperacin calculado es relativamente igual al aceptable.VANAO 2010 2011 2011 2012 2013 FLUJO DETALLE -25,240.77 -9,327.48 13,627.13 50,724.70 108,564.96 22.85% 41,691.82 22,465.59 19,226.23 AO AO 0 AO1 AO2 AO3 AO4 AO5TIRFLUJO -22,465.59 -25,240.77 -9,327.48 13,627.13 50,724.70 108,564.96TCCPP VAN INV INIC Proyecto Aceptado El Valor Actual Neto > 0TIRProyecto Aceptado34.02% 22.85%Tasa Interna de Retorno > TCCPPRecomendamos la ejecucin del proyecto por el mtodo VAN Y TIR.de Retorno > TCCPPINVERSIN INICIALGASTOS DE ARRANQUE ACTIVOS FIJOS CAPITAL DE TRABAJO TOTAL 12,610.00 9,855.59 22,465.59Capital de Trabajo COSTOS DE IMPORTACION GASTOS DE PUBLICIDAD GASTOS ADMINISTRATIVOS GASTOS DE VENTAS Total Capital de Trabajo0.00 710.00 23,933.17 14,779.17 39,422.35 9,855.59,FINANCIAMIENTO APORTE ACCIONISTAS PRESTAMO BANCARIO L/P TOTAL% 50.00% 50.00% 100.00%INVERSION 11,232.79 11,232.79 22,465.59COST K PROM.POND COST K 0.360 0.18 0.097 0.05 0.46 0.23 N. ACCION 105,000 105,000 105,000 315,000Anexo Acciones Comunes CORDOVA SLVIA 33.33% GARCA ANDREA 33.33% AVECILLAS DANILO 33.33% TOTAL CAPITAL PROPIO 100.00% VALOR POR ACCION NUMERO DE ACCIONES 1.00 315,0003,744.23 3,744.23 3,744.23 11,232.68CIA.IMPORTADORA REGALADO S.ABALANCE GENERALPor el periodo que comprenden desde el Ao 1 al Ao 5 Expresado en dlares AO 1 ACTIVO ACTIVO CORRIENTE Bancos Inventario TOTAL ACTIVO CORRIENTE ACTIVOS FIJOS Vehculos Equipos de Oficina Muebles y Enseres Equipos de Computacin COSTO (-) Depreciacin Acumulada TOTAL ACTIVO FIJO TOTAL ACTIVOS PASIVOS PASIVO CORRIENTES Participacin Trabajadores Impuestos por Pagar TOTAL PASIVO CORRIENTES PASIVOS NO CORRIENTE Prestamos Bancarios TOTAL PASIVO NO CORRIENTES TOTAL PASIVOS PATRIMONIO Capital Social Utilidades del Ejercicio Utilidades Acumuladas TOTAL PATRIMONIO TOTAL PASIVO Y PATRIMONIO AO 2 AO 3 AO 4 AO 525,527.07 18,830.00 44,357.0772,633.03 24,723.79 97,356.82157,109.34 32,462.34 189,571.67296,739.98 42,623.05 339,363.03519,572.79 55,964.06 575,536.8510,000.00 600.00 860.00 1,150.00 12,610.00 -2,529.33 10,080.67 54,437.7310,000.00 600.00 860.00 1,150.00 12,610.00 -5,058.67 7,551.33 104,908.1510,000.00 600.00 860.00 1,150.00 12,610.00 -7,588.00 5,022.00 194,593.6710,000.00 600.00 860.00 1,150.00 12,610.00 -9,734.00 2,876.00 342,239.0310,000.00 600.00 860.00 1,150.00 12,610.00 -11,880.00 730.00 576,266.850.00 0.00 0.002,841.42 4,025.34 6,866.768,345.75 11,823.14 20,168.8917,180.02 24,338.36 41,518.3830,897.17 43,770.99 74,668.169,381.87 9,381.87 9,381.877,351.40 7,351.40 14,218.175,123.98 5,123.98 25,292.872,680.50 2,680.50 44,198.88 0.00 74,668.1611,232.79 -3,836.93 7,395.87 16,777.7311,232.79 12,076.03 -3,836.93 19,471.90 33,690.0711,232.79 35,469.43 8,239.11 54,941.33 80,234.1911,232.79 73,015.08 43,708.53 127,956.41 172,155.2911,232.79 131,312.96 116,723.62 259,269.37 333,937.53Por el periodo que comprenden desde el Ao 1 al Ao 5 Expresado en dlaresESTADO DE RESULTADOSAO 1VENTAS (-) COSTO DE VENTAS UTILIDAD BRUTA GASTOS DE OPERACIN GASTOS DE ADMINISTRACION GASTOS DE VENTAS GASTOS DE PUBLICIDAD UTILIDAD ANTES DE INTERESES E IMPUESTOS INTERESES UTILIDAD ANTES DE IMPUESTOS PARTICIPACION DE TRABAJADORES IMPUESTOS UTILIDAD NETA (-) 10% RESERVA LEGAL UTILIDAD A DISTRIBUIR ACCIONISTAS 55,505.00 18,830.00 36,675.00 39,422.35 23,933.17 14,779.17 710.00 -2,747.35 1,089.58 -3,836.93 0.00 0.00 -3,836.93 0.00 -3,836.93AO 284,922.65 24,723.79 60,198.86 40,346.02 23,932.85 15,688.97 724.20 19,852.84 910.04 18,942.80 2,841.42 4,025.34 12,076.03 1,207.60 10,868.43AO 3129,931.65 32,462.34 97,469.32 41,117.92 24,371.63 16,007.60 738.68 56,351.40 713.09 55,638.31 8,345.75 11,823.14 35,469.43 3,546.94 31,922.48AO 4198,795.43 42,623.05 156,172.38 41,141.89 24,436.39 15,952.05 753.46 115,030.49 497.03 114,533.46 17,180.02 24,338.36 73,015.08 7,301.51 65,713.58AO 5304,157.01 55,964.06 248,192.95 41,951.82 24,894.00 16,289.29 768.53 206,241.13 260.01 205,981.12 30,897.17 43,770.99 131,312.96 13,131.30 118,181.67TOTAL773,311.75 174,603.24 598,708.51 203,980.00 121,568.05 78,717.08 3,694.87 394,728.51 3,469.74 391,258.77 59,264.35 83,957.84 248,036.58 25,187.35 222,849.23CUADRO DE ACTIVOS FIJOSACTIVOS FIJOS COMPUTADORAS IMPRESORAS MULTIFUNCION TOTAL FURGONETA DE CARGA TOTAL AIRE ACONDICIONADO TOTAL SILLAS EJECUTIVAS ESCRITORIOS MESA DE TRABAJO ARCHIVADORES PERCHAS SILLAS ESTNDAR TOTAL Total general Total Aumulado CANT. 2 1 1 1 2 2 1 2 3 4 V. UNITARIO 485.00 180.00 10,000.00 600.00 40.00 50.00 180.00 80.00 80.00 25.00 V. TOTAL % DEPREC. 970.00 33% 180.00 33% 1,150.00 10,000.00 20% 10,000.00 600.00 10% 600.00 80.00 10% 100.00 10% 180.00 10% 160.00 10% 240.00 10% 100.00 10% 860.00 12,610.00CUADRO DE DEPRECIACION DE LOS ACTIVOS FIJOSAOS 3 3 5 10 10 10 10 10 10 10 DEPREC. 1 323.33 60.00 383.33 2,000.00 2,000.00 60.00 60.00 8.00 10.00 18.00 16.00 24.00 10.00 86.00 2,529.33 2,529.33 DEPREC. 2 323.33 60.00 383.33 2,000.00 2,000.00 60.00 60.00 8.00 10.00 18.00 16.00 24.00 10.00 86.00 2,529.33 5,058.67 DEPREC. 3 323.33 60.00 383.33 2,000.00 2,000.00 60.00 60.00 8.00 10.00 18.00 16.00 24.00 10.00 86.00 2,529.33 7,588.00 DEPREC. 4 DEPREC. 50.00 2,000.00 2,000.00 60.00 60.00 8.00 10.00 18.00 16.00 24.00 10.00 86.00 2,146.00 9,734.000.00 2,000.00 2,000.00 60.00 60.00 8.00 10.00 18.00 16.00 24.00 10.00 86.00 2,146.00 11,880.00CUADRO DE ACTIVOS FIJOS POR DEPARTAMENTOACTIVOS FIJOS CANT. 0 2 1 1 1 2 3 2 1 4 2 CODIGO 2 V. UNITARIO 0 0.00 Total GA GV 485.00 GV 180.00 GV 600.00 GV 10,000.00 GV 40.00 GV 80.00 GV 50.00 GV 180.00 GV 25.00 GV 80.00 Total GV Total generalCUADRO DE DEPRECIACION DE LOS ACTIVOS FIJOSV. TOTAL DEPREC. 1 DEPREC. 2 DEPREC. 3 DEPREC. 4 DEPREC. 5 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 970.00 323.33 323.33 323.33 0.00 0.00 180.00 60.00 60.00 60.00 0.00 0.00 600.00 60.00 60.00 60.00 60.00 60.00 10,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 80.00 8.00 8.00 8.00 8.00 8.00 240.00 24.00 24.00 24.00 24.00 24.00 100.00 10.00 10.00 10.00 10.00 10.00 180.00 18.00 18.00 18.00 18.00 18.00 100.00 10.00 10.00 10.00 10.00 10.00 160.00 16.00 16.00 16.00 16.00 16.00 12,610.00 2,529.33 2,529.33 2,529.33 2,146.00 2,146.00 12,610.00 2,529.33 2,529.33 2,529.33 2,146.00 2,146.00COMPUTADORAS IMPRESORAS MULTIFUNCION AIRE ACONDICIONADO FURGONETA DE CARGA SILLAS EJECUTIVAS PERCHAS ESCRITORIOS MESA DE TRABAJO SILLAS ESTNDAR ARCHIVADORESCENTRO DE COSTO DE SUELDOS Y BENEFICIOS SOCIALESNONIMA DE PAGO CARGO COD SUELDO % SUELDO 1 Gerente financiero 2 Gerente de venta 3 Diseador 4 Vendedor 1 5 Vendedor 2 GA GA GA GV GV 240.00 240.00 240.00 240.00 240.00 100% 100% 100% 100% 100% 240.00 240.00 240.00 720.00 240.00 240.00 480.00 1,200.00 TOTAL INGRESOS 240.00 240.00 240.00 720.00 240.00 240.00 480.00 1,200.00 APORTE (IESS) INDIVIDUAL 22.44 22.44 22.44 67.32 22.44 22.44 44.88 112.20 TOTAL A PAGARDECIMO DECIMO TERCERO CUARTO217.56 20.00 217.56 20.00 217.56 20.00 652.68 60.00 217.56 20.00 217.56 20.00 435.12 ### 40.00 1,087.80 ###100.00PROVISIN DE BENEFICIOS SOCIALES FONDO VACAC. APORTE DE TOTAL TOTAL (IESS) AO 1 BENEFICIOS mensual RESERVA (*) PATRONAL (*) 20.00 10.00 20.00 29.16 132.00 372.00 4,464.00 20.00 10.00 20.00 29.16 99.16 339.16 4,069.92 20.00 10.00 20.00 29.16 99.16 339.16 4,069.92 60.00 30.00 60.00 87.48 330.32 1,050.32 12,603.84 20.00 10.00 20.00 29.16 99.16 339.16 4,069.92 20.00 10.00 20.00 29.16 99.16 339.16 4,069.92 40.00 20.00 40.00 58.32 198.32 678.32 8,139.84 50.00 100.00 145.80 528.64 1,728.64 20,743.68PROYECCIN AO 2 4,553.28 4,151.32 4,151.32 12,855.92 4,151.32 4,151.32 8,302.64 21,158.55 AO 3 4,644.35 4,234.34 4,234.34 13,113.04 4,234.34 4,234.34 8,468.69 21,581.72 AO 4 4,737.23 4,319.03 4,319.03 13,375.30 4,319.03 4,319.03 8,638.06 22,013.36 AO 5 4,831.98 4,405.41 4,405.41 13,642.80 4,405.41 4,405.41 8,810.82 22,453.63100.00(*) Se cancelan a partir del primer ao de trabajoPRESUPUESTO DE SERVICIOS BSICOSCONSUMO TOTALCONCEPTO ENERGA ELECTRICA AGUA POTABLE TELFONO INTERNET ALQUILER DEL LOCAL TELEFONIA CELULAR TOTALES 100% 100% 100% 100% 100% 100% AO 1 600.00 220.00 240.00 240.00 600.00 200.00 2,100.00 AO 2 630.00 231.00 252.00 252.00 630.00 210.00 2,205.00 AO 3 661.50 242.55 264.60 264.60 661.50 220.50 2,315.25 AO 4 694.58 254.68 277.83 277.83 694.58 231.53 2,431.01 AO 5 729.30 267.41 291.72 291.72 729.30 243.10 2,552.56ADMINISTRACINCONCEPTO ENERGA ELECTRICA AGUA POTABLE TELFONO INTERNET TELEFONIA CELULAR TOTALES % 30% 40% 20% 10% 0% AO 1 180.00 88.00 48.00 24.00 0.00 340.00 AO 2 189.00 92.40 50.40 25.20 0.00 357.00 AO 3 198.45 97.02 52.92 26.46 0.00 374.85 AO 4 208.37 101.87 55.57 27.78 0.00 393.59 AO 5 218.79 106.96 58.34 29.17 0.00 413.27VENTASCONCEPTO ENERGA ELECTRICA AGUA POTABLE TELFONO INTERNET REDIO FRECUENCIA TELEFONIA CELULAR TOTALES % 70% 60% 80% 90% 100% 100% AO 1 420.00 132.00 192.00 216.00 600.00 200.00 1,760.00 AO 2 441.00 138.60 201.60 226.80 630.00 210.00 1,848.00 AO 3 463.05 145.53 211.68 238.14 661.50 220.50 1,940.40 AO 4 486.20 152.81 222.26 250.05 694.58 231.53 2,037.42 AO 5 510.51 160.45 233.38 262.55 729.30 243.10 2,139.29SISTEMA DE ANALISIS DUPONTAL 31 DE DICIEMBRE DEL AO 5VENTAS ### ESTADO DE PERDIDAS Y GANANCIASmenosCOSTO DE VENTAS$ 55,964.06menosGASTOS OPERATIVOSGanancias disponibles para los accionistas comunes###divididas entre$ 41,951.82menosGASTOS POR INTERESESMargen de Utilidad NetaVENTAS ###43.17%$ 260.01menos IMPUESTOSRendimiento sobre los activos totales ( ROA)$ 43,770.99menosPARTICIPACION TRABAJADORESmultiplicador por0.23$ 30,897.17ACTIVOS CORRIENTESVENTAS ###dividido entre TOTAL ACTIVOS $ 576,266.85Total Pasivos y Patrimonio de los accionistas= Total Activos Rotacin de Activos Totalesmultiplicador por 0.53Redimiento sobre Patrimonio (ROE)BALANCE GENERAL###msACTIVOS FIJOS6.77$ 730.00PASIVO CORRIENTESTOTAL PASIVO$ 74,668.16msDUEDA A LARGO PLAZO$ 74,668.16msPATRIMONIO DE LOS ACCIONISTAS$ 333,937.53dividido entreCapital en acciones comunesMultiplicador de apalancamient o financiero (MAF)$-###29.73$ 11,232.79RAZONES FINANCIERASPor el periodo que comprenden desde el Ao 1 al Ao 5RAZONES DE LIQUIDEZ1. LIQUIDEZ CORRIENTEACTIVO CORRIENTE / PASIVO CORRIENTEAo 1Ao 2Ao 3Ao 4Ao 5#DIV/0!$ 14.18$ 9.40$ 8.17$ 7.712. PRUEBA RAPIDA (ACIDA)ACT. CORRIENTE - INVENTARIOS / PAS. CORRRIENTE #DIV/0! $ 10.58 $ 7.79 $ 7.15 $ 6.96RAZONES DE ACTIVIDAD1. ROTACION DE INVENTARIOSCOSTO DE VENTA / INVENTARIOSAo 1Ao 2Ao 3Ao 4Ao 51.001.001.001.001.00EDAD PROMEDIO DEL INVENTARIO365 DIAS / ROTACION DE INVENTARIOS 365.00 365.00 365.00 365.00 365.002,- ROTACION DE LOS ACTIVOS TOTALESVENTAS / TOTAL DE ACTIVOS 1.02 0.81 0.67 0.58 0.53RAZONES DE ENDEUDAMIENTO1. INDICE DE ENDEUDAMIENTOTOTAL DE PASIVOS / TOTAL DE ACTIVOSAo 1Ao 2Ao 3Ao 4Ao 517.23%13.55%13.00%12.91%12.96%2. RAZON DE LA CAPACIDAD DE PAGO DE INTERESESUTILIDAD ANTES DE INT E IMP. / INTERESES -$ 2.52 $ 21.82 $ 79.02 $ 231.44 $ 793.21RAZONES DE RENTABILIDAD1. MARGEN DE UTILIDAD BRUTAUTILIDAD BRUTA / VENTASAo 1Ao 2Ao 3Ao 4Ao 566.08%70.89%75.02%78.56%81.60%2. MARGEN DE UTILIDAD OPERATIVAUTILIDAD OPERATIVA / VENTAS -4.95% 23.38% 43.37% 57.86% 67.81%3. MARGEN DE UTILIDAD NETAUTILIDAD NETA / VENTAS -6.91% 14.22% 27.30% 36.73% 43.17%4. GANANCIAS POR ACCIONUTILIDAD NETA/ N DE ACCIONES EN CIRCULACION -$ 0.01 $ 0.04 $ 0.11 $ 0.23 $ 0.425. RENDIMIENTO SOBRE LOS ACTIVOS TOTALESUTILIDAD NETA / TOTAL DE ACTIVOS -7.05% 11.51% 18.23% 21.33% 22.79%6. RETORNO SOBRE EL PATRIMONIOUTILIDAD NETA / CAPITAL -34.16% 107.51% 315.77% 650.02% 1169.01%