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1.

-La Empresa Industrial " Lindley SA" en la reunion de gerencia anual del ao 2014 ha
mercado; con la finalidad de elaborar los Presupuestos Operativo y Financiero del ao

a) Para elaborar los Presupuestos del ao 2015 , la gerencia financiera de la empresa re

Datos Enero
Unid.Vendidas 3000
Unid.Terminadas 3500
Unid.Materias Primas 3800

2.- Informacion Adicional


b) El producto terminado consta de un paquete de 12 botellas de gaseosa c/u.
c) La cartilla de costos estandares respectos a cada producto terminado presenta la sigu

Producto terminado s/.


Costo Materia Prima Unitario Es S/. 7.00
Mano de Obra Directa Estndar S/. 3.50
Gastos de Fabricacion Unitario S/. 4.00
Total Variable Costo Unitario S/. 14.50

3.- Adicionalmente se recopilo la siguiente informacin para la preparacion de otros pre

d) El precio de venta de cada poducto terminado es de

e) Con respecto a las cobranzas, el total de ventas seria de


credito
(Esta politica afectaba a las cuentas por cobrar del Balance General al 31,12,15)

g)Los gastos de fabricacion mensuales incluian gastos de depreciacion de inmuebles ma


h)Los gastos de fabricacion y los costos de mano de obra se pagaban en el mismo mes e

i)Los gastos de administracion se estimaron comosigue incluir costos laborales:

1 Gerente de Administracion Remuneracion


1 Contador General remuneracion
2 Asistentes administrctivos remuneracion

Electricidad y Agua
Internet, Telefonia fija y mvil
Gastos de mantenimiento
Suministros directos

j) Los gastos de Ventas se estimaron como sigue incluir costos laborales :

1 Gerente de ventas remuneracion


1 Supervisores de Ventas remuneracion
4 Vendedores remuneracion

Internet,Telefonia fija y movil


Gastos de publicidad televisiva
Publicidad radial y prensa
Promociones
Suministros directos

l)A partir el mes de febrero se paga a cuenta del impuesto a la renta del 2015,
cuotas mensuales correspondientes al 1.50%

m) Se cumple con los depositos y provisiones de CTS , de acuerdo a la normatividad vig

n) Se contaba con un equivalente de efectivo al 31-12-2014


Empresa Indiustrial "LINDLEY SA"

n de gerencia anual del ao 2014 ha revisado toda la informacin correspondiente a ese ao; y
stos Operativo y Financiero del ao 2015.

gerencia financiera de la empresa recopilo la siguiente informacin :

Febrero Marzo Abril


3500 2900 2500
3200 3200 2800
3300 3000 2850

12 botellas de gaseosa c/u.


producto terminado presenta la siguiente composicin:

cin para la preparacion de otros presupuestos :

S/. 24.00

80% al contando y el saldo era cobrable en el mes siguiente a la venta


20%
ar del Balance General al 31,12,15)

os de depreciacion de inmuebles maqquinaris y equipos por S/. 4,000.00


obra se pagaban en el mismo mes en que se incurrian

gue incluir costos laborales:

dministracion Remuneracion S/. 1,200.00


neral remuneracion S/. 1,000.00
ministrctivos remuneracion S/. 800.00

S/. 500.00
fonia fija y mvil S/. 300.00
ntenimiento S/. 1,000.00
S/. 500.00

luir costos laborales :

entas remuneracion S/. 1,500.00


de Ventas remuneracion S/. 800.00
emuneracion S/. 750.00

onia fija y movil S/. 300.00


blicidad televisiva S/. 1,000.00
dial y prensa S/. 300.00
S/. 100.00
irectos S/. 270.00

mpuesto a la renta del 2015,


de las ventas

S , de acuerdo a la normatividad vigente.

S/. 20,000.00
Y SA"

pondiente a ese ao; y ha decidido lanzar una nueva gasesosa al

Mayo Junio Julio AgostoSeptiembreOctubre


2000 1800 2000 1600 1900 1900
1900 1500 1900 1800 1700 2210
1800 1965 1800 1700 2105 1600

es siguiente a la venta

mensuales
Noviembre
Diciembre
2000 2600
2000 2275
2000 2469
1.- Inventarios de Productos Terminados U.FISICAS
Enero Febrero Marzo Abril Mayo Junio Julio
Stock inicial 0 500 200 500 800 700 400
Produccion 3500 3200 3200 2800 1900 1500 1900
Disponible PT 3500 3700 3400 3300 2700 2200 2300
Venta de PT 3000 3500 2900 2500 2000 1800 2000
Stock final 500 200 500 800 700 400 300

1.- Inventarios de Productos Terminados U.MONETARIAS Total Variable CostoS/. 14.50

Enero Febrero Marzo Abril Mayo Junio Julio


Stock inicial S/. - S/. 7,250.00 S/. 2,900.00 S/. 7,250.00 S/. 11,600.00 S/. 10,150.00 S/. 5,800.00
Produccion S/. 50,750.00 S/. 46,400.00 S/. 46,400.00 S/. 40,600.00 S/. 27,550.00 S/. 21,750.00 S/. 27,550.00
Disponible PT S/. 50,750.00 S/. 53,650.00 S/. 49,300.00 S/. 47,850.00 S/. 39,150.00 S/. 31,900.00 S/. 33,350.00
Venta de PT S/. 43,500.00 S/. 50,750.00 S/. 42,050.00 S/. 36,250.00 S/. 29,000.00 S/. 26,100.00 S/. 29,000.00
Stock final S/. 7,250.00 S/. 2,900.00 S/. 7,250.00 S/. 11,600.00 S/. 10,150.00 S/. 5,800.00 S/. 4,350.00

2.- Inventario de Materia Prima u. FISICAS


Enero Febrero Marzo Abril Mayo Junio Julio
Stock inicial 0 300 400 200 250 150 615
Compra de Mp 3800 3300 3000 2850 1800 1965 1800
Disponible MP 3800 3600 3400 3050 2050 2115 2415
PT 3500 3200 3200 2800 1900 1500 1900
Stock final 300 400 200 250 150 615 515

Costo Materia PrimaS/. 7.00


2.- Inventario de Materia Prima u. MONETARIAS
Enero Febrero Marzo Abril Mayo Junio Julio
Stock inicial S/. - S/. 2,100.00 S/. 2,800.00 S/. 1,400.00 S/. 1,750.00 S/. 1,050.00 S/. 4,305.00
Compra de Mp S/. 26,600.00 S/. 23,100.00 S/. 21,000.00 S/. 19,950.00 S/. 12,600.00 S/. 13,755.00 S/. 12,600.00
Disponible MP S/. 26,600.00 S/. 25,200.00 S/. 23,800.00 S/. 21,350.00 S/. 14,350.00 S/. 14,805.00 S/. 16,905.00
PT S/. 24,500.00 S/. 22,400.00 S/. 22,400.00 S/. 19,600.00 S/. 13,300.00 S/. 10,500.00 S/. 13,300.00
Stock final S/. 2,100.00 S/. 2,800.00 S/. 1,400.00 S/. 1,750.00 S/. 1,050.00 S/. 4,305.00 S/. 3,605.00
Agosto Septiembre Octubre Noviembre Diciembre Total
300 500 300 610 610 5420
1800 1700 2210 2000 2275 27985
2100 2200 2510 2610 2885 33405
1600 1900 1900 2000 2600 27700
500 300 610 610 285 5705

Agosto Septiembre Octubre Noviembre Diciembre Total


S/. 4,350.00 S/. 7,250.00 S/. 4,350.00 S/. 8,845.00 S/. 8,845.00 S/. 78,590.00
S/. 26,100.00 S/. 24,650.00 S/. 32,045.00 S/. 29,000.00 S/. 32,987.50 S/. 405,782.50
S/. 30,450.00 S/. 31,900.00 S/. 36,395.00 S/. 37,845.00 S/. 41,832.50 S/. 484,372.50
S/. 23,200.00 S/. 27,550.00 S/. 27,550.00 S/. 29,000.00 S/. 37,700.00 S/. 401,650.00
S/. 7,250.00 S/. 4,350.00 S/. 8,845.00 S/. 8,845.00 S/. 4,132.50 S/. 82,722.50

Agosto Septiembre Octubre Noviembre Diciembre Total


515 415 820 210 210 4085
1700 2105 1600 2000 2469 28389
2215 2520 2420 2210 2679 32474
1800 1700 2210 2000 2275 27985
415 820 210 210 404 4489

Agosto Septiembre Octubre Noviembre Diciembre Total


S/. 3,605.00 S/. 2,905.00 S/. 5,740.00 S/. 1,470.00 S/. 1,470.00 S/. 28,595.00
S/. 11,900.00 S/. 14,735.00 S/. 11,200.00 S/. 14,000.00 S/. 17,283.00 S/. 198,723.00
S/. 15,505.00 S/. 17,640.00 S/. 16,940.00 S/. 15,470.00 S/. 18,753.00 S/. 227,318.00
S/. 12,600.00 S/. 11,900.00 S/. 15,470.00 S/. 14,000.00 S/. 15,925.00 S/. 195,895.00
S/. 2,905.00 S/. 5,740.00 S/. 1,470.00 S/. 1,470.00 S/. 2,828.00 S/. 31,423.00
3.- PRESUPUESTOS DE VENTAS

CONCEPTO Enero Febrero Marzo


Unidades Vendidos 3000 3500 2900
Venta total operativa S/. 72,000.00 S/. 84,000.00 S/. 69,600.00

Venta al contado 80% S/. 57,600.00 S/. 67,200.00 S/. 55,680.00


Venta al cedito 20% S/. 14,400.00 S/. 16,800.00 S/. 13,920.00
Pago de Impuesto a la Renta 1.50% S/. 1,080.00 S/. 1,260.00

4.- PRESUPUESTOS DE COBRANZAS

CONCEPTO Enero Febrero Marzo


Venta al contado S/. 57,600.00 S/. 67,200.00 S/. 55,680.00
Venta al credito - S/. 14,400.00 S/. 16,800.00
Total cobranzas S/. 57,600.00 S/. 81,600.00 S/. 72,480.00
Abril Mayo Junio Julio Agosto
2500 2000 1800 2000 1600
S/. 60,000.00 S/. 48,000.00 S/. 43,200.00 S/. 48,000.00 S/. 38,400.00

S/. 48,000.00 S/. 38,400.00 S/. 34,560.00 S/. 38,400.00 S/. 30,720.00
S/. 12,000.00 S/. 9,600.00 S/. 8,640.00 S/. 9,600.00 S/. 7,680.00
S/. 1,044.00 S/. 900.00 S/. 720.00 S/. 648.00 S/. 720.00

Abril Mayo Junio Julio Agosto


S/. 48,000.00 S/. 38,400.00 S/. 34,560.00 S/. 38,400.00 S/. 30,720.00
S/. 13,920.00 S/. 12,000.00 S/. 9,600.00 S/. 8,640.00 S/. 9,600.00
S/. 61,920.00 S/. 50,400.00 S/. 44,160.00 S/. 47,040.00 S/. 40,320.00
Septiembre Octubre Noviembre Diciembre Total
1900 1900 2000 2600 27700
S/. 45,600.00 S/. 45,600.00 S/. 48,000.00 S/. 62,400.00 S/. 664,800.00

S/. 36,480.00 S/. 36,480.00 S/. 38,400.00 S/. 49,920.00 S/. 531,840.00
S/. 9,120.00 S/. 9,120.00 S/. 9,600.00 S/. 12,480.00 S/. 132,960.00
S/. 576.00 S/. 684.00 S/. 684.00 S/. 720.00 S/. 9,036.00

Septiembre Octubre Noviembre Diciembre Total


S/. 36,480.00 S/. 36,480.00 S/. 38,400.00 S/. 49,920.00 S/. 531,840.00
S/. 7,680.00 S/. 9,120.00 S/. 9,120.00 S/. 9,600.00 S/. 120,480.00
S/. 44,160.00 S/. 45,600.00 S/. 47,520.00 S/. 59,520.00 S/. 652,320.00
5.- PRESUPUESTO DE PRODUCCCION

DATOS :
Unid.Terminadas 3500 3200 3200
Producto terminado s/.
Costo Materia Prima Unitario Estndar S/. 7.00
Mano de Obra Directa Estandar S/. 3.50
Gastos de Fabricacion Unitario Estandar S/. 4.00

Concepto Enero Ferbrero Febrero


Costo Materia Prima Unitario Estndar S/. 24,500.00 S/. 22,400.00 S/. 22,400.00
Mano de Obra Directa Estandar S/. 12,250.00 S/. 11,200.00 S/. 11,200.00
Gastos de Fabricacion Unitario Estandar S/. 14,000.00 S/. 12,800.00 S/. 12,800.00
TOTAL COSTOS DE PRODUCCION S/. 50,750.00 S/. 46,400.00 S/. 46,400.00

Desembolso en efectivo por produccin Depreciacion S/. 4,000.00


Concepto Enero Ferbrero Febrero
Costo Materia Prima Unitario Estndar 24500 22400 22400
Mano de Obra Directa Estandar 12250 11200 11200
Gastos de Fabricacion Unitario Estandar S/. 10,000.00 S/. 8,800.00 S/. 8,800.00
TOTAL COSTOS DE PRODUCCION S/. 50,750.00 46400 46400
2800 1900 1500 1900 1800

Ferbrero Marzo Ferbrero Abril Ferbrero


S/. 19,600.00 S/. 13,300.00 S/. 10,500.00 S/. 13,300.00 S/. 12,600.00
S/. 9,800.00 S/. 6,650.00 S/. 5,250.00 S/. 6,650.00 S/. 6,300.00
S/. 11,200.00 S/. 7,600.00 S/. 6,000.00 S/. 7,600.00 S/. 7,200.00
S/. 40,600.00 S/. 27,550.00 S/. 21,750.00 S/. 27,550.00 S/. 26,100.00

Ferbrero Marzo Ferbrero Abril Ferbrero


19600 13300 10500 13300 12600
9800 6650 5250 6650 6300
S/. 7,200.00 S/. 3,600.00 S/. 2,000.00 S/. 3,600.00 S/. 3,200.00
40600 27550 21750 27550 26100
1700 2210 2000 2275

Mayo Ferbrero Junio Ferbrero Total


S/. 11,900.00 S/. 15,470.00 S/. 14,000.00 S/. 15,925.00 S/. 195,895.00
S/. 5,950.00 S/. 7,735.00 S/. 7,000.00 S/. 7,962.50 S/. 97,947.50
S/. 6,800.00 S/. 8,840.00 S/. 8,000.00 S/. 9,100.00 S/. 111,940.00
S/. 24,650.00 S/. 32,045.00 S/. 29,000.00 S/. 32,987.50 S/. 405,782.50

Mayo Ferbrero Junio Ferbrero Total


11900 15470 14000 15925 195895
5950 7735 7000 7962.5 97947.5
S/. 2,800.00 S/. 4,840.00 S/. 4,000.00 S/. 5,100.00 111940
24650 32045 29000 32987.5 405782.5
6 .-PRESUPUESTO DE GASTOS

GASTOS OPERATIVOS DE ADMINISTRACIN


CARGO CANTIDAD DE TRAB.REMUN. BRUTA
Enero-junio/ agosto-noviembre
GASTOS DE PERSONAL ADMINISTRATIVO
Gerente Administrativo 01 S/. 1,200.00
Contador General 01 S/. 1,000.00
Asistentes administrativos 02 S/. 800.00
TOTAL

CARGO CANTIDAD DE TRAB.REMUN. BRUTA


julio / diciembre
GASTOS DE PERSONAL ADMINISTRATIVO
Gerente Administrativo 01 S/. 1,200.00
Contador General 01 S/. 1,000.00
Asistentes administrativos 02 S/. 800.00
TOTAL

CLCULO DE LA CTS Gerente Administrativo


Remuneracion (Sueldo mensual) S/. 1,200.00
Gratificacion 1/6 S/. 200.00
Remuneracion Computable S/. 1,400.00

Concepto Periodo Gerente Administrativo


Abril Enero-Abril S/. 466.67
Octubre Mayo-Octubre S/. 700.00
Diciembre Noviembre-Diciembr S/. 233.33
Total Cts S/. 1,400.00

GASTOS OPERATIVOS DE VENTAS


CARGO CANTIDAD DE TRAB.REMUN. BRUTA
Enero-junio/ agosto-noviembre
GASTOS DE PERSONAL DE VENTAS
Gerente de ventas remuneracion 01 S/. 1,500.00
Supervisores de Ventas remuneracio 01 S/. 800.00
Vendedores remuneracion 04 S/. 750.00
TOTAL

CARGO CANTIDAD DE TRAB.REMUN. BRUTA


julio / diciembre
GASTOS DE PERSONAL DE VENTAS
Gerente de ventas remuneracion 01 S/. 1,500.00
Supervisores de Ventas remuneracio 01 S/. 800.00
Vendedores remuneracion 04 S/. 750.00
TOTAL S/. 3,050.00

CLCULO DE LA CTS Gerente de ventas re


Remuneracion S/. 1,500.00
Gratificacion S/. 250.00
Remuneracion Computable S/. 1,750.00

Concepto Gerente de ventas re


Abril Enero-Abril S/. 583.33
Octubre Mayo-Octubre S/. 875.00
Diciembre Noviembre-Diciembr S/. 291.67
Total Cts S/. 1,750.00

Presupuesto Operativo de Gastos de administracin

Concepto Enero Febrero


Gastos Administrativos -Remunerac S/. 4,142.00 S/. 4,142.00
Gastos Administrativos -cts
Electricidad y Agua S/. 500.00 S/. 500.00
Internet, Telefonia fija y mvil S/. 300.00 S/. 300.00
Gastos de mantenimiento S/. 1,000.00 S/. 1,000.00
Suministros directos S/. 500.00 S/. 500.00
Total S/. 6,442.00 S/. 6,442.00

Presupuesto Financieros de Gastos de administracin

Concepto Enero Febrero


Gastos Administrativos -Remunerac S/. 3,800.00 S/. 4,142.00
Gastos Administrativos -cts
Electricidad y Agua S/. 500.00 S/. 500.00
Internet, Telefonia fija y mvil S/. 300.00 S/. 300.00
Gastos de mantenimiento S/. 1,000.00 S/. 1,000.00
Suministros directos S/. 500.00 S/. 500.00
Total S/. 6,100.00 S/. 6,442.00

Flujo operativo de gastos de ventas -

Concepto Enero Febrero


Gastos de ventas - Remuneracion S/. 5,777.00 S/. 5,777.00
Gastos de Ventas- cts
Internet,Telefonia fija y movil S/. 300.00 S/. 300.00
Gastos de publicidad televisiva S/. 1,000.00 S/. 1,000.00
Publicidad radial y prensa S/. 300.00 S/. 300.00
Promociones S/. 100.00 S/. 100.00
Suministros directos S/. 270.00 S/. 270.00
Total S/. 7,747.00 S/. 7,747.00

Flujo financiero de gastos de ventas


Concepto Enero Febrero
Gastos de ventas - Remuneracion S/. 5,300.00 S/. 5,777.00
Gastos de Ventas- cts
Internet,Telefonia fija y movil S/. 300.00 S/. 300.00
Gastos de publicidad televisiva S/. 1,000.00 S/. 1,000.00
Publicidad radial y prensa S/. 300.00 S/. 300.00
Promociones S/. 100.00 S/. 100.00
Suministros directos S/. 270.00 S/. 270.00
Total S/. 7,270.00 S/. 7,747.00
SUELDO MENSUAL ESSALUD Total Desembolso
9%

S/. 1,200.00 S/. 108.00 S/. 1,308.00


S/. 1,000.00 S/. 90.00 S/. 1,090.00
S/. 1,600.00 S/. 144.00 S/. 1,744.00
S/. 3,800.00 S/. 342.00 S/. 4,142.00

SUELDO MENSUAL Gratificacion ESSALUD Bono Especial


9%

S/. 1,200.00 S/. 1,200.00 S/. 108.00 S/. 108.00


S/. 1,000.00 S/. 1,000.00 S/. 90.00 S/. 90.00
S/. 1,600.00 S/. 1,600.00 S/. 144.00 S/. 144.00
S/. 3,800.00 S/. 3,800.00 S/. 342.00 S/. 342.00

Contador General Asistentes administrativos TOTAL


S/. 1,000.00 S/. 1,600.00 S/. 3,800.00
S/. 166.67 S/. 266.67 S/. 633.33
S/. 1,166.67 S/. 1,866.67 S/. 4,433.33

Contador General Asistentes administrativos TOTAL


S/. 388.89 S/. 622.22 S/. 1,477.78
S/. 583.33 S/. 933.33 S/. 2,216.67
S/. 194.44 S/. 311.11 S/. 738.89
S/. 1,166.67 S/. 1,866.67 S/. 4,433.33
SUELDO MENSUAL ESSALUD Total Desembolso
9%

S/. 1,500.00 S/. 135.00 S/. 1,635.00


S/. 800.00 S/. 72.00 S/. 872.00
S/. 3,000.00 S/. 270.00 S/. 3,270.00
S/. 5,300.00 S/. 477.00 S/. 5,777.00

SUELDO MENSUAL Gratificacion ESSALUD Bono


9%

S/. 1,500.00 S/. 1,500.00 S/. 135.00 S/. 135.00


S/. 800.00 S/. 800.00 S/. 72.00 S/. 72.00
S/. 3,000.00 S/. 3,000.00 S/. 270.00 S/. 270.00
S/. 5,300.00 S/. 5,300.00 S/. 477.00 S/. 477.00

Supervisores de Ventas Vendedores remuneracion Total


S/. 800.00 S/. 3,000.00 S/. 5,300.00
S/. 133.33 S/. 500.00 S/. 883.33
S/. 933.33 S/. 3,500.00 S/. 6,183.33

Supervisores de Ventas Vendedores remuneracion Total


S/. 311.11 S/. 1,166.67 S/. 2,061.11
S/. 466.67 S/. 1,750.00 S/. 3,091.67
S/. 155.56 S/. 583.33 S/. 1,030.56
S/. 933.33 S/. 3,500.00 S/. 6,183.33

Marzo Abril Mayo Junio


S/. 4,142.00 S/. 4,142.00 S/. 4,142.00 S/. 4,142.00
S/. 1,477.78
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 6,442.00 S/. 7,919.78 S/. 6,442.00 S/. 6,442.00

Marzo Abril Mayo Junio


S/. 4,142.00 S/. 4,142.00 S/. 4,142.00 S/. 4,142.00
S/. 1,477.78
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 6,442.00 S/. 6,442.00 S/. 7,919.78 S/. 6,442.00

Marzo Abril Mayo Junio


S/. 5,777.00 S/. 5,777.00 S/. 5,777.00 S/. 5,777.00
S/. 2,061.11
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 7,747.00 S/. 9,808.11 S/. 7,747.00 S/. 7,747.00
Marzo Abril Mayo Junio
S/. 5,777.00 S/. 5,777.00 S/. 5,777.00 S/. 5,777.00
S/. 2,061.11
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 7,747.00 S/. 7,747.00 S/. 9,808.11 S/. 7,747.00
Total desembolso

S/. 2,616.00
S/. 2,180.00
S/. 3,488.00
S/. 8,284.00
Total Desembolso

S/. 3,270.00
S/. 1,744.00
S/. 6,540.00
S/. 11,554.00

Julio Agosto Septiembre Octubre Noviembre


S/. 8,284.00 S/. 4,142.00 S/. 4,142.00 S/. 4,142.00 S/. 4,142.00
S/. 2,216.67
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 10,584.00 S/. 6,442.00 S/. 6,442.00 S/. 8,658.67 S/. 6,442.00

Julio Agosto Septiembre Octubre Noviembre


S/. 7,942.00 S/. 4,484.00 S/. 4,142.00 S/. 4,142.00 S/. 4,142.00
S/. 2,216.67
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
S/. 10,242.00 S/. 6,784.00 S/. 6,442.00 S/. 6,442.00 S/. 8,658.67

Julio Agosto Septiembre Octubre Noviembre


S/. 11,554.00 S/. 5,777.00 S/. 5,777.00 S/. 5,777.00 S/. 5,777.00
S/. 3,091.67
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 13,524.00 S/. 7,747.00 S/. 7,747.00 S/. 10,838.67 S/. 7,747.00
Julio Agosto Septiembre Octubre Noviembre
S/. 11,077.00 S/. 6,254.00 S/. 5,777.00 S/. 5,777.00 S/. 5,777.00
S/. 3,091.67
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 13,047.00 S/. 8,224.00 S/. 7,747.00 S/. 7,747.00 S/. 10,838.67
Diciembre TOTAL
S/. 8,284.00 S/. 57,988.00
S/. 738.89 S/. 4,433.33
S/. 500.00 S/. 6,000.00
S/. 300.00 S/. 3,600.00
S/. 1,000.00 S/. 12,000.00
S/. 500.00 S/. 6,000.00
S/. 11,322.89 S/. 90,021.33

Diciembre TOTAL
S/. 8,284.00 S/. 57,646.00
S/. 3,694.44
S/. 500.00 S/. 6,000.00
S/. 300.00 S/. 3,600.00
S/. 1,000.00 S/. 12,000.00
S/. 500.00 S/. 6,000.00
S/. 10,584.00 S/. 88,940.44

Diciembre Total
S/. 11,554.00 S/. 80,878.00
S/. 1,030.56 S/. 6,183.33
S/. 300.00 S/. 3,600.00
S/. 1,000.00 S/. 12,000.00
S/. 300.00 S/. 3,600.00
S/. 100.00 S/. 1,200.00
S/. 270.00 S/. 3,240.00
S/. 14,554.56 S/. 110,701.33
Diciembre Total
S/. 11,554.00 S/. 80,401.00
S/. 5,152.78
S/. 300.00 S/. 3,600.00
S/. 1,000.00 S/. 12,000.00
S/. 300.00 S/. 3,600.00
S/. 100.00 S/. 1,200.00
S/. 270.00 S/. 3,240.00
S/. 13,524.00 S/. 109,193.78
LINDLEY SA
ESTADO DE RESULTADOS PROYECTADO
al 31 de diciembre 2015
(Expresado en nuevos soles)

VENTAS
COSTOS DE VENTAS
UTILIDAD BRUTA EN VENTAS
GASTOS OPERAACIONALES
ADMINISTRACION
VENTAS
UTILIDAD DE OPERACIN
UTILIDAD ANTES DE PARTICIPACIONES EIMPUESTOS
UTILIDAD ANTES DE IMPUESTOS
Impuesto a la renta (30%)
UTILIDAD DEL EJERCICIO
TADO

S/. 664,800.00
S/. -401,650.00
S/. 263,150.00

S/. -90,021.33
S/. -110,701.33
S/. 62,427.33
S/. 62,427.33
S/. 62,427.33
S/. -18,728.20
S/. 43,699.13
Flujo de caja o flujo financiero
Concepto Enero Febrero Marzo

SALDO DE CAJA S/. 20,000.00 S/. 41,980.00 S/. 61,711.00

PRESUPUESTO DE COBRANZAS S/. 57,600.00 S/. 81,600.00 S/. 72,480.00


TOTAL INGRESOS PROYECTADOS S/. 77,600.00 S/. 123,580.00 S/. 134,191.00

Enero Febrero Marzo

PAGO COMPRA DE MATERIAS PRIMAS S/. 26,600.00 S/. 23,100.00


PAGO DE LA MANO DE OBRA DIRECTA S/. 12,250.00 S/. 11,200.00 S/. 11,200.00
PAGO DE LOS GASTOS DE FABRICACION S/. 10,000.00 S/. 8,800.00 S/. 8,800.00
GASTOS ADMINISTRACION S/. 6,100.00 S/. 6,442.00 S/. 6,442.00
GASTOS DE VENTAS S/. 7,270.00 S/. 7,747.00 S/. 7,747.00
IMPUESTO A RTA 2,014 - PAGOS A CTA. S/. 1,080.00 S/. 1,260.00
CTS NOV-DIC 2013 (beneficios de los trabajadores)

TOTAL EGRESOS PROYECTADOS S/. 35,620.00 S/. 61,869.00 S/. 58,549.00

SALDO DE CAJA PROYECTADO S/. 41,980.00 S/. 61,711.00 S/. 75,642.00

Flujo operativo
Ingresos Enero Febrero Marzo
Ingresos S/. 72,000.00 S/. 84,000.00 S/. 69,600.00

PRESUPUESTO DE VENTAS S/. 72,000.00 S/. 84,000.00 S/. 69,600.00


TOTAL INGRESOS PROYECTADOS S/. 72,000.00 S/. 84,000.00 S/. 69,600.00

COSTO DE VENTAS PROYECTADO S/. 43,500.00 S/. 50,750.00 S/. 42,050.00


TOTAL COSTOS PROYECTADOS S/. 43,500.00 S/. 50,750.00 S/. 42,050.00
UTILIDAD BRUTA S/. 28,500.00 S/. 33,250.00 S/. 27,550.00

GASTOS ADMINISTRACION S/. 6,442.00 S/. 6,442.00 S/. 6,442.00


GASTOS DE VENTAS S/. 7,747.00 S/. 7,747.00 S/. 7,747.00
TOTAL GASTOS S/. 14,189.00 S/. 14,189.00 S/. 14,189.00

UTILIDAD NETA ANTES DE IMPUESTO S/. 14,311.00 S/. 19,061.00 S/. 13,361.00
Abril Mayo Junio Julio Agosto

S/. 75,642.00 S/. 84,329.00 S/. 85,901.11 S/. 95,302.11 S/. 94,400.11

S/. 61,920.00 S/. 50,400.00 S/. 44,160.00 S/. 47,040.00 S/. 40,320.00
S/. 137,562.00 S/. 134,729.00 S/. 130,061.11 S/. 142,342.11 S/. 134,720.11

Abril Mayo Junio Julio Agosto

S/. 21,000.00 S/. 19,950.00 S/. 12,600.00 S/. 13,755.00 S/. 12,600.00
S/. 9,800.00 S/. 6,650.00 S/. 5,250.00 S/. 6,650.00 S/. 6,300.00
S/. 7,200.00 S/. 3,600.00 S/. 2,000.00 S/. 3,600.00 S/. 3,200.00
S/. 6,442.00 S/. 7,919.78 S/. 6,442.00 S/. 10,242.00 S/. 6,784.00
S/. 7,747.00 S/. 9,808.11 S/. 7,747.00 S/. 13,047.00 S/. 8,224.00
S/. 1,044.00 S/. 900.00 S/. 720.00 S/. 648.00 S/. 720.00

S/. 53,233.00 S/. 48,827.89 S/. 34,759.00 S/. 47,942.00 S/. 37,828.00

S/. 84,329.00 S/. 85,901.11 S/. 95,302.11 S/. 94,400.11 S/. 96,892.11

Abril Mayo Junio Julio Agosto


S/. 60,000.00 S/. 48,000.00 S/. 43,200.00 S/. 48,000.00 S/. 38,400.00

S/. 60,000.00 S/. 48,000.00 S/. 43,200.00 S/. 48,000.00 S/. 38,400.00
S/. 60,000.00 S/. 48,000.00 S/. 43,200.00 S/. 48,000.00 S/. 38,400.00

S/. 36,250.00 S/. 29,000.00 S/. 26,100.00 S/. 29,000.00 S/. 23,200.00
S/. 36,250.00 S/. 29,000.00 S/. 26,100.00 S/. 29,000.00 S/. 23,200.00
S/. 23,750.00 S/. 19,000.00 S/. 17,100.00 S/. 19,000.00 S/. 15,200.00

S/. 7,919.78 S/. 6,442.00 S/. 6,442.00 S/. 10,584.00 S/. 6,442.00
S/. 9,808.11 S/. 7,747.00 S/. 7,747.00 S/. 13,524.00 S/. 7,747.00
S/. 17,727.89 S/. 14,189.00 S/. 14,189.00 S/. 24,108.00 S/. 14,189.00

S/. 6,022.11 S/. 4,811.00 S/. 2,911.00 S/. -5,108.00 S/. 1,011.00
Septiembre Octubre Noviembre Diciembre Total

S/. 96,892.11 S/. 105,637.11 S/. 109,054.11 S/. 114,192.78 S/. 985,041.44

S/. 44,160.00 S/. 45,600.00 S/. 47,520.00 S/. 59,520.00 S/. 652,320.00
S/. 141,052.11 S/. 151,237.11 S/. 156,574.11 S/. 173,712.78 S/. 1,637,361.44

Septiembre Octubre Noviembre Diciembre

S/. 11,900.00 S/. 14,735.00 S/. 11,200.00 S/. 14,000.00 S/. 181,440.00
S/. 5,950.00 S/. 7,735.00 S/. 7,000.00 S/. 7,962.50 S/. 97,947.50
S/. 2,800.00 S/. 4,840.00 S/. 4,000.00 S/. 5,100.00 S/. 63,940.00
S/. 6,442.00 S/. 6,442.00 S/. 8,658.67 S/. 10,584.00 S/. 88,940.44
S/. 7,747.00 S/. 7,747.00 S/. 10,838.67 S/. 13,524.00 S/. 109,193.78
S/. 576.00 S/. 684.00 S/. 684.00 S/. 720.00 S/. 9,036.00

S/. 35,415.00 S/. 42,183.00 S/. 42,381.33 S/. 51,890.50 S/. 550,497.72

S/. 105,637.11 S/. 109,054.11 S/. 114,192.78 S/. 121,822.28 S/. 1,086,863.72

Septiembre Octubre Noviembre Diciembre Total


S/. 45,600.00 S/. 45,600.00 S/. 48,000.00 S/. 62,400.00 S/. 664,800.00

S/. 45,600.00 S/. 45,600.00 S/. 48,000.00 S/. 62,400.00 S/. 664,800.00
S/. 45,600.00 S/. 45,600.00 S/. 48,000.00 S/. 62,400.00 S/. 664,800.00

S/. 27,550.00 S/. 27,550.00 S/. 29,000.00 S/. 37,700.00 S/. 401,650.00
S/. 27,550.00 S/. 27,550.00 S/. 29,000.00 S/. 37,700.00 S/. 401,650.00
S/. 18,050.00 S/. 18,050.00 S/. 19,000.00 S/. 24,700.00 S/. 263,150.00

S/. 6,442.00 S/. 8,658.67 S/. 6,442.00 S/. 11,322.89 S/. 90,021.33
S/. 7,747.00 S/. 10,838.67 S/. 7,747.00 S/. 14,554.56 S/. 110,701.33
S/. 14,189.00 S/. 19,497.33 S/. 14,189.00 S/. 25,877.44 S/. 200,722.67

S/. 3,861.00 S/. -1,447.33 S/. 4,811.00 S/. -1,177.44 S/. 62,427.33
UTILIDAD ANTES DE IMPUESTOS S/. 62,427.33
I. RENTA ANUAL 30% S/. 18,728.20
UTILIDAD ANTES DE NETA S/. 43,699.13
S/. 121,822.28

335000
LINDLEY SA
BALANCE GENERAL
AL 31 DE DICIEMBRE DEL 2014

ACTIVO CORRIENTE
EFECTIVO Y EQUIVALENTES DE EFEC S/. 121,822.28
CUENTAS POR COBRAR S/. 12,480.00
VALORES
MATERIAS PRIMAS S/. 2,828.00
PRODUCTOS TERMINADOS S/. 4,132.50
PAGOS A CTA I.R. S/. 9,036.00

TOTAL ACTIVO CORRIENTE S/. 150,298.78

ACTIVO NO CORRIENTE
INMU. MAQUINARIA Y EQUIPO S/. 300,000.00
DEPRECIACIONES S/. -48,000.00
INTANGIBLES
OTROS ACTIVOS
TOTAL ACTIVO NO CORRIENTE S/. 252,000.00

TOTAL ACTIVO S/. 402,298.78


LINDLEY SA
BALANCE GENERAL
AL 31 DE DICIEMBRE DEL 2014

PASIVO CORRIENTE
TRIBUTOS POR PAGAR S/. 18,728.20
BENEFICIOS SOCIALES DE LOS TRAB. S/. 1,769.44
TRIBUTOS POR PAGAR (essalud) S/. 819.00
CUENTAS POR PAGAR DIVERSAS
REMUNERACIONES Y PART. POR PAGAR
IMPUESTOS MUNICIPALES
CUENTAS POR PAGAR S/. 17,283.00
TOTAL PASIVO CORRIENTE S/. 38,599.64

PATRIMONIO
CAPITAL S/. 250,000.00
CAPITAL ADICIONAL S/. 70,000.00
RESERVA LEGAL
RESULTADOS ACUMULADOS
UTILIDAD DEL EJERCICIO S/. 43,699.13
TOTAL PATRIMONIO S/. 363,699.13

TOTAL PASIVO-PATRIMONIO S/. 402,298.78