1 2 3 4

VENTAS AL CONTADO 290,000.00 320,000.00 360,000.00 420,000.00

IGV 52,200.00 57,600.00 64,800.00 75,600.00
VENTAS AL CRÉDITO 34,000.00 33,000.00 45,000.00 70,000.00
IGV 6,120.00 5,940.00 8,100.00 12,600.00
TOTAL 382,320.00 416,540.00 477,900.00 578,200.00

COSTOS VARIABLES 123,790.00 204,067.50 287,737.50 376,275.00

IGV 22,282.20 36,732.15 51,792.75 67,729.50
TOTAL C.V. 146,072.20 240,799.65 339,530.25 444,004.50
COSTOS FIJOS 12,000.00 12,000.00 12,000.00 12,000.00
IGV 2,160.00 2,160.00 2,160.00 2,160.00
TOTAL C.F. 14,160.00 14,160.00 14,160.00 14,160.00

PLANILLA 4,200.00 4,200.00 4,200.00 4,200.00

CAPITAL DE TRABAJO 38,232.00

UNIDAD DE TRANSPORTE 47,200.00

DEPRECIACIÓN 4,720.00 4,720.00 4,720.00 4,720.00

IMPUESTO A LA RENTA 29.50%

VALOR DE LIQUIDACIÓN 8,000.00

Financiamiento 47,200.00
Interés 15%

AÑO 1 2 3 4
Principal 11,800.00 11,800.00 11,800.00 11,800.00
Interés 7,080.00 7,080.00 7,080.00 7,080.00
Cuota 18,880.00 18,880.00 18,880.00 18,880.00
 ESTADO DE GANANCIAS Y PÉRDIDAS
AÑOS
RUBROS CONTABLES
1 2 3 4
Ingresos 382,320.00 416,540.00 477,900.00 578,200.00
Otros Ingresos
TOTAL DE INGRESOS 382,320.00 416,540.00 477,900.00 578,200.00
Remuneraciones 4,200.00 4,200.00 4,200.00 4,200.00
Costos Variables 146,072.20 240,799.65 339,530.25 444,004.50
Costos Fijos 14,160.00 14,160.00 14,160.00 14,160.00
Depreciación 4,720.00 4,720.00 4,720.00 4,720.00
Intereses 7,080.00 7,080.00 7,080.00 7,080.00
TOTAL DE EGRESOS 176,232.20 270,959.65 369,690.25 474,164.50
RENTA IMPONIBLE 206,087.80 145,580.35 108,209.75 104,035.50
Impuesto a la Renta 60,795.90 42,946.20 31,921.88 30,690.47
RESULTADO DEL EJERCICIO 145,291.90 102,634.15 76,287.87 73,345.03
 FLUJO DE CAJA

RUBROS CONTABLES AÑOS

0 1 2 3
I. INGRESOS
Aportes 38,232.00
Préstamo 47,200.00
Ingresos por Ventas 342,200.00 417,720.00 463,740.00
Valor de Liquidación

TOTAL INGRESOS 85,432.00 342,200.00 417,720.00 463,740.00

II. EGRESOS
Inversión Fija 47,200.00
Capital de Trabajo 38,232.00
Remuneraciones 4,200.00 4,200.00 4,200.00
Costos Variables 146,072.20 240,799.65 339,530.25
Costos Fijos 14,160.00 14,160.00 14,160.00
Depreciación 4,720.00 4,720.00 4,720.00
Amortización al Préstamo 11,800.00 11,800.00 11,800.00
Pago de Intereses 7,080.00 7,080.00 7,080.00
Impuesto a la Renta 60,795.90 42,946.20 31,921.88

TOTAL EGRESOS - 248,828.10 325,705.85 413,412.13

SALDO 85,432.00 93,371.90 92,014.15 50,327.87

SALDO INICIAL 38,232.00 123,664.00 217,035.90 309,050.05
SALDO FINAL DE CAJA 123,664.00 217,035.90 309,050.05 359,377.92
 TOTAL
4 5

-
-
548,700.00 82,600.00 1,512,760.00
8,000.00 -

548,700.00 90,600.00 1,948,392.00

-
-
4,200.00 16,800.00
444,004.50 1,170,406.60
14,160.00 56,640.00
4,720.00 18,880.00
11,800.00 47,200.00
7,080.00 28,320.00
30,690.47 166,354.45

516,654.97 - 1,504,601.05

32,045.03 90,600.00 443,790.95

359,377.92 391,422.95 38,232.00
391,422.95 482,022.95 482,022.95