Post on 01-Mar-2016
description
ESTADO DE RESULTADO PRESUPUESTADO
CUENTA20152016201720182019
Ventas$2,304,000.00$3,120,000.00$3,895,200$4,812,480$5,398,272
(-)Costo de venta o produccin$1,137,577$1,603,680$1,733,364$1,858,152$1,935,744
UT. Brurta$1,166,423.00$1,516,320.00$2,161,836.00$2,954,328.00$3,462,528.00
(-) Gastos de operacin
Gastos de ventas$122,640.00$134,746.00$255,530.00$273,896.00$287,097.00
Gastos de op.$110,640.00$118,666.00$235,530.00$248,972.00$258,933.00
Gastos de financiaero$5,250.00$5,250.00$5,250.00$5,250.00$5,250.00
Despreciacin de activo fijo00000
$927,893.00$1,257,658.00$1,665,526.00$2,426,210.00$2,911,248.00
UT. antes de impuestos
(-) ISR 30%$278,367.90$377,297.40$499,657.80$727,863.00$873,374.40
Ptu. 10%00$166,552.60$242,621.00$291,124.80
$278,367.90$377,297.40$666,210.40$970,484.00$1,164,499.20
Utilidad neta o dep. De imp.$649,525.10$880,360.60$999,315.60$1,455,726.00$1,746,748.80
FLUJO DE EFECTIVO
CUENTAS20152016201720182019
SALDO INICIAL$25,000.00$59,525.00$35,000.00$45,000.00$45,600.00
ENTRADAS EFECTIVOS
Ventas - Ingreso -$2,304,000.00$1,667,000$2,500,000.00$2,550,000.00$2,600,000.00
Financiamiento$35,000.00$30,000.00$45,000.00$50,000.00$54,000.00
Total de ingr.$2,364,000.00
Salida de efectivo
Costo de producin$1,137,577.00$1,138,000.00$2,000,000.00$2,100,000.00$1,355,000.00
Gasto de venta$122,640.00$120,000.00$122,500.00$125,000.00$130,000.00
Gasto de Admn.$110,640$109,000.00$110,000.00$111,000.00$112,000.00
Gastos financiero$5,250.00$4,000.00$7,000.00$7,500.00$8,000.00
Inversiones
Terrenos$300,000.00$200,000.00$35,500.00$40,000.00$45,000.00
Edificio$0$0$0$0$0
Equipo de oficina$50,000.00$50,000.00$55,000.00$65,000.00$66,000.00
Maquinaria$250,000.00$45,000.00$50,000.00$55,000.00$60,000.00
Equpo de computo$50,000.00$30,000.00$35,000.00$45,000.00$50,000.00
30 % ISR$278,368.00$278,368.00$278,368.00$278,368.00$278,368.00
10 % de PTU.$0$0$0$0$0
TOTAL SALIDAS$2,304,475.00$3,516,368.00$5,278,368$5,471,868.00$4,803,968.00
$59,525.00
SALDO FINAL
CEDULA DE DESPRECIACIN DEL ACTIVO FIJO
Activo fijo.costo % dpa.20152016
del. Ejercicioacumuladodel. Ejercicioacumulado
terreno$30,000.00$0.00$0.00$0.00$0.00$0.00
Edificio$1,000,000.005%$50,000.00$50,000.00$50,000.00$100,000.00
Mob.y equipo$50,000.0010%$5,000.00$5,000.00$5,000.00$10,000.00
eq. De transporte$300,000.0020%$60,000.00$60,000.00$60,000.00$120,000.00
Maquinaria$250,000.0010%$25,000.00$25,000.00$25,000.00$50,000.00
Equipo de computo$50,000.0033.33%$16,665.00$16,665.00$16,665.00$33,330.00
SUMA TOTAL: $156,665.00$156,665.00$156,665.00$313,330.00
201720182019
del. Ejercicioacumuladodel. Ejercicioacumuladodel. Ejercicioacumulado
$0.00$0.00$0.00$0.00$0.00$0.00
$50,000.00$150,000.00$50,000.00$200,000.00$50,000.00$250,000.00
$5,000.00$15,000.00$5,000.00$20,000.00$5,000.00$25,000.00
$60,000.00$180,000.00$60,000.00$240,000.00$60,000.00$300,000.00
$25,000.00$75,000.00$25,000.00$100,000.00$25,000.00$125,000.00
$16,665.00$49,995.00$16,665.00$66,660.00$16,665.00$83,325.00
$156,665.00$469,995.00$156,665.00$626,660.00$156,665.00$783,325.00