Ejercicios-capitulo 6-Burbano Ruiz (2)

7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)

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1. FLUJO DE EFECTIVO

EMPRESA: MADERAS DEL ARIARI S.A.

PRODUCTOS: P1,P2,P3,P4

PRECIOS

PRODUCTOS S1 S2 ENE

P1 24,200 27,800 30

P2 14,500 16,700 42

P3 41,300 47,500 64

P4 30,200 34,800 24

COBROS: CONTADO 70%

1 MES 20%

2 MESES 10%

CALCULO DE VENTAS

PRECIOS

PRODUCTOS S1 S2 ENE

P1 24,200 27,800 726,000

P2 14,500 16,700 609,000

P3 41,300 47,500 2,643,200

P4 30,200 34,800 724,800

TOTAL 4,703,000

COBROS DE VENTAS PLANEADAS ENE

CONTADO 70% 3,292,100

1 MES 20%

2 MESES 10%

TOTAL 3,292,100



PRONOSTICOS DE

EB MAR ABR MA! "UN

30 15 15 15 30

42 21 21 21 42

64 32 32 32 64

24 12 12 12 24

PRO

EB MAR ABR MA! "UN

726,000 363,000 363,000 363,000 726,000

609,000 304,500 304,500 304,500 609,000

2,643,200 1,321,600 1,321,600 1,321,600 2,643,200

724,800 362,400 362,400 362,400 724,800

4,703,000 2,351,500 2,351,500 2,351,500 4,703,000

EB MAR ABR MA! "UN

3,292,100 1,646,050 1,646,050 1,646,050 3,292,100

940,600 940,600 470,300 470,300 470,300

470,300 470,300 235,150 235,150

4,232,700 3,056,950 2,586,650 2,351,500 3,997,550



ENTAS MENSUALES

"UL A#O SEP OC NOV

30 15 15 15 45

42 21 21 21 63

64 32 32 32 96

24 12 12 12 36

OSTICOS DE VENTAS MENSUALES

"UL A#O SEP OC NOV

834,000 417,000 417,000 417,000 1,251,000

701,400 350,700 350,700 350,700 1,052,100

3,040,000 1,520,000 1,520,000 1,520,000 4,560,000

835,200 417,600 417,600 417,600 1,252,800

5,410,600 2,705,300 2,705,300 2,705,300 8,115,900

"UL A#O SEP OC NOV

3,787,420 1,893,710 1,893,710 1,893,710 5,681,130

940,600 1,082,120 541,060 541,060 541,060

235,150 470,300 541,060 270,530 270,530

4,963,170 3,446,130 2,975,830 2,705,300 6,492,720



EJERCICIO 2.


PRODUCTOS: P1,P2,P3,P4

INSUMOS

PRODUCTOS INICIALES INALES

P1 18 16 6.2

P2 20 24 3.7

P3 30 36 10.7

P4 12 16 7.9

COSTO OPERARIO: 940 $&ORA

PRECIOS

PRODUCTOS S1 S2 ENE

P1 24,200 27,800 30

P2 14,500 16,700 42

P3 41,300 47,500 64

P4 30,200 34,800 24

II ' P ( V ) I

P1 ENE

INVENTARIO INICIAL 18

*'+ PRODUCCION P ) I ' V ( II 24

*(+ VENTAS 30

INVENTARIO INAL 40% 12

II ' P ( V ) I

P2 ENE



*(+ VENTAS 42


II ' P ( V ) I

P3 ENE



*(+ VENTAS 64


II ' P ( V ) I

P4 ENE

&ORASOPERARIO





*(+ VENTAS 24


PRODUCTOSENE

P1 24

P2 39

P3 60

P4 22

PRODUCTOS ENE

P1 6.2 149

P2 3.7 144

P3 10.7 638

P4 7.9 171

TOTAL &ORAS 1,101

TOTAL USD POR OPERARIOS 940 $&ORA 1,034,677

&ORAS PORUNIDAD



PRONOSTICOS DE

EB MAR ABR MA! "UN

30 15 15 15 30

42 21 21 21 42

64 32 32 32 64

24 12 12 12 24

EB MAR ABR MA! "UN

12 6 6 6 12

24 15 15 21 30

30 15 15 15 30

6 6 6 12 12

EB MAR ABR MA! "UN

17 8 8 8 17

34 21 21 29 42

42 21 21 21 42

8 8 8 17 17

EB MAR ABR MA! "UN

26 13 13 13 26

51 32 32 45 64

64 32 32 32 64

13 13 13 26 26

EB MAR ABR MA! "UN



10 5 5 5 10

19 12 12 17 24

24 12 12 12 24

5 5 5 10 10

PROD

EB MAR ABR MA! "UN

24 15 15 21 30

34 21 21 29 42

51 32 32 45 64

19 12 12 17 24

&ORAS DE

EB MAR ABR MA! "UN

149 93 93 130 186

124 78 78 109 155

548 342 342 479 685

152 95 95 133 190

973 608 608 851 1,216

DOLARES USD

914,282 571,426 571,426 799,996 1,142,852



ENTAS MENSUALES

"UL A#O SEP OC NOV

30 15 15 15 45

42 21 21 21 63

64 32 32 32 96

24 12 12 12 36

"UL A#O SEP OC NOV

12 6 6 6 18

24 15 15 27 45

30 15 15 15 45

6 6 6 18 18

"UL A#O SEP OC NOV

17 8 8 8 25

34 21 21 38 63

42 21 21 21 63

8 8 8 25 25

"UL A#O SEP OC NOV

26 13 13 13 38

51 32 32 58 96

64 32 32 32 96

13 13 13 38 38

"UL A#O SEP OC NOV



10 5 5 5 14

19 12 12 22 36

24 12 12 12 36

5 5 5 14 14

CCION

"UL A#O SEP OC NOV

24 15 15 27 45

34 21 21 38 63

51 32 32 58 96

19 12 12 22 36

PERARIOS

"UL A#O SEP OC NOV

149 93 93 167 279

124 78 78 140 233

548 342 342 616 1,027

152 95 95 171 284

973 608 608 1,094 1,824

OR OPERARIOS

914,282 571,426 571,426 1,028,567 1,714,278



DIC

45

63

96

36

DIC

18

43

45

16

DIC

25

62

63

24

DIC

38

94

96

36

DIC



14

38

36

16

DIC

43

62

94

38

DIC

267

229

1,002

297

1,794

1,686,191



E"ERCICIO 3


PRODUCTOS

MADERA

P1 1.80 2

P2 1.10 2

P3 2.50 2

P4 1.90 2

NIVELS DE INVENTARIO ! PRECIOS UNITARIOS

MATERIA PRIMA ! ELEMENTOS INVEN

INICIALES

MADERA 90 2

CUERO 32 2

TELA P1, P2 20 2

TELA P3, P4 22 2

PE#ANTES 3 -/

RESORTE 290

PRODUCTOS

P1

P2

P3

P4

MATERIALES

II ' C ( CONS ) I

MADERA

INVENTARIO INICIAL

*'+ COMPRAS C ) I ' CONS ( II

*(+ CONSUMO EN PRODUCCION

INVENTARIO INAL 40%



II ' C ( CONS ) I

TELA P1, P2

INVENTARIO INICIAL



INVENTARIO INAL 40%

II ' C ( CONS ) I

TELA P3, P4

INVENTARIO INICIAL



INVENTARIO INAL 40%

II ' C ( CONS ) I

PE#ANTESINVENTARIO INICIAL



INVENTARIO INAL 40%

II ' C ( CONS ) I

RESORTES

INVENTARIO INICIAL



INVENTARIO INAL 40%

II ' C ( CONS ) I

CUERO

INVENTARIO INICIAL



INVENTARIO INAL 40%

COMPRAS DE INSUMOS *USD+ PRECIO

MADERA 1,300

TELA P1, P2 3,600

TELA P3, P4 1,200

PE#ANTES 3,000

RESORTES 50

CUERO 5,000



TOTAL *USD+

PA#OS

CONTADO 60%

DESCUENTO 7.5%1 MES 30%

2 MESES 10%

TOTAL

FLUJO DE EFECTIVO

COBROS *E"ERCICIO 1+

*'+ CUENTAS POR COBRAR*'+ RENDIMIENTO TITULO BANCO CENTRAL

*'+ REDENCIO DE TITULO B.CENTRAL

*'+ RENDIMIENTOS POR ECEDENTES

*'+ PRESTAMO 1

*'+ PRESTAMO 2

*'+ PRESTAMO 3

A+ TOTAL IN#RESOS DE EECTIVO

*(+ PA#OS*(+ DIVIDENDOS POR RECONOCER

*(+ IMPUESTOS POR PA#AR

*(+ DEUDAS CON PROVEEDORES

*(+ PLAN DE INVERSIONES

*(+ PA#O A OPERARIOS *E"ERCICIO 2+

*(+ INTERESES DE PRESTAMO 1



*(+ PA#O DE PRESTAMO 1

*(+ PA#O DE PRESTAMO 2*(+ PA#O DE PRESTAMO 3

*(+ INVERSION DE ECEDENTES

B+ TOTAL E#RESOS DE EECTIVO

SALDO DE EECTIVO DEL MES *C ) A ( B +

SALDO INICIAL

SALDO INAL



SALDO INAL MINIMO *13 E#RESOS OPERATIVOS MES SI#UIENTE+

*'+ ECEDENTE *(+ DEICIT

PRESTAMO

SALDO INICIAL DE EECTIVO

SALDO INAL DE EECTIVO



CONSUMO POR PRODUCTO

TELA PE#ANTES RESORTES

1.3 2 30 8

0.75 2 18 6

1.1 2 22 8

0.8 2 16 6

ARIOS

INALES

80 2 1,300 $2

36 2 5,000 $2

25 2 3,600 $2

28 2 1,200 $2

5 -/ 3,000 $-/

300 50 $

ENE EB MAR ABR MA!

24 24 15 15 21

39 34 21 21 29

60 51 32 32 45

22 19 12 12 17

ENE EB MAR ABR MA!

90 98 61 61 86

284 208 153 177 251

276 245 153 153 214

98 61 61 86 122

PRECIOSUNITARIOS



ENE EB MAR ABR MA!

20 23 14 14 20

63 48 35 41 58

60 56 35 35 49

23 14 14 20 28

ENE EB MAR ABR MA!

22 29 18 18 25

90 61 45 52 73

83 72 45 45 63

29 18 18 25 36

ENE EB MAR ABR MA! 3 1,103 690 690 965

4,176 2,345 1,724 2,000 2,827

3,075 2,758 1,724 1,724 2,414

1,103 690 690 965 1,379

ENE EB MAR ABR MA!

290 367 230 230 321

1,109 781 574 666 941

1,031 918 574 574 804

367 230 230 321 459

ENE EB MAR ABR MA!

32 42 26 26 37

131 89 66 76 108

121 105 66 66 92

42 26 26 37 52

ENE EB MAR ABR MA!

368,909 270,327 198,770 230,573 325,983

226,296 172,584 126,900 147,204 208,116

107,414 73,114 53,760 62,362 88,166

27,592 15,493 11,392 13,215 18,683

55,428 39,032 28,700 33,292 47,068

656,320 446,080 328,000 380,480 537,920



1,441,959 1,016,630 747,522 867,126 1,225,936

ENE EB MAR ABR MA!

800,287 564,230 414,875 481,255 680,395

432,588 304,989 224,257 260,138

144,196 101,663 74,752

800,287 996,817 864,060 807,174 1,015,284

ENE EB MAR ABR MA!

3,292,100 4,232,700 3,056,950 2,586,650 2,351,500

960,000550,000 550,000 550,000 550,000 550,000

8,012 8,012 8,012

136,297

329,297

1,662,006

4,938,397 4,782,700 3,944,259 4,806,668 2,909,512

( 800,287 ( 996,817 ( 864,060 ( 807,174 ( 1,015,284( 1,659,200 ( 1,659,200

( 1,120,000 ( 1,120,000 ( 1,120,000 ( 1,120,000

( 420,000

( 1,034,677 ( 914,282 ( 571,426 ( 571,426 ( 799,996

( 2,840 ( 2,840 ( 2,840 ( 2,130

( 6,860 ( 6,860

( 34,625

( 34,074

( 801,166

( 3,374,964 ( 5,494,304 ( 2,558,325 ( 4,201,574 ( 1,858,896

1,563,433 ( 711,604 1,385,933 605,093 1,050,616

1,563,433 851,829 1,385,933 605,094

1,563,433 851,829 2,237,762 1,991,027 1,655,709



1,563,433 851,829 1,385,933 605,094 786,905

( 0 ( 0 0 ( 0 263,711

0

1,563,433

1,563,433



CUERO

1.6 2

1.2 2

PRODUCCION

"UN "UL A#O SEP OC

30 24 15 15 27

42 34 21 21 38

64 51 32 32 58

24 19 12 12 22

"UN "UL A#O SEP OC

122 98 61 61 110

281 208 153 202 349

306 245 153 153 275

98 61 61 110 183



"UN "UL A#O SEP OC

28 23 14 14 25

65 48 35 47 80

71 56 35 35 63

23 14 14 25 42

"UN "UL A#O SEP OC

36 29 18 18 32

82 61 45 59 102

90 72 45 45 81

29 18 18 32 54

"UN "UL A#O SEP OC 1,379 1,103 690 690 1,241

3,172 2,345 1,724 2,276 3,931

3,448 2,758 1,724 1,724 3,103

1,103 690 690 1,241 2,069

"UN "UL A#O SEP OC

459 367 230 230 413

1,056 781 574 758 1,309

1,148 918 574 574 1,033

367 230 230 413 689

"UN "UL A#O SEP OC

52 42 26 26 47

121 89 66 87 150

131 105 66 66 118

42 26 26 47 79

"UN "UL A#O SEP OC

365,737 270,327 198,770 262,376 453,196

233,496 172,584 126,900 167,508 289,332

98,918 73,114 53,760 70,963 122,573

20,961 15,493 11,392 15,038 25,974

52,808 39,032 28,700 37,884 65,436

603,520 446,080 328,000 432,960 747,840



1,375,441 1,016,630 747,522 986,729 1,704,350

"UN "UL A#O SEP OC

763,370 564,230 414,875 547,635 945,914

367,781 412,632 304,989 224,257 296,019

86,713 122,594 137,544 101,663 74,752

1,217,863 1,099,455 857,408 873,554 1,316,685

"UN "UL A#O SEP OC

3,997,550 4,963,170 3,446,130 2,975,830 2,705,300

550,000 550,000 550,000 550,000

25,000,000

8,012 8,012 8,012 8,012 8,012

29,555,562 5,521,182 4,004,142 3,533,842 3,263,312

( 1,217,863 ( 1,099,455 ( 857,408 ( 873,554 ( 1,316,685( 1,659,200 ( 1,659,200

( 32,000,000

( 1,142,852 ( 914,282 ( 571,426 ( 571,426 ( 1,028,567

( 2,130 ( 2,130 ( 1,420 ( 1,420 ( 1,420

( 6,860 ( 5,145 ( 5,145 ( 5,145 ( 3,430

( 34,625 ( 34,625 ( 25,969 ( 25,969 ( 25,969

( 34,074 ( 34,074

( 82,324 ( 82,324( 415,502 ( 415,502

( 2,486,654 ( 34,505,213 ( 3,120,568 ( 1,559,838 ( 4,484,847

27,068,907 ( 28,984,031 883,574 1,974,003 ( 1,221,535

786,905 11,337,912 1,029,345 481,660 1,334,817

27,855,812 ( 17,646,119 1,912,919 2,455,663 113,282



11,337,912 1,029,345 481,660 1,334,817 1,186,931

15,730,995 ( 30,013,376 401,914 639,186 ( 2,408,466



NOV DIC

45 43

63 62

96 94

36 38

NOV DIC

183 180

456 350

459 451

180 80



NOV DIC

42 41

104 86

106 102

41 25

NOV DIC

54 53

134 108

134 133

53 28

NOV DIC 2,069 2,025

5,128 3,043

5,172 5,063

2,025 5

NOV DIC

689 676

1,709 1,314

1,722 1,689

676 300

NOV DIC

79 78

196 153

197 195

78 36

NOV DIC

592,212 455,640

375,660 310,860

160,627 129,389

33,889 20,107

85,444 65,676

980,160 764,640



2,227,992 1,746,312

NOV DIC ENE EB

1,236,536 969,203

511,305 668,398 523,894

98,673 170,435 222,799 174,631

1,846,514 1,808,036 746,693 174,631

NOV DIC

6,492,720 7,574,840

550,000 550,000

8,012 8,012

7,050,732 8,132,852

( 1,846,514 ( 1,808,036

( 1,714,278 ( 1,686,191

( 710 ( 710 ( 710 (

( 3,430 ( 3,430 ( 1,715 ( 1,715 ( 1,715 (

( 17,313 ( 17,313 ( 17,313 ( 8,656 ( 8,656 ( 8,656

( 34,074

( 82,324 ( 82,324( 415,502 ( 415,502

( 3,582,244 ( 3,598,003

3,468,487 4,534,848

1,186,931 1,164,742

4,655,418 5,699,590



1,164,742 1,280,000

2,303,745 3,254,848



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Ejercicios-capitulo 6-Burbano Ruiz (2)

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