298,000.00
600,000.00
INGRESOS
6,230,000.00
Desglozado de la siguiente forma:
Servicios
35%
Ventas al contado
10%
Cobros a clientes
45%
Intereses y otros productos
10%
Las ventas al contado y los pagos de clientes se duplican para los meses de julio y diciembre.
GASTOS
Remuneraciones 20% de los ingresos totales
Servicios 5% de los ingresos totales
Compra de mercadera 40% de las ventas
Materiales 2% de los ingresos totales
Compra de bienes de la Propiedad, Planta y Equipo 12% de los ingresos totales
Presupuesto de Inversin (Proyectos)
Pago de Diviendos (Se pagan en el mes de marzo)
1,246,000.00
311,500.00
1,370,600.00
124,600.00
747,600.00
4,000,000.00
373,800.00
8,174,100.00
INVERSIN
Proyecto 1. 30% del prespuesto asignado a la compra de bienes de PPyE.
Proyecto 2. 40% del prespuesto asignado a la compra de bienes de PPyE.
Proyecto 3. 30% del prespuesto asignado a la compra de bienes de PPyE.
Las remuneraciones se duplican en los meses de julio y diciembre
Los materiales se adquieren por trimestre anticipado.
Los proyectos se pagan mensualmente.
proyecto 1. A partir del mes de mayo.
Proyecto 2. A partir del mes de junio
Proyecto 3. A partir del mes de Agosto.
Otros datos:
Evale el saldo de Caja:
Si el saldo es mayor de Q 300,000.00 Invierta en Certificados a Plazo Fijo.
Si el saldo es menor a Q 300,000.00, desinvierta de los certificados a Plazo Fijo.
si ya no tiene saldo en Certificados a Plazo Fijo, Gestione un prstamo con anticipacin .
La poltica de la empresa es constituir certificados a plazo fijo por Q 100,000.00 a 60 das plazo mnimo, 180 das mximo.
Pague el prstamo a partir del mes siguiente, en cuotas niveladas a 36 meses, a una tasa de inters del 13% anual, sobre saldo.
260,325.00
229,175.00
229,175.00
260,325.00
229,175.00
229,175.00
349,325.00
229,175.00
229,175.00
260,325.00
229,175.00
318,175.00
3,052,700.00
89,000.00
89,000.00
89,000.00
89,000.00
89,000.00
89,000.00
178,000.00
89,000.00
89,000.00
89,000.00
89,000.00
178,000.00
1,246,000.00
25,958.33
25,958.33
25,958.33
25,958.33
25,958.33
25,958.33
25,958.33
25,958.33
25,958.33
25,958.33
25,958.33
25,958.37
311,500.00
114,216.67
114,216.67
114,216.67
114,216.67
114,216.67
114,216.67
114,216.67
114,216.67
114,216.67
114,216.67
114,216.67
114,216.63
1,370,600.00
31,150.00
31,150.00
31,150.00
31,150.00
124,600.00
62,300.00
62,300.00
62,300.00
62,300.00
212,300.00
440,871.43
440,871.43
680,871.43
680,871.43
680,871.43
680,871.43
680,871.42
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
62,300.00
747,600.00
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
1,200,000.00
228,571.43
228,571.43
228,571.43
228,571.43
228,571.43
228,571.43
228,571.42
1,600,000.00
240,000.00
240,000.00
240,000.00
240,000.00
240,000.00
1,200,000.00
8,791.59
8,791.59
8,791.59
400,174.77
8,791.59
8,791.59
8,791.59
373,800.00
373,800.00
4,747,600.00
373,800.00
200,000.00
200,000.00
100,000.00
200,000.00
422,625.00
491,475.00
665,275.00
522,625.00
441,475.00
670,046.43
790,196.43
910,046.43
1,710,046.43
949,988.02
918,838.02
1,007,838.01
9,500,474.77
353,750.00
340,650.00
353,750.00
309,500.00
346,400.00
354,728.57
387,657.14
355,985.71
824,314.28
352,701.26
412,238.24
427,525.23
427,525.23
700,000.00
900,000.00
700,000.00
900,000.00
900,000.00
700,000.00
600,000.00
200,000.00
800,000.00
800,000.00
300,000.00
1,053,750.00
1,240,650.00
1,053,750.00
1,209,500.00
1,246,400.00
1,054,728.57
987,657.14
555,985.71
1,624,314.28
1,152,701.26
712,238.24
200,000.00
800,000.00
26,374.77
100,000.00
800,000.00
1,300,000.00
1,300,000.00
427,525.23
427,525.23
EJERCICIO 1
Con los datos que se presentan a continuacin elabore el Presupuesto de Caja mensualizado.
Empresa "El amor de Dios, S. A."
FLUJO DE CAJA PROYECTADO PARA EL PRESENTE AO
SALDO INICIAL
Al 31 de diciembre del ao anterior
Depsitos monetarios
Certificados a plazo fijo
INGRESOS OPERATIVOS ANUALES
Desglozado de la siguiente forma:
Servicios
Ventas al contado
Cobros a clientes
Intereses
Las ventas tanto al contado como al crdito se duplican para los meses de julio y diciembre.
32,000.00
200,000.00
576,000.00
172,800.00
69,120.00
276,480.00
57,600.00
MENSUAL
14,400.00
4,937.14
19,748.57
4,800.00
FINANCIAMIENTO
De ser necesario gestione un prstamo con anticipacin.
Tal prestamo se recibir cuando se necesite y ser pactado a 60 meses plazo, por la cantidad que estime necesaria.
En marzo los socios de la empresa pagan acciones suscritas por Q 50,000.00
GASTOS ANUALES
Remuneraciones
Servicios
Materia prima y materiales
Compra de bienes de la Propiedad, Planta y Equipo
Pago de Dividendos (abril)
Pago de la cuota mensual del prestamo ms intereses
Impuesto al Valor Agregado
Impuesto Sobre la renta (se paga trimestral)
INVERSIN
Proyecto 1. Construccin de Fbrica
Proyecto 2. Compra de maquinaria Industrial
144,000.00
65,600.00
32,000.00
35,000.00
60,000.00
29,760.00
28,000.00
300,000.00
170,000.00
MENSUAL
10,285.71
5,466.67
8,000.00
2,916.67
2,480.00
7,000.00
MENSUAL
30,000.00
JUL
AGO
SEP
OCT
38,419.96
37,556.62
170,000.00
170,000.00
222,683.30
208,419.96
207,556.62
30,293.28
116,029.94
91,975.01
75,920.08
232,000.00
43,885.71
68,571.42
43,885.71
43,885.71
43,885.71
43,885.71
68,571.48
576,000.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
172,800.00
4,937.14
9,874.28
4,937.14
4,937.14
4,937.14
4,937.14
9,874.32
69,120.00
19,748.57
39,497.14
19,748.57
19,748.57
19,748.57
19,748.57
39,497.16
276,480.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
91,975.01
ANUAL
32,683.30
116,029.94
DIC
190,000.00
30,293.28
NOV
75,920.08
-
32,000.00
200,000.00
57,600.00
100,000.00
150,000.00
100,000.00
100,000.00
270,000.00
50,000.00
20,000.00
20,000.00
170,000.00
170,000.00
270,000.00
63,885.71
68,571.42
213,885.71
143,885.71
43,885.71
43,885.71
68,571.48
996,000.00
26,232.38
18,232.38
25,232.38
26,232.38
18,232.38
25,232.38
36,518.09
18,232.38
25,232.38
26,232.38
18,232.38
35,518.11
299,360.00
10,285.71
10,285.71
10,285.71
10,285.71
10,285.71
10,285.71
20,571.42
10,285.71
10,285.71
10,285.71
10,285.71
20,571.48
144,000.00
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.63
65,600.00
2,480.00
2,480.00
29,760.00
7,000.00
28,000.00
505,000.00
8,000.00
2,480.00
8,000.00
2,480.00
2,480.00
2,480.00
8,000.00
2,480.00
7,000.00
2,480.00
2,480.00
8,000.00
2,480.00
7,000.00
2,480.00
2,480.00
32,000.00
7,000.00
2,916.67
2,916.67
32,916.67
32,916.67
32,916.67
32,916.67
32,916.67
202,916.67
32,916.67
32,916.67
32,916.67
32,916.63
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.63
35,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
300,000.00
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
170,000.00
-
60,000.00
170,000.00
-
60,000.00
10,000.00
20,000.00
40,000.00
10,000.00
20,000.00
40,000.00
39,149.05
41,149.05
98,149.05
86,374.77
60,000.00
26,374.77
70,000.00
70,000.00
119,149.05
51,149.05
58,149.05
69,434.76
221,149.05
58,149.05
67,940.64
59,940.64
77,226.33
960,734.77
30,293.28
116,029.94
91,975.01
75,920.08
67,265.23
67,265.23
36,736.66
39,473.32
35,209.98
39,946.64
32,683.30
38,419.96
37,556.62
210,000.00
230,000.00
270,000.00
190,000.00
190,000.00
170,000.00
170,000.00
246,736.66
269,473.32
305,209.98
229,946.64
222,683.30
208,419.96
207,556.62
30,293.28
116,029.94
91,975.01
75,920.08
67,265.23
67,265.23
R= C (i (1+i)n/(1+i)n -1)
R= (Ci/1-(1+i) -n
Resolviendo:
8,791.59
8,791.59
C = R (1- (1/(1+i)n))/i
Resolviendo:
100,000.00
105,499.06
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
8,791.59
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100,000.00
0.833333% SOBRE SALDO
inters anual
12 MESES
8,791.59
8,791.59
4395.7943615005
INTERES
CAPITAL
SALDO CAPITAL
5,499.06
100,000.00
833.33
7,958.26
92,041.74
767.01
8,024.57
84,017.17
700.14
8,091.45
75,925.72
632.71
8,158.87
67,766.85
564.72
8,226.86
59,539.99
496.17
8,295.42
51,244.56
427.04
8,364.55
42,880.01
357.33
8,434.26
34,445.76
287.05
8,504.54
25,941.22
216.18
8,575.41
17,365.80
144.72
8,646.87
8,718.93
72.66
8,718.93
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10%
EMPRESA ejercicio No 2
FLUJO DE CAJA PROYECTADO
Del 1 de enero al 31 de diciembre de 2014
MES
ENE
FEB
SALDOS INICIALES
Saldo de Caja y Bancos
32,000.00
Saldo de Inversiones Financieras
200,000.00
Total Disponible
232,000.00
INGRESOS OPERATIVOS
43,885.71
Servicios
14,400.00
Ventas al contado
4,937.14
Cobros a clientes
19,748.57
Intereses y otros productos
4,800.00
INGRESOS DE FINANCIAMIENTO
Aportaciones
Prstamos
INGRESOS POR DESINVERSIN
Desinversiones Financieras
TOTAL INGRESOS
43,885.71
GASTOS
Remuneraciones
Servicios
Compra de materia prima y materiales
impuesto al valor agregado
Compra de mercaderia
Impuesto Sobre la renta
INVERSION
Compra de Bienes
Proyecto 1
Proyecto B.
EGRESOS DE FINANCIAMIENTO
Pago de Dividendos
Pago de Prstamos
INVERSIN FINANCIERA
Inversin Financiera
TOTAL EGRESOS
Saldo Final de Caja
Saldo Final de inversiones financieras
DISPONIBLE FINAL
MAR
ABR
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
ANUAL
32,000.00
200,000.00
232,000.00
43,885.71
43,885.71
43,885.71
43,885.71
43,885.71
68,571.43
43,885.71
43,885.71
43,885.71
43,885.71
68,571.43
576,000.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
14,400.00
172,800.00
4,937.14
4,937.14
4,937.14
4,937.14
4,937.14
9,874.29
4,937.14
4,937.14
4,937.14
4,937.14
9,874.29
69,120.00
19,748.57
19,748.57
19,748.57
19,748.57
19,748.57
39,497.14
19,748.57
19,748.57
19,748.57
19,748.57
39,497.14
276,480.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
57,600.00
4,800.00
-
50,000.00
50,000.00
-
43,885.71
93,885.71
43,885.71
43,885.71
43,885.71
68,571.43
43,885.71
43,885.71
43,885.71
43,885.71
68,571.43
626,000.00
18,232.38
18,232.38
33,232.38
18,232.38
18,232.38
33,232.38
28,518.10
18,232.38
33,232.38
18,232.38
18,232.38
43,518.10
299,360.00
10,285.71
10,285.71
10,285.71
10,285.71
10,285.71
10,285.71
20,571.43
10,285.71
10,285.71
10,285.71
10,285.71
20,571.43
144,000.00
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
5,466.67
65,600.00
8,000.00
32,000.00
2,480.00
29,760.00
7,000.00
28,000.00
505,000.00
8,000.00
2,480.00
2,480.00
2,480.00
8,000.00
2,480.00
2,480.00
7,000.00
2,480.00
8,000.00
2,480.00
2,480.00
7,000.00
2,480.00
2,480.00
2,480.00
7,000.00
2,916.67
2,916.67
32,916.67
32,916.67
32,916.67
32,916.67
32,916.67
202,916.67
32,916.67
32,916.67
32,916.67
32,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
2,916.67
35,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
300,000.00
170,000.00
-
60,000.00
170,000.00
-
60,000.00
60,000.00
60,000.00
21,149.05
21,149.05
66,149.05
111,149.05
51,149.05
66,149.05
54,736.67
22,736.67
27,736.67
(67,263.33)
(7,263.33)
(22,263.33)
200,000.00
254,736.67
22,736.67
27,736.67
(67,263.33)
(7,263.33)
(22,263.33)
61,434.76
7,136.67
7,136.67
221,149.05
66,149.05
51,149.05
51,149.05
76,434.76
864,360.00
(177,263.33)
(22,263.33)
(7,263.33)
(7,263.33)
(7,863.33)
(206,360.00)
(177,263.33)
(22,263.33)
(7,263.33)
(7,263.33)
(7,863.33)
200,000.00
(6,360.00)