INICIO ACTIVIDAD
El objetivo de la aplicacin es realizar un simulacin rpida de la viabilidad de un negocio con un n. reducido de dato
INVERSIONES
HOJAS DE
FINANCIACIN
DATOS
(completar todos
los datos antes
PRODUCTOS
de ver
resultados)
GASTOS
RESULTADOS
HOJAS DE
RESULTADOS
TESORERA
BALANCE
ANLISIS
CANTIDAD
2
2
2
1
2
1
10
CANTIDAD
EQUIPOS INFORMATICOS
MONTO
UNITARIO
12,000.00
3,800.00
12,000.00
6,500.00
119.00
1,490.00
35,909.00
MONTO TOTAL
24,000.00
7,600.00
24,000.00
6,500.00
238.00
1,490.00
63,828.00
MONTO
UNITARIO
MONTO TOTAL
Computadora
Caja Registradora
Impresora
1
1
1
4,739.00
4,800.00
5,999.00
4,739.00
4,800.00
5,999.00
15,538.00
15,538.00
CANTIDAD
MOBILIARIOS
MONTO
UNITARIO
MONTO TOTAL
Escritorio de Oficina
Silla Ejecutiva
Mesa de Aluminio
Silla de Aluminio
Papelera en Acero
1
1
5
20
5
2,250.00
1,750.00
500.00
279.00
640.00
2,250.00
1,750.00
2,500.00
5,580.00
3,200.00
TOTAL MOBILARIOS
32
5,419.00
15,280.00
TOTAL INVERSION
MESES
MONTO
MENSUAL
TOTAL 2
PRIMEROS MESES
54,396.73
54,396.73
111,262.73
149,042.73
43%
10%
10%
TOTAL
MAQUINARIA Y
EQUIPOS
TOTAL EQUIIPOS
INFORMATICOS
TOTAL
MOBILARIOS
ANEXOS
ANEXO 1
ANEXO 2
ANEXO 3
ANEXO 4
ANEXO 5
ANEXO 6
ANEXOS
ANEXO 7
ANEXO 8
ANEXO 9
ANEXOS
ANEXO 10
ANEXO 11
ANEXO 12
ANEXO 13
ANEXO 14
ANEXOS
FINANCIACIN
TABLA DE AMORTIZACION DE UN PRESTAMO
MONTO
INTERES
PLAZO
CUOTA
CUOTA TOTAL
PERD.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
SALDO INICIAL
149,042.73
146,176.22
143,252.37
140,270.04
137,228.07
134,125.26
130,960.40
127,732.23
124,439.51
121,080.93
117,655.17
114,160.90
110,596.75
106,961.31
103,253.17
99,470.86
95,612.91
91,677.79
87,663.98
83,569.89
79,393.91
75,134.42
70,789.73
66,358.16
61,837.95
57,227.34
52,524.51
47,727.63
42,834.81
37,844.14
32,753.65
27,561.35
22,265.20
149,042.73
0.24
36
5,847.37
5,847.37
SALDO FINAL
146,176.22
143,252.37
140,270.04
137,228.07
134,125.26
130,960.40
127,732.23
124,439.51
121,080.93
117,655.17
114,160.90
110,596.75
106,961.31
103,253.17
99,470.86
95,612.91
91,677.79
87,663.98
83,569.89
79,393.91
75,134.42
70,789.73
66,358.16
61,837.95
57,227.34
52,524.51
47,727.63
42,834.81
37,844.14
32,753.65
27,561.35
22,265.20
16,863.14
CUOTA
MENSUAL
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
5,847.37
INTERES
MENSUAL
2,980.85
2,923.52
2,865.05
2,805.40
2,744.56
2,682.51
2,619.21
2,554.64
2,488.79
2,421.62
2,353.10
2,283.22
2,211.94
2,139.23
2,065.06
1,989.42
1,912.26
1,833.56
1,753.28
1,671.40
1,587.88
1,502.69
1,415.79
1,327.16
1,236.76
1,144.55
1,050.49
954.55
856.70
756.88
655.07
551.23
445.30
AMORT.
MENSUAL
2,866.52
2,923.85
2,982.32
3,041.97
3,102.81
3,164.87
3,228.16
3,292.73
3,358.58
3,425.75
3,494.27
3,564.15
3,635.44
3,708.15
3,782.31
3,857.95
3,935.11
4,013.82
4,094.09
4,175.97
4,259.49
4,344.68
4,431.58
4,520.21
4,610.61
4,702.82
4,796.88
4,892.82
4,990.68
5,090.49
5,192.30
5,296.14
5,402.07
34
35
36
16,863.14
11,353.03
5,732.72
FUENTES DE
FINANCIAMIENTO
11,353.03
5,732.72
0.00
MODALIDAD
5,847.37
5,847.37
5,847.37
337.26
227.06
114.65
5,510.11
5,620.31
5,732.72
210,505.38
61,462.64
149,042.73
INTERESES
PLAZO DE
PAGO
ENTIDAD BANCARIA
Banco Bicentenario
Microcredito
24% anual
36 Meses
MONTO EN
BOLIVARES
(INVERSION INICIAL)
149,043
2,980.85
5,904.38
8,769.43
11,574.83
14,319.39
17,001.89
19,621.10
22,175.75
24,664.54
27,086.16
29,439.26
31,722.48
33,934.41
36,073.64
38,138.70
40,128.12
42,040.38
43,873.93
45,627.21
47,298.61
48,886.49
50,389.18
51,804.97
53,132.13
54,368.89
55,513.44
56,563.93
57,518.48
58,375.18
59,132.06
59,787.13
60,338.36
60,783.67
2,866.52
5,790.36
8,772.69
11,814.66
14,917.47
18,082.34
21,310.50
24,603.23
27,961.81
31,387.56
34,881.83
38,445.98
42,081.42
45,789.56
49,571.87
53,429.83
57,364.94
61,378.76
65,472.85
69,648.82
73,908.31
78,253.00
82,684.57
87,204.78
91,815.40
96,518.22
101,315.10
106,207.92
111,198.60
116,289.09
121,481.38
126,777.53
132,179.60
61,120.93
61,347.99
61,462.64
137,689.70
143,310.02
149,042.73
?
VENTAS / INGRESOS
porciones
HELADOS CREMOSOS
precio
ingresos
TOTAL INGRESOS
MONTO MENSUAL
PERIODO 1
PERIODO 2
PERIODO 3
5,000.00
60,000.00
66,000.00
72,000.00
14.00
14.00
18.00
23.00
70,000.00
840,000.00
1,610,000.00
3,150,000.00
?
GASTOS DE ADMINISTRACION
MANO DE OBRA
Administrador
Cajero
Vendedor
Vigilante
Personal de limpieza
TOTAL MANO DE OBRA
MONTO TOTAL
DEVENGADO
MENSUAL
PERIODO 1
PERIODO 2
PERIODO 3
5,048.30
3,278.29
3,278.29
3,278.29
3,278.29
60,579.61
39,339.48
39,339.48
39,339.48
39,339.48
78,753.50
51,141.33
51,141.33
51,141.33
51,141.33
102,379.55
66,483.72
66,483.72
66,483.72
66,483.72
18,161.46
217,937.54
283,318.80
368,314.44
?
COSTOS ANUALES
SERVICIOS BASICOS
Electricidad
Telfono/Internet
Agua
Alquiler de Local
INSUMOS
COSTOS ANUALES
MONTO TOTAL
MENSUAL
350.00
450.00
680.00
1,700.00
3,180.00
MONTO TOTAL
MENSUAL
250.00
50.00
110.00
135.00
160.00
480.00
550.00
392.00
3,000.00
360.00
5,487.00
PERIODO 1
4,200.00
5,400.00
8,160.00
20,400.00
38,160.00
PERIODO 1
3,000.00
600.00
1,320.00
1,620.00
1,920.00
5,760.00
6,600.00
4,704.00
36,000.00
4,320.00
65,844.00
PERIODO 2
PERIODO 3
5,460.00
7,020.00
10,608.00
26,520.00
7,098.00
9,126.00
13,790.40
34,476.00
49,608.00
64,490.40
PERIODO 2
PERIODO 3
3,900.00
780.00
1,716.00
2,106.00
2,496.00
7,488.00
8,580.00
6,115.20
46,800.00
5,616.00
5,070.00
1,014.00
2,230.80
2,737.80
3,244.80
9,734.40
11,154.00
7,949.76
60,840.00
7,300.80
85,597.20
111,276.36
GASTOS FINANCIEROS
PRSTAMO BANCARIO
Cuota Bancaria
TOTAL SERVICIOS BASICOS
CANTIDAD
1
MONTO MENSUAL
5,847.37
5,847.37
?
COSTOS ANUALES
MONTO TOTAL
MENSUAL
10,000.00
1,310.00
2,375.00
1,050.00
750.00
285.90
2,100.00
240.00
60.00
1,800.00
375.00
600.00
250.00
250.00
275.00
21,720.90
PERIODO 1
PERIODO 2
120,000.00
15,720.00
28,500.00
12,600.00
9,000.00
3,430.80
25,200.00
2,880.00
720.00
21,600.00
4,500.00
7,200.00
3,000.00
3,000.00
3,300.00
156,000.00
20,436.00
37,050.00
16,380.00
11,700.00
4,460.04
32,760.00
3,744.00
936.00
28,080.00
5,850.00
9,360.00
3,900.00
3,900.00
4,290.00
260,650.80
338,846.04
PERIODO 3
202,800.00
26,566.80
48,165.00
21,294.00
15,210.00
5,798.05
42,588.00
4,867.20
1,216.80
36,504.00
7,605.00
12,168.00
5,070.00
5,070.00
5,577.00
440,499.85
FLUJO DE CAJA
DESCRIPCION
PERIODO O
PERIODO 1
VAR%
840,000.00 30.00%
TOTAL INGRESOS
GASTOS DE ADMINISTRACION
COSTOS DE PRODUCCION
COSTOS FINANCIEROS
0
0
0
0
840,000.00
321,941.54 30.00%
260,650.80 30.00%
70,168.46 0.00%
TOTAL EGRESOS
INVERSION INICIAL
652,760.80
149,042.73
-149,042.73
363,778.65
187,239.20
VAR%
PERIODO 3
1,188,000.00 30.00%
1,656,000.00
1,188,000.00
418,524.00 30.00%
338,846.04 30.00%
70,168.46 0.00%
1,656,000.00
544,081.20
440,499.85
70,168.46
827,538.50
1,054,749.51
360,461.50
601,250.49
43%
43%
43%
VPN
TIR
363,778.65
170.31%
363,778.65
170.31%
363,778.65
170.31%
-149,042.73
187,239.20
360,461.50
601,250.49
400,000.00
Rentable
Rentable
VPN
350,000.00
VPN
300,000.00
250,000.00
200,000.00
150,000.00
100,000.00
50,000.00
0.00
43%
43%
tipo de
interes %
43%
DEPRECIACION
DEPRECIACION
TOTAL DEPRECIACION
CANTIDAD
2
2
2
1
2
1
1
1
1
1
1
5
20
5
MONTO
UNITARIO
12,000.00
3,800.00
12,000.00
6,500.00
119.00
1,490.00
4,739.00
4,800.00
5,999.00
2,250.00
1,750.00
500.00
279.00
640.00
VALOR
CONTABLE
24,000.00
7,600.00
24,000.00
6,500.00
238.00
1,490.00
4,739.00
4,800.00
5,999.00
2,250.00
1,750.00
2,500.00
5,580.00
3,200.00
56,866.00 94,646.00
VIDA UTIL
5
5
5
5
5
5
5
5
5
5
5
5
5
5
70.00
DEPRECIACION
ANUAL
4,800.00
1,520.00
4,800.00
1,300.00
47.60
298.00
947.80
960.00
1,199.80
450.00
350.00
500.00
1,116.00
640.00
18,929.20
I.S.L.R.
DESCRIPCION
PERIODO 1
PERIODO 2
PERIODO 3
VENTAS BRUTAS
840,000.00
1,092,000.00
1,474,200.00
TOTAL INGRESOS
GASTOS DE ADMINISTRACION
COSTOS DE PRODUCCION
GASTOS FINANCIEROS
840,000.00
321,941.54
260,650.80
70,168.46
1,092,000.00
418,524.00
338,846.04
91,219.00
1,474,200.00
565,007.40
457,442.15
123,145.65
TOTAL EGRESOS
652,760.80
848,589.04
1,145,595.20
RESULTADOS
UTILIDAD BRUTA OPERACIONALES
MENOS EGRESOS
GANANCIAS OPERACIONALES
840,000.00
652,760.80
187,239.20
1,092,000.00
848,589.04
243,410.96
1,474,200.00
1,145,595.20
328,604.80
CONCILIACION FISCAL
UTILIDAD CONTABLE
UTILIDAD EN UNIDAD TRIBUTARIA
UTILIDAD EN ALICUOTA UT
187,239.20
2,080.44
138.70
243,410.96
2,562.22
170.81
328,604.80
3,319.24
221.28
12,482.61
15,373.32
19,915.44
ESTADO DE RESULTADOS
DESCRIPCION
PERIODO 1
PERIODO 2
PERIODO 3
INGRESOS
EGRESOS
COSTOS
DEPRECIACION
840,000.00
392,110.00
260,650.80
18,929.20
1,092,000.00
509,743.00
338,846.04
18,929.20
1,474,200.00
688,153.04
457,442.15
18,929.20
168,310.00
224,481.76
309,675.60
0.00
12,482.61
15,373.32
168,310.00
211,999.15
294,302.28
IMPUESTO
UTILIDAD NETA DESPUES DE IMPUESTO