BALANCE GENERAL

ACTIVOS CORRIENTES
efectivo
S/.
42,750.00
doc cobrar
S/.
12,740.00
cuentas cobrar
S/.
65,090.00
suministro
S/.
5,300.00
ACTIVOS FIJOS
terreno
S/. 196,000.00
edificio
S/. 126,000.00
dep acumulada
S/.
33,600.00
equipo
S/.
33,600.00
dep acumulada
S/.
13,440.00
TOTAL

S/. 434,440.00

PASIVOS CORRIENTES
doc pagar
S/. 112,000.00
cuentas pagar
S/.
22,680.00
PATRIMONIO
capital
S/. 230,300.00
retiros
S/.
70,000.00
utilidad retenida
S/. 139,460.00

TOTAL

S/. 434,440.00

ESTADOS RESULTADOS
INGRESOS
honorarios
S/. 487,200.00
COSTOS
publicidad
S/.
31,500.00
UTILIDAD BRUTA
S/. 455,700.00
GASTOS
gastos seguro
S/.
38,720.00
gastos servicios
S/.
15,040.00
gastos salarios
S/. 245,280.00
gastos suministros S/.
9,640.00
gastos dep edificio S/.
4,200.00
gastos dep equipo
S/.
3,360.00
TOTAL GASTOS
S/. 316,240.00
UTILIDAD RETENIDA
S/. 139,460.00

EDIFICIO
costo
S/. 126,000.00
gasto dep
S/.
4,200.00
VIDA UTIL
30
dep acumulada S/.
33,600.00
USO
8

dep por ao

31500

COSTOS FIJOS
premios
S/. 10,000,000.00
tiempo de TV
S/.
4,400,000.00
honorarios artistas
S/.
700,000.00
publicidad
S/.
2,300,000.00
TOTAL
S/. 17,400,000.00

Correo
Expectativas
Precio Venta
P*Q=CF+CV*Q
UTILIDAD =
PUNTO DE QUILIBRIO =

2,000,000.00
300,000.00
S/.
87.50
*Q=CF+CV*Q
S/. 8,850,000.00
198,857.14

9.943%

VELOCIDAD VARIABLE
AOS
0
1
2
3
4
5
6

S/.
S/.
S/.
S/.
S/.
S/.
S/.

-250,000.00
S/. -250,000.00
-231,000.00
S/. -231,000.00
-231,000.00
S/. -231,000.00
-231,000.00
S/. -231,000.00
-231,000.00 S/. -140,000.00 S/. -371,000.00
-231,000.00
S/. -231,000.00
-231,000.00 S/.
50,000.00 S/. -181,000.00
TASA =
VAN =

15%
-1182644.58

AOS
0
1
2
3
4
5
6

VELOCIDAD VARIABLE
S/.
S/.
S/.
S/.
S/.
S/.
S/.

-224,000.00
-235,000.00
-235,000.00
-235,000.00 S/.
-235,000.00
-235,000.00
-235,000.00 S/.
TASA =
VAN =

S/.
S/.
S/.
26,000.00 S/.
S/.
S/.
10,000.00 S/.
15%
-1091934.74

-224,000.00
-235,000.00
-235,000.00
-209,000.00
-235,000.00
-235,000.00
-225,000.00

inversion
valor residual
FLUJO

S/.
S/.

ao
beneficio

S/.

financiamiento
valor de cuota
depreciacion

S/.
S/.
S/.

CUADRO 1
AOS
0
1
2
3
4

358,959.00
100,509.00

TEA =

1
59,827.00 S/.

2
62,818.00

215,375.40
70,909.00
43,075.08

INTERES

AMORTIZACION

S/.
S/.
S/.
S/.

25,845.05
20,437.37
14,380.78
7,597.39

S/.
S/.
S/.
S/.

45,063.95
50,471.62
56,528.22
63,311.61

S/.
S/.
S/.

1
59,827.00 S/.
43,075.08 S/.
25,845.05 S/.

2
62,818.00
43,075.08
20,437.37

S/.

-9,093.13

S/.
S/.

-9,093.13
-9,787.58

S/.

0
358,959.00

ESTADO DE RESULTADOS
beneficios
depreciacion
interes
valor residual
costo de activo
perdidad de arrastre
base imponible
impuesto
FLUJO DE CAJA
inversion
beneficios
valor residual
financiamiento
impuesto
flujo

S/.

1
S/.

59,827.00

215,375.40 S/.

70,909.00

S/. -143,583.60

S/.

-11,082.00

12%

3
S/. 65,960.00 S/.

CUOTA
S/.
S/.
S/.
S/.

70,909.00
70,909.00
70,909.00
70,909.00

4
5
69,258.00 S/. 55,406.00 S/.

PRINCIPAL
S/. 215,375.40
S/. 170,311.45
S/. 119,839.83
S/.
63,311.61
S/.
-

3
S/. 65,960.00 S/.
S/. 43,075.08 S/.
S/. 14,380.78 S/.

S/. -9,787.58 S/.

S/. -1,283.44 S/.
S/.

4
5
6
69,258.00 S/. 55,406.00 S/.
44,325.00
43,075.08 S/. 43,075.08
7,597.39
S/. 100,509.00
S/. 143,583.60
-1,283.44 S/.
S/.
17,302.09 S/. 12,330.92 S/.
1,250.40
4,325.52 S/.
3,082.73 S/.
312.60

S/. 62,818.00 S/.

65,960.00 S/. 69,258.00 S/.

S/. 70,909.00 S/.

70,909.00 S/. 70,909.00

S/.
4,325.52 S/.
-4,949.00 S/. -5,976.52 S/.

S/. -8,091.00

6
44,325.00

S/.

55,406.00 S/.
44,325.00
S/. 100,509.00
3,082.73 S/.
312.60
52,323.27 S/. 144,521.40