2017

Octubre Noviembre

VENTAS S/880,000.00 S/790,000.00

Cobrar 60% al contado 60% S/528,000.00 S/474,000.00
Cobrar 10% a 30 días 10% S/88,000.00
Cobrar 30% a 60 días 30%
COBRANZA DE VENTA

INGRESOS S/528,000.00 S/562,000.00

ADQUISICIONES (65% Ventas) 65% S/572,000.00 S/513,500.00

Pago de adq. 70% a 30 días 70% S/400,400.00

Pago de adq. 30% a 90 días 30%

TOTAL ADQUISICIONES S/ - S/ 400,400.00

SUELDOS
ALQUILER
PUBLICIDAD
ONP (13% del Sueldo)
IMPUESTO A LA RENTA 1.50% S/13,200.00 S/11,850.00
COMPRA DE COMPUTADORA
COMPRA DE IMPRESORA
TOTAL EGRESOS S/ 13,200.00 S/ 412,250.00
CAJA MÍNIMA

TOTAL
Exceso/Deficit
FCE (Saldo final) S/514,800.00 S/149,750.00
PRÉSTAMO BANCARIO +
AMORTIZACIONES -
INTERESES -
COMPRA DE BONOS
BENEFICIO FISCAL
FCF S/514,800.00 S/149,750.00
17 2018
Diciembre Enero Febrero Marzo
S/ 80,000.00 S/61,050.00 S/499,370.00
S/1,500,000.00 890,000.00 930,000.00 970,000.00
S/900,000.00 534,000.00 558,000.00 582,000.00
S/79,000.00 150,000.00 89,000.00 93,000.00
S/264,000.00 237,000.00 450,000.00 267,000.00
921,000.00 1,097,000.00 942,000.00

S/1,243,000.00 1,001,000.00 1,158,050.00 1,441,370.00

S/975,000.00 578,500.00 604,500.00 630,500.00

S/359,450.00 682,500.00 404,950.00 423,150.00

171,600.00 154,050.00 292,500.00

S/ 359,450.00 854,100.00 559,000.00 715,650.00

71,000.00 75,000.00 89,000.00

1,500.00 1,500.00 1,500.00

0.00 9,230.00 9,750.00

S/22,500.00 13,350.00 13,950.00 14,550.00
2,310.00

S/ 381,950.00 939,950.00 658,680.00 832,760.00

3,000.00 3,000.00 3,000.00

942,950.00 661,680.00 835,760.00

58,050.00 496,370.00 605,610.00
S/861,050.00 61,050.00 499,370.00 608,610.00

S/861,050.00 S/61,050.00 S/499,370.00 S/608,610.00

2018
Abril Mayo Junio
S/608,610.00 S/823,265.00 S/1,058,660.00
965,000.00 980,000.00 975,000.00
579,000.00 588,000.00 585,000.00
97,000.00 96,500.00 98,000.00
279,000.00 291,000.00 289,500.00
955,000.00 975,500.00 972,500.00

1,563,610.00 1,798,765.00 2,031,160.00

627,250.00 637,000.00 633,750.00

441,350.00 439,075.00 445,900.00

173,550.00 181,350.00 189,150.00

614,900.00 620,425.00 635,050.00

96,000.00 91,000.00 97,000.00

1,500.00 1,500.00 1,500.00
1,900.00
11,570.00 12,480.00 11,830.00
14,475.00 14,700.00 14,625.00
1,950.00
1,300.00
740,345.00 740,105.00 763,255.00
3,000.00 3,000.00 3,000.00

743,345.00 743,105.00 766,255.00

820,265.00 1,055,660.00 1,264,905.00
823,265.00 1,058,660.00 1,267,905.00

100,000.00
23,000.00
1,400.00
6,900.00
S/823,265.00 S/1,058,660.00 S/1,150,405.00
Ejercicio de Flujo de Caja - CASO N°1
Préstamo 30000.00
TEA (anual) 18% entonces TEM (mensual) 0.0138884303
Periodo 12 meses
Periodo de gracia 3 meses *donde solo se paga intereses.

R 3,569.06 *Servicio de la deuda después de 3 meses del periodo de gracia

io 416.65 *Interés por los 3 periodos de gracias más el 4to mes.
*capital
Periódo Préstamo Interés Amortización
0 S/30,000.00
1 S/30,000.00 S/416.65 S/0.00
2 S/30,000.00 S/416.65 S/0.00
3 S/30,000.00 S/416.65 S/0.00
4 S/26,847.59 S/416.65 S/3,152.41
5 S/23,651.40 S/372.87 S/3,196.19
6 S/20,410.82 S/328.48 S/3,240.58
7 S/17,125.23 S/283.47 S/3,285.59
8 S/13,794.01 S/237.84 S/3,331.22
9 S/10,416.52 S/191.58 S/3,377.49
10 S/6,992.13 S/144.67 S/3,424.39
11 S/3,520.17 S/97.11 S/3,471.95
12 S/0.00 S/48.89 S/3,520.17
MONTO S/33,371.53 S/3,371.53 S/30,000.00
INTERESES CAPITAL
 es del periodo de gracia
más el 4to mes.

Serv. De La Deuda

S/416.65
S/416.65
S/416.65
S/3,569.06
S/3,569.06
S/3,569.06
S/3,569.06
S/3,569.06
S/3,569.06
S/3,569.06
S/3,569.06
S/3,569.06

*La suma de las amortizaciones debe ser igual al capital prestado.

 Ejercicio de Flujo de Caja - CASO N°1

INGRESOS 75% 25%

210,000.00 157500.0000 52500.0000 24000 181500.0000
252,101.00 189075.7500 63025.2500 52500.0000 241575.7500
294,118.00 220588.5000 73529.5000 63025.2500 283613.7500
210,084.00 157563.0000 52521.0000 73529.5000 231092.5000
168,067.00 126050.2500 42016.7500 52521.0000 178571.2500
210,084.00 157563.0000 52521.0000 42016.7500 199579.7500
1,344,454.00 1,008,340.50 336,113.50 307,592.50 1,315,933.00

COMRAS 50% 50%

113,559.00 56,779.5000 56,779.5000 18,000.0000 74,779.5000
136,271.00 68,135.5000 68,135.5000 56,779.5000 124,915.0000
158,983.00 79,491.5000 79,491.5000 68,135.5000 147,627.0000
113,559.00 56,779.5000 56,779.5000 79,491.5000 136,271.0000
90,847.00 45,423.5000 45,423.5000 56,779.5000 102,203.0000
113,559.00 56,779.5000 56,779.5000 45,423.5000 102,203.0000
726,778.00 363,389.00 363,389.00 324,609.50 687,998.50