Professional Documents
Culture Documents
Dep Acum
según Valor
Ley (Art
Libros
22 Imp Renta, http://www.sunat.gob.pe/legislac
Terreno 10,000 0% - 10,000
Local 30,000 3% 4,500 25,500
Horno 3,000 10% 1,500 1,500
Muebles 5,000 10% 2,500 2,500
48,000 1,700 8,500 39,500
Periodo Anual 5
Costos y Gastos
Pollo Unidad 12 soles
Personal 4,500 mes
Imp Renta 30%
Ingresos
Pollo Unidad 15 soles
Cantidad 60 dia
DESARROLLO
1. Flujo de Inversiones
Periodo 0 1 2 3 4
Terreno (10,000)
Local (30,000)
Horno (3,000)
Muebles (5,000)
Total Flujo (48,000) - - - -
3. Flujo Operativo
Periodo 0 1 2 3 4
Ingresos 328,500 328,500 328,500 328,500
Costo (262,800) (262,800) (262,800) (262,800)
Personal (54,000) (54,000) (54,000) (54,000)
Impuesto a la Renta (3,000) (3,000) (3,000) (3,000)
Total 8,700 8,700 8,700 8,700
3. Flujo Final
Periodo 0 1 2 3 4
Flujo de Inversiones (48,000) - - - -
Flujo Operativo - 8,700 8,700 8,700 8,700
Total (48,000) 8,700 8,700 8,700 8,700
TIRE 16.99%
VANE 3,967
5
20,000
25,000
200
1,000
46,200
5
21,900
15
328,500
262,800
54,000
1,700
10,000
46,200
39,500
16,700
-
5,010
11,690
5
328,500
(262,800)
(54,000)
(5,010)
6,690
5
46,200
6,690
52,890
PERSONAL TIRE
4,500 16.99%
5000 8.02%
5500 -1.40%
6000 -14.12%
6500 Err:523
7000 Err:523