Ao 0

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

AOS
Costo de Materia Prima Utilizada
Materia Prima disponible
Inventario Inicial de MP
Compras de MP
Inventario Final de MP
Costo de Mano de Obra Directa
Costos Indirectos de Fabricacin
Mano de Obra Indirecta
Materiales Indirectos
Otros CIF
Energa Elctrica
Agua
Mantenimiento
Control de Calidad
Seguridad Industrial
Depreciacin
Limpieza
Alquileres
Seguros
Inventario Inicial Productos en Proceso
Inventario Final Productos en Proceso
Inventario Inicial Productos Terminados
Inventario Final Productos Terminados
PRESUPUESTO COSTO DE VENTAS

1
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,040,000.00
1,090,000.00
90,000.00
1,000,000.00
50,000.00

2
S/.
S/.
S/.
S/.
S/.

600,000.00 S/.
1,114,000.00
360,000.00
200,000.00
554,000.00
50,000.00
40,000.00
120,000.00
96,000.00
48,000.00
60,000.00
40,000.00
60,000.00
40,000.00

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

1,049,950.00
1,099,775.00
89,775.00
1,010,000.00
49,825.00

3
S/.
S/.
S/.
S/.
S/.

1,059,999.95
1,109,650.56
89,550.56
1,020,100.00
49,650.61

601,500.00 S/.

603,003.75

1,118,145.00
360,900.00
200,300.00
556,945.00
50,625.00
40,300.00
120,720.00
96,960.00
48,240.00
60,000.00
39,900.00
60,000.00
40,200.00

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

1,122,319.13
361,802.25
200,600.45
559,916.43
51,257.81
40,602.25
121,444.32
97,929.60
48,481.20
60,000.00
39,800.25
60,000.00
40,401.00

S/.

14,000.00 S/.

13,965.00 S/.

13,930.09

S/.

20,000.00 S/.

19,980.00 S/.

19,960.02

S/.

40,000.00 S/.

39,900.00 S/.

39,800.25

S/.

20,000.00 S/.

20,400.00 S/.

20,808.00

S/.

2,768,000.00 S/.

2,783,080.00 S/.

2,798,285.15

PRODUCTO A
4
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,070,150.85
1,119,627.69
89,326.69
1,030,301.00
49,476.84

5
S/.
S/.
S/.
S/.
S/.

604,511.26 S/.
1,126,522.65
362,706.76
200,901.35
562,914.54
51,898.54
40,906.77
122,172.99
98,908.90
48,723.61
60,000.00
39,700.75
60,000.00
40,603.01

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

1,080,403.71
1,129,707.38
89,103.37
1,040,604.01
49,303.67

6
S/.
S/.
S/.
S/.
S/.

606,022.54 S/.
1,130,755.81
363,613.52
201,202.70
565,939.58
52,547.27
41,213.57
122,906.02
99,897.98
48,967.22
60,000.00
39,601.50
60,000.00
40,806.02

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

1,090,759.56
1,139,890.66
88,880.61
1,051,010.05
49,131.10

7
S/.
S/.
S/.
S/.
S/.

607,537.59 S/.
1,135,018.87
364,522.56
201,504.51
568,991.81
53,204.11
41,522.67
123,643.46
100,896.96
49,212.06
60,000.00
39,502.49
60,000.00
41,010.05

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

1,101,219.42
1,150,178.56
88,658.41
1,061,520.15
48,959.14

8
S/.
S/.
S/.
S/.
S/.

609,056.44 S/.
1,139,312.09
365,433.86
201,806.76
572,071.46
53,869.16
41,834.09
124,385.32
101,905.93
49,458.12
60,000.00
39,403.74
60,000.00
41,215.10

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

1,111,784.33
1,160,572.12
88,436.76
1,072,135.35
48,787.79

9
S/.
S/.
S/.
S/.
S/.

1,122,455.35
1,171,072.38
88,215.67
1,082,856.71
48,617.03

610,579.08 S/.

612,105.53

1,143,635.73
366,347.45
202,109.47
575,178.81
54,542.52
42,147.85
125,131.63
102,924.99
49,705.41
60,000.00
39,305.23
60,000.00
41,421.18

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

1,147,990.06
367,263.32
202,412.64
578,314.11
55,224.31
42,463.95
125,882.42
103,954.24
49,953.94
60,000.00
39,206.97
60,000.00
41,628.28

S/.

13,895.26 S/.

13,860.52 S/.

13,825.87 S/.

13,791.31 S/.

13,756.83 S/.

13,722.44

S/.

19,940.06 S/.

19,920.12 S/.

19,900.20 S/.

19,880.30 S/.

19,860.42 S/.

19,840.56

S/.

39,700.75 S/.

39,601.50 S/.

39,502.49 S/.

39,403.74 S/.

39,305.23 S/.

39,206.97

S/.

21,224.16 S/.

21,648.64 S/.

22,081.62 S/.

22,523.25 S/.

22,973.71 S/.

23,433.19

S/.

2,813,616.55 S/.

2,829,075.32 S/.

2,844,662.57 S/.

2,860,379.44 S/.

2,876,227.06 S/.

2,892,206.59

10
S/.
S/.
S/.
S/.
S/.

1,133,233.53
1,181,680.41
87,995.13
1,093,685.27
48,446.87

S/.

613,635.79

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

1,152,375.36
368,181.47
202,716.26
581,477.62
55,914.61
42,782.43
126,637.72
104,993.79
50,203.71
60,000.00
39,108.95
60,000.00
41,836.42

S/.

13,688.13

S/.

19,820.72

S/.

39,108.95

S/.

23,901.85

S/.

2,908,319.19

PRESUPUEST
PRESUPUESTO DE
Valor Venta
Producto
Unidades
S/.
1,200.00 S/.
Montos
A
Ingresos Totales
S/.

Ao 1

Ao 2
7000

Ao 3
7070

7141

8,400,000.00 S/.

8,484,000.00 S/.

8,568,840.00

8,400,000.00 S/.

8,484,000.00 S/.

8,568,840.00

PRESUPUESTO DE COST
Producto
Costo de Ventas

S/.

Ao 1

Ao 2

Ao 3

2,768,000.00 S/.

2,783,080.00 S/.

2,798,285.15

PRESUPUESTO DE GASTOS A
Producto

Concepto
Personal
Servicios de Terceros
A
tiles de Oficina
Depreciaciones
Total Gastos Administrativos

Ao 1

Ao 2

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

100,000.00
60,000.00
24,000.00
20,000.00

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

S/.

204,000.00 S/.

100,250.00
60,210.00
24,060.00
20,000.00

Ao 3
S/.
S/.
S/.
S/.

100,500.63
60,420.74
24,120.15
20,000.00

204,520.00 S/.

205,041.51

PRESUPUESTO DE GAST
Producto

Concepto
Comisin vendedores
Publicidad
A
Campaas promocin
Depreciaciones
Total Gasto de Ventas

Ao 1
S/.
S/.
S/.
S/.
S/.

80,000.00
60,000.00
24,000.00
20,000.00

Ao 2
S/.
S/.
S/.
S/.

184,000.00 S/.

80,200.00
60,210.00
24,060.00
20,000.00

Ao 3
S/.
S/.
S/.
S/.

80,400.50
60,420.74
24,120.15
20,000.00

184,470.00 S/.

184,941.39

PRESUPUESTO DE GASTOS
Crdito

Saldo
Inters
Amort. Principal

S/.

S/. 2,400,000.00

Tasa

Ao 0

Ao 1

Ao 2

Ao 3

2,400,000.00 S/.
S/.
S/.

2,160,000.00 S/.
576,000.00 S/.
240,000.00 S/.

1,920,000.00 S/.
518,400.00 S/.
240,000.00 S/.

1,680,000.00
460,800.00
240,000.00

Amort. Acumul.
Total G. Financ.

S/.

240,000.00 S/.

480,000.00 S/.

720,000.00

S/.

576,000.00 S/.

518,400.00 S/.

460,800.00

ESTADO DE GANANCIAS Y PRD

Descripcin
Ventas
Costo de Ventas
Utilidad Bruta
Gasto de Ventas
Gastos Administrativos
Gastos Financieros
Utilidad Antes de Impuestos
Impuesto a la Renta (30%)
Utilidad Despus de Impuestos

Ao 1

Ao 2

Ao 3

S/.
S/.

8,400,000.00 S/.
2,768,000.00 S/.

8,484,000.00 S/.
2,783,080.00 S/.

8,568,840.00
2,798,285.15

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

5,632,000.00
184,000.00
204,000.00
576,000.00

5,700,920.00
184,470.00
204,520.00
518,400.00

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

5,770,554.85
184,941.39
205,041.51
460,800.00

S/.

4,668,000.00 S/.

4,793,530.00 S/.

4,919,771.96

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

S/.

1,400,400.00 S/.

1,438,059.00 S/.

1,475,931.59

S/.

3,267,600.00 S/.

3,355,471.00 S/.

3,443,840.37

PRESUPUESTO DE IN
ACTIVOS FIJOS TANGINBLES

ACTIVOS FIJOS INTAN

Edificacin
Maquinaria
Equipos
Computadoras
Vehculos
Muebles y Enseres
Inversin Fija Tangible

S/. 1,000,000.00 Diseo de Software

S/. 600,000.00 Gastos de I + D
S/. 250,000.00
S/. 100,000.00
S/. 100,000.00
S/. 150,000.00
S/. 2,200,000.00 Inversin Fija Intangible

Estructura de la Inversin

S/. 2,880,000.00

FLUJO DE CAJA PRESU

Ao 0
INGRESOS
EGRESOS
Costo Inversin
Fija Tangible
Fija Intangible
Capital Trabajo
Costo Ventas
Gasto Administ.
Gasto Ventas
Impuesto (30%)

S/.
S/.
S/.

Ao 1

Ao 2

Ao 3

S/.

5,880,000.00 S/.

5,938,800.00 S/.

5,998,188.00

S/.

2,768,000.00 S/.

2,783,080.00 S/.

2,798,285.15

S/.

204,000.00 S/.

204,520.00 S/.

205,041.51

S/.

184,000.00 S/.

184,470.00 S/.

184,941.39

S/.

1,400,400.00 S/.

1,438,059.00 S/.

1,475,931.59

-2,200,000.00
-200,000.00
-480,000.00

F.C.E.
Prstamo
Amortizacin
Inters
F.C.N.
F.C.F.

S/.
S/.

-2,880,000.00 S/.
2,400,000.00
S/.
S/.

1,323,600.00 S/.

1,328,671.00 S/.

1,333,988.37

240,000.00 S/.
576,000.00 S/.

240,000.00 S/.
518,400.00 S/.

240,000.00
460,800.00

S/.

2,400,000.00 S/.

816,000.00 S/.

758,400.00 S/.

700,800.00

S/.

-480,000.00 S/.

2,139,600.00 S/.

2,087,071.00 S/.

2,034,788.37

PRESUPUESTOS
PRESUPUESTO DE VENTAS
Ao 4

Ao 5
7212

Ao 6
7284

Ao 7
7357

Ao 8
7431

7505

S/.

8,654,528.40 S/.

8,741,073.68 S/.

8,828,484.42 S/.

8,916,769.27 S/.

9,005,936.96

S/.

8,654,528.40 S/.

8,741,073.68 S/.

8,828,484.42 S/.

8,916,769.27 S/.

9,005,936.96

PRESUPUESTO DE COSTO DE VENTAS

S/.

Ao 4

Ao 5

Ao 6

Ao 7

Ao 8

2,813,616.55 S/.

2,829,075.32 S/.

2,844,662.57 S/.

2,860,379.44 S/.

2,876,227.06

Ao 7

Ao 8

RESUPUESTO DE GASTOS ADMINISTRATIVOS

Ao 4

Ao 5

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

100,751.88
60,632.21
24,180.45
20,000.00

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

S/.

205,564.53 S/.

101,003.76
60,844.42
24,240.90
20,000.00

Ao 6
S/.
S/.
S/.
S/.

206,089.08 S/.

101,256.27
61,057.38
24,301.50
20,000.00

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

206,615.15 S/.

101,509.41
61,271.08
24,362.26
20,000.00

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

101,763.18
61,485.53
24,423.16
20,000.00

207,142.74 S/.

207,671.87

PRESUPUESTO DE GASTOS DE VENTAS

Ao 4
S/.
S/.
S/.
S/.
S/.

80,601.50
60,632.21
24,180.45
20,000.00

Ao 5
S/.
S/.
S/.
S/.

185,414.16 S/.

80,803.01
60,844.42
24,240.90
20,000.00

Ao 6
S/.
S/.
S/.
S/.

185,888.33 S/.

81,005.01
61,057.38
24,301.50
20,000.00

Ao 7
S/.
S/.
S/.
S/.

186,363.89 S/.

81,207.53
61,271.08
24,362.26
20,000.00

Ao 8
S/.
S/.
S/.
S/.

81,410.54
61,485.53
24,423.16
20,000.00

186,840.86 S/.

187,319.23

RESUPUESTO DE GASTOS DE FINANCIEROS

24%

S/.
S/.
S/.

Periodos

Ao 4

Ao 5

1,440,000.00 S/.
403,200.00 S/.
240,000.00 S/.

1,200,000.00 S/.
345,600.00 S/.
240,000.00 S/.

Ao 6
960,000.00 S/.
288,000.00 S/.
240,000.00 S/.

10
Ao 7
720,000.00 S/.
230,400.00 S/.
240,000.00 S/.

Ao 8
480,000.00
172,800.00
240,000.00

S/.

960,000.00 S/.

1,200,000.00 S/.

1,440,000.00 S/.

1,680,000.00 S/.

1,920,000.00

S/.

403,200.00 S/.

345,600.00 S/.

288,000.00 S/.

230,400.00 S/.

172,800.00

O DE GANANCIAS Y PRDIDAS PRESUPUESTADO

Ao 4

Ao 5

Ao 6

Ao 7

Ao 8

S/.
S/.

8,654,528.40 S/.
2,813,616.55 S/.

8,741,073.68 S/.
2,829,075.32 S/.

8,828,484.42 S/.
2,844,662.57 S/.

8,916,769.27 S/.
2,860,379.44 S/.

9,005,936.96
2,876,227.06

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

5,840,911.85
185,414.16
205,564.53
403,200.00

5,911,998.36
185,888.33
206,089.08
345,600.00

5,983,821.85
186,363.89
206,615.15
288,000.00

6,056,389.83
186,840.86
207,142.74
230,400.00

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

6,129,709.89
187,319.23
207,671.87
172,800.00

S/.

5,046,733.15 S/.

5,432,006.23 S/.

5,561,918.79

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

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

5,174,420.96 S/.

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

5,302,842.81 S/.

S/.

1,514,019.95 S/.

1,552,326.29 S/.

1,590,852.84 S/.

1,629,601.87 S/.

1,668,575.64

S/.

3,532,713.21 S/.

3,622,094.67 S/.

3,711,989.97 S/.

3,802,404.36 S/.

3,893,343.16

PRESUPUESTO DE INVERSIN
ACTIVOS FIJOS INTANGIBLES

de Software

S/.
S/.

CAPITAL DE TRABAJO
100,000.00 Monto de Capital de Trabajo
100,000.00

n Fija Intangible

S/.

200,000.00 Inversin Capital de Trabajo

FLUJO DE CAJA PRESUPUESTADO

Ao 4

Ao 5

Ao 6

Ao 7

Ao 8

S/.

6,058,169.88 S/.

6,118,751.58 S/.

6,179,939.09 S/.

6,241,738.49 S/.

6,304,155.87

S/.

2,813,616.55 S/.

2,829,075.32 S/.

2,844,662.57 S/.

2,860,379.44 S/.

2,876,227.06

S/.

205,564.53 S/.

206,089.08 S/.

206,615.15 S/.

207,142.74 S/.

207,671.87

S/.

185,414.16 S/.

185,888.33 S/.

186,363.89 S/.

186,840.86 S/.

187,319.23

S/.

1,514,019.95 S/.

1,552,326.29 S/.

1,590,852.84 S/.

1,629,601.87 S/.

1,668,575.64

S/.

1,339,554.69 S/.

1,345,372.57 S/.

1,351,444.64 S/.

1,357,773.58 S/.

1,364,362.07

S/.
S/.

240,000.00 S/.
403,200.00 S/.

240,000.00 S/.
345,600.00 S/.

240,000.00 S/.
288,000.00 S/.

240,000.00 S/.
230,400.00 S/.

240,000.00
172,800.00

S/.

643,200.00 S/.

585,600.00 S/.

528,000.00 S/.

470,400.00 S/.

412,800.00

S/.

1,982,754.69 S/.

1,930,972.57 S/.

1,879,444.64 S/.

1,828,173.58 S/.

1,777,162.07

Ao 9

Ao 10
7580

7656

S/.

9,095,996.33 S/.

9,186,956.29

S/.

9,095,996.33 S/.

9,186,956.29

Ao 9

Ao 10

2,892,206.59 S/.

2,908,319.19

Ao 9

Ao 10

S/.

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

102,017.59
61,700.72
24,484.22
20,000.00

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

102,272.63
61,916.68
24,545.43
20,000.00

S/.

208,202.53 S/.

208,734.74

Ao 9
S/.
S/.
S/.
S/.
S/.

81,614.07
61,700.72
24,484.22
20,000.00

Ao 10
S/.
S/.
S/.
S/.

81,818.11
61,916.68
24,545.43
20,000.00

187,799.02 S/.

188,280.21

Pago

S/. -651,845.11
Ao 9

S/.
S/.
S/.

240,000.00 S/.
115,200.00 S/.
240,000.00 S/.

Ao 10
57,600.00
240,000.00

S/.

2,160,000.00 S/.

2,400,000.00

S/.

115,200.00 S/.

57,600.00

Ao 9

Ao 10

S/.
S/.

9,095,996.33 S/.
2,892,206.59 S/.

9,186,956.29
2,908,319.19

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

6,203,789.73
187,799.02
208,202.53
115,200.00

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

6,278,637.10
188,280.21
208,734.74
57,600.00

S/.

5,692,588.18 S/.

5,824,022.15

S/.

1,707,776.46 S/.

1,747,206.64

S/.

3,984,811.73 S/.

4,076,815.50

CAPITAL DE TRABAJO
S/.

480,000.00

S/.

480,000.00

Ao 9

Ao 10

S/.

6,367,197.43 S/.

6,430,869.40

S/.

2,892,206.59 S/.

2,908,319.19

S/.

208,202.53 S/.

208,734.74

S/.

187,799.02 S/.

188,280.21

S/.

1,707,776.46 S/.

1,747,206.64

S/.

1,371,212.83 S/.

1,378,328.62

S/.
S/.

240,000.00 S/.
115,200.00 S/.

240,000.00
57,600.00

S/.

355,200.00 S/.

297,600.00

S/.

1,726,412.83 S/.

1,675,928.62