More Related Content Similar to Conta minjangos (20) Conta minjangos1. PRESUPUESTO DE COSTOS DEL PROYECTO
Costo total 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
gastos directos
materia prima $55,782 $62,475.84 $69,972.94 $78,369.69 $87,774.06 $98,306.94 $110,103.78 $123,316.23 $138,114.18 $154,687.88 $173,250.42 $194,040.48
sueldos y salarios $692,400 $747,792 $807,615.36 $872,224.59 $942,002.56 $1,017,362.76 $1,098,751.78 $1,186,651.92 $1,281,584.08 $1,384,110.80 $1,494,839.67 $1,614,426.84
gastos indirectos
materiales y $10,499
articulos de limpieza $11,758.32 $13,169.32 $14,749.64 $16,519.59 $18,501.94 $20,722.18 $23,208.84 $25,993.90 $29,113.17 $32,606.75 $36,519.56
otros gastos
energia electrica 6000 6720 7526.4 8429.568 9441.11616 10574.0501 11842.93611 13264.08844 14855.77906 16638.47254 18635.08925 20871.29996
depreciacion 119907.57 119907.57 119907.57 119907.57 119907.57 119907.57 119907.57 119907.57 119907.57 119907.57 119907.57 119907.57
amortizacion $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
mantenimiento 134907.57 134907.57 134907.57 134907.57 134907.57 134907.57 134907.57 134907.57 134907.57 134907.57 134907.57 134907.57
total 275815.14 276535.14 552350.28 278244.708 279256.2562 557500.9642 281658.0761 283079.2284 564737.3046 286453.6125 288450.2293 574903.8418
inflacion 12%
tasa de ingremento de sueldos 8%
2. PRESUPUESTO DE GASTOS DE ADMINISTRACIÓN
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Sueldos y salarios 302400 338688 343042.56 384207.667 430312.587 481950.098 539784.109 604558.203 677105.187 758357.809 849360.746
telefono 12000 13440 15052.8 16859.136 18882.2323 21148.1002 23685.8722 26528.1769 29711.5581 33276.9451 37270.1785
Depreciación $2,611.15 $2,611.15 $2,611.15 $2,611.15 $2,611.15 $2,611.15 $2,611.15 $2,611.15 $2,611.15 $2,611.15 $2,611.15
Amortización $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800
Mantenimiento $10,000 $11,200 $12,544.00 $14,049.28 $15,735.19 $17,623.42 $19,738.23 $22,106.81 $24,759.63 $27,730.79 $31,058.48
Gastos de oficina $1,302.00 $1,458.24 $1,633.23 $1,829.22 $2,048.72 $2,294.57 $2,569.92 $2,878.31 $3,223.70 $3,610.55 $4,043.81
Otros gastos 29546.5 33092.08 37063.1296 41510.7052 46491.9898 52071.0285 58319.552 65317.8982 73156.046 81934.7715 91766.9441
Totales 359659.65 402289.47 413746.868 462867.155 517881.875 579498.362 648508.828 725800.549 812367.277 909322.012 1017911.32
inflacion 12%
incremento del sueldo y salario 8%
3. gastos de venta y de distribucion
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Sueldos y salarios 372000 401760 433900.8 468613 506101.9 546590 590317.25 637542.63 688546.038 743629.7213 803120.099
Teléfono 12000 13440 15052.8 16859.1 18882.23 21148.1 23685.872 26528.177 29711.5581 33276.94509 37270.1785
Depreciación $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200
Impuestos
Mantenimiento 6000 6720 7526.4 8429.57 9441.116 10574.05 11842.936 13264.088 14855.7791 16638.47254 18635.08925
Combustibles y gastos de
vehículos 31200 34944 39137.28 43833.8 49093.8 54985.06 61583.268 68973.26 77250.0511 86520.05723 96902.4641
Totales 428400 464064 502817.3 544935 590719 640497.3 694629.32 753508.15 817563.426 887265.1961 963127.8308
inflacion 12%
incremento del sueldo y salario 8%
4. ESTADO DE RESULTADOS
año
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
ventas $2,160,000 $ 2,661,120.00 3273534 4032131.4 4965055.92 6113818.06 7528799.94 9270826.73 11415324.26 14057140.95 18360867.08
(-) costos de
produccion 874164 979063.68 1096551.322 1228137.48 1375513.978 1540575.655 1725444.734 1932498.102 2164397.874 2424125.619 2715020.693
utilidad bruta $1,285,836 $ 1,682,056.32 2176982.678 2803993.92 3589541.942 4573242.405 5803355.206 7338328.628 9250926.386 11633015.33 15645846.39
(-) gastos de
administracion 359659.65 402289.47 413746.87 462867.15 517881.88 579498.36 648508.83 725800.55 812367.28 909322.01 1017911.3
(-) gastos de
venta 428400 464064 502817.28 544935.32 590719.05 640497.26 694629.32 753508.15 817563.43 887265.2 963127.83
utilidad de $
operación $497,776 815,702.85 1260418.528 1796191.45 2581739.472 3353246.785 4460217.056 5859019.928 7620995.676 9836428.121 9836428.121
gastos
financieros
utilidad antes
ISR y PTU $487,776 815702.85 1260418.528 1796191.45 2581739.472 3353246.785 4460217.056 5859019.928 7620995.676 9836428.121 9836428.121
(-) ISR y PTU
(35% +10%) $219,499.20 367066.2825 567188.3376 808286.1525 1161782.762 1508961.053 2007097.675 2636558.968 3429448.054 4426392.654 4426392.654
utilidad neta $268,276.80 448636.5675 693230.1904 987905.2975 1419956.71 1844285.732 2453119.381 3222460.96 4191547.622 5410035.467 5410035.467
(+)
depresiacion y
amortizacion $14,388.91 $14,388.91 $14,388.91 $14,388.91 $14,388.91 $14,388.91 $14,388.91 $14,388.91 $14,388.91 $14,388.91 $14,388.91
flujos de caja $282,665.71 $463,025.48 $707,619.10 $1,002,294.21 $1,434,345.62 $1,858,674.64 $2,467,508.29 $3,236,849.87 $4,205,936.53 $5,424,424.38 $5,424,424.38
inflacion 12%
5. BALANCE GENERAL
ACTIVOS PASIVO
Circulante
cajas y bancos
1 $185,863
Total $185,863 credito a banmujer $150,000
Fijos
CAPITAL CONTABLE
Maquinaria
equipo 23,148.00 Aportaciones de los socios $98,011
Equipo de
oficina 21759.57
Equipo de
venta y dist. 60,000
Total 83,148.00
Diferidos
Licencias y permisos 15,000
Total 15,000
Sumas del activo $284,011 Suma pasivo mas capital $248,011
Se considero el equivalente a dos meses de costos de producción y gastos de operación y ventas.
Costos de venta anual 275815.14
Gastos de administración 359659.65
Gastos de venta 428400
Total $ 1,063,877.79
Mensual 88,656.48
Importe de dos meses 177,312.97
Imprevistos 8550
Total 185,862.97