Presup_ de Vtas_1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 M1 AOUnidades a VenderSatchel1001201501702704004505006507509001,0005,460Precio de Vta. Unit.Satchel$ 650$ 650$ 650$ 650$ 650$ 650$ 650$ 650$ 650$ 650$ 650$ 650$ 650Ventas (Brutas)$ 65,000$ 78,000$ 97,500$ 110,500$ 175,500$ 260,000$ 292,500$ 325,000$ 422,500$ 487,500$ 585,000$ 650,000$ 3,549,0000.0IVA 21%$ 13,650$ 16,380$ 20,475$ 23,205$ 36,855$ 54,600$ 61,425$ 68,250$ 88,725$ 102,375$ 122,850$ 136,500$ 745,2900.0Ventas (Netas)$ 78,650$ 94,380$ 117,975$ 133,705$ 212,355$ 314,600$ 353,925$ 393,250$ 511,225$ 589,875$ 707,850$ 786,500$ 4,294,2900.0Vtas. al Ctdo. (60%)$ 47,190$ 56,628$ 70,785$ 80,223$ 127,413$ 188,760$ 212,355$ 235,950$ 306,735$ 353,925$ 424,710$ 471,900$ 2,576,5740.0Vtas. a 30 ds. (40%)$ 31,460$ 37,752$ 47,190$ 53,482$ 84,942$ 125,840$ 141,570$ 157,300$ 204,490$ 235,950$ 283,140$ 314,600$ 1,717,7160.0Recupero de Cartera0.0$ 31,460$ 37,752$ 47,190$ 53,482$ 84,942$ 125,840$ 141,570$ 157,300$ 204,490$ 235,950$ 283,140$ 1,403,1160.0Ingresos Efectivos$ 47,190$ 88,088$ 108,537$ 127,413$ 180,895$ 273,702$ 338,195$ 377,520$ 464,035$ 558,415$ 660,660$ 755,040$ 3,979,6900.0Ctas. por Cobrar$ 31,460$ 37,752$ 47,190$ 53,482$ 84,942$ 125,840$ 141,570$ 157,300$ 204,490$ 235,950$ 283,140$ 314,600$ 314,6000.01 AO2 AO3 AO4 AO5 AOUnidades a VenderProd. 15,4608,19011,46616,05220,868Precio de Vta. Unit.Prod. 1$ 650$ 650$ 650$ 650$ 650Ventas (Brutas)$ 3,549,000$ 5,323,500$ 7,452,900$ 10,434,060$ 13,564,278IVA 21%$ 745,290$ 1,117,935$ 1,565,109$ 2,191,153$ 2,848,498Ventas (Netas)$ 4,294,290$ 6,441,435$ 9,018,009$ 12,625,213$ 16,412,776Vtas. al Ctdo. (60%)$ 2,576,574$ 3,864,861$ 5,410,805$ 7,575,128$ 9,847,666Vtas. a 30 ds. (40%)$ 1,717,716$ 2,576,574$ 3,607,204$ 5,050,085$ 6,565,111Recupero de Cartera$ 1,403,116$ 2,676,460$ 3,521,318$ 4,929,845$ 6,438,858Ingresos Efectivos$ 3,979,690$ 6,541,321$ 8,932,123$ 12,504,972$ 16,286,524Ctas. por Cobrar$ 314,600$ 214,715$ 300,600$ 420,840$ 547,0930.0000

Esta fila es pertinente para planes de tipo productivo.

Presup_ Compras1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 M1 AOM.P. "A" (2/1)2002403003405408009001,0001,3001,5001,8002,00010,9200.0Cinturon y CubiertaM.P. "B" (1/1)1001201501702704004505006507509001,0005,4600.0Lona y VelcroM.P. "C" (1/1)1001201501702704004505006507509001,0005,4600.0Hebilla e HiloCosto UnitarioMP A (Cinturon de seguridad y cubierta)$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00MP B (Lona y velcro)$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00MP C (Hebilla de plstico)$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00Gastos de Insumos$ 24,200$ 29,040$ 36,300$ 41,140$ 65,340$ 96,800$ 108,900$ 121,000$ 157,300$ 181,500$ 217,800$ 242,000$ 1,321,3200.0IVA 21%$ 5,082$ 6,098$ 7,623$ 8,639$ 13,721$ 20,328$ 22,869$ 25,410$ 33,033$ 38,115$ 45,738$ 50,820$ 277,4770.0Gs. de Insumos (c/IVA)$ 29,282$ 35,138$ 43,923$ 49,779$ 79,061$ 117,128$ 131,769$ 146,410$ 190,333$ 219,615$ 263,538$ 292,820$ 1,598,7970.0Pago de Ctdo. (70%)$ 20,497$ 24,597$ 30,746$ 34,846$ 55,343$ 81,990$ 92,238$ 102,487$ 133,233$ 153,731$ 184,477$ 204,974$ 1,119,1580.0Pago a Plazos (30%)$ 8,785$ 10,542$ 13,177$ 14,934$ 23,718$ 35,138$ 39,531$ 43,923$ 57,100$ 65,885$ 79,061$ 87,846$ 479,6390.0Pagos Vencidos$ 8,785$ 10,542$ 13,177$ 14,934$ 23,718$ 35,138$ 39,531$ 43,923$ 57,100$ 65,885$ 79,061$ 391,7930.0Egresos Efectivos$ 20,497$ 33,381$ 41,288$ 48,022$ 70,277$ 105,708$ 127,377$ 142,018$ 177,156$ 210,830$ 250,361$ 284,035$ 1,510,9510.0Cuentas por pagar$ 8,785$ 10,542$ 13,177$ 14,934$ 23,718$ 35,138$ 39,531$ 43,923$ 57,100$ 65,885$ 79,061$ 87,846$ 87,8460.01 AO2 AO3 AO4 AO5 AOM.P. "A" (2/1)10,92016,38022,93232,10541,736M.P. "B" (1/1)5,4608,19011,46616,05220,868M.P. "C" (1/1)5,4608,19011,46616,05220,868Costo UnitarioMP A (Cinturon de seguridad y cubierta)$ 90.00$ 90.00$ 90.00$ 90.00$ 90.00MP B (Lona y velcro)$ 60.00$ 60.00$ 60.00$ 60.00$ 60.00MP C (Hebilla de plstico)$ 2.00$ 2.00$ 2.00$ 2.00$ 2.00Gastos de Insumos$ 1,321,320$ 1,981,980$ 2,774,772$ 3,884,681$ 5,050,085IVA 21%$ 277,477$ 416,216$ 582,702$ 815,783$ 1,060,518Gs. de Insumos (c/IVA)$ 1,598,797$ 2,398,196$ 3,357,474$ 4,700,464$ 6,110,603Pago de Ctdo. (70%)$ 1,119,158$ 1,678,737$ 2,350,232$ 3,290,325$ 4,277,422Pago a Plazos (30%)$ 479,639$ 719,459$ 1,007,242$ 1,410,139$ 1,833,181Pagos Vencidos$ 391,793$ 747,350$ 983,260$ 1,376,564$ 1,797,927Egresos Efectivos$ 1,510,951$ 2,426,087$ 3,333,492$ 4,666,889$ 6,075,349Cuentas por pagar$ 87,846$ 59,955$ 83,937$ 117,512$ 152,7650.0000

Presup_ de Personal1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 M1 AOGerentes3333333333333Gerente Gral12666Administrativos2222222222222Administrativos5200Operarios3333333333333Operarios5000Sueldos Brutos$ 101,328$ 101,328$ 101,328$ 101,328$ 101,328$ 151,992$ 101,328$ 101,328$ 101,328$ 101,328$ 101,328$ 151,992$ 1,317,2640.0Gerentes$ 37,998$ 37,998$ 37,998$ 37,998$ 37,998$ 56,997$ 37,998$ 37,998$ 37,998$ 37,998$ 37,998$ 56,997$ 493,9740.0Operarios$ 25,332$ 25,332$ 25,332$ 25,332$ 25,332$ 37,998$ 25,332$ 25,332$ 25,332$ 25,332$ 25,332$ 37,998$ 329,3160.0Administrativos$ 37,998$ 37,998$ 37,998$ 37,998$ 37,998$ 56,997$ 37,998$ 37,998$ 37,998$ 37,998$ 37,998$ 56,997$ 493,9740.0Aportes (20%)$ 20,266$ 20,266$ 20,266$ 20,266$ 20,266$ 30,398$ 20,266$ 20,266$ 20,266$ 20,266$ 20,266$ 30,398$ 263,4530.0Contribuciones (30%)$ 30,398$ 30,398$ 30,398$ 30,398$ 30,398$ 45,598$ 30,398$ 30,398$ 30,398$ 30,398$ 30,398$ 45,598$ 395,1790.0Sueldo Neto$ 81,062$ 81,062$ 81,062$ 81,062$ 81,062$ 121,594$ 81,062$ 81,062$ 81,062$ 81,062$ 81,062$ 121,594$ 1,053,8110.0Sueldo Neto Venc.$ 81,062$ 81,062$ 81,062$ 81,062$ 81,062$ 121,594$ 81,062$ 81,062$ 81,062$ 81,062$ 81,062$ 121,594$ 1,053,8110.0Sueldo Neto por pagar0.00.00.00.00.00.00.00.00.00.00.00.00.00.0Cargas Sociales$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 75,996$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 75,996$ 658,6320.0Cargas Soc. Vencidas0.0$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 75,996$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 582,6360.0Cargas Soc. por pagar$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 75,996$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 75,996$ 75,9960.01 AO2 AO3 AO4 AO5 AOGerente33333Operarios33333Administrativos22222Sueldos Brutos$ 1,317,264$ 1,317,264$ 1,317,264$ 1,317,264$ 1,317,264Gerente$ 493,974$ 493,974$ 493,974$ 493,974$ 493,974Operarios$ 329,316$ 493,974$ 493,974$ 493,974$ 493,974Administrativos$ 493,974$ 329,316$ 329,316$ 329,316$ 329,316Aportes (20%)$ 263,453$ 263,453$ 263,453$ 263,453$ 263,453Contribuciones (30%)$ 395,179$ 395,179$ 395,179$ 395,179$ 395,179Sueldo Neto$ 1,053,811$ 1,053,811$ 1,053,811$ 1,053,811$ 1,053,811Sueldo Neto Venc.$ 1,053,811$ 1,053,811$ 1,053,811$ 1,053,811$ 1,053,811Sueldo Neto por pagar0.00.00.00.00.00.0Cargas Sociales$ 658,632$ 658,632$ 658,632$ 658,632$ 658,632Cargas Soc. Vencidas$ 582,636$ 658,632$ 658,632$ 658,632$ 658,632Cargas Soc. por pagar$ 75,996$ 75,996$ 75,996$ 75,996$ 75,9960.0

Presup_ Gs_ Operativos1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 M1 AOServicios (gas, agua, electricidad)$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 4,460$ 53,520Seguros$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 1,666$ 19,992Alquiler stand$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 3,333$ 39,996Taller Costura$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 24,000Fletes$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ 36,000Alquiler fabrica$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 120,000II.BB. (3%)$ 1,950$ 2,340$ 2,925$ 3,315$ 5,265$ 7,800$ 8,775$ 9,750$ 12,675$ 14,625$ 17,550$ 19,500$ 106,470Gastos de Operacin$ 26,409$ 26,799$ 27,384$ 27,774$ 29,724$ 32,259$ 33,234$ 34,209$ 37,134$ 39,084$ 42,009$ 43,959$ 399,9780.0IVA 21%$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 4,200$ 50,3970.0IVA 27%$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 1,204$ 14,4500.0Gs. Operac. (c/IVA)$ 31,813$ 32,203$ 32,788$ 33,178$ 35,128$ 37,663$ 38,638$ 39,613$ 42,538$ 44,488$ 47,413$ 49,363$ 464,8260.0Gs. Operac. Venc.$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 266,3850.0Gs. Operac. por pagar$ 7,614$ 17,618$ 28,208$ 39,187$ 52,116$ 67,580$ 84,019$ 101,434$ 121,773$ 144,062$ 169,276$ 196,440$ 198,440-2,000.001 AO2 AO3 AO4 AO5 AOTaller Costura$ 24,000$ 36,000$ 50,400$ 65,520$ 78,624Servicios (gas, agua, electricidad)$ 53,520$ 53,520$ 53,520$ 53,520$ 53,520Seguros$ 19,992$ 19,992$ 19,992$ 19,992$ 19,992Alquiler stand$ 39,996$ 39,996$ 39,996$ 39,996$ 39,996Fletes$ 36,000$ 36,000$ 36,000$ 36,000$ 36,000Alquiler fabrica$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000II.BB. (3%)$ 106,470$ 159,705$ 223,587$ 313,022$ 406,928Gastos de Operacin$ 399,978$ 465,213$ 543,495$ 648,050$ 755,060IVA 21%$ 50,397$ 52,917$ 55,941$ 59,117$ 61,869IVA 27%$ 14,450$ 14,450$ 14,450$ 14,450$ 14,450Gs. Operac. (c/IVA)$ 464,826$ 532,581$ 613,887$ 721,617$ 831,379Gs. Operac. Venc.$ 266,385$ 691,049$ 607,363$ 712,904$ 822,462Gs. Operac. por pagar$ 198,440$ 39,972$ 46,495$ 55,208$ 64,1260.00

Presup_ Gs_ Comerc_ y Adm_1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 M1 AOSuministros e insumos de oficina$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 288,000Correspondencia y Bcos.$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000$ 108,000Gastos Adm. & Vtas. 3)0.00.00.00.00.00.00.00.00.00.00.00.00.0Gastos Adm. & Vtas. 4)0.00.00.00.00.00.00.00.00.00.00.00.00.0Gastos de Adm. & Vtas.$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 396,000IVA 21%$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 6,930$ 83,160Gs. de Adm. & Vtas. (c/IVA)$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 479,160Gs. Adm. & Vtas. Venc.$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 479,160Gs. Adm. & Vtas. por pagar0.00.00.00.00.00.00.00.00.00.00.00.00.00.01 AO2 AO3 AO4 AO5 AOGastos Adm. & Vtas. 1)$ 288,000$ 288,000$ 288,000$ 288,000$ 288,000Gastos Adm. & Vtas. 2)$ 108,000$ 108,000$ 108,000$ 108,000$ 108,000Gastos Adm. & Vtas. 3)0.00.00.00.00.0Gastos Adm. & Vtas. 4)0.00.00.00.00.0Gastos de Adm. & Vtas.$ 396,000$ 396,000$ 396,000$ 396,000$ 396,000IVA 21%$ 83,160$ 83,160$ 83,160$ 83,160$ 83,160Gs. de Adm. & Vtas. (c/IVA)$ 479,160$ 479,160$ 479,160$ 479,160$ 479,160Gs. Adm. & Vtas. Venc.$ 479,160$ 479,160$ 479,160$ 479,160$ 479,160Gs. Adm. & Vtas. por pagar0.00.00.00.00.00.0

Presup_ de InversinPRESUPUESTO DE INVERSIONGASTOS DE APERTURAINV. INICIAL C.T.N.AO "0"AO "2"MontoIVATOTALCant.$/uMontoIVATOTALCant.$/uMontoIVATOTALCampaa de MKT90,0000.090,000Efectivo Inicial1,062,250EquiposConstitucin de la sociedad4,5000.04,500Inv. Inicial M.P.Maq de Lavar150,00050,00010,50060,500160,00060,00012,60072,600Acond. De la oficina2,0000.02,000Inv. Inicial P.T.Maq de Cortar23,0006,0001,2607,26023,6007,2001,5128,7120.00.0Inv. Inicial Merc.00.00.00.00.00.00.00.00.096,5000.096,500Cuentas por Pagar0.0056,00011,76067,76067,20014,11281,312Inversin Inicial en CTN1,062,250Muebles y tilesComputadoras67,00042,0008,82050,82038,40025,2005,29230,492Aire acondicionado25,50011,0002,31013,31016,5006,5001,3657,865Escritorio33,0009,0001,89010,89013,5003,5007354,235Sillas operarios63001,8003782,17843601,4403021,742Sillas Gerente y supervisores38002,4005042,9040.00.00.00.0Mesas de corte27001,4002941,6940.00.00.00.0Mesa de cocina18508501791,0290.00.00.00.0Sillas cocina63001,8003782,1780.00.00.00.0Microondas12,5002,5005253,0250.00.00.00.0Estantes61,5009,0001,89010,8900.00.00.00.081,75017,16898,91836,6407,69444,334InmueblesTerreno00.00.00.00.000.00.00.00.0Edificio00.00.00.00.000.00.00.00.00.00.00.00.00.00.0Inv. Activos Fijos137,75028,928166,678103,84021,806125,646

La Nueva Planta se construye al final del ao 2, pero empieza a operar en el ao 3.Se obtiene de deducir la "Inversion en Activos Fijos" (neta del IVA) del "Aporte de los socios"

Presup_ Amort_ y Deprec_V.I.D/AD/A Ac.V.F.Equipos056,0000.00.056,000(3 aos)156,00018,66718,66737,333237,33318,66737,33485,866385,86641,06778,40144,799444,79922,400100,80122,399522,39922,400123,201-1Muebles y tiles081,7500.00.081,750(5 aos)181,75016,35016,35065,400265,40016,35032,70085,690385,69023,67856,37862,012462,01223,67880,05638,334538,33423,678103,73414,656Inmuebles00.00.00.00.0(50 aos)10.00.00.00.020.00.00.00.030.00.00.00.040.00.00.00.050.00.00.00.0

Se agregan los equipos comprados en el ao "2"Se agregan los M & U comprados en el ao "2"Los terrenos no se amortizanSe agregan los Inmuebles comprados en el ao "2"

I_V_A_Ap1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 M1 AODbito Fiscal0.0$ 13,650$ 16,380$ 20,475$ 23,205$ 36,855$ 54,600$ 61,425$ 68,250$ 88,725$ 102,375$ 122,850$ 136,500$ 745,290Crdito Fiscal$ 28,928$ 17,416$ 18,432$ 19,957$ 20,973$ 26,055$ 32,662$ 35,203$ 37,744$ 45,367$ 50,449$ 58,072$ 63,154$ 425,485Saldo Tcnico A Favor Ant.0.0$ 28,928$ 32,694$ 34,746$ 34,228$ 31,997$ 21,1970.00.00.00.00.00.0$ 28,928Saldo Tcnico A Favor Contr.$ 28,928$ 32,694$ 34,746$ 34,228$ 31,997$ 21,1970.00.00.00.00.00.00.00.0Saldo Tcnico A Favor AFIP0.00.00.00.00.00.0$ 741$ 26,222$ 30,506$ 43,358$ 51,926$ 64,778$ 73,346$ 290,877Pago DD.JJ. IVA0.00.00.00.00.00.00.0$ 741$ 26,222$ 30,506$ 43,358$ 51,926$ 64,778$ 217,531IVA por pagar0.00.00.00.00.00.0$ 741$ 26,222$ 30,506$ 43,358$ 51,926$ 64,778$ 73,346$ 73,3460.0Ap1 AO2 AO3 AO4 AO5 AODbito Fiscal0.0$ 745,290$ 1,117,935$ 1,565,109$ 2,191,153$ 2,848,498Crdito Fiscal$ 28,928$ 425,485$ 588,550$ 736,254$ 972,510$ 1,219,997Saldo Tcnico A Favor Ant.0.0$ 28,9280.00.00.00.0Saldo Tcnico A Favor Contr.$ 28,9280.00.00.00.00.0Saldo Tcnico A Favor AFIP0.0$ 290,877$ 529,385$ 828,855$ 1,218,643$ 1,628,502Pago DD.JJ. IVA0.0$ 217,531$ 558,616$ 803,899$ 1,186,160$ 1,594,348IVA por pagar0.0$ 73,346$ 44,115$ 69,071$ 101,554$ 135,7080.0

Imp_ Gcias_AP1 AO2 AO3 AO4 AO1 AO2 AO3 AO4 AO5 AOImp. Gcias. Del perodo$ 6,755$ 117,270$ -249,741$ -679,751$ -1,304,628CF x Quebr. Imp. Gcias. Per. Ant.0.0$ 6,755$ 124,0250.00.0Imp. Gcias. Pagos a Cta.0.00.00.0$ 125,716$ 554,035Imp. Gcias. CF0.00.00.00.00.0Saldo DDJJ Gcias. A FAVOR0.00.00.00.00.0Saldo DDJJ Gcias. A PAGAR0.00.0$ 125,716$ 554,035$ 750,59301 AO2 AO3 AO4 AO5 AO1 M0.00.00.0$ 10,476$ 46,1702 M0.00.00.0$ 10,476$ 46,1703 M0.00.00.00.00.04 M0.00.00.00.00.05 M0.00.0$ 31,429$ 138,509$ 187,6486 M0.00.0$ 10,476$ 46,170$ 62,5497 M0.00.0$ 10,476$ 46,170$ 62,5498 M0.00.0$ 10,476$ 46,170$ 62,5499 M0.00.0$ 10,476$ 46,170$ 62,54910 M0.00.0$ 10,476$ 46,170$ 62,54911 M0.00.0$ 10,476$ 46,170$ 62,54912 M0.00.0$ 10,476$ 46,170$ 62,549Anticipos pagados0.00.0$ 104,763$ 482,648$ 717,833Credito x Anticipos0.00.0$ 104,763$ 461,696$ 625,494

MES EN QUE SE CONFECCIONA LA DDJJ DE GANANCIASMES EN QUE SE PAGA EL SALDO DE LA DDJJ DE GANANCIAS (EN CASO DE QUE ARROJE SALDO A FAVOR DE LA AFIP)

Presup_ de CajaCashflow ProyectadoAp1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 M1 AOSDO. INICIAL CAJA0.0$ 936,822$ 820,323$ 681,175$ 554,569$ 440,104$ 356,867$ 290,475$ 281,365$ 296,790$ 359,308$ 469,679$ 634,197$ 936,822(+) Aportes Socios$ 1,200,0000.00.00.00.00.00.00.00.00.00.00.00.00.0(+) Cobranzas0.0$ 47,190$ 88,088$ 108,537$ 127,413$ 180,895$ 273,702$ 338,195$ 377,520$ 464,035$ 558,415$ 660,660$ 755,040$ 3,979,690TOTAL INGRESOS$ 1,200,000$ 47,190$ 88,088$ 108,537$ 127,413$ 180,895$ 273,702$ 338,195$ 377,520$ 464,035$ 558,415$ 660,660$ 755,040$ 3,979,690(-) Gastos Arranque$ 96,5000.00.00.00.00.00.00.00.00.00.00.00.00.0(-) Inv. Act. Fijos$ 166,6780.00.00.00.00.00.00.00.00.00.00.00.00.0(-) Pagos a Proveedores0.0$ 20,497$ 33,381$ 41,288$ 48,022$ 70,277$ 105,708$ 127,377$ 142,018$ 177,156$ 210,830$ 250,361$ 284,035$ 1,510,951(-) Otros PagosSueldos Netos0.0$ 81,062$ 81,062$ 81,062$ 81,062$ 81,062$ 121,594$ 81,062$ 81,062$ 81,062$ 81,062$ 81,062$ 121,594$ 1,053,811Cargas Sociales0.00.0$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 75,996$ 50,664$ 50,664$ 50,664$ 50,664$ 50,664$ 582,636Gastos Operacin0.0$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 22,199$ 266,385Gastos Adm. & Vtas.0.0$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 39,930$ 479,160DDJJ IVA0.00.00.00.00.00.00.0$ 741$ 26,222$ 30,506$ 43,358$ 51,926$ 64,778$ 217,531DD.JJ. Imp. Gcias0.00.00.00.00.00.00.00.00.00.00.00.00.00.0Imp. Gcias. Pagos a Cta.0.00.00.00.00.00.00.00.00.00.00.00.00.00.0Dividendos Distribuidos0.00.00.00.00.00.00.00.00.00.00.00.00.00.0TOTAL EGRESOS$ 263,178$ 163,689$ 227,237$ 235,143$ 241,878$ 264,132$ 340,094$ 347,305$ 362,095$ 401,517$ 448,044$ 496,142$ 583,200$ 4,110,475SDO. FINAL CAJA$ 936,822$ 820,323$ 681,175$ 554,569$ 440,104$ 356,867$ 290,475$ 281,365$ 296,790$ 359,308$ 469,679$ 634,197$ 806,037$ 806,0370.0`Ap1 AO2 AO3 AO4 AO5 AOSDO. INICIAL CAJA0.0$ 936,822$ 806,037$ 1,354,356$ 3,119,642$ 5,830,376(+) Aportes Socios$ 1,200,0000.00.00.00.00.0(+) Cobranzas0.0$ 3,979,690$ 6,541,321$ 8,932,123$ 12,504,972$ 16,286,524TOTAL INGRESOS$ 1,200,000$ 3,979,690$ 6,541,321$ 8,932,123$ 12,504,972$ 16,286,524(-) Gastos Arranque$ 96,5000.00.00.00.00.0(-) Inv. Act. Fijos$ 166,6780.0$ 125,6460.00.00.0(-) Pagos a Proveedores0.0$ 1,510,951$ 2,426,087$ 3,333,492$ 4,666,889$ 6,075,349(-) Otros Pagos0.00.0Sueldos Netos0.0$ 1,053,811$ 1,053,811$ 1,053,811$ 1,053,811$ 1,053,811Cargas Sociales0.0$ 582,636$ 658,632$ 658,632$ 658,632$ 658,632Gastos Operacin0.0$ 266,385$ 691,049$ 607,363$ 712,904$ 822,462Gastos Adm. & Vtas.0.0$ 479,160$ 479,160$ 479,160$ 479,160$ 479,160DDJJ IVA0.0$ 217,531$ 558,616$ 803,899$ 1,186,160$ 1,594,348DD.JJ. Imp. Gcias0.00.00.0$ 125,716$ 554,035$ 750,593Imp. Gcias. Pagos a Cta.0.00.00.0$ 104,763$ 482,648$ 717,833Dividendos Distribuidos0.00.00.00.00.00.0TOTAL EGRESOS$ 263,178$ 4,110,475$ 5,993,002$ 7,166,837$ 9,794,239$ 12,152,189SDO. FINAL CAJA$ 936,822$ 806,037$ 1,354,356$ 3,119,642$ 5,830,376$ 9,964,7120.0

Estado de ResultadosCuadro Econmico ProyectadoAp1 AO2 AO3 AO4 AO5 AOVentas0.0$ 3,549,000$ 5,323,500$ 7,452,900$ 10,434,060$ 13,564,278(-) Costo de Ventas0.0$ 1,321,320$ 1,981,980$ 2,774,772$ 3,884,681$ 5,050,085CONTR. MRG.0.0$ 2,227,680$ 3,341,520$ 4,678,128$ 6,549,379$ 8,514,193Gastos Arranque$ 19,300$ 19,300$ 19,300$ 19,300$ 19,3000.0Gastos Personal0.0$ 1,712,443$ 1,712,443$ 1,712,443$ 1,712,443$ 1,712,443Gastos Operacin0.0$ 399,978$ 465,213$ 543,495$ 648,050$ 755,060Gs. Adm. & Vtas.0.0$ 396,000$ 396,000$ 396,000$ 396,000$ 396,000EBITDA$ -19,300$ -300,041$ 748,564$ 2,006,890$ 3,773,586$ 5,650,689Depr/Amort. Act. Fijos0.0$ 35,017$ 35,017$ 64,745$ 46,078$ 46,078EBIT$ -19,300$ -335,058$ 713,547$ 1,942,145$ 3,727,508$ 5,604,611Impuesto a las Ganancias$ 6,755$ 117,270$ -249,741$ -679,751$ -1,304,628$ -1,961,614RDO. NETO$ -12,545$ -217,788$ 463,805$ 1,262,394$ 2,422,880$ 3,642,9971 AO2 AO3 AO4 AO5 AODividendos Distribuidos0.00.00.00.00.0% de distribucin0%

BalanceBalance ProyectadoAp1 AO2 AO3 AO4 AO5 AOACTIVODisponibilidades$ 936,822$ 806,037$ 1,354,356$ 3,119,642$ 5,830,376$ 9,964,712Cuentas por cobrar0.0$ 314,600$ 214,715$ 300,600$ 420,840$ 547,093Materias Primas0.00.00.00.00.00.0Mercaderias0.00.00.00.00.00.0Crdito Fiscal IVA$ 28,9280.00.00.00.00.0Imp. Gcias. CF x Quebrantos$ 6,755$ 124,0250.00.00.00.0Imp. Gcias. CF0.00.00.00.00.00.0Imp. Gcias. Pagos a Cta.0.00.00.0$ 104,763$ 461,696$ 625,494Activo Corriente$ 972,505$ 1,244,663$ 1,569,070$ 3,525,006$ 6,712,912$ 11,137,298Activos Fijos (netos)$ 137,750$ 102,733$ 171,556$ 106,811$ 60,733$ 14,655Gastos Organizacin$ 77,200$ 57,900$ 38,600$ 19,3000.00.0Activo No Corriente$ 214,950$ 160,633$ 210,156$ 126,111$ 60,733$ 14,655$ 1,187,455$ 1,405,296$ 1,779,226$ 3,651,117$ 6,773,645$ 11,151,953PASIVOCuentas por pagar0.0$ 87,846$ 59,955$ 83,937$ 117,512$ 152,765Cargas Sociales por pagar0.0$ 75,996$ 75,996$ 75,996$ 75,996$ 75,996Gs. Operac. por pagar0.0$ 198,440$ 39,972$ 46,495$ 55,208$ 64,126IVA por pagar0.0$ 73,346$ 44,115$ 69,071$ 101,554$ 135,708Imp. Gcias. por pagar0.00.0$ 125,716$ 679,751$ 1,304,628$ 1,961,614Pasivo Corriente0.0$ 435,628$ 345,754$ 955,250$ 1,654,898$ 2,390,209Pasivo No Corriente0.00.00.00.00.00.00.0$ 435,628$ 345,754$ 955,250$ 1,654,898$ 2,390,209PATRIMONIO NETOCapital Social$ 1,200,000$ 1,200,000$ 1,200,000$ 1,200,000$ 1,200,000$ 1,200,000Rdos. Acum.$ -12,545$ -230,333$ 233,473$ 1,495,867$ 3,918,747$ 7,561,744$ 1,187,455$ 969,667$ 1,433,473$ 2,695,867$ 5,118,747$ 8,761,744Diferencia de Balanceo0.00.00.00.00.00.0

Capital de TrabajoApertura1 AO2 AO3 AO4 AO5 AOActivo CorrienteCuentas por cobrar0.0$ 314,600$ 214,715$ 300,600$ 420,840$ 547,093Materias Primas0.00.00.00.00.00.0Mercaderias0.00.00.00.00.00.0Crdito Fiscal IVA$ 28,9280.00.00.00.00.0Imp. Gcias. CF x Quebrantos$ 6,755$ 124,0250.00.00.00.0Imp. Gcias. CF0.00.00.00.00.00.0Imp. Gcias. Pagos a Cta.0.00.00.0$ 104,763$ 461,696$ 625,494$ 35,683$ 438,625$ 214,715$ 405,364$ 882,536$ 1,172,587Pasivo CorrienteCuentas por pagar0.0$ 87,846$ 59,955$ 83,937$ 117,512$ 152,765Cargas Sociales por pagar0.0$ 75,996$ 75,996$ 75,996$ 75,996$ 75,996Gs. Operac. por pagar0.0$ 198,440$ 39,972$ 46,495$ 55,208$ 64,126IVA por pagar0.0$ 73,346$ 44,115$ 69,071$ 101,554$ 135,708Imp. Gcias. por pagar0.00.0$ 125,716$ 679,751$ 1,304,628$ 1,961,6140.0$ 435,628$ 345,754$ 955,250$ 1,654,898$ 2,390,209CTN$ 35,683$ 2,997$ -131,039$ -549,886$ -772,362$ -1,217,622VAR. CTN$ 32,686$ 134,036$ 418,847$ 222,475$ 445,260

Cash Flow ActivosAp1 AO2 AO3 AO4 AO5 AOCash-flow OperativoE.B.I.T.0.0$ -335,058$ 713,547$ 1,942,145$ 3,727,508$ 5,604,611Depr/Amort.0.0$ 35,017$ 35,017$ 64,745$ 46,078$ 46,078Gastos Organizacin0.0$ 19,300$ 19,300$ 19,300$ 19,3000.0Imp. a las Gcias.0.0$ 117,270$ -249,741$ -679,751$ -1,304,628$ -1,961,6140.0$ -163,471$ 518,122$ 1,346,439$ 2,488,258$ 3,689,075Variacin C.T.N.Inv. Inicial en C.T.N.$ -1,062,250Var. C.T.N.0.0$ 32,686$ 134,036$ 418,847$ 222,475$ 445,260$ -1,062,250$ 32,686$ 134,036$ 418,847$ 222,475$ 445,260Inv. en Act. FijosInv. Inicial en Act. Fijos$ -137,7500.00.00.00.00.0Otros Desembolsos0.00.0$ -103,8400.00.00.0$ -137,7500.0$ -103,8400.00.00.0Dividendos distrib.0.00.00.00.00.00.0Cash-flow de los Activos$ -1,200,000$ -130,785$ 548,319$ 1,765,286$ 2,710,734$ 4,134,336Valor Terminal0.00.00.00.00.0$ 12,778,856Cash-flow Activos (V.T.)$ -1,200,000$ -130,785$ 548,319$ 1,765,286$ 2,710,734$ 16,913,192Factor de descuento1.00000.76920.59170.45520.35010.2693Cash-flow Activos (desc.)$ -1,200,000$ -100,604$ 324,449$ 803,498$ 949,103$ 4,555,214CFA - (CF-CI)0.0$ -0$ -00.00.00.0VAN:$ 5,331,660r=30.00%TIR:91%rp=35.00%PAYBACK:2.44aosg(n+1)=2.00%PAYBACK DESCONTADO:3.18aos

La erogacin real de este concepto se realiz en el ao 0, por lo cual debe ser adicionado al flujo operativoLa erogacin real de este concepto se realiz en el ao 0, por lo cual debe ser adicionado al flujo operativoLa erogacin real de este concepto se realiz en el ao 0, por lo cual debe ser adicionado al flujo operativoLa erogacin real de este concepto se realiz en el ao 0, por lo cual debe ser adicionado al flujo operativo

Pto_ de Equil_1 AO2 AO3 AO4 AO5 AOCOSTOS VARIABLESC.M.V.$ 1,321,320$ 1,981,980$ 2,774,772$ 3,884,681$ 5,050,085II.BB. (3%)$ 106,470$ 159,705$ 223,587$ 313,022$ 406,928$ 1,427,790$ 2,141,685$ 2,998,359$ 4,197,703$ 5,457,013COSTOS FIJOSGastos Personal$ 1,712,443$ 1,712,443$ 1,712,443$ 1,712,443$ 1,712,443Gastos Operacin (sin IIBB)$ 293,508$ 305,508$ 319,908$ 335,028$ 348,132Gs. Adm. & Vtas.$ 396,000$ 396,000$ 396,000$ 396,000$ 396,000Depr/Amort. Act. Fijos$ 35,017$ 35,017$ 64,745$ 46,078$ 46,078$ 2,436,968$ 2,448,968$ 2,493,096$ 2,489,549$ 2,502,653COSTO TOTAL$ 3,864,758$ 4,590,653$ 5,491,455$ 6,687,252$ 7,959,667Cantidad de Productos Vendidos5,4608,19011,46616,05220,868PTO. EQ. ECON. (unidades)6,2736,3046,4176,4086,442PTO. EQ. ECON. (pesos)$ 4,077,296$ 4,097,373$ 4,171,203$ 4,165,269$ 4,187,193PTO. EQ. EFVO. (unidades)6,1836,2146,2516,2906,323PTO. EQ. EFVO. (pesos)$ 4,018,709$ 4,038,786$ 4,062,878$ 4,088,176$ 4,110,100Colchn de efectivo$ 200,163$ 201,163$ 202,363$ 203,623$ 204,715

Solo es representativo si se comercializa un solo producto/servicio. De lo contrario, no presentar esta filaSolo es representativo si se comercializa un solo producto/servicio. De lo contrario, no presentar esta filaSolo es representativo si se comercializa un solo producto/servicio. De lo contrario, no presentar esta fila