Santa Rosa Sac

Comercial Santa Rosa SAC.
Tabla 1
Detalle
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total

Presupuesto de ventas
Julio 2012 - Diciembre 2012
Ventas al credito
Ventas al contado
ventas
cobranzas
100,000
100,000
50,000
120,000
120,000
110,000
150,000
150,000
135,000
120,000
120,000
135,000
100,000
100,000
110,000
120,000
120,000
110,000
710,000
710,000
650,000
Tabla 2
Presupuesto de compras
Pagos
Detalle
Compras del mes
Total
160,000
180,000
190,000
180,000
170,000
160,000
1,040,000
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Del mes
Del mes anterior
80,000
90,000
95,000
90,000
85,000
80,000
520,000
0
80,000
90,000
95,000
90,000
85,000
440,000
Tabla 3
Planilla de remuneraciones proyectada
Detalle
Sueldo del mes
Total
ONP 13%
Neto a pagar
Essalud
Total tributos
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Gratificacion
Bonificacion Ley N
Total
30,000
30,000
30,000
30,000
30,000
30,000
30,000
2,700
212,700
30,000
30,000
30,000
30,000
30,000
30,000
30,000
2,700
212,700
3,900
3,900
3,900
3,900
3,900
3,900
0
0
23,400
26,100
26,100
26,100
26,100
26,100
26,100
30,000
2,700
189,300
2700
2700
2700
2700
2700
2700
0
0
16,200
6,600
6,600
6,600
6,600
6,600
6,600
0
0
39,600
Tabla 4
Tabla 5

Presupuesto de personal y contribuciones por pagar

Presupuesto de gastos operativos
Detalle
Sueldos a pagar
Tributos a pagar
Detalle
Importe
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
26,100
26,100
26,100
26,100
26,100
58,800
189,300
0
6,600
6,600
6,600
6,600
6,600
33,000
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
6,800
8,100
6,800
6,100
6,800
12,200
46,800
Tabla 6
Determinacion del IGV a pagar
Detalle
Ventas
IGV ventas
Compras
IGV Compras
IGV a pagar
Mes de pago
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
169,492
203,390
254,237
203,390
169,492
203,390
1,203,391
30,509
36,610
45,763
36,610
30,509
36,610
216,610
141,356
159,407
166,780
157,712
149,831
145,932
921,018
25,444
28,693
30,020
28,388
26,970
26,268
165,783
5,064
7,917
15,742
8,222
3,539
10,342
50,827
5,064
7,917
15,742
8,222
3,539
40,485

Tabla 7
Comercial Santa Rosa SAC. Determinacion de los P/A/C
Julio 2012 -
Detalle
Ventas
P/A/C IR
Mes de pago
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
169,492
203,390
254,237
203,390
169,492
203,390
1,203,391
3,390
4,068
5,085
4,068
3,390
4,068
24,069
3,390
4,068
5,085
4,068
3,390
20,001
Tabla 8
Presupuesto de tributos por pagar
Detalle
IGV por pagar
P/A/C
Contr. Por pagar
Total tributos
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
5,064
7,917
15,742
8,222
3,539
40,485
3,390
4,068
5,085
4,068
3,390
20,001
6,600
6,600
6,600
6,600
6,600
33,000
15,054
18,585
27,427
18,890
13,529
93,486

Flujo de caja
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
20,000
57,100
67,846
116,361
126,733
109,943
90,414
Ventas al contado
Cobranzas ventas al
credito
Otros ingresos
100,000
120,000
150,000
120,000
100,000
120,000
710,000
50,000
110,000
135,000
135,000
110,000
110,000
650,000
Total ingresos
150,000
230,000
285,000
255,000
210,000
230,000
1,360,000
Pago a proveedores
-80,000
-170,000
-185,000
-185,000
-175,000
-165,000
-960,000
Pago al personal
-26,100
-26,100
-26,100
-26,100
-26,100
-58,800
-189,300
-15,054
-18,585
-27,427
-18,890
-13,529
-93,486
-6,800
-8,100
-6,800
-6,100
-6,800
-12,200
-46,800
Total egresos
-112,900
-219,254
-236,485
-244,627
-226,790
-249,529
-1,289,586
Flujo de caja
economico
57,100
67,846
116,361
126,733
109,943
90,414
160,829
57,100
67,846
116,361
126,733
109,943
90,414
160,829
Detalle
Saldo inicial
Ingresos
Egresos
Pago de tributos
Pago de servicios
Otros pagos
Financiamiento
Prestamos obtenidos
Amortizaciones
Intereses
Total financiamiento
FLUJO DE CAJA
FINANCIERO
COMERCIAL AUDAZ S.A.C.

Tabla 1
"COMERCIAL AUDAZ" S.A.C.
PRESUPUESTO DE VENTAS
JULIO 2012-DICIEMBRE 2012
Detalle
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
Total ventas
300,000
350,000
280,000
300,000
380,000
400,000
2,010,000
Ventas al
contado
180,000
210,000
168,000
180,000
228,000
240,000
1,206,000
Ventas al
credito
120,000
140,000
112,000
120,000
152,000
160,000
804,000
Cobranzas
ventas
credito
60,000
130,000
126,000
116,000
136,000
156,000
724,000
Total
cobranzas
240,000
340,000
294,000
296,000
364,000
396,000
1,930,000
Tabla 2
PRESUPUESTO DE COMPRAS
Detalle
Total compas
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
225,000
262,500
210,000
225,000
285,000
300,000
1,507,500
Compras al
contado
135,000
157,500
126,000
135,000
171,000
180,000
904,500
Compras al
credito
90,000
105,000
84,000
90,000
114,000
120,000
603,000
Pagos
compras
credito
45,000
97,500
94,500
87,000
102,000
117,000
543,000
Total pagos
180,000
255,000
220,500
222,000
273,000
297,000
1,447,500
Tabla 3
PLANILLA DE REMUNERACIONES PROYECTADA
Detalle
Sueldo del mes
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
40,000
40,000
40,000
40,000
40,000
40,000
240,000
Gratif.
ONP 13%
Neto a pagar
Essalud
Total tributos
54,500
54,500
5,200
5,200
5,200
5,200
5,200
5,200
31,200
34,800
34,800
34,800
34,800
34,800
89,300
263,300
3600
3600
3600
3600
3600
3600
21,600
8,800
8,800
8,800
8,800
8,800
8,800
52,800
Tabla 4
Tabla 5

PERSONAL Y CONTRIBUCIONES POR PAGAR
Detalle
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
Sueldos a
pagar
34,800
34,800
34,800
34,800
34,800
89,300
263,300
Contrib. a
pagar
8,800
8,800
8,800
8,800
8,800
8,800
52,800

PRESUPUESTO Y GASTOS
OPERATIVOS
Detalle
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
Gastos por
pagar
2,800
6,100
3,800
5,100
8,800
22,200
48,800
Tabla 6
DETERMINACION DEL IGV A PAGAR
Detalle
Ventas
IGV ventas
Compras
IGV Compras
IGV a pagar
Mes de pago
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
254,237
296,610
237,288
254,237
322,034
338,983
1,703,389
45,763
53,390
42,712
45,763
57,966
61,017
306,610
193,051
227,627
181,186
195,000
248,983
273,051
1,318,898
34,749
40,973
32,613
35,100
44,817
49,149
237,402
11,013
12,417
10,098
10,663
13,149
11,868
69,208
7,000
11,013
12,417
10,098
10,663
13,149
64,341
Tabla 7
Tabla 8
DETERMINACION DEL LOS P/A/C

PRESUPUESTO DE TRIBUTOS POR PAGAR
Detalle
Ventas
P/A/C IR
Mes de pago
Detalle
IGV por pagar
P/A/C
Contr. Por
pagar
Total
tributos
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
254,237
296,610
237,288
254,237
322,034
338,983
1,703,389
5,085
5,932
4,746
5,085
6,441
6,780
34,069
5,085
5,932
4,746
5,085
6,441
27,289
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
7,000
11,013
12,417
10,098
10,663
13,149
64,341
3,000
5,085
5,932
4,746
5,085
6,441
30,289
7,000
8,800
8,800
8,800
8,800
8,800
51,000
17,000
24,898
27,149
23,644
24,548
28,390
145,630
Tabla 9
FINANCIAMIENTO
Detalle
Amortizacion
Interes
Total pagos
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Total
60,000
70,000
80,000
90,000
100,000
400,000
15,000
14,000
11,000
10,000
10,000
60,000
75,000
84,000
91,000
100,000
110,000
460,000

FLUJO DE CAJA
Detalle
Saldo inicial
Ingresos
Cobranza de ventas
Venta de terreno
Otros ingresos
Total ingresos
Egresos
Pago a proveedores
Pago al personal
Pago de tributos
Pago de gastos
operativos
Otros pagos
Adquisicion inmueble
Total egresos
Flujo de caja economico
Jul-12
150,000
Aug-12
155,400
Sep-12
99,602
Oct-12
323,353
Nov-12
242,808
Dec-12
165,661
Total
150,000
240,000
340,000
294,000
300,000
296,000
364,000
396,000
1,930,000
300,000
240,000
340,000
594,000
296,000
364,000
396,000
2,230,000
-180,000
-34,800
-17,000
-255,000
-34,800
-24,898
-220,500
-34,800
-27,149
-222,000
-34,800
-23,644
-273,000
-34,800
-24,548
-297,000
-89,300
-28,390
-1,447,500
-263,300
-145,630
-2,800
-6,100
-3,800
-5,100
-8,800
-22,200
-48,800
-400,000
-634,600
-320,798
-286,249
-285,544
-341,148
-436,890
-400,000
-2,305,230
-244,600
174,602
407,353
333,808
265,661
124,770
74,770
-70,000
-14,000
-84,000
-80,000
-11,000
-91,000
-90,000
-10,000
-100,000
-100,000
-10,000
-110,000
400,000
-400,000
-60,000
-60,000
323,353
242,808
165,661
14,770
14,770
Financiamiento
Prestamos obtenidos
Amortizaciones
Intereses
Total financiamiento
400,000
-60,000
-15,000
-75,000
Flujo de caja financiero
155,400
99,602
400,000

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Comercial Santa Rosa SAC.

Comercial Santa Rosa SAC.

Compras del mes

Del mes anterior

Planilla de remuneraciones proyectada

Julio 2012 - Diciembre 2012

Sueldo del mes

Comercial Santa Rosa SAC.

Comercial Santa Rosa SAC.

Determinacion del IGV a pagar

Julio 2012 - Diciembre 2012

Comercial Santa Rosa SAC.

Presupuesto de tributos por pagar

Julio 2012 - Diciembre 2012

IGV por pagar

Contr. Por pagar

Comercial Santa Rosa SAC.

COMERCIAL AUDAZ S.A.C.

Sueldo del mes

"COMERCIAL AUDAZ" S.A.C.

"COMERCIAL AUDAZ" S.A.C.

COMERCIAL AUDAZ S.A.C.

"COMERCIAL AUDAZ" S.A.C.

IGV por pagar

COMERCIAL AUDAZ S.A.C.

"COMERCIAL AUDAZ" S.A.C.

Flujo de caja financiero

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