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  • Concepto 0 1 2 3 4 5

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    The document presents financial data for a company over 5 years. It shows the company's income increasing each year from $1.6 million in year 1 to $4.2 million in year 5. Expenses also increase each year but at a lower rate than income. The cash flow improves each year, going from a negative $895k in year 1 to a positive $1.4 million in year 5. Key metrics like revenue, costs, profits and breakeven points are calculated.

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    The document presents financial data for a company over 5 years. It shows the company's income increasing each year from $1.6 million in year 1 to $4.2 million in year 5. Expenses also increase each year but at a lower rate than income. The cash flow improves each year, going from a negative $895k in year 1 to a positive $1.4 million in year 5. Key metrics like revenue, costs, profits and breakeven points are calculated.

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    © All Rights Reserved
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    10 views2 pages

    Concepto 0 1 2 3 4 5

    Uploaded by

    liza
    The document presents financial data for a company over 5 years. It shows the company's income increasing each year from $1.6 million in year 1 to $4.2 million in year 5. Expenses also increase each year but at a lower rate than income. The cash flow improves each year, going from a negative $895k in year 1 to a positive $1.4 million in year 5. Key metrics like revenue, costs, profits and breakeven points are calculated.

    Copyright:

    © All Rights Reserved
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    of 2

    CONCEPTO 0 1 2 3 4 5

    I. INGRESOS - 1,615,708.32 1,955,007.07 2,365,558.55 2,862,325.85 4,243,783.99

    INGRESOS POR VENTA 1,615,708.32 1,955,007.07 2,365,558.55 2,862,325.85 3,463,414.27

    VALOR RESIDUAL 524,700.51

    RECUPERO DE CAPITAL 255,669.21

    II. EGRESOS (1,450,043.70) (1,670,205.26) (1,930,008.44) (2,236,765.18) (2,756,576.99)

    II.1. INVERSION FIJA AÑO 0 (1,068,648.68)

    II.1.1 INVERSION FIJA TANGIBLE 732,870.00

    II.1.2 INVERSION FIJA INTANGIBLE 96,150.00

    II.1.3 CAPITAL DE TRABAJO 173,307.08 (13,490.71) (14,839.78) (16,323.76) (17,956.13) (19,751.75)

    II.1.4 GASTOS GENERALES 41,451.00

    II.1.5 GASTOS DE SUPERVISION 24,870.60

    II.2. COSTOS DE PRODUCCIÒN (1,318,056.67) (1,485,232.18) (1,678,308.98) (1,901,300.66) (2,158,842.83)

    II.3. GASTOS DE OPERACIÒN (67,800.00) (67,800.00) (67,800.00) (67,800.00) (67,800.00)

    II.4. IMPUESTO A LA RENTA (50,696.33) (102,333.30) (167,575.70) (249,708.39) (510,182.42)

    FLUJO DE CAJA ECONÒMICO (1,068,648.68) 165,664.62 284,801.81 435,550.11 625,560.67 1,487,207.00

    PRESTAMO 173,307.08

    SERVICIO DE DEUDA (53,231.37) (53,231.37) (53,231.37) (53,231.37) (53,231.37)

    ESCUDO FISCAL 8,982.72 7,585.39 5,908.58 3,896.42 1,481.82

    FLUJO DE CAJA FINANCIERO (895,341.60) 121,415.97 239,155.83 388,227.33 576,225.72 1,435,457.45

    inversion 1,068,648.68

    PUNTO DE EQUILIBRIO
    AÑOS
    RUBROS
    1 2 3 4 5

    COSTOS FIJOS. 159,095.27 159,095.27 159,095.27 159,095.27 159,095.27


    DEPRECIACIÒN DE A.F. Y AMORT. INTANG 60,863.90 60,863.90 60,863.90 60,863.90 60,863.90
    GASTOS FINANCIEROS (Pago de prestamo) 53,231.37 53,231.37 53,231.37 53,231.37 53,231.37
    GASTOS ADMINISTRATIVOS 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00
    COSTOS VARIABLES 1,340,856.67 1,508,032.18 1,701,108.98 1,924,100.66 2,181,642.83
    COSTOS DE PRODUCCIÒN 1,318,056.67 1,485,232.18 1,678,308.98 1,901,300.66 2,158,842.83
    GASTOS DE VENTA 22,800.00 22,800.00 22,800.00 22,800.00 22,800.00
    COSTOS TOTALES 1,499,951.93 1,667,127.45 1,860,204.25 2,083,195.93 2,340,738.09
    VENTAS PROMEDIO (Q) 149,000.00 163,900.00 180,290.00 198,319.00 218,150.90
    COSTO VARIABLE UNITARIO (CVu) 9.00 9.20 9.44 9.70 10.00
    PRECIO DE VENTA UNITARIO 10.84 11.93 13.12 14.43 15.88
    PUNTO DE EQUILIBRIO (Q) 86,247 58,338 43,168 33,629 27,077
    PUNTO DE EQUILIBRIO (S/.) 935,237.41 695,860.96 566,407.43 485,365.88 429,883.83

    FLUJO DE CAJA ECONÓMICO Y FINANCIERO

    CONCEPTO 0 1 2 3 4 5

    I. INGRESOS - 1,615,708.32 1,955,007.07 2,365,558.55 2,862,325.85 4,243,783.99

    INGRESOS POR VENTA 1,615,708.32 1,955,007.07 2,365,558.55 2,862,325.85 3,463,414.27

    VALOR RESIDUAL 524,700.51

    RECUPERO DE CAPITAL 255,669.21

    II. EGRESOS (1,450,043.70) (1,670,205.26) (1,930,008.44) (2,236,765.18) (2,756,576.99)

    II.1. INVERSION FIJA AÑO 0 (1,068,648.68)

    II.1.1 INVERSION FIJA TANGIBLE 732,870.00

    II.1.2 INVERSION FIJA INTANGIBLE 96,150.00

    II.1.3 CAPITAL DE TRABAJO 173,307.08 (13,490.71) (14,839.78) (16,323.76) (17,956.13) (19,751.75)

    II.1.4 GASTOS GENERALES 41,451.00

    II.1.5 GASTOS DE SUPERVISION 24,870.60

    II.2. COSTOS DE PRODUCCIÒN (1,318,056.67) (1,485,232.18) (1,678,308.98) (1,901,300.66) (2,158,842.83)

    II.3. GASTOS DE OPERACIÒN (67,800.00) (67,800.00) (67,800.00) (67,800.00) (67,800.00)

    II.4. IMPUESTO A LA RENTA (50,696.33) (102,333.30) (167,575.70) (249,708.39) (510,182.42)

    FLUJO DE CAJA ECONÒMICO (1,068,648.68) 165,664.62 284,801.81 435,550.11 625,560.67 1,487,207.00

    PRESTAMO 173,307.08

    SERVICIO DE DEUDA (53,231.37) (53,231.37) (53,231.37) (53,231.37) (53,231.37)

    ESCUDO FISCAL 8,982.72 7,585.39 5,908.58 3,896.42 1,481.82

    FLUJO DE CAJA FINANCIERO (895,341.60) 121,415.97 239,155.83 388,227.33 576,225.72 1,435,457.45

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