Mes 1 Mes 2 Mes 3

Precio 990 1,188 1,188
Ventas (Q) 350,000 280,000 280,000
Ingreso
  ($) 346,500,000 332,640,000 332,640,000
Contado 50% 173,250,000 166,320,000 166,320,000
a 30 días 15% 0 51,975,000 49,896,000
a 60 días
a 90 días 35%
Ingreso
  Mes 173,250,000 218,295,000 216,216,000
Costo Produccion Linea 1 -225.9 -67,770,000 -63,252,000 -63,252,000
Costo
  Produccion Linea 2 -225.9 -11,295,000 0 0
Gtos Venta Var (Comisión) 10% -34,650,000 -33,264,000 -33,264,000
Gtos Venta Fijo -1,000,000 -1,000,000 -1,000,000
GAV -5,000,000 -5,000,000 -5,000,000
Royalty 5% / 3% -17,325,000 -16,632,000 -16,632,000
Egreso
  Mes -137,040,000 -119,148,000 -119,148,000
Saldo mensual 36,210,000 99,147,000 97,068,000
Saldo Acumulado 36,210,000 135,357,000 232,425,000

Auxiliar
Insumos
Costo Unitario Azúcar 18.6
Agua 12.4
Elementos químicos 35.8
Colorantes 25.5
Energía 18.0
Mano de obra directa 115.6
Total Unitario 225.9
Mes 4 Mes 5 Mes 6 Mes 7 Mes 8
1,188 1,188 1,188 1,188 1,188
280,000 364,000 364,000 447,720 447,720
332,640,000 432,432,000 432,432,000 531,891,360 531,891,360
166,320,000 216,216,000 216,216,000 265,945,680 265,945,680
49,896,000 49,896,000 64,864,800 64,864,800 79,783,704

133,402,500 128,066,400 128,066,400 128,066,400 166,486,320

349,618,500 394,178,400 409,147,200 458,876,880 512,215,704
-63,252,000 -67,770,000 -67,770,000 -67,770,000 -67,770,000
0 -14,457,600 -14,457,600 -33,369,948 -33,369,948
-33,264,000 -43,243,200 -43,243,200 -53,189,136 -53,189,136
-1,000,000 -1,000,000 -1,000,000 -1,000,000 -1,000,000
-5,000,000 -5,000,000 -5,000,000 -5,000,000 -5,000,000
-9,979,200 -12,972,960 -12,972,960 -15,956,741 -15,956,741
-112,495,200 -144,443,760 -144,443,760 -176,285,825 -176,285,825
237,123,300 249,734,640 264,703,440 282,591,055 335,929,879
469,548,300 719,282,940 983,986,380 1,266,577,435 1,602,507,314