Información brindada por el señor Velásquez Cuadro V.8. VELASQE! "#$#C#%IAS Es&ado de 'anancias ( p)rdidas Del 1 de enero al 31 de diciembre de 1997 (expresado en nuevos soles) VE*$AS+, C#S$# -E VE*$AS Compras 2/ $ILI-A- /$A 0AS$#S -E #%E/ACI1* Aluiler de o!icinas o!icinas3/ #ueldos $/
105,300 15,075
90,225 1",000 21,%00
Depreciaci&n de mauinaria 5/ Amor'iaci&n de as'os pre opera'ivos opera'ivos%/
3,500 250
$ILI-A- #%E/A$IVA %A/$I-AS %A/$I-AS "I*A*CIE/AS *as'os por in'ereses 7/ &ilidad an&es del impues&o a la ren&a +mpues'o a la ren'a $ILI-A- *E$A 1/-rimer semes're. (20,000 x 030) (7,000 x 015) x % $2,300 #eundo semes're. semes're. (30,000 x 030) (10,000 x 015) x % %3,000 2/ (1%2 2$0) x 25 (27 $0) x 75 15,075 3/ 1,500 x 12 1",000 $/ ($00 x 2) 1,000 x 12 21,%00 5 / 4000−5000 2 años
[ ]
6=
1000 4
(15,075)
× 2= 3500
250
7/ %,000 × 27 × 10 1,%20
VELASQE! "#$#C#%IAS Es&ado de cambios en el pa&rimonio ne&o
($3,350) $6,875 (1,%20) $5,255 (13,57%5) 31,%7"5
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Del 1 de enero al 31 de diciembre de 1997 (expresado en nuevos soles) Capi&al social #aldo al 010197 0 Apor'e de capi'al capi'al en e!ec'ivo 50,000 50,000 4eserva leal del perodo 6'ilidad del eercicio #aldo al 31/1297 50,000
/eser2a leal
&ilidades re&enidas 0 0
10,000 10,000
$o&al
0 50,000 (10,000) 0 31,%7"5 31,%7"5 21,%7"5 "1,%7"5
Cuadro V.+3. VELASQE! "#$#C#%IAS alance 'eneral Al 31 de diciembre diciembre de 1997 (expresado en nuevos soles) Ac&i2o Ac&i2o corrien&e Caa8bancos Cuen'as por cobrar 1/ ;a'erias primas $o&al $o&al ac&i2o corrien&e Ac&i2o no corrien&e ;auinaria < euipo Depreciaci&n ac acumulada *as'os pre opera'ivos $o&al $o&al ac&i2o no corrien&e $o&al ac&i2o
95,3"$5 %,195 1,525 103,10$5 ",000 (3,500) 750 5,250 10",35$5
%asi2o -asivo corrien'e ribu'os por paar -r:s'amos
1$,52% $,050
$o&al $o&al pasi2o corrien&e cor rien&e
1",57%
%asi2o no corrien&e -r:s'amos
",100
$o&al $o&al pasi2o pasi 2o
2%,%7%
%a&rimonio ne&o Capi'al social
50,000
4eserva leal 6'ilidades re'enidas
10,000 21,%7"5
$o&al $o&al pasi2o4pa&rimonio pasi 2o4pa&rimonio
10",35$5
1/ =l 50 de las ven'as se des'ina a una empresa ue man'iene un con'ra'o de servidos con la !o'ocopiadora =s'e servicio es paado cada mes pero exis'e un 'iempo de espera de una semana
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A. Ven&as -?inas @oas
%rimer semes&re 7,000 20,000
. Salarios =mpleados (2) Adminis'rador
Se'undo semes&re 10,000 30,000
5es #/ $00 cada uno #/ 1,000
-aados pun'ualmen'e a !in de mes C. "inanciamien&o Capi'al propio -rincipal -erodo de repao 1/ asa de in'er:s 2/
#/ 2%,000 #/ 10,000 $ aBos 20
1/ o a< perodo de racia 2/ #obre el remanen'e de la deuda -. Insumos @oas (millar) Car'ucos de 'in'a Eo'ocopiadoras (2) Fida G'il Falor de resca'e
#/25 #/75 #/ $,000 cada una 2 aBos #/ 500
E. Compras %rimer semes&re @oas (millares) 1%2 Car'ucos de 'in'a 27 Cada car'uco de 'in'a rinde %,000 !o'ocopias ". #&ros 'as&os *as'os de acondicionamien'o Aluiler ;auinaria (2) +mpues'o a la ren'a
Se'undo semes&re 2$0 $0
#/ 1,000 #/ 1,500 mensual mensual #/ $,000 30
CA-/# V. +6 %recios de fo&ocopias %á'ina 7oa
015 030
Cuadro V.+9.
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mensual
Fen'as oas
%,000
9,000
9,000
+*F. 1" Cuadro V.I:. 51-L# -E I*0/ES#S 1 2 3 $ H+I A Fen'as Fen'as mensuales mensuales 'o'ales1/ 1er semes're 7,050 10,500 10,500 10,500 2do semes're 10,500 2/ J Fen'as anuales 105,300 12%,000 12%,000 12%,000 C Fen'as al cr:di'o 3/ 5,250 5,250 5,250 5,250 D +nresos sin +*F $/ 100,050 12%,000 12%,000 12%,000 5,250 = Fen'as con +*F5/ 12$,25$ 1$",%"0 1$",%"0 1$",%"0 E Fen'as al cr:di'o con +*F %/ %,195 %,195 %,195 %,195 * +nresos con +*F7/ 11",059 1$",%"0 1$",%"0 1$",%"0 %,195 ;+8<33=> ;6683> ;6683> ;6683> ;=:@> @ +*F inresos "7 1/ Has ven'as mensuales en el primer semes're. (015 x 7,000)(030x 20,000) 7,050 Has ven'as mensuales en el seundo semes're. (0/15 x 10,000)(030x 30,000) 10,500 2/ J A x 12 excep'o en el aBo 1 en ue es iual a 7,050 x %10,500 x % 3/ C A/2 #in embaro, para el primer aBo, sera la mi'ad de las ven'as del Gl'imo mes (10,500/2 5,250) $/ D' J' 8C'C' 81 5/ = J x 11" %/ E C x 11" 7 / D D x 11" "/ @ D8*
Compras A Eloas J Car'ucos de 'in'a -recios C Eloas D Car'ucos de 'in'a E. $o&al+, ". $o&al mensualB 1/ = (A x C)(J x D) 2/ E =/%
CA-/# V. +@ %rimer semes&re Se'undo semes&re 1%2 2$0 27 $0 25 75 ? <3 @ + < 3+ 9
25 75 =< 333 +< @ 3 3
/es&o de años 2$0 $0 25 75 = <33 3 + <@ 3 3
Cuadro V.+?.
A Fen'as Fen'as ne'as
Cálculo del capi&al de &rabao 1 105,300
2 12%,000
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E Das para recuperar cuen'as por cobrar $/ * Coe!icien'e de exis'encias5/ @ Das para vender exis'encias %/ + -erodo de des!ase 7/ K Coe!icien'e de ro'aci&n "/
1500 1200 3000 $500 "00
1500 1200 3000 $500 "00
1/ =s el promedio de las cuen'as por cobrar del primer aBo. (7,050 10,500) / 2 2/ Fer no'a 3 del Cuadro F1$ 3/ = 8 A/J $/ E 3%0/= 5/ * C/D %/ @ 3%0/* 7/ + E@ "/K 3%0/1 Cuadro V.+ Cambio en el capi&al de &rabao LIQ. 0 1 2 3 $ 1/ A Cambio en el el capi'al de 'rabao 'rabao 1""$ 3%% 1",000 1",000 1",000 (2,250) J =res =resos os 'o'al 'o'ales es (ere (eresos sos por por 1""$ 15,075 "00 "00 "00 insumos) 2/ "00 2,250 2,250 2,250 3/ C Coe!i Coe!icie cien'e n'e de ro'a ro'aci& ci&n n 2,250 $/ D Stock de de capi'al 1/ A D' 8D; =n el aBo de liuidaci&n se recupera 'odo el cambio de capi'al de 'rabao 2/ -ara el primer aBo J (1%2 x 2527 x 75)(2$0 x 25$0 x 75) -ara el res'o de aBos J (2$0 x 25$0 x 75) x 2 porue las compras son semes'rales 3/ C =s'e coe!icien'e se ob'iene del Cuadro F1%, !ila K $/ D J/C
Cuadro V.+8.a. V.+8.a. 51-L# -E C#S$#S 0 1 Cos&os de in2ersión Sin I0V A *as'os pre opera'ivos opera'ivos1/ J Aluiler C *as'os de acondicionamien'o D ;auinaria (!o'ocopiadoras)2/
2,500 1,500 1,000 ",000
2
",000
3
$
LIQ.
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I. *as'os de acondicionamien'o K ;auinaria ;auinaria (!o'ocopiadoras) (!o'ocopiadoras) %/ H 4ecuperaci&n ma 7/ 5. $o&al cos&os in2ersión con I0V8, *. I0V cos&os de in2ersión=,
1,1"0 9,$$0 + 6 < 9 =3 + < 8 =3
3 3
9,$$0 (1,1"0) 8 <6 ? 3 + <6 ? 3
3 3
3 3
(1,1"0) ;+<+83> ;+83>
1/ A JC 2/ D #on dos !o'ocopiadoras cada ma por un valor de #/ $,000 3/ = Falor de resca'e de las m?uinas $/ E AD= 5/* A x 11" %/ K D x 11" 7/H8= x 11" "/ ; *KH 9/ ;8E
Cuadro V.+8.b. V.+8.b. 51-L# -E C#S$#S 3 + 6
9
:
+LIQ.
Cos'os de operaci&n #in +*F A Aluiler Aluiler 1/ 1",000 1",000 1",000 1%,500 J +nsumos2/ 15,075 1",000 1",000 1",000 3/ C -apel 10,050 12,000 12,000 12,000 $/ D in'a 5,025 %,000 %,000 %,000 5 = #alarios / 21,%00 21,%00 21,%00 21,%00 ". $o&al $o&al cos&os de operación sin 3 @ : < ? @ @ < ?3 3 @ < ? 3 3 @ ? , + 3 3 3 I0V? Con +*F * Aluiler 1",000 1",000 1",000 1%,500 7/ @ +nsumos 17,7"9 21,2$0 21,2$0 21,2$0 "/ + -apel 11,"59 1$,1%0 1$,1%0 1$,1%0 9/ K in'a 5,930 7,0"0 7,0"0 7,0"0 L #alarios 21,%00 21,%00 21,%00 21,%00 L. $o&al $o&al cos&os de operación oper ación con 3 @ < 9 8 = ? 3 < 8: 3 ?3 < 8 : 3 @ = < 9 : 3 3 +3, I0V 5. I0V cos&os de operación++, 3 6 < + : 9 < 6 :3 9 < 6 :3 9 < 6 : 3 3 +6, *. I0V e'resos + < 8 = 3 6 < +: : < @ 3 3 9< 6 : 3 9 < 6 :3 ;+83> 1/ Fer Cuadro F", as'os de operaci&n 2/ J CD 3/ -ara el primer aBo C (1%2 x 25)(2$0 x 25) =l primer par:n'esis es as'o realiado en papel en el primer semes're =l seundo par:n'esis es el as'o realiado en papel en el seundo semes're -ara el res'o de aBos C (2$0 x 25 x 2) porue las ven'as aumen'an < las compras semes8 'rales se iualan al seundo semes're del primer aBo $/ -ara el primer aBo D (27 x 75)($0 x 75) Cada par:n'esis represen'a el as'o en car'ucos de 'in'a para los dos semes'res, respec'ivamen'e -ara el res'o de aBos D($0 x 75x2) porue las ven'as aumen'an < las compras de insumos iualan a las del seundo semes're del primer aBo
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9/ K D x 11" 10/ H *@L 11/ ; H8E 12/ ; (del Cuadro F1"a) Cuadro V.+= 51-L# -E C#S$#S 3
+ 6 9 : LIQ A +*F inresos (1",009) (22,%"0) (22,%"0) (22,%"0) (9$5) 2/ J +*F eresos 1,"90 2,71$ $,500 3,2$0 3,2$0 (1"0) C Cr:di'o !iscal 3/ 1,"90 0 0 0 0 :, -. I0V por pa'ar ;+9<:3?> ;+8<+83> ;+=<::3> ;+=<::3> ;+<+6@> 1/ Has ci!ras son ob'enidas del m&dulo de inresos, Cuadro F1$, !ila @ 2/ Has ci!ras son ob'enidas del m&dulo de cos'os, Cuadro F+#b, !ila 3/ C J@ , si es ue D M 0 $/D AJC 1/
Cuadro V.63. Eo'ocopiadora A Falor Falor de aduisici&n aduisici&n J Fida G'il (aBos) C Falor de resca'e D Depreciaci&n 1/
$,000 2 500 1,750
1/ D (A8C)/J
A -rincipal J Am 'i ci&n ci&n1/
Cuadro V.6+. "L# -E "I*A*CIA5IE*$# 0 1 2 3 10,000 (2,500) 7,500 (2,500) (2,500)
$ (2,500)
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+ 6 A Fen'as Fen'as ne'as 105,300 12%,000 2/ J Cos'o de ven'as (15,075) (1",000) 3/ C 6'ilidad bru'a 90,225 10",000 $/ D *as'os enerales ($3,350) ($3,350) 5/ = #ueldos (21,%00) (21,%00) %/ E Aluiler (1",000) (1",000) 7/ * Depreciaci&n Depreciaci&n (3,500) (3,500) "/ @ Amor'iaci&n Amor'iaci&n de as'os pre opera'ivos (250) (250) 97 + 6'ilidad opera'iva $%,"75 %$,%50 10/ L *as'os por in'ereses (2,000) (1,500) 11/ H 6'ilidad an'es de impues'os $$,"75 %3,150 12/ ; +mpues'o a la ren'a (13,$%3) (1",9$5) +9, *. &ilidad despu)s de impues&os 9 + < : + 9 : : <6 3 @ 1/ Has ven'as ne'as son ob'enidas del Cuadro F1$, !ila J 2/ =l valor es ob'enido del Cuadro F1"b, !ila J 3/ C AJ $/ D =E*@ 5/ Hos sueldos son ob'enidos del Cuadro F1"b, !ila = %/ =l aluiler es ob'enido del Cuadro F1"b, !ila A 7/ Ha depreciaci&n se ob'iene del Cuadro F20, !ila D "/ E+ *as'os de acondicionamien'o/$ (ver Cuadro F1"a, !ila C) 9/ + CD 10/ Hos as'os por in'ereses se ob'ienen del Cuadro F21, !ila D 11/ 11/ H +L 12/ ; 03xH 13/ H; 1/
A +nresos1/ J =resos2/ C Cos'os de inversi&n 3/ D Cos'os opera'ivos $/ = Cambio en el capi'al de 'rabao 5/ E -ao de +*F%/ 0. Impues&o a la ren&a del "CE,
9 12%,000 (1",000) 10",000 ($3,350) (21,%00) (1",000) (3,500) (250) %$,%50 (1,000) %3,%50 (19,095) : :< @ @ @
: 12%,000 (1",000) 10",000 ($1,"50) (21,%00) (1%,500) (3,500) (250) %%,150 (500) %5,%50 (19,%95) : @<= @@
Cuadro V.69. "L# -E CAA 3 + 6 9 : LI#. 11",059 1$",%"0 1$",%"0 1$",%"0 %,19 ,195 (12, (12,39 390) 0) (57, (57,3" 3"9) 9) (%9, (%9,10 100) 0) (%0 (%0,"$0 ,"$0)) (59, (59,3$ 3$0) 0) 1,1" 1,1"0 0 (12,390) 0 (",2%0) 0 0 1,1"0 0 (57,3"9) (%0,"$0) (%0,"$0) (59,3$0) 0 (1,""$) (3%%) 0 0 0 2,250 (13, (13,$0 $0%) %) (1", (1",1" 1"0) 0) (19, (19,$$ $$0) 0) (19, (19,$$ $$0) 0) (1,1 (1,125 25)) ;+: 3?9> ;+= 9=@> ;+= 9=@> ;+= 8:@> 3
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%/ =l pao de +*F se ob'iene del Cuadro F19, !ila D 7/ * +mpues'o a la ren'a (ver Cuadro F22, !ila ;) 8 =scudo 'ribu'ario (ver Cuadro F21, !ila =) "/ @ AJ=E* 9/ =l principal se ob'iene del Cuadro F21, !ila A 10/ Ha amor'iaci&n se ob'iene del Cuadro F21 O!ila J 11/ Hos in'ereses se ob'ienen del Cuadro F21, !ila D 12/ =l escudo 'ribu'ario se ob'iene del Cuadro F21, !ila = 13/ ; +KLH 1$/ @; Eemplo V.=.G V.=.G 0rana El 0a2ilán =l #r #u?re a decidido ins'alar una rana e iniciarse en la ac'ividad avcola para lo cual va a u'iliar el dinero ue a recibido como erencia de su 'o #an'iao, euivalen'e a #/ 70,000 =l seBor #u?re 'iene ran can'idad de in!ormaci&n en la cabea pero no sabe c&mo ordenarla para poder decidir si realia o no el neocio An'e es'a si'uaci&n, le pide a
J de 6#P 1,500 30 -ara -ara la admin adminis' is'rac raci&n i&n < comerc comercial ialia iaci ci&n &n a decidi decidido do adui aduirir rir una una o!icin o!icina, a, 'ambi: 'ambi:n n propiedad del seBor or'eBo, cu
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-ara de'erminar los inresos ue recibira el proJ de 6#P 050R el aua ue consumir?n 'iene un cos'o de #/ 002R <, el as necesario en los alpones para calen'ar a los animales represen'a #/ 015 Adem?s, los pollos necesi'an una cama de c?scara de arro en los alpones, as como vacunas < medicinas, medicinas, ue represen'an un cos'o de #/002 < #/ 010 por 3232 pollo, respec'ivamen'e Einalmen'e, se reuieren o'ros as'os ue ascienden a #/ 005 3232 'ambi:n por pollo Hos 'rabaadores en la rana ser?n. un alponero, uien recibira un salario de #/ $00 al mesR un ve'erinario, uien recibira #/ 700 mensualR < un a
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o!icina aduirida =l au'ovalGo de es'os inmuebles al mes de la aduisici&n es de #/ 5,000 < #/ 10,000 10,000,, respec respec'iv 'ivame amen'e n'e Adem? Adem?s, s, la camion camione'a e'a adui aduirid rida a 'iene 'iene s&lo s&lo un aBo de an'iQedad, por lo ue es'ar? sue'a al pao del impues'o al pa'rimonio veicular por dos aBos, el cual asciende al 1 del valor de aduisici&n inclu'ro pao es el correspondien'e al impues'o ex'raordinario de solidaridad (+=#) ue asciende al 2 de la remuneraci&n aseurable de los 'rabaadores en planilla -or Gl'imo, se debe considerar el pao de la C#, por la cual se deposi'a en una ins'i'uci&n bancaria en los meses de maJ =l 'ipo de cambio vien'e es de #/ 35
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Con es'a in!ormaci&n, el seBor ;anuel puede elaborar el !luo de !inanciamien'o ne'o < arearlo al !luo de caa econ&mico para elaborar el !luo de caa !inanciero =s'os se presen'an en los cuadros siuien'es #e supone una vida G'il de 10 aBos m?s un aBo de liuidaci&n Cuadro V.6:. A. %roducción -roducci&n 'o'al -eso promedio de pollo -recio por Siloramo ;erma promedio
25,000 pollos anuales 235 S #/ 32 (sin +*F) 5 de la producci&n bru'a
. 0alpones Can'idad $ Capacidad por alp&n +nsumos 1,000 pollos para la cons'rucci&n1/ Cemen'o #/ 500 Hadrillos #/ 500 ;adera #/200 Cons'ruc'ores 5/ 1,200 >'ros as'os #/ 300 1/ los insumos mencionados son u'iliados en la cons'rucci&n de un alp&n C erreno, o!icina, muebles < euipo erreno >!icina
#/ 5,000 #/ 10 000
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E, #alarios < sueldos *rana *alponero Fe'erinario A!icina
#A $00 mensual #A 700 mensual #A 10 por ornal
#r #u?re #ecre'aria Fendedor 27 #A 900 mensual #A $00 Co!eres (2) 37 mensual #A $50 mensual comisi&n #A 300 mensual (cada uno) 1/ rabaa 15 das al mes, 10 oras al da 2/ Ha comisi&n es 1 sobre las ven'as sin +*F 3/ o se encuen'ran en planilla
* Apor'es < bene!icios *ra'i!icaciones *ra'i!icaciones (2)1/ #euro #ocial +uales a un sueldo o salario +=#2/ mensual 9 de la remuneraci&n remuneraci&n compu'able 2 de la remuneraci&n remuneraci&n compu'able * Apor'es < bene!icios 4en'a de cuar'a ca'eora 3U Compensaci&n por 'iempo de servicios (C#)$7 1/ #on paadas en ulio < diciembre
10 de la ren'a bru'a mensual "33 de la remuneraci&n compu'able
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-rincipal -lao de pao Amor'iaciones Amor'iaciones asa de in'er:s 1/ =l mon'o m?ximo es de #/ 50,000
. Impues&os +mpues'o *eneral a las Fen'as (+*F) Alcabala -a'rimonio veicular 1/ -redial (anual) +mpues'o a la ren'a (anual) @as'a 27 6+ Desde 27 6+ as'a 5$ 6+ ;as de 5$ 6+
=l ue se reuiera para la inversi&n % aBos Eias 10
$asa 1" 3 1 02 15 21 30
Carac&erHs&icas #obre la compra < ven'a de bienes
K +mpues'os asa Carac'ers'icas 2/ Arancel 12 #obre el precio E>J #obre el precio E>J Cos'o de !le'es 2/ 10 1/ #e deber? paar los dos primeros aBos (la camione'a 'iene
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1/ A JCD=E 2/ J (500 x ) x (1;) se mul'iplica por $porue esla can'idad de alpones ue exis'en 3/ C (500 x ) x (1;) $/ D (200 x ) x (1;) 5/ = 1,200 1,200 x ue es el pao pao a los cons'ruc'ores cons'ruc'ores Dado Dado ue se 'ra'a de mano mano de obra no se paa +*F %/ E (300 x ) x (1;) 7/ * 5,000 x (1;) "/ @ 10,000 x (1;) 9/ + 1,000 x (1;) 10/ K 3,000 x (1;) 11/ Ha compra < ven'a de ar'culos usados realiada por personas na'urales o urdicas ue no lleven a cabo ac'ividad empresarial no paa +*F 12/ H sin +*F 1,500 x (1>-) x I #obre el precio E>J del produc'o impor'ado debe ir el pao del seuro < del arancel Adem?s, Adem?s, deber? ser expresado en nuevos soles para incluirlo en el !luo de caa H con +*F H sin +*F x (1;) =l +*F se aplica sobre el precio en nuevos soles, inclu
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3/ E AJCD=
Cuadro V.68. Valor en libros A =uipos de c&mpu'o17 J =di!icios27 C Camione'a3/ D =uipo de de rana$/ = ;uebles de de o!icina5/ E o'al%/
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20,17% 19,552 1",92" 1"30$ 17,%"0 17,05% 1%,$32 15,"0" 15,1"$ 1$,5%0 5,%00 $,200 2,"00 1,$00 0 0 0 0 0 0 5,7%$5 5,12$0 $,$"35 3,"$30 3,2025 2,5%20 1,9215 1,2"10 %$05 0 900 9 :< 8:+
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1/ A Falor inicial (ver Cuadro F2%, !ila A) 8 Depreciaci&n (ver Cuadro F27, !ila A) 2/ J Falor inicial (ver Cuadro F2%, !ila J) 8 Depreciaci&n (ver Cuadro F27, !ila J) 3/ C Falor inicial (ver Cuadro F2%, !ila C) 8 Depreciaci&n (ver Cuadro F27, !ila C) $/ D Falor inicial (ver Cuadro F2%, !ila D) 8 Depreciaci&n (ver cuadro F27, !ila D) 5/ = Falor inicial (ver Cuadro F2%, !ila =) 8 Depreciaci&n (ver Cuadro F27, !ila =) %/ E AJCD= AJCD= Cuadro V.6=. Sueldos ( salarios A. . 0 -. :, Salario Salario 0ra& /emune básico9, ración
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". 0. 7. 8, Se'uro C$S $o&al++, Social,
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10/ #on dos co!eres Como no es'?n en planilla, no reciben ra'i!icaciones ni ninGn o'ro bene!icio social (+-##, C#) 11/@ D=E* Cuadro V.93. 5ódulo de in'resos A -roducci&n de de pollos1/ J ;erma en la producci&n2/ C -roducci&n ne'a de pollos 3/ D -eso promedio en Siloramos = -roducci&n ne'a en Siloramos$/ E -recio promedio sin +*F * o'al inresos sin +*F @ -recio promedio con +*F I. $o&al $o&al in'resos con I0V? . I0V por in'resos 1/Fer Cuadro F2$, !ila A
++3 25,000 (1,250) 23,750 235 55,"13 320 17",%00 37" 6+3<:8 96<+:8
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1/ Fer Cuadro F2$, !ila C, sin +*F 2/ J CD=E* 3/ @ 1,500 x (1arancelcos'o de !le'es) x 'ipo de cambio (ver Cuadro F2$, !ila C < F25, !ilas >, - < I, respec'ivamen'e) respec'ivamen'e) $/ Fer Cuadro F2$, !ila C 5/ Fer Cuadro F2$, !ila C %/ Fer Cuadro F2$, !ila C 7/ Fer Cuadro F2$, !ila C "/ #e deber? amor'iar en cuo'as iuales duran'e die aBos (pues es la duraci&n de los derecos aduiridos) 9/ > AJ@+KLH; AJ@+KLH; 10/ - > (con +*F)80 (sin +*F)
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CA-/# 9+ b 5ódulo de Cos&os de operación + 6 9 : @
Cos&os opera&i 2os 3 ? #in +*F A +nsumosl/ 70,%25 70,%25 70,%25 70,%25 70,%25 70,%25 J -ollos beb:2/ ",750 ",750 ",750 ",750 ",750 ",750 C Alimen'o balanceado 3/ 53,375 53,375 53,375 53,375 53,375 53,375 D *as$/ 3,750 3,750 3,750 3,750 3,750 3,750 = Cama5/ 500 500 500 500 500 500 E Aua E Aua%/ 500 500 500 500 500 500 * Facunas < medicinas 7/ 2500 2500 2500 2500 2500 2500 @ >'ros as'os "/ 1250 1250 1250 1250 1250 1250 + #alarios 0/ 59,"09 59,"09 59,"09 59,"09 59,"09 59,"09 + *alponero %,%"3 %,%"3 %,%"3 %,%"3 %,%"3 %,%"3 K Fe'erinario 11,%95 11,%95 11,%95 11,%95 11,%95 11,%95 L A Comisiones vendedor 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" - Co!eres 7,200 7,200 7,200 7,200 7,200 7,200 1/ A JCD=E*@ 2/J 25,000x035 3/ C 25,000 x 050 x (1arancelcos'o de !le'es) x 'ipo de cambio (ver Cuadro F25, F25, !ilas, ;, < >) $/0 25,000x015 5/ = 25,000x002 %/ E 25,000 x 002 7/* 25,000 x 010 "/@ 25,000x005 9/ + +KLH;>-
7
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70,%25 ",750 53,375 3,750 500 500 2500 1250 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51" 2,$"" 7,200
70,%25 ",750 53,375 3,750 500 500 2500 1250 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51" 2,$"" 7,200
70,%25 ",750 53,375 3,750 500 500 2500 1250 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51" 2,$"" 7,200
70,%25 ",750 53,375 3,750 500 500 2500 1250 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51" 2,$"" 7,200
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6 +mpues'o alcabala 12/ F +mpues'o pa' veicular 13/ V Aluiler camione'a W $o&al cos&os sin +*F1$/ Con +*F X +nsumos15/ -ollos beb: Alimen'o balanceado *as Cama Aua Facunas < medicinas >'ros as'os Y #alarios1%/ *alponero Fe'erinario A
$50
70 1,"00
70 1,"00
1,"00
:@3 +96<:=? +99<:=? +96<:6? "3,33" 10,325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
"3,33" 10,325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
"3,33" 10,325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
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"3,33" 10,325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
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"333" 10,325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
1,"00
"333" 10,325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
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"333" 10325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
"3,33" 10325 %2,9"3 $,$25 590 590 2,950 1,$75 59,"09 %,%"3 11,%95 2,50% 15,03% %,%"3 7,51"
10/ I 4#FV 11 / 0002 x (10,00010,"00) 12/ 6 003 x (5,00010,000) =s'e pao se realia s&lo una ve por la aduisici&n de los ac'ivos ('erreno < o!icina) 13/ F 001 x 7,000 1$/ W A+I 15/ X A x 11" Asimismo 'odos los rubros ue lo con!orman 1%/ Y + -ues'o ue los salarios < sueldos no son ravados con el +*F
Cos&os opera&i2os
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Comisiones vendedor $50 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" 2,$"" Co!eres $50 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 17 AA >'ros as'os as'os U 2590 3770 2520 3700 2520 3700 2520 3700 2520 3700 ;an'enimien'o de alpones 35$ 1,1"0 35$ 1,1"0 35$ 1,1"0 35$ 1,1"0 35$ 1,1"0 ;an'enimien'o de camione'as $2 35$ $2 35$ $2 35$ $2 35$ $2 35$ +mp'o -redial 70 $2 2,12$ $2 2,12$ $2 2,12$ $2 2,12$ $2 +mp'o alcabala 2,12$ 70 2,12$ 2,12$ 2,12$ 2,12$ +mp'o pa' veicular 2,12$ Aluiler camione'a AJ o'al o'al cos'os cos'os con +*FZUU +*FZUU $50 1$5,737 1$%,917 1$5,%%7 1$%,"$7 1$5,%%7 1$%,"$7 1$5,%%7 1$%,"$7 1$5,%%7 1$%,"$7 0 AC +*F cos'os cos'os opera'ivos1UU 13,2$1 13,$21 13,2$1 +9<:6+ D +9<6:+ 13,$21 13,2$1 +9 +9<: <:6+ 6+ +9 +9<6 <6:+ :+ +9 +9<: <:6+ 6+ 17/ AA 4x 11"#x 11"6FVx 11" 1"/ AJ XYAA 19/AC AJ8W Cuadro V.96. A +*< +nresos 1/ 3 + I Vlódulo ie +*F $ 5 % 7 " 9 +3 83,521 J +*F Cos'os Cos'os de +nv +nv < Hi2/ Hi2/ 5%53 832,1$" 2 ;9 832,1$" 832,1$" 832,1$" 832,1$" 832,1$" 832,1$" 832,1$" 83,521 C +*F Cos'os Cos'os opera' opera'ivos3 ivos3// 5%53 13,2$1 832,1$" 832,1$" 13,2$1 13,2$1 13,2$1 13,2$1 13,2$1 13,2$1 13,2$1 0 D Jala Jalanc nce$ e$// 5%5381",907 13,2$1 13,2$1 81",907 81",907 81",907 81",907 81",907 81",907 81",907 83,521 = Cr:di' Cr:di'o o !isc !iscal# al#// 0 0 81",907 81",907 0 0 0 0 0 0 0 E +*F +*F por por pa paar ar:/ :/ 813,25$ 0 0 81",907 81",907 81",907 81",907 81",907 81",907 81",907 81",907 81",907 1/ Has ci!ras son ob'enidas del Cuadro F30 F30 #e presen'an en nea'ivo porue represen'an una deuda 2/ Has ci!ras son son ob'enidas del Cuadro F31a F31a =l =l mon'o correspondien'e a lainversi&n (perodo 0) se presen'a en posi'ivo porue represen'a +*F
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3 + 6 9 : @ ? A -rincipal1/ $3,"1" 87,303 87,303 87,303 87,303 87,303 87,303 J Amor Amor'i'ia aci ci&n &n2/ C 4emanen'e de deuda 3/ $3,"1" 3%,515 29,212 21,909 1$,%0% 7,303 0 D +n'er:s $/ 8$,3"2 83,%52 82,921 82,191 81,$%1 8730 = =scudo 'ribu'ario 5/ %57 5$" $3" 329 219 110 E o'al !inanciamien'o ne'o %/ $3,"1" 811,02" 810,$07 89,7"% 89,1%5 8",5$5 87,92$ 1/ =s el mon'o necesario para cubrir la inversi&n es'imada, considerando un capi'al propio de #/ 70,000. A 113,"1" (Fer cuadro F35, !!la L) 8 70,000 2/ J A/% 3/ C C'8l8J $/ D 010 xC'81 5/ = 015 x D =s impor'an'e considerar en u: 'ramo del impues'o a la ren'a se encuen'ran las u'ilidades para es'imarlo %/ E AJD=
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A Fen'as Fen'as ne'as1/ 17", 17",%0 %00 0 17", 7",%00 %00 17", 17",%0 %00 0 17", 17",% %00 17", 7",%00 %00 . Cos'o de ven'as 2/ 870,%25 870,%25 870,%25 870,%25 870,%25 C #alarios3/ 859,"09 859,"09 859,"09 859,"09 859,"09 -. *as'o man'enimien'o $/ 8300 81,300 8300 81,300 8300 = Depreciaci&n3/ 83,3%5 83,3%5 83,3%5 83,3%5 83,3%5 E Amor'iaci&n permiso marca %/ 8200 8200 8200 8200 8200 * Aluiler de camione'a %/ 81,"00 81,"00 81,"00 81,"00 81,"00 @ Caras !inancieras "/ 8$,3"2 83,%52 82,921 82,191 81,$%1 + 6'ilidad an'es de impues'o a la ren'a 9/ 3",119 37,"50 39,5"0 39,310 $1,0$0 K +mpues'o a la ren'a 10/ 85,71" 85,%77 85,937 85,"97 8%,15% L 6'ilidad ne'a 11/ 32,$01 32,173 33,%$3 33,$13 3$,""$ 1/ =s'as ci!ras se ob'ienen del Cuadro F30, F30, 'ila C K 2/ Fer Cuadro F31b =s la suma de las !ilas J, C, D, =, E, *, @ 3/ Fer Cuadro F31b, !ila + $/ D ;an'enimien'o de camione'a man'enimien'o de alpones Fer Cuadro F31b F31b,, !ilas 4 < 5/Fer Cuadro F27, !ila E
17" 17",%0 ,%00 17", 17",% %00 870,%25 870,%25 859,"09 859,"09 81,300 8300 81,3%5 81,3%5 8200 8200 81,"00 81,"00 8730 0 $2,771 $$,501 8%,$1% 8%,%75 3%,355 37,"2%
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17" 17",%0 ,%00 17" 17",%0 ,%00 17", 7",%00 %00 870,%25 870,%25 870,%25 859,"09 859,"09 859,"09 81,300 8300 81,300 81,3%5 81,3%5 81,3%5 8200 8200 8200 81,"00 81,"00 81,"00 0 0 0 $3,501 $$,501 $3,501 8%,525 8%,%75 8%,525 3%,97% 37,"2% 3%,97%
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C D = E * @ + K
Cos'os Cos'os opera opera 'i'i vos vos3/ Cos'o Cos'o de operac operaci&n i&n$/ 5/ -ao -ao sala salari rios os >'ro >'ross as as'o 'oss%/ Cambio Cambio capi capi'al 'al de 'raba 'rabao o7/ "/ +*F +*F por por paa paar r -ao -ao impu impues es'o 'o a la ren' ren'a a9/ K 4uo 4uo de caa caa econ&m econ&mico ico (EC)10/ L Eluo de !inanciami !inanciamien'o en'o ne'o H Eluo Eluo de de caa caa !ina !inanci nciero ero (ECE)12/
8$5 8$50 1$5 1$5,737 ,737 1$%, 1$%,91 917 7 1$5 1$5,%% ,%%7 81$ 81$%3$7 %3$7 1$5 1$5,%%7 ,%%7 81$% 81$%3$ 3$7 7 1$5, 1$5,%% %%7 7 1$%," $%,"$7 $7 1$5 1$5,%%7 ,%%7 1$% 1$%,"$7 ,"$7 8"333" 8"333" 8"333" 8"333" 8"333" 8"333" 8"333" 8"333" 8"333" 8"333" 59,"09 859,"09 859309 859309 859,"09 859,"09 859,"09 859,"09 859,"09 859,"09 8$50 82,590 83,770 82,520 83,700 82,520 83,700 82,520 83,700 82,520 83,700 8%2,510 13,25$ 1",907 1",907 81",907 81",907 81",907 81",907 81",907 81",907 81",907 8%,375 8%,225 8%375 8%,22% 8%375 8%,52% 8%,%75 8%,525 8%,%75 8%325 113,"1" $53"2 3",%99 39,799 3",7%" 39,799 3",$%" 39,$99 3",$%9 39,$99 3",$%9 $3,"1" 811,02" 810,$07 870,000 3$,35$ 2",292
1 / Fer Cuadro F30, !ila + 2/ Fer Cuadro F31a, !ila > con +*F 3/ C D=E $/ Fer Cuadro F31b, !ila X
89,7"% 30,013
89,1%5 29,%03
8",5$5 31,25$
87,92$ 30,5$$
0 39,$99
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0 39,$99
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%2,510 83321 "2,070 "2,070
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. /esumen =l !luo de caa de un pro
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es'o, debe realiar un es'udio de !ac'ibilidad ue 'iene un cos'o de #/ 2,500 -or o'ro lado, el #r Alc?n'ara conoce alunos da'os relacionados con los cos'os < la inversi&n del pro
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F$ #i una empresa 'iene los siuien'es m&dulos de inresos < cos'os, de'ermine el
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