APLICACIÓN PRACTICA DEL FLUJO DE CAJA ECONOMICO Y FLUJO DE CAJA FINANCIERO El Gerente Financiero de la empresa DOS MUNDOS SAC., desea realizar un Flujo de Caja para el período de Julio 2012 a Diciembre 2012. Para esto elabora ciertos supuestos o estimaciones estimaciones previos siguientes :
A).- PRESUPUESTO DE VENTAS.Por el Período Julio - Diciembre 2012, la empresa espera tener las sigui entes ventas. Cabe considerar que la empresa tiene como política efectuar la venta de sus productos asi : * 50% al contado. * 50% al crédito. De este monto, el 50% se cobra en el mismo mes, en tanto que el 50% restante o saldo se cobra en el mes siguiente.
D ES AR RO LL O :
RAZON SOCIAL : DOS MUNDO S.A.C. PRESUPUESTO DE VENTA PROYECTADO DE JULIO 2012 - DICIEMBRE 2012 MES VENTAS AL VENTAS AL CREDITO SALDO CONTADO VENTAS COBRANZAS RESTANTE Jul-10 100,000.00 50,000.00 100,000.00 50,000.00 Aug-10 120,000.00 60,000.00 120,000.00 110,000.00 Sep-10 75,000.00 150,000.00 150,000.00 135,000.00 Oct-10 120,000.00 60,000.00 120,000.00 135,000.00 Nov-10 100,000.00 50,000.00 100,000.00 110,000.00 Dec-10 120,000.00 120,000.00 110,000.00 60,000.00 TOTAL 710,000.00 710,000.00 650,000.00
B).- PRESUPUESTO DE COMPRAS.De acuerdo al Presupuesto de V entas, la empresa requiere efectuar las siguientes compras de mercaderías. Al efecto se sabe que el 50% de las compras se efectúan al contado y en relación al otro 50% los proveedores otorgan un crédito a 30 días.
RAZON SOCIAL : DOS MUNDO S.A.C. PRESUPUESTO DE COMPRAS PROYECTADO DE JULIO 2012 - DICIEMBRE 2012 MES COMPRAS PAGOS A PROVEEDORES TOTAL DEL MES DEL MES MES ANTERIOR COBRANZA Jul-10 160,000.00 80,000.00 80,000.00 Aug-10 180,000.00 90,000.00 80,000.00 170,000.00 Sep-10 190,000.00 95,000.00 90,000.00 185,000.00 Oct-10 180,000.00 90,000.00 95,000.00 185,000.00 Nov-10 170,000.00 85,000.00 90,000.00 175,000.00 Dec-10 160,000.00 80,000.00 85,000.00 165,000.00 TOTAL 1,040,000.00 520,000.00 440,000.00 960,000.00
TOTAL VENTA 200,000.00 240,000.00
300,000.00 240,000.00 200,000.00 240,000.00
1,420,000.00
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C).- PRESUPUESTO DEL PERSONAL .Los sueldos del personal equivalen a S/. 30,000.00 mensuales. De este modo se efectúan los descuentos de ley. Para efectos prácticos sólo se considera que el personal pertenece al régimen del sistema nacional de pensiones - ONP con la tasa del 13% más no la retención del Impuesto a la Renta de 5ta. Categoría y el Aporte de la empresa al ESALUD con el 9% del sueldo total.
RAZON SOCIAL : DOS MUNDO S.A.C. PLANILLA DE REMUNERACIONES REMUNERACIONES PROYECTADA JULIO 2012 - DICIEMBRE DICIEMBRE 2012 MES SUELDO GRATIFIC. SUELDO ONP DEL MES TOTAL 13% Jul-10
30,000.00
30,000.00
3,900.00
Aug-10
30,000.00
30,000.00
3,900.00
Sep-10
30,000.00
30,000.00
3,900.00
Oct-10
30,000.00
30,000.00
3,900.00
Nov-10
30,000.00
30,000.00
3,900.00
Dec-10
30,000.00
30,000.00
60,000.00
7,800.00
TOTAL
180,000.00
30,000.00
210,000.00
27,300.00
NETO A PAGAR 26,100.00 26,100.00 26,100.00 26,100.00 26,100.00 52,200.00 182,700.00
Del cuadro anterior, tenemos que el presupuesto del personal y de las contribuciones sociales seria : RAZON SOCIAL : DOS MUNDO S.A.C. PRESUPUESTO DE PERSONAL Y CONTRIBUCIONES POR PAGAR DE JULIO 2012 - DICIEMBRE 2012 MES SUELDOS CONTRIBUCION A PAGAR A PAGAR Jul-10
26,100.00
Aug-10
26,100.00
6,600.00
Sep-10
26,100.00
6,600.00
Oct-10
26,100.00
6,600.00
Nov-10
26,100.00
6,600.00
Dec-10
52,200.00
6,600.00
TOTAL
182,700.00
33,000.00
D).- PRESUPUESTO DE GASTOS OPERATIVOS .Los gastos operativos de la empresa son cancelados al contado. De los resultados anteriores se estima que éstos serán :
PRESUPUESTO DE GASTOS OPERATIVOS DE JULIO 2012 - DICIEMBRE 2012 MES GASTOS OPERATIVOS Jul-10 6,800.00
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E).- PRESUPUESTO DE IGV Y PAGO A CUENTA DEL IMPUESTO A LA RENTA POR PAGAR DE JULIO 2012 - DICIEMBRE 2012.-
I.G.V.RAZON SOCIAL : DOS MUNDO S.A.C. DETERMINACION DEL IGV A PAGAR DE JULIO 2012 - DICIEMBRE 2012 MES VENTAS IGV COMPRAS VENTAS
IGV COMPRAS
IGV A PAGAR
Jul-10
1 6 8 ,0 6 7
3 1 ,93 3
14 0,168
26,632
5,301
Aug-10
2 0 1 ,6 8 1
3 8 ,3 19
1 5 8 ,0 6 7
30,033
8,287
Sep-10
2 5 2 ,1 0 1
4 7 ,8 99
1 6 5 ,3 7 8
31,422
16,477
Oct-10
2 0 1 ,6 8 1
3 8 ,3 19
156,387
29,713
8,606
Nov-10
1 6 8 ,0 6 7
3 1 ,9 3 3
14 8 ,57 1
28,229
3,704
Dec-10
2 0 1 ,68 1
3 8 ,3 19
1 4 4 ,7 0 6
27,494
10,825
TOTAL
1,193,277
226,723
913,277
173,523
53,200.00
P/A/C. ( PAGO A CUENTA DEL IMPUESTO A LA RENTA ).RAZON SOCIAL : DOS MUNDO S.A.C. DETERMINACION DE LOS P/A/C. DE JULIO 2012 - DICIEMBRE 2012 MES VENTAS P/A/C. 2% MES IMPTO. RENTA DE PAGO Jul-10
1 6 8 ,0 6 7
3 ,3 6 1
Aug-10
2 0 1 ,6 8 1
4 ,0 3 4
3,361
Sep-10
2 5 2 ,1 0 1
5 ,0 4 2
4,034
Oct-10
2 0 1 ,6 8 1
4 ,0 3 4
5,042
Nov-10
1 6 8 ,0 6 7
3 ,3 6 1
4,034
Dec-10
2 0 1 ,68 1
4 ,0 3 4
3,361
TOTAL
1,193,277
23,866
19,832
NOTA : Como la empresa recien recien se constituyó en el año 2012, los pagos a cuenta del Impuesto a la Renta es con el método del 2% de los Ingresos Netos mensuales.
RAZON SOCIAL : DOS MUNDO S.A.C. PRESUPUESTO DE TRIBUTOS POR PAGAR DE JULIO 2012 - DICIEMBRE 2012 MES IGV P/A/C. 2% CONTRIBUCION TOTAL POR PAGAR IMPTO. RENTA POR PAGAR TRIBUTOS
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TOTAL
42,375
19,832
33,000
95,207
F).- FINANCIAMIENTO .La empresa obtendrá un préstamo de S/. 400.000.00 para la compra de un edificio para su sede administrativa. Este préstamo será pagado en 05 meses, a partir del mes Agosto del 2012
RAZON SOCIAL : DOS MUNDO S.A.C. FINANCIAMIENTO DE JULIO 2012 - DICIEMBRE 2012 MES AMORTIZACION INTERESES TOTAL BANCARIOS PAGO Jul-10 PERIODO DE GRACIA Aug-10 60,000 15,000 75,000 Sep-10 70,000 14,000 84,000 Oct-10 80,000 11,000 91,000 Nov-10 90,000 10,000 100,000 Dec-10 100,000 10,000 110,000 TOTAL 60,000 460,000
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ESSALUD 9%
TOTAL TRIBUTOS
2,700.00
6,600.00
2,700.00
6,600.00
2,700.00
6,600.00
2,700.00
6,600.00
2,700.00
6,600.00
5,400.00
13,200.00
18,900.00
46,200.00
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MES DE PAGO 5,301 8,287 16,477 8,606 3,704
42,375
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RAZON SOCIAL :
FLUJO DE CAJA ECONOMICO PROYECTADO : JULIO 2012 201 2 DETALLE SALDO INICIAL
Jul-12 20,000.00
Aug-12 57,100.00
Sep-12 67,638
1 0 0 , 0 0 0 .0 0 5 0 , 0 0 0 .0 0
1 2 0 , 0 0 0 .0 0 1 1 0 , 0 0 0 .0 0
150,000.00 135,000.00
150,000.00
230,000.00
285,000.00
8 0 , 0 0 0 .0 0 2 6 , 1 0 0 .0 0
1 7 0 , 0 0 0 .0 0 2 6 , 1 0 0 .0 0
185,000.00 26,100.00
15,262
18,921
6 , 8 0 0 .0 0
8 , 1 0 0 .0 0
6,800.00
112,900.00 57,100.00
219,462 67,638
236,821.00 115,817
INGRESOS : VENTAS AL CONTADO COBRANZAS VENTAS AL CREDITO OTROS INGRESOS TOTAL INGRESOS
EGRESOS : PAGO A PROVEEDORES PAGO AL PERSONAL PAGO DE TRIBUTOS PAGO DE SERVICIOS OTROS PAGOS
TOTAL EGRESOS
FLUJO DE CAJA ECONOMICO FINANCIAMIENTO PRESTAMO OBTENIDO BANCARIO AMORTIZACION INTERESES
TOTAL FINANCIAMIENTO FLUJO DE CAJA FINANCIERO
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DOS MUNDO S.A.C.
- DICIEMBRE 2012 Oct-12 115,817
Nov-12 125,498
Dec-12 108,358
TOTAL 20,000.00
120,000.00
135,000.00
1 0 0 , 0 0 0 .0 0 1 1 0 , 0 0 0 .0 0
1 2 0 , 0 0 0 .0 0 1 1 0 , 0 0 0 .0 0
7 1 0 , 0 0 0 .0 0 6 5 0 , 0 0 0 .0 0
255,000.00
210,000.00
230,000.00
1,360,000.00
185,000.00 26,100.00
1 7 5 , 0 0 0 .0 0 2 6 , 1 0 0 .0 0
1 6 5 , 0 0 0 .0 0 5 2 , 2 0 0 .0 0
9 6 0 , 0 0 0 .0 0 1 8 2 , 7 0 0 .0 0
28,119
19,240
13,665
95,207.00
6,100.00
6 , 8 0 0 .0 0
1 2 , 2 0 0 .0 0
4 6 , 8 0 0 .0 0
245,319 125,498
227,140.00 108,358
243,065.00 95,293
1,284,707 95,293.00 (Saldo neto de caja)
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RAZON SOCIAL :
FLUJO DE CAJA FINANCIERO FINANCIERO PROYECTADO : JULIO 2012 - DICI DETALLE SALDO INICIAL
Jul-12 20,000.00
Aug-12 457,100.00
Sep-12 392,638
100,000.00 50,000.00
120,000.00 110,000.00
150,000.00 135,000.00
150,000.00
230,000.00
285,000.00
80,000.00 26,100.00 6,800.00
170,000.00 26,100.00 15,262 8 , 1 0 0 .0 0
185,000.00 26,100.00 18,921 6,800.00
112,900.00 57,100.00
219,462 467,638
236,821.00 440,817
-60,000.00 -15,000.00
-70,000.00 -14,000.00
-75,000.00 392,638
-84,000.00 356,817
INGRESOS : VENTAS AL CONTADO COBRANZAS VENTAS AL CREDITO OTROS INGRESOS TOTAL INGRESOS
EGRESOS : PAGO A PROVEEDORES PAGO AL PERSONAL PAGO DE TRIBUTOS PAGO DE SERVICIOS OTROS PAGOS
TOTAL EGRESOS FLUJO DE CAJA ECONOMICO
FINANCIAMIENTO PRESTAMO OBTENIDO BANCARIO AMORTIZACION INTERESES
400,000.00
TOTAL FINANCIAMIENTO FLUJO DE CAJA FINANCIERO
400,000.00 457,100.00
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DOS MUNDO S.A.C.
EMBRE 2012 Oct-12 356,817
Nov-12 275,498.00
Dec-12 158,358.00
TOTAL 20,000.00
120,000.00 135,000.00
100,000.00 110,000.00
120,000.00 110,000.00
710,000.00 650,000.00
255,000.00
210,000.00
230,000.00
1,360,000.00
185,000.00 26,100.00 2 8 ,1 1 9 6,100.00
175,000.00 26,100.00 1 9 ,2 4 0 6,800.00
165,000.00 52,200.00 1 3 ,6 6 5 12,200.00
960,000.00 182,700.00 95,207.00 46,800.00
245,319 366,498
227,140.00 258,358
243,065.00 145,293
1,284,707 95,293.00
-80,000.00 -11,000.00
-90,000.00 -10,000.00
-100,000.00 -10,000.00
-91,000.00 275,498
-100,000.00 158,358
-110,000.00 35,293
400,000.00 -400,000.00 -60,000.00 -460,000.00 35,293.00 SALDO NETO DE CAJA MES SIGUIENTE.
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