PLAN FINANCIERO 5 AÑOS ZAPATERIA FRAMERC Pronostico de Ingresos
Enviado por gerardmc1993 • 14 de Marzo de 2019 • Tareas • 5.192 Palabras (21 Páginas) • 114 Visitas
PLAN FINANCIERO 5 AÑOS |
|
|
| |||
ZAPATERIA FRAMERC |
| |||||
Pronostico de Ingresos |
|
|
| |||
| Unidades a vender anual | Precio unitario | Ventas anuales | |||
LOAFTER | 500 | 300.00 | 150,000.00 | |||
MONK STRAP | 350 | 280.00 | 98,000.00 | |||
BOAT | 230 | 420.00 | 96,600.00 | |||
BROGUE | 300 | 500.00 | 150,000.00 | |||
|
|
|
| |||
TOTAL INGRESOS |
|
| 494,600.00 | |||
COSTO DE VENTA |
|
|
| |||
| Margen Esperado |
| Costo de venta anual | |||
LOAFTER | 25% |
| 37,500.00 | |||
MONK STRAP | 30% |
| 29,400.00 | |||
BOAT | 30% |
| 28,980.00 | |||
BROGUE | 25% |
| 37,500.00 | |||
|
|
|
| |||
TOATL COSTO DE VENTA |
|
| 133,380.00 | |||
MANTENIMIENTO |
|
|
| |||
|
|
|
| |||
Factor (%) en capital de inversión | 15% |
|
| |||
|
|
|
| |||
DEPRECIACION |
|
|
| |||
|
|
|
| |||
Número de años | 5 |
|
| |||
|
|
|
| |||
IMPUESTO |
|
|
| |||
|
|
|
| |||
Tasa Anual | 25% |
|
| |||
|
|
|
| |||
INFLACION |
|
|
| |||
|
|
|
| |||
Tasa anual | 2% |
|
| |||
|
|
|
| |||
INCREMENTO PRECIO DE VENTA |
|
|
| |||
|
|
|
| |||
Incremento anual | 2% |
|
| |||
|
|
|
| |||
FINANCIAMIENTO |
|
|
| |||
|
|
|
| |||
Monto del préstamo | 250,000.00 |
|
| |||
Tasa anual | 2.00% |
|
| |||
Plazo | 24 |
|
| |||
Tasa Mensual | 0.17% |
|
| |||
Amortización | 10,633.08 |
|
| |||
Total, a pagar | 255,193.84 |
|
| |||
ESTADO DE RESULTADOS |
|
|
| |||
ZAPATERIA FRAMERC | ||||||
CONSIDERACIONES |
|
|
|
|
| |
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
Incremento anual acumulado precio de venta | 0.00% | 2.00% | 4.00% | 6.00% | 8.00% | |
Incremento anual acumulado gastos | 0.00% | 2.00% | 4.00% | 6.00% | 8.00% | |
|
|
|
|
|
| |
INCOME |
|
|
|
|
| |
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
Ventas |
|
|
|
|
| |
|
|
|
|
|
| |
LOAFTER | 150,000.00 | 153,000.00 | 159,120.00 | 168,667.20 | 182,160.58 | |
MONK STRAP | 98,000.00 | 99,960.00 | 103,958.40 | 110,195.90 | 119,011.58 | |
BOAT | 96,600.00 | 98,532.00 | 102,473.28 | 108,621.68 | 117,311.41 | |
BROGUE | 150,000.00 | 153,000.00 | 159,120.00 | 168,667.20 | 182,160.58 | |
|
|
|
|
|
| |
Total ventas | 494,600.00 | 504,492.00 | 524,671.68 | 556,151.98 | 600,644.14 | |
Costo de Ventas |
|
|
|
|
| |
|
|
|
|
|
| |
LOAFTER | 37,500.00 | 38,250.00 | 39,780.00 | 42,166.80 | 45,540.14 | |
MONK STRAP | 29,400.00 | 29,988.00 | 31,187.52 | 33,058.77 | 35,703.47 | |
BOAT | 28,980.00 | 29,559.60 | 30,741.98 | 32,586.50 | 35,193.42 | |
BROGUE | 37,500.00 | 38,250.00 | 39,780.00 | 42,166.80 | 45,540.14 | |
|
|
|
|
|
| |
Costo de Ventas | 133,380.00 | 136,047.60 | 141,489.50 | 149,978.87 | 161,977.18 | |
Utilidad bruta | 361,220.00 | 368,444.40 | 383,182.18 | 406,173.11 | 438,666.96 | |
TOTAL DE INGRESOS | 361,220.00 | 368,444.40 | 383,182.18 | 406,173.11 | 438,666.96 | |
GASTOS |
|
|
|
|
| |
Gastos de operación |
|
|
|
|
| |
|
|
|
|
|
| |
Ventas y Mercadotecnia | 30,000.00 | 30,600.00 | 31,824.00 | 33,733.44 | 36,432.12 | |
Depreciacion | 6,000.00 | 6,120.00 | 6,240.00 | 6,360.00 | 6,480.00 | |
Seguros | 8,000.00 | 8,160.00 | 8,486.40 | 8,995.58 | 9,715.23 | |
Salarios | 25,000.00 | 25,500.00 | 26,520.00 | 28,111.20 | 30,360.10 | |
Impuestos diversos | 2,500.00 | 2,550.00 | 2,652.00 | 2,811.12 | 3,036.01 | |
Reparacion y Mantenimiento | 1,500.00 | 1,530.00 | 1,560.00 | 1,590.00 | 1,620.00 | |
Suministros | 5,000.00 | 5,100.00 | 5,304.00 | 5,622.24 | 6,072.02 | |
Gastos Administrativos | 1,000.00 | 1,020.00 | 1,060.80 | 1,124.45 | 1,214.40 | |
Intereses | 3,834.54 | 1,359.30 | - | - | - | |
Otros | 1,500.00 | 1,530.00 | 1,591.20 | 1,686.67 | 1,821.61 | |
|
|
|
|
|
| |
Total Gastos operativos | 84,334.54 | 83,469.30 | 85,238.40 | 90,034.70 | 96,751.48 | |
Total Gastos | 84,334.54 | 83,469.30 | 85,238.40 | 90,034.70 | 96,751.48 | |
Impuestos |
|
|
|
|
| |
|
|
|
|
|
| |
ISR | 69,221.36 | 71,243.78 | 74,485.94 | 79,034.60 | 85,478.87 | |
Otros (PTU) | - | - | - | - | - | |
|
|
|
|
|
| |
Total Impuestos | 69,221.36 | 71,243.78 | 74,485.94 | 79,034.60 | 85,478.87 | |
UTILIDAD NETA | 207,664.09 | 213,731.33 | 223,457.83 | 237,103.80 | 256,436.61 | |
BALANCE GENERAL |
|
|
|
|
| |
ZAPATERIA FRAMERC | ||||||
ACTIVOS |
|
|
|
|
|
|
Activos Circulantes | Initial balance | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|
|
|
|
|
|
|
Caja y Bancos | 50,000.00 | 239,901.72 | 283,515.42 | 538,213.25 | 831,677.05 | 1,019,593.66 |
Cuentas por cobrar | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 |
Inventarios | 25,000.00 | 25,000.00 | 25,000.00 | 25,000.00 | 25,000.00 | 25,000.00 |
Otros | 5,000.00 | 5,000.00 | 5,000.00 | 5,000.00 | 5,000.00 | 5,000.00 |
|
|
|
|
|
|
|
Total activos circulantes | 83,000.00 | 272,901.72 | 316,515.42 | 571,213.25 | 864,677.05 | 1,052,593.66 |
Activo Fijo | Initial balance | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|
|
|
|
|
|
|
Edificio | 20,000.00 | 20,000.00 | 20,000.00 | 20,000.00 | 20,000.00 | 20,000.00 |
Terrenos | 10,000.00 | 10,000.00 | 10,000.00 | 10,000.00 | 10,000.00 | 10,000.00 |
Maquinaria | 10,000.00 | 10,000.00 | 10,000.00 | 10,000.00 | 10,000.00 | 10,000.00 |
Depreciacion |
| 6,000.00 | 12,120.00 | 18,360.00 | 24,720.00 | 31,200.00 |
|
|
|
|
|
|
|
Total Activo fijo | 40,000.00 | 34,000.00 | 27,880.00 | 21,640.00 | 15,280.00 | 8,800.00 |
TOTAL ACTIVOS | 123,000.00 | 306,901.72 | 344,395.42 | 592,853.25 | 879,957.05 | 1,061,393.66 |
PASIVOS |
|
|
|
|
|
|
Pasicco corto plazo | Initial balance | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|
|
|
|
|
|
|
Cuentas por pagar | 2,000.00 | 2,000.00 | 2,000.00 | 2,000.00 | 2,000.00 | 2,000.00 |
Otros pasivos | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 |
|
|
|
|
|
|
|
Total Pasivo corto plazo | 2,100.00 | 2,100.00 | 2,100.00 | 2,100.00 | 2,100.00 | 2,100.00 |
Creditos | Initial balance | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|
|
|
|
|
|
|
Largo Plazo | 250,000.00 | 126,237.62 | - | - | - | - |
Otros | 100,000.00 | 200,000.00 | 150,000.00 | 175,000.00 | 225,000.00 | 150,000.00 |
|
|
|
|
|
|
|
Total Creditos | 352,100.00 | 328,337.62 | 152,100.00 | 177,100.00 | 227,100.00 | 152,100.00 |
TOTAL PASIVOS | 252,100.00 | 128,337.62 | 2,100.00 | 2,100.00 | 2,100.00 | 2,100.00 |
CAPITAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Initial balance | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
Capital | 50,000.00 | 50,000.00 | 50,000.00 | 50,000.00 | 50,000.00 | 50,000.00 |
Capital Pagado | 250,000.00 | 250,000.00 | 250,000.00 | 250,000.00 | 250,000.00 | 250,000.00 |
Utilidades acumuladas | - | 207,664.09 | 421,395.42 | 644,853.25 | 881,957.05 | 1,138,393.66 |
|
|
|
|
|
|
|
Total Capital | 300,000.00 | 507,664.09 | 721,395.42 | 944,853.25 | 1,181,957.05 | 1,438,393.66 |
TOTAL PASIVO MAS CAPITAL | 552,100.00 | 636,001.72 | 723,495.42 | 946,953.25 | 1,184,057.05 | 1,440,493.66 |
PROYECCION FLUJO DE EFECTIVOS |
|
|
| |||
ZAPATERIA FRAMERC | ||||||
Actividades de operación | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Total |
|
|
|
|
|
|
|
Utilidad neta | 207,664.09 | 213,731.33 | 223,457.83 | 237,103.80 | 256,436.61 | 1,138,393.66 |
Depreciacion | 6,000.00 | 6,120.00 | 6,240.00 | 6,360.00 | 6,480.00 | 31,200.00 |
|
|
|
|
|
|
|
Total actividades de operación | 213,664.09 | 219,851.33 | 229,697.83 | 243,463.80 | 262,916.61 | 1,169,593.66 |
Activiades de Financiamiento | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Total |
|
|
|
|
|
|
|
Largo Plazo | - 23,762.38 | - 176,237.62 | 25,000.00 | 50,000.00 | - 75,000.00 | - 200,000.00 |
|
|
|
|
|
|
|
Total actividades de financiamiento | - 23,762.38 | - 176,237.62 | 25,000.00 | 50,000.00 | - 75,000.00 | - 200,000.00 |
Cash flow neto | 189,901.72 | 43,613.70 | 254,697.83 | 293,463.80 | 187,916.61 | 969,593.66 |
Saldo inicial | 50,000.00 | 239,901.72 | 283,515.42 | 538,213.25 | 831,677.05 |
|
Saldo Final | 239,901.72 | 283,515.42 | 538,213.25 | 831,677.05 | 1,019,593.66 |
|
CALENDARIO DE AMORTIZACION DEL PRESTAMO | ||||||
ZAPATERIA FRAMERC | ||||||
MONTH | BALANCE | SCHEDULED PAYMENT | PRINCIPAL | INTEREST | ||
250,000.00 | ||||||
1 | 250,000.00 | 10,633.08 | 10,220.18 | 412.90 | ||
2 | 239,779.82 | 10,633.08 | 10,237.06 | 396.02 | ||
3 | 229,542.76 | 10,633.08 | 10,253.97 | 379.11 | ||
4 | 219,288.79 | 10,633.08 | 10,270.90 | 362.17 | ||
5 | 209,017.89 | 10,633.08 | 10,287.87 | 345.21 | ||
6 | 198,730.02 | 10,633.08 | 10,304.86 | 328.22 | ||
7 | 188,425.16 | 10,633.08 | 10,321.88 | 311.20 | ||
8 | 178,103.28 | 10,633.08 | 10,338.92 | 294.15 | ||
9 | 167,764.36 | 10,633.08 | 10,356.00 | 277.08 | ||
10 | 157,408.36 | 10,633.08 | 10,373.10 | 259.97 | ||
11 | 147,035.26 | 10,633.08 | 10,390.24 | 242.84 | ||
12 | 136,645.02 | 10,633.08 | 10,407.40 | 225.68 | ||
13 | 126,237.62 | 10,633.08 | 10,424.58 | 208.49 | ||
14 | 115,813.04 | 10,633.08 | 10,441.80 | 191.27 | ||
15 | 105,371.24 | 10,633.08 | 10,459.05 | 174.03 | ||
16 | 94,912.19 | 10,633.08 | 10,476.32 | 156.76 | ||
17 | 84,435.87 | 10,633.08 | 10,493.62 | 139.45 | ||
18 | 73,942.24 | 10,633.08 | 10,510.96 | 122.12 | ||
19 | 63,431.29 | 10,633.08 | 10,528.31 | 104.76 | ||
20 | 52,902.97 | 10,633.08 | 10,545.70 | 87.37 | ||
21 | 42,357.27 | 10,633.08 | 10,563.12 | 69.96 | ||
22 | 31,794.15 | 10,633.08 | 10,580.57 | 52.51 | ||
23 | 21,213.58 | 10,633.08 | 10,598.04 | 35.04 | ||
24 | 10,615.54 | 10,633.08 | 10,615.54 | 17.53 |
...