PPTO X VENTAS CLUB INFANTIL PRESUPUESTO DE VENTAS : INGRESOS POR MENSUALIDADES

DESCRIPCINAo 1. Ao 2. Ao 3. Ao 4. Ao 5. CantidadVr/UnitarioVr/TotalCantidadVr/UnitarioVr/TotalCantidadVr/UnitarioVr/TotalCantidadVr/UnitarioVr/TotalCantidadVr/UnitarioVr/TotalNivel Salacuna TC7$ 8,000$ 20,440,0007.7$ 8,000$ 24,732,4008.47$ 8,000$ 27,205,6409.317$ 8,000$ 29,926,20410.2487$ 8,000$ 32,918,824Nivel Parvulos TC34$ 8,000$ 99,280,00037.4$ 8,000$ 120,128,80041.14$ 8,000$ 132,141,68045.254$ 8,000$ 145,355,84849.7794$ 8,000$ 159,891,433Parvulos MT4$ 4,250$ 6,205,0004.4$ 4,250$ 7,508,0504.84$ 4,250$ 8,258,8555.324$ 4,250$ 9,084,7415.8564$ 4,250$ 9,993,215Nivel Prejardn TC29$ 8,000$ 84,680,00031.9$ 8,000$ 102,462,80035.09$ 8,000$ 112,709,08038.599$ 8,000$ 123,979,98842.4589$ 8,000$ 136,377,987Prejardin MT5$ 4,250$ 7,756,2505.5$ 4,250$ 9,385,0636.05$ 4,250$ 10,323,5696.655$ 4,250$ 11,355,9267.3205$ 4,250$ 12,491,518Nivel Jardn TC26$ 8,000$ 75,920,00028.6$ 8,000$ 91,863,20031.46$ 8,000$ 101,049,52034.606$ 8,000$ 111,154,47238.0666$ 8,000$ 122,269,919Jardn MT4$ 4,250$ 6,205,0004.4$ 4,250$ 7,508,0504.84$ 4,250$ 8,258,8555.324$ 4,250$ 9,084,7415.8564$ 4,250$ 9,993,215totales 109$ 294,281,250119.9$ 356,080,313131.89$ 391,688,344145.079$ 430,857,178159.5869$ 473,942,896

PPTO COSTO VENTASCLUB INFANTILPRESUPUESTO COSTO DE VENTAS

DESCRIPCINAO 1AO 2AO 3AO 4AO 5No. MensualidadesVr. / mensualidadVr. Total No. MensualidadesVr. / mensualidadVr. Total No. MensualidadesVr. / mensualidadVr. Total No. MensualidadesVr. / mensualidadVr. Total No. MensualidadesVr. / mensualidadVr. Total SALACUNA TC84$ 160,000$ 13,440,00089$ 160,000$ 14,240,00094$ 160,000$ 15,040,00099$ 160,000$ 15,840,000104$ 160,000$ 16,640,000PARVULOS TC408$ 160,000$ 65,280,000413$ 160,000$ 66,080,000418$ 160,000$ 66,880,000423$ 160,000$ 67,680,000428$ 160,000$ 68,480,000PARVULOS MT48$ 85,000$ 4,080,00053$ 85,000$ 4,505,00058$ 85,000$ 4,930,00063$ 85,000$ 5,355,00068$ 85,000$ 5,780,000PREJARDIN TC348$ 160,000$ 55,680,000353$ 160,000$ 56,480,000358$ 160,000$ 57,280,000363$ 160,000$ 58,080,000368$ 160,000$ 58,880,000PREJARDIN MT60$ 85,000$ 5,100,00065$ 85,000$ 5,525,00070$ 85,000$ 5,950,00075$ 85,000$ 6,375,00080$ 85,000$ 6,800,000JARDIN TC312$ 160,000$ 49,920,000317$ 160,000$ 50,720,000322$ 160,000$ 51,520,000327$ 160,000$ 52,320,000332$ 160,000$ 53,120,000JARDIN MT48$ 85,000$ 4,080,00053$ 85,000$ 4,505,00058$ 85,000$ 4,930,00063$ 85,000$ 5,355,00068$ 85,000$ 5,780,000SUBTOTAL 1308$ 193,500,000$ 197,550,000$ 201,600,000$ 205,650,000$ 209,700,000

PPTO MANO OBRA

CLUB INFANTILPRESUPUESTO COSTO MANO DE OBRADESCRIPCION DEL CARGOREMUNERACION MENSUALREMUNERACION ANUALPRESTACIONES SOCIALESPRIMER AOSEGUNDO AOTERCER AOCUARTO AOQUINTO AO12345DOCENTE DE SALACUNA$ 616,000$ 7,392,000$ 4,435,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200DOCENTE DE PARVULOS$ 616,000$ 7,392,000$ 4,435,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200DOCENTE DE PREJARDIN$ 616,000$ 7,392,000$ 4,435,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200DOCENTE DE JARDIN$ 616,000$ 7,392,000$ 4,435,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200ECONOMA$ 616,000$ 7,392,000$ 4,435,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200$ 11,827,200AUXILIAR DE SERVICIOS GENERALES$ 308,000$ 3,696,000$ 2,217,600$ 5,913,600$ 5,913,600$ 5,913,600$ 5,913,600$ 5,913,600COORDINADORA (medio tiempo)$ 308,000$ 3,696,000$ 2,217,600$ 5,913,600$ 5,913,600$ 5,913,600$ 5,913,600$ 5,913,600Subtotal0$ 44,352,000$ 26,611,200$ 70,963,200$ 70,963,200$ 70,963,200$ 70,963,200$ 70,963,200

COSTOS MATERIALES DE PRODCLUB INFANTILCOSTO DE MATERIALESMATERIALUNIDAD DE MEDIDACANTIDADCOSTO UNITARIOTOTAL AO1A. Material didactico$ 0RompecabezasUnidad27$ 12,000$ 324,000ArmatodosUnidad15$ 25,000$ 375,000Loterias Unidad27$ 18,000$ 486,000AbacosUnidad10$ 12,000$ 120,000ArosUnidad35$ 2,000$ 70,000Titiritero Unidad1$ 80,000$ 80,000BalonesUnidad30$ 2,500$ 75,000SogasUnidad30$ 1,500$ 45,000ColchonetasUnidad6$ 70,000$ 420,000Subtotal $ 1,995,000MATERIALES INDIRECTOSAulasAgendasUnidad 7$ 15,000$ 105,000Esferoscaja x 1210$ 6,000$ 60,000Lapicescaja x 1210$ 3,600$ 36,000Marcadores borrablescaja x 63$ 9,000$ 27,000Marcadores permanentescaja x 62$ 7,200$ 14,400Borradores para tableroUnidad 7$ 3,000$ 21,000Resma papel cartaresma10$ 12,500$ 125,000Resma papel oficioresma8$ 8,500$ 68,000PeganteCaja x 610$ 6,000$ 60,000Restaurante$ 0Mercado de grano prmedio mensual12$ 280,000$ 3,360,000Mercado de plaza prmedio mensual12$ 550,000$ 6,600,000

Subtotal `subtotal$ 10,476,400COSTO DE SERVICIOSServicio de aguaMts 3286$ 2,635$ 753,610Servicio de alcantarilladoConsumo bsico12$ 1,800$ 21,600Energa elctricaKw- hora165$ 448$ 73,973Alumbrado pblicoCargo fijo12$ 5,200$ 62,400AseoCargo fijo12$ 24,500$ 294,000B.Gas naturalMts 3325$ 1,600$ 520,000TelfonoPrmedio12$ 32,000$ 384,000TeveclaveCargo fijo12$ 23,000$ 276,000ArriendoMensual12$ 1,300,000$ 15,600,000Mantenimiento de equiposTrimestral4$ 35,000$ 140,000sub total$ 18,125,583TOTAL$ 30,596,983

193500000$ 30,596,983

C.

GASTOS X DEPRECIACIONCLUB INFANTILGASTOS POR DEPRECIACION ACTIVOS DE PRODUCCION

ACTIVOVIDA UTILCOSTO ACTIVODEPRECIACION ANUALAO 1AO 2AO 3AO 4AO 5Computador5$ 1,200,000$ 240,000$ 240,000$ 240,000$ 240,000$ 240,000Impresora multifuncional5$ 600,000$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000Estabilizador5$ 125,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000Televisor5$ 750,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000Videovid5$ 250,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000Telfono5$ 110,000$ 22,000$ 22,000$ 22,000$ 22,000$ 22,000Grabadora5$ 45,000$ 9,000$ 9,000$ 9,000$ 9,000$ 9,000Mesas, sillas, escritorios5$ 2,350,000$ 470,000$ 470,000$ 470,000$ 470,000$ 470,000Nevera10$ 850,000$ 85,000$ 85,000$ 85,000$ 85,000$ 85,000Filtro de agua5$ 1,200,000$ 240,000$ 240,000$ 240,000$ 240,000$ 240,000Subtotal $ 1,411,000

Estados FinancierosCLUB INFANTIL ESTADO DE RESULTADOS

VENTASAO 1AO 2AO 3AO 4AO 5Ventas294281250$ 323,709,375$ 356,080,313$ 391,688,344$ 430,857,178Costo de Ventas Operacionales $ 224,096,983$ 246,506,681$ 271,157,349$ 298,273,084$ 328,100,393Utilidad de Ventas70184267.1577202693.8784922963.2593415259.58102756785.5Gastos Administracion$ 70,963,200$ 78,059,520$ 85,865,472$ 94,452,019$ 103,897,221Gastos Ventas20000002200000242000026620002928200Utilidad Antes de ImpuestoImpuesto de Renta0000Utilidad a Distribuir