Flujo de Caja Sebastian SA
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PERIODO ENERO JUNIO 2012 1 saldo de caja ### 2 Saldo Clientes 12/31/2011 ### Ventas Nov. ### Ventas Dic. ### 3 Saldo Proveedores 12/31/2011 ### Compras Nov. ### Compras Dic. ### 4 Ganancias No Distriuida 12/31/2011 ### 5 Ventas Estimadas 2012 Enero Junio Enero ### Febrero ### Marzo ### Abril ### Mayo ### Junio ### 6 Compras Estimadas 2012 Enero Junio Enero ### Febrero ### Marzo ### Abril ### Mayo ### Junio ### 7 POLITICA DE VENTAS CONTADO 60% CREDITO 30 DIAS 25% CREDITO 60 DIAS 15% 8 POLITICA DE COMPRAS CONTADO 30% CREDITO 30 DIAS 40% CREDITO 60 DIAS 30% 9 Prestamo Bancario Jan-12 ### Amortización Trimestral ### tasa de interes 22%
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Transcript of Flujo de Caja Sebastian SA
datosPERIODOENEROJUNIO20121saldo de caja125,000.00
2Saldo Clientes12/31/11252,900.00Ventas Nov.390,000.00Ventas Dic.486,000.00
3Saldo Proveedores12/31/11314,000.00Compras Nov.300,000.00Compras Dic.320,000.00
4Ganancias No Distriuidas12/31/11960,000.00
5Ventas Estimadas 2012Enero Junio
Enero480,000.00Febrero495,000.00Marzo490,000.00Abril500,000.00Mayo510,000.00Junio520,000.00
6Compras Estimadas 2012Enero Junio
Enero310,000.00Febrero300,000.00Marzo325,000.00Abril330,000.00Mayo350,000.00Junio340,000.00
7POLITICA DE VENTASCONTADO60%CREDITO 30 DIAS25%CREDITO 60 DIAS15%
8POLITICA DE COMPRASCONTADO30%CREDITO 30 DIAS40%CREDITO 60 DIAS30%
9Prestamo BancarioJan-12300,000.00Amortizacin Trimestral25,000.00tasa de interes22%
10Pago de Dividendos mensual40%S/ Ganancias no distribuidas384,000.00
11Gastos de AdministracionanualSueldos240,000.00140,000.002000002000126000Alquileres84,000.0042,000.007000Mantenimiento24,000.0012,000.002000Electricidad12,000.006,000.001000Papeleria16,150.008,075.001345.8333333333Prestaciones42%100,800.0050,400.008,400.00gastos generales60,000.0030,000.005,000.00suscripciones12,000.006,000.001,000.00
12Gastos de Ventaanualcomisiones0.05anuales149,750.0074,875.0012,479.17prestaciones sobre venta42%s. ventas1257900628950104825Publicidad1.00%s. ventasPropaganda9,600.00anualesVarios3.50%s. ventasPrestaciones42%
13pago de Energia de Dic.11290.00
14Iva de Diciembre 201115,000.00
15IGSS de Diciembre 20115,000.00
integracion VtasEMPRESA SEBASTIAN, S.A.
CONTADOCREDITO 30CREDITO 60TOTAL CREDITOIVAMESVENTAS60%25%15%40%12%
ENERO480,000.00288,000.00120,000.0072,000.00192,000.0057,600.00FEBRERO495,000.00297,000.00123,750.0074,250.00198,000.0059,400.00MARZO490,000.00294,000.00122,500.0073,500.00196,000.0058,800.00ABRIL500,000.00300,000.00125,000.0075,000.00200,000.0060,000.00MAYO510,000.00306,000.00127,500.0076,500.00204,000.0061,200.00JUNIO520,000.00312,000.00130,000.0078,000.00208,000.0062,400.002,995,000.001,797,000.00748,750.00449,250.001,198,000.00359,400.00
cxcobrarINTEGRACION DE CUENTAS POR COBRARDIASDIAS25%15%NOVIEMBRE390,000.003097,500.006058,500.00DICIEMBRE486,000.0030121,500.006072,900.00MESESEneroFebreroMarzoAbrilMayoJunioTOTALESNoviembre58,500.0058,500.00Diciembre121,500.00121,500.00480,000.00Enero72,900.0072,900.00495,000.00Febrero120,000.0072,000.00192,000.00490,000.00Marzo123,750.0074,250.00198,000.00500,000.00Abril122,500.0073,500.00196,000.00510,000.00Mayo125,000.0075,000.00200,000.00520,000.00Junio127,500.00127,500.000.00.0180,000.00192,900.00195,750.00196,750.00198,500.00202,500.001,166,400.00
COMPRASINTEGRACION DE COMPRAS30 DIAS60 DIASTOTALCONTADOCREDITOCREDITOCREDITOIVACOMPRAS30%40%30%70%12%ENERO310,000.0093,000.00124,000.0093,000.00217,000.0037,200.00FEBRERO300,000.0090,000.00120,000.0090,000.00210,000.0036,000.00MARZO325,000.0097,500.00130,000.0097,500.00227,500.0039,000.00ABRIL330,000.0099,000.00132,000.0099,000.00231,000.0039,600.00MAYO350,000.00105,000.00140,000.00105,000.00245,000.0042,000.00JUNIO340,000.00102,000.00136,000.00102,000.00238,000.0040,800.00
1,955,000.00586,500.00782,000.00586,500.001,368,500.00234,600.00
cxpagarINTEGRACION DE CUENTAS POR PAGAR40%30%NOVIEMBRE300,000.0030120,000.006090,000.00DICIEMBRE320,000.0030128,000.006096,000.00MESESEneroFebreroMarzoAbrilMayoJunioTOTALESNoviembre90,000.0090,000.00Diciembre128,000.00128,000.00310,000.00Enero96,000.0096,000.00300,000.00Febrero124,000.0093,000.00217,000.00325,000.00Marzo120,000.0090,000.00210,000.00330,000.00Abril130,000.0097,500.00227,500.00350,000.00Mayo132,000.0099,000.00231,000.00340,000.00Junio140,000.00140,000.000.0218,000.00220,000.00213,000.00220,000.00229,500.00239,000.001,339,500.00
INT.IVAENEROFEBREROMARZOABRILMAYOJUNIOTOTALIva Compras37,200.0036,000.0039,000.0039,600.0042,000.0040,800.00234,600.00Iva Ventas57,600.0059,400.0058,800.0060,000.0061,200.0062,400.00359,400.00
PAGO SAT20,400.0023,400.0019,800.0020,400.0019,200.0021,600.00124,800.00
SALDO DICIEMBRE15,000.00
INTGTOS_VENTAGASTOS DE VENTAENEROFEBREROMARZOABRILMAYOJUNIOTOTAL
SUELDOS0.000.000.000.000.000.000.0342%COMISIONES201,600.00207,900.00205,800.00210,000.00214,200.00218,400.001,257,900.001%MATERIAL EMP.4,800.004,950.004,900.005,000.005,100.005,200.0029,950.00PROPAGANDA800.00800.00800.00800.00800.00800.004,800.003.50%VARIOS16,800.0017,325.0017,150.0017,500.0017,850.0018,200.00104,825.00
224,000.00230,975.00228,650.00233,300.00237,950.00242,600.001,397,475.03
VENTAS480,000.00495,000.00490,000.00500,000.00510,000.00520,000.00
INT.GTOS_ADMONGASTOS DE ADMNISTRACIONENEROFEBREROMARZOABRILMAYOJUNIOTOTAL
SUELDOS20,000.0020,000.0020,000.0020,000.0020,000.0020,000.00120,000.00ALQUILERES7,000.007,000.007,000.007,000.007,000.007,000.0042,000.00MANTENIMIENTO2,000.002,000.002,000.002,000.002,000.002,000.0012,000.00ELECTICIDAD1,000.001,000.001,000.001,000.001,000.001,000.006,000.00VARIOS1,345.831,345.831,345.831,345.831,345.831,345.838,075.00
31,345.8331,345.8331,345.8331,345.8331,345.8331,345.83188,075.00
IGGSCUOTA LABORAL12.67%4.83%IGSS LABORALENEROFEBREROMARZOABRILMAYOJUNIOTOTALSUELDOS VENTAS0.000.000.000.000.000.000.03SUELDOS ADMON20,000.0020,000.0020,000.0020,000.0020,000.0020,000.00120,000.00COMISIONES VTA201,600.00207,900.00205,800.00210,000.00214,200.00218,400.001,257,900.000.0SUB TOTAL221,600.00227,900.00225,800.00230,000.00234,200.00238,400.001,377,900.030.0CUOTA PATRONAL28,076.7228,874.9328,608.8629,141.0029,673.1430,205.28174,579.93RETECION LABORAL10,703.2811,007.5710,906.1411,109.0011,311.8611,514.7266,552.57TOTAL28,076.7228,874.9328,608.8629,141.0029,673.1430,205.28174,579.93
ptmo22%MESESVALOR ORIGINALAMORTIZACIONSALDOINTERESESDIASDIASENERO300,000.00300,000.005,500.005,605.483031FEBRERO300,000.00300,000.005,500.005,063.013028MARZO300,000.0025,000.00275,000.005,500.005,605.483031ABRIL275,000.00275,000.005,041.674,972.603030MAYO275,000.00275,000.005,041.675,138.363031JUNIO275,000.0025,000.00250,000.005,041.674,972.603030
31,625.0031,357.53267.47
FLUJO DE CAJAEMPRESA SEBASTIAN, S.A.ENERO A JUNIOFLUJO DE CAJAMESESENEROFEBREROMARZOABRILMAYOJUNIOTOTALINGRESOS
Ventas al Contado288,000.00297,000.00294,000.00300,000.00306,000.00312,000.001,797,000.00Cobros180,000.00192,900.00195,750.00196,750.00198,500.00202,500.001,166,400.00Iva Debito57,600.0059,400.0058,800.0060,000.0061,200.0062,400.00359,400.00
Total Ingresos525,600.00549,300.00548,550.00556,750.00565,700.00576,900.003,322,800.00
EGRESOS
Compras al Contado93,000.0090,000.0097,500.0099,000.00105,000.00102,000.00586,500.00Pago Proveedores218,000.00220,000.00213,000.00220,000.00229,500.00239,000.001,339,500.00Iva Crdito37,200.0036,000.0039,000.0039,600.0042,000.0040,800.00234,600.00Gastos de Venta224,000.00230,975.00228,650.00233,300.00237,950.00242,600.001,397,475.03Gastos de Admn31,345.8331,345.8331,345.8331,345.8331,345.8331,345.83188,075.00Cuota IGSS5,000.0028,076.7228,874.9328,608.8629,141.0029,673.14149,374.65IVA por Pagar15,000.0020,400.0023,400.0019,800.0020,400.0019,200.00118,200.00Amortizacion Prestamo25,000.0025,000.0050,000.00Gastos Financieros5,605.485,063.015,605.484,972.605,138.364,972.6031,357.53
Total Egresos629,151.32661,860.57692,376.25676,627.30700,475.19734,591.584,095,082.21
Diferencia-103,551.32-112,560.57-143,826.25-119,877.30-134,775.19-157,691.58-772,282.21513,165.001,285,447.21-647,282.21CONCEPTOENEROFEBREROMARZOABRILMAYOJUNIO
SALDO ANTERIOR125,000.0021,448.68-91,111.89-234,938.14-354,815.44-489,590.63
FLUJO DEL MES-103,551.32-112,560.57-143,826.25-119,877.30-134,775.19-157,691.58
SALDO FINAL21,448.68-91,111.89-234,938.14-354,815.44-489,590.63-647,282.21
SALDO ANTERIORQ125,000.00
+INGRESOSQ3,322,800.00-EGRESOS-Q4,095,082.21
SUB TOTAL-Q647,282.21
-PAGO DIVIDENDOS-Q384,000.00
SALDO FINAL-Q1,031,282.21
