ejemploPremisas del NegocioAo 1Ao 2Ao 3Ao 4Ao 5Dias CxC00000Dias CxP00000Dias Inv00000Dias Caja Operativa3030303030ISLR34%Inflacion (%)60%60%60%60%60%Plan Inversiones (BsF)120,00010,00010,00010,00010,000Vida util (Aos)55555Precio (BsF)100160256410655Cantidad a vender6,0006,0006,0006,0006,000% costo y gasto60%60%60%60%60%Estado de Resultados (Ganancias y prdidas)Ao 1Ao 2Ao 3Ao 4Ao 5Ventas600,000960,0001,536,0002,457,6003,932,160Costos y Gastos360,000576,000921,6001,474,5602,359,296Depreciacin12,00025,00027,00029,00031,000Utilidad Operativa228,000359,000587,400954,0401,541,864Intereses625625625625625Utilidad antes ISLR227,375358,375586,775953,4151,541,239ISLR34%77,308121,848199,504324,161524,021Utilidad Neta150,068236,528387,272629,2541,017,218Balance generalAo 1Ao 2Ao 3Ao 4Ao 5UsoFuenteCaja Operativa30,00048,00076,800122,880196,60818,0000Excedentes Caja Temporales47,068280,595656,0671,258,2402,222,730233,5280Inventarios0000000CxC0000000Total Activo Circulante77,068328,595732,8671,381,1202,419,338Activo Fijo Bruto120,000130,000140,000150,000160,000Depreciacin Acum.12,00037,00064,00093,000124,000Total Activo Fijo Neto108,00093,00076,00057,00036,000Otros Activos0000000TOTAL ACTIVO185,068421,595808,8671,438,1202,455,338Prstamos Bancarios (pagares)0000000Otros pasivos circulantes0000000CxP0000000Total Pasivo Circulante00000Pasivo Largo Plazo25,00025,00025,00025,00025,00000TOTAL PASIVO25,00025,00025,00025,00025,000Capital Social10,00010,00010,00010,00010,00000Utilidades Retenidas150,068386,595773,8671,403,1202,420,338TOTAL PATRIMONIO160,068396,595783,8671,413,1202,430,338TOTAL PAS + PAT185,068421,595808,8671,438,1202,455,338236,528Utilidad Netasumar todos activos sin excedentes138,000141,000152,800179,880232,60825,000Depreciacinsumar todos pasivos sin pagares185,068421,595808,8671,438,1202,455,338-47,068-280,595-656,067-1,258,240-2,222,730Estado de Flujo de Efectivo (Flujo de Caja)Ao 1Ao 2Ao 3Ao 4Ao 5Actividades OperativasUtilidad Neta150,068236,528387,272629,2541,017,218+Depreciacin y otros no desembolsables12,00025,00027,00029,00031,000- CxC00000- Inventarios00000+ CxP00000+ Otros Pasivos Circulantes00000Flujo Neto Operaciones162,068261,528414,272658,2541,048,218Actividades de Inversin a Largo Plazo-Inversin Bruta120,00010,00010,00010,00010,000- Otros Activos00000Flujo Neto Inversiones-120,000-10,000-10,000-10,000-10,000Actividades de Financiamiento-Dividendos en Efectivo00000- Exceso de caja47,068233,528375,472602,174964,490+ Prstamos Bancarios00000+ Pasivo Largo Plazo25,0000000+ Capital Social10,0000000Flujo Neto Financiamiento-12,068-233,528-375,472-602,174-964,490FLUJO NETO EFECTIVO PERIODO30,00018,00028,80046,08073,728Caja + Inversiones temporales inicio077,068328,595732,8671,381,120Caja + Inversiones temporales final77,068328,595732,8671,381,1202,419,338Validacin-47,068-233,528-375,472-602,174-964,490neto usos&fuentes debe ser 000000U/FU/FCaja Operativa-30,000-18,000-28,800-46,080-73,728Excedentes Caja Temporales-47,068-233,528-375,472-602,174-964,490Inventarios00000CxC00000Activo Fijo Bruto-120,000-10,000-10,000-10,000-10,000Otros Activos00000Prstamos Bancarios (pagares)00000Otros pasivos circulantes00000CxP00000Pasivo Largo Plazo25,0000000Capital Social10,0000000Dividendos en Efectivo00000Depreciacin12,00025,00027,00029,00031,000Utilidad Neta150,068236,528387,272629,2541,017,218

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