Presupuestos finanzas iv

1. VENTAS ANTERIORES AÑO VENTAS 2004 350000 UNIDADES 2005 420000 UNIDADES 2006 460000 UNIDADES PRECIOS 2006 PRECIO DE VENTA $82.00 PRECIO DE COMPRA $60.00 GASTOS DE OPERACIÓN SOBRE VENTAS GASTOS DE VENTA 14% GASTOS DE ADMINISTRACION 11% TASA DE IMPUESTOS Y PORVISIONES ISR 35% PTU 10% ISR ANTICIPADO 50% IINVENTARIO FINAL DESEADO 2006 3000 2007 3500 2008 3700 2009 3900 2010 4200

2. A TODO VOLUMEN S. A. DE C. V. ACTIVO CIRCULANTE DISPONIBLE BANCOS $100,000.00 REALIZABLE CUENTAS POR COBRAR $150,000.00 INVENTARIO $180,000.00 TOTAL REALIZABLE $330,000.00 TOTAL CIRCULANTE $430,000.00 FIJO TANGIBLE EQUIPO DE TRANSPORTE $200,000.00 DEPRECIACION ACUMULADA DE EQUIPO DE TRANSPORTE -$50,000.00 $150,000.00 EQUIPO DE REPARTO $100,000.00 DEPRECIACION ACUMULADA DE EQUIPO DE REPARTO -$50,000.00 $50,000.00 TOTAL ACTIVO FIJO $200,000.00 DIFERIDO CARGOS DIFERIDOS GASTOS DE CONSTITUCIÒN $10,000.00 AMORTIZACION ACUMULADA DE GASTOS DE CONTITUCION -$2,000.00 TOTAL DIFERIDO $8,000.00 SUMA DE ACTIVO $638,000.00

3. ODO VOLUMEN S. A. DE C. V. PASIVO CORTO PLAZO PROVEEDORES $198,000.00 ACREEDORES $100,000.00 TOTAL PASIVO $298,000.00 CAPITAL CONTABLE CAPITAL CONTRIBUIDO CAPITAL SOCIAL $200,000.00 CAPITAL GANADO UTILIDAD DEL EJERCICIO $115,000.00 UTILIDAD ACUMULADA $25,000.00 TOTAL CAPITAL GANADO $140,000.00 TOTAL CAPITAL CONTABLE $340,000.00 SUMA PASIVO MAS CAPITAL CONTABLE $638,000.00

4. MINIMOS CUADRADOS 2004 350000 2005 420000 2006 460000 x y xy x2 2004 1 350000 350000 1 2005 2 420000 840000 4 2006 3 460000 1380000 9 6 1230000 2570000 14 b= 3(2570000)-(6)(1230000)/(3)(14)-(6)2= 330000 6 b= 55000 a= 1230000-55000(6)/3 900000 3 a= 300000 p= 300000+55000(4) p= 520000 PAGOS DIFERIDOS A= (M)(t) (1+t)n ( (1+t)n-1 ) A= (1700000)(.20) (1+.2)4 ( (1+.2)4-1 ) A= 340000 2.0736 ( 1.0736 ) A= 340000 ( 1.9314456 )

5. A= $656,691.51

6. A TODO VOLUMEN S. A. DE C. V. CEDULA No.1 PRONOSTICO DE VENTAS 2007 AÑO VENTAS 2004 350000 2005 420000 2006 460000 2007 520000 A TODO VOLUMEN S. A. DE C. V. CEDULA No.3 TARJETA DE ALMACEN MOVIMIENTOS COSTOS FECHA CONCEPTO ENTRADAS SALIDAS SALDO UNITARIO

7. 2007 SALDO 3000 $60 COMPRA 520500 523500 $60 VENTA 520000 3500 $60 A TODO VOLUMEN S. A. DE C. V. CEDULA No.4 TABLA DE AMORTIZACION DE CREDITO PLAZO CAPITAL INTERES AMORTIZACIÓN PAGO TOTAL 1 $1,700,000.00 $28,333.33 $23,398.33 $51,731.664 2 $1,676,601.67 $27,943.36 $23,788.30 $51,731.664 3 $1,652,813.37 $27,546.89 $24,184.77 $51,731.664 4 $1,628,628.59 $27,143.81 $24,587.85 $51,731.664 5 $1,604,040.74 $26,734.01 $24,997.65 $51,731.664 6 $1,579,043.09 $26,317.38 $25,414.28 $51,731.664 7 $1,553,628.81 $25,893.81 $25,837.85 $51,731.664 8 $1,527,790.96 $25,463.18 $26,268.48 $51,731.664 9 $1,501,522.48 $25,025.37 $26,706.29 $51,731.664 10 $1,474,816.19 $24,580.27 $27,151.39 $51,731.664 11 $1,447,664.79 $24,127.75 $27,603.92 $51,731.664 12 $1,420,060.88 $23,667.68 $28,063.98 $51,731.664 2007 $18,766,611.56 $312,776.86 $308,003.11 $620,779.97 13 $1,391,996.89 $23,199.95 $28,531.72 $51,731.664 14 $1,363,465.18 $22,724.42 $29,007.24 $51,731.664 15 $1,334,457.93 $22,240.97 $29,490.70 $51,731.664 16 $1,304,967.24 $21,749.45 $29,982.21 $51,731.664 17 $1,274,985.03 $21,249.75 $30,481.91 $51,731.664 18 $1,244,503.11 $20,741.72 $30,989.95 $51,731.664 19 $1,213,513.17 $20,225.22 $31,506.44 $51,731.664 20 $1,182,006.72 $19,700.11 $32,031.55 $51,731.664 21 $1,149,975.17 $19,166.25 $32,565.41 $51,731.664 22 $1,117,409.76 $18,623.50 $33,108.17 $51,731.664 23 $1,084,301.59 $18,071.69 $33,659.97 $51,731.664 24 $1,050,641.62 $17,510.69 $34,220.97 $51,731.664 2008 $14,712,223.43 $245,203.72 $375,576.24 $620,779.97 25 $1,016,420.65 $16,940.34 $34,791.32 $51,731.664 26 $981,629.33 $16,360.49 $35,371.17 $51,731.664 27 $946,258.16 $15,770.97 $35,960.69 $51,731.664 28 $910,297.46 $15,171.62 $36,560.04 $51,731.664 29 $873,737.42 $14,562.29 $37,169.37 $51,731.664 30 $836,568.05 $13,942.80 $37,788.86 $51,731.664

8. 31 $798,779.19 $13,312.99 $38,418.68 $51,731.664 32 $760,360.51 $12,672.68 $39,058.99 $51,731.664 33 $721,301.52 $12,021.69 $39,709.97 $51,731.664 34 $681,591.55 $11,359.86 $40,371.80 $51,731.664 35 $641,219.75 $10,687.00 $41,044.67 $51,731.664 36 $600,175.08 $10,002.92 $41,728.75 $51,731.664 2009 $9,768,338.69 $162,805.64 $457,974.32 $620,779.97 37 $558,446.33 $9,307.44 $42,424.22 $51,731.664 38 $516,022.11 $8,600.37 $43,131.30 $51,731.664 39 $472,890.81 $7,881.51 $43,850.15 $51,731.664 40 $429,040.66 $7,150.68 $44,580.99 $51,731.664 41 $384,459.68 $6,407.66 $45,324.00 $51,731.664 42 $339,135.67 $5,652.26 $46,079.40 $51,731.664 43 $293,056.27 $4,884.27 $46,847.39 $51,731.664 44 $246,208.88 $4,103.48 $47,628.18 $51,731.664 45 $198,580.70 $3,309.68 $48,421.99 $51,731.664 46 $150,158.71 $2,502.65 $49,229.02 $51,731.664 47 $100,929.69 $1,682.16 $50,049.50 $51,731.664 48 $50,880.19 $848.00 $50,883.66 $51,731.664 2010 $3,739,809.71 $62,330.16 $558,449.80 $620,779.97 TOTAL $46,986,983.38 $783,116.39 $1,700,003.47 $2,483,119.86

9. A TODO VOLUMEN S. A. DE C. V. CEDULA No.2 PRONOSTICO DE COMPRAS 2007 INVENTARIO FINAL 3500 CONCEPTO PRONOSTICO DE VENTAS 520000 INVENTARIO INICIAL DESEADO 3000 COMPRAS DEL EJERCICIO 520500 EQUIPO DE TRANSPORTE EQUIPO DE REPARTO GASTOS DE CONSTITUCION EN S. A. DE C. V. LA No.3 E ALMACEN COSTOS VALORES PROMEDIO DEBE HABER SALDO

10. $180,000 $31,230,000 $31,410,000 $31,200,000 $210,000

12. A TODO VOLUMEN S. A. DE C. V. CEDULA No. 5 CUADRO DE DEPRECIACIONES CONCEPTO TASA DE MOI DEPRECIACION DEPRECIACION DEPRECIACION ACUMULADA 2007 QUIPO DE TRANSPORTE 25% $200,000.00 $50,000.00 $50,000.00 EQUIPO DE REPARTO 25% $1,800,000.00 $50,000.00 $450,000.00 ASTOS DE CONSTITUCION 5% $10,000.00 $2,000.00 $500.00 $500,500.00

15. A TODO VOLUMEN S. A. DE C. V. CEDULA No. 6 PLAN DE UTILIDADES DEL 1 DE ENERO Al 31 DE DICIEMBRE DEL 2007 VENTAS $42,640,000.00 COSTO DE VENTAS $31,200,000.00 UTILIDAD BRUTA $11,440,000.00 GASTOS DE OPERACIÓN GASTOS DE VENTA $5,969,600.00 GASTOS DE ADMINISTRACION $4,690,400.00 DEPRECIACIONES $500,500.00 GASTOS FINANCIEROS $312,776.86 TOTAL DE GASTOS $11,473,276.86 UTILIDAD DE OPERACIÓN -$33,276.86 ISR PROVISION PTU PROVISION UTILIDAD DEL EJERCICIO -$33,276.86

18. A TODO VOLUMEN S. A. DE C. V. CEDULA No. 7 PLAN DE EFECTIVO DEL 1 DE ENERO Al 31 DE DICIEMBRE DEL 2007 SALDO INICIAL EN EFECTIVO $100,000.00 ENTRADAS INGRESOS POR VENTAS $42,640,000.00 COBRO A CLIENTES $150,000.00 PRESTAMOS BANCARIOS $1,700,000.00 TOTAL DE ENTRADAS $44,490,000.00 SALIDAS COMPRAS $31,230,000.00 GASTOS DE VENTA $5,969,600.00 GASTOS DE ADMINISTRACION $4,690,400.00 INTERESES A CARGO $312,776.86 PAGO A PROVEEDORES $198,000.00 PAGO A ACREEDORES $100,000.00 COMPRAS DE EQUIPO $1,700,000.00 PAGO AL BANCO $308,003.11 ANTICIPO DE IMPUESTOS $0.00 PAGO DE IMPUESTOS $0.00 TOTAL DE SALIDAS $44,508,779.97 SALDO FINAL DE EFECTIVO $81,220.04

21. A TODO VOLUMEN S. A. DE C. V. CEDULA No. 8 ESTADO DE SITUACION FINANCIERA ALÑ 31 DE DICIEMBRE DE 2007 2006 ACTIVO CIRCULANTE DISPONIBLE BANCOS $100,000.00 REALIZABLE CUENTAS POR COBRAR $150,000.00 INVENTARIO $180,000.00 TOTAL REALIZABLE $330,000.00 TOTAL CIRCULANTE $430,000.00 FIJO TANGIBLE EQUIPO DE TRANSPORTE $200,000.00 DEPRECIACION ACUMULADA DE EQUIPO DE TRANSPORTE -$50,000.00 $150,000.00 EQUIPO DE REPARTO $100,000.00 DEPRECIACION ACUMULADA DE EQUIPO DE REPARTO -$50,000.00 $50,000.00 TOTAL ACTIVO FIJO $200,000.00 DIFERIDO CARGOS DIFERIDOS GASTOS DE CONSTITUCIÒN $10,000.00 AMORTIZACION ACUMULADA DE GASTOS DE CONTITUCION $2,000.00 TOTAL DIFERIDO $12,000.00 SUMA DE ACTIVO $642,000.00 PASIVO CORTO PLAZO PROVEEDORES $198,000.00

22. ACREEDORES $100,000.00 TOTAL PASIVO $298,000.00 CAPITAL CONTABLE CAPITAL CONTRIBUIDO CAPITAL SOCIAL $200,000.00 CAPITAL GANADO UTILIDAD DEL EJERCICIO $115,000.00 UTILIDAD ACUMULADA $25,000.00 TOTAL CAPITAL GANADO $140,000.00 TOTAL CAPITAL CONTABLE $340,000.00 SUMA PASIVO MAS CAPITAL CONTABLE $638,000.00

24. VOLUMEN S. A. DE C. V. CEDULA No. 8 E SITUACION FINANCIERA ALÑ 31 DE DICIEMBRE DE 2007 2007 ACTIVO CIRCULANTE DISPONIBLE BANCOS $81,220.04 REALIZABLE INVENTARIO $210,000 TOTAL REALIZABLE TOTAL CIRCULANTE $291,220.04 FIJO TANGIBLE EQUIPO DE TRANSPORTE $200,000.00 DEPRECIACION ACUMULADA DE EQUIPO DE TRANSPORTE $100,000.00 $100,000.00 EQUIPO DE REPARTO $1,800,000.00 DEPRECIACION ACUMULADA DE EQUIPO DE REPARTO $500,000.00 $1,300,000.00 $1,400,000.00 TOTAL ACTIVO FIJO DIFERIDO CARGOS DIFERIDOS GASTOS DE CONSTITUCIÒN $10,000.00 AMORTIZACION ACUMULADA DE GASTOS DE CONTITUCION $2,500.00 $7,500.00 INTERESES POR DEVENGAR $470,339.53 TOTAL DIFERIDO $477,839.53 SUMA DE ACTIVO $2,169,059.57 PASIVO CORTO PLAZO ACREEDORES BANCARIOS $620,779.97 LARGO PLAZO

25. ACREEDORES BANCARIOS $1,241,559.93 TOTAL PASIVO $1,862,339.90 CAPITAL CONTABLE CAPITAL CONTRIBUIDO CAPITAL SOCIAL $200,000.00 CAPITAL GANADO UTILIDAD DEL EJERCICIO -$33,276.86 UTILIDAD ACUMULADA $140,000.00 TOTAL CAPITAL GANADO $106,723.14 TOTAL CAPITAL CONTABLE $306,723.14 SUMA PASIVO MAS CAPITAL CONTABLE $2,169,059.57

27. A TODO VOLUMEN S. A. DE C. V. CEDULA No. 9 ESTADOS COMPRATIVOS AL 31 DE DICIEMBRE DEL 2007 2006 2007 APLICACIÓN FINANCIAMIENTO BANCOS $100,000.00 $81,220.04 $18,779.96 CUENTAS POR COBRAR $150,000.00 $0.00 $150,000.00 INVENTARIO $180,000.00 $210,000.00 $30,000.00 EQUIPODE TRANSPORTE $200,000.00 $200,000.00 DEPRECIACION $50,000.00 $100,000.00 $50,000.00 EQUIPO DE REPARTO $100,000.00 $1,800,000.00 $1,700,000.00 DEPRECIACION $50,000.00 $500,000.00 $450,000.00 GASTOS DE CONSTITUCION $10,000.00 $10,000.00 AMORTIZACION $2,000.00 $2,500.00 $500.00 INTERESES POR DEVENGAR $0.00 $470,339.53 $470,339.53 PROVEEDORES $198,000.00 $0.00 $198,000.00 ACREEDORES $100,000.00 $0.00 $100,000.00 ACREEDORES BANCARIOS $620,779.97 $620,779.97 IMPUESTOS POR PAGAR ACREEDORES BANCARIOS $1,241,559.93 $1,241,559.93 CAPITAL SOCIAL $200,000.00 $200,000.00 UTILIDADES DEL EJERCICIO $115,000.00 -$33,276.86 -$33,276.86 UTILIDAD ACUMULADA $25,000.00 $140,000.00 $2,498,339.53 $2,498,343.00

30. A TODO VOLUMEN S. A. DE C. V. CEDULA No. 10 PLAN DE EFECTIVO DEL 1 DE ENERO Al 31 DE DICIEMBRE DEL 2007 ACTIVIDADES DE OPERACIÓN UTILIDAD DEL EJERCICIO -$33,276.86 DEPRECIACIONES $500,500.00 UTILIDAD REAL $467,223.14 INVENTARIOS $30,000.00 CUENTAS POR COBRAR $150,000.00 PROVEEDORES $198,000.00 IMPUESTOS $0.00 EFECTIVO GENERADO EN LA OPERACIÓN $389,223.14 ACTIVIDADES DE FINANCIAMIENTO ACREEDORES $100,000.00 ACREEDORES BANCARIOS A CORTO PLAZO $620,779.97 ACREEDORES BANCARIOS A LARGO PLAZO $1,241,559.93 EFECTIVO GENERADO POR FINANCIAMIENTO $1,762,339.90 ACTIVIDADES DE INVERSION EQUIPO DE REPARTO $1,700,000.00 INTERESES POR DEVENGAR $470,339.53 EFECTIVO INVERTIDO $2,170,339.53 VARIACION DE EFECTIVO -$18,776.49 SALDO AL INICIO DEL EJERCICIO $100,000.00 SALDO AL FINAL DEL EJERCICIO

33. $81,223.51

36. 31 $798,779.10 $13,312.99 $38,418.68 $51,731.67 32 $760,360.42 $12,672.67 $39,058.99 $51,731.67 33 $721,301.43 $12,021.69 $39,709.98 $51,731.67 34 $681,591.45 $11,359.86 $40,371.81 $51,731.67 35 $641,219.64 $10,686.99 $41,044.67 $51,731.67 36 $600,174.97 $10,002.92 $41,728.75 $51,731.67 2009 $9,768,337.66 $162,805.63 $457,974.36 $620,779.99 37 $558,446.22 $9,307.44 $42,424.23 $51,731.67 38 $516,021.99 $8,600.37 $43,131.30 $51,731.67 39 $472,890.69 $7,881.51 $43,850.15 $51,731.67 40 $429,040.54 $7,150.68 $44,580.99 $51,731.67 41 $384,459.55 $6,407.66 $45,324.01 $51,731.67 42 $339,135.54 $5,652.26 $46,079.41 $51,731.67 43 $293,056.14 $4,884.27 $46,847.40 $51,731.67 44 $246,208.74 $4,103.48 $47,628.19 $51,731.67 45 $198,580.55 $3,309.68 $48,421.99 $51,731.67 46 $150,158.56 $2,502.64 $49,229.02 $51,731.67 47 $100,929.54 $1,682.16 $50,049.51 $51,731.67 48 $50,880.03 $848.00 $50,883.67 $51,731.67 2010 $3,739,808.10 $62,330.14 $558,449.86 $620,779.99 TOTAL $46,986,980.05 $783,116.33 $1,700,003.63 $2,483,119.97

38. $180,000 $31,230,000 $31,410,000 $31,200,000 $210,000

61. $81,223.64

64. 31 $798,779.10 $13,312.99 $38,418.68 $51,731.67 32 $760,360.42 $12,672.67 $39,058.99 $51,731.67 33 $721,301.43 $12,021.69 $39,709.98 $51,731.67 34 $681,591.45 $11,359.86 $40,371.81 $51,731.67 35 $641,219.64 $10,686.99 $41,044.67 $51,731.67 36 $600,174.97 $10,002.92 $41,728.75 $51,731.67 2009 $9,768,337.66 $162,805.63 $457,974.36 $620,779.99 37 $558,446.22 $9,307.44 $42,424.23 $51,731.67 38 $516,021.99 $8,600.37 $43,131.30 $51,731.67 39 $472,890.69 $7,881.51 $43,850.15 $51,731.67 40 $429,040.54 $7,150.68 $44,580.99 $51,731.67 41 $384,459.55 $6,407.66 $45,324.01 $51,731.67 42 $339,135.54 $5,652.26 $46,079.41 $51,731.67 43 $293,056.14 $4,884.27 $46,847.40 $51,731.67 44 $246,208.74 $4,103.48 $47,628.19 $51,731.67 45 $198,580.55 $3,309.68 $48,421.99 $51,731.67 46 $150,158.56 $2,502.64 $49,229.02 $51,731.67 47 $100,929.54 $1,682.16 $50,049.51 $51,731.67 48 $50,880.03 $848.00 $50,883.67 $51,731.67 2010 $3,739,808.10 $62,330.14 $558,449.86 $620,779.99 TOTAL $46,986,980.05 $783,116.33 $1,700,003.63 $2,483,119.97

66. $180,000 $31,230,000 $31,410,000 $31,200,000 $210,000

89. $81,223.64

92. 31 $798,779.10 $13,312.99 $38,418.68 $51,731.67 32 $760,360.42 $12,672.67 $39,058.99 $51,731.67 33 $721,301.43 $12,021.69 $39,709.98 $51,731.67 34 $681,591.45 $11,359.86 $40,371.81 $51,731.67 35 $641,219.64 $10,686.99 $41,044.67 $51,731.67 36 $600,174.97 $10,002.92 $41,728.75 $51,731.67 2009 $9,768,337.66 $162,805.63 $457,974.36 $620,779.99 37 $558,446.22 $9,307.44 $42,424.23 $51,731.67 38 $516,021.99 $8,600.37 $43,131.30 $51,731.67 39 $472,890.69 $7,881.51 $43,850.15 $51,731.67 40 $429,040.54 $7,150.68 $44,580.99 $51,731.67 41 $384,459.55 $6,407.66 $45,324.01 $51,731.67 42 $339,135.54 $5,652.26 $46,079.41 $51,731.67 43 $293,056.14 $4,884.27 $46,847.40 $51,731.67 44 $246,208.74 $4,103.48 $47,628.19 $51,731.67 45 $198,580.55 $3,309.68 $48,421.99 $51,731.67 46 $150,158.56 $2,502.64 $49,229.02 $51,731.67 47 $100,929.54 $1,682.16 $50,049.51 $51,731.67 48 $50,880.03 $848.00 $50,883.67 $51,731.67 2010 $3,739,808.10 $62,330.14 $558,449.86 $620,779.99 TOTAL $46,986,980.05 $783,116.33 $1,700,003.63 $2,483,119.97

94. $180,000 $31,230,000 $31,410,000 $31,200,000 $210,000

117. $81,223.64

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