60,000,000.

00
APORTE DE SOCIOS 36,000,000.00
CREDITO 24,000,000.00
TASA INTERES NOMINAL 24.70% TV
TASA EFECTIVA 2.06%
TASA INTERES EFECTIVA ANUAL 27.08% EA
TASA NOMINAL MENSUAL PARA 1 AÑO 24.21%
TASA NOMINAL MENSUAL PARA 1 MES 2.02%
NUMERO DE CUOTAS 36

MES 1 MES 2 MES 3

CAPITAL 666,666.67 666,666.67 666,666.67
INTERESES 13,722.22 13,722.22 13,722.22
CUOTA 680,388.89 680,388.89 680,388.89

CUOTA CUOTA INTERESES ABONO K

1 $944,215.90 484,166.92 460,048.98
2 $944,215.90 474,886.06 469,329.84
3 $944,215.90 465,417.98 478,797.92
4 $944,215.90 455,758.89 488,457.01
5 $944,215.90 445,904.95 498,310.95
6 $944,215.90 435,852.21 508,363.69
7 $944,215.90 425,596.67 518,619.23
8 $944,215.90 415,134.25 529,081.65
9 $944,215.90 404,460.75 539,755.15
10 $944,215.90 393,571.94 550,643.96
11 $944,215.90 382,463.45 561,752.45
12 $944,215.90 371,130.87 573,085.03
$11,330,590.80 $5,154,344.95 $6,176,245.85
13 $944,215.90 359,569.67 584,646.23
14 $944,215.90 347,775.24 596,440.66
15 $944,215.90 335,742.87 608,473.03
16 $944,215.90 323,467.77 620,748.13
17 $944,215.90 310,945.03 633,270.87
18 $944,215.90 298,169.66 646,046.24
19 $944,215.90 285,136.57 659,079.33
20 $944,215.90 271,840.55 672,375.35
21 $944,215.90 258,276.31 685,939.59
22 $944,215.90 244,438.42 699,777.48
23 $944,215.90 230,321.38 713,894.52
24 $944,215.90 215,919.54 728,296.36
$11,330,590.80 $3,481,603.01 $7,848,987.79
25 $944,215.90 201,227.16 742,988.74
26 $944,215.90 186,238.39 757,977.51
27 $944,215.90 170,947.24 773,268.66
28 $944,215.90 155,347.61 788,868.29
 29 $944,215.90 139,433.28 804,782.62
30 $944,215.90 123,197.90 821,018.00
31 $944,215.90 106,634.99 837,580.91
32 $944,215.90 89,737.95 854,477.95
33 $944,215.90 72,500.04 871,715.86
34 $944,215.90 54,914.37 889,301.53
35 $944,215.90 36,973.94 907,241.96
36 $944,215.90 18,671.58 925,544.32
$56,652,953.99 $18,627,720.35 $38,025,233.64

VENTAS AÑO 1

CONTADO CREDITO
450,000,000.00 270,000,000.00 180,000,000.00
37,500,000.00
15,000,000.00
435,000,000.00

COSTOS DE PRODUCCION
MENSUAL ANUAL
Mano de obra 4,500,000.00 54,000,000.00
Materiales directos 4,200,000.00 50,400,000.00
Materiales indirectos 1,500,000.00 18,000,000.00
Nómina del supervisor 850,000.00 10,200,000.00
Arriendo de bodega 2,750,000.00 33,000,000.00
Servicios públicos 1,000,000.00 12,000,000.00
DEPRECIACION MAQUINARIA 1,600,000.00
14,800,000.00 179,200,000.00 177,600,000.00

GASTOS DE ADMINISTRACION MENSUAL ANUAL

Nómina 5,000,000.00 60,000,000.00

Cafetería 750,000.00 9,000,000.00
Seguridad 8,000,000.00 96,000,000.00
DEPRECIACION EQUIPO DE COMPUTO 1,400,000.00
166,400,000.00 165,000,000.00

GASTOS DE VENTAS

Nómina 3,200,000.00 38,400,000.00

Comisión 5% de las ventas se c 22,500,000.00 750,000.00
Publicidad 2,700,000.00 32,400,000.00
Depreciacion 4,400,000.00
$11,330,590.80

97,700,000.00 92,550,000.00
DEPRECIACION
1,600,000.00 MAQUINARIA
1,400,000.00 EQUIPO DE COMPUTO
4,400,000.00 VEHICULO
 MES 4 MES 5 MES 6 MES 7 MES 8
666,666.67 666,666.67 666,666.67 666,666.67 666,666.67
13,722.22 13,722.22 13,722.22 13,722.22 13,722.22
680,388.89 680,388.89 680,388.89 680,388.89 680,388.89

SALDO
23,539,951.02
23,070,621.18
22,591,823.27
22,103,366.26
21,605,055.31
21,096,691.62
20,578,072.39
20,048,990.74
19,509,235.59
18,958,591.63
18,396,839.18
17,823,754.15

17,239,107.93
16,642,667.27
16,034,194.24
15,413,446.11
14,780,175.24
14,134,129.00
13,475,049.67
12,802,674.32
12,116,734.73
11,416,957.25
10,703,062.73
9,974,766.36

9,231,777.63
8,473,800.12
7,700,531.45
6,911,663.16
 6,106,880.54
5,285,862.54
4,448,281.63
3,593,803.68
2,722,087.81
1,832,786.28
925,544.32
-

VENTAS AÑO 2

517,500,000.00 310,500,000.00 207,000,000.00

43,125,000.00
17,250,000.00
500,250,000.00

5% MENSUAL ANUAL
4,275,000.00 51,300,000
3,990,000.00 47,880,000
1,425,000.00 17,100,000
807,500.00 9,690,000
2,612,500.00 31,350,000
950,000.00 11,400,000
- 1,520,000
14,060,000.00 170,240,000 168,720,000

4,750,000 57,000,000
712,500 8,550,000
7,600,000 91,200,000
- 1,330,000
158,080,000 156,750,000

36,480,000
21,750,000.00 21,375,000 862,500.00 20,512,500.00
30,780,000
4,400,000.00
93,035,000

435,150,000.00
- 448,000,000.00
- 12,850,000.00
 MES 9 MES 10 MES 11 MES 12 TOTAL AÑO 1
666,666.67 666,666.67 666,666.67 666,666.67 8,000,000.00
13,722.22 13,722.22 13,722.22 13,722.22 164,666.67
680,388.89 680,388.89 680,388.89 680,388.89 8,164,666.67
5%
 COMPAÑÍA ABC
ESTADO DE SITUACION FINANCIERA
01 - Ene 2021 al 31 Dic 2021
Expresado en miles de pesos Colombianos

BALANCE APERTURA

ACTIVOS
CORRIENTE 2021
EFECTIVO 13,000,000.00
CUENTAS POR COBRAR 0.00
MATERIA PRIMA 2,000,000.00

TOTAL CIRCULANTE 15,000,000.00

NO CORRIENTE
Maquinaria y Equipo 16,000,000.00
Equipo de computo 7,000,000.00
vehiculo 22,000,000.00
TOTAL ACTIVO NO CIRCULANTE 45,000,000.00

TOTAL ACTIVO 60,000,000.00

PASIVO
NOCORRIENTE
Cuentas por pagar 24,000,000.00

TOTAL DEL PASIVO 24,000,000.00

PATRIMONIO
Capital social 36,000,000.00
TOTAL PATRIMONIO 36,000,000.00

TOTAL PASIVO + PATRIMONIO 60,000,000.00

 COMPAÑÍA ABC
FLUJO DE EFECTIVO
01 - Ene 2021 al 31 Dic 2021
Expresado en miles de pesos Colombianos

INGRESOS

EGRESOS

EFECTIVO
ABC
TIVO
1 Dic 2021
sos Colombianos

36,000,000.00
24,000,000.00
60,000,000.00

16,000,000.00
7,000,000.00
22,000,000.00
2,000,000.00
47,000,000.00

13,000,000.00
 COMPAÑÍA ABC
ESTADO DE SITUACION FINANCIERA
01 - Ene 2021 al 31 Dic 2021
Expresado en miles de pesos Colombianos

BALANCE GENERAL

ACTIVOS
CORRIENTE AÑO 1
EFECTIVO
CUENTAS POR COBRAR 15,000,000
MATERIA PRIMA 2,000,000

TOTAL CIRCULANTE 17,000,000

NO CORRIENTE
Maquinaria y Equipo 16,000,000
Depreciaciòn acumulada 1,600,000
Total Maquinaria y Equipo 14,400,000

Equipo de computo 7,000,000

Depreciaciòn acumulada 1,400,000
Total Equipo de computo 5,600,000

vehiculo 22,000,000
DEPRECIACION 4,400,000
Total vehiculo 17,600,000

TOTAL ACTIVO NO CORRIENTE 37,600,000

TOTAL ACTIVO 54,600,000

PASIVO
PASIVO CORRIENTE
Obligaciòn Financiera -1,519,409
Cuentas por pagar comisiones 750,000
TOTAL PASIVO CORRIENTE -769,409

PASIVO DE LARGO PLAZO

Obligaciòn Financiera 17,823,754
TOTAL PASIVO DE LARGO PLAZO 17,823,754
TOTAL DEL PASIVO 17,054,345

PATRIMONIO
Capital social 36,000,000
Utilidad del ejercicio Anterior - Pérdida 1,545,655
Utilidad del ejercicio - Pérdida
Reserva 0
TOTAL PATRIMONIO 37,545,655

TOTAL PASIVO + PATRIMONIO 54,600,000

COMPAÑIA ABC
ESTADO DE RESULTADOS
AL 31 dic 2021
Expresado en miles de pesos Colombianos

VENTAS 450,000,000
COSTO DE VENTAS 179,200,000
Materìa prima directa
Mano de Obra directa
CIF
Materiales indirectos
Nómina del supervisor
Arriendo de bodega
Servicios públicos
DEPRECIACION MAQUINARIA

UTILIDAD BRUTA 270,800,000

GASTOS DE ADMINISTRACION 166,400,000
Nómina
Cafetería
Seguridad
DEPRECIACION EQUIPO DE COMPUTO
GASTOS DE VENTAS 97,700,000
Nómina
Comisión
Publicidad
Depreciacion vehìculos
UTILIDAD OPERACIONAL 6,700,000
INGRESOS NO OPERACIONALES 0
GASTOS NO OPERACIONALES 5,154,345
UTILIDAD ANTES DE IMPUESTOS 1,545,655
IMPUESTO DE RENTA 35% 0
UTILIDAD LIQUIDA 1,545,655
RESERVA LEGAL 10% 0
UTILIDAD DEL EJERCICIO 1,545,655

COMPAÑIA ABC
FLUJO DE CAJA
AL 31 dic 2021
Expresado en miles de pesos Colombianos

INGRESOS

INGRESOS OPERACIONALES 435,000,000

TOTAL INGRESOS OPERQACIONALES 435,000,000

EGRESOS
GASTOS PRODUCCIÓN 177,600,000
Materìa prima directa
Mano de Obra directa
Materiales indirectos
Nómina del supervisor
Arriendo de bodega
Servicios públicos
GASTOS ADMINISTRACIÓN 165,000,000
Nómina
Cafetería
Seguridad
GASTOS VENTAS 92,550,000
Nómina
Comisión
Comisión
Publicidad
Obligaciòn Financiera - sobregiro
OBLIGACIÓN FINANCIERA 11,330,591
TOTAL EGRESOS 446,480,591
EFECTIVO EN CAJA -11,480,591
SALDO INICIAL 13,000,000
FLUJO NETO EN CAJA 1,519,409
AÑO 2 AÑO 3 AÑO 4

15,000,000.00

15,000,000

16,000,000
3,200,000
12,800,000

7,000,000
2,800,000
4,200,000

22,000,000
8,800,000
13,200,000

30,200,000

45,200,000

-6,288,818
750,000
-5,538,818

9,974,766
9,974,766
 4,435,948

36,000,000
1,545,655
3,218,397
0
40,764,052

45,200,000

450,000,000
179,200,000
50,400,000
54,000,000
74,800,000
18,000,000
10,200,000
33,000,000
12,000,000
1,600,000

270,800,000
166,400,000
60,000,000
9,000,000
96,000,000
1,400,000
97,700,000
38,400,000
22,500,000
32,400,000
4,400,000
 6,700,000
0
3,481,603
3,218,397
0
3,218,397
0
3,218,397

435,000,000
15,000,000
450,000,000

48,400,000
54,000,000
18,000,000
10,200,000
33,000,000
12,000,000

60,000,000
9,000,000
96,000,000

38,400,000
21,750,000
750,000
32,400,000
-1,519,409
11,330,591
443,711,182
6,288,818
0
6,288,818
AÑO 5
 450000000
12
$ 37,500,000 412,500,000.00
22500000 435,000,000.00
$ 15,000,000