Estudio financiero

4.3.4 PLANTILLA DEL PERSONAL

PUESTO | SUELDO BASE | ISR | S.D.I | IMSS | total imss | |
| | | | | | |
ADMINISTRADOR GENERAL | 7000 | 550.74 | 7316.4 | 9% | 658.476 | |
JEFE DE FINANZAS | 6000 | 441.94 | 6271.2 | 9% | 564.408 | |
JEFE DE MERCADOTECNIA | 5500 | 387.54 | 5748.6 | 9% | 517.374 | |
MANTENIMIENTO | 3000 | 576.39 | 3135.6 | 9% | 282.204 | |
| | | | | |TOTAL MENSUAL |
total mensual | 21,500.00 | 1,956.60 | 22,471.80 | 0.36 | $ 2,022.46 | 24,494.26 |
  |   |   |   |   |   | |
total anual | 258,000.00 | 23,479.20 | 269,661.60 |   | 24,269.54 | |
| 30 | $716.67 | 5 | 143.33 | | |
| | | | factor de actualización | |
| | 2500 | | 1.0452 || |
| L.I. | 496.08 | | | | |
| EXC. | 2003.92 | | | | |
| PORCENTAJE | 0.064 | | | | |
| IMPUESTO MARGINAL | 128.25088 | | | | |
| CUOT fija | 9.52 | | | | |
| ISR A CARGO | 137.77088 | | | | |
21500 | SUBSIDIO A ENTREGAR | 406.62 | | | | |
| ISR A PAGAR | | | | | |

4.4 ESTUDIO FINANCIERO:
4.4.1. COSTEO DEL PRODUCTO O SERVICIO:GASTOS MENSUALES |   |   | |
| VENTA | ADMON | |
RENTA | $ 9,000.00 | $ 4,500.00 | $ 4,500.00 | |
LUZ | $ 3,000.00 | $ 1,500.00 | $ 1,500.00 | |
AGUA | $ 1,000.00 | $ 500.00 | $ 500.00 | |
TELEFONO |$ 3,000.00 | $ 1,500.00 | $ 1,500.00 | |
DEPRECIACIONES | $ 2,946.42 | $ 2,946.42 | | |
PUBLICIDAD | $ 40,000.00 | $ 40,000.00 | | |
SALARIOS | | | $ 24,494.26 | |
SUBTOTAL | $ 58,946.42| $ 50,946.42 | $ 32,494.26 | |
GASTOS DE IMPRENTA | $ 8,000.00 | $ 8,000.00 | | |
PAPELERIA | $ 15,000.00 | $ 7,500.00 | $ 7,500.00 | |
VARIOS | $ 15,000.00 | $ 7,500.00 | $ 7,500.00 | |
| | $73,946.42 | $ 47,494.26 | |
| | $ 71,000.00 | | |
| | EFECTIVO | | |

| DEPRECIACIONES | | |
Cant. | Articulo | Precio | total |
1 | Mac | $ 24,500.00 | $ 24,500.00 |
3 | Escritorios | $ 1,300.00 | $ 3,900.00 |
1 | Camara sony HD | $ 15,000.00 | $ 15,000.00 |
3 | sillas de trabajo reclinables | $1,200.00 | $ 3,600.00 |
6 | sillas apilables negras | $ 290.00 | $ 870.00 |
1 | impresora epson | $ 700.00 | $ 700.00 |
3 | telefonos multilineas | $ 600.00 | $ 1,800.00 |
1 | sillon imitacion piel | $ 1,200.00 | $ 1,200.00 |
1 | pasarela adaptable y faldón | $2,000.00 | $ 2,000.00 |
| SUBTOTAL | $ 46,790.00 | $ 53,570.00 |
| 10% | | $ 5,357.00 |
| DEPRECIACION MENSUAL | | $ 446.42 |
| | | |
1 | CAMIONETA | $ 300,000.00 | $ 300,000.00 |
| | | $ 30,000.00 |
| | | $ 2,500.00 |
| | | |

COSTO DEL PAQUETE DE ORANIZACION:
COSTO |27,440.68 |
PORCENTAJE DE UTILIDAD | 25% |
| $6,860.17 |
PRECIO DE VENTA | $34,300.85 |

4.4.2 ESTADOS FINANCIERO PROFORMA:
ESTADOS DE RESULTADOS | | | | PRIMER AÑO | | | | | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
VENTAS | $ 205,805.09 | $ 205,805.09 | $ 171,504.24 | $ 171,504.24 | $ 205,805.09 | $ 274,406.79 | $ 343,008.48 |...