CHOCOLATES COSAS-final

COMpañía XYZ
Balance General
2,019 2,020 2,021
Activos
Efectivo 51,824,798 99,192,509 325,883,066

Inventarios - 156,441,097 161,362,984
Maquinaria 150,000,000 135,000,000 120,000,000
Muebles y Enseres 20,000,000 18,000,000 16,000,000
Total Activos 221,824,798 408,633,606 623,246,050
Pasivos
Obligaciones Financieras 150,000,000 120,000,000 90,000,000
Impuestos por pagar - 71,547,000 154,766,000
150,000,000 191,547,000 244,766,000
Patrimonio
Capital Social 300,000,000 300,000,000 300,000,000
Utilidades Acumuladas - (228,175,202) (82,913,394)
Pérdida del Ejercicio (228,175,202) 145,261,808 314,221,465
Total Patrimonio 71,824,798 217,086,606 531,308,072
Total Pasivo + Patrimonio 221,824,798 408,633,606 776,074,072

- - (152,828,022)
Estado de Resultados
Ventas - 4,012,714,143 4,384,801,088

Costo de Venta (2,972,380,847) (3,065,896,694)
Utilidad Operacional 1,040,333,296 1,318,904,394
Gastos de Admon (168,210,858) (354,794,974) (365,378,823)

Gastos de Ventas (59,964,343) (450,729,515) (470,138,105)
Gastos Financieros (18,000,000) (14,400,000)
(Pérdida) Utilidad antes de Impuestos (228,175,202) 216,808,808 468,987,465
Impuesto de Renta - (71,547,000) (154,766,000)
Pérdida del Ejercicio (228,175,202) 145,261,808 314,221,465

2,022 2,023 2,024 2,025
748,028,323 889,213,636 1,778,929,896 2,974,145,510

166,496,867 171,783,939 177,037,907 182,456,833
105,000,000 90,000,000 75,000,000 60,000,000
14,000,000 12,000,000 10,000,000 8,000,000
1,033,525,190 1,162,997,576 2,040,967,803 3,224,602,343
60,000,000 30,000,000 - -
247,745,000 351,719,000 468,979,000 599,509,000
307,745,000 381,719,000 468,979,000 599,509,000
300,000,000 300,000,000 300,000,000 300,000,000

231,308,072 234,304,849 948,400,443 1,900,568,981
502,996,778 714,095,594 952,168,538 1,217,184,763
1,034,304,849 1,248,400,443 2,200,568,981 3,417,753,744
1,342,049,849 1,630,119,443 2,669,547,981 4,017,262,744

(308,524,659) (467,121,867) (628,580,179) (792,660,401)
4,791,390,538 5,235,681,809 5,721,170,876 6,251,677,887

(3,163,440,480) (3,263,894,850) (3,363,720,226) (3,466,679,831)
1,627,950,058 1,971,786,958 2,357,450,650 2,784,998,057
(376,280,188) (387,508,594) (399,073,851) (410,986,067)

(490,128,093) (511,263,771) (533,629,260) (557,318,227)
(10,800,000) (7,200,000) (3,600,000)
750,741,778 1,065,814,594 1,421,147,538 1,816,693,763
(247,745,000) (351,719,000) (468,979,000) (599,509,000)
502,996,778 714,095,594 952,168,538 1,217,184,763

FLUJO DE CAJA
2019 2020
Flujo de caja Inicial 0 51,824,798
Ingresos
Capitalización (Aportes sociales) 300,000,000
Ventas - 4,012,714,143
Obligaciones Financieras 150,000,000
TOTAL INGRESOS 450,000,000 4,012,714,143
Egresos
Gastos de Constitución 300,000
Arrendamiento de Bodega 9,000,000 40,000,000
Servicios Públicos 3,000,000 80,000,000
Laborales Admon 149,910,858 344,794,974
Laborales Ventas 59,964,343 239,857,373
Laborales Costos 164,901,944
Gasto transportes 6,000,000 100,000,000
Mantenimiento maquinaria 3,000,000
Publicidad 25,000,000
Promoción y Mercadeo 40,127,141
Compra de materia Prima 2,833,920,000
Pagar Intereses 18,000,000
Pago Obligaciones Fras 30,000,000
Impuesto de Industria y Comercio 45,745,000
Pago de Impuestos
Pago de dividendos
228,175,202 3,965,346,433
Inversiones
Maquinaria 150,000,000
Muebles y enseres 20,000,000
170,000,000 -
TOTAL EGRESOS 398,175,202 3,965,346,433
FLUJO DE CAJA, NETO 51,824,798 99,192,509

51,824,798 99,192,509
2021 2022 2023 2024
99,192,509 325,883,066 748,028,323 889,213,636
4,384,801,088 4,791,390,538 5,235,681,809 5,721,170,876
4,384,801,088 4,791,390,538 5,235,681,809 5,721,170,876
41,200,000 42,436,000 43,709,080 45,020,352

82,400,000 84,872,000 87,418,160 90,040,705
355,138,823 365,792,988 376,766,778 388,069,781
247,053,094 254,464,687 262,098,628 269,961,587
169,849,002 174,944,472 180,192,807 185,598,591
103,000,000 106,090,000 109,272,700 112,550,881
4,500,000 9,000,000 13,500,000 14,175,000
26,250,000 27,037,500 27,848,625 28,684,084
43,848,011 47,913,905 52,356,818 57,211,709
2,918,937,600 3,006,505,728 3,096,700,900 3,189,601,927
14,400,000 10,800,000 7,200,000 3,600,000
30,000,000 30,000,000 30,000,000 30,000,000
49,987,000 54,622,000 59,687,000 65,221,000
71,547,000 154,766,000 247,745,000 351,719,000
500,000,000
4,158,110,531 4,369,245,281 5,094,496,495 4,831,454,616
- - - -
4,158,110,531 4,369,245,281 5,094,496,495 4,831,454,616
325,883,066 748,028,323 889,213,636 1,778,929,896

325,883,066 748,028,323 889,213,636 1,778,929,896
2025
1,778,929,896
6,251,677,887
6,251,677,887
46,370,963
92,741,926
399,711,874
278,060,434
191,166,549
115,927,407
14,883,750
29,544,606
62,516,779
3,285,289,985
71,269,000
468,979,000
5,056,462,273
5,056,462,273
2,974,145,510
2,974,145,510
aumento precio 3% aumento nivel de produccion
2,020 2,021 2,022
Compra de Materia Prima
Precio Unitario
Chocolate Kg 18,000 18,540 19,096
Leche Lt. 1,100 1,133 1,167
Otros insumos Kg 5,000 5,150 5,305
24,100 24,823 25,568
Tiempo producción en min 6 6 6
Costo de MP - Producción Diaria 11,568,000 11,915,040 12,272,491
Unidades producidas por Kilo 150 155 159

Kilos por Hora 100 103 106
Horas de producción diaria 8 8 8
Producción diarias 120,000 127,308 135,061
Producción Anual 28,800,000 30,553,920 32,414,654
Mano de Obra Directa 687,091 707,704 728,935
Costos Indirectos
Depreciación de la maquinaria 62,500 62,500 62,500
Mantenimiento de maquinaria 12,500 18,750 37,500
Arrendamiento 133,333 137,333 141,453
Agua y Luz 333,333 343,333 353,633
Empaques ($2 * Und) 240,000 262,254 278,226
781,667 824,171 873,312
Costo de producción dia 13,036,758 13,446,915 13,874,739

Costo de producción mes 260,735,162 268,938,306 277,494,779
Costo por Unidad $ 108.64 $ 105.63 $ 102.73

Precio de venta $ 146.66 $ 151.06 $ 155.60
Unidades vendidas 27,360,000 29,026,224 30,793,921

Unidades en existencias 1,440,000 1,527,696 1,620,733
3,128,821,944 3,227,259,678 3,329,937,347

156,441,097 161,362,984 166,496,867
2,972,380,847 3,065,896,694 3,163,440,480
(2,972,380,847) (3,065,896,694) (3,163,440,480)
- - -
3,128,821,944 3,227,259,678 3,329,937,347
3%
2,023 2,024 2,025
Unitario
19,669 20,259 20,867
1,202 1,238 1,275
5,464 5,628 5,796
26,335 27,125 27,939
6 6 6
12,640,666 13,019,886 13,410,482
164 169 174

109 113 116
8 8 8
143,286 152,012 161,270
34,388,706 36,482,978 38,704,792
750,803 773,327 796,527
62,500 62,500 62,500

56,250 59,063 62,016
145,697 150,068 154,570
364,242 375,170 386,425
295,170 313,146 332,216
923,859 959,946 997,726
14,315,328 14,753,159 15,204,736

286,306,566 295,063,178 304,094,722
$ 99.91 $ 97.05 $ 94.28

$ 160.26 $ 165.07 $ 170.02
32,669,271 34,658,829 36,769,552

1,719,435 1,824,149 1,935,240
3,435,678,790 3,540,758,132 3,649,136,664

171,783,939 177,037,907 182,456,833
3,263,894,850 3,363,720,226 3,466,679,831
(3,263,894,850) (3,363,720,226) (3,466,679,831)
- - -
3,435,678,790 3,540,758,132 3,649,136,664
$ 828,116 REm. En SMLV Salario Base Salarios
Gerente general (1) 6 4,968,696 59,624,352
Director de 'Area 4 3,312,464 39,749,568
Jefes de ärea 3 2,484,348 29,812,176
Asistentes 1 828,116 9,937,392
Caja de compensación 4.000%

ICBF 3.000%
SENA 2.000%
SALUD 8.500%
PENSIÓN 12.000%
ARL 0.522%
Cesantías 1 Salario
Intereses Cesantías 12% Salario
Primas 1 Salario
Vacaciones 0,5 Salario
Prestaciones Total Laboral anual
Sociales Aportes patronales por Persona G. Admon G. Ventas
12,421,740 17,900,423 89,946,515 89,946,515
8,281,160 11,933,615 59,964,343 59,964,343 59,964,343
6,210,870 8,950,211 44,973,257 134,919,772 179,893,030
2,070,290 2,983,404 14,991,086 59,964,343
344,794,974 239,857,373
Gerente Gral
Gte Adtivo Fro Gte venta Gte Prodc.
J. Nomina
J. Contabilidad
J. Tesorería Ases. Cial (4) J. Producción
Aistentes 4 4.Asistentes de Producción

Cost. Producción
59,964,343
44,973,257
59,964,343
164,901,944

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COMpañía XYZ

2,019 2,020 2,021

Efectivo 51,824,798 99,192,509 325,883,066

Total Pasivo + Patrimonio 221,824,798 408,633,606 776,074,072

Ventas - 4,012,714,143 4,384,801,088

Gastos de Admon (168,210,858) (354,794,974) (365,378,823)

Impuesto de Renta - (71,547,000) (154,766,000)

Pérdida del Ejercicio (228,175,202) 145,261,808 314,221,465

748,028,323 889,213,636 1,778,929,896 2,974,145,510

300,000,000 300,000,000 300,000,000 300,000,000

1,342,049,849 1,630,119,443 2,669,547,981 4,017,262,744

4,791,390,538 5,235,681,809 5,721,170,876 6,251,677,887

(376,280,188) (387,508,594) (399,073,851) (410,986,067)

(247,745,000) (351,719,000) (468,979,000) (599,509,000)

502,996,778 714,095,594 952,168,538 1,217,184,763

Flujo de caja Inicial 0 51,824,798

TOTAL EGRESOS 398,175,202 3,965,346,433

FLUJO DE CAJA, NETO 51,824,798 99,192,509

99,192,509 325,883,066 748,028,323 889,213,636

4,384,801,088 4,791,390,538 5,235,681,809 5,721,170,876

4,384,801,088 4,791,390,538 5,235,681,809 5,721,170,876

41,200,000 42,436,000 43,709,080 45,020,352

4,158,110,531 4,369,245,281 5,094,496,495 4,831,454,616

325,883,066 748,028,323 889,213,636 1,778,929,896

Unidades producidas por Kilo 150 155 159

Mano de Obra Directa 687,091 707,704 728,935

Costo de producción dia 13,036,758 13,446,915 13,874,739

Costo por Unidad $ 108.64 $ 105.63 $ 102.73

Unidades vendidas 27,360,000 29,026,224 30,793,921

3,128,821,944 3,227,259,678 3,329,937,347

164 169 174

750,803 773,327 796,527

62,500 62,500 62,500

14,315,328 14,753,159 15,204,736

$ 99.91 $ 97.05 $ 94.28

32,669,271 34,658,829 36,769,552

3,435,678,790 3,540,758,132 3,649,136,664

Caja de compensación 4.000%

Gte Adtivo Fro Gte venta Gte Prodc.

Aistentes 4 4.Asistentes de Producción

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