CONCEPTO 2014 2015 VARIACION %

VENTA DE PALETAS $64,820.00 $75,684.00

VENTA DE REFRESCOS $26,712.00 $24,635.00
VENTA DE AGUAS $75,361.00 $55,689.00
TOTAL DE INGRESOS $166,893.00 $156,008.00
COSTO DE VENTA $62,256.00 $51,742.00
MANO DE OBRA $5,234.00 $5,500.00
LIMON $2,465.00 $3,200.00
PIÑA $3,655.00 $2,657.00
FRESA $1,254.00 $3,658.00
GUANABANA $2,789.00 $2,800.00
MANGO $4,568.00 $3,700.00
COCO $978.00 $1,230.00
JAMAICA $4,538.00 $3,658.00
PALITOS $3,854.00 $1,860.00
VASOS $2,157.00 $1,470.00
BOLSAS $1,654.00 $865.00
REFRESCOS $27,894.00 $20,000.00
LIGAS $652.00 $364.00
COLORANTE VEGETAL $564.00 $780.00
UTILIDAD O PERDIDA BRUTA $104,637.00 $104,266.00
GASTOS DE VENTA $13,159.00 $10,880.00
SUELDOS $1,879.00 $2,000.00
GASOLINA $2,500.00 $1,900.00
PUBLICIDAD $2,200.00 $2,200.00
RENTA $980.00 $980.00
LUZ $5,600.00 $3,800.00
GASTOS DE ADMINISTRACION $3,080.00 $2,900.00
CONTADOR $1,500.00 $1,500.00
SECRETARIA $800.00 $1,200.00
LUZ $200.00 $200.00
TELEFONO $580.00 $ 0
UTILIDAD O PERDIDA DE OPERACIÓN $88,398.00 $90,486.00
COSTOS FINANCIEROS $2,600.00 $ 0
UTILIDAD O PERDIDA ANTES DE IMPUESTOS $85,798.00 $90,486.00
ISR $25,739.40 $27,145.80
PTU $8,579.80 $9,048.60
UTILIDAD O PERDIDA NETA $51,478.80 $54,291.60
ANALISIS HORIZONTAL
 CONCEPTO 2016 2017 VARIACION %
VENTA DE PALETAS $70,500.00 $65,000.00    
VENTA DE REFRESCOS $12,000.00 $0.00    
VENTA DE AGUAS $61,000.00 $77,000.00    
TOTAL DE INGRESOS $143,500.00 $142,000.00    
COSTO DE VENTA $47,115.00 $38,767.00    
MANO DE OBRA $6,900.00 $7,100.00    
LIMON $2,800.00 $3,100.00    
PIÑA $4,200.00 $3,300.00    
FRESA $2,450.00 $2,450.00    
GUANABANA $3,200.00 $2,600.00    
MANGO $6,900.00 $2,600.00    
COCO $1,760.00 $2,560.00    
JAMAICA $4,538.00 $4,980.00    
PALITOS $4,270.00 $3,530.00    
VASOS $2,157.00 $2,157.00    
BOLSAS $1,590.00 $3,400.00    
REFRESCOS $5,000.00 $0.00    
LIGAS $700.00 $220.00    
COLORANTE VEGETAL $650.00 $770.00    
UTILIDAD O PERDIDA BRUTA $96,385.00 $103,233.00    
GASTOS DE VENTA $15,569.00 $14,179.00    
SUELDOS $1,879.00 $1,879.00    
GASOLINA $3,200.00 $2,700.00    
PUBLICIDAD $2,500.00 $3,800.00    
RENTA $4,100.00 $4,100.00    
LUZ $3,890.00 $1,700.00    
GASTOS DE ADMINISTRACION $4,730.00 $7,230.00    
CONTADOR $3,000.00 $5,000.00    
SECRETARIA $800.00 $1,200.00    
LUZ $350.00 $450.00    
TELEFONO $580.00 580    
UTILIDAD O PERDIDA DE OPERACIÓN $76,086.00 $81,824.00    
COSTOS FINANCIEROS $2,600.00 0    
UTILIDAD O PERDIDA ANTES DE IMPUESTOS $73,486.00 $81,824.00    
ISR $22,045.80 $24,547.20    
PTU $7,348.60 $8,182.40    
UTILIDAD O PERDIDA NETA $44,091.60 $49,094.40    

CONCEPTO 2018 2019 VARIACION %

VENTA DE PALETAS $32,000.00 $40,000.00  
VENTA DE REFRESCOS $19,000.00 $22,000.00  
VENTA DE AGUAS $26,300.00 $17,000.00  
TOTAL DE INGRESOS $77,300.00 $79,000.00  
COSTO DE VENTA $35,685.00 $46,870.00  
MANO DE OBRA $13,600.00 $15,000.00  
LIMON $800.00 $900.00  
PIÑA $650.00 $820.00  
FRESA $720.00 $520.00  
GUANABANA $530.00 $615.00  
MANGO $800.00 $970.00  
COCO $400.00 0  
JAMAICA $625.00 $740.00  
PALITOS $1,200.00 $1,200.00  
VASOS $1,100.00 $1,250.00  
BOLSAS $970.00 $1,045.00  
REFRESCOS $14,000.00 $23,600.00  
LIGAS $200.00 $100.00  
COLORANTE VEGETAL $90.00 $110.00  
UTILIDAD O PERDIDA BRUTA $41,615.00 $32,130.00  
GASTOS DE VENTA $21,400.00 $16,690.00  
SUELDOS $9,800.00 $9,800.00  
GASOLINA $4,200.00 $3,200.00  
PUBLICIDAD $2,600.00 $2,600.00  
RENTA $3,500.00 0  
LUZ $1,300.00 $1,090.00  
GASTOS DE ADMINISTRACION $11,595.00 $9,600.00  
CONTADOR $6,000.00 $4,000.00  
SECRETARIA $5,000.00 $5,000.00  
LUZ $230.00 $180.00  
TELEFONO $365.00 $420.00  
UTILIDAD O PERDIDA DE OPERACIÓN $8,620.00 $5,840.00  
COSTOS FINANCIEROS $2,000.00 $1,500.00  
UTILIDAD O PERDIDA ANTES DE $6,620.00 $4,340.00
IMPUESTOS  
ISR $1,986.00 $1,302.00    
PTU $662.00 $434.00    
UTILIDAD O PERDIDA NETA $3,972.00 $2,604.00  

PALETERIA EL OASIS, S.A DE C.V

BALANCE GENERAL DEL PROYECTO
(CIFRAS EN PESOS)

ACTIVO 2015 2016 VARIACION %

ACTIVO CIRCULANTE        
 caja y bancos $15,000.00 $20,000.00    
clientes $35,890.00 $22,000.00    
inventario $17,000.00 $27,000.00    
TOTAL CIRCULANTE $67,890.00 $69,000.00    
         
ACTIVO FIJO        
activos fijos $137,000.00 $160,000.00    
(-) depreciación acumulada $75,600.00 $100,000.00    
TOTAL FIJO $61,400.00 $60,000.00    
         
ACTIVO DIFERIDO        
activos diferidos $4,200.00 $4,100.00    
(-) amortización acumulada $2,680.00 $3,900.00    
TOTAL DIFERIDO $1,520.00 $200.00    
         
TOTAL ACTIVO $130,810.00 $129,200.00    
         
PASIVO        
PASIVO A CORTO PLAZO (CIRCULANTE)        
proveedores $37,000.00 $43,000.00    
         
PASIVO A LARGO PLAZO        
préstamo o deuda $85,000.00 $70,000.00    
         
TOTAL PASIVO $122,000.00 $113,000.00    
         
CAPITAL CONTABLE $8,810.00 $16,200.00    
         
PASIVO + CAPITAL $130,810.00 $129,200.00