ABCDEFGHIJKLMNOPQRSTUVWXY
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FLUJO DE CAJA PUROParámetrosDólar$450sueldo actores750,0006
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(sin financiamiento)Costo unitario de Producción 12,500,000Pesossueldos actores secundarios300,0006
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julio 2012agosto 2012septiembre 2012octubre 2012noviembre 2012diciembre 2012enero 2013febrero 2013marzo 2013abril 2013mayo 2013junio 2013julio 2013agosto 2013septiembre 2013octubre 2013noviembre 2013diciembre 20131er semestre 20142do semestre 20141er semestre 20152do semestre 20151er semestre 2016TOTALES EN 4 AÑOS
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pesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesospesos
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VENTAS BRUTAS TOTALES0026,180,00028,560,00044,030,00047,600,00040,460,000030,940,00057,120,00083,300,00083,300,00088,060,00080,920,00052,360,00078,540,00073,780,00036,890,000295,120,000410,550,000295,120,000410,550,000295,120,000
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Ventas Netas Totales0022,000,00024,000,00037,000,00040,000,00034,000,000026,000,00048,000,00070,000,00070,000,00074,000,00068,000,00044,000,00066,000,00062,000,00031,000,000248,000,000345,000,000248,000,000345,000,000248,000,0002,150,000,000
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Iva débito004,180,0004,560,0007,030,0007,600,0006,460,00004,940,0009,120,00013,300,00013,300,00014,060,00012,920,0008,360,00012,540,00011,780,0005,890,00047,120,00065,550,00047,120,00065,550,00047,120,000
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Intervención cambio conductual empresas0018,000,00018,000,00027,000,00036,000,00018,000,000018,000,00036,000,00054,000,00054,000,00054,000,00054,000,00036,000,00054,000,00054,000,00027,000,000180,000,000279,000,000180,000,000279,000,000180,000,0001,656,000,000
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Precio 19,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,0009,000,000
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Número de programas vendidos 10022342024666646632031203120184
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Intervención cambio conductual educación004,000,0006,000,00010,000,0004,000,00016,000,00008,000,00012,000,00016,000,00016,000,00020,000,00014,000,0008,000,00012,000,0008,000,0004,000,00068,000,00066,000,00068,000,00066,000,00068,000,000494,000,000
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Precio 200400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000400,000
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Número de programas vendidos 21015251040203040405035203020101701651701651701,235
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COSTO DE PRODUCCIÓN BRUTO0017,850,0005,950,0008,925,00011,900,0005,950,000017,850,00011,900,00017,850,00017,850,00029,750,00017,850,00011,900,00017,850,00017,850,0008,925,00071,400,000104,125,00071,400,000104,125,00071,400,000
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Costo neto de producción 1005,000,0005,000,0007,500,00010,000,0005,000,00005,000,00010,000,00015,000,00015,000,00015,000,00015,000,00010,000,00015,000,00015,000,0007,500,00050,000,00077,500,00050,000,00077,500,00050,000,000460,000,000
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Costo inicial programa educacional10,000,00010,000,00010,000,00010,000,00010,000,00010,000,00010,000,00010,000,000
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IVA Crédito12,850,000950,0001,425,0001,900,000950,000012,850,0001,900,0002,850,0002,850,00014,750,0002,850,0001,900,0002,850,0002,850,0001,425,00021,400,00026,625,00021,400,00026,625,00021,400,000
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008,330,00022,610,00035,105,00035,700,00034,510,000013,090,00045,220,00065,450,00065,450,00058,310,00063,070,00040,460,00060,690,00055,930,00027,965,000223,720,000306,425,000223,720,000306,425,000223,720,000
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Margen de Explotación NETO (sin IVA)007,000,00019,000,00029,500,00030,000,00029,000,000011,000,00038,000,00055,000,00055,000,00049,000,00053,000,00034,000,00051,000,00047,000,00023,500,000188,000,000257,500,000188,000,000257,500,000188,000,0001,610,000,000
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31.82%79.17%79.73%75.00%85.29%42.31%79.17%78.57%78.57%66.22%77.94%77.27%77.27%75.81%75.81%75.81%74.64%75.81%74.64%75.81%74.88%
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Gastos de Explotación
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Sueldos y Leyes Sociales8,050,0008,050,00017,650,00017,750,00018,400,00018,550,00018,250,00015,800,00017,850,00018,950,00020,650,00020,650,00020,850,00020,550,00019,350,00020,450,00020,250,00018,700,00060,700,00060,700,00060,700,00060,700,00060,700,000624,250,000
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Gerente General3,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,0003,600,00021,600,00021,600,00021,600,00021,600,00021,600,000
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Gerente de Administración, Personal y Finanzas1,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0001,500,0009,000,0009,000,0009,000,0009,000,0009,000,000
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Gerente Comercial y Marketing2,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,0002,000,00012,000,00012,000,00012,000,00012,000,00012,000,000
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Comisones Gerencia comercial001,100,0001,200,0001,850,0002,000,0001,700,00001,300,0002,400,0003,500,0003,500,0003,700,0003,400,0002,200,0003,300,0003,100,0001,550,00012,400,00017,250,00012,400,00017,250,00012,400,000
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Secretaria-recepcionista600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,0003,600,0003,600,0003,600,0003,600,0003,600,000
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Estafeta (junior)350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,000350,0002,100,0002,100,0002,100,0002,100,0002,100,000
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Sicólogos (2)001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0001,200,0007,200,0007,200,0007,200,0007,200,0007,200,000
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Actores principales (6)004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,0004,500,00027,000,00027,000,00027,000,00027,000,00027,000,000
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Actores secundarios 001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,0001,800,00010,800,00010,800,00010,800,00010,800,00010,800,000
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Guionista (2)001,000,0001,000,0001,000,0001,000,0001,000,000250,0001,000,0001,000,0001,600,0001,600,0001,600,0001,600,0001,600,0001,600,0001,600,0001,600,0009,600,0009,600,0009,600,0009,600,0009,600,000
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Arriendo de oficina800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,0004,800,0004,800,0004,800,0004,800,0004,800,000
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Publicidad y Marketing00440,000480,000740,000800,000680,0000520,000960,0001,400,0001,400,0001,480,0001,360,000880,0001,320,0001,240,000620,0004,960,0006,900,0004,960,0006,900,0004,960,00043,000,000
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Contabilidad100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000600,000600,000600,000600,000600,000
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Gastos de representación50,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,000300,000300,000300,000300,000300,000
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Pasajes aereos200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,0001,200,0001,200,0001,200,0001,200,0001,200,000
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serv.comunicación100,000100,000150,000150,000150,000150,000150,000150,000150,000150,000150,000150,000150,000150,000150,000150,000150,000150,000900,000900,000900,000900,000900,000
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artículos de escritorio20,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,000120,000120,000120,000120,000120,000
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Hosting200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,000200,0001,200,0001,200,0001,200,0001,200,0001,200,000
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Mantenimiento plataforma800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,000800,0004,800,0004,800,0004,800,0004,800,0004,800,000
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Diseño de Web y otros600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,000600,0003,600,0003,600,0003,600,0003,600,0003,600,000
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luz y electricidad100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000600,000600,000600,000600,000600,000
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facturas papelerías y otros20,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,000120,000120,000120,000120,000120,000
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gastos generales100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000600,000600,000600,000600,000600,000
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patentes municipales50,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,000300,000300,000300,000300,000300,000
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Total Gastos Brutos de Explotación11,190,00011,190,00021,280,00021,420,00022,330,00022,540,00022,120,00018,990,00021,560,00023,100,00025,240,00025,240,00025,520,00025,100,00023,420,00024,960,00024,680,00022,510,000139,400,000146,190,000139,400,000146,190,000139,400,0001,102,970,000
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Inversiones11,500,0002,500,0002,500,0002,000,000000000000000000000018,500,000
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Diseño de plataforma Play training1,500,000
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Desarrollo de Plataforma Play training2,000,0002,500,0002,500,0002,000,000
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Muebles y habilitación de oficina5,000,000
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Computadores y otros equipos3,000,000
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IVA débito del período004,180,0004,560,0007,030,0007,600,0006,460,00004,940,0009,120,00013,300,00013,300,00014,060,00012,920,0008,360,00012,540,00011,780,0005,890,00047,120,00065,550,00047,120,00065,550,00047,120,000
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IVA crédito del período12,850,000950,0001,425,0001,900,000950,000012,850,0001,900,0002,850,0002,850,00014,750,0002,850,0001,900,0002,850,0002,850,0001,425,00021,400,00026,625,00021,400,00026,625,00021,400,000
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IVA neto del período (si es < 0 se acumula para00(8,670,000)(5,060,000)545,0005,700,0005,510,0000(7,910,000)(690,000)9,760,00010,450,000(690,000)9,380,0006,460,0009,690,0008,930,0004,465,00025,720,00038,925,00025,720,00038,925,00025,720,000
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ser utilizado en el próximo período)
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Pago de IVA0000545,0005,700,0005,510,0000009,760,00010,450,00009,380,0006,460,0009,690,0008,930,0004,465,00025,720,00038,925,00025,720,00038,925,00025,720,000
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Flujo Neto de Explotación del período-22,690,000-13,690,000-15,450,000-810,00012,230,0007,460,0006,880,000-18,990,000-8,470,00022,120,00030,450,00029,760,00032,790,00028,590,00010,580,00026,040,00022,320,000990,00058,600,000121,310,00058,600,000121,310,00058,600,000
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depreciación acelerada en dos años4,625,0009,250,0004,500,000
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Saldo a depreciar13,875,0004,625,000125,000
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Utilidad Bruta (o pérdida) (considera depreciación) del período-11,190,000-11,190,000-4,280,000-2,420,0007,170,0002,835,0006,880,000-18,990,000-560,00014,900,00029,760,00029,760,00033,480,00027,900,00010,580,00026,040,00022,320,000-8,260,00058,600,000116,810,00058,600,000121,310,00058,600,000
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Utilidad Bruta(o pérdida) acumulada-11,190,000-22,380,000-26,660,000-29,080,000-21,910,000-19,075,000-12,195,000-31,185,000-31,745,000-16,845,00012,915,00042,675,00076,155,000104,055,000114,635,000140,675,000162,995,000154,735,000213,335,000330,145,000388,745,000510,055,000568,655,000
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Base impositiva = Utilidad Bruta del año menos pérdidas acumuladas de años anteriores-19,075,000154,735,000175,410,000179,910,00058,600,000
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IMPUESTO A LA RENTA (20%)00030,947,00035,082,00035,982,00011,720,000
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Utilidad Neta acumulada-11,190,000-22,380,000-26,660,000-29,080,000-21,910,000-19,075,000-12,195,000-31,185,000-31,745,000-16,845,00012,915,00042,675,00076,155,000104,055,000114,635,000140,675,000162,995,000123,788,000182,388,000264,116,000322,716,000408,044,000454,924,000454,924,000
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Flujo de Caja del período (depreciación no es egreso)-22,690,000-13,690,000-15,450,000-810,00012,230,0007,460,0006,880,000-18,990,000-8,470,00022,120,00030,450,00029,760,00032,790,00028,590,00010,580,00026,040,00022,320,000-29,957,00058,600,00086,228,00058,600,00085,328,00046,880,000
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Flujo acumulado -22,690,000-36,380,000-51,830,000-52,640,000-40,410,000-32,950,000-26,070,000-45,060,000-53,530,000-31,410,000-960,00028,800,000028,590,00039,170,00065,210,00087,530,00057,573,000116,173,000202,401,000261,001,000346,329,000393,209,000
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(96,000,000,000)28,800,000116,173,000261,001,000393,209,000
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VPN
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Tasa de actualizaciòn0,20
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