Documentos de Académico
Documentos de Profesional
Documentos de Cultura
VALOR AGREGADO =
SUELDOS+SALARIOS+ALQUILER+INTERESE+DEPRECIACION+UTILIDAD-IMPUE
DENSIDAD DE CAPITAL
=
INVERSION TOTAL
# TRABAJADORES
INVERSION TOTAL
VALOR AGREGADO
VALOR DE LA PRODUCCION
# PUESTOS DE TRABAJO
VALOR AGREGADO
INVERSION INICIAL
CUADRO 1
RETORNO DE LA INVERSION
VALOR PRESENTE
DE LOS FLUJOS NETOS DE CAJA-INVERSION INICIAL
TIR
desarrollo
1 PALNEAMIENTO D ELA INVERSION
CONSTRUCCCION
20000
MAQUINARIA Y EQUIPO
HERRRAMIENTAS
INVENTARIOS
DE
MATERIALES DE
CONSUMO
OTROS GASTOS DE AMPLIACION
30000
5000
2000
1500
TOTAL INVERSION
INICIAL
58500
50%
1
50%
2
70%
3
VENTAS
2250
6750
4500
2250
6750
3150
7650
2 PRESUPUESTO DE PRODUCCION
CONCEPTO
VENTAS
INV FINAL
INV . INIC.
REF
AO 1
4500
TOTAL PROD
AO 2
AO 3
6750.00
675.00
0.00
6750.00
675.00
-675.00
7650.00
765.00
-675.00
7425.00
6750.00
7740.00
REQUERIMIENTOS
DEPARTAMENTO
TIEMPO HS
1
2
TOTAL
MATERIAL
X
Y
TOTAL
MATERIALES KG
20
25
45
REF
AO 1
CUADRO 2
AO 2
AO 3
7,425.00
6,750.00
7,740.00
35,640.00
32,400.00
37,152.00
12,993.75
11,812.50
13,545.00
48,633.75
44,212.50
50,697.00
4.8
1.75
CTO MAT X Y
REFERENCIA
AO1
AO2
48634
4863
44213
4421
AO3
50697
5070
-2000
51497
- INV INICIAL DE MP
TOTAL A COMPRAR
-4863
43770
-4421
51345
GASTOS
MATERIAL / SERVICIO
CANTIDAD
COSTO
SUPERVICION
ENERGIA
COMBUSTIBLE
LUBRICANTES
MATERIAL DE LIMPIEZA
DEPREC. DE MAQUINARIA
MANTENIMIENTO
1 ING
20 KW POR UNID
1000 GLN MES
5 GLN
1200 MES
0.5 KW
9.5 GLN
25 GLN
80 MES
10% ANUAL
650 MES
2 TRAB.
TOTAL
TOTAL
14,400.00
10.00
114,000.00
1,500.00
960.00
5,500.00
15,600.00
151,970.00
GASTOS DE FABRICACION
MATERIAL / SERVICIO
SUPERVICION
ENERGIA
COMBUSTIBLE
LUBRICANTES
MATERIAL DE LIMPIEZA
DEPREC. DE MAQUINARIA
MANTENIMIENTO
AO 1
14,400.00
#REF!
114,000.00
1,500.00
960.00
5,500.00
15,600.00
TOTAL
#REF!
AO 2
AO 3
14,400.00
14,400.00
#REF!
77400
114,000.00 114,000.00
1,500.00
1,500.00
960.00
960.00
5,500.00
5,500.00
15,600.00
15,600.00
#REF!
229,360.00
MES
800.00
500.00
20.00
100.00
100.00
80.00
5,000.00
5,000.00
11,600.00
AO 1
AO 2
9,600.00
9,600.00
6,000.00
6,000.00
240.00 114,000.00
1,200.00
1,500.00
1,200.00
960.00
960.00
3,000.00
5,000.00
5,000.00
5,000.00
5,000.00
29,200.00 145,060.00
AO 1
AO 2
0
2,000.00
48,633.75
50,633.75
0.00
50,633.75
#REF!
#REF!
#REF!
7,425.00
#REF!
0
0.00
44,212.50
44,212.50
0.00
44,212.50
#REF!
#REF!
#REF!
6,750.00
#REF!
AO 1
AO 2
675.00
#REF!
#REF!
#REF!
#REF!
AO 3
675
765
#REF!
#REF!
AO 1
AO 2
AO 3
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
0.00
#REF!
#REF!
R+INTERESE+DEPRECIACION+UTILIDAD-IMPUESTOS
EL COSTO D EPRODUCCION
-INVERSION INICIAL
70%
4
70%
5
3150
7650
AO 4
3150
7650
AO 5
7650.00
765.00
-765.00
7650.00
765.00
-765.00
7650.00
7650.00
PARA 1 UNID
4.8
1.75
6.55
AO 5
7,650.00
7,650.00
36,720.00
36,720.00
13,387.50
13,387.50
50,107.50
50,107.50
50108
5011
AO5
50108
5011
-5070
50049
-5011
50108
DEPRECIACION
CONSTRUCCCION
MAQUINARIA Y EQUIPO
HERRRAMIENTAS
AO 4
AO 5
14,400.00
14,400.00
#REF!
#REF!
114,000.00 114,000.00
1,500.00
1,500.00
960.00
960.00
5,500.00
5,500.00
15,600.00
15,600.00
#REF!
AO 3
9,600.00
6,000.00
114,000.00
1,500.00
960.00
3,000.00
5,000.00
5,000.00
145,060.00
#REF!
AO 4
AO 5
9,600.00
9,600.00
6,000.00
6,000.00
114,000.00 114,000.00
1,500.00
1,500.00
960.00
960.00
3,000.00
3,000.00
5,000.00
5,000.00
5,000.00
5,000.00
145,060.00 145,060.00
20000
30000
5000
55000
10%
10%
10%
2000
3000
500
5500
AO 4
AO 5
0
0.00
50,697.00
50,697.00
0.00
50,697.00
#REF!
229,360.00
#REF!
7,740.00
#REF!
0
0.00
50,107.50
50,107.50
0.00
50,107.50
#REF!
#REF!
#REF!
7,650.00
#REF!
0
0.00
50,107.50
50,107.50
0.00
50,107.50
#REF!
#REF!
#REF!
7,650.00
#REF!
AO 5
#REF!
#REF!
765
765
#REF!
#REF!
AO 4
AO 5
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
PROYECTOS DE INVERSION
20000
30000
5000
2000
1500
58500
PLAN DE VENTAS
CONCEPTO
VENTAS
P.UNIT
INGRESO
CUADRO 1
AO 1
AO 2
50% AO3
70% AO4
70% AO5
70%
50%
6750.00
6750.00
7650.00
7650.00
7650.00
REFERENCIA
4500
S/:
s/:
6750.00
PRESUPUESTO DE PRODUCCION
CONCEPTO
VENTAS
INV FINAL
INV . INIC.
TOTAL PROD
6750.00
7650.00
7650.00
7650.00
CUADRO 2
REFERENCIA
UNID
AO 1
6750.00
675.00
0.00
AO 2
6750.00
675.00
-675.00
AO 3
7650.00
765.00
-675.00
AO 4
7650.00
765.00
-765.00
AO 5
7650.00
765.00
-765.00
7425.00
6750.00
7740.00
7650.00
7650.00
REQUERIMIENTOS
DEPARTAMENTO
DEP 1
DEP 2
TOTAL
TIEMPO HS
4
2
6
COSTO HORA
TOTAL
3.00
1.50
4.50
12.00
3.00
15.00
REF
UNIDADES
12.00
3.00
AO 1
7425.00
89,100.00
22,275.00
AO 2
6750.00
81,000.00
20,250.00
AO 3
7740.00
92,880.00
23,220.00
AO 4
7650.00
91,800.00
22,950.00
AO 5
7650.00
91,800.00
22,950.00
S/.
111,375.00
101,250.00
116,100.00
114,750.00
114,750.00
KG
UNID
PARA 1 UNID
240.00
87.50
4.8
1.75
4
PRESUPUESTO DE MATERIA PRIMA
CANTIDADES Y VALORES
CONCEPTO
PRODUC.
MAT. X
MAT. Y
REF
CANT
4.8
1.75
AO 1
7425.00
35,640.00
12,993.75
AO 2
6750.00
32,400.00
11,812.50
AO 3
7740.00
37,152.00
13,545.00
AO 4
7650.00
36,720.00
13,387.50
AO 5
7650.00
36,720.00
13,387.50
S/.
48,633.75
44,212.50
50,697.00
50,107.50
50,107.50
AO 1
48634
4863
-2000
51497
AO 2
44213
4421
-4863
43770
AO 3
50697
5070
-4421
51345
AO 4
50108
5011
-5070
50049
AO 5
50108
5011
-5011
50108
M. P.REQUERIDA
GASTOS DE FABRICA
MATERIAL / SERVICIO
SUPERVICION
ENERGIA
COMBUSTIBLE
LUBRICANTES
MATERIAL DE LIMPIEZA
DEPREC. DE MAQUINARIA
MANTENIMIENTO
CANTIDAD
COSTO
1 ING
1200 MES
20 KW POR UNID
0.5 KW
1000 GLN MES 9.5 GLN
5 GLN
25 GLN
80 MES
10% ANUAL
2 TRAB.
650 MES
TOTAL AO
14,400.00
10.00
114,000.00
1,500.00
960.00
15,600.00
TOTAL
146,470.00
DEPRECIACION
CONSTRUCCCION
MAQUINARIA Y EQUIPO
HERRRAMIENTAS
20000
30000
5000
55000
10%
10%
10%
2000
3000
500
5500
CAN/COSTO
1200
AO 1
7425.00
14,400.00
AO 2
AO 3
6750.00
14,400.00
AO 4
7740.00
14,400.00
AO 5
7650.00
14,400.00
7650.00
14,400.00
ENERGIA
COMBUSTIBLE
LUBRICANTES
MATERIAL DE LIMPIEZA
10.00
114,000.00
1,500.00
960.00
74,250.00
114,000.00
1,500.00
960.00
67,500.00
114,000.00
1,500.00
960.00
77,400.00
114,000.00
1,500.00
960.00
76,500.00
114,000.00
1,500.00
960.00
76,500.00
114,000.00
1,500.00
960.00
15,600.00
15,600.00
15,600.00
15,600.00
15,600.00
15,600.00
220,710.00
5,500.00
226,210.00
213,960.00
5,500.00
219,460.00
223,860.00
5,500.00
229,360.00
222,960.00
5,500.00
228,460.00
222,960.00
5,500.00
228,460.00
MANTENIMIENTO
TOTAL
DEPREC. DE MAQUINARIA
TOTAL GASTOS DE FABRICACION
MES
800.00
500.00
20.00
100.00
100.00
80.00
5,000.00
AO 1
AO 2
9,600.00
6,000.00
240.00
1,200.00
1,200.00
960.00
5,000.00
9,600.00
6,000.00
240.00
1,200.00
1,200.00
960.00
5,000.00
AO 3
9,600.00
6,000.00
240.00
1,200.00
1,200.00
960.00
5,000.00
AO 4
9,600.00
6,000.00
240.00
1,200.00
1,200.00
960.00
5,000.00
AO 5
9,600.00
6,000.00
240.00
1,200.00
1,200.00
960.00
5,000.00
TOTAL
6,600.00
24,200.00
24,200.00
24,200.00
24,200.00
24,200.00
INTERESES PRESTAMO
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
AO 1
AO 2
AO 3
AO 4
AO 5
2,000.00
51,497.13
53,497.13
4,863.38
48,633.75
111,375.00
226,210.00
386,218.75
7425.00
52.02
4,863.38
43,770.38
48,633.75
4,421.25
44,212.50
101,250.00
219,460.00
364,922.50
6750.00
54.06
4,421.25
51,345.45
55,766.70
5,069.70
50,697.00
116,100.00
229,360.00
396,157.00
7740.00
51.18
5,069.70
50,048.55
55,118.25
5,010.75
50,107.50
114,750.00
228,460.00
393,317.50
7650.00
51.41
5,010.75
50,107.50
55,118.25
5,010.75
50,107.50
114,750.00
228,460.00
393,317.50
7650.00
51.41
ENE
675.00
52.02
35110.80
FEB
ENE
FEB
675
54.06
36492.25
MAR
765
51.18
39155.05
ABR
765
51.41
39331.75
MAY
765
51.41
39331.75
REFERENCIA
MAR
ABR
MAY
386,218.75
0.00
35,110.80
351,107.95
364,922.50
35,110.80
36,492.25
363,541.05
396,157.00
36,492.25
39,155.05
393,494.20
393,317.50
39,155.05
39,331.75
393,140.80
393,317.50
39,331.75
39,331.75
393,317.50
AO1
AO2
AO3
AO4
AO5
499,500.00
499,500.00
566,100.00
566,100.00
566,100.00
351,107.95
363,541.05
393,494.20
393,140.80
393,317.50
148,392.05
135,958.95
172,605.80
172,959.20
172,782.50
24,200.00
24,200.00
24,200.00
24,200.00
24,200.00
124,192.05
5,000.00
119,192.05
35,757.61
83,434.43
0.00
83,434.43
111,758.95
5,000.00
106,758.95
32,027.69
74,731.27
83,434.43
158,165.70
148,405.80
5,000.00
143,405.80
43,021.74
100,384.06
158,165.70
258,549.76
148,759.20
5,000.00
143,759.20
43,127.76
100,631.44
258,549.76
359,181.20
148,582.50
5,000.00
143,582.50
43,074.75
100,507.75
359,181.20
459,688.95
AO1
AO2
AO3
AO4
AO5
499,500.00
499,500.00
566,100.00
566,100.00
566,100.00
351,107.95
363,541.05
393,494.20
393,140.80
393,317.50
148,392.05
135,958.95
172,605.80
172,959.20
172,782.50
24,200.00
24,200.00
24,200.00
24,200.00
24,200.00
124,192.05
111,758.95
148,405.80
148,759.20
148,582.50
124,192.05
37,257.61
86,934.43
0.00
86,934.43
111,758.95
33,527.69
78,231.27
86,934.43
165,165.70
148,405.80
44,521.74
103,884.06
165,165.70
269,049.76
148,759.20
44,627.76
104,131.44
269,049.76
373,181.20
148,582.50
44,574.75
104,007.75
373,181.20
477,188.95
AO1
AO2
AO3
AO4
AO5
83,434.43
158,165.70
258,549.76
359,181.20
459,688.95
5,500.00
0
0
5,500.00
0
0
5,500.00
0
0
5,500.00
0
0
5,500.00
0
0
88,934.43
0
88,934.43
163,665.70
0
163,665.70
264,049.76
0
264,049.76
364,681.20
0
364,681.20
465,188.95
0
465,188.95
20.80639731
72.82
35%
FLUJOS NETO FACTOR DE
VALOR
AOS
DE CAJA
ACUMULACION ACTUAL
1
92,434.43
0.74074074 68469.9494
2
170,665.70
0.548696845 93643.7311
3
274,549.76
0.406442107 111588.584
4
378,681.20
0.301068227 114008.877
*
5
511,938.95
0.223013502 114169.298
VALOR ACTUAL DE LOS FLUJOS NETOS DE CAJA ECONOMICO
501,880.44
(-) INVERSIN INICIAL
58,500.00
(= )VALOR NETO ACTUAL NETO ECONOMICO
AOS
1
2
3
4
5
6
7
8
SOYA
FLUJOS NETO
DE
CAJAFINANCIE
RO
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
FACTOR DE
ACUMULACION
0.8
1.44
1.952
2.3616
2.68928
2.951424
3.1611392
3.32891136
(1.35 )-1
(1.35 )-2
(1.35 )-3
(1.35 )-4
(1.35 )-5
443,380.44
VALOR
ACTUAL
16,000.00
28,800.00
39,040.00
47,232.00
53,785.60
59,028.48
63,222.78
66,578.23
303,687.09
303687.091
58000
35%
FACTOR PARA ACTUALIZAR
CUANDO LOS FLUJOS DE TODOS LOS A
1+(1+I)-n
i
Y AGREGAR EL VALOR RESIDUAL ( 50%
FLUJO
30,000.00
50,000.00
60,000.00
80,000.00
100,000.00
130,000.00
100,000.00
150,000.00
QUINUA
FACTOR
DE
ACUMULA
CION
0.8
0.64
0.512
0.4096
0.32768
0.262144
0.209715
0.167772
TIRE
35% TASA REAL
20% TASA MENOR
36% TASA MAYOR
TIRE
TIRE
20% +
TIRE
20.00% +
16.00% X
TIRE
20.00% +
16.00% X
TIRE
20.00% +
16.00% X
TIRE
0.20 +
TIRE
(36%-20%)
0.05714286
0.26
TIRF
35% TASA REAL
20% TASA MENOR
36% TASA MAYOR
TIRF
TIRF
0.20 +
TIRF
0.20 +
0.16
TIRF
0.20 +
0.16
TIRF
0.20 +
0.16
TIRF
0.20 +
0.05714286
TIRF =
0.26
(36%-20%)
VAN
24,000.00
32,000.00
30,720.00
32,768.00
32,768.00
34,078.72
20,971.52
25,165.82
232,472.06
-150000
82,472.06
82,472.06
20%
159,617
88,676.09
248,293.05
88,676.09
248,293.05
0.36
20%
109,327
35%
20%
FLUJOS NETO
FACTOR DE
DE CAJA
FACTOR DE
VALOR
ACUMULACI
AOS
ECONOMICO ACUMULACION ACTUAL
ON
VALOR ACTUAL
1
92,434.43
0.740740741 68469.9495 0.83333333
77028.69318
2
170,665.70
0.548696845 93643.7311 0.69444444
118517.8472
3
274,549.76
0.406442107 111588.584
0.5787037
158882.9639
4
378,681.20
0.301068228 114008.878 0.48225309
182620.1775
*
5
511,938.95
0.223013502 114169.298 0.40187757
205736.7822
VALOR ACTUAL DE LOS FLUJOS NETOS DE CAJA ECONOMICO
501,880.44
742786.464
(-) INVERSIN INICIAL
58,500.00
58,500.00
(= )VALOR NETO ACTUAL NETO ECONOMICO
443,380.44
35
20%
FLUJOS NETO
DE
CAJAFINANCIE FACTOR DE
VALOR
AOS
RO
ACUMULACION ACTUAL
1
88,934.43
0.740740741 65877.3569
2
163,665.70
0.548696845 89802.8532
3
264,049.76
0.406442107 107320.942
4
364,681.20
0.301068228 109793.923
5
494,438.95
0.223013502 110266.562
VALOR ACTUAL DE LOS FLUJOS NETOS DE CAJA FINANCIERO
483061.636
(-) INVERSIN INICIAL
58500
(= )VALOR NETO ACTUAL NETO FINANCIERO
TIRF
35% TASA REAL
20% TASA MENOR
684,286.46
424,561.64
FACTOR DE
ACUMULACI
ON
VALOR ACTUAL
0.83333333
74112.02652
0.69444444
113656.7361
0.5787037
152806.575
0.48225309
175868.6343
0.40187757
198703.9247
715147.8966
58,500.00
656,647.90
TIRE
35.00 +
TIRE
35.00 +
185.00 X
TIRE
35.00 +
185.00 X
TIRE
35.00 +
185.00 X
TIRE
35.00 +
TIRE
(36%-20%)
165.540487
200.54
20054.04874
TIRF
35% TASA REAL
20% TASA MENOR
36% TASA MAYOR
TIRF
TIRF
0.20 +
TIRF
0.20 +
2.00
TIRF
0.20 +
2.00
TIRF
0.20 +
2.00
TIRF
0.20 +
1.85287687
TIRF =
2.05
205.2876865
(220%-20%)
SIN DESCONTAR
20%
X
35%
742786.464
501,880.44
36%
220%
FACTOR DE
FACTOR DE
FACTOR DE
FACTOR DE
ACUMULACION
ACUMULACION
ACUMULACION ACUMULACION
0.735294118
67966.49398
0.3125 28885.75994
0.540657439
92271.68036
0.09765625 16666.57227
0.397542235
109145.1258
0.030517578
8378.5938
0.292310467
110692.4784
0.009536743 3611.385345
0.214934167
110033.1717
0.002980232 1525.696963
490108.9502
59068.00832
58,500.00
58,500.00
431,608.95
36%
568.01
220%
214.92462
FACTOR DE
FACTOR DE
FACTOR DE
FACTOR DE
FACTOR DE
FACTOR DE
ACUMULACION
ACUMULACION
ACUMULACION ACUMULACION ACUMULACION ACUMULACION
0.735294118
65392.96457
0.3125 27792.00994
0.317536304
28239.91081
0.540657439
88487.07829
0.09765625 15982.97852
0.100829305
16502.29872
0.397542235
104970.9324
0.030517578 8058.159229
0.032016965
8454.071914
0.292310467
106600.1318
0.009536743 3477.870941
0.010166549
3707.549168
0.214934167
106271.8237
0.002980232 1473.542899
0.003228248
1596.171696
471722.9308
56784.56153
58500.00231
58,500.00
58,500.00
58,500.00
413,222.93
-1,715.44
0.00
426,277.07
185
X
426,277.07
-1,715.44
-317356.1173
426,277.07
-0.744483192
0.74 -
220
56,785
483,061.64
539,846.20
483,061.64
539,846.20
0.89
56,785
DO RENTABLE
E SIENDO IABLE