Periodo de produccion de 10 aos

Ao
1
2
3
4-10

Produccion (Ton)
5000
6000
7000
7000

1
2
3
4-10

PRONOSTICO DE PRODUCCION
VENTAS NAC. ( Kg)
VENTAS DE EXP. (Kg)
2500000
2500000
3600000
2400000
4900000
2100000
5250000
1750000

AO

Precio de venta
NACIONAL
DE EXPORTACION

AO
1
2
3
4-10

Ventas Nac. %
50%
60%
70%
75%

Ventas de Exp %
50.0%
40.0%
30.0%
25.0%

TOTAL (Kg)
5000000
6000000
7000000
7000000

$25.00
$18.00

INGRESO POR VENTAS

VENTAS NAC. ( Kg)
VENTAS DE EXP. (Kg)
$62,500,000.00
$45,000,000.00
$90,000,000.00
$43,200,000.00
$122,500,000.00
$37,800,000.00
$131,250,000.00
$31,500,000.00

TOTAL (Kg)
$107,500,000.00
$133,200,000.00
$160,300,000.00
$162,750,000.00

TABLA DE AMORTIZACION Y DEPRESIACION DE ACTIVOS

COSTO (-$)
% DE AMORTI. Y DEPRECI.
CARGO ANUAL
$55,000,000.00
10%
$5,500,000.00
$20,000,000.00
10%
$2,000,000.00
$10,000,000.00
25%
$2,500,000.00
$75,000,000.00
5%
$3,750,000.00
$15,000,000.00
10%
$1,500,000.00
$3,000,000.00
10%
$300,000.00
$3,000,000.00
0%
$0.00

CONCEPTO
MA. Y EQU. DE P.
EQUIPO AUX.
EQUIPO DE TRANS.
OBRA CIVIL
PLANEACION Y SUP.
CONST. JURIDICA
TERRENO
=

$181,000,000.00

Inver. Fija =
Inver. Diferida=

$163,000,000.00
$18,000,000.00

$15,550,000.00

AO DE INV.
5,9
-

VALOR RESI. (+$)

$0.00
$0.00
$5,000,000.00
$37,500,000.00
$0.00
$0.00
$3,000,000.00
$45,500,000.00

Costos de materia prima

Material
Cloruro de vinilo
Peroxido de benzoilo
Agentes de suspension

Consumo (Kg/ton PVC)

Precio unitario ($/Kg)
Precio por consumo
1050
$12.00
$12,600.00
2
$228.50
$457.00
2
$456.00
$912.00
Consumo total =

PRESUPUESTO DE COSTO DE PRODUCCION

AOS
1
2
$69,845,000.00
$83,814,000.00
$94,500.00
$113,400.00
$656,000.00
$787,200.00
$1,405,500.00
$1,686,600.00
$1,215,000.00
$1,458,000.00
$7,500,000.00
$9,000,000.00
$3,400,000.00
$3,400,000.00
$2,000,000.00
$2,000,000.00
$1,630,000.00
$1,630,000.00
$15,550,000.00
$15,550,000.00

CONCEPTO
MATERIA PRIMA
ELECTRICIDAD
CONBUSTIBLE
AGUA
EMPAQUES
REGALIAS
MANO DE OBRA DIR.
MANO DE OBRA IND.
MANTENIMIENTO AN.
AMORTI. Y DEPREC.

$103,296,000.00

$119,439,200.00

$13,969.00

3-10
$97,783,000.00
$132,300.00
$918,400.00
$1,967,700.00
$1,701,000.00
$10,500,000.00
$3,400,000.00
$2,000,000.00
$1,630,000.00
$15,550,000.00

Electricidad
Combustible
Agua
Empaques
Regalias
M. de O. Dir.
M. de O. Ind.
Mant. Anual

$18.90
$131.20
$281.10
$243.00
$1,500.00
$3,400,000.00
$2,000,000.00
1%

Seguros indus.
Gastos de admon.
Gastos de ventas

2% de la inversio fija
$5,000,000.00 anuales

fija
variable

CONCEPTO
SEGUROS IND.
GASTOS DE ADM.
GASTOS DE VENTA
sueldos
comisiones

/ton de PVC
/ton de PVC
/ton de PVC
/ton de PVC
/ton de PVC
anuales
anuales
de la inversion fija

$800,000.00 anuales
0.20% sobre el valor de las ventas
GASTOS GENERALES
AOS
1
2
3
$3,260,000.00 $3,260,000.00 $3,260,000.00
$5,000,000.00 $5,000,000.00 $5,000,000.00
$800,000.00
$215,000.00

$800,000.00
$266,400.00

$800,000.00
$320,600.00

$9,275,000.00

$9,326,400.00

$9,380,600.00

$135,582,400.00

4-10
$3,260,000.00
$5,000,000.00
$800,000.00
$325,500.00
$9,385,500.00

Bases inversin cap. Trabajo

Caja y bancos
Cuentas por cobrar
Inventarios Materias Primas
Inventarios Producto Terminado

PRESUPUESTO DE CAPITAL DE TRABAJO

AOS
(-$)1
(-$)2
(-$)3
$755,000.00
$755,000.00
$755,000.00
$5,039,062.50
$6,243,750.00 $7,514,062.50
$2,182,656.25
$2,619,187.50 $3,055,718.75
$3,359,375.00
$4,162,500.00 $5,009,375.00

CONCEPTO
CAJA Y BANCOS
CUENTAS POR COBRAR
INVENTARIO DE M.P.
INVENTARIO DE P.T.
TOTAL $ =
INCREMENTO

0.083333333
0.046875
0.03125
0.03125

Ao de 320 dias
Mes de 30 dias

$11,336,093.75

$13,780,437.50 $16,334,156.25
$2,444,343.75 $2,553,718.75

(-$)4-10
$755,000.00
$7,628,906.25
$3,055,718.75
$5,085,937.50
$16,525,562.50
$191,406.25

(+$)11

$16,525,562.50

CONCEPTO
(+) INGRESO POR VENTAS
(-) COSTOS DE PRODUC.
(-) GASTOS GRALES. Y VENT.
(=) UTILIDAD BRUTA

ESTADO DE RESULTADO PROFORMA

AOS
1
2
$107,500,000.00
$133,200,000.00
$103,296,000.00
$119,439,200.00
$9,275,000.00
$9,326,400.00

3
$160,300,000.00
$135,582,400.00
$9,380,600.00

4-10
$162,750,000.00
$135,582,400.00
$9,385,500.00

-$5,071,000.00

$4,434,400.00

$15,337,000.00

$17,782,100.00

(-) ISR DEL 30%

(-)RUT DEL 10%

$0.00
$0.00

$1,330,320.00
$443,440.00

$4,601,100.00
$1,533,700.00

$5,334,630.00
$1,778,210.00

(=) UTILIDAD NETA

$0.00

$2,660,640.00

$9,202,200.00

$10,669,260.00

(+) AMORTIZ. T DEPRE.

$15,550,000.00

$15,550,000.00

$15,550,000.00

$15,550,000.00

(=) FLUJO NETO DE OPERACIN

$15,550,000.00

$18,210,640.00

$24,752,200.00

$26,219,260.00

PRESUPUESTO DE INVERSION SIN FINANCIAMIENTO

CONCEPTO

AOS

MAQUI. Y EQUIPO DE P.
EQUIPO AUXILIAR
EQUIPO DE TRANS.
OBRA CIVIL
PLANEACION Y SUPER.
CONSTITUCION JURIDICA
TERRENO

CAPITAL DE TRABAJO
Flujo Neto de Inver.

PERIODO DE INVERSION
PERIODO DE OPERACIN
PERIODO DE LIQUIDACION

0
$55,000,000.00
$20,000,000.00
$10,000,000.00
$75,000,000.00
$15,000,000.00
$3,000,000.00
$3,000,000.00
$181,000,000.00
$0.00
$181,000,000.00

$0.00

$0.00

$0.00

$10,000,000.00

$11,336,093.75
$11,336,093.75

$2,444,343.75
$2,444,343.75

$2,553,718.75
$2,553,718.75

$191,406.25
$191,406.25

$10,000,000.00

10

$10,000,000.00

11

$5,000,000.00
$37,500,000.00

$3,000,000.00

$10,000,000.00

$0.00

$16,525,562.50
$62,025,562.50

CONCEPTO

AOS

F.N.I.
F.N.O.
F.N.E.P

0
1
2
3
4
$181,000,000.00 $11,336,093.75 $2,444,343.75 $2,553,718.75
$191,406.25
$0.00 $15,550,000.00 $18,210,640.00 $24,752,200.00 $26,219,260.00
-$181,000,000.00 $4,213,906.25 $15,766,296.25 $22,198,481.25 $26,027,853.75

V.P.N. =

-$161,739,931.21

TMAR =

70%

TIR =

6%

V.P.N. =

$0.00

5
6
7
8
9
10
$10,000,000.00
$0.00
$0.00
$0.00 $10,000,000.00
$26,219,260.00 $26,219,260.00 $26,219,260.00 $26,219,260.00 $26,219,260.00 $26,219,260.00
$16,219,260.00 $26,219,260.00 $26,219,260.00 $26,219,260.00 $16,219,260.00 $26,219,260.00

11
$62,025,562.50
$62,025,562.50

Finanaciamiento de Inversion Fija y Diferida

Porcentaje
Aos
Interes

30%
7
15%

Monto =

$54,300,000.00

AO
Forma de pago = Anualidades iguales
Anualidades =

INTERES
0
1
2
3
4
5
6
7

$13,051,567.74

$8,145,000.00
$7,409,014.84
$6,562,631.90
$5,589,291.53
$4,469,950.09
$3,182,707.45
$1,702,378.40

Finaciamiento de Capital de Trabajo

Monto =
Porcentaje
Aos
Interes

50%
3
25%

Forma de pago = Abono a Capital iguales

Capital =

$1,889,348.96

$5,668,046.88

AO

INTERES
0
1
2
3

$1,417,011.72
$944,674.48
$472,337.24

CAPITAL
$4,906,567.74
$5,642,552.91
$6,488,935.84
$7,462,276.22
$8,581,617.65
$9,868,860.30
$11,349,189.34

CAPITAL
$1,889,348.96
$1,889,348.96
$1,889,348.96

ANUALIDAD
$13,051,567.74
$13,051,567.74
$13,051,567.74
$13,051,567.74
$13,051,567.74
$13,051,567.74
$13,051,567.74

ANUALIDAD

SALDO
$54,300,000.00
$49,393,432.26
$43,750,879.35
$37,261,943.51
$29,799,667.29
$21,218,049.64
$11,349,189.34
$0.00

SALDO
$5,668,046.88
$3,306,360.68
$3,778,697.92
$2,834,023.44
$1,889,348.96
$2,361,686.20
$0.00

CONCEPTO
(+) INGRESO POR VENTAS
(-) COSTOS DE PRODUC.
(-) GASTOS GRALES. Y VENT.
(-) FINANCIAMIENTO INVER.
(-) FINANCAMIENTO CAPITAL.
(=) UTILIDAD BRUTA

ESTADO DE RESULTADO PROFORMA

AOS
1
2
$107,500,000.00
$133,200,000.00
$103,296,000.00
$119,439,200.00
$9,275,000.00
$9,326,400.00
$8,145,000.00
$7,409,014.84
$1,417,011.72
$944,674.48

3
$160,300,000.00
$135,582,400.00
$9,380,600.00
$6,562,631.90
$472,337.24

-$14,633,011.72

-$3,919,289.32

$8,302,030.86

(-) ISR DEL 30%

(-)RUT DEL 10%

$0.00
$0.00

$0.00
$0.00

$2,490,609.26
$830,203.09

(=) UTILIDAD NETA

$0.00

$0.00

$4,981,218.51

(+) AMORTIZ. T DEPRE.

(-) PAGO A CAPITAL DE INVER.
(-) PAGO A CAPITAL DE C. DE T.

$15,550,000.00
$4,906,567.74
$1,889,348.96

$15,550,000.00
$5,642,552.91
$1,889,348.96

$15,550,000.00
$6,488,935.84
$1,889,348.96

(=) FLUJO NETO DE OPERACIN

$8,754,083.30

$8,018,098.14

$12,152,933.71

4
5
6
$162,750,000.00 $162,750,000.00 $162,750,000.00
$135,582,400.00 $135,582,400.00 $135,582,400.00
$9,385,500.00
$9,385,500.00
$9,385,500.00
$5,589,291.53
$4,469,950.09
$3,182,707.45

7
$162,750,000.00
$135,582,400.00
$9,385,500.00
$1,702,378.40

8-10
$162,750,000.00
$135,582,400.00
$9,385,500.00

$12,192,808.47

$13,312,149.91

$14,599,392.55

$16,079,721.60

$17,782,100.00

$3,657,842.54
$1,219,280.85

$3,993,644.97
$1,331,214.99

$4,379,817.77
$1,459,939.26

$4,823,916.48
$1,607,972.16

$5,334,630.00
$1,778,210.00

$7,315,685.08

$7,987,289.94

$8,759,635.53

$9,647,832.96

$10,669,260.00

$15,550,000.00
$7,462,276.22

$15,550,000.00
$8,581,617.65

$15,550,000.00
$9,868,860.30

$15,550,000.00
$11,349,189.34

$15,550,000.00

$15,403,408.87

$14,955,672.29

$14,440,775.23

$13,848,643.62

$26,219,260.00

PRESUPUESTO DE INVERSION SIN FINANCIAMIENTO

CONCEPTO
MAQUI. Y EQUIPO DE P.
EQUIPO AUXILIAR
EQUIPO DE TRANS.
OBRA CIVIL
PLANEACION Y SUPER.
CONSTITUCION JURIDICA
TERRENO

CAPITAL DE TRABAJO
FINANCIAMIENTO DE INVER.
FINANCIAMIENTO DE C. DE T.
Flujo Neto de Inver.

PERIODO DE INVERSION
PERIODO DE OPERACIN
PERIODO DE LIQUIDACION

0
$55,000,000.00
$20,000,000.00
$10,000,000.00
$75,000,000.00
$15,000,000.00
$3,000,000.00
$3,000,000.00
$181,000,000.00
$0.00
$54,300,000.00
$126,700,000.00

$11,336,093.75

$2,444,343.75

$5,668,046.88
$5,668,046.88

$2,444,343.75

AOS
3

$0.00

$0.00

$0.00

$10,000,000.00

$2,553,718.75

$191,406.25

$2,553,718.75

$191,406.25

$10,000,000.00

10

$10,000,000.00

11

$5,000,000.00
$37,500,000.00

$3,000,000.00
$16,525,562.50

$10,000,000.00

$0.00

$62,025,562.50

CONCEPTO

AOS

F.N.I.
F.N.O.
F.N.E.P

0
$126,700,000.00
$0.00
-$126,700,000.00

V.P.N. =

-$117,072,412.83

TMAR =

70%

TIR =

6%

1
$5,668,046.88
$8,754,083.30
$3,086,036.42

2
$2,444,343.75
$8,018,098.14
$5,573,754.39

$0.00

3
$2,553,718.75
$12,152,933.71
$9,599,214.96

4
$191,406.25
$15,403,408.87
$15,212,002.62

5
$10,000,000.00
$14,955,672.29
$4,955,672.29

6
$0.00
$14,440,775.23
$14,440,775.23

7
8
9
10
$0.00
$0.00 $10,000,000.00
$0.00
$13,848,643.62 $26,219,260.00 $26,219,260.00 $26,219,260.00
$13,848,643.62 $26,219,260.00 $16,219,260.00 $26,219,260.00

11
$62,025,562.50
$0.00
$62,025,562.50