FORMATO: CORRIDA FINANCIERA FAPPA y PROMUSAG

SECRETARIA DE DESARROLLO AGRARIO, TERRITORIAL Y URBANO

NOMBRE DEL PROYECTO: _____________________________________

VI. Anlisis Financiero

A
B
B.I.
B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.

PRESUPUESTO DE INVERSION
CALCULOS TECNICOS
MEMORIAS DE CALCULO
PROYECCION DE COSTOS
PROYECCION FINANCIERA MINIMA A 5 AOS.
COSTOS TOTALES
PROYECCION DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO
ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)

_____________________________________________________
PRESUPUESTO DE INVERSION
CONCEPTOS

UNIDAD CANTIDAD

MONTOS

COSTO UNITARIO

PROGRAMA

SOCIOS

TOTAL

ACTIVO FIJO
pieza

8,915.00

Mquina de costura overlock

industrial
Mquina collaretera doble tramado
cama plana

pieza

11,795.00

pieza

29,200.00

Cortadora circular de 4"

pieza

1,950.00 $

Cortadora recta 8"

pieza

7,500.00 $

7,500.00 $

Burro para plancha

pieza

2,352.00 $

2,352.00 $

Plancha a vapor

pieza

2,556.80 $

Mquina Zigzag

pieza

11,550.00 $

Mquina Botonadora

pieza

30,800.00 $

30,800.00 $

Mesa de trabajo chica

pieza

16

450.00 $

7,200.00 $

Sillas

pieza

450.00 $

Estante para hilo

pieza

650.00 $

Extintor

pieza

1,600.00 $

kit

3,200.00 $

3,200.00 $

Caja de herramientas

caja

3,200.00 $

3,200.00 $

Tijeras de 9"

pieza

126.40 $

Tijeras de 10"

pieza

177.60 $

Pistola para plastiflechas

pieza

96.00 $

96.00 $

kit

3,000.00 $

Elaboracin del proyecto

serv

Asistencia tcnica y capacitacin

serv

Mquina de costura recta industrial

Accesorios para Maquinas

35,660.00

11,795.00

29,200.00

35,660.00

35,660.00

11,795.00

11,795.00

29,200.00

29,200.00

1,950.00 $

1,950.00

1,950.00

7,500.00

7,500.00

2,352.00

2,352.00

2,556.80 $

2,556.80

2,556.80

11,550.00 $

11,550.00

11,550.00

30,800.00

30,800.00

7,200.00

7,200.00

3,600.00 $

3,600.00

3,600.00

650.00 $

650.00

650.00

1,600.00 $

1,600.00

1,600.00

3,200.00

3,200.00

3,200.00

3,200.00

758.40 $

758.40

758.40

1,065.60 $

1,065.60

1,065.60

96.00

96.00

3,000.00

3,000.00

3,000.00 $

3,000.00

3,000.00

14,996.32

14,996.32

ACTIVO DIFERIDO
Materiales para la prctica del
programa de Desarrollo Humano y
Administracin

$
$

3,000.00

14,996.32

CAPITAL DE TRABAJO
Hilos para confeccin

pieza

222

38.40 $

8,524.80 $

8,524.80

8,524.80

Telas e insumos

kit

9,600.00 $

9,600.00 $

9,600.00

9,600.00

Mercera

kit

4,104.67 $

4,104.67 $

4,104.67

4,104.67

Felpa

112

100.00 $

11,200.00

11,200.00 $

11,200.00

Tela de algodn

114

90.00 $

10,260.00

10,260.00 $

10,260.00

Hilos

pieza

54

11.00 $

594.00

Jareta

660

2.00 $

1,320.00

1,320.00 $

1,320.00

Elstico

660

3.00 $

1,980.00

1,980.00 $

1,980.00

pieza

54

5.00 $

270.00

270.00 $

270.00

197,959.59 $

25,624.00 $

222,989.59

Cierre

TOTAL

223,583.59 $

594.00

________________________________________________
MEMORIAS DE CALCULO DE COSTOS Y VENTAS
INVENTARIO INICIAL

COSTOS VARIABLES
HILOS PARA CONFECCION
TELAS E INSUMOS
MERCERIA
FELPA
TELA DE ALGODN
HILOS
JARETA
ELASTICO
CIERRE

25,624.00

CTO UNIT
38.40
800.00
342.06
100.00
90.00
11.00
2.00
3.00
5.00

HILOS PARA CONFECCION

TELAS E INSUMOS
MERCERIA
FELPA
TELA DE ALGODN
HILOS
JARETA
ELASTICO
CIERRE
TOTAL
VENTAS

PR UNIT

ENE

FEB
11
1
1
5
5
2
40
40
2

MAR
11
1
1
5
5
2
40
40
2

ABR
10
1
1
5
5
2
40
40
2

MAY
10
1
1
8
8
3
40
40
3

JUN
15
1
1
8
8
4
50
50
4

15
1
1
8
8
4
50
50
4

422.40
800.00
342.06
500.00
450.00
22.00
80.00
120.00
10.00

422.40
800.00
342.06
500.00
450.00
22.00
80.00
120.00
10.00

384.00
800.00
342.06
500.00
450.00
22.00
80.00
120.00
10.00

384.00
800.00
342.06
800.00
720.00
33.00
80.00
120.00
15.00

576.00
800.00
342.06
800.00
720.00
44.00
100.00
150.00
20.00

576.00
800.00
342.06
800.00
720.00
44.00
100.00
150.00
20.00

2,746.46

2,746.46

2,708.06

3,294.06

3,552.06

3,552.06

ENE

FEB

MAR

ABR

MAY

JUN

PANTALON DE FELPA
PLAYERA
SHORT
SUDADERAS
BERMUDAS

110.00
50.00
55.00
195.00
120.00

20
30
40
20
30

PANTALON DE FELPA
PLAYERA
SHORT
SUDADERAS
BERMUDAS
TOTAL

COSTOS FIJOS
AGUA
LUZ
TELEFONO
SALARIO
Total

MENSUAL
$
100.00
$
1,000.00
$
500.00
$
12,000.00

25
35
50
25
40

25
35
50
25
40

30
40
60
30
50

30
40
60
30
50

2,200.00
1,500.00
2,200.00
3,900.00
3,600.00

2,200.00
1,500.00
2,200.00
3,900.00
3,600.00

2,750.00
1,750.00
2,750.00
4,875.00
4,800.00

2,750.00
1,750.00
2,750.00
4,875.00
4,800.00

3,300.00
2,000.00
3,300.00
5,850.00
6,000.00

3,300.00
2,000.00
3,300.00
5,850.00
6,000.00

13,400.00

13,400.00

16,925.00

16,925.00

20,450.00

20,450.00

ANUAL
$
1,200.00
$
6,000.00
$
6,000.00
$
144,000.00
$

20
30
40
20
30

157,200.00

JUL

AGO
20
1
1
8
10
5
50
50
5

SEP
20
1
1
10
10
5
50
50
5

OCT
30
1
1
10
10
5
70
70
5

NOV
30
1
1
15
15
7
70
70
7

DIC
25
1
1
15
15
7
80
80
7

25
1
1
15
15
8
80
80
8

768.00
800.00
342.06
800.00
900.00
55.00
100.00
150.00
25.00

768.00
800.00
342.06
1,000.00
900.00
55.00
100.00
150.00
25.00

1,152.00
800.00
342.06
1,000.00
900.00
55.00
140.00
210.00
25.00

1,152.00
800.00
342.06
1,500.00
1,350.00
77.00
140.00
210.00
35.00

960.00
800.00
342.06
1,500.00
1,350.00
77.00
160.00
240.00
35.00

960.00
800.00
342.06
1,500.00
1,350.00
88.00
160.00
240.00
40.00

3,940.06

4,140.06

4,624.06

5,606.06

5,464.06

5,480.06

AGP

SEPT

JUL

OCT

NOV

DIC

TOTAL
222.00
12.00
12.00
112.00
114.00
54.00
660.00
660.00
54.00
8,524.80
9,600.00
4,104.72
11,200.00
10,260.00
594.00
1,320.00
1,980.00
270.00
47,853.52
TOTAL

35
45
70
35
60

35
45
70
35
60

40
50
80
40
70

40
50
80
40
70

45
55
90
45
80

45
55
90
45
80

3,850.00
2,250.00
3,850.00
6,825.00
7,200.00

3,850.00
2,250.00
3,850.00
6,825.00
7,200.00

4,400.00
2,500.00
4,400.00
7,800.00
8,400.00

4,400.00
2,500.00
4,400.00
7,800.00
8,400.00

4,950.00
2,750.00
4,950.00
8,775.00
9,600.00

4,950.00
2,750.00
4,950.00
8,775.00
9,600.00

23,975.00

23,975.00

27,500.00

27,500.00

31,025.00

31,025.00

390.00
510.00
780.00
390.00
660.00
42,900.00
25,500.00
42,900.00
76,050.00
79,200.00
266,550.00

__________________________________________________
PROYECCION DE COSTOS
COSTOS DEL PROYECTO
CONCEPTO
HILOS PARA CONFECCION
TELAS E INSUMOS
MERCERIA
FELPA
TELA DE ALGODN
HILOS
JARETA
ELASTICO
CIERRE
AGUA
LUZ
TELEFONO
SALARIO

TOTAL

COSTOS

AO

SEMANA/MES/CICLO
$
$
$
$
$
$
$
$
$
$
$
$
$

1
8,524.80
9,600.00
4,104.72
11,200.00
10,260.00
594.00
1,320.00
1,980.00
270.00
1,200.00
6,000.00
6,000.00
144,000.00

AO
$
$
$
$
$
$
$
$
$
$
$
$
$

2
8,951.04
10,080.00
4,309.96
11,760.00
10,773.00
623.70
1,386.00
2,079.00
283.50
1,260.00
6,300.00
6,300.00
151,200.00

AO
$
$
$
$
$
$
$
$
$
$
$
$
$

3
9,398.59
10,584.00
4,525.45
12,348.00
11,311.65
654.89
1,455.30
2,182.95
297.68
1,323.00
6,615.00
6,615.00
158,760.00

AO
$
$
$
$
$
$
$
$
$
$
$
$
$

4
9,868.52
11,113.20
4,751.73
12,965.40
11,877.23
687.63
1,528.07
2,292.10
312.56
1,389.15
6,945.75
6,945.75
166,698.00

AO
$
$
$
$
$
$
$
$
$
$
$
$
$

5
10,361.95
11,668.86
4,989.31
13,613.67
12,471.09
722.01
1,604.47
2,406.70
328.19
1,458.61
7,293.04
7,293.04
175,032.90

________________________________________________
COSTOS TOTALES
COSTOS FIJOS
AGUA
LUZ
TELEFONO
SALARIO

TOTAL

AO 1

TOTAL

AO 4

AO 5

$
$
$
$

1,260.00
6,300.00
6,300.00
151,200.00

$
$
$
$

1,323.00
6,615.00
6,615.00
158,760.00

$
$
$
$

1,389.15
6,945.75
6,945.75
166,698.00

$
$
$
$

1,458.61
7,293.04
7,293.04
175,032.90

157,200.00

165,060.00

173,313.00

181,978.65

191,077.58

AO 1

AO 2

AO 3

AO 4

AO 5

$
$
$
$
$
$
$
$
$

8,524.80
9,600.00
4,104.72
11,200.00
10,260.00
594.00
1,320.00
1,980.00
270.00

$
$
$
$
$
$
$
$
$

8,951.04
10,080.00
4,309.96
11,760.00
10,773.00
623.70
1,386.00
2,079.00
283.50

$
$
$
$
$
$
$
$
$

9,398.59
10,584.00
4,525.45
12,348.00
11,311.65
654.89
1,455.30
2,182.95
297.68

$
$
$
$
$
$
$
$
$

9,868.52
11,113.20
4,751.73
12,965.40
11,877.23
687.63
1,528.07
2,292.10
312.56

$
$
$
$
$
$
$
$
$

10,361.95
11,668.86
4,989.31
13,613.67
12,471.09
722.01
1,604.47
2,406.70
328.19

47,853.52

50,246.20

52,758.51

55,396.43

58,166.25

AO 1
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES

AO 3

1,200.00
6,000.00
6,000.00
144,000.00

COSTOS VARIABLES
HILOS PARA CONFECCION
TELAS E INSUMOS
MERCERIA
FELPA
TELA DE ALGODN
HILOS
JARETA
ELASTICO
CIERRE

AO 2

$
$
$
$

$
$
$

157,200.00 $
47,853.52 $
205,053.52 $

AO 2
165,060.00 $
50,246.20 $
215,306.20 $

AO 3
173,313.00 $
52,758.51 $
226,071.51 $

AO 4
181,978.65 $
55,396.43 $
237,375.08 $

AO 5
191,077.58
58,166.25
249,243.84

__________________________________________________
PROYECCION DE INGRESOS
VOLUMEN
CONCEPTO
PANTALON DE FELPA
PLAYERA
SHORT
SUDADERAS
BERMUDAS

TOTAL

390.00
510.00
780.00
390.00
660.00

PRECIO

VENTAS

UNITARIO
110.00
50.00
55.00
195.00
120.00

SEM/MES/CICLO

AO
$
$
$
$
$

1
42,900.00
25,500.00
42,900.00
76,050.00
79,200.00

AO
$
$
$
$
$

266,550.00 $

2
45,045.00
26,775.00
45,045.00
79,852.50
83,160.00

AO
$
$
$
$
$

279,877.50 $

3
47,297.25
28,113.75
47,297.25
83,845.13
87,318.00

AO
$
$
$
$
$

4
49,662.11
29,519.44
49,662.11
88,037.38
91,683.90

293,871.38 $

308,564.94

AO
$
$
$
$
$

5
52,145.22
30,995.41
52,145.22
92,439.25
96,268.10

323,993.19

______________________________________________________
ESTADO DE RESULTADOS
CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO

CONCEPTOS

AO 1
$
$
$
$
$
$
$
$
$

266,550.00
157,200.00
47,853.52
205,053.52
61,496.48
14,246.18
47,250.30
7,087.55
40,162.76

AO 2
$
$
$
$
$
$
$
$
$

AO 3

279,877.50
165,060.00
50,246.20
215,306.20
64,571.30
14,246.18
50,325.12
7,548.77
42,776.36

COSTOS DE DEPRECIACIONES
VIDA UTIL EN
MONTO TOTAL
AOS

$
$
$
$
$
$
$
$
$

AO 4

293,871.38
173,313.00
52,758.51
226,071.51
67,799.87
14,246.18
53,553.69
8,033.05
45,520.64

$
$
$
$
$
$
$
$
$

308,564.94
181,978.65
55,396.43
237,375.08
71,189.86
14,246.18
56,943.68
8,541.55
48,402.13

AO 5
$
$
$
$
$
$
$
$
$

AO 1

323,993.19
191,077.58
58,166.25
249,243.84
74,749.36
14,246.18
60,503.18
9,075.48
51,427.70

AO 2

Mquina de costura recta industrial

Mquina de costura overlock industrial

35,660.00
11,795.00

10
10

10% $
10% $

3,566.00 $
1,179.50 $

3,566.00
1,179.50

Mquina collaretera doble tramado cama plana

29,200.00

10

10% $

2,920.00 $

2,920.00

Cortadora circular de 4"

Cortadora recta 8"
Plancha a vapor
Mquina Zigzag
Mquina Botonadora
Mesa de trabajo chica
Sillas
Estante para hilo

1,950.00
7,500.00
2,556.80
11,550.00
30,800.00
7,200.00
3,600.00
650.00

10
10
10
10
10
10
10
10

10%
10%
10%
10%
10%
10%
10%
10%

195.00
750.00
255.68
1,155.00
3,080.00
720.00
360.00
65.00

195.00
750.00
255.68
1,155.00
3,080.00
720.00
360.00
65.00

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

TOTAL

14,246.18 $

14,246.18

AO 3

AO 4

AO 5 VALOR RESIDUAL

$ 3,566.00 $ 3,566.00 $ 3,566.00 $ 17,830.00

$ 1,179.50 $ 1,179.50 $ 1,179.50 $ 5,897.50
$ 2,920.00 $ 2,920.00 $ 2,920.00 $ 14,600.00
$
195.00 $
195.00 $
195.00 $
975.00
$
750.00 $
750.00 $
750.00 $ 3,750.00
$
255.68 $
255.68 $
255.68 $ 1,278.40
$ 1,155.00 $ 1,155.00 $ 1,155.00 $ 5,775.00
$ 3,080.00 $ 3,080.00 $ 3,080.00 $ 15,400.00
$
720.00 $
720.00 $
720.00 $ 3,600.00
$
360.00 $
360.00 $
360.00 $ 1,800.00
$
65.00 $
65.00 $
65.00 $
325.00

$ 14,246.18 $ 14,246.18 $ 14,246.18 $ 71,230.90

___________________________________________
FLUJO DE EFECTIVO
CONCEPTOS / AO
ENTRADAS (+)
Aportaciones de socios
Apoyo SEDATU
Ingresos por Venta
Otros ingresos
TOTAL ENTRADAS
SALIDAS (-)
Inversiones

AO 0

AO 1

AO 2

AO 3

AO 4

266,550.00 $

279,877.50 $

293,871.38 $

308,564.94

223,583.59 $

266,550.00 $

279,877.50 $

293,871.38 $

308,564.94

Activos fijos y diferidos

Inversin preoperativa
Costos de produccin
Costos admistrativos
ISR y PTU

$
$

175,730.12
47,853.47
$
$
$

47,853.52 $
157,200.00 $
7,087.55 $

50,246.20 $
165,060.00 $
7,548.77 $

52,758.51 $
173,313.00 $
8,033.05 $

55,396.43
181,978.65
8,541.55

TOTAL SALIDAS (-)

223,583.59 $

212,141.07 $

222,854.96 $

234,104.56 $

245,916.63

FLUJO NETO DE EFECTIVO

54,408.94 $

57,022.54 $

59,766.82 $

62,648.31

$
$

25,624.00
197,959.59

AO 5

323,993.19

323,993.19

$
$
$

58,166.25
191,077.58
9,075.48

258,319.31

65,673.88

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PUNTO DE EQUILIBRIO
CONCEPTO
Costos fijos
Costos variables
Ventas totales
PE ($)
PE (%)

AO1
157,200.00
47,853.52
266,550.00

AO2
165,060.00
50,246.20
279,877.50

AO3
173,313.00
52,758.51
293,871.38

AO4
181,978.65
55,396.43
308,564.94

AO5
191,077.58
58,166.25
323,993.19

191,597.32
71.88%

201,177.19
71.88%

211,236.05
71.88%

221,797.85
71.88%

232,887.74
71.88%

INTERPRETACION
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ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
TASA DE ACTUALIZACION

AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL

10%

INGRESOS

$
$
$
$
$
$

266,550.00
279,877.50
293,871.38
308,564.94
323,993.19
1,472,857.01

COSTOS

$
$
$
$
$
$

205,053.52
215,306.20
226,071.51
237,375.08
249,243.84
1,133,050.14

FLUJO DE
EFECTIVO
-$
$
$
$
$
$
$

VAN
TIR
B/C

197,959.59
54,408.94
57,022.54
59,766.82
62,648.31
65,673.88
299,520.48

TASA
(1+t)-n
1.0000
0.9091
0.8264
0.7513
0.6830
0.6209

INGRESOS
ACTUALIZADOS
$
$
$
$
$
$

242,318.18
231,303.72
220,789.91
210,754.01
201,174.28
1,106,340.10

EGRESOS
ACTUALIZADOS
$
$
$
$
$
$

186,412.29
177,939.00
169,850.87
162,130.37
154,760.81
851,093.35

$272,291.34
15.05%
1.30

CRITERIO DE DECISIN
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