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PlanFinanciero 31 03 14
PlanFinanciero 31 03 14
A.- VENTAS:
Capacidad Instalada :
- Teorica :
- Efectiva :
Cu rva/Ap ren d izaje:
Ao 1:
Ao 2:
Ao 3:
Ao 4:
Ao 5:
Precio Ex-Fab.
/EAPP-2014
Un id ad Med id as
Pro d u c.
Prin c.
Prendas
1,140,480
Prendas
1,140,480
Pro d u c. Prin c.
25 %
39 %
53 %
66 %
80 %
1
1.00
50.00
B .- MATERIA PRIMA:
Precio Mat. Prima Nac.:
Un id ad Med id as
1
1.00
65.00
2
30.90
39.55
A o 1
350,466
0
632,120
A o 2
420,559
0
758,544
4
84.50
5
Bs./Und.de
142.81 Prod. termin.
109.85
4
50.63
A o 3
504,670
0
910,252
5
Bs./Und.de
82.95 Prod. termin.
64.80
A o 4
605,605
0
1,092,303
A o 5
726,725
0
1,310,763
%
80.00
20.00
%
%
Co eficien te
In sm ./Pro d c.
0.3598
0.0505
0.0758
0.1515
0.0000
A o 1
0
0
3,600
0
24,000
A o 1
3,621
A o 2
4,635
A o 4
7,594
A o 4
0
0
7,550
0
50,332
A o 5
9,720
______________
Dep reciacio n
y/o am o rtiz.
______________
35,000
155,687
4,500
0
80,000
1,600
36,523
1,282
______________
(A o s)
A o 5
0
0
9,664
0
64,425
INVERSION INICIAL
CANTIDAD
NUEVO
COSTO
NUEVO
Bs.
CANTIDAD
USADO
Terreno
1 terreno de 400 mts2
TOTAL TERRENOS
500000
500000
700000
700000
Construccin
una construccion de 350 mts
TOTAL CONSTRUCCIN
700000
PICADORA DE TACOS 36
50000
AMASADORA
130000
BANDEJAS DE ALUMINIO
60
300
CLAVIJERO DE 20 BANDEJAS
25000
16000
REFRIGERADOR
49000
37500
PESO ELECTRONICO
29500
FILTRO PURIFICADOR
20000
10
650
ESPATULA DE PANADERIA
360
UTENSILIOS DE PANADERIA
30000
MOSTRADOR EXIBIDOR
150000
CUARTO FRIO
250000
NEVERAS EXIVIDORA
49000
HORNO DE PASTELERIA
29000
54000
UTENSILIOS DE PASTELERIA
15000
102
1635310
TOTAL MAQUINARIAS,
HERRAMIENTAS Y EQUIPOS
INSTALACIN Y MONTAJE
CUARTO FRIO
30000
1
2
15000
45000
400000
400000
1
1
400000
400000
8000
8000
ESCRITORIO
3300.01
1300
SILLA EJECUTIVA
1900.1
PUESTA EN MARCHA
TRASLADO
CAMIONETA
TOTAL TRASLADO
CAPITAL DE TRABAJO
CAPITAL DE TRABAJO
TOTAL CAPITAL DE TRABAJO
MAT. DE TRANSPORTE
FLETES MAQUINARIA Y
HERRAMIENTA
EQUIPOS DE OFICINA
AIRE ACONDICIONADO
40000
UN DISPENSAODR DE AGUA
3883.93
CAFETERA
677.69
SUMADORA CASIO
669.64
SUMADORA CASIO
883.92
45000
11
97615.29
6410.71
6410.71
3,792,336.00
OTROS ACTIVOS
COCINA ELECTROLUX
COSTO
USADO
Bs.
TOTAL
NUEVOS
Bs.
500,000.00
TOTAL
USADOS
Bs.
CRITERIOS
INVERSION
APORTES
PROPIOS
P
500,000.00
500,000.00
500,000.00
700,000.00
700,000.00
700,000.00
700,000.00
50,000.00
130,000.00
18,000.00
700,000.00
75,000.00
48,000.00
98,000.00
37,500.00
29,500.00
20,000.00
6,500.00
1,800.00
60,000.00
600,000.00
250,000.00
98,000.00
29,000.00
54,000.00
30,000.00
2,335,300.00
30,000.00
30,000.00
15,000.00
45,000.00
15,000.00
45,000.00
400,000.00
400,000.00
400,000.00
400,000.00
8,000.00
8,000.00
8,000.00
3,300.01
3,300.01
1,300.00
1,300.00
1,900.10
1,900.10
400,000.00
400000
8,000.00
80,000.00
3,883.93
3,883.93
677.69
677.69
669.64
669.64
883.92
883.92
90,000.00
0
-
182,615.29
12,615.29
6,410.71
6,410.71
6,410.71
4,577,326.00
6,410.71
1,672,026.00
APORTES
CRDITOS
C
OTROS
APORTES
A
700,000.00
50,000.00
130,000.00
18,000.00
75,000.00
48,000.00
98,000.00
37,500.00
29,500.00
20,000.00
6,500.00
1,800.00
60,000.00
600,000.00
250,000.00
98,000.00
29,000.00
54,000.00
30,000.00
2,335,300.00
400,000.00
400000
80,000.00
90,000.00
170,000.00
2,505,300.00
400,000.00
PLAN DE INVERSIONES
(En Bolivares)
________________ __ _________________ _________________ _____________ __________________ _____________
RUBRO
Terreno
Construccion
Maq. y Equipos
Intalacion y Montaje
Puesta en Marcha (1)
Traslado
Capital de Trabajo (2)
Mat. de transport.
Equip. de Ofic.
Otros Activos
TOTAL
Participacion %
Aporte
Aporte
Otros
Inversion
Propio
Crdito
Aportes
Total
___________ ___________ _________ ______________________
500,000
0
0
500,000
700,000
0
0
700,000
0
2,335,300
0
2,335,300
45,000
0
0
45,000
0
0
0
0
0
0
400,000
400,000
400,000
0
0
400,000
8,000
0
0
8,000
12,615
170,000
0
182,615
6,411
0
0
6,411
___________ ___________ _________ ______________________
1,672,026
36.53
2,505,300
54.73
400,000
8.74
4,577,326
100
CESTA TICKET
SSO
REGIMEN DE PRESTACION DE
EMPLEO
INCES
FAOV
DIAS LABORALES
DIAS SEMANAL
SEMANAS MENSUAL
MESES ANUAL
No. Lunes
SEMANAS ANUAL
DIAS DE PRESTACIONES
DIAS MENSUALES
AOS DE ANTIGEDAD
DIAS ADICIONALES BONO
VACACIONAL
CONSTANTE DIAS
ADICIONALES PRESTACIONES
DIAS ADICIONALES
PRESTACIONES
DIAS ANUALES COMERCIALES
JORNADAS
LABORAL
DIURNA
NOCTURNA
MIXTA
15
30
30%
NO
SI
% DE
INCREMENTO
AREAS
ANUAL
INCREMENTO % PRECIO
30%
25%
9%
INCREMENTO % C.M.P.;
Gtos. Fabricacin, Gtos.
Administrativos
2.00%
2%
2%
INCREMENTO % M.O.D.
INCREMENTO % M.O.I.
INCREMENTO % P.A.
5
4
12
5
52
60
30
6
5
2
10
360
HORAS
TURNO
8 8am - 6pm
28%
20%
20%
20%
CALCULOS DE:
PRECIO PROMEDIO PONDERADO
CANTIDAD DE PRODUCTO/SERVICIOS
PRECIOS DE VENTA
AOS / PRODUCTOS
1
2
3
4
5
B
50
65
85
110
143
0
0
0
0
A
285,120
441,936
598,752
755,568
912,384
TOTAL
1,140,480
0
0
1,140,480
285,120
23,760
0
0
0
0
C
0
0
0
0
0
0
0
0
0
0
TOTAL
285,120
441,936
598,752
755,568
912,384
CAPACIDAD INSTALADA
PRODUCTOS
A
B
C
CAPACIDAD
DIARIA
4,752
TIPOS
PAN SALADO
PAN DULCE
TORTA
TOTAL GENERAL
B
31
40
51
65
83
C
0
0
0
0
0
0
0
0
A
285,120
441,936
598,752
755,568
912,384
C
0
0
0
0
0
0
0
0
0
0
2,850
400
600
1,200
Materiales Indirectos
Combustible
Electricidad
Repuestos - Mantenimiento
Otros Gastos de Fab.
127 Bs.
CRITERIOS DE FINANCIAMIENTO
3,621
TOTAL
285,120
441,936
598,752
755,568
912,384
1
0
0
3,600
0
24,000
2
0
0
4,608
0
30,720
3
0
0
5,898
0
39,322
ACTIVOS FIJOS
Monto Crdito:
Plazo:
Inters
Perio.de Grac.:
Int. diferidos:
Comisin Financ.
2,335,300
5
24.00
0
0
3.00
(miles de Bs.)
(aos)
%
(aos)
(aos) de diferim. de int.
% no diferida
ACTIVOS CIRCULANTES
Monto Crdito:
Plazo:
Inters
Perio.de Grac.:
Int. diferidos:
Comisin Financ.
0
5
24.00
0
0
3.00
(miles de Bs.)
(aos)
%
(aos)
(aos) de diferim. de int.
% no diferida
PROMEDIO
PONDERADO
50
65
85
110
143
PROMEDIO
PONDERADO
31
40
51
65
83
4
0
0
7,550
0
50,332
5
0
0
9,664
0
64,425
Ocupacin
CARGA SOC
(EN BOLIVARES)
DESCRIPCION
No.
Sueldos y
Salarios
Personal
Mes
Ao
Bono Vacacional
Bono de Fin de
Ao
Calificada
3,270
156,960
8,720
13,080
Semicalificada
3,270
39,240
2,180
3,270
No Calificada
196,200
10,900
16,350
Sub-total
6,540
Obreros Comunes
Capataces
Supervisores
Tecnicos
Sub-total
Obreros
3,270
39,240
2,180
3,270
Empleados
3,270
235,440
13,080
19,620
Ejecutivos
6,540
78,480
4,360
6,540
Sub-total
13,080
353,160
19,620
29,430
13
19,620
549,360
30,520
45,780
Ad
TOTAL
EAPP-2014
CARGA SOCIAL
Prest. Sociales
Prestacion de
Empleo
SSO
FAOV
CESTA TIKECT
Total Ao
INCES
47,475.56
16,299.69
3,622.15
3,139.20
30,480
3,139
282,916
8,689.72
4,074.92
905.54
784.80
7,620
785
67,550
38,100
3,924
350,466
0.00
56,165
20,375
4,528
3,924
0.00
0.00
0.00
0.00
8,689.72
4,074.92
905.54
784.80
7,620
785
67,550
83,930.00
24,449.54
5,433.23
4,708.80
45,720
4,709
437,090
17,379.44
8,149.85
1,811.08
1,569.60
7,620
1,570
127,480
7,063
60,960
7,063
632,120
10,987
99,060
10,987
982,585
109,999
166,164
36,674
8,150
TOTAL
14,256,000
8,810,208
350,466
276,787
209,400
9,646,860
9,646,860
673,546
560,472
10,880,878
14,256,000
3,375,122
100%
3,375,122
IMPORTADO
0
0
0
0
0
0
0
0
0
NACIONAL
8,810,208
350,466
276,787
209,400
9,646,860
9,646,860
673,546
560,472
10,880,878
3,375,122
14,256,000
100.00%
14 (Aos)
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
GASTOS DE FABRIC.
486,187
593,905
703,787
816,438
792,678
711,078
711,078
711,078
0
102,600
14,400
25,200
43,200
24,000
80,000
196,787
0
159,030
22,320
38,088
66,960
30,720
80,000
196,787
0
215,460
30,240
51,258
90,720
39,322
80,000
196,787
0
271,890
38,160
64,790
114,480
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
80,000
196,787
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
0
271,890
38,160
64,790
90,720
50,332
0
195,187
673,546
800,984
1,585,358
1,903,425
2,285,384
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
632,120
37,805
3,621
758,544
37,805
4,635
1,572,916
0
12,442
1,887,499
0
15,925
2,264,999
0
20,384
GASTOS FINANCIEROS
560,472
490,835
404,484
297,410
164,638
Intereses Financiamiento
Intereses dif.
Interes Cap. Trab.
560,472
0
0
490,835
0
0
404,484
0
0
297,410
0
0
164,638
0
0
0
0
0
0
0
0
0
0
0
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
INGRESOS
VENTAS
EGRESOS
COSTO PRIMO
GASTOS DE FABRIC.
GSTOS ADMON.Y VENTAS
GASTOS FINANCIEROS
UTILIDAD BRUTA
3,375,122
ISLR
1,147,541
3,039,636
UTILIDAD NETA
2,227,580
CIAS Y PERDIDAS
AO 8
AO 9
AO 10
AO 11
AO 12
AO 13
AO 14
AO 15
55,766,173
74,093,798
CAPACIDAD DE PAGO
INSTALACION
(Miles de Bs.)
AO 1
AO 2
AO 3
AO 4
AO 5
14,256,000
314,592
28,725,840
314,592
50,594,544
314,592
82,999,145
314,592
130,292,997
314,592
TOTAL
14,570,592
29,040,432
50,909,136
83,313,737
130,607,589
10,880,878
1,147,541
19,785,734
3,039,636
32,879,686
6,023,052
51,819,469
10,601,090
78,721,440
17,534,329
TOTAL
12,028,420
22,825,370
38,902,737
62,420,559
96,255,770
2,542,172
290,156
0
2,252,017
6,215,062
359,793
0
5,855,268
12,006,398
446,143
0
11,560,255
20,893,178
553,218
0
20,339,960
34,351,819
685,990
0
33,665,829
FUENTES
USOS
Disponi. P/Amort.
Amort. Credito
Amort. Cap. Trab.
Disponible AO
APACIDAD DE PAGO
INSTALACION
(Miles de Bs.)
AO 6
AO 7
AO 8
AO 9
AO 10
AO 11
AO 12
169,380,896
195,187
220,195,165
195,187
286,253,715
195,187
372,129,829
195,187
483,768,778
195,187
628,899,411
190,687
817,569,234
190,687
169,576,083
220,390,352
286,448,901
372,325,016
483,963,964
629,090,098
817,759,921
100,037,768
23,576,664
127,653,642
31,464,118
162,962,841
41,918,897
208,111,672
55,766,173
265,845,844
74,093,798
339,673,484
98,336,815
434,097,505
130,380,388
123,614,431
159,117,760
204,881,738
263,877,846
339,939,641
438,010,299
564,477,893
45,961,651
0
0
45,961,651
61,272,592
0
0
61,272,592
81,567,163
0
0
81,567,163
108,447,170
0
0
108,447,170
144,024,323
0
0
144,024,323
191,079,798
0
0
191,079,798
253,282,028
0
0
253,282,028
AO 13
AO 14
AO 15
1,062,840,005
190,687
1,381,692,006
190,687
1,796,199,608
190,687
1,063,030,691
1,381,882,693
1,796,390,295
554,862,910
130,380,388
709,325,816
130,380,388
906,898,163
130,380,388
685,243,297
839,706,204
1,037,278,551
377,787,394
0
0
377,787,394
542,176,489
0
0
542,176,489
759,111,744
0
0
759,111,744
AO 0
AO 1
AO 2
AO 3
AO 4
TERRENO
500,000
CONSTRUCCIONES
700,000
MAQUINARIA Y EQUIPO
Import.CIF Planta
Nacional
2,525,915
2,335,300
190,615
0
0
0
0
0
0
0
0
0
0
0
0
ACTIVOS INTANGIBLES
406,411
45,000
CAPITAL DE TRABAJO
Efectivo(1 Mes)
Inv. de M.P.(1 Mes)
Inv.de P.T.(1 Mes)
Ctas por cobrar(15 Dias)
400,000
31,913
160,108
192,022
15,957
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
COSTOS OPERATIVOS
Mat.Prima Nac.
Mat.Prima Imp.
M. o. calif.
M. o. no calif.
Comb.
Electricidad
Repues. p/Mant.
O. Gtos de Fab.
O. Gtos. Admon.
0
0
0
0
0
0
0
0
0
8,810,208
0
786,068
196,517
14,400
25,200
43,200
24,000
3,621
17,479,453
0
943,282
235,820
22,320
38,088
66,960
30,720
4,635
30,312,754
0
1,131,938
282,985
30,240
51,258
90,720
39,322
5,933
48,962,315
0
1,358,326
339,581
38,160
64,790
114,480
50,332
7,594
4,577,326
9,903,214
18,821,278
31,945,149
50,935,578
14,256,000
28,725,840
50,594,544
82,999,145
4,352,786
9,904,562
18,649,395
32,063,567
INSTAL.Y MONTAJE
TOTAL EGRESOS
INGRESOS
SALDO
-4,577,326.00
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
AO 11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
75,679,110
0
1,629,991
407,498
38,160
64,790
90,720
50,332
9,720
96,869,261
0
1,955,989
488,997
38,160
64,790
90,720
50,332
12,442
123,992,655
0
2,347,187
586,797
38,160
64,790
90,720
50,332
15,925
158,710,598
0
2,816,625
704,156
38,160
64,790
90,720
50,332
20,384
203,149,565
0
3,379,950
844,987
38,160
64,790
90,720
50,332
26,092
260,031,444
0
4,055,939
1,013,985
38,160
64,790
90,720
50,332
33,398
332,840,248
0
4,867,127
1,216,782
38,160
64,790
90,720
50,332
42,749
77,970,321
99,570,691
127,186,565
162,495,764
207,644,596
265,378,767
339,210,908
130,292,997
169,380,896
220,195,165
286,253,715
372,129,829
483,768,778
628,899,411
52,322,676
69,810,205
93,008,600
123,757,950
164,485,233
218,390,011
289,688,504
TIR Financiero:
184.59%
AO 12
AO 13
AO 14
AO 15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
426,035,517
0
5,840,553
1,460,138
38,160
64,790
90,720
50,332
54,719
545,325,462
0
7,008,663
1,752,166
38,160
64,790
90,720
50,332
70,040
698,016,591
0
8,410,396
2,102,599
38,160
64,790
90,720
50,332
89,652
893,461,237
0
10,092,475
2,523,119
38,160
64,790
90,720
50,332
114,754
433,634,929
554,400,333
708,863,239
906,435,586
817,569,234
1,062,840,005
1,381,692,006
1,796,199,608
383,934,306
508,439,672
672,828,767
889,764,022
FLUJO DE CAJA IN
AO 0
AO 1
AO 2
AO 3
AO 4
TERRENO
500,000
CONSTRUCCIONES
700,000
MAQUINARIA Y EQUIPO
Import.CIF Planta
Nacional
20,615
0
20,615
0
0
0
0
0
0
0
0
0
0
0
0
ACTIVOS INTANGIBLES
6,411
45,000
400,000
31,913
160,108
192,022
15,957
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8,810,208
0
786,068
196,517
14,400
25,200
43,200
24,000
3,621
560,472
1,147,541
290,156
17,479,453
0
943,282
235,820
22,320
38,088
66,960
30,720
4,635
490,835
3,039,636
359,793
30,312,754
0
1,131,938
282,985
30,240
51,258
90,720
39,322
5,933
404,484
6,023,052
446,143
48,962,315
0
1,358,326
339,581
38,160
64,790
114,480
50,332
7,594
297,410
10,601,090
553,218
1,672,026
11,901,383
22,711,542
38,818,829
62,387,295
14,256,000
28,725,840
50,594,544
82,999,145
2,354,617
6,014,298
11,775,715
20,611,850
INSTAL.Y MONTAJE
CAPITAL DE TRABAJO
Efectivo(1 Mes)
Inv. de M.P.(1 Mes)
Inv.de P.T.(1 Mes)
Ctas por cobrar(15 Dias)
COSTOS OPERATIVOS
Materia Prima Nac.
Materia Prima Imp.
Mano obra calif.
Mano obra no calif.
Combustible
Electricidad
Repuestos p/Mantenim.
Otros Gastos de Fab.
Otros Gtos de Admon.
Gastos Financieros
ISLR
Amortizacin
TOTAL EGRESOS
INGRESOS
SALDO
(1,672,026)
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
AO 11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
75,679,110
0
1,629,991
407,498
38,160
64,790
90,720
50,332
9,720
164,638
17,534,329
685,990
96,869,261
0
1,955,989
488,997
38,160
64,790
90,720
50,332
12,442
0
23,576,664
0
123,992,655
0
2,347,187
586,797
38,160
64,790
90,720
50,332
15,925
0
31,464,118
0
158,710,598
0
2,816,625
704,156
38,160
64,790
90,720
50,332
20,384
0
41,918,897
0
203,149,565
0
3,379,950
844,987
38,160
64,790
90,720
50,332
26,092
0
55,766,173
0
260,031,444
0
4,055,939
1,013,985
38,160
64,790
90,720
50,332
33,398
0
74,093,798
0
332,840,248
0
4,867,127
1,216,782
38,160
64,790
90,720
50,332
42,749
0
98,336,815
0
96,355,278
123,147,355
158,650,683
204,414,661
263,410,769
339,472,565
437,547,723
130,292,997
169,380,896
220,195,165
286,253,715
372,129,829
483,768,778
628,899,411
33,937,719
46,233,541
61,544,482
81,839,053
108,719,060
144,296,213
191,351,688
TIR Inversionista:
251%
AO 12
AO 13
AO 14
AO 15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
426,035,517
0
5,840,553
1,460,138
38,160
64,790
90,720
50,332
54,719
0
130,380,388
0
545,325,462
0
7,008,663
1,752,166
38,160
64,790
90,720
50,332
70,040
0
130,380,388
0
698,016,591
0
8,410,396
2,102,599
38,160
64,790
90,720
50,332
89,652
0
130,380,388
0
893,461,237
0
10,092,475
2,523,119
38,160
64,790
90,720
50,332
114,754
0
130,380,388
0
564,015,317
684,780,721
839,243,627
1,036,815,974
817,569,234
1,062,840,005
1,381,692,006
1,796,199,608
253,553,918
378,059,284
542,448,379
759,383,634
CONCEPTO
AO 1
AO 2
AO 3
Costos Fijos
Costos Variables
Ventas
C V / Ventas
1 - C V / Ventas
Pto. de Equilibrio.
(miles de Bs.)
Pto. de Eq.(en %)
1,574,405
9,306,474
14,256,000
0.65
0.35
1,659,733
18,126,001
28,725,840
0.63
0.37
1,756,081
31,123,604
50,594,544
0.62
0.38
4,534,719
32
4,497,920
16
4,563,114
9
Costos Total
10,880,878
19,785,734
32,879,686
1,834,218
3,328,178
5,521,363
165,974
1,456,621
1,622,595
811,298
(728,311)
187,695
2,526,063
2,713,758
1,356,879
(1,263,031)
8%
40%
48%
24%
-20%
146,340
734,184
880,524
440,262
(367,092)
PUNTO DE EQUILIBRIO
(En Miles de Bolivares)
1,756,081
0.00%
(D)
(C)
(B)
(A)
(X)
1,574,405
8.16
0
1,574,405
0
0
114,048
0.00%
10.00%
1,574,405
8.16
930,647
2,505,052
7,413,120
114,048
10.00%
PUNTO DE EQUILIBRIO =
PUNTO DE EQUILIBRIO (EN % / CAP. INSTAL.) =
PUNTO DE EQUILIBRIO
(En Miles de Bolivares)
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
1,865,180
49,954,290
82,999,145
0.60
0.40
1,952,994
76,768,446
130,292,997
0.59
0.41
1,933,826
98,103,942
169,380,896
0.58
0.42
2,251,893
125,401,749
220,195,165
0.57
0.43
2,633,852
160,328,989
286,253,715
0.56
0.44
3,092,559
205,019,113
372,129,829
0.55
0.45
3,643,465
262,202,379
483,768,778
0.54
0.46
4,684,794
6
4,754,108
4
4,595,499
3
5,230,911
2
5,987,306
2
6,886,653
2
7,955,153
2
51,819,469
78,721,440
100,037,768
127,653,642
162,962,841
208,111,672
265,845,844
8,690,086
13,181,464
16,764,319
21,387,484
27,296,986
34,851,369
44,509,243
211,880
4,080,193
4,292,073
2,146,037
(2,040,096)
227,311
6,306,593
6,533,904
3,266,952
(3,153,296)
247,777
8,072,438
8,320,215
4,160,108
(4,036,219)
288,817
10,332,721
10,621,538
5,310,769
(5,166,361)
338,088
13,225,883
13,563,971
6,781,986
(6,612,942)
397,243
16,929,130
17,326,374
8,663,187
(8,464,565)
468,268
21,669,287
22,137,555
11,068,777
(10,834,643)
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
PUNTO DE EQUILIBRIO
(En Miles de Bolivares)
PUNTO DE EQUILIBRIO =
RIO (EN % / CAP. INSTAL.) =
1,574,405
8.16
3,722,589
5,296,994
65,146,499
456,192
40.00%
1,574,405
8.16
4,653,237
6,227,641
105,863,060
570,240
1,574,405
8.16
5,583,884
7,158,289
165,146,374
684,288
50.00%
37,629 Prendas
3%
60.00%
1,574,405
8.16
6,514,532
8,088,936
250,472,000
798,336
70.00%
1,574,405
8.16
7,445,179
9,019,583
372,129,829
912,384
80.00%
1,574,405
8.16
8,375,826
9,950,231
544,239,875
1,026,432
90.00%
AO 11
AO 12
4,300,636
335,372,848
628,899,411
0.53
0.47
5,095,390
429,002,116
817,569,234
0.52
0.48
6,050,051
548,812,858
1,062,840,005
0.52
0.48
7,196,871
702,128,945
1,381,692,006
0.51
0.49
8,574,624
898,323,539
1,796,199,608
0.50
0.50
9,214,387
1
10,721,014
1
12,509,527
1
14,632,725
1
17,153,521
1
339,673,484
434,097,505
554,862,910
709,325,816
906,898,163
56,857,239
72,645,774
92,834,819
118,652,461
151,669,839
553,546
27,736,687
28,290,233
14,145,117
(13,868,344)
655,942
35,502,960
36,158,902
18,079,451
(17,751,480)
778,897
45,443,788
46,222,685
23,111,343
(22,721,894)
926,545
58,168,049
59,094,594
29,547,297
(29,084,025)
1,103,853
74,455,103
75,558,956
37,779,478
(37,227,552)
100.00%
1,574,405
8.16
9,306,474
10,880,878
786,124,264
1,140,480
100.00%
AO 13
AO 14
AO 15
ANALISIS DE SENSIBILIDAD
CRITERIOS DE DECISION
Situacion Proyecto
- RENTABILIDAD
- TIEMPO DE
RECUPERACION
DE LA INVERSION
- TASA BENEFICIO-COSTO
0.03
Aos
0.00
184.59%
- TIR Inversionista
250.86%
- Pto. de equlibrio % :
28%
146779.26%
3840.99%
- TIR Financiero
Inflacion costos:
2,252,016.58
31.81
Aos
-312.21%
760.90%
827.66%
54,800.97
81.02
-304.01%
SIBILIDAD
Decremento Ingresos:
15%
125191.99%
0.00
28%
123825.04%
Aos
0.00
Aos
-226.24%
602.20%
814.89%
646.30%
77,239
(19,179)
67
15%
111
ACTIVO
Circulante
Fijo
Cargos diferidos
Otros activos
194,259
299,285
0
39,524
36.4%
56.1%
0.0%
7.4%
333,344
314,525
0
44,095
48.2%
45.5%
0.0%
6.4%
322,489
295,924
0
55,613
47.8%
43.9%
0.0%
8.3%
424,681
296,465
0
55,306
54.7%
38.2%
0.0%
7.1%
TOTAL ACTIVO
533,068
100.0%
691,964
100.0%
674,026
100.0%
776,452
100.0%
49,536
91,759
5,028
33.9%
62.7%
3.4%
59,655
161,684
170,902
15.2%
41.2%
43.6%
99,432
195,176
67,481
27.5%
53.9%
18.6%
93,663
366,682
70,812
25.9%
101.3%
19.6%
146,323
100.0%
392,241
100.0%
362,089
100.0%
531,157
146.7%
80,000
189,422
111,434
14,950
(9,061)
20.7%
49.0%
28.8%
3.9%
-2.3%
80,000
189,422
0
39,362
(9,061)
26.7%
63.2%
0.0%
13.1%
-3.0%
80,000
189,422
0
51,576
(9,061)
25.6%
60.7%
0.0%
16.5%
-2.9%
80,000
189,422
0
51,576
(75,703)
32.6%
77.2%
0.0%
21.0%
-30.9%
TOTAL PATRIM0NIO
386,745
100.0%
299,723
100.0%
311,937
100.0%
245,295
100.0%
533,068
INVENT. TOTAL
INVENT. PRODUCTOS TERMINADOS
CUENTAS/COBRAR
150,251
148,851
32,989
PASIVO
Circulante
Largo Plazo
Otros pasivos
TOTAL PASIVO
PATRIMONIO
Capital Social
Capital no pagado
Reserva Legal
Utilidad del Ejercicio
Supervit Acumulado
691,964
77.3%
76.6%
17.0%
114,050
112,650
142,296
674,026
34.2%
35.8%
42.7%
184,649
175,649
112,663
776,452
57.3%
54.5%
34.9%
183,817
174,817
201,047
43.3%
41.2%
47.3%
14,256,000
9,160,674
100.00% 28,725,840
64.26% 17,900,011
100.00% 50,594,544
62.31% 30,817,424
100.00% 82,999,145
60.91% 49,567,920
100.00%
59.72%
5,095,326
35.74% 10,825,829
37.69% 19,777,120
39.09% 33,431,225
40.28%
673,546
560,472
486,187
4.72%
3.93%
3.41%
800,984
490,835
593,905
3,375,122
23.68%
8,940,106
OTROS INGRESOS
OTROS EGRESOS
ISLR
0
0
1,147,541
0.00%
0.00%
8.05%
UTILIDAD NETA
2,227,580
15.63%
E.P. Parraga
2.79%
1.71%
2.07%
953,990
404,484
703,787
1.89%
0.80%
1.39%
1,137,702
297,410
816,438
1.37%
0.36%
0.98%
31.12% 17,714,858
35.01% 31,179,675
37.57%
0
0
3,039,636
0.00%
0.00%
10.58%
0
0
6,023,052
0.00%
0
0.00%
0
11.90% 10,601,090
0.00%
0.00%
12.77%
5,900,470
20.54% 11,691,807
23.11% 20,578,586
24.79%
Aos
3
3.92
0.89
5.59
3.68
3.24
1.39
4.53
2.57
0.13
0.24
0.38
0.20
0.54
1.31
0.32
0.63
1.16
0.38
1.49
2.17
0.09
0.17
0.27
0.73
1.60
144,723
0.09
0.23
0.57
0.43
1.47
273,689
0.15
0.29
0.54
0.46
1.71
223,057
0.12
0.47
0.68
0.32
2.06
331,018
1
6
2
2
1
2
1
1
15.63%
575.98%
20.54%
1968.64%
23.11%
3748.13%
24.79%
8389.32%
INDICES FINANCIEROS:
DENOMINACION
Solvencia
INFORMACIN
Activo Circulante
Pasivo Circulante
Lquidez
Pasivo Circulante
AC inv.
PC
1:01
PT
AT
1:01
Pasivo Total
Capital Contable
Rentabilidad sobre
ventas
2:01
Activo Total
Pasivo Total
Endeudamiento Total
AC
PC
INDICE
ADECUADO
Activo Circulante
Inventarios
Respaldo de Activos
Leverage
DETERMINACIN
PT
CC
<50
Utilidad prdida
U P
x 100
Vn
Ventas netas
Rentabilidad sobre
capital
Utilidad prdida
Capital Contable
> 5%
= < 30
das
Pasivo largo
plazo
Capital
Capital de trabajo
U P
x 100
CC
Capitalizacin
> 8%
PL C
AF
=> 1
Activo fijo
Activo Circulante
Pasivo Circulante
AC PC
Nota: El ndice adecuado no es un parmetro rgido, sino una aproximacin a una situacin ideal, pues el rango del
mismo depender de algunos aspectos, tales como grupo industrial, tipo de empresa, rama industrial, producto, etc.
INTERPRETACIN
Por cada Bs. Que se
adeuda se dispone de X
suma para responder a
los acreedores.
Constituye una medida
ms
rgida
de
la
habilidad del empresario
para atender el pago de
sus
obligaciones
corrientes.
Conocer el margen de
garanta
que
los
acreedores
dan
indistintamente sobre el
activo total,
Participacin de la deuda
total con respecto al
patrimonio.
Nos
indica
s
las
utilidades obtenidas son
las
adecuadas
en
funcin
de
las
operaciones realizadas.
Mide la participacin de
los resultados de los
ejercicios frente al capital
de la empresa.
Nos indica el tiempo
medio que las cuentas
permanecen sin cobrar.
Este ndice nos indica la
proporcin en que el
activo fijo
ha sido
financiado por el pasivo
a largo plazo y el capital
lquido.
Es
la cantidad
de
recursos necesarios para
mantener un adecuado
nivel de operaciones.