Parte Finaciera Tesis Eduardo

Planilla de Salarios Ao 1
Conceptos
Gerente General
Secretaria Recepcionista
Cajero
Chofer Vendedor
1
1
1
1
Salarios Unitarios
Mensuales
3,000,000
1,700,000
1,700,000
1,700,000
8,100,000
Cantidad
TOTALES
Total Anual
Aporte Patronal
36,000,000
5,940,000
20,400,000
3,366,000
20,400,000
3,366,000
20,400,000
3,366,000
0
0
0
0
0
0
97,200,000
16,038,000
Conceptos
Gerente General
Cajero
Chofer Vendedor
Cantidad
1
1
1
1
TOTALES
Salarios Unitarios
Mensuales
3,300,000
1,870,000
1,870,000
1,870,000
0
0
0
8,910,000
Total Anual
Aporte Patronal
39,600,000
6,534,000
22,440,000
3,702,600
22,440,000
3,702,600
22,440,000
3,702,600
0
0
0
0
0
0
106,920,000
17,641,800
Conceptos
Gerente General
Cajero
Chofer Vendedor
Cantidad
1
1
1
3
TOTALES
Salarios Unitarios
Mensuales
3,630,000
2,057,000
2,057,000
6,171,000
0
0
0
13,915,000
Total Anual
Aporte Patronal
43,560,000
7,187,400
24,684,000
4,072,860
24,684,000
4,072,860
74,052,000
12,218,580
0
0
0
0
0
0
166,980,000
27,551,700
Conceptos
Gerente General
Cajero
Chofer Vendedor
TOTALES
Cantidad
1
1
1
3
Salarios Unitarios
Mensuales
3,993,000
2,262,700
2,262,700
6,788,100
0
0
0
15,306,500
Total Anual
Aporte Patronal
47,916,000
7,906,140
27,152,400
4,480,146
27,152,400
4,480,146
81,457,200
13,440,438
0
0
0
0
0
0
183,678,000
30,306,870
Conceptos
Gerente General
Cajero
Chofer Vendedor
TOTALES
Cantidad
1
1
1
3
Salarios Unitarios
Mensuales
4,392,300
2,488,970
2,488,970
7,466,910
0
0
0
16,837,150
Total Anual
Aporte Patronal
52,707,600
8,696,754
29,867,640
4,928,161
29,867,640
4,928,161
89,602,920
14,784,482
0
0
0
0
0
0
202,045,800
33,337,557
Aguinaldo
Total
3,000,000 44,940,000
1,700,000 25,466,000
1,700,000 25,466,000
1,700,000 25,466,000
0
0
0
0
0
0
8,100,000 121,338,000
Aguinaldo
Total
3,300,000 49,434,000
1,870,000 28,012,600
1,870,000 28,012,600
1,870,000 28,012,600
0
0
0
0
0
0
8,910,000 133,471,800
Aguinaldo
3,630,000
2,057,000
2,057,000
6,171,000
0
0
0
Total
54,377,400
30,813,860
30,813,860
92,441,580
0
0
0
13,915,000 208,446,700
Aguinaldo
Total
3,993,000 59,815,140
2,262,700 33,895,246
2,262,700 33,895,246
6,788,100 101,685,738
0
0
0
0
0
0
15,306,500 229,291,370
Aguinaldo
Total
4,392,300 65,796,654
2,488,970 37,284,771
2,488,970 37,284,771
7,466,910 111,854,312
0
0
0
0
0
0
16,837,150 252,220,507
VENTAS AO 1
Productos
250 gramos
500 gramos
1 kilo
2 kilos
`
PROYECCION
Precio Unitario
1,498
3,000
6,000
12,000
Totales
COSTO
3%
Vtas Mensual
32,000
25,500
20,000
13,800
91,300
Total Mensual Gs.

47,936,000
76,500,000
120,000,000
165,600,000
410,036,000
VENTA
5%
VENTAS AO 2
Productos
250 gramos
500 gramos
1 kilo
2 kilos
`
PROYECCION
Precio Unitario
1,543
3,300
6,600
13,200
Totales
COSTO
5%
Vtas. Mensual
33,600
26,775
21,000
14,490
95,865
Total Mensual Gs.

51,842,784
88,357,500
138,600,000
191,268,000
470,068,284
VENTA
7%
VENTAS AO 3
Productos
250 gramos
500 gramos
1 kilo
2 kilos
`
PROYECCION
Precio Unitario
1,620
3,465
6,930
13,860
Totales
COSTO
7%
Vtas. Mensual
35,952
28,649
22,470
15,504
102,576
Total Mensual Gs.

58,245,368
99,269,651
155,717,100
214,889,598
528,121,717
VENTA
8%
VENTAS AO 4
Productos
250 gramos
500 gramos
1 kilo
2 kilos
`
PROYECCION
Precio Unitario
1,733
3,708
7,415
14,830
Totales
COSTO
10%
Vtas. Mensual
38,828
30,941
24,268
16,745
110,782
Total Mensual Gs.

67,308,347
114,716,009
179,946,681
248,326,419
610,297,456
VENTA
9%
VENTAS AO 5
Productos
250 gramos
500 gramos
1 kilo
2 kilos
Precio Unitario
1,907
4,078
8,157
16,313
Totales
Vtas. Mensual
42,323
33,726
26,452
18,252
120,752
Total Mensual Gs.

80,702,708
137,544,495
215,756,070
297,743,377
731,746,650
O1
Vtas. Anual
384,000
306,000
240,000
165,600
1,095,600
Total Anual Gs.

575,231,030
918,000,000
1,440,000,000
1,987,200,000
4,920,431,030
Vtas. Anual
403,200
321,300
252,000
173,880
1,150,380
Total Anual Gs.

622,113,408
1,060,290,000
1,663,200,000
2,295,216,000
5,640,819,408
Vtas. Anual
431,424
343,791
269,640
186,052
1,230,907
Total Anual Gs.

698,944,414
1,191,235,815
1,868,605,200
2,578,675,176
6,337,460,605
Vtas. Anual
465,938
371,294
291,211
200,936
1,329,379
Total Anual Gs.

807,700,165
1,376,592,108
2,159,360,169
2,979,917,033
7,323,569,475
Vtas. Anual
507,872
404,711
317,420
219,020
1,449,023
Total Anual Gs.

968,432,497
1,650,533,937
2,589,072,843
3,572,920,523
8,780,959,801
O2
O3
O4
O5
COSTO DE PRODUCCION - AO 1
Productos
250 gramos
500 gramos
1 kilo
2 kilos
`
PROYECCION
Precio Unitario
1,198
2,400
4,800
9,600
Totales
COSTO
3%
Cant. Vtas.
32,000
25,500
20,000
13,800
91,300
Total Mensual Gs.

38,348,800
61,200,000
96,000,000
132,480,000
328,028,800
Vtas. Anual
384,000
306,000
240,000
165,600
1,095,600
VENTA
5%
Productos
250 gramos
500 gramos
1 kilo
2 kilos
`
PROYECCION
Precio Unitario
1,234
2,472
4,944
9,888
Totales
COSTO
5%
Cant. Vtas.
33,600
26,775
21,000
14,490
95,865
Total Mensual Gs.

41,474,227
66,187,800
103,824,000
143,277,120
354,763,147
Vtas. Anual
403,200
321,300
252,000
173,880
1,150,380
VENTA
7%
Productos
250 gramos
500 gramos
1 kilo
2 kilos
`
PROYECCION
Precio Unitario
1,296
2,596
5,191
10,382
Totales
COSTO
7%
Cant. Vtas.
35,952
28,649
22,470
15,504
102,576
Total Mensual Gs.

46,596,294
74,361,993
116,646,264
160,971,844
398,576,396
Vtas. Anual
431,424
343,791
269,640
186,052
1,230,907
VENTA
8%
Productos
250 gramos
500 gramos
1 kilo
2 kilos
Precio Unitario
1,387
2,777
5,555
11,109
Totales
COSTO
Cant. Vtas.
38,828
30,941
24,268
16,745
110,782
VENTA
Total Mensual Gs.

53,846,678
85,932,719
134,796,423
186,019,063
460,594,883
Vtas. Anual
465,938
371,294
291,211
200,936
1,329,379
PROYECCION
10%
9%
Productos
250 gramos
500 gramos
1 kilo
2 kilos
Precio Unitario
1,525
3,055
6,110
12,220
Totales
Cant. Vtas.
42,323
33,726
26,452
18,252
120,752
Total Mensual Gs.

64,562,166
103,033,331
161,620,911
223,036,857
552,253,265
Vtas. Anual
507,872
404,711
317,420
219,020
1,449,023
1
Total Anual
460,185,600
734,400,000
1,152,000,000
1,589,760,000
3,936,345,600
2
Total Anual
497,690,726
794,253,600
1,245,888,000
1,719,325,440
4,257,157,766
3
Total Anual
559,155,531
892,343,920
1,399,755,168
1,931,662,132
4,782,916,751
4
Total Anual
646,160,132
1,031,192,633
1,617,557,072
2,232,228,760
5,527,138,597
5
Total Anual
774,745,998
1,236,399,968
1,939,450,929
2,676,442,283
6,627,039,178
Flujo de Caja
Detalles
INGRESOS
1 AO
2 AO
VENTAS
4,920,431,030 5,640,819,408
TOTAL INGRESOS
4,920,431,030 5,640,819,408
EGRESOS
Gastos Administrativos
4,582,384,532 4,961,128,590
Costo de Mercaderia
#REF!
#REF!
Impuesto
#REF!
#REF!
Depreciacin
13,021,000
13,021,000
TOTAL EGRESO
#REF!
#REF!
INGRESOS-EGRESOS
#REF!
#REF!
Inversin 500,000,000
Capital Operativo
70,000,000
0
(+) Depreciacin
13,021,000
13,021,000
Saldo Anterior
0
#REF!
Saldo Final
#REF!
#REF!
#REF!
3 AO
4 AO
5 AO
6,337,460,605 7,323,569,475 8,780,959,801

6,337,460,605 7,323,569,475 8,780,959,801
4,961,128,590
#REF!
#REF!
13,021,000
#REF!
#REF!
#REF!
#REF!
#REF!
13,021,000
#REF!
#REF!
#REF!
#REF!
#REF!
13,021,000
#REF!
#REF!
0
13,021,000
#REF!
#REF!
0
13,021,000
#REF!
#REF!
0
13,021,000
#REF!
#REF!
Capital Financiero del ao 1

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Combustibles - mantenimiento
Aportes al IPS
Aguinaldo
Asesorias
Internet
Articulos de Limpieza
Seguro
Alquiler
IVA Venta
Imprevistos
Patente
Pago Cooperativa
Depreciacin
TOTAL
Enero
328,028,800
8,100,000
250,000
100,000
200,000
3,000,000
Febrero
340,873,600
8,100,000
250,000
100,000
200,000
3,000,000
Marzo
328,028,800
8,100,000
250,000
95,000
200,000
1,000,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
675,000
500,000
90,000
70,000
500,000
1,500,000
26,605,600
150,000
60,000
9,666,667
1,357,311
383,149,378
675,000
500,000
90,000
70,000
500,000
1,500,000
33,211,200
150,000
60,000
9,666,667
1,357,311
402,599,778
675,000
500,000
90,000
70,000
500,000
1,500,000
26,605,600
150,000
60,000
9,666,667
1,357,311
381,144,378
Enero
354,763,147
8,910,000
250,000
110,000
200,000
3,000,000
Febrero
367,607,947
8,910,000
230,000
110,000
200,000
3,000,000
Marzo
354,763,147
8,910,000
250,000
90,000
200,000
1,000,000
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
IVA Venta
Imprevistos
Patente
Pago Cooperativa
Depreciacin
TOTAL
30,487,241
150,000
60,000
9,666,667
1,357,311
414,782,466
37,092,841
150,000
60,000
9,666,667
1,357,311
434,212,866
30,487,241
150,000
60,000
9,666,667
1,357,311
412,762,466
Enero
398,576,396
13,915,000
250,000
130,000
230,000
3,000,000
Febrero
411,421,196
9,801,000
260,000
150,000
230,000
3,000,000
Marzo
398,576,396
9,801,000
250,000
120,000
230,000
1,000,000
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
816,750
550,000
90,000
70,000
500,000
1,600,000
34,252,416
160,000
60,000
9,666,667
1,357,311
467,892,700
816,750
550,000
90,000
70,000
500,000
1,600,000
40,858,016
160,000
60,000
9,666,667
1,357,311
483,259,100
816,750
550,000
90,000
70,000
500,000
1,600,000
34,252,416
160,000
60,000
9,666,667
1,357,311
461,768,700
Enero
460,594,883
15,306,500
250,000
150,000
235,000
3,000,000
Febrero
473,439,683
12,481,100
250,000
150,000
235,000
3,000,000
Marzo
460,594,883
12,481,100
250,000
150,000
235,000
1,000,000
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,040,091
1,040,091
1,040,091

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
IVA Venta
Imprevistos
Patente
Pago Cooperativa
Depreciacin
TOTAL

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
IVA Venta
Imprevistos
Patente
Pago Cooperativa
Depreciacin
TOTAL
500,000
90,000
70,000
500,000
1,600,000
39,582,092
160,000
60,000
9,666,667
1,357,311
537,259,520
500,000
90,000
70,000
500,000
1,600,000
46,187,692
160,000
60,000
9,666,667
1,357,311
553,884,520
500,000
90,000
70,000
500,000
1,600,000
39,582,092
160,000
60,000
9,666,667
1,357,311
532,434,120
Enero
552,253,265
16,837,150
250,000
150,000
200,000
3,000,000
Febrero
565,098,065
13,729,210
250,000
150,000
200,000
3,000,000
Marzo
552,253,265
13,729,210
250,000
150,000
200,000
1,000,000
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,144,100
500,000
100,000
75,000
500,000
1,650,000
47,458,928
160,000
60,000
9,666,667
1,357,311
638,709,093
1,144,100
500,000
100,000
75,000
500,000
1,650,000
54,064,528
2,196
60,000
9,666,667
1,357,311
654,893,749
1,144,100
500,000
100,000
75,000
500,000
1,650,000
47,458,928
160,000
60,000
9,666,667
1,357,311
633,601,153

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
IVA Venta
Imprevistos
Patente
Pago Cooperativa
Depreciacin
TOTAL
Abril
315,184,000
8,100,000
200,000
98,000
200,000
1,000,000
Mayo
302,339,200
8,100,000
190,000
100,000
200,000
1,000,000
Junio
315,184,000
8,100,000
190,000
99,000
200,000
1,000,000
Julio
328,028,800
8,100,000
170,000
100,000
200,000
1,000,000
Agosto
340,873,600
8,100,000
190,000
90,000
200,000
1,000,000
Setiembre
328,028,800
8,100,000
250,000
100,000
200,000
1,000,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
675,000
500,000
90,000
70,000
500,000
1,500,000
20,000,000
150,000
60,000
9,666,667
1,357,311
361,646,978
675,000
500,000
90,000
70,000
500,000
1,500,000
13,394,400
150,000
60,000
9,666,667
1,357,311
342,188,578
675,000
500,000
90,000
70,000
500,000
1,500,000
20,000,000
150,000
60,000
9,666,667
1,357,311
361,637,978
675,000
500,000
90,000
70,000
500,000
1,500,000
26,605,600
150,000
60,000
9,666,667
1,357,311
381,069,378
675,000
500,000
90,000
70,000
500,000
1,500,000
33,211,200
150,000
60,000
9,666,667
1,357,311
400,529,778
675,000
500,000
90,000
70,000
500,000
1,500,000
26,605,600
150,000
60,000
9,666,667
1,357,311
381,149,378
Abril
341,918,347
8,910,000
200,000
95,000
200,000
1,000,000
Mayo
329,073,547
8,910,000
190,000
80,000
200,000
1,000,000
Junio
341,918,347
8,910,000
190,000
100,000
200,000
1,000,000
Julio
354,763,147
8,910,000
170,000
110,000
200,000
1,000,000
Agosto
367,607,947
8,910,000
190,000
120,000
200,000
1,000,000
Setiembre
354,763,147
8,910,000
250,000
99,000
200,000
1,000,000
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
23,881,641
150,000
60,000
9,666,667
1,357,311
393,267,066
17,276,041
150,000
60,000
9,666,667
1,357,311
373,791,666
23,881,641
150,000
60,000
9,666,667
1,357,311
393,262,066
30,487,241
150,000
60,000
9,666,667
1,357,311
412,702,466
37,092,841
150,000
60,000
9,666,667
1,357,311
432,182,866
30,487,241
150,000
60,000
9,666,667
1,357,311
412,771,466
Abril
385,731,596
9,801,000
220,000
110,000
230,000
1,000,000
Mayo
372,886,796
9,801,000
200,000
120,000
230,000
1,000,000
Junio
385,731,596
9,801,000
200,000
110,000
230,000
1,000,000
Julio
398,576,396
9,801,000
220,000
120,000
230,000
1,000,000
Agosto
411,421,196
9,801,000
230,000
128,000
230,000
1,000,000
Setiembre
398,576,396
9,801,000
250,000
130,000
230,000
1,000,000
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
816,750
550,000
90,000
70,000
500,000
1,600,000
27,646,816
160,000
60,000
9,666,667
1,357,311
442,278,300
816,750
550,000
90,000
70,000
500,000
1,600,000
21,041,216
160,000
60,000
9,666,667
1,357,311
422,817,900
816,750
550,000
90,000
70,000
500,000
1,600,000
27,646,816
160,000
60,000
9,666,667
1,357,311
442,258,300
816,750
550,000
90,000
70,000
500,000
1,600,000
34,252,416
160,000
60,000
9,666,667
1,357,311
461,738,700
816,750
550,000
90,000
70,000
500,000
1,600,000
40,858,016
160,000
60,000
9,666,667
1,357,311
481,207,100
816,750
550,000
90,000
70,000
500,000
1,600,000
34,252,416
160,000
60,000
9,666,667
1,357,311
461,778,700
Abril
447,750,083
12,481,100
200,000
120,000
235,000
1,000,000
Mayo
434,905,283
12,481,100
190,000
120,000
235,000
1,000,000
Junio
447,750,083
12,481,100
190,000
110,000
235,000
1,000,000
Julio
460,594,883
12,481,100
170,000
120,000
235,000
1,000,000
Agosto
473,439,683
12,481,100
190,000
120,000
235,000
1,000,000
Setiembre
460,594,883
12,481,100
250,000
130,000
235,000
1,000,000
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,040,091
1,040,091
1,040,091
1,040,091
1,040,091
1,040,091
500,000
90,000
70,000
500,000
1,600,000
32,976,492
160,000
60,000
9,666,667
1,357,311
512,903,720
500,000
90,000
70,000
500,000
1,600,000
26,370,892
160,000
60,000
9,666,667
1,357,311
493,443,320
500,000
90,000
70,000
500,000
1,600,000
32,976,492
160,000
60,000
9,666,667
1,357,311
512,883,720
500,000
90,000
70,000
500,000
1,600,000
39,582,092
160,000
60,000
9,666,667
1,357,311
532,324,120
500,000
90,000
70,000
500,000
1,600,000
46,187,692
160,000
60,000
9,666,667
1,357,311
551,794,520
500,000
90,000
70,000
500,000
1,600,000
39,582,092
160,000
60,000
9,666,667
1,357,311
532,414,120
Abril
539,408,465
13,729,210
200,000
120,000
200,000
1,000,000
Mayo
526,563,665
13,729,210
190,000
120,000
200,000
1,000,000
Junio
539,408,465
13,729,210
190,000
110,000
200,000
1,000,000
Julio
552,253,265
13,729,210
170,000
120,000
200,000
1,000,000
Agosto
565,098,065
13,729,210
190,000
120,000
200,000
1,000,000
Setiembre
552,253,265
13,729,210
250,000
130,000
200,000
1,000,000
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,144,100
500,000
100,000
75,000
500,000
1,650,000
40,853,328
160,000
60,000
9,666,667
1,357,311
614,070,753
1,144,100
500,000
100,000
75,000
500,000
1,650,000
34,247,728
160,000
60,000
9,666,667
1,357,311
594,610,353
1,144,100
500,000
100,000
75,000
500,000
1,650,000
40,853,328
160,000
60,000
9,666,667
1,357,311
614,050,753
1,144,100
500,000
100,000
75,000
500,000
1,650,000
47,458,928
160,000
60,000
9,666,667
1,357,311
633,491,153
1,144,100
500,000
100,000
75,000
500,000
1,650,000
54,064,528
160,000
60,000
9,666,667
1,357,311
652,961,553
1,144,100
500,000
100,000
75,000
500,000
1,650,000
47,458,928
160,000
60,000
9,666,667
1,357,311
633,581,153
Octubre
340,873,600
8,100,000
250,000
900,000
200,000
1,000,000
Noviembre
328,028,800
8,100,000
300,000
100,000
200,000
3,000,000
Diciembre
340,873,600
8,100,000
300,000
120,000
200,000
3,000,000
Total
3,936,345,600
97,200,000
2,790,000
2,002,000
2,400,000
20,000,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
675,000
500,000
90,000
70,000
500,000
1,500,000
33,211,200
150,000
60,000
9,666,667
1,357,311
401,399,778
675,000
500,000
90,000
70,000
500,000
1,500,000
26,605,600
150,000
60,000
9,666,667
1,357,311
383,199,378
675,000
500,000
90,000
70,000
500,000
1,500,000
33,211,200
150,000
60,000
9,666,667
1,357,311
402,669,778
12,000,000
15,552,000
8,100,000
6,000,000
1,080,000
840,000
6,000,000
18,000,000
319,267,200
1,800,000
720,000
116,000,000
16,287,732
4,582,384,532
Octubre
367,607,947
8,910,000
250,000
120,000
200,000
1,000,000
Noviembre
354,763,147
8,910,000
300,000
125,000
200,000
3,000,000
Diciembre
367,607,947
8,910,000
300,000
130,000
200,000
3,000,000
Total
4,257,157,766
106,920,000
2,770,000
1,289,000
2,400,000
20,000,000
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
12,000,000
17,107,200
8,910,000
6,000,000
1,080,000
840,000
6,000,000
18,000,000
37,092,841
150,000
60,000
9,666,667
1,357,311
432,242,866
30,487,241
150,000
60,000
9,666,667
1,357,311
414,847,466
37,092,841
150,000
60,000
9,666,667
1,357,311
434,302,866
365,846,892
1,800,000
720,000
116,000,000
16,287,732
4,961,128,590
Octubre
411,421,196
9,801,000
280,000
122,000
230,000
1,000,000
Noviembre
398,576,396
9,801,000
300,000
135,000
230,000
3,000,000
Diciembre
411,421,196
9,801,000
300,000
150,000
230,000
3,000,000
Total
4,782,916,751
121,726,000
2,960,000
1,525,000
2,760,000
20,000,000
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
816,750
550,000
90,000
70,000
500,000
1,600,000
40,858,016
160,000
60,000
9,666,667
1,357,311
481,251,100
816,750
550,000
90,000
70,000
500,000
1,600,000
34,252,416
160,000
60,000
9,666,667
1,357,311
463,833,700
816,750
5,500,000
90,000
70,000
500,000
1,600,000
40,858,016
160,000
60,000
9,666,667
1,357,311
488,249,100
13,200,000
18,817,920
9,801,000
11,550,000
1,080,000
840,000
6,000,000
19,200,000
411,028,992
1,920,000
720,000
116,000,000
16,287,732
5,558,333,395
Octubre
473,439,683
12,481,100
250,000
150,000
235,000
1,000,000
Noviembre
460,594,883
12,481,100
300,000
150,000
235,000
3,000,000
Diciembre
473,439,683
12,481,100
300,000
150,000
235,000
3,000,000
Total
5,527,138,597
152,598,600
2,790,000
1,620,000
2,820,000
20,000,000
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,040,091
1,040,091
1,040,091
13,200,000
23,963,712
12,481,092
500,000
90,000
70,000
500,000
1,600,000
46,187,692
160,000
60,000
9,666,667
1,357,311
551,884,520
500,000
90,000
70,000
500,000
1,600,000
39,582,092
160,000
60,000
9,666,667
1,357,311
534,484,120
500,000
90,000
70,000
500,000
1,600,000
46,187,692
160,000
60,000
9,666,667
1,357,311
553,934,520
6,000,000
1,080,000
840,000
6,000,000
19,200,000
474,985,104
1,920,000
720,000
116,000,000
16,287,732
6,399,644,837
Octubre
565,098,065
13,729,210
250,000
150,000
200,000
1,000,000
Noviembre
552,253,265
13,729,210
300,000
150,000
200,000
3,000,000
Diciembre
565,098,065
13,729,210
300,000
150,000
200,000
3,000,000
Total
6,627,039,178
167,858,460
2,790,000
1,620,000
2,400,000
20,000,000
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,144,100
500,000
100,000
75,000
500,000
1,650,000
54,064,528
160,000
60,000
9,666,667
1,357,311
653,051,553
1,144,100
500,000
100,000
75,000
500,000
1,650,000
47,458,928
160,000
60,000
9,666,667
1,357,311
635,651,153
1,144,100
500,000
100,000
75,000
500,000
1,650,000
54,064,528
160,000
60,000
9,666,667
1,357,311
655,101,553
13,800,000
26,360,076
13,729,200
6,000,000
1,200,000
900,000
6,000,000
19,800,000
569,507,136
1,762,196
720,000
116,000,000
16,287,732
7,613,773,978
Cuadro de Inversiones
Detalles
Activo Tangible
Terreno
Edificio - Obra civil
Tangibles nuevos
Maquinarias y Equipos
Instalaciones y Montaje
Muebles y tiles
Rodados
Gastos de constitucion
TOTAL
Precio Unitario
Precio Total
0
0
1,610,000
0
3,600,000
62,500,000
2,420,000
70,130,000
0
0
0
1,610,000
0
3,600,000
62,500,000
2,420,000
70,130,000
Maquinas y Equipos
Concepto
Maquinas y Equipos
Computadoras
Cocina Industrial
Bidones de Plasticos
Baldes de 50 Ltrs.
Espatula metalica
Aparato de Fax
Caja Registradora
Extintor
Ventilador Industrial
Total
Costo
Unitario Gs.
Cantidad
0
0
0
0
0
100,000
300,000
70,000
500,000
970,000
1
1
3
2
7
Total Gs.
0
0
0
0
0
100,000
300,000
210,000
1,000,000
1,610,000
Instalaciones y Montajes
Concepto
Instalacin de Tanque
Instalacion de Cocina
Inslacin de Ventiladores
Total
Costo Unitario
Costo Total
Gs.
0
0
0
0
Cantidad
-
Costo de Obras Civiles

Concepto
Construccin
Tinglado
Total
Costo Unitario
Costo total
0
0
0
0
0
Muebles y tiles de oficina

Concepto
Escritorios
Modelar Archivador
Mesita Central Telefonica
Silla
TOTAL
Cantidad
3
1
1
6
Precio
Costo Total
Unitario
Gs.
500,000
1,500,000
600,000
600,000
300,000
300,000
200,000
1,200,000
0
1,600,000
3,600,000
Costo de terreno
Concepto
Terreno
Total
Costo total
0
0
Costo del Rodado

Concepto
Moto Carro
camioneta
Total costo del transporte
Precio
Unitario
2
1
Costo Total
Gs.
12,500,000
25000000
50,000,000
50000000
62,500,000
Cantidad
75,000,000
Gastos de Constitucin
Concepto
Gastos de escribana
Publicaciones diario Ultima
Hora
Publicacin en la gaceta
oficial
Costo Total
Gs.
1,000,000
IVA s/ gastos de publicacin

Honorarios profesionales del
contador
Apertura en la municipalidad
de Roque Alonso
Libros impositivos y Legales
IVA s/ libros impositivos y
legales
Lubricacin de libros
contables
Confeccin de documentos
en imprenta
Total
500,000
100,000
10,000
110,000
700,000
2,420,000
Depreciacin
Tiempo
Depreciado
en Aos
161,000
360,000
12,500,000
13,021,000
Detalles
Monto Activo
Edificio
Maquinarias y Equipos
1,610,000
Muebles y tiles
3,600,000
Rodados
62,500,000
Total Depreciacin
Capital Operativo
Detalle
Capital Operativo
Monto
70,000,000
ok
500,000,000
500,000,000
ok
Capital Inicial
Detalle
Prestamo Cooperativa
Monto
Total Capital
ok
ok
Detalle
INGRESO de Dinero
Ao 0
Ventas
Total Ventas
Ao 1
Ao 2
Ao 3
4,920,431,030 5,640,819,408 6,337,460,605
EGRESO de Dinero
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
Comisiones por Venta
Pago IVA Comisin
Imprevistos
Patente
Depreciacin
Total Egreso
INGRESO - EGRESO
Inversin 500,000,000
Capital Operativo
Saldo Anterior
(+) Depreciacin
Saldo Final -500,000,000
3,936,345,600 4,257,157,766 4,782,916,751

97,200,000 106,920,000 121,726,000
2,790,000
2,770,000
2,960,000
2,002,000
1,289,000
1,525,000
2,400,000
2,400,000
2,760,000
20,000,000
20,000,000
20,000,000
12,000,000
12,000,000
13,200,000
15,552,000
17,107,200
18,817,920
8,100,000
8,910,000
9,801,000
6,000,000
6,000,000
11,550,000
1,080,000
1,080,000
1,080,000
840,000
840,000
840,000
6,000,000
6,000,000
6,000,000
18,000,000
18,000,000
19,200,000
#REF!
#REF!
#REF!
#REF!
365,846,892 411,028,992
1,800,000
1,800,000
1,920,000
720,000
720,000
720,000
16,287,732
16,287,732
16,287,732
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
70,000,000
16,287,732
#REF!
#REF!
16,287,732
#REF!
#REF!
16,287,732
#REF!
Ao 4
Ao 5
7,323,569,475 8,780,959,801
5,527,138,597 6,627,039,178
152,598,600 167,858,460
2,790,000
2,790,000
1,620,000
1,620,000
2,820,000
2,400,000
20,000,000
20,000,000
13,200,000
13,800,000
23,963,712
26,360,076
12,481,092
13,729,200
6,000,000
6,000,000
1,080,000
1,200,000
840,000
900,000
6,000,000
6,000,000
19,200,000
19,800,000
#REF!
#REF!
474,985,104 569,507,136
1,920,000
1,762,196
720,000
720,000
16,287,732
16,287,732
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
16,287,732
#REF!
16,287,732
#REF!
#REF!
Detalle
INGRESO de Dinero
Ao 0
Ao 1
Ao 2
Ao 3
Ventas
Total Ventas
4,920,431,030
4,920,431,030
5,640,819,408
5,640,819,408
6,337,460,605
6,337,460,605
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
IVA Venta
Imprevistos
Patente
Pago Cooperativa
Depreciacin
Total Egreso
INGRESO - EGRESO
Inversin
Capital Operativo
Saldo Anterior
(+) Depreciacin
Saldo Final
3,936,345,600
97,200,000
2,790,000
2,002,000
2,400,000
20,000,000
12,000,000
15,552,000
8,100,000
6,000,000
1,080,000
840,000
6,000,000
18,000,000
319,267,200
1,800,000
720,000
116,000,000
16,287,732
4,582,384,532
338,046,498
4,257,157,766
106,920,000
2,770,000
1,289,000
2,400,000
20,000,000
12,000,000
17,107,200
8,910,000
6,000,000
1,080,000
840,000
6,000,000
18,000,000
365,846,892
1,800,000
720,000
116,000,000
16,287,732
4,961,128,590
679,690,818
4,782,916,751
121,726,000
2,960,000
1,525,000
2,760,000
20,000,000
13,200,000
18,817,920
9,801,000
11,550,000
1,080,000
840,000
6,000,000
19,200,000
411,028,992
1,920,000
720,000
116,000,000
16,287,732
5,558,333,395
779,127,210
70,000,000
424,334,230
1,120,312,780
16,287,732
424,334,230
16,287,732
1,120,312,780
16,287,732
1,915,727,722
EGRESO de Dinero
500,000,000
-500,000,000
Ao 4
Ao 5
7,323,569,475
7,323,569,475
8,780,959,801
8,780,959,801
5,527,138,597
152,598,600
2,790,000
1,620,000
2,820,000
20,000,000
13,200,000
23,963,712
12,481,092
6,000,000
1,080,000
840,000
6,000,000
19,200,000
474,985,104
1,920,000
720,000
116,000,000
16,287,732
6,399,644,837
923,924,638
6,627,039,178
167,858,460
2,790,000
1,620,000
2,400,000
20,000,000
13,800,000
26,360,076
13,729,200
6,000,000
1,200,000
900,000
6,000,000
19,800,000
569,507,136
1,762,196
720,000
116,000,000
16,287,732
7,613,773,978
1,167,185,823
1,915,727,722
2,855,940,092
16,287,732
2,855,940,092
16,287,732
4,039,413,647
Estado de Resultado Proyectado

Ao 1
Ao 2
Ao 3
Ao 4
INGRESOS
Ventas
Total Ingreso
4,428,387,927
4,428,387,927
5,076,737,467
5,076,737,467
5,703,714,544
5,703,714,544
6,591,212,528
6,591,212,528
629,751,200
3,936,345,600
16,287,732
4,582,384,532
-153,996,605
-15,399,661
687,683,092
4,257,157,766
16,287,732
4,961,128,590
115,608,877
11,560,888
759,128,912
4,782,916,751
16,287,732
5,558,333,395
145,381,150
14,538,115
856,218,508
5,527,138,597
16,287,732
6,399,644,837
191,567,691
19,156,769
-138,596,945
104,047,989
130,843,035
172,410,922
EGRESO
Gastos Administrativos
Costo de Mercaderia
Depreciacin
Total Gastos
Resultado antes de Impuesto
Impuesto a la Renta
Resultado Final
Ao 5
7,902,863,820
7,902,863,820
970,447,068
6,627,039,178
16,287,732
7,613,773,978
289,089,843
28,908,984
260,180,858
Balance General Proyectado

Ao 1
Ao 2
ACTIVOS
Activo Corriente
Disponibilidades
Caja
Creditos
I.V.A Credito Fiscal del 10%
Total Activo Corriente
Activo No Corriente
Bienes de Uso
Terreno
Edificio
RODADOS
Muebles y Utiles
Depreciacin Acumulada
Diferidos
Gastos de Constitucin
Bienes Intangibles
Instalacin y Montaje
TOTALTOTAL
ACTIVO
ACTIVO
4,920,431,030
5,640,819,408
328,028,800
5,248,459,830
354,763,147
5,995,582,555
0
0
62,500,000
3,600,000
-13,021,000
0
0
62,500,000
3,600,000
-13,021,000
2,420,000
0
55,499,000
5,303,958,830
0
53,079,000
6,048,661,555
116,000,000
116,000,000
1,336,500
410,035,919
-15,399,661
395,972,759
511,972,759
1,470,150
470,068,284
11,560,888
483,099,322
599,099,322
424,334,230
0
-138,596,945
285,737,286
797,710,044
1,120,312,780
-138,596,945
104,047,989
1,085,763,824
1,684,863,146
PASIVO
Obligaciones a Pagar
Prest. Coop
Pasivo Corriente
I.P.S a Pagar
IVA a Pagar
Renta a Pagar
Total Pasivo
TOTAL PASIVO
PATRIMONIO NETO
Capital
Resultados Acumulados
Resultado del ejercicio
Total Patrimonio Neto
Total Pasivo + Patrimonio Neto
Ao 3
Ao 4
Ao 5
6,337,460,605
7,323,569,475
8,780,959,801
398,576,396
6,736,037,001
460,594,883
7,784,164,358
552,253,265
9,333,213,065
0
0
62,500,000
3,600,000
-13,021,000
0
0
62,500,000
3,600,000
-13,021,000
0
0
62,500,000
3,600,000
-13,021,000
0
53,079,000
6,789,116,001
0
53,079,000
7,837,243,358
0
53,079,000
9,386,292,065
116,000,000
116,000,000
116,000,000
2,295,975
528,121,717
14,538,115
544,955,807
660,955,807
2,525,573
610,297,456
19,156,769
631,979,798
747,979,798
2,778,130
731,746,650
28,908,984
763,433,764
879,433,764
1,915,727,722
104,047,989
130,843,035
2,150,618,746
2,811,574,553
2,855,940,092
130,843,035
172,410,922
3,159,194,048
3,907,173,846
4,039,413,647
172,410,922
260,180,858
4,472,005,427
5,351,439,191
Punto de Equilibrio por productos

Millones de guaranies - Costos
Formula a Aplicar
P.E. = (..)/(... .
..)
P.E. = ( )/(
)
PE =
237,225,425
1,498
1,198
yerba mate 250 gramos
791,807
948,901,700
Millones de guaranies - Costos
237,225,425
3,000
2,400
yerba mate 500 gramos
395,376
948,901,700
100.000 200.000
Gs.
P.E. = (..)/(... .
..)
Formula a Aplicar
P.E. = ( )/(
)
PE =
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
90,000.000
80,000,000
70,000,000
60,000,000
50,000,000
Gs.
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
90,000.000
80,000,000
70,000,000
60,000,000
100.000 200.000
P.E. = (..)/(... ...)
guaranies - Costos
Formula a Aplicar
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
30
237,225,425
6,000
yerba mate 1.000 gramos
4,800
197,688
948,901,700
Gs.
Millones de guaranies
PE =
200,000,000
150,000,000
100,000,000
90,000.000
80,000,000
70,000,000
60,000,000
50,000,000
100.000 200.000
P.E. = (..)/(... ...)
PE =
Millones de guaranies -
Formula a Aplicar
4,582,384,532
12,000
9,600
yerba mate 2.000 gramos
1,909,327
18,329,538,128 Gs.
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
90,000.000
80,000,000
70,000,000
60,000,000
50,000,000
200.000
Vendidas
400.000
300
Gastos
Punto de Equilinbrio
Ventas
100.000 200.000
300.000
400.000
500.000
600.000
700.000
Unidades Vendidas
800.000
900.000
1.000.000
Gastos
Ventas
100.000 200.000
300.000
400.000
Gastos
500.000
600.000
700.000
Unidades Vendidas
800.000
900.000
1.000.000
Ventas
100.000 200.000
300.000
400.000
500.000
600.000
700.000
Unidades Vendidas
800.000
900.000
1.000.000
Gastos
Ventas
200.000
Vendidas
400.000
600.000
800.000
1.000.000
1.200.000
1.400.000
1.600.000
1.800.000
2.000.00
0.000
00.000
1.000.000
1.000.000
000
1.000.000
1.800.000
2.000.000 Unidades
Calculo del VAN
Ao
0
Ao
1
Ao
2
Ao
3
Inversin
Flujo de Caja
Flujo de Caja
Flujo de Caja
500,000,000
424,334,230
1,120,312,780
1,915,727,722
Formula a Aplicar para Valor Actual Neto
VAN=-I + _ ^ (( ())/( (1+i)

I=20%
0=
500,000,000
424,334,230
(1+i)1
500,000,000
-
1,120,312,780
(1+i)2
1,915,727,722
(1+i)3
353,611,858
777,994,986
1,108,638,728
500,000,000
5,240,881,245
VAN POSITIVO =
4,740,881,245
Ao 0
Ao 1
Ao 2
Ao 3
170,000,000
22,000,000
171,600,000
193,600,000
30,800,000
662,200,000
693,000,000
39,600,000
767,800,000
807,400,000
91,245,744
15,055,548
7,603,812
3,036,000
303,600
19,800,000
870,000
4,800,000
1,320,000
600,000
1,800,000
0
135,053,434
22,283,817
11,254,453
4,752,000
475,200
25,200,000
1,200,000
6,900,000
1,440,000
1,200,000
1,800,000
6,600,000
183,667,196
30,305,087
15,305,600
5,940,000
594,000
28,800,000
1,200,000
6,900,000
1,440,000
1,200,000
1,800,000
6,600,000
-170,000,000
4,950,000
1,800,000
1,260,000
2,640,000
6,600,000
1,800,000
720,000
166,204,704
27,395,296
7,260,000
1,800,000
1,680,000
2,640,000
6,600,000
1,800,000
720,000
240,658,903
452,341,097
170,000,000
2,078,940,258
8%
9,680,000
1,800,000
1,680,000
2,640,000
6,600,000
1,800,000
720,000
308,671,883
498,728,117
0.082
Ao
4
Ao
5
Flujo de Caja
Flujo de Caja
2,855,940,092
4,039,413,647
2,855,940,092
(1+i)4
4,039,413,647
(1+i)5
1,377,285,924
1,623,349,749
Ao 4
Ao 5
48,400,000
873,400,000
921,800,000
62,920,000
979,000,000
1,041,920,000
236,480,635
39,019,305
19,706,720
7,128,000
712,800
32,400,000
1,200,000
6,900,000
1,440,000
1,200,000
1,800,000
7,920,000
307,056,762
50,664,366
25,588,064
8,316,000
831,600
36,000,000
1,200,000
6,900,000
1,440,000
1,200,000
1,800,000
9,240,000
12,100,000
1,800,000
1,680,000
2,640,000
6,600,000
1,800,000
720,000
383,247,460
538,552,540
14,520,000
1,800,000
1,680,000
2,640,000
6,600,000
1,800,000
720,000
479,996,792
561,923,208
Calculo del TIR

Ao
0
Ao
1
Ao
2
Ao
3
Inversin
Flujo de Caja
Flujo de Caja
Flujo de Caja
500,000,000
424,334,230
1,120,312,780
1,915,727,722
Calculo del TIR por el metodo de Aproximacin
TIR = in - ( ())/( ()(+) )
("im" in)
Busqueda del TIR

RESULTADO a
i=
0=
50%
500,000,000
424,334,230
(1+i)1
500,000,000
-
1,120,312,780
(1+i)2
282,889,487
497,916,791
500,000,000
2,444,504,866
VAN NEGATIVO =
1,944,504,866
1,915,727,722
(1+i)3
567,623,029
RESULTADO b
i=
0=
20%
500,000,000
424,334,230
(1+i)1
1,120,312,780
(1+i)2
1,915,727,722
(1+i)3
500,000,000
-
353,611,858
777,994,986
500,000,000
5,240,881,245
VAN POSITIVO =
4,740,881,245
TIR = 65.70%
1,108,638,728
Ao
4
Ao
5
Flujo de Caja
Flujo de Caja
2,855,940,092
4,039,413,647
2,855,940,092
(1+i)4
4,039,413,647
(1+i)5
564,136,314
531,939,246
2,855,940,092
(1+i)4
4,039,413,647
(1+i)5
(+) )
1,377,285,924
1,623,349,749
Indice de Liquidez
Formula a Aplicar:
(
)/(
)
Ao 1
5,248,459,830
511,972,759
Prueba Acida
Formula a Aplicar:
(
)/( )
Ao 1
5,248,459,830 0
511,972,759
Indice de Rentabilidad
Formula a Aplicar:
10.25
( )/
Ao 1
-138,596,945
4,428,387,927
-0.03
Indice de Endeudamiento
Formula a Aplicar:
Ao 1
10.25
( )/(
)
Ao 1
116,000,000
5,303,958,830
0.02

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
Pago IVA Comisin
IVA Venta
Imprevistos
Patente
Depreciacin
TOTAL
Enero
212,844,800
8,100,000
250,000
100,000
200,000
3,000,000
Febrero
225,689,600
8,100,000
250,000
100,000
200,000
3,000,000
Marzo
212,844,800
8,100,000
250,000
95,000
200,000
1,000,000
Abril
200,000,000
8,100,000
200,000
98,000
200,000
1,000,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
675,000
500,000
90,000
70,000
500,000
1,500,000
150,000
15,000
26,605,600
150,000
60,000
1,357,311
258,463,711
675,000
500,000
90,000
70,000
500,000
1,500,000
150,000
15,000
33,211,200
150,000
60,000
1,357,311
277,914,111
675,000
500,000
90,000
70,000
500,000
1,500,000
120,000
12,000
26,605,600
150,000
60,000
1,357,311
256,425,711
675,000
500,000
90,000
70,000
500,000
1,500,000
120,000
12,000
20,000,000
150,000
60,000
1,357,311
236,928,311
Enero
230,191,651
8,910,000
250,000
110,000
200,000
3,000,000
Febrero
243,036,451
8,910,000
230,000
110,000
200,000
3,000,000
Marzo
230,191,651
8,910,000
250,000
90,000
200,000
1,000,000
Abril
217,346,851
8,910,000
200,000
95,000
200,000
1,000,000
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
Pago IVA Comisin
Imprevistos
Patente
Depreciacin
TOTAL
1,500,000
150,000
15,000
150,000
60,000
1,357,311
250,222,062
1,500,000
150,000
15,000
150,000
60,000
1,357,311
263,046,862
1,500,000
120,000
12,000
150,000
60,000
1,357,311
248,169,062
1,500,000
120,000
12,000
150,000
60,000
1,357,311
235,279,262
Enero
258,620,320
9,801,000
250,000
130,000
230,000
3,000,000
Febrero
271,465,120
9,801,000
260,000
150,000
230,000
3,000,000
Marzo
258,620,320
9,801,000
250,000
120,000
230,000
1,000,000
Abril
245,775,520
9,801,000
220,000
110,000
230,000
1,000,000
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
816,750
550,000
90,000
70,000
500,000
1,600,000
150,000
15,000
160,000
60,000
1,357,311
280,068,541
816,750
550,000
90,000
70,000
500,000
1,600,000
150,000
15,000
160,000
60,000
1,357,311
292,943,341
816,750
550,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
278,025,541
816,750
550,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
265,140,741
Enero
298,861,642
12,481,100
250,000
150,000
235,000
3,000,000
Febrero
311,706,442
12,481,100
250,000
150,000
235,000
3,000,000
Marzo
298,861,642
12,481,100
250,000
150,000
235,000
1,000,000
Abril
286,016,842
12,481,100
200,000
120,000
235,000
1,000,000
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
Pago IVA Comisin
Imprevistos
Patente
Depreciacin
TOTAL

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
Pago IVA Comisin
Imprevistos
Patente
Depreciacin
TOTAL
1,040,091
500,000
90,000
70,000
500,000
1,600,000
150,000
15,000
160,000
60,000
1,357,311
323,617,120
1,040,091
500,000
90,000
70,000
500,000
1,600,000
150,000
15,000
160,000
60,000
1,357,311
336,461,920
1,040,091
500,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
321,584,120
1,040,091
500,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
308,659,320
Enero
358,335,109
13,729,210
250,000
150,000
200,000
3,000,000
Febrero
371,179,909
13,729,210
250,000
150,000
200,000
3,000,000
Marzo
358,335,109
13,729,210
250,000
150,000
200,000
1,000,000
Abril
345,490,309
13,729,210
200,000
120,000
200,000
1,000,000
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,144,100
500,000
100,000
75,000
500,000
1,650,000
150,000
15,000
160,000
60,000
1,357,311
384,722,403
1,144,100
500,000
100,000
75,000
500,000
1,650,000
150,000
15,000
2,196
60,000
1,357,311
397,409,399
1,144,100
500,000
100,000
75,000
500,000
1,650,000
120,000
12,000
160,000
60,000
1,357,311
382,689,403
1,144,100
500,000
100,000
75,000
500,000
1,650,000
120,000
12,000
160,000
60,000
1,357,311
369,764,603

Concepto
Costo de Productos
Salarios
Energa Elctrica
Agua potable
Telfono
Publicidad
Aportes al IPS
Aguinaldo
Asesorias
Internet
Seguro
Alquiler
Pago IVA Comisin
Imprevistos
Patente
Depreciacin
TOTAL
Mayo
187,155,200
8,100,000
190,000
100,000
200,000
1,000,000
Junio
200,000,000
8,100,000
190,000
99,000
200,000
1,000,000
Julio
212,844,800
8,100,000
170,000
100,000
200,000
1,000,000
Agosto
225,689,600
8,100,000
190,000
90,000
200,000
1,000,000
Setiembre
212,844,800
8,100,000
250,000
100,000
200,000
1,000,000
Octubre
225,689,600
8,100,000
250,000
900,000
200,000
1,000,000
Noviembre
212,844,800
8,100,000
300,000
100,000
200,000
3,000,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
1,000,000
1,296,000
675,000
500,000
90,000
70,000
500,000
1,500,000
120,000
12,000
13,394,400
150,000
60,000
1,357,311
217,469,911
675,000
500,000
90,000
70,000
500,000
1,500,000
120,000
12,000
20,000,000
150,000
60,000
1,357,311
236,919,311
675,000
500,000
90,000
70,000
500,000
1,500,000
120,000
12,000
26,605,600
150,000
60,000
1,357,311
256,350,711
675,000
500,000
90,000
70,000
500,000
1,500,000
120,000
12,000
33,211,200
150,000
60,000
1,357,311
275,811,111
675,000
500,000
90,000
70,000
500,000
1,500,000
150,000
15,000
26,605,600
150,000
60,000
1,357,311
256,463,711
675,000
500,000
90,000
70,000
500,000
1,500,000
200,000
20,000
33,211,200
150,000
60,000
1,357,311
276,769,111
675,000
500,000
90,000
70,000
500,000
1,500,000
200,000
20,000
26,605,600
150,000
60,000
1,357,311
258,568,711
Mayo
204,502,051
8,910,000
190,000
80,000
200,000
1,000,000
Junio
217,346,851
8,910,000
190,000
100,000
200,000
1,000,000
Julio
230,191,651
8,910,000
170,000
110,000
200,000
1,000,000
Agosto
243,036,451
8,910,000
190,000
120,000
200,000
1,000,000
Setiembre
230,191,651
8,910,000
250,000
99,000
200,000
1,000,000
Octubre
243,036,451
8,910,000
250,000
120,000
200,000
1,000,000
Noviembre
230,191,651
8,910,000
300,000
125,000
200,000
3,000,000
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
1,000,000
1,425,600
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
742,500
500,000
90,000
70,000
500,000
1,500,000
120,000
12,000
150,000
60,000
1,357,311
222,409,462
1,500,000
120,000
12,000
150,000
60,000
1,357,311
235,274,262
1,500,000
120,000
12,000
150,000
60,000
1,357,311
248,109,062
1,500,000
120,000
12,000
150,000
60,000
1,357,311
260,983,862
1,500,000
150,000
15,000
150,000
60,000
1,357,311
248,211,062
1,500,000
200,000
20,000
150,000
60,000
1,357,311
261,131,862
1,500,000
200,000
20,000
150,000
60,000
1,357,311
250,342,062
Mayo
232,930,720
9,801,000
200,000
120,000
230,000
1,000,000
Junio
245,775,520
9,801,000
200,000
110,000
230,000
1,000,000
Julio
258,620,320
9,801,000
220,000
120,000
230,000
1,000,000
Agosto
271,465,120
9,801,000
230,000
128,000
230,000
1,000,000
Setiembre
258,620,320
9,801,000
250,000
130,000
230,000
1,000,000
Octubre
271,465,120
9,801,000
280,000
122,000
230,000
1,000,000
Noviembre
258,620,320
9,801,000
300,000
135,000
230,000
3,000,000
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
1,100,000
1,568,160
816,750
550,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
252,285,941
816,750
550,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
265,120,741
816,750
550,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
277,995,541
816,750
550,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
290,858,341
816,750
550,000
90,000
70,000
500,000
1,600,000
150,000
15,000
160,000
60,000
1,357,311
278,068,541
816,750
550,000
90,000
70,000
500,000
1,600,000
200,000
20,000
160,000
60,000
1,357,311
290,990,341
816,750
550,000
90,000
70,000
500,000
1,600,000
200,000
20,000
160,000
60,000
1,357,311
280,178,541
Mayo
273,172,042
12,481,100
190,000
120,000
235,000
1,000,000
Junio
286,016,842
12,481,100
190,000
110,000
235,000
1,000,000
Julio
298,861,642
12,481,100
170,000
120,000
235,000
1,000,000
Agosto
311,706,442
12,481,100
190,000
120,000
235,000
1,000,000
Setiembre
298,861,642
12,481,100
250,000
130,000
235,000
1,000,000
Octubre
311,706,442
12,481,100
250,000
150,000
235,000
1,000,000
Noviembre
298,861,642
12,481,100
300,000
150,000
235,000
3,000,000
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,100,000
1,996,976
1,040,091
500,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
295,804,520
1,040,091
500,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
308,639,320
1,040,091
500,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
321,474,120
1,040,091
500,000
90,000
70,000
500,000
1,600,000
120,000
12,000
160,000
60,000
1,357,311
334,338,920
1,040,091
500,000
90,000
70,000
500,000
1,600,000
150,000
15,000
160,000
60,000
1,357,311
321,597,120
1,040,091
500,000
90,000
70,000
500,000
1,600,000
200,000
20,000
160,000
60,000
1,357,311
334,516,920
1,040,091
500,000
90,000
70,000
500,000
1,600,000
200,000
20,000
160,000
60,000
1,357,311
323,722,120
Mayo
332,645,509
13,729,210
190,000
120,000
200,000
1,000,000
Junio
345,490,309
13,729,210
190,000
110,000
200,000
1,000,000
Julio
358,335,109
13,729,210
170,000
120,000
200,000
1,000,000
Agosto
371,179,909
13,729,210
190,000
120,000
200,000
1,000,000
Setiembre
358,335,109
13,729,210
250,000
130,000
200,000
1,000,000
Octubre
371,179,909
13,729,210
250,000
150,000
200,000
1,000,000
Noviembre
358,335,109
13,729,210
300,000
150,000
200,000
3,000,000
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,150,000
2,196,673
1,144,100
500,000
100,000
75,000
500,000
1,650,000
120,000
12,000
160,000
60,000
1,357,311
356,909,803
1,144,100
500,000
100,000
75,000
500,000
1,650,000
120,000
12,000
160,000
60,000
1,357,311
369,744,603
1,144,100
500,000
100,000
75,000
500,000
1,650,000
120,000
12,000
160,000
60,000
1,357,311
382,579,403
1,144,100
500,000
100,000
75,000
500,000
1,650,000
120,000
12,000
160,000
60,000
1,357,311
395,444,203
1,144,100
500,000
100,000
75,000
500,000
1,650,000
150,000
15,000
160,000
60,000
1,357,311
382,702,403
1,144,100
500,000
100,000
75,000
500,000
1,650,000
200,000
20,000
160,000
60,000
1,357,311
395,622,203
1,144,100
500,000
100,000
75,000
500,000
1,650,000
200,000
20,000
160,000
60,000
1,357,311
384,827,403
Diciembre
225,689,600
8,100,000
300,000
120,000
200,000
3,000,000
Total
2,554,137,600
97,200,000
2,790,000
2,002,000
2,400,000
20,000,000
1,000,000
1,296,000
675,000
500,000
90,000
70,000
500,000
1,500,000
200,000
20,000
33,211,200
150,000
60,000
1,357,311
278,039,111
12,000,000
15,552,000
8,100,000
6,000,000
1,080,000
840,000
6,000,000
18,000,000
1,770,000
177,000
319,267,200
1,800,000
720,000
16,287,732
3,086,123,532
Diciembre
243,036,451
8,910,000
300,000
130,000
200,000
3,000,000
Total
2,762,299,812
106,920,000
2,770,000
1,289,000
2,400,000
20,000,000
1,000,000
1,425,600
12,000,000
17,107,200
8,910,000
6,000,000
1,080,000
840,000
6,000,000
742,500
500,000
90,000
70,000
500,000
1,500,000
200,000
20,000
150,000
60,000
1,357,311
263,191,862
18,000,000
1,770,000
177,000
1,800,000
720,000
16,287,732
2,986,370,744
Diciembre
271,465,120
9,801,000
300,000
150,000
230,000
3,000,000
Total
3,103,443,840
117,612,000
2,960,000
1,525,000
2,760,000
20,000,000
1,100,000
1,568,160
816,750
5,500,000
90,000
70,000
500,000
1,600,000
200,000
20,000
160,000
60,000
1,357,311
297,988,341
13,200,000
18,817,920
9,801,000
11,550,000
1,080,000
840,000
6,000,000
19,200,000
1,770,000
177,000
1,920,000
720,000
16,287,732
3,349,664,492
Diciembre
311,706,442
12,481,100
300,000
150,000
235,000
3,000,000
Total
3,586,339,704
149,773,200
2,790,000
1,620,000
2,820,000
20,000,000
1,100,000
1,996,976
13,200,000
23,963,712
1,040,091
500,000
90,000
70,000
500,000
1,600,000
200,000
20,000
160,000
60,000
1,357,311
336,566,920
12,481,092
6,000,000
1,080,000
840,000
6,000,000
19,200,000
1,770,000
177,000
1,920,000
720,000
16,287,732
3,866,982,440
Diciembre
371,179,909
13,729,210
300,000
150,000
200,000
3,000,000
Total
4,300,021,308
164,750,520
2,790,000
1,620,000
2,400,000
20,000,000
1,150,000
2,196,673
13,800,000
26,360,076
13,729,200
6,000,000
1,200,000
900,000
6,000,000
19,800,000
1,770,000
177,000
1,762,196
720,000
16,287,732
4,600,088,032
1,144,100
500,000
100,000
75,000
500,000
1,650,000
200,000
20,000
160,000
60,000
1,357,311
397,672,203

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Planilla de Salarios Ao 1

Total Mensual Gs.

Total Mensual Gs.

Total Mensual Gs.

Total Mensual Gs.

Total Mensual Gs.

Total Anual Gs.

Total Anual Gs.

Total Anual Gs.

Total Anual Gs.

Total Anual Gs.

Total Mensual Gs.

Total Mensual Gs.

Total Mensual Gs.

Total Mensual Gs.

Total Mensual Gs.

6,337,460,605 7,323,569,475 8,780,959,801

Capital Financiero del ao 1

Capital Financiero del ao 2

Capital Financiero del ao 3

Capital Financiero del ao 4

Capital Financiero del ao 5

Costo de Obras Civiles

Muebles y tiles de oficina

Costo del Rodado

IVA s/ gastos de publicacin

4,920,431,030 5,640,819,408 6,337,460,605

3,936,345,600 4,257,157,766 4,782,916,751

Estado de Resultado Proyectado

Balance General Proyectado

Punto de Equilibrio por productos

yerba mate 250 gramos

Millones de guaranies - Costos

yerba mate 500 gramos

P.E. = (..)/(... ...)

yerba mate 1.000 gramos

P.E. = (..)/(... ...)

yerba mate 2.000 gramos

Calculo del VAN

Formula a Aplicar para Valor Actual Neto

VAN=-I + _ ^ (( ())/( (1+i)

Calculo del TIR

Calculo del TIR por el metodo de Aproximacin

TIR = in - ( ())/( ()(+) )

Busqueda del TIR

Capital Financiero del ao 1

Capital Financiero del ao 2

Capital Financiero del ao 3

Capital Financiero del ao 4

Capital Financiero del ao 5

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