Costos Variables por Servicio.

Diseo y quemado en disco de Logos

No.
1
2
3
Total

Materia Prima o
insumo
Disco DVD
Energia Electrica
Mano de obra

Unidad de
medida
unidad
moneda
moneda

Costo Total por

unidad
9.000
9.00 C$
2.520
2.52000 C$
0.070
0.07000 C$
C$
11.590

Cantidad

Costo unitario

1
1
1

C$
C$
C$

Cantidad

Costo unitario

1
1
1
1

C$ 2.52000
C$ 0.94000
C$ 260.00000
C$ 0.07000

Cantidad

Costo unitario

1
1
1
1

C$
C$
C$
C$

Cantidad

Costo unitario

1
1
1
1

C$
C$
C$
C$

Cantidad

Costo unitario

1
1
1
1

C$
C$
C$
C$

Diseo e impresin de Baners

No.
1
2
3
4
Total

Materia Prima o
insumo
Energia Electrica
tinta para impresin
pliego Baners
Mano de obra

Unidad de
medida
moneda
moneda
moneda
moneda

Costo Total por

unidad
C$
2.520
C$
0.940
C$
260.000
C$
0.070
C$
263.530

Creacion e impresin de Brochures

No.
1
2
3
4
Total

Materia Prima o
insumo
Energia Electrica
papel lino
Mano de obra
tinta para impresin

Unidad de
medida
moneda
moenda
moneda
moneda

2.52000
0.68000
0.07000
0.94000

Costo Total por

unidad
C$
2.520
C$
0.680
C$
0.070
C$
0.940
C$
4.210

Creacion e impresin de Afiches

No.
1
2
3
4
Total

Materia Prima o
insumo
Energia Electrica
papel bond
tinta para impresin
Mano de obra

Unidad de
medida
moneda
moneda
moneda
moneda

2.52000
0.47000
0.94000
0.07000

Costo Total por

unidad
C$
2.520
C$
0.470
C$
0.940
C$
0.070
C$
4.000

Toma y edicion de fotografias

No.
1
2
3
4
Total

Materia Prima o
insumo
Energia Electrica
papel fotografico
tinta para impresin
Mano de obra

Unidad de
medida
moneda
moneda
moenda
moneda

2.52000
8.00000
0.94000
0.07000

Costo Total por

unidad
C$
2.520
C$
8.000
C$
0.940
C$
0.070
C$
11.530

Creacion e impresin de carnet en pvc

No.
2
3
3
Total

Materia Prima o
insumo
Energia Electrica
material PVC
tinta para impresin
Mano de obra

Unidad de
medida
moneda
moneda
moenda
moneda

Cantidad

Costo unitario

1
1
1
1

C$
C$
C$
C$

2.52000
4.50000
0.94000
0.07000

Costo Total por

unidad
C$
2.520
C$
4.500
C$
0.940
C$
0.070
C$
8.030

Creacion e impresin de tarjetas de presentacion

No.
1
3
3
4
Total

Materia Prima o
insumo
Energia Electrica
tinta para impresin
Mano de obra
Opalina

Unidad de
medida
moneda
moenda
moneda
moneda

Cantidad

Costo unitario

1
1
1
1

C$
C$
C$
C$

2.52000
0.94000
0.07000
1.00000

Costo Total por

unidad
C$
2.520
C$
0.940
C$
0.070
C$
1.000
C$
4.530

Toma de videos y Edicin de videos

No.
1
2
Total

Materia Prima o
insumo
Energia Electrica
Mano de obra

Unidad de
medida
moneda
moneda

Costo Total por

unidad
2.520
2.52000 C$
0.070
0.07000 C$
C$
2.590

Cantidad

Costo unitario

1
1

C$
C$

Costos Fijos Mensuales

No.

Unidad de
medida
KW/H
m^3
min
monea
moneda
moneda

Rubro
1
2
3
4
5
6

Energia Electrica 35%

Agua Potable
telefono
Arriendo de local
salarios Administrativos
Publicidad y Promocion
Total

Cantidad
**********
**********
**********
**********
**********
**********

Costo
unitario
**********
**********
**********
**********
**********
**********

Costo total
Mensual
C$
1,750.00
C$
500.00
C$
500.00
C$
5,000.00
C$ 17,825.00
C$ 15,600.00
C$ 41,175.00

Proyeccion de ventas mensuales

No.

Descripcin del
producto

Cantidad Anual

Cantidad Mensual

Diseo y
quemado en
disco de Logos

24

60

4440

370

4440

370

3000

250

72

1200

100

2220

185

Diseo e
impresin de
banner
Diseo e
impresin de
afiches
Diseo e
impresin de
brochurs
Diseo e
impresin de
tarjetas de
presentacin
Toma de videos
Edicin de
videos
Toma edicin e
impresin de
fotografas
Diseo e
impresin de
carnets

Proyeccion de ingresos por ventas mensuales

No.

Descripcin
del producto
Diseo y
quemado en
disco de
Logos
Diseo e
impresin de
banner
Diseo e
impresin de
afiches
Diseo e
impresin de
brochurs
Diseo e
impresin de
tarjetas de
presentacin
Toma de
videos
Edicin de
videos
Toma edicin
e impresin
de fotografas
Diseo e
impresin de
carnets

Precio

C$

Ingreso Anual

700.00

C$

16,800.00

C$ 2,679.50

C$

160,770.00

C$

18.03

C$

80,070.96

C$

6.40

C$

28,416.00

C$

2.80

C$

8,400.00

C$ 5,000.00

C$

360,000.00

C$

150.00

C$

180,000.00

C$

134.00

C$

297,480.00

C$1,131,936.96

as mensuales
Cantidad Mensual

C$

C$

C$

C$

C$

C$

C$

C$

costo por unidad

Costo mensual

C$11.59

C$23.18

C$263.53

C$1,317.65

C$4.00

C$1,480.00

C$4.21

C$1,557.70

C$4.53

C$1,132.50

C$2.59

C$15.54

C$11.53

C$1,153.00

8.03

C$1,485.55

Total

C$8,165.12

1,400.00

13,397.50

6,672.58

2,368.00

700.00

30,000.00

15,000.00

24,790.00

C$94,328.08

No.

Cargo

Gerente
Propietario
Contador

Recepcionista

Conserje

No.

Cargo

Diseador

No. De
puestos

Salarios del personal Administrativo

Prestaciones sociales
Salario mensual
Inss
Vacaciones
patronal

C$

6,000.00

C$

900.00

C$

500.00

C$

4,500.00

C$

675.00

C$

375.00

C$

3,000.00

C$

450.00

C$

250.00

1
C$
Totales C$

2,000.00
15,500.00

C$ 300.00
C$ 2,325.00

C$
C$

166.67
1,291.67

Salarios del Personal de Produccion

Prestaciones sociales
No. De
Salario mensual
Inss
puestos
Vacaciones
patronal
3
C$
4,500.00 C$ 675.00 C$
375.00
Totales C$
4,500.00 C$ 675.00 C$
375.00

o
ciones sociales
Aguinaldo

Total Mensual

C$

500.00 C$

7,900.00

C$

375.00 C$

5,925.00

C$

250.00 C$

3,950.00

C$
C$

166.67 C$
1,291.67 C$

2,633.33
20,408.33

n
ciones sociales
Aguinaldo
C$
C$

Total Mensual

375.00 C$
375.00 C$

17,775.00
17,775.00

Gastos de oficina
No. Descripcin del gasto

Gasto Mensual

1 resma de papel tamao carta

2 Talonario de _facturas
3 botiquin de primeros auxilios
4 rellenado de tinta para impresora
Totales

C$
C$
C$
C$
C$

200.00
650.00
1,200.00
1,000.00
3,050.00

Gasto de inversion diferida.

No.

Descripcin del gasto

1 Montaje e Instalaciones
2 Marcas y Patentes
3 Estudios preliminares(EM, ET, EF, EIA)
4 Constitucion de la empresa
Totales

Gasto Total
6,000
15,000
15,000
14,000
50,000

Equipos y maquinaria
No
1
2
3
4

Descripcion
Impresora industrial
Cmara fotogrfica
Computadoras
Camara de video
Totales

Cantidad
2
2
3
1

Precio
C$ 70,000.00
C$ 10,000.00
C$ 55,200.00
C$ 27,000.00

Costo Total
C$ 140,000.00
C$ 20,000.00
C$ 165,600.00
C$ 27,000.00
C$ 352,600.00

Vida Util
10
10
5
5

Valor Residual
C$ 21,000.00
C$ 3,000.00
C$ 24,840.00
C$ 4,050.00
C$ 52,890.00

Equipos de oficina
No
1
2
3
4

Descripcion
Cantidad
Precio
Computadora de escritorio
2
C$ 12,550.00
Impresora
1
C$ 5,020.00
Escritorio
4
C$ 4,000.00
Silla hergonomica
1
C$ 2,000.00
Totales

Costo Total
C$ 25,100.00
C$ 5,020.00
C$ 16,000.00
C$ 2,000.00
C$ 48,120.00

Vida Util Valor Residual

2
C$ 3,765.00
2
C$ 753.00
5
C$ 2,400.00
5
C$ 300.00
C$ 7,218.00

Depreciacion de Maquinaria y Equipos

No
1
2
3
4

Descripcion
Impresora industrial
Cmara fotogrfica
Computadoras
Camara de video

Cantidad
2
2
3
1
Totales

impresora Industrial
Camara Fotografica
computadoras
camara de viseo

Precio
C$ 70,000.00
C$ 10,000.00
C$ 55,200.00
C$ 27,000.00

C$44,800.00
C$6,400.00
C$81,144.00
C$13,230.00
C$145,574.00

Costo Total
C$ 140,000.00
C$ 20,000.00
C$ 165,600.00
C$ 27,000.00
C$ 352,600.00

Vida Util
10
10
5
5

Valor Residual
C$ 21,000.00
C$ 3,000.00
C$ 24,840.00
C$ 4,050.00
C$ 52,890.00

Depreciacion Anual
C$ 11,900.00
C$ 1,700.00
C$ 28,152.00
C$ 4,590.00
C$ 46,342.00

Depreciacion Mensual
C$ 991.67
C$ 141.67
C$ 2,346.00
C$ 382.50
C$ 3,861.83

Depreciacion Equipos de Oficina

No
1
2
3
4

Descripcion
Computadora de escritorio
Impresora
Escritorio
Sillas giratorias
Totales

Cantidad
2
1
4
1

computadora de escritorio
impresora
escritotio
sillas giratorias

Precio
C$ 12,550.00
C$ 5,020.00
C$ 4,000.00
C$ 2,000.00

C$12,299.00
C$2,459.80
C$7,840.00
C$980.00
C$23,578.80

Costo Total
C$ 25,100.00
C$ 5,020.00
C$ 16,000.00
C$ 2,000.00
C$ 48,120.00

Vida Util
5
5
5
5

Valor Residual
C$ 3,765.00
C$ 753.00
C$ 2,400.00
C$ 300.00
C$ 7,218.00

Depreciacion Anual
C$ 4,267.00
C$ 853.40
C$ 2,720.00
C$ 340.00
C$ 8,180.40

Depreciacion Mensual
C$ 355.58
C$ 71.12
C$ 226.67
C$ 28.33
C$ 681.70

No.

Rubro
Inversion en Activos Fisicos
Equipos y maquinaria
Mobiliario y Equipos de Oficina
Total de Inversion en Activos Fijos
II
Inversion Diferida
Montaje e Instalaciones
Marcas y Patentes
Estudios preliminares(EM, ET, EF, EIA)
Constitucion de la empresa
Total de Inversion Diferida
III
Capital de Trabajo
1
Materia Prima e insumos
2
Mano de Obra
2
Costos Fijos
Total de Capital de Trabajo
Total de Inversion Inicial

Monto

C$352,600.00
C$48,120.00
C$400,720.00
C$6,000.00
C$15,000.00
C$15,000.00
C$14,000.00
C$50,000.00
C$8,165.12
C$17,775.00
C$41,175.00
C$67,115.12
C$517,835.12

No.
1
2

Concepto
Financiamiento Requerido
Aporte de socios
Totales

Porcentaje
40%
60%
100%

Monto
C$
207,134.05
C$
310,701.07
C$
517,835.12

Concepto / Ao
Costos Totales
Costos Fijos
Costos
Variables
Totales
Ingresos(Ventas)

Ao 1
C$592,081.44
C$494,100.00

Ao 2
C$592,081.44
C$494,100.00

Ao 3
C$592,081.44
C$494,100.00

C$97,981.44

C$97,981.44

C$97,981.44

Punto de Equilibrio

C$540,922.74

C$1,131,936.96 C$1,131,936.96 C$1,131,936.96

C$540,922.74

C$540,922.74

TABLA DE AMORTIZACION
36 periodos, con una tasa de inters 1.17% mensual atraves de cuota fija
1.170% tasa de inters mensual
Numero de periodos = 36
periodos
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

inicial
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$

inters
207,134.05
202,474.14
197,759.71
192,990.13
188,164.73
183,282.89
178,343.92
173,347.17
168,291.96
163,177.60
158,003.40
152,768.66
147,472.68
142,114.73
136,694.10
131,210.05
125,661.83
120,048.70
114,369.89
108,624.64
102,812.18
96,931.70
90,982.43
84,963.55
78,874.24
72,713.70
66,481.07
60,175.52
53,796.20
47,342.24
40,812.77
34,206.91
27,523.75
20,762.40
13,921.95
7,001.46

C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$

2,423.47
2,368.95
2,313.79
2,257.98
2,201.53
2,144.41
2,086.62
2,028.16
1,969.02
1,909.18
1,848.64
1,787.39
1,725.43
1,662.74
1,599.32
1,535.16
1,470.24
1,404.57
1,338.13
1,270.91
1,202.90
1,134.10
1,064.49
994.07
922.83
850.75
777.83
704.05
629.42
553.90
477.51
400.22
322.03
242.92
162.89
81.92

amort
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$

4,659.91
4,714.43
4,769.59
4,825.39
4,881.85
4,938.97
4,996.75
5,055.21
5,114.36
5,174.20
5,234.74
5,295.98
5,357.95
5,420.63
5,484.05
5,548.22
5,613.13
5,678.81
5,745.25
5,812.47
5,880.47
5,949.27
6,018.88
6,089.30
6,160.55
6,232.63
6,305.55
6,379.32
6,453.96
6,529.47
6,605.87
6,683.15
6,761.35
6,840.46
6,920.49
7,001.46

ON

nsual atraves de cuota fija

monto

cuota
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$
C$

7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38
7,083.38

C$

207,134.05

final
C$207,134.05
C$
202,474.14
C$
197,759.71
C$
192,990.13
C$
188,164.73
C$
183,282.89
C$
178,343.92
C$
173,347.17
C$
168,291.96
C$
163,177.60
C$
158,003.40
C$
152,768.66
C$
147,472.68
C$
142,114.73
C$
136,694.10
C$
131,210.05
C$
125,661.83
C$
120,048.70
C$
114,369.89
C$
108,624.64
C$
102,812.18
C$
96,931.70
C$
90,982.43
C$
84,963.55
C$
78,874.24
C$
72,713.70
C$
66,481.07
C$
60,175.52
C$
53,796.20
C$
47,342.24
C$
40,812.77
C$
34,206.91
C$
27,523.75
C$
20,762.40
C$
13,921.95
C$
7,001.46
C$
0.00

Mes 1
Saldo inicial
Entradas
Inversin inicial
Ventas de contado
Total disponible
Salidas
Amortizacin de la deuda
Intereses
Equipos y maquinarias
Equipos y mobiliarios de oficina
Renta de Local
Materia Prima e Insumos
Salarios del personal de Produccin
Activos Diferidos
Servicios Publicos
Publicidad y promocin
Gastos de Oficina
Salarios Administrativos (incluye prestaciones sociales)
Total salidas
Saldo al final del perodo

Mes 2
C$81,611.37

Mes 3
C$96,107.62

C$517,835.12
C$94,328.08
C$612,163.20

C$94,328.08
C$175,939.45

C$94,328.08
C$190,435.70

C$4,659.91
C$2,423.47
C$352,600.00
C$48,120.00
C$5,000.00
C$8,165.12
C$17,775.00
C$50,000.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$530,551.83
C$81,611.37

C$4,714.43
C$2,368.95
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$96,107.62

C$4,769.59
C$2,313.79
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$110,603.87

Mes 4
C$110,603.87

Mes 5
C$125,100.12

Mes 6
C$139,596.38

Mes 7
C$154,092.63

Mes 8
C$168,588.88

Mes 9
C$183,085.13

C$94,328.08
C$204,931.95

C$94,328.08
C$219,428.20

C$94,328.08
C$233,924.46

C$94,328.08
C$248,420.71

C$94,328.08
C$262,916.96

C$94,328.08
C$277,413.21

C$4,825.39
C$2,257.98
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$125,100.12

C$4,881.85
C$2,201.53
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$139,596.38

C$4,938.97
C$2,144.41
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$154,092.63

C$4,996.75
C$2,086.62
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$168,588.88

C$5,055.21
C$2,028.16
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$183,085.13

C$5,114.36
C$1,969.02
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$197,581.38

Mes 10
C$197,581.38

Mes 11
C$212,077.63

Mes 12
C$226,573.88

Mes 13
C$241,070.13

Mes 14
C$255,566.38

Mes 15
C$270,062.64

C$94,328.08
C$291,909.46

C$94,328.08
C$306,405.71

C$94,328.08
C$320,901.96

C$94,328.08
C$335,398.21

C$94,328.08
C$349,894.46

C$94,328.08
C$364,390.72

C$5,174.20
C$1,909.18
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$212,077.63

C$5,234.74
C$1,848.64
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$226,573.88

C$5,295.98
C$1,787.39
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$241,070.13

C$5,357.95
C$1,725.43
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$255,566.38

C$5,420.63
C$1,662.74
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$270,062.64

C$5,484.05
C$1,599.32
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$284,558.89

Mes 16
C$284,558.89

Mes 17
C$299,055.14

Mes 18
C$313,551.39

Mes 19
C$328,047.64

Mes 20
C$342,543.89

Mes 21
C$357,040.14

C$94,328.08
C$378,886.97

C$94,328.08
C$393,383.22

C$94,328.08
C$407,879.47

C$94,328.08
C$422,375.72

C$94,328.08
C$436,871.97

C$94,328.08
C$451,368.22

C$5,548.22
C$1,535.16
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$299,055.14

C$5,613.13
C$1,470.24
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$313,551.39

C$5,678.81
C$1,404.57
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$328,047.64

C$5,745.25
C$1,338.13
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$342,543.89

C$5,812.47
C$1,270.91
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$357,040.14

C$5,880.47
C$1,202.90
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$371,536.39

Mes 22
C$371,536.39

Mes 23
C$386,032.64

Mes 24
C$400,528.89

Mes 25
C$415,025.15

Mes 26
C$429,521.40

Mes 27
C$444,017.65

C$94,328.08
C$465,864.47

C$94,328.08
C$480,360.72

C$94,328.08
C$494,856.97

C$94,328.08
C$509,353.23

C$94,328.08
C$523,849.48

C$94,328.08
C$538,345.73

C$5,949.27
C$1,134.10
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$386,032.64

C$6,018.88
C$1,064.49
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$400,528.89

C$6,089.30
C$994.07
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$415,025.15

C$6,160.55
C$922.83
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$429,521.40

C$6,232.63
C$850.75
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$444,017.65

C$6,305.55
C$777.83
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$458,513.90

Mes 28
C$458,513.90

Mes 29
C$473,010.15

Mes 30
C$487,506.40

Mes 31
C$502,002.65

Mes 32
C$516,498.90

Mes 33
C$530,995.15

C$94,328.08
C$552,841.98

C$94,328.08
C$567,338.23

C$94,328.08
C$581,834.48

C$94,328.08
C$596,330.73

C$94,328.08
C$610,826.98

C$94,328.08
C$625,323.23

C$6,379.32
C$704.05
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$473,010.15

C$6,453.96
C$629.42
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$487,506.40

C$6,529.47
C$553.90
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$502,002.65

C$6,605.87
C$477.51
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$516,498.90

C$6,683.15
C$400.22
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$530,995.15

C$6,761.35
C$322.03
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$545,491.41

Mes 34
C$545,491.41

Mes 35
C$559,987.66

Mes 36
C$574,483.91

Mes 37
C$588,980.16

C$94,328.08
C$639,819.49

C$94,328.08
C$654,315.74

C$94,328.08
C$668,811.99

C$94,328.08
C$683,308.24

C$6,840.46
C$242.92
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$559,987.66

C$6,920.49
C$162.89
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$574,483.91

C$7,001.46
C$81.92
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$588,980.16

C$7,001.46
C$81.92
C$0.00
C$0.00
C$5,000.00
C$8,165.12
C$17,775.00
C$0.00
C$2,750.00
C$15,600.00
C$3,050.00
C$20,408.33
C$79,831.83
C$603,476.41

Ventas de contado
Ventas netas
Compras y Gastos de Fabricacin
Compra de Materia Prima e insumos
Total de Compras y Gastos de Fabricacion
Utilidad Bruta
Gastos de Operacin
Salarios de Produccin
Servicios Pblicos
Total de Gastos de Operacin
Gastos Administrativos
Salarios de Administracin
Arriendo de Local
Publicidad y Promocin
Gastos de Oficina
Amortizacin de la deuda
Intereses
Depresiacion de Equipos de Oficina
Depresiacion de Maquinaria y Equipo
Total de gastos Administrativos
Utilidad antes de impuestos (30%)
Impuestos (30%)
Utilidad / Prdida neta
Utilidad acumulada
Impuestos acumulados

Mes 1
C$94,328.08
C$94,328.08

Mes 2
C$94,328.08
C$94,328.08

Mes 3
C$94,328.08
C$94,328.08

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$4,659.91
C$2,423.47
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$4,714.43
C$2,368.95
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$4,769.59
C$2,313.79
C$681.70
C$3,861.83
C$55,685.24

C$9,952.72
C$2,985.82
C$6,966.90
C$6,966.90
C$2,985.82

C$9,952.72
C$2,985.82
C$6,966.90
C$13,933.80
C$5,971.63

C$9,952.72
C$2,985.82
C$6,966.90
C$20,900.71
C$8,957.45

Mes 4
C$94,328.08
C$94,328.08

Mes 5
C$94,328.08
C$94,328.08

Mes 6
C$94,328.08
C$94,328.08

Mes 7
C$94,328.08
C$94,328.08

Mes 8
C$94,328.08
C$94,328.08

Mes 9
C$94,328.08
C$94,328.08

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$4,825.39
C$2,257.98
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$4,881.85
C$2,201.53
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$4,938.97
C$2,144.41
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$4,996.75
C$2,086.62
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,055.21
C$2,028.16
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,114.36
C$1,969.02
C$681.70
C$3,861.83
C$55,685.24

C$9,952.72
C$2,985.82
C$6,966.90
C$27,867.61
C$11,943.26

C$9,952.72
C$2,985.82
C$6,966.90
C$34,834.51
C$14,929.08

C$9,952.72
C$2,985.82
C$6,966.90
C$41,801.41
C$17,914.89

C$9,952.72
C$2,985.82
C$6,966.90
C$48,768.32
C$20,900.71

C$9,952.72
C$2,985.82
C$6,966.90
C$55,735.22
C$23,886.52

C$9,952.72
C$2,985.82
C$6,966.90
C$62,702.12
C$26,872.34

Mes 10
C$94,328.08
C$94,328.08

Mes 11
C$94,328.08
C$94,328.08

Mes 12
C$94,328.08
C$94,328.08

Mes 13
C$94,328.08
C$94,328.08

Mes 14
C$94,328.08
C$94,328.08

Mes 15
C$94,328.08
C$94,328.08

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,174.20
C$1,909.18
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,234.74
C$1,848.64
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,295.98
C$1,787.39
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,357.95
C$1,725.43
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,420.63
C$1,662.74
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,484.05
C$1,599.32
C$681.70
C$3,861.83
C$55,685.24

C$9,952.72
C$2,985.82
C$6,966.90
C$69,669.02
C$29,858.15

C$9,952.72
C$2,985.82
C$6,966.90
C$76,635.93
C$32,843.97

C$9,952.72
C$2,985.82
C$6,966.90
C$83,602.83
C$35,829.78

C$9,952.72
C$2,985.82
C$6,966.90
C$90,569.73
C$38,815.60

C$9,952.72
C$2,985.82
C$6,966.90
C$97,536.63
C$41,801.41

C$9,952.72
C$2,985.82
C$6,966.90
C$104,503.54
C$44,787.23

Mes 16
C$94,328.08
C$94,328.08

Mes 17
C$94,328.08
C$94,328.08

Mes 18
C$94,328.08
C$94,328.08

Mes 19
C$94,328.08
C$94,328.08

Mes 20
C$94,328.08
C$94,328.08

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,548.22
C$1,535.16
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,613.13
C$1,470.24
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,678.81
C$1,404.57
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,745.25
C$1,338.13
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,812.47
C$1,270.91
C$681.70
C$3,861.83
C$55,685.24

C$9,952.72
C$2,985.82
C$6,966.90
C$111,470.44
C$47,773.05

C$9,952.72
C$2,985.82
C$6,966.90
C$118,437.34
C$50,758.86

C$9,952.72
C$2,985.82
C$6,966.90
C$125,404.24
C$53,744.68

C$9,952.72
C$2,985.82
C$6,966.90
C$132,371.15
C$56,730.49

C$9,952.72
C$2,985.82
C$6,966.90
C$139,338.05
C$59,716.31

Mes 21
C$94,328.08
C$94,328.08

Mes 22
C$94,328.08
C$94,328.08

Mes 23
C$94,328.08
C$94,328.08

Mes 24
C$94,328.08
C$94,328.08

Mes 25
C$94,328.08
C$94,328.08

Mes 26
C$94,328.08
C$94,328.08

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,880.47
C$1,202.90
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$5,949.27
C$1,134.10
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,018.88
C$1,064.49
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,089.30
C$994.07
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,160.55
C$922.83
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,232.63
C$850.75
C$681.70
C$3,861.83
C$55,685.24

C$9,952.72
C$2,985.82
C$6,966.90
C$146,304.95
C$62,702.12

C$9,952.72
C$2,985.82
C$6,966.90
C$153,271.85
C$65,687.94

C$9,952.72
C$2,985.82
C$6,966.90
C$160,238.76
C$68,673.75

C$9,952.72
C$2,985.82
C$6,966.90
C$167,205.66
C$71,659.57

C$9,952.72
C$2,985.82
C$6,966.90
C$174,172.56
C$74,645.38

C$9,952.72
C$2,985.82
C$6,966.90
C$181,139.46
C$77,631.20

Mes 27
C$94,328.08
C$94,328.08

Mes 28
C$94,328.08
C$94,328.08

Mes 29
C$94,328.08
C$94,328.08

Mes 30
C$94,328.08
C$94,328.08

Mes 31
C$94,328.08
C$94,328.08

Mes 32
C$94,328.08
C$94,328.08

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,305.55
C$777.83
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,379.32
C$704.05
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,453.96
C$629.42
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,529.47
C$553.90
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,605.87
C$477.51
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,683.15
C$400.22
C$681.70
C$3,861.83
C$55,685.24

C$9,952.72
C$2,985.82
C$6,966.90
C$188,106.37
C$80,617.01

C$9,952.72
C$2,985.82
C$6,966.90
C$195,073.27
C$83,602.83

C$9,952.72
C$2,985.82
C$6,966.90
C$202,040.17
C$86,588.64

C$9,952.72
C$2,985.82
C$6,966.90
C$209,007.07
C$89,574.46

C$9,952.72
C$2,985.82
C$6,966.90
C$215,973.97
C$92,560.27

C$9,952.72
C$2,985.82
C$6,966.90
C$222,940.88
C$95,546.09

Mes 33
C$94,328.08
C$94,328.08

Mes 34
C$94,328.08
C$94,328.08

Mes 35
C$94,328.08
C$94,328.08

Mes 36
C$94,328.08
C$94,328.08

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$8,165.12
C$8,165.12
C$86,162.96

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$17,775.00
C$2,750.00
C$20,525.00

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,761.35
C$322.03
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,840.46
C$242.92
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$6,920.49
C$162.89
C$681.70
C$3,861.83
C$55,685.24

C$20,408.33
C$5,000.00
C$15,600.00
C$3,050.00
C$7,001.46
C$81.92
C$681.70
C$3,861.83
C$55,685.24

C$9,952.72
C$2,985.82
C$6,966.90
C$229,907.78
C$98,531.91

C$9,952.72
C$2,985.82
C$6,966.90
C$236,874.68
C$101,517.72

C$9,952.72
C$2,985.82
C$6,966.90
C$243,841.58
C$104,503.54

C$9,952.72
C$2,985.82
C$6,966.90
C$250,808.49
C$107,489.35

Balance de Apertura

Mes 1

Mes 2

ACTIVO
Circulante
Caja y bancos
Inventario de materia Prima
Total de Activo Circulante

C$517,835.12
C$0.00
C$517,835.12

C$81,611.37
C$0.00
C$81,611.37

C$96,107.62
C$0.00
C$96,107.62

Activo Fijo
Maquinaria y equipo
Mobiliario y Equipo de oficina
Depresiacion de Mobiliario y equipo de oficina
Depresiacion Maquinaria y equipo
Total de Activo Fijo

C$0.00
C$0.00
C$0.00
C$0.00
C$0.00

C$352,600.00
C$48,120.00
C$681.70
C$3,861.83
C$396,176.47

C$348,738.17
C$47,438.30
C$681.70
C$3,861.83
C$391,632.93

Activo Diferido
Total de Activos Diferidos
Total de Activos

C$0.00
C$0.00
C$517,835.12

C$50,000.00
C$50,000.00
C$572,981.10

C$50,000.00
C$50,000.00
C$628,571.08

PASIVO
Proveedores
Impuestos por Pagar
Prestamos por Pagar
Total de Pasivos

C$0.00
C$0.00
C$207,134.05
C$207,134.05

C$0.00
C$2,985.82
C$202,474.14
C$205,459.96

C$0.00
C$5,971.63
C$197,759.71
C$203,731.34

CAPITAL CONTABLE
Capital social
Utilidades retenidas/Acumuladas
Total capital contable

C$310,701.07
C$0.00
C$310,701.07

C$360,554.24
C$6,966.90
C$367,521.14

C$410,905.93
C$13,933.80
C$424,839.74

TOTAL PASIVO + CAPITAL

C$517,835.12

C$572,981.10

C$628,571.08

C$0.00

C$0.00

Mes 3

Mes 4

Mes 5

Mes 6

Mes 7

Mes 8

C$110,603.87
C$0.00
C$110,603.87

C$125,100.12
C$0.00
C$125,100.12

C$139,596.38
C$0.00
C$139,596.38

C$154,092.63
C$0.00
C$154,092.63

C$168,588.88
C$0.00
C$168,588.88

C$183,085.13
C$0.00
C$183,085.13

C$344,876.33
C$46,756.60
C$681.70
C$3,861.83
C$387,089.40

C$341,014.50
C$46,074.90
C$681.70
C$3,861.83
C$382,545.87

C$337,152.67
C$45,393.20
C$681.70
C$3,861.83
C$378,002.33

C$333,290.83
C$44,711.50
C$681.70
C$3,861.83
C$373,458.80

C$329,429.00
C$44,029.80
C$681.70
C$3,861.83
C$368,915.27

C$325,567.17
C$43,348.10
C$681.70
C$3,861.83
C$364,371.73

C$50,000.00
C$50,000.00
C$684,609.43

C$50,000.00
C$50,000.00
C$741,100.53

C$50,000.00
C$50,000.00
C$798,048.80

C$50,000.00
C$50,000.00
C$855,458.73

C$50,000.00
C$50,000.00
C$913,334.83

C$50,000.00
C$50,000.00
C$597,456.86

C$0.00
C$8,957.45
C$192,990.13
C$201,947.57

C$0.00
C$11,943.26
C$188,164.73
C$200,108.00

C$0.00
C$14,929.08
C$183,282.89
C$198,211.96

C$0.00
C$17,914.89
C$178,343.92
C$196,258.81

C$0.00
C$20,900.71
C$173,347.17
C$194,247.88

C$0.00
C$23,886.52
C$168,291.96
C$192,178.48

C$461,761.15
C$20,900.71
C$482,661.86

C$513,124.92
C$27,867.61
C$540,992.53

C$565,002.32
C$34,834.51
C$599,836.83

C$617,398.50
C$41,801.41
C$659,199.92

C$670,318.64
C$48,768.32
C$719,086.96

C$723,767.98
C$55,735.22
C$779,503.20

C$684,609.43

C$741,100.53

C$798,048.80

C$855,458.73

C$913,334.83

C$971,681.68

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00

-C$374,224.82

Mes 9

Mes 10

Mes 11

Mes 12

Mes 13

Mes 14

C$197,581.38
C$0.00
C$197,581.38

C$212,077.63
C$0.00
C$212,077.63

C$226,573.88
C$0.00
C$226,573.88

C$241,070.13
C$0.00
C$241,070.13

C$255,566.38
C$0.00
C$255,566.38

C$270,062.64
C$0.00
C$270,062.64

C$321,705.33
C$42,666.40
C$681.70
C$3,861.83
C$359,828.20

C$317,843.50
C$41,984.70
C$681.70
C$3,861.83
C$355,284.67

C$313,981.67
C$41,303.00
C$681.70
C$3,861.83
C$350,741.13

C$310,119.83
C$40,621.30
C$681.70
C$3,861.83
C$346,197.60

C$306,258.00
C$39,939.60
C$681.70
C$3,861.83
C$341,654.07

C$302,396.17
C$39,257.90
C$681.70
C$3,861.83
C$337,110.53

C$50,000.00
C$50,000.00
C$1,030,503.88

C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$1,089,806.07 C$1,149,592.96 C$1,209,869.29 C$1,270,639.87 C$1,331,909.50

C$0.00
C$26,872.34
C$163,177.60
C$190,049.93

C$0.00
C$29,858.15
C$158,003.40
C$187,861.55

C$0.00
C$32,843.97
C$152,768.66
C$185,612.63

C$0.00
C$35,829.78
C$147,472.68
C$183,302.46

C$777,751.82
C$62,702.12
C$840,453.94

C$832,275.49
C$69,669.02
C$901,944.52

C$887,344.40
C$76,635.93
C$963,980.33

C$942,964.00
C$999,139.80
C$1,055,877.35
C$83,602.83
C$90,569.73
C$97,536.63
C$1,026,566.83 C$1,089,709.53 C$1,153,413.99

C$1,030,503.88

C$1,089,806.07 C$1,149,592.96 C$1,209,869.29 C$1,270,639.87 C$1,331,909.50

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00
C$38,815.60
C$142,114.73
C$180,930.33

C$0.00

C$0.00
C$41,801.41
C$136,694.10
C$178,495.52

C$0.00

Mes 15

Mes 16

Mes 17

Mes 18

Mes 19

Mes 20

C$284,558.89
C$0.00
C$284,558.89

C$299,055.14
C$0.00
C$299,055.14

C$313,551.39
C$0.00
C$313,551.39

C$328,047.64
C$0.00
C$328,047.64

C$342,543.89
C$0.00
C$342,543.89

C$357,040.14
C$0.00
C$357,040.14

C$298,534.33
C$38,576.20
C$681.70
C$3,861.83
C$332,567.00

C$294,672.50
C$37,894.50
C$681.70
C$3,861.83
C$328,023.47

C$290,810.67
C$37,212.80
C$681.70
C$3,861.83
C$323,479.93

C$286,948.83
C$36,531.10
C$681.70
C$3,861.83
C$318,936.40

C$283,087.00
C$35,849.40
C$681.70
C$3,861.83
C$314,392.87

C$279,225.17
C$35,167.70
C$681.70
C$3,861.83
C$309,849.33

C$50,000.00
C$50,000.00
C$1,393,683.10

C$50,000.00
C$50,000.00
C$1,455,965.57

C$50,000.00
C$50,000.00
C$1,518,761.92

C$50,000.00
C$50,000.00
C$1,582,077.16

C$50,000.00
C$50,000.00
C$1,645,916.36

C$50,000.00
C$50,000.00
C$1,710,284.67

C$0.00
C$44,787.23
C$131,210.05
C$175,997.28

C$0.00
C$47,773.05
C$125,661.83
C$173,434.87

C$0.00
C$50,758.86
C$120,048.70
C$170,807.56

C$0.00
C$53,744.68
C$114,369.89
C$168,114.57

C$0.00
C$56,730.49
C$108,624.64
C$165,355.13

C$0.00
C$59,716.31
C$102,812.18
C$162,528.48

C$1,113,182.28
C$104,503.54
C$1,217,685.82

C$1,171,060.26
C$111,470.44
C$1,282,530.70

C$1,229,517.02
C$118,437.34
C$1,347,954.36

C$1,288,558.35
C$125,404.24
C$1,413,962.60

C$1,348,190.08
C$132,371.15
C$1,480,561.23

C$1,408,418.14
C$139,338.05
C$1,547,756.19

C$1,393,683.09

C$1,455,965.57

C$1,518,761.92

C$1,582,077.16

C$1,645,916.36

C$1,710,284.67

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00

Mes 21

Mes 22

Mes 23

Mes 24

Mes 25

C$371,536.39
C$0.00
C$371,536.39

C$386,032.64
C$0.00
C$386,032.64

C$400,528.89
C$0.00
C$400,528.89

C$415,025.15
C$0.00
C$415,025.15

C$429,521.40
C$0.00
C$429,521.40

C$275,363.33
C$34,486.00
C$681.70
C$3,861.83
C$305,305.80

C$271,501.50
C$33,804.30
C$681.70
C$3,861.83
C$300,762.27

C$267,639.67
C$33,122.60
C$681.70
C$3,861.83
C$296,218.73

C$263,777.83
C$32,440.90
C$681.70
C$3,861.83
C$291,675.20

C$259,916.00
C$31,759.20
C$681.70
C$3,861.83
C$287,131.67

C$50,000.00
C$50,000.00
C$1,775,187.25

C$50,000.00
C$50,000.00
C$1,840,629.34

C$50,000.00
C$50,000.00
C$50,000.00
C$50,000.00
C$1,906,616.21 C$1,973,153.18

C$50,000.00
C$50,000.00
C$2,040,245.64

C$0.00
C$62,702.12
C$96,931.70
C$159,633.82

C$0.00
C$65,687.94
C$90,982.43
C$156,670.36

C$0.00
C$68,673.75
C$84,963.55
C$153,637.30

C$0.00
C$74,645.38
C$72,713.70
C$147,359.08

C$1,469,248.48
C$146,304.95
C$1,615,553.43

C$1,530,687.12
C$153,271.85
C$1,683,958.98

C$1,592,740.15 C$1,655,413.70
C$160,238.76
C$167,205.66
C$1,752,978.91 C$1,822,619.36

C$1,718,714.00
C$174,172.56
C$1,892,886.56

C$1,775,187.26

C$1,840,629.34

C$1,906,616.21 C$1,973,153.17

C$2,040,245.64

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00
C$71,659.57
C$78,874.24
C$150,533.81

C$0.00

Mes 26

Mes 27

Mes 28

Mes 29

Mes 30

Mes 31

C$444,017.65
C$0.00
C$444,017.65

C$458,513.90
C$0.00
C$458,513.90

C$473,010.15
C$0.00
C$473,010.15

C$487,506.40
C$0.00
C$487,506.40

C$502,002.65
C$0.00
C$502,002.65

C$516,498.90
C$0.00
C$516,498.90

C$256,054.17
C$31,077.50
C$681.70
C$3,861.83
C$282,588.13

C$252,192.33
C$30,395.80
C$681.70
C$3,861.83
C$278,044.60

C$248,330.50
C$29,714.10
C$681.70
C$3,861.83
C$273,501.07

C$244,468.67
C$29,032.40
C$681.70
C$3,861.83
C$268,957.53

C$240,606.83
C$28,350.70
C$681.70
C$3,861.83
C$264,414.00

C$236,745.00
C$27,669.00
C$681.70
C$3,861.83
C$259,870.47

C$50,000.00
C$50,000.00
C$2,107,899.02

C$50,000.00
C$50,000.00
C$2,176,118.83

C$50,000.00
C$50,000.00
C$2,244,910.58

C$50,000.00
C$50,000.00
C$2,314,279.86

C$50,000.00
C$50,000.00
C$2,384,232.36

C$50,000.00
C$50,000.00
C$2,454,773.75

C$0.00
C$77,631.20
C$66,481.07
C$144,112.27

C$0.00
C$80,617.01
C$60,175.52
C$140,792.54

C$0.00
C$83,602.83
C$53,796.20
C$137,399.03

C$0.00
C$86,588.64
C$47,342.24
C$133,930.89

C$0.00
C$89,574.46
C$40,812.77
C$130,387.23

C$0.00
C$92,560.27
C$34,206.91
C$126,767.18

C$1,782,647.29
C$181,139.46
C$1,963,786.75

C$1,847,219.92
C$188,106.37
C$2,035,326.29

C$1,912,438.28
C$195,073.27
C$2,107,511.55

C$1,978,308.81
C$202,040.17
C$2,180,348.98

C$2,044,838.06
C$209,007.07
C$2,253,845.13

C$2,112,032.59
C$215,973.97
C$2,328,006.57

C$2,107,899.03

C$2,176,118.83

C$2,244,910.58

C$2,314,279.87

C$2,384,232.37

C$2,454,773.75

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00

Mes 32

Mes 33

Mes 34

Mes 35

Mes 36

C$530,995.15
C$0.00
C$530,995.15

C$545,491.41
C$0.00
C$545,491.41

C$559,987.66
C$0.00
C$559,987.66

C$574,483.91
C$0.00
C$574,483.91

C$588,980.16
C$0.00
C$588,980.16

C$232,883.17
C$26,987.30
C$681.70
C$3,861.83
C$255,326.93

C$229,021.33
C$26,305.60
C$681.70
C$3,861.83
C$250,783.40

C$225,159.50
C$25,623.90
C$681.70
C$3,861.83
C$246,239.87

C$221,297.67
C$24,942.20
C$681.70
C$3,861.83
C$241,696.33

C$217,435.83
C$24,260.50
C$681.70
C$3,861.83
C$237,152.80

C$50,000.00
C$50,000.00
C$2,525,909.80

C$50,000.00
C$50,000.00
C$2,597,646.31

C$50,000.00
C$50,000.00
C$2,669,989.17

C$50,000.00
C$50,000.00
C$2,742,944.30

C$50,000.00
C$50,000.00
C$2,816,517.70

C$0.00
C$95,546.09
C$27,523.75
C$123,069.84

C$0.00
C$98,531.91
C$20,762.40
C$119,294.31

C$0.00
C$101,517.72
C$13,921.95
C$115,439.67

C$0.00
C$104,503.54
C$7,001.46
C$111,504.99

C$0.00
C$107,489.35
C$0.00
C$107,489.35

C$2,179,899.08
C$222,940.88
C$2,402,839.96

C$2,248,444.22
C$229,907.78
C$2,478,352.00

C$2,317,674.82
C$236,874.68
C$2,554,549.50

C$2,387,597.72
C$243,841.58
C$2,631,439.31

C$2,458,219.86
C$250,808.49
C$2,709,028.35

C$2,525,909.80

C$2,597,646.31

C$2,669,989.17

C$2,742,944.30

C$2,816,517.70

C$0.00

C$0.00

C$0.00

C$0.00

C$0.00

Razon del Circulate

Mes 12
Razon de Circulante =
241070.133 1.31514944
183302.463
Mes 24
Razon de Circulante =

Mes 36
Razon de Circulante =

Rotacion de Ac
Mes 12
Rotacion de Activos

Mes 24
415025.146 2.75702276
150533.812

Rotacion de Activos

Mes 36
588980.159 5.47942796
107489.352

Rotacion de Activos

Razon de Capacidad de Pago de inteses

Mes 12
Razon de Capacidad de Pago de inteses
11,740.11 6.56828623
1,787.39

Margen de Utilida
Mes 12
Margen de Utilidad Bruta

Mes 24
Razon de Capacidad de Pago de inteses

Mes 24
Margen de Utilidad Bruta

Mes 36
Razon de Capacidad de Pago de inteses

10,946.79 11.0120543
994.07

10,034.63
81.92

Margen de Utilidad Neta

Mes 12
Margen de Utilidad Neta
6,966.90
94,328.08
Mes 24
Margen de Utilidad Neta

Mes 36
Margen de Utilidad Neta

122.49749

0.0738582

6,966.90
94,328.08

0.0738582

6,966.90
94,328.08

0.0738582

Mes 36
Margen de Utilidad Bruta

Rotacion de Activos
Mes 12
Rotacion de Activos
94,328.08 0.07796551
1209869.29

Razon de Deuda
Mes 12
Razon de Deuda
183,302.46
1209869.29

Mes 24
Rotacion de Activos

94,328.08 0.04780576
1973153.18

Mes 24
Razon de Deuda

Mes 36
Rotacion de Activos

94,328.08 0.03349103
2816517.7

150,533.81
1973153.18
Mes 36

Razon de Deuda

107,489.35
2816517.7

Margen de Utilidad Bruta

Mes 12
Margen de Utilidad Bruta
86,162.96 0.91343914
94,328.08

Margen de utilidad Operativa

Mes 12
Margen de utilidad Operativa
9,952.72
94,328.08

Mes 24
Margen de Utilidad Bruta
86,162.96 0.91343914
94,328.08

Mes 24
Margen de utilidad Operativa

Mes 36
Margen de Utilidad Bruta
86,162.96 0.91343914
94,328.08

Mes 36
Margen de utilidad Operativa

9,952.72
94,328.08

9,952.72
94,328.08

da
0.15150601

0.07629099

0.03816392

Operativa
0.10551172

0.10551172

0.10551172

Conceptos

Ao 0

Ingresos de operacin.
Costos de operacin
Intereses sobre crditos recibidos
Depreciacin
Amortizacin
GANANCIAS NETAS GRAVABLES
Impuestos directos (30%)
GANANCIAS NETAS
Depreciacin
Amortizacin
Valores residuales
Costos de inversin
Crditos recibidos
Pago del principal
FLUJO DE EFECTIVO NETO
VAN
TIR
VAN Ingresos
VAN Egresos
RBC
PRI

C$124,416.66
47.40%
C$2,209,540.95
2140584.249
1.032213961

517,835.12
207,134.05

Ao 1
C$812,981.44
C$ 24,856.09
C$837,837.53

1 ao, 9 mes y 8 dias

Ao
Monto
Inversion Inicial
-310,701.07
1
172,029.60 172,029.60
2
179,395.68
0.77
3
356,798.48

Ao 1
1,131,936.96
812,981.44
24,856.09
54,522.40
12,000.00
227,577.03
35,829.78
191,747.25
54,522.40
12,000.00

9.28
8.40

-310,701.07

86,240.05
172,029.60

Ao 2
C$812,981.44
C$ 17,490.01
C$830,471.45

Ao 3
C$812,981.44
C$ 9,240.01
C$822,221.45

Ao 2
1,131,936.96
812,981.44
17,490.01
54,522.40
12,000.00
234,943.11
35,829.78
199,113.33
54,522.40
12,000.00

Ao 3
1,131,936.96
812,981.44
9,240.01
54,522.40
12,000.00
243,193.11
35,829.78
207,363.33
54,522.40
12,000.00
169,152.80

86,240.05
179,395.68

86,240.05
356,798.48

Amortizacin de inversin diferida

Concepto
Montaje e Instalaciones
Marcas y Patentes
Estudios preliminares(EM, ET, EF, EIA)
Constitucion de la empresa
Amortizacin anual

Costo
6,000.00
15,000.00
15,000.00
14,000

de inversin diferida
1
2,000.00
5,000.00
5,000.00
4,666.67
12,000.00

2
2,000.00
5,000.00
5,000.00
4,666.67
12,000.00

3
2,000.00
5,000.00
5,000.00
4,666.67
12,000.00

Conceptos

Ao 0

Ingresos de operacin.
Costos de operacin
Intereses sobre crditos recibidos
Depreciacin
Amortizacin
GANANCIAS NETAS GRAVABLES
Impuestos directos (30%)
GANANCIAS NETAS
Depreciacin
Amortizacin
Valores residuales
Costos de inversin
Crditos recibidos
Pago del principal
FLUJO DE EFECTIVO NETO
VAN
TIR
VAN Ingresos
VAN Egresos
RBC
PRI

C$234,893.71
66.88%
C$2,320,017.99
2140584.249
1.083824659

517,835.12
207,134.05
-310,701.07

86,240.05
228,626.45

Ao 1
Ao 2
Ao 3
C$812,981.44 C$812,981.44 C$812,981.44
C$ 24,856.09 C$ 17,490.01
C$ 9,240.01
C$837,837.53 C$830,471.45 C$822,221.45

1 ao, 4 mes y 5 dias

Ao
Monto
Inversion Inicial
-310,701.07
1
228,626.45 228,626.45
2
235,992.52
0.35
3
413,395.33

Ao 1
1,188,533.81
812,981.44
24,856.09
54,522.40
0.00
296,173.88
35,829.78
260,344.10
54,522.40
0.00

4.17
5.10

Ao 2
Ao 3
1,188,533.81 1,188,533.81
812,981.44
812,981.44
17,490.01
9,240.01
54,522.40
54,522.40
0.00
0.00
303,539.96
311,789.96
35,829.78
35,829.78
267,710.17
275,960.18
54,522.40
54,522.40
0.00
0.00
169,152.80

86,240.05
235,992.52

86,240.05
413,395.33

Aumento de los Ingresos de Operacin en un 5%

Costos de Operacin
Aumento 5%
Total de aumento

1
2
1,131,936.96 1,131,936.96
56596.848
56596.848
1,188,533.81 1,188,533.81

eracin en un 5%
3
1,131,936.96
56596.848
1,188,533.81

Conceptos

Ao 0

Ingresos de operacin.
Costos de operacin
Intereses sobre crditos recibidos
Depreciacin
Amortizacin
GANANCIAS NETAS GRAVABLES
Impuestos directos (30%)
GANANCIAS NETAS
Depreciacin
Amortizacin
Valores residuales
Costos de inversin
Crditos recibidos
Pago del principal
FLUJO DE EFECTIVO NETO
VAN
TIR
VAN Ingresos
VAN Egresos
RBC
PRI

C$45,069.67
33.18%
C$2,209,540.95
2219931.237
0.995319544

517,835.12
207,134.05
-310,701.07

86,240.05
131,380.53

Ao 1
Ao 2
Ao 3
C$853,630.51 C$853,630.51 C$853,630.51
C$ 24,856.09 C$ 17,490.01
C$ 9,240.01
C$878,486.60 C$871,120.52 C$862,870.52

2 aos, 1 mes y 16 dias

Ao
Monto
Inversion Inicial
-310,701.07
1
131,380.53 131,380.53
2
138,746.60 270,127.13
3
316,149.41
0.13

Ao 1
1,131,936.96
853,630.51
24,856.09
54,522.40
0.00
198,927.96
35,829.78
163,098.18
54,522.40
0.00

1.54
16.20

Ao 2
Ao 3
1,131,936.96 1,131,936.96
853,630.51
853,630.51
17,490.01
9,240.01
54,522.40
54,522.40
0.00
0.00
206,294.04
214,544.04
35,829.78
35,829.78
170,464.25
178,714.26
54,522.40
54,522.40
0.00
0.00
169,152.80

86,240.05
138,746.60

86,240.05
316,149.41

Aumento de los costos de Operacin en un 5%

Costos de Operacin
Aumento 5%
Total de aumento

1
812,981.44
40649.072
853,630.51

2
812,981.44
40649.072
853,630.51

eracin en un 5%
3
812,981.44
40649.072
853,630.51

Ao
0
1
2
3

Inters

Anualidad

Amortizacin

24,856.09
17,490.01
9,240.01

86,240.05
86,240.05
86,240.05

61,383.96
68,750.04
77,000.04

Saldo
207,134.05
145,750.08
77,000.04
0.00

(C$24,856.09)
(C$61,383.96)
(C$86,240.05)