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Necesidades de mano de obra en jornales

Actividad

Limpieza de equipo e instalaciones


Trabajo de transformacion de carnes
Comercializacion
Instalacion de componentes auxiliares
Acondicionamiento del local
Clasificacion
Transporte de insumos
Empaque
Total

ao 1
N de
Jornales

180
180
365
3
20
24
24
20
816

ao 2

mano de
obra

180
180
365
3
20
24
24
20
816

N de
Jornales

180
180
365
3
20
24
24
20
816

ao 4

ao 3

mano de
obra

198
198
402
3
22
26
26
22
857

N de
Jornales

180
180
365
3
20
24
24
20
816

mano de
obra

218
218
442
4
24
29
29
24
987

N de
Jornales

180
180
365
3
20
24
24
20
816

ao 5

mano de
obra

240
240
486
4
27
32
32
27
1086

N de
Jornales

180
180
365
3
20
24
24
20
816

mano de
obra

264
264
534
4
29
35
35
29
1195

CUADRO N 1 PRESUPUESTO DE INVERSION


CONCEPTO

U.M

CANT

P.U

INVERSION FIJA
Local
Vitrina mostrador para carnes
Molino para carne
Congelador horizontal
Sierra para carne y hueso
Rebanadora de carnes
Bscula electrnica
Mesa de acero inoxidable
Placa para cortar alimentos
Ganchos para canal
Kit de cuchillos para carnicero
Charolas de aluminio
Mano de obra

Local
Pieza
Pieza
Pieza
Pieza
Pieza
Pieza
Pieza
Pieza
Pieza
Lote
Pieza
Jornal

1 $70,000.00
1 $15,690.00
1 $9,582.00
1 $7,829.00
1 $24,056.00
1 $9,603.00
1 $4,850.00
1 $5,600.00
2
$540.00
8
$145.00
1 $1,325.00
10
$120.00
816
$60.00

INVERSION DIFERIDA
Elaboracion de proyecto
Asistencia Tecnica

Servico
Servicio

1 $5,400.00
1 $12,600.00

Pieza
Pieza
Rollo
servicio
Jornal
Servicio
%
TOTAL

8 $10,000.00
6 $3,000.00
20.0
$52.00
12.0
$500.00
816
$60.00
12
$500.00
1
$480.00

CAPITAL DE TRABAJO
Canales carne res
canales carnes de cerdo
Bolsa de naylon
Flete
Mano de obra
Pago de luz
Imprevistos

AO 1

AO 2

AO 3

AO 4

AO 5

$151,975.00

$0.00

$0.00

$0.00

$0.00

$70,000.00
$15,690.00
$9,582.00
$7,829.00
$24,056.00
$9,603.00
$4,850.00
$5,600.00
$1,080.00
$1,160.00
$1,325.00
$1,200.00
$48,960.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$51,408.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$53,978.40

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$56,677.32

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$59,511.19

$18,000.00

$0.00

$0.00

$0.00

$0.00

$5,400.00
$12,600.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$160,000.00 $162,444.00 $166,375.80 $171,530.73 $177,715.42


$80,000.00
$18,000.00
$1,040.00
$6,000.00
$48,960.00
$6,000.00
$480.00

$84,000.00
$13,500.00
$936.00
$6,300.00
$51,408.00
$6,300.00
$504.00

$88,200.00
$10,125.00
$842.40
$6,615.00
$53,978.40
$6,615.00
$529.20

$92,610.00
$7,593.75
$758.16
$6,945.75
$56,677.32
$6,945.75
$555.66

$97,240.50
$5,695.31
$682.34
$7,293.04
$59,511.19
$7,293.04
$583.44

$329,975.00 $162,444.00 $166,375.80 $171,530.73 $177,715.42

CONCEPTOS
INVERSION FIJA

INVERSION
GRUPO

INVERSION
PROMUSAG

INVERSION TOTAL

$118,960.00

$81,975.00

$200,935.00

$70,000.00

$0.00

$70,000.00

Vitrina mostrador para carnes

$0.00

$15,690.00

$15,690.00

Molino para carne

$0.00

$9,582.00

$9,582.00

Congelador horizontal

$0.00

$7,829.00

$7,829.00

Sierra para carne y hueso

$0.00

$24,056.00

$24,056.00

Rebanadora de carnes

$0.00

$9,603.00

$9,603.00

Bscula electrnica

$0.00

$4,850.00

$4,850.00

Mesa de acero inoxidable

$0.00

$5,600.00

$5,600.00

Placa para cortar alimentos

$0.00

$1,080.00

$1,080.00

Ganchos para canal

$0.00

$1,160.00

$1,160.00

Kit de cuchillos para carnicero

$0.00

$1,325.00

$1,325.00

Charolas de aluminio

$0.00

$1,200.00

$1,200.00

$48,960.00

$0.00

$48,960.00

INVERSION DIFERIDA

$0.00

$18,000.00

$0.00

Elaboracion de proyecto

$0.00

$5,400.00

$5,400.00

Asistencia Tecnica

$0.00

$12,600.00

$12,600.00

Local

Mano de obra

CAPITAL DE TRABAJO

$62,480.00

$98,000.00

$160,480.00

Canales carne res

$0.00

$80,000.00

$80,000.00

canales carnes de cerdo

$0.00

$18,000.00

$18,000.00

Bolsa de naylon

$1,040.00

$0.00

$1,040.00

Flete

$6,000.00

$0.00

$6,000.00

Mano de obra

$48,960.00

$48,960.00

Pago de luz

$6,000.00

$0.00

$6,000.00

Imprevistos
TOTALES
%

$480.00
$181,440.00
50.20%

0
$197,975.00
54.78%

$480.00
$361,415.00
100.00%

CONCEPTO

U.M.

CANTIDAD

P.U

MES

COSTO TOTAL
1

INVERSION FIJA

10

11

12

$151,975

Local

Local

$70,000

$70,000

Vitrina mostrador para carnes

Pieza

$15,690

$15,690

Molino para carne

Pieza

$9,582

$9,582

Congelador horizontal

Pieza

$7,829

$7,829

Sierra para carne y hueso

Pieza

$24,056

$24,056

Rebanadora de carnes

Pieza

$9,603

$9,603

Bscula electrnica

Pieza

$4,850

$4,850

Mesa de acero inoxidable

Pieza

$5,600

$5,600

Placa para cortar alimentos

Pieza

$540

$1,080

Ganchos para canal

Pieza

$145

$1,160

Kit de cuchillos para carnicero

Lote

$1,325

$1,325

Charolas de aluminio

Pieza

10

$120

$1,200

Mano de obra

Jornal

816

$60

$48,960

x x x x x x x x x x
x
x
x
x
x
x
x
x
x
x
x
x x x x x x x x x x

$0
INVERSION DIFERIDA

$18,000

Elaboracion de proyecto

Servico

$5,400

$5,400

Asistencia Tecnica

Servicio

$12,600

$12,600

x
x

$0
CAPITAL DE TRABAJO
Canales carne res
canales carnes de cerdo
Bolsa de naylon
Flete
Mano de obra
Pago de luz
Imprevistos

$160,000
Pieza

$10,000

$80,000

Pieza
Rollo
servicio
Jornal
Servicio

6
20
12
816
12

$3,000
$52
$500
$60
$500

$18,000
$1,040
$6,000
$48,960
$6,000

$480

$480

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

x
x
x
x
x
x
x

CUADRO N 4 PROYECCION DE INGRESOS Y EGRESOS


CONCEPTO

AO 1

AO 2

AO 3

AO 4

AO 5

1. INGRESO POR VENTA

$313,000.00

$328,650.00

$345,082.50

$362,336.63

$380,453.46

2.COSTO DE OPERACIN (2a + 2b)

$213,415.00

$13,104.00

$13,759.20

$14,447.16

$15,169.52

2a. COSTOS VARIABLE

$12,480.00

$13,104.00

$13,759.20

$14,447.16

$15,169.52

Canales carne res

$80,000.00

$84,000.00

$88,200.00

$92,610.00

$97,240.50

canales carnes de cerdo

$18,000.00

$13,500.00

$10,125.00

$7,593.75

$5,695.31

Bolsa de naylon

$1,040.00

$936.00

$842.40

$758.16

$682.34

Flete

$6,000.00

$6,300.00

$6,615.00

$6,945.75

$7,293.04

Pago de luz

$6,000.00

$6,300.00

$6,615.00

$6,945.75

$7,293.04

Imprevistos

$480.00

$504.00

$529.20

$555.66

$583.44

2b. COSTOS FIJOS

$200,935.00

$0.00

$0.00

$0.00

$0.00

Local
Vitrina mostrador para carnes
Molino para carne
Congelador horizontal
Sierra para carne y hueso
Rebanadora de carnes
Bscula electrnica
Mesa de acero inoxidable
Placa para cortar alimentos
Ganchos para canal
Kit de cuchillos para carnicero
Charolas de aluminio
Mano de obra

$70,000.00
$15,690.00
$9,582.00
$7,829.00
$24,056.00
$9,603.00
$4,850.00
$5,600.00
$1,080.00
$1,160.00
$1,325.00
$1,200.00
$48,960.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

3. UTILIDAD DE OPERACIN ( 1-2)

$99,585.00

$315,546.00

$331,323.30

$347,889.47

$365,283.94

4. AMORTIZACION

$39,595.00

$39,595.00

$39,595.00

$39,595.00

$39,595.00

ABONO AL CAPITAL

$39,595.00

$39,595.00

$39,595.00

$39,595.00

$39,595.00

$0.00

$0.00

$0.00

$0.00

$0.00

$59,990.00

$275,951.00

$291,728.30

$308,294.47

$325,688.94

INTERES
5. UTILIDAD DE LA EMPRESA ( 3-4)
6a. Punto equilibrio (%)
6c. Punto equilibrio ($)

67%

0%

0%

0%

0%

$209,279.43

$0.00

$0.00

$0.00

$0.00

DEPRECIACIONES
CONCEPTO
Local
Vitrina mostrador para carnes
Molino para carne
Congelador horizontal
Sierra para carne y hueso
Rebanadora de carnes
Bscula electrnica
Mesa de acero inoxidable
Placa para cortar alimentos
Ganchos para canal
Kit de cuchillos para carnicero
Charolas de aluminio
TOTAL

DEPRECIACIONES
AO1
AO2
14000
14000
3138
3138
1916.4
1916.4
1565.8
1565.8
4811.2
4811.2
1920.6
1920.6
970
970
1120
1120
216
216
232
232
265
265
240
240
30395
30395

AO3
14000
3138
1916.4
1565.8
4811.2
1920.6
970
1120
216
232
265
240
30395

AO4
14000
3138
1916.4
1565.8
4811.2
1920.6
970
1120
216
232
265
240
30395

AO5
14000
3138
1916.4
1565.8
4811.2
1920.6
970
1120
216
232
265
240
30395

CREDITO REFACCIONARIO

Credito
Aos a Pagar
Intereses
Aos de gracias
No. De ao
1
2
3
4
5
6
7
8
9
10

AOS A PAGAR
$39,595.00

197,975.00
5
0.00%
0
Saldo inicial
197,975.00
158,380.00
118,785.00
79,190.00
39,595.00
0.00
-39,595.00
-79,190.00
-118,785.00
-158,380.00

5
MONTO ANUAL

T. I.
Valor de los Intereses Abono al Capitall Valor del Pago total Saldo final
0.00%
0
39,595
39,595 158,380
0.00%
0
39,595
39,595 118,785
0.00%
0
39,595
39,595
79,190
0.00%
0
39,595
39,595
39,595
0.00%
0
39,595
39,595
0
0.00%
0
39,595
39,595
-39,595
0.00%
0
39,595
39,595
-79,190
0.00%
0
39,595
39,595 -118,785
0.00%
0
39,595
39,595 -158,380
0.00%
0
39,595
39,595 -197,975
TI =
VI =

Tasa de intereses
Valor de los intereses

Ingresos por venta


CONCEPTO

U. M.

CANTIDAD

PRECIO
UNITARIO

SITUACION
ACTUAL

AO 1

AO 2

AO 3

AO 4

AO 5

COSTILLA

Kg

700

$40.00

$0.00

28,000

29,400

30,870

32,414

34,034

TASAJO

Kg

1,000

$55.00

$0.00

55,000

57,750

60,638

63,669

66,853

BISTECK

Kg

1,100

$55.00

$0.00

60,500

63,525

66,701

70,036

73,538

CARNE MOLIDA

Kg

1,500

$55.00

$0.00

82,500

86,625

90,956

95,504

100,279

RETAZO CON HUESO

Kg

1,100

$45.00

$0.00

49,500

51,975

54,574

57,302

60,168

VICERAS

Kg

500

$50.00

$0.00

25,000

26,250

27,563

28,941

30,388

PANZA CON PATA

Kg

500

$25.00

$0.00

12,500

13,125

13,781

14,470

15,194

$0.00

$313,000.00

$328,650.00

$345,082.50

$362,336.63

$380,453.46

Ingreso Total

* Se considera un 5% en el incremento anual en el precio de los productos en el mercado

CUADRO N 11 CAPITAL DE TRABAJO (AO 1)

CONCEPTO
1. COSTO DE PRODUCCION

MES 1
$13,373.33

MES 2
$13,373.33

MES 3
$13,373.33

MES 4
$13,373.33

MES 5
$13,373.33

MES 6
$13,373.33

MES 7
$13,373.33

MES 8
$13,373.33

MES 9
$13,373.33

MES 10
$13,373.33

MES 11
$13,373.33

Canales carne res

$6,666.67

$6,666.67

$6,666.67

$6,666.67

$6,666.67

$6,666.67

$6,666.67

$6,666.67

$6,666.67

$6,666.67

$6,666.67

canales carnes de cerdo

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$86.67

$86.67

$86.67

$86.67

$86.67

$86.67

$86.67

$86.67

$86.67

$86.67

$86.67

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$4,080.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$500.00

$40.00

$40.00

$40.00

$40.00

$40.00

$40.00

$40.00

$40.00

$40.00

$40.00

$40.00

$26,083.33

$26,083.33

$26,083.33

$26,083.33

$26,083.33

$26,083.33

$26,083.33

$26,083.33

$26,083.33

$26,083.33

$26,083.33

COSTILLA

$2,333.33

$2,333.33

$2,333.33

$2,333.33

$2,333.33

$2,333.33

$2,333.33

$2,333.33

$2,333.33

$2,333.33

$2,333.33

TASAJO

$4,583.33

$4,583.33

$4,583.33

$4,583.33

$4,583.33

$4,583.33

$4,583.33

$4,583.33

$4,583.33

$4,583.33

$4,583.33

BISTECK

$5,041.67

$5,041.67

$5,041.67

$5,041.67

$5,041.67

$5,041.67

$5,041.67

$5,041.67

$5,041.67

$5,041.67

$5,041.67

CARNE MOLIDA

$6,875.00

$6,875.00

$6,875.00

$6,875.00

$6,875.00

$6,875.00

$6,875.00

$6,875.00

$6,875.00

$6,875.00

$6,875.00

RETAZO CON HUESO

$4,125.00

$4,125.00

$4,125.00

$4,125.00

$4,125.00

$4,125.00

$4,125.00

$4,125.00

$4,125.00

$4,125.00

$4,125.00

VICERAS

$2,083.33

$2,083.33

$2,083.33

$2,083.33

$2,083.33

$2,083.33

$2,083.33

$2,083.33

$2,083.33

$2,083.33

$2,083.33

PANZA CON PATA

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$1,041.67

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$25,420.00

$38,130.00

$50,840.00

$63,550.00

$76,260.00

$88,970.00

$101,680.00

$114,390.00

$127,100.00

$139,810.00

$177,622.08

$202,996.67

$228,371.25

$253,745.83

Bolsa de naylon
Flete
Mano de obra
Pago de luz
Imprevistos
3.INGRESO POR VENTA

4. FLUJO DE EFECTIVO (3-1)


5.FLUJO DE EFECTIVO
ACUMULADO

MAXIMO NEGATIVO

$500.00

$12,710.00
$152,520.00

B.a) saldo inicial

FINANCIAMIENTO DEL CAPITAL DE TRABAJO


$0.00

$25,374.58

$50,749.17

$76,123.75 $101,498.33 $126,872.92 $152,247.50

b)flujo de efectivo

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

$12,710.00

c) Disponibilidad de recursos

$12,710.00

$38,084.58

$63,459.17

$88,833.75 $114,208.33 $139,582.92 $164,957.50

$190,332.08

$215,706.67

$241,081.25

$266,455.83

d)financiamiento

$12,664.58

$12,664.58

$12,664.58

$12,664.58

$12,664.58

$12,664.58

$12,664.58

$12,664.58

$12,664.58

e)Saldo a fin de mes

$25,374.58

$50,749.17

$76,123.75

$101,498.33 $126,872.92 $152,247.50 $177,622.08

$202,996.67

$228,371.25

$253,745.83

$279,120.42

$12,710.00
$12,664.58

$12,710.00
$12,664.58

MES 12
$13,373.33

SUBTOTAL
$160,480.00

$6,666.67

$80,000.00

$1,500.00

$18,000.00

$86.67

$1,040.00

$500.00

$6,000.00

$4,080.00

$48,960.00

$500.00

$6,000.00

$40.00

$480.00

$26,083.33

$12,500.00

$2,333.33

$28,000.00

$4,583.33

$55,000.00

$5,041.67

$60,500.00

$6,875.00

$82,500.00

$4,125.00

$49,500.00

$2,083.33

$25,000.00

$1,041.67

$12,500.00

$12,710.00
$152,520.00

$279,120.42
$12,710.00

$152,520.00

$291,830.42
$12,664.58
$304,495.00

$151,975.00

BALANCE GENERAL
Nm. Socios

12
Ao 1

ACTIVOS
Activos Circulante
Concepto

Costo Unitario

Ao 3

Ao 4

$462,340.00

$480,625.00

$345,082.50

$362,336.63

$313,000.00

$328,650.00

$345,082.50

$362,336.63

Cant.(kg)

COSTILLA

$40.00

700

$28,000.00

$29,400.00

$30,870.00

$32,413.50

TASAJO

$55.00

1000

$55,000.00

$57,750.00

$60,637.50

$63,669.38

BISTECK

$55.00

1100

$60,500.00

$63,525.00

$66,701.25

$70,036.31

CARNE MOLIDA

$55.00

1500

$82,500.00

$86,625.00

$90,956.25

$95,504.06

RETAZO CON HUESO

$45.00

1100

$49,500.00

$51,975.00

$54,573.75

$57,302.44

VICERAS

$50.00

500

$25,000.00

$26,250.00

$27,562.50

$28,940.63

PANZA CON PATA

$25.00

500

$12,500.00

$13,125.00

$13,781.25

$14,470.31

$151,975.00

$0.00

$0.00

$0.00

Activos Fijos
Concepto

Ao 2

$149,340.00
U. M.

Cant.

PRECIO UNIT

VALOR TOTAL

Local

Local

$70,000.00

$70,000.00

$0.00

$0.00

$0.00

Vitrina mostrador para carnes

Pieza

$15,690.00

$15,690.00

$0.00

$0.00

$0.00

Molino para carne

Pieza

$9,582.00

$9,582.00

$0.00

$0.00

$0.00

Congelador horizontal

Pieza

$7,829.00

$7,829.00

$0.00

$0.00

$0.00

Sierra para carne y hueso

Pieza

$24,056.00

$24,056.00

$0.00

$0.00

$0.00

Rebanadora de carnes

Pieza

$9,603.00

$9,603.00

$0.00

$0.00

$0.00

Bscula electrnica

Pieza

$4,850.00

$4,850.00

$0.00

$0.00

$0.00

Mesa de acero inoxidable

Pieza

$5,600.00

$5,600.00

$0.00

$0.00

$0.00

Placa para cortar alimentos

Pieza

$540.00

$1,080.00

$0.00

$0.00

$0.00

Ganchos para canal

Pieza

$145.00

$1,160.00

$0.00

$0.00

$0.00

Lote

$1,325.00

$1,325.00

$0.00

$0.00

$0.00

Pieza

10

$120.00

$1,200.00

$0.00

$0.00

$0.00

Kit de cuchillos para carnicero


Charolas de aluminio

$0.00

$0.00

$0.00

$0.00

CIRCULANTE

PASIVOS

$0.00

$0.00

$0.00

$0.00

FIJO

$0.00

$0.00

$0.00

$0.00

DIFERIDO

$0.00

$0.00

$0.00

$0.00

$462,340.00

$480,625.00

$345,082.50

$362,336.63

CAPITAL CONTABLE
Capital

Ao 5
$380,453.46
$380,453.46
$34,034.18
$66,852.84
$73,538.13
$100,279.27
$60,167.56
$30,387.66
$15,193.83
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$380,453.46

CUADRO N 7 TASA INTERNA DE RETORNO


TASA DE
TASA DE DESCUENTO
AOS
FNE
FNEA
DESCUENTO
MAYOR
MENOR
0
$329,975.00
1
$329,975.00
1
1
$59,990.00
0.877192982
$52,622.81
0.892857143
2
$275,951.00
0.769467528
$212,335.33
0.797193878
3
$291,728.30
0.674971516
$196,908.29
0.711780248
4
$308,294.47
0.592080277
$182,535.07
0.635518078
5
$4,961,608.61
0.519368664
$2,576,904.04
0.567426856
VAN 1
$2,891,330.54
VAN 2
TIR
* Tasa de Descuento Menor (T1)

14.00%

** Tasa de Descuento Mayor (T2)

12.00%

FNEA
$329,975.00
$53,562.50
$219,986.45
$207,646.44
$195,926.71
$2,815,349.97
$3,162,497.07
35.33%

CUADRO N 6 VALOR ACTUAL NETO


TOTAL DE INVERSIONES
capital fijo
APORTACION G.T.
capital fijo
CREDITO
INVERSIN
AOS

$329,975.00
$178,000.00
$151,975.00
TOTAL
FACTOR DE

FNE

0
1
2
3
4
5

329,975.00
59,990.00
275,951.00
291,728.30
308,294.47
325,688.94
12%

FNE ACTUALIZADA
ACTUALIZACIN
1
0.892857143
0.797193878
0.711780248
0.635518078
0.567426856
VAN

329,975.00
53,562.50
219,986.45
207,646.44
195,926.71
184,804.65
$531,951.75

100.00%
53.94%
46.06%
0.00%

TASA DE RENTABILIDAD MINIMA ACEPTADA (TREMA)


CONCEPTOS
RECURSOS PROPIOS
INVERSIN
TREMA
TASA DE INTERES

AO 1
462340
181440
0.30578042
12%

AO 2
480625
181440
0.31787368

AO 3
AO 4
AO 5
345082.5 362336.625 380453.4563
181440
181440
181440
0.22822917 0.23964063 0.251622656

CUADRO N 8 RELACIN BENEFICIO COSTO


$329,975.00
TOTAL DE INVERSIONES
$329,975.00
APORTACION GRUPO
$178,000.00
CREDITO
$151,975.00

$329,975.00
100.00%
53.94%
46.06%
TASA DE DESCUENTO:

AOS

INGRESOS POR
VENTAS

FACTOR DE
ACTUALIZACIN

INGRESOS
ACTUALIZADOS

COSTOS Y
GASTOS
TOTALES

FACTOR DE
ACTUALIZACIN

1
2
3
4
5

$313,000.00
$328,650.00
$345,082.50
$362,336.63
$380,453.46

1.0000
1.0000
1.0000
1.0000
1.0000

$313,000.00
$328,650.00
$345,082.50
$362,336.63
$380,453.46

$213,415.00
$13,104.00
$13,759.20
$14,447.16
$15,169.52

1.0000
1.0000
1.0000
1.0000
1.0000

SUMA

$1,729,522.58
R B / C:

$329,975.00

SUMA
3.01

COSTOS Y GASTOS
ACTUALIZADOS
$213,415.00
$13,104.00
$13,759.20
$14,447.16
$15,169.52
$269,894.88

CUADRO N 10
CONCEPTO

AO 1

NECESIDADES DE CAPITAL DE TRABAJO $


AO 2
AO 3
AO 4

AO 5

NECESIDADES DE CAPITAL DE TRABAJO

$160,000.00

$0.00

$0.00

$0.00

$0.00

MONTO DE CAPITAL DE TRABAJO CON RECURSOS PROPIOS

$160,000.00

$0.00

$0.00

$0.00

$0.00

INCREMENTO DE CAPITAL DE TRABAJO TOTAL

$160,000.00

$0.00

$0.00

$0.00

$0.00

EVALUACION PRIVADA
CONCEPTO
UTILIDAD DE LA EMPRESA CON +
UTILIDAD DE LA EMPRESA SIN OTROS BENEFICIOS +
INCREMENTO DEL CAPITAL DE TRABAJO CON RECURSOS PROPIOS RECUPERACION DEL CAPITAL DE TRABAJO +
INVERSIONES CON RECURSOS PROPIOS RECUPERACION DEL VALOR RESIDUAL +
FLUJO EFECTIVO DE LA EMPRESA
TASA DE RENTABILIDAD DE LA EMPRESA
VALOR ACTUAL DE LA EMPRESA
TASA DE DESCUENTO(INFLACION)

AO 1

AO 2

AO 3

AO 4

AO 5

$59,990.00

$275,951.00

$291,728.30

$308,294.47

$325,688.94

$8,398.60

$39,378.21

$41,629.63

$43,993.62

$46,475.81

$0.00

$0.00

$0.00

$0.00

$0.00

$160,000.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$151,975.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

-$260,383.60

$236,572.79

$250,098.67

$264,300.84

$279,213.13

35.33%
$460,525.31
12.00%

ESTADO DE RESULTADOS PROFORMA (CAPACIDAD DE PAGO)

Ao 1

CONCEPTOS

Ao 2

Ao 3

Ao 4

1 Valor de ventas netas

313,000.00

328,650.00

345,082.50

362,336.63

2 Costo de lo vendido (EG-GG-GF)

213,415.00

13,104.00

13,759.20

14,447.16

99,585.00

315,546.00

331,323.30

347,889.47

3 Utilidad bruta de ventas (1-2)


4 Gastos Generales

5 Gastos Financieros

6 Utilidad de operacin (3-4-5)

99,585.00

7 Otros Ingresos

0.00

315,546.00
0.00

331,323.30
0.00

347,889.47
0.00

8 Utilidades antes de impuestos (6)

99,585.00

315,546.00

331,323.30

347,889.47

9 Impuestos sobre utilidades (34% de 8)

33,858.90

107,285.64

112,649.92

118,282.42

9,958.50

31,554.60

33,132.33

34,788.95

55,767.60

176,705.76

185,541.05

194,818.10

10 Reparto de Utilidades (10% de 8)


11 Utilidades netas (8-9-10)
12 Depreciaciones y amortizaciones
13 Capacidad de pago (11+12)

CAPACIDAD DE PAGO
1,167,341.51

69,990.00

69,990.00

69,990.00

69,990.00

125,757.60

246,695.76

255,531.05

264,808.10

Ao 5
380,453.46
15,169.52
365,283.94
365,283.94
0.00
365,283.94
124,196.54
36,528.39
204,559.01
69,990.00
274,549.01

Concepto:

MONTO/%

Inversin fija
Capital de Trabajo
Ingreso por venta total
Punto de Equilibrio (%)
Punto de Equilibrio ($)
Utilidad de Operacin de la empresa
TIR
VAN
RC/B
Aportacin Alianza
Aportacin Productor
Aportacin Total

$151,975.00
$160,480.00
$313,000.00
67%
$209,279.43
$99,585.00
35.33%
$531,951.75
3.01
$118,960.00
$197,975.00
$200,935.00