PROYECCION DE VENTAS

SUMINISTROS ESPECIALIZADOS
NOMBRE DEL PROYECTO: COSTOS DE COMERCIALIZACION DE PRODUCTOS MEDICOS SUMINISTROS ESPECIALIZADOS
CODIGO: 801,258,256-2
MUNICIPIO: BARRANQUILLA

PROYECCION DE VENTAS BASADO EN LAS VENTAS ANUALES

CANTIDADES VENDIDAS

PRODUCTO

ao 1

ao 2

ADALIMUMAD
AGRASTAT 50
AMPREVANIR
ATAZANAVIR
ASPARIGANASA

21,793

26,152

16,141

16,948

7,657

8,040

29,975

31,474

29,319

30,785

7.73%
PRODUCTO

1.53%

ao 1

ao 2
10,000
217,930,000
12,350
199,341,350
21,452
164,257,964
2,850
85,428,750

ADALIMUMAD
AGRASTAT 50
AMPREVANIR
ATAZANAVIR

3,450

10,153
265,517,195
12,538.96
212,510,836.29
21,780.22
175,109,666.39
2,988.23

94,050,646.59

ASPARIGANASA

101,150,550

3,588.00
110,456,401

TOTAL VENTAS

$ 768,108,614

$ 857,644,745

CANTIDADES A
UNIDAD DE MEDIDA

PRODUCTO

MATERIA PRIMA E INSUMOS

UNIDAD DE MEDIDA

PRODUCTO

MATERIA PRIMA E INSUMOS

MATERIA PRIMA E INSUMOS

Empaque
Etiqueta
Bolsas

CAJAS
por producto
por venta

ADALIMUMAD

Subtotal
MANO DE OBRA DIRECTA
13 vendedores

vendedores

esta mano de obra aplica para la venta de

todos los 5 productos

Subtotal
MATERIA PRIMA E INSUMOS

Empaque
Etiqueta
Bolsas

AGRASTAT 50
Subtotal

cajas
por producto
por venta

AGRASTAT 50

MANO DE OBRA

Subtotal
MATERIA PRIMA E INSUMOS

Empaque
Etiqueta
Bolsas

cajas
por producto
por venta

AMPREVANIR

Subtotal
MANO DE OBRA DIRECTA

Subtotal
MATERIA PRIMA E INSUMOS

Empaque
Etiqueta
Bolsas

ATAZANAVIR

cajas
por producto
por venta

ATAZANAVIR

Subtotal
MANO DE OBRA DIRECTA

Subtotal
MATERIA PRIMA E INSUMOS

Empaque
Etiqueta
Bolsas

ASPARIGANASA

Subtotal
MANO DE OBRA DIRECTA

Subtotal

cajas
por producto
por venta

PRODUCTO

COSTOS UNITARIOS VARIABLES

ADALIMUMAD

MATERIA PRIMA E INSUMOS

Mano de obra
Materia Prima e Insumos

Ao 1

1,132.26

AGRASTAT 50

TOTAL
Mano de obra
Materia Prima e Insumos

151.73

AMPREVANIR

TOTAL
Mano de obra
Materia Prima e Insumos

147.73

ATAZANAVIR

TOTAL
Mano de obra
Materia Prima e Insumos

147.02

ASPARIGANASA

TOTAL
Mano de obra
Materia Prima e Insumos
TOTAL

147.11

984.26
148.00
151.73
147.73
147.02
147.11

VENTAS
IALIZADOS

STROS ESPECIALIZADOS

S VENTAS ANUALES DEL AO 2014

CANTIDADES VENDIDAS
ao 3

ao 4

ao 5

ao 6

31,382

37,658

41,424

45,567

17,626

18,331

19,064

19,827

8,361

8,696

9,044

9,405

32,733

34,042

35,404

36,820

33,248

34,910

36,656

38,488

2.84%

2.68%

2.53%

2.53%

ao 3

ao 4

ao 5

ao 6

10,441
327,669,460
12,895.06
227,287,989.80
22,398.77
187,286,092.15
3,133.15

10,721
403,741,202
13,240.65
242,714,480.24
22,999.06
199,997,573.80
3,285.11

10,992
455,351,439
13,575.64
258,809,362.86
23,580.94
213,259,812.91
3,444.44

11,271
513,559,014
13,919.10
275,971,529.33
24,177.53
227,401,497.63
3,611.50

102,556,587.07

111,831,804.81

121,945,873.23

132,974,658.01

3,731.52
124,064,629

3,880.78
135,478,575

4,036.01
147,942,604

4,197.45
161,553,324

$ 968,864,758

$ 1,093,763,635

$ 1,197,309,092

$ 1,311,460,022

ao 1

CANTIDADES A UTILIZAR POR AO

ao 2

ao 3

ao 4

ao 5

ao 6

cantidades

cantidades

21,793.00
22,000.00
23,000.00

13.00

16141
17000
20000

cantidades

cantidades

cantidades

cantidades

22,664.72

23,571.31

24,514.16

25,494.73

26,514.52

23,760.00

25,660.80

27,713.66

29,930.76

32,325.22

24,840.00

26,827.20

28,973.38

31,291.25

33,794.55

13.00

13.00

13

13

13

17,432.28

18,826.86

20,333.01

21,959.65

23,716.42

18,360.00

19,828.80

21,415.10

23,128.31

24,978.58

21,600.00

23,328.00

25,194.24

27,209.78

29,386.56

7657
7700
8000

8269.56
831600
864000

8931.1248
898128
933120

9645.614784
969978.24
1007769.6

29,975.00
29,980.00
30,000.00

10417.26396672 11250.6450840576
1047576.4992
1131382.619136
1088391.168
1175462.46144
-

32,373.00

34,962.84

37,759.87

40,780.66

44,043.11

32,378.40

34,968.67

37,766.17

40,787.46

44,050.46

32,400.00

34,992.00

37,791.36

40,814.67

44,079.84

29,319.00
29,350.00
29,500.00

31,664.52
31,698.00
31,860.00
-

34,197.68

36,933.50

39,888.18

43,079.23

34,233.84

36,972.55

39,930.35

43,124.78

34,408.80

37,161.50

40,134.42

43,345.18

COSTOS UNITARIOS VARIABLES

Ao 2
999.32
154.70

Ao 3
1,027.70
160.64

Ao 4
1,055.24
166.55

Ao 5

1,154.02

1,188.34

1,221.80

1,254.37

158.61

164.70

170.76

176.78

158.61

164.70

170.76

176.78

154.43

160.36

166.26

172.13

154.43

160.36

166.26

172.13

153.68

159.58

165.45

171.29

153.68

159.58

165.45

171.29

153.78

153.77

157.91

161.92

153.78

153.77

157.91

161.92

1,081.94
172.43

Por unidad de producto

COSTO UNITARIO
MP E INSUMOS
AO1

4.53%

3.84%

3.68%

3.53%

3.53%

COSTO UNITARIO
MP E INSUMOS
AO2

COSTO UNITARIO
MP E INSUMOS
AO3

COSTO UNITARIO
MP E INSUMOS
AO4

COSTO UNITARIO
MP E INSUMOS
AO5

COSTO UNITARIO MP
E INSUMOS AO6

Por unidad de producto

1.0000000

COSTO UNITARIO
MP E INSUMOS
AO1

$ 100
$ 35
$ 12

COSTO UNITARIO
MP E INSUMOS
AO2

COSTO UNITARIO
MP E INSUMOS
AO3

COSTO UNITARIO
MP E INSUMOS
AO4

COSTO UNITARIO
MP E INSUMOS
AO5

COSTO UNITARIO MP
E INSUMOS AO6

104.53

108.54

112.54

116.51

120.62

36.59

37.99

39.39

40.78

42.22

12.54

13.03

13.50

13.98

14.47

1,675,245.00

1,722,821.96

1,768,993.59

1,813,749.12

1,859,636.98

0.0000000000

104.53

108.54

112.54

116.51

120.62

36.59

37.99

39.39

40.78

42.22

12.54

13.03

13.50

13.98

14.47

1.0094984628
1.0553848

0.0005965218

1.00000000
1.05321851
1.23908060

$ 1,650,000

$ 100
$ 35
$ 12

104.53

108.54

112.54

116.51

120.62

36.59

37.99

39.39

40.78

42.22

1.00000000
1.00561578
1.04479561

$ 100
$ 35
$ 12

12.54

13.03

13.50

13.98

14.47

104.53

108.54

112.54

116.51

120.62

36.59

37.99

39.39

40.78

42.22

1.00000000
1.00016681
1.00083403

$ 100
$ 35
$ 12

12.54

13.03

13.50

13.98

14.47

104.53

108.54

112.54

116.51

120.62

36.59

37.99

39.39

40.78

42.22

12.54

13.03

13.50

13.98

14.47

0.97811510
0.97914929
0.98415346

$ 100
$ 35
$ 12

TOTAL MATERIA PRIMA E INSUMOS

TOTAL MANO DE OBRA

TOTAL COSTO DE PRODUCCION

COSTOS TOTALES ANUALES

COSTO AO 1

COSTO AO 2

COSTO AO 3

COSTO AO 4

COSTO AO 5

COSTO AO 1

COSTO AO 2

COSTO AO 3

COSTO AO 4

COSTO AO 5

2,179,300.00

2,733,626.75

3,406,317.62

4,238,004.13

4,826,366.24

770,000.00

965,857.20

1,203,535.34

1,497,390.53

1,705,273.26

276,000.00

346,203.36

431,397.08

536,726.99

611,240.80

3,225,300.00

4,045,687.31

5,041,250.04

6,272,121.65

7,142,880.30

21,450,000.00

26,133,822.00

32,251,227.05

39,738,671.93

44,818,466.36

21,450,000.00

26,133,822.00

32,251,227.05

39,738,671.93

44,818,466.36

1,614,100.00

1,771,579.67

1,913,192.66

2,062,942.07

2,221,194.49

595,000.00

653,051.18

705,253.47

760,455.07

818,791.10

240,000.00

263,415.60

284,471.99

306,738.18

330,268.68

2,449,100.00

2,688,046.44

2,902,918.12

3,130,135.33

3,370,254.27

765,700.00

840,405.52

907,584.18

978,622.60

1,053,694.70

269,500.00

295,793.77

319,438.34

344,441.42

370,864.21

96,000.00

105,366.24

113,788.80

122,695.27

132,107.47

1,131,200.00

1,241,565.53

1,340,811.31

1,445,759.29

1,556,666.38

2,997,500.00

3,289,951.09

3,552,936.62

3,831,032.07

4,124,918.20

1,049,300.00

1,151,674.95

1,243,735.24

1,341,084.89

1,443,962.19

360,000.00

395,123.40

426,707.98

460,107.27

495,403.02

4,406,800.00

4,836,749.44

5,223,379.85

5,632,224.23

6,064,283.42

2,931,900.00

3,217,950.82

3,475,180.94

3,747,190.30

4,034,644.77

1,027,250.00

1,127,473.65

1,217,599.38

1,312,903.32

1,413,618.76

354,000.00

388,538.01

419,596.18

452,438.82

487,146.30

4,313,150.00

4,733,962.48

5,112,376.50

5,512,532.44

5,935,409.83

11,212,400.00

12,812,048.72

14,508,359.32

16,480,240.51

18,134,084.37

21,450,000.00
32,662,400.00

26,133,822.00
38,945,870.72

32,251,227.05
46,759,586.37

39,738,671.93
56,218,912.43

44,818,466.36
62,952,550.73

PU
PRODUCTO
ADALIMUMAD
AGRASTAT 50
AMPREVANIR
ATAZANAVIR
ASPARIGANASA
TOTAL

VENTAS
217,930,000.00
199,341,350.00
164,257,964.00
85,428,750.00
101,150,550.00

COSTOS VARIABLES
24,675,300.00
2,449,100.00
1,131,200.00
765,700.00
269,500.00

768,108,614.00

27,124,400.00

AO 1
$ 30,000,000
$ 24,000,000
$ 54,000,000.00

AO 2
$ 31,350,000
$ 25,080,000
$ 56,430,000.00

ADALIMUMAD
10,000.00
1,132.26
8,867.74
0.28
2,515.98

AGRASTAT 50
12,350.00
151.73
12,198.27
0.26
3,165.72

COSTOS FIJOS AO1

GASTOS ADMINISTRATIVOS
GASTOS EN VENTAS
TOTAL
CONCEPTO
PRECIO DE VENTA
COSTO VARIABLE
MARGEN DE CONTRIBUCION
(%) PARTICIPACION
MARGEN DE CONTRIBUCION PONDERADO

PUNTO DE EQUILIBRIO

9,504.19

CANTIDAD A VENDER POR PRODUCTO PARA PUNTO DE

EQUILIBRIO

UNIDADES

ADALIMUMAD
AGRASTAT 50
AMPREVANIR
ATAZANAVIR
ASPARIGANASA
TOTAL

2,696.56
2,466.55
2,032.45
1,057.05
5,163.11
13,415.71

UNIDADES CALCULADAS
PARA GRAFICA
5393.1125556361
4933.0993325492
4064.8909650421
2114.1048237384
10326.2118881853
26831.419565151

1
26,965,562.78
3,053,197.59
23,912,365.19

2
30,461,888.38
374,253.56
30,087,634.81

PRUEBA
CONCEPTO
VENTAS
COSTOS VARIABLES
MARGEN DE CONTRIBUCION
COSTOS FIJOS
UTILIDAD

PUNTO DE EQUILIBRIO EN PESOS ($)

PRODUCTO 1
PRODUCTO 2
PRODUCTO 3
PRODUCTO 4

TOTAL VENTAS

No

GASTOS DE VENTAS
Detalle

VALOR ($)
$ 26,965,563
$ 30,461,888
$ 43,600,020
$ 3,012,599

$ 104,040,071

Costo Total

Paquete Estrategia de Lanzamiento Publicitario

TOTAL

$-

GASTOS ADMINISTRATIVOS MENSUALES

No
1
2
3
4
5

Detalle

Costo Mensual
costo anual
$ 5,000,000
$ 60,000,000
$ 1,650,000
$ 19,800,000
$ 700,000
$ 8,400,000
$$$-

gerente
vendedores
comunicaciones
arriendo

$TOTAL

$ 88,200,000

NECESIDADES Y REQUERIMIENTOS

No

Detalle

costo

mesas de acero
cuarto frio
salarios para 6 meses
materia prima

$$-

TOTAL

VALOR SOLICITADO A FONDO EMPRENDER,

Detalle
VALOR SOLICITADO A FONDO EMPRENDER,

TOTAL
SMLMV

150 SMMLV $ 74,535,000

180 SMMLV $ 89,442,000

PUNTO DE EQUILIBRIO
MARGEN DE CONTRIBUCION
193,254,700.00
196,892,250.00
163,126,764.00
84,663,050.00
100,881,050.00

390,146,950.00
AO 3
$ 32,760,750
$ 26,208,600
$ 58,969,350.00
PRODUCTO
AMPREVANIR
21,452.00
151.73
21,300.27
0.21
4,555.01

PARTICIPACION (%)

INCREMENTO DE
ACUERDO A LA
CORRECCIN
MONETARIA, O
INFLACIN
PROYECTADA

0.28
0.26
0.21
0.11
0.13
1.00

AO 4
$ 34,234,984
$ 27,387,987
$ 61,622,970.75

AO 5
$ 35,775,558
$ 28,620,446
$ 64,396,004.43

2,850.00
147.02
2,702.98
0.11
300.62

22,350.00
1,283.99
21,066.01
0.54
5,681.70

ATAZANAVIR

DATOS GRAFICO
UNIDADES VENDIDAS
INGRESOS TOTALES
CF TOTAL
CV TOTAL

PUNTO DE EQUILIBRIO

COSTO TOTAL
utilidad

0
$0
$ 54,000,000
$0

13416
$ 219,435,489
$ 54,000,000
$ 10,520,616

$ 54,000,000
-$ 54,000,000

$ 64,520,616
$ 154,914,873

3,012,599.37
155,403.46
2,857,195.92

5
115,395,417.85
6,629,374.75
108,766,043.10

ESTAS UNIDADES SOLO

SIRVEN DE REFERENCIA
PARA LA REALIZACION
DEL GRAFICO DE P.E, POR
LO TANTO NO SE
UTILIZAN PARA EL
ANALISIS FINANCIERO

PRODUCTO
3

4
43,600,020.49
308,386.24
43,291,634.26

$ 88,200,000

costo anual
$$$$$$$$$-

$-

74535000

$ 74,535,000

PUN
PROMEDIO
$ 500,000,000
5,681.70
$ 450,000,000

UILIBRIO
26831
$ 438,870,978
$ 54,000,000
$ 21,041,231
$ 75,041,231
$ 363,829,747

$ 400,000,000

$ 350,000,000

$ 300,000,000

PESOS
$ 250,000,000

$ 200,000,000

$ 150,000,000

$ 100,000,000
TOTAL
219,435,488.87
10,520,615.59
208,914,873.28
54,000,000.00
154,914,873.28

$ 50,000,000

$0
0

5000

10000

15
UNID

PUNTO DE EQUILIBRIO

INGRESOS
T OT ALES
CF T OT AL

5000

10000

15000
UNIDADES

20000

25000

30000

COSTO DE CAPITAL
APORTANTES
EMPRENDEDORES
PRESTAMO A LA
BANCA

CANTIDAD
-

% PART
-

CK

65,000,000.00

0.88

TOTAL

65,000,000.00

0.88

TASA ESPER
-

3.50

3.08

3.08

Horario de atencion
Horario de
JEFE DE
atencion
COCINA
07 a 08
08 a 09
09 a 10
10 a 11
11 a 12
12 a 01
01 a 02
02 a 03
03 a 04
04 a 05
05 a 06
06 a 07
07 a 08
08 a 09
09 a 10

1 ADALIMUMAD
2 AGRASTAT 50

PIZZERO

AUXILIAR 1 AUXILIAR 2 MESERO 1

SEMANAL
180
90

MENSUAL
720
360
0
0
0
0
0
0

4320000

4320

2160000

2160

288

515000
240

PLATOS
1

1
8640

500
X

1
8640

250
X

MANO DE OBRA
1

24

12

2145.83333
4
8583.33333
NOMINA
515000

61500
576500
1.5
864,750.00

MESERO 2

ANUAL
8640
4320
0
0
0
0
0
0

61500
240
256.25
4
1025 9608.33333

15,000.00

1.16 12931.0345

MAQUINARIA Y EQUIPO
TABLAS DE MADERA
100
4,000
PUNTILLA LIBRA
10
3,000
PINTURA AISLANTE TARRO
2
20,000
TRINCHE
2
15,000
BUGGI
5
150,000
RASTRILLO
5
10,000
PALAS
5
15,000
MACHETES
5
12,000
AZADON
5
15,000
ZARANDA DE 2 METROS
2
30,000
TERMOMETRO A 250
2
100,000
PHMETRO
1
250,000
HOGOMETRO
1
150,000
GUANTES DE CARNAZA
10
12,000
LIMAS
5
6,000
DOTACION DE PROTECCION
2
300,000
MAQUINA CSEDORA DE BULTOS
2
250,000
ROTULADORA DE LOTE Y REGISTRO
1
1,000,000
EQUIPO DE COMPUTO
1
2,500,000
PLASTICO DE INVERNADERO
2
800,000

400,000
30,000
40,000
30,000
750,000
50,000
75,000
60,000
75,000
60,000
200,000
250,000
150,000
120,000
30,000
600,000
500,000
1,000,000
2,500,000
1,600,000

8,520,000