Está en la página 1de 16

Inversin Inicial

Inversin Total Aporte Propio %


ACTIVO FIJO 68,191,150 68,191,150 100%
Muebles y utiles 32,212,000 32,212,000 100%
Rodados 23,800,000 23,800,000 100%
Equipos de informtica y sistemas 6,295,000 6,295,000 100%
Equipos de seguridad 3,898,000 3,898,000 100%
Imprevistos 1,986,150 1,986,150 100%
ACTIVO NOMINAL 19,898,000 19,898,000 100%
Gastos Constitutivos 5,180,000 5,180,000 100%
Registro de Marca 1,500,000 1,500,000 100%
Garanta Alquiler 8,000,000 8,000,000 100%
Gastos Varios 188,000 188,000 100%
Publicidad y promocion 5,030,000 5,030,000 100%
Capital de trabajo 120,501,351 120,501,351 100%
TOTAL 208,590,501 208,590,501 100%

Imprevistos Se paga para entrar 4 millones


3% 66,205,000 y adems la garanta 4 millones
1,986,150
Gastos de publicidad y promocin
Descripcin Unitario Monto
1 Volantes, dipticos, tripticos x 1000 750,000 750,000
1 Afiches x 500 850,000 850,000
2 Tarjetas personales x 1000 70,000 140,000
1 Web Site 1,000,000 1,000,000
10 Publicidad en internet/Mailing 29,000 290,000
1 Carteleria 2,000,000 2,000,000
TOTAL 4,699,000 5,030,000

Gastos Varios
Descripcin Costo Unitario Costo Total
8 Carpetas archivadoras 2,000 16,000
4 Resma (Oficio) 19,500 78,000
2 Perforadoras 15,000 30,000
2 Presilladoras 10,000 20,000
2 Agendas 22,000 44,000
Total tiles de Oficina 188,000

CANT. PRESUPUESTO DE MUEBLES Y UTILES PRECIO UNITARIO TOTAL


1 Telfono y Fax 750,000 750,000
1 Telefono 335,000 335,000
1 Aire Acondicionado 18000 BTU 2,383,000 2,383,000
2 Aire Acondicionado 12000 BTU 1,572,000 3,144,000
10 Estante de metal 250,000 2,500,000
1 Bebedero 180,000 180,000
1 Sillones de oficina 650,000 650,000
2 Silla tipo secretaria 600,000 1,200,000
3 Sillas 450,000 1,350,000
2 Estantes de oficina 250,000 500,000
1 Juego de sillones de sala de espera 1,200,000 1,200,000
1 Escritorio oficina 1,500,000 1,500,000
6 Exhibidores de vidrio 2,600,000 15,600,000
4 Extintores 230,000 920,000
32,212,000

PRESUPUESTO DE EQUIPOS
CANT. INFORMATICOS PRECIO UNITARIO TOTAL
2 Computadoras de mesa 1,600,000 3,200,000
1 Impresora multifuncin 595,000 595,000
1 Sofware 2,500,000 2,500,000
6,295,000

CANT. ALQUILER
1 Alquiler 4,000,000
1 Garanta de alquiler 4,000,000
8,000,000

Equipos de Seguridad
Herramientas y equipos CANTIDAD Precio Unitario TOTAL
Sistema de alarma 2 699,000 1,398,000
Circuito de Seguridad 1 2,500,000 2,500,000
TOTAL 3,898,000

GASTOS DE CONSTITUCION
DESCRIPCION CANTIDAD Costo Unitario MONTO
GASTOS DE ESCRITURA/MODIFICACION 1 2,500,000 2,500,000
PUBLICACION EN PERIODICOS 3 471,000 1,413,000
COPIAS AUTENTICADAS ESCRITURA 1 45,000 45,000
RUBRICA DE FORM. CONTINUOS 100PAG. 1 122,000 122,000
HONORARIOS DEL CONTADOR 1 600,000 600,000
INSCRIPCION R.P.C. 1 150,000 150,000
HONORARIOS Y GASTOS DE ABOGADO 1 200,000 200,000
CAMBIO DE INFORMACION EN LA S.E.T. 1 150,000 150,000
TOTAL 5,180,000
Equipamiento baos y limpieza
Descripcin Unitario Monto
1 Jabonera liquida 100,000 100,000
2 Escobas 13,000 8,131
2 Pala recogedora de basura 11,500 11,500
1 Escurridor para piso 11,000 11,000
4 Basureros 18,500 90,000
TOTAL 220,631

Metalurgica Renacer
0984283287-0992994845
metalurgicarenacer@gmail.com
anuncio nro 1828439
anuncio nro 2530137
anuncio nro 2300330
anuncio nro 2679997
DEPRECIACION Y AMORTIZACION (Grs.) depreciacin y amortizacin
VALOR DEPRECIACION AMORT. ACTIVO
DESCRIPCION INVERSION VIDA UTIL 1 2 3 4 5 TOTAL
RESIDUAL ACTIVO FIJO NOMINAL

ACTIVO FIJO 68,191,150 10,731,780 10,731,780 10,731,780 10,731,780 9,158,030 52,085,150


Muebles y utiles 32,212,000 16,106,000 10 3,221,200 0 3,221,200 3,221,200 3,221,200 3,221,200 3,221,200 16,106,000
Rodados 23,800,000 0 5 4,760,000 0 4,760,000 4,760,000 4,760,000 4,760,000 4,760,000 23,800,000
Equipos de informtica y sistemas 6,295,000 0 4 1,573,750 0 1,573,750 1,573,750 1,573,750 1,573,750 0 6,295,000
Equipos de seguridad 3,898,000 0 5 779,600 0 779,600 779,600 779,600 779,600 779,600 3,898,000
Imprevistos 1,986,150 0 5 397,230 0 397,230 397,230 397,230 397,230 397,230 1,986,150
ACTIVO NOMINAL 19,898,000
Gastos Constitutivos 5,180,000 0 4 1,295,000 1,295,000 1,295,000 1,295,000 1,295,000 0 5,180,000
Registro de Marca 1,500,000 0 4 375,000 375,000 375,000 375,000 375,000 0 1,500,000
Garanta Alquiler 8,000,000 0 4 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 0 8,000,000
Gastos Varios 188,000 0 4 47,000 47,000 47,000 47,000 47,000 0 188,000
Publicidad y promocion 5,030,000 0 4 1,257,500 1,257,500 1,257,500 1,257,500 1,257,500 0 5,030,000
4,974,500 4,974,500 4,974,500 4,974,500 0 19,898,000
TOTAL 88,089,150 16,106,000 10,731,780 4,974,500 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030 71,983,150

En el caso de los vehculos 5 aos y computadores la vida til fue establecida en 4 aos. Para la maquinaria y equipo es de 10 aos, y para edificios y construcciones es de 25 aos.
El valor residual de un activo depende de numerosos factores. En primer lugar, se establece sobre la idea de si el activo tendr algn tipo de valor en el mercado una vez finalizada su vida til.
PLANTEL DE PERSONAL INCREMENTO DE PRECIO
DESCRIPCION CANT. SUELDO Ao 1 Ao 2 Ao 3 Ao 4 Ao 5 POR INFLACION
GERENTE 1 4,500,000 54,000,000 56,700,000 59,535,000 62,511,750 65,637,338 5%
Vendedores 2 2,200,000 52,800,000 55,440,000 58,212,000 61,122,600 64,178,730
FR Limpieza 1 1,824,055 21,888,660 22,983,093 24,132,248 25,338,860 26,605,803
FR Seguridad 1 2,000,000 24,000,000 25,200,000 26,460,000 27,783,000 29,172,150
TOTAL DE SUELDOS 152,688,660 160,323,093 168,339,248 176,756,210 185,594,021 843,701,231
Cargas Sociales ### 39,808,224 ### ### ### 209,491,016
IPS 16,5% 16.50% 25,193,629 26,453,310 27,775,976 29,164,775 ###
Aguinaldo Devengado 8,33% 8.33% 12,718,965 13,354,914 14,022,659 14,723,792 ###
TOTAL SUELDOS + CARGA SOCIAL 0 190,601,254 200,131,317 210,137,883 220,644,777 231,677,016

SERVICIOS TERCERIZADOS
CANTIDAD SALARIO CANTIDAD DE
DESCRIPCION PERSONAL MENSUAL EN GS MESES TRABAJADOS
AO 1 AO 2 AO 3 AO 4 AO 5

Servicios tercerizados 12,000,000 12,600,000 13,230,000 13,891,500 14,586,075


Contabilidad (Honorarios) 1 1,000,000 12 12,000,000 12,600,000 13,230,000 13,891,500 ### 66,307,575
COSTOS ANUALES PROYECTADOS EN GUARANES INCREMENTO DE PRECIOS POR INFLACION

AOS 1 2 3 4 5 5%
COSTOS VARIABLES 811,242,000 894,394,305 986,069,721 1,087,141,868 1,198,573,909
COSTOS VARIABLES 811,242,000 894,394,305 986,069,721 1,087,141,868 1,198,573,909
GASTOS ADMINISTRATIVOS 276,665,654 290,498,937 305,023,884 320,275,078 336,288,832
SUELDOS 152,688,660 160,323,093 168,339,248 176,756,210 185,594,021 843,701,231
CARGAS SOCIALES 37,912,594 39,808,224 41,798,635 43,888,567 46,082,995 209,491,016
SERVICIOS TERCERIZADOS 12,000,000 12,600,000 13,230,000 13,891,500 14,586,075 66,307,575
MOVILIZACION(*) 11,426,400 11,997,720 12,597,606 13,227,486 13,888,861
MANTENIMIENTO 3,400,000 3,570,000 3,748,500 3,935,925 4,132,721
SERVICIOS BASICOS (LUZ, AGUA, TELEFONO) 8,400,000 8,820,000 9,261,000 9,724,050 10,210,253 Luz 300,000 por mes
PUBLICIDAD 2,838,000 2,979,900 3,128,895 3,285,340 3,449,607 Agua 100,000 por mes
ALQUILER 48,000,000 50,400,000 52,920,000 55,566,000 58,344,300 Telefono e Inte 300,000 por mes
GASTOS NO DESEMBOLSABLES 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030 71,983,150 Total 700,000 por mes
Depreciacin Activos Fijos 10,731,780 10,731,780 10,731,780 10,731,780 9,158,030
Amortizacin Activos Nominales 4,974,500 4,974,500 4,974,500 4,974,500 -
GASTOS FINANCIEROS - - - - -
Intereses - - ### - -
COSTOS TOTALES 1,103,613,934 1,200,599,522 1,306,799,885 1,423,123,226 1,544,020,771

(*) NAFTA SOBRE 1 VEHICULO POR 30 DIAS 952,200 1500 kilometros al mes 12 l * 5290 = 63.480 * 15 cargas = 952.200
MANTENIMIENTO DEL VEHICULO 4 veces al ao 2,400,000 Publicidad y promocion ANUAL
Volantes,
2 dipticos, tripticos 750,000 1,500,000
MANTENIMIENTO DE MAQUINARIA Y EQUIPO 1,000,000 x 1000
3,400,000 1 Afiches x 500 850,000 850,000
2 Tarjetas personal 70,000 140,000
12 Publicidad en inte 29,000 348,000
TOTAL 1,699,000 2,838,000
INGRESOS POR VENTAS INCREMENTO DE PRECIOS DE VENTA
Precio 10%
de VENTA Cantidad x
288 dias venta MENSUAL ao 1 2 3 4 5 TOTAL
Aumento
Venta ventas/cantidad 5% 5.0% 5.0% 5.0%
Semanal 12,133 145,596 1,111,242,000 ### ### 1,712,200,423 1,977,591,489 7,566,943,032
MAQUINA
30.0 CADENA 100 M 2,500 700 8,400 21,000,000 24,255,000 28,014,525 32,356,776 37,372,077 142,998,378
2.0 TALL TAC 500 M 2,000 350 4,200 8,400,000 9,702,000 11,205,810 12,942,711 14,948,831 57,199,351
20.0 RUBI 100 M 2,500 280 3,360 8,400,000 9,702,000 11,205,810 12,942,711 14,948,831 57,199,351
10.0 LUMINA BORDADORA MAQ. 6,500 300 3,600 23,400,000 27,027,000 31,216,185 36,054,694 41,643,171 159,341,050
12.0 NEON DE BORDAR MAQ. 17,500 45 540 9,450,000 10,914,750 12,606,536 14,560,549 16,817,435 64,349,270
20.0 TALL D 2000 M 40/2 3,500 4200 50,400 176,400,000 ### 235,322,010 271,796,922 313,925,444 ###
120.0 TALL TAC 5000 M 40/2 8,000 3000 36,000 288,000,000 ### 384,199,200 443,750,076 512,531,338 ###
12.0 TALL TAC 5000 M 40/3 12,000 400 4,800 57,600,000 66,528,000 76,839,840 88,750,015 102,506,268 392,224,123
20.0 TALL TAC 5000 M 30/3 16,000 800 9,600 153,600,000 ### 204,906,240 236,666,707 273,350,047 ###
60.0 TALL TAC 5000 M 20/3 23,000 500 6,000 138,000,000 ### 184,095,450 212,630,245 245,587,933 939,703,627
40.0 CROCHE - - - - -
60.0 LIZA 500 M 14,000 70 840 11,760,000 13,582,800 15,688,134 18,119,795 20,928,363 80,079,092
3.0 LOLITA 500 M 13,500 60 720 9,720,000 11,226,600 12,966,723 14,976,565 17,297,933 66,187,821
30.0 PRINCESA 500 M 14,500 48 576 8,352,000 9,646,560 11,141,777 12,868,752 14,863,409 56,872,498
3.0 CLEA 1000 M 18,000 50 600 10,800,000 12,474,000 14,407,470 16,640,628 19,219,925 73,542,023
10.0 ANNE 500 M 18,500 35 420 7,770,000 8,974,350 10,365,374 11,972,007 13,827,668 52,909,400
20.0 RR HILOS 100 GRS 8,500 45 540 4,590,000 5,301,450 6,123,175 7,072,267 8,168,468 31,255,360
6.0 FERRETERIA 15,000 25 300 4,500,000 5,197,500 6,003,113 6,933,595 8,008,302 30,642,510
12.0 PINQUIN BRISA 12,000 30 360 4,320,000 4,989,600 5,762,988 6,656,251 7,687,970 29,416,809
5.0 BARROCO 500 M 23,500 22 264 6,204,000 7,165,620 8,276,291 9,559,116 11,040,779 42,245,807
TEXTURADO - - - - -
12.0 BONFIO 100 GRS 7,500 220 2,640 19,800,000 22,869,000 26,413,695 30,507,818 35,236,529 134,827,042
20.0 BONFIO 200 GRS 12,500 200 2,400 30,000,000 34,650,000 40,020,750 46,223,966 53,388,681 204,283,397
30.0 ZANOTTI 100 GRS 7,500 250 3,000 22,500,000 25,987,500 30,015,563 34,667,975 40,041,511 153,212,548
2.0 ZANOTTI 200 GRS 7,000 100 1,200 8,400,000 9,702,000 11,205,810 12,942,711 14,948,831 57,199,351
15.0 TEXTURIZADO 500 GRS 19,500 180 2,160 42,120,000 48,648,600 56,189,133 64,898,449 74,957,708 286,813,890
12.0 TEXTURADO COLORES 500 G 23,500 88 1,056 24,816,000 28,662,480 33,105,164 38,236,465 44,163,117 168,983,226
HILOS DE GOMA - - - - -
10.0 HILOS DE GOMA 100 M 2,000 90 1,080 2,160,000 2,494,800 2,881,494 3,328,126 3,843,985 14,708,405
60.0 HILOS DE GOMA 500 M 7,000 20 240 1,680,000 1,940,400 2,241,162 2,588,542 2,989,766 11,439,870
3.0 HILOS DE GOMA 1000 M 25,000 25 300 7,500,000 8,662,500 10,005,188 11,555,992 13,347,170 51,070,849

INCREMENTO -
DE PRECIOS DE COSTO
Precio 5%
de
Costo VENTA 1 2 3 4 5 TOTAL
Cantidad x
MENSUAL ao Incremento de ventas
sobre el nivel inicial 5% 5.0% 5.0% 5.0%
12133 145596 ### ### ### ### ### ###
MAQUINA
CADENA 100 M 1,300 700 8400 10,920,000 12,039,300 13,273,328 14,633,844 16,133,813 67,000,286
TALL TAC 500 M 500 350 4200 2,100,000 2,315,250 2,552,563 2,814,201 3,102,656 12,884,670
RUBI 100 M 1,200 280 3360 4,032,000 4,445,280 4,900,921 5,403,266 5,957,100 24,738,567
LUMINA BORDADORA 4,000 300 3600 14,400,000 15,876,000 17,503,290 19,297,377 21,275,358 88,352,026
NEON DE BORDAR MAQ12,000 45 540 6,480,000 7,144,200 7,876,481 8,683,820 9,573,911 39,758,412
TALL D 2000 M 40/2 2,800 4200 50400 141,120,000 ### 171,532,242 189,114,297 208,498,512 865,849,851
TALL TAC 5000 M 40/2 6,400 3000 36000 230,400,000 ### 280,052,640 308,758,036 340,405,734 1,413,632,410
TALL TAC 5000 M 40/3 8,500 400 4800 40,800,000 44,982,000 49,592,655 54,675,902 60,280,182 250,330,739
TALL TAC 5000 M 30/3 11,000 800 9600 105,600,000 ### 128,357,460 141,514,100 156,019,295 647,914,855
TALL TAC 5000 M 20/3 17,000 500 6000 102,000,000 ### 123,981,638 136,689,755 150,700,455 625,826,848
CROCHE
LIZA 500 M 10,000 70 840 8,400,000 9,261,000 10,210,253 11,256,803 12,410,626 51,538,682
LOLITA 500 M 9,900 60 720 7,128,000 7,858,620 8,664,129 9,552,202 10,531,302 43,734,253
PRINCESA 500 M 11,000 48 576 6,336,000 6,985,440 7,701,448 8,490,846 9,361,158 38,874,891
CLEA 1000 M 12,000 50 600 7,200,000 7,938,000 8,751,645 9,648,689 10,637,679 44,176,013
ANNE 500 M 11,500 35 420 4,830,000 5,325,075 5,870,895 6,472,662 7,136,110 29,634,742
RR HILOS 100 GRS 5,000 45 540 2,700,000 2,976,750 3,281,867 3,618,258 3,989,130 16,566,005
FERRETERIA 10,000 25 300 3,000,000 3,307,500 3,646,519 4,020,287 4,432,366 18,406,672
PINQUIN BRISA 7,000 30 360 2,520,000 2,778,300 3,063,076 3,377,041 3,723,188 15,461,604
BARROCO 500 M 16,500 22 264 4,356,000 4,802,490 5,294,745 5,837,457 6,435,796 26,726,488
TEXTURADO
BONFIO 100 GRS 4,800 220 2640 12,672,000 13,970,880 15,402,895 16,981,692 18,722,315 77,749,783
BONFIO 200 GRS 7,800 200 2400 18,720,000 20,638,800 22,754,277 25,086,590 27,657,966 114,857,633
ZANOTTI 100 GRS 5,000 250 3000 15,000,000 16,537,500 18,232,594 20,101,435 22,161,832 92,033,360
ZANOTTI 200 GRS 4,200 100 1200 5,040,000 5,556,600 6,126,152 6,754,082 7,446,375 30,923,209
TEXTURIZADO 500 GR 13,500 180 2160 29,160,000 32,148,900 35,444,162 39,077,189 43,082,601 178,912,852
TEXTURADO COLORES 18,000 88 1056 19,008,000 20,956,320 23,104,343 25,472,538 28,083,473 116,624,674
HILOS DE GOMA 0 0 - - - - - -
HILOS DE GOMA 100 M 1,000 90 1080 1,080,000 1,190,700 1,312,747 1,447,303 1,595,652 6,626,402
HILOS DE GOMA 500 M 3,500 20 240 840,000 926,100 1,021,025 1,125,680 1,241,063 5,153,868
HILOS DE GOMA 1000 18,000 25 300 5,400,000 5,953,500 6,563,734 7,236,516 7,978,259 33,132,010
RESULTADOS ANUALES PROYECTADOS EN GUARANES
AO 1 AO 2 AO 3 AO 4 AO 5
INGRESOS OPERATIVOS 1,111,242,000 1,283,484,510 1,482,424,609 1,712,200,423 1,977,591,489
COSTOS OPERATIVOS 1,087,907,654 1,171,059,959 1,262,735,376 1,363,807,522 1,475,239,563
Variables 811,242,000 894,394,305 986,069,721 1,087,141,868 1,198,573,909
Administracin 276,665,654 276,665,654 276,665,654 276,665,654 276,665,654
FONDOS OPERATIVOS 23,334,346 112,424,551 219,689,234 348,392,901 502,351,926
GASTOS NO DESEMBOLSABLES 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030
MARGEN OPERATIVO 7,628,066 96,718,271 203,982,954 332,686,621 493,193,896
GASTOS FINANCIEROS - - - - -
UTILIDAD A/ IMPUESTO 7,628,066 96,718,271 203,982,954 332,686,621 493,193,896
Impuesto a la Renta (10%) 762,807 9,671,827 20,398,295 33,268,662 49,319,390
UTILIDAD NETA 6,865,259 87,046,444 183,584,658 299,417,959 443,874,506
UTILIDAD NETA S/ INGRESOS (%) 1% 7% 12% 17% 22%

Incremento de precios de venta


Incremento de costos variables
Incremento de costos fijos
CAPITAL DE TRABAJO
CAPITAL DE TRABAJO COEF/dias AO 1 AO 2 AO 3 AO 4 AO 5
Disponibilidad 20 60,889,973 70,327,918 81,228,746 93,819,201 108,361,177
Costos Operativos 20 59,611,378 64,167,669 69,190,979 74,729,179 80,835,045
CAPITAL DE TRABAJO 120,501,351 134,495,587 150,419,725 168,548,381 189,196,222
INCREMENTAL - 13,994,236 15,924,138 18,128,655 20,647,841
PUNTO DE EQUILIBRIO DE PRODUCCION

DESCRIPCION AO 1 AO 2 AO 3 AO 4 AO 5
INGRESOS 1,111,242,000 1,283,484,510 1,482,424,609 1,712,200,423 1,977,591,489
COSTOS VARIABLES 811,242,000 894,394,305 986,069,721 1,087,141,868 1,198,573,909
Costos Variables 811,242,000 894,394,305 986,069,721 1,087,141,868 1,198,573,909
MARGEN DE CONTRIBUCION (G$) 300,000,000 389,090,205 496,354,888 625,058,556 779,017,580
MARGEN DE CONTRIBUCION (%) 27.00% 30.32% 33.48% 36.51% 39.39%
COSTOS FIJOS 292,371,934 292,371,934 292,371,934 292,371,934 285,823,684
Administracin 276,665,654 276,665,654 276,665,654 276,665,654 276,665,654
Gastos no desembolsables 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030
Gastos Financieros 0 0 0 0 0
PUNTO DE EQUILIBRIO S/ VTAS. (G$) 1,082,986,577 964,441,777 873,204,558 800,883,925 725,583,735
PUNTO DE EQUILIBRIO S/ VTAS. (%) 97.46% 75.14% 58.90% 46.78% 36.69%

concepto de punto de equilibrio punto en el que la empresa no gana ni pierde - ------- cristiano
punto en el que la empresa paga sus costos fijos y variables pero no gana ni tampoco pierde su beneficio es igual a cero
FLUJO DE EFECTIVO
AO 0 AO 1 AO 2 AO 3 AO 4 AO 5
INGRESOS 1,111,242,000 1,283,484,510 1,482,424,609 1,712,200,423 1,977,591,489 7,566,943,032
COSTOS TOTALES 1,103,613,934 1,186,766,239 1,278,441,656 1,379,513,802 1,484,397,593 6,432,733,224
Variables 811,242,000 894,394,305 986,069,721 1,087,141,868 1,198,573,909 4,977,421,803
Administracin 276,665,654 276,665,654 276,665,654 276,665,654 276,665,654 1,383,328,271
Gastos no desembolsables 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030 71,983,150
Gastos Financieros 0 0 0 0 0 0
UTILIDAD A/ IMPUESTO 7,628,066 96,718,271 203,982,954 332,686,621 493,193,896 1,134,209,807
Impuestos 762,807 9,671,827 20,398,295 33,268,662 49,319,390 113,420,981
+ UTILIDAD NETA 6,865,259 87,046,444 183,584,658 299,417,959 443,874,506 1,020,788,826
+ Gastos no desembolsables 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030 71,983,150
- Inversion Inicial 88,089,150 88,089,150
- Capital de Trabajo 120,501,351 13,994,236 15,924,138 18,128,655 20,647,841 0 189,196,222
+ Valor Residual 16,106,000 16,106,000
+ Recupero Cap. Trabajo 189,196,222 189,196,222
+ Desembolso del Prestamo 0 0
- Amortizacion prestamo 0 0 0 0 0 0
FLUJO NETO -208,590,501 8,577,303 86,828,586 181,162,283 294,476,398 658,334,758 1,020,788,826
ANALISIS DE SENSIBILIDAD Gs
Detalle
1 2 3 4 5
Ingresos por Ventas 1,111,242,000 1,283,484,510 1,482,424,609 1,712,200,423 1,977,591,489 7,566,943,032
Menos Costo Variable 811,242,000 894,394,305 986,069,721 1,087,141,868 1,198,573,909 4,977,421,803
Gastos de Adm y Ventas 276,665,654 276,665,654 276,665,654 276,665,654 276,665,654 1,383,328,271
Gastos Financieros 0 0 0 0 0 -
Gastos no desembolsables 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030 71,983,150
Utilidad Antes de Imptos. 7,628,066 96,718,271 203,982,954 332,686,621 493,193,896 1,134,209,807
Impuesto a la Renta 762,807 9,671,827 20,398,295 33,268,662 49,319,390 113,420,981
Utilidad Neta 6,865,259 87,046,444 183,584,658 299,417,959 443,874,506 1,020,788,826 0
(+) Mas Depreciacion 15,706,280 15,706,280 15,706,280 15,706,280 9,158,030 71,983,150 0
(-) Inversion Inicial 88,089,150 - - - - - 88,089,150 0
(-) Capital de Trabajo 120,501,351 13,994,236 15,924,138 18,128,655 20,647,841 - 189,196,222 0
(+) Valor Residual - - - - - 16,106,000 16,106,000 0
(+) Recupero Cap. Trabajo - - - - - 189,196,222 189,196,222 0
(+) Desembolso del Prestamo - - - - - - - 0
(-) Amortizacion prestamo - - - - - - - 0
FLUJO NETO (208,590,501) 8,577,303 86,828,586 181,162,283 294,476,398 658,334,758 1,020,788,826 0
TASA DE DESCUENTO VAN 30%
1.30 1.69 2.20 2.86 3.71
Valor Actual -208,590,501 6,597,925 51,377,861 82,458,936 103,104,372 177,308,691 212,257,285
VAN 212,257,285
TIR 56.26%
favorable Pesimo promedio
Variacion Ingresos 0% 10% 2% 3%
Variacion Costo de Venta 0% 5% 5% 5%
Variacion Gastos Adm y Ventas 0% 5% 5% 5%
Inflacin 0% 5% 7% 5%
TIR
Supuestos:
1. la inflacin afecta a los precios, a los costos de ventas y los costos fijos
2. los costos son transferidos a los clientes siempre y cuando la competencia lo permita
3. el costo del prestamo del proyecto si no es a tasa variable no afecta al proyecto
TASA MINIMA DE ACEPTACION
30%

1 Calculo del VAN-TIR

Flujo Flujo
Ao Flujo Neto Acumulado Actualizado Calculo del VAN-TIR

Flujo Flujo
0 -208,590,501 -208,590,501 -208,590,501 2 Ao Flujo Neto Acumulado Actualizado
1.00 1 8,577,303 -200,013,198 8,577,303 TASA DE DESCUENTO CON COSTO PROMEDIO 0 -208,590,501 -208,590,501 -208,590,501
1.00 2 86,828,586 -113,184,612 86,828,586 PONDERADO DE CAPITAL = 10% 1.10 1 8,577,303 -200,013,198 7,797,548
1.00 3 181,162,283 67,977,670 181,162,283 1.21 2 86,828,586 -113,184,612 71,759,162
1.00 4 294,476,398 362,454,068 294,476,398 1.33 3 181,162,283 67,977,670 136,109,904
1.00 5 658,334,758 1,020,788,826 658,334,758 1.46 4 294,476,398 362,454,068 201,131,342
1,020,788,826 1.61 5 658,334,758 1,020,788,826 408,774,089
616,981,544
VAN 1,020,788,826
TIR 56.26% VAN CPPC 616,981,544

TIEMPO DE RECUPERO DE INVERSION 2.00 aos


0.62 Costo promedio ponderado costo 3
2.62 aos Participacion capital propio 100% 10% 10% tasa de ahorro a largo plazo del BCP
Participacion capital ajeno 0% 0.0% 0% 8%
958 DIAS 10%
31.5 MESES

También podría gustarte