CONCEPTO PERIODO 0 ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

FLUJO OPERACIONAL
+ INGRESOS
+ ingresos por servicios - 10,000,000 11,250,000 12,500,000 15,000,000 18,750,000 20,000,000 45,000,000 70,000,000 95,000,000 120.000.000 145.000.000
+ ingresos por ventas
= TOTAL INGRESOS - 10,000,000 11,250,000 12,500,000 15,000,000 18,750,000 20,000,000 45,000,000 70,000,000 95,000,000 120,000,000 145,000,000
- COSTOS Y GASTOS
- MATERIAS PRIMAS 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
- NOMINA 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536 6,948,536
- COSTOS INDIRECTOS 900,000 900,000 900,000 900,000 900,000 900,000 900,000 900,000 900,000 900,000 900,000 900,000
- GASTOS ADMINISTRATIVOS 30,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
- INTERESES 564,318 534,563 502,230 467,170 429,224 388,228 344,007 296,379 245,149 190,116 131,065 67,772
- DEPRECIACIONES Y AMORTIZACIONES
= TOTAL COSTOS Y GASTOS 30,000,000 14,412,854 14,383,099 14,350,766 14,315,706 14,277,760 14,236,764 14,192,543 14,144,915 14,093,685 14,038,652 13,979,601 13,916,308
= UTILIDAD ANTES DE IMPU DE RENTA
- IMPUESTO DE RENTA
+ DEPRECIACIONES Y AMORTIZACIONES
FLUJO DE FINANCIACION
+ PRESTAMOS RECIBIDOS 30,000,000
- PAGO DE PRESTAMOS (ABONO A CAPITAL)
FLUJO DE INVERSION
- COMPRA DE ACTIVOS…….
+ VENTA DE ACTIVOS (CALCULO ESPECIAL)
- INVERSION EN CAPITAL DE TRABAJO….
+ RECUPERACION CAPITAL DE TRABAJO
= FLUJO DE CAJA NETO (FCN) (30,000,000) (14,412,854) (4,383,099) (3,100,766) (1,815,706) 722,240 4,513,236 5,807,457 30,855,085 55,906,315 80,961,348 106,020,399 131,083,692
IMPUESTO DE RENTA 33.00%
tasa de oportunidad 13.00%

VALOR PRESENTE NETO $ 9,645,453

TASA INTERNA DE RETORNO 15.43%
RELACION COSTO BENEFICIO 1.09 VPN ENT 117,158,375 VPN SAL 107,512,921
CAUE 1,777,556
PERIODO DE RECUPERACION DE LA INVERSION -30,000,000 -48,312,854 -58,976,624 -69,744,351 -80,626,823 -90,386,070 -97,623,023 -104,506,559 -87,237,326 -42,671,864 32,742,142
 CAPACIDAD DE PLANTA
INGRESOS POR INGRESOS POR
PERIDO
SERVICIOS VENTAS

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTAL DE INGRESOS

CAPACIDAD DE MANO DE OBRA

CANTIDAD DE
PROMEDIO COSTO
PERIDO EMPLEADOS
SERVICIOS DIARIOS
OPERATIVOS
ENERO 5 300,000
FEBRERO 5 400,000
MARZO 5 450,000
ABRIL 5 500,000
MAYO 5 600,000
JUNIO 5 750,000
JULIO 5 800,000
AGOSTO 5 1,800,000
SEPTIEMBRE 5 2,800,000
OCTUBRE 5 3,800,000
NOVIEMBRE 5 4,800,000
DICIEMBRE 5 5,800,000
TOTAL DE INGRESOS
OS DE INVENTARIOS MARGEN DEL 15%
INGRESOS POR TOTAL DE INGRESOS
PERIDO
VENTAS SEMESTRALES

1 SEMESTRE - -
2 SEMESTRE - -
3 SEMESTRE - -
4 SEMESTRE - -
5 SEMESTRE - -
6 SEMESTRE - -
7 SEMESTRE - -
8 SEMESTRE - -
9 SEMESTRE - -
10 SEMESTRE - -
TOTAL COSTOS DE INVENTARIOS -
A
TOTAL DE INGRESOS
SEMESTRALES

PERIDO

costo mo
costo rpto
INGRESOS POR PROMEDIO COSTO INGRESOS POR
1 SEMESTRE
SERVICIOS REPUESTOS REPUESTOS
2 SEMESTRE
7,500,000 - - 3 SEMESTRE
10,000,000 - - 4 SEMESTRE
11,250,000 - - 5 SEMESTRE
12,500,000 - - 6 SEMESTRE
15,000,000 - - 7 SEMESTRE
18,750,000 - - 8 SEMESTRE
20,000,000 - - 9 SEMESTRE
45,000,000 - - 10 SEMESTRE
70,000,000 - - TOTAL DE
95,000,000 - -
120,000,000 -
145,000,000 - -
570,000,000 -
 PROMEDIO COSTO SERVICIOS POR EMPLEADO

MANTENIMIENTO
SINCRONIZADAS REPARACIONES
PREVENTIVO INGRESOS POR
SERVICIOS
$ 85,000 $ 40,000 $ 240,000
$ 142,000 $ 24,000 $ 900,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
2 3 1 530,000
TOTAL DE INGRESOS 5,300,000
INGRESOS POR
REPUESTOS

1,256,000
1,256,000
1,256,000
1,256,000
1,256,000
1,256,000
1,256,000
1,256,000
1,256,000
1,256,000
12,560,000
 CARGO DIAS SALARIO BASICO COMISIONES AUX TRANS DEVENGADO
Tecnico 30 690,000 0 77,700 767,000
Tecnico 30 690,000 0 77,700 767,700
PRIMER AÑO

Gerente 30 1,500,000 0 0 1,500,000

secretaria 30 690,000 0 77,700 767,700
administrador 30 900,000 0 77,700 977,700

CARGO DIAS SALARIO BASICO COMISIONES AUX TRANS DEVENGADO

Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
SEGUNDO AÑO

Tecnico 30 566,700 0 67,800 634,500

Gerente 30 1,000,000 0 67,800 1,067,800
secretaria 30 600,000 0 67,800 667,800
serviso generales 30 566,700 0 67,800 634,500

CARGO DIAS SALARIO BASICO COMISIONES AUX TRANS DEVENGADO

Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Gerente 30 1,000,000 0 67,800 1,067,800
TERCER AÑO

secretaria 30 600,000 0 67,800 667,800

serviso generales 30 566,700 0 67,800 634,500
comercial 30 566,700 0 67,800 634,500

CARGO DIAS SALARIO BASICO COMISIONES AUX TRANS DEVENGADO

Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
CUARTO AÑO

Gerente 30 1,000,000 0 67,800 1,067,800

secretaria 30 600,000 0 67,800 667,800
serviso generales 30 566,700 0 67,800 634,500
comercial 30 566,700 0 67,800 634,500

CARGO DIAS SALARIO BASICO COMISIONES AUX TRANS DEVENGADO

Tecnico 30 566,700 0 67,800 634,500
 Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Tecnico 30 566,700 0 67,800 634,500
Gerente 30 1,000,000 0 67,800 1,067,800
QUINTO AÑO

secretaria 30 600,000 0 67,800 667,800

serviso generales 30 566,700 0 67,800 634,500
comercial 30 566,700 0 67,800 634,500
CESANTIAS INTER CESAN PRIMA VACACIONES ARL SALUD PENSION
159,777 63,975 57,500 28,750 2,346 2,300 2,300
159,777 63,975 57,500 28,750 2,346 2,300 2,300
$ 317,500 0 125,000 62,500 5,100 5,000 5,000
159,777 63,975 57,500 28,750 2,346 2,300 2,300
204,227 81,475 75,000 37,500 3,060 3,000 3,000

CESANTIAS INTER CESAN PRIMA VACACIONES ARP SALUD PENSION

52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
88,948 889 88,948 41,600 10,440 85,000 120,000
55,628 556 55,628 24,960 6,000 51,000 72,000
52,854 529 52,854 23,575 13,805 48,170 68,004

CESANTIAS INTER CESAN PRIMA VACACIONES ARP SALUD PENSION

52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
88,948 889 88,948 41,600 10,440 85,000 120,000
55,628 556 55,628 24,960 6,000 51,000 72,000
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004

CESANTIAS INTER CESAN PRIMA VACACIONES ARP SALUD PENSION

52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
88,948 889 88,948 41,600 10,440 85,000 120,000
55,628 556 55,628 24,960 6,000 51,000 72,000
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004

CESANTIAS INTER CESAN PRIMA VACACIONES ARP SALUD PENSION

52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
88,948 889 88,948 41,600 10,440 85,000 120,000
55,628 556 55,628 24,960 41,760 51,000 72,000
52,854 529 52,854 23,575 13,805 48,170 68,004
52,854 529 52,854 23,575 13,805 48,170 68,004
CCF ICBF SENA DOTACION TOTAL
2,760 2,070 1,380 50,000 1,140,158
2,760 2,070 1,380 50,000 1,140,858
6,000 4,500 3,000 50,000 2,083,600
2,760 2,070 1,380 50,000 1,140,858
3,600 2,700 1,800 50,000 1,443,062
6,948,536
CCF ICBF SENA Columna34
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
40,000 30,000 20,000 1.0% 40,000.00 2,701,425 $ 16,208,550
24,000 18,000 12,000 1.0% 40,000.00 1,695,372 $ 10,172,231
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754

CCF ICBF SENA Columna34

22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
40,000 30,000 20,000 1.0% 40,000.00 2,701,425 $ 16,208,550
24,000 18,000 12,000 1.0% 40,000.00 1,695,372 $ 10,172,231
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754

CCF ICBF SENA Columna34

22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
40,000 30,000 20,000 1.0% 40,000.00 2,701,425 $ 16,208,550
24,000 18,000 12,000 1.0% 40,000.00 1,695,372 $ 10,172,231
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754

CCF ICBF SENA Columna34

22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
40,000 30,000 20,000 1.0% 40,000.00 2,701,425 $ 16,208,550
24,000 18,000 12,000 7.0% 40,000.00 1,731,132 $ 10,386,791
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
22,668 17,001 11,334 2.4% 40,000.00 1,619,792 $ 9,718,754
$ 426,456,551
TABLA DE AMORTIZACION
prestamo 30,000,000
tasa 23% ntv
plazo 12 meses
pagos crecientes mensuales
tasa efectiva 1.88% e mensual
crecimiento g(l) 0.05
2,146,130
PERIODO DE PAGO INTERESES VALOR CUOTA
0 - -
1 564,318 2,146,130
2 534,563 2,253,436
3 502,230 2,366,108
4 467,170 2,484,414
5 429,224 2,608,634
6 388,228 2,739,066
7 344,007 2,876,019
8 296,379 3,019,820
9 245,149 3,170,811
10 190,116 3,329,352
11 131,065 3,495,819
12 67,772 3,670,610
13 0 3,854,141
14 - 72,499 4,046,848
15 - 149,986 4,249,190
16 - 232,737 4,461,650
17 - 321,042 4,684,732
18 - 415,203 4,918,969
19 - 515,542 5,164,917
20 - 622,395 5,423,163
21 - 736,116 5,694,322
22 - 857,076 5,979,038
23 - 985,668 6,277,989
24 - 1,122,302 6,591,889
25 - 1,267,410 6,921,483
26 - 1,421,448 7,267,558
27 - 1,584,894 7,630,935
28 - 1,758,249 8,012,482
29 - 1,942,043 8,413,106
30 - 2,136,829 8,833,762
31 - 2,343,193 9,275,450
32 - 2,561,746 9,739,222
33 - 2,793,135 10,226,183
34 - 3,038,036 10,737,493
35 - 3,297,163 11,274,367
36 - 3,571,262 11,838,085
37 - 3,861,121 12,429,990
38 - 4,167,567 13,051,489
39 - 4,491,468 13,704,064
40 - 4,833,737 14,389,267
41 - 5,195,333 15,108,730
42 - 5,577,265 15,864,167
43 - 5,980,591 16,657,375
44 - 6,406,425 17,490,244
45 - 6,855,936 18,364,756
46 - 7,330,353 19,282,994
47 - 7,830,966 20,247,144
48 - 8,359,132 21,259,501
per por año 4
6%

APORTE A CAPITAL NUEVO SALDO

- 30,000,000
1,581,812 28,418,188 $ 11,712,054 $ 2,885,734
1,718,873 26,699,315
1,863,878 24,835,438
2,017,244 22,818,194
2,179,410 20,638,783
2,350,838 18,287,946
2,532,012 15,755,934 18,287,946 $ 1,274,487
2,723,442 13,032,492
2,925,662 10,106,830
3,139,236 6,967,594
3,364,755 3,602,839
3,602,839 0
3,854,141 - 3,854,141 27,406,998 -$ 1,191,467
4,119,347 - 7,973,488
4,399,177 - 12,372,664
4,694,387 - 17,067,052
5,005,774 - 22,072,826
5,334,172 - 27,406,998
5,680,460 - 33,087,458 39,970,418 -$ 4,839,099
6,045,559 - 39,133,016
6,430,437 - 45,563,454
6,836,114 - 52,399,568
7,263,657 - 59,663,225
7,714,191 - 67,377,415
8,188,894 - 75,566,309 57,190,200 ###
8,689,006 - 84,255,315
9,215,829 - 93,471,144
9,770,731 - 103,241,876
10,355,149 - 113,597,024
10,970,591 - 124,567,615
11,618,642 - 136,186,258 80,695,336 ###
12,300,969 - 148,487,226
13,019,319 - 161,506,545
13,775,529 - 175,282,074
14,571,530 - 189,853,604
15,409,347 - 205,262,951
16,291,111 - 221,554,062 112,674,197 ###
17,219,056 - 238,773,118
18,195,531 - 256,968,650
19,223,004 - 276,191,653
20,304,063 - 296,495,717
21,441,432 - 317,937,148
22,637,966 - 340,575,115 156,065,417 ###
23,896,669 - 364,471,784
25,220,692 - 389,692,476
26,613,347 - 416,305,823
28,078,110 - 444,383,933
29,618,633 - 474,002,566
 CALENDARIO DE INVERSIONES
TIEMPO EN MESES
INVERSIONES MONTO TOTAL 7 6
COMPRESOR 25,000,000
REDES DE AIRE 7,000,000
BANCOS DE TRABAJO 5,000,000
HIDROLABADORAS 10,000,000
PLANTA ELECTRICA 15,000,000
ADECUACION DE ASENSOR 0 0 0
EQUIPO DE COMPUTO 8,000,000
CAPITAL DE TRABAJO 0
TOTAL INVERSIONES 70,000,000 0 0

VALOR DE LAS INVERSIONES EN PER. CERO 71,199,338 - -

PER. POR AÑO
TASA DE OPORTUNIDAD 13.00% E.A. 1
TASA DE OPORTUNIDAD MENSUAL 1.02% E.M. 12

DEPRECIACIÓN
COMPRESOR 25,000,000 5,000,000 2,500,000.00
REDES DE AIRE 7,000,000 1,400,000 700,000.00
BANCOS DE TRABAJO 5,000,000 1,000,000 500,000.00
HIDROLABADORAS 10,000,000 2,000,000 1,000,000.00
PLANTA ELECTRICA 15,000,000 3,000,000 1,500,000.00
EQUIPO DE COMPUTO 8,000,000 1,600,000 800,000.00
7,000,000.00
TIEMPO EN MESES ANTES DEL INICIO DE LA OPERACIÓN
5 4 3 2 1 0
8,333,333 8,333,333 8,333,333
2,333,333 2,333,333 2,333,333
5,000,000
10,000,000
7,500,000 7,500,000
0 0 0
8,000,000
0
0 2,333,333 10,666,667 18,166,667 38,833,333 0

- 2,430,354 10,997,611 18,540,509 39,230,864 -

 CUADRO DE COSTOS INDIRECTOS MENSUALES
PUBLICIDAD 5,000,000 30,000,000
GASTOS DE ASEO Y CAFETERIA 2,000,000 12,000,000
COMBUSTIBLES 6,000,000 36,000,000
DIVERSOS 10,000,000 60,000,000
ARRIENDO 9,000,000 54,000,000