FLUJO DE CAJA NETO PROYECTADO DE LA REFINERIA DE AZUCAR (SOLO AZUCAR BLAN

Año 2014 2015 2016 2017 2018

urva de productividad (Toneladas métricas) 201,000 217,750 234,500 251,250
Curva de precio por saco 50 Kg. S/. 107.05 S/. 109.52 S/. 109.48 S/. 108.24
INGRESOS (S/.)
Ingresos por venta de azucar blanca - 430,341,000 476,959,600 513,461,200 543,906,000
Valor residual maquinaria - - - - -
TOTAL INGRESOS - 430,341,000 476,959,600 513,461,200 543,906,000
EGRESOS
Materia Prima - 356,373,000 393,430,700 423,225,600 451,144,500
Materiales Auxiliares y Suministros - 13,512,024 14,686,819 16,000,488 17,030,780
Mano de Obra y Srevicios de Terceros - 450,000 450,000 495,000 495,000
Depreciación 10% anual - 1,859,229 1,859,229 1,859,229 1,859,229
Gastos de parada de fabrica - 330,000 335,000 341,000 365,000
Gastos de Venta y Distribución - 5,070,667 5,529,552 5,942,699 6,365,175
Gastos de Administración 45,000 240,219 268,627 295,036
TOTAL EGRESOS - 377,639,920 416,531,519 448,132,643 477,554,720
Utilidad antes de impuestos - 52,701,080 60,428,081 65,328,556 66,351,279
Impuesto a la Renta 15% - -7,905,162 -9,064,212 -9,799,283 -9,952,692
Depreciación - 1,859,229 1,859,229 1,859,229 1,859,229
UTILIDAD DESPUES DE IMPUESTOS - 46,655,147 53,223,098 57,388,502 58,257,816
INVERSIONES
Fajas y Transporte, Tolvas, Dilución
-3,921,400
Interconexiones, Tuberías y Maquinarías
-5,602,000
Envasado y Empaque -2,520,900
Almacen y Laboratorio Control Calidad
-5,602,000
Permisos, Licencias -168,060
Imprevistos -1,781,436
TOTAL INVERSIONES -19,595,796
FLUJO DE CAJA -19,595,796 46,655,147 53,223,098 57,388,502 58,257,816
Financiamiento 14,005,000

MES CANTIDAD PRECIO CV CF CT

1 3,948,083 S/. 109.00 372,524,253 5,115,667 377,639,920
2 4,375,776 S/. 109.00 410,761,748 5,769,771 416,531,519
3 4,710,653 S/. 109.00 441,921,317 6,211,326 448,132,643
4 4,989,963 S/. 109.00 470,894,509 6,660,211 477,554,720
5 5,390,980 S/. 109.00 507,879,961 7,075,168 514,955,129
6 5,416,550 S/. 109.00 512,916,995 7,095,012 520,012,007
7 5,401,306 S/. 109.00 506,694,278 7,094,480 513,788,758
8 5,465,157 S/. 109.00 511,824,518 7,123,996 518,948,514
5,574,460 S/. 109.00 523,800,000 7,124,000 530,924,000
Precio = 109 es mayor que CMe = 94.96

Como el precio es 109 y es mayor que el costo promedio minimo, que es 94.96. la empresa

Lo que me cuesta producir un saco de azucar de 50 kg es 94.96, y se vende por 109, lo cual c
A DE AZUCAR (SOLO AZUCAR BLANCA)
2019 2020 2021 2022
268,000 268,000 268,000 268,000
S/. 109.63 S/. 109.00 S/. 109.84 S/. 110.48

587,616,800 590,404,000 ### ###

- - - 3,529,260
587,616,800 590,404,000 ### ###

487,063,200 491,940,800 ### ###

18,016,032 18,166,166 ### ###
544,500 544,500 598,950 598,950
1,859,229 1,859,229 1,859,229 1,859,229
397,000 406,300 411,000 415,000
6,774,557 6,777,532 6,777,322 6,785,483
300,611 317,480 317,158 338,513
514,955,129 520,012,007 ### ###
72,661,670 70,391,993 ### ###
-10,899,251 -10,558,799 ### ###
1,859,229 1,859,229 1,859,229 1,859,229
63,621,648 61,692,423 ### ###

63,621,648 61,692,423 ### ###

INGRESO BENEFICIO CMg Img CVMe Cme

430,341,000 52,701,080 90.93 109.00 94.36 95.65
476,959,600 60,428,081 94.37 109.00 93.87 95.19
513,461,200 65,328,557 105.34 109.00 93.81 95.13
543,906,000 66,351,280 93.26 109.00 94.37 95.70
587,616,800 72,661,671 197.76 109.00 94.21 95.52
590,404,000 70,391,993 408.24 109.00 94.69 96.00
588,742,400 74,953,642 80.81 109.00 93.81 95.12
595,702,060 76,753,546 109.56 109.00 93.65 94.96
607,616,101 76,692,101 93.96 95.24
minimo, que es 94.96. la empresa Casa Grande S.A.A tiene ganancias

94.96, y se vende por 109, lo cual claramente es a favor

Materia Prima - 356,373,000 393,430,700
Materiales Auxiliares y Suministros - 13,512,024 14,686,819
Mano de Obra y Srevicios de Terceros - 450,000 450,000
Depreciación 10% anual - 1,859,229 1,859,229
Gastos de parada de fabrica - 330,000 335,000
372,524,253 410,761,748
Gastos de Venta y Distribución - 5,070,667 5,529,552
Gastos de Administración 45,000 240,219
5,115,667 5,769,771

MES CANTIDAD PRECIO CV

1 #REF! S/. 109.00 372,524,253
2 #REF! S/. 109.00 410,761,748
3 #REF! S/. 109.00 441,921,317
4 #REF! S/. 109.00 470,894,509
5 #REF! S/. 109.00 507,879,961
6 #REF! S/. 109.00 512,916,995
7 #REF! S/. 109.00 506,694,278
8 #REF! S/. 109.00 511,824,518
#REF! S/. 109.00 523,800,000

CANTIDAD BENEFICIO
3,948,083 52,701,080
4,375,776 60,428,081
4,710,653 65,328,557
4,989,963 66,351,280
5,390,980 72,661,671
5,416,550 70,391,993
5,401,306 74,953,642
5,465,157 76,753,546
5,574,460 76,692,101
423,225,600 451,144,500 487,063,200 491,940,800 485,508,800
16,000,488 17,030,780 18,016,032 18,166,166 18,316,299
495,000 495,000 544,500 544,500 598,950
1,859,229 1,859,229 1,859,229 1,859,229 1,859,229
341,000 365,000 397,000 406,300 411,000
441,921,317 470,894,509 507,879,961 512,916,995 506,694,278
5,942,699 6,365,175 6,774,557 6,777,532 6,777,322
268,627 295,036 300,611 317,480 317,158
6,211,326 6,660,211 7,075,168 7,095,012 7,094,480

CF CT INGRESO BENEFICIO CMg

5,115,667 377,639,920 #REF! #REF! #REF!
5,769,771 416,531,519 #REF! #REF! #REF!
6,211,326 448,132,643 #REF! #REF! #REF!
6,660,211 477,554,720 #REF! #REF! #REF!
7,075,168 514,955,129 #REF! #REF! #REF!
7,095,012 520,012,007 #REF! #REF! #REF!
7,094,480 513,788,758 #REF! #REF! #REF!
7,123,996 518,948,514 #REF! #REF! #REF!
7,124,000 530,924,000 #REF! #REF!

TABLA DE MAXIMIZACION DE BENEFICIO DEL AZUCAR

90,000,000
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
3,800,000 4,000,000 4,200,000 4,400,000 4,600,000 4,800,000 5,000,000 5,200,000 5,400,000 5,600,000 5,800,000
 490,815,200
18,136,139
598,950
1,859,229
415,000
511,824,518
6,785,483
338,513
7,123,996

Img CVMe Cme

#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF!

AZUCAR

0,000 5,400,000 5,600,000 5,800,000