y Cía., S. de R. L.

Flujo de Efectivo
Mes Mes Mes Mes Mes Mes Mes Mes Mes
1 2 3 4 5 6 7 8 9

Saldo inicial en la Cuenta de Efectivo - 101,263.89 - 93,596.66 - 85,915.76 - 78,221.22 - 70,513.01 - 62,791.15 - 55,055.62 - 47,306.44
Entradas de operación
Inversion Inicial 50,000.00 - - - - - - - -
Aportación al capital 285,663.90
*** Ingresos por Consultas externas 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00
**** Ingresos por Receta Medica
***** Ingresos por Parto
Otros ingresos (Crédito Hipotecario) 150,000.00 -
Flujo de efectivo de operación 606,563.90 19,636.11 27,303.34 34,984.24 42,678.78 50,386.99 58,108.85 65,844.38 73,593.56

Salidas de financiamiento e Inversion

Materiales 5,037.50 5,037.50 5,037.50 5,037.50 5,037.50 5,037.50 5,037.50 5,037.50 5,037.50
Compra equipo médico 33,528.28
Materiales de consulta 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28
Mano de Obra directa 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
Prestaciones de mano Directa 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78
* Gastos de venta 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63
Gastos de Administración 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52
Inversión Fija 41,770.00 - - - - - - - -
Terrenos 230,000.00
Superávit por revaluación de terrenos 90,000.00
Compra de extensión de terreno
Gastos de construcción 150,000.00

Depreciación acumulada de
construcción 7,500.00
Gastos de constitución 15,000.00 - - - - - - -
Prima de seguro 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33
Ingeniría del proyecto 21,783.12

Depreciacióny amortizaciones de los

activos fijos y diferidos 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14
Depreciacióny equipo médico 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30
Proveedores 200,000.00
Intereses cobrados por anticipado 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78
Intereses pagados por anticipado 500.00 486.39 472.73 459.07 445.41 431.76 418.10 404.44 390.78
Impuestos
Total de Salidas 707,827.79 113,232.77 113,219.11 113,205.45 113,191.79 113,178.14 113,164.48 113,150.82 113,137.16
Saldo de flujo de efectivo al final del
periodo - 101,263.89 - 93,596.66 - 85,915.76 - 78,221.22 - 70,513.01 - 62,791.15 - 55,055.62 - 47,306.44 - 39,543.60

* Para el segundo mes se restan 1500 de Publicidad y propaganda

**Calculado en 3 años
***Ingresos por Consultas externas 860 al mes por 150 el precio de consulta de acuerdo al punto de equilibrio
****Ingresos por Receta Médica 180 recetas por 150 mínimo de pago.
*****Ingresos por Parto
 Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes
10 11 12 13 14 15 16 17 18 19 20 21

- 39,543.60 - 31,767.11 - 23,976.95 - 16,173.14 - 46,996.45 - 54,277.82 - 61,545.54 - 68,799.59 - 76,039.99 - 83,266.73 - 90,479.81 - 97,679.23

- - - 10000

120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00

81,356.40 89,132.89 96,923.05 114,726.86 73,903.55 66,622.18 59,354.46 52,100.41 44,860.01 37,633.27 30,420.19 23,220.77

5,037.50 5,037.50 5,037.50 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00
33,528.28
3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28
40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78
16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63
40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52
- - -

- - -
483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33

655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14
442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30

4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78
377.12 363.47 349.81 336.15 322.49 308.83 295.18 281.52 267.86 254.20 240.54 226.89

113,123.50 113,109.85 113,096.19 161,723.31 128,181.37 128,167.71 128,154.06 128,140.40 128,126.74 128,113.08 128,099.42 128,085.77

- 31,767.11 - 23,976.95 - 16,173.14 - 46,996.45 - 54,277.82 - 61,545.54 - 68,799.59 - 76,039.99 - 83,266.73 - 90,479.81 - 97,679.23 - 104,865.00
 Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes
22 23 24 25 26 27 28 29 30 31 32 33

- 104,865.00 - 112,037.11 - 119,195.56 - 126,340.35 - 133,471.48 - 140,588.96 - 147,692.78 - 154,782.94 - 161,859.44 - 168,922.28 - 175,985.13 - 183,047.97

120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00

16,035.00 8,862.89 1,704.44 - 5,440.35 - 12,571.48 - 19,688.96 - 26,792.78 - 33,882.94 - 40,959.44 - 48,022.28 - 55,085.13 - 62,147.97

20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00

3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28
40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78
16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63
40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52

483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33

655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14
442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30

4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78
213.23 199.57 185.91 172.25 158.60 144.94 131.28 117.62 103.96 103.96 103.96 103.96

128,072.11 128,058.45 128,044.79 128,031.13 128,017.48 128,003.82 127,990.16 127,976.50 127,962.84 127,962.84 127,962.84 127,962.84

- 112,037.11 - 119,195.56 - 126,340.35 - 133,471.48 - 140,588.96 - 147,692.78 - 154,782.94 - 161,859.44 - 168,922.28 - 175,985.13 - 183,047.97 - 190,110.82
 Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes
34 35 36 37 38 39 40 41 42 43 44 45

- 190,110.82 - 197,173.66 - 204,236.50 - 211,299.35 - 218,362.19 - 225,425.04 - 232,487.88 - 239,550.72 - 246,613.57 - 253,676.41 - 260,739.26 - 267,802.10

120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00

- 69,210.82 - 76,273.66 - 83,336.50 - 90,399.35 - 97,462.19 - 104,525.04 - 111,587.88 - 118,650.72 - 125,713.57 - 132,776.41 - 139,839.26 - 146,902.10

20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00

3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28
40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78
16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63
40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52

483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33

655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14
442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30

4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78
103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96

127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84

- 197,173.66 - 204,236.50 - 211,299.35 - 218,362.19 - 225,425.04 - 232,487.88 - 239,550.72 - 246,613.57 - 253,676.41 - 260,739.26 - 267,802.10 - 274,864.94
 Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes
46 47 48 49 50 51 52 53 54 55 56 57

- 274,864.94 - 281,927.79 - 288,990.63 - 296,053.48 - 303,116.32 - 310,179.16 - 317,242.01 - 324,304.85 - 331,367.70 - 338,430.54 - 345,493.38 - 352,556.23

120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00 120,900.00

- 153,964.94 - 161,027.79 - 168,090.63 - 175,153.48 - 182,216.32 - 189,279.16 - 196,342.01 - 203,404.85 - 210,467.70 - 217,530.54 - 224,593.38 - 231,656.23

20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00 20,150.00

3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28
40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78
16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63 16,940.63
40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52

483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33 483.33

655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14 655.14
442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30 442.30

4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78
103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96 103.96

127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84 127,962.84

- 281,927.79 - 288,990.63 - 296,053.48 - 303,116.32 - 310,179.16 - 317,242.01 - 324,304.85 - 331,367.70 - 338,430.54 - 345,493.38 - 352,556.23 - 359,619.07
 Mes Mes Mes
58 59 60

- 359,619.07 - 366,681.92 - 373,744.76

120,900.00 120,900.00 120,900.00

- 238,719.07 - 245,781.92 - 252,844.76

20,150.00 20,150.00 20,150.00

3,056.28 3,056.28 3,056.28

40,000.00 40,000.00 40,000.00
3,544.78 3,544.78 3,544.78
16,940.63 16,940.63 16,940.63
40,197.52 40,197.52 40,197.52

483.33 483.33 483.33

655.14 655.14 655.14

442.30 442.30 442.30

4,583.78 4,583.78 4,583.78

103.96 103.96 103.96

127,962.84 127,962.84 127,962.84

- 366,681.92 - 373,744.76 - 380,807.60

 y Cía., S. de R. L.
Estado de resultados Pro Forma

Mes Mes Mes Mes Mes Mes

1 12 24 36 48 60

Ventas por consulta 120,900.00 120,900.00 241,800.00 241,800.00 241,800.00 241,800.00

Ventas por Recetas mèdicas 60,450.00 60,450.00 120,900.00 120,900.00 120,900.00 120,900.00

Ventas por Parto 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

Ventas Netas 186,350.00 186,350.00 367,700.00 367,700.00 367,700.00 367,700.00

Materiales 5,037.50 5,037.50 20,150.00 20,150.00 20,150.00 20,150.00

Materiales de consultas 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28 3,056.28

Mano de Obra Directa 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00

Prestaciones de Mano Directa 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78 3,544.78

Costo de Venta 51,638.56 51,638.56 66,751.06 66,751.06 66,751.06 66,751.06

Utilidad bruta 134,711.44 134,711.44 300,948.94 300,948.94 300,948.94 300,948.94

Gastos de Operación

Gastos de Ventas 16,940.63 16,940.63 18,440.63 19,940.63 19,940.63 19,940.63

Gastos de Administración 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52

Total de Gastos 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52 40,197.52

perdida antes de ISR 94,513.92 94,513.92 260,751.42 260,751.42 260,751.42 260,751.42

Impuestos

Utilidad despues de impuesto 94,513.92 94,513.92 260,751.42 260,751.42 260,751.42 260,751.42

Depreciaciones y amortizaciones 1,097.44 1,097.44 1,097.44 1,097.44 1,097.44 1,097.44

Flujo Neto de Efectivo 95,611.36 95,611.36 261,848.86 261,848.86 261,848.86 261,848.86

 y Cía., S. de R. L.
Balnce General Pro Forma

Mes Mes Mes Mes Mes Mes

1 12 24 36 48 60
ACTIVO
Circulante
Valores e inversiones 847.03 847.03 847.03 847.03 847.03 847.03
Materiales 676,215.00 676,215.00 676,215.00 676,215.00 676,215.00 676,215.00
Total de Activo Circulante 677,062.03 847.03 847.03 847.03 847.03 847.03
Fijo
Terrenos 140,000.00 127,166.67 113,166.67 99,166.67 85,166.67 71,166.67
Gastos de construcción 150,000.00 136,250.00 121,250.00 106,250.00 91,250.00 76,250.00
Compra equipo médico 33,528.28 30,454.85 27,102.03 23,749.20 20,396.37 17,043.54
Inversión Fija 41,770.00 41,770.00 41,770.00 41,770.00 41,770.00 41,770.00
Total de Activo Fijo 365,298.28 335,641.52 303,288.69 270,935.87 238,583.04 206,230.21
Diferido
Ingeniería de proyecto 21,783.12 21,783.12 21,783.12 21,783.12 21,783.12 21,783.12
Total de Activo Diferido 21,783.12 21,783.12 21,783.12 21,783.12 21,783.12 21,783.12
Total de activos 1,064,143.44 358,271.68 325,918.85 293,566.02 261,213.19 228,860.37
PASIVOS
Corto Plazo
Sueldos deudores e impuestos 338,531.02 423.52 423.52 423.52 423.52 423.52
Largo Plazo
Hipotecas por pagar 150,000.00 99,578.42 44,573.06 - 10,432.30 - 65,437.66 - 120,443.02
Intereses cobrados por adelantado 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78 4,583.78
Total de Pasivos 493,114.80 104,585.72 49,580.36 - 5,425.00 - 60,430.36 - 115,435.72
CAPITAL CONTABLE
Capital Social 571,028.64 253,685.96 276,338.49 298,991.03 321,643.56 344,296.09
Total Capital Contable 571,028.64 253,685.96 276,338.49 298,991.03 321,643.56 344,296.09
Total Pasivo y Capital 1,064,143.44 358,271.68 325,918.85 293,566.02 261,213.19 228,860.37
 RAZONES FINANCIERAS

NOMBRE FORMULA SUSTITUCION PARAMETRO EVALUACION

LIQUIDEZ

Capital de Trabajo Rct= Activo Circulante RCT= 677,062 = 2.00 2/2.5 Buena
Pasivo Circulante 338,531

Interpretación: La empresa dispone de 2 de activo circulante para pagar cada peso de pasivo a corto plazo

Apalancamiento Ra= Pasivo Total RCT= 493,115 = 0.46 Buena

Activo Total 1,064,143

Interpretación: Por cada peso invertido la empresa puede obtener .46 de préstamo
Cálculo del VPN y TIR:
Concepto Monto (en pesos)
Inversión inicial 435,662.49 i=TMAR= 0.20
FNE (AÑO 1) 95,611.36
FNE (AÑO 2) 261,848.86 20%
FNE (AÑO 3) 261,848.86
FNE (AÑO 4) 261,848.86
FNE (AÑO 5) 261,848.86
VPN= 208,894.64 Mayor que cero

TIR= ES EL VALOR DE i = 0.37458, en donde VPN= -.38

(SOLO CAMBIE EL VALOR DE 0,15 HASTA ENCONTRAR EL CERO DEL VPN
 Mano de obra Directa
Factor de
Mèdico Enfermeras
Integración
1.0452 1 2 1 2
Sueldo 0.0452 15,000.00 15,000.00 5,000.00 5,000.00
Aguinaldo 15 Días 0.0411 625.00 625.00 208.33 208.33
Vacaciones 6 Días 0.0041 250.00 250.00 83.33 83.33
P. Vacacional 25% % 62.50 62.50 20.83 20.83
IMSS 373.14 373.14 149.25 149.25
Días al año 365
Suma de Prestaciones 1,310.64 1,310.64 461.75 461.75

1.0452 2.38%

Salario Salario Factor de IMSS

Mensual IMSS
Mensual Diario integración Mensual

Médico 1 15,000.00 500.00 522.60 15,678.00 12.44 373.14

Médico 2 15,000.00 500.00 522.60 15,678.00 12.44 373.14
Enfermera 1 6,000.00 200.00 209.04 6,271.20 4.98 149.25
Enfermera 2 6,000.00 200.00 209.04 6,271.20 4.98 149.25
farmacéutico 4,000.00 133.33 139.36 4,180.80 3.32 99.50
Gerente Gral. 15,000.00 500.00 522.60 15,678.00 12.44 373.14
Auxiliar
4,500.00
Admvos. 150.00 156.78 4,703.40 3.73 111.94
Intendente 1 3,800.00 126.67 132.39 3,971.76 3.15 94.53
Intendente 2 3,800.00 126.67 132.39 3,971.76 3.15 94.53
Vigilante 1 3,900.00 130.00 135.88 4,076.28 3.23 97.02
Vigilante 2 3,900.00 130.00 135.88 4,076.28 3.23 97.02
-
Farmaceuti Aux.
Gerente Intendente Vigilante Vigilante
co Admvo
1 1 1 1 2 1 2
4,000.00 15,000.00 4,500.00 3,800.00 3,800.00 3,900.00 3,900.00 34,900.00
166.67 625.00 187.50 158.33 158.33 162.50 162.50 4,000.00
66.67 250.00 75.00 63.33 63.33 65.00 65.00
16.67 62.50 18.75 15.83 15.83 16.25 16.25
99.50 373.14 111.94 94.53 94.53 97.02 97.02

349.50 1,310.64 393.19 332.03 332.03 340.77 340.77 6,602.93

Sueldos en Sueldos en
Prestacion Prestacion
gasto de gasto
es es
Venta deAdmón
4,000.00 349.50 34,900.00 1,738.78
 Materiales Costo
Abatelenguas 0.06

Recetas médicas 0.95

Rollo para mesa de exploración 5.24

Mano de obra directa Sueldo Por Consulta

Médico 500 62.50
Enfermera 200 25.00

Depreciación Depreciaciòn
Gastos Indirectos de Consulta Anual por dìa
Bascula con estadimetro 160 K. 426.91 0.08
Termómetro Oral Caja C/12Pzas -
$106.25 8.85 0.00
Estetoscopio doble cabezal 138.81 0.03
Baumanometro Mercurial de Mesa 107.71 0.02
Escalera de dos peldaños 38 0.01
Juego del consultorio 1381.2 0.25
Biombo 106.2 0.02
Mesa Pasteur tubular 65 0.01
Estetoscopio Pinard 32.2 0.01
Estuche de diagnóstico (oftalmoscopio
opcional) 200 0.04
Bascula pesa bebe 16 K. 221.81 0.04
Estuche de disección 22 0.00
Lámpara de diagnóstico Ergom 5 0.00
Martillo neurológico 9 0.00
Esterilizador 265 0.05
Computadora COMPAQ 1800 0.33
Impresora 480 0.09

Gastos Indirectos de Consulta Prestaciones Por consulta

Aguinaldo 20.83 2.60

Vacaciones 8.33 1.04
P. Vacacional 2.08 0.26
IMSS 12.44 1.55

Costo Unitario de Servicio por Consulta

gasto de
Inversión Fija
terreno construcción
41,770.00 140,000.00 150,000.00

435,662.49
66%
285,663.90
150000

$ 4, 269.13
8.85
1,388.13
1,077.17
380
13,812.00
1,062.00
650
322
 2,000.00
2,218.13
220
50
90
2,650.00
6,000.00
1600
33,528.28

$2,714.68
16.2
90
20
1,350.00

90
$4,280.88
Costo Unitario por
consulta

6.25 5,037.50

87.50

35.58

0.74

11.57

8.98

3.17

115.10

8.85

5.42

2.68

16.67

18.48

1.83

0.42

0.75

22.08

150.00
 0.97 40.00 353.85
442.31

5.46

100.18 1502.706391

45,081.19

gasto de
Constitución seguro Capital Equipo médicOtros materiales
15,000.00 483.33 50,000.00 33,528.28 $4,880.88

150,000.00 0.12 4.927964494 18004.928 4,583.78

4.92796449405 1 3.92796449

Cantidad Total que se

Saldo no Pago anual Interes que se ha pagado
Meses pagado promedio s/Saldo abona al préstamo
C R i= 12
1 150,000.00 4,583.78 500.00 4,083.78 4,083.78
2 145,916.22 4,583.78 486.39 4,097.39 8,181.17
3 141,818.83 4,583.78 472.73 4,111.05 12,292.23
4 137,707.77 4,583.78 459.03 4,124.75 16,416.98
5 133,583.02 4,583.78 445.28 4,138.50 20,555.48
6 129,444.52 4,583.78 431.48 4,152.30 24,707.78
7 125,292.22 4,583.78 417.64 4,166.14 28,873.92
8 121,126.08 4,583.78 403.75 4,180.03 33,053.95
9 116,946.05 4,583.78 389.82 4,193.96 37,247.91
10 112,752.09 4,583.78 375.84 4,207.94 41,455.85
11 108,544.15 4,583.78 361.81 4,221.97 45,677.82
12 104,322.18 4,583.78 347.74 4,236.04 49,913.86
13 100,086.14 4,583.78 333.62 4,250.16 54,164.02
14 95,835.98 4,583.78 319.45 4,264.33 58,428.35
15 91,571.65 4,583.78 305.24 4,278.54 62,706.89
16 87,293.11 4,583.78 290.98 4,292.80 66,999.69
17 83,000.31 4,583.78 276.67 4,307.11 71,306.80
18 78,693.20 4,583.78 262.31 4,321.47 75,628.27
19 74,371.73 4,583.78 247.91 4,335.87 79,964.15
20 70,035.85 4,583.78 233.45 4,350.33 84,314.48
21 65,685.52 4,583.78 218.95 4,364.83 88,679.31
22 61,320.69 4,583.78 204.40 4,379.38 93,058.69
23 56,941.31 4,583.78 189.80 4,393.98 97,452.66
24 52,547.34 4,583.78 175.16 4,408.62 101,861.28
25 48,138.72 4,583.78 160.46 4,423.32 106,284.60
26 43,715.40 4,583.78 145.72 4,438.06 110,722.67
27 39,277.33 4,583.78 130.92 4,452.86 115,175.52
28 34,824.48 4,583.78 116.08 4,467.70 119,643.22
29 30,356.78 4,583.78 101.19 4,482.59 124,125.81
30 25,874.19 4,583.78 86.25 4,497.53 128,623.35
31 21,376.65 4,583.78 71.26 4,512.53 133,135.87
32 16,864.13 4,583.78 56.21 4,527.57 137,663.44
33 12,336.56 4,583.78 41.12 4,542.66 142,206.10
34 7,793.90 4,583.78 25.98 4,557.80 146,763.90
35 3,236.10 4,583.78 10.79 4,572.99 151,336.89
36 - 1,336.89 4,583.78 - 4.46 4,588.24 155,925.13
 Número de Número de
Precio Unitario Ingresos
Consultas al día consultas al mes

150 12 360 54,000.00

150 15 450 67,500.00
150 18 540 81,000.00
150 15 450 67,500.00
200

Costo Unitario Número de Número de

Costo Unitario
por consulta Consultas al día consultas al mes

100.18 12 360 36,064.95

100.18 15 450 45,081.19
100.18 18 540 54,097.43
100.18 15 450 45,081.19

COSTO
VARIABLE SEMI
CONSULTAS VENTAS COSTO VARIABLE FIJO COSTO FIJO

Q Pu * Q CVu * Q
1 450 67,500.00 45,081.19 37.65 40,197.52
2 450 67,500.00 45,081.19 37.65 40,197.52
3 450 67,500.00 45,081.19 37.65 40,197.52
4 450 67,500.00 45,081.19 37.65 40,197.52
5 450 67,500.00 45,081.19 37.65 40,197.52
6 450 67,500.00 45,081.19 37.65 40,197.52
7 900 135,000.00 90,162.38 18.82 40,197.52
8 900 135,000.00 90,162.38 18.82 40,197.52
 9 900 135,000.00 90,162.38 18.82 40,197.52
10 900 135,000.00 90,162.38 18.82 40,197.52
11 900 135,000.00 90,162.38 18.82 40,197.52
12 900 135,000.00 90,162.38 18.82 40,197.52
13 900 135,000.00 90,162.38 18.82 40,197.52
14 900 135,000.00 90,162.38 18.82 40,197.52
15 900 135,000.00 90,162.38 18.82 40,197.52
16 900 135,000.00 90,162.38 18.82 40,197.52
17 900 135,000.00 90,162.38 18.82 40,197.52
18 900 135,000.00 90,162.38 18.82 40,197.52
19 900 135,000.00 90,162.38 18.82 40,197.52
20 900 135,000.00 90,162.38 18.82 40,197.52
21 900 135,000.00 90,162.38 18.82 40,197.52
22 900 135,000.00 90,162.38 18.82 40,197.52
23 900 135,000.00 90,162.38 18.82 40,197.52
24 900 135,000.00 90,162.38 18.82 40,197.52
25 900 180,000.00 90,162.38 18.82 40,197.52
26 900 180,000.00 90,162.38 18.82 40,197.52
27 900 180,000.00 90,162.38 18.82 40,197.52
28 900 180,000.00 90,162.38 18.82 40,197.52
29 900 180,000.00 90,162.38 18.82 40,197.52
30 900 180,000.00 90,162.38 18.82 40,197.52
31 900 180,000.00 90,162.38 40,197.52
32 900 180,000.00 90,162.38 1,885.69 40,197.52
33 900 180,000.00 90,162.38 1,885.69 40,197.52
34 900 180,000.00 90,162.38 1,885.69 40,197.52
35 900 180,000.00 90,162.38 1,885.69 40,197.52
36 900 180,000.00 90,162.38 1,885.69 40,197.52
37 900 180,000.00 90,162.38 1,885.69 40,197.52
38 900 180,000.00 90,162.38 1,885.69 40,197.52
39 900 180,000.00 90,162.38 1,885.69 40,197.52
40 900 180,000.00 90,162.38 1,885.69 40,197.52
41 900 180,000.00 90,162.38 1,885.69 40,197.52
42 900 180,000.00 90,162.38 1,885.69 40,197.52
43 900 180,000.00 90,162.38 1,885.69 40,197.52
44 900 180,000.00 90,162.38 1,885.69 40,197.52
45 900 180,000.00 90,162.38 1,885.69 40,197.52
46 900 180,000.00 90,162.38 1,885.69 40,197.52
47 900 180,000.00 90,162.38 1,885.69 40,197.52
48 900 180,000.00 90,162.38 1,885.69 40,197.52
49 900 180,000.00 90,162.38 1,885.69 40,197.52
50 900 180,000.00 90,162.38 1,885.69 40,197.52
51 900 180,000.00 90,162.38 1,885.69 40,197.52
52 900 180,000.00 90,162.38 1,885.69 40,197.52
53 900 180,000.00 90,162.38 1,885.69 40,197.52
54 900 180,000.00 90,162.38 1,885.69 40,197.52
55 900 180,000.00 90,162.38 1,885.69 40,197.52
56 900 180,000.00 90,162.38 1,885.69 40,197.52
57 900 180,000.00 90,162.38 1,885.69 40,197.52
58 900 180,000.00 90,162.38 1,885.69 40,197.52
59 900 180,000.00 90,162.38 1,885.69 40,197.52
60 900 180,000.00 90,162.38 1,885.69 40,197.52

Q
Pu 150.00 Cv Pu
Cvu 100.18 330,794.66 Cvu
MC 137.83 GV
CF 40,197.52 3,301.99 Ventas
150
495,298.34 Pu

Pu
Cvu
MC
CF
Gasto de
Concepto Gastos de venta
administración
Sueldos 4,000.00 34,900.00
Prestaciones 349.5 1738.78

Publicidad y
propaganda 1,500.00
(Lonas Volantes )

Otros materiales 4,280.88

Consumo de
2,410.80 803.6
energía

Bata para médico 600

Mantenimiento 2699.45
Agua 350 350
Teléfono 750 750
Oursourcing 1,000.00

Depreciaciones y
655.14
amortizaciones

Totales 16,940.63 40,197.52

957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
 973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
1040
1041
1042
1043
1044
1045
1046
1047
1048
1049
1050
1051
1052
1053
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1064
1065
1066
1067
1068
1069
1070
1071
1072
1073
1074
1075
1076
1077
1078
1079
1080
1081
1082
1083
1084
1085
1086
1087
1088
1089
1090
1091
1092
1093
1094
1095
1096
1097
1098
1099
1100
1101
1102
1103
1104
1105
1106
1107
1108
1109
1110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
1130
1131
1132
1133
1134
1135
1136
1137
1138
1139
1140
1141
1142
1143
1144
1145
1146
1147
1148
1149
1150
1151
1152
1153
1154
1155
1156
1157
1158
1159
1160
1161
1162
1163
1164
1165
1166
1167
1168
1169
1170
1171
1172
1173
1174
1175
1176
1177
1178
1179
1180
1181
1182
1183
1184
1185
1186
1187
1188
1189
1190
1191
1192
1193
1194
1195
1196
1197
1198
1199
1200
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
1226
1227
1228
1229
1230
1231
1232
1233
1234
1235
1236
1237
1238
1239
1240
1241
1242
1243
1244
1245
1246
1247
1248
1249
1250
1251
1252
1253
1254
1255
1256
1257
1258
1259
1260
1261
1262
1263
1264
1265
1266
1267
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
1291
1292
1293
1294
1295
1296
1297
1298
1299
1300
1301
1302
1303
1304
1305
1306
1307
1308
1309
1310
1311
1312
1313
1314
1315
1316
1317
1318
1319
1320
1321
1322
1323
1324
1325
1326
1327
1328
1329
1330
1331
1332
1333
1334
1335
1336
1337
1338
1339
1340
1341
1342
1343
1344
1345
1346
1347
1348
1349
1350
1351
1352
1353
1354
1355
1356
1357
1358
1359
1360
1361
1362
1363
1364
1365
1366
1367
1368
1369
1370
1371
1372
1373
1374
 MARGEN DE
CONTRIBUCION o UTILIDAD O COSTO INGRESO
COSTO TOTAL UTILIDAD MARGINAL PERDIDA MARGINAL MARGINAL
Q * Pu - CV Ó Pu - CVu
CT Ó V-CV Vtas - CT CT / Q U/Q
85,316.36 22,418.81 - 17,816.36 189.59 - 39.59
85,316.36 22,418.81 - 17,816.36 189.59 - 39.59
85,316.36 22,418.81 - 17,816.36 189.59 - 39.59
85,316.36 22,418.81 - 17,816.36 189.59 - 39.59
85,316.36 22,418.81 - 17,816.36 189.59 - 39.59
85,316.36 22,418.81 - 17,816.36 189.59 - 39.59
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 44,837.62 4,621.27 144.87 5.13
130,378.73 89,837.62 49,621.27 144.87 55.13
130,378.73 89,837.62 49,621.27 144.87 55.13
130,378.73 89,837.62 49,621.27 144.87 55.13
130,378.73 89,837.62 49,621.27 144.87 55.13
130,378.73 89,837.62 49,621.27 144.87 55.13
130,378.73 89,837.62 49,621.27 144.87 55.13
130,359.90 89,837.62 49,640.10 144.84 55.16
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
 132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06
132,245.59 89,837.62 47,754.41 146.94 53.06

450.00 PI
150.00
45,081.19 40,197.52 0.67 100.18 330,794.66
16,940.63 0.25 37.65 124,306.16
67,500.00 0.08
495,298.34 0.92 137.83 455,100.82
330,794.66

150.00
100.18
49.82
40,197.52 806.86

-
Meses Consultas Ingresos Costo unitario Costos fijos Costos totales

1 450 67,500.00 45,081.19 40,197.52 85,278.71

2 450 67,500.00 45,081.19 40,197.52 85,278.71
3 450 67,500.00 45,081.19 40,197.52 85,278.71
4 450 67,500.00 45,081.19 40,197.52 85,278.71

5 450 67,500.00 45,081.19 40,197.52 85,278.71

6 450 67,500.00 45,081.19 40,197.52 85,278.71
7 900 135,000.00 90,162.38 40,197.52 130,359.90
8 900 135,000.00 90,162.38 40,197.52 130,359.90
9 900 135,000.00 90,162.38 40,197.52 130,359.90
10 900 135,000.00 90,162.38 40,197.52 130,359.90
11 900 135,000.00 90,162.38 40,197.52 130,359.90
12 900 135,000.00 90,162.38 40,197.52 130,359.90
13 900 135,000.00 90,162.38 40,197.52 130,359.90
14 900 135,000.00 90,162.38 40,197.52 130,359.90
15 900 135,000.00 90,162.38 40,197.52 130,359.90
16 900 135,000.00 90,162.38 40,197.52 130,359.90
17 900 135,000.00 90,162.38 40,197.52 130,359.90
18 900 135,000.00 90,162.38 40,197.52 130,359.90
19 900 135,000.00 90,162.38 40,197.52 130,359.90
20 900 135,000.00 90,162.38 40,197.52 130,359.90
21 900 135,000.00 90,162.38 40,197.52 130,359.90
22 900 135,000.00 90,162.38 40,197.52 130,359.90
23 900 135,000.00 90,162.38 40,197.52 130,359.90
24 900 135,000.00 90,162.38 40,197.52 130,359.90
25 900 135,000.00 90,162.38 40,197.52 130,359.90
26 900 135,000.00 90,162.38 40,197.52 130,359.90

27 900 135,000.00 90,162.38 40,197.52 130,359.90

28 900 135,000.00 90,162.38 40,197.52 130,359.90

29 900 135,000.00 90,162.38 40,197.52 130,359.90
30 900 135,000.00 90,162.38 40,197.52 130,359.90
31 900 135,000.00 90,162.38 40,197.52 130,359.90
32 900 135,000.00 90,162.38 40,197.52 130,359.90
33 900 135,000.00 90,162.38 40,197.52 130,359.90
34 900 135,000.00 90,162.38 40,197.52 130,359.90
35 900 135,000.00 90,162.38 40,197.52 130,359.90
36 900 135,000.00 90,162.38 40,197.52 130,359.90
37 900 135,000.00 90,162.38 40,197.52 130,359.90
38 900 135,000.00 90,162.38 40,197.52 130,359.90
39 900 135,000.00 90,162.38 40,197.52 130,359.90
40 900 135,000.00 90,162.38 40,197.52 130,359.90
41 900 135,000.00 90,162.38 40,197.52 130,359.90
42 900 135,000.00 90,162.38 40,197.52 130,359.90
43 900 135,000.00 90,162.38 40,197.52 130,359.90
44 900 135,000.00 90,162.38 40,197.52 130,359.90
45 900 135,000.00 90,162.38 40,197.52 130,359.90
46 900 135,000.00 90,162.38 40,197.52 130,359.90
47 900 135,000.00 90,162.38 40,197.52 130,359.90
48 900 135,000.00 90,162.38 40,197.52 130,359.90
49 900 135,000.00 90,162.38 40,197.52 130,359.90
50 900 135,000.00 90,162.38 40,197.52 130,359.90
51 900 135,000.00 90,162.38 40,197.52 130,359.90
52 900 135,000.00 90,162.38 40,197.52 130,359.90
53 900 135,000.00 90,162.38 40,197.52 130,359.90
54 900 135,000.00 90,162.38 40,197.52 130,359.90
55 900 135,000.00 90,162.38 40,197.52 130,359.90
56 900 135,000.00 90,162.38 40,197.52 130,359.90
57 900 135,000.00 90,162.38 40,197.52 130,359.90
58 900 135,000.00 90,162.38 40,197.52 130,359.90
59 900 135,000.00 90,162.38 40,197.52 130,359.90
60 900 135,000.00 90,162.38 40,197.52 130,359.90
 Punto de equilibrio
450000

I 400000
n
g
r 350000
e
s
o 300000
s
250000
y
C 200000
o
s
t 150000
o
100000

50000

0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Meses

Ingresos Costos fijos Costos totales

9 20 21 22 23 24