Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Caso MUCORPAC
Caso MUCORPAC
VENTA DE UN CONTENEDOR
GASTOS OPERATIVOS
Sobrecostos
Costo laboral laborales Sueldo
Planilla 600.00 0.42333 421.55
Precio IGV Valor de Compra
Viajes semestrales a 5,000.00 - 5,000.00 Impuesto del que recibe
Valorización subsidio del dueño 3,000.00 123.000 2,877.000
Importación 1 3 5 7 9
Ventas 0 2 4 6 8
Personal 5 5 6 7 8
Periodo 0 1 2 3 4
Ingresos - 711,864.41 1,423,728.81 2,135,593.22 2,847,457.63
5 6 7 8 9 10
3,559,322.03 4,271,186.44 4,983,050.85 5,694,915.25 6,406,779.66 7,118,644.07
-53,114.75
15,934.43
-37,180.33
6,990,095.94
-53,114.75
-
-53,114.75
15,934.43
Importación 1 3 5 7 9 11 13 15 17 19 10
Ventas 0 2 4 6 8 10 12 14 16 18 20
Personal 5 5 6 7 8 9 10 11 12 13 14
Mercaderia que no rota 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7%
Periodo 0 1 2 3 4 5 6 7 8 9 10 11
Ingresos - 659,313.73 1,318,627.46 1,977,941.19 2,637,254.92 3,296,568.66 3,955,882.39 4,615,196.12 5,274,509.85 5,933,823.58 6,593,137.31
Egresos por Importación -244,862.71 -734,588.14 -1,224,313.56 -1,714,038.98 -2,203,764.41 -2,693,489.83 -3,183,215.25 -3,672,940.68 -4,162,666.10 -4,652,391.53 -2,448,627.12
Planilla -9,000.00 -36,000.00 -43,200.00 -50,400.00 -57,600.00 -64,800.00 -72,000.00 -79,200.00 -86,400.00 -93,600.00 -100,800.00 -53,114.75
Viaje semestral a China -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00
Gastos no considerados -4,897.25 -14,691.76 -24,486.27 -34,280.78 -44,075.29 -53,869.80 -63,664.31 -73,458.81 -83,253.32 -93,047.83 -48,972.54
Valoriz subsidio -36,000.00 -36,000.00 -36,000.00 -36,000.00 -36,000.00 -36,000.00 -36,000.00 -36,000.00 -36,000.00 -36,000.00 -36,000.00
Inversión Inicial AF -587,288.14
Inversión Inicial Intangibles -65,000.00
Impuesto a la Renta - -19,849.37 -71,265.87 -119,982.36 -171,156.48 -219,872.97 -278,540.31 -327,256.80 -375,973.29 -424,689.79 -473,406.28 15,934.43
Flujo de Caja -947,048.10 -191,815.54 -90,638.23 13,239.07 114,658.75 218,536.06 312,462.52 416,339.83 520,217.13 624,094.44 3,475,331.37 -37,180.33
Flujo Acumulado -947,048.10 -1,138,863.64 -1,229,501.88 -1,216,262.80 -1,101,604.05 -883,067.99 -570,605.47 -154,265.65 365,951.48 990,045.92 4,465,377.30 4,428,196.97
Planilla -9,000.00 -36,000.00 -43,200.00 -50,400.00 -57,600.00 -64,800.00 -72,000.00 -79,200.00 -86,400.00 -93,600.00 -100,800.00 -53,114.75
2 viajes a China - -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -10,000.00 -
Depreciación -35,423.73 -35,423.73 -35,423.73 -27,231.64 -27,231.64 -7,062.15 -7,062.15 -7,062.15 -7,062.15 -7,062.15
Amortización -13,000.00 -13,000.00 -13,000.00 -13,000.00 -13,000.00
UTILIDAD OPERATIVA -9,000.00 75,164.58 237,552.89 399,941.19 570,521.59 732,909.90 928,467.70 1,090,856.01 1,253,244.31 1,415,632.62 1,578,020.93 -53,114.75
IMPUESTO A LA RENTA - -19,849.37 -71,265.87 -119,982.36 -171,156.48 -219,872.97 -278,540.31 -327,256.80 -375,973.29 -424,689.79 -473,406.28 15,934.43
VENTA DE LOS DEPARTAMENTOS
Departamentos Cochera
1er. Piso 6 70,000.00 420,000.00 6
2do. Piso 6 65,000.00 390,000.00 6
3er. Piso 6 78,000.00 468,000.00 6
9 3,000.00
Valor venta
370,776.26
344,292.24
413,150.68
2,739.73
1,130,958.90
VENTA DE DEPARTAMENTOS:
ANEXO 3
TERMINA
VENTAS OBRAS 10%
Dpto 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Cantidad Precio unit DSCTO PRE-VENTA PRECIO UNITARIO VALOR DE VTA.
101 1.00 1.00 70,000.00 7000 63,000.00 57,534.25
102 1.00 1.00 70,000.00 70,000.00 63,926.94
103 1.00 1.00 70,000.00 70,000.00 63,926.94
104 1.00 1.00 70,000.00 70,000.00 63,926.94
105 1.00 1.00 70,000.00 70,000.00 63,926.94
106 1.00 1.00 70,000.00 7000 63,000.00 57,534.25
201 1.00 1.00 65,000.00 6500 58,500.00 53,424.66
202 1.00 1.00 65,000.00 65,000.00 59,360.73
203 1.00 1.00 65,000.00 65,000.00 59,360.73
204 1.00 1.00 65,000.00 6500 58,500.00 53,424.66
205 1.00 1.00 65,000.00 65,000.00 59,360.73
206 1.00 1.00 65,000.00 65,000.00 59,360.73
301 1.00 1.00 78,000.00 7800 70,200.00 64,109.59
302 1.00 1.00 78,000.00 78,000.00 71,232.88
303 1.00 1.00 78,000.00 7800 70,200.00 64,109.59
304 1.00 1.00 78,000.00 78,000.00 71,232.88
305 1.00 1.00 78,000.00 78,000.00 71,232.88
306 1.00 1.00 78,000.00 78,000.00 71,232.88
Estac. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 3,000.00 3,000.00 2,739.73
1.00 1.00 2.00 2.00 2.00 0.00 2.00 0.00 0.00 0.00 2.00 2.00 1.00 2.00 1.00 2.00 1.00 2.00 1.00 2.00 1.00 27.00 42600 1,238,400.00 - 780,821.92 350,136.99
3.5
2,275.00
2,275.00
2,275.00
2,275.00
2,730.00
2,730.00
2,730.00
2,730.00
29,820.00
- -
-
2,275.00
2,275.00
2,275.00
2,275.00
2,730.00
2,730.00
2,730.00
2,730.00
29,820.00
ANEXO 4
INVERSIÓN INICIAL
(En US$)
Terreno 390,000.00
Proyecto 15,000.00
Licencias 7,000.00
Publicidad 2,000.00
TOTAL 414,000.00
Gastos Adicionales:
Gasto de Publicidad 1,000.00 dólares mensual
Comisión Corredor 3.50% del precio de venta solamente para los departamentos vendidos después de terminada la obra.
Gastos Adicionales: 1 2 3 4 5 6 7 8 9
Gasto de Publicidad 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Comisión Corredor
Total 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Total
US$
15,901
139,736
37,012
65,857
126,410
21,498
31,998
56,571
494,422
908,422.04
e terminada la obra.
George: Entiendo que hasta la independización, el banco me abona el 100% del valor de los departamentos debido a la carta
Linea de credito de la carta fianza US$ 1,024,500 2.9 2,971,050 soles
Transferencia de Propiedad
Fin Carta Fianza
Finalización DF e Independización
7 8 9 10 11 12 13 14
14,000.00
13,000.00 52,000.00
46,800.00
13,000.00
15,600.00 62,400.00
15,600.00 62,400.00
15,600.00 62,400.00
2,400.00
600.00 2,400.00
600.00
14,000.00 56,000.00
56,000.00
14,000.00 56,000.00
14,000.00 56,000.00
13,000.00 52,000.00
52,000.00
13,000.00 52,000.00
15,600.00 62,400.00
2,400.00
600.00 2,400.00
600.00 2,400.00
600.00 2,400.00
68,000.00 70,000.00 68,000.00 70,000.00 70,600.00 70,000.00 64,800.00 56,000.00
Cantidad Precio de venta 20% 80%
63,000 63,000 0 0 0
70,000 70,000 0 0 0
70,000 70,000 0 0 0
70,000 70,000 0 0 0
70,000 70,000 0 0 0
63,000 63,000 0 0 0
58,500 58,500 0 0 0
65,000 65,000 0 0 0
65,000 65,000 0 0 0
58,500 58,500 0 0 0
65,000 65,000 0 0 0
65,000 65,000 0 0 0
70,200 70,200 0 0 0
78,000 78,000 0 0 0
70,200 70,200 0 0 0
78,000 78,000 0 0 0
78,000 78,000 0 0 0
78,000 78,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
3,000 3,000 0 0 0
1,262,400.00 1,262,400.00
CALCULO DEL COSTO DE LA OBRA:
Estamos distribuyendo los GASTOS en función a los metros cuadrados, respetando el valor venta
hallado en el cuadro de ingresos.
Dpto Dpto Mts 2 Cochera MtsTotal Mts 2 Valor de Venta Costos Obra
Dpto Dpto Mts 2 Cochera MtsTotal Mts 2 Valor de Venta Costos ObraMes de ven G & P Ventas Costo de Vta
Año 1 Año 2
Transferencia
Propiedad
Finalización Declaratoria de Fab Independización
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Total
Ventas 729,132 66,667 64,840 66,667 64,840 66,667 76,712 66,667 1,202,192
Costo de Ventas -557,980 -47,635 -53,301 -47,635 -53,301 -47,635 -53,301 -47,635 -908,422
Utilidad Bruta 0 0 0 0 0 0 0 0 0 0 0 0 171,153 19,032 11,539 19,032 11,539 19,032 23,412 19,032 293,770
Gastos Operativos -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -6,005 -3,730 -3,730 -3,275 -3,450 -3,275 -3,450 -3,275 -3,450 -3,730 -3,450 -49,820
Utilidad Operativa -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -6,005 -3,730 -3,730 167,878 15,582 8,264 15,582 8,264 15,582 19,682 15,582 243,950
Impuesto a la Renta -50,363 -4,675 -2,479 -4,675 -2,479 -4,675 -5,904 -4,675 -79,924
Utilidad / (Perdida) neta -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -6,005 -3,730 -3,730 117,514 10,907 5,785 10,907 5,785 10,907 13,777 10,907 164,025
PRIMER TRABAJO GRUPAL
Programa: MBA XXII
Caso: CORPAC
Preguntas:
Egresos
Instalaciones -6,687 -6,687 -6,687 -6,687 -6,687 -6,687 -6,687 -6,687
Planillas -2,143 -4,286 -4,286 -6,429 -8,571 -8,400 -8,232 -7,903 -6,322
Publicidad -2,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000
Corredor -5,005 -2,730 -2,275 -2,450 -2,275 -2,450 -2,275 -2,450 -2,730 -2,450
Licencias -7,000
Proyecto -15,000
Flujo de Caja -601,400 10,897 53,067 56,487 57,644 32,942 49,013 -15,919 33,610 -14,009 27,600 10,195 126,270 24,762 68,275 62,246 61,875 62,246 61,875 60,966 61,875
Flujo Acumulado
VAN 123,014
FLUJO DE CAJA DEL CASO CORPAC
Montos expresados en dolares US$
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Ingreso 12,600 12,168 56,370 59,334 62,194 42,642 56,422 - 42,642 - 24,788 14,041 112,671 67,949 66,216 58,936
86.67% 87% 87% 87% 87% 87% 87% 87% 87% 87% 87% 87% 87% 87% 87%
Egresos
Instalaciones -6,687 -6,687 -6,687 -6,687 -6,687 -6,687 -6,687 -6,687
Planillas -2,143 -4,286 -4,286 -6,429 -8,571 -8,400 -8,232 -7,903 -6,322
Publicidad -2,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000 -1,000
Corredor -5,005 -2,730 -2,275 -2,450 -2,275
Licencias -7,000
Proyecto -15,000
Flujo de Caja -601,400 9,026 44,398 47,362 48,080 26,384 40,336 -15,918 27,053 -14,008 23,788 8,036 108,942 14,312 58,092 53,182
Flujo Acumulado
VAN -37
Impuesto -10,191 -14,427 -8,129 -2,566 -342 19,017 -6,818 18,399 18,300 14,505 -37,674 -21,210 -20,413 -17,757 -18,289 -17,757
Depreciación 31,605
Impuesto final -10,191 -14,427 -8,129 -2,566 -342 19,017 -6,818 18,399 18,300 14,505 -37,674 -21,210 11,192 -17,757 -18,289 -17,757
16 17 18 19 20
60,669 58,936 60,669 61,189 60,669
87% 87% 87% 87% 87%