LIQUIDACION DE IMPORTACION

MUÑECAS
cantidad 12,000
Peso /kg 0.6250
Peso total 7,500 Kg
fob us / Shangai 2.5 Us
FOB TOTAL us 30,000 Us
FLETE US 0.285714285714286 2,143 Us
SEGUROS US 150 Us

TOTAL CIF EN US 32,293 Us

TASA DE CAMBIO $ 3,000
CIF EN COL PESOS $ 96,878,571

GRAVAMEN 15% 14,531,786 10%

BASE DEL IVA 111,410,357
IVA 19% 21,167,968
DERECHOS DE PUERTO
BODEGAJE
COMISION DE LA SIA 1.20% 1,162,543
FLETE INTERNO 150 1,125,000
SEGURO INTERNO 1% 968,786
GASTOS VARIOS 10% 9,687,857 5%

TOTAL IMPORTACION 124,354,543

COSTO UNITARIO $ 10,363

margen 45%
precio $ 18,842
mercado 15,000

2 DINERO NECESARIO 218,817,150

3 RENTABILIDAD $ 15,000
ventas 180,000,000
costos 124,354,543
margen bruto 55,645,457 30.9%

4 CLIENTE POTENCIAL 12,750

ventas 153,000,000
costos 124,354,543
margen bruto 28,645,457 18.7%

5 VALOR FOB
fob 1.3 Us
c/ U $ 6,000
CARROS
8,000
1.25
10,000 Kg 17,500 Kg 5,000 Us
1.8 Us 0.28571
14,400 Us
2,857 Us 5,000 Us $ 5,000 5000 17500
72 Us 0.28571429

17,329 Us

$ 51,987,429

5,198,743 19,730,529
57,186,171
10,865,373 32,033,340
-

623,849
1,500,000
519,874
2,599,371

62,429,266 186,783,809

$ 7,804

55%
$ 17,341
13,000

total

$ 13,000
104,000,000 284,000,000
62,429,266 186,783,809
41,570,734 40.0% 97,216,191 34.23%

11,050
 88,400,000 241,400,000
62,429,266 186,783,809
25,970,734 29.4% 54,616,191 22.62%

1.0 Us
$ 5,000
CANTIDAD 1000 Kg

FOB / MIAMI/ KG us 6.00 Us

FOB TOTAL US 6,000.0 Us
FLETE INTER. US 0.3 Us 300.0 Us
SEGURO INTER. US 4 por mil del FO 24.0 Us
CIF EN US 6,324.0 Us
TRM $ 4,000
CIF EN COL $ $ 25,296,000
GRAVAMEN 10% $ 2,529,600
BASE IVA $ 27,825,600
IVA 19% $ 5,286,864
BODEGAJE $ 180,000
DERECHOS DE PUERTO $ 300,000
COMISION SIA 1.20% $ 303,552
GASTOS VARIOS EN PUERTO $ 200,000
FLETE INTERNO BQUILLA - BTA $ 800,000
SEGURO INTERNO 1% $ 252,960
COSTO TOTAL IMPORTACION 29,862,112
COSTO UNITARIO / KG $ 29,862

MARGEN 40%
PRECIO 49,770
PRECIO + IVA 19% 59,227

29,862 4.0 Us 4.5 Us 5.0 Us

2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200

49,770 4.0 Us 4.5 Us 5.0 Us

2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
5.5 Us 6.0 Us 6.5 Us 7.0 Us 7.5 Us 8.0 Us

5.5 Us 6.0 Us 6.5 Us 7.0 Us 7.5 Us 8.0 Us

CANTIDAD 1,000 Kg

FOB / US/ MIAMI 6.00 Us

FOB TOTAL US 6,000.0 Us
FLETE INTERN, US 0.3 Us 300.0 Us
SEGURO INTERN, US 5 por mil del FOB 30.0 Us
CIF US 6,330.0 Us
TRM $ 4,000
CIF EN COL $ $ 25,320,000
GRAVAMEN 10% $ 2,532,000
BASE DEL IVA $ 27,852,000
IVA 19% $ 5,291,880
DERECHOS DE PUERTO $ 200,000
BODEGAJE $ 180,000
GASTOS VARIOS EN PUERTO $ 200,000
COMISION SIA 1.20% $ 303,840
FLETE INTERNO $ 800,000
SEGURO INTERNO 1% 253,200
COSTO DE IMPORTACION 29,789,040
c/u Kg $ 29,789

factor importacion $ 4,965

MARGEN 40%
PRECIO 49,648
PRECIO + IVA 59,082

29,789 4.0 Us 4.5 Us 5.0 Us

3,000
3,100
3,200
3,300
3,400
3,500
3,600
3,700
3,800
3,900
4,000
4,100
4,200
4,300
4,400
4,500
4,600
 4,700
4,800
4,900
5,000

35,000 4.0 Us 4.5 Us 5.0 Us

3,000 54.5% #VALUE! #VALUE!
3,100 #VALUE! #VALUE! #VALUE!
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 5.5 Us 6.0 Us 6.5 Us 7.0 Us 7.5 Us
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CANTIDAD 1,000 Kg

FOB / MIAMI/ US 6.00 Us

FOB TOTAL / US 6,000.0 Us
FLETE INTERNAC. US 0.3 Us 300.0 Us
SEGURO inter / us 5 por mil FOB 30.0 Us
CIF EN US 6,330.0 Us
TRM $ 3,000
CIF EN COL $ $ 18,990,000
GRAVAMEN 10% $ 1,899,000
BASE DEL IVA $ 20,889,000
IVA 19% $ 3,968,910
DERECHOS DE PUERTO $ 300,000
BODEGAJE $ 210,000
GASTOS VARIOS PUERTO $ 200,000
COMISION SIA 1.20% $ 227,880
FLETE INTERNO $ 800,000
SEGURO INTERNO 1% $ 189,900

COSTO TOTAL IMPORTACION $ 22,816,780

COSTO / UNITARIO / KG $ 22,817
FACTOR IMPORTACION $ 3,803

MARGEN 40%
PRECIO 38,028
PRECIO + IVA 45,253

tabla de simulacion de costos 22,817 4.00 Us 4.50 Us 5.00 Us

2,800
2,900
3,000
3,100
3,200
3,300
3,400
3,500
3,600
3,700
3,800
3,900
4,000

simulacion de margenes 25,000 4.00 Us 4.50 Us 5.00 Us

2,800 39.7% #VALUE! #VALUE!
2,900 #VALUE! #VALUE! #VALUE!
3,000 #VALUE! #VALUE! #VALUE!
3,100 #VALUE! #VALUE! #VALUE!
3,200 #VALUE! #VALUE! #VALUE!
3,300 #VALUE! #VALUE! #VALUE!
3,400 #VALUE! #VALUE! #VALUE!
3,500 #VALUE! #VALUE! #VALUE!
3,600 #VALUE! #VALUE! #VALUE!
3,700 #VALUE! #VALUE! #VALUE!
3,800 #VALUE! #VALUE! #VALUE!
3,900 #VALUE! #VALUE! #VALUE!
4,000 #VALUE! #VALUE! #VALUE!
 5.50 Us 6.00 Us 6.50 Us 7.00 Us 7.50 Us 8.00 Us

5.50 Us 6.00 Us 6.50 Us 7.00 Us 7.50 Us 8.00 Us

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