PRODUCCIÓN 430,000

PRECIO DE VENTA $ 230.00

COSTOS
Material Directo $ 60.00
Mano de Obra $ 40.00
GIF $ 20.00
Gastos de administración y venta $ 22,000,000.00
Maquinaria $ 25,000,000.00
Impuesto sobre la renta (ISR)-PTU 35%
Costo de Capital 10%
Inflación 4.88%
Población 2.50%
Crecimiento de Mano de Obra 1.50%
I. BASES
Inflación
Mano de obra
Crecimiento población
Costo de capital

II. INVERSION
Inversion Total $ 80,000,000.00

III. ESTADOS FINANCIEROS

A) Estado de Resultados proyectado

Unidades
Precio
Ingresos Brutos (VENTAS)
Material Directo Unitario
Material Directo TOTAL
Mano de Obra Unitario
Mano de Obra TOTAL
GIF Unitario
GIF total
COSTO DE VENTAS
Utilidad Bruta
Gastos de admin y venta
Depreciación
Utilidad antes de Imptos.
Impuestos
Utilidad Neta

B) Flujo de efectivo
Utilidad Neta + Depreciación

IV. VALUACION

VNA $ 84,290,205.37
VNA $84,290,205.37

TIR 27%

PAYBACK 54.73594 meses

PAYBACK AJUSTADO 60.20954 meses
 DEPRECIACIÓN LINEA RECTA
$ 3,125,000.00 Depreciación anual

0 1 2 3 4
4.88% 4.88% 4.88% 4.88% 4.88%
1.50% 1.50% 1.50% 1.50% 1.50%
2.50% 2.50% 2.50% 2.50% 2.50%
10% 10% 10% 10% 10%

0 1 2 3 4

430,000 440,750.00 451,768.75 463,062.97

$ 230.00 $ 241.22 $ 253.00 $ 265.34
$ 98,900,000.00 $ 106,319,478.00 $ 114,295,565.24 $ 122,870,018.54
 $ 60.00 $ 62.93 $ 66.00 $ 69.22
$ 25,800,000.00 $ 27,735,516.00 $ 29,816,234.41 $ 32,053,048.32
$ 40.00 $ 40.60 $ 41.21 $ 41.83
$ 17,200,000.00 $ 17,894,450.00 $ 18,616,938.42 $ 19,368,597.31
$ 20.00 $ 20.98 $ 22.00 $ 23.07
$ 8,600,000.00 $ 9,245,172.00 $ 9,938,744.80 $ 10,684,349.44
$ 51,600,000.00 $ 54,875,138.00 $ 58,371,917.63 $ 62,105,995.06
$ 47,300,000.00 $ 51,444,340.00 $ 55,923,647.61 $ 60,764,023.48
$ 22,000,000.00 $ 23,073,600.00 $ 24,199,591.68 $ 25,380,531.75
$ 3,125,000.00 $ 3,125,000.00 $ 3,125,000.00 $ 3,125,000.00
$ 22,175,000.00 $ 25,245,740.00 $ 28,599,055.93 $ 32,258,491.73
$ 7,761,250.00 $ 8,836,009.00 $ 10,009,669.57 $ 11,290,472.10
$ 14,413,750.00 $ 16,409,731.00 $ 18,589,386.35 $ 20,968,019.62

0 1 2 3 4
$ 17,538,750.00 $ 19,534,731.00 $ 21,714,386.35 $ 24,093,019.62

0 1 2 3 4
-$ 80,000,000.00 $ 17,538,750.00 $ 19,534,731.00 $ 21,714,386.35 $ 24,093,019.62
-$ 80,000,000.00 $ 15,944,318.18 $ 16,144,405.79 $ 16,314,339.86 $ 16,455,856.58

= 4.56 años
= 5.02 años
 5 6 7 8 9
4.88% 4.88% 4.88% 4.88% 4.88%
1.50% 1.50% 1.50% 1.50% 1.50%
2.50% 2.50% 2.50% 2.50% 2.50%
10% 10% 10% 10% 10%

5 6 7 8 9

474,639.54 486,505.53 498,668.17 511,134.87 523,913.25

$ 278.29 $ 291.87 $ 306.11 $ 321.05 $ 336.72
$ 132,087,727.33 $ 141,996,948.64 $ 152,649,559.73 $ 164,101,329.70 $ 176,412,211.45
$ 72.60 $ 76.14 $ 79.86 $ 83.75 $ 87.84
$ 34,457,668.00 $ 37,042,682.25 $ 39,821,624.28 $ 42,809,042.53 $ 46,020,576.90
$ 42.45 $ 43.09 $ 43.74 $ 44.39 $ 45.06
$ 20,150,604.42 $ 20,964,185.08 $ 21,810,614.05 $ 22,691,217.59 $ 23,607,375.50
$ 24.20 $ 25.38 $ 26.62 $ 27.92 $ 29.28
$ 11,485,889.33 $ 12,347,560.75 $ 13,273,874.76 $ 14,269,680.84 $ 15,340,192.30
$ 66,094,161.76 $ 70,354,428.08 $ 74,906,113.09 $ 79,769,940.97 $ 84,968,144.70
$ 65,993,565.58 $ 71,642,520.56 $ 77,743,446.64 $ 84,331,388.73 $ 91,444,066.75
$ 26,619,101.70 $ 27,918,113.87 $ 29,280,517.82 $ 30,709,407.09 $ 32,208,026.16
$ 3,125,000.00 $ 3,125,000.00 $ 3,125,000.00 $ 3,125,000.00
$ 36,249,463.87 $ 40,599,406.69 $ 45,337,928.82 $ 50,496,981.64 $ 59,236,040.59
$ 12,687,312.36 $ 14,209,792.34 $ 15,868,275.09 $ 17,673,943.57 $ 20,732,614.21
$ 23,562,151.52 $ 26,389,614.35 $ 29,469,653.73 $ 32,823,038.07 $ 38,503,426.38

5 6 7 8 9
$ 26,687,151.52 $ 29,514,614.35 $ 32,594,653.73 $ 35,948,038.07 $ 38,503,426.38

5 6 7 8 9
$ 26,687,151.52 $ 29,514,614.35 $ 32,594,653.73 $ 35,948,038.07 $ 38,503,426.38
$ 16,570,621.43 $ 16,660,230.36 $ 16,726,211.17 $ 16,770,025.06 $ 16,329,211.43
 10
4.88%
1.50%
2.50%
10%

10

537,011.08
$ 353.15
$ 189,646,655.55
$ 92.13
$ 49,473,040.58
$ 45.74
$ 24,560,523.29
$ 30.71
$ 16,491,013.53
$ 90,524,577.39
$ 99,122,078.16
$ 33,779,777.84

$ 65,342,300.32
$ 22,869,805.11
$ 42,472,495.21

10
$ 42,472,495.21

10
$ 42,472,495.21
$ 16,374,985.51