Documentos de Académico
Documentos de Profesional
Documentos de Cultura
SUEOS
DETALLE DE
INVERSIONES
CANTIDAD
Maquinas planas
Fileteadora
Cortadora
Maquina collarin
Plancha industrial
Mesa de corte
Sillas operarias
Kit herramientas
Extintores
Sealizacin
10
Locker
Estanteria
Maniqu
COSTO
UNITARIO
COSTO
TOTAL
1,000,000.0
2,500,000.0
800,000.0
2,700,000.0
350,000.0
450,000.0
70,000.0
100,000.0
100,000.0
30,000.0
70,000.0
200,000.0
200,000.0
TOTAL
VIDA
UTIL (aos)
1,000,000.0
2,500,000.0
800,000.0
2,700,000.0
350,000.0
450,000.0
210,000.0
100,000.0
100,000.0
300,000.0
70,000.0
200,000.0
600,000.0
10
10
10
10
10
10
10
10
10
10
10
10
10
9,380,000
DETALLE DE
INVERSIONES
CANTIDAD
COSTO
UNITARIO
COSTO
TOTAL
-
VIDA
UTIL (aos)
-
TOTAL
10
DETALLE DE
INVERSIONES
CANTIDAD
Computador
Impresora
Telefax
Escritorio
Sillas
Greca
Horno microondas
Archivador
Alarma
Extintor
Decoracion
Vitrinas
Registradora
Maniqui
Vestier
Sala de espera
Muebles de ventas
Aviso
COSTO
UNITARIO
1
1
1
1
6
1
1
1
1
1
1
2
1
2
1
1
1
1
1,200,000.0
200,000.0
300,000.0
150,000.0
60,000.0
150,000.0
200,000.0
300,000.0
800,000.0
120,000.0
600,000.0
300,000.0
1,500,000.0
100,000.0
300,000.0
800,000.0
1,800,000.0
1,000,000.0
TOTAL
COSTO
TOTAL
1,200,000.0
200,000.0
300,000.0
150,000.0
360,000.0
150,000.0
200,000.0
300,000.0
800,000.0
120,000.0
600,000.0
600,000.0
1,500,000.0
200,000.0
300,000.0
800,000.0
1,800,000.0
1,000,000.0
VIDA
UTIL (aos)
5
5
5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10,580,000
INVERSION EN VEHICULO
SUEOS
DETALLE DE
INVERSIONES
CANTIDAD
TOTAL
COSTO
UNITARIO
COSTO
TOTAL
VIDA
UTIL (aos)
ACTIVOS PRODUCCION
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
1 Maquinas planas
1,000,000.0
Ajustes anuales del activo (%) 1,000,000.0
Depreciacion del 10% sobre costo 100,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
100,000
Depreciacion acumulada
100,000
Neto del activo
900,000
1,000,000.0
100,000
-
1,000,000
100,000
-
1,000,000
100,000
-
1,000,000
100,000
-
100,000
200,000
800,000
100,000
300,000
700,000
100,000
400,000
600,000
100,000
500,000
500,000
SUBTOTAL
VALOR
RESIDUAL
500,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
2 Fileteadora
2,500,000.0
Ajustes anuales del activo (%) 2,500,000.0
Depreciacion del 10% sobre costo 250,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
250,000
Depreciacion acumulada
250,000
Neto del activo
2,250,000
2,500,000.0
250,000
-
2,500,000
250,000
-
2,500,000
250,000
-
2,500,000
250,000
-
250,000
500,000
2,000,000
250,000
750,000
1,750,000
250,000
1,000,000
1,500,000
250,000
1,250,000
1,250,000
800,000.0
80,000
-
800,000
80,000
-
800,000
80,000
-
800,000
80,000
-
80,000
160,000
640,000
80,000
240,000
560,000
80,000
320,000
480,000
80,000
400,000
400,000
2,700,000.0
270,000
-
2,700,000
270,000
-
2,700,000
270,000
-
2,700,000
270,000
-
270,000
540,000
2,160,000
270,000
810,000
1,890,000
270,000
1,080,000
1,620,000
270,000
1,350,000
1,350,000
350,000.0
35,000
-
350,000
35,000
-
350,000
35,000
-
350,000
35,000
-
35,000
70,000
280,000
35,000
105,000
245,000
35,000
140,000
210,000
35,000
175,000
175,000
SUBTOTAL
VALOR
RESIDUAL
1,250,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
3 Cortadora
800,000.0
Ajustes anuales del activo (%)
800,000.0
Depreciacion del 10% sobre costo 80,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
80,000
Depreciacion acumulada
80,000
Neto del activo
720,000
SUBTOTAL
VALOR
RESIDUAL
400,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
4 Maquina collarin
2,700,000.0
Ajustes anuales del activo (%) 2,700,000.0
Depreciacion del 10% sobre costo 270,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
270,000
Depreciacion acumulada
270,000
Neto del activo
2,430,000
SUBTOTAL
VALOR
RESIDUAL
1,350,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
5 Plancha industrial
350,000.0
Ajustes anuales del activo (%)
350,000.0
Depreciacion del 10% sobre costo 35,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
35,000
Depreciacion acumulada
35,000
Neto del activo
315,000
SUBTOTAL
VALOR
RESIDUAL
175,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
6 Mesa de corte
450,000.0
Ajustes anuales del activo (%)
450,000.0
Depreciacion del 10% sobre costo 45,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
45,000
Depreciacion acumulada
45,000
Neto del activo
405,000
450,000.0
45,000
-
450,000
45,000
-
450,000
45,000
-
450,000
45,000
-
45,000
90,000
360,000
45,000
135,000
315,000
45,000
180,000
270,000
45,000
225,000
225,000
SUBTOTAL
VALOR
RESIDUAL
225,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
7 Sillas operarias
210,000.0
Ajustes anuales del activo (%)
210,000.0
Depreciacion del 10% sobre costo 21,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
21,000
Depreciacion acumulada
21,000
Neto del activo
189,000
210,000.0
21,000
-
210,000
21,000
-
210,000
21,000
-
210,000
21,000
-
21,000
42,000
168,000
21,000
63,000
147,000
21,000
84,000
126,000
21,000
105,000
105,000
100,000.0
10,000
-
100,000
10,000
-
100,000
10,000
-
100,000
10,000
-
10,000
20,000
80,000
10,000
30,000
70,000
10,000
40,000
60,000
10,000
50,000
50,000
100,000.0
10,000
-
100,000
10,000
-
100,000
10,000
-
100,000
10,000
-
10,000
20,000
80,000
10,000
30,000
70,000
10,000
40,000
60,000
10,000
50,000
50,000
SUBTOTAL
VALOR
RESIDUAL
105,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
8 Kit herramientas
100,000.0
Ajustes anuales del activo (%)
100,000.0
Depreciacion del 10% sobre costo 10,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
10,000
Depreciacion acumulada
10,000
Neto del activo
90,000
SUBTOTAL
VALOR
RESIDUAL
50,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
9 Extintores
100,000.0
Ajustes anuales del activo (%)
100,000.0
Depreciacion del 10% sobre costo 10,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
10,000
Depreciacion acumulada
10,000
Neto del activo
90,000
SUBTOTAL
VALOR
RESIDUAL
50,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
10 Sealizacin
300,000.0
Ajustes anuales del activo (%)
300,000.0
Depreciacion del 10% sobre costo 30,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
30,000
Depreciacion
acumulada
30,000
Neto
del activo
270,000
300,000.0
30,000
-
300,000
30,000
-
300,000
30,000
-
300,000
30,000
-
30,000
60,000
240,000
30,000
90,000
210,000
30,000
120,000
180,000
30,000
150,000
150,000
SUBTOTAL
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
11 Locker
70,000.0
Ajustes anuales del activo (%)
70,000.0
Depreciacion del 10% sobre costo 7,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
7,000
Depreciacion acumulada
7,000
Neto del activo
63,000
70,000.0
7,000
-
70,000
7,000
-
70,000
7,000
-
70,000
7,000
-
7,000
14,000
56,000
7,000
21,000
49,000
7,000
28,000
42,000
7,000
35,000
35,000
200,000.0
20,000
-
200,000
20,000
-
200,000
20,000
-
200,000
20,000
-
20,000
40,000
160,000
20,000
60,000
140,000
20,000
80,000
120,000
20,000
100,000
100,000
SUBTOTAL
VALOR
RESIDUAL
150,000
VALOR
RESIDUAL
35,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
12 Estanteria
200,000.0
Ajustes anuales del activo (%)
200,000.0
Depreciacion del 10% sobre costo 20,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
20,000
Depreciacion acumulada
20,000
Neto del activo
180,000
SUBTOTAL
VALOR
RESIDUAL
100,000
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
13 Maniqu
600,000.0
Ajustes anuales del activo (%)
600,000.0
Depreciacion del 10% sobre costo 60,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
60,000
Depreciacion acumulada
60,000
Neto del activo
540,000
600,000.0
60,000
-
600,000
60,000
-
600,000
60,000
-
600,000
60,000
-
60,000
120,000
480,000
60,000
180,000
420,000
60,000
240,000
360,000
60,000
300,000
300,000
938,000.0
938,000.0
938,000.0
938,000.0
SUBTOTAL
VALOR
RESIDUAL
300,000
4,690,000
ACTIVOS ADMINISTRATIVOS
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 5 AOS
8 Computador
1,700,000.0
Ajustes anuales del activo (%) 1,700,000.0
Depreciacion del 20% sobre costo 340,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
340,000
Depreciacion acumulada
340,000
Neto del activo
1,360,000
SUBTOTAL
CONCEPTO
1,700,000.0
340,000
-
1,700,000
340,000
-
1,700,000
340,000
-
1,700,000
340,000
-
340,000
680,000
1,020,000
340,000
1,020,000
680,000
340,000
1,360,000
340,000
340,000
1,700,000
-
7,880,000.0
788,000
-
7,880,000
788,000
-
7,880,000
788,000
-
7,880,000
788,000
-
788,000
1,576,000
6,304,000
788,000
2,364,000
5,516,000
788,000
3,152,000
4,728,000
788,000
3,940,000
3,940,000
VALOR
RESIDUAL
AOS
VALOR
CONCEPTO
AOS
1
VIDA UTIL ESTIMADA 10 AOS
12A17EQUIPOS VARIOS DE OFICINA
7,880,000.0
Ajustes anuales del activo (%) 7,880,000.0
Depreciacion del 10% sobre costo 788,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
788,000
Depreciacion acumulada
788,000
Neto del activo
7,092,000
SUBTOTAL
CONCEPTO
AOS
CONCEPTO
AOS
VALOR
RESIDUAL
3,940,000
VALOR
1,000,000.0
100,000
-
1,000,000
100,000
-
1,000,000
100,000
-
1,000,000
100,000
-
100,000
200,000
800,000
100,000
300,000
700,000
100,000
400,000
600,000
100,000
500,000
500,000
1,228,000.0
1,228,000.0
1,228,000.0
1,228,000.0
VALOR
RESIDUAL
1,000,000.0
Ajustes anuales del activo (%) 1,000,000.0
Depreciacion del 20% sobre costo 100,000
ajustado
Ajuste a la depreciacion
Total depreciacion sobre costo
ajustado
100,000
Depreciacion acumulada
100,000
Neto del activo
900,000
SUBTOTAL
500,000
TOTAL DEPRECIACIONES
2,166,000
2,166,000
2,166,000
2,166,000
4,440,000
2,166,000
19,960,000
10,830,000
9,130,000
9,130,000
DETALLE DE
INVERSIONES
ESTUDIO DE PREFACTIBILIDAD (33.33%)
ESTUDIO DE FACTIBILIDAD (66.67%)
GASTOS DE ORGANIZACIN
MONTAJE Y PUESTA EN MARCHA
PUBLICIDAD
ENTRENAMIENTO DE PERSONAL
IMPREVISTOS
COSTO
$ 253,933
$ 507,942
$0
$ 600,000
$ 170,000
$ 203,000
$ 155,000
$ 112,800
Gastos preoperativos
TOTAL A AMORTIZAR
2,002,675
400,535
400,535
400,535
400,535
400,535
400,535
400,535
400,535
400,535
400,535
19,960,000
2,002,675
2,002,675
AOS
3
AOS
3
4,690,000
4,440,000
9,130,000
28,337,891
37,467,891
AOS
0
Inversion Fija
Capital de Trabajo
-21,962,675
-20,075,277
-1,806,775
-1,969,385
-2,146,629
-2,339,826
Valor Residual
28,337,891
9,130,000
-1,806,775
-1,969,385
-2,146,629
-2,339,826
37,467,891
subtotal
REMUNERACION
MENSUAL
REMUNERACION
ANUAL
PRESTACIONES
SOCIALES
515,000
515,000
515,000
-
6,180,000
6,180,000
6,180,000
-
3,236,775
3,236,775
3,236,775
-
18,540,000
9,710,325
6,180,000
6,180,000
3,236,775
3,236,775
24,720,000
12,947,100
515,000
Subtotal Mano de obra indirecta 515,000
Subtotal
515,000
B. ADMINISTRACION
GERENTE GENERAL Y DISEADOR
1,500,000
SECRETARIA REC/NISTA
520,000
CONTADOR (HONORARIOS)
300,000
VENDEDOR 1
800,000
PUBLICISTA (HONORARIOS)
350,000
-
Subtotal
3,470,000
TOTAL
18,000,000
6,240,000
3,600,000
9,600,000
4,200,000
-
9,427,500
3,268,200
5,028,000
-
AOS
3
9,416,775
9,416,775
9,416,775
0
10,264,285
10,264,285
10,264,285
-
11,188,070
11,188,070
11,188,070
0
30,792,854
0
33,564,211
10,264,285
10,264,285
11,188,070
0
0
0
0
0
0
11,188,070
28,250,325
9,416,775
0
0
0
0
0
0
9,416,775
12,194,997
12,194,997
12,194,997
0
13,292,546
13,292,546
13,292,546
0
0
36,584,990
12,194,997
0
0
0
0
0
0
12,194,997
0
39,877,639
13,292,546
0
0
0
0
0
0
13,292,546
37,667,100
41,057,139
44,752,282
48,779,987
53,170,186
27,427,500
9,508,200
3,600,000
14,628,000
4,200,000
-
29,895,975
10,363,938
3,924,000
15,944,520
4,578,000
-
32,586,613
11,296,692
4,277,160
17,379,527
4,990,020
-
35,519,408
12,313,395
4,662,104
18,943,684
5,439,122
-
38,716,155
13,421,600
5,081,694
20,648,616
5,928,643
-
70,530,012
76,877,713
41,640,000
17,723,700
59,363,700
64,706,433
66,360,000
30,670,800
97,030,800
105,763,572
115,282,293 125,657,700
83,796,707
136,966,893
A. MATERIALES DIRECTOS
Blonda
tirantas
hilo
Cauchos
Gaffetes
marquillas
Sesgo licrado
Ochos
Tela polialgodn
Tapa costura
Varillla plstica
cubre varilla
tallaje
copa prehormada
apliques
UNIDAD DE
MEDIDA
CANTIDAD
mts
metros
unidades
metros
unid
unid
rollo
unidades
metros
rollo
Par
rillo
unid
mtrs
unid
1500
3000
300
3000
6000
6000
1
12000
5
1
6000
1
6000
12000
2000
COSTO
UNITARIO
20,000
400
1,800
400
300
100
8,000
100
4,000
8,000
500
8,000
100
400
100
30,000,000
1,200,000
540,000
1,200,000
1,800,000
600,000
8,000
1,200,000
20,000
8,000
3,000,000
8,000
600,000
4,800,000
200,000
32,700,000
1,308,000
588,600
1,308,000
1,962,000
654,000
8,720
1,308,000
21,800
8,720
3,270,000
8,720
654,000
5,232,000
218,000
45,184,000
3,000
250
720,000
10,000
5,000
27,000
6,000
25,000
750
150,000
39,000
Subtotal
AOS
3
35,643,000
1,425,720
641,574
1,425,720
2,138,580
712,860
9,505
1,425,720
23,762
9,505
3,564,300
9,505
712,860
5,702,880
237,620
38,850,870
1,554,035
699,316
1,554,035
2,331,052
777,017
10,360
1,554,035
25,901
10,360
3,885,087
10,360
777,017
6,216,139
259,006
42,347,448
1,693,898
762,254
1,693,898
2,540,847
846,949
11,293
1,693,898
28,232
11,293
4,234,745
11,293
846,949
6,775,592
282,316
49,250,560
53,683,110
58,514,590
63,780,903
3,270
273
784,800
10,900
5,450
29,430
6,540
27,250
818
163,500
42,510
3,564
297
855,432
11,881
5,941
32,079
7,129
29,703
891
178,215
46,336
3,885
324
932,421
12,950
6,475
34,966
7,770
32,376
971
194,254
50,506
4,235
353
1,016,339
14,116
7,058
38,113
8,469
35,290
1,059
211,737
55,052
A. MATERIALES INDIRECTOS
alfileres
Tiza
bolsas plsticas
Silicona
Agujas
Moldes
Pistola
Metro
Reglas
Tijeras
Cintas
unid
unid
1
1
3,000
250
unidad
AO
unid
unid
unid
unid
unid
unid
mts
12000
1
1
6
1
5
5
6
13
60
10,000
5,000
4,500
6,000
5,000
150
25,000
3,000
Subtotal
TOTAL
986,000
1,074,740
1,171,467
1,276,899
1,391,819
46,170,000
50,325,300
54,854,577
59,791,489
65,172,723
GG
MEDIDA
Transporte
Arriendo
utiles papeleria
Papel manifoll
mantenimiento 3 veces ao
Dotacin 3 veces al ao
mano
Servicios publicos
Seguros
CANTIDAD
12
12
1
24
3
3
12
COSTO
UNITARIO
50,000
300,000
100,000
3,000
100,000
150,000
200,000
-
600,000
3,600,000
100,000
72,000
300,000
450,000
2,400,000
-
654,000.0
3,924,000.0
109,000.0
78,480.0
327,000.0
490,500.0
2,616,000.0
-
712,860.0
4,277,160.0
118,810.0
85,543.2
356,430.0
534,645.0
2,851,440.0
-
777,017.4
4,662,104.4
129,502.9
93,242.1
388,508.7
582,763.1
3,108,069.6
-
846,949.0
5,081,693.8
141,158.2
101,633.9
423,474.5
635,211.7
3,387,795.9
-
7,522,000.0
8,198,980.0
8,936,888.2
9,741,208.1
10,617,916.9
TOTAL
AOS
3
UNIDAD DE
MEDIDA
CANTIDAD
COSTO
UNITARIO
Arriendo
12
Amortizacin diferidos
Servicios
GAS NATURAL
pblicos
Utiles de papeleria
Aseo y cafeteria
Transporte
Renovacin
Telesentinel
imprevistos
Empaques
Publicidad
12
1
1
1
1
1
1
1
1
200,000
400,000
12
600,000
400,000
200,000
250,000
760,000
700,000
1,000,000
1,000,000
2,400,000
4,800,000
600,000
400,000
200,000
250,000
760,000
700,000
1,000,000
1,000,000
2,616,000
5,232,000
654,000
436,000
218,000
272,500
828,400
763,000
1,090,000
1,090,000
2,851,440
5,702,880
712,860
475,240
237,620
297,025
902,956
831,670
1,188,100
1,188,100
3,108,070
6,216,139
777,017
518,012
259,006
323,757
984,222
906,520
1,295,029
1,295,029
3,387,796
6,775,592
846,949
564,633
282,316
352,895
1,072,802
988,107
1,411,582
1,411,582
12,110,000
13,199,900
14,387,891
15,682,801
17,094,253
TOTAL
AOS
3
CONCEPTO
1 Costos Directos
* Materiales Directos
* Mano de Obra Directa
* Depreciacin
45,184,000
28,250,325
938,000
49,250,560
30,792,854
938,000
53,683,110
33,564,211
938,000
58,514,590
36,584,990
938,000
63,780,903
39,877,639
938,000
80,981,414
88,185,322
96,037,580
104,596,543
1,074,740
10,264,285
8,198,980
1,171,467
11,188,070
8,936,888
1,276,899
12,194,997
9,741,208
1,391,819
13,292,546
10,617,917
19,538,005
21,296,425
23,213,103
25,302,283
100,519,419
109,481,747
119,250,684
129,898,825
2 Gastos generales
de produccion
* Materiales Indirectos
* Mano de Obra Indirecta
* Servicios y Otros
986,000
9,416,775
7,522,000
Subtotal Gastos
Generales de Produccion 17,924,775
Total Costos de
Produccion
92,297,100
Total Gastos de
Administracion
(Terminos Corrientes)
SUEOS
AOS
2
3
59,363,700
12,110,000
64,706,433
13,199,900
70,530,012
14,387,891
76,877,713
15,682,801
83,796,707
17,094,253
1,228,000
404,540
1,228,000
404,540
1,228,000
404,540
1,228,000
404,540
1,228,000
404,540
73,106,240
79,538,873
86,550,443
94,193,055
102,523,501
1,109,760
(Terminos Corrientes)
SUEOS
AO
2
3
Total Costos
Operacionales
(Terminos Corrientes)
SUEOS
AO
2
3
92,297,100
73,106,240
-
100,519,419
79,538,873
-
109,481,747
86,550,443
-
119,250,684
94,193,055
-
129,898,825
102,523,501
-
165,403,340
180,058,292
196,032,190
213,443,739
232,422,326
AOS
0
CAPITAL DE TRABAJO
1
20,075,277
1,806,775
2
1,969,385
3
2,146,629
4
2,339,826
PROGRAMA DE INVERSIONES
(Terminos Corrientes)
CONCEPTO
0
PROYECTO GUIA
AOS
1
2
Inversion Fija
Capital de Trabajo
-21,962,675
-20,075,277
-1,806,775
-1,969,385
-2,146,629
-2,339,826
Total de Inversiones
-42,037,952
-1,806,775
-1,969,385
-2,146,629
-2,339,826
PROGRAMA DE INGRESOS
(TERMINOS CORRIENTES)
PROYECTO GUIA
CONCEPTO
1
196,200,000
Total Ingresos
196,200,000
180,000,000
AOS
3
213,858,000
###
254,084,690
213,858,000
###
254,084,690
(Terminos Corrientes)
SUEOS
Unidades
Precio Unitario
6,000
30,000
6,000
32,700
6,000
35,643
6,000
38,851
6,000
42,347
Valor
180,000,000
196,200,000
213,858,000
233,105,220
254,084,690
DISTRIBUCION DE COSTOS
COSTO
Costo de Produccion
Mano de Obra directa
Mano de obra indirecta
Materiales directos
Materiales indirectos
Depreciacion
Servicios
Mantenimento
Subtotal
37,667,100
-
45,184,000
986,000
938,000
7,522,000
92,297,100 *
Gastos de Administracion
Sueldos y prestaciones
59,363,700
Otros gastos
12,110,000
Preoperativos
404,540
Depreciacion
1,228,000
Subtotal
73,106,240
Gastos de Ventas
Sueldos y prestaciones
Depreciacion
Subtotal
TOTAL
73,106,240
COSTOS TOTALES
COSTOS FIJOS
70624000
92,297,100
165,403,340
ANUAL
73,106,240
Unidades
0
2000
4000
6000
8000
10000
14,617.15
5,001
150,042,054
PUNTO DE EQUILIBRIO
30,000
15,382.85
350,000,000
300,000,000
250,000,000
Unidades
Costo Fijo
Costo Variable
Costo Total
Ingreso Total
200,000,000
VALORES
150,000,000
100,000,000
50,000,000
0
0
2000
4000
CANTIDADES
6000
8000
10000
AO
3
196,200,000
180,058,292
213,858,000
196,032,190
233,105,220
213,443,739
254,084,690
232,422,326
14,596,660
16,141,708
17,825,810
19,661,481
21,662,363
4,816,898
5,326,764
5,882,517
6,488,289
7,148,580
10,814,944
2,166,000
404,540
11,943,293
2,166,000
404,540
13,173,193
2,166,000
404,540
14,513,784
2,166,000
404,540
Flujo Neto de
12,350,302
13,385,484
Operacin sin Financiamiento
14,513,833
15,743,733
17,084,324
Utilidad Operacional
Menos Impuestos
Utilidad Neta
9,779,762
Ms Depreciacion
2,166,000
Ms Amortizacin de Diferidos404,540
AOS
0
-1,806,775
-1,969,385
-2,146,629
-2,339,826
37,467,891
12,350,302
13,385,484
14,513,833
15,743,733
17,084,324
10,543,527
11,416,100
12,367,204
13,403,907
54,552,215
12,367,204
13,403,907
11,416,100
10,543,527
-42,037,952
FUENTES
AOS
0
-9,380,000
-10,580,000
-19,960,000
Activos Diferidos
- Gastos preoperativos
- Intereses durante la
instalacin
Capital de Trabajo
TOTAL INVERSIONES
Pr
Pr
-2,002,675
-20,027
Cr
-20,075,277
-1,806,775
-1,969,385
-2,146,629
-2,339,826
-42,057,978
-1,806,775
-1,969,385
-2,146,629
-2,339,826
Inicial
1
2
3
4
5
-1,446,957
-1,219,192
-964,095
-678,387
-358,393
-4,667,024
-1,898,043
-2,125,808
-2,380,905
-2,666,614
-2,986,608
-12,057,978
SALDOS
A FINAL
DEL AO
12,057,978
10,159,935
8,034,127
5,653,221
2,986,608
AOS
0
Inversion fija
Intereses durante la
implementacin
Capital de trabajo
-21,962,675
5
-
-20,027
-20,075,277
-1,806,775
-1,969,385
-2,146,629
-2,339,826
37,467,891
-1,806,775
-1,969,385
-2,146,629
-2,339,826
37,467,891
Valor residual
AO
3
196,200,000
180,058,292
213,858,000
196,032,190
233,105,220
213,443,739
254,084,690
232,422,326
14,596,660
16,141,708
17,825,810
19,661,481
21,662,363
1,446,957
1,219,192
964,095
678,387
358,393
Utilidad Gravable
13,149,702
14,922,515
16,861,715
18,983,095
21,303,971
Menos Impuestos
4,339,402
4,924,430
5,564,366
6,264,421
7,030,310
Utilidad Neta
8,810,301
Ms Depreciacion
2,166,000
Ms Amortizacin de Diferidos 404,540
9,998,085
2,166,000
404,540
11,297,349
2,166,000
404,540
12,718,674
2,166,000
404,540
14,273,660
2,166,000
404,540
12,568,626
13,867,889
15,289,214
16,844,201
Utilidad Operacional
Menos Gastos Financieros
Flujo Neto de
Operacin
11,380,841
AOS
0
-1,806,775
-1,969,385
-2,146,629
-2,339,826
37,467,891
11,380,841
12,568,626
13,867,889
15,289,214
16,844,201
9,574,066
10,599,241
11,721,260
12,949,388
54,312,092
12,949,388
10,599,241
11,721,260
9,574,066
-42,057,978
AOS
0
Inversion fija
Intereses durante la
implementacin
Capital de trabajo
-21,962,675
-20,027
-20,075,277
5
-
-1,806,775
-1,969,385
-2,146,629
-2,339,826
37,467,891
Amortizacion Credito
-1,898,043
-2,125,808
-2,380,905
-2,666,614
-2,986,608
-3,704,818
-4,095,193
-4,527,535
-5,006,440
34,481,284
Valor residual
Credito
12,057,978
AO
3
Utilidad Operacional
254,084,690
232,422,326
14,596,660
16,141,708
17,825,810
19,661,481
21,662,363
1,446,957
1,219,192
964,095
678,387
358,393
Utilidad Gravable
13,149,702
14,922,515
16,861,715
18,983,095
21,303,971
Menos Impuestos
4,339,402
4,924,430
5,564,366
6,264,421
7,030,310
Utilidad Neta
Ms Depreciacion
Ms Amortizacin de Diferidos
8,810,301
2,166,000
404,540
9,998,085
2,166,000
404,540
11,297,349
2,166,000
404,540
12,718,674
2,166,000
404,540
14,273,660
2,166,000
404,540
12,568,626
13,867,889
15,289,214
16,844,201
AOS
0
-3,704,818
-4,095,193
-4,527,535
-5,006,440
34,481,284
11,380,841
12,568,626
13,867,889
15,289,214
16,844,201
7,676,023
8,473,433
9,340,355
10,282,774
51,325,485
-30,000,000
10,282,774
9,340,355
8,473,433
7,676,023
-30,000,000
IMPLEMENTACION
0
-19,960,000
Gastos preoperativos
-2,002,675
Intereses implementacion
OPERACIN (AOS)
3
-20,027
Capital de trabajo
-20,075,277
-1,806,775
-1,969,385
-2,146,629
-2,339,826
Inversion total
-42,057,978
-1,806,775
-1,969,385
-2,146,629
-2,339,826
-1,806,775
-1,969,385
-2,146,629
-2,339,826
-1,898,043
-2,125,808
-2,380,905
-2,666,614
-2,986,608
12,057,978
Inversion Neta
-30,000,000
Amortizacion creditos
Valor residual
9,130,000
Capital de trabajo
28,337,891
Activos fijos
Flujo neto de inversiones-30,000,000
-3,704,818
-4,095,193
-4,527,535
-5,006,440
34,481,284
* Ventas
180,000,000
196,200,000
213,858,000
233,105,220
254,084,690
Total ingresos
180,000,000
196,200,000
213,858,000
233,105,220
254,084,690
* Costos de Produccion
-92,297,100
-100,519,419
-109,481,747
-119,250,684
-129,898,825
* Gastos de administracion
-73,106,240
-79,538,873
-86,550,443
-94,193,055
-102,523,501
-165,403,340
-180,058,292
-196,032,190
-213,443,739
-232,422,326
14,596,660
16,141,708
17,825,810
19,661,481
21,662,363
OPERACIN
Ingresos:
Costos
* Gastos de Venta
Total costos operacionales
Utilidad operacional
Gastos financieros
-1,446,957
-1,219,192
-964,095
-678,387
-358,393
Utilidad Gravable
13,149,702
14,922,515
16,861,715
18,983,095
21,303,971
Impuestos
-4,339,402
-4,924,430
-5,564,366
-6,264,421
-7,030,310
Utilidad neta
8,810,301
9,998,085
11,297,349
12,718,674
14,273,660
Depreciaciones
2,166,000
2,166,000
2,166,000
2,166,000
2,166,000
Amortizacion diferidos
404,540
404,540
404,540
404,540
404,540
11,380,841
12,568,626
13,867,889
15,289,214
16,844,201
FLUJO DE FONDOS
PARA EL INVERSIONISTA
-30,000,000
7,676,023
8,473,433
9,340,355
10,282,774
51,325,485
SUEOS
BALANCE GENERAL INICIAL
1 DE ENERO DE 2,011
ACTIVO
ACTIVO CORRIENTE
Caja
Bancos
Inventarios
Total Activo Corriente
ACTIVOS FIJOS
Muebles y Enseres
Vehiculos
Maquinaria y Equipo
Moviliario y Decoracion
Total Activos Fijos
ACTIVOS DIFERIDOS
Gastos Preoperativos
TOTAL ACTIVO DIFERIDOS
20,075,277
20,075,277
10,580,000
9,380,000
19,960,000
2,022,702
2,022,702
TOTAL ACTIVOS
PASIVO
Pasivo a Largo Plazo
Prestamos por Pagar
Total Pasivo a Largo Plazo
PATRIMONIO
Capital
TOTAL PATRIMONIO
TOTAL PASIVO MAS PATRIMONIO
42,057,978
12,057,978
12,057,978
30,000,000
30,000,000
42,057,978
###
SUEOS
ESTADO DE RESULTADOS
1 DE ENERO AL 31 DE DICIEMBRE DE 2,011
Ventas
180,000,000
Costo de Produccion
92,297,100
87,702,900
Gastos de Administracion
Gastos de Ventas
73,106,240
-
73,106,240
Utilidad Operacional
14,596,660
Gastos Financieros
Utilidad Antes de Impuestos
1,446,957
13,149,702
4,339,402
UTILIDAD NETA
8,810,301
2
11,416,100
1.24
AOS
3
12,367,204
1.54
7,393,585
1.92
6,445,810
4
13,403,907
2.38
5,622,196
5
54,552,215
2.96
18,414,318
46,360,962
-42,037,952
-1.1
Flujo Financiero
9,574,066
i=
19.61%
n=
# DE AOS
10,599,241
119.61%
AOS
3
11,721,260
12,949,388
5
54,312,092
con Financiamiento
Potencia =
1.2
8,004,420
1.43
7,408,694
1.71
6,849,748
2.05
6,326,784
2.45
22,185,220
-1.21
50,774,867
V.P.N. =
VALOR
COSTO
PARTICIPACIONPONDERACION
FINANCIADO ANTES IMPUESTOS
DESPUES IMPUESTOS FUENTE
Deuda
12,057,978
12.000%
8.04%
0.2867
2.31%
Aporte
Inversionista
30,000,000
24.26%
0.7133
17.30%
TOTAL
42,057,978
24.26%
(1,14)(1,08)-1
io
ii
1.0
19.61%
19.61%
AOS
0
Flujo de Fondos
del Inversionista-30,000,000
V.P.N. ANUAL
-30,000,000
V.P.N. Para el
Inversionista
22,302,934
7,676,023
8,473,433
9,340,355
10,282,774
51,325,485
6,733,353
6,520,031
6,304,473
6,088,228
26,656,848
NEGATIVO
aos
F=
i=
n=
1
10,543,527
28%
# DE AOS
2
11,416,100
128.00%
1.28
8,237,131
1.64
6,967,834
Potencia =
3
12,367,204
2.1
5,897,142
4
13,403,907
2.68
4,993,344
5
54,552,215
-42,037,952
3.44
15,876,784
41,972,236
-65,716
POSITIVO
aos
F=
i=
n=
1
10,543,527
27%
# DE AOS
2
11,416,100
127.00%
1.27
8,301,990
1.61
7,077,996
Potencia =
3
12,367,204
2.05
6,037,545
4
13,403,907
2.6
5,152,482
1,043,837
-65,716
6%
-0.06
27.9408
27%
1,043,837
94%
0.94
27.9408
1%
1,109,553
100%
1.00
28
27
65,716
1,043,837
1,109,553
100
5
54,552,215
3.3
16,511,776
43,081,789
10,543,527
11,416,100
12,367,204
13,403,907
54,552,215
27.94%
NEGATIVO
aos
F=
i=
n=
Potencia =
1
9,574,066
27%
# DE AOS
2
10,599,241
127.00%
1.27
7,538,635
1.61
6,571,543
3
11,721,260
2.05
5,722,201
4
12,949,388
2.6
4,977,765
5
54,312,092
3.3
16,439,096
-808,739
POSITIVO
aos
F=
i=
n=
Potencia =
1
9,574,066
26%
# DE AOS
2
10,599,241
126.00%
1.26
7,598,465
1.59
6,676,267
3
11,721,260
2
5,859,528
4
12,949,388
2.52
5,137,680
315,840
% DEL TOTAL
AJUSTE AL 1%
TASAS UTILIZADAS
DE DIFERENCIA DE TASAS AJUSTADAS TIR
27%
-808,739
72%
-0.72
26.28
26%
315,840
28%
0.28
26.28
1%
1,124,579
100%
1.00
27
26
808,739
315,840
492,899
5
54,312,092
3.18
17,101,878
NEGATIVO
aos
F=
i=
n=
Potencia =
1
7,676,023
34%
# DE AOS
2
8,473,433
134.00%
1.34
5,728,375
1.8
4,718,998
3
9,340,355
2.41
3,881,941
4
10,282,774
3.22
3,189,269
5
51,325,485
4.32
11,879,798
-601,619
POSITIVO
aos
F=
i=
n=
Potencia =
1
7,676,023
33%
# DE AOS
2
8,473,433
133.00%
1.33
5,771,446
1.77
4,790,227
3
9,340,355
2.35
3,970,164
4
10,282,774
3.13
3,286,274
151,284
-601,619
80%
-0.80
33.2009
33%
151,284
20%
0.20
33.2009
1%
752,903
100%
1.00
34
33
601,619
151,284
752,903
5
51,325,485
4.16
12,333,174
Factor de Deflactacin
AOS
3
7,676,023
(1,09)1
8,473,433
(1,09)2
9,340,355
(1,09)3
10,282,774
(1,09)4
51,325,485
(1,09)5
Valor Deflactado
7,042,223
AOS
F=
i=
n=
7,131,919
7,212,468
7,284,576
1.09
1.19
1
7,042,223
23%
# DE AOS
2
7,131,919
123.00%
3
7,212,468
4
7,284,576
5
33,358,043
1.23
5,725,384
1.51
4,714,072
1.86
3,875,864
2.29
3,182,613
2.82
11,848,818
1
7,042,223
22%
# DE AOS
2
7,131,919
122.00%
3
7,212,468
4
7,284,576
5
33,358,043
1.22
5,772,314
1.49
4,791,668
1.82
3,971,956
2.22
3,288,251
2.7
12,342,451
Potencia =
1.3
1.41
33,358,043
1.54
-653,250
POSITIVO
aos
F=
i=
n=
Potencia =
166,639
-653,250
80%
-0.80
22.2032
22%
166,639
20%
0.20
22.2032
1%
819,889
100%
1.00
23
22
653,250
166,639
819,889