Costos Generales

Descripción $ L
Presupuesto de construcción $106.316,16 L2,571,787.93
Café y bistro $37.816,25 L914,775.20
Coffee Lab $31.093,09 L752,141.86
Amueblado general $8.302,94 L200,848.16
Rosso Restaurant $16.471,55 L398,446.85
TOTALES $200.000,00 L4,838,000.00

Costos Operativos Supuestos

Descripción Valor Mensual
Energía L46,806.12
Talento Humano L273,518.00
Costo Variable Estimado L720,000.00
Total L1,040,324.12

Escenario 1 con ventas diarias de L 60,000.00 60000

Ventas Brutas (mensual) L1,800,000.00 L21,600,000.00
Costo Operativo esperado (m) L1,040,324.12 L12,483,889.44
UAII esperada L759,675.88 L9,116,110.56
ISV 25% L189,918.97 L2,279,027.64
Utilidad neta L569,756.91 L6,837,082.92

Escenario 2 con ventas diarias de L 50,000.00 50000

Ventas Brutas (mensual)
Costo Operativo esperado (m)
UAII esperada
ISV 25%
Utilidad neta esperada
L1,500,000.00 L18,000,000.00
L1,040,324.12 L12,483,889.44
L309,675.88 L3,716,110.56
L77,418.97 L929,027.64
L232,256.91 L2,787,082.92

Escenario 3 con ventas diarias de L 40,000.00 40000

Ventas Brutas (mensual)
Costo Operativo esperado (m)
UAII esperada
ISV 25%
Utilidad neta esperada
L1,200,000.00 L14,400,000.00
L1,040,324.12 L12,483,889.44
L159,675.88 L1,916,110.56
L39,918.97 L479,027.64
L119,756.91 L1,437,082.92
 Costos Operativos Supuestos
Descripción Valor Mensual
𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜
Energía L46,806.12 Costo Fijo 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒)/(𝑉𝑒𝑛𝑡𝑎𝑠
Talento Humano L273,518.00 Costo Fijo
Costo Variable Estimado L720,000.00 Costo Variable
Total L1,040,324.12

Escenario 1 con ventas diarias de L 60,000.00 60000

Ventas Brutas (mensual) L1,800,000.00 L21,600,000.00

Escenario 2 con ventas diarias de L 50,000.00 50000

Ventas Brutas (mensual) L1,500,000.00 L18,000,000.00

Escenario 3 con ventas diarias de L 40,000.00 40000

Ventas Brutas (mensual) L1,200,000.00 L14,400,000.00
𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 𝑒𝑛 𝑣𝑎𝑙𝑜𝑟=(𝐶𝑜𝑠𝑡𝑜 𝐹𝑖𝑗𝑜 )/(1−(𝐶𝑜𝑠𝑡𝑜
𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒)/(𝑉𝑒𝑛𝑡𝑎𝑠 𝑇𝑜𝑡𝑎𝑙𝑒𝑠))

Punto de equilibrio en valor mensual L533,873.53

Punto de equilibrio en valor mensual L616,007.92

Punto de equilibrio en valor mensual L800,810.30

 FLUJO DE EFECTIVO (escenario 1)
AÑO 1 2 3 4
VENTAS L21,600,000.00 L23,760,000.00 L26,136,000.00 L28,749,600.00

ENERGÍA L561,673.44 L617,840.78 L679,624.86 L747,587.35

SALARIOS L3,282,216.00 L3,610,437.60 L3,971,481.36 L4,368,629.50
COSTO VARIABLE L8,640,000.00 L9,504,000.00 L10,454,400.00 L11,499,840.00
IMPUESTOS L2,279,027.64 L2,506,930.40 L2,757,623.44 L3,033,385.79
TOTAL EGRESOS L14,762,917.08 L16,239,208.79 L17,863,129.67 L19,649,442.63

TOTAL FLUJO DE EFECTIVO L6,837,082.92 L7,520,791.21 L8,272,870.33 L9,100,157.37

*incrementos anuales de 10%

FLUJO DE EFECTIVO (escenario 2)

AÑO 1 2 3 4
VENTAS L18,000,000.00 L19,800,000.00 L21,780,000.00 L23,958,000.00

ENERGÍA L561,673.44 L617,840.78 L679,624.86 L747,587.35

SALARIOS L3,282,216.00 L3,610,437.60 L3,971,481.36 L4,368,629.50
COSTO VARIABLE L8,640,000.00 L9,504,000.00 L10,454,400.00 L11,499,840.00
IMPUESTOS L929,027.64 L1,021,930.40 L1,124,123.44 L1,236,535.79
TOTAL EGRESOS L13,412,917.08 L14,754,208.79 L16,229,629.67 L17,852,592.63

TOTAL FLUJO DE EFECTIVO L4,587,082.92 L5,045,791.21 L5,550,370.33 L6,105,407.37

*incrementos anuales de 10%

FLUJO DE EFECTIVO (escenario 3)

AÑO 1 2 3 4
VENTAS L14,400,000.00 L15,840,000.00 L17,424,000.00 L19,166,400.00

ENERGÍA L561,673.44 L617,840.78 L679,624.86 L747,587.35

SALARIOS L3,282,216.00 L3,610,437.60 L3,971,481.36 L4,368,629.50
COSTO VARIABLE L8,640,000.00 L9,504,000.00 L10,454,400.00 L11,499,840.00
IMPUESTOS L479,027.64 L526,930.40 L579,623.44 L637,585.79
TOTAL EGRESOS L12,962,917.08 L14,259,208.79 L15,685,129.67 L17,253,642.63

TOTAL FLUJO DE EFECTIVO L1,437,082.92 L1,580,791.21 L1,738,870.33 L1,912,757.37

*incrementos anuales de 10%
 PERIODO FLUJO DE EFECTIVO PR ACUM
5 0 -L4,838,000.00
L31,624,560.00 1 L6,837,082.92 L6,837,082.92
2 L7,520,791.21 L14,357,874.13
L822,346.08 3 L8,272,870.33 L22,630,744.47
L4,805,492.45 4 L9,100,157.37 L31,730,901.83
L12,649,824.00 5 L10,010,173.10 L41,741,074.93
L3,336,724.37
L21,614,386.90

L10,010,173.10

PERIODO FLUJO DE EFECTIVO PR ACUM

5 0 -L4,838,000.00
L26,353,800.00 1 L4,587,082.92 L4,587,082.92
2 L5,045,791.21 L9,632,874.13
L822,346.08 3 L5,550,370.33 L15,183,244.47
L4,805,492.45 4 L6,105,407.37 L21,288,651.83
L12,649,824.00 5 L6,715,948.10 L28,004,599.93
L1,360,189.37
L19,637,851.90

L6,715,948.10

5 PERIODO FLUJO DE EFECTIVO PR ACUM

L21,083,040.00 0 -L4,838,000.00
1 L1,437,082.92 L1,437,082.92
L822,346.08 2 L1,580,791.21 L3,017,874.13
L4,805,492.45 3 L1,738,870.33 L4,756,744.47
L12,649,824.00 4 L1,912,757.37 L6,669,501.83
L701,344.37 5 L2,104,033.10 L8,773,534.93
L18,979,006.90

L2,104,033.10
TMAR PERIODO FLUJO DE EFECTIVO PR
i= 15% 0 -L4,838,000.00
f= 5% 1 L6,837,082.92
TMAR 20.75% 2 L7,520,791.21
3 L8,272,870.33
VAN L23,699,189.65 4 L9,100,157.37
TIR 149% 5 L10,010,173.10

PERIODO FLUJO DE EFECTIVO PR

0 -L4,838,000.00
1 L4,587,082.92
VAN L15,900,077.46 2 L5,045,791.21
TIR 100% 3 L5,550,370.33
4 L6,105,407.37
5 L6,715,948.10

PERIODO FLUJO DE EFECTIVO PR

VAN L4,981,320.41 0 -L4,838,000.00
TIR 22% 1 L1,437,082.92
2 L1,580,791.21
3 L1,738,870.33
4 L1,912,757.37
5 L2,104,033.10
ACUM

L6,837,082.92 *En todos los escenarios TIR>TMAR; proyecto es viable)

L14,357,874.13
L22,630,744.47
L31,730,901.83
L41,741,074.93

ACUM

L4,587,082.92
L9,632,874.13
L15,183,244.47
L21,288,651.83
L28,004,599.93

ACUM

L1,437,082.92
L3,017,874.13
L4,756,744.47
L6,669,501.83
L8,773,534.93
AR; proyecto es viable)