1 2

1 Maquina Templadora (10%) 11,340,000 1,134,000 1,134,000

1 Camión Hino (25%) 540,000 135,000 135,000
6 Caballetes para Vidrio (100%) 25,000 25,000
8 Computadoras (30%) 120,000 36,000 36,000
2 Impresoras/multifuncionales (30%) 12,000 3,600 3,600
3 Escritorios de Islas (10%) 45,000 4,500 4,500
10 Sillas(10%) 11,000 1,100 1,100
4 Escritorios Ejecutivos (10%) 38,000 3,800 3,800
10 Archiveros (100%) 25,000 25,000
1 Conmutador con Teléfonos (30%) 24,930 7,479 7,479
TOTAL 12,180,930 1,375,479 1,325,479
1 2
Plazo 5 años mensual 60
Monto 9,135,698
Tasa 24% 24% 2%
Amortización o pago de crédito $262,815.43
Saldo
Inicial Amortización
1 9,135,698 $262,815.43
2 $9,055,596.02 $262,815.43
3 $8,973,892.50 $262,815.43
4 $8,890,554.92 $262,815.43
5 $8,805,550.58 $262,815.43
6 $8,718,846.16 $262,815.43
7 $8,630,407.65 $262,815.43
8 $8,540,200.37 $262,815.43
9 $8,448,188.95 $262,815.43
10 $8,354,337.29 $262,815.43
11 $8,258,608.60 $262,815.43
12 $8,160,965.34 $262,815.43
13 $8,061,369.22 $262,815.43
14 $7,959,781.17 $262,815.43
15 $7,856,161.36 $262,815.43
16 $7,750,469.15 $262,815.43
17 $7,642,663.10 $262,815.43
18 $7,532,700.93 $262,815.43
19 $7,420,539.51 $262,815.43
20 $7,306,134.87 $262,815.43
21 $7,189,442.13 $262,815.43
22 $7,070,415.54 $262,815.43
23 $6,949,008.42 $262,815.43
24 $6,825,173.16 $262,815.43
25 $6,698,861.19 $262,815.43
26 $6,570,022.98 $262,815.43
 27 $6,438,608.00 $262,815.43
28 $6,304,564.73 $262,815.43
29 $6,167,840.59 $262,815.43
30 $6,028,381.97 $262,815.43
31 $5,886,134.17 $262,815.43
32 $5,741,041.42 $262,815.43
33 $5,593,046.82 $262,815.43
34 $5,442,092.32 $262,815.43
35 $5,288,118.73 $262,815.43
80000 36 $5,131,065.68 $262,815.43
37 $4,970,871.56 $262,815.43
38 $4,807,473.55 $262,815.43
39 $4,640,807.59 $262,815.43
40 $4,470,808.31 $262,815.43
41 $4,297,409.04 $262,815.43
42 $4,120,541.79 $262,815.43
43 $3,940,137.19 $262,815.43
44 $3,756,124.50 $262,815.43
45 $3,568,431.56 $262,815.43
46 $3,376,984.76 $262,815.43
47 $3,181,709.02 $262,815.43
1600 48 $2,982,527.77 $262,815.43
49 $2,779,362.89 $262,815.43
50 $2,572,134.71 $262,815.43
51 $2,360,761.97 $262,815.43
52 $2,145,161.78 $262,815.43
53 $1,925,249.58 $262,815.43
54 $1,700,939.14 $262,815.43
55 $1,472,142.49 $262,815.43
56 $1,238,769.90 $262,815.43
57 $1,000,729.87 $262,815.43
58 $757,929.03 $262,815.43
59 $510,272.18 $262,815.43
81600 60 $257,662.19 $262,815.43
81600

Cero UNO DOS

Unidades 80,000 81,600
Precio de venta $ 295.00 $ 303.85
Ventas $ 23,600,000.00 $ 24,794,160.00
Costo de Ventas 14,620,336.20 15,288,842.29
Utilidad Bruta 8,979,663.80 9,505,317.71
Gastos de operación $ 2,087,335.20 $ 2,149,955.26
Depreciación $ 1,375,479.00 $ 1,325,479.00
Utilidad de operación $ 5,516,849.60 $ 6,029,883.46
Gastos financieros $ 2,079,456.92 $ 1,791,277.17
 Utilidad antes de impuestos $ 3,437,392.68 $ 4,238,606.29
ISR 30% $ 1,031,217.80 $ 1,271,581.89
PTU 10% $ 343,739.27 $ 423,860.63
Utilidad neta $ 2,062,435.61 $ 2,543,163.77
Más depreciación $ 1,375,479.00 $ 1,325,479.00
Flujo Neto de Operación $ 3,437,914.61 $ 3,868,642.77
Inversión Inicial -12,180,930.00
Financiamiento 9,135,697.50 -1,074,328.28 -1,362,508.03
Cuentas por cobrar -3,933,333.33
Inventarios -1,827,542.03
Flujo Neto de Inversiones -3,045,232.50 -6,835,203.64 -1,362,508.03
Flujo Neto de Efectivo -3,045,232.50 -3,397,289.03 2,506,134.74

Evaluación Económica
Valor presente neto (VPN) (18%) 18%
RINV
Tasa interna de rendimiento (TIR)
Periodo de recuperación
Tasa de rendimiento contable

RCC

1. Los gastos de operación mensual son

los siguientes:

Gastos Fijos para la fabricación e instalación de vidrio templado

LUZ $20,000
AGUA $5,000
RENTA $136,775
SUELDO DE PLANTA $71,987
AGUINALDO Y PRIMA PROVISIONADO $6,598
GAS $20,000
GASOLINA $8,000
VIATICOS Y CASETAS $10,000
OTROS $10,000
TOTAL GASTOS DE FABRICACION 288,361
Gastos de Operación
PAPELERIA
TELEFONIA
SUELDOS ADMINISTRATIVOS
AGUINALDO Y PRIMA PROVISIONADO
OTROS

TOTAL GASTOS DE FABRICACION

 3 4 5 6 7
1,134,000 1,134,000 1,134,000 1,134,000 1,134,000
135,000 135,000

36,000 12,000
3,600 1,200
4,500 4,500 4,500 4,500 4,500
1,100 1,100 1,100 1,100 1,100
3,800 3,800 3,800 3,800 3,800

7,479 2,493
1,325,479 1,294,093 1,143,400 1,143,400 1,143,400
3 4 5

Pago a Saldo Acumulado anual

Interés Capital Final Interés Capital
$182,713.95 $80,101.48 $9,055,596.02
$181,111.92 $81,703.51 $8,973,892.50
$179,477.85 $83,337.58 $8,890,554.92
$177,811.10 $85,004.34 $8,805,550.58
$176,111.01 $86,704.42 $8,718,846.16
$174,376.92 $88,438.51 $8,630,407.65
$172,608.15 $90,207.28 $8,540,200.37
$170,804.01 $92,011.43 $8,448,188.95
$168,963.78 $93,851.65 $8,354,337.29
$167,086.75 $95,728.69 $8,258,608.60
$165,172.17 $97,643.26 $8,160,965.34
$163,219.31 $99,596.13 $8,061,369.22 2,079,456.92 1,074,328.28
$161,227.38 $101,588.05 $7,959,781.17
$159,195.62 $103,619.81 $7,856,161.36
$157,123.23 $105,692.21 $7,750,469.15
$155,009.38 $107,806.05 $7,642,663.10
$152,853.26 $109,962.17 $7,532,700.93
$150,654.02 $112,161.41 $7,420,539.51
$148,410.79 $114,404.64 $7,306,134.87
$146,122.70 $116,692.74 $7,189,442.13
$143,788.84 $119,026.59 $7,070,415.54
$141,408.31 $121,407.12 $6,949,008.42
$138,980.17 $123,835.27 $6,825,173.16
$136,503.46 $126,311.97 $6,698,861.19 1,791,277.17 1,362,508.03
$133,977.22 $128,838.21 $6,570,022.98
$131,400.46 $131,414.97 $6,438,608.00
 $128,772.16 $134,043.27 $6,304,564.73
$126,091.29 $136,724.14 $6,167,840.59
$123,356.81 $139,458.62 $6,028,381.97
$120,567.64 $142,247.79 $5,886,134.17
$117,722.68 $145,092.75 $5,741,041.42
$114,820.83 $147,994.60 $5,593,046.82
$111,860.94 $150,954.50 $5,442,092.32
$108,841.85 $153,973.59 $5,288,118.73
$105,762.37 $157,053.06 $5,131,065.68
$102,621.31 $160,194.12 $4,970,871.56 1,425,795.57 1,727,989.63
$99,417.43 $163,398.00 $4,807,473.55
$96,149.47 $166,665.96 $4,640,807.59
$92,816.15 $169,999.28 $4,470,808.31
$89,416.17 $173,399.27 $4,297,409.04
$85,948.18 $176,867.25 $4,120,541.79
$82,410.84 $180,404.60 $3,940,137.19
$78,802.74 $184,012.69 $3,756,124.50
$75,122.49 $187,692.94 $3,568,431.56
$71,368.63 $191,446.80 $3,376,984.76
$67,539.70 $195,275.74 $3,181,709.02
$63,634.18 $199,181.25 $2,982,527.77
$59,650.56 $203,164.88 $2,779,362.89 962,276.53 2,191,508.67
$55,587.26 $207,228.18 $2,572,134.71
$51,442.69 $211,372.74 $2,360,761.97
$47,215.24 $215,600.19 $2,145,161.78
$42,903.24 $219,912.20 $1,925,249.58
$38,504.99 $224,310.44 $1,700,939.14
$34,018.78 $228,796.65 $1,472,142.49
$29,442.85 $233,372.58 $1,238,769.90
$24,775.40 $238,040.04 $1,000,729.87
$20,014.60 $242,800.84 $757,929.03
$15,158.58 $247,656.85 $510,272.18
$10,205.44 $252,609.99 $257,662.19
$5,153.24 $257,662.19 $0.00 374,422.31 2,779,362.89
6,633,228.51 9,135,697.50 6,633,228.51 9,135,697.50

TRES CUATRO CINCO

83,232 84,897 86,595
$ 312.97 $ 322.35 $ 332.03
$ 26,048,744.50 $ 27,366,810.97 $ 28,751,571.60
15,989,036.29 16,722,457.47 17,490,721.04
10,059,708.20 10,644,353.49 11,260,850.56
$ 2,214,453.91 $ 2,280,887.53 $ 2,349,314.16
$ 1,325,479.00 $ 1,294,093.00 $ 1,143,400.00
$ 6,519,775.29 $ 7,069,372.96 $ 7,768,136.40
$ 1,425,795.57 $ 962,276.53 $ 374,422.31
$ 5,093,979.72 $ 6,107,096.43 $ 7,393,714.09
$ 1,528,193.92 $ 1,832,128.93 $ 2,218,114.23
$ 509,397.97 $ 610,709.64 $ 739,371.41
$ 3,056,387.83 $ 3,664,257.86 $ 4,436,228.45
$ 1,325,479.00 $ 1,294,093.00 $ 1,143,400.00
$ 4,381,866.83 $ 4,958,350.86 $ 5,579,628.45

-1,727,989.63 -2,191,508.67 -2,779,362.89

-1,727,989.63 -2,191,508.67 -2,779,362.89

2,653,877.20 2,766,842.19 2,800,265.57

Inv por 360 RINV*CV 45 por 14620336.2

Inv=
Cv 360 360

CC por 360 RCC*Ventas 60 por $23,600,000

CC
Ventas 360 360

$20,000.00
$5,000.00
$136,775.00
$71,987.49
$6,598.85
$20,000.00
$8,000.00 Costo de ventas Unidades |
$10,000.00 Fijo $ 3,460,336.20 vendidas
$10,000.00 Anual Variable 11,160,000.00 80000
288,361.35 $ 3,460,336.20 14,620,336.20 81600
83232
500 84897
2,000.00 86595
147,888.19
13,556.42
10,000.00
Anual
173,944.60 $ 2,087,335.20
 8 9 10 Total
1,134,000 1,134,000 1,134,000 11,340,000 -
540,000 -
25,000 -
120,000 -
12,000 -
4,500 4,500 4,500 45,000 -
1,100 1,100 1,100 11,000 -
3,800 3,800 3,800 38,000 -
25,000 -
24,930 -
1,143,400 1,143,400 1,143,400 12,180,930

Año 1

Año 2
Año 3
Año 3
Año 4
Año 5

Año 4

Año 6
Año 7

Año 5

Unidades | Costo unitario Total costo Costo Costo de ventas

vendidas Variable Variable Fijo
80,000.00 139.50 11,160,000.00 3,460,336.20 14,620,336.20
81,600.00 143.69 11,724,696.00 3,564,146.29 15,288,842.29
83,232.00 148.00 12,317,965.62 3,671,070.67 15,989,036.29
84,896.64 152.44 12,941,254.68 3,781,202.79 16,722,457.47
86,594.57 157.01 13,596,082.16 3,894,638.88 17,490,721.04
 1,827,542.03

3,933,333.33

Costo unitario Total costo Costo Costo de ventas

Variable Variable Fijo
139.5 11,160,000.00 $ 3,460,336.20 $ 14,620,336.20
143.69 11,724,696.00 $ 3,564,146.29 $ 15,288,842.29
148.00 12,317,965.62 $ 3,671,070.67 $ 15,989,036.29
152.44 12,941,254.68 $ 3,781,202.79 $ 16,722,457.47
157.01 13,596,082.16 $ 3,894,638.88 $ 17,490,721.04