PRESUPUESTO DE PROYECTOS DE INVERSIÓN (FLUJOS DE FONDOS)

FLUJO DE INVERSION
CONCEPTO 0 1 2 3
TERRENO - 500,000.00
EDIFICIO - 350,000.00
MAQUINARIA 1 - 80,000.00
MAQUINARIA 2 - 80,000.00
MAQUINARIA 3 -
CAPITAL DE TRABAJO - 124,800.00
TOTAL INVERSION - 1,134,800.00 - - -

TABLA DE DEPRECIACIÓN
CONCEPTO 0 1 2 3
EDIFICIO 11,375.00 11,375.00 11,375.00
MAQUINARIOA 1 5,200.00 5,200.00 5,200.00
MAQUINARIOA 2 5,200.00 5,200.00 5,200.00
MAQUINARIOA 3
TOTAL AMORTIZACION 21,775.00 21,775.00 21,775.00

FLUJO OPERACIONAL
0 1 2 3
INGRESOS
VENTAS 1,760,000.00 1,833,975.00 1,833,975.00
TOTAL INGRESO 1,760,000.00 1,833,975.00 1,833,975.00
EGRESO
COSTO VARIABLE

AZUCAR 54,400.00 48,450.00 48,450.00

AGUA 12,800.00 11,400.00 11,400.00
ELEMENTOS QUIMICOS 32,000.00 28,500.00 28,500.00
COLORANTE 48,000.00 42,750.00 42,750.00
ENERGIA 32,000.00 28,500.00 28,500.00
MANO DE OBRA DIRECTA 320,000.00 285,000.00 285,000.00
ROYALITY 17,600.00 18,339.75 18,339.75
TOTAL COSTOS VARIABLES 516,800.00 462,939.75 462,939.75
GASTOS
ADMINISTRACION 13,200.00 13,200.00 13,200.00
GERENTE GENERAL 36,000.00 36,000.00 36,000.00
GERENTE MARKETING 30,000.00 30,000.00 30,000.00
GERENTE ADMINISTRA FIN 33,600.00 33,600.00 33,600.00
GERENTE DE PRODUCCION 30,000.00 30,000.00 30,000.00
DEPRECIACION 21,775.00 21,775.00 21,775.00
TOTAL GASTOS 164,575.00 164,575.00 164,575.00
TOTAL EGRESOS 681,375.00 627,514.75 627,514.75
UTILIDAD OPERACIONAL 1,078,625.00 1,206,460.25 1,206,460.25
PARTICIPAC TRAB. 15% 161,793.75 180,969.04 180,969.04
IMPUESTOS (25%) 229,207.81 256,372.80 256,372.80
UTILIDAD NETA 687,623.44 769,118.41 769,118.41
(+) DEPRECIACION 21,775.0 21,775.0 21,775.0

EXCEDENTE O DEFICIT 709,398.44 790,893.41 790,893.41

FLUJO NETO FINANCIERO
CONCEPTO 0 1 2 3
TOTAL INVERSION - 1,134,800.00 - - -
EXCEDENTE O DEFICIT 709,398.44 790,893.41 790,893.41
FLUJO NETO - 1,134,800.00 709,398.44 790,893.41 790,893.41
 4

4
11,375.00
5,200.00
5,200.00

21,775.00

1,833,975.00
1,833,975.00

48,450.00
11,400.00
28,500.00
42,750.00
28,500.00
285,000.00
36,679.50
481,279.50

13,200.00
36,000.00
30,000.00
33,600.00
30,000.00
21,775.00
164,575.00
645,854.50
1,188,120.50
178,218.08
252,475.61
757,426.82
 21,775.0

779,201.82

4
-
779,201.82
779,201.82