2022 2023 2024

Costos Fijos mensuales Mano de Obra directa 8,800,000 9,284,000 9,794,620

Arriendos 4,000,000 4,220,000 4,452,100
Depreciación 1,666,667 1,666,667 1,666,667
Total costos mensuales 15,466,667 16,225,667 17,026,412

Costos Fijos Anuales Seguros operativos 12,000,000 12,660,000 13,356,300

Gastos Fijos Anuales Seguros Admón 3,000,000 3,165,000 3,339,075

Gastos Fijos Mensuales Publicidad 12,000,000 12,660,000 13,356,300

Nómina 8,000,000 8,440,000 8,904,200
Depreciación 1,666,667 1,666,667 1,666,667

Costos Variables unitarios Materia Prima 12,000 15,600 20,280

CIF 1,800 2,340 3,042

Gastos Variables Unitarios Comisión del Vendedor 800 844 890

Costos y gastos fijos anuales 448,600,000 471,073,000 494,782,015

 IPC 5.50%
IPP 30%

Gastos Preoperativos 10,000,000

Inversión Inicial 300,000,000

2022 2023 2024

Precio de Venta 40,000 42,200 44,500

Punto de Equilibrio 17,661.4 20,117.6 24,387.9

Crecimiento mínimo 13.91% 21.23%

Nivel de Ventas 20,310 23,135 28,046

 Enero Febrero Marzo Abril Mayo
Estacionalidad 12% 3% 2% 5% 5%
Ventas (unid) 2437 609 406 1015 1015

Inv Inic PT 0 1185 1591 2369 3453

Inv Final PT 1185 1591 2369 3453 4807
Producción requerida 3622 1015 1184 2099 2369
Costos de Producción 65,450,267 29,473,667 31,805,867 44,432,867 48,158,867
Costo Unitario 18,070 29,038 26,863 21,169 20,329

V/r Inventario Final 21,413,188 39,882,102 64,351,467 81,175,210 101,698,312

Costo de Merc. Vendida 44,037,079 11,004,752 7,336,501 27,609,125 27,635,764

Inventario Inic. MP 0 1,568 2,164 3,205 3,269

Inventario final MP 1,568 2,164 3,205 3,269 2,545
compras requeridas 5,190 1,611 2,225 2,164 1,645
V/r inventario final MP 21,631,960 29,856,760 44,222,560 45,114,960 35,121,000

Proveedores 12 dias 28,646,224 8,892,720 12,282,000 11,943,440 9,079,296

Ventas a contado 25% 610 153 102 254 254

Ventas a crédito 75% 1827 456 304 761 761
Precio de contado -5% 38,000 38,000 38,000 38,000 38,000
precio a plazo 40,000 40,000 40,000 40,000 40,000

Clientes 25 dias 60,900,000 15,200,000 10,133,333 25,366,667 25,366,667

KTNO 75,298,924 76,046,142 106,425,361 139,713,396 153,106,682

Variación KTNO - 75,298,924 - 747,218 - 30,379,219 - 33,288,035 - 13,393,286
 2022
Junio Julio Agosto Septiembre Octubre Noviembre
10% 12% 10% 7% 4% 13%
2031 2437 2031 1421 812 2640

4807 4705 3588 2674 4028 6555

4705 3588 2674 4028 6555 6344
1929 1320 1117 2775 3339 2429
42,086,867 33,682,667 30,881,267 53,761,667 61,544,867 48,986,867
21,818 25,517 27,647 19,374 18,432 20,168

98,861,349 82,660,988 69,734,793 88,113,269 127,498,690 121,690,912

44,923,830 49,883,028 43,807,462 35,383,191 22,159,446 54,794,645

2,545 1,841 2,412 4,333 4,473 2,735

1,841 2,412 4,333 4,473 2,735 925
1,225 1,891 3,038 2,914 1,602 619
25,409,480 33,285,600 59,798,160 61,720,960 37,744,840 12,768,680

6,763,472 10,436,848 16,770,864 16,087,120 8,840,832 3,417,616

508 610 508 356 204 661

1523 1827 1523 1065 609 1980
38,000 38,000 38,000 38,000 38,000 38,000
40,000 40,000 40,000 40,000 40,000 40,000

50,766,667 60,900,000 50,766,667 35,500,000 20,300,000 66,000,000

168,274,023 166,409,740 163,528,755 169,247,109 176,702,698 197,041,976

- 15,167,341 1,864,284 2,880,985 - 5,718,353 - 7,455,589 - 20,339,278
 2023
Diciembre Enero Febrero Marzo Abril Mayo
17% 12% 3% 2% 5% 5%
3452 2776 694 462 1156 1156

6344 3548 1349 1811 2698 3932

3548 1349 1811 2698 3932 5475
656 577 1156 1349 2390 2699
24,519,467 26,577,047 36,964,307 40,426,727 59,102,267 64,645,727
37,377 46,061 31,976 29,968 24,729 23,952

82,040,407 53,435,944 66,456,778 86,280,756 105,700,370 135,315,611

64,169,971 55,181,510 23,943,473 20,602,748 39,682,653 35,030,485

925 1,116 1,786 2,464 3,650 3,724

1,116 1,786 2,464 3,650 3,724 2,899
847 1,246 1,835 2,534 2,465 1,874
15,407,240 29,799,076 44,210,140 65,472,628 66,813,344 52,005,668

4,676,544 8,941,774 13,166,525 18,185,419 17,686,926 13,444,954

864 695 174 116 290 290

2589 2082 520 346 867 867
38,000 40,090 40,090 40,090 40,090 40,090
40,000 42,200 42,200 42,200 42,200 42,200

86,300,000 73,217,000 18,286,667 12,167,667 30,489,500 30,489,500

179,071,103 147,510,245 115,787,060 145,735,632 185,316,287 204,365,826

17,970,872 31,560,858 31,723,186 - 29,948,572 - 39,580,656 - 19,049,538
 2023
Junio Julio Agosto Septiembre Octubre Noviembre
10% 12% 10% 7% 4% 13%
2313 2776 2313 1619 925 3007

5475 5359 4087 3046 4588 7500

5359 4087 3046 4588 7500 7438
2197 1504 1272 3161 3837 2945
55,639,847 43,207,427 39,045,347 72,934,007 85,061,447 69,058,967
25,325 28,728 30,696 23,073 22,169 23,450

131,735,092 108,092,642 89,090,624 116,432,246 173,404,859 169,256,354

59,220,366 66,849,876 58,047,365 45,592,385 28,088,834 73,207,472

2,899 2,098 2,747 4,952 5,211 3,316

2,098 2,747 4,952 5,211 3,316 1,121
1,396 2,154 3,476 3,421 1,941 750
37,630,944 49,283,572 88,831,704 93,491,320 59,480,668 20,104,760

10,015,782 15,453,755 24,947,125 24,547,182 13,930,051 5,382,957

579 695 579 405 232 752

1734 2082 1734 1214 693 2255
40,090 40,090 40,090 40,090 40,090 40,090
42,200 42,200 42,200 42,200 42,200 42,200

60,979,000 73,217,000 60,979,000 42,692,333 24,370,500 79,300,833

220,329,254 215,139,459 213,954,204 228,068,717 243,325,976 263,278,991

- 15,963,428 5,189,795 1,185,255 - 14,114,514 - 15,257,259 - 19,953,015
 2024
Diciembre Enero Febrero Marzo Abril Mayo
17% 12% 3% 2% 5% 5%
3932 3365 841 560 1402 1402

7438 4300 1635 2196 3272 4767

4300 1635 2196 3272 4767 6637
794 700 1402 1636 2897 3272
30,470,027 33,351,812 49,723,856 55,181,204 84,590,246 93,335,996
38,375 47,645 35,466 33,729 29,199 28,526

111,965,655 67,128,227 86,682,950 116,054,094 148,070,581 193,711,573

87,760,725 78,189,240 30,169,132 25,810,060 52,573,758 47,695,003

1,121 1,354 2,165 2,988 4,424 4,515

1,354 2,165 2,988 4,424 4,515 3,514
1,028 1,511 2,224 3,072 2,988 2,271
24,295,544 46,981,750 69,684,581 103,174,973 105,303,494 81,959,727

7,374,058 14,097,683 20,751,605 28,658,074 27,876,942 21,186,327

984 842 211 141 351 351

2949 2523 630 420 1051 1051
40,090 42,275 42,275 42,275 42,275 42,275
42,200 44,500 44,500 44,500 44,500 44,500

103,706,500 93,561,250 23,362,500 15,575,000 38,974,583 38,974,583

232,593,642 193,573,545 158,978,427 206,145,993 264,471,716 293,459,557

30,685,349 39,020,097 34,595,118 - 47,167,566 - 58,325,723 - 28,987,841
 2024
Junio Julio Agosto Septiembre Octubre Noviembre
10% 12% 10% 7% 4% 13%
2804 3365 2804 1963 1121 3645

6637 6497 4954 3692 5561 8413

6497 4954 3692 5561 8413 4768
2664 1822 1542 3832 3973 0
79,156,220 59,519,096 52,988,936 106,396,316 109,684,718 17,026,412
29,713 32,667 34,364 27,765 27,608 #DIV/0!

188,872,998 152,025,329 122,253,992 165,493,962 236,974,206 #DIV/0!

83,994,795 96,366,764 82,760,273 63,156,346 38,204,473 #DIV/0!

3,514 2,542 3,330 5,686 3,973 -

2,542 3,330 5,686 3,973 - -
1,691 2,611 3,898 2,119 - -
59,275,195 77,668,479 132,610,447 92,658,306 - -

15,778,110 24,354,387 36,361,797 19,767,105 - -

702 842 702 491 281 912

2103 2523 2103 1472 840 2733
42,275 42,275 42,275 42,275 42,275 42,275
44,500 44,500 44,500 44,500 44,500 44,500

77,986,250 93,561,250 77,986,250 54,586,667 31,150,000 101,348,750

310,356,333 298,900,671 296,488,892 292,971,829 268,124,206 #DIV/0!

- 16,896,776 11,455,662 2,411,779 3,517,063 24,847,623 #DIV/0!
Diciembre
17%
4767

4768
1
0
17,026,412 1,861,846,737
#DIV/0!

#DIV/0!
#DIV/0! 1,861,846,737

-
-
-
-

1192
3575
42,275
44,500

132,572,917

#DIV/0!
#DIV/0!
 INVERSIÓN INICIAL Depreciación mensual
Maquinaria Productiva 200,000,000 1,666,667
TIC adminitrativa 15,000,000 416,666.7
Muebles Oficina 100,000,000 1,666,666.7
KTNO 80,000,000
TOTAL INVERSIÓN INICIAL 395,000,000

Participación costo Monto BT

Deuda 40% 30% 158,000,000 19.50%
Patrimonio 60% 16.10% 237,000,000 16.10%

2.2104% mv

Preoperativo Enero Febrero Marzo

Saldo final 158,000,000 155,082,286.39 152,100,078.3 149,051,950.2
Cuota $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
Abono a K $ 2,917,713.61 $ 2,982,208.07 $ 3,048,128.14
Interes 3,492,503.2 3,428,008.7 3,362,088.7
Ponderado
7.80%
9.66%
17.46% ck%

2022
Abril Mayo Junio Julio Agosto
145,936,444.8 142,752,073.0 139,497,312.3 136,170,607.0 132,770,366.6
$ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
$ 3,115,505.34 $ 3,184,371.87 $ 3,254,760.66 $ 3,326,705.36 $ 3,400,240.35
3,294,711.5 3,225,844.9 3,155,456.1 3,083,511.4 3,009,976.5
Septiembre Octubre Noviembre Diciembre Enero
129,294,965.8 125,742,743.2 122,112,000.6 118,401,002.5 114,607,974.8
$ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
$ 3,475,400.80 $ 3,552,222.62 $ 3,630,742.55 $ 3,710,998.12 $ 3,793,027.70
2,934,816.0 2,857,994.2 2,779,474.3 2,699,218.7 2,617,189.1
 2023
Febrero Marzo Abril Mayo Junio
110,731,104.3 106,768,537.7 102,718,380.8 98,578,697.4 94,347,508.5
$ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
$ 3,876,870.49 $ 3,962,566.58 $ 4,050,156.94 $ 4,139,683.43 $ 4,231,188.86
2,533,346.3 2,447,650.2 2,360,059.9 2,270,533.4 2,179,027.9
2023
Julio Agosto Septiembre Octubre Noviembre
90,022,791.5 85,602,479.1 81,084,458.0 76,466,568.6 71,746,603.3
$ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
$ 4,324,716.97 $ 4,420,312.46 $ 4,518,021.04 $ 4,617,889.41 $ 4,719,965.32
2,085,499.8 1,989,904.3 1,892,195.8 1,792,327.4 1,690,251.5
Diciembre Enero Febrero Marzo Abril
66,922,305.8 61,991,369.8 56,951,438.1 51,800,101.6 46,534,897.5
$ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
$ 4,824,297.56 $ 4,930,936.00 $ 5,039,931.64 $ 5,151,336.56 $ 5,265,204.02
1,585,919.2 1,479,280.8 1,370,285.2 1,258,880.3 1,145,012.8
 2024
Mayo Junio Julio Agosto Septiembre
41,153,309.1 35,652,763.6 30,030,631.5 24,284,225.3 18,410,798.0
$ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
$ 5,381,588.46 $ 5,500,545.52 $ 5,622,132.06 $ 5,746,406.20 $ 5,873,427.35
1,028,628.3 909,671.3 788,084.8 663,810.6 536,789.5
 Octubre Noviembre Diciembre
12,407,541.7 6,271,586.8 -
$ 6,410,216.81 $ 6,410,216.81 $ 6,410,216.81
$ 6,003,256.23 $ 6,135,954.91 $ 6,271,586.82
406,960.6 274,261.9 138,630.0
 2022
Enero Febrero Marzo Abril Mayo
Ingreso por Ventas 96,260,000 24,054,000 16,036,000 40,092,000 40,092,000
Costo Mercancia Vendida 44,037,079 11,004,752 7,336,501 27,609,125 27,635,764
Utilidad Bruta 52,222,921 13,049,248 8,699,499 12,482,875 12,456,236
Gastos Administracion 805,556 805,556 805,556 805,556 805,556
Gastos Ventas 2,925,200 1,481,080 1,320,720 1,801,840 1,801,840
Utilidad Operacional 48,492,166 10,725,946 6,497,873 9,875,480 9,848,840
Gastos Financieros $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217
Utilidad Antes de Impuesto 42,081,949 4,315,729 87,656 3,465,263 3,438,623
Renta (35%) 14,728,682 1,510,505 30,680 1,212,842 1,203,518
Utilidad Neta 27,353,267 2,805,224 56,977 2,252,421 2,235,105
 2022
Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Enero
80,224,000 96,260,000 80,224,000 56,128,000 32,112,000 104,318,000 136,392,000 115,722,950
44,923,830 49,883,028 43,807,462 35,383,191 22,159,446 54,794,645 64,169,971 55,181,510
35,300,170 46,376,972 36,416,538 20,744,809 9,952,554 49,523,355 72,222,029 60,541,440
805,556 805,556 805,556 805,556 805,556 805,556 805,556 842,222
2,604,480 2,925,200 2,604,480 2,122,560 1,642,240 3,086,360 3,727,840 3,369,459
31,890,135 42,646,217 33,006,502 17,816,694 7,504,759 45,631,440 67,688,633 56,329,758
$ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217
25,479,918 36,236,000 26,596,286 11,406,477 1,094,542 39,221,223 61,278,417 49,919,542
8,917,971 12,682,600 9,308,700 3,992,267 383,090 13,727,428 21,447,446 17,471,840
16,561,947 23,553,400 17,287,586 7,414,210 711,452 25,493,795 39,830,971 32,447,702
 2023
Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre
28,919,660 19,251,640 48,213,500 48,213,500 96,386,910 115,722,950 96,386,910 67,467,250
23,943,473 20,602,748 39,682,653 35,030,485 59,220,366 66,849,876 58,047,365 45,592,385
4,976,187 - 1,351,108 8,530,847 13,183,015 37,166,544 48,873,074 38,339,545 21,874,865
842,222 842,222 842,222 842,222 842,222 842,222 842,222 842,222
1,633,393 1,440,033 2,019,270 2,019,270 2,982,738 3,369,459 2,982,738 2,404,345
2,500,572 - 3,633,363 5,669,355 10,321,523 33,341,584 44,661,392 34,514,585 18,628,298
$ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217
- 3,909,645 -10,043,580 - 740,862 3,911,306 26,931,367 38,251,176 28,104,368 12,218,081
- 1,368,376 - 3,515,253 - 259,302 1,368,957 9,425,978 13,387,911 9,836,529 4,276,328
- 2,541,269 - 6,528,327 - 481,560 2,542,349 17,505,388 24,863,264 18,267,839 7,941,753
 Octubre Noviembre Diciembre Enero Febrero Marzo Abril Mayo
38,545,480 ### 163,896,360 147,869,050 36,955,025 24,650,775 61,608,025 61,608,025
28,088,834 73,207,472 87,760,725 78,189,240 30,169,132 25,810,060 52,573,758 47,695,003
10,456,646 52,101,208 76,135,635 69,679,810 6,785,893 - 1,159,285 9,034,267 13,913,022
842,222 842,222 842,222 880,906 880,906 880,906 880,906 880,906
1,825,910 3,561,174 4,332,927 4,070,406 1,852,126 1,606,041 2,345,186 2,345,186
7,788,514 47,697,812 70,960,485 64,728,498 4,052,861 - 3,646,231 5,808,175 10,686,931
$ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217
1,378,297 41,287,596 64,550,268 58,318,282 - 2,357,355 -10,056,448 - 602,041 4,276,714
482,404 14,450,658 22,592,594 20,411,399 - 825,074 - 3,519,757 - 210,714 1,496,850
895,893 26,836,937 41,957,674 37,906,883 - 1,532,281 - 6,536,691 - 391,327 2,779,864
 2024
Junio Julio Agosto Septiembre Octubre Noviembre
123,260,550 147,869,050 123,260,550 86,261,025 49,259,275 160,173,300
83,994,795 96,366,764 82,760,273 63,156,346 38,204,473
39,265,755 51,502,286 40,500,277 23,104,679 11,054,802 160,173,300
880,906 880,906 880,906 880,906 880,906 880,906
3,578,236 4,070,406 3,578,236 2,838,246 2,098,211 4,316,491
34,806,613 46,550,974 36,041,136 19,385,528 8,075,686 154,975,903
$ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217 $ 6,410,217
28,396,397 40,140,757 29,630,919 12,975,311 1,665,469 148,565,687
9,938,739 14,049,265 10,370,822 4,541,359 582,914 51,997,990
18,457,658 26,091,492 19,260,097 8,433,952 1,082,555 96,567,696
Diciembre
209,479,300

209,479,300
880,906
5,302,611
203,295,783
$ 6,410,217
196,885,567
68,909,948
127,975,618