Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Detalle Lugar
Viaje por el gran Santuario de la naturaleza Hualpen
Concepción desde las Playa Ramuntcho
9:00 AM con llegada a las
18:00PM
Total paquete turistico
3 dias y 2 noches
Depreciación 2023
Mesa de centro
Refrigerador
Sillas de comedor
Mesas de comedor
Escritorios
Microondas
Estanteria
Escritorio esquinero
Dispensador de jabón
Dispensador de papel confort
Dispensador de toallas
Futón de espera
Monitores
Notebook
Celular
Bus
Depreciación total 0
Costos variables
Bus
7 Kilometro
1 Litro de petroleo
1030 Valor del litro de petroleo
Años 2023
Costos variables proyectado
Costos fijos
Concepto Valor
Arriendo de oficina 22.27
Valor UF al 17-06-2023 $36,074
Arriendo mensual $803,365
Arriendo total $9,640,376
Remuneraciones
Cargo Cantidad de trabajadores
Chofer 2
Guia turistico 2
Total remuneraciones 4
Años 2023
Costos fijos totales
Remuneraciones
Cargos N° de puestos
Gerente 1
Recepcionista 1
Promotora 1
Community manager 1
Contador 1
Prevencionista de riesgos 1
Total 6
Consumos basicos
Agua $28,000
Luz $46,000
Internet $28,310
Total consumos basicos mensuales $102,310
Total consumos basicos anuales $1,227,720
Gastos fijos
Detalle Cantidad Anual
Confort industrial (6 rollos) 6
Toalla de papel industrial (paquete de 2) 24
Jabón liquido 4
Libretas 6
Lapices (caja 50 unidades) 2
Mouse 3
Alza notebook 3
Portalapices 3
Perforadora 3
Posit 30
Plumon 12
Pizarra 1
Corchetera 3
Libro de asistencia 1
Total 101
Años 2023
Gastos de administración y ventas totales
Cantidad a comprar Valor de adquisición final Vida Util Años usados
1 $35,457 15 5
1 $390,000 15 5
4 $224,000 10 5
2 $1,140,000 10 5
4 $440,000 15 5
1 $70,000 15 5
4 $160,000 15 5
2 $111,986 15 5
1 $13,000 5 5
1 $20,000 5 5
1 $13,000 5 5
2 $239,980 7 5
3 $420,000 10 5
3 $749,970 10 5
1 $99,990 5 5
1 $80,000,000 15 5
$84,127,383
Costos variables
Costos fijos
Medida
UF
PESOS
PESOS
PESOS
aciones
Remuneración mensual Remuneración anual
$650,000 $7,800,000
$800,000 $9,600,000
$1,450,000 $17,400,000
de administración y ventas
Remuneraciones
Costo mensual Costo diario Valor Anual
$1,800,000 $60,000 $21,600,000
$550,000 $18,333 $6,600,000
$240,000 $8,000 $2,880,000
$570,000 $19,000 $6,840,000
$180,000 $6,000 $2,160,000
$120,000 $4,000 $1,440,000
$3,460,000 $115,333 $41,520,000
23 m3
300 KWh
Plan mensual
Mensual
Anual
fijos
Valor unitario Valor anual
$17,200 $103,200
$9,800 $235,200
$5,000 $20,000
$3,000 $18,000
$13,500 $27,000
$5,300 $15,900
$7,000 $21,000
$3,790 $11,370
$6,300 $18,900
$890 $26,700
$379 $4,548
$21,000 $21,000
$3,400 $10,200
$40,000 $40,000
$136,559 $573,018
2028
$2,364
$26,000
$22,400
$114,000
$29,333
$4,667
$10,667
$7,466
$2,600
$4,000
$2,600
$34,283
$42,000
$74,997
$19,998
$5,333,333
$5,730,707
2028
$23,638
$260,000
$112,000
$570,000
$293,333
$46,667
$106,667
$74,657
$0
$0
$0
$68,566
$210,000
$374,985
$0
$53,333,333
$55,473,846
2028
$50,476,430
2028
2028
$539,493
2028
$27,040,376
2028
$43,320,738
Capital de trabajo
Costos fijos totales $27,040,376
Costos variables totales $479,333
Capital de trabajo $27,519,708
Condición 30%
KT $8,255,912
Horizonte 2023 2024 2025 2026
Ingresos por venta $245,778,000 $253,151,340 $260,745,880
Ingreso por venta de AF
Costos variables $-479,333 $-493,713 $-508,524
Costos fijos $-27,040,376 $-27,040,376 $-27,040,376
Gatos de Adm y Vtas $-43,320,738 $-43,320,738 $-43,320,738
Depreciación AF $-5,730,707 $-5,730,707 $-5,730,707
Amortización AI $-540,196 $-540,196 $-540,196
Valor de Libro AF Vendido
Utilidad bruta $168,666,651 $176,025,611 $183,605,340
Impuesto de Renta $42,166,663 $44,006,403 $45,901,335
Utilidad neta $126,499,988 $132,019,208 $137,704,005
Depreciación AF $5,730,707 $5,730,707 $5,730,707
Amortización AI $540,196 $540,196 $540,196
Valor de Libro AF Vendido
Inversión AF $-84,127,383
Inversión AI $-2,700,978
Inversión KT $-8,255,912
Flujo de caja economico $-95,084,274 $132,770,891 $138,290,111 $143,974,908
Deuda $28,525,282
Ahorro por Impuesto $1,539,413 $1,320,681 $1,046,521
Costo Financiero $-6,157,654 $-9,610,401 $-4,186,082
Amortización de la deuda $-3,452,747 $-4,327,679 $-5,424,319
Flujo de caja financiero $-95,084,274 $153,225,186 $125,672,712 $135,411,027
Tasa de descuento 12.00%
Van $445,027,610
Van maximo $666,652,109
Tir 12%
Ivan 1.63
Pri 5 años
FINANCIERO 0 1 2 3
VAN FACTOR 1 1.120 1.254 1.405
FCE $-95,084,274 $136,808,201 $100,185,517 $96,382,895
FCDA $-95,084,274 $41,723,928 $141,909,444 $238,292,339
2027 2028
$268,568,257 $276,625,304
$50,476,430
$-523,780 $-539,493
$-27,040,376 $-27,040,376
$-43,320,738 $-43,320,738
$-5,730,707 $-5,730,707
$-540,196 $-540,196
$-55,473,846
$191,412,460 $194,456,378
$47,853,115 $48,614,095
$143,559,345 $145,842,284
$5,730,707 $5,730,707
$540,196 $540,196
$55,473,846
$8,255,912
$149,830,248 $215,842,945
$702,888 $272,178
$-2,811,552 $-1,088,713
$-6,798,849 $-8,521,688
$140,922,735 $206,504,723
4 5
1.574 1.762
$95,219,831 $122,475,084
$331,403,522 $453,878,605
4 5
1.574 1.762
$89,558,946 $117,176,325
$327,851,285 $445,027,610
Leverage Frutitour Financiamiento a ocupar
Deuda 30% Credito
Patrimonio 70%
Financiamiento Me
Monto a financiar 95,084,274 Periodo
Con prestamo 28,525,282 0
Con patrimonio 66,558,992 1
2
Credito 3
Monto $28,525,282 4
N 60 5
i 1.90% 6
C $800,867 7
Tasa de impuesto 25% 8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
Tiempo Tasa Entidad Monto Tasa credito Fuente
5 Mensual Banco Estado 28,525,282 1.90% Tasa del credito
Metodo frances
Cuota Interes Amortización Monto Ahorro
28,525,282
800,867 541,980 258,886 28,266,396 135,495
800,867 537,062 263,805 28,002,590 134,265
800,867 532,049 268,818 27,733,773 133,012
800,867 526,942 273,925 27,459,848 131,735
800,867 521,737 279,130 27,180,718 130,434
800,867 516,434 284,433 26,896,285 129,108
800,867 511,029 289,837 26,606,448 127,757
800,867 505,523 295,344 26,311,104 126,381
800,867 499,911 300,956 26,010,148 124,978
800,867 494,193 306,674 25,703,474 123,548
800,867 488,366 312,501 25,390,973 122,092
800,867 482,428 318,438 25,072,535 120,607
800,867 476,378 324,489 24,748,046 119,095
800,867 470,213 330,654 24,417,392 117,553
800,867 463,930 336,936 24,080,456 115,983
800,867 457,529 343,338 23,737,118 114,382
800,867 451,005 349,862 23,387,256 112,751
800,867 444,358 356,509 23,030,748 111,089
800,867 437,584 363,283 22,667,465 109,396
800,867 430,682 370,185 22,297,280 107,670
800,867 423,648 377,218 21,920,062 105,912
800,867 416,481 384,386 21,535,676 104,120
800,867 409,178 391,689 21,143,987 102,294
800,867 401,736 399,131 20,744,856 100,434
800,867 394,152 406,714 20,338,142 98,538
800,867 386,425 414,442 19,923,700 96,606
800,867 378,550 422,316 19,501,383 94,638
800,867 370,526 430,340 19,071,043 92,632
800,867 362,350 438,517 18,632,526 90,587
800,867 354,018 446,849 18,185,677 88,504
800,867 345,528 455,339 17,730,338 86,382
800,867 336,876 463,990 17,266,348 84,219
800,867 328,061 472,806 16,793,542 82,015
800,867 319,077 481,789 16,311,752 79,769
800,867 309,923 490,943 15,820,809 77,481
800,867 300,595 500,271 15,320,537 75,149
800,867 291,090 509,777 14,810,761 72,773
800,867 281,404 519,462 14,291,298 70,351
800,867 271,535 529,332 13,761,966 67,884
800,867 261,477 539,389 13,222,577 65,369
800,867 251,229 549,638 12,672,939 62,807
800,867 240,786 560,081 12,112,858 60,196
800,867 230,144 570,722 11,542,136 57,536
800,867 219,301 581,566 10,960,570 54,825
800,867 208,251 592,616 10,367,954 52,063
800,867 196,991 603,876 9,764,078 49,248
800,867 185,517 615,349 9,148,729 46,379
800,867 173,826 627,041 8,521,688 43,456
800,867 161,912 638,955 7,882,733 40,478
800,867 149,772 651,095 7,231,638 37,443
800,867 137,401 663,466 6,568,173 34,350
800,867 124,795 676,071 5,892,101 31,199
800,867 111,950 688,917 5,203,185 27,987
800,867 98,861 702,006 4,501,178 24,715
800,867 85,522 715,344 3,785,834 21,381
800,867 71,931 728,936 3,056,898 17,983
800,867 58,081 742,786 2,314,112 14,520
800,867 43,968 756,899 1,557,214 10,992
800,867 29,587 771,280 785,934 7,397
800,867 14,933 785,934 0 3,733
Flujo financiero 2023 2024 2025 2026 2027 2028
Costo financiero 6,157,654 9,610,401 4,186,082 2,811,552 1,088,713
Ahorro por impuesto 1,539,413 1,320,681 1,046,521 702,888 272,178
Amortización de la deuda 3,452,747 4,327,679 5,424,319 6,798,849 8,521,688
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Tasa descuento CAPM
RF 8.0%
RM 10%
PRIMA 2%
BETA 1.07
CAPM 10.14%