Академический Документы
Профессиональный Документы
Культура Документы
CONCEPTO
UNIDAD DE MEDIDA
Activos fijos
Remodelacion local
LOCAL
Herramientas
JUEGO
Equipo para Nixtamal de 600 kg.
PZAS
1 Inyector
PZAS
Tanque de gas
PZAS
Generarador de corriente
PZAS
Intalacion hidraulica
PZAS
Instalacion para quemador para nixtamalPZAS
Molino
PZAS
Mquina tortilladora sencilla
PZAS
Basculas
PZAS
SUBTOTAL
INVERSION DIFERIDA
Constitucion legal
Documento
Elaboracin de estudio
Documento
Asesoria
Talleres
SUBTOTAL
Capital de trabajo
SUBTOTAL
CANTIDAD
Presupuesto
TOTAL
Mas Planes de Negocios
www.negociosenexcel.com
1
1
1
2
1
1
1
2
2
1
1
1
1
1
PRECIO UNITARIO
35,000.00
10,000.00
29,000.00
1,750.00
8,961.50
7,800.00
5,000.00
10,500.00
25,000.00
97,000.00
4,300.00
5,000.00
7,500.00
21,600.00
30,077.17
TOTAL
APORTACIONES
Mes 0
GRUPO
FINANCIERA
35,000.00 35,000.00
10,000.00
10,000.00
29,000.00
29,000.00
3,500.00
3,500.00
8,961.50
8,961.50
7,800.00
7,800.00
5,000.00
5,000.00
21,000.00
21,000.00
50,000.00
50,000.00
97,000.00
97,000.00
4,300.00
4,300.00
271,561.50 35,000.00
236,561.50
5,000.00
7,500.00
21,600.00
34,100.00
5,000.00
7,500.00
7,500.00
21,600.00
26,600.00
30,077.17
30,077.17
26,638.67
26,638.67
3,438.50
3,438.50
335,738.67
69,138.67
266,600.00
5,000.00
Mes 1
35,000.00
10,000.00
29,000.00
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
Mes 2
4,300.00
21,600.00
1.2
45.00
2700
37,500.00
12
125.00
2400
3000
concepto/mes
Produccion de tortillas (Kg)
consumo de maiz
Precio Por kilo
Total de ingresos
1
Maiz
Gas
Energia Electrica
cal
Antiadherente
Aceite
Grasa
Agua
Papel
Grafito
Picado de piedra
mano de obra 3 jornales
Piedra
Administracin
Mantenimiento y vehiculo
Permisos
Ventas
renta del local
TOTAL
Saldo Mensual
Saldo acumulado
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
5,000.00
3,600.00
2,000.00
30,077.17
- 30,077.17
- 30,077.17
4
9,000.00
7,500.00
12
108,000.00
Capital de trabajo
30,077.17
5
3,000.00
2,500.00
12
36,000.00
5
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
1,000.00
3,600.00
2,000.00
32,827.17
3,172.83
66,180.83
6
3,000.00
2,500.00
12
36,000.00
7
3,000.00
2,500.00
12
36,000.00
8
3,000.00
2,500.00
12
36,000.00
9
3,000.00
2,500.00
12
36,000.00
10
3,000.00
2,500.00
12
36,000.00
11
3,000.00
2,500.00
12
36,000.00
12
6,000.00
5,000.00
12
72,000.00
9
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
10
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
1,500.00
1,000.00
3,600.00
2,000.00
34,327.17
1,672.83
77,545.00
11
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
12
13,500.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
1,500.00
1,000.00
3,600.00
2,000.00
41,077.17
30,922.83
111,640.67
1,000.00
3,600.00
2,000.00
32,827.17
3,172.83
75,872.17
1,000.00
3,600.00
2,000.00
32,827.17
3,172.83
80,717.83
total
45,000.00
37,500.00
540,000.00
total
101,250.00
10,833.33
4,550.00
800.00
4,320.00
650.00
720.00
1,800.00
3,000.00
720.00
5,700.00
129,600.00
216.00
72,000.00
9,000.00
16,000.00
43,200.00
24,000.00
428,359.33
111,640.67
230,150.00
139,009.33
COSTOS
RESUMEN DE COSTOS ANUALES
Concepto
Costos Variables
Maiz
Gas
cal
Antiadherente
Aceite
Grasa
Agua
Papel
Grafito
Picado de piedra
Piedra
Mantenimiento y vehiculo
seguros y permisos
Ventas
SUBTOTAL
Costos Fijos
Energia Electrica
mano de obra 4 jornales
Administracin
renta del local
SUBTOTAL
Ao 1
Ao 2
101,250.00
10,833.33
800.00
4,320.00
650.00
720.00
1,800.00
3,000.00
720.00
5,700.00
216.00
9,000.00
16,000.00
43,200.00
198,209.33
106,312.50
11,375.00
840.00
4,536.00
682.50
756.00
1,890.00
3,150.00
756.00
5,985.00
226.80
9,450.00
16,800.00
45,360.00
208,119.80
4,550.00
129,600.00
72,000.00
24,000.00
230,150.00
4,777.50
136,080.00
75,600.00
25,200.00
241,657.50
428,359.33
449,777.30
Ao 3
Ao 4
Ao 5
111,628.13
11,943.75
882.00
4,762.80
716.63
793.80
1,984.50
3,307.50
793.80
6,284.25
238.14
9,922.50
17,640.00
47,628.00
218,525.79
117,209.53
12,540.94
926.10
5,000.94
752.46
833.49
2,083.73
3,472.88
833.49
6,598.46
250.05
10,418.63
18,522.00
50,009.40
229,452.08
123,070.01
13,167.98
972.41
5,250.99
790.08
875.16
2,187.91
3,646.52
875.16
6,928.39
262.55
10,939.56
19,448.10
52,509.87
240,924.68
5,016.38
142,884.00
79,380.00
26,460.00
253,740.38
5,267.19
150,028.20
83,349.00
27,783.00
266,427.39
5,530.55
157,529.61
87,516.45
29,172.15
279,748.76
472,266.17
495,879.47
520,673.45
Mes 2
Mes 3
Mes 4
Mes 5
4,500.00
4,500.00
9,000.00
3,000.00
12
-
12
54,000.00
12
54,000.00
12
108,000.00
12
36,000.00
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
540,000.00 567,000.00 595,350.00 625,117.50 656,373.38
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
6,000.00
12
36,000.00
12
36,000.00
12
36,000.00
12
36,000.00
12
36,000.00
12
36,000.00
12
72,000.00
Proyectados
Ao 1
Ao 2
Ao 3
Ao 4
540,000.00
162,470.00
567,000.00
170,593.50
595,350.00
179,123.18
625,117.50
188,079.33
377,530.00
396,406.50
416,226.83
437,038.17
72,000.00
43,200.00
75,600.00
45,360.00
79,380.00
47,628.00
83,349.00
50,009.40
262,330.00
275,446.50
289,218.83
303,679.77
0.00
0.00
0.00
0.00
275,446.50
289,218.83
303,679.77
73,452.40
26,233.00
77,125.02
27,544.65
80,981.27
28,921.88
85,030.33
30,367.98
162,644.60
170,776.83
179,315.67
188,281.46
377,355.40
396,223.17
416,034.33
436,836.04
UTILIDAD BRUTA
GASTOS DE ADMINISTRACION
GASTOS DE VENTA
UTILIDAD DE OPERACIN
AMORTIZACION
I.S.R. (28%)
P.T.U. (10%)
UTILIDAD NETA
Ao 5
656,373.38
197,483.30
458,890.07
87,516.45
52,509.87
318,863.75
0.00
318,863.75
89,281.85
31,886.38
197,695.53
458,677.85
BALANCE GENERAL
ACTIVOS:
ACTIVO CIRCULANTE:
BANCOS
INVENTARIOS
30,077.17
30,077.17
ACTIVO FIJO:
Herramientas
10,000.00
Equipo para Nixtamal de 600 kg. 29,000.00
Remodelacion local
35,000.00
1 Inyector
3,500.00
Tanque de gas
8,961.50
Generarador de corriente
7,800.00
Intalacion hidraulica
5000
Instalacion para quemador para nixtamal
21000
Molino
50000
Mquina tortilladora sencilla
97000
Basculas
4300
ACTIVO DIFERIDO
Elaboracion del proyecto
Constitucion
Asistencia tecnica
TOTAL ACTIVO DIFERIDO
TOTAL ACTIVO
271,561.50
7,500.00
5,000.00
21,600.00
34,100.00
335,738.67
7500
7500
15000
BALANCE GENERAL
pasivos en ceros
a corto plazo
prestamos bancarios
impuestos por pagar
etc.
CAPITAL CONTABLE:
resultado de ejercicios anteriore ya sea perdida o ganacia o en ceros
CAPITAL SOCIAL (APORTACION DE LOS SOCIOS)
69,138.67
69,138.67
OTRAS APORTACIONES (SUBSIDIO SRA):
Herramientas
Equipo para Nixtamal de 600 kg.
10,000.00
29,000.00
1 Inyector
Tanque de gas
Generarador de corriente
Intalacion hidraulica
Instalacion para quemador para nixtamal
Molino
Mquina tortilladora sencilla
Basculas
Estudios de preinversion
Programa de capacitacion y asistencia tecnica
Constitucion
Capital de trabajo
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
21,600.00
5,000.00
3,438.50
266,600.00
335,738.67
PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables
Ao 1
Ao 2
Ao 3
Ao 4
540,000
230,150
198,209
567,000
241,658
208,120
595,350
253,740
218,526
625,118
266,427
229,452
381,798
400,888
420,932
67.34%
67.34%
67.34%
Ao 5
656,373
279,749
240,925
441,979
67.34%
Indica el % de ventas
para cubrir los costos
y no tener perdidas
FLUJO DE EFECTIVO
CONCEPTO
INVERSIN
335,738.67
Fija
271,561.50
Remodelacion local
35,000.00
Herramientas
10,000.00
Equipo para Nixtamal de 600 kg.
29,000.00
1 Inyector
3,500.00
Tanque de gas
8,961.50
Generarador de corriente
7,800.00
Intalacion hidraulica
5,000.00
Instalacion para quemador para nixtamal
21,000.00
Molino
50,000.00
Mquina tortilladora sencilla
97,000.00
Basculas
4,300.00
INVERSION DIFERIDA
Elaboracion del proyecto
Constitucion
Asistencia tecnica
Capital de trabajo
CICLOS PRODUCTIVOS
2
3
0
0
0
0
0
0
0
198,209.33
208,119.80
218,525.79
230,150.00
241,657.50
253,740.38
64,177.17
7,500.00
5,000.00
21,600.00
30,077.17
VALOR DE RESCATE
Inversion fija
INGRESOS
Ventas
Otros
EGRESOS (COSTOS)
Costos Variables
Costos Fijos
Reinversion
Amortizacion
FLUJO NETO
#REF!
-335,738.67
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
IVO
DUCTIVOS
4
5
0
0
0
0
0
229,452.08
240,924.68
266,427.39
279,748.76
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
EVALUACION FINANCIERA
INDICADORES FINANCIEROS
Ingresos
totales*
540,000.00
567,000.00
595,350.00
625,117.50
656,373.38
Egresos
totales
377,355.40
396,223.17
416,034.33
436,836.04
458,677.85
271,561.50
34,100.00
30,077.17
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
de
operacin
0
1
2
3
4
5
Total
Costos
totales
($)
0
713,094
396,223
416,034
436,836
458,678
1,962,188
Beneficios
totales
($)
0
540,000
567,000
595,350
625,118
791,508
3,118,975
Factor de
actualizacin
10.0%
1.000
0.909
0.826
0.751
0.683
0.621
Costos
Beneficios
actualizados actualizados
($)
($)
0.00
0.00
648,267.33
490,909.09
327,457.17
468,595.04
312,572.75
447,295.27
298,364.90
426,963.66
284,802.86
491,464.00
1,871,465.00 2,325,227.06
EROS
Valor de Rescate
Valor
Recup. De Flujo Neto
Residual cap. De Trab. de Efectivo
0.00
-173,094.07
170,776.83
179,315.67
188,281.46
105,057
30,077 332,829.84
Flujo neto de
efectivo act.
($)
0.00
-157,358.24
141,137.88
134,722.52
128,598.77
206,661.14
453,762.06
EVALUACION FINANCIERA
INDICADORES FINANCIEROS (AUMENTANDO COSTOS Y TASA DE DESCUENTO EN
Ingresos
totales*
540,000.00
567,000.00
595,350.00
625,117.50
656,373.38
Egresos
totales
396,223.17
416,034.33
436,836.04
458,677.85
481,611.74
34,100.00
30,077.17
105,057
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 15%
Ao
de
operacin
0
1
2
3
4
5
Total
Costos
totales
($)
0
731,962
416,034
436,836
458,678
481,612
2,043,510
Beneficios
totales
($)
0
540,000
567,000
595,350
625,118
791,508
3,118,975
Factor de
actualizacin
15.0%
1.000
0.870
0.756
0.658
0.572
0.497
Costos
Beneficios Flujo neto de
actualizados actualizados efectivo act.
($)
($)
($)
0.00
0.00
0.00
636,488.55
469,565.22 -166,923.34
314,581.72
428,733.46 114,151.74
287,226.79
391,452.29 104,225.50
262,250.55
357,412.96
95,162.41
239,446.15
393,519.21 154,073.05
1,739,993.77 2,040,683.13 300,689.36
Ingresos
Egresos
operacin
0
1
2
3
4
5
totales*
totales
514,285.71
540,000.00
567,000.00
595,350.00
625,117.50
377,355.40
396,223.17
416,034.33
436,836.04
458,677.85
34,100.00
30,077.17
105,057
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 15%
Ao
Costos
Beneficios
Factor de
Costos
Beneficios Flujo neto de
de
totales
totales
actualizacin actualizados actualizados efectivo act.
operacin
($)
($)
15.0%
($)
($)
($)
0
0
0
1.000
0.00
0.00
0.00
1
713,094
514,286
0.870
620,081.80
447,204.97 -172,876.83
2
3
4
5
Total
396,223
416,034
436,836
458,678
1,962,188
540,000
567,000
595,350
760,252
2,976,888
0.756
0.658
0.572
0.497
299,601.64
273,549.32
249,762.43
228,043.95
1,671,039.14
408,317.58
372,811.70
340,393.29
377,979.51
1,946,707.06
108,715.94
99,262.38
90,630.87
149,935.56
275,667.92
E DESCUENTO EN 5%)
alor de Rescate
Recup. De Flujo Neto
cap. De Trab. de Efectivo
0.00
-191,961.84
150,965.67
158,513.96
166,439.65
30,077 309,895.94
ujo neto de
alor de Rescate
Recup. De
Flujo Neto
cap. De Trab. de Efectivo
0.00
-198,808.35
143,776.83
150,965.67
158,513.96
30,077 301,573.96
ujo neto de
Periodo de recuperacion
1.00 aos
1
- 157,358.24
- 157,358.24
2
141,137.88
- 16,220.37
0.25 kilos
localidad
total
tasa de crc poblacion
221
1.2
172
1.2
1332
1.2
590
1.2
1818
1.2
total
4133
4
128,598.77
247,100.92
5
206,661.14
453,762.06
ao3
29039.4
22600.8
175024.8
77526
238885.2
543076.2
ao4
ao5
34847.28
41816.736
27120.96
32545.152
210029.76 252035.712
93031.2
111637.44
286662.24 343994.688
651691.44 782029.728
DEPRECIACIONES
Concepto
Unidad
Cantidad
Costo
Unitario
TOTAL
1.00
1.00
2.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
10,000.00
29,000.00
1,750.00
8,961.50
7,800.00
5,000.00
10,500.00
25,000.00
97,000.00
4,300.00
Costo
Total
10,000.00
29,000.00
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
135,261.50
Aos de
Vida Util
5.00
10.00
5.00
5.00
10.00
7.00
10.00
10.00
10.00
7.00
Depreciaci
on Anual
Drepreciac
ion en 5
aos
Valor
Residual
2,000.00
2,900.00
700.00
1,792.30
780.00
714.29
2,100.00
5,000.00
9,700.00
614.29
10,000.00
14,500.00
3,500.00
8,961.50
3,900.00
3,571.43
10,500.00
25,000.00
48,500.00
3,071.43
14,500.00
3,900.00
1,428.57
10,500.00
25,000.00
48,500.00
1,228.57
26,300.87
131,504.36
105,057.14