Академический Документы
Профессиональный Документы
Культура Документы
CANTIDAD
3
3
Total
REMUNERACIN
MENSUAL
890,000
890,000
890,000
644,350
1,340,000
644,350
720,000
720,000
720,000
644,350
1,100,000
1,100,000
1,340,000
Subtotal
Subtotal
_
_
A.
MATERIAL
MATERIALES DIRECTOS
UNIDAD DE MEDIDA
Semilla arroz
Semilla papa
Bulto
Bulto
Semilla aguacate
Semilla flores
Insumo para pasto
Insumo para suelo
Fertilizante
Insecticida
Insumo para evitar plagas hongos
Insumo para evitar plaga hormigas
Insumo para florecimiento
Insumo para purificacion planta
Insumo para reproduccin
Insumo para crecimiento
Insumo para mantenimiento semilla tipo 1
Insumo para mantenimiento semilla tipo 2
Subtotal Materiales Directos
Bulto
Bulto
Caja
Caja
Caja
caja
Caja
Caja
Caja
Caja
Caja
Caja
Caja
Caja
B.
MATERIALES INDIRECTOS
Tierra y abono
Kilos
SERVICIO
Energa Elctrica
Alumbrado pblico
Aseo
Acueducto
Telfono
TOTAL
No. 10 GASTOS
ACTIVO
Refrigerador industrial
Congeladores
VIDA UTIL
5
5
No. 11 GASTOS P
ACTIVO
Activos de Administracin
Total activos de administracin
VIDA UTIL
5
REMUNERACIN
MENSUAL
B. ADMINISTRACION
Administrador
1,700,000
subtotal
1,700,000
UNIDAD DE MEDIDA
ao
ao
ao
TOTAL
No 14. AMOR
PLAZO (en aos)
AMORTIZACIN
ACTIVO INTANGIBLE
Gastos preoperativos
AMORTIZAR
PLAZO (en aos)
AMORTIZACIN
ACTIVO INTANGIBLE
TOTAL A AMORTIZAR
TOTAL AMORTIZACION ANUAL
UNIDAD DE MEDIDA
Publicidad
Transporte
MES
MES
TOTAL
COSTO FIJO
Costo de Produccin
Mano de Obra directa
Mano de obra indirecta
Materiales directos
Materiales indirectos
Depreciacin
Servicios
Mantenimiento
$ 760,000
$ 760,000
Subtotal
Gastos de Administracin
Sueldos y prestaciones
Otros gastos
Pre operativos
Depreciacin
$ 31,390,500
$ 800,000
$ 2,709,096
$ 173,646
$ 35,073,242
Subtotal
Gastos de Ventas
Publicidad, promocin, transportes
Sueldos y prestaciones
Depreciacin
$ 2,040,000
$ 2,040,000
Subtotal
TOTAL
COSTOS TOTALES
$ 37,873,242
precio de venta
unidades a producir
Costo fijo
Costo variable total
Costo variable unitario
Qo (pto equilibrio)
N0 17
19,000
156,000
37,873,242
339,669,278
2,177.37
2251
COSTO FIJO
0
3000
6000
120000
130000
156000
$
$
$
$
$
$
37,873,242
37,873,242
37,873,242
37,873,242
37,873,242
37,873,242
PARTICIPACION
PRECIO DE VENTAS
COSTOS VARIABLES
MARGEN DE CONTRIBUCION
40%
10,000
4,533
5,467
$ 4,518
Linea A
Linea B
Linea C
TOTAL
$ 4,518
$ 4,518
$ 4,518
A
34,333,708
8,191,119
26,142,589
Unidades
Ingresos
Costo Variable por unidad
% en pesos
1,807
34,333,708
4,533
43%
Ingresos
Costos variables
Contribucin Marginal en Pesos
34,333,708
8,191,119
26,142,589
Contribucin Marginal en %
Total en Ingresos
Total de costos variables
Total de margen de contribucin
Total de Porcentaje
76%
A
43%
34,796,499
No 23
CONCEPTOS
Activos fijos y tangibles
Maquinaria y Equipo
Mobiliario y decoracin
Muebles y Equipo de Oficina
Programa de in
$ 11,400,000
$ 38,752,000
SUBTOTAL
$ 50,152,000
ACTIVOS DIFERIDOS
Adecuaciones ,obras fsicas
Gastos preoperativos
$ 11,200,000
$ 2,345,481
SUBTOTAL
TOTAL INVERSION FIJA
$ 13,545,481
$ 63,697,481
No 24 Costos Operacionales
AO
CONCEPTO
1
Gastos de produccin
Gastos Administrativos
Gastos de venta
$ 340,429,278
$ 35,073,242
$ 2,040,000
Total Costos
Operacionales
$ 377,542,520
$ 1,038,610
Capital de trabajo
$ 31,158,315
$ 31,158,315
$ 0.0645
$1
$ 29,270,376
$ 1,887,939
TOTAL INVERSION
$ 31,158,315
$ 103,743,868
$ 103,743,868
$ 103,743,868
$
$
$
$
$ 0.0645
6,691,479
7,123,080
7,582,519
8,071,591
$ 103,743,868
$
$
$
$
$
3,143,016
10,037,219
10,684,620
11,373,778
12,107,387
$ 103,743,868
$ 103,743,868
0
30,020,876
1,230,000
31,250,876
0.0
0
Capital de Trabajo
31,250,876
31,250,876
11,200,000
11,400,000
38,752,000
2,345,481
63,697,481
Capital de trabajo
$ 103,743,868
0
-63,697,481
-103,743,868
TOTAL DE INVERSIONES
-21,123,832
0
100,354,800
214,988,918
760,000
316,103,718
13,500,000
Materiales Indirectos
Mano de obra indirecta
Servicios y otros
_
$ 10,825,560
24,325,560
340,429,278
1
31,390,500
800,000
_
173,646
2,709,096
35,073,242
1
1,200,000
840,000
2,040,000
1
340,429,278
35,073,242
2,040,000
377,542,520
0
-63,697,481
-103,743,868
-167,441,349
No. 37 PROGRAMA D
CONCEPTO
Activos Fijos Tangibles
Maquinaria y equipo
Mobiliario y decoracin
Muebles y equipos de oficina
FUENTES
Pr
Pr
Pr
Activos Diferidos
Gastos preoperacionales
Obras fsicas instalacin
Capital de trabajo
Pr
Pr
Cr y Pr
TOTAL INVERSIONES
PAGO ANUAL
DATOS
I=
P=
N=
A=
28.74%
-30,000,000
5
12,021,239
CUOTA
1
2
3
4
5
8,099,577
7645059/(1+0,0645)^2
6,746,670
6387344/(1+0,0645)^3
1,413,967
4768163/(1+0,0645)^4
3,713,372
2683629/(1+0,0645)^5
1,963,334
3,193,273
P= 4376180/(1+0,0645)^2
3,861,925
P=5633895/(1+0,0645)^3
4,670,590
P=72253076/(1+0,0645)^4
5,648,584
P=9337610/(1+0,0645)^5
6,831,364
No. 39 Datos deflactados de intereses y
Datos
Aos
Intereses
8,099,577
Capital
3,193,273
1
29,640,000,000
377,542,520
Utilidad operacional
Menos impuestos
29,262,457,480
9,656,610,968
Utilidad Neta
Ms depreciacin
Ms Amortizacin de Diferidos
19,605,846,511
933,646
2,709,096
19,609,489,253
0
-167,441,349
-21,123,832
0
-63,697,481
_
-103,743,868
Valor residual
Flujo Neto de Inversin
-167,441,349
1
29,640,000,000
377,542,520
Utilidad operacional
Menos Gastos Financieros
29,262,457,480
8,099,577
Utilidad Gravable
Menos impuestos
29,254,357,902
9,653,938,108
Utilidad Neta
Ms depreciacin
Ms Amortizacin de Diferidos
19,600,419,795
933,646
2,709,096
19,604,062,537
0
-167,441,349
-21,123,832
0
-63,697,481
_
Capital de trabajo
-103,743,868
Valor residual
Crdito
30,000,000
Amortizacin Crdito
Flujo Neto de inversin
-137,441,349
1
29,640,000,000
377,542,520
Utilidad operacional
Menos gastos financieros
29,262,457,480
8,099,577
Utilidad Gravable
Menos impuestos
29,254,357,902
9,653,938,108
Utilidad Neta
Ms Depreciacin
Ms Amortizacin de Diferidos
19,600,419,795
933,646
2,709,096
19,604,062,537
0
-137,441,349
-137,441,349
IMPLEMENTACION
0
-50,152,000
-2,345,481
-11,200,000
-103,743,868
Inversin Total
Crditos para inversin en activos fijos
-167,441,349
30,000,000
Inversin Neta
Amortizacin crditos
Valor Residual
Capital de trabajo
Activos fijos
-137,441,349
-137,441,349
-137,441,349
DUSTRIAL
AS FISICAS
COSTO UNITARIO
2,000,000
350,000
400,000
200,000
800,000
650,000
COSTO TOTAL
6,000,000
350,000
1,200,000
600,000
2,400,000
650,000
11,200,000
COSTO TOTAL
6,900,000
4,500,000
11,400,000
COSTO UNITARIO
8,000
50,000
1,500
2,500
3,500
1,500
7,500
100,000
32,000
COSTO TOTAL
120,000
150,000
9,000
15,000
4,200,000
900,000
90,000
300,000
960,000
6,744,000
Vida til
Construcciones y edificacio
Maquinaria y equipo: 10 a
Vehculos: 5 aos
Equipo de computacin, he
S INTANGIBLES
COSTO
500,000
1,130,000
515,481
200,000
2,345,481
O MANO DE OBRA
REMUNERACIN
ANUAL
10,680,000
10,680,000
10,680,000
7,732,200
16,080,000
7,732,200
8,640,000
8,640,000
8,640,000
7,732,200
13,200,000
13,200,000
16,080,000
PRESTACIONES
SOCIALES
5,753,850
5,753,850
5,753,850
4,165,723
8,663,100
4,165,723
4,654,800
4,654,800
4,654,800
4,165,723
7,111,500
7,111,500
8,663,100
PRIMER AO
16,433,850
16,433,850
16,433,850
11,897,923
24,743,100
11,897,923
13,294,800
13,294,800
13,294,800
11,897,923
20,311,500
20,311,500
24,743,100
139,716,600
139,716,600
75,272,318
75,272,318
214,988,918
214,988,918
ESANTIAS
COSTO UNITARIO
TOTAL AO
156
936
85,000
47000
13,260,000
43,992,000
180
78
780
780
36
36
36
72
36
72
156
600
780
780
35,000
41000
30000
7000
2000
16,000
6,000
8,000
2,000
2,500
300
1,500
1,500
1,200
6,300,000
3,198,000
23,400,000
5,460,000
72,000
576,000
216,000
576,000
72,000
180,000
46,800
900,000
1,170,000
936,000
100,354,800
1500
3000
13,500,000
0
0
0
13,500,000
113,854,800
COSTO UNITARIO
453
15,645
45,600
3,700
50,000
TOTAL AO
5,028,300
1,689,660
1,641,600
666,000
1,800,000
10,825,560
460,000
300,000
2
460,000
300,000
0
0
0
0
0
0
0
760,001
760,001
7,750,400
173,646
2
7,750,400
7,750,400
AL PERSONAL ADMINISTRATIVO
REMUNERACIN
ANUAL
PRESTACIONES
SOCIALES
20,400,000
10,990,500
0
0
0
0
0
20,400,000
AOS
1
31,390,500
0
0
0
10,990,500
31,390,500
COSTO UNITARIO
100,000
600,000
100,000
TOTAL AO 1
100,000
600,000
100,000
STOS ADMINISTRATIVOS
CANTIDAD
1
1
1
800,000
2,345,481
469,096
469,096
469,096
469,096
11,200,000
13,545,481
2,240,000
2,240,000
2,240,000
2,240,000
2,709,096
2,709,096
Rubros necesa
Pagos al perso
publicitarios y
(primer ao de operaciones).
CANTIDAD
COSTO UNITARIO
AO 1
Rubros necesa
Pagos al perso
publicitarios y
12
12
$ 100,000
$ 70,000
$ 1,200,000
$ 840,000
$ 2,040,000
OS
COSTO VARIABLE
$ 214,988,918
$ 100,354,800
$ 13,500,000
$ 10,825,560
$ 339,669,278
$ 339,669,278
$ 377,542,520
Lo da el ejercicio
en el ao
COSTO VARIABLE
COSTO TOTAL
INGRESO TOTAL
0
$ 6,532,102
$ 13,064,203
$ 261,284,060
$ 283,057,732
$ 339,669,278
$ 37,873,242
$ 44,405,344
$ 50,937,445
$ 299,157,302
$ 320,930,974
$ 377,542,520
35%
15,000
5,323
9,677
25%
19,000
7,761
11,239
$0
$ 57,000,000
$ 114,000,000
$ 2,280,000,000
$ 2,470,000,000
$ 2,964,000,000
edio ponderado
09,75=8389,75
8,384
$ 1,807
$ 1,581
$ 1,129
$ 4,518
C
23,717,364
8,416,186
15,301,178
21,458,567
8,765,113
12,693,454
79,509,639
25,372,418
54,137,221
$ 37,873,242
$ 16,263,979
os
B
TOTALES
1,581
23,717,364
5,323
30%
1,129
21,458,567
7,761
27%
4,518
79,509,639
17,617
100%
0.3191112216
47%
$ 80,581,366
TOTALES
23,717,364
8,416,186
15,301,178
21,458,567
8,765,113
12,693,454
79,509,639
65%
59%
79,509,639
25,372,418
54,137,221
32%
C
30%
24,037,055
27%
21,747,812
TOTALES
100%
80,581,366
gastos de produccin
materias primas
Mano de obra directa
Ctos indirectos de fabricacin
Total
la inflacin
un ao
AOS
2
$ 1,887,939
$ 1,887,939
$ 1,887,939
$ 6,286,031
$ 6,286,031
$ 6,286,031
AOS
2
$ 6,286,031
$ 6,286,031
$ 3,143,016
$ 6,286,031
$ 9,429,047
$ 6,286,031
$ 3,143,016
$ 1,200,000
$ 10,629,047
Diferencia
$ 7,123,080
$
$
$
$
$ 7,582,519
3,345,740
3,561,540
3,791,260
4,035,796
$ 6,691,479
$ 3,345,740
$ 7,123,080
$ 3,561,540
$ 7,582,519
$ 3,791,260
$ 10,037,219
$ 10,684,620
$ 11,373,778
AOS
1
33,456,782
2,345,600
35,802,382
35,789,654
3,456,000
39,245,654
41,033,789
4,689,900
45,723,689
0.0
0.0
0
0.0
0
35,802,382
39,245,654
45,723,689
4,551,506
3,443,272
6,478,035
AOS
1
-4,551,506
-4,551,506
-4,551,506
-4,551,506
-4,551,506
-4,551,506
106,827,685
214,988,918
760,000
106,827,685
214,988,918
760,000
106,827,685
214,988,918
760,000
322,576,603
322,576,603
322,576,603
14,370,750
14,370,750
14,370,750
$ 11,523,809
$ 11,523,809
$ 11,523,809
25,894,559
25,894,559
25,894,559
348,471,161
348,471,161
348,471,161
4
31,390,500
800,000
_
173,646
2,709,096
35,073,242
35,073,242
35,073,242
3
1,200,000
840,000
2,040,000
4
1,200,000
840,000
2,040,000
4
348,471,161
35,073,242
2,040,000
385,584,404
-6,286,031
-6,286,031
-6,286,031
-6,286,031
-6,286,031
-6,286,031
AOS
0
-2,345,481
-11,200,000
-103,743,868
-4,551,506
-4,551,506
-167,441,349
-618,340
-618,340
-11,400,000
_
-38,752,000
-50,152,000
VALOR DISPONIBLE
PARA AMORTIZAR
SALDOS A FINAL
DEL AO
EA
AOS
INTERES
ABONO CAPITAL
30,000,000
26,600,761
22,224,581
16,590,686
8,622,000
7,645,059
6,387,344
4,768,163
3,399,239
4,376,180
5,633,895
7,253,076
9,337,610
2,683,629
9,337,610
6,746,670
1,413,967
3,713,372
3,861,925
4,670,590
5,648,584
31,423,254,819
10,369,674,090
31,423,254,819
10,369,674,090
21,053,580,729
933,646
2,709,096
21,053,580,729
933,646
2,709,096
21,053,580,729
933,646
2,709,096
21,057,223,471
21,057,223,471
21,057,223,471
21,056,605,131
21,056,605,131
-618,340
-618,340
-618,340
-618,340
-618,340
-618,340
31,423,254,819
1,413,967
31,423,254,819
3,713,372
31,416,508,149
10,367,447,689
31,421,840,852
10,369,207,481
31,419,541,447
10,368,448,678
21,049,060,460
933,646
2,709,096
21,052,633,371
933,646
2,709,096
21,051,092,770
933,646
2,709,096
10,616,409
10,893,287
11,170,165
19,603,444,197
9,998,069
10,274,947
minos constantes)
AOS
1
-618,340
-618,340
-618,340
-3,193,273
-3,861,925
-4,670,590
-3,811,613
-4,480,265
-5,288,930
minos constantes)
AOS
2
31,551,780,000
128,525,181
3
31,551,780,000
128,525,181
4
31,551,780,000
128,525,181
31,423,254,819
6,746,670
31,423,254,819
4,670,590
31,423,254,819
3,713,372
31,416,508,149
10,367,447,689
31,418,584,229
10,368,132,796
31,419,541,447
10,368,448,678
21,049,060,460
933,646
2,709,096
21,050,451,434
933,646
2,709,096
21,051,092,770
933,646
2,709,096
21,052,703,202
21,054,094,176
21,054,735,512
os constantes)
AOS
1
-3,811,613
19,604,062,537
2
-4,480,265
21,052,703,202
3
-5,288,930
21,054,094,176
19,600,250,924
21,048,222,936
21,048,805,246
-618,340
-618,340
-618,340
OPERACIN (AOS)
-618,340
-618,340
-618,340
-618,340
-3,193,273
-618,340
-3,861,925
-618,340
-4,670,590
-3,811,613
-4,480,265
-5,288,930
29,640,000,000
29,640,000,000
143,707,500
143,707,500
143,707,500
143,707,500
340,429,278
35,073,242
2,040,000
377,542,520
29,262,457,480
8,099,577
29,254,357,902
-9,653,938,108
19,600,419,795
933,646
2,709,096
19,604,062,537
348,471,161
35,073,242
2,040,000
385,584,404
15,182,319
6,746,670
8,435,649
-2,783,764
5,651,885
933,646
2,709,096
9,294,627
348,471,161
35,073,242
2,040,000
385,584,404
15,182,319
1,413,967
13,768,352
-4,543,556
9,224,796
933,646
2,709,096
12,867,538
19,600,250,924
4,814,361
7,578,608
E CULTIVOS ETC
Vida til
Construcciones y edificaciones: 20 aos
Maquinaria y equipo: 10 aos
Vehculos: 5 aos
Equipo de computacin, herramientas: 5 aos
IN
DEPRECIACION ANUAL
3
460,000
300,000
0
0
0
0
0
0
0
760,001
VALOR
RESIDUAL
4
460,000
300,000
0
0
0
0
0
0
0
760,001
5
460,000
300,000
0
0
0
0
0
0
0
760,001
0
0
0
0
0
0
0
0
0
0
ACIN
DEPRECIACION ANUAL
3
7,750,400
7,750,400
VALOR
RESIDUAL
4
7,750,400
7,750,400
5
7,750,400
7,750,400
0
868,230
ORTIZACION ANUAL
3
469,096
469,096
469,096
469,096
469,096
469,096
2,240,000
2,240,000
2,240,000
2,240,000
2,240,000
2,240,000
2,709,096
2,709,096
2,709,096
ORTIZACION ANUAL
de Venta unitario
cada lnea
2809.75
2186.8
3386.95
2809.75
8383.5
gastos adminiatrativos
100,354,800
214,988,918
25,085,560
340,429,278
por decimales
4
$
$ 1,887,939
$ 6,286,031
Sueldos y prestaciones
Servicios varios
Depreciacin
Amort diferidos
Total
4
$ 6,286,031
$ 3,143,016
$ 2,400,000
$ 11,829,047
4
$ 8,071,591
4
$
$ 8,071,591
4,035,796
$ 12,107,387
Datos obtenido de
balance general
4
44,567,098
4,988,766
49,555,864
0.0
0
49,555,864
3,832,175
4
-4,551,506
-4,551,506
onstantes)
4
5
0
0
_
_
0
121,949,892
121,949,892
121,949,892
106,827,685
214,988,918
760,000
106,827,685
214,988,918
760,000
322,576,603
322,576,603
14,370,750
14,370,750
$ 11,523,809
$ 11,523,809
25,894,559
25,894,559
348,471,161
348,471,161
5
31,390,500
800,000
_
173,646
2,709,096
35,073,242
5
1,200,000
840,000
2,040,000
5
348,471,161
35,073,242
2,040,000
385,584,404
-248,615,617
-6,286,031
-128,887,992
121,949,892
-6,938,100
-6,286,031
-4,551,506
-4,551,506
-618,340
-618,340
EDITO
VALOR CUOTA
SALDO FINAL
12,021,239
12,021,239
12,021,239
12,021,239
26,600,761
22,224,581
16,590,686
9,337,610
12,021,239
(0)
al
5
1,963,334
6,831,364
5
31,551,780,000
128,525,181
31,423,254,819
10,369,674,090
21,053,580,729
933,646
2,709,096
21,057,223,471
ntes)
5
-6,938,100
21,057,223,471
_
-618,340
-106,217,228
-618,340
-106,217,228
5
31,551,780,000
128,525,181
31,423,254,819
1,963,334
31,421,291,485
10,369,026,190
21,052,265,295
933,646
2,709,096
11,447,043
antes)
4
-618,340
11,170,165
5
12,678,358
11,447,043
10,551,825
24,125,401
-618,340
106,217,228
121,949,892
-5,648,584
-6,831,364
-6,266,924
221,335,756
5
31,551,780,000
128,525,181
31,423,254,819
1,963,334
31,421,291,485
10,369,026,190
21,052,265,295
933,646
2,709,096
21,055,908,037
4
-6,266,924
21,054,735,512
5
221,335,756
21,055,908,037
21,048,468,588
21,277,243,794
-618,340
-618,340
-618,340
-5,648,584
0
-6,831,364
_
106,217,228
121,949,892
-6,266,924
221,335,756
143,707,500
143,707,500
143,707,500
143,707,500
348,471,161
35,073,242
2,040,000
385,584,404
15,182,319
3,713,372
11,468,947
-3,784,753
7,684,195
933,646
2,709,096
11,326,937
348,471,161
35,073,242
2,040,000
385,584,404
15,182,319
1,963,334
13,218,985
-4,362,265
8,856,720
933,646
2,709,096
11,500,661
5,060,013
232,836,417
31,390,500
800,000
173,646
2,709,096
35,073,242
1590000
5639300
1736460
1953072
10918832