Flujo de Caja EconómicoV2

FLUJO DE CAJA ECONOMICO
Ingresos Operativos
Mdulo de Operaciones
Mdulo Tributario y
Beneficios Netos
Mdulo de Inversiones
Mdulo de Financiamiento
III
Costos Operativos
III
Depreciacin
IV
Utilidad Operativa
Impuesto a la renta
VI
Utilidad d. impuestos
VII
Inversiones
VIII
Flujo de Caja Econmico
IX
Financiamiento
Flujo de Caja Financiero
IN
xyz
Horizonte de tiempo
2
..
xyz
xyz
xyz
xyz
MODULO DE INVERSION
FLUJO DE INVERSION
PPTO
INVERSION
368,967.58
INVERSION FIJA
INVERSIONES TANGIBLES
Tanque de agua residual
Tanque de agua tratada
Tanque de tratamiento
Filtro de vacio
Filtro de carbn
Estructura de montajes para equipos
Equipos complementarios
INVERSIONES INTANGIBLES
Estudios
Derechos
Gastos de Organizacin
Asistencia Tcnica
Entrenamiento del personal
Gastos Prueba en marcha
Imprevistos
291,855.58
291,855.58
41,900.0
46,500.3
25,028.0
34,311.6
6,252.7
21,883.6
115,979.4
-
CAPITAL DE TRABAJO
Capital de Trabajo
77,112.00
77,112.00
FLUJO DE DEPRECIACION Y AMORTIZACION Y RECUPERACION D

Tasa Anual
DEPRECIACION + AMORTIZACION
DEPREC. INVERSION INTANGIBLE
Filtro de vacio
Filtro de carbn
Estructura de montajes para equipos
10%
10%
10%
20%
25%
5%
AMORTIZACION DE INTANGIBLES
Estudios
Derechos
Asistencia Tcnica
Imprevistos
CAPITAL DE TRABAJO
Capital de Trabajo
10%
0%
0%
0%
0%
0%
0%
0%
100%
Valor Residual de las Obras e Instalaciones Fsicas (Infraestructura)

Valor Residual de las Equipamiento y Mobiliarios
En el caso de depreciacin acelerada, este es de cinco aosFactor Depreciacin acelerada equipos de transportes
ERSION
INVERSION INICIAL
0
291,855.58
291,855.58
291,855.58
41,900.02
46,500.32
25,028.01
34,311.60
6,252.68
21,883.55
115,979.40
-
Y RECUPERACION DEL CAPITAL DE TRABAJO

0
EJECUCION (INVERSION)
26,856.92
26,856.92
26,856.92
26,856.92
3,980.50
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
11,018.04
-
0%
5%
11,018.04
-
11,018.04
-
6
INVERSION antes
de operar
-
INVERSION DE AMPLIACION O D
7
34,311.60
6,252.68
26,856.92
26,856.92
26,856.92
26,856.92
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
11,018.04
-
11,018.04
-
11,018.04
-
11,018.04
-
RSION DE AMPLIACION O DE REPOSICION

8
9
10
11
41,900.02
46,500.32
25,028.01
34,311.60
6,252.68
115,979.40
10
11
26,856.92
26,856.92
26,856.92
26,856.92
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
11,018.04
-
11,018.04
-
11,018.04
-
11,018.04
-
12
13
14
15
34,311.60
6,252.68
12
13
14
15
26,856.92
26,856.92
26,856.92
26,856.92
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
26,856.92
4,650.03
4,417.53
2,377.66
6,519.20
1,485.01
1,039.47
11,018.04
-
11,018.04
-
11,018.04
-
11,018.04
-
Valor Deprec.
Valor en Libros
471,934.73
471,934.73
69,080.95
66,262.96
35,664.91
97,788.06
22,275.17
15,592.03
171,021.44
14,719.09
26,737.68
14,391.11
39,458.34
2,735.55
6,291.52
165,270.65
-
66,688.16
-
MODULO DE OPERACIONES
DATA PARA CALCULO DE LOS INGRESOS OPERATIVOS:
Agua para municipalidad
Cantidad ao 2, en Unidades
Tasa de crecimiento anual
Precio por Unidad
Tasa de deterioro o devolucin
Agua para la agricultura
Precio por Unidad
Precio por Unidad
m3
%
US $. / m3
%
m3
%
US $. / m3
%
m3
%
US $. / m3
%
DATA PARA CALCULO DE COSTOS OPERATIVOS:

CVU Mano de obra
CVU Insumos (Agua para Municipalidad)
CVU Insumos (Agua para Municipalidad)
US $. x m3
US $. x m3
CVU Energia Electrica (Agua para Municipalidad)

CVU Energia Electrica (Agua para Agricultura)
US $. x m3
US $. x m3
US $. x m3
Costos Directos de Produccion de Agua para municipalidad

Mano de obra
Matera Prima
Insumos
Gastos Energa Elctrica
Costos Directos de Produccin de Agua para agricultura
Mano de obra
Matera Prima
Insumos
Gastos Energa Elctrica
Costos Indirectos de Fabricacin = Costo Fijo
FLUJO DE CAJA OPERATIVO . MODELO "A"

0
INGRESOS OPERATIVOS
COSTOS OPERATIVOS
Mano de Obra
Materia Prima
Insumos
Gastos de Fabricacin
Costos Indirectos Fijos
FLUJO DE CAJA OPERATIVO
FLUJO DE CAJA OPERATIVO . MODELO "B"

0
INGRESOS OPERATIVOS
COSTOS OPERATIVOS
CV para agua a municipalidad
CV para agua a localidad
Costos Fijos
PUNTO DE EQUILIBRIO OPERATIVO DE AGUA MUNICIPALIDAD

Costo Variable Unitario
S/. x m3
Precio Unitario
S/. x m3
Margen Unitario
S/. x m3
Costo Fijo
S/.
Punto de Equilibrio
m3
PUNTO DE EQUILIBRIO OPERATIVO DE AGUA PARA AGRICULTURA
Costo Variable Unitario
S/. x m3
Precio Unitario
S/. x m3
Margen Unitario
S/. x m3
Costo Fijo
S/.
Punto de Equilibrio
m3
1
30,660.00
2.50%
0.60
3.00%
2
31,427.00
3
32,213.00
4
33,019.00
122,640.00
2.50%
1.20
3.00%
125,706.00
128,849.00
132,071.00
0.00%
0.00
0.00%
0.15
0.08
0.08
0.03
0.03
1
7,971.60
4,599.00
2,452.80
919.80
8,171.02
4,714.05
2,514.16
942.81
8,375.38
4,831.95
2,577.04
966.39
8,584.94
4,952.85
2,641.52
990.57
31,886.40
18,396.00
9,811.20
3,679.20
32,683.56
18,855.90
10,056.48
3,771.18
33,500.74
19,327.35
10,307.92
3,865.47
34,338.46
19,810.65
10,565.68
3,962.13
2,143.00
2,143.00
2,143.00
2,143.00
160,597.08
17,844.12
142,752.96
-
164,612.30
18,290.51
146,321.78
-
168,728.20
18,747.97
149,980.24
-
172,947.70
19,217.06
153,730.64
-
42,001.00
22,995.00
12,264.00
4,599.00
2,143.00
42,997.58
23,569.95
12,570.64
4,713.99
2,143.00
44,019.12
24,159.30
12,884.96
4,831.86
2,143.00
45,066.40
24,763.50
13,207.20
4,952.70
2,143.00
118,596.08
121,614.72
124,709.08
127,881.30
160,597.08
17,844.12
142,752.96
-
164,612.30
18,290.51
146,321.78
-
168,728.20
18,747.97
149,980.24
-
172,947.70
19,217.06
153,730.64
-
42,001.00
7,971.60
31,886.40
2,143.00
42,997.58
8,171.02
32,683.56
2,143.00
44,019.12
8,375.38
33,500.74
2,143.00
45,066.40
8,584.94
34,338.46
2,143.00
118,596.08
121,614.72
124,709.08
127,881.30
0.26
0.60
0.34
428.60
1,261.00
0.26
0.60
0.34
428.61
1,261.00
0.26
0.60
0.34
428.61
1,261.00
0.26
0.60
0.34
428.61
1,261.00
0.26
1.20
0.94
1,714.40
1,824.00
0.26
1.20
0.94
1,714.39
1,824.00
0.26
1.20
0.94
1,714.39
1,824.00
0.26
1.20
0.94
1,714.39
1,824.00
5
33,845.00
6
34,692.00
7
35,560.00
8
36,449.00
135,373.00
138,758.00
142,227.00
145,783.00
8,799.70
5,076.75
2,707.60
1,015.35
9,019.92
5,203.80
2,775.36
1,040.76
9,245.60
5,334.00
2,844.80
1,066.80
9,476.74
5,467.35
2,915.92
1,093.47
35,196.98
20,305.95
10,829.84
4,061.19
36,077.08
20,813.70
11,100.64
4,162.74
36,979.02
21,334.05
11,378.16
4,266.81
37,903.58
21,867.45
11,662.64
4,373.49
2,143.00
2,143.00
2,143.00
2,143.00
177,271.96
19,697.79
157,574.17
-
181,705.06
20,190.74
161,514.31
-
186,248.15
20,695.92
165,552.23
-
190,904.73
21,213.32
169,691.41
-
46,139.68
25,382.70
13,537.44
5,076.54
2,143.00
47,240.00
26,017.50
13,876.00
5,203.50
2,143.00
48,367.62
26,668.05
14,222.96
5,333.61
2,143.00
49,523.32
27,334.80
14,578.56
5,466.96
2,143.00
131,132.28
134,465.06
137,880.53
141,381.41
177,271.96
19,697.79
157,574.17
-
181,705.06
20,190.74
161,514.31
-
186,248.15
20,695.92
165,552.23
-
190,904.73
21,213.32
169,691.41
-
46,139.68
8,799.70
35,196.98
2,143.00
47,240.00
9,019.92
36,077.08
2,143.00
48,367.62
9,245.60
36,979.02
2,143.00
49,523.32
9,476.74
37,903.58
2,143.00
131,132.28
134,465.06
137,880.53
141,381.41
0.26
0.60
0.34
428.62
1,261.00
0.26
0.60
0.34
428.62
1,261.00
0.26
0.60
0.34
428.63
1,261.00
0.26
0.60
0.34
428.63
1,261.00
0.26
1.20
0.94
1,714.38
1,824.00
0.26
1.20
0.94
1,714.38
1,824.00
0.26
1.20
0.94
1,714.37
1,824.00
0.26
1.20
0.94
1,714.37
1,824.00
9
37,361.00
10
38,296.00
11
39,254.00
12
40,236.00
149,428.00
153,164.00
156,994.00
160,919.00
10
11
12
9,713.86
5,604.15
2,988.88
1,120.83
9,956.96
5,744.40
3,063.68
1,148.88
10,206.04
5,888.10
3,140.32
1,177.62
10,461.36
6,035.40
3,218.88
1,207.08
38,851.28
22,414.20
11,954.24
4,482.84
39,822.64
22,974.60
12,253.12
4,594.92
40,818.44
23,549.10
12,559.52
4,709.82
41,838.94
24,137.85
12,873.52
4,827.57
2,143.00
2,143.00
10
2,143.00
11
2,143.00
12
195,678.29
21,744.10
173,934.19
-
200,571.17
22,288.27
178,282.90
-
205,586.84
22,845.83
182,741.02
-
210,727.07
23,417.35
187,309.72
-
50,708.14
28,018.35
14,943.12
5,603.67
2,143.00
51,922.60
28,719.00
15,316.80
5,743.80
2,143.00
53,167.48
29,437.20
15,699.84
5,887.44
2,143.00
54,443.30
30,173.25
16,092.40
6,034.65
2,143.00
144,970.15
148,648.57
152,419.36
156,283.77
10
11
12
195,678.29
21,744.10
173,934.19
-
200,571.17
22,288.27
178,282.90
-
205,586.84
22,845.83
182,741.02
-
210,727.07
23,417.35
187,309.72
-
50,708.14
9,713.86
38,851.28
2,143.00
51,922.60
9,956.96
39,822.64
2,143.00
53,167.48
10,206.04
40,818.44
2,143.00
54,443.30
10,461.36
41,838.94
2,143.00
144,970.15
148,648.57
152,419.36
156,283.77
0.26
0.60
0.34
428.64
1,261.00
0.26
0.60
0.34
428.64
1,261.00
0.26
0.60
0.34
428.65
1,261.00
0.26
0.60
0.34
428.65
1,261.00
0.26
1.20
0.94
1,714.36
1,824.00
0.26
1.20
0.94
1,714.36
1,824.00
0.26
1.20
0.94
1,714.35
1,824.00
0.26
1.20
0.94
1,714.35
1,824.00
13
41,242.00
14
42,274.00
15
43,331.00
164,942.00
169,066.00
173,293.00
13
14
15
10,722.92
6,186.30
3,299.36
1,237.26
10,991.24
6,341.10
3,381.92
1,268.22
11,266.06
6,499.65
3,466.48
1,299.93
42,884.92
24,741.30
13,195.36
4,948.26
43,957.16
25,359.90
13,525.28
5,071.98
45,056.18
25,993.95
13,863.44
5,198.79
2,143.00
13
2,143.00
14
2,143.00
15
215,995.33
24,002.84
191,992.49
-
221,396.29
24,603.47
196,792.82
-
226,931.69
25,218.64
201,713.05
-
55,750.84
30,927.60
16,494.72
6,185.52
2,143.00
57,091.40
31,701.00
16,907.20
6,340.20
2,143.00
58,465.24
32,493.60
17,329.92
6,498.72
2,143.00
160,244.49
164,304.89
168,466.45
13
14
15
215,995.33
24,002.84
191,992.49
-
221,396.29
24,603.47
196,792.82
-
226,931.69
25,218.64
201,713.05
-
55,750.84
10,722.92
42,884.92
2,143.00
57,091.40
10,991.24
43,957.16
2,143.00
58,465.24
11,266.06
45,056.18
2,143.00
160,244.49
164,304.89
168,466.45
0.26
0.60
0.34
428.65
1,261.00
0.26
0.60
0.34
428.66
1,261.00
0.26
0.60
0.34
428.66
1,261.00
0.26
1.20
0.94
1,714.35
1,824.00
0.26
1.20
0.94
1,714.34
1,824.00
0.26
1.20
0.94
1,714.34
1,824.00
FLUJO DE CAJA ECONOMICO E INDICADORES DE RENTABILIDAD

0
INGRESOS OPERATIVOS
160,597
17,844
142,753
VALOR DE RECUPERO
COSTOS OPERATIVOS
Mano de Obra
Materia Prima
Insumos
Gastos de Fabricacin
Costos Indirectos Fijos
Amortizacin
Depreciacin
68,858
22,995
12,264
4,599
2,143
26,857
Utilidad antes de impuestos
91,739
IMPUESTO A LA RENTA
27%
Utilidad despus de Impuestos
24,769.57
66,970
Depreciacin
26,857

INVERSIONES
INVERSIONES TANGIBLES
Filtro de vacio
Filtro de carbn
Estructura de montajes para equip
INVERSIONES INTANGIBLES
Estudios
Derechos
Asistencia Tcnica
93,827
368,968
291,856
41,900
46,500
25,028
34,312
6,253
21,884
115,979
-

Imprevistos
CAPITAL DE TRABAJO
Capital de Trabajo
Recuperacin Cap Trabajo
77,112
77,112
VALOR DE RECUPERO
FLUJO DE CAJA ECONOMICO
Factor de Descuento
FCE Descontado
INGRESOS
COSTOS
-368,968
1.0000
-368,968
-368,968
93,827
0.8264
77,543
-291,425
368,968
160,597
66,771
COSTO DE OPORT
VANE
TIRE
RELACION B/C
PRC
DE RENTABILIDAD ECONOMICA
2
164,612
18,291
146,322
168,728
18,748
149,980
172,948
19,217
153,731
177,272
19,698
157,574
69,854
23,570
12,571
4,714
2,143
26,857
70,876
24,159
12,885
4,832
2,143
26,857
71,923
24,764
13,207
4,953
2,143
26,857
72,997
25,383
13,537
5,077
2,143
26,857
94,758
97,852
101,024
104,275
25,584.61
26,420.08
27,276.58
28,154.35
69,173
71,432
73,748
76,121
26,857
26,857
26,857
26,857
96,030
98,289
100,605
102,978
6,253
6,253
6,253
-
34,312
34,312
34,312
-
96,030
0.6830
65,590
-225,835
98,289
0.5645
55,482
-170,354
94,352
0.4665
44,016
-126,338
68,666
0.3855
26,474
-99,864
164,612
68,582
168,728
70,439
172,948
78,596
177,272
108,606
796,054
764,649
21.00%
31,404.6
23.15%
1.0411
11.81
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
AOS
FCE
-368,968
93,827
96,030
98,289
94,352
68,666
105,411
107,904
104,207
-116,328
81,453
118,518
115,086
124,230
204,306
Inversin
-368,968
Ganancia
77,483
74,051
69,436
63,376
56,871
54,394
43,681
30,194
14,651
42,157
33,905
16,136
4,643
29,756
0
1
2
3
4
5
6
7
8
9
10
11
12
2000
-200
-200
-200
-200
-200
-200
-200
-200
-200
-200
-200
-200
Cha
2500
2000
1500
1000
500
0
TIR MENSUAL
TIR ANUAL
2.92%
41.30%
-500
Column
Horizonte de tiempo
7
181,705
20,191
161,514
186,248
20,696
165,552
190,905
21,213
169,691
195,678
21,744
173,934
74,097
26,018
13,876
5,204
2,143
26,857
75,225
26,668
14,223
5,334
2,143
26,857
76,380
27,335
14,579
5,467
2,143
26,857
77,565
28,018
14,943
5,604
2,143
26,857
107,608
111,024
114,524
118,113
29,054.20
29,976.37
30,921.61
31,890.57
78,554
81,047
83,603
86,223
26,857
26,857
26,857
26,857
105,411
107,904
110,460
113,080
6,253
6,253
6,253
-
229,408
229,408
41,900
46,500
25,028
115,979
-
105,411
0.3186
33,587
-66,277
107,904
0.2633
28,415
-37,862
104,207
0.2176
22,679
-15,184
-116,328
0.1799
-20,923
-36,106
181,705
76,294
186,248
78,344
190,905
86,698
195,678
312,006
MAYOR A 0
MAYOR A 1
Recuperacin
16,343
21,979
28,853.50
30,975.77
11,794.98
51,016.45
64,223.20
74,013.03
(130,979.52)
39,296.17
84,612.65
98,949.64
119,586.62
174,549.52
Flujo
-368,968
-352,624
-330,645
-301,792
-270,816
-259,021
-208,005
-143,781
-69,768
-200,748
-161,452
-76,839
22,111
141,697
316,247
Chart Title
Column E
Column F
10
11
12
13
10
11
12
13
200,571
22,288
178,283
205,587
22,846
182,741
210,727
23,417
187,310
215,995
24,003
191,992
78,780
28,719
15,317
5,744
2,143
26,857
80,024
29,437
15,700
5,887
2,143
26,857
81,300
30,173
16,092
6,035
2,143
26,857
82,608
30,928
16,495
6,186
2,143
26,857
121,792
125,562
129,427
133,388
32,883.75
33,901.86
34,945.25
36,014.64
88,908
91,661
94,482
97,373
26,857
26,857
26,857
26,857
115,765
118,518
121,339
124,230
34,312
34,312
34,312
-
6,253
6,253
6,253
-
81,453
0.1486
12,108
-23,999
118,518
0.1228
14,559
-9,439
115,086
0.1015
11,684
2,245
0.81
9.69
124,230
0.0839
10,424
12,668
200,571
119,118
205,587
87,069
210,727
95,641
215,995
91,765
Flujo de Caja econmico

300,000
200,000
100,000
-
10
11
12
13
-100,000
-200,000
-300,000
-400,000
en el 10mo ao hay reposicion de

maquinaria
14
15
TASAS DE INTERES SOBRE LOS SALDOS DE DEVOLUCION
14
15
221,396
24,603
196,793
226,932
25,219
201,713
83,948
31,701
16,907
6,340
2,143
26,857
85,322
32,494
17,330
6,499
2,143
26,857
137,448
141,610
37,110.95
38,234.57
100,337
103,375
26,857
26,857
127,194
130,232
-42,800
34,312
34,312
-
-77,112
77,112
127,194
0.0693
8,820
21,488
173,032
0.0573
9,916
31,405
221,396
94,202
226,932
53,899
nmico
10
11
12
13
ay reposicion de
naria
14
15
16

Flujo de Caja EconómicoV2

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FLUJO DE CAJA ECONOMICO

Flujo de Caja Econmico

Flujo de Caja Financiero

FLUJO DE DEPRECIACION Y AMORTIZACION Y RECUPERACION D

Valor Residual de las Obras e Instalaciones Fsicas (Infraestructura)

Y RECUPERACION DEL CAPITAL DE TRABAJO

RSION DE AMPLIACION O DE REPOSICION

DATA PARA CALCULO DE COSTOS OPERATIVOS:

CVU Energia Electrica (Agua para Municipalidad)

Costos Directos de Produccion de Agua para municipalidad

Costos Indirectos de Fabricacin = Costo Fijo

FLUJO DE CAJA OPERATIVO . MODELO "A"

FLUJO DE CAJA OPERATIVO . MODELO "B"

PUNTO DE EQUILIBRIO OPERATIVO DE AGUA MUNICIPALIDAD

FLUJO DE CAJA ECONOMICO E INDICADORES DE RENTABILIDAD

Utilidad antes de impuestos

FLUJO DE CAJA OPERATIVO

Entrenamiento del personal

Flujo de Caja econmico

en el 10mo ao hay reposicion de

TASAS DE INTERES SOBRE LOS SALDOS DE DEVOLUCION

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