Академический Документы
Профессиональный Документы
Культура Документы
CANTIDAD
Mesa de trabajo
Banda transportadora vertical
Despulpadora de fruta D-60
Bomba positiva
Marmita vocable 20 gal
Sellador semiautomatico
Congelador
Carro transportador
Bascula tipo bananera
Set de cuchillos para frutas
COSTO UNITARIO
1
1
1
1
1
1
2
1
1
1
1,950,000
7,998,000
2,150,000
9,250,000
7,250,000
3,250,000
2,200,000
750,000
450,000
150,000
TOTAL
TERRENOS Y EDIFICACIONES
DESPULPADORA LA ECONOMIA LTDA
DETALLE DE INVERSIONES
CANTIDAD
COSTO UNITARIO
1
120,000,000
25,000,000
TOTAL
MUEBLES Y ENSERES
DESPULPADORA LA ECONOMIA LTDA
EQUIPO
Escritorio gerencia
Escritorio secretaria
Mesas auxiliares
Archivadores
Sillas tipo gerente
Sillas tipo secretaria
Sistema de aire acondicionado
Casilleros
CANTIDAD
COSTO UNITARIO
1
1
1
1
1
7
1
2
620,000
310,000
305,000
250,000
420,000
280,000
2,120,000
362,000
Equipo de sonido
DVD
Televisor
1
1
1
501,000
120,000
700,000
TOTAL
CANTIDAD
Computador
Portatil
Telefonos
Fax
COSTO UNITARIO
4
1
4
1
TOTAL
900,000
1,150,000
100,000
250,000
ODUCCION
DA
COSTO TOTAL
1,950,000
7,998,000
2,150,000
9,250,000
7,250,000
3,250,000
4,400,000
750,000
450,000
150,000
VIDA UTIL
10
10
10
10
10
10
10
10
10
10
37,598,000
DA
COSTO TOTAL
120,000,000
25,000,000
VIDA UTIL
20
145,000,000
DA
COSTO TOTAL
620,000
310,000
305,000
250,000
420,000
1,960,000
2,120,000
724,000
VIDA UTIL
10
10
10
10
10
10
10
10
501,000
120,000
700,000
10
10
10
8,030,000
ONES
DA
COSTO TOTAL
3,600,000
1,150,000
400,000
250,000
5,400,000
VIDA UTIL
5
5
5
5
DEPRECIACIONES
DESPULPADORA LA ECONOMIA
CONCEPTO
VIDA UTIL
Maquinaria y equipo
10
Muebles y enseres
10
Equipo de computo
5
TOTAL DEPRECIACION
COSTO A
DEPRECIAR
37,598,000
8,030,000
5,400,000
AOS
1
3759800
803000
1080000
5642800
5642800
1044.96
DEPRECIACIONES
DESPULPADORA LA ECONOMIA LTDA
AOS
2
3759800
803000
1080000
5642800
5400
3
3759800
803000
1080000
5642800
4
3759800
803000
1080000
5642800
5
3759800
803000
1080000
5642800
DEPRECIACION
MENSUAL
313316.67
66916.67
90000
VALOR
RESIDUAL
18,799,000 Pendiente por depreciar (5 aos)
4,015,000 Pendiente por depreciar (5 aos)
0 No falta nada por depreciar
COSTO
1,589,893
3,180,263
450,000
750,000
1,000,000
1,230,000
250,000
220,000
400,000
9,070,157
30
12
360
7
51.4
60
8
480
515,000
3
17,167
2,146
3,313
1,590,052
4,770,157
$ 4,300,000
$ 9,070,157
4,770,157
AMORTIZACION A GASTOS D
DESPULPADORA LA ECONO
ACTIVO INTANGIBLE
Gastos preoperativos
COSTO DEL
ACTIVO
9,070,157
TOTAL A AMORTIZAR
AMORTIZACION A INTERESES DE IM
DESPULPADORA LA ECONO
ACTIVO INTANGIBLE
Int. Durante implement.
COSTO DEL
ACTIVO
247,772
TOTAL A AMORTIZAR
TOTAL AMORTIZACION ANUAL
9,317,929
GASTOS PREOPERATIVOS
Interes Mensual
Interes 2 Meses
1
1,814,031
1,814,031
1,814,031
4
1,814,031
1,814,031
1
49,554
4
49,554
49,554
49,554
49,554
49,554
1,863,586
1,863,586
1,863,586
1,863,586
$ 9,070,157
$ 123,886
$ 247,772
(1+DTF)(1+IA)-1= IEA
0.16
0.01
DTF=
INT. ADIC=
345.11
0.163904000
Tasa Interes Nominal anual
Tasa Interes para un mes
3.92
12
Enero de 2010
5
1,814,031
1.00
inflacion
1.00
inflacion
1,814,031
5
49,554
49,554
1,863,586
0.01
AOS
0
37,598,000
8,030,000
5,400,000
51,028,000
25,000,000
9,070,157
34,070,157
85,098,157
PROYECTO
LTDA
AOS
3
CARGO
Operario 1
Operario 2
REMUNERACION
MENSUAL
650,000
650,000
Subtotal
1,300,000
CARGO
Gerente
Jefe de mercadeo, publicidad y ventas
Mercaderistas 1
Secretaria
Contador (Honorarios)
Abogado (Honorarios)
Oficios varios
Conductor
Subtotal
REMUNERACION
MENSUAL
1,100,000
850,000
650,000
650,000
950,000
950,000
515,000
515,000
6,180,000
TOTAL
7,480,000
MATERIAL
Guayaba
Mango
Maracuya
Tomate de arbol
Subtotal
UNIDAD DE MEDIDA
Kg.
Kg.
Kg.
Kg.
Bandejas en icopor
Subtotal
Und
TOTAL
SERVICIO
Transporte
Energia Electrica
Agua y alcantarrillado
Mantenimiento
Arriendo
Dotaciones
UNIDADES
MES
MES
MES
CUATRIMESTRE
MES
CUATRIMESTRE
TOTAL
SERVICIO
Telefono
Implementos de aseo
Implementos de oficina y papeleria
Gastos de cafeteria
Gastos de impuestos
Arriendo
Gastos caja menor
Gastos seguro
TOTAL
UNIDADES
MES
MES
MES
MES
AO
MES
MES
AO
SERVICIO
Publicidad
Arriendo
UNIDADES
MES
MES
TOTAL
COSTO DE MA
DESPULPADORA LA
REMUNERACION
ANUAL
7,800,000
7,800,000
15,600,000
PRESTACIONES
4,241,172
4,241,172
1
12,041,172
12,041,172
x1
7,956,000
7,956,000
8,482,344
24,082,344
15,912,000
COSTO DE MA
DESPULPADORA LA
REMUNERACION
ANUAL
13,200,000
10,200,000
7,800,000
7,800,000
11,400,000
11,400,000
6,180,000
6,180,000
74,160,000
89,760,000
PRESTACIONES
7,177,368
5,546,148
4,241,172
4,241,172
1
20,377,368
15,746,148
12,041,172
12,041,172
x1
13,464,000
10,404,000
7,956,000
7,956,000
3,360,313
3,360,313
27,926,486
9,540,313
9,540,313
79,286,486
6,303,600
6,303,600
52,387,200
36,408,830
103,368,830
68,299,200
COSTO DE MA
DESPULPADORA LA
CANTIDAD
COSTO UNITARIO
30,000
30,000
30,000
30,000
850
650
1,100
1,200
1
25,500,000
19,500,000
33,000,000
36,000,000
114,000,000
30,000
300
9,000,000
9,000,000
123,000,000
COSTO DE SERVICIO
DESPULPADORA LA
CANTIDAD
12
12
12
3
12
3
COSTO UNITARIO
220000
250000
160000
450000
300000
137,200
1
2640000
3000000
1920000
1350000
3600000
411600
12921600
OTROS GASTOS A
DESPULPADORA LA
CANTIDAD
12
12
12
12
1
12
12
1
COSTO UNITARIO
124,000
80,000
195,000
80,000
210,000
150,000
120,000
2,500,000
1
1,488,000
960,000
2,340,000
960,000
210,000
1,800,000
1,440,000
2,500,000
11,698,000
GASTOS D
DESPULPADORA LA
CANTIDAD
12
12
COSTO UNITARIO
225,000
150,000
1
2,700,000
1,800,000
4,500,000
x2
4,325,995
4,325,995
2
12,281,995
12,281,995
x1
8,115,120
8,115,120
x2
4,412,515
4,412,515
AOS
3
12,527,635
12,527,635
8,651,991
24,563,991
16,230,240
8,825,031
25,055,271
x2
7,320,915
5,657,071
4,325,995
4,325,995
2
20,784,915
16,061,071
12,281,995
12,281,995
x1
13,733,280
10,612,080
8,115,120
8,115,120
x2
7,467,334
5,770,212
4,412,515
4,412,515
AOS
3
21,200,614
16,382,292
12,527,635
12,527,635
3,427,519
3,427,519
28,485,016
9,731,119
9,731,119
80,872,216
6,429,672
6,429,672
53,434,944
3,496,070
3,496,070
29,054,716
9,925,742
9,925,742
82,489,660
37,137,007
105,436,207
69,665,184
37,879,747
107,544,931
2
26,010,000
19,890,000
33,660,000
36,720,000
116,280,000
AO
3
26,530,200
20,287,800
34,333,200
37,454,400
118,605,600
9,180,000
9,180,000
9,363,600
9,363,600
125,460,000
127,969,200
2692800
3060000
1958400
1377000
3672000
419832
AO
3
2746656
3121200
1997568
1404540
3745440
428228.64
13180032
13443632.64
2
1,517,760
979,200
2,386,800
979,200
214,200
1,836,000
1,468,800
2,550,000
AO
3
1,548,115
998,784
2,434,536
998,784
218,484
1,872,720
1,498,176
2,601,000
11,931,960
12,170,599
GASTOS DE VENTA
DESPULPADORA LA ECONOMIA LTDA
2
2,754,000
1,836,000
AO
3
2,809,080
1,872,720
4,590,000
4,681,800
OS
x1
8,277,422
8,277,422
x2
4,500,766
4,500,766
4
12,778,188
12,778,188
x1
8,442,971
8,442,971
x2
4,590,781
4,590,781
16,554,845
9,001,531
25,556,376
16,885,942
9,181,562
x1
14,007,946
10,824,322
8,277,422
8,277,422
x2
7,616,680
5,885,617
4,500,766
4,500,766
4
21,624,626
16,709,938
12,778,188
12,778,188
x1
14,288,105
11,040,808
8,442,971
8,442,971
x2
7,769,014
6,003,329
4,590,781
4,590,781
6,558,265
6,558,265
54,503,643
3,565,991
3,565,991
29,635,811
10,124,257
10,124,257
84,139,454
6,689,431
6,689,431
55,593,716
3,637,311
3,637,311
30,228,527
71,058,488
38,637,342
109,695,830
72,479,657
39,410,089
OS
O
4
27,060,804
20,693,556
35,019,864
38,203,488
120,977,712
9,550,872
9,550,872
130,528,584
O
4
2801589
3183624
2037519
1432631
3820349
436793
13712505.29
O
4
1,579,078
1,018,760
2,483,227
1,018,760
222,854
1,910,174
1,528,140
2,653,020
12,414,011
O
4
2,865,262
1,910,174
4,775,436
5400
4459.69
5
13,033,752
13,033,752
26,067,504
5
22,057,118
17,044,137
13,033,752
13,033,752
10,326,742
10,326,742
85,822,243
14682.68
111,889,746
5
27,602,020
21,107,427
35,720,261
38,967,558
123,397,266
21111.11
9,741,889
9,741,889
1666.67
133,139,156
5
2857621
3247296
2078270
1461283
3896756
445529
13986755.4
2392.89
5
1,610,659
1,039,135
2,532,891
1,039,135
227,311
1,948,378
1,558,702
2,706,080
12,662,291
2166.3
5
2,922,567
1,948,378
4,870,945
PRESTACIONES SOCIALES
%
9
8.33
0.54
8.33
4.17
8.5
1.54
12
1.04
1
1
1
54.37
PS
EMPLE
IPC
16
12
0.02
1.54
1.02
EMPLEADOS
4
Tapabocas
Gafas de proteccion
Guantes de latex
Zapato antideslizante
Valor dotacion
VALOR
UNIT. MES
2,000
7,000
400
18,500
CONSUMO
POR EMP
4
1
2
1
CONSUMO
CUATRIMESTRE
32,000
28,000
3,200
74,000
137,200
GASTO
ANUAL
96,000
84,000
9,600
222,000
411,600
1
114,000,000
24,082,344
3,759,800
141,842,144
9,000,000
12,921,600
21,921,600
163,763,744
1
79,286,486
11,698,000
1,883,000
1,863,586
94,731,072
11,698,000
CONCEPTO
Gastos de venta
TOTAL GASTOS DE VENTA
1
4,500,000
4,500,000
1
163,763,744
94,731,072
4,500,000
262,994,816
262,994,816
17,212,881
3,504,900
17,280,000
224,997,035
18,749,753
17,045,230
15,495,664
14,086,967
12,806,334
TO DE COSTOS DE PRODUCCION
ARIO = 0, AL FINAL DEL PERIODO
PADORA LA ECONOMIA LTDA
AO
3
116,280,000
24,563,991
3,759,800
144,603,791
118,605,600
25,055,271
3,759,800
147,420,671
120,977,712
25,556,376
3,759,800
150,293,888
123,397,266
26,067,504
3,759,800
153,224,570
9,180,000
13,180,032
22,360,032
9,363,600
13,443,633
22,807,233
9,550,872
13,712,505
23,263,377
9,741,889
13,986,755
23,728,645
166,963,823
170,227,903
173,557,265
176,953,215
O DE GASTOS DE ADMINISTRACION
PADORA LA ECONOMIA LTDA
2
80,872,216
11,931,960
1,883,000
1,863,586
96,550,762
AOS
3
82,489,660
12,170,599
1,883,000
1,863,586
98,406,845
4
84,139,454
12,414,011
1,883,000
1,863,586
100,300,051
5
85,822,243
12,662,291
1,883,000
1,863,586
102,231,120
11,931,960
12,170,599
12,414,011
12,662,291
5,642,800
2
4,590,000
4,590,000
AO
3
4,681,800
4,681,800
4
4,775,436
4,775,436
5
4,870,945
4,870,945
4
173,557,265
100,300,051
4,775,436
278,632,752
5
176,953,215
102,231,120
4,870,945
284,055,279
A DE COSTOS OPERACIONALES
PADORA LA ECONOMIA LTDA
2
166,963,823
96,550,762
4,590,000
268,104,585
1.1500000
1,704,523
3,254,089
4,662,786
5,943,419
AO
3
170,227,903
98,406,845
4,681,800
273,316,549
1
PROGRAMA DE INGRESOS
DESPULPADORA LA ECONOMIA LTDA
AOS
CONCEPTO
320,000,000
320,000,000
326,400,000
326,400,000
Unidades
40,000
40,000
40,000
40,000
40,000
40,000
167
IPC
1.02
2.02
1750432
60
66
2304
OGRAMA DE INGRESOS
PADORA LA ECONOMIA LTDA
AOS
3
332,928,000
332,928,000
339,586,560
339,586,560
346,378,291
346,378,291
Valor
320,000,000
326,400,000
332,928,000
339,586,560
346,378,291
320,000,000
288
8
dias de trabajo
312
288
POBLACION TOTAL
HOMBRES
MUJERES
15,600,000 ingreso
0 LABORAN (20-60)
15,600,000
7644000
15600000
264
HORAS AO
3168
9600 4 EMPLEADOS
14400 PRODUCCION
10
138.8889
2880
5760
34.7222
1911000
191100
0.02
3168.37
ao por persona
792
3168 personal
4 diarios pp
AO
DETALLE
CAPITAL DE TRABAJO
41,998,098
365
60
30
MANO DE OBRA
COSTO DE MATERIALES
COSTO DE SERVICIOS
OTROS
COSTO DE OPERACIN ANUAL
255,488,430
365
COPD =
699,968
ICT = CO (COPD)
ICT =
60
ICT =
41,998,098
ON EN CAPITAL DE TRABAJO
PADORA LA ECONOMIA LTDA
AOS
3
2
839,962
262,994,816
5,642,800
1,863,586
255,488,430
4
856,761
5
873,896
5%
699,968
41,998,098
25
103,368,830
123,000,000
12,921,600
16,198,000
255,488,430
capital de trabajo
ivo (en dias)
eracin promedio diario
cin anual
699,968
891,374
45,460,092
DISTRIBUCION DE COSTOS
DESPULPADORA LA ECONOMIA LTDA
COSTO
Costo de Produccion
Mano de Obra directa
Mano de obra indirecta
Materiales directos
Materiales indirectos
Depreciacion
Servicios
Mantenimento
Subtotal
Gastos de Administracion
Sueldos y prestaciones
Otros gastos
Preoperativos
Depreciacion
Subtotal
Gastos de Ventas
Gastos varios de venta
Subtotal
TOTAL
COSTO FIJO
COSTO VARIABLE
24,082,344
114,000,000
9,000,000
3,759,800
8,910,000
4,011,600
7,771,400
155,992,344
79,286,486
11,698,000
1,863,586
1,883,000
94,731,072
4,500,000
4,500,000
107,002,472
COSTOS TOTALES
155,992,344
262,994,816
PUNTO DE EQUILIBRIO
COSTOS FIJOS
( P - C.V.U.)
ANUAL
107,002,472
2,100
50,949
NUMERO DE UNIDADES
40,000
IT=
PE=
6,000
3,899.81
CF
P-CVU
IT=
CT=
163,763,744
305,693,487
CT
UNIDADES
0
7000
10200
17830
INGRESO
0
42,000,000
61,200,000
106,980,000
305,693,487
305,693,487
21450
25340
|
128,700,000
152,040,000
COSTO TOTAL
COSTO FIJO
COSTO VARIABLE
107,002,472
107,002,472
0
134,301,132
107,002,472
27,298,660
146,780,520
107,002,472
39,778,048
176,536,060
107,002,472
69,533,587
190,653,367
205,823,622
107,002,472
107,002,472
83,650,894
98,821,150
PROGRAMA DE INVERSIONES
DESPULPADORA LA ECONOMIA LTDA
CONCEPTO
Inversion Fija
Capital de Trabajo
TOTAL DE INVERSIONES
AOS
1
-85,098,157
-41,998,098
-839,962
-127,096,255
-839,962
INVERSIONES
ECONOMIA LTDA
AOS
3
-856,761
-873,896
-891,374
-856,761
-873,896
-891,374
AOS
3
RIODO DE EVALUACION
LTDA
AOS
4
5
18,799,000
4,015,000
22,814,000
22,814,000
45,460,092
68,274,092
AO
0
-85,098,157
-41,998,098
-127,096,255
1
-839,962
-839,962
-856,761
-873,896
-891,374
-856,761
-873,896
-891,374
41,998,098
22,814,000
64,812,098
1
320,000,000
262,994,816
57,005,184
18,811,711
38,193,473
5,642,800
1,814,031
45,650,304
2
326,400,000
268,104,585
58,295,415
19,237,487
39,057,928
5,642,800
1,814,031
46,514,759
AOS
3
332,928,000
273,316,549
59,611,451
19,671,779
39,939,672
5,642,800
1,814,031
47,396,504
4
339,586,560
278,632,752
60,953,808
20,114,757
40,839,051
5,642,800
1,814,031
48,295,883
5
346,378,291
284,055,279
62,323,012
20,566,594
41,756,418
5,642,800
1,814,031
49,213,249
CONCEPTO
0
-127,096,255
-127,096,255
1
-839,962
45,650,304
44,810,342
45,657,998
44,810,342
$ -127,096,255
-856,761
46,514,759
-873,896
47,396,504
-891,374
48,295,883
5
64,812,098
49,213,249
45,657,998
46,522,607
47,404,508
114,025,347
114,025,347
46,522,607
47,404,508
9+
FUENTES
Cr
Cr
Cr
-37,598,000
-8,030,000
-5,400,000
-51,028,000
Pr
Pr
-25,000,000
-247,772
-25,247,772
-41,998,098
Cr
-118,273,871
-839,962
-856,761
-873,896
-891,374
-839,962
-856,761
-873,896
-891,374
0
-127,096,255
-247,772
-41,998,098
-169,342,125
-839,962
-839,962
-856,761
-873,896
-891,374
64,812,098
-856,761
-873,896
-891,374
64,812,098
PAGO ANUAL
A
Inicial
1
2
3
4
5
INTERESES
SOBRE SALDOS
0.1639
-6,771,254
-6,771,254
-6,771,254
-6,771,254
-6,771,254
VALOR
DISPONIBLE PARA
AMORTIZAR
-3,601,079
-3,081,474
-2,476,705
-1,772,811
-953,546
-11,885,614
-3,170,176
-3,689,780
-4,294,550
-4,998,444
-5,817,709
-21,970,658
Prestamo =
i
aos
ao 1
21,970,658
0.163904
5
-12,307,016
ao 2
ao 3
(i*(1+i)5)
1.163904
2.135924039
((1+i)5-1)
1.163904
2.135924039
A=P
A=
6,771,254
SALDOS
A FINAL
DEL AO
21,970,658
18,800,482
15,110,702
10,816,152
5,817,709
0
ao 4
ao 5
-2
0.3500865
0.30820
1.135924039
AO
1
320,000,000
262,994,816
2
326,400,000
268,104,585
57,005,184
58,295,415
3,601,079
3,081,474
Utilidad Gravable
53,404,105
55,213,941
Menos Impuestos
17,623,355
18,220,601
Utilidad Neta
Ms Depreciacion
Ms Amortizacin de Diferidos
35,780,750
5,642,800
1,814,031
36,993,340
5,642,800
1,814,031
43,237,582
44,450,172
Total Ingresos
Menos Costos Operacionales
Utilidad Operacional
Menos Gastos Financieros
N CON FINANCIAMIENTO
ECONOMIA LTDA
AO
3
332,928,000
273,316,549
4
339,586,560
278,632,752
5
346,378,291
284,055,279
59,611,451
60,953,808
62,323,012
2,476,705
1,772,811
953,546
57,134,747
59,180,997
61,369,466
18,854,466
19,529,729
20,251,924
38,280,280
5,642,800
1,814,031
39,651,268
5,642,800
1,814,031
41,117,542
5,642,800
1,814,031
45,737,112
47,108,100
48,574,374
11,885,614
-169,342,125
-839,962
43,237,582
-169,342,125
42,397,620
43,593,411
42,397,620
-169,342,125
-856,761
-873,896
-891,374
64,812,098
44,450,172
45,737,112
47,108,100
48,574,374
43,593,411
44,863,215
46,216,725
113,386,472
46,216,725
44,863,215
Inversion fija
Intereses durante la implementacion
Capital de trabajo
-127,096,255
-247,772
-41,998,098
-839,962
Valor residual
Credito
21,970,658
Amortizacion Credito
-3,170,176
-4,010,138
A
1
320,000,000
262,994,816
326,400,000
268,104,585
57,005,184
58,295,415
3,601,079
3,081,474
Utilidad Gravable
53,404,105
55,213,941
Menos Impuestos
17,623,355
18,220,601
Utilidad Neta
Ms Depreciacion
35,780,750
5,642,800
36,993,340
5,642,800
Utilidad Operacional
Menos Gastos Financieros
Ms Amortizacin de Diferidos
FLUJO NETO DE OPERACIN
1,814,031
1,814,031
43,237,582
44,450,172
-147,371,467
-4,010,138
43,237,582
-147,371,467
39,227,444
39,903,630
39,227,444
-147,371,467
-856,761
-873,896
-891,374
64,812,098
-3,689,780
-4,294,550
-4,998,444
-5,817,709
-4,546,541
-5,168,446
-5,889,818
58,994,389
332,928,000
273,316,549
339,586,560
278,632,752
346,378,291
284,055,279
59,611,451
60,953,808
62,323,012
2,476,705
1,772,811
953,546
57,134,747
59,180,997
61,369,466
18,854,466
19,529,729
20,251,924
38,280,280
5,642,800
39,651,268
5,642,800
41,117,542
5,642,800
1,814,031
1,814,031
1,814,031
45,737,112
47,108,100
48,574,374
-4,546,541
-5,168,446
-5,889,818
58,994,389
44,450,172
45,737,112
47,108,100
48,574,374
39,903,630
40,568,665
41,218,281
107,568,763
41,218,281
40,568,665
-21,970,658
IMPLEMENTACION
0
-51,028,000
-25,000,000
-247,772
41,998,098
-34,277,674
21,970,658
-12,307,016
-12,307,016
-839,962
-839,962
-839,962
-3,170,176
-4,010,138
320,000,000
320,000,000
-163,763,744
-94,731,072
(4,500,000)
-262,994,816
57,005,184
-3,601,079
53,404,105
17,623,355
35,780,750
5,642,800
1,814,031
43,237,582
-12,307,016
39,227,444
-856,761
-856,761
-873,896
-873,896
-891,374
-891,374
0
0
-856,761
-3,689,780
-873,896
-4,294,550
-891,374
-4,998,444
-4,546,541
-5,168,446
-5,889,818
62,456,383
326,400,000
326,400,000
332,928,000
332,928,000
339,586,560
339,586,560
346,378,291
346,378,291
-166,963,823
-96,550,762
(4,590,000)
-268,104,585
58,295,415
-3,081,474
55,213,941
18,220,601
36,993,340
5,642,800
1,814,031
44,450,172
-170,227,903
-98,406,845
(4,681,800)
-273,316,549
59,611,451
-2,476,705
57,134,747
18,854,466
38,280,280
5,642,800
1,814,031
45,737,112
-173,557,265
-100,300,051
(4,775,436)
-278,632,752
60,953,808
-1,772,811
59,180,997
19,529,729
39,651,268
5,642,800
1,814,031
47,108,100
-176,953,215
-102,231,120
(4,870,945)
-284,055,279
62,323,012
-953,546
61,369,466
20,251,924
41,117,542
5,642,800
1,814,031
48,574,374
39,903,630
40,568,665
41,218,281
111,030,757
-5,817,709
22,814,000
45,460,092
-25,247,772
-21,970,658
68,274,092
-11,885,614
33%
1
0.33
impuesto renta
-41,998,098
8,030,000
5,400,000
37,598,000
25,247,772
TOTAL ACTIVOS
PASIVO
Pasivo a Largo Plazo
Prestamos por Pagar
Total Pasivo a Largo Plazo
PATRIMONIO
Capital
TOTAL PATRIMONIO
TOTAL PASIVO MAS PATRIMONIO
21,970,658
12,307,016
-41,998,098
51,028,000
25,247,772
34,277,674
21,970,658
12,307,016
34,277,674
Ventas
Costo de Produccion
Utilidad Bruta en Ventas
Gastos de Administracion
Gastos de Ventas
TOTAL GASTOS OPERACIONALES
Utilidad Operacional
Gastos Financieros
Utilidad Antes de Impuestos
Provision para Impuestos
UTILIDAD NETA
94,731,072
4,500,000
TDA
E 2,010
320,000,000
163,763,744
156,236,256
99,231,072
57,005,184
3,601,079
53,404,105
-17,623,355
71,027,460
262,994,816
0
0
0
65
P = F / (1+i)
1
44,810,342
0.17
# DE AOS
1.17
38,334,824
2
45,657,998
1.17
1.37
33,415,448
AOS
3
46,522,607
1.6
29,127,934
1.02 Inflacion
1.15 Tasa de oportunidad
1.17 Tasa de interes corriente
0.17 Inters efectivo anual
4
47,404,508
5
114,025,347
-127,096,255
1.87
25,391,040
2.18
52,248,937
178,518,182
ortunidad
eres corriente
ctivo anual
44,810,342
45,657,998
46,522,607
47,404,508
114,025,347
178,518,182
51,421,928
F = P (1+i)
AOS
1
42,397,620
13.10%
# DE AOS
2
43,593,411
113.10%
1.13
37,485,636
1.28
34,077,495
FUENTE
VALOR
FINANCIADO
COSTO
ANTES IMPUESTOS
Deuda
21,970,658
16.390%
Aporte
Inversionista
12,307,016
TOTAL
34,277,674
16.89%
(1,146)(1,02)-1
io
ii
ic
CON FINANCIAMIENTO
AOS
3
4
44,863,215
46,216,725
5
113,386,472
1.45
31,007,062
1.64
28,241,828
1.85
61,260,182
COSTO
DESPUES IMPUESTOS
PARTICIPACION
FUENTE
PONDERACION
10.98%
0.6410
7.04%
16.89%
0.3590
6.06%
1.0
13.10%
13.10%
-169,342,125
192,072,203
42,397,620
43,593,411
44,863,215
46,216,725
113,386,472
-169,342,125
192,072,203
22,730,077
F = P (1+i)n
P= F / (1+i)
aos
F=
i=
n=
0
-12,307,016
14.60%
# DE AOS
1
39,227,444
114.60%
2
39,903,630
1
-12,307,016
1.15
34,229,881
1.31
30,383,876
Potencia =
CONCEPTO
AOS
0
Flujo de Fondos
del Inversionista
-12,307,016
39,227,444
39,903,630
V.P.N. ANUAL
-12,307,016
34,229,881
30,383,876
V.P.N. Para el
Inversionista
159,331,071
3
40,568,665
4
41,218,281
5
111,030,757
1.51
26,954,847
1.72
23,897,442
1.98
56,172,042
VERSIONISTA
AOS
3
40,568,665
41,218,281
111,030,757
26,954,847
23,897,442
56,172,042
12,307,016
171,638,088
159,331,071
171,638,088
NEGATIVO
F=
i=
n=
1
44,810,342
63%
# DE AOS
Potencia =
1.63
27,491,008
-55,053,036
1
44,810,342
62%
# DE AOS
1.62
27,660,705
-53,993,354
DIRERENCIA ENTRE
TASAS UTILIZADAS
63%
-55,053,036
62%
-53,993,354
1%
1,059,682
63
62
55,053,036
-53,993,354
1,059,682
RESENTATIVA
45,657,998
163.00%
46,522,607
47,404,508
2.66
17,184,688
4.33
10,742,398
7.06
6,715,359
45,657,998
162.00%
46,522,607
47,404,508
2.62
17,397,500
4.25
10,942,562
6.89
6,882,712
% DEL TOTAL
AJUSTE AL 1%
DE DIFERENCIA DE TASAS
TASAS UTILIZADAS
AJUSTADAS TIR
5195.24%
-51.9524
11.0476
-5095.24%
-50.9524
11.0476
100%
1.00
100
5
114,025,347
-127,096,255
11.51
9,909,766
72,043,218
5
114,025,347
11.16
10,219,422
73,102,900
44,810,342
45,657,998
46,522,607
47,404,508
114,025,347
31.02%
NEGATIVO
aos
F=
i=
n=
2
42,397,620
61%
43,593,411
161.00%
1.61
26,333,925
2.59
16,817,797
# DE AOS
Potencia =
-98,080,063
2
42,397,620
60%
43,593,411
160.00%
1.6
26,498,512
2.56
17,028,676
# DE AOS
-99,551,862
DIRERENCIA ENTRE
TASAS UTILIZADAS
% DEL TOTAL
DE DIFERENCIA DE TASAS
61%
-98,080,063
-6664%
60%
-99,551,862
6764%
1%
-1,471,799
100%
61
60
98,080,063
-99,551,862
-1,471,799
4
44,863,215
46,216,725
5
113,386,472
4.17
10,750,106
6.72
6,878,530
10.82
10,481,703
44,863,215
46,216,725
5
86,591,708
4.1
10,952,933
6.55
7,052,113
10.49
8,258,029
AJUSTE AL 1%
DIFERENCIA DE TASAS
TASAS UTILIZADAS
AJUSTADAS TIR
66.64
127.64
67.64
127.64
1.00
-169,342,125
42,397,620
43,593,411
44,863,215
46,216,725
113,386,472
17.69%
NEGATIVO
aos
F=
i=
n=
1
39,227,444
84%
2
39,903,630
184.00%
1.84
21,319,263
3.39
11,786,280
# DE AOS
Potencia =
36,171,325
1
39,227,444
83%
2
39,903,630
183.00%
1.83
21,435,762
3.35
11,915,444
# DE AOS
36,748,998
DIRERENCIA ENTRE
TASAS UTILIZADAS
% DEL TOTAL
DE DIFERENCIA DE TASA
84%
36,171,325
-6262%
83%
36,748,998
6362%
1%
577,673
100%
84
83
-36,171,325
36,748,998
577,673
3
40,568,665
6.23
6,512,343
3
40,568,665
6.13
6,619,687
41,218,281
5
111,030,757
11.46
3,595,991
21.09
5,264,464
41,218,281
5
111,030,757
11.22
3,675,238
20.52
5,409,883
-12,307,016
AJUSTE AL 1%
DIFERENCIA DE TASAS
TASAS UTILIZADAS
AJUSTADAS TIR
62.62
146.6156
63.62
146.6156
1.00
39,227,444
39,903,630
40,568,665
41,218,281
111,030,757
321.54%
AOS
CONCEPTO
Factor de Deflactacin
39,227,444
39,903,630
(1,02)2
37,359,471
36,193,769
1.05
1.1
37,359,471
75%
2
36,193,769
175.00%
1.75
21,348,269
3.06
11,818,374
(1,02)1
Valor Deflactado
aos
F=
i=
n=
# DE AOS
Potencia =
36,314,562
1
37,359,471
74%
2
36,193,769
174.00%
1.74
21,470,960
3.03
11,954,607
# DE AOS
-12,307,016
49,231,800
V.P.N. =
36,924,783
% DEL TOTAL
DIFERENCIA DE TASAS
75%
36,314,562
-5951%
74%
36,924,783
6051%
1%
610,222
100%
75
74
-36,314,562
36,924,783
610,222
AOS
3
40,568,665
(1,02)3
41,218,281
(1,02)4
111,030,757
(1,02)5
35,044,738
33,910,382
86,995,503
1.16
1.22
1.28
35,044,738
33,910,382
5
86,995,503
5.36
6,538,960
9.38
3,615,601
16.41
5,300,375
35,044,738
33,910,382
5
86,995,503
5.27
6,652,350
9.17
3,699,437
15.95
5,454,445
ONISTA
AJUSTE AL 1% DE
DIFERENCIA DE TASAS
TASAS UTILIZADAS
AJUSTADAS TIR
59.51
134.5104
60.51
134.5104
1.00
-12,307,016
37,359,471
36,193,769
35,044,738
33,910,382
86,995,503
301.4640%
VARIABLE
Capacidad instalada
Capacidad utilizada
Unidades
Precio UnitArio
Ingreso Total
Costo Total
Utilidad Operacional
Utilidad Neta
Unidades Punto de Equilibrio
Ingreso punto de Equilibrio
VPN sin financiamiento
VPN Con financiamiento
VPN para el inversionista
TIR sin financiamiento
TIR con financiamiento
TIR para el inversionista
Datos Deflactados
Tasa de Interes Credito
Inflacion
Monto credito
Tasa de Interes oportunidad
DATO ORIGINAL
10% DISMINUCION
CANTIDADES
13,200
3,168
4,320
3,168
40,000
8,000
320,000,000
262,994,816
57,005,184
30,947,936
50,949
305,693,487
51,421,928
22,730,077
159,331,071
0.31
0.18
3.21537
3.01464
16.39%
2.00%
21,970,658
14.60%
2,500
5,400
32,000,000
26,299,482
5,700,518
3,094,794
5,095
30,569,349
5,142,193
2,273,008
15,933,107
0
0
0.32154
0.30146
0.01639
0
2,197,066
0.01460
NSIBILIDAD
INCREMENTO 10%
EN MATERIA
PRIMA
DISMINUCION 10% EN
PRECIO UNITARIO
4,320
3,168
5,400
5,400
32,000,000
26,299,482
5,700,518
3,094,794
5,095
30,569,349
5,142,193
2,273,008
15,933,107
0
0
0.32154
0.30146
0.01639
0
2,197,066
0.01460
4,459.69
21,111.11
1,666.67
2,392.89
29,630.36
14,682.68
2,166.30
1,044.96
345.11
18,239.05
47,869.41
6,574.87
41,294.54
6,574.87
36,819,274