Professional Documents
Culture Documents
"
/EAPP-2010
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A.- VENTAS:
Capacidad Instalada :
- Teorica :
- Efectiva :
Cu rva/Ap ren d izaje:
Ao 1:
Ao 2:
Ao 3:
Ao 4:
Ao 5:
Un id ad Med id as
Pro d u c.
Prin c.
Personas
Personas
Pro d u c. Prin c.
30 %
40 %
50 %
60 %
70 %
19,200
19,200
1
Precio Ex-Fab.
Precio Ex-Fab. Subprd.
1.00
700
0
Su b p ro d . Un id ad Med id as
0
0
0
Su b p ro d .
%
%
%
%
%
2
3
910
1,183
|
|
|
|
|
|
|
|
|
|
4
5
1,537
4
2,332,767
5
2,985,941 Bs./Und.de Prod. termin.
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B .- MATERIA PRIMA:
Precio Mat. Prima Nac.:
Precio CIF Mat. Prima Imp.
Porcent.(%)Mat. Prima Nac.
Porcent.(%)Mat. Prima Imp.
1.00
1.00
1
2
3
1,112,350
1,423,808
1,822,474
889,880 Bs./Und.de Prod. termin.
20.00 %
80.00 %
|
|
|
|
|
A o 2
658,775
204,150
726,825
A o 3
790,530
244,981
872,190
A o 4
948,636
293,977
1,046,628
A o 5
1,138,363
352,772
1,255,953
A o 1
A o 2
A o 3
A o 4
%
70.00 %
30.00 %
Co eficien te
In sm ./Pro d c.
0.4167
0.1042
0.2083
0.1042
0.0417
A o 1
50
A o 2
50
A o 3
50
ACTIVOS FIJOS
Monto Crdito:
Plazo:
Inters
Perio.de Grac.:
Int. diferidos:
Comisin Financ.
A o 4
50
A o 5
50
964,394
10
12.00
0
0
3.00
0
0
0
133,816
0
_____________
2,898,464
0.00%
0.00%
0.00%
1.81%
0.00%
______________
39.18%
5
5
0.00
0.00
-
5
5
5
0.00
0.09
0.00
____________
6
===========
0
5
12.00
0
0
3.00
(miles de Bs.)
(aos)
%
(aos)
(aos) de diferim. de int.
% no diferida
#################################### ############ ############## ########## ########### ########### ############### ########### ############## ############## ############# ############## ########### ############
_______________
Dep reciacio n
y/o am o rtiz.
_______________
0.00
7,500
159,407
22,355
0
0
0
26,763
0
_______________
(A o s)
###############
INVERSION INICIAL
CANTIDAD
NUEVO
COSTO
NUEVO
Bs.
CANTIDAD
USADO
COSTO
USADO
Bs.
Terreno
450000
TOTALES
Construccion
Pistas de Bowling
Mini Feria
Zona de Karaoke
Baos
450000
1
1
1
1
52300
40100
32200
25400
TOTALES
Maq. y Equipos
Maquinas GSX Pinsetter
Ultra Cosmic Light S & V System
TV Samsung LED 32"
Mesas para 4 Personas
Mesas para 3 Personas
Balls Return
Bolas
Zapatos
Maquina de Karaoke Unique-ele
Microfonos Sony Uhf Wifi
TV Samsung LED 32"
Bases para TV
Luces de Escenario
Refrigerador Pepsi-Co
Congelador Frigilux
Cocina Industrial de 4 Hornillas
Maquina de Cotufas 16 Onz.
Utensilios de Cocina
Licuadora Oster
Maquina Nescafe
150000
8
1
8
4
4
4
150
150
1
1
4
12
2
1
1
220500
63000
17000
10000
7000
12000
350
200
6003
1135
17000
1900
9580
10000
14000
1
2
1
20000
9500
2000
30000
355
451168
8
4
2
1
22500
6300
2400
1500
TOTALES
Intalacion y Montaje
8 Pistas de Bowling
Balls Return
Luces de Escenario
Maquina de Karaoke Unique-ele
Variados
25000
25000
12
900
1
1
250
400
29
TOTALES
Traslado
600
34250
600
TOTALES
Capital de Trabajo
TOTALES
Mat. de transport.
TOTALES
Equip. de Ofic.
Computadoras
Impresoras
Silla Ejecutiva
Silla Secretarial
4 Escritorios
Silla Cajero
3 Telefonos Siemens
Arturitos Archivadores
5
1
3
1
4
1
4
2
15000
2900
4200
2800
7200
5900
829
1250
21
40079
TOTALES
Puesta en Marcha
TOTALES
Otros Activos
TOTALES
0
0
Total Bs.
1800994
Esta hoja le ayuda a calcular los rubros que necesita incluir para comenzar su inversin
ya sea que usted los tenga o necesite adquirirlos,cunto cuestan y cundo los necesitar.
Lo cual puede ser valioso para cuando est calculando el flujo de caja
TOTAL
NUEVOS
Bs.
TOTAL
USADOS
Bs.
450000
0
0
0
0
0
0
0
450000
0
0
0
0
0
0
0
0
0
52300
40100
32200
25400
0
0
0
0
0
150000
0
0
0
0
0
0
0
0
0
0
1764000
63000
136000
40000
28000
48000
52500
30000
6003
1135
68000
22800
19160
10000
14000
0
20000
9500
4000
30000
0
2366098
0
0
0
0
0
0
0
0
180000
25200
4800
1500
25000
0
25000
0
10800
0
250
400
0
0
222950
600
0
600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
75000
2900
12600
2800
28800
5900
3316
2500
0
133816
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6195728
0
0
0
0
0
0
0
0
26200
PLAN DE INVERSIONES
(En Bolivares)
________________ __ _________________ _________________ _____________ __________________ _____________
RUBRO
Terreno
Construccion
Maq. y Equipos
Intalacion y Montaje
Puesta en Marcha
(1)
Traslado
Capital de Trabajo
Mat. de transport.
Equip. de Ofic.
Otros Activos
TOTAL
Participacion %
(2)
Aporte
Aporte
Otras
Inversion
Inversion
Propio
Crdito
Fuentes
Total
Ejecutada
___________ ___________ _________ ____________ _________
315,000
135,000
0
450,000
0
105,000
45,000
0
150,000
0
1,673,769
717,329
0
2,391,098
0
156,485
67,065
0
223,550
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
93,671
40,145
0
133,816
0
0
0
0
0
0
___________ ___________ _________ ____________ _________
2,343,925
70
1,004,539
30
0
0
3,348,464
100
0
0
CALCULOS DE:
PRECIO PROMEDIO PONDERADO
CANTIDAD DE PRODUCTO/SERVICIOS
PRECIOS DE VENTA
AOS /
PRODUCTOS
A
1
2
3
4
5
B
600.00
780.00
1014.00
1318.20
1713.66
1036.00
1346.80
1750.84
2276.09
2958.92
C
90.00
117.00
152.10
197.73
257.05
A
2880.00
3840.00
4800.00
5760.00
6720.00
TOTAL
B
C
2160.00 720.00 5760.00
2880.00 960.00 7680.00
3600.00 1200.00 9600.00
4320.00 1440.00 11520.00
5040.00 1680.00 13440.00
CAPACIDAD INSTALADA
PRODUCTOS
A
B
C
CANTIDAD
TIPOS
Pistas de Bowling
Bebidas y Comidas
Karaoke
40
30
10
TOTAL GENERAL
TOTAL
9600.00
7200.00
2400.00
19200.00 5760.00
480.00
A
2121500.00
2715520.00
3475865.60
4449107.97
5694858.20
1
2
3
4
5
B
C
A
117500.00 60298.90 2880.00
150400.00 77182.59 3840.00
192512.00 98793.72 4800.00
246415.36 126455.96 5760.00
315411.66 161863.63 6720.00
TOTAL
B
C
2160.00 720.00 5760.00
2880.00 960.00 7680.00
3600.00 1200.00 9600.00
4320.00 1440.00 11520.00
5040.00 1680.00 13440.00
Materiales Indirectos
Combustible
Electricidad
Repuestos - Mantenimiento
Otros Gastos de Fab.
SUPUESTOS FINANCIEROS
DIAS LABORALES
DIAS
SEMANAS
MESES
AREAS
PRECIO
5
4
12
% DE INCREMENTO
ANUAL
0.30
Unidad
Tributaria
(UT)
107.00 Bs.
COSTOS DE
MATERIA PRIMA
MANO DE OBRA
DIRECTA
MANO DE OBRA
INDIRECTA
PERSONAL
ADMINISTRATIVO
APORTE PROPIOS
APORTE POR
CREDITO
0.28
0.20
0.20
0.20
% DE INVERSIN
0.70
0.30
1.00
PROMEDIO
PONDERADO
699.75
909.68
1182.58
1537.35
1998.56
PROMEDIO
PONDERADO
1112349.86
1423807.82
1822474.01
2332766.74
2985941.43
Ocupacin
(EN BOLIVARES)
ASIGNACIONES
No.
DESCRIPCION
Sueldos y Salarios
Personal
Mes
Vacaciones
Ao
30 das
M
Calificada
2973.00
107028.00
8919.00
Semicalificada
2973.00
178380.00
14865.00
No Calificada
Sub-total
2973.00
71352.00
5946.00
10
8919.00
356760.00
29730.00
Obreros Comunes
2973.00
35676.00
2973.00
Capataces
0.00
0.00
0.00
Supervisores
0.00
0.00
0.00
Tecnicos
5946.00
71352.00
5946.00
Sub-total
8919.00
107028.00
8919.00
Obreros
0.00
0.00
0.00
Empleados
2973.00
71352.00
5946.00
Ejecutivos
8919.00
321084.00
26757.00
Sub-total
11892.00
392436.00
32703.00
17
29730.00
856224.00
71352.00
Ad
TOTAL
NQM/Oct 2013
ASIGNACIONES
Bono
vacacional
7 das
Utilidades
60 das
0,30 (%)
0,25% de 107
INCE
FAOV
0,03/trimes
0.03
2081.10
17838.00
17838.00
1189.20
7952.78
535.14
89.19
3468.50
29730.00
29730.00
1387.40
13254.63
535.14
89.19
1387.40
11892.00
11892.00
1090.10
5301.85
535.14
89.19
6937.00
59460.00
59460.00
3666.70
26509.25
1605.42
267.57
693.70
5946.00
5946.00
991.00
2650.93
535.14
89.19
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1387.40
11892.00
11892.00
1982.00
5301.85
1070.28
178.38
2081.10
17838.00
17838.00
2973.00
7952.78
1605.42
267.57
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1387.40
11892.00
11892.00
1090.10
5301.85
535.14
89.19
6243.30
53514.00
53514.00
3567.60
23858.33
1605.42
267.57
7630.70
65406.00
65406.00
4657.70
29160.18
2140.56
356.76
16648.80
142704.00
142704.00
11297.40
63622.20
891.90
S.S.O
P.F
Total Ao
2.50
738.68
743.25
164952.33
1013.11
743.25
273196.21
601.46
743.25
110830.39
2353.24
2229.75
548978.93
464.25
743.25
56708.45
0.00
0.00
0.00
0.00
0.00
0.00
928.49
1486.50
113416.90
1392.74
2229.75
170125.35
0.00
0.00
0.00
601.46
743.25
110830.39
2216.03
2229.75
494856.99
2817.49
2973.00
605687.38
6563.47
7432.50
1324791.67
26%
6
0.18
0.41
2.26
2.57
AOS
AOS
5,760 Personas
6
AOS
10,422 Personas
84%
4,030,560
TOTAL
IMPORTADO
NACIONAL
5,381,994,082
719,104
189,262
5,040
5,382,907,487
5,382,907,487
632,501
115,727
5,383,655,715
4,030,560
(5,379,625,155)
100%
(5,379,625,155)
4,305,595,265
0
159,407
1,076,398,816
719,104
29,855
5,040
1,077,152,816
1,077,152,816
632,501
115,727
1,077,901,044
4,305,754,672
4,305,754,672
0
0
4,305,754,672
(5,379,625,155)
(4,301,724,112)
-106727.70%
6 (Aos)
ESTRUCTURA DE COSTOS
INSTALACION
(En Miles de Bolvares)
AO 1
COSTO PRIMO
AO 3
AO 4
5,382,543,061
7,655,050,312
10,334,219,038 13,576,777,282
5,381,994,082
0
548,979
7,654,391,538
0
658,775
10,333,428,508 13,575,828,646
0
0
790,530
948,636
GASTOS DE FABRIC.
364,427
400,132
442,642
493,318
170,125
2,400
600
1,200
600
240
0
189,262
204,150
3,200
800
1,600
800
320
0
189,262
244,981
4,000
1,000
2,000
1,000
400
0
189,262
293,977
4,800
1,200
2,400
1,200
480
0
189,262
632,501
753,638
899,003
1,073,441
Personal Admon.
Amort. y depreciac.
Otros Gtos. Admon.
605,687
26,763
50
726,825
26,763
50
872,190
26,763
50
1,046,628
26,763
50
GASTOS FINANCIEROS
115,727
109,133
101,747
93,474
Intereses Foncrei
Intereses dif.
Interes Cap. Trab.
115,727
0
0
109,133
0
0
101,747
0
0
93,474
0
0
Materia Prima
Otros Mat. Directos
Mano Obra Directa
1.00
AO 2
5,383,655,715
19,200 cap. util. %
19,200
30%
1.00
5,760
1.00
700
0.0
0.000
1.00
20%
1.00
80%
1.00
70%
30%
7,656,313,215
40%
7,680
910
0.0
0.000
1.0000
1.00000
10,335,662,430 13,578,437,515
50%
9,600
1,183
0.0
0.000
60%
11,520
1,537
0.0
0.000
URA DE COSTOS
TALACION
s de Bolvares)
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
551,913
551,913
551,913
551,913
551,913
551,913
352,772
4,800
1,200
2,400
1,000
480
0
189,262
352,772
4,800
1,200
2,400
1,000
480
0
189,262
352,772
4,800
1,200
2,400
1,000
480
0
189,262
352,772
4,800
1,200
2,400
1,000
480
0
189,262
352,772
4,800
1,200
2,400
1,000
480
0
189,262
352,772
4,800
1,200
2,400
1,000
480
0
189,262
1,282,767
1,256,003
1,256,003
1,256,003
1,256,003
1,256,003
1,255,953
26,763
50
1,255,953
0
50
1,255,953
0
50
1,255,953
0
50
1,255,953
0
50
1,255,953
0
50
84,209
73,833
62,211
49,194
34,615
18,287
84,209
0
0
73,833
0
0
62,211
0
0
49,194
0
0
34,615
0
0
18,287
0
0
13,440
1,999
0.0
0.000
13,440
1,999
0.0
0.000
13,440
1,999
0.0
0.000
13,440
1,999
0.0
0.000
13,440
1,999
0.0
0.000
ESTADO DE GANANCIAS Y
INSTALACION
(En Miles de Bolivares)
AO 1
AO 2
AO 3
AO 4
AO 5
INGRESOS
VENTAS
1.00
4,030,560
6,986,304
11,352,744
17,710,281
26,860,592
COSTO PRIMO
GASTOS DE FABRIC.
GSTOS ADMON.Y VENTAS
GASTOS FINANCIEROS
5,382,543,061
364,427
632,501
115,727
7,655,050,312
400,132
753,638
109,133
10,334,219,038
442,642
899,003
101,747
13,576,777,282 ############
493,318
551,913
1,073,441
1,282,767
93,474
84,209
5,383,655,715
7,656,313,215
10,335,662,430
13,578,437,515 ############
(10,324,309,686)
(13,560,727,235) ############
EGRESOS
UTILIDAD BRUTA
(5,379,625,155) (7,649,326,911)
ISLR
#N/A
#N/A
#N/A
#N/A
#N/A
UTILIDAD NETA
#N/A
#N/A
#N/A
#N/A
#N/A
STALACION
de Bolivares)
AO 6
AO 7
AO 8
26,860,592
26,860,592
26,860,592
26,860,592
26,860,592
17,595,338,675 17,595,338,675
551,913
551,913
1,256,003
1,256,003
73,833
62,211
17,595,338,675
551,913
1,256,003
49,194
17,595,338,675
551,913
1,256,003
34,615
17,595,338,675
551,913
1,256,003
18,287
17,597,220,425 17,597,208,803
17,597,195,786
17,597,181,207
17,597,164,879
AO 9
AO 10
(17,570,320,615) (17,570,304,287)
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
CAPACIDAD DE PAGO
INSTALACION
(Miles de Bs.)
AO 1
AO 2
AO 3
AO 4
AO 5
FUENTES
4,030,560
216,025
6,986,304
216,025
11,352,744
216,025
17,710,281
216,025
26,860,592
216,025
TOTAL
4,246,585
7,202,329
11,568,769
17,926,305
27,076,617
USOS
5,383,655,715
#N/A
TOTAL
#N/A
#N/A
#N/A
#N/A
#N/A
Disponi. P/Amort.
Amort. Foncrei
Amort. Cap. Trab.
Disponible AO
#N/A
54,955
0
#N/A
#N/A
61,550
0
#N/A
#N/A
68,936
0
#N/A
#N/A
77,208
0
#N/A
#N/A
86,473
0
#N/A
APACIDAD DE PAGO
INSTALACION
(Miles de Bs.)
AO 6
AO 7
AO 8
AO 9
AO 10
AO 11
AO 12
26,860,592
189,262
26,860,592
189,262
26,860,592
189,262
26,860,592
189,262
26,860,592
189,262
26,860,592
166,907
26,860,592
166,907
27,049,854
27,049,854
27,049,854
27,049,854
27,049,854
27,027,499
27,027,499
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
96,850
0
#N/A
#N/A
108,472
0
#N/A
#N/A
121,488
0
#N/A
#N/A
136,067
0
#N/A
#N/A
152,395
0
#N/A
#N/A
#N/A
#N/A
0
0
#N/A
0
0
#N/A
AO 13
AO 14
AO 15
26,860,592
166,907
26,860,592
166,907
26,860,592
166,907
27,027,499
27,027,499
27,027,499
8,811,992,415
8,811,992,415
AO 0
AO 1
AO 2
AO 3
AO 4
TERRENO
450,000
CONSTRUCCIONES
150,000
MAQUINARIA Y EQUIPO
Import.CIF Planta
Nacional
2,524,914
2,391,098
133,816
0
0
0
0
0
0
0
0
0
0
0
0
ACTIVOS INTANGIBLES
223,550
CAPITAL DE TRABAJO
Efectivo(1 Mes)
Inv. de M.P.(1 Mes)
Inv.de P.T.(1 Mes)
Ctas por cobrar(15 Dias)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
COSTOS OPERATIVOS
Mat.Prima Nac.
Mat.Prima Imp.
M. o. calif.
M. o. no calif.
Comb.
Electricidad
Repues. p/Mant.
O. Gtos de Fab.
O. Gtos. Admon.
0
0
0
0
0
0
0
0
0
1,076,398,816
4,305,595,265
927,354
397,438
600
1,200
600
240
50
1,530,878,308
6,123,513,230
1,112,825
476,925
800
1,600
800
320
50
3,348,464
5,383,321,563
4,030,560
INSTAL.Y MONTAJE
TOTAL EGRESOS
INGRESOS
SALDO
-3,348,464
6,986,304
2,066,685,702 2,715,165,729
8,266,742,807 10,860,662,917
1,335,390
1,602,468
572,310
686,772
1,000
1,200
2,000
2,400
1,000
1,200
400
480
50
50
11,352,744
17,710,281
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
AO 11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
26,860,592
26,860,592
26,860,592
26,860,592
26,860,592
26,860,592
#NUM!
AO 12
AO 13
AO 14
AO 15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
26,860,592
26,860,592
26,860,592
AO 0
AO 1
AO 2
AO 3
AO 4
TERRENO
315,000
CONSTRUCCIONES
105,000
MAQUINARIA Y EQUIPO
Import.CIF Planta
Nacional
1,767,440
1,673,769
93,671
0
0
0
0
0
0
0
0
0
0
0
0
ACTIVOS INTANGIBLES
156,485
CAPITAL DE TRABAJO
Efectivo(1 Mes)
Inv. de M.P.(1 Mes)
Inv.de P.T.(1 Mes)
Ctas por cobrar(15 Dias)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
COSTOS OPERATIVOS
Materia Prima Nac.
Materia Prima Imp.
Mano obra calif.
Mano obra no calif.
Combustible
Electricidad
Repuestos p/Mantenim.
Otros Gastos de Fab.
Otros Gtos de Admon.
Gastos Financieros
ISLR
Amortizacin
0
0
0
0
0
0
0
0
0
0
0
0
1,076,398,816
4,305,595,265
927,354
397,438
600
1,200
600
240
50
115,727
#N/A
54,955
1,530,878,308
6,123,513,230
1,112,825
476,925
800
1,600
800
320
50
109,133
#N/A
61,550
#N/A
#N/A
4,030,560
6,986,304
#N/A
#N/A
INSTAL.Y MONTAJE
TOTAL EGRESOS
INGRESOS
SALDO
2,343,925
0
(2,343,925)
2,066,685,702 2,715,165,729
8,266,742,807 10,860,662,917
1,335,390
1,602,468
572,310
686,772
1,000
1,200
2,000
2,400
1,000
1,200
400
480
50
50
101,747
93,474
#N/A
#N/A
68,936
77,208
#N/A
11,352,744
#N/A
#N/A
17,710,281
#N/A
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
AO 11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TIR Inversionista:
#N/A
26,860,592
#N/A
#N/A
26,860,592
#N/A
#VALUE!
#N/A
26,860,592
#N/A
#N/A
26,860,592
#N/A
#N/A
26,860,592
#N/A
#N/A
26,860,592
#N/A
AO 12
AO 13
AO 14
AO 15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8,811,820,708
8,811,820,708
26,860,592
26,860,592
(8,784,960,116) (8,784,960,116)
#N/A
26,860,592
#N/A
AO 1
AO 2
Costos Fijos
Costos Variables
Ventas
C V / Ventas
1 - C V / Ventas
Pto. de Equilibrio.
(miles de Bs.)
Pto. de Eq.(en %)
1,109,655
5,382,546,061
4,030,560
1,335.43
(1,334.43)
Costos Total
5,383,655,715
(832)
(0)
897,300,182
0%
50%
50%
25%
-25%
120,467
448,499,507
448,619,974
224,309,987
(224,249,753)
AO 3
1,258,903
1,438,392
1,654,234
7,655,054,312 10,334,224,038 13,576,783,282
6,986,304
11,352,744
17,710,281
1,095.72
910.28
766.60
(1,094.72)
(909.28)
(765.60)
(1,150)
(0)
Costos Fijos
Costos Var. Medio
Costos Variab.
Costo Total
Ingresos
Volumen de Prod. N (Und.)
Apreciacion Esc.Vol.Produccion:
Cap. Utili.
(C)
(B)
(A)
(X)
(2,161)
(0)
1,276,087,267
142,138
637,865,961
638,008,099
319,004,050
(318,932,981)
1,722,658,480
168,158
861,119,042
861,287,200
430,643,600
(430,559,521)
2,263,136,617
199,404
1,131,319,054
1,131,518,458
565,759,229
(565,659,527)
PUNTO DE EQUILIBRIO
(En Miles de Bolivares)
0%
(D)
(1,582)
(0)
AO 4
1,438,392
916,424.19
0
1,438,392
0
0
2,400
0%
13%
1,438,392
916,424.19
2,199,418,059
2,200,856,451
2,183,220
2,400
13%
1,438,392
916,424.19
6,598,254,178
6,599,692,570
11,068,925
7,200
38%
PUNTO DE EQUILIBRIO =
PUNTO DE EQUILIBRIO (EN % / CAP. INSTAL.) =
PUNTO DE EQUILIBRIO
(En Miles de Bolivares)
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
AO 11
1,913,089
1,875,950
1,864,328
1,851,311
1,836,732
1,820,404
1,779,762
17,595,344,475 17,595,344,475 17,595,344,475 17,595,344,475 17,595,344,475 17,595,344,475 17,595,344,475
26,860,592
26,860,592
26,860,592
26,860,592
26,860,592
26,860,592
26,860,592
655.06
655.06
655.06
655.06
655.06
655.06
655.06
(654.06)
(654.06)
(654.06)
(654.06)
(654.06)
(654.06)
(654.06)
(2,925)
(0)
(2,868)
(0)
(2,850)
(0)
(2,830)
(0)
(2,808)
(0)
(2,783)
(0)
(2,721)
(0)
EQUILIBRIO =
P. INSTAL.) =
2,932,958,641
2,932,956,479
2,932,954,058
2,932,951,346
2,932,948,309
2,932,944,907
2,932,941,097
236,769
1,466,183,359
1,466,420,128
733,210,064
(733,091,680)
235,904
1,466,183,359
1,466,419,264
733,209,632
(733,091,680)
234,936
1,466,183,359
1,466,418,295
733,209,148
(733,091,680)
233,851
1,466,183,359
1,466,417,210
733,208,605
(733,091,680)
232,636
1,466,183,359
1,466,415,995
733,207,998
(733,091,680)
231,275
1,466,183,359
1,466,414,635
733,207,317
(733,091,680)
229,752
1,466,183,359
1,466,413,111
733,206,555
(733,091,680)
50%
63%
75%
88%
100%
1,438,392
1,438,392
1,438,392
1,438,392
1,438,392
916,424.19
916,424.19
916,424.19
916,424.19
916,424.19
8,797,672,238 10,997,090,297 13,196,508,356 15,395,926,416 17,595,344,475
8,799,110,629 10,998,528,689 13,197,946,748 15,397,364,807 17,596,782,867
19,186,137
23,982,672
28,779,206
33,575,740
38,372,275
9,600
12,000
14,400
16,800
19,200
50%
63%
(2) Personas
0%
75%
88%
100%
AO 12
AO 13
AO 14
AO 15
1,779,762
1,779,762
1,779,762
1,779,762
17,595,344,475 17,595,344,475 17,595,344,475 17,595,344,475
26,860,592
26,860,592
26,860,592
26,860,592
655.06
655.06
655.06
655.06
(654.06)
(654.06)
(654.06)
(654.06)
(2,721)
(0)
(2,721)
(0)
(2,721)
(0)
(2,721)
(0)
2,932,941,097
2,932,941,097
2,932,941,097
2,932,941,097
229,752
1,466,183,359
1,466,413,111
733,206,555
(733,091,680)
229,752
1,466,183,359
1,466,413,111
733,206,555
(733,091,680)
229,752
1,466,183,359
1,466,413,111
733,206,555
(733,091,680)
229,752
1,466,183,359
1,466,413,111
733,206,555
(733,091,680)
ANALISIS DE SENSIBILIDAD
CRITERIOS DE DECISION
Situacion Proyecto
- RENTABILIDAD
#N/A
- TIEMPO DE
RECUPERACION
DE LA INVERSION
#N/A
- TASA BENEFICIO-COSTO
Inflacion costos:
Decremento Ingresos:
28%
89.19%
Aos
15%
79.65%
1 Aos
1,984,091 (m. de Bs.)
1.82
1
1,810,629
1.98
- TIR Financiero
#NUM!
- TIR Inversionista
#VALUE!
50.04%
49.66%
#N/A
(63,664)
(30,491)
#NUM!
(0)
52.85%
153
#NUM!
51.93%
140
LIDAD
ecremento Ingresos:
Aos
(m. de Bs.)
2 Aos
1,223,838 (m. de Bs.)
1.55
#NUM!
41.10%
37.48%
(98,440)
199
15%
_____________
Inversion
Total
_____________
450,000
150,000
2,391,098
223,550
0
0
0
0
133,816
0
_____________ _____________
3,348,464
100
_____________
Inversion
Ejecutada
_____________
0
0
0
0
0
0
0
0
0
0
_____________
0
0
SERVICIO DE LA DEUDA
ACTIVOS FIJOS
(En miles de Bs.)
964,394
10
12
0
0
3
170,683
Monto Crdito:
Plazo:
Inters
Perio.de Grac.:
Int. diferidos:
Comisin Financ.
Anualidad:
Aos
1
2
3
4
5
6
7
8
9
10
0
0
0
0
0
Capital
964,394
909,439
847,889
778,954
701,745
615,272
518,422
409,951
288,462
152,395
0
0
0
0
0
TOTAL:
(miles de Bs.)
(aos)
%
(aos)
(aos) de diferim. de int.
% no diferida
(miles de Bs.)
Intereses
Amortizacion
FONCREI
Cuota
115,727
109,133
101,747
93,474
84,209
73,833
62,211
49,194
34,615
18,287
0
0
0
0
0
54,955
61,550
68,936
77,208
86,473
96,850
108,472
121,488
136,067
152,395
0
0
0
0
0
170,683
170,683
170,683
170,683
170,683
170,683
170,683
170,683
170,683
170,683
0
0
0
0
0
742,431
964,394
########
_________
Intereses
Diferidos
_________
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
_________
0
SERVICIO DE LA DEUDA
ACTIVOS CIRCULANTE
(En miles de Bs.)
0
5
12.00
0
0
3.00
0
Monto Crdito:
Plazo:
Inters
Perio.de Grac.:
Int. diferidos:
Comisin Financ.
Anualidad:
Aos
1
2
3
4
0
0
0
0
Capital
0
0
0
0
0
0
0
0
Intereses
_____________
0
0
0
0
0
0
0
0
(miles de Bs.)
(aos)
%
(aos)
(aos) de diferim. de int.
% no diferida
(miles de Bs.)
Amortizacion
____________
0
0
0
0
0
0
0
0
FONCREI
Cuota
0
0
0
0
0
0
0
0
_________
Intereses
Diferidos
_________
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL:
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
_________
0
Actual
3,000,000
2,500,000
2,000,000
1,500,000
Situacion del Proyecto ( X ) :
1,000,000
Inflacion de costos
Decremento de Ingresos
500,000
:
:
(500,000)
(1,000,000)
(1,500,000)
16
19
24
27
30
33
36
39
42
45
Pgina 48
48
51
54
TASA DE DESCUENTO
INVERSIONES AGROPECUARIAS
JOSMAR, C.A.
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
Series2
Inflacion de costos
500,000
Series5
Decremento de Ingresos
0
24
(500,000)
(1,000,000)
(1,500,000)
27
30
33
36
39
42
45
48
51
54
57
60
PTO.
PUNTO DE EQUILIBRIO
CAPA. UTILIZADA EN %.
20,000,000,000
18,000,000,000
16,000,000,000
14,000,000,000
12,000,000,000
Bs.
Costos Fijos
Costos Variab.
10,000,000,000
Costo Total
Ingresos
8,000,000,000
6,000,000,000
4,000,000,000
2,000,000,000
0
0%
13%
25%
38%
50%
Pgina 50
63%
75%
88%
100%
ACTIVO
Circulante
Fijo
Cargos diferidos
Otros activos
194,259
299,285
0
39,524
36.4%
56.1%
0.0%
7.4%
333,344
314,525
0
44,095
48.2%
45.5%
0.0%
6.4%
322,489
295,924
0
55,613
47.8%
43.9%
0.0%
8.3%
424,681
296,465
0
55,306
54.7%
38.2%
0.0%
7.1%
TOTAL ACTIVO
533,068
100.0%
691,964
100.0%
674,026
100.0%
776,452
100.0%
49,536
91,759
5,028
33.9%
62.7%
3.4%
59,655
161,684
170,902
15.2%
41.2%
43.6%
99,432
195,176
67,481
27.5%
53.9%
18.6%
93,663
366,682
70,812
25.9%
101.3%
19.6%
146,323
100.0%
392,241
100.0%
362,089
100.0%
531,157
146.7%
80,000
189,422
111,434
14,950
(9,061)
20.7%
49.0%
28.8%
3.9%
-2.3%
80,000
189,422
0
39,362
(9,061)
26.7%
63.2%
0.0%
13.1%
-3.0%
80,000
189,422
0
51,576
(9,061)
25.6%
60.7%
0.0%
16.5%
-2.9%
80,000
189,422
0
51,576
(75,703)
32.6%
77.2%
0.0%
21.0%
-30.9%
TOTAL PATRIM0NIO
386,745
100.0%
299,723
100.0%
311,937
100.0%
245,295
100.0%
533,068
INVENT. TOTAL
INVENT. PRODUCTOS TERMINADOS
CUENTAS/COBRAR
150,251
148,851
32,989
PASIVO
Circulante
Largo Plazo
Otros pasivos
TOTAL PASIVO
PATRIMONIO
Capital Social
Capital no pagado
Reserva Legal
Utilidad del Ejercicio
Supervit Acumulado
691,964
77.3%
76.6%
17.0%
114,050
112,650
142,296
674,026
34.2%
35.8%
42.7%
184,649
175,649
112,663
776,452
57.3%
54.5%
34.9%
183,817
174,817
201,047
43.3%
41.2%
47.3%
1
VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA
GASTOS ADMINISTRACION Y VENTAS
GASTOS FINANCIEROS
OTROS
UTILIDAD ANTES ISLR
4,030,560
5,382,543,061
100.00%
133543.31%
6,986,304
7,655,050,312
100.00%
109572.25%
(5,378,512,501)
-133443.31%
(7,648,064,008)
-109472.25%
632,501
115,727
364,427
(5,379,625,155)
15.69%
2.87%
9.04%
-133470.91%
(7,649,326,911)
0.00%
0.00%
10.79%
1.56%
5.73%
-109490.32%
OTROS INGRESOS
OTROS EGRESOS
ISLR
#N/A
#N/A
#N/A
#N/A
UTILIDAD NETA
#N/A
#N/A
#N/A
#N/A
E.P. Parraga
0
0
753,638
109,133
400,132
0
0
0.00%
0.00%
ANCIAS Y PERDIDAS
11,352,744
10,334,219,038
100.00%
91028.38%
(10,322,866,294)
-90928.38%
899,003
101,747
442,642
(10,324,309,686)
7.92%
0.90%
3.90%
-90941.09%
0
0
17,710,281
13,576,777,282
100.00%
76660.43%
(13,559,067,001) -76560.43%
1,073,441
93,474
493,318
6.06%
0.53%
2.79%
(13,560,727,235) -76569.80%
0.00%
0.00%
0
0
#N/A
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0.00%
0.00%
#N/A
#N/A
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Aos
3
3.92
0.89
5.59
3.68
3.24
1.39
4.53
2.57
0.13
0.24
0.38
0.20
0.54
1.31
0.32
0.63
1.16
0.38
1.49
2.17
0.09
0.17
0.27
0.73
1.60
144,723
0.09
0.23
0.57
0.43
1.47
273,689
0.15
0.29
0.54
0.46
1.71
223,057
0.12
0.47
0.68
0.32
2.06
331,018
3
0
#N/A
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7
0
#N/A
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4
0
#N/A
#N/A
4
0
#N/A
#N/A
INDICES FINANCIEROS:
DENOMINACION
Solvencia
INFORMACIN
Activo Circulante
Pasivo Circulante
Lquidez
Pasivo Circulante
AC inv.
PC
1:01
PT
AT
1:01
Pasivo Total
Capital Contable
Rentabilidad sobre
ventas
2:01
Activo Total
Pasivo Total
Endeudamiento Total
AC
PC
INDICE
ADECUADO
Activo Circulante
Inventarios
Respaldo de Activos
Leverage
DETERMINACIN
PT
CC
<50
Utilidad prdida
U P
x 100
Vn
Ventas netas
Rentabilidad sobre
capital
Utilidad prdida
Capital Contable
> 5%
= < 30
das
Pasivo largo
plazo
Capital
Capital de trabajo
U P
x 100
CC
Capitalizacin
> 8%
PL C
AF
=> 1
Activo fijo
Activo Circulante
Pasivo Circulante
AC PC
Nota: El ndice adecuado no es un parmetro rgido, sino una aproximacin a una situacin ideal, pues el rango del
mismo depender de algunos aspectos, tales como grupo industrial, tipo de empresa, rama industrial, producto, etc.
INTERPRETACIN
Por cada Bs. Que se
adeuda se dispone de X
suma para responder a
los acreedores.
Constituye una medida
ms
rgida
de
la
habilidad del empresario
para atender el pago de
sus
obligaciones
corrientes.
Conocer el margen de
garanta
que
los
acreedores
dan
indistintamente sobre el
activo total,
Participacin de la deuda
total con respecto al
patrimonio.
Nos
indica
s
las
utilidades obtenidas son
las
adecuadas
en
funcin
de
las
operaciones realizadas.
Mide la participacin de
los resultados de los
ejercicios frente al capital
de la empresa.
Nos indica el tiempo
medio que las cuentas
permanecen sin cobrar.
Este ndice nos indica la
proporcin en que el
activo fijo
ha sido
financiado por el pasivo
a largo plazo y el capital
lquido.
Es
la cantidad
de
recursos necesarios para
mantener un adecuado
nivel de operaciones.