Professional Documents
Culture Documents
UNIDADES
24
2
12
24
MES
MESES
AO
ANEXO "R"
ROL DE PAGOS
EN DOLARES
BENEFICIOS SOCIALES
N
CARGO
CANT
S.B.S
XIII
XIV
VACACIONES
FONDO DE
RESERVA
APORTE
PATRONAL
TOTAL
BENEFICIOS
SOCIALES
TOTAL
MENSUAL
TOTAL ANUAL
DPTO. DE ADMINISTRACION
1 Gerente
100 28.33333
50
100
145.8
424.1333333
1,624.13
19,489.60
2 Secretaria
16.66666667
33.33333333
48.6
160.2666667
560.27
6,723.20
3 Auxiliar de servicios
14.16666667
28.33333333
41.31
140.4766667
480.48
5,765.72
1,200.00
31,978.52
DPTO. DE PRODUCCION
15.83333333
31.66666667
46.17
153.67
533.67
12,808.08
5 Obreros
15.83333333
31.66666667
46.17
153.67
533.67
44,828.28
57,636.36
14.16666667
28.33333333
41.31
140.4766667
480.48
7 Chofer
16.66666667
33.33333333
48.6
160.2666667
560.27
5,765.72
6,723.20
12,488.92
DPTO. DE VENTAS
8 Ingeniero civil
600
50 28.33333
25
50
72.9
226.2333333
826.23
9,914.80
9 Asistente
420
35 28.33333
17.5
35
51.03
166.8633333
586.86
7,042.36
SUBTOTAL VENTAS
16,957.16
TOTAL
16
119,060.96
ANEXO "A"
CUADRO DE INVERSIONES
En dlares
1. INVERSIN FIJA
Denominacin
A. Terrenos
Predio Urbano
B. Construcciones
Produccin
Ventas
Administracin
C. Maquinaria y Equipo
Maquinaria
Equipo
10% Instalacin de Maquinaria y Equipo
D. Otros Activos
Total de Muebles y Enseres
Total Equipo de Oficina
Total Equipo de Computo
Total Vehculos
Total Diferidos
E. Imprevistos (10% R.A)
Base de improviso (A+B+C+D)
TOTAL DE INVERSIN FIJA
2. CAPITAL DE TRABAJO
INVERSIN TOTAL
Subtotal
Total
6,000.00
6,000.00
24,000.00
8,400.00
9,600.00
6,000.00
9,992.95
4,500.00
4,584.50
908.45
34,992.99
2,438.93
2,385.00
2,805.00
24,000.00
3,364.06
7,498.59
74,985.94
82,484.53
53,968.10
136,452.63
ANEXO "A1"
TERRENOS Y CONSTRUCCIONES
EN DLARES
Cant
Unidad V/Unitario
Subtotales
Denominacin
A. Terrenos
Predio Urbano
400
m2
SUBTOTAL TERRENOS
B. Construcciones
Produccin
84
m2
Ventas
48
m2
Administracin
30
m2
SUBTOTAL CONSTRUCCIONES
TOTAL TERRENOS Y CONSTRUCCIONES
15
V/Total
6,000.00
6,000.00
6,000.00
24,000.00
100
200
200
8,400.00
9,600.00
6,000.00
24,000.00
30,000.00
ANEXO "A2"
MAQUINARIAS, EQUIPO E INSTALACIONES
EN DLARES
Denominacin
Cant
V/Unitario Subtotales
1. Maquinaria
Maquina de soldar
SUBTOTAL MAQUINARIA
2. Equipos
cortadora electrica
compresor 32 libras
Cortadora radial
Atornillador elctrico
Escaleras
Taladro manual
Extintores
Pernos Juego llaves
Juego dados
Subtotal Equipos
SUBTOTAL MAQUINARIA Y EQUIPOS
3. Instalacin de Maquinaria y Equipos
(10% R.A)
TOTAL DE MAQUINARIAS Y EQUIPOS
2,250.00
V/Total
4,500.00
4,500.00
4,500.00
4,584.50
1
1
1
1
4
1
6
7,840
3,890
500
580
80
750
89
20
25
0.15
0.25
500.00
580.00
80.00
750.00
356.00
20.00
150.00
1,176.00
972.50
4,584.50
9,084.50
908.45
10%
908.45
9,992.95
Denominacin
1. Muebles y Enseres
A. Dpto. de Administracin
ANEXO "A3"
OTROS ACTIVOS
EN DLARES
Cant
V/Unitario Subtotales
V/Total
1,030.00
150
150
1
1
6
1
1
1
120
280
25
25
300
5
120
280
150
25
300
5
1030
593.93
1
1
1
1
1
1
250
258.93
8
20
25
32
250
258.93
8
20
25
32
593.93
815
1
1
1
1
2
1
2
150
120
100
260
50
65
10
150
120
100
260
100
65
20
815
2,438.93
2,438.93
190
1
1
70
120
70
120
190
625
1
1
1
70
520
35
70
520
35
625
C. Dpto. de Produccin
Dispensador de Agua
Equipo de Seguridad
SUBTOTAL DPTO. DE PRODUCCIN
TOTAL EQUIPO DE OFICINA
3. Equipo de Computo
A. Dpto. de Administracin
Impresora HP multifuncin
Computadora de escritorio
UPS
SUBTOTAL DPTO. DE ADMINISTRACIN
B. Dpto. de Ventas
Computadora de escritorio
UPS
SUBTOTAL DPTO. DE VENTAS
C. Dpto. de Produccin
Computador de escritorio
UPS
SUBTOTAL DPTO. DE PRODUCCIN
TOTAL EQUIPO DE COMPUTO
4. Vehculos
C. Dpto. de Produccin
furgon
SUBTOTAL DPTO. PRODUCCIN
TOTAL VEHCULOS
5. Diferidos
Gatos de Constitucin
Patentes
Gastos de organizacin
Estudio de Factibilidad
TOTAL DIFERIDOS
TOTAL OTROS ACTIVOS
1,570.00
1
3
70
500
70
1500
1,570.00
2,385.00
2,385.00
925
1
1
3
100
600
75
100
600
225
925
940
1
1
865
75
865
75
940
940
1
1
865
75
865
75
940
2,805.00
2,805.00
24,000.00
1
1
1
1
24,000.00
320
480
380
2,184.06
24000
24,000.00
24,000.00
24,000.00
320
480
380
2184.06
3,364.06
34,992.99
3,364.06
34,992.99
TOTALES
30,000.00
9,992.95
32,808.93
2,438.93
2,385.00
2,805.00
24,000.00
1,180.00
320
480
380
2,184.06
72,801.88
ANEXO "B"
CAPITAL DE OPERACIONES
EN DLARES
RUBRO
V/ANUAL TIEMPO EN MESES
Mano de obra Directa
57,636.36
2
Materia Prima
143,278.80
2
Gastos Indirectos de produccin
36,609.09
2
Gastos de Administracin
45,887.53
2
Gastos de ventas
30,178.89
2
Gastos financieros
10,217.91
2
Total Capital de Operaciones
VALOR
9,606.06
23,879.80
6,101.52
7,647.92
5,029.82
1,702.99
53,968.10
ANEXO "C"
INGRESOS DEL PROYECTO
EN DLARES
DENOMINACIN
CANT
V/UNITARIO
Casas metlicas
24
16,000.00
TOTAL DE INGRESOS
V/TOTAL
384,000.00
384,000.00
ANEXO "D"
COSTOS DE PRODUCCIN
EN DLARES
RUBRO
Mano de Obra Directa
Materia Prima
Costo Indirecto de Produccin
TOTAL COSTOS DE PRODUCCIN
ANEXO "D1"
COSTO UNITARIO DE PRODUCCIN
EN DLARES
RUBRO
Mano de Obra Directa
Materia Prima
Costo Indirecto de Produccin
TOTAL COSTOS DE PRODUCCIN
UNIDADES PRODUCIDAS
VALOR UNITARIO
V/AO
57,636.36
143,278.80
36,609.09
237,524.25
V/AO
57,636.36
143,278.80
36,609.09
237,524.25
24
9896.84
ANEXO "D2"
MATERIA PRIMA O MATERIALES DIRECTOS
DENOMINACIN
UNIDADES 1 casa
AO 24
V/UNIT
Arena
Volquetada
1/3.
7.99999999
120
Piedra triturada
Volquetada
1/3,
7.99999999
200
Varillas 8 mm.
unidades
12
288
9.5
Varilla de 12 mm.
unidades
30
720
13
Alambre amarre
Libras
8
192
1.2
Bloque de 40X20X10
unidades
2,400.00
57600
0.43
Tubos de media para la luz
unidades
20
480
1.2
1 caja para brakres de 4 a 8
unidades
1
24
28
tubo de 3/4 PVC roscable
unidades
6
144
18
cable flexible N 12
rollos
3
72
52
cable flexible N 8
rollos
1
24
78
Focos
unidades
12
288
3.2
boquillas
unidades
12
288
1.2
toma corriente de 110
unidades
12
288
3.15
toma corriente de 220
unidades
3
72
4.2
interructor
unidades
6
144
4.1
timbre
unidades
1
24
12
ceramica
metros
63
1512
9.5
bondex
sacos
15
360
11.5
funda de empore
fundas
6
144
4.2
lana de acero
unidades
6
144
0.95
cemento blanco
sacos
4
96
18
caneca de cola
unidades
2
48
22
lijas 150
unidades
20
480
0.8
pintura
unidades
2
48
19
Gypsum
unidades
25
600
17
omega reforzado
unidades
28
672
17
cargadora estriada
unidades
17
408
14
angulo gypsum
unidades
17
408
6.5
clavo acerado
unidades
1
24
4.2
tornillo aguja
unidades
1
24
5.2
tornillo broca
unidades
1
24
6.5
romanel riplax
Libras
30
720
1.2
cinta malla flantac
unidades
1
24
6.5
guantes
unidades
10
240
2.2
Sierra
unidades
5
120
2.2
electrodos vaga 6011
unidades
1
24
52
super techo 6 tec 0,030 ml
unidades
28
672
22
vigas rectangulares ipr 15
unidades
9
216
48
V/TOTAL
959.999999
1600
2736
9360
230.4
24768
576
672
2592
3744
1872
921.6
345.6
907.2
302.4
590.4
288
14364
4140
604.8
136.8
1728
1056
384
912
10200
11424
5712
2652
100.8
124.8
156
864
156
528
264
1248
14784
10368
perfil tipo c
cemento gris
Equipo de seguridad industrial
Carburo
TOTAL
unidades
sacos
juegos
Tarros
8
20
0.04
0.13
192
480
1
3
24
23
8
500
50
4416
3840
500
150
143,278.80
ANEXO "D3"
MANO DE OBRA DIRECTA
EN DLARES
CARGO
Operador de soldadora
Obreros
TOTAL M. O. D.
CANT
2
7
9
S. B. S.
380
380
760
BENEFICIO VALOR
SOCIAL
MENSUAL
153.67
153.67
307.34
533.67
533.67
1,067.34
VALOR
ANUAL
12,808.08
44,828.28
57,636.36
ANEXO "D4"
COSTOS INDIRECTOS DE PRODUCCIN
EN DLARES
A. MATERIALES INDIRECTOS
DESCRIPCIN
CANTIDADV/UNITARIO V/TOTAL
Pintura
20
6.2
124
Sierras sanflex grano grueso
1,200
1.1
1320
SUBTOTAL MATERIALES INDIRECTOS
1,444.00
B. MANO DE OBRA INDIRECTA
CARGO
CANT
S.B.S.
Auxiliar de servicio1
Chofer
1
2 I.
SUBTOTAL M. O.
340
400
740
BENEFICI
OS
SOCIALE
S
140.476667
160.266667
300.743333
VALOR
MENSUAL
480.4766667
560.2666667
1040.743333
VALOR
ANUAL
5,765.72
6,723.20
12,488.92
C1. DEPRECIACIONES
DESCRIPCIN
Edificio
Maquinaria y Equipo
Muebles y Enseres
Equipo de oficina
Equipo de Computo
vehculos
SUBTOTAL DEPRECIACIONES
MONTO
8,400.00
9,992.95
815
1,570.00
940
24,000.00
MONTO
8,400.00
9,992.95
815
1,570.00
940
24,000.00
%
2
2
2
2
2
2
V. TOTAL
168
199.859
16.3
31.4
18.8
480
914.36
MONTO
8,400.00
9,992.95
815
%
4
4
4
V. TOTAL
336
399.718
32.6
%V. DEPRECIADO
5
420
10
999.295
10
81.5
10
157
33.33
313.302
20
4800
6,771.10
C3. SEGUROS
DESCRIPCIN
Edificio
Maquinaria y Equipo
Muebles y Enseres
Equipo de oficina
Equipo de Computo
vehculos
SUBTOTAL SEGUROS
1,570.00
940
24,000.00
4
4
4
62.8
37.6
960
1,828.72
C4. SUMINISTROS
DESCRIPCIN
Gas
Combustible
Aceite Lubricante
Aceite para Maquina
tiles de Oficina
tiles de Aseo
Bidones de Agua
SUBTOTAL SUMINISTROS
CANT
24
272
12
12
12
12
544
V/UNITARIO V/TOTAL
95
2,280.00
20
5,440.00
20
240.00
40
480.00
20
240.00
30
360.00
1.5
816.00
9,856.00
CANT
1
25
V/UNITARIO V. TOTAL
30
1,000.00
20
500
1,500.00
C5. OTROS
DESCRIPCIN
Cursos y seminarios
Uniformes
SUBTOTAL OTROS
V/UNITARIO V. TOTAL
1000
1,000.00
10
120.00
50
50.00
5
120.00
21.5
516.00
1,806.00
22,676.17
36,609.09
11,492.00
ANEXO "E"
GASTOS ADMINISTRATIVOS
EN DLARES
A. PERSONAL ADMINISTRATIVO
Cargo
Cant.
S.B.S.
B. SOC. V/Mensual
V/Anual
Gerente
1
1,200.00
424.13
1,624.13
19,489.60
Secretaria
1
400
160.27
560.27
6,723.20
Auxiliar de Servicio
1
340
140.48
480.48
5,765.72
2,664.88
Subtotal Per. Admin.
3
1,940.00
724.88
31,978.52
B.DEPRECIACIONES
Descripcin
Monto
%
V/ Deprec.
Edificio
6,000.00
5
300
Muebles y Enseres
1,030.00
10
103
Equipos de Oficina
190.00
10
19.00
Equipos de Cmputo
925.00
33.33
308.30
Subtotal Depreciaciones
730.30
C.REPARACIN Y MANTENIMIENTO
Descripcin
Monto
%
V/Total
Edificio
6,000.00
2
120.00
Muebles y Enseres
1,030.00
2
20.60
Equipos de Oficina
190.00
2
3.80
Equipos de Cmputo
925.00
2
18.50
Subtotal Reparacin y Mantenimiento
162.90
D. SEGUROS
Descripcin
Monto
%
V/Total
Edificio
6,000.00
4
240.00
Muebles y Enseres
1,030.00
4
41.20
Equipos de Oficina
190.00
4
7.60
Equipos de Cmputo
925.00
4
37.00
SUBTOTAL SEGUROS
325.80
E. SUMINISTROS
DESCRIPCIN
CANT V/UNITARIO V/ANUAL
tiles de aseo y Limpieza
12
30
360
tiles de oficina
12
50
600
Bidones de agua
300
1.5
450
Combustible
12
10
120
Lubricantes
12
20
240
SUBTOTAL SUMINISTROS
1770
F. CAPACITACIN
Cursos y Seminarios
1
2000
2000
SUBTOTAL CAPACITACIONES
2000
G. ASESORA JURDICA, CONTABLE Y FINANCIERA
Abogado
1
350
350
Auditor externo
1
1000
1000
SUBTOTAL ASESORA
H. AMORTIZACIONES
Descripcin
Gatos de Constitucin
Patentes
Gastos de organizacin
Estudio de Factibilidad
SUBTOTAL AMORTIZACIONES
I. GASTOS GENERALES
DESCRIPCIN
Energa elctrica
Internet
Agua Potable
Telefona
Frecuencia de radio
Impuestos Prediales
Suscripciones
Participacin en Ferias Internacionales
SUBTOTAL GASTOS GENERALES
TOTAL GASTOS ADMINISTRATIVOS
1350
Monto
320
480
380
2,184.06
%
20%
20%
20%
20%
V/Total
64
96
76
436.81
672.81
ANEXO "F"
GASTOS DE VENTAS
EN DLARES
A. PERSONAL DE VENTAS
Cargo
Cant.
Ingeniero civil
1
Asistente
1
SUBTOTAL PER. DE VENTAS
2
B.DEPRECIACIONES
Descripcin
Edificio
Muebles y Enseres
Equipos de Oficina
Equipos de Cmputo
Subtotal Depreciaciones
C.REPARACIN Y MANTENIMIENTO
Descripcin
Edificio
Muebles y Enseres
Equipos de Oficina
Equipos de Cmputo
Subtotal Reparacin y Mantenimiento
D. SEGUROS
Descripcin
Edificio
Muebles y Enseres
Equipos de Oficina
Equipos de Cmputo
SUBTOTAL SEGUROS
E. SUMINISTROS
Descripcin
tiles de aseo y Limpieza
tiles de oficina
Bidones de agua
Combustible
Aceites y Lubricantes
SUBTOTAL SUMINISTROS
F. CAPACITACIN
Cursos y Seminarios
SUBTOTAL CAPACITACIONES
G. GASTOS GENERALES
Descripcin
Energa elctrica
Internet
S.B.S.
600
420
1,020.00
BENEF
V/Mensual
SOCI
226.23
826.23
166.86
586.86
393.10
1,413.10
V/Anual
9,914.80
7,042.36
16,957.16
Monto
9,600.00
593.93
625
940
%
5
10
10
33.33
Monto
9,600.00
593.93
625
940
%
2
2
2
2
V/Total
192
11.88
12.5
18.8
235.18
Monto
9,600.00
593.93
625
940
%
4
4
4
4
V/Total
384
23.76
25
37.6
470.36
CANT
12
12
50
12
12
CANT
3,428.57
12
V/ Deprec.
480
59.393
62.5
313.302
915.20
V/UNITARIO V/ANUAL
18
216
90
1080
1.8
90
10
120
60
720
2226
600
1200
1200
V/UNITARIO V/ANUAL
0.14
480.00
30
360
Agua Potable
Telefona
Impuestos Prediales
Suscripciones
SUBTOTAL GASTOS GENERALES
H. PROGRAMAS ESPECIALIZADOS
Software contable
Software AutoCAD 2014
TOTAL PROGRAMAS ESPECIALIZADOS
I. PUBLICIDAD Y PROPAGANDA
Diseo de Pagina Web
Valla publicitaria
SUBTOTAL PUBLICIDAD Y PROPAGANDA
TOTAL GASTOS VENTAS
12
12
1
1
1
1
1
1
5
75
35
30
350
2,500.00
2,500.00
960
60
900
35
30
1,865.00
350
2500
2,850.00
2,500.00
960.00
3,460.00
30,178.89
ANEXO "G"
ESTADO DE SITUACIN INICIAL
EN DOLARES
ACTIVOS
Caja - Bancos (Efectivo)
Terrenos
Edificios
Maquinarias, Equipos e Instalac.
Muebles y Enseres
Equipos de Oficina
Equipos de Cmputo
Vehculos
Diferidos
TOTAL ACTIVOS
61,466.69
6,000.00
24,000.00
9,992.95
2,438.93
2,385.00
2,805.00
24,000.00
3,364.06
136,452.63
PASIVOS
Prstamo a la CFN
TOTAL PASIVO
PATRIMONIO
Capital Social
TOTAL PATRIMONIO
TOTAL PASIVO+PATRIMONIO
100,000.00
100,000.00
36,452.63
36,452.63
136,452.63
ANEXO "H"
ESTADO DE RESULTADOS
En dlares
Ventas Netas
Costos de Produccin
Materia Prima
Mano de Obra Directa
Costos Indirectos de Produccin
UTILIDAD BRUTA
Gastos Operacionales
Gastos Administrativos
Gastos de Ventas
GASTOS FINANCIEROS
INTERESES CFN
Utilidad Antes de Participacin Trabajadores
15% participacin trabajadores
Valor Antes del Impuesto a la Renta
22% Impuesto a la Renta
UTILIDAD NETA DEL EJERCICIO
384,000.00
237,524.25
143,278.80
57,636.36
36,609.09
146,475.75
76,066.43
45,887.53
30,178.89
10,217.91
10,217.91
60,191.41
9,028.71
51,162.70
11,255.79
344,093.10
39,906.90
ANEXO "J"
ESTADO DE SITUACIN FINAL
EN DLARES
ACTIVO
Caja
104,488.76
Terreno
Edificio
(-)Depreciacin de Edificio
Maquinaria y Equipos
(-)Depreciacin de Maquinaria y Equipos
Muebles y Enseres
(-)Depreciacin de Muebles y Enseres
Equipo de Oficina
(-)Depreciacin de Equipo de Oficina
Equipo de Cmputo
(-)Depreciacin de Equipo de Cmputo
Vehculo
(-)Depreciacin de Vehculo
Diferidos
(-)Depreciacin de Diferidos
TOTAL ACTIVO
PASIVO
Prstamo a la CFN
TOTAL PASIVO
PATRIMONIO
Capital Social
Utilidad Lquida del Ejercicio
TOTAL PATRIMONIO
TOTAL PASIVO+PATRIMONIO
6,000.00
24,000.00
-1,200.00
9,992.95
-999.295
2,438.93
-243.893
2,385.00
-238.50
2,805.00
-934.91
24,000.00
-4,800.00
3,364.06
-672.812
170,385.29
94,025.71
94,025.71
36,452.64
39,906.84
76,359.49
170,385.20
PONER FORMULA
ANEXO "I"
RATIOS (ITEM) FINANCIEROS
EN DLARES
RENTABILIDAD SOBRE VENTAS
UTILIDAD DEL EJERCICIO
X 100
VENTAS
39,906.90
X 100 =
10.39%
384,000.00
RENTABILIDAD SOBRE INVERSIN
UTILIDAD DEL EJERCICIO
X 100
INVERSIN TOTAL
39,906.90
X 100 =
29.25%
136,452.63
PERODO DE RECUPERACIN DEL CAPITAL
INVERSIN TOTAL
UTILIDAD DEL EJERCICIO
136,452.63
=
3.419273916
39,906.90
3.419273916
3
AOS
5.031353696
6
MESES
-29.05938911
-29
DAS
PONER FORMULA
RUBROS
ANEXO "K"
PUNTO DE EQUILIBRIO
EN DLARES
COSTOS
FIJOS
CF
Pe(y)=
1-
Producto
155,015.97
Pe(y)
y
Pe(x)=
57,636.36
36,609.09
45,887.53
30,178.89
Pe(x)=
Cantidad x Pe(x)
276,599.06
384,000.00
=
COSTOS
VARIABLES
143,278.80
COSTOS
TOTALES
143,278.80
57,636.36
11,300.00
1,770.00
2,226.00
10,217.91
168,792.71
36,609.09
45,887.53
30,178.89
10,217.91
323,808.59
Pe(y)=
276,599.06
Pe(x)=
72.03%
4788 x 61,99%
ANEXO "L"
NIVELACIN DEL PUNTO DE EQUILIBRIO EN (Y)
EN DLARES
Pe(y)
Pe(x)
=
=
276,599.06
72.03%
COSTO FIJO
COSTO VARIABLE
COSTO TOTAL
VENTAS(Y)
155,015.97
168,792.71
323,808.69
384,000.00
COSTO FIJO
COSTO VARIABLE
COSTO TOTAL
ingresos totales
155,015.97
121,583.09
276,599.06
276,599.06
ANEXO "N"
ESTADO DE RESULTADO PROYECTADO
EN DOLARES
DESCRIPCIN
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
Ventas Netas
384,000.00
403,200.00
423,360.00
444,528.00
444,528.00
444,528.00
444,528.00
444,528.00
444,528.00
444,528.00
Costos de Produccin
237,524.29
238,423.72
239,327.66
239,921.22
239,921.22
235,121.22
235,121.22
235,121.22
235,121.22
235,121.22
Materia Prima
143,278.80
143,995.19
144,715.17
145,438.75
145,438.75
145,438.75
145,438.75
145,438.75
145,438.75
145,438.75
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
36,609.13
36,792.17
36,976.13
36,846.11
36,846.11
32,046.11
32,046.11
32,046.11
32,046.11
32,046.11
UTILIDAD BRUTA
146,475.71
164,776.28
184,032.34
204,606.78
204,606.78
209,406.78
209,406.78
209,406.78
209,406.78
209,406.78
Gastos Operacionales
86,284.40
85,626.01
84,895.07
83,461.91
82,560.98
81,560.77
80,450.33
79,217.52
77,848.85
76,329.35
Gastos Administrativos
45,887.56
45,887.56
45,887.56
45,579.23
45,579.23
45,579.23
45,579.23
45,579.23
45,579.23
45,579.23
Gastos de Ventas
30,178.92
30,178.92
30,178.92
29,865.59
29,865.59
29,865.59
29,865.59
29,865.59
29,865.59
29,865.59
GASTOS FINANCIEROS
10,217.91
9,559.53
8,828.58
8,017.09
7,116.16
6,115.95
5,005.51
3,772.70
2,404.03
884.53
INTERESES CFN
10,217.91
9,559.53
8,828.58
8,017.09
7,116.16
6,115.95
5,005.51
3,772.70
2,404.03
884.53
60,191.31
79,150.26
99,137.27
121,144.87
122,045.80
127,846.01
128,956.45
130,189.26
131,557.93
133,077.43
9,028.70
11,872.54
14,870.59
18,171.73
18,306.87
19,176.90
19,343.47
19,528.39
19,733.69
19,961.62
51,162.62
67,277.72
84,266.68
102,973.14
103,738.93
108,669.11
109,612.98
110,660.87
111,824.24
113,115.82
11,255.78
14,801.10
18,538.67
22,654.09
22,822.56
23,907.20
24,114.86
24,345.39
24,601.33
24,885.48
39,906.84
52,476.62
65,728.01
80,319.05
80,916.37
84,761.91
85,498.13
86,315.48
87,222.91
88,230.34
ANEXO "O"
FLUJO DE CAJA PROYECTADO
EN DOLARES
DESCRIPCIN
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
Ventas Netas
384,000.00
403,200.00
423,360.00
444,528.00
444,528.00
444,528.00
444,528.00
444,528.00
444,528.00
444,528.00
Costos de Produccin
237,524.29
238,423.72
239,327.66
239,921.22
239,921.22
235,121.22
235,121.22
235,121.22
235,121.22
235,121.22
Materia Prima
143,278.80
143,995.19
144,715.17
145,438.75
145,438.75
145,438.75
145,438.75
145,438.75
145,438.75
145,438.75
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
57,636.36
36,609.13
36,792.17
36,976.13
36,846.11
36,846.11
32,046.11
32,046.11
32,046.11
32,046.11
32,046.11
UTILIDAD BRUTA
146,475.71
164,776.28
184,032.34
204,606.78
204,606.78
209,406.78
209,406.78
209,406.78
209,406.78
209,406.78
Gastos Operacionales
86,284.40
85,626.01
84,895.07
83,461.91
82,560.98
81,560.77
80,450.33
79,217.52
77,848.85
76,329.35
Gastos Administrativos
45,887.56
45,887.56
45,887.56
45,579.23
45,579.23
45,579.23
45,579.23
45,579.23
45,579.23
45,579.23
Gastos de Ventas
30,178.92
30,178.92
30,178.92
29,865.59
29,865.59
29,865.59
29,865.59
29,865.59
29,865.59
29,865.59
GASTOS FINANCIEROS
10,217.91
9,559.53
8,828.58
8,017.09
7,116.16
6,115.95
5,005.51
3,772.70
2,404.03
884.53
INTERESES CFN
10,217.91
9,559.53
8,828.58
8,017.09
7,116.16
6,115.95
5,005.51
3,772.70
2,404.03
884.53
60,191.31
79,150.26
99,137.27
121,144.87
122,045.80
127,846.01
128,956.45
130,189.26
131,557.93
133,077.43
9,028.70
11,872.54
14,870.59
18,171.73
18,306.87
19,176.90
19,343.47
19,528.39
19,733.69
19,961.62
51,162.62
67,277.72
84,266.68
102,973.14
103,738.93
108,669.11
109,612.98
110,660.87
111,824.24
113,115.82
11,255.78
14,801.10
18,538.67
22,654.09
22,822.56
23,907.20
24,114.86
24,345.39
24,601.33
24,885.48
39,906.84
52,476.62
65,728.01
80,319.05
80,916.37
84,761.91
85,498.13
86,315.48
87,222.91
88,230.34
61,466.71
104,488.76
159,422.21
226,876.10
307,174.54
387,169.37
464,536.71
541,529.84
618,107.51
694,223.94
8,416.69
8,416.69
8,416.69
7,481.69
7,481.69
2,681.69
2,681.69
2,681.69
2,681.69
2,681.69
672.81
672.81
672.81
672.81
672.81
5,974.29
6,632.67
7,363.62
8,175.11
9,076.04
10,076.25
11,186.69
12,419.50
13,788.17
15,307.67
104,488.76
159,422.21
226,876.10
307,174.54
387,169.37
464,536.71
541,529.84
618,107.51
694,223.94
769,828.29
(+) DEPRECIACIONES
(+) AMORTIZACIONES
- ABONO A PRESTAMO CFN
SALDO FINAL DE CAJA
ANEXO "P"
ESTADO DE SITUACIN FINAL
En dlares
ACTIVO
AO 1
AO 2
Caja
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
104,488.76
159,422.21
226,876.10
307,174.54
387,169.37
464,536.71
541,529.84
618,107.51
694,223.94
769,828.29
Terreno
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
Edificio
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
(-)Depre. de Edificio
-1,200.00
-2,400.00
-3,600.00
-4,800.00
-6,000.00
-7,200.00
-8,400.00
-9,600.00
-10,800.00
-12,000.00
Maquinaria y Equipos
9,992.95
9,992.95
9,992.95
9,992.95
9,992.95
9,992.95
9,992.95
9,992.95
9,992.95
9,992.95
-999.3
-1,998.59
-2,997.89
-3,997.18
-4,996.48
-5,995.77
-6,995.07
-7,994.36
-8,993.66
-9,992.95
2,438.93
2,438.93
2,438.93
2,438.93
2,438.93
2,438.93
2,438.93
2,438.93
2,438.93
2,438.93
-243.89
-487.79
-731.68
-975.57
-1,219.47
-1,463.36
-1,707.25
-1,951.14
-2,195.04
-2,438.93
2,385.00
2,385.00
2,385.00
2,385.00
2,385.00
2,385.00
2,385.00
2,385.00
2,385.00
2,385.00
-238.5
-477
-715.5
-954
-1,192.50
-1,431.00
-1,669.50
-1,908.00
-2,146.50
-2,385.00
2,805.00
2,805.00
2,805.00
2,805.00
2,805.00
2,805.00
2,805.00
2,805.00
2,805.00
2,805.00
-935
-1,870.00
-2,805.00
-2,805.00
-2,805.00
-2,805.00
-2,805.00
-2,805.00
-2,805.00
-2,805.00
Vehculo
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
(-)Depreciacin de Vehculo
-4,800.00
-9,600.00
-14,400.00
-19,200.00
-24,000.00
-24,000.00
-24,000.00
-24,000.00
-24,000.00
-24,000.00
3,364.06
3,364.06
3,364.06
3,364.06
3,364.06
3,364.06
3,364.06
3,364.06
3,364.06
3,364.06
-672.81
-1,345.62
-2,018.43
-2,691.25
-3,364.06
-3,364.06
-3,364.06
-3,364.06
-3,364.06
-3,364.06
170,385.20
216,229.15
274,593.54
346,737.48
418,577.81
493,263.47
567,574.91
641,470.89
714,905.63
787,828.29
Diferidos
(-)Depreciacin de Diferidos
TOTAL ACTIVO
PASIVO
Prstamo a la CFN
94,025.71
87,393.04
80,029.42
71,854.31
62,778.27
52,702.03
41,515.34
29,095.84
15,307.67
TOTAL PASIVO
94,025.71
87,393.04
80,029.42
71,854.31
62,778.27
52,702.03
41,515.34
29,095.84
15,307.67
PATRIMONIO
Capital Social
36,452.64
36,452.64
36,452.64
36,452.64
36,452.64
36,452.64
36,452.64
36,452.64
36,452.64
36,452.64
39,906.84
52,476.62
65,728.01
80,319.05
80,916.37
84,761.91
85,498.13
86,315.48
87,222.91
88,230.34
39,906.84
92,383.47
158,111.47
238,430.53
319,346.89
404,108.80
489,606.92
575,922.40
663,145.31
76,359.49
128,836.11
194,564.12
274,883.17
355,799.54
440,561.44
526,059.57
612,375.05
699,597.95
787,828.29
170,385.20
216,229.15
274,593.54
346,737.48
418,577.81
493,263.47
567,574.91
641,470.89
714,905.63
787,828.29
ANEXO "Q"
TABLA DE AMORTIZACIN
FORMULA (FRANCES)
CALCULO
C=
Meses
+
+
Saldo
0.024891
1.84463
1349.35
Intereses
Moneda
Dlares U.S.
Capital
100,000.00
Inters
10.50%
Perodos
meses
120
Tiempo
10
aos
K+Interes
Anual
anual
0.00875
K Pagado
Interes
100,000.00
875
100,875.00
1,349.35
99,525.65
474.35
99,525.65
870.85
100,396.50
1,349.35
99,047.15
478.50
99,047.15
866.66
99,913.81
1,349.35
98,564.46
482.69
98,564.46
862.44
99,426.90
1,349.35
98,077.55
486.91
98,077.55
858.18
98,935.73
1,349.35
97,586.38
491.17
97,586.38
853.88
98,440.26
1,349.35
97,090.91
495.47
97,090.91
849.55
97,940.46
1,349.35
96,591.11
499.80
96,591.11
845.17
97,436.28
1,349.35
96,086.93
504.18
96,086.93
840.76
96,927.69
1,349.35
95,578.34
508.59
10
95,578.34
836.31
96,414.65
1,349.35
95,065.30
513.04
11
95,065.30
831.82
95,897.12
1,349.35
94,547.77
517.53
12
94,547.77
827.29
95,375.06
1,349.35
94,025.71
522.06
13
94,025.71
822.72
94,848.44
1,349.35
93,499.09
526.62
14
93,499.09
818.12
94,317.21
1,349.35
92,967.86
531.23
15
92,967.86
813.47
93,781.32
1,349.35
92,431.97
535.88
16
92,431.97
808.78
93,240.75
1,349.35
91,891.40
540.57
17
91,891.40
804.05
92,695.45
1,349.35
91,346.10
545.30
18
91,346.10
799.28
92,145.38
1,349.35
90,796.03
550.07
19
90,796.03
794.47
91,590.50
1,349.35
90,241.15
554.88
20
90,241.15
789.61
91,030.76
1,349.35
89,681.41
559.74
21
89,681.41
784.71
90,466.12
1,349.35
89,116.77
564.64
22
89,116.77
779.77
89,896.54
1,349.35
88,547.19
569.58
23
88,547.19
774.79
89,321.98
1,349.35
87,972.63
574.56
24
87,972.63
769.76
88,742.39
1,349.35
87,393.04
579.59
Capi Pag
Cuota Fija
100,000.00
10,217.91
5,974.29
16,192.20
94,025.71
9,559.53
6,632.67
16,192.20
87,393.04
25
87,393.04
764.69
88,157.73
1,349.35
86,808.38
584.66
26
86,808.38
759.57
87,567.95
1,349.35
86,218.60
589.78
27
86,218.60
754.41
86,973.02
1,349.35
85,623.67
594.94
28
85,623.67
749.21
86,372.87
1,349.35
85,023.52
600.14
29
85,023.52
743.96
85,767.48
1,349.35
84,418.13
605.39
30
84,418.13
738.66
85,156.79
1,349.35
83,807.44
610.69
31
83,807.44
733.32
84,540.75
1,349.35
83,191.40
616.03
32
83,191.40
727.92
83,919.33
1,349.35
82,569.98
621.43
33
82,569.98
722.49
83,292.47
1,349.35
81,943.12
626.86
34
81,943.12
717.00
82,660.12
1,349.35
81,310.77
632.35
35
81,310.77
711.47
82,022.24
1,349.35
80,672.89
637.88
36
80,672.89
705.89
81,378.77
1,349.35
80,029.42
643.46
37
80,029.42
700.26
80,729.68
1,349.35
79,380.33
649.09
38
79,380.33
694.58
80,074.91
1,349.35
78,725.56
654.77
39
78,725.56
688.85
79,414.41
1,349.35
78,065.06
660.50
40
78,065.06
683.07
78,748.13
1,349.35
77,398.78
666.28
41
77,398.78
677.24
78,076.02
1,349.35
76,726.67
672.11
42
76,726.67
671.36
77,398.03
1,349.35
76,048.68
677.99
43
76,048.68
665.43
76,714.10
1,349.35
75,364.75
683.92
44
75,364.75
659.44
76,024.19
1,349.35
74,674.84
689.91
45
74,674.84
653.40
75,328.25
1,349.35
73,978.90
695.95
46
73,978.90
647.32
74,626.21
1,349.35
73,276.86
702.03
47
73,276.86
641.17
73,918.04
1,349.35
72,568.69
708.18
48
72,568.69
634.98
73,203.66
1,349.35
71,854.31
714.37
49
71,854.31
628.73
72,483.04
1,349.35
71,133.69
720.62
50
71,133.69
622.42
71,756.11
1,349.35
70,406.76
726.93
51
70,406.76
616.06
71,022.82
1,349.35
69,673.47
733.29
52
69,673.47
609.64
70,283.11
1,349.35
68,933.76
739.71
53
68,933.76
603.17
69,536.93
1,349.35
68,187.58
746.18
54
68,187.58
596.64
68,784.22
1,349.35
67,434.87
752.71
55
67,434.87
590.06
68,024.93
1,349.35
66,675.58
759.29
56
66,675.58
583.41
67,258.99
1,349.35
65,909.64
765.94
57
65,909.64
576.71
66,486.35
1,349.35
65,137.00
772.64
8,828.58
7,363.62
16,192.20
80,029.42
8,017.09
8,175.11
16,192.20
71,854.31
58
65,137.00
569.95
65,706.95
1,349.35
64,357.60
779.40
59
64,357.60
563.13
64,920.72
1,349.35
63,571.37
786.22
60
63,571.37
556.25
64,127.62
1,349.35
62,778.27
793.10
61
62,778.27
549.31
63,327.58
1,349.35
61,978.23
800.04
62
61,978.23
542.31
62,520.54
1,349.35
61,171.19
807.04
63
61,171.19
535.25
61,706.44
1,349.35
60,357.09
814.10
64
60,357.09
528.12
60,885.22
1,349.35
59,535.87
821.23
65
59,535.87
520.94
60,056.80
1,349.35
58,707.45
828.41
66
58,707.45
513.69
59,221.15
1,349.35
57,871.80
835.66
67
57,871.80
506.38
58,378.17
1,349.35
57,028.82
842.97
68
57,028.82
499.00
57,527.83
1,349.35
56,178.48
850.35
69
56,178.48
491.56
56,670.04
1,349.35
55,320.69
857.79
70
55,320.69
484.06
55,804.74
1,349.35
54,455.39
865.29
71
54,455.39
476.48
54,931.88
1,349.35
53,582.53
872.87
72
53,582.53
468.85
54,051.38
1,349.35
52,702.03
880.50
73
52,702.03
461.14
53,163.17
1,349.35
51,813.82
888.21
74
51,813.82
453.37
52,267.19
1,349.35
50,917.84
895.98
75
50,917.84
445.53
51,363.37
1,349.35
50,014.02
903.82
76
50,014.02
437.62
50,451.64
1,349.35
49,102.29
911.73
77
49,102.29
429.65
49,531.94
1,349.35
48,182.59
919.70
78
48,182.59
421.60
48,604.19
1,349.35
47,254.84
927.75
79
47,254.84
413.48
47,668.32
1,349.35
46,318.97
935.87
80
46,318.97
405.29
46,724.26
1,349.35
45,374.91
944.06
81
45,374.91
397.03
45,771.94
1,349.35
44,422.59
952.32
82
44,422.59
388.70
44,811.28
1,349.35
43,461.93
960.65
83
43,461.93
380.29
43,842.23
1,349.35
42,492.88
969.06
84
42,492.88
371.81
42,864.69
1,349.35
41,515.34
977.54
85
41,515.34
363.26
41,878.60
1,349.35
40,529.25
986.09
86
40,529.25
354.63
40,883.88
1,349.35
39,534.53
994.72
87
39,534.53
345.93
39,880.46
1,349.35
38,531.11
1,003.42
88
38,531.11
337.15
38,868.25
1,349.35
37,518.90
1,012.20
89
37,518.90
328.29
37,847.19
1,349.35
36,497.84
1,021.06
90
36,497.84
319.36
36,817.20
1,349.35
35,467.85
1,029.99
7,116.16
9,076.04
16,192.20
62,778.27
6,115.95
10,076.25
16,192.20
52,702.03
5,005.51
11,186.69
16,192.20
41,515.34
91
35,467.85
310.34
35,778.19
1,349.35
34,428.84
1,039.01
92
34,428.84
301.25
34,730.10
1,349.35
33,380.75
1,048.10
93
33,380.75
292.08
33,672.83
1,349.35
32,323.48
1,057.27
94
32,323.48
282.83
32,606.31
1,349.35
31,256.96
1,066.52
95
31,256.96
273.50
31,530.46
1,349.35
30,181.11
1,075.85
96
30,181.11
264.08
30,445.19
1,349.35
29,095.84
1,085.27
97
29,095.84
254.59
29,350.43
1,349.35
28,001.08
1,094.76
98
28,001.08
245.01
28,246.09
1,349.35
26,896.74
1,104.34
99
26,896.74
235.35
27,132.09
1,349.35
25,782.74
1,114.00
100
25,782.74
225.60
26,008.34
1,349.35
24,658.99
1,123.75
101
24,658.99
215.77
24,874.75
1,349.35
23,525.40
1,133.58
102
23,525.40
205.85
23,731.25
1,349.35
22,381.90
1,143.50
103
22,381.90
195.84
22,577.74
1,349.35
21,228.39
1,153.51
104
21,228.39
185.75
21,414.14
1,349.35
20,064.79
1,163.60
105
20,064.79
175.57
20,240.36
1,349.35
18,891.01
1,173.78
106
18,891.01
165.30
19,056.30
1,349.35
17,706.95
1,184.05
107
17,706.95
154.94
17,861.89
1,349.35
16,512.54
1,194.41
108
16,512.54
144.48
16,657.02
1,349.35
15,307.67
1,204.87
109
15,307.67
133.94
15,441.61
1,349.35
14,092.26
1,215.41
110
14,092.26
123.31
14,215.57
1,349.35
12,866.22
1,226.04
111
12,866.22
112.58
12,978.80
1,349.35
11,629.45
1,236.77
112
11,629.45
101.76
11,731.21
1,349.35
10,381.86
1,247.59
113
10,381.86
90.84
10,472.70
1,349.35
9,123.35
1,258.51
114
9,123.35
79.83
9,203.18
1,349.35
7,853.83
1,269.52
115
7,853.83
68.72
7,922.55
1,349.35
6,573.20
1,280.63
116
6,573.20
57.52
6,630.72
1,349.35
5,281.37
1,291.83
117
5,281.37
46.21
5,327.58
1,349.35
3,978.23
1,303.14
118
3,978.23
34.81
4,013.04
1,349.35
2,663.69
1,314.54
119
2,663.69
23.31
2,687.00
1,349.35
1,337.65
1,326.04
120
1,337.65
11.70
1,349.35
1,349.35
0.00
1,337.65
61,922.00
161,922.00
100,000.00
3,772.70
12,419.50
16,192.20
29,095.84
2,404.03
13,788.17
16,192.20
15,307.67
884.53
15,307.67
16,192.20
0.00
61,922.00
100,000.00
161,922.00
ANEXO "S"
VALOR ACTUAL NETO (VAN), TASA INTERNA DE RETORNO (TIR), RELACION DE COSTO Y BENEFICIO
AOS
INGRESOS
EGRESOS
BENEFICIOS
DEPRECIA
FLUJO DE
FONDOS
AMORTIZA
INGRESO
ACTUAL.
EGRESO
ACTUAL.
FLUJO NETO
ACTUAL.
ACTUALIZACION
136,452.64
-136,452.64
-136,452.64
136,452.64
-136,452.64
-136,452.64
384,000.00
344,093.16
39,906.84
8,416.69
672.81
48,996.34
347,511.31
303,170.73
44,340.58
44,340.58
403,200.00
350,723.38
52,476.62
8,416.69
672.81
61,566.12
330,214.37
279,792.70
50,421.67
50,421.67
423,360.00
357,631.99
65,728.01
8,416.69
672.81
74,817.51
313,778.36
258,326.46
55,451.90
55,451.90
444,528.00
364,208.95
80,319.05
7,481.69
672.81
88,473.55
298,160.43
238,818.14
59,342.30
59,342.30
444,528.00
363,611.63
80,916.37
7,481.69
672.81
89,070.86
269,828.45
215,762.44
54,066.00
54,066.00
444,528.00
359,766.09
84,761.91
2,681.69
87,443.59
244,188.64
196,154.02
48,034.62
48,034.62
444,528.00
359,029.87
85,498.13
2,681.69
88,179.81
220,985.19
177,148.96
43,836.23
43,836.23
444,528.00
444,527.00
2,681.69
447,208.69
199,986.60
-1,206.00
201,192.60
201,192.60
444,528.00
357,305.09
87,222.91
2,681.69
89,904.60
180,983.35
144,379.95
36,603.40
36,603.40
10
TOTAL
444,528.00
356,297.66
88,230.34
2,681.69
90,912.03
163,785.84
130,289.40
33,496.43
33,496.43
4,322,256.00
3,349,121.47
973,134.53
53,621.88
3,364.06
1,030,120.46
2,569,422.54
2,079,089.45
490,333.09
490,333.09
i=10,5%
10.50%
VAN
R B/C
TIR
490,333.09
1.24
0.526825
Tasa de Interes
Ingreso Actual.
C=S*(1+i)^-n
Egreso Actual.
C=S*(1+i)^-n
Flujo Actual.
C=S*(1+i)^-n
INGRESOS
EGRESOS
BENEFICIOS
DEPREC.
FLUJO DE
FONDOS
AMORTIZ.
INGRESO
ACTUALIZAD
O
EGRESO
ACTUAL.
136,452.64
-136,452.64
-136,452.64
136,452.64
-136,452.64
-136,452.64
384,000.00
344,093.16
39,906.84
8,416.69
672.81
48,996.34
251,502.30
219,411.95
32,090.34
32,090.34
403,200.00
350,723.38
52,476.62
8,416.69
672.81
61,566.12
172,958.53
146,548.85
26,409.69
26,409.69
423,360.00
357,631.99
65,728.01
8,416.69
672.81
74,817.51
118,943.86
97,923.73
21,020.13
21,020.13
444,528.00
364,208.95
80,319.05
7,481.69
672.81
88,473.55
81,797.88
65,517.81
16,280.08
16,280.08
444,528.00
363,611.63
80,916.37
7,481.69
672.81
89,070.86
53,573.84
42,839.16
10,734.69
10,734.69
444,528.00
359,766.09
84,761.91
2,681.69
87,443.59
35,088.40
28,186.12
6,902.28
6,902.28
444,528.00
359,029.87
85,498.13
2,681.69
88,179.81
22,981.28
18,422.55
4,558.73
4,558.73
444,528.00
444,527.00
2,681.69
447,208.69
15,051.68
-90.77
15,142.45
15,142.45
444,528.00
357,305.09
87,222.91
2,681.69
89,904.60
9,858.16
7,864.37
1,993.79
1,993.79
10
444,528.00
356,297.66
88,230.34
2,681.69
90,912.03
6,456.64
5,136.17
1,320.47
1,320.47
4,322,256.00
3,349,121.47
973,134.53
53,621.88
3,364.06
1,030,120.46
768,212.58
768,212.58
VAN
TIR
i=48,289
R B/C
COK
10.50%
TOTAL