Professional Documents
Culture Documents
TUTOR:
INTEGRANTES:
POLITECNICO GRANCOLOMBIANO
2015
EZ
Se propone la creacin de una empresa procesadora de higuerilla la cual llamaremos OILS OF LIFE, ella contar
higuerilla y crema de higuerilla para heridas, a los cuales se proyectan las siguientes ve
ACEITE DE HIGUERILLA
AO 1
AOS 2, 3, 4, 5
CREMA DE HIGUERILLA
AO 1
AOS 2, 3, 4, 5
DEVALUACIN CONSIDERADA: 1%
INFLACIN PAS IMPORTADOR: 2% Anual
PRECIO DLAR: $2.000
INFLACIN COLOMBIA: 3% Anual
Todo se pagar y vender de contado
yectadas
yectadas
ectadas
ectadas
ortados:
PRESUPUESTO OILS OF
INVERSIN
Concepto
Construccin Planta
Equipo
Total
AO 0
400,000,000
450,000,000
850,000,000
Cantidad
Planta
Equipo
Total
1
1
13
14
15
16
17
18
19
20
Ao 1
20,000,000
45,000,000
65,000,000
2. Produccin
HIGUERILLA TONE.
1.0
1428.0
2857.0
ACEITE DE HIGUERIL
AO 0
Cantidad producida (Ton.)
Precio Por Ton.
Total
$ 450,000.00
CREMA DE HIGUERILL
AO 0
Cantidad producida (Ton.)
Precio Por Ton.
Total
$ 200,000.00
3. Costos
Costos Fijos
Alquiler Terreno
Costos Fijos
Total
AO 0
20,000,000
-
Insumos (HIGUERILL
AO 0
Cantidad (Ton.)
Cantidad (Ton.) Importada
Precio Por Ton. Importada en dolares
Relacin en pesos / devaluacin
total en pesos
Cantidad (Ton.)
Precio Por Ton.
Total
TOTAL INSUMOS
100
1,830
Transporte
AO 0
Cantidad (Ton.)
Precio Por Ton.
Total
Mano de Obra
AO 0
Cantidad (Ton.)
Precio Por Ton.
Total
Combustibles
AO 0
Cantidad (Ton.)
Precio Por Ton.
Total
Capital de trabajo
Inflacin Colombia
Inflacin EEUU
Tasa de Impuestos =
Devaluacin
3%
2%
33%
1%
INVERSIN
AO 1
AO 2
AO 3
AO 4
Valor Total
400,000,000
450,000,000
850,000,000
Valor de salvamento
20
10
Depreciacin
Acumulada
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
200,000,000
220,000,000
240,000,000
Valor Activo
400,000,000
380,000,000
360,000,000
340,000,000
320,000,000
300,000,000
280,000,000
260,000,000
240,000,000
220,000,000
200,000,000
180,000,000
160,000,000
135,000,000
135,000,000
20,000,000
20,000,000
20,000,000
20,000,000
20,000,000
20,000,000
20,000,000
20,000,000
260,000,000
280,000,000
300,000,000
320,000,000
340,000,000
360,000,000
380,000,000
400,000,000
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
-
Depreciacin
Acumulada
45,000,000
45,000,000
45,000,000
45,000,000
45,000,000
45,000,000
45,000,000
45,000,000
45,000,000
45,000,000
45,000,000
90,000,000
135,000,000
180,000,000
225,000,000
270,000,000
315,000,000
360,000,000
405,000,000
450,000,000
Valor Activo
450,000,000
405,000,000
360,000,000
315,000,000
270,000,000
225,000,000
180,000,000
135,000,000
90,000,000
45,000,000
-
Ao 3
20,000,000
45,000,000
65,000,000
Ao 4
20,000,000
45,000,000
65,000,000
20,000,000
45,000,000
65,000,000
2. Produccin
Aceite Ton.
0.7
1000.0
2000.0
Crena Ton.
0.3
428.0 AO 1
857.0 AO2,3,4,5
Ao 5
20,000,000
45,000,000
65,000,000
ACEITE DE HIGUERILLA
AO 1
1,000
463,500
463,500,000
AO 2
2,000
477,405
954,810,000
AO 3
2,000
491,727
983,454,300
AO 4
2,000
506,479
1,012,957,929
CREMA DE HIGUERILLA
AO 1
428
206,000
88,168,000
AO 2
AO 3
AO 4
857
212,180
181,838,260
857
218,545
187,293,408
857
225,102
192,912,210
AO 2
21,218,000
12,730,800
33,948,800
AO 3
21,854,540
13,112,724
34,967,264
AO 4
22,510,176
13,506,106
36,016,282
AO 2
AO 3
AO 4
3. Costos
AO 1
20,600,000
12,360,000
32,960,000
Insumos (HIGUERILLA)
AO 1
1,428
628
102
1,848
118,394,705
800
257,500
206,000,000
324,394,705
2,857
2,057
104
1,867
399,510,753
800
265,225
212,180,000
611,690,753
2,857
2,057
106
1,885
411,575,977
800
273,182
218,545,400
630,121,377
2,857
2,057
108
1,904
424,005,572
800
281,377
225,101,762
649,107,334
Transporte
AO 1
628
880
552,640
AO 2
2,057
906
1,864,465
AO 3
2,057
934
1,920,399
AO 4
2,057
962
1,978,011
Mano de Obra
AO 1
1,428
5,150
7,354,200
AO 2
AO 3
2,857
5,305
15,154,957
2,857
5,464
15,609,605
AO 2
2,857
2,440
6,971,280
AO 3
2,857
2,513
7,180,418
AO 4
2,857
5,628
16,077,893
Combustibles
AO 1
1,428
2,369
3,382,932
$184,322,238
Anual
Anual
AO 4
2,857
2,589
7,395,831
AO 5
Valor de Salvamento
Ao 5
300,000,000
225,000,000
525,000,000
AO 5
2,000
521,673
1,043,346,667
AO 5
857
231,855
198,699,576
AO 5
23,185,481
13,911,289
37,096,770
AO 5
2,857
2,057
110
1,923
436,810,540
800
289,819
231,854,815
668,665,355
AO 5
2,057
990
2,037,351
AO 5
2,857
5,796
16,560,230
AO 5
2,857
2,666
7,617,706
ES
ACTIVOS
ACTIVO CORRIENTE
CAJA
TOTAL AC CORRIENTE
ACTIVOS FIJOS
EDIFICIOS
EQUIPO
DEPRECIACIN
PASIVOS
IMPUESTOS
PATRIMONIO
CAPITAL
APORTES CAPITAL SOCIOS (EFECTIVO)
UTILIDAD X DISTRIBUIR
UTILIDAD DEL EJERCICIO
TOTAL PATRIMONIO
TOTAL PASIVO + TOTAL DE PATRIMONIO
Inversin
Ventas
Salidas de Efectivo
Costos Operacionales
Otros Ingresos
Depreciacin
Gastos financieros
Ingresos por prestamos recibidos
Impuestos por Utilidades en venta de activos
Utilidades grabables
impuestos
Utilidades netas
Dividendos pagados
Utilidades netas
Valor de Salvamento de Activos
Ingresos Por Salvamento de Activos
Depreciacin
Aportes capital socios (en efectivo)
Ingresos por prestamos recibidos
Dividendos pagados
Recuperacin capital de Trabajo
Impuestos
Abono a deuda
Flujo de Caja
Prestamo
Interes
Periodo aos
0
1
$400,000,000
29.50%
cuota
$162,661,872.21
2
3
4
5
$162,661,872.21
$162,661,872.21
$162,661,872.21
$162,661,872.21
$
$
INICIAL
AO 1
$184,322,238.40
$184,322,238.40
$204,683,889.39
$204,683,889.39
$ 400,000,000.00
$ 450,000,000.00
$ 0.00
$ 850,000,000.00
$ 1,034,322,238.40
$ 380,000,000.00
$ 405,000,000.00
$ 65,000,000.00
$ 785,000,000.00
$ 989,683,889.39
$
$
7,762.66
7,762.66
$400,000,000
0
$355,338,128
0
$400,000,000
$400,000,000
$355,338,128
$355,345,890
$634,322,238.40
$0.00
$0.00
$0.00
$634,322,238.40
$0.00
$0.00
$15,760.54
$634,322,238.40
$1,034,322,238.40
$634,337,998.94
$989,683,889.39
$ 0.00
$ 0.00
ESTADO DE RESULTADOS
AO 0
AO 1
850,000,000
551,668,000
-
368,644,477
65,000,000
118,000,000
23,523
7,763
15,761
-
65,000,000
36,864,448
7,763
44,661,872
20,361,651
184,322,238
(1,034,322,238)
EA
INTERES
$118,000,000.00
AMORTIZACIN
$44,661,872.21
SALDO
$400,000,000
$355,338,127.79
$104,824,747.70
$87,762,795.97
$65,667,568.48
$37,054,248.88
$57,837,124.51
$74,899,076.24
$96,994,303.73
$125,607,623.33
$297,501,003.29
$222,601,927.05
$125,607,623.33
$0.00
S OF LIFE
$
$
AO 2
AO 3
AO 4
$509,032,260.71
$509,032,260.71
$729,245,257.42
$729,245,257.42
$953,576,843.64
$953,576,843.64
$ 360,000,000.00
$ 360,000,000.00
$ 130,000,000.00
$ 720,000,000.00
$ 1,229,032,260.71
$ 340,000,000.00
$ 315,000,000.00
$ 195,000,000.00
$ 655,000,000.00
$ 1,384,245,257.42
$ 320,000,000.00
$ 270,000,000.00
$ 260,000,000.00
$ 590,000,000.00
$ 1,543,576,843.64
98,073,775.30 $
98,073,775.30 $
108,301,329.92 $
108,301,329.92 $
120,326,982.56
120,326,982.56
$297,501,003
0
$222,601,927.05
$125,607,623.33
$297,501,003
$395,574,779
$222,601,927
$330,903,257
$125,607,623
$245,934,606
$634,337,998.94
$0.00
$0.00
$199,119,483.18
$833,457,482.13
$0.00
0
$219,884,518.32
$1,053,342,000.45
$0.00
0
$244,300,237.31
$833,457,482.13
$1,229,032,260.71
$1,053,342,000.45
$1,384,245,257.42
$1,297,642,237.76
$1,543,576,843.64
$ 0.00
$ 0.00
$ 0.00
DOS
AO 2
AO 3
AO 4
1,136,648,260
1,170,747,708
1,205,870,139
669,630,254
689,799,064
710,575,351
65,000,000
104,824,748
###
297,193,258
98,073,775
199,119,483
-
65,000,000
87,762,796
###
328,185,848
108,301,330
219,884,518
###
65,000,000
65,667,568
###
364,627,220
120,326,983
244,300,237
-
199,119,483
219,884,518
244,300,237
65,000,000
36,864,448
98,073,775
57,837,125
304,348,371
65,000,000
###
36,864,448
108,301,330
74,899,076
220,212,997
65,000,000
36,864,448
120,326,983
96,994,304
224,331,586
acin)
AO 5
$1,180,656,819.76
$1,180,656,819.76
$ 300,000,000.00
$ 225,000,000.00
$ 325,000,000.00
$ 525,000,000.00
$ 1,705,656,819.76
$
$
134,644,812.06
134,644,812.06
$0.00
$0
$134,644,812
$1,297,642,237.76
$0.00
0
$273,369,769.94
$1,571,012,007.70
$1,705,656,819.76
$ 0.00
AO 5
1,242,046,243
731,977,412
65,000,000
37,054,249
###
408,014,582
134,644,812
273,369,770
-
273,369,770
135,000,000
65,000,000
36,864,448
134,644,812
125,607,623
227,079,976