Carne Rina Panama

DATOS PERSONALES
No.
1
2
3
4
5

Empleados
Gerente
Arquitecto
Ingeniero
Obrero
Obrero

REMUNERACION
Clave

Salario Bruto Mensual

A
A
A
A
A
Totales

DEDUCCIONES

Salario Bruto Quincenal

Seguro Social

Seguro
Educativo

Imp. S/R

1,400.00
1,000.00
950.00
600.00
600.00

700.00
500.00
475.00
300.00
300.00

136.50
97.50
92.63
58.50
58.50

17.50
12.50
11.88
7.50
7.50

83.08
23.08
15.58

4,550.00

2,275.00

443.63

56.88

121.73

Clculo de la Cuota Obrero Patronal de forma mensual

Salario Bruto

4,550.00

S.S. 12.25%
557.38

S. Educ. 1.50%
68.25

R. Prof. 2.10%
95.55

Total
721.18

Otras
Total de
Salario Neto
Deducciones Deducciones
Mensual

0.00

237.08
133.08
120.08
66.00
66.00

1,162.92
866.92
829.92
534.00
534.00

622.23

3,927.77

PROVISION DE VACACIONES, XIII MES Y PRIMA DE ANTIGEDAD

Carne Rina Panama

No.

Empleados

1
2
3
4
5

Gerente
Arquitecto
Ingeniero
Obrero
Obrero
Totales

Salarios
Mensual
1,400.00
1,000.00
950.00
600.00
600.00
4,550.00

Vacaciones
9.09%
127.26
90.90
86.36
54.54
54.54
413.60

XIII MES
8.334%
116.68
83.34
79.17
50.00
50.00
379.20

Prima de
Antigedad
1.92%
26.88
19.20
18.24
11.52
11.52
87.36

880.15

Servicios Basicos
Luz
Agua
Telefono e Internet
Combustible

Seguros
Multipoliza Comercial
Autos Comerciales
Colectivo de Vida
Total de seguros

Gasto Anual

103,585.88

Mensual
90.00
20.00
40.00
150.00
300.00

Anual
250.00
170.00
3,500.00
3,920.00

Publicidad
Periodico
Internet
Revistas
total

Mensual
20.83
14.17
291.67
326.67

Capital de Trabajo
103,585.88 Gasto anual
25,000.00 Aporte de socio
78,585.88 Prestamo a financiar

1er trimestre
450
450
900

Gastos Administrativos al M
Salario
Prestaciones laborales
Gastos de S.S., S.E. y R.P.
Servicios Basicos
Publicidad
Seguros
tiles y Papeleria de Oficina
Alquiler de local
Servicios de contabilidad
Total de gastos
Costos de venta
Compra de materia prima
Total de costos
Prestamo pagadero a 7 aos
Prestamo
Tasa de Interes
Interes
Total

Activos Fijos
Maquinaria y Equipo

5,400.00

1,080.00

2do trimestre
525.00
400.00

3er trimestre

925.00

total anual
525
1500
400
1250
925

Gastos Administrativos al Mes

s laborales
.S., S.E. y R.P.
sicos

eleria de Oficina
ocal
contabilidad
astos

Costos de venta
materia prima
tos

tamo pagadero a 7 aos

78,585.88
0.12
9,430.31
88,016.19

2750

mensual
125.00
104.17
229.17

Gastos anuales
4,550.00
880.15
721.18
300.00
475.00
326.67
45.83
800.00
150.00
8,248.82

350.00
350.00
Abonos e intereses
11,226.55
1,886.06
13,112.62

Tasa Unica
Imp. De Aviso de Operacin
Total de gastos anuales

300.00
100.00
400.00

Estimado a 10 aos

Descripcin

7%

6.50%

7%

7.00%

7%

Ao Cero
2016

Ao Cero 2017

Ao Cero
2018

Ao Cero
2019

Ao Cero
2020

INGRESOS

Ventas de carne rina

Otros Ingresos
Total de Ingresos

Compra de materia prima

Total de costos

150,000.00
0.00
150,000.00

159,750.00
0.00
159,750.00

170,932.50
0.00
170,932.50

4,200.00
4,200.00

4,473.00
4,473.00

4,786.11
4,786.11

54,600.00
4,963.14
4,550.36
1,048.32
6,688.50
819.00
1,146.60
1,080.00
9,600.00
3,920.00
13,112.62
550.00
3,600.00
1,800.00
5,700.00
250.00
100.00

58,149.00
5,285.74
4,846.14
1,116.46
7,123.25
872.24
1,221.13
1,150.20
10,224.00
4,174.80
13,112.62
585.75
3,834.00
1,917.00
6,070.50
300.00
100.00
0.00

58,670.43
5,333.14
4,889.59
1,126.47
7,187.13
880.06
1,232.08
1,160.51
10,315.68
4,212.24
13,112.62
591.00
3,868.38
1,934.19
6,124.94
300.00
100.00
0.00

182,897.78
0.00
182,897.78
COSTOS
5,121.14
5,121.14

195,700.62
0.00
195,700.62

5,479.62
5,479.62

GASTOS

Salarios
Vacaciones
Dcimo Tercer Mes
Prima de Antigedad
Seguro Social Patronal
Seguro Educativo Patronal
Riesgo Profesional
Depreciacion de Equipo
Alquiler y Manto del Local
Seguros
Interes + Mensualidad
tiles y Papeleria de Oficina
Servicios Basicos
Servicios de contabilidad
Publicidad
Tasa Unica
Imp. De Aviso de Operacin
Gasto de I.T.B.M.S.
Total de Gastos

113,528.54

62,777.36
5,706.46
5,231.87
1,205.33
7,690.23
941.66
1,318.32
1,241.75
11,037.78
4,507.09
13,112.62
632.37
4,139.17
2,069.58
6,553.68
300.00
100.00
0.00

67,171.78
6,105.91
5,598.10
1,289.70
8,228.54
1,007.58
1,410.61
1,328.67
11,810.42
4,822.59
13,112.62
676.64
4,428.91
2,214.45
7,012.44
300.00
100.00
0.00

120,082.83 121,038.45 128,565.26 136,618.95

Impuesto sobre la Renta

Ingreso Bruto

32,271.46
9,681.44
22,590.02

39,667.17
11,900.15
27,767.02

49,894.05
14,968.21
34,925.83

Saldo final

22,590.02

50,357.04

85,282.88 123,315.63 164,672.80

Ganancia Neta

54,332.51
16,299.75
38,032.76

59,081.67
17,724.50
41,357.17

Estimado a 10 aos

7.00%

7%

7.00%

7%

7.00%

Ao Cero
2021

Ao Cero
2022

Ao Cero
2023

Ao Cero
2024

Ao Cero
2025

209,399.66
0.00
209,399.66

224,057.64
0.00
224,057.64

239,741.67
0.00
239,741.67

256,523.59
0.00
256,523.59

274,480.24
0.00
274,480.24

5,863.19
5,863.19

6,273.61
6,273.61

6,712.77
6,712.77

7,182.66
7,182.66

7,685.45
7,685.45

71,873.80
6,533.33
5,989.96
1,379.98
8,804.54
1,078.11
1,509.35
1,421.68
12,637.15
5,160.17
13,112.62
724.00
4,738.93
2,369.47
7,503.31
300.00
100.00
0.00

76,904.97
6,990.66
6,409.26
1,476.58
9,420.86
1,153.57
1,615.00
1,521.20
13,521.75
5,521.38
13,112.62
774.68
5,070.66
2,535.33
8,028.54
300.00
100.00
0.00

82,288.31
7,480.01
6,857.91
1,579.94
10,080.32
1,234.32
1,728.05
1,627.68
14,468.27
5,907.88
0.00
828.91
5,425.60
2,712.80
8,590.54
300.00
100.00
0.00

88,048.50
8,003.61
7,337.96
1,690.53
10,785.94
1,320.73
1,849.02
1,741.62
15,481.05
6,321.43
0.00
886.94
5,805.40
2,902.70
9,191.88
300.00
100.00
0.00

94,211.89
8,563.86
7,851.62
1,808.87
11,540.96
1,413.18
1,978.45
1,863.53
16,564.73
6,763.93
0.00
949.02
6,211.77
3,105.89
9,835.31
300.00
100.00
0.00

INGRESOS

COSTOS

GASTOS

145,236.39
64,163.27
19,248.98
44,914.29
209,587.09

###
69,600.58
20,880.17
48,720.41
###

###
88,531.12
26,559.34
61,971.79
###

###
94,756.30
28,426.89
66,329.41
###

###
101,417.24
30,425.17
70,992.07
###

Paisajimo Ekena
CALCULO DEL VALOR ACTUAL (VAN)

AO
1
2
3
4
5
6

FLUJO
FACTO AL 8%
22,590.02
0.9259
27,767.02
0.8573
34,925.83
0.7938
38,032.76
0.7350
41,357.17
0.6806
44,914.29
0.6302
Sumatoria del Valor Presente
Inversin Inicial
Valor Actual Neto

VALOR PRESENTE
20,916.10
23,804.67
27,724.13
27,954.08
28,147.69
28,304.99
156,851.65
-55,000.00
101,851.65

CALCULO DE LA TASA INTERNA DE RETORNO (TIR)

AO
1
2
3
4
5
6

FLUJO
FACTO AL 8%
22,590.02
0.9259
27,767.02
0.8573
34,925.83
0.7938
38,032.76
0.7350
41,357.17
0.6806
44,914.29
0.6302
Sumatoria del Valor Presente
Inversin Inicial
Valor Actual Neto

Frmula para el clculo exacto de la TIR:

VALOR PRESENTE
20,916.10
23,804.67
27,724.13
27,954.08
28,147.69
28,304.99
156,851.65
-55,000.00
101,851.65

55,000-204,513.36
65,873.56-204,513.36
-149,513.36
-138,639.80

Perodo de Recuperacin

-55,000.00
-32,409.98
-4,642.96

X-8
50 - 8

X-8

TIR

53%

2.7184247273

53.27

149,513.36
55,000.00

VALOR PRESENTE
13,944.76
10,578.79
8,214.66
5,520.93
3,707.05
2,485.18
44,451.38
-55,000.00
-10,548.62

42

1.078 (42) + 8

Razn Beneficio / Costo

FACTOR AL 50%
0.6667
0.4444
0.2963
0.1975
0.1317
0.0878

ms
ms
entre

22,590.02
27,767.02
34,925.83

-32,409.98
-4,642.96
-0.13

-0.13
Perodo de Recuperacin

2 aos con 8 meses y 12 das

por

12 meses

-1.5952509937