Professional Documents
Culture Documents
CANTIDAD
1
1
1
1
1
2
1
1
1
5
2
1
COSTO UNITARIO
2,000,000
2,200,000
3,500,000
85,000
85,000
450,000
280,000
90,000
8,000,000
230,000
480,000
160,000
COSTO UNITARIO
250,000
20,000
7,000
5,000
15,000
45,000
Refrigerador industrial
Congelador industrial
Despulpadora industrial
PH metro
termometro
Cocina semi industrial 2 hornillas
Balanza electronica 50Kg
Balanza electronica 2Kg
Envasadora de liquidos
Estantes para almacenamiento
Mesa de trabajo acero inoxidable
Refractometro
Total
Platon
22,000
Total
REMUNERACIN
MENSUAL
850,000
850,000
850,000
_
REMUNERACIN
ANUAL
10,200,000
10,200,000
10,200,000
30,600,000
1 INTERESES CESANTIAS
53.875 TOTAL
A.
Uchuva
Azcar
pectina
Acido citrico
Benzoato de sodio
Subtotal Materiales Directos
B. MATERIALES INDIRECTOS
Envase - tapa 250gr
Etiqueta
Cajas (20 unidades)
UNIDAD DE
MEDIDA
CANTIDAD
Kilogramos
Kilogramos
Kilogramos
Kilogramos
Kilogramos
6,000
2,100
12
12
12
unidades
unidades
unidades
50,000
50,000
2500
MEDIDA
Kw_ hora
Cargo fijo
Cargo fijo
Mts3
Mts3
Cargo fijo
trimestral
Mensual
CANTIDAD
4,200
4200
12
500
360
12
4
12
VIDA UTIL
COSTO ACTIVO
10
10
10
10
2,000,000
2,200,000
3,500,000
85,000
termometro
10
85,000
10
10
10
10
10
10
10
450,000
280,000
90,000
8,000,000
230,000
480,000
160,000
VIDA UTIL
COSTO ACTIVO
10
2,420,000
2,420,000
REMUNERACIN
MENSUAL
2,400,000
950,000
400,000
1,200,000
700,000
5,650,000
REMUNERACIN
ANUAL
28,800,000
11,400,000
4,800,000
14,400,000
8,400,000
67,800,000
UNIDAD DE
MEDIDA
mensual
mensual
CANTIDAD
12
12
TOTAL
5,760,000
ACTIVO INTANGIBLE
11,010,000
TOTAL A AMORTIZAR
TOTAL AMORTIZACION ANUAL
16,770,000
Publicidad
Transporte
Vendedor (sueldo + rodamiento)
UNIDAD DE
MEDIDA
CANTIDAD
Mensual
Mensual
Mensual
12
12
12
TOTAL
Subtotal
COSTO FIJO
$ 47,085,750
$ 22,740,000
$ 2,275,000
$ 1,756,000
$ 1,756,000
Gastos de Administracin
Sueldos y prestaciones
Otros gastos
Pre operativos
Depreciacin
Subtotal
$ 101,741,250
$ 2,220,000
$ 3,354,000
$ 173,646
$ 107,488,896
Gastos de Ventas
Publicidad, promocin, transportes
Sueldos y prestaciones
Depreciacin
Subtotal
COSTO
VARIABLE
$ 14,021,400
$ 968,450
$ 14,989,850
$ 27,004,440
$ 180,000
$ 99,285,190
TOTAL
COSTOS TOTALES
$ 124,234,746
precio de venta
unidades a producir
Costo fijo
Costo variable total
Costo variable unitario
Qo (pto equilibrio) unidades
N0 17
$ 99,285,190
$ 223,519,936
6,000 Lo da el ejercicio
50,000 en el ao
124,234,746
99,285,190
1,986
30,948
$
$
$
COSTO FIJO
0
10,948
20,948
30,948
40,948
50,948
$
$
$
$
$
$
124,234,746
124,234,746
124,234,746
124,234,746
124,234,746
124,234,746
COSTO VARIABLE
0
$ 21,739,637
$ 41,596,675
$ 61,453,713
$ 81,310,751
$ 101,167,789
40%
4,000
1,600
2,400
35%
3,000
1,300
1,700
Aplicando la formula
Qo = Costos Fijos /Margen de Contribucin
Qo= 160.000.600/2055=
$ 77,859 Este valor se relaciona con los porcent
Linea A
Linea B
Linea C
TOTAL
$ 77,859
$ 77,859
$ 77,859
0.4
0.35
0.25
124,574,676
49,829,871
74,744,806
81,752,131
35,425,924
46,326,208
31,144
124,574,676
1,600
41%
27,251
81,752,131
1,300
27%
$ 340,426,809
Ingresos
Costos variables
Contribucin Marginal en Pesos
124,574,676
49,829,871
74,744,806
81,752,131
35,425,924
46,326,208
Contribucin Marginal en %
Total en Ingresos
Total de costos variables
Total de margen de contribucin
Total de Porcentaje
60%
57%
B
41%
27%
Ingresos
139,662,280
Hasta aqu ejemplo de punto de equilibrio en varios lneas
No 23
CONCEPTOS
Activos fijos y tangibles
Maquinaria y Equipo
Mobiliario y decoracin
Muebles y Equipo de Oficina
SUBTOTAL
91,653,372
$ 19,410,000
$ 2,420,000
$ 21,830,000
ACTIVOS DIFERIDOS
Adecuaciones ,obras fsicas
Gastos preoperativos
SUBTOTAL
TOTAL INVERSION FIJA
$ 11,010,000
$ 5,760,000
$ 16,770,000
$ 38,600,000
No 24 Costos Operacionales
CONCEPTO
AO
1
Gastos de produccin
Gastos Administrativos
Gastos de venta
$ 100,861,190
$ 107,488,896
$ 14,021,400
Total Costos
Operacionales
$ 222,371,486
$ 18,090,653
i
n
$ 0.0645 la inflacin
$ 1 un ao
$ 16,994,508
Diferencia
$ 1,096,146
AOS
0
CAPITAL DE TRABAJO
$ 18,090,653
$ 1,096,146
TOTAL INVERSION
$ 18,090,653
$ 1,096,146
AOS
0
CAPITAL DE TRABAJO
$ 18,090,653
$ 1,096,146
$ 18,090,653
$ 1,096,146
DETALLE
$ 18,090,653
$
$
$
$
$
$ 1,166,847
432,881
1,627,649 Diferencia
1,732,632
1,844,387
1,963,350
CAPITAL DE TRABAJO
$ 18,090,653
$ 1,166,847
$ 460,802
$ 18,090,653
$ 1,627,649
12,896,075
5,194,578
18,090,653
12,976,075
5,194,578
18,170,653
0.0
0.0
0
Capital de Trabajo
18,090,653
18,170,653
18,090,653
80,000
$ 18,090,653
0
-38,600,000
-18,090,653
1
-1,096,146
-21,123,832
-1,096,146
Activos fijos
Capital de trabajo
TOTAL VALOR RESIDUAL
300,000,000
Incremento en ve
inflacin de 0,064
PRESUPUESTO DE INGRESOS
319,350,000
Del cuadro 16
22,740,000
47,085,750
1,756,000
24,206,730
47,085,750
1,756,000
71,581,750
73,048,480
2,275,000
0
$ 27,004,440
2,421,738
0
Del cuadro No. 16
$ 28,746,226
29,279,440
31,167,964
100,861,190
104,216,444
1
101,741,250
2,220,000
_
173,646
3,354,000
2
101,741,250
2,220,000
_
173,646
3,354,000
TOTAL GASTOS DE
ADMINISTRACIN
107,488,896
107,488,896
1
1,680,000
720,000
2,400,000
2
1,680,000
720,000
2,400,000
1
100,861,190
107,488,896
2,400,000
210,750,086
2
104,216,444
107,488,896
2,400,000
214,105,340
0
-38,600,000
-18,090,653
1
-1,096,146
-56,690,653
-1,096,146
FUENTES
Pr
Pr
Pr
-19,410,000
_
-2,420,000
-21,830,000
Pr
Pr
Cr y Pr
-5,760,000
-11,010,000
-18,090,653
TOTAL INVERSIONES
-56,690,653
PERIODO
PAGO ANUAL
INTERESES
SOBRE SALDOS
0,2387
DATOS
I=
P=
N=
A=
25.15% EA
-20,000,000
5 AOS
7,459,820
TABLA DE AMORTIZA
CUOTA
SALDO INICIAL
1
2
3
4
20,000,000
17,570,180
14,529,261
10,723,550
5,960,703
4,725,223 Ao 1
$ 4,418,900 /(1+0,0645)^2
3,899,625 Ao 2
$ 3,654,109 /(1+0,0645)^3
1,413,967 Ao 3
$ 2,696,973 /(1+0,0645)^4
2,100,361 Ao 4
$ 1,499,117/(1+0,0645)^5
1,096,749 Ao 5
P= 2,429,820 /((1+0,0645)^1
2,282,593 Ao 1
P= 3,040,919 /(1+0,0645)^2
2,683,574 Ao 2
P= 3,805,711 /(1+0,0645)^3
3,154,996 Ao 3
P= 4,762,847 /(1+0,0645)^4
3,709,232 Ao 4
P= 5,960,703/(1+0,0645)^5
4,360,830 Ao 5
Intereses
Capital
4,725,223
3,899,625
2,282,593
2,683,574
1
300,000,000
222,371,486
2
319,350,000
236,714,447
Utilidad operacional
Menos impuestos
77,628,514
25,617,410
82,635,553
27,269,733
Utilidad Neta
Ms depreciacin
Ms Amortizacin de Diferidos
52,011,104
1,929,646
3,354,000
55,365,821
1,929,646
3,354,000
57,294,750
60,649,467
0
-56,690,653
-56,690,653
1
-1,096,146
57,294,750
56,198,605
0
-38,600,000
_
-18,090,653
-1,096,146
Valor residual
Flujo Neto de Inversin
-56,690,653
-1,096,146
1
300,000,000
222,371,486
2
319,350,000
236,714,447
Utilidad operacional
Menos Gastos Financieros
77,628,514
4,725,223
82,635,553
3,899,625
Utilidad Gravable
Menos impuestos
72,903,291
24,058,086
78,735,928
25,982,856
Utilidad Neta
Ms depreciacin
Ms Amortizacin de Diferidos
48,845,205
1,929,646
3,354,000
52,753,072
1,929,646
3,354,000
54,128,851
10,616,409
0
-56,690,653
1
-1,096,146
54,128,851
-21,123,832
53,032,705
Inversion fija
-38,600,000
_
-18,090,653
Valor residual
-1,096,146
se incluye el valor del credito
del cuadro 38
Crdito
20,000,000
Amortizacin Crdito
Flujo Neto de inversin
-2,282,593
-36,690,653
-3,378,738
1
300,000,000
222,371,486
2
319,350,000
236,714,447
Utilidad operacional
Menos gastos financieros
77,628,514
4,725,223
82,635,553
3,899,625
Utilidad Gravable
Menos impuestos
72,903,291
24,058,086
78,735,928
25,982,856
Utilidad Neta
Ms Depreciacin
Ms Amortizacin de Diferidos
48,845,205
1,929,646
3,354,000
52,753,072
1,929,646
3,354,000
54,128,851
58,036,718
0
-36,690,653
-36,690,653
1
-3,378,738
54,128,851
50,750,113
IMPLEMENTACION
0
-21,830,000
-5,760,000
-11,010,000
-18,090,653
-1,096,146
Inversin Total
-56,690,653
-1,096,146
20,000,000
Inversin Neta
Amortizacin crditos
Valor Residual
Capital de trabajo
Activos fijos
-36,690,653
-1,096,146
-2,282,593
-36,690,653
-3,378,738
300,000,000
300,000,000
100,861,190
107,488,896
14,021,400
222,371,486
77,628,514
4,725,223
72,903,291
-24,058,086
48,845,205
1,929,646
3,354,000
54,128,851
-36,690,653
50,750,113
NDUSTRIAL
COSTO TOTAL
1,920,000
780,000
1,320,000
680,000
920,000
584,000
516,000
540,000
3,750,000
11,010,000
UIPO DE PRODUCCIN
COSTO TOTAL
2,000,000
2,200,000
3,500,000
85,000
85,000
900,000
280,000
90,000
8,000,000
1,150,000
960,000
160,000
19,410,000
COSTO TOTAL
1,250,000
80,000
42,000
30,000
15,000
225,000
Vida til
Construcciones y edificaciones: 20 aos
Maquinaria y equipo: 10 aos
Vehculos: 5 aos
Equipo de computacin, herramientas: 5 aos
176,000
1,818,000
UIPOS DE ADMINISTRACIN
COSTO TOTAL
VIDA UTIL (aos)
650,000
10
300,000
10
150,000
10
350,000
10
480,000
10
280,000
10
210,000
10
2,420,000
LES
COSTO
600,000
1,100,000
1,700,000
900,000
560,000
400,000
500,000
5,760,000
OBRA
PRESTACIONES
SOCIALES
5,495,250
5,495,250
5,495,250
16,485,750
PRIMER AO
15,695,250
15,695,250
15,695,250
47,085,750
ao de operaciones)
COSTO UNITARIO
TOTAL AO
2,600
2880
60,000
15000
16000
15,600,000
6,048,000
720,000
180,000
192,000
22,740,000
800
30
310
40,000,000
1,500,000
775,000
0
0
2,275,000
25,015,000
rimer ao)
COSTO UNITARIO
686
69
40,000
690
1,417
60,000
45,000
1,800,000
TOTAL AO
2,881,200
288,120
480,000
345,000
510,120
720,000
180,000
21,600,000
27,004,440
1
200,000
220,000
350,000
8,500
200,000
220,000
350,000
8,500
DEPRECIACION ANUAL
2
3
200,000
200,000
220,000
220,000
350,000
350,000
8,500
8,500
5
200,000
220,000
350,000
8,500
8,500
8,500
8,500
8,500
8,500
45,000
28,000
9,000
800,000
23,000
48,000
16,000
1,756,001
45,000
28,000
9,000
800,000
23,000
48,000
16,000
1,756,001
45,000
28,000
9,000
800,000
23,000
48,000
16,000
1,756,001
45,000
28,000
9,000
800,000
23,000
48,000
16,000
1,756,001
45,000
28,000
9,000
800,000
23,000
48,000
16,000
1,756,001
1
242,000
173,646
242,000
242,000
5
242,000
242,000
L ADMINISTRATIVO
PRESTACIONES
SOCIALES
15,516,000
6,141,750
NA
7,758,000
4,525,500
AOS
1
44,316,000
17,541,750
4,800,000
22,158,000
12,925,500
33,941,250
101,741,250
COSTO UNITARIO
125,000
60,000
TOTAL AO 1
1,500,000
720,000
ISTRATIVOS
2,220,000
4
1,152,000
1,152,000
5
1,152,000
1,152,000
2,202,000
2,202,000
2,202,000
2,202,000
2,202,000
2,202,000
2,202,000
2,202,000
2,202,000
2,202,000
3,354,000
3,354,000
3,354,000
3,354,000
3,354,000
o de operaciones).
COSTO UNITARIO
$ 140,000
$ 60,000
$ 968,450
AO 1
$ 1,680,000
$ 720,000
$ 11,621,400
$ 14,021,400
quilibrio.
COSTO TOTAL
$
$
$
$
$
$
124,234,746
145,974,383
165,831,421
185,688,459
205,545,497
225,402,535
INGRESO TOTAL
$0
$ 65,688,459
$ 125,688,459
$ 185,688,459
$ 245,688,459
$ 305,688,459
C
25%
5,000
3,000
2,000
erado
to de equilibrio
C
97,323,966
58,394,380
38,929,586
303,650,774
143,650,174
160,000,600
$ 160,000,600
$0
TOTALES
19,465
97,323,966
3,000
32%
77,859
303,650,774
5,900
100%
47%
equilibrio en pesos.
C
TOTALES
97,323,966
58,394,380
38,929,586
303,650,774
40%
303,650,774
143,650,174
160,000,600
47%
unto de equilibrio.
C
TOTALES
32%
100%
109,111,157
340,426,809
gastos de produccin
materias primas
Mano de obra directa
Costos indirectos de fabricacin
Total
gastos adminiatrativ
22,740,000
47,085,750
31,035,440
100,861,190
Sueldos y prestaciones
Servicios varios
Depreciacin
Amort diferidos
Total
o trminos constantes
AOS
2
$ 1,096,146
$ 1,096,146
$
$ 1,096,146
$ 1,096,146
$ 1,096,146
$ 1,096,146
3
$ 1,096,146
$ 432,881
$ 26,229
$ 1,555,256
$
$
$
$
$ 1,322,225
4
$ 1,096,146
$ 432,881
$ 52,458
$ 1,581,485
4
$ 1,407,508
460,802
490,524
522,162
555,842
$ 1,242,109
$ 490,524
$ 1,322,225
$ 522,162
$ 1,407,508
$
555,842
$ 1,732,632
$ 1,844,387
$ 1,963,350
A CONTABLE
AOS
2
13,066,075
5,627,459
18,693,534
13,146,075
6,086,569
19,232,644
13,246,075
6,571,908
19,817,983
0.0
0.0
0.0
18,693,534
19,232,644
19,817,983
522,881
539,110
585,339
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
AOS
5
8,780,000
1,210,000
_
_
9,990,000
22,475,236
32,465,236
32,465,236
UESTO DE INGRESOS
319,350,000
319,350,000
319,350,000
24,206,730
47,085,750
1,756,000
24,206,730
47,085,750
1,756,000
24,206,730
47,085,750
1,756,000
24,206,730
47,085,750
1,756,000
73,048,480
73,048,480
73,048,480
73,048,480
Incremen
para este
2,421,738
0
$ 28,746,226
2,421,738
0
$ 28,746,226
2,421,738
0
$ 28,746,226
2,421,738
0
$ 28,746,226
31,167,964
31,167,964
31,167,964
31,167,964
104,216,444
104,216,444
104,216,444
104,216,444
5
101,741,250
2,220,000
_
173,646
3,354,000
o. 16
Del cuadro
107,488,896
107,488,896
107,488,896
4
1,680,000
720,000
2,400,000
5
1,680,000
720,000
2,400,000
5
104,216,444
107,488,896
2,400,000
214,105,340
E GASTOS DE VENTAS
TOTAL AO
3
1,680,000
720,000
2,400,000
5
-22,475,236
32,465,236
9,990,000
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
SALDOS A FINAL
DEL AO
Para este proyecto, el crdito es a travs de un banco mendiante la modalidad de crdito ordinario de
libre inversin a 5 aos con una tasa anual de 26.68%
ABONO CAPITAL
VALOR CUOTA
SALDO FINAL
5,030,000
4,418,900
3,654,109
2,696,973
2,429,820
3,040,919
3,805,711
4,762,847
7,459,820
7,459,820
7,459,820
7,459,820
17,570,180
14,529,261
10,723,550
5,960,703
1,499,117
5,960,703
7,459,820
2,429,820
3,040,919
3,805,711
4,762,847
5,960,703
s y amortizacin de capital
3
1,413,967
2,100,361
1,096,749
3,154,996
3,709,232
4,360,830
5
319,350,000
236,714,447
82,635,553
27,269,733
82,635,553
27,269,733
82,635,553
27,269,733
55,365,821
1,929,646
3,354,000
55,365,821
1,929,646
3,354,000
55,365,821
1,929,646
3,354,000
60,649,467
60,649,467
60,649,467
59,553,321
59,553,321
59,553,321
-1,096,146
-1,096,146
_
-1,096,146
-1,096,146
-1,096,146
-1,096,146
dro No. 38
a de Amortizacin de crdito
-22,475,236
-22,475,236
5
319,350,000
236,714,447
82,635,553
1,413,967
82,635,553
2,100,361
82,635,553
1,096,749
81,221,586
26,803,123
80,535,192
26,576,613
81,538,804
26,907,805
54,418,462
1,929,646
3,354,000
53,958,579
1,929,646
3,354,000
54,630,999
1,929,646
3,354,000
10,893,287
11,170,165
11,447,043
9,520,263
5
22,475,236
11,447,043
9,797,141
10,074,019
33,922,279
-1,096,146
-1,096,146
-1,096,146
22,475,236
Trminos constantes)
AOS
32,465,236
-2,683,574
-3,154,996
-3,709,232
-4,360,830
-3,779,720
-4,251,141
-4,805,377
50,579,643
3
319,350,000
236,714,447
4
319,350,000
236,714,447
5
319,350,000
236,714,447
82,635,553
3,154,996
82,635,553
2,100,361
82,635,553
1,096,749
79,480,557
26,228,584
80,535,192
26,576,613
81,538,804
26,907,805
53,251,973
1,929,646
3,354,000
53,958,579
1,929,646
3,354,000
54,630,999
1,929,646
3,354,000
58,535,619
59,242,225
59,914,645
3
-4,251,141
58,535,619
4
-4,805,377
59,242,225
5
50,579,643
59,914,645
54,284,478
54,436,847
110,494,288
OPERACIN (AOS)
2
3
(Trminos constantes)
AOS
minos constantes)
AOS
2
-3,779,720
58,036,718
54,256,998
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-1,096,146
-2,683,574
-1,096,146
-3,154,996
-1,096,146
-3,709,232
0
-4,360,830
_
22,475,236
32,465,236
-3,779,720
-4,251,141
-4,805,377
50,579,643
319,350,000
319,350,000
319,350,000
319,350,000
319,350,000
319,350,000
319,350,000
319,350,000
104,216,444
107,488,896
14,021,400
225,726,740
93,623,260
3,899,625
89,723,635
-29,608,800
60,114,835
1,929,646
3,354,000
65,398,481
104,216,444
107,488,896
14,021,400
225,726,740
93,623,260
1,413,967
92,209,293
-30,429,067
61,780,226
1,929,646
3,354,000
67,063,872
104,216,444
107,488,896
14,021,400
225,726,740
93,623,260
2,100,361
91,522,899
-30,202,557
61,320,343
1,929,646
3,354,000
66,603,989
104,216,444
107,488,896
14,021,400
225,726,740
93,623,260
1,096,749
92,526,511
-30,533,749
61,992,763
1,929,646
3,354,000
11,500,661
61,618,762
62,812,731
61,798,611
62,080,304
s
5 aos
VALOR
RESIDUAL
1,000,000
1,100,000
1,750,000
42,500
42,500
225,000
140,000
45,000
4,000,000
115,000
240,000
80,000
8,780,000
VALOR
RESIDUAL
1,210,000
868,230
el producto, ej.
distribucin,
guales a
le.
os
trativo.
s a la
res de
tos adminiatrativos
dos y prestaciones
vicios varios
ort diferidos
101,741,250
2,220,000
173,646
3,354,000
107,488,896
dito ordinario de
tabla 17
datos agrupados pe
N0 17
COSTO FIJO
0
10,948
20,948
30,948
40,948
50,948
PUNTO DE EQUILIBRIO
$
$
$
$
$
$
124,234,746
124,234,746
124,234,746
124,234,746
124,234,746
124,234,746
$0
$ 21,739,637
$ 41,596,675
$ 61,453,713
$ 81,310,751
$ 101,167,789
PE=Cf/(PV-CVU)
Precio venta
Costo variable
costo fijo
6,000
1,986
124,234,746
Punto de equilibrio
Punto de equilibrio en ventas
30,948.08
185,688,459
precio de venta
unidades a producir
Costo fijo
Costo variable total
Costo variable unitario
Qo (pto equilibrio)
COSTO VARIABLE
$
6,000
$
50,000
$ 124,234,746
$
99,285,190
$
1,986
$
30,948
Pu
$ 350,000,000
punto de equilibrio.
COSTO TOTAL INGRESO TOTAL
124,234,746
145,974,383
165,831,421
185,688,459
205,545,497
225,402,535
$ 300,000,000
$0
$ 65,688,459
$ 125,688,459
$ 185,688,459
$ 245,688,459
$ 305,688,459
$ 250,000,000
$ 200,000,000
$$
$
$
$
$
$
$
$ 150,000,000
$ 100,000,000
$ 50,000,000
$0
10,000
20,00
COSTO FIJO
Punto de equilibrio
6; $ 305,688,459
4; $ 185,688,459
00
20,000
COSTO FIJO
COSTO TOTAL
30,000
Cantidades
INGRESO TOTAL
40,000
50,000
60,000
6; $ 305,688,459
00
60,000
BALANCE GENERAL
TERMINOS CONSTANTES
ACTIVO
ACTIVO CORRIENTE
Caja
Bancos
Inventarios
TOTAL ACTIVO CORRIENTE
0
0
18,090,653
$
ACTIVOS FIJOS
Muebles y Enseres
Vehculos
Maquinaria y Equipo
Mobiliario y Decoracin
TOTAL ACTIVOS FIJOS
2,420,000
0
19,410,000
0
ACTIVOS DIFERIDOS
Adecuacin Fsica
Gastos Preoperativos
TOTAL ACTIVOS DIFERIDOS
11,010,000
5,760,000
18,090,653
21,830,000
16,770,000
TOTAL ACTIVOS
PASIVOS
PASIVOS A LARGO PLAZO
Prestamos por Pagar
TOTAL PASIVO A LARGO PLAZO
PATRIMONIO
Capital
TOTAL PATRIMONIO
20,000,000
20,000,000
36,690,653
36,690,653
ESTADO DE RESULTADOS
1 DE ENERO AL 31 DE DICIEMBRE
Ventas
Costos de Produccin
Utilidad Bruta en Ventas
Gastos de Administracin
Gastos de Ventas
TOTAL GASTOS OPERACIONALES
UTILIDAD OPERACIONAL
Gastos Financieros
UTILIDAD ANTES DE IMPUESTOS
Provisin para impuestos
UTILIDAD NETA
$
$
107,488,896
14,021,400
56,690,653
56,690,653
300,000,000
$
$
100,861,190
199,138,810
$
$
121,510,296
77,628,514
4,725,223
72,903,291
24,058,086
48,845,205
$
$