EVALUACIN FINANCIERA DE PROYECTOS DE INVERSIN Y RENTA FIJA.

CANTIDAD
1
5
2
4
1
10
1
1
2
2
1
2
1

PRESUPUESTO DE PROPIEDAD, PLANTA Y EQUIPO.

CDIGO
1520
1520
1520
1520
1520
TOTAL

CANTIDAD
1
5
2
4
1

ITEM - DESCRIPCIN
Local de 50 mts2 con s.p
Mquinas de Coser
Filetiadoras Industriales
Mesa de Trabajo 2*4 mts en Me
Cortadora Industrial

PRESUPUESTO DE CMPUTO Y COMUNICACIN.

CDIGO
1528
1528
1528
TOTAL

CANTIDAD
1
2
1

ITEM - DESCRIPCIN
Telfono
Computadores de scritorio de
Software de diseo

PRESUPUESTO DE MUEBLES, ENSERES Y EQUIPOS DE OFICINA.

CDIGO

CANTIDAD

ITEM - DESCRIPCIN

1524
1524
1524
TOTAL

10
2
2

Sillas Ergonmicas
Puestos de trabajo
Archivadores

PRESUPUESTO DE FLOTA Y EQUIPO DE TRANSPORTE.

CDIGO
1540
TOTAL

CANTIDAD
1

ITEM - DESCRIPCIN
Vehculo para transporte de ma

CDIGO
1520
1528
1524
1540

HORAS - HOMBRE

SALARIO
SMMLV/Mes
PRESTACIONES SOCIALES
Auxilio de Tranposrte
Aportes Salud
Aportes a Pensin
Aportes a ARL
Caja de Compensacin Familiar
Vacaciones
Prima Legal de Servicios
Cesantas
Intereses a las Cesantas
TOTAL SALARIO

SALARIO TOTAL

SALARIO TOTAL
$1,116,962.28

COSTO POR CAMISA

MATERIA PRIMA REQUERIDA
TELA
BOTONES
HILO
EMPAQUE

PRECIO DE VENTA
Costo de Produccin
Margen de Contribucin
Retencin del Iva
Precio de Venta

DEMANDA PROYECTADA
AO 1
Demanda Proyectada

13000

PRESUPUESTO DE NMINA

CARGO FUNCIONAL
SALARIO
Auxilio de Tranposrte
Aportes Salud
Aportes a Pensin
Aportes a ARL
Caja de Compensacin Familiar
Vacaciones
Prima Legal de Servicios
Cesantas

Intereses a las Cesantas

TOTAL SALARIO
PRESUPUESTO DE NMINA PROYECTADO

Aumento Salario por

Ao
2012
2013
2014
2015
2016
PROMEDIO

Porcentaje %
5.8
4.02
4.5
4.6
7
5.184
CARGO/AO

Gerente General
Jefe de Produccin y Ventas
Operarios - Mquinas
Conductor
Asistente Administrativa
TOTAL

PRECIO DE VENTA PROYECTADO

Precio de venta proyectado

PRESUPUESTO DE FUNCIONAMIENTO PROYECTADO
Aumento
Inflacin
2011
2012
2013
2014
2015
PROMEDIO

Porcentaje %

GASTOS

3.73
2.44
1.94
3.66
6.77
3.708

Gastos de Ventas

G
Gasto
Ga

AO 1
$1,750,000.00

Gastos de Administracin
Gastos Financieros
TOTAL

$2,000,000.00
$1,250,000.00
$5,000,000.00

FINANCIACIN.
INVERSIN INICIAL
TASA DE INTERES
PERIODOS
CUOTA FIJA

PERIODO

$92,650,000.00
23.78%
5
-

AMORTIZACIN
0
1
2
3
4
5

$0.00
$578,056.48
$715,518.32
$885,668.57
$1,096,280.56
$1,356,976.07

INTERESES
$0.00
$1,101,608.50
$964,146.67
$793,996.41
$583,384.43
$322,688.91

INGRESOS.
AO 1
DEMANDA PROYECTADA
PRECIO PROYECTADO
TOTAL

13000
$38,280.00
$497,640,000.00

DEPRECIACIN.

LOCAL DE 50 M
PRECIO
VIDA TIL

$50,000,000.00
20 AOS

AO 0

$50,000,000.00

AO 1

$47,500,000.00

AO 2

$45,000,000.00

AO 3

$42,500,000.00

AO 4

$40,000,000.00

AO 5

$37,500,000.00

AO 6

$35,000,000.00

AO 7

$32,500,000.00

AO 8

$30,000,000.00

AO 9

$27,500,000.00

MAQUINAS DE COSE
PRECIO
VIDA TIL

$500,000.00
10 AOS

AO 0

$500,000.00

AO 1

$450,000.00

AO 2

$400,000.00

AO 3

$350,000.00

AO 4

$300,000.00

AO 5

$250,000.00

FILETIADORAS I
PRECIO
VIDA TIL

$700,000.00
10 AOS

AO 0

$700,000.00

AO 1

$630,000.00

AO 2

$560,000.00

AO 3

$490,000.00

AO 4

$420,000.00

AO 5

$350,000.00

MESA DE TRABAJO DE
PRECIO
VIDA TIL

$300,000.00
10 AOS

AO 0

$300,000.00

AO 1

$270,000.00

AO 2

$240,000.00

AO 3

$210,000.00

AO 4

$180,000.00

AO 5

$150,000.00

CORTADORA I
PRECIO
VIDA TIL

$1,000,000.00
10 AOS

AO 0

$1,000,000.00

AO 1

$900,000.00

AO 2

$800,000.00

AO 3

$700,000.00

AO 4

$600,000.00

AO 5

$500,000.00

SILLAS ERGO
PRECIO
VIDA TIL

$200,000.00
10 AOS

AO 0

$200,000.00

AO 1

$180,000.00

AO 2

$160,000.00

AO 3

$140,000.00

AO 4

$120,000.00

AO 5

$100,000.00

TELEF
PRECIO
VIDA TIL
AO 0

$50,000.00
5 AOS
$50,000.00

AO 1

$40,000.00

AO 2

$30,000.00

AO 3

$20,000.00

AO 4

$10,000.00

AO 5

$0.00

VEHICULO PARA TRANSPORTE DE MAT

PRECIO
VIDA TIL

$20,000,000.00
5 AOS

AO 0

$20,000,000.00

AO 1

$16,000,000.00

AO 2

$12,000,000.00

AO 3

$8,000,000.00

AO 4

$4,000,000.00

AO 5

$0.00

COMPUTADORES DE ESCRITOR
PRECIO
VIDA TIL

$1,200,000.00
5 AOS

AO 0

$1,200,000.00

AO 1

$960,000.00

AO 2

$720,000.00

AO 3

$480,000.00

AO 4

$240,000.00

AO 5

$0.00

PUESTOS DE
PRECIO
VIDA TIL

$800,000.00
10 AOS

AO 0

$800,000.00

AO 1

$720,000.00

AO 2

$640,000.00

AO 3

$560,000.00

AO 4

$480,000.00

AO 5

$400,000.00

SOFTWARE D
PRECIO
VIDA TIL

$2,000,000.00
5 AOS

AO 0

$2,000,000.00

AO 1

$1,600,000.00

AO 2

$1,200,000.00

AO 3

$800,000.00

AO 4

$400,000.00

AO 5

$0.00

ARCHIVA
PRECIO
VIDA TIL

$250,000.00
10 AOS

AO 0

$250,000.00

AO 1

$225,000.00

AO 2

$200,000.00

AO 3

$175,000.00

AO 4

$150,000.00

AO 5

$125,000.00

COSTOS PROYECTADOS

AO 1
COSTOS
DEMANDA PROYECTADA
TOTAL

$22,000.00
13000
$286,000,000.00

FLUJOS NETOS DE EFECTIVO

AO 1
=
=
=
+
=

INGRESOS
COSTOS
UTILIDAD BRUTA
GASTOS GENERALES.
UTILIDAD OPERACIONAL
IMPUESTO
UTILIDAD NETA
DEPRECIACION
FNE

AO 2
$497,640,000.00 $535,659,696.00
$286,000,000.00 $296,010,000.00
$211,640,000.00 $239,649,696.00
$20,845,848.48 $21,852,697.27
$190,794,151.52 $217,796,998.73
$62,962,070.00 $71,873,009.58
$127,832,081.52 $145,923,989.15
$8,410,000.00
$8,410,000.00
$119,422,081.52 $137,513,989.15

COSTO DE LA DEUDA
COSTO DEL PATRIMONIO
IMPUESTOS

23.78%
15%
33%

WACC

0.1504663

0.1504663

VALOR PRESENTE NETO

AO 0
VALOR PRESENTE NETO
VALOR PRESENTE NETO

AO 1
-$92,650,000.00 $103,803,198.34
$420,882,635.95
-$92,650,000.00

TIR
TIR

1
-67%

$59,711,040.76

DESCRIPCIN ACTIVO
Local de 50 mts2 con s.p
Maquinas de Coser Industrial
Fileteadoras Industriales
Mesa de Trabajo de 2*4m mts En Metal
Cortadora Industrial
Sillas Ergonmicas
Telfono
Vehculo para transporte de materia prima y mercanca pequea
Computadores de escritorio de ltima tecnologa
Puestos de trabajo
Software de Diseo
Archivadores
Capital de Trabajo

ESCRIPCIN
50 mts2 con s.p
s de Coser
as Industriales
Trabajo 2*4 mts en Metal
a Industrial

ESCRIPCIN

dores de scritorio de ltima tecnologa

de diseo

ESCRIPCIN

onmicas
de trabajo
ores

ESCRIPCIN
para transporte de materia prima y mercanca pequea

RESUMEN INVERSIN INICIAL

CONCEPTO
Presupuesto Propiedad, Planta y Equipo
Presupuesto Computo y Comunicaciones
Presupuesto de Muebles, Enseres y Equipos de Oficina
Vehculo para transporte de materia prima y mercancia pequea
Capital de Trabajo
TOTAL

LARIO

VALOR
$689,454.00

NES SOCIALES
$77,700.00
$58,603.59
$82,734.48
$16,822.68
$27,578.16
$28,729.55
$63,843.44
$63,843.44
$7,652.94
$1,116,962.28

SALARIO

TOTAL HORAS MES

VALOR HORA HOMBRE

TOTAL HORAS MES

VALOR HORA HOMBRE

240

$4,654.01

CANTIDAD PRIMA REQUERIDA

1.5
METROS
4
DOCENAS
0.8
UNIDADES
1
UNIDAD
TOTAL

$22,000.00
$11,000.00
$5,280.00
$38,280.00

AO 2

UNCIONAL

AO 3
13455

AO 4
13926

AO 5
14413

14918

GERENTE GENERAL
$2,000,000.00
PRESTACIONES SOCIALES
$0.00
$170,000.00
$240,000.00
$10,440.00
$80,000.00
$83,340.00
$185,200.00
$185,200.00

$22,200.00
$2,976,380.00

SALARIO

AO 1
AO 2
AO 3
AO 4
$2,976,380.00
$3,130,675.54
$3,292,969.76
$3,463,677.31
$2,678,742.00
$2,817,607.99
$2,963,672.78
$3,117,309.58
$7,818,735.93
$8,224,059.20
$8,650,394.43
$9,098,830.88
$1,268,252.00
$1,333,998.18
$1,403,152.65
$1,475,892.08
$1,103,738.55
$1,160,956.35
$1,221,140.33
$1,284,444.25
$15,845,848.48
$16,667,297.27 $17,531,329.96 $18,440,154.10

AO 1

AO 2
$38,280.00

AO 3
$39,811.20

GASTOS DE FUNCIONAMIENTO
Gastos de Ventas
Gastos de Administracin
Gastos Financieros
TOTAL

AO 4
$41,403.65

$43,059.79

VALOR
$1,750,000.00
$2,000,000.00
$1,250,000.00
$5,000,000.00

AO 2
AO 3
AO 4
AO 5
$1,814,890.00
$1,882,186.12
$1,951,977.58
$2,024,356.91

$2,074,160.00
$1,296,350.00
$5,185,400.00

$2,151,069.85
$1,344,418.66
$5,377,674.63

$2,230,831.52
$1,394,269.70
$5,577,078.81

$2,313,550.76
$1,445,969.22
$5,783,876.89

$4,632,500.00
23.78%
5
$1,679,664.98

CUOTA
$0.00
$1,679,664.98
$1,679,664.98
$1,679,664.98
$1,679,664.98
$1,679,664.98

AO 2
13455
$39,811.20
$535,659,696.00

SALDO A CAPITAL
$4,632,500.00
$4,054,443.52
$3,338,925.20
$2,453,256.63
$1,356,976.07
$0.00

AO 3

AO 4

13926
14413
14918
$41,403.65
$43,059.79
$44,782.19
$576,584,096.77 $620,635,121.77 $668,051,645.07

LOCAL DE 50 MTS2 CON SP.

$2,500,000.00
$208,333.33

AO 5

Depreciacin Anual.
Depreciacin Mensual.

AO 10

$25,000,000.00

AO 11

$22,500,000.00

AO 12

$20,000,000.00

AO 13

$17,500,000.00

AO 14

$15,000,000.00

AO 15

$12,500,000.00

AO 16

$10,000,000.00

AO 17

$7,500,000.00

AO 18

$5,000,000.00

AO 19

$2,500,000.00

AO 20

$0.00

MAQUINAS DE COSER INDUSTRIALES

$50,000.00
$4,166.67

Depreciacin Anual.
Depreciacin Mensual.

AO 6

$200,000.00

AO 7

$150,000.00

AO 8

$145,833.33

AO 9

$145,833.33

AO 10

$145,833.33

FILETIADORAS INDUSTRIALES
$70,000.00
$5,833.33

Depreciacin Anual.
Depreciacin Mensual.

AO 6

$280,000.00

AO 7

$210,000.00

AO 8

$140,000.00

AO 9

$70,000.00

AO 10

$0.00

MESA DE TRABAJO DE 2*4 MTS EN METAL

$30,000.00
$2,500.00

Depreciacin Anual.
Depreciacin Mensual.

AO 6

$120,000.00

AO 7

$90,000.00

AO 8

$60,000.00

AO 9

$30,000.00

AO 10

$0.00

CORTADORA INDUSTRIAL
$100,000.00
$8,333.33

Depreciacin Anual.
Depreciacin Mensual.

AO 6

$400,000.00

AO 7

$300,000.00

AO 8

$200,000.00

AO 9

$100,000.00

AO 10

$0.00

SILLAS ERGONMICAS
$20,000.00
$1,666.67

Depreciacin Anual.
Depreciacin Mensual.

AO 6

$80,000.00

AO 7

$60,000.00

AO 8

$40,000.00

AO 9

$20,000.00

AO 10

$0.00

TELEFONO
$10,000.00
$833.33

Depreciacin Anual.
Depreciacin Mensual.

TRANSPORTE DE MATERIA PRIMA Y MERCANCIA PEQUEA

$4,000,000.00
$333,333.33

Depreciacin Anual.
Depreciacin Mensual.

TADORES DE ESCRITORIO DE LTIMA TECNOLOGA

$240,000.00
$20,000.00

Depreciacin Anual.
Depreciacin Mensual.

PUESTOS DE TRABAJO
$80,000.00
$6,666.67

Depreciacin Anual.
Depreciacin Mensual.

AO 6

$320,000.00

AO 7

$240,000.00

AO 8

$160,000.00

AO 9

$80,000.00

AO 10

$0.00

SOFTWARE DE DISEO
$400,000.00

Depreciacin Anual.

$33,333.33

Depreciacin Mensual.

ARCHIVADORES
$25,000.00

Depreciacin Anual.

$2,083.33

Depreciacin Mensual.

AO 6

$100,000.00

AO 7

$75,000.00

AO 8

$50,000.00

AO 9

$25,000.00

AO 10

AO 2
$22,000.00
13455
$296,010,000.00

TOS DE EFECTIVO

$0.00

AO 3

AO 4

AO 5

$22,000.00
$22,000.00
$22,000.00
13926
14413
14918
$306,370,350.00 $317,093,312.25 $328,191,578.18

AO 3
AO 4
AO 5
$576,584,096.77
$620,635,121.77 $668,051,645.07
$306,370,350.00
$317,093,312.25 $328,191,578.18
$270,213,746.77
$303,541,809.52 $339,860,066.89
$22,909,004.59
$24,017,232.91 $25,179,968.58
$247,304,742.19
$279,524,576.61 $314,680,098.31
$81,610,564.92
$92,243,110.28 $103,844,432.44
$165,694,177.27
$187,281,466.33 $210,835,665.87
$8,410,000.00
$8,410,000.00
$8,410,000.00
$157,284,177.27
$178,871,466.33 $202,425,665.87

PARTICIPACION DEL PATRIMONIO

PARTICIPACIN DE LA DEUDA

-$92,650,000.00

95%
5%

AO 2
AO 3
AO 4
AO 5
$103,896,059.79
$103,291,201.69 $102,104,635.83 $100,437,540.30

$34,378,497.29

$19,660,522.16

$11,179,466.65

$6,325,802.06

VALOR.
$50,000,000.00
$500,000.00
$700,000.00
$300,000.00
$1,000,000.00
$200,000.00
$50,000.00
$20,000,000.00
$1,200,000.00
$800,000.00
$2,000,000.00
$250,000.00
$8,000,000.00

VALOR UNITARIO
$50,000,000.00
$500,000.00
$700,000.00
$300,000.00
$1,000,000.00

VALOR TOTAL
$50,000,000.00
$2,500,000.00
$1,400,000.00
$1,200,000.00
$1,000,000.00
$56,100,000.00

VALOR UNITARIO
$50,000.00
$1,200,000.00
$2,000,000.00

VALOR TOTAL
$50,000.00
$2,400,000.00
$2,000,000.00
$4,450,000.00

VALOR UNITARIO

VALOR TOTAL

$200,000.00
$800,000.00
$250,000.00

$2,000,000.00
$1,600,000.00
$500,000.00
$4,100,000.00

VALOR UNITARIO
$20,000,000.00

VALOR TOTAL
$20,000,000.00
$20,000,000.00

Oficina
cia pequea

VALOR
$56,100,000.00
$4,450,000.00
$4,100,000.00
$20,000,000.00
$8,000,000.00
$92,650,000.00

VALOR
$689,454.00
$77,700.00
$58,603.59
$82,734.48
$16,822.68
$27,578.16
$28,729.55
$63,843.44
$63,843.44
$7,652.94
$1,116,962.28

A HOMBRE

HORAS HOMBRE POR CAMISA

VALOR HOMBRE POR CAMISA

A HOMBRE

HORAS HOMBRE POR CAMISA

VALOR HOMBRE POR CAMISA

3.5

$16,289.03

4.01

GERENTE GENERAL
$2,000,000.00
ONES SOCIALES
$0.00
$170,000.00
$240,000.00
$10,440.00
$80,000.00
$83,340.00
$185,200.00
$185,200.00

VALOR UNITARIO
$5,000.00
$2,900.00
$3,000.00
$500.00

METROS
DOCENAS
UNIDADES
UNIDAD

VALOR TOTAL
$7,500.00
$11,600.00
$2,400.00
$500.00
$22,000.00

JEFE DE PRODUCCIN Y VENTAS

OPERARIOS - MAQUINAS

$1,800,000.00

$689,454.00

$0.00
$153,000.00
$216,000.00
$9,396.00
$72,000.00
$75,006.00
$166,680.00
$166,680.00

$77,700.00
$58,603.59
$82,734.48
$16,822.68
$27,578.16
$28,729.55
$63,843.44
$63,843.44

$22,200.00
$2,976,380.00

AO 5
$3,643,234.34
$3,278,910.91
$9,570,514.27
$1,552,402.33
$1,351,029.84
$19,396,091.69

AO 5
$44,782.19

$19,980.00
$2,678,742.00

$7,652.94
$1,116,962.28
$7,818,735.93

TOTAL

$2,500,000.00

TOTAL

$250,000.00

TOTAL

$140,000.00

TOTAL

$120,000.00

TOTAL

$100,000.00

TOTAL

$200,000.00

TOTAL

$10,000.00

TOTAL

$4,000,000.00

TOTAL

$480,000.00

TOTAL

$160,000.00

TOTAL

$400,000.00

TOTAL

$50,000.00

TOTAL DEPRECIACIN
$8,410,000.00

VPN
$38,605,328.91

VALOR HOMBRE POR CAMISA

VALOR HOMBRE POR CAMISA

$16,289.03

UN CONDUCTOR

ASISTENTE ADMINISTRATIVA

$800,000.00

$689,454.00

$77,700.00
$68,000.00
$96,000.00
$4,176.00
$32,000.00
$33,336.00
$74,080.00
$74,080.00

$77,700.00
$58,603.59
$82,734.48
$3,598.95
$27,578.16
$28,729.55
$63,843.44
$63,843.44

$8,880.00
$1,268,252.00

$7,652.94
$1,103,738.55