Documente Academic
Documente Profesional
Documente Cultură
Marmita 810 L
Marmita 450 L
Banda transportadora
Despulper
Bascula plataforma mecanica
Llenadora cemiautomatica
Lavadora por irmencin
Carros tanque
Tunel de enfriamiento
Bonba centrifuga
Bomba de desplazamiento
Cerrador de cubetas cemiautomatico
Caldera tipo vertical de dos pasos
Autotransporte
$ Equipo nacional
$ Equipo internacional
$ Equipo principal de proceso (base de calculo)
Mexico
Mexico
Mexico
Mexico
Cantidad
1
1
1
1
2
1
1
3
1
1
2
1
1
3
$ Costo unitario
$
308,413
$
240,433
$
126,706
$
1,250,540
$
24,440
$
229,330
$
1,500,000
$
49,852
$
243,067
$
90,000
$
125,491
$
106,396
$
160,469
$
399,400
$ subtotal
$
308,413
$
240,433
$
126,706
$ 1,250,540
$
48,880
$
229,330
$ 1,500,000
$
149,556
$
243,067
$
90,000
$
250,982
$
106,396
$
160,469
$ 1,198,200
$ 5,902,972
$
$ 5,902,972
$
$
INVESION FIJA-TERRENO
1440
650
936,000
22,726,442
MTODO DE LANG
Concepto
Costo de equipo de proceso
Transportes, Seguros y derechos aduanales
Gastos de instalacion
Tuberias
Instrumentacion
Aislamiento
Instalacion electrica
Edificios y sus servicios
Instrumentacion necesaria para generar servicios auxiliares e impreviatos de planta
Ingeneria y supervicion de la costruccion
Imprevistos
Terreno y acondicionamiento
Inversion fija
Nacional
Internacional
FACTOR LANG
% Solido liquido
1
0.05
0.3
0.3
0.3
0.15
0.05
0.15
0.3
0.3
0.65
0.6
$
$
$
$
$
$
$
$
$
$
$
$
Base de calculo
5,902,972
5,902,972
5,902,972
5,902,972
5,902,972
5,902,972
5,902,972
5,902,972
5,902,972
5,902,972
5,902,972
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ Subtotal
5,902,972
295,149
1,770,892
1,770,892
885,446
295,149
885,446
1,770,892
1,770,892
3,836,932
3,541,783
936,000
23,662,442
Ao
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Inflacion
4.40
5.70
3.98
5.19
3.33
4.05
3.76
6.53
3.57
4.40
3.82
4.58
4.09
4.22
4.18
4.27
4.19
4.22
4.21
4.22
4.21
4.22
4.22
4
15
4.24
23.24
Riesgo
Ganancia
Inflacin
TMAR
Ao
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Riesgo
4
4
4
4
4
4
4
4
4
4
4
4
Inflacin
4.58
4.09
4.22
4.18
4.27
4.19
4.22
4.21
4.22
4.21
4.22
4.22
4.24
Ganancia
15
15
15
15
15
15
15
15
15
15
15
15
TMAR
23.58
23.09
23.22
23.18
23.27
23.19
23.22
23.21
23.22
23.21
23.22
23.22
23.24
Ao
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Inflacion
4.18
4.13
4.07
4.01
3.96
3.90
3.84
3.79
3.73
3.67
3.62
3.56
2002
2004
2006
2008
2010
2012
romedio
y = -0.0565x + 117.86
Series1
Linear (Series1)
2012
ton/mes
46
44.3
0.8
0.4
0.8
0.23
$ ton
3,335
11,460
28,000
157,000
156,000
35,000
$
$
$
$
$
$
Total
$
$
$
$
$
$
$ ton/mes
153,406
507,678
22,400
62,800
124,800
8,050
879,134
Inventario de m
Ao
$
2012
879,134
2012
26,995
2013
919,398
2013
28,231
2014
952,563
2014
29,250
Inventario de produ
Ao
$
Inventario de produ
Ao
$
2012
1,222,366 $
2013
1,278,350
2014
1,324,464
2012
1,222,366 $
2013
1,278,350 $
2014
1,324,464
Cuentas por
Ao
$
Cuentas po
Ao
$
2012
879,134
2012
343,232
2013
919,398
2013
358,952
2014
952,563
2014
371,900
Efectivo e
Ao
$
Capital de t
Ao
$
2012
4,573,226 $
2012
936,000 $
2013
4,782,679
2014
4,955,204
Terren
Ao
$
2013
978,869 $
2014
1,014,179
Inflaci
ao
i
Inflacion %
1
0.0458
4.58
2
0.040925
4.09
3
0.04223125
4.22
Inversin fija
Capital de trabajo
INVERSION TOTAL
$
$
$
23,662,442
4,573,226
28,235,668
F=P*(1+i)^n
2017
1,083,486 $
2018
1,124,685 $
2019
1,173,754 $
2020
1,223,050
2018
34,535
2019
36,042
2020
37,555
2018
1,563,785 $
2019
1,632,012 $
2020
1,700,554
2017
1,506,501 $
2018
1,563,785 $
2019
1,632,012 $
2020
1,700,554
2017
1,083,486 $
2018
1,124,685 $
2019
1,173,754 $
2020
1,223,050
Efectivo en caja
2015
2016
388,579 $
404,303
2017
423,015
2018
439,100
2019
458,258
2020
477,504
Capital de trabajo
2015
2016
5,177,438 $ 5,386,936 $
2017
5,636,260 $
2018
5,850,576 $
2019
6,105,832 $
2020
6,362,268
Terreno
2015
2016
1,059,664 $ 1,102,542 $
2017
1,153,571 $
2018
1,197,435 $
2019
1,249,678 $
2020
1,302,162
Inflacin
4
5
0.041789063
0.042686328
4.18
4.27
6
0.04190791
4.19
7
0.042153638
4.22
8
0.042134235
4.21
9
0.042220528
4.22
2021
1,275,533 $
2022
1,327,902
2021
39,167
2022
40,775
2021
1,773,527 $
2022
1,846,342
2021
1,773,527 $
2022
1,846,342
2021
1,275,533 $
2022
1,327,902
2021
497,994
2022
518,440
2021
6,635,280 $
2022
6,907,702
2021
1,358,040 $
2022
1,413,796
10
0.042104078
4.21
11
0.042153119
4.22
AO
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
$
$
$
$
$
$
$
$
879,134
26,995
1,222,366
879,134
1,222,366
343,232
4,573,226
$
$
$
$
14,668,387
1,222,366
26,995
15,184,647
250
9
4
$
$
$
$
$
$
$
$
$
$
$
IMP
879,134
919,398
952,563
995,285
1,035,557
1,083,486
1,124,685
1,173,754
1,223,050
1,275,533
1,327,902
$
$
$
$
$
$
$
$
$
$
$
IPP
26,995
28,231
29,250
30,561
31,798
33,270
34,535
36,042
37,555
39,167
40,775
$
$
$
$
$
$
$
$
$
$
$
CAPITAL DE TRABAJO
IPT
1,222,366
1,278,350
1,324,464
1,383,864
1,439,860
1,506,501
1,563,785
1,632,012
1,700,554
1,773,527
1,846,342
CAPITAL DE TRABAJO
CC
$
1,222,366
$
1,278,350
$
1,324,464
$
1,383,864
$
1,439,860
$
1,506,501
$
1,563,785
$
1,632,012
$
1,700,554
$
1,773,527
$
1,846,342
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
CP
879,134
919,398
952,563
995,285
1,035,557
1,083,486
1,124,685
1,173,754
1,223,050
1,275,533
1,327,902
$
$
$
$
$
$
$
$
$
$
$
EC
343,232
358,952
371,900
388,579
404,303
423,015
439,100
458,258
477,504
497,994
518,440
$
$
$
$
$
$
$
$
$
$
$
TOTAL
2,814,958
2,943,883
3,050,077
3,186,869
3,315,821
3,469,288
3,601,206
3,758,323
3,916,167
4,084,214
4,251,898
Mantenimiento
Suministro de operacin
Num. de obreros
ton/ao
552
531.6
9.6
4.8
9.6
2.76
0
$ ton
$
$
$
$
$
$
$
3,335 $
11,460 $
28,000 $
157,000 $
156,000 $
35,000 $
$
Total
$
3%
15%
$
$
23,662,442
709,873
Salario/dia
6
Num. supervisores
1
80
Salario/dia
$
Salario/ao
$
20,000
$
$
Salario/ao
380 $
95,000 $
$ ton/ao
1,840,870
6,092,136
268,800
753,600
1,497,600
96,600
10,549,606
709,873
106,481
95,
In
ao
$
2012
10,549,606
Ao
$
Ao
$
Ao
$
2013
11,032,778 $
2014
11,430,761
2012
120,000
2013
125,496
2014
130,023
2012
95,000
2013
99,351
2014
102,935
2013
566,264
2014
592,395
2012
$
Ma
Ao
$
Ao
$
Ao
2012
709,873
2012
106,481
2012
2013
742,385
2013
111,358
2013
2014
769,165
2014
115,375
2014
Ao
i
Inflacin%
1
0.05
2
0.04
4.58
3
0.04
4.09
4.22
10%
1%
1%
10%
$
$
$
$
$
936,000 $
23,662,442 $
22,726,442 $
Ao
$
Ao
$
9,360
236,624
2,272,644
2012
$
9,360
2012
236,624
Ao
$
2012
Ao
$
2012
$
Suma de salarios
215,000
Costos de supervision
95,000
F=P*(1+i)^n
2017
13,001,835
Costos de supervicin
2015
2016
107,551 $
111,903
Servicios auxiliares
2015
2016
655,637 $
724,336
2019
14,085,053
2018
153,517
2019
160,215
2018
121,535
2019
126,837
2017
753,697
2018
845,702
2019
894,960
Mantenimiento y reparacion
2015
2016
803,661 $
836,180 $
2017
874,881
2018
908,148
2019
947,770
Suministro de operacin
2015
2016
120,549 $
125,427
2017
131,232
2018
136,222
2019
142,166
2015
Regalias
2016
2018
13,496,224
2017
147,894
2017
117,083
2017
2018
2019
Inflacin
5
0.04
4
0.04
4.18
9,789 $
2013
247,462
2013
2,249,763
2013
$
6
0.04
7
0.04
4.19
8
0.04
4.22
2012
0
2014
10,142 $
2014
256,388
2014
2,249,763
2013
0
4.21
Ao
$
Seguro de la planta
2016
2017
278,727 $
291,627
2015
-
2014
0
2015
267,887
2014
-
4.27
2013
$
Ao
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
45%
96,750
2020
14,676,603
2021
15,306,393
2020
166,944
2020
132,164
2022
15,934,822
2021
174,108
2022
181,256
2021
137,835
2022
143,494
2020
908,758
2021
940,454
2022
1,049,923
2020
987,575
2021
1,029,953
2022
1,072,239
2020
148,136
2021
154,493
2022
160,836
2020
2021
2022
9
0.04
10
0.04
4.22
11
0.04
4.21
4.22
2015
0
Renta
2016
0
2017
0
2018
11,974 $
2019
12,497 $
2020
13,022
2018
302,716
2019
315,923
2020
329,192
2018
2,319,393
2019
2,319,393
2018
0
2019
0
strial
$
2021
13,580
2022
14,138
2021
343,318 $
2022
357,413
2020
2,319,393 $
2021
2,384,830
2022
2,384,830
2020
2021
activos
2018
$
2019
-
2022
-
$
$
$
$
$
$
$
$
$
$
$
M.P
10,549,606
11,032,778
11,430,761
11,943,415
12,426,689
13,001,835
13,496,224
14,085,053
14,676,603
15,306,393
15,934,822
$
$
$
$
$
$
$
$
$
$
$
M.O
120,000
125,496
130,023
135,854
141,351
147,894
153,517
160,215
166,944
174,108
181,256
M.S
$
$
$
$
$
$
$
$
$
$
$
95,000
99,351
102,935
107,551
111,903
117,083
121,535
126,837
132,164
137,835
143,494
Ao
2013
2014
2015
COSTOS DE PRODUCCIN
Costo de prod. Variable
$
12,677,633
$
13,140,654
$
13,766,669
2016
2017
2018
2019
2020
2021
2022
2020
0
2021
0
Ao
2012
2013
2014
2015
2016
2017
2018
2029
2020
2021
2022
$
$
$
$
$
$
$
14,365,888
15,026,622
15,661,348
16,357,001
17,020,180
17,743,236
18,542,570
2022
0
RENTA
$
$
$
$
$
$
$
$
$
$
$
IMP.PROP.INDS
$
9,360
$
9,789
$
10,142
$
10,597
$
11,025
$
11,536
$
11,974
$
12,497
$
13,022
$
13,580
$
14,138
S.O
$
$
$
$
$
$
$
$
$
$
$
RAGALIAS
106,481
111,358
115,375
120,549
125,427
131,232
136,222
142,166
148,136
154,493
160,836
TOS DE PRODUCCIN
Costo de prod. Fijo
$
2,507,014
$
2,516,294
$
2,528,247
$
$
$
$
$
$
$
$
$
$
$
$
$
$
TOTAL
15,184,647
15,656,947
16,294,916
$
$
$
$
$
$
$
$
$
$
$
TOTAL
11,580,961
12,677,633
13,140,654
13,766,669
14,365,888
15,026,622
15,661,348
16,357,001
17,020,180
17,743,236
18,542,570
$
$
$
$
$
$
$
2,539,516
2,622,556
2,634,084
2,647,813
2,661,606
2,741,728
2,756,381
DUCCIN FIJOS
DEP Y AMR DE ACTV
$
$
2,249,763
$
2,249,763
$
2,249,763
$
2,249,763
$
2,319,393
$
2,319,393
$
2,319,393
$
2,319,393
$
2,384,830
$
2,384,830
$
$
$
$
$
$
$
16,905,403
17,649,178
18,295,432
19,004,814
19,681,786
20,484,964
21,298,951
$
$
$
$
$
$
$
$
$
$
$
TOTAL
245,984
2,507,014
2,516,294
2,528,247
2,539,516
2,622,556
2,634,084
2,647,813
2,661,606
2,741,728
2,756,381
Agua
Ao
Costo ($) m3
Requeridos m3/ao
$ Anual
2012
3.50
0
0
GASTO m3
PROCESO
2093.5
GASTO m3/ao
2093.5
PERSONAL
3.50
0
0
$
0 $
2013
6.70
26331
176,373
2014
7.01
26331
$
184,512
6.70
58208
389,891 $
566,264 $
Servicios auxiliares
2015
7.32
27911
$ 204,210
7.01
7.32
58208
61700
407,883 $ 451,428
592,395 $ 655,637
LAVADO DE EQUIPO
3.45
3.9
TOTAL
862.5
Equipo
Marmita 810 L
Marmita 450 L
Banda transportadora
Despulper
Bascula plataforma mecanica
Llenadora cemiautomatica
Lavadora por irmencin
Carros tanque
Tunel de enfriamiento
Bonba centrifuga
Bomba de desplazamiento
Cerrador de cubetas cemiautomatico
Caldera tipo vertical de dos pasos
Autotransporte
Instalaciones electricas
Edificios y servicios
Instrumentacin
Aislamiento
Tuberias
Instrumentacin para servicios auxiliares
Total
975
3931
Vida util
13
13
13
13
13
13
13
13
13
13
13
13
13
4
10
20
10
10
10
10
$ Unitario
Tasa de depreciacin
$
295,149
10%
$
1,770,892
10%
$
$
$
3,836,932
3,541,783
9,444,755
10%
10%
T
$ 2,249,763
Servicios auxiliares
2016
7.63
29586
$
225,607
2017
7.93
29586
$
234,752
$
$
7.63
65402
498,729 $
724,336 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Depreciacin anual
24,673
19,235
10,136
100,043
1,955
18,346
120,000
3,988
19,445
7,200
10,039
8,512
12,838
299,550
88,545
88,545
88,545
29,515
177,089
177,089
1,305,288
Vida util
10
10
2018
8.24
31952
$ 263,409
7.93
8.24
65402
70634
518,945 $ 582,293 $
753,697 $ 845,702 $
Depreciacin anual
$
29,515
$
177,089
2019
8.55
32591
278,751
2020
8.86
31940
$
283,048
8.55
72047
616,209 $
894,960 $
8%
2021
9.17
31940
$ 292,921
2022
9.48
34495
327,017
8.86
9.17
9.48
70606
70606
76254
625,709 $ 647,533 $
722,906
908,758 $ 940,454 $ 1,049,923
13
$
$
1,476,718
1,738,465
369179.6206
434616.2189
$
$
1,303,849
869,232 Valor de rescate de los autotrasporte
10
10
$
383,693
$
354,178
$
944,476
Total de depresiacin
$ 2,319,393
$
2,384,830
GASTO DE PROCESOPRODUCTIVIDAD
GASTO DE AGUA
KW
2012
0
0
2013
948
26331
2014
948
26331
2015
1,005
27911
2016
1,065
29586
2017
1,065
29586
2018
1,150
31952
2019
1,173
32591
2020
1,150
31940
2021
1,150
31940
2022
1,242
34495
$ historicos m3 de agua
Ao
$
2012
3.5
2011
5.3
2010
6.5
2009
6.6
2008
7.4
2007
6.7
2006
4.7
2005
4.2
2004
3.2
2003
2.9
2002
2.1
$ historicos kw h
Ao
2012
2011
2010
2009
2008
2007
2006
$
1.5
1.3
1.3
1.2
1.1
1.1
1.08
0
58207.5
58207.5
61700.0
65401.9
65401.9
70634.1
72046.8
70605.8
70605.8
76254.3
Proyeccin de m3 de agua
Ao
$
2013
6.6983
2014
7.0074
2015
7.3165
2016
7.6256
2017
7.9347
2018
8.2438
2019
8.5529
2020
8.862
2021
9.1711
2022
9.4802
Proyeccin de $ Kw h
Ao
$
2013
2014
2015
2016
2017
2018
2019
1.4401
1.5078
1.5755
1.6432
1.7109
1.7786
1.8463
2005
2004
2003
2002
1
0.93
0.82
0.7
2020
2021
2022
1.914
1.9817
2.0494
Salario/Dias 2012
Salario/Ao 2012
Aguinaldo 15 dias de sueldo
6
80 $ 120,000 $
7,200
1
380 $
95,000 $
5,700
Obreros
Supervisores
$ AGUA
8
y = 0.3091x - 615.52
7
6
$
5
4
Series1
Linear (Series1)
2
1
0
2000
2002
2004
2006
2008
2010
2012
2014
Ao
$ kw
1.6
1.4
1.2
$
1
0.8
0.6
0.4
0.2
2012, 1.5
2010,
2011,
1.3 1.3
2009, 1.2
2007,
2008,
1.1 1.1
2006,
1.08
2005, 1
2004, 0.93
2003, 0.82
2002, 0.7
y = 0.0677x - 134.84
Series1
Linear (Series1)
0.4
0.2
0
2000
2002
2004
2006
2008
Ao
2010
2012
2014
Prima vacacional
total
(25%)
$
1,200 $ 128,400
$
2,100 $ 102,800
Salario minimo
y = 2.0552x -
70
60
50
40
Series1
30
Linear (Series1)
20
10
0
2000
2002
2004
2006
2008
Ao
2010
2012
2014
y = 2.0552x - 4076.6
Series1
Linear (Series1)
5%
5%
2%
5%
$
$
$
$
23,696,400 $
11,826,945 $
23,696,400 $
11,826,945 $
1,184,820
591,347
473,928
591,347
Ao
$
Ao
$
Ao
$
Ao
$
GASTOS GENERALES FIJOS
Gastos financieros
Ao
$
2012
$
2013
1,581,197
2014
1,264,958
2015
948,718
2012
1,184,820 $
2013
1,335,132 $
2014
1,395,011 $
2015
1,538,543 $
Administracin
2016
2017
1,706,339 $
1,771,222
2012
591,347
2013
759,232
2014
782,847
2015
814,746
Distribucin y ventas
2016
2017
845,270 $
882,459
2012
473,928 $
2013
534,053 $
2014
558,004 $
2015
615,417 $
Investigacin y desarrollo
2016
2017
682,536 $
708,489
2012
591,347
2013
759,232
2014
782,847
2015
814,746
Imprevistos
2016
2017
845,270 $
882,459
Gastos financieros
2016
$
632,479 $
2017
316,239
2018
$
2019
-
2020
-
2021
-
cin
$
2018
1,996,378 $
2019
2,121,828 $
2020
2,168,620 $
2021
2,257,656 $
2022
2,542,245
2018
914,772
2019
950,241 $
2020
984,089
2021
1,024,248
2022
1,064,948
2018
798,551 $
2019
848,731 $
2020
867,448 $
2021
903,062 $
2022
1,016,898
2018
914,772
2019
950,241 $
2020
984,089
2021
1,024,248
2022
1,064,948
ventas
$
desarrollo
tos
2022
$
Ao
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
COSTOS DE PRODUCCIN
GASTOS GENERALES
COSTOS DE OPERACIN
$
$
$
11,826,945
2,841,442
14,668,387
IMPREVISTOS
$
591,347
$
759,232
$
782,847
$
814,746
$
845,270
$
882,459
$
914,772
$
950,241
$
984,089
$
1,024,248
$
1,064,948
$
$
$
$
$
$
$
$
$
$
$
TOTAL
2,841,442
3,387,649
3,518,710
3,783,452
4,079,416
4,244,629
4,624,472
4,871,041
5,004,246
5,209,214
5,689,038
Ao
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Ao
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
$
$
$
$
$
$
$
$
$
$
GASTOS GENERALES
G.G VARIABLES
G.G FIJOS
3,387,649 $
1,581,197
3,518,710 $
1,264,958
3,783,452 $
948,718
4,079,416 $
632,479
4,244,629 $
316,239
4,624,472 $
4,871,041 $
5,004,246 $
5,209,214 $
5,689,038 $
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
TOTAL
4,968,847
4,783,668
4,732,171
4,711,895
4,560,868
4,624,472
4,871,041
5,004,246
5,209,214
5,689,038
TOTAL
$
4,088,211
$
3,781,252
$
3,476,966
$
3,171,995
$
2,938,795
$
2,634,084
$
2,647,813
$
2,661,606
$
2,741,728
$
2,756,381
Ao
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Ao
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
$
$
$
$
$
$
$
$
$
$
COSTOS DE OPERACIN
Costos de produccin
Gastos generales
15,184,647 $
4,968,847
15,656,947 $
4,783,668
16,294,916 $
4,732,171
16,905,403 $
4,711,895
17,649,178 $
4,560,868
18,295,432 $
4,624,472
19,004,814 $
4,871,041
19,681,786 $
5,004,246
20,484,964 $
5,209,214
21,298,951 $
5,689,038
TOTAL
$
$
$
$
$
$
$
$
$
$
16,065,282
16,659,363
17,550,121
18,445,303
19,271,251
20,285,820
7,518,854
22,024,426
22,952,451
24,231,608
N
$
$
$
$
$
$
$
$
$
$
TOTAL
20,153,493
20,440,615
21,027,087
21,617,298
22,210,046
22,919,904
23,875,856
24,686,032
25,694,178
26,987,989
CREDITO REFACCIONARIO
Inversion total
Inversion fija
Capital de trabajo
Total
$
$
$
$
Credito refaccionario
Periodos aos (n)
Interes (i)
Pago a capital constante
28,235,668
23,662,442
4,573,226
28,235,668
9,464,977
5
14%
$ 1,892,995.38
CREDITO DE AVIO
Credito de avio
Periodos
Interes (n)
Pago a capital constante
1,829,290
5
14%
365,858
Credito bancario
40%
$
9,464,977
40%
$
1,829,290
$ 11,294,267
Aportacion inversionista
60%
60%
Amortizacin de
Periodo
0
1
2
3
4
5
Total
Saldo inicial
$
$
$
$
$
9,464,977
7,571,982
5,678,986
3,785,991
1,892,995
Amortizacin
Periodo
0
1
2
3
4
5
Total
Saldo inicial
$
1,829,290
$
1,463,432
$
1,097,574
$
731,716
$
365,858
-
Aportacion inversionista
$
14,197,465
$
2,743,935
$
16,941,401
$
$
$
$
$
$
Pago total
$
621,959
$
570,739
$
519,518
$
468,298
$
417,078
$ 2,597,592
Pago a capital
$
365,858
$
365,858
$
365,858
$
365,858
$
365,858
$ 1,829,290
Pago total
3,218,092
2,953,073
2,688,053
2,423,034
2,158,015
5,376,107
$
$
$
$
$
$
Saldo final
9,464,977
7,571,982
5,678,986
3,785,991
1,892,995
-
$
$
$
$
$
$
Saldo final
1,829,290
1,463,432
1,097,574
731,716
365,858
-
6
7
8
9
10
11
Ao
1
2
3
4
5
6
7
8
9
10
11
Ao
1
2
3
4
5
6
7
8
9
10
11
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ 1,581,197
$ 1,264,958
$
948,718
$
632,479
$
316,239
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
2,258,853
2,258,853
2,258,853
2,258,853
2,258,853
-
Ao
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
ao
2013
0
189,571
0
26,702,636
Egresos
0
4,088,211
189,571 20,153,493
$ 15000000
egresos
10000000
CFT
5000000
CVT
0
0
50000
100000
Cubetas
150000
200000
CFT
0
189,571
CFT
PVU
C.V P
GVG
GVUG
CVUP
CVUT
Xeq
CFT
4,088,211
4,088,211
CFT
PVU
C.V P
GVG
GVUG
CVUP
CVUT
Xeq
CVT
0
0
189,571 16,065,282
4,088,211
141
12,677,633
3,387,649
18
67
85
72,857
F=P*(1+i)^n
Ao
$
Ao
i
Inflacin %
Ao
$
$
$
2012
23,696,400 $
2013
26,702,636
1
0.05
4.58
2
0.04
4.09
2012
4,573,226
4,573,226
$
$
2013
4,782,679
209,454
Estado preform
Ao/Concepto
Ingreso por ventas
Costos de producin
Utilidad bruta
Gastos generales
Utilidades de operacin
Producto financiero
Utilidad Antes del impuesto
ISR
PTU
Utilidad neta
$
$
$
$
$
$
$
$
$
$
1
26,702,636 $
15,184,647 $
11,517,989 $
4,968,847 $
6,549,142 $
343,232 $
6,892,374 $
1,929,865 $
689,237 $
4,273,272 $
2
27,900,213
15,656,947
12,243,266
4,783,668
7,459,598
358,952
7,818,550
2,189,194
781,855
4,847,501
Es
Ao/concepto
Aportaciones inversionista
credito bancario
Utilidad neta
Fondo de depreciacion y amortizacin
Valor de rescate
Total origenes
$
$
$
$
$
$
16,941,401
11,294,267
28,235,668
$
$
$
$
$
$
4,273,272
2,249,763
6,523,035
Invecion fija
Capital de trabajo
Pago a capital
Total de aplicaciones
Saldo
$
$
$
$
$
23,662,442
4,573,226
28,235,668
-
$
$
$
$
$
209,454
2,258,853
2,468,307
4,054,728
Valor de rescate
Cuentas por pagar ao 10
Cuentas por cobrar ao 10
Efectivo en caja
Inventario de materia prima
Inventario de producto en proceso
Inventario de producto terminado
Total de capital de trabajo
Valor actualizado de terreno
Valor residual de autotransporte
Valor residual de activos
Total
$
$
$
$
$
$
$
$
$
$
1,327,902 $
1,846,342 $
518,440 $
1,327,902 $
40,775 $
1,846,342 $
4,251,898 $
1,413,796 $
$
$
5,665,694 $
110,658
153,862
43,203
110,658
3,398
153,862
575,642
1,413,796
869,232
3,434,312
2014
27,900,213 $
Ventas
2015
2016
30,770,867 $
34,126,789 $
2017
35,424,444 $
2018
39,927,556
6
0.04
4.19
7
0.04
4.22
Inflacin
3
0.04
4.22
4
0.04
4.18
$
$
2014
4,955,204
172,524
Capital de trabajo
2015
2016
5,177,438 $
5,386,936
222,234 $
209,498
$
$
2017
5,636,260
249,324
$
$
2018
5,850,576
214,316
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
6
39,927,556
18,295,432
21,632,124
4,624,472
17,007,652
423,015
17,430,667
4,880,587
1,743,067
10,807,014
$
$
$
$
$
$
$
$
$
$
7
42,436,568
19,004,814
23,431,754
4,871,041
18,560,713
439,100
18,999,813
5,319,948
1,899,981
11,779,884
$
$
2
$
$
$
$
$
$
4,847,501
2,249,763
7,097,265
$
$
$
$
$
$
$
$
$
$
$
172,524
2,258,853
2,431,378
4,665,887
$
$
$
$
$
5
0.04
4.27
6
10,807,014
2,319,393
13,126,407
214,316
214,316
12,912,091
no va
2019
42,436,568 $
2020
43,372,392 $
2021
45,153,115 $
2022
50,844,898
8
0.04
4.21
9
0.04
4.22
10
0.04
4.21
11
0.04
4.22
$
$
2019
6,105,832
255,256
$
$
2020
6,362,268
256,435
$
$
2021
6,635,280
273,012
$
$
$
$
$
$
$
$
$
$
8
43,372,392
19,681,786
23,690,605
5,004,246
18,686,359
458,258
19,144,617
5,360,493
1,914,462
11,869,663
$
$
$
$
$
$
$
$
$
$
9
45,153,115
20,484,964
24,668,151
5,209,214
19,458,937
477,504
19,936,441
5,582,203
1,993,644
12,360,593
$
$
$
$
$
$
$
$
$
$
10
50,844,898
21,298,951
29,545,947
5,689,038
23,856,909
497,994
24,354,903
6,819,373
2,435,490
15,100,040
$
$
Volumen de produccin
Envases
$ unitario
$ venta
2022
6,907,702
272,422
ISR
PTU
10
11
$
$
$
$
$
$
$
$
11,779,884 $
2,319,393 $
$
14,099,277 $
$
$
11,869,663 $
2,319,393 $
$
14,189,056 $
$
$
12,360,593 $
2,384,830 $
$
14,745,423 $
$
$
15,100,040 $
2,384,830 $
$
17,484,870 $
3,434,312
3,434,312
$
$
$
$
$
$
255,256 $
$
255,256 $
13,844,021 $
$
256,435 $
$
256,435 $
13,932,620 $
1,738,465 $
273,012 $
$
2,011,477 $
12,733,946 $
272,422
272,422
17,212,447
3,434,312
$
$
$
$
$
28%
10%
as laborales
Volumen de produccin
nvases
unitario
venta
26,000,000
800
130
250
250
Cubetas al ao
200000
$
$
$
2012
182,280 $
130 $
23,696,400 $
2013
189,571 $
141 $
26,702,636 $
2014
189,571 $
147 $
27,900,213 $
164,052.0 $
17,061,390.00 $
17,061,390.00 $
2015
200,945
153
30,770,867
18,085,050.0
$
$
$
2016
213,002 $
160 $
34,126,789 $
2017
213,002 $
166 $
35,424,444 $
2018
230,042 $
174 $
39,927,556 $
2019
234,643 $
181 $
42,436,568 $
19,170,180.0 $
19,170,180.0 $
20,703,780.00 $
21,117,870.00 $
2020
229,950
189
43,372,392
20,695,500.0
$
$
$
2021
229,950 $
196 $
45,153,115 $
20,695,500.0 $
2022
248,346
205
50,844,898
22,351,140.0
$
$
-$
-$
-$
0
16,941,401
16,941,401
16,941,401
16,941,401
23.24
0.23
$
$
$
$
-$
1
4,054,728
4,054,728
3,290,228
13,651,173
$
$
$
$
-$
2
4,665,887
4,665,887
3,072,293
10,578,880
VPN
$
$
$
$
-$
$
3
6,040,397
6,040,397
3,227,440
7,351,440
12,335,871
38.21
1,163
RSI%
PCEI
5.432525161
Ao
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
1
19.42
-$
$
$
$
$
$
$
$
$
$
$
$
FNE
16,941,401 -$
4,054,728 $
4,665,887 $
6,040,397 $
7,778,216 $
6,778,091 $
12,912,091 $
13,844,021 $
13,932,620 $
12,733,946 $
17,212,447 $
3,434,312 $
2
18.13
FNED
16,941,401
3,290,228
3,072,293
3,227,440
3,372,383
2,384,671
3,686,226
3,207,095
2,619,067
1,942,410
2,130,516
344,942
3
19.05
FNEDA
-$
-$
-$
-$
-$
$
$
$
$
$
$
13,651,173
10,578,880
7,351,440
3,979,057
1,594,385
2,091,840
5,298,935
7,918,002
9,860,412
11,990,929
12,335,871
$
$
$
$
-$
4
7,778,216
7,778,216
3,372,383
3,979,057
4
19.91
$
$
$
$
-$
5
6,778,091
6,778,091
2,384,671
1,594,385
5
14.08
$
$
$
$
$
6
12,912,091
12,912,091
3,686,226
2,091,840
6
21.76
$
$
$
$
$
7
13,844,021
13,844,021
3,207,095
5,298,935
7
18.93
$
$
$
$
$
8
13,932,620
13,932,620
2,619,067
7,918,002
8
15.46
$
$
$
$
$
9
12,733,946
12,733,946
1,942,410
9,860,412
9
11.47
$
$
$
$
$
10
17,212,447
17,212,447
2,130,516
11,990,929
10
12.58
$
$
$
$
$
11
3,434,312
3,434,312
344,942
12,335,871 VPN
Datos de FNE
Ao
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
11
2.04
0
1
2
3
4
5
6
7
8
9
10
11
Datos de FNE
FNE
-$
16,941,401
$
4,054,728
$
4,665,887
$
6,040,397
$
7,778,216
$
6,778,091
$
12,912,091
$
13,844,021
$
13,932,620
$
12,733,946
$
17,212,447
$
3,434,312
-$
$
$
$
$
$
$
$
$
$
$
$
17,028,456
5,445,064
6,114,444
7,577,642
9,409,111
8,458,871
14,716,475
15,734,197
15,887,188
14,746,882
20,908,512
2,601,606
10
11
12
Series2
12
Series1
Analisis de sensibilidad
VPN
Variable
$
$
$
$
$
$
$
$
$
Materia prima
Precio de venta
Volumen de produccin
747,264
879,134
1,011,004
111
130
150
154,938
182,280
209,622
%
85%
ORIGINAL
115%
85%
ORIGINAL
115%
85%
ORIGINAL
115%
12,335,871
12,335,871
12,335,871
VPN
12,823,123
$
$
11,848,618
1,701,734
$
$
23,529,699
123,455,869
12,325,873
879134
879134
Analisis de sensibilidad
1000.00
800.00
VPN
600.00
400.00
200.00
0.00
-15%
-10%
-5%
0%
-200.00
5%
10%
VPN
3.95
-3.95
-86.20
90.74
900.79
-0.08
-10%
10%
3.95
-3.95
bilidad
Materia prima
Precio de venta
Volumen de produccin
15%
-86.20
90.74
900.79
-0.08