Camaleon Proyecto Final

INDUSTRIA METALMECANICA XY
Costos del mes de Agosto del 2013, para la produccin de 800 pares de zapatos de seguridad industrial
MATERIAS PRIMAS Y MATERIALES
DESCRIPCION
CANT.
Refuerzo de punta: acero.(plancha 1x3)
Pala: Lmina hmeda de Poliuretano, lmina seca de Poliuretano, lona, cuero, nylon.
Forro: Lmina seca de Poliuretano, cuero dividido, espuma, tejido de punto.
Parche o placa: esponja, espuma.
Contrabolsa: Tela no tejida, gamuza.
Planta o suela: PVC, Poliuretano, EVA, caucho.
Plantilla: Texon, supertex.
Fuste
Tapa del fuste: Chapa de madera negra, azul o rojo (2mm 1.5mm)
Hebilla.
Ltex.
Lazos o agujetas.
Bolsas PE.
SUMATORIA
20.00
90.00
100.00
100.00
140.00
800.00
800.00
800.00
800.00
1,600.00
120.00
1,600.00
800.00
FUERZA LABORAL
DESCRIPCION
JUNTA GENERAL DE SOCIOS
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
JEFE DE MARKETING Y VENTAS
JEFE DE RECURSOS HUMANOS
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
SUPERVISOR DE CALIDAD
JEFE DE MANTENIMIENTO
JEFE DE VENTAS
DIRECTOR PUBLICITARIO
DIRECTOR DE SEGURIDAD INDUSTRIAL
ADMINISTRADOR DE PERSONAL
DEPARTAMENTO
JUNTA GENEREAL DE SOCIO
PRESIDENCIA
GERENCIA
DEPARTAMENTO FINANCIERO
DEPARTAMENTO DE PRODUCCION
DEPARTAMENTO DE MARKETING Y VENTAS
DEPARTAMENTO DE RECURSOS HUMANOS
SECCION DE CORTE
SECCION DE COCIDO
SECCION DE PLANCHADO
SECCION DE EMPACADO
PRESUPUESTO DE MANO DE OBRA

AO: 1
DESCRIPCIN
CANT.

PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
TOTAL
38.00
AO: 2
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
TOTAL
AO: 3
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
38.00
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
TOTAL
38.00
AO: 4
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
TOTAL
AO: 5
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
38.00
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
TOTAL
38.00
AO: 6
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
TOTAL
AO: 7
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
38.00
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
TOTAL
38.00
AO: 8
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
TOTAL
AO: 9
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
38.00
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
CANT.
5
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
TOTAL
38.00
AO: 10
DESCRIPCIN
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
OBRERO 1
OBRERO 2
OBRERO 3
OBRERO 4
JEFE DE VENTAS
TOTAL
CANT.
4
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
1
1
1
1
1
1
37.00
OTROS COSTOS GENERALES

DESCRIPCION
Maquinaria
Nave Industrial
Equipo de computacin y software
Vehculo
Terreno
Mobiliario
CANT.
1.00
1.00
1.00
1.00
1.00
1.00
TABLA DE DEPRECIACIONES
DEPRECIACIONES ACTIVOS FIJOS
Maquinaria
Nave Industrial
Vehculo
Mobiliario
VALORES
40,756.00
75,000.00
2,122.00
31,550.00
740.10
DETALLE DE COSTOS FIJOS

DESCRIPCION
PRESIDENTE
GERENTE
JEFE FINANCIERO
JEFE DE PRODUCCION
ANALISTA FINANCIERO
CAJERO
CONTADOR GENERAL
DISEADOR
JEFE DE PLANTA
JEFE DE VENTAS
Maquinaria
Nave Industrial
Vehculo
Mobiliario
CANT.
4.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
TOTAL COSTOS FIJOS
DETALLE DE COSTOS VARIABLES (AO 1)
DESCRIPCION
CANT.
Fuste
Hebilla.
Ltex.
Lazos o agujetas.
Bolsas PE.
OBRERO 1
OBRERO 2
OBRERO 3
TOTAL COSTOS VARIABLES
20.00
90.00
100.00
100.00
140.00
800.00
800.00
800.00
800.00
1,600.00
120.00
1,600.00
800.00
3.00
3.00
3.00
COSTO TOTAL UNITARIO

RENTABILIDAD
PRECIO DE VENTA

DESCRIPCION
CANT.
Fuste
Hebilla.
Ltex.
Lazos o agujetas.
Bolsas PE.
OBRERO 1
OBRERO 2
OBRERO 3
20.96
94.32
104.80
104.80
146.72
838.40
838.40
838.40
838.40
1,676.80
125.76
1,676.80
838.40
3.14
3.14
3.14

DESCRIPCION
CANT.
21.97
98.85

Fuste
Hebilla.
Ltex.
Lazos o agujetas.
Bolsas PE.
OBRERO 1
OBRERO 2
OBRERO 3
109.83
109.83
153.76
878.64
878.64
878.64
878.64
1,757.29
131.80
1,757.29
878.64
3.29
3.29
3.29

DESCRIPCION
CANT.
Fuste
Hebilla.
Ltex.
Lazos o agujetas.
Bolsas PE.
OBRERO 1
OBRERO 2
OBRERO 3
23.02
103.59
115.10
115.10
161.14
920.82
920.82
920.82
920.82
1,841.64
138.12
1,841.64
920.82
3.45
3.45
3.45

DESCRIPCION
Tol
Tubos
Angulos
Electrodos
Tornillos
CANT.
25.32
113.95
126.61
126.61
177.26
Pintura
Tier
Obreros
Jefe de Planta
Insumos indirectos
Energa elctrica (consumo)
Combustibles y lubricantes
Servicio de alimentacin
1,012.90
1,012.90
2.00
1,012.90
2,025.80
151.93
2,025.80
1,012.90

DESCRIPCION
Tol
Tubos
Angulos
Electrodos
Tornillos
Pintura
Tier
Obreros
Jefe de Planta
Insumos indirectos
CANT.
27.85
125.35
139.27
139.27
194.98
1,114.19
1,114.19
2.00
1,114.19
2,228.38
167.13
2,228.38
1,114.19

DESCRIPCION
Tol
Tubos
Angulos
Electrodos
Tornillos
Pintura
Tier
Obreros
Jefe de Planta
Insumos indirectos
CANT.
30.64
137.88
153.20
153.20
214.48
1,225.61
1,225.61
2.00
1,225.61
2,451.22

183.84
2,451.22
1,225.61

DESCRIPCION
Tol
Tubos
Angulos
Electrodos
Tornillos
Pintura
Tier
Obreros
Jefe de Planta
Insumos indirectos
CANT.
33.70
151.67
168.52
168.52
235.93
1,348.17
1,348.17
2.00
1,348.17
2,696.34
202.23
2,696.34
1,348.17

DESCRIPCION
Tol
Tubos
Angulos
Electrodos
Tornillos
Pintura
Tier
Obreros
Jefe de Planta
Insumos indirectos
CANT.
37.07
166.84
185.37
185.37
259.52
1,482.99
1,482.99
2.00
1,482.99
2,965.97
222.45
2,965.97
1,482.99

DESCRIPCION
Tol
Tubos
Angulos
Electrodos
Tornillos
Pintura
Tier
Obreros
Jefe de Planta
Insumos indirectos
CANT.
40.78
183.52
203.91
203.91
285.47
1,631.29
1,631.29
2.00
1,631.29
3,262.57
244.69
3,262.57
1,631.29
SE HA ESTABLECIDO UN MARGEN DE RENTABILIDAD SOBRE EL COSTO FIJO+VARIABLE DEL 30%
DETERMINAR LA INVERSIN INICIAL

INVERSION
VALORES
Maquinaria
Planta de Produccin
Vehculo
CAPITAL DE TRABAJO (3 MESES DE COSTOS VARIABLES)
40,756.00
75,000.00
2,122.00
31,550.00
292,957.74
TOTAL DE LA INVERSION
442,385.74
CAPITAL PROPIO (40%)

CAPITAL EXTERNO (60%)
TOTAL
176,954.30
265,431.44
442,385.74
NOTAS:
Los precios crecern en un 6% anual a partir del segundo ao respecto al ao anterior
Los costos fijos y variables crecern en un 3.5% anual a partir del segundo ao, respecto al ao anterior hasta el quinto ao y a pa
La mano de obra se incrementar en funcin de la inflacin y la productividad (4% inflacin) (3.5% productividad) para todos los a
A partir del segundo ao se incrementa la produccin en un 10% hasta el quinto ao desde el sexto ao el 20%
ESTADO DE RESULTADOS PROYECTADOS
1
2014
2,400.00
188.22
122.07
Unidades producidas y vendidas (Q)

Precio (Ctu + % Rentab.)
Costo Variable Unitario
VENTAS
(PVP * Q)
451,728.00
(-) Costos Variables Totales (Cvu * Q)

= MARGEN DE CONTRIBUCIN
292,957.74
158,770.26
(-) Costo Fijo (Administracin y operacin)

(-) Costo Fijo - DEPRECIACIONES
Maquinaria
Planta de Produccin
Vehculo
(-) Gastos Financieros
UTILIDAD ANTES DE PTU (OPERACIONAL)
(Margen de Contribuci'on - Costos y Gastos)
203,179.79
(-) 15% PT.U. (Utilidad Operacional * 0.15)

UTILIDAD ANTES DE I.R. (UO - 15% PTU)
-14,473.33
-82,015.53
4,075.60
3,750.00
707.26
6,310.00
37,236.47
-96,488.86
(-) 23% I.R.

UTILIDAD LIQUIDA (Utilidad antes de Imp. - 23%)
-18,863.57
-63,151.96
39,372.62
Ortiz David
-102,524.58
COSTO FINANCIERO
ESTRUCTURA
RECURSO PROPIO
RECURSO EXTERNO
40%
60%
100%
FLUJO NETO DE FONDOS

Ao= 0
UTILIDAD OPERACIONAL
- IMPUESTOS
- 15% PTU
- INTERESES
+ DEPREC. MAQUINARIA
+ DEPREC EDIFICIO
+ DEPREC. EQ. CMPUTO
+ DEPREC. VEHCULO
- CAPITAL (deuda)
(-) INVERSIONES
Maquinaria
Planta de Produccin
($ 40,756.00)
($ 75,000.00)
($ 2,122.00)
Vehculo
($ 31,550.00)
($ 292,957.74)
(+) V.RECUPERACIN
MAQUINARIA
EDIFICIO Y PLANTA
EQ. COMPUTACIN
VEHICULO
($ 442,385.74)
VAN
-I
AOS
FNF (d)
VAN
VAN
#N/A
#N/A
VAN
TIR
#VALUE!
$ 95,843.21
monto
Inters
Plazo (aos)
Pagos (mensuales)
TABLA DE AMORTIZACIN
CUOTA FIJA
1
2
3
4
6,314.60
6,314.60
6,314.60
6,314.60
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
6,314.60
378,875.73
UNIDADES
m
m
m
m
m
unidades
unidades
unidades
unidades
unidades
m
unidades
unidades
CANT.
4
1
1
1
1
1
1
1
1
1
1
1
3
3
3
3
1
1
1
1
1
1
SUELDO
BSICO
VALOR
60.25
95.2
75.4
25
33
18
13
26
14
3
17.5
2.25
3.5
SUELDO
BSICO
TOTAL
1,205.00
8,568.00
7,540.00
2,500.00
4,620.00
14,400.00
10,400.00
20,800.00
11,200.00
4,800.00
2,100.00
3,600.00
2,800.00
94,533.00
TOTAL
800.00
1,500.00
1,000.00
1,000.00
1,000.00
1,000.00
600.00
550.00
780.00
500.00
800.00
346.62
346.62
346.62
346.62
600.00
600.00
550.00
500.00
600.00
600.00
800.00
1,500.00
1,000.00
1,000.00
1,000.00
1,000.00
600.00
550.00
780.00
500.00
800.00
1,039.86
1,039.86
1,039.86
1,039.86
600.00
600.00
550.00
500.00
600.00
600.00
XIII SUELDO
XIV SUELDO
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
1 planchas de tol por cada 2 pupitres escolares

1 tubo por cada 5 pupitres escolares
2 ngulos por pupitre
4 electrodos por cada banca
6 tornillos por cada banca
Un galn de pintura por cada 10 pupitres
Un galn de tier por cada 20 pupitres
TIPO DE
COSTO
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
VARIABLE
VARIABLE
VARIABLE
VARIABLE
FIJO
FIJO
FIJO
FIJO
FIJO
FIJO
VACACIONES
FONDO DE
RESERVA
APORTE
PATRONAL
IESS
800.00
1,500.00
1,000.00
1,000.00
1,000.00
1,000.00
600.00
550.00
780.00
500.00
800.00
340.00
340.00
340.00
340.00
600.00
600.00
550.00
500.00
600.00
600.00
66.67
125.00
83.33
83.33
83.33
83.33
50.00
45.83
65.00
41.67
66.67
28.33
28.33
28.33
28.33
50.00
50.00
45.83
41.67
50.00
50.00
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
28.33
33.33
62.50
41.67
41.67
41.67
41.67
25.00
22.92
32.50
20.83
33.33
14.17
14.17
14.17
14.17
25.00
25.00
22.92
20.83
25.00
25.00
14,340.00
1,195.00
595.00
597.50
XIII SUELDO
XIV SUELDO
852.80
1,599.00
1,066.00
1,066.00
1,066.00
1,066.00
639.60
586.30
831.48
533.00
852.80
362.44
362.44
362.44
362.44
639.60
639.60
586.30
533.00
639.60
639.60
71.07
133.25
88.83
88.83
88.83
88.83
53.30
48.86
69.29
44.42
71.07
30.20
30.20
30.20
30.20
53.30
53.30
48.86
44.42
53.30
53.30
15,286.44
1,273.87
SUELDO
BSICO
No se considera en el primer
- ao
97.20ao
182.25ao
121.50ao
121.50ao
121.50ao
121.50ao
72.90ao
66.83ao
94.77ao
60.75ao
97.20ao
41.31ao
41.31ao
41.31ao
41.31ao
72.90ao
72.90ao
66.83ao
60.75ao
72.90ao
72.90ao
-
1,742.31
VACACIONES
FONDO DE
RESERVA
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
30.20
35.53
66.63
44.42
44.42
44.42
44.42
26.65
24.43
34.65
22.21
35.53
15.10
15.10
15.10
15.10
26.65
26.65
24.43
22.21
26.65
26.65
71.07
133.25
88.83
88.83
88.83
88.83
53.30
48.86
69.29
44.42
71.07
30.20
30.20
30.20
30.20
53.30
53.30
48.86
44.42
53.30
53.30
APORTE
PATRONAL
IESS
103.62
194.28
129.52
129.52
129.52
129.52
77.71
71.24
101.02
64.76
103.62
44.04
44.04
44.04
44.04
77.71
77.71
71.24
64.76
77.71
77.71
634.27
636.94
1,273.87
1,857.30
VACACIONES
FONDO DE
RESERVA
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
32.20
37.88
71.02
47.35
47.35
47.35
47.35
28.41
26.04
36.93
23.67
37.88
16.10
16.10
16.10
16.10
16.10
28.41
28.41
26.04
23.67
28.41
75.76
142.04
94.70
94.70
94.70
94.70
56.82
52.08
73.86
47.35
75.76
32.20
32.20
32.20
32.20
32.20
56.82
56.82
52.08
47.35
56.82
APORTE
PATRONAL
IESS
110.45
207.10
138.07
138.07
138.07
138.07
82.84
75.94
107.69
69.03
110.45
46.94
46.94
46.94
46.94
46.94
82.84
82.84
75.94
69.03
82.84
1,333.32
676.13
666.66
1,333.32
1,943.99
XIII SUELDO
XIV SUELDO
VACACIONES
FONDO DE
RESERVA
969.08
1,817.03
1,211.36
1,211.36
1,211.36
1,211.36
726.81
666.25
944.86
605.68
969.08
411.86
411.86
411.86
411.86
411.86
726.81
726.81
666.25
605.68
726.81
80.76
151.42
100.95
100.95
100.95
100.95
60.57
55.52
78.74
50.47
80.76
34.32
34.32
34.32
34.32
34.32
60.57
60.57
55.52
50.47
60.57
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
40.38
75.71
50.47
50.47
50.47
50.47
30.28
27.76
39.37
25.24
40.38
17.16
17.16
17.16
17.16
17.16
30.28
30.28
27.76
25.24
30.28
80.76
151.42
100.95
100.95
100.95
100.95
60.57
55.52
78.74
50.47
80.76
34.32
34.32
34.32
34.32
34.32
60.57
60.57
55.52
50.47
60.57
APORTE
PATRONAL
IESS
117.74
220.77
147.18
147.18
147.18
147.18
88.31
80.95
114.80
73.59
117.74
50.04
50.04
50.04
50.04
50.04
88.31
88.31
80.95
73.59
88.31
17,055.89
1,421.32
720.76
710.66
1,421.32
2,072.29
SUELDO
BSICO
XIII SUELDO
XIV SUELDO
909.08
1,704.53
1,136.36
1,136.36
1,136.36
1,136.36
681.81
625.00
886.36
568.18
909.08
386.36
386.36
386.36
386.36
386.36
681.81
681.81
625.00
568.18
681.81
75.76
142.04
94.70
94.70
94.70
94.70
56.82
52.08
73.86
47.35
75.76
32.20
32.20
32.20
32.20
32.20
56.82
56.82
52.08
47.35
56.82
15,999.89
SUELDO
BSICO
VACACIONES
FONDO DE
RESERVA
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
36.59
43.04
80.71
53.80
53.80
53.80
53.80
32.28
29.59
41.97
26.90
43.04
18.29
18.29
18.29
18.29
18.29
32.28
32.28
29.59
26.90
32.28
86.09
161.41
107.61
107.61
107.61
107.61
64.57
59.18
83.93
53.80
86.09
36.59
36.59
36.59
36.59
36.59
64.57
64.57
59.18
53.80
64.57
APORTE
PATRONAL
IESS
125.51
235.34
156.89
156.89
156.89
156.89
94.14
86.29
122.38
78.45
125.51
53.34
53.34
53.34
53.34
53.34
94.14
94.14
86.29
78.45
94.14
1,515.13
768.33
757.57
1,515.13
2,209.06
XIII SUELDO
XIV SUELDO
VACACIONES
FONDO DE
RESERVA
1,101.22
2,064.80
1,376.53
1,376.53
1,376.53
1,376.53
825.92
757.09
1,073.69
688.27
1,101.22
468.02
468.02
468.02
468.02
468.02
825.92
825.92
757.09
688.27
825.92
91.77
172.07
114.71
114.71
114.71
114.71
68.83
63.09
89.47
57.36
91.77
39.00
39.00
39.00
39.00
39.00
68.83
68.83
63.09
57.36
68.83
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
39.00
45.88
86.03
57.36
57.36
57.36
57.36
34.41
31.55
44.74
28.68
45.88
19.50
19.50
19.50
19.50
19.50
34.41
34.41
31.55
28.68
34.41
91.77
172.07
114.71
114.71
114.71
114.71
68.83
63.09
89.47
57.36
91.77
39.00
39.00
39.00
39.00
39.00
68.83
68.83
63.09
57.36
68.83
APORTE
PATRONAL
IESS
133.80
250.87
167.25
167.25
167.25
167.25
100.35
91.99
130.45
83.62
133.80
56.86
56.86
56.86
56.86
56.86
100.35
100.35
91.99
83.62
100.35
19,381.56
1,615.13
819.04
807.56
1,615.13
2,354.86
SUELDO
BSICO
XIII SUELDO
XIV SUELDO
1,033.04
1,936.96
1,291.30
1,291.30
1,291.30
1,291.30
774.78
710.22
1,007.22
645.65
1,033.04
439.04
439.04
439.04
439.04
439.04
774.78
774.78
710.22
645.65
774.78
86.09
161.41
107.61
107.61
107.61
107.61
64.57
59.18
83.93
53.80
86.09
36.59
36.59
36.59
36.59
36.59
64.57
64.57
59.18
53.80
64.57
18,181.57
SUELDO
BSICO
VACACIONES
FONDO DE
RESERVA
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
41.58
48.91
91.71
61.14
61.14
61.14
61.14
36.68
33.63
47.69
30.57
48.91
20.79
20.79
20.79
20.79
20.79
36.68
36.68
33.63
30.57
36.68
97.83
183.42
122.28
122.28
122.28
122.28
73.37
67.26
95.38
61.14
97.83
41.58
41.58
41.58
41.58
41.58
73.37
73.37
67.26
61.14
73.37
APORTE
PATRONAL
IESS
142.63
267.43
178.29
178.29
178.29
178.29
106.97
98.06
139.06
89.14
142.63
60.62
60.62
60.62
60.62
60.62
106.97
106.97
98.06
89.14
106.97
1,721.73
873.09
860.86
1,721.73
2,510.28
XIII SUELDO
XIV SUELDO
VACACIONES
FONDO DE
RESERVA
1,251.38
2,346.34
1,564.23
1,564.23
1,564.23
1,564.23
938.54
860.33
1,220.10
782.11
1,251.38
531.84
531.84
531.84
531.84
531.84
938.54
938.54
860.33
782.11
938.54
104.28
195.53
130.35
130.35
130.35
130.35
78.21
71.69
101.67
65.18
104.28
44.32
44.32
44.32
44.32
44.32
78.21
78.21
71.69
65.18
78.21
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
44.32
52.14
97.76
65.18
65.18
65.18
65.18
39.11
35.85
50.84
32.59
52.14
22.16
22.16
22.16
22.16
22.16
39.11
39.11
35.85
32.59
39.11
104.28
195.53
130.35
130.35
130.35
130.35
78.21
71.69
101.67
65.18
104.28
44.32
44.32
44.32
44.32
44.32
78.21
78.21
71.69
65.18
78.21
APORTE
PATRONAL
IESS
152.04
285.08
190.05
190.05
190.05
190.05
114.03
104.53
148.24
95.03
152.04
64.62
64.62
64.62
64.62
64.62
114.03
114.03
104.53
95.03
114.03
22,024.35
1,835.36
930.72
917.68
1,835.36
2,675.96
SUELDO
BSICO
XIII SUELDO
XIV SUELDO
1,173.91
2,201.07
1,467.38
1,467.38
1,467.38
1,467.38
880.43
807.06
1,144.56
733.69
1,173.91
498.91
498.91
498.91
498.91
498.91
880.43
880.43
807.06
733.69
880.43
97.83
183.42
122.28
122.28
122.28
122.28
73.37
67.26
95.38
61.14
97.83
41.58
41.58
41.58
41.58
41.58
73.37
73.37
67.26
61.14
73.37
20,660.74
SUELDO
BSICO
VACACIONES
FONDO DE
RESERVA
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
47.24
55.58
104.22
69.48
69.48
69.48
69.48
41.69
38.21
54.19
34.74
55.58
23.62
23.62
23.62
23.62
23.62
41.69
41.69
38.21
34.74
41.69
111.16
208.43
138.96
138.96
138.96
138.96
83.37
76.43
108.39
69.48
111.16
47.24
47.24
47.24
47.24
47.24
83.37
83.37
76.43
69.48
83.37
APORTE
PATRONAL
IESS
162.08
303.90
202.60
202.60
202.60
202.60
121.56
111.43
158.03
101.30
162.08
68.88
68.88
68.88
68.88
68.88
121.56
121.56
111.43
101.30
121.56
1,956.50
992.14
978.25
1,956.50
2,852.57
XIII SUELDO
XIV SUELDO
VACACIONES
FONDO DE
RESERVA
1,422.02
2,666.28
1,777.52
1,777.52
1,777.52
1,777.52
1,066.51
977.64
1,386.47
888.76
1,422.02
604.36
604.36
604.36
604.36
604.36
1,066.51
1,066.51
977.64
888.76
1,066.51
118.50
222.19
148.13
148.13
148.13
148.13
88.88
81.47
115.54
74.06
118.50
50.36
50.36
50.36
50.36
50.36
88.88
88.88
81.47
74.06
88.88
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
50.36
59.25
111.10
74.06
74.06
74.06
74.06
44.44
40.73
57.77
37.03
59.25
25.18
25.18
25.18
25.18
25.18
44.44
44.44
40.73
37.03
44.44
118.50
222.19
148.13
148.13
148.13
148.13
88.88
81.47
115.54
74.06
118.50
50.36
50.36
50.36
50.36
50.36
88.88
88.88
81.47
74.06
88.88
APORTE
PATRONAL
IESS
172.78
323.95
215.97
215.97
215.97
215.97
129.58
118.78
168.46
107.98
172.78
73.43
73.43
73.43
73.43
73.43
129.58
129.58
118.78
107.98
129.58
25,027.50
2,085.63
1,057.63
1,042.81
2,085.63
3,040.84
SUELDO
BSICO
XIII SUELDO
XIV SUELDO
1,333.97
2,501.20
1,667.47
1,667.47
1,667.47
1,667.47
1,000.48
917.11
1,300.63
833.73
1,333.97
566.94
566.94
566.94
566.94
566.94
1,000.48
1,000.48
917.11
833.73
1,000.48
111.16
208.43
138.96
138.96
138.96
138.96
83.37
76.43
108.39
69.48
111.16
47.24
47.24
47.24
47.24
47.24
83.37
83.37
76.43
69.48
83.37
23,477.96
SUELDO
BSICO
TOTAL
40,756.00
75,000.00
2,122.00
31,550.00
22,500.00
740.10
TIPO DE
COSTO
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Dep.
Mensual
Dep. Anual
4,075.60
339.63
3,750.00
312.50
707.33
58.94
6,310.00
525.83
74.01
6.17
TIPO DE
COSTO
Fijo
Fijo
Fijo
Fijo
Fijo
VALOR
40,756.00
75,000.00
2,122.00
31,550.00
22,500.00
740.10
En maquinaria se ha invertido $ 20.000,00 dlares

La Planta de Produccin tiene un costo de $30.000,00 dlares
En equipo de computacin se ha invertido $ 6.000,00
Se dispone de un vehculo couyo costo es de $ 15.000,00
DE COSTOS FIJOS
VALOR
1,042.20
1,929.33
1,295.67
1,295.67
1,295.67
1,295.67
788.73
725.37
1,016.85
662.00
1,042.20
788.73
788.73
725.37
662.00
788.73
788.73
339.63
312.50
58.94
525.83
6.17
STOS VARIABLES (AO 1)
TOTAL
1,042.20
1,929.33
1,295.67
1,295.67
1,295.67
1,295.67
788.73
725.37
1,016.85
662.00
1,042.20
788.73
788.73
725.37
662.00
788.73
788.73
339.63
312.50
58.94
525.83
6.17
18,174.73
TIPO DE
COSTO
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Fijo
Unidades
Producidas
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
Costo
Unitario
1.303
2.412
1.620
1.620
1.620
1.620
0.986
0.907
1.271
0.827
1.303
0.986
0.986
0.907
0.827
0.986
0.986
0.425
0.391
0.074
0.657
0.008
22.72
VALOR
60.25
95.2
75.4
25
33
18
13
26
14
3
17.5
2.25
3.5
346.62
346.62
346.62
TOTAL
1,205.00
8,568.00
7,540.00
2,500.00
4,620.00
14,400.00
10,400.00
20,800.00
11,200.00
4,800.00
2,100.00
3,600.00
2,800.00
1,039.86
1,039.86
1,039.86
97,652.58
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
115,827.31
18,174.73
Costo
Unitario
1.506
10.710
9.425
3.125
5.775
18.000
13.000
26.000
14.000
6.000
2.625
4.500
3.500
1.300
1.300
1.300
122.0657
144.78
43.44
188.22

VALOR
62.72
99.10
78.49
26.03
34.35
18.74
13.53
27.07
14.57
3.12
18.22
2.34
3.64
360.83
360.83
360.83
TOTAL
1,314.62
9,347.41
8,225.90
2,727.42
5,040.27
15,709.94
11,346.07
22,692.13
12,218.84
5,236.65
2,291.03
3,927.48
3,054.71
1,134.45
1,134.45
1,134.45
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
838.40
106,535.84
Costo
Unitario
1.568
11.149
9.811
3.253
6.012
18.738
13.533
27.066
14.574
6.246
2.733
4.685
3.644
1.353
1.353
1.353
127.0704

VALOR
65.29
103.17
TIPO DE
TOTAL
COSTO
1,434.20 Variable
10,197.73 Variable
Unidades
Producidas
878.64
878.64
Costo
Unitario
1.632
11.606
81.71
27.09
35.76
19.51
14.09
28.18
15.17
3.25
18.96
2.44
3.79
375.63
375.63
375.63
8,974.19
2,975.53
5,498.78
17,139.04
12,378.20
24,756.39
13,330.37
5,713.01
2,499.44
4,284.76
3,332.59
1,237.65
1,237.65
1,237.65
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
878.64
878.64
878.64
878.64
878.64
878.64
878.64
878.64
878.64
878.64
878.64
878.64
878.64
878.64
116,227.19
10.214
3.387
6.258
19.506
14.088
28.176
15.172
6.502
2.845
4.877
3.793
1.409
1.409
1.409
132.2803

VALOR
67.97
107.40
85.06
28.20
37.23
20.31
14.67
29.33
15.79
3.38
19.74
2.54
3.95
391.03
391.03
391.03
TOTAL
1,564.67
11,125.40
9,790.56
3,246.21
5,998.99
18,698.15
13,504.22
27,008.43
14,543.00
6,232.72
2,726.81
4,674.54
3,635.75
1,350.24
1,350.24
1,350.24
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
920.82
126,800.15
Costo
Unitario
1.699
12.082
10.632
3.525
6.515
20.306
14.665
29.331
15.794
6.769
2.961
5.077
3.948
1.466
1.466
1.466
137.7038

VALOR
70.35
111.16
88.04
29.19
38.53
TOTAL
1,781.38
12,666.26
11,146.55
3,695.81
6,829.85
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
1,012.90
1,012.90
1,012.90
1,012.90
1,012.90
Costo
Unitario
1.759
12.505
11.005
3.649
6.743
21.02
15.18
1,780.71
16.35
3.50
20.43
2.63
4.09
21,287.84
15,374.55
3,561.42
16,557.21
7,095.95
3,104.48
5,321.96
4,139.30
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
1,012.90
1,012.90
1,012.90
1,012.90
1,012.90
1,012.90
1,012.90
1,012.90
112,562.54
21.017
15.179
3.516
16.346
7.006
3.065
5.254
4.087
111.1290

VALOR
72.46
114.49
90.68
30.07
39.69
21.65
15.63
1,898.24
16.84
3.61
21.05
2.71
4.21
TOTAL
2,018.30
14,350.88
12,629.04
4,187.35
7,738.22
24,119.12
17,419.37
3,796.47
18,759.32
8,039.71
3,517.37
6,029.78
4,689.83
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
1,114.19
127,294.75
Costo
Unitario
1.811
12.880
11.335
3.758
6.945
21.647
15.634
3.407
16.837
7.216
3.157
5.412
4.209
114.2487

VALOR
74.63
117.92
93.40
30.97
40.88
22.30
16.10
2,023.52
17.34
3.72
TOTAL
2,286.74
16,259.54
14,308.70
4,744.26
8,767.40
27,326.96
19,736.14
4,047.04
21,254.31
9,108.99
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
1,225.61
1,225.61
1,225.61
1,225.61
1,225.61
1,225.61
1,225.61
1,225.61
1,225.61
1,225.61
Costo
Unitario
1.866
13.267
11.675
3.871
7.154
22.297
16.103
3.302
17.342
7.432
21.68
2.79
4.34
3,985.18 Variable
6,831.74 Variable
5,313.58 Variable
1,225.61
1,225.61
1,225.61
143,970.58
3.252
5.574
4.335
117.4686

VALOR
76.87
121.46
96.20
31.90
42.10
22.97
16.59
2,157.07
17.86
3.83
22.33
2.87
4.47
TOTAL
2,590.87
18,422.06
16,211.76
5,375.25
9,933.47
30,961.45
22,361.05
4,314.14
24,081.13
10,320.48
4,515.21
7,740.36
6,020.28
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
1,348.17
162,847.52
Costo
Unitario
1.922
13.664
12.025
3.987
7.368
22.966
16.586
3.200
17.862
7.655
3.349
5.741
4.466
120.7916

VALOR
79.18
125.11
99.09
32.85
43.37
23.65
17.08
2,299.44
18.40
3.94
23.00
2.96
4.60
TOTAL
2,935.46
20,872.20
18,367.92
6,090.16
11,254.62
35,079.32
25,335.07
4,598.88
27,283.92
11,693.11
5,115.73
8,769.83
6,820.98
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Unidades
Producidas
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
1,482.99
Costo
Unitario
1.979
14.074
12.386
4.107
7.589
23.655
17.084
3.101
18.398
7.885
3.450
5.914
4.599
184,217.19
124.2204

VALOR
81.55
128.86
102.06
33.84
44.67
24.36
17.60
2,451.20
18.95
4.06
23.69
3.05
4.74
TOTAL
3,325.87
23,648.20
20,810.86
6,900.15
12,751.48
39,744.87
28,704.63
4,902.40
30,912.68
13,248.29
5,796.13
9,936.22
7,728.17
TIPO DE
COSTO
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
Variable
208,409.95
Valor de
Recuperacin
dep. Anual
4,075.60
12,226.80
3,750.00
52,500.00
707.26
318.30
6,310.00
12,620.00
292,957.74
Unidades
Producidas
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
1,631.29
Costo
Unitario
2.039
14.497
12.757
4.230
7.817
24.364
17.596
3.005
18.950
8.121
3.553
6.091
4.737
127.7581
30.00%
70.00%
15.00%
40.00%
100.00%
370,622.84
al ao anterior hasta el quinto ao y a partir del sexto ao en un 3%, respecto al ao anterior

n) (3.5% productividad) para todos los aos.
e el sexto ao el 20%
2
2015
2,640.00
199.51
127.07
3
2016
2,904.00
211.48
132.28
4
2017
3,194.00
224.17
137.70
5
2018
3,513.00
237.62
111.13
6
2019
4,216.00
251.88
114.25
7
2020
5,059.00
266.99
117.47
526,706.40
614,137.92
715,998.98
834,759.06
1,061,926.08
1,350,702.41
335,465.91
191,240.49
384,142.01
229,995.91
439,825.94
276,173.04
390,396.15
444,362.91
481,672.52
580,253.56
594,273.76
756,428.65
245,343.27
255,762.71
270,951.21
287,896.16
299,649.47
318,904.96
4,075.60
3,750.00
707.26
6,310.00
31,041.20
-99,986.84
4,075.60
3,750.00
707.26
6,310.00
23,850.02
-64,459.69
4,075.60
3,750.00
4,075.60
3,750.00
4,075.60
3,750.00
4,075.60
3,750.00
6,310.00
15,502.82
-24,416.59
6,310.00
5,813.77
136,517.39
272,778.49
429,698.10
-14,998.03
-84,988.82
-9,668.95
-54,790.73
-3,662.49
-20,754.10
20,477.61
116,039.78
40,916.77
231,861.72
64,454.71
365,243.38
-19,547.43
-12,601.87
-4,773.44
26,689.15
53,328.19
84,005.98
-65,441.39
-42,188.87
-15,980.66
89,350.63
178,533.52
281,237.40
49,351.83
77,712.00
82,223.36
280,715.51
135,401.56
Benavidez
Quispe Pal
Guato Ana
Poveda E.
Castro S.
-114,793.22
-119,900.87
-98,204.02
-191,364.88
43,131.96
COSTO
Ke= 41.00%
Kp= 15.00%
TMAR ===>
CPK
16.40%
9.00%
25.40%
Ao= 1
($ 96,488.86)
$ 18,863.57
$ 14,473.33
($ 37,236.47)
$ 4,075.60
$ 3,750.00
$ 707.26
$ 6,310.00
($ 38,538.68)
Ao= 2
($ 99,986.84)
$ 19,547.43
$ 14,998.03
($ 31,041.20)
$ 4,075.60
$ 3,750.00
$ 707.26
$ 6,310.00
($ 44,733.94)
Ke = Fr + b(Km - Fr)
Fr=
b=
Km=
Ke=
Ao= 3
($ 64,459.69)
$ 12,601.87
$ 9,668.95
($ 23,850.02)
$ 4,075.60
$ 3,750.00
$ 707.26
$ 6,310.00
($ 51,925.13)
Ao= 4
Ao= 5
Ao= 6
($ 24,416.59) $ 136,517.39 $ 272,778.49
$ 4,773.44 ($ 26,689.15) ($ 53,328.19)
$ 3,662.49 ($ 20,477.61) ($ 40,916.77)
($ 15,502.82)
($ 5,813.77)
$ 0.00
$ 4,075.60
$ 4,075.60
$ 4,075.60
$ 3,750.00
$ 3,750.00
$ 3,750.00
$ 6,310.00
($ 60,272.32)
$ 6,310.00
($ 69,961.37)
($ 124,084.24) ($ 126,373.67) ($ 103,121.15)
F1
(1+i)1
1.00
#N/A
F2
(1+i)2
2.00
#N/A
F3
(1+i)3
($ 77,620.20)
F4
(1+i)4
#N/A
#N/A
265,431.44
15.00%
5
12
#N/A
#N/A
3,317.89
3,280.43
3,242.51
3,204.11
$ 186,359.12
F5
(1+i)5
#N/A
#N/A
#N/A
#N/A
$6,314.60
I = (C x % x t)/360
INTERES
$ 27,711.08
PAGO
CAPITAL
2,996.70
3,034.16
3,072.09
3,110.49
SALDO
265,431.44
262,434.74
259,400.58
256,328.49
253,218.00
I = (59.367,02 x 15% x 30)/360

SALDO DE
CAPITAL
265,431.44
262,434.74
259,400.58
256,328.49
253,218.00
3,165.23
3,125.86
3,086.00
3,045.64
3,004.78
2,963.41
2,921.52
2,879.10
2,836.16
2,792.68
2,748.66
2,704.08
2,658.95
2,613.25
2,566.99
2,520.14
2,472.71
2,424.69
2,376.06
2,326.83
2,276.99
2,226.52
2,175.41
2,123.67
2,071.29
2,018.25
1,964.54
1,910.17
1,855.11
1,799.37
1,742.93
1,685.78
1,627.92
1,569.34
1,510.02
1,449.96
1,389.16
1,327.59
1,265.25
1,202.13
1,138.23
1,073.52
1,008.01
941.68
874.52
806.52
737.67
667.95
597.37
525.91
453.55
380.28
306.10
231.00
154.95
77.96
3,149.37
3,188.74
3,228.60
3,268.95
3,309.82
3,351.19
3,393.08
3,435.49
3,478.44
3,521.92
3,565.94
3,610.51
3,655.65
3,701.34
3,747.61
3,794.45
3,841.88
3,889.91
3,938.53
3,987.76
4,037.61
4,088.08
4,139.18
4,190.92
4,243.31
4,296.35
4,350.05
4,404.43
4,459.48
4,515.23
4,571.67
4,628.81
4,686.67
4,745.26
4,804.57
4,864.63
4,925.44
4,987.01
5,049.34
5,112.46
5,176.37
5,241.07
5,306.58
5,372.92
5,440.08
5,508.08
5,576.93
5,646.64
5,717.22
5,788.69
5,861.05
5,934.31
6,008.49
6,083.60
6,159.64
6,236.64
113,444.29
265,431.44
250,068.63
246,879.89
243,651.30
240,382.34
237,072.53
233,721.34
230,328.26
226,892.77
223,414.33
219,892.42
216,326.47
212,715.96
209,060.31
205,358.97
201,611.36
197,816.91
193,975.03
190,085.12
186,146.59
182,158.82
178,121.21
174,033.13
169,893.95
165,703.03
161,459.72
157,163.38
152,813.32
148,408.89
143,949.41
139,434.18
134,862.51
130,233.70
125,547.02
120,801.77
115,997.19
111,132.56
106,207.12
101,220.12
96,170.77
91,058.31
85,881.95
80,640.87
75,334.29
69,961.37
64,521.30
59,013.22
53,436.29
47,789.64
42,072.42
36,283.73
30,422.68
24,488.37
18,479.88
12,396.28
6,236.64
-0.00
250,068.63
246,879.89
243,651.30
240,382.34
237,072.53
233,721.34
230,328.26
226,892.77
223,414.33
219,892.42
216,326.47
212,715.96
209,060.31
205,358.97
201,611.36
197,816.91
193,975.03
190,085.12
186,146.59
182,158.82
178,121.21
174,033.13
169,893.95
165,703.03
161,459.72
157,163.38
152,813.32
148,408.89
143,949.41
139,434.18
134,862.51
130,233.70
125,547.02
120,801.77
115,997.19
111,132.56
106,207.12
101,220.12
96,170.77
91,058.31
85,881.95
80,640.87
75,334.29
69,961.37
64,521.30
59,013.22
53,436.29
47,789.64
42,072.42
36,283.73
30,422.68
24,488.37
18,479.88
12,396.28
6,236.64
-0.00
de tol por cada 2 pupitres escolares

ada 5 pupitres escolares
pintura por cada 10 pupitres

tier por cada 20 pupitres
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
16.67
31.25
20.83
20.83
20.83
20.83
12.50
11.46
16.25
10.42
16.67
7.08
7.08
7.08
7.08
12.50
12.50
11.46
10.42
12.50
12.50
1,042.20
1,929.33
1,295.67
1,295.67
1,295.67
1,295.67
788.73
725.37
1,016.85
662.00
1,042.20
459.23
459.23
459.23
459.23
788.73
788.73
725.37
662.00
788.73
788.73
1,042.20
1,929.33
1,295.67
1,295.67
1,295.67
1,295.67
788.73
725.37
1,016.85
662.00
1,042.20
1,836.91
1,836.91
1,836.91
1,836.91
788.73
788.73
725.37
662.00
788.73
788.73
298.75
18,768.56
24,279.27
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
17.77
33.31
22.21
22.21
22.21
22.21
13.32
12.21
17.32
11.10
17.77
7.55
7.55
7.55
7.55
13.32
13.32
12.21
11.10
13.32
13.32
1,182.05
2,189.92
1,470.01
1,470.01
1,470.01
1,470.01
894.09
822.10
1,153.26
750.11
1,182.05
519.74
519.74
519.74
519.74
894.09
894.09
822.10
750.11
894.09
894.09
1,182.05
2,189.92
1,470.01
1,470.01
1,470.01
1,470.01
894.09
822.10
1,153.26
750.11
1,182.05
2,078.96
2,078.96
2,078.96
2,078.96
894.09
894.09
822.10
750.11
894.09
894.09
318.46
21,281.15
27,518.02
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
18.94
35.51
23.67
23.67
23.67
23.67
14.20
13.02
18.47
11.84
18.94
8.05
8.05
8.05
8.05
8.05
14.20
14.20
13.02
11.84
14.20
1,260.07
2,334.45
1,567.03
1,567.03
1,567.03
1,567.03
953.10
876.36
1,229.37
799.62
1,260.07
554.04
554.04
554.04
554.04
554.04
953.10
953.10
876.36
799.62
953.10
1,260.07
2,334.45
1,567.03
1,567.03
1,567.03
1,567.03
953.10
876.36
1,229.37
799.62
1,260.07
2,216.17
2,216.17
2,216.17
2,216.17
554.04
953.10
953.10
876.36
799.62
953.10
333.33
22,286.65
28,935.15
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
20.19
37.85
25.24
25.24
25.24
25.24
15.14
13.88
19.68
12.62
20.19
8.58
8.58
8.58
8.58
8.58
15.14
15.14
13.88
12.62
15.14
1,343.23
2,488.53
1,670.46
1,670.46
1,670.46
1,670.46
1,016.00
934.20
1,310.51
852.39
1,343.23
590.61
590.61
590.61
590.61
590.61
1,016.00
1,016.00
934.20
852.39
1,016.00
1,343.23
2,488.53
1,670.46
1,670.46
1,670.46
1,670.46
1,016.00
934.20
1,310.51
852.39
1,343.23
2,362.43
2,362.43
2,362.43
2,362.43
590.61
1,016.00
1,016.00
934.20
852.39
1,016.00
355.33
23,757.57
30,844.87
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
21.52
40.35
26.90
26.90
26.90
26.90
16.14
14.80
20.98
13.45
21.52
9.15
9.15
9.15
9.15
9.15
16.14
16.14
14.80
13.45
16.14
1,431.88
2,652.77
1,780.71
1,780.71
1,780.71
1,780.71
1,083.06
995.85
1,397.00
908.65
1,431.88
629.59
629.59
629.59
629.59
629.59
1,083.06
1,083.06
995.85
908.65
1,083.06
1,431.88
2,652.77
1,780.71
1,780.71
1,780.71
1,780.71
1,083.06
995.85
1,397.00
908.65
1,431.88
2,518.35
2,518.35
2,518.35
2,518.35
629.59
1,083.06
1,083.06
995.85
908.65
1,083.06
378.78
25,325.57
32,880.63
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
22.94
43.02
28.68
28.68
28.68
28.68
17.21
15.77
22.37
14.34
22.94
9.75
9.75
9.75
9.75
9.75
17.21
17.21
15.77
14.34
17.21
1,526.39
2,827.85
1,898.24
1,898.24
1,898.24
1,898.24
1,154.54
1,061.58
1,489.20
968.62
1,526.39
671.14
671.14
671.14
671.14
671.14
1,154.54
1,154.54
1,061.58
968.62
1,154.54
1,526.39
2,827.85
1,898.24
1,898.24
1,898.24
1,898.24
1,154.54
1,061.58
1,489.20
968.62
1,526.39
2,684.57
2,684.57
2,684.57
2,684.57
671.14
1,154.54
1,154.54
1,061.58
968.62
1,154.54
403.78
26,997.05
35,050.75
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
24.46
45.85
30.57
30.57
30.57
30.57
18.34
16.81
23.84
15.28
24.46
10.39
10.39
10.39
10.39
10.39
18.34
18.34
16.81
15.28
18.34
1,627.13
3,014.49
2,023.52
2,023.52
2,023.52
2,023.52
1,230.74
1,131.64
1,587.49
1,032.55
1,627.13
715.44
715.44
715.44
715.44
715.44
1,230.74
1,230.74
1,131.64
1,032.55
1,230.74
1,627.13
3,014.49
2,023.52
2,023.52
2,023.52
2,023.52
1,230.74
1,131.64
1,587.49
1,032.55
1,627.13
2,861.75
2,861.75
2,861.75
2,861.75
715.44
1,230.74
1,230.74
1,131.64
1,032.55
1,230.74
430.43
28,778.86
37,364.10
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
26.07
48.88
32.59
32.59
32.59
32.59
19.55
17.92
25.42
16.29
26.07
11.08
11.08
11.08
11.08
11.08
19.55
19.55
17.92
16.29
19.55
1,734.52
3,213.45
2,157.07
2,157.07
2,157.07
2,157.07
1,311.97
1,206.33
1,692.27
1,100.70
1,734.52
762.66
762.66
762.66
762.66
762.66
1,311.97
1,311.97
1,206.33
1,100.70
1,311.97
1,734.52
3,213.45
2,157.07
2,157.07
2,157.07
2,157.07
1,311.97
1,206.33
1,692.27
1,100.70
1,734.52
3,050.62
3,050.62
3,050.62
3,050.62
762.66
1,311.97
1,311.97
1,206.33
1,100.70
1,311.97
458.83
30,678.26
39,830.13
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
27.79
52.11
34.74
34.74
34.74
34.74
20.84
19.11
27.10
17.37
27.79
11.81
11.81
11.81
11.81
11.81
20.84
20.84
19.11
17.37
20.84
1,849.00
3,425.54
2,299.44
2,299.44
2,299.44
2,299.44
1,398.56
1,285.95
1,803.96
1,173.34
1,849.00
812.99
812.99
812.99
812.99
812.99
1,398.56
1,398.56
1,285.95
1,173.34
1,398.56
1,849.00
3,425.54
2,299.44
2,299.44
2,299.44
2,299.44
1,398.56
1,285.95
1,803.96
1,173.34
1,849.00
3,251.96
3,251.96
3,251.96
3,251.96
812.99
1,398.56
1,398.56
1,285.95
1,173.34
1,398.56
489.12
32,703.03
42,458.92
DESAHUCIO
SUBTOTAL
INDIVIDUAL
TOTAL MANO
DE OBRA
29.62
55.55
37.03
37.03
37.03
37.03
22.22
20.37
28.88
18.52
29.62
12.59
12.59
12.59
12.59
12.59
22.22
22.22
20.37
18.52
22.22
1,971.03
3,651.62
2,451.20
2,451.20
2,451.20
2,451.20
1,490.87
1,370.82
1,923.02
1,250.78
1,971.03
866.65
866.65
866.65
866.65
866.65
1,490.87
1,490.87
1,370.82
1,250.78
1,490.87
1,971.03
3,651.62
2,451.20
2,451.20
2,451.20
2,451.20
1,490.87
1,370.82
1,923.02
1,250.78
1,971.03
3,466.59
3,466.59
3,466.59
3,466.59
866.65
1,490.87
1,490.87
1,370.82
1,250.78
1,490.87
521.40
34,861.43
45,261.21
ria se ha invertido $ 20.000,00 dlares

e Produccin tiene un costo de $30.000,00 dlares
e computacin se ha invertido $ 6.000,00
de un vehculo couyo costo es de $ 15.000,00
TOTAL AO 2 TOTAL AO 3
1,182.05
1,260.07
2,189.92
2,334.45
1,470.01
1,567.03
1,470.01
1,567.03
1,470.01
1,567.03
1,470.01
1,567.03
894.09
953.10
822.10
876.36
1,153.26
1,229.37
750.11
799.62
1,182.05
1,260.07
894.09
554.04
894.09
953.10
822.10
953.10
750.11
876.36
894.09
799.62
894.09
953.10
339.63
339.63
312.50
312.50
58.94
58.94
525.83
525.83
6.17
6.17
20,445.27
21,313.56
TOTAL AO 4 TOTAL AO 5
1,343.23
1,431.88
2,488.53
2,652.77
1,670.46
1,780.71
1,670.46
1,780.71
1,670.46
1,780.71
1,670.46
1,780.71
1,016.00
1,083.06
934.20
995.85
1,310.51
1,397.00
852.39
908.65
1,343.23
1,431.88
590.61
629.59
1,016.00
1,083.06
1,016.00
1,083.06
934.20
995.85
852.39
908.65
1,016.00
1,083.06
339.63
339.63
312.50
312.50
TOTAL AO TOTAL AO TOTAL AO

6
7
8
1,526.39
1,627.13
1,734.52
2,827.85
3,014.49
3,213.45
1,898.24
2,023.52
2,157.07
1,898.24
2,023.52
2,157.07
1,898.24
2,023.52
2,157.07
1,898.24
2,023.52
2,157.07
1,154.54
1,230.74
1,311.97
1,061.58
1,131.64
1,206.33
1,489.20
1,587.49
1,692.27
968.62
1,032.55
1,100.70
1,526.39
1,627.13
1,734.52
671.14
715.44
762.66
1,154.54
1,230.74
1,311.97
1,154.54
1,230.74
1,311.97
1,061.58
1,131.64
1,206.33
968.62
1,032.55
1,100.70
1,154.54
1,230.74
1,311.97
339.63
339.63
339.63
312.50
312.50
312.50
525.83
6.17
525.83
6.17
6.17
6.17
6.17
22,579.27
23,991.35
24,970.79
26,575.41
28,285.94
8
2021
6,071.00
283.01
120.79
9
2022
7,285.00
299.99
124.22
10
2023
8,742.00
317.99
127.76
1,718,153.71
2,185,427.15
2,779,868.58
733,325.53
984,828.18
904,945.55
1,280,481.60
1,116,861.48
1,663,007.10
339,431.31
361,312.40
384,637.65
4,075.60
3,750.00
4,075.60
3,750.00
4,075.60
3,750.00
637,571.27
911,343.59
1,270,543.86
95,635.69
541,935.58
136,701.54
774,642.05
190,581.58
1,079,962.28
124,645.18
178,167.67
248,391.32
417,290.40
596,474.38
831,570.95
9%
2
25%
41.00%
Ao= 7
Ao= 8
$ 429,698.10
$ 637,571.27
($ 84,005.98) ($ 124,645.18)
($ 64,454.71) ($ 95,635.69)
$ 0.00
$ 0.00
$ 4,075.60
$ 4,075.60
$ 3,750.00
$ 3,750.00
Ao= 9
Ao= 10
$ 911,343.59 1,270,543.86
($ 178,167.67) ($ 248,391.32)
($ 136,701.54) ($ 190,581.58)
$ 0.00
$ 0.00
$ 4,075.60
$ 4,075.60
$ 3,750.00
$ 3,750.00
46,024.00
6,000.00
42,000.00
4,800.00
15,208.50
$ 289,063.00
$ 425,116.00
#N/A
#N/A
#N/A
#N/A
$ 604,299.98
#N/A
#N/A
907,405.05
#N/A
#N/A
TOTAL AO TOTAL AO
9
10
1,849.00
1,971.03
3,425.54
3,651.62
2,299.44
2,451.20
2,299.44
2,451.20
2,299.44
2,451.20
2,299.44
2,451.20
1,398.56
1,490.87
1,285.95
1,370.82
1,803.96
1,923.02
1,173.34
1,250.78
1,849.00
1,971.03
812.99
866.65
1,398.56
1,490.87
1,398.56
1,490.87
1,285.95
1,370.82
1,173.34
1,250.78
1,398.56
1,490.87
339.63
339.63
312.50
312.50
6.17
6.17
30,109.37
32,053.14
Cantidad
1
4.5

Fuste
Hebilla.
Ltex.
Lazos o agujetas.
Bolsas PE.
SUMATORIA
7
40
40
40
40
80
6
80
40
388.5
Unidadades Costo UnitarioCosto total

m
m
60.25
95.2
60.25
428.4
20
90
75.4
377
100
25
125
100
33
18
13
26
14
3
17.5
2.25
3.5
386.1
231
720
520
1040
560
240
105
180
140
4726.65
140
800
800
800
800
1600
120
1600
800
m
unidades
unidades
unidades
unidades
unidades
m
unidades
unidades
Una empresa produce 100 unidades mensuales y las vende a un costo de $ 60,00 por unidad, el costo variable representa el 60%
Los costos fijos excepto las depreciaciones representan el 15% del precio de venta
Las depreciaciones debern calcularse de los siguientes activos fijos
DESCRIPCIN
COSTO
DEPRECIACIN
Mobiliario
3,000.00
300.00
Computadoras
5,000.00
1,666.67
Vehculo
15,000.00
3,000.00
Maquinaria
20,000.00
2,000.00
Adems tiene un prstamo de $ 25.000,00; pagaderos mensualmente a una tas de inters del 10.50% a 3 aos
La tasa libre de riesgo, est en el 5.5%
La tasa activa est en el 10.5%
La tasa de mercado est en el 20%
EL porcentaje de inflacin es del 3.5%
El riesgo pais est en 2.5 puntos
Las unidades vendidas crecern en un 5% anual, respecto al ao anterior
El precio crecer en relacin a la inflacin
Los costos fijos y variables crecern en un 4.5% respecto al ao anterior
Recurso Propio 60%
Recurso Externo 40%
Capital de trabajo ser igual a 3 meses de costos variables
Elabore:
1) Estado de resultados proyectado para 5 aos
2) Calcular la TMAR
3) Flujo neto de fondos
4) Calcule el VAN del proyecto
ESTADO DE RESULTADOS
PROYECTADOS
2014
1,200.00
60.00
36.00
2015
1,260.00
62.10
37.62
2016
1,323.00
64.27
39.31
2017
1,389.00
66.52
41.08
VENTAS
(Unidades * precio)
72,000.00
78,246.00
85,033.84
92,400.55
(-) Costos Variables (Cvu * Q)

= MARGEN DE CONTRIBUCIN
43,200.00
28,800.00
47,401.20
30,844.80
52,010.97
33,022.87
57,062.87
35,337.68
(-) Costo Fijo

9.00
(-) Costo Fijo - DEPRECIACIONES
Mobiliario
300.00
Computadoras
1,666.67
Vehculo
3,000.00
Maquinaria
2,000.00
(-) Gastos Financieros
2,271.87
UTILIDAD ANTES DE PTU (OPERACIONAL)19,552.46
(Margen de Contribucin - Costos y Gastos)
(-) 15% PT.U. (UO * 0.15)
2,932.87
UTILIDAD ANTES DE I.R.
16,619.59
9.41
9.83
10.27
300.00
1,666.67
3,000.00
2,000.00
1,447.68
22,421.05
300.00
1,666.67
3,000.00
2,000.00
532.65
25,513.73
300.00
3,000.00
2,000.00
30,027.41
3,363.16
19,057.89
3,827.06
21,686.67
4,504.11
25,523.30
Unidades producidas
Precio
Costo Variable
(-) 23% I.R. (Utilidad antes de IR * 0.23)

UTILIDAD LIQUIDA
3,822.51
4,383.32
4,987.93
5,870.36
12,797.09
14,674.58
16,698.74
19,652.94
ABONO
CAPITAL
(CF-I)
SALDO
CAPITAL
0.36
VALOR PRSTAMO
Tasa
Plazo (en aos) (n)
Nmero de pagos en el ao (m)
Nmero total de pagos (n * m)
Frecuencia de pago (das)
TABLA DE AMORTIZACIN
25,000.00
10.50%
3
12
36
30
CUOTA FIJA
$812.56
CUOTA FIJA
(CF)
No. cuota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
TOTALES
INTERS (I)
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
812.56
218.75
213.55
208.31
203.03
197.69
192.31
186.88
181.41
175.89
170.32
164.70
159.03
153.31
147.54
141.72
135.85
129.93
123.96
117.93
111.86
105.72
99.54
93.30
87.01
80.66
74.25
67.79
61.28
54.70
48.07
41.38
34.64
27.83
20.96
14.04
7.05
593.81
599.01
604.25
609.54
614.87
620.25
625.68
631.15
636.67
642.24
647.86
653.53
659.25
665.02
670.84
676.71
682.63
688.60
694.63
700.71
706.84
713.02
719.26
725.55
731.90
738.31
744.77
751.28
757.86
764.49
771.18
777.93
784.73
791.60
798.53
805.51
29,252.20
4,252.20
25,000.00
25,000.00
24,406.19
23,807.18
23,202.93
22,593.40
21,978.53
21,358.28
20,732.60
20,101.45
19,464.78
18,822.54
18,174.67
17,521.14
16,861.89
16,196.87
15,526.03
14,849.32
14,166.69
13,478.09
12,783.46
12,082.76
11,375.92
10,662.90
9,943.64
9,218.08
8,486.18
7,747.87
7,003.11
6,251.82
5,493.96
4,729.47
3,958.30
3,180.37
2,395.64
1,604.04
805.51
-0.00
COSTO FINANCIERO
RECURSO PROPIO
RECURSO EXTERNO
ESTRUCTURA
60%
40%
100%
COSTO
Ke= 41.75%
Kp= 10.50%
TMAR ===>
CPK
0.2505
0.042
29.25%

Ao= 0
Ao= 1
$ 19,552.46
($ 3,822.51)
($ 2,932.87)
($ 2,271.87)
UTILIDAD OPERACIONAL
- IMPUESTOS
- 15% PTU
- INTERESES
DEPRECIACIONES
(+) Mobiliario
(+) Computadoras
(+) Vehculo
(+) Maquinaria
- CAPITAL (deuda)
(-) INVERSIONES
Ao= 2
Ao= 3
$ 22,421.05 $ 25,513.73
($ 4,383.32) ($ 4,987.93)
($ 3,363.16) ($ 3,827.06)
($ 1,447.68)
($ 532.65)
$ 300.00
$ 300.00
$ 300.00
$ 1,666.67
$ 1,666.67
$ 1,666.67
$ 3,000.00
$ 3,000.00
$ 3,000.00
$ 2,000.00
$ 2,000.00
$ 2,000.00
($ 7,478.86) ($ 8,303.06) ($ 9,218.08)
Mobiliario
($ 3,000.00)
Computadoras
($ 5,000.00)
Vehculo
($ 15,000.00)
Maquinaria
($ 20,000.00)
CAPITAL DE TRABAJO (3 MESES DE COSTOS
($ 10,800.00)
VARIABLES)
(+) V.RECUPERACIN
MAQUINARIA
EDIFICIO Y PLANTA
EQUIPO DE COMPUTACIN
VEHICULO
VAN
($ 53,800.00)
-I
$ 10,013.02
F1
(1+i)1
AOS
FNF (d)
-53,800.00
VAN
VAN
$ 4,450.49
$ 4,450.49
1.00
7,747.02
$ 11,890.51
$ 13,914.67
F2
(1+i)2
F3
(1+i)3
2.00
7,117.70
3.00
6,444.38
VAN
TIR
$ 4,450.49
31.5042%
31.50%
COMPROBACIN REEMPLAZANDO TIR EN VAN
$4,450.49
-$0.06
$0.00
or unidad, el costo variable representa el 60% del precio de venta
nters del 10.50% a 3 aos
10
2018
1,458.00
68.85
42.93
2019
1,531.00
71.26
44.86
2020
1,608.00
73.76
46.88
2021
1,688.00
76.34
48.99
2022
1,772.00
79.01
51.20
2023
1,861.00
81.77
53.50
100,385.31
109,100.86
118,598.55
128,856.44
140,003.14
152,181.12
62,592.92
37,792.40
68,684.56
40,416.30
75,385.23
43,213.32
82,696.85
46,159.59
90,718.64
49,284.49
99,562.43
52,618.69
10.73
11.22
11.72
12.25
12.80
13.37
300.00
300.00
300.00
300.00
300.00
300.00
3,000.00
2,000.00
32,481.66
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
38,105.08
40,901.60
43,847.34
46,971.70
50,305.31
4,872.25
27,609.41
5,715.76
32,389.32
6,135.24
34,766.36
6,577.10
37,270.24
7,045.75
39,925.94
7,545.80
42,759.52
6,350.17
7,449.54
7,996.26
8,572.16
9,182.97
9,834.69
21,259.25
24,939.78
26,770.10
28,698.09
30,742.97
32,924.83
Ke = Fr + b(Km - Fr)
Fr=
b=
Km=
5.5%
2.5
20%
Ke=
41.75%

Ao= 4
Ao= 5
Ao= 6
Ao= 7
Ao= 8
Ao= 9
Ao= 10
$ 30,027.41 $ 32,481.66 $ 38,105.08 $ 40,901.60 $ 43,847.34 $ 46,971.70 $ 50,305.31
($ 5,870.36) ($ 6,350.17) ($ 7,449.54) ($ 7,996.26) ($ 8,572.16) ($ 9,182.97) ($ 9,834.69)
($ 4,504.11) ($ 4,872.25) ($ 5,715.76) ($ 6,135.24) ($ 6,577.10) ($ 7,045.75) ($ 7,545.80)
$ 0.00
$ 0.00
$ 300.00
$ 300.00
$ 300.00
$ 300.00
$ 300.00
$ 300.00
$ 300.00
$ 3,000.00
$ 2,000.00
$ 0.00
$ 3,000.00
$ 2,000.00
$ 0.00
$ 2,000.00
$ 2,000.00
$ 2,000.00
$ 2,000.00
$ 2,000.00
$ 24,952.94
$ 26,559.25
F4
(1+i)4
F5
(1+i)5
4.00
8,941.28
5.00
7,363.14
$ 27,239.78
$ 29,070.10
$ 30,998.09
$ 33,042.97
$ 35,224.83
6.00
5,842.79
7.00
4,824.28
8.00
3,980.07
9.00
3,282.50
10.00
2,707.34
15,090.00

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INDUSTRIA METALMECANICA XY

PRESUPUESTO DE MANO DE OBRA

JUNTA GENERAL DE SOCIOS

OTROS COSTOS GENERALES

DETALLE DE COSTOS FIJOS

TOTAL COSTOS FIJOS

DETALLE DE COSTOS VARIABLES (AO 1)

COSTO TOTAL UNITARIO

DETALLE DE COSTOS VARIABLES (AO 2)

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 3)

Forro: Lmina seca de Poliuretano, cuero dividido, espuma, tejido de punto.

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 4)

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 5)

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 6)

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 7)

Energa elctrica (consumo)

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 8)

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 9)

TOTAL COSTOS VARIABLES

DETALLE DE COSTOS VARIABLES (AO 10)

TOTAL COSTOS VARIABLES

SE HA ESTABLECIDO UN MARGEN DE RENTABILIDAD SOBRE EL COSTO FIJO+VARIABLE DEL 30%

DETERMINAR LA INVERSIN INICIAL

CAPITAL PROPIO (40%)

ESTADO DE RESULTADOS PROYECTADOS

Unidades producidas y vendidas (Q)

(-) Costos Variables Totales (Cvu * Q)

(-) Costo Fijo (Administracin y operacin)

(-) 15% PT.U. (Utilidad Operacional * 0.15)

(-) 23% I.R.

FLUJO NETO DE FONDOS

1 planchas de tol por cada 2 pupitres escolares

En maquinaria se ha invertido $ 20.000,00 dlares

STOS VARIABLES (AO 1)

STOS VARIABLES (AO 2)

STOS VARIABLES (AO 3)

STOS VARIABLES (AO 4)

STOS VARIABLES (AO 5)

STOS VARIABLES (AO 6)

STOS VARIABLES (AO 7)

STOS VARIABLES (AO 8)

STOS VARIABLES (AO 9)

STOS VARIABLES (AO 10)

al ao anterior hasta el quinto ao y a partir del sexto ao en un 3%, respecto al ao anterior

($ 124,084.24) ($ 126,373.67) ($ 103,121.15)

I = (59.367,02 x 15% x 30)/360

de tol por cada 2 pupitres escolares

pintura por cada 10 pupitres

ria se ha invertido $ 20.000,00 dlares

TOTAL AO TOTAL AO TOTAL AO

Forro: Lmina seca de Poliuretano, cuero dividido, espuma, tejido de punto.

Parche o placa: esponja, espuma.

Contrabolsa: Tela no tejida, gamuza.

Unidadades Costo UnitarioCosto total

(-) Costos Variables (Cvu * Q)

(-) Costo Fijo

(-) 23% I.R. (Utilidad antes de IR * 0.23)