Documente Academic
Documente Profesional
Documente Cultură
CANTIDAD
1
1
1
1
1
1
1
1
1
COSTO UNITARIO
400,564
1,500,021
715,705
50,800
300,000
1,621,500
220,820
800,000
29,890
CANTIDAD
1
1
1
3
COSTO UNITARIO
25,000
20,000
4,000
600
CANTIDAD
1
COSTO UNITARIO
300,000
1
1
1
1
2
1
1
1
2
12
300,000
150,000
100,000
120,000
70,000
187,560
110,000
50,900
55,000
14,000
REMUNERACIN
MENSUAL
500,000
500,000
_
_
REMUNERACIN
ANUAL
6,000,000
6,000,000
12,000,000
12,000,000
A.
Tela
Interln
Cierres
Hilo
Cauchos
Botones
Broches
Adornos
Forros
Diseo
UNIDAD DE
MEDIDA
CANTIDAD
metros
metros
unidades
tubinos
metros
unidades
unidades
por prenda
metros
prenda
1,620
540
300
1620
534
6408
1608
1080
1068
1080
Pliego
Caja
Unidad
Frasco 80c.c
1620
2
10
6
MATERIALES INDIRECTOS
Papel
Lpiz
Tiza
Aceite
Subtotal Materiales Indirectos
TOTAL
MEDIDA
Kw_ hora
Cargo fijo
Cargo fijo
Mts3
Promedio
Bimensual
Mensual
CANTIDAD
7,200
12
12
240
12
6
12
TOTAL
VIDA UTIL
COSTO ACTIVO
10
400,564
10
10
5
5
5
5
10
5
1,500,021
715,705
50,800
300,000
1,621,500
220,820
800,000
29,890
VIDA UTIL
COSTO ACTIVO
10
1,736,460
1,736,460
REMUNERACIN
MENSUAL
700,000
500,000
350,000
250,000
1,800,000
REMUNERACIN
ANUAL
8,400,000
6,000,000
4,200,000
3,000,000
21,600,000
UNIDAD DE
MEDIDA
ao
ao
ao
CANTIDAD
1
1
1
TOTAL
Gastos preoperativos
1,953,072
AMORTIZAR
PLAZO (en aos) COSTO DEL
AMORTIZACIN ACTIVO
ACTIVO INTANGIBLE
1,590,000
TOTAL A AMORTIZAR
TOTAL AMORTIZACION ANUAL
3,543,072
Publicidad
Transporte
UNIDAD DE
MEDIDA
CANTIDAD
MES
MES
12
12
TOTAL
Subtotal
COSTO
VARIABLE
COSTO FIJO
$ 18,465,000
$ 56,726,940
$ 208,000
$ 786,231
$ 786,231
Gastos de Administracin
Sueldos y prestaciones
Otros gastos
Pre operativos
Depreciacin
Subtotal
$ 30,974,250
$ 811,009
$ 708,614
$ 173,646
$ 32,667,519
$ 11,230,800
$
$ 86,630,740
Gastos de Ventas
Publicidad, promocin, transportes
Sueldos y prestaciones
Depreciacin
$ 4,044,000
$ 4,044,000
Subtotal
TOTAL
COSTOS TOTALES
$ 37,497,750
precio de venta
unidades a producir
Costo fijo
Costo variable total
Costo variable unitario
Qo (pto equilibrio)
N0 17
$ 86,630,740
$ 124,128,490
125,000 Lo da el ejercicio
1,080 en el ao
37,497,750
86,630,740
80,213.65
837
$
$
COSTO FIJO
0
400
800
1200
1600
2000
$
$
$
$
$
$
37,497,750
37,497,750
37,497,750
37,497,750
37,497,750
37,497,750
COSTO VARIABLE
0
$ 32,085,459
$ 64,170,919
$ 96,256,378
$ 128,341,837
$ 160,427,296
40%
4,000
1,600
2,400
35%
3,000
1,300
1,700
Aplicando la formula
Qo = Costos Fijos /Margen de Contribucin
Qo= 1.600.600/2055=
$ 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
A
124,574,676
49,829,871
74,744,806
B
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
60%
57%
Total de Porcentaje
41%
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
27%
91,653,372
$ 5,639,300
$ 1,736,460
$ 7,375,760
ACTIVOS DIFERIDOS
Adecuaciones ,obras fsicas
Gastos preoperativos
SUBTOTAL
TOTAL INVERSION FIJA
$ 1,590,000
$ 1,953,072
$ 3,543,072
$ 10,918,832
No 24 Costos Operacionales
CONCEPTO
AO
1
Gastos de produccin
Gastos Administrativos
Gastos de venta
Total Costos
Operacionales
$ 87,416,971
$ 32,667,519
$ 4,044,000
$ 124,128,490
COPD =
$ 340,167
Capital de trabajo
$ 10,205,000
$ 9,586,660
Diferencia
$ 618,340
AOS
0
CAPITAL DE TRABAJO
$ 10,205,000
$ 618,340
TOTAL INVERSION
$ 10,205,000
$ 618,340
AOS
0
CAPITAL DE TRABAJO
$ 10,205,000
$ 618,340
$ 10,205,000
$ 618,340
$ 10,205,000
$
$
$ 658,223
432,881
1,119,024 Diferencia
DETALLE
$
$
$
1,191,201
1,268,034
1,349,822
CAPITAL DE TRABAJO
$ 10,205,000
$ 658,223
$ 460,802
$ 10,205,000
$ 1,119,024
5,010,422
5,194,578
10,205,000
5,628,852
5,194,578
10,823,430
0.0
0.0
0
Capital de Trabajo
10,205,000
10,823,430
10,205,000
618,430
$ 10,205,000
0
-10,918,832
-10,205,000
1
-618,430
-21,123,832
-618,430
CONCEPTO
Otros activos produccin
Activos administrativos
Activos de ventas
Activos de distribucin
Subtotal valor residual
Activos fijos
Capital de trabajo
56,726,940
18,465,000
786,231
60,385,828
18,465,000
786,231
75,978,171
79,637,059
208,000
_
221,416
_
$ 11,230,800
$ 11,955,187
11,438,800
12,176,603
87,416,971
91,813,661
1
30,974,250
811,009
_
173,646
708,614
2
30,974,250
811,009
_
173,646
708,614
32,667,519
32,667,519
1
3,600,000
444,000
4,044,000
2
3,600,000
444,000
4,044,000
1
87,416,971
32,667,519
4,044,000
124,128,490
2
91,813,661
32,667,519
4,044,000
128,525,181
0
-10,918,832
-10,205,000
1
-645,606
-21,123,832
-645,606
FUENTES
Pr
Pr
Pr
-5,639,300
_
-1,736,460
-7,375,760
Pr
Pr
Cr y Pr
-1,953,072
-1,590,000
-10,205,000
TOTAL INVERSIONES
-21,123,832
PERIODO
PAGO ANUAL
INTERESES
SOBRE SALDOS
0,2387
DATOS
I=
P=
N=
A=
23.87% EA
-9,908,430
5 AOS
3,599,372
TABLA DE AMORTIZA
CUOTA
SALDO INICIAL
1
2
3
4
9,908,430
8,674,200
7,145,360
5,251,585
2,905,766
2,221,834
2,070,532/(1+0,0645)^2
1,827,219
1,705,597/(1+0,0645)^3
1,413,967
1,253,597/(1+0,0645)^4
976,248
696,606/(1+0,0645)^5
507,440
1,159,446
P= 1,528,841/(1+0,0645)^2
1,349,183
P=1,893,775/(1+0,0645)^3
1,569,970
P=2,345,819/(1+0,0645)^4
1,826,888
P=2,905,766/(1+0,0645)^5
2,125,848
Aos
Intereses
2,221,834
1,827,219
Capital
1,159,446
1,349,183
1
135,000,000
124,128,490
2
143,707,500
128,525,181
10,871,510
3,587,598
15,182,319
5,010,165
7,283,911
959,877
708,614
10,172,154
959,877
708,614
8,952,403
11,840,645
0
-21,123,832
1
-618,340
8,952,403
-21,123,832
8,334,063
0
-10,918,832
_
-10,205,000
-618,340
-21,123,832
-618,340
Valor residual
Flujo Neto de Inversin
CONCEPTO
Total ingresos Operacionales
Menos costos operacionales
1
135,000,000
124,128,490
2
143,707,500
128,525,181
10,871,510
2,221,834
15,182,319
1,827,219
Utilidad Gravable
Menos impuestos
8,649,676
2,854,393
13,355,100
4,407,183
Utilidad Neta
Ms depreciacin
Ms Amortizacin de Diferidos
5,795,283
959,877
708,614
8,947,917
959,877
708,614
7,463,774
10,616,409
Utilidad operacional
Menos Gastos Financieros
0
-21,123,832
1
-618,340
7,463,774
-21,123,832
6,845,434
Inversion fija
-10,918,832
_
-10,205,000
-618,340
Valor residual
Crdito
9,908,430
Amortizacin Crdito
Flujo Neto de inversin
-1,159,446
-11,215,402
-1,777,786
CONCEPTO
Total ingresos
Menos costos operacionales
1
135,000,000
124,128,490
2
143,707,500
128,525,181
10,871,510
2,221,834
15,182,319
1,827,219
Utilidad Gravable
Menos impuestos
8,649,676
2,854,393
13,355,100
4,407,183
Utilidad Neta
Ms Depreciacin
Ms Amortizacin de Diferidos
5,795,283
959,877
708,614
8,947,917
959,877
708,614
7,463,774
10,616,409
Utilidad operacional
Menos gastos financieros
0
-11,215,402
1
-1,777,786
7,463,774
-11,215,402
5,685,988
IMPLEMENTACION
0
-7,375,760
-1,953,072
-1,590,000
-10,205,000
-618,340
Inversin Total
-21,123,832
-618,340
9,908,430
Inversin Neta
Amortizacin crditos
Valor Residual
Capital de trabajo
Activos fijos
-11,215,402
-618,340
-1,159,446
-11,215,402
-1,777,786
Ingresos:
Ventas
Total ingresos
Costos
Costo de Produccin
Gastos de Administracin
Gastos de Venta
Total costos operacionales
Utilidad Operacional
Gastos financieros
Utilidad Gravable
Impuestos
Utilidad Neta
Depreciaciones
Amortizacin diferidos
Flujo neto de operacin
FLUJO DE FONDOS PARA EL
INVERSIONISTA
135,000,000
135,000,000
87,416,971
32,667,519
4,044,000
124,128,490
10,871,510
2,221,834
8,649,676
-2,854,393
5,795,283
959,877
708,614
7,463,774
-11,215,402
5,685,988
urificadora de Agua
COSTO TOTAL
800,000
480,000
172,000
30,000
48,000
60,000
1,590,000
UIPO DE PRODUCCIN
COSTO TOTAL
400,564
1,500,021
715,705
50,800
300,000
1,621,500
220,820
800,000
29,890
5,639,300
COSTO TOTAL
25,000
20,000
4,000
1,800
50,800
UIPOS DE ADMINISTRACIN
COSTO TOTAL
300,000
Vida til
Construcciones y edificaciones: 20 aos
Maquinaria y equipo: 10 aos
Vehculos: 5 aos
Equipo de computacin, herramientas: 5 aos
300,000
150,000
100,000
120,000
140,000
187,560
110,000
50,900
110,000
168,000
1,736,460
10
10
10
10
10
10
10
10
10
10
LES
COSTO
300,000
400,000
442,520
250,000
220,000
163,000
177,552
1,953,072
OBRA
PRESTACIONES
SOCIALES
3,232,500
3,232,500
6,465,000
6,465,000
PRIMER AO
9,232,500
9,232,500
18,465,000
18,465,000
ao de operaciones)
COSTO UNITARIO
18,000
700
1,068
500
10
100
50
1,500
4,000
18,000
TOTAL
29,160,000
378,000
320,400
810,000
5,340
640,800
80,400
1,620,000
4,272,000
19,440,000
56,726,940
100
6,000
700
4,500
162,000
12,000
7,000
27,000
208,000
56,934,940
rimer ao)
COSTO UNITARIO
350
9,500
33,900
2,500
120,000
25,000
500,000
TOTAL AO
2,520,000
114,000
406,800
600,000
1,440,000
150,000
6,000,000
11,230,800
1
40,056
2
40,056
DEPRECIACION ANUAL
3
40,056
40,056
150,002
71,571
10,160
60,000
324,300
44,164
80,000
5,978
786,232
150,002
71,571
10,160
60,000
324,300
44,164
80,000
5,978
786,232
150,002
71,571
10,160
60,000
324,300
44,164
80,000
5,978
786,232
150,002
71,571
10,160
60,000
324,300
44,164
80,000
5,978
786,232
1
173,646
173,646
2
173,646
173,646
DEPRECIACION ANUAL
3
173,646
173,646
173,646
173,646
L ADMINISTRATIVO
PRESTACIONES
SOCIALES
AOS
4,525,500
3,232,500
0
1,616,250
1
12,925,500
9,232,500
4,200,000
4,616,250
9,374,250
30,974,250
COSTO UNITARIO
250,000
436,009
125,000
TOTAL AO 1
250,000
436,009
125,000
ISTRATIVOS
811,009
390,614
390,614
390,614
390,614
390,614
390,614
390,614
390,614
318,000
318,000
318,000
318,000
318,000
318,000
318,000
318,000
708,614
708,614
708,614
708,614
o de operaciones).
COSTO UNITARIO
$ 300,000
$ 37,000
AO 1
$ 3,600,000
$ 444,000
$ 4,044,000
quilibrio.
COSTO TOTAL
$ 37,497,750
$ 69,583,210
$ 101,668,669
$ 133,754,128
$ 165,839,587
$ 197,925,047
INGRESO TOTAL
$0
$ 50,000,000
$ 100,000,000
$ 150,000,000
$ 200,000,000
$ 250,000,000
C
25%
5,000
3,000
2,000
erado
$ 31,144
$ 27,251
$ 19,465
$ 77,859
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
32%
109,111,157
TOTALES
100%
340,426,809
gastos de produccin
materias primas
Mano de obra directa
Ctos indirectos de fabricacin
Total
56,726,940
18,465,000
12,225,031
87,416,971
o trminos constantes
AOS
2
$ 618,340
$ 618,340
$
$ 618,340
$ 618,340
$ 618,340
$ 618,340
3
$ 618,340
$ 432,881
$ 26,229
$ 1,077,450
460,802
$ 745,872
4
$ 618,340
$ 432,881
$ 52,458
$ 1,103,679
4
$ 793,980
$
$
$
490,524
522,162
555,842
$ 745,872
$ 522,162 $
$ 1,191,201
$ 1,268,034
$ 793,980
555,842
$ 1,349,822
CONTABLE
Datos obtenido de
balance general
AOS
2
6,247,192
5,627,459
11,874,651
6,865,532
6,086,569
12,952,101
7,483,872
6,571,908
14,055,780
0.0
0.0
0.0
11,874,651
12,952,101
14,055,780
1,051,221
1,077,450
1,103,679
-618,430
-618,430
-618,430
-618,430
-618,430
-618,430
AOS
AOS
2
5
1,708,145
868,230
_
_
2,576,375
12,678,720
15,255,095
15,255,095
60,385,828
18,465,000
786,231
60,385,828
18,465,000
786,231
60,385,828
18,465,000
786,231
60,385,828
18,465,000
786,231
79,637,059
79,637,059
79,637,059
79,637,059
221,416
_
221,416
_
221,416
_
221,416
_
$ 11,955,187
$ 11,955,187
$ 11,955,187
$ 11,955,187
12,176,603
12,176,603
12,176,603
12,176,603
91,813,661
91,813,661
91,813,661
91,813,661
5
30,974,250
811,009
_
173,646
708,614
32,667,519
32,667,519
32,667,519
E GASTOS DE VENTAS
TOTAL AO
3
3,600,000
444,000
4,044,000
4
3,600,000
444,000
4,044,000
5
3,600,000
444,000
4,044,000
5
91,813,661
32,667,519
4,044,000
128,525,181
4,396,690
-645,606
-645,606
-645,606
-645,606
-645,606
-645,606
12,678,358
2,576,375
15,254,733
-618,430
-618,430
-618,430
-618,430
-618,340
-618,340
-618,340
-618,340
ABONO CAPITAL
VALOR CUOTA
SALDO FINAL
2,365,142
2,070,532
1,705,597
1,253,553
1,234,230
1,528,841
1,893,775
2,345,819
3,599,372
3,599,372
3,599,372
3,599,372
8,674,200
7,145,360
5,251,585
2,905,766
693,606
2,905,766
3,599,372
1,413,967
976,248
507,440
1,569,970
1,826,888
2,125,848
5
143,707,500
128,525,181
15,182,319
5,010,165
15,182,319
5,010,165
15,182,319
5,010,165
10,172,154
959,877
708,614
10,172,154
959,877
708,614
10,172,154
959,877
708,614
11,840,645
11,840,645
11,840,645
11,222,305
11,222,305
5
15,254,733
11,840,645
11,222,305
-12,678,360
-12,678,360
-618,340
-618,340
_
-618,340
-618,340
-618,340
-618,340
AOS
3
143,707,500
128,525,181
4
143,707,500
128,525,181
5
143,707,500
128,525,181
15,182,319
1,413,967
15,182,319
976,248
15,182,319
507,440
13,768,352
4,543,556
14,206,071
4,688,003
14,674,879
4,842,710
9,224,796
959,877
708,614
9,518,068
959,877
708,614
9,832,169
959,877
708,614
10,893,287
11,170,165
11,447,043
9,998,069
5
12,678,358
11,447,043
10,274,947
10,568,220
24,179,019
-618,340
-618,340
-618,340
12,678,360
Trminos constantes)
AOS
2,576,375
-1,349,183
-1,569,970
-1,826,888
-2,125,848
-1,967,523
-2,188,310
-2,445,228
13,128,887
(Trminos constantes)
AOS
3
143,707,500
128,525,181
4
143,707,500
128,525,181
5
143,707,500
128,525,181
15,182,319
1,569,970
15,182,319
976,248
15,182,319
507,440
13,612,349
4,492,075
14,206,071
4,688,003
14,674,879
4,842,710
9,120,274
959,877
708,614
9,518,068
959,877
708,614
9,832,169
959,877
708,614
10,788,765
11,186,559
11,500,660
2
-1,967,523
10,616,409
3
-2,188,310
10,788,765
4
-2,445,228
11,186,559
5
13,128,887
11,500,660
8,648,886
8,600,455
8,741,331
24,629,547
OPERACIN (AOS)
3
-618,340
-618,340
-618,340
-618,340
-618,340
-618,340
-618,340
-1,349,183
-618,340
-1,569,970
-618,340
-1,826,888
0
-2,125,848
_
12,678,360
2,576,375
-1,967,523
-2,188,310
-2,445,228
13,128,887
minos constantes)
AOS
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
91,813,661
32,667,519
4,044,000
128,525,181
15,182,319
1,827,219
13,355,100
-4,407,183
8,947,917
959,877
708,614
10,616,409
91,813,661
32,667,519
4,044,000
128,525,181
15,182,319
1,413,967
13,768,352
-4,543,556
9,224,796
959,877
708,614
10,893,287
91,813,661
32,667,519
4,044,000
128,525,181
15,182,319
976,248
14,206,071
-4,688,003
9,518,068
959,877
708,614
11,186,559
91,813,661
32,667,519
4,044,000
128,525,181
15,182,319
507,440
14,674,879
-4,842,710
9,832,169
959,877
708,614
11,500,661
8,648,886
8,704,977
8,741,331
24,629,548
ciones: 20 aos
aos
herramientas: 5 aos
a los
que el
el proceso
VALOR
RESIDUAL
5
40,056
200,282
150,002
71,571
10,160
60,000
324,300
44,164
80,000
5,978
786,232
750,011
357,853
0
0
0
0
400,000
0
1,708,145
VALOR
RESIDUAL
5
173,646
173,646
868,230
868,230
390,614
390,614
318,000
318,000
708,614
endiente de los
, Gastos de
onal administrativo.
niveles de
cios asociados a la
s, supervisores de
gastos adminiatrativos
Sueldos y prestaciones
Servicios varios
Depreciacin
Amort diferidos
Total
30,974,250
811,009
173,646
708,614
32,667,519
obtenido de
e general
1590000
5639300
1736460
1953072
10918832