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
COSTO UNITARIO
25,000
20,000
4,000
600
Horno microondas
Archivador
Extintor
Vitrinas
Mesa cortadora
Mesa de planchar
Sillas operarias
Sillas tipo sala
Total
1
1
2
1
1
1
2
12
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
MATERIAL
MATERIALES DIRECTOS
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
10
10
400,564
1,500,021
715,705
Herramientas
Software
Computador
Impresora
Aire Acondicionado
Plancha
TOTAL ACTIVOS DE PRODUCCION
5
5
5
5
10
5
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
AMORTIZAR
1,953,072
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
Gastos de Ventas
$ 30,974,250
$ 811,009
$ 708,614
$ 173,646
$ 32,667,519
$ 11,230,800
$
$ 86,630,740
$ 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
Total de Porcentaje
60%
57%
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
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
1,191,201
1,268,034
DETALLE
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
Incremento en ven
a la inflacin de 0,
135,000,000
PRESUPUESTO DE INGRESOS
143,707,500
Incremento de acuerdo a la
inflacin, para este caso 0,0645
Del cuadro 16
56,726,940
18,465,000
786,231
60,385,828
18,465,000
786,231
75,978,171
79,637,059
Incremento de acuerdo a la
inflacin, para este caso 0,0645
208,000
0
$ 11,230,800
221,416
0
$ 11,955,187
11,438,800
12,176,603
87,416,971
91,813,661
1
30,974,250
2
30,974,250
811,009
_
173,646
708,614
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
-618,340
-21,123,832
-618,340
FUENTES
Pr
Pr
Pr
0
-5,639,300
_
-1,736,460
-7,375,760
Activos Diferidos
Gastos preoperacionales
Obras fsicas instalacin
Capital de trabajo
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 Ao 1
2,070,532/(1+0,0645)^2
1,827,219 Ao 2
1,705,597/(1+0,0645)^3
1,413,967 Ao 3
1,253,597/(1+0,0645)^4
976,248 Ao 4
696,606/(1+0,0645)^5
507,440 Ao 5
1,159,446 Ao 1
P= 1,528,841/(1+0,0645)^2
1,349,183 Ao 2
P=1,893,775/(1+0,0645)^3
1,569,970 Ao 3
P=2,345,819/(1+0,0645)^4
1,826,888 Ao 4
P=2,905,766/(1+0,0645)^5
2,125,848 Ao 5
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
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
0
-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
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
Capital de trabajo
-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
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
INDUSTRIAL
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
VIDA UTIL (aos)
300,000
10
300,000
10
150,000
10
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
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
150,002
71,571
40,056
150,002
71,571
DEPRECIACION ANUAL
2
3
40,056
40,056
150,002
150,002
71,571
71,571
5
40,056
150,002
71,571
10,160
60,000
324,300
44,164
80,000
5,978
786,232
10,160
60,000
324,300
44,164
80,000
5,978
786,232
10,160
60,000
324,300
44,164
80,000
5,978
786,232
10,160
60,000
324,300
44,164
80,000
5,978
786,232
10,160
60,000
324,300
44,164
80,000
5,978
786,232
1
173,646
173,646
173,646
173,646
5
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
390,614
390,614
318,000
318,000
318,000
318,000
318,000
318,000
318,000
318,000
318,000
318,000
708,614
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
gastos adminiatrativ
56,726,940
18,465,000
12,225,031
87,416,971
Sueldos y prestaciones
Servicios varios
Depreciacin
Amort diferidos
Total
o trminos constantes
AOS
2
$ 618,340
$ 618,340
$ 618,340
$ 618,340
4
$
$ 618,340
$ 618,340
3
$ 618,340
$ 432,881
$ 26,229
$ 1,077,450
$
$
$
460,802
490,524
522,162
$ 745,872
4
$ 618,340
$ 432,881
$ 52,458
$ 1,103,679
4
$ 793,980
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
1,708,145
868,230
_
_
2,576,375
12,678,720
15,255,095
15,255,095
Incremento en ventas de acuerdo
a la inflacin de 0,0645
UESTO DE INGRESOS
143,707,500
143,707,500
143,707,500
de acuerdo a la
ara este caso 0,0645
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
0
$ 11,955,187
221,416
0
$ 11,955,187
221,416
0
$ 11,955,187
221,416
0
$ 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
to de acuerdo a la
para este caso 0,0645
811,009
_
173,646
708,614
811,009
_
173,646
708,614
811,009
_
173,646
708,614
32,667,519
32,667,519
32,667,519
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
E GASTOS DE VENTAS
TOTAL AO
3
3,600,000
444,000
4,044,000
4,396,690
5
-12,678,360
15,255,095
2,576,735
-618,340
-618,340
-618,340
-618,340
-618,340
-618,340
-618,430
-618,430
-618,430
-618,430
-618,340
-618,340
-618,340
-618,340
Para este proyecto, el crdito es a travs de un banco mendiante la modalidad de crdito ordinario
de libre inversin a 5 aos con una tasa anual de 23,87%
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
s y amortizacin de capital
3
1,413,967
976,248
507,440
1,569,970
1,826,888
2,125,848
el parametro de
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
11,222,305
-12,678,360
-12,678,360
-618,340
-618,340
_
-618,340
-618,340
-618,340
-618,340
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
12,678,720
11,447,043
10,274,947
10,551,825
24,125,763
Trminos constantes)
AOS
2
-618,340
-618,340
-618,340
12,678,360
15,255,095
-1,349,183
-1,569,970
-1,826,888
-2,125,848
-1,967,523
-2,188,310
-2,445,228
25,807,607
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
25,807,607
11,500,660
8,648,886
8,600,455
8,741,331
37,308,267
OPERACIN (AOS)
2
3
(Trminos constantes)
AOS
minos constantes)
AOS
-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
15,255,095
-1,967,523
-2,188,310
-2,445,228
25,807,607
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
37,308,268
VALOR
RESIDUAL
200,282
750,011
357,853
0
0
0
0
400,000
0
1,708,145
VALOR
RESIDUAL
868,230
868,230
ucto, ej.
ucin, gastos
guales
ble.
los
os a la
res de
tos adminiatrativos
ldos y prestaciones
vicios varios
ort diferidos
30,974,250
811,009
173,646
708,614
32,667,519
ito ordinario
BALANCE GENERAL
TERMINOS CONSTANTES
ACTIVO
ACTIVO CORRIENTE
Caja
Bancos
Inventarios
TOTAL ACTIVO CORRIENTE
0
0
10,205,000
$
ACTIVOS FIJOS
Muebles y Enseres
Vehculos
Maquinaria y Equipo
Mobiliario y Decoracin
TOTAL ACTIVOS FIJOS
1,736,460
0
5,639,300
0
ACTIVOS DIFERIDOS
Adecuacin Fsica
Gastos Preoperativos
TOTAL ACTIVOS DIFERIDOS
1,590,000
1,953,072
10,205,000
7,375,760
3,543,072
TOTAL ACTIVOS
PASIVOS
PASIVOS A LARGO PLAZO
Prestamos por Pagar
TOTAL PASIVO A LARGO PLAZO
PATRIMONIO
Capital
TOTAL PATRIMONIO
9,908,430
9,908,430
11,215,402
11,215,402
ESTADO DE RESULTADOS
1 DE ENERO AL 31 DE DICIEMBRE
Ventas
Costos de Produccin
Utilidad Bruta en Ventas
Gastos de Administracin
Gastos de Ventas
TOTAL GASTOS OPERACIONALES
UTILIDAD OPERACIONAL
Gastos Financieros
UTILIDAD ANTES DE IMPUESTOS
Provisin para impuestos
UTILIDAD NETA
$
$
32,667,519
4,044,000
21,123,832
21,123,832
135,000,000
$
$
87,416,971
47,583,029
$
$
36,711,519
10,871,510
2,221,834
8,649,676
2,854,393
5,795,283
$
$