MAQUINARIA Y EQUIPO

VALOR
VALOR
CONCEPTO CANTIDAD UNITARI
TOTAL
O
Cautil 1 35,000 35,000
TOTALES 35,000 35,000
 COSTOS
VARIABLE UNIDADES
COSTO
S POR MENSUALE
COSTO DEL
CONCEPTO S DE
MENSUAL PRODUCT
DE PRODUCCI
O
MALETA N
APOLO
Materia
700 139,708 20,000
Chart Title
Prima
Costos
Indirectos COSTO DEL PRODUCTO
de 700 650,292 9,290
Fabricacin
(CIF)
COSTO MENSUAL
TOTAL 790,000 29,290

UNIDADES MENSUALES DE PRODUCCIN

0 200000
Materi a Pri ma Costos Indi rectos de Fabri c
 Chart Title

O DEL PRODUCTO

COSTO MENSUAL

DE PRODUCCIN

0 200000 400000 600000 800000

a Costos Indi rectos de Fabri caci n (CIF) TOTAL
 MUEBLES Y ENSERES

VALOR VALOR
CONCEPTO CANTIDAD
UNITARIO TOTAL
Mueble de computador 4 $147,900 $591,600
Sofs blancos 2 $120,000 $240,000
Mesa de trabajo 2 $150,000 $300,000
Escritorios con silla para computador 4 $199,000 $796,000
Sofs (negros de cuero) 5 $600,000 $3,000,000
Mesa de juntas con sillas 1 $650,000 $650,000
Estantes de almacenaje 2 $315,000 $630,000
Mesa de recepcin 1 $870,000 $870,000

Total $3,051,900 $7,077,600

Aseo

Dispensador de jabn 3 $53,300 $159,900

Dispensador de papel 3 $52,800 $158,400
Dispensador de toallas de papel 3 $52,600 $157,800
Botiqun 2 $50,000 $100,000
Papeleras 10 $29,999 $299,990
Escoba 2 $2,000 $4,000
Recogedor 2 $2,000 $4,000
Trapero 2 $2,000 $4,000
Cepillo para bao 3 $5,000 $15,000
Espejos 10 $27,000 $270,000
Aromatizantes 8 $5,000 $40,000
Detergente 3 $4,800 $14,400
Limpiones 5 $1,500 $7,500
Total $287,999 $1,234,990

Papelera

Caja Esferos 5 $6,200 $31,000

Caja Resaltadores 5 $6,000 $30,000
Resma Papel 5 $11,800 $59,000
Cosedora 5 $3,500 $17,500
Perforadora 5 $3,000 $15,000
Regla 5 $1,200 $6,000
Total $31,700 $158,500
TOTAL $3,371,599 $8,471,090
 EQUIPO DE COMPUTO Y COMUNICACIN

VALOR
CONCEPTO CANTIDAD VALOR TOTAL
UNITARIO
Computador 5 $1,300,000 $6,500,000
Impresora 5 $120,000 $600,000
Calculadora 5 $5,000 $25,000
Telfono 6 $150,000 $900,000
Televisor 2 $1,300,000 $2,600,000
TOTAL $2,875,000 $10,625,000
CONCEPTO VALOR
TOTAL
Maquinaria y equipo $35,000
Muebles y enseres $8,471,090
Equipo de cmputo y
$10,625,000
comunicacin
TOTAL INVERSION $78,724,400
TOTAL INV

Equipo de cmputo y comun

Muebles y

Maquinaria y
 TOTAL INVERSION $78,724,400

Equipo de cmputo y comunicacin $10,625,000

Muebles y enseres $8,471,090

Maquinaria y equipo $35,000

$0 $20,000,000 $40,000,000 $60,000,000 $80,000,000

VALOR TOTAL
 HERRAMIENTAS
VALOR VALOR
CONCEPTO CANTIDAD
UNITARIO TOTAL
pelacables 4 $20,000 $80,000
cautil 1 $35,000 $35,000
tujeras 5 $2,000 $10,000
estao 2 $3,000 $6,000
TOTAL $60,000 $131,000
 TOTAL ACTIVOS FIJOS
CONCEPTO VALOR TOTAL
Maquinaria y equipo $35,000
Equipo de comunicacin y
$10,625,000
computacin
Muebles y enseres $8,471,090
Herramientas $131,000
TOTALES $19,262,090
 INVERSIN DIFERIDA

GASTOS DE INVERSIN

VALOR
DESCRIPCIN
TOTAL
Gastos de transporte $100,000

Gastos de instalacin de equipos $300,000

Gastos de organizacin $100,000

Gastos de construccin $0
Total $500,000
PRESUPUESTO DE LANZAMIENTO

VALOR
DESCRIPCIN
TOTAL
Volantes $100,000
Tarjetas de presentacin $210,000
Portafolio de servicios $26,000
Carteles $28,900
Pendones $25,690
Total $390,590
ADECUACIONES
VALOR
DESCRIPCIN
TOTAL
Pintura $60,000
Lmparas de araa $150,000
Alfombras $30,000
Cortinas $135,000
Cuadros $200,000
Total $575,000
TOTAL INVERSIN DIFERIDA $1,465,590
TOTAL INVERSIN DIFERIDA

VALOR
CONCEPTO
TOTAL
Publicidad de lanzamiento $390,590
TOTALES
Gastos De Inversin $500,000
Gastos de adecuacin $575,000
TOTALES $1,465,590 Gastos de adecuacin

Gastos De Inversin

Publicidad de lanzamiento

$0 $200,000 $
TOTALES $1,465,590

uacin $575,000

nversin $500,000

amiento $390,590

$0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000

VALOR TOTAL
465,590

1,600,000
 MATERIA PRIMA (para 700 unidades del mes)
CANTIDA
COSTO
UNIDAD DE D POR COSTO
INSUMO UNITARI
MEDIDA MES TOTAL
O
(700)
cable Metros 175 $200 $35,000
boton corredizo Unidades 700 $450 $315,000
motor Unidades 700 $1,500 $1,050,000
extencion de hierro Metros 30 $1,300 $39,000
espuma en rodajas Unidades 700 $100 $70,000
caja de baterias Unidades 700 $850 $595,000

TOTAL $4,400 $2,104,000

 MANO DE OBRA DIRECTA
SEGURID
PROVISIN
AD
PRESTACIO
SOCIAL Y
CANTIDA SALARIO NES
PARAFIS AUXILIO DE DOTACI
CARGOS D DE BASICO SOCIALES
CALES TRANSPORTE N
CARGOS MENSUAL

32.83% 30.14%

SUPERVISOR DE PRODUCCIN Y
1 $710,000 $233,093 $214,022 $77,000 $10,000
GESTIN DE CALIDAD
OPERARIOS 1 $1,200,000 $393,960 $361,728 $77,000 $24,900
TOTAL 2 $1,910,000 $627,053 $575,750 $154,000 $34,900
 TOTAL TOTAL
TOTAL AO TOTAL AO
MES MES
(Un solo (Todos los
(Un solo (Todos los
cargo) cargos)
cargo) cargos)

$816,071 $9,792,847 $816,071 $9,792,847

$1,334,132 $16,009,584 $1,334,132 $16,009,584

$2,150,203 $25,802,431 $2,150,203 $25,802,431
 DEPRECIACIN POR EL METODO D ELINEA RECTA

VIDA UTIL COSTO DEL DPRECIACIN

CANTIDAD BIEN BIEN UNITARIA
EDIFICIOS
20 $0
20 $0
20 $0
20 $0
20 $0
20 $0
20 $0
TOTAL $0 $0
MUEBLES Y ENSERES
4 Mueble de computador 10 $147,900 $14,790
2 Sofs blancos 10 $120,000 $12,000
2 Mesa de trabajo 10 $150,000 $15,000
4 Escritorios con silla para computador 10 $199,000 $19,900
5 Sofs (negros de cuero) 10 $600,000 $60,000
1 Mesa de juntas con sillas 10 $650,000 $65,000
2 Estantes de almacenaje 10 $315,000 $31,500
1 Mesa de recepcin 10 $870,000 $87,000
TOTAL $3,051,900 $305,190
MAQUNARIA Y EQUIPOS
1 Cautil 10 $35,000 $3,500
TOTAL $35,000 $3,500
HERRAMIENTAS
4 pelacables 10 $20,000 $2,000
1 cautil 10 $35,000 $3,500
5 tujeras 10 $2,000 $200
2 estao 10 $3,000 $300
TOTAL $35,000 $6,000
VEHICULOS DE LA EMPRESA
5 $0
DEPRECIACIN VIDA
BIENES DEPRECIABLES UTIL, en
TOTAL
aos
Edificio 20
$0 muebles y enseres 10
$0 maquinaria y equipo y herramientas 10
$0 vehiculos de empresa 5
$0
$0
$0
$0
$0

$59,160
$24,000
$30,000
$79,600
$300,000
$65,000
$63,000
$87,000
$707,760

$3,500
$3,500

$8,000
$3,500
$1,000
$600
$13,100

$0
CIF % MENSUAL AO 1 AO 2 AO 3
Arriendo 2% $700,000 $8,400,000 $8,736,000 $9,085,440
Depreciacin (Maquinara y equipo) 2% $292 $3,500 $3,570 $3,641
Servicios pblicos 2% $1,200,000 $14,400,000 $14,688,000 $14,981,760
Insumos 2% $200,000 $2,400,000 $2,448,000 $2,496,960
Industria y comercio (Impuesto) 2% $100,000 $1,200,000 $1,224,000 $1,248,480
TOTAL $2,200,292 $26,403,500 $27,099,570 $27,816,281
AO 4 AO 5
$9,448,858 $9,826,812
$3,714 $3,789
$15,281,395 $15,587,023
$2,546,899 $2,597,837
$1,273,450 $1,298,919
$28,554,316 $29,314,379
 EJERCICIO DE TABLAS DE AMORTIZACION

Tabla de amortizacin para 12 periodos, con tasa de inters 1.95% mensual con prestamos de $ 10.000.000 de pesos, con cuot
fija a travs del tiempo.

1.950% tasa de inters mensual monto $10,000,000

N = 60

periodos inicial inters amort cuota final

0 $10,000,000
1 $10,000,000 $195,000 $89,208 $284,208 $9,910,792
2 $9,910,792 $193,260 $90,947 $284,208 $9,819,845
3 $9,819,845 $191,487 $92,721 $284,208 $9,727,125
4 $9,727,125 $189,679 $94,529 $284,208 $9,632,596
5 $9,632,596 $187,836 $96,372 $284,208 $9,536,224
6 $9,536,224 $185,956 $98,251 $284,208 $9,437,973
7 $9,437,973 $184,040 $100,167 $284,208 $9,337,806
8 $9,337,806 $182,087 $102,120 $284,208 $9,235,685
9 $9,235,685 $180,096 $104,112 $284,208 $9,131,573
10 $9,131,573 $178,066 $106,142 $284,208 $9,025,431
11 $9,025,431 $175,996 $108,212 $284,208 $8,917,220
12 $8,917,220 $173,886 $110,322 $284,208 $8,806,898
13 $8,806,898 $171,735 $112,473 $284,208 $8,694,425
14 $8,694,425 $169,541 $114,666 $284,208 $8,579,759
15 $8,579,759 $167,305 $116,902 $284,208 $8,462,856
16 $8,462,856 $165,026 $119,182 $284,208 $8,343,674
17 $8,343,674 $162,702 $121,506 $284,208 $8,222,168
18 $8,222,168 $160,332 $123,875 $284,208 $8,098,293
19 $8,098,293 $157,917 $126,291 $284,208 $7,972,002
20 $7,972,002 $155,454 $128,754 $284,208 $7,843,249
21 $7,843,249 $152,943 $131,264 $284,208 $7,711,984
22 $7,711,984 $150,384 $133,824 $284,208 $7,578,160
23 $7,578,160 $147,774 $136,433 $284,208 $7,441,727
24 $7,441,727 $145,114 $139,094 $284,208 $7,302,633
25 $7,302,633 $142,401 $141,806 $284,208 $7,160,827
26 $7,160,827 $139,636 $144,571 $284,208 $7,016,255
27 $7,016,255 $136,817 $147,391 $284,208 $6,868,865
28 $6,868,865 $133,943 $150,265 $284,208 $6,718,600
29 $6,718,600 $131,013 $153,195 $284,208 $6,565,405
30 $6,565,405 $128,025 $156,182 $284,208 $6,409,223
31 $6,409,223 $124,980 $159,228 $284,208 $6,249,995
32 $6,249,995 $121,875 $162,333 $284,208 $6,087,662
33 $6,087,662 $118,709 $165,498 $284,208 $5,922,164
34 $5,922,164 $115,482 $168,725 $284,208 $5,753,439
35 $5,753,439 $112,192 $172,016 $284,208 $5,581,423
36 $5,581,423 $108,838 $175,370 $284,208 $5,406,053
37 $5,406,053 $105,418 $178,790 $284,208 $5,227,264
38 $5,227,264 $101,932 $182,276 $284,208 $5,044,988
39 $5,044,988 $98,377 $185,830 $284,208 $4,859,157
40 $4,859,157 $94,754 $189,454 $284,208 $4,669,703
41 $4,669,703 $91,059 $193,148 $284,208 $4,476,555
42 $4,476,555 $87,293 $196,915 $284,208 $4,279,640
43 $4,279,640 $83,453 $200,755 $284,208 $4,078,886
44 $4,078,886 $79,538 $204,669 $284,208 $3,874,216
45 $3,874,216 $75,547 $208,660 $284,208 $3,665,556
46 $3,665,556 $71,478 $212,729 $284,208 $3,452,827
47 $3,452,827 $67,330 $216,877 $284,208 $3,235,949
48 $3,235,949 $63,101 $221,107 $284,208 $3,014,842
49 $3,014,842 $58,789 $225,418 $284,208 $2,789,424
50 $2,789,424 $54,394 $229,814 $284,208 $2,559,610
51 $2,559,610 $49,912 $234,295 $284,208 $2,325,315
52 $2,325,315 $45,344 $238,864 $284,208 $2,086,451
53 $2,086,451 $40,686 $243,522 $284,208 $1,842,929
54 $1,842,929 $35,937 $248,270 $284,208 $1,594,659
55 $1,594,659 $31,096 $253,112 $284,208 $1,341,547
56 $1,341,547 $26,160 $258,047 $284,208 $1,083,500
57 $1,083,500 $21,128 $263,079 $284,208 $820,420
58 $820,420 $15,998 $268,209 $284,208 $552,211
59 $552,211 $10,768 $273,439 $284,208 $278,772
60 $278,772 $5,436 $278,772 $284,208 ($0)
CION

de $ 10.000.000 de pesos, con cuota

$3,410,491

$3,410,491
 $3,410,491

$3,410,491

$3,410,491
$17,052,456
 MANO DE OBRA DIRECTA

PROVISI
SEGURID
N
AD
CANTIDA SALARIO PRESTACI
SOCIAL Y AUXILIO DE DOTACI
CARGOS D DE BASICO ONES
PARAFISC TRANSPORTE N
CARGOS MENSUAL SOCIALE
ALES
S

32.83% 30.14%
Mano de obra administracin 5 $1,310,000 $430,073 $394,886 $77,700 $10,000

Vendedores 3 $668,700 $219,534 $201,573 $77,700 $10,000

Honoraios 2 $500,000 $0 $0 $0 $0
TOTAL 10 $2,478,700 $649,607 $596,459 $155,400 $20,000
A

TOTAL TOTAL TOTAL

TOTAL AO
MES AO MES
(Todos los
(Un solo (Un solo (Todos los
cargos)
cargo) cargo) cargos)

$1,432,887 ### $7,164,433 $85,973,196

$774,361 $9,292,335 $2,323,084 $27,877,006

$500,000 $6,000,000 $1,000,000 $12,000,000
$2,707,248 ### ### $125,850,202
Gastos Q MENSUAL AO 1 AO 2

Nmina de administracin 1 $7,164,433 $85,973,196 $87,692,660

Nmina de venta 1 $2,323,084 $27,877,006 $28,434,546

Honorarios 3 $1,000,000 $12,000,000 $12,240,000
Diversos (papelera y aseo) $319,699 $1,393,490 $1,421,360
Depreciacin muebles y enseres $58,917 $707,000 $707,000
Amortizacin diferidos 12 $284,208 $3,410,491 $3,410,491
TOTAL $11,150,340 $131,361,183 $133,906,057
AO 3 AO 4 AO 5

$89,446,513 $91,235,443 $93,060,152

$29,003,237 $29,583,302 $30,174,968

$12,484,800 $12,734,496 $12,989,186
$1,449,787 $1,478,783 $1,508,358
$707,000 $707,000 $707,000
$3,410,491 $3,410,491 $3,410,491
$136,501,829 $139,149,515 $141,850,156
 EJERCICIO DE TABLAS DE AMORTIZACION

Tabla de amortizacin para 12 periodos, con tasa de inters 1.95% mensual con prestamos de $ 10.000.000 de pesos, con cuot
fija a travs del tiempo.

1.950% tasa de inters mensual monto $10,000,000

N = 60

periodos inicial inters amort cuota final

0 $10,000,000
1 $10,000,000 $195,000 $89,208 $284,208 $9,910,792
2 $9,910,792 $193,260 $90,947 $284,208 $9,819,845
3 $9,819,845 $191,487 $92,721 $284,208 $9,727,125
4 $9,727,125 $189,679 $94,529 $284,208 $9,632,596
5 $9,632,596 $187,836 $96,372 $284,208 $9,536,224
6 $9,536,224 $185,956 $98,251 $284,208 $9,437,973
7 $9,437,973 $184,040 $100,167 $284,208 $9,337,806
8 $9,337,806 $182,087 $102,120 $284,208 $9,235,685
9 $9,235,685 $180,096 $104,112 $284,208 $9,131,573
10 $9,131,573 $178,066 $106,142 $284,208 $9,025,431
11 $9,025,431 $175,996 $108,212 $284,208 $8,917,220
12 $8,917,220 $173,886 $110,322 $284,208 $8,806,898
13 $8,806,898 $171,735 $112,473 $284,208 $8,694,425
14 $8,694,425 $169,541 $114,666 $284,208 $8,579,759
15 $8,579,759 $167,305 $116,902 $284,208 $8,462,856
16 $8,462,856 $165,026 $119,182 $284,208 $8,343,674
17 $8,343,674 $162,702 $121,506 $284,208 $8,222,168
18 $8,222,168 $160,332 $123,875 $284,208 $8,098,293
19 $8,098,293 $157,917 $126,291 $284,208 $7,972,002
20 $7,972,002 $155,454 $128,754 $284,208 $7,843,249
21 $7,843,249 $152,943 $131,264 $284,208 $7,711,984
22 $7,711,984 $150,384 $133,824 $284,208 $7,578,160
23 $7,578,160 $147,774 $136,433 $284,208 $7,441,727
24 $7,441,727 $145,114 $139,094 $284,208 $7,302,633
25 $7,302,633 $142,401 $141,806 $284,208 $7,160,827
26 $7,160,827 $139,636 $144,571 $284,208 $7,016,255
27 $7,016,255 $136,817 $147,391 $284,208 $6,868,865
28 $6,868,865 $133,943 $150,265 $284,208 $6,718,600
29 $6,718,600 $131,013 $153,195 $284,208 $6,565,405
30 $6,565,405 $128,025 $156,182 $284,208 $6,409,223
31 $6,409,223 $124,980 $159,228 $284,208 $6,249,995
32 $6,249,995 $121,875 $162,333 $284,208 $6,087,662
33 $6,087,662 $118,709 $165,498 $284,208 $5,922,164
34 $5,922,164 $115,482 $168,725 $284,208 $5,753,439
35 $5,753,439 $112,192 $172,016 $284,208 $5,581,423
36 $5,581,423 $108,838 $175,370 $284,208 $5,406,053
37 $5,406,053 $105,418 $178,790 $284,208 $5,227,264
38 $5,227,264 $101,932 $182,276 $284,208 $5,044,988
39 $5,044,988 $98,377 $185,830 $284,208 $4,859,157
40 $4,859,157 $94,754 $189,454 $284,208 $4,669,703
41 $4,669,703 $91,059 $193,148 $284,208 $4,476,555
42 $4,476,555 $87,293 $196,915 $284,208 $4,279,640
43 $4,279,640 $83,453 $200,755 $284,208 $4,078,886
44 $4,078,886 $79,538 $204,669 $284,208 $3,874,216
45 $3,874,216 $75,547 $208,660 $284,208 $3,665,556
46 $3,665,556 $71,478 $212,729 $284,208 $3,452,827
47 $3,452,827 $67,330 $216,877 $284,208 $3,235,949
48 $3,235,949 $63,101 $221,107 $284,208 $3,014,842
49 $3,014,842 $58,789 $225,418 $284,208 $2,789,424
50 $2,789,424 $54,394 $229,814 $284,208 $2,559,610
51 $2,559,610 $49,912 $234,295 $284,208 $2,325,315
52 $2,325,315 $45,344 $238,864 $284,208 $2,086,451
53 $2,086,451 $40,686 $243,522 $284,208 $1,842,929
54 $1,842,929 $35,937 $248,270 $284,208 $1,594,659
55 $1,594,659 $31,096 $253,112 $284,208 $1,341,547
56 $1,341,547 $26,160 $258,047 $284,208 $1,083,500
57 $1,083,500 $21,128 $263,079 $284,208 $820,420
58 $820,420 $15,998 $268,209 $284,208 $552,211
59 $552,211 $10,768 $273,439 $284,208 $278,772
60 $278,772 $5,436 $278,772 $284,208 ($0)
CION

de $ 10.000.000 de pesos, con cuota

$3,410,491

$3,410,491
 $3,410,491

$3,410,491

$3,410,491
$17,052,456
 TOTAL CAPITAL DE TRABAJO

VALOR
CONCEPTO VALOR MENSUAL
MENSUAL
Materia prima $175,333 $2,104,000
Mano de Obra Directa (MOD) $2,150,203 $25,802,431
Costos Indirectos de Fabricacin (CIF) $2,200,292 $26,403,500
Gastos de administracin $11,150,340 $131,361,183
TOTALES $15,676,168 $185,671,115
 $185,671,115
TOTALES
$15,676,168

$131,361,183
Gastos de administracin
$11,150,340

$26,403,500
Costos Indirectos de Fabricacin (CIF)
$2,200,292

$25,802,431
Mano de Obra Directa (MOD)
$2,150,203

$2,104,000
Materia prima
$175,333
$0 $100,000,000 $200,000,000
VALOR MENSUAL VALOR MENSUAL
 TOTAL CAPITAL DE TRABAJO E INVERSIN
CAPITAL DE TRABAJO
VALOR VALOR
CONCEPTO
MENSUAL ANUAL
Materia Prima $175,333 $2,104,000
Mano de Obra Directa (MOD) $2,150,203 $25,802,431
Costos Indirectos de Fabricacin (CIF) $2,200,292 $26,403,500
Gastos de administracin y venta $11,150,340 $131,361,183
TOTAL CAPITAL DE TRABAJO $15,676,168 $185,671,115
Inversin diferida $122,133 $1,465,590
Inversin fija $6,560,367 $78,724,400
TOTAL INVERSIN $6,682,499 $80,189,990
 UNIDADES
COSTOS FIJOS POR CONCEPTO DE MENSUALES COSTO COSTO DEL
MALETA APOLO DE MENSUAL PRODUCTO
PRODUCCIN

Mano de Obra Directa (MOD) 700 $2,150,203 $3,072

Costos Indirectos de Fabricacin (CIF) 700 $2,200,292 $3,143

Gastos de administracin y venta 700 $11,150,340 $15,929

TOTAL $15,500,834 $22,144
 Chart Title
TOTAL

Gastos de administracin y venta UNIDADES MENSUALES

DE PRODUCCIN
Costos Indirectos de Fabricacin (CIF)
COSTO MENSUAL

Mano de Obra Directa (MOD) COSTO DEL PRODUCTO

$0 0 0 0 0
,0 ,0
0 00 0 00
0, 0,
$1 $2
 UNIDADES COSTO
COSTOS VARIABLES POR MENSUALES COSTO DEL
CONCEPTO DE KLANIK DE MENSUAL PRODUCT
PRODUCCIN O
Materia Prima 45 1,575,000 2,104,000
Costos Indirectos de Fabricacin (CIF) 45 2,200,292 3,262
TOTAL 3,775,292 2,107,262
COSTOS VARIAB

COSTO DEL PRODUCTO

COSTO MENSUAL

UNIDADES MENSUALES DE PRODUCCIN

0.00% 20.00%
TOTAL Costos Indi rectos de Fabri ca ci
 COSTOS VARIABLES

STO DEL PRODUCTO

COSTO MENSUAL

ES DE PRODUCCIN

0.00% 20.00% 40.00% 60.00% 80.00% 100.00%

Costos Indi rectos de Fabri ca ci n (CIF) Materi a Pri ma
 Elementos AO 1 AO 2 AO 3
Materia Prima 25,248,000 25,752,960 26,268,019
MOD 25,802,431 26,318,480 26,844,849
CIF 26,403,500 26,931,570 27,470,201
COSTO TOTAL VARIABLE 77,453,931 79,003,010 80,583,070
Numero de morrales 8,400 8,568 8,739
Costo Unitarios 9,221 9,221 9,221
 AO 4 AO 5
26,793,380 27,329,247
27,381,746 27,929,381
28,019,605 28,579,998
82,194,731 83,838,626
8,914 9,092
9,221 9,221
 Precio
de
venta =

CONCEPTO VALOR

Costos fijos sin gastos de

6,215
administracin unitario
Costo variable unitario 24,355
Total costo unitario 30,570
Margen de utilidad 120%
Valor del margen de utilidad 36,684
Precio de venta unitario 67,254
(Costos Fijos + Costos Variables)

1 Margen de utilidad
 Concepto AO 1 AO 2 AO 3 AO 4
Utilidad del ejercicio $ 418,296,627 $ 426,422,777 $ 434,699,871 $ 443,130,468

Chart Title

$ 460,000,000
$ 450,000,000
$ 440,000,000
$ 430,000,000
$ 420,000,000
$ 410,000,000
A
$ 400,000,000 AO
1
AO 1 AO 2 AO 3 A
 AO 5
$ 451,717,153

Chart Title

$ 460,000,000
$ 450,000,000
$ 440,000,000
$ 430,000,000
$ 420,000,000
AO 5
$ 410,000,000 AO 4
AO 3
AO 2
$ 400,000,000 AO 1
1
AO 1 AO 2 AO 3 AO 4 AO 5
 Concepto AO 1 AO 2 AO 3 AO 4
SALDO EN CAJA $ 650,643,274 $ 656,169,434 $ 869,275,172 $ 1,086,220,098

Chart Titl

$ 1,400,000,000
$ 1,200,000,000
$ 1,000,000,000
$ 800,000,000
$ 600,000,000
$ 400,000,000
$ 200,000,000
$0
SALDO
AO 1 AO 2 AO
 AO 5
$ 1,301,917,208

Chart Title

$ 1,400,000,000
$ 1,200,000,000
$ 1,000,000,000
$ 800,000,000
$ 600,000,000
$ 400,000,000
AO 5
$ 200,000,000 AO 4
AO 3
AO 2
$0 AO 1
SALDO EN CAJA
AO 1 AO 2 AO 3 AO 4 AO 5
Punto de (Costos Fijos + Costos Variables) PUNTO DE
equilibrio = EQUILIBRIO
(Pv. Unitario Cv. Unitario)
EN CANTIDAD
EN PRECIO
COSTOS FIJOS $ 25,802,431
COSTOS VARIABLES $ 3,775,292
PV. UNITARIO $ 67,254
CV. UNITARIO $ 30,570 PROYECCIN PUNTO DE

880

860

840

820

800

780

760
1 2 3 4
EN CANTIDAD EN PRECIO
 AO 1 AO 2 AO 3 AO 4 AO 5

806 822 839 856 873

$ 54,225,826 $ 55,310,342 $ 56,416,549 $ 57,544,880 $ 58,695,778

PROYECCIN PUNTO DE EQUILIBRIO EN CANTIDAD Y PRESOS

880 $ 60,000,000
$ 59,000,000
860
$ 58,000,000
840 $ 57,000,000
$ 56,000,000
820
$ 55,000,000
800 $ 54,000,000
$ 53,000,000
780
$ 52,000,000
760 $ 51,000,000
1 2 3 4 5
EN CANTIDAD EN PRECIO