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FLUJO DE CAJA PROYECTADO

1 2 3 4
Saldo inicial 30,000,000 4,000,000 - 700,000 15,509,000
Ventas de contado 60,000,000 61,800,000 63,654,000 65,563,620
Recuperación de cartera - 20,000,000 40,600,000 41,818,000
Total ingresos 90,000,000 85,800,000 103,554,000 122,890,620

Compras 50,000,000 51,500,000 53,045,000 54,636,350


Gastos 35,000,000 34,000,000 34,000,000 34,000,000
Obligaciones financieras 1,000,000 1,000,000 1,000,000 1,000,000
Total Egresos 86,000,000 86,500,000 88,045,000 89,636,350

Saldo final 4,000,000 - 700,000 15,509,000 33,254,270

Recuperación
Enero Vencimiento Periodo-2
100,000,000 40,000,000 20,000,000 Feb-30-dias 20,000,000 30 dias- enero
20,000,000 Marzo-60-
Febrero Periodo-3
103,000,000 41,200,000 20,600,000 marzo-30- 20,000,000 60-dias-enero
20,600,000 abril-60- 20,600,000 30 dias- febrero
40,600,000
Marzo Periodo-4
106,090,000 42,436,000 21,218,000 Abril-30- 20,600,000 60-dias-febrero
21,218,000 mayo-60- 21,218,000 30-dias-marzo
41,818,000
Abril Periodo-5
109,272,700 43,709,080 21,854,540 Mayo-30- 21,218,000 60-dias-marzo
21,854,540 junio-60- 21,854,540 30-dias-abril
43,072,540
Mayo Periodo-6
112,550,881 45,020,352 22,510,176 junio-30- 21,854,540 30-dias-abril
22,510,176 julio-60- 22,510,176 60-dias-mayo
44,364,716

informacion dada por la administración

Saldo inicial 30,000,000


Ventas 100,000,000 60% Contado
40% Credito 50% -30 dias Credito
50% - 60 dias Credito
Las ventas incrementaran 3% - menual
El pago de los proveedores Representa 50% del total de las ventas
de igual forma las compras se incrementan tambien en un 3% mensual
Gastos
Sueldo 3,000,000
arrendamiento 2,000,000
otros gastos 29,000,000
sub toal 34,000,000
Obligacion financiera 1,000,000
total 35,000,000
5 6 7
33,254,270 52,581,898 73,539,355
67,530,529 69,556,444
43,072,540 44,364,716
143,857,339 166,503,059

56,275,441 57,963,704
34,000,000 34,000,000
1,000,000 1,000,000
91,275,441 92,963,704

52,581,898 73,539,355

ias- febrero

dias-febrero

stración
NOMBRE TALENTO HUMANO
DEL DIAS LABORADOS
REQUERIDO
CARGO

NÓMINA DIRECTIVA Y 2
ADMINISTRATIVA
Gerente 1 315
administrador 1 315

Nomina Empleados 1
programador 1 289

NÓMINA FINANCIERA Y CONTABLE 1


Contador 1

TOTALES 4

VARIABLES/AÑO
Salario Mínimo Mensual
Subsidio de transporte
INCREMENTO SMMLV
(año actual)
INFLACIÓN anual
(año anterior)
NÓMINA MENSUAL DEL COLEGIO SCHOOL CAMBRIDGE INTERNATIONAL

SUELDO SUELDO SUBSIDIO CESANTÍAS


BÁSICO BÁSICO TRANSPORTE (Pago anual)
(Pago mensual) (Pago Anual) (Pago mensual)

$3,124,968.00 $32,812,164.00 $0.00 $2,734,347.00

$1,562,484.00 $16,406,082.00 $0.00 $1,367,173.50


$1,562,484.00 $16,406,082.00 $0.00 $1,367,173.50

$781,242.00 $0.00 $627,163.72


$781,242.00 $0.00 $627,163.72

$400,000.00 $0.00 $0.00


$400,000.00 $0.00 $0.00

$4,306,210.00 $0.00 $3,361,510.72

2017 2018 2019


$781,242.00 $835,928.94 $890,264.32
$81,242.00 $86,928.94 $92,579.32
7.00% 6.50% 5.50%

5.75% 5.50% 5.00%


NATIONAL

INTERESES PRIMA PRIMA


VACACIONES
CESANTÍAS 1 2
(Pago anual)
(Pago anual) (Pago semestral) (Pago semestral)

$328,121.64 $1,367,173.50 $1,562,484.00 $1,171,863.00

$164,060.82 $683,586.75 $781,242.00 $585,931.50


$164,060.82 $683,586.75 $781,242.00 $585,931.50

$75,259.65 $32,551.75 $390,621.00 $236,542.72


$75,259.65 $32,551.75 $390,621.00 $236,542.72

$0.00 $0.00 $0.00


$0.00 $0.00 $0.00

$403,381.29 $1,399,725.25 $1,953,105.00

2020 2021
$939,228.86 $981,494.16
$97,671.18 $102,066.39
4.50% 4.00%

4.20% 3.50%
PROTECCIÓN SALUD ARL CAJA INSTITUTO BIENESTAR
Y PENSION ADMINISTRADORA DE COMPENSACION FAMILIAR
(Pago mensual) RIESGOS LABORALES (Pago mensual) (Pago mensual)

$249,997.44 $16,312.33 $124,998.72 $0.00

$124,998.72 $8,156.17 $62,499.36 $0.00


$124,998.72 $8,156.17 $62,499.36 $0.00

$62,499.36 $4,078.08 $31,249.68 $0.00


$62,499.36 $4,078.08 $31,249.68 $0.00

$0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00

$312,496.80 $20,390.42 $156,248.40 $0.00


DOTACION
SENA INCENTIVOS VALOR COSTO
UNIFORMES
(Pago mensual) (mes vencido) HORA LABORADA
(Tres veces al año)

$0.00 $50,000.00 $0.00 $14,651.15

$0.00 $25,000.00 $0.00 $7,325.58


$0.00 $25,000.00 $0.00 $7,325.58

$0.00 $0.00 $0.00 $3,662.79


$0.00 $0.00 $0.00 $3,662.79

$0.00 $0.00 $0.00 $1,666.67


$0.00 $0.00 $0.00 $1,666.67

$0.00 $50,000.00 $0.00 $19,980.61


PARTICIPACIÓN
(%)
NOMINA TOTAL/MES NOMINA TOTAL/AÑO POR ÁREAS
EN LA NÓMINA/MES

$3,516,276.49 $40,417,462 40.00%

$1,758,138.25 $22,263,100.40 40.00%


$1,758,138.25 $22,263,100.40 40.00%

$879,069.12 $9,928,331.84 18.33%


$879,069.12 $9,928,331.84

$400,000.00 $4,400,000.00 8.34%


$400,000.00 8.34%

$4,795,345.62 $54,745,793.47 100.00%


DEPRECIACIONES Y AMORTIZACIONES DE ACTIVOS FIJOS E INT

Item ACTIVOS FIJOS Cantidad

1. INMUEBLES OFICINAS 2
2. Computadores 4
3. ESCRITORIOS EMPLEADOS 4
4. Carro de la empresa 1
TOTAL ACTIVOS FIJOS 11

Item ACTIVOS INTANGIBLES Cantidad

7 Servidores 2
8. Seguro Empresa 3

9. 1
Inversión adecuación local;
propiedad intelectual y consolidación marca
TOTAL ACTIVOS INTANGIBLES 6
TOTAL ACTIVOS FIJOS + INTANGIBLES 17

RECURSOS REQUERIDOS VALOR ($)


PARA OPERACIÓN
Inversion Bienes $46,998,000.00
Capital de trabajo operativo (1 año) $ 180,147,461.63
TOTAL INVERSIONES Y CAPITAL DE TRABAJO $227,145,461.63
Y AMORTIZACIONES DE ACTIVOS FIJOS E INTANGIBLES
Vida útil Depreciación Participación (%)
Valor Unitario Valor total (meses) (mes)
$2,500,000.00 $5,000,000.00 72 $69,444.44 10.64%
$3,000,000.00 $12,000,000.00 24 $500,000.00 25.53%
$110,000.00 $440,000.00 36 $12,222.22 0.94%
$20,000,000.00 $20,000,000.00 24 $833,333.33 42.56%
$37,440,000.00 $1,415,000.00 79.66%

Vida útil Amortización Participación (%)


Valor Seguro/unidad Valor total (meses) (mes)
$500,000.00 $1,000,000.00 12 $83,333.33 2.13%
$186,000.00 $558,000.00 12 $46,500.00 1.19%

$8,000,000.00 $8,000,000.00 120 $66,666.67 17.02%

$9,558,000.00 $196,500.00 20.34%


$46,998,000.00 $1,611,500.00 100.00%
COSTOS FIJOS COLEGIO SCHOOL CAMBRIDGE INTERN

TALENTO HUMANO (Capital de trabajo operativo)


ITEM COMPONENTE DEL COSTO
1. Gerente
2. Administrados
3. Programador
4. ContadorY
NÓMINA DIRECTIVA
ADMINISTRATIVA
COSTOS FIJOS
ITEM COMPONENTE DEL COSTO
5 ARRENDAMIENTO
6 SEGURIDAD
7 PAGINA WEB - ALOJAMIENTO
8 TELEFONÍA E INTERNET
TOTAL COSTOS FIJOS

TOTAL COSTOS FIJOS/MES


TOTAL COSTOS FIJOS/ANUAL

COSTOS VARIABLE DEL PROYECTO

CONSUMIBLES/TINTO
ITEM COMPONENTE DEL COSTO
14. Servicios Publicos
15. Mantenimiento
16. Papeleria
17. Dotacion Docentes
18. Dotacion Deportiva

TOTAL COSTOS VARIABLES


TOTAL COSTOS FIJOS + VARIABLES

INGRESOS
ITEM COMPONENTE INGRESO
19 Venta de app
20 Asesorias
S COLEGIO SCHOOL CAMBRIDGE INTERNATIONAL

UMANO (Capital de trabajo operativo)


Cantidad Dedicación Sueldo Básico Costo/mes
1 T.C. $1,562,484.00 $1,758,138.25
1 T.C. $1,562,484.00 $1,758,138.25
1 T.C. $781,242.00 $879,069.12
1 T.C. $1,562,484.00 $400,000.00
4 T.C. $ 3,124,968.00 $4,795,345.62
COSTOS FIJOS
Cantidad Operación Valor/año Costo/mes
12 T.C. $102,000,000.00 $8,500,000.00
12 T.C. $2,160,000.00 $180,000.00
12 T.C. $320,000.00 $26,666.67
12 T.C. $4,800,000.00 $400,000.00
48 T.C. $109,280,000.00 $9,106,666.67

$13,902,012.28
$149,697,461.63

COSTOS VARIABLE DEL PROYECTO

CONSUMIBLES/TINTO
Cantidad Costo/MES Costo/Año
12 $ 1,350,000.00 $16,200,000.00
12 $ 450,000.0 $5,400,000.00
12 $ 200,000.00 $2,400,000.00
3 $ 1,800,000.00 $5,400,000.00
3 $ 350,000.00 $1,050,000.00

$ 4,150,000.00 $30,450,000.00
$18,052,012.28 $180,147,461.63

INGRESOS
CANTIDAD INGRESO/MES INGRESO/AÑO
9 $54,000,000 $648,000,000
1 $6,000,000 $72,000,000
FINANCIACION
Participación de cada
Tasa interés i Capital c
FUENTES fuente en el capital
(mes vencido) (millones $) total (%)

Entidad financiera 1 1.00% $23,499,000.00 10.35%


Entidad financiera 2 1.00% $180,147,461.63 79.31%
Entidad financiera 3 1.00% $23,499,000.00 10.35%
COSTO PONDERADO Capital total Ct
1.00% $227,145,461.63
DE CAPITAL (wacc)/MES (millones $)

Valor cuota bianual (A) $3,258,877.48

Tasa efectiva mensual 1.00%

FUENTE

Entidad financiera 1
Entidad financiera 2
Entidad financiera 3
Tiempo para
reembolsar WACC=C.C.=(i1*c1+i2*c2+i3*c3)/(c1+c2+c3)
mensualidades

120
120 A=
120 Ct $227,145,461.63

$227,145,461.63

0 1 2 3 4
Intereses causados I
Amortización deuda a

MATRIZ No. 6 FLUJOS DE DINERO DEL SERVICIO A LA DEUDA D

PERIODOS 0 1 2 3 4
Capital inicial $227,145,461.63 $227,145,461.63 $226,158,038.77 $225,160,741.68 $224,153,471.61
Intereses $0.00 $2,271,454.62 $2,261,580.39 $2,251,607.42 $2,241,534.72
Amortización $0.00 $987,422.86 $997,297.09 $1,007,270.06 $1,017,342.76
Cuota mensual $0.00 $3,258,877.48 $3,258,877.48 $3,258,877.48 $3,258,877.48
Saldo final $227,145,461.63 $226,158,038.77 $225,160,741.68 $224,153,471.61 $223,136,128.85

DETALLE DEL SERVICIO A LA DEUDA MENSUAL DEL PROYECTO PARA CADA FUENTE QU

PARTICIPACIÓN
(%) 0 1 2 3 4
10.35% Err:522 $337,142.38 $337,142.38 $337,142.38 $337,142.38
79.31% 0.00 $2,584,592.72 $2,584,592.72 $2,584,592.72 $2,584,592.72
10.35% 0.00 $337,142.38 $337,142.38 $337,142.38 $337,142.38
c2+c3)

Ct*i*(1+i)**120/((1+i)**120-1)

5 6 7 8 9 10

L SERVICIO A LA DEUDA DEL PROYECTO

5 6 7 8 9 10
$223,136,128.85 $222,108,612.66 $221,070,821.30 $220,022,652.03 $218,964,001.07 $217,894,763.60
$2,231,361.29 $2,221,086.13 $2,210,708.21 $2,200,226.52 $2,189,640.01 $2,178,947.64
$1,027,516.19 $1,037,791.35 $1,048,169.27 $1,058,650.96 $1,069,237.47 $1,079,929.84
$3,258,877.48 $3,258,877.48 $3,258,877.48 $3,258,877.48 $3,258,877.48 $3,258,877.48
$222,108,612.66 $221,070,821.30 $220,022,652.03 $218,964,001.07 $217,894,763.60 $216,814,833.76

PARA CADA FUENTE QUE PAGA LA TESORERÍA DE LA EMPRESA

5 6 7 8 9 10
$337,142.38 $337,142.38 $337,142.38 $337,142.38 $337,142.38 $337,142.38
$2,584,592.72 $2,584,592.72 $2,584,592.72 $2,584,592.72 $2,584,592.72 $2,584,592.72
$337,142.38 $337,142.38 $337,142.38 $337,142.38 $337,142.38 $337,142.38
11 12
$216,814,833.76 $215,724,104.62
$2,168,148.34 $2,157,241.05
$1,090,729.14 $1,101,636.43
$3,258,877.48 $3,258,877.48
$215,724,104.62 $214,622,468.18

11 12
$337,142.38 $337,142.38
$2,584,592.72 $2,584,592.72
$337,142.38 $337,142.38

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