Professional Documents
Culture Documents
SITUACIN ACTUAL TM
Demanda
Oferta
146,130
86,367
166,628
126,967
136,242
116,318
186,404
158,483
177,238
147,220
Aos
2008
2009
2010
2011
2012
B. Mercado
59,763
39,661
19,924
27,921
30,018
INVERSIONES
ACTIVOS
Terreno
Preparacin del
Terreno
Obras Civiles
Tendal
Herramientas y
Equipos
Vehculos
utilizados en la
Produccin
Equipo de
computacin
Muebles
Siembra de
cacao Plantas
Total
INVERSIONES PRODUCTIVAS
INVERSIN
VIDA TIL DEPRECIACIONES
$ 59,850.00
$
11,760.00
4,202.00
10 $
420.20
5,312.50
10 $
531.25
25,000.00
5 $
5,000.00
$
$
1,200.00
500.00
3 $
10 $
400.00
50.00
$
5,299.20
$ 113,123.70
6,401.45
INVERSIONES ADMNISTRATIVAS
INVERSIN
VIDA TIL DEPRECIACIONES
Edificaciones
$ 30,000.00
20 $
1,500.00
Equipo Comp. $
3,600.00
3 $
1,200.00
Muebles
$
4,000.00
10 $
400.00
Vehculo
5 $
Total $ 37,600.00
$
3,100.00
ACTIVOS
9,501.45
BRECHA DE MERCADO
0.5%
Aos
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
SITUACIN PROYECTADA
TM
Demanda
Oferta
248,620
183,839.19
269,118
201,579.25
289,616
219,319.31
310,114
237,059.37
330,612
254,799.43
351,110
272,539.49
371,608
290,279.55
392,106
308,019.61
412,604
325,759.67
433,102
343,499.73
B. Mercado
64,780.81
67,538.75
70,296.69
73,054.63
75,812.57
78,570.51
81,328.45
84,086.39
86,844.33
89,602.27
B. MERCADO EN
QUINTALES
0.5%
Quintales
323.90
3239.04
337.69
3376.94
351.48
3514.83
365.27
3652.73
379.06
3790.63
392.85
3928.53
406.64
4066.42
420.43
4204.32
434.22
4342.22
448.01
4480.11
Hectareas
40.49
42.21
43.94
45.66
47.38
49.11
50.83
52.55
54.28
56.00
PERSONAL
CONCEPTO
1
1
GERENTE GENERAL
SECRETARIA - CONTADORA
SALARIO
MENSUAL
REMUNERACION
ANUAL
$ 1,500.00 $
$ 600.00 $
TOTALES $ 2,100.00 $
18,000.00
7,200.00
25,200.00
PERSO
CONCEPTO
1
10
1
JEFE DE PRODUCCION
TRABAJADORES
CHOFER
SALARIO
MENSUAL
$ 800.00
$ 318.00
$ 350.00
TOTALES $ 1,468.00
REMUNERACION
ANUAL
$
$
$
$
9,600.00
38,160.00
4,200.00
51,960.00
77,160.00
1
56
5
56
PERSONAL ADMINISTRATIVO
APORTE
PATRONAL
11.15%
$
$
$
10mo CUARTO
SUELDO
2,007.00 $
802.80 $
2,809.80 $
10mo TERCER
SUELDO
318.00 $
318.00 $
636.00 $
50% VACACIONES
1,500.00 $
600.00 $
2,100.00 $
TOTAL
BENEFICIOS
1,500.00 $
600.00 $
2,100.00 $
5,325.00 $
2,320.80 $
7,645.80 $
SUMAN
23,325.00
9,520.80
32,845.80
PERSONAL TECNICO
APORTE
PATRONAL
11.15%
10mo CUARTO
SUELDO
$
$
$
$
1,070.40
4,254.84
468.30
5,793.54
$
$
$
$
8,603.34 $
318.00
3,180.00
318.00
3,816.00
10mo TERCER
SUELDO
$
$
$
$
4,452.00 $
800.00
3,180.00
350.00
4,330.00
50% VACACIONES
$
$
$
$
400.00
1,590.00
175.00
2,165.00
6,430.00 $
VALOR DIARIO
2
112
10
1120
12,188.40
50,364.84
5,511.30
68,064.54
4,265.00 $ 23,750.34 $
100,910.34
210
23520
SUMAN
$ 2,588.40 $
$ 12,204.84 $
$ 1,311.30 $
$ 16,104.54 $
TOTAL
BENEFICIOS
630
70560
VALOR DIARIO
VALOR MENSUAL
VALOR ANUAL
1
14
10
140
210
2940
2520
35280
FONDOS RESERVA
$
$
$
AO 2
1,500.00 $
600.00 $
2,100.00 $
FONDOS RESERVA
24,825.00
10,120.80
34,945.80
AO 2
$
$
$
$
800.00
1,590.00
350.00
2,740.00
$
$
$
$
12,988.40
51,954.84
5,861.30
70,804.54
4,840.00 $
105,750.34
AOS
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Suman
14
$ 45,346.57
$ 47,277.13
$ 49,207.68
$ 51,138.24
$ 53,068.80
$ 54,999.36
$ 56,929.92
$ 58,860.47
$ 60,791.03
$ 62,721.59
CUENTAS
Materia Prima Directa
Mano de Obra Directa
Materia Prima Indirecta
Otros Materiales Produc.
Mano de Obra Indirecta
Depreciaciones
Total Costo/Produccin
2013
$ 32,390.41
$ 100,910.34
$ 9,717.12
$ 3,239.04
$ 70,560.00
$ 6,401.45
$ 223,218.36
2014
$ 33,769.38
$ 105,750.34
$ 10,130.81
$ 3,376.94
$ 35,280.00
$ 6,401.45
$ 194,708.92
2015
$ 35,148.35
$ 105,750.34
$ 10,544.50
$ 3,514.83
$ 35,280.00
$ 6,401.45
$ 196,639.47
CUENTAS
Sueldos y Salarios
Depreciaciones
Total Gastos/Administ.
$
$
$
2013
32,845.80 $
3,100.00 $
35,945.80 $
2014
34,945.80 $
3,100.00 $
38,045.80 $
2015
34,945.80
3,100.00
38,045.80
CUENTAS
Intereses
2013
36,259.15 $
2014
32,367.96 $
2015
28,476.76
Total Gastos/Financieros
36,259.15 $
32,367.96 $
28,476.76
Brecha de
Mercado
Toneladas
Quintales
323.90
3,239.04
337.69
3,376.94
351.48
3,514.83
365.27
3,652.73
379.06
3,790.63
392.85
3,928.53
406.64
4,066.42
420.43
4,204.32
434.22
4,342.22
448.01
4,480.11
Precio de
Venta
$
$
$
$
$
$
$
$
$
$
$
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
Ingresos por
Ventas
$
$ 291,513.65
$ 303,924.38
$ 316,335.11
$ 328,745.84
$ 341,156.57
$ 353,567.30
$ 365,978.03
$ 378,388.76
$ 390,799.49
$ 403,210.22
UCCION
2016
2017
$ 36,527.32 $ 37,906.29
$ 105,750.34 $ 105,750.34
$ 10,958.19 $ 11,371.89
$ 3,652.73
$ 3,790.63
$ 35,280.00 $ 35,280.00
$ 6,001.45
$ 6,001.45 $
$ 198,170.03 $ 200,100.59
2018
2019
2020
2021
2022
$ 39,285.26 $ 40,664.23
$ 42,043.20 $ 43,422.17 $ 44,801.14
$ 105,750.34 $ 105,750.34 $ 105,750.34 $ 105,750.34 $ 105,750.34
$ 11,785.58 $ 12,199.27
$ 12,612.96 $ 13,026.65 $ 13,440.34
$ 3,928.53
$ 4,066.42
$ 4,204.32
$ 4,342.22
$ 4,480.11
$ 35,280.00 $ 35,280.00
$ 35,280.00 $ 35,280.00 $ 35,280.00
1,001.45 $ 1,001.45 $
1,001.45 $ 1,001.45 $ 1,001.45
$ 197,031.15 $ 198,961.71 $ 200,892.26 $ 202,822.82 $ 204,753.38
TRACION
$
$
$
2016
2017
34,945.80 $ 34,945.80 $
1,900.00 $ 1,900.00 $
36,845.80 $ 36,845.80 $
2018
2019
34,945.80 $ 34,945.80 $
1,900.00 $ 1,900.00 $
36,845.80 $ 36,845.80 $
2020
2021
2022
34,945.80 $ 34,945.80 $ 34,945.80
1,900.00 $ 1,900.00 $ 1,900.00
36,845.80 $ 36,845.80 $ 36,845.80
2016
2017
24,585.57 $ 20,694.37 $
2018
2019
16,803.18 $ 12,911.98 $
2020
9,020.79 $
EROS
2021
5,129.59 $
2022
1,238.40
24,585.57 $ 20,694.37 $
16,803.18 $ 12,911.98 $
9,020.79 $
5,129.59 $
1,238.40
Dos Aos
$ 90,693.13
$ 201,820.68
$ 292,513.81
FINANCIAMIENTO
CONCEPTO
Aporte Accionario (30%)
Prstamo Bancario (70%)
SUMAN
Para financiar el proyecto se consigui un crdito bancario con la CFN por $ 393.575,44, a 5 aos plazo, 12% de inters anual,
dividendos fijos de capital, pagos semestrales, los intereses sobre saldos de capital.
PERIODO
SEMESTRAL
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
SALDO DEL
CAPITAL
310,266.26
294,052.95
277,839.63
261,626.32
245,413.01
229,199.69
212,986.38
196,773.07
180,559.76
164,346.44
148,133.13
131,919.82
115,706.50
99,493.19
83,279.88
67,066.56
50,853.25
34,639.94
18,426.63
2,213.31
(14,000.00)
CUOTAS FIJAS
DEL CAPITAL
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
16,213.31
PAGO DE
INTERESES
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
18,615.98
17,643.18
16,670.38
15,697.58
14,724.78
13,751.98
12,779.18
11,806.38
10,833.59
9,860.79
8,887.99
7,915.19
6,942.39
5,969.59
4,996.79
4,023.99
3,051.20
2,078.40
1,105.60
132.80
DIVIDENDO
SEMESTRAL
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
34,829.29
33,856.49
32,883.69
31,910.89
30,938.09
29,965.29
28,992.50
28,019.70
27,046.90
26,074.10
25,101.30
24,128.50
23,155.70
22,182.90
21,210.11
20,237.31
19,264.51
18,291.71
17,318.91
16,346.11
REQUERIMIENTO DE CAPITAL
CONCEPTO
Activo Fijo
Activo Corriente
TOTAL
VALOR
$ 150,723.70
$ 292,513.81
$ 443,237.51
ANCIAMIENTO
$
$
$
VALOR
132,971.25
310,266.26
443,237.51
36,259.15
32,367.96
28,476.76
24,585.57
20,694.37
16,803.18
12,911.98
9,020.79
5,129.59
1,238.40
0.06
CONCEPTO
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2013
291,513.65
223,218.36
32,390.41
9,717.12
3,239.04
100,910.34
70,560.00
6,401.45
68,295.29
35,945.80
32,845.80
3,100.00
32,349.49
36,259.15
(3,909.66)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
(3,909.66) $
2014
303,924.38
194,708.92
33,769.38
10,130.81
3,376.94
105,750.34
35,280.00
6,401.45
109,215.46
38,045.80
34,945.80
3,100.00
71,169.66
32,367.96
38,801.70
5,820.26
32,981.45
8,245.36
24,736.09
DIDAS Y GANACIAS
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2015
316,335.11
196,639.47
35,148.35
10,544.50
3,514.83
105,750.34
35,280.00
6,401.45
119,695.63
38,045.80
34,945.80
3,100.00
81,649.83
28,476.76
53,173.07
7,975.96
45,197.11
11,299.28
33,897.83
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2016
328,745.84
198,170.03
36,527.32
10,958.19
3,652.73
105,750.34
35,280.00
6,001.45
130,575.80
36,845.80
34,945.80
1,900.00
93,730.00
24,585.57
69,144.44
10,371.67
58,772.77
14,693.19
44,079.58
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
AOS
2017
341,156.57
200,100.59
37,906.29
11,371.89
3,790.63
105,750.34
35,280.00
6,001.45
141,055.98
36,845.80
34,945.80
1,900.00
104,210.18
20,694.37
83,515.80
12,527.37
70,988.43
17,747.11
53,241.33
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2018
353,567.30
197,031.15
39285.255
11,785.58
3,928.53
105,750.34
35,280.00
1,001.45
156,536.15
36,845.80
34,945.80
1,900.00
119,690.35
16,803.18
102,887.17
15,433.08
87,454.10
21,863.52
65,590.57
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2019
365,978.03
198,961.71
40664.225
12,199.27
4,066.42
105,750.34
35,280.00
1,001.45
167,016.32
36,845.80
34,945.80
1,900.00
130,170.52
12,911.98
117,258.54
17,588.78
99,669.76
24,917.44
74,752.32
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2020
378,388.76
200,892.26
42043.195
12,612.96
4,204.32
105,750.34
35,280.00
1,001.45
177,496.49
36,845.80
34,945.80
1,900.00
140,650.69
9,020.79
131,629.91
19,744.49
111,885.42
27,971.35
83,914.06
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2021
390,799.49
202,822.82
43422.165
13,026.65
4,342.22
105,750.34
35,280.00
1,001.45
187,976.66
36,845.80
34,945.80
1,900.00
151,130.86
5,129.59
146,001.27
21,900.19
124,101.08
31,025.27
93,075.81
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2022
403,210.22
204,753.38
44801.135
13,440.34
4,480.11
105,750.34
35,280.00
1,001.45
198,456.84
36,845.80
34,945.80
1,900.00
161,611.04
1,238.40
160,372.64
24,055.90
136,316.74
34,079.19
102,237.56
2012
$
$
$
$
$
$
2013
291,513.65
$
$
$
$
$
$
223,218.36
35,945.80
259,164.16
32,349.49
310,266.26
132,971.25
443,237.51 $
$
$
$
36,259.15
-
32,426.63
150,723.70 $
292,513.81 $
292,513.81 $
$
$
292,513.81 $
68,685.78
-68,685.78
-36,336.29
292,513.81
9,501.45
265,678.97
150,723.70
2015
2016
2017
303,924.38 $
316,335.11 $
328,745.84 $
341,156.57 $ 353,567.30
$
$
$
$
$
$
194,708.92
38,045.80
232,754.72
71,169.66
196,639.47
38,045.80
234,685.27
81,649.83
198,170.03
36,845.80
235,015.83
93,730.00
200,100.59
36,845.80
236,946.39
104,210.18
$
$
$
$
$
$
28,476.76 $
7,975.96 $
11,299.28 $
24,585.57 $
10,371.67 $
14,693.19 $
20,694.37 $ 16,803.18
12,527.37 $ 15,433.08
17,747.11 $ 21,863.52
32,426.63 $
32,426.63 $
32,426.63 $
32,426.63 $ 32,426.63
$
$
$
$
$
$
82,077.05
-82,077.05
11,652.95
311,803.39
7,901.45
331,357.80
$
$
$
$
$
$
$ 233,876.95
$ 119,690.35
32,367.96 $
5,820.26 $
8,245.36 $
60,903.39
-60,903.39
20,746.44
281,555.50
9,501.45
311,803.39
$ 36,845.80
$
$
$
$
$
$
$
$
$
$ 197,031.15
64,794.58
-64,794.58
6,375.08
265,678.97
9,501.45
281,555.50
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2018
83,395.48
-83,395.48
20,814.70
331,357.80
7,901.45
360,073.95
$
$
$
$
$
$
86,526.41
-86,526.41
33,163.94
360,073.95
2,901.45
396,139.34
2019
2020
2021
2022
$ 12,911.98 $
9,020.79 $
5,129.59 $
1,238.40
$ 17,588.78 $ 19,744.49 $ 21,900.19 $ 24,055.90
$ 24,917.44 $ 27,971.35 $ 31,025.27 $ 34,079.19
$ 32,426.63 $ 32,426.63 $ 32,426.63 $ 32,426.63
$
$
$
$
$
$
87,844.83
-87,844.83
42,325.69
396,139.34
2,901.45
441,366.48
$
$
$
$
$
$
89,163.26
-89,163.26
51,487.43
441,366.48
2,901.45
495,755.36
$
$
$
$
$
$
90,481.68
-90,481.68
60,649.18
495,755.36
2,901.45
559,305.99
$
$
$
$
$
$
91,800.11
-91,800.11
69,810.93
559,305.99
2,901.45
632,018.37
CALCULO TMAR
FINANCIAMIENTO
Crdito Bancario $
310,266.26
Accionistas
$
132,971.25
$
443,237.51
%
50
50
Tasas de Inters
12
10.5
TMAR
6.00
5.25
11.25
4.23
6.98
26.73
30.00
CALCULO DE LA TIR
Periodos
0
1
2
3
4
5
6
7
8
9
10
Inv. Inicial
$ (443,237.51)
Utilidades
$
$
$
$
$
$
$
$
$
$
24,736.09
33,897.83
44,079.58
53,241.33
65,590.57
74,752.32
83,914.06
93,075.81
102,237.56
Depreciaciones
$
$
$
$
$
$
$
$
$
$
9,501.45
9,501.45
9,501.45
7,901.45
7,901.45
2,901.45
2,901.45
2,901.45
2,901.45
2,901.45
Flujo Total
$
$
$
$
$
$
$
$
$
$
9,501.45
34,237.54
43,399.28
51,981.03
61,142.78
68,492.02
77,653.77
86,815.51
95,977.26
105,139.01
O DE LA TIR
TMAR
1
1.2673
1.606
2.0353
2.5794
3.2689
4.1426
5.241
6.6533
8.4317
10.6855
TM
1
1.30
1.69
2.20
2.86
3.71
4.83
6.27
8.16
10.6
13.79
VAN (TMAR)
$ (443,237.51)
$
7,497.40
$
21,318.52
$
21,323.29
$
20,152.37
$
18,704.39
$
16,533.58
$
14,816.59
$
13,048.49
$
11,382.91
$
9,839.41
$ -288,620.57
$
$
$
$
$
$
$
$
$
$
$
$
VAN TM
(443,237.51)
7,308.81
20,258.90
19,726.95
18,175.18
16,480.53
14,180.54
12,384.97
10,639.16
9,054.46
7,624.29
-307,403.72
TERRENO
Valor Unitario
Valor Total
US $
Hectareas
57 $
1,050.00 $ 59,850.00
Cantidad (Has)
Valor Unitario
US$
# de Jornales
Valor Total $
56
10.00
840 $
8,400.00
56
10.00
336 $
3,360.00
1,176 $ 11,760.00
Total (47Has)
Cantidad
Valor Unitario $
4
20
Arena
1 bolqueta
Ripio
1bolqueta
Piedra
Construcin de Bodega
Hojas de Zinc
1bolqueta
2000 tablas
136
$
$
$
$
$
$
$
Otros
TOTAL
350.00
8.00
70.00
70.00
70.00
0.35
12.00
Valor Total $
$ 1,400.00
$
160.00
$
70.00
$
70.00
$
70.00
$
700.00
$ 1,632.00
$
100.00
$ 4,202.00
HERRAMIENTAS Y EQUIPOS
Descripcin
Cantidad
Valor Unitario
Valor total ($)
US $
Machete
96 $
3.50 $
336.00
Tijera podadora
72 $
10.00 $
720.00
90 $
0.25 $
22.50
60 $
8.00 $
480.00
Carretilla
40 $
25.00 $
1,000.00
Rastrillo
36 $
2.50 $
90.00
30 $
7.00 $
210.00
4 $
120.00 $
480.00
Serrucho
12 $
10.00 $
120.00
Paleta de construccin
12 $
2.50 $
30.00
Bombas de fumigar
48 $
38.00 $
1,824.00
Bomba de agua
$ 5,312.50
TOTAL
SIEMBRA DE CACAO
Descripcin
Requerimiento plantas
Cantidad de
plantas
Hectareas
56
Valor Unitario
US $
Valor Total ($)
8,832 $
0.60 $
5,299.20
$ 86,423.70
AOS
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022