SECRETARIA DE AGRICULTURA, GANADERA, DESARROLLO RURAL, PESCA Y ALIMENTACIN

FORMATO: CORRIDA FINANCIERA PROGRAMAS FAPPA Y PROMETE

NOMBRE DEL PROYECTO:

Refaccionaria

VI. Anlisis Financiero

A
B
B.I.
B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.

PRESUPUESTO DE INVERSION

CALCULOS TECNICOS
MEMORIAS DE CALCULO
COSTOS DE OPERACIN

PROYECCION FINANCIERA MINIMA A 5 AOS.

PROYECCION DE COSTOS TOTALES DE PRODUCCION
PROYECCION DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO

ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
VAN, TIR Y B/C

Y ALIMENTACIN

ETE

Refaccionaria

INDICE

INVERSIONES
CONCEPTOS

UNIDAD

CANTIDAD COSTO UNITARIO

ACTIVO FIJO
LOTE

23

1,160.00

GONDOLA DE EXHIBICION 5 PELDAOS SIMPLE

PIEZA

2,291.00

GONDOLA DE EXHIBICION DOBLE

PIEZA

4,582.00

EQUIPO

9,121.00

VITRINAS 1.80 MTS CON 32 CAJONES CON VIDRIOS

PIEZA

11,492.00

VITRINA 1.80 MTS DE ALTO X 2 MTS

PIEZA

13,920.00

CAJA TORNILLERA

PIEZA

5,220.00

CAJA AMPLIA ARTICULOS MEDIANOS

PIEZA

5,220.00

MOSTRADOR METALICO

PIEZA

8,700.00

presupuesto

18,000.00

lote

43,113.66

JUEGOS DE ESTANTES CON SUS CHAROLAS

CAJA REGISTRADORA 500 FUNCIONES EN MEMORIA 12 DEPT

ACTIVO DIFERIDO
Capacitacion y asistencia tecnica

CAPITAL DE TRABAJO
Refacciones mensual

TOTAL

cionaria

SIONES
MONTOS

PROGRAMA

SOCIOS

TOTAL

26,680.00 $

26,680.00

26,680.00

11,455.00 $

11,455.00

11,455.00

9,164.00 $

9,164.00

9,164.00

9,121.00 $

9,121.00

9,121.00

57,460.00 $

57,460.00

57,460.00

27,840.00 $

27,840.00

27,840.00

10,440.00 $

10,440.00

10,440.00

10,440.00 $

10,440.00

10,440.00

17,400.00 $

17,400.00

17,400.00

18,000.00 $

18,000.00

18,000.00

$
$

43,113.66

241,113.66

198,000.00

43,113.66

43,113.66

43,113.66

241,113.66

MEMORIAS DE CALC

INDICE

Refaccionaria
MEMORIAS DE CALCULO
CONCEPTO
PRESENTACION
HS88ABRAZADERA
47417008ABRAZADERA TORNILLO U
HS28ABRAZADERA 1 3/4 -2 1/
CF65Z5487FAABRAZADERA 13068013120
HS60ABRAZADERA 31/2-41/4
HS52ABRAZADERA 3-33/4
HS72ABRAZADERA 4-5
54614F4000ABRAZADERA BARRA ESTAB
39428XABRAZADERA C/TCAS.
90358AABRAZADERA CINCHO 5P
ABPN35041886ABRAZADERA COLUMBIA MB
AB5/8X3X6ABRAZADERA COMPLETA 5/8X3X6
A7/8X3X16ABRAZADERA COMPLETA P/MUELLE
1658834C91ABRAZADERA CRUCETA
E4HZ4A254BABRAZADERA CRUCETA CARDAN
TSS300ATABRAZADERA DE CINCHO A
TBLS408ABRAZADERA GATES
TSS500CAABRAZADERA MALDONADO P
2601025ABRAZADERA P/CRUCETA
TBLS48300BABRAZADERA P/MANG TURBO N14
208326ABRAZADERA P/MANG. TUR
CUM2265ABRAZADERA P/MULTIPLE DE ADMISION
TBLS433000BABRAZADERA P/TURBOCARGADOR
M104ABRAZADERA SINFIN (HS1
EC35PLAABRAZADERA TUBO ESCAPE NAVISTAR
3553803C2ABRAZADERA TURBO SIST.ADMISION
U300ABRAZADERA U 3 PLG.

COSTO DE INSUMOS CANTIDAD

$
9.70
$
101.25
$
5.00
$
95.37
$
16.87
$
6.48
$
7.63
$
24.34
$
50.00
$
55.00
$
182.66
$
55.00
$
85.52
$
113.54
$
30.33
$
44.45
$
50.00
$
88.00
$
60.00
$
50.00
$
43.55
$
135.00
$
43.00
$
10.14
$
88.50
$
212.00
$
18.28

180.00
12.00
168.00
12.00
250.00
500.00
450.00
200.00
24.00
20.00
7.00
20.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
10.00
10.00
10.00
10.00

1236ACEITE ACEMIRE 150 P/E

AZS68C19ACEITE AZOLLA ZS 68 DTH 68
GRAT200ACEITE ELF GRAPHOLIA TX
CARTER32019ACEITE EXT. PRESION REDUCTELF
140HD1585W19ACEITE P/DIF.
A15W40200ACEITE P/MOTOR DISAL H
SAE10W301LACEITE RACING TURBO KARCER QUAKER
HD75W85WSYNACEITE TRANSGEAR HD 19LTS
HDX80W140SYNACEITE TRANSGEAR HDX 19LTS
AMATIC1ACEITE TRANSMATIC D3 A
D3ATFC19ACEITE TRANSMATIC D3 ATF
189SMACELERADOR
AB8188ACRITON BCO (GALON)
E3TZ7A564AACTUADOR CILINDRO EMBRAGUE INFERIOR
DS21ACTUADOR OMEGA RANGER
1980529ACUMULADOR 1150 13 PLACAS
MBXT5935ACUMULADOR 17 PLACAS TORNILLO
CMEMF63ACUMULADOR IKON FIESTA
120B0402ADAPTADOR 120B-04-02
20270244SADAPTADOR C/ORING SAE
11757ADAPTADOR CODO 12MB12M
206266ADAPTADOR CODO 90 PLG.
7872ADAPTADOR MEZCLADOR 425
ADAPF450ADAPTADOR P/REPUESTO 425
81/2F50GSADAPTADOR ROSCA RECT ORING MONTAC PA
545109ADAPTADOR TIPO T VALVULA WILLIAMS
1261ADITIVO
AAPB5ADITIVO PRESION EXTREM
AAPBADITIVO PRESION EXTREMA BARDHAL
CF6TZ6068ABAISLADOR SUSPENSION MO
BCD274772AISLADOR TRAS INF N14ISX
BCD273301AISLADOR TRAS SUP N14ISX

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

43.48
20.01
20.69
19.56
49.40
12.75
38.44
76.52
111.95
21.24
20.67
329.00
334.08
1,038.93
36.52
753.00
834.78
574.13
4.85
9.88
97.00
31.24
500.00
100.00
65.53
45.00
34.70
25.00
19.00
77.39
184.91
312.12

10.00
120.00
200.00
200.00
200.00
200.00
20.00
25.00
25.00
25.00
20.00
5.00
10.00
4.00
25.00
8.00
4.00
4.00
200.00
48.00
12.00
50.00
10.00
50.00
50.00
10.00
12.00
10.00
12.00
60.00
40.00
15.00

F81Z1000155BAISLAMIENTO
248090AISLANTE BORNE P/CAMPO 37MT
D29110AISLANTE P/MARCHA 42MT
2577MAJUST. BALATA TRA F350
40010212AJUSTAD EJE REMOLQUE 28 ESTR HALDEX
C39IDAJUSTADOR BALATA NISSAN
125226AJUSTADOR CLUTCH
F81Z2041AAAJUSTADOR P/BALATA F45
C06AJUSTADOR P/BALATA TRA
APCM1AJUSTADOR P/CAMA BAJA
3509101AJUSTE ANT. DER.
5019F5ALARMA DE REVERSA 12V
846040ALBARDON 6040
B5007ALBARDON FAMSA
FABALBBARDONALBARDON TIPO FAMSA
BOB6661611ALTERNADOR BOBCAT
98AZ10346GALTERNADOR FORD 6G
7673ALTERNADOR P/BUFALO
CHEV060ALTALTERNADOR P/CHEVROLET
1301496ALTERNADOR P/FOCUS 2005
MITMD354809ALTERNADOR P/MITSUBISH
175400ALTERNADOR PARA FORD NUEVO USA
175400ALTERNADOR PARA FORD NUEVO USA
176100ALTERNADOR RANGER 130A
D210060ALTALTERNADOR RECON P/CAM
F250060ALTALTERNADOR RECON P/F-2
THER060ALTALTERNADOR RECON P/THE
D350060ALTALTERNADOR RECON P/TRA
23100F4211ALTERNADOR TSURU
N80253ALUM. SOLERA 60673T5
65107AMORTIGUADOR
BAA413031AZAMORTIGUADOR

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

51.93
36.80
36.80
46.00
808.30
49.67
180.00
226.78
45.61
132.00
6.45
140.00
110.00
60.00
151.66
2,950.00
2,521.73
1,443.80
659.00
1,953.13
2,882.29
1,873.34
2,349.74
1,106.68
717.50
523.15
327.00
1,212.84
2,352.17
98.84
82.60
127.93

50.00
60.00
50.00
30.00
4.00
30.00
30.00
30.00
30.00
30.00
250.00
25.00
24.00
30.00
20.00
6.00
5.00
6.00
10.00
4.00
4.00
6.00
5.00
7.00
7.00
7.00
8.00
16.00
14.00
222.00
67.00
58.00

34985AMORTIGUADOR
9152AMORTIGUADOR
34782AMORTIGUADOR
MAT115AMORTIGUADOR
MON1014AMORTIGUADOR
2U2Z18125EAAMORTIGUADOR
MAT114AMORTIGUADOR
34963AMORTIGUADOR (F25034963TRA)

$
$
$
$
$
$
$
$

399.38
360.00
154.70
147.60
469.34
272.34
195.50
297.95

56.00
130.00
145.00
60.00
58.00
45.00
49.00
21.00

PROYECCION DE INGRESOS MENSUALES

Mes 1
Concepto
HS88ABRAZADERA
47417008ABRAZADERA TORNILLO U
HS28ABRAZADERA 1 3/4 -2 1/
CF65Z5487FAABRAZADERA 13068013120
HS60ABRAZADERA 31/2-41/4
HS52ABRAZADERA 3-33/4
HS72ABRAZADERA 4-5
54614F4000ABRAZADERA BARRA ESTAB
39428XABRAZADERA C/TCAS.
90358AABRAZADERA CINCHO 5P
ABPN35041886ABRAZADERA COLUMBIA MB
AB5/8X3X6ABRAZADERA COMPLETA 5/8X3X6
A7/8X3X16ABRAZADERA COMPLETA P/MUELLE
1658834C91ABRAZADERA CRUCETA
E4HZ4A254BABRAZADERA CRUCETA CARDAN
TSS300ATABRAZADERA DE CINCHO A
TBLS408ABRAZADERA GATES
TSS500CAABRAZADERA MALDONADO P

Mes 2
5%
117.86
82.01
56.70
77.25
284.68
218.70
231.76
328.59
81.00
74.25
86.31
74.25
69.27
91.97
24.57
36.00
40.50
71.28

Mes 3
7%
165.00
114.82
79.38
108.15
398.55
306.18
324.47
460.03
113.40
103.95
120.83
103.95
96.98
128.75
34.39
50.41
56.70
99.79

9%
212.14
147.62
102.06
139.05
512.43
393.66
417.17
591.46
145.80
133.65
155.35
133.65
124.69
165.54
44.22
64.81
72.90
128.30

2601025ABRAZADERA P/CRUCETA
TBLS48300BABRAZADERA P/MANG TURBO N14
208326ABRAZADERA P/MANG. TUR
CUM2265ABRAZADERA P/MULTIPLE DE ADMISIO
TBLS433000BABRAZADERA P/TURBOCARGADOR
M104ABRAZADERA SINFIN (HS1
EC35PLAABRAZADERA TUBO ESCAPE NAVISTAR
3553803C2ABRAZADERA TURBO SIST.ADMISION
U300ABRAZADERA U 3 PLG.
1236ACEITE ACEMIRE 150 P/E
AZS68C19ACEITE AZOLLA ZS 68 DTH 68
GRAT200ACEITE ELF GRAPHOLIA TX
CARTER32019ACEITE EXT. PRESION REDUCTELF
140HD1585W19ACEITE P/DIF.
A15W40200ACEITE P/MOTOR DISAL H
SAE10W301LACEITE RACING TURBO KARCER QU
HD75W85WSYNACEITE TRANSGEAR HD 19LTS
HDX80W140SYNACEITE TRANSGEAR HDX 19LTS
AMATIC1ACEITE TRANSMATIC D3 A
D3ATFC19ACEITE TRANSMATIC D3 ATF
189SMACELERADOR
AB8188ACRITON BCO (GALON)
E3TZ7A564AACTUADOR CILINDRO EMBRAGUE IN
DS21ACTUADOR OMEGA RANGER
1980529ACUMULADOR 1150 13 PLACAS
MBXT5935ACUMULADOR 17 PLACAS TORNILLO
CMEMF63ACUMULADOR IKON FIESTA
120B0402ADAPTADOR 120B-04-02
20270244SADAPTADOR C/ORING SAE
11757ADAPTADOR CODO 12MB12M
206266ADAPTADOR CODO 90 PLG.
7872ADAPTADOR MEZCLADOR 425

48.60
40.50
35.28
109.35
34.83
6.84
59.74
143.10
12.34
29.35
162.08
279.32
264.06
666.90
172.13
51.89
129.13
188.92
35.84
27.90
111.04
225.50
280.51
61.63
406.62
225.39
155.02
65.48
32.01
78.57
105.44
337.50

68.04
56.70
49.39
153.09
48.76
9.58
83.63
200.34
17.27
41.09
226.91
391.04
369.68
933.66
240.98
72.65
180.78
264.48
50.18
39.07
155.45
315.71
392.72
86.28
569.27
315.55
217.02
91.67
44.82
110.00
147.61
472.50

87.48
72.90
63.50
196.83
62.69
12.32
107.53
257.58
22.21
52.83
291.75
502.77
475.31
1,200.42
309.83
93.41
232.43
340.05
64.52
50.23
199.87
405.91
504.92
110.93
731.92
405.70
279.03
117.86
57.62
141.43
189.78
607.50

ADAPF450ADAPTADOR P/REPUESTO 425

81/2F50GSADAPTADOR ROSCA RECT ORING MON
545109ADAPTADOR TIPO T VALVULA WILLIAMS
1261ADITIVO
AAPB5ADITIVO PRESION EXTREM
AAPBADITIVO PRESION EXTREMA BARDHAL
CF6TZ6068ABAISLADOR SUSPENSION MO
BCD274772AISLADOR TRAS INF N14ISX
BCD273301AISLADOR TRAS SUP N14ISX
F81Z1000155BAISLAMIENTO
248090AISLANTE BORNE P/CAMPO 37MT
D29110AISLANTE P/MARCHA 42MT
2577MAJUST. BALATA TRA F350
40010212AJUSTAD EJE REMOLQUE 28 ESTR HAL
C39IDAJUSTADOR BALATA NISSAN
125226AJUSTADOR CLUTCH
F81Z2041AAAJUSTADOR P/BALATA F45
C06AJUSTADOR P/BALATA TRA
APCM1AJUSTADOR P/CAMA BAJA
3509101AJUSTE ANT. DER.
5019F5ALARMA DE REVERSA 12V
846040ALBARDON 6040
B5007ALBARDON FAMSA
FABALBBARDONALBARDON TIPO FAMSA
BOB6661611ALTERNADOR BOBCAT
98AZ10346GALTERNADOR FORD 6G
7673ALTERNADOR P/BUFALO
CHEV060ALTALTERNADOR P/CHEVROLET
1301496ALTERNADOR P/FOCUS 2005
MITMD354809ALTERNADOR P/MITSUBISH
175400ALTERNADOR PARA FORD NUEVO USA
175400ALTERNADOR PARA FORD NUEVO USA

337.50
221.16
30.38
28.11
16.88
15.39
313.43
499.26
316.02
175.26
149.04
124.20
93.15
218.24
100.58
364.50
459.23
92.36
267.30
108.84
236.25
178.20
121.50
204.74
1,194.75
851.08
584.74
444.83
527.35
778.22
758.70
793.04

472.50
309.63
42.53
39.35
23.63
21.55
438.80
698.96
442.43
245.37
208.66
173.88
130.41
305.54
140.81
510.30
642.92
129.30
374.22
152.38
330.75
249.48
170.10
286.64
1,672.65
1,191.52
818.63
622.76
738.28
1,089.51
1,062.18
1,110.25

607.50
398.09
54.68
50.59
30.38
27.70
564.17
898.66
568.84
315.47
268.27
223.56
167.67
392.83
181.05
656.10
826.61
166.25
481.14
195.92
425.25
320.76
218.70
368.53
2,150.55
1,531.95
1,052.53
800.69
949.22
1,400.79
1,365.66
1,427.47

176100ALTERNADOR RANGER 130A

D210060ALTALTERNADOR RECON P/CAM
F250060ALTALTERNADOR RECON P/F-2
THER060ALTALTERNADOR RECON P/THE
D350060ALTALTERNADOR RECON P/TRA
23100F4211ALTERNADOR TSURU
N80253ALUM. SOLERA 60673T5
65107AMORTIGUADOR
BAA413031AZAMORTIGUADOR
34985AMORTIGUADOR
9152AMORTIGUADOR
34782AMORTIGUADOR
MAT115AMORTIGUADOR
MON1014AMORTIGUADOR
2U2Z18125EAAMORTIGUADOR
MAT114AMORTIGUADOR
34963AMORTIGUADOR (F25034963TRA)
Total

522.91
339.02
247.19
176.58
1,309.87
2,222.80
1,481.12
373.56
500.85
1,509.66
3,159.00
1,514.13
597.78
1,837.47
827.23
646.62
422.34
34,922.06

732.07
474.63
346.06
247.21
1,833.81
3,111.92
2,073.56
522.98
701.18
2,113.52
4,422.60
2,119.78
836.89
2,572.45
1,158.13
905.26
591.28
48,890.88

941.23
610.23
444.94
317.84
2,357.76
4,001.04
2,666.01
672.41
901.52
2,717.38
5,686.20
2,725.43
1,076.00
3,307.44
1,489.02
1,163.91
760.22
62,859.71

ORIAS DE CALCULO
Refaccionaria
COSTO DE PRODUCTOS
1,746.00
1,215.00
840.00
1,144.44
4,217.50
3,240.00
3,433.50
4,868.00
1,200.00
1,100.00
1,278.62
1,100.00
1,026.24
1,362.48
363.96
533.40
600.00
1,056.00
720.00
600.00
522.60
1,620.00
516.00
101.40
885.00
2,120.00
182.80

P.VENTA
13.10
136.69
6.75
128.75
22.77
8.75
10.30
32.86
67.50
74.25
246.59
74.25
115.45
153.28
40.95
60.01
67.50
118.80
81.00
67.50
58.79
182.25
58.05
13.69
119.48
286.20
24.68

INGRESO ANUAL
2,357.10
1,640.25
1,134.00
1,544.99
5,693.63
4,374.00
4,635.23
6,571.80
1,620.00
1,485.00
1,726.14
1,485.00
1,385.42
1,839.35
491.35
720.09
810.00
1,425.60
972.00
810.00
705.51
2,187.00
696.60
136.89
1,194.75
2,862.00
246.78

434.80
2,401.20
4,138.00
3,912.00
9,880.00
2,550.00
768.80
1,913.00
2,798.75
531.00
413.40
1,645.00
3,340.80
4,155.72
913.00
6,024.00
3,339.12
2,296.52
970.00
474.24
1,164.00
1,562.00
5,000.00
5,000.00
3,276.50
450.00
416.40
250.00
228.00
4,643.40
7,396.40
4,681.80

58.70
27.01
27.93
26.41
66.69
17.21
51.89
103.30
151.13
28.67
27.90
444.15
451.01
1,402.56
49.30
1,016.55
1,126.95
775.08
6.55
13.34
130.95
42.17
675.00
135.00
88.47
60.75
46.85
33.75
25.65
104.48
249.63
421.36

586.98
3,241.62
5,586.30
5,281.20
13,338.00
3,442.50
1,037.88
2,582.55
3,778.31
716.85
558.09
2,220.75
4,510.08
5,610.22
1,232.55
8,132.40
4,507.81
3,100.30
1,309.50
640.22
1,571.40
2,108.70
6,750.00
6,750.00
4,423.28
607.50
562.14
337.50
307.80
6,268.59
9,985.14
6,320.43

2,596.50
2,208.00
1,840.00
1,380.00
3,233.20
1,490.10
5,400.00
6,803.40
1,368.30
3,960.00
1,612.50
3,500.00
2,640.00
1,800.00
3,033.20
17,700.00
12,608.65
8,662.80
6,590.00
7,812.52
11,529.16
11,240.04
11,748.70
7,746.76
5,022.50
3,662.05
2,616.00
19,405.44
32,930.38
21,942.48
5,534.20
7,419.94

70.11
49.68
49.68
62.10
1,091.21
67.05
243.00
306.15
61.57
178.20
8.71
189.00
148.50
81.00
204.74
3,982.50
3,404.34
1,949.13
889.65
2,636.73
3,891.09
2,529.01
3,172.15
1,494.02
968.63
706.25
441.45
1,637.33
3,175.43
133.43
111.51
172.71

3,505.28
2,980.80
2,484.00
1,863.00
4,364.82
2,011.64
7,290.00
9,184.59
1,847.21
5,346.00
2,176.88
4,725.00
3,564.00
2,430.00
4,094.82
23,895.00
17,021.68
11,694.78
8,896.50
10,546.90
15,564.37
15,174.05
15,860.75
10,458.13
6,780.38
4,943.77
3,531.60
26,197.34
44,456.01
29,622.35
7,471.17
10,016.92

22,365.28
46,800.00
22,431.50
8,856.00
27,221.72
12,255.30
9,579.50
6,256.95
517,363.86

Mes 4

539.16
486.00
208.85
199.26
633.61
367.66
263.93
402.23

Mes 5
10%
235.71
164.03
113.40
154.50
569.36
437.40
463.52
657.18
162.00
148.50
172.61
148.50
138.54
183.93
49.13
72.01
81.00
142.56

30,193.13
63,180.00
30,282.53
11,955.60
36,749.32
16,544.66
12,932.33
8,446.88
698,441.21

Mes 6
8%
188.57
131.22
90.72
123.60
455.49
349.92
370.82
525.74
129.60
118.80
138.09
118.80
110.83
147.15
39.31
57.61
64.80
114.05

Mes 7
8%
188.57
131.22
90.72
123.60
455.49
349.92
370.82
525.74
129.60
118.80
138.09
118.80
110.83
147.15
39.31
57.61
64.80
114.05

Mes 8
10%
235.71
164.03
113.40
154.50
569.36
437.40
463.52
657.18
162.00
148.50
172.61
148.50
138.54
183.93
49.13
72.01
81.00
142.56

10%
235.71
164.03
113.40
154.50
569.36
437.40
463.52
657.18
162.00
148.50
172.61
148.50
138.54
183.93
49.13
72.01
81.00
142.56

97.20
81.00
70.55
218.70
69.66
13.69
119.48
286.20
24.68
58.70
324.16
558.63
528.12
1,333.80
344.25
103.79
258.26
377.83
71.69
55.81
222.08
451.01
561.02
123.26
813.24
450.78
310.03
130.95
64.02
157.14
210.87
675.00

77.76
64.80
56.44
174.96
55.73
10.95
95.58
228.96
19.74
46.96
259.33
446.90
422.50
1,067.04
275.40
83.03
206.60
302.27
57.35
44.65
177.66
360.81
448.82
98.60
650.59
360.62
248.02
104.76
51.22
125.71
168.70
540.00

77.76
64.80
56.44
174.96
55.73
10.95
95.58
228.96
19.74
46.96
259.33
446.90
422.50
1,067.04
275.40
83.03
206.60
302.27
57.35
44.65
177.66
360.81
448.82
98.60
650.59
360.62
248.02
104.76
51.22
125.71
168.70
540.00

97.20
81.00
70.55
218.70
69.66
13.69
119.48
286.20
24.68
58.70
324.16
558.63
528.12
1,333.80
344.25
103.79
258.26
377.83
71.69
55.81
222.08
451.01
561.02
123.26
813.24
450.78
310.03
130.95
64.02
157.14
210.87
675.00

97.20
81.00
70.55
218.70
69.66
13.69
119.48
286.20
24.68
58.70
324.16
558.63
528.12
1,333.80
344.25
103.79
258.26
377.83
71.69
55.81
222.08
451.01
561.02
123.26
813.24
450.78
310.03
130.95
64.02
157.14
210.87
675.00

675.00
442.33
60.75
56.21
33.75
30.78
626.86
998.51
632.04
350.53
298.08
248.40
186.30
436.48
201.16
729.00
918.46
184.72
534.60
217.69
472.50
356.40
243.00
409.48
2,389.50
1,702.17
1,169.48
889.65
1,054.69
1,556.44
1,517.41
1,586.07

540.00
353.86
48.60
44.97
27.00
24.62
501.49
798.81
505.63
280.42
238.46
198.72
149.04
349.19
160.93
583.20
734.77
147.78
427.68
174.15
378.00
285.12
194.40
327.59
1,911.60
1,361.73
935.58
711.72
843.75
1,245.15
1,213.92
1,268.86

540.00
353.86
48.60
44.97
27.00
24.62
501.49
798.81
505.63
280.42
238.46
198.72
149.04
349.19
160.93
583.20
734.77
147.78
427.68
174.15
378.00
285.12
194.40
327.59
1,911.60
1,361.73
935.58
711.72
843.75
1,245.15
1,213.92
1,268.86

675.00
442.33
60.75
56.21
33.75
30.78
626.86
998.51
632.04
350.53
298.08
248.40
186.30
436.48
201.16
729.00
918.46
184.72
534.60
217.69
472.50
356.40
243.00
409.48
2,389.50
1,702.17
1,169.48
889.65
1,054.69
1,556.44
1,517.41
1,586.07

675.00
442.33
60.75
56.21
33.75
30.78
626.86
998.51
632.04
350.53
298.08
248.40
186.30
436.48
201.16
729.00
918.46
184.72
534.60
217.69
472.50
356.40
243.00
409.48
2,389.50
1,702.17
1,169.48
889.65
1,054.69
1,556.44
1,517.41
1,586.07

1,045.81
678.04
494.38
353.16
2,619.73
4,445.60
2,962.23
747.12
1,001.69
3,019.31
6,318.00
3,028.25
1,195.56
3,674.93
1,654.47
1,293.23
844.69
69,844.12

836.65
542.43
395.50
282.53
2,095.79
3,556.48
2,369.79
597.69
801.35
2,415.45
5,054.40
2,422.60
956.45
2,939.95
1,323.57
1,034.59
675.75
55,875.30

836.65
542.43
395.50
282.53
2,095.79
3,556.48
2,369.79
597.69
801.35
2,415.45
5,054.40
2,422.60
956.45
2,939.95
1,323.57
1,034.59
675.75
55,875.30

1,045.81
678.04
494.38
353.16
2,619.73
4,445.60
2,962.23
747.12
1,001.69
3,019.31
6,318.00
3,028.25
1,195.56
3,674.93
1,654.47
1,293.23
844.69
69,844.12

1,045.81
678.04
494.38
353.16
2,619.73
4,445.60
2,962.23
747.12
1,001.69
3,019.31
6,318.00
3,028.25
1,195.56
3,674.93
1,654.47
1,293.23
844.69
69,844.12

Mes 9
4%
94.28
65.61
45.36
61.80
227.75
174.96
185.41
262.87
64.80
59.40
69.05
59.40
55.42
73.57
19.65
28.80
32.40
57.02

Mes 10

Mes 11
8%
188.57
131.22
90.72
123.60
455.49
349.92
370.82
525.74
129.60
118.80
138.09
118.80
110.83
147.15
39.31
57.61
64.80
114.05

9%
212.14
147.62
102.06
139.05
512.43
393.66
417.17
591.46
145.80
133.65
155.35
133.65
124.69
165.54
44.22
64.81
72.90
128.30

Mes 12
12%
282.85
196.83
136.08
185.40
683.24
524.88
556.23
788.62
194.40
178.20
207.14
178.20
166.25
220.72
58.96
86.41
97.20
171.07

Total
100%
2,357.10
1,640.25
1,134.00
1,544.99
5,693.63
4,374.00
4,635.23
6,571.80
1,620.00
1,485.00
1,726.14
1,485.00
1,385.42
1,839.35
491.35
720.09
810.00
1,425.60

38.88
32.40
28.22
87.48
27.86
5.48
47.79
114.48
9.87
23.48
129.66
223.45
211.25
533.52
137.70
41.52
103.30
151.13
28.67
22.32
88.83
180.40
224.41
49.30
325.30
180.31
124.01
52.38
25.61
62.86
84.35
270.00

77.76
64.80
56.44
174.96
55.73
10.95
95.58
228.96
19.74
46.96
259.33
446.90
422.50
1,067.04
275.40
83.03
206.60
302.27
57.35
44.65
177.66
360.81
448.82
98.60
650.59
360.62
248.02
104.76
51.22
125.71
168.70
540.00

87.48
72.90
63.50
196.83
62.69
12.32
107.53
257.58
22.21
52.83
291.75
502.77
475.31
1,200.42
309.83
93.41
232.43
340.05
64.52
50.23
199.87
405.91
504.92
110.93
731.92
405.70
279.03
117.86
57.62
141.43
189.78
607.50

116.64
97.20
84.66
262.44
83.59
16.43
143.37
343.44
29.61
70.44
388.99
670.36
633.74
1,600.56
413.10
124.55
309.91
453.40
86.02
66.97
266.49
541.21
673.23
147.91
975.89
540.94
372.04
157.14
76.83
188.57
253.04
810.00

972.00
810.00
705.51
2,187.00
696.60
136.89
1,194.75
2,862.00
246.78
586.98
3,241.62
5,586.30
5,281.20
13,338.00
3,442.50
1,037.88
2,582.55
3,778.31
716.85
558.09
2,220.75
4,510.08
5,610.22
1,232.55
8,132.40
4,507.81
3,100.30
1,309.50
640.22
1,571.40
2,108.70
6,750.00

270.00
176.93
24.30
22.49
13.50
12.31
250.74
399.41
252.82
140.21
119.23
99.36
74.52
174.59
80.47
291.60
367.38
73.89
213.84
87.08
189.00
142.56
97.20
163.79
955.80
680.87
467.79
355.86
421.88
622.57
606.96
634.43

540.00
353.86
48.60
44.97
27.00
24.62
501.49
798.81
505.63
280.42
238.46
198.72
149.04
349.19
160.93
583.20
734.77
147.78
427.68
174.15
378.00
285.12
194.40
327.59
1,911.60
1,361.73
935.58
711.72
843.75
1,245.15
1,213.92
1,268.86

607.50
398.09
54.68
50.59
30.38
27.70
564.17
898.66
568.84
315.47
268.27
223.56
167.67
392.83
181.05
656.10
826.61
166.25
481.14
195.92
425.25
320.76
218.70
368.53
2,150.55
1,531.95
1,052.53
800.69
949.22
1,400.79
1,365.66
1,427.47

810.00
530.79
72.90
67.46
40.50
36.94
752.23
1,198.22
758.45
420.63
357.70
298.08
223.56
523.78
241.40
874.80
1,102.15
221.66
641.52
261.23
567.00
427.68
291.60
491.38
2,867.40
2,042.60
1,403.37
1,067.58
1,265.63
1,867.72
1,820.89
1,903.29

6,750.00
4,423.28
607.50
562.14
337.50
307.80
6,268.59
9,985.14
6,320.43
3,505.28
2,980.80
2,484.00
1,863.00
4,364.82
2,011.64
7,290.00
9,184.59
1,847.21
5,346.00
2,176.88
4,725.00
3,564.00
2,430.00
4,094.82
23,895.00
17,021.68
11,694.78
8,896.50
10,546.90
15,564.37
15,174.05
15,860.75

418.33
271.22
197.75
141.26
1,047.89
1,778.24
1,184.89
298.85
400.68
1,207.73
2,527.20
1,211.30
478.22
1,469.97
661.79
517.29
337.88
27,937.65

836.65
542.43
395.50
282.53
2,095.79
3,556.48
2,369.79
597.69
801.35
2,415.45
5,054.40
2,422.60
956.45
2,939.95
1,323.57
1,034.59
675.75
55,875.30

941.23
610.23
444.94
317.84
2,357.76
4,001.04
2,666.01
672.41
901.52
2,717.38
5,686.20
2,725.43
1,076.00
3,307.44
1,489.02
1,163.91
760.22
62,859.71

1,254.98
813.65
593.25
423.79
3,143.68
5,334.72
3,554.68
896.54
1,202.03
3,623.18
7,581.60
3,633.90
1,434.67
4,409.92
1,985.36
1,551.88
1,013.63
83,812.95

10,458.13
6,780.38
4,943.77
3,531.60
26,197.34
44,456.01
29,622.35
7,471.17
10,016.92
30,193.13
63,180.00
30,282.53
11,955.60
36,749.32
16,544.66
12,932.33
8,446.88
698,441.21

Refaccionaria
PROYECCION DE COSTOS

INDICE

COSTOS DEL PROYECTO

COSTOS

AO

AO

AO

$
$
$
$
$
$
$
$
$

2
24,960.00
748.80
3,120.00
59,904.00
44,928.00
9,984.00
538,058.41
1,996.80
1,872.00

$
$
$
$
$
$
$
$
$

3
25,958.40
778.75
3,244.80
62,300.16
46,725.12
10,383.36
559,580.75
2,076.67
1,946.88

685,572.01

712,994.89

CONCEPTO
Renta
Agua
Luz
Salarios
Administracion
Permisos
Mercancia
Bolsas
Papel para envolver

COSTO MENSUAL
$
2,000.00
$
60.00
$
250.00
$
4,800.00
$
3,600.00
$
800.00
$
43,113.66
$
160.00
$
150.00

$
$
$
$
$
$
$
$
$

1
24,000.00
720.00
3,000.00
57,600.00
43,200.00
9,600.00
517,363.86
1,920.00
1,800.00

TOTAL

659,203.86

54,933.66

AO

AO

$
$
$
$
$
$
$
$
$

4
26,996.74
809.90
3,374.59
64,792.17
48,594.12
10,798.69
581,963.98
2,159.74
2,024.76

$
$
$
$
$
$
$
$
$

5
28,076.61
842.30
3,509.58
67,383.85
50,537.89
11,230.64
605,242.54
2,246.13
2,105.75

741,514.69

771,175.28

INDICE

Refaccionaria
COSTOS TOTALES
COSTOS FIJOS
Renta
Agua
Luz
Salarios
Administracion
Permisos

TOTAL

AO 1

TOTAL

COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES

AO 3

AO 4

$
$
$
$
$
$

24,000.00
720.00
3,000.00
57,600.00
43,200.00
9,600.00

$
$
$
$
$
$

24,960.00
748.80
3,120.00
59,904.00
44,928.00
9,984.00

$
$
$
$
$
$

25,958.40
778.75
3,244.80
62,300.16
46,725.12
10,383.36

$
$
$
$
$
$

26,996.74
809.90
3,374.59
64,792.17
48,594.12
10,798.69

138,120.00

143,644.80

149,390.59

155,366.22

COSTOS VARIABLES
Mercancia
Bolsas
Papel para envolver

AO 2

AO 1
$
$
$

$
$
$

AO 2

517,363.86 $
1,920.00 $
1,800.00 $

521,083.86

AO 3

538,058.41 $
1,996.80 $
1,872.00 $

541,927.21

AO 4

559,580.75 $
2,076.67 $
1,946.88 $

563,604.30

581,963.98
2,159.74
2,024.76

586,148.48

AO 1

AO 2

AO 3

AO 4

138,120.00 $
521,083.86 $
659,203.86 $

143,644.80 $
541,927.21 $
685,572.01 $

149,390.59 $
563,604.30 $
712,994.89 $

155,366.22
586,148.48
741,514.69

AO 5
$
$
$
$
$
$

28,076.61
842.30
3,509.58
67,383.85
50,537.89
11,230.64

161,580.86
AO 5

$
$
$

605,242.54
2,246.13
2,105.75

609,594.41
AO 5

$
$
$

161,580.86
609,594.41
771,175.28

Refaccionaria
PROYECCION DE INGRESOS

INDICE

VOLUMEN
CONCEPTO
HS88ABRAZADERA
47417008ABRAZADERA TORNILLO U
HS28ABRAZADERA 1 3/4 -2 1/
CF65Z5487FAABRAZADERA 13068013120

PRECIO

VENTAS

UNITARIO
180.00
13.10 $
12.00
136.69 $
168.00
6.75 $

ANUAL
2,357.10
1,640.25
1,134.00

12.00

128.75

1,544.99

HS60ABRAZADERA 31/2-41/4

250.00

22.77

5,693.63

HS52ABRAZADERA 3-33/4

500.00

8.75

4,374.00

HS72ABRAZADERA 4-5

450.00

10.30

54614F4000ABRAZADERA BARRA ESTAB

39428XABRAZADERA C/TCAS.
90358AABRAZADERA CINCHO 5P
ABPN35041886ABRAZADERA COLUMBIA MB
AB5/8X3X6ABRAZADERA COMPLETA 5/8X3X6
A7/8X3X16ABRAZADERA COMPLETA P/MUELLE
1658834C91ABRAZADERA CRUCETA
E4HZ4A254BABRAZADERA CRUCETA CARDAN
TSS300ATABRAZADERA DE CINCHO A
TBLS408ABRAZADERA GATES
TSS500CAABRAZADERA MALDONADO P
2601025ABRAZADERA P/CRUCETA
TBLS48300BABRAZADERA P/MANG TURBO N14
208326ABRAZADERA P/MANG. TUR
CUM2265ABRAZADERA P/MULTIPLE DE ADMISION
TBLS433000BABRAZADERA P/TURBOCARGADOR
M104ABRAZADERA SINFIN (HS1
EC35PLAABRAZADERA TUBO ESCAPE NAVISTAR

200.00
24.00
20.00
7.00
20.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
10.00
10.00

32.86
67.50
74.25
246.59
74.25
115.45
153.28
40.95
60.01
67.50
118.80
81.00
67.50
58.79
182.25
58.05
13.69
119.48

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,635.23
6,571.80
1,620.00
1,485.00
1,726.14
1,485.00
1,385.42
1,839.35
491.35
720.09
810.00
1,425.60
972.00
810.00
705.51
2,187.00
696.60
136.89
1,194.75

3553803C2ABRAZADERA TURBO SIST.ADMISION

U300ABRAZADERA U 3 PLG.
1236ACEITE ACEMIRE 150 P/E
AZS68C19ACEITE AZOLLA ZS 68 DTH 68
GRAT200ACEITE ELF GRAPHOLIA TX
CARTER32019ACEITE EXT. PRESION REDUCTELF
140HD1585W19ACEITE P/DIF.
A15W40200ACEITE P/MOTOR DISAL H
SAE10W301LACEITE RACING TURBO KARCER QUAKER
HD75W85WSYNACEITE TRANSGEAR HD 19LTS
HDX80W140SYNACEITE TRANSGEAR HDX 19LTS
AMATIC1ACEITE TRANSMATIC D3 A
D3ATFC19ACEITE TRANSMATIC D3 ATF
189SMACELERADOR
AB8188ACRITON BCO (GALON)
E3TZ7A564AACTUADOR CILINDRO EMBRAGUE INFERIOR
DS21ACTUADOR OMEGA RANGER
1980529ACUMULADOR 1150 13 PLACAS
MBXT5935ACUMULADOR 17 PLACAS TORNILLO
CMEMF63ACUMULADOR IKON FIESTA
120B0402ADAPTADOR 120B-04-02
20270244SADAPTADOR C/ORING SAE
11757ADAPTADOR CODO 12MB12M
206266ADAPTADOR CODO 90 PLG.
7872ADAPTADOR MEZCLADOR 425
ADAPF450ADAPTADOR P/REPUESTO 425
81/2F50GSADAPTADOR ROSCA RECT ORING MONTAC PA
545109ADAPTADOR TIPO T VALVULA WILLIAMS
1261ADITIVO
AAPB5ADITIVO PRESION EXTREM
AAPBADITIVO PRESION EXTREMA BARDHAL

10.00
10.00
10.00
120.00
200.00
200.00
200.00
200.00
20.00
25.00
25.00
25.00
20.00
5.00
10.00
4.00
25.00
8.00
4.00
4.00
200.00
48.00
12.00
50.00
10.00
50.00
50.00
10.00
12.00
10.00
12.00

286.20
24.68
58.70
27.01
27.93
26.41
66.69
17.21
51.89
103.30
151.13
28.67
27.90
444.15
451.01
1,402.56
49.30
1,016.55
1,126.95
775.08
6.55
13.34
130.95
42.17
675.00
135.00
88.47
60.75
46.85
33.75
25.65

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,862.00
246.78
586.98
3,241.62
5,586.30
5,281.20
13,338.00
3,442.50
1,037.88
2,582.55
3,778.31
716.85
558.09
2,220.75
4,510.08
5,610.22
1,232.55
8,132.40
4,507.81
3,100.30
1,309.50
640.22
1,571.40
2,108.70
6,750.00
6,750.00

$
$
$
$
$

4,423.28
607.50
562.14
337.50
307.80

CF6TZ6068ABAISLADOR SUSPENSION MO
BCD274772AISLADOR TRAS INF N14ISX
BCD273301AISLADOR TRAS SUP N14ISX
F81Z1000155BAISLAMIENTO
248090AISLANTE BORNE P/CAMPO 37MT
D29110AISLANTE P/MARCHA 42MT
2577MAJUST. BALATA TRA F350
40010212AJUSTAD EJE REMOLQUE 28 ESTR HALDEX
C39IDAJUSTADOR BALATA NISSAN
125226AJUSTADOR CLUTCH
F81Z2041AAAJUSTADOR P/BALATA F45
C06AJUSTADOR P/BALATA TRA
APCM1AJUSTADOR P/CAMA BAJA
3509101AJUSTE ANT. DER.
5019F5ALARMA DE REVERSA 12V
846040ALBARDON 6040
B5007ALBARDON FAMSA
FABALBBARDONALBARDON TIPO FAMSA
BOB6661611ALTERNADOR BOBCAT
98AZ10346GALTERNADOR FORD 6G
7673ALTERNADOR P/BUFALO
CHEV060ALTALTERNADOR P/CHEVROLET
1301496ALTERNADOR P/FOCUS 2005
MITMD354809ALTERNADOR P/MITSUBISH
175400ALTERNADOR PARA FORD NUEVO USA
175400ALTERNADOR PARA FORD NUEVO USA
176100ALTERNADOR RANGER 130A
D210060ALTALTERNADOR RECON P/CAM
F250060ALTALTERNADOR RECON P/F-2
THER060ALTALTERNADOR RECON P/THE
D350060ALTALTERNADOR RECON P/TRA
23100F4211ALTERNADOR TSURU

60.00
40.00
15.00
50.00
60.00
50.00
30.00
4.00
30.00
30.00
30.00
30.00
30.00
250.00
25.00
24.00
30.00
20.00
6.00
5.00
6.00
10.00
4.00
4.00
6.00
5.00
7.00
7.00
7.00
8.00
16.00
14.00

104.48
249.63
421.36
70.11
49.68
49.68
62.10
1,091.21
67.05
243.00
306.15
61.57
178.20
8.71
189.00
148.50
81.00
204.74
3,982.50
3,404.34
1,949.13
889.65
2,636.73
3,891.09
2,529.01
3,172.15
1,494.02
968.63
706.25
441.45
1,637.33
3,175.43

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

6,268.59
9,985.14
6,320.43
3,505.28
2,980.80
2,484.00
1,863.00
4,364.82
2,011.64
7,290.00
9,184.59
1,847.21
5,346.00
2,176.88
4,725.00
3,564.00
2,430.00
4,094.82
23,895.00
17,021.68
11,694.78
8,896.50
10,546.90
15,564.37
15,174.05
15,860.75
10,458.13
6,780.38
4,943.77
3,531.60
26,197.34
44,456.01

N80253ALUM. SOLERA 60673T5

65107AMORTIGUADOR
BAA413031AZAMORTIGUADOR
34985AMORTIGUADOR
9152AMORTIGUADOR
34782AMORTIGUADOR
MAT115AMORTIGUADOR
MON1014AMORTIGUADOR
2U2Z18125EAAMORTIGUADOR
MAT114AMORTIGUADOR
34963AMORTIGUADOR (F25034963TRA)
TOTAL

222.00
67.00
58.00
56.00
130.00
145.00
60.00
58.00
45.00
49.00
21.00

133.43
111.51
172.71
539.16
486.00
208.85
199.26
633.61
367.66
263.93
402.23

$
$
$
$
$
$
$
$
$
$
$

29,622.35
7,471.17
10,016.92
30,193.13
63,180.00
30,282.53
11,955.60
36,749.32
16,544.66
12,932.33
8,446.88

698,441.21

ionaria
DE INGRESOS
AO

AO

AO

AO

AO

1
2,357.10 $

2
2,474.96 $

3
2,598.70 $

4
2,728.64 $

5
2,865.07

1,640.25 $

1,722.26 $

1,808.38 $

1,898.79 $

1,993.73

1,134.00 $

1,190.70 $

1,250.24 $

1,312.75 $

1,378.38

1,544.99 $

1,622.24 $

1,703.36 $

1,788.52 $

1,877.95

5,693.63 $

5,978.31 $

6,277.22 $

6,591.08 $

6,920.64

4,374.00 $

4,592.70 $

4,822.34 $

5,063.45 $

5,316.62

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,635.23
6,571.80
1,620.00
1,485.00
1,726.14
1,485.00
1,385.42
1,839.35
491.35
720.09
810.00
1,425.60
972.00
810.00
705.51
2,187.00
696.60
136.89
1,194.75

4,866.99
6,900.39
1,701.00
1,559.25
1,812.44
1,559.25
1,454.70
1,931.32
515.91
756.09
850.50
1,496.88
1,020.60
850.50
740.79
2,296.35
731.43
143.73
1,254.49

5,110.34
7,245.41
1,786.05
1,637.21
1,903.07
1,637.21
1,527.43
2,027.88
541.71
793.90
893.03
1,571.72
1,071.63
893.03
777.82
2,411.17
768.00
150.92
1,317.21

5,365.85
7,607.68
1,875.35
1,719.07
1,998.22
1,719.07
1,603.80
2,129.28
568.79
833.59
937.68
1,650.31
1,125.21
937.68
816.72
2,531.73
806.40
158.47
1,383.07

5,634.14
7,988.06
1,969.12
1,805.03
2,098.13
1,805.03
1,683.99
2,235.74
597.23
875.27
984.56
1,732.83
1,181.47
984.56
857.55
2,658.31
846.72
166.39
1,452.23

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,862.00
246.78
586.98
3,241.62
5,586.30
5,281.20
13,338.00
3,442.50
1,037.88
2,582.55
3,778.31
716.85
558.09
2,220.75
4,510.08
5,610.22
1,232.55
8,132.40
4,507.81
3,100.30
1,309.50
640.22
1,571.40
2,108.70
6,750.00
6,750.00

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

3,005.10
259.12
616.33
3,403.70
5,865.62
5,545.26
14,004.90
3,614.63
1,089.77
2,711.68
3,967.23
752.69
585.99
2,331.79
4,735.58
5,890.73
1,294.18
8,539.02
4,733.20
3,255.32
1,374.98
672.24
1,649.97
2,214.14
7,087.50
7,087.50

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

3,155.36
272.07
647.15
3,573.89
6,158.90
5,822.52
14,705.15
3,795.36
1,144.26
2,847.26
4,165.59
790.33
615.29
2,448.38
4,972.36
6,185.27
1,358.89
8,965.97
4,969.86
3,418.08
1,443.72
705.85
1,732.47
2,324.84
7,441.88
7,441.88

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

3,313.12
285.68
679.50
3,752.58
6,466.84
6,113.65
15,440.40
3,985.12
1,201.48
2,989.62
4,373.87
829.84
646.06
2,570.80
5,220.98
6,494.53
1,426.83
9,414.27
5,218.36
3,588.99
1,515.91
741.14
1,819.09
2,441.08
7,813.97
7,813.97

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

3,478.78
299.96
713.48
3,940.21
6,790.18
6,419.33
16,212.42
4,184.38
1,261.55
3,139.11
4,592.56
871.34
678.36
2,699.34
5,482.03
6,819.26
1,498.17
9,884.98
5,479.27
3,768.44
1,591.71
778.20
1,910.05
2,563.14
8,204.67
8,204.67

$
$
$
$
$

4,423.28
607.50
562.14
337.50
307.80

$
$
$
$
$

4,644.44
637.88
590.25
354.38
323.19

$
$
$
$
$

4,876.66
669.77
619.76
372.09
339.35

$
$
$
$
$

5,120.49
703.26
650.75
390.70
356.32

$
$
$
$
$

5,376.52
738.42
683.28
410.23
374.13

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

6,268.59
9,985.14
6,320.43
3,505.28
2,980.80
2,484.00
1,863.00
4,364.82
2,011.64
7,290.00
9,184.59
1,847.21
5,346.00
2,176.88
4,725.00
3,564.00
2,430.00
4,094.82
23,895.00
17,021.68
11,694.78
8,896.50
10,546.90
15,564.37
15,174.05
15,860.75
10,458.13
6,780.38
4,943.77
3,531.60
26,197.34
44,456.01

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

6,582.02
10,484.40
6,636.45
3,680.54
3,129.84
2,608.20
1,956.15
4,583.06
2,112.22
7,654.50
9,643.82
1,939.57
5,613.30
2,285.72
4,961.25
3,742.20
2,551.50
4,299.56
25,089.75
17,872.76
12,279.52
9,341.33
11,074.25
16,342.58
15,932.76
16,653.78
10,981.03
7,119.39
5,190.96
3,708.18
27,507.21
46,678.81

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

6,911.12
11,008.62
6,968.27
3,864.57
3,286.33
2,738.61
2,053.96
4,812.21
2,217.83
8,037.23
10,126.01
2,036.54
5,893.97
2,400.00
5,209.31
3,929.31
2,679.08
4,514.54
26,344.24
18,766.40
12,893.49
9,808.39
11,627.96
17,159.71
16,729.39
17,486.47
11,530.08
7,475.36
5,450.50
3,893.59
28,882.57
49,012.75

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

7,256.68
11,559.05
7,316.69
4,057.79
3,450.65
2,875.54
2,156.66
5,052.82
2,328.72
8,439.09
10,632.31
2,138.37
6,188.66
2,520.00
5,469.78
4,125.78
2,813.03
4,740.27
27,661.45
19,704.72
13,538.17
10,298.81
12,209.36
18,017.70
17,565.86
18,360.79
12,106.59
7,849.13
5,723.03
4,088.27
30,326.70
51,463.39

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

7,619.51
12,137.00
7,682.52
4,260.68
3,623.18
3,019.32
2,264.49
5,305.47
2,445.15
8,861.04
11,163.93
2,245.29
6,498.10
2,646.01
5,743.27
4,332.06
2,953.68
4,977.28
29,044.52
20,689.96
14,215.08
10,813.75
12,819.83
18,918.58
18,444.16
19,278.83
12,711.92
8,241.59
6,009.18
4,292.68
31,843.04
54,036.56

$
$
$
$
$
$
$
$
$
$
$

29,622.35
7,471.17
10,016.92
30,193.13
63,180.00
30,282.53
11,955.60
36,749.32
16,544.66
12,932.33
8,446.88

$
$
$
$
$
$
$
$
$
$
$

31,103.47
7,844.73
10,517.76
31,702.78
66,339.00
31,796.65
12,553.38
38,586.79
17,371.89
13,578.94
8,869.23

$
$
$
$
$
$
$
$
$
$
$

32,658.64
8,236.96
11,043.65
33,287.92
69,655.95
33,386.48
13,181.05
40,516.13
18,240.48
14,257.89
9,312.69

$
$
$
$
$
$
$
$
$
$
$

34,291.57
8,648.81
11,595.84
34,952.32
73,138.75
35,055.81
13,840.10
42,541.93
19,152.51
14,970.78
9,778.32

$
$
$
$
$
$
$
$
$
$
$

36,006.15
9,081.25
12,175.63
36,699.94
76,795.68
36,808.60
14,532.11
44,669.03
20,110.13
15,719.32
10,267.24

698,441.21

733,363.27

770,031.44

808,533.01

848,959.66

Refaccionaria
ESTADO DE RESULTADOS

INDICE

CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO

AO 1
$
$
$
$
$
$
$
$
$

698,441.21
138,120.00
521,083.86
659,203.86
39,237.35
17,378.10
21,859.25
2,185.93
19,673.33

AO 2
$
$
$
$
$
$
$
$
$

733,363.27
143,644.80
541,927.21
685,572.01
47,791.26
18,247.01
29,544.25
2,954.43
26,589.83

AO 3
$
$
$
$
$
$
$
$
$

770,031.44
149,390.59
563,604.30
712,994.89
57,036.54
19,159.36
37,877.18
3,787.72
34,089.47

COSTOS DE DEPRECIACIONES
ACTIVO FIJO
JUEGOS DE ESTANTES CON SUS CHAROLAS
GONDOLA DE EXHIBICION 5 PELDAOS SIMPLE

VALOR ORIGINAL
$
26,680.00
$
11,455.00

GONDOLA DE EXHIBICION DOBLE

$
CAJA REGISTRADORA 500 FUNCIONES EN MEMORIA $
12 DEPT

TASA
10%
10%

AOS
6.00
15.00

9,164.00
9,121.00

10%
10%

15.00
6.00

VITRINAS 1.80 MTS CON 32 CAJONES CON VIDRIOS

57,460.00

10%

15.00

VITRINA 1.80 MTS DE ALTO X 2 MTS

CAJA TORNILLERA
CAJA AMPLIA ARTICULOS MEDIANOS
MOSTRADOR METALICO

$
$
$
$

27,840.00
10,440.00
10,440.00
17,400.00

10%
10%
10%
10%

15.00
6.00
6.00
20.00

TOTAL

180,000.00

AO 4
$
$
$
$
$
$
$
$
$

808,533.01
155,366.22
586,148.48
741,514.69
67,018.32
20,117.32
46,900.99
4,690.10
42,210.89

AO 5
$
$
$
$
$
$
$
$
$

848,959.66
161,580.86
609,594.41
771,175.28
77,784.38
21,123.19
56,661.19
5,666.12
50,995.07

DEP ANUAL
VALOR RESCATE
$
4,446.67 $
4,446.67
$
$

763.67 $
610.93 $

7,636.67
6,109.33

1,520.17 $

1,520.17

$
$
$
$
$

3,830.67
1,856.00
1,740.00
1,740.00
870.00

$
$
$
$
$

38,306.67
18,560.00
1,740.00
1,740.00
13,050.00

17,378.10 $

93,109.50

Refaccionaria

INDICE

FLUJO DE EFECTIVO
CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
COMPRA ACTIVO FIJO
COMPRA ACTIVO DIFERIDO
COMPRA CAPITAL DE TRABAJO
( = ) SALDO FINAL

AO 0
$
$
$
$
$
$
$
$
$
-$

180,000.00
18,000.00
43,113.66
241,113.66

AO 1
$
$
$
$
$
$
$
$
$
$

698,441.21
698,441.21
138,120.00
521,083.86
659,203.86
39,237.35

AO 2
$
$
$
$
$
$
$
$
$
$

733,363.27
733,363.27
143,644.80
541,927.21
685,572.01
47,791.26

AO 3
$
$
$
$
$
$
$
$
$
$

770,031.44
770,031.44
149,390.59
563,604.30
712,994.89
57,036.54

AO 4
$
$
$
$
$
$
$
$
$
$

808,533.01
808,533.01
155,366.22
586,148.48
741,514.69
67,018.32

AO 5
$
$
$
$
$
$
$
$
$
$

848,959.66
93,109.50
942,069.16
161,580.86
609,594.41
771,175.28
170,893.88

Refaccionaria

INDICE

PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %

AO 1
$
$
$
$
$

698,441.21
138,120.00
521,083.86
659,203.86
543,922.76
78%

AO 2
$
$
$
$
$

733,363.27
143,644.80
541,927.21
685,572.01
550,282.02
75%

INTERPRETACION
El punto de equilibrio indica el porcetaje de ventas que se debe tener para
cubrir los costos totales, sin que se tenga ganancias, es lo minimo que se debe
vender en porcentaje y en valor ($) para no tener perdidas

AO 3
$
$
$
$
$

770,031.44
149,390.59
563,604.30
712,994.89
557,269.05
72%

AO 4
$
$
$
$
$

808,533.01
155,366.22
586,148.48
741,514.69
564,871.63
70%

AO 5
$
$
$
$
$

848,959.66
161,580.86
609,594.41
771,175.28
573,080.84
68%

Refaccionaria

INDICE

RENTABILIDAD
TASA DE ACTUALIZACION

AO
0
1
2
3
4
5

INGRESOS
$
$
$
$
$
$

TOTAL

10%

698,441.21
733,363.27
770,031.44
808,533.01
942,069.16

$ 3,952,438.08

COSTOS
$
$
$
$
$
$

FLUJO DE
EFECTIVO

241,113.66
659,203.86
685,572.01
712,994.89
741,514.69
771,175.28

-$
$
$
$
$
$

241,113.66
39,237.35
47,791.26
57,036.54
67,018.32
170,893.88

$ 3,811,574.39

140,863.69

VAN
TIR
B/C

TASA
(1+t)-n
1.000
0.909
0.826
0.751
0.683
0.621

28,792.03
13.59%

1.01

CRITERIO DE DECISIN
El proyecto es viable de acuerdo a la evaluacion realizada, con los indicadores presentados, se tiene
que el VAN mayor que cero, lo que significa que el proyecto ademas de la recuperacion, las utilidades y
ganancias, se tendra al final de los 5 aos una ganancia extra, un excedente de dinero. Se tiene un TIR
mayor que la tasa de evaluacion, lo que indica viabilidad. Y por ultimo la relacion Beneficio-Costo es
mayor que 1, lo que significa, que por cada peso invertido se va a recuperar y se tendra un excedente
de .01 pesos.

INGRESOS
ACTUALIZADOS
$
$
$
$
$
$

$
$
$
$
$
$
2,956,757.67 $
634,946.56
606,085.35
578,536.01
552,238.92
584,950.83

EGRESOS
ACTUALIZADOS
241,113.655
599,276.236
566,588.442
535,683.618
506,464.511
478,839.174
2,927,965.64