LA EMPRESA "SRA, S.A DE C.V QUE SE DEDICARA A DISEAR SISTEMAS DE RIEGO.

INICIARA CON LA ELABORACIN DE UN SISTEMA PARA UN CAMPO DE 2 HECTARIAS

PARA LA DETERMINACIN DEL COSTO UNITARIO SE TINEN LOS SIGUIENTES DATOS:
MATERIALES:
1 CADA SISTEMA DE RIEGO SE NECESITA UNA BOMBA PARA EL SUMINISTRO DEL AGUA
EL COSTO DE LA BOMBA ES DE
$ 9,999.00
2 SE NECESITARAN 10 ASPERSORES EN TODO EL CAMPO
EL COSTO DE CADA ASPERSOR ES DE $ 433.00
3 SE NECESITARAN 5 ELECTRO VALVULAS PARA LA APERTURA AL PASO DE AGUA
EL COSTO DE CADA VALVULA ES $ 1,478.00
4 UN ROLLO DE CABLE DE 100 MTS DE LONGITUD
CON UN COSTO DE $ 3,295.00
5 PLC PORTATIL
$4,000.00
MANO DE OBRA DIRECTA:
SE CONTARAN CON 4 OBREROS QUE TRABAJARAN 6 DIAS A LA SEMANA
DESCANSANDO LOS DOMINGOS, CON UN SALARIO SEMANAL DE $ 2,000.00 CADA UNO.
TENDRAN UN PRODUCCIN DE 3 SISTEMAS DE RIEGO POR SEMANA
COSTOS INDIRECTOS DE FABRICACION: (COSTOS MENSUALES)
SUELDOS Y SALARIOS INDIRECTOS
1 SUPERVISOR
MANTENIMIENTO A EQUIPO
AREA DE PRODUCCION
PUBLICIDAD
PAPELERIA Y ACCESORIOS DE OFICINA
RENTA
COMBUSTIBLES Y LUBRICATES
TELEFONO
ENERGIA ELECTRICA
AGUA POTABLE
MANTENIMIENTO A EQUIPO
PRIMAS DE SEGURO
SUELDOS ADMINISTRATIVOS
1 SUPERVISOR
$10,000.00
1 SECRETARIA
$6,000.00
$16,000.00

$10,000
$500.00
$3,500.00
$1,500.00
$5,000.00
$3,600.00
$400.00
$1,200.00
$250.00
$2,000.00
$4,000.00
$16,000.00

RO DEL AGUA

00.00 CADA UNO.

DETERMINACIN DEL COSTO UNITARIO DE FABRICACIN:

MATERIALES:
10 ASPERSORES
5 VALVULAS
1 ROLLO CABLE
500m TUBO PVC
10 SENSORES DE HUMEDAD
Total de materiales:

$433
$1,478.00
$3,295.00
$80.00
$70.00

$4,330.00
$7,390.00
$3,295.00
$40,000.00
$700.00

MANO DE OBRA DIRECTA:

Sueldo de obreros:
Salario semanal $ 2,000.00
Salario semanal $ 2,0000 x 4 obreros = $ 8,0000.00
$ 8,000.00 / 6 sistemas
Impuestos
la nomina
$
8,000.00 sobre
x 1.0452
x 2% / 3

COSTOS INDIRECTOS DE PRODUCCIN

Sueldos y salarios indirectos
Impuestos sobre la nomina
Energia electrica
Mantenimiento a equipos
Depreciacion

Total costo unitario de produccin

10,000x12/52/3
1,000x12/52/3
500x12/52/3
33,303.69x.10/52/3

$769.23
$1.33
$76.92
$38.46
$21.34

$55,715.00

$1,333.33
$55.74

$907.28
$2,296.35

INVERSION INICIAL
1.- Permisos
Gastos de la constitucion de la sociedad
Permiso Secretaria de Economia
Protocolizacion del acta constitutiva
Registro publico del comercio
Registro ante el SAT
Registro ante el IMSS
Registro ante las camaras correspondientes
Registro para pago 2% s/nomina

sin costo
sin costo
sin costo

2.- Gastos preoperativos

Deposito renta local y renta mensual
Contratacion linea telefonica
Contratacion servicio de energia electrica
Servicio de agua potable
Publicidad inicial

$10,000.00
$3,800.00
$500.00
$450.00
$14,500.00

3.- Costo de produccion

Produccion mensual 24 sistemas

$2,296.35

24

4.- Maquinaria de produccion

3 Multimetros
1 Bomba
1 PLC portatil
1 Cortadora
1 Lote de herramienta menor

$2,335.23
$9,999.00
$4,000.00
$5,499.00
$6,800.00

$7,005.69
$9,999.00
$4,000.00
$5,499.00
$6,800.00

$90,000.00
$11,500.00
$12,300.00
$4,880.00
$4,600.00
$3,450.00
$5,255.00
$3,465.32
$2,998.45
$5,990.80
$5,789.65
$2,650.98
$12,690.57

$90,000.00
$11,500.00
$36,900.00
$4,880.00
$13,800.00
$3,450.00
$5,255.00
$10,395.96
$2,998.45
$17,972.40
$11,579.30
$2,650.98
$12,690.57

5.- Inversion fija

1 Capioneta pick up
1 Computadora portatil
3 Computadora de escritorio
1 Impresora multifuncional
3 Escritorios ejecutivos
1 Escritorio secretarial
1 Sala de visitas
3 Sillas ejecutivas
1 Silla secretarial
3 Mini split
2 Archiveros metalicos
1 Librero
1 Pantalla LED
TOTAL INVERSION INICIAL

ESTA INVERSION SERA FINANCIADA DE LA SIGUENTE MANERA:

APORTACION DE LOS SOCIOS
FINANCIAMIENTO BANCARIO

$29,250.00
$55,112.48

$33,303.69

$53,280.00

$80,792.66
$224,072.66
$341,738.83

$200,000.00
$180,000.00
$380,000.00

SRA, S.A. DE C.V

BALANCE GENERAL DE INICIO DE OPERACIONES
ACTIVO:
CIRCULANTE
BANCOS

$380,000.00

PASIVO Y CAPITAL:
PASIVO DE LARGO PLAZO
Credito bancario
CAPITAL CONTABLES
Capital social

TOTAL ACTIVO

$380,000.00

TOTAL PASIVO Y CAPITAL

CIONES

$180,000.00

$200,000.00
$380,000.00

SRA, S.A. DE C.V

CEDULA DE AMORTIZACION DE CREDITO BANCRIO
CAPITAL
PLAZO
INTERES

MES
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

SALDO
INSOLUTO
$180,000.00
$177,000.00
$174,000.00
$171,000.00
$168,000.00
$165,000.00
$162,000.00
$159,000.00
$156,000.00
$153,000.00
$150,000.00
$147,000.00
$144,000.00
$141,000.00
$138,000.00
$135,000.00
$132,000.00
$129,000.00
$126,000.00
$123,000.00
$120,000.00
$117,000.00
$114,000.00
$111,000.00
$108,000.00
$105,000.00
$102,000.00
$99,000.00
$96,000.00
$93,000.00
$90,000.00
$87,000.00
$84,000.00
$81,000.00
$78,000.00
$75,000.00
$72,000.00
$69,000.00

$180,000.00
5 AOS
20% SOBRE SALDOS INSOLITOS

AMORT.
CAPITAL
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00

INTERES
MENSUAL
$3,000.00
$2,950.00
$2,900.00
$2,850.00
$2,800.00
$2,750.00
$2,700.00
$2,650.00
$2,600.00
$2,550.00
$2,500.00
$2,450.00
$2,400.00
$2,350.00
$2,300.00
$2,250.00
$2,200.00
$2,150.00
$2,100.00
$2,050.00
$2,000.00
$1,950.00
$1,900.00
$1,850.00
$1,800.00
$1,750.00
$1,700.00
$1,650.00
$1,600.00
$1,550.00
$1,500.00
$1,450.00
$1,400.00
$1,350.00
$1,300.00
$1,250.00
$1,200.00

PAGO
TOTAL
$6,000.00
$5,950.00
$5,900.00
$5,850.00
$5,800.00
$5,750.00
$5,700.00
$5,650.00
$5,600.00
$5,550.00
$5,500.00
$5,450.00
$5,400.00
$5,350.00
$5,300.00
$5,250.00
$5,200.00
$5,150.00
$5,100.00
$5,050.00
$5,000.00
$4,950.00
$4,900.00
$4,850.00
$4,800.00
$4,750.00
$4,700.00
$4,650.00
$4,600.00
$4,550.00
$4,500.00
$4,450.00
$4,400.00
$4,350.00
$4,300.00
$4,250.00
$4,200.00

PAGO ANUAL
CAPITAL

$36,000.00

$36,000.00

$36,000.00

38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60

$66,000.00
$63,000.00
$60,000.00
$57,000.00
$54,000.00
$51,000.00
$48,000.00
$45,000.00
$42,000.00
$39,000.00
$36,000.00
$33,000.00
$30,000.00
$27,000.00
$24,000.00
$21,000.00
$18,000.00
$15,000.00
$12,000.00
$9,000.00
$6,000.00
$3,000.00

$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$180,000.00

$1,150.00
$4,150.00
$1,100.00
$4,100.00
$1,050.00
$4,050.00
$1,000.00
$4,000.00
$950.00
$3,950.00
$900.00
$3,900.00
$850.00
$3,850.00
$800.00
$3,800.00
$750.00
$3,750.00
$700.00
$3,700.00
$650.00
$3,650.00
$600.00
$3,600.00
$550.00
$3,550.00
$500.00
$3,500.00
$450.00
$3,450.00
$400.00
$3,400.00
$350.00
$3,350.00
$300.00
$3,300.00
$250.00
$3,250.00
$200.00
$3,200.00
$150.00
$3,150.00
$100.00
$3,100.00
$50.00
$3,050.00
$91,500.00 $271,500.00

$36,000.00

$36,000.00
$180,000.00

O BANCRIO

PAGO ANUAL
INTERES

$68,700.00

$61,500.00

$54,300.00

$47,100.00

$39,900.00
$271,500.00

SRA, S.A DE C.V.

INDICADORES ECONOMICOS Y FINANCIEROS
CONCEPTO
Inflacion
Incremento en ventas
Incremento al precio de venta
Incremento en costos y gastos

AO 1
4%
10%
7%
5%

AO 2
5%
10%
7%
6%

AO 3
5%
10%
7%
6%

NANCIEROS
AO 4
6%
10%
8%
7%

AO 5
6%
10%
8%
7%

SRA, S.A DE C.V.

DETERMINACION DEL PRECIO DE VENTA
Costo unitario de produccion
(+)
Margen de utilidad

Determinacion de la produccion y venta anual

Produccion semana 6 sistemas X 52 semanas

$3,608.34
80%
$6,495.01

312

Sistemas

SRA, S.A DE C.V.

INDICADORES ECONOMICOS Y FINANCIEROS
CONCEPTO
1 Maquinaria
% de Depreciacion
Depreciacion anual
Depreciacion acumulada

AO 1
$33,303.69
10%
$3,330.37
$3,330.37

AO 2
$33,303.69
10%
$3,330.37
$6,660.74

2 Equipo de trasporte
% de Depreciacion
Depreciacion anual
Depreciacion acumulada

$90,000.00
25%
$22,500.00
$22,500.00

$90,000.00
25%
$22,500.00
$45,000.00

3 Equipo de computo
% de Depreciacion
Depreciacion anual
Depreciacion acumulada

$53,280.00
30%
$15,984.00
$15,984.00

$53,280.00
30%
$15,984.00
$31,968.00

4 Moviliario y equipo de oficina

% de Depreciacion anual
Depreciacion anual
Depreciacion acumulada

$80,792.66
10%
$8,079.27
$8,079.27

$80,792.66
10%
$8,079.27
$16,158.54

$49,893.64
$49,893.64

$49,893.64
$99,787.28

TOTAL DE DEPRECIACION ANUAL

TOTAL DE DEPRECIACION ACUMLADA

E C.V.
OS Y FINANCIEROS
AO 3
$33,303.69
10%
$3,330.37
$9,991.11

AO 4
$33,303.69
10%
$3,330.37
$13,321.48

AO 5
$33,303.69
10%
$3,330.37
$16,651.85

$90,000.00
25%
$22,500.00
$67,500.00

$90,000.00
25%
$22,500.00
$90,000.00

$90,000.00
25%
$0.00
$90,000.00

$53,280.00
30%
$15,984.00
$47,952.00

$53,280.00
30%
$5,328.00
$53,280.00

$53,280.00
30%
$0.00
$53,280.00

$80,792.66
10%
$8,079.27
$24,237.80

$80,792.66
10%
$8,079.27
$32,317.07

$80,792.66
10%
$8,079.27
$40,396.33

$49,893.64
$149,680.91

$39,237.64 $11,409.64
$188,918.55 $200,328.18

SRA, S.A DE C.V.

INDICADORES ECONOMICOS Y FINANCIEROS
CONCEPTO
Ventas proyectadas
Precio de ventas
Ingresos totales

AO 1
312
$6,495.01
$2,026,443.74

AO 2
343
$6,949.66
$2,385,124.29

AO 3
378
$7,436.14
$2,807,291.29

INANCIEROS
AO 4
415
$8,031.03
$3,335,062.05

AO 5
457
$8,673.51
$3,962,053.71

SRA, S.A DE C.V.

ESTADO DE RESULTADO PROYECTADOS
CONCEPTO
Ingresos por ventas
Costo de produccin
Utilidad bruta
Gastos de operacin:
Gastos de venta y admon
Depreciacin
Total gastos de operacin
Utilidad antes de impuestos
ISR e IETU
PTU
Utilidad neta

AO 1
$2,026,443.74
$716,462.24
$1,309,981.50

AO 2
$2,385,124.29
$835,394.97
$1,549,729.31

$570,240.00
$49,893.64
$620,133.64
$689,847.87
$206,954.36

$555,714.00
$49,893.64
$605,607.64
$944,121.68
$283,236.50
$94,412.17
$566,473.01

$482,893.51

.A DE C.V.
LTADO PROYECTADOS
AO 3
$2,807,291.29
$974,070.54
$1,833,220.75

AO 4
$3,335,062.05
$1,146,481.02
$2,188,581.02

AO 5
$3,962,053.71
$1,349,408.16
$2,612,645.55

$572,055.84
$49,893.64
$621,949.48
$1,211,271.27
$363,381.38
$121,127.13
$726,762.76

$595,162.05
$39,237.64
$634,399.68
$1,554,181.34
$466,254.40
$155,418.13
$932,508.80

$620,742.49
$11,409.64
$632,152.13
$1,980,493.42
$594,148.03
$198,049.34
$1,188,296.05

SRA, S.A DE C.V.

INDICADORES ECONOMICOS Y FINANCIERO
CONCEPTO
Unidades de produccion
Costo unitgario de produccion
Costo de produccion total
Gastos de operacin
Publicidad
Papeleria y accesorios de oficina
Renta
Combustibles y lubricantes
Telefono
Enegia electrica
Agua potable
Mantenimiento a equipo
Primas de seguro
Sueldos administrativos
Pago intereses del credito
Gastos preoperativos
Total gastos de operacin
TOTAL DE EGRESOS

AO 1
312
$2,296.35
$716,462.24

$3,500.00
$1,500.00
$5,000.00
$3,600.00
$400.00
$1,200.00
$250.00
$2,000.00
$4,000.00
$16,000.00

$42,000.00
$18,000.00
$60,000.00
$43,200.00
$4,800.00
$14,400.00
$3,000.00
$24,000.00
$48,000.00
$192,000.00
$91,590.00
$29,250.00
$570,240.00

AO 2
343
$2,434.13
$835,394.97

$44,520.00
$19,080.00
$63,600.00
$45,792.00
$5,088.00
$15,264.00
$3,180.00
$25,440.00
$50,880.00
$203,520.00
$79,350.00
$555,714.00

$1,286,702.24 $1,391,108.97

C.V.
S Y FINANCIEROS
AO 3
378
$2,580.18
$974,070.54

AO 4
415
$2,760.80
$1,146,481.02

AO 5
457
$2,954.05
$1,349,408.16

$47,191.20
$20,224.80
$67,416.00
$48,539.52
$5,393.28
$16,179.84
$3,370.80
$26,966.40
$53,932.80
$215,731.20
$67,110.00

$50,494.58
$21,640.54
$72,135.12
$51,937.29
$5,770.81
$17,312.43
$3,606.76
$28,854.05
$57,708.10
$230,832.38
$54,870.00

$54,029.20
$23,155.37
$77,184.58
$55,572.90
$6,174.77
$18,524.30
$3,859.23
$30,873.83
$61,747.66
$246,990.65
$42,630.00

$572,055.84

$595,162.05

$620,742.49

$1,546,126.38

$1,741,643.07

$1,970,150.66

SRA, S.A DE C.V.

FLUJO DE EFECTIVO PROYECTADO
CONCEPTO
Saldo inicial
Entradas de efectivo
Total de entradas de efectivo
Salidas de efectivo:
Costo de produccin
Gastos de operacin
Pago amortizacin del credito
Compra maquinaria de produccin
Compra activos fijos
Pago impuestos
Pago PTU
Total salidas de efectivo
Saldo al siguiente ao

AO 1
$380,000.00
$2,026,443.74
$2,406,443.74
$716,462.24
$570,240.00
$36,000.00
$33,303.69
$224,072.66

AO 2
$826,365.15
$2,385,124.29
$3,211,489.44
$835,394.97
$555,714.00
$36,000.00

$206,954.36
$1,580,078.59

$1,634,063.33

$826,365.15

$1,577,426.11

DE C.V.
VO PROYECTADO
AO 3
$1,577,426.11
$2,807,291.29
$4,384,717.39

AO 4
$2,424,942.34
$3,335,062.05
$5,760,004.39

AO 5
$3,497,852.81
$3,962,053.71
$7,459,906.52

$974,070.54
$572,055.84
$36,000.00

$1,146,481.02
$595,162.05
$36,000.00

$1,349,408.16
$620,742.49
$36,000.00

$283,236.50
$94,412.17
$1,959,775.05

$363,381.38
$121,127.13
$2,262,151.58

$466,254.40
$155,418.13
$2,627,823.19

$2,424,942.34

$3,497,852.81

$4,832,083.33

SRA, S.A. DE C.V.

BALANCE GENERAL PROYECTADO
CONCEPTO
ACTIVO:
Activo circulante:
Efectivo
Activo fijo:
Mobiliario y equipo de oficina
Dep. acum. Eq. De Oficina
Equipo de computo
Dep. acum. Eq. De computo
Equipo de transporte
Dep. acum. Eq. De transporte
Maquinaria de produccin
Dep. acum. De maq. De prod.
Total activo fijo
TOTAL ACTIVO
PASIVO:
Impuestos por pagar
PTU por pagar
Creditos bancarios
Total pasivo
CAPITAL CONTABLE:
Capital social
Resultado del ejercicio
Resultados acumulados
Total capital contable
TOTAL PASIVO + CAPITAL

AO 1

AO 2

$826,365.15

$1,577,426.11

$80,792.66
$8,079.27
$53,280.00
$15,984.00
$90,000.00
$22,500.00
$33,303.69
$3,330.37
$207,482.71

$80,792.66
$16,158.54
$53,280.00
$31,968.00
$90,000.00
$45,000.00
$33,303.69
$6,660.74
$157,589.08

$1,033,847.86

$1,735,015.18

$206,954.36

$283,236.50
$94,412.17
$108,000.00
$485,648.67

$144,000.00
$350,954.36
$200,000.00
$482,893.51
$682,893.51

$200,000.00
$566,473.01
$482,893.51
$1,249,366.52

$1,033,847.87

$1,735,015.19

A. DE C.V.
RAL PROYECTADO
AO 3

AO 4

AO 5

$2,424,942.34

$3,497,852.81

$4,832,083.33

$80,792.66
$24,237.80
$53,280.00
$47,952.00
$90,000.00
$67,500.00
$33,303.69
$9,991.11
$107,695.44

$80,792.66
$32,317.07
$53,280.00
$53,280.00
$90,000.00
$90,000.00
$33,303.69
$13,321.48
$68,457.81

$80,792.66
$40,396.33
$53,280.00
$53,280.00
$90,000.00
$90,000.00
$33,303.69
$16,651.85
$57,048.17

$2,532,637.78

$3,566,310.62

$4,889,131.50

$363,381.38
$121,127.13
$72,000.00
$556,508.51

$466,254.40
$155,418.13
$36,000.00
$657,672.54

$594,148.03
$198,049.34
$0.00
$792,197.37

$200,000.00
$726,762.76
$1,049,366.52
$1,976,129.28

$200,000.00
$932,508.80
$1,776,129.28
$2,908,638.08

$200,000.00
$1,188,296.05
$2,708,638.08
$4,096,934.14

$2,532,637.79

$3,566,310.62

$4,889,131.51

SRA, S.A DE C.V.

EVALUACION DEL PROYECTO CONN VPN Y TIR
TREMA: 20%

VALOR PRESENTE NETO

0
-$341,738.83

1
$826,365.15

$6,474,412.94

2
$1,577,426.11

3
$2,424,942.34

$6,474,412.94

$6,474,412.94

TASA INTERNA DE RENDIMIENTO

0
-$341,738.83
314%
314%

1
$826,365.15

2
$1,577,426.11
314%

3
$2,424,942.34

4
$3,497,852.81

5
$4,832,083.33

4
$3,497,852.81

5
$4,832,083.33

SRA, S.A DE C.V.

DETERMINACION DEL PUNTO DE EQUILIBRIO DE LA EMPRESA

Costo unitario de produccin

Publicidad
Papeleria y accesorios de oficina
Renta
Combustibles y lubricantes
Telfono
Energa electrica
Agua potable
Mantenimiento a equipos
Primas de seguros
Sueldos administrativos
Pago intereses del credito
Gastos preoperativos

PUNTO DE EQUILIBRIO AO 1
COMPROBACION:
VENTAS
COSTO VARIABLE
COSTO FIJO
UTILIDAD O PERDIDA

AO 1
$2,296.35
$42,000.00
$18,000.00
$60,000.00
$43,200.00
$4,800.00
$14,400.00
$3,000.00
$24,000.00
$48,000.00
$192,000.00
$91,590.00
$29,250.00

fijos
$143,292.45

$60,000.00
$960.00
$2,880.00
$3,000.00
$48,000.00
$192,000.00
$91,590.00
$29,250.00
$570,972.45

$135.91

$135.91
$135.91

$6,495.01
$2,294.01

V.
ILIBRIO DE LA EMPRESA
variables
$1,837.08
$134.62
$57.69
$138.46
$12.31
$36.92
$76.92

$2,294.01

$882,758.24
$311,785.79
$570,972.45
$0.00