Professional Documents
Culture Documents
PRESUPUESTO DE INVERSION
RESTAURANTE
HOSPEDJE
INGRESOS
COSTOS
AMORTIZCIONES
DEPRESIACION
ESTADO DE RESULTADOS
PUNTO DE EQUILIBRIO
CAPITAL DE TRABAJO
RENTABILIDAD
PERIODO DE RECUPERACION
Unidad
Cantidad
OBRA
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
60
60
1
30
20
10
10
1
1
1
1
Camioneta
Auto
Camin de carga
Mobiliario y equipo de oficina
Mobiliario
Equipo de oficina
Equipo de computo
Subtotal
CAPITAL DE TRABAJO
Capital de trabajo mensual
Subtotal
INVERSION DIFERIDA
Estudios
Estudios topogrficos
Estudios del suelo y agua
Estudios, otros
presupuesto
1.00
Comercializacion
CAMPAA PROMOCIONAL EN RADIO
PESOS
PESOS
Publicidad y Promocin
Registro del nombre
Gastos notariales
Gastos administrativos
PATENTES - EXPLO. DE RECUR. NATUR.
SOFTWARE DE RESERVACIN
Explotacin de recursos naturales
Asesoria y supervision
Asesora de instalacin
Superv.de la ejecucin del Proy.
Consultoria y capacitacion
CONSULTORIA E INTEGRACION DEL PROYECTO
Capacitacin
Puesta en Marcha
Mano de obra
Materias primas y otras
Servicios
Subtotal
TOTAL
Total
12000000
2,160.00
1,700.00
5,499.00
3,199.00
296.99
5,100.00
4,300.00
42,596.36
755.16
755.16
832.88
113,923.25
Aportaciones
PROGRAMA
I. Ejecutora
Grupo
12,000,000.00
129,600.00
102,000.00
5,499.00
95,970.00
5,939.80
51,000.00
43,000.00
42,596.36
755.16
755.16
832.88
###
113,923.25
113,923.25
32,155.20
50,000.00
32,155.20
50,000.00
82,155.20
###
0%
0%
0%
0%
PLATILLO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado
Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica
Botella de agua 1 litro
Jarra de agua
Refrescos
Costo
de
Produccion
$
45.00
$
45.00
$
45.00
$
45.00
$
45.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
4.00
$
5.00
$
15.00
$
5.00
Precio
Venta
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
de
64.00
64.00
64.00
64.00
64.00
74.00
74.00
74.00
74.00
74.00
84.00
84.00
84.00
84.00
84.00
38.00
38.00
38.00
38.00
38.00
38.00
38.00
38.00
38.00
8.00
10.00
30.00
10.00
UNIDADES VEND
CONCEPTO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado
ENERO
20.0
18.0
10.0
15.0
20.0
20.0
20.0
10.0
15.0
FEB
25.0
###
###
###
25.0
25.0
25.0
15.0
20.0
MAR
45.0
25.0
15.0
25.0
32.0
32.0
30.0
20.0
25.0
Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica
Botella de agua 1 litro
Jarra de agua
Refrescos
10.0
5.0
5.0
15.0
7.0
10.0
12.0
10.0
12.0
10.0
10.0
10.0
10.0
5.0
10.0
5.0
3.0
8.0
10.0
315
###
###
5.0
###
###
###
###
15.0
###
###
###
15.0
20.0
5.0
15.0
###
###
###
20.0
380
25.0
9.0
9.0
35.0
25.0
21.0
20.0
15.0
12.0
25.0
25.0
20.0
20.0
18.0
20.0
18.0
15.0
20.0
20.0
621
PRESUPUESTO DE
CONCEPTO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado
Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica
ENERO
1,280.0
1,152.0
640.0
960.0
1,280.0
1,480.0
1,480.0
740.0
1,110.0
740.0
420.0
420.0
1,260.0
588.0
840.0
456.0
380.0
456.0
380.0
380.0
380.0
380.0
190.0
380.0
40.0
FEB
1,600.0
1,152.0
640.0
960.0
1,600.0
1,850.0
1,850.0
1,110.0
1,480.0
740.0
420.0
420.0
1,260.0
588.0
840.0
456.0
570.0
456.0
380.0
380.0
570.0
760.0
190.0
570.0
40.0
MAR
2,880.0
1,600.0
960.0
1,600.0
2,048.0
2,368.0
2,220.0
1,480.0
1,850.0
1,850.0
756.0
756.0
2,940.0
2,100.0
1,764.0
760.0
570.0
456.0
950.0
950.0
760.0
760.0
684.0
760.0
144.0
CONCEPTO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado
Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica
Botella de agua 1 litro
Jarra de agua
Refrescos
Total
30.0
240.0
100.0
30.0
240.0
200.0
150.0
600.0
200.0
16,902
19,752
32,036
ENERO
900.0
810.0
450.0
675.0
900.0
1,000.0
1,000.0
500.0
750.0
500.0
250.0
250.0
750.0
350.0
500.0
300.0
250.0
300.0
250.0
250.0
250.0
250.0
125.0
250.0
20.0
15.0
120.0
50.0
12,015.0
FEB
1,125.0
810.0
450.0
675.0
1,125.0
1,250.0
1,250.0
750.0
1,000.0
500.0
250.0
250.0
750.0
350.0
500.0
300.0
375.0
300.0
250.0
250.0
375.0
500.0
125.0
375.0
20.0
15.0
120.0
100.0
14,140.0
Presupuesto de Egresos
MAR
2,025.0
1,125.0
675.0
1,125.0
1,440.0
1,600.0
1,500.0
1,000.0
1,250.0
1,250.0
450.0
450.0
1,750.0
1,250.0
1,050.0
500.0
375.0
300.0
625.0
625.0
500.0
500.0
450.0
500.0
72.0
75.0
300.0
100.0
22,862.0
MAY
95.0
90.0
20.0
50.0
50.0
50.0
75.0
30.0
32.0
JUN
95.0
90.0
20.0
50.0
50.0
50.0
75.0
30.0
32.0
JUL
95.0
90.0
20.0
50.0
50.0
50.0
75.0
30.0
32.0
AG
75.0
90.0
20.0
50.0
50.0
50.0
75.0
35.0
32.0
SEPT
75.0
90.0
20.0
50.0
50.0
50.0
75.0
###
###
OCT
75.0
90.0
20.0
50.0
50.0
50.0
75.0
35.0
32.0
NOV
95.0
90.0
20.0
50.0
50.0
50.0
75.0
###
###
DIC
95.0
90.0
20.0
50.0
50.0
50.0
75.0
35.0
32.0
40.0
35.0
35.0
70.0
60.0
40.0
40.0
20.0
12.0
15.0
15.0
15.0
10.0
8.0
10.0
8.0
5.0
8.0
10.0
1106
25.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1247
25.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1247
25.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1247
32.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
12.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1221
###
###
20.0
60.0
60.0
35.0
40.0
25.0
###
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1221
32.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1239
###
###
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1259
32.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1259
JUL
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,220.0
2,368.0
1,850.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
AG
4,800.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
456.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
SEPT
4,800.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
456.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
OCT
4,800.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
NOV
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
DIC
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
PRESUPUESTO DE INGRESOS
ABR
7,680.0
7,680.0
1,920.0
4,160.0
4,800.0
5,550.0
6,290.0
2,960.0
2,960.0
2,960.0
2,940.0
2,940.0
5,880.0
5,040.0
3,360.0
1,520.0
760.0
456.0
570.0
570.0
570.0
380.0
304.0
380.0
64.0
MAY
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,220.0
2,368.0
1,850.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
JUN
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,220.0
2,368.0
1,850.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0
50.0
240.0
100.0
300.0
1,200.0
400.0
300.0
1,200.0
400.0
300.0
1,200.0
400.0
300.0
1,200.0
400.0
300.0
1,200.0
400.0
300.0
1,200.0
400.0
300.0
1,200.0
400.0
300.0
1,200.0
400.0
65,404
62,358
62,358
62,358
62,562
62,562
63,246
63,246
63,246
resupuesto de Egresos
ABR
MAY
JUN
JUL
AG
SEPT
OCT
NOV
DIC
5,400.0
4,275.0
4,275.0
4,275.0
3,375.0
3,375.0
3,375.0
4,275.0
4,275.0
5,400.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
1,350.0
900.0
900.0
900.0
900.0
900.0
900.0
900.0
900.0
2,925.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
3,375.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
3,750.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
4,250.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
2,000.0
1,500.0
1,500.0
1,500.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
2,000.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
2,000.0
1,250.0
1,250.0
1,250.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,750.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,750.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
3,500.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
2,000.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
500.0
625.0
625.0
625.0
625.0
625.0
625.0
625.0
625.0
300.0
750.0
750.0
750.0
300.0
300.0
750.0
750.0
750.0
375.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
375.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
375.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
200.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
32.0
160.0
160.0
160.0
160.0
160.0
160.0
160.0
160.0
25.0
150.0
150.0
150.0
150.0
150.0
150.0
150.0
150.0
120.0
600.0
600.0
600.0
600.0
600.0
600.0
600.0
600.0
50.0
200.0
200.0
200.0
200.0
200.0
200.0
200.0
200.0
48,302.0 44,810.0
44,810.0 44,810.0 44,060.0 44,060.0
44,510.0 45,410.0 45,410.0
TOTAL ANUAL
910.0
901.0
225.0
520.0
552.0
552.0
760.0
350.0
356.0
320.0
214.0
214.0
615.0
579.0
361.0
404.0
260.0
252.0
460.0
460.0
460.0
460.0
356.0
455.0
356.0
266.0
364.0
380.0
12362
TOTAL
57,664
14,400
33,280
35,328
40,848
56,240
25,900
26,344
23,680
17,976
17,976
51,660
48,636
30,324
15,352
9,880
9,576
17480
17,480
17,480
17,480
13,528
17,290
2,848
2,660
10,920
3,800
636,030
TOTAL
40,950.0
40,545.0
10,125.0
23,400.0
24,840.0
27,600.0
38,000.0
17,500.0
17,800.0
16,000.0
10,700.0
10,700.0
30,750.0
28,950.0
18,050.0
10,100.0
6,500.0
6,300.0
11,500.0
11,500.0
11,500.0
11,500.0
8,900.0
11,375.0
1,424.0
1,330.0
5,460.0
1,900.0
455,199.0
Cantidad
1
1
1
1
1
U. de Medida
Persona
Persona
Persona
Persona
Persona
Precio
$
$
$
$
$
200.00
300.00
450.00
500.00
550.00
U. de Medida
Habitacion
Habitacion
Habitacion
Habitacion
Habitacion
Ene
Feb
25
42
27
15
18
Mar
30
65
75
75
25
Abr
30
70
80
80
30
48
60
95
95
45
Total
Ene
$
$
$
$
$
5,000.00
12,600.00
12,150.00
7,500.00
9,900.00
47,150.00
Feb
Mar
Abr
May
$
6,000.00 $
6,000.00 $ 9,600.00 $ 7,000.00
$ 19,500.00 $ 21,000.00 $ 18,000.00 $ 17,400.00
$ 33,750.00 $ 36,000.00 $ 42,750.00 $ 36,000.00
$ 37,500.00 $ 40,000.00 $ 47,500.00 $ 40,000.00
$ 13,750.00 $ 16,500.00 $ 24,750.00 $ 19,250.00
$ 110,500.00
$ 119,500.00
$ 142,600.00
$ 119,650.00
May
Jun
35
58
80
80
35
Jul
48
70
70
70
40
Ago
48
65
95
95
45
Sep
30
45
70
70
30
Oct
25
35
60
60
30
Nov
25
40
60
60
25
35
45
65
65
35
Jun
Jul
Ago
Sep
Oct
Nov
Dic
$ 9,600.00 $ 9,600.00 $ 6,000.00 $
5,000.00 $ 5,000.00 $ 7,000.00 $ 9,000.00
$ 21,000.00 $ 19,500.00 $ 13,500.00 $ 10,500.00 $ 12,000.00 $ 13,500.00 $ 24,000.00
$ 31,500.00 $ 42,750.00 $ 31,500.00 $ 27,000.00 $ 27,000.00 $ 29,250.00 $ 33,750.00
$ 35,000.00 $ 47,500.00 $ 35,000.00 $ 30,000.00 $ 30,000.00 $ 32,500.00 $ 37,500.00
$ 22,000.00 $ 24,750.00 $ 16,500.00 $ 16,500.00 $ 13,750.00 $ 19,250.00 $ 24,750.00
$119,100.00
$ 144,100.00 $ 102,500.00
$129,000.00
Dic
Total
45
80
75
75
45
Total
$
84,800.00
$ 202,500.00
$ 383,400.00
$ 420,000.00
$ 221,650.00
$ 1,312,350.00
424
675
852
840
403
Ingresos Totales
Proyeccion de ventas
Ao 1
Ao 2
Ao 3
84,800.00
202,500.00
383,400.00
420,000.00
221,650.00
636,030.00
89,040.00
212,625.00
402,570.00
441,000.00
232,732.50
667,831.50
-
93,492.00
223,256.25
422,698.50
463,050.00
244,369.13
701,223.08
-
1,948,380.00
2,045,799.00
2,148,088.95
Ao 4
Ao 5
98,166.60
234,419.06
443,833.43
486,202.50
256,587.58
736,284.23
-
103,074.93
246,140.02
466,025.10
510,512.63
269,416.96
773,098.44
-
2,255,493.40
2,368,268.07
Proyeccion de costos
Ao 1
Ao 2
Ao 3
86,400.00
43,200.00
12,000.00
10,200.00
30,000.00
7,200.00
6,000.00
43,200.00
86,400.00
30,000.00
354,600.00
90,720.00
45,360.00
12,600.00
10,710.00
31,500.00
7,560.00
6,300.00
45,360.00
90,720.00
31,500.00
372,330.00
95,256.00
47,628.00
13,230.00
11,245.50
33,075.00
7,938.00
6,615.00
47,628.00
95,256.00
33,075.00
390,946.50
Costos Variables
Cocineros
Ayundante de cocina
Recepcionista de entrada
Encargado de estacionamient
Encargado de lavanderia
Chofer
Ayudante general
Combustibles
Insumos y materias primas de
Subtotal
86,400.00
103,680.00
69,120.00
34,560.00
34,560.00
86,400.00
103,680.00
38,880.00
455,199.00
1,012,479.00
90,720.00
108,864.00
72,576.00
36,288.00
36,288.00
90,720.00
108,864.00
40,824.00
477,958.95
1,063,102.95
95,256.00
114,307.20
76,204.80
38,102.40
38,102.40
95,256.00
114,307.20
42,865.20
501,856.90
1,116,258.10
Costos Totales
1,367,079.00
1,435,432.95
1,507,204.60
Cantidad
1
1
1
1
1
1
1
1
Concepto
Encargado de ventas
Publicidad y mercadotecnia
Cantidad
2
1
2
3
2
1
1
2
3
Costos de operacin
Concepto
Cantidad
Cocineros
Ayundante de cocina
Recepcionista de entrada
Encargado de estacionamiento
Encargado de lavanderia
Chofer
Ayudante general
Costo de insumos
Concepto
Combustibles
U. de medida
litro
Cantidad
150
Precio Unitario
10.8
Ao 4
Ao 5
100,018.80
50,009.40
13,891.50
11,807.78
34,728.75
8,334.90
6,945.75
50,009.40
100,018.80
34,728.75
410,493.83
105,019.74
52,509.87
14,586.08
12,398.16
36,465.19
8,751.65
7,293.04
52,509.87
105,019.74
36,465.19
431,018.52
100,018.80
120,022.56
80,015.04
40,007.52
40,007.52
100,018.80
120,022.56
45,008.46
526,949.74
1,172,071.00
105,019.74
126,023.69
84,015.79
42,007.90
42,007.90
105,019.74
126,023.69
47,258.88
553,297.23
1,230,674.55
1,582,564.83
1,661,693.07
Frecuencia
TABLA AMORTIZACION
SALDO INICIAL
interes 0%
PAGO
0
0
0
$0.00
0
0
$0.00
0
0
$0.00
0
0
$0.00
0
0
$0.00
0
0
SALDO FINAL
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
PAGO TOTAL
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Unidad
Cantidad
Costo Unitario
Subtotal Depreciaciones
TOTAL
presupuesto
1.00
12,477,948.36
Costo Total
###
###
###
Aos de Vida
Util
10.00
Depreciacion
Anual
1,247,794.84
1,247,794.84
1,247,794.84
Drepreciacio
n en 5 aos
Valor
Residual
###
###
###
###
###
###
Proyectados
Ao 1
1,948,380.00
1,012,479.00
Ao 2
2,045,799.00
1,063,102.95
Ao 3
2,148,088.95
1,116,258.10
UTILIDAD BRUTA
935,901.00
982,696.05
1,031,830.85
GASTOS DE ADMINISTRACION
GASTOS DE VENTAS
238,200.00
116,400.00
250,110.00
122,220.00
262,615.50
128,331.00
UTILIDAD DE OPERACIN
581,301.00
610,366.05
640,884.35
581,301.00
610,366.05
640,884.35
I.S.R. (30%)
P.T.U. (10%)
174,390.30
58,130.10
183,109.82
61,036.61
192,265.31
64,088.44
UTILIDAD NETA
348,780.60
366,219.63
384,530.61
Egresos Totales
1,599,599.40
1,679,579.37
1,763,558.34
AMORTIZACION
Ao 5
2,368,268.07
1,230,674.55
1,083,422.40
1,137,593.51
275,746.28
134,747.55
289,533.59
141,484.93
672,928.57
706,575.00
672,928.57
706,575.00
201,878.57
67,292.86
211,972.50
70,657.50
403,757.14
423,945.00
1,851,736.26
1,944,323.07
Ao 1
Ao 2
Ao 3
738,214
775,125
813,881
38%
38%
38%
Ao 4
Ao 5
2,255,493 2,368,268
410,494 431,019
1,172,071 1,230,675
854,575
897,304
38%
38%
Indica el % de ventas
para cubrir los costos
y no tener perdidas
Mes 1
Total Egresos
Flujo de
Efectivo
Efectivo Acumulado
Mes 2
Mes 3
Mes 4
0.00
162,365.00
162,365.00
162,365.00
84,373.25
29,550.00
84,373.25
8,484.00
84,373.25
8,568.84
84,373.25
8,654.53
113,923.25
92,857.25
92,942.09
93,027.78
-113,923.25
-113,923.25
69,507.75
-44,415.50
69,422.91
25,007.41
69,337.22
94,344.63
Mes 5
Mes 6
MESES PRIMER AO
Mes 7
Mes 8
Mes 9
Mes 10
162,365.00
162,365.00
162,365.00
162,365.00
162,365.00
162,365.00
84,373.25
8,741.07
84,373.25
0.00
84,373.25
0.00
84,373.25
0.00
84,373.25
0.00
84,373.25
0.00
93,114.32
84,373.25
84,373.25
84,373.25
84,373.25
84,373.25
69,250.68
163,595.31
77,991.75
241,587.06
77,991.75
319,578.81
77,991.75
397,570.56
77,991.75
475,562.31
77,991.75
553,554.06
Mes 11
Mes 12
TOTAL
162,365.00
162,365.00
1,786,015.00
84,373.25
0.00
84,373.25
0.00
1,012,479.00
63,998.44
84,373.25
84,373.25
1,076,477.44
77,991.75
631,545.81
77,991.75
709,537.56
709,537.56
ANALI S I S
F I NAN C I E R O
INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5
Ingresos
totales
1,948,380.00
2,045,799.00
2,148,088.95
2,255,493.40
2,368,268.07
Egresos
totales
0
1,599,599.40
1,679,579.37
1,763,558.34
1,851,736.26
1,944,323.07
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos
Beneficios
Factor de
de
totales
totales
actualizacin
operacin
($)
($)
10.0%
0
12,674,027
0
1.000
1
1,599,599
1,948,380
0.909
2
1,679,579
2,045,799
0.826
3
1,763,558
2,148,089
0.751
4
1,851,736
2,255,493
0.683
5
1,944,323
8,607,242
0.621
Total
21,512,823
17,005,004
Los indicadores financieros que arroja el proyecto son:
VAN=
-7,352,468.99
TIR =
#VALUE!
B/C =
0.62
82,155.20
Costos
actualizados
($)
12,674,026.81
1,454,181.27
1,388,082.12
1,324,987.48
1,264,760.78
1,207,271.65
19,313,310.12
AN C I E R O
INANCIEROS
proyecto
Cap de trab.
113,923.25
Valor de Rescate
Valor
Recup. De Flujo Neto de
Residual cap. De Trab. Efectivo
-12,674,026.81
348,780.60
366,219.63
384,530.61
403,757.14
6,238,974.18
0
6,662,919.18
Beneficios
Flujo neto de
actualizados
efectivo act.
($)
($)
0.00
###
1,771,254.55
317,073.27
1,690,742.98
302,660.85
1,613,891.02
288,903.54
1,540,532.34
275,771.56
5,344,420.24 4,137,148.59
11,960,841.13
-7,352,468.99
PERODO DE RECUPERACIN
0
FLUJO ACT.
SALDO
- 12,674,026.81
317,073.27
302,660.85
- 12,674,026.81
-12,356,953.54
-12,054,292.69
3
-
288,903.54
275,771.56
11,765,389.15
- 11,489,617.59
5
4,137,148.59
-
7,352,468.99