PROYECTO PURO

Ventas (unidad)
Precio venta
Costos venta
Ingresos por ventas
Costos fijos
Servicios
Sueldos
Arriendo
Costos variables

Depreciacin Legal
Cocina Industrial
Vajilla
Mesas
Utilidad antes de impuestos
Impuestos
Utilidad despus impuestos
Depreciacin Legal
Flujo de caja operacional

17%

10

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140
1,000
200

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

(300,000)
(125,000)
(30,000)
(6,623,000)
1,125,910
(5,497,090)
455,000
(5,042,090)

(233,333)

(233,333)

(233,333)

(125,000)
(30,000)
(6,323,000)
1,074,910
(5,248,090)
155,000
(5,093,090)

(30,000)
(6,198,000)
1,053,660
(5,144,340)
30,000
(5,114,340)

(30,000)
(6,198,000)
1,053,660
(5,144,340)
30,000
(5,114,340)

(6,401,333)
1,088,227
(5,313,107)
233,333
(5,079,773)

(6,401,333)
1,088,227
(5,313,107)
233,333
(5,079,773)

(6,401,333)
1,088,227
(5,313,107)
233,333
(5,079,773)

(6,168,000)
1,048,560
(5,119,440)
0
(5,119,440)

(6,168,000)
1,048,560
(5,119,440)
0
(5,119,440)

24,900

110,805

(1,335,000)

(675,100)

400,000
510,805

Flujo de caja

(1,335,000)

(5,042,090)

(5,093,090)

(5,114,340)

(5,114,340)

(5,794,540)

(5,079,773)

(5,079,773)

(5,079,773)

(5,119,440)

(4,608,635)

(700,000)

(400,000)

VAN

(22,865,171)

Tasa

20%

Valor Salvamento
- VL
RAI
Impuesto
RDI
+ VL
Valor desecho

Valor desecho tot

(6,168,000)
1,048,560
(5,119,440)
0
(5,119,440)

Inversin fija
Cocina Industrial
Congelador
Vajilla
Mesas
Otros
Valor desecho
Inv. Capital Trabajo
Rec. Capital Trabajo
Flujo de capitales

(300,000)
(45,000)
(250,000)
(120,000)
(220,000)

precio promedio
costo promedio

1,000
200

Cocina industrial Cocina industrial Congelador

Vajilla
30,000
70,000
4,500
0
0
0
30,000
70,000
4,500
(5,100)
(11,900)
(765)
24,900
58,100
3,735
0
0
0
24,900
58,100
3,735

110,805

Mesas
25,000
0
25,000
(4,250)
20,750
0
20,750

Otros
12,000
0
12,000
(2,040)
9,960
0
9,960

22,000
0
22,000
(3,740)
18,260
0
18,260

PROYECTO PURO
Ventas (unidad)
Precio venta
Costos venta

1
13,140
1,000
200

2
13,140
1,000
200

3
13,140
1,000
200

4
13,140
1,000
200

5
13,140
1,000
200

6
13,140
1,000
200

7
13,140
1,000
200

8
13,140
1,000
200

9
13,140
1,000
200

10
13,140
1,000
200

Ingresos por ventas

Costos fijos
Servicios
Sueldos
Arriendo
Costos variables

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

Inters Crdito
Depreciacin Legal
Cocina Industrial
Vajilla
Mesas

(70,125)

(66,671)

(62,699)

(58,132)

(52,879)

(22,715)

(12,150)

(300,000)
(125,000)
(30,000)

(125,000)
(30,000)

(30,000)

(30,000)

(6,693,125)

(6,389,671)

(6,260,699)

(6,256,132)

Utilidad antes de impuestos

Impuestos

17%

Utilidad despus impuestos

Depreciacin Legal
Flujo de caja operacional
Amortizacin Crdito
Inversin fija

(39,891)

(31,902)

(233,333)

(233,333)

Valor Salvamento
- VL
RAI
Impuesto
RDI
+ VL
Valor desecho

1,000
200

Cocina industrial Cocina industrial Congelador

Vajilla
30,000
70,000
4,500
0
0
0
30,000
70,000
4,500
(5,100)
(11,900)
(765)
24,900
58,100
3,735
0
0
0
24,900
58,100
3,735

Valor desecho tot

Flujo de caja

(6,220,879)

(6,448,171)

(6,441,225)

(6,433,236)

(6,190,715)

(6,180,150)

1,137,831

1,086,244

1,064,319

1,063,542

1,057,549

1,096,189

1,095,008

1,093,650

1,052,422

1,050,626

(5,555,294)

(5,303,427)

(5,196,380)

(5,192,589)

(5,163,329)

(5,351,982)

(5,346,216)

(5,339,586)

(5,138,294)

(5,129,525)

455,000

155,000

30,000

30,000

233,333

233,333

233,333

(5,100,294)

(5,148,427)

(5,166,380)

(5,162,589)

(5,163,329)

(5,118,649)

(5,112,883)

(5,106,252)

(5,138,294)

(5,129,525)

(23,025)

(26,479)

(30,451)

(35,019)

(40,271)

(46,312)

(53,259)

(61,248)

(70,435)

(81,000)

(467,500)
(700,000)

Inversin fija
Cocina Industri
Congelador

(45,000)
(250,000)

Mesas

(120,000)
(220,000)

Total

24,900

110,805

(400,000)
67,500

(675,100)

400,000
510,805

67,500

(5,100,294)

(5,148,427)

(5,166,380)

(5,162,589)

(5,838,429)

(5,118,649)

(5,112,883)

(5,106,252)

(5,138,294)

(4,618,720)

(21,654,326)

Tasa

20%

(300,000)

Vajilla
Otros

467,500

VAN

Otros
12,000
0
12,000
(2,040)
9,960
0
9,960

22,000
0
22,000
(3,740)
18,260
0
18,260

15% Valor Cuota

110,805

(935,000)
1

Valor desecho
Inv. Capital Trabajo
Rec. Capital Trabajo
Flujo de capitales

Mesas
25,000
0
25,000
(4,250)
20,750
0
20,750

Tasa

Reinversin
Crdito

(46,838)
(233,333)

precio promedio
costo promedio

(467,500)

Cuota

Inters

0
1
2
3
4
5
6
7
8
9
10

Amortiza
cin

(93,150)
(93,150)
(93,150)
(93,150)
(93,150)
(93,150)
(93,150)
(93,150)
(93,150)
(93,150)

70,125
66,671
62,699
58,132
52,879
46,838
39,891
31,902
22,715
12,150

(23,025)
(26,479)
(30,451)
(35,019)
(40,271)
(46,312)
(53,259)
(61,248)
(70,435)
(81,000)

(93,150)

Saldo
467,500
444,475
417,996
387,545
352,526
312,254
265,942
212,683
151,435
81,000
0

PROYECTO PURO

Ventas (unidad)
Precio venta
Costos venta
Ingresos por ventas
Costos fijos
Servicios
Sueldos
Arriendo
Costos variables

Depreciacin Legal
Cocina Industrial
Vajilla
Mesas
Utilidad antes de impuestos
Impuestos
Utilidad despus impuestos
Depreciacin Legal
Flujo de caja operacional

17%

10

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

13,140
1,500
200

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

19,710,920
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

(300,000)
(125,000)
(30,000)
(52,080)
8,854
(43,226)
455,000
411,774

(233,333)

(233,333)

(233,333)

(125,000)
(30,000)
247,920
(42,146)
205,774
155,000
360,774

(30,000)
372,920
(63,396)
309,524
30,000
339,524

(30,000)
372,920
(63,396)
309,524
30,000
339,524

169,587
(28,830)
140,757
233,333
374,090

169,587
(28,830)
140,757
233,333
374,090

169,587
(28,830)
140,757
233,333
374,090

402,920
(68,496)
334,424
0
334,424

402,920
(68,496)
334,424
0
334,424

24,900

110,805

(1,335,000)

(675,100)

400,000
510,805

Flujo de caja

(1,335,000)

411,774

360,774

339,524

339,524

(340,676)

374,090

374,090

374,090

334,424

845,229

(700,000)

(400,000)

VAN

Tasa

20%

Valor Salvamento
- VL
RAI
Impuesto
RDI
+ VL
Valor desecho

Valor desecho tot

402,920
(68,496)
334,424
0
334,424

Inversin fija
Cocina Industrial
Congelador
Vajilla
Mesas
Otros
Valor desecho
Inv. Capital Trabajo
Rec. Capital Trabajo
Flujo de capitales

(300,000)
(45,000)
(250,000)
(120,000)
(220,000)

precio promedio
costo promedio

1,500
200

Cocina industrial Cocina industrial Congelador

Vajilla
30,000
70,000
4,500
0
0
0
30,000
70,000
4,500
(5,100)
(11,900)
(765)
24,900
58,100
3,735
0
0
0
24,900
58,100
3,735

Mesas
25,000
0
25,000
(4,250)
20,750
0
20,750

Otros
12,000
0
12,000
(2,040)
9,960
0
9,960

110,805

El precio debiese de aumentar 500 pesos para que el proyecto sea factible, sin
aumento de riqueza

22,000
0
22,000
(3,740)
18,260
0
18,260

PROYECTO PURO

Ventas (unidad)
Precio venta
Costos venta
Ingresos por ventas
Costos fijos
Servicios
Sueldos
Arriendo
Costos variables

Depreciacin Legal
Cocina Industrial
Vajilla
Mesas
Utilidad antes de impuestos
Impuestos
Utilidad despus impuestos
Depreciacin Legal
Flujo de caja operacional

17%

10

13,140
1,000
(346)

13,140
1,000
(346)

13,140
1,000
(346)

13,140
1,000
(346)

13,140
1,000
(346)

13,140
1,000
(346)

13,140
1,000
(346)

13,140
1,000
(346)

13,140
1,000
200

13,140
1,000
200

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
4,551,372

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

13,140,000
(16,680,000)
480,000
14,400,000
1,800,000
(2,628,000)

(300,000)
(125,000)
(30,000)
556,372
(94,583)
461,789
455,000
916,789

(233,333)

(233,333)

(233,333)

(125,000)
(30,000)
856,372
(145,583)
710,789
155,000
865,789

(30,000)
981,372
(166,833)
814,539
30,000
844,539

(30,000)
981,372
(166,833)
814,539
30,000
844,539

778,039
(132,267)
645,772
233,333
879,106

778,039
(132,267)
645,772
233,333
879,106

778,039
(132,267)
645,772
233,333
879,106

(6,168,000)
1,048,560
(5,119,440)
0
(5,119,440)

(6,168,000)
1,048,560
(5,119,440)
0
(5,119,440)

24,900

110,805

(1,335,000)

(675,100)

400,000
510,805

Flujo de caja

(1,335,000)

916,789

865,789

844,539

844,539

164,339

879,106

879,106

879,106

(5,119,440)

(4,608,635)

(700,000)

(400,000)

VAN

Tasa

20%

Valor Salvamento
- VL
RAI
Impuesto
RDI
+ VL
Valor desecho

Valor desecho tot

1,011,372
(171,933)
839,439
0
839,439

Inversin fija
Cocina Industrial
Congelador
Vajilla
Mesas
Otros
Valor desecho
Inv. Capital Trabajo
Rec. Capital Trabajo
Flujo de capitales

(300,000)
(45,000)
(250,000)
(120,000)
(220,000)

precio promedio
costo promedio

1,000
(346)

Cocina industrial Cocina industrial Congelador

Vajilla
30,000
70,000
4,500
0
0
0
30,000
70,000
4,500
(5,100)
(11,900)
(765)
24,900
58,100
3,735
0
0
0
24,900
58,100
3,735

Mesas
25,000
0
25,000
(4,250)
20,750
0
20,750

Otros
12,000
0
12,000
(2,040)
9,960
0
9,960

110,805

Es imposible bajar ms que cero el costo promedio de un plato, por lo tanto, la

factibilidad del proyecto por la reduccin de los costos no es una solucin
viable.

22,000
0
22,000
(3,740)
18,260
0
18,260