Plan de trabajo

Amas de casa
2 SMGDF +
entre 25 y 40 aos
profesionista o trabajadora

51.80% mujeres
52%
98353 mujeres 25-40
28%

943,506.00 total
0.10424205

Ppto Vtas.

Ppto. GIF

Edo. Res.

Ppto Prod.

Ppto. Gtos Op y Vtas.

Bal. Gral.

Ppto. Requerim. MP

Ppto. Invent. Finales

Flujo Efvo.

Ppto. Compra de materiales

Ppto. Costo Vta.

Ppto. MO Directa

7338.3849

indicadores financieros
liquidez
Operacin
Estructura
Rentabilidad
CCPP
Grados de apalancamiento
operativo
financiero
total
valuacin de riesgo y rendimiento
TIR
VAN
C/B
PR

Factores que pueden ser modificados

Mercado potencial

1
7338.38485

7521

7708

7900

8097

20%

20%

20%

20%

20%

Ao

12

12

12

12

12

Precio

11

11.49

12.00

12.53

13.09

70,448

72,203

74,001

75,843

77,732

% De participacin
Us/ Mensuales

Unidades a producir
Factor de crecimiento
Inflacion
Inflacion
Inflacion
Inflacion
Inflacion

anual de 2010
anual de 2009
anual de 2008
anual de 2007
anual de 2006
promedio

2.49%
0.0416
0.0531
0.0512
0.0397
0.0363
0.04438

Presupuesto de Produccin

Vtas. Presup. en Us.

(+) Inventario final deseado (Us)
(=) Necesidades de Produccin (Us)
( - ) Inventario inicial (Us)
(=) Produccion requerida (Us)

Ao 1
70,448
2,895
73,344
73,344

Ao 2
72,203
2,967
75,170
2,895
72,275

Ao 3
74,001
3,041
77,042
2,967
74,074

Ao 4
75,843
3,117
78,960
3,041
75,919

Ao 5
77,732
3,194
80,926
3,117
77,809

Presupuesto de Ventas
Ao 1
Unidades
Pre.
Venta

Das de Produccin de inventario

15

Ao 2

Ao3

Ao 4

Ao 5

73,344

72,275

74,074

75,919

77,809

11.00

11.49

12.00

12.53

13.09

806,780

830,305

888,746

951,301

1,018,258

Presupuesto de materias primas

Agua
Cacahuate
Chile morita
Ajo
Tomate
Cebolla
Otros

62.5
70
15
2
70
20

Factor de inflacion

mL
g
g
g
g
g
2750

Materias primas cantidad en L y Kg

Agua
0.0625
Cacahuate
0.07
Chile morita
0.015
Ajo
0.002
Tomate
0.07
Cebolla
0.02

Costo de Mp
0.6
8
60
35
8
5

Totales
Botellas
Otros
Total global

0.04438

1
20% de costo de materiales

1.7
20%

Ao 1
2,750
41,072
66,009
5,134
41,072
7,334

Ao 2
2,831
42,270
67,934
5,284
42,270
7,548

Ao 3
2,901
43,323
69,626
5,415
43,323
7,736

Ao 4
2,973
44,401
71,359
5,550
44,401
7,929

Ao 5
3,047
45,507
73,136
5,688
45,507
8,126

163,373

168,137

172,323

176,614

181,012

124,684
32,674.59

128,320
33,627.37

131,515
34,464.69

134,790
35,322.86

138,146
36,202.40

320,732

330,084

338,303

346,727

355,360

Presupuesto de compras de materia prima

Ao 1
Materiales
Agua
Cacahuate
Chile morita
Ajo
Tomate
Cebolla

Unidades
mil.
gr
gr
gr
gr
gr

Subtotal mat primas

Botellas
Otros
20%

Subtotal de

( - ) Inventario

Requerida
4,584
5,134
1,100
147
5,134
1,467

Inventario
Final
Deseado
10%
458
513
110
15
513
147

Requerimientos
5,042
5,647
1,210
161
5,647
1,614

Inicial

17,566
73,344
3,513

1,757
7,334
-

94,423

9,091

Cantidad

0.0625
0.07
0.015
0.002
0.07
0.02
1

Total Global

Ao 2
Materiales
Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal mat primas
Botellas
Otros
20%
Total Global

Unidades

0.04438

Requerimiento Costo de Mat

Total
5,042
5,647
1,210
161
5,647
1,614

19,322
80,678
3,513

19,322
80,678
3,513

103,514

103,514

Subtotal de

( - ) Inventario

Requerida
4,517
5,059
1,084
145
5,059
1,445
17,310
72,275
3,462

Inventario
Final
Deseado
10%
452
506
108
14
506
145
1,731
7,227
-

Requerimientos
4,969
5,565
1,193
159
5,565
1,590
19,041
79,502
3,462

Inicial

93,047

8,958

102,005

Cantidad

0.0625
0.07
0.015
0.002
0.07
0.02

Factor de inflacion

Prima
0.6
8
60
35
8
5
117
1.7
23

Requerimiento Costo de Mat

181
203
43
6
203
58
693
2,895
-

Total
4,788
5,362
1,149
153
5,362
1,532
18,347
76,607
3,462

Prima
0.626628
8.35504
62.6628
36.5533
8.35504
5.2219
122
1.775446
24

3,588.53

98,416

148

Ao 3
Materiales
Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal mat primas
Botellas
Otros
20%

Unidades

Requerida
4,630
5,185
1,111
148
5,185
1,481
17,741
74,074
3,548

Inventario
Final
Deseado
10%
463
519
111
15
519
148
1,774
7,407
-

Requerimientos
5,093
5,704
1,222
163
5,704
1,630
19,515
81,482
3,548

Inicial
185.45
207.71
44.51
5.93
207.71
59.34
711
2,967
-

Total
4,907
5,496
1,178
157
5,496
1,570
18,804
78,515
3,548

95,363

9,182

104,545

3,678

100,867

Cantidad

0.0625
0.07
0.015
0.002
0.07
0.02
1

Total Global

Ao 4
Materiales
Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal mat primas
Botellas
Otros
20%
Total Global

Ao 5

Unidades

( - ) Inventario

Requerimiento Costo de Mat

Requerida
4,745
5,314
1,139
152
5,314
1,518
18,183
75,919
3,637

Inventario
Final
Deseado
10%
474
531
114
15
531
152
1,818
7,592
-

Requerimientos
5,219
5,846
1,253
167
5,846
1,670
20,001
83,511
3,637

Inicial
190.07
212.88
45.62
6.08
212.88
60.82
728
3,041
-

Total
5,029
5,633
1,207
161
5,633
1,609
19,272
80,470
3,637

97,738

9,410

107,148

3,769

103,379

Cantidad

0.0625
0.07
0.015
0.002
0.07
0.02

Subtotal de

Subtotal de

( - ) Inventario

Prima
0.65444
8.72584
65.44378
38.17554
8.72584
5.45365
127
1.85424
25

Requerimiento Costo de Mat

Prima
0.683
9.113
68.348
39.870
9.113
5.696
133
1.937
27

Materiales
Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal mat primas
Botellas
Otros
20%
Total Global

Unidades

Cantidad

0.0625
0.07
0.015
0.002
0.07
0.02
1

Requerida
4,863
5,447
1,167
156
5,447
1,556
18,635
77,809
3,727.06
100,172

Inventario
Final
Deseado
10%
486
545
117
16
545
156
1,864
7,781

9,644

Subtotal de

( - ) Inventario

Requerimiento Costo de Mat

Requerimientos
5,349
5,991
1,284
171
5,991
1,712
20,499
85,590
3,727

Inicial
194.80
218.18
46.75
6.23
218.18
62.34
746
3,116.84

Total
5,155
5,773
1,237
165
5,773
1,649
19,752
82,473
3,727

Prima
0.714
9.518
71.381
41.639
9.518
5.948
139
2.022
28

109,816

3,863

105,953

168

Costo
Total
3,025
45,180
72,610
5,647
45,180
8,068
179,710
137,153
35,942
352,805

Costo
Total
3,000
44,804
72,006
5,600
44,804
8,001
178,215
136,012
35,643
349,870

Costo
Total
3,211
47,957
77,074
5,995
47,957
8,564
190,759
145,585
38,152
374,496

Costo
Total
3,437
51,333
82,499
6,417
51,333
9,167
204,186
155,832
40,837
400,855

Costo
Total
3,679
54,946
88,306
6,868
54,946
9,812
218,557
166,800
43,711.46
429,069

Presupuesto de Mano de Obra

Ao 1
73,344

Unidades a Producir
Tiempo por unidad
horas
Das efectivos
=Hrs. Diarias requeridas
Horas Diarias
= No. De trabajadores
Salario Diario Nominal
Xdias de trabajo
=mod

Minutos
hrs/ao
das
hrs/da
hrs

SALARIOS MINIMOS ZONA C

2011
2010
2009
2008
2007
2006

56.7
54.57
51.95
49.5
47.6
45.81

Ao 2
72,275

Ao 3
74,074

Ao 4
75,919

Ao 5
77,809

0.5
0.5
0.5
0.5
0.5
611.20
602.29
617.29
632.66
648.41
76.40
75.29
77.16
79.08
81.05
8.00
8.00
8.00
8.00
8.00
8
8
8
8
8
1
1
1
1
1
56.7
59.17
61.75
64.44
67.25
76.40
75.29
77.16
79.08
81.05
4331.8586 4454.8021 4764.7475 5096.2576 5450.8326

1.039032435
1.050433109
1.049494949
1.039915966
1.039074438
1.04359018

Presupuesto de gastos indirectos

Renta
Mantenimiento
Depreciacin
Energia electica

Ao 1
18,000.00
1,600.00
5,100.00
36,000.00
60,700.00

Depreciacin
3 Licuadoras
1 Estufa
3 Ollas
1 Mesa
Total
% Depreciacin
Depreciacin

12,000.00
10,000.00
1,500.00
2,000.00
25,500.00
20%
5,100.00

Factor de inflacion
Ao 2
18,798.84
1,671.01
5,100.00
37,597.68
63,167.53

Ao 3
19,633.13
1,745.17
5,100.00
39,266.27
65,744.56

Ao 4
20,504.45
1,822.62
5,100.00
41,008.90
68,435.97

0.04438
Ao 5
21,414.44
1,903.51
5,100.00
42,828.88
71,246.82

RENTA
MANTENIMIENTO
ENERGIA ELECTRICA

1500
800
3000

Presupuesto de Gastos de Operacin o de Administracin y Ventas

Contador
Chofer
sal. De gte.
Agua
Telefono
Internet
Comisiones
Publicidad
Papeleria
Combustibles
Licencias
Depreciaciones
Total Gastos

Ao 1
24,000
43,200
120,000
6,000
9,000
9,000
8,068
24,203
3,600
38,400
3,000
25,500
313,971

1%
3%

Ao 2
25,046
45,083
125,230.82
6,266
9,399
9,399
8,303
24,909
3,760
40,104
522
25,500
323,523

Ao 3
26,138
47,048
130,689.66
6,544
9,817
9,817
8,887
26,662
3,927
41,884
545
25,500
337,459

Ao 4
27,277
49,099
136,386.44
6,835
10,252
10,252
9,513
28,539
4,101
43,743
569
23,500
350,067

Factor de inflacion
Incremento salarios
Ao 5
28,466
51,239
142,331.55
7,138
10,707
10,707
10,183
30,548
4,283
45,684
594
22,500
364,382

Ao 3
22,000
3,000
500
25,500

Ao 4
22,000
1,000
500
23,500

0.04438
1.04359018

Depreciacin
Activo Fijo
Camioneta
Eq. De computo
Mobiliario
Total depreciaciones

Valor
110,000
10,000
5,000
125,000.00

% Depreciacin Depreciacin
20%
30%
10%

Valor en libros despus de Depreciacin

Camioneta
Eq. De computo
Mobiliario

valor histrico
110,000
10,000
5,000

Ao 1
22,000
3,000
500
25,500

Ao 2
22,000
3,000
500
25,500

Ao 5
22,000
500
22,500

Contador
Chofer
Agua
Telefono
Internet

Papeleria
Combustibles
Licencia

2000 MES
900 SEMANA
500 MES
750 MES
750 MES

300 MES
800 SEMANA
3000
500 POR RENOVACION

Valuacion de Inventarios Finales de Materia Prima

Factor de inflacion
Ao 1
Materiales

Inventario
Costo de Mat
Final

Unidades

Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal
Botellas
pza
Total Global

62.5
70
15
2
70
20
1

mil y gr
458
513
110
15
513
147
1757
7334
9091

Prima
0.60
8.00
60.00
35.00
8.00
5.00
116.60
1.70

Valor del
Inv. Final
275.04
4,107.24
6,600.93
513.41
4,107.24
733.44
16,337.30
12,468.42
28,805.71

Ao 2
Materiales
Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal
Botellas
Total Global

Ao 3

Inventario
Costo de Mat
Final

Unidades

62.5
70
15
2
70
20
1

mil y gr
452
506
108
14
506
145
1731
7227
8958

Prima
0.627
8.355
62.663
36.553
8.355
5.222
121.775
1.775

Valor del
Inv. Final
283.06
4,227.01
6,793.41
528.38
4,227.01
754.82
16,813.68
12,831.99
29,645.68

0.04438

Materiales

Inventario
Costo de Mat
Fina

Unidades

Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal
Botellas
Total Global

62.5
70
15
2
70
20
1

mil y gr
463
519
111
15
519
148
1774
7407
9182

Prima
0.654
8.726
65.444
38.176
8.726
5.454
127.179
1.854

Valor del
Inv. Final
302.98
4,524.53
7,271.56
565.57
4,524.53
807.95
17,997.12
13,735.17
31,732.29

Ao 4
Materiales
Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal
Botellas
Total Global

Ao 5

Inventario
Costo de Mat
Fina

Unidades

62.5
70
15
2
70
20
1

mil y gr
474
531
114
15
531
152
1818
7592
9410

Prima
0.683
9.113
68.348
39.870
9.113
5.696
133
1.937

Valor del
Inv. Final
324.31
4,842.99
7,783.37
605.37
4,842.99
864.82
19,263.84
14,701.92
33,965.77

Inventario
Costo de Mat
Fina

Unidades

Materiales
Agua
mil.
Cacahuate
gr
Chile morita
gr
Ajo
gr
Tomate
gr
Cebolla
gr
Subtotal
Botellas
Total Global

62.5
70
15
2
70
20
1

mil y gr
486
545
117
16
545
156
1864
7781
9644

Prima
0.714
9.518
71.381
41.639
9.518
5.948
138.72
2.022

Valor del
Inv. Final
347.13
5,183.86
8,331.20
647.98
5,183.86
925.69
20,619.73
15,736.72
36,356.45

Inventario Final de Producto Terminado

Ao 1
Inv. Inicial de MP

Ao 2
28,806

Ao 3
29,646

Ao 4
31,732

Ao 5
33,966

+
=
=
+
+
=
/
=
x
=

Compras
MP disponible
Inv. Final de MP
Materia Utilizada
MO Directa
Gts. Ind. De Fab
Cto de Prod. Total
Unid. Producidas
Costo Unitario
Unidades de Inv. Final de Prod. Terminado
Valor del Inv. Final de Prod Terminado

352,805
352,805
28,806
323,999
4,332
60,700
389,031
73,344
5.30
2,895
15,356

349,870
378,676
29,646
349,030
4,455
63,168
416,653
72,275
5.76
2,967
17,106

374,496
404,142
31,732
372,409
4,765
65,745
442,919
74,074
5.98
3,041
18,184

400,855
432,587
33,966
398,621
5,096
68,436
472,153
75,919
6.22
3,117
19,384

429,069
463,035
36,356
426,678
5,451
71,247
503,376
77,809
6.47
3,194
20,666

Presupuesto de Costo de Produccion y de lo Vendido

Ao 1
Inventario Inicial de articulos Term
+ Costo de Produccion
= Artic. Disponibles
- Inv. Final de Art Term.
= Costo de Prod y de lo Vendido

389,031
389,031
15,356
373,675

Ao 2
2,895
416,653
419,548
17,106
402,442

Ao 3
2,967
442,919
445,886
18,184
427,702

Ao 4
3,041
472,153
475,195
19,384
455,810

Ao 5
3,117
503,376
506,493
20,666
485,827

Estado de Resultados
Ventas
-Costo de Prod y Vend
Utilidad Bruta
-Gastos de Op
Util de Operacin
-Gastos Financieros
Ut. Antes de Impuestos
ISR 35%
35%
PTU 10%
10%
Resultado del Ejercicio

Ao 1
806,780
373,675
433,105
313,971
119,134
54,536.89
64,597
22,609
6,460
35,529

Ao 2
830,305
402,442
427,863
323,523
104,340
46,505.77
57,834
20,242
5,783
31,809

Ao 3
888,746
427,702
461,045
337,459
123,586
33,058.32
90,528
31,685
9,053
49,790

Ao 4
951,301
455,810
495,491
350,067
145,424
19,610.87
125,813
44,034
12,581
69,197

Ao 5
1,018,258
485,827
532,432
364,382
168,050
6,163.42
161,887
56,660
16,189
89,038

Ao 2
100%
48%
52%
39%
13%
6%
7%
2%
1%
4%

Ao 3
100%
48%
52%
38%
14%
4%
10%
4%
1%
6%

Ao 4
100%
48%
52%
37%
15%
2%
13%
5%
1%
7%

Ao 5
100%
48%
52%
36%
17%
1%
16%
6%
2%
9%

Estado de Resultados (Porcientos integrales)

Ventas
-Costo de Prod y Vend
Utilidad Bruta
-Gastos de Op
Util de Operacin
-Gastos Financieros
Ut. Antes de Impuestos
ISR 35%
35%
PTU 10%
10%
Resultado del Ejercicio

Ao 1
100%
46%
54%
39%
15%
7%
8%
3%
1%
4%

Balance General
1 Ao
Activo Circulante
Efectivo
Iva acreditable
Inventario Finales de mp
Inventarios Finales de terminados
Cuentas por cobrar
Total Activo Circulante
Activo Fijo
Produccin
Depreciaciones
Administracin
Depreciaciones
Total Activo Fijo
Total Activo
Pasivo
Proveedores
Bancos Corto Plazo
Largo Plazo
Total pasivo
Capital
Capital Social
Resultado del ejercicio anteriores
Resultado del ejercicio
Total Capital
Total Pasivo mas Capital

20%

20%

2 Ao

3 Ao

4 Ao

5 Ao

738,649.30
8,166.53
15,356.49
2,895.14
161,356.00
926,423.47

740,034.79
6,975.87
17,105.63
2,967.23
166,061.07
933,144.59

751,467.66
4,958.75
18,183.98
3,041.12
177,749.29
955,400.79

822,788.65
2,941.63
19,384.21
3,116.84
190,260.18
1,038,491.52

943,512.77
924.51
20,666.05
3,194.45
203,651.66
1,171,949.44

25,500.00
5,100.00
125,000.00
25,500.00
119,900.00
1,046,323.47

25,500.00
6,200.00
125,000.00
29,700.00
114,600.00
1,047,744.59

25,500.00
8,100.00
125,000.00
33,300.00
109,100.00
1,064,500.79

25,500.00
10,000.00
125,000.00
36,780.00
103,720.00
1,142,211.52

25,500.00
11,200.00
125,000.00
42,300.00
97,000.00
1,268,949.44

69,974.04
114,079.22
345,263.33
529,316.59

81,082.27
109,512.69
235,750.65
426,345.60

74,899.17
94,048.12
141,702.53
310,649.81

80,170.95
78,583.55
63,118.98
221,873.48

85,813.79
63,118.98
148,932.76

533,723.53
35,528.55
569,252.09

533,723.53
35,528.55
31,808.88
601,060.97

533,723.53
67,337.43
49,790.13
650,851.10

533,723.53
117,127.57
69,196.96
720,048.05

533,723.53
186,324.52
89,037.65
809,085.70

1,098,568.68

1,027,406.57

961,500.91

941,921.53

958,018.47

Balance General
1 Ao
Activo Circulante
Efectivo
Iva acreditable
Inventario Finales de mp
Inventarios Finales de terminados
Cuentas por cobrar
Total Activo Circulante
Activo Fijo
Produccin
Depreciaciones
Administracin
Depreciaciones
Total Activo Fijo
Total Activo
Pasivo
Proveedores
Bancos Corto Plazo
Largo Plazo
Total pasivo
Capital
Capital Social
Resultado del ejercicio anteriores
Resultado del ejercicio
Total Capital
Total Pasivo mas Capital

20%

20%

2 Ao

3 Ao

4 Ao

5 Ao

71%
1%
1%
0%
15%
89%

71%
1%
2%
0%
16%
89%

71%
0%
2%
0%
17%
90%

72%
0%
2%
0%
17%
91%

74%
0%
2%
0%
16%
92%

2%
0%
12%
2%
11%
100%

2%
1%
12%
3%
11%
100%

2%
1%
12%
3%
10%
100%

2%
1%
11%
3%
9%
100%

2%
1%
10%
3%
8%
100%

7%
11%
33%
51%

8%
10%
23%
41%

7%
9%
13%
29%

7%
7%
6%
19%

7%
5%
0%
12%

51%
0%
3%
54%

51%
3%
3%
57%

50%
6%
5%
61%

47%
10%
6%
63%

42%
15%
7%
64%

105%

98%

90%

82%

75%

Tabla de amortizacin
Amortizaciones mensuales
Periodo
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
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59

Saldo
275,486.00
270,816.75
266,147.49
261,478.24
256,808.98
252,139.73
247,470.47
242,801.22
238,131.97
233,462.71
228,793.46
224,124.20
219,454.95
214,785.70
210,116.44
205,447.19
200,777.93
196,108.68
191,439.42
186,770.17
182,100.92
177,431.66
172,762.41
168,093.15
163,423.90
158,754.65
154,085.39
149,416.14
144,746.88
140,077.63
135,408.37
130,739.12
126,069.87
121,400.61
116,731.36
112,062.10
107,392.85
102,723.59
98,054.34
93,385.09
88,715.83
84,046.58
79,377.32
74,708.07
70,038.82
65,369.56
60,700.31
56,031.05
51,361.80
46,692.54
42,023.29
37,354.04
32,684.78
28,015.53
23,346.27
18,677.02
14,007.76
9,338.51
4,669.26

5 Aos
Capital
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25
4,669.25

Interes
5,509.72
5,322.95
5,229.56
5,136.18
5,042.79
4,949.41
4,856.02
4,762.64
4,669.25
4,575.87
4,482.48
4,389.10
4,295.71
4,202.33
4,108.94
4,015.56
3,922.17
3,828.79
3,735.40
3,642.02
3,548.63
3,455.25
3,361.86
3,268.48
3,175.09
3,081.71
2,988.32
2,894.94
2,801.55
2,708.17
2,614.78
2,521.40
2,428.01
2,334.63
2,241.24
2,147.86
2,054.47
1,961.09
1,867.70
1,774.32
1,680.93
1,587.55
1,494.16
1,400.78
1,307.39
1,214.01
1,120.62
1,027.24
933.85
840.47
747.08
653.70
560.31
466.93
373.54
280.16
186.77
93.39
0.00

Subtotal
10,178.97
9,992.20
9,898.82
9,805.43
9,712.05
9,618.66
9,525.28
9,431.89
9,338.51
9,245.12
9,151.74
9,058.35
8,964.97
8,871.58
8,778.20
8,684.81
8,591.43
8,498.04
8,404.66
8,311.27
8,217.89
8,124.50
8,031.12
7,937.73
7,844.35
7,750.96
7,657.58
7,564.19
7,470.81
7,377.42
7,284.04
7,190.65
7,097.27
7,003.88
6,910.50
6,817.11
6,723.73
6,630.34
6,536.96
6,443.57
6,350.19
6,256.80
6,163.42
6,070.03
5,976.65
5,883.26
5,789.88
5,696.49
5,603.11
5,509.72
5,416.33
5,322.95
5,229.56
5,136.18
5,042.79
4,949.41
4,856.02
4,762.64
4,669.25

IVA
826.46
798.44
784.43
770.43
756.42
742.41
728.40
714.40
700.39
686.38
672.37
658.36
644.36
630.35
616.34
602.33
588.33
574.32
560.31
546.30
532.29
518.29
504.28
490.27
476.26
462.26
448.25
434.24
420.23
406.23
392.22
378.21
364.20
350.19
336.19
322.18
308.17
294.16
280.16
266.15
252.14
238.13
224.12
210.12
196.11
182.10
168.09
154.09
140.08
126.07
112.06
98.05
84.05
70.04
56.03
42.02
28.02
14.01
0.00

Pago total
11,005.43
10,790.65
10,683.25
10,575.86
10,468.47
10,361.08
10,253.68
10,146.29
10,038.90
9,931.50
9,824.11
9,716.72
9,609.33
9,501.93
9,394.54
9,287.15
9,179.75
9,072.36
8,964.97
8,857.58
8,750.18
8,642.79
8,535.40
8,428.00
8,320.61
8,213.22
8,105.83
7,998.43
7,891.04
7,783.65
7,676.25
7,568.86
7,461.47
7,354.08
7,246.68
7,139.29
7,031.90
6,924.50
6,817.11
6,709.72
6,602.33
6,494.93
6,387.54
6,280.15
6,172.75
6,065.36
5,957.97
5,850.58
5,743.18
5,635.79
5,528.40
5,421.00
5,313.61
5,206.22
5,098.83
4,991.43
4,884.04
4,776.65
4,669.25

Pago Anual

Iva anual

114,079.22

8,180.53

109,512.69

6,975.87

94,048.12

4,958.75

78,583.55

2,941.63

63,118.98

924.51

ANLISIS FINANCIERO
TIR

Ao
0
1
2
3
4
5

Flujo de
Efectivo
889,539.22
768,537.20
888,766.11
904,113.73
942,453.92
1,003,495.47

Factor V.P.
0.16
1.00 0.86
0.74
0.64
0.55
0.48

Valor Presente del Flujo de Efectivo

Valor Presente Neto
Indce de Conveniencia

Valor
Presente
889,539.22
662,479.07
660,353.22
579,536.90
520,234.56
477,663.84

Factor V.P.
0.24
1.00 0.81
0.65
0.52
0.42
0.34

Valor
Presente
889,539.22
533,958.13
429,229.59
303,677.34
220,059.22
162,883.37

Factor V.P.
Valor
0.26
Presente
1.00 - 889,539.22
0.79
423,962.75
0.63
270,414.64
0.50
151,838.67
0.40
87,363.51
0.32
51,308.26

2,900,267.59
2,010,728.37

1,649,807.65
760,268.43

984,887.84
95,348.62

2.26

0.85

0.11

PERIODO DE RECUPERACION DE LA INVERSION

Tiempo

Inversin
0
1
2
3
4
5
6
7
8
9
10
11
12

889,539

Flujo de Efvo.
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77
64,044.77

Acumulado
825,494.46
761,449.69
697,404.92
633,360.16
569,315.39
505,270.62
441,225.86
377,181.09
313,136.32
249,091.56

PERIODO DE RECUPERACION DE LA INVERSION

10 MESES CON 22 DIAS

ANLISIS FINANCIERO
RAZONES FINANCIERAS
LIQUIDEZ
Indice de Liquidez
Prueba del acido
Capital de Trabajo
RENTABILIDAD
ROE
ROA
ESTRUCTURA FINANCIERA
Pasivo a Activo
Capital a Activo
A.Circulante a Activo Total
A.Fijo a Activo Total
OPERACIN
Rotacion de Cartera
Rotacion de Proveedores
Rotacion de Inventarios
Ciclo Financiero
MARGINALIDAD
Margen Bruto
Margen operativo
Margen antes de Impto.
Margen Neto
Cobertura de Intereses
CCPP
Proveedores
0
Bancos Corto Plazo
0.1344
Capital Social
0.0189
Resultado del ejercicio anteriores
0.0189
Resultado del ejercicio
0.0189
suma
APALANCAMIENTO
GAO
GAF
GAT

10.56
10.30
856,449.43

10.58
10.29
863,170.55

10.03
9.75
880,501.62

10.26
9.98
958,320.57

10.99
10.72
1,086,135.65

0.07
0.03

0.06
0.03

0.08
0.05

0.11
0.06

0.12
0.07

0.51
0.54
0.89
0.11

0.39
0.57
0.89
0.11

0.29
0.61
0.89
0.11

0.19
0.62
0.89
0.11

0.12
0.62
0.91
0.09

72.00
67.41
17.58
22.17

72.00
62.59
17.96
27.36

72.00
63.04
17.87
26.82

72.00
63.32
17.77
26.45

72.00
63.59
17.68
26.09

0.54
0.15
0.08
0.04
0.65

0.52
0.13
0.07
0.04
0.68

0.52
0.14
0.10
0.06
1.51

0.52
0.15
0.13
0.07
3.53

0.52
0.17
0.16
0.09
14.45

0.07
0.06
0.42
0.49
0.03
1.00

0.06
0.07
0.34
0.53
0.03
0.03
1.00

4.26
0.84
-3.42

0.05
0.08
0.25
0.56
0.07
0.05
1.00

2.62
3.06
5.69

0.03
0.09
0.15
0.57
0.12
0.07
1.00

2.51
2.21
4.72

0.02
0.09
0.07
0.56
0.19
0.09
1.00

2.21
1.84
4.05

ANLISIS FINANCIERO
COSTO VS BENEFICIO
BENEFICIOS

COSTOS

VP1

VF

1
(1+i)^n

CP1

VP1

768,537.20

VP1

537,438.60

VP2

888,766.11

1
(1+.43)

CP1

742,183

CP1

519,008.85

CP2

772,471.02

VP2

434,625.71

CP2

377,754.91

VP3

904,113.73

CP3

798,218.93

VP3

309,182.53

CP3

272,969.37

VP4

942,453.92

CP4

825,488.27

VP4

225,380.31

CP4

197,408.91

VP5

1,003,495.47

CP5

856,371.66

VP5

167,816.72

CP5

143,212.89

VPt

1,674,443.88

CPt

1,510,354.93

COSTO BENEFICIO
C/B

1.11

1
(1+.43)^2

1
(1+.43)^3

1
(1+.43)^4

1
(1+.43)^5

VF

1
(1+i)^n

1
(1+.43)

1
(1+.43)^2

1
(1+.43)^3

1
(1+.43)^4

1
(1+.43)^5