Académique Documents
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CONCEPTO
MES 1
MES 2
Saldo inicial
Ingresos
Costos variables
Costos fijos
Saldo acumulado
0
0
0
0
0
Capital de trabajo
MES 3
0
0
0
0
0
MES 4
0
0
0
0
0
MES 5
0
0
0
0
0
MES 6
0
0
0
0
0
MES 7
0
0
0
0
0
MES 8
0
0
0
0
0
0
0
0
0
0
MES 9
MES 10
0
0
0
0
0
MES 11
0
0
0
0
0
MES 12
0
0
0
0
0
0
0
0
0
0
Precios de venta
CONCEPTO
U. MEDIDA
Productos
Arboles
pza
Programa de produccin
CONCEPTO
U. MEDIDA
CANTIDAD
22,220
CONCEPTO
U. MEDIDA
pza
350
AO 1
Productos
Arboles
pza
Programa de ventas (pesos)
Productos
Arboles
TOTAL
PRECIO
AO 2
AO 1
AO 3
AO 2
0
0
AO 4
AO 3
0
0
AO 5
AO 4
0
0
AO 6
AO 5
0
0
22,220
AO 6
0
0
7,777,000
7,777,000
AO 7
22,220
AO 7
7,777,000
7,777,000
AO 8
22,220
AO 8
7,777,000
7,777,000
AO 9
22,220
AO 9
7,777,000
7,777,000
AO 10
22,220
AO 10
7,777,000
7,777,000
Costo de produccin
CONCEPTO
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
Costos fijos
Gtos. de admn.
Gtos. de venta
Servicios aux.
Mantenimiento
Seguros
Impuestos
Obligaciones
Otros
Mantenimiento de instalaciones
209,440
105,000
30,000
150
650
0
13,798
58,642
0
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
211,740
105,000
30,000
150
650
0
13,798
58,642
2,300
1,200
Costos variables
Mano de obra
Materia prima
Insumos
Insumos aux.
Servicios
Otros
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
401,710
239,950
0
73,600
5,000
82,600
560
Costo total
611,150
613,450
613,450
613,450
613,450
613,450
613,450
613,450
613,450
613,450
Flujo de efectivo
CONCEPTO
Saldo inicial
Aportaciones
Ingresos
Egresos
Inversiones
Pago total a crditos
AO 1
AO 2
0
964,092
0
611,150
964,092
0
AO 8
AO 9
AO 10
611,150
0
0
613,450
AO 3
1,224,599
AO 4
1,838,049
AO 5
2,451,498
AO 6
3,064,948
AO 7
4,098,603
11,262,154
18,425,704
25,589,255
0
613,450
0
613,450
0
613,450
7,777,000
613,450
7,777,000
613,450
7,777,000
613,450
7,777,000
613,450
7,777,000
613,450
Inversiones
CONCEPTO
Inversin fija
Terreno
Construcciones
Instalaciones
Maquinaria
Equipos
Importe
Socios
Crdito avo
964,092
600,000
80,325
245,760
0
38,007
600,000
600,000
Inversin semifija
0
0
0
0
0
Inversin diferida
Gtos. de preinversin
Gtos. de instalacin
Gtos. de organizacin
Pbas. y arranque
Capital de trabajo*
Costos fijos
Gtos. de admn.
TOTAL
Crdito Refac.
Prodefor
Otros
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
364,092
0
80,325
245,760
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
964,092
600,000
364,092
0
0
38,007
A0
SALDO AL
INICIO
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
0
6
12%
AMORTIZACIN
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
INTERS
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
PAGO
ANUAL
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
SALDO AL
FINAL
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
AO 1
Crdito de avo
Pago a principal
Intereses*
Crdito refaccionario
Saldo final
Pago a principal
Intereses**
Pago total a crditos
*Calculado a
**Calculado a
11%
12%
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Depreciaciones y amortizaciones
CONCEPTO
Tasa recup.
Depreciaciones
Construcciones
Instalaciones
Maquinaria
Equipos
Amortizaciones
Gtos. de preinversin
Gtos. de instalacin
Gtos. de organizacin
Pbas. y arranque
TOTAL
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
5%
5%
20%
20%
4,016
12,288
0
7,601
4,016
12,288
0
7,601
4,016
12,288
0
7,601
4,016
12,288
0
7,601
4,016
12,288
0
7,601
4,016
12,288
4,016
12,288
4,016
12,288
4,016
12,288
4,016
12,288
10%
10%
10%
10%
0
0
0
0
23,906
0
0
0
0
23,906
0
0
0
0
23,906
0
0
0
0
23,906
0
0
0
0
23,906
0
0
0
0
16,304
0
0
0
0
16,304
0
0
0
0
16,304
0
0
0
0
16,304
0
0
0
0
16,304
Estado de resultados
CONCEPTO
AO 1
Ingresos
Costos fijos
Utilidad bruta
Costos variables
Utilidad antes gtos. finan.
Intereses*
Utilidad de operacin
Reparto utilidades a trab.
Impuestos del ejercicio
Depreciaciones y amort.
UTILIDAD NETA
Punto de equilibrio
0
Costos fijos
120,600
Costos variables0
Ingresos
0
Punto de equilibrio
Porcentaje de ventas
AO 2
AO 3
AO 4
AO 5
0
209,440
209,440
401,710
611,150
0
611,150
61,115
152,787
23,906
421,153
0
211,740
211,740
401,710
613,450
0
613,450
61,345
153,362
23,906
422,648
0
211,740
211,740
401,710
613,450
0
613,450
61,345
153,362
23,906
422,648
0
211,740
211,740
401,710
613,450
0
613,450
61,345
153,362
23,906
422,648
0
211,740
211,740
401,710
613,450
0
613,450
61,345
153,362
23,906
422,648
209,440
401,710
0
0
0.0
211,740
401,710
0
0
0.0
211,740
401,710
0
0
0.0
211,740
401,710
0
0
0.0
211,740
401,710
0
0
0.0
AO 6
7,777,000
211,740
7,565,261
401,710
7,163,551
0
7,163,551
716,355
1,790,888
16,304
4,640,004
211,740
401,710
7,777,000
223,272
2.9
AO 7
7,777,000
211,740
7,565,261
401,710
7,163,551
0
7,163,551
716,355
1,790,888
16,304
4,640,004
211,740
401,710
7,777,000
223,272
2.9
AO 8
7,777,000
211,740
7,565,261
401,710
7,163,551
0
7,163,551
716,355
1,790,888
16,304
4,640,004
211,740
401,710
7,777,000
223,272
2.9
AO 9
7,777,000
211,740
7,565,261
401,710
7,163,551
0
7,163,551
716,355
1,790,888
16,304
4,640,004
211,740
401,710
7,777,000
223,272
2.9
AO 10
7,777,000
211,740
7,565,261
401,710
7,163,551
0
7,163,551
716,355
1,790,888
16,304
4,640,004
10
211,740
401,710
7,777,000
223,272
2.9
Ingresos venta
Costos totales
Costos fijos
Costos var.
Depr. y amor.
Intereses
Util.ant.imp.
Impuestos
Rep.ut.trab.
Dep.+amor.+int.
Incr.act.fijo
Incr.cap.trab.
Rec.act.no dep. y cap. Trab.
Inversiones
964,092
Fl.neto proy.
964,092
Fl. financ.
964,092
Capital
Intereses
Fl. ne. empres.
964,092
0
635,055
209,440
401,710
23,906
0
635,055
152,787
61,115
23,906
0
0
0
0
637,355
211,740
401,710
23,906
0
637,355
153,362
61,345
23,906
0
2,300
0
0
637,355
211,740
401,710
23,906
0
637,355
153,362
61,345
23,906
0
0
0
0
637,355
211,740
401,710
23,906
0
637,355
153,362
61,345
23,906
0
0
0
0
637,355
211,740
401,710
23,906
0
637,355
153,362
61,345
23,906
0
0
0
7,777,000
629,754
211,740
401,710
16,304
0
7,147,246
1,790,888
716,355
16,304
0
0
0
7,777,000
629,754
211,740
401,710
16,304
0
7,147,246
1,790,888
716,355
16,304
0
0
0
7,777,000
629,754
211,740
401,710
16,304
0
7,147,246
1,790,888
716,355
16,304
0
0
0
7,777,000
629,754
211,740
401,710
16,304
0
7,147,246
1,790,888
716,355
16,304
0
0
0
7,777,000
629,754
211,740
401,710
16,304
0
7,147,246
1,790,888
716,355
16,304
0
0
1,376,601
397,247
0
0
0
397,247
401,042
0
0
0
401,042
398,742
0
0
0
398,742
398,742
0
0
0
398,742
398,742
0
0
0
398,742
4,656,308
0
0
0
4,656,308
4,656,308
0
0
0
4,656,308
4,656,308
0
0
0
4,656,308
4,656,308
0
0
0
4,656,308
6,032,909
0
0
0
6,032,909
FLUJO
NETO
0
1
2
3
4
5
6
7
8
9
10
VALOR AC. N. 1
964,092
397,247
401,042
398,742
398,742
398,742
4,656,308
4,656,308
4,656,308
4,656,308
6,032,909
TASA
FLUJO NETO
DESCUENTO
ACTUALIZ.
4.19%
964,092
1.0000000
381,286
0.9598214
369,463
0.9212572
352,585
0.8842424
338,418
0.8487148
324,821
0.8146146
3,640,695
0.7818846
3,494,417
0.7504696
3,354,017
0.7203168
3,219,257
0.6913755
4,003,420
0.6635970
14,981,141
TASA
FLUJO NETO
DESC.
ACTUALIZ.
14.19%
964,092
1.0000000
347,895
0.8757637
307,584
0.7669621
267,826
0.6716776
234,552
0.5882309
205,413
0.5151513
2,100,697
0.4511509
1,839,714
0.3951016
1,611,155
0.3460156
1,410,991
0.3030279
1,601,019
0.2653809
VALOR AC. N. 2
21.32%
6,236,215
10
RELACIN BENEFICIO-COSTO
AOS
0
1
2
3
4
5
6
7
8
9
10
RIPA*
964,092
96,409
96,409
96,409
96,409
96,409
96,409
96,409
96,409
96,409
96,409
FAC. ACT.
BEN/ COST =
16.24
0.90090
0.81162
0.73119
0.65873
0.59345
0.53464
0.48166
0.43393
0.39092
0.35218
86,855
78,248
70,494
63,508
57,214
51,544
46,436
41,835
37,689
33,954
567,776
FNE
-397,247
-401,042
-398,742
-398,742
-398,742
4,656,308
4,656,308
4,656,308
4,656,308
6,032,909
B/C
-4.12
-4.16
-4.14
-4.14
-4.14
48.30
48.30
48.30
48.30
62.58
61,600
7,134
20,000
11,808
100,542
25,952
700
26,652