INVERISON DEL PROYECTO

ACTIVOS FIJOS

VALOR

Terreno
Construccion
Maquinaria
Vehiculo
Equipo de oficina
Subtotal
ACTIVOS DIFERIDOS
Estudio de mercado
Gastos de constitucion
Tramites legales
Subtotal
CAPITAL DE OPERACIN O CIRCULANTES(1 MES)
Materia prima directa
Mano de obra directa
Servicios de operacin
Sueldos administrativos
Publicidad y propaganda
Suministros de oficina
Mantenimiento
Subtotal
TOTAL

1,000,000.00
750,000.00
1,500,000.00
150,000.00
150,000.00
3,550,000.00
5,000.00
3,000.00
8,000.00
16,000.00
200,000.00
60,000.00
10,000.00
20,000.00
3,000.00
1,200.00
6,000.00
300,200.00
3,866,200.00

http://www.monografias.com/trabajos82/estudio-fina

FINANCIAMIENTO DE LA INVERSION
FINANCIAMIENTO
VALOR
PORCENTAJE
CREDITO
1,000,000.00
25.80%
APORTE PROPIO
2,866,200.00
74.20%
TOTAL
3,866,200.00
100%

CAPITAL
INTERES
TIEMPO
AO
0
1
2
3
4
5
TOTAL

AMORTIZACION DEL PRESTAMO

1,000,000.00
12 % ANUAL
5 AOS
CAPITAL
INTERES
DIVIDENDO
CAPITAL REDUCIDO
0
0
0
1,000,000.00
200,000.00
120000
320,000.00
800,000.00
200,000.00
96000
296,000.00
600,000.00
200,000.00
72000
272,000.00
400,000.00
200,000.00
48000
248,000.00
200,000.00
200,000.00
24000
224,000.00
0.00
1,000,000.00
360000
1,360,000.00

m/trabajos82/estudio-financiero-productora-orquideas/estudio-financiero-productora-orquideas2.shtml

PERIODOS
COSTOS PRIMOS
MATERIA PRIMA DIRECTA
MANO DE OBRA DIRECTA
GASTOS DE PRODUCCION
DEPRECIACION CONSTRUCCION
DEPRECIACION MAQUINARIA
DEPRECIACION VEHICULO
MANTENIMIENTO
AMORTIZACION DE A. DIFERIDOS
SERVICIOS DE OPERACIN
Total costo de produccion
GASTOS DE ADMINISTRACION
SUELDOS ADMINISTRATIVOS
DEPRECIACION EQUIPO OFICINA
SUMINISTRO DE OFICINA
Total de gastos de administracion
GASTOS DE VENTAS
PUBLICIDAD Y PROPAGANDA
Total gastos de ventas
GASTOS FINANCIEROS
INTERES POR PRESTAMO
Total gastos financieros
COSTOS TOTAL
TOTALES

C. FIJO

PRESUPESTOS DE OPERACIN O COSTOS TOTALES

AO 1
AO 2
C. VARIABLE C. FIJO
C. VARIABLE
2,400,000.00
2,520,000.00
720,000.00
760,000.00

37,500.00
150,000.00
30,000.00
72,000.00
3,200.00

37500
150000
30000
75,000.00
3,200.00

120,000.00
292,700.00 3,240,000.00

123,000.00
295,700.00 3,403,000.00

240,000.00
15,000.00
14,400.00
269,400.00

241,000.00
15,000.00
14,800.00
270,800.00

36,000.00
36,000.00

36,500.00
36,500.00

120,000.00
120,000.00
598,100.00 3,360,000.00
3,958,100.00

96,000.00
96,000.00
603,000.00 3,499,000.00
4,102,000.00

OPERACIN O COSTOS TOTALES

AO 3
C. FIJO
C. VARIABLE C. FIJO
2,640,000.00
800,000.00
37500
150000
30000
78,000.00
3,200.00

AO 4
C. VARIABLE C. FIJO
2,760,000.00
840,000.00

37500
150000
30000
81,000.00
3,200.00

AO 5
C. VARIABLE
2,880,000.00
880,000.00

37500
150000
30000
84,000.00
3,200.00

126,000.00
298,700.00 3,566,000.00

129,000.00
301,700.00 3,729,000.00

132,000.00
304,700.00 3,892,000.00

242,000.00
15,000.00
15,200.00
272,200.00

243,000.00
15,000.00
15,600.00
273,600.00

244,000.00
15,000.00
16,000.00
275,000.00

37,000.00
37,000.00

37,500.00
37,500.00

38,000.00
38,000.00

72,000.00
72,000.00
607,900.00 3,638,000.00
4,245,900.00

48,000.00
48,000.00
612,800.00 3,777,000.00
4,389,800.00

24,000.00
24,000.00
617,700.00 3,916,000.00
4,533,700.00

3,532,700.00
3,698,700.00
3,864,700.00
4,030,700.00
4,196,700.00

DENOMINACION
INGRESOS
Ventas
Credito
Capital propio
TOTAL INGRESOS
EGRESOS
Activo fijo
Activo diferido
Activo circulante
Capital prestamo
Presupuesto de operacin
(-)Amortizacion de A. Diferidos
TOTAL
(+) 16 % de impuestos
TOTAL EGRESOS
FLUJO DE CAJA

AO 0

FLUJO DE CAJA
AO 1
AO 2

AO 3

5,145,556.00 5,332,618.20 5,519,685.60

1,000,000.00
2,866,200.00
3,866,200.00 5,145,556.00 5,332,618.20 5,519,685.60
3,550,000.00
16,000.00
300,200.00
200,000.00 200,000.00 200,000.00
3,958,100.00 4,102,000.00 4,245,900.00
3,200.00
3,200.00
3,200.00
3,866,200.00 4,154,900.00 4,298,800.00 4,442,700.00
189,992.96 196,898.91 203,805.696
4,344,892.96 4,495,698.91 4,646,505.70
0.00 800,663.04 836,919.29 873,179.90

AO 4

AO 5

5,706,714.00 5,893,804.80

5,706,714.00 5,893,804.80

200,000.00
4,389,800.00
3,200.00
4,586,600.00
210,706.24
4,797,306.24
909,407.76
3,420,169.99

200,000.00
4,533,700.00
3,200.00
4,730,500.00
217,616.768
4,948,116.77
945,688.03

CUENTA
ACTIVO
efectivo generado
Fijo
Terreno
Construccion
Maquinaria
Vehiculo
Equipo de oficina

AO 0

BALANCE GENERAL
AO 1
800663.04

1,000,000.00
750,000.00
1,500,000.00
150,000.00
150,000.00

37,500.00
150,000.00
30,000.00
15,000.00

Total activo fijo

DIFERIDO
Estudio de mercado
Gastos de constitucion
Tramites legales
Aortizacion diferidos
Total activo diferido
CIRCULANTE
Materia prima directa
Mano de obra directa
Servicios de operacin
Sueldos administrativos
Publicidad y propaganda
Suministros de oficina
Mantenimiento

3,550,000.00

232,500.00

Total activo circulante

TOTAL ACTIVO
PASIVO
CIRCULANTE
Prestamo por pagar
Intereses por pagar
Impuestos por pagar
DIFERIDO

300,200.00 3,602,400.00
3,866,200.00 4,638,763.04

1,000,000.00

200,000.00
120,000.00
189,992.96

TOTAL PASIVO
CAPITAL
CAPITAL SOCIAL

1,000,000.00

509,992.96

5,000.00
3,000.00
8,000.00
16,000.00

3,200.00
3,200.00

200,000.00 2,400,000.00
60,000.00 720,000.00
10,000.00 120,000.00
20,000.00 240,000.00
3,000.00
36,000.00
1,200.00
14,400.00
6,000.00
72,000.00

2,866,200.00 2,866,200.00

UTILIDAD ANTERIOR
TOTAL CAPITAL
PASIVO + CAPITAL

0
997463.04
2,866,200.00 3,863,663.04
3,866,200.00 4,373,656.00

BALANCE GENERAL
AO 2

AO 3

AO 4

AO 5

836919.288

873179.904

909407.76

945688.032

37,500
150,000.00
30,000.00
15,000.00

37,500.00
150,000.00
30,000.00
15,000.00

37,500.00
150,000.00
30,000.00
15,000.00

37,500.00
150,000.00
30,000.00
15,000.00

232,500.00

232,500.00

232,500.00

232,500.00

3,200.00
3,200.00

3,200.00
3,200.00

3,200.00
3,200.00

3,200.00
3,200.00

2,520,000.00 2,640,000.00 2,760,000.00 2,880,000.00

760,000.00 800,000.00 840,000.00 880,000.00
123,000.00 126,000.00 129,000.00 132,000.00
241,000.00 242,000.00 243,000.00 244,000.00
36,500.00
37,000.00
37,500.00
38,000.00
14,800.00
15,200.00
15,600.00
16,000.00
75,000.00
78,000.00
81,000.00
84,000.00

3,770,300.00 3,938,200.00 4,106,100.00 4,274,000.00

4,842,919.29 5,047,079.90 5,251,207.76 5,455,388.03

200,000.00 200,000.00
96,000.00
72,000.00
196,898.91 203,805.696

200,000.00 200,000.00
48,000.00
24,000.00
210,706.24 217,616.768

492,898.91

458,706.24

475,805.70

441,616.77

2,866,200.00 2,866,200.00 2,866,200.00 2,866,200.00

1033719.288
1069979.9 1106207.76 1142488.03
3,899,919.29 3,936,179.90 3,972,407.76 4,008,688.03
4,392,818.20 4,411,985.60 4,431,114.00 4,450,304.80

BALANCE GENERAL
ACTIVO
Fijo
Terreno
Construccion
Maquinaria
Vehiculo
Equipo de oficina
Total activo fijo
DIFERIDO
Estudio de mercado
Gastos de constitucion
Tramites legales
Amortizacion diferidos
Total activo diferido
CIRCULANTE
Materia prima directa
Mano de obra directa
Servicios de operacin
Sueldos administrativos
Publicidad y propaganda
Suministros de oficina
Mantenimiento
Total activo circulante
TOTAL ACTIVO

1,000,000.00
750,000.00
1,500,000.00
150,000.00
150,000.00
3,550,000.00
5,000.00
3,000.00
8,000.00
16,000.00
200,000.00
60,000.00
10,000.00
20,000.00
3,000.00
1,200.00
6,000.00
300,200.00
3,866,200.00

BALANCE GENERAL
PASIVO
CIRCULANTE
Prestamo por pagar
Intereses por pagar
Impuestos por pagar
Total pasivo

1,000,000.00
0
0
1,000,000.00

CAPITAL
CAPITAL SOCIAL
UTILIDAD ANTERIOR
Total capital

2,866,200.00
0
2,866,200.00

PASIVO + CAPITAL

2,866,200.00

1
2
3
4
5

COSTO UNITARIO DE PRODUCCION

PRODUCCION
COSTO TOTAL
COSTO UNITARIO
4,000.00
3,958,100.00
989.53
4200
4,102,000.00
976.67
4400
4,245,900.00
964.98
4600
4,389,800.00
954.30
4800
4,533,700.00
944.52

1
2
3
4
5

TOTAL DE INGRESOS POR VENTAS

PRODUCCION
PRECIO DE VENTA
TOTAL DE VENTAS
4000
1286.389
$5,145,556.00
4200
1269.671
$5,332,618.20
4400
1254.474
$5,519,685.60
4600
1240.59
$5,706,714.00
4800
1227.876
$5,893,804.80

AOS

AOS

PR
AOS
1
2
3
4
5

DETALLE
VENTAS TOTALES
(-) COSTO DE PRODUCCION
(=) UTILIDAD BRUTA
(-) GASTOS DE OPERACIN Y FINAN
(=) UTILIDAD NETA
(-) 16 % DE IMPUESTOS
(=) UTILIDAD LIQUIDA

PRECIO DE VENTA
COSTO UNITARIO
UTILIDAD 30 %
PRECIO DE VENTA
989.53
296.859
1286.389
976.67
293.001
1269.671
964.98
289.494
1254.474
954.3
286.29
1240.59
944.52
283.356
1227.876

ESTADO DE PERDIDAS Y GANANCIAS

AOS
1
2
3
5,145,556.00
5,332,618.20
5,519,685.60
3,532,700.00
3,698,700.00
3,864,700.00
1,612,856.00
1,633,918.20
1,654,985.60
425,400.00
403,300.00
381,200.00
1,187,456.00
1,230,618.20
1,273,785.60
189992.96
196898.912
203805.696
997,463.04
1,033,719.29
1,069,979.90

http://www.youtube.com/watch?v=uW9l9se

4
5,706,714.00
4,030,700.00
1,676,014.00
359,100.00
1,316,914.00
210706.24
1,106,207.76

5
5,893,804.80
4,196,700.00
1,697,104.80
337,000.00
1,360,104.80
217616.768
1,142,488.03

be.com/watch?v=uW9l9se0-Lg