C

A
Das de produccin
B
Produccin anual
C
Produccin por dia
D
Inventario de materia prima
E Inventario de materia prima por unidad
F
Valor total de materia prima
G
Inventario productivo en proceso
Valor inventario producto en procesos
H
por unidad
I
Valor total producto en proceso
J
Inventario de producto terminado
Valor por unidad de producto terminado
K
CON gastos financieros
L
Valor total de producto terminado
M

Colchn de efectivo

N
O

Cartera - Cuentas por cobrar

Valor total de cartera
Requerimiento global de capital de
trabajo
Inversin real de capital de trabajo

Depreciacin lineal

Utilidad bruta

T
U

Impuestos
Utilidad Neta

Flujo de Fondos Neto A

Inversiones en activos fijos

Inversiones reales de capital de trabajo

Inversin en activos diferidos

Total inversiones B

A'

Variaciones adicionales C

Flujo de fondos TOTALMENTE neto

TIR

Punto de equilibrio
Punto de equilibrio en pesos
X
Xpesos
Margen de seguridad unidades
Margen de seguridad en pesos
Margen de unidades
Margen de seguridad en pesos
Margen seguridad %
Margen seguridad en pesos %

CLCULO DE LA INVERSIN REA

Frmula
Dado por el taller
Dado por el taller
B/A
C* 30 Das
$1200 + 15% anual
E*D
7 das * C
($1750 * C) * 7 das
G*H
11 das*C
$1950 fijos + (cuota fija/produccin mensual)
K*J
produccionx dia *11dias/valor produccion x dia
C*45 Das
N*K
F+I+K+M+O
P periodo 1 - P periodo 2
Costo inicial maquinaria - valor de salvamento(10%) / nmero de aos (10)

Costo total produccin (K) * unidades al ao - depreciacin

Utilidad bruta*30%
Utilidad bruta - Impuestos

Utilidad neta + depreciacin - pago capital (cuota amortizacin periodos 1 a 12, 13 a 24 y 25 a

PERIODO CERO (Sumatoria compra lote + construccin + comprar equipos + comprar mold
Mismos valores de Q del periodo 0 al 4

PERIODO CERO (3'000.000 de costo empresa + 700.000 de legalizacin)

SUMATORIA W+X+Y menos el valor del prstamo ($150'000.000)

SUMATORIA periodo 0 a periodo 4 de la inversin real de capital de trabajo + valor en el cual se h

simulacin de vender la empresa en 5 aos ($350.000.000)

FLUJO DE FONDOS TO

A-B+C
17%

Margen de se
Costos fijos totales / (Precio de venta unitario-Costos Variables unitario)
Costos fijos totales /1-(CV/PV)
Costos Fijos totales + Utilidad Deseada/ Precio venta unitario -Costos Variables unitario
Costos fijos totales+ Utilidad Deseada /1- (Costo Ventas totales/Ventas toales)
X-PTO Equilibrio unidades
XPESOS-PTO Equilibrio pesos
Ventas planeadas- ventas punto de equilibrio
X$-pto equilibrio pesos
Margen de seguridad unidades/ Ventas planeadas
Margen seguridad pesos /X$

L DEL CAPITAL DE TRABAJO

PERIODOS
0

288.00
3,200.00
11.11
333
1,200.00
400,000.00
77.78

288.00
4,000.00
13.89
417
1,800.00
750,000.00
97.22

288.00
4,400.00
15.28
458
2,700.00
1,237,500.00
106.94

136,111.11

170,138.89

187,152.78

10,586,419.75 16,541,280.86
122.22
152.78
2,079.42

2,053.54

2,044.13

254,151.93

313,735.27

343,526.93

428,623.56

535,779.44

589,357.39

500.00
1,039,712.46

625.00
1,283,462.46

687.50
1,405,337.46

12,456,835.19 19,112,576.31
0.00

20,014,949.85
168.06

23,249,188.82

6,655,741.12

4,136,612.51

618,750.00

1,800,000.00

1,800,000.00

1,800,000.00

4,854,159.73

6,414,159.73

7,194,159.73

1,456,247.92
3,397,911.81

1,924,247.92
4,489,911.81

2,158,247.92
5,035,911.81

1,469,841.66

2,463,887.67

2,159,420.61

310,300,000.00

0.00

0.00

0.00

0.00

6,655,458.36

4,136,509.69

618,750.00

3,700,000.00

0.00

0.00

0.00

-176,338,843.05

1,469,841.66

2,463,887.67

2,159,420.61

Periodo 0

Perdido 1
1196.75345455
6817029.42329
1912.7023744
6820595.58922
1.5982426181
1.0005231261
2003.24654545
3566.1659289
0.0499450818
1.4669146E-005

176,338,843.05

ALMENTE NETO

uridad
Periodo 2
Periodo 3
1084.56727273
833.7493333333
9270595.79156 10702628.8886912
68649.1100014 43648.2035383424
427689999.089 454130353.066434
63.2963134032
52.3517102722
46.1340359029
42.4316640135
2915.43272727
3566.2506666667
418419403.297 443427724.177743
1.5824078351
1.1898115971
1.0786793E-005 9.34349878334E-006

Tasa interes
4

288.00
4,400.00
15.28
458
4,050.00
1,856,250.00
106.94

288.00
4,400.00
15.28
458
6,075.00
2,784,375.00
106.94

Periodo
0
1
2
3
4
5

187,152.78

187,152.78

20,014,949.85
168.06

20,014,949.85
168.06

7
8

2,044.13

2,044.13

343,526.93

343,526.93

10

589,357.39

589,357.39

11

687.50
1,405,337.46

687.50
1,405,337.46

12
13

23,867,938.82

24,796,063.82

14

928,125.00

-24,796,063.82

15

1,800,000.00

1,800,000.00

16

7,194,159.73

7,194,159.73

17

2,158,247.92
5,035,911.81

2,158,247.92
5,035,911.81

18
19

6,835,911.81

6,835,911.81

20
21
22

0.00

0.00

23

928,125.00

0.00

24

0.00

0.00

25
26

6,835,911.81

362,338,843.05

27

PERIODO 5

28
29
30
31

369,174,754.86

32
33
34
35
36

Periodo 4
Periodo 5
571.1928888889
386.9392592593
11016309.1711146
11215316.0169943
25670.7759679814
15389.8166768872
430827217.246405
406841477.302771
44.9423941848
39.7732106748
39.1081269193
36.2755250665
3828.8071111111
4013.0607407407
419810908.075291
395626161.285777
1.0214180497
0.9039366062
9.077450391662E-006 8.9163782677610E-006

Utilidad deseada
344329%
3443.29123646
Precio de venta p
Nmero de unida
Costos Fijos Unidad
Venta Totales
Costos Variables
Vpe
%CV
Nmero de unida
Precio de venta p

Costo Fijo Total

Costos Variables Totales

Cuota fija=

Inters= 0,12 (12%

anual)

($ 414,159.73)

0.0094887929

AMORTIZACIN
Inters

Cuota Fija

Amortizacin

119,369.02
116,571.81
113,748.06
110,897.51
108,019.92

414,159.73
414,159.73
414,159.73
414,159.73
414,159.73

294,790.71
297,587.92
300,411.67
303,262.22
306,139.81

Saldo
12,580,000.00
12,285,209.29
11,987,621.36
11,687,209.69
11,383,947.48
11,077,807.67

105,115.02

414,159.73

309,044.71

10,768,762.96

102,182.56
99,222.28

414,159.73
414,159.73

311,977.17
314,937.45

10,456,785.79
10,141,848.34

96,233.90

414,159.73

317,925.83

9,823,922.51

93,217.17

414,159.73

320,942.56

9,502,979.95

90,171.81

414,159.73

323,987.92

9,178,992.02

87,097.56
83,994.13

414,159.73
414,159.73

327,062.17
330,165.60

8,851,929.85
8,521,764.25

80,861.26

414,159.73

333,298.47

8,188,465.78

77,698.66

414,159.73

336,461.07

7,852,004.70

74,506.05

414,159.73

339,653.68

7,512,351.02

71,283.14

414,159.73

342,876.59

7,169,474.43

68,029.66
64,745.30

414,159.73
414,159.73

346,130.07
349,414.43

6,823,344.36
6,473,929.94

61,429.78

414,159.73

352,729.95

6,121,199.99

58,082.80
54,704.06

414,159.73
414,159.73

356,076.93
359,455.67

5,765,123.06
5,405,667.39

51,293.26

414,159.73

362,866.47

5,042,800.91

47,850.09

414,159.73

366,309.64

4,676,491.28

44,374.26

414,159.73

369,785.47

4,306,705.81

40,865.44

414,159.73

373,294.29

3,933,411.52

37,323.33

414,159.73

376,836.40

3,556,575.11

33,747.61
30,137.95
26,494.05
22,815.57

414,159.73
414,159.73
414,159.73
414,159.73

380,412.12
384,021.78
387,665.68
391,344.16

3,176,162.99
2,792,141.21
2,404,475.53
2,013,131.37

19,102.19

414,159.73

395,057.54

1,618,073.83

15,353.57
11,569.38
7,749.28
3,892.94

414,159.73
414,159.73
414,159.73
414,159.73

398,806.16
402,590.35
406,410.45
410,266.79

1,219,267.67
816,677.32
410,266.87
0.07

40405162864%
404051628.640091

38005286298%
380052862.982052

deseada
40384491037%
42747732535%
403844910.367272 427477325.345858
5500
3200

8250
4000

12375
4400

2056.92
134665728
1450
2056.9421479226
0.3739854545

2236.92
184484160
1606.5
257039120.016942
0.2711418182

2344.92
217843560
1780.905
286996059.180237
0.1894884848

3,200.00

4,000.00

4,400.00

5500

8250

12375

18562.5
4400
2409.72
231530104.08
1975.31985
282589835.88888
0.1298165657
4,400.00
18562.5

6582144
4640000
0.9655443143

8947680
6426000
0.9651677412

10317648
7835982
0.9640293153

10602768
8691407.34
0.9624610053

SUMATORIA POR AOS

3,728,070.15
3,826,024.14
4,676,491.20
12,230,585.50

414140.72

AO 1 (1-12)
AO 2 (13-24
AO 3 (25-36)
TOTAL

27843.75
4400
2448.6
245028949.1
2192.099795
273824992.5
0.087940741
4,400.00
27843.75

10773840
9645239.096
0.960636328

Frmula
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P

Nmero de unidades vendidas

Precio de venta por unidad
Costo de produccin o de operacin
Materia prima
Mano de obra directa
Gastos indirectos de fabricacin
Gastos de ventas
Gastos financieros
Gastos de administracin
Costos Totales de produccin
Ingresos Ventas
Intereses
Impuesto
U.B
D

Costos Fijos
Venta Totales
Costos Variables

*15% anual
D+E+F+G+H+I
*12% anual
*5% anual
*6% anual

FLUJO DE FONDOS TOTALMENTE

Periodos
0

UJO DE FONDOS TOTALMENTE NETO

1
2
3
3200
4000
4400
5500
8250
12375
3506.92
3843.42
4125.825
1200
1344
1505.28
250
262.5
275.625
300
480
588
100
100
100
1556.92
1556.92
1556.92
100
100
100
11222144
15373680
18153630
211200000
303600000
384054000
2650000 1874024.4944721 995232.23446173

2056.92
11222144
1450

2236.92
15373680
1606.5

2344.92
18153630
1780.905

4
4400
18562.5
4385.03985
1685.9136
289.40625
652.8
100
1556.92
100
19294175.34
441662100
0

2409.72
19294175.34
1975.31985

5
4400
27843.75
4640.6997945
1888.223232
303.8765625
691.68
100
1556.92
100
20419079.0958
507911415
0

2448.6
20419079.0958
2192.0997945

5.25
0.0525
1.05
0.95

($ 669,144.37)
$ 669,144.37

AMORTIZACIN
Periodo
0
1

Inters

Cuota Fija

Amortizacin

208,458.18

669,144.37

Saldo
20,000,000.00
460,686.19 19,539,313.81

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

203,656.49
198,804.75
193,902.44
188,949.04
183,944.01
178,886.81
173,776.90
168,613.73
163,396.74
158,125.38
152,799.08
147,417.26
141,979.34
136,484.75
130,932.89
125,323.16
119,654.96
113,927.68
108,140.71
102,293.42
96,385.18
90,415.36
84,383.33
78,288.41
72,129.98
65,907.35
59,619.87
53,266.85
46,847.61
40,361.47
33,807.72
27,185.67
20,494.59
13,733.77
6,902.49

669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37
669,144.37

465,487.88
470,339.62
475,241.93
480,195.33
485,200.36
490,257.56
495,367.47
500,530.64
505,747.63
511,018.99
516,345.29
521,727.11
527,165.03
532,659.62
538,211.48
543,821.21
549,489.41
555,216.69
561,003.66
566,850.95
572,759.19
578,729.01
584,761.05
590,855.96
597,014.39
603,237.02
609,524.51
615,877.52
622,296.76
628,782.90
635,336.65
641,958.70
648,649.78
655,410.60
662,241.88

19,073,825.92
18,603,486.30
18,128,244.37
17,648,049.04
17,162,848.68
16,672,591.12
16,177,223.64
15,676,693.00
15,170,945.37
14,659,926.38
14,143,581.09
13,621,853.98
13,094,688.95
12,562,029.33
12,023,817.84
11,479,996.63
10,930,507.22
10,375,290.53
9,814,286.87
9,247,435.91
8,674,676.73
8,095,947.72
7,511,186.68
6,920,330.72
6,323,316.32
5,720,079.30
5,110,554.80
4,494,677.28
3,872,380.52
3,243,597.62
2,608,260.97
1,966,302.26
1,317,652.48
662,241.88
0.00

20000000
36

13.25
0.1325
1.1325
Tasa de interez mensual

1.01042291
0.01042291

AMORTIZAC
Periodo
0
1
2
3

($ 8,506,418.91)
$ 8,506,418.91

Tasa de interez anual

13.25
0.1325

0.1325

AMORTIZACIN
Inters

Cuota Fija

Amortizacin

2,650,000.00
1,874,024.49
995,232.23

8,506,418.91
8,506,418.91
8,506,418.91

###
###
###

Saldo
20,000,000.00
14,143,581.09
7,511,186.68
0.00

1251529539