Académique Documents
Professionnel Documents
Culture Documents
GRANADA META
CANTIDAD
4
1
1
1
1
COSTO UNITARIO
255,000
1,250,000
350,000
380,000
150,000
COSTO UNITARIO
Total
Escritorio auxiliar
Archivador
Extintor
Sillas
Total
1
1
4
2
250,000
500,000
100,000
55,000
REMUNERACIN
MENSUAL
750,000
750,000
800,000
800,000
_
_
REMUNERACIN
ANUAL
9,000,000
9,000,000
9,600,000
9,600,000
37,200,000
37,200,000
UNIDAD DE
MEDIDA
CANTIDAD
A.
MATERIALES DIRECTOS
MATERIALES INDIRECTOS
Papel
tinta impresora
Subtotal Materiales Indirectos
rollos
toner
200
12
TOTAL
ACTIVO
reflectores
computador
sofware
caja registradora
impresora
TOTAL ACTIVOS DE PRODUCCION
ACTIVO
MEDIDA
Kw_ hora
Cargo fijo
Cargo fijo
Mts3
Bimensual
VIDA UTIL
5
5
5
5
5
VIDA UTIL
CANTIDAD
4,200
12
12
120
6
Activos de Administracin
Total activos de administracin
10
1,660,000
1,660,000
REMUNERACIN
MENSUAL
900,000
400,000
1,300,000
REMUNERACIN
ANUAL
10,800,000
4,800,000
15,600,000
UNIDAD DE
MEDIDA
ao
CANTIDAD
1
TOTAL
ACTIVO INTANGIBLE
Gastos preoperativos
3,380,002
AMORTIZAR
PLAZO (en aos) COSTO DEL
AMORTIZACIN ACTIVO
ACTIVO INTANGIBLE
165,953,500
TOTAL A AMORTIZAR
TOTAL AMORTIZACION ANUAL
169,333,502
UNIDAD DE
MEDIDA
CANTIDAD
Publicidad
Transporte
MES
MES
12
12
TOTAL
COSTO
VARIABLE
COSTO FIJO
Costo de Produccin
Mano de Obra directa
Mano de obra indirecta
Materiales directos
Materiales indirectos
Depreciacin
Servicios
Mantenimiento
$ 57,241,500
$0
$ 1,300,000
$ 629,999
$ 629,999
Subtotal
$ 2,886,000
$
$ 61,427,500
Gastos de Administracin
Sueldos y prestaciones
Otros gastos
Pre operativos
Depreciacin
$ 21,418,500
$ 200,000
$ 33,866,700
$ 173,646
$ 55,658,846
Subtotal
Gastos de Ventas
Publicidad, promocin, transportes
Sueldos y prestaciones
Depreciacin
$ 4,800,000
$ 4,800,000
Subtotal
TOTAL
COSTOS TOTALES
precio de venta
unidades a producir
Costo fijo
Costo variable total
Costo variable unitario
Qo (pto equilibrio)
N0 17
$ 61,088,845
$
$
$ 61,427,500
$ 122,516,345
2,000 Lo da el ejercicio
60,000 en el ao
61,088,845
61,427,500
1,023.79
62,578
UNIDADES
COSTO FIJO
0
10000
20000
30000
40000
50000
$
$
$
$
$
$
61,088,845
61,088,845
61,088,845
61,088,845
61,088,845
61,088,845
COSTO VARIABLE
$
$
$
$
$
0
10,237,917
20,475,833
30,713,750
40,951,667
51,189,583
40%
4,000
1,600
2,400
35%
3,000
1,300
1,700
Aplicando la formula
Qo = Costos Fijos /Margen de Contribucin
Qo= 1.600.600/2055=
$ 77,859 Este valor se relaciona con los porcent
Linea A
Linea B
Linea C
TOTAL
$ 77,859
$ 77,859
$ 77,859
0.4
0.35
0.25
A
124,574,676
49,829,871
74,744,806
B
81,752,131
35,425,924
46,326,208
31,144
124,574,676
1,600
41%
27,251
81,752,131
1,300
27%
$ 340,426,809
Ingresos
Costos variables
Contribucin Marginal en Pesos
124,574,676
49,829,871
74,744,806
81,752,131
35,425,924
46,326,208
Contribucin Marginal en %
Total en Ingresos
Total de costos variables
Total de margen de contribucin
Total de Porcentaje
60%
57%
41%
139,662,280
Hasta aqu ejemplo de punto de equilibrio en varios lneas
No 23
CONCEPTOS
Activos fijos y tangibles
Maquinaria y Equipo
Mobiliario y decoracin
Muebles y Equipo de Oficina
SUBTOTAL
ACTIVOS DIFERIDOS
27%
91,653,372
$ 3,150,000
$ 1,660,000
$ 4,810,000
SUBTOTAL
TOTAL INVERSION FIJA
$ 165,953,500
$ 3,380,002
$ 169,333,502
$ 174,143,502
No 24 Costos Operacionales
CONCEPTO
AO
1
Gastos de produccin
Gastos Administrativos
Gastos de venta
Total Costos
Operacionales
$ 62,057,499
$ 55,658,846
$ 4,800,000
$ 122,516,345
$ 7,320,500
$ 6,876,938
Diferencia
$ 443,562
AOS
0
CAPITAL DE TRABAJO
$ 7,320,500
$ 443,562
TOTAL INVERSION
$ 7,320,500
$ 443,562
AOS
0
CAPITAL DE TRABAJO
$ 7,320,500
$ 443,562
$ 7,320,500
$ 443,562
DETALLE
$ 7,320,500
$
$
$
$
$
$ 472,172
472,172 Diferencia
502,627
535,047
569,557
CAPITAL DE TRABAJO
$ 7,320,500
$ 472,172
$0
$ 7,320,500
$ 472,172
5,010,422
5,194,578
10,205,000
5,628,852
5,194,578
10,823,430
Pasivos
Corrientes cuentas por pagar
0.0
0.0
0
Capital de Trabajo
10,205,000
10,823,430
10,205,000
618,430
$ 7,320,500
0
-174,143,502
-7,320,500
1
-618,430
TOTAL DE INVERSIONES
-21,123,832
-618,430
0
57,241,500
629,999
0
57,241,500
629,999
57,871,499
57,871,499
1,300,000
_
1,383,850
_
$ 2,886,000
$ 3,072,147
4,186,000
4,455,997
62,057,499
62,327,496
1
21,418,500
200,000
_
173,646
33,866,700
2
21,418,500
200,000
_
173,646
33,866,700
55,658,846
55,658,846
1
4,200,000
600,000
4,800,000
2
4,200,000
600,000
4,800,000
1
62,057,499
55,658,846
4,800,000
122,516,345
2
62,327,496
55,658,846
4,800,000
122,786,342
0
-174,143,502
Capital de trabajo
Valor Residual
Flujo Neto de Inversin
-7,320,500
-443,562
-181,464,002
-443,562
FUENTES
Pr
Pr
Pr
Activos Diferidos
Gastos preoperacionales
Obras fsicas instalacin
Capital de trabajo
-3,150,000
_
-1,660,000
-4,810,000
Pr
Pr
Cr y Pr
-3,380,002
-165,953,500
-7,320,500
TOTAL INVERSIONES
-181,464,002
PERIODO
PAGO ANUAL
INTERESES
SOBRE SALDOS
0,2387
DATOS
I=
P=
N=
A=
23.87% EA
-9,908,430
5 AOS
3,599,372
TABLA DE AMORTIZA
CUOTA
SALDO INICIAL
1
2
3
4
9,908,430
8,674,200
7,145,360
5,251,585
2,905,766
2,221,834
2,070,532/(1+0,0645)^2
1,827,219
1,705,597/(1+0,0645)^3
1,413,967
1,253,597/(1+0,0645)^4
976,248
696,606/(1+0,0645)^5
507,440
1,159,446
P= 1,528,841/(1+0,0645)^2
1,349,183
P=1,893,775/(1+0,0645)^3
1,569,970
P=2,345,819/(1+0,0645)^4
1,826,888
P=2,905,766/(1+0,0645)^5
2,125,848
Intereses
2,221,834
1,827,219
Capital
Es el valor en ventas que
1,159,446
1,349,183
1
135,000,000
122,516,345
2
143,707,500
128,525,181
Utilidad operacional
Menos impuestos
12,483,655
4,119,606
15,182,319
5,010,165
Utilidad Neta
Ms depreciacin
Ms Amortizacin de Diferidos
8,364,049
803,645
33,866,700
10,172,154
803,645
33,866,700
43,034,394
44,842,499
0
-181,464,002
1
-618,340
43,034,394
-21,123,832
42,416,054
0
-174,143,502
_
-7,320,500
-618,340
-181,464,002
-618,340
Valor residual
Flujo Neto de Inversin
1
135,000,000
122,516,345
2
143,707,500
128,525,181
Utilidad operacional
Menos Gastos Financieros
12,483,655
2,221,834
15,182,319
1,827,219
Utilidad Gravable
Menos impuestos
10,261,821
3,386,401
13,355,100
4,407,183
Utilidad Neta
Ms depreciacin
Ms Amortizacin de Diferidos
6,875,420
803,645
33,866,700
8,947,917
803,645
33,866,700
41,545,765
10,616,409
0
-181,464,002
1
-618,340
41,545,765
-21,123,832
40,927,425
-174,143,502
_
-7,320,500
-618,340
Valor residual
Crdito
9,908,430
Amortizacin Crdito
Flujo Neto de inversin
-1,159,446
-171,555,572
-1,777,786
1
135,000,000
122,516,345
2
143,707,500
128,525,181
Utilidad operacional
Menos gastos financieros
12,483,655
2,221,834
15,182,319
1,827,219
Utilidad Gravable
Menos impuestos
10,261,821
3,386,401
13,355,100
4,407,183
Utilidad Neta
Ms Depreciacin
Ms Amortizacin de Diferidos
6,875,420
803,645
33,866,700
8,947,917
803,645
33,866,700
41,545,765
43,618,263
0
-171,555,572
1
-1,777,786
41,545,765
-171,555,572
39,767,980
IMPLEMENTACION
0
-4,810,000
-3,380,002
-165,953,500
-7,320,500
-618,340
Inversin Total
-181,464,002
-618,340
9,908,430
Inversin Neta
Amortizacin crditos
Valor Residual
Capital de trabajo
Activos fijos
-171,555,572
-618,340
-1,159,446
-171,555,572
-1,777,786
135,000,000
135,000,000
62,057,499
55,658,846
4,800,000
122,516,345
12,483,655
2,221,834
10,261,821
-3,386,401
6,875,420
803,645
33,866,700
41,545,765
-171,555,572
39,767,980
COSTO TOTAL
148,000,000
2,300,000
1,500,000
1,000,000
200,000
1,137,500
7,050,000
600,000
540,000
176,000
450,000
3,000,000
165,953,500
UIPO DE PRODUCCIN
COSTO TOTAL
1,020,000
1,250,000
350,000
380,000
150,000
3,150,000
COSTO TOTAL
UIPOS DE ADMINISTRACIN
COSTO TOTAL
VIDA UTIL (aos)
400,000
10
250,000
500,000
400,000
110,000
1,660,000
10
10
10
10
LES
COSTO
471,430
658,572
1,000,000
500,000
400,000
200,000
150,000
3,380,002
OBRA
PRESTACIONES
SOCIALES
4,848,750
4,848,750
5,172,000
5,172,000
20,041,500
20,041,500
PRIMER AO
13,848,750
13,848,750
14,772,000
14,772,000
57,241,500
57,241,500
ao de operaciones)
COSTO UNITARIO
TOTAL AO
5000
25,000
1,000,000
300,000
1,300,000
1,300,000
rimer ao)
COSTO UNITARIO
500
10,500
10,000
3,000
30,000
TOTAL AO
2,100,000
126,000
120,000
360,000
180,000
2,886,000
5
204,000
250,000
70,000
76,000
30,000
630,000
166,000
173,646
166,000
166,000
166,000
166,000
166,000
166,000
166,000
166,000
L ADMINISTRATIVO
PRESTACIONES
SOCIALES
AOS
5,818,500
0
5,818,500
16,618,500
4,800,000
21,418,500
ISTRATIVOS
COSTO UNITARIO
200,000
TOTAL AO 1
200,000
200,000
676,000
676,000
676,000
676,000
676,000
676,000
676,000
676,000
676,000
676,000
33,190,700
33,190,700
33,190,700
33,190,700
33,190,700
33,190,700
33,190,700
33,190,700
33,190,700
33,190,700
33,866,700
33,866,700
33,866,700
o de operaciones).
COSTO UNITARIO
33,866,700 33,866,700
AO 1
quilibrio.
$ 350,000
$ 50,000
$ 4,200,000
$ 600,000
$ 4,800,000
$ 120,000,000
$ 100,000,000
$ 80,000,000
$ 60,000,000
$ 40,000,000
$ 20,000,000
$0
0
10000
20000
30000
40000
50000
unidades
0
60000
COSTO TOTAL
$ 61,088,845
$ 71,326,762
$ 81,564,679
$ 91,802,595
$ 102,040,512
$ 112,278,429
INGRESO TOTAL
$0
$ 20,000,000
$ 40,000,000
$ 60,000,000
$ 80,000,000
$ 100,000,000
C
25%
5,000
3,000
2,000
erado
to de equilibrio
C
97,323,966
58,394,380
38,929,586
303,650,774
143,650,174
160,000,600
$ 160,000,600
$0
10000
20000
30000
40000
50000
TOTALES
19,465
97,323,966
3,000
32%
77,859
303,650,774
5,900
100%
47%
equilibrio en pesos.
C
TOTALES
97,323,966
58,394,380
38,929,586
303,650,774
40%
303,650,774
143,650,174
160,000,600
47%
unto de equilibrio.
C
32%
109,111,157
TOTALES
100%
340,426,809
gastos de produccin
gastos adminiatrativ
materias primas
Mano de obra directa
Ctos indirectos de fabricacin
Total
0
57,241,500
4,815,999
62,057,499
o trminos constantes
AOS
2
$ 443,562
$ 443,562
$
$ 443,562
$ 443,562
$ 443,562
$ 443,562
Sueldos y prestaciones
Servicios varios
Depreciacin
Amort diferidos
Total
$ 443,562
$ 443,562
$ 443,562
$ 443,562
$ 443,562
$ 443,562
$
$
$
$
$ 535,047
$ 569,557
$ 502,627
$0
$ 535,047
$0 $
$ 569,557
-
$ 502,627
$ 535,047
$ 569,557
CONTABLE
Datos obtenido de
balance general
AOS
2
6,247,192
5,627,459
11,874,651
6,865,532
6,086,569
12,952,101
7,483,872
6,571,908
14,055,780
0.0
0.0
0.0
11,874,651
12,952,101
14,055,780
1,051,221
1,077,450
1,103,679
-618,430
-618,430
-618,430
-618,430
-618,430
-618,430
AOS
5
0
830,000
_
_
830,000
9,794,220
10,624,220
10,624,220
0
57,241,500
629,999
0
57,241,500
629,999
0
57,241,500
629,999
57,871,499
57,871,499
57,871,499
57,871,499
1,383,850
_
1,383,850
_
1,383,850
_
1,383,850
_
$ 3,072,147
$ 3,072,147
$ 3,072,147
$ 3,072,147
4,455,997
4,455,997
4,455,997
4,455,997
62,327,496
62,327,496
62,327,496
62,327,496
5
21,418,500
200,000
_
173,646
33,866,700
55,658,846
55,658,846
55,658,846
4
4,200,000
600,000
4,800,000
5
4,200,000
600,000
4,800,000
5
62,327,496
55,658,846
4,800,000
122,786,342
E GASTOS DE VENTAS
TOTAL AO
3
4,200,000
600,000
4,800,000
29,756,162
-443,562
-443,562
-443,562
-443,562
-443,562
-443,562
-9,094,750
10,624,220
1,529,470
-618,430
-618,430
-618,430
-618,430
-618,340
-618,340
-618,340
-618,340
ABONO CAPITAL
VALOR CUOTA
SALDO FINAL
2,365,142
2,070,532
1,705,597
1,253,553
1,234,230
1,528,841
1,893,775
2,345,819
3,599,372
3,599,372
3,599,372
3,599,372
8,674,200
7,145,360
5,251,585
2,905,766
693,606
2,905,766
3,599,372
1,413,967
976,248
507,440
1,569,970
1,826,888
2,125,848
5
143,707,500
128,525,181
15,182,319
5,010,165
15,182,319
5,010,165
15,182,319
5,010,165
10,172,154
803,645
33,866,700
10,172,154
803,645
33,866,700
10,172,154
803,645
33,866,700
44,842,499
44,842,499
44,842,499
44,224,159
44,224,159
44,224,159
-618,340
-618,340
_
-618,340
-9,793,860
-618,340
-618,340
-618,340
-9,793,860
5
143,707,500
128,525,181
15,182,319
1,413,967
15,182,319
976,248
15,182,319
507,440
13,768,352
4,543,556
14,206,071
4,688,003
14,674,879
4,842,710
9,224,796
803,645
33,866,700
9,518,068
803,645
33,866,700
9,832,169
803,645
33,866,700
10,893,287
11,170,165
11,447,043
5
12,678,358
10,616,409
10,893,287
11,170,165
11,447,043
9,998,069
10,274,947
10,551,825
24,125,401
-618,340
-618,340
-618,340
9,793,860
Trminos constantes)
AOS
10,624,220
-1,349,183
-1,569,970
-1,826,888
-2,125,848
-1,967,523
-2,188,310
-2,445,228
18,292,232
3
143,707,500
128,525,181
4
143,707,500
128,525,181
5
143,707,500
128,525,181
15,182,319
1,569,970
15,182,319
976,248
15,182,319
507,440
13,612,349
4,492,075
14,206,071
4,688,003
14,674,879
4,842,710
9,120,274
803,645
33,866,700
9,518,068
803,645
33,866,700
9,832,169
803,645
33,866,700
43,790,619
44,188,413
44,502,514
3
-2,188,310
43,790,619
4
-2,445,228
44,188,413
(Trminos constantes)
AOS
minos constantes)
AOS
2
-1,967,523
43,618,263
5
18,292,232
44,502,514
41,650,740
41,602,309
41,743,185
62,794,746
OPERACIN (AOS)
2
3
-618,340
-618,340
-618,340
-618,340
-618,340
-618,340
-618,340
-1,349,183
-618,340
-1,569,970
-618,340
-1,826,888
0
-2,125,848
_
9,793,860
10,624,220
-1,967,523
-2,188,310
-2,445,228
18,292,232
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
143,707,500
62,327,496
55,658,846
4,800,000
122,786,342
15,182,319
1,827,219
13,355,100
-4,407,183
8,947,917
803,645
33,866,700
43,618,263
62,327,496
55,658,846
4,800,000
122,786,342
15,182,319
1,413,967
13,768,352
-4,543,556
9,224,796
803,645
33,866,700
43,895,141
62,327,496
55,658,846
4,800,000
122,786,342
15,182,319
976,248
14,206,071
-4,688,003
9,518,068
803,645
33,866,700
44,188,413
62,327,496
55,658,846
4,800,000
122,786,342
15,182,319
507,440
14,674,879
-4,842,710
9,832,169
803,645
33,866,700
11,500,661
41,650,740
41,706,831
41,743,185
29,792,893
VALOR RESIDUAL
0
0
0
0
0
0
VALOR RESIDUAL
ucto, ej.
ucin, gastos
830,000
868,230
guales
ble.
los
os a la
res de
50000
COSTO TOTAL
INGRESO TOTAL
60000
COSTO TOTAL
$ 61,088,845
INGRESO TOTAL
$0
$ 71,326,762
$ 81,564,679
$ 91,802,595
$ 102,040,512
$ 112,278,429
$ 20,000,000
$ 40,000,000
$ 60,000,000
$ 80,000,000
$ 100,000,000
tos adminiatrativos
ldos y prestaciones
vicios varios
ort diferidos
21,418,500
200,000
173,646
33,866,700
55,658,846
umentan segn el
flacin, para este
1590000
5639300
1736460
1953072
10918832