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DATOS GENERALES PORTADA ELABORAR

1. PRESUPUESTOS 2. ESTADOS FINANCIEROS

ESTUDIO DE MERCADO AO 1 AO 2 AO 3 AO 4 AO 5 Presupuesto de Ingreso

PRECIO 51,000 ESTUDIO DE Presupuesto de Costo Estado de Resultado


MERCADO
INFLACION 7.00% 7.10% 6.50% 6.80% Presupuesto de Gasto Admon Flujo de Caja
PRIMERA
N UNIDADES A VENDER 59,000 Presupuesto de Gasto Ventas Balance General
NOTA
INCREMENTO 10% 15% 20% 20% Presupuesto de Gasto Financiero
ANALSISIS
POLITICA DE INVENTARIO 10% 10% 10% 10% 10% DE COSTO Presupuesto de Inversion y KW
Presupuesto Depreciacion

COSTO VENTA UNITARIO AO 1 GASTOS ADMON AO 1 3. INDICADORES EVALUACION 4. ANALISIS FINANCIERO


MATERIALES DIRECTOS UNIT $ 21,000 SALARIO GASTOS VPN ANALISIS VERTICAL

MANO DE OBRA UNIT $ 9,000 GERENTE $ 4,200,000 TIR ANALISIS HORIZONTAL


CIF $ 210,000,000 SUBGERENTE $ 2,800,000 INDICADORES LIQUIDEZ
SEGUNDA
SECRETARIA $ 1,200,000 INDICADORES RENTABILIDAD
INVERSION NOTA
ADQUISICION MAQUINARIA AO 0 ASISTENTE $ 689,854 INDICADORES ENDEUDAMIENTO

TERRENO $ 420,000,000 TOTAL SALARIO $ 8,889,854 WACC - EVA - EBITDA

MAQUINARIAS $ 220,000,000 ARRIENDO $ 3,600,000 PUNTO DE EQUILIBRIO


VEHICULO $ 350,000,000 PAPELERIA $ 6,000,000

MUEBLES Y ENSERES $ 220,000,000 SERVICIOS PUBLICO


EQUIPOS DE COMPUTO $ 110,000,000 AGUA $ 120,000

LUZ $ 1,300,000
GASTOS DE VENTAS AO 1 TELEFONO $ 1,300,000

SALARIO $ 1,111,000 TOTAL SERV PUBLICO $ 2,720,000


COMISIONES $ 920,000 OTROS $ 5,000,000

PAPELERIA $ 1,000,000

PUBLICIDAD $ 1,200,000
TELEFONO $ 400,000 CAPITAL DE TRABAJO 60 DIAS COSTOS + GASTOS

OTROS $ 750,000

APORTE SEGURIDAD SOCIAL INFORMACION ADICIONAL

EPS 8.50% APORTE SOCIO 40%


AFP 12.00% PRESTAMO 60%

ARL 0.52% IMPUESTOS 33%


PRESTACIONES SOCIALES TEA 20%

PRIMA 8.33% RENDIMIENTO ESPERADO SOCIO 30%

VACACIONES 4.17% Aporte Seguridad Social 52%


CESANTIAS 8.33% Ventas de Contado 50%

INT CES 1.00% Ventas Credito 50%


PARAFISCALES Cuentas Por Cobrar Dias 60

SENA 2.00% Cuentas Por Pagar Dias 90


ICBF 3.00% C X C Aos 0.17 0.83

COMFE 4.00% C X P Aos 0.25 0.75


OTROS DATOS

AUX. TRANSPORTES 77,700


Calculo Cesantias, Int
AUX. TRANSPORTES Ces y Prima
No Constituyen Factor
COMISIONES Salarial
ESTUDIO DE MERCADO
PORTADA
PROYECCION DE LA DEMANDA

AOS AO 1 AO 2 AO 3 AO 4
DATOS
N UNIDADES VENDER 59,000 64,900 74,635 89,562

INCREMENTO 10% 15% 20%

ANALISIS PRECIO 51,000 54,570 58,444 62,243


DE COSTO
INFLACION 7.00% 7.10% 6.50%

VENTAS DE CONTADO 1,504,500,000 1,770,796,500 2,181,001,509 2,787,319,929

GASTOS VENTAS A CREDITO 1,504,500,000 1,770,796,500 2,181,001,509 2,787,319,929

TOTAL INGRESO 3,009,000,000 3,541,593,000 4,362,003,018 5,574,639,858

INVERSION
N UNIDADES VENDER
120,000

100,000

80,000
N UNIDADES VENDE
60,000

40,000

20,000

0
AO 1 AO 2 AO 3 AO 4 AO 5
80,000
N UNIDADES VENDE
60,000

40,000

20,000

0
AO 1 AO 2 AO 3 AO 4 AO 5
AO 5

107,474

20%

66,476

6.80%

3,572,229,221

3,572,229,221

7,144,458,441

N UNIDADES VENDER
N UNIDADES VENDER
PORTADA ANALISIS DE COSTO

DATOS PRESUPUESTO COSTOS DE PRODUCCION

AOS AO 1 AO 2

PRESUPUESTO DE VENTA 59,000 64,900

ESTUDIO DE INVENTARIO INICIAL 5,900


MERCADO INVENTARIO FINAL 5,900 6,490

N UNIDADES A PRODUCIR 64,900 65,490

MATERIALES DIRECTOS UNITARIOS 21,000 22,470


GASTOS TOTAL MATERIALES DIRECTOS 1,362,900,000 1,471,560,300

MANO DE OBRA DIRECTA 9,000 9,630

TOTAL MANO DE OBRA DIRECTA 584,100,000 630,668,700

CIF 210,000,000 224,700,000


INVERSION
INFLACION 7.00%

TOTAL COSTOS DE PRODUCCION 2,157,000,000 2,326,929,000


COSTO

E PRODUCCION

AO 3 AO 4 AO 5

74,635 89,562 107,474

6,490 7,464 8,956

7,464 8,956 10,747

75,609 91,055 109,266

24,065 25,630 27,372

1,819,546,528 2,333,697,274 2,990,866,426

10,314 10,984 11,731

779,805,655 1,000,155,974 1,281,799,897

240,653,700 256,296,191 273,724,331

7.10% 6.50% 6.80%

2,840,005,882 3,590,149,439 4,546,390,654


ANALSIS DE GASTOS DE ADMINISTRACION Y VENTAS

SALARIOS

AOS SUELDO AUXILIO TR EPS AFP ARL SENA ICBF COMFE CESANTIAS INT CES VACACIONES

PORCENTAJE 8.5% 12.0% 0.522% 2.0% 3.0% 4.0% 8.33% 1.0% 4.17%

GERENTE 4,200,000 0 357,000 504,000 21,924 168,000 350,000 3,500 175,000

SUBGERENTE 2,800,000 0 238,000 336,000 14,616 112,000 233,333 2,333 116,667

SECRETARIA 1,200,000 77,700 102,000 144,000 6,264 48,000 106,475 1,065 50,000

ASISTENTE 689,854 77,700 58,638 82,782 3,601 27,594 63,963 640 28,744

TOTALES 8,889,854 155,400 755,638 1,066,782 46,405 0 0 355,594 753,771 7,538 370,411

VENDEDOR 1,111,000 77,700 94,435 133,320 5,799 44,440 99,058 991 46,292

GASTOS ADMINISTRACION

ITEM MENSUAL ANUAL AO 1 AO 2 AO 3 AO 4 AO 5 PORTADA ITEM

SALARIO 13,155,164 157,861,967 168,912,304 180,905,078 192,663,908 205,765,054 SALARIO

COMISIONES

ARRIENDO 3,600,000 43,200,000 46,224,000 49,505,904 52,723,788 56,309,005 PAPELERIA


DATOS
PAPELERIA 6,000,000 72,000,000 77,040,000 82,509,840 87,872,980 93,848,342 PUBLICIDAD

AGUA 120,000 1,440,000 1,540,800 1,650,197 1,757,460 1,876,967 TELEFONO


ESTUDIO DE
LUZ 1,300,000 15,600,000 16,692,000 17,877,132 19,039,146 20,333,807 OTROS
MERCADO
TELEFONO 1,300,000 15,600,000 16,692,000 17,877,132 19,039,146 20,333,807 TOTAL
OTROS 5,000,000 60,000,000 64,200,000 68,758,200 73,227,483 78,206,952 INFLACION
ANALISIS
TOTAL 30,475,164 365,701,967 391,301,104 419,083,483 446,323,909 476,673,935 DE COSTO

INFLACION 7.00% 7.10% 6.50% 6.80%

INVERSION
TOTAL
PRIMA MENSUAL TOTAL ANUAL

8.33%

350,000 6,129,424 73,553,088

233,333 4,086,283 49,035,392

106,475 1,841,979 22,103,745

63,963 1,097,478 13,169,742

753,771 13,155,164 157,861,967

99,058 1,712,093 20,545,120

GASTOS VENTAS

MENSUAL ANUAL AO 1 AO 2 AO 3 AO 4 AO 5

1,712,093 20,545,120 21,983,278 23,544,091 25,074,457 26,779,520

920,000 11,040,000 11,812,800 12,651,509 13,473,857 14,390,079

1,000,000 12,000,000 12,840,000 13,751,640 14,645,497 15,641,390

1,200,000 14,400,000 15,408,000 16,501,968 17,574,596 18,769,668

400,000 4,800,000 5,136,000 5,500,656 5,858,199 6,256,556

750,000 9,000,000 9,630,000 10,313,730 10,984,122 11,731,043

5,982,093 71,785,120 76,810,078 82,263,594 87,610,728 93,568,257


7.00% 7.10% 6.50% 6.80%
INVERSION

CAPITAL DE TRABAJO ADQUISICION MAQUINARIO Y EQUIPOS

TOTAL COSTOS 2,157,000,000 TERRENO 420,000,000 PORTADA

TOTAL GASTOS ADMON 365,701,967 MAQUINARIAS 220,000,000

TOTAL GASTOS VENTAS 71,785,120 VEHICULO 350,000,000

COSTOS - GASTOS ANUAL 2,594,487,087 MUEBLES Y ENSERES 220,000,000 DATOS


COSTOS - GASTOS MENSUAL 216,207,257 EQUIPOS DE COMPUTO 110,000,000

CAPITAL TRABAJO (2 Meses) 432,414,514 TOTALES 1,320,000,000


ESTUDIO DE
MERCADO
TOTAL CAPITAL DE TRABAJO 432,414,514 APORTE 700,965,806

TOTAL INVERSION 1,320,000,000 PRESTAMO 1,051,448,709

TOTAL NECESIDAD DE CAPITAL 1,752,414,514 PERIODO 5

APORTE SOCIO 40% TEA 20%


ANALISIS
DE COSTO
PRESTAMO 60%

AMORTIZACION CREDITO
PERIODO AO 0 AO 1 AO 2 AO 3 AO 4 AO 5 GASTOS
SALDO 1,051,448,709 910,155,343 740,603,305 537,140,858 292,985,923 -

INTERES 210,289,742 182,031,069 148,120,661 107,428,172 58,597,185

CUOTA 351,583,107 351,583,107 351,583,107 351,583,107 351,583,107

CAPITAL 141,293,365 169,552,039 203,462,446 244,154,936 292,985,923

($ 351,583,107.23)
PRESUPUESTO DEPRECIACION
AOS AOS AO 1 AO 2 AO 3 AO 4 AO 5

TERRENO NO

MAQUINARIAS 5 44,000,000 44,000,000 44,000,000 44,000,000 44,000,000

VEHICULO 5 70,000,000 70,000,000 70,000,000 70,000,000 70,000,000

MUEBLES Y ENSE 5 44,000,000 44,000,000 44,000,000 44,000,000 44,000,000

EQUIPOS DE COM 3 36,666,667 36,666,667 36,666,667

CUOTA 194,666,667 194,666,667 194,666,667 158,000,000 158,000,000


PORTADA
ESTADO DE RESULTADO

AOS AO 0 AO 1 AO 2 AO 3 AO 4 AO 5
DATOS
INGRESOS 3,009,000,000 3,541,593,000 4,362,003,018 5,574,639,858 7,144,458,441

COSTO DE VENTA 2,157,000,000 2,326,929,000 2,840,005,882 3,590,149,439 4,546,390,654

UTILIDAD BRUTA 852,000,000 1,214,664,000 1,521,997,136 1,984,490,419 2,598,067,787


ESTADOS
FINANCIERO GASTOS ADMINISTRACION 365,701,967 391,301,104 419,083,483 446,323,909 476,673,935

GASTOS DE VENTAS 71,785,120 76,810,078 82,263,594 87,610,728 93,568,257

DEPRECIACION 194,666,667 194,666,667 194,666,667 158,000,000 158,000,000


FLUJO DE
CAJA UTILIDAD OPERATIVA 219,846,247 551,886,150 825,983,393 1,292,555,782 1,869,825,595

GASTOS FINANCIEROS 210,289,742 182,031,069 148,120,661 107,428,172 58,597,185

UTILIDAD ANTES DE IMPUESTOS 9,556,505 369,855,082 677,862,732 1,185,127,610 1,811,228,410


BALANCE
IMPUESTOS 33% 3,153,647 122,052,177 223,694,701 391,092,111 597,705,375
GENERAL
UTILIDAD NETA 6,402,858 247,802,905 454,168,030 794,035,499 1,213,523,035
FLUJO DE CAJA

ITEMS AO 0 AO 1 AO 2 AO 3 AO 4 AO 5

INGRESOS
PORTADA
VENTAS CONTADO 1,504,500,000 1,770,796,500 2,181,001,509 2,787,319,929 3,572,229,221

VENTAS CREDITO 1,253,750,000 1,726,413,750 2,112,634,008 2,686,266,859 4,036,782,542

PRESTAMO 1,051,448,709
DATOS
TOTAL INGRESOS 1,051,448,709 2,758,250,000 3,497,210,250 4,293,635,517 5,473,586,788 7,609,011,763

EGRESOS

ESTADOS MATERIALES DIRECTO 1,022,175,000 1,444,395,225 1,732,549,971 2,205,159,587 3,574,290,744


FINANCIERO
MANO DE OBRA 584,100,000 630,668,700 779,805,655 1,000,155,974 1,281,799,897

CIF 210,000,000 224,700,000 240,653,700 256,296,191 273,724,331

GASTOS DE ADMINISTRACION 365,701,967 391,301,104 419,083,483 446,323,909 476,673,935


ESTADO DE
GASTOS DE VENTAS 71,785,120 76,810,078 82,263,594 87,610,728 93,568,257
RESULTADO
ABONO A CAPITAL 141,293,365 169,552,039 203,462,446 244,154,936 292,985,923

PAGO DE INTERESES 210,289,742 182,031,069 148,120,661 107,428,172 58,597,185

IMPUESTOS 3,153,647 122,052,177 223,694,701 988,797,487


BALANCE
GENERAL ADQ. ACTIVOS 1,320,000,000
BALANCE
GENERAL

CAPITAL DE TRABAJO 432,414,514

TOTAL EGRESOS 1,752,414,514 2,605,345,194 3,122,611,862 3,727,991,687 4,570,824,198 7,040,437,759

FCN -700,965,806 152,904,806 374,598,388 565,643,830 902,762,590 568,574,004

FCN ACUMULADO -700,965,806 -548,061,000 -173,462,612 392,181,219 1,294,943,809 1,863,517,813


BALANCE GENERAL

ACTIVOS AO 1 AO 2 AO 3 AO 4 AO 5

ACTIVOS CORRIENTE
PORTADA
Disponible 585,319,320 959,917,709 1,525,561,539 2,428,324,129 2,996,898,133

Cuentas x Cobrar 250,750,000 295,132,750 363,500,252 464,553,321

836,069,320 1,255,050,459 1,889,061,791 2,892,877,451 2,996,898,133

ACTIVO FIJO
DATOS
PPE 1,320,000,000 1,320,000,000 1,320,000,000 1,320,000,000 1,320,000,000

Depreciacion 194,666,667 389,333,333 584,000,000 742,000,000 900,000,000

1,125,333,333 930,666,667 736,000,000 578,000,000 420,000,000

ESTADOS
FINANCIERO TOTAL ACTIVOS 1,961,402,654 2,185,717,125 2,625,061,791 3,470,877,451 3,416,898,133

PASIVO AO 1 AO 2 AO 3 AO 4 AO 5

ESTADO DE PASIVOS CORRIENTE


RESULTADO Obligaciones Financiera 169,552,039 203,462,446 244,154,936 292,985,923 -

Cuentas x Pagar 340,725,000 367,890,075 454,886,632 583,424,318

Impuestos x Pagar 3,153,647 122,052,177 223,694,701 391,092,111

TOTAL PASIVO CORRIENT 513,430,685 693,404,698 922,736,269 1,267,502,353 -


FLUJO DE
CAJA
PASIVOS NO CORRIENTE

Obligaciones Financiera 740,603,305 537,140,858 292,985,923 0

TOTAL PASIVO NO CORRI 740,603,305 537,140,858 292,985,923 0 0

TOTAL PASIVO 1,254,033,990 1,230,545,557 1,215,722,192 1,267,502,353 0

PATRIMONIO
Capital 700,965,806 700,965,806 700,965,806 700,965,806 700,965,806

Utilidad del Ejercicio 6,402,858 254,205,763 708,373,793 1,502,409,292 2,715,932,327

TOTAL PATRIMONIO 707,368,664 955,171,569 1,409,339,599 2,203,375,098 3,416,898,133

TOTAL PASIVO + PATRIM 1,961,402,654 2,185,717,125 2,625,061,791 3,470,877,451 3,416,898,133

- - - - -
EVALUACION FINANCIERA

INDICADOR AO 0 AO 1 AO 2 AO 3 AO 4 AO 5

FCN -700,965,806 152,904,806 374,598,388 565,643,830 902,762,590 568,574,004

TIO 20%

5 4 3 2 1 0

VF -1,744,227,234 317,063,406 647,306,015 814,527,116 1,083,315,108 568,574,004

VPN 677,790,001 PORTADA DATOS EVALUACION

VFN 1,686,558,414

TIR - TIRM CAUE - RBC


EVALUACION FINANCIERA

INDICADOR AO 0 AO 1 AO 2 AO 3 AO 4 AO 5

FCN -700,965,806 152,904,806 374,598,388 565,643,830 902,762,590 568,574,004

TIO 20%

5 4 3 2 1 0

VF -1,744,227,234 317,063,406 647,306,015 814,527,116 1,083,315,108 568,574,004

TIR 49.14%

TIRM 37.39% PORTADA DATOS EVALUACION

VALOR FUTURO INGRESO 3,430,785,648

VALOR PRESENTE EGRESO 700,965,806

N PERIODO 5 VPN - VFN CAUE - RBC

TVR 37.39%