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ESTRUCTURA INVERSION-FINANCIAMIENTO
UNIDAD DE
CONCEPTO CANTIDAD PRECIO UNIT.
MEDIDA
Inversion Fija $99,472.00
Horno para 6 charolas pieza 1 $22,950.00
Bascula porcionadora pieza 1 $2,294.00
Cortadora 36 tantos
pieza 1 $12,856.00
TOTAL $164,250.00
Porcentaje
ANCIAMIENTO
COSTO
GRUPO INAES
TOTAL
$199,942.00 $0.00 $199,942.00
$22,950.00 $22,950.00
$2,294.00 $2,294.00
$12,856.00 $12,856.00
$3,982.00 $3,982.00
$23,900.00 $23,900.00
$133,960.00 $133,960.00
PRECIO DE VENTA
Concepto Precio
Pan Casero $ 220.00
Pastel de las Tres Leches $ 230.00
Pay de Requeson $ 120.00
Gelatina de Mosaico $ 120.00
INGREDIENTE
Harina Kg 0.35 6.50 $ 2.28
Azucar Kg 0.1 15.00 $ 1.50 Lechera
Margarina Kg 0.125 40.00 $ 5.00 Leche
Leche L 0.1 11.00 $ 1.10 Vainilla
Sal Kg 0.015 4.00 $ 0.06 Huevo
TOTAL $ 49.09
COSTO DE PRODUCCION PASTEL 3 LECHES
Unidad de
Medida Cantidad Costo Unitario Total
Kg 0.5 $ 6.50 $ 3.25
Kg 0.3 $ 15.00 $ 4.50
Lata 1 $ 15.00 $ 15.00
Lata 1 $ 11.50 $ 11.50
Lata 1 $ 14.00 $ 14.00
L 0.25 $ 11.00 $ 2.75
Lt 0.1 $ 11.00 $ 1.10
Unidad de
Cantidad Costo Unitario Total
Medida
VENTAS ANUALES
PRODUCTO 1 2 3 4 5
Pan Casero 780 819 860 903 948
Pastel de las Tres Leches 975 1024 1075 1129 1185
Pay de Requeson 780 819 860 903 948
Gelatina de Mosaico 585 614 645 677 711
VENTAS$
PRODUCTO Precio de Venta 1 2 3 4 5
Pan Casero $220.00 $171,600.00 $180,180.00 $189,189.00 $198,648.45 $208,580.87
Pastel de las Tres Leches $230.00 $224,250.00 $235,462.50 $247,235.63 $259,597.41 $272,577.28
Pay de Requeson $120.00 $93,600.00 $98,280.00 $103,194.00 $108,353.70 $113,771.39
Gelatina de Mosaico $120.00 $70,200.00 $73,710.00 $77,395.50 $81,265.28 $85,328.54
TOTAL $559,650.00 $587,632.50 $617,014.13 $647,864.83 $680,258.07
COSTOS $
CONCEPTO 1 2 3 4 5
COSTOS VARIABLES
Energia Electrica $1,440.00 $1,512.00 $1,587.60 $1,666.98 $1,750.33
Materias Primas $245,271.00 $257,534.55 $270,411.28 $283,931.84 $298,128.43
Gas $4,800.00 $5,040.00 $5,292.00 $5,556.60 $5,834.43
Materiales de Limpieza $960.00 $1,008.00 $1,058.40 $1,111.32 $1,166.89
SUBTOTAL $252,471.00 $265,094.55 $278,349.28 $292,266.74 $306,880.08
COSTOS FIJOS
Gastos de Administracion $12,000.00 $12,600.00 $13,230.00 $13,891.50 $14,586.08
Gastos de Venta $43,200.00 $45,360.00 $47,628.00 $50,009.40 $52,509.87
Mano de Obra $103,680.00 $108,864.00 $114,307.20 $120,022.56 $126,023.69
Servicios Publicos Drenaje y agua $960.00 $1,008.00 $1,058.40 $1,111.32 $1,166.89
Mantenimiento del Equipo $9,600.00 $10,080.00 $10,584.00 $11,113.20 $11,668.86
SUBTOTAL $169,440.00 $177,912.00 $186,807.60 $196,147.98 $205,955.38
TOTAL $421,911.00 $443,006.55 $465,156.88 $488,414.72 $512,835.46
DE INGRESOS Y COSTOS DE OPERACIN
MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12
96 72 96 24 30 30 96 24 96 96
120 90 120 30 38 38 120 30 120 120
96 72 96 24 30 30 96 24 96 96
72 54 72 18 23 23 72 18 72 72
DE VENTA MENSUALES
MES 6 Venta MES 7 Venta MES 9 Venta MES 10 Venta MES 11 Venta MES 12 Venta
MES 8 Venta Alta
Normal Normal Normal Normal Normal Alta TOTAL ANUAL
$ 5,280.00 $ 6,600.00 $ 6,600.00 $ 21,120.00 $ 5,280.00 $ 21,120.00 $ 21,120.00 $ 171,600.00
$ 6,900.00 $ 8,625.00 $ 8,625.00 $ 27,600.00 $ 6,900.00 $ 27,600.00 $ 27,600.00 $ 224,250.00
$ 2,880.00 $ 3,600.00 $ 3,600.00 $ 11,520.00 $ 2,880.00 $ 11,520.00 $ 11,520.00 $ 93,600.00
$ 2,160.00 $ 2,700.00 $ 2,700.00 $ 8,640.00 $ 2,160.00 $ 8,640.00 $ 8,640.00 $ 70,200.00
$17,220.00 $21,525.00 $21,525.00 $68,880.00 $17,220.00 $68,880.00 $68,880.00 $ 559,650.00
OSTO DE MATERIAS PRIMAS
MES 6 Venta MES 7 Venta MES 9 Venta MES 10 Venta MES 11 Venta MES 12 Venta
MES 8 Venta Alta
Normal Normal Normal Normal Normal Alta TOTAL ANUAL
$3,146.16 $3,932.70 $3,932.70 $12,584.64 $3,146.16 $12,584.64 $12,584.64 $102,250.20
$2,508.00 $3,135.00 $3,135.00 $10,032.00 $2,508.00 $10,032.00 $10,032.00 $81,510.00
$1,178.04 $1,472.55 $1,472.55 $4,712.16 $1,178.04 $4,712.16 $4,712.16 $38,286.30
$714.60 $893.25 $893.25 $2,858.40 $714.60 $2,858.40 $2,858.40 $23,224.50
$7,546.80 $9,433.50 $9,433.50 $30,187.20 $7,546.80 $30,187.20 $30,187.20 $245,271.00
STO DE EGRESOS
MESES DE TRABAJO
Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total Anual
Producto Ao 1 Ao 2 Ao 3
$ 198,648.45 $ 208,580.87
$ 259,597.41 $ 272,577.28
$ 108,353.70 $ 113,771.39
$ 81,265.28 $ 85,328.54
$ 647,864.83 $ 680,258.07
Ao 3 Ao 4 Ao 5
860 903 948
1,075 1,129 1,185
860 903 948
645 677 711
PASTELER
PROYECCION DE COSTO
AO 1 AO 2 AO 3
Costos fijos 169,440.00 177,912.00 186,807.60
Gastos de Administracion 12,000.00 12,600.00 13,230.00
Gastos de Venta 43,200.00 45,360.00 47,628.00
Mano de Obra 103,680.00 108,864.00 114,307.20
Servicios Publicos Drenaje y agu 960.00 1,008.00 1,058.40
Mantenimiento del Equipo 9,600.00 10,080.00 10,584.00
AO 4 AO 5
196,147.98 205,955.38
13,891.50 14,586.08
50,009.40 52,509.87
120,022.56 126,023.69
1,111.32 1,166.89
11,113.20 11,668.86
292,266.74 306,880.08
1,666.98 1,750.33
283,931.84 298,128.43
5,556.60 5,834.43
1,111.32 1,166.89
488,414.72 512,835.46
PASTELERIA
ESTADO DE RESULTADOS
AOS
CONCEPTO
1 2 3 4
INGRESOS POR VENTA $559,650.00 $587,632.50 $617,014.13 $647,864.83
COSTOS DE PRODUCCION $366,711.00 $385,046.55 $404,298.88 $424,513.82
GASTOS FINANCIEROS
$234,518.56
$14,586.08
$52,509.87
$167,422.62
$167,422.62
$1,500.00
$165,922.62
$514,335.46
PASTELERIA
FLUJO DE EFECTIVO
CICLOS PRODUCTIVOS
CONCEPTO 0 1 2 3 4 5
INVERSIN 264,720.00 - - - - -
Fija 199,942.00 - - - - -
Horno para 6 charolas 22,950.00
Bascula porcionadora 2,294.00
Cortadora 36 tantos 12,856.00
Espiguero para 36 charolas 3,982.00
Amasadora refinadora para 30 kg 23,900.00
Vitrina con exhibicion 133,960.00
VALOR DE RESCATE
Inversion fija 105,149.81
Concepto Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Punto de Equilibrio en porcentaje 55.16% 55.16% 55.16% 55.16% 55.16% Indica el % de ventas
para cubrir los costos
y no tener perdidas
ANALISIS FINANCIERO
INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Inversiones para el proyecto Valor de Rescate
Ao de Ingresos Egresos Fija Diferida Cap de trab. Valor Recup. De Flujo Neto
operacin totales totales Residual cap. De Trab. de Efectivo
0 199,942.00 29,618.75 35,159.25 -264,720.00
1 559,650.00 423,411.00 136,239.00
2 587,632.50 444,506.55 143,125.95
3 617,014.13 466,656.88 150,357.25
4 647,864.83 489,914.72 157,950.11
5 680,258.07 514,335.46 165,922.62
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao Costos Beneficios Factor de Costos Beneficios Flujo neto de
de totales totales actualizacin actualizados actualizados efectivo act.
operacin ($) ($) 10.0% ($) ($) ($)
0 264,720 0 1.000 264,720.00 0.00 -264,720.00
1 423,411 559,650 0.909 384,919.09 508,772.73 123,853.64
2 444,507 587,633 0.826 367,360.79 485,646.69 118,285.91
3 466,657 617,014 0.751 350,606.22 463,571.84 112,965.63
4 489,915 647,865 0.683 334,618.35 442,500.40 107,882.05
5 514,335 680,258 0.621 319,361.85 422,386.74 103,024.89
Total 2,603,545 3,092,420 2,021,586.29 2,322,878.41 301,292.11
MESES AO 1
CONCEPTO
1 2 3 4 5 6 7 8 9 10 11
Ingresos
Por ventas $86,100.00 $68,880.00 $51,660.00 $68,880.00 $17,220.00 $21,525.00 $21,525.00 $68,880.00 $17,220.00 $68,880.00
Egresos
Costos Variables $21,039.25 $21,039.25 $21,039.25 $21,039.25 $21,039.25 $21,039.25 $21,039.25 $21,039.25 $21,039.25 $21,039.25 $21,039.25
Costos Fijos $14,120.00 $14,120.00 $14,120.00 $14,120.00 $14,120.00 $14,120.00 $14,120.00 $14,120.00 $14,120.00 $14,120.00 $14,120.00
Total de egresos $35,159.25 $35,159.25 $35,159.25 $35,159.25 $35,159.25 $35,159.25 $35,159.25 $35,159.25 $35,159.25 $35,159.25 $35,159.25
Flujo de
Efectivo -$35,159.25 $50,940.75 $33,720.75 $16,500.75 $33,720.75 -$17,939.25 -$13,634.25 -$13,634.25 $33,720.75 -$17,939.25 $33,720.75
Efectivo Acumulado -$35,159.25 $15,781.50 $49,502.25 $66,003.00 $99,723.75 $81,784.50 $68,150.25 $54,516.00 $88,236.75 $70,297.50 $104,018.25
$68,880.00
$21,039.25
$14,120.00
$35,159.25
$33,720.75
$137,739.00
DEPRECIACIONES Y AMORTIZACIONES
Costo Costo
Concepto Unidad Cantidad
Unitario Total
Total 199,942.00
Drepreciac
Aos de Valor
Depreciaci ion en 5
Vida Util Residual
on Anual aos
Concepto / Ao Ao 1 Ao 2
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