Académique Documents
Professionnel Documents
Culture Documents
Periodo
Objeto social
Producción (panes) (mensual)
Ventas (panes)(mensual)
Precio por unidad de venta
PANES AL AÑO
MÁQUINA DE 40 LITROS
Periodo
Objeto social
Producción (panes) (mensual)
Ventas (panes)(mensual)
Precio por unidad de venta
PANES AL AÑO
Costos
M.P.D. UNIDAD
HARINA KG
AZUCAR KG
LEVADURA KG
SAL KG
MANTECA KG
SOBRE MASA KG
MEJORAS KG
ACEITE KG
TOTAL
MOD COSTO MENSUAL
1 PANADERO 1350
TOTAL 1350
PARA 40 LT
CIF COSTO MENSUAL
LUZ 550
AGUA 200
GAS 700
MANTENIMIENTO 42
TOTAL 1491.67
PARA 40 LT
GASTOS DEL PERIODO COSTO MENSUAL
ATENCION(X3 CHICAS) 2250
CONTADOR 400
TELEFONO 133
INTERNET 350
TRANSPORTE 1400
PUBLICIDAD 300
TOTAL 4833
A DE 60 LITROS
Nov-16
produccion de panes
3,270
3,270
S/. 0.2
1177200
A DE 40 LITROS
Nov-16
produccion de panes
2,180
2,180
S/. 0.2
784800
RA 40 LT PARA 60 LT
COSTO ANUAL COSTO MENSUAL COSTO ANUAL
6600 550 6600
2400 200 2400
8400 1050 12600
500
17900.00 1800 21600
RA 40 LT PARA 60 LT
COSTO ANUAL COSTO MENSUAL COSTO ANUAL
27000 2250 27000
4800 400 4800
1596 133 1596
4200 350 4200
16800 2100 25200
3600 300 3600
57996 5533 66396
MPD+MOD 197.32
MOD+ CIF 94.72
MPD+MOD+CIF 247.04
G.V, G.G , GA 161.10
C.PRODUCC + G.PERIODO 408.14
C.TOTAL PRODUCTO + % C. PRODUCC 531.66
MAQUINA 60 LITROS
CANTIDAD (3270 PANES) COSTO (3270 PANES)
75 S/. 150.00
3.83 S/. 3.84
0.37 S/. 3.59
1.2 S/. 5.34
8.85 S/. 39.37
3.75 S/. 15.00
1.4 S/. 8.12
0.72 S/. 3.24
95.12 S/. 228.50
COSTO ANUAL S/. 82,259.68
+
MAQUINA 40 LITROS
CANTIDAD/SACO (2180 panes) COSTO/SACO (2180 panes)
50 S/. 100.00
2.55 S/. 2.56
0.244 S/. 2.37
0.802 S/. 3.57
5.901 S/. 26.25
2.5 S/. 10.00
0.934 S/. 5.42
0.48 S/. 2.16
63.411 S/. 152.32
COSTO ANUAL S/. 54,835.47
COSTO VARIABLE ANUAL S/.117,720.00
COSTO VARIABLE UNITARIO S/. 0.10
Panificadora Carlita S.A., una empresa dedicada a la producción de panes, utiliza actualmente 3 máquinas b
La inversión de la batidora marca Hobart modelo N-50 fue de S/.3,800.00 con un valor residual del 20% d
0 1
Ingresos Anuales S/. 156,960.00
Costos de producción anual (MOD +MPD) S/. 71,136.00
Gastos administrativos y de ventas S/. 75,896.00
Depreciación de la batidora S/. 1,694.72
Utilidad antes del impsto S/. 8,233.28
Impuesto a la renta (30%) S/. 2,469.98
Utilidad después del impuesto S/. 5,763.29
CRONOGRAMA DE DEPRECIACIÓN
d.imp 0.1486600775
PERIODO DEPRECIACIÓN
10 S/. 398.13
9 S/. 467.65
8 S/. 549.31
7 S/. 645.23
6 S/. 757.90
5 S/. 890.25
4 S/. 1,045.70
3 S/. 1,228.30
2 S/. 1,442.79
1 S/. 1,694.72
Depre.Acumulada S/. 9,120.00
Valor.salvamento S/. 2,280.00
Inversión S/. 11,400.00
2 3 4 5 6
S/. 156,960.00 S/. 156,960.00 S/. 156,960.00 S/. 156,960.00 S/. 156,960.00
S/. 71,136.00 S/. 71,136.00 S/. 71,136.00 S/. 71,136.00 S/. 71,136.00
S/. 75,896.00 S/. 75,896.00 S/. 75,896.00 S/. 75,896.00 S/. 75,896.00
S/. 1,442.79 S/. 1,228.30 S/. 1,045.70 S/. 890.25 S/. 757.90
S/. 8,485.21 S/. 8,699.70 S/. 8,882.30 S/. 9,037.75 S/. 9,170.10
S/. 2,545.56 S/. 2,609.91 S/. 2,664.69 S/. 2,711.33 S/. 2,751.03
S/. 5,939.65 S/. 6,089.79 S/. 6,217.61 S/. 6,326.43 S/. 6,419.07
2 3 4 5 6
S/. 5,939.65 S/. 6,089.79 S/. 6,217.61 S/. 6,326.43 S/. 6,419.07
S/. 1,442.79 S/. 1,228.30 S/. 1,045.70 S/. 890.25 S/. 757.90
S/. 7,382.44 S/. 7,318.09 S/. 7,263.31 S/. 7,216.67 S/. 7,176.97
TIR 64%
unidades mensuales a un precio de venta de 0.20 la unidad.
depreciación es decreciente. Se espera el TMAR DE 15%.
7 8 9 10
S/. 156,960.00 S/. 156,960.00 S/. 156,960.00 S/. 156,960.00
S/. 71,136.00 S/. 71,136.00 S/. 71,136.00 S/. 71,136.00
S/. 75,896.00 S/. 75,896.00 S/. 75,896.00 S/. 75,896.00
S/. 645.23 S/. 549.31 S/. 467.65 S/. 398.13
S/. 9,282.77 S/. 9,378.69 S/. 9,460.35 S/. 9,529.87
S/. 2,784.83 S/. 2,813.61 S/. 2,838.10 S/. 2,858.96
S/. 6,497.94 S/. 6,565.08 S/. 6,622.24 S/. 6,670.91
7 8 9 10
S/. 6,497.94 S/. 6,565.08 S/. 6,622.24 S/. 6,670.91
S/. 645.23 S/. 549.31 S/. 467.65 S/. 398.13
S/. 2,280.00
MEZCLADORA LIV
Ingresos 235440
Mantenimiento 2700
Costo Oper. 133920
Gastos admin. y de ventas 83796
BAUE -32,464.84 €
Anualidades de 12 años
Vida util 10
Ingresos 235440
Mantenimiento 0
Costo Oper. 133920
Gastos admin. y de ventas 83796
BAUE -13,276.11 €
MEZCLADORA HOBART 60 LT.
0 S/. 4,078.74
10 S/. 131.75
0 S/. 500.90
años
10 años
1
10 años
10
Tortas Carlita S.A. Desea adquirir nuevas batidoras industriales del mismo modelo, pero con una capacidad de 60 lts.
bancario(Scotiabank o BCP). Se sabe que las batidoras tienen una vida útil de 10 años con un valor residual del 20% de
muestran en las siguientes tablas
PLANES DE FINANCIMIENTO
Se pide evaluar cual la mejor propuesta para adquir el préstamos a través del VAN Y EL TIR
n una capacidad de 60 lts. Para ello esta evaluando financiar una parte de la inversión a través de un préstamo
valor residual del 20% de la inversión total(sin incluir la instalación) y una depreciación decreciente. Los datos se
ran en las siguientes tablas.
CARGO ANUAL DE DE
1 2 3
2372.23 2074.48 1814.10
DEPRECIACION ACUMULADA 15120.00
S/. 18,900.00
Total
S/. 18,900.00
S/. 18,900.00
Total
S/. 3,780.00
Periodo 0 1 2
Ingresos S/. 235,440.00 S/. 235,440.00
Costos de producción (MOD+MPD) S/. 133,920.00 S/. 133,920.00
Gastos admi. Y de ventas S/. 90,696.00 S/. 90,696.00
Interes S/. 1,800.00 S/. 1,609.36
Depreciación S/. 2,372.23 S/. 2,074.48
Utilidad operativa S/. 6,651.77 S/. 7,140.16
Impuesto a la renta S/. 1,995.53 S/. 2,142.05
Utilidad neta S/. 4,656.24 S/. 4,998.11
(+)Depreciación S/. 2,372.23 S/. 2,074.48
(-)Amortización S/. 1,059.10 S/. 1,249.74
Valor de Salvamento
Inversion S/. 21,000.00
Financiamiento S/. 10,000.00
Inversion Neta -S/. 11,000.00
Flujo neto -S/. 11,000.00 S/. 5,969.37 S/. 5,822.85
ANÁLISIS BENEFICIO - COSTO S/. 1.39 (por cada sol ganamos s/.0.39 centimos)
3 4 5 6 7 8
S/. 235,440.00 S/. 235,440.00 S/. 235,440.00 S/. 235,440.00 S/. 235,440.00 S/. 235,440.00
S/. 133,920.00 S/. 133,920.00 S/. 133,920.00 S/. 133,920.00 S/. 133,920.00 S/. 133,920.00
S/. 90,696.00 S/. 90,696.00 S/. 90,696.00 S/. 90,696.00 S/. 90,696.00 S/. 90,696.00
S/. 1,384.41 S/. 1,118.96 S/. 805.74 S/. 436.13
S/. 1,814.10 S/. 1,586.40 S/. 1,387.29 S/. 1,213.16 S/. 1,060.89 S/. 927.74
S/. 7,625.49 S/. 8,118.63 S/. 8,630.97 S/. 9,174.70 S/. 9,763.11 S/. 9,896.26
S/. 2,287.65 S/. 2,435.59 S/. 2,589.29 S/. 2,752.41 S/. 2,928.93 S/. 2,968.88
S/. 5,337.84 S/. 5,683.04 S/. 6,041.68 S/. 6,422.29 S/. 6,834.18 S/. 6,927.39
S/. 1,814.10 S/. 1,586.40 S/. 1,387.29 S/. 1,213.16 S/. 1,060.89 S/. 927.74
S/. 1,474.69 S/. 1,740.14 S/. 2,053.36 S/. 2,422.97
S/. 5,677.25 S/. 5,529.31 S/. 5,375.61 S/. 5,212.49 S/. 7,895.07 S/. 7,855.12
s s/.0.39 centimos)
9 10
S/. 235,440.00 S/. 235,440.00
S/. 133,920.00 S/. 133,920.00
S/. 90,696.00 S/. 90,696.00
S/. 3,780.00
Periodo 0 1
Ingresos S/. 235,440.00
Costos de producción (MOD+MPD) S/. 133,920.00
Gastos admin. y de ventas S/. 87,996.00
Interes S/. 1,700.00
Depreciación S/. 2,372.23
Utilidad operativa S/. 9,451.77
Impuesto a la renta S/. 2,835.53
Utilidad neta S/. 6,616.24
(+)Depreciación S/. 2,372.23
(-)Amortización S/. 1,945.33
Valor de Salvamento
Capital S/. 21,000.00
Financiamiento S/. 10,000.00
Inversion Neta -S/. 11,000.00
Flujo neto S/. -11,000.00 S/. 7,043.14
ANÁLISIS BENEFICIO - COSTO S/. 1.51 (por cada sol ganamos 0.51 céntimos
2 3 4 5 6
S/. 235,440.00 S/. 235,440.00 S/. 235,440.00 S/. 235,440.00 S/. 235,440.00
S/. 133,920.00 S/. 133,920.00 S/. 133,920.00 S/. 133,920.00 S/. 133,920.00
S/. 90,696.00 S/. 90,696.00 S/. 90,696.00 S/. 90,696.00 S/. 90,696.00
S/. 1,369.29 S/. 982.37 S/. 529.66
S/. 2,074.48 S/. 1,814.10 S/. 1,586.40 S/. 1,387.29 S/. 1,213.16
S/. 7,380.23 S/. 8,027.53 S/. 8,707.93 S/. 9,436.71 S/. 9,610.84
S/. 2,214.07 S/. 2,408.26 S/. 2,612.38 S/. 2,831.01 S/. 2,883.25
S/. 5,166.16 S/. 5,619.27 S/. 6,095.55 S/. 6,605.70 S/. 6,727.59
S/. 2,074.48 S/. 1,814.10 S/. 1,586.40 S/. 1,387.29 S/. 1,213.16
S/. 2,276.04 S/. 2,662.96 S/. 3,115.67
S/. 4,964.60 S/. 4,770.41 S/. 4,566.29 S/. 7,992.99 S/. 7,940.75
3780
R ÓPCIÓN