0 1 2 3

INGRESOS
Ventas 93,600,000 93,600,000 93,600,000
Venta maquinaria
TOTAL INGRESOS 93,600,000 93,600,000 93,600,000

Afectos a impEgresos
Costos variables
Mano de obra directa 9,600,000 9,600,000 9,600,000
materiales 28,080,000 28,080,000 28,080,000
costos indirectos 4,680,000 4,680,000 4,680,000
comision por venta 3,744,000 3,744,000 3,744,000

Costos fijos
costo fijo 5,000,000 5,000,000 5,000,000
gastos de administracion 2,000,000 2,000,000 2,000,000
Depreciacion 6,500,000 6,500,000 6,500,000
amortizacion intangible 400,000 400,000 400,000
valor libro
TOTAL EGRESOS 60,004,000 60,004,000 60,004,000
UTILIDAD BRUTA 33,596,000 33,596,000 33,596,000
IMPURSTO DE RENTA 25% 8,399,000 8,399,000 8,399,000
UTILIDAD NETA 25,197,000 25,197,000 25,197,000
Depreciacion 6,500,000 6,500,000 6,500,000
amortizacion intangible 400,000 400,000 400,000
valor libro

valor de desecho
Inversion -160,000,000 -10,000,000
capital de trabajo -28,080,000 -5,616,000
Inversion activos nominlae -2,000,000

FLUJO DE CAJA -190,080,000 32,097,000 32,097,000 16,481,000

 4 5 6 7 8 9 10

112,320,000 112,320,000 112,320,000 112,320,000 112,320,000 112,320,000 112,320,000

5,000,000
117,320,000 112,320,000 112,320,000 112,320,000 112,320,000 112,320,000 112,320,000

9,600,000 9,600,000 9,600,000 9,600,000 9,600,000 9,600,000 9,600,000

33,696,000 33,696,000 33,696,000 33,696,000 33,696,000 33,696,000 33,696,000
5,616,000 5,616,000 5,616,000 5,616,000 5,616,000 5,616,000 5,616,000
4,692,800 4,492,800 4,492,800 4,492,800 4,492,800 4,492,800 4,492,800

5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000

2,000,000 2,000,000 2,820,000 2,820,000 2,820,000 2,820,000 2,820,000
6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000
400,000 400,000
4,000,000
71,504,800 67,304,800 67,724,800 67,724,800 67,724,800 67,724,800 67,724,800
45,815,200 45,015,200 44,595,200 44,595,200 44,595,200 44,595,200 44,595,200
11,453,800 11,253,800 11,148,800 11,148,800 11,148,800 11,148,800 11,148,800
34,361,400 33,761,400 33,446,400 33,446,400 33,446,400 33,446,400 33,446,400
6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000
400,000 400,000
4,000,000

222,976,000

45,261,400 40,661,400 39,946,400 39,946,400 39,946,400 39,946,400 262,922,400

 Cantidad nensual Precio unitarioVenta anual
SER A 30 50,000 18,000,000
SERB 50 90,000 54,000,000
SERC 60 30,000 21,600,000
93,600,000

Depreciación vida util valor depreciacion

maquinas 50,000,000 10 5,000,000
obras 30,000,000 20 1,500,000
6,500,000

Año 0 1 2
INGRESOS
Ventas 93,600,000 93,600,000
Venta maquinaria
TOTAL INGRESOS 93,600,000 93,600,000

Egresos
Costos variables
Mano de obra directa 9,600,000 9,600,000
Materiales 28,080,000 28,080,000
Costos indirectos 4,680,000 4,680,000
Comision por ventas 3,744,000 3,744,000

Costos fijos
Costos fijos 5,000,000 5,000,000
Gastos de administración 2,000,000 2,000,000
Depreciación 6,500,000 6,500,000
Amortización activos nominales 400,000 400,000
Valor libro
Total egresos 60,004,000 60,004,000
Utilidad bruta 33,596,000 33,596,000
Impuesto renta 25% 8,399,000 8,399,000
Utiliadad Neta 25,197,000 25,197,000
Depreciación 6,500,000 6,500,000
Amortización activos nominales 400,000 400,000
Valor libro
Valor de desecho
Inversión en activos nominales -2,000,000
Capital de trabajo -28,080,000
Inversión inicial -160,000,000
Inversión maquina nueva
Flujo de caja -190,080,000 32,097,000 32,097,000

En el caso de mejora, ejemplo compramos una maquina $50.000.000.- necesitamos un nuevo ope
produccion va a aumentrar de 200 a 350 con la nueva maquina, de insumo gastamos $300 pesos po
y el precio de venta promedio es de $2000.-
 costo unitarioCosto anual
15,000 5,400,000
27,000 16,200,000
9,000 6,480,000
28,080,000

depreciacion

3 4 5 6 7 8 9 10

93,600,000 112,320,000 ### ### ### ### ### ###

5,000,000
93,600,000 117,320,000 ### ### ### ### ### ###

9,600,000 9,600,000 9,600,000 9,600,000 9,600,000 9,600,000 9,600,000 9,600,000

28,080,000 33,696,000 33,696,000 33,696,000 33,696,000 33,696,000 33,696,000 33,696,000
4,680,000 5,616,000 5,616,000 5,616,000 5,616,000 5,616,000 5,616,000 5,616,000
3,744,000 4,492,800 4,492,800 4,492,800 4,492,800 4,492,800 4,492,800 4,492,800

5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000

2,000,000 2,000,000 2,000,000 2,820,000 2,820,000 2,820,000 2,820,000 2,820,000
6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000
400,000 400,000 400,000
4,000,000
60,004,000 67,304,800 67,304,800 67,724,800 67,724,800 67,724,800 67,724,800 67,724,800
33,596,000 50,015,200 45,015,200 44,595,200 44,595,200 44,595,200 44,595,200 44,595,200
8,399,000 12,503,800 11,253,800 11,148,800 11,148,800 11,148,800 11,148,800 11,148,800
25,197,000 37,511,400 33,761,400 33,446,400 33,446,400 33,446,400 33,446,400 33,446,400
6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000
400,000 400,000 400,000
4,000,000
###

-5,616,000
 -10,000,000
16,481,000 48,411,400 40,661,400 39,946,400 39,946,400 39,946,400 39,946,400 ###

Años 0 1 2 3
Ingresos 3,600,000 3,600,000 3,600,000
0.- necesitamos un nuevo operador, la
umo gastamos $300 pesos por unidad, costo 540,000 540,000 540,000
2000.- tecnico 4,200,000 4,200,000 4,200,000

Inversión -50,000,000 -1,140,000

 Cantidad mensualPrecio de ventaVenta anual Costo unitari Costo anual
Servicio A 30 50,000 18,000,000 15,000 5,400,000
Servicio B 50 90,000 54,000,000 27,000 16,200,000
Servicio C 60 30,000 21,600,000 9,000 6,480,000
93,600,000 28,080,000

Depreciacion Vida útil Depreciación anual

Maquinas 50,000,000 10 5,000,000
Obras 30,000,000 20 1,500,000
6,500,000