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EMPRESA DULZURA DE ANGEL,S,A

ESTRUCTURA DE COSTOS Y GASTOS AÑO


Unidad Monetaria: US $ Dólar
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Rubro Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12
A. Costos de Ventas/comercializacion/fabricación
1, Costos Directos
Materia prima 4,831.40 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99
Materiales directos 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34
Mano de obra directa 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00
Prestaciones 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30
Sub-total Costos Directos 6,106.04 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63

B. Gastos inderectos de Fabricación


2. Gastos de fabricación
Materiales indirectos 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34
Materiales de Limpieza 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96
Uniforme 200.00 200.00 200.00
Energia Electrica (80%) 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00
Agua potable (80%) 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00
Depreciacion de Maquinaria -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58
Depreciación de Herramienta -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67
Depreciacion Edificio (60%) -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00
Sub-total Gastos de fabricación 1,271.05 1,071.05 1,071.05 1,071.05 1,071.05 1,071.05 1,271.05 1,071.05 1,071.05 1,071.05 1,071.05 1,071.05 1,271.05 1,071.05 1,071.05 1,071.05
A + B= Costos de Fabricación 7,377.09 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 68,221.68 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 68,221.68 68,021.68 68,021.68 68,021.68

C. Gastos de Administración
Sueldo 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00
Prestaciones 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94
Materiales de limpieza (50%) 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00
Energia Electrica (10%) 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00
Agua potable (10%) 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00
Telecomunicaciones (40%) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
Papeleria 50% 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00
Combustible y Lubricante (30%) 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00
Amortiacion Diferida (50%)
Depreciaciones Mobiliario y Equipo -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50
Depreciacion Edificio (20%) -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67
INNS Patronal 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00
INATEC 2% 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00
Total Gastos de Administracion 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77

D. Gastos de Ventas
Sueldo 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00
Prestaciones 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99
Publicidad 1,000.00 1,000.00 1,000.00
Materiales de Limpieza (50%) 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00
Energia Electrica (10%) 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00
Agua potable (10%) 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00
Telecomunicaciones (60%) 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
Papeleria 50% 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00
Combustible y Lubricante (70%) 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00
Amortizacion Diferida (50%)
Depreciaciones Mobiliario y Equipo -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50
Depreciacion de Equipo Rodante -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50
Depreciacion Edificio (20%) -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67
INNS Patronal 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50
INATEC 2% 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00
Total Gastos de Ventas 11,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 11,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 11,857.83 10,857.83 10,857.83 10,857.83

E. Gastos Financieros
Intereses sobre prestamo 19,724.71 19,049.83 18,363.67 17,666.05 16,956.78 16,235.67 15,502.52 14,757.12 13,999.27 13,228.77 12,445.40 11,648.94 10,839.19 10,015.91 9,178.89 8,327.89
Total Gastos Financieros 19,724.71 19,049.83 18,363.67 17,666.05 16,956.78 16,235.67 15,502.52 14,757.12 13,999.27 13,228.77 12,445.40 11,648.94 10,839.19 10,015.91 9,178.89 8,327.89

PRESUPUESTO MATERIALES
DIRECTOS 5,672.16
INDIRECTOS 9,375.20
15,047.36
16 17 18 19 20 21 22 23
May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Total Anual

65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 1,515,379.20


236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 5,672.16
890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 21,360.00
148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 3,559.22
66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 66,950.63 1,545,970.57

277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 6,656.16


79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 1,919.04
200.00 800.00
680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 16,320.00
440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 10,560.00
-64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -64.58 -1,550.00
-91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -91.67 -2,200.00
-250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -250.00 -6,000.00
1,071.05 1,271.05 1,071.05 1,071.05 1,071.05 1,071.05 1,071.05 1,071.05 26,505.20
68,021.68 68,221.68 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 1,572,475.77

900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 21,600.00


224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 5,398.49
80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 1,920.00
85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 2,040.00
55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 1,320.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 7,200.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 3,600.00
390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 9,360.00
0.00
-62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -1,500.00
-416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -10,000.00
135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 3,240.00
18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 432.00
1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 44,610.49

7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 174,000.00


1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 43,487.82
1,000.00 4,000.00
80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 1,920.00
85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 2,040.00
55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 1,320.00
450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 10,800.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 3,600.00
910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 21,840.00
0.00
-62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -62.50 -1,500.00
-687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -687.50 -16,500.00
-416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -416.67 -10,000.00
1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 26,100.00
145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 3,480.00
10,857.83 11,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 264,587.82

7,462.67 6,583.01 5,688.65 4,779.36 3,854.89 2,914.97 1,959.36 987.79 262,171.32


7,462.67 6,583.01 5,688.65 4,779.36 3,854.89 2,914.97 1,959.36 987.79 262171.32
Planilla de Salarios
Nombre de la Emresa.
Unidad Monetaria Dólar

Puestos Numero Salario Insentivo Salario Inss Laboral Neto INSS 2% Aguinaldo
Codigo
Planta de Producción de Empleado Basico Comisiones Nominal 6.25% a Pagar Patronal 15% Inatec 0.0833%
2 GTE. ADMIN FINANCIERO 1 $250 $450 $700 $43.75 $656.25 $105.00 $14.00 $58.33
3 GTE. MERCADEO 1 $300 $600 $900 $56.25 $843.75 $135.00 $18.00 $75.00
1 OPERARIOS 4 $150 $20 $680 $42.50 $637.50 $102.00 $13.60 $56.66
3 DEPENDIENTE DE TIENDA 2 $75 $200 $550 $34.38 $515.63 $82.50 $11.00 $45.83
3 REPARTIDORES 2 $150 $0 $300 $18.75 $281.25 $45.00 $6.00 $25.00
1 JEFE OPERACIONES 1 $150 $60 $210 $13.13 $196.88 $31.50 $4.20 $17.50
3 VENDEDORES 10 $100 $450 $5,500 $343.75 $5,156.25 $825.00 $110.00 $458.32
2 AUXILIAR CONTABLE 1 $150 $50 $200 $12.50 $187.50 $30.00 $4.00 $16.67
$0 $0.00 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00 $0.00
Total Mensual 22 $1,325.00 $1,830.00 $9,040.00 $565.00 $8,475.00 $1,356.00 $180.80 $753.30
Total Anual ( x 12 meses ) $15,900.00 $21,960.00 $108,480.00 $6,780.00 $101,700.00 $16,272.00 $2,169.60 $9,039.64

CONSOLIDACION
SALARIO $216,960.00
PATRONAL $32,544.00
INATEC $4,339.20
PRESTACIONES 54,224.8128
$308,068.01
Vacaciones Indemnizacion
0.0833% 0.0833%
$58.31 $58.31
$74.97 $74.97
$56.64 $56.64
$45.82 $45.82
$24.99 $24.99
$17.49 $17.49
$458.15 $458.15
$16.66 $16.66
$0.00 $0.00
$0.00 $0.00
$753.03 $753.03
$9,036.38 $9,036.38
Estrutura de Precio
Unidad de Monetaria: Dólar

RUBROS Valores Totales

Costos de Fabricación/compra 1,572,475.77

Gastos de Administraciòn 44,610.49


Gstos de Ventas 264,587.82

Gastos Financieros 262,171.32


Total costos y Gastos 2,143,845.40
( / ) Unidades a Produccir 533,209
( = ) Costo de Producción Unitario 4
(+) Margen de Utilidad 30% 1
Precio Unitario de Venta 5
Proyecciones de Ingresos por Ventas año

Proyección de Ventas Mensuales expresadas en Unidades


Unidad de Medida Unidades

Unidad de
Linea de producción/Ventas Medida Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12
Rosas y Fresas Unidad 700 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555
Vainilla Unidad 500 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777
Celestial Unidad 500 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777
Producción por mes Unidad 1,700 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109

Proyección de Ingresos Por Ventas Mensuales Vrs Plan de Producción


Unidad Monetaria: Dólar

Precio Unitario
Concepto Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12
Rosas y Fresas 5 0.00 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77
Vainilla 5 0.00 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88
Celestial 5 0.00 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88

Total Ingresos Mensuales


10.45 0.00 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54

SEGMENTACION DE MERCADO PROYECION DE CONSUMO ANUAL

Muestras
Unidades Porcentaje Encuestadas Universo de poblacion 30,812
MENSUAL
Universo de poblacion 205414 100 300
Universo de poblacion 531,509
Resultados de estudio de mercado sobre efectividad de ventas 2 AÑOS VIDA PROYECTO
Tabla Score de resultados
Aprovechamiento de margen de
Traducidos en clientes con aceptacion de productos. disminucion de consumo 25%

1 Efectividad Alta 30,812 15.00% 45


Muestreo de introduccion 1,700 Unidades
2 Efectividad Media 21,226 10.33% 31

3 Prospecto cliente alta efectividad 26,704 13.00% 39

4 Prospecto cliente baja efectividad 71,895 35.00% 105

5 Prospecto cliente baja efectividad 54,777 26.67% 80

TOTALES 205,414.00 100.00% 300

MERCADO META A ALCANZAR 30,812

OTROS SECTORES A DIVERSIFICAR 174,602

UNIVERSO POBLACIONAL 205414


May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Total
11,555 11,555 11,555 11,555 11,555 11,555 11,555 11,555 266,454
5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 133,377
5,777 5,777 5,777 5,777 5,777 5,777 5,777 5,777 133,377
23,109 23,109 23,109 23,109 23,109 23,109 23,109 23,109 533,209

May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Total


60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 60,393.77 1,389,061.92
30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 694,533.57
30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 30,196.88 694,533.57

120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 2,778,129.06


DULZURA DE ANGEL S.A
Flujo de Caja ( en dolares )

0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Descripcion Mes 0 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12
Ingresos
Saldo Inicial 1,932,234.30 1,849,695.57 1,828,299.80 1,806,904.02 1,785,508.24 1,764,112.46 1,742,716.69 1,720,120.91 1,698,725.13 1,677,329.35 1,655,933.58 1,634,537.80 1,613,142.02 1,590,546.24 1,569,150.47 1,547,754.69
Ingresos por Ventas 0.00 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54
Aporte de los socios 787,413.72
Inversión Inicial 1,181,120.58
Total de Ingresos 1,968,534.30 1,932,234.30 1,970,483.11 1,949,087.33 1,927,691.56 1,906,295.78 1,884,900.00 1,863,504.22 1,840,908.45 1,819,512.67 1,798,116.89 1,776,721.12 1,755,325.34 1,733,929.56 1,711,333.78 1,689,938.01 1,668,542.23
Egresos
Remodelacion
Inversión Fija 33,250.00
Inversion Diferida 3,050.00
Costo de Fabricación 7,377.09 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 68,221.68 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 68,221.68 68,021.68 68,021.68 68,021.68
Gtos. de Administración 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77
Gastos de Ventas 11,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 11,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 11,857.83 10,857.83 10,857.83 10,857.83
Gastos Financieros 19,724.71 19,049.83 18,363.67 17,666.05 16,956.78 16,235.67 15,502.52 14,757.12 13,999.27 13,228.77 12,445.40 11,648.94 10,839.19 10,015.91 9,178.89 8,327.89
Impuesto Municipal y de Basura
0.00 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88
Total de Egresos 36,300.00 42,126.28 101,095.98 100,409.82 99,712.20 99,002.94 98,281.82 98,748.67 96,803.27 96,045.42 95,274.92 94,491.55 93,695.10 94,085.34 92,062.07 91,225.04 90,374.04
Ingresos - Egresos 1,932,234.30 1,890,108.02 1,869,387.13 1,848,677.51 1,827,979.35 1,807,292.84 1,786,618.18 1,764,755.56 1,744,105.18 1,723,467.25 1,702,841.97 1,682,229.57 1,661,630.24 1,639,844.22 1,619,271.72 1,598,712.96 1,578,168.19
Amortización del Prestamo 40,412.45 41,087.34 41,773.50 42,471.11 43,180.38 43,901.49 44,634.65 45,380.05 46,137.89 46,908.40 47,691.77 48,488.22 49,297.97 50,121.25 50,958.27 51,809.28
Disponibilidad Mensual 1,932,234.30 1,849,695.57 1,828,299.80 1,806,904.02 1,785,508.24 1,764,112.46 1,742,716.69 1,720,120.91 1,698,725.13 1,677,329.35 1,655,933.58 1,634,537.80 1,613,142.02 1,590,546.24 1,569,150.47 1,547,754.69 1,526,358.91

* Impuesto Municipal y de Basura corresponde al 1% de las ventas para Municipal Mas C$ 100,00 cordobas de Basura
Equivalente en dólares a $ 5,88 de Basura,
17 18 19 20 21 22 23 24
May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Totales

1,526,358.91 1,504,963.14 1,482,367.36 1,460,971.58 1,439,575.80 1,418,180.03 1,396,784.25 1,375,388.47 39,021,300.81


120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 120,787.54 2,778,113.38
0.00
0.00
1,647,146.45 1,625,750.67 1,603,154.90 1,581,759.12 1,560,363.34 1,538,967.56 1,517,571.79 1,496,176.01 41,799,414.19

68,021.68 68,221.68 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 68,021.68 1,572,475.77


1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 1,858.77 44,610.49
10,857.83 11,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 10,857.83 264,587.82
7,462.67 6,583.01 5,688.65 4,779.36 3,854.89 2,914.97 1,959.36 987.79 262,171.32

1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 1,307.88 27,881.29 57,962.42


89,508.83 89,829.16 87,734.81 86,825.52 85,901.04 84,961.13 84,005.52 109,607.36 2,201,807.82
1,557,637.63 1,535,921.51 1,515,420.09 1,494,933.60 1,474,462.30 1,454,006.44 1,433,566.27 1,386,568.65 23,241,327.10
52,674.49 53,554.15 54,448.51 55,357.80 56,282.27 57,222.19 58,177.80 59,149.37 532,067.23
1,504,963.14 1,482,367.36 1,460,971.58 1,439,575.80 1,418,180.03 1,396,784.25 1,375,388.47 1,327,419.28 22,709,259.87
DULZURA DE ANGEL S,A
Costos de Fabricación

Concepto Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11
Materia prima 4,831.40 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99
Materiales directos 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34
Mano de obra directa 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00
Prestaciones 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30
Materiales indirectos 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34
Materiales de Limpieza 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96
Uniforme 200.00 0.00 0.00 0.00 0.00 0.00 200.00 0.00 0.00 0.00 0.00 0.00
Energia Electrica (80%) 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00
Agua potable (80%) 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00
Total Costo de Fabricación 7,783.34 68,427.93 68,427.93 68,427.93 68,427.93 68,427.93 68,627.93 68,427.93 68,427.93 68,427.93 68,427.93 68,427.93

Costos de Administración

Concepto Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11
Sueldo 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00
Prestaciones 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94
Materiales de limpieza (50%) 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00
Energia Electrica (10%) 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00
Agua potable (10%) 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00
Telecomunicaciones (40%) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
Papeleria 50% 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00
Combustible y Lubricante (40%) 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00
Amortiacion Diferida (50%) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Impuesto Municipal y Basura (40%) 0.00
INNS Patronal 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00
INATEC 2% 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00
Total Gastos de Admon 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94

Costos de Ventas

Concepto Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11
Sueldo 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00
Prestaciones 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99
Publicidad 1,000.00 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00
Materiales de Limpieza (50%) 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00
Energia Electrica (10%) 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00
Agua potable (10%) 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00
Telecomunicaciones (60%) 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
Papeleria 50% 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00
Combustible y Lubricante (60%) 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00
Amortizacion Diferida (50%) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Impuesto Municipal y Basura (60%)
INNS Patronal 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50
INATEC 2% 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00
Total Gastos de Ventas 13,024.49 12,024.49 12,024.49 12,024.49 12,024.49 12,024.49 13,024.49 12,024.49 12,024.49 12,024.49 12,024.49 12,024.49
Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Totales
65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 65,675.99 1,515,379.20
236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 236.34 5,672.16
890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 890.00 21,360.00
148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 148.30 3,559.22
277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 277.34 6,656.16
79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 79.96 1,919.04
200.00 0.00 0.00 0.00 0.00 200.00 0.00 0.00 0.00 0.00 0.00 0.00 800.00
680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 680.00 16,320.00
440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 440.00 10,560.00
68,627.93 68,427.93 68,427.93 68,427.93 68,427.93 68,627.93 68,427.93 68,427.93 68,427.93 68,427.93 68,427.93 68,427.93 1,582,225.77

Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Totales
900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 21,600.00
224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 224.94 5,398.49
80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 1,920.00
85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 2,040.00
55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 1,320.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 7,200.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 3,600.00
390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 390.00 9,360.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 135.00 3,240.00
18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 432.00
2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 2,337.94 56,110.49

Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Totales
7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 7,250.00 174,000.00
1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 1,811.99 43,487.82
1,000.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 4,000.00
80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 1,920.00
85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 2,040.00
55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 55.00 1,320.00
450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 10,800.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 3,600.00
910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 910.00 21,840.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 1,087.50 26,100.00
145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 145.00 3,480.00
13,024.49 12,024.49 12,024.49 12,024.49 12,024.49 13,024.49 12,024.49 12,024.49 12,024.49 12,024.49 12,024.49 12,024.49 292,587.82
Plan Global de Inversión
Unidad Monetaria USD
DULZURA DE ANGEL

Rubros Monto Global Prestamos Recursos Propios


A. INVERSION FIJA 33,250.00 19,950.00 13,300.00
a.1 Edificio 10,000.00 6,000.00 4,000.00
a.2 Maquinaria y Equipo 1,550.00 930.00 620.00
a.3 Herramientas 2,200.00 1,320.00 880.00
a.4 Mobiliario y Equipo de oficina 3,000.00 1,800.00 1,200.00
a.5 Remodelación 0.00 0.00
a.6 Equipo Rodante 16,500.00 9,900.00 6,600.00
B. INVERSION DIFERIDA 3,050.00 1,830.00 1,220.00
b.1 Ingeniería de Diseño 0.00 0.00 0.00
b.2 Registro sanitario 500.00 300.00 200.00
b,3 Registro Mercantil 550.00 330.00 220.00
b.4 Aspectos Legales 300.00 180.00 120.00
b.5 Registro de Marca 700.00 420.00 280.00
b.6 Publicidad Previa 1,000.00 600.00 400.00
b.7 Desaduanaje 0.00 0.00 0.00
C. CAPITAL DE TRABAJO 1,838,494.57 1,103,096.74 735,397.83
c.1 Materia Prima 1,515,379.20 909,227.52 606,151.68
c.2 Materiales 15,047.36 9,028.42 6,018.94
c.3 Capital Humano 308,068.01 184,840.81 123,227.21
D. IMPREVISTOS (5%) 93,739.73 56,243.84 37,495.89

E. INVERSION TOTAL 1,968,534.30 1,181,120.58 787,413.72

Financiamento por deuda o prestamo 1,181,120.58

Capital social de trabajo 787,413.72


DULZURA DE ANGEL ,S,A
Balance General Inicial
Balance inicial

Activo Circulante Pasivo Fijo


Caja/Banco 1,838,494.57 Prestamos Bancarios
Imprevistos 93,739.73
Total Activo Circulantes $1,932,234.30 Total Pasivos Fijo

Activo Fijo Capital


Edificio 10,000.00 Capital Social
Maquinaria y Equipo 1,550.00
Herramientas 2,200.00 Total Capital Social
Mobiliario y Equipo de Oficina 3,000.00
Remodelación
Equipo Rodante 16,500.00 Pasivo + Capital Social
Total Activo Fijo $33,250.00

Activo Diferidos
Ingeniería de Diseño
Registro Sanitario 500.00
Registro Mercantil 550.00
Registro Legales 300.00
Registro Marca 700.00
Publicidad Previa 1,000.00
Desaduanaje
Total Activo Diferidos $3,050.00

Total Activos $1,968,534.30

Elaborado Por: Revisado Por: Autorizado Por:

*Valores de Balance General Inicial basado con el Plan Globla de Inversión

DULZURA DE ANGEL ,S,A


Balance General Final
Balance inicial

Activo Circulante Pasivo Fijo


Caja/Banco 1,101,361.58 Prestamos Bancarios
Imprevistos 93,739.73
Total Activo Circulantes $1,195,101.31 Total Pasivos Fijo

Activo Fijo Capital


Edificio 10,000.00 Capital Social 787,413.72
Maquinaria y Equipo 1,550.00 Utilidad periodo 443,987.59
Herramientas 2,200.00 Total Capital Social
Mobiliario y Equipo de Oficina 3,000.00
Remodelación 0.00
Equipo Rodante 16,500.00 Pasivo + Capital Social
Total Activo Fijo $33,250.00

Activo Diferidos
Ingeniería de Diseño 0.00
Registro Sanitario 500.00
Registro Mercantil 550.00
Registro Legales 300.00
Registro Marca 700.00
Publicidad Previa 1,000.00
Desaduanaje 0.00
Total Activo Diferidos $3,050.00

Total Activos $1,231,401.31


Elaborado Por: Revisado Por: Autorizado Por:

*Valores de Balance General Inicial basado con el Plan Globla de Inversión


1,181,120.58

$1,181,120.58

$787,413.72

$1,968,534.30

utorizado Por:

0.00

$0.00

1,231,401.31

$1,231,401.31
utorizado Por: $0.00
DULZURA DE ANGEL,S.A
ESTADO DE RESULTADO
FECHA
Unidad Monetaria: Dólar

Ventas Netas
Menos: Costos de Fabricación
Utilidad Bruta

Menos:
Gastos de Operación
Gastos de Administración
Gastos de Ventas
Gasots Financieros
Total Gastos de Operación

Utilidad Antes de Impuestos


Impuestos sobre la renta (30%)

Utilidad Neta del Año


S.A
ADO

ólar

2,778,113.38
1,572,475.77
$1,205,637.61

44,610.49
264,587.82
262,171.32
$571,369.63

634,267.98
190,280.40

$443,987.59
MEMORIA DE CALCULO SOBRE PRESUPUESTO INICIAL

MATERIA PRIMA

Productos Unidad Mendida Unidades Costo Unitario Costo Total


1 Esencias Ml 60 0.44 0.44
2 Alcohol Ml 32 0.29 0.29
3 Glicerina Ml 4 0.02 0.02
4 Colorante vegetal Ml 2 0.02 0.02
5 Envase con atomizador Unidad 1 0.45 0.45
6 Papel filtro Unidad 1 0.02 0.02
7 Varillas de agitación Unidad 1 0.02 0.02
8 Contenedores Unidad 1 0.02 0.02
9 Etiqueta Unidad 2 0.09 0.18
### pegamento Unidad 1 0.02 0.02
### cajas p/producto Unidad 1 1.36 1.36
### sellador industrial Unidad 0.01 0.2 0
###
###
###
TOTAL 2.84

Cantidad de Producto 156 Ml

MATERIALES DIRECTOS

Productos Unidad Mendida Unidades Costo Unitario Costo Total


1 guantes pares 50 1.14 57
2 gafas Unidad 8 3.18 25.44
3 lanilla Libra 200 0.18 36
4 detergente Unidad 5 3.18 15.9
5 jabon anticeptico Unidad 15 1.06 15.9
6 recipentes Unidad 30 2.05 61.5
7 mascarillas Unidad 30 0.82 24.6
8 0
9 0
### 0
TOTAL 236.34

MATERIALES DE LIMPIEZA
Productos Unidad Mendida Unidades Costo Unitario Costo Total
1 lampaso Unidad 3 2.27 6.81
2 escobas Unidad 3 2.27 6.81
3 detergente Unidad 3 3.18 9.54
4 Jabon liquido Unidad 5 11.36 56.8
5 0
6 0
7 0
8 0
9 0
### 0
### 0
### 0
0
TOTAL 79.96

MATERIALES INDIRECTOS FABRICACION

Productos Unidad Mendida Unidades Costo Unitario Costo Total


1 bolsa de basura Unidad 10 3.86 38.6
2 bolsa de gavachas Unidad 50 2.73 136.5
3 botas de hule Unidad 6 11.36 68.16
4 Fajones de seguridad Unidad 3 11.36 34.08
5 0
6 0
7 0
8 0
9 0
### 0
### 0
### 0
0
TOTAL 277.34

PRESUPUESTOS SERVICIOS BASICOS y GASTOS FIJOS

Energia electrica 850


Agua potable 550
Telecomunicaciones 750
Papeleria 300
Combustible y Lubrincantes 1300
ACTIVOS FIJOS DEPRECIACION MENSUAL

Edificio 10000 2 AÑOS 416.67 Renta puntos venta y oficinas mensual


Marquinarias 1550 2 AÑOS 64.58 Selladores Industriales 10 Unid
Equipo laboratorio (Herramientas) 2200 2 AÑOS 91.67 Herramientas
Mobiliario 3000 2 AÑOS 125.00 Mobiliario
Equipo rodante 16500 2 AÑOS 687.50

CONSOLIDACION DE DEUDA

BANCO BAC
Principal 1,181,120.58
Plazo años 2 24 meses
Tasa interes anual 20 0.02 mensual

cuotas años cuota periodica cuota interes cuota princial saldo


0 2011 0 0 0 1,181,120.58
1 2011 60,137.16 19,724.71 40,412.45 1,140,708.13
2 2011 60,137.16 19,049.83 41,087.34 1,099,620.79
3 2011 60,137.16 18,363.67 41,773.50 1,057,847.30
4 2011 60,137.16 17,666.05 42,471.11 1,015,376.19
5 2011 60,137.16 16,956.78 43,180.38 972,195.81
6 2011 60,137.16 16,235.67 43,901.49 928,294.31
7 2011 60,137.16 15,502.52 44,634.65 883,659.67
8 2011 60,137.16 14,757.12 45,380.05 838,279.62
9 2011 60,137.16 13,999.27 46,137.89 792,141.73
10 2011 60,137.16 13,228.77 46,908.40 745,233.33
11 2011 60,137.16 12,445.40 47,691.77 697,541.57
12 2011 60,137.16 11,648.94 48,488.22 649,053.35
13 2012 60,137.16 10,839.19 49,297.97 599,755.38
14 2012 60,137.16 10,015.91 50,121.25 549,634.13
15 2012 60,137.16 9,178.89 50,958.27 498,675.86
16 2012 60,137.16 8,327.89 51,809.28 446,866.58
17 2012 60,137.16 7,462.67 52,674.49 394,192.09
18 2012 60,137.16 6,583.01 53,554.15 340,637.94
19 2012 60,137.16 5,688.65 54,448.51 286,189.43
20 2012 60,137.16 4,779.36 55,357.80 230,831.63
21 2012 60,137.16 3,854.89 56,282.27 174,549.35
22 2012 60,137.16 2,914.97 57,222.19 117,327.17
23 2012 60,137.16 1,959.36 58,177.80 59,149.37
24 2012 60,137.16 987.79 59,149.37 0.00
1,443,291.90 262,171.32 1,181,120.58
CALCULO DEL VALOR ACTUAL NETO DE PROYECTO
i1 20 0.0167
I2 18500 15.4167
-OI+CF1/(1+i)n+CF2/(1+i)n+.......
VAN

0 1 2 3 4 5 6 7
VAN1 CAPITTAL INICIAL Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11
30,350,533.86 -1,968,534.30 1849695.57 1,798,327.67 1748146.86 1699128.03 1651246.58 1604478.37 1557713.08 1513118.77

0 1 2 3 4 5 6 7
VAN2 CAPITTAL INICIAL Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11
-336.33 -1,968,534.30 1849695.57 111,368.52 6,704.48 403.56 24.29 1.46 0.09 0.01

CALCULO DE LA TIR
i1+ i2-i1/VAN1-VAN2/VAN1
TIR

TIR 0.02
8 9 10 11 12 13 14 15 16 17 18 19 20 21
Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12
1469567.95 1427038.37 1385508.27 1344956.3 1304377.46 1265735.59 1228010.11 1191181.38 1155230.13 1119231.45 1084993.77 1051577.85 1018965.95 987140.69

8 9 10 11 12 13 14 15 16 17 18 19 20 21
Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
22 23
Nov-12 Dec-12 TOTAL CF
956085.03 907612.93 32,319,068.16

22 23
Nov-12 Dec-12 TOTAL CF
0.00 0.00 1,968,197.97