172817746 Corrida Financiera Villa Union

8/13/2019 172817746 Corrida Financiera Villa Union

1/13


2/13

CONCEPTOS UNIDAD CANTIDAD COSTO UNITARIO MONTOS PROGRAMA SOCIACTIVO FIJOMANTELES REDONDOS O RECTANGULARES CORTOS LOTE 60 $170.00 $10,200.00 $10,200.00SILLAS DE PLASTICO PZA 600 $120.00 $72,000.00 $72,000.00Mesa redonda 150 cubierta en fibra de vidrio PZA 50 $1,300.00 $65,000.00 $65,000.00

Tablon rectangular 240 cubierta en fibra de vidrio PZA 10 $1,180.00 $11,800.00 $11,800.00SOBREMANTELES VARISO COLORES PZA 300 $70.00 $21,000.00 $21,000.00

SUBTOTAL 180,000.00$ 180,000.00$ $

ACTIVO DIFERIDO

ELABORACION DE PROYECTO DOCUMENTO 1 3,000.00$ 3,000.00$ 3,000.00$ ASESORIA TECNICA Y CAPACITACION (10 %)

SERVICIO 1 15,000.00$15,000.00$ 15,000.00$

SUBTOTAL 18,000.00$ 18,000.00$ $

CAPITAL DE TRABAJO

-$ -$

SUBTOTAL -$ -$

TOTALES 198,000.00$ $

SRA GRUPO

MONTO PROYECTO 180,000.00$ $

ASISTENCIA TECNICA 18,000.00$ $

198,000.00$ $

MIES

MANO DE OBRA

INVENTARIO

EFECTIVO

_____________________________________________________PRESUPUESTO DE INVERSION


3/13

COSTO POR SERVICIO PRECIO

MESAS REDONDAS CON SOBRE MANTEL C/ 10 SILLAS 65.00$

MESAS CUADRADAS CON SOBRE MANTEL C/ 10 SILLAS 65.00$

SILLAS ADICIONAL 5.00$

MESAS CUADRADAS FORRADA C/ 10 SILLAS FORRADAS 120.00$

MESAS CUADRADAS FORRADA C/ 10 SILLAS FORRADAS 120.00$

SILLAS ADICIONAL FORRADA 15.00$

PROGRAMA DE SERVICIOS/ CAPACIDAD INSTALADA DIARIO SEMANA MES

MESAS REDONDAS CON SOBRE MANTEL C/ 10 SILLAS 17 68

MESAS CUADRADAS CON SOBRE MANTEL C/ 10 SILLAS 10 40

SILLAS ADICIONAL 12 48

CAPACIDAD DE ALQUILER/ MESAS 39 156

MANTENIMIENTO DIARIO SEMANA MES

MANTENIMIENTO 78 312

FLETE 108 432

TOTAL 186.00 744.00

MANO DE OBRA DIRECTA CANTIDAD SALARIO SEMANAL

SUELDO

MENSUAL

APORTACION DEL GRUPO 2 100 600 2400

SERVICIOS AUXILIARES PAGO MENSUAL

MEMORIAS DE CALCULO DE COSTOS Y VENTAS


4/13

LUZ 100.00

AGUA 10.00

DETERGENTE Y JABONES 200.00

TOTAL 110.00

GASTOS DE ADMINISTRACION MENSUAL

PAPELERIA 100.00

AUXILIAR 250.00

TOTAL 350


5/13

COSTOS DEL PROYECTO COSTOS AO AO AO AO AOCONCEPTO MES 1 2 3 4 5

MANO DE OBRA DIRECTA 2,400.00$ 28,800.00$ 30,240.00$ 31,752.00$ 33,339.60$ 35,006.58$

MANTENIMIENTO 312.00$ 3,744.00$ 3,931.20$ 4,127.76$ 4,334.15$ 4,550.86$

FLETE 432.00$ 5,184.00$ 5,443.20$ 5,715.36$ 6,001.13$ 6,301.18$

LUZ 100.00$ 1,200.00$ 1,260.00$ 1,323.00$ 1,389.15$ 1,458.61$

AGUA 10.00$ 120.00$ 126.00$ 132.30$ 138.92$ 145.86$

DETERGENTE Y JABONES 200.00$ 2,400.00$ 2,520.00$ 2,646.00$ 2,778.30$ 2,917.22$

PAPELERIA 100.00$ 1,200.00$ 1,260.00$ 1,323.00$ 1,389.15$ 1,458.61$

AUXILIAR 250.00$ 3,000.00$ 3,150.00$ 3,307.50$ 3,472.88$ 3,646.52$

PUBLICIDAD

PERMISOS

TOTAL 3,804.00$ 45,648.00$ 47,930.40$ 50,326.92$ 52,843.27$ 55,485.43$

INCREMENTO INFLACION 5% ANUAL

__________________________________________________

PROYECCION DE COSTOS


6/13

COSTOS FIJOS AO 1 AO 2 AO 3 AO 4 AO 5

LUZ 1,200.00$ 1,260.00$ 1,323.00$ 1,389.15$ 1,458.61$AGUA 120.00$ 126.00$ 132.30$ 138.92$ 145.86$

PAPELERIA 1,200.00$ 1,260.00$ 1,323.00$ 1,389.15$ 1,458.61$

AUXILIAR 3,000.00$ 3,150.00$ 3,307.50$ 3,472.88$ 3,646.52$

AUXILIAR 3,000.00$ 3,150.00$ 3,307.50$ 3,472.88$ 3,646.52$

PUBLICIDAD -$ -$ -$ -$ -$

PERMISOS -$ -$ -$ -$ -$

TOTAL 8,520.00$ 8,946.00$ 9,393.30$ 9,862.97$ 10,356.11$

COSTOS VARIABLES AO 1 AO 2 AO 3 AO 4 AO 5

MANO DE OBRA DIRECTA 28,800.00$ 30,240.00$ 31,752.00$ 33,339.60$ 35,006.58$MANTENIMIENTO 3,744.00$ 3,931.20$ 4,127.76$ 4,334.15$ 4,550.86$

FLETE 5,184.00$ 5,443.20$ 5,715.36$ 6,001.13$ 6,301.18$

TOTAL 37,728.00$ 39,614.40$ 41,595.12$ 43,674.88$ 45,858.62$

AO 1 AO 2 AO 3 AO 4 AO 5

COSTOS FIJOS 8,520.00$ 8,946.00$ 9,393.30$ 9,862.97$ 10,356.11$

COSTOS VARIABLES 37,728.00$ 39,614.40$ 41,595.12$ 43,674.88$ 45,858.62$

COSTOS TOTALES 46,248.00$ 48,560.40$ 50,988.42$ 53,537.84$ 56,214.73$

________________________________________________

COSTOS TOTALES


7/13

VENTAS MENSUALES

VOLUMEN PRECIO VENTAS AO AO AO AO AOCONCEPTO UNITARIO MES 1 2 3 4 5

MESAS REDONDAS

CON SOBRE MANTEL C/

10 SILLAS

17

$65.00

68 75,140.00$ 81,151.20$ 87,643.30$ 94,654.76$ 102,227.14$

MESAS CUADRADAS

CON SOBRE MANTEL C/

10 SILLAS

10

$65.00

40 26,000.00$ 28,080.00$ 30,326.40$ 32,752.51$ 35,372.71$

SILLAS ADICIONAL 12 $5.00 48 2,880.00$ 3,110.40$ 3,359.23$ 3,627.97$ 3,918.21$

TOTAL 156 104,020.00$ 112,341.60$ 121,328.93$ 131,035.24$ 141,518.06$

INCREMENTO EN VENTAS ANUAL 8%

__________________________________________________

PROYECCION DE INGRESOS


8/13

CONCEPTOS AO 1 AO 2 AO 3 AO 4 AO 5( + ) VENTAS 104,020.00$ 112,341.60$ 121,328.93$ 131,035.24$ 141,518.06$

COSTOS FIJOS 8,520.00$ 8,946.00$ 9,393.30$ 9,862.97$ 10,356.11$

COSTOS VARIABLES 37,728.00$ 39,614.40$ 41,595.12$ 43,674.88$ 45,858.62$( - ) COSTOS TOTALES 46,248.00$ 48,560.40$ 50,988.42$ 53,537.84$ 56,214.73$

( = ) UTILIDAD BRUTA 57,772.00$ 63,781.20$ 70,340.51$ 77,497.40$ 85,303.33$( - ) DEPRECIACION 24,850.00$ 24,850.00$ 24,850.00$ 24,850.00$ 24,850.00$

( = ) UTILIDAD ANTES DE IMPUESTOS 32,922.00$ 38,931.20$ 45,490.51$ 52,647.40$ 60,453.33$( - ) IMPUESTOS 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$

( = ) UTILIDAD DEL EJERCICIO 31,722.00$ 62,581.20$ 69,140.51$ 76,297.40$ 84,103.33$

ACTIVO FIJO VALOR ORIGINAL TASA AOS DEP ANUAL VALOR RESCATE

MANTELES REDONDOS O RECTANGULARES CORTOS 10200 10%

5 1,020.00$ 5,100.00$

SILLAS DE PLASTICO 72000 15% 5 10,800.00$ 18,000.00$

Mesa redonda 150 cubierta en fibra de vidrio 65000 15% 5 9,750.00$ 16,250.00$

Tablon rectangular 240 cubierta en fibra de vidrio 11800 10%

5 1,180.00$ 5,900.00$

SOBREMANTELES VARISO COLORES 21000 10% 5 2,100.00$ 10,500.00$TOTAL 180,000.00$ 24,850.00$ 55,750.00$

______________________________________________________

ESTADO DE RESULTADOS

COSTOS DE DEPRECIACIONES


9/13

CONCEPTOS / AO AO 0 AO 1 AO 2 AO 3 AO 4 AO 5

( + ) VENTAS 104,020.00$ 112,341.60$ 121,328.93$ 131,035.24$ 141,518.06$

( + ) VALOR DE RESCATE -$ -$ -$ -$ 55,750.00$

( = ) INGRESOS TOTALES 104,020.00$ 112,341.60$ 121,328.93$ 131,035.24$ 197,268.06$

COSTOS FIJOS 8,520.00$ 8,946.00$ 9,393.30$ 9,862.97$ 10,356.11$

COSTOS VARIABLES 37,728.00$ 39,614.40$ 41,595.12$ 43,674.88$ 45,858.62$

( = ) COSTOS TOTALES 46,248.00$ 48,560.40$ 50,988.42$ 53,537.84$ 56,214.73$

COMPRA ACTIVO FIJO 180,000.00$ $0.00 -$ -$ -$ -$

COMPRA ACTIVO DIFERIDO 18,000.00$ $0.00 -$ -$ -$ -$

COMPRA CAPITAL DE TRABAJO -$ $0.00 -$ -$ -$ -$

( = ) SALDO FINAL 198,000.00-$ 57,772.00$ 48,560.40$ 50,988.42$ 53,537.84$ 56,214.73$

___________________________________________

FLUJO DE EFECTIVO


10/13

CONCEPTOS / AO AO 1 AO 2 AO 3 AO 4 AO 5

VENTAS 104,020.00$ 112,341.60$ 121,328.93$ 131,035.24$ 141,518.06$

COSTOS FIJOS 8,520.00$ 8,946.00$ 9,393.30$ 9,862.97$ 10,356.11$COSTOS VARIABLES 37,728.00$ 39,614.40$ 41,595.12$ 43,674.88$ 45,858.62$

COSTOS TOTALES 46,248.00$ 48,560.40$ 50,988.42$ 53,537.84$ 56,214.73$

PUNTO DE EQUILIBRIO $ 13,368.89$ 13,818.87$ 14,293.55$ 14,793.85$ 15,320.78$

PUNTO DE EQUILIBRIO % 12.85% 12.30% 11.78% 11.29% 10.83%

INTERPRETACION

ES LO QUE SE TIENE QUE VENDER PARA NO PERDER NI GANAR

___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

______________________________________________________________

PUNTO DE EQUILIBRIO


11/13

TASA DE ACTUALIZACION 10%

AO INGRESOS EGRESOS FLUJO DE TASA INGRESOS EGRESOS

EFECTIVO (1+t)-n ACTUALIZADOS ACTUALIZADOS

0 -$ 198,000.00$ 198,000.00-$ 1.0000 $0.00 $198,000.00

1 104,020.00$ 46,248.00$ 57,772.00$ 0.9091 $94,563.64 $42,043.642 112,341.60$ 48,560.40$ 63,781.20$ 0.8264 $92,844.30 $40,132.56

3 121,328.93$ 50,988.42$ 70,340.51$ 0.7513 $91,156.22 $38,308.354 131,035.24$ 53,537.84$ 77,497.40$ 0.6830 $89,498.83 $36,567.07

5 197,268.06$ 56,214.73$ 141,053.33$ 0.6209 $122,487.95 $34,904.93

TOTAL $490,550.93 $389,956.55

VAN $100,594.39

TIR 25.64%

B/C 1.26

CRITERIO DE DECISIN

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__________________________________________________ ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)


12/13


13/13

De acuerdo a reglas de Operacin 10% como minimo y de hasta el 50% de lo solicitado

PORCENTAJE AO PAGOS MONTO DE AHORRO

20% 1 1 7,200.00$

MONTO RECIBIDO 180,000.00$ 2 2 7,200.00$

3 3 7,200.00$

4 4 7,200.00$

5 5 7,200.00$

36,000.00$

_____________________________________________________ ESQUEMA DE CAPITALIZACION Y AHORRO

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172817746 Corrida Financiera Villa Union