Ultimo avance.xlsx

8/19/2019 Ultimo avance.xlsx

1/173

No. 1 INVERSION EN OBRAS FISICASDETALLE DE INVERSION CANTIDAD COSTO UNITARIO

Invernadero 1 64,600,000Canaletas 1 73,900,000sistema de riego 1 87,760,000ona r!si"#a#i$n 1 48,908,000#asa media som%ra 1 27,900,000#asa de esta#amiento 1 50,000,000Reservatorio de ag!a 1 12,000,000&ano de o%ra 1 200,000,000

No. ' INVERSION EN &A(UINARIA ) E(UI*O DE

CANTIDAD COSTO UNITARIO

Galcom 1 26,000,000Bomba 2hp 1 2,000,000Bomba 3hp 1 3,200,000Bomba 10hp 1 5,500,000Generador 1 20,000,000Mezcladora 1 6,500,000Compactadora de S!trato 1 6,496,000"a#adora de $bete! 1 9,976,000Bomba a%a &' 1 1,700,000

Total

No. , INVERSION DE -ERRA&IENTASDETALLE DE INVERSI+N CANTIDAD COSTO UNITARIO

Valdes 14 7,000Tieras 20 13,000/alas 3 14,000Asadon 3 14,000Caa de 0erramientas 1 58,000

DETALLE DE INVERSI+NINVERSIONES

VIVERO*O*A)


2/173

DETALLE DE INVERSION CANTIDAD COSTO UNITARIOEs#ritorio Ti/o geren#ia 1 300,000Es#ritorio Ti/o se#retaria 2 300,000Im/resora m!lti4!n#ional 1 1,360,000Com/!tadoras 3 1,580,000ar#0ivador 2 800,000Tele4ono 1 150,000sillas 4 102,500sillas visita 4 60,000

Total

No. 5 INVERSION EN ACTIVOS INTAN6IBLESDETALLE DE INVERSION(S$)*+ *( '-(./C$+B+"+*/* 4285714

(S$)*+ *( ./C$+B+"+*/* 5714286"+C(C+/SG/S$S *( -G/+/C+M$/( ')(S$/ ( M/-C&/($-(/M+($ *( '(-S/"+M'-(+S$STOTAL 6ASTOS *REO*ERATIVOS

No. 7 COSTO &ANO DE OBRA

CAR6O'ro:e!;onal ;#ero 900,000 10,800,000operar;o! 1 718,350 8,620,200operar;o! 2 718,350 8,620,200operar;o! 3 718,350 8,620,200operar;o! 4 718,350 8,620,200operar;o! 5 718,350 8,620,200operar;o! 6 718,350 8,620,200operar;o! 7 718,350 8,620,200operar;o! 8 718,350 8,620,200Sbtotal < 79,761,600

No. 8 *ORCENTA9ES UTILIADOS *ARA *RESTACIONES S: ITE&

4 +CB., S(/

833C(S/$+/S833'-+M/S4 17 /C/C+(S

RE&UNERACI+N&ENSUAL

RE&UNERACI+NANUAL


3/173

85 S/")*12 '(S+(S

1045-+(SGS05 *$/C+

1 $-/S'-$(1 +$(-(S(S C(S/$+/S

;.;85TOTAL

No. ; COSTOS DE &ATERIALES


4/173

G/S$S '- *('-(C+/C+ /C$+S *( '-*)CC+/C$+ +*/ )$+" CS$ /C$+

Galcom 10 26,000,000Bomba 2hp 10 2,000,000

Bomba 3hp 10 3,200,000Bomba 10hp 10 5,500,000Generador 10 20,000,000Mezcladora 10 6,500,000Compactadora de S!trato 10 6,496,000"a#adora de $bete! 10 9,976,000Bomba a%a &' 10 1,700,000

$$/" /C$+S *( '-*)CC+ 81,372,000

*OR DE*RECIACI+N ACTIVOS DE AD&INISTRACI+N

ACTIVO VIDA UTIL COSTO ACTIVO

/ct;#o! de /dm;n;!trac;Fn 10 9,400,000Total a#tivos de administra#i$n ?2@@2@@@

No. 1' RE&UNERACI+N AL *ERSONAL AD&INI

CAR6OB. AD&INISTRACIONGerente ;#ero 10,000,000 120,000,000Contador 1,200,000 14,400,000

s!%total 112'@@2@@@ 1,2@@2@@@

No. 1, OTROS 6ASTOS AD&INISTRATI

SERVICIO CANTIDADt;le! H papeler>a aIo 1Ca:eter>a aIo 1

TOTAL

ACTIVO INTAN6IBLE

Ga!to! preoperat;#o! 5 2,400,000

RE&UNERACI+N&ENSUAL

RE&UNERACI+NANUAL

UNIDAD DE&EDIDA

*LAO A&ORTIACI+N

COSTO DELACTIVO


5/173

/M-$+/-

ACTIVO INTAN6IBLE

/mort;zac;Fn en c;:ra! :>!;ca! 5 565,068,000

$$/" / /M-$+/-

TOTAL A&ORTIACION ANUAL 57827;2@@@

No 15. 6astos de venta !t;ca M(S 12'bl;c;dad M(S 12

$ran!porte M(S 12

TOTAL

No. 17 DISTRIBUCION DE COSTOS

COSTO COSTO FI9OCo!to de 'rodcc;FnMano de bra d;recta J 118,745,082Mano de obra ;nd;recta KMater;ale! d;recto! J 26,136,500Mater;ale! ;nd;recto! J 0*eprec;ac;Fn 8,137,200Ser#;c;o! J 13,871,250Manten;m;ento K J K

S!%total J 8,137,200 J 158,752,832

6astos de Administra#i$nSeldo! H pre!tac;one! J 206,808,000tro! %a!to! J 946,000're operat;#o! J 113,493,600*eprec;ac;Fn J 173,646

S!%total J 321,421,246

Ga!to! de enta!

*LAO A&ORTIACI+N

COSTO DELACTIVO

UNIDAD DE&EDIDA

COSTOVARIABLE


6/173

'bl;c;dad, promoc;Fn, tran!porte! J 8,400,000Seldo! H pre!tac;one! K*eprec;ac;Fn K

S!%total J 8,400,000

TOTAL J 337,958,446 J 158,752,832COSTOS TOTALES J 496,711,278

prec;o de #enta J 600 "o da el eDerc;c;on;dade! a prodc;r 'lantla! 3,522,600 en el aIoCo!to Do 337,958,446Co!to #ar;able total 158,752,832Co!to #ar;able n;tar;o J 4507

Lo pto eE;l;br;o 609,008 (n n;dade! 'lantl

N@ 18 Datos agr!/ados /ara #al#!lar /!nto de e!ili%r

UNIDADES COSTO FI9O COSTO VARIABLE

0 J 337,958,446 J 0400 J 337,958,446 J 18,027600 J 337,958,446 J 27,040

1200 J 337,958,446 J 54,0801600 J 337,958,446 J 72,107

609,008 J 337,958,446 J 27,446,114

No ', *rog

CONCE*TOS 0 1/ct;#o! Do! H tan%;ble!MaE;nar;a H (E;po J 81,372,000Mob;l;ar;o H decorac;Fn J KMeble! H (E;po de c;na J 9,400,000

SUBTOTAL J 90,772,000ACTIVOS DIFERIDOS/decac;one! ,obra! :>!;ca! J 565,068,000Ga!to! preoperat;#o! J 2,400,000

SUBTOTAL J 567,468,000TOTAL INVERSION FI9A J 658,240,000

No ' Costos 6astos O/era#ionales

CONCE*TO AO

1


7/173

Co!to! de prodcc;Fn J 60,978,273Ga!to! /dm;n;!trat;#o! J 321,421,246Ga!to! de #enta J 8,400,000

Total CostosO/era#ionales J 390,799,519

CALCULO DEL CA*ITAL DE TRABA9O ICT CO $otal co!to! operac;onale! J 390,799,519K deprec;ac;Fn 8,310,845!e re!ta 1 para ;%alK amort d;:er;do! J 113,493,600

J 268,995,074 C'/

CO*D CO*A,7@CO*D J 747,209Cap;tal de trabaDo J 22,416,256

*RO)ECCION CA*ITAL DE TRABA9O TER&INOS CONSTANTES' .N1O+Pn. J 22,416,256

; 0047 la ;nQac;Fnn J 1 n aIo' J 21,409,987

*;:erenc;a J 1,006,269

N@ '5 Ca/ital de tra%

DETALLE@ 1

C/'+$/" *( $-/B/ J 22,416,256 J 1,006,269

TOTAL INVERSION G ''2172'57 G 12@@72'7?

No '7 Inversi$n de #a/ital d

DETALLE

@ 1C/'+$/" *( $-/B/ J 22,416,256 J 1,006,269+ncremento alor en la prodcc;Fn

Co!to operac;onal anal

Sin in#remento en /rod!##i$n

Con in#remento en /rod!##i$n

F!en0tt/H/#3/


8/173

TOTAL INVERSION J 22,416,256 J 1,006,269

Cal#!lo del #a/ital de tra%ao a terminos #orrientesinJa#i$n 0047In#remento a=o ' J 1,053,564in#remento a=o , J 1,103,082in#remento a=o J 1,154,926in#remento a=o 5 J 1,209,208

No '8 Inversion en Ca/ital de traDETALLE

@ 1C/'+$/" *( $-/B/ J 22,416,256 J 23,469,820

In#remento de /rod!##i$n an!al J K+ncremento cap;tal trabaDo1 J 23,469,820 *;:erenc;a+ncremento cap;tal trabaDo2 J 23,519,338+ncremento cap;tal trabaDo3 J 23,571,183+ncremento cap;tal trabaDo4 J 23,625,464

No '; Inversi$n de #a/ital de traDETALLE

@ 1

C/'+$/" *( $-/B/ J 22,416,256 J 23,469,820+ncremento (n Cap;tal de trabaDo J 22,416,256


N@ '?. *RESU*UESTO DE CA*ITAL DE TRABA9O *UNTO DE VISTA CONTA #on in#remento de /rod!##i$n

CONCE*TO @ 1

A#tivosCorr;ente! de caDa H banco! 0 22,416,256Centa! por cobrar ;n#entar;o! 0 0

$$/" /C$+S C--+($(S 0 22,416,256

*asivos 00 00Corr;ente! centa! por pa%ar 0 0

Cap;tal de $rabaDo 0 22,416,256

+ncremento de cap;tal de trabaDo 0 22,416,256


9/173

/rograma de inversi$n terminos #onstantes+n#er!;Fn obra! !;ca! 565,068,000;n#er!;Fn en maE;nar;a H eE;po 81,372,000;n#er!;Fn meble H en!ere! eE;po! 9,400,000;n#er!;on ;ntan%;ble! 2,400,000total inversi$n 75;2'@2@@@

Cap;tal de trabaDo J 22,416,256

CONCE*TO @ 1+n#er!;Fn Da K658,240,000Cap;tal de trabaDo K22,416,256 K22,416,256

TOTAL DE INVERSIONES 37;@27572'57 3''2172'57

No. ,1 CUADRO VALOR RESISUAL ACT

CONCE*TO @ 1tro! act;#o! prodcc;Fn/ct;#o! adm;n;!trat;#o!/ct;#o! de #enta!/ct;#o! de d;!tr;bc;FnSbtotal #alor re!;dal

/ct;#o! Do!Cap;tal de trabaDo

TOTAL VALOR RESIDUAL

No. ,' *RESU*UESTO

CONCE*TO @ 11 Co!to! *;recto!

Mater;ale! *;recto! 26,136,500 27,364,916Mano de bra *;recta 118,745,082 118,745,082*eprec;Fn 8,137,200 8,137,200

S!%total Costos Dire#tos 15,2@1;28;' 152'821?;

2 Ga!to! Generale! de prodcc;Fn 0 0Mater;ale! +nd;recto! < < Mano de obra ;nd;recta

Ser#;c;o! H otro! J 13,871,250 J 14,523,199

N@. ,@ *RO6RA&A DE INVERSIONES


10/173

1,2;812'5@ 125',21??

TOTAL COSTOS DE *RODUCCI+N 1772;?@2@,' 17;288@2,?7

No. ,, *RESU*UESTO DE 6ASTOS DE

CONCE*TO 1 'Seldo! H pre!tac;one! 206,808,000 206,808,000'a%o! de !er#;c;o! #ar;o! 946,000 946,000tro! e%re!o! < < *eprec;ac;Fn 173,646 173,646/mort;zac;Fn d;:er;do! 113,493,600 113,493,600

,'12'12'7 ,'12'12'7

No. , *RESU*UESTO

CONCE*TO 1 ''bl;c;dad 7,200,000 7,200,000

$ran!porte 1,200,000 1,200,000TOTAL 6ASTOS VENTA ;2@@2@@@ ;2@@2@@@

No. ,5 *RO6RA&ACION DE COSTOS

CONCE*TO 1 'Co!to! de prodcc;on 166,890,032 168,770,396Ga!to! adm;n;!trat;#o! 321,421,246 321,421,246Ga!to! de #enta 8,400,000 8,400,000TOTAL COSTOS O*ERACIONALES ?728112'8; ?;25?127'

No. ,7 FLU9O NETO DE IN

CONCE*TO @ 1+n#er!;Fn .;Da K658,240,000Cap;tal de trabaDo K22,416,256 K1,006,269alor -e!;dalFl!o Neto de Inversi$n 37;@27572'57 312@@72'7?

No. ,

CONCE*TO FUENTES @

S!%total 6astos generales de/rod!##i$n

TOTAL 6ASTOS DEAD&INISTRACI+N


11/173

A#tivos Fios Tangi%lesMaE;nar;a H eE;po 'r K81,372,000Mob;l;ar;o H decorac;Fn 'r < Meble! H eE;po! de oc;na 'r K9,400,000

K90,772,000A#tivos Di4eridos

Ga!to! preoperac;onale! 'r K2,400,000bra! :>!;ca! ;n!talac;Fn 'r K565,068,000Cap;tal de trabaDo Cr H 'r K22,416,256

TOTAL INVERSIONES 37;@27572'57

No ,; *RO6RA&A DE A&ORTIACION DE CREDITO


12/173

2,070,532N1O0,0645P2 202,959,308

1,705,597N1O0,0645P3 1,413,967

1,253,597N1O0,0645P4 108,437,271

696,606N1O0,0645P5 56,364,175

*eQactac;Fn de amort;zac;Fn de cap;tal

' 1,234,230N1O0,0645P1 128,786,057

' 1,528,841N1O0,0645P2 149,861,239

'1,893,775N1O0,0645P3 174,385,267

'2,345,819N1O0,0645P4 202,922,527

'2,905,766N1O0,0645P5 236,129,765

No. ,? Datos deJa#tados de in

*ato!

/Io! 1 2

+ntere!e! 246,791,416 202,959,308

Cap;tal 128,786,057 149,861,239

No. @ FLU9O NETO DE O*ERACI+N SI

CONCE*TO 1 ' $otal ;n%re!o! 0 2,113,560,000 $otal co!to! operac;onale! 390,799,519 128,525,181

)t;l;dad operac;onal K390,799,519 1,985,034,819Meno! ;mpe!to! K128,963,841 655,061,490

)t;l;dad eta K261,835,678 1,329,973,329M! deprec;ac;Fn 8,310,845 8,310,845M! /mort;zac;Fn de *;:er;do! 113,493,600 113,493,600

31@2@,12',, 12512888288

No. 1 FLU9O FINANCIERO NET

CONCE*TO @ 1.lDo neto de ;n#er!;Fn K680,656,256 K22,416,256.lDo neto de op?rac;Fn K140,031,233

FLU9O NETO DE O*ERACI+N SINFINANCIA&IENTO

Es el valor en ventas !e /roe#ta laem/resa vender ,.5''.7@@ !nidades a7@@ #!


13/173

K680,656,256 K162,447,489

No. ' FLU9O NETO DE IN

CONCE*TO @ 1+n#er!;Fn Da K658,240,000

+ntere!e! drante la ;mplementac;Fn < Cap;tal de trabaDo K22,416,256 K22,416,256

alor re!;dal

.lDo eto de +n#er!;Fn K680,656,256 K22,416,256

No. , FLU9O NETO DE O*ERACIONES FINANCI

CONCE*TO 1 ' $otal ;n%re!o! perac;onale! 0 2,113,560,000Meno! co!to! operac;onale! 390,799,519 128,525,181

)t;l;dad operac;onal K390,799,519 1,985,034,819Meno! Ga!to! .;nanc;ero! 246,791,416 202,959,308

)t;l;dad Gra#able K637,590,934 1,782,075,511Meno! ;mpe!to! K210,405,008 588,084,919


Fl!o Neto de O/era#i$n 3,@52,;12;1 12,1528?52@,8

No. FLU9O NETO DE O*ERACI

CONCE*TO @ 1.lDo neto de ;n#er!;Fn K680,656,256 K22,416,256.lDo neto de operac;Fn K305,381,481

K680,656,256 K327,797,737

N@. 5 FLU9O NETO DE INVERSIONES *ARA EL INVERSIONISTA


14/173

CONCE*TO @ 1

+n#er!;on Da K658,240,000

+ntere! drante la ;mplementac;Fn <

Cap;tal de trabaDo K22,416,256 K22,416,256

alor re!;dal

Cr?d;to 1,100,584,256

/mort;zac;Fn Cr?d;to K128,786,057

.lDo eto de ;n#er!;Fn 419,928,000 K151,202,313

N@. 7 FLU9O NETO DE O*ERACIONES *ARA EL INVERSIONISTA


15/173

0 1/ct;#o! Do! tan%;ble! K90,772,000Ga!to! preoperat;#o! K2,400,000+ntere!e! ;mplementac;Fn K565,068,000Cap;tal de trabaDo K22,416,256 K22,416,256

Inversi$n Total K680,656,256 K22,416,256

Cr?d;to! para ;n#er!;Fn en act;#o! Do! 1,100,584,256

Inversi$n Neta 419,928,000 K22,416,256/mort;zac;Fn cr?d;to! K128,786,057alor -e!;dalCap;tal de trabaDo/ct;#o! Do!

Fl!o neto de inversores 419,928,000 K151,202,313'(-/C++n%re!o!Tenta! 0Total ingresos 0Co!to!Co!to de 'rodcc;Fn 60,978,273Ga!to! de /dm;n;!trac;Fn 321,421,246Ga!to! de enta 8,400,000Total #ostos o/era#ionales 390,799,519Utilidad O/era#ional K390,799,519Ga!to! nanc;ero! 246,791,416Utilidad 6rava%le K637,590,934+mpe!to! 210,405,008)t;l;dad eta K427,185,926*eprec;ac;one! 8,310,845/mort;zac;Fn d;:er;do! 113,493,600.lDo neto de operac;Fn K305,381,481

1?2?';2@@@ 35725;,28?FLU9O DE FONDOS *ARA ELINVERSIONISTA


16/173

COSTO TOTAL

64,600,000 2 4658571473,900,000 12 853928587,760,00048,908,00027,900,00050,000,00012,000,000

200,000,0005752@7;2@@@

*RODUCCI+N

COSTO TOTAL VIDA UTIL

26,000,000 102,000,000 103,200,000 105,500,000 10

20,000,000 106,500,000 106,496,000 109,976,000 101,700,000 10

;12,8'2@@@


98,000 5260,000 542,000 542,000 558,000 5

5@@2@@@

FORESTALN3 CAUCA


17/173

COSTO TOTAL VIDA UTIL 300,000 10 #;da t;l 5 aIo! para todo600,000 10

1,360,000 54,740,000 51,600,000 10150,000 5410,000 10 3240,000 10 6

?2@@2@@@

COSTO300,000 700000

400,000 800000600,000 1500000300,000 800000350,000 1000000200,000 1200000250,000 300000

'2@@2@@@

*RI&ER AO5,278,500 16,078,500

4,213,123 12,833,3234,213,123 12,833,3234,213,123 12,833,3234,213,123 12,833,3234,213,123 12,833,3234,213,123 12,833,3234,213,123 12,833,323 /)M($/ *S '(-/-+S +G)/" /"-

4,213,123 12,833,32338,983,482 118,745,082

CIALES ) A*ORTES

*(/ 53,875

*RESTACIONESSOCIALES

(n e!te #alor e!ta;ncl;do el a=;l;o detran!porte


18/173

/era#iones>

COSTO UNITARIO TOTAL AO

18,000 8,136,00035000 18,000,500 515

'721,725@@

'721,725@@

>

COSTO UNITARIO TOTAL AO350 3,600,450

9,500 114,00033,900 406,8002,500 2,400,000 2000

600,000 7,200,000

25,000 150,000 12

1,2;812'5@

Est!dio T#ni#oH Tener emateriales dire#tos e in/roe#to re!iere /ara r/rod!#tivo.


19/173

*('-(C+/C+ /)/"1 2 3

2,600,000 2,600,000 2,600,000200,000 200,000 200,000

320,000 320,000 320,000550,000 550,000 550,000

2,000,000 2,000,000 2,000,000650,000 650,000 650,000649,600 649,600 649,600997,600 997,600 997,600170,000 170,000 170,000

8,137,200 8,137,200 8,137,200

DE*RECIACION ANUAL1 ' ,

940,000 940,000 940,00018,277 ?@2@@@ ?@2@@@

STRATIVO

AOS 1

64,650,000 184,650,0007,758,000 22,158,000

8'2@;2@@@ '@72;@;2@@@

OS

COSTO UNITARIO TOTAL AO 1821,000 821,000125,000 125,000

?72@@@

No 1. A&ORTIACION A 6ASTOS DIFERIDOS

VALOR A&ORTIACION ANUAL1 ' ,

1,920,000 1,440,000 960,000



20/173

480,000 480,000 480,000

VALOR A&ORTIACION ANUAL1 ' ,

452,054,400 339,040,800 226,027,200

113,013,600 113,013,600 113,013,600

11,2?,27@@ 11,2?,27@@ 11,2?,27@@

/era#iones>.

COSTO UNITARIO AO 1

J 3,500,000 J 20,527,500J 600,000 J 7,200,000J 100,000 J 1,200,000

G ;2@@2@@@

*UNTO DE E(UILIBRIOH *!nto en el #!al los ingresos totales son ig!aem/resa no o%tiene ni !tilidad ni /erdida.*ara s! #l#!lo 0a !e tener determinados los #otos "os varia%le.

C Fios. Se /resentan en ig!al magnit!d valor inde/endiente de losem/resa. E. De/re#ia#i$n2 6astos de Admionitra#i$n #omo arrendamadministrativo.

C. Varia%les. *resentan vaia#i$n ante #am%ios en los niveles de /rod!indire#tos2 servi#ios aso#iados a la /lanta de /rod!##i$n2 &ano de o%

s!/ervisores de /rod!##i$n>

(o Costos Fios *re#io de Venta3Costo de Venta !nitario

R!%ros ne#esaal /ersonal de/!%li#itarios


21/173

2113560000

a!

o.

COSTO TOTAL IN6RESO TOTAL

J 337,958,446 J 0J 337,976,473 J 240,000J 337,985,486 J 360,000J 338,012,526 J 720,000J 338,030,553 J 960,000J 365,404,560 J 365,404,560 'nto de eE;l;br;o

rama de inversi$n "a del /roe#to.AOS

2 3 4

Costos de /rod!##i$n

mater;a! pr;ma! 26,136,500Mano de obra d;recta 12 833 323


22/173

Cto! ;nd;recto! de :abr;cac;Fn 22,008,450 $otal 60,978,273

er modlo del cr!o

r al re!ltado del mFdlo, la d;:erenc;a e! por dec;male!

CONCE*TO

TOTAL CA*ITAL DE TRABA9O

(.(C$++($/-+ *( M/$(-+/ '-+M/S+($/-+ *( +S)MS

C)($/S '- CB-/-

TOTAL ACTIVO CO

ao trminos #onstantes

AOS' ,

J 1,006,269 J 1,006,269 J 1,006,269J K

G 12@@72'7? G 12@@72'7? G 12@@72'7?

tra%ao .

AOS

' , J 1,006,269 J 1,006,269 J 1,006,269J 0 J 0 J 0

teH.datosma#ro.#omiises#olom%ia


23/173

J 1,006,269 J 1,006,269 J 1,006,269

%ao 2 sin in#remento en /rod!##ionAOS

' , J 23,519,338 J 23,571,183 J 23,625,464

J 22,416,256J 22,416,256J 22,416,256J 22,416,256

%ao #on in#remento en /rod!##i$nAOS

' ,

J 23,519,338 J 23,571,183 J 23,625,464J 22,416,256 J 22,416,256 J 22,416,256

J 45,935,594 J 45,987,439 J 46,041,720

LE

AOS' ,

22,416,256 22,416,256 22,416,2560 0 0

22,416,256 22,416,256 22,416,256

00 00 000 0 0

22,416,256 22,416,256 22,416,256

0 0 0


24/173

AOS' ,

K22,416,256 K22,416,256 K22,416,256

3''2172'57 3''2172'57 3''2172'57

IVOS ALFINAL DEL *ERIODO DE EVALUACI+N AOS

' ,

DE COSTOS DE *RODUCCION AOS

' ,

27,364,916 27,364,916 27,364,916118,745,082 118,745,082 118,745,0828,137,200 8,137,200 8,137,200

152'821?; 152'821?; 152'821?;

0 0 0 < <


25/173

125',21?? 125',21?? 125',21??

17;288@2,?7 17;288@2,?7 17;288@2,?7

D&INISTRACI+N AOS

, 5206,808,000 206,808,000 206,808,000

946,000 946,000 946,000 < <


26/173

K22,416,256 K22,416,256 K22,416,256

3''2172'57 3''2172'57 3''2172'57

minos Constantes>

ABLA DE AMOR IZACION DE CREDI O

IN ERES ABONO CAPI AL VALOR CUO A

262,709,462 137,092,758 399,802,220

229,985,421 169,816,799 399,802,220

189,450,151 210,352,069 399,802,220

139,239,112 260,563,108 399,802,220

77,042,698 322,759,522 399,802,220

VALORDIS*ONIBLE

*ARA A&ORTIARSALDOS A FINAL

DEL AO

H.s!/er"nan#iera.g!/er"nan#iera3eneri#a#tiveInterestRam


27/173

ereses amortiKa#i$n de #a/ital

eQactado! de ;ntere!e! H amort;zac;Fn de cap;tal

3 4 5

1,413,967 108,437,271 56,364,175

174,385,267 202,922,527 236,129,765

FINANCIA&IENTO AOS

, 52,212,897,320 2,212,897,320 2,212,897,320

128,525,181 128,525,181 128,525,181

2,084,372,139 2,084,372,139 2,084,372,139687,842,806 687,842,806 687,842,806

1,396,529,333 1,396,529,333 1,396,529,3338,310,845 8,310,845 8,310,845

113,493,600 113,493,600 113,493,600

1251;2,,,288; 1251;2,,,288; 1251;2,,,288;

DEL *RO)ECTO SIN FINANCIA&IENTO AOS

' , K22,416,256 K22,416,256 K22,416,256

1,451,777,774 1,518,333,778 1,518,333,778

Las ventas se a!menta/arametro de i%Ja#i$n#aso


28/173

1,429,361,518 1,495,917,522 1,495,917,522

ERSIONES CON FINANCIA&IENTO

AOS' ,


29/173

AOS' ,

K22,416,256 K22,416,256 K22,416,256

K149,861,239 K174,385,267 K202,922,527

K172,277,495 K196,801,523 K225,338,784

s #onstantes>AOS

, 52,212,897,320 2,212,897,320 2,212,897,320

128,525,181 128,525,181 128,525,181

2,084,372,139 2,084,372,139 2,084,372,139174,385,267 108,437,271 56,364,175

1,909,986,872 1,975,934,868 2,028,007,964630,295,668 652,058,506 669,242,628

1,279,691,204 1,323,876,361 1,358,765,3368,310,845 8,310,845 8,310,845

113,493,600 113,493,600 113,493,600

12@12?527? 12527;@2;@7 12;@257?28;1

stantes>AOS

' , K172,277,495 K196,801,523 K225,338,784

1,315,795,037 1,401,495,649 1,445,680,806

1,143,517,542 1,204,694,126 1,220,342,023

'(-/C+ /RS


30/173

2 3 4

K22,416,256 K22,416,256 K22,416,256

K22,416,256 K22,416,256 K22,416,256

K22,416,256 K22,416,256 K22,416,256K149,861,239 K174,385,267 K202,922,527

K172,277,495 K196,801,523 K225,338,784

143,707,500 143,707,500 143,707,500143,707,500 143,707,500 143,707,500

168,770,396 168,770,396 168,770,396321,421,246 321,421,246 321,421,246

8,400,000 8,400,000 8,400,000498,591,642 498,591,642 498,591,64215,182,319 15,182,319 15,182,319

202,959,308 1,413,967 108,437,271K187,776,989 13,768,352 K93,254,952

61,966,406 K4,543,556 30,774,134K125,810,583 9,224,796 K62,480,818

8,310,845 8,310,845 8,310,845113,493,600 113,493,600 113,493,600

K4,006,138 131,029,241 59,323,627

31872';,27,, 375288'2';, 31772@152158


31/173

658,740,000


32/173

8125

J 74,000 U-(.V J 74,000J 68,080 J 1,600,000

J 133,333

644350 32217 5


33/173

74000 1288701148

#!enta losire#tos !e elealiKar el /ro#eso


34/173

/"- -(S+*)/"4 5

2,600,000 2,600,000 13,000,000 200,000 200,000 1,000,000

320,000 320,000 1,600,000 550,000 550,000 2,750,000 2,000,000 2,000,000 10,000,000 650,000 650,000 3,250,000 649,600 649,600 3,248,000 997,600 997,600 4,988,000 170,000 170,000 850,000 8,137,200 8,137,200 40,686,000

5940,000 940,000?@2@@@ ?@2@@@

5

480,000 0


35/173

480,000 480,000

5

113,013,600 0

113,013,600 113,013,600

11,2?,27@@ 11,2?,27@@

3,500,000 42,000,000 22,627,500

es a los #ostos totales2 la

iveles de /rod!##i$n de laiento2 s!eldos del /ersonal

##i$n. E. &ateriales dire#tos era dire#ta


36/173

609,008J 365,404,560

5

gastos admtivos

Seldo! H pre!tac;one 206,808,000Ser#;c;o! #ar;o! 946 000


37/173

*eprec;ac;Fn 173,646/mort d;:er;do! 113,493,600

$otal 321,421,246

AO 1 AO '

G ''2172'57 G ''2172'57

30 J 22,416,256 J 22,416,2560 J 0 J 00 J 0 J 0

0 J 0 J 0

RIENTE G ''2172'57 G ''2172'57

J 1,123,000,512

1100584256

DIAS NECESARIOS ALAO


38/173

Datos o%tenido de %alan#egeneral


39/173

540,686,000

940,000


40/173

125',21??

17;288@2,?7

K75,076,371

5

K26,441,334153,707,281

1'82'752?8

5


41/173

K22,416,256

3''2172'57

SALDO FINAL

963,491,498

793,674,699

583,322,630

322,759,522

0


42/173

rem;ta!e al modlo para #er;car calclo de

5127,265,947

1,518,333,778

n segMn el/ara este


43/173

5

K112,081,281

K112,081,281

512,678,358

1,480,569,781

1,493,248,139


44/173

5

112,081,281

153,707,281

K236,129,765

29,658,797

529,658,797

1,480,569,781

1,510,228,578


45/173

5


46/173


47/173


48/173


49/173


50/173

64,627,500

4000024


51/173


52/173

AO , AO AO 5

G ''2172'57 G ''2172'57 G ''2172'57

J 22,416,256 J 22,416,256 J 22,416,256J 0 J 0 J 0J 0 J 0 J 0

J 0 J 0 J 0

G ''2172'57 G ''2172'57 G ''2172'57


53/173


54/173


55/173


56/173


57/173

#alore!


58/173


59/173


60/173


61/173



N EN &A(UINARIA ) E(UI*O DE *RODUCCI+N


Galcom 1 26,000,000Bomba 2hp 1 2,000,000Bomba 3hp 1 3,200,000Bomba 10hp 1 5,500,000Generador 1 20,000,000Mezcladora 1 6,500,000Compactadora de S!trato 1 6,496,000"a#adora de $bete! 1 9,976,000Bomba a%a &' 1 1,700,000

Total


Valdes 14 7,000Tieras 20 13,000/alas 3 14,000Asadon 3 14,000Caa de 0erramientas 1 58,000


VIVERO FOREST*O*A)AN3 CAU


62/173

DETALLE DE INVERSION CANTIDAD COSTO UNITARIOEs#ritorio Ti/o geren#ia 1 300,000Es#ritorio Ti/o se#retaria 2 300,000Im/resora m!lti4!n#ional 1 1,360,000Com/!tadoras 3 1,580,000ar#0ivador 2 800,000Tele4ono 1 150,000sillas 4 102,500sillas visita 4 60,000

Total

No. 5 INVERSION EN ACTIVOS INTAN6IBLESDETALLE DE INVERSION(S$)*+ *( '-(./C$+B+"+*/* 4285714

(S$)*+ *( ./C$+B+"+*/* 5714286"+C(C+/SG/S$S *( -G/+/C+M$/( ')(S$/ ( M/-C&/($-(/M+($ *( '(-S/"+M'-(+S$STOTAL 6ASTOS *REO*ERATIVOS


CAR6Ooperar;o! 1 400,000 4,800,000operar;o! 2 660,882 7,930,584operar;o! 3 660,882 7,930,584operar;o! 4 660,882 7,930,584operar;o! 5 133,333 1,599,996operar;o! 6 133,333 1,599,996operar;o! 7 133,333 1,599,996operar;o! 8 133,333 1,599,996Sbtotal < 34,991,736


9 +CB., S(/ C//833C(S/$+/S

833'-+M/S417 /C/C+(S8 5 S/")*

RE&UNERACI+N&ENSUAL

RE&UNERACI+NANUAL


63/173

12 '(S+(S1045-+(SGS

05 *$/C+1 $-/S'-$(1 +$(-(S(S C(S/$+/S

5,.;85TOTAL



64/173

G/S$S '- *('-(C+/C+ /C$+S *( '-*)CC+/C$+ +*/ )$+" CS$ /C$+

Galcom 10 26,000,000Bomba 2hp 10 2,000,000Bomba 3hp 10 3,200,000

Bomba 10hp 10 5,500,000Generador 10 20,000,000Mezcladora 10 6,500,000Compactadora de S!trato 10 6,496,000"a#adora de $bete! 10 9,976,000Bomba a%a &' 10 1,700,000

$$/" /C$+S *( '-*)CC+ 81,372,000

*OR DE*RECIACI+N ACTIVOS DE AD&INISTRACI+NACTIVO VIDA UTIL COSTO ACTIVO

/ct;#o! de /dm;n;!trac;Fn 10 9,400,000Total a#tivos de administra#i$n ?2@@2@@@


CAR6OB. AD&INISTRACIONGerente ;#ero 10,000,000 120,000,000'ro:e!;onal ;#ero 900,000 10,800,000Gerente M@, #enta! H lo%>!t;ca 3,500,000 42,000,000Contador 1,200,000 14,400,000

s!%total 1527@@2@@@ 1;82'@@2@@@


SERVICIO CANTIDADt;le! H papeler>a aIo 1Ser#;c;o! pbl;co! aIo 1Ca:eter>a aIo 1

TOTAL

No 1. A&

ACTIVO INTAN6IBLE

RE&UNERACI+N&ENSUAL

RE&UNERACI+NANUAL

UNIDAD DE&EDIDA

*LAO A&ORTIACI+N

COSTO DELACTIVO


65/173


/M-$+/-

ACTIVO INTAN6IBLE


$$/" / /M-$+/-


No 15. 6astos de venta


66/173

Ga!to! de enta!


S!%total J 8,400,000

TOTAL J 419,069,455 J 94,422,284COSTOS TOTALES J 513,491,739

prec;o de #enta J 600 "o da el eDerc;c;on;dade! a prodc;r 3,522,600 en el aIoCo!to Do 419,069,455

Co!to #ar;able total 94,422,284Co!to #ar;able n;tar;o J 2680Lo pto eE;l;br;o 731,111



0 J 419,069,455 J 0400 J 419,069,455 J 10,722600 J 419,069,455 J 16,083

1200 J 419,069,455 J 32,166

1600 J 419,069,455 J 42,888731,111 J 419,069,455 J 19,597,224

No ', *rograma de inv

CONCE*TOS 0 1/ct;#o! Do! H tan%;ble!MaE;nar;a H (E;po J 81,372,000

Mob;l;ar;o H decorac;Fn J KMeble! H (E;po de c;na J 9,400,000

SUBTOTAL J 90,772,000ACTIVOS DIFERIDOS/decac;one! ,obra! :>!;ca! J 565,068,000Ga!to! preoperat;#o! J 2,400,000


No ' Costos O/era#ionales


67/173

CONCE*TO AO

1

Ga!to! de prodcc;Fn J 60,919,136Ga!to! /dm;n;!trat;#o! J 402,532,255

Ga!to! de #enta J 8,400,000

Total CostosO/era#ionales J 471,851,391

CALCULO DEL CA*ITAL DE TRABA9O ICT CO $otal co!to! operac;onale! J 471,851,391K deprec;ac;Fn 8,310,845!e re!ta 1 para ;%al

K amort d;:er;do! J 113,493,600J 350,046,946 C'/

CO*D CO*A,7@CO*D J 972,353Cap;tal de trabaDo J 29,170,579

*RO)ECCION CA*ITAL DE TRABA9O TER&INOS CONSTANTES' .N1O+Pn

. J 29,170,579; 47la ;nQac;Fnn J 1 n aIo' J 27,861,107

*;:erenc;a J 1,309,472

N@ '5 Ca/ital de tra%ao trmin

DETALLE

@ 1C/'+$/" *( $-/B/ J 29,170,579 J 1,309,472

TOTAL INVERSION G '?218@258? G 12,@?28'

No '7 Inversi$n de #a/ital de tra%ao <

DETALLE@ 1

C/'+$/" *( $-/B/ J 29 170 579 J 1 309 472




F!en

0tt/H/#3/


68/173

+ncremento alor en la prodcc;Fn


Cal#!lo del #a/ital de tra%ao a terminos #orrientesinJa#i$n 47In#remento a=o ' J 1,371,017in#remento a=o , J 1,435,455in#remento a=o J 1,502,921in#remento a=o 5 J 1,573,559

No '8 Inversion en Ca/ital de tra%ao 2 sin iDETALLE

@ 1C/'+$/" *( $-/B/ J 29,170,579 J 1,371,017

In#remento de /rod!##i$n an!al J 348,840,000+ncremento cap;tal trabaDo1 J 366,606,497 *;:erenc;a+ncremento cap;tal trabaDo2 J 383,837,003+ncremento cap;tal trabaDo3 J 401,877,342+ncremento cap;tal trabaDo4 J 420,765,577

No '; Inversi$n de #a/ital de tra%ao #on iDETALLE

@ 1C/'+$/" *( $-/B/ J 29,170,579 J 1,371,017+ncremento (n Cap;tal de trabaDo J 365,235,480



CONCE*TO @ 1A#tivosCorr;ente! de caDa H banco! 0 2,113,560,000Centa! por cobrar ;n#entar;o! 0 0

$$/" /C$+S C--+($(S 0 2,113,560,000


Cap;tal de $rabaDo 0 2,113,560,000


69/173

/rograma de inversi$n terminos #onstantes+n#er!;Fn obra! !;ca! 565,068,000;n#er!;Fn en maE;nar;a H eE;po 81,372,000;n#er!;Fn meble H en!ere! eE;po! 9,400,000;n#er!;on ;ntan%;ble! 2,400,000

total inversi$n 75;2'@2@@@


CONCE*TO @ 1+n#er!;Fn Da K658,240,000Cap;tal de trabaDo K29,170,579 K2,113,560,000

TOTAL DE INVERSIONES 37;821@258? 3'211,257@2@@@

No. ,1 CUADRO VALOR RESISUAL ACTIVOS ALFINAL D

CONCE*TO @ 1tro! act;#o! prodcc;Fn/ct;#o! adm;n;!trat;#o!/ct;#o! de #enta!/ct;#o! de d;!tr;bc;Fn

Sbtotal #alor re!;dal/ct;#o! Do!Cap;tal de trabaDo


No. ,' *RESU*UESTO DE COSTOS DE

CONCE*TO @ 1

1 Co!to! *;recto!Mater;ale! *;recto! 26,136,500 27,364,916Mano de bra *;recta 53,843,534 53,843,534*eprec;Fn 8,137,200 8,137,200

S!%total Costos Dire#tos ;;21182', ;?2,527?

2 Ga!to! Generale! de prodcc;Fn 571,000 597,837Mater;ale! +nd;recto! < <

Mano de obra ;nd;rectaSer#;c;o! H otro! J 13,871,250 J 14,523,199



70/173

12'2'5@ 1521'12@,7

TOTAL COSTOS DE *RODUCCI+N 1@'255?2; 1@27727;5

No. ,, *RESU*UESTO DE 6ASTOS DE AD&INISTR


@'25,'2'55 @'25,'2'55

No. , *RESU*UESTO DE 6ASTO

CONCE*TO 1 ''bl;c;dad 7,200,000 7,200,000

$ran!porte 1,200,000 1,200,000TOTAL 6ASTOS VENTA ;2@@2@@@ ;2@@2@@@

No. ,5 *RO6RA&ACION DE COSTOS O*ERACIO

CONCE*TO 1 'Co!to! de prodcc;on 102,559,484 104,466,685Ga!to! adm;n;!trat;#o! 402,532,255 402,532,255Ga!to! de #enta 8,400,000 8,400,000TOTAL COSTOS O*ERACIONALES 51,2?128,? 5152,?;2?@

No. ,7 FLU9O NETO DE INVERSIONES SIN

CONCE*TO @ 1+n#er!;Fn .;Da K658,240,000Cap;tal de trabaDo K29,170,579 K1,309,472alor -e!;dalFl!o Neto de Inversi$n 37;821@258? 312,@?28'

No. ,8 *RO6RA&

CONCE*TO FUENTES @




71/173

A#tivos Fios Tangi%lesMaE;nar;a H eE;po 'r K81,372,000Mob;l;ar;o H decorac;Fn 'r < Meble! H eE;po! de oc;na 'r K9,400,000

K90,772,000A#tivos Di4eridos

Ga!to! preoperac;onale! 'r K2,400,000bra! :>!;ca! ;n!talac;Fn 'r K565,068,000Cap;tal de trabaDo Cr H 'r K29,170,579

TOTAL INVERSIONES 37;821@258?



72/173

2,070,532N1O0,0645P2 198,825,515

1,705,597N1O0,0645P3 1,413,967

1,253,597N1O0,0645P4 106,228,665

696,606N1O0,0645P5 55,216,172


' 1,234,230N1O0,0645P1 126,162,995

' 1,528,841N1O0,0645P2 146,808,926

'1,893,775N1O0,0645P3 170,833,458

'2,345,819N1O0,0645P4 198,789,483

'2,905,766N1O0,0645P5 231,320,369

No. ,? Datos deJa#tados de intereses a

*ato! deQactado! d

/Io! 1 2

+ntere!e! 241,764,868 198,825,515

Cap;tal 126,162,995 146,808,926

No. @ FLU9O NETO DE O*ERACI+N SIN FINANCIA

CONCE*TO 1 ' $otal ;n%re!o! 0 2,113,560,000 $otal co!to! operac;onale! 471,851,391 128,525,181

)t;l;dad operac;onal K471,851,391 1,985,034,819Meno! ;mpe!to! K155,710,959 655,061,490


31?2,,52?;8 12512888288

No. 1 FLU9O FINANCIERO NETO DEL *RO)ECT

CONCE*TO @ 1.lDo neto de ;n#er!;Fn K687,410,579 K2,113,560,000.lDo neto de op?rac;Fn K194,335,987


Es el valor en ventas !e /roe#ta laem/resa vender ,.5''.7@@ !nidades a7@@ #!


73/173

K687,410,579 K2,307,895,987

No. ' FLU9O NETO DE INVERSIONES CON


+ntere!e! drante la ;mplementac;Fn < Cap;tal de trabaDo K29,170,579 K2,113,560,000

alor re!;dal

.lDo eto de +n#er!;Fn K687,410,579 K2,113,560,000

No. , FLU9O NETO DE O*ERACIONES FINANCIERO CON FI

CONCE*TO 1 ' $otal ;n%re!o! perac;onale! 0 2,113,560,000Meno! co!to! operac;onale! 471,851,391 128,525,181

)t;l;dad operac;onal K471,851,391 1,985,034,819Meno! Ga!to! .;nanc;ero! 241,764,868 198,825,515

)t;l;dad Gra#able K713,616,259 1,786,209,304Meno! ;mpe!to! K235,493,365 589,449,070


Fl!o Neto de O/era#i$n 3,572,1;2; 12,1;257278?

No. FLU9O NETO DE O*ERACIONES FINANCIER

CONCE*TO @ 1.lDo neto de ;n#er!;Fn K687,410,579 K2,113,560,000.lDo neto de operac;Fn K356,318,448

K687,410,579 K2,469,878,448



74/173

CONCE*TO @ 1

+n#er!;on Da K658,240,000

+ntere! drante la ;mplementac;Fn <

Cap;tal de trabaDo K29,170,579 K2,113,560,000

alor re!;dal

Cr?d;to 1,078,168,000

/mort;zac;Fn Cr?d;to K126,162,995

.lDo eto de ;n#er!;Fn 390,757,421 K2,239,722,995

N@. 7 FLU9O NETO DE O*ERACIONES *ARA EL INVERSIONISTA


75/173

0 1/ct;#o! Do! tan%;ble! K90,772,000Ga!to! preoperat;#o! K2,400,000+ntere!e! ;mplementac;Fn K565,068,000Cap;tal de trabaDo K29,170,579 K2,113,560,000

Inversi$n Total K687,410,579 K2,113,560,000

Cr?d;to! para ;n#er!;Fn en act;#o! Do! 1,078,168,000

Inversi$n Neta 390,757,421 K2,113,560,000/mort;zac;Fn cr?d;to! K126,162,995alor -e!;dalCap;tal de trabaDo/ct;#o! Do!

Fl!o neto de inversores 390,757,421 K2,239,722,995'(-/C++n%re!o!Tenta! 0Total ingresos 0Co!to!Co!to de 'rodcc;Fn 60,919,136Ga!to! de /dm;n;!trac;Fn 402,532,255Ga!to! de enta 8,400,000Total #ostos o/era#ionales 471,851,391Utilidad O/era#ional K471,851,391Ga!to! nanc;ero! 241,764,868Utilidad 6rava%le K713,616,259+mpe!to! 235,493,365)t;l;dad eta K478,122,893*eprec;ac;one! 8,310,845/mort;zac;Fn d;:er;do! 113,493,600.lDo neto de operac;Fn K356,318,448

,?@28582'1 3'25?72@12,FLU9O DE FONDOS *ARA ELINVERSIONISTA


76/173

COSTO TOTAL

64,600,00073,900,00087,760,00048,908,00027,900,00050,000,00012,000,000

200,000,0005752@7;2@@@


26,000,000 102,000,000 103,200,000 105,500,000 10

20,000,000 106,500,000 106,496,000 109,976,000 101,700,000 10

;12,8'2@@@


98,000 5260,000 542,000 542,000 558,000 5

5@@2@@@

LA


77/173

COSTO TOTAL VIDA UTIL 300,000 10600,000 10

1,360,000 5 81254,740,000 51,600,000 10150,000 5410,000 10240,000 10

?2@@2@@@

COSTO300,000

400,000600,000300,000350,000200,000250,000

'2@@2@@@

*RI&ER AO 2,586,000 7,386,000

4,272,602 12,203,1864,272,602 12,203,1864,272,602 12,203,186

861,998 2,461,994861,998 2,461,994861,998 2,461,994861,998 2,461,994

18,851,798 53,843,534

CIALES ) A*ORTES



78/173

/era#iones>


18,000 8,136,00035000 18,000,500

'721,725@@

8500 425,00010,000 50,0001200 60,0006,000 36,000

5812@@@

'728@825@@

>


9,500 114,00033,900 406,8002,500 2,400,000

600,000 7,200,00025,000 150,000

1,2;812'5@

Est!dio T#ni#oHmateriales dire#el /roe#to re/ro#eso /rod!#t


79/173

*('-(C+/C+ /)/"1 2 3 4

2,600,000 2,600,000 2,600,000 2,600,000200,000 200,000 200,000 200,000320,000 320,000 320,000 320,000

550,000 550,000 550,000 550,0002,000,000 2,000,000 2,000,000 2,000,000

650,000 650,000 650,000 650,000649,600 649,600 649,600 649,600997,600 997,600 997,600 997,600170,000 170,000 170,000 170,000

8,137,200 8,137,200 8,137,200 8,137,200

DE*RECIACION ANUAL

1 ' , 940,000 940,000 940,000 940,00018,277 ?@2@@@ ?@2@@@ ?@2@@@

STRATIVO

AOS 1

64,650,000 184,650,0005,818,500 16,618,500

22,627,500 64,627,5007,758,000 22,158,000

1@@2;52@@@ ';;2@52@@@

OS

COSTO UNITARIO TOTAL AO 1250,000 250,000436,009 436,009125,000 125,000

;112@@?

RTIACION A 6ASTOS DIFERIDOS

VALOR A&ORTIACION ANUAL

1 ' ,



80/173

1,920,000 1,440,000 960,000 480,000

480,000 480,000 480,000 480,000

VALOR A&ORTIACION ANUAL

1 ' ,

452,054,400 339,040,800 226,027,200 113,013,600

113,013,600 113,013,600 113,013,600 113,013,600

11,2?,27@@ 11,2?,27@@ 11,2?,27@@ 11,2?,27@@

/era#iones>.

COSTO UNITARIO AO 1

J 600,000 J 7,200,000J 100,000 J 1,200,000

G ;2@@2@@@

*UNTO DE E(UILIBRIOH *!nto en el #!al los ingresos totales son itotales2 la em/resa no o%tiene ni !tilidad ni /erdida.*ara s! #l#!lo 0a !e tener determinados los #otos "os varia

C Fios. Se /resentan en ig!al magnit!d valor inde/endiente dede la em/resa. E. De/re#ia#i$n2 6astos de Admionitra#i$n #omodel /ersonal administrativo.

C. Varia%les. *resentan vaia#i$n ante #am%ios en los niveles de /dire#tos e indire#tos2 servi#ios aso#iados a la /lanta de /rod!##i$


R!%ro*agosgastos


81/173

2113560000

o.


J 419,069,455 J 0 731,111J 419,080,177 J 240,000 J 438,666,679J 419,085,538 J 360,000J 419,101,621 J 720,000

J 419,112,343 J 960,000J 438,666,679 J 438,666,679

rsi$n "a del /roe#to.AOS

2 3 4 5

gastos de /rod!##i$n


82/173

mater;a! pr;ma! 26,136,500Mano de obra d;recta 12,203,186Cto! ;nd;recto! de :abr;cac;Fn 22,579,450

$otal 60,919,136

er modlo del cr!o


os #onstantes

AOS

' , J 1,309,472 J 1,309,472 J 1,309,472

J KG 12,@?28' G 12,@?28' G 12,@?28'

rminos #onstantes>.

AOS' ,

J 1 309 472 J 1 309 472 J 1 309 472

eH

.datosma#ro.#omiises#olom%ia


83/173

J 348,840,000 J 348,840,000 J 348,840,000

J 350,149,472 J 350,149,472 J 350,149,472

n#remento en /rod!##ionAOS

' , J 1,435,455 J 1,502,921 J 1,573,559

J 365,235,480J 382,401,548J 400,374,420J 419,192,018

#remento en /rod!##i$nAOS

' , J 1,435,455 J 1,502,921 J 1,573,559

J 382,401,548 J 400,374,420 J 419,192,018

J 383,837,003 J 401,877,342 J 420,765,577

LE

AOS

' ,

2,462,400,000 2,462,400,000 2,462,400,0000 0 0

2,462,400,000 2,462,400,000 2,462,400,000

00 00 000 0 0

2,462,400,000 2,462,400,000 2,462,400,000

Datos o%tenido de%alan#e general


84/173

AOS' ,

K2,113,560,000 K2,113,560,000 K2,113,560,000

3'211,257@2@@@ 3'211,257@2@@@ 3'211,257@2@@@

EL *ERIODO DE EVALUACI+N AOS

' , 540,686,000

940,000


85/173

1521'12@,7 1521'12@,7 1521'12@,7 1521'12@,7

1@27727;5 1@27727;5 1@27727;5 1@27727;5

ACI+N AOS

, 5288,054,000 288,054,000 288,054,000

811,009 811,009 811,009 < <


86/173

K2,113,560,000 K2,113,560,000 K2,113,560,000 K2,113,560,000

3'211,257@2@@@ 3'211,257@2@@@ 3'211,257@2@@@ 3'211,257@2@@@

minos Constantes>


IN ERES ABONO CAPI AL VALOR CUO A SALDO FINAL

257,358,702 134,300,508 391,659,209 943,867,492

225,301,170 166,358,039 391,659,209 777,509,453

185,591,506 206,067,703 391,659,209 571,441,750

136,403,146 255,256,064 391,659,209 316,185,686

75,473,523 316,185,686 391,659,209 0

VALORDIS*ONIBLE


DEL AO

H.s!/er"nan#iera.g!/er"nan#iera3eneri#a#tiveInterestRam


87/173

ortiKa#i$n de #a/ital

e ;ntere!e! H amort;zac;Fn de cap;tal

3 4 5

1,413,967 106,228,665 55,216,172

170,833,458 198,789,483 231,320,369

IENTO AOS

, 52,212,897,320 2,212,897,320 2,212,897,320

128,525,181 128,525,181 128,525,181

2,084,372,139 2,084,372,139 2,084,372,139687,842,806 687,842,806 687,842,806

1,396,529,333 1,396,529,333 1,396,529,3338,310,845 8,310,845 8,310,845

113,493,600 113,493,600 113,493,600

1251;2,,,288; 1251;2,,,288; 1251;2,,,288;

SIN FINANCIA&IENTO AOS

' , 5K2,113,560,000 K2,113,560,000 K2,113,560,000 8,490,628,1121,451,777,774 1,518,333,778 1,518,333,778 1,518,333,778

Las ventas se/arametro de i#aso


88/173

K661,782,226 K595,226,222 K595,226,222

FINANCIA&IENTO

AOS' , 5


89/173

AOS' , 5

K2,113,560,000 K2,113,560,000 K2,113,560,000 8,483,410,579

8,525,036,579

K146,808,926 K170,833,458 K198,789,483 K231,320,369

K2,260,368,926 K2,284,393,458 K2,312,349,483 16,777,126,789

s #onstantes>AOS

, 52,212,897,320 2,212,897,320 2,212,897,320

128,525,181 128,525,181 128,525,181

2,084,372,139 2,084,372,139 2,084,372,139170,833,458 106,228,665 55,216,172

1,913,538,681 1,978,143,474 2,029,155,967631,467,765 652,787,346 669,621,469

1,282,070,916 1,325,356,128 1,359,534,4988,310,845 8,310,845 8,310,845

113,493,600 113,493,600 113,493,600

12@,2;852,71 128217@258, 12;12,,;2?,

stantes>AOS

' , 5K2,260,368,926 K2,284,393,458 K2,312,349,483 16,777,126,7891,318,564,679 1,403,875,361 1,447,160,573 1,481,338,943

K941,804,247 K880,518,097 K865,188,911 18,258,465,731

'(-/C+ /RS


90/173

2 3 4 5

K2,113,560,000 K2,113,560,000 K2,113,560,000 <

K2,113,560,000 K2,113,560,000 K2,113,560,000 <

K2,113,560,000 K2,113,560,000 K2,113,560,000 0K146,808,926 K170,833,458 K198,789,483 K231,320,369


91/173


92/173

J 644,350 J 4,800,000J 74,000 J 400,000J 718,350J 660,882 J 1,600,000

J 133,333


93/173

Tener en #!enta lostos e indire#tos !eiere /ara realiKar elivo.


94/173

/"- -(S+*)/"5

2,600,000 13,000,000 200,000 1,000,000 320,000 1,600,000

550,000 2,750,000 2,000,000 10,000,000 650,000 3,250,000 649,600 3,248,000 997,600 4,988,000 170,000 850,000 8,137,200 40,686,000

5940,000?@2@@@

5


95/173

0

480,000

5

0

113,013,600

11,2?,27@@

g!ales a los #ostos

le.

los niveles de /rod!##i$nrrendamiento2 s!eldos

od!##i$n. E. &ateriales2 &ano de o%ra dire#ta

ne#esarios2 /ara dar a #ono#er el /rod!#to2 e.al /ersonal de ventas2 gastos de distri%!#i$n2/!%li#itarios de /romo#i$n.


96/173

gastos adminiatrativos


97/173

Seldo! H pre!tac;one! 288,054,000Ser#;c;o! #ar;o! 811,009*eprec;ac;Fn 173,646/mort d;:er;do! 113,493,600

$otal 402,532,255


98/173


99/173


100/173

5


101/173


102/173

rem;ta!e al modlo para #er;car calclo de #alore!

!mentan segMn el%Ja#i$n2 /ara este


103/173


104/173


105/173


106/173


107/173


108/173


109/173


110/173

4000024


111/173


112/173


113/173


114/173


115/173


116/173


117/173


118/173


119/173


120/173


121/173



No. ' INVERSION EN &A(UINARIA ) E(UI*O DE


Estan!e de ag!a al!minio 1 3,000,000Bom%a ag!a -* 1 1,700,000Bandeas 140 250,000T!%etes 20,000 1,160

Total


Valdes 14 7,000

Tieras 20 13,000/alas 3 14,000Asadon 3 14,000Caa de 0erramientas 1 58,000

No. INVERSI+N EN &UEBLES2 ENSERES ) E(UI*OS DDETALLE DE INVERSION CANTIDAD COSTO UNITARIO

Es#ritorio Ti/o geren#ia 1 300,000

Es#ritorio Ti/o se#retaria 4 300,000Im/resora m!lti4!n#ional 1 1,360,000


VIVERO FOREST*O*A)AN3 CAU


122/173

ar#0ivador 2 800,000Tele4ono 1 150,000sillas 4 102,500sillas visita 4 60,000

Total

No. 5 INVERSION EN ACTIVOS INTAN6IBLESDETALLE DE INVERSION(S$)*+ *( '-(./C$+B+"+*/* 4285714(S$)*+ *( ./C$+B+"+*/* 5714286"+C(C+/SG/S$S *( -G/+/C+M$/( ')(S$/ ( M/-C&/($-(/M+($ *( '(-S/"+M'-(+S$STOTAL 6ASTOS *REO*ERATIVOS


CAR6Ooperar;a! 1 642,000 7,704,000

operar;a! 2 642,000 7,704,000operar;a! 3 642,000 7,704,000operar;a! 4 642,000 7,704,000

Sbtotal < 30,816,000


9 +CB., S(/ C//833C(S/$+/S833'-+M/S417 /C/C+(S85 S/")*12 '(S+(S

1045-+(SGS05 *$/C+

1 $-/S'-$(1 +$(-(S(S C(S/$+/S

RE&UNERACI+N&ENSUAL

RE&UNERACI+NANUAL


123/173



124/173

MaE;nar;a !em; ;nd!tr;al 10 1,700,000.;leteadora 10 250,000&erram;enta! 5 1,160So:tAare 5 U-(.VComptador 5+mpre!ora 5

/;re /cond;c;onado 10'lancha 5TOTAL ACTIVOS DE *RODUCCION

*OR DE*RECIACI+N ACTIVOS DE AD&INISTRACI+NACTIVO VIDA UTIL COSTO ACTIVO

/ct;#o! de /dm;n;!trac;Fn 10 10,000,000Total a#tivos de administra#i$n 1@2@@@2@@@


CAR6OB. AD&INISTRACIONGerente ;#ero 6,000,000 72,000,000'ro:e!;onal ;#ero 1,800,000 21,600,000Gerente M@, #enta! H lo%>!t;ca 3,500,000 42,000,000Contador 1,200,000 14,400,000

s!%total 1'25@@2@@@ 15@2@@@2@@@


SERVICIO CANTIDADt;le! H papeler>a aIo 1Ser#;c;o! pbl;co! aIo 1Ca:eter>a aIo 1

TOTAL

No 1. A&ORTIACI

ACTIVO INTAN6IBLE


RE&UNERACI+N&ENSUAL

RE&UNERACI+NANUAL

UNIDAD DE&EDIDA

*LAO A&ORTIACI+N

COSTO DELACTIVO


125/173

/M-$+/-

ACTIVO INTAN6IBLE


$$/" / /M-$+/-


No 15. 6astos de venta


126/173


S!%total J 4,044,000

TOTAL U-(.V J 117,996,870COSTOS TOTALES U-(.V

prec;o de #enta J 125,000 "o da el eDerc;c;on;dade! a prodc;r 1,080 en el aIoCo!to Do U-(.VCo!to #ar;able total 117,996,870Co!to #ar;able n;tar;o J 109,25636

Lo pto eE;l;br;o U-(.V



0 U-(.V 0400 U-(.V J 43,702,544800 U-(.V J 87,405,089

1200 U-(.V J 131,107,6331600 U-(.V J 174,810,1782000 U-(.V J 218,512,722

eDemplo pnto de eE;l;br;o #ar;a! l;nea!

No 1; Cl#!lo del /!nto de e!ili%rio en varias lneas.ACTIVIDADES A B'/-$+C+'/C+ 40 35'-(C+ *( ($/S 4,000 3,000

CS$S /-+/B"(S 1,600 1,300M/-G( *( C$-+B)C+ 2,400 1,700COSTOS FI9OS SONHG 17@2@@@27@@

&argen de #ontri%!#i$n /romedio /onderado


127/173

Linea A J 77,859 04Linea B J 77,859 035Linea C J 77,859 025TOTAL

No 1? Com/ro%a#i$n del /!nto de eDESCRI*CION A B

VENTAS 124,574,676 81,752,131COSTOS VARIABLES 49,829,871 35,425,924&AR6EN DE CONTRIBUCION 74,744,806 46,326,208TOTAL DE VENTASTOTAL DE COSTOS VARIABLES

TOTAL &AR6EN DE CONTRIBUCIONCOSTOS FI9OSUTILIDAD

No '@ Determina#i$n del /!nto de e!ili%rio en /esos*RODUCTOS A B

Unidades 31,144 27,251

Ingresos 124,574,676 81,752,131Costo Varia%le /or !nidad 1,600 1,300: en /esos 41 27

Cal#!lo del vol!men del /!nto de e!ili%rio glo%al en /esosC&: Contri%!#i$n marginal totalIngresos totalesC&: 1,.75@.@@,@@.,[email protected],'8 04730769231

CFC&:17.@@@.7@@@.8 J 340,426,809

No'1 Com/ro%a#i$n del /!nto de e!ili

ITE&S / BIngresos 124,574,676 81,752,131Costos varia%les 49,829,871 35,425,924Contri%!#i$n &arginal en *esos 74,744,806 46,326,208

Contri%!#i$n &arginal en : 60 57Total en IngresosTotal de #ostos varia%lesTotal de margen de #ontri%!#i$nTotal de *or#entae


128/173

No '' Distri%!#i$n en /esos del /!nto d*RODUCTOS A B

&eK#la Con4ormada 41 27

Ingresos 139,662,280 91,653,372&a!ta aE> eDemplo de pnto de eE;l;br;o en #ar;o! l>nea!

No ', *rograma de inve

CONCE*TOS 0 1/ct;#o! Do! H tan%;ble!MaE;nar;a H (E;po J 62,900,000Mob;l;ar;o H decorac;Fn J K

Meble! H (E;po de c;na J 10,000,000SUBTOTAL J 72,900,000ACTIVOS DIFERIDOS/decac;one! ,obra! :>!;ca! J 565,068,000Ga!to! preoperat;#o! J 2,400,000


No ' Costos O/era#ionalesCONCE*TO AO

1

Ga!to! de prodcc;Fn U-(.VGa!to! /dm;n;!trat;#o! U-(.VGa!to! de #enta J 4,044,000

Total Costos

O/era#ionales U-(.V

CALCULO DEL CA*ITAL DE TRABA9O ICT CO $otal co!to! operac;onale! U-(.VK deprec;ac;Fn U-(.V !e re!ta 1 para ;%alK amort d;:er;do! J 113,493,600

U-(.V C'/

CO*D CO*A,7@CO*D U-(.V



129/173

Cap;tal de trabaDo U-(.V

*RO)ECCION CA*ITAL DE TRABA9O TER&INOS CONSTANTES' .N1O+Pn. U-(.V

; J 00645 la ;nQac;Fnn J 1 n aIo' U-(.V

*;:erenc;a U-(.V

N@ '5 Ca/ital de tra%ao trmin

DETALLE@ 1

C/'+$/" *( $-/B/ U-(.V U-(.V

TOTAL INVERSION J 10,205,000 J 618,340

No '7 Inversi$n de #a/ital de tra%ao <

DETALLE@ 1

C/'+$/" *( $-/B/ J 10,205,000 J 618,340+ncremento alor en la prodcc;Fn

TOTAL INVERSION J 10,205,000 J 618,340

Cal#!lo del #a/ital de tra%ao a terminos #orrientesinJa#i$n J 00645In#remento a=o ' J 658,223in#remento a=o , J 700,678

in#remento a=o J 745,872in#remento a=o 5 J 793,980

No '8 Inversion en Ca/ital de tra%ao 2 sin iDETALLE

@ 1C/'+$/" *( $-/B/ J 10,205,000 J 658,223

In#remento de /rod!##i$n an!al J 432,881

+ncremento cap;tal trabaDo1 J 1,119,024 *;:erenc;a+ncremento cap;tal trabaDo2 J 1,191,201




130/173

+ncremento cap;tal trabaDo4 J 1,349,822

No '; Inversi$n de #a/ital de tra%ao #on iDETALLE

@ 1C/'+$/" *( $-/B/ J 10,205,000 J 658,223

+ncremento (n Cap;tal de trabaDo J 460,802



CONCE*TO @ 1A#tivosCorr;ente! de caDa H banco! 5,010,422 5,628,852Centa! por cobrar ;n#entar;o! 5,194,578 5,194,578

$$/" /C$+S C--+($(S 10,205,000 10,823,430


Cap;tal de $rabaDo 10,205,000 10,823,430

+ncremento de cap;tal de trabaDo 10,205,000 618,430

/rograma de inversi$n terminos #onstantes+n#er!;Fn obra! !;ca! 565,068,000;n#er!;Fn en maE;nar;a H eE;po 62,900,000;n#er!;Fn meble H en!ere! eE;po! 10,000,000;n#er!;on ;ntan%;ble! 2,400,000total inversi$n 7@2,7;2@@@


CONCE*TO @ 1+n#er!;Fn Da K640,368,000Cap;tal de trabaDo K10,205,000 K618,430

TOTAL DE INVERSIONES 3'121',2;,' 371;2,@

No. ,1 CUADRO VALOR RESISUAL ACTIVOS ALFINAL DE

CONCE*TO @ 1



131/173

tro! act;#o! prodcc;Fn/ct;#o! adm;n;!trat;#o!/ct;#o! de #enta!/ct;#o! de d;!tr;bc;FnSbtotal #alor re!;dal/ct;#o! Do!

Cap;tal de trabaDo


No. ,' *RESU*UESTO DE COSTOS DE *

CONCE*TO @ 11 Co!to! *;recto!Mater;ale! *;recto! 26,136,500 27,822,304

Mano de bra *;recta 47,418,120 47,418,120*eprec;Fn U-(.V U-(.V

S!%total Costos Dire#tos REF REF

2 Ga!to! Generale! de prodcc;Fn 571,000 607,830Mater;ale! +nd;recto! < < Mano de obra ;nd;rectaSer#;c;o! H otro! J 43,871,250 J 46,700,946

2'2'5@ 82,@;2885

TOTAL COSTOS DE *RODUCCI+N REF REF

No. ,, *RESU*UESTO DE 6ASTOS DE AD&INISTR


,''277,2'55 ,''277,2'55

No. , *RESU*UESTO DE 6ASTO




132/173

CONCE*TO 1 ''bl;c;dad 3,600,000 3,600,000

$ran!porte 444,000 444,000TOTAL 6ASTOS VENTA 2@2@@@ 2@2@@@

No. ,5 *RO6RA&ACION DE COSTOS O*ERACIO

CONCE*TO 1 'Co!to! de prodcc;on U-(.V U-(.VGa!to! adm;n;!trat;#o! 322,663,255 322,663,255Ga!to! de #enta 4,044,000 4,044,000TOTAL COSTOS O*ERACIONALES REF REF

No. ,7 FLU9O NETO DE INVERSIONES SIN FI

CONCE*TO @ 1+n#er!;Fn .;Da K640,368,000Cap;tal de trabaDo K10,205,000 K618,340alor -e!;dalFl!o Neto de Inversi$n 375@258,2@@@ 371;2,@

No. ,8 *RO6RA&A DE INV

CONCE*TO FUENTES @A#tivos Fios Tangi%lesMaE;nar;a H eE;po 'r K62,900,000Mob;l;ar;o H decorac;Fn 'r < Meble! H eE;po! de oc;na 'r K10,000,000

K72,900,000A#tivos Di4eridosGa!to! preoperac;onale! 'r K2,400,000bra! :>!;ca! ;n!talac;Fn 'r K565,068,000Cap;tal de trabaDo Cr H 'r K10,205,000

TOTAL INVERSIONES 375@258,2@@@



133/173

' K9,908,430 5 /RS/ 3,599,372

ABLA DE AMO

CUO A SALDO INICIAL

1 9,908,430

2 8,674,200

3 7,145,360

4 5,251,585

5 2,905,766

*eQactac;Fn de lo! ;ntere!e!

'.N1O;Pn

'.N1O0,0645P1

' alor pre!ente de lo! ;ntere!e!

. alor a deQactar

+$a!a de ;nQac;Fn

n mero de aIo! tran!crr;do! con re!pecto a cero

J2,365,412N1,0645 2,221,834

2,070,532N1O0,0645P2 1,827,219

1,705,597N1O0,0645P3 1,413,967

1,253,597N1O0,0645P4 976,248

696,606N1O0,0645P5 507,440


' 1,234,230N1O0,0645P1 1,159,446

' 1,528,841N1O0,0645P2 1,349,183

'1,893,775N1O0,0645P3 1,569,970

'2,345,819N1O0,0645P4 1,826,888

'2,905,766N1O0,0645P5 2,125,848

No. ,? Datos deJa#tados de intereses a

*ato! deQactado! d

/Io! 1 2

+ t 2 221 834 1 827 219


134/173

Cap;tal 1,159,446 1,349,183

No. @ FLU9O NETO DE O*ERACI+N SIN FINANCIA

CONCE*TO 1 ' $otal ;n%re!o! 135,000,000 143,707,500 $otal co!to! operac;onale! U-(.V 128,525,181

)t;l;dad operac;onal U-(.V 15,182,319Meno! ;mpe!to! U-(.V 5,010,165

)t;l;dad eta U-(.V 10,172,154M! deprec;ac;Fn U-(.V U-(.V

M! /mort;zac;Fn de *;:er;do! 113,493,600 113,493,600

REF REF

No. 1 FLU9O FINANCIERO NETO DEL *RO)ECTO

CONCE*TO @ 1.lDo neto de ;n#er!;Fn K650,573,000 K618,340

.lDo neto de op?rac;Fn U-(.V

K21,123,832 U-(.V

No. ' FLU9O NETO DE INVERSIONES CON F


+ntere!e! drante la ;mplementac;Fn < Cap;tal de trabaDo K10,205,000 K618,340

alor re!;dal

.lDo eto de +n#er!;Fn K650,573,000 K618,340

No. , FLU9O NETO DE O*ERACIONES FINANCIERO CON FI

CONCE*TO 1 '


.lDo nanc;ero neto del proHecto !;nnanc;am;ento

Es el valor en ventas !e /roe#ta laem/resa vender 1@;@ !nidades a1'52@@@ #!


135/173

Meno! co!to! operac;onale! U-(.V 128,525,181

)t;l;dad operac;onal U-(.V 15,182,319Meno! Ga!to! .;nanc;ero! 2,221,834 1,827,219

)t;l;dad Gra#able U-(.V 13,355,100

Meno! ;mpe!to! U-(.V 4,407,183

)t;l;dad eta U-(.V 8,947,917M! deprec;ac;Fn U-(.V U-(.VM! /mort;zac;Fn de *;:er;do! 113,493,600 113,493,600

Fl!o Neto de O/era#i$n REF 1@27172@?

No. FLU9O NETO DE O*ERACIONES FINANCIERO

CONCE*TO @ 1.lDo neto de ;n#er!;Fn K650,573,000 K618,340.lDo neto de operac;Fn U-(.V

K21,123,832 U-(.V



136/173

)t;l;dad operac;onal U-(.V 15,182,319Meno! %a!to! nanc;ero! 2,221,834 1,827,219

)t;l;dad Gra#able U-(.V 13,355,100Meno! ;mpe!to! U-(.V 4,407,183

)t;l;dad eta U-(.V 8,947,917M! *eprec;ac;Fn U-(.V U-(.VM! /mort;zac;Fn de *;:er;do! 113,493,600 113,493,600

FLU9O NETO DE O*ERACI+N REF REF

N@. 8 FLU9O FINANCIERO NETO *ARA EL INVERSIONISTA


137/173

Co!to de 'rodcc;Fn U-(.VGa!to! de /dm;n;!trac;Fn 322,663,255Ga!to! de enta 4,044,000Total #ostos o/era#ionales U-(.VUtilidad O/era#ional U-(.VGa!to! nanc;ero! 2,221,834

Utilidad 6rava%le U-(.V+mpe!to! U-(.V)t;l;dad eta U-(.V*eprec;ac;one! U-(.V/mort;zac;Fn d;:er;do! 113,493,600.lDo neto de operac;Fn U-(.V

37@277258@ REFFLU9O DE FONDOS *ARA EL

INVERSIONISTA


138/173

COSTO TOTAL

64,600,00073,900,00087,760,00048,908,00027,900,00050,000,00012,000,000

200,000,0005752@7;2@@@

*RODUCCI+N


3,000,0001,700,00035,000,00023,200,0007'2?@@2@@@

COSTO TOTAL VIDA UTIL 98,000

260,00042,00042,00058,000

5@@2@@@

AD&INISTRACI+NCOSTO TOTAL VIDA UTIL

300,000

1,200,0001,360,000

LA

Vida MtilConstr!##iones edi"#a#ionesH '@ a=os&a!inaria e!i/oH 1@ a=osVe0#!losH 5 a=osE!i/o de #om/!ta#i$n2 0erramientasH


139/173

1,600,000150,000410,000240,000

1@2@@@2@@@

COSTO300,000400,000600,000300,000350,000200,000250,000

'2@@2@@@

*RI&ER AO 4,150,530 11,854,530

4,150,530 11,854,5304,150,530 11,854,5304,150,530 11,854,530

16,602,120 47,418,120

CIALES ) A*ORTES


Est!dio T#ni#oH Tener en #!enta losmateriales dire#tos e indire#tos !e el


140/173

/era#iones>


18,000 8,136,00035000 18,000,500

'721,725@@

8500 425,00010,000 50,0001200 60,0006,000 36,000

5812@@@

'728@825@@

>


9,500 114,00033,900 406,8002,500 2,400,000

600,000 7,200,00025,000 150,000

2,500,000 30,000,000

,2;812'5@

DE*RECIACION ANUAL1 ' , 5

300,000 300,000 300,000 300,000 300,000

/rod!#tivo.


141/173

170,000 170,000 170,000 170,000 170,00025,000 25,000 25,000 25,000 25,000

232 232 232 232 232U-(.V U-(.V U-(.V U-(.V U-(.V

U/")(V U/")(V U/")(V U/")(V U/")(VU/")(V U/")(V U/")(V U/")(V U/")(V

U/")(V U/")(V U/")(V U/")(V U/")(VU/")(V U/")(V U/")(V U/")(V U/")(VREF REF REF REF

DE*RECIACION ANUAL1 ' , 5

1,000,000 1,000,000 1,000,000 1,000,000 1,000,00018,277 12@@@2@@@ 12@@@2@@@ 12@@@2@@@ 12@@@2@@@

STRATIVO

AOS 1

38,790,000 110,790,00011,637,000 33,237,000

0 42,000,0007,758,000 22,158,000

5;21;52@@@ '@;21;52@@@

OS

COSTO UNITARIO TOTAL AO 1250,000 250,000436,009 436,009125,000 125,000

;112@@?

ON A 6ASTOS DIFERIDOS

VALOR A&ORTIACION ANUAL1 ' , 5

480,000 480,000 480,000 480,000 480,000



142/173

480,000 480,000 480,000 480,000 480,000

VALOR A&ORTIACION ANUAL1 ' , 5

113,013,600 113,013,600 113,013,600 113,013,600 113,013,600

113,013,600 113,013,600 113,013,600 113,013,600 113,013,600

11,2?,27@@ 11,2?,27@@ 11,2?,27@@ 11,2?,27@@

/era#iones>.

COSTO UNITARIO AO 1

J 300,000 J 3,600,000J 37,000 J 444,000

G 2@2@@@

*UNTO DE E(UILIBRIOH *!nto en el #!al los ingresos totales son ig!alesa los #ostos totales2 la em/resa no o%tiene ni !tilidad ni /erdida.*ara s! #l#!lo 0a !e tener determinados los #otos "os varia%le.

C Fios. Se /resentan en ig!al magnit!d valor inde/endiente de losniveles de /rod!##i$n de la em/resa. E. De/re#ia#i$n2 6astos deAdmionitra#i$n #omo arrendamiento2 s!eldos del /ersonaladministrativo.

C. Varia%les. *resentan vaia#i$n ante #am%ios en los niveles de

/rod!##i$n. E. &ateriales dire#tos e indire#tos2 servi#ios aso#iados a la/lanta de /rod!##i$n2 &ano de o%ra dire#ta


R!%ros ne#ese. *agos al /

distri%!#i$n2


143/173

o.


U-(.V J 0U-(.V J 50,000,000U-(.V J 100,000,000U-(.V J 150,000,000U-(.V J 200,000,000U-(.V J 250,000,000

C25

5,000

3,0002,000

a con lo! porcentaDe! de part;c;pac;Fn de cada l>nea


144/173

J 31,144J 27,251J 19,465

G 882;5?

!ili%rioC

97,323,96658,394,38038,929,586

303,650,774143,650,174

160,000,600J 160,000,600

J 0

C TOTALES

19,465 77,859

97,323,966 303,650,7743,000 5,90032 100

47

rio en /esos.

C $$/"(S97,323,966 303,650,77458,394,38038,929,586

40303,650,774143,650,174160,000,600

47


145/173

e e!ili%rio.C TOTALES

32 100

109,111,157 340,426,809

si$n "a del /roe#to.AOS

2 3 4 5

gastos de /rod!##i$n gastos admmater;a! pr;ma! 26,136,500 Seldo! H prMano de obra d;recta 11,854,530 Ser#;c;o! #ar;Cto! ;nd;recto! de :abr;cac;Fn U-(.V *eprec;ac;Fn

$otal U-(.V /mort d;:er;d $otal

er modlo del cr!o



146/173

os #onstantes

AOS' ,

U-(.V U-(.V U-(.VJ KJ 618,340 J 618,340 J 618,340

rminos #onstantes>.

AOS' , J 618,340 J 618,340 J 618,340J 432,881 J 432,881 J 432,881

J 26,229 J 52,458J 1,051,221 J 1,077,450 J 1,103,679

n#remento en /rod!##ionAOS

' , J 700,678 J 745,872 J 793,980

J 460,802J 490,524


147/173

J 555,842

#remento en /rod!##i$nAOS

' , J 700,678 J 745,872 J 793,980

J 490,524 J 522,162 J 555,842

J 1,191,201 J 1,268,034 J 1,349,822

LE

AOS' ,

6,247,192 6,865,532 7,483,8725,627,459 6,086,569 6,571,908

11,874,651 12,952,101 14,055,780

00 00 000 0 0

11,874,651 12,952,101 14,055,780

1,051,221 1,077,450 1,103,679

AOS' ,

K618,430 K618,430 K618,430

371;2,@ 371;2,@ 371;2,@

*ERIODO DE EVALUACI+N AOS

' , 5

Datos o%tenido de%alan#e general


148/173

U-(.V


149/173

, 53,600,000 3,600,000 3,600,000

444,000 444,000 444,0002@2@@@ 2@2@@@ 2@2@@@

ALES AOS

, 5U-(.V U-(.V U-(.V U-(.V

322,663,255 322,663,255 322,663,2554,044,000 4,044,000 4,044,000

REF REF REF

ANCIA&IENTO

AOS' , 5

K618,340 K618,340 K618,340 K12,678,360U-(.V

371;2,@ 371;2,@ 371;2,@ REF

ERSIONES CON FINANCIA&IENTOAOS

1 ' , 5

K618,430 K618,430 K618,430 K618,430

371;2,@ 371;2,@ 371;2,@ 371;2,@

minos Constantes>

VALORDIS*ONIBLE


DEL AO


150/173


IN ERES ABONO CAPI AL VALOR CUO A SALDO FINAL

2,365,142 1,234,230 3,599,372 8,674,200

2,070,532 1,528,841 3,599,372 7,145,360

1,705,597 1,893,775 3,599,372 5,251,585

1,253,553 2,345,819 3,599,372 2,905,766

693,606 2,905,766 3,599,372 0

ortiKa#i$n de #a/ital

e ;ntere!e! H amort;zac;Fn de cap;tal

3 4 5

1 413 967 976 248 507 440


151/173

1,569,970 1,826,888 2,125,848

IENTO

AOS, 5

143,707,500 143,707,500 143,707,500128,525,181 128,525,181 128,525,181

15,182,319 15,182,319 15,182,3195,010,165 5,010,165 5,010,165

10,172,154 10,172,154 10,172,154U-(.V U-(.V U-(.V

113,493,600 113,493,600 113,493,600

REF REF REF

IN FINANCIA&IENTO rem;ta!e alAOS

' , 5K618,340 K618,340 K618,340 U-(.V

U-(.V U-(.V U-(.V U-(.V

U-(.V U-(.V U-(.V

INANCIA&IENTO AOS

' , 5


152/173

128,525,181 128,525,181 128,525,181

15,182,319 15,182,319 15,182,3191,413,967 976,248 507,440

13,768,352 14,206,071 14,674,879

4,543,556 4,688,003 4,842,710

9,224,796 9,518,068 9,832,169U-(.V U-(.V U-(.V

113,493,600 113,493,600 113,493,600

1@2;?,2';8 11218@2175 11282@,

CON FINANCIA&IENTO

AOS' , 5

K618,340 K618,340 K618,340 12,678,35810,616,409 10,893,287 11,170,165 11,447,043

9,998,069 10,274,947 10,551,825 24,125,401

#onstantes>AOS

' , 5

K618,340 K618,340 K618,340 12,678,360

U-(.V

K1,349,183 K1,569,970 K1,826,888 K2,125,848

K1,967,523 K2,188,310 K2,445,228 U-(.V

s #onstantes>AOS

, 5143,707,500 143,707,500 143,707,500128,525,181 128,525,181 128,525,181


153/173

15,182,319 15,182,319 15,182,3191,569,970 976,248 507,440

13,612,349 14,206,071 14,674,8794,492,075 4,688,003 4,842,710

9,120,274 9,518,068 9,832,169U-(.V U-(.V U-(.V

113,493,600 113,493,600 113,493,600

REF REF REF

stantes>AOS

' , 5K1,967,523 K2,188,310 K2,445,228 U-(.V

U-(.V U-(.V U-(.V U-(.V

U-(.V U-(.V U-(.V U-(.V

'(-/C+ /RS2 3 4 5

K618,340 K618,340 K618,340 <

K618,340 K618,340 K618,340 <

K618,340 K618,340 K618,340 0K1,349,183 K1,569,970 K1,826,888 K2,125,848


154/173

U-(.V U-(.V U-(.V U-(.V322,663,255 322,663,255 322,663,255 322,663,255

4,044,000 4,044,000 4,044,000 4,044,000U-(.V U-(.V U-(.V U-(.V

15,182,319 15,182,319 15,182,319 15,182,3191,827,219 1,413,967 976,248 507,440

13,355,100 13,768,352 14,206,071 14,674,879K4,407,183 K4,543,556 K4,688,003 K4,842,7108,947,917 9,224,796 9,518,068 9,832,169

U-(.V U-(.V U-(.V U-(.V113,493,600 113,493,600 113,493,600 113,493,600

U-(.V U-(.V U-(.V 11,500,661

REF REF REF REF


155/173

a=os


156/173


157/173


158/173


159/173

arios2 /ara dar a #ono#er el /rod!#to2ersonal de ventas2 gastos de

astos /!%li#itarios de /romo#i$n.


160/173


161/173


162/173

niatrativos!tac;one!

o!

o!


163/173


164/173


165/173


166/173


167/173


168/173

odlo para #er;car calclo de #alore!

gMn elra este


169/173


170/173


171/173


172/173

+n#er!;Fn obra! !;ca! 1590000;n#er!;Fn en maE;nar;a H eE;po 5639300

;n#er!;Fn meble H en!ere! eE;po! 1736460;n#er!;on ;ntan%;ble! 1953072

10918832 0


173/173

re!ma! de pa -e!ma 50 8500 425,000"ap;cero! CaDa 5 10,000 50,000marcadore! )n;dad 50 1200 60,000l;breta! n;dad 6 6,000 36,000S!%total &ateriales Indire#tos 5812@@@

Documents

Ultimo avance.xlsx