ALUMNA: RODRIGUEZ YAURI FLOR VANESSA

CDIGO: 111.1203.224

1
VENTAS
RUBRO
DEMANDA POTENCIAL
PARTICIPACIN
VENTAS
PRECIO DE VENTA
TOTAL VENTAS
VENTAS AL CONTADO
VENTAS AL CRDITO
CUENTAS POR COBRAR
VENTAS AL CRDITO
COBRADAS
PRODUCCIN
RUBRO
STOCK ESTRATGICO
YOGURT
REQUERIMIENTO TOTAL
INVENTARIO INICIAL
PRODUCCIN

REQUERIMIENTO DE
INSUMOS
RUBRO
INSUMOS
LECHE FRESCA
FRASCOS
COSTEO
LECHE FRESCA
FRASCOS
TOTAL

U.M.
LT
%
LT
UNID
$

80%
20%
9

AO 1
275,000.00
80%
220,000.00
440,000.00
3.00
1,320,000.0
0
1,056,000.0
0
264,000.00
6,600.00

AO 2
280,000.00
80%
224,000.00
448,000.00
3.60
1,612,800.0
0
1,290,240.0
0
322,560.00
8,064.00

AO 3
385,000.00
80%
308,000.00
616,000.00
4.50
2,772,000.0
0
2,217,600.0
0
554,400.00
13,860.00

257,400.00

314,496.00

540,540.00

U.M.
6
LT
UNID
LT
LT
LT
UNID

AO 1

AO 2

AO 3

3,666.67
7,333.33
223,666.67
0.00
223,666.67
447,333.33

3,733.33
7,466.67
227,733.33
3,666.67
224,066.67
448,133.33

5,133.33
10,266.67
313,133.33
3,733.33
309,400.00
618,800.00

U.M.

AO 1

AO 2

AO 3

LT
UNID
$
2.5
0.3

263,137.25
456,462.59

263,607.84
457,278.91

364,000.00
631,428.57

657,843.14
136,938.78

659,019.61
137,183.67

794,781.91

910,000.00
189,428.57
1,099,428.5
796,203.28
7

COMPRA DE INSUMOS
RUBRO
STOCKS ESTRATGICOS
LECHE FRESCA
FRASCOS
REQUERIMIENTO TOTAL
LECHE FRESCA
FRASCOS
INVENTARIO INICIAL
LECHE FRESCA
FRASCOS
COMPRAS
LECHE FRESCA
FRASCOS
COSTEO
LECHE FRESCA
FRASCOS
TOTAL COMPRAS
COMPRAS AL CONTADO
COMPRAS AL CRDITO
CUENTAS POR PAGAR
COMPRAS AL CRDITO
PAGADAS
MANO DE OBRA DIRECTA
RUBRO
FIJA
VARIABLE
TOTAL A CARGO DEL
PROYECTO
COSTOS INDIRECTOS
RUBRO
SUPERVISOR
MATERIALES INDIRECTOS
ENERGA ELCTRICA Y
SEGUROS
TOTAL

U.M.
5
12

AO 1

AO 2

AO 3

3,654.68
15,215.42

3,661.22
15,242.63

5,055.56
21,047.62

LT
UNID

266,791.94
471,678.00

267,269.06
472,521.54

369,055.56
652,476.19

LT
UNID

0.00
0.00

3,654.68
15,215.42

3,661.22
15,242.63

LT
UNID

266,791.94
471,678.00

263,614.38
457,306.12

365,394.34
637,233.56

2.5
0.3

666,979.85
141,503.40

659,035.95
137,191.84

$
55%
45%
7

808,483.25
444,665.79
363,817.46
7,074.23

796,227.78
437,925.28
358,302.50
6,966.99

913,485.84
191,170.07
1,104,655.9
1
607,560.75
497,095.16
9,665.74

356,743.23

351,335.51

487,429.42

U.M.
$
$

AO 1
27,000.00
4,473.33

AO 2
27,000.00
4,481.33

AO 3
27,000.00
6,188.00

31,473.33

31,481.33

33,188.00

U.M.
$
0.02

AO 1
30,000.00
4,473.33

AO 2
30,000.00
4,481.33

AO 3
30,000.00
6,188.00

$
$

9,600.00
44,073.33

9,600.00
44,081.33

9,600.00
45,788.00

COSTO DE PRODUCCIN
RUBRO

U.M.

AO 1

AO 2

MATERIAS PRIMAS
MANO DE OBRA DIRECTA
COSTOS INDIRECTOS

$
$
$

794,781.91
31,473.33
44,073.33

796,203.28
31,481.33
44,081.33

TOTAL
COSTO UNITARIO

$
$

COSTO DE VENTAS

856,060.90

871,506.57

AO 3
1,099,428.5
7
33,188.00
45,788.00
1,178,404.5
7
1.90433835
1,173,072.4
2

U.M.
$
$
$

AO 1

AO 2

AO 3

19,800.00
13,200.00

24,192.00
16,128.00

41,580.00
27,720.00

$
$
$

54,000.00
9,600.00
30,600.00

54,000.00
9,600.00
30,600.00

54,000.00
9,600.00
30,600.00

SUB TOTAL

94,200.00

94,200.00

94,200.00

TOTAL A CARGO DEL

PROYECTO

127,200.00

134,520.00

163,500.00

GASTOS DE OPERACIN
RUBRO
GASTOS DE VENTAS
GASTOS DE PUBLICIDAD
COMISIONES
GASTOS ADMINISTRATIVOS
GERENTE
SECRETARIA
OFICINISTAS

870,328.58 871,765.95
1.94559295 1.94532717

DEPRECIACIN Y AMORTIZACIN DE INTANGIBLES

MONT
RUBRO
O
% AO 1
AO 2
AO 3
DEPRECIACIN DE TANGIBLES
18000
EDIFICACION
0 2%
3600.00
3600
3600
MAQUINARIAS
85000 20% 17000.00
17000
17000

COMPUT
MUEBLES Y ENSERES

15000 20%
26000 20%

3000.00
5200.00
28,800.0
0

TOTAL DEPRECIACIN
AMORTIZACIN DE INTANGIBLES
GASTOS DE ORGANIZACIN Y
CONSTITUCIN

100
2300 %
100
4000 %

FRANQUICIAS
TOTAL AMORTIZACIN
INVERSIN EN K. W.
RUBRO
DISPONIBLES
CAJA MNIMA
CAJA PARA COMPRAS
EXISTENCIAS
LECHE FRESCA
FRASCOS
YOGURT
EXIGIBLES
CUENTAS POR COBRAR
CUENTAS POR PAGAR
REQUERIMIENTO
INVERSIN EN K. W.

U.M.

3000
3000
5200
5200
28,800.0
0 28,800.00

2300.00

4000.00
6,300.00

0
0.00

0
0.00

AO 1

AO 2

1,570.00
7,411.10

1,570.00
7,298.75

1,570.00
10,126.01

2.5
0.3
6

9,136.71
4,564.63
14,267.68

9,153.05
4,572.79
14,527.09

12,638.89
6,314.29
19,974.75

$
$

6,600.00
7,074.23
36,475.89
36,475.89

8,064.00
6,966.99
38,218.69
1,742.81

13,860.00
9,665.74
54,818.20
16,599.51

6
6

AO 3

2.
ESTRUCTURA DE LAS INVERSIONES

RUBRO
1) INVERSIN FIJA
A) TANGIBLES
TERRENO
EDIFICACIONES
MAQUINARIAS
COMPUTADORAS
MUEBLES Y ENSERES
B) INTANGIBLES

AO 0
412300
406000
100000
180000
85000
15000
26000
6300

AO 1

AO 2

AO
3

GASTOS DE
ORGANIZACIN Y CONST
FRANQUICIAS

2300
4000

2) I. K. W.

1742.8 16599.5
36475.89
1
1

0.00

TOTAL

448775.8 1742.8 16599.5

9
1
1

0.00

FINANCIAMIENTO
I.F.
TANGIBLE
PRSTAMO
P=
n = 2 aos = 8 TRIMESTRES
i=
6.00%
FORMA DE PAGO: CUOTAS DECRECIENTES
SUMATORIA
36

FACTOR
0.03
0.06
0.08
0.11
0.14
0.17
0.19
0.22

406000
50%
203000

PRINCIPAL
5638.89
11277.78
16916.67
22555.56
28194.44
33833.33
39472.22
45111.11

3.
CUADRO DEL SERVICIO DE LA DEUDA
TRIMEST
RE
1
2
3

SI
203000.0
0
197361.1
1
186083.3
3

12180.00

5638.89

17818.89

11841.67

11277.78

23119.44

11165.00

16916.67

28081.67

SF
197361.1
1
186083.3
3
169166.6
7

169166.6
7
146611.1
1
118416.6
7
84583.33
45111.11

4
5
6
7
8

10150.00

22555.56

32705.56

8796.67

28194.44

36991.11

146611.1
1
118416.6
7

7105.00
5075.00
2706.67

33833.33
39472.22
45111.11

40938.33
44547.22
47817.78

84583.33
45111.11
0.00

CUADRO DEL SERVICIO DE LA DEUDA ANUALIZADO

A
O
0
1
2

SI
203000
755611.1
1
394722.2
2

SF

45336.6
7
23683.3
3

56388.89
146611.1
1

101725.5
6
170294.4
4

699222.2
2
248111.1
1

.
2.
ESTADO DE GANANCIAS Y PRDIDAS
RUBRO
VENTAS
OTROS INGRESOS
OPERACIONALES
TOTAL INGRESOS
COSTO DE VENTAS
UTILIDAD BRUTA
GASTOS DE OPERACIN
UTILIDAD OPERATIVA
OTROS INGRESOS Y EGRESOS
INGRESOS FINANCIEROS

AO 1
AO 2
AO 3
1,320,000.0 1,612,800.0 2,772,000.0
0
0
0
0.00

0.00

0.00

1,320,000.0 1,612,800.0 2,772,000.0

0
0
0
1,173,072.4
856,060.90 871,506.57
2
1,598,927.5
463,939.10 741,293.43
8
127,200.00 134,520.00 163,500.00
1,435,427.5
336,739.10 606,773.43
8
0.00
0.00
0.00
0.00

0.00

0.00

OTROS INGRESOS

0.00

0.00

0.00

6,300.00

0.00

0.00

OTROS EGRESOS
UTILIDAD ANTES DE INT. Y DE
IMP.
GASTOS FINANCIEROS

330,439.10

606,773.43

UTILIDAD ANTES DE IMPUESTOS

285,102.44

AMORTIZACIN DE INTANGIBLES

45,336.67

30
%
0%

IMPUESTO A LA RENTA
PARTICIPACIONES
UTILIDAD NETA DEL EJERCICIO
DIVIDENDOS
UTILIDAD RETENIDA

85,530.73

174,927.03

0.00

0.00

199,571.70
80
%
20
%

DEPRECIACIONES

1,435,427.5
8
23,683.33
0.00
1,435,427.5
583,090.10
8
430,628.27

0.00
1,004,799.3
408,163.07
0

159,657.36

326,530.45

803,839.44

39,914.34

81,632.61

200,959.86

28,800.00

28,800.00

28,800.00

FLUJO DE CAJA
RUBRO
BENEFICIOS
UTILIDAD ANTES DE INT. Y
DE IMP.
DEPRECIACIN
AMORTIZACIN DE
INTANGIBLES
VALOR RESIDUAL DE LA
INV. FIJA
RECUPERACIN DE LA I. K.
W.

AO 0
0.00
0.00
0.00

AO 1
365,539.
10
330,439.
10
28,800.0
0

AO 2
AO 3
635,573. 1,464,227
43
.58
606,773. 1,435,427
43
.58
28,800.0
28,800.00
0

0.00

6,300.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

AO 4
274,418.
20
0.00
0.00
0.00
219,600.
00
54,818.2
0

448,775.
89
448,775.
89

COSTOS
INVERSIN
IMPUESTOS SIN
FINANCIAMIENTO

0.00

FLUJO DE CAJA ECONMICO

PRSTAMO

0.00

ESCUDO FISCAL
SERVICIO DE LA DEUDA
FLUJO DE CAJA FINANCIERO
APORTES
DIVIDENDOS
PARTICIPACIN

448,775.
89
203,000.
00

0.00
245,775.
89
245,775.
89
0.00
0.00

99,131.7
3

198,631. 430,628.2
54
7
16,599.5
0.00
1
182,032. 430,628.2
03
7

264,664.
56

436,941. 1,033,599
89
.30

1,742.81

0.00
13,601.0
0
101,725.
56
176,540.
01
0.00
159,657.
36
0.00

0.00

16,882.6
4

0.00

16,882.6
4

SALDO DE CAJA
SALDO DE CAJA
ACUMULADO

100,874.
54

VALOR RESIDUAL DE LA INV.

FIJA
INVERSIN FIJA
TERRENO
INTERESES DUR, LA CONST
DEPRECIACIN ACUMULADA
AMORTIZACIN
ACUMULADA
VALOR RESIDUAL DE LA INV.
FIJA

0.00
0.00
0.00
274,418.
20

0.00

0.00

0.00

7,105.00

0.00

0.00

170,294.
44

0.00

0.00

273,752. 1,033,599
45
.30

274,418.
20

0.00

0.00

326,530. 803,839.4
45
4
0.00
0.00
229,759.8
52,778.0
6
1
193,864.5
35,895.3
0
6

412300
100000
0
312300
86400
6300
219600

0.00
0.00
0.00
274,418.
20
468,282.
70