CRONORAMA DE INVERSIONES

RUBROS
Bienes Fisicos
Terreno
Edificios
Equipos
Instalaciones complementarias
Imprevistos (5%)
Total de bienes fisicos
Intangibles
estudios e investigaciones
ingenieria
puesta en marcha
intereses pre - operativos
Total de intangibles
total inversion fija
capital de trabajo
TOTAL DE INVERSIONES

Trim. 1

Trim.2

AO 0
Trim. 3

Trim. 4

20,000.00
40,000.00

25,000.00
70,000.00
9,000.00
5,200.00
109,200.00

1,000.00
21,000.00

10,000.00
2,500.00
52,500.00

10,000.00
10,000.00

15,000.00

4,619.88
24,619.88
45,619.88

4,619.88
19,619.88
72,119.88

15,000.00
15,000.00
4,619.88
34,619.88
143,819.88

45,619.88

72,119.88

143,819.88

TOTAL

15,000.00
25,000.00
6,000.00
2,300.00
48,300.00

20,000.00
80,000.00
95,000.00
25,000.00
11,000.00
231,000.00

12,000.00
4,619.88
16,619.88
64,919.88
29,000.00
93,919.88

10,000.00
40,000.00
27,000.00
18,479.50
95,479.50
326,479.50
29,000.00
355,479.50

3.00
4,000.00
19,000.00
5,000.00
2,200.00
30,200.00
19,095.90
49,295.90

4.00
4,000.00
19,000.00
5,000.00
2,200.00
30,200.00
19,095.90
49,295.90

80000.00
25000.00

40000.00
27000.00

CARGOS ANUALES POR DEPRECIACION Y AMORTIZACION

RUBROS
Edificios
Equipos
Instalaciones complementarias
imprevistos
depreciacion
amortizacion
TOTAL

0.00

1.00
4,000.00
19,000.00
5,000.00
2,200.00
30,200.00
19,095.90
49,295.90

AOS
2.00
4,000.00
19,000.00
5,000.00
2,200.00
30,200.00
19,095.90
49,295.90

5.00
4,000.00
19,000.00
5,000.00
2,200.00
30,200.00
19,095.90
49,295.90

clasificacion de costos
fijo
materia prima y materiales
mano de obra directa
materiales indirectos
mano de obra indirecta
gastos indirectos
depreciacion y amortizacion
gastos de ventas
gastos de administracion
total

variable
total
128,000.00
128,000.00
32,000.00
48,000.00
80,000.00
25,000.00
25,000.00
30,000.00
30,000.00
21,000.00
9,000.00
30,000.00
49,295.90
49,295.90
30,000.00
30,000.00
25,000.00
25,000.00
157,295.90 240,000.00
397,295.90

80000

30000

VALOR EN LIBROS DESPUES DE DEPRECIACION Y AMORTIZACION

RUBROS
Edificios
Equipos
Instalaciones complementarias
imprevistos
sub-total activos tangibles
Terreno
Total activos tangibles
activos intangibles
TOTAL ACTIVOS FIJOS

0
80,000.00
95,000.00
25,000.00
11,000.00
211,000.00
20,000.00
231,000.00
95,479.50
326,479.50

1
76,000.00
76,000.00
20,000.00
8,800.00
180,800.00
20,000.00
200,800.00
76,383.60
277,183.60

AOS
2
3
72,000.00
68,000.00
57,000.00
38,000.00
15,000.00
10,000.00
6,600.00
4,400.00
150,600.00
120,400.00
20,000.00
20,000.00
170,600.00
140,400.00
57,287.70
38,191.80
227,887.70
178,591.80

4
64,000.00
19,000.00
5,000.00
2,200.00
90,200.00
20,000.00
110,200.00
19,095.90
129,295.90

5
60,000.00
0.00
0.00
0.00
60,000.00
20,000.00
80,000.00
0.00
80,000.00

CUADRO DE SERVICIO DE LA DEUDA: COFIDE

interes anual
interes semestral
AOS

21.55%
0.05

SEM.
1
2
3
4
1
2
3
4
1
2
3
4
1
2
3
4
1
2
3
4
1
2
3
4

principal
interes
amortizacion
92,400.00
4,619.88
0.00
92,400.00
4,619.88
0.00
92,400.00
4,619.88
0.00
92,400.00
4,619.88
0.00
92,400.00
4,619.88
2,794.45
89,605.55
4,480.16
2,934.17
86,671.37
4,333.45
3,080.88
83,590.49
4,179.41
3,234.92
80,355.57
4,017.67
3,396.66
76,958.91
3,847.84
3,566.49
73,392.43
3,669.52
3,744.81
69,647.62
3,482.29
3,932.04
65,715.57
3,285.69
4,128.64
61,586.93
3,079.26
4,335.07
57,251.87
2,862.52
4,551.81
52,700.05
2,634.93
4,779.40
47,920.66
2,395.97
5,018.36
42,902.29
2,145.06
5,269.27
37,633.02
1,881.60
5,532.73
32,100.29
1,604.97
5,809.36
26,290.93
1,314.51
6,099.82
20,191.11
1,009.53
6,404.80
13,786.31
689.30
6,725.03
7,061.28
353.05
7,061.28

interes
pago
4,619.88
4,619.88
4,619.88
4,619.88 18,479.50
7,414.33
7,414.33
7,414.33
7,414.33 17,612.89
7,414.33
7,414.33
7,414.33
7,414.33 15,017.32
7,414.33
7,414.33
7,414.33
7,414.33 11,862.40
7,414.33
7,414.33
7,414.33
7,414.33
8,027.60
7,414.33
7,414.33
7,414.33
7,414.33
3,366.39

0
ESTADO DE GANANCIAS Y PERDIDAS
RUBROS
ingreso por ventas producto A
ingreso por ventas producto B
total de ingresos
costos directos
materia prima y materiales
mano de obra directa
gastos de fabricacion
materiales indirectos
mano de obra indirecta
gastos indirectos
depreciacion y amortizacion
gastos de operacin
gastos de ventas
gastos de administracion
total de costos
UAII
GASTOS FINANCIEROS
UAI
IMPUESTO A LA RENTA
utilidad neta
dividendos (50%)
utilidad retenida 50%
utilidad retenida acumulada

1
240,000.00
200,000.00
440,000.00

AOS
2
3
270,000.00
300,000.00
225,000.00
250,000.00
495,000.00
550,000.00

4
300,000.00
250,000.00
550,000.00

5
300,000.00
250,000.00
550,000.00

128,000.00
80,000.00

144,000.00
86,000.00

160,000.00
92,000.00

160,000.00
92,000.00

160,000.00
92,000.00

25,000.00
30,000.00
30,000.00
49,295.90

28,125.00
30,000.00
31,125.00
49,295.90

31,250.00
30,000.00
32,250.00
49,295.90

31,250.00
30,000.00
32,250.00
49,295.90

31,250.00
30,000.00
32,250.00
49,295.90

30,000.00
25,000.00
397,295.90
42,704.10
17,612.89
25,091.20
7,527.36
17,563.84
8,781.92
8,781.92
8,781.92

33,750.00
25,000.00
427,295.90
67,704.10
15,017.32
52,686.78
15,806.03
36,880.75
18,440.37
18,440.37
27,222.29

37,500.00
25,000.00
457,295.90
92,704.10
11,862.40
80,841.70
24,252.51
56,589.19
28,294.59
28,294.59
55,516.89

37,500.00
25,000.00
457,295.90
92,704.10
8,027.60
84,676.50
25,402.95
59,273.55
29,636.78
29,636.78
85,153.66

37,500.00
25,000.00
457,295.90
92,704.10
3,366.39
89,337.71
26,801.31
62,536.40
31,268.20
31,268.20
116,421.86

CAPITAL DE TRABAJO
RUBROS
capital de trabajo
cambio en el capital de trabajo

1
29,000.00
-2,500.00

AOS
2
31,500.00
-2,500.00

3
34,000.00
0.00

4
34,000.00
0.00

5
34,000.00
34,000.00

AOS
2

0.00
29,000.00
326,479.50

43,533.40
31,500.00
326,479.50
-49,295.90
352,217.00

94,129.67
34,000.00
326,479.50
-98,591.80
356,017.37

153,925.24
34,000.00
326,479.50
-147,887.70
366,517.04

211,228.20
34,000.00
326,479.50
-197,183.60
374,524.10

299,501.36
0.00
326,479.50
-246,479.50
379,501.36

80,355.57
263,079.50
8,781.92
352,217.00

65,715.57
263,079.50
27,222.29
356,017.37

26,290.93
263,079.50
55,516.89
344,887.32

47,920.66
263,079.50
85,153.66
396,153.82

0.00
263,079.50
116,421.86
379,501.36

0
-29,000.00

BALANCE GENERAL
RUBROS
ACTIVO
efectivo
capital de trabajo neto
activo bruto fijo
depreciacion y amortizacion
ACTIVO TOTAL
PASIVO Y PATRIMONIO
prestamo bancario
capital
utilidad retenida acumulada
PASIVO Y PATRIMONIO TOTAL

355,479.50
92,400.00
263,079.50
355,479.50

FLUJO DE EFECTIVO
RUBROS
UAII
depreciacion
UAIIDD
capital de trabajo
impuesto a la renta
flujo de efectivo operativo
inversiones fisicas
inversiones intangibles
flujo de efectivos de inversiones
prestamo COFIDE
amortizacion
intereses
aporte propio
dividendos
flujo de efectivo financiamiento
CASH FLOW NETO

-29,000.00
-29,000.00
-231,000.00
-95,479.50
-326,479.50
92,400.00

263,079.50
355,479.50
0.00

1
42,704.10
49,295.90
92,000.00
-2,500.00
-7,527.36
81,972.64

AOS
2
3
67,704.10
92,704.10
49,295.90
49,295.90
117,000.00
142,000.00
-2,500.00
0.00
-15,806.03
-24,252.51
98,693.97
117,747.49

4
92,704.10
49,295.90
142,000.00
0.00
-25,402.95
116,597.05

5
92,704.10
49,295.90
142,000.00
34,000.00
-26,801.31
149,198.69

0.00

0.00

0.00

0.00

0.00

-12,044.43
-17,612.89
0.00
-8,781.92
-38,439.24
43,533.40

-14,640.00
-15,017.32
0.00
-18,440.37
-48,097.69
50,596.27

-17,794.92
-11,862.40
0.00
-28,294.59
-57,951.92
59,795.58

-21,629.72
-8,027.60
0.00
-29,636.78
-59,294.10
57,302.95

-26,290.93
-3,366.39
0.00
-31,268.20
-60,925.52
88,273.17

FLUJOS DE CAJA
RUBROS
total de ingresos
costo de ventas
utilidad bruta
gastos de operacin
depresiacion y amortizacion
utilidad operativa
impuestos
utilidad neta
depreciacion y amortizacion
FLUJO DE CAJA OPERATIVA
inversiones
cambio de capital de trabajo
valor de recuperacion
FLUJO DE CAJA INVERSIONES
FLUJO DE CAJA ECONOMICO
prestamo
intereses
amortizacion
FLUJO DE CAJA DEUDA
ahorro de impuestos
FLUJO DE CAJA ACCIONISTAS
FCA = DIV + Efect.

1
440,000.00
-293,000.00
147,000.00
-55,000.00
-49,295.90
42,704.10
-12,811.23
29,892.87
49,295.90
79,188.77
-326,479.50
0.00
-29,000.00
-2,500.00
-355,479.50
-355,479.50
92,400.00

92,400.00
447,879.50

AOS
2
495,000.00
-319,250.00
175,750.00
-58,750.00
-49,295.90
67,704.10
-20,311.23
47,392.87
49,295.90
96,688.77
0.00
-2,500.00

3
550,000.00
-345,500.00
204,500.00
-62,500.00
-49,295.90
92,704.10
-27,811.23
64,892.87
49,295.90
114,188.77
0.00
0.00

4
550,000.00
-345,500.00
204,500.00
-62,500.00
-49,295.90
92,704.10
-27,811.23
64,892.87
49,295.90
114,188.77
0.00
0.00

-2,500.00
76,688.77

-2,500.00
94,188.77

0.00
114,188.77

0.00
114,188.77

5
550,000.00
-345,500.00
204,500.00
-62,500.00
-49,295.90
92,704.10
-27,811.23
64,892.87
49,295.90
114,188.77
0.00
34,000.00
83,500.00
117,500.00
231,688.77

-17,612.89
-12,044.43
-29,657.32
5,283.87
52,315.32

-15,017.32
-14,640.00
-29,657.32
4,505.20
69,036.65

-11,862.40
-17,794.92
-29,657.32
3,558.72
88,090.17

-8,027.60
-21,629.72
-29,657.32
2,408.28
86,939.73

-3,366.39
-26,290.93
-29,657.32
1,009.92
203,041.37

52,315.32

69,036.65

88,090.17

86,939.73

203,041.37

TOTAL
20,000.00
95,000.00
25,000.00
11,000.00
151,000.00
95,479.50
246,479.50

95479.50

amortizacion pago

0.00

18,479.50

12,044.43

29,657.32

14,640.00

29,657.32

17,794.92

29,657.32

21,629.72

29,657.32

26,290.93

29,657.32