b) FIJO
Inversion diferivada
Inversion Fija
MONTO
5,597.50
5,597.50
489,442.00
489,442.00
PASIVO
1.13 A) CIRCULANTE
capital de trabajo
98.87 b) FIJO
CREDITO
SOCIOS Y FONAES
PASIVO TOTAL
CAPITAL CONTABLE
ACTIVO TOTAL
495,039.50
279169879.xls
MONTO
5,597.50
5,597.50
1.13
489,442.00
489,442.00
98.87
495,039.50
100.00
495,039.50
100.00
EQUIPO DE TRANSPORTE
TRANSPORTE
UNIDAD
LOTE
COSTO
No. DE
COSTO
UNITARIO UNIDADES TOTAL
140,000.00
1.00
140,000.00
UN
UN
UN
UN
UN
UN
UN
UN
UN
UN
UN
UN
UN
21,999.00
15,919.00
31,199.00
37,599.00
5,359.00
3,119.00
20,735.00
2,319.00
665.00
679.00
12,559.00
47,199.00
3,919.00
LOTE
65,000.00
1
1
1
1
2
5
1
4
2
2
1
2
3
21,999.00
15,919.00
31,199.00
37,599.00
10,718.00
15,595.00
20,735.00
9,276.00
1,330.00
1,358.00
12,559.00
94,398.00
11,757.00
284,442.00
1.00
SUBTOTAL
65,000.00
65,000.00
TOTAL ACTIVOS
489,442.00
COSTOS DE OPERACIN
LOTE
TOTAL
5,597.50
1.00
5,597.50
495,039.50
279169879.xls
CONCEPTOS DE INVERSION
1.- LOCAL
140,000.00
APORTACIONES
PRODUCTOR
140,000.00
21,999.00
15,919.00
31,199.00
37,599.00
10,718.00
15,595.00
20,735.00
9,276.00
1,330.00
1,358.00
12,559.00
94,398.00
11,757.00
284,442.00
284,442.00
65,000.00
65,000.00
SUBTOTAL
65,000.00
65,000.00
489,442.00
205,000.00
5,597.50
5,597.50
495,039.50
100.00
210,597.50
42.54
COSTOS DE OPERACIN
TOTAL
PORCENTAJE DE PARTICIPACION
495,039.50
279169879.xls
21,999.00
15,919.00
31,199.00
37,599.00
10,718.00
15,595.00
20,735.00
9,276.00
1,330.00
1,358.00
12,559.00
94,398.00
11,757.00
OBRA CIVIL
REMODELACION DE LOCAL
TOTAL ACTIVOS
FONAES
284,442.00
284,442.00
57.46
TOTALES
MONTO (Pesos)
210,597.50
210,597.50
APLICACIN
PORCENTAJE
(%)
CONCEPTO
42.54 LOCAL
OBRA CIVIL
EQUIPO DE TRANSPORTE
EQUIPO
CAPITAL DE TRABAJO
COSTO DEL PROYECTO
42.54 TOTAL
ORIGEN
FUENTE
FONAES
MONTO (Pesos)
284,442.00
APLICACIN
PORCENTAJE
(%)
CONCEPTO
57.46 OBRA CIVIL
EQUIPO
VEHICULO
TOTALES
TOTALES
284,442.00
495,039.50
57.46 TOTAL
100.00
SOS
PLICACIN
MONTO (Pesos)
140,000.00
65,000.00
0.00
0.00
5,597.50
0.00
210,597.50
PLICACIN
MONTO (Pesos)
0.00
284,442.00
0.00
284,442.00
495,039.50
CONCEPTOS
INGRESOS TOTALES
INGRESOS
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,660,680
1,660,680
1,660,680
1,660,680
1,660,680
COSTOS VARIABLES
1,344,000
1,344,000
1,344,000
1,344,000
1,344,000
1,344,000
1,344,000
1,344,000
1,344,000
1,344,000
COSTOS FIJOS
316,680
316,680
316,680
316,680
316,680
316,680
316,680
316,680
316,680
316,680
283,320
283,320
283,320
283,320
283,320
RESULTADOS DE LA OPERACIN
GASTOS FINANCIEROS
ISR
PUT
UTILIDAD DE OPERACIN
AMORTIZACION
UTILIDAD NETA DE LA DIVISION
###
84,996
28,332
84,996
28,332
84,996
28,332
84,996
28,332
84,996
28,332
169,992
169,992
169,992
169,992
169,992
56,888
56,888
56,888
56,888
56,888
113,104
113,104
113,104
113,104
113,104
UTILIDAD BRUTA
PAGO DE INTERESES
PAGO DE
AMORTIZACIONES A
CAPITAL
AOS
2
283,320
0
3
283,320
0
4
283,320
0
5
283,320
0
56,888
56,888
56,888
56,888
56,888
4.98
4.98
4.98
4.98
4.98
CAPACIDAD DE PAGO
NOTA: VER PROYECCIN FINANCIERA
AOS
1
2
3
4
5
COSTOS
COSTOS
COSTOS
VENTAS
TOTALES
PUNTO DE
EQUILIBRIO
($)
NDICE DE
ABSORCIN
(%)
FIJOS
VARIABLES
TOTALES
$ 316,680.00
$ 1,344,000.00
$ 1,660,680.00
### $1,241,951.62
63.89
$ 316,680.00
$ 1,344,000.00
$ 1,660,680.00
### $1,241,951.62
63.89
$ 316,680.00
$ 1,344,000.00
$ 1,660,680.00
### $1,241,951.62
63.89
$ 316,680.00
$ 1,344,000.00
$ 1,660,680.00
### $1,241,951.62
63.89
$ 316,680.00
$ 1,344,000.00
$ 1,660,680.00
### $1,241,951.62
63.89
TIR Y VPN
(pesos/ao)
PERIODO
0
1
2
3
4
5
TOTAL
INGRESOS
0.0
1,944,000.0
1,944,000.0
1,944,000.0
1,944,000.0
1,944,000.0
9,720,000.0
EGRESOS
0.0
1,660,680.0
1,660,680.0
1,660,680.0
1,660,680.0
1,660,680.0
8,303,400.0
I.S.R.
0.0
79,329.6
79,329.6
79,329.6
79,329.6
79,329.6
396,648.0
R.U.T.
0.0
28,332.0
28,332.0
28,332.0
28,332.0
28,332.0
141,660.0
RECUP. DE
AUMENTO
ACTIVO
S CAP.
NO
TRAB.
DEPREC.
5,597.5
0.0
0.0
0.0
0.0
0.0 222,888.4
5,597.5 222,888.4
RECUP.
DE CAP.
TRAB.
FLUJO NETO
-495,039.5
299,185.2
299,185.2
299,185.2
299,185.2
5,597.5
527,671.1
5,597.5
1,229,372.4
CONCEPTO
INVERSION FIJA
OBRA CIVIL:
MAQUINARIA Y EQUIPO:
EQUIPO DE TRANSPORTE Y OFICINA
TERRENO
COSTOS DE OPERACIN
TOTAL
5,598
495,040
0.00%
0
66,638
VALOR
RESIDUAL
(%)
#DIV/0!
#DIV/0!
20.00%
40.00%
100.00%
100.00%
MONTO
222,888
0
0
56,888
26,000
140,000
5,598
222,888
PROYECCION FINANCIERA
(CIFRAS EN M. N.)
CONCEPTO
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,660,680
1,660,680
1,660,680
1,660,680
1,660,680
1,660,680
1,660,680
1,660,680
283,320
283,320
283,320
283,320
283,320
0
0
0
0
0
0
0
0
0
0
0
0
0
0
283,320
283,320
283,320
283,320
283,320
56,888
56,888
56,888
56,888
56,888
56,888
56,888
56,888
56,888
56,888
G. SALDO (E-F)
SALDO ACUMULADO
226,432
226,432
226,432
452,863
226,432
679,295
226,432
905,726
226,432
1,132,158
CAPACIDAD DE PAGO
5.0
63.89
1.44
56.83%
226,432
25,159
66,638
5.0
63.89
5.0
63.89
5.0
63.89
5.0
63.89
INGRESOS EN EFECTIVO
- VENTAS TOTALES
-RECURSOS FONAES
- RECURSOS PRODUCTOR
CAPITAL DE TRABAJO FONAES
CAPITAL DE TRABAJO PRODUCTOR
A. INGRESOS TOTALES
1,944,000
284,442
210,598
0
0
2,439,040
EGRESOS EN EFECTIVO
- APORTACION PRODUCTOR
-RECURSOS FONAES
COSTOS DE OPERACIN FONAES
COSTOS DE OPERACIN PRODUCTOR
COSTO DE OPERCION
B. EGRESOS TOTALES
210,598
284,442
0
1,660,680
0
2,155,720
C. SALDO (A-B)
PAGO DE INTERESES
- PRESTAMO DE AVIO
- PRESTAMO REFACC.
D. TOTAL PAGO DE INTERESES
E. SALDO (C-D)
AMORTIZACIONES DEL PRINCIPAL
DE LOS PRESTAMOS A MEDIANO
- PRESTAMO FONAES
F. TOTAL AMORTIZACIONES
426.42 VSMR
SUELDO
MENSUAL POR
EMPLEADO ($)
ADMINISTRADOR
COMPRAS Y VENTAS
SECRETARIA RECEPCIONISTA
OPERADORES
1
1
1
2
4,000.00
3,000.00
2,500.00
2,500.00
SUBTOTAL
CATEGORIA
IMPORTE
IMPORTE
POR MES ANUAL ($)
($)
4,000.00
3,000.00
2,500.00
5,000.00
48,000.00
36,000.00
30,000.00
60,000.00
14,500.00
174,000.00
IMSS
INFONAVIT
ISPT
SUELDO SOBRE NMINA ESTADO
AGUINALDO PARTE PROPORCIONAL,
VACACIONES Y PRIMA VACACIONAL
22.50%
5.00%
6.00%
2.00%
$3,262.50
$725.00
$870.00
$290.00
$39,150.00
$8,700.00
$10,440.00
$3,480.00
6.50%
$942.50
$11,310.00
SUBTOTAL
42.00%
$6,090.00
$73,080.00
IMPUESTOS Y PRESTACIONES:
TOTAL
279169879.xls
$20,590.00
$247,080.00
VENTAS TOTALES
ENERO
36,000
81,000
45,000
162,000
CONCEPTOS
BASES DE CAMA
COCINAS
OTROS PRODUCTOS
TOTALES
UNIDADES
2
0.6
3
2.6
FEBRERO
36,000
81,000
45,000
162,000
MARZO
36,000
81,000
45,000
162,000
ABRIL
36,000
81,000
45,000
162,000
MAYO
36,000
81,000
45,000
162,000
VENTAS
PRECIO TOTAL/DIA TOTAL/MES TOTAL/AO
600.00
1,200
36,000
432,000
4,500.00
2,700
81,000
972,000
500.00
1,500
45,000
540,000
5,400
162,000
1,944,000
3,500.00
279169879.xls
JUNIO
36,000
81,000
45,000
162,000
JULIO
36,000
81,000
45,000
162,000
AGOSTO SEPTIEMBRE
36,000
36,000
81,000
81,000
45,000
45,000
162,000
162,000
ACTUBRE
36,000
81,000
45,000
162,000
AO I
432,000.00
972,000.00
540,000.00
1,944,000.00
AO 2
432,000.00
972,000.00
540,000.00
1,944,000.00
279169879.xls
AO 3
432,000.00
972,000.00
540,000.00
1,944,000.00
AO 4
432,000.00
972,000.00
540,000.00
1,944,000.00
AO 5
432,000.00
972,000.00
540,000.00
1,944,000.00
COSTOS DE OPERACIN
COSTOS ANUALES
CONCEPTO
1.- COSTOS DE VARIABLES
GASOLINA
SERVICIOS
LUZ ELECTRCICA
g) MATERIALES
2.- COSTOS FIJOS
ADMINISTRADOR
COMPRAS Y VENTAS
SECRETARIA RECEPCIONISTA
OPERADORES
c) ASESORIA CONTABLE
d) MANTNENIMIENTO DE INSTALACIONES
e) IMSS, INFONAVIT Y SAR
TOTAL COSTO DE OPERACIN
AO 1
1,344,000.00
AO 2
1,344,000.00
AO 3
1,344,000.00
AO 4
1,344,000.00
AO 5
1,344,000.00
AO 6
1,344,000.00
AO 7-10
1,344,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
36,000.00
18,000.00
30,000.00
1260000
36,000.00
18,000.00
30,000.00
1,260,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
36,000.00
18,000.00
30,000.00
1260000
36,000.00
18,000.00
30,000.00
1260000
316,680.00
316,680.00
316,680.00
316,680.00
316,680.00
316,680.00
316,680.00
48,000.00
36,000.00
30,000.00
120,000.00
6,000.00
3,600.00
73,080.00
1,660,680.00
48,000.00
36,000.00
30,000.00
120,000.00
6,000.00
3,600.00
73,080.00
1,660,680.00
48,000.00
36,000.00
30,000.00
120,000.00
6,000.00
3,600.00
73,080.00
1,660,680.00
48,000.00
36,000.00
30,000.00
120,000.00
6,000.00
3,600.00
73,080.00
1,660,680.00
48,000.00
36,000.00
30,000.00
120,000.00
6,000.00
3,600.00
73,080.00
1,660,680.00
48,000.00
36,000.00
30,000.00
120,000.00
6,000.00
3,600.00
73,080.00
1,660,680.00
48,000.00
36,000.00
30,000.00
120,000.00
6,000.00
3,600.00
73,080.00
1,660,680.00
ENERO
112,000.00
FEBRERO
112,000.00
MARZO
112,000.00
ABRIL
112,000.00
MAYO
112,000.00
JUNIO
112,000.00
JUL-DIC
112,000.00
3,000.00
1,500.00
2,500.00
105,000.00
3,000.00
1,500.00
3,000.00
105,000.00
3,000.00
1,500.00
3,000.00
105,000.00
3,000.00
1,500.00
###
105,000.00
3,000.00
1,500.00
3,000.00
105,000.00
3,000.00
1,500.00
###
105,000.00
3,000.00
1,500.00
3,000.00
105,000.00
26,390.00
26,390.00
26,390.00
26,390.00
26,390.00
26,390.00
26,390.00
4,000.00
3,000.00
2,500.00
10,000.00
500.00
300.00
6,090.00
138,390.00
4,000.00
3,000.00
2,500.00
10,000.00
500.00
300.00
6,090.00
138,390.00
4,000.00
3,000.00
2,500.00
10,000.00
500.00
300.00
6,090.00
138,390.00
4,000.00
3,000.00
2,500.00
10,000.00
500.00
300.00
6,090.00
138,390.00
4,000.00
3,000.00
2,500.00
10,000.00
500.00
300.00
6,090.00
138,390.00
4,000.00
3,000.00
2,500.00
10,000.00
500.00
300.00
6,090.00
138,390.00
4,000.00
3,000.00
2,500.00
10,000.00
500.00
300.00
6,090.00
138,390.00
COSTOS MENSUALES
CONCEPTO
1.- COSTOS DE VARIABLES
GASOLINA
SERVICIOS
LUZ ELECTRCICA
g) MATERIALES
2.- COSTOS FIJOS
ADMINISTRADOR
COMPRAS Y VENTAS
SECRETARIA RECEPCIONISTA
OPERADORES
c) ASESORIA CONTABLE
d) MANTNENIMIENTO DE INSTALACIONES
e) IMSS, INFONAVIT Y SAR
TOTAL COSTO DE OPERACIN
279169879.xls
VENTAS
BASES DE CAMA
COCINAS
OTROS PRODUCTOS
TOTAL
AO 1
AO 2
AO 3
AO 4
AO 5
1,404,000
432,000.00
972,000.00
540,000.00
1,404,000
432,000.00
972,000.00
540,000.00
1,404,000
432,000.00
972,000.00
540,000.00
1,404,000
432,000.00
972,000.00
540,000.00
1,404,000
432,000.00
972,000.00
540,000.00
1,944,000
1,944,000
1,944,000
1,944,000
1,944,000
1,344,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
1,344,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
1,344,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
1,344,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
1,344,000.00
36,000.00
18,000.00
30,000.00
1,260,000.00
316,680.00
6,000.00
234,000.00
3,600.00
73,080.00
316,680.00
6,000.00
234,000.00
3,600.00
73,080.00
316,680.00
6,000.00
234,000.00
3,600.00
73,080.00
316,680.00
6,000.00
234,000.00
3,600.00
73,080.00
316,680.00
6,000.00
234,000.00
3,600.00
73,080.00
1,660,680.00
1,660,680.00
1,660,680.00
1,660,680.00
1,660,680.00
283,320.00
283,320.00
283,320.00
283,320.00
283,320.00
COSTOS DE OPERACION
1.- COSTOS VARIABLES
GASOLINA
SERVICIOS
LUZ ELECTRCICA
COMPRA DE MATERIA PRIMA
2.- COSTOS FIJOS
ASESRIA CONTABLE
SUELDOS Y SALARIOS
MANTENIMIENTO DE INSTALACIONES
IMSS INFONAVIT SAR
279169879.xls
284,442.00
5 AOS
FECHA DE VTO.
1
2
3
4
5
INTERES
ABONO CAPITAL
PAGO TOTAL
SALDO PPAL.
10/25/2014
56,888.40
56,888.40
227,553.60
10/25/2015
56,888.40
56,888.40
170,665.20
10/24/2016
56,888.40
56,888.40
113,776.80
10/24/2017
56,888.40
56,888.40
56,888.40
10/24/2018
56,888.40
56,888.40
284,442.00
284,442.00
TOTAL
279169879.xls
1
34,597.50
2
34,597.50
3
34,597.50
4
34,597.50
750.00
375.00
625.00
750.00
375.00
625.00
750.00
375.00
625.00
750.00
375
625.00
6,522.50
6,522.50
6,522.50
6,522.50
26,250.00
75
34,597.50
26,250.00
75
34,597.50
26,250.00
75
34,597.50
26,250.00
75
34,597.50
25,000.00
37,500.00
37,500.00
37,500.00
4,000.00
9,000.00
9,000.00
9,000.00
INGRESOS
29,000.00
46,500.00
46,500.00
46,500.00
INGRESOS
29,000.00
46,500.00
46,500.00
46,500.00
EGRESOS
34,597.50
34,597.50
34,597.50
34,597.50
FLUJO DE EFECTIVO
-5,597.50
11,902.50
11,902.50
11,902.50
-5,597.50
6,305.00
18,207.50
30,110.00
MATERIA PRIMA
MANO DE OBRA
MATERIALES AUXILIARES
TOTALES
2,437.50
2,100.00
1,060.00
5,597.50
COSTOS
GASOLINA
SERVICIOS VEHICULOS
LUZ ELECTRICA
SUELDOS
COMPRAS (MATERIA PRIMA)
OTROS
EGRESOS
VENTA
BASES DE CAMA
COCINAS
26,090.00
105,000.00
300.00
138,390.00
137,500.00
31,000.00
168,500.00
168,500.00
138,390.00
30,110.00
CONCEPTO
INGRESOS POR VENTAS
INGRESOS CAPITAL DE TRABAJO
COSTOS DE OPERACIN
UTILIDADES OPERACIN
DEPRECIACION
INTERESES AVIO
INTERESES
PAGO CAPITAL DE TRABAJO
CARPINTERIA
CD. OBREGON
CAJEME
SONORA
CARPINTERIA
495,039.50
210,597.50
284,442.00
-
1
1,944,000
1,660,680
283,320
2
1,944,000
AOS
3
1,944,000
4
1,944,000
5
1,944,000
1,660,680
283,320
1,660,680
283,320
1,660,680
283,320
1,660,680
283,320
###
-
UTILIDAD NETA
UTILIDAD REPARTO
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
283,320
PAGO CAPITAL
56,888
56,888
56,888
56,888
56,888
SALDO CAPITAL
% REP. DE UTIL.
227,554
20.00
170,665
25.00
113,777
33.33
56,888
50.00
279169879.xls
PUNTO DE EQUILIBRIO
AOS
COSTOS FIJOS
1
2
3
4
5
6
7
316,680.00
316,680.00
316,680.00
316,680.00
316,680.00
COSTOS
COSTOS
VENTAS
PUNTO DE
INDICE DE
VARIABLES
TOTALES
TOTALES
EQUILIBRIO $ ABSORCION %
1,344,000.00
1,660,680.00 1,944,000.00 1,241,951.62
63.89
1,344,000.00
1,660,680.00 1,944,000.00 1,241,951.62
63.89
1,344,000.00
1,660,680.00 1,944,000.00 1,241,951.62
63.89
1,344,000.00
1,660,680.00 1,944,000.00 1,241,951.62
63.89
1,344,000.00
1,660,680.00 1,944,000.00 1,241,951.62
63.89
279169879.xls
CONCEPTO
MONTO (PESOS)
FECHA
ETAPAS DE DESARROLLO
1o.
2o.
3o.
210,597.50
6/1/2013
210,597.50
RECURSOS FONAES
284,442.00
6/1/2013
284,442.00
TOTALES
495,039.50
279169879.xls
495,039.50