ESTUDIO PARA
EMPRENDER UN
NEGOCIO
EL PESCADOR
COMERCIALIZADORA
DE MARISCOS
1. Resumen Ejecutivo.
NOMBRE DE LA EMPRESA:
NUMERO TELEFNICO:
DIRECCIN DE NEGOCIO:
MORELIA, MICHOACAN
GIRO DE LA EMPRESA:
COMERCIO
Descripcin de la Empresa.-
- Cadenas restauranteras
Concepto Porcentaje
Consumo de pescados y mariscos, 2015 32%
- Pblico en general
Concepto Porcentaje
Consumo de pescados y mariscos, 2015 14%
Mercado Meta
Tipos de Clientes Ubicacin
Cadenas restauranteras y
pblico en general que
consuman pescados y/o
mariscos con la finalidad de Morelia, Michoacn.
ofrecer un alimento fresco, de
calidad brindando un servicio a
domicilio con menor costo en el
producto.
2.4. Anlisis de la competencia
Para estudiar la competencia del negocio, habr que tener en cuenta los
siguientes tipos de competidores:
La empresa
pertenece o est
NO NO NO
asociada con
algn otro
negocio?
Prestigio,
Variedad de Variedad de
Cules son sus excelente
productos, buen productos y
fortalezas? ubicacin, precios
servicio. precios.
bajos.
No cuenta con
Cules son sus Poca confianza,
servicio a Mala ubicacin
Debilidades? apartado de zona
domicilio.
urbana.
Cules son las Comercializacin Comercializacin Comercializacin
lneas de negocio de pescados y de pescados y de pescados y
de la compaa? mariscos. mariscos. mariscos.
Comparacin de
servicios en
Buena Regular Regular
trminos de
calidad?
Que estrategia de
Imagen y Fachada
mercadotecnia N/A N/A
del negocio.
que utiliza?
La compaa est
en crecimiento,
Crecimiento Estancada Recesin
estancada o en
recesin?
2.5. Anlisis de precios
Comercializadora
Productos de mariscos EL Competidor #1
PESCADOR
Atn ahumado $135.00 $144.00
Almeja chirla $30.00 $46.00
Calamar cocido $90.00 $103.00
Camarn sin cabeza 21/25 $180.00 $213.00
Camarn sin cabeza 41/50 $168.00 $197.00
Camarn con cabeza 29 g $150.00 $168.00
Camarn con cabeza 14 g $120.00 $150.00
Camarn pacotilla $135.00 $146.00
Filete basa 7-9 $46.00 $64.00
Filete de tilapia $70.00 $93.00
Pescado (mojarra) $50.00 ---
Pulpo crudo 1/2 $105.00 $119.00
Pulpo crudo 2/4 $118.00 $114.00
Sopa de marisco $70.00 $76.30
Surimi hecho en china
$50.00 $49.00
(econmico)
Es por ello que las necesidades del clienta van de la mano con una alimentacin
ideal, demandando productos con precios accesibles, por tanto se definen canales
de distribucin que especifican la obtencin del producto hasta su venta.
Canal de distribucin.-
Antes del comienzo de nuestra labor se debe de poner en marcha una campaa
de promocin, intentando captar el mayor nmero de clientes que aseguren el
buen inicio de la actividad.
La voz de Michoacn
Peridico provincia
Diario de Morelia
Internet (Facebook)
3. ASPECTOS TECNICOS
Macro localizacin.-
El negocio estar ubicado en Av. Boulevard Garca de Len No. 1065, Col.
Chapultepec Sur, Morelia, Michoacn. CP. 58260
Si
Fin de proceso.
Directamente en el
establecimiento
SITUACION ACTUAL DE LOS RECURSOS QUE APORTAN PARA LA REALIZACION DEL PROYECTO
No. NOMBRE
MEMORIA DE CLCULO
CONCEPTO UNIDAD COSTO UNITARIO ($) CONSUMO CANTIDAD DIARIA ($) MONTO SEMANAL ($) MONTO MENSUAL ($) MONTO ANUAL ($)
SALARIO DE EMPLEADO --- 200.00 1.00 $200.00 $1,200.00 $4,800.00 $57,600.00
SERVICIO DE AGUA POTABLE M 26.15 1.00 $26.15 $183.05 $732.20 $8,786.40
GASOLINA MAGNA L/KM 13.16 5.00 $65.80 $460.60 $1,842.40 $22,108.80
SERVICIO DE LUZ ELECTRICA Kw/Hr 1.09 24.00 $26.08 $182.55 $730.20 $8,762.34
INTERNET DE TELCEL (3 GB) GB 10.80 1.00 $10.80 $75.60 $302.40 $3,628.80
PRECIOS DE VENTA
CONTENIDO COSTO UNITARIO CANTIDAD SEMANAL MONTO SEMANAL ($) MONTO MENSUAL ($)
AOS
1 2 3 4 5 6 7 8 9 10
$57,600.00 $57,600.00 $57,600.00 $57,600.00 $57,600.00 $57,600.00 $57,600.00 $57,600.00 $57,600.00 $57,600.00
$8,786.40 $8,786.40 $8,786.40 $8,786.40 $8,786.40 $8,786.40 $8,786.40 $8,786.40 $8,786.40 $8,786.40
$22,108.80 $22,108.80 $22,108.80 $22,108.80 $22,108.80 $22,108.80 $22,108.80 $22,108.80 $22,108.80 $22,108.80
$8,762.34 $8,762.34 $8,762.34 $8,762.34 $8,762.34 $8,762.34 $8,762.34 $8,762.34 $8,762.34 $8,762.34
$3,628.80 $3,628.80 $3,628.80 $3,628.80 $3,628.80 $3,628.80 $3,628.80 $3,628.80 $3,628.80 $3,628.80
$100,886.34 $100,886.34 $100,886.34 $100,886.34 $100,886.34 $100,886.34 $100,886.34 $100,886.34 $100,886.34 $100,886.34
4.5 Costos totales
COSTOS DE OPERACIN
CONCEPTO Ao1 Ao2 Ao3 Ao4 Ao5 Ao6 Ao7 Ao8 Ao9 Ao10
COSTOS FIJOS 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54
SALARIO DE EMPLEADO 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00
SERVICIO DE AGUA POTABLE 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40
GASOLINA MAGNA 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80
SERVICIO DE LUZ ELECTRICA 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34
INTERNET DE TELCEL (3 GB) 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80
COSTOS VARIABLES 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00
ATUN AHUMADO 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00
ALMEJA CHIRLA 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00
CALAMAR COCIDO 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00
CAMARON SIN CABEZA 21/25 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00
CAMARON SIN CABEZA 41/50 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00
CAMARON CON CABEZA 29 g. 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00
CAMARON CON CABEZA 14 g. 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00
CAMARON PACOTILLA 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00
FILETE BASA 7-9 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00
FILETE DE TILAPIA 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00
PESCADO (MOJARRA) 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00
PULPO CRUDO 1/2 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00
PULPO CRUDO 2/4 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00
SOPA DE MARISCOS 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00
SURIMI HECHO EN CHINA (ECONOMICO) 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00
TOTAL 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54
4.6 Proyeccin de ingresos
VENTAS UNIDADES
CONCEPTO AOS
1 2 3 4 5 6 7 8 9 10
ATUN AHUMADO 576 576 576 576 576 576 576 576 576 576
ALMEJA CHIRLA 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152
CALAMAR COCIDO 864 864 864 864 864 864 864 864 864 864
CAMARON SIN CABEZA 21/25 864 864 864 864 864 864 864 864 864 864
CAMARON SIN CABEZA 41/50 864 864 864 864 864 864 864 864 864 864
CAMARON CON CABEZA 29 g. 576 576 576 576 576 576 576 576 576 576
CAMARON CON CABEZA 14 g. 864 864 864 864 864 864 864 864 864 864
CAMARON PACOTILLA 1,440 1,440 1,440 1,440 1,440 1,440 1,440 1,440 1,440 1,440
FILETE BASA 7-9 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152
FILETE DE TILAPIA 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152
PESCADO (MOJARRA) 288 288 288 288 288 288 288 288 288 288
PULPO CRUDO 1/2 864 864 864 864 864 864 864 864 864 864
PULPO CRUDO 2/4 576 576 576 576 576 576 576 576 576 576
SOPA DE MARISCOS 576 576 576 576 576 576 576 576 576 576
SURIMI HECHO EN CHINA (ECONOMICO) 288 288 288 288 288 288 288 288 288 288
VENTAS ANUALES EN MILES DE $ 1
AOS
CONCEPTO
1 2 3 4 5 6 7 8 9 10
ATUN AHUMADO 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760
ALMEJA CHIRLA 34,560 34,560 34,560 34,560 34,560 34,560 34,560 34,560 34,560 34,560
CALAMAR COCIDO 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760
CAMARON SIN CABEZA 21/25 155,520 155,520 155,520 155,520 155,520 155,520 155,520 155,520 155,520 155,520
CAMARON SIN CABEZA 41/50 145,152 145,152 145,152 145,152 145,152 145,152 145,152 145,152 145,152 145,152
CAMARON CON CABEZA 29 g. 86,400 86,400 86,400 86,400 86,400 86,400 86,400 86,400 86,400 86,400
CAMARON CON CABEZA 14 g. 103,680 103,680 103,680 103,680 103,680 103,680 103,680 103,680 103,680 103,680
CAMARON PACOTILLA 194,400 194,400 194,400 194,400 194,400 194,400 194,400 194,400 194,400 194,400
FILETE BASA 7-9 52,992 52,992 52,992 52,992 52,992 52,992 52,992 52,992 52,992 52,992
FILETE DE TILAPIA 80,640 80,640 80,640 80,640 80,640 80,640 80,640 80,640 80,640 80,640
PESCADO (MOJARRA) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400
PULPO CRUDO 1/2 90,720 90,720 90,720 90,720 90,720 90,720 90,720 90,720 90,720 90,720
PULPO CRUDO 2/4 67,968 67,968 67,968 67,968 67,968 67,968 67,968 67,968 67,968 67,968
SOPA DE MARISCOS 40,320 40,320 40,320 40,320 40,320 40,320 40,320 40,320 40,320 40,320
SURIMI HECHO EN CHINA (ECONOMICO) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400
TOTAL 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00
4.7 Flujo de efectivo (pesos) en 10 aos
A O S
CONCEPTO
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6 AO 7 AO 8 AO 9 AO 10
PRODUCCIN (UNIDADES)
ATUN AHUMADO 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00
ALMEJA CHIRLA 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00
CALAMAR COCIDO 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00
CAMARON SIN CABEZA 21/25 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00
CAMARON SIN CABEZA 41/50 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00
CAMARON CON CABEZA 29 g. 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00
CAMARON CON CABEZA 14 g. 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00
CAMARON PACOTILLA 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00
FILETE BASA 7-9 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00
FILETE DE TILAPIA 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00
PESCADO (MOJARRA) 288.00 288.00 288.00 288.00 288.00 288.00 288.00 288.00 288.00 288.00
PULPO CRUDO 1/2 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00 864.00
PULPO CRUDO 2/4 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00
SOPA DE MARISCOS 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00 576.00
SURIMI HECHO EN CHINA (ECONOMICO) 288.00 288.00 288.00 288.00 288.00 288.00 288.00 288.00 288.00 288.00
PRODUCCIN (VENTAS $) $ 112,320.00 $ 112,320.00 $ 112,320.00 $ 112,320.00 $ 112,320.00 $ 112,320.00 $ 112,320.00 $ 112,320.00 $ 112,320.00 $ 112,320.00
ATUN AHUMADO 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760
ALMEJA CHIRLA 34,560 34,560 34,560 34,560 34,560 34,560 34,560 34,560 34,560 34,560
CALAMAR COCIDO 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760 77,760
CAMARON SIN CABEZA 21/25 155,520 155,520 155,520 155,520 155,520 155,520 155,520 155,520 155,520 155,520
CAMARON SIN CABEZA 41/50 145,152 145,152 145,152 145,152 145,152 145,152 145,152 145,152 145,152 145,152
CAMARON CON CABEZA 29 g. 86,400 86,400 86,400 86,400 86,400 86,400 86,400 86,400 86,400 86,400
CAMARON CON CABEZA 14 g. 103,680 103,680 103,680 103,680 103,680 103,680 103,680 103,680 103,680 103,680
CAMARON PACOTILLA 194,400 194,400 194,400 194,400 194,400 194,400 194,400 194,400 194,400 194,400
FILETE BASA 7-9 52,992 52,992 52,992 52,992 52,992 52,992 52,992 52,992 52,992 52,992
FILETE DE TILAPIA 80,640 80,640 80,640 80,640 80,640 80,640 80,640 80,640 80,640 80,640
PESCADO (MOJARRA) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400
PULPO CRUDO 1/2 90,720 90,720 90,720 90,720 90,720 90,720 90,720 90,720 90,720 90,720
PULPO CRUDO 2/4 67,968 67,968 67,968 67,968 67,968 67,968 67,968 67,968 67,968 67,968
SOPA DE MARISCOS 40,320 40,320 40,320 40,320 40,320 40,320 40,320 40,320 40,320 40,320
SURIMI HECHO EN CHINA (ECONOMICO) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400
TOTAL DE INGRESOS 112,320 112,320 112,320 112,320 112,320 112,320 112,320 112,320 112,320 112,320
COSTOS FIJOS 100,886.34 100,886.34 100,886.34 100,886.34 100,886.34 100,886.34 100,886.34 100,886.34 100,886.34 100,886.34
SALARIO DE EMPLEADO 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00 57,600.00
SERVICIO DE AGUA POTABLE 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40 8,786.40
GASOLINA MAGNA 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80 22,108.80
SERVICIO DE LUZ ELECTRICA 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34 8,762.34
INTERNET DE TELCEL (3 GB) 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80 3,628.80
COSTOS VARIABLES 995,904.00 995,904.00 995,904.00 995,904.00 995,904.00 995,904.00 995,904.00 995,904.00 995,904.00 995,904.00
ATUN AHUMADO 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00 64,512.00
ALMEJA CHIRLA 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00 17,280.00
CALAMAR COCIDO 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00
CAMARON SIN CABEZA 21/25 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00 129,600.00
CAMARON SIN CABEZA 41/50 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00 119,232.00
CAMARON CON CABEZA 29 g. 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00
CAMARON CON CABEZA 14 g. 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00 86,400.00
FILETE BASA 7-9 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00 158,400.00
FILETE DE TILAPIA 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00 43,776.00
PESCADO (MOJARRA) 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00 66,816.00
PULPO CRUDO 1/2 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00 11,520.00
PULPO CRUDO 2/4 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00 73,440.00
SOPA DE MARISCOS 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00 56,448.00
SURIMI HECHO EN CHINA (ECONOMICO) 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00 31,680.00
TOTAL DE EGRESOS 1,096,790.34 1,096,790.34 1,096,790.34 1,096,790.34 1,096,790.34 1,096,790.34 1,096,790.34 1,096,790.34 1,096,790.34 1,096,790.34
FLUJO DE EFECTIVO -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34
FLUJO NETO ACUM. -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34 -984,470.34
4.8 Estado de resultados
Depreciaciones y amortizaciones
Tasa
CONCEPTO
recup.
Depreciaciones
VITRINA CARNICERA MOD. TEC250 TORREY 5%
BASCULA COMERCIAL (DIGITAL) DE 20-40 KG. TORREY 5%
MESA DE TRABAJO DE ACERO INOXIDABLE DE 60 x 120 CM. 5%
CUCHILLO DE ACERO INOXIDABLE TRAMONTINA 5%
SELLADORA AL VACIO PORTATIL 5%
BOLSA DE POLIETILENO PARA SELLADO AL VACIO DE 300 MICRAS. 5%
TOTAL
1,443.40 1,443.40 1,443.40 1,443.40 1,443.40 1,443.40 1,443.40 1,443.40 1,443.40 1,443.40 14,434 14,434.000
275.00 275.00 275.00 275.00 275.00 275.00 275.00 275.00 275.00 275.00 2,750 2,750.000
316.00 316.00 316.00 316.00 316.00 316.00 316.00 316.00 316.00 316.00 3,160 3,160.000
34.00 34.00 34.00 34.00 34.00 34.00 34.00 34.00 34.00 34.00 340 340.000
175.00 175.00 175.00 175.00 175.00 175.00 175.00 175.00 175.00 175.00 1,750 1,750.000
74.00 74.00 74.00 74.00 74.00 74.00 74.00 74.00 74.00 74.00 740 740.000
2,317 2,317 2,317 2,317 2,317 2,317 2,317 2,317 2,317 2,317 23,174 23,174
PROYECCIN DE INGRESOS Y EGRESOS
CONCEPTO
Ventas totales
Costo de produccin
Utilidad bruta
Gastos de administracin
Gastos de venta
Utilidad de operacin
Deprec. y amortiz
Gastos financieros
Utilidad antes de R.U.T.
Reparto de util. a trab.
Utilidad antes de impuestos
Impuestos
Utilidad neta del proyecto
Utilidad neta de la empresa
Ao 1 Ao 2 Ao 3 Ao 4 Ao 5 Ao 6 Ao 7 Ao 8 Ao 9 Ao 10
1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00 1,236,672.00
1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54
131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46 131,990.46
2,317.40 2,317.40 2,317.40 2,317.40 2,317.40 2,317.40 2,317.40 2,317.40 2,317.40 2,317.40
- - - - - - - - - -
129,673.06 129,673.06 129,673.06 129,673.06 129,673.06 129,673.06 129,673.06 129,673.06 129,673.06 129,673.06
0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00
129,673.06 129,672.06 129,671.06 129,670.06 129,669.06 129,668.06 129,667.06 129,666.06 129,665.06 129,664.06
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
129,673.06 129,672.06 129,671.06 129,670.06 129,669.06 129,668.06 129,667.06 129,666.06 129,665.06 129,664.06
129,673.06 129,672.06 129,671.06 129,670.06 129,669.06 129,668.06 129,667.06 129,666.06 129,665.06 129,664.06
4.9 Clculo del punto de equilibrio
CONCEPTO AOS
1 2 3 4 5 6 7 8 9 10
COSTOS FIJOS 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54 97,257.54
COSTOS VARIABLES 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00 1,007,424.00
TOTAL DE COSTOS 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54 1,104,681.54
P. E. EN PESOS 524,653.12 524,653.12 524,653.12 524,653.12 524,653.12 524,653.12 524,653.12 524,653.12 524,653.12 524,653.12
P.E. EN % 42.42 42.42 42.42 42.42 42.42 42.42 42.42 42.42 42.42 42.42
INTERPRETACION
INTERPRETACION
Esto quiere decir que, la empresa dedicada a la comercializacion de pescados y mariscos debe vender una cantidad minima de $ 524,653.12 durante el primer
ao quiere
Esto para decir
no tener
que, laperdidas economicas
empresa dedicada ($), esto sedeexpresa
a la comercializacion pescadosen porcentaje,
y mariscos lo queunahace
debe vender referencia
cantidad minima dea$un valor dedurante
524,653.12 42.42% , lo que es igual a la proyeccion en 10 aos.
el primer
ao para no tener perdidas economicas ($), esto se expresa en porcentaje, lo que hace referencia a un valor de 42.42% , lo que es igual a la proyeccion en 10 aos.
4.10 Anlisis de rentabilidad
T.I.R.: 67.93%
VAN: 617,798.61
R B/C Y V.P.N. A TASA DESCTO. CETES VIG.: 10%
10.00%
AO FACTOR INGRESOS I.ACTUAL EGRESOS E.ACTUAL
0 1 0.00 - 193,225.61 193,225.61 - 193,225.61
1 0.909090909 1,236,672.00 1,124,247.27 1,104,681.54 1,004,255.95 131,990.46
2 0.826446281 1,236,672.00 1,022,042.98 1,104,681.54 912,959.95 131,990.46
3 0.751314801 1,236,672.00 929,129.98 1,104,681.54 829,963.59 131,990.46
4 0.683013455 1,236,672.00 844,663.62 1,104,681.54 754,512.36 131,990.46
5 0.620921323 1,236,672.00 767,876.01 1,104,681.54 685,920.32
6 0.56447393 1,236,672.00 698,069.10 1,104,681.54 623,563.93
7 0.513158118 1,236,672.00 634,608.28 1,104,681.54 566,876.30
8 0.46650738 1,236,672.00 576,916.61 1,104,681.54 515,342.09
9 0.424097618 1,236,672.00 524,469.65 1,104,681.54 468,492.81
10 0.385543289 1,236,672.00 476,790.59 1,104,681.54 425,902.56 131,990.46
SUMA: 7,598,814.09 SUMA: 6,981,015.48
CONCEPTO
PRODUCCIN (UNIDADES)
ATUN AHUMADO
ALMEJA CHIRLA
CALAMAR COCIDO
CAMARON SIN CABEZA 21/25
CAMARON SIN CABEZA 41/50
CAMARON CON CABEZA 29 g.
CAMARON CON CABEZA 14 g.
CAMARON PACOTILLA
FILETE BASA 7-9
FILETE DE TILAPIA
PESCADO (MOJARRA)
PULPO CRUDO 1/2
PULPO CRUDO 2/4
SOPA DE MARISCOS
SURIMI HECHO EN CHINA (ECONOMICO)
MESES
ENE. FEB. MAR. ABR. MAY. JUN. JUL. AGO. SEPT. OCT. NOV. DIC. TOTAL
48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 576.00 576
96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 1,152.00 1,152
72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 864.00 864
72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 864.00 864
72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 864.00 864
48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 576.00 576
72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 864.00 864
120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 1,440.00 1,440
96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 1,152.00 1,152
96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 96.00 1,152.00 1,152
24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 288.00 288
72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00 864.00 864
48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 576.00 576
48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 48.00 576.00 576
24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 288.00 288
PRODUCCIN (VENTAS $)
ATUN AHUMADO
ALMEJA CHIRLA
CALAMAR COCIDO
CAMARON SIN CABEZA 21/25
CAMARON SIN CABEZA 41/50
CAMARON CON CABEZA 29 g.
CAMARON CON CABEZA 14 g.
CAMARON PACOTILLA
FILETE BASA 7-9
FILETE DE TILAPIA
PESCADO (MOJARRA)
PULPO CRUDO 1/2
PULPO CRUDO 2/4
SOPA DE MARISCOS
SURIMI HECHO EN CHINA (ECONOMICO)
6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 77,760.00 77,760
2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 34,560.00 34,560
6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 6,480.00 77,760.00 77,760
12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 12,960.00 155,520.00 155,520
12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 12,096.00 145,152.00 145,152
7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 86,400.00 86,400
8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 8,640.00 103,680.00 103,680
16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 16,200.00 194,400.00 194,400
4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 4,416.00 52,992.00 52,992
6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 6,720.00 80,640.00 80,640
1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 14,400.00 14,400
7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 7,560.00 90,720.00 90,720
5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 5,664.00 67,968.00 67,968
3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 40,320.00 40,320
1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 14,400.00 14,400
TOTAL DE INGRESOS
COSTOS FIJOS
SALARIO DE EMPLEADO
SERVICIO DE AGUA POTABLE
GASOLINA MAGNA
SERVICIO DE LUZ ELECTRICA
COSTOS VARIABLES
ATUN AHUMADO
ALMEJA CHIRLA
CALAMAR COCIDO
CAMARON SIN CABEZA 21/25
CAMARON SIN CABEZA 41/50
CAMARON CON CABEZA 29 g.
CAMARON CON CABEZA 14 g.
FILETE BASA 7-9
FILETE DE TILAPIA
PESCADO (MOJARRA)
PULPO CRUDO 1/2
PULPO CRUDO 2/4
SOPA DE MARISCOS
SURIMI HECHO EN CHINA (ECONOMICO)
103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 103,056.00 1,236,672.00 1,236,672.00
8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 8,104.80 97,257.54 CF
4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 57,600.00 57,600.00
732.20 732.20 732.20 732.20 732.20 732.20 732.20 732.20 732.20 732.20 732.20 732.20 8,786.40 8,786.40
1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 1,842.40 22,108.80 22,108.80
730.20 730.20 730.20 730.20 730.20 730.20 730.20 730.20 730.20 730.20 730.20 730.20 8,762.34 8,762.34
82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 82,992.00 995,904.00 CV
5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 64,512.00 64,512.00
1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 1,440.00 17,280.00 17,280.00
5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00 64,800.00 64,800.00
10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00 129,600.00 129,600.00
9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 9,936.00 119,232.00 119,232.00
6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 72,000.00 72,000.00
7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 86,400.00 86,400.00
13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 158,400.00 158,400.00
3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 3,648.00 43,776.00 43,776.00
5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 5,568.00 66,816.00 66,816.00
960.00 960.00 960.00 960.00 960.00 960.00 960.00 960.00 960.00 960.00 960.00 960.00 11,520.00 11,520.00
6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 73,440.00 73,440.00
4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 4,704.00 56,448.00 56,448.00
2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 2,640.00 31,680.00 31,680.00
TOTAL DE EGRESOS
FLUJO DE EFECTIVO
FLUJO NETO ACUM.
CAPITAL DE TRABAJO
91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 91,096.80 1,093,161.54 CF
CV
11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 11,959.20 143,510.46
11,959.20 23,918.41 35,877.61 47,836.82 59,796.02 71,755.23 83,714.43 95,673.64 107,632.84 119,592.05 131,551.25 143,510.46 - 5,252,640.00 1,093,161.54
35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61 35,877.61
CRITERIO DE DECISION
En el caso de la relacin beneficio-costo, el cociente debe ser mayor que uno (1.09), lo que significa que el proyecto al
concluir su objetivo, recupera la inversin realizada y adems rinde una tasa superior a la vigente en el mercado
financiero. En cuanto a la TIR (67.93%) es mayor que el 10% determinado, lo que da como resultado una rentabilidad en
el proyecto, generando un aumento asociado que la tasa de mercado (tasa de descuento), por tanto es conveniente.
Mientras que el VAN es positiva en este caso con un importe de $ 617,798.61 lo que implica que el valor actual neto de
los beneficios es favorable. Por tanto el proyecto indica que es viable y rentable segn sus resultados en las operaciones
financieras.