Listado de Productos

Unidad
# Descripcin
Medida

1 pulpa porcionada 100 grms paquete x 10

2 pulpa porcionada 500 grms unidad
3 pulpa en bolsa 1 kilo unidad
4
5
6
7
8
9
10

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 Listado de Productos

PULPAS LA FRUTOSA

Costo
Precio de
Unitario
Venta
MP e Ins.
$ 6,500 $2,000
$ 3,500 $1,000
$ 2,500 $1,100

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 Proyeccin de Ventas

PULPAS LA FRUTOSA
# Ventas en Unidades Ao 1 Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total
1 pulpa porcionada 100 grms 140 360 580 800 1,020 1,240 1,460 1,680 1,900 2,120 2,340 2,560 16,200 paquete x 10
2 pulpa porcionada 500 grms 300 366 432 498 564 630 696 762 828 894 960 1,026 7,956 unidad
3 pulpa en bolsa 1 kilo 240 360 480 600 720 840 960 1,080 1,200 1,320 1,440 1,560 10,800 unidad
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0
10 0 0

# Ventas en Unidades Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
1 pulpa porcionada 100 grms 16,200 17,820 17,820 17,820 17,820
2 pulpa porcionada 500 grms 7,956 8,752 8,752 8,752 8,752
3 pulpa en bolsa 1 kilo 10,800 11,880 11,880 11,880 11,880
4 0 0 0 0 0 0
5 0 0 0 0 0 0
6 0 0 0 0 0 0
7 0 0
8 0 0
9 0 0
10 0 0

# Ventas en $ Ao 1 Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total
1 pulpa porcionada 100 grms $910,000 $2,340,000 $3,770,000 $5,200,000 $6,630,000 $8,060,000 $9,490,000 $10,920,000 $12,350,000 $13,780,000 $15,210,000 $16,640,000 $105,300,000
2 pulpa porcionada 500 grms $1,050,000 $1,281,000 $1,512,000 $1,743,000 $1,974,000 $2,205,000 $2,436,000 $2,667,000 $2,898,000 $3,129,000 $3,360,000 $3,591,000 $27,846,000
3 pulpa en bolsa 1 kilo $600,000 $900,000 $1,200,000 $1,500,000 $1,800,000 $2,100,000 $2,400,000 $2,700,000 $3,000,000 $3,300,000 $3,600,000 $3,900,000 $27,000,000
4 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Ventas en Pesos $2,560,000 $4,521,000 $6,482,000 $8,443,000 $10,404,000 $12,365,000 $14,326,000 $16,287,000 $18,248,000 $20,209,000 $22,170,000 $24,131,000 $160,146,000

# Ventas en Pesos Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
1 pulpa porcionada 100 grms $105,300,000 $115,830,000 $115,830,000 $115,830,000 $115,830,000
2 pulpa porcionada 500 grms $27,846,000 $30,630,600 $30,630,600 $30,630,600 $30,630,600
3 pulpa en bolsa 1 kilo $27,000,000 $29,700,000 $29,700,000 $29,700,000 $29,700,000
4 0 $0 $0 $0 $0 $0
5 0 $0 $0 $0 $0 $0
6 0 $0 $0 $0 $0 $0
7 0 $0 $0 $0 $0 $0
8 0 $0 $0 $0 $0 $0
9 0 $0 $0 $0 $0 $0
10 0 $0 $0 $0 $0 $0
Total Venta en Pesos $160,146,000 $176,160,600 $176,160,600 $176,160,600 $176,160,600

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 Proyeccin de Gastos

PULPAS LA FRUTOSA
Gastos de Produccin Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total
Materias Primas e Insumos $844,000 $1,482,000 $2,120,000 $2,758,000 $3,396,000 $4,034,000 $4,672,000 $5,310,000 $5,948,000 $6,586,000 $7,224,000 $7,862,000 $52,236,000
Mano de Obra $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $1,641,714 $19,700,568
Cargas Sociales $837,274 $837,274 $837,274 $837,274 $837,274 $837,274 $837,274 $837,274 $837,274 $837,274 $837,274 $837,274 $10,047,288
Energa y gas $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $4,800,000
Mantenimiento $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $2,400,000
impuestos $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $720,000
arriendos $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $6,000,000
$0
$0
Amortizacin Bienes de Uso $58,333 $58,333 $58,333 $58,333 $58,333 $58,333 $58,333 $58,333 $58,333 $58,333 $58,333 $58,333 $700,000
Total Gastos de Produccin $4,541,321 $5,179,321 $5,817,321 $6,455,321 $7,093,321 $7,731,321 $8,369,321 $9,007,321 $9,645,321 $10,283,321 $10,921,321 $11,559,321 $96,603,856

Gastos de Produccin Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Materias Primas e Insumos $52,236,000 $57,459,600 $57,459,600 $57,459,600 $57,459,600
Mano de Obra $19,700,568 $21,670,625 $21,670,625 $21,670,625 $21,670,625
Cargas Sociales $10,047,288 $11,052,017 $11,052,017 $11,052,017 $11,052,017
Energa y gas $4,800,000 $4,800,000 $4,800,000 $4,800,000 $4,800,000
Mantenimiento $2,400,000 $2,400,000 $2,400,000 $2,400,000 $2,400,000
impuestos $720,000 $720,000 $720,000 $720,000 $720,000
arriendos $6,000,000 $6,000,000 $6,000,000 $6,000,000 $6,000,000
$0 $0 $0 $0 $0
$0 $0 $0 $0 $0
Amortizacin Bienes de Uso $700,000 $700,000 $700,000 $700,000 $700,000
Total Gastos de Produccin $96,603,856 $104,802,242 $104,802,242 $104,802,242 $104,802,242

Otros Gastos Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total
Sueldos de Administracin $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $12,000,000
Sueldos Comerciales $820,857 $820,857 $820,857 $820,857 $820,857 $820,857 $820,857 $820,857 $820,857 $820,857 $820,857 $820,857 $9,850,284
Cargas Sociales $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 $9,600,000
Publicidad $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $2,400,000
Impuestos y Tasas $0
Fletes $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $2,400,000
Papelera $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $2,400,000
$0
$0
$0
Total Otros Gastos $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $3,220,857 $38,650,284

Otros Gastos Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Sueldos de Administracin $12,000,000 $12,000,000 $12,000,000 $12,000,000 $12,000,000
Sueldos Comerciales $9,850,284 $12,000 $12,000 $12,000 $12,000
Cargas Sociales $9,600,000 $4,200 $4,200 $4,200 $4,200
Publicidad $2,400,000 $10,000 $10,000 $10,000 $10,000
Impuestos y Tasas $0 $5,000 $5,000 $5,000 $5,000
Fletes $2,400,000 $10,000 $10,000 $10,000 $10,000
Papelera $2,400,000 $2,000 $2,000 $2,000 $2,000
$0 $0 $0 $0 $0
$0 $0 $0 $0 $0
$0 $0 $0 $0 $0
Total Gastos de Produccin $38,650,284 $12,043,200 $12,043,200 $12,043,200 $12,043,200

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 Proyeccin de Cobranzas

PULPAS LA FRUTOSA

% Ventas en $ Ao 1 Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total
Ventas en Pesos $2,560,000 $4,521,000 $6,482,000 $8,443,000 $10,404,000 $12,365,000 $14,326,000 $16,287,000 $18,248,000 $20,209,000 $22,170,000 $24,131,000 $160,146,000

0% Cobranza al contado $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
100% Cobranza a 30 das $2,560,000 $4,521,000 $6,482,000 $8,443,000 $10,404,000 $12,365,000 $14,326,000 $16,287,000 $18,248,000 $20,209,000 $22,170,000 $136,015,000
Cobranza a 60 das $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cobranza a 90 das $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cobranza a 120 das $0 $0 $0 $0 $0 $0 $0 $0 $0
Cobranza a 150 das $0 $0 $0 $0 $0 $0 $0 $0
Cobranza a 180 das $0 $0 $0 $0 $0 $0 $0
100% Total $0 $2,560,000 $4,521,000 $6,482,000 $8,443,000 $10,404,000 $12,365,000 $14,326,000 $16,287,000 $18,248,000 $20,209,000 $22,170,000 $136,015,000

Pendiente de Cobro $24,131,000

15.07%

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 Proyeccin Pago a Proveedores de Materias Primas

PULPAS LA FRUTOSA

% Compras en $ Ao 1 Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total
Compras de MP $844,000 $1,482,000 $2,120,000 $2,758,000 $3,396,000 $4,034,000 $4,672,000 $5,310,000 $5,948,000 $6,586,000 $7,224,000 $7,862,000 $52,236,000

Pagos al contado $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
100% Pagos a 30 das $844,000 $1,482,000 $2,120,000 $2,758,000 $3,396,000 $4,034,000 $4,672,000 $5,310,000 $5,948,000 $6,586,000 $7,224,000 $44,374,000
Pagos a 60 das $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Pagos a 90 das $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Pagos a 120 das $0 $0 $0 $0 $0 $0 $0 $0 $0
Pagos a 150 das $0 $0 $0 $0 $0 $0 $0 $0
Pagos a 180 das $0 $0 $0 $0 $0 $0 $0
100% Total $0 $844,000 $1,482,000 $2,120,000 $2,758,000 $3,396,000 $4,034,000 $4,672,000 $5,310,000 $5,948,000 $6,586,000 $7,224,000 $44,374,000

Pendiente de Pago $7,862,000

15.05%

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 Inversiones Proyectadas

PULPAS LA FRUTOSA

Detalle de Inversiones Vida Util

en Bienes de Uso Monto en Aos
1 MAQUINARIA $7,000,000 10
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Total Inversin en Bienes de Uso $7,000,000 ###

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 Prestamo a Solicitar

PULPAS LA FRUTOSA
Monto: Pesos Inters anual: 20.00% TEA
Cuotas: 48 mensuales Inters Men: 1.53% TEM
Sistema: Francs Gracia de capital: 0 meses

Importe de IVA sobre Importe total

Cuotas Capital Inters Saldo
Cuota intereses a pagar

Saldo Inicial -
1 - - - - - -
2 - - - - - -
3 - - - - - -
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62 - - - - - -

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 Cuadro de Resultados Proyectado

PULPAS LA FRUTOSA
Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Ventas 160,146,000 176,160,600 176,160,600 176,160,600 176,160,600
Costo de Ventas 96,603,856 104,802,242 104,802,242 104,802,242 104,802,242
Utilidad Bruta 63,542,144 71,358,358 71,358,358 71,358,358 71,358,358

Sueldos de Administracin 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000

Sueldos Comerciales 9,850,284 12,000 12,000 12,000 12,000
Cargas Sociales 9,600,000 4,200 4,200 4,200 4,200
Publicidad 2,400,000 10,000 10,000 10,000 10,000
Impuestos y Tasas 0 5,000 5,000 5,000 5,000
Fletes 2,400,000 10,000 10,000 10,000 10,000
Papelera 2,400,000 2,000 2,000 2,000 2,000
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
Total Otros Gastos 38,650,284 12,043,200 12,043,200 12,043,200 12,043,200

Utilidad Antes de Intereses e 24,891,860 59,315,158 59,315,158 59,315,158 59,315,158

Impuestos

Intereses 0 0 0 0 0

Utilidad Antes de Impuestos 24,891,860 59,315,158 59,315,158 59,315,158 59,315,158

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 Punto de Equilibrio Econmico
Primer Ao

Equilibrio Unidades 26,893

Equilibrio en Pesos $123,204,736

Punto de Equilibrio Econmico

200,000,000
180,000,000
160,000,000
140,000,000
Pesos

120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
0
0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000
Unidades
Ventas Costo Total Costo Fijo

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 Flujo de Fondos Proyectado
Primer ao

PULPAS LA FRUTOSA
Flujo de Fondos Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total
Ingresos por Ventas 0 2,560,000 4,521,000 6,482,000 8,443,000 10,404,000 12,365,000 14,326,000 16,287,000 18,248,000 20,209,000 22,170,000 136,015,000

Egresos por Compras M.P. 0 844,000 1,482,000 2,120,000 2,758,000 3,396,000 4,034,000 4,672,000 5,310,000 5,948,000 6,586,000 7,224,000 44,374,000

Sueldos y Cargas
Produccin 1,641,714 1,641,714 1,641,714 1,641,714 1,641,714 1,641,714 1,641,714 1,641,714 1,641,714 1,641,714 1,641,714 18,058,854
Administracin 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 11,000,000
Comerciales 820,857 820,857 820,857 820,857 820,857 820,857 820,857 820,857 820,857 820,857 820,857 9,029,427
Cargas Soc. Produccin 837,274 837,274 837,274 837,274 837,274 837,274 837,274 837,274 837,274 837,274 837,274 9,210,014
Cargas Soc. Adm. Y Ventas 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 8,800,000
Subtotal Sueldos y Cargas 0 5,099,845 5,099,845 5,099,845 5,099,845 5,099,845 5,099,845 5,099,845 5,099,845 5,099,845 5,099,845 5,099,845 56,098,295

Otros Gastos de Produccin 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 13,920,000
Otros Gastos de Adm. Y Ventas 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 7,200,000

Total Egresos Operativos 1,760,000 7,703,845 8,341,845 8,979,845 9,617,845 10,255,845 10,893,845 11,531,845 12,169,845 12,807,845 13,445,845 14,083,845 121,592,295

Diferencia Operativa -1,760,000 -5,143,845 -3,820,845 -2,497,845 -1,174,845 148,155 1,471,155 2,794,155 4,117,155 5,440,155 6,763,155 8,086,155 14,422,705

Inversiones 7,000,000 7,000,000

Flujo Financiero

Prestamo 0 0
Devolucin del Prestamo 0 0 0 0 0 0 0 0 0 0 0 0
Total Flujo Financiero 0 0 0 0 0 0 0 0 0 0 0 0 0

Diferencia Ingresos - Egresos -8,760,000 -5,143,845 -3,820,845 -2,497,845 -1,174,845 148,155 1,471,155 2,794,155 4,117,155 5,440,155 6,763,155 8,086,155 7,422,705

Aporte del Emprendedor 7,000,000

Flujo de Fondos -1,760,000 -6,903,845 -10,724,690 -13,222,535 -14,397,380 -14,249,225 -12,778,070 -9,983,915 -5,866,760 -426,605 6,336,550 14,422,705

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 Flujo de Fondos Proyectado
Cinco Aos

PULPAS LA FRUTOSA
Flujo de Fondos Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Ingresos por Ventas 136,015,000 173,747,500 176,160,600 176,160,600 176,160,600

Egresos por Compras M.P. 44,374,000 56,673,400 57,459,600 57,459,600 57,459,600

Sueldos y Cargas 56,098,295 44,738,842 44,738,842 44,738,842 44,738,842
Otros Gastos de Produccin 13,920,000 13,920,000 13,920,000 13,920,000 13,920,000
Otros Gastos de Adm. Y Ventas 7,200,000 27,000 27,000 27,000 27,000

Total Egresos Operativos 121,592,295 115,359,242 116,145,442 116,145,442 116,145,442

Diferencia Operativa 14,422,705 58,388,258 60,015,158 60,015,158 60,015,158

Inversiones 7,000,000

Flujo Financiero

Prestamo 0
Devolucin del Prestamo 0 0 0 0 0
Total Flujo Financiero 0 0 0 0 0

Diferencia Ingresos - Egresos 7,422,705 58,388,258 60,015,158 60,015,158 60,015,158

Aporte del Emprendedor 7,000,000

Flujo de Fondos 14,422,705 72,810,963 146,773,122 132,826,122 206,788,280

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 Balance de Control

PULPAS LA FRUTOSA
Activo Pasivo
Caja 14,422,705 Proveedores 7,862,000
Crditos 24,131,000 Sueldos y Cargas 5,099,845
Bienes de Uso 7,000,000 Prestamos 0
Amortizacin B. de U. -700,000 12,961,845

Patrimonio Neto
Capital 7,000,000
Resultado 24,891,860
31,891,860

Total Activo 44,853,705 Total Pasivo + PN 44,853,705

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DATOS VALORES
VAN = - I + FNE
NMERO DE PERIODOS 5 (1+i)
TIPO DE PERIODO ANUAL
TASA DE DESCUENTO 14.00%

periodos anuales
DETALLE
1 2 3 4
flujo neto de
efectivo $ 7,000,000 $ 14,422,705 $ 86,757,963 $ 72,810,963 $ 146,773,122
proyectado
RESPUESTA
TABLA DEL VALOR ACTUAL NETO (VAN) TASA INTERNA DE RETORNO (TIR)
TASA DE
No. FNE (1+I) FNE/(1+I) DESCUENTO
$ 7,000,000.00 $ 7,000,000.00 0%
1 $ 14,422,705.00 1.14 $ 12,651,496 5%
2 $ 86,757,963.40 1.30 $ 66,757,436 10%
3 $ 72,810,963.40 1.48 $ 49,145,326 11%
4 $ 132,826,121.80 1.69 $ 78,643,727 15%
5 $ 146,773,121.80 1.93 $ 76,229,360 20%
TOTAL $ 290,427,344.92 50%
VAN= $ 290,427,344.92 TIR
= - I + FNE 1 2 3 4 5 6 7 8 9 10 11
(1+i) $ 35,000,000,000

$ 30,000,000,000

5
$ 25,000,000,000
$ 132,826,122

$ 20,000,000,000
ASA INTERNA DE RETORNO (TIR)
VAN
VAN

$ 460,590,875.40 $ 15,000,000,000

$ 386,601,748.18
$ 328,372,890.06
$ 318,246,270.85 $ 10,000,000,000
$ 281,933,305.32
$ 244,444,113.74
$ 122,313,256.65
$ 5,000,000,000
Err:523

$0

-$ 5,000,000,000

TASA DE DESCUENTO
 8 9 10 11 12 13