CASO II:

a) MANO DE OBRA REQUERIDO POR EL PROYECTO MENSUAL

DESCRIPCIONCALIFICACIONREQ.Factor deINGRESO TOTAL

MENSUALcorreccinMENSUAL

I. M. O.DE FABRICACION Y OPERACIN

1.1. DIRECTANC21.44583750.002168.75

1.2. INDIRECTAC11.445831200.001735.00

3903.75

* INCLUYE BENEFICOS SOCIALES, GRATIFICACIONES Y BONIFICACIONES

DENOMINACIONIMPORTE%

I. INVERSION FIJA

1.1. TANGIBLE

- MAQ. Y EQUIPO DE PROCESO45,000.0023.96%

- EQUIPO DE OFICINA1,500.000.80%

- UNIDAD. DE TRANPORTE3500018.63%

- EQUIPAMIENTO GLOBAL150007.99%

- TERRENO30,000.0015.97%

- EDIFICACIONES50,000.0026.62%

TOTAL INVERSION FIJA176,500.0093.96%

1.2. DIFERIDO

- ESTUDIOS3,000.001.60%

- OTROS INTANGIBLES2,500.001.33%

TOTAL INVERSION DIFERIDA5,500.002.93%

INVERSION FIJA TOTAL182,000.0096.89%

II. INVERSION EN CAPITAL DE TRABAJO

- LECHE E INSUMOS DIRECTOS1,293.250.69%

- MATERIALES INDIRECTOS434.060.23%

- MANO DE OBRA DIRECTA2168.751.15%

- MANO DE OBRA INDIRECTA1735.000.92%

- GASTOS ADMINISTRATIVOS1000.05%

- GASTOS DE VENTAS1200.06%

- CAJA INICIAL0.000.00%

TOTAL CAPITAL DE TRABAJO5,851.063.11%

INVERSION TOTAL187,851.06100.00%

RECURSOS PROPIOS 30%56,355.32

RECURSOS AJENOS 70%131495.7421

c) DEPRECIACION DE ACTIVOS FIJOS Y AMORTIZACION DE INTANGIBLES

ACTIVOVALOR DEVALORVALOR DEVIDA UTILDEPREC.

ADQ. ($)RESIDUALDEPREC.(AOS)ANUAL

I. DEPRECIACION DE ACTIVOS FIJOS

Infraestructura50,000.001,515.1548,484.8533.001,469.24

Maquinaria de proceso45,000.004,500.0040,500.0010.004,050.00

Equipamiento de planta15,000.001,500.0013,500.0010.001,350.00

Equipos de tranporte35,000.007,000.0028,000.005.005,600.00

Equipo de oficina1,500.00500.001,000.003.00333.33

TOTAL DEPREC. DE A/F15,015.1512,802.57

II.. AMORTIZ. DE INTANG.

ACTIVOMONTOHORIZONTEAMORTIZ.

Py (AOS)ANUAL

- ESTUDIOS3,000.007428.57

- OTROS INTANGIBLES2,500.007357.14

TOTAL AMORTIZ. DE INTANG.785.71

TOAL DEPREC Y AMORTIZAC.13,588.29

d) SERVICIO A LA DEUDA ETAPA OPERATIVA

MONTO ($)70% Inv.131,495.74-131,495.74

TEA0.220

PERIODO DE PAGO (AOS)2.00

FORMA DE PAGO8.00trimestres0.25

PERIODO DE GRACIA3.00trimestres

Cuota a pagar5.00

TET0.0509691255.096912501

AON DE CUOTACAPITAL O SALDOINTERESAMORTIZACIONCUOTA

CONSTANTE "R"

0131,495.74

1131,495.746,702.220.006,702.22

I2131,495.746,702.220.006,702.22

3131,495.746,702.220.006,702.22

4107,744.356,702.2223,751.3930,453.61

SUB-TOTAL 126,808.8923,751.3950,560.28

582,782.375,491.6424,961.9830,453.61

II656,548.104,219.3526,234.2730,453.61

728,976.702,882.2127,571.4130,453.61

80.001,476.9228,976.7030,453.61

SUB-TOTAL 214,070.10107,744.35121,814.46

TOTAL SERVICIO A LA DEUDA40,879.00131,495.74172,374.74

e) PROYECCION ANUAL DE COSTOS Y GASTOS DE PRODUCCION

CONCEPTOAOSTOTAL

1234567

I. COSTO DE FABRICACION

LECHE E INSUMOS VARIABLES (D e I)17727.7244319.3179774.75106366.33132957.92150685.64177277.22709108.89

MATERIALES INDIRECTOS3,000.003,000.003,000.003,000.003,000.003,000.003,000.009,000.00

MANO DE OBRA DIRECTA2,168.752,168.752,168.752,168.752,168.752,168.752,168.75718,108.89

MANO DE OBRA INDIRECTA1,735.001,735.001,735.001,735.001,735.001,735.001,735.0012,145.00

TOTAL COSTO DE FABRICACION24,631.4751,223.0686,678.50113,270.08139,861.67157,589.39184180.97757,435.14

II. GASTOS DE OPERACIN

GASTOS ADMINISTRATIVOS1,200.001,200.001,200.001,200.001,200.001,200.001,200.008,400.00

GASTOS DE VENTAS1,440.001,440.001,440.001,440.001,440.001,440.001,440.0010,080.00

TOTAL GASTOS DE OPERACIN2,640.002,640.002,640.002,640.002,640.002,640.002,640.0018,480.00

III. DEPRECIACION DE A/F Y AMORTIZAC.

DEPRECIACION DE ACTIVOS FIJOS12,802.5712,802.5712,802.5712,802.5712,802.5712,802.5712,802.5789,618.00

AMORTIZACION DE INTANGIBLES785.71785.71785.71785.71785.71785.71785.715,500.00

TOTAL DEPRECIACION Y AMORTIZACION13,588.2913,588.2913,588.2913,588.2913,588.2913,588.2913,588.2995,118.00

IV. COSTO FINANCIERO

INTERESES Y COMISIONES26,808.8914,070.100000.00040,879.00

TOTAL COSTO FINANCIERO26,808.8914,070.100.000.000.000.00040,879.00

COSTO TOTAL DE PRODUCCION67,668.6581,521.45102,906.79129,498.37156,089.95173,817.67200,409.26911,912.14

PRODUCCION TOTAL (Empaq. 750 g)2404.036010.0710818.1214424.1618030.2020434.2324040.27

COSTO PROMEDIO PRODUCIDO28.1513.569.518.988.668.518.34

COSTO TOTALPOR UNIDAD28.15

Precio de venta unitario 15%32.37

32.38

PRODUCCION DE EQUILIBRIO

AOPRODUCCIONINGRESO COSTO TOTAL ($)PRODUCCION DE EQUILIBRIO

ANUAL 750G.)FIJOVARIABLEKG.%

12,404.0377,842.3849,940.9317,727.721,997.1783.08%

26,010.07194,605.9637,202.1444,319.311,487.7424.75%

310,818.12350,290.7323,132.0479,774.75925.078.55%

414,424.16467,054.3023,132.04106,366.33925.076.41%

518,030.20583,817.8823,132.04132,957.92925.075.13%

620,434.23661,660.2623,132.04150,685.64925.074.53%

724040.27778,423.8323,132.04177277.22925.073.85%

AOPVUCVUPVU-CVUCFT/(PVU-CVU)

132.38007.374225.00581,997.1720

232.38007.374225.00581,487.7392

332.38007.374225.0058925.0660

432.38007.374225.0058925.0660

532.38007.374225.0058925.0660

632.38007.374225.0058925.0660

732.38007.374225.0058925.0660

ESTADO DE GANANCIAS Y PERDIDA DURANTE EL HORIZONTE DEL PROYECTO

CONCEPTOAOTOTAL

1234567

A. INGRESOS

Venta de Quesos77,842.38194,605.96350,290.73467,054.30583,817.88661,660.26778,423.833,113,695.34

TOTAL INGRESOS77,842.38194,605.96350,290.73467,054.30583,817.88661,660.26778,423.833,113,695.34

B. EGRESOS

I. COSTO DE FABRICACION24,631.4751,223.0686,678.50113,270.08139,861.67157,589.39184,180.97757,435.14

II. GASTOS DE OPERACIN2,640.002,640.002,640.002,640.002,640.002,640.002,640.0018,480.00

III. DEPRECIACION DE A/F Y AMORTIZAC.13,588.2913,588.2913,588.2913,588.2913,588.2913,588.2913,588.2995,118.00

IV. COSTO FINACIERO26,808.8914,070.100.000.000.000.000.0040,879.00

TOTAL EGRESOS67,668.6581,521.45102,906.79129,498.37156,089.95173,817.67200,409.26911,912.14

DIFERENCIA INGRESOS EGRESOS10,173.73113,084.51247,383.94337,555.93427,727.92487,842.58578,014.582,201,783.20

REINVERSION (10 % DE A-B))1,017.3711,308.4524,738.3933,755.5942,772.7948,784.2657,801.46220,178.32

IMPUESTO A LA RENTA (30 % DE A-B))3,052.1233,925.3574,215.18101,266.78128,318.38146,352.78173,404.37660,534.96

UTILIDAD NETA6,104.2467,850.71148,430.36202,533.56256,636.75292,705.55346,808.751,321,069.92