Corrida Financiera Proyecto Computo 2011

8/12/2019 Corrida Financiera Proyecto Computo 2011

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Concepto de inversin Unidad Cantidad Costo Costo Aportante

Unitario PROMUSAG GRUPO

INVERSION FIJA 179,950.00$ 179,950.00$ $0.00

Computadoras con Lector de DVD pieza 8 $7,469.00 $59,752.00 $59,752.00 $0.00

Computadora con Quemador de DVD pieza 2 $8,240.00 $16,480.00 $16,480.00 0.00LAPTOP ACER AS5532-1563

ATHX2 1.2-3G-320G-15.6"" Pieza 1 $10,165.00 $10,165.00 $10,165.00 $0.00MULTIFUNCIONAL HP OFFICEJETPRO 8500WL " Pieza 1 $5,500.00 $5,500.00 $5,500.00 $0.00MULT. SAMSUNG LASER CLR3175N 17/4PPM Pieza 1 $5,500.00 $5,500.00 $5,500.00 $0.00

Muebles para computadora pieza 10 $1,500.00 $15,000.00 $15,000.00 $0.00

Sillas Pieza 10 $550.00 $5,500.00 $5,500.00 $0.00

Equipo para Internet

SWITCH LINKSYS EZXS16W10/100 16PTS" Equipo 1 $1,120.00 $1,120.00 $1,120.00 $0.00

Plugins RJ45 blindado Pieza 30 $4.00 $120.00 $120.00 $0.00

vitrina de aluminio y cristal 2x1.20x60 pieza 2 $5,000.00 $10,000.00 $10,000.00 $0.00TONNER PARA IMPRESORASAMSUNG LASER CLR 3175N Pieza 1 $1,800.00 $1,800.00 $1,800.00 $0.00

copiadora toshiba 520-720 Equipo 1 $49,013.00 $49,013.00 $49,013.00 $0.00

INVERSION DIFERIDA $28,450.00 $18,000.00 $10,450.00

Contrato de telfono

Contrato deuna lneacomercial 1 $1,600.00 $1,600.00 $0.00 $1,600.00

Contrato de energa elctricaContratocomercial 1 $150.00 $150.00 $0.00 $150.00

Contrato de servicio de Internetcontrato por un

ao 1 $1,600.00 $1,600.00 $0.00 $1,600.00

Pago de licencia del establecimiento pago por unao 1 $500.00 $500.00 $0.00 $500.00

deposito por el pago de renta mensualidad 1 $600.00 $600.00 $0.00 $600.00servicio de instalacin de la red decomputo servicio 1 $6,000.00 $6,000.00 $0.00 $6,000.00Elaboracin de proyecto y asistenciatcnica servicio 1 $18,000.00 $18,000.00 $18,000.00 $0.00

CAPITAL DE TRABAJO $11,599.00 $50.00 $9,986.00Tinta Tipo Vivera Para Hp ParaRecargas Y Sistema Continuo Pieza 2 $300.00 $600.00 $0.00 $600.00

CARTUCHO PARAMULTIFUNCIONAL HP OFFICEJETPRO 8500WL pieza 1 $650.00 $650.00 $50.00 $600.00

Tonner para copiadora Toshiba Pieza 1 $787.00 $787.00 $0.00 $787.00

Hojas blancas papel bond millar 5 $80.00 $400.00 $0.00 $400.00

Flder carta ciento 2 $60.00 $120.00 $0.00 $120.00

Caja con 10 disquetees pieza 5 $35.00 $175.00 $0.00 $175.00

Discos compactos pieza 50 $10.00 $500.00 $0.00 $500.00

Pago de renta mensualidad 1 $600.00 $600.00 $0.00 $600.00

Mano de obra Jornal 60 $50.00 $3,000.00 $0.00 $3,000.00

Pago de electricidad cuota 1 $1,000.00 $1,000.00 $0.00 $1,000.00

servicio tcnico de mantenimiento servicio 1 $400.00 $400.00 $0.00 $400.00

pago de renta de telfono renta 1 $999.00 $999.00 $0.00 $999.00pago de renta de internet (6 a 10usuarios) renta 1 $805.00 $805.00 $0.00 $805.00

INVERSION TOTAL $218,436.00 $198,000.00 $20,436.00

PARTICIPACION 90.64 9.36


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158000 60,436.008,633.71


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Costos de produccion

Concepto/Aos 0 1 2 3 4 5

COSTOS DIRECTOS 9,750$ 116,280$ 119,825$ 123,511$ 127,345$ 131,333$Tinta Tipo Vivera Para Hp ParaRecargas Y Sistema Continuo 600$ 7,200$ 7,488$ 7,788$ 8,099$ 8,423$

cartucho color multifuncional epson 650$ 7,800$ 8,112$ 8,436$ 8,774$ 9,125$

CARTUCHO PARAMULTIFUNCIONAL HP OFFICEJETPRO 8500WL 1,800$ 21,600$ 22,464$ 23,363$ 24,297$ 25,269$

Tonner para copiadora Toshiba 1,800$ 21,600$ 22,464$ 23,363$ 24,297$ 25,269$

hojas blancas 400$ 4,800$ 4,992$ 5,192$ 5,399$ 5,615$

flder 120$ 720$ 749$ 779$ 810$ 842$

disquetes 175$ 2,100$ 2,184$ 2,271$ 2,362$ 2,457$

discos compactos 500$ 6,000$ 6,240$ 6,490$ 6,749$ 7,019$

pago de mantenimiento 400$ 4,800$ 4,992$ 5,192$ 5,399$ 5,615$

pago de electricidad 1,000$ 12,000$ 12,480$ 12,979$ 13,498$ 14,038$

pago de renta de Internet 805$ 9,660$ 9,660$ 9,660$ 9,660$ 9,660$pago de mano de obra 1,500$ 18,000$ 18,000$ 18,000$ 18,000$ 18,000$ 0COSTOS INDIRECTOS 770$ 29,694$ 29,694$ 29,694$ 29,694$ 29,694$

pago de renta de local 600$ 7,200$ 7,200$ 7,200$ 7,200$ 7,200$

pago de renta de telefono 170$ 2,040$ 2,040$ 2,040$ 2,040$ 2,040$

depreciaciones y amortizaciones 18,954$ 18,954$ 18,954$ 18,954$ 18,954$

Gastos de admon y ventas 1,500$ 1,500$ 1,500$ 1,500$ 1,500$

COSTOS TOTALES 10,520$ 145,974$ 149,518$ 153,205$ 157,039$ 161,026$

4620


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#REF!


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PRESUPUESTO DE REINVERSIONES

Aos 0 1 2 3 4 5

Rentas de equipo de computo (hrs) 1300 15600 18720 22464 26956.8 32348.16

Aprovechamiento de la cap.instalada %. 48 58 70 83 99

INGRESOS TOTALES $17,700 $213,040 $255,648 $306,778 $368,133 $441,760

a) Renta de maquinas en horas $13,000 $156,000 $186,623 $223,948 $268,737 $322,485

b) Impresiones y elab. de documentos $1,920 $23,040 $28,121 $33,746 $40,495 $48,594

c) Copia y venta de CDS. $660 $7,920 $10,226 $12,271 $14,725 $17,670

d) Venta de disquetes $300 $3,600 $3,835 $4,602 $5,522 $6,626

e) Fotocopias $1,500 $18,000 $20,452 $24,542 $29,451 $35,341

f) Venta de folders $240 $2,880 $3,835 $4,602 $5,522 $6,626

g) Cursos o capacitaciones $80 $1,600 $2,556 $3,068 $3,681 $4,418

INVERSION INICIAL PARA ELPROYECTO

$201,555

Fija $161,085Diferida $28,450

Capital de Trabajo $12,020

INVERSION PERMANENTE $196,185 $249,584 $233,790 $218,123 $202,588 $187,189

58 70 83 99

Meses ENE. FEB.. MAR. ABRIL. MAY. JUN.

Renta de equipos de computo en horas 1300 1300 1300 1300 1300 1300

Elaboracin de documentos 45 45 45 45 45 45

Impresiones

de texto en blanco y negro 600 600 600 600 600 600

de texto a color 100 100 100 100 100 100

de imgenes 45 45 45 45 45 45

Copia de CDS. 30 30 30 30 30 30

Venta de cd ($10.00 c/u) 21 21 21 21 21 21

Venta de disquetes ($ 5.00 c/u)) 60 60 60 60 60 60

Fotocopias copias (0.5 cent/cu) 3000 3000 3000 3000 3000 3000

Venta de folders (2.5 c/u) 96 96 96 96 96 96

Cursos o capacitaciones ($20.00 h.) 4 4 4 12 4 4

Meses ENE. FEB.. MAR. ABRIL. MAY. JUN.

Renta de equipos de computo $13,000 $13,000 $13,000 $13,000 $13,000 $13,000

Elaboracin de documentos $360 $360 $360 $360 $360 $360

Impresiones

de texto en blanco y negro $600 $600 $600 $600 $600 $600

de texto a color $600 $600 $600 $600 $600 $600

de imgenes $360 $360 $360 $360 $360 $360

Copia de CDS. $450 $450 $450 $450 $450 $450

Venta de cd ($10.00 c/u) $210 $210 $210 $210 $210 $210

Venta de disquetes ($ 5.00 c/u)) $300 $300 $300 $300 $300 $300

Fotocopias copias (0.5 cent/cu) $1,500 $1,500 $1,500 $1,500 $1,500 $1,500

Venta de folders (2.5 c/u) $240 $240 $240 $240 $240 $240

Cursos o capacitaciones ($20.00 h.) $80 $80 $80 $240 $80 $80

$17,700 $17,700 $17,700 $17,860 $17,700 $17,700

0 1 2 3 4 5


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Renta de equipos de computo

13000 156000 186623.04 223947.648 268737.1776 322484.6131

Impresiones y elab. de documentos 1920 23040 28121.28 33745.536 40494.6432 48593.57184

Copia y venta de CDS. 660 7920 10225.92 12271.104 14725.3248 17670.38976

Venta de disquetes 300 3600 3834.72 4601.664 5521.9968 6626.39616

Fotocopias 1500 18000 20451.84 24542.208 29450.6496 35340.77952

Venta de folders 240 2880 3834.72 4601.664 5521.9968 6626.39616

Cursos o capacitaciones ($20.00 h.) 80 1600 2556.48 3067.776 3681.3312 4417.59744

INGRESOS TOTALES 17700 213040 255648 306777.6 368133.12 441759.744

pago de renta de Internet 805 9660 9660 9660 9660 9660pago de renta de telefono 170 2040 2040 2040 2040 2040

pago de renta de local 600 7200 7200 7200 7200 7200

pago de electricidad 1000 12000 12480 12979.2 13498.368 14038.30272

pago de mantenimiento 400 4800 4992 5191.68 5399.3472 5615.321088

depreciaciones equ. Computo 15953.5 15953.5 15953.5 15953.5 15953.5

pago de mano de obra 1500 18000 18000 18000 18000 18000

Costo por renta de eq. de computo 4475 69653.5 70325.5 71024.38 71751.2152 72507.12381

negros multifuncional epson 600 7200 7488 7787.52 8099.0208 8422.981632

cartucho color multifuncional epson 650 7800 8112 8436.48 8773.9392 9124.896768

tonner para impresora laser Samsung 1800 21600 22464 23362.56 24297.0624 25268.9449

hojas blancas 80 960 998.4 1038.336 1079.86944 1123.064218Costo por impresiones y elab de docto 3130 37560 39062.4 40624.896 42249.89184 43939.88751discos compactos 500 6000 6240 6489.6 6749.184 7019.15136

costo de discos compactos 500 6000 6240 6489.6 6749.184 7019.15136

disquetes 175 2100 2184 2271.36 2362.2144 2456.702976

costo de disquettes 175 2100 2184 2271.36 2362.2144 2456.702976

toner para copiadora Kyocera 1800 21600 22464 23362.56 24297.0624 25268.9449

hojas blancas 320 3840 3993.6 4153.344 4319.47776 4492.25687

depreciacion fotocopiadora 3000 3000 3000 3000 3000

costo de fotocopias 2120 28440 29457.6 30515.904 31616.54016 32761.20177

flder 120 720 748.8 778.752 809.90208 842.2981632

costo de folders 120 720 748.8 778.752 809.90208 842.2981632


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JUL AGO SEP OCT NOV DIC

1300 1300 1300 1300 1300 1300 15600

45 45 45 45 45 45 540

600 600 600 600 600 600 7200

100 100 100 100 100 100 1200

45 45 45 45 45 45 54030 30 30 30 30 30 360

21 21 21 21 21 21 252

60 60 60 60 60 60 720

3000 3000 3000 3000 3000 3000 36000

96 96 96 96 96 96 1152

12 12 4 4 4 12 80

JUL AGO SEP OCT NOV DIC

$13,000 $13,000 $13,000 $13,000 $13,000 $13,000 $156,000

$360 $360 $360 $360 $360 $360 $4,320

$0

$600 $600 $600 $600 $600 $600 $7,200

$600 $600 $600 $600 $600 $600 $7,200

$360 $360 $360 $360 $360 $360 $4,320

$450 $450 $450 $450 $450 $450 $5,400

$210 $210 $210 $210 $210 $210 $2,520

$300 $300 $300 $300 $300 $300 $3,600

$1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $18,000

$240 $240 $240 $240 $240 $240 $2,880

$240 $240 $80 $80 $80 $240 $1,600

$17,860 $17,860 $17,700 $17,700 $17,700 $17,860

$213,040


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Renta de equipos

de computo en

horas

1300.0 15600.0 18662.3 22394.8 26873.7 32248.5

Impresiones y

elab. de

documentos

284.4 3413.3 4166.1 4999.3 5999.2 7199.0

Copia y venta de

CDS.

52.8 633.6 818.1 981.7 1178.0 1413.6

Venta de

disquetes

60.0 720.0 766.9 920.3 1104.4 1325.3

Fotocopias 3000.0 36000.0 40903.7 49084.4 58901.3 70681.6

Venta de folders 96.0 1152.0 1533.9 1840.7 2208.8 2650.6

Cursos o

capacitaciones

($20.00 h.)

4.0 80.0 127.8 153.4 184.1 220.9

0.19630154 0.2 0.2 0.20.22054167 0.2 0.2 0.2

0.29115152 0.2 0.2 0.20.0652 0.2 0.2 0.20.13621333 0.2 0.2 0.2

0.3315 0.2 0.2 0.20.5978 0.2 0.2 0.2


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0


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DEPRECIACION Y AMORTIZACION DE LA INVERSION FIJA Y DIFERIDA

INVERSIN INICIAL TASA DE DEPRECIACION ANUALInversion fijaComputadoras con Lector de $58,000 10%Computadora con Quemador $16,480 10%Computadora Lap Top $10,165 10%Multifuncional Epson Stylus ti $5,500 10%Impresora laser Samsung CL $5,500 10%Scanner Epson Perfection $1,750 10%Muebles para computadora $15,000 10%Sillas $5,500 10%Equipo para Internet

Switch de 16 pts. 10/100 $1,500 10%Bobina de cable utp $850 10%Plugins RJ45 blindado $120 10%Canaleta $720 10%copiadora Kyocera $30,000 10%vitrina de aluminio y cristal 2x $10,000 10%Total depreciacion inversio $161,085

INVERSION DIFERIDAContrato de telfono $1,600 10%Contrato de energa elctrica $150 10%Contrato de servicio de Intern $1,600 10%Pago de licencia del estableci $500 10%deposito por el pago de renta $600 10%servicio de instalacin de la r $6,000 10%Elaboracin de proyecto y asi $18,000 10%Total amortizacion inversio $28,450TOTAL DEPRECIACIONES


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VSAO 5

1 2 3 4 5

$5,800 $5,800 $5,800 $5,800 $5,800 $29,000 $29,000$1,648 $1,648 $1,648 $1,648 $1,648 $8,240 $8,240$1,017 $1,017 $1,017 $1,017 $1,017 $5,083 $5,083$550 $550 $550 $550 $550 $2,750 $2,750$550 $550 $550 $550 $550 $2,750 $2,750$175 $175 $175 $175 $175 $875 $875

$1,500 $1,500 $1,500 $1,500 $1,500 $7,500 $7,500$550 $550 $550 $550 $550 $2,750 $2,750

$150 $150 $150 $150 $150 $750 $750$85 $85 $85 $85 $85 $425 $425$12 $12 $12 $12 $12 $60 $60$72 $72 $72 $72 $72 $360 $360

$3,000 $3,000 $3,000 $3,000 $3,000 $15,000 $15,000$1,000 $1,000 $1,000 $1,000 $1,000 $5,000 $5,000

$16,109 $16,109 $16,109 $16,109 $16,109 $80,543 $80,543

$160 $160 $160 $160 $160 $800 $800$15 $15 $15 $15 $15 $75 $75$160 $160 $160 $160 $160 $800 $800$50 $50 $50 $50 $50 $250 $250$60 $60 $60 $60 $60 $300 $300$600 $600 $600 $600 $600 $3,000 $3,000

$1,800 $1,800 $1,800 $1,800 $1,800 $9,000 $9,000$2,845 $2,845 $2,845 $2,845 $2,845 $14,225 $14,225

$18,954 $18,954 $18,954 $18,954 $18,954 $94,768 $94,768

$15,954 $15,954 $15,954 $15,954 $15,954 $79,768 $79,768

DEPRECIACIN O AMORTIZACIN ANUAL


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Concepto/aos 0 1 2 3 4 5

Ingresos totales $17,700.00 $213,040.00 $255,648.00 $306,777.60 $368,133.12 $441,759.74

a) Renta de maquinas en horas $13,000.00 $156,000.00 $186,623.04 $223,947.65 $268,737.18 $322,484.61b) Impresiones y elab. de

documentos $1,920.00 $23,040.00 $28,121.28 $33,745.54 $40,494.64 $48,593.57

c) Copia y venta de CDS. $660.00 $7,920.00 $10,225.92 $12,271.10 $14,725.32 $17,670.39

d) Venta de disquetes $300.00 $3,600.00 $3,834.72 $4,601.66 $5,522.00 $6,626.40

e) Fotocopias $1,500.00 $18,000.00 $20,451.84 $24,542.21 $29,450.65 $35,340.78

f) Venta de folders $240.00 $2,880.00 $3,834.72 $4,601.66 $5,522.00 $6,626.40

g) Cursos o capacitaciones $80.00 $1,600.00 $2,556.48 $3,067.78 $3,681.33 $4,417.60

Costos totales 10,520$ 144,474$ 148,018$ 151,705$ 155,539$ 159,526$

a)Costo por renta de eq. de com $4,475.00 $69,653.50 $70,325.50 $71,024.38 $71,751.22 $72,507.12b) Costo por impresiones y elabde doctos. $3,130.00 $37,560.00 $39,062.40 $40,624.90 $42,249.89 $43,939.89

c) costo de discos compactos $500.00 $6,000.00 $6,240.00 $6,489.60 $6,749.18 $7,019.15

d) costo de disquettes$175.00 $2,100.00 $2,184.00 $2,271.36 $2,362.21 $2,456.70e) costo de fotocopias $2,120.00 $28,440.00 $29,457.60 $30,515.90 $31,616.54 $32,761.20

f) costo de folders $120.00 $720.00 $748.80 $778.75 $809.90 $842.30g) costo de cursos ycapacitaciones $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Utilidad Marginal 7,180$ 68,567$ 107,630$ 155,073$ 212,594$ 282,233$Gastos de administracin y

venta 1,500$ 1,500$ 1,500$ 1,500$ 1,500$

Gastos de operacin -$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$

Utilidad antes de impuestos 7,180$ 67,067$ 106,130$ 153,573$ 211,094$ 280,733$

ISR (28%) 2,010$ 18,779$ 29,716$ 43,000$ 59,106$ 78,605$

PTU 16,927$ 16,927$ 16,927$ 16,927$ 16,927$

Utilidad Neta 5,170$ 31,361$ 59,486$ 93,645$ 135,061$ 185,201$

Depreciacin 18,954$ 18,954$ 18,954$ 18,954$ 18,954$

Flujo Neto de Efectivo 5,170$ 50,314$ 78,440$ 112,599$ 154,014$ 204,154$

a) Precio de renta x h 10.0 10.0 10.0 10.0 10.0 10.0b) Precio promedio deimpresin 6.75 6.75 6.75 6.75 6.75 6.75c) Precio promedio de copia yventa de cds. 12.50 12.50 12.50 12.50 12.50 12.50

d) precio de disquettes 5.00 5.00 5.00 5.00 5.00 5.00

e) precio de fotocopias

f) precio de los folderes 2.50 2.50 2.50 2.50 2.50 2.50

g) precio de los cursos x h 20.00 20.00 20.00 20.00 20.00 20.00

Estado de Resultados


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PROGRAMA DE VENTASConcepto/aos 0 1 2 3 4 5

Pronostico de ventas

Aprovechamiento de la cap.instalada %. 48 58 70 83 99

a) Rentas de equipos de computo en horas 1300 15600 18662 22395 26874 32248b) Impresiones y elab. de documentos 284 3413 4166 4999 5999 7199

c) Copiasy ventas de CDS. 53 634 818 982 1178 1414

d) Ventas de disquetes 60 720 767 920 1104 1325

e) Fotocopias 3000 36000 40904 49084 58901 70682

f) Ventas de folders 96 1152 1534 1841 2209 2651

g) Cursos o capacitaciones 4 80 128 153 184 221

Precios

a) Precio de renta x h $10.00 $10.00 $10.00 $10.00 $10.00 $10.00

b) Precio promedio de impresin $6.75 $6.75 $6.75 $6.75 $6.75 $6.75

c) Precio promedio de copia y venta de cds. $12.50 $12.50 $12.50 $12.50 $12.50 $12.50

d) precio de disquettes $5.00 $5.00 $5.00 $5.00 $5.00 $5.00

e) precio de fotocopias $0.50 $0.50 $0.50 $0.50 $0.50 $0.50f) precio de los folderes $2.50 $2.50 $2.50 $2.50 $2.50 $2.50

g) precio de los cursos x h $20.00 $20.00 $20.00 $20.00 $20.00 $20.00

Ingresos

a) Rentas de equipos de computo $13,000 $156,000 $186,623 $223,948 $268,737 $322,485

b) Impresiones y elab. de documentos $1,920 $23,040 $28,121 $33,746 $40,495 $48,594

c) Copiasy ventas de CDS. $660 $7,920 $10,226 $12,271 $14,725 $17,670

d) Ventas de disquetes $300 $3,600 $3,835 $4,602 $5,522 $6,626

e) Fotocopias $1,500 $18,000 $20,452 $24,542 $29,451 $35,341

f) Ventas de folders $240 $2,880 $3,835 $4,602 $5,522 $6,626

g) Cursos o capacitaciones $80 $1,600 $2,556 $3,068 $3,681 $4,418

Ingresos por ventas $17,700 $213,040 $255,648 $306,778 $368,133 $441,760

* Tasa promedio de crecimiento de las ventas de 4% en promedio anual.


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$0.73 $0.73 $0.73 $0.73 $0.73

$0.11 $0.11 $0.11 $0.11 $0.11

$0.04 $0.04 $0.04 $0.04 $0.04

$0.02 $0.02 $0.01 $0.02 $0.01

$0.08 $0.08 $0.08 $0.08 $0.08

$0.01 $0.02 $0.01 $0.02 $0.01

$0.01 $0.01 $0.01 $0.01 $0.01


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Cconcepto/aos 0 1 2 3 4 5

ACTIVO

Depreciaciones $16,108.50 $16,108.50 $16,108.50 $16,108.50 $16,108.50

Activo Fijo $161,085.00 $144,976.50 $128,868.00 $112,759.50 $96,651.00 $80,542.50

Caja y bancos $604.50 $7,182.00 $7,469.28 $7,768.05 $8,078.77 $8,401.92

Inventarios $6,045.00 $71,820.00 $74,692.80 $77,680.51 $80,787.73 $84,019.24Activo Circulante $6,649.50 $79,002.00 $82,162.08 $85,448.56 $88,866.51 $92,421.17Amortizaciones $2,845.00 $2,845.00 $2,845.00 $2,845.00 $2,845.00Activo Diferido $28,450.00 $25,605.00 $22,760.00 $19,915.00 $17,070.00 $14,225.00

TOTAL ACTIVO $196,184.50 $249,583.50 $233,790.08 $218,123.06 $202,587.51 $187,188.67

PASIVO

Proveedores $302.25 $3,591.00 $3,220.54 $1,849.33 $817.88 $303.63Pasivo circulante $302.25 $3,591.00 $3,220.54 $1,849.33 $817.88 $303.63

TOTAL PASIVO $302.25 $3,591.00 $3,220.54 $1,849.33 $817.88 $303.63

CAPITAL CONTABLE

Aportacin de socios $43,555.00 $39,061.66 $22,430.46 $9,920.07 $3,682.75 $2,103.37

Capital Social $190,820.65 $214,631.66 $171,083.20 $122,628.42 $66,708.86 $1,684.04Utilidad del Ejercicio $5,061.60 $31,360.84 $59,486.34 $93,645.31 $135,060.76 $185,200.99TOTAL CAPITAL

CONTABLE $195,882.25 $245,992.50 $230,569.54 $216,273.73 $201,769.62 $186,885.03

TOTAL PASIVO +

CAPITAL $196,184.50 $249,583.50 $233,790.08 $218,123.06 $202,587.51 $187,188.67

$0.00

$0.10 $0.43 $0.56 $0.63 $0.43$0.90 $0.57 $0.44 $0.37 $0.57

INVENTARIOSnegros multifuncion 600.0 7,200.0 7,488.0 7,787.5 8,099.0 8,423.0

cartucho color multi 650.0 7,800.0 8,112.0 8,436.5 8,773.9 9,124.9tonner para impreso 1,800.0 21,600.0 22,464.0 23,362.6 24,297.1 25,268.9toner para copiador 1,800.0 21,600.0 22,464.0 23,362.6 24,297.1 25,268.9hojas blancas 400.0 4,800.0 4,992.0 5,191.7 5,399.3 5,615.3flder 120.0 720.0 748.8 778.8 809.9 842.3disquetes 175.0 2,100.0 2,184.0 2,271.4 2,362.2 2,456.7discos compactos 500.0 6,000.0 6,240.0 6,489.6 6,749.2 7,019.2TOTAL INVENTARI 6,045.0 71,820.0 74,692.8 77,680.5 80,787.7 84,019.2

2.9 Balance General Proyectado (Pesos)


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Conceptos/ao 0 1 2 3 4 5

a) Costos Variables: 8,945$ 106,620$ 110,165$ 113,851$ 117,685$ 121,673$

pago de mano de obra1,500$ 18,000$ 18,000$ 18,000$ 18,000$ 18,000$

pago de electricidad 1,000$ 12,000$ 12,480$ 12,979$ 13,498$ 14,038$negros multifuncionalepson 600$ 7,200$ 7,488$ 7,788$ 8,099$ 8,423$cartucho colormultifuncional epson 650$ 7,800$ 8,112$ 8,436$ 8,774$ 9,125$

tonner para impresoralaser Samsung 1,800$ 21,600$ 22,464$ 23,363$ 24,297$ 25,269$toner para copiadoraKyocera 1,800$ 21,600$ 22,464$ 23,363$ 24,297$ 25,269$

hojas blancas 400$ 4,800$ 4,992$ 5,192$ 5,399$ 5,615$flder 120$ 720$ 749$ 779$ 810$ 842$

disquetes 175$ 2,100$ 2,184$ 2,271$ 2,362$ 2,457$

discos compactos 500$ 6,000$ 6,240$ 6,490$ 6,749$ 7,019$

pago de mantenimiento 400$ 4,800$ 4,992$ 5,192$ 5,399$ 5,615$

a) Costos Fijo 1,575$ 39,354$ 39,354$ 39,354$ 39,354$ 39,354$

pago de renta deInternet 805$ 9,660$ 9,660$ 9,660$ 9,660$ 9,660$

pago de renta de local 600$ 7,200$ 7,200$ 7,200$ 7,200$ 7,200$pago de renta detelefono 170$ 2,040$ 2,040$ 2,040$ 2,040$ 2,040$

depreciaciones yamortizaciones 18,954$ 18,954$ 18,954$ 18,954$ 18,954$Gastos de admon yventas 1,500$ 1,500$ 1,500$ 1,500$ 1,500$Total costos de

produccion10,520$ 145,974$ 149,518$ 153,205$ 157,039$ 161,026$


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PUNTO DE EQUILIBRIOConcepto/aos 0 1 2 3 4 5

Ingresos, porventas, rentas ycursos.

$17,700.00 $213,040.00 $255,648.00 $306,777.60 $368,133.12 $441,759.74

Costos fijostotales

1,575.00 39,353.50 39,353.50 39,353.50 39,353.50 39,353.50

Costo variable 8,945.00 106,620.00 110,164.80 113,851.39 117,685.45 121,672.87

P.E.EQUILIBRIOGENERAL(Ventas)

$3,184.18 $78,780.96 $69,153.30 $62,577.15 $57,845.72 $54,312.73

a) Rentas deequipos decomputo

$2,331.64 $57,687.90 $50,637.98 $45,822.55 $42,357.92 $39,770.87

b) Impresiones yelab. dedocumentos

$344.36 $8,520.06 $7,478.84 $6,767.64 $6,255.94 $5,873.85

c) Copiasy

ventas de CDS.

$118.38 $2,928.77 $2,570.85 $2,326.38 $2,150.48 $2,019.14

d) Ventas dedisquetes

$53.81 $1,331.26 $1,168.57 $1,057.44 $977.49 $917.79

e) Fotocopias $269.04 $6,656.30 $5,842.84 $5,287.22 $4,887.45 $4,588.95

f) Ventas defolders

$43.05 $1,065.01 $934.85 $845.95 $781.99 $734.23

g) Cursos ocapacitaciones

$23.91 $591.67 $519.36 $469.97 $434.44 $407.91

P.E. GENERAL(hrs rentadas,vendidas ycursos.

a) Rentas de

equipos decomputo 233 5,769 5,064 4,582 4,236 3,977

b) Impresiones yelab. dedocumentos

51 1,262 1,108 1,003 927 870

c) Copiasyventas de CDS.

9 234 206 186 172 162

d) Ventas dedisquetes

11 266 234 211 195 184

e) Fotocopias 538 13,313 11,686 10,574 9,775 9,178

f) Ventas defolders

17 426 374 338 313 294

g) Cursos ocapacitaciones

1 30 26 23 22 20

Frmula utilizada paral calcular el punto de equilibrio.

Punto deequilibrio =1 - (Costos variables/ventas, ventas, cursos)

Costos fijos totales

$80,000.00

$90,000.00

$100,000.00ingresos=costos

PUNTO DE EQUILIBRIO EN EL AO 1(rentas de eq. de computo)

costos variables


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ventas5549 ########

$0.00$10,000.00

$20,000.00

$30,000.00

$40,000.00

$50,000.00

$60,000.00

, .

0 10000 rentas5769

$57,687.9

costos fijos

ingresosP.E


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20/25


21/25

Calculo del Periodo de Recuperacin: PRPara una vida del proyecto de 10 aos

Concepto /aos 0 1 2 3 4 5

Inversin total 201,555

Flujo Neto de Efectivo 50,314 78,440 112,599 154,014 204,154F.C. Actualizado (k=10%) 55,905 96,839 154,457 234,742 345,737

FC Actalizado acumulado 82,459 179,298 333,755 568,497 914,234

Recupercin de la inversin al tercer ao


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REINVERSIONES

aos 0 1 2 3 4 5

Ingresos totales $17,700.00 $213,040.00 $255,648.00 $306,777.60 $368,133.12 $441,759.74

Egresos totales $10,520.00 $144,473.50 $148,018.30 $151,704.89 $155,538.95 $159,526.37

INVERSION INICIALPARA EL PROYECTO

$201,555.00

Fija $161,085.00

Diferida $28,450.00

Capital de Trabajo $12,020.00

Patrimonio $196,486.75 $253,174.50 $237,010.62 $219,972.40 $203,405.39 $187,492.30

Pasivo a corto plazo $302.25 $3,591.00 $3,220.54 $1,849.33 $817.88 $303.63

Utilidad del ejercicio $5,061.60 $31,360.84 $59,486.34 $93,645.31 $135,060.76 $185,200.99

INVERSIONPERMANENTE

$249,583.50 $233,790.08 $218,123.06 $202,587.51 $187,188.67

Indice de inversin por

unidad producida yvendida

1.17 0.91 0.71 0.55 0.42

Tasa de expansion delos beneficios

0.13 0.25 0.43 0.67 0.99


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Calculo del PTU para el primer ao

salario PTU para

anual

dias

trabajados salarios dias trabajados salarios

dias

trabajados

cada

trabajadorTrabajador 1 18000.00 360.00 0.09 42.43 1652.64 15274.40 16927.04

18000.00 360.00 16927.04

Aos 0 1 2 3 4 5

Renta gravable

para PTU 1,945$ 41,263$ 80,297$ 127,710$ 185,201$ 254,808$PTU $16,927 $16,927 $16,927 $16,927 $16,927

factor poR PTU por

Empleado


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CETES 7.3 %INFLACION 4.6%

CALCULO DE LA TREMATREMA

TREMA= INFLACION +CETES +INFLACION(CETES) 0.12CALCULO DEL VANInversin inical= $201,555VS= $94,768VAN= -INVERSION INICIAL+FNE1/(1+TREMA)

1+FNE2/(1+TREMA)2++FNEn/(1+TREMA)

n +VS/(1+TR

VAN= -201555+(50314.34/(1+.12)^1)+(78439.84/(1+.12)^2)+(112598.81/(1+.12)^3)+(154014.26/(1+.12)^VAN = 253541.3821

Ingresos $213,040CALCULO DE LA TIR EGRESOS $145,974

TIR VALOR0.25 107583.7 0.25 107583.723

0.3 69246.8 0.3 69246.80120.35 37552.0 0.35 37552.02350.38 21130.3 0.38 21130.33170.4 11109.9 0.4 11109.8515

0.42 1758.0 0.42 1757.972810.423 409.3 0.423 409.3358250.424 -37.2 0.425 -482.1881840.425 -482.2 0.43 -2684.889340.43 -2684.9 0.44 -6981.072060.44 -6981.1 0.5 -30000.49680.5 -30000.5

TREMA 12%VAN $253,541.38TIR 0.423

ASUMIENDO k=0.1BENEFICIO = $1,161,176.91 1161176.91COSTO = $578,621.64 578621.642RELACION B/C 2.0


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MA)n

) +(204154.49/(1+.12)^5)+ (94768/(1+.12) 5)

$255,648 $306,778 $368,133 $441,760$149,518 $153,205 $157,039 $161,026

Corrida Financiera Proyecto Computo 2011

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