NOMBRE DEL PROYECTO:

VI. Anlisis Financiero

A
B
B.I.
B.I.I
B.I.II
B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.

PRESUPUESTO DE INVERSION

CALCULOS TECNICOS
MEMORIAS DE CALCULO
MEMORIA 1
MEMORIA 2
PROYECCION DE COSTOS

PROYECCION FINANCIERA MINIMA A 5 AOS.

COSTOS TOTALES
PROYECCION DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO

ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
VAN, TIR, y B/C

Chocolates La Biche

A MINIMA A 5 AOS.

PRESUPUESTO DE INVERSION
RECURSOS
CONCEPTO DE INVERSION

UNIDAD DE MEDIDA

CANTIDAD

PRECIO UNITARIO ($)

INVERSIN TOTAL ($)

INAES

SOLICITANTE[1]

OTROS
(Indicar nombre)

INVERSION FIJA [2]

Remodelacion de local

Presupuesto

$15,000.00

$15,000.00

Molino de 10 HP para moler granos

Equipo

$10,150.00

$20,300.00

$20,300.00

Tostadora de Cacao

Equipo

$37,120.00

$37,120.00

$37,120.00

Mesa de trabajo superficie de acero inoxidable grande

Equipo

$5,220.00

$10,440.00

$10,440.00

Bascula 5Kg

Equipo

$2,204.00

$2,204.00

$2,204.00

pza

$5,417.20

$27,086.00

$27,086.00

$75,111.20

$112,150.00

$97,150.00

Moldes de Acero Inoxidable para entablillar chocolate

SUBTOTAL

$15,000.00

$15,000.00

$0.00

$0.00

$0.00

INVERSIN DIFERIDA [3]

Asistencia Tcnica

presupuesto

$32,000.00

$32,000.00

$32,000.00

Elaboracin de Estudio de Inversin

Presupuesto

$15,000.00

$15,000.00

$15,000.00

Puesta en Marcha

Presupuesto

$24,500.00

$24,500.00

$24,500.00

Capacitacin

presupuesto

$25,000.00

$25,000.00

$25,000.00

$96,500.00

$96,500.00

$96,500.00

SUBTOTAL

CAPITAL DE TRABAJO ,

[4] [5]

Servicios

presupuesto

$79,600.50

$79,600.50

Mano de Obra

presupuesto

$7,200.00

$7,200.00

$7,200.00

$79,600.50

Insumos

presupuesto

$192,076.43

$192,076.43

$186,014.46

SUBTOTAL

$278,876.93

$278,876.93

$193,214.46

$85,662.47

$0.00

TOTAL $

$450,488.13

$487,526.93

$386,864.46

$100,662.47

$0.00

100%

79%

21%

$6,061.97

Otros

TOTAL %

MEMORIA DE CALCULO DE PRODUCCION

Chocolates La Biche
Equipo principal
Concepto
Inversion Fija

Unidad

Cantidad

P. Unitario

Costo Total

Molino de 10 HP para moler granos

Equipo

2 $

10,150.00 $

20,300.00

Tostadora de Cacao
Mesa de trabajo superficie de acero inoxidable grande

Equipo
Equipo

1 $
2 $

37,120.00 $
5,220.00 $

37,120.00
10,440.00

Bascula 5Kg

Equipo

1 $

2,204.00 $

Total

2,204.00

97,150.00

Insumos necesarios mensuales

CONCEPTO
Cacao
Azucar

UNIDAD

PRECIO UNITARIO

Kg
Kg

Canela

$
$

Kg

Para cada Kg de Cacao se utilizan

Para Producir 200 kg de chocolate a la semana
Produccion mensual
Insumos necesarios al Semestre

CANTIDAD

95.00
12.00

COSTO POR 7 MESES

TOTAL

19,363.06 COSTO POR 7 MESES

7,092.99

203.82 $
591.08 $

193.00

5.10 $

983.44

Cacao
1.00

Azucar
2.90

Canela
0.025

KG
3.93

50.96

147.77

1.27

200.00

203.82
1,222.93

591.08
3,546.50

5.10
30.57

800.00
4,800.00

$
$
$
$
$

19,363.06
7,092.99
983.44 $
329,273.89
27,439.49 Costo de produccion en insumos de 800 kg
192,076.43

Equipo auxiliar
CONCEPTO
Moldes de Acero Inoxidable para entablillar chocolate

UNIDAD

PRECIO UNITARIO

Pieza

CANTIDAD

TOTAL

5 $
$
$

5,417.20

Total

27,086.00
27,086.00

Gastos Operativos
Concepto

Cantidad

Costo Unitario

Frecuencia

Costo Mensual

Agua

1.00 $

150.00 $

1.00 $

150.00

Luz

1.00 $

2,390.30 $

0.50 $

1,195.15

Gas

1.00 $

521.60 $

1.00 $

521.60

Administracion

1.00 $

375.00 $

24.00 $

9,000.00

Mantenimiento local
Mantenimiento de equipo

1.00 $
1.00 $

600.00 $
600.00 $

2.00 $
2.00 $

1,200.00
1,200.00

Gasto de Energia

MANO DE OBRA
CONCEPTOS/M. OBRA

CANTIDAD/DIA

CANT./SEMANA

CANT./MENSUAL

Ayudante
Vendedor

2
1

12
6

48
24

TOTAL/POR DIA

18

72

Molino 10 hp
Funcionamiento de 5
horas al dia
Gasto semanal

[*] se trabajara de lunes a sabado, 6 dias ala semana

2.036
2.458
2.707

[*] se considera unicamnete el personal necesario para inicio de operacin del proyecto.

MANO DE OBRA
CONCEPTOS/M. OBRA

Tostadora Consume 2 kg de gas Hora

La capacidad del tostador es de 20 kg
Por lo tanto solo se utilizara 4 veces a la semana 1 hora cada una
8 kg/gas
16.3 Pesos
130.4 Gasto Semanal
521.6 Gasto Mensual

CANTIDAD

U.M.

P. UNITARIO

Ayudante

48

JORNAL

150.00

Vendedor

24

JORNAL

150.00

TOTAL/POR UN MES

72

CTO. MENSUAL
7,200.00
3,600.00
10,800.00

0.75 kw/hp
7.5
37.5
225 Mensual
101.8
122.9
2165.6 $

900

2,390.30 Costo de energia mensual

Chocolates La Biche
Precio de Venta Publico
UNIDAD
1 kg
2 kg

SERVICIO
Chocolate en Bolsa 1 kg
Chocolate en Bolsa 2 kg

PRECIO UNITARIO
$
150.00
$
300.00

$
$

Memoria de Calculo para determinacin de precio

622,874.89 Costos totales
9,600.00
Kg de chocolate a producir
Inversion Fija
64.88 Costo de produccin por Kg
57%
150.00 Precio de Venta

3600
12

43200

Utilidad

El precio de venta promedio en los valles centrales por kg oscila em 150 kg.
Chocolate artesanal, con caracteristicas similares al nuestro

TOTAL

No de ventas
Concepto

Ventas/ Semana

Ventas/mes

Meta / ao

Chocolate en Bolsa 1 kg

100

400

Chocolate en Bolsa 2 kg

50

200

Volumen de produccin
(ton)

2
9.6

Monto de las ventas ($)

1,440,000.00 $

Total de ocupaciones

3
9.6

1,497,600.00 $

4
9.6

9.6

1,557,504.00 $
5

9.6

1,619,804.16 $

1,684,596.33 $

7
9.6

8
9.6

1,751,980.18 $
5

9
9.6

1,822,059.39 $
5

10
9.6

1,894,941.76 $
5

1,970,739.43 $
5

Otros:

Nota: Las bolsas de 2 Kg so en piezas lo que se expone en el cuadro por lo tanto son 50 pzas de 2 Kg = 100 kg

CALCULO DE CAPITAL DE TRABAJO POR FLUJO MENSUAL

Concepto
Agua
Luz
Gas
Administracion
Mantenimiento local
Mantenimiento de equipo

Ene

Cacao
Azucar
Canela
Ayudante
Vendedor
Costo Acumulado
Para efecto de esta corrida se tomaran los basicos (Cacao,
Canela y Azucar)
Insumo acumulado mensual
Mano de Obra Ayudante
Mano de obra acumulada

Feb

Mar

Abr

May

Jun

Jul

Ago

Sep

Oct

Nov

Dic

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
51,506

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
103,012.48

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
154,518.72

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
206,024.96

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
257,531.20

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
309,037.44

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
360,543.68

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
412,049.92

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
463,556.16

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
515,062.40

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
566,568.64

150.00
1,195.15
521.60
9,000.00
1,200.00
1,200.00
19,363.06
7,092.99
983.44
7,200.00
3,600.00
51,506.24
618,074.89

27,439
27,439
7,200
7,200

27,439
54,879
7,200
14,400

27,439
82,318
7,200
21,600

27,439
109,758
7,200
28,800

27,439
137,197
7,200
36,000

27,439
164,637
7,200
43,200

27,439
192,076
7,200
50,400

27,439
219,516
7,200
57,600

27,439
246,955
7,200
64,800

27,439
274,395
7,200
72,000

27,439
301,834
7,200
79,200

27,439
329,274
7,200
86,400

NOTA: Se considera un recurso para mano de obra para el primer mes de operacin por que se requiere comprar de maera consolidada los dems insumos para abaratar costo es por ello que se considera 7 meses del calculo de cosumo
mensual de insumos
27,439
34,639

Proyeccion de ventas por mes

Concepto

Ene

Feb
100%
400
200
600

Chocolate en Bolsa 1 kg
Chocolate en Bolsa 2 kg
0
0
0
0
0
0
ventas TOTALES POR MES

Mar
100%
400
200
600

Abr
100%
400
200
600

May
100%
400
200
600

Jun
100%
400
200
600

Jul
100%
400
200
600

Ago
100%
400
200
600

Sep
100%
400
200
600

Oct
100%
400
200
600

Nov
100%
400
200
600

Dic
100%
400
200
600

100%
400
200
600

Ingresos por ventas al mes

Concepto
Servicios
Chocolate en Bolsa 1 kg
Chocolate en Bolsa 2 kg

Ene

0
0
0
0
0
0
INGRESOS TOTALES POR MES

$
$
$
$
$
$
$
$
$

Feb
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Mar
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Abr
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

May
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Jun
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Jul
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Ago
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Sep
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Oct
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Nov
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Dic
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

Total
60,000.00
60,000.00
120,000.00

$
$
$
$
$
$
$
$
$

720,000.00
720,000.00
1,440,000.00

9.6
2,049,569.01
5

Chocolates La B

FLUJO DE EFE
CONCEPTOS / AO

AO 0

AO 1

AO 2

( + ) VENTAS

( + ) VALOR DE RESCATE

( = ) INGRESOS TOTALES

1,440,000.00 $

1,497,600.00

COSTOS FIJOS

159,201.00 $

160,793.01

COSTOS VARIABLES

458,873.89 $

463,462.62

( = ) COSTOS TOTALES

618,074.89 $

624,255.63

COMPRA ACTIVO FIJO

112,150.00 $

###

COMPRA ACTIVO DIFERIDO

96,500.00 $

###

COMPRA CAPITAL DE TRABAJO

278,876.93 $

( = ) SALDO FINAL

-$

487,526.93 $

1,440,000.00 $

1,497,600.00

###

821,925.11 $

Concepto/Semestre

###
873,344.37

ENTRADAS(+)

Recursos

INAES

386,864.46

Solicitante

100,662.47

Otros (Indicar nombre)

Ventas

Otros Ingresos (Valor de rescate)

TOTAL ENTRADAS

487,526.93

SALIDAS (-)
INVERSIONES

Fija
Diferida
Capital de Trabajo

112,150.00
96,500.00
278,876.93

Costos de produccin administracin

ISR
PTU
TOTAL SALIDAS
Flujo N. E.

487,526.93
-

Chocolates La Biche
FLUJO DE EFECTIVO
AO 3
$

AO 4

1,557,504.00 $

AO 5

1,619,804.16 $

AO 6

1,684,596.33 $

AO 7

1,751,980.18 $

AO 8

1,822,059.39 $

AO 9

1,894,941.76 $

1,970,739.43

1,557,504.00 $

1,619,804.16 $

1,684,596.33 $

1,751,980.18 $

1,822,059.39 $

1,894,941.76 $

1,970,739.43

162,400.94 $

164,024.95 $

165,665.20 $

167,321.85 $

168,995.07 $

170,685.02 $

172,391.87

468,097.25 $

472,778.22 $

477,506.01 $

482,281.07 $

487,103.88 $

491,974.91 $

496,894.66

630,498.19 $

636,803.17 $

643,171.20 $

649,602.92 $

656,098.95 $

662,659.93 $

669,286.53

$
$

927,005.81 $

983,000.99 $

1,041,425.12 $

1,102,377.26 $

1,165,960.44 $

1,232,281.83 $

1,301,452.90

Proyeccin del flujo Neto de Efectivo

1

1,440,000.00
-

1,497,600.00
-

1,557,504.00
-

1,619,804.16
-

1,684,596.33
-

1,751,980.18
-

1,822,059.39
-

1,440,000.00

1,497,600.00

1,557,504.00

1,619,804.16

1,684,596.33

1,751,980.18

1,822,059.39

618,074.89

624,255.63

630,498.19

636,803.17

643,171.20

649,602.92

656,098.95

618,074.89

624,255.63

630,498.19

636,803.17

643,171.20

649,602.92

656,098.95

821,925.11

873,344.37

927,005.81

983,000.99

1,041,425.12

1,102,377.26

1,165,960.44

AO 10
$

2,049,569.01

45,189.25

2,094,758.26

174,115.79

501,863.61

675,979.40

$
$

1,418,778.86

1,894,941.76
-

10

1,970,739.43
-

2,049,569.01
45,189.25

1,894,941.76

1,970,739.43

2,094,758.26

662,659.93

669,286.53

675,979.40

662,659.93

669,286.53

675,979.40

1,232,281.83

1,301,452.90

1,418,778.86

Chocolates La Biche
PROYECCION DE COSTOS
COSTOS DEL PROYECTO
CONCEPTO
Agua
Luz
Gas
Administracion
Mantenimiento local
Mantenimiento de equipo
Ayudante
Vendedor
Cacao
Azucar
Canela
TOTAL
Servicios
Mano de Obra
Insumos

COSTOS
COSTO MENSUAL
$
150.00
$
1,195.15
$
521.60
$
9,000.00
$
1,200.00
$
1,200.00
$
$
7,200.00
$
3,600.00
$
19,363.06
$
7,092.99
$
983.44
$
$
$
-

$
CAPITAL DE TRABAJO
$
$
$

51,506.24
13,266.75
10,800.00
27,439.49

AO
1
1,800.00 $
14,341.80 $
6,259.20 $
108,000.00 $
14,400.00 $
14,400.00 $
$
86,400.00 $
43,200.00 $
232,356.69 $
85,115.92 $
11,801.27 $
$
$
$
$
$
$
618,074.89 $
6 Meses
$
79,600.50
$
64,800.00
$
164,636.94

AO
2
1,818.00
14,485.22
6,321.79
109,080.00
14,544.00
14,544.00
87,264.00
43,632.00
234,680.25
85,967.08
11,919.29
624,255.63
6

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

AO
3
1,836.18
14,630.07
6,385.01
110,170.80
14,689.44
14,689.44
88,136.64
44,068.32
237,027.06
86,826.75
12,038.48
630,498.19

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

AO
4
1,854.54
14,776.37
6,448.86
111,272.51
14,836.33
14,836.33
89,018.01
44,509.00
239,397.33
87,695.02
12,158.86
636,803.17

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

AO
5
1,873.09
14,924.13
6,513.35
112,385.23
14,984.70
14,984.70
89,908.19
44,954.09
241,791.30
88,571.97
12,280.45
643,171.20

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

AO
6
1,891.82 $
15,073.38 $
6,578.48 $
113,509.09 $
15,134.54 $
15,134.54 $
$
90,807.27 $
45,403.63 $
244,209.21 $
89,457.69 $
12,403.26 $
$
$
$
$
649,602.92 $

AO
7
1,910.74
15,224.11
6,644.27
114,644.18
15,285.89
15,285.89
91,715.34
45,857.67
246,651.31
90,352.27
12,527.29
656,098.95

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

AO
8
1,929.84 $
15,376.35 $
6,710.71 $
115,790.62 $
15,438.75 $
15,438.75 $
$
92,632.49 $
46,316.25 $
249,117.82 $
91,255.79 $
12,652.56 $
$
$
$
$
662,659.93 $

AO
9
1,949.14
15,530.11
6,777.82
116,948.52
15,593.14
15,593.14
93,558.82
46,779.41
251,609.00
92,168.35
12,779.09
669,286.53

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

AO
10
1,968.63
15,685.42
6,845.59
118,118.01
15,749.07
15,749.07
94,494.41
47,247.20
254,125.09
93,090.03
12,906.88
675,979.40

Memoria de costos de de produccion adminsitracion y ventas Fijos y Variables

COSTOS FIJOS

AO 1

Agua
Luz
Gas
Administracion
Mantenimiento local
Mantenimiento de equipo

COSTOS VARIABLES
Ayudante

AO 3

AO 4

AO 5

AO 6

AO 7

AO 8

AO 9

AO 10

$1,818.00

$1,836.18

$1,854.54

$1,873.09

$1,891.82

$1,910.74

$1,929.84

$1,949.14

$1,968.63

$14,341.80

$14,485.22

$14,630.07

$14,776.37

$14,924.13

$15,073.38

$15,224.11

$15,376.35

$15,530.11

$15,685.42

$6,259.20

$6,321.79

$6,385.01

$6,448.86

$6,513.35

$6,578.48

$6,644.27

$6,710.71

$6,777.82

$6,845.59

$108,000.00

$109,080.00

$110,170.80

$111,272.51

$112,385.23

$113,509.09

$114,644.18

$115,790.62

$116,948.52

$118,118.01

$14,400.00

$14,544.00

$14,689.44

$14,836.33

$14,984.70

$15,134.54

$15,285.89

$15,438.75

$15,593.14

$15,749.07

$14,400.00

$14,544.00

$14,689.44

$14,836.33

$14,984.70

$15,134.54

$15,285.89

$15,438.75

$15,593.14

$15,749.07

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

TOTAL

AO 2

$1,800.00

$159,201.00

$160,793.01

$162,400.94

$164,024.95

$165,665.20

$167,321.85

$168,995.07

$170,685.02

$172,391.87

$174,115.79

AO 1

AO 2

AO 3

AO 4

AO 5

AO 6

AO 7

AO 8

AO 9

AO 10

$86,400.00

$87,264.00

$88,136.64

$89,018.01

$89,908.19

$90,807.27

$91,715.34

$92,632.49

$93,558.82

$43,200.00

$43,632.00

$44,068.32

$44,509.00

$44,954.09

$45,403.63

$45,857.67

$46,316.25

$46,779.41

$47,247.20

Cacao

$232,356.69

$234,680.25

$237,027.06

$239,397.33

$241,791.30

$244,209.21

$246,651.31

$249,117.82

$251,609.00

$254,125.09

Azucar

$85,115.92

$85,967.08

$86,826.75

$87,695.02

$88,571.97

$89,457.69

$90,352.27

$91,255.79

$92,168.35

$93,090.03

Canela

$11,801.27

$11,919.29

$12,038.48

$12,158.86

$12,280.45

$12,403.26

$12,527.29

$12,652.56

$12,779.09

Vendedor

TOTAL

$458,873.89

$463,462.62

$468,097.25

$472,778.22

$94,494.41

$12,906.88

$477,506.01

$482,281.07

$487,103.88

$491,974.91

$496,894.66

$501,863.61

AO 6

AO 7

AO 8

AO 9

AO 10

AO 1

AO 2

AO 3

AO 4

AO 5

COSTOS FIJOS

$159,201.00

$160,793.01

$162,400.94

$164,024.95

$165,665.20

$167,321.85

$168,995.07

$170,685.02

$172,391.87

$174,115.79

COSTOS VARIABLES

$458,873.89

$463,462.62

$468,097.25

$472,778.22

$477,506.01

$482,281.07

$487,103.88

$491,974.91

$496,894.66

$501,863.61

COSTOS TOTALES

$618,074.89

$624,255.63

$630,498.19

$636,803.17

$643,171.20

$649,602.92

$656,098.95

$662,659.93

$669,286.53

$675,979.40

Chocolates La Biche
Proyeccion Anual de Ingr
CONCEPTO(servicios)

Ao 1

Chocolate en Bolsa 1 kg
Chocolate en Bolsa 2 kg

$
$

720,000.00 $
720,000.00 $

748,800.00
748,800.00

TOTAL INGRESOS

1,440,000.00 $

1,497,600.00

Meta / ao

Ao 2

Volumen de produccin (indicar unidad de medida)

Monto de las ventas ($)
Total de ocupaciones

Otros:

La Biche

eccion Anual de Ingresos

Ao 3

Ao 4

Ao 5

Ao 6

Ao 7

$
$

778,752.00 $
778,752.00 $

809,902.08 $
809,902.08 $

842,298.16 $
842,298.16 $

875,990.09 $
875,990.09 $

911,029.69
911,029.69

1,557,504.00 $

1,619,804.16 $

1,684,596.33 $

1,751,980.18 $

1,822,059.39

Ao 8

Ao 9

Ao 10

$
$

947,470.88 $
947,470.88 $

985,369.72 $
985,369.72 $

1,024,784.50
1,024,784.50

1,894,941.76 $

1,970,739.43 $

2,049,569.01

10

Chocolates La Biche
ESTADO DE RESULTADOS

( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES

CONCEPTOS
$
$
$

AO 1
1,440,000.00 $
159,201.00 $
458,873.89 $

AO 2
1,497,600.00 $
160,793.01 $
463,462.62 $

AO 3
1,557,504.00
162,400.94
468,097.25

( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA

$
$

618,074.89 $
821,925.11 $

624,255.63 $
873,344.37 $

630,498.19
927,005.81

( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS

$
$

10,392.15 $
811,532.96 $

10,911.76 $
862,432.61 $

11,457.35
915,548.46

( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO

$
$

81,153.30 $
730,379.67 $

86,243.26 $
776,189.35 $

91,554.85
823,993.62

ACTIVO FIJO
Molino de 10 HP para moler granos
Tostadora de Cacao
Mesa de trabajo superficie de acero inoxidable grande
Bascula 5Kg
Moldes de Acero Inoxidable para entablillar chocolate

$
$
$
$
$

COSTOS DE DEPRECIACIONES
VALOR ORIGINAL
TASA
15%
20,300.00
15%
37,120.00
15%
10,440.00
15%
2,204.00
15%
27,086.00

TOTAL

97,150.00

AOS
10.00
10.00
10.00
10.00
8.00

$
$
$

AO 4
1,619,804.16 $
164,024.95 $
472,778.22 $

AO 5
1,684,596.33 $
165,665.20 $
477,506.01 $

AO 6
1,751,980.18 $
167,321.85 $
482,281.07 $

AO 7
1,822,059.39 $
168,995.07 $
487,103.88 $

AO 8
1,894,941.76 $
170,685.02 $
491,974.91 $

AO 9
1,970,739.43
172,391.87
496,894.66

$
$

636,803.17 $
983,000.99 $

643,171.20 $
1,041,425.12 $

649,602.92 $
1,102,377.26 $

656,098.95 $
1,165,960.44 $

662,659.93 $
1,232,281.83 $

669,286.53
1,301,452.90

$
$

12,030.21 $
970,970.77 $

12,631.72 $
1,028,793.40 $

13,263.31 $
1,089,113.95 $

13,926.47 $
1,152,033.97 $

14,622.80 $
1,217,659.03 $

15,353.94
1,286,098.96

$
$

97,097.08 $
873,873.70 $

102,879.34 $
925,914.06 $

108,911.40 $
980,202.56 $

115,203.40 $
1,036,830.57 $

121,765.90 $
1,095,893.13 $

128,609.90
1,157,489.06

$
$
$
$
$

DEP ANUAL
2,030.00
3,712.00
1,044.00
220.40
3,385.75

$
$
$
$
$

VALOR RESCATE
10,150.00
18,560.00
5,220.00
1,102.00
10,157.25

10,392.15 $

45,189.25

$
$
$

AO 10
2,049,569.01
174,115.79
501,863.61

$
$

675,979.40
1,373,589.61

$
$

16,121.64
1,357,467.97

$
$

135,746.80
1,221,721.18

CONCEPTOS / AO
COSTOS FIJOS
COSTOS VARIABLES
VENTAS
PUNTO DE EQUILIBRIO $

AO 1

($)
(%)

AO 2

AO 3

MEMORIA DE CALCULO
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
$164,024.95
$165,665.20
$167,321.85
$168,995.07
$170,685.02
$172,391.87
$174,115.79
$472,778.22
$477,506.01
$482,281.07
$487,103.88
$491,974.91
$496,894.66
$501,863.61
$1,619,804.16
$1,684,596.33
$1,751,980.18
$1,822,059.39
$1,894,941.76
$1,970,739.43
$2,049,569.01

AO 4

$159,201.00
$458,873.89
$1,440,000.00

$160,793.01
$463,462.62
$1,497,600.00

$162,400.94
$468,097.25
$1,557,504.00

$233,659.50
16%

$232,854.57
16%

$232,181.52
15%

$231,632.33
14%

$231,199.75
14%

$230,877.19
13%

$230,658.66
13%

$230,538.71
12%

$230,512.37
12%

$230,575.10
11%

ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)

TASA DE ACTUALIZACION

AO
0
1
2
3
4
5
6
7
8
9
10
TOTAL

6%

INGRESOS
$
$
$
$
$
$
$
$
$
$
$

1,440,000.00
1,497,600.00
1,557,504.00
1,619,804.16
1,684,596.33
1,751,980.18
1,822,059.39
1,894,941.76
1,970,739.43
2,094,758.26

FLUJO DE
EFECTIVO

COSTOS
$
$
$
$
$
$
$
$
$
$
$

7,799,504.49 $

487,526.93
618,074.89
624,255.63
630,498.19
636,803.17
643,171.20
649,602.92
656,098.95
662,659.93
669,286.53
675,979.40

-$
$
$
$
$
$
$
$
$
$
$

487,526.93
821,925.11
873,344.37
927,005.81
983,000.99
1,041,425.12
1,102,377.26
1,165,960.44
1,232,281.83
1,301,452.90
1,418,778.86

3,640,330.02 $

4,159,174.47

VAN

TASA
(1+t)-n
1.000
0.943
0.890
0.840
0.792
0.747
0.705
0.665
0.627
0.592
0.558

TIR
B/C

INGRESOS
ACTUALIZADOS

3,400,321.74
174.77%

2.08

$
$
$
$
$
$
$
$
$
$
$

1,358,490.57
1,332,858.67
1,307,710.39
1,283,036.61
1,258,828.37
1,235,076.89
1,211,773.56
1,188,909.90
1,166,477.64
1,169,702.07

6,540,924.61

EGRESOS
ACTUALIZADOS
$
487,526.933
$
583,089.514
$
555,585.292
$
529,378.439
$
504,407.758
$
480,614.939
$
457,944.423
$
436,343.271
$
415,761.041
$
396,149.671
$
377,463.366
$
3,140,602.87

Chocolates La Biche
ESQUEMA DE CAPITALIZACION Y AHORRO
De acuerdo a reglas de Operacin 10% como minimo
MESES
PORCENTAJE
10%
Solicitado
$

386,864.46

Monto a ahorrar
$
38,686.45

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

PAGOS
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
2,149.25
-

MONTO DE AHORRO
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,149.25
4,298.49
6,447.74
8,596.99
10,746.24
12,895.48
15,044.73
17,193.98
19,343.22
21,492.47
23,641.72
25,790.96
27,940.21
30,089.46
32,238.71
34,387.95
36,537.20
38,686.45
-

MESES
18

RRO