A) PRESUPUESTO DE INVERSIONCARPINTERIA EL ROBLENombreISIDRO CORTES RESENDIZa. Presupuesto de inversinNOCONCEPTOSUNIDADCANTIDADPRECIOTOTALPRODUCTORESFAPPAUNITARIOAACTIVOS FIJOS$173,200.00$106,000.001Cepillo para madera 5HPEQUIPO1$16,000.00$16,000.00$16,000.002Equipo de pintura de pistnEQUIPO1$25,000.00$25,000.00$25,000.003Sierra radial de 3 HPPIEZA1$18,000.00$18,000.00$18,000.004Canteador para madera 5 HPEQUIPO1$15,000.00$15,000.00$15,000.005Pulidora de banda 5 HPEQUIPO1$10,000.00$10,000.00$10,000.006Taladro de banco 3 HPEQUIPO1$6,000.00$6,000.00$6,000.007Juegos de frisosEQUIPO2$8,000.00$16,000.00$16,000.008LOCAL PARA EL TALLERM^284$800.00$67,200.00$67,200.000.0BACTIVOS DIFERIDOS$53,000.00$53,000.001ASISTENCIA TENCIASERVICIO1$18,000.00$18,000.00$18,000.002Seguro contra accidentesSERVICIO1$35,000.00$35,000.00CCAPITAL DE TRABAJO$85,106.00$46,106.00$39,000.001Insumos para carpinterialote1.00$85,106.00$28,106.00$39,000.00DTOTAL$311,306.00$113,306.00$198,000.00311,3063821

MEMORIA DE CLCULOFORMULACION Y COSTOS DE MATERIAS PRIMAS E INSUMOS DIRECTOS PARA ELABORACIN DE SILLAMateria primaUnidadPrecio por unidadCantidad por sillaCosto unitarioVentas al mesTotal% DE GANANCIAVENTA AL PBLICOTOTALTablones de 1 1/2 " milrunPZA$140.000.7500$105.00PegamentoLITROS$45.000.2500$11.25ClavosPZA$0.2050.0000$10.00PinturaLITROS$4.700.0500$0.24Lijas de papelPZA$6.000.0048$0.03BarnizLITROS$17.500.0400$0.70TinnerLITROS$40.000.0250$1.00SelladorLITROS$110.000.0250$2.75CatalizadorLITROS$350.000.0250$8.75Total$131.00200.00$26,200.000.25$163.75$32,750.00FORMULACION Y COSTOS DE MATERIAS PRIMAS E INSUMOS DIRECTOS PARA ELABORACIN DE MESAMateria primaUnidadPrecio por unidadCantidad por mesaCosto unitarioVentas al mesTotal% DE GANANCIAVENTA AL PBLICOTOTALTabln de 1 1/2 trabajadaPZA$135.000.15$145.00PegamentoLITROS$45.000.25$11.25ClavosPZA$0.2050.00$10.00PinturaLITROS$4.700.05$0.24Lijas de papelPZA$6.000.00$0.03BarnizLITROS$17.500.04$0.70TinnerLITROS$40.000.03$1.00CatalizadorLITROS$350.000.03$8.75SelladorLITROS$110.000.03$2.75Total$179.7080.00$14,376.000.25$224.63$17,970.00FORMULACION Y COSTOS DE MATERIAS PRIMAS E INSUMOS DIRECTOS PARA ELABORACIN DE VENTANAMateria primaUnidadPrecio por unidadCantidad por ventanaCosto unitarioVentas al mesTotal% DE GANANCIAVENTA AL PBLICOTOTALTabln de 1 1/2 trabajadaPZA$135.000.25$145.00Tiplay de pino 12 mmPZA$325.001.00$325.00PegamentoLITROS$45.000.35$15.75ClavosPZA$0.2085.00$17.00PinturaLITROS$4.700.05$0.24Lijas de papelPZA$6.000.00$0.03BarnizLITROS$17.500.04$0.70TinnerLITROS$40.000.03$1.00HerrajesPZA$20.002.00$40.00VisagraPZA$7.502.00$15.00SelladorLITROS$110.000.03$2.75Total$562.5025.00$14,062.500.25$703.13$17,578.13FORMULACION Y COSTOS DE MATERIAS PRIMAS E INSUMOS DIRECTOS PARA ELABORACIN DE PUERTASMateria primaUnidadPrecio por unidadCantidad por puertasCosto unitarioVentas al mesTotal% DE GANANCIAVENTA AL PBLICOTOTALTabln de 1 1/2 trabajadaPZA$135.000.20$145.00Hojas de triplay pino 16 mmPZA$345.002.00$690.00PegamentoLITROS$45.000.25$11.25ClavosPZA$0.2050.00$10.00PinturaLITROS$4.700.05$0.24Lijas de papelPZA$6.000.00$0.03BarnizLITROS$17.500.04$0.70TinnerLITROS$40.000.03$1.00VisagrasPZA$7.503.00$22.50HerrajesPZA$20.001.00$20.00Chapas de interiorPZA$85.001.00$85.00Chapas de exteriorPZA$100.001.00$100.00SelladorLITROS$110.000.03$2.75Total$1,088.5015.00$16,327.500.25$1,360.63$20,409.38FORMULACION Y COSTOS DE MATERIAS PRIMAS E INSUMOS DIRECTOS PARA ELABORACIN DE ROPEROSMateria primaUnidadPrecio por unidadCantidad por RoperoCosto unitarioVentas al mesTotal% DE GANANCIAVENTA AL PBLICOTOTALTabln de 1 1/2 trabajadaPZA$135.000.20$145.00Hojas de triplay pino 16 mmPZA$345.002.00$690.00PegamentoLITROS$45.000.25$11.25ClavosPZA$0.20150.00$30.00PinturaLITROS$4.700.80$3.76Lijas de papelPZA$6.006.00$36.00BarnizLITROS$17.500.50$8.75TinnerLITROS$40.000.35$14.00VisagrasPZA$7.503.00$22.50HerrajesPZA$20.001.00$20.00Chapas de interiorPZA$85.001.00$85.00Chapas de exteriorPZA$100.001.00$100.00Melanina 16 mmPZA$245.001.00$245.00SelladorLITROS$110.000.03$2.75Total$1,414.0010.00$14,140.000.25$1,767.50$17,675.00330.00$85,106.000.25$106,382.5011MANO DE OBRAACTIVUIDADENCARGADOJORNALESSALARIOSALARIO/SEMANALANUALENSAMBLADOR1$90.00$90.00$4,680.00CORTADOR1$90.00$90.00$4,680.00ACABADO (LIJADO, BARNIZADO, ETC)1$90.00$45.00$2,340.00ADMINISTRADOR0.5$90.00$45.00$2,340.00VENTAS0.5$90.00$45.00$2,340.00LIMPIEZA0.5$90.00$45.00$2,340.00$360.00$18,720.00CONCEPTOPERIODOANUALCOSTOTOTALENERGIABIMESTRAL6$1,100.00$6,600.00AGUAMENSUAL12$150.00$1,800.00SEGURO CONTRA ACCIDENTESBIMESTRAL6$1,500.00$9,000.00FLETESEMANAL52$400.00$20,800.00PROMOCIONMENSUAL12$200.00$2,400.00CONTADORMENSUAL12$180.00$2,160.00$3,530.00$42,760.00

COSTOSPROYECCION FINANCIERA MINIMA A 5 AOS.COSTOS DEL PROYECTOCOSTOSAOAOAOAOAOCONCEPTOSEMANA/MES/CICLO12345INSUMOS PARA CARPINTERIA$85,106.00$1,021,272.00$1,072,335.60$1,125,952.38$1,182,250.00$1,241,362.50MANO DE OBRA$18,720.00$19,656.00$20,638.80$21,670.74$22,754.28$23,891.99ENERGIA ELCTRICA$1,100.00$6,600.00$6,930.00$7,276.50$7,640.33$8,022.34AGUA$150.00$1,800.00$1,890.00$1,984.50$2,083.73$2,187.91SEGURO C/ACCIDENTES$1,500.00$9,000.00$9,450.00$9,922.50$10,418.63$10,939.56FLETE$400.00$20,800.00$21,840.00$22,932.00$24,078.60$25,282.53PROMOCION$200.00$2,400.00$2,520.00$2,646.00$2,778.30$2,917.22CONTADOR$180.00$2,160.00$2,268.00$2,381.40$2,500.47$2,625.49TOTAL$1,083,688.00$1,137,872.40$1,194,766.02$1,254,504.32$1,317,229.54

C TOTALES________________________________________________COSTOS TOTALESCOSTOS FIJOSAO 1AO 2AO 3AO 4AO 5MANO DE OBRA$19,656.00$20,638.80$21,670.74$22,754.28$23,891.99ENERGIA$6,600.00$6,930.00$7,276.50$7,640.33$8,022.34AGUA$1,800.00$1,890.00$1,984.50$2,083.73$2,187.91FLETE$20,800.00$21,840.00$22,932.00$24,078.60$25,282.53PROMOCION$2,400.00$2,520.00$2,646.00$2,778.30$2,917.22CONTADOR$2,160.00$2,268.00$2,381.40$2,500.47$2,625.49SEGURO C/ACCIDENTES$9,000.00$9,450.00$9,922.50$10,418.63$10,939.56TOTAL$62,416.00$65,536.80$68,813.64$72,254.32$75,867.04COSTOS VARIABLESAO 1AO 2AO 3AO 4AO 5INSUMOS PARA CARPINTERIA$1,021,272.00$1,072,335.60$1,125,952.38$1,182,250.00$1,241,362.50TOTAL$1,021,272.00$1,072,335.60$1,125,952.38$1,182,250.00$1,241,362.50AO 1AO 2AO 3AO 4AO 5COSTOS FIJOS$62,416.00$65,536.80$68,813.64$72,254.32$75,867.04COSTOS VARIABLES$1,021,272.00$1,072,335.60$1,125,952.38$1,182,250.00$1,241,362.50COSTOS TOTALES$1,083,688.00$1,137,872.40$1,194,766.02$1,254,504.32$1,317,229.54

INGRESOS__________________________________________________PROYECCION DE INGRESOSVOLUMENPRECIOVENTASqAOAOAOAOCONCEPTOUNITARIOSEM/MES/CICLO12345SILLAS200.00$163.75$32,750.00$393,000.00$412,650.00$433,282.50$454,946.63$477,693.96MESAS80.00$224.63$17,970.00$215,640.00$226,422.00$237,743.10$249,630.26$262,111.77VENTANAS25.00$703.13$17,578.13$210,937.50$221,484.38$232,558.59$244,186.52$256,395.85PUERTAS15.00$1,360.63$20,409.38$244,912.50$257,158.13$270,016.03$283,516.83$297,692.67ROPEROS10.00$1,767.50$17,675.00$212,100.00$222,705.00$233,840.25$245,532.26$257,808.88TOTAL$1,276,590.00$1,340,419.50$1,407,440.48$1,477,812.50$1,551,703.12

EDO DE RESULTADO______________________________________________________ESTADOS DE RESULTADOSCONCEPTOSAO 1AO 2AO 3AO 4AO 5( + ) VENTAS$1,276,590.00$1,340,419.50$1,407,440.48$1,477,812.50$1,551,703.12COSTOS FIJOS$62,416.00$65,536.80$68,813.64$72,254.32$75,867.04COSTOS VARIABLES$1,021,272.00$1,072,335.60$1,125,952.38$1,182,250.00$1,241,362.50( - ) COSTOS TOTALES$1,083,688.00$1,137,872.40$1,194,766.02$1,254,504.32$1,317,229.54( = ) UTILIDAD BRUTA$192,902.00$202,547.10$212,674.46$223,308.18$234,473.59( - ) DEPRECIACION$10,600.00$10,600.00$10,600.00$10,600.00$10,600.00( = ) UTILIDAD ANTES DE IMPUESTOS$182,302.00$191,947.10$202,074.46$212,708.18$223,873.59( - ) IMPUESTOS$2,000.00$2,000.00$2,000.00$2,000.00$2,000.00( = ) UTILIDAD DEL EJERCICIO$180,302.00$189,947.10$200,074.46$210,708.18$221,873.59COSTOS DE DEPRECIACIONESACTIVO FIJOVALOR ORIGINALTASAAOSDEP ANUALVALOR RESCATECepillo para madera 5HP$16,000.0010%5$1,600.00$8,000.00Equipo de pintura de pistn$25,000.0010%5$2,500.00$12,500.00Sierra radial de 3 HP$18,000.0010%5$1,800.00$9,000.00Canteador para madera 5 HP$15,000.0010%5$1,500.00$7,500.00Pulidora de banda 5 HP$10,000.0010%5$1,000.00$5,000.00Taladro de banco 3 HP$6,000.0010%5$600.00$3,000.00Juegos de frisos$16,000.0010%5$1,600.00$8,000.00LOCAL PARA EL TALLER$67,200.0010%50.0$67,200.0000.0TOTAL$10,600.00$120,200.00

BIENES DURADEROS PARA EL FUNCIONAMIENTO DEL PROYECTO

CASH___________________________________________FLUJO DE EFECTIVOCONCEPTOS / AOAO 0AO 1AO 2AO 3AO 4AO 5( + ) VENTAS0.0$1,276,590.00$1,340,419.50$1,407,440.48$1,477,812.50$1,551,703.12( + ) VALOR DE RESCATE0.00.00.00.00.0$120,200.00( = ) INGRESOS TOTALES$1,276,590.00$1,340,419.50$1,407,440.48$1,477,812.50$1,671,903.12COSTOS FIJOS$62,416.00$65,536.80$68,813.64$72,254.32$75,867.04COSTOS VARIABLES$1,021,272.00$1,072,335.60$1,125,952.38$1,182,250.00$1,241,362.50( = ) COSTOS TOTALES$1,083,688.00$1,137,872.40$1,194,766.02$1,254,504.32$1,317,229.54COMPRA ACTIVO FIJO$173,200.00COMPRA ACTIVO DIFERIDO$53,000.00COMPRA CAPITAL DE TRABAJO$85,106.00( = ) SALDO FINAL$(311,306.00)$192,902.00$202,547.10$212,674.46$223,308.18$234,473.59

Peq______________________________________________________________PUNTO DE EQUILIBRIOCONCEPTOS / AOAO 1AO 2AO 3AO 4AO 5VENTAS 0$1,276,590.00$1,340,419.50$1,407,440.48$1,477,812.50$1,551,703.12COSTOS FIJOS 0$62,416.00$65,536.80$68,813.64$72,254.32$75,867.04COSTOS VARIABLES 0$1,021,272.00$1,072,335.60$1,125,952.38$1,182,250.00$1,241,362.50COSTOS TOTALES $ 257,497.00$1,083,688.00$1,137,872.40$1,194,766.02$1,254,504.32$1,317,229.54PUNTO DE EQUILIBRIO $$312,080.00$327,684.00$344,068.20$361,271.61$379,335.19PUNTO DE EQUILIBRIO %24.4524.4524.4524.4524.45

INDICADORES__________________________________________________ANALSIS DE RENTABILIDADTASA DE ACTUALIZACION10%AOINGRESOSCOSTOSFLUJO DETASAINGRESOSEGRESOSFLUJOEFECTIVO(1+t)-nACTUALIZADOSACTUALIZADOSACTUALIZADO0AO 00.0$311,306.00$(311,306.00)$1.000.0$311,306.00$(311,306.00)1AO 1$1,276,590.00$1,083,688.00$192,902.00$0.91$1,160,536.36$985,170.91$175,365.452AO 2$1,340,419.50$1,137,872.40$202,547.10$0.83$1,107,784.71$940,390.41$167,394.303AO 3$1,407,440.48$1,194,766.02$212,674.46$0.75$1,057,430.86$897,645.39$159,785.474AO 4$1,477,812.50$1,254,504.32$223,308.18$0.68$1,009,365.82$856,843.33$152,522.495AO 5$1,551,703.12$1,317,229.54$234,473.59$0.62$963,485.56$817,895.91$145,589.65TOTAL$5,298,603.31$4,809,251.95$489,351.36VAN$489,351.36TIR59%B/C$1.10COMPROBACIN TIRTASAINGRESOSEGRESOSFLUJO(1+t)-nACTUALIZADOSACTUALIZADOSACTUALIZADO$1.000.0$311,306.00$(311,306.00)$0.63$801,666.56$680,528.93$121,137.63$0.39$528,597.85$448,722.88$79,874.97$0.25$348,543.53$295,876.07$52,667.45$0.16$229,820.44$195,092.90$34,727.53$0.10$151,537.55$128,639.13$22,898.42$2,060,165.92$2,060,165.92$0.00