Jornales mano de obraNecesidades de mano de obra en jornalesao 1ao 2ao 3ao 4ao 5ActividadN de Jornalesmano de obraN de Jornalesmano de obraN de Jornalesmano de obraN de Jornalesmano de obraN de Jornalesmano de obraLimpieza de equipo e instalaciones180180180198180218180240180264Trabajo de transformacion de carnes180180180198180218180240180264Comercializacion365365365402365442365486365534Instalacion de componentes auxiliares3333343434Acondicionamiento del local20202022202420272029Clasificacion24242426242924322435Transporte de insumos24242426242924322435Empaque20202022202420272029Total81681681685781698781610868161195

INVERSIONCUADRO N 1 PRESUPUESTO DE INVERSIONCONCEPTOU.MCANTP.UAO 1AO 2AO 3AO 4AO 5INVERSION FIJA$151,975.00$0.00$0.00$0.00$0.00LocalLocal1$70,000.00$70,000.00$0.00$0.00$0.00$0.00Vitrina mostrador para carnesPieza1$15,690.00$15,690.00$0.00$0.00$0.00$0.00Molino para carnePieza1$9,582.00$9,582.00$0.00$0.00$0.00$0.00Congelador horizontalPieza1$7,829.00$7,829.00$0.00$0.00$0.00$0.00Sierra para carne y huesoPieza1$24,056.00$24,056.00$0.00$0.00$0.00$0.00Rebanadora de carnesPieza1$9,603.00$9,603.00$0.00$0.00$0.00$0.00Bscula electrnicaPieza1$4,850.00$4,850.00$0.00$0.00$0.00$0.00Mesa de acero inoxidablePieza1$5,600.00$5,600.00$0.00$0.00$0.00$0.00Placa para cortar alimentosPieza2$540.00$1,080.00$0.00$0.00$0.00$0.00Ganchos para canalPieza8$145.00$1,160.00$0.00$0.00$0.00$0.00Kit de cuchillos para carniceroLote1$1,325.00$1,325.00$0.00$0.00$0.00$0.00Charolas de aluminioPieza10$120.00$1,200.00$0.00$0.00$0.00$0.00Mano de obraJornal816$60.00$48,960.00$51,408.00$53,978.40$56,677.32$59,511.19INVERSION DIFERIDA$18,000.00$0.00$0.00$0.00$0.00Elaboracion de proyectoServico1$5,400.00$5,400.00$0.00$0.00$0.00$0.00Asistencia TecnicaServicio1$12,600.00$12,600.00$0.00$0.00$0.00$0.00CAPITAL DE TRABAJO$160,000.00$162,444.00$166,375.80$171,530.73$177,715.42Canales carne resPieza8$10,000.00$80,000.00$84,000.00$88,200.00$92,610.00$97,240.50canales carnes de cerdoPieza6$3,000.00$18,000.00$13,500.00$10,125.00$7,593.75$5,695.31Bolsa de naylonRollo20.0$52.00$1,040.00$936.00$842.40$758.16$682.34Fleteservicio12.0$500.00$6,000.00$6,300.00$6,615.00$6,945.75$7,293.04Mano de obraJornal816$60.00$48,960.00$51,408.00$53,978.40$56,677.32$59,511.19Pago de luzServicio12$500.00$6,000.00$6,300.00$6,615.00$6,945.75$7,293.04Imprevistos%1$480.00$480.00$504.00$529.20$555.66$583.44TOTAL$329,975.00$162,444.00$166,375.80$171,530.73$177,715.42

FUENTES FINANCONCEPTOSINVERSION GRUPOINVERSION PROMUSAGINVERSION TOTALINVERSION FIJA$118,960.00$81,975.00$200,935.00Local$70,000.00$0.00$70,000.00Vitrina mostrador para carnes$0.00$15,690.00$15,690.00Molino para carne$0.00$9,582.00$9,582.00Congelador horizontal$0.00$7,829.00$7,829.00Sierra para carne y hueso$0.00$24,056.00$24,056.00Rebanadora de carnes$0.00$9,603.00$9,603.00Bscula electrnica$0.00$4,850.00$4,850.00Mesa de acero inoxidable$0.00$5,600.00$5,600.00Placa para cortar alimentos$0.00$1,080.00$1,080.00Ganchos para canal$0.00$1,160.00$1,160.00Kit de cuchillos para carnicero$0.00$1,325.00$1,325.00Charolas de aluminio$0.00$1,200.00$1,200.00Mano de obra$48,960.00$0.00$48,960.00INVERSION DIFERIDA$0.00$18,000.00$0.00Elaboracion de proyecto$0.00$5,400.00$5,400.00Asistencia Tecnica$0.00$12,600.00$12,600.00CAPITAL DE TRABAJO$62,480.00$98,000.00$160,480.00Canales carne res$0.00$80,000.00$80,000.00canales carnes de cerdo$0.00$18,000.00$18,000.00Bolsa de naylon$1,040.00$0.00$1,040.00Flete$6,000.00$0.00$6,000.00Mano de obra$48,960.00$48,960.00Pago de luz$6,000.00$0.00$6,000.00Imprevistos$480.000$480.00TOTALES$181,440.00$197,975.00$361,415.00%50.20%54.78%100.00%

PROG. INVERSCONCEPTOU.M.CANTIDADP.UCOSTO TOTALMES123456789101112INVERSION FIJA$151,975LocalLocal1$70,000$70,000xxxxxxxxxxxxVitrina mostrador para carnesPieza1$15,690$15,690xMolino para carnePieza1$9,582$9,582xCongelador horizontalPieza1$7,829$7,829xSierra para carne y huesoPieza1$24,056$24,056xRebanadora de carnesPieza1$9,603$9,603xBscula electrnicaPieza1$4,850$4,850xMesa de acero inoxidablePieza1$5,600$5,600xPlaca para cortar alimentosPieza2$540$1,080xGanchos para canalPieza8$145$1,160xKit de cuchillos para carniceroLote1$1,325$1,325xCharolas de aluminioPieza10$120$1,200xMano de obraJornal816$60$48,960xxxxxxxxxxxx$0INVERSION DIFERIDA$18,000Elaboracion de proyectoServico1$5,400$5,400xAsistencia TecnicaServicio1$12,600$12,600x$0CAPITAL DE TRABAJO$160,000Canales carne resPieza8$10,000$80,000xxxxxxxxxxxxcanales carnes de cerdoPieza6$3,000$18,000xxxxxxxxxxxxBolsa de naylonRollo20$52$1,040xxxxxxxxxxxxFleteservicio12$500$6,000xxxxxxxxxxxxMano de obraJornal816$60$48,960xxxxxxxxxxxxPago de luzServicio12$500$6,000xxxxxxxxxxxxImprevistos%1$480$480xxxxxxxxxxxx

EGRESOSCUADRO N 4 PROYECCION DE INGRESOS Y EGRESOSCONCEPTOAO 1AO 2AO 3AO 4AO 51. INGRESO POR VENTA$313,000.00$328,650.00$345,082.50$362,336.63$380,453.462.COSTO DE OPERACIN (2a + 2b)$213,415.00$13,104.00$13,759.20$14,447.16$15,169.522a. COSTOS VARIABLE$12,480.00$13,104.00$13,759.20$14,447.16$15,169.52Canales carne res$80,000.00$84,000.00$88,200.00$92,610.00$97,240.50canales carnes de cerdo$18,000.00$13,500.00$10,125.00$7,593.75$5,695.31Bolsa de naylon$1,040.00$936.00$842.40$758.16$682.34Flete$6,000.00$6,300.00$6,615.00$6,945.75$7,293.04Pago de luz$6,000.00$6,300.00$6,615.00$6,945.75$7,293.04Imprevistos$480.00$504.00$529.20$555.66$583.442b. COSTOS FIJOS$200,935.00$0.00$0.00$0.00$0.00Local$70,000.00$0.00$0.00$0.00$0.00Vitrina mostrador para carnes$15,690.00$0.00$0.00$0.00$0.00Molino para carne$9,582.00$0.00$0.00$0.00$0.00Congelador horizontal$7,829.00$0.00$0.00$0.00$0.00Sierra para carne y hueso$24,056.00$0.00$0.00$0.00$0.00Rebanadora de carnes$9,603.00$0.00$0.00$0.00$0.00Bscula electrnica$4,850.00$0.00$0.00$0.00$0.00Mesa de acero inoxidable$5,600.00$0.00$0.00$0.00$0.00Placa para cortar alimentos$1,080.00$0.00$0.00$0.00$0.00Ganchos para canal$1,160.00$0.00$0.00$0.00$0.00Kit de cuchillos para carnicero$1,325.00$0.00$0.00$0.00$0.00Charolas de aluminio$1,200.00$0.00$0.00$0.00$0.00Mano de obra$48,960.00$0.00$0.00$0.00$0.003. UTILIDAD DE OPERACIN ( 1-2)$99,585.00$315,546.00$331,323.30$347,889.47$365,283.944. AMORTIZACION$39,595.00$39,595.00$39,595.00$39,595.00$39,595.00ABONO AL CAPITAL$39,595.00$39,595.00$39,595.00$39,595.00$39,595.00INTERES$0.00$0.00$0.00$0.00$0.005. UTILIDAD DE LA EMPRESA ( 3-4)$59,990.00$275,951.00$291,728.30$308,294.47$325,688.946a. Punto equilibrio (%)67%0%0%0%0%6c. Punto equilibrio ($)$209,279.43$0.00$0.00$0.00$0.00

DEPRECIACIONDEPRECIACIONESDEPRECIACIONESCONCEPTOAO1AO2AO3AO4AO5Local1400014000140001400014000Vitrina mostrador para carnes31383138313831383138Molino para carne1916.41916.41916.41916.41916.4Congelador horizontal1565.81565.81565.81565.81565.8Sierra para carne y hueso4811.24811.24811.24811.24811.2Rebanadora de carnes1920.61920.61920.61920.61920.6Bscula electrnica970970970970970Mesa de acero inoxidable11201120112011201120Placa para cortar alimentos216216216216216Ganchos para canal232232232232232Kit de cuchillos para carnicero265265265265265Charolas de aluminio240240240240240TOTAL3039530395303953039530395

CREDITO REFACCIONARIOCREDITO REFACCIONARIOAOS A PAGAR5Credito197,975.00$39,595.00MONTO ANUALAos a Pagar5Intereses0.00%Aos de gracias0No. De aoSaldo inicialT. I.Valor de los InteresesAbono al CapitallValor del Pago totalSaldo final1197,975.000.00%039,59539,595158,3802158,380.000.00%039,59539,595118,7853118,785.000.00%039,59539,59579,190479,190.000.00%039,59539,59539,595539,595.000.00%039,59539,595060.000.00%039,59539,595-39,5957-39,595.000.00%039,59539,595-79,1908-79,190.000.00%039,59539,595-118,7859-118,785.000.00%039,59539,595-158,38010-158,380.000.00%039,59539,595-197,975TI =Tasa de interesesVI =Valor de los intereses

INGRESOSIngresos por ventaCONCEPTOU. M.CANTIDADPRECIO UNITARIOSITUACION ACTUALAO 1AO 2AO 3AO 4AO 5COSTILLAKg700$40.00$0.0028,00029,40030,87032,41434,034TASAJOKg1,000$55.00$0.0055,00057,75060,63863,66966,853BISTECKKg1,100$55.00$0.0060,50063,52566,70170,03673,538CARNE MOLIDAKg1,500$55.00$0.0082,50086,62590,95695,504100,279RETAZO CON HUESOKg1,100$45.00$0.0049,50051,97554,57457,30260,168VICERASKg500$50.00$0.0025,00026,25027,56328,94130,388PANZA CON PATAKg500$25.00$0.0012,50013,12513,78114,47015,194Ingreso Total$$0.00$313,000.00$328,650.00$345,082.50$362,336.63$380,453.46* Se considera un 5% en el incremento anual en el precio de los productos en el mercado

CAPITAL DE TRABAJOCUADRO N 11 CAPITAL DE TRABAJO (AO 1)CONCEPTOMES 1MES 2MES 3MES 4MES 5MES 6MES 7MES 8MES 9MES 10MES 11MES 12SUBTOTAL1. COSTO DE PRODUCCION$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$13,373.33$160,480.00Canales carne res$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$6,666.67$80,000.00canales carnes de cerdo$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$1,500.00$18,000.00Bolsa de naylon$86.67$86.67$86.67$86.67$86.67$86.67$86.67$86.67$86.67$86.67$86.67$86.67$1,040.00Flete$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$6,000.00Mano de obra$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$4,080.00$48,960.00Pago de luz$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$500.00$6,000.00Imprevistos$40.00$40.00$40.00$40.00$40.00$40.00$40.00$40.00$40.00$40.00$40.00$40.00$480.003.INGRESO POR VENTA$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$26,083.33$12,500.00COSTILLA$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$2,333.33$28,000.00TASAJO$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$4,583.33$55,000.00BISTECK$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$5,041.67$60,500.00CARNE MOLIDA$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$6,875.00$82,500.00RETAZO CON HUESO$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$4,125.00$49,500.00VICERAS$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$2,083.33$25,000.00PANZA CON PATA$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$1,041.67$12,500.004. FLUJO DE EFECTIVO (3-1)$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.005.FLUJO DE EFECTIVO ACUMULADO$12,710.00$25,420.00$38,130.00$50,840.00$63,550.00$76,260.00$88,970.00$101,680.00$114,390.00$127,100.00$139,810.00$152,520.00MAXIMO NEGATIVO$12,710.00$152,520.00B.-FINANCIAMIENTO DEL CAPITAL DE TRABAJOa) saldo inicial$0.00$25,374.58$50,749.17$76,123.75$101,498.33$126,872.92$152,247.50$177,622.08$202,996.67$228,371.25$253,745.83$279,120.42b)flujo de efectivo$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$12,710.00$152,520.00c) Disponibilidad de recursos$12,710.00$38,084.58$63,459.17$88,833.75$114,208.33$139,582.92$164,957.50$190,332.08$215,706.67$241,081.25$266,455.83$291,830.42d)financiamiento$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$12,664.58$151,975.00e)Saldo a fin de mes$25,374.58$50,749.17$76,123.75$101,498.33$126,872.92$152,247.50$177,622.08$202,996.67$228,371.25$253,745.83$279,120.42$304,495.00

BALANCE GENERALBALANCE GENERALNm. Socios12Ao 1Ao 2Ao 3Ao 4Ao 5ACTIVOS$462,340.00$480,625.00$345,082.50$362,336.63$380,453.46Activos Circulante$313,000.00$328,650.00$345,082.50$362,336.63$380,453.46ConceptoCosto UnitarioCant.(kg)COSTILLA$40.00700$28,000.00$29,400.00$30,870.00$32,413.50$34,034.18TASAJO$55.001000$55,000.00$57,750.00$60,637.50$63,669.38$66,852.84BISTECK$55.001100$60,500.00$63,525.00$66,701.25$70,036.31$73,538.13CARNE MOLIDA$55.001500$82,500.00$86,625.00$90,956.25$95,504.06$100,279.27RETAZO CON HUESO$45.001100$49,500.00$51,975.00$54,573.75$57,302.44$60,167.56VICERAS$50.00500$25,000.00$26,250.00$27,562.50$28,940.63$30,387.66PANZA CON PATA$25.00500$12,500.00$13,125.00$13,781.25$14,470.31$15,193.83Activos Fijos$149,340.00$151,975.00$0.00$0.00$0.00$0.00ConceptoU. M.Cant.PRECIO UNITVALOR TOTALLocalLocal1$70,000.00$70,000.00$0.00$0.00$0.00$0.00Vitrina mostrador para carnesPieza1$15,690.00$15,690.00$0.00$0.00$0.00$0.00Molino para carnePieza1$9,582.00$9,582.00$0.00$0.00$0.00$0.00Congelador horizontalPieza1$7,829.00$7,829.00$0.00$0.00$0.00$0.00Sierra para carne y huesoPieza1$24,056.00$24,056.00$0.00$0.00$0.00$0.00Rebanadora de carnesPieza1$9,603.00$9,603.00$0.00$0.00$0.00$0.00Bscula electrnicaPieza1$4,850.00$4,850.00$0.00$0.00$0.00$0.00Mesa de acero inoxidablePieza1$5,600.00$5,600.00$0.00$0.00$0.00$0.00Placa para cortar alimentosPieza2$540.00$1,080.00$0.00$0.00$0.00$0.00Ganchos para canalPieza8$145.00$1,160.00$0.00$0.00$0.00$0.00Kit de cuchillos para carniceroLote1$1,325.00$1,325.00$0.00$0.00$0.00$0.00Charolas de aluminioPieza10$120.00$1,200.00$0.00$0.00$0.00$0.00PASIVOS$0.00$0.00$0.00$0.00$0.00CIRCULANTE$0.00$0.00$0.00$0.00$0.00FIJO$0.00$0.00$0.00$0.00$0.00DIFERIDO$0.00$0.00$0.00$0.00$0.00CAPITAL CONTABLECapital$462,340.00$480,625.00$345,082.50$362,336.63$380,453.46

TIRCUADRO N 7 TASA INTERNA DE RETORNOAOSFNETASA DE DESCUENTO MENORFNEATASA DE DESCUENTO MAYORFNEA0$329,975.001$329,975.001$329,975.001$59,990.000.8771929825$52,622.810.8928571429$53,562.502$275,951.000.7694675285$212,335.330.7971938776$219,986.453$291,728.300.6749715162$196,908.290.7117802478$207,646.444$308,294.470.5920802774$182,535.070.6355180784$195,926.715$4,961,608.610.5193686644$2,576,904.040.5674268557$2,815,349.97VAN 1$2,891,330.54VAN 2$3,162,497.07TIR35.33%* Tasa de Descuento Menor (T1)14.00%** Tasa de Descuento Mayor (T2)12.00%

VANCUADRO N 6 VALOR ACTUAL NETOTOTAL DE INVERSIONEScapital fijo$329,975.00100.00%APORTACION G.T.capital fijo$178,000.0053.94%CREDITO$151,975.0046.06%0.00%I N V E R S I N T O T A LAOSFNEFACTOR DE ACTUALIZACINFNE ACTUALIZADA0329,975.001329,975.00159,990.000.892857142953,562.502275,951.000.7971938776219,986.453291,728.300.7117802478207,646.444308,294.470.6355180784195,926.715325,688.940.5674268557184,804.6512%VAN$531,951.75

TREMATASA DE RENTABILIDAD MINIMA ACEPTADA (TREMA)CONCEPTOSAO 1AO 2AO 3AO 4AO 5RECURSOS PROPIOS462340480625345082.5362336.625380453.45625INVERSIN181440181440181440181440181440TREMA0.30578042330.31787367720.22822916670.2396406250.2516226562TASA DE INTERES12%

RCBCUADRO N 8 RELACIN BENEFICIO COSTO$329,975.00$329,975.00TOTAL DE INVERSIONES$329,975.00100.00%APORTACION GRUPO$178,000.0053.94%CREDITO$151,975.0046.06%TASA DE DESCUENTO:AOSINGRESOS POR VENTASFACTOR DE ACTUALIZACININGRESOS ACTUALIZADOSCOSTOS Y GASTOS TOTALESFACTOR DE ACTUALIZACINCOSTOS Y GASTOS ACTUALIZADOS1$313,000.001.0000$313,000.00$213,415.001.0000$213,415.002$328,650.001.0000$328,650.00$13,104.001.0000$13,104.003$345,082.501.0000$345,082.50$13,759.201.0000$13,759.204$362,336.631.0000$362,336.63$14,447.161.0000$14,447.165$380,453.461.0000$380,453.46$15,169.521.0000$15,169.52SUMA$1,729,522.58SUMA$269,894.88R B / C:3.01$329,975.00

EVALUACIONCUADRO N 10NECESIDADES DE CAPITAL DE TRABAJO $CONCEPTOAO 1AO 2AO 3AO 4AO 5NECESIDADES DE CAPITAL DE TRABAJO$160,000.00$0.00$0.00$0.00$0.00MONTO DE CAPITAL DE TRABAJO CON RECURSOS PROPIOS$160,000.00$0.00$0.00$0.00$0.00INCREMENTO DE CAPITAL DE TRABAJO TOTAL$160,000.00$0.00$0.00$0.00$0.00EVALUACION PRIVADACONCEPTOAO 1AO 2AO 3AO 4AO 5UTILIDAD DE LA EMPRESA CON +$59,990.00$275,951.00$291,728.30$308,294.47$325,688.94UTILIDAD DE LA EMPRESA SIN -$8,398.60$39,378.21$41,629.63$43,993.62$46,475.81OTROS BENEFICIOS +$0.00$0.00$0.00$0.00$0.00INCREMENTO DEL CAPITAL DE TRABAJO CON RECURSOS PROPIOS -$160,000.00$0.00$0.00$0.00$0.00RECUPERACION DEL CAPITAL DE TRABAJO +$0.00$0.00$0.00$0.00$0.00INVERSIONES CON RECURSOS PROPIOS -$151,975.00$0.00$0.00$0.00$0.00RECUPERACION DEL VALOR RESIDUAL +$0.00$0.00$0.00$0.00$0.00FLUJO EFECTIVO DE LA EMPRESA-$260,383.60$236,572.79$250,098.67$264,300.84$279,213.13TASA DE RENTABILIDAD DE LA EMPRESA35.33%VALOR ACTUAL DE LA EMPRESA$460,525.31TASA DE DESCUENTO(INFLACION)12.00%

ESTADO DE RESULTADOSESTADO DE RESULTADOS PROFORMA (CAPACIDAD DE PAGO)CONCEPTOSAo 1Ao 2Ao 3Ao 4Ao 51Valor de ventas netas313,000.00328,650.00345,082.50362,336.63380,453.462Costo de lo vendido (EG-GG-GF)213,415.0013,104.0013,759.2014,447.1615,169.523Utilidad bruta de ventas (1-2)99,585.00315,546.00331,323.30347,889.47365,283.944Gastos Generales0.00.00.00.00.05Gastos Financieros0.00.00.00.00.06Utilidad de operacin (3-4-5)99,585.00315,546.00331,323.30347,889.47365,283.947Otros Ingresos0.000.000.000.000.008Utilidades antes de impuestos (6)99,585.00315,546.00331,323.30347,889.47365,283.949Impuestos sobre utilidades (34% de 8)33,858.90107,285.64112,649.92118,282.42124,196.5410Reparto de Utilidades (10% de 8)9,958.5031,554.6033,132.3334,788.9536,528.3911Utilidades netas (8-9-10)55,767.60176,705.76185,541.05194,818.10204,559.0112Depreciaciones y amortizaciones69,990.0069,990.0069,990.0069,990.0069,990.0013Capacidad de pago (11+12)125,757.60246,695.76255,531.05264,808.10274,549.01CAPACIDAD DE PAGO1,167,341.51

RESUMEN EJECUTIVOConcepto:MONTO/%Inversin fija$151,975.00Capital de Trabajo$160,480.00Ingreso por venta total$313,000.00Punto de Equilibrio (%)67%Punto de Equilibrio ($)$209,279.43Utilidad de Operacin de la empresa$99,585.00TIR35.33%VAN$531,951.75RC/B3.01Aportacin Alianza$118,960.00Aportacin Productor$197,975.00Aportacin Total$200,935.00