Metalmecánica Feb-2016

7/24/2019 Metalmecnica Feb-2016

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ESTADO DE RESULTADOS PROYECT 1 2 3 4 5 6 72016 2017 2018 2019 2020 2021 2022

Unidades producidas y vendidas (Q) 2,400.00 2,640.00 2,904.00 3,194.00 3,513.00 4,216.00 5,059.00Precio (Ctu + % Rentab.) 97.40 101.78 106.36 111.15 116.15 121.38 126.84Costo Variable Unitario 50.37 54.24 57.05

VENTAS 233,760.00 268,699.20 308,869.44 355,013.10 408,034.95 511,738.08 641,683.56(PVP * Q)

(-) Costos Variables Totales (Cvu * Q) 120,888.00 143,193.60 165,673.51 - - - -= MARGEN DE CONTRIBUCIN 112,872.00 125,505.60 143,195.93 355,013.10 408,034.95 511,738.08 641,683.56

(-) Costo Fijo (Administracin y operacin 65,426.78 74,285.34 79,662.99 85,437.18 91,637.42(-) Costo Fijo - DEPRECIACIONESMaquinaria 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00Planta de Produccin 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00Equipo de computacin y software 2,000.00 2,000.00 2,000.00Vehculo 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00

(-) Gastos Financieros 7,010.83 5,809.56 4,435.70 2,864.45 1,067.46UTILIDAD ANTES DE PTU (OPERACIO 31,934.39 36,910.70 50,597.24 260,211.46 308,830.07 508,238.08 638,183.56(Margen de Contribuci'on - Costos y Gastos)

(-) 15% PT.U. (Utilidad Operacional * 0.1 4,790.16 5,536.61 7,589.59 39,031.72 46,324.51 76,235.71 95,727.53UTILIDAD ANTES DE I.R. (UO - 15% PT 27,144.23 31,374.10 43,007.66 221,179.75 262,505.56 432,002.37 542,456.03

(-) 22% I.R. 5,971.73 6,902.30 9,461.68 48,659.54 57,751.22 95,040.52 119,340.33

UTILIDAD LIQUIDA (Utilidad antes de Im 21,172.50 24,471.79 33,545.97 172,520.20 204,754.34 336,961.85 423,115.70

monto 55,671.32Inters 13.50%Plazo (aos) 5


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Pagos (mensual 12 $1,280.99

I = (C x % x t)/360 I = (59.367,02 x 15% x 30)/360TABLA DE AMORTIZACIN

CUOTA FIJA INTERESPAGO

CAPITAL SALDOSALDO DECAPITAL

55,671.32 55,671.32

1 1,280.99 626.30 654.69 55,016.64 55,016.642 1,280.99 618.94 662.05 54,354.58 54,354.583 1,280.99 611.49 669.50 53,685.08 53,685.084 1,280.99 603.96 677.03 53,008.05 53,008.055 1,280.99 596.34 684.65 52,323.41 52,323.416 1,280.99 588.64 692.35 51,631.06 51,631.067 1,280.99 580.85 700.14 50,930.92 50,930.928 1,280.99 572.97 708.02 50,222.90 50,222.909 1,280.99 565.01 715.98 49,506.92 49,506.92

10 1,280.99 556.95 724.04 48,782.88 48,782.8811 1,280.99 548.81 732.18 48,050.70 48,050.7012 1,280.99 540.57 740.42 47,310.28 47,310.28

13 1,280.99 532.24 748.75 46,561.54 46,561.5414 1,280.99 523.82 757.17 45,804.37 45,804.3715 1,280.99 515.30 765.69 45,038.68 45,038.6816 1,280.99 506.69 774.30 44,264.37 44,264.3717 1,280.99 497.97 783.01 43,481.36 43,481.3618 1,280.99 489.17 791.82 42,689.53 42,689.5319 1,280.99 480.26 800.73 41,888.80 41,888.8020 1,280.99 471.25 809.74 41,079.06 41,079.0621 1,280.99 462.14 818.85 40,260.22 40,260.2222 1,280.99 452.93 828.06 39,432.15 39,432.1523 1,280.99 443.61 837.38 38,594.78 38,594.7824 1,280.99 434.19 846.80 37,747.98 37,747.9825 1,280.99 424.66 856.32 36,891.66 36,891.6626 1,280.99 415.03 865.96 36,025.70 36,025.7027 1,280.99 405.29 875.70 35,150.00 35,150.0028 1,280.99 395.44 885.55 34,264.45 34,264.4529 1,280.99 385.48 895.51 33,368.93 33,368.9330 1,280.99 375.40 905.59 32,463.35 32,463.3531 1,280.99 365.21 915.78 31,547.57 31,547.5732 1,280.99 354.91 926.08 30,621.49 30,621.49


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33 1,280.99 344.49 936.50 29,685.00 29,685.0034 1,280.99 333.96 947.03 28,737.96 28,737.9635 1,280.99 323.30 957.69 27,780.28 27,780.2836 1,280.99 312.53 968.46 26,811.82 26,811.8237 1,280.99 301.63 979.36 25,832.46 25,832.4638 1,280.99 290.62 990.37 24,842.09 24,842.0939 1,280.99 279.47 1,001.52 23,840.57 23,840.57

40 1,280.99 268.21 1,012.78 22,827.79 22,827.7941 1,280.99 256.81 1,024.18 21,803.61 21,803.6142 1,280.99 245.29 1,035.70 20,767.92 20,767.9243 1,280.99 233.64 1,047.35 19,720.57 19,720.5744 1,280.99 221.86 1,059.13 18,661.43 18,661.4345 1,280.99 209.94 1,071.05 17,590.39 17,590.3946 1,280.99 197.89 1,083.10 16,507.29 16,507.2947 1,280.99 185.71 1,095.28 15,412.01 15,412.0148 1,280.99 173.39 1,107.60 14,304.41 14,304.4149 1,280.99 160.92 1,120.06 13,184.34 13,184.3450 1,280.99 148.32 1,132.66 12,051.68 12,051.6851 1,280.99 135.58 1,145.41 10,906.27 10,906.27

52 1,280.99 122.70 1,158.29 9,747.98 9,747.9853 1,280.99 109.66 1,171.32 8,576.65 8,576.6554 1,280.99 96.49 1,184.50 7,392.15 7,392.1555 1,280.99 83.16 1,197.83 6,194.33 6,194.3356 1,280.99 69.69 1,211.30 4,983.02 4,983.0257 1,280.99 56.06 1,224.93 3,758.09 3,758.0958 1,280.99 42.28 1,238.71 2,519.38 2,519.3859 1,280.99 28.34 1,252.65 1,266.74 1,266.7460 1,280.99 14.25 1,266.74 -0.00 -0.00

76,859.31 21,187.99 55,671.32

FLUJO NETO DE FONDOSAo= 0 Ao= 1 Ao= 2 Ao= 3 Ao= 4 Ao= 5 Ao= 6

UTILIDAD OPERACIONAL $ 31,934.39 $ 36,910.70 $ 50,597.24 $ 260,211.46 $ 308,830.07- IMPUESTOS ($ 5,971.73) ($ 6,902.30) ($ 9,461.68) ($ 48,659.54) ($ 57,751.22)


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- 15% PTU ($ 4,790.16) ($ 5,536.61) ($ 7,589.59) ($ 39,031.72) ($ 46,324.51)- INTERESES ($ 7,010.83) ($ 5,809.56) ($ 4,435.70) ($ 2,864.45) ($ 1,067.46)DEPRECIACIONES(+) Maquinaria $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 2,000.00(+) Edificio $ 1,500.00 $ 1,500.00 $ 1,500.00 $ 1,500.00 $ 1,500.00(+) Computadoras $ 2,000.00 $ 2,000.00 $ 2,000.00 $ 0.00 $ 0.00(+) Vehculo $ 3,000.00 $ 3,000.00 $ 3,000.00 $ 3,000.00 $ 3,000.00

- CAPITAL (deuda) ($ 8,361.04) ($ 9,562.30) ($ 11,915.52) ($ 12,648.12) ($ 13,184.34)(-) INVERSIONES

MAQUINARIA -20,000.00EDIFICIO Y PLANTA -30,000.00COMPUTACI N -6,000.00VEHICULO -15,000.00CAPITAL DE TRABAJO (3 MESES DE -30,220.59

(+) V.RECUPERACIN

MAQUINARIAEDIFICIO Y PLANTACOMPUTACINVEHICULOCAPITAL DE TRABAJO (3 MESES DE COSTOS VARIABLES)

FLUJO NETO DE FONDOS ($ 101,220.59) $ 14,300.64 $ 17,599.93 $ 25,694.75 $ 163,507.63 $ 197,002.54 $ 0.00

TMAR = (RE x Kp)+(RP x Ke)

Ke= Fr + b x (Km - Fr)

Ke= 18.00%

TMAR = 15.53%


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VAN - I + F1 F2 F3 F4 F5(1+i)1 (1+i)2 (1+i)3 (1+i)4 (1+i)5

AOS 1.00 2.00 3.00 4.00 5.00FNF (d) -101,220.59 14,300.64 17,599.93 25,694.75 163,507.63 197,002.54

VAN -101,220.59 14,300.64 17,599.93 25,694.75 163,507.63 197,002.54(1+0.1553)1 (1+0.1553)2 (1+0.1553)3 (1+0.1553)4 (1+0.1553)5

VAN -101,220.59 12,378.82 13,187.39 16,665.43 91,798.19 95,739.67

VAN= 128,548.93VAN= 128,548.93TIR= 42.33%

Metalmecánica Feb-2016

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