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64

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65


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66

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67

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GHWHUPLQDUORVWLHPSRVUHDOHV

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68

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Tiempo basico
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'HVSXpV GH GHWHUPLQDU ORV UHVSHFWLYRV WLHPSRV SDUD FDGD XQD GH ODV
DFWLYLGDGHV GHVFULWDV DQWHULRUPHQWH VH UHFROHFWDURQ HQ OD VLJXLHQWH WDEOD ORV
GDWRVSDUDODDFWLYLGDGGHLPSULPLUHVWRVHGHFLGLy\DTXHFXDOTXLHURUGHQGH
SURGXFFLyQ VLQ LPSRUWDU ORV DWULEXWRV WLHQH TXH SDVDU SRU ODV DFWLYLGDGHV GH
EXVFDU\FRQWDUSDSHOFRUWDUSDSHOSUHSDUDUWLQWDODYDUPDTXLQDPRQWDMHGH
SODQFKD HQWLQWDU PDTXLQD \ FXDGUDU WLUDMH ODV  DFWLYLGDGHV DQWHULRUHV VRQ
FRQVWDQWHV\OR~QLFRTXHYDULDHVTXHGHSHQGLHQGRGHODFDQWLGDGGHFRORUHV
TXHWHQJDHOWUDEDMRVHDQRFRORUHVVHGXSOLFDWULSOLFD\FXDGULSOLFD
HVWHWLHPSR

7DEOD7LHPSRVGHLPSUHVLyQ
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Final

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Tiempo basico

Tiempo

Tiempo

(min)

Suplementos (min)

Real (min)

Observaciones


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3RU OR WDQWR SDUD GHWHUPLQDU HOWLHPSRGHSURGXFFLyQHQODPDTXLQD*72VH
GHILQLyODVLJXLHQWHIRUPXOD

69

(Basico_ corte) + ( Alistamiento Numero_ t int as Numerodecaras)

TimpGTO= Tiraje
1,20 

+ t impresion


7RGRHVWRVDELHQGRTXH

%iVLFRGHFRUWH7LHPSREiVLFRHQFRQWUDGRHQHOHVWXGLR

$OLVWDPLHQWR7LHPSREiVLFRHQFRQWUDGRHQHOHVWXGLRSDUDOD*72

1XPHURGHWLQWDVHQODRUGHQGHSURGXFFLyQHVWDLQGLFDGRVLHOWUDEDMR
OOHYDRHVXQDSROLFURPtDORTXHVHULDLJXDOORVFRORUHVSULPDULRV
&0<.

1XPHURGHFDUDV6LHOWUDEDMRYDLPSUHVRSRUXQVRORODGRGHOSDSHOR
DPERVHQHVWHFDVRVRORSXHGHVHUy

7LUDMH 1XPHUR GH WLUDMHV TXH GHEH KDFHU OD PDTXLQD  VLQ WHQHU HQ
FXDQWD FDUDV QL WLQWDV HV GHFLU XQ WUDEDMR GH  WDORQDULRV SRU
GXSOLFDGRWLHQHXQWRWDOGHWLURV

7LHPSR GH LPSUHVLyQ WLHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
*72SURSRUFLRQDODODYHORFLGDGGHODPDTXLQD

6XSOHPHQWRV VH GHFLGLy TXH SDUD WRGRV ORV WLHPSRV VH YD D WUDEDMDU
FRQXQWLHPSRVXSOHPHQWDULRGHOSDUDFXEULUDFWLYLGDGHVGLIHUHQWHV
DODVFRPXQHVGHQWURGHOSURFHVR


+$0$'$
,JXDOFRPRVHKL]RSDUDORVWLHPSRVGHODPDTXLQD*72VHPRVWUDUiORPLVPR
SDUD HVWD PDTXLQD 3DUWLHQGR GH OD GHVFRPSRVLFLyQ GHDFWLYLGDGHVHQWDUHDV
VH ORJUR KDFHU HO HVWXGLR GLFKRV FiOFXORV VH KLFLHURQ SDUD FDGD XQD GH ODV
VLJXLHQWHVDFWLYLGDGHV

D %XVFDU\FRQWDUSDSHO(ORSHUDULRUHFLEHODRUGHQGHSURGXFFLyQ\KDFH
ORVFiOFXORVUHVSHFWLYRVGHODFDQWLGDGGHSDSHOTXHUHTXLHUHHOWUDEDMR

70

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SDSHO\VHGLULJHDODJXLOORWLQD
E 5HDOL]DU PHGLFLRQHV \ FRUWDU SDSHO HQ JXLOORWLQD UHDOL]DU PHGLFLRQHV
FRUWDUSDSHO\WUDQVSRUWDUSDSHOKDVWDODPHVDDX[LOLDUGHORSHUDULR
F 3UHSDUDU WLQWD GHSHQGLHQGR GH ORV FRORUHV HQ TXH VHD HO WUDEDMR HO
RSHUDULR WLHQH TXH KDFHU PH]FODV GH WLQWDV SDUD GDU FRQ OD WRQDOLGDG
GHVHDGDSRUHOFOLHQWH
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WRQDOLGDG UHVSHFWLYD (VWR LQFOX\H ODYDU \ GHVWLQWDU FRPSOHWDPHQWH HO
URGLOORGHODPDTXLQDSDUDJDUDQWL]DUODFDOLGDGGHOFRORUVLJXLHQWH
H 0RQWDMHGHSODQFKDDFRPRGDUODSODQFKDHQHOURGLOORUHVSHFWLYR
I (QWLQWDU PDTXLQD SHVDU WLQWD \ HQWLQWDU URGLOOR GH OD PDTXLQD FRQ OD
FDQWLGDGGHWLQWDSHUWLQHQWH
J &XDGUDU WLUDMH $FRPRGDU WLUDMH VDFDU SUXHEDV \ ILQDOL]D FXDQGR
FRPLHQ]DODSXHVWDHQPDUFKDGHODLPSUHVLyQ
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L 6L OD LPSUHVLyQ WLHQH PDV GH XQ FRORU VH YXHOYH D UHSHWLU ORV SDVRV
GHVGHHOSXQWRG
M 7UDQVSRUWHGHWUDEDMRSDUDVLJXLHQWHFRORURWUDQVSRUWHKDFLDVLJXLHQWH
SURFHVR

&RPR VH KL]R FRQ OD PDTXLQD *72 VH WRPDURQ ORV GDWRV GH WLHPSRV \ VH
LQWURGXMHURQ HQ ODV WDEODV GH GDWRV  \  VH UHDOL]y HO PLVPR SURFHGLPLHQWR
SDUDDPERVFDVRV

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GH WLQWDV TXH VH GHEH LPSULPLU HQ GLFKD PDTXLQD VRQ  (VWR VH GHEH D TXH
FXDQGR VH WUDEDMD FRQ PDV GH  WLQWDV HV PX\ LPSRUWDQWH HO UHJLVWUR GH ORV
FRORUHV\HQHVWDPDTXLQDHQPXFKDVRFDVLRQHVHVWRQRVHORJUD


71

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SDJDU D ORV WUDEDMDGRUHV SRU FDQWLGDG GH WLUDMHV 'HQWUR GH OD /LWRJUDItD
%ROtYDUHORSHUDULRGHHVWDPDTXLQDHVSDJDGRGHHVWDIRUPDVLQHPEDUJR
VHGHFLGLyUHDOL]DUHOHVWXGLRSDUDUHIHUHQFLDVIXWXUDVGHODHPSUHVD

&RQ HO HVWXGLR VH SXGR GHWHUPLQDU HO WLHPSR GH SURGXFFLyQ HQ OD PDTXLQD
+DPDGDFRQODVLJXLHQWHIRUPXOD


(Basico_ corte) + ( Alistamiento Numero_ t int as Numerodecaras)

TimpH = Tiraje
1,20 

+ t impresion


7RGRHVWRVDELHQGRTXH

%iVLFR GH FRUWH 7LHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
PDTXLQD+DPDGD

$OLVWDPLHQWR7LHPSREiVLFRHQFRQWUDGRHQHOHVWXGLRSDUDOD+DPDGD

1XPHURGHWLQWDVHQODRUGHQGHSURGXFFLyQHVWDLQGLFDGRVLHOWUDEDMR
OOHYDRHVXQDSROLFURPtDORTXHVHULDLJXDOORVFRORUHVSULPDULRV
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1XPHURGHFDUDV6LHOWUDEDMRYDLPSUHVRSRUXQVRORODGRGHOSDSHOR
DPERVHQHVWHFDVRVRORSXHGHVHUy

7LUDMH 1XPHUR GH WLUDMHV TXH GHEH KDFHU OD PDTXLQD VLQ WHQHU HQ
FXDQWDFDUDV\WDPSRFRODVWLQWDV
(MHPSORXQWUDEDMRGHWDORQDULRVSRUGXSOLFDGRWLHQHXQWRWDOGH
WLURV

Tirajes = (Numerotalonarios )(50hojas ) * Cantidaddecopias 

1XPHURGHWDORQDULRV
&DQWLGDGGHFRSLDV2ULJLQDU\ODFRSLD

(MHPSORDILFKHV

72

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7LHPSR GH LPSUHVLyQ WLHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
PDTXLQDDQDOL]DGDSURSRUFLRQDODODYHORFLGDGGHODPDTXLQD

6XSOHPHQWRV VH GHFLGLy TXH SDUD WRGRV ORV WLHPSRV VH YD D WUDEDMDU
FRQXQWLHPSRVXSOHPHQWDULRGHOSDUDFXEULUDFWLYLGDGHVGLIHUHQWHV
DODVFRPXQHVGHQWURGHOSURFHVR


3,1=$
&RPRVHH[SOLFRDQWHULRUPHQWHODSLQ]DHVXQDPDTXLQDWLSRJUiILFDGLIHUHQWH
GHOD+DPDGD\OD*72TXHVRQOLWRJUiILFDV'HQWURGHOSURFHVRSURGXFWLYRGH
ODHPSUHVDVHWLHQHDHVWDPDTXLQDSDUDDFWLYLGDGHVGHQXPHUDFLyQFXDQGROD
LPSUHVLyQ OLWRJUiILFD HV UHDOL]DGD HQ OD +DPDGD \ SDUD DFWLYLGDGHV FRPR
UHSXMDGR\WURTXHODGR

$ FRQWLQXDFLyQ VH GHVFULELUi ODV DFWLYLGDGHV \ WDUHDV TXH VH UHDOL]DQ HQ HVWH
SXHVWRGHWUDEDMR

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QXPHUDGRUDVHQODUDPD6HKDFHQORVDMXVWHVQHFHVDULRV6HKDFHQORV
SULPHURVWLUDMHVSDUDFXDGUHGHODUDPD\GHODPDTXLQD
F (QWLQWDUODPDTXLQD(VWDDFWLYLGDGHQHOHVWXGLRQRVHWXYRHQFXHQWD
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QXPHUDGRV\HQHOPRPHQWRHQTXHVHYDOODQDUHDOL]DUDFWLYLGDGHVGH
UHSXMDGR\GHWURTXHODGR~QLFDPHQWHVHTXLWDHOURGLOORFRQODWLQWD
G 0RQWDMH 7URTXHO 6H RUJDQL]D HO PRQWDMH GHO WURTXHO HQ OD UDPD 6H
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GHODUDPD\GHODPDTXLQD
H ,PSUHVLyQ 3XHVWD HQ PDUFKD GH OD PDTXLQD VH SXHGH QXPHUDU
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73

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WUDEDMRDSURFHVRVLJXLHQWH

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GHQWUR GH ODV WDEODV  \  \ FRQ ORV GDWRV EDVWR SDUD UHDOL]DU ORV FiOFXORV
UHVSHFWLYRVGHORVWLHPSRVUHDOHVSDUDFDGDXQDGHODVDFWLYLGDGHVDQDOL]DGDV

'HQWUR GH ODV PDTXLQDV FRQ ODV TXH FXHQWD OD OLWRJUDItD HVWD PDTXLQD HV OD
PDV DQWLJXD 7UDEDMD D XQD YHORFLGDG EDMD SHUR VXSOH PXFKDV GH ODV
QHFHVLGDGHVGHOSURFHVR\FRPRVHGLMRDQWHULRUPHQWHHVXQFRPSOHPHQWRDO
PRPHQWR GH VHUYLU GH QXPHUDGRUD SDUD SURGXFWRV TXH VH UHDOL]DQ HQ OD
PDTXLQD+DPDGD

(Q OR TXH VH UHILHUD D ORV WURTXHOHV HV PX\ XVDGD HQ SURGXFWRV FRPR
HWLTXHWDV SXEOLFLGDG \ WDUMHWDV SDUD GDUOH XQD IRUPD HVSHFLILFD D HO SDSHO HQ
GRQGH YDQ LPSUHVDV 'H LJXDO PDQHUD  ORV UHSXMDGRV VH UHDOL]DQ PXFKR HQ
WDUMHWDVGHPDWULPRQLRFRPHUFLDOHVHQWUHRWUDV

3RU PHGLR GHO HVWXGLR VH GHWHUPLQDURQ WLHPSRV GH SURGXFFLyQ SDUD OD
PDTXLQDWLSRJUiILFD3LQ]DORVFXDOHVVHGHWHUPLQDQFRQODVLJXLHQWHIRUPXOD


Tiraje
1,20 
Tr Pinza = (Montaje) + (Desmontar) +

t r impresion


7RGRHVWRVDELHQGRTXH

0RQWDMH 7LHPSR EiVLFR SDUD OD 3LQ]D GH RUJDQL]DFLyQ GHO SDSHO \
SUHSDUDFLyQGHODUDPDHVGHFLUDFWLYLGDGHVD\E

'HVPRQWDU 7LHPSR EiVLFR GH OD 3LQ]D HQ OR TXH VH UHILHUH D HO
PRPHQWRGHVSXpVGHTXHVHWHUPLQDGHLPSULPLUXQWUDEDMR

7LUDMH 1XPHUR GH WLUDMHV TXH GHEH KDFHU OD PDTXLQD VLQ WHQHU HQ
FXDQWDFDUDV\WDPSRFRODVWLQWDV

74

7LHPSR GH LPSUHVLyQ WLHPSR EiVLFR HQFRQWUDGR HQ HO HVWXGLR SDUD OD
PDTXLQDDQDOL]DGDSURSRUFLRQDODODYHORFLGDGGHODPDTXLQD

6XSOHPHQWRV VH GHFLGLy TXH SDUD WRGRV ORV WLHPSRV VH YD D WUDEDMDU
FRQXQWLHPSRVXSOHPHQWDULRGHOSDUDFXEULUDFWLYLGDGHVGLIHUHQWHV
DODVFRPXQHVGHQWURGHOSURFHVR


(VLPSRUWDQWHVDEHUTXHHQHOWLHPSRUHDOGHPRQWDMHH[LVWHXQDGLIHUHQFLDGH
WLHPSRV SDUD FXDQGR VHUHDOL]DFDGDXQRGHORVSURGXFWRVTXHSDVDSRUHVWH
SXHVWR GH WUDEDMR SRU OR TXH FRQ HO HVWXGLR VH REWXYLHURQ  WLHPSRV UHDOHV
XQR SDUD SURGXFWRV QXPHUDGRV \ RWUR SDUD SURGXFWRV UHSXMDGRV \
WURTXHODGRV

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'HQWUR GH ODV iUHDV GH SURGXFFLyQ GH OD HPSUHVD HVWD IXH XQD GH ODV PiV
GLVSHQGLRVDV SXHV SDUD SRGHU FXDQWLILFDU ORV WLHPSRV GH GHWHUPLQDGRV
PRYLPLHQWRV IXH QHFHVDULR GHVFRPSRQHUODV HQ PLFURPRYLPLHQWRV SDUD GH
HVWD PDQHUD DQDOL]DU HQ XQ WLHPSR GHWHUPLQDGR OD FDQWLGDG GH PLFUR
PRYLPLHQWRVTXHVHUHDOL]DEDQ

7RGRVORVWLHPSRVWRPDGRVVHUHJLVWUDURQGHQWURGHWDEODVTXHUHJLVWUDEDQOD
DFWLYLGDG OD KRUD ILQDO \ KRUD LQLFLDO \ HO Q~PHUR GH OD RUGHQ GH SURGXFFLyQ
SDUD OXHJR FRQRFHU ORV DWULEXWRV GHO SURGXFWR DO FXDO VH OH DQDOL]DURQ ORV
WLHPSRV

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WDEODV SDUD VX SRVWHULRU DQiOLVLV WHQLHQGR HQ FXHQWD TXH ORV VXSOHPHQWRV
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PRODUCTO
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OPERARIA

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77

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DETALLE
Diseo
Papel
Plancha
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

$
$
$
$
$
$

Periodico
1
2
5.000 $
5.000 $
4.852 $
4.852 $
550 $
1.100 $
2.495 $
4.990 $
522 $
522 $
11.267 $
18.797 $

Bond 75gm
1
2
5.000 $
5.000
10.970 $
10.970
550 $
1.100
2.495 $
4.990
522 $
522
11.267 $
18.797

24.687 $

30.805 $

Papel
Tintas

)XHQWH$XWRUHV

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85

35.263 $

41.381 

DETALLE

Papel
Tintas

Diseo
Papel
Plancha
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

$
$
$
$
$
$

Periodico
1
2
5.000 $
5.000
9.705 $
9.705
550 $
1.100
4.990 $
9.980
1.043 $
1.043
18.797 $
33.797

40.086 $

$
$
$
$
$
$

60.627 $

Bond 75gm
1
2
5.000 $
5.000
21.940 $
21.940
550 $
1.100
4.990 $
9.980
1.043 $
1.043
18.797 $
33.797
52.321 $

72.862 

$
$
$
$
$
$

2
5.000
18.205
2.202
9.980
1.565
20.696

57.650 

)XHQWH$XWRUHV

3URGXFFLyQGHYRODQWHV

7DEOD&RVWRVGHSURGXFFLyQ

Diseo
Papel
Plancha
MO Impresin
MO encuadernacion
CIF

$
$
$
$
$
$

Periodico
1
2
5.000 $
5.000
8.053 $
8.053
1.101 $
2.202
4.990 $
9.980
1.565 $
1.565
13.196 $
20.696

TOTAL COSTOS

33.906

DETALLE

Papel
Tintas

47.498

$
$
$
$
$
$

Bond
1
5.000
18.205
1.101
4.990
1.565
13.196

44.058

75gm

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SUHFLRVSXHGHQVHUPXFKRPHQRUHVODSODQLILFDFLyQGHODSURGXFFLyQHVODTXH
FRQOOHYDDSURGXFLUGHXQDIRUPDPDVUiSLGD\HFRQyPLFDSDUDODHPSUHVD(Q
ORV~OWLPRVYDORUHVSRUHMHPSOR\DVHSLHQVDHQUHDOL]DUHOSURGXFWRFDELGD
ORTXHSHUPLWHTXHVHGLVPLQX\DHOWLHPSRGHLPSUHVLyQDODPLWDG

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86

Volantes

Cantidad
1000
1000
1000
1000
2000
2000
2000
2000
3000
3000
3000
3000

Tamao
Papel
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75

Tintas
1
2
1
2
1
2
1
2
1
2
1
2

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

Costo
24.687
35.263
30.805
41.381
40.086
60.627
52.321
72.862
33.906
47.498
44.058
57.650 

)XHQWH$XWRUHV

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SXHVVRQORVSDSHOHVPDVXVDGRVSDUDHVWHWLSRGHSURGXFWRV

7DUMHWDV

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseo
Papel
Plancha
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

Papel
Tintas
$
$
$
$
$
$

Cartulina
1
2
5.000 $ 6.000
2.654 $ 2.654
550 $ 1.100
2.495 $ 4.990
261 $
261
8.449 $ 10.182

$ 19.410

)XHQWH$XWRUHV

7DUMHWDV


87

$ 25.189

$
$
$
$
$
$

Propalcote
1
2
5.000 $
6.000
2.769 $
2.769
550 $
1.100
2.495 $
4.990
261 $
261
8.449 $ 10.182

$ 19.525

25.304 

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

1
5.000
5.309
550
2.495
522
8.449

Cartulina
2
$ 6.000
$ 5.309
$ 1.100
$ 4.990
$
522
$ 10.565

$
$

$ 22.326

$ 28.488

$ 33.221

Papel
Tintas

Diseo
Papel
Plancha
MO Impresin
MO encuadernacion
CIF

$
$
$
$
$
$

TOTAL COSTOS

$
$

3
6500
5.309
1.650
4990
522
14.247

$
$
$
$
$
$

1
5.000
5.537
550
2.495
522
8.449

Propalcote
2
$ 6.000
$ 5.537
$ 1.100
$ 4.990
$
522
$ 10.565

3
$ 6.500
$ 5.537
$ 1.650
$ 4.990
$
522
$ 14.247

22.554

$ 28.716

$ 33.449

)XHQWH$XWRUHV

 7DUMHWDV

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

Papel
Tintas

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF

$
$
$

1
5.000
15.926
1.101

$
$
$

2.495
391
7.647

TOTAL COSTOS

32.561

Cartulina
2
3
Policromia
$
6.000
6500
6500
$ 15.926 $ 15.926 $
15.926
$
2.202 $
3.303 $
14.062
21251
$
4.990
7485
22030
$
522 $
522 $
1.565
$ 12.095 $ 16.543 $
43.196
$ 41.737

$ 50.282

124.530

$
$
$

1
5.000
16.612
550

$
$
$

$
$
$

2.495
522
7.647

$
$
$

Propalcote
2
3
Policromia
6.000 $
6.500 $
6.500
16.612 $ 16.612 $
16.612
550 $
550 $
14.062
21251
4.990 $
7.485 $
22.030
522 $
522 $
1.565
12.095 $ 16.543 $
43.196

32.827

40.771

$ 48.215

125.216

)XHQWH$XWRUHV

3DUDODUHDOL]DFLyQGHWDUMHWDVFRPHUFLDOHVWDPELpQVHWXYRHQFXHQWDHO
FRVWRGHODSURGXFFLyQGHODUWtFXORHQSROLFURPtD

(QODVLJXLHQWHWDEODVHPXHVWUDORVFRVWRVGHODVWDUMHWDVGHSUHVHQWDFLyQHQ
GLIHUHQWHVFDQWLGDGHVSDSHOHV\WLQWDV

7DEOD&RVWRVGHSURGXFFLyQ7DUMHWDV&RPHUFLDOHV\GH3UHVHQWDFLyQ

88

Tarjetas de presentacion

Cantidad Tamao
Papel
500
Cartulina
500
Cartulina
500
Propalcote
500
Propalcote
1000
Cartulina
1000
Cartulina
1000
Cartulina
1000
Propalcote
1000
Propalcote
1000
Propalcote
3000
Cartulina
3000
Cartulina
3000
Cartulina
3000
Cartulina
3000
Propalcote
3000
Propalcote
3000
Propalcote
3000
Propalcote

Tintas
1
2
1
2
1
2
3
1
2
3
1
2
3
Policromia
1
2
3
Policromia

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

Costo
19.410
25.189
19.525
25.304
22.326
28.488
33.221
22.554
28.716
33.449
32.561
41.737
50.282
124.530
32.827
40.771
48.215
125.216


)XHQWH$XWRUHV

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7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

Papel
Tintas
$
$
$
$
$
$
$

Propalcote 115
2
3
6.500 $
6.500
59.527 $ 59.527
14.062 $ 21.093
23.780 $ 35.670
13.218 $ 17.624
522 $
522
19.811 $ 26.715

$ 137.422

)XHQWH$XWRUHV


89

$ 167.654

gm
Polic.
6500
$ 59.527
$ 28.124
$ 47.570
$ 22.030
$
522
$ 33.620
$ 197.893 

 $ILFKHV

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

Papel
Tintas

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF

$
$
$
$
$
$
$

TOTAL COSTOS

Propalcote 115
2
3
6.500 $
6.500
148.586 $ 148.586
14.062 $ 21.093
23.780 $ 35.670
17.624 $ 22.030
1.304 $
1.304
27.447 $ 36.744

$ 239.305

$ 271.930

gm
Polic.
6500
$ 148.586
$ 28.124
$ 47.570
$ 26.436
$
1.304
$ 46.042
$ 304.562 

)XHQWH$XWRUHV

 $ILFKHV

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

Papel
Tintas

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

$
$
$
$
$
$
$

Propalcote 115
2
3
6.500 $
6.500
297.123 $ 297.123
14.062 $ 21.093
23.780 $ 35.670
22.030 $ 26.436
2.608 $
2.608
40.172 $ 53.459

$ 406.277

)XHQWH$XWRUHV
/RVFRVWRVGHORVDILFKHVVRQ

7DEOD&RVWRVGHSURGXFFLyQGHORV$ILFKHV

90

$ 442.892

gm
Polic.
6500
$ 297.123
$ 28.124
$ 47.570
$ 35.247
$
2.608
$ 66.747
$ 483.919 

Afiches

Cantidad
1000
1000
1000
2500
2500
2500
5000
5000
5000

Tamao
1/8
1/8
1/8
1/8
1/8
1/8
1/8
1/8
1/8

Papel
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote

Tintas
Costo
115
2 $ 137.422
115
3 $ 167.654
115 Policromia $ 197.893
115
2 $ 239.305
115
3 $ 271.930
115 Policromia $ 304.562
115
2 $ 406.277
115
3 $ 442.892
115 Policromia $ 483.919


)XHQWH$XWRUHV

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/RVSOHJDEOHVVRQIRUPDWRVSXEOLFLWDULRV\FRPHUFLDOHVTXHXVDQODVHPSUHVDV
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7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

Papel
Tintas

4.990
853
14.108

$
$
$
$
$
$
$

Bond
2
6.000
24.040
4.404
7.485
853
21.219

51.194

64.003

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF

$
$
$

1
5.000
24.040
2.202

$
$
$

TOTAL COSTOS

)XHQWH$XWRUHV

SOHJDEOHVWDPDxRRILFLR

7DEOD&RVWRVGHSURGXFFLyQ

91

$
$
$
$
$

Poli.
6500
24.040
28.123
71.085
39.653
853
64085

$ 234.339

$
$
$

Propalcote
2
Poli.
$
6.000 $
6.500
$ 47.529 $ 47.529
$
4.404 $ 28.123
$ 71.085
4.990 $
7.485 $ 39.653
853 $
853 $
853
14.108 $ 21.219
64085

74.683

$
$
$

1
5.000
47.529
2.202

87.492

$ 257.828

Papel
Tintas

DETALLE

4.990
853
14.108

$
$
$
$
$
$
$

Bond
2
6.000
26.849
4.404
7.485
853
21.219

54.003

66.812

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF

$
$
$

1
5.000
26.849
2.202

$
$
$

TOTAL COSTOS

$
$
$
$
$

Poli.
6500
26.849
28.123
84.355
39.653
853
64085

$ 250.418

$
$
$

Propalcote
2
Poli.
$
6.000 $
6.500
$ 53.067 $ 53.067
$
4.404 $ 28.123
$ 84.355
4.990 $
7.485 $ 39.653
853 $
853 $
853
14.108 $ 21.219
64085

80.221

$
$
$

1
5.000
53.067
2.202

93.030

$ 276.636

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SOHJDEOHVWDPDxRFDUWD

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

Papel
Tintas

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

$
$
$

1
5.000
72.121
2.202

$
$
$

7.485
2.559
20.231

$ 109.599

$
$
$
$
$
$
$

Bond
2
6.000
72.121
4.404
9.980
2.559
21.219

$ 116.285

$
$
$
$
$

Poli.
6500
72.121
28.123
71.085
52.871
2.559
89617

Propalcote
2
Poli.
$
6.000 $
6.500
$ 142.587 $ 142.587
$
4.404 $ 28.123
$ 71.085
7.485 $
9.980 $ 52.871
2.559 $
2.559 $
2.559
20.131 $ 21.219
89617

1
$
5.000
$ 142.587
$
2.202
$
$
$

$ 322.876

$ 179.965

Poli.
6500
72.121
28.123
84.355
52.871
2.559
89617

1
$
5.000
$ 158.738
$
2.202

$ 186.751

$ 393.342

)XHQWH$XWRUHV

SOHJDEOHVWDPDxRRILFLR

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

Papel
Tintas

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

$
$
$

1
5.000
72.121
2.202

$
$
$

7.485
2.559
20.231

$ 109.599

$
$
$
$
$
$
$

Bond
2
6.000
72.121
4.404
9.980
2.559
33.464

$ 128.530

)XHQWH$XWRUHV


92

$
$
$
$
$

$ 336.146

$
$
$

Propalcote
2
Poli.
$
6.000 $
6.500
$ 158.738 $ 158.738
$
4.404 $
28.123
$
84.355
7.485 $
9.980 $
52.871
2.559 $
2.559 $
2.559
20.231 $
33.464
89617

$ 196.216

$ 215.147

$ 422.763

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Pegable

Cantidad
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000

Tamao
Carta
Carta
Carta
carta
carta
carta
oficio
oficio
oficio
oficio
oficio
oficio
Carta
Carta
Carta
carta
carta
carta
oficio
oficio
oficio
oficio
oficio
oficio

Papel
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote

Tintas
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia

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

Costo
51.194
64.003
234.339
74.683
87.492
257.828
54.003
66.812
250.418
80.221
93.030
276.636
109.599
116.285
322.876
179.965
186.751
393.342
109.599
128.530
336.146
196.216
215.147
422.763 

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6H GHFLGLy DJUXSDU D HVWRV GRV DUWtFXORV \D TXH VRQ PX\ VLPLODUHV HQ VXV
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WDORQDULRV

7DEOD&RVWRVGHSURGXFFLyQ

93

Copias
Tintas

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF

$
$
$
$
$
$

1 copia
1
5.000 $
8.655 $
550 $
$
2.495 $
2.679 $
11.827 $

TOTAL COSTOS

31.207

DETALLE

2
5.000
8.655
1.100
4.990
2.679
16.658
39.084

$
$
$

2 copias
1
2
5.000 $
5.000
11.396 $ 11.396
550 $
1.100

3 copias
1
2
$ 5.000 $
5.000
$ 14.137 $ 14.137
$
550 $
1.100

$
$
$

4.990
2.818
12.593

$
$
$

4.990
2.818
18.189

$ 4.990
$ 2.619
$ 13.358

$
$
$

7.485
2.619
19.719

37.348

43.495

$ 40.655

50.062

$
$
$

2 copias
1
2
5.000 $
5.000
11.396 $ 11.396
550 $
1.100

3 copias
1
2
$ 5.000 $
5.000
$ 14.137 $ 14.137
$
550 $
1.100

$
$
$

4.990
3.137
17.185

$
$
$

9.980
3.137
27.372

$ 7.485
$ 3.137
$ 19.481

$
$
$

9.980
3.137
31.964

42.259

57.987

$ 49.791

65.320

$
$
$
$
$
$
$

2 copias
1
2
5.000 $
5.000
56.055 $ 56.055
7.031 $ 14.062
5.313 $ 10.626
13.218 $ 26.436
3.137 $
3.137
26.127 $ 43.404

)XHQWH$XWRUHV

WDORQDULRV

7DEOD&RVWRVGHSURGXFFLyQ

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF

$
$
$
$
$
$

1 copia
1
5.000 $
25.617 $
550 $
$
4.990 $
3.137 $
14.889 $

TOTAL COSTOS

54.184

Copias
Tintas

DETALLE

2
5.000
25.617
1.100
7.485
3.137
22.781

65.122

1 copia
1
5.000 $
42.579 $
7.031 $
5.313 $
13.218 $
6.524 $
22.138 $

2
5.000
42.579
14.062
10.626
22.030
6.524
35.425

)XHQWH$XWRUHV

WDORQDULRV

7DEOD&RVWRVGHSURGXFFLyQ
DETALLE

Copias
Tintas

Diseo
Papel
Plancha
Otros policromia
MO Impresin
MO encuadernacion
CIF
TOTAL COSTOS

$
$
$
$
$
$
$

$ 101.804

$ 136.248

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94

$ 115.882

$ 158.722

$
$
$
$
$
$
$

3 copias
1
2
5.000 $
5.000
14.137 $ 14.137
7.031 $ 14.062
5.313 $ 10.626
17.624 $ 30.842
3.137 $
3.137
30.117 $ 51.383

$ 82.360

$ 129.189

/RVFRVWRVGHODVIDFWXUDV\GHORVUHFLERVGHFDMDVRQ

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Facturas y recibos

Cantidad
10 tal x2
10 tal x2
10talx3
10talx3
10 tal x4
10 tal x4
30 tal x2
30 tal x2
30talx3
30talx3
30talx4
30talx4
100 talx2
100 talx2
100talx3
100talx3
100talx4
100talx4

Tamao
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta

)XHQWH$XWRUHV

95

Papel
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia

Tintas
1
2
1
2
1
2
1
2
1
2
1
2
1
2
1
2
1
2

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

Costo
31.207
39.084
37.348
43.495
40.655
50.062
54.184
65.122
42.259
57.987
82.360
129.189
101.804
136.248
115.882
158.722
82.360
129.189 


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450.000

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450.000

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408.000

Jefe de Produccin

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598.730

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Gastos de papeleria $
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1.152.460
1.152.460

1.100.000
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103.500

10 $

10.350 $

10.350 $ 10.350 $ 10.350 $

10.350 $ 10.350

Balanza digital $

349.856

10 $

34.986 $

34.986 $ 34.986 $ 34.986 $

34.986 $ 34.986

TOTAL $

453.356

45.336 $

45.336 $ 45.336 $ 45.336 $

45.336 $ 45.336

Maquinaria y equipos


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7DEOD)OXMRQHWRGHLQYHUVLRQHV
CONCEPTO

Periodo preoperativo
Ao 0

Inversiones Fijas

Inversiones Diferidas

Capital de trabajo

Flujo neto de inversiones

Ao 1

Ao 2

-453.356 $

Ao 3

Ao 4

Ao 5

Ao liquidacion
$

136.007

-40.849.487

40.849.487

-50.520.479 $ -1.152.460

40.985.494

-9.217.636 $ -1.152.460


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(O DQWHULRU IOXMR QHWR GH LQYHUVLRQHV VH UHDOL]R WHQLHQGR HQ FXHQWD TXH ODV
LQYHUVLRQHVILMDVVHOLTXLGDQFRQHOGHOYDORULQLFLDO

&RVWRV
3DUDODRSHUDFLyQGHODHPSUHVDVHLQFXUUHQHQFRVWRVILMRV\YDULDEOHVSDUDHO
IXQFLRQDPLHQWR GH OD PLVPD 6H YD D WHQHU HQ FXHQWD GHQWUR GH ORV FRVWRV
ILMRV D OD GHSUHFLDFLyQ WDEOD  DPRUWL]DFLyQ GH LQYHUVLRQHV GLIHULGDV
QRPLQD DGPLQLVWUDWLYD VHUYLFLRV \ DUUHQGDPLHQWRV 'HQWUR GH ORV FRVWRV
YDULDEOHV VH FRQVLGHUDURQ D ORV PDWHULDOHV PDQR GH REUD GLUHFWD
PDQWHQLPLHQWR HQWUH RWURV WDPELpQ VH FRQVLGHUR XQ SRUFHQWDMH GH
LPSUHYLVWRVGHOVREUHHOWRWDOGHORVFRVWRVILMRV\GHORVYDULDEOHV

/DLQIRUPDFLyQVHSUR\HFWRWHQLHQGRHQFXHQWDGDWRVKLVWyULFRVGHODHPSUHVD

112


7DEOD&RVWRVGHRSHUDFLyQ
COSTOS
COSTOS FIJOS

$
Depreciacion

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

38.450.209 $

40.495.544 $

44.352.243 $

44.352.243 $

44.352.243

45.336 $

45.336 $

45.336 $

45.336

3.456.699 $

3.456.699 $

3.456.699

Amortizacion inv. Diferidas

Nomina administrativa $

18.650.209 $

20.650.209 $

21.050.209 $

21.050.209 $

21.050.209

Servicios y arrendamiento $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000

133.658.340 $ 144.351.481 $

COSTOS VARIABLES

124.702.151 $

156.276.608 $

169.096.119

Materiales $

64.263.225 $

70.957.114 $

81.197.795 $

93.122.922 $

105.942.433

Mano de obra $

54.038.926 $

56.301.226 $

56.753.686 $

56.753.686 $

56.753.686

Mantenimiento $

5.400.000 $

5.400.000 $

5.400.000 $

5.400.000 $

5.400.000

Otros $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000

IMPREVISTOS

16.315.236 $

17.410.855 $

18.520.169 $

19.712.682 $

20.994.633

TOTAL COSTOS

179.467.596 $

191.564.739 $ 207.223.893 $

220.341.533 $

234.442.995


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(Q OD WDEOD 1R  VH PRVWUy OD GHSUHFLDFLyQ GH ORV DFWLYRV SDUD SRGHU
DQDOL]DUHOFRVWRGHODPLVPDSDUDODHPSUHVD

/DDPRUWL]DFLyQGHGLIHULGRVVHFRQWDELOL]yDSDUWLUGHODxRWUHVSXHVVHWRPR
HODxR\FRPRSHULRGRSUHRSHUDWLYR

,QJUHVRV
(O VLJXLHQWH FXDGUR PXHVWUD ODV YHQWDV SUR\HFWDGDV WHQLHQGR HQ FXHQWD OD
LQIRUPDFLyQ KLVWyULFD VXPLQLVWUDGD SRU OD HPSUHVD SDUD GLFKRV SUHVXSXHVWRV
VH WXYR HQ FXHQWD OD SURGXFFLyQ GH OD HPSUHVD HQ DUWtFXORV FRPR SXEOLFLGDG
IXQFLRQDPLHQWR FRQWDEOH \ IXQFLRQDPLHQWR FRPHUFLDO DGHPiV GH FRQVLGHUDU
TXH FRQ OD LPSOHPHQWDFLyQ GHO VLVWHPD GH FRVWRV VH SXHGH FRPSHWLU FRQ
SUHFLRVSDUDDFDSDUDUPDVFOLHQWHV\SRUORWDQWRDXPHQWDUODVYHQWDV

7DEOD3UHVXSXHVWRGH9HQWDVPLOORQHVGHSHVRV

113

AO 1

PRODUCTO

Valor

AO 2
%

AO 3

Valor

AO 4

Valor

Funcionamiento comercial

36,3

18,0% $

41,4

19% $

42,4

Funcionamiento contable

93,6

46,4% $

102,3

47% $

113,0

Publicidad

71,6

35,5% $

74,0

34% $

80,1

TOTAL $

201,5

217,7

235,5

AO 5

Valor

18% $

48,5

Valor

19% $

52,2 19%

48% $ 117,0

46% $ 129,1 47%

34% $

35% $

89,0

$ 254,3

93,4 34%

$ 274,7

)XHQWH$XWRUHV

3UHVXSXHVWRGHLQJUHVRV\FRVWRV
/D WDEOD TXH VH PXHVWUD D FRQWLQXDFLyQ UHSUHVHQWDQ ORV LQJUHVRV TXH VRQ
LJXDOHVDODVYHQWDVGHODHPSUHVDWDEOD\DORVFRVWRVWDEODHQTXH
VHLQFXUUHFRQODSXHVWDHQPDUFKDGHOSUR\HFWR

7DEOD3UHSXHVWRGHLQJUHVRV\FRVWRV
PERIODO

Ao 1

TOTAL INGRESOS

TOTAL COSTOS

Ao 4

Ao 5

201.530.000 $

217.652.400 $

Ao 2

235.499.897 $

Ao 3

254.339.889 $

274.687.080

Ventas $

201.530.000 $

217.652.400 $

235.499.897 $

254.339.889 $

274.687.080
234.442.995

179.467.596 $

191.564.739 $

207.223.893 $

220.341.533 $

Costos Fijos $

38.450.209 $

40.495.544 $

44.352.243 $

44.352.243 $

44.352.243

Costos variables $

124.702.151 $

133.658.340 $

144.351.481 $

156.276.608 $

169.096.119

Imprevistos $

16.315.236 $

17.410.855 $

18.520.169 $

19.712.682 $

20.994.633

)XHQWH$XWRUHV

(9$/8&$&,21),1$1&,(5$'(/$,03/(0(17$&,21

)OXMRGHRSHUDFLRQHV
3DUWLHQGR GH ORV GDWRV VXPLQLVWUDGRV HQ ODV WDEODV DQWHULRUHV VH FRQVWUX\R HO
IOXMR QHWR GH RSHUDFLRQHV /D HPSUHVD SRU VHU GH XQD SHUVRQD QDWXUDO ORV
LPSXHVWRV VH GHULYDQ GH OD WDEOD GH LPSXHVWR VREUH OD UHQWD WRPDQGR FRPR
EDVHODWDEODSDUDHODxRJUDYDEOH/DWDEODGHLPSXHVWRVVHPRVWUDUDHQ
ORVDQH[R0

7DEOD)OXMRQHWRGH2SHUDFLRQHV

114

PERIODO

Ao 4

Ao 5

201.530.000 $

Ao 1

217.652.400 $

235.499.897 $

254.339.889 $

274.687.080

Ventas $

201.530.000 $

217.652.400 $

235.499.897 $

254.339.889 $

274.687.080
234.442.995

TOTAL INGRESOS

TOTAL COSTOS

Ao 2

Ao 3

179.467.596 $

191.564.739 $

207.223.893 $

220.341.533 $

Costos Fijos $

38.450.209 $

40.495.544 $

44.352.243 $

44.352.243 $

44.352.243

Costos variables $

124.702.151 $

133.658.340 $

144.351.481 $

156.276.608 $

169.096.119

Imprevistos $

16.315.236 $

17.410.855 $

18.520.169 $

19.712.682 $

20.994.633

22.062.404 $

26.087.661 $

28.276.004 $

33.998.356 $

40.244.085

Impuestos $

60.000 $

900.000 $

1.380.000 $

2.460.000 $

4.205.340

22.002.404 $

25.187.661 $

26.896.004 $

31.538.356 $

36.038.745

Reserva Legal $

2.200.240 $

2.518.766 $

2.689.600 $

3.153.836 $

3.603.874

19.802.164 $

22.668.895 $

24.206.403 $

28.384.520 $

32.434.870

45.336 $

45.336 $

45.336 $

45.336

3.456.699 $

3.456.699 $

3.456.699

19.802.164 $ 22.714.230 $ 27.708.437 $

31.886.555 $

35.936.904

UTILIDAD ANTES DE IMPUESTOS

UTILIDAD DESPUES IMPUESTO

UTILIDAD POR DISTRIBUIR

Depreciacion $

Amortizacion $

FLUJO NETO OPERACIONAL


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0HGLDQWH ORV GDWRV REWHQLGRV HQ ODV WDEODV  \  VH FRQVWUX\y OD VLJXLHQWH
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VLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ

7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO

CONCEPTO

Ao 1

PERIODO OPERATIVO

Ao 2

Ao 3

Ao 4

P. LIQUIDAC.

Ao 5

Ao liquidacion

Flujo neto de inversiones

-50.520.479 $

-1.152.460 $

40.985.494

Flujo neto de operacin

19.802.164 $

22.714.230 $

27.708.437 $

31.886.555 $

35.936.904

Flujo neto de caja $

-30.718.315 $

21.561.770 $

27.708.437 $

31.886.555 $

35.936.904 $

40.985.494


)XHQWH$XWRUHV

&RQ ORV GDWRV VXPLQLVWUDGRV HQ OD WDEOD 1R  VH SXHGH GHGXFLU TXH OD
HYDOXDFLyQILQDQFLHUDGHOSUR\HFWRVXPLQLVWUDXQD7,5

115

7,5
931

(9$/8$&,21),1$1&(5$'(/$(035(6$6,1,03/(0(17$&,21
$ FRQWLQXDFLyQ VH SUHVHQWD OD HYDOXDFLyQ ILQDQFLHUD GH OD HPSUHVD VLQ OD
LPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRVGHSRUyUGHQHVGHSURGXFFLyQSDUDDVt
FRPSDUDU  ODV XWLOLGDGHV TXH WHQGUtD D HPSUHVD HO LPSOHPHQWDU HO SURFHVR \
ODVXWLOLGDGHVTXHWHQGUtDVLQKDFHUOR

3DUDHVWDHYDOXDFLyQQRVHWLHQHQHQFXHQWDODVLQYHUVLRQHVSODQWHDGDVHQOD
LPSOHPHQWDFLyQ DGHPiV VH FRQVLGHUD XQD GLVPLQXFLyQ HQ ODV YHQWDV FRQ
UHVSHFWR D ODV SUHVHQWDGDV HQ OD HYDOXDFLyQ ILQDQFLHUD GH OD LPSOHPHQWDFLyQ
GHO VLVWHPD GH FRVWRV SRU RUGHQHV GH SURGXFFLyQ SXHV VH VDEH TXH OD
HPSUHVDVLQHOVLVWHPDGHFRVWRVQRHVWiRIUHFLHQGRSUHFLRVFRPSHWLWLYRVDORV
FOLHQWHV \ SRU OR WDQWR VXV YHQWDV WLHQGHQ D GLVPLQXLU FRQ UHVSHFWR D ODV
SODQWHDGDVHQHOSUR\HFWR

3UHVXSXHVWRV

&RVWRV
/RV GDWRV GH ORV FRVWRV ILMRV YDUtDQ FRQ UHVSHFWR D OD WDEOD  HQ TXH QR VH
WLHQH HQ FXHQWD OD GHSUHFLDFLyQ \ OD DPRUWL]DFLyQ GH ORV GLIHULGRV SXHV OD
HPSUHVD FRQWLQXD RSHUDQGR FRPR OR YLHQH KDFLHQGR /D QRPLQD
DGPLQLVWUDWLYD VHUYLFLRV \ DUUHQGDPLHQWR  VH FRQVLGHUDQ LJXDO TXH ODV
SUR\HFWDGDVHQODWDEOD

7DEOD&RVWRVGH2SHUDFLyQ

116

COSTOS

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

38.450.209 $

38.450.209 $

38.450.209 $

38.450.209 $

38.450.209

Nomina administrativa $

18.650.209 $

18.650.209 $

18.650.209 $

18.650.209 $

18.650.209

Servicios y arrendamiento $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000

COSTOS FIJOS
Depreciacion
Amortizacion inv. Diferidas

COSTOS VARIABLES

$ 110.750.641 $ 118.590.709 $ 130.146.392 $

143.178.086 $ 157.382.633

Materiales $

50.311.715 $

55.889.483 $

66.992.706 $

80.024.400 $

94.228.946

Mano de obra $

54.038.926 $

56.301.226 $

56.753.686 $

56.753.686 $

56.753.686

Mantenimiento $

5.400.000 $

5.400.000 $

5.400.000 $

5.400.000 $

5.400.000

Otros $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000

IMPREVISTOS

14.920.085 $

15.704.092 $

16.859.660 $

18.162.829 $

19.583.284

TOTAL COSTOS

$ 164.120.935 $ 172.745.010 $ 185.456.261 $

199.791.124 $ 215.416.125


)XHQWH$XWRUHV

,QJUHVRV
3DUDORVSUHVXSXHVWRVGHODVYHQWDVVHWXYRHQFXHQWDORVGDWRVKLVWyULFRVGH
ODHPSUHVD\VHKL]RODSUR\HFFLyQSDUDORVDxRVVLJXLHQWHV

7DEOD9HQWDVPLOORQHVGHSHVRV
AO 1

PRODUCTO

Valor

AO 2
%

AO 3

Valor

Valor

Funcionamiento comercial

33,1

18,0% $

37,7

19% $

Funcionamiento contable

85,3

46,4% $

93,2

Publicidad

65,3

35,5% $

67,4

TOTAL $ 183,6

Valor

Valor

47% $ 103,7

48% $ 107,4 46% $ 117,9

47%

34% $

34% $

34%

$ 216,1

44,5 19% $

%
19%

73,5

18% $

AO 5
47,7

$ 198,3

38,9

AO 4

81,7 35% $

$ 233,4

85,3

$ 250,9


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&RQ ORV GDWRV REWHQLGRV HQ ODV WDEODV  \  VH SUR\HFWR HO IOXMR QHWR GH
RSHUDFLRQHV

7DEOD)OXMRQHWRRSHUDFLRQDO

117

PERIODO

AO 1

TOTAL INGRESOS

AO 2

AO 3

AO 4

AO 5

$ 183.600.000 $

198.288.000 $

216.133.920 $ 233.424.634 $

250.931.481

Ventas $ 183.600.000 $

198.288.000 $

216.133.920 $ 233.424.634 $

250.931.481

$ 164.120.935 $

172.745.010 $

185.456.261 $ 199.791.124 $

215.416.125

TOTAL COSTOS

Costos Fijos $

38.450.209 $

38.450.209 $

Costos variables $ 110.750.641 $

118.590.709 $

Imprevistos $

38.450.209 $

38.450.209 $

38.450.209

130.146.392 $ 143.178.086 $

157.382.633

14.920.085 $

15.704.092 $

16.859.660 $

18.162.829 $

19.583.284

19.479.065 $

25.542.990 $

30.677.659 $

33.633.509 $

35.515.356

780.000 $

1.860.000 $

2.340.000 $

2.813.240

19.479.065 $

24.762.990 $

28.817.659 $

31.293.509 $

32.702.116

Reserva Legal $

1.947.907 $

2.476.299 $

2.881.766 $

3.129.351 $

3.270.212

17.531.159 $

22.286.691 $

25.935.893 $

28.164.159 $

29.431.904

UTILIDAD ANTES DE IMPUESTOS

Impuestos
UTILIDAD DESPUES IMPUESTO

UTILIDAD POR DISTRIBUIR

Depreciacion $

Amortizacion

FLUJO NETO OPERACIONAL

$ 17.531.159 $ 22.286.691 $ 25.935.893 $ 28.164.159 $ 29.431.904


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&RPSDUDQGRORVGDWRVREWHQLGRVHQODWDEODFRQORVGDWRVGHODWDEODGHO
IOXMRQHWRRSHUDFLRQDOVHSXHGHFRQFOXLUTXHODVXWLOLGDGHVGHODHPSUHVDFRQ
ODLPSOHPHQWDFLyQHOVLVWHPDGHFRVWRVVRQPXFKRPD\RUHV/DVLJXLHQWHWDEOD
ORPXHVWUDPiVFODUDPHQWH

7DEOD8WLOLGDGHVFRPSDUDGDVPLOORQHVGHSHVRV
DETALLE

AO 1
Con proyec

AO 2

Sin proyec

Con proyec

AO 3

Sin proyec

Con proyec

AO 4

Sin proyec

Con proyec

AO 5

Sin proyec

Con proyec

Sin proyec

TOTAL INGRESOS

$ 201,530 $ 183,600 $ 217,652 $ 198,288 $ 235,500 $ 216,134 $ 254,340 $ 233,425 $ 274,687 $ 250,931

TOTAL COSTOS

$ 179,468 $ 164,121 $ 191,565 $ 172,745 $ 207,224 $ 185,456 $ 220,342 $ 199,791 $ 234,443 $ 215,416

UTILIDAD ANTES DE IMPUESTOS

22,062 $

19,479 $

26,088 $

25,543 $

28,276 $

30,678 $

33,998 $

33,634 $

40,244 $

35,515

UTILIDAD DESPUES IMPUESTO

22,002 $

19,479 $

25,188 $

24,763 $

26,896 $

28,818 $

31,538 $

31,294 $

36,039 $

32,702

UTILIDAD POR DISTRIBUIR

19,802 $

17,531 $

22,669 $

22,287 $

24,206 $

25,936 $

28,385 $

28,164 $

32,435 $

29,432

FLUJO NETO OPERACIONAL

19,802 $

17,531 $

22,714 $

22,287 $

27,708 $

25,936 $

31,887 $

28,164 $

35,937 $

29,432

)XHQWH$XWRUHV

$1$/,6,6'(6(1&,%,/,'$'

118

3DUD DQDOL]DU ORV HIHFWRV TXH WUDHUtD HO FDPELR GH YDORUHV HQ YDULDEOHV FRPR
ODV YHQWDV \ ORV FRVWRV GH RSHUDFLyQ VH KDUi XQ DQiOLVLV GHVHQVLELOLGDGSDUD
HVWXGLDUTXHWDQWRDIHFWDHOFDPELRGHHVWDVFRQGLFLRQHVDODUHQWDELOLGDGGHO
SUR\HFWR

$QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH9HQWDV
(ODQiOLVLVGHVHQVLELOLGDGVHKDUiWHQLHQGRHQFXHQWDTXHVHYDQDYDULDUODV
YHQWDVGHMDQGRFRQVWDQWHVORVRWURVLQGLFDGRUHVWDOFXDOFRPRDSDUHFHHQORV
SUHVXSXHVWRVGHOSUR\HFWR

9HQWDV
/DV YHQWDV SUHVHQWDGDV HQ OD VLJXLHQWH WDEOD IXHURQ DXPHQWDGDV HQ XQ 
FRQ UHVSHFWR D ODV YHQWDV SUR\HFWDGDV HQ ORV SUHVXSXHVWRV GH OD
LPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ

7DEOD9HQWDVPLOORQHVGHSHVRV
AO 1

PRODUCTO

Valor

Funcionamiento comercial $

39,2

Funcionamiento contable

101,1

Publicidad

77,4

TOTAL

217,7

AO 2
%

Valor

18,0% $

44,7

AO 3
%

Valor

19% $

45,8

46,4% $ 110,5

47% $

122,1

35,5% $

79,9

34% $

86,5

$ 235,1

254,3

AO 4
%

Valor

18% $

52,4

AO 5
%

Valor

19% $

56,4

%
19%

48% $ 126,4

46% $

139,4

47%

34% $

96,1

35% $

100,9

34%

$ 274,7

296,7

)XHQWH$XWRUHV

&RVWRVGHRSHUDFLyQ
/RV FRVWRV GH RSHUDFLyQ QR VH YDUtDQ FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRSHURHVLPSRUWDQWHSUHVHQWDUOR
DFRQWLQXDFLyQSDUDUHDOL]DUHODQiOLVLVSHUWLQHQWH

7DEOD&RVWRVGHRSHUDFLyQ

119

COSTOS

Ao 1

COSTOS FIJOS

$
Depreciacion $

Amortizacion inv. Diferidas $

Ao 2

38.450.209 $
-

Ao 3

Ao 4

Ao 5

40.495.544 $

44.352.243 $

44.352.243 $

44.352.243

45.336 $

45.336 $

45.336 $

45.336

3.456.699 $

3.456.699 $

3.456.699

Nomina administrativa $

18.650.209 $

20.650.209 $

21.050.209 $

21.050.209 $

21.050.209

Servicios y arrendamiento $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000

133.658.340 $ 144.351.481 $

COSTOS VARIABLES

$ 124.702.151 $

156.276.608 $

169.096.119

Materiales $

64.263.225 $

70.957.114 $

81.197.795 $

93.122.922 $

105.942.433

Mano de obra $

54.038.926 $

56.301.226 $

56.753.686 $

56.753.686 $

56.753.686

Mantenimiento $

5.400.000 $

5.400.000 $

5.400.000 $

5.400.000 $

5.400.000

Otros $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000

IMPREVISTOS

16.315.236 $

17.410.855 $

18.520.169 $

19.712.682 $

20.994.633

TOTAL COSTOS

$ 179.467.596 $

191.564.739 $ 207.223.893 $

220.341.533 $

234.442.995


)XHQWH$XWRUHV

3UHVXSXHVWRGHLQJUHVRV\JDVWRV
(O HVTXHPD GH ,QJUHVRV \ *DVWRV TXH VH YLHQH SUHVHQWDQGR HQ ODV WDEODV
DQWHULRUHV VH FRQVHUYD HQ HVWH SUHVXSXHVWR QR REVWDQWH HQ OD WDEOD  ORV
YDORUHVTXHYDUtDQVRQORVLQJUHVRV\VHPXHVWUDHQODWDEODODVXWLOLGDGHVTXH
VHREWHQGUtDQDOWHQHUXQDXPHQWRVLJQLILFDWLYRGHOHQODVYHQWDV

7DEOD)OXMRQHWRGHRSHUDFLRQHV

120

PERIODO

Ao 1

TOTAL INGRESOS

Ao 2

Ao 3

Ao 4

Ao 5

217.652.400 $

235.064.592 $

254.339.889 $ 274.687.080 $

296.662.046

Ventas $

217.652.400 $

235.064.592 $

254.339.889 $ 274.687.080 $

296.662.046

179.467.596 $

191.564.739 $

207.223.893 $ 220.341.533 $

234.442.995

Costos Fijos $

38.450.209 $

40.495.544 $

Costos variables $

124.702.151 $

133.658.340 $

Imprevistos $

16.315.236 $

17.410.855 $

18.520.169 $

19.712.682 $

UTILIDAD ANTES DE IMPUESTOS $

38.184.804 $

43.499.853 $

47.115.995 $

54.345.547 $

62.219.051

Impuestos $

3.683.340 $

5.249.340 $

6.293.340 $

8.381.340 $

10.634.346

34.501.464 $

38.250.513 $

40.822.655 $

45.964.207 $

51.584.705

Reserva Legal $

3.450.146 $

3.825.051 $

4.082.266 $

4.596.421 $

5.158.471

31.051.318 $

34.425.461 $

36.740.390 $

41.367.786 $

46.426.235

45.336 $

45.336 $

45.336 $

45.336

3.456.699 $

3.456.699 $

3.456.699

TOTAL COSTOS

UTILIDAD DESPUES IMPUESTO

UTILIDAD POR DISTRIBUIR

Depreciacion $

Amortizacion $

FLUJO NETO OPERACIONAL

44.352.243 $

44.352.243 $

44.352.243

144.351.481 $ 156.276.608 $

169.096.119

20.994.633

$ 31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269

)XHQWH$XWRUHV

)OXMRQHWRGHFDMD

7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO

CONCEPTO

Ao 1

Flujo neto de inversiones

Flujo neto de operacin

Flujo neto de caja

PERIODO OPERATIVO

Ao 2

Ao 3

$ -50.520.479 $ -1.152.460 $

Ao 4
- $

P. LIQUIDAC.

Ao 5
- $

Ao liquidacion
- $

40.985.494

31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269 $

$ -19.469.161 $ 33.318.337 $ 40.242.424 $ 44.869.821 $ 49.928.269 $

40.985.494

)XHQWH$XWRUHV


121

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QHWRGHRSHUDFLRQHVORVGDWRVGHODWDEODVHSXGRREWHQHUHOIOXMRQHWRGH
FDMDVDELHQGRTXHKXERXQDXPHQWRGHOHQODVYHQWDV

3RUORDQWHULRUODWDVDLQWHUQDGHUHWRUQRHV

$QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH&RVWRV
6H SODQWHD XQ SDQRUDPD HQ GRQGH ORV FRVWRV GH RSHUDFLyQ DXPHQWHQ \ ODV
GHPiV YDULDEOHV SODQWHDGDV HQ ORV SUHVXSXHVWRV GH LPSOHPHQWDFLyQ GHO
VLVWHPDGHFRVWRVVHPDQWHQJDQFRQVWDQWHV

9HQWDV
6HFRQVLGHUDQODVYHQWDVGHODWDEODSDUDHVWHSDQRUDPD

&RVWRVGHRSHUDFLyQ
/RV FRVWRV GH RSHUDFLyQ SUHVXSXHVWDGRV HQ OR TXH FRQFLHUQH D ORV FRVWRV
YDULDEOHV VH DXPHQWDURQ HQ XQ  FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRORVFRVWRVILMRVVHGHMDURQLJXDO
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122

COSTOS
COSTOS FIJOS

$
Depreciacion $

Amortizacion inv. Diferidas $

AO 1

AO2

AO 3

AO 4

AO 5

38.450.209 $

40.495.544 $

44.352.243 $

44.352.243 $

44.352.243

45.336 $

45.336 $

45.336 $

45.336

3.456.699 $

3.456.699 $

3.456.699

Nomina administrativa $

18.650.209 $

20.650.209 $

21.050.209 $

21.050.209 $

21.050.209

Servicios y arrendamiento $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000 $

19.800.000

COSTOS VARIABLES

168.698.737 $

182.543.809

Materiales $

$ 134.598.323 $ 144.271.007 $ 155.819.600 $

69.404.283 $

76.633.683 $

87.693.619 $

100.572.756 $

114.417.828

Mano de obra $

58.362.040 $

60.805.324 $

61.293.981 $

61.293.981 $

61.293.981

Mantenimiento $

5.832.000 $

5.832.000 $

5.832.000 $

5.832.000 $

5.832.000

Otros $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000 $

1.000.000

IMPREVISTOS

17.304.853 $

18.472.122 $

19.666.981 $

20.954.895 $

22.339.402

TOTAL COSTOS

$ 190.353.385 $ 203.238.673 $ 219.838.823 $

234.005.874 $

249.235.453

)XHQWH$XWRUHV

3UHVXSXHVWRGHLQJUHVRV\JDVWRV
$FRQWLQXDFLyQVHPRVWUDUiODYDULDFLyQTXHWLHQHHOSUHVXSXHVWRGHLQJUHVRV\
JDVWRVDODXPHQWDUORVFRVWRVHQXQ

7DEOD)OXMRQHWRRSHUDFLRQDO

123

PERIODO

Ao 1

TOTAL INGRESOS

Ao 2

Ao 3

Ao 4

Ao 5

$ 201.530.000 $

217.652.400 $

235.499.897 $

254.339.889 $

274.687.080

Ventas $ 201.530.000 $

217.652.400 $

235.499.897 $

254.339.889 $

274.687.080

$ 190.353.385 $

TOTAL COSTOS

203.238.673 $

219.838.823 $

234.005.874 $

249.235.453

38.450.209 $

40.495.544 $

44.352.243 $

44.352.243 $

44.352.243

Costos variables $ 134.598.323 $

Costos Fijos $
Imprevistos $
UTILIDAD ANTES DE IMPUESTOS

144.271.007 $

155.819.600 $

168.698.737 $

182.543.809

17.304.853 $

18.472.122 $

19.666.981 $

20.954.895 $

22.339.402

11.176.615 $

14.413.727 $

15.661.073 $

20.334.015 $

25.451.626

780.000

Impuestos
UTILIDAD DESPUES IMPUESTO

11.176.615 $

14.413.727 $

15.661.073 $

20.334.015 $

24.671.626

Reserva Legal $

1.117.661 $

1.441.373 $

1.566.107 $

2.033.401 $

2.467.163

10.058.953 $

12.972.354 $

14.094.966 $

18.300.613 $

22.204.464

45.336 $

45.336 $

45.336 $

45.336

3.456.699 $

3.456.699 $

3.456.699

UTILIDAD POR DISTRIBUIR

Depreciacion $

Amortizacion $

FLUJO NETO OPERACIONAL

$ 10.058.953 $ 13.017.690 $ 17.597.000 $ 21.802.647 $ 25.706.498

)XHQWH$XWRUHV

)OXMRQHWRGHFDMD

7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO

CONCEPTO

Ao 1

PERIODO OPERATIVO

Ao 2

Ao 3

Ao 4
- $

P. LIQUIDAC.

Ao 5
- $

Ao liquidacion

Flujo neto de inversiones

$ -50.520.479 $ -1.152.460 $

- $

40.985.494

Flujo neto de operacin

10.058.953 $ 13.017.690 $ 17.597.000 $ 21.802.647 $ 25.706.498 $

Flujo neto de caja

$ -40.461.526 $ 11.865.230 $ 17.597.000 $ 21.802.647 $ 25.706.498 $

40.985.494

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QHWRGHRSHUDFLRQHVORVGDWRVGHODWDEODVHSXGRREWHQHUHOIOXMRQHWRGH
FDMDVDELHQGRTXHKXERXQDXPHQWRGHOHQFDGDXQRGHORVFRPSRQHQWHV
GHORVFRVWRVYDULDEOHV

124


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$QiOLVLVGHVHQVLELOLGDGFRQDXPHQWRHQ&RVWRV\9HQWDV
6H SODQWHD XQ SDQRUDPD HQ GRQGH ORV FRVWRV GH RSHUDFLyQ \ ODV YHQWDV
DXPHQWHQHQXQ

9HQWDV
6HFRQVLGHUDQODVYHQWDVGHODWDEODSDUDHVWHSDQRUDPD

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/RV FRVWRV GH RSHUDFLyQ SUHVXSXHVWDGRV HQ OR TXH FRQFLHUQH D ORV FRVWRV
YDULDEOHV VH DXPHQWDURQ HQ XQ  FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRORVFRVWRVILMRVVHGHMDURQLJXDO
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WDEOD

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$FRQWLQXDFLyQVHPRVWUDUiODYDULDFLyQTXHWLHQHHOSUHVXSXHVWRGHLQJUHVRV\
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125

PERIODO

AO 1

TOTAL INGRESOS

AO 2

AO 3

AO 4

AO 5

217.652.400 $

235.064.592 $

254.339.889

274.687.080

296.662.046

Ventas $

217.652.400 $

235.064.592 $

254.339.889

274.687.080

296.662.046

234.005.874

249.235.453

44.352.243 $

44.352.243

TOTAL COSTOS

190.353.385 $

203.238.673 $

219.838.823

Costos Fijos $

38.450.209 $

40.495.544 $

44.352.243

Costos variables $

134.598.323 $

144.271.007 $

155.819.600

182.543.809

Imprevistos $

17.304.853 $

18.472.122 $

19.666.981

20.954.895 $

22.339.402

27.299.015 $

31.825.919 $

34.501.065

40.681.206 $

47.426.593

Impuestos $

1.140.000 $

1.980.000 $

2.639.340

4.379.340 $

6.293.340

26.159.015 $

29.845.919 $

31.861.725

36.301.866 $

41.133.253

Reserva Legal $

2.615.901 $

2.984.592 $

3.186.173

3.630.187 $

4.113.325

23.543.113 $

26.861.327 $

28.675.553

32.671.679 $

37.019.927

45.336

45.336 $

45.336

3.456.699

3.456.699 $

3.456.699

UTILIDAD ANTES DE IMPUESTOS

UTILIDAD DESPUES IMPUESTO

UTILIDAD POR DISTRIBUIR

Depreciacion $

Amortizacion $

FLUJO NETO OPERACIONAL

$ 23.543.113 $

45.336 $
-

26.906.663 $

168.698.737

32.177.587 $ 36.173.713 $ 40.521.961

)XHQWH$XWRUHV

)OXMRQHWRGHFDMD

7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO

CONCEPTO

Ao 1

PERIODO OPERATIVO

Ao 2

Ao 3

-1.152.460 $

Ao 4
- $

P. LIQUIDAC.

Ao 5

Ao liquidacion

Flujo neto de inversiones

-50.520.479 $

- $

- $

40.985.494

Flujo neto de operacin

23.543.113 $ 26.906.663 $ 32.177.587 $ 36.173.713 $

40.521.961 $

Flujo neto de caja

$ -26.977.366 $ 25.754.203 $ 32.177.587 $ 36.173.713 $ 40.521.961 $ 40.985.494

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RECURSOS HUMANOS
SECCION

CARGOS

SUELDO BASICO

ADMINISTRACION

Auxiliar Contable

450.000

Contador

300.000

Mensajero

408.000

Jefe de Produccin

1.000.000

Impresor GTO

750.000

Impresor HAMADA

408.000

Impresor PINZA

408.000

Encuadernadora1

408.000

Encuadernadora 2

204.000

Diseador

204.000

PRODUCCION

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Ges tiones y As es orias E.U.

Calle 37 No. 13-168 - Bloque 1 - Apto. 4A

Telfono 336 33 83 - Celular 311 747 0813
PEREIRA - RISARALDA

NIT 816007875-1 RGIMEN COM N

Somos retenedores del IVA al Rgimen Simplificado

EU

5(6',$11R '(,QWHUYDOR+DELOLWDGRGHO1RDO1R

Seores:

NIT:

Direccin:

Telfono:

CANT.

FACTURA DE VENTA
DIA

DETALLE

MES

Vr. UNIT.

Observaciones:

AO

Vr. TOTAL

SUB TOTAL
I.V.A.
TOTAL

-25*(78/,20$5,1+(55(5$1,75pJLPHQ&RP~Q/,72*5$),$<7,32*5$),$%2/,9$5&U7HO3HUHLUD

Esta Factura de Venta se asimila en todos sus efectos legales a una Letra de Cambio de acuerdo con lo previsto en los Art. 671 y S.S. 772 - 774 y dems normas concordantes del 774 del Cd.de C.)
Despus de su vencimiento se cobrar intereses por mora.

Vendedor:

Aceptada:

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TRAMA DE SEGURIDAD PARA DUPLICARCHEQUE

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C.C./NIT.

PREPARADO

REVISADO

APROBADO

CONTABILIZADO

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D eyanira S urez
Cepillado, M anicure y Pedicur e

SERVICIO A DOM ICILIO

Celular: 310 3865345

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CONSULTORIA

I ng. Dionisio Arango Botero, PMP

Project Management Professional
Consultor

Cra. 7 No. 18-80 Ofic. 509 Edif. Centro Financiero

Tel.: 3355400-3214934 Cel: 3155643540 Email:dionisioarango@epm.net.co
Pereira Colombia

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Grado de consumo: 1:letras, lineas. 2:Normal. 3: Fondos

COLOR

Tamao

Tipo

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Calidad Grado de Peso

Papel

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Desperdicio

Total tinta
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BALANCE GENERAL LITOGRAFIA BOLIVAR
2002
BALANCE (MM)

2003

2004

2005

$ 221,7

$ 231,8

$ 237,5

$ 2,3
$ 15,5 $

$ 10,7
-1,5

$ 20,9
$ 7,8

$ 26,5
$ 13,1

$ 13,2

$ 12,2

$ 13,1

$ 13,4

$ 211,0
$ 185,6
$ 21,1
$ 4,3

$ 211,0
$ 185,6
$ 21,1
$ 4,3

$ 211,0
$ 185,6
$ 21,1
$ 4,3

$ 211,0
$ 185,6
$ 21,1
$ 4,3

ACTIVOS TOTALES

$ 208,7

CORRIENTES
Caja y bancos
Inversiones
Inventarios
FIJOS
Maquinaria y equipos
Equipo de oficina
Equipo de computacion y comunicacin

PASIVOS TOTALES

0,5 $

0,2

CORRIENTES
Obligaciones financieras
Sobregiros bancarios
Proveedores
Impuestos por pagar

0,5 $

0,2

0,0
0,50 $

0,00
0,20

$ 208,7
$ 208,7
$ 194,5
$ 20,7 $
$ 6,5

$ 221,7
$ 221,7
$ 208,7
19,20 $
-6,2 $

$ 231,3
$ 231,3
$ 221,70
19,60 $
-9,99 $

$ 237,3
$ 237,3
$ 231,31
17,70
-11,70

$ 208,7

$ 221,7

PATRIMONIO
capital social
Capital
Utilidad del ejercicio
Cuenta personal
PASIVO Y PATRIMONIO

$ 0,000

149

$ 231,8

$ 237,5

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PY G LITOGRAFIA BOLIVAR
2002

2003

2004

2005

P Y G (millones de Pesos)

$
INGRESOS OPERACIONALES $
Ventas
COSTO
Inventario Inicial
Compras
Inventario Final
UTILIDAD BRUTA
Gastos operacionales
UTILIDAD OPERACIONAL
Gastos financieros

170,00
$ 170,0
$ 71,0
$ 11,2
$ 73,0
$ 13,2
$ 99,0
$ 85,3
$ 13,7
$ 0,0

OTROS INGRESOS
Arrendamiento Recibido
UTILIDAD LIQUIDA

$
$
$
$
$
$
$
$

$ 7,0 $
$ 7,0 $
$ 20,7 $

175,20
175,20
76,60
$ 13,2
75,60
-12,20
98,60
86,40
$ 12,2
-

$
$
$
$
$
$
$
$
$

183,40
183,40
82,50
12,20
83,40
-13,10
100,90
88,30
$ 12,6
-

7,00 $
7,00 $
19,20 $

$
$
$
$
$
$
$
$
$

179,10
179,10
79,00
13,10
79,30
-13,40
100,10
89,40
$ 10,7
-

7,00 $
7,00 $
19,60 $

7,00
7,00
17,70

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AO 1
nomina

m1

Contador

m2

0,300 $

m3

0,500 $

m4

0,500 $

m5

0,500 $

m6

0,500 $

m7

0,500 $

m8

0,500 $

m9

0,500 $

m10

0,500 $

m11

0,500 $

m12

0,500 $ 0,500

Auxiliar Contable

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $ 0,655

Mensajero

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $ 0,599
1,150 $ 1,150

Jefe de Produccion

1,000 $

1,000 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

Impesor GTO

1,061 $

1,061 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $ 1,087

Impresor HAMADA

0,599 $

0,599 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $ 0,613

Impresor PINZA

0,599 $

0,599 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $ 0,613

Encuadernadora1

0,599 $

0,599 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $ 0,613
0,330 $ 0,330

Encuadernadora 2

0,323 $

0,323 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

Diseador

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $ 0,323

Asesor

1,000 $

1,000 $

0,150 $

0,150 $

0,150 $

0,150 $

0,150 $

0,150 $

0,150 $

0,150 $

0,150 $ 0,150

tecnico (estudio de tintas) $

TOTAL AREA ADM.
TOTAL AREA PROD.

TOTAL NOMINA

0,550 $

0,550 $

1,554

1,754

1,754

1,754

1,754

1,754

1,754

1,754

1,754

1,754

1,754

5,503 $

5,503 $

4,879 $

4,879 $

4,879 $

4,879 $

4,879 $

4,879 $

5,429 $

5,429 $

4,879 $ 4,879

1,754

81,75143

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AO 2
nomina

M13

m14

m15

M16

M17

M18

M19

M20

M21

M22

0,500 $

M23

0,500 $

M24

Contador

0,500 $

0,500 $

0,500 $

0,500 $

0,500 $

0,500 $

0,500 $

0,500 $

0,500 $ 0,500

Auxiliar Contable

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $

0,655 $ 0,655

Mensajero

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $

0,599 $ 0,599

Jefe de Produccion

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $

1,150 $ 1,150

Impesor GTO

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $

1,087 $ 1,087

Impresor HAMADA

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $ 0,613

Impresor PINZA

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $ 0,613
0,613 $ 0,613

Encuadernadora1

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

0,613 $

Encuadernadora 2

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $

0,330 $ 0,330

Diseador

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $

0,323 $ 0,323

Asesor

0,150 $

0,150 $

tecnico (estudio de tintas) $

TOTAL AREA ADM.
TOTAL AREA PROD.

TOTAL NOMINA

1,754

1,754

1,754

1,754

1,754

1,754

1,754

1,754

1,754

1,754

1,754

4,879 $

4,879 $

4,729 $

4,729 $

4,729 $

4,729 $

4,729 $

4,729 $

4,729 $

4,729 $

4,729 $ 4,729

1,754

78,10389

)XHQWH$XWRUHV
F$xR

7DEOD1RPLQDDxRPLOORQHVGHSHVRV

160

AO 3
NOMINA
Contador

M25
$

0,500

M26
$

0,500

M27
$

M28

0,500

0,500

M29
$

M30

0,500

0,500

M31
$

M32

0,500

M33

0,500

0,500

M34
$

M35

0,500

M36

0,500

$ 0,500

Auxiliar Contable

0,655

0,655

0,655

0,655

0,655

0,655

0,655

0,655

0,655

0,655

0,655

$ 0,655

Mensajero

0,599

0,599

0,599

0,599

0,599

0,599

0,599

0,599

0,599

0,599

0,599

$ 0,599

Jefe de Produccion

1,150

1,150

1,150

1,150

1,150

1,150

1,150

1,150

1,150

1,150

1,150

$ 1,150

Impesor GTO

1,087

1,087

1,087

1,087

1,087

1,087

1,087

1,087

1,087

1,087

1,087

$ 1,087

Impresor HAMADA

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

$ 0,613

Impresor PINZA

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

$ 0,613
$ 0,613

Encuadernadora1

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

0,613

Encuadernadora 2

0,330

0,330

0,330

0,330

0,330

0,330

0,330

0,330

0,330

0,330

0,330

$ 0,330

Diseador

0,323

0,323

0,323

0,323

0,323

0,323

0,323

0,323

0,323

0,323

0,323

$ 0,323

Asesor

tecnico (estudio de tintas)

TOTAL AREA ADM.

TOTAL AREA PROD.

1,754
$

4,729

1,754
$

4,729

1,754
$

4,729

1,754
$

4,729

1,754
$

4,729

1,754
$

4,729

1,754
$

1,754

4,729

4,729

1,754
$

4,729

1,754
$

4,729

1,754

1,754

4,729

$ 4,729

TOTAL NOMINA

77,80389

)XHQWH$XWRUHV

G1RPLQD


7DEOD1RPLQDSUHVXSXHVWDGDHQODLPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRV
PLOORQHVGHSHVRV
NOMINA

AO 1

AO 2

AO 3

AO 4

AO 5

Contador

5,800

6,000

6,000

6,000

6,000

Auxiliar Contable

7,865

7,865

7,865

7,865

7,865

Mensajero

7,185

7,185

7,185

7,185

7,185

Jefe de Produccion

13,500

13,800

13,800

13,800

13,800

Impesor GTO

12,990

13,042

13,042

13,042

13,042

Impresor HAMADA

7,328

7,356

7,356

7,356

7,356

Impresor PINZA

7,328

7,356

7,356

7,356

7,356

Encuadernadora1

7,328

7,356

7,356

7,356

7,356

Encuadernadora 2

3,950

3,964

3,964

3,964

3,964

Diseador

3,879

3,879

3,879

3,879

3,879

Asesor

3,500

0,300

tecnico (estudio de tintas)

1,100

TOTAL AREA ADM.

TOTAL AREA PROD.
TOTAL NOMINA

20,850
$

60,901
81,751

21,050
$

57,054
78,104

)XHQWH$XWRUHV

161

21,050
$

56,754
77,804

21,050
$

56,754
77,804

21,050
$

56,754
77,804