x

a
b
c
d

-1.7418430963
2
-7
8
67

COSTO TOTAL DEL PRODUCCION (CTP) $/AO

COSTO DE MATERIA PRIMA
CMP
Mano de obra operacin (10 - 20%CTP) .15CTP
gastos de supervicion operacin, tareas 0.175*0.15CTP
Servicios auxiliares y potencia(10-20%C0.15CTP
manteniemiento y reparaciones(2-10%IC0.06ICF
suministros para las operaciones(0.5-1%0.0075ICF
gastos de laboratorio(10-20%(mano de o0.15*0.15CTP
Regalias y patentes(2-6%CTP)
0.04CTP
COSTOS FIJOS
Depreciacion(10%ICF)
0.1ICF
Impuestos locales(1-4%ICF)
0.025ICF
seguros(0.4-1%ICF)
0.007ICF
Alquileres(8-10%Terreno(terreno=1-2%IC
0.00135ICF
COSTOS GENERALES DE PLANTA(10%CT0.1CTP
COSTOS GENERALES
Costos administrativos(2-5%CTP)
0.035CTP
Costos de dsitribucion y comercializaci 0.11CTP
costos de investigacion y desarrollo(5% 0.05CTP

COSTO DE MATERIA PRIMA/TM

TAMAO DE PLANTA
INVERSION TOTAL
COSTOS FIJOS
COSTO TOTAL DEL PRODUCTO (CTP)
PRECIO DE VENTA

300
829.24
311975.29
36189.1337024784
872060.301549173
1150

ARIABLE UNITARIO (CVU=(CTP-CF)/TAMAO PLANTA)

1007.9966811137

f(TAMAO DE PLANTA)=

-574.3929021554

TAMAO DE PLANTA OPTIMA

r=
ESTADO DE PERDIDAS Y GANANCIAS

AO
INVERSION
COSTO FIJO
DEMANDA PROYECTADA
CAPACIDAD DE PLANTA
INGRESO POR VENTAS
UTILIDAD INDIVIDUAL
UTILIDAD NETA
CV

0
-311975.29
36189.13

-311975.29

CTP
FLUJO NETO
VAN=
Tire=

1018.64
0.080904856

Tamao de planta intermedio en funcin a la materia pr

2010
2011
2012
2013
2014
2015

10,694.40
11,370.80
12,047.20
12,723.60
13316.4400000002
13956.9000000001

2016
2017
2018
2019
2020
2021
2022
2023
2024
2025

14597.3600000001
15237.8200000001
15878.28
16518.74
17159.2000000002
17799.6600000001
18440.1200000001
19080.5800000001
19721.04
20361.5

Socio C
Socio D
Inversin de socios
Prstamo bancario
Capacidad de inversin

F(x)=

CTP

-6.55068679122905E-005

ICF

0.15
0.02625
0.15
0.06
0.0075
0.0225
0.04
0.1
0.025
0.007
0.00135
0.1
0.0035
0.11
0.05
0.65225
0.68375CTP
0.34775

$/TM
TM/AO
$/AO
$/AO
$/AO
$/TM

0.20085
0.20085ICF

CTP
130809.04523
22891.582916
130809.04523
0
0
19621.356785
34882.412062
0
0
0
0
0.13335
0
87206.030155
0
3052.2110554
95926.63317
43603.015077
568801.33169

$/TM
Tendencia cero

0.0802
RDIDAS Y GANANCIAS
1

TAMAO OPTIMO(TM/AO)=829.24
2

36189.13
36189.13
697.85
729.87
746.32
787.78
828410.76
874433.58
81565.70
81565.70
-230409.59
-148843.89
752284.051062 794077.609454

36189.13
36189.13
761.89
793.91
829.24
829.24
920456.40
920456.40
81565.70
81565.70
-67278.20
14287.50
835871.167846694 835871.16785

788473.18
830266.74
39937.58
44166.84
36972.38959035 37851.9232667

872060.30
872060.30
48396.10
48396.10
38397.0476461589 35546.239258

en funcin a la materia prima(5%)

534.72
568.54
602.36
636.18
665.822
697.845

729.868
761.891
793.914
825.937
857.96
889.983
922.006
954.029
986.052
1018.075

15000
20000
30000

22500
30000
0
45000

I1
I2
T1
T2

ICF
0
0
0
16276.9133273317
2034.6141659165
0
0
0
27128.1888788861
6782.0472197215
1898.973221522
366.230549865
0
0
0
0
0
54486.9673632428

pv= 1150
5

CVU=

1007.997

36189.13
36189.13
36189.13
36189.13
825.94
857.96
889.98
922.00
829.24
829.24
829.24
829.24
920456.40
920456.40
920456.40
920456.40
81565.70
81565.70
81565.70
81565.70
95853.20
177418.90
258984.60
340550.30
835871.167846694 835871.16784669 835871.167846694 835871.167846694

872060.30
872060.30
872060.30
872060.30
48396.10
48396.10
48396.10
48396.10
32907.0905921978 30463.886865578 28202.0800458974 26108.2022272703

150000
100000
332.0045759101 igualdad T1
200

I1
I2
T1
T2

600000.00

500000.00

TIEMPO UTILIDAD

150000
100000
332.0045759101 igualdad T1
200

f(x) = 81565.6984508274x - 311975.290538607

R = 1

400000.00

300000.00

200000.00

100000.00

0.00
5.5

6.5

7.5

8.5

300000.00

200000.00

100000.00

0.00
5.5

6.5

10

36189.13
36189.13
954.00
986.00
829.24
829.24
920456.40
920456.40
81565.70
81565.70
422116.00
503681.69
835871.167846694 835871.16784669

872060.30
872060.30
48396.10
48396.10
24169.7854353549 22375.287386924 312993.93231

7.5

8.5

O UTILIDAD

8.5

9.5

10

10.5

8.5

9.5

10

10.5

i=
R=

trimestre
1
2
3
4
5
6
7
8
9
10
11
12

AO
INVERSION
CAPACIDAD DE PLANTA
INGRESO POR VENTAS
CV
CF
CT
FLUJO ECONOMICO
PRESTAMO
INTERES
AMORTIZACION
FLUJO NETO FINANCIERO

%AP
%F
COKi
CK
IR

0
-311975.291

36189.1337
-311975.291
218382.703

-93592.5872

30%
70%
15.0%
12%
30%

COKe=
COKf=

12.90%
10.38%

VANe=
VANf=

117345.449
165560.407

TIRe=
TIRf=

21.4627%
27.7346%

3%
25601.114950693

n=

10

saldo

interes

amortizacion

cuota

218382.703
218382.703377025
218382.703377025
199333.069527643

6551.4811013108
6551.4811013108
6551.4811013108
5979.9920858293
25634.435389762
5391.3583998834
4785.0657033591
4160.5842259391
3517.3683041965
17854.376633378
2854.8559048016
2172.4681334248
1469.6087289068
745.6635422532
7242.5963093864

0
0
19049.6338493822
19621.1228648637
38670.7567142459
20209.7565508096
20816.0492473339
21440.5307247539
22083.7466464965
84550.0831693938
22746.2590458914
23428.6468172681
24131.5062217862
24855.4514084398
95161.8634933855

6551.4811
6551.4811
25601.115
25601.115

179711.946662779
159502.19011197
138686.140864636
117245.610139882
95161.8634933854
72415.604447494
48986.9576302259
24855.4514084397

25601.115
25601.115
25601.115
25601.115
25601.115
25601.115
25601.115
25601.115

ESTADO DE PERDIDAS Y GANANCIAS

TAM OPT(TM/AO)=
1

829.24
4

746.316
858263.4
752284.051062025
36189.1337024784
788473.184764503
69790.2152354968

787.778
905944.7
794077.60945436
36189.133702479
830266.74315684
75677.956843162

829.24
953626
835871.167846694
36189.1337024784
872060.301549173
81565.6984508274

829.24
953626
835871.168
36189.1337
872060.302
81565.6985

25634.4353897615
38670.7567142459
5485.0231314894
61815.9568073488
4969.2182745872

17854.376633378
84550.083169394
-26726.50295961
59371.977555376
-21936.19800462

% ANUAL

7242.5963093864
0
95161.8634933855
0
-20838.7613519444 81565.6985
56679.4638746834 50203.2452
-15495.3265097748 54947.2549

8.9773093E-06 VANe=0
0.00032459546 VANf=0

Socio A
Socio B
Socio C
Socio D
INVERCION DE SOCIOS
PRESTAMO BANCARIO
CAPACIDAD DE INVERSION

pv=
5

CANTIDAD
$18,718.52
$28,077.78
$28,077.78
$18,718.52
$93,592.59
$218,382.70
$311,975.29

1150 CVU=
6

70%
30%
100%

1007.99668
7
8

829.24
953626
835871.167847
36189.1337025
872060.301549
81565.6984508

829.24
953626
835871.167846694
36189.1337024784
872060.301549173
81565.6984508274

829.24
953626
835871.1678467
36189.13370248
872060.3015492
81565.69845083

829.24
953626
835871.168
36189.1337
872060.302
81565.6985

0
0
81565.6984508
44467.0019831
49780.0823569

0
0
0
0
0
0
81565.6984508274 81565.69845083 81565.6985
39386.1842188265 34885.90276247 30899.8253
45098.8243856267 40857.78618013
37015.57

10

829.24
953626
835871.168
36189.1337
872060.302
81565.6985

829.24
953626
835871.168
36189.1337
872060.302
81565.6985

0
0
0
0
81565.6985 81565.6985
27369.1987 24241.9829 429320.739
33534.6711 30381.1117 259152.994

INVERSIONES
TERRENO
OBRAS CIVILES
EQUIPOS
EQ. DE LABORATORIO
MUEBLES Y EQ . OFICINA
HERRAMIENTAS
COMPUTADORA IMPRE
EXTINTOR
OTROS TANGIBLES
INVERSIN FIJA TANGIBLE
ELAB. PROYECTO
ING. DE DETALLE
ASESORIAS
CONST. EMPRESA
REG. MARCA
INVERSION FIJA INTANG
MATERIA PRIMA
MOLDES
EMBALAJE
MATERIALES DE LIMP.
AGLOMERANTE
COMBUSTIBLE
UTILES DE OFICINA
INVERSION DE EXISTENCIAS
JEFE DE PLANTA
OPERARIOS
TELEFONO-FAX
GERENTE
PLANILLA DE VENTAS
ENERGA ELCRICA
AGUA
INVERSION DISPONIBLE
CAPITAL DE TRABAJO
INVERSIN TOTAL

10000
25000
40000
550
1000
500
1000
100
150
78300
3000
6000
1780
300
598
11678
1,167
200
500
100
300
350
25.333
2,642
1500
1200
200
2000
1800
320
360
7380
10,022
100,000.333

$
$31,197.425
$77,993.563
$124,789.701
$1,715.858
$3,119.743
$1,559.871
$3,119.743
$311.974
$467.961
$244,275.839
$9,359.228
$18,718.455
$5,553.142
$935.923
$1,865.606
$36,432.353
$3,640.740
$623.949
$1,559.871
$311.974
$935.923
$1,091.910
$79.032
$8,243.399
$4,679.614
$3,743.691
$623.949
$6,239.485
$5,615.537
$998.318
$1,123.107
$23,023.700
$31,267.098
$311,975.291

%
10.00%
25.00%
40.00%
0.55%
1.00%
0.50%
1.00%
0.10%
0.15%
78.30%
3.00%
6.00%
1.78%
0.30%
0.60%
11.68%
1.17%
0.20%
0.50%
0.10%
0.30%
0.35%
0.03%
2.64%
1.50%
1.20%
0.20%
2.00%
1.80%
0.32%
0.36%
7.38%
10.02%
100.00%

311975.291