Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
N
A-1
A-2
A-2
A - 15
A - 15
A - 19
A - 19
A - 19
A - 19
A - 19
A - 22
A - 23
A - 23
B-1
A - 10
A - 10
A-9
Terreno
Obras Fsicas
Equipos y Maquinas
CANTIDAD
NECESARIA
1.00
1.00
1.00
1.00
2.00
2.00
5.00
4.00
4.00
5.00
5.00
12.00
12.00
12.00
2.00
4.00
2.00
1.00
$ 136,200,000
$ 213,600,000
$ 147,472,000
COSTO UNITARIO
$ 136,200,000
$ 187,500,000
$ 24,000,000
$ 2,100,000
$ 6,930,000
$ 5,940,000
$ 75,000
$ 49,900
$ 87,100
$ 50,400
$ 65,000
$ 110,000
$ 260,000
$ 36,000
$ 5,750,000
$ 7,690,000
$ 12,550,000
$ 48,000,000
TOTAL
$ 136,200,000
$ 187,500,000
$ 24,000,000
$ 2,100,000
$ 13,860,000
$ 11,880,000
$ 375,000
$ 199,600
$ 348,400
$ 252,000
$ 325,000
$ 1,320,000
$ 3,120,000
$ 432,000
$ 11,500,000
$ 30,760,000
$ 25,100,000
$ 48,000,000
93,000.00
60,075.00
95,000.00
87,500.00
170,500.00
140,175.00
152,000.00
122,500.00
46,500.00
200,250.00
133,000.00
40,000.00
$
$
$
$
27,610
27,610
27,610
27,610
$
$
$
$
36,296
36,296
36,296
36,296
$
$
$
$
42,018
42,018
42,018
42,018
1,340,500.00
111,708.33
$ 35,913
$ ANUAL
$ 10,710,075,300
$ 15,160,605,098
$ 13,728,368,300
$ 8,542,877,750
$ 48,141,926,448
$ 4,011,827,204
PRODUCTO
Panel e=89mm
PRECIO
COSTO VARIABLE
UNITARIO
CONTRIBUCION
DE MARGEN
UNITARIO
$ 9,265
$ 6,650
$ 2,615
Panel e=162mm
$ 12,180
$ 8,500
$ 3,680
Panel e=210mm
$ 14,100
$ 10,260
$ 3,840
CADA PRODUCTO
CANTIDADES QUE SE
ESTIMAN VENDIDAS
335,575.00
585,175.00
419,750.00
DEPRECIACIN LINEAL
La vida til fue obtenida del Departamento del SII
CANTIDAD
NECESARIA
1.00
1.00
1.00
2.00
2.00
5.00
4.00
4.00
5.00
5.00
12.00
12.00
12.00
2.00
4.00
2.00
1.00
COSTO UNITARIO
$ 187,500,000
$ 24,000,000
$ 2,100,000
$ 6,930,000
$ 5,940,000
$ 75,000
$ 49,900
$ 87,100
$ 50,400
$ 65,000
$ 110,000
$ 260,000
$ 36,000
$ 5,750,000
$ 7,690,000
$ 12,550,000
$ 48,000,000
TOTAL
$ 187,500,000
$ 24,000,000
$ 2,100,000
$ 13,860,000
$ 11,880,000
$ 375,000
$ 199,600
$ 348,400
$ 252,000
$ 325,000
$ 1,320,000
$ 3,120,000
$ 432,000
$ 11,500,000
$ 30,760,000
$ 25,100,000
$ 48,000,000
O TANGIBLES
VIDA UTIL DEPRESIACION
(SII)
LINEAL POR AO
80.00
$ 2,343,750
50.00
$ 480,000
50.00
$ 42,000
15.00
$ 924,000
15.00
$ 792,000
3.00
$ 125,000
3.00
$ 66,533
3.00
$ 116,133
3.00
$ 84,000
3.00
$ 108,333
7.00
$ 188,571
6.00
$ 520,000
6.00
$ 72,000
8.00
$ 1,437,500
7.00
$ 4,394,286
7.00
$ 3,585,714
7.00
$ 6,857,143
a la Depreciacin Lineal
$ 22,136,964
$ 1,844,747
Descripcin
1 Servicios Bsicos
1.1 Agua
1.2 Energa
1.3 Internet
1.4 Telefona
2 Sueldos
Asesor de ventas
Secretarias
Guardias
Auxiliar de aseo
3 Publicidad
3.1 Folletos
3.2 Pagina Web
3.3 Asesoras
4 Combustibles
5 Costos Administrativos
5.1 Seguros
5.2 Gerente General
5.3 Gerente de Proyecto
5.4 Gerente Marketing
5.5 Gerente RR.HH
5.6 Contador
Cantidad
Unidad
Precio
1.00
1.00
1.00
1.00
mes
mes
mes
mes
$ 25,000
$ 780,000
$ 35,000
$ 450,000
4.00
2.00
2.00
1.00
mes
mes
mes
mes
$ 380,000
$ 250,000
$ 250,000
$ 220,000
1.00
1.00
1.00
1.00
mes
mes
mes
mes
$ 50,000
$ 200,000
$ 100,000
$ 948,000
1.00
1.00
1.00
1.00
1.00
1.00
mes
mes
mes
mes
mes
mes
$ 1,500,000
$ 1,600,000
$ 1,200,000
$ 2,100,000
$ 850,000
$ 650,000
Total Costos Fijos
COSTOS VARIABLES
tem
Descripcin
1 Materia prima
1.1 Planchas de OSB
1.2 Poliestireno expandido
1.3 Materiales menores
2 Maquinarias y/o equipos
3 Mano de obra Directa
3.1 Jefe de Produccin
3.2 Operadores
3.3 Ayudantes
4 Combustibles
5 Fletes materia prima
Cantidad
Unidad
Precio
1.00
1.00
1.00
1.00
mes
mes
mes
mes
$ 1,604,730,882
$ 1,002,956,801
$ 60,177,408
$ 8,900,000
1.00
1.00
1.00
1.00
1.00
mes
mes
mes
mes
mes
$ 1,960,000
$ 1,960,000
$ 1,500,000
$ 1,550,000
$ 900,000
Total Costos Variables
ALMENTE
Total
$ 25,000
$ 780,000
$ 35,000
$ 450,000
$ 1,520,000
$ 500,000
$ 500,000
$ 220,000
$ 50,000
$ 200,000
$ 100,000
$ 948,000
$ 1,500,000
$ 1,600,000
$ 1,200,000
$ 2,100,000
$ 850,000
$ 650,000
$ 13,228,000
Total
$ 1,604,730,882
$ 1,002,956,801
$ 60,177,408
$ 8,900,000
$ 1,960,000
$ 1,960,000
$ 1,500,000
$ 1,550,000
$ 900,000
$ 2,684,635,091
NOTA:
- Se obtiene el Capital de trabajo mediante el Mtodo Mximo Dficit Acumulado (MDA)
- Se realiza Presupuesto basado en 1 ao.
DETALLE
(+) Ingreso
(-) Costos Variables (MO, MP, CF)
(-) costos fijos (sueldos, seguros)
(-) otros egresos
(-) PPM 2%
(=) TOT EGRESOS
SALDO MES
SALDO ACUMULADO
MES 1
$0
-$ 2,684,635,091
-$ 13,228,000
-
MES 2
$ 962,838,529
-$ 2,818,866,846
-$ 13,492,560
-$ 19,256,771
-$ 2,697,863,091 -$ 2,851,616,176
-$ 2,697,863,091
-$ 2,697,863,091
-$ 1,888,777,647
-$ 4,586,640,738
Resultado:
- De acuerdo al Mtodo MDA se obtiene el CAPITAL DE TRABAJO en el 5 mes por un monto de
MES 3
$ 1,925,677,058
-$ 2,959,810,188
-$ 13,762,411
MES 4
$ 2,407,096,322
-$ 3,107,800,697
-$ 14,037,659
MES 5
$ 2,888,515,587
-$ 3,263,190,732
-$ 14,318,413
MES 6
$ 3,851,354,116
-$ 3,426,350,269
-$ 14,604,781
-$ 38,513,541
-$ 48,141,926
-$ 57,770,312
-$ 77,027,082
-$ 3,012,086,140 -$ 3,169,980,283
-$ 3,335,279,456
-$ 3,517,982,132
-$ 446,763,869
-$ 6,882,697,651
$ 333,371,984
-$ 6,549,325,667
-$ 1,086,409,082
-$ 5,673,049,820
-$ 762,883,961
-$ 6,435,933,781
MES 7
$ 4,814,192,645
-$ 3,597,667,782
-$ 14,896,876
MES 8
$ 5,295,611,909
-$ 3,777,551,171
-$ 15,194,814
MES 9
$ 5,777,031,174
-$ 3,966,428,730
-$ 15,498,710
MES 10
$ 6,258,450,438
-$ 4,164,750,166
-$ 15,808,684
-$ 96,283,853
-$ 105,912,238
-$ 115,540,623
-$ 125,169,009
-$ 3,708,848,512
-$ 3,898,658,223
$ 1,105,344,133
-$ 5,443,981,533
$ 1,396,953,686
-$ 4,047,027,848
-$ 4,097,468,064 -$ 4,305,727,860
$ 1,679,563,110
-$ 2,367,464,737
$ 1,952,722,578
-$ 414,742,159
MES 11
$ 6,739,869,703
-$ 4,372,987,675
-$ 16,124,858
MES 12
$ 7,221,288,967
-$ 4,591,637,058
-$ 16,447,355
-$ 134,797,394
-$ 144,425,779
AO 1
$ 48,141,926,448
-$ 42,731,676,405
-$ 177,415,123
-$ 962,838,529
$ 2,468,778,774
$ 4,269,996,391
$ 4,269,996,391
GASTOS FIJOS QUE SE NECESITA PARA LLEVAR A CABO EL PROYECTO "EMPRESA SIP - TECNO"
GASTOS FIJOS
Activos Intangibles
Gastos Legales
Pago de patentes
Derechos de sistemas computacionales
Capacitaciones
Unidad
Cantidad
gl
gl
gl
gl
1.00
1.00
1.00
1.00
Costo Unitario
$ 615,000
$ 80,000
$ 500,000
$ 500,000
Gastos Fijos
SA SIP - TECNO"
Costo Total
$ 615,000
$ 80,000
$ 500,000
$ 500,000
$ 1,695,000
VALOR DE DESECHO
N
A-1
A-2
A-2
A - 15
A - 15
A - 19
A - 19
A - 19
A - 19
A - 19
A - 22
A - 23
A - 23
B-1
A - 10
A - 10
A-9
CANTIDAD
NECESARIA
1.00
1.00
1.00
2.00
2.00
5.00
4.00
4.00
5.00
5.00
12.00
12.00
12.00
2.00
4.00
2.00
1.00
COSTO UNITARIO
TOTAL
$ 187,500,000
$ 24,000,000
$ 2,100,000
$ 6,930,000
$ 5,940,000
$ 75,000
$ 49,900
$ 87,100
$ 50,400
$ 65,000
$ 110,000
$ 260,000
$ 36,000
$ 5,750,000
$ 7,690,000
$ 12,550,000
$ 48,000,000
$ 187,500,000
$ 24,000,000
$ 2,100,000
$ 13,860,000
$ 11,880,000
$ 375,000
$ 199,600
$ 348,400
$ 252,000
$ 325,000
$ 1,320,000
$ 3,120,000
$ 432,000
$ 11,500,000
$ 30,760,000
$ 25,100,000
$ 48,000,000
$ 361,072,000
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
$ 22,136,964
338,935,035.71
Ao 1
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 2
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 3
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 4
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 5
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 6
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 7
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 8
Ao 9
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
Ao 10
$ 2,343,750
$ 480,000
$ 42,000
$ 924,000
$ 792,000
$ 125,000
$ 66,533
$ 116,133
$ 84,000
$ 108,333
$ 188,571
$ 520,000
$ 72,000
$ 1,437,500
$ 4,394,286
$ 3,585,714
$ 6,857,143
total de la
depreciacin
Valor de desecho
$ 23,437,500
$ 4,800,000
$ 420,000
$ 9,240,000
$ 7,920,000
$ 1,250,000
$ 665,333
$ 1,161,333
$ 840,000
$ 1,083,333
$ 1,885,714
$ 5,200,000
$ 720,000
$ 14,375,000
$ 43,942,857
$ 35,857,143
$ 68,571,429
$ 164,062,500
$ 19,200,000
$ 1,680,000
$ 4,620,000
$ 3,960,000
-$ 875,000
-$ 465,733
-$ 812,933
-$ 588,000
-$ 758,333
-$ 565,714
-$ 2,080,000
-$ 288,000
-$ 2,875,000
-$ 13,182,857
-$ 10,757,143
-$ 20,571,429
$ 139,702,357
Terreno
Total Valor desecho
$ 136,200,000
$ 275,902,357
REMUNERACIONES:
Cargo
Gerente General 50%
Gerente de Marketing
Gerente RR.HH
Contador auditor
Asesor de ventas
Secretarias
Guardias
Auxiliar de aseo
Cargo
Gerente General 50%
Gerente de Proyectos
Jefe de produccin
Operadores
Ayudantes
Materia prima e insumos
Costo de fabricacin
Cantidad de
Trabajadores
1.00
2.00
1.00
1.00
4.00
2.00
2.00
1.00
Cantidad de
Trabajadores
1.00
1.00
2.00
4.00
6.00
Valor mensual
$ 1,600,000
$ 1,050,000
$ 850,000
$ 650,000
$ 380,000
$ 250,000
$ 250,000
$ 220,000
Total Costos Fijos
Valor mensual
$ 1,600,000
$ 1,200,000
$ 980,000
$ 490,000
$ 250,000
Valor anual
$ 19,200,000
$ 25,200,000
$ 10,200,000
$ 7,800,000
$ 18,240,000
$ 6,000,000
$ 6,000,000
$ 2,640,000
$ 95,280,000
Valor anual
$ 9,600,000
$ 14,400,000
$ 23,520,000
$ 23,520,000
$ 18,000,000
$ 11,128,625,000
$ 1,963,875,000
$ 13,181,540,000
$ 1,600,000
$ 2,100,000
$ 850,000
$ 650,000 $ 5,200,000
$ 1,520,000
$ 500,000
$ 500,000
$ 220,000
$ 2,740,000
1960000
1960000
1500000
$ 5,420,000
Nota:
- Se estima la Tasa de Impuesto a las utilidades en un 17%
- Se estima una proyeccin de 10 aos para el Proyecto.
Periodo (aos)
tem
(+) Ingreso x ventas
(-) Costos variables
(-) Costos Fijos
(-) Gastos variables ventas
(-) Gastos fijos ventas
(-) Gastos de admin.(mat. Oficina)
(-) Gastos PPM2%
(-) Gastos no desemb. (depreciacion)
(=) Utilidad antes Impuesto
(-) Impuesto 17%
(=) Utilidad despus del Impuesto (Uneta)
(+) ajuste por gastos no desembolsables
(-) Inversiones terrenos
(-) Inversiones Obras Fsicas
(-) Inversiones Maquinaria
() inversiones en capital de trabajo
(+) valor de desecho
(=) Flujo Neto Operacional (F.N.O)
Ao
0
-$ 136,200,000
-$ 213,600,000
-$ 147,472,000
-$ 6,882,697,651
-$ 7,379,969,651
Ao
1
$ 48,141,926,448
-$ 42,731,676,405
-$ 177,415,123
-$ 1,684,967,426
-$ 1,695,000
-$ 7,500,000
-$ 962,838,529
-$ 22,136,964
$ 2,553,697,001
-$ 434,128,490
$ 2,119,568,511
$ 22,136,964
$ 2,141,705,476
Para la realizacin del VPN se usara una tasa de descuento del 10%.
N
VPN = - Inv. Inicial + F.N.O
n=1(1+i)
VPN
Ao 1
VPN =
-$ 7,379,969,651
$ 1,947,004,978
VPN =
-$ 7,379,969,651
$ 64,669,581,303
VPN =
$ 57,289,611,652
62.72%
$ 10
Ao
2
$ 48,141,926,448
-$ 42,731,676,405
-$ 177,415,123
-$ 1,684,967,426
-$ 1,695,000
-$ 7,500,000
-$ 962,838,529
-$ 22,136,964
$ 2,553,697,001
-$ 434,128,490
$ 2,119,568,511
$ 22,136,964
Ao
3
$ 52,956,119,093
-$ 42,731,676,405
-$ 177,415,123
-$ 1,853,464,168
-$ 1,695,000
-$ 7,500,000
-$ 962,838,529
-$ 22,136,964
$ 7,199,392,904
-$ 1,223,896,794
$ 5,975,496,110
$ 22,136,964
$ 35
Ao
4
$ 52,956,119,093
-$ 42,731,676,405
-$ 177,415,123
-$ 1,853,464,168
-$ 1,695,000
-$ 7,500,000
-$ 962,838,529
-$ 22,136,964
$ 7,199,392,904
-$ 1,223,896,794
$ 5,975,496,110
$ 22,136,964
Ao
Ao
5
6
$ 52,956,119,093
$ 71,490,760,775
-$ 44,013,626,697 -$ 44,013,626,697
-$ 177,415,123
-$ 182,815,123
-$ 1,853,464,168
-$ 2,502,176,627
-$ 1,695,000
-$ 1,695,000
-$ 7,500,000
-$ 9,500,000
-$ 962,838,529
-$ 962,838,529
-$ 22,136,964
-$ 22,136,964
$ 5,917,442,612 $ 23,795,971,835
-$ 1,005,965,244
-$ 4,045,315,212
$ 4,911,477,368 $ 19,750,656,623
$ 22,136,964
$ 22,136,964
-$ 25,740,000
$ 2,141,705,476
$ 5,997,633,074
$ 5,997,633,074
Ao 2
Ao 3
Ao 4
Ao 5
Ao 6
$ 1,770,004,525
$ 4,506,110,499
$ 4,096,464,090
$ 3,063,386,338
$ 11,146,696,946
$ 4,933,614,332 $ 19,747,053,587
Ao
7
$ 71,490,760,775
-$ 44,013,626,697
-$ 182,815,123
-$ 2,502,176,627
-$ 1,695,000
-$ 9,500,000
-$ 962,838,529
-$ 22,136,964
$ 23,795,971,835
-$ 4,045,315,212
$ 19,750,656,623
$ 22,136,964
Ao
8
$ 71,490,760,775
-$ 44,013,626,697
-$ 182,815,123
-$ 2,502,176,627
-$ 1,695,000
-$ 9,500,000
-$ 962,838,529
-$ 22,136,964
$ 23,795,971,835
-$ 4,045,315,212
$ 19,750,656,623
$ 22,136,964
Ao
9
$ 71,490,760,775
-$ 44,013,626,697
-$ 182,815,123
-$ 2,502,176,627
-$ 1,695,000
-$ 9,500,000
-$ 962,838,529
-$ 22,136,964
$ 23,795,971,835
-$ 4,045,315,212
$ 19,750,656,623
$ 22,136,964
Ao
10
$ 71,490,760,775
-$ 44,013,626,697
-$ 182,815,123
-$ 2,502,176,627
-$ 1,695,000
-$ 9,500,000
-$ 962,838,529
-$ 22,136,964
$ 23,795,971,835
-$ 4,045,315,212
$ 19,750,656,623
$ 22,136,964
$ 19,772,793,587
$ 19,772,793,587
$ 19,772,793,587
$ 6,882,697,651
$ 275,902,357
$ 26,931,393,595
Ao 7
Ao 8
Ao 9
Ao 10
$ 10,146,569,550
$ 9,224,192,047
$ 8,385,764,276
$ 10,383,388,054