Sei sulla pagina 1di 12

0 1

Ingresos
(+) Ingresos de la operación 864,000,000
(+) Otros Ingresos 27,000,000
Total ingresos 891,000,000
Egresos
(-) Costos Variables -339,472,000
Margen de Contribución 551,528,000
(-) Costos Fijos -1,200,000
(-) Gastos de Administración y Ventas -60,600,000
(-)Interes por prestamos -29,757,000
(-) Depreciación -21,571,429
(=) Utilidad antes de Impuesto 664,656,429
(-) Impuesto (25%) -166,164,107
(=) Resultado del Período (Flujo Económico) 498,492,321
(+) Depreciación 21,571,429
(+) Valor Residual
(-) Inversión Inicial:
Terreno -50,000,000
Construcción -400,000,000
Muebles y Equipos -80,000,000
Camion 3/4 -15,000,000
(+) Prestamo 381,500,000
(-) Amortización -65,289,011
(=) Flujo del Inversionista -163,500,000 454,774,739
Flujo de caja Acumulado -163,500,000 291,274,739
2 3 4 5

936,000,000 1,008,000,000 1,080,000,000 1,152,000,000


27,000,000 27,000,000 27,000,000 27,000,000
963,000,000 1,035,000,000 1,107,000,000 1,179,000,000

-394,129,333 -400,462,667 -444,920,000 -451,253,333


568,870,667 634,537,333 662,080,000 727,746,667
-1,200,000 -1,200,000 -1,200,000 -1,200,000
-60,600,000 -60,600,000 -60,600,000 -60,600,000
-24,664,457 -19,174,696 -13,256,733 -6,877,170
-21,571,429 -21,571,429 -21,571,429 -21,571,429
676,906,552 737,083,458 758,708,162 817,995,265
-169,226,638 -184,270,864 -189,677,040 -204,498,816
507,679,914 552,812,593 569,031,121 613,496,449
21,571,429 21,571,429 21,571,429 21,571,429
387,142,857

-70,381,554 -75,871,315 -81,789,278 -88,168,842


458,869,789 498,512,707 508,813,272 934,041,893
750,144,528 1,248,657,234 1,757,470,506 2,691,512,399
INGRESOS
TOTAL
ARRIENDO CLIENTES VALOR MENSUAL TOTAL ANUAL
Año 1 60 $ 1,200,000 $ 72,000,000 $ 864,000,000
Año 2 65 $ 1,200,000 $ 78,000,000 $ 936,000,000
Año 3 70 $ 1,200,000 $ 84,000,000 $ 1,008,000,000
Año 4 75 $ 1,200,000 $ 90,000,000 $ 1,080,000,000
Año 5 80 $ 1,200,000 $ 96,000,000 $ 1,152,000,000
Total $ 5,040,000,000
OTROS INGRESOS:
% Aumento N° N°
Clietes PARA LA COMUNIDAD CLASES COSTO TOTAL CLIENTES
Personal trainer 10 $ 15,000 $ 150,000 50
8.33 Profesor de danza 10 $ 15,000 $ 150,000 50
7.69 Profesor de meditación 10 $ 15,000 $ 150,000 50
7.14
6.67
RESOS:
VALOR INGRESO TOTAL INGRESO TOTAL
CLASE MENSUAL ANUAL
$ 15,000 $ 750,000 $ 9,000,000
$ 15,000 $ 750,000 $ 9,000,000
$ 15,000 $ 750,000 $ 9,000,000
Total $ 2,250,000 $ 27,000,000
Cantidad
1 2 3 4 5 1
a Gerente General 1 1 1 1 1 $1,200,000 $1,200,000
a Encargado Financiero 1 1 1 1 1 $800,000 $800,000
a Encargado de RR.HH. 1 1 1 1 1 $800,000 $800,000
a Asistente de RR.HH. 1 1 1 1 1 $500,000 $500,000
a Encargado de Marketing 1 1 1 1 1 $800,000 $800,000
a Vendedor 1 1 1 1 1 $350,000 $350,000
a Contador Externo 1 1 1 1 1 $600,000 $600,000
a Publicista 1 1 1 1 1
a Abogado (Cobro sobre CAP.) 10% 0 0 0 0
Total $5,050,000
o Encargado de Bodega 1 1 1 1 1 $800,000 $800,000
o Junior 2 3 3 4 4 $301,000 $602,000
o Jefe área de Salud 1 1 1 1 1 $700,000 $700,000
o Auxiliar de servicio 4 5 5 6 6 $301,000 $1,204,000
o Jefe de operaciones 1 1 1 1 1 $700,000 $700,000
o Asistente Geriátricos 12 14 14 16 16 $400,000 $4,800,000
o Auxiliar de enfermería 10 12 12 14 14 $450,000 $4,500,000
o Personal de mantención 2 2 2 2 2 $500,000 $1,000,000
o Guardias de Seguridad 8 9 9 10 10 $500,000 $4,000,000
o Jefe de Cocina 1 1 1 1 1 $600,000 $600,000
o Ayudantes de Cocina 4 5 5 6 6 $375,000 $1,500,000
o Medico 50 65 70 75 80 $40,000 $2,000,000
o Psicólogo 30 33 35 38 40 $15,000 $450,000
o Nutricionista 50 65 70 75 80 $15,000 $750,000
o Kinesiólogo 50 65 70 75 80 $15,000 $750,000
o Terapeuta 50 65 70 75 80 $15,000 $750,000
o Podólogo 30 33 35 38 40 $15,000 $450,000
o Personal Trainer 20 20 20 20 20 $40,000 $800,000
o Profesor de Danza 20 20 20 20 20 $30,000 $600,000
o Profesor de meditación 20 20 20 20 20 $50,000 $1,000,000
Clientes 50 65 70 75 80 Total $27,956,000
Costo Total $33,006,000

El calculo del numero de trabajadores y de horas de trabajo se ve afectada por la cantidad de consumidores, ya q
se requiere para su atencion. Adicionalmente a esto al personal trainer, profesor de danza y de meditación sle agr
para la comunidad, para e
Valor Mensual Valor Anual
2 3 4 5 1 2
$1,200,000 $1,200,000 $1,200,000 $1,200,000 $14,400,000 $14,400,000
$800,000 $800,000 $800,000 $800,000 $9,600,000 $9,600,000
$800,000 $800,000 $800,000 $800,000 $9,600,000 $9,600,000
$500,000 $500,000 $500,000 $500,000 $6,000,000 $6,000,000
$800,000 $800,000 $800,000 $800,000 $9,600,000 $9,600,000
$350,000 $350,000 $350,000 $350,000 $4,200,000 $4,200,000
$600,000 $600,000 $600,000 $600,000 $7,200,000 $7,200,000

$5,050,000 $5,050,000 $5,050,000 $5,050,000 $60,600,000 $60,600,000


$800,000 $800,000 $800,000 $800,000 $9,600,000 $9,600,000
$903,000 $903,000 $1,204,000 $1,204,000 $7,224,000 $10,836,000
$700,000 $700,000 $700,000 $700,000 $8,400,000 $8,400,000
$1,505,000 $1,505,000 $1,806,000 $1,806,000 $14,448,000 $18,060,000
$700,000 $700,000 $700,000 $700,000 $8,400,000 $8,400,000
$5,600,000 $5,600,000 $6,400,000 $6,400,000 $57,600,000 $67,200,000
$5,400,000 $5,400,000 $6,300,000 $6,300,000 $54,000,000 $64,800,000
$1,000,000 $1,000,000 $1,000,000 $1,000,000 $12,000,000 $12,000,000
$4,500,000 $4,500,000 $5,000,000 $5,000,000 $48,000,000 $54,000,000
$600,000 $600,000 $600,000 $600,000 $7,200,000 $7,200,000
$1,875,000 $1,875,000 $2,250,000 $2,250,000 $18,000,000 $22,500,000
$2,600,000 $2,800,000 $3,000,000 $3,200,000 $24,000,000 $31,200,000
$487,500 $525,000 $562,500 $600,000 $5,400,000 $5,850,000
$975,000 $1,050,000 $1,125,000 $1,200,000 $9,000,000 $11,700,000
$975,000 $1,050,000 $1,125,000 $1,200,000 $9,000,000 $11,700,000
$975,000 $1,050,000 $1,125,000 $1,200,000 $9,000,000 $11,700,000
$487,500 $525,000 $562,500 $600,000 $5,400,000 $5,850,000
$800,000 $800,000 $800,000 $800,000 $9,600,000 $9,600,000
$600,000 $600,000 $600,000 $600,000 $7,200,000 $7,200,000
$1,000,000 $1,000,000 $1,000,000 $1,000,000 $12,000,000 $12,000,000
$32,483,000 $32,983,000 $36,660,000 $37,160,000 $335,472,000 $389,796,000
$37,533,000 $38,033,000 $41,710,000 $42,210,000 $396,072,000 $450,396,000

de consumidores, ya que se coporta de forma directamente proporcional, mientras mayor es la cantidad de abuelitos, mayor es
y de meditación sle agregaran aparte de las 10 clases que realizan mensualmente cada uno se le añadiren 10 clases mas a cada
ra la comunidad, para efectos de otros ingresos de la organización.
Valor Anual
3 4 5
$14,400,000 $14,400,000 $14,400,000
$9,600,000 $9,600,000 $9,600,000
$9,600,000 $9,600,000 $9,600,000
$6,000,000 $6,000,000 $6,000,000
$9,600,000 $9,600,000 $9,600,000
$4,200,000 $4,200,000 $4,200,000
$7,200,000 $7,200,000 $7,200,000

$60,600,000 $60,600,000 $60,600,000


$9,600,000 $9,600,000 $9,600,000
$10,836,000 $14,448,000 $14,448,000
$8,400,000 $8,400,000 $8,400,000
$18,060,000 $21,672,000 $21,672,000
$8,400,000 $8,400,000 $8,400,000
$67,200,000 $76,800,000 $76,800,000
$64,800,000 $75,600,000 $75,600,000
$12,000,000 $12,000,000 $12,000,000
$54,000,000 $60,000,000 $60,000,000
$7,200,000 $7,200,000 $7,200,000
$22,500,000 $27,000,000 $27,000,000
$33,600,000 $36,000,000 $38,400,000
$6,300,000 $6,750,000 $7,200,000
$12,600,000 $13,500,000 $14,400,000
$12,600,000 $13,500,000 $14,400,000
$12,600,000 $13,500,000 $14,400,000
$6,300,000 $6,750,000 $7,200,000
$9,600,000 $9,600,000 $9,600,000
$7,200,000 $7,200,000 $7,200,000
$12,000,000 $12,000,000 $12,000,000
$395,796,000 $439,920,000 $445,920,000
$456,396,000 $500,520,000 $506,520,000

cantidad de abuelitos, mayor es el numero de personal que


e añadiren 10 clases mas a cada uno por concepto de clases
Costos Variables Año 1 Año 2
Aumenta según % aumento clientes 8.33
Medicamentos $ 500,000 $ 541,667
Insumos Basicos (Alimentos, aseo, otros) $ 3,500,000 $ 3,791,667
Sueldo y honorarios $ 335,472,000 $ 389,796,000
Total $ 339,472,000 $ 394,129,333

Costos Fijos Año 1 Año 2


Gastos generales (Luz, agua, gas, etc.) $ 800,000 $ 800,000
Insumos medicos y/o ortopedicos $ 400,000 $ 400,000
Total $ 1,200,000 $ 1,200,000
Año 3 Año 4 Año 5
7.69 7.14 6.67
$ 583,333 $ 625,000 $ 666,667
$ 4,083,333 $ 4,375,000 $ 4,666,667
$ 395,796,000 $ 439,920,000 $ 445,920,000
$ 400,462,667 $ 444,920,000 $ 451,253,333

Año 3 Año 4 Año 5


$ 800,000 $ 800,000 $ 800,000
$ 400,000 $ 400,000 $ 400,000
$ 1,200,000 $ 1,200,000 $ 1,200,000
Inversion Costos Depreciacion (Años) Dep. Anual
Terreno $ 50,000,000
Vivienda $ 400,000,000 50 $ 8,000,000
Muebles y Equipos $ 80,000,000 7 $ 11,428,571
Camion 3/4 $ 15,000,000 7 $ 2,142,857
Total $ 545,000,000 $ 21,571,429

Prestamo 70% $ 381,500,000


Socios Comanditarios 30% $ 163,500,000
Total $ 545,000,000

Interes credito santander


empresas 7.80%
Segun modelo frances de amortizacion
Periodo Cuota Interes Amortizacion Saldo
0 $ 381,500,000
1 $ 95,046,011 $ 29,757,000 $ 65,289,011 $ 316,210,989
2 $ 95,046,011 $ 24,664,457 $ 70,381,554 $ 245,829,435
3 $ 95,046,011 $ 19,174,696 $ 75,871,315 $ 169,958,119
4 $ 95,046,011 $ 13,256,733 $ 81,789,278 $ 88,168,842
5 $ 95,046,011 $ 6,877,170 $ 88,168,842 $ 0

Factor cuota 4.0138454543