cuadros de costos e ingresos plan económico-2

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 COSTO DE LA MA TERIA PRIMA Precios = Pa = 50 Pb= 80 Meses Producción Material A Material B Cant. Costo Cant. Costo Enero 22,000 55 2,750 110 8,800 Feb 18,000 45 2,250 0 7,200 Mar 24,000 !0 ",000 120 ,!00 #$C 28,000 70 ",500 140 11,200 % otal 2!4,000 !!0 "",000 1,"20 105,!00 factor= 0.0025 0.005 COSTO DE LOS INSUMOS Precios = Pkwh = 1.5 Plt= 0.1 Meses Producción Electricidad A&ua Cant. Costo Cant. Costo Enero 22,000 4,400 !,!00 1,100 1 10 Feb 18,000 ",!00 5,400 00 0 Mar 24,000 4,800 7,200 1,200 120 #$C 28,000 5,!00 8,400 1,400 140 % otal 2!4,000 52,800 7,200 1",200 1,"20 factor= 0.20 0.050 COSTO MANO DE OBRA DIRECT A MOD Costo H.H w= 15.94 w= 37.20 Meses Producción 'breros %(cnicos )*) Costo )*) Costo Enero 22,000 2,!!7 42,5 1" 400 14,880 Feb 18,000 2,182 "4,78" "27 12,174 Mar 24,000 2,0 4!,"78 4"! 1!,2"2 #$C 28,000 ","4 54,107 50 18,"8 % otal 2!4,000 "2,000 510,15! 4,800 178,555 Factor = 0.12 0.018 N obreros= 20 N !"c#icos= Determinación del Costo Hora Hombre Haber Mensal !"#### $%orte Patro#al &e'. C.P. 0.1000 $%orte Patro#al &e'. (.P. 0.0171

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cuadros de costos e ingresos ec

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C.variableCOSTO DE LA MATERIA PRIMAPrecios =Pa =50Pb=80Pc=0.30MesesProduccinMaterial AMaterial BMaterial CCOSTOCant.CostoCant.CostoCant.CostoTOTALEnero22,000552,7501108,80022,0006,60018,150Feb18,000452,250907,20018,0005,40014,850Mar24,000603,0001209,60024,0007,20019,8000.00.0DIC28,000703,50014011,20028,0008,40023,100Total264,00066033,0001,320105,600264,00079,200217,800factor=0.00250.0051COSTO DE LOS INSUMOSPrecios =Pkwh =1.5Plt=0.1Pkg=2.20MesesProduccinElectricidadAguaGasCOSTOCant.CostoCant.CostoCant.CostoTOTALEnero22,0004,4006,6001,1001101252756,985Feb18,0003,6005,400900901022255,715Mar24,0004,8007,2001,2001201363007,6200.00.0DIC28,0005,6008,4001,4001401593508,890Total264,00052,80079,20013,2001,3201,5003,30083,820factor=0.200.0500.0057COSTO MANO DE OBRA DIRECTA MODCosto H.Hw=15.94w=37.20Pkg=MesesProduccinObrerosTcnicosCOSTOH-HCostoH-HCostoTOTALEnero22,0002,66742,51340014,88057,393Feb18,0002,18234,78332712,17446,958Mar24,0002,90946,37843616,23262,6100.00.0DIC28,0003,39454,10750918,93873,045Total264,00032,000510,1564,800178,555688,711Factor =0.120.018N obreros=20N Tcnicos=3Determinacin del Costo Hora Hombre

Haber Mensual1.0000Aporte Patronal Seg. C.P.0.1000Aporte Patronal Seg. L.P.0.0171Aporte Patronal p/vivienda0.0200Aporte Patronal p/bono solidario0.0300Reserva p/aguinaldo0.0834Reserva p/indemnizacin0.0833Reserva p/bono de produccin0.0833Costo Mensual1.4171OBREROTECNICOSueldo Mensual:Bs.1,5003,500

Costo Mensual:Bs.2,125.654,959.85

Costo Anual:Bs.25,50859,518

Dias trabajados cada ao:200

Dias Trabajados cada mes16.67dasHoras trabajadas cada mes 133.33horasCosto Hora Hombre por mes:15.9437.20

C. fijoCOSTO MANO DE OBRA INDIRECTA Bs.1.417112(1) COD(2) CARGOS(3) N de puestos(4 ) Haber Mensual(5) Haber Mensual Total(6)Costo Mensual (5)*1,4171(7) Costo Anual (6)*121Gerente General17,0007,0009,920119,0362Jefe de Departamento35,00015,00021,257255,0783Tcnicos Adm.43,50014,00019,839238,0734Secretarias41,6006,4009,069108,8335Auxiliares61,4008,40011,904142,8446Choferes21,3002,6003,68444,2147Vigilancia21,2002,4003,40140,812TOTALES2255,80079,074948,890

GASTOS GENERALES Bs.ConceptoparcialesCosto MensualCosto AnualTelfonos4*5002,00024,000Portes y Carguosglobal2,00024,000Material Oficinagobal3,50042,000Refrigerios45*Bs.10*177,65091,800Impuestos s/Prop5,000Patentes2,500Otros5006,000TOTALES15,650195,300

Cuadro de DepreciacionesBs.ACTIVO FIJOVIDA UTIL% DepreciacinCosto OriginalValor ResidualDepreciacin AnualEdificaciones205650000650032,175Equipamiento1010105000200008,500Maquinaria812.52940006000029,250Vehculos5202100007000028,000Computadoras425840001000018,500TOTALES1,343,000116,425Cuadro de Amortizacin Activo diferidoAosAmortiz. AnualAmortiz. AcumuldaValor en Libros0500001100001000040000210000200003000031000030000200004100004000010000510000500000

c. fin MUTAL

CUADRO DE AMORTIZACION BANCO A: MUTUALISTAPrstamo =670,000BolivianosPlazo =5aosTasa =0.11anualAnualidad =181,282.11AOSCapital por AmortizarAnualidad de Amortiz.Servicio de InteresesAmortizacinParcialTotal0670,0001562,417.89181,282.1173,700.00107,582.11107,582.112443,001.75181,282.1161,865.97119,416.14226,998.253310,449.84181,282.1148,730.19132,551.91359,550.164163,317.21181,282.1134,149.48147,132.63506,682.7950.00181,282.1117,964.89163,317.21670,000.00

C.FIN COMERCCUADRO DE AMORTIZACION BANCO A: BANCA COMERCIALPrstamo =467,000BolivianosPlazo =5aosTasa =0.14anualAnualidad =158,780.00Razon Decr=13,076.00

AOSCapital por AmortizarAnualidad de Amortiz.Servicio de InteresesAmortizacinParcialTotal0467,0001373,600.00158,780.0065,380.0093,400.0093,400.002280,200.00145,704.0052,304.0093,400.00186,800.003186,800.00132,628.0039,228.0093,400.00280,200.00493,400.00119,552.0026,152.0093,400.00373,600.0050.0106,476.0013,076.0093,400.00467,000.00

costo totalCOSTOS TOTALESCosto VariableCosto FijoDeducible IVAMateria Prima217,800217,800Insumos83,82083,820Mano de Obra Directa MOD688,711Mano de Obra Indireca MOI948,890Gastos Generales195,300195,300Depreciaciones116,425Amortizacin Activo Diferido10,000Intereses Banco A Mutual48,73048,730Intereses Banco B Comercial39,22839,228TOTALES990,3311,358,573584,878COSTO TOTAL2,348,90425%Produccion Total Anual264,000Costo Variable Unitario cvu =3.75VENTASCOSTOS C/FACTMonto imponible para IVA=2,348,903.95584,8781,764,0260.75COSTO FIJO MENSUAL=113,214CALCULO DEL PRECIOCosto untitarioTota =CUT =8.90Utilidad %=100.1IUE % s/utilidad =250.025IT % =30.03IVA%=9.880.09880.2538Precio =Cut/(1-UT-IUE-IT-IVA)Precio =11.92

P. EquilQ =CF/(P-cvu)CF=113,214mensualP=11.92cvu=3.75Q =13,853unidades c/mesProduccinIngresosCosto FijoCosto Var.Costo total10000119,236113,21437,513150,72712000143,083113,21445,015158,229Punto de 14000166,930113,21452,518165,732equilibrio16000190,777113,21460,020173,23418000214,624113,21467,523180,73720000238,471113,21475,025188,23922000262,318113,21482,528195,74224000286,166113,21490,030203,24526000310,013113,21497,533210,74728000333,860113,214105,035218,25030000357,707113,214112,538225,752IT=CT=165,182

ingresosINGRESOS POR VENTASPrecio =11.92MesesProduccinIngresos por Ventas

Enero22,000262,318Feb18,000214,624Mar24,000286,1660.00.0DIC28,000333,860Total264,0003,147,821

plan finCuadro 1: ESTRUCTURA DE INVERSION Y FINANCIAMIENTO (EN Bs.)CODINVERSIONESUnidadCantidadprecio unitarioCOSTO TOTALFINANCIAMIENTOAp. PropioBanco ABanco BI.AC TIVOS FIJOS1,393,000334,000670,000389,0001.1Terreno50,00050,0001.2Edificaciones650,00050,000600,0001.3Equipamiento105,00035,00070,0001.4Maquinaria294,00094,000200,0001.5Vehculos210,000105,000105,0001.6Computadoras84,00084,000

II.ACTIVO DIFERIDO55,00055,0000.00.02.1Estudios40,00040,0002.2Trmites legales15,00015,000

III.CAPITAL DE TRABAJO*87,5289,5280.078,0003.1Materia prima18,1502,15016,0003.2Insumos6,9851,9855,0003.3MOD57,3935,39352,0003.4otros5,0005,000IV.TOTALES1,535,528398,528670,000467,000* Para un ciclo productivo (en nuestro ejemplo es un mes)Cuadro 2: ESTADO DE PERDIDAS Y GANANCIAS (EN Bs.)Precio =11.92CODDetalleAOSANALISIS DE SENSIBILIDAD Precio del Producto12345% Disminucin del PrecioVANTIRIR% de utilizacin60%80%100%100%100%0%1,560,87740%2.02Produccin158,400211,200264,000264,000264,0005%1,233,43635%1.81VENTAS11,888,6932,518,2573,147,8213,147,8213,147,82110%905,99529%1.592IT 3%56,66175,54894,43594,43594,43515%578,55323%1.383INGRESOS PERCIBIDOS1,832,0322,442,7093,053,3863,053,3863,053,38620%251,11216%1.1625%(76,329)9%0.954COSTOS1,546,2171,345,3392,348,9042,321,2472,291,9875Materia Prima1130,680174,240217,800217,800217,8006Insumos150,29267,05683,82083,82083,8207Mano de Obra Directa1413,226550,968688,711688,711688,711ANALISIS DE SENSIBILIDAD Precio Mat. Prima8Ma.de Obra Indirecta1569,334156,240948,890948,890948,890% incremento Precio Mat. Pr.VANTIRIR9Gastos Grales117,180156,240195,300195,300195,3000.001,560,87740%2.0210Depreciaciones116,425116,425116,425116,425116,425582,12520%1,381,17237%1.9011Amort.Activo diferido10,00010,00010,00010,00010,00030%1,280,53536%1.8312Intereses Bco. A73,70061,86648,73034,14917,96540%1,172,70934%1.7613Intereses Bco. B65,38052,30439,22826,15213,07650%1,057,69232%1.6914Utilidad antes de imp.285,8141,097,370704,482732,139761,40060%935,48529%1.6115IVA 13%*75%=9,8828,238108,42069,60372,33575,22616Utilidad despues IVA257,576988,949634,879659,804686,17317IUE 25% S/1664,394247,237158,720164,951171,543ANALISIS DE SENSIBILIDAD Salario MOD18UTILIDAD NETA UDI193,182741,712476,160494,853514,630% incremento Salario MODVANTIRIR0.001,560,87740%2.0220%834,42928%1.5430%408,16520%1.27Cuadro 3: FLUJO DE FUENTES Y USOS (EN Bs.)Depreciacin Acumulada =582,12540%(63,169)9%0.96CODDetalleAOS50%(581,858)-10%0.62012345I.FUENTES1,535,528319,607868,137602,585621,2781,539,4581.1Aporte Propio398,5280.00.00.00.01.2Banco A670,0000.00.00.00.0ANALISIS DE SENSIBILIDAD Sueldos MOI1.3Banco B467,0000.00.00.00.0% incremento Sueldos MOIVANTIRIR1.4Utilidad Neta193,182741,712476,160494,853514,6300.001,560,87740%2.021.5Depreciacin116,425116,425116,425116,425116,42520%913,06929%1.591.6Amort. Activo Diferido10,00010,00010,00010,00010,00030%534,34322%1.351.7Valor Residual810,87540%116,85914%1.081.8Capital de Trabajo87,52850%(341,040)2%0.7860%(841,011)-16%0.45II.USOS1,535,528200,982212,816225,952240,533256,7172.1Activos Fijos1,393,0000.00.00.00.02.2Activo Diferido55,0002.3Capital de Trabajo87,5282.4Amortizacion Bco. A0.0107,582119,416132,552147,133163,3172.5Amortizacin Bco. B0.093,40093,40093,40093,40093,400III.EXCEDENTE0.0183,182731,712466,160484,853504,630IV.EXCEDENTE ACUM.0.0183,182914,8941,381,0541,865,9062,370,536Cuadro 4.A: FLUJO DE CAJA (EN Bs.) Punto de vista del proyecto puro

CODDetalleAOS0123451INVERSIONES(1,535,528)2Utilidad Neta0.0193,182741,712476,160494,853514,6303Depreciaciones0.0116,425116,425116,425116,425116,4254Amort. Activo Diferido0.010,00010,00010,00010,00010,0005Intereses Banco A73,70061,86648,73034,14917,9656Intereses Banco B65,38052,30439,22826,15213,0767Valor Residual810,8758Capital de Trabajo87,5289FLUJO NETO(1,535,528)458,687982,307690,543681,5791,570,498

8Factor Actualizacin 11.000000.900900.811620.731190.658730.593459FLUJO NETO ACTUAL 1(1,535,528)413,231797,262504,919448,977932,014Tasa de Actualiz. 1 =0.11VAN 1 =1,560,877TIR =40%IR =2.02por 1 Bs.

Cuadro 4.B: FLUJO DE CAJA (EN Bs.) Punto de vista del Banco

CODDetalleAOS0123451INVERSIONES(1,535,528)2Utilidad Neta193,182741,712476,160494,853514,6303Depreciaciones116,425116,425116,425116,425116,4254Amort. Activo Diferido10,00010,00010,00010,00010,0005Intereses Banco A6Intereses Banco B7Valor Residual810,8758Capital de Trabajo87,5289FLUJO NETO(1,535,528)319,607868,137602,585621,2781,539,458

8Factor Actualizacin 11.000000.900900.811620.731190.658730.593459FLUJO NETO ACTUAL 1(1,535,528)287,934704,600440,605409,255913,593Tasa de Actualiz. 1 =0.11VAN 1 =1,220,459TIR =34%IR =1.79por 1 Bs.Cuadro 4.C: FLUJO DE CAJA (EN Bs.)Punto de vista de los recursos propios

CODDetalleAOS0123451INVERSIONES(398,528)2Utilidad Neta193,182741,712476,160494,853514,6303Depreciaciones116,425116,425116,425116,425116,4254Amort. Activo Diferido10,00010,00010,00010,00010,0005Amortizacin Bco. A(107,582)(119,416)(132,552)(147,133)(163,317)6Amortizacin Bco. B(93,400)(93,400)(93,400)(93,400)(93,400)7Valor Residual810,8758Capital de Trabajo87,5289FLUJO NETO(398,528)118,625655,321376,633380,7451,282,740

8Factor Actualizacin 11.000000.900900.811620.731190.658730.593459FLUJO NETO ACTUAL 1(398,528)106,869531,873275,391250,809761,244Tasa de Actualiz. 1 =0.11VAN 1 =1,527,658TIR =86%IR =3.83por 1 Bs.ANALISIS DE SENSIBILIDADPrecioVANTIR11.921,527,65886%10.739.668.697.827.046.34