Actividad 4.2

SupuestosActividad 4.2 Clculo del Plan Financiero

Caso Invernadero 2INVERSIN QUE REALIZAN LOS SOCIOSInversin en Activos FijosUnidadesCostos de unidadTotalMaquinaria1$600,000.00$600,000Herramienta de trabajo1$100,000.00$100,000Equipo de Transporte1$200,000.00$200,000 00.00.0 00.00.0 00.00.0 00.00.000.00.0 00.00.000.00.000.00.0Sub-total$900,000Inversin en Capital de TrabajoMateria prima$50,000Bancos$50,000 0.0 0.0Sub-total$100,000TOTAL$1,000,000

Estimacin de la Inversin NecesariaMaquinaria nueva1$ 650,000$650,000.00Materia prima nueva1$ 150,000$150,000.00 0$ 00.0 0$ 00.0 0$ 00.0 0$ 00.0 0$ 00.0 0$ 00.0 0$ 00.0 0$ 00.0 0$ 00.000.00.0 00.00.0 00.00.0TOTAL$800,000

FUENTES DE FINANCIAMIENTOAportacin de los socios$1,000,000.0055.56%Financiamiento Deuda$800,000.0044.44% TOTAL$1,800,000.00100.00% Aut: Ing. Eliezer Valencia Lpez

Inv. Inicial

Caso Invernadero 2Depreciacin Anual% Deprec.INVERSIN INICIALConceptoCantidadAo 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10Maquinaria $600,000Maquinaria$600,00010%$60,000$60,000$60,000$60,000$60,000$60,000$60,000$60,000$60,000$60,000Herramienta de trabajo$100,000Herramienta de trabajo$100,00015%$15,000$15,000$15,000$15,000$15,000$15,000$15,000$15,000$15,000$15,000Equipo de Transporte$200,000Equipo de Transporte$200,00020%$40,000$40,000$40,000$40,000$40,000$40,000$40,000$40,000$40,000$40,000Maquinaria nueva$650,000Maquinaria nueva$650,00010%$65,000$65,000$65,000$65,000$65,000$65,000$65,000$65,000$65,000$65,000Materia prima nueva$150,000$00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0 $0 $00%$0$0$0$0$0$0$0$0$0$0Materia prima$50,000$00%$0$0$0$0$0$0$0$0$0$0Bancos$50,000$00%$0$0$0$0$0$0$0$0$0$0$00%$0$0$0$0$0$0$0$0$0$0TOTAL$1,800,000$00%$0$0$0$0$0$0$0$0$0$0 $00%$0$0$0$0$0$0$0$0$0$0Los recursos para financiar el monto de la inversin inicial sern aportados una parte por el empresario y otra con financiamiento en la siguiente proporcin:$00%$0$0$0$0$0$0$0$0$0$0$00%$0$0$0$0$0$0$0$0$0$0$00%$0$0$0$0$0$0$0$0$0$0 $00%$0$0$0$0$0$0$0$0$0$0Aportacin de los socios $1,000,000.0055.56% $00%$0$0$0$0$0$0$0$0$0$0 Financiamiento Deuda $800,000.0044.44% $1,800,000.00100.00%Total Activo Fijo$1,550,000 Depreciacin Acumulada$180,000$180,000$180,000$180,000$180,000$180,000$180,000$180,000$180,000$180,000 GTOS. DEVENGADOS$150,000$150,000 $0

Suma activo fijo y g. preop.$1,700,000Financiamiento ConceptoAo 1Ao 2Ao 3Ao 4Ao 5Financiamiento $800,000 Tasa14%Plazo (meses)48Capital $200,000$200,000$200,000$200,000$0Intereses$112,000840005600028000$0Total$312,000$284,000$256,000$228,000$0

Aut: Ing. Eliezer Valencia Lpez

Deuda

CALENDARIO DE PAGO DE LA DEUDAMES SALDOPAGO A PRINCIPAL $SALDO1800,000.0016,666.67783,333.332783,333.3316,666.67766,666.673766,666.6716,666.67750,000.004750,000.0016,666.67733,333.335733,333.3316,666.67716,666.676716,666.6716,666.67700,000.007700,000.0016,666.67683,333.338683,333.3316,666.67666,666.679666,666.6716,666.67650,000.0010650,000.0016,666.67633,333.3311633,333.3316,666.67616,666.6712616,666.6716,666.67600,000.0013600,000.0016,666.67583,333.3314583,333.3316,666.67566,666.6715566,666.6716,666.67550,000.0016550,000.0016,666.67533,333.3317533,333.3316,666.67516,666.6718516,666.6716,666.67500,000.0019500,000.0016,666.67483,333.3320483,333.3316,666.67466,666.6721466,666.6716,666.67450,000.0022450,000.0016,666.67433,333.3323433,333.3316,666.67416,666.6724416,666.6716,666.67400,000.0025400,000.0016,666.67383,333.3326383,333.3316,666.67366,666.6727366,666.6716,666.67350,000.0028350,000.0016,666.67333,333.3329333,333.3316,666.67316,666.6730316,666.6716,666.67300,000.0031300,000.0016,666.67283,333.3332283,333.3316,666.67266,666.6733266,666.6716,666.67250,000.0034250,000.0016,666.67233,333.3335233,333.3316,666.67216,666.6736216,666.6716,666.67200,000.0037200,000.0016,666.67183,333.3338183,333.3316,666.67166,666.6739166,666.6716,666.67150,000.0040150,000.0016,666.67133,333.3341133,333.3316,666.67116,666.6742116,666.6716,666.67100,000.0043100,000.0016,666.6783,333.334483,333.3316,666.6766,666.674566,666.6716,666.6750,000.004650,000.0016,666.6733,333.334733,333.3316,666.6716,666.674816,666.6716,666.670.00Aut: Ing. Eliezer Valencia Lpez49 16,666.67 50 16,666.67 51 16,666.67 52 16,666.67 53 16,666.67 54 16,666.67 55 16,666.67 56 16,666.67 57 16,666.67 58 16,666.67 59 16,666.67 60 16,666.67

1,000,000.00

UnidadesCaso Invernadero 2PROYECCIN DE UNIDADES PRODUCIDASAO 1PRECIO VENTACOSTO MPMANO DE OBRAGIFMESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTAL INGRESOS Invernadero Cenital11111111111112$260,000 $122,000.00$52,000.00$21,000.00Invernadero Tnel11111111111112$220,000$97,000.00$43,000.00$16,000.00Invernadero Casa Sombra11111111111112$155,000$87,000.00$31,000.00$13,000.00 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0TOTAL33333333333336 AO 2MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital11111111111112$275,600.00$122,000.00$55,640.00$22,470.00Invernadero Tnel11111111111112$233,200.00$97,000.00$46,010.00$17,120.00Invernadero Casa Sombra11111111111112$164,300.00$87,000.00$33,170.00$13,910.00 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0TOTAL33333333333336

AO 3MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital11111111111112$292,136.00$122,000.00$59,534.80$24,042.90Invernadero Tnel11111111111112$247,192.00$97,000.00$49,230.70$18,318.40Invernadero Casa Sombra11111111111112$174,158.00$87,000.00$35,491.90$14,883.70 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0TOTAL33333333333336

AO 4MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital11111111111112$309,664.16$131,760.00$63,702.24$25,725.90Invernadero Tnel22222222222224$262,023.52$104,760.00$52,676.85$19,600.69Invernadero Casa Sombra22222222222224$184,607.48$93,960.00$37,976.33$15,925.56 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0TOTAL55555555555560

AO 5MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital11111111111112$328,244$142,300.80$68,161.39$27,526.72Invernadero Tnel22222222222224$277,745$113,140.80$56,364.23$20,972.74Invernadero Casa Sombra22222222222224$195,684$101,476.80$40,634.68$17,040.35 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0 00000000000000.00.00.00.0TOTAL55555555555560

Aut: Ing. Eliezer Valencia Lpez

CostosFyVCaso Invernadero 2ANLISIS DE COSTOS FIJOS Y VARIABLES AO 1 COSTO / MESMES 1MES 2MES 3MES 4MES 5MES 6MES 7MES 8MES 9MES 10MES 11MES 12TOTALFIJOSAdministrativosSueldos Sueldos25,00025,00025,00025,00025,00025,00025,00025,00025,00025,00025,00025,000300,000Total Sueldos25,00025,00025,00025,00025,00025,00025,00025,00025,00025,00025,00025,000300,000Renta26,00026,00026,00026,00026,00026,00026,00026,00026,00026,00026,00026,000312,000Luz3,5003,5003,5003,5003,5003,5003,5003,5003,5003,5003,5003,50042,0000000000000000 0000000000000SubTotal54,50054,50054,50054,50054,50054,50054,50054,50054,50054,50054,50054,500654,000Gastos de VentasSueldos28,00028,00028,00028,00028,00028,00028,00028,00028,00028,00028,00028,000336,000Gasolina16,00016,00016,00016,00016,00016,00016,00016,00016,00016,00016,00016,000192,000Telefonos moviles11,00011,00011,00011,00011,00011,00011,00011,00011,00011,00011,00011,000132,000Publicidad y Promocin010,0000010,000000010,0000030,000Art. Promocionales0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00SubTotal55,00065,00055,00055,00065,00055,00055,00055,00055,00065,00055,00055,000690,000TOTAL FIJOS109,500119,500109,500109,500119,500109,500109,500109,500109,500119,500109,500109,5001,344,000VARIABLESMercanca$306,000.00$306,000.00$306,000.00$306,000.00$306,000.00$306,000.00$306,000.00$306,000.00$306,000.00$306,000.00$306,000.00$306,000.003,672,000Mano de obra126,000126,000126,000126,000126,000126,000126,000126,000126,000126,000126,000126,0001,512,000GIF50,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,000600,0000000000000000 0000000000000TOTAL VARIABLES482,000482,000482,000482,000482,000482,000482,000482,000482,000482,000482,000482,0005,784,000COSTO TOTAL591,500601,500591,500591,500601,500591,500591,500591,500591,500601,500591,500591,5007,128,000

AO 2 COSTO / MESMES 1MES 2MES 3MES 4MES 5MES 6MES 7MES 8MES 9MES 10MES 11MES 12TOTALFIJOSAdministrativosSueldos Sueldos26,75026,75026,75026,75026,75026,75026,75026,75026,75026,75026,75026,750321,000Total Sueldos26,75026,75026,75026,75026,75026,75026,75026,75026,75026,75026,75026,750321,000 Renta27,82027,82027,82027,82027,82027,82027,82027,82027,82027,82027,82027,820333,840Luz3,7453,7453,7453,7453,7453,7453,7453,7453,7453,7453,7453,74544,94000000000000000 0000000000000SubTotal58,31558,31558,31558,31558,31558,31558,31558,31558,31558,31558,31558,315699,780Gastos de VentasSueldos29,96029,96029,96029,96029,96029,96029,96029,96029,96029,96029,96029,960359,520Gasolina17,12017,12017,12017,12017,12017,12017,12017,12017,12017,12017,12017,120205,440Telefonos moviles11,77011,77011,77011,77011,77011,77011,77011,77011,77011,77011,77011,770141,240Publicidad y Promocin010,7000010,700000010,7000032,100Art. Promocionales000000000000000000000000000SubTotal58,85069,55058,85058,85069,55058,85058,85058,85058,85069,55058,85058,850738,300TOTAL FIJOS117,165127,865117,165117,165127,865117,165117,165117,165117,165127,865117,165117,1651,438,080VARIABLESMercanca$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,0003,672,000Mano de obra134,820134,820134,820134,820134,820134,820134,820134,820134,820134,820134,820134,8201,617,840GIF53,50053,50053,50053,50053,50053,50053,50053,50053,50053,50053,50053,500642,0000000000000000 0000000000000TOTAL VARIABLES494,320494,320494,320494,320494,320494,320494,320494,320494,320494,320494,320494,3205,931,840COSTO TOTAL611,485622,185611,485611,485622,185611,485611,485611,485611,485622,185611,485611,4857,369,920

AO 3 COSTO / MESMES 1MES 2MES 3MES 4MES 5MES 6MES 7MES 8MES 9MES 10MES 11MES 12TOTALFIJOSAdministrativosSueldos Sueldos28,62328,62328,62328,62328,62328,62328,62328,62328,62328,62328,62328,623343,470Total Sueldos28,62328,62328,62328,62328,62328,62328,62328,62328,62328,62328,62328,623343,470Renta29,76729,76729,76729,76729,76729,76729,76729,76729,76729,76729,76729,767357,209Luz4,0074,0074,0074,0074,0074,0074,0074,0074,0074,0074,0074,00748,08600000000000000 0000000000000SubTotal62,39762,39762,39762,39762,39762,39762,39762,39762,39762,39762,39762,397748,765Gastos de VentasSueldos32,05732,05732,05732,05732,05732,05732,05732,05732,05732,05732,05732,057384,686Gasolina18,31818,31818,31818,31818,31818,31818,31818,31818,31818,31818,31818,318219,821Telefonos moviles12,59412,59412,59412,59412,59412,59412,59412,59412,59412,59412,59412,594151,127Publicidad y Promocin011,4490011,449000011,4490034,347Art. Promocionales000000000000000000000000000SubTotal62,97074,41962,97062,97074,41962,97062,97062,97062,97074,41962,97062,970789,981TOTAL FIJOS125,367136,816125,367125,367136,816125,367125,367125,367125,367136,816125,367125,3671,538,746VARIABLESMercanca$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,000$306,0003,672,000Mano de obra144,257144,257144,257144,257144,257144,257144,257144,257144,257144,257144,257144,2571,731,089GIF57,24557,24557,24557,24557,24557,24557,24557,24557,24557,24557,24557,245686,940 00000000000000000000000000TOTAL VARIABLES507,502507,502507,502507,502507,502507,502507,502507,502507,502507,502507,502507,5026,090,029COSTO TOTAL632,869644,318632,869632,869644,318632,869632,869632,869632,869644,318632,869632,8697,628,774

AO 4 COSTO / MESMES 1MES 2MES 3MES 4MES 5MES 6MES 7MES 8MES 9MES 10MES 11MES 12TOTALFIJOSAdministrativosSueldos Sueldos30,62630,62630,62630,62630,62630,62630,62630,62630,62630,62630,62630,626367,513Total Sueldos30,62630,62630,62630,62630,62630,62630,62630,62630,62630,62630,62630,626367,513Renta31,85131,85131,85131,85131,85131,85131,85131,85131,85131,85131,85131,851382,213Luz4,2884,2884,2884,2884,2884,2884,2884,2884,2884,2884,2884,28851,45200000000000000 SubTotal66,76566,76566,76566,76566,76566,76566,76566,76566,76566,76566,76566,765801,178Gastos de VentasSueldos34,30134,30134,30134,30134,30134,30134,30134,30134,30134,30134,30134,301411,614Gasolina19,60119,60119,60119,60119,60119,60119,60119,60119,60119,60119,60119,601235,208 Telefonos moviles13,47513,47513,47513,47513,47513,47513,47513,47513,47513,47513,47513,475161,706Publicidad y Promocin012,2500012,250000012,2500036,751Art. Promocionales000000000000000000000000000SubTotal67,37779,62867,37767,37779,62867,37767,37767,37767,37779,62867,37767,377845,280TOTAL FIJOS134,142146,393134,142134,142146,393134,142134,142134,142134,142146,393134,142134,1421,646,458VARIABLESMercanca$529,200$529,200$529,200$529,200$529,200$529,200$529,200$529,200$529,200$529,200$529,200$529,2006,350,400Mano de obra245,009245,009245,009245,009245,009245,009245,009245,009245,009245,009245,009245,0092,940,103GIF96,77896,77896,77896,77896,77896,77896,77896,77896,77896,77896,77896,7781,161,3410000000000000 0000000000000TOTAL VARIABLES870,987870,987870,987870,987870,987870,987870,987870,987870,987870,987870,987870,98710,451,844COSTO TOTAL1,005,1291,017,3801,005,1291,005,1291,017,3801,005,1291,005,1291,005,1291,005,1291,017,3801,005,1291,005,12912,098,302

AO 5 COSTO / MESMES 1MES 2MES 3MES 4MES 5MES 6MES 7MES 8MES 9MES 10MES 11MES 12TOTALFIJOS AdministrativosSueldos Sueldos32,77032,77032,77032,77032,77032,77032,77032,77032,77032,77032,77032,770393,239Total Sueldos32,77032,77032,77032,77032,77032,77032,77032,77032,77032,77032,77032,770393,239Renta34,08134,08134,08134,08134,08134,08134,08134,08134,08134,08134,08134,081408,968Luz4,5884,5884,5884,5884,5884,5884,5884,5884,5884,5884,5884,58855,05300000000000000 0000000000000SubTotal71,43871,43871,43871,43871,43871,43871,43871,43871,43871,43871,43871,438857,261Gastos de VentasSueldos36,70236,70236,70236,70236,70236,70236,70236,70236,70236,70236,70236,702440,427Gasolina20,97320,97320,97320,97320,97320,97320,97320,97320,97320,97320,97320,973251,673Telefonos moviles14,41914,41914,41914,41914,41914,41914,41914,41914,41914,41914,41914,419173,025Publicidad y Promocin013,1080013,108000013,1080039,324Art. Promocionales000000000000000000000000000SubTotal72,09485,20272,09472,09485,20272,09472,09472,09472,09485,20272,09472,094904,449TOTAL FIJOS143,532156,640143,532143,532156,640143,532143,532143,532143,532156,640143,532143,5321,761,710VARIABLESMercanca$571,536$571,536$571,536$571,536$571,536$571,536$571,536$571,536$571,536$571,536$571,536$571,5366,858,432Mano de obra262,159262,159262,159262,159262,159262,159262,159262,159262,159262,159262,159262,1593,145,910 GIF103,553103,553103,553103,553103,553103,553103,553103,553103,553103,553103,553103,5531,242,6350000000000000 0000000000000TOTAL VARIABLES937,248937,248937,248937,248937,248937,248937,248937,248937,248937,248937,248937,24811,246,977COSTO TOTAL1,080,7801,093,8881,080,7801,080,7801,093,8881,080,7801,080,7801,080,7801,080,7801,093,8881,080,7801,080,78013,008,687

Aut: Ing. Eliezer Valencia Lpez

IngresosCaso Invernadero 2PROYECCIN DE INGRESOSAO 1MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOS Invernadero Cenital$260,000$260,000$260,000$260,000$260,000$260,000$260,000$260,000$260,000$260,000$260,000$260,0003,120,000Invernadero Tnel$220,000$220,000$220,000$220,000$220,000$220,000$220,000$220,000$220,000$220,000$220,000$220,0002,640,000Invernadero Casa Sombra$155,000$155,000$155,000$155,000$155,000$155,000$155,000$155,000$155,000$155,000$155,000$155,0001,860,000 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00TOTAL635,000635,000635,000635,000635,000635,000635,000635,000635,000635,000635,000635,0007,620,000

AO 2MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital$275,600$275,600$275,600$275,600$275,600$275,600$275,600$275,600$275,600$275,600$275,600$275,6003,307,200Invernadero Tnel$233,200$233,200$233,200$233,200$233,200$233,200$233,200$233,200$233,200$233,200$233,200$233,2002,798,400Invernadero Casa Sombra$164,300$164,300$164,300$164,300$164,300$164,300$164,300$164,300$164,300$164,300$164,300$164,3001,971,600 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00TOTAL673,100673,100673,100673,100673,100673,100673,100673,100673,100673,100673,100673,1008,077,200

AO 3MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital$292,136.00$292,136.00$292,136.00$292,136.00$292,136.00$292,136.00$292,136.00$292,136.00$292,136.00$292,136.00$292,136.00$292,136.003,505,632Invernadero Tnel$247,192.00$247,192.00$247,192.00$247,192.00$247,192.00$247,192.00$247,192.00$247,192.00$247,192.00$247,192.00$247,192.00$247,192.002,966,304Invernadero Casa Sombra$174,158.00$174,158.00$174,158.00$174,158.00$174,158.00$174,158.00$174,158.00$174,158.00$174,158.00$174,158.00$174,158.00$174,158.002,089,896 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00 0.00.00.00.00.00.00.00.00.00.00.00.00TOTAL713,486713,486713,486713,486713,486713,486713,486713,486713,486713,486713,486713,4868,561,832

AO 4MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital309,664309,664309,664309,664309,664309,664309,664309,664309,664309,664309,664309,6643,715,970Invernadero Tnel524,047524,047524,047524,047524,047524,047524,047524,047524,047524,047524,047524,0476,288,564Invernadero Casa Sombra369,215369,215369,215369,215369,215369,215369,215369,215369,215369,215369,215369,2154,430,580 0000000000000Aut: Ing. Eliezer Valencia Lpez 0000000000000 0000000000000 0000000000000 0000000000000TOTAL1,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,92614,435,114

AO 5MESMes 1Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8Mes 9Mes 10Mes 11Mes 12TOTALINGRESOSInvernadero Cenital328,244328,244328,244328,244328,244328,244328,244328,244328,244328,244328,244328,2443,938,928Invernadero Tnel555,490555,490555,490555,490555,490555,490555,490555,490555,490555,490555,490555,4906,665,878Invernadero Casa Sombra391,368391,368391,368391,368391,368391,368391,368391,368391,368391,368391,368391,3684,696,414 0000000000000 0000000000000 0000000000000 0000000000000 0000000000000TOTAL1,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,10215,301,221

Valued Acer Customer: Valued Acer Customer:son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de mojarra a un costo de 40.00
Valued Acer Customer: Valued Acer Customer:son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de mojarra a un costo de 40.00
L01266726: L01266726:

son 3 estaques de langosta con bagrea donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de bagre a un costo de 60.00
L01266726: L01266726:

son 3 estaques de langosta con bagrea donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de bagre a un costo de 60.00
L01266726: L01266726:

son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 15000 peces de ornato un costo de 1.00
L01266726: L01266726:

son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 15000 peces de ornato un costo de 1.00
Valued Acer Customer: Valued Acer Customer:son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de mojarra a un costo de 40.00
Valued Acer Customer: Valued Acer Customer:son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de mojarra a un costo de 40.00
L01266726: L01266726:

son 3 estaques de langosta con bagrea donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de bagre a un costo de 60.00
L01266726: L01266726:

son 3 estaques de langosta con bagrea donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de bagre a un costo de 60.00
L01266726: L01266726:

son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 15000 peces de ornato un costo de 1.00
L01266726: L01266726:

son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 15000 peces de ornato un costo de 1.00
Valued Acer Customer: Valued Acer Customer:son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de mojarra a un costo de 40.00
Valued Acer Customer: Valued Acer Customer:son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de mojarra a un costo de 40.00
L01266726: L01266726:

son 3 estaques de langosta con bagrea donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de bagre a un costo de 60.00
L01266726: L01266726:

son 3 estaques de langosta con bagrea donde se esperan 320 kilos de langosta a un costo de 150 pesos y 250 kilos de bagre a un costo de 60.00
L01266726: L01266726:

son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 15000 peces de ornato un costo de 1.00
L01266726: L01266726:

son 3 estaques de langosta con mojarra donde se esperan 320 kilos de langosta a un costo de 150 pesos y 15000 peces de ornato un costo de 1.00

FlujoEfecCaso Invernadero 2ANLISIS DE FLUJOS DE EFECTIVOAO 1CONCEPTOMes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes 12TOTALSaldo Inicial50,00066,00072,00088,000104,000110,000126,000142,000158,000174,000180,000196,000INGRESOS Invernadero Cenital260,000260,000260,000260,000260,000260,000260,000260,000260,000260,000260,000260,0003,120,000Invernadero Tnel220,000220,000220,000220,000220,000220,000220,000220,000220,000220,000220,000220,0002,640,000Invernadero Casa Sombra155,000155,000155,000155,000155,000155,000155,000155,000155,000155,000155,000155,0001,860,000 0000000000000 0000000000000 0000000000000 0000000000000 0000000000000TOTAL INGRESOS635,000635,000635,000635,000635,000635,000635,000635,000635,000635,000635,000635,0007,620,000TOTAL ENTRADAS685,000701,000707,000723,000739,000745,000761,000777,000793,000809,000815,000831,000EGRESOSGastos Fijos109,500119,500109,500109,500119,500109,500109,500109,500109,500119,500109,500109,5001,344,000Gastos Variables482,000482,000482,000482,000482,000482,000482,000482,000482,000482,000482,000482,0005,784,000Pago Intereses9,3339,3339,3339,3339,3339,3339,3339,3339,3339,3339,3339,333112,000Pago de Capital16,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,667200,000Pago de impuestos1,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,50018,000TOTAL EGRESOS619,000629,000619,000619,000629,000619,000619,000619,000619,000629,000619,000619,0007,128,000SALDO FINAL:66,00072,00088,000104,000110,000126,000142,000158,000174,000180,000196,000212,000

ANLISIS DE FLUJOS DE EFECTIVOAO 2CONCEPTOMes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes 12TOTALSaldo Inicial212,000236,650250,600275,250299,900313,850338,500363,150387,799412,449426,399451,049INGRESOS Invernadero Cenital275,600275,600275,600275,600275,600275,600275,600275,600275,600275,600275,600275,6003,307,200Invernadero Tnel233,200233,200233,200233,200233,200233,200233,200233,200233,200233,200233,200233,2002,798,400Invernadero Casa Sombra164,300164,300164,300164,300164,300164,300164,300164,300164,300164,300164,300164,3001,971,600 0000000000000 0000000000000 0000000000000 0000000000000 0000000000000TOTAL INGRESOS673,100673,100673,100673,100673,100673,100673,100673,100673,100673,100673,100673,1008,077,200TOTAL ENTRADAS885,100909,750923,700948,350973,000986,9501,011,6001,036,2501,060,8991,085,5491,099,4991,124,149EGRESOSGastos Fijos117,165127,865117,165117,165127,865117,165117,165117,165117,165127,865117,165117,1651,438,080Gastos Variables494,320494,320494,320494,320494,320494,320494,320494,320494,320494,320494,320494,3205,931,840Pago Intereses7,0007,0007,0007,0007,0007,0007,0007,0007,0007,0007,0007,00084,000Pago de Capital16,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,667200,000Pago de impuestos13,29813,29813,29813,29813,29813,29813,29813,29813,29813,29813,29813,298159,581TOTAL EGRESOS648,450659,150648,450648,450659,150648,450648,450648,450648,450659,150648,450648,4507,453,920SALDO FINAL:236,650250,600275,250299,900313,850338,500363,150387,799412,449426,399451,049475,699

ANLISIS DE FLUJOS DE EFECTIVOAO 3CONCEPTOMes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes 12TOTALSaldo Inicial475,699514,071540,994579,366617,738644,661683,033721,405759,777798,149825,072863,444INGRESOS Invernadero Cenital292,136292,136292,136292,136292,136292,136292,136292,136292,136292,136292,136292,1363,505,632Invernadero Tnel247,192247,192247,192247,192247,192247,192247,192247,192247,192247,192247,192247,1922,966,304Invernadero Casa Sombra174,158174,158174,158174,158174,158174,158174,158174,158174,158174,158174,158174,1582,089,896 0000000000000 0000000000000 0000000000000 0000000000000 0000000000000TOTAL INGRESOS713,486713,486713,486713,486713,486713,486713,486713,486713,486713,486713,486713,4868,561,832TOTAL ENTRADAS1,189,1851,227,5571,254,4801,292,8521,331,2241,358,1471,396,5191,434,8911,473,2631,511,6351,538,5581,576,930EGRESOSGastos Fijos125,367136,816125,367125,367136,816125,367125,367125,367125,367136,816125,367125,3671,538,746Gastos Variables507,502507,502507,502507,502507,502507,502507,502507,502507,502507,502507,502507,5026,090,029Pago Intereses4,6674,6674,6674,6674,6674,6674,6674,6674,6674,6674,6674,66756,000Pago de Capital16,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,667200,000Pago de impuestos20,91220,91220,91220,91220,91220,91220,91220,91220,91220,91220,91220,912250,941TOTAL EGRESOS675,114686,563675,114675,114686,563675,114675,114675,114675,114686,563675,114675,1147,684,774SALDO FINAL:514,071540,994579,366617,738644,661683,033721,405759,777798,149825,072863,444901,816

ANLISIS DE FLUJOS DE EFECTIVOAO 4CONCEPTOMes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes 12TOTALSaldo Inicial901,8161,016,7491,119,4311,234,3631,349,2961,451,9781,566,9111,681,8431,796,7761,911,7092,014,3912,129,323INGRESOS Invernadero Cenital309,664309,664309,664309,664309,664309,664309,664309,664309,664309,664309,664309,6643,715,970Invernadero Tnel524,047524,047524,047524,047524,047524,047524,047524,047524,047524,047524,047524,0476,288,564Invernadero Casa Sombra369,215369,215369,215369,215369,215369,215369,215369,215369,215369,215369,215369,2154,430,580 0000000000000 0000000000000 0000000000000 0000000000000 0000000000000TOTAL INGRESOS1,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,9261,202,92614,435,114TOTAL ENTRADAS2,104,7422,219,6752,322,3572,437,2902,552,2222,654,9042,769,8372,884,7692,999,7023,114,6353,217,3173,332,249EGRESOSGastos Fijos134,142146,393134,142134,142146,393134,142134,142134,142134,142146,393134,142134,1421,646,458Gastos Variables870,987870,987870,987870,987870,987870,987870,987870,987870,987870,987870,987870,98710,451,844Pago Intereses2,3332,3332,3332,3332,3332,3332,3332,3332,3332,3332,3332,33328,000Pago de Capital16,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,66716,667200,000Pago de impuestos63,86463,86463,86463,86463,86463,86463,86463,86463,86463,86463,86463,864766,372TOTAL EGRESOS1,087,9941,100,2441,087,9941,087,9941,100,2441,087,9941,087,9941,087,9941,087,9941,100,2441,087,9941,087,99412,126,302SALDO FINAL:1,016,7491,119,4311,234,3631,349,2961,451,9781,566,9111,681,8431,796,7761,911,7092,014,3912,129,3232,244,256

ANLISIS DE FLUJOS DE EFECTIVOAO 5CONCEPTOMes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes 12TOTALSaldo Inicial2,244,2562,375,2012,493,0392,623,9842,754,9302,872,7673,003,7133,134,6583,265,6043,396,5493,514,3873,645,332INGRESOS Invernadero Cenital328,244328,244328,244328,244328,244328,244328,244328,244328,244328,244328,244328,2443,938,928Invernadero Tnel555,490555,490555,490555,490555,490555,490555,490555,490555,490555,490555,490555,4906,665,878Invernadero Casa Sombra391,368391,368391,368391,368391,368391,368391,368391,368391,368391,368391,368391,3684,696,414 0000000000000 0000000000000 0000000000000 0000000000000 0000000000000TOTAL INGRESOS1,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,1021,275,10215,301,221TOTAL ENTRADAS3,519,3583,650,3033,768,1413,899,0864,030,0314,147,8694,278,8144,409,7604,540,7054,671,6514,789,4884,920,434EGRESOSGastos Fijos143,532156,640143,532143,532156,640143,532143,532143,532143,532156,640143,532143,5321,761,710Gastos Variables937,248937,248937,248937,248937,248937,248937,248937,248937,248937,248937,248937,24811,246,977Pago Intereses0000000000000Pago de Capital0000000000000Pago de impuestos63,37663,37663,37663,37663,37663,37663,37663,37663,37663,37663,37663,376760,512TOTAL EGRESOS1,144,1561,157,2641,144,1561,144,1561,157,2641,144,1561,144,1561,144,1561,144,1561,157,2641,144,1561,144,15613,008,687SALDO FINAL:2,375,2012,493,0392,623,9842,754,9302,872,7673,003,7133,134,6583,265,6043,396,5493,514,3873,645,3323,776,278

Aut: Ing. Eliezer Valencia Lpez

Edo.Resul Caso Invernadero 2ESTADO DE RESULTADOS

ESTADO DE PRDIDAS Y GANANCIASAo 1Ao 2Ao 3Ao 4Ao 5CONCEPTO$%$%$%$%$%Ventas7,620,0001008,077,2001008,561,83210014,435,11410015,301,221100Costo TOTAL7,128,00093.547,369,92091.247,628,77489.1012,098,30283.8113,008,68785.02UTILIDAD O MARGEN BRUTO492,0006.46707,2808.76933,05810.902,336,81216.192,292,53414.98GASTOS POR DEPREC.180,0002.36180,0002.23180,0002.10180,0001.25180,0001.18GASTOS DEVENGADOS150,0001.9700.0000.0000.0000.00TOTAL GTOS.DE OPERACIN330,0004.33180,0002.23180,0002.10180,0001.25180,0001.18UTIL.ANTES IMPTOS.E INT.162,0002.13527,2806.53753,0588.802,156,81214.942,112,53413.81COSTO FINANCIERO112,0001.4784,0001.0456,0000.6528,0000.1900.00UTILIDAD ANTES IMPTOS.50,0000.66443,2805.49697,0588.142,128,81214.752,112,53413.81IMPUESTOS(ISR+IETU+PTU)18,0000.24159,5811.98250,9412.93766,3725.31760,5124.97UTIL.NETA A REPARTIR32,0000.42283,6993.51446,1175.211,362,4409.441,352,0228.84DIVIDENDOS DECRETADOS00.0000.0000.0000.0000.00 UTIL. NETA DESPUES DEL REPARTO DE DIVIDENDOS32,0000.42283,6993.51446,1175.211,362,4409.441,352,0228.84 Caso Invernadero 2ANLISISANALISIS FINANCIERO POR LOS AOS TERMINADOS EL 31 DE DICIEMBRERazonesAo 1Ao 2Ao 3Ao 4Ao 51. LIQUIDEZ Circulante0.441.314.76ERROR:#DIV/0!ERROR:#DIV/0! Prueba cida0.351.194.51ERROR:#DIV/0!ERROR:#DIV/0! 2. APALANCAMIENTO Deuda de Activos Totales0.370.230.1000 Rotacin Int. Pagados (Utilidad de operacin a Intereses Pagados)1.456.2813.4577.03ERROR:#DIV/0! N.A.O. (Utilidd Bruta a Utilidad Operativa) 3.041.341.241.081.09 Deuda a Cap.Contable0.580.300.1100 3. ACTIVIDAD Rotacin de inventarios142.56147.40152.58241.97260.17 Das inventario0.000.000.0000 Rotacin Ctas. Por Cobrar00000 Das Ctas. Por Cobrar 00000 4.RENDIMIENTO Utilidad sobre Ventas0.42%3.51%5.21%9.44%8.84% Rendimiento Act. Total 1.9616.5422.7443.6130.20 Rendimiento Cap. Social 0.030.280.451.361.35 Rendimiento Cap.Contable3.1021.5625.320.440.30 CALCULO DE LA TASA INTERNA DE RENDIMIENTO A CINCO AOS SOBRE LA INVERSION:UTILIDAD NETA PROMEDIO695,256INVERSIN-$1,800,000FLUJO 1$32,000Aut: Ing. Eliezer Valencia LpezFLUJO 2$283,699FLUJO 3$446,117FLUJO 4$1,362,440RENTABILIDAD DEL PROYECTO39%FLUJO 5$1,352,022TIR17.93%PERODO DE RECUPERACIN DE LA INVERSIN2.59 CALCULO DEL VALOR PRESENTE NETO CONSIDERANDO UNA TASA DE 5% ANUAL:INVERSION-$1,800,000FLUJO 1$32,000FLUJO 2$283,699FLUJO 3$446,117FLUJO 4$1,362,440FLUJO 5$1,352,022VPN$1,053,399

BalanceGral.Caso Invernadero 2BALANCE GENERALBALANCE GENERAL POR LOS EJERCICIOS TERMINADOS EL 31 DE DICIEMBREBALANCE INICIALAO 1AO 2AO 3AO 4AO 5CONCEPTO$%$%$%$%$%Efectivo y Bancos50,000212,00013475,69928901,816462,244,256723,776,27884Materia prima nueva150,0000000000000Materia prima50,00050,000350,000350,000350,000250,0001 0000000000TOTAL ACTIVO CIRCULANTE250,000262,00016525,69931951,816462,294,256723,826,27884Maquinaria600,000600,00037600,00035600,00031600,00031600,00031Herramienta de trabajo100,000100,0006100,0006100,0005100,0005100,0005Equipo de Transporte200,000200,00012200,00012200,00010200,00010200,00010Maquinaria nueva650,000650,00040650,00038650,00033650,00033650,0003300000000000 00000000000 00000000000 00000000000 00000000000 00000000000 00000000000 00000000000 00000000000 00000000000Depreciacin Acumulada0-180,000-11-360,000-21-540,000-28-720,000-37-900,000-46TOTAL ACTIVO FIJO1,550,0001,370,000841,190,000691,010,00051830,00042650,00033TOTAL ACTIVO1,800,0001,632,0001001,715,6991001,961,8161003,124,2561004,476,278100Proveedores00000000000Prstamo800,000600,00037400,00023200,000100000 TOTAL PASIVO CIRCULANTE800,000600,00037400,00023200,000100000Financiamiento Deuda00000000000 00000000000TOTAL PASIVO800,000600,00074400,00047200,000200000Capital Social1,000,0001,000,000611,000,000581,000,000511,000,000321,000,00022UTILIDAD DEL EJERCICIO32,0002283,69917446,117231,362,440441,352,02230UTILIDADES RETENIDAS0032,0002315,69916761,816242,124,25647TOTAL CAPITAL CONTABLE1,000,0001,032,000631,315,699771,761,816903,124,2561004,476,278100PASIVO Y CAPITAL CONTABLE1,800,0001,632,0001001,715,6991001,961,8161003,124,2561004,476,278100

000000Aut: Ing. Eliezer Valencia Lpez