Anexo B. Anlisis Financiero PROMETE
NDICESECRETARIA DE AGRICULTURA, GANADERA, DESARROLLO RURAL, PESCA Y ALIMENTACINFORMATO: CORRIDA FINANCIERA PROGRAMAS FAPPA Y PROMETENOMBRE DEL PROYECTO:Pizzeria "blablabla"VI. Anlisis FinancieroAPRESUPUESTO DE INVERSINBCLCULOS TCNICOSB.I.MEMORIAS DE CLCULOB. II.COSTOS DE OPERACINCPROYECCIN FINANCIERA MINIMA A 5 AOS.C.I.PROYECCIN DE COSTOS TOTALES DE PRODUCCINC.II.PROYECCIN DE INGRESOSC.III.ESTADO DE RESULTADOSC.IV.FLUJO DE EFECTIVODANLISIS DE RENTABILIDADD.I.PUNTO DE EQUILIBRIOD.lI.VAN, TIR Y B/C
PRESUPUESTO DE INVERSINMEMORIAS DE CLCULOCOSTOS DE OPERACINPROYECCIN DE INGRESOSFLUJO DE EFECTIVOESTADO DE RESULTADOSPROYECCIN DE COSTOS TOTALES DE PRODUCCINVAN, TIR Y B/CPUNTO DE EQUILIBRIO
A. PRESUPUESTO DE INVERSININDICEPizzeria "blablabla"PRESUPUESTO DE INVERSINCONCEPTOSUNIDADCANTIDADCOSTO UNITARIOMONTOSPROGRAMASOCIOSTOTALACTIVO FIJOHornounidad1$30,000.00$30,000.00$30,000.00$30,000.00Refrigeradorunidad1$14,000.00$14,000.00$14,000.00$14,000.00Freidoraunidad1$2,700.00$2,700.00$2,700.00$2,700.00Horno de microodasunidad1$3,000.00$3,000.00$3,000.00$3,000.00charolas circulares de amuminiolote15$100.00$1,500.00$1,500.00$1,500.00Ollas rectas de acero de 10 litrospz2$1,700.00$3,400.00$3,400.00$3,400.00mesa de acero 1.10munidad2$3,000.00$6,000.00$6,000.00$6,000.00caja registradoraunidad1$2,500.00$2,500.00$2,500.00$2,500.00barra despachadora 1.20munidad1$6,000.00$6,000.00$6,000.00$6,000.00licuadoraunidad1$3,600.00$3,600.00$3,600.00$3,600.00mesas de servicio con 4 sillas cada unaunidad15$1,500.00$22,500.00$22,500.00$22,500.00televidsor de 50 pulgadasunidad1$10,000.00$10,000.00$10,000.00$10,000.00ventiladoresunidad4$1,500.00$6,000.00$6,000.00$6,000.00extractor de humosunidad1$2,500.00$2,500.00$2,500.00$2,500.00ACTIVO FIJOMotoneta repartidoraunidad1$20,000.00$20,000.00$20,000.00$20,000.00$142,400.00botes de basura 60lunidad2$2,100.00$4,200.00$4,200.00$4,200.00tanque de gas estacionario 300lunidad1$4,500.00$4,500.00$4,500.00$4,500.00ACTIVO DIFERIDOservicio telefonicomensual1$600.00$600.00$600.00$600.00ACTIVO DIFERIDO0.00.00.0publicidadmensual1$5,000.00$5,000.00$5,000.00$5,000.00$5,600.00CAPITAL DE TRABAJOluzbimestral1$4,000.00$4,000.00$4,000.00$4,000.00renta de inmueblemensual1$5,000.00$5,000.00$5,000.00$5,000.00mano de obrajornal7$19,600.00$137,200.00$137,200.00$137,200.00aguabimestral1$1,000.00$1,000.00$1,000.00$1,000.00CAPITAL DE TRABAJOmateria primalote1$15,000.00$15,000.00$15,000.00$15,000.00gas lpLITROS600$9.00$5,400.00$5,400.00$5,400.00$169,950.00gasolinalitros25$14.00$350.00$350.00$350.00mantenimientolote1$2,000.00$2,000.00$2,000.00$2,000.00TOTAL$317,950.00$317,950.000.0$317,950.00
ENLISTARAN TODOS LOS ARTICULOS A ADQUIRIR CON EL RECURSO DEL PROGRAMA.MEDIDA DE COMPRA DE LOS ARTICULOSCANTIDAD DE ARTICULOS ADQUIRIR = A SOLICITADOS EN ANEXO ACOSTO DE COMPRA DE LOS ARTICULOS A ADQUIRIRBIENES DURADEROS PARA EL FUNCIONAMIENTO DEL PROYECTOSON GASTOS PAGADOS POR ANTICIPADO PERO NECESARIOS PARA LA APERTURA DEL PROYECTOINSUMOS DE PRONTA UTILIZACION INDISPENSABLES PARA LA OPERACIN DEL PROYECTOINDICE
B.I. MEMORIAS DE CLCULOINDICEPizzeria "blablabla"MEMORIAS DE CLCULO DE COSTOS Y VENTASPizza awuaianaPorcin familiarNombre del ProductoPorcinNombre del ProductoPorcinCONCEPTOCANTIDAD ANUALPRECIO DE VENTACOSTO DE VENTACantidadIngredientesPrecioCantidadIngredientesPrecioCantidadIngredientesPrecioPizza hawuaiana familiar2700$125.00$57.50250 garina$2.00Pizza carnes frias1790$125.00$68.005glevadura$1.00pizza de championes1260$125.00$68.00150 mlsalsa$5.002 rebanadaspia$4.00200gjamon$4.001lgas$8.00200gsalchicha$7.00200gqueso$20.006ghuevo$0.2010gajonjoli$1.305 sobressalsa catsup$1.005 sobressalsa valentina$1.00TOTAL$54.50TOTAL0.0TOTAL0.0PROYECCION MENSUAL DE PRODUCTOSCONCEPTO/MESENEROFEBREROMARZOABRILMAYOJUNIOJULIOAGOSTOSEPTIEMBREOCTUBRENOVIEMBREDICIEMBRETOTALPizza hawuaiana familiar300350150150100501501501001501502002000Pizza carnes frias1502002001501501001001501401502001001790pizza de championes901001001501009090901001501001001260000000COSTOS DE PRODUCCIONCONCEPTO/MESENEROFEBREROMARZOABRILMAYOJUNIOJULIOAGOSTOSEPTIEMBREOCTUBRENOVIEMBREDICIEMBRETOTALPizza hawuaiana familiar$17,250.00$20,125.00$8,625.00$8,625.00$5,750.00$2,875.00$8,625.00$8,625.00$5,750.00$8,625.00$8,625.00$11,500.00$115,000.00Pizza carnes frias$10,200.00$13,600.00$13,600.00$10,200.00$10,200.00$6,800.00$6,800.00$10,200.00$9,520.00$10,200.00$13,600.00$6,800.00$121,720.00pizza de championes$6,120.00$6,800.00$6,800.00$10,200.00$6,800.00$6,120.00$6,120.00$6,120.00$6,800.00$10,200.00$6,800.00$6,800.00$85,680.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00TOTAL$33,570.00$40,525.00$29,025.00$29,025.00$22,750.00$15,795.00$21,545.00$24,945.00$22,070.00$29,025.00$29,025.00$25,100.00$322,400.00EGRESO ANUAL$322,400.00EGRESO MENSUAL$26,866.67VENTASCONCEPTO/MESENEROFEBREROMARZOABRILMAYOJUNIOJULIOAGOSTOSEPTIEMBREOCTUBRENOVIEMBREDICIEMBRETOTALPizza hawuaiana familiar$37,500.00$43,750.00$18,750.00$18,750.00$12,500.00$6,250.00$18,750.00$18,750.00$12,500.00$18,750.00$18,750.00$25,000.00$250,000.00Pizza carnes frias$18,750.00$25,000.00$25,000.00$18,750.00$18,750.00$12,500.00$12,500.00$18,750.00$17,500.00$18,750.00$25,000.00$12,500.00$223,750.00pizza de championes$11,250.00$12,500.00$12,500.00$18,750.00$12,500.00$11,250.00$11,250.00$11,250.00$12,500.00$18,750.00$12,500.00$12,500.00$157,500.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00TOTAL$67,500.00$81,250.00$56,250.00$56,250.00$43,750.00$30,000.00$42,500.00$48,750.00$42,500.00$56,250.00$56,250.00$50,000.00$631,250.00INGRESO ANUAL$631,250.00COSTOS ADMINISTRATIVOSINGRESO MENSUAL$52,604.17MANO DE OBRAACTIVIDADENCARGADAJORNALESCOSTO POR JORNALSEMANAMENSUALANUALcocinero6$63.77$382.62$1,530.48$18,365.76cajero6$63.77$382.62$1,530.48$18,365.76repartidor6$63.77$382.62$1,530.48$18,365.76mesero6$63.77$382.62$1,530.48$18,365.76auxiliar6$63.77$382.62$1,530.48$18,365.76TOTAL$318.85$1,913.10$7,652.40$91,828.80COSTOS ADMINISTRATIVOSCOSTO ANUALAGUAMENSUAL$1,000.00$12,000.00ENERGIA ELECTRICABIMESTRE$4,000.00$24,000.00GASMENSUAL$5,400.00$64,800.00TOTAL$10,400.00$100,800.00COSTOS DE MANTENIMIENTOMENSUALANUALmantenimiento$2,000.00$24,000.00TOTAL$2,000.00$24,000.00
INDICE
B.II. COSTOS DE OPERACININDICEPizzeria "blablabla"COSTOS DE OPERACINCOSTOS DEL PROYECTOCOSTOSAOAOAOAOAOCONCEPTOMENSUAL12345MATERIA PRIMA$26,866.67$322,400.00$335,296.00$348,707.84$362,656.15$377,162.40MANO DE OBRA$7,652.40$91,828.80$96,420.24$101,241.25$106,303.31$111,618.48ENERGIA ELECTRICA$4.50$54.00$56.70$59.54$62.51$65.64AGUA$1,000.00$12,000.00$12,600.00$13,230.00$13,891.50$14,586.08MANTENIMIENTO$2,000.00$24,000.00$25,200.00$26,460.00$27,783.00$29,172.15GAS$5,400.00$64,800.00$68,040.00$71,442.00$75,014.10$78,764.81TOTAL$42,923.57$515,082.80$537,612.94$561,140.63$585,710.58$611,369.55
INDICE
C.I. PROYECCIN COSTOS TOTALESINDICEPizzeria "blablabla"PROYECCIN DE COSTOS TOTALES DE PRODUCCINCOSTOS FIJOSAO 1AO 2AO 3AO 4AO 5MANO DE OBRA$91,828.80$96,420.24$101,241.25$106,303.31$111,618.48AGUA$12,000.00$12,600.00$13,230.00$13,891.50$14,586.08ENERGIA ELECTRICA$54.00$56.70$59.54$62.51$65.64MANTENIMIENTO$24,000.00$25,200.00$26,460.00$27,783.00$29,172.15GAS$64,800.00$68,040.00$71,442.00$75,014.10$78,764.81TOTAL$192,682.80$202,316.94$212,432.79$223,054.43$234,207.15COSTOS VARIABLESAO 1AO 2AO 3AO 4AO 5MATERIA PRIMA$322,400.00$335,296.00$348,707.84$362,656.15$377,162.40TOTAL$322,400.00$335,296.00$348,707.84$362,656.15$377,162.40AO 1AO 2AO 3AO 4AO 5COSTOS FIJOS$192,682.80$202,316.94$212,432.79$223,054.43$234,207.15COSTOS VARIABLES$322,400.00$335,296.00$348,707.84$362,656.15$377,162.40COSTOS TOTALES$515,082.80$537,612.94$561,140.63$585,710.58$611,369.55
INDICE
C.II. PROYECCIN DE INGRESOSINDICEPizzeria "blablabla"PROYECCIN DE INGRESOSVOLUMENPRECIOVENTASAOAOAOAOAOCONCEPTOSEMESTREUNITARIOSEMESTRE12345Pizza hawuaiana familiar1000$125.00$125,000.00$250,000.00$262,500.00$275,625.00$289,406.25$303,876.56Pizza carnes frias895$125.00$111,875.00$223,750.00$234,937.50$246,684.38$259,018.59$271,969.52pizza de championes630$125.00$78,750.00$157,500.00$165,375.00$173,643.75$182,325.94$191,442.230$8.00$0.00$0.00$0.00$0.00$0.00$0.000$10.00$0.00$0.00$0.00$0.00$0.00$0.000$11.00$0.00$0.00$0.00$0.00$0.00$0.000$13.00$0.00$0.00$0.00$0.00$0.00$0.000$180.00$0.00$0.00$0.00$0.00$0.00$0.000$160.00$0.00$0.00$0.00$0.00$0.00$0.00TOTAL$315,625.00$631,250.00$662,812.50$695,953.13$730,750.78$767,288.32
INDICE
C.III. ESTADO DE RESULTADOSINDICEPizzeria "blablabla"ESTADO DE RESULTADOSCONCEPTOSAO 1AO 2AO 3AO 4AO 5( + ) VENTAS$631,250.00$662,812.50$695,953.13$730,750.78$767,288.32COSTOS FIJOS$192,682.80$202,316.94$212,432.79$223,054.43$234,207.15COSTOS VARIABLES$322,400.00$335,296.00$348,707.84$362,656.15$377,162.40( - ) COSTOS TOTALES$515,082.80$537,612.94$561,140.63$585,710.58$377,162.40( = ) UTILIDAD BRUTA$116,167.20$125,199.56$134,812.50$145,040.20$390,125.92( - ) DEPRECIACION$14,240.00$14,952.00$15,699.60$16,484.58$17,308.81( = ) UTILIDAD ANTES DE IMPUESTOS$101,927.20$110,247.56$119,112.90$128,555.62$372,817.11( - ) IMPUESTOS$10,192.72$10,702.36$11,237.47$11,799.35$12,389.31( = ) UTILIDAD DEL EJERCICIO$91,734.48$99,545.20$107,875.42$116,756.27$360,427.80COSTOS DE DEPRECIACIONESACTIVO FIJOVALOR ORIGINALTASAAOSDEP ANUALVALOR RESCATEHorno$30,000.0010.00%10$3,000.00$15,000.00Refrigerador$14,000.0010.00%10$1,400.00$7,000.00Freidora$2,700.0010.00%10$270.00$1,350.00Horno de microodas$3,000.0010.00%10$300.00$1,500.00charolas circulares de amuminio$1,500.0010.00%10$150.00$750.00Ollas rectas de acero de 10 litros$3,400.0010.00%10$340.00$1,700.00mesa de acero 1.10m$6,000.0010.00%10$600.00$3,000.00caja registradora$2,500.0010.00%10$250.00$1,250.00barra despachadora 1.20m$6,000.0010.00%10$600.00$3,000.00licuadora$3,600.0010.00%10$360.00$1,800.00mesas de servicio con 4 sillas cada una$22,500.0010.00%10$2,250.00$11,250.00televidsor de 50 pulgadas$10,000.0010.00%10$1,000.00$5,000.00ventiladores$6,000.0010.00%10$600.00$3,000.00extractor de humos$2,500.0010.00%10$250.00$1,250.00Motoneta repartidora$20,000.0010.00%10$2,000.00$10,000.00botes de basura 60l$4,200.0010.00%10$420.00$2,100.00tanque de gas estacionario 300l$4,500.0010.00%10$450.00$2,250.00TOTAL$142,400.00$14,240.00$71,200.00
DOCUMENTO REFLEJADO A 5 AOS, CONSIDERANDO LA FORMULA ESTABLECIDA.BIENES DURADEROS PARA EL FUNCIONAMIENTO DEL PROYECTOINDICE
C.V. FLUJO DE EFECTIVOINDICEPizzeria "blablabla"FLUJO DE EFECTIVOCONCEPTOS / AOAO 0AO 1AO 2AO 3AO 4AO 5( + ) VENTAS$631,250.00$662,812.50$695,953.13$730,750.78$767,288.32( + ) VALOR DE RESCATE$71,200.00( = ) INGRESOS TOTALES$631,250.00$662,812.50$695,953.13$730,750.78$838,488.32COSTOS FIJOS$192,682.80$202,316.94$212,432.79$223,054.43$234,207.15COSTOS VARIABLES$322,400.00$335,296.00$348,707.84$362,656.15$377,162.40( = ) COSTOS TOTALES$515,082.80$537,612.94$561,140.63$585,710.58$611,369.55COMPRA ACTIVO FIJO$142,400.00COMPRA ACTIVO DIFERIDO$5,600.00COMPRA CAPITAL DE TRABAJO$169,950.00( = ) SALDO FINAL$(317,950.00)$116,167.20$125,199.56$134,812.50$145,040.20$227,118.77
DOCUMENTO QUE MUESTRA ENTRADAS Y SALIDAS DE EFECTIVO EN UN PERIODO DETERMINADO.INDICE
D.I. PUNTO DE EQUILIBRIOINDICEPizzeria "blablabla"PUNTO DE EQUILIBRIOCONCEPTOS / AOAO 1AO 2AO 3AO 4AO 5VENTAS$631,250.00$662,812.50$695,953.13$730,750.78$767,288.32COSTOS FIJOS$192,682.80$202,316.94$212,432.79$223,054.43$234,207.15COSTOS VARIABLES$322,400.00$335,296.00$348,707.84$362,656.15$377,162.40COSTOS TOTALES$515,082.80$537,612.94$561,140.63$585,710.58$611,369.55PUNTO DE EQUILIBRIO $$393,819.06$409,439.51$425,760.32$442,813.30$460,631.81PUNTO DE EQUILIBRIO %62.39%61.77%61.18%60.60%60.03%INTERPRETACINPARA ALCANZAR EL PUNTO DE EQUILIBRIO SE DEBERAN TENER VENTAS POR $161,024.73QUE REPRESENTA EL 53.89% DEL VALOR PROYECTADOA PARTIR DE ESE MONTO DE VENTA SE COMIENZA A TENER UTILIDADES
CALCULAR EL PUNTO DE EQUILIBRIO EN PORCENTAJE DE VENTAS CON LA FORMULA ESTUDIADA.INDICE
D.II. VAN, TIR Y BCINDICEPizzeria "blablabla"VAN, TIR Y B/CTASA DE ACTUALIZACIN10%AOINGRESOSCOSTOSFLUJO DETASAINGRESOSEGRESOSEFECTIVO(1+t)-nACTUALIZADOSACTUALIZADOSAO 0$317,950.00$(317,950.00)1$317,950.00AO 1$631,250.00$515,082.80$116,167.200.9090909091$573,863.64$468,257.09AO 2$662,812.50$537,612.94$125,199.560.826446281$547,778.93$444,308.21AO 3$695,953.13$561,140.63$134,812.500.7513148009$522,879.88$421,593.26AO 4$730,750.78$585,710.58$145,040.200.6830134554$499,112.62$400,048.21AO 5$767,288.32$611,369.55$227,118.770.6209213231$476,425.68$379,612.39TOTAL$3,488,054.73$3,128,866.49$430,388.23$2,620,060.74$2,431,769.16VAN$188,291.58TIR33%B/C1.0774298746CRITERIO DE DECISIN E INTERPRETACIN
VALOR ACTUAL NETOTASA INTERNA DE RETORNORELACION BENEFICIO-COSTOINDICE
