PROYECTO TRUCHAS CORREGIDO.docx

8/15/2019 PROYECTO TRUCHAS CORREGIDO.docx

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UNIVERSIDAD CENTRAL DEL ECUADOR

FACULTAD DE CIENCIAS ADMINISTRATIVAS

CARRERA ADMINISTRACIÓN DE EMPRESAS

TEMA: “PROYECTO DE FACTIBILIDAD PARA LA CRIANZA Y COMERCIALIZACIÓN DE

TRUCHAS ARCOIRIS”

ELABORADO POR:

DANIELA ALEJANDRA BOADA MONTENEGRO

CAROLINA ELIZABETH ERAZO VERDEZOTO

MIRIAN ELIZABETH ESTRADA CARDENAS

DANIELA ELIZABETH MONTA GUAMÁN

DENISSE CONSUELO MONTERO MARTÍNEZ

CURSO: AE 10 -1

AULA:

D!M!DE "UITO JUNIO DEL #01

1


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C$%&'%()$ESTUDIO TÉCNICO…………..........................................................................................3

3.1.CONCEPTO…………….............................................................................................6

3.2.OBJETIVOS DEL ANÁLISIS TÉCNICO- OPERATIVO DE UN PROYECTO......................6

3.2.1.OBJETIVO GENERAL............................................................................................6

3.2.2.OBJETIVOS ESPECÍFICOS.................................................................................... 6

3.3 TAMAO DEL PROYECTO....................................................................................... !

3.3.1.CONCEPTO…………………………………………………………………………………….………………………………………………..!

3.3.2 TAMAO DEL PROYECTO....................................................................................!

3.3.3 FACTORES CONDICIONALES DEL TAMAO DEL PROYECTO...............................!

3.3." UNIDAD DE MEDIDA......................................................................................... 11

3.3.# CAPACIDAD INSTALADA....................................................................................12

3.3.6 CAPACIDAD UTILI$ADA.....................................................................................12

3.3.! PROGRAMA DE PRODUCCI%N O PRESTACI%N DE SERVICIO.............................12

PROCESO DE PRODUCCI%N.......................................................................................12

3." LOCALI$ACI%N DEL PROYECTO........................................................................... 1#

3.".1 TENDENCIAS DE LOCALI$ACI%N.......................................................................1#

3.".2 FACTORES CONDICIONANTES DE LA LOCALI$ACI%N DEL PROYECTO...............16

3.".3 MACROLOCALI$ACI%N......................................................................................1!3."." MICROLOCALI$ACI%N.......................................................................................1&

3.# INGENIERIA DEL PROYECTO................................................................................1'

CONCEPTO................................................................................................................ 1'

3.#.1 DESCRIPCI%N DEL PROCESO DE PRODUCCI%N................................................1'

3.#.1.1 CONCEPTO.................................................................................................... 1'

3.#.2 DIAGRAMA DEL FLUJO DE PROCESO.................................................................21

3.#.3 SELECCION DE TECNOLOGIA Y MATERIALES....................................................22

3.#." RE(UERIMIENTO DE MATERIA PRIMA) MATERIALES E INSUMOS.......................23

3.#.# RE(UERIMIENTO DE PERSONAL.......................................................................2!

3.#.6 DISTRIBUCI*N ESPACIAL..................................................................................2&

DISTRIBUCI%N ESPACIAL DE LA EMPRESA.................................................................3+

ESTUDIO ECON%MICO FINANCIERO...........................................................................32

#.1 B, C/04,5.................................................................................................32

#.2 O789/……………............................................................................................. 32

#.2.1 O789/ G0:,5..............................................................................................32#.2.2 O789/ E;


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#.3 P5,0 D I09:8/0 D5 P:/=/........................................................................33

#.3.1 R4>0 D5 P5,0 D I09:8/0....................................................................33

#.3.1.1. C/0/......................................................................................................33

#.3.2. I09:8?0 F87,...................................................................................................3"

#.3.2.1. C/0/......................................................................................................3"

#.3.3. I09:8?0 D8@:8,............................................................................................3!

#.3.3.1. C/0/......................................................................................................3!

F/>0/ P;/5,........................................................................................................3&

#.3.". C,8,5 T:,,7/........................................................................................... 3'

#.3.".1. C/0/......................................................................................................3'

#.3.".2. M//5/;, ,:, D:>80,: 5 C,8,5 :,,7/....................................3'

#.3.".2.1. M// 5 :8// @,.................................................................3'#.". F80,08,>80/ 5 P:/=/.............................................................................."1

#.".1. R4:/ P:/8/............................................................................................. "1

#.".2. C:8/…........................................................................................................"1

#.#. P:44/ C// = G,/......................................................................."2

#.#.1. C// P:/48?0......................................................................................"3

#.#.1.1. M,0/ O:, D8:,.................................................................................."6

#.#.1.2. G,/ F,:8,8?0.................................................................................. "!

#.#.2. P:44/ G,/ O:,8/0,5............................................................#3

#.#.2.1. G,/ A>808:,89/................................................................................#3

#.#.2.2. G,/ V0,.........................................................................................63

#.#.2.3. G,/ F80,08:/....................................................................................... !2

#.#.2.3.1. C,:,:;8, C:8/.........................................................................!3

#.#.2.3.1.1. C:8/...................................................................................................!3

#.#.2.3.1.2. I0:....................................................................................................!3

#.#.2.3.1.3. E8/:8,8/0.............................................................................. !"

#.#.2.#.1. A>/:8,8?0.............................................................................................!"

#.6. P:44/ 80:/....................................................................................!6

#.!. E,/ ,.......................................................................!'

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#.!.3. F547/ E@89/..............................................................................................&+

#.!.3.1. F547/ @89/ 5 I09:8/08,................................................................&1

#.!.3.2. F547/ E@89/ 5 P:/=/......................................................................&2

#.&.PUNTO DE E(UILIBRIO...................................................................................... 262

#.&.1.PUNTO DE E(UILIBRIO POR CANTIDADES......................................................262

#.&.2.PUNTO DE E(UILIBRIO MONETARIO...............................................................263

EVALUACI%N ECON%MICA DEL PROYECTO............................................................... &&

6.1. B, /04,5.................................................................................................&'

6.2.O789/…….......................................................................................................&'

6.2.1. O789/ 0:,5..............................................................................................&'

6.2.2.O789/ 88/ P/0:,/ 5 C,8,5..................................................................... '+

T,, I0,8?0........................................................................................................'+

T,, R8/ P,;................................................................................................... '2

6.". I08,/: R0,858,...............................................................................'3

6.".1.V,5/: A4,5 N/….........................................................................................'3

6.".2.T,, I0:0, R/:0/.................................................................................. '"

CAPITULOVI………………………..……….

………………………………………………………………………………………………..……… '#6.EVALUACI%N ECON%MICA DEL PROYECTO.........................................................."

6.1.BASE CONCEPTUAL.........................................................................................."

6.2.OBJETIVOS……………........................................................................................"

6.2.1.O789/ G0:,5..........................................................................................."

6.2.2.O789/ E;


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!.A0588 S08858,....................................................................................1"

DESARROLLO ANÁLISIS DE SENSIBILIDAD...........................................................1#

I08


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CAPÍTULO

III

ESTUDIO TÉCNICO

6


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3.1 CONCEPTO

I%*'+&(,.(/% ' .$%+& )' )'&'23(%.(/% )'4 &35$ /6&(3$ )' 4 64%&7 )'&'23(%.(/% )' 4

4$.4(8.(/% /6&(3 )' 4 64%&7 (%,'%('29 )'4 62$:'.&$ : %;4(+(+ $2,%(8&(*$ )3(%(+&2&(*$ :

4',4 7 6;,! ?@!

3.2 OBJETIVOS DEL ANÁLISIS TÉCNICO- OPERATIVO DE UN PROYECTO

• V'2((.2 4 6$+(=(4()) &.%(. )' 4 =2(..(/% )'4 62$).&$ ' +' 62'&'%)'• A%4(82 : )'&'23(%2 '4 &35$ 7 4 4$.4(8.(/% 7 4$+ '(6$+ 7 4+ (%+&4.($%'+ : 4

$2,%(8.(/% /6&(3$+ 2''2()$+ 62 2'4(82 4 62$)..(/%

3.2.1 OBJETIVO GENERAL

D'&'23(%2 4 4$.4(8.(/% /6&(37 4$+ 2''2(3('%&$+ )' (%2'+&2.&27 3&'2(4'+7 6'2+$%47

(%%.(3('%&$7 62$.'+$+ : '+&2.&2 4',4 ' 6'23(&% 4 .2(%8 : .$3'2.(4(8.(/% )' &2.+

=(.) '% '4 S'.&$2 T3=.$ )' 4 .()) )' "(&$!

3.2.2 OBJETIVOS ESPECÍFICOS

• D'&'23(%2 4 4$.4(8.(/% )' %'+&2 '362'+!

E+&=4'.'2 4$+ 2''2(3('%&$+ %'.'+2($+ )' 3(%2( : '(6$+ &'.%$4/,(.$+!

D(+'52 4 64%& 62$).&(* : (2 4 .6.()) )' 62$)..(/%!

D'(%(2 '4 3$)'4$ )3(%(+&2&(*$ : 29)(.$ )' 4 '362'+ ' $2,%(82;% 62 4 .2(%8 :

.$3'2.(4(8.(/% )' &2.+!

3.3 TAMAO DEL PROYECTO

3.3.1 CONCEPTO

!


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E+ + .6.()) (%+&4)7 : +' '62'+ '% %())'+ )' 62$)..(/% 6$2 5$ !S' .$%+()'2 $6&(3$

.%)$ $6'2 .$% 4$+ 3'%$2'+ .$+&$+ &$&4'+ $ 4 3;(3 2'%&=(4()) '.$%/3(. 7 6;,! 100

3.3.2 TAMAO DEL PROYECTO

L .6.()) )' 62$)..(/% )' 4$+ =('%'+ $ +'2*(.($+ '% % 6'2($)$ )' $6'2.(/% )'(%()$7 '+ 4$ '

+' .$%$.' .$3$ &35$ )' % 62$:'.&$


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D()*'+(,(!(&%& &" R"$#)') F(+%+$("#')

L$+ 2'.2+$+ (%%.('2$+ )' 4 '362'+ +' (%(.(2;% .$% '4 6$2&' )'4 0 )' .6(&4 6$2 .)

+$.($7 +('%)$ '4 %3'2$ )' +$.($+ .(%.$ '4 0 2'+&%&' +' $=&'%)2; &2*+ )' % .2)(&$ '% '4

B%.$ )'4 P.((.$7 .$%+()'2%)$ 4 3'$2 $6.(/% )' .'2)$ 4+ 6$49&(.+ '+&=4'.()+ '% .)

'%&())7 .$3$ +' 6')' $=+'2*2

F"+/") &" 0(+%+$(%("+/'

E%&())

(%%.('2

M$%&$ P48$ I%&'2+ %4 C$%)(.($%'+ )'

6,$BANCO CFN K>!000 AOS 1170 F$23

+'3'+&24

L$+ +$.($+ 4 *'8 6$2&% .$% % *'9.4$ 62 +$ )' 4 '362'+ '% ++ .&(*())'+ )'

.$3'2.(4(8.(/% : +9 +' (%(.( 4 ''..(/% )'4 62$:'.&$! E4 .6(&4 6$2&)$ .$%$23 '4 (%(.($ )'4

62$:'.&$ ' (%)(. ,+&$+ )' .$%+&(&.(/%7 .6(&4 )' &2=$7 .$362 )' (%+3$+7 .$362 )'

3(%2(7 '%&2' $&2$+ %'.'+2($+ 62 '4 )'+'%*$4*(3('%&$ )' 4 '362'+!

D()*'+(,(!(&%& &" M%+' &" O,#%

L 3%$ )' $=2 2'62'+'%& '4 '+'28$ 9+(.$ - (%&'4'.&4 ' 2'4(8 '4 $3=2' .$% '4 $='&$ )'

&2%+$232 4$+ 3&'2(4'+ '% 62&'+ '+6'.9(.+ $ 2&9.4$+ .=)$+7 &(4(8%)$ + )'+&2'87

'6'2('%.( : .$%$.(3('%&$+ .(4(& + 4=$2 .$% '4 +$ )' 3;(%+ : '223('%&+ )(+6'+&+

62 '4 ''.&$


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L )(+6$%(=(4()) )' 2'.2+$+ 3%$+7 '+ $&2$ .&$2 ' .$%)(.($% '4 &35$ )'4 62$:'.&$7 6$2 4$

&%&$ '+ 62'.(+$ %4(82 4$+ 2'.2+$+ '(+&'%&'+ : 4$+ ' +' %'.'+(& 62 (%(.(2 4 .2(%8 )'

&2.+!

E% '4 3$3'%&$ )' .$%&2&2 4 6'2+$%4 .$% '4 ' .$%&2; %'+&2 '362'+7 +' )'(%(2; '4 +'4)$

' .) %$ )' '44$+ 2'.(=(2; 6$2 ++ 4=$2'+ )'+'36'5)+ : 4 3(+3$ &('36$ +' 4' (%$232;

.) % )' 4+ $=4(,.($%'+ : %.($%'+ ' )'=' .364(2!

E$'+'%) &" ")$%!%

L+ '.$%$39+ )' '+.4 .$%+&(&:'% 2')..($%'+ )' .$+&$+ %(&2($+ +$.()+ % 364( '+.4

)' 62$)..(/%7 '+ )'.(27 4 =(4()) 62 )(+&2(=(2 4$+ .$+&$+ ($+ +$=2' % ,2% *$43'% )'

62$)..(/%7 $ 4 =(4()) 62 62$).(2 ,2%)'+ *$43'%'+ (% )' 4$,22 % 3:$2 )(*(+(/% )' 4

3%$ )' $=2 : )' 4 '+6'.(4(8.(/%!

E4 $='&(*$ )' 4 '362'+ '+ .2(2 : .$3'2.(4(82 &2.+ ' .364% .$% '+&;%)2'+ )' .4())7

' =2(%)' % 3:$2 +&(+..(/% 4 .$%+3()$2! P2 '44$7 4+ $6'2.($%'+ )' 4 '362'+ '+&2;%

)(2(,()+ 3%&'%'2 $ )(+3(%(2 .$+&$+ .$%$23' +' )'+22$44 '4 62$.'+$ )' .2(%87 62 4$ .4 +'

6')' '362'%)'2 4+ +(,('%&'+ .&(*())'+

C) &2=)$2 .$%.'%&22; + .&(*()) '% % &2' '+6'.9(. : +' 4$ .$%&2&2; 6$2 '4 &('36$

' 2'('2 )'&'23(%) %.(/%!

E4 ='%'(.($ : 4$+ %;4(+(+ )' .4()) )' 4+ &2.+7 +' 2'4(82 '% 4+ 6(+.(%+ )' 4'*(%'7 4',$

6+2 4+ 4+ 4$&%&'+ '+&$ +' 4$ 2'4(82 '% 4 6(+.(,2%7 4$+ 4'*(%$+ ' 62$*'%)2;% )'

6(+.(,2%+ 62$*'')$2+7 .$% % &35$ )' 10 .3 ' 2'62'+'%& + )'+22$44$ '% % #!

L$+ 4'*(%$+ +' 4$+ .2(2 '% 4+ 6(+.(%+ )' 4'*(%' '% '4 .4 6+2% )' 1 @ 3'+'+ 62 ' +'

.$%*('2& '% *'%(47 '4 '%,$2)' : '+&; 4(+&$ 62 4 .$3'2.(4(8.(/%!

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D()*'+(,(!(&%& &" T"$+'!'%

L &'.%$4$,9 ' +' +'4'..($%' (%4(2; )(2'.&3'%&' +$=2' 4 .%&9 )' 4+ (%*'2+($%'+7 .$+&$+ '

(%,2'+$+ )'4 62$:'.&$! L .%&()) : .4()) )' 4+ 3(%2(+7 '(6$+7 '223('%&+7 3$=(4(2($

)' 64%&7 *'9.4$+ : $&2+ (%*'2+($%'+7 +' .2.&'2(82;% %$2343'%&' 6$2 '4 62$.'+$ )' .2(%8!

L 3(%2( : '(6$+ ' +' 2'('2' 62 4 .2(%8 )' 4+ &2.+ +' 62'+'%&% '% 4+ +(,('%&'+

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D()*'+(,(!(&%& &" I+)') 4 M%/"#(% P#(%

C$%+&(&:'% '44$+ 62$).&$+ %&24'+ $ +'3(-'4=$2)$+ : '4=$2)$+ =;+(.$+ '7 4',$ )' 4

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D' %$ .364(2 .$% 4+ ,2%&9+ '+&=4'.()+7 '4 62$*'')$2 +'2; .3=()$7 : %$ *$4*'2; %',$.(2

.$% 4 '362'+ 3'%$+ ' .$362'=' 4 3'$2 '% 4 .4()) )'4 (%+3$ ' $2'.'!

3.3." UNIDAD DE MEDIDA

P2 3')(2 4 .%&()) )'3%)) .$% 4 .4 +' '%2'%& '4 62$:'.&$ '% '+&)($ : +' %4(8% ++

62$:'..($%'+ &2+ .$% '4 $='&(*$ )' ' '4 &35$ %$ +/4$ 2'+6$%) % +(&.(/% .$:%&24

)' .$2&$ 648$7 +(%$ ' +' $6&(3(.' 2'%&' 4 )(%3(+3$ )' 4 )'3%)!

L %()) )' 3')() 62 %'+&2$ 62$).&$ +'2; 6$2 %())'+ : )'6'%)('%)$ + 6'+$ '%

Q(4$,23$+!

L &2. '+ +4)=4' )'=()$ + 4&$ .$%&'%()$ '% O3',7 .$%.'%&2.(/% )' *(&3(% V1#7

.$%&('%' $+$2$7 :$)$7 62$&'9%+7 +'4'%($7 6$&+($ '%&2' $&2$+! S' *'%)' '% + 3:$29 '% .)'%+

)' +6'23'2.)$+!

3.3.# CAPACIDAD INSTALADA

S',% 4$ '+&=4'.()$ '% '4 '+&)($ )' 3'2.)$ +' &'%)'2; % 0 )' 4 )'3%) )' .$%+3$ )'

&2.+ '% 4 622$( )' T3=.$7 62 '4 62(3'2 5$ )' 62$)..(/% &$3%)$ '% .'%& .2(&'2($+

.$3$ 4 (%*'2+(/% (%(.(47 4 .6.())7 4$+ .$+&$+ )' 3%$ )' $=27 3'2.)$ 6$&'%.(4 7 4$+ .$+&$+

)' 3(%2( : '(6$!

3.3.6 CAPACIDAD UTILI$ADA

T#$6%)

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2819 281 281; 281< 281=

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> @ ? 101 10?

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U+(&%&")

1000 1?00 #1@00 #00 ##00

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3.3.! PROGRAMA DE PRODUCCI%N O PRESTACI%N DE SERVICIO

PROCESO DE PRODUCCI%N

S' 2'4(8/ '4 62$.'+$ )' .2(%8 ' +'2; %'.'+2($ )'+22$442 62 4 $=&'%.(/% )' 4+ &2.+7

)(.$ 62$.'+$ 6'23(&(2; 44'*2 .=$ + .2(%8 )' 3%'2 '(.('%&'7 % 4$ .$%+&%&' )' 4

3&'2( 62(3 &(4(8)7 )'3;+ ' +' 62'&'%)' 4$,22 % '(.('%.( '% '4 +$ )'4 &('36$7 3%$ )'

$=27 '%&2' $&2$+!

E4 62'+'%&' '+&)($ (%)(. '4 62$.'+$ )' .2(%8 )' &2.+7 '% 4$+ .4'+ (%&'2*('%'% 4$+ +(,('%&'+

.&(*())'+

P')()$ )' 4'*(%'+ T2+4)$ )' 4'*(%'+ 4+ 6(+.(%+ T2+4)$ )' 4'*(%'+ *'%(4'+ 4+ 6(+.(%+ T2+4)$ )' &2.+ : '%,$2)' S'4'..(/% )' &2.+ C4+((..(/%7 '36.)$ : .$%,'4)$ V'%& : )(+&2(=.(/%!

R""#(("+/') &" M%(+%#(% *'# P#'$")'

P"&(&' &" %!"5(+"):

S' '+6'2 ' 4 3&'2( 62(3 +' '%&2',) 6$2 62&' )'4 62$*'')$2


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• T'36'2&2 )' 10C 1>C!• E4 6H )'4 , )'=' +'2 %'&2$ $ 4(,'23'%&' 4.4(%$• E4 , &('%' ' '+&2 )'=()3'%&' $(,'%)

T#%)!%&' &" %!"5(+") >5"+(!") % !%) *()$(+%):

E% '+& +' 4$+ 4'*(%'+ 6+ 6$2 4 '&6 )' 62'-'%,$2)' :+' *'4*'% 2'+(+&'%&'+ '%'23'))'+ :

)' % 2;6()$ )'+22$44$7 '% '+& 6(+.(% 6+2% +& .364(2 4$+ 3'+'+ )' .2(%8 : +& 4$,22

% 6'+$ )' 1#,!

T#%)!%&' &" /#$6%) 4 "+'#&":

E% 4 &'2.'2 '&6 .$362'%)' 4 +' )' '%,$2)' : &$3 % &('36$ )' # 3'+'+7 4 (%4 )' '+&'

62$.'+$ 4+ &2.+ 4.%8% % 6'+$ 3:$2 10 ,23$+ : + &35$ 3:$2 # .3!

S"!"$$(+ &" /#$6%)

E% '+&' 6+$ 4+ &2.+ 6+% 6$2 % 62$.'+$ )' +'4'..(/% '% '4 .4 +' +'622% 4+ &2.+ '

.364% .$% '4 6'+$ : &35$ 2''2()$


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L )(+&2(=.(/% )' 4+ &2.+ +' 2'4(82 '% % *'9.4$ .$% 2'2(,'2.(/% 62 ' '4 62$).&$

6'23%'8. '% '.'4'%&' '+&)$ : +' 4'+ '%&2',2 )(2'.&3'%&' %'+&2$+ .4('%&'+!

3.7 LOCALIACIÓN DEL PROYECTO

“E4 '+&)($ )' 4$.4(8.(/% &('%' .$3$ 62$6/+(&$ +'4'..($%2 4 =(..(/% 3;+ .$%*'%('%&' 62 '4

62$:'.&$7 '+ )'.(27 '44 ' 2'%&' $&2+ 4&'2%&(*+ 6$+(=4'+ 62$)8. '4 3:$2 %(*'4 )'

='%'(.($ 62 4$+ +2($+ : 62 4 .$3%())7 .$% '4 3'%$2 .$+&$ +$.(47 )'%&2$ )' % 32.$ )'

.&$2'+ )'&'23(%%&'+ $ .$%)(.($%%&'+!

3.".1 TENDENCIAS DE LOCALI$ACI%N

T"+&"+$(% 6%$(% "! '#("+G &" !') (+)'): S$% 4$+ 62$:'.&$+ )' &2%+$23.(/% '% 4$+

' '4 .$+&$ +$.(4 )' &2%+6$2&' )' 4$+ (%+3$+ $ 3&'2(+ 62(3+ '+ 3;+ 4&$ ' '4 )'4

62$).&$ &'23(%)$7 $ '44$+ .:$+ (%+3$+ +$% 6'2'.')'2$+

• T"+&"+$(% 6%$(% "! &")/(+'G: E4 62$:'.&$ )'=' 62$(32+' 4 6$=4.(/% .$%+3()$27

'% '+6'.(47 2'+&2%&'+7 .'%&2$+ .$3'2.(4'+7 =$&('+7 .(%'+7 '&.!

• T"+&"+$(% ,($%$(+ (+/"#"&(%G: S$% 62$:'.&$+ ' 2'('2'% =(.2+' '%&2' 4$+

(%+3$+ : 4 6$=4.(/% .$%+3()$2”!

E% =+' %'+&2$ 62$:'.&$ %4(83$+ %'+&2+ 3'$2'+ &'%)'%.(+ )' 4$.4(8.(/% ' +$%

• T"+&"+$(% 6%$(% "! '#("+G &" !') (+)'): E% %'+&2$ 62$:'.&$ 6$2 4 62$.')'%.( )' 4

3&'2( 62(3


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3.".2 FACTORES CONDICIONANTES DE LA LOCALI$ACI%N DEL PROYECTO

“L$+ .&$2'+ .$%)(.($%%&'+ )' 4 4$.4(8.(/% )' % 62$:'.&$ )' (%*'2+(/%7 '%&2' $&2$+ +$%

1.- U,($%$(+ &" !% %/"#(% *#(% " (+)'): A4,%$+ 62$:'.&$+ 2'('2'% (%+&42+' '% % 4,2

)$%)' +' '%.'%&2'% 4 3&'2( 62(3 ' (%+3$+7 %)3'%&43'%&' 6$2 # 28$%'+

!- C%)$ 4 3&'2( 62(3 '+ 6'2'.')'2 : 2'('2' 6$2 4$ &%&$ 3%(64'$ 2;6()$!

=!- C%)$ 4$+ .$+&$+ )' &2%+6$2&' +$% '4'*)$+!

2.- L% (+0#%")/#$/#% ,H)($%: S' 2'('2' 4 =(..(/% '% 8$%+ )$%)' +' '%.'%&2 4

(%2'+&2.&2 %'.'+2(7 '% '4 .+$ )' '(+&'%.( )' .22'&'2+7 )' '4'.&2(.())7 )' ,7 '&.!7 )'

3$)$ ' %$ (364(' 3:$2 ',2'+$ : %$ '.&' 4 2'%&=(4()) )'4 62$:'.&$!

3.- E! *"#)'+%! ")*"$(%!(?%&': E% 4,%+ ;2'+ %$ +' .'%& .$% 6'2+$%4 .4((.)$ 62

)'+22$442 )'&'23(%) 62$:'.&$7 +(&.(/% '+&; ' $=4(, &2'24$+ )' $&2$+ 4,2'+!

7.- L% ,($%$(+ &"! "#$%&': E(+&' % &'%)'%.( ,'%'24(8) =(.2 4 64%& .'2. )'4 4,2

$ '% '4 4,2 )'4 3'2.)$7 ,'%'243'%&' 6$2 28$%'+ )' 3:$2 3$*(3('%&$ .$3'2.(4 4 3%&'%'2

3:$2 .$%&.&$ 6'23%'%&' .$% 4$+ +2($+ $ .$%+3()$2'+ )' =('%'+ : +'2*(.($+!”

E% =+' %'+&2$ 62$:'.&$ %4(83$+ 4$+ .&$2'+ .$%)(.($%%&'+ )' 4$.4(8.(/%

1.- U,($%$(+ &" !% %/"#(% *#(% " (+)'):

P2 %'+&2$ 62$:'.&$ =(.2'3$+ %'+&2$ .2()'2$ )' &2.+ '% '4 +'.&$2 )' T3=.$7 : ' '4

.4(3 : '4 &'22'%$ *$2'.' 4 62$:'.&$7 '+ 6$2 '+&$ ' '4 +'.&$2 )' T3=.$ '+ 4 3'$2 $6.(/%

62 =(.2 %'+&2$ .2()'2$ )' &2.+!

2.- L% (+0#%")/#$/#% ,H)($%:

16


17/140

E% '4 +'.&$2 )' T3=.$ +' .'%& .$% &$)$+ 4$+ +'2*(.($+ =;+(.$+ ' %'.'+(& %'+&2 '362'+!

3.- E! *"#)'+%! ")*"$(%!(?%&':

B;+(.3'%&' 62 %'+&2 '362'+ %'.'+(&3$+ 6'2+$%4 '+6'.(4(8)$ '% 4 .2(%87 4(36('8 :

3%'$ )' 4+ &2.+7 .$3$ &3=(% 62 '4 '36'&)$ )'4 62$).&$ : 6'2+$%4 '+6'.(4(8)$ '%

'4 3%'$ )' 4+ 3;(%+ )' 4+ 6(+.(%+ )' 4+ &2.+!

7.- L% ,($%$(+ &"! "#$%&':

E% %'+&2$ 62$:'.&$ '4 3'2.)$ $='&(*$ +' '%.'%&2 '% 4$+ 42')')$2'+ )' %'+&2$ .2()'2$7

)'3;+ &'%'3$+ .22'&'2+ ' %$+ .(4(&% 4 .$3'2.(4(8.(/% : 4 '%&2', 2;6() )'4 62$).&$ 4

.$%+3()$2 (%4!

3.".3 MACROLOCALI$ACI%N

U% 3.2$-%;4(+(+7 2'4.($%)$ .$% 4$+ +6'.&$+ +$.(4'+ : %.($%4'+ )' 4 64%'.(/%7 =+;%)$+'

'% 4+ .$%)(.($%'+ 2',($%4'+ )' 4 $'2&7 )' 4 )'3%) : '% 4 (%2'+&2.&2!

L 3.2$ 4$.4(8.(/% )' 4$+ 62$:'.&$+ +' 2'('2' 4 =(..(/% )' 4 3.2$-8$% )'%&2$ )' 4 .4

+' '+&=4'.'2; % )'&'23(%)$ 62$:'.&$!

N'+&2$ 62$:'.&$ '+&; )(2(,()$ 4 622$( )' T3=.$!

F"+/": G$$,4' 36+

E4 62$:'.&$ +' * )'+22$442

1!


18/140

P%): E.)$2

P#'5(+$(%: P(.(%.

C%+/+: "(&$

S"$/'#: T3=.$

3."." MICROLOCALI$ACI%N

U% 3(.2$-%;4(+(+7 ' '%&2 '% )'&44'+ 2'4.($%)$+ .$% 4 (%*'+&(,.(/% : .$362.(/% )' 4$+

.$36$%'%&'+ )'4 .$+&$ : $&2$+ .&$2'+ )' 4 4$.4(8.(/%7 (%.4:' % '+&)($ )' .$+&$+ 62 .)

4&'2%&(* 4$..($%47 .$% '4 (% )' 44',2 % +'4'..(/% )'(%(&(* )'4 4,2 )$%)' +' 4$.4(82; '4

62$:'.&$!

E4 %;4(+(+ )' 3(.2$ 4$.4(8.(/% (%)(. .;4 '+ 4 3'$2 4&'2%&(* )' (%+&4.(/% )' % 62$:'.&$

)'%&2$ )' 4 3.2$-8$% '4',()!

E4 3(.2$ 4$.4(8.(/% )' %'+&2$ 62$:'.&$ '+&2; =(.)$ E% '4 C%&/% "(&$7 '% 4 622$( )'

T3=.$!

3.9 INENIERIA DEL PROYECTO

CONCEPTO

1&


19/140

R'+'4*' &$)$ 4$ .$%.'2%('%&' 4 (%+&4.(/% : '4 %.($%3('%&$ )' 4 64%& 7 6;,! 11#!

3.#.1 DESCRIPCI%N DEL PROCESO DE PRODUCCI%N

CONCEPTO

E+ '4 62$.')(3('%&$ &.%(.$ ' +' &(4(8 '% '4 62$:'.&$ 62 $=&'%'2 4$+ =('%'+ : +'2*(.($+ 62&(2

)'4 (%+3$ 7 6;,! 11#!

DESCRIPCIÓN DEL PROCESO DE CRIANA DE TRUCAS

P"&(&' &" %!"5(+"):

S' '+6'2 ' 4 3&'2( 62(3 +' '%&2',) 6$2 62&' )'4 62$*'')$2 C!• E4 6H )'4 , )'=' +'2 %'&2$ $ 4(,'23'%&' 4.4(%$• E4 , &('%' ' '+&2 )'=()3'%&' $(,'%)

T#%)!%&' &" %!"5(+") >5"+(!") % !%) *()$(+%):

1'


20/140

E% '+& +' 4$+ 4'*(%'+ 6+% 6$2 4 '&6 )' 62'-'%,$2)' : +' *'4*'% 2'+(+&'%&'+ '%'23'))'+

: )' % 2;6()$ )'+22$44$7 '% '+& 6(+.(% 6+2% +& .364(2 4$+ 3'+'+ )' .2(%8 : +&

4$,22 % 6'+$ )' 1#,!

T#%)!%&' &" /#$6%) 4 "+'#&":

E% 4 &'2.'2 '&6 .$362'%)' 4 +' )' '%,$2)' : &$3 % &('36$ )' # 3'+'+7 4 (%4 )' '+&'

62$.'+$ 4+ &2.+ 4.%8% % 6'+$ 3:$2 10 ,23$+ : + &35$ 3:$2 # .3!

S"!"$$(+ &" /#$6%)

E% '+&' 6+$ 4+ &2.+ 6+% 6$2 % 62$.'+$ )' +'4'..(/% '% '4 .4 +' +'622% 4+ &2.+ '

.364% .$% '4 6'+$ : &35$ 2''2()$


21/140

PEDIDO DE ALEVINES

TRASLADO DE ALEVINES APISCINAS

TRASLADO DE ALEVINESJUVENILES A PISCINAS

TRASLADO DETRUCHAS Y ENGORDE

SELECCIÓN DE TRUCHAS

CLASIFICACIÓN,EMPACADO YCONGELADO

VENTA YCOMERCIALIZACIÓN

3.#.3 SELECCION DE TECNOLOGIA Y MATERIALES

P2 6$%'2 '% 32. 4 64%& )' .2(%87 +' &(4(82;

MH(+% &" 'K("+%$(+: E+ '+&' % '(6$ *'2+;&(4 .68 )' (%:'.&2 &%&$ (2' .$3$ $9,'%$

62$ '% '4 ,! A4 .2'2 .$22('%&'+ $2(8$%&4'+ )' , : *'2&(.4'+ )' =2=+ 62'*('%' 4

'+&2&((..(/% )' 4 .$43% )' ,! G2.(+ + 4(.' '+6'.(4 62$*$. % .(2.4.(/% )'4 ,

' )(+&2(=:' '4 $9,'%$ %($23'3'%&' : 2').' 4 +')(3'%&.(/% )' 3&'2( $2,;%(. '

(%$2,;%(. '% 4$+ $%)$+! E4 +&' )' 4 6$+(.(/% '% 62$%)()) : ;%,4$ )'4 3$&$2 6'23(&'%

.$%&2$42 4 *'4$.()) )' .(2.4.(/%!

21


22/140

E+&$+ '(6$+ +$% 3: 4(,'2$+ : 3%'=4'+7 : +$% ()'4'+ 62 + +$ '% '+&%'+ )' .4&(*$!

F(!/#': E4 , '% + 2'.$22()$ 43.'% % +'2(' )' ++&%.(+ ' )5% + '+&)$ %&247 '+ 6$2

'+& 28/% ' +' )'='% &(4(82 4+ 3(%2(+ )' &2&3('%&$ )' , 62 +9 4$,22 4

6$&=(4(8.(/% )' 4 3(+37 '4(3(%%)$ &$) 4 3&'2( 6'2)(.(4 ' 6$+'' '+&' 49()$ 62 4

+4) 3% : 62 4$+ 62$.'+$+ (%)+&2(4'+!

M"&(&'# &" /"*"#%/#% &" %%: E4 3')()$2 )' 6H 2'+(+&'%&' 4 , )'&'.& )' $23 2;6() :

62'.(+ '4 *4$2 6H : 4 &'36'2&2! G2.(+ 4 (%)(..(/% )$=4' )' '+&' 3')()$2 )' 6H7 3=$+

*4$2'+ +' 3'+&2% +(34&;%'3'%&'! E+&' 3')()$2 )' 6H &('%' % .2.+ 2$=+& : 2'+(+&'%&' 4

, 6$2 4$ ' +' 6')' &(4(82 =$ .(2.%+&%.(+ )*'2++! U% 2' .4(=2.(/% )'4

3')()$2 )' 6H +('362' ,2%&(8 % 62'.(+(/% /6&(3 : '+ 3: +'%.(44 )' ''.&2 .%)$ +' +

4$+ +'&+ )' .4(=2.(/% $6.($%4'+


23/140

3.#." RE(UERIMIENTO DE MATERIA PRIMA) MATERIALES E INSUMOS

L$+ (%+3$+ : 3&'2( 62(3 ' +' &(4(82; 62 4 .2(%8 )' &2.+7 +' 4$+ )('2' '% '4

3'2.)$ %.($%47 62'.($+ =$+ : +(% %(%,% &(6$ )' (%.$%*'%('%&' '% 4$ 2'4.($%)$ 4 &('36$ )''%&2',!

L 3&'2( 62(3 '+ )' *(&4 (36$2&%.( 62 4 ''..(/% )' '+&' '+&)($ 4$+ 4'*(%'+ +'2;%

)(2()$+ 6$2 %'+&2$+ 62$*'')$2'+!

TABLA 1

REUERIMIENTO DE MATERIA PRIMA

PRODUCTO UNIDAD CANTIDADCOSTO

UNITARIO

A4'*(%'+ %()) 1!0

00 070#A4(3'%&$ B4%.!(%(.(4 Q(4$ +.$ )' Q,


24/140

'

1F%) )'

6$4('&(4'%$ 1#000 K 070

REUERIMIENTO DE MATERIA PRIMA

M%/"#(% P#(% D(#"$/%

AO ALEVINESA!("+/'

B%!%+$"%&'(+($(%!@SACO 9

A!("+/' &"C#"$(("+/'

I @SACO9

A!("+/' &"C#"$(("+/' II@SACO 9

A!("+/'D")%##'!!' 1<@SACO 78

A!("+/' &"D")%##'!!'

31 @SACO78

A!("+/'P("+/%&'@SACO

78

T'/%! M%/"#(%P#(%

1 K0700 K #700 K @700 K @700 K 1#0700 K 1#0700 K 1#0700 K 1!000700

# K

@17>? K #?71> K >70 K >70 K 1#701 K 1#701 K 1#701 K 1!0?>7??

K>07## K 07? K ?70> K ?70> K 107# K 107# K 107# K 1!#0#7

K>?7@# K 17@ K 07>0 K 07>0 K 17@@ K 17@@ K 17@@ K 1!17@@

K?07 K #7? K #70 K #70 K 117# K 117# K 117# K 1!#70?

REUERIMIENTO DE INSUMOS DE OFICINA

D"/%!!" U+&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!P6'4 B$%) R'+3 K 7#0 K 1#7@0L;6(8 C 1# K 1700 K 700B$49,2$ C 1# K 7@0 K 1070B$22)$2 P'&' # 1 K 170 K 170R',4 U%()) K 07 K 170S. ,26+ U%()) K 07@0 K 170A2.(*)$2'+ U%()) K #7? K 17>

C26'&+ B4$.Q 1# K 17# K @7#C4(6+ C+ 100 K 07 K 17G26+ C+ 00 K 1700 K 700G$3 U%()) K 07?0 K #7>0E+&(4'&' U%()) K 070 K 07?0T('2+ U%()) K 070 K 170R'+4&)$2 U%()) K 070 K #70C$22'.&$2 U%()) K 070 K 170C(%& S.$&. P'&' 10 # K #700 K 700S$=2'+ O(.($ P'&' 0 # K 700 K 10700S$=2'+ M%(4 P'&' # # K 700 K 10700S'62)$2 P'&' 1# K 1700 K 700C)'2%$+ U%()) K 17@0 K 70

2"


25/140

S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0TOTAL Q 1;9


26/140

A&(+()/#%$(+.

S(+()/#') &" O0($(+%

D"/%!!"U+&.

M"&(&% C%+/(&%&C')/.

U+(/%#(' C')/' T'/%!P6'4 B$%) R'+3 K 7#0 K 1#7@0L;6(8 C 1# K 1700 K 700B$49,2$ C 1# K 7@0 K 1070B$22)$2 P'&' # 1 K 170 K 170R',4 U%()) K 07 K 170S.,26+ U%()) K 07@0 K 170A2.(*)$2'+ U%()) K #7? K 17>C26'&+ B4$.Q 1# K 17# K @7#C4(6+ C+ 100 K 07 K 17G26+ C+ 00 K 1700 K 700G$3 U%()) K 07?0 K #7>0E+&(4'&' U%()) K 070 K 07?0T('2+ U%()) K 070 K 170R'+4&)$2 U%()) K 070 K #70C$22'.&$2 U%()) K 070 K 170C(%& S.$&. P'&' 10 # K #700 K 700S$=2'+ O(.($ P'&' 0 # K 700 K 10700S$=2'+ M%(4 P'&' # # K 700 K 10700S'62)$2 P'&' 1# K 1700 K 700C)'2%$+ U%()) K 17@0 K 70S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0TOTAL Q 1;9


27/140

E4 '+&)($ 64%&')$ %$ &'%)2; 3:$2'+ (36')(3'%&$+ )' ''..(/% '% .%&$ 4 )(+6$%(=(4()) )'

4 3%$ )' $=2 )'=()$ ' 4 .%&()) )' 6'2+$%4 2''2() %$ '+ 3: 4& : '+&; )(+6$%(=4' '%

&$)$+ 4$+ 4,2'+ '% )$%)' +' &('%' $6.($%'+ )' ''.&2 '+&' '+&)($7 : )'3;+ +' 2'('2' )'

.$%$.(3('%&$+ +(.('%&'+ 62 '4 62$.'+$ )' .2(%8 6'+ )'='% +'2 6(+.(.4&$2'+7 +9 .$3$ &3=(%

'4 6'2+$%4 )3(%(+&2&(*$ '% .) % )' ++ ;2'+!

DETALLENº

OBREROS

SALARIO

AREA DEPRODUCCION JEFE PSICOLA 1 "#+OBREROS 2 3#"AREAADMINISTRATI

VAGERENTEGENERAL 1 ##+

SECRETARIACONTADORA 1 "++

AREA DEVENTASCOFERKVENDEDOR 1 "++

3.#.6 DISTRIBUCI*N ESPACIAL

P2 4 .2(%8 )' &2.+7 4 '362'+ .'%& %$ +$4$ .$% 4+ (%+&4.($%'+7 +(%$ )'3;+ .$% 4$+

'(6$+ : 3(%2( %'.'+2($+!

L (36$2&%.( '.$%/3(. )' '+& '362'+7 +' %)3'%& '% '4 *4$2 )' 4 &2. .$3$ 4(3'%&$

*(&39%(.$ : '+& +' .$%*'2&(2; '% 4 *'%& .$36'&(&(* '% 4 .$3'2.(4(8.(/% .('%)$ %+(+ '%

4 .4()) : ,2%&9 )'4 62$).&$!

2!


28/140

E4'3'%&$+ .$3$ '4 $22$ )' '%'2,97 '4 .$%&2$4 )' )'+6'2)(.($+7 : 4 '(.('%.( '% '4 62$.'+$ )' 4

.2(%8 +' .$%*('2&'% '% 4$+ 2'&$+ : )'+9$+ 3;+ (36$2&%&'+ '% '4 )'+22$44$ )'4 62$:'.&$!

L+ (%+&4.($%'+ .$% ' * .$%&2 4 '362'+ % +()$ )(+'5)+ )' $23 &.%(. : .$% =+' '%

'+&;%)2'+ )' 64%&+ )')(.)+ 4 .2(%8 )' &2.+! E+&$+ '+&;%)2'+ .'% 2''2'%.( +6'.&$+

&4'+ .$3$

1. E)*%$(') S' )'=' .$%&2 .$% '+6.($+ ./3$)$+ : +(.('%&'+ 62 4 2'.'6.(/% )' 4'*(%'+7 4

4(3'%&.(/% : '4 '%,$2)' )' 4+ &2.+7 +9 .$3$ 62 '4 .=4 )'+'36'5$ )' 4+ %.($%'+

)3(%(+&2&(*+ : )' &'%.(/% 4 .4('%&' '% .$%)(.($%'+ )' (,('%' : 4(=2' .(2.4.(/%! S' &('%' '.()2 3.$ '+&' +6'.&$ )' &4 3$)$ ' +' $2'8. .$3$)()) &%&$ 4 .4('%&' '&'2%$ .$3$ 4

.4('%&' (%&'2%$


29/140

2'


30/140

CAPÍTULO V

ESTUDIO ECONÓMICO FINANCIERO.

9.1 B%)" C'+$"*/%!.

E4 '+&)($ '.$%/3(.$ (%%.('2$ .$%$23 4 &'2.'2 '&6 )' 4$+ 62$:'.&$+ )' (%*'2+(/%7 '% '4 '

(,2 )' 3%'2 +(+&'3;&(. : $2)'%) 4 (%$23.(/% )' .2;.&'2 3$%'&2($7 '% 2'+4&)$ 4

(%*'+&(,.(/% : %;4(+(+ ''.&)$ '% 4 '&6 %&'2($2 - E+&)($ T.%(.$- ' +'2; )' ,2% &(4())

'% 4 '*4.(/% )' 4 2'%&=(4()) '.$%/3(. )'4 62$:'.&$!

E+&' '+&)($ '% '+6'.(47 .$362'%)' '4 3$%&$ )' 4$+ 2'.2+$+ '.$%/3(.$+ %'.'+2($+ ' (364(. 4

2'4(8.(/% )'4 62$:'.&$ 62'*($ + 6'+& '% 32.7 +9 .$3$ 4 )'&'23(%.(/% )'4 .$+&$ &$&4

2''2()$ '% + 6'2($)$ )' $6'2.(/%!

3+


31/140

9.2 O,>"/(5').

9.2.1 O,>"/(5' "+"#%!

E+&=4'.'2 $ )'3$+&22 4 2'%&=(4()) '.$%/3(. : (%%.('2 )'4 62$:'.&$ )' .2(%8 :

.$3'2.(4(8.(/% )' &2.+ 2.$92(+!

9.2.2 O,>"/(5') E)*"$0($')

• R'4(82 '4 64% )' (%*'2+(/% )'4 62$:'.&$!• D'&'23(%2 '4 (%%.(3('%&$ )'4 62$:'.&$!

• R'4(82 4$+ 62'+6'+&$+ )' .$+&$+ : ,+&$+ )'4 62$:'.&$!• D'&'23(%2 '4 62'+6'+&$ )' (%,2'+$+ )'4 62$:'.&$!• R'4(82 4$+ =4%.'+ (%%.('2$+ )'4 62$:'.&$!• D'&'23(%2 '4 4$ )' ''.&(*$ )'4 62$:'.&$!• R'4(82 '4 6%&$ )' '(4(=2($ )'4 62$:'.&$!

9.3 P!%+ D" I+5"#)('+") D"! P#'4"$/'.

9.3.1 R")"+ D"! P!%+ D" I+5"#)('+").

9.3.1.1 C'+$"*/'.L (%*'2+(/% (%(.(4 (%)(. 4 .%&9 : 4 $23 '% ' +' '+&2.&2 '4 .6(&4 62 4 6'+& '%

32. )'4 62$:'.&$7 : '4 )'+22$44$ )' 4 .&(*()) '362'+2(4 +& 4.%82 '4 3=24 )'

2'%&=(4()) 10700M'=4'+ : E%+'2'+ K #700H'223('%&+ K #70C$%+&2..(/% K @!000700T'22'%$ K 0!000700

31


32/140

ÁREA ADMINISTRATIVA K !@700M'=4'+ : E%+'2'+ K ?700E(6$ )' O(.(% K ##700E(6$ )' C$36&$ K 1!@0700C$%+&2..(/% K #!000700

ÁREA VENTAS K 1?!?01700E(6$ )' C$36&$ K @0700M'=4'+ : E%+'2'+ K #700E(6$ )' O(.(% K 1@700V'9.4$ K 1@!00700C$%+&2..(/% K #!000700

II. INVERSIÓN DIFERIDA K 0!>71 Q 78.;3791P&'%&'+ : M2.+ K !000700P2$,23+ I%$23;&(.$+ K 1!00700F$3'%&$ P+(.$4 K !#71

III. CAPITAL DE TRABAJO K !17

TOTAL INVERSIÓN Q 112.


33/140

33

ÁREA DEPRODUCCIÓN

M%(+%#(% 4 E(*'D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!M;(% )' '36.)$2 1 K 1!0700 K 1!0700

B4%8 '4'.&2/%(. # K 0700 K 1@0700

E(6$ )' '%2(.(/% 1 K 1!00700 K 1!00700

M;(% )' $(,'%.(/% K 1!000700 K !000700

F(4&2$+ )' , K #00700 K @00700

TOTAL K @!>10700

M",!") 4 E+)"#")

D"/%!!" U.M"& CANTIDAD C')/. U+(/%#('COSTOTOTAL

M'+ )' &2=! M'& # K ?0700 K 10700

E+&%&'29+ M'&;4(.+ K 700 K 10700

TOTAL K #700

"##%("+/%)D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

C'2%()'2$+ K #0700 K 100700

T('2+ (4'&)$2+ K #0700 K @0700

C.(44$+ K 700 K 1700

P4'&+ 3'&;4(.$+ K 700 K 1700

T(%+ 64;+&(.+ K >700 K #1700

B%)'+ 3'&;4(.+ ? K 170 K 170

T'23/3'&2$ K #0700 K @0700

TOTAL K #70

C'+)/#$$(+D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

O(.(%+ 3# 1 K @!000700 K @!000700

TOTAL K @!000700

T"##"+'D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

T'22'%$ 3# 1 K 0!000700 K 0!000700

TOTAL K 0!000700

ÁREAADMINISTRATIVA

M",!") 4 E+)"#")DETALLE U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

E+.2(&$2($+ K 10 00 K 0 00


34/140

9.3.3 I+5"#)(+ D(0"#(&%.

9.3.3.1 C'+$"*/'.

S' '%&('%)' 6$2 .&(*$ (%&%,(=4' 4 .$%%&$ )' =('%'+ 62$6(')) )' 4 '362'+7 %'.'+2($+ 62 +

%.($%3('%&$ : ' (%.4:'% 6&'%&'+ )' (%*'2+(/%7 32.+7 )(+'5$+ .$3'2.(4'+ $ (%)+&2(4'+7

%$3=2'+ .$3'2.(4'+7 +(+&'%.( &.%(. $ &2%+'2'%.( )' &'.%$4$,97 ,+&$+ 62'$6'2&(*$+7 )'

(%+&4.(/% : 6'+& '% 32.7 .$%&2&$+ )' +'2*(.($+ 0/ P;/5,.

E% '4 $3'%&$ 6+(.$4 '+&% .$%&'364)$+ 4$+ .$+&$+ : ,+&$+ ' +' 62'+'%&2;% )2%&' 4$+ 10

3'+'+ ' +' )'3$2 4 .2(%8 )' 4+ &2.+!

COSTOS PRODUCCION

DETALLE 1 AO 18 MESES

3"


35/140

M&'2( P2(3 K 1!000700 K @71M%$ )' O=2 D(2'.& K 11!#?7#@ K ?!@070>

Q 12.2=!0710 K !??70

M&'2(4'+ I%)(2'.&$+ K >#0700 K @0?7#

S'2*(.($+ =;+(.$+ K 00700 K #70

D'62'.(.(/% K 1!1@71 K ?>7#

G+&$+ )' R'6 : M%& K ##7> K #071@

S',2$+ K 171 K ?7@

&(4'+ +'$ : 4(36('8 K 1@1700 K 1@7#

U%($23'+ K @0700 K 07>>TOTAL Q 28.==9== Q S'2*(.($+ B;+(.$+ K ?#700 K >17D'62'.(.($%'+ K >#>70 K @171

A3$2&(8.($%'+ K 1!00700 K 1!100700G+&$+ )' R'6 : M%& K >17> K @07>S',2$+ K 17# K 1@71&(4'+ )' A+'$ : L(3 K ?070 K >@7?D$.3'%&$+ F'%&' K @0700 K 07>>TOTAL Q 1;.;87


36/140

: .'%&+ 6$2 .$=22! P$2 + 4)$7 '4 6+(*$ .(2.4%&' +' .$%$23 )' 4$+ 2=2$+ +'4)$+ : +42($+7

62$*'')$2'+7 (36'+&$+ ' (%&'2'+'+ !

9.3.7.2 M"/'&'!'%) *%#% D"/"#(+%# "! C%*(/%! &" /#%,%>'

E(+&'% )(*'2++ 3'&$)$4$,9+ 62 )'&'23(%2 '4 .6(&4 )' &2=$7 62 %'+&2$ 62$:'.&$ +' *

&(4(82 '4 3&$)$ )'4 6'2($)$ )' )'++' 62 '4 .;4.4$ )'4 C6(&4 )' T2=$!

9.3.7.2.1 M/'&' &"! *"#('&' &" &")0%)".

E+&' 3&$)$ .$%+(+&' '% )'&'23(%2 4 .%&( )' 4$+ .$+&$+ )' $6'2.(/% ' )'='% (%%.(2+'

)'+)' '4 3$3'%&$ '% ' +' ''.&% '4 62(3'2 6,$ 6$2 )(+(.($% )' 4 3&'2( 62(3 +& '4

3$3'%&$ '% ' +' 2'.) '4 (%,2'+$ 6$2 4 *'%& )' 4$+ 62$).&$+ ' +' )'+&(%2; (%%.(2 '4

6'29$)$ )' )'++' +(,('%&' #0700

M%$ )' $=2 (%)(2'.& K >!0710

COSTO DEL PRODUCCIÓN Q 18.799.=8

ASTOS

ASTOS ADMINISTRATIVOS Q 29.2==8

S'4)$+ K 1!?1710

S3(%(+&2$+ )' O(.(% K 1>70

S'2*(.($+ B;+(.$+ K ?#700D'62'.(.($%'+ K >#>70

A3$2&(8.($%'+ K !1@!?0

G+&$+ )' R'6! : M%& K >17>

S',2$+ K 17#

&(4'+ )' A+'$ : L(3 K ?070

D$.3'%&$+ F'%&' K @0700

ASTOS DE VENTAS Q 19.=371

S'4)$+ K @!>7#0

S3(%(+&2$+ )' O(.(% K 1?70

S'2*(.($+ B;+(.$+ K 1!0700D'62'.(.($%'+ K !@>07>>

36


37/140

G+&$+ )' R'6! : M%& K @07@0

G+&$+ )' R'6! : M%& V K !>00700

S',2$+ K >?@70

&(4'+ )' A+'$ : L(36('8 K @70

D$.3'%&$+ F'%&' K 700

TOTAL ASTOS OPERACIONALES Q 71.2381

TOTAL COSTOS Q 22.;97.1

TOTAL DE COSTOS Y ASTOS Q 3.==8.1;

DEPRECIACIONES

ÁREA DE PRODUCCIÓN K 1!1@71

ÁREA ADMINISTRATIVA K >#>70

ÁREA DE VENTAS K !@>07>>TOTAL Q 9.99722

AMORTIACIONES Q


38/140

'%&'%)'2+' 6$2 )(%'2$ =2&$ 4$+ .6(&4'+ 6')()$+ '% 62+&3$ &+ 3.$ 3+ =+ ' 4+

*(,'%&'+ '% 4+ (%+&(&.($%'+ =%.2(+ 7 6;,! 1@!

FINANCIAMIENTO DEL PROYECTO

D"/%!!" R"$#.P#'*(') C#&(/' T'/%!I%*'2+(/% F( K @>!170 K @>!170I%*'2+(/% D('2() K 0!>71 - K 0!>71C6(&4 D' &2=$ K 1!?@7 K #!1@70 K !17

T'/%! Q 72.


39/140

I%+&(&.(/% F(%%.('2 CFNM$%&$ K >0!000700P48$ 5$+F2'.'%.( )' 6,$ +'3'+&24I%&'2+ 1170I%&'2+ S'3'+&24 070>

9.9 P#")*")/') &" C')/') 4 %)/').

S$% '+&(3)$+ ' )' 3%'2 '+6'.9(. (%&'2*('%'% '% &$)$ '4 62$.'+$ )' =2(..(/% %(&2( )'

% 62$).&$ $ '% 4 62'+&.(/% )' % +'2*(.($ 7 ('2' )'.(2 ' )'4 &$&4 )'4 62'+6'+&$ )'4

2''2(3('%&$ )' 3&'2(4'+ +' )'=' .4.42 4 .%&()) 2''2() 6$2 &(6$ )' 49%' 62$).() 43(+3 ' )'=' .$%.$2)2 .$% '4 62'+6'+&$ )' 62$)..(/%


40/140

9.9.1 C')/') &" P#'&$$(+.

C')/') D(#"$/')

Materia Prima.

“E+&; $23) 6$2 &$)$+ '44$+ 3&'2(4'+ ' +'2;% $='&$ )' &2%+$23.(/% '% '4 62$.'+$

62$).&(*$7 62 6$)'2 4$,22 '4 62$).&$ &'23(%)$!” #00> 7##00 7#00? 71

#010 7#011 71

"+


41/140

#01# 71@#01 #7>#01 7@>

71;7 S3&$2(71;7 P2$3')($

8871;7 P$2.'%&4

M%/"#(% P#(% D(#"$/%

AO

ALEVINES A!("+/'B%!%+$"%&'

(+($(%!@SACO9

A!("+/' &"C#"$(("+/'

I @SACO9

A!("+/' &"C#"$(("+/'

II @SACO9

A!("+/'D")%##'!!'1< @SACO

78

A!("+/'&"

D")%##'!!'31

@SACO

78

A!("+/'P("+/%&'@SACO78

T'/%!M%/"#(%P#(%

1K 0700 K #700 K @700 K

@700K

1#0700K

1#0700K

1#0700K 1!000700

#K @17>? K #?71> K >70 K

>70K

1#701K

1#701K

1#701K 1!0?>7??

K >07## K 07? K ?70> K

?70>K

107#K

107#K

107#K 1!#0#7

K >?7@# K 17@ K 07>0 K

07>0K

17@@K

17@@K

17@@K 1!17@@

K ?07 K #7? K #70 K

#70K

117#K

117#K

117#K 1!#70?

"1

ALEVINES

AO DETALLEUNIDADMEDIDA

TOTALALEVINES

COSTOUNITARIO

COSTOTOTAL

1 ALEVINES U 1!000 K 070 K 0700

# ALEVINES U 1?!00 K 070 K @17>?

ALEVINES U #1!@00 K 070 K >07##

ALEVINES U #!00 K 070 K >?7@#

ALEVINES U #!#00 K 070 K ?07

ALIMENTO BALANCEADO INICIAL@SACO 9

AO UNIDAD MEDIDA CANTIDADCOSTO

UNITARIOCOSTOTOTAL

1 ILO > K 700 K #700# ILO > K 71> K #?71>

ILO > K 7 K 07?

ILO > K 7# K 17@

ILO > K 7>1 K #7?

ALIMENTO BALANCEADO CRECIMIENTO I@SACO 9


UNITARIO

COSTO

TOTAL1 ILO K 70 K @700

# ILO K 7@? K >70

ILO K 7 K ?70>

ILO K 70? K 07>0

ILO K 70 K #70

ALIMENTO BALANCEADO CRECIMIENTOII @SACO 9

AO UNIDAD MEDIDA CANTIDAD COSTOUNITARIO

COSTOTOTAL

1 ILO K 70 K @700

# ILO K 7@? K >70

ILO K 7 K ?70>

ILO K 70? K 07>0

ILO K 70 K #70

ALIMENTO BALANCEADO DESARROLLO 1< @SACO 78


UNITARIOCOSTOTOTAL

1 ILO K 1700 K 1#0700

# ILO K 17@ K 1#701

ILO K 1@7# K 107#

ILO K 1@7?@ K 17@@


42/140

9.9.1.1 M%+' &" O,#% D(#"$/%.

“E+ '4 &2=$ ' 4 '362'+ .$%&2&7 62 ' 4+ 3&'2(+ 62(3+ +'% &2%+$23)+ +& 4$,22

'4 62$).&$ (%4!” >700 K 00700 K #700 K @700

DXCIMO TERCERO K #?70 K 17# K 7 K 7# K >71>

DXCIMO CUARTO K #?70 K 17# K 7 K 7# K >71>

VACACIONES K 17> K 17>1 K 1@7@> K 1>7@ K 17

APORTE IESS K 701 K 71 K 7@0 K 17? K 71?FONDO DE RESERVA


43/140

%)/') &" F%,#($%$(+

DETALLE AO1 AO 2 AO3 AO7 AO 9

M%$ )' O=2 I%)(2'.&K >!0710 K >!?017? K !#?17? K !@#700 K ?!0>#70

M&'2(4'+ I%)(2'.&$+ K >#0700 K #70@ K ?>7@ K 1!071> K 1!1>71

S'2*(.($+ =;+(.$+K 00700 K #170# K 170 K @17#1 K ?7@

D'62'.(.(/%K 1!1@71 K 1!1@71 K 1!17> K 1!17> K 1!1@>70

G+&$+ )' R'6! : M%&K ##7> K #>71 K 07@@ K 17? K #7

S',2$+K 171 K 7? K 170 K 07 K >#71

&(4'+ +'$ : 4(36('8K 1@1700 K 1@>7>1 K 1>7>1 K 1#701 K 1?7@0

U%($23'+

K @0700 K @#70 K @711 K @>7# K >07@

TOTALQ 18.799=8 Q 11.3=391 Q 11.=1=71 Q 12.723


44/140

S"#5($(') BH)($')

AO 1

DETALLEUNIDAD CANTIDA

D

COSTO COSTO

MEDIDA UNITARIO TOTAL

ENERGÍA ELECTRICA Q ?# K 071 K #00700

AGUA POTABLE 3 1> K 07># K 00700

TOTAL Q 98888

AO 2


D

COSTO COSTO


ENERGÍA ELECTRICA Q ?# K 07 K #07#@

AGUA POTABLE 3 1> K 07> K 1#7>@

TOTAL Q 92182

AO 3


D

COSTO COSTO


ENERGÍA ELECTRICA Q ?# K 07 K #17@0

AGUA POTABLE 3 1> K 07> K #70

TOTAL Q 97178

AO 7


D

COSTO COSTO


ENERGÍA ELECTRICA Q ?# K 07> K ##7

AGUA POTABLE 3 1> K 071 K >7>>

TOTAL Q 9121

AO 9

DETALLE UNIDAD CANTIDAD COSTO COSTOMEDIDA UNITARIO TOTAL

ENERGÍA ELECTRICA Q ?# K 07@0 K #7#0

AGUA POTABLE 3 1> K 07 K 7

TOTAL Q 9


45/140

TIL DEPRE

ORIINA

LAOS ANUAL

RESIDUA

LMÁ"UINARIAS Y

E"UIPOSK @!>10700 10 K @>1700 K @>1700 K @>1700 K @>1700 K @>1700 K @>1700 K !700

MUEBLES Y ENSERESK #700 10 K #70 K #70 K #70 K #70 K #70 K #70 K 1#70

HERRAMIENTASK #70 # K 1#7# K 1@7@ K 1@7@ K 17> K 17> K 1@>7 K 1@>7

CONSTRUCCIONK @!000700 #0 K 00700 K 00700 K 00700 K 00700 K 00700 K 00700 K !00700

TOTAL

Q13.2;=98

Q1.1919

Q1.1919

Q1.193


46/140

U+(/%#('V4)+ 3'&4 U%()) # K 1#700 K #700D'&'2,'%&' , # K #700 K 700C4$2$ G # K 700 K 10700E+.$=+ U%()) # K 700 K @700T26')$2'+ U%()) # K 700 K 10700P(%$Q4(% G # K 700 K 1@700J=/% L9()$ G K 10700 K 0700P6'4 H(,%! R$44$ @ K #700 K 1#700T$44+ )' M%$ R$44$ # @ K #700 K 1#700R'.$,')$2'+ U%()) # K #700 K 700F%)+ )' B+2 P'&' 10 K 1700 K 700G%&'+ L(36! P2 K #700 K @700A3=('%&4 U%()) K 700 K 1#700P5$ P'&' # K 1700 K #700

TOTAL Q 1188

A' 2

D"/%!!" U+(&. M"&(&% C%+/(&%&C')/.

U+(/%#(' C')/' T'/%!V4)+ U%()) # K 1#70 K #700D'&'2,'%&' , # K #70 K 71>C4$2$ G # K 7#1 K 107#

E+.$=+ U%()) # K 71 K @7#T26')$2'+ U%()) # K 7#1 K 107#P(%$Q4(% G # K 7 K 1@7@>J=/% L9()$ G K 107# K 17@>P6'4 H(,%! R$44$ @ K #70 K 1#70T$44+ )' M%$ R$44$ # @ K #70 K 1#70R'.$,')$2'+ U%()) # K #70 K 71>F%)+ )' B+2 P'&' 10 K 170 K 71G%&'+ L(36! P2 K #70 K @7#A3=('%&4 U%()) K 71 K 1#70P5$ P'&' # K 170 K #70

TOTAL Q 1;;1

A' 3

D"/%!!"U+(&.

M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!V4)+ U%()) # K 170# K #@70D'&'2,'%&' , # K #71> K 7C4$2$ G # K 7 K 107E+.$=+ U%()) # K 7#@ K @71

T26')$2'+ U%()) # K 7 K 107P(%$Q4(% G # K 7@ K 1>7@

"6


47/140

J=/% L9()$ G K 107 K 71P6'4 H(,%! R$44$ @ K #71> K 170#T$44+ )' M%$ R$44$ # @ K #71> K 170#R'.$,')$2'+ U%()) # K #71> K 7F%)+ )' B+2 P'&' 10 K 170? K 7#@G%&'+ L(36! P2 K #71> K @71A3=('%&4 U%()) K 7#@ K 170#P5$ P'&' # K 170? K #71>

TOTAL Q 1;7;1

A' 7

D"/%!!"U+(&.

M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!V4)+ U%()) # K 17> K #>71D'&'2,'%&' , # K #7#@ K 7#C4$2$ G # K 7@ K 1170E+.$=+ U%()) # K 7? K @7>T26')$2'+ U%()) # K 7@ K 1170

P(%$Q4(% G # K ?70 K 170?J=/% L9()$ G K 1170 K 7##P6'4 H(,%! R$44$ @ K #7#@ K 17>T$44+ )' M%$ R$44$ # @ K #7#@ K 17>R'.$,')$2'+ U%()) # K #7#@ K 7#F%)+ )' B+2 P'&' 10 K 171 K 7?G%&'+ L(36! P2 K #7#@ K @7>A3=('%&4 U%()) K 7? K 17>P5$ P'&' # K 171 K #7#@

TOTAL Q 11C4$2$ G # K 7? K 117>E+.$=+ U%()) # K 7 K >70>

T26')$2'+ U%()) # K 7? K 117>P(%$Q4(% G # K ?7# K 17

"!


48/140

J=/% L9()$ G K 117> K >711P6'4 H(,%! R$44$ @ K #7@ K 171T$44+ )' M%$ R$44$ # @ K #7@ K 171R'.$,')$2'+ U%()) # K #7@ K 7>1F%)+ )' B+2 P'&' 10 K 171 K 7G%&'+ L(36! P2 K #7@ K >70>A3=('%&4 U%()) K 7 K 171P5$ P'&' # K 171 K #7@

TOTAL Q 1


49/140

U% '362'+ )' .('2& '%*'2,)2 6')' .$%&2 .$% )(2'..($%'+ $ ,'2'%.(+ )' 64%'.($%7

(%*'+&(,.($%: )'+22$44$ 2'.2+$+ 3%$+ : +'4'..(/% )'4 6'2+$%4 7 2'4.(%'+ 6.4(.+7 (%%8+ $

(%,'%('29 !

%)/') A&(+()/#%/(5')

D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9

S'4)$+K 1!?1710 K 1@!@017>? K 1>!17 K 1!1@17? K 1!?17?

S3(%(+&2$+ )' O(.(%K 1>70 K 171 K 1?07> K 1?7> K #0>70

S'2*(.($+ B;+(.$+K ?#700 K ?#700 K ?#700 K ?#700 K ?#700

D'62'.(.($%'+

K >#>70 K >#>70 K >#>70 K >?71> K >?71>

A3$2&(8.($%'+K !1@7?0 K !1@7?0 K !1@7?0 K !1@7?0 K !1@7?0

G+&$+ )' R'6 : M%&K >17> K @7@ K 70 K >7? K 17>#

S',2$+K 17# K 17@ K 10171 K 107@0 K @71@

&(4'+ )' A+'$ : L(3K ?070 K ?71> K ?710 K 10#7#0 K 10@7@

D$.3'%&$+ F'%&'K @0700 K @#70 K @711 K @>7 K >07@@

TOTALQ 29.2==8 Q 2.=7;88 Q 2;.


50/140

DXCIMO TERCERO K 7 K >7> K ?7@> K 17 K 70

DXCIMO CUARTO K #?70 K 17# K 7 K 7# K >71>

VACACIONES K ##7?# K #7 K #7 K #7>? K #@7>

APORTE IESS K @@7 K @?7@# K >#71 K >7#1 K >700FONDO DE RESERVA

7> K ?7@ K 17@SUBTOTAL Q ;198< Q ;=17< Q


51/140

C)'2%$+ U%()) K 17@0 K 70S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0

TOTAL Q 1;9 K 117#B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07@ K 170?S.,26+ U%()) K 07@ K 17A2.(*)$2'+ U%()) K 70> K 17>C26'&+ B4$.Q 1# K 170 K @71C4(6+ C+ 100 K 07> K 171G26+ C+ 00 K 170 K 71G$3 U%()) K 07? K #71E+&(4'&' U%()) K 071 K 07?T('2+ U%()) K 07# K 17@R'+4&)$2 U%()) K 07 K #70C$22'.&$2 U%()) K 07# K 17@

C(%& S.$&. P'&' 10 # K #70 K 71>S$=2'+ O(.($ P'&' 0 # K 7#1 K 107#S$=2'+ M%(4 P'&' # # K 7#1 K 107#S'62)$2 P'&' 1# K 170 K 7#1C)'2%$+ U%()) K 17@> K 700S.6%&+ U%()) K 07#@ K 07>T$%%'2 U%()) # K @7@ K >#7?#A43$)(44+ U%()) K 07> K #7T(%&-A43$)(44+ U%()) K 17 K 70@

TOTAL Q 1L;6(8 C 1# K 170? K 7#@B$49,2$ C 1# K 7?1 K 117>#B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07 K 171S.,26+ U%()) K 07@ K 17?A2.(*)$2'+ U%()) K 7#0 K 1@701

#1


52/140

C26'&+ B4$.Q 1# K 17@ K @7>C4(6+ C+ 100 K 07? K 17>G26+ C+ 00 K 170? K 7#@G$3 U%()) K 07? K #7?E+&(4'&' U%()) K 07 K 07?T('2+ U%()) K 07 K 17@R'+4&)$2 U%()) K 07> K #7@0C$22'.&$2 U%()) K 07 K 17@C(%& S.$&. P'&' 10 # K #71> K 7S$=2'+ O(.($ P'&' 0 # K 7 K 107S$=2'+ M%(4 P'&' # # K 7 K 107S'62)$2 P'&' 1# K 170? K 7C)'2%$+ U%()) K 17> K 7#1S.6%&+ U%()) K 07#> K 071T$%%'2 U%()) # K >7? K >7?>A43$)(44+ U%()) K 071 K #7T(%&-A43$)(44+ U%()) K 171 K 7#

TOTAL Q 1=8;<

A' 7D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

P6'4 B$%) R'+3 K 7> K 17#L;6(8 C 1# K 171 K 7?B$49,2$ C 1# K 70> K 1#7#1

B$22)$2 P'&' # 1 K 17>0 K 17>0R',4 U%()) K 070 K 171?S.,26+ U%()) K 07@ K #70A2.(*)$2'+ U%()) K 7 K 1@7@C26'&+ B4$.Q 1# K 171 K >70>C4(6+ C+ 100 K 071 K 17G26+ C+ 00 K 171 K 7?G$3 U%()) K 170# K 70E+&(4'&' U%()) K 07 K 170#T('2+ U%()) K 07> K 17>0

R'+4&)$2 U%()) K 07?0 K #7>1C$22'.&$2 U%()) K 07> K 17>0C(%& S.$&. P'&' 10 # K #7#@ K 7#S$=2'+ O(.($ P'&' 0 # K 7@ K 1171S$=2'+ M%(4 P'&' # # K 7@ K 1171S'62)$2 P'&' 1# K 171 K 7@C)'2%$+ U%()) K 171 K 7S.6%&+ U%()) K 07# K 07T$%%'2 U%()) # K ?7> K >?71A43$)(44+ U%()) K 07 K #7

T(%&-A43$)(44+ U%()) K 17> K 71TOTAL Q 1=


53/140

A' 9D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

P6'4 B$%) R'+3 K 7? K 17L;6(8 C 1# K 171 K 7B$49,2$ C 1# K 7# K 1#7>#B$22)$2 P'&' # 1 K 17>> K 17>>R',4 U%()) K 071 K 17#S.,26+ U%()) K 07>1 K #71#A2.(*)$2'+ U%()) K 7> K 1>7>C26'&+ B4$.Q 1# K 17> K >7@C4(6+ C+ 100 K 07 K 17?G26+ C+ 00 K 171 K 7

G$3 U%()) K 170@ K 71E+&(4'&' U%()) K 07 K 170@T('2+ U%()) K 07? K 17>>R'+4&)$2 U%()) K 07? K #7C$22'.&$2 U%()) K 07? K 17>>C(%& S.$&. P'&' 10 # K #7@ K 7>1S$=2'+ O(.($ P'&' 0 # K 7? K 117>S$=2'+ M%(4 P'&' # # K 7? K 117>S'62)$2 P'&' 1# K 171 K 7?C)'2%$+ U%()) K 17 K 7@

S.6%&+ U%()) K 07#? K 07T$%%'2 U%()) # K 17## K #7A43$)(44+ U%()) K 07 K #7@T(%&-A43$)(44+ U%()) K 17 K 7?

TOTAL Q 28;87

S"#5($(') BH)($')

D"/%!!" C')/.U+(/%#(' A' 1 A' 2 A' 3 A' 7 A' 9A, K 1700 K 10700 K 10700 K 10700 K 10700 K 10700L8 K #0700 K #0700 K #0700 K #0700 K #0700 K #0700T'4$%$ K #0700 K #0700 K #0700 K #0700 K #0700 K #0700I%&'2%'& K ##700 K #@700 K #@700 K #@700 K #@700 K #@700

TOTAL K ?#700 K ?#700 K ?#700 K ?#700 K ?#700

D"*#"$(%$('+")

#3


54/140

DETALLE

VALOR VIDA

TIL

VALOR

DEPREA' 1 A' 2 A' 3 A' 7 A' 9

VALOR

ORIINA

LAOS ANUAL

RESIDUA

L

E"UIPO DE COMPUTÓ

K 1!@0700 K #0700 K#0700

K#0700

K #0700 K>7>

K>7>

K >7>

MUEBLES Y ENSERESK ##700 10 K ##70 K ##70 K ##70 K ##70 K ##70 K ##70 K 11#700

E"UIPO DE OFICINAK ?700 10 K 7?0 K 7?0 K 7?0 K 7?0 K 7?0 K 7?0 K #70

CONSTRUCCION

K #!000700 #0 K 100700 K100700

K100700

K 100700 K100700

K100700

K 1!00700

TOTAL

Q 7.3388 Q;2;38

Q;2;38

Q ;2;38 Q;=91;

Q;=91;

Q 2.273;

%)/') &" R"*%#%$(+ 4 M%+/"+(("+/'

D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9

V4$2 O2(,(%4 K !@700 K !?71# K #!7# K !#@7?> K #!17?

D'62'.(.(/% K 1!07 K 1!07 K 1!07 K 1!11170 K 1!11170

V4$2 R'+()4 Q 3.9


55/140

P6'4 H(,%! R$44$ K #700 K @700

T$44+ )' M%$ R$44$ # K #700 K @700

R'.$,')$2'+ U%()) # K #700 K 700

F%)+ )' B+2 P'&' 10 # K 1700 K #700

G%&'+ L(36! P2 # K #700 K 700

A3=('%&4 U%()) # K 700 K @700

P5$ P'&' # K 1700 K #700

TOTAL Q =878

A' 2

D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

D'&'2,'%&' , 1 K #70 K #70

C4$2$ G # K 7#1 K 107#E+.$=+ U%()) # K 71 K @7#

T26')$2'+ U%()) # K 7#1 K 107#

P(%$Q4(% G # K @7# K 1#70

J=/% L9()$ G # K 107# K #07

P6'4 H(,%! R$44$ K #70 K @7#

T$44+ )' M%$ R$44$ # K #70 K @7#

R'.$,')$2'+ U%()) # K #70 K 71>

F%)+ )' B+2 P'&' 10 # K 170 K #70

G%&'+ L(36! P2 # K #70 K 71>

A3=('%&4 U%()) # K 71 K @7#P5$ P'&' # K 170 K #70

TOTAL Q =71;

A' 3

D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

D'&'2,'%&' , 1 K #7@0 K #7@0

C4$2$ G # K 7 K 107

E+.$=+ U%()) # K 7#@ K @71

T26')$2'+ U%()) # K 7 K 107

P(%$Q4(% G # K @71 K 170#

J=/% L9()$ G # K 107 K #17>0

P6'4 H(,%! R$44$ K #71> K @71

T$44+ )' M%$ R$44$ # K #71> K @71

R'.$,')$2'+ U%()) # K #71> K 7

F%)+ )' B+2 P'&' 10 # K 170? K #71>

G%&'+ L(36! P2 # K #71> K 7

A3=('%&4 U%()) # K 7#@ K @71

P5$ P'&' # K 170? K #71>TOTAL Q =


56/140

A' 7

D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

D'&'2,'%&' , 1 K #7>1 K #7>1

C4$2$ G # K 7@ K 1171

E+.$=+ U%()) # K 7? K @7>

T26')$2'+ U%()) # K 7@ K 1171

P(%$Q4(% G # K @7> K 17>

J=/% L9()$ G # K 1171 K ##7@1

P6'4 H(,%! R$44$ K #7#@ K @7>

T$44+ )' M%$ R$44$ # K #7#@ K @7>

R'.$,')$2'+ U%()) # K #7#@ K 7#

F%)+ )' B+2 P'&' 10 # K 171 K #7#@

G%&'+ L(36! P2 # K #7#@ K 7#

A3=('%&4 U%()) # K 7? K @7>

P5$ P'&' # K 171 K #7#@

TOTAL Q 18228

A' 9

D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

D'&'2,'%&' , 1 K #7 K #7

C4$2$ G # K 7? K 117>

E+.$=+ U%()) # K 7 K >70>

T26')$2'+ U%()) # K 7? K 117>P(%$Q4(% G # K >70> K 171

J=/% L9()$ G # K 117> K #7

P6'4 H(,%! R$44$ K #7@ K >70>

T$44+ )' M%$ R$44$ # K #7@ K >70>

R'.$,')$2'+ U%()) # K #7@ K 7>1

F%)+ )' B+2 P'&' 10 # K 171 K #7@

G%&'+ L(36! P2 # K #7@ K 7>1

A3=('%&4 U%()) # K 7 K >70>

P5$ P'&' # K 171 K #7@

TOTAL Q 187

D'$"+/') F"+/")A' 1

D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

N$&+ )' C2)(&$ B4$.Q 100 # K @700 K 1#700

L(! C$362+ B4$.Q 100 # K @700 K 1#700

R'&'%.($%'+ B4$.Q 100 # K @700 K 1#700

C$362! I%,2'+$ B4$.Q 100 # K @700 K 1#700C$362! E,2'+$ B4$.Q 100 # K @700 K 1#700

#6


57/140

TOTAL Q 888

A' 2

D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

N$&+ )' C2)(&$ B4$.Q 100 # K @7# K 1#70

L(! C$362+ B4$.Q 100 # K @7# K 1#70

R'&'%.($%'+ B4$.Q 100 # K @7# K 1#70

C$362! I%,2'+$ B4$.Q 100 # K @7# K 1#70

C$362! E,2'+$ B4$.Q 100 # K @7# K 1#70

TOTAL Q 298

A' 3

D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

N$&+ )' C2)(&$ B4$.Q 100 # K @71 K 170#

L(! C$362+ B4$.Q 100 # K @71 K 170#

R'&'%.($%'+ B4$.Q 100 # K @71 K 170#

C$362! I%,2'+$ B4$.Q 100 # K @71 K 170#C$362! E,2'+$ B4$.Q 100 # K @71 K 170#

TOTAL Q 911

A' 7

D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

N$&+ )' C2)(&$ B4$.Q 100 # K @7> K 17>

L(! C$362+ B4$.Q 100 # K @7> K 17>

R'&'%.($%'+ B4$.Q 100 # K @7> K 17>

C$362! I%,2'+$ B4$.Q 100 # K @7> K 17>

C$362! E,2'+$ B4$.Q 100 # K @7> K 17>TOTAL Q ;70> K 171

C$362! I%,2'+$ B4$.Q 100 # K >70> K 171C$362! E,2'+$ B4$.Q 100 # K >70> K 171

#!


58/140

TOTAL Q ;8

9.9.2.2 %)/') &" V"+/%).

E% $.+($%'+ '4 )'62&3'%&$ )' *'%&+ &3=('% '+ 443)$ 3'2.)$&'.%(! E% '+&' +'%&()$ 4

3'2.)$&'.%( =2.7 '%&2' $&2+ 3.+ .&(*())'+ 7 4 (%*'+&(,.(/% : '4 )'+22$44$ )' %'*$+

3'2.)$+ $ )' %'*$+ 62$).&$+ )6&)$+ 4$+ ,+&$+ : %'.+())'+ )' 4$+ .$%+3()$2'+7 '4

'+&)($ )' '+&2&((..(/% )'4 3'2.)$7 4+ .$&+ : '4 6$2.'%&' )' 62&(.(6.(/% )' 4 .$36'&'%.(

'% '4 3'2.)$ 4 )'..(/% )' 4 6=4(.()) ' 2'4(8 4 '362'+7 4 &'%)'%.( )' 4+ *'%&+ '&.

7 6;,! 1>

%)/') V"+/%)

D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9

S'4)$+K @!>7#0 K >!1070> K >!?710 K >!71# K !#>71

S3(%(+&2$+ )' O(.(%K 1?70 K #017> K #0?7 K #17@ K ##>7>>

S'2*(.($+ B;+(.$+K 1!0700 K 1!0700 K 1!0700 K 1!0700 K 1!0700

D'62'.(.($%'+K !@>07>> K !@>07>> K !@>07>> K !@?71 K !@?71

G+&$+ )' R'6! : M%&K @07@0 K @@7? K @7@@ K 7 K 7#@

G+&$+ )' R'6! : M%& V

K !>00700 K !7 K !017# K !1#7?# K !>7#

S',2$+K >?@70 K @?7#1 K 0#7 K 07> K #70>

&(4'+ )' A+'$ : L(36('8K @70 K ?0701 K ?7>@ K ?>7@ K 1017>

D$.3'%&$+ F'%&'K 700 K 0700 K #70? K 7#@ K @7

TOTALQ 19.=371 Q 1.;387 Q 1;.198= Q 1;.78 Q 1


59/140

S"!&')

NÓMINA AO 1 AO 2 AO 3 AO 7 AO 9

VENDEDORCHOFER K @!>7#0 K >!1070> K >!?710 K >!71# K !#>71

TOTAL Q .33;28 Q ;.1878; Q ;.7=718 Q ;.C26'&+ B4$.Q 1# K 17# K @7#C4(6+ C+ 100 K 07 K 17G26+ C+ 00 K 1700 K 700G$3 U%()) K 07?0 K #7>0E+&(4'&' U%()) K 070 K 07?0T('2+ U%()) K 070 K 170

R'+4&)$2 U%()) K 070 K #70C$22'.&$2 U%()) K 070 K 170

#'


60/140

C(%& S.$&. P'&' 10 # K 70 K ?7@0S$=2'+ O(.($ P'&' 0 # K 70 K 1>700S$=2'+ M%(4 P'&' # # K >70 K 1700S'62)$2 P'&' 1# K 1700 K 700C)'2%$+ U%()) K 17@0 K 70S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0

TOTAL Q 1=378

A' 2D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

P6'4 B$%) R'+3 K 7 K 171L;6(8 C 1# K 170 K 71B$49,2$ C 1# K 7> K 117#B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07@ K 170?S.,26+ U%()) K 07@ K 17A2.(*)$2'+ U%()) K 70> K 17>C26'&+ B4$.Q 1# K 170 K @71C4(6+ C+ 100 K 07> K 171G26+ C+ 00 K 170 K 71G$3 U%()) K 07? K #71

E+&(4'&' U%()) K 071 K 07?T('2+ U%()) K 07# K 17@R'+4&)$2 U%()) K 07 K #70C$22'.&$2 U%()) K 07# K 17@C(%& S.$&. P'&' 10 # K 700 K 10700S$=2'+ O(.($ P'&' 0 # K 7 K 1>7>1S$=2'+ M%(4 P'&' # # K >71 K 17@S'62)$2 P'&' 1# K 170 K 7#1C)'2%$+ U%()) K 17@> K 700S.6%&+ U%()) K 07#@ K 07>

T$%%'2 U%()) # K @7@ K >#7?#A43$)(44+ U%()) K 07> K #7T(%&-A43$)(44+ U%()) K 17 K 70@

TOTAL Q 2817;

A' 3D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

P6'4 B$%) R'+3 K 7@ K 17@>L;6(8 C 1# K 170? K 7#@B$49,2$ C 1# K 7?1 K 117>#

6+


61/140

B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07 K 171S.,26+ U%()) K 07@ K 17?A2.(*)$2'+ U%()) K 7#0 K 1@701C26'&+ B4$.Q 1# K 17@ K @7>C4(6+ C+ 100 K 07? K 17>G26+ C+ 00 K 170? K 7#@G$3 U%()) K 07? K #7?E+&(4'&' U%()) K 07 K 07?T('2+ U%()) K 07 K 17@R'+4&)$2 U%()) K 07> K #7@0C$22'.&$2 U%()) K 07 K 17@C(%& S.$&. P'&' 10 # K 7#1 K 107#S$=2'+ O(.($ P'&' 0 # K ?7## K 17S$=2'+ M%(4 P'&' # # K 71 K 1@7#S'62)$2 P'&' 1# K 170? K 7C)'2%$+ U%()) K 17> K 7#1S.6%&+ U%()) K 07#> K 071T$%%'2 U%()) # K >7? K >7?>A43$)(44+ U%()) K 071 K #7T(%&-A43$)(44+ U%()) K 171 K 7#

TOTAL Q 28= K 17#L;6(8 C 1# K 171 K 7?B$49,2$ C 1# K 70> K 1#7#1B$22)$2 P'&' # 1 K 17>0 K 17>0R',4 U%()) K 070 K 171?S.,26+ U%()) K 07@ K #70A2.(*)$2'+ U%()) K 7 K 1@7@C26'&+ B4$.Q 1# K 171 K >70>C4(6+ C+ 100 K 071 K 17

G26+ C+ 00 K 171 K 7?G$3 U%()) K 170# K 70E+&(4'&' U%()) K 07 K 170#T('2+ U%()) K 07> K 17>0R'+4&)$2 U%()) K 07?0 K #7>1C$22'.&$2 U%()) K 07> K 17>0C(%& S.$&. P'&' 10 # K 7 K 107S$=2'+ O(.($ P'&' 0 # K ?7@1 K 1?7##S$=2'+ M%(4 P'&' # # K 7 K 1@7?@S'62)$2 P'&' 1# K 171 K 7@

C)'2%$+ U%()) K 171 K 7S.6%&+ U%()) K 07# K 07

61


62/140

T$%%'2 U%()) # K ?7> K >?71A43$)(44+ U%()) K 07 K #7T(%&-A43$)(44+ U%()) K 17> K 71

TOTAL Q 21#B$22)$2 P'&' # 1 K 17>> K 17>>

R',4 U%()) K 071 K 17#S.,26+ U%()) K 07>1 K #71#

A2.(*)$2'+ U%()) K 7> K 1>7>C26'&+ B4$.Q 1# K 17> K >7@

C4(6+ C+ 100 K 07 K 17?G26+ C+ 00 K 171 K 7G$3 U%()) K 170@ K 71

E+&(4'&' U%()) K 07 K 170@T('2+ U%()) K 07? K 17>>

R'+4&)$2 U%()) K 07? K #7C$22'.&$2 U%()) K 07? K 17>>

C(%& S.$&. P'&' 10 # K 7@ K 1171

S$=2'+ O(.($ P'&' 0 # K 10701 K #070#S$=2'+ M%(4 P'&' # # K 7 K 1>7@>

S'62)$2 P'&' 1# K 171 K 7?C)'2%$+ U%()) K 17 K [email protected]%&+ U%()) K 07#? K 07

T$%%'2 U%()) # K 17## K #7A43$)(44+ U%()) K 07 K #7@

T(%&-A43$)(44+ U%()) K 17 K 7?TOTAL Q 22;;;

S"#5($(') BH)($')

D"/%!!"C')/.

U+(/%#('A' 1 A' 2 A' 3 A' 7 A' 9

A, K 1700 K 10700 K 10700 K 10700 K 10700 K 10700

L8 K #0700 K #0700 K #0700 K #0700 K #0700 K #0700

T'4$%$ K 0700 K @0700 K @0700 K @0700 K @0700 K @0700

I%&'2%'& K ##700 K #@700 K #@700 K #@700 K #@700 K #@700

TOTAL Q 1.87788 Q 1.87788 Q 1.87788 Q 1.87788 Q 1.87788

62


63/140

D"*#"$(%$('+")

DETALLEVALOR

VIDATIL

VALOR DEPRE

A' 1 A' 2 A' 3 A' 7 A' 9VALOR

ORIINAL

AOS ANUAL RESIDUAL

E"UIPO DECOMPUTO K @0700 K 1@7@> K 1@7@> K 1@7@> K 1@7@> K #1170 K #1170 K #1170E"UIPO DEOFICINA K 1@700 10 K 17@0 K 17@0 K 17@0 K 17@0 K 17@0 K 17@0 K #0700MUEBLES YENSERES K #700 10 K #70 K #70 K #70 K #70 K #70 K #70 K #1#70

CONSTRUCCIONK

#!000700 #0 K 100700 K 100700 K 100700 K 100700 K 100700 K 100700 K 1!00700

VEHÍCULOS

K1@!0070

0 K !00700 K !00700 K !00700K!00700 K !00700

K!00700 K 0700

TOTALQ

1=.=8188 Q 3.;8;; Q 3.;8;;

Q3.;8;; Q 3.=913

Q3.=913 Q 2.13193

%)/') &" R"*%#%$(+ 4 M%+/"+(("+/'

D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9

V4$2 O2(,(%4 K !01700 K !007# K #!@?7> K #!?#17>? K #!#@7@@

D'62'.(.(/% K >07>> K >07>> K >07>> K ?71 K ?71

V4$2 R'+()4 Q 3.83823 Q 2.9=7; Q 2.2


64/140

V. R")(&%!C')/.S"#'

V.R")(&%!

C')/.S"#'

V.R")(&%!

C')/.S"#'

V.R")(&%!

C')/.S"#'

V.R")(&%!

C')/.S"#'

K !01700 K 1@70 K !007# K 1#17#1 K #!@?7> K 10@7 K #!?#17>? K 11@7> K #!#@7@@ K 10170>

K 1@!00700 K @@0700K

1!#00700 K #700 K ?!?00700 K ?@700 K @!@00700 K #@700 K !00700 K 1#700

Q ;=87 Q 7=21 Q 9823< Q 3

R'.$,')$2'+ U%()) # K #70 K 71>

F%)+ )' B+2 P'&' 10 # K 170 K #70

G%&'+ L(36! P2 # K #70 K 71>

A3=('%&4 U%()) # K 71 K @7#

P5$ P'&' # K 170 K #70

TOTAL Q =881

6"


65/140

A' 3

D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

D'&'2,'%&' , 1 K #7@0 K #7@0

C4$2$ G # K 7 K 107

E+.$=+ U%()) # K 7#@ K @71

T26')$2'+ U%()) # K 7 K 107

P(%$Q4(% G # K @71 K 170#

J=/% L9()$ G # K 107 K #17>0

P6'4 H(,%! R$44$ # K #71> K 7

T$44+ )' M%$ R$44$ # # K #71> K 7

R'.$,')$2'+ U%()) # K #71> K 7

F%)+ )' B+2 P'&' 10 # K 170? K #71>

G%&'+ L(36! P2 # K #71> K 7

A3=('%&4 U%()) # K 7#@ K @71

P5$ P'&' # K 170? K #71>

TOTAL Q =3;

A' 7

D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

D'&'2,'%&' , 1 K #7>1 K #7>1

C4$2$ G # K 7@ K 1171

E+.$=+ U%()) # K 7? K @7>

T26')$2'+ U%()) # K 7@ K 1171

P(%$Q4(% G # K @7> K 17>

J=/% L9()$ G # K 1171 K ##7@1

P6'4 H(,%! R$44$ # K #7#@ K 7#

T$44+ )' M%$ R$44$ # # K #7#@ K 7#

R'.$,')$2'+ U%()) # K #7#@ K 7#

F%)+ )' B+2 P'&' 10 # K 171 K #7#@

G%&'+ L(36! P2 # K #7#@ K 7#

A3=('%&4 U%()) # K 7? K @7>

P5$ P'&' # K 171 K #7#@

TOTAL Q =;<

6#


66/140

A' 9

D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

D'&'2,'%&' , 1 K #7 K #7

C4$2$ G # K 7? K 117>

E+.$=+ U%()) # K 7 K >70>

T26')$2'+ U%()) # K 7? K 117>

P(%$Q4(% G # K >70> K 171

J=/% L9()$ G # K 117> K #7

P6'4 H(,%! R$44$ # K #7@ K 7>1

T$44+ )' M%$ R$44$ # # K #7@ K 7>1

R'.$,')$2'+ U%()) # K #7@ K 7>1

F%)+ )' B+2 P'&' 10 # K 171 K #7@

G%&'+ L(36! P2 # K #7@ K 7>1

A3=('%&4 U%()) # K 7 K >70>

P5$ P'&' # K 171 K #7@

TOTAL Q 181;9

D'$"+/') F"+/")

A' 1D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

F.&2+ B4$.Q 100 # K @700 K 1#700

G9+ )' 2'3(+(/% B4$.Q 100 # K @700 K 1#700

N$&+ 6')()$ B4$.Q 100 # K @700 K 1#700

P2$$23+ B4$.Q 100 # K @700 K 1#700

TOTAL Q 7


67/140

N$&+ 6')()$ B4$.Q 100 # K @71 K 170#

P2$$23+ B4$.Q 100 # K @71 K 170#

TOTAL Q 928=

A' 7

D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!

F.&2+ B4$.Q 100 # K @7> K 17>

G9+ )' 2'3(+(/% B4$.Q 100 # K @7> K 17>

N$&+ 6')()$ B4$.Q 100 # K @7> K 17>

P2$$23+ B4$.Q 100 # K @7> K 17>

TOTAL Q 972

A' 9

D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!F.&2+ B4$.Q 100 # K >70> K 171

G9+ )' 2'3(+(/% B4$.Q 100 # K >70> K 171

N$&+ 6')()$ B4$.Q 100 # K >70> K 171

P2$$23+ B4$.Q 100 # K >70> K 171

TOTAL Q 993

9.9.2.3 %)/') F(+%+$("#').A'44$+ '% 4$+ ' (%.22' % +'&$ '.$%/3(.$ 62 4 $=&'%.(/%7 +$ $ )'*$4.(/%

)' .6(&4'+ (%%.('2$+ 6'+&$+ + )(+6$+(.(/% 6$2 &'2.'2+ 6'2+$%+! T$)$+ '44$+ ,+&$+

$2(,(%)$+ .$3$ .$%+'.'%.( )' (%%.(2+' % '362'+ .$% 2'.2+$+ '%$+! E%

4 .'%& )' ,+&$+ (%%.('2$+ )'+&.% '%&2' $&2+ 4+ .'%&+ )' (%&'2'+'+ )' $=4(,.($%'+ : =$%$+7

4$+ (%&'2'+'+ )' )')+7 4$+ (%&'2'+'+ 6$2 )'+.'%&$ )' ''.&$+7 4+ )('2'%.(+ %',&(*+ )' .3=($7

: +' (%.4:'% &3=(% )'%&2$ )' '+&' 62&)$ 4$+ ,+&$+ ,'%'2)$+ 6$2 4+ 62)()+

)' *4$2 )' .&(*$+ (%%.('2$+!


68/140

9.9.2.3.1 C%#%$/"#)/($%) &" C#&(/'.

9.9.2.3.1.1 C#&(/'.

E4 &23(%$ .2)(&$ +' &(4(8 '% '4 3%)$ )' 4$+ %',$.($+ .$3$ +(%/%(3$ )' 62+&3$ $

'%)')3('%&$! U% $6'2.(/% .2')(&(.( .$%+(+&' '% 4 &2%+'2'%.( $ .'+.(/% &'36$24 )'4

.2'')$2 4 )')$2 )' % )'2'.$ )' 62$6(')) )'4 62(3'2$ +$=2' % )'&'23(%)$ =('% %.

9.9.2.7.1 C'/% F(>%.

“C$& ' +' 3%&('%' .$%+&%&' 4$ 42,$ )' 4 *() )' 4 )(+6$+(.(/% .2')(&(.( %' *29'

'4 &(6$ )' (%&'2+! L+ *2(.($%'+ )'4 &(6$ )' (%&'2+ 62$*$.% % 2'.;4.4$ )'4 *'%.(3('%&$ )' 4

62(3'2 )(+6$+(.(/%


69/140

P2 '4 .;4.4$ )' 4 .$& ( &'%'3$+ 4 +(,('%&' /234

CF = M

[1−(1+ i)−n ]i

CF: C$& (

M: M$%&$

(: &+ )' I%&'2'+

+: P'2()$+ )' 6,$

CF = 70.000

[1−(1+0.0575)−10 ]0.0575

CF =70.000

7.4481

CF =9.398,43

9.9.2.9 T%,!% &" A'#/(?%$('+").

9.9.2.9.1 A'#/(?%$(+.

E4 &'23(%$ 3$2&(8.($% (%)(. 4 .%&()) )' )(%'2$ ' +' 2'.6'2)$ )' 4 (%*'2+($% (%(.(4

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TOTALMATERIA PRIMA K 1!000700MANO DE OBRA D K 11!#?7#@ MANO D EOBRA IND K >!0710MATERIALES

INDIRECTOS K >#0700SERVICIOS BASICOSENERGIA ELECTRICA K #00700AGUA POTABLE K 00700DEPRECIACIONES PROD K 1!1@71COSTO ADMINISTRATIVO K #!#??7@0GASTOS DE VENTA K 1!?@71GASTO MANTENI AREAPROD K ##7>SEGUROS AREA PRO K 171

UTILES ASE Y LIM AREPRO K 1@1700UNIFORMES K @0700GASTOS FINANCIEROS K >!>170TO

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