Concepto de inversin

Unidad

Cantidad

Costo

Costo

Unitario
INVERSION FIJA
Computadoras con Lector de DVD
Computadora con Quemador de DVD
LAPTOP ACER AS5532-1563
ATHX2 1.2-3G-320G-15.6""
MULTIFUNCIONAL HP OFFICEJET
PRO 8500WL "
MULT. SAMSUNG LASER CLR
3175N 17/4PPM

Aportante
PROMUSAG

$ 179,950.00

$ 179,950.00

GRUPO
$0.00

pieza

$7,469.00

$59,752.00

$59,752.00

$0.00

pieza

$8,240.00

$16,480.00

$16,480.00

0.00

Pieza

$10,165.00

$10,165.00

$10,165.00

$0.00

Pieza

$5,500.00

$5,500.00

$5,500.00

$0.00

Pieza

$5,500.00

$5,500.00

$5,500.00

$0.00

Muebles para computadora

pieza

10

$1,500.00

$15,000.00

$15,000.00

$0.00

Sillas

Pieza

10

$550.00

$5,500.00

$5,500.00

$0.00

Equipo para Internet

SWITCH LINKSYS EZXS16W
10/100 16PTS"

Equipo

$1,120.00

$1,120.00

$1,120.00

$0.00

Plugins RJ45 blindado

Pieza

30

$4.00

$120.00

$120.00

$0.00

vitrina de aluminio y cristal 2x1.20x60

TONNER PARA IMPRESORA
SAMSUNG LASER CLR 3175N

pieza

$5,000.00

$10,000.00

$10,000.00

$0.00

Pieza

$1,800.00

Equipo

$49,013.00

copiadora toshiba 520-720

INVERSION DIFERIDA

Contrato de telfono
Contrato de energa elctrica
Contrato de servicio de Internet
Pago de licencia del establecimiento
deposito por el pago de renta
servicio de instalacin de la red de
computo
Elaboracin de proyecto y asistencia
tcnica
CAPITAL DE TRABAJO
Tinta Tipo Vivera Para Hp Para
Recargas Y Sistema Continuo

$1,800.00
$49,013.00
$28,450.00

Contrato de
una lnea
comercial
Contrato
comercial
contrato por un
ao
pago por un
ao

$1,800.00
$49,013.00

$0.00
$0.00

$18,000.00

$10,450.00

$1,600.00

$1,600.00

$0.00

$1,600.00

$150.00

$150.00

$0.00

$150.00

$1,600.00

$1,600.00

$0.00

$1,600.00

$500.00

$500.00

$0.00

$500.00

mensualidad

$600.00

$600.00

$0.00

$600.00

servicio

$6,000.00

$6,000.00

$0.00

$6,000.00

servicio

$18,000.00

$18,000.00

$18,000.00

$11,599.00

$50.00

$0.00
$9,986.00

Pieza

$300.00

$600.00

$0.00

$600.00

CARTUCHO PARA
MULTIFUNCIONAL HP OFFICEJET
PRO 8500WL

pieza

$650.00

$650.00

$50.00

$600.00

Tonner para copiadora Toshiba

Pieza

$787.00

$787.00

$0.00

$787.00

Hojas blancas papel bond

millar

$80.00

$400.00

$0.00

$400.00

Flder carta

ciento

$60.00

$120.00

$0.00

$120.00

Caja con 10 disquetees

pieza

$35.00

$175.00

$0.00

$175.00

Discos compactos

pieza

50

$10.00

$500.00

$0.00

$500.00

Pago de renta

mensualidad

$600.00

$600.00

$0.00

$600.00

Mano de obra

Jornal

60

$50.00

$3,000.00

$0.00

$3,000.00

Pago de electricidad

cuota

$1,000.00

$1,000.00

$0.00

$1,000.00

servicio tcnico de mantenimiento

servicio

$400.00

$400.00

$0.00

$400.00

pago de renta de telfono

pago de renta de internet (6 a 10
usuarios)

renta

$999.00

$999.00

$0.00

$999.00

renta

$805.00

INVERSION TOTAL
PARTICIPACION

$805.00
$218,436.00

$0.00
$198,000.00
90.64

$805.00
$20,436.00
9.36

158000 60,436.00
8,633.71

Costos de produccion
Concepto/Aos

$ 116,280

$ 119,825

$ 123,511

$ 127,345

$ 131,333

600

7,200

7,488

7,788

8,099

8,423

650

7,800

8,112

8,436

8,774

9,125

1,800

21,600

22,464

23,363

24,297

25,269

1,800

21,600

22,464

23,363

24,297

25,269

hojas blancas

400

4,800

4,992

5,192

5,399

5,615

flder

120

720

749

779

810

842

disquetes

175

2,100

2,184

2,271

2,362

2,457

discos compactos

500

6,000

6,240

6,490

6,749

7,019

pago de mantenimiento

400

4,800

4,992

5,192

5,399

5,615

pago de electricidad

1,000

12,000

12,480

12,979

13,498

14,038

pago de renta de Internet

805

$ 9,660

$ 9,660

$ 9,660

$ 9,660

$ 9,660

pago de mano de obra

1,500

18,000

18,000

18,000

18,000

18,000

COSTOS INDIRECTOS

770

29,694

29,694

29,694

29,694

29,694

pago de renta de local

600

7,200

7,200

7,200

7,200

7,200

pago de renta de telefono

170

2,040

2,040

2,040

2,040

2,040

18,954

18,954

18,954

18,954

18,954

1,500

1,500

1,500

1,500

1,500

COSTOS DIRECTOS
Tinta Tipo Vivera Para Hp Para
Recargas Y Sistema Continuo

9,750

cartucho color multifuncional epson

CARTUCHO PARA
MULTIFUNCIONAL HP OFFICEJET
PRO 8500WL

Tonner para copiadora Toshiba

depreciaciones y amortizaciones
Gastos de admon y ventas
COSTOS TOTALES

$ 10,520

4620

$ 145,974

$ 149,518

$ 153,205

$ 157,039

$ 161,026

#REF!

PRESUPUESTO DE REINVERSIONES
Aos
Rentas de equipo de computo (hrs)

1300

15600

18720

22464

26956.8

32348.16

48

58

70

83

99

Aprovechamiento de la cap.instalada %.
INGRESOS TOTALES

$17,700

$213,040

$255,648

$306,778

$368,133

$441,760

a) Renta de maquinas en horas

$13,000

$156,000

$186,623

$223,948

$268,737

$322,485

b) Impresiones y elab. de documentos

$1,920

$23,040

$28,121

$33,746

$40,495

$48,594

c) Copia y venta de CDS.

$660

$7,920

$10,226

$12,271

$14,725

$17,670

d) Venta de disquetes

$300

$3,600

$3,835

$4,602

$5,522

$6,626

$1,500

$18,000

$20,452

$24,542

$29,451

$35,341

f) Venta de folders

$240

$2,880

$3,835

$4,602

$5,522

$6,626

g) Cursos o capacitaciones

$80

$1,600

$2,556

$3,068

$3,681

$4,418

$249,584

$233,790

e) Fotocopias

INVERSION INICIAL PARA EL

PROYECTO
Fija
Diferida

$201,555
$161,085
$28,450

Capital de Trabajo

$12,020

INVERSION PERMANENTE

$196,185

$218,123

58
Meses

ENE.

Renta de equipos de computo en horas

FEB..

MAR.

$202,588

70
ABRIL.

$187,189
83

MAY.

99
JUN.

1300

1300

1300

1300

1300

1300

45

45

45

45

45

45

de texto en blanco y negro

600

600

600

600

600

600

de texto a color

100

100

100

100

100

100

de imgenes

45

45

45

45

45

45

Copia de CDS.

30

30

30

30

30

30

Venta de cd ($10.00 c/u)

21

21

21

21

21

21

Venta de disquetes ($ 5.00 c/u))

60

60

60

60

60

60

Fotocopias copias (0.5 cent/cu)

3000

3000

3000

3000

3000

3000

96

96

96

96

96

96

12

Elaboracin de documentos
Impresiones

Venta de folders (2.5 c/u)

Cursos o capacitaciones ($20.00 h.)

Meses
Renta de equipos de computo

ENE.

FEB..

MAR.

ABRIL.

MAY.

JUN.

$13,000

$13,000

$13,000

$13,000

$13,000

$13,000

$360

$360

$360

$360

$360

$360

de texto en blanco y negro

$600

$600

$600

$600

$600

$600

de texto a color

$600

$600

$600

$600

$600

$600

de imgenes

$360

$360

$360

$360

$360

$360

Copia de CDS.

$450

$450

$450

$450

$450

$450

Venta de cd ($10.00 c/u)

$210

$210

$210

$210

$210

$210

Venta de disquetes ($ 5.00 c/u))

$300

$300

$300

$300

$300

$300

Fotocopias copias (0.5 cent/cu)

$1,500

$1,500

$1,500

$1,500

$1,500

$1,500

$240

$240

$240

$240

$240

$240

$80

$80

$80

$240

$80

$80

$17,700

$17,700

$17,700

$17,860

$17,700

$17,700

Elaboracin de documentos
Impresiones

Venta de folders (2.5 c/u)

Cursos o capacitaciones ($20.00 h.)

Renta de equipos de computo

Impresiones y elab. de documentos

Copia y venta de CDS.
Venta de disquetes
Fotocopias
Venta de folders

Cursos o capacitaciones ($20.00 h.)

13000

156000

186623.04

223947.648

268737.1776

322484.6131

1920

23040

28121.28

33745.536

40494.6432

48593.57184

660

7920

10225.92

12271.104

14725.3248

17670.38976

300

3600

3834.72

4601.664

5521.9968

6626.39616

1500

18000

20451.84

24542.208

29450.6496

35340.77952

240

2880

3834.72

4601.664

5521.9968

6626.39616

80

1600

2556.48

3067.776

3681.3312

4417.59744

17700

213040

255648

306777.6

368133.12

441759.744

pago de renta de Internet

805

9660

9660

9660

9660

9660

pago de renta de telefono

170

2040

2040

2040

2040

2040

pago de renta de local

600

7200

7200

7200

7200

7200

1000

12000

12480

12979.2

13498.368

14038.30272

INGRESOS TOTALES

pago de electricidad
pago de mantenimiento

400

depreciaciones equ. Computo

4800

4992

5191.68

5399.3472

5615.321088

15953.5

15953.5

15953.5

15953.5

15953.5

pago de mano de obra

1500

18000

18000

18000

18000

18000

Costo por renta de eq. de computo

4475

69653.5

70325.5

71024.38

71751.2152

72507.12381

negros multifuncional epson

600

7200

7488

7787.52

8099.0208

8422.981632

cartucho color multifuncional epson

650

7800

8112

8436.48

8773.9392

9124.896768

1800

21600

22464

23362.56

24297.0624

25268.9449

80

960

998.4

tonner para impresora laser Samsung

hojas blancas
Costo por impresiones y elab de doctos.

1038.336 1079.86944 1123.064218

3130

37560

39062.4

40624.896

42249.89184

43939.88751

discos compactos

500

6000

6240

6489.6

6749.184

7019.15136

costo de discos compactos

500

6000

6240

6489.6

6749.184

7019.15136

disquetes

175

2100

2184

2271.36

2362.2144

2456.702976

costo de disquettes

175

2100

2184

2271.36

2362.2144

2456.702976

1800

21600

22464

23362.56

24297.0624

25268.9449

320

3840

3993.6

4153.344

4319.47776

4492.25687

3000

3000

3000

3000

3000

2120

28440

29457.6

30515.904

31616.54016

32761.20177

flder

120

720

748.8

778.752

809.90208

842.2981632

costo de folders

120

720

748.8

778.752

809.90208

842.2981632

toner para copiadora Kyocera

hojas blancas
depreciacion fotocopiadora
costo de fotocopias

JUL

AGO

SEP

OCT

NOV

DIC

1300

1300

1300

1300

1300

1300

15600

45

45

45

45

45

45

540

600

600

600

600

600

600

7200

100

100

100

100

100

100

1200

45

45

45

45

45

45

540

30

30

30

30

30

30

360

21

21

21

21

21

21

252

60

60

60

60

60

60

720

3000

3000

3000

3000

3000

3000

36000

96

96

96

96

96

96

1152

12

12

12

80

JUL

AGO

SEP

OCT

NOV

DIC

$13,000

$13,000

$13,000

$13,000

$13,000

$13,000

$156,000

$360

$360

$360

$360

$360

$360

$4,320

$600

$600

$600

$600

$600

$600

$7,200

$600

$600

$600

$600

$600

$600

$7,200

$360

$360

$360

$360

$360

$360

$4,320

$450

$450

$450

$450

$450

$450

$5,400

$210

$210

$210

$210

$210

$210

$2,520

$300

$300

$300

$300

$300

$300

$3,600

$1,500

$1,500

$1,500

$1,500

$1,500

$1,500

$18,000

$240

$240

$240

$240

$240

$240

$2,880

$240

$240

$80

$80

$80

$240

$1,600

$17,860

$17,860

$17,700

$17,700

$17,700

$17,860

$0

$213,040

Renta de equipos
de computo en
horas
Impresiones y
elab. de
documentos

1300.0

15600.0

18662.3

22394.8

26873.7

32248.5

284.4

3413.3

4166.1

4999.3

5999.2

7199.0

52.8

633.6

818.1

981.7

1178.0

1413.6

Copia y venta de
CDS.
Venta de
disquetes
Fotocopias

60.0

720.0

766.9

920.3

1104.4

1325.3

3000.0

36000.0

40903.7

49084.4

58901.3

70681.6

Venta de folders

96.0

1152.0

1533.9

1840.7

2208.8

2650.6

4.0

80.0

127.8

153.4

184.1

220.9

0.19630154
0.22054167
0.29115152
0.0652
0.13621333
0.3315
0.5978

0.2
0.2
0.2
0.2
0.2
0.2
0.2

0.2
0.2
0.2
0.2
0.2
0.2
0.2

0.2
0.2
0.2
0.2
0.2
0.2
0.2

Cursos o
capacitaciones
($20.00 h.)

DEPRECIACION Y AMORTIZACION DE LA INVERSION FIJA Y DIFERIDA

INVERSIN INICIAL TASA DE DEPRECIACION ANUAL
Inversion fija
Computadoras con Lector de DVD $58,000
10%
Computadora con Quemador de DVD$16,480
10%
Computadora Lap Top
$10,165
10%
Multifuncional Epson Stylus tinta continua
$5,500
10%
Impresora laser Samsung CLP 510 $5,500
10%
Scanner Epson Perfection
$1,750
10%
Muebles para computadora
$15,000
10%
Sillas
$5,500
10%
Equipo para Internet
Switch de 16 pts. 10/100
$1,500
10%
Bobina de cable utp
$850
10%
Plugins RJ45 blindado
$120
10%
Canaleta
$720
10%
copiadora Kyocera
$30,000
10%
vitrina de aluminio y cristal 2x1.20x60$10,000
10%
Total depreciacion inversion fija $161,085
INVERSION DIFERIDA
Contrato de telfono
$1,600
10%
Contrato de energa elctrica
$150
10%
Contrato de servicio de Internet
$1,600
10%
Pago de licencia del establecimiento $500
10%
deposito por el pago de renta
$600
10%
servicio de instalacin de la red de computo
$6,000
10%
Elaboracin de proyecto y asistencia $18,000
tcnica
10%
Total amortizacion inversion diferida
$28,450
TOTAL DEPRECIACIONES

$15,954

DEPRECIACIN O AMORTIZACIN ANUAL

1
2
3
4

VS
AO 5
5

$5,800
$1,648
$1,017
$550
$550
$175
$1,500
$550

$5,800
$1,648
$1,017
$550
$550
$175
$1,500
$550

$5,800
$1,648
$1,017
$550
$550
$175
$1,500
$550

$5,800
$1,648
$1,017
$550
$550
$175
$1,500
$550

$150
$85
$12
$72
$3,000
$1,000
$16,109

$150
$85
$12
$72
$3,000
$1,000
$16,109

$150
$85
$12
$72
$3,000
$1,000
$16,109

$150
$150
$750
$750
$85
$85
$425
$425
$12
$12
$60
$60
$72
$72
$360
$360
$3,000 $3,000 $15,000 $15,000
$1,000 $1,000 $5,000 $5,000
$16,109 $16,109 $80,543 $80,543

$160
$15
$160
$50
$60
$600
$1,800
$2,845
$18,954

$160
$15
$160
$50
$60
$600
$1,800
$2,845
$18,954

$160
$15
$160
$50
$60
$600
$1,800
$2,845
$18,954

$160
$160
$800
$800
$15
$15
$75
$75
$160
$160
$800
$800
$50
$50
$250
$250
$60
$60
$300
$300
$600
$600
$3,000 $3,000
$1,800 $1,800 $9,000 $9,000
$2,845 $2,845 $14,225 $14,225
$18,954 $18,954 $94,768 $94,768

$15,954 $15,954

$5,800 $29,000 $29,000

$1,648 $8,240 $8,240
$1,017 $5,083 $5,083
$550
$2,750 $2,750
$550
$2,750 $2,750
$175
$875
$875
$1,500 $7,500 $7,500
$550
$2,750 $2,750

$15,954 $15,954 $15,954 $79,768 $79,768

Estado de Resultados
Concepto/aos

Ingresos totales

$17,700.00

$213,040.00

$255,648.00

$306,777.60

$368,133.12

$441,759.74

a) Renta de maquinas en horas

b) Impresiones y elab. de
documentos

$13,000.00

$156,000.00

$186,623.04

$223,947.65

$268,737.18

$322,484.61

$1,920.00

$23,040.00

$28,121.28

$33,745.54

$40,494.64

$48,593.57

c) Copia y venta de CDS.

$660.00

$7,920.00

$10,225.92

$12,271.10

$14,725.32

$17,670.39

d) Venta de disquetes

$300.00

$3,600.00

$3,834.72

$4,601.66

$5,522.00

$6,626.40

$1,500.00

$18,000.00

$20,451.84

$24,542.21

$29,450.65

$35,340.78

f) Venta de folders

$240.00

$2,880.00

$3,834.72

$4,601.66

$5,522.00

$6,626.40

g) Cursos o capacitaciones

$80.00

$1,600.00

$2,556.48

$3,067.78

$3,681.33

e) Fotocopias

Costos totales

10,520

144,474

$4,417.60
$

$40,624.90

$42,249.89

$43,939.89

c) costo de discos compactos

$500.00

$6,000.00

$6,240.00

$6,489.60

$6,749.18

$7,019.15

d) costo de disquettes

$175.00

$2,100.00

$2,184.00

$2,271.36

$2,362.21

$2,456.70

e) costo de fotocopias

$2,120.00

$28,440.00

$29,457.60

$30,515.90

$31,616.54

$32,761.20

$120.00

$720.00

$748.80

$778.75

$809.90

$842.30

Utilidad antes de impuestos

ISR (28%)

$0.00
7,180

$
$

a) Precio de renta x h
b) Precio promedio de
impresin
c) Precio promedio de copia y
venta de cds.
d) precio de disquettes

$0.00

$0.00

$0.00

68,567

107,630

155,073

212,594

282,233

1,500

1,500

1,500

1,500

1,500

1,500

1,500

1,500

1,500

1,500

7,180

67,067

106,130

153,573

211,094

280,733

2,010

18,779

29,716

43,000

59,106

78,605

16,927

16,927

16,927

16,927

16,927

31,361

59,486

93,645

135,061

185,201

18,954

18,954

18,954

18,954

18,954

50,314

78,440

112,599

154,014

204,154

5,170

5,170

Depreciacin
Flujo Neto de Efectivo

$0.00

$72,507.12

PTU
Utilidad Neta

$0.00

$71,751.22

159,526

$39,062.40

$71,024.38

155,539

$37,560.00

Utilidad Marginal
Gastos de administracin y
venta
Gastos de operacin

$70,325.50

151,705

a)Costo por renta de eq. de computo$4,475.00

b) Costo por impresiones y elab
de doctos.
$3,130.00

f) costo de folders
g) costo de cursos y
capacitaciones

$69,653.50

148,018

10.0

10.0

10.0

10.0

10.0

10.0

6.75

6.75

6.75

6.75

6.75

6.75

12.50

12.50

12.50

12.50

12.50

12.50

5.00

5.00

5.00

5.00

5.00

5.00

e) precio de fotocopias
f) precio de los folderes

2.50

2.50

2.50

2.50

2.50

2.50

g) precio de los cursos x h

20.00

20.00

20.00

20.00

20.00

20.00

PROGRAMA DE VENTAS
Concepto/aos

48

58

70

83

99

Pronostico de ventas
Aprovechamiento de la cap.instalada %.
a) Rentas de equipos de computo en horas

1300

15600

18662

22395

26874

32248

b) Impresiones y elab. de documentos

284

3413

4166

4999

5999

7199

c) Copiasy ventas de CDS.

53

634

818

982

1178

1414

d) Ventas de disquetes

60

720

767

920

1104

1325

3000

36000

40904

49084

58901

70682

f) Ventas de folders

96

1152

1534

1841

2209

2651

g) Cursos o capacitaciones

80

128

153

184

221

$10.00

$10.00

$10.00

$10.00

$10.00

$10.00

$6.75

$6.75

$6.75

$6.75

$6.75

$6.75

e) Fotocopias

Precios
a) Precio de renta x h
b) Precio promedio de impresin

$12.50

$12.50

$12.50

$12.50

$12.50

$12.50

d) precio de disquettes

$5.00

$5.00

$5.00

$5.00

$5.00

$5.00

e) precio de fotocopias

$0.50

$0.50

$0.50

$0.50

$0.50

$0.50

f) precio de los folderes

$2.50

$2.50

$2.50

$2.50

$2.50

$2.50

$20.00

$20.00

$20.00

$20.00

$20.00

$20.00

$13,000

$156,000

$186,623

$223,948

$268,737

$322,485

$1,920

$23,040

$28,121

$33,746

$40,495

$48,594

$660

$7,920

$10,226

$12,271

$14,725

$17,670

c) Precio promedio de copia y venta de cds.

g) precio de los cursos x h

Ingresos
a) Rentas de equipos de computo
b) Impresiones y elab. de documentos
c) Copiasy ventas de CDS.
d) Ventas de disquetes
e) Fotocopias
f) Ventas de folders
g) Cursos o capacitaciones
Ingresos por ventas

$300

$3,600

$3,835

$4,602

$5,522

$6,626

$1,500

$18,000

$20,452

$24,542

$29,451

$35,341

$240

$2,880

$3,835

$4,602

$5,522

$6,626

$80

$1,600

$2,556

$3,068

$3,681

$4,418

$17,700

$213,040

$255,648

$306,778

$368,133

$441,760

* Tasa promedio de crecimiento de las ventas de 4% en promedio anual.

$0.73

$0.73

$0.73

$0.73

$0.73

$0.11

$0.11

$0.11

$0.11

$0.11

$0.04

$0.04

$0.04

$0.04

$0.04

$0.02

$0.02

$0.01

$0.02

$0.01

$0.08

$0.08

$0.08

$0.08

$0.08

$0.01

$0.02

$0.01

$0.02

$0.01

$0.01

$0.01

$0.01

$0.01

$0.01

2.9 Balance General Proyectado (Pesos)

Cconcepto/aos

$16,108.50
$161,085.00

$144,976.50

$16,108.50

$16,108.50

$16,108.50

$16,108.50

$128,868.00

$112,759.50

$96,651.00

$604.50

$7,182.00

$80,542.50

$7,469.28

$7,768.05

$8,078.77

Inventarios

$6,045.00

$8,401.92

$71,820.00

$74,692.80

$77,680.51

$80,787.73

$84,019.24

Activo Circulante

$6,649.50

$79,002.00

$82,162.08

$85,448.56

$88,866.51

$92,421.17

$2,845.00

$2,845.00

$2,845.00

$2,845.00

$2,845.00

ACTIVO
Depreciaciones
Activo Fijo
Caja y bancos

Amortizaciones
Activo Diferido

$28,450.00

$25,605.00

$22,760.00

$19,915.00

$17,070.00

$14,225.00

TOTAL ACTIVO

$196,184.50

$249,583.50

$233,790.08

$218,123.06

$202,587.51

$187,188.67

Proveedores

$302.25

$3,591.00

$3,220.54

$1,849.33

$817.88

$303.63

Pasivo circulante

$302.25

$3,591.00

$3,220.54

$1,849.33

$817.88

$303.63

TOTAL PASIVO

$302.25

$3,591.00

$3,220.54

$1,849.33

$817.88

$303.63

$2,103.37

PASIVO

CAPITAL CONTABLE
Aportacin de socios

$43,555.00

$39,061.66

$22,430.46

$9,920.07

$3,682.75

Capital Social

$190,820.65

$214,631.66

$171,083.20

$122,628.42

$66,708.86

$1,684.04

$5,061.60

$31,360.84

$59,486.34

$93,645.31

$135,060.76

$185,200.99

TOTAL CAPITAL
CONTABLE

$195,882.25

$245,992.50

$230,569.54

$216,273.73

$201,769.62

$186,885.03

TOTAL PASIVO +
CAPITAL

$196,184.50

$249,583.50

$233,790.08

$218,123.06

$202,587.51

$187,188.67

Utilidad del Ejercicio

$0.00
$0.10

$0.43

$0.56

$0.63

$0.90

$0.57

$0.44

$0.37

$0.43
$0.57

INVENTARIOS
negros multifuncional epson
600.0
7,200.0
cartucho color multifuncional
650.0
epson 7,800.0
tonner para impresora laser
1,800.0
Samsung21,600.0
toner para copiadora Kyocera
1,800.0
21,600.0
hojas blancas
400.0
4,800.0
flder
120.0
720.0
disquetes
175.0
2,100.0
discos compactos
500.0
6,000.0
TOTAL INVENTARIOS 6,045.0
71,820.0

7,488.0
8,112.0
22,464.0
22,464.0
4,992.0
748.8
2,184.0
6,240.0
74,692.8

7,787.5
8,436.5
23,362.6
23,362.6
5,191.7
778.8
2,271.4
6,489.6
77,680.5

8,099.0
8,773.9
24,297.1
24,297.1
5,399.3
809.9
2,362.2
6,749.2
80,787.7

8,423.0
9,124.9
25,268.9
25,268.9
5,615.3
842.3
2,456.7
7,019.2
84,019.2

Conceptos/ao
a) Costos Variables:
pago de mano de obra
pago de electricidad
negros multifuncional
epson
cartucho color
multifuncional epson
tonner para impresora
laser Samsung
toner para copiadora
Kyocera

8,945

$ 106,620

$ 110,165

$ 113,851

$ 117,685

$ 121,673

1,500

18,000

18,000

18,000

18,000

18,000

1,000

12,000

12,480

12,979

13,498

14,038

600

7,200

7,488

7,788

8,099

8,423

650

7,800

8,112

8,436

8,774

9,125

1,800

21,600

22,464

23,363

24,297

25,269

1,800

21,600

22,464

23,363

24,297

25,269

hojas blancas

400

4,800

4,992

5,192

5,399

5,615

flder

120

720

749

779

810

842

disquetes

175

2,100

2,184

2,271

2,362

2,457

discos compactos

500

6,000

6,240

6,490

6,749

7,019

pago de mantenimiento

$
$

400
1,575

$
$

4,800
39,354

$
$

4,992
39,354

$
$

5,192
39,354

$
$

5,399
39,354

$
$

5,615
39,354

805

9,660

9,660

9,660

9,660

9,660

600

7,200

7,200

7,200

7,200

7,200

170

2,040

2,040

2,040

2,040

2,040

18,954

18,954

18,954

18,954

18,954

1,500

1,500

1,500

1,500

1,500

a) Costos Fijo
pago de renta de
Internet
pago de renta de local
pago de renta de
telefono
depreciaciones y
amortizaciones
Gastos de admon y
ventas
Total costos de
produccion

$ 10,520

$ 145,974

$ 149,518

$ 153,205

$ 157,039

$ 161,026

PUNTO DE EQUILIBRIO
Concepto/aos
Ingresos, por
ventas, rentas y
cursos.
Costos fijos
totales
Costo variable
P.E.
EQUILIBRIO
GENERAL
(Ventas)
a) Rentas de
equipos de
computo
b) Impresiones y
elab. de
documentos
c) Copiasy
ventas de CDS.
d) Ventas de
disquetes
e) Fotocopias
f) Ventas de
folders
g) Cursos o
capacitaciones

$17,700.00

$213,040.00 $255,648.00 $306,777.60 $368,133.12 $441,759.74

1,575.00

39,353.50

39,353.50

39,353.50

39,353.50

39,353.50

8,945.00

106,620.00

110,164.80

113,851.39

117,685.45

121,672.87

$3,184.18

$78,780.96

$69,153.30

$62,577.15

$57,845.72

$54,312.73

$2,331.64

$57,687.90

$50,637.98

$45,822.55

$42,357.92

$39,770.87

$344.36

$8,520.06

$7,478.84

$6,767.64

$6,255.94

$5,873.85

$118.38

$2,928.77

$2,570.85

$2,326.38

$2,150.48

$2,019.14

$53.81

$1,331.26

$1,168.57

$1,057.44

$977.49

$917.79

$269.04

$6,656.30

$5,842.84

$5,287.22

$4,887.45

$4,588.95

$43.05

$1,065.01

$934.85

$845.95

$781.99

$734.23

$23.91

$591.67

$519.36

$469.97

$434.44

$407.91

233

5,769

5,064

4,582

4,236

3,977

51

1,262

1,108

1,003

927

870

234

206

186

172

162

11

266

234

211

195

184

538

13,313

11,686

10,574

9,775

9,178

17

426

374

338

313

294

30

26

23

22

20

P.E. GENERAL
(hrs rentadas,
vendidas y
cursos.
a) Rentas de
equipos de
computo
b) Impresiones y
elab. de
documentos
c) Copiasy
ventas de CDS.
d) Ventas de
disquetes
e) Fotocopias
f) Ventas de
folders
g) Cursos o
capacitaciones

Frmula utilizada paral calcular el punto de equilibrio.

Punto deequilibrio =

Costos fijos totales

1 - (Costos variables/ventas, ventas, cursos)
PUNTO DE EQUILIBRIO EN EL AO 1
(rentas de eq. de computo)

$100,000.00
ingresos=costos
$90,000.00
$80,000.00
$70,000.00

costos variables

$70,000.00
$60,000.00
$57,687.9
$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00
$0.00

P.E

costos fijos

ventas
5549 ########

ingresos

5769

rentas
10000

Calculo del Periodo de Recuperacin: PR

Para una vida del proyecto de 10 aos
Concepto /aos

Flujo Neto de Efectivo

50,314

78,440

112,599

154,014

204,154

F.C. Actualizado (k=10%)

55,905

96,839

154,457

234,742

345,737

FC Actalizado acumulado

82,459

179,298

333,755

568,497

914,234

Inversin total

0
201,555

Recupercin de la inversin al tercer ao

REINVERSIONES

aos
Ingresos totales

$17,700.00

0
$213,040.00

1
$255,648.00

2
$306,777.60

3
$368,133.12

4
$441,759.74

Egresos totales

$10,520.00

$144,473.50

$148,018.30

$151,704.89

$155,538.95

$159,526.37

INVERSION INICIAL
PARA EL PROYECTO

$201,555.00

Fija

$161,085.00

Diferida

$28,450.00

Capital de Trabajo

$12,020.00

Patrimonio

$196,486.75

$253,174.50

$237,010.62

$219,972.40

$203,405.39

$187,492.30

$302.25
$5,061.60

$3,591.00
$31,360.84

$3,220.54
$59,486.34

$1,849.33
$93,645.31

$817.88
$135,060.76

$303.63
$185,200.99

$249,583.50

$233,790.08

$218,123.06

$202,587.51

$187,188.67

1.17

0.91

0.71

0.55

0.42

0.13

0.25

0.43

0.67

0.99

Pasivo a corto plazo

Utilidad del ejercicio
INVERSION
PERMANENTE
Indice de inversin por
unidad producida y
vendida
Tasa de expansion de
los beneficios

Calculo del PTU para el primer ao

salario

factor poR

PTU por

PTU para

dias
dias
trabajados salarios
dias trabajados salarios
trabajados
Empleado anual
Trabajador 1 18000.00
360.00
0.09
42.43
1652.64 15274.40
18000.00
360.00
Aos
Renta gravable
para PTU

PTU

0
$

1,945

$ 41,263 $ 80,297 $
$16,927
$16,927

127,710 $ 185,201 $ 254,808

$16,927
$16,927
$16,927

cada
trabajador
16927.04
16927.04

CETES 7.3 %
INFLACION 4.6%
CALCULO DE LA TREMA
TREMA
TREMA= INFLACION +CETES +INFLACION(CETES) =0.12

CALCULO DEL VAN

Inversin inical=
$201,555
VS=
$94,768
VAN= -INVERSION INICIAL+FNE1/(1+TREMA)1+FNE2/(1+TREMA)2++FNEn/(1+TREMA)n +VS/(1+TREMA)n
VAN= -201555+(50314.34/(1+.12)^1)+(78439.84/(1+.12)^2)+(112598.81/(1+.12)^3)+(154014.26/(1+.12)^4) +(204154.49/(1+.12
VAN =
253541.3821

CALCULO DE LA TIR
TIR
0.25
0.3
0.35
0.38
0.4
0.42
0.423
0.424
0.425
0.43
0.44
0.5

TREMA
VAN
TIR
ASUMIENDO k=0.1
BENEFICIO =
COSTO =
RELACION B/C

Ingresos
EGRESOS
VALOR
107583.7
69246.8
37552.0
21130.3
11109.9
1758.0
409.3
-37.2
-482.2
-2684.9
-6981.1
-30000.5

0.25
0.3
0.35
0.38
0.4
0.42
0.423
0.425
0.43
0.44
0.5

12%
$253,541.38
0.423
$1,161,176.91
$578,621.64
2.0

1161176.91
578621.642

$213,040
$145,974
107583.723
69246.8012
37552.0235
21130.3317
11109.8515
1757.97281
409.335825
-482.188184
-2684.88934
-6981.07206
-30000.4968

+VS/(1+TREMA)n
4.26/(1+.12)^4) +(204154.49/(1+.12)^5)+ (94768/(1+.12)^5)

$255,648
$149,518

$306,778
$153,205

$368,133
$157,039

$441,760
$161,026