Acero Negro Acero Inoxidable

Ventas 400,000.00 200,000.00 600,000.00

Precio venta 40.00 100.00
Ingresos por ventas 16,000,000.00 20,000,000.00 36,000,000.00
0.44 0.56
Inventario Inial 5,000.00 1,000.00
Inventario Final 8,000.00 4,000.00
Producción 403,000.00 203,000.00

COSTO DIRECTO
Materia prima 40,300.00 10,150.00
Envases 40,300.00 20,300.00
Mano de obara Directa 39,866.67 49,833.33 89,700.00
Energía Eléctrica 12,090.00 6,090.00
TOTAL CD 132,556.67 86,373.33 218,930.00
COSTOS INDIRECTOS DE FAB
Ayudantes 59,800.00
Mecánico y Electricista 104,650.00
Mantenimiento 5,000.00
Total CIF 75,311.11 94,138.89 169,450.00
COSTO DE FABRICACIÓN 207,867.78 180,512.22 388,380.00
COSTOS INDIRECTOS
Costo de Administración 50,000.00
Costo de Coemercialización 100,000.00
Costos financieros 20,000.00
Depreciación 484,000.00
TOTAL COST IND 290,666.67 363,333.33 654,000.00
COSTO TOTAL 498,534.44 543,845.56

COSTO DIRECTO UNITARIO 0.33 0.43 Costo Directo / Cantidad

COSTO TOTAL UNITARIO 1.24 2.68 Costo Total / Cantidad
COSTO VARIABLE UNITARIO 0.23 0.18 (Costo Directo - MoD / cantidad
ESTADO DE RESULTADOS
INGRESOS
Ventas 36,000,000.00
Costo de Fabricación 388,380.00 Costo Directo + CIF
Ingresos Netos 35,611,620.00
EGRESOS
Costo de Administración 50,000.00
Costo de Coemercialización 100,000.00
Costos financieros 20,000.00
Depreciación 484,000.00
TOTAL EGRESOS 654,000.00
UTILIDAD BRUTA 34,957,620.00 Ingresos Netos - Total Egresos
IMPUESTOS 25% 8,739,405.00
UTILIDAD NETA 26,218,215.00

MARGEN DE CONTRIBUCIÓN 39.67 99.57 Precio de Venta - CDU

CANTIDAD DE EQUILIBRIO Qe 10,204.79 5,082.20 (CTI + CIF + MoD) / Pv - CVU
 DEPRECIACIÓN valor Inicial años Valor Recid VR Bs DEPREC
Edificioos 2,000,000.00 20.00 50% 1,000,000.00 50,000.00
Vehiculos 200,000.00 5.00 50% 100,000.00 20,000.00
Maquinarias 5,000,000.00 10.00 20% 1,000,000.00 400,000.00
Muebles 100,000.00 5.00 30% 30,000.00 14,000.00
484,000.00

oD / cantidad

osto Directo + CIF

ngresos Netos - Total Egresos

 CREMOSOS DIETETICO
Ventas 200,000.00 150,000.00 350,000.00 Depreciación valor Inicial
Precio venta 5.00 10.00 Edificioos 1,000,000.00
Ingresos por ventas 1,000,000.00 1,500,000.00 2,500,000.00 Maquinarias 2,000,000.00
0.40 0.60 Vehículos 100,000.00
Inventario Inial 10,000.00 5,000.00 Muebles 50,000.00
Inventario Final 12,500.00 10,000.00 T. Deprec.
Producción 202,500.00 155,000.00

COSTO DIRECTO
Materia prima 20,250.00 7,750.00
Envases 20,250.00 15,500.00
Mano de obara Directa 35,880.00 53,820.00 89,700.00
Energía Eléctrica 6,075.00 4,650.00
TOTAL CD 82,455.00 81,720.00 164,175.00
C. INDIRECTOS DE FAB
Ayudantes 59,800.00
Mecánico y Electricista 104,650.00
Mantenimiento 5,000.00
Total CIF 67,780.00 101,670.00 169,450.00
COSTO DE FABRICACIÓN 150,235.00 183,390.00 333,625.00
C. INDIRECTOS
C. de Administración 50,000.00
C. Comercialización 100,000.00
Costos financieros 20,000.00
Depreciación 194,000.00
TOTAL COST IND 145,600.00 218,400.00 364,000.00
COSTO TOTAL 295,835.00 401,790.00 697,625.00

C. DIRECTO UNITARIO 0.41 0.53

C. TOTAL UNITARIO 1.46 2.59
C. VARIABLE UNITARIO 0.23 0.18
ESTADO DE RESULTADOS
INGRESOS
Ventas 2,500,000.00
Costo de Fabricación 333,625.00
Ingresos Netos 2,166,375.00
EGRESOS
Costo de Administración 50,000.00
C. Comercialización 100,000.00
Costos financieros 20,000.00
Depreciación 194,000.00
TOTAL EGRESOS 364,000.00
UTILIDAD 1,802,375.00
IMPUESTOS 25% 450,593.75
UTILIDAD NETA 1,351,781.25

MARGEN DE CONTRIBUCIÓN 4.59 9.47

CANTIDAD DE EQUILIBRIO Qe 52,255.77 38,074.34
años V. Resid. VR Bs Deprec.
20.00 50% 500,000.00 25,000.00
10.00 25% 500,000.00 150,000.00
5.00 50% 50,000.00 10,000.00
5.00 10% 5,000.00 9,000.00
194,000.00
 ESPECIALES SOLUBLES
Ventas 5,000.00 10,000.00 15,000.00 Depreciación
Precio venta 300.00 175.00 Edificioos
Ingresos por ventas 1,500,000.00 1,750,000.00 3,250,000.00 Maquinarias
0.46 0.54 Vehículos
Inventario Inial 200.00 300.00 Muebles
Inventario Final 250.00 500.00 T. Deprec.
Producción 5,050.00 10,200.00

COSTO DIRECTO
Materia prima 459,090.91 443,478.26
Insumos 25,250.00 102,000.00
Mano de obra Directa 41,400.00 48,300.00 89,700.00
Energía Eléctrica 30,300.00 91,800.00
TOTAL CD 556,040.91 685,578.26 1,241,619.17
C. INDIRECTOS DE FAB
Ayudantes 59,800.00
Repuestos y Lubricantes 20,000.00
Mantenimiento 10,000.00
Total CIF 41,446.15 48,353.85 89,800.00
COSTO DE FABRICACIÓN 597,487.06 733,932.11 1,331,419.17
C. INDIRECTOS
C. de Administración 35,000.00
Servicios Basicos 10,000.00
Alquiler 20,000.00
Materia del Escritorio 5,000.00
C. Comercialización 30,000.00
Costos financieros 10,000.00
Depreciación 193,000.00
TOTAL COST IND 139,846.15 163,153.85 303,000.00
COSTO TOTAL 737,333.22 897,085.95 1,634,419.17

C. DIRECTO UNITARIO 110.11 67.21

C. TOTAL UNITARIO 146.01 87.95
C. VARIABLE UNITARIO 101.91 62.48
ESTADO DE RESULTADOS
INGRESOS
Ventas 3,250,000.00
Costo de Fabricación 1,331,419.17
Ingresos Netos 1,918,580.83
EGRESOS
Costo de Administración 35,000.00
C. Comercialización 30,000.00
Costos financieros 10,000.00
Depreciación 193,000.00
TOTAL EGRESOS 268,000.00
UTILIDAD 1,650,580.83
IMPUESTOS 25% 412,645.21
UTILIDAD NETA 1,237,935.62

MARGEN DE CONTRIBUCIÓN 189.89 107.79

CANTIDAD DE EQUILIBRIO Qe 1,124.19 2,308.96
valor Inicial años V. Resid. VR Bs Deprec.
1,000,000.00 20.00 50% 500,000.00 25,000.00
2,000,000.00 10.00 25% 500,000.00 150,000.00
100,000.00 5.00 50% 50,000.00 10,000.00
50,000.00 5.00 20% 10,000.00 8,000.00
193,000.00
 Acero Negro Acero Inoxidable
Ventas 400,000.00 200,000.00 Depreciación
Precio venta 40.00 100.00 Edificios
Ingresos por ventas 16,000,000.00 20,000,000.00 36,000,000.00 Vehiculo
0.44 0.56 Maquinaria
Inventario Inial 5,000.00 1,000.00 Muebles
Inventario Final 8,000.00 4,000.00 T. Deprec.
Producción 403,000.00 203,000.00

COSTO DIRECTO
Materia prima 2,216,500.00 10,048,500.00
Insumos 8,060.00 4,060.00
Mano de obara Directa 313,950.00 209,300.00 523,250.00
Energía Eléctrica 483,600.00 243,600.00
TOTAL CD 3,022,110.00 10,505,460.00 13,527,570.00
C. INDIRECTOS DE FAB
Ayudantes 149,500.00
Mantenimiento 119,600.00
Respuestos y Lubricantes 30,000.00
Total CIF 132,933.33 166,166.67 299,100.00
COSTO DE FABRICACIÓN 3,155,043.33 10,671,626.67 13,826,670.00 ????
C. INDIRECTOS
COSTOS ADM 500,000.00
Sueldos y Salarios
Materia de Escritorio
Servicios Basicos
Alquileres
T. Costos Adm. 500,000.00
COSTOS COMERC.
Publicidadd 20,000.00
Promocion 10,000.00
Distribución 20,000.00
T. Costos Comerc. 50,000.00
COSTOS FINANC. 50,000.00
Depreciación 484,000.00
Total CIND
TOTAL COST IND 481,777.78 602,222.22 1,084,000.00
COSTO TOTAL 3,636,821.11 11,273,848.89 14,910,670.00

C. DIRECTO UNITARIO 7.50 51.75

C. TOTAL UNITARIO 9.02 55.54
C. VARIABLE UNITARIO 6.72 50.72 Poner aquí en otra Margen y dem
ESTADO DE RESULTADOS
INGRESOS
Ventas 36,000,000.00
Costo de Fabricación 13,826,670.00
Ingresos Netos 22,173,330.00
EGRESOS
Costo de Administración 500,000.00
C. Comercialización 50,000.00
Costos financieros 50,000.00
Depreciación 484,000.00
TOTAL EGRESOS 1,084,000.00
UTILIDAD BRUTA 21,089,330.00
IMPUESTOS 25% 5,272,332.50
UTILIDAD NETA 15,816,997.50

MARGEN DE CONTRIBUCIÓN 32.50 48.25

CANTIDAD DE EQUILIBRIO Qe 27,904.48 19,839.47
Costo Variable 2,708,160.00 10,296,160.00
Costo Fijo 928,661.11 977,688.89
 valor Inicial años V. Resid. VR Bs Deprec.
2,000,000.00 20.00 50% 1,000,000.00 50,000.00
200,000.00 5.00 50% 100,000.00 20,000.00
5,000,000.00 10.00 20% 1,000,000.00 400,000.00
100,000.00 5.00 30% 30,000.00 14,000.00
484,000.00

los costos de la produccion

de la renta

oner aquí en otra Margen y demas

CASO 10
Ventas Actuales 1er T 2do T 3er T 4to T
B. Paseo 600 800 600 900
B. Deportista 200 200 300 200
Ventas 2018
B. Paseo 690 920 690 1035
B. Deportista 230 230 345 230
Prod. Paseo 705 932 679 1052 3367
Prod. Deportista 237 230 351 224 1042
Inv. Inicial Paseo 20 35 46 35
Inv. Final Paseo 35 46 35 52
Inv Inicial Deportista 5 12 12 17
Inv Final Deportista 12 12 17 12

INGRESOS
Ventas 207,000.00 276,000.00 207,000.00 310,500.00 1,000,500.00
690,000.00 690,000.00 1,035,000.00 690,000.00 3,105,000.00
Total Ventas 897,000.00 966,000.00 1,242,000.00 1,000,500.00 4,105,500.00
Prestamos Banco 500,000.00
Caja Banco
Total Ingresos 500,000.00 897,000.00 966,000.00 1,242,000.00 1,000,500.00 4,105,500.00
EGRESOS
Mat. Pr. Paseo 130,880.00 138,460.00 269,340.00
Mat. Pr. Deportiva 116,625.00 143,750.00 260,375.00
Insumos Paseo 3,522.50 4,657.50 3,392.50 5,261.25 16,833.75
Insumos Deportiva 2,365.00 2,300.00 3,507.50 2,242.50 10,415.00
MoD Paseo 42,270.00 55,890.00 40,710.00 63,135.00 202,005.00
MoD Deportiva 14,190.00 13,800.00 21,045.00 13,455.00 62,490.00
E. E. Paseo 880.63 1,164.38 848.13 1,315.31 4,208.44
E. E. Deportiva 295.63 287.50 438.44 280.31 1,301.88
C. Directo Paseo 177,553.13 61,711.88 183,410.63 69,711.56 492,387.19
C. Directo Deportiva 133,475.63 16,387.50 168,740.94 15,977.81 334,581.88
Total C. Directo 311,028.75 78,099.38 352,151.56 85,689.38 826,969.06
CIF - Mant. 600.00 600.00 600.00 600.00 2,400.00
C. Administracion 5,000.00 5,000.00 5,000.00 5,000.00 20,000.00
C. Comercializacion 2,000.00 2,000.00 2,000.00 2,000.00 8,000.00
Depreciación - 1,000.00 - 1,000.00 - 1,000.00 - 1,000.00 - 4,000.00
Intereses 12% 15,000.00 11,250.00 7,500.00 3,750.00 37,500.00
Total Indirecto 21,600.00 17,850.00 14,100.00 10,350.00 63,900.00
Amortización 125,000.00 125,000.00 125,000.00 125,000.00 500,000.00
Inversión 500,000.00 -
Total 332,628.75 95,949.38 366,251.56 96,039.38 890,869.06
Total Egresos 500,000.00 457,628.75 220,949.38 491,251.56 221,039.38 1,390,869.06
Resultado 439,371.25 745,050.63 750,748.44 779,460.63 2,714,630.94
Acumulado 439,371.25 1,184,421.88 1,935,170.31 2,714,630.94 6,273,594.38
 -
Capital 500,000.00 375,000.00 250,000.00 125,000.00 -
Amortizaciones 125,000.00 125,000.00 125,000.00 125,000.00 500,000.00
Intereses 12% 15,000.00 11,250.00 7,500.00 3,750.00 37,500.00

PASEO DEPORTIVA
C. Directo 492,387.19 334,581.88
C. Indirectos 14,597.48 45,302.52 59,900.00
Total Costos 506,984.67 379,884.40
C. Unitarios 150.59 364.75
Produccion = Ventas Futuras - Inv Inicial + Inv Final

0.24
0.76
CASO 11 C. CAFÉ
Ventas Actuales 1er T 2do T 3er T 4to T
Café Especial 1,200.00 1,600.00 1,500.00 2,000.00
Café Soluble 2,000.00 2,000.00 3,000.00 3,000.00
Ventas 2018
B. Paseo 1,320.00 1,760.00 1,650.00 2,200.00
B. Deportista 2,200.00 2,200.00 3,300.00 3,300.00
Prod. Paseo 1,186.00 1,782.00 1,644.50 2,227.50 6840.00
Prod. Deportista 2,010.00 2,200.00 3,355.00 3,300.00 10865.00
Inv. Inicial Especial 200.00 66.00 88.00 82.50
Inv. Final Especial 66.00 88.00 82.50 110.00
Inv Inicial Soluble 300.00 110.00 110.00 165.00
Inv Final Souble 110.00 110.00 165.00 165.00

INGRESOS
Ventas 396,000.00 528,000.00 495,000.00 660,000.00 2,079,000.00
385,000.00 385,000.00 577,500.00 577,500.00 1,925,000.00
Total Ventas 781,000.00 913,000.00 1,072,500.00 1,237,500.00 4,004,000.00
Prestamos Banco 700,000.00
Caja Banco
Total Ingresos 700,000.00 781,000.00 913,000.00 1,072,500.00 1,237,500.00 4,004,000.00
EGRESOS
Mat. Pr. Especial 326,480.00 425,920.00 752,400.00
Mat. Pr. Souble 242,075.00 382,662.50 624,737.50
Demas C. Especial 59,300.00 89,100.00 82,225.00 111,375.00 342,000.00
Demas C. Soluble 120,600.00 132,000.00 201,300.00 198,000.00 651,900.00
-
-
-
-
C. Directo Paseo 385,780.00 89,100.00 508,145.00 111,375.00 1,094,400.00
C. Directo Deportiva 362,675.00 132,000.00 583,962.50 198,000.00 1,276,637.50
Total C. Directo 748,455.00 221,100.00 1,092,107.50 309,375.00 2,371,037.50
CIF - Especial 5,192.31 5,192.31 5,192.31 5,192.31 20,769.23
CIF - Soluble 4,807.69 4,807.69 4,807.69 4,807.69 19,230.77
C. Adm. Especial 15,576.92 15,576.92 15,576.92 15,576.92 62,307.69
C. Adm. Soluble 14,423.08 14,423.08 14,423.08 14,423.08 57,692.31
C. Come. Especial 5,192.31 5,192.31 5,192.31 5,192.31 20,769.23
C. Com. Soluble 4,807.69 4,807.69 4,807.69 4,807.69 19,230.77
Deprec. - 20,000.00 - 20,000.00 - 20,000.00 - 20,000.00 - 80,000.00
Interes 12% Especial 10,903.85 8,177.88 5,451.92 2,725.96 27,259.62
Interes 12% Soluble 10,096.15 7,572.12 5,048.08 2,524.04
Total Indirecto 51,000.00 45,750.00 40,500.00 35,250.00 172,500.00
Amortización 175,000.00 175,000.00 175,000.00 175,000.00 700,000.00
Inversión 500,000.00 100,000.00 100,000.00
Total CD + CI 799,455.00 266,850.00 1,132,607.50 344,625.00 2,543,537.50
Total Egresos 500,000.00 974,455.00 541,850.00 1,307,607.50 619,625.00 3,443,537.50
Resultado 200,000.00 - 193,455.00 371,150.00 - 235,107.50 617,875.00 560,462.50
Acumulado 6,545.00 377,695.00 142,587.50 760,462.50 1,287,290.00
-
Capital 700,000.00 525,000.00 350,000.00 175,000.00 -
Amortizaciones 175,000.00 175,000.00 175,000.00 175,000.00 700,000.00
Intereses 12% 21,000.00 15,750.00 10,500.00 5,250.00 52,500.00

PASEO DEPORTIVA
C. Directo 1,094,400.00 1,276,637.50
C. Indirectos 48,028.85 44,471.15 92,500.00
Total Costos 1,142,428.85 1,321,108.65
C. Unitarios 167.02 121.59
Produccion = Ventas Futuras - Inv Inicial + Inv Final

0.52
0.48
Compañía de Software
Ventas Actuales 1er T 2do T 3er T 4to T
Sofware 10,000.00 12,000.00 9,000.00

Ventas 2018
B. Paseo - 11,000.00 13,200.00 9,900.00
- - - -
Prod. Baterias V - 500.00 11,550.00 13,310.00 9,735.00 34095.00
0.00 0.00 0.00 0.00 0.00
Inv. Inicial Baterias 500.00 0.00 550.00 660.00
Inv. Final Baterias 0.00 550.00 660.00 495.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00

INGRESOS
Ventas - 4,400,000.00 5,280,000.00 3,960,000.00 13,640,000.00
- - - - -
Total Ventas - 4,400,000.00 5,280,000.00 3,960,000.00 13,640,000.00
Prestamos Banco 3,000,000.00 3,000,000.00
Caja Banco 500,000.00 500,000.00
Total Ingresos 3,500,000.00 - 4,400,000.00 5,280,000.00 3,960,000.00 17,140,000.00
EGRESOS
Mat. Pr. Especial 486,200.00 1,013,980.00 1,500,180.00
- - -
Insumos - 5,000.00 115,500.00 133,100.00 97,350.00 340,950.00
- - - - -
MoD 120,750.00 120,750.00 120,750.00 161,000.00 523,250.00
E.E. - 6,000.00 138,600.00 159,720.00 116,820.00 409,140.00
-
-
C. Directo Bateria 595,950.00 374,850.00 1,427,550.00 375,170.00 2,773,520.00

Total C. Directo 595,950.00 374,850.00 1,427,550.00 375,170.00 2,773,520.00

CIF - Especial 100,000.00 100,000.00 100,000.00 100,000.00 400,000.00
- - - - -
C. Adm. Especial 200,000.00 200,000.00 200,000.00 200,000.00 800,000.00
- - - - -
C. Come. Especial 150,000.00 150,000.00 150,000.00 150,000.00 600,000.00
- - - - -
Deprec. - 121,000.00 - 121,000.00 - 121,000.00 - 121,000.00 - 484,000.00
Interes 12% Especial 75,000.00 56,250.00 37,500.00 18,750.00 187,500.00
- - - -
Total Indirecto 404,000.00 385,250.00 366,500.00 347,750.00 1,503,500.00
Amortización 750,000.00 750,000.00 750,000.00 750,000.00 3,000,000.00
Inversión 3,000,000.00
Total CD + CI 999,950.00 760,100.00 1,794,050.00 722,920.00 4,277,020.00
Total Egresos 3,000,000.00 1,749,950.00 1,510,100.00 2,544,050.00 1,472,920.00 7,277,020.00
Resultado - 1,749,950.00 2,889,900.00 2,735,950.00 2,487,080.00 6,362,980.00
Acumulado - 1,749,950.00 1,139,950.00 3,875,900.00 6,362,980.00 9,628,880.00
-
Capital 3,000,000.00 2,250,000.00 1,500,000.00 750,000.00 -
Amortizaciones 750,000.00 750,000.00 750,000.00 750,000.00 3,000,000.00
Intereses 10% 75,000.00 56,250.00 37,500.00 18,750.00 187,500.00

BATERIA V.
C. Directo 2,773,520.00 -
C. Indirectos 1,019,500.00 - 1,019,500.00
Total Costos 3,793,020.00 -
C. Unitarios 111.25 #DIV/0!
 Depreciación valor Inicial años V. Resid. VR Bs Deprec.
Edificios 2,000,000.00 20.00 50% 1,000,000.00 50,000.00
Vehiculo 200,000.00 5.00 50% 100,000.00 20,000.00
Maquinaria 5,000,000.00 10.00 20% 1,000,000.00 400,000.00
Muebles 100,000.00 5.00 30% 30,000.00 14,000.00
T. Deprec. 484,000.00

1.00
-

523250
 Concepto del Dinero

- 1.00 2.00
- 250,000.00 200,000.00 220,000.00

15% VAN Bs780,216.34 Bs530,216.34

Costo de
oportunidad Valor Actual Neto
Tasa activa y pasiva de los bancos
=12% o 15% TIR 83.0277993%
Tasa interna de retorno
La tasa a la cual el VAN
se vuelve cero
VAN al 18,37 Bs760,336.96 Bs510,336.96
cepto del Dinero

3.00 4.00 5.00

240,000.00 250,000.00 280,000.00
 Software Servicios
Ventas 36.00
Precio venta 15,000.00
Ingresos por ventas 540,000.00 - 540,000.00
1.00 -
Inventario Inial
Inventario Final
Producción 36.00 - 36.00

COSTO DIRECTO
Materia prima -
Envases -
Mano de obara Directa 29,900.00 - 29,900.00
Servicios basicos 37,375.00 - 37,375.00
TOTAL CD 67,275.00 - 67,275.00
C. INDIRECTOS DE FAB
Ayudantes 29,900.00 29,900.00
Contabilidad y Juridico 10,000.00 10,000.00
Secretaria y Guardia 11,212.50 11,212.50
Total CIF 51,112.50 - 51,112.50
COSTO DE FABRICACIÓN 118,387.50 - 118,387.50
C. INDIRECTOS
C. de Administración 11,960.00 11,960.00
3 Jefes de Dpto 31,395.00 31,395.00
Marketing y ventas 14,950.00 14,950.00
Depreciación 7,043.00 7,043.00
TOTAL COST IND 65,348.00 - 65,348.00
COSTO TOTAL 183,735.50 - 183,735.50

C. DIRECTO UNITARIO 1,868.75

C. TOTAL UNITARIO 5,103.76
C. VARIABLE UNITARIO 1,038.19
ESTADO DE RESULTADOS
INGRESOS
Ventas 540,000.00 540,000.00
Costo de Fabricación 118,387.50 118,387.50
Ingresos Netos 421,612.50 421,612.50
EGRESOS
Costo de Administración 11,960.00 11,960.00
3 Jefes de Dpto 31,395.00 31,395.00
Marketing y ventas 14,950.00 14,950.00
Depreciación 7,043.00 7,043.00
TOTAL EGRESOS 65,348.00 65,348.00
UTILIDAD 356,264.50
IMPUESTOS 25% 89,066.13
UTILIDAD NETA 267,198.38

MARGEN DE CONTRIBUCI 13,131.25

CANTIDAD DE EQUILIBRIO 10.48
Costo Variable 13,131.25
Costo Fijo 10.48

Depreciación valor Inicial años V. Resid. VR Bs Deprec.

Maquinas 15,250.00 5.00 33% 5,032.50 2,043.50
Licencias SW 5,000.00 1.00 0% - 5,000.00
Vehículos -
Muebles -
T. Deprec. 7,043.50
Cñia Bat
Ventas Actuales 1er T 2do T 3er T 4to T
Baterias Vehiculos 8,500.00 10,000.00 12,000.00 9,000.00

Ventas 2018
B. Paseo 9,350.00 11,000.00 13,200.00 9,900.00
- - - -
Prod. Baterias V 9,317.50 11,082.50 13,310.00 9,735.00 43445.00
0.00 0.00 0.00 0.00 0.00
Inv. Inicial Baterias 500.00 467.50 550.00 660.00
Inv. Final Baterias 467.50 550.00 660.00 495.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00

INGRESOS
Ventas 3,740,000.00 4,400,000.00 5,280,000.00 3,960,000.00 17,380,000.00
- - - - -
Total Ventas 3,740,000.00 4,400,000.00 5,280,000.00 3,960,000.00 17,380,000.00
Prestamos Banco 2,500,000.00 3,000,000.00
Caja Banco 500,000.00 500,000.00
Total Ingresos 3,000,000.00 3,740,000.00 4,400,000.00 5,280,000.00 3,960,000.00 20,880,000.00
EGRESOS
Mat. Pr. Especial 897,600.00 1,013,980.00 1,911,580.00
- - -
Insumos 93,175.00 110,825.00 133,100.00 97,350.00 434,450.00
- - - - -
MoD 120,750.00 120,750.00 120,750.00 161,000.00 523,250.00
E.E. 111,810.00 132,990.00 159,720.00 116,820.00 521,340.00
-
-
C. Directo Bateria 1,223,335.00 364,565.00 1,427,550.00 375,170.00 3,390,620.00

Total C. Directo 1,223,335.00 364,565.00 1,427,550.00 375,170.00 3,390,620.00

CIF - Especial 100,000.00 100,000.00 100,000.00 100,000.00 400,000.00
- - - - -
C. Adm. Especial 200,000.00 200,000.00 200,000.00 200,000.00 800,000.00
- - - - -
C. Come. Especial 150,000.00 150,000.00 150,000.00 150,000.00 600,000.00
- - - - -
Deprec. - 121,000.00 - 121,000.00 - 121,000.00 - 121,000.00 - 484,000.00
Interes 12% Especial 75,000.00 56,250.00 37,500.00 18,750.00 187,500.00
- - - -
Total Indirecto 404,000.00 385,250.00 366,500.00 347,750.00 1,503,500.00
Amortización 750,000.00 750,000.00 750,000.00 750,000.00 3,000,000.00
Inversión 3,000,000.00
Total CD + CI 1,627,335.00 749,815.00 1,794,050.00 722,920.00 4,894,120.00
Total Egresos 3,000,000.00 2,377,335.00 1,499,815.00 2,544,050.00 1,472,920.00 7,894,120.00
Resultado 1,362,665.00 2,900,185.00 2,735,950.00 2,487,080.00 9,485,880.00
Acumulado 1,362,665.00 4,262,850.00 6,998,800.00 9,485,880.00 22,110,195.00
-
Capital 3,000,000.00 2,250,000.00 1,500,000.00 750,000.00 -
Amortizaciones 750,000.00 750,000.00 750,000.00 750,000.00 3,000,000.00
Intereses 10% 75,000.00 56,250.00 37,500.00 18,750.00 187,500.00

BATERIA V.
C. Directo 3,390,620.00 -
C. Indirectos 1,019,500.00 - 1,019,500.00
Total Costos 4,410,120.00 -
C. Unitarios 101.51 #DIV/0!
 Depreciación valor Inicial años V. Resid. VR Bs Deprec.
Edificios 2,000,000.00 20.00 50% 1,000,000.00 50,000.00
Vehiculo 200,000.00 5.00 50% 100,000.00 20,000.00
Maquinaria 5,000,000.00 10.00 20% 1,000,000.00 400,000.00
Muebles 100,000.00 5.00 30% 30,000.00 14,000.00
T. Deprec. 484,000.00

1.00
-

523250

ponerlo antes de depreciacion

Al final eso obtengo