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Papel Periodico Bond 75gm
DETALLE
Tintas 1 2 1 2
Diseño $ 5.000 $ 5.000 $ 5.000 $ 5.000
Papel $ 4.852 $ 4.852 $ 10.970 $ 10.970
Plancha $ 550 $ 1.100 $ 550 $ 1.100
MO Impresión $ 2.495 $ 4.990 $ 2.495 $ 4.990
MO encuadernacion $ 522 $ 522 $ 522 $ 522
CIF $ 11.267 $ 18.797 $ 11.267 $ 18.797

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 Papel Periodico Bond 75gm
DETALLE
Tintas 1 2 1 2
Diseño $ 5.000 $ 5.000 $ 5.000 $ 5.000
Papel $ 9.705 $ 9.705 $ 21.940 $ 21.940
Plancha $ 550 $ 1.100 $ 550 $ 1.100
MO Impresión $ 4.990 $ 9.980 $ 4.990 $ 9.980
MO encuadernacion $ 1.043 $ 1.043 $ 1.043 $ 1.043
CIF $ 18.797 $ 33.797 $ 18.797 $ 33.797

TOTAL COSTOS $ 40.086 $ 60.627 $ 52.321 $ 72.862 

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Tintas 1 2 1 2
Diseño $ 5.000 $ 5.000 $ 5.000 $ 5.000
Papel $ 8.053 $ 8.053 $ 18.205 $ 18.205
Plancha $ 1.101 $ 2.202 $ 1.101 $ 2.202
MO Impresión $ 4.990 $ 9.980 $ 4.990 $ 9.980
MO encuadernacion $ 1.565 $ 1.565 $ 1.565 $ 1.565
CIF $ 13.196 $ 20.696 $ 13.196 $ 20.696

TOTAL COSTOS $ 33.906 $ 47.498 $ 44.058 $ 57.650 

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 Cantidad Tamaño Papel Tintas Costo
Volantes
1000 1/2 carta Periodico 1 $ 24.687
1000 1/2 carta Periodico 2 $ 35.263
1000 1/2 carta Bond 75 1 $ 30.805
1000 1/2 carta Bond 75 2 $ 41.381
2000 1/2 carta Periodico 1 $ 40.086
2000 1/2 carta Periodico 2 $ 60.627
2000 1/2 carta Bond 75 1 $ 52.321
2000 1/2 carta Bond 75 2 $ 72.862
3000 1/2 carta Periodico 1 $ 33.906
3000 1/2 carta Periodico 2 $ 47.498
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DETALLE
Tintas 1 2 1 2
Diseño $ 5.000 $ 6.000 $ 5.000 $ 6.000
Papel $ 2.654 $ 2.654 $ 2.769 $ 2.769
Plancha $ 550 $ 1.100 $ 550 $ 1.100
MO Impresión $ 2.495 $ 4.990 $ 2.495 $ 4.990
MO encuadernacion $ 261 $ 261 $ 261 $ 261
CIF $ 8.449 $ 10.182 $ 8.449 $ 10.182

TOTAL COSTOS $ 19.410 $ 25.189 $ 19.525 $ 25.304 

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Papel Cartulina Propalcote
DETALLE
Tintas 1 2 3 1 2 3
Diseño $ 5.000 $ 6.000 6500 $ 5.000 $ 6.000 $ 6.500
Papel $ 5.309 $ 5.309 $ 5.309 $ 5.537 $ 5.537 $ 5.537
Plancha $ 550 $ 1.100 $ 1.650 $ 550 $ 1.100 $ 1.650
MO Impresión $ 2.495 $ 4.990 4990 $ 2.495 $ 4.990 $ 4.990
MO encuadernacion $ 522 $ 522 $ 522 $ 522 $ 522 $ 522
CIF $ 8.449 $ 10.565 $ 14.247 $ 8.449 $ 10.565 $ 14.247

TOTAL COSTOS $ 22.326 $ 28.488 $ 33.221 $ 22.554 $ 28.716 $ 33.449 

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DETALLE
Tintas 1 2 3 Policromia 1 2 3 Policromia
Diseño $ 5.000 $ 6.000 6500 6500 $ 5.000 $ 6.000 $ 6.500 $ 6.500
Papel $ 15.926 $ 15.926 $ 15.926 $ 15.926 $ 16.612 $ 16.612 $ 16.612 $ 16.612
Plancha $ 1.101 $ 2.202 $ 3.303 $ 14.062 $ 550 $ 550 $ 550 $ 14.062
Otros policromia 21251 21251
MO Impresión $ 2.495 $ 4.990 7485 22030 $ 2.495 $ 4.990 $ 7.485 $ 22.030
MO encuadernacion $ 391 $ 522 $ 522 $ 1.565 $ 522 $ 522 $ 522 $ 1.565
CIF $ 7.647 $ 12.095 $ 16.543 $ 43.196 $ 7.647 $ 12.095 $ 16.543 $ 43.196

TOTAL COSTOS $ 32.561 $ 41.737 $ 50.282 $ 124.530 $ 32.827 $ 40.771 $ 48.215 $ 125.216 
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88
 Tarjetas de presentacion Cantidad Tamaño Papel Tintas Costo
500 Cartulina 1 $ 19.410
500 Cartulina 2 $ 25.189
500 Propalcote 1 $ 19.525
500 Propalcote 2 $ 25.304
1000 Cartulina 1 $ 22.326
1000 Cartulina 2 $ 28.488
1000 Cartulina 3 $ 33.221
1000 Propalcote 1 $ 22.554
1000 Propalcote 2 $ 28.716
1000 Propalcote 3 $ 33.449
3000 Cartulina 1 $ 32.561
3000 Cartulina 2 $ 41.737
3000 Cartulina 3 $ 50.282
3000 Cartulina Policromia $ 124.530
3000 Propalcote 1 $ 32.827
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Papel Propalcote 115 gm
DETALLE
Tintas 2 3 Polic.
Diseño $ 6.500 $ 6.500 6500
Papel $ 59.527 $ 59.527 $ 59.527
Plancha $ 14.062 $ 21.093 $ 28.124
Otros policromia $ 23.780 $ 35.670 $ 47.570
MO Impresión $ 13.218 $ 17.624 $ 22.030
MO encuadernacion $ 522 $ 522 $ 522
CIF $ 19.811 $ 26.715 $ 33.620

TOTAL COSTOS $ 137.422 $ 167.654 $ 197.893 

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Papel Propalcote 115 gm
DETALLE
Tintas 2 3 Polic.
Diseño $ 6.500 $ 6.500 6500
Papel $ 148.586 $ 148.586 $ 148.586
Plancha $ 14.062 $ 21.093 $ 28.124
Otros policromia $ 23.780 $ 35.670 $ 47.570
MO Impresión $ 17.624 $ 22.030 $ 26.436
MO encuadernacion $ 1.304 $ 1.304 $ 1.304
CIF $ 27.447 $ 36.744 $ 46.042

TOTAL COSTOS $ 239.305 $ 271.930 $ 304.562 

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Papel Propalcote 115 gm
DETALLE
Tintas 2 3 Polic.
Diseño $ 6.500 $ 6.500 6500
Papel $ 297.123 $ 297.123 $ 297.123
Plancha $ 14.062 $ 21.093 $ 28.124
Otros policromia $ 23.780 $ 35.670 $ 47.570
MO Impresión $ 22.030 $ 26.436 $ 35.247
MO encuadernacion $ 2.608 $ 2.608 $ 2.608
CIF $ 40.172 $ 53.459 $ 66.747

TOTAL COSTOS $ 406.277 $ 442.892 $ 483.919 

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 Afiches Cantidad Tamaño Papel Tintas Costo
1000 1/8 Propalcote 115 2 $ 137.422
1000 1/8 Propalcote 115 3 $ 167.654
1000 1/8 Propalcote 115 Policromia $ 197.893
2500 1/8 Propalcote 115 2 $ 239.305
2500 1/8 Propalcote 115 3 $ 271.930
2500 1/8 Propalcote 115 Policromia $ 304.562
5000 1/8 Propalcote 115 2 $ 406.277
5000 1/8 Propalcote 115 3 $ 442.892
5000 1/8 Propalcote 115 Policromia $ 483.919

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DETALLE
Tintas 1 2 Poli. 1 2 Poli.
Diseño $ 5.000 $ 6.000 6500 $ 5.000 $ 6.000 $ 6.500
Papel $ 24.040 $ 24.040 $ 24.040 $ 47.529 $ 47.529 $ 47.529
Plancha $ 2.202 $ 4.404 $ 28.123 $ 2.202 $ 4.404 $ 28.123
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MO Impresión $ 4.990 $ 7.485 $ 39.653 $ 4.990 $ 7.485 $ 39.653
MO encuadernacion $ 853 $ 853 $ 853 $ 853 $ 853 $ 853
CIF $ 14.108 $ 21.219 64085 $ 14.108 $ 21.219 64085

TOTAL COSTOS $ 51.194 $ 64.003 $ 234.339 $ 74.683 $ 87.492 $ 257.828 

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 Papel Bond Propalcote
DETALLE
Tintas 1 2 Poli. 1 2 Poli.
Diseño $ 5.000 $ 6.000 6500 $ 5.000 $ 6.000 $ 6.500
Papel $ 26.849 $ 26.849 $ 26.849 $ 53.067 $ 53.067 $ 53.067
Plancha $ 2.202 $ 4.404 $ 28.123 $ 2.202 $ 4.404 $ 28.123
Otros policromia $ - $ 84.355 $ 84.355
MO Impresión $ 4.990 $ 7.485 $ 39.653 $ 4.990 $ 7.485 $ 39.653
MO encuadernacion $ 853 $ 853 $ 853 $ 853 $ 853 $ 853
CIF $ 14.108 $ 21.219 64085 $ 14.108 $ 21.219 64085

TOTAL COSTOS $ 54.003 $ 66.812 $ 250.418 $ 80.221 $ 93.030 $ 276.636 

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Papel Bond Propalcote
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Tintas 1 2 Poli. 1 2 Poli.
Diseño $ 5.000 $ 6.000 6500 $ 5.000 $ 6.000 $ 6.500
Papel $ 72.121 $ 72.121 $ 72.121 $ 142.587 $ 142.587 $ 142.587
Plancha $ 2.202 $ 4.404 $ 28.123 $ 2.202 $ 4.404 $ 28.123
Otros policromia $ - $ 71.085 $ 71.085
MO Impresión $ 7.485 $ 9.980 $ 52.871 $ 7.485 $ 9.980 $ 52.871
MO encuadernacion $ 2.559 $ 2.559 $ 2.559 $ 2.559 $ 2.559 $ 2.559
CIF $ 20.231 $ 21.219 89617 $ 20.131 $ 21.219 89617

TOTAL COSTOS $ 109.599 $ 116.285 $ 322.876 $ 179.965 $ 186.751 $ 393.342 

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Papel Bond Propalcote
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Tintas 1 2 Poli. 1 2 Poli.
Diseño $ 5.000 $ 6.000 6500 $ 5.000 $ 6.000 $ 6.500
Papel $ 72.121 $ 72.121 $ 72.121 $ 158.738 $ 158.738 $ 158.738
Plancha $ 2.202 $ 4.404 $ 28.123 $ 2.202 $ 4.404 $ 28.123
Otros policromia $ - $ 84.355 $ 84.355
MO Impresión $ 7.485 $ 9.980 $ 52.871 $ 7.485 $ 9.980 $ 52.871
MO encuadernacion $ 2.559 $ 2.559 $ 2.559 $ 2.559 $ 2.559 $ 2.559
CIF $ 20.231 $ 33.464 89617 $ 20.231 $ 33.464 89617

TOTAL COSTOS $ 109.599 $ 128.530 $ 336.146 $ 196.216 $ 215.147 $ 422.763

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Pegable Cantidad Tamaño Papel Tintas Costo
1000 Carta Bond 1 $ 51.194
1000 Carta Bond 2 $ 64.003
1000 Carta Bond Policromia $ 234.339
1000 carta Propalcote 1 $ 74.683
1000 carta Propalcote 2 $ 87.492
1000 carta Propalcote Policromia $ 257.828
1000 oficio Bond 1 $ 54.003
1000 oficio Bond 2 $ 66.812
1000 oficio Bond Policromia $ 250.418
1000 oficio Propalcote 1 $ 80.221
1000 oficio Propalcote 2 $ 93.030
1000 oficio Propalcote Policromia $ 276.636
3000 Carta Bond 1 $ 109.599
3000 Carta Bond 2 $ 116.285
3000 Carta Bond Policromia $ 322.876
3000 carta Propalcote 1 $ 179.965
3000 carta Propalcote 2 $ 186.751
3000 carta Propalcote Policromia $ 393.342
3000 oficio Bond 1 $ 109.599
3000 oficio Bond 2 $ 128.530
3000 oficio Bond Policromia $ 336.146
3000 oficio Propalcote 1 $ 196.216
3000 oficio Propalcote 2 $ 215.147
3000 oficio Propalcote Policromia $ 422.763 

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 Copias 1 copia 2 copias 3 copias
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Tintas 1 2 1 2 1 2
Diseño $ 5.000 $ 5.000 $ 5.000 $ 5.000 $ 5.000 $ 5.000
Papel $ 8.655 $ 8.655 $ 11.396 $ 11.396 $ 14.137 $ 14.137
Plancha $ 550 $ 1.100 $ 550 $ 1.100 $ 550 $ 1.100
Otros policromia $ -
MO Impresión $ 2.495 $ 4.990 $ 4.990 $ 4.990 $ 4.990 $ 7.485
MO encuadernacion $ 2.679 $ 2.679 $ 2.818 $ 2.818 $ 2.619 $ 2.619
CIF $ 11.827 $ 16.658 $ 12.593 $ 18.189 $ 13.358 $ 19.719

TOTAL COSTOS $ 31.207 $ 39.084 $ 37.348 $ 43.495 $ 40.655 $ 50.062 

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Tintas 1 2 1 2 1 2
Diseño $ 5.000 $ 5.000 $ 5.000 $ 5.000 $ 5.000 $ 5.000
Papel $ 25.617 $ 25.617 $ 11.396 $ 11.396 $ 14.137 $ 14.137
Plancha $ 550 $ 1.100 $ 550 $ 1.100 $ 550 $ 1.100
Otros policromia $ -
MO Impresión $ 4.990 $ 7.485 $ 4.990 $ 9.980 $ 7.485 $ 9.980
MO encuadernacion $ 3.137 $ 3.137 $ 3.137 $ 3.137 $ 3.137 $ 3.137
CIF $ 14.889 $ 22.781 $ 17.185 $ 27.372 $ 19.481 $ 31.964

TOTAL COSTOS $ 54.184 $ 65.122 $ 42.259 $ 57.987 $ 49.791 $ 65.320 

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Copias 1 copia 2 copias 3 copias
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Tintas 1 2 1 2 1 2
Diseño $ 5.000 $ 5.000 $ 5.000 $ 5.000 $ 5.000 $ 5.000
Papel $ 42.579 $ 42.579 $ 56.055 $ 56.055 $ 14.137 $ 14.137
Plancha $ 7.031 $ 14.062 $ 7.031 $ 14.062 $ 7.031 $ 14.062
Otros policromia $ 5.313 $ 10.626 $ 5.313 $ 10.626 $ 5.313 $ 10.626
MO Impresión $ 13.218 $ 22.030 $ 13.218 $ 26.436 $ 17.624 $ 30.842
MO encuadernacion $ 6.524 $ 6.524 $ 3.137 $ 3.137 $ 3.137 $ 3.137
CIF $ 22.138 $ 35.425 $ 26.127 $ 43.404 $ 30.117 $ 51.383

TOTAL COSTOS $ 101.804 $ 136.248 $ 115.882 $ 158.722 $ 82.360 $ 129.189 

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Facturas y recibos Cantidad Tamaño Papel Tintas Costo

10 tal x2 1/2 carta Bond-copia 1 $ 31.207
10 tal x2 1/2 carta Bond-copia 2 $ 39.084
10talx3 1/2 carta Bond-copia 1 $ 37.348
10talx3 1/2 carta Bond-copia 2 $ 43.495
10 tal x4 1/2 carta Bond-copia 1 $ 40.655
10 tal x4 1/2 carta Bond-copia 2 $ 50.062
30 tal x2 1/2 carta Bond-copia 1 $ 54.184
30 tal x2 1/2 carta Bond-copia 2 $ 65.122
30talx3 1/2 carta Bond-copia 1 $ 42.259
30talx3 1/2 carta Bond-copia 2 $ 57.987
30talx4 1/2 carta Bond-copia 1 $ 82.360
30talx4 1/2 carta Bond-copia 2 $ 129.189
100 talx2 1/2 carta Bond-copia 1 $ 101.804
100 talx2 1/2 carta Bond-copia 2 $ 136.248
100talx3 1/2 carta Bond-copia 1 $ 115.882
100talx3 1/2 carta Bond-copia 2 $ 158.722
100talx4 1/2 carta Bond-copia 1 $ 82.360
100talx4 1/2 carta Bond-copia 2 $ 129.189 

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RECURSOS HUMANOS
SECCION CARGOS SUELDO BASICO
ADMINISTRACION Auxiliar Contable $ 450.000
Contador $ 450.000
Mensajero $ 408.000

PRODUCCION Jefe de Producción $ 1.000.000

Impresor GTO $ 750.000
Impresor HAMADA $ 408.000
Impresor PINZA $ 408.000
Encuadernadora1 $ 408.000
Encuadernadora 2 $ 204.000
Diseñador $ 204.000

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OPERARIO SB Salud Pension ARP Parafi. Cesan. Int. Cesa. Transp. Prima Vacaci. Total mes

Impresor GTO $ 750.000 $ 7.200 $ 13.078 $ 18.270 $ 67.500 $ 62.500 $ 625 $ 47.700 $ 62.500 $ 31.250 $ 1.060.623

Impresor Hamada $ 408.000 $ 3.917 $ 7.115 $ 9.939 $ 36.720 $ 34.000 $ 340 $ 47.700 $ 34.000 $ 17.000 $ 598.730

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Año 1 Año 2
Inversiones Fijas $ 453.356 $ -
Tablero indicador produccion $ 103.500
Balanza Digital $ 349.856

Inversiones Diferidas $ 9.217.636 $ 1.152.460

Gastos de papeleria $ 110.000
Gastos de nomina $ 7.962.300 $ 1.152.460
Estudios $ 1.100.000
Imprevistos. $ 45.336 $ -

Capital de trabajo $ 40.849.487

TOTAL $ 50.520.479 $ 1.152.460 

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Maquinaria y equipos
Balanza digital $ 349.856 10 $ 34.986 $ 34.986 $ 34.986 $ 34.986 $ 34.986 $ 34.986

TOTAL $ 453.356 $ 45.336 $ 45.336 $ 45.336 $ 45.336 $ 45.336 $ 45.336


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Año 0 Año 1 Año 2 Año 3 Año 4 Año 5 Año liquidacion
Inversiones Fijas $ -453.356 $ - $ 136.007

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Capital de trabajo $ -40.849.487 $ 40.849.487

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COSTOS Año 1 Año 2 Año 3 Año 4 Año 5
COSTOS FIJOS $ 38.450.209 $ 40.495.544 $ 44.352.243 $ 44.352.243 $ 44.352.243
Depreciacion $ 45.336 $ 45.336 $ 45.336 $ 45.336
Amortizacion inv. Diferidas $ 3.456.699 $ 3.456.699 $ 3.456.699
Nomina administrativa $ 18.650.209 $ 20.650.209 $ 21.050.209 $ 21.050.209 $ 21.050.209
Servicios y arrendamiento $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000

COSTOS VARIABLES $ 124.702.151 $ 133.658.340 $ 144.351.481 $ 156.276.608 $ 169.096.119

Materiales $ 64.263.225 $ 70.957.114 $ 81.197.795 $ 93.122.922 $ 105.942.433
Mano de obra $ 54.038.926 $ 56.301.226 $ 56.753.686 $ 56.753.686 $ 56.753.686
Mantenimiento $ 5.400.000 $ 5.400.000 $ 5.400.000 $ 5.400.000 $ 5.400.000
Otros $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000

IMPREVISTOS $ 16.315.236 $ 17.410.855 $ 18.520.169 $ 19.712.682 $ 20.994.633

TOTAL COSTOS $ 179.467.596 $ 191.564.739 $ 207.223.893 $ 220.341.533 $ 234.442.995


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113
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PRODUCTO
Valor % Valor % Valor % Valor % Valor %
Funcionamiento comercial $ 36,3 18,0% $ 41,4 19% $ 42,4 18% $ 48,5 19% $ 52,2 19%
Funcionamiento contable $ 93,6 46,4% $ 102,3 47% $ 113,0 48% $ 117,0 46% $ 129,1 47%
Publicidad $ 71,6 35,5% $ 74,0 34% $ 80,1 34% $ 89,0 35% $ 93,4 34%

TOTAL $ 201,5 $ 217,7 $ 235,5 $ 254,3 $ 274,7


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TOTAL INGRESOS $ 201.530.000 $ 217.652.400 $ 235.499.897 $ 254.339.889 $ 274.687.080
Ventas $ 201.530.000 $ 217.652.400 $ 235.499.897 $ 254.339.889 $ 274.687.080

TOTAL COSTOS $ 179.467.596 $ 191.564.739 $ 207.223.893 $ 220.341.533 $ 234.442.995

Costos Fijos $ 38.450.209 $ 40.495.544 $ 44.352.243 $ 44.352.243 $ 44.352.243
Costos variables $ 124.702.151 $ 133.658.340 $ 144.351.481 $ 156.276.608 $ 169.096.119
Imprevistos $ 16.315.236 $ 17.410.855 $ 18.520.169 $ 19.712.682 $ 20.994.633

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114
 PERIODO Año 1 Año 2 Año 3 Año 4 Año 5
TOTAL INGRESOS $ 201.530.000 $ 217.652.400 $ 235.499.897 $ 254.339.889 $ 274.687.080
Ventas $ 201.530.000 $ 217.652.400 $ 235.499.897 $ 254.339.889 $ 274.687.080

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Costos variables $ 124.702.151 $ 133.658.340 $ 144.351.481 $ 156.276.608 $ 169.096.119
Imprevistos $ 16.315.236 $ 17.410.855 $ 18.520.169 $ 19.712.682 $ 20.994.633

UTILIDAD ANTES DE IMPUESTOS $ 22.062.404 $ 26.087.661 $ 28.276.004 $ 33.998.356 $ 40.244.085

Impuestos $ 60.000 $ 900.000 $ 1.380.000 $ 2.460.000 $ 4.205.340

UTILIDAD DESPUES IMPUESTO $ 22.002.404 $ 25.187.661 $ 26.896.004 $ 31.538.356 $ 36.038.745

Reserva Legal $ 2.200.240 $ 2.518.766 $ 2.689.600 $ 3.153.836 $ 3.603.874

UTILIDAD POR DISTRIBUIR $ 19.802.164 $ 22.668.895 $ 24.206.403 $ 28.384.520 $ 32.434.870

Depreciacion $ - $ 45.336 $ 45.336 $ 45.336 $ 45.336
Amortizacion $ - $ - $ 3.456.699 $ 3.456.699 $ 3.456.699

FLUJO NETO OPERACIONAL $ 19.802.164 $ 22.714.230 $ 27.708.437 $ 31.886.555 $ 35.936.904


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P. PREOPERATIVO PERIODO OPERATIVO P. LIQUIDAC.
CONCEPTO
Año 1 Año 2 Año 3 Año 4 Año 5 Año liquidacion
Flujo neto de inversiones $ -50.520.479 $ -1.152.460 $ - $ - $ - $ 40.985.494
Flujo neto de operación $ 19.802.164 $ 22.714.230 $ 27.708.437 $ 31.886.555 $ 35.936.904

Flujo neto de caja $ -30.718.315 $ 21.561.770 $ 27.708.437 $ 31.886.555 $ 35.936.904 $ 40.985.494


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116
 COSTOS Año 1 Año 2 Año 3 Año 4 Año 5
COSTOS FIJOS $ 38.450.209 $ 38.450.209 $ 38.450.209 $ 38.450.209 $ 38.450.209
Depreciacion
Amortizacion inv. Diferidas
Nomina administrativa $ 18.650.209 $ 18.650.209 $ 18.650.209 $ 18.650.209 $ 18.650.209
Servicios y arrendamiento $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000

COSTOS VARIABLES $ 110.750.641 $ 118.590.709 $ 130.146.392 $ 143.178.086 $ 157.382.633

Materiales $ 50.311.715 $ 55.889.483 $ 66.992.706 $ 80.024.400 $ 94.228.946
Mano de obra $ 54.038.926 $ 56.301.226 $ 56.753.686 $ 56.753.686 $ 56.753.686
Mantenimiento $ 5.400.000 $ 5.400.000 $ 5.400.000 $ 5.400.000 $ 5.400.000
Otros $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000

IMPREVISTOS $ 14.920.085 $ 15.704.092 $ 16.859.660 $ 18.162.829 $ 19.583.284

TOTAL COSTOS $ 164.120.935 $ 172.745.010 $ 185.456.261 $ 199.791.124 $ 215.416.125


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AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

PRODUCTO
Valor % Valor % Valor % Valor % Valor %
Funcionamiento comercial $ 33,1 18,0% $ 37,7 19% $ 38,9 18% $ 44,5 19% $ 47,7 19%
Funcionamiento contable $ 85,3 46,4% $ 93,2 47% $ 103,7 48% $ 107,4 46% $ 117,9 47%
Publicidad $ 65,3 35,5% $ 67,4 34% $ 73,5 34% $ 81,7 35% $ 85,3 34%

TOTAL $ 183,6 $ 198,3 $ 216,1 $ 233,4 $ 250,9


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117
 PERIODO AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
TOTAL INGRESOS $ 183.600.000 $ 198.288.000 $ 216.133.920 $ 233.424.634 $ 250.931.481
Ventas $ 183.600.000 $ 198.288.000 $ 216.133.920 $ 233.424.634 $ 250.931.481

TOTAL COSTOS $ 164.120.935 $ 172.745.010 $ 185.456.261 $ 199.791.124 $ 215.416.125

Costos Fijos $ 38.450.209 $ 38.450.209 $ 38.450.209 $ 38.450.209 $ 38.450.209
Costos variables $ 110.750.641 $ 118.590.709 $ 130.146.392 $ 143.178.086 $ 157.382.633
Imprevistos $ 14.920.085 $ 15.704.092 $ 16.859.660 $ 18.162.829 $ 19.583.284

UTILIDAD ANTES DE IMPUESTOS $ 19.479.065 $ 25.542.990 $ 30.677.659 $ 33.633.509 $ 35.515.356

Impuestos $ 780.000 $ 1.860.000 $ 2.340.000 $ 2.813.240

UTILIDAD DESPUES IMPUESTO $ 19.479.065 $ 24.762.990 $ 28.817.659 $ 31.293.509 $ 32.702.116

Reserva Legal $ 1.947.907 $ 2.476.299 $ 2.881.766 $ 3.129.351 $ 3.270.212

UTILIDAD POR DISTRIBUIR $ 17.531.159 $ 22.286.691 $ 25.935.893 $ 28.164.159 $ 29.431.904

Depreciacion $ - $ - $ - $ - $ -
Amortizacion

FLUJO NETO OPERACIONAL $ 17.531.159 $ 22.286.691 $ 25.935.893 $ 28.164.159 $ 29.431.904


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AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
DETALLE
Con proyec Sin proyec Con proyec Sin proyec Con proyec Sin proyec Con proyec Sin proyec Con proyec Sin proyec

TOTAL INGRESOS $ 201,530 $ 183,600 $ 217,652 $ 198,288 $ 235,500 $ 216,134 $ 254,340 $ 233,425 $ 274,687 $ 250,931
TOTAL COSTOS $ 179,468 $ 164,121 $ 191,565 $ 172,745 $ 207,224 $ 185,456 $ 220,342 $ 199,791 $ 234,443 $ 215,416
UTILIDAD ANTES DE IMPUESTOS $ 22,062 $ 19,479 $ 26,088 $ 25,543 $ 28,276 $ 30,678 $ 33,998 $ 33,634 $ 40,244 $ 35,515
UTILIDAD DESPUES IMPUESTO $ 22,002 $ 19,479 $ 25,188 $ 24,763 $ 26,896 $ 28,818 $ 31,538 $ 31,294 $ 36,039 $ 32,702
UTILIDAD POR DISTRIBUIR $ 19,802 $ 17,531 $ 22,669 $ 22,287 $ 24,206 $ 25,936 $ 28,385 $ 28,164 $ 32,435 $ 29,432
FLUJO NETO OPERACIONAL $ 19,802 $ 17,531 $ 22,714 $ 22,287 $ 27,708 $ 25,936 $ 31,887 $ 28,164 $ 35,937 $ 29,432

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AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
PRODUCTO
Valor % Valor % Valor % Valor % Valor %
Funcionamiento comercial $ 39,2 18,0% $ 44,7 19% $ 45,8 18% $ 52,4 19% $ 56,4 19%
Funcionamiento contable $ 101,1 46,4% $ 110,5 47% $ 122,1 48% $ 126,4 46% $ 139,4 47%
Publicidad $ 77,4 35,5% $ 79,9 34% $ 86,5 34% $ 96,1 35% $ 100,9 34%

TOTAL $ 217,7 $ 235,1 $ 254,3 $ 274,7 $ 296,7


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119
 COSTOS Año 1 Año 2 Año 3 Año 4 Año 5
COSTOS FIJOS $ 38.450.209 $ 40.495.544 $ 44.352.243 $ 44.352.243 $ 44.352.243
Depreciacion $ - $ 45.336 $ 45.336 $ 45.336 $ 45.336
Amortizacion inv. Diferidas $ - $ - $ 3.456.699 $ 3.456.699 $ 3.456.699
Nomina administrativa $ 18.650.209 $ 20.650.209 $ 21.050.209 $ 21.050.209 $ 21.050.209
Servicios y arrendamiento $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000

COSTOS VARIABLES $ 124.702.151 $ 133.658.340 $ 144.351.481 $ 156.276.608 $ 169.096.119

Materiales $ 64.263.225 $ 70.957.114 $ 81.197.795 $ 93.122.922 $ 105.942.433
Mano de obra $ 54.038.926 $ 56.301.226 $ 56.753.686 $ 56.753.686 $ 56.753.686
Mantenimiento $ 5.400.000 $ 5.400.000 $ 5.400.000 $ 5.400.000 $ 5.400.000
Otros $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000

IMPREVISTOS $ 16.315.236 $ 17.410.855 $ 18.520.169 $ 19.712.682 $ 20.994.633

TOTAL COSTOS $ 179.467.596 $ 191.564.739 $ 207.223.893 $ 220.341.533 $ 234.442.995


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120
 PERIODO Año 1 Año 2 Año 3 Año 4 Año 5

TOTAL INGRESOS $ 217.652.400 $ 235.064.592 $ 254.339.889 $ 274.687.080 $ 296.662.046

Ventas $ 217.652.400 $ 235.064.592 $ 254.339.889 $ 274.687.080 $ 296.662.046

TOTAL COSTOS $ 179.467.596 $ 191.564.739 $ 207.223.893 $ 220.341.533 $ 234.442.995

Costos Fijos $ 38.450.209 $ 40.495.544 $ 44.352.243 $ 44.352.243 $ 44.352.243
Costos variables $ 124.702.151 $ 133.658.340 $ 144.351.481 $ 156.276.608 $ 169.096.119
Imprevistos $ 16.315.236 $ 17.410.855 $ 18.520.169 $ 19.712.682 $ 20.994.633

UTILIDAD ANTES DE IMPUESTOS $ 38.184.804 $ 43.499.853 $ 47.115.995 $ 54.345.547 $ 62.219.051

Impuestos $ 3.683.340 $ 5.249.340 $ 6.293.340 $ 8.381.340 $ 10.634.346

UTILIDAD DESPUES IMPUESTO $ 34.501.464 $ 38.250.513 $ 40.822.655 $ 45.964.207 $ 51.584.705

Reserva Legal $ 3.450.146 $ 3.825.051 $ 4.082.266 $ 4.596.421 $ 5.158.471

UTILIDAD POR DISTRIBUIR $ 31.051.318 $ 34.425.461 $ 36.740.390 $ 41.367.786 $ 46.426.235

Depreciacion $ - $ 45.336 $ 45.336 $ 45.336 $ 45.336
Amortizacion $ - $ - $ 3.456.699 $ 3.456.699 $ 3.456.699

FLUJO NETO OPERACIONAL $ 31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269


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P. PREOPERATIVO PERIODO OPERATIVO P. LIQUIDAC.
CONCEPTO
Año 1 Año 2 Año 3 Año 4 Año 5 Año liquidacion
Flujo neto de inversiones $ -50.520.479 $ -1.152.460 $ - $ - $ - $ 40.985.494
Flujo neto de operación $ 31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269 $ -
Flujo neto de caja $ -19.469.161 $ 33.318.337 $ 40.242.424 $ 44.869.821 $ 49.928.269 $ 40.985.494

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122
 COSTOS AÑO 1 AÑO2 AÑO 3 AÑO 4 AÑO 5

COSTOS FIJOS $ 38.450.209 $ 40.495.544 $ 44.352.243 $ 44.352.243 $ 44.352.243

Depreciacion $ - $ 45.336 $ 45.336 $ 45.336 $ 45.336
Amortizacion inv. Diferidas $ - $ - $ 3.456.699 $ 3.456.699 $ 3.456.699
Nomina administrativa $ 18.650.209 $ 20.650.209 $ 21.050.209 $ 21.050.209 $ 21.050.209
Servicios y arrendamiento $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000 $ 19.800.000

COSTOS VARIABLES $ 134.598.323 $ 144.271.007 $ 155.819.600 $ 168.698.737 $ 182.543.809

Materiales $ 69.404.283 $ 76.633.683 $ 87.693.619 $ 100.572.756 $ 114.417.828
Mano de obra $ 58.362.040 $ 60.805.324 $ 61.293.981 $ 61.293.981 $ 61.293.981
Mantenimiento $ 5.832.000 $ 5.832.000 $ 5.832.000 $ 5.832.000 $ 5.832.000
Otros $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000 $ 1.000.000

IMPREVISTOS $ 17.304.853 $ 18.472.122 $ 19.666.981 $ 20.954.895 $ 22.339.402

TOTAL COSTOS $ 190.353.385 $ 203.238.673 $ 219.838.823 $ 234.005.874 $ 249.235.453


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123
 PERIODO Año 1 Año 2 Año 3 Año 4 Año 5

TOTAL INGRESOS $ 201.530.000 $ 217.652.400 $ 235.499.897 $ 254.339.889 $ 274.687.080

Ventas $ 201.530.000 $ 217.652.400 $ 235.499.897 $ 254.339.889 $ 274.687.080

TOTAL COSTOS $ 190.353.385 $ 203.238.673 $ 219.838.823 $ 234.005.874 $ 249.235.453

Costos Fijos $ 38.450.209 $ 40.495.544 $ 44.352.243 $ 44.352.243 $ 44.352.243
Costos variables $ 134.598.323 $ 144.271.007 $ 155.819.600 $ 168.698.737 $ 182.543.809
Imprevistos $ 17.304.853 $ 18.472.122 $ 19.666.981 $ 20.954.895 $ 22.339.402

UTILIDAD ANTES DE IMPUESTOS $ 11.176.615 $ 14.413.727 $ 15.661.073 $ 20.334.015 $ 25.451.626

Impuestos $ 780.000

UTILIDAD DESPUES IMPUESTO $ 11.176.615 $ 14.413.727 $ 15.661.073 $ 20.334.015 $ 24.671.626

Reserva Legal $ 1.117.661 $ 1.441.373 $ 1.566.107 $ 2.033.401 $ 2.467.163

UTILIDAD POR DISTRIBUIR $ 10.058.953 $ 12.972.354 $ 14.094.966 $ 18.300.613 $ 22.204.464

Depreciacion $ - $ 45.336 $ 45.336 $ 45.336 $ 45.336
Amortizacion $ - $ - $ 3.456.699 $ 3.456.699 $ 3.456.699

FLUJO NETO OPERACIONAL $ 10.058.953 $ 13.017.690 $ 17.597.000 $ 21.802.647 $ 25.706.498


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Año 1 Año 2 Año 3 Año 4 Año 5 Año liquidacion

Flujo neto de inversiones $ -50.520.479 $ -1.152.460 $ - $ - $ - $ 40.985.494

Flujo neto de operación $ 10.058.953 $ 13.017.690 $ 17.597.000 $ 21.802.647 $ 25.706.498 $ -
Flujo neto de caja $ -40.461.526 $ 11.865.230 $ 17.597.000 $ 21.802.647 $ 25.706.498 $ 40.985.494

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125
 PERIODO AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

TOTAL INGRESOS $ 217.652.400 $ 235.064.592 $ 254.339.889 $ 274.687.080 $ 296.662.046

Ventas $ 217.652.400 $ 235.064.592 $ 254.339.889 $ 274.687.080 $ 296.662.046

TOTAL COSTOS $ 190.353.385 $ 203.238.673 $ 219.838.823 $ 234.005.874 $ 249.235.453

Costos Fijos $ 38.450.209 $ 40.495.544 $ 44.352.243 $ 44.352.243 $ 44.352.243
Costos variables $ 134.598.323 $ 144.271.007 $ 155.819.600 $ 168.698.737 $ 182.543.809
Imprevistos $ 17.304.853 $ 18.472.122 $ 19.666.981 $ 20.954.895 $ 22.339.402

UTILIDAD ANTES DE IMPUESTOS $ 27.299.015 $ 31.825.919 $ 34.501.065 $ 40.681.206 $ 47.426.593

Impuestos $ 1.140.000 $ 1.980.000 $ 2.639.340 $ 4.379.340 $ 6.293.340

UTILIDAD DESPUES IMPUESTO $ 26.159.015 $ 29.845.919 $ 31.861.725 $ 36.301.866 $ 41.133.253

Reserva Legal $ 2.615.901 $ 2.984.592 $ 3.186.173 $ 3.630.187 $ 4.113.325

UTILIDAD POR DISTRIBUIR $ 23.543.113 $ 26.861.327 $ 28.675.553 $ 32.671.679 $ 37.019.927

Depreciacion $ - $ 45.336 $ 45.336 $ 45.336 $ 45.336
Amortizacion $ - $ - $ 3.456.699 $ 3.456.699 $ 3.456.699

FLUJO NETO OPERACIONAL $ 23.543.113 $ 26.906.663 $ 32.177.587 $ 36.173.713 $ 40.521.961


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Año 1 Año 2 Año 3 Año 4 Año 5 Año liquidacion

Flujo neto de inversiones $ -50.520.479 $ -1.152.460 $ - $ - $ - $ 40.985.494

Flujo neto de operación $ 23.543.113 $ 26.906.663 $ 32.177.587 $ 36.173.713 $ 40.521.961 $ -
Flujo neto de caja $ -26.977.366 $ 25.754.203 $ 32.177.587 $ 36.173.713 $ 40.521.961 $ 40.985.494

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SECCION CARGOS SUELDO BASICO
ADMINISTRACION Auxiliar Contable $ 450.000
Contador $ 300.000
Mensajero $ 408.000

PRODUCCION Jefe de Producción $ 1.000.000

Impresor GTO $ 750.000
Impresor HAMADA $ 408.000
Impresor PINZA $ 408.000
Encuadernadora1 $ 408.000
Encuadernadora 2 $ 204.000
Diseñador $ 204.000
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* Ges tiones y As es orias E.U. Calle 37 No. 13-168 - Bloque 1 - Apto. 4A

EU NIT 816007875-1 RÉGIMEN COM ÚN Teléfono 336 33 83 - Celular 311 747 0813
Somos retenedores del IVA al Régimen Simplificado PEREIRA - RISARALDA
5(6',$11R '(,QWHUYDOR+DELOLWDGRGHO1RDO1R
FACTURA DE VENTA
Señores: NIT: DIA MES AÑO

Dirección: Teléfono:

CANT. DETALLE Vr. UNIT. Vr. TOTAL

-25*(78/,20$5,1+(55(5$1,75pJLPHQ&RP~Q/,72*5$),$<7,32*5$),$%2/,9$5&U7HO3HUHLUD

Observaciones: SUB TOTAL

I.V.A.

TOTAL
Esta Factura de Venta se asimila en todos sus efectos legales a una Letra de Cambio de acuerdo con lo previsto en los Art. 671 y S.S. 772 - 774 y demás normas concordantes del 774 del Cód.de C.)
Después de su vencimiento se cobrará intereses por mora.

Vendedor: Aceptada:


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OBSERVACIONES: FIRMA Y SELLO DEL BENEFICIARIO

C.C./NIT.

PREPARADO REVISADO APROBADO CONTABILIZADO


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Cepillado, M anicure y Pedicur e

SERVICIO A DOM ICILIO Celular: 310 3865345

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CONSULTORIA

I ng. Dionisio Arango Botero, PMP

Project Management Professional
Consultor

Cra. 7 No. 18-80 Ofic. 509 Edif. Centro Financiero

Tel.: 3355400-3214934 Cel: 3155643540 Email:dionisioarango@epm.net.co


Pereira Colombia

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BALANCE GENERAL LITOGRAFIA BOLIVAR

2002 2003 2004 2005

BALANCE (MM) $

ACTIVOS TOTALES $ 208,7 $ 221,7 $ 231,8 $ 237,5

CORRIENTES $ 2,3 $ 10,7 $ 20,9 $ 26,5

Caja y bancos $ 15,5 $ -1,5 $ 7,8 $ 13,1
Inversiones
Inventarios $ 13,2 $ 12,2 $ 13,1 $ 13,4

FIJOS $ 211,0 $ 211,0 $ 211,0 $ 211,0

Maquinaria y equipos $ 185,6 $ 185,6 $ 185,6 $ 185,6
Equipo de oficina $ 21,1 $ 21,1 $ 21,1 $ 21,1
Equipo de computacion y comunicación $ 4,3 $ 4,3 $ 4,3 $ 4,3

PASIVOS TOTALES $ - $ - $ 0,5 $ 0,2

CORRIENTES $ - $ - $ 0,5 $ 0,2

Obligaciones financieras
Sobregiros bancarios
Proveedores $ 0,000 0 0,0 0,00
Impuestos por pagar $ 0,50 $ 0,20

PATRIMONIO $ 208,7 $ 221,7 $ 231,3 $ 237,3

capital social $ 208,7 $ 221,7 $ 231,3 $ 237,3
Capital $ 194,5 $ 208,7 $ 221,70 $ 231,31
Utilidad del ejercicio $ 20,7 $ 19,20 $ 19,60 $ 17,70
Cuenta personal $ 6,5 -6,2 $ -9,99 $ -11,70

PASIVO Y PATRIMONIO $ 208,7 $ 221,7 $ 231,8 $ 237,5

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P Y G (millones de Pesos)
$
INGRESOS OPERACIONALES $ 170,00 $ 175,20 $ 183,40 $ 179,10
Ventas $ 170,0 $ 175,20 $ 183,40 $ 179,10
COSTO $ 71,0 $ 76,60 $ 82,50 $ 79,00
Inventario Inicial $ 11,2 $ 13,2 $ 12,20 $ 13,10
Compras $ 73,0 $ 75,60 $ 83,40 $ 79,30
Inventario Final $ 13,2 $ -12,20 $ -13,10 $ -13,40
UTILIDAD BRUTA $ 99,0 $ 98,60 $ 100,90 $ 100,10
Gastos operacionales $ 85,3 $ 86,40 $ 88,30 $ 89,40
UTILIDAD OPERACIONAL $ 13,7 $ 12,2 $ 12,6 $ 10,7
Gastos financieros $ 0,0 $ - $ - $ -
OTROS INGRESOS $ 7,0 $ 7,00 $ 7,00 $ 7,00
Arrendamiento Recibido $ 7,0 $ 7,00 $ 7,00 $ 7,00
UTILIDAD LIQUIDA $ 20,7 $ 19,20 $ 19,60 $ 17,70

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AÑO 1
nomina m1 m2 m3 m4 m5 m6 m7 m8 m9 m10 m11 m12
Contador $ 0,300 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500

Auxiliar Contable $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655
Mensajero $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599

Jefe de Produccion $ 1,000 $ 1,000 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150

Impesor GTO $ 1,061 $ 1,061 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087

Impresor HAMADA $ 0,599 $ 0,599 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613
Impresor PINZA $ 0,599 $ 0,599 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613

Encuadernadora1 $ 0,599 $ 0,599 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613

Encuadernadora 2 $ 0,323 $ 0,323 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330

Diseñador $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323

Asesor $ 1,000 $ 1,000 $ 0,150 $ 0,150 $ 0,150 $ 0,150 $ 0,150 $ 0,150 $ 0,150 $ 0,150 $ 0,150 $ 0,150
tecnico (estudio de tintas) $ - $ - $ - $ - $ - $ - $ - $ - $ 0,550 $ 0,550 $ - $ -

TOTAL AREA ADM. 1,554 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754

TOTAL AREA PROD. $ 5,503 $ 5,503 $ 4,879 $ 4,879 $ 4,879 $ 4,879 $ 4,879 $ 4,879 $ 5,429 $ 5,429 $ 4,879 $ 4,879

TOTAL NOMINA $ 81,75143 

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AÑO 2
nomina M13 m14 m15 M16 M17 M18 M19 M20 M21 M22 M23 M24
Contador $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500

Auxiliar Contable $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655
Mensajero $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599
Jefe de Produccion $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150
Impesor GTO $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087
Impresor HAMADA $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613

Impresor PINZA $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613
Encuadernadora1 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613
Encuadernadora 2 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330
Diseñador $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323
Asesor $ 0,150 $ 0,150 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
tecnico (estudio de tintas) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

TOTAL AREA ADM. 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754
TOTAL AREA PROD. $ 4,879 $ 4,879 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729
TOTAL NOMINA $ 78,10389 
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 AÑO 3
NOMINA M25 M26 M27 M28 M29 M30 M31 M32 M33 M34 M35 M36
Contador $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500 $ 0,500
Auxiliar Contable $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655 $ 0,655
Mensajero $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599 $ 0,599

Jefe de Produccion $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150 $ 1,150
Impesor GTO $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087 $ 1,087
Impresor HAMADA $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613
Impresor PINZA $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613

Encuadernadora1 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613 $ 0,613
Encuadernadora 2 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330 $ 0,330
Diseñador $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323 $ 0,323
Asesor $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
tecnico (estudio de tintas) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

TOTAL AREA ADM. 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754 1,754
TOTAL AREA PROD. $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729 $ 4,729
TOTAL NOMINA $ 77,80389 
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NOMINA AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
Contador $ 5,800 $ 6,000 $ 6,000 $ 6,000 $ 6,000

Auxiliar Contable $ 7,865 $ 7,865 $ 7,865 $ 7,865 $ 7,865

Mensajero $ 7,185 $ 7,185 $ 7,185 $ 7,185 $ 7,185

Jefe de Produccion $ 13,500 $ 13,800 $ 13,800 $ 13,800 $ 13,800

Impesor GTO $ 12,990 $ 13,042 $ 13,042 $ 13,042 $ 13,042

Impresor HAMADA $ 7,328 $ 7,356 $ 7,356 $ 7,356 $ 7,356

Impresor PINZA $ 7,328 $ 7,356 $ 7,356 $ 7,356 $ 7,356

Encuadernadora1 $ 7,328 $ 7,356 $ 7,356 $ 7,356 $ 7,356

Encuadernadora 2 $ 3,950 $ 3,964 $ 3,964 $ 3,964 $ 3,964

Diseñador $ 3,879 $ 3,879 $ 3,879 $ 3,879 $ 3,879

Asesor $ 3,500 $ 0,300 $ - $ - $ -

tecnico (estudio de tintas) $ 1,100 $ - $ - $ - $ -

TOTAL AREA ADM. 20,850 21,050 21,050 21,050 21,050

TOTAL AREA PROD. $ 60,901 $ 57,054 $ 56,754 $ 56,754 $ 56,754

TOTAL NOMINA 81,751 78,104 77,804 77,804 77,804 

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