HARINA DE PLATANO S.A.

MAQUINARIA Y EQUIPO

CANTIDAD

Mesas de seleccin
Tanques o mesas de lavado con aspersores
Mesas de pelado, escaldador o marmita
Tablas para pelado
cuchillos con filo
cuchillos sin filo
Horno deshidratacin
Molino
Centrfuga
Maquina Empacadora
Cubetas de almacenamiento
Equipos de Cmputo
Escritorio
Sillas auxiliares
Silla secretaria
Sillas
TOTAL MAQUINARIA Y EQUIPO

VALOR UNT.

VALOR TOTAL

VIDA UTIL

500,000

1,500,000

15

3
3
9
20
20
1
1
1
1
10
2
2
4
1
10

850,000
300,000
350,000
2,000
2,000
1,500,000
1,700,000
1,000,000
3,500,000
90,000
1,300,000
200,000
25,000
25,000
25,000

2,550,000
900,000
3,150,000
40,000
40,000
1,500,000
1,700,000
1,000,000
3,500,000
900,000
2,600,000
400,000
100,000
25,000
250,000
20,155,000

10
15
15
5
5
10
10
10
20
10
5
5
5
5
5
150

COSTO
5,000,000.0
1,350,000.0
1,850,000.0
1,200,000.0
9,400,000.0

INTANGIBLES
estudio de factibilidad del proyecto
Gastos de organizacin
Patentes y licencias
Puesta en marcha
Total

Inversin Fija Ao de Inicio

DETALLE

COSTO

Maquinaria y equipo

20,155,000.0

Muebles y enseres

3,375,000.0

Instalacin de equipos

2,000,000.0

Const. obra fsica y/o Acondicionamiento

Subtotal Act. Fijos Tang

3,147,000.0
28,677,000.0

Intangibles

9,400,000.0

Imprevistos 6% de inv. Fija+diferidos

Inversin fija

2,284,620.0
69,038,620.0

Costo de materia prima y otros

MATERIAL

Materia prima
Empaque
Combustible
TOTAL

COSTO DIARIO

COSTO MENSUAL

COSTO ANUAL
(295 das)

1,500,000.0

45,000,000.0

540,000,000.0

5,000.0
15,000.0

122,916.7
368,750.0

1,475,000.0
4,425,000.0

1,520,000.0

45,491,666.7

545,900,000.0

Costo de mano de obra (Mes y Ao)

CARGO

REMUNERACION
MENSUAL

REMUNERACION
ANUAL

PRESTACION
PRESTACIONES
ES SOCIALES
SOCIALES (mes)
(ao)

A. Mano de obra directa

1 Supervisor

9,000.0

108,000.0

4,680.0

54,000.0

20 Operarios

515,000.0

6,180,000.0

267,800.0

3,090,000.0

Subtotal

524,000.0

6,288,000.0

272,480.0

3,144,000.0

B. Mano de obra indirecta

Servicios Generales
Subtotal
Costo Total Mano de Obra

515,000.0
515,000.0

6,180,000.0
6,180,000.0

267,800.0
267,800.0

3,090,000.0
3,090,000.0

1,039,000.0

12,468,000.0

540,280.0

6,234,000.0

Costos de servicios publicos

UNIDAD DE
MEDIDA

DESCRIPCION

Energia electrica

COSTO UNITARIO

COSTO TOTAL
MES

Kw/hora

180.0

223.0

40,140.0

Mt3

200.0

876.0

175,196.0

Marcaciones

500.0

43.33

21,665.0

Agua potable
Telefono

CANTIDAD (Mensual)

Aseo y alcantarillado

Mes

11,900.0

TOTAL

248,901.0

Otros costos
DESCRIPCION

COSTO
MENSUAL

COSTO ANUAL

Arrendamiento
Elementos de aseo

1,500.0
150,000.0

18,000.0
1,800,000.0

TOTAL

151,500.0

1,818,000.0

CUADRO GENERAL DE COSTOS DE PRODUCCIN

DESCRIPCION

COSTO
MENSUAL

COSTO ANUAL

A. Costos directos
Materia prima

45,000,000.0

540,000,000.0

Empaque

122,916.7

1,475,000.0

Combustible

368,750.0

4,425,000.0

Depreciacin Maquinaria y equipo

Mano de obra directa
TOTAL COSTOS DIRECTOS

7,510.2

90,122.2

796,480.0

9,557,760.0

46,295,656.9

555,547,882.2

782,800.0

9,393,600.0

B. Gastos generales de fabricacin

Mano de obra indirecta
Arrendamiento
Elementos de aseo
Servicios
TOTAL GASTOS GRAL FABRIC.
TOTAL COSTOS DE PRODUCCION

1,500.0

18,000.0

150,000.0

1,800,000.0

248,901.0
1,183,201.0

2,986,812.0
14,198,412.0

47,478,857.9

569,746,294.2

GASTOS DE ADMINISTRACION
Sueldos Personal Administrativo
REMUNERACION
MENSUAL

CARGO

REMUNERACION
ANUAL

PRESTACION
PRESTACIONES
ES SOCIALES
SOCIALES (mes)
(ao)

Gerente

3,875,000.0

46,500,000.0

2,015,000.0

23,250,000.0

Administrador

1,817,000.0

21,804,000.0

944,840.0

10,902,000.0

Contador
Secretaria contable

2,500,000.0
917,000.0

30,000,000.0
11,004,000.0

1,300,000.0
476,840.0

15,000,000.0
5,502,000.0

TOTAL

9,109,000.0

109,308,000.0

4,736,680.0

54,654,000.0

Otros gastos administrativos

DESCRIPCION

COSTO
MENSUAL

COSTO ANUAL

Papeleria y utilies de trabajo.

150,000.0

1,800,000.0

TOTAL

150,000.0

1,800,000.0

GASTOS DE VENTAS

SUELDOS VENDEDORES
REMUNERACION
MENSUAL

CARGO

Repartidor
chofer
TOTAL

REMUNERACION
ANUAL

PRESTACION
PRESTACIONES
ES SOCIALES
SOCIALES (mes)
(ao)

515,000.0

6,180,000.0

267,800.0

3,090,000.0

515,000.0
1,030,000.0

6,180,000.0
12,360,000.0

267,800.0
535,600.0

3,090,000.0
6,180,000.0

OTROS GASTOS DE VENTAS

COSTO
MENSUAL

DESCRIPCION

COSTO ANUAL

Embalaje y transporte

250,000.0

3,000,000.0

Publicidad (10% de cto tles ventas)

250,000.0

3,000,000.0

TOTAL

500,000.0

6,000,000.0

PRESUPUESTOS
PRESUPUESTO DE CAPITAL DE TRABAJO
BASE:CICLO OPERATIVO DE UN MES
CONCEPTO

Costos de produccin

47,478,857.9

50,327,589.3

54,353,796.5

58,702,100.2

Gastos de admon.

13,995,680.0

14,835,420.8

16,022,254.5

17,304,034.8

Gastos de ventas

2,065,600.0

2,189,536.0

2,364,698.9

2,553,874.8

Imprevistos 8%

5,083,211.0

5,388,203.7

5,819,260.0

6,284,800.8

68,623,348.9
68,623,348.9

72,740,749.8
4,117,400.9

78,560,009.8
5,819,260.0

84,844,810.6
6,284,800.8

TOTAL CAPITAL DE TRABAJO

Incremento capital de trabajo

PRESUPUESTOS DE COSTOS DE PRODUCCION POR AO

DESCRIPCION

COSTO

COSTO

COSTO

COSTO

AO 1

AO 2

AO 3

AO 4

A. Costos directos
Materia prima

540,000,000.0

680,400,000.0

833,490,000.0

875,164,500.0

Empaque

1,475,000.0

1,858,500.0

2,276,662.5

2,390,495.6

Combustible

4,425,000.0

5,088,750.0

5,852,062.5

6,729,871.9

20.0

2,000.0

40,000.0

5.0

9,557,760.0

10,131,225.6

10,739,099.1

11,383,445.1

555,457,780.0

697,480,475.6

852,397,824.1

895,668,317.6

9,393,600.0

9,957,216.0

10,554,649.0

11,187,927.9

18,000.0

18,720.0

19,468.8

20,247.6

1,800,000.0

1,908,000.0

2,022,480.0

2,143,828.8

Depreciacin Maquinaria y equipo

Mano de obra directa
TOTAL COSTOS DIRECTOS
B. Gastos generales de fabricacin
Mano de obra indirecta
Arrendamiento
Material de aseo
Servicios
TOTAL GASTOS GRAL FABRIC.
TOTAL COSTOS DE PRODUCCION

2,986,812.0

3,166,020.7

3,355,982.0

3,557,340.9

14,198,412.0

15,049,956.7

15,952,579.7

16,909,345.1

569,656,192.0

712,530,432.3

868,350,403.9

912,577,662.7

PRESUPUESTO DE GASTOS ADMINISTRATIVOS

DESCRIPCION
Sueldos administrativos
Papeleria y utiles de trabajo
Depresiacin de muebles y enseres
TOTAL

COSTO

COSTO

COSTO

AO 1

AO 2

AO 3

COSTO
AO 4

163,962,000.0

173,799,720.0

184,227,703.2

195,281,365.4

1,800,000.0
400,000.0

1,908,000.0
40,000.0

2,022,480.0
40,000.0

2,143,828.8
40,000.0

166,162,000.0

175,747,720.0

186,290,183.2

197,465,194.2

PRESUPUESTO DE GASTOS DE VENTA

DESCRIPCION
Sueldo de vendedores
Embalaje y transporte
Publicidad (5% de cto tles ventas)
TOTAL

COSTO

COSTO

COSTO

AO 1

AO 2

AO 3

COSTO
AO 4

18,540,000.0

19,652,400.0

20,831,544.0

22,081,436.6

3,000,000.0
3,000,000.0

3,240,000.0
3,150,000.0

3,499,200.0
3,307,500.0

3,779,136.0
3,472,875.0

24,540,000.0

26,042,400.0

27,638,244.0

29,333,447.6

3. INGRESOS
PRESUPUESTO DE INGRESOS
UNIDADES

UNIDADES

PRECIO POR

MES

AO

UNIDAD

INGRESOS
MES

AO 1

15000

180000

4000.0

60,000,000.0

AO 2

18000

216000

4200.0

75,600,000.0

AO 3

21000

252000

4450.0

93,450,000.0

AO 4
AO 5

24000
27000

288000
324000

4700.0
5000.0

112,800,000.0
135,000,000.0

DISTRIBUCION DE COSTOS FIJOS Y COSTOS VARIABLES

AO 1
DESCRIPCION

TOTAL

COSTO FIJO

COSTO VARIABLE

TOTAL

COSTO DE PRODUCCION
Mano de obra directa

9,557,760.0

Mano de obra indirecta

9,393,600.0

Materia prima directa

540,000,000.0

Materia prima indirecta

1,475,000.0

Depreciacin

20.0

Combustible

4,425,000.0

Arrendamiento

9,557,760.0

10,131,225.6

540,000,000.0

680,400,000.0

1,475,000.0

1,858,500.0

4,425,000.0

5,088,750.0

9,393,600.0

9,957,216.0

20.0

2,000.0

18,000.0

18,000.0

18,720.0

Material de aseo

1,800,000.0

1,800,000.0

1,908,000.0

Servicios

2,986,812.0

2,986,812.0

3,166,020.7

569,656,192.0

14,198,432.0

163,962,000.0

163,962,000.0

173,799,720.0

1,800,000.0

1,800,000.0

1,908,000.0

400,000.0

400,000.0

40,000.0

166,162,000.0

166,162,000.0

175,747,720.0

Sueldos y presataciones

18,540,000.0

18,540,000.0

19,652,400.0

Publicidad y promocin

3,000,000.0

3,000,000.0

3,150,000.0

3,000,000.0

3,000,000.0

3,240,000.0

Mantenimiento
Otros
SUBTOTAL

555,457,760.0

712,530,432.3

GASTOS DE ADMINISTRACION
Sueldos y presataciones
Papeleria y utiles de trabajo
Servicios
Depreciacin muebles y enseres
Preoperativos
Impuestos
SUBTOTAL
GASTOS DE VENTAS

Distribucin
Embalaje y transporte
Depreciacin
SUBTOTAL
COSTOS TOTALES

Calculo del punto de Equilibrio:

24,540,000.0

24,540,000.0

0.0

26,042,400.0

760,358,192.0

204,900,432.0

555,457,760.0

914,320,552.3

PE= Costos fijos totales /Precio por unidad - Costo variable por unidad
Costo variable por unidad= Costos variables totales/unidades producidas
PE= Costos fijos totales /1- Costo variable por unidad / Ventas Netas

COSTOS FIJOS $

COSTOS
VARIABLES $

UNIDADES AO

PRECIO POR
UNIDAD

AO 1

204,900,432.0

555,457,760.0

180,000.0

4,000.0

AO 2

216,842,076.7

697,478,475.6

216,000.0

4,200.0

AO 3

223,114,306.9

855,665,324.1

252,000.0

4,450.0

AO 4
AO 5

224,759,081.3
238,890,763.7

899,636,437.3
1,060,062,983.2

288,000.0
324,000.0

4,700.0
5,000.0

950.000.000
900.000.000
800.000.000
700.000.000
600'000'000

Curva de Ingresos

500.000.000
400.000.000
300.000.000

204.901.310 costo de unidades en PE

Zona de perdidas

200.000.000
100.000.000

224.150 unidades en PE

500

400

300

200

100

NO S.A.

VALOR RESIDUAL
1,000,000
1,275,000
600,000
2,100,000
0
0
750,000
850,000
500,000
2,625,000
450,000
0
0
0
0
0

10,150,000

DEPRECIACION DEPRECIACION
MENSUAL
ANUAL
2,778
33,333
7,083
1,667
1,944
33
33
12,500
14,167
8,333
14,583
750
21,667
3,333
417
417
417
90,122

o)
COSTO TOTAL
MENSUAL

COSTO TOTAL
ANUAL

13,680.0

162,000.0

782,800.0

9,270,000.0

796,480.0

9,432,000.0

85,000
20,000
23,333
400
400
150,000
170,000
100,000
175,000
9,000
260,000
40,000
5,000
5,000
5,000
1,081,467

782,800.0
782,800.0

9,270,000.0
9,270,000.0

1,579,280.0

18,702,000.0

COSTO TOTAL AO

481,680.0
2,102,352.0
259,980.0
142,800.0
2,986,812.0

o
COSTO TOTAL
MENSUAL

COSTO TOTAL
ANUAL

5,890,000.0

69,750,000.0

2,761,840.0

32,706,000.0

3,800,000.0
1,393,840.0

45,000,000.0
16,506,000.0

13,845,680.0

163,962,000.0

COSTO TOTAL
MENSUAL

COSTO TOTAL
ANUAL

782,800.0

9,270,000.0

782,800.0
1,565,600.0

9,270,000.0
18,540,000.0

5
63,398,268.2
18,688,357.6
2,758,184.8
6,787,584.8
91,632,395.4
6,787,584.8

O
COSTO
AO 5
1,033,788,065.6
2,868,594.8
7,739,352.7
0.0
12,066,451.8
1,056,462,464.8
11,859,203.6
21,057.5
2,272,458.5
3,770,781.3
17,923,500.9
1,074,385,965.7

18
COSTO
AO 5
206,998,247.3
2,272,458.5
40,000.0
209,310,705.8

19
COSTO
AO 5
23,406,322.8
4,081,466.9
3,646,518.8
31,134,308.5

20
INGRESOS
AO
720,000,000.0
907,200,000.0
1,121,400,000.0
1,353,600,000.0
1,620,000,000.0

AO 2
COSTO FIJO

AO 3

COSTO VARIABLE

10,131,225.6
9,957,216.0

TOTAL

COSTO FIJO

10,739,099.1
10,554,649.0

COSTO
VARIABLE

AO 4
TOTAL

10,739,099.1

COSTO FIJO

5.0

10,554,649.0

5.0

0.0

0.0

680,400,000.0

833,490,000.0

833,490,000.0

0.0

0.0

1,858,500.0

2,276,662.5

2,276,662.5

875,164,500.0

875,164,500.0

5,088,750.0

5,852,062.5

2,000.0

40,000.0

40,000.0

6,729,871.9
5,852,062.5

6,729,871.9

2,390,495.6

19,468.8

19,468.8

1,908,000.0

2,022,480.0

2,022,480.0

20,247.6

20,247.6

3,166,020.7

3,355,982.0

3,355,982.0

2,143,828.8

2,143,828.8

868,350,403.9

15,992,579.7

897,636,876.7

20,081,876.1

173,799,720.0

184,227,703.2

184,227,703.2

1,908,000.0

2,022,480.0

2,022,480.0

195,281,365.4

195,281,365.4

40,000.0

40,000.0

40,000.0

2,143,828.8

2,143,828.8

175,747,720.0

186,290,183.2

186,290,183.2

197,425,194.2

197,425,194.2

19,652,400.0

20,831,544.0

20,831,544.0

3,150,000.0

3,307,500.0

697,478,475.6

11,187,927.9

2,390,495.6

18,720.0

15,051,956.7

COSTO
VARIABLE

852,357,824.1

AO 4

AO 4
3,307,500.0

0.0
3,240,000.0

11,187,927.9

877,555,000.6

AO 4

AO 4

22,081,436.6

22,081,436.6

3,472,875.0

3,472,875.0

3,499,200.0

26,042,400.0

0.0

27,638,244.0

0.0
20,831,544.0

3,307,500.0

3,779,136.0
29,333,447.6

3,779,136.0
7,252,011.0

22,081,436.6

216,842,076.7

697,478,475.6

1,082,278,831.1

223,114,306.9

855,665,324.1

1,124,395,518.6

224,759,081.3

899,636,437.3

or unidad - Costo variable por unidad

iables totales/unidades producidas

ales /1- Costo variable por unidad / Ventas Netas

COSTO VAR. POR

UNIDAD

PUNTO DE
EQUILIBRIO No.
UNID.

PUNTO DE
EQUILIBRIO No.
VALOR

3,085.9

224,150

204,901,310

3,229.1

223,334

216,842,849

3,395.5

211,582

223,114,982

3,123.7
3,271.8

142,590
138,231

224,759,600
238,891,246

914.320.552 costos totales de unidades a producir

Zona de
utilidades

720.000.000 ingresos totales proyectados para el ao

Curva de Ingresos

Costos fijos 204.900.432

700

600

Unidades

AO 4

AO 5
TOTAL

COSTO FIJO

0.0

COSTO
VARIABLE

0.0

0.0

0.0

0.0

0.0

1,033,788,065.6

1,033,788,065.6

7,739,352.7

7,739,352.7

2,868,594.8

2,868,594.8

11,859,203.6

11,859,203.6

21,057.5

21,057.5

2,272,458.5

2,272,458.5

1,058,548,732.6

21,892,072.2

AO 5

AO 5

206,998,247.3

206,998,247.3

2,272,458.5

2,272,458.5

209,270,705.8

209,270,705.8

AO 5

1,036,656,660.4

AO 5

23,406,322.8

23,406,322.8

3,646,518.8

3,646,518.8

4,081,466.9
31,134,308.5

4,081,466.9
7,727,985.6

23,406,322.8

1,298,953,746.9

238,890,763.7

1,060,062,983.2