Escolar Documentos
Profissional Documentos
Cultura Documentos
Proveedor Pecuario/Mensual
Rubro/Producto Cantidad KG Precio BS Expresada en KG
Carne de Bovino 200.00 18,000.00 3,600,000.00
Carne de Porcino 200.00 16,000.00 3,200,000.00
Queso 200.00 18,000.00 3,600,000.00
10,400,000.00
Equivalente en USD 1,485.71
Proveedor Pesquero/Mensual
Rubro/Producto Cantidad KG Precio BS Expresada en KG
Pescado de Piel (Bagres) 100.00 18,000.00 1,800,000.00
Pescado Escamas 100.00 13,000.00 1,300,000.00
3,100,000.00
Equivalente en USD 442.86
TOTAL 19,124,000.00 -
EQUIPO DE PRODUCCIÓN
Implementos Seguridad 4
Alimentación/Mes 4
Salud Laboral 4
Recreación 4
Salarios Fijos 12
RESUMEN DE C
2019 2020
Coste Fijo 281,120,600.00 323,288,690.00
Coste variable 33,767,193.68 38,832,272.74
TOTAL 314,887,793.68 362,120,962.74
Coste Real de Produccion 4,961.44 5,705.66
Precio de Venta Estimado (DEBIDO A LA INFLACIÓN) 7,000.00 10,850.00
Política de Precios (Expectativa) con
respecto al año anterior - 55%
Diferencia 2,038.56 5,144.34
Volumen de Comensales (100%) 63,466.99 63,466.99
Ventas Esperadas Bolívares 444,268,936.29 688,616,851.26
Beneficio 129,381,142.61 326,495,888.52
Beneficio/Coste 41% 90%
Proyección Diaria
Proyección Diaria
Kilogramos Precio Bolivares
6.67 18,000.00 120,000.00
6.67 16,000.00 106,666.67
6.67 18,000.00 120,000.00
346,666.67
49.52
Proyección Diaria
Kilogramos Precio Bolivares
3.33 18,000.00 60,000.00
3.33 13,000.00 43,333.33
- - 103,333.33
14.76
PRESUPUESTO FINANCIERO
ANUAL sin
SEMANAL MENSUAL Beneficios COSTE MENSUAL (USD/PTR) Total (USD/PTR)
1,242,739.73 4,970,958.90 59,651,506.8 710.14 710.14
15,750.00 63,000.00 756,000.0 13.50 13.50
4,781,000.00 19,124,000.00 229,488,000.0 2,732.00 2,732.00
310,684.93 1,242,739.73 14,912,876.7 177.53 177.53
Coste Operativo/mensual 3,633.17
Bs.S CANTIDAD $USD $COP
3,550,684.93 4.00 2,840.55 8,805,698.63
887,671.23 2.00 355.07 1,100,712.33
- 3.00 - -
3,780,000.00 2.00 1,080.00 3,348,000.00
- 4,275.62 13,254,410.96
Tipo de Cambio
USD/COP Tipo de Cambio USD/VES
3100 7000
RESUMEN DE COSTE - INGRESOS - BENEFICIOS (AJUSTADO A LA INFLACIÓN DE COSTOS 50% MÍNIMO) AJUSTE (COSTOS
2021 2022 2023 2024 2025
371,781,993.50 427,549,292.53 491,681,686.40 565,433,939.36 650,249,030.27
44,657,113.65 51,355,680.70 59,059,032.80 67,917,887.72 78,105,570.88
416,439,107.15 478,904,973.22 550,740,719.20 633,351,827.08 728,354,601.15
6,561.51 7,545.73 8,677.59 9,979.23 11,476.12
16,275.00 23,598.75 33,038.25 44,601.64 57,982.13
2,019 - 86,558
2,020
2,021
#REF!
#REF!
#REF!
#REF!
5,400.00
33,767,193.68
4,823.88
Coste Unitario Harina Incremento Costes
Costo Total
Blanca Totales
MANO DE OBRA
FIJA (PETROS)
Cargo Cantidad Mensual Anual Carga Social
Obreros 2 2 24 12
Aseror Técnico (Supervisor) 1 3 36 18
Total 3
VARIABLE (PETROS)
Cargo Cantidad Unidad Precio (PTR)
Obrero Destajo 0 jornales 0.50
Vigilancia 0 jornales 1
Total
ADMINISTRACIÓN (PETROS)
Cargo Cantidad Mensual Anual Carga Social
Administrador 1 5 60 30
Gerencial 0 6 72 36
Total 1
DIRECTA INDIRECTA
Cantidad Año 4 % Ajuste Cantidad Año 5 % Ajuste Otras Asignaciones sin carácter
(0,00%) (0,00%) salarial Bono Alimentación Mes Sueldo Mensual
Cantidad Año 4 % Ajuste Cantidad Año 5 % Ajuste Otras Asignaciones sin carácter
(0,00%) (0,00%) salarial Bono Alimentación Mes Sueldo Mensual
SSO 9% SPF 2% FAOV 2% INCE 2% Utilidades 45 Días Vacaciones 15 Días
0 0.05 0.05 0.05 3.00 1.00
Gastos + Costos
+ Inversión 3,987.34 4,396.04 4,846.64 5,343.42 5,891.12 6,494.96
100% 10% 10% 10% 10% 10%
Intereses 24%
Deuda
Financiera
Ventas (50% de
lo Esperado) Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Flujo de Caja Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Crecimiento
Financiero Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13 Mes 14
Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10%
661.49 661.49 661.49 661.49 661.49 661.49 661.49
661.49 661.49
158.76 158.76
820.24 820.24
Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10%
661.49 661.49 661.49 661.49 661.49 661.49 661.49
Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10%
661.49 661.49 661.49 661.49 661.49 661.49 661.49
Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10% Gestionar 10%
661.49 661.49 661.49 661.49 661.49 661.49
22,490.51 23,152.00 1
10,579.60 10,579.60
0% 0%
11,910.91 12,572.40
11,910.91 12,572.40
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Crongrama de Ejecución Técnico - Financiero
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
co - Financiero
Coste de Ingresos Gastos de Ingresos Tiempo (12
Producción Esperados Venta 15% Anuales meses)
(USD/BTC) (USD/BTC)
- - 2,020
- - 2,021
- - 2,022
- - 2,023
- - 2,024
PLAN DE INVERSION (USD/BTC)
350,000.00 4,200,000.00
4,200,000.00
1,400,000.00 1,400,000.00
2,100,000.00 2,100,000.00
2,800,000.00 2,800,000.00
700,000.00 2,800,000.00
1,750,000.00 1,750,000.00
350,000.00 350,000.00
1,400,000.00 1,400,000.00
12,600,000.00
16,800,000.00
19,124,000.00
3,500,000.00 3,500,000.00
22,680,000.00
1,000,000.00
46,304,000.00
50,400.00
50,400.00
315,520.00
315,520.00
63,835,840.00
9,119.41
FUENTES DE FINANCIAMIENTO
DEPRECIACIO
4,200,000.00
Descripción Valor inicial
Cocina Industrial 1,400,000.00
Congelador 2,100,000.00
Nevera 2,800,000.00
Mesas Comensal con 6 sillas 2,800,000.00
Utencilios, Vasos, Platos, enseres 1,750,000.00
Herramientas Varias 350,000.00
Insumos de Limpieza 1,400,000.00
Total Anual 12,600,000.00
16,800,000.00
Año Total
2,019 1,134,000
2,020 1,134,000
2,021 1,134,000
2,022 1,134,000
46,304,000.00 2,023 1,134,000
2,024 1,134,000
2,025 1,134,000
2,026 1,134,000
2,027 1,134,000
63,835,840.00 2,028 1,134,000
100.00%
9,119.41
638,358,400.00
DEPRECIACION
Estado
Categoría 2,019 2,020
1. Ingresos
1.1 Venta Comensales 444,268,936.29 688,616,851.26
Total Ingresos 444,268,936.29 688,616,851.26
2. Gastos
2.1 Costo Fijo - 281,120,600.00
2.2 Costo Variable - 33,767,193.68
2.3 Depreciación - 1,134,000.00
2.4 Interés 8,334,720.00
Total Gasto - 324,356,513.68
3. Utilidad 444,268,936.29 364,260,337.57
Estad
(554,408,776.29) 58,841,263.89
3. Flujo Neto
1
1.1
107.21% 130.49%
1.241 1.246
(490,572,934.61) (774,751,639.63)
2,018 2,019
VAN E
SENSIBILIDAD 1.1
29,575,086.97 - - -
29,575,086.97 - - -
0 0.471
60,790,093.9
-
23.29%
0.005
- - - -
38,832,272.74 44,657,113.65 51,355,680.70 59,059,032.80
38,832,272.74 44,657,113.65 51,355,680.70 59,059,032.80
995,353,004.15 1,454,344,537.83 2,046,742,631.38 2,772,932,688.50
0.0444
70,570,320.9
Balance General (Intrinseco)
29,575,086.97 - - -
29,575,086.97 - - -
- - - -
323,288,690.00 371,781,993.50 427,549,292.53 491,681,686.40
38,832,272.74 44,657,113.65 51,355,680.70 59,059,032.80
4,511,453.94 - - -
25,063,633.03 - - -
391,696,049.71 416,439,107.15 478,904,973.22 550,740,719.20
745,907,754.86 1,232,462,709.48 1,829,003,170.06 2,564,450,174.23
- - - -
Situación Inicial
(11,032,383,659.3) 84,894,499.8 11,117,278,159.1
-30.07% 177.21% 207.29%
1.237 1.357 0.119
nista)
eco)
a)
- - - -
- - - -
- - - -
3,045,465,410.61 3,870,450,445.97 4,681,185,065.22 5,383,532,925.00
6,018,090,257.00 9,063,555,667.61 12,934,006,113.58 17,615,191,178.79
9,063,555,667.61 ### ### ###
9,063,555,667.61 ### ### ###
#¡REF!
#¡REF!
- - - -
67,917,887.72 78,105,570.88 89,821,406.51 103,294,617.49
67,917,887.72 78,105,570.88 89,821,406.51 103,294,617.49
3,613,293,349.97 4,523,093,476.24 5,431,365,450.03 6,245,881,267.53
#¡REF!
#¡REF!
- - - -
- - - -
- - - -
- - - -
59,150,177.32 59,150,177.32 59,150,177.32 59,150,177.32
59,150,177.32 59,150,177.32 59,150,177.32 59,150,177.32
59,150,177.32 59,150,177.32 59,150,177.32 59,150,177.32
- - - -
565,433,939.36 650,249,030.27 747,786,384.81 859,954,342.53
67,917,887.72 78,105,570.88 89,821,406.51 103,294,617.49
- - - -
- - - -
633,351,827.08 728,354,601.15 837,607,791.32 963,248,960.02
3,415,980,534.38 4,332,964,350.68 5,235,697,750.87 6,020,844,513.50
#¡REF!
- - - -
2,029
6,982,707,473.52
23,031,247,289.85
1,260,000.00
###
988,947,493.91
118,788,810.11
1,107,736,304.02
###
2,029
6,982,707,473.52
6,982,707,473.52
51,314,856,943.14
1,260,000.00
###
988,947,493.91
118,788,810.11
1,107,736,304.02
###
2,029
6,982,707,473.52
6,982,707,473.52
988,947,493.91
118,788,810.11
1,134,000.00
1,108,870,304.02
5,873,837,169.50
2,029
6,982,707,473.52
6,982,707,473.52
988,947,493.91
118,788,810.11
1,134,000.00
1,108,870,304.02
5,873,837,169.50
2,029
1,107,736,304.02
1,107,736,304.02
17,531,840.00
1,134,000.00
16,397,840.00
1,124,134,144.02
-
-
-
5,873,837,169.50
22,998,724,103.79
###
###
(27,748,427,129.27)
(5,729,349,825.50)
2,029
0
0.8411976575
2,029
6,982,707,473.52
1,260,000.00
6,983,967,473.52
988,947,493.91
118,788,810.11
-
-
1,107,736,304.02
5,876,231,169.50
(5,876,231,169.50)
2,028
6,982,707,473.52
1,260,000.00
6,983,967,473.52
-
118,788,810.11
118,788,810.11
6,865,178,663.41
2,028
1,107,736,304.02
1,107,736,304.02
497,898,776.29
1,134,000.00
496,764,776.29
1,604,501,080.31
-
-
-
-
59,150,177.32
59,150,177.32
59,150,177.32
1,545,350,902.99
143,353,344.00
2,028
0
0.8411976575
2,029
6,982,707,473.52
1,260,000.00
7,682,364,220.87
-
988,947,493.91
118,788,810.11
-
-
1,107,736,304.02
6,574,627,916.85
6,574,627,916.85
-
TABLA ANUAL DE
Capital pendiente al
Año
inicio.
1 46,304,000.00
2 46,304,000.00
3 25,063,633.03
4 -
5
6
7
8
9
10
TOTAL
GALG
Determinación de la tasa de interes mensual
Formula: imensual(%) = ((A) - 1)*100
m=
1/m =
(B) =
(A) =
imensual(%) =
(C) =
(A) =
(B) =
(1+i) =
(C) =
(A) =
(B) =
(R/Pi,n) =
Años 2012
Intereses Bs 0.0
Amortización Bs 0.0
Cuota Bs 0.0
Años 1
Intereses -
Amortización -
CAPITAL 0
TABLA ANUAL DE AMORTIZACIÓN DEL PRÉSTAMO.
Crédito (Bolívares)
- - -
8,334,720.00 21,240,366.97 29,575,086.97
4,511,453.94 25,063,633.03 29,575,086.97
- 29,575,086.97 29,575,086.97
12
0.0833
1.18000
1.01389
1.39%
(1 + i) a la n
i*C
C-1
1.1800
1.3924
0.250632
0.3924
0.6387155963
2 3 4
Bs 8,334,720.0 Bs 4,511,453.9 Bs 0.0
Bs 21,240,367.0 Bs 25,063,633.0 Bs 29,575,087.0
Bs 29,575,087.0 Bs 29,575,087.0 Bs 29,575,087.0
2 3 4
8,334,720.00 4,511,453.94 -
21,240,366.97 25,063,633.03 29,575,086.97
29,575,087 29,575,087 29,575,087
Para Pago Anual
46,304,000.00 -
25,063,633.03 29,575,086.97
- 29,575,086.97
-29,575,086.97 29,575,086.97
Bs 59,150,173.9
5 6 7 8 9 10
Bs 0.0 Bs 0.0 Bs 0.0 Bs 0.0 Bs 0.0 Bs 0.0
Bs 0.0 Bs 0.0 Bs 0.0 0 0 0
Bs 0.0 Bs 0.0 Bs 0.0
5 6 7 8 9 10
- - - - - -
- - - - - -
0 0 0 0 0 0
personal Hora de ingreso Hora de Almuerzo
Horarios 06:00am 07:00am 08:00am 09:00am 10:00am
operador 1 + 2 06:00am 10:00am
operador 3 + 4 06:00am 10:00am
operador 5 + 6 06:00am 10:00am
operador 7 + 8 07:00am
operador 9 + 10 07:00am
operador 11 + 12 07:00am
operador 13 +14 08:00am
operador 15 + 16 08:00am
operador 17 + 18 08:00am
operador 19 + 20 09:00am
operador 21 +22 09:00am
operador 23 + 24 09:00am
Mezcladores 25 + 26 06:00am 10:00am
Mezcladores 27 +28 07:00am
Mezcladores 29 08:00am
Mezcladores 30 09:00am
Trabajadores/Turnos 4 4 4 4 4
Trabajadores/Turnos Efectivos 4 8 12 16 12
25% 50% 75% 100% 75%
1 HORAS 2 HORAS 3 HORAS 4 HORAS 5 HORAS
1 HORAS 2 HORAS
1 HORAS
1 HORAS
Hora de Salida
11:00am 12:00pm 1:00pm 02:00pm 3:00pm 4:00pm 5:00pm
02:00pm 06:00pm
02:00pm 06:00pm
02:00pm 06:00pm
11:00am 03:00pm 06:00pm
11:00am 03:00pm 06:00pm
11:00am 03:00pm 06:00pm
12:00pm 04:00pm 06:00pm
12:00pm 04:00pm 06:00pm
12:00pm 04:00pm 06:00pm
01:00pm 05:00pm 06:00pm
01:00pm 05:00pm 06:00pm
01:00pm 05:00pm 06:00pm
02:00pm 06:00pm
11:00am 03:00pm 06:00pm
12:00pm 04:00pm 06:00pm
01:00pm 05:00pm 06:00pm
4 4 4 4 4 4 4
12 12 12 12 8 4 0
75% 75% 75% 75% 50% 25% 0%
6 HORAS 7 HORAS 8 HORAS 9 HORAS 10 HORAS 11 HORAS 12 HORAS
3 HORAS 4 HORAS 5 HORAS 6 HORAS
2 HORAS
2 HORAS
personal
20
18
16
14
12 Row 19
10
8
6
4
2
0