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UNIVERSIDAD CENTRAL DEL ECUADOR
FACULTAD DE CIENCIAS ADMINISTRATIVAS
CARRERA ADMINISTRACIÓN DE EMPRESAS
TEMA: “PROYECTO DE FACTIBILIDAD PARA LA CRIANZA Y COMERCIALIZACIÓN DE
TRUCHAS ARCOIRIS”
ELABORADO POR:
DANIELA ALEJANDRA BOADA MONTENEGRO
CAROLINA ELIZABETH ERAZO VERDEZOTO
MIRIAN ELIZABETH ESTRADA CARDENAS
DANIELA ELIZABETH MONTA GUAMÁN
DENISSE CONSUELO MONTERO MARTÍNEZ
CURSO: AE 10 -1
AULA:
D!M!DE "UITO JUNIO DEL #01
1
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C$%&'%()$ESTUDIO TÉCNICO…………..........................................................................................3
3.1.CONCEPTO…………….............................................................................................6
3.2.OBJETIVOS DEL ANÁLISIS TÉCNICO- OPERATIVO DE UN PROYECTO......................6
3.2.1.OBJETIVO GENERAL............................................................................................6
3.2.2.OBJETIVOS ESPECÍFICOS.................................................................................... 6
3.3 TAMAO DEL PROYECTO....................................................................................... !
3.3.1.CONCEPTO…………………………………………………………………………………….………………………………………………..!
3.3.2 TAMAO DEL PROYECTO....................................................................................!
3.3.3 FACTORES CONDICIONALES DEL TAMAO DEL PROYECTO...............................!
3.3." UNIDAD DE MEDIDA......................................................................................... 11
3.3.# CAPACIDAD INSTALADA....................................................................................12
3.3.6 CAPACIDAD UTILI$ADA.....................................................................................12
3.3.! PROGRAMA DE PRODUCCI%N O PRESTACI%N DE SERVICIO.............................12
PROCESO DE PRODUCCI%N.......................................................................................12
3." LOCALI$ACI%N DEL PROYECTO........................................................................... 1#
3.".1 TENDENCIAS DE LOCALI$ACI%N.......................................................................1#
3.".2 FACTORES CONDICIONANTES DE LA LOCALI$ACI%N DEL PROYECTO...............16
3.".3 MACROLOCALI$ACI%N......................................................................................1!3."." MICROLOCALI$ACI%N.......................................................................................1&
3.# INGENIERIA DEL PROYECTO................................................................................1'
CONCEPTO................................................................................................................ 1'
3.#.1 DESCRIPCI%N DEL PROCESO DE PRODUCCI%N................................................1'
3.#.1.1 CONCEPTO.................................................................................................... 1'
3.#.2 DIAGRAMA DEL FLUJO DE PROCESO.................................................................21
3.#.3 SELECCION DE TECNOLOGIA Y MATERIALES....................................................22
3.#." RE(UERIMIENTO DE MATERIA PRIMA) MATERIALES E INSUMOS.......................23
3.#.# RE(UERIMIENTO DE PERSONAL.......................................................................2!
3.#.6 DISTRIBUCI*N ESPACIAL..................................................................................2&
DISTRIBUCI%N ESPACIAL DE LA EMPRESA.................................................................3+
ESTUDIO ECON%MICO FINANCIERO...........................................................................32
#.1 B, C/04,5.................................................................................................32
#.2 O789/……………............................................................................................. 32
#.2.1 O789/ G0:,5..............................................................................................32#.2.2 O789/ E;
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#.3 P5,0 D I09:8/0 D5 P:/=/........................................................................33
#.3.1 R4>0 D5 P5,0 D I09:8/0....................................................................33
#.3.1.1. C/0/......................................................................................................33
#.3.2. I09:8?0 F87,...................................................................................................3"
#.3.2.1. C/0/......................................................................................................3"
#.3.3. I09:8?0 D8@:8,............................................................................................3!
#.3.3.1. C/0/......................................................................................................3!
F/>0/ P;/5,........................................................................................................3&
#.3.". C,8,5 T:,,7/........................................................................................... 3'
#.3.".1. C/0/......................................................................................................3'
#.3.".2. M//5/;, ,:, D:>80,: 5 C,8,5 :,,7/....................................3'
#.3.".2.1. M// 5 :8// @,.................................................................3'#.". F80,08,>80/ 5 P:/=/.............................................................................."1
#.".1. R4:/ P:/8/............................................................................................. "1
#.".2. C:8/…........................................................................................................"1
#.#. P:44/ C// = G,/......................................................................."2
#.#.1. C// P:/48?0......................................................................................"3
#.#.1.1. M,0/ O:, D8:,.................................................................................."6
#.#.1.2. G,/ F,:8,8?0.................................................................................. "!
#.#.2. P:44/ G,/ O:,8/0,5............................................................#3
#.#.2.1. G,/ A>808:,89/................................................................................#3
#.#.2.2. G,/ V0,.........................................................................................63
#.#.2.3. G,/ F80,08:/....................................................................................... !2
#.#.2.3.1. C,:,:;8, C:8/.........................................................................!3
#.#.2.3.1.1. C:8/...................................................................................................!3
#.#.2.3.1.2. I0:....................................................................................................!3
#.#.2.3.1.3. E8/:8,8/0.............................................................................. !"
#.#.2.#.1. A>/:8,8?0.............................................................................................!"
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#.!.3. F547/ E@89/..............................................................................................&+
#.!.3.1. F547/ @89/ 5 I09:8/08,................................................................&1
#.!.3.2. F547/ E@89/ 5 P:/=/......................................................................&2
#.&.PUNTO DE E(UILIBRIO...................................................................................... 262
#.&.1.PUNTO DE E(UILIBRIO POR CANTIDADES......................................................262
#.&.2.PUNTO DE E(UILIBRIO MONETARIO...............................................................263
EVALUACI%N ECON%MICA DEL PROYECTO............................................................... &&
6.1. B, /04,5.................................................................................................&'
6.2.O789/…….......................................................................................................&'
6.2.1. O789/ 0:,5..............................................................................................&'
6.2.2.O789/ 88/ P/0:,/ 5 C,8,5..................................................................... '+
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T,, R8/ P,;................................................................................................... '2
6.". I08,/: R0,858,...............................................................................'3
6.".1.V,5/: A4,5 N/….........................................................................................'3
6.".2.T,, I0:0, R/:0/.................................................................................. '"
CAPITULOVI………………………..……….
………………………………………………………………………………………………..……… '#6.EVALUACI%N ECON%MICA DEL PROYECTO.........................................................."
6.1.BASE CONCEPTUAL.........................................................................................."
6.2.OBJETIVOS……………........................................................................................"
6.2.1.O789/ G0:,5..........................................................................................."
6.2.2.O789/ E;
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!.A0588 S08858,....................................................................................1"
DESARROLLO ANÁLISIS DE SENSIBILIDAD...........................................................1#
I08
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CAPÍTULO
III
ESTUDIO TÉCNICO
6
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3.1 CONCEPTO
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4$.4(8.(/% /6&(3 )' 4 64%&7 (%,'%('29 )'4 62$:'.&$ : %;4(+(+ $2,%(8&(*$ )3(%(+&2&(*$ :
4',4 7 6;,! ?@!
3.2 OBJETIVOS DEL ANÁLISIS TÉCNICO- OPERATIVO DE UN PROYECTO
• V'2((.2 4 6$+(=(4()) &.%(. )' 4 =2(..(/% )'4 62$).&$ ' +' 62'&'%)'• A%4(82 : )'&'23(%2 '4 &35$ 7 4 4$.4(8.(/% 7 4$+ '(6$+ 7 4+ (%+&4.($%'+ : 4
$2,%(8.(/% /6&(3$+ 2''2()$+ 62 2'4(82 4 62$)..(/%
3.2.1 OBJETIVO GENERAL
D'&'23(%2 4 4$.4(8.(/% /6&(37 4$+ 2''2(3('%&$+ )' (%2'+&2.&27 3&'2(4'+7 6'2+$%47
(%%.(3('%&$7 62$.'+$+ : '+&2.&2 4',4 ' 6'23(&% 4 .2(%8 : .$3'2.(4(8.(/% )' &2.+
=(.) '% '4 S'.&$2 T3=.$ )' 4 .()) )' "(&$!
3.2.2 OBJETIVOS ESPECÍFICOS
• D'&'23(%2 4 4$.4(8.(/% )' %'+&2 '362'+!
E+&=4'.'2 4$+ 2''2(3('%&$+ %'.'+2($+ )' 3(%2( : '(6$+ &'.%$4/,(.$+!
D(+'52 4 64%& 62$).&(* : (2 4 .6.()) )' 62$)..(/%!
D'(%(2 '4 3$)'4$ )3(%(+&2&(*$ : 29)(.$ )' 4 '362'+ ' $2,%(82;% 62 4 .2(%8 :
.$3'2.(4(8.(/% )' &2.+!
3.3 TAMAO DEL PROYECTO
3.3.1 CONCEPTO
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.%)$ $6'2 .$% 4$+ 3'%$2'+ .$+&$+ &$&4'+ $ 4 3;(3 2'%&=(4()) '.$%/3(. 7 6;,! 100
3.3.2 TAMAO DEL PROYECTO
L .6.()) )' 62$)..(/% )' 4$+ =('%'+ $ +'2*(.($+ '% % 6'2($)$ )' $6'2.(/% )'(%()$7 '+ 4$ '
+' .$%$.' .$3$ &35$ )' % 62$:'.&$
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D()*'+(,(!(&%& &" R"$#)') F(+%+$("#')
L$+ 2'.2+$+ (%%.('2$+ )' 4 '362'+ +' (%(.(2;% .$% '4 6$2&' )'4 0 )' .6(&4 6$2 .)
+$.($7 +('%)$ '4 %3'2$ )' +$.($+ .(%.$ '4 0 2'+&%&' +' $=&'%)2; &2*+ )' % .2)(&$ '% '4
B%.$ )'4 P.((.$7 .$%+()'2%)$ 4 3'$2 $6.(/% )' .'2)$ 4+ 6$49&(.+ '+&=4'.()+ '% .)
'%&())7 .$3$ +' 6')' $=+'2*2
F"+/") &" 0(+%+$(%("+/'
E%&())
(%%.('2
M$%&$ P48$ I%&'2+ %4 C$%)(.($%'+ )'
6,$BANCO CFN K>!000 AOS 1170 F$23
+'3'+&24
L$+ +$.($+ 4 *'8 6$2&% .$% % *'9.4$ 62 +$ )' 4 '362'+ '% ++ .&(*())'+ )'
.$3'2.(4(8.(/% : +9 +' (%(.( 4 ''..(/% )'4 62$:'.&$! E4 .6(&4 6$2&)$ .$%$23 '4 (%(.($ )'4
62$:'.&$ ' (%)(. ,+&$+ )' .$%+&(&.(/%7 .6(&4 )' &2=$7 .$362 )' (%+3$+7 .$362 )'
3(%2(7 '%&2' $&2$+ %'.'+2($+ 62 '4 )'+'%*$4*(3('%&$ )' 4 '362'+!
D()*'+(,(!(&%& &" M%+' &" O,#%
L 3%$ )' $=2 2'62'+'%& '4 '+'28$ 9+(.$ - (%&'4'.&4 ' 2'4(8 '4 $3=2' .$% '4 $='&$ )'
&2%+$232 4$+ 3&'2(4'+ '% 62&'+ '+6'.9(.+ $ 2&9.4$+ .=)$+7 &(4(8%)$ + )'+&2'87
'6'2('%.( : .$%$.(3('%&$+ .(4(& + 4=$2 .$% '4 +$ )' 3;(%+ : '223('%&+ )(+6'+&+
62 '4 ''.&$
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L )(+6$%(=(4()) )' 2'.2+$+ 3%$+7 '+ $&2$ .&$2 ' .$%)(.($% '4 &35$ )'4 62$:'.&$7 6$2 4$
&%&$ '+ 62'.(+$ %4(82 4$+ 2'.2+$+ '(+&'%&'+ : 4$+ ' +' %'.'+(& 62 (%(.(2 4 .2(%8 )'
&2.+!
E% '4 3$3'%&$ )' .$%&2&2 4 6'2+$%4 .$% '4 ' .$%&2; %'+&2 '362'+7 +' )'(%(2; '4 +'4)$
' .) %$ )' '44$+ 2'.(=(2; 6$2 ++ 4=$2'+ )'+'36'5)+ : 4 3(+3$ &('36$ +' 4' (%$232;
.) % )' 4+ $=4(,.($%'+ : %.($%'+ ' )'=' .364(2!
E$'+'%) &" ")$%!%
L+ '.$%$39+ )' '+.4 .$%+&(&:'% 2')..($%'+ )' .$+&$+ %(&2($+ +$.()+ % 364( '+.4
)' 62$)..(/%7 '+ )'.(27 4 =(4()) 62 )(+&2(=(2 4$+ .$+&$+ ($+ +$=2' % ,2% *$43'% )'
62$)..(/%7 $ 4 =(4()) 62 62$).(2 ,2%)'+ *$43'%'+ (% )' 4$,22 % 3:$2 )(*(+(/% )' 4
3%$ )' $=2 : )' 4 '+6'.(4(8.(/%!
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' =2(%)' % 3:$2 +&(+..(/% 4 .$%+3()$2! P2 '44$7 4+ $6'2.($%'+ )' 4 '362'+ '+&2;%
)(2(,()+ 3%&'%'2 $ )(+3(%(2 .$+&$+ .$%$23' +' )'+22$44 '4 62$.'+$ )' .2(%87 62 4$ .4 +'
6')' '362'%)'2 4+ +(,('%&'+ .&(*())'+
C) &2=)$2 .$%.'%&22; + .&(*()) '% % &2' '+6'.9(. : +' 4$ .$%&2&2; 6$2 '4 &('36$
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6+2 4+ 4+ 4$&%&'+ '+&$ +' 4$ 2'4(82 '% 4 6(+.(,2%7 4$+ 4'*(%$+ ' 62$*'%)2;% )'
6(+.(,2%+ 62$*'')$2+7 .$% % &35$ )' 10 .3 ' 2'62'+'%& + )'+22$44$ '% % #!
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D()*'+(,(!(&%& &" T"$+'!'%
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(%,2'+$+ )'4 62$:'.&$! L .%&()) : .4()) )' 4+ 3(%2(+7 '(6$+7 '223('%&+7 3$=(4(2($
)' 64%&7 *'9.4$+ : $&2+ (%*'2+($%'+7 +' .2.&'2(82;% %$2343'%&' 6$2 '4 62$.'+$ )' .2(%8!
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D' %$ .364(2 .$% 4+ ,2%&9+ '+&=4'.()+7 '4 62$*'')$2 +'2; .3=()$7 : %$ *$4*'2; %',$.(2
.$% 4 '362'+ 3'%$+ ' .$362'=' 4 3'$2 '% 4 .4()) )'4 (%+3$ ' $2'.'!
3.3." UNIDAD DE MEDIDA
P2 3')(2 4 .%&()) )'3%)) .$% 4 .4 +' '%2'%& '4 62$:'.&$ '% '+&)($ : +' %4(8% ++
62$:'..($%'+ &2+ .$% '4 $='&(*$ )' ' '4 &35$ %$ +/4$ 2'+6$%) % +(&.(/% .$:%&24
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3.3.# CAPACIDAD INSTALADA
S',% 4$ '+&=4'.()$ '% '4 '+&)($ )' 3'2.)$ +' &'%)'2; % 0 )' 4 )'3%) )' .$%+3$ )'
&2.+ '% 4 622$( )' T3=.$7 62 '4 62(3'2 5$ )' 62$)..(/% &$3%)$ '% .'%& .2(&'2($+
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3.3.6 CAPACIDAD UTILI$ADA
T#$6%)
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3.3.! PROGRAMA DE PRODUCCI%N O PRESTACI%N DE SERVICIO
PROCESO DE PRODUCCI%N
S' 2'4(8/ '4 62$.'+$ )' .2(%8 ' +'2; %'.'+2($ )'+22$442 62 4 $=&'%.(/% )' 4+ &2.+7
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3&'2( 62(3 &(4(8)7 )'3;+ ' +' 62'&'%)' 4$,22 % '(.('%.( '% '4 +$ )'4 &('36$7 3%$ )'
$=27 '%&2' $&2$+!
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.&(*())'+
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• T'36'2&2 )' 10C 1>C!• E4 6H )'4 , )'=' +'2 %'&2$ $ 4(,'23'%&' 4.4(%$• E4 , &('%' ' '+&2 )'=()3'%&' $(,'%)
T#%)!%&' &" %!"5(+") >5"+(!") % !%) *()$(+%):
E% '+& +' 4$+ 4'*(%'+ 6+ 6$2 4 '&6 )' 62'-'%,$2)' :+' *'4*'% 2'+(+&'%&'+ '%'23'))'+ :
)' % 2;6()$ )'+22$44$7 '% '+& 6(+.(% 6+2% +& .364(2 4$+ 3'+'+ )' .2(%8 : +& 4$,22
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62$.'+$ 4+ &2.+ 4.%8% % 6'+$ 3:$2 10 ,23$+ : + &35$ 3:$2 # .3!
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L )(+&2(=.(/% )' 4+ &2.+ +' 2'4(82 '% % *'9.4$ .$% 2'2(,'2.(/% 62 ' '4 62$).&$
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3.7 LOCALIACIÓN DEL PROYECTO
“E4 '+&)($ )' 4$.4(8.(/% &('%' .$3$ 62$6/+(&$ +'4'..($%2 4 =(..(/% 3;+ .$%*'%('%&' 62 '4
62$:'.&$7 '+ )'.(27 '44 ' 2'%&' $&2+ 4&'2%&(*+ 6$+(=4'+ 62$)8. '4 3:$2 %(*'4 )'
='%'(.($ 62 4$+ +2($+ : 62 4 .$3%())7 .$% '4 3'%$2 .$+&$ +$.(47 )'%&2$ )' % 32.$ )'
.&$2'+ )'&'23(%%&'+ $ .$%)(.($%%&'+!
3.".1 TENDENCIAS DE LOCALI$ACI%N
T"+&"+$(% 6%$(% "! '#("+G &" !') (+)'): S$% 4$+ 62$:'.&$+ )' &2%+$23.(/% '% 4$+
' '4 .$+&$ +$.(4 )' &2%+6$2&' )' 4$+ (%+3$+ $ 3&'2(+ 62(3+ '+ 3;+ 4&$ ' '4 )'4
62$).&$ &'23(%)$7 $ '44$+ .:$+ (%+3$+ +$% 6'2'.')'2$+
• T"+&"+$(% 6%$(% "! &")/(+'G: E4 62$:'.&$ )'=' 62$(32+' 4 6$=4.(/% .$%+3()$27
'% '+6'.(47 2'+&2%&'+7 .'%&2$+ .$3'2.(4'+7 =$&('+7 .(%'+7 '&.!
• T"+&"+$(% ,($%$(+ (+/"#"&(%G: S$% 62$:'.&$+ ' 2'('2'% =(.2+' '%&2' 4$+
(%+3$+ : 4 6$=4.(/% .$%+3()$2”!
E% =+' %'+&2$ 62$:'.&$ %4(83$+ %'+&2+ 3'$2'+ &'%)'%.(+ )' 4$.4(8.(/% ' +$%
• T"+&"+$(% 6%$(% "! '#("+G &" !') (+)'): E% %'+&2$ 62$:'.&$ 6$2 4 62$.')'%.( )' 4
3&'2( 62(3
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3.".2 FACTORES CONDICIONANTES DE LA LOCALI$ACI%N DEL PROYECTO
“L$+ .&$2'+ .$%)(.($%%&'+ )' 4 4$.4(8.(/% )' % 62$:'.&$ )' (%*'2+(/%7 '%&2' $&2$+ +$%
1.- U,($%$(+ &" !% %/"#(% *#(% " (+)'): A4,%$+ 62$:'.&$+ 2'('2'% (%+&42+' '% % 4,2
)$%)' +' '%.'%&2'% 4 3&'2( 62(3 ' (%+3$+7 %)3'%&43'%&' 6$2 # 28$%'+
!- C%)$ 4 3&'2( 62(3 '+ 6'2'.')'2 : 2'('2' 6$2 4$ &%&$ 3%(64'$ 2;6()$!
=!- C%)$ 4$+ .$+&$+ )' &2%+6$2&' +$% '4'*)$+!
2.- L% (+0#%")/#$/#% ,H)($%: S' 2'('2' 4 =(..(/% '% 8$%+ )$%)' +' '%.'%&2 4
(%2'+&2.&2 %'.'+2(7 '% '4 .+$ )' '(+&'%.( )' .22'&'2+7 )' '4'.&2(.())7 )' ,7 '&.!7 )'
3$)$ ' %$ (364(' 3:$2 ',2'+$ : %$ '.&' 4 2'%&=(4()) )'4 62$:'.&$!
3.- E! *"#)'+%! ")*"$(%!(?%&': E% 4,%+ ;2'+ %$ +' .'%& .$% 6'2+$%4 .4((.)$ 62
)'+22$442 )'&'23(%) 62$:'.&$7 +(&.(/% '+&; ' $=4(, &2'24$+ )' $&2$+ 4,2'+!
7.- L% ,($%$(+ &"! "#$%&': E(+&' % &'%)'%.( ,'%'24(8) =(.2 4 64%& .'2. )'4 4,2
$ '% '4 4,2 )'4 3'2.)$7 ,'%'243'%&' 6$2 28$%'+ )' 3:$2 3$*(3('%&$ .$3'2.(4 4 3%&'%'2
3:$2 .$%&.&$ 6'23%'%&' .$% 4$+ +2($+ $ .$%+3()$2'+ )' =('%'+ : +'2*(.($+!”
E% =+' %'+&2$ 62$:'.&$ %4(83$+ 4$+ .&$2'+ .$%)(.($%%&'+ )' 4$.4(8.(/%
1.- U,($%$(+ &" !% %/"#(% *#(% " (+)'):
P2 %'+&2$ 62$:'.&$ =(.2'3$+ %'+&2$ .2()'2$ )' &2.+ '% '4 +'.&$2 )' T3=.$7 : ' '4
.4(3 : '4 &'22'%$ *$2'.' 4 62$:'.&$7 '+ 6$2 '+&$ ' '4 +'.&$2 )' T3=.$ '+ 4 3'$2 $6.(/%
62 =(.2 %'+&2$ .2()'2$ )' &2.+!
2.- L% (+0#%")/#$/#% ,H)($%:
16
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E% '4 +'.&$2 )' T3=.$ +' .'%& .$% &$)$+ 4$+ +'2*(.($+ =;+(.$+ ' %'.'+(& %'+&2 '362'+!
3.- E! *"#)'+%! ")*"$(%!(?%&':
B;+(.3'%&' 62 %'+&2 '362'+ %'.'+(&3$+ 6'2+$%4 '+6'.(4(8)$ '% 4 .2(%87 4(36('8 :
3%'$ )' 4+ &2.+7 .$3$ &3=(% 62 '4 '36'&)$ )'4 62$).&$ : 6'2+$%4 '+6'.(4(8)$ '%
'4 3%'$ )' 4+ 3;(%+ )' 4+ 6(+.(%+ )' 4+ &2.+!
7.- L% ,($%$(+ &"! "#$%&':
E% %'+&2$ 62$:'.&$ '4 3'2.)$ $='&(*$ +' '%.'%&2 '% 4$+ 42')')$2'+ )' %'+&2$ .2()'2$7
)'3;+ &'%'3$+ .22'&'2+ ' %$+ .(4(&% 4 .$3'2.(4(8.(/% : 4 '%&2', 2;6() )'4 62$).&$ 4
.$%+3()$2 (%4!
3.".3 MACROLOCALI$ACI%N
U% 3.2$-%;4(+(+7 2'4.($%)$ .$% 4$+ +6'.&$+ +$.(4'+ : %.($%4'+ )' 4 64%'.(/%7 =+;%)$+'
'% 4+ .$%)(.($%'+ 2',($%4'+ )' 4 $'2&7 )' 4 )'3%) : '% 4 (%2'+&2.&2!
L 3.2$ 4$.4(8.(/% )' 4$+ 62$:'.&$+ +' 2'('2' 4 =(..(/% )' 4 3.2$-8$% )'%&2$ )' 4 .4
+' '+&=4'.'2; % )'&'23(%)$ 62$:'.&$!
N'+&2$ 62$:'.&$ '+&; )(2(,()$ 4 622$( )' T3=.$!
F"+/": G$$,4' 36+
E4 62$:'.&$ +' * )'+22$442
1!
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P%): E.)$2
P#'5(+$(%: P(.(%.
C%+/+: "(&$
S"$/'#: T3=.$
3."." MICROLOCALI$ACI%N
U% 3(.2$-%;4(+(+7 ' '%&2 '% )'&44'+ 2'4.($%)$+ .$% 4 (%*'+&(,.(/% : .$362.(/% )' 4$+
.$36$%'%&'+ )'4 .$+&$ : $&2$+ .&$2'+ )' 4 4$.4(8.(/%7 (%.4:' % '+&)($ )' .$+&$+ 62 .)
4&'2%&(* 4$..($%47 .$% '4 (% )' 44',2 % +'4'..(/% )'(%(&(* )'4 4,2 )$%)' +' 4$.4(82; '4
62$:'.&$!
E4 %;4(+(+ )' 3(.2$ 4$.4(8.(/% (%)(. .;4 '+ 4 3'$2 4&'2%&(* )' (%+&4.(/% )' % 62$:'.&$
)'%&2$ )' 4 3.2$-8$% '4',()!
E4 3(.2$ 4$.4(8.(/% )' %'+&2$ 62$:'.&$ '+&2; =(.)$ E% '4 C%&/% "(&$7 '% 4 622$( )'
T3=.$!
3.9 INENIERIA DEL PROYECTO
CONCEPTO
1&
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R'+'4*' &$)$ 4$ .$%.'2%('%&' 4 (%+&4.(/% : '4 %.($%3('%&$ )' 4 64%& 7 6;,! 11#!
3.#.1 DESCRIPCI%N DEL PROCESO DE PRODUCCI%N
CONCEPTO
E+ '4 62$.')(3('%&$ &.%(.$ ' +' &(4(8 '% '4 62$:'.&$ 62 $=&'%'2 4$+ =('%'+ : +'2*(.($+ 62&(2
)'4 (%+3$ 7 6;,! 11#!
DESCRIPCIÓN DEL PROCESO DE CRIANA DE TRUCAS
P"&(&' &" %!"5(+"):
S' '+6'2 ' 4 3&'2( 62(3 +' '%&2',) 6$2 62&' )'4 62$*'')$2 C!• E4 6H )'4 , )'=' +'2 %'&2$ $ 4(,'23'%&' 4.4(%$• E4 , &('%' ' '+&2 )'=()3'%&' $(,'%)
T#%)!%&' &" %!"5(+") >5"+(!") % !%) *()$(+%):
1'
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E% '+& +' 4$+ 4'*(%'+ 6+% 6$2 4 '&6 )' 62'-'%,$2)' : +' *'4*'% 2'+(+&'%&'+ '%'23'))'+
: )' % 2;6()$ )'+22$44$7 '% '+& 6(+.(% 6+2% +& .364(2 4$+ 3'+'+ )' .2(%8 : +&
4$,22 % 6'+$ )' 1#,!
T#%)!%&' &" /#$6%) 4 "+'#&":
E% 4 &'2.'2 '&6 .$362'%)' 4 +' )' '%,$2)' : &$3 % &('36$ )' # 3'+'+7 4 (%4 )' '+&'
62$.'+$ 4+ &2.+ 4.%8% % 6'+$ 3:$2 10 ,23$+ : + &35$ 3:$2 # .3!
S"!"$$(+ &" /#$6%)
E% '+&' 6+$ 4+ &2.+ 6+% 6$2 % 62$.'+$ )' +'4'..(/% '% '4 .4 +' +'622% 4+ &2.+ '
.364% .$% '4 6'+$ : &35$ 2''2()$
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PEDIDO DE ALEVINES
TRASLADO DE ALEVINES APISCINAS
TRASLADO DE ALEVINESJUVENILES A PISCINAS
TRASLADO DETRUCHAS Y ENGORDE
SELECCIÓN DE TRUCHAS
CLASIFICACIÓN,EMPACADO YCONGELADO
VENTA YCOMERCIALIZACIÓN
3.#.3 SELECCION DE TECNOLOGIA Y MATERIALES
P2 6$%'2 '% 32. 4 64%& )' .2(%87 +' &(4(82;
MH(+% &" 'K("+%$(+: E+ '+&' % '(6$ *'2+;&(4 .68 )' (%:'.&2 &%&$ (2' .$3$ $9,'%$
62$ '% '4 ,! A4 .2'2 .$22('%&'+ $2(8$%&4'+ )' , : *'2&(.4'+ )' =2=+ 62'*('%' 4
'+&2&((..(/% )' 4 .$43% )' ,! G2.(+ + 4(.' '+6'.(4 62$*$. % .(2.4.(/% )'4 ,
' )(+&2(=:' '4 $9,'%$ %($23'3'%&' : 2').' 4 +')(3'%&.(/% )' 3&'2( $2,;%(. '
(%$2,;%(. '% 4$+ $%)$+! E4 +&' )' 4 6$+(.(/% '% 62$%)()) : ;%,4$ )'4 3$&$2 6'23(&'%
.$%&2$42 4 *'4$.()) )' .(2.4.(/%!
21
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E+&$+ '(6$+ +$% 3: 4(,'2$+ : 3%'=4'+7 : +$% ()'4'+ 62 + +$ '% '+&%'+ )' .4&(*$!
F(!/#': E4 , '% + 2'.$22()$ 43.'% % +'2(' )' ++&%.(+ ' )5% + '+&)$ %&247 '+ 6$2
'+& 28/% ' +' )'='% &(4(82 4+ 3(%2(+ )' &2&3('%&$ )' , 62 +9 4$,22 4
6$&=(4(8.(/% )' 4 3(+37 '4(3(%%)$ &$) 4 3&'2( 6'2)(.(4 ' 6$+'' '+&' 49()$ 62 4
+4) 3% : 62 4$+ 62$.'+$+ (%)+&2(4'+!
M"&(&'# &" /"*"#%/#% &" %%: E4 3')()$2 )' 6H 2'+(+&'%&' 4 , )'&'.& )' $23 2;6() :
62'.(+ '4 *4$2 6H : 4 &'36'2&2! G2.(+ 4 (%)(..(/% )$=4' )' '+&' 3')()$2 )' 6H7 3=$+
*4$2'+ +' 3'+&2% +(34&;%'3'%&'! E+&' 3')()$2 )' 6H &('%' % .2.+ 2$=+& : 2'+(+&'%&' 4
, 6$2 4$ ' +' 6')' &(4(82 =$ .(2.%+&%.(+ )*'2++! U% 2' .4(=2.(/% )'4
3')()$2 )' 6H +('362' ,2%&(8 % 62'.(+(/% /6&(3 : '+ 3: +'%.(44 )' ''.&2 .%)$ +' +
4$+ +'&+ )' .4(=2.(/% $6.($%4'+
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3.#." RE(UERIMIENTO DE MATERIA PRIMA) MATERIALES E INSUMOS
L$+ (%+3$+ : 3&'2( 62(3 ' +' &(4(82; 62 4 .2(%8 )' &2.+7 +' 4$+ )('2' '% '4
3'2.)$ %.($%47 62'.($+ =$+ : +(% %(%,% &(6$ )' (%.$%*'%('%&' '% 4$ 2'4.($%)$ 4 &('36$ )''%&2',!
L 3&'2( 62(3 '+ )' *(&4 (36$2&%.( 62 4 ''..(/% )' '+&' '+&)($ 4$+ 4'*(%'+ +'2;%
)(2()$+ 6$2 %'+&2$+ 62$*'')$2'+!
TABLA 1
REUERIMIENTO DE MATERIA PRIMA
PRODUCTO UNIDAD CANTIDADCOSTO
UNITARIO
A4'*(%'+ %()) 1!0
00 070#A4(3'%&$ B4%.!(%(.(4 Q(4$ +.$ )' Q,
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'
1F%) )'
6$4('&(4'%$ 1#000 K 070
REUERIMIENTO DE MATERIA PRIMA
M%/"#(% P#(% D(#"$/%
AO ALEVINESA!("+/'
B%!%+$"%&'(+($(%!@SACO 9
A!("+/' &"C#"$(("+/'
I @SACO9
A!("+/' &"C#"$(("+/' II@SACO 9
A!("+/'D")%##'!!' 1<@SACO 78
A!("+/' &"D")%##'!!'
31 @SACO78
A!("+/'P("+/%&'@SACO
78
T'/%! M%/"#(%P#(%
1 K0700 K #700 K @700 K @700 K 1#0700 K 1#0700 K 1#0700 K 1!000700
# K
@17>? K #?71> K >70 K >70 K 1#701 K 1#701 K 1#701 K 1!0?>7??
K>07## K 07? K ?70> K ?70> K 107# K 107# K 107# K 1!#0#7
K>?7@# K 17@ K 07>0 K 07>0 K 17@@ K 17@@ K 17@@ K 1!17@@
K?07 K #7? K #70 K #70 K 117# K 117# K 117# K 1!#70?
REUERIMIENTO DE INSUMOS DE OFICINA
D"/%!!" U+&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!P6'4 B$%) R'+3 K 7#0 K 1#7@0L;6(8 C 1# K 1700 K 700B$49,2$ C 1# K 7@0 K 1070B$22)$2 P'&' # 1 K 170 K 170R',4 U%()) K 07 K 170S. ,26+ U%()) K 07@0 K 170A2.(*)$2'+ U%()) K #7? K 17>
C26'&+ B4$.Q 1# K 17# K @7#C4(6+ C+ 100 K 07 K 17G26+ C+ 00 K 1700 K 700G$3 U%()) K 07?0 K #7>0E+&(4'&' U%()) K 070 K 07?0T('2+ U%()) K 070 K 170R'+4&)$2 U%()) K 070 K #70C$22'.&$2 U%()) K 070 K 170C(%& S.$&. P'&' 10 # K #700 K 700S$=2'+ O(.($ P'&' 0 # K 700 K 10700S$=2'+ M%(4 P'&' # # K 700 K 10700S'62)$2 P'&' 1# K 1700 K 700C)'2%$+ U%()) K 17@0 K 70
2"
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S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0TOTAL Q 1;9
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A&(+()/#%$(+.
S(+()/#') &" O0($(+%
D"/%!!"U+&.
M"&(&% C%+/(&%&C')/.
U+(/%#(' C')/' T'/%!P6'4 B$%) R'+3 K 7#0 K 1#7@0L;6(8 C 1# K 1700 K 700B$49,2$ C 1# K 7@0 K 1070B$22)$2 P'&' # 1 K 170 K 170R',4 U%()) K 07 K 170S.,26+ U%()) K 07@0 K 170A2.(*)$2'+ U%()) K #7? K 17>C26'&+ B4$.Q 1# K 17# K @7#C4(6+ C+ 100 K 07 K 17G26+ C+ 00 K 1700 K 700G$3 U%()) K 07?0 K #7>0E+&(4'&' U%()) K 070 K 07?0T('2+ U%()) K 070 K 170R'+4&)$2 U%()) K 070 K #70C$22'.&$2 U%()) K 070 K 170C(%& S.$&. P'&' 10 # K #700 K 700S$=2'+ O(.($ P'&' 0 # K 700 K 10700S$=2'+ M%(4 P'&' # # K 700 K 10700S'62)$2 P'&' 1# K 1700 K 700C)'2%$+ U%()) K 17@0 K 70S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0TOTAL Q 1;9
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E4 '+&)($ 64%&')$ %$ &'%)2; 3:$2'+ (36')(3'%&$+ )' ''..(/% '% .%&$ 4 )(+6$%(=(4()) )'
4 3%$ )' $=2 )'=()$ ' 4 .%&()) )' 6'2+$%4 2''2() %$ '+ 3: 4& : '+&; )(+6$%(=4' '%
&$)$+ 4$+ 4,2'+ '% )$%)' +' &('%' $6.($%'+ )' ''.&2 '+&' '+&)($7 : )'3;+ +' 2'('2' )'
.$%$.(3('%&$+ +(.('%&'+ 62 '4 62$.'+$ )' .2(%8 6'+ )'='% +'2 6(+.(.4&$2'+7 +9 .$3$ &3=(%
'4 6'2+$%4 )3(%(+&2&(*$ '% .) % )' ++ ;2'+!
DETALLENº
OBREROS
SALARIO
AREA DEPRODUCCION JEFE PSICOLA 1 "#+OBREROS 2 3#"AREAADMINISTRATI
VAGERENTEGENERAL 1 ##+
SECRETARIACONTADORA 1 "++
AREA DEVENTASCOFERKVENDEDOR 1 "++
3.#.6 DISTRIBUCI*N ESPACIAL
P2 4 .2(%8 )' &2.+7 4 '362'+ .'%& %$ +$4$ .$% 4+ (%+&4.($%'+7 +(%$ )'3;+ .$% 4$+
'(6$+ : 3(%2( %'.'+2($+!
L (36$2&%.( '.$%/3(. )' '+& '362'+7 +' %)3'%& '% '4 *4$2 )' 4 &2. .$3$ 4(3'%&$
*(&39%(.$ : '+& +' .$%*'2&(2; '% 4 *'%& .$36'&(&(* '% 4 .$3'2.(4(8.(/% .('%)$ %+(+ '%
4 .4()) : ,2%&9 )'4 62$).&$!
2!
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E4'3'%&$+ .$3$ '4 $22$ )' '%'2,97 '4 .$%&2$4 )' )'+6'2)(.($+7 : 4 '(.('%.( '% '4 62$.'+$ )' 4
.2(%8 +' .$%*('2&'% '% 4$+ 2'&$+ : )'+9$+ 3;+ (36$2&%&'+ '% '4 )'+22$44$ )'4 62$:'.&$!
L+ (%+&4.($%'+ .$% ' * .$%&2 4 '362'+ % +()$ )(+'5)+ )' $23 &.%(. : .$% =+' '%
'+&;%)2'+ )' 64%&+ )')(.)+ 4 .2(%8 )' &2.+! E+&$+ '+&;%)2'+ .'% 2''2'%.( +6'.&$+
&4'+ .$3$
1. E)*%$(') S' )'=' .$%&2 .$% '+6.($+ ./3$)$+ : +(.('%&'+ 62 4 2'.'6.(/% )' 4'*(%'+7 4
4(3'%&.(/% : '4 '%,$2)' )' 4+ &2.+7 +9 .$3$ 62 '4 .=4 )'+'36'5$ )' 4+ %.($%'+
)3(%(+&2&(*+ : )' &'%.(/% 4 .4('%&' '% .$%)(.($%'+ )' (,('%' : 4(=2' .(2.4.(/%! S' &('%' '.()2 3.$ '+&' +6'.&$ )' &4 3$)$ ' +' $2'8. .$3$)()) &%&$ 4 .4('%&' '&'2%$ .$3$ 4
.4('%&' (%&'2%$
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2'
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CAPÍTULO V
ESTUDIO ECONÓMICO FINANCIERO.
9.1 B%)" C'+$"*/%!.
E4 '+&)($ '.$%/3(.$ (%%.('2$ .$%$23 4 &'2.'2 '&6 )' 4$+ 62$:'.&$+ )' (%*'2+(/%7 '% '4 '
(,2 )' 3%'2 +(+&'3;&(. : $2)'%) 4 (%$23.(/% )' .2;.&'2 3$%'&2($7 '% 2'+4&)$ 4
(%*'+&(,.(/% : %;4(+(+ ''.&)$ '% 4 '&6 %&'2($2 - E+&)($ T.%(.$- ' +'2; )' ,2% &(4())
'% 4 '*4.(/% )' 4 2'%&=(4()) '.$%/3(. )'4 62$:'.&$!
E+&' '+&)($ '% '+6'.(47 .$362'%)' '4 3$%&$ )' 4$+ 2'.2+$+ '.$%/3(.$+ %'.'+2($+ ' (364(. 4
2'4(8.(/% )'4 62$:'.&$ 62'*($ + 6'+& '% 32.7 +9 .$3$ 4 )'&'23(%.(/% )'4 .$+&$ &$&4
2''2()$ '% + 6'2($)$ )' $6'2.(/%!
3+
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9.2 O,>"/(5').
9.2.1 O,>"/(5' "+"#%!
E+&=4'.'2 $ )'3$+&22 4 2'%&=(4()) '.$%/3(. : (%%.('2 )'4 62$:'.&$ )' .2(%8 :
.$3'2.(4(8.(/% )' &2.+ 2.$92(+!
9.2.2 O,>"/(5') E)*"$0($')
• R'4(82 '4 64% )' (%*'2+(/% )'4 62$:'.&$!• D'&'23(%2 '4 (%%.(3('%&$ )'4 62$:'.&$!
• R'4(82 4$+ 62'+6'+&$+ )' .$+&$+ : ,+&$+ )'4 62$:'.&$!• D'&'23(%2 '4 62'+6'+&$ )' (%,2'+$+ )'4 62$:'.&$!• R'4(82 4$+ =4%.'+ (%%.('2$+ )'4 62$:'.&$!• D'&'23(%2 '4 4$ )' ''.&(*$ )'4 62$:'.&$!• R'4(82 '4 6%&$ )' '(4(=2($ )'4 62$:'.&$!
9.3 P!%+ D" I+5"#)('+") D"! P#'4"$/'.
9.3.1 R")"+ D"! P!%+ D" I+5"#)('+").
9.3.1.1 C'+$"*/'.L (%*'2+(/% (%(.(4 (%)(. 4 .%&9 : 4 $23 '% ' +' '+&2.&2 '4 .6(&4 62 4 6'+& '%
32. )'4 62$:'.&$7 : '4 )'+22$44$ )' 4 .&(*()) '362'+2(4 +& 4.%82 '4 3=24 )'
2'%&=(4()) 10700M'=4'+ : E%+'2'+ K #700H'223('%&+ K #70C$%+&2..(/% K @!000700T'22'%$ K 0!000700
31
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ÁREA ADMINISTRATIVA K !@700M'=4'+ : E%+'2'+ K ?700E(6$ )' O(.(% K ##700E(6$ )' C$36&$ K 1!@0700C$%+&2..(/% K #!000700
ÁREA VENTAS K 1?!?01700E(6$ )' C$36&$ K @0700M'=4'+ : E%+'2'+ K #700E(6$ )' O(.(% K 1@700V'9.4$ K 1@!00700C$%+&2..(/% K #!000700
II. INVERSIÓN DIFERIDA K 0!>71 Q 78.;3791P&'%&'+ : M2.+ K !000700P2$,23+ I%$23;&(.$+ K 1!00700F$3'%&$ P+(.$4 K !#71
III. CAPITAL DE TRABAJO K !17
TOTAL INVERSIÓN Q 112.
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33
ÁREA DEPRODUCCIÓN
M%(+%#(% 4 E(*'D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!M;(% )' '36.)$2 1 K 1!0700 K 1!0700
B4%8 '4'.&2/%(. # K 0700 K 1@0700
E(6$ )' '%2(.(/% 1 K 1!00700 K 1!00700
M;(% )' $(,'%.(/% K 1!000700 K !000700
F(4&2$+ )' , K #00700 K @00700
TOTAL K @!>10700
M",!") 4 E+)"#")
D"/%!!" U.M"& CANTIDAD C')/. U+(/%#('COSTOTOTAL
M'+ )' &2=! M'& # K ?0700 K 10700
E+&%&'29+ M'&;4(.+ K 700 K 10700
TOTAL K #700
"##%("+/%)D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
C'2%()'2$+ K #0700 K 100700
T('2+ (4'&)$2+ K #0700 K @0700
C.(44$+ K 700 K 1700
P4'&+ 3'&;4(.$+ K 700 K 1700
T(%+ 64;+&(.+ K >700 K #1700
B%)'+ 3'&;4(.+ ? K 170 K 170
T'23/3'&2$ K #0700 K @0700
TOTAL K #70
C'+)/#$$(+D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
O(.(%+ 3# 1 K @!000700 K @!000700
TOTAL K @!000700
T"##"+'D"/%!!" U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
T'22'%$ 3# 1 K 0!000700 K 0!000700
TOTAL K 0!000700
ÁREAADMINISTRATIVA
M",!") 4 E+)"#")DETALLE U.M"& C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
E+.2(&$2($+ K 10 00 K 0 00
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9.3.3 I+5"#)(+ D(0"#(&%.
9.3.3.1 C'+$"*/'.
S' '%&('%)' 6$2 .&(*$ (%&%,(=4' 4 .$%%&$ )' =('%'+ 62$6(')) )' 4 '362'+7 %'.'+2($+ 62 +
%.($%3('%&$ : ' (%.4:'% 6&'%&'+ )' (%*'2+(/%7 32.+7 )(+'5$+ .$3'2.(4'+ $ (%)+&2(4'+7
%$3=2'+ .$3'2.(4'+7 +(+&'%.( &.%(. $ &2%+'2'%.( )' &'.%$4$,97 ,+&$+ 62'$6'2&(*$+7 )'
(%+&4.(/% : 6'+& '% 32.7 .$%&2&$+ )' +'2*(.($+ 0/ P;/5,.
E% '4 $3'%&$ 6+(.$4 '+&% .$%&'364)$+ 4$+ .$+&$+ : ,+&$+ ' +' 62'+'%&2;% )2%&' 4$+ 10
3'+'+ ' +' )'3$2 4 .2(%8 )' 4+ &2.+!
COSTOS PRODUCCION
DETALLE 1 AO 18 MESES
3"
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M&'2( P2(3 K 1!000700 K @71M%$ )' O=2 D(2'.& K 11!#?7#@ K ?!@070>
Q 12.2=!0710 K !??70
M&'2(4'+ I%)(2'.&$+ K >#0700 K @0?7#
S'2*(.($+ =;+(.$+ K 00700 K #70
D'62'.(.(/% K 1!1@71 K ?>7#
G+&$+ )' R'6 : M%& K ##7> K #071@
S',2$+ K 171 K ?7@
&(4'+ +'$ : 4(36('8 K 1@1700 K 1@7#
U%($23'+ K @0700 K 07>>TOTAL Q 28.==9== Q S'2*(.($+ B;+(.$+ K ?#700 K >17D'62'.(.($%'+ K >#>70 K @171
A3$2&(8.($%'+ K 1!00700 K 1!100700G+&$+ )' R'6 : M%& K >17> K @07>S',2$+ K 17# K 1@71&(4'+ )' A+'$ : L(3 K ?070 K >@7?D$.3'%&$+ F'%&' K @0700 K 07>>TOTAL Q 1;.;87
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: .'%&+ 6$2 .$=22! P$2 + 4)$7 '4 6+(*$ .(2.4%&' +' .$%$23 )' 4$+ 2=2$+ +'4)$+ : +42($+7
62$*'')$2'+7 (36'+&$+ ' (%&'2'+'+ !
9.3.7.2 M"/'&'!'%) *%#% D"/"#(+%# "! C%*(/%! &" /#%,%>'
E(+&'% )(*'2++ 3'&$)$4$,9+ 62 )'&'23(%2 '4 .6(&4 )' &2=$7 62 %'+&2$ 62$:'.&$ +' *
&(4(82 '4 3&$)$ )'4 6'2($)$ )' )'++' 62 '4 .;4.4$ )'4 C6(&4 )' T2=$!
9.3.7.2.1 M/'&' &"! *"#('&' &" &")0%)".
E+&' 3&$)$ .$%+(+&' '% )'&'23(%2 4 .%&( )' 4$+ .$+&$+ )' $6'2.(/% ' )'='% (%%.(2+'
)'+)' '4 3$3'%&$ '% ' +' ''.&% '4 62(3'2 6,$ 6$2 )(+(.($% )' 4 3&'2( 62(3 +& '4
3$3'%&$ '% ' +' 2'.) '4 (%,2'+$ 6$2 4 *'%& )' 4$+ 62$).&$+ ' +' )'+&(%2; (%%.(2 '4
6'29$)$ )' )'++' +(,('%&' #0700
M%$ )' $=2 (%)(2'.& K >!0710
COSTO DEL PRODUCCIÓN Q 18.799.=8
ASTOS
ASTOS ADMINISTRATIVOS Q 29.2==8
S'4)$+ K 1!?1710
S3(%(+&2$+ )' O(.(% K 1>70
S'2*(.($+ B;+(.$+ K ?#700D'62'.(.($%'+ K >#>70
A3$2&(8.($%'+ K !1@!?0
G+&$+ )' R'6! : M%& K >17>
S',2$+ K 17#
&(4'+ )' A+'$ : L(3 K ?070
D$.3'%&$+ F'%&' K @0700
ASTOS DE VENTAS Q 19.=371
S'4)$+ K @!>7#0
S3(%(+&2$+ )' O(.(% K 1?70
S'2*(.($+ B;+(.$+ K 1!0700D'62'.(.($%'+ K !@>07>>
36
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G+&$+ )' R'6! : M%& K @07@0
G+&$+ )' R'6! : M%& V K !>00700
S',2$+ K >?@70
&(4'+ )' A+'$ : L(36('8 K @70
D$.3'%&$+ F'%&' K 700
TOTAL ASTOS OPERACIONALES Q 71.2381
TOTAL COSTOS Q 22.;97.1
TOTAL DE COSTOS Y ASTOS Q 3.==8.1;
DEPRECIACIONES
ÁREA DE PRODUCCIÓN K 1!1@71
ÁREA ADMINISTRATIVA K >#>70
ÁREA DE VENTAS K !@>07>>TOTAL Q 9.99722
AMORTIACIONES Q
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'%&'%)'2+' 6$2 )(%'2$ =2&$ 4$+ .6(&4'+ 6')()$+ '% 62+&3$ &+ 3.$ 3+ =+ ' 4+
*(,'%&'+ '% 4+ (%+&(&.($%'+ =%.2(+ 7 6;,! 1@!
FINANCIAMIENTO DEL PROYECTO
D"/%!!" R"$#.P#'*(') C#&(/' T'/%!I%*'2+(/% F( K @>!170 K @>!170I%*'2+(/% D('2() K 0!>71 - K 0!>71C6(&4 D' &2=$ K 1!?@7 K #!1@70 K !17
T'/%! Q 72.
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I%+&(&.(/% F(%%.('2 CFNM$%&$ K >0!000700P48$ 5$+F2'.'%.( )' 6,$ +'3'+&24I%&'2+ 1170I%&'2+ S'3'+&24 070>
9.9 P#")*")/') &" C')/') 4 %)/').
S$% '+&(3)$+ ' )' 3%'2 '+6'.9(. (%&'2*('%'% '% &$)$ '4 62$.'+$ )' =2(..(/% %(&2( )'
% 62$).&$ $ '% 4 62'+&.(/% )' % +'2*(.($ 7 ('2' )'.(2 ' )'4 &$&4 )'4 62'+6'+&$ )'4
2''2(3('%&$ )' 3&'2(4'+ +' )'=' .4.42 4 .%&()) 2''2() 6$2 &(6$ )' 49%' 62$).() 43(+3 ' )'=' .$%.$2)2 .$% '4 62'+6'+&$ )' 62$)..(/%
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9.9.1 C')/') &" P#'&$$(+.
C')/') D(#"$/')
Materia Prima.
“E+&; $23) 6$2 &$)$+ '44$+ 3&'2(4'+ ' +'2;% $='&$ )' &2%+$23.(/% '% '4 62$.'+$
62$).&(*$7 62 6$)'2 4$,22 '4 62$).&$ &'23(%)$!” #00> 7##00 7#00? 71
#010 7#011 71
"+
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#01# 71@#01 #7>#01 7@>
71;7 S3&$2(71;7 P2$3')($
8871;7 P$2.'%&4
M%/"#(% P#(% D(#"$/%
AO
ALEVINES A!("+/'B%!%+$"%&'
(+($(%!@SACO9
A!("+/' &"C#"$(("+/'
I @SACO9
A!("+/' &"C#"$(("+/'
II @SACO9
A!("+/'D")%##'!!'1< @SACO
78
A!("+/'&"
D")%##'!!'31
@SACO
78
A!("+/'P("+/%&'@SACO78
T'/%!M%/"#(%P#(%
1K 0700 K #700 K @700 K
@700K
1#0700K
1#0700K
1#0700K 1!000700
#K @17>? K #?71> K >70 K
>70K
1#701K
1#701K
1#701K 1!0?>7??
K >07## K 07? K ?70> K
?70>K
107#K
107#K
107#K 1!#0#7
K >?7@# K 17@ K 07>0 K
07>0K
17@@K
17@@K
17@@K 1!17@@
K ?07 K #7? K #70 K
#70K
117#K
117#K
117#K 1!#70?
"1
ALEVINES
AO DETALLEUNIDADMEDIDA
TOTALALEVINES
COSTOUNITARIO
COSTOTOTAL
1 ALEVINES U 1!000 K 070 K 0700
# ALEVINES U 1?!00 K 070 K @17>?
ALEVINES U #1!@00 K 070 K >07##
ALEVINES U #!00 K 070 K >?7@#
ALEVINES U #!#00 K 070 K ?07
ALIMENTO BALANCEADO INICIAL@SACO 9
AO UNIDAD MEDIDA CANTIDADCOSTO
UNITARIOCOSTOTOTAL
1 ILO > K 700 K #700# ILO > K 71> K #?71>
ILO > K 7 K 07?
ILO > K 7# K 17@
ILO > K 7>1 K #7?
ALIMENTO BALANCEADO CRECIMIENTO I@SACO 9
AO UNIDAD MEDIDA CANTIDADCOSTO
UNITARIO
COSTO
TOTAL1 ILO K 70 K @700
# ILO K 7@? K >70
ILO K 7 K ?70>
ILO K 70? K 07>0
ILO K 70 K #70
ALIMENTO BALANCEADO CRECIMIENTOII @SACO 9
AO UNIDAD MEDIDA CANTIDAD COSTOUNITARIO
COSTOTOTAL
1 ILO K 70 K @700
# ILO K 7@? K >70
ILO K 7 K ?70>
ILO K 70? K 07>0
ILO K 70 K #70
ALIMENTO BALANCEADO DESARROLLO 1< @SACO 78
AO UNIDAD MEDIDA CANTIDADCOSTO
UNITARIOCOSTOTOTAL
1 ILO K 1700 K 1#0700
# ILO K 17@ K 1#701
ILO K 1@7# K 107#
ILO K 1@7?@ K 17@@
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9.9.1.1 M%+' &" O,#% D(#"$/%.
“E+ '4 &2=$ ' 4 '362'+ .$%&2&7 62 ' 4+ 3&'2(+ 62(3+ +'% &2%+$23)+ +& 4$,22
'4 62$).&$ (%4!” >700 K 00700 K #700 K @700
DXCIMO TERCERO K #?70 K 17# K 7 K 7# K >71>
DXCIMO CUARTO K #?70 K 17# K 7 K 7# K >71>
VACACIONES K 17> K 17>1 K 1@7@> K 1>7@ K 17
APORTE IESS K 701 K 71 K 7@0 K 17? K 71?FONDO DE RESERVA
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%)/') &" F%,#($%$(+
DETALLE AO1 AO 2 AO3 AO7 AO 9
M%$ )' O=2 I%)(2'.&K >!0710 K >!?017? K !#?17? K !@#700 K ?!0>#70
M&'2(4'+ I%)(2'.&$+ K >#0700 K #70@ K ?>7@ K 1!071> K 1!1>71
S'2*(.($+ =;+(.$+K 00700 K #170# K 170 K @17#1 K ?7@
D'62'.(.(/%K 1!1@71 K 1!1@71 K 1!17> K 1!17> K 1!1@>70
G+&$+ )' R'6! : M%&K ##7> K #>71 K 07@@ K 17? K #7
S',2$+K 171 K 7? K 170 K 07 K >#71
&(4'+ +'$ : 4(36('8K 1@1700 K 1@>7>1 K 1>7>1 K 1#701 K 1?7@0
U%($23'+
K @0700 K @#70 K @711 K @>7# K >07@
TOTALQ 18.799=8 Q 11.3=391 Q 11.=1=71 Q 12.723
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S"#5($(') BH)($')
AO 1
DETALLEUNIDAD CANTIDA
D
COSTO COSTO
MEDIDA UNITARIO TOTAL
ENERGÍA ELECTRICA Q ?# K 071 K #00700
AGUA POTABLE 3 1> K 07># K 00700
TOTAL Q 98888
AO 2
DETALLEUNIDAD CANTIDA
D
COSTO COSTO
MEDIDA UNITARIO TOTAL
ENERGÍA ELECTRICA Q ?# K 07 K #07#@
AGUA POTABLE 3 1> K 07> K 1#7>@
TOTAL Q 92182
AO 3
DETALLEUNIDAD CANTIDA
D
COSTO COSTO
MEDIDA UNITARIO TOTAL
ENERGÍA ELECTRICA Q ?# K 07 K #17@0
AGUA POTABLE 3 1> K 07> K #70
TOTAL Q 97178
AO 7
DETALLEUNIDAD CANTIDA
D
COSTO COSTO
MEDIDA UNITARIO TOTAL
ENERGÍA ELECTRICA Q ?# K 07> K ##7
AGUA POTABLE 3 1> K 071 K >7>>
TOTAL Q 9121
AO 9
DETALLE UNIDAD CANTIDAD COSTO COSTOMEDIDA UNITARIO TOTAL
ENERGÍA ELECTRICA Q ?# K 07@0 K #7#0
AGUA POTABLE 3 1> K 07 K 7
TOTAL Q 9
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TIL DEPRE
ORIINA
LAOS ANUAL
RESIDUA
LMÁ"UINARIAS Y
E"UIPOSK @!>10700 10 K @>1700 K @>1700 K @>1700 K @>1700 K @>1700 K @>1700 K !700
MUEBLES Y ENSERESK #700 10 K #70 K #70 K #70 K #70 K #70 K #70 K 1#70
HERRAMIENTASK #70 # K 1#7# K 1@7@ K 1@7@ K 17> K 17> K 1@>7 K 1@>7
CONSTRUCCIONK @!000700 #0 K 00700 K 00700 K 00700 K 00700 K 00700 K 00700 K !00700
TOTAL
Q13.2;=98
Q1.1919
Q1.1919
Q1.193
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U+(/%#('V4)+ 3'&4 U%()) # K 1#700 K #700D'&'2,'%&' , # K #700 K 700C4$2$ G # K 700 K 10700E+.$=+ U%()) # K 700 K @700T26')$2'+ U%()) # K 700 K 10700P(%$Q4(% G # K 700 K 1@700J=/% L9()$ G K 10700 K 0700P6'4 H(,%! R$44$ @ K #700 K 1#700T$44+ )' M%$ R$44$ # @ K #700 K 1#700R'.$,')$2'+ U%()) # K #700 K 700F%)+ )' B+2 P'&' 10 K 1700 K 700G%&'+ L(36! P2 K #700 K @700A3=('%&4 U%()) K 700 K 1#700P5$ P'&' # K 1700 K #700
TOTAL Q 1188
A' 2
D"/%!!" U+(&. M"&(&% C%+/(&%&C')/.
U+(/%#(' C')/' T'/%!V4)+ U%()) # K 1#70 K #700D'&'2,'%&' , # K #70 K 71>C4$2$ G # K 7#1 K 107#
E+.$=+ U%()) # K 71 K @7#T26')$2'+ U%()) # K 7#1 K 107#P(%$Q4(% G # K 7 K 1@7@>J=/% L9()$ G K 107# K 17@>P6'4 H(,%! R$44$ @ K #70 K 1#70T$44+ )' M%$ R$44$ # @ K #70 K 1#70R'.$,')$2'+ U%()) # K #70 K 71>F%)+ )' B+2 P'&' 10 K 170 K 71G%&'+ L(36! P2 K #70 K @7#A3=('%&4 U%()) K 71 K 1#70P5$ P'&' # K 170 K #70
TOTAL Q 1;;1
A' 3
D"/%!!"U+(&.
M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!V4)+ U%()) # K 170# K #@70D'&'2,'%&' , # K #71> K 7C4$2$ G # K 7 K 107E+.$=+ U%()) # K 7#@ K @71
T26')$2'+ U%()) # K 7 K 107P(%$Q4(% G # K 7@ K 1>7@
"6
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J=/% L9()$ G K 107 K 71P6'4 H(,%! R$44$ @ K #71> K 170#T$44+ )' M%$ R$44$ # @ K #71> K 170#R'.$,')$2'+ U%()) # K #71> K 7F%)+ )' B+2 P'&' 10 K 170? K 7#@G%&'+ L(36! P2 K #71> K @71A3=('%&4 U%()) K 7#@ K 170#P5$ P'&' # K 170? K #71>
TOTAL Q 1;7;1
A' 7
D"/%!!"U+(&.
M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!V4)+ U%()) # K 17> K #>71D'&'2,'%&' , # K #7#@ K 7#C4$2$ G # K 7@ K 1170E+.$=+ U%()) # K 7? K @7>T26')$2'+ U%()) # K 7@ K 1170
P(%$Q4(% G # K ?70 K 170?J=/% L9()$ G K 1170 K 7##P6'4 H(,%! R$44$ @ K #7#@ K 17>T$44+ )' M%$ R$44$ # @ K #7#@ K 17>R'.$,')$2'+ U%()) # K #7#@ K 7#F%)+ )' B+2 P'&' 10 K 171 K 7?G%&'+ L(36! P2 K #7#@ K @7>A3=('%&4 U%()) K 7? K 17>P5$ P'&' # K 171 K #7#@
TOTAL Q 11C4$2$ G # K 7? K 117>E+.$=+ U%()) # K 7 K >70>
T26')$2'+ U%()) # K 7? K 117>P(%$Q4(% G # K ?7# K 17
"!
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J=/% L9()$ G K 117> K >711P6'4 H(,%! R$44$ @ K #7@ K 171T$44+ )' M%$ R$44$ # @ K #7@ K 171R'.$,')$2'+ U%()) # K #7@ K 7>1F%)+ )' B+2 P'&' 10 K 171 K 7G%&'+ L(36! P2 K #7@ K >70>A3=('%&4 U%()) K 7 K 171P5$ P'&' # K 171 K #7@
TOTAL Q 1
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U% '362'+ )' .('2& '%*'2,)2 6')' .$%&2 .$% )(2'..($%'+ $ ,'2'%.(+ )' 64%'.($%7
(%*'+&(,.($%: )'+22$44$ 2'.2+$+ 3%$+ : +'4'..(/% )'4 6'2+$%4 7 2'4.(%'+ 6.4(.+7 (%%8+ $
(%,'%('29 !
%)/') A&(+()/#%/(5')
D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9
S'4)$+K 1!?1710 K 1@!@017>? K 1>!17 K 1!1@17? K 1!?17?
S3(%(+&2$+ )' O(.(%K 1>70 K 171 K 1?07> K 1?7> K #0>70
S'2*(.($+ B;+(.$+K ?#700 K ?#700 K ?#700 K ?#700 K ?#700
D'62'.(.($%'+
K >#>70 K >#>70 K >#>70 K >?71> K >?71>
A3$2&(8.($%'+K !1@7?0 K !1@7?0 K !1@7?0 K !1@7?0 K !1@7?0
G+&$+ )' R'6 : M%&K >17> K @7@ K 70 K >7? K 17>#
S',2$+K 17# K 17@ K 10171 K 107@0 K @71@
&(4'+ )' A+'$ : L(3K ?070 K ?71> K ?710 K 10#7#0 K 10@7@
D$.3'%&$+ F'%&'K @0700 K @#70 K @711 K @>7 K >07@@
TOTALQ 29.2==8 Q 2.=7;88 Q 2;.
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DXCIMO TERCERO K 7 K >7> K ?7@> K 17 K 70
DXCIMO CUARTO K #?70 K 17# K 7 K 7# K >71>
VACACIONES K ##7?# K #7 K #7 K #7>? K #@7>
APORTE IESS K @@7 K @?7@# K >#71 K >7#1 K >700FONDO DE RESERVA
7> K ?7@ K 17@SUBTOTAL Q ;198< Q ;=17< Q
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C)'2%$+ U%()) K 17@0 K 70S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0
TOTAL Q 1;9 K 117#B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07@ K 170?S.,26+ U%()) K 07@ K 17A2.(*)$2'+ U%()) K 70> K 17>C26'&+ B4$.Q 1# K 170 K @71C4(6+ C+ 100 K 07> K 171G26+ C+ 00 K 170 K 71G$3 U%()) K 07? K #71E+&(4'&' U%()) K 071 K 07?T('2+ U%()) K 07# K 17@R'+4&)$2 U%()) K 07 K #70C$22'.&$2 U%()) K 07# K 17@
C(%& S.$&. P'&' 10 # K #70 K 71>S$=2'+ O(.($ P'&' 0 # K 7#1 K 107#S$=2'+ M%(4 P'&' # # K 7#1 K 107#S'62)$2 P'&' 1# K 170 K 7#1C)'2%$+ U%()) K 17@> K 700S.6%&+ U%()) K 07#@ K 07>T$%%'2 U%()) # K @7@ K >#7?#A43$)(44+ U%()) K 07> K #7T(%&-A43$)(44+ U%()) K 17 K 70@
TOTAL Q 1L;6(8 C 1# K 170? K 7#@B$49,2$ C 1# K 7?1 K 117>#B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07 K 171S.,26+ U%()) K 07@ K 17?A2.(*)$2'+ U%()) K 7#0 K 1@701
#1
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C26'&+ B4$.Q 1# K 17@ K @7>C4(6+ C+ 100 K 07? K 17>G26+ C+ 00 K 170? K 7#@G$3 U%()) K 07? K #7?E+&(4'&' U%()) K 07 K 07?T('2+ U%()) K 07 K 17@R'+4&)$2 U%()) K 07> K #7@0C$22'.&$2 U%()) K 07 K 17@C(%& S.$&. P'&' 10 # K #71> K 7S$=2'+ O(.($ P'&' 0 # K 7 K 107S$=2'+ M%(4 P'&' # # K 7 K 107S'62)$2 P'&' 1# K 170? K 7C)'2%$+ U%()) K 17> K 7#1S.6%&+ U%()) K 07#> K 071T$%%'2 U%()) # K >7? K >7?>A43$)(44+ U%()) K 071 K #7T(%&-A43$)(44+ U%()) K 171 K 7#
TOTAL Q 1=8;<
A' 7D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
P6'4 B$%) R'+3 K 7> K 17#L;6(8 C 1# K 171 K 7?B$49,2$ C 1# K 70> K 1#7#1
B$22)$2 P'&' # 1 K 17>0 K 17>0R',4 U%()) K 070 K 171?S.,26+ U%()) K 07@ K #70A2.(*)$2'+ U%()) K 7 K 1@7@C26'&+ B4$.Q 1# K 171 K >70>C4(6+ C+ 100 K 071 K 17G26+ C+ 00 K 171 K 7?G$3 U%()) K 170# K 70E+&(4'&' U%()) K 07 K 170#T('2+ U%()) K 07> K 17>0
R'+4&)$2 U%()) K 07?0 K #7>1C$22'.&$2 U%()) K 07> K 17>0C(%& S.$&. P'&' 10 # K #7#@ K 7#S$=2'+ O(.($ P'&' 0 # K 7@ K 1171S$=2'+ M%(4 P'&' # # K 7@ K 1171S'62)$2 P'&' 1# K 171 K 7@C)'2%$+ U%()) K 171 K 7S.6%&+ U%()) K 07# K 07T$%%'2 U%()) # K ?7> K >?71A43$)(44+ U%()) K 07 K #7
T(%&-A43$)(44+ U%()) K 17> K 71TOTAL Q 1=
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A' 9D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
P6'4 B$%) R'+3 K 7? K 17L;6(8 C 1# K 171 K 7B$49,2$ C 1# K 7# K 1#7>#B$22)$2 P'&' # 1 K 17>> K 17>>R',4 U%()) K 071 K 17#S.,26+ U%()) K 07>1 K #71#A2.(*)$2'+ U%()) K 7> K 1>7>C26'&+ B4$.Q 1# K 17> K >7@C4(6+ C+ 100 K 07 K 17?G26+ C+ 00 K 171 K 7
G$3 U%()) K 170@ K 71E+&(4'&' U%()) K 07 K 170@T('2+ U%()) K 07? K 17>>R'+4&)$2 U%()) K 07? K #7C$22'.&$2 U%()) K 07? K 17>>C(%& S.$&. P'&' 10 # K #7@ K 7>1S$=2'+ O(.($ P'&' 0 # K 7? K 117>S$=2'+ M%(4 P'&' # # K 7? K 117>S'62)$2 P'&' 1# K 171 K 7?C)'2%$+ U%()) K 17 K 7@
S.6%&+ U%()) K 07#? K 07T$%%'2 U%()) # K 17## K #7A43$)(44+ U%()) K 07 K #7@T(%&-A43$)(44+ U%()) K 17 K 7?
TOTAL Q 28;87
S"#5($(') BH)($')
D"/%!!" C')/.U+(/%#(' A' 1 A' 2 A' 3 A' 7 A' 9A, K 1700 K 10700 K 10700 K 10700 K 10700 K 10700L8 K #0700 K #0700 K #0700 K #0700 K #0700 K #0700T'4$%$ K #0700 K #0700 K #0700 K #0700 K #0700 K #0700I%&'2%'& K ##700 K #@700 K #@700 K #@700 K #@700 K #@700
TOTAL K ?#700 K ?#700 K ?#700 K ?#700 K ?#700
D"*#"$(%$('+")
#3
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DETALLE
VALOR VIDA
TIL
VALOR
DEPREA' 1 A' 2 A' 3 A' 7 A' 9
VALOR
ORIINA
LAOS ANUAL
RESIDUA
L
E"UIPO DE COMPUTÓ
K 1!@0700 K #0700 K#0700
K#0700
K #0700 K>7>
K>7>
K >7>
MUEBLES Y ENSERESK ##700 10 K ##70 K ##70 K ##70 K ##70 K ##70 K ##70 K 11#700
E"UIPO DE OFICINAK ?700 10 K 7?0 K 7?0 K 7?0 K 7?0 K 7?0 K 7?0 K #70
CONSTRUCCION
K #!000700 #0 K 100700 K100700
K100700
K 100700 K100700
K100700
K 1!00700
TOTAL
Q 7.3388 Q;2;38
Q;2;38
Q ;2;38 Q;=91;
Q;=91;
Q 2.273;
%)/') &" R"*%#%$(+ 4 M%+/"+(("+/'
D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9
V4$2 O2(,(%4 K !@700 K !?71# K #!7# K !#@7?> K #!17?
D'62'.(.(/% K 1!07 K 1!07 K 1!07 K 1!11170 K 1!11170
V4$2 R'+()4 Q 3.9
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P6'4 H(,%! R$44$ K #700 K @700
T$44+ )' M%$ R$44$ # K #700 K @700
R'.$,')$2'+ U%()) # K #700 K 700
F%)+ )' B+2 P'&' 10 # K 1700 K #700
G%&'+ L(36! P2 # K #700 K 700
A3=('%&4 U%()) # K 700 K @700
P5$ P'&' # K 1700 K #700
TOTAL Q =878
A' 2
D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
D'&'2,'%&' , 1 K #70 K #70
C4$2$ G # K 7#1 K 107#E+.$=+ U%()) # K 71 K @7#
T26')$2'+ U%()) # K 7#1 K 107#
P(%$Q4(% G # K @7# K 1#70
J=/% L9()$ G # K 107# K #07
P6'4 H(,%! R$44$ K #70 K @7#
T$44+ )' M%$ R$44$ # K #70 K @7#
R'.$,')$2'+ U%()) # K #70 K 71>
F%)+ )' B+2 P'&' 10 # K 170 K #70
G%&'+ L(36! P2 # K #70 K 71>
A3=('%&4 U%()) # K 71 K @7#P5$ P'&' # K 170 K #70
TOTAL Q =71;
A' 3
D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
D'&'2,'%&' , 1 K #7@0 K #7@0
C4$2$ G # K 7 K 107
E+.$=+ U%()) # K 7#@ K @71
T26')$2'+ U%()) # K 7 K 107
P(%$Q4(% G # K @71 K 170#
J=/% L9()$ G # K 107 K #17>0
P6'4 H(,%! R$44$ K #71> K @71
T$44+ )' M%$ R$44$ # K #71> K @71
R'.$,')$2'+ U%()) # K #71> K 7
F%)+ )' B+2 P'&' 10 # K 170? K #71>
G%&'+ L(36! P2 # K #71> K 7
A3=('%&4 U%()) # K 7#@ K @71
P5$ P'&' # K 170? K #71>TOTAL Q =
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A' 7
D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
D'&'2,'%&' , 1 K #7>1 K #7>1
C4$2$ G # K 7@ K 1171
E+.$=+ U%()) # K 7? K @7>
T26')$2'+ U%()) # K 7@ K 1171
P(%$Q4(% G # K @7> K 17>
J=/% L9()$ G # K 1171 K ##7@1
P6'4 H(,%! R$44$ K #7#@ K @7>
T$44+ )' M%$ R$44$ # K #7#@ K @7>
R'.$,')$2'+ U%()) # K #7#@ K 7#
F%)+ )' B+2 P'&' 10 # K 171 K #7#@
G%&'+ L(36! P2 # K #7#@ K 7#
A3=('%&4 U%()) # K 7? K @7>
P5$ P'&' # K 171 K #7#@
TOTAL Q 18228
A' 9
D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
D'&'2,'%&' , 1 K #7 K #7
C4$2$ G # K 7? K 117>
E+.$=+ U%()) # K 7 K >70>
T26')$2'+ U%()) # K 7? K 117>P(%$Q4(% G # K >70> K 171
J=/% L9()$ G # K 117> K #7
P6'4 H(,%! R$44$ K #7@ K >70>
T$44+ )' M%$ R$44$ # K #7@ K >70>
R'.$,')$2'+ U%()) # K #7@ K 7>1
F%)+ )' B+2 P'&' 10 # K 171 K #7@
G%&'+ L(36! P2 # K #7@ K 7>1
A3=('%&4 U%()) # K 7 K >70>
P5$ P'&' # K 171 K #7@
TOTAL Q 187
D'$"+/') F"+/")A' 1
D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
N$&+ )' C2)(&$ B4$.Q 100 # K @700 K 1#700
L(! C$362+ B4$.Q 100 # K @700 K 1#700
R'&'%.($%'+ B4$.Q 100 # K @700 K 1#700
C$362! I%,2'+$ B4$.Q 100 # K @700 K 1#700C$362! E,2'+$ B4$.Q 100 # K @700 K 1#700
#6
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TOTAL Q 888
A' 2
D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
N$&+ )' C2)(&$ B4$.Q 100 # K @7# K 1#70
L(! C$362+ B4$.Q 100 # K @7# K 1#70
R'&'%.($%'+ B4$.Q 100 # K @7# K 1#70
C$362! I%,2'+$ B4$.Q 100 # K @7# K 1#70
C$362! E,2'+$ B4$.Q 100 # K @7# K 1#70
TOTAL Q 298
A' 3
D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
N$&+ )' C2)(&$ B4$.Q 100 # K @71 K 170#
L(! C$362+ B4$.Q 100 # K @71 K 170#
R'&'%.($%'+ B4$.Q 100 # K @71 K 170#
C$362! I%,2'+$ B4$.Q 100 # K @71 K 170#C$362! E,2'+$ B4$.Q 100 # K @71 K 170#
TOTAL Q 911
A' 7
D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
N$&+ )' C2)(&$ B4$.Q 100 # K @7> K 17>
L(! C$362+ B4$.Q 100 # K @7> K 17>
R'&'%.($%'+ B4$.Q 100 # K @7> K 17>
C$362! I%,2'+$ B4$.Q 100 # K @7> K 17>
C$362! E,2'+$ B4$.Q 100 # K @7> K 17>TOTAL Q ;70> K 171
C$362! I%,2'+$ B4$.Q 100 # K >70> K 171C$362! E,2'+$ B4$.Q 100 # K >70> K 171
#!
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TOTAL Q ;8
9.9.2.2 %)/') &" V"+/%).
E% $.+($%'+ '4 )'62&3'%&$ )' *'%&+ &3=('% '+ 443)$ 3'2.)$&'.%(! E% '+&' +'%&()$ 4
3'2.)$&'.%( =2.7 '%&2' $&2+ 3.+ .&(*())'+ 7 4 (%*'+&(,.(/% : '4 )'+22$44$ )' %'*$+
3'2.)$+ $ )' %'*$+ 62$).&$+ )6&)$+ 4$+ ,+&$+ : %'.+())'+ )' 4$+ .$%+3()$2'+7 '4
'+&)($ )' '+&2&((..(/% )'4 3'2.)$7 4+ .$&+ : '4 6$2.'%&' )' 62&(.(6.(/% )' 4 .$36'&'%.(
'% '4 3'2.)$ 4 )'..(/% )' 4 6=4(.()) ' 2'4(8 4 '362'+7 4 &'%)'%.( )' 4+ *'%&+ '&.
7 6;,! 1>
%)/') V"+/%)
D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9
S'4)$+K @!>7#0 K >!1070> K >!?710 K >!71# K !#>71
S3(%(+&2$+ )' O(.(%K 1?70 K #017> K #0?7 K #17@ K ##>7>>
S'2*(.($+ B;+(.$+K 1!0700 K 1!0700 K 1!0700 K 1!0700 K 1!0700
D'62'.(.($%'+K !@>07>> K !@>07>> K !@>07>> K !@?71 K !@?71
G+&$+ )' R'6! : M%&K @07@0 K @@7? K @7@@ K 7 K 7#@
G+&$+ )' R'6! : M%& V
K !>00700 K !7 K !017# K !1#7?# K !>7#
S',2$+K >?@70 K @?7#1 K 0#7 K 07> K #70>
&(4'+ )' A+'$ : L(36('8K @70 K ?0701 K ?7>@ K ?>7@ K 1017>
D$.3'%&$+ F'%&'K 700 K 0700 K #70? K 7#@ K @7
TOTALQ 19.=371 Q 1.;387 Q 1;.198= Q 1;.78 Q 1
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S"!&')
NÓMINA AO 1 AO 2 AO 3 AO 7 AO 9
VENDEDORCHOFER K @!>7#0 K >!1070> K >!?710 K >!71# K !#>71
TOTAL Q .33;28 Q ;.1878; Q ;.7=718 Q ;.C26'&+ B4$.Q 1# K 17# K @7#C4(6+ C+ 100 K 07 K 17G26+ C+ 00 K 1700 K 700G$3 U%()) K 07?0 K #7>0E+&(4'&' U%()) K 070 K 07?0T('2+ U%()) K 070 K 170
R'+4&)$2 U%()) K 070 K #70C$22'.&$2 U%()) K 070 K 170
#'
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C(%& S.$&. P'&' 10 # K 70 K ?7@0S$=2'+ O(.($ P'&' 0 # K 70 K 1>700S$=2'+ M%(4 P'&' # # K >70 K 1700S'62)$2 P'&' 1# K 1700 K 700C)'2%$+ U%()) K 17@0 K 70S.6%&+ U%()) K 07# K 07>T$%%'2 U%()) # K 700 K >0700A43$)(44+ U%()) K 07> K #7#T(%&-A43$)(44+ U%()) K 170 K 7?0
TOTAL Q 1=378
A' 2D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
P6'4 B$%) R'+3 K 7 K 171L;6(8 C 1# K 170 K 71B$49,2$ C 1# K 7> K 117#B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07@ K 170?S.,26+ U%()) K 07@ K 17A2.(*)$2'+ U%()) K 70> K 17>C26'&+ B4$.Q 1# K 170 K @71C4(6+ C+ 100 K 07> K 171G26+ C+ 00 K 170 K 71G$3 U%()) K 07? K #71
E+&(4'&' U%()) K 071 K 07?T('2+ U%()) K 07# K 17@R'+4&)$2 U%()) K 07 K #70C$22'.&$2 U%()) K 07# K 17@C(%& S.$&. P'&' 10 # K 700 K 10700S$=2'+ O(.($ P'&' 0 # K 7 K 1>7>1S$=2'+ M%(4 P'&' # # K >71 K 17@S'62)$2 P'&' 1# K 170 K 7#1C)'2%$+ U%()) K 17@> K 700S.6%&+ U%()) K 07#@ K 07>
T$%%'2 U%()) # K @7@ K >#7?#A43$)(44+ U%()) K 07> K #7T(%&-A43$)(44+ U%()) K 17 K 70@
TOTAL Q 2817;
A' 3D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
P6'4 B$%) R'+3 K 7@ K 17@>L;6(8 C 1# K 170? K 7#@B$49,2$ C 1# K 7?1 K 117>#
6+
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B$22)$2 P'&' # 1 K 17@ K 17@R',4 U%()) K 07 K 171S.,26+ U%()) K 07@ K 17?A2.(*)$2'+ U%()) K 7#0 K 1@701C26'&+ B4$.Q 1# K 17@ K @7>C4(6+ C+ 100 K 07? K 17>G26+ C+ 00 K 170? K 7#@G$3 U%()) K 07? K #7?E+&(4'&' U%()) K 07 K 07?T('2+ U%()) K 07 K 17@R'+4&)$2 U%()) K 07> K #7@0C$22'.&$2 U%()) K 07 K 17@C(%& S.$&. P'&' 10 # K 7#1 K 107#S$=2'+ O(.($ P'&' 0 # K ?7## K 17S$=2'+ M%(4 P'&' # # K 71 K 1@7#S'62)$2 P'&' 1# K 170? K 7C)'2%$+ U%()) K 17> K 7#1S.6%&+ U%()) K 07#> K 071T$%%'2 U%()) # K >7? K >7?>A43$)(44+ U%()) K 071 K #7T(%&-A43$)(44+ U%()) K 171 K 7#
TOTAL Q 28= K 17#L;6(8 C 1# K 171 K 7?B$49,2$ C 1# K 70> K 1#7#1B$22)$2 P'&' # 1 K 17>0 K 17>0R',4 U%()) K 070 K 171?S.,26+ U%()) K 07@ K #70A2.(*)$2'+ U%()) K 7 K 1@7@C26'&+ B4$.Q 1# K 171 K >70>C4(6+ C+ 100 K 071 K 17
G26+ C+ 00 K 171 K 7?G$3 U%()) K 170# K 70E+&(4'&' U%()) K 07 K 170#T('2+ U%()) K 07> K 17>0R'+4&)$2 U%()) K 07?0 K #7>1C$22'.&$2 U%()) K 07> K 17>0C(%& S.$&. P'&' 10 # K 7 K 107S$=2'+ O(.($ P'&' 0 # K ?7@1 K 1?7##S$=2'+ M%(4 P'&' # # K 7 K 1@7?@S'62)$2 P'&' 1# K 171 K 7@
C)'2%$+ U%()) K 171 K 7S.6%&+ U%()) K 07# K 07
61
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T$%%'2 U%()) # K ?7> K >?71A43$)(44+ U%()) K 07 K #7T(%&-A43$)(44+ U%()) K 17> K 71
TOTAL Q 21#B$22)$2 P'&' # 1 K 17>> K 17>>
R',4 U%()) K 071 K 17#S.,26+ U%()) K 07>1 K #71#
A2.(*)$2'+ U%()) K 7> K 1>7>C26'&+ B4$.Q 1# K 17> K >7@
C4(6+ C+ 100 K 07 K 17?G26+ C+ 00 K 171 K 7G$3 U%()) K 170@ K 71
E+&(4'&' U%()) K 07 K 170@T('2+ U%()) K 07? K 17>>
R'+4&)$2 U%()) K 07? K #7C$22'.&$2 U%()) K 07? K 17>>
C(%& S.$&. P'&' 10 # K 7@ K 1171
S$=2'+ O(.($ P'&' 0 # K 10701 K #070#S$=2'+ M%(4 P'&' # # K 7 K 1>7@>
S'62)$2 P'&' 1# K 171 K 7?C)'2%$+ U%()) K 17 K [email protected]%&+ U%()) K 07#? K 07
T$%%'2 U%()) # K 17## K #7A43$)(44+ U%()) K 07 K #7@
T(%&-A43$)(44+ U%()) K 17 K 7?TOTAL Q 22;;;
S"#5($(') BH)($')
D"/%!!"C')/.
U+(/%#('A' 1 A' 2 A' 3 A' 7 A' 9
A, K 1700 K 10700 K 10700 K 10700 K 10700 K 10700
L8 K #0700 K #0700 K #0700 K #0700 K #0700 K #0700
T'4$%$ K 0700 K @0700 K @0700 K @0700 K @0700 K @0700
I%&'2%'& K ##700 K #@700 K #@700 K #@700 K #@700 K #@700
TOTAL Q 1.87788 Q 1.87788 Q 1.87788 Q 1.87788 Q 1.87788
62
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D"*#"$(%$('+")
DETALLEVALOR
VIDATIL
VALOR DEPRE
A' 1 A' 2 A' 3 A' 7 A' 9VALOR
ORIINAL
AOS ANUAL RESIDUAL
E"UIPO DECOMPUTO K @0700 K 1@7@> K 1@7@> K 1@7@> K 1@7@> K #1170 K #1170 K #1170E"UIPO DEOFICINA K 1@700 10 K 17@0 K 17@0 K 17@0 K 17@0 K 17@0 K 17@0 K #0700MUEBLES YENSERES K #700 10 K #70 K #70 K #70 K #70 K #70 K #70 K #1#70
CONSTRUCCIONK
#!000700 #0 K 100700 K 100700 K 100700 K 100700 K 100700 K 100700 K 1!00700
VEHÍCULOS
K1@!0070
0 K !00700 K !00700 K !00700K!00700 K !00700
K!00700 K 0700
TOTALQ
1=.=8188 Q 3.;8;; Q 3.;8;;
Q3.;8;; Q 3.=913
Q3.=913 Q 2.13193
%)/') &" R"*%#%$(+ 4 M%+/"+(("+/'
D"/%!!" A' 1 A' 2 A' 3 A' 7 A' 9
V4$2 O2(,(%4 K !01700 K !007# K #!@?7> K #!?#17>? K #!#@7@@
D'62'.(.(/% K >07>> K >07>> K >07>> K ?71 K ?71
V4$2 R'+()4 Q 3.83823 Q 2.9=7; Q 2.2
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V. R")(&%!C')/.S"#'
V.R")(&%!
C')/.S"#'
V.R")(&%!
C')/.S"#'
V.R")(&%!
C')/.S"#'
V.R")(&%!
C')/.S"#'
K !01700 K 1@70 K !007# K 1#17#1 K #!@?7> K 10@7 K #!?#17>? K 11@7> K #!#@7@@ K 10170>
K 1@!00700 K @@0700K
1!#00700 K #700 K ?!?00700 K ?@700 K @!@00700 K #@700 K !00700 K 1#700
Q ;=87 Q 7=21 Q 9823< Q 3
R'.$,')$2'+ U%()) # K #70 K 71>
F%)+ )' B+2 P'&' 10 # K 170 K #70
G%&'+ L(36! P2 # K #70 K 71>
A3=('%&4 U%()) # K 71 K @7#
P5$ P'&' # K 170 K #70
TOTAL Q =881
6"
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A' 3
D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
D'&'2,'%&' , 1 K #7@0 K #7@0
C4$2$ G # K 7 K 107
E+.$=+ U%()) # K 7#@ K @71
T26')$2'+ U%()) # K 7 K 107
P(%$Q4(% G # K @71 K 170#
J=/% L9()$ G # K 107 K #17>0
P6'4 H(,%! R$44$ # K #71> K 7
T$44+ )' M%$ R$44$ # # K #71> K 7
R'.$,')$2'+ U%()) # K #71> K 7
F%)+ )' B+2 P'&' 10 # K 170? K #71>
G%&'+ L(36! P2 # K #71> K 7
A3=('%&4 U%()) # K 7#@ K @71
P5$ P'&' # K 170? K #71>
TOTAL Q =3;
A' 7
D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
D'&'2,'%&' , 1 K #7>1 K #7>1
C4$2$ G # K 7@ K 1171
E+.$=+ U%()) # K 7? K @7>
T26')$2'+ U%()) # K 7@ K 1171
P(%$Q4(% G # K @7> K 17>
J=/% L9()$ G # K 1171 K ##7@1
P6'4 H(,%! R$44$ # K #7#@ K 7#
T$44+ )' M%$ R$44$ # # K #7#@ K 7#
R'.$,')$2'+ U%()) # K #7#@ K 7#
F%)+ )' B+2 P'&' 10 # K 171 K #7#@
G%&'+ L(36! P2 # K #7#@ K 7#
A3=('%&4 U%()) # K 7? K @7>
P5$ P'&' # K 171 K #7#@
TOTAL Q =;<
6#
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A' 9
D"/%!!" U+(&. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
D'&'2,'%&' , 1 K #7 K #7
C4$2$ G # K 7? K 117>
E+.$=+ U%()) # K 7 K >70>
T26')$2'+ U%()) # K 7? K 117>
P(%$Q4(% G # K >70> K 171
J=/% L9()$ G # K 117> K #7
P6'4 H(,%! R$44$ # K #7@ K 7>1
T$44+ )' M%$ R$44$ # # K #7@ K 7>1
R'.$,')$2'+ U%()) # K #7@ K 7>1
F%)+ )' B+2 P'&' 10 # K 171 K #7@
G%&'+ L(36! P2 # K #7@ K 7>1
A3=('%&4 U%()) # K 7 K >70>
P5$ P'&' # K 171 K #7@
TOTAL Q 181;9
D'$"+/') F"+/")
A' 1D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
F.&2+ B4$.Q 100 # K @700 K 1#700
G9+ )' 2'3(+(/% B4$.Q 100 # K @700 K 1#700
N$&+ 6')()$ B4$.Q 100 # K @700 K 1#700
P2$$23+ B4$.Q 100 # K @700 K 1#700
TOTAL Q 7
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N$&+ 6')()$ B4$.Q 100 # K @71 K 170#
P2$$23+ B4$.Q 100 # K @71 K 170#
TOTAL Q 928=
A' 7
D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!
F.&2+ B4$.Q 100 # K @7> K 17>
G9+ )' 2'3(+(/% B4$.Q 100 # K @7> K 17>
N$&+ 6')()$ B4$.Q 100 # K @7> K 17>
P2$$23+ B4$.Q 100 # K @7> K 17>
TOTAL Q 972
A' 9
D"/%!!" U. M"&(&% C%+/(&%& C')/. U+(/%#(' C')/' T'/%!F.&2+ B4$.Q 100 # K >70> K 171
G9+ )' 2'3(+(/% B4$.Q 100 # K >70> K 171
N$&+ 6')()$ B4$.Q 100 # K >70> K 171
P2$$23+ B4$.Q 100 # K >70> K 171
TOTAL Q 993
9.9.2.3 %)/') F(+%+$("#').A'44$+ '% 4$+ ' (%.22' % +'&$ '.$%/3(.$ 62 4 $=&'%.(/%7 +$ $ )'*$4.(/%
)' .6(&4'+ (%%.('2$+ 6'+&$+ + )(+6$+(.(/% 6$2 &'2.'2+ 6'2+$%+! T$)$+ '44$+ ,+&$+
$2(,(%)$+ .$3$ .$%+'.'%.( )' (%%.(2+' % '362'+ .$% 2'.2+$+ '%$+! E%
4 .'%& )' ,+&$+ (%%.('2$+ )'+&.% '%&2' $&2+ 4+ .'%&+ )' (%&'2'+'+ )' $=4(,.($%'+ : =$%$+7
4$+ (%&'2'+'+ )' )')+7 4$+ (%&'2'+'+ 6$2 )'+.'%&$ )' ''.&$+7 4+ )('2'%.(+ %',&(*+ )' .3=($7
: +' (%.4:'% &3=(% )'%&2$ )' '+&' 62&)$ 4$+ ,+&$+ ,'%'2)$+ 6$2 4+ 62)()+
)' *4$2 )' .&(*$+ (%%.('2$+!
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9.9.2.3.1 C%#%$/"#)/($%) &" C#&(/'.
9.9.2.3.1.1 C#&(/'.
E4 &23(%$ .2)(&$ +' &(4(8 '% '4 3%)$ )' 4$+ %',$.($+ .$3$ +(%/%(3$ )' 62+&3$ $
'%)')3('%&$! U% $6'2.(/% .2')(&(.( .$%+(+&' '% 4 &2%+'2'%.( $ .'+.(/% &'36$24 )'4
.2'')$2 4 )')$2 )' % )'2'.$ )' 62$6(')) )'4 62(3'2$ +$=2' % )'&'23(%)$ =('% %.
9.9.2.7.1 C'/% F(>%.
“C$& ' +' 3%&('%' .$%+&%&' 4$ 42,$ )' 4 *() )' 4 )(+6$+(.(/% .2')(&(.( %' *29'
'4 &(6$ )' (%&'2+! L+ *2(.($%'+ )'4 &(6$ )' (%&'2+ 62$*$.% % 2'.;4.4$ )'4 *'%.(3('%&$ )' 4
62(3'2 )(+6$+(.(/%
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P2 '4 .;4.4$ )' 4 .$& ( &'%'3$+ 4 +(,('%&' /234
CF = M
[1−(1+ i)−n ]i
CF: C$& (
M: M$%&$
(: &+ )' I%&'2'+
+: P'2()$+ )' 6,$
CF = 70.000
[1−(1+0.0575)−10 ]0.0575
CF =70.000
7.4481
CF =9.398,43
9.9.2.9 T%,!% &" A'#/(?%$('+").
9.9.2.9.1 A'#/(?%$(+.
E4 &'23(%$ 3$2&(8.($% (%)(. 4 .%&()) )' )(%'2$ ' +' 2'.6'2)$ )' 4 (%*'2+($% (%(.(4
.$% '4 6+$ )' 4$+ 5$+! L$+ .2,$+ %4'+ +' .4.4% .$% =+' '% 4$+ 6$2.'%&'+ )' )'62'.(.($%
6'23(&()$+ 6$2 4+ 4':'+ (36$+(&(*+ 7 6;,! 1?@!
6'
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ASTOS FINANCIEROS
C'+&($('+") &" C#&(/'
I%+&(&.(/% F(%%.('2 CFNM$%&$ K >0!000700P48$ 5$+F2'.'%.( )' 6,$ +'3'+&24I%&'2+ 1170
I%&'2+ S'3'+&24 070>
P"#('&' I+/"#)A'#/(?%$(
+ C'/% F(>%S%!&' &"C%*(/%!
0 - - - K >0!0007001 K !0#700 K !>7 K ?!?7 K @!@#@7># K !>1@70 K !@#70 K ?!?7 K !?71> K !?7#? K @!00?71 K ?!?7 K #!?70 K !07>@ K @!7@@ K ?!?7 K @!07>
K #!@>7> K @!>#070@ K ?!?7 K ?!@071@ K #!#?17?> K >!10@7@ K ?!?7 K #!>7> K 1!7 K >!170 K ?!?7 K #!#7>> K 1!17# K >!?>7#0 K ?!?7 K 1>!#?17>? K ??7#> K !071@ K ?!?7 K 1#!@?@70
10 K >070 K !@@7? K ?!?7 K 0700
9. P#")*")/' &" (+#")').
U% 62'+6'+&$ '+ % )$.3'%&$ ' +' )'+22$44 62&(2 )' 4+ 62'*(+($%'+ )' (%,2'+$+ :
',2'+$+ 3$%'&2($+ 62 % .('2&$ 6'2($)$! S (%4()) +'4' +'2 '4 .;4.4$ )'4 )(%'2$ %'.'+2($
62 6$%'2 '% 32. % 62$:'.&$7 .$%.2'&2 % ..(/%7 '&.!
E4 62'+6'+&$ )' (%,2'+$+ '+ 3: (36$2&%&' : ' )' 4$+ (%,2'+$+ ' +' .$%.2'&'% )'6'%)'2;%
4+ ,%%.(+! D' 4$+ (%,2'+$+ &$&4'+7 +' )'='% )'+.$%&2 4',$ 4$+ .$+&$+ )' 62$)..(/% : 4$+
!+
http://definicion.de/presupuesto/http://definicion.de/ganancia/http://definicion.de/presupuesto/http://definicion.de/ganancia/
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)('2'%&'+ ,+&$+ 62 +9 .$%$.'2 4$+ ='%'(.($+ $ 4+ 62)()+! P$2 4$ &%&$7 % 62'+6'+&$ )'
(%,2'+$+ =('% 2'4(8)$ '+ .4*' 62 62'*'2 +( % )'&'23(%)$ 62$:'.&$ +'2; 2'%&=4' $ %$!
E4 62'+6'+&$ )' (%,2'+$+7 6$2 $&2 62&'7 '+ (362'+.(%)(=4' 62 +='2 +( 4 $2,%(8.(/% '%
.'+&(/% 6$)2; .'2 2'%&' 4$+ 3$%&$+ ' 62'.'% '% '4 62'+6'+&$ )' ,+&$+7 '4 .4 6')'
)'(%(2+' .$3$ 4 (%$23.(/% 2'4.($%) .$% '4 (36$2&' ' 4 '%&()) 6')' ,+&2 '% % 6'2($)$
)'&'23(%)$ : % )'&44' )'4 +$ ' 2; )'4 )(%'2$! E4 62'+6'+&$ )' ,+&$+ %$ +/4$ )'='
'4=$22+' +(%$ 62$=2+' 62 &'%'2 *4()'8
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L 3:$29 )' '+&$+ (%$23'+ .$%+&(&:'% '4 62$).&$ (%4 )' 4 .$%&=(4()) : +$% '4=$2)$+ )'
.'2)$ 62(%.(6($+ )' .$%&=(4()) ,'%'243'%&' .'6&)$+7 %$23+ .$%&=4'+ $ %$23+ )'
(%$23.(/% (%%.('2
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E48/ O
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2 # " ! !
012)ostos de Producción
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052 6tilidad Bruta en Ventas
!(3.-''&
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!$$.#-3&
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0526tilidad O/eracional
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0526tilidad Antes dePartici/aciones
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)'4 '+&)($ )' % 62$:'.&$7 : ' + .$%+&(&.($% : '*4.($% +' ''.&2% +$=2' 4$+ 2'+4&)$+
' '% '4 +' )'&'23(%'%!
S' )'=' +'542& ' % 4$ )' . )(('2' )' $&2$+7 )'6'%)('%)$ +( +' 4$ 2'4(8 62
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P2$:'.&$ )' .2'.($% )' % %'* '362'+7 '% '4 .4 +' 2'4'% 4$+ .$+&$+ ' * +3(2
'4 %',$.($! P2$:'.&$+ '% 4$+ .4'+ +' '*4 % '362'+ ' : '+& '% %.($%3('%&$7 '% 4$+ .4'+
4$+ .$+&$+ +' *% .4.42 +$% 4$+ 443)$+ (%.2'3'%&4'+7 $ '44$+ ' .$%+&(&:'% 4
)('2'%.( '%&2' 4$+ ' +' *('%'% +3('%)$ '% 4 $6'2.(/% )'4 %',$.($ : 4$+ ' +'
,'%'2% .$3$ 62$).&$ )'4 62$:'.&$ )' 364(.(/%7 %'* 64%&7 %'*$ 43.'%7 '&.
L$+ '4'3'%&$+ ' (%&2*('%'% '% '4 4$ )' . +$% '44$+ 2=2$+ ' : ()'%&((.3$+ '% '4
'+&)($ )' .$+&$+ : ' +$%
• L (%*'2+(/% (%(.(4• C$+&$+ )' $6'2.(/% : 3%&'%(3('%&$• B'%'(.($+ ' (%,2'+$+ )' $6'2.(/%• V4$2 )'4 )'+'.$ $ +4*3('%&$
C) %$ )' '+&$+ '4'3'%&$+ +' '.4:' : +' 2',(+&2 '% '4 4$ )' .7 '% 4$+ 3$3'%&$+ '% '
$.22'
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2 # " ! !
V,5/: R84,5 A. F87/ -
12.'2+)'3R4:,8?0 C,8,5
T:,,7/ -
".133)3#
Total 9lu:o de Bene;cios ! 7&77
!
34.4"3&3-
!
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!
%7#.%$(&'#
!
%%3.(((&43
!
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B. 9lu:o de )ostos
I09:8?0 F87,
6!.&13)#+ - - 3+&)!#
2.3'6)!+ 33#)+6
I09:8?0 D8@:8,
"+.!3")#1 - - - - -
C,8,5 T:,,7/ ".133)3# - - - - -
G,/ P:/48?0 -
21.#'&)+
1
2".+!#)"
+
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2&.!6+)+'
3+."2#)"6
G,/ A>808:,89/ -
16."2#)"
+
1&.+!2)&
+
1&.&+6)6'
1'.66+)6#
2+.3!!)'&
G,/ V0, -
12.26#)6
"
13.+#')6
'
13."&+)2+
13.'#+)'3
1".3&+)+#
G,/ F80,08:/ -
!.!"1)+3
6."33)+#
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3.33")#&
1.!2")3+
Total 9lu:o de )ostos
!%%-.$"%&
'(
!(".7'7&
74
!$%.$#7&
4(
!$'.7(#&7
'
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(
!$3.-#-&"
#
A 1 B 9lu:o Económico
1!%%-.$"%&
'(
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$'
!'7.7%"&
%7
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%
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7
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C4/, A>/:8,,:,>/ -
11.+##)&3
12.363)&+
13.&26)#2
1#."62)2&
1!.+!2)#6
1# P,:88,8?0 T:,,7,/: -
1.23&)"&
2.""!)##
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22 I>4/ , 5, R0, -
1.#"3)'!
3.+#1)2&
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Total 9lu:o E*ectio
1!#-.$"%&'
(
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$
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"
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#
Total 9lu:o Actuali' &" E0"$/(5' &"! P#'4"$/'
E% '4 4$ )' . )'4 62$:'.&$7 '+ '4 .4 +' .' .$%+&2 '4 3$%&$ )'4 (%*'2+($% &$&4 +(%
)'+,2',2 $ )(+&(%,(2 .%&$ .$22'+6$%)' (%*'2+($% 62$6( : .%&$ 62'+&3$!
E% '4 .+$ )' % '*4.($% &2*'+ )'4 4$ )' . )'4 62$:'.&$
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62$:'.&$ %$+ (%)(.% 4+ =$%))'+ )'4 62$:'.&$ '% ,'%'24 : %$ +$43'%&' +$=2'4 (%*'2+($%
2'4(8) .$% $%)$+ 62$6($+7 6$2 4$ ' +' .$%+()'2 (362&%&' $=&'%'2 4$+ (%)(.)$2'+ )'
2'%&=(4()) )' 4$+ )$+ 4$+ (% )' '*42 4 62$:'.&$ .$3$ &4 : 4 (%*'2+($% 62$6( 62
'%2('.'2 4 &$3 )' )'.(+($%'+' &" B"+"0($(') Q 888 Q ;=.=!170 - - K 07> K #!?@7>0 K 70@
I%*'2+(/% D('2() K 0!>71 - - - - -
C6(&4 )' T2=$ K !17 - - - - -
G+&$+ )' P2$)..(/% - K #1!?701 K #!0>70 K #!70@ K #!>@070? K 0!#7@
G+&$+ A)3(%(+&2&(*$+ - K 1@!#70 K 1!0>#70 K 1!0@7@? K 1?!@@07@ K #0!>>7?
G+&$+ V'%&+ - K 1#!#@7@ K 1!0?7@? K 1!07#0 K 1!?07? K 1!070
T'/%! F!>' &" C')/') Q 112. K >!11@7?> K ?!@7?>
T'/%! F!>' E$'+($' -Q 112.
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C')/' 5%#(%,!": .$3$ + %$3=2' 4$ (%)(.7 '+ '4 ' .3=( )' .'2)$ .$% '4 %3'2$ )' %())'+
62$).()+!
$')/' /'/%!: '+ 4 +3 )'4 .$+&$ ($ : .$+&$ *2(=4'!
Ct =Costo fijo+costovariable
I+#")'): '+& ))$ 6$2 4 .%&()))' =('%'+ *'%)()$+ % 62'.($ )'&'23(%)$ $ 62'.($ )' *'%&!
Ingresos=cantidad de productos∗ precio de ventaE4 %4(+(+ )' '(4(=2($ .$%+(+&' '% (,42 4+ '..($%'+ )' .$+&$ ' (%,2'+$7 .$% '4 (% )'
)'&'23(%2 .4 '+ 4 .%&()) )' '(4(=2($ )' 62$).&$ $ +'2*(.($ ' '4 %',$.($ %'.'+(&
*'%)'2 62 ' 4$+ (%,2'+$+ ,'%'2)$+ +& '+' 3$3'%&$ .=2% 4$+ .$+&$+ (%.22()$+!E4 %4(+(+ )' '(4(=2($
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TOTALMATERIA PRIMA K 1!000700MANO DE OBRA D K 11!#?7#@ MANO D EOBRA IND K >!0710MATERIALES
INDIRECTOS K >#0700SERVICIOS BASICOSENERGIA ELECTRICA K #00700AGUA POTABLE K 00700DEPRECIACIONES PROD K 1!1@71COSTO ADMINISTRATIVO K #!#??7@0GASTOS DE VENTA K 1!?@71GASTO MANTENI AREAPROD K ##7>SEGUROS AREA PRO K 171
UTILES ASE Y LIM AREPRO K 1@1700UNIFORMES K @0700GASTOS FINANCIEROS K >!>170TO