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76
PRODUCTO
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OPERARIA
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7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
Periodico
1
2
5.000 $
5.000 $
4.852 $
4.852 $
550 $
1.100 $
2.495 $
4.990 $
522 $
522 $
11.267 $
18.797 $
Bond 75gm
1
2
5.000 $
5.000
10.970 $
10.970
550 $
1.100
2.495 $
4.990
522 $
522
11.267 $
18.797
$
24.687 $
30.805 $
Papel
Tintas
)XHQWH$XWRUHV
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7DEOD&RVWRVGHSURGXFFLyQ
85
35.263 $
41.381 DETALLE
Papel
Tintas
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
Periodico
1
2
5.000 $
5.000
9.705 $
9.705
550 $
1.100
4.990 $
9.980
1.043 $
1.043
18.797 $
33.797
$
40.086 $
$
$
$
$
$
$
60.627 $
Bond 75gm
1
2
5.000 $
5.000
21.940 $
21.940
550 $
1.100
4.990 $
9.980
1.043 $
1.043
18.797 $
33.797
52.321 $
72.862 $
$
$
$
$
$
2
5.000
18.205
2.202
9.980
1.565
20.696
$
57.650 )XHQWH$XWRUHV
3URGXFFLyQGHYRODQWHV
7DEOD&RVWRVGHSURGXFFLyQ
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
Periodico
1
2
5.000 $
5.000
8.053 $
8.053
1.101 $
2.202
4.990 $
9.980
1.565 $
1.565
13.196 $
20.696
TOTAL COSTOS
$
33.906
DETALLE
Papel
Tintas
$
47.498
$
$
$
$
$
$
Bond
1
5.000
18.205
1.101
4.990
1.565
13.196
$
44.058
75gm
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SUHFLRVSXHGHQVHUPXFKRPHQRUHVODSODQLILFDFLyQGHODSURGXFFLyQHVODTXH
FRQOOHYDDSURGXFLUGHXQDIRUPDPDVUiSLGD\HFRQyPLFDSDUDODHPSUHVD(Q
ORV~OWLPRVYDORUHVSRUHMHPSOR\DVHSLHQVDHQUHDOL]DUHOSURGXFWRFDELGD
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3RUORDQWHULRUORVFRVWRVGHORVYRODQWHVVRQ
7DEOD&RVWRV3URGXFFLyQ9RODQWHV
86
Volantes
Cantidad
1000
1000
1000
1000
2000
2000
2000
2000
3000
3000
3000
3000
Tamaño
Papel
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
1/2 carta
Periodico
1/2 carta
Periodico
1/2 carta
Bond 75
1/2 carta
Bond 75
Tintas
1
2
1
2
1
2
1
2
1
2
1
2
$
$
$
$
$
$
$
$
$
$
$
$
Costo
24.687
35.263
30.805
41.381
40.086
60.627
52.321
72.862
33.906
47.498
44.058
57.650 )XHQWH$XWRUHV
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IRUPDVHFRQVLGHUDUiODFDUWXOLQD\HOSURSDOFRWHSDUDORVREWHQHUORVFRVWRV
SXHVVRQORVSDSHOHVPDVXVDGRVSDUDHVWHWLSRGHSURGXFWRV
7DUMHWDV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
Papel
Tintas
$
$
$
$
$
$
Cartulina
1
2
5.000 $ 6.000
2.654 $ 2.654
550 $ 1.100
2.495 $ 4.990
261 $
261
8.449 $ 10.182
$ 19.410
)XHQWH$XWRUHV
7DUMHWDV
87
$ 25.189
$
$
$
$
$
$
Propalcote
1
2
5.000 $
6.000
2.769 $
2.769
550 $
1.100
2.495 $
4.990
261 $
261
8.449 $ 10.182
$ 19.525
$
25.304 7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
1
5.000
5.309
550
2.495
522
8.449
Cartulina
2
$ 6.000
$ 5.309
$ 1.100
$ 4.990
$
522
$ 10.565
$
$
$ 22.326
$ 28.488
$ 33.221
Papel
Tintas
Diseño
Papel
Plancha
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
TOTAL COSTOS
$
$
3
6500
5.309
1.650
4990
522
14.247
$
$
$
$
$
$
1
5.000
5.537
550
2.495
522
8.449
Propalcote
2
$ 6.000
$ 5.537
$ 1.100
$ 4.990
$
522
$ 10.565
3
$ 6.500
$ 5.537
$ 1.650
$ 4.990
$
522
$ 14.247
$
22.554
$ 28.716
$ 33.449
)XHQWH$XWRUHV
7DUMHWDV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
1
5.000
15.926
1.101
$
$
$
2.495
391
7.647
TOTAL COSTOS
$
32.561
Cartulina
2
3
Policromia
$
6.000
6500
6500
$ 15.926 $ 15.926 $
15.926
$
2.202 $
3.303 $
14.062
21251
$
4.990
7485
22030
$
522 $
522 $
1.565
$ 12.095 $ 16.543 $
43.196
$ 41.737
$ 50.282
$
124.530
$
$
$
1
5.000
16.612
550
$
$
$
$
$
$
2.495
522
7.647
$
$
$
Propalcote
2
3
Policromia
6.000 $
6.500 $
6.500
16.612 $ 16.612 $
16.612
550 $
550 $
14.062
21251
4.990 $
7.485 $
22.030
522 $
522 $
1.565
12.095 $ 16.543 $
43.196
$
32.827
$
40.771
$ 48.215
$
125.216
)XHQWH$XWRUHV
3DUDODUHDOL]DFLyQGHWDUMHWDVFRPHUFLDOHVWDPELpQVHWXYRHQFXHQWDHO
FRVWRGHODSURGXFFLyQGHODUWtFXORHQSROLFURPtD
(QODVLJXLHQWHWDEODVHPXHVWUDORVFRVWRVGHODVWDUMHWDVGHSUHVHQWDFLyQHQ
GLIHUHQWHVFDQWLGDGHVSDSHOHV\WLQWDV
7DEOD&RVWRVGHSURGXFFLyQ7DUMHWDV&RPHUFLDOHV\GH3UHVHQWDFLyQ
88
Tarjetas de presentacion
Cantidad Tamaño
Papel
500
Cartulina
500
Cartulina
500
Propalcote
500
Propalcote
1000
Cartulina
1000
Cartulina
1000
Cartulina
1000
Propalcote
1000
Propalcote
1000
Propalcote
3000
Cartulina
3000
Cartulina
3000
Cartulina
3000
Cartulina
3000
Propalcote
3000
Propalcote
3000
Propalcote
3000
Propalcote
Tintas
1
2
1
2
1
2
3
1
2
3
1
2
3
Policromia
1
2
3
Policromia
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Costo
19.410
25.189
19.525
25.304
22.326
28.488
33.221
22.554
28.716
33.449
32.561
41.737
50.282
124.530
32.827
40.771
48.215
125.216
)XHQWH$XWRUHV
$),&+(6
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7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
Papel
Tintas
$
$
$
$
$
$
$
Propalcote 115
2
3
6.500 $
6.500
59.527 $ 59.527
14.062 $ 21.093
23.780 $ 35.670
13.218 $ 17.624
522 $
522
19.811 $ 26.715
$ 137.422
)XHQWH$XWRUHV
89
$ 167.654
gm
Polic.
6500
$ 59.527
$ 28.124
$ 47.570
$ 22.030
$
522
$ 33.620
$ 197.893 $ILFKHV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
$
TOTAL COSTOS
Propalcote 115
2
3
6.500 $
6.500
148.586 $ 148.586
14.062 $ 21.093
23.780 $ 35.670
17.624 $ 22.030
1.304 $
1.304
27.447 $ 36.744
$ 239.305
$ 271.930
gm
Polic.
6500
$ 148.586
$ 28.124
$ 47.570
$ 26.436
$
1.304
$ 46.042
$ 304.562 )XHQWH$XWRUHV
$ILFKHV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
$
Propalcote 115
2
3
6.500 $
6.500
297.123 $ 297.123
14.062 $ 21.093
23.780 $ 35.670
22.030 $ 26.436
2.608 $
2.608
40.172 $ 53.459
$ 406.277
)XHQWH$XWRUHV
/RVFRVWRVGHORVDILFKHVVRQ
7DEOD&RVWRVGHSURGXFFLyQGHORV$ILFKHV
90
$ 442.892
gm
Polic.
6500
$ 297.123
$ 28.124
$ 47.570
$ 35.247
$
2.608
$ 66.747
$ 483.919 Afiches
Cantidad
1000
1000
1000
2500
2500
2500
5000
5000
5000
Tamaño
1/8
1/8
1/8
1/8
1/8
1/8
1/8
1/8
1/8
Papel
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Propalcote
Tintas
Costo
115
2 $ 137.422
115
3 $ 167.654
115 Policromia $ 197.893
115
2 $ 239.305
115
3 $ 271.930
115 Policromia $ 304.562
115
2 $ 406.277
115
3 $ 442.892
115 Policromia $ 483.919
)XHQWH$XWRUHV
3/(*$%/(6
/RVSOHJDEOHVVRQIRUPDWRVSXEOLFLWDULRV\FRPHUFLDOHVTXHXVDQODVHPSUHVDV
SDUD SURPRFLRQDU DOJXQD SURGXFWR HYHQWR DSHUWXUD HQWUH RWURV 0XFKDV
HPSUHVDVGHSHQGLHQGRODVROYHQFLDHFRQyPLFDTXHWHQJDQLQYLHUWHQHQHVWH
PDWHULDO 6H DQDOL]DUD HO FRVWR SDUD SOHJDEOHV HQ WLQWDV \ SROLFURPtD HQ
SDSHOERQG\HQSURSDOFRWH\DWDPDxRFDUWD\RILFLR
SOHJDEOHVWDPDxRFDUWD
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
4.990
853
14.108
$
$
$
$
$
$
$
Bond
2
6.000
24.040
4.404
7.485
853
21.219
51.194
$
64.003
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
1
5.000
24.040
2.202
$
$
$
TOTAL COSTOS
$
)XHQWH$XWRUHV
SOHJDEOHVWDPDxRRILFLR
7DEOD&RVWRVGHSURGXFFLyQ
91
$
$
$
$
$
Poli.
6500
24.040
28.123
71.085
39.653
853
64085
$ 234.339
$
$
$
Propalcote
2
Poli.
$
6.000 $
6.500
$ 47.529 $ 47.529
$
4.404 $ 28.123
$ 71.085
4.990 $
7.485 $ 39.653
853 $
853 $
853
14.108 $ 21.219
64085
$
74.683
$
$
$
1
5.000
47.529
2.202
$
87.492
$ 257.828
Papel
Tintas
DETALLE
4.990
853
14.108
$
$
$
$
$
$
$
Bond
2
6.000
26.849
4.404
7.485
853
21.219
54.003
$
66.812
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
1
5.000
26.849
2.202
$
$
$
TOTAL COSTOS
$
$
$
$
$
$
Poli.
6500
26.849
28.123
84.355
39.653
853
64085
$ 250.418
$
$
$
Propalcote
2
Poli.
$
6.000 $
6.500
$ 53.067 $ 53.067
$
4.404 $ 28.123
$ 84.355
4.990 $
7.485 $ 39.653
853 $
853 $
853
14.108 $ 21.219
64085
$
80.221
$
$
$
1
5.000
53.067
2.202
$
93.030
$ 276.636
)XHQWH$XWRUHV
SOHJDEOHVWDPDxRFDUWD
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
1
5.000
72.121
2.202
$
$
$
7.485
2.559
20.231
$ 109.599
$
$
$
$
$
$
$
Bond
2
6.000
72.121
4.404
9.980
2.559
21.219
$ 116.285
$
$
$
$
$
Poli.
6500
72.121
28.123
71.085
52.871
2.559
89617
Propalcote
2
Poli.
$
6.000 $
6.500
$ 142.587 $ 142.587
$
4.404 $ 28.123
$ 71.085
7.485 $
9.980 $ 52.871
2.559 $
2.559 $
2.559
20.131 $ 21.219
89617
1
$
5.000
$ 142.587
$
2.202
$
$
$
$ 322.876
$ 179.965
Poli.
6500
72.121
28.123
84.355
52.871
2.559
89617
1
$
5.000
$ 158.738
$
2.202
$ 186.751
$ 393.342
)XHQWH$XWRUHV
SOHJDEOHVWDPDxRRILFLR
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Papel
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
1
5.000
72.121
2.202
$
$
$
7.485
2.559
20.231
$ 109.599
$
$
$
$
$
$
$
Bond
2
6.000
72.121
4.404
9.980
2.559
33.464
$ 128.530
)XHQWH$XWRUHV
92
$
$
$
$
$
$ 336.146
$
$
$
Propalcote
2
Poli.
$
6.000 $
6.500
$ 158.738 $ 158.738
$
4.404 $
28.123
$
84.355
7.485 $
9.980 $
52.871
2.559 $
2.559 $
2.559
20.231 $
33.464
89617
$ 196.216
$ 215.147
$ 422.763
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QRUPDOPHQWH VH UHDOL]DQ HQ OD HPSUHVD VH HVWDEOHFLy TXH ORV FRVWRV GH
SURGXFFLyQGHHVWHDUWtFXORVRQ
7DEOD&RVWRVGHSURGXFFLyQGH3OHJDEOHV
Pegable
Cantidad
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
Tamaño
Carta
Carta
Carta
carta
carta
carta
oficio
oficio
oficio
oficio
oficio
oficio
Carta
Carta
Carta
carta
carta
carta
oficio
oficio
oficio
oficio
oficio
oficio
Papel
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Bond
Bond
Bond
Propalcote
Propalcote
Propalcote
Tintas
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
1
2
Policromia
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Costo
51.194
64.003
234.339
74.683
87.492
257.828
54.003
66.812
250.418
80.221
93.030
276.636
109.599
116.285
322.876
179.965
186.751
393.342
109.599
128.530
336.146
196.216
215.147
422.763 )XHQWH$XWRUHV
)$&785$6<5(&,%26'(&$-$
6H GHFLGLy DJUXSDU D HVWRV GRV DUWtFXORV \D TXH VRQ PX\ VLPLODUHV HQ VXV
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WDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQ
93
Copias
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
1 copia
1
5.000 $
8.655 $
550 $
$
2.495 $
2.679 $
11.827 $
TOTAL COSTOS
$
31.207
DETALLE
$
2
5.000
8.655
1.100
4.990
2.679
16.658
39.084
$
$
$
2 copias
1
2
5.000 $
5.000
11.396 $ 11.396
550 $
1.100
3 copias
1
2
$ 5.000 $
5.000
$ 14.137 $ 14.137
$
550 $
1.100
$
$
$
4.990
2.818
12.593
$
$
$
4.990
2.818
18.189
$ 4.990
$ 2.619
$ 13.358
$
$
$
7.485
2.619
19.719
$
37.348
$
43.495
$ 40.655
$
50.062
$
$
$
2 copias
1
2
5.000 $
5.000
11.396 $ 11.396
550 $
1.100
3 copias
1
2
$ 5.000 $
5.000
$ 14.137 $ 14.137
$
550 $
1.100
$
$
$
4.990
3.137
17.185
$
$
$
9.980
3.137
27.372
$ 7.485
$ 3.137
$ 19.481
$
$
$
9.980
3.137
31.964
$
42.259
$
57.987
$ 49.791
$
65.320
$
$
$
$
$
$
$
2 copias
1
2
5.000 $
5.000
56.055 $ 56.055
7.031 $ 14.062
5.313 $ 10.626
13.218 $ 26.436
3.137 $
3.137
26.127 $ 43.404
)XHQWH$XWRUHV
WDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQ
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
$
$
$
$
$
$
1 copia
1
5.000 $
25.617 $
550 $
$
4.990 $
3.137 $
14.889 $
TOTAL COSTOS
$
54.184
Copias
Tintas
DETALLE
2
5.000
25.617
1.100
7.485
3.137
22.781
$
65.122
1 copia
1
5.000 $
42.579 $
7.031 $
5.313 $
13.218 $
6.524 $
22.138 $
2
5.000
42.579
14.062
10.626
22.030
6.524
35.425
)XHQWH$XWRUHV
WDORQDULRV
7DEOD&RVWRVGHSURGXFFLyQ
DETALLE
Copias
Tintas
Diseño
Papel
Plancha
Otros policromia
MO Impresión
MO encuadernacion
CIF
TOTAL COSTOS
$
$
$
$
$
$
$
$ 101.804
$ 136.248
)XHQWH$XWRUHV
94
$ 115.882
$ 158.722
$
$
$
$
$
$
$
3 copias
1
2
5.000 $
5.000
14.137 $ 14.137
7.031 $ 14.062
5.313 $ 10.626
17.624 $ 30.842
3.137 $
3.137
30.117 $ 51.383
$ 82.360
$ 129.189
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7DEOD&RVWRVGHSURGXFFLyQ7DORQDULRV
Facturas y recibos
Cantidad
10 tal x2
10 tal x2
10talx3
10talx3
10 tal x4
10 tal x4
30 tal x2
30 tal x2
30talx3
30talx3
30talx4
30talx4
100 talx2
100 talx2
100talx3
100talx3
100talx4
100talx4
Tamaño
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
1/2 carta
)XHQWH$XWRUHV
95
Papel
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Bond-copia
Tintas
1
2
1
2
1
2
1
2
1
2
1
2
1
2
1
2
1
2
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Costo
31.207
39.084
37.348
43.495
40.655
50.062
54.184
65.122
42.259
57.987
82.360
129.189
101.804
136.248
115.882
158.722
82.360
129.189 35238(67$
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7DEOD'HSUHFLDFLyQGHODVLQYHUVLRQHVILMDV
111
-
110.000
Imprevistos. $
Capital de trabajo
Año 2
1.152.460 CONCEPTO
VALOR
VIDA
DEPRE.
ACTUAL
UTIL
ANUAL
PERIODO
1
2
3
4
5
Muebles y enseres
Tablero $
103.500
10 $
10.350 $
10.350 $ 10.350 $ 10.350 $
10.350 $ 10.350
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
Maquinaria y equipos
)XHQWH$XWRUHV
7DEOD)OXMRQHWRGHLQYHUVLRQHV
CONCEPTO
Periodo preoperativo
Año 0
Inversiones Fijas
$
Inversiones Diferidas
$
Capital de trabajo
$
Flujo neto de inversiones
$
Año 1
Año 2
-453.356 $
Año 3
Año 4
-
Año 5
Año liquidacion
$
136.007
-40.849.487
$
40.849.487
-50.520.479 $ -1.152.460
$
40.985.494
-9.217.636 $ -1.152.460
)XHQWH$XWRUHV
(O DQWHULRU IOXMR QHWR GH LQYHUVLRQHV VH UHDOL]R WHQLHQGR HQ FXHQWD TXH ODV
LQYHUVLRQHVILMDVVHOLTXLGDQFRQHOGHOYDORULQLFLDO
&RVWRV
3DUDODRSHUDFLyQGHODHPSUHVDVHLQFXUUHQHQFRVWRVILMRV\YDULDEOHVSDUDHO
IXQFLRQDPLHQWR GH OD PLVPD 6H YD D WHQHU HQ FXHQWD GHQWUR GH ORV FRVWRV
ILMRV D OD GHSUHFLDFLyQ WDEOD DPRUWL]DFLyQ GH LQYHUVLRQHV GLIHULGDV
QRPLQD DGPLQLVWUDWLYD VHUYLFLRV \ DUUHQGDPLHQWRV 'HQWUR GH ORV FRVWRV
YDULDEOHV VH FRQVLGHUDURQ D ORV PDWHULDOHV PDQR GH REUD GLUHFWD
PDQWHQLPLHQWR HQWUH RWURV WDPELpQ VH FRQVLGHUR XQ SRUFHQWDMH GH
LPSUHYLVWRVGHOVREUHHOWRWDOGHORVFRVWRVILMRV\GHORVYDULDEOHV
/DLQIRUPDFLyQVHSUR\HFWRWHQLHQGRHQFXHQWDGDWRVKLVWyULFRVGHODHPSUHVD
112
7DEOD&RVWRVGHRSHUDFLyQ
COSTOS
COSTOS FIJOS
$
Depreciacion
Año 1
Año 2
Año 3
Año 4
Año 5
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
$
45.336 $
45.336 $
45.336 $
45.336
$
3.456.699 $
3.456.699 $
3.456.699
Amortizacion inv. Diferidas
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
133.658.340 $ 144.351.481 $
COSTOS VARIABLES
$
124.702.151 $
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
)XHQWH$XWRUHV
(Q OD WDEOD 1R VH PRVWUy OD GHSUHFLDFLyQ GH ORV DFWLYRV SDUD SRGHU
DQDOL]DUHOFRVWRGHODPLVPDSDUDODHPSUHVD
/DDPRUWL]DFLyQGHGLIHULGRVVHFRQWDELOL]yDSDUWLUGHODxRWUHVSXHVVHWRPR
HODxR\FRPRSHULRGRSUHRSHUDWLYR
,QJUHVRV
(O VLJXLHQWH FXDGUR PXHVWUD ODV YHQWDV SUR\HFWDGDV WHQLHQGR HQ FXHQWD OD
LQIRUPDFLyQ KLVWyULFD VXPLQLVWUDGD SRU OD HPSUHVD SDUD GLFKRV SUHVXSXHVWRV
VH WXYR HQ FXHQWD OD SURGXFFLyQ GH OD HPSUHVD HQ DUWtFXORV FRPR SXEOLFLGDG
IXQFLRQDPLHQWR FRQWDEOH \ IXQFLRQDPLHQWR FRPHUFLDO DGHPiV GH FRQVLGHUDU
TXH FRQ OD LPSOHPHQWDFLyQ GHO VLVWHPD GH FRVWRV VH SXHGH FRPSHWLU FRQ
SUHFLRVSDUDDFDSDUDUPDVFOLHQWHV\SRUORWDQWRDXPHQWDUODVYHQWDV
7DEOD3UHVXSXHVWRGH9HQWDVPLOORQHVGHSHVRV
113
AÑO 1
PRODUCTO
Valor
AÑO 2
%
AÑO 3
Valor
%
AÑO 4
Valor
Funcionamiento comercial
$
36,3
18,0% $
41,4
19% $
42,4
Funcionamiento contable
$
93,6
46,4% $
102,3
47% $
113,0
Publicidad
$
71,6
35,5% $
74,0
34% $
80,1
TOTAL $
201,5
$
217,7
$
235,5
%
AÑO 5
Valor
18% $
48,5
%
Valor
19% $
%
52,2 19%
48% $ 117,0
46% $ 129,1 47%
34% $
35% $
89,0
$ 254,3
93,4 34%
$ 274,7
)XHQWH$XWRUHV
3UHVXSXHVWRGHLQJUHVRV\FRVWRV
/D WDEOD TXH VH PXHVWUD D FRQWLQXDFLyQ UHSUHVHQWDQ ORV LQJUHVRV TXH VRQ
LJXDOHVDODVYHQWDVGHODHPSUHVDWDEOD\DORVFRVWRVWDEODHQTXH
VHLQFXUUHFRQODSXHVWDHQPDUFKDGHOSUR\HFWR
7DEOD3UHSXHVWRGHLQJUHVRV\FRVWRV
PERIODO
Año 1
TOTAL INGRESOS
TOTAL COSTOS
Año 4
Año 5
$
201.530.000 $
217.652.400 $
Año 2
235.499.897 $
Año 3
254.339.889 $
274.687.080
Ventas $
201.530.000 $
217.652.400 $
235.499.897 $
254.339.889 $
274.687.080
234.442.995
$
179.467.596 $
191.564.739 $
207.223.893 $
220.341.533 $
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
)XHQWH$XWRUHV
(9$/8&$&,21),1$1&,(5$'(/$,03/(0(17$&,21
)OXMRGHRSHUDFLRQHV
3DUWLHQGR GH ORV GDWRV VXPLQLVWUDGRV HQ ODV WDEODV DQWHULRUHV VH FRQVWUX\R HO
IOXMR QHWR GH RSHUDFLRQHV /D HPSUHVD SRU VHU GH XQD SHUVRQD QDWXUDO ORV
LPSXHVWRV VH GHULYDQ GH OD WDEOD GH LPSXHVWR VREUH OD UHQWD WRPDQGR FRPR
EDVHODWDEODSDUDHODxRJUDYDEOH/DWDEODGHLPSXHVWRVVHPRVWUDUDHQ
ORVDQH[R0
7DEOD)OXMRQHWRGH2SHUDFLRQHV
114
PERIODO
Año 4
Año 5
$
201.530.000 $
Año 1
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
234.442.995
TOTAL INGRESOS
TOTAL COSTOS
Año 2
Año 3
$
179.467.596 $
191.564.739 $
207.223.893 $
220.341.533 $
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
$
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
$
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
19.802.164 $
22.668.895 $
24.206.403 $
28.384.520 $
32.434.870
45.336 $
45.336 $
45.336 $
45.336
3.456.699 $
3.456.699 $
3.456.699
19.802.164 $ 22.714.230 $ 27.708.437 $
31.886.555 $
35.936.904
UTILIDAD ANTES DE IMPUESTOS
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
$
-
$
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
0HGLDQWH ORV GDWRV REWHQLGRV HQ ODV WDEODV \ VH FRQVWUX\y OD VLJXLHQWH
WDEOD TXH HV OD TXH DUURMD OD UHQWDELOLGDG TXH WLHQH OD LPSOHPHQWDFLyQ GHO
VLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
PERIODO OPERATIVO
Año 2
Año 3
Año 4
P. LIQUIDAC.
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
-
$
-
$
-
)XHQWH$XWRUHV
&RQ ORV GDWRV VXPLQLVWUDGRV HQ OD WDEOD 1R VH SXHGH GHGXFLU TXH OD
HYDOXDFLyQILQDQFLHUDGHOSUR\HFWRVXPLQLVWUDXQD7,5
115
7,5
931
(9$/8$&,21),1$1&(5$'(/$(035(6$6,1,03/(0(17$&,21
$ FRQWLQXDFLyQ VH SUHVHQWD OD HYDOXDFLyQ ILQDQFLHUD GH OD HPSUHVD VLQ OD
LPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRVGHSRUyUGHQHVGHSURGXFFLyQSDUDDVt
FRPSDUDU ODV XWLOLGDGHV TXH WHQGUtD D HPSUHVD HO LPSOHPHQWDU HO SURFHVR \
ODVXWLOLGDGHVTXHWHQGUtDVLQKDFHUOR
3DUDHVWDHYDOXDFLyQQRVHWLHQHQHQFXHQWDODVLQYHUVLRQHVSODQWHDGDVHQOD
LPSOHPHQWDFLyQ DGHPiV VH FRQVLGHUD XQD GLVPLQXFLyQ HQ ODV YHQWDV FRQ
UHVSHFWR D ODV SUHVHQWDGDV HQ OD HYDOXDFLyQ ILQDQFLHUD GH OD LPSOHPHQWDFLyQ
GHO VLVWHPD GH FRVWRV SRU RUGHQHV GH SURGXFFLyQ SXHV VH VDEH TXH OD
HPSUHVDVLQHOVLVWHPDGHFRVWRVQRHVWiRIUHFLHQGRSUHFLRVFRPSHWLWLYRVDORV
FOLHQWHV \ SRU OR WDQWR VXV YHQWDV WLHQGHQ D GLVPLQXLU FRQ UHVSHFWR D ODV
SODQWHDGDVHQHOSUR\HFWR
3UHVXSXHVWRV
&RVWRV
/RV GDWRV GH ORV FRVWRV ILMRV YDUtDQ FRQ UHVSHFWR D OD WDEOD HQ TXH QR VH
WLHQH HQ FXHQWD OD GHSUHFLDFLyQ \ OD DPRUWL]DFLyQ GH ORV GLIHULGRV SXHV OD
HPSUHVD FRQWLQXD RSHUDQGR FRPR OR YLHQH KDFLHQGR /D QRPLQD
DGPLQLVWUDWLYD VHUYLFLRV \ DUUHQGDPLHQWR VH FRQVLGHUDQ LJXDO TXH ODV
SUR\HFWDGDVHQODWDEOD
7DEOD&RVWRVGH2SHUDFLyQ
116
COSTOS
Año 1
Año 2
Año 3
Año 4
Año 5
$
38.450.209 $
38.450.209 $
38.450.209 $
38.450.209 $
38.450.209
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 FIJOS
Depreciacion
Amortizacion inv. Diferidas
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
)XHQWH$XWRUHV
,QJUHVRV
3DUDORVSUHVXSXHVWRVGHODVYHQWDVVHWXYRHQFXHQWDORVGDWRVKLVWyULFRVGH
ODHPSUHVD\VHKL]RODSUR\HFFLyQSDUDORVDxRVVLJXLHQWHV
7DEOD9HQWDVPLOORQHVGHSHVRV
AÑO 1
PRODUCTO
Valor
AÑO 2
%
AÑO 3
Valor
%
Valor
Funcionamiento comercial
$
33,1
18,0% $
37,7
19% $
Funcionamiento contable
$
85,3
46,4% $
93,2
Publicidad
$
65,3
35,5% $
67,4
TOTAL $ 183,6
%
Valor
%
Valor
47% $ 103,7
48% $ 107,4 46% $ 117,9
47%
34% $
34% $
34%
$ 216,1
44,5 19% $
%
19%
73,5
18% $
AÑO 5
47,7
$ 198,3
38,9
AÑO 4
81,7 35% $
$ 233,4
85,3
$ 250,9
)XHQWH$XWRUHV
)OXMRQHWRRSHUDFLRQDO
&RQ ORV GDWRV REWHQLGRV HQ ODV WDEODV \ VH SUR\HFWR HO IOXMR QHWR GH
RSHUDFLRQHV
7DEOD)OXMRQHWRRSHUDFLRQDO
117
PERIODO
AÑO 1
TOTAL INGRESOS
AÑO 2
AÑO 3
AÑO 4
AÑO 5
$ 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
$ 164.120.935 $
172.745.010 $
185.456.261 $ 199.791.124 $
215.416.125
TOTAL COSTOS
Costos Fijos $
38.450.209 $
38.450.209 $
Costos variables $ 110.750.641 $
118.590.709 $
Imprevistos $
38.450.209 $
38.450.209 $
38.450.209
130.146.392 $ 143.178.086 $
157.382.633
14.920.085 $
15.704.092 $
16.859.660 $
18.162.829 $
19.583.284
19.479.065 $
25.542.990 $
30.677.659 $
33.633.509 $
35.515.356
$
780.000 $
1.860.000 $
2.340.000 $
2.813.240
$
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
17.531.159 $
22.286.691 $
25.935.893 $
28.164.159 $
29.431.904
UTILIDAD ANTES DE IMPUESTOS
$
Impuestos
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
-
$
-
$
-
$
-
Amortizacion
FLUJO NETO OPERACIONAL
$ 17.531.159 $ 22.286.691 $ 25.935.893 $ 28.164.159 $ 29.431.904
)XHQWH$XWRUHV
&RPSDUDQGRORVGDWRVREWHQLGRVHQODWDEODFRQORVGDWRVGHODWDEODGHO
IOXMRQHWRRSHUDFLRQDOVHSXHGHFRQFOXLUTXHODVXWLOLGDGHVGHODHPSUHVDFRQ
ODLPSOHPHQWDFLyQHOVLVWHPDGHFRVWRVVRQPXFKRPD\RUHV/DVLJXLHQWHWDEOD
ORPXHVWUDPiVFODUDPHQWH
7DEOD8WLOLGDGHVFRPSDUDGDVPLOORQHVGHSHVRV
DETALLE
AÑO 1
Con proyec
AÑO 2
Sin proyec
Con proyec
AÑO 3
Sin proyec
Con proyec
AÑO 4
Sin proyec
Con proyec
AÑO 5
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
)XHQWH$XWRUHV
$1$/,6,6'(6(1&,%,/,'$'
118
3DUD DQDOL]DU ORV HIHFWRV TXH WUDHUtD HO FDPELR GH YDORUHV HQ YDULDEOHV FRPR
ODV YHQWDV \ ORV FRVWRV GH RSHUDFLyQ VH KDUi XQ DQiOLVLV GHVHQVLELOLGDGSDUD
HVWXGLDUTXHWDQWRDIHFWDHOFDPELRGHHVWDVFRQGLFLRQHVDODUHQWDELOLGDGGHO
SUR\HFWR
$QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH9HQWDV
(ODQiOLVLVGHVHQVLELOLGDGVHKDUiWHQLHQGRHQFXHQWDTXHVHYDQDYDULDUODV
YHQWDVGHMDQGRFRQVWDQWHVORVRWURVLQGLFDGRUHVWDOFXDOFRPRDSDUHFHHQORV
SUHVXSXHVWRVGHOSUR\HFWR
9HQWDV
/DV YHQWDV SUHVHQWDGDV HQ OD VLJXLHQWH WDEOD IXHURQ DXPHQWDGDV HQ XQ FRQ UHVSHFWR D ODV YHQWDV SUR\HFWDGDV HQ ORV SUHVXSXHVWRV GH OD
LPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRVSRUyUGHQHVGHSURGXFFLyQ
7DEOD9HQWDVPLOORQHVGHSHVRV
AÑO 1
PRODUCTO
Valor
Funcionamiento comercial $
39,2
Funcionamiento contable
$
101,1
Publicidad
$
77,4
TOTAL
$
217,7
AÑO 2
%
Valor
18,0% $
44,7
AÑO 3
%
Valor
19% $
45,8
46,4% $ 110,5
47% $
122,1
35,5% $
79,9
34% $
86,5
$ 235,1
$
254,3
AÑO 4
%
Valor
18% $
52,4
AÑO 5
%
Valor
19% $
56,4
%
19%
48% $ 126,4
46% $
139,4
47%
34% $
96,1
35% $
100,9
34%
$ 274,7
$
296,7
)XHQWH$XWRUHV
&RVWRVGHRSHUDFLyQ
/RV FRVWRV GH RSHUDFLyQ QR VH YDUtDQ FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRSHURHVLPSRUWDQWHSUHVHQWDUOR
DFRQWLQXDFLyQSDUDUHDOL]DUHODQiOLVLVSHUWLQHQWH
7DEOD&RVWRVGHRSHUDFLyQ
119
COSTOS
Año 1
COSTOS FIJOS
$
Depreciacion $
Amortizacion inv. Diferidas $
Año 2
38.450.209 $
-
$
-
$
Año 3
Año 4
Año 5
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
45.336 $
45.336 $
45.336 $
45.336
$
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
133.658.340 $ 144.351.481 $
COSTOS VARIABLES
$ 124.702.151 $
-
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
)XHQWH$XWRUHV
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
(O HVTXHPD GH ,QJUHVRV \ *DVWRV TXH VH YLHQH SUHVHQWDQGR HQ ODV WDEODV
DQWHULRUHV VH FRQVHUYD HQ HVWH SUHVXSXHVWR QR REVWDQWH HQ OD WDEOD ORV
YDORUHVTXHYDUtDQVRQORVLQJUHVRV\VHPXHVWUDHQODWDEODODVXWLOLGDGHVTXH
VHREWHQGUtDQDOWHQHUXQDXPHQWRVLJQLILFDWLYRGHOHQODVYHQWDV
7DEOD)OXMRQHWRGHRSHUDFLRQHV
120
PERIODO
Año 1
TOTAL INGRESOS
Año 2
Año 3
Año 4
Año 5
$
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
$
179.467.596 $
191.564.739 $
207.223.893 $ 220.341.533 $
234.442.995
Costos Fijos $
38.450.209 $
40.495.544 $
Costos variables $
124.702.151 $
133.658.340 $
Imprevistos $
16.315.236 $
17.410.855 $
18.520.169 $
19.712.682 $
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
$
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
31.051.318 $
34.425.461 $
36.740.390 $
41.367.786 $
46.426.235
45.336 $
45.336 $
45.336 $
45.336
3.456.699 $
3.456.699 $
3.456.699
TOTAL COSTOS
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
-
44.352.243 $
44.352.243 $
44.352.243
144.351.481 $ 156.276.608 $
169.096.119
$
20.994.633
$ 31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
Flujo neto de inversiones
Flujo neto de operación
$
Flujo neto de caja
PERIODO OPERATIVO
Año 2
Año 3
$ -50.520.479 $ -1.152.460 $
Año 4
- $
P. LIQUIDAC.
Año 5
- $
Año liquidacion
- $
40.985.494
31.051.318 $ 34.470.797 $ 40.242.424 $ 44.869.821 $ 49.928.269 $
-
$ -19.469.161 $ 33.318.337 $ 40.242.424 $ 44.869.821 $ 49.928.269 $
40.985.494
)XHQWH$XWRUHV
121
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QHWRGHRSHUDFLRQHVORVGDWRVGHODWDEODVHSXGRREWHQHUHOIOXMRQHWRGH
FDMDVDELHQGRTXHKXERXQDXPHQWRGHOHQODVYHQWDV
3RUORDQWHULRUODWDVDLQWHUQDGHUHWRUQRHV
$QiOLVLVGHVHQVLELOLGDGFRQOD9DULDEOH&RVWRV
6H SODQWHD XQ SDQRUDPD HQ GRQGH ORV FRVWRV GH RSHUDFLyQ DXPHQWHQ \ ODV
GHPiV YDULDEOHV SODQWHDGDV HQ ORV SUHVXSXHVWRV GH LPSOHPHQWDFLyQ GHO
VLVWHPDGHFRVWRVVHPDQWHQJDQFRQVWDQWHV
9HQWDV
6HFRQVLGHUDQODVYHQWDVGHODWDEODSDUDHVWHSDQRUDPD
&RVWRVGHRSHUDFLyQ
/RV FRVWRV GH RSHUDFLyQ SUHVXSXHVWDGRV HQ OR TXH FRQFLHUQH D ORV FRVWRV
YDULDEOHV VH DXPHQWDURQ HQ XQ FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRORVFRVWRVILMRVVHGHMDURQLJXDO
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7DEOD&RVWRVGHRSHUDFLyQ
122
COSTOS
COSTOS FIJOS
$
Depreciacion $
Amortizacion inv. Diferidas $
AÑO 1
AÑO2
AÑO 3
AÑO 4
AÑO 5
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
45.336 $
45.336 $
45.336 $
45.336
-
$
-
$
$
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
-
168.698.737 $
182.543.809
Materiales $
$ 134.598.323 $ 144.271.007 $ 155.819.600 $
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
)XHQWH$XWRUHV
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
$FRQWLQXDFLyQVHPRVWUDUiODYDULDFLyQTXHWLHQHHOSUHVXSXHVWRGHLQJUHVRV\
JDVWRVDODXPHQWDUORVFRVWRVHQXQ
7DEOD)OXMRQHWRRSHUDFLRQDO
123
PERIODO
Año 1
TOTAL INGRESOS
Año 2
Año 3
Año 4
Año 5
$ 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
$ 190.353.385 $
TOTAL COSTOS
203.238.673 $
219.838.823 $
234.005.874 $
249.235.453
38.450.209 $
40.495.544 $
44.352.243 $
44.352.243 $
44.352.243
Costos variables $ 134.598.323 $
Costos Fijos $
Imprevistos $
UTILIDAD ANTES DE IMPUESTOS
$
144.271.007 $
155.819.600 $
168.698.737 $
182.543.809
17.304.853 $
18.472.122 $
19.666.981 $
20.954.895 $
22.339.402
11.176.615 $
14.413.727 $
15.661.073 $
20.334.015 $
25.451.626
$
780.000
Impuestos
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
10.058.953 $
12.972.354 $
14.094.966 $
18.300.613 $
22.204.464
45.336 $
45.336 $
45.336 $
45.336
3.456.699 $
3.456.699 $
3.456.699
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
-
$
$ 10.058.953 $ 13.017.690 $ 17.597.000 $ 21.802.647 $ 25.706.498
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
PERIODO OPERATIVO
Año 2
Año 3
Año 4
- $
P. LIQUIDAC.
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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QHWRGHRSHUDFLRQHVORVGDWRVGHODWDEODVHSXGRREWHQHUHOIOXMRQHWRGH
FDMDVDELHQGRTXHKXERXQDXPHQWRGHOHQFDGDXQRGHORVFRPSRQHQWHV
GHORVFRVWRVYDULDEOHV
124
3RUORDQWHULRUODWDVDLQWHUQDGHUHWRUQRHV
$QiOLVLVGHVHQVLELOLGDGFRQDXPHQWRHQ&RVWRV\9HQWDV
6H SODQWHD XQ SDQRUDPD HQ GRQGH ORV FRVWRV GH RSHUDFLyQ \ ODV YHQWDV
DXPHQWHQHQXQ
9HQWDV
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&RVWRVGHRSHUDFLyQ
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YDULDEOHV VH DXPHQWDURQ HQ XQ FRQ UHVSHFWR D ODV SUR\HFFLRQHV GH ORV
SUHVXSXHVWRVGHLPSOHPHQWDFLyQGHOSUR\HFWRORVFRVWRVILMRVVHGHMDURQLJXDO
DORVSUHVHQWDGRVHQODWDEOD/RVFRVWRVGHRSHUDFLyQVHSUHVHQWDURQHQOD
WDEOD
3UHVXSXHVWRGHLQJUHVRV\JDVWRV
$FRQWLQXDFLyQVHPRVWUDUiODYDULDFLyQTXHWLHQHHOSUHVXSXHVWRGHLQJUHVRV\
JDVWRVDODXPHQWDUORVFRVWRV\ODVYHQWDVHQXQ
7DEOD)OXMRQHWRRSHUDFLRQDO
125
PERIODO
AÑO 1
TOTAL INGRESOS
AÑO 2
AÑO 3
AÑO 4
AÑO 5
$
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
234.005.874
$
249.235.453
44.352.243 $
44.352.243
TOTAL COSTOS
$
190.353.385 $
203.238.673 $
219.838.823
$
Costos Fijos $
38.450.209 $
40.495.544 $
44.352.243
$
Costos variables $
134.598.323 $
144.271.007 $
155.819.600
$
$
182.543.809
Imprevistos $
17.304.853 $
18.472.122 $
19.666.981
$
20.954.895 $
22.339.402
$
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
$
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
23.543.113 $
26.861.327 $
28.675.553
$
32.671.679 $
37.019.927
45.336
$
45.336 $
45.336
3.456.699
$
3.456.699 $
3.456.699
UTILIDAD ANTES DE IMPUESTOS
UTILIDAD DESPUES IMPUESTO
UTILIDAD POR DISTRIBUIR
$
Depreciacion $
-
$
Amortizacion $
-
$
FLUJO NETO OPERACIONAL
$ 23.543.113 $
45.336 $
-
$
26.906.663 $
168.698.737
32.177.587 $ 36.173.713 $ 40.521.961
)XHQWH$XWRUHV
)OXMRQHWRGHFDMD
7DEOD)OXMRQHWRGHFDMD
P. PREOPERATIVO
CONCEPTO
Año 1
PERIODO OPERATIVO
Año 2
Año 3
-1.152.460 $
Año 4
- $
P. LIQUIDAC.
Año 5
Año liquidacion
Flujo neto de inversiones
$
-50.520.479 $
- $
- $
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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RECURSOS HUMANOS
SECCION
CARGOS
SUELDO BASICO
ADMINISTRACION
Auxiliar Contable
$
450.000
Contador
$
300.000
Mensajero
$
408.000
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
PRODUCCION
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Ges tiones y As es orias E.U.
Calle 37 No. 13-168 - Bloque 1 - Apto. 4A
Teléfono 336 33 83 - Celular 311 747 0813
PEREIRA - RISARALDA
NIT 816007875-1 RÉGIMEN COM ÚN
Somos retenedores del IVA al Régimen Simplificado
EU
5(6',$11R '(,QWHUYDOR+DELOLWDGRGHO1RDO1R
Señores:
NIT:
Dirección:
Teléfono:
CANT.
FACTURA DE VENTA
DIA
DETALLE
MES
Vr. UNIT.
Observaciones:
AÑO
Vr. TOTAL
SUB TOTAL
I.V.A.
TOTAL
-25*(78/,20$5,1+(55(5$1,75pJLPHQ&RP~Q/,72*5$),$<7,32*5$),$%2/,9$5&U7HO3HUHLUD
*
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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FIRMA Y SELLO DEL BENEFICIARIO
OBSERVACIONES:
C.C./NIT.
PREPARADO
REVISADO
APROBADO
CONTABILIZADO
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D eyanira S uárez
Cepillado, M anicure y Pedicur e
SERVICIO A DOM ICILIO
Celular: 310 3865345
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DAB
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:[email protected]
Pereira Colombia
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Grado de consumo: 1:letras, lineas. 2:Normal. 3: Fondos
COLOR
Tamaño
Tipo
Tipo de
Papel
trabajo
papel
Calidad Grado de Peso
Papel
Consumo Tinta
Desperdicio
Total tinta
Utilizada
C
M
A
N
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148
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BALANCE GENERAL LITOGRAFIA BOLIVAR
2002
BALANCE (MM)
2003
2004
2005
$ 221,7
$ 231,8
$ 237,5
$ 2,3
$ 15,5 $
$ 10,7
-1,5
$ 20,9
$ 7,8
$ 26,5
$ 13,1
$ 13,2
$ 12,2
$ 13,1
$ 13,4
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$ 211,0
$ 185,6
$ 21,1
$ 4,3
$
ACTIVOS TOTALES
$ 208,7
CORRIENTES
Caja y bancos
Inversiones
Inventarios
FIJOS
Maquinaria y equipos
Equipo de oficina
Equipo de computacion y comunicación
PASIVOS TOTALES
$
-
$
-
$
0,5 $
0,2
CORRIENTES
Obligaciones financieras
Sobregiros bancarios
Proveedores
Impuestos por pagar
$
-
$
-
$
0,5 $
0,2
$
0,0
0,50 $
0,00
0,20
$ 208,7
$ 208,7
$ 194,5
$ 20,7 $
$ 6,5
$ 221,7
$ 221,7
$ 208,7
19,20 $
-6,2 $
$ 231,3
$ 231,3
$ 221,70
19,60 $
-9,99 $
$ 237,3
$ 237,3
$ 231,31
17,70
-11,70
$ 208,7
$ 221,7
PATRIMONIO
capital social
Capital
Utilidad del ejercicio
Cuenta personal
PASIVO Y PATRIMONIO
$ 0,000
149
0
$ 231,8
$ 237,5
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PY G LITOGRAFIA BOLIVAR
2002
2003
2004
2005
P Y G (millones de Pesos)
$
INGRESOS OPERACIONALES $
Ventas
COSTO
Inventario Inicial
Compras
Inventario Final
UTILIDAD BRUTA
Gastos operacionales
UTILIDAD OPERACIONAL
Gastos financieros
170,00
$ 170,0
$ 71,0
$ 11,2
$ 73,0
$ 13,2
$ 99,0
$ 85,3
$ 13,7
$ 0,0
OTROS INGRESOS
Arrendamiento Recibido
UTILIDAD LIQUIDA
$
$
$
$
$
$
$
$
$ 7,0 $
$ 7,0 $
$ 20,7 $
175,20
175,20
76,60
$ 13,2
75,60
-12,20
98,60
86,40
$ 12,2
-
$
$
$
$
$
$
$
$
$
183,40
183,40
82,50
12,20
83,40
-13,10
100,90
88,30
$ 12,6
-
7,00 $
7,00 $
19,20 $
$
$
$
$
$
$
$
$
$
179,10
179,10
79,00
13,10
79,30
-13,40
100,10
89,40
$ 10,7
-
7,00 $
7,00 $
19,60 $
7,00
7,00
17,70
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AÑO 1
nomina
m1
Contador
$
m2
0,300 $
m3
0,500 $
m4
0,500 $
m5
0,500 $
m6
0,500 $
m7
0,500 $
m8
0,500 $
m9
0,500 $
m10
0,500 $
m11
0,500 $
m12
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
1,150 $ 1,150
Jefe de Produccion
$
1,000 $
1,000 $
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
0,330 $ 0,330
Encuadernadora 2
$
0,323 $
0,323 $
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) $
TOTAL AREA ADM.
TOTAL AREA PROD.
$
TOTAL NOMINA
$
0,550 $
0,550 $
1,554
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
-
$
1,754
1,754
1,754
-
$
-
5,503 $
5,503 $
4,879 $
4,879 $
4,879 $
4,879 $
4,879 $
4,879 $
5,429 $
5,429 $
4,879 $ 4,879
1,754
81,75143
)XHQWH$XWRUHV
E$xR
7DEOD1RPLQDDxRPLOORQHVGHSHVRV
AÑO 2
nomina
M13
m14
m15
M16
M17
M18
M19
M20
M21
M22
0,500 $
M23
0,500 $
M24
Contador
$
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
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 $
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.
TOTAL AREA PROD.
$
TOTAL NOMINA
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
1,754
4,879 $
4,879 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $
4,729 $ 4,729
1,754
78,10389
)XHQWH$XWRUHV
F$xR
7DEOD1RPLQDDxRPLOORQHVGHSHVRV
160
AÑO 3
NOMINA
Contador
M25
$
0,500
M26
$
0,500
M27
$
M28
0,500
$
0,500
M29
$
M30
0,500
$
0,500
M31
$
M32
0,500
$
M33
0,500
$
0,500
M34
$
M35
0,500
$
M36
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
$ 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
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.
TOTAL AREA PROD.
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
4,729
1,754
$
1,754
4,729
$
4,729
1,754
$
4,729
1,754
$
4,729
$
-
1,754
1,754
4,729
$ 4,729
$
TOTAL NOMINA
-
77,80389
)XHQWH$XWRUHV
G1RPLQD
7DEOD1RPLQDSUHVXSXHVWDGDHQODLPSOHPHQWDFLyQGHOVLVWHPDGHFRVWRV
PLOORQHVGHSHVRV
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.
TOTAL AREA PROD.
TOTAL NOMINA
20,850
$
60,901
81,751
21,050
$
57,054
78,104
)XHQWH$XWRUHV
161
21,050
$
56,754
77,804
21,050
$
56,754
77,804
21,050
$
56,754
77,804