PERIODO 0 1

1 Inversiones fijas -947,000,000 0

1.1 Terrenos -195,000,000
1.2 Construcción -230,000,000
1.3 Maquinaria y equipo -280,000,000
1.4 Muebles y enseres -52,000,000
1.5 Vehiculos -190,000,000

2 Inversiones diferidas -25,000,000

3 Capital de trabajo -45,000,000

4 TOTAL DE INVERSIONES -1,017,000,000 0

PERIODO 0 1
1 Ingreso por ventas 11,400,000,000
Unidades (Tn) 30,000
Precio ($) 380,000

2 TOTAL INGRESOS 11,400,000,000

PERIODO 0 1
1 Costos de fabricación 5,009,416,667
1.1 Costos Directos 4,745,000,000
- Materia prima 4,025,000,000
unidades 35,000
Precio 115,000

Mano de obra (incluye prestaciones

sociales) 120,000,000
-Materiales directos 600,000,000
unidades 1,200,000
Precio 500

1.2 Gastos indirectos 28,850,000

- Materiales indirectos 10,000,000
- Mano de obra indirecta 13,000,000
- Prestaciones sociales 5,850,000
1.3 Otros gastos indirectos 235,566,667
- Depreciación planta 71,166,667
Construcciones 11,500,000
Maquinaria y equipo 28,000,000
Vehiculo 31,666,667
- Amortización de diferidos 5,000,000
Servicios publicos 36,000,000
Impuesto predial 3,400,000
0.8%
- Imp. industria y comercio 114,000,000
1.0%
Seguros de planta 6,000,000
2 Gastos Administrativos 182,680,000
- Sueldos 122,400,000
- Prestaciones sociales 55,080,000
- Depreciación admin (muebles) 5,200,000

4 TOTAL COSTO 5,192,096,667

PERIODO 0 1
1 Ingresos por ventas 11,400,000,000
2 Costos totales 5,192,096,667
3 Util. Bruta ant de impuest 0 6,207,903,333

4 Impuestos renta 0 2,048,608,100

33%
5 Util. neta depues impuest 0 4,159,295,233

6 Reserva legal 0 415,929,523

10%
7 Utilidad por distribuir 0 3,743,365,710

8 Depreciaciones 0 76,366,667

9 Reserva Legal 0 415,929,523

10 Amortización de diferidos 0 5,000,000

11 Flujo de produccion 0 4,240,661,900

PERIODO 0 1
1 Flujo de produccion 0 4,240,661,900

2 Flujo de inversion -1,017,000,000 0

3 Flujo neto de caja -1,017,000,000 4,240,661,900

F.N.C Acumulado o incremental -1,017,000,000 3,223,661,900

 PRESUPUESTO DE INVERSION (Montaje de planta productora de concentrados) CIFRAS EN PES
2 3 4 5
0 0 0 0

0 0 0 0

PRESUPUESTO DE INGRESOS (Montaje de planta productora de concentrados) CIFRAS EN PESOS DE

2 3 4 5
17,100,000,000 22,800,000,000 22,800,000,000 22,800,000,000
45,000 60,000 60,000 60,000
380,000 380,000 380,000 380,000

17,100,000,000 22,800,000,000 22,800,000,000 22,800,000,000

PRESUPUESTO DE COSTOS (Montaje de planta productora de concentrados) CIFRAS EN PESO

2 3 4 5
7,381,916,667 9,754,416,667 9,754,416,667 9,754,416,667
7,117,500,000 9,490,000,000 9,490,000,000 9,490,000,000
6,037,500,000 8,050,000,000 8,050,000,000 8,050,000,000
52,500 70,000 70,000 70,000
115,000 115,000 115,000 115,000

180,000,000 240,000,000 240,000,000 240,000,000

900,000,000 1,200,000,000 1,200,000,000 1,200,000,000
1,800,000 2,400,000 2,400,000 2,400,000
500 500 500 500

28,850,000 28,850,000 28,850,000 28,850,000

10,000,000 10,000,000 10,000,000 10,000,000
13,000,000 13,000,000 13,000,000 13,000,000
5,850,000 5,850,000 5,850,000 5,850,000
 235,566,667 235,566,667 235,566,667 235,566,667
71,166,667 71,166,667 71,166,667 71,166,667
11,500,000 11,500,000 11,500,000 11,500,000
28,000,000 28,000,000 28,000,000 28,000,000
31,666,667 31,666,667 31,666,667 31,666,667
5,000,000 5,000,000 5,000,000 5,000,000
36,000,000 36,000,000 36,000,000 36,000,000
3,400,000 3,400,000 3,400,000 3,400,000

114,000,000 114,000,000 114,000,000 114,000,000

6,000,000 6,000,000 6,000,000 6,000,000

182,680,000 182,680,000 182,680,000 182,680,000
122,400,000 122,400,000 122,400,000 122,400,000
55,080,000 55,080,000 55,080,000 55,080,000
5,200,000 5,200,000 5,200,000 5,200,000

7,564,596,667 9,937,096,667 9,937,096,667 9,937,096,667

PRESUPUESTO DE PRODUCCION Montaje de planta productora de concentrados) CIFRAS EN PE

2 3 4 5
17,100,000,000 22,800,000,000 22,800,000,000 22,800,000,000
7,564,596,667 9,937,096,667 9,937,096,667 9,937,096,667
9,535,403,333 12,862,903,333 12,862,903,333 12,862,903,333

3,146,683,100 4,244,758,100 4,244,758,100 4,244,758,100

6,388,720,233 8,618,145,233 8,618,145,233 8,618,145,233

638,872,023 861,814,523 861,814,523 861,814,523

5,749,848,210 7,756,330,710 7,756,330,710 7,756,330,710

76,366,667 76,366,667 76,366,667 76,366,667

638,872,023 861,814,523 861,814,523 861,814,523

5,000,000 5,000,000 5,000,000 5,000,000

6,470,086,900 8,699,511,900 8,699,511,900 8,699,511,900

FLUJO NETO DE CAJA (Montaje de planta productora de concentrados) CIFRAS EN PESOS D

2 3 4 5
6,470,086,900 8,699,511,900 8,699,511,900 8,699,511,900

0 0 0 0

6,470,086,900 8,699,511,900 8,699,511,900 8,699,511,900

9,693,748,800 18,393,260,700 27,092,772,600 35,792,284,500

de concentrados) CIFRAS EN PESOS DE 2022
6 7 8 9
0 -190,000,000 0 0

-190,000,000

0 -190,000,000 0 0

centrados) CIFRAS EN PESOS DE 2022

6 7 8 9
22,800,000,000 22,800,000,000 22,800,000,000 22,800,000,000
60,000 60,000 60,000 60,000
380,000 380,000 380,000 380,000

22,800,000,000 22,800,000,000 22,800,000,000 22,800,000,000

e concentrados) CIFRAS EN PESOS DE 2022

6 7 8 9
9,749,416,667 9,749,416,667 9,749,416,667 9,749,416,667
9,490,000,000 9,490,000,000 9,490,000,000 9,490,000,000
8,050,000,000 8,050,000,000 8,050,000,000 8,050,000,000
70,000 70,000 70,000 70,000
115,000 115,000 115,000 115,000

240,000,000 240,000,000 240,000,000 240,000,000

1,200,000,000 1,200,000,000 1,200,000,000 1,200,000,000
2,400,000 2,400,000 2,400,000 2,400,000
500 500 500 500

28,850,000 28,850,000 28,850,000 28,850,000

10,000,000 10,000,000 10,000,000 10,000,000
13,000,000 13,000,000 13,000,000 13,000,000
5,850,000 5,850,000 5,850,000 5,850,000
 230,566,667 230,566,667 230,566,667 230,566,667
71,166,667 71,166,667 71,166,667 71,166,667
11,500,000 11,500,000 11,500,000 11,500,000
28,000,000 28,000,000 28,000,000 28,000,000
31,666,667 31,666,667 31,666,667 31,666,667

36,000,000 36,000,000 36,000,000 36,000,000

3,400,000 3,400,000 3,400,000 3,400,000

114,000,000 114,000,000 114,000,000 114,000,000

6,000,000 6,000,000 6,000,000 6,000,000

182,680,000 182,680,000 182,680,000 182,680,000
122,400,000 122,400,000 122,400,000 122,400,000
55,080,000 55,080,000 55,080,000 55,080,000
5,200,000 5,200,000 5,200,000 5,200,000

9,932,096,667 9,932,096,667 9,932,096,667 9,932,096,667

de concentrados) CIFRAS EN PESOS DE 2022

6 7 8 9
22,800,000,000 22,800,000,000 22,800,000,000 22,800,000,000
9,932,096,667 9,932,096,667 9,932,096,667 9,932,096,667
12,867,903,333 12,867,903,333 12,867,903,333 12,867,903,333

4,246,408,100 4,246,408,100 4,246,408,100 4,246,408,100

8,621,495,233 8,621,495,233 8,621,495,233 8,621,495,233

862,149,523 862,149,523 862,149,523 862,149,523

7,759,345,710 7,759,345,710 7,759,345,710 7,759,345,710

76,366,667 76,366,667 76,366,667 76,366,667

862,149,523 862,149,523 862,149,523 862,149,523

0 0 0 0

8,697,861,900 8,697,861,900 8,697,861,900 8,697,861,900

oncentrados) CIFRAS EN PESOS DE 2022

6 7 8 9
 8,697,861,900 8,697,861,900 8,697,861,900 8,697,861,900

0 -190,000,000 0 0

8,697,861,900 8,507,861,900 8,697,861,900 8,697,861,900

44,490,146,400 52,998,008,300 61,695,870,200 70,393,732,100

 10 11
0
195,000,000
46,000,000
56,000,000
10,400,000
76,000,000

45,000,000

0 428,400,000

10 11
22,800,000,000 22,800,000,000
60,000 60,000
380,000 380,000

22,800,000,000 22,800,000,000

10 11
9,749,416,667 9,749,416,667
9,490,000,000 9,490,000,000
8,050,000,000 8,050,000,000
70,000 70,000
115,000 115,000

240,000,000 240,000,000
1,200,000,000 1,200,000,000
2,400,000 2,400,000
500 500

28,850,000 28,850,000
10,000,000 10,000,000
13,000,000 13,000,000
5,850,000 5,850,000
 230,566,667 230,566,667
71,166,667 71,166,667
11,500,000 11,500,000
28,000,000 28,000,000
31,666,667 31,666,667

36,000,000 36,000,000
3,400,000 3,400,000

114,000,000 114,000,000

6,000,000 6,000,000
182,680,000 182,680,000
122,400,000 122,400,000
55,080,000 55,080,000
5,200,000 5,200,000

9,932,096,667 9,932,096,667

10 11
22,800,000,000 22,800,000,000
9,932,096,667 9,932,096,667
12,867,903,333 12,867,903,333

4,246,408,100 4,246,408,100

8,621,495,233 8,621,495,233

862,149,523 862,149,523

7,759,345,710 7,759,345,710

76,366,667 76,366,667

862,149,523 862,149,523

0 0

8,697,861,900 8,697,861,900

10 11
 8,697,861,900 8,697,861,900

0 428,400,000

8,697,861,900 9,126,261,900

79,091,594,000 88,217,855,900
 PRESUPUESTO
PERIODO 0 1 2
1 Flujo original de la inversión -1,017,000,000 0 0

2 Desembolso del credito 204,000,000

3 Amortización del credito 0 0 0

4 Intereses periodo de instalación -12,240,000

5 Flujo de inversión con financiación -825,240,000 0 0

PRESUPUESTO DE PRODUC
PERIODO 0 1 2
1 Util. Bruta ant de impuest 0 6,207,903,333 9,535,403,333

- Intereses del crédito 0 12,240,000 12,240,000

- Amort intereses por instalacion 0 2,448,000 2,448,000

2 Utilidad bruta ajustada 0 6,193,215,333 9,520,715,333

3 Impuestos 0 2,043,761,060 3,141,836,060

33%
4 Utilidad bruta despues de impuestos 0 4,149,454,273 6,378,879,273

5 Reserva legal 0 414,945,427 637,887,927

10%
6 Utilidad por distribuir 0 3,734,508,846 5,740,991,346

7 Depreciaciones 0 76,366,667 76,366,667

8 Reserva legal 0 414,945,427 637,887,927

9 Amortización de diferidos 0 5,000,000 5,000,000

10 Amort Intereses por instalación 0 2,448,000 2,448,000

11 Flujo de producción finan 0 4,233,268,940 6,462,693,940

FLUJO NETO DE CAJA

PERIODO 0 1 2
1 Flujo de produccion ajustado 0 4,233,268,940 6,462,693,940

2 Flujo de inversión ajustado -825,240,000 0 0

3 Flujo neto de caja con financiación -825,240,000 4,233,268,940 6,462,693,940

4 Flujo neto de caja sin financiación -1,017,000,000 4,240,661,900 6,470,086,900

5 F.N.C Acumulado con financiación -825,240,000 3,408,028,940 9,870,722,880

6 F.N.C Acumulado sin financiación -1,017,000,000 3,223,661,900 9,693,748,800

Como podemos observar en el estudio financiero del proyecto "Montaje de plant

neto de caja en las dos variables en el cual no es considerable la diferencia de val
tomada por parte del inversionista no afectará s
 PRESUPUESTO DE INGRESOS CIFRAS EN PESOS DE 2022
3 4 5 6 7
0 0 0 0 -190,000,000

-40,800,000 -40,800,000 -40,800,000 -40,800,000 -40,800,000

-40,800,000 -40,800,000 -40,800,000 -40,800,000 -230,800,000

PRESUPUESTO DE PRODUCCION CON FINANCIACIÓN (CIFRAS EN PESOS DE 2022)

3 4 5 6 7
12,862,903,333 12,862,903,333 12,862,903,333 12,867,903,333 12,867,903,333

12,240,000 9,792,000 7,344,000 4,896,000 2,448,000

2,448,000 2,448,000 2,448,000 2,448,000 2,448,000

12,848,215,333 12,850,663,333 12,853,111,333 12,860,559,333 12,863,007,333

4,239,911,060 4,240,718,900 4,241,526,740 4,243,984,580 4,244,792,420

8,608,304,273 8,609,944,433 8,611,584,593 8,616,574,753 8,618,214,913

860,830,427 860,994,443 861,158,459 861,657,475 861,821,491

7,747,473,846 7,748,949,990 7,750,426,134 7,754,917,278 7,756,393,422

76,366,667 76,366,667 76,366,667 76,366,667 76,366,667

860,830,427 860,994,443 861,158,459 861,657,475 861,821,491

5,000,000 5,000,000 5,000,000 0 0

2,448,000 2,448,000 2,448,000 2,448,000 2,448,000

8,692,118,940 8,693,759,100 8,695,399,260 8,695,389,420 8,697,029,580

FLUJO NETO DE CAJA CON FINANCIACIÓN (CIFRAS EN PESOS DE 2022)

3 4 5 6 7
8,692,118,940 8,693,759,100 8,695,399,260 8,695,389,420 8,697,029,580

-40,800,000 -40,800,000 -40,800,000 -40,800,000 -230,800,000

 8,651,318,940 8,652,959,100 8,654,599,260 8,654,589,420 8,466,229,580

8,699,511,900 8,699,511,900 8,699,511,900 8,697,861,900 8,507,861,900

18,522,041,820 27,175,000,920 35,829,600,180 44,484,189,600 52,950,419,180

18,393,260,700 27,092,772,600 35,792,284,500 44,490,146,400 52,998,008,300

del proyecto "Montaje de planta productora de concentrados" donde se puede analizar el flujo
considerable la diferencia de valores en financiación o sin financiación del proyecto. La decisión
te del inversionista no afectará sus ganancias a grande escala.
 8 9 10 11
0 0 0 428,400,000

0 0 0 428,400,000

8 9 10 11
12,867,903,333 12,867,903,333 12,867,903,333 12,867,903,333

0 0

12,867,903,333 12,867,903,333 12,867,903,333 12,867,903,333

4,246,408,100 4,246,408,100 4,246,408,100 4,246,408,100

8,621,495,233 8,621,495,233 8,621,495,233 8,621,495,233

862,149,523 862,149,523 862,149,523 862,149,523

7,759,345,710 7,759,345,710 7,759,345,710 7,759,345,710

76,366,667 76,366,667 76,366,667 76,366,667

862,149,523 862,149,523 862,149,523 862,149,523

0 0 0 0

0 0 0 0

8,697,861,900 8,697,861,900 8,697,861,900 8,697,861,900

8 9
8,697,861,900 8,697,861,900 8,697,861,900 8,697,861,900

0 0 0 428,400,000
 8,697,861,900 8,697,861,900 8,697,861,900 9,126,261,900

8,697,861,900 8,697,861,900 8,697,861,900 9,126,261,900

61,648,281,080 70,346,142,980 79,044,004,880 88,170,266,780

61,695,870,200 70,393,732,100 79,091,594,000 88,217,855,900