DEPRECIACION

Depreciacin (sta se considerar como lineal)ItemValor adquisicin total $Vida til (aos)12345678910Valor adquisicin - depreciacin acumuladaTapadora de banco cuadrada$ 39,00015$ 2,600$ 2,600$ 2,600$ 2,600$ 2,600$ 2,600$ 2,600$ 2,600$ 2,600$ 2,600$ 13,000$ 26,000Sanitizador$ 20,00015$ 1,333$ 1,333$ 1,333$ 1,333$ 1,333$ 1,333$ 1,333$ 1,333$ 1,333$ 1,333$ 6,667$ 13,333Airlock 3 piezas$ 1,60015$ 107$ 107$ 107$ 107$ 107$ 107$ 107$ 107$ 107$ 107$ 533$ 1,067Equipo Cornelius$ 40,00015$ 2,667$ 2,667$ 2,667$ 2,667$ 2,667$ 2,667$ 2,667$ 2,667$ 2,667$ 2,667$ 13,333$ 26,667Bidn de fermentacin 20 lt. plstico$ 99,0006$ 16,500$ 16,500$ 16,500$ 16,500$ 16,500$ 16,5000.00.00.0$ 99,000Olla 20 lt. acero inoxidable con llave de salida$ 73,80010$ 7,380$ 7,380$ 7,380$ 7,380$ 7,380$ 7,380$ 7,380$ 7,380$ 7,380$ 7,3800.0$ 73,800Densmetro$ 9,00015$ 600$ 600$ 600$ 600$ 600$ 600$ 600$ 600$ 600$ 600$ 3,000$ 6,000Probeta plstica 1 lt.$ 14,00010$ 1,400$ 1,400$ 1,400$ 1,400$ 1,400$ 1,400$ 1,400$ 1,400$ 1,400$ 1,4000.0$ 14,000Balanza$ 12,00010$ 1,200$ 1,200$ 1,200$ 1,200$ 1,200$ 1,200$ 1,200$ 1,200$ 1,200$ 1,2000.0$ 12,000Termmetro de varilla$ 2,97015$ 198$ 198$ 198$ 198$ 198$ 198$ 198$ 198$ 198$ 198$ 990$ 1,980pH metro$ 39,98015$ 2,665$ 2,665$ 2,665$ 2,665$ 2,665$ 2,665$ 2,665$ 2,665$ 2,665$ 2,665$ 13,327$ 26,653Refractmetro$ 79,99015$ 5,333$ 5,333$ 5,333$ 5,333$ 5,333$ 5,333$ 5,333$ 5,333$ 5,333$ 5,333$ 26,663$ 53,327Anafe 4 quemadores Maigas$ 329,29510$ 32,930$ 32,930$ 32,930$ 32,930$ 32,930$ 32,930$ 32,930$ 32,930$ 32,930$ 32,9300.0$ 329,295Campana$ 219,98010$ 21,998$ 21,998$ 21,998$ 21,998$ 21,998$ 21,998$ 21,998$ 21,998$ 21,998$ 21,9980.0$ 219,980Mesn$ 139,99010$ 13,999$ 13,999$ 13,999$ 13,999$ 13,999$ 13,999$ 13,999$ 13,999$ 13,999$ 13,9990.0$ 139,990Manguera plstico$ 1,99018$ 111$ 111$ 111$ 111$ 111$ 111$ 111$ 111$ 111$ 111$ 884$ 1,106Caera cobre$ 25,59818$ 1,422$ 1,422$ 1,422$ 1,422$ 1,422$ 1,422$ 1,422$ 1,422$ 1,422$ 1,422$ 11,377$ 14,221Computador$ 199,99010$ 19,999$ 19,999$ 19,999$ 19,999$ 19,999$ 19,999$ 19,999$ 19,999$ 19,999$ 19,9990.0$ 199,990Silla con escritorio$ 69,98010$ 6,998$ 6,998$ 6,998$ 6,998$ 6,998$ 6,998$ 6,998$ 6,998$ 6,998$ 6,9980.0$ 69,980Sillas para operarios$ 39,98010$ 3,998$ 3,998$ 3,998$ 3,998$ 3,998$ 3,998$ 3,998$ 3,998$ 3,998$ 3,9980.0$ 39,980Sillas clientes$ 59,97010$ 5,997$ 5,997$ 5,997$ 5,997$ 5,997$ 5,997$ 5,997$ 5,997$ 5,997$ 5,9970.0$ 59,970Estante$ 34,99010$ 3,499$ 3,499$ 3,499$ 3,499$ 3,499$ 3,499$ 3,499$ 3,499$ 3,499$ 3,4990.0$ 34,990Telfono$ 8,99010$ 899$ 899$ 899$ 899$ 899$ 899$ 899$ 899$ 899$ 8990.0$ 8,990Camioneta Hyundai Porter ao 2005$ 3,500,00010$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,0000.0$ 3,500,000TOTAL$ 503,833$ 503,833$ 503,833$ 503,833$ 503,833$ 503,833$ 487,332$ 487,332$ 487,332$ 487,332$ 89,775$ 4,972,324

INVERSIONES EN EQUIPAMIENTOMquinaCantidadValor adquisicin unitario (incluye IVA)Valor adquisicin total $Tapadora de banco cuadrada1$ 39,000.00$ 39,000Sanitizador1$ 20,000.00$ 20,000Ailock 3 piezas1$ 1,600.00$ 1,600Equipo Cornelius1$ 40,000.00$ 40,000Bidn de fermentacin 20 lts plastico22$ 4,500.00$ 99,000Olla 20 lts acero inox. Con llave de salida2$ 36,900.00$ 73,800Densmetro1$ 9,000.00$ 9,000Probeta plastica 1 lt1$ 14,000.00$ 14,000Balanza1$ 12,000.00$ 12,000Termmetro de varilla1$ 2,970.00$ 2,970pH metro1$ 39,980.00$ 39,980Refractmetro1$ 79,990.00$ 79,990Computador1$ 199,990.00$ 199,990Silla con escritorio1$ 69,980.00$ 69,980Sillas para operarios2$ 19,990.00$ 39,980Sillas clientes3$ 19,990.00$ 59,970Estante1$ 34,990.00$ 34,990Telfono1$ 8,990.00$ 8,990Meson1$ 139,990.00$ 139,990Anafe 4 quemadores Maigas1$ 329,295.00$ 329,295Campana2$ 109,990.00$ 219,980Camioneta Hyundai Porter ao 20051$ 3,500,000.00$ 3,500,000Manguera plstico1$ 1,990.00$ 1,990Caera cobre1$ 25,598.00$ 25,598Bidn de gas1$ 16,000.00$ 16,000Inversin inicial en maquinas$ 5,078,093

FLUJO DE CAJAFLUJO DE CAJA CON FORMULAS APLICADAS0.770% produccionproduccion en % de la capacidad mxima70%80%90%100%100%100%0.880% produccion0123456789100.990% produccionInversin inicial-$ 7,188,2610.1919% impuestoCapital de trabajo$ 3,054,667Ingreso por venta$ 32,578,560.00$ 37,232,640.00$ 41,886,720.00$ 46,540,800.00$ 46,540,800.00$ 46,540,800.00$ 46,540,800.00$ 46,540,800.00$ 46,540,800.00$ 46,540,800.00 - Costos por materia prima$ 12,688,578$ 14,501,232$ 16,313,886$ 18,126,540$ 18,126,540$ 18,126,540$ 18,126,540$ 18,126,540$ 18,126,540$ 18,126,540 - Costos por Mano de Obra$ 9,240,000$ 9,240,000$ 9,240,000$ 9,240,000$ 9,240,000$ 9,240,000$ 9,240,000$ 9,240,000$ 9,240,000$ 9,240,000Costos fijos$ 9,289,464$ 9,289,464$ 9,289,464$ 9,289,464$ 9,289,464$ 9,289,4649289464928946492894649289464Costos fijos mantencion vehiculo$ 239,439$ 239,439$ 239,439$ 239,439$ 239,439$ 239,439239439239439239439239439( Depreciacin)$ 503,833$ 503,833$ 503,833$ 503,833$ 503,833$ 503,833$ 487,332$ 487,332$ 487,332$ 487,332*ver depreciacin, ya que corresponde SOLO a la depreciacion del vehiculoUtilidad antes de impuesto$ 617,246$ 3,458,672$ 6,300,098$ 9,141,524$ 9,141,524$ 9,141,524$ 9,158,025$ 9,158,025$ 9,158,025$ 9,158,025Impuesto a las utilidades (19%)$ 117,276.77$ 657,147.71$ 1,197,018.65$ 1,736,889.59$ 1,736,889.59$ 1,736,889.59$ 1,740,024.78$ 1,740,024.78$ 1,740,024.78$ 1,740,024.78Utilidad neta$ 499,969.39$ 2,801,524.46$ 5,103,079.51$ 7,404,634.58$ 7,404,634.58$ 7,404,634.58$ 7,418,000.39$ 7,418,000.39$ 7,418,000.39$ 7,418,000.39Depreciacin$ 503,833$ 503,833$ 503,833$ 503,833$ 503,833$ 503,833$ 487,332$ 487,332$ 487,332$ 487,332Valor de desecho del proyecto89774.6666666667Recuperacin capital de trabajo9240000Flujo de efectivo (F$i)$ 10,242,928.001,003,802.233,305,357.295,606,912.357,908,467.417,908,467.417,908,467.417,905,332.227,905,332.227,905,332.2217,235,106.89VAN$ 25,968,138TIR

INGRESOS X VENTAS ANUALESao012345678910Nivel de produccion mensual (botellines)1696.81939.22181.62424242424242424242424242424Nivel de produccion anual (botellines)20361.623270.426179.229088290882908829088290882908829088Precio1600160016001600160016001600160016001600Ingreso x venta anual$ 32,578,560$ 37,232,640$ 41,886,720$ 46,540,800$ 46,540,800$ 46,540,800$ 46,540,800$ 46,540,800$ 46,540,800$ 46,540,800

INV OBRA FISICASINVERSION EN OBRAS FISICAStem de costosUnidad de medidaCantidadCosto unitario $Costo total $Vida til (aos)

Acondicionamiento$1.000.00020Inversin inicial en maquinas$1.000.000INVERSIONES EN EQUIPAMIENTO

Hoja1

BALANCE DE PERSONALPara un mes de servicioCargoNmero de puestosRemuneracin Mensual$ Unitario$ TotalAdministrador1Encargado de produccion1$ 450,000$ 450,000$ 5,400,000Operario1$ 250,000$ 250,000$ 3,000,000Administrador10.00.0Contador1$ 70,000$ 70,000$ 840,000Tecnico en mantencion10.00.00.0TOTAL$ 770,000$ 9,240,000

MATERIA PRIMAPara un mes de produccin = 800 lts.Costo mensualMaterialUnidad de medidaCantidad$ Unitario$ TotalMalta PilserKilogramo200$ 760$ 152,000Malta CarameloKilogramo12$ 1,080$ 12,960AvenaKilogramo12$ 990$ 11,880Lpulo FugglesGramos1960$ 33$ 64,680Levadura NottinghamGramos2200$ 228$ 501,600CarrageninaKilogramo80$ 52$ 4,160Pulpa de maracuyKilogramo40$ 4,582$ 183,280Pulpa de mangoKilogramo30$ 2,780$ 83,400Pulpa de guayabaKilogramo20$ 3,749$ 74,980Tapas coronaUnidad2430$ 13.5$ 32,805Botellas de vidrio 330 cc.Unidad2430$ 160$ 388,800TOTAL$ 1,510,545$ 18,126,540

OTROS COSTOS DE FABRICAPara un mes de produccinInsumoUnidad de medidaCantidadCosto mensual$ Unitario$ TotalANUALAgua potableMetro cubico27.5$ 792.08$ 32,626Energa electricaKw/hr196$ 124$ 25,506Servicio telefonia + Internet$ 28,990GasKilogramo30$ 16,000$ 32,000Arriendo$ 150,000Imprevistos$ 100,000Materiales de oficina$ 30,000Materiales de aseo$ 15,000Utensilios varios$ 10,000Publicidad$ 200,000Combustible$ 150,000TOTAL$ 774,122$ 9,289,464

CF ANUAL MTTO VEHICULOItemMonto anualMantencin y revision de vehiculo$ 200,000Pago permiso circulacin$ 21,599Seguro automotriz obligatorio$ 5,190Revisin tcnica$ 12,650TOTAL$ 239,439

INVERSIONES EN LA ORGANIZACIONItemCantidadValor adquisicin unitario (incluye IVA)Valor adquisicin total $Vida til (aos)OBRA FISICA$ 1,000,000.00$ 1,000,000.00Tapadora de banco1$ 39,000.00$ 39,000.00Sanitizador1$ 20,000.00$ 20,000.00Airlock 3 piezas1$ 1,600.00$ 1,600.00Equipo Cornelius1$ 40,000.00$ 40,000.00Bidn de fermentacin 20 lts plastico22$ 4,500.00$ 99,000.00Olla 20 lts acero inoxidable con llave de salida2$ 36,900.00$ 73,800.00Densmetro1$ 9,000.00$ 9,000.00Probeta plastica 1 lt1$ 14,000.00$ 14,000.00Balanza1$ 12,000.00$ 12,000.00Termometro de varilla1$ 2,970.00$ 2,970.00pH metro1$ 39,980.00$ 39,980.00Refractmetro1$ 79,990.00$ 79,990.00Anafe 4 quemadores Maigas1$ 329,295.00$ 329,295.00Campana2$ 109,990.00$ 219,980.00Mesn1$ 139,990.00$ 139,990.00Manguera plastico1$ 1,990.00$ 1,990.00Caeria cobre1$ 25,598.00$ 25,598.00Bidn de gas1$ 16,000.00$ 16,000.00TOTAL EQUIPAMIENTO$ 1,164,193.00Computador1$ 199,990.00$ 199,990.00Silla con escritorio1$ 69,980.00$ 69,980.00Sillas para operarios2$ 19,990.00$ 39,980.00Sillas para clientes3$ 19,990.00$ 59,970.00Estante1$ 34,990.00$ 34,990.00Telfono1$ 8,990.00$ 8,990.00TOTAL EQUIPOS DE OFICINA$ 413,900.00Camioneta Hyundai porter ao 20051$ 3,500,000$ 3,500,000TOTAL VEHICULO$ 3,500,000PUBLICIDAD INICIAL$ 1,000,000.00$ 1,000,000.00PATENTE DE ALCOHOLES2,5 UTM$ 110,168.00INVERSION INICIAL$ 7,188,261.00

RESUMEN K TRAB 1 MESMano de obra$ 770,000Materia prima$ 1,510,545Gasto fijo (agua, luz, gas)$ 774,122TOTAL$ 3,054,667

INVERSION TOTAL PYInversionesCostoInversion inicial$ 7,188,261Capital de trabajo$ 770,000TOTAL$ 7,958,261

tabla pagosmesdeuda a pagarPago interesamortizacion deudacuota mensualsaldo de la deuda$ 7,078,901.001$ 7,078,901.00$ 34,686.61$ 1,165,446.39$ 1,200,133.00$ 5,913,454.612$ 5,913,454.61$ 289,759.28$ 910,373.72$ 1,200,133.00$ 5,003,080.893$ 5,003,080.89$ 245,150.96$ 954,982.04$ 1,200,133.00$ 4,048,098.854$ 4,048,098.85$ 198,356.84$ 1,001,776.16$ 1,200,133.00$ 3,046,322.705$ 3,046,322.70$ 149,269.81$ 1,050,863.19$ 1,200,133.00$ 1,995,459.516$ 1,995,459.51$ 97,777.52$ 1,102,355.48$ 1,200,133.00$ 893,104.037$ 893,104.03$ 43,762.10$ 1,156,370.90$ 1,200,133.00-$ 263,266.888-$ 263,266.88-$ 12,900.08$ 1,213,033.08$ 1,200,133.00-$ 1,476,299.959-$ 1,476,299.95-$ 72,338.70$ 1,272,471.70$ 1,200,133.00-$ 2,748,771.6510-$ 2,748,771.65-$ 134,689.81$ 1,334,822.81$ 1,200,133.00-$ 4,083,594.4611-$ 4,083,594.46-$ 200,096.13$ 1,400,229.13$ 1,200,133.00-$ 5,483,823.5912-$ 5,483,823.59-$ 268,707.36$ 1,468,840.36$ 1,200,133.00-$ 6,952,663.95