Presupuesto de Inversiones - Est
Concepto Unidad
Total
INVERSIONES FIJAS
Computadora de escritorio Pieza
Impresora de tickets Pieza
Escritorio Pieza
Silla Pieza
Victrina Pieza
Muebles de exibicion Pieza
Local M2
INVERSIONES DIFERIDAS
Capacitación
Capacitación Honorarios
Asistencia Técnica
Asistencia Técnica Honorarios
Estudio de mercado y otros estudios
Consultoría
Consultoría Honorarios
Otra inversión diferida
CAPITAL DE TRABAJO
Costos Variables
Materia Prima
Sombras Pieza
Rubores Pieza
Bases Pieza
Polvos Pieza
Labiales Pieza
Inversión por rubros
Concepto Monto
Inversión Fija 70.75%
Capital de Trabajo 19.69%
Capacitación 3.98%
Asistencia Técnica 1.59%
Estudio de mercado y otros estudios
Otra inversión diferida
Consultoría 3.98%
INVERSIONES
Rubro Cantidad
Inversión Fija $177,687.00
Capital de Trabajo $49,440.00
Capital Diferido $ 24,000.00
Total $251,127.00
upuesto de Inversiones - Estructura de Financiamiento
Precio Unitario Cantidad Total Aportación Grupo
100.00% 47.78%
$251,127.00 $120,000.00
$177,687.00 $120,000.00
$12,999.00 1 $12,999.00
$2,599.00 1 $2,599.00
$2,600.00 1 $2,600.00
$1,499.00 1 $1,499.00
$8,995.00 2 $17,990.00
$20,000.00 1 $20,000.00
0 1 $120,000.00 $120,000.00
$ 24,000.00
$10,000 1 $10,000
$4,000 1 $4,000
$10,000 $10,000
$49,440.00
$95 180 $17,100.00
$53 180 $9,540.00
$50 150 $7,500.00
$35 180 $6,300.00
$30 300 $9,000.00
TOTAL
100.00%
Porcentaje
70.75%
19.69%
9.56%
100.00%
Aportación INAES
52.21%
$131,127.00
$57,687.00
$12,999.00
$2,599.00
$2,600.00
$1,499.00
$17,990.00
$20,000.00
$ 24,000.00
$10,000
$4,000
$10,000
$49,440.00
$17,100.00
$9,540.00
$7,500.00
$6,300.00
$9,000.00
CONCEPTO Año 0 Año 1
APORTACIONES $251,127.00 -
Organización $120,000.00
INAES $131,127.00
INGRESOS $49,440.00 $968,400.00
Ingresos por venta $968,400.00
Financiamiento Capital de Trabajo $49,440.00
COSTOS DE OPERACIÓN $49,440.00 $818,518.00
COSTOS VARIABLES $49,440.00 $656,680.00
Materia Prima $49,440.00 $593,280.00
Sombras $17,100.00 $205,200.00
Rubores $9,540.00 $114,480.00
Bases $7,500.00 $90,000.00
Polvos $6,300.00 $75,600.00
Labiales $9,000.00 $108,000.00
Servicios
- -
- -
Mano de Obra $63,400.00
-
Empleados $63,400.00
- - -
COSTOS FIJOS - $161,838.00
Mano de Obra - $142,650.00
Administración General - $79,250.00
Encargado de ventas - $63,400.00
-
- -
- -
Servicios - $19,188.00
Luz eléctrica - $12,000.00
Teléfono $2,400.00
Internet $4,788.00
Capitalización de Apoyo $13,112.70
Flujo de Efectivo Anual -$251,127.00 $136,769.30
Flujo de Efectivo Anual Acumulado -$251,127.00 -$114,357.70
Flujo de Efectivo Anual - Proyección de Ingresos y Egresos
Año 2 Año 3 Año 4 Año 5 Año 6
- - -
$968,400.00 $968,400.00 $968,400.00 $968,400.00 $968,400.00
$968,400.00 $968,400.00 $968,400.00 $968,400.00 $968,400.00
$818,518.00 $818,518.00 $818,518.00 $818,518.00 $818,518.00
$656,680.00 $656,680.00 $656,680.00 $656,680.00 $656,680.00
$593,280.00 $593,280.00 $593,280.00 $593,280.00 $593,280.00
$205,200.00 $205,200.00 $205,200.00 $205,200.00 $205,200.00
$114,480.00 $114,480.00 $114,480.00 $114,480.00 $114,480.00
$90,000.00 $90,000.00 $90,000.00 $90,000.00 $90,000.00
$75,600.00 $75,600.00 $75,600.00 $75,600.00 $75,600.00
$108,000.00 $108,000.00 $108,000.00 $108,000.00 $108,000.00
- - - -
- - - -
- - - -
$63,400.00 $63,400.00 $63,400.00 $63,400.00 $63,400.00
$63,400.00 $63,400.00 $63,400.00 $63,400.00 $63,400.00
-
$161,838.00 $161,838.00 $161,838.00 $161,838.00 $161,838.00
$142,650.00 $142,650.00 $142,650.00 $142,650.00 $142,650.00
$79,250.00 $79,250.00 $79,250.00 $79,250.00 $79,250.00
$63,400.00 $63,400.00 $63,400.00 $63,400.00 $63,400.00
-
-
$19,188.00 $19,188.00 $19,188.00 $19,188.00 $19,188.00
$12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00
$2,400.00 $2,400.00 $2,400.00 $2,400.00 $2,400.00
$4,788.00 $4,788.00 $4,788.00 $4,788.00 $4,788.00
$13,112.70 $13,112.70 $13,112.70 $13,112.70 $13,112.70
$136,769.30 $136,769.30 $136,769.30 $136,769.30 $136,769.30
$22,411.60 $159,180.90 $295,950.20 $432,719.50 $569,488.80
resos
Año7 Año 8 Año 9 Año 10 Total
$251,127.00
$120,000.00
$131,127.00
$968,400.00 $968,400.00 $968,400.00 $968,400.00 $9,733,440.00
$968,400.00 $968,400.00 $968,400.00 $968,400.00 $9,684,000.00
$49,440.00
$818,518.00 $818,518.00 $818,518.00 $818,518.00 $8,234,620.00
$656,680.00 $656,680.00 $656,680.00 $656,680.00 $6,616,240.00
$593,280.00 $593,280.00 $593,280.00 $593,280.00 $5,982,240.00
$205,200.00 $205,200.00 $205,200.00 $205,200.00 $2,052,000.00
$114,480.00 $114,480.00 $114,480.00 $114,480.00 $1,144,800.00
$90,000.00 $90,000.00 $90,000.00 $90,000.00 $900,000.00
$75,600.00 $75,600.00 $75,600.00 $75,600.00 $756,000.00
$108,000.00 $108,000.00 $108,000.00 $108,000.00 $1,080,000.00
- - - -
- - - -
- - -
$63,400.00 $63,400.00 $63,400.00 $63,400.00 $634,000.00
$63,400.00 $63,400.00 $63,400.00 $63,400.00 $634,000.00
$161,838.00 $161,838.00 $161,838.00 $161,838.00 $1,618,380.00
$142,650.00 $142,650.00 $142,650.00 $142,650.00 $1,426,500.00
$79,250.00 $79,250.00 $79,250.00 $79,250.00 $792,500.00
$63,400.00 $63,400.00 $63,400.00 $63,400.00 $634,000.00
$19,188.00 $19,188.00 $19,188.00 $19,188.00 $191,880.00
$12,000.00 $12,000.00 $12,000.00 $12,000.00 $108,000.00
$2,400.00 $2,400.00 $2,400.00 $2,400.00 $21,600.00
$4,788.00 $4,788.00 $4,788.00 $4,788.00 $43,092.00
$13,112.70 $13,112.70 $13,112.70 $13,112.70 $131,127.00
$136,769.30 $136,769.30 $136,769.30 $136,769.30 $1,116,566.00
$706,258.10 $843,027.40 $979,796.70 $1,116,566.00
PRODUCTOS CANTIDAD ANUAL PRECIO/Unidad TOTAL
sombras 2160 $150.00 $324,000.00
Rubores 2160 $90.00 $194,400.00
Bases 1800 $90.00 $162,000.00
polvos 2160 $50.00 $108,000.00
Labiales 3600 $50.00 $180,000.00
TOTAL 11880 $430.00 $968,400.00
Depreciación
Concepto Valor
% Anual $
Computadora de escritorio $12,999.00 20% $2,599.8
Impresora de tickets $2,599.00 10% $459.90
Escritorio $2,600.00 10% $260.00
Silla $1,499.00 10% $149.90
Victrina $17,990.00 10% $1,799.00
Muebles de exibición $20,000.00 10% $2,000.00
Local $120,000.00 5% $6000
TOTAL $177,687.00 $13,266.8
DEPRECIACIÓN Y VALOR DE RESCATE
valor de rescate Tab
Años de duración
% $ Año 1 Año 2 Año 3
0% $ - 10 $2,599.80 $2,599.80 $2,599.80
0% $ - 10 $459.90 $459.90 $459.90
0% $ - 10 $260.00 $260.00 $260.00
0% $ - 10 $149.90 $149.90 $149.90
0% $ - 10 $1,799.00 $1,799.00 $1,799.00
0% $ - 10 $2,000.00 $2,000.00 $2,000.00
50% $60,000 10 $6,000.00 $6,000.00 $6,000.00
$60,000 $13,266.8 $13,266.8 $13,266.8
Tabla de Depreciación Anual
Año 4 Año 5 Año 6 Año 7 Año 8 Año 9 Año 10
$2,599.80 $2,599.80 $0.00 $0.00 $0.00 $0.00 $0.00
$459.90 $459.90 $459.90 $459.90 $459.90 $459.90 $459.90
$260.00 $260.00 $260.00 $260.00 $260.00 $260.00 $260.00
$149.90 $149.90 $149.90 $149.90 $149.90 $149.90 $149.90
$1,799.00 $1,799.00 $1,799.00 $1,799.00 $1,799.00 $1,799.00 $1,799.00
$2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00
$6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00
$13,266.8 $13,266.8 $10,667 $10,667 $10,667 $10,667 $10,667
RELACIÓN ANUA
VALORES PARA CALCULAR TIR, VAN Y RELACION B-C
COSTOS BENEFICIOS COSTOS
AÑO FACTOR ACTUALIZADO
TOTALES TOTALES ACTUALIZADO
0 $251,127.00 1 $251,127.00
1 $831,784.80 $968,400.00 0.959232613908873 $797,875.11
2 $831,784.80 $968,400.00 0.920127207586449 $765,347.83
3 $831,784.80 $968,400.00 0.882616026461821 $734,146.60
4 $831,784.80 $968,400.00 0.846634078140836 $704,217.36
5 $831,784.80 $968,400.00 0.812119019799363 $675,508.26
6 $829,185.00 $968,400.00 0.779011050167255 $645,944.28
7 $829,185.00 $968,400.00 0.747252805915832 $619,610.82
8 $829,185.00 $968,400.00 0.716789262269383 $594,350.90
9 $829,185.00 $968,400.00 0.687567637668473 $570,120.77
10 $829,185.00 $968,400.00 0.659537302319878 $546,878.44
TOTAL $8,304,849.00 $9,684,000.00 $6,905,127.35
RELACIÓN ANUAL BENEFICIO - COSTO
AN Y RELACION B-C TASA 2
BENEFICIOS FLUJOS
FACTOR DE ACTUALIZACIÓN
ALES ACTUALIZADOS SIN ACTUALIZAR ACTUALIZADOS
-$251,127.00 -$251,127.00 1
$928,920.86 $136,615.20 $131,045.76 0.921658986175115
$891,051.19 $136,615.20 $125,703.36 0.849455286797341
$854,725.36 $136,615.20 $120,578.76 0.782908098430729
$819,880.44 $136,615.20 $115,663.08 0.721574284267953
$786,456.06 $136,615.20 $110,947.80 0.665045423288436
$754,394.30 $139,215.00 $108,450.02 0.61294509058842
$723,639.62 $139,215.00 $104,028.80 0.564926350772738
$694,138.72 $139,215.00 $99,787.82 0.520669447716809
$665,840.50 $139,215.00 $95,719.73 0.479879675315031
$638,695.92 $139,215.00 $91,817.49 0.442285415036895
$7,757,742.97 $1,128,024.00 $852,615.62
VAN 1
𝟏
(𝟏+𝒊) 𝒕
i= 4.25% 0.0425
8.50%
FLUJOS ACTUALIZADOS
-$251,127.00
$125,912.63
$116,048.50
$106,957.15
$98,578.02
$90,855.31
$85,331.15
$78,646.22
$72,485.00
$66,806.45
$61,572.76
$652,066.19
VAN 2
CONCEPTO
Año 1 Año 2
Costos fijos $161,838.00 $161,838.00
Costos Variables $656,680.00 $656,680.00
Ventas $968,400.00 $968,400.00
Punto de equilibrio Ventas $502,771.46 $502,771.459
Punto de equilibrio ventas en % 51.91% 51.91%
𝐂𝐅
𝐏𝐄𝐕 =
𝐂𝐕
𝟏−
𝐕𝐓
PUNTO DE EQUILIBRIO:
Calculo del punto de equilibrio
Años
Año 3 Año 4 Año 5 Año 6 Año 7
$161,838.00 $161,838.00 $161,838.00 $161,838.00 $161,838.00
$656,680.00 $656,680.00 $656,680.00 $656,680.00 $656,680.00
$968,400.00 $968,400.00 $968,400.00 $968,400.00 $968,400.00
$502,771.459 $502,771.459 $502,771.459 $502,771.459 $502,771.459
51.91% 51.91% 51.91% 51.91% 51.91%
Año 8 Año 9 Año 10
$161,838.00 $161,838.00 $161,838.00
$656,680.00 $656,680.00 $656,680.00
$968,400.00 $968,400.00 $968,400.00
$502,771.459 $502,771.459 $502,771.459
51.91% 51.91% 51.91%
FLUJO NETO DE EFECTIVO
Año Ingreso Egreso Flujo
1 $928,920.86 $797,875.11 $131,045.76
2 $891,051.19 $765,347.83 $125,703.36
3 $854,725.36 $734,146.60 $120,578.76
4 $819,880.44 $704,217.36 $115,663.08
5 $786,456.06 $675,508.26 $110,947.80
6 $754,394.30 $645,944.28 $108,450.02
7 $723,639.62 $619,610.82 $104,028.80
8 $694,138.72 $594,350.90 $99,787.82
9 $665,840.50 $570,120.77 $95,719.73
10 $638,695.92 $546,878.44 $91,817.49
TOTAL $7,757,742.97 $6,654,000.35 $1,103,742.62
E
CONCEPTO
AÑO 1 AÑO 2
Ingresos $968,400.00 $968,400.00
Costos de Producción (CV) $656,680.00 $656,680.00
Utilidad Bruta $311,720.00 $311,720.00
Gastos de Administración (CF) $142,650.00 $142,650.00
Gastos de Ventas (CF) $19,188.00 $19,188.00
Costo fijo $161,838.00 $161,838.00
Utilidad de Operación $149,882.00 $149,882.00
Costos Financieros (Pago de interés)
Depreciaciones y amortizaciones $13,266.8 $13,266.8
Utilidad antes de impuestos $136,615.20 $136,615.20
ISR (30%) $40,984.56 $40,984.56
PTU (10%) $13,661.52 $13,661.52
Utilidad o pérdida Neta $81,969.12 $81,969.12
Pago del Principal (Pago del crédito)
Saldo antes de capitalización $81,969.12 $81,969.12
Capitaliación del apoyo $13,112.70 $13,112.70
Dividendos a los socios $68,856.42 $68,856.42
ESTADOS DE RESULTADOS
AÑOS
AÑO 3 AÑO 4 AÑO 5 AÑO 6 AÑO 7
$968,400.00 $968,400.00 $968,400.00 $968,400.00 $968,400.00
$656,680.00 $656,680.00 $656,680.00 $656,680.00 $656,680.00
$311,720.00 $311,720.00 $311,720.00 $311,720.00 $311,720.00
$142,650.00 $142,650.00 $142,650.00 $142,650.00 $142,650.00
$19,188.00 $19,188.00 $19,188.00 $19,188.00 $19,188.00
$161,838.00 $161,838.00 $161,838.00 $161,838.00 $161,838.00
$149,882.00 $149,882.00 $149,882.00 $149,882.00 $149,882.00
$13,266.8 $13,266.8 $13,266.8 $10,667 $10,667
$136,615.20 $136,615.20 $136,615.20 $139,215.00 $139,215.00
$40,984.56 $40,984.56 $40,984.56 $41,764.50 $41,764.50
$13,661.52 $13,661.52 $13,661.52 $13,921.50 $13,921.50
$81,969.12 $81,969.12 $81,969.12 $83,529.00 $83,529.00
$81,969.12 $81,969.12 $81,969.12 $83,529.00 $83,529.00
$13,112.70 $13,112.70 $13,112.70 $13,112.70 $13,112.70
$68,856.42 $68,856.42 $68,856.42 $70,416.30 $70,416.30
AÑO 8 AÑO 9 AÑO 10
$968,400.00 $968,400.00 $968,400.00
$656,680.00 $656,680.00 $656,680.00
$311,720.00 $311,720.00 $311,720.00
$142,650.00 $142,650.00 $142,650.00
$19,188.00 $19,188.00 $19,188.00
$161,838.00 $161,838.00 $161,838.00
$149,882.00 $149,882.00 $149,882.00
$10,667 $10,667 $10,667
$139,215.00 $139,215.00 $139,215.00
$41,764.50 $41,764.50 $41,764.50
$13,921.50 $13,921.50 $13,921.50
$83,529.00 $83,529.00 $83,529.00
$83,529.00 $83,529.00 $83,529.00
$13,112.70 $13,112.70 $13,112.70
$70,416.30 $70,416.30 $70,416.30
VALOR ACTUAL NETO Y TASA INTERNA DE RETORNO
Concepto Valor Obtenido
Flujo Neto de Efectivo Actualizado $ 1,103,742.62
Valor Actual Neto $ 852,615.62
Relación Beneficio /Costo 1.17
Tasa Interna de Retorno (Por interpolación) 22.32%
(Por formula de excel) 41.72%
Tasa de Actualización 4.25%
Cetes a 28 días (03-12-2020) 4.35%
puntos adicionales
ROA 32.6%
TIR=((𝑉𝐴𝑁1∗𝑇2)−
(𝑉𝐴𝑁2∗𝑇1))/
(𝑉𝐴𝑁1−𝑉𝐴𝑁2)
41.72%
