Incremento de costos 3%

COSTOS FIJOS 1 2
Sueldo de personal 2,095,640.29 2,207,980.47
Refrigerio 38,563.20 38,563.20
Materiales de limpieza 5,580.54 5,580.54
Energia electrica (Adm.) 6,180.00 6,180.00
Agua (Adm.) 2,400.00 2,400.00
Publicidad 30,900.00 30,900.00
Material de escritorio 3,284.67 3,284.67
Seguridad industrial 4,063.35 4,063.35
Combustible 13,354.29 13,354.29
Flete de camion para MP 3,000.00 3,000.00
Mantenimiento de automovil 3,090.00 3,000.00
TOTAL 2,206,056.34 2,318,306.52

Chorizos a base de lenteja Base de calculo Empaque de :

ITEM % de formula Bs/Unidad de venta

Lenteja 81.33% 10,664.95

Sal 5.94% 18.00

Ajo 0.18% 180.00
Pimentn molido 5.94% 12.00
Cebolla picada 2.48% 200.00
Comino 0.83% 250.00
Aji 0.83% 10.00
Perejil picado 1.65% 3.00
Oregano 0.83% 25.00
Fosfato 0.003% 585.00
TOTAL 100%
 3 4 5
2,207,980.47 2,207,980.47 2,207,980.47
38,563.20 38,563.20 38,563.20
5,580.54 5,580.54 5,580.54
6,180.00 6,180.00 6,180.00
2,400.00 2,400.00 2,400.00
30,900.00 30,900.00 30,900.00
3,284.67 3,284.67 3,284.67
4,063.35 4,063.35 4,063.35
13,354.29 13,354.29 13,354.29
3,000.00 3,000.00 3,000.00
3,000.00 3,000.00 3,000.00
2,318,306.52 2,318,306.52 2,318,306.52

TC 6.94
1 kg
Total Bs/Paquete de 1
Unidad venta kg Bs/kg de venta
kg

1,000.00 10.66 8.67

50.00 0.36 0.02

11.34 15.87 0.03
0.454 26.43 1.57
100.00 2.00 0.05
5.00 50.00 0.42
0.454 22.03 0.18
0.50 6.00 0.10
0.454 55.07 0.46
25.00 23.40 0.000702
11.50
 Incremento de cost
COSTOS VARIABLES 1
Energia de produccion 35,587.74
Agua de produccion 4,274.56
Materia prima 2,722,922.41
Envase 210,609.79
Total 2,973,394.49

Envase 0.89
Materia prima 11.50

ITEM 1
Costos fijo 2,206,056.34
Costos variable 2,973,394.49
Total 5,179,450.83
 3%
2 3 4 5
55,174.63 55,174.63 55,174.63 55,174.63
4,274.56 4,274.56 4,274.56 4,274.56
5,445,844.82 5,445,844.82 5,445,844.82 5,445,844.82
421,219.57 421,219.57 421,219.57 421,219.57
5,926,513.58 5,926,513.58 5,926,513.58 5,926,513.58

Bs/Paquete de 1 kg
Bs/Paquete de 1 kg

2 3 4 5
2,318,306.52 2,318,306.52 2,318,306.52 2,318,306.52
5,926,513.58 5,926,513.58 5,926,513.58 5,926,513.58
8,244,820.10 8,244,820.10 8,244,820.10 8,244,820.10
 Ingresos bs/ao
ITEM 1 2
PRECIO DE VENTA
Producto A (Bs/Kg) 28.00 29.68
CANTIDAD DE VENTA
Producto A kilo 229,920.00 459,840.00
TOTAL BS/AO 6,437,760.00 13,648,051.20
 3 4 5

31.46 33.35 35.35

459,840.00 459,840.00 459,840.00

14,466,934.27 15,334,950.33 16,255,047.35
 ITEM 0 1
Ingresos - 6,437,760.00
Costos - 5,179,450.83
IVA - -
IT - 193,132.80
Depreciaciones - 248,495.71
Amortizacion diferida - 3,458.80
Egresos - 5,624,538.14
UTILIDAD BRUTA - 813,221.86
IUE - 203,305.46
UTILIDAD NETA - 609,916.39
Inversion de activos 3,023,341.20 -
Inversion de capital de trabajo - 1,311,273.44
Total de inversiones 3,023,341.20 1,311,273.44
Valor de salvamento - -
Recuperacion de capital de trabajo - -
Depreciaciones - 248,495.71
Amortizacion diferida - 3,458.80
Beneficios no afectos a impuestos - 251,954.51
Flujo neto - 3,023,341.20 - 449,402.54

VAN Bs. 8,504,024.58

TIR 66.05%
RBC 1.23
Tasa de descuento privado 14.18%
VAN Beneficios 45,916,863.74
VAN Costos 37,412,839.16

ITEM 0 1
Flujo de ingresos - 6,689,714.51
Flujo de egresos 3,023,341.20 7,139,117.05
 2 3 4 5
13,648,051.20 14,466,934.27 15,334,950.33 16,255,047.35
8,244,820.10 8,244,820.10 8,244,820.10 8,244,820.10
450,521.11 797,646.61 893,235.61 984,991.31
409,441.54 434,008.03 460,048.51 487,651.42
248,495.71 248,495.71 248,495.71 248,495.71
3,458.80 3,458.80 3,458.80 3,458.80
9,356,737.26 9,728,429.25 9,850,058.74 9,969,417.34
4,291,313.94 4,738,505.02 5,484,891.59 6,285,630.00
1,072,828.48 1,184,626.26 1,371,222.90 1,571,407.50
3,218,485.45 3,553,878.77 4,113,668.69 4,714,222.50
- - 132,716.00 347,000.00
- - - -
- - 132,716.00 347,000.00
- - - 2,243,284.64
- - - 1,311,273.44
248,495.71 248,495.71 248,495.71 248,495.71
3,458.80 3,458.80 3,458.80 3,458.80
251,954.51 251,954.51 251,954.51 3,806,512.59
3,470,439.97 3,805,833.28 4,232,907.20 8,173,735.09

2 3 4 5
13,900,005.71 14,718,888.79 15,586,904.84 20,061,559.94
10,429,565.75 10,913,055.51 11,353,997.64 11,887,824.84
 ITEM 0 1
Ingresos - 6,437,760.00
Costos - 5,179,450.83
IVA - -
IT - 193,132.80
Costos financieros - 181,400.47
Depreciaciones - 248,495.71
Amortizacion diferida - 3,458.80
Egresos - 5,805,938.62
UTILIDAD BRUTA - 631,821.38
IUE - 157,955.35
UTILIDAD NETA - 473,866.04
Inversion de activos 3,023,341.20 -
Inversion de capital de trabajo - 1,311,273.44
Total de inversiones 3,023,341.20 1,311,273.44
Valor de salvamento - -
Recuperacion de capital de trabajo - -
Depreciaciones - 248,495.71
Amortizacion diferida - 3,458.80
Beneficios no afectos a impuestos - 251,954.51
Prestamo 1,511,670.60
Amortizacion a la deuda - 237,951.66
Flujo neto - 1,511,670.60 - 823,404.55

VAN Bs. 9,080,658.98

TIR 90.58%
RBC 1.23
Tasa de descuento privado 13.09%
VAN Beneficios 48,846,775.71
VAN Costos 39,766,116.73

ITEM 0 1
Flujo de ingresos 1,511,670.60 6,689,714.51
Flujo de egresos 3,023,341.20 7,513,119.07
 2 3 4 5
13,648,051.20 14,466,934.27 15,334,950.33 16,255,047.35
8,244,820.10 8,244,820.10 8,244,820.10 8,244,820.10
450,521.11 797,646.61 893,235.61 984,991.31
409,441.54 434,008.03 460,048.51 487,651.42
152,846.27 120,865.57 85,047.18 44,930.59
248,495.71 248,495.71 248,495.71 248,495.71
3,458.80 3,458.80 3,458.80 3,458.80
9,509,583.53 9,849,294.82 9,935,105.92 10,014,347.93
4,138,467.67 4,617,639.45 5,399,844.41 6,240,699.42
1,034,616.92 1,154,409.86 1,349,961.10 1,560,174.85
3,103,850.75 3,463,229.59 4,049,883.31 4,680,524.56
- - 132,716.00 347,000.00
- - - -
- - 132,716.00 347,000.00
- - - 2,243,284.64
- - - 1,311,273.44
248,495.71 248,495.71 248,495.71 248,495.71
3,458.80 3,458.80 3,458.80 3,458.80
251,954.51 251,954.51 251,954.51 3,806,512.59

266,505.86 298,486.57 334,304.96 374,421.55

3,089,299.40 3,416,697.53 3,834,816.86 7,765,615.60

2 3 4 5
13,900,005.71 14,718,888.79 15,586,904.84 20,061,559.94
10,810,706.31 11,302,191.25 11,752,087.98 12,295,944.33
Costo variable de chorizos a base de lenteja
ITEM 1 2
Energia de produccion 0.15 0.12
Agua de produccion 0.019 0.009
Materia prima 11.50 11.50
Envase 0.89 0.89
Total 12.56 12.51

Punto de equilibrio
ITEM 1 2
Costo fijo 2,206,056.34 2,318,306.52
Precio de venta 28.00 28.00
Costo variable unitario 12.56 12.51
Cantidad minima de producci 142,843.89 149,694.62
Cantidad de ventas 229,920.00 459,840.00
% 62.13% 32.55%
 3 4 5
0.12 0.12 0.12
0.009 0.009 0.009
11.50 11.50 11.50
0.89 0.89 0.89
12.51 12.51 12.51

3 4 5
2,318,306.52 2,318,306.52 2,318,306.52
28.00 28.00 28.00
12.51 12.51 12.51
149,694.62 149,694.62 149,694.62
459,840.00 459,840.00 459,840.00
32.55% 32.55% 32.55%