oils of life
DESCRIPTION
EJEMPLO EVALUACIÒN DE PROYECTOSTRANSCRIPT
PRESENTACINOILS OF LIFETUTOR: YOLANDA ROCIO LEGUIZAMON VARGASEvaluacin De ProyectosINTEGRANTES: ANDREY FELIPE GARCIA POLOCHEINGRID JOHANA BONILLA HERNANDEZSANDRA VIVIANA SANCHEZ RUEDALEIDY MILENA DIAZ SAAVEDRAMERCY KATHERINE DIAZ VARGASPOLITECNICO GRANCOLOMBIANO2015
1. CASOPROYECTO DE INVERSION PARA REALIZAR LA CREACIN DE UNA EMPRESASe propone la creacin de una empresa procesadora de higuerilla la cual llamaremos OILS OF LIFE, ella contar con dos productos Aceite de higuerilla y crema de higuerilla para heridas, a los cuales se proyectan las siguientes ventas:ACEITE DE HIGUERILLAAO 12000 Unidades ProyectadasAOS 2, 3, 4, 53000 Unidades ProyectadasCREMA DE HIGUERILLAAO 1528 Unidades ProyectadasAOS 2, 3, 4, 5957 Unidades ProyectadasEl proyecto incluye compra de insumos importados:DEVALUACIN CONSIDERADA: 1%INFLACIN PAS IMPORTADOR: 2% AnualPRECIO DLAR: $2.000INFLACIN COLOMBIA: 3% AnualTodo se pagar y vender de contado
2. PRESUPUESTOSPRESUPUESTO OILS OF LIFEPROYECTO CREACIN DE EMPRESA PROCESADORA DE HIGUERILLAINVERSINConceptoAO 0AO 1AO 2AO 3AO 4AO 5Construccin Planta400,000,000Equipo450,000,000Total850,000,0000.00.00.00.00.01.1. Planta y EquipoConceptoCantidadValor UnitarioValor TotalVida til AosValor de salvamentoPlanta1400,000,000400,000,000200.0Equipo1450,000,000450,000,00010135,000,000Total850,000,000135,000,0001.1.1. Depreciacin EdificioTiempo Vida tilDepreciacin AnualDepreciacin AcumuladaValor Activo0400,000,000120,000,00020,000,000380,000,000220,000,00040,000,000360,000,000320,000,00060,000,000340,000,000420,000,00080,000,000320,000,000520,000,000100,000,000300,000,000620,000,000120,000,000280,000,000720,000,000140,000,000260,000,000820,000,000160,000,000240,000,000920,000,000180,000,000220,000,0001020,000,000200,000,000200,000,0001120,000,000220,000,000180,000,0001220,000,000240,000,000160,000,0001320,000,000260,000,000140,000,0001420,000,000280,000,000120,000,0001520,000,000300,000,000100,000,0001620,000,000320,000,00080,000,0001720,000,000340,000,00060,000,0001820,000,000360,000,00040,000,0001920,000,000380,000,00020,000,0002020,000,000400,000,0000.01.1.2. Depreciacin EquipoTiempo Vida tilDepreciacin AnualDepreciacin AcumuladaValor Activo0450,000,000145,000,00045,000,000405,000,000245,000,00090,000,000360,000,000345,000,000135,000,000315,000,000445,000,000180,000,000270,000,000545,000,000225,000,000225,000,000645,000,000270,000,000180,000,000745,000,000315,000,000135,000,000845,000,000360,000,00090,000,000945,000,000405,000,00045,000,0001045,000,000450,000,0000.01.1.3 Depreciacin AnualConceptoAo 1Ao 2Ao 3Ao 4Ao 5Valor de Salvamento Ao 5ConceptoAo 1Ao 2Ao 3Ao 3Ao 3Edificio20,000,00020,000,00020,000,00020,000,00020,000,000300,000,000Equipo45,000,00045,000,00045,000,00045,000,00045,000,000225,000,000Total65,000,00065,000,00065,000,00065,000,00065,000,000525,000,0002. ProduccinHIGUERILLA TONE.Aceite Ton.Crena Ton.1.00.70.31428.01000.0428.0AO 12857.02000.0857.0AO2,3,4,5ACEITE DE HIGUERILLAAO 0AO 1AO 2AO 3AO 4AO 5Cantidad producida (Ton.)1,0002,0002,0002,0002,000Precio Por Ton.$ 450,000.00463,500477,405491,727506,479521,673Total463,500,000954,810,000983,454,3001,012,957,9291,043,346,667CREMA DE HIGUERILLAAO 0AO 1AO 2AO 3AO 4AO 5Cantidad producida (Ton.)428857857857857Precio Por Ton.$ 200,000.00206,000212,180218,545225,102231,855Total88,168,000181,838,260187,293,408192,912,210198,699,5763. CostosCostos FijosAO 0AO 1AO 2AO 3AO 4AO 5Alquiler Terreno20,000,00020,600,00021,218,00021,854,54022,510,17623,185,481Costos Fijos12,360,00012,730,80013,112,72413,506,10613,911,289Total0.032,960,00033,948,80034,967,26436,016,28237,096,770Insumos (HIGUERILLA)AO 0AO 1AO 2AO 3AO 4AO 5Cantidad (Ton.)1,4282,8572,8572,8572,857Cantidad (Ton.) Importada6282,0572,0572,0572,057Precio Por Ton. Importada en dolares100102104106108110Relacin en pesos / devaluacin1,8301,8481,8671,8851,9041,923total en pesos118,394,705399,510,753411,575,977424,005,572436,810,540Cantidad (Ton.)800800800800800Precio Por Ton.257,500265,225273,182281,377289,819Total206,000,000212,180,000218,545,400225,101,762231,854,815TOTAL INSUMOS324,394,705611,690,753630,121,377649,107,334668,665,355TransporteAO 0AO 1AO 2AO 3AO 4AO 5Cantidad (Ton.)6282,0572,0572,0572,057Precio Por Ton.880906934962990Total552,6401,864,4651,920,3991,978,0112,037,351Mano de ObraAO 0AO 1AO 2AO 3AO 4AO 5Cantidad (Ton.)1,4282,8572,8572,8572,857Precio Por Ton.5,1505,3055,4645,6285,796Total7,354,20015,154,95715,609,60516,077,89316,560,230CombustiblesAO 0AO 1AO 2AO 3AO 4AO 5Cantidad (Ton.)1,4282,8572,8572,8572,857Precio Por Ton.2,3692,4402,5132,5892,666Total3,382,9326,971,2807,180,4187,395,8317,617,706Capital de trabajo$184,322,238Inflacin Colombia3%AnualInflacin EEUU2%AnualTasa de Impuestos =33%Devaluacin1%
3. ESTADOS FINANCIEROSESTADOS FINANCIEROS OILS OF LIFEBALANCE GENERALACTIVOSINICIALAO 1AO 2AO 3AO 4AO 5ACTIVO CORRIENTECAJA$184,322,238.40$204,683,889.39$509,032,260.71$729,245,257.42$953,576,843.64$1,180,656,819.76TOTAL AC CORRIENTE$184,322,238.40$204,683,889.39$509,032,260.71$729,245,257.42$953,576,843.64$1,180,656,819.76ACTIVOS FIJOSEDIFICIOS$ 400,000,000.00$ 380,000,000.00$ 360,000,000.00$ 340,000,000.00$ 320,000,000.00$ 300,000,000.00EQUIPO$ 450,000,000.00$ 405,000,000.00$ 360,000,000.00$ 315,000,000.00$ 270,000,000.00$ 225,000,000.00DEPRECIACIN$ 0.00$ 65,000,000.00$ 130,000,000.00$ 195,000,000.00$ 260,000,000.00$ 325,000,000.00TOTAL ACTIVO FIJO$ 850,000,000.00$ 785,000,000.00$ 720,000,000.00$ 655,000,000.00$ 590,000,000.00$ 525,000,000.00TOTAL ACTIVOS$ 1,034,322,238.40$ 989,683,889.39$ 1,229,032,260.71$ 1,384,245,257.42$ 1,543,576,843.64$ 1,705,656,819.76PASIVOSIMPUESTOS0.0$ 7,762.66$ 98,073,775.30$ 108,301,329.92$ 120,326,982.56$ 134,644,812.06TOTAL PASIVO CORRIENTE0.0$ 7,762.66$ 98,073,775.30$ 108,301,329.92$ 120,326,982.56$ 134,644,812.06OBLIGACIONES BANCARIAS$400,000,000$355,338,128$297,501,003$222,601,927.05$125,607,623.33$0.00OTROS000TOTAL PASIVO A MEDIANO Y LARGO PLAZO$400,000,000$355,338,128$297,501,003$222,601,927$125,607,623$0TOTAL PASIVO$400,000,000$355,345,890$395,574,779$330,903,257$245,934,606$134,644,812PATRIMONIOCAPITAL$634,322,238.40$634,322,238.40$634,337,998.94$833,457,482.13$1,053,342,000.45$1,297,642,237.76APORTES CAPITAL SOCIOS (EFECTIVO)$0.00$0.00$0.00$0.00$0.00$0.00UTILIDAD X DISTRIBUIR$0.00$0.00$0.00000UTILIDAD DEL EJERCICIO$0.00$15,760.54$199,119,483.18$219,884,518.32$244,300,237.31$273,369,769.94TOTAL PATRIMONIO$634,322,238.40$634,337,998.94$833,457,482.13$1,053,342,000.45$1,297,642,237.76$1,571,012,007.70TOTAL PASIVO + TOTAL DE PATRIMONIO$1,034,322,238.40$989,683,889.39$1,229,032,260.71$1,384,245,257.42$1,543,576,843.64$1,705,656,819.76$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00ESTADO DE RESULTADOSAO 0AO 1AO 2AO 3AO 4AO 5Inversin850,000,000Ventas551,668,0001,136,648,2601,170,747,7081,205,870,1391,242,046,243Salidas de EfectivoCostos Operacionales0.0368,644,477669,630,254689,799,064710,575,351731,977,412Otros IngresosDepreciacin65,000,00065,000,00065,000,00065,000,00065,000,000Gastos financieros118,000,000104,824,74887,762,79665,667,56837,054,249Ingresos por prestamos recibidos0.00.00.00.00.0Impuestos por Utilidades en venta de activos0.00.00.00.00.0Utilidades grabables23,523297,193,258328,185,848364,627,220408,014,582impuestos7,76398,073,775108,301,330120,326,983134,644,812Utilidades netas15,761199,119,483219,884,518244,300,237273,369,770Dividendos pagados0.00.00.00.00.0FLUJO DE CAJA (Con Inflacin)Utilidades netas15,761199,119,483219,884,518244,300,237273,369,770Valor de Salvamento de ActivosIngresos Por Salvamento de Activos135,000,000Depreciacin65,000,00065,000,00065,000,00065,000,00065,000,000Aportes capital socios (en efectivo)0.00.00.00.00.0Ingresos por prestamos recibidos0.00.00.00.00.0Dividendos pagados0.00.00.00.00.0Recuperacin capital de Trabajo184,322,23836,864,44836,864,44836,864,44836,864,44836,864,448Impuestos7,76398,073,775108,301,330120,326,983134,644,812Abono a deuda44,661,87257,837,12574,899,07696,994,304125,607,623Flujo de Caja(1,034,322,238)20,361,651304,348,371220,212,997224,331,586227,079,976Prestamo$400,000,000Interes29.50%EAPeriodo aoscuotaINTERESAMORTIZACINSALDO0$400,000,0001$162,661,872.21$118,000,000.00$44,661,872.21$355,338,127.792$162,661,872.21$104,824,747.70$57,837,124.51$297,501,003.293$162,661,872.21$87,762,795.97$74,899,076.24$222,601,927.054$162,661,872.21$65,667,568.48$96,994,303.73$125,607,623.335$162,661,872.21$37,054,248.88$125,607,623.33$0.00