Estudio Financiero Concreto Premezclado
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Valor de planta 6,227,911.02 Silos 450,000.00 Equipo de transporte 2,491,164.41 Instalaciones 934,186.65 Terreno 1,500,000.00 11,603,262.08 Factor de Lang 3.1 Costo de la planta 35,970,112.45 Costo fijo 35,970,112.45 Costos directos 25,179,078.72 Costos Indirectos 10,791,033.74 Ingeniería y supervisión 2,589,848.10 Capital fijo 44,962,640.56 Capital de trabajo 8,992,528.11 Costo concreto/m3 1608.04 CIT COSTO DE INVERSIÓN TOTAL VE VIDA ECONÓMICA DE LA PLANTA (AÑOS) TASA DE REF TASA MÍNIMA ATRACTIVA DE RETORNO CAM COSTO ANUAL DE MANTENIMIENTO IACM INCREMENTO ANUAL EN EL COSTO DE MANTENIMIENTO COA COSTO DE OPERACIÓN ANUAL (% DE LA INVERSIÓN) IACO INCREMENTO ANUAL EN EL COSTO DE OPERACIÓN IACMP INCREMENTO ANUAL EN EL COSTO DE LA MATERIA PIMA IAP INCREMENTO ANUAL ENLA PRODUCCIÓN CMP COSTO DE LA MATERIA PRIMA CC/M3 COSTO POR M3 DE CONCRETO PRODUCIDO VS VALOR DE SALVAMENTO (% DE LA INVERSIÓN TOTAL) PRODUCCIÓN (M3) DIARIO MENSUAL ANUAL 1472 36800 441600 1 2 3 4 AÑO MANTENIMIENTO OPERACIÓN A=P(A/P,i,n) 0.03 de CIT 0.05 del COA COSTO ANUAL DE INVERSIÓN
description
Análisis de rentabilidad de producción de concreto premezclado
Transcript of Estudio Financiero Concreto Premezclado
Valor de planta 6,227,911.02 Silos 450,000.00 Equipo de transporte 2,491,164.41 Instalaciones 934,186.65 Terreno 1,500,000.00
11,603,262.08
Factor de Lang 3.1Costo de la planta 35,970,112.45
Costo fijo 35,970,112.45 Costos directos 25,179,078.72 Costos Indirectos 10,791,033.74 Ingeniería y supervisión 2,589,848.10
Capital fijo 44,962,640.56 Capital de trabajo 8,992,528.11
Costo concreto/m3 1608.04
CIT COSTO DE INVERSIÓN TOTALVE VIDA ECONÓMICA DE LA PLANTA (AÑOS)TASA DE REF TASA MÍNIMA ATRACTIVA DE RETORNOCAM COSTO ANUAL DE MANTENIMIENTOIACM INCREMENTO ANUAL EN EL COSTO DE MANTENIMIENTOCOA COSTO DE OPERACIÓN ANUAL (% DE LA INVERSIÓN)IACO INCREMENTO ANUAL EN EL COSTO DE OPERACIÓNIACMP INCREMENTO ANUAL EN EL COSTO DE LA MATERIA PIMAIAP INCREMENTO ANUAL ENLA PRODUCCIÓNCMP COSTO DE LA MATERIA PRIMACC/M3 COSTO POR M3 DE CONCRETO PRODUCIDOVS VALOR DE SALVAMENTO (% DE LA INVERSIÓN TOTAL)
PRODUCCIÓN (M3) EQUILIBRIODIARIO MENSUAL ANUAL 207.709923769043
1472 36800 441600
1 2 3 4 5
AÑO MANTENIMIENTO OPERACIÓN COSTO ANUAL
A=P(A/P,i,n) 0.03 de CIT 0.05 del COA 2+3+4
COSTO ANUAL DE INVERSIÓN
1 -$7,258,625.15 -$1,348,879.22 -$2,248,132.03 -$10,855,636.402 -$7,258,625.15 -$1,389,345.59 -$2,360,538.63 -$11,008,509.383 -$7,258,625.15 -$1,431,025.96 -$2,478,565.56 -$11,168,216.684 -$7,258,625.15 -$1,473,956.74 -$2,602,493.84 -$11,335,075.735 -$7,258,625.15 -$1,518,175.44 -$2,732,618.53 -$11,509,419.136 -$7,258,625.15 -$1,563,720.71 -$2,869,249.46 -$11,691,595.327 -$7,258,625.15 -$1,610,632.33 -$3,012,711.93 -$11,881,969.418 -$7,258,625.15 -$1,658,951.30 -$3,163,347.53 -$12,080,923.989 -$7,258,625.15 -$1,708,719.84 -$3,321,514.90 -$12,288,859.89
10 -$7,258,625.15 -$1,759,981.43 -$3,487,590.65 -$12,506,197.2311 -$7,258,625.15 -$1,812,780.87 -$3,661,970.18 -$12,733,376.2112 -$7,258,625.15 -$1,867,164.30 -$3,845,068.69 -$12,970,858.14
1 2 3 4M3 441,600.00 450,432.00 459,440.64 468,629.45
$186,310.83 $186,310.83 $186,310.83 $186,310.83$ $ 710,110,464.00 $ 724,312,673.28 $ 738,798,926.75 $ 753,574,905.28
$710,296,774.83 $724,498,984.11 $738,985,237.57 $753,761,216.11
-$7,258,625.15 -$7,258,625.15 -$7,258,625.15 -$7,258,625.15
-$1,348,879.22 -$1,389,345.59 -$1,431,025.96 -$1,473,956.74OPERACIÓN -$2,248,132.03 -$2,360,538.63 -$2,478,565.56 -$2,602,493.84
ISR 32% -$ 227,235,348.48 -$ 231,780,055.45 -$ 236,415,656.56 -$ 241,143,969.69
-$ 408,669,888.00 -$ 416,843,285.76 -$ 425,180,151.48 -$ 433,683,754.50 -$646,760,872.88 -$659,631,850.59 -$672,764,024.71 -$686,162,799.93
FLUJO $63,535,901.95 $64,867,133.52 $66,221,212.86 $67,598,416.18
VALOR ANUAL DE SALVAMENTO
COSTO ANUAL DE INVERSIÓN
MANTENIMIENTO
COSTO ANUAL DE MATERIA
PRIMA
44,962,640.56 12
12%3%3%5%5%2%2%
925.431608.04
10%
FACTIBLE TIR>TMAR
6 7 8 9 10
PRODUCCIÓN ANUAL
M3 $ ISR 32%
A=F(A/F,i,n) PA+IAP*0.02 7*CC/m3 32%*8 CMP*7
VALOR ANUAL DE SALVAMENTO
COSTO ANUAL DE MATERIA PRIMA
$186,310.83 441600.00 $ 710,110,464.00 -$ 227,235,348.48 -$ 408,669,888.00 $186,310.83 450432.00 $ 724,312,673.28 -$ 231,780,055.45 -$ 416,843,285.76 $186,310.83 459440.64 $ 738,798,926.75 -$ 236,415,656.56 -$ 425,180,151.48 $186,310.83 468629.45 $ 753,574,905.28 -$ 241,143,969.69 -$ 433,683,754.50 $186,310.83 478002.04 $ 768,646,403.39 -$ 245,966,849.08 -$ 442,357,429.59 $186,310.83 487562.08 $ 784,019,331.45 -$ 250,886,186.07 -$ 451,204,578.19 $186,310.83 497313.32 $ 799,699,718.08 -$ 255,903,909.79 -$ 460,228,669.75 $186,310.83 507259.59 $ 815,693,712.44 -$ 261,021,987.98 -$ 469,433,243.15 $186,310.83 517404.78 $ 832,007,586.69 -$ 266,242,427.74 -$ 478,821,908.01 $186,310.83 527752.88 $ 848,647,738.43 -$ 271,567,276.30 -$ 488,398,346.17 $186,310.83 538307.94 $ 865,620,693.20 -$ 276,998,621.82 -$ 498,166,313.09 $186,310.83 549074.09 $ 882,933,107.06 -$ 282,538,594.26 -$ 508,129,639.35
TIR
5 6 7 8 9 478,002.04 487,562.08 497,313.32 507,259.59 517,404.78
$186,310.83 $186,310.83 $186,310.83 $186,310.83 $186,310.83 $ 768,646,403.39 $ 784,019,331.45 $ 799,699,718.08 $ 815,693,712.44 $ 832,007,586.69
$768,832,714.21 $784,205,642.28 $799,886,028.91 $815,880,023.27 $832,193,897.52
-$7,258,625.15 -$7,258,625.15 -$7,258,625.15 -$7,258,625.15 -$7,258,625.15
-$1,518,175.44 -$1,563,720.71 -$1,610,632.33 -$1,658,951.30 -$1,708,719.84-$2,732,618.53 -$2,869,249.46 -$3,012,711.93 -$3,163,347.53 -$3,321,514.90
-$ 245,966,849.08 -$ 250,886,186.07 -$ 255,903,909.79 -$ 261,021,987.98 -$ 266,242,427.74
-$ 442,357,429.59 -$ 451,204,578.19 -$ 460,228,669.75 -$ 469,433,243.15 -$ 478,821,908.01 -$699,833,697.81 -$713,782,359.57 -$728,014,548.95 -$742,536,155.10 -$757,353,195.64
$68,999,016.41 $70,423,282.71 $71,871,479.96 $73,343,868.17 $74,840,701.88
11 12
FLUJO ANUAL FLUJO ACUMULADO
5+6+8+9+10 Σ
$63,535,901.95 $63,535,901.95$64,867,133.52 $128,403,035.47$66,221,212.86 $194,624,248.34$67,598,416.18 $262,222,664.52$68,999,016.41 $331,221,680.93$70,423,282.71 $401,644,963.64$71,871,479.96 $473,516,443.61$73,343,868.17 $546,860,311.77$74,840,701.88 $621,701,013.65$76,362,229.56 $698,063,243.21$77,908,692.90 $775,971,936.11$79,480,326.13 $855,452,262.25
Err:523 VAN $429,871,429.03
10 11 12 527,752.88 538,307.94 549,074.09
$186,310.83 $186,310.83 $186,310.83 $ 848,647,738.43 $ 865,620,693.20 $ 882,933,107.06
$848,834,049.26 $865,807,004.02 $883,119,417.89
-$7,258,625.15 -$7,258,625.15 -$7,258,625.15
-$1,759,981.43 -$1,812,780.87 -$1,867,164.30-$3,487,590.65 -$3,661,970.18 -$3,845,068.69
-$ 271,567,276.30 -$ 276,998,621.82 -$ 282,538,594.26
-$ 488,398,346.17 -$ 498,166,313.09 -$ 508,129,639.35 -$772,471,819.70 -$787,898,311.12 -$803,639,091.76
$76,362,229.56 $77,908,692.90 $79,480,326.13
Valor de planta 6,227,911.02 Silos 450,000.00 Equipo de transporte 2,491,164.41 Instalaciones 934,186.65 Terreno 1,500,000.00
11,603,262.08
Factor de Lang 3.1Costo de la planta 35,970,112.45
Costo fijo 35,970,112.45 Costos directos 25,179,078.72 Costos Indirectos 10,791,033.74 Ingeniería y supervisión 2,589,848.10
Capital fijo 44,962,640.56 Capital de trabajo 8,992,528.11
Costo concreto/m3 1608.04
CIT COSTO DE INVERSIÓN TOTALVE VIDA ECONÓMICA DE LA PLANTA (AÑOS)TASA DE REF TASA MÍNIMA ATRACTIVA DE RETORNOCAM COSTO ANUAL DE MANTENIMIENTOIACM INCREMENTO ANUAL EN EL COSTO DE MANTENIMIENTOCOA COSTO DE OPERACIÓN ANUAL (% DE LA INVERSIÓN)IACO INCREMENTO ANUAL EN EL COSTO DE OPERACIÓNIACMP INCREMENTO ANUAL EN EL COSTO DE LA MATERIA PRIMAIAP INCREMENTO ANUAL ENLA PRODUCCIÓNCMP COSTO DE LA MATERIA PRIMACC/M3 COSTO POR M3 DE CONCRETO PRODUCIDOVS VALOR DE SALVAMENTO (% DE LA INVERSIÓN TOTAL)
PRODUCCIÓN (M3) EQUILIBRIODIARIO MENSUAL ANUAL 234.306636023514
1472 36800 441600
1 2 3 4 5
AÑO MANTENIMIENTO OPERACIÓN COSTO ANUAL
A=P(A/P,i,n) 0.03 de CIT 0.05 del COA 2+3+4
COSTO ANUAL DE INVERSIÓN
1 -$8,651,474.49 -$1,348,879.22 -$2,248,132.03 -$12,248,485.742 -$8,651,474.49 -$1,389,345.59 -$2,360,538.63 -$12,401,358.713 -$8,651,474.49 -$1,431,025.96 -$2,478,565.56 -$12,561,066.014 -$8,651,474.49 -$1,473,956.74 -$2,602,493.84 -$12,727,925.075 -$8,651,474.49 -$1,518,175.44 -$2,732,618.53 -$12,902,268.466 -$8,651,474.49 -$1,563,720.71 -$2,869,249.46 -$13,084,444.657 -$8,651,474.49 -$1,610,632.33 -$3,012,711.93 -$13,274,818.758 -$8,651,474.49 -$1,658,951.30 -$3,163,347.53 -$13,473,773.329 -$8,651,474.49 -$1,708,719.84 -$3,321,514.90 -$13,681,709.23
10 -$8,651,474.49 -$1,759,981.43 -$3,487,590.65 -$13,899,046.5711 -$8,651,474.49 -$1,812,780.87 -$3,661,970.18 -$14,126,225.5512 -$8,651,474.49 -$1,867,164.30 -$3,845,068.69 -$14,363,707.48
1 2 3 4M3 441,600.00 450,432.00 459,440.64 468,629.45
$145,745.20 $145,745.20 $145,745.20 $145,745.20$ $ 710,110,464.00 $ 724,312,673.28 $ 738,798,926.75 $ 753,574,905.28
$710,256,209.20 $724,458,418.48 $738,944,671.95 $753,720,650.48
-$8,651,474.49 -$8,651,474.49 -$8,651,474.49 -$8,651,474.49
-$1,348,879.22 -$1,389,345.59 -$1,431,025.96 -$1,473,956.74OPERACIÓN -$2,248,132.03 -$2,360,538.63 -$2,478,565.56 -$2,602,493.84
ISR 32% -$ 227,235,348.48 -$ 231,780,055.45 -$ 236,415,656.56 -$ 241,143,969.69
-$ 408,669,888.00 -$ 416,843,285.76 -$ 425,180,151.48 -$ 433,683,754.50 -$648,153,722.22 -$661,024,699.92 -$674,156,874.05 -$687,555,649.27
FLUJO $62,102,486.98 $63,433,718.56 $64,787,797.90 $66,165,001.22
VALOR ANUAL DE SALVAMENTO
COSTO ANUAL DE INVERSIÓN
MANTENIMIENTO
COSTO ANUAL DE MATERIA
PRIMA
44,962,640.56 12
16%3%3%5%5%2%2%
925.431608.04
10%
FACTIBLE TIR>TMAR
6 7 8 9 10
PRODUCCIÓN ANUAL
M3 $ ISR 32%
A=F(A/F,i,n) PA+IAP*0.02 7*CC/m3 32%*8 CMP*7
VALOR ANUAL DE SALVAMENTO
COSTO ANUAL DE MATERIA PRIMA
$145,745.20 441600.00 $ 710,110,464.00 -$ 227,235,348.48 -$ 408,669,888.00 $145,745.20 450432.00 $ 724,312,673.28 -$ 231,780,055.45 -$ 416,843,285.76 $145,745.20 459440.64 $ 738,798,926.75 -$ 236,415,656.56 -$ 425,180,151.48 $145,745.20 468629.45 $ 753,574,905.28 -$ 241,143,969.69 -$ 433,683,754.50 $145,745.20 478002.04 $ 768,646,403.39 -$ 245,966,849.08 -$ 442,357,429.59 $145,745.20 487562.08 $ 784,019,331.45 -$ 250,886,186.07 -$ 451,204,578.19 $145,745.20 497313.32 $ 799,699,718.08 -$ 255,903,909.79 -$ 460,228,669.75 $145,745.20 507259.59 $ 815,693,712.44 -$ 261,021,987.98 -$ 469,433,243.15 $145,745.20 517404.78 $ 832,007,586.69 -$ 266,242,427.74 -$ 478,821,908.01 $145,745.20 527752.88 $ 848,647,738.43 -$ 271,567,276.30 -$ 488,398,346.17 $145,745.20 538307.94 $ 865,620,693.20 -$ 276,998,621.82 -$ 498,166,313.09 $145,745.20 549074.09 $ 882,933,107.06 -$ 282,538,594.26 -$ 508,129,639.35
TIR
5 6 7 8 9 478,002.04 487,562.08 497,313.32 507,259.59 517,404.78
$145,745.20 $145,745.20 $145,745.20 $145,745.20 $145,745.20 $ 768,646,403.39 $ 784,019,331.45 $ 799,699,718.08 $ 815,693,712.44 $ 832,007,586.69
$768,792,148.59 $784,165,076.65 $799,845,463.28 $815,839,457.64 $832,153,331.89
-$8,651,474.49 -$8,651,474.49 -$8,651,474.49 -$8,651,474.49 -$8,651,474.49
-$1,518,175.44 -$1,563,720.71 -$1,610,632.33 -$1,658,951.30 -$1,708,719.84-$2,732,618.53 -$2,869,249.46 -$3,012,711.93 -$3,163,347.53 -$3,321,514.90
-$ 245,966,849.08 -$ 250,886,186.07 -$ 255,903,909.79 -$ 261,021,987.98 -$ 266,242,427.74
-$ 442,357,429.59 -$ 451,204,578.19 -$ 460,228,669.75 -$ 469,433,243.15 -$ 478,821,908.01 -$701,226,547.14 -$715,175,208.91 -$729,407,398.29 -$743,929,004.44 -$758,746,044.98
$67,565,601.44 $68,989,867.75 $70,438,065.00 $71,910,453.20 $73,407,286.91
11 12
FLUJO ANUAL FLUJO ACUMULADO
5+6+8+9+10 Σ
$62,102,486.98 $62,102,486.98$63,433,718.56 $125,536,205.54$64,787,797.90 $190,324,003.44$66,165,001.22 $256,489,004.65$67,565,601.44 $324,054,606.10$68,989,867.75 $393,044,473.84$70,438,065.00 $463,482,538.84$71,910,453.20 $535,392,992.04$73,407,286.91 $608,800,278.96$74,928,814.59 $683,729,093.55$76,475,277.94 $760,204,371.48$78,046,911.17 $838,251,282.65
Err:523 VAN $350,450,524.34
10 11 12 527,752.88 538,307.94 549,074.09
$145,745.20 $145,745.20 $145,745.20 $ 848,647,738.43 $ 865,620,693.20 $ 882,933,107.06
$848,793,483.63 $865,766,438.40 $883,078,852.26
-$8,651,474.49 -$8,651,474.49 -$8,651,474.49
-$1,759,981.43 -$1,812,780.87 -$1,867,164.30-$3,487,590.65 -$3,661,970.18 -$3,845,068.69
-$ 271,567,276.30 -$ 276,998,621.82 -$ 282,538,594.26
-$ 488,398,346.17 -$ 498,166,313.09 -$ 508,129,639.35 -$773,864,669.04 -$789,291,160.46 -$805,031,941.09
$74,928,814.59 $76,475,277.94 $78,046,911.17
Costo de planta VAN TIR Prod. Diaria $ 6,227,911.02 $350,450,524.34 Err:523 1472 $ 5,000,000.00 #NUM! 100 $ 10,000,000.00 #NUM! 120 $ 15,000,000.00 #NUM! 140 $ 20,000,000.00 #NUM! 160 $ 25,000,000.00 #NUM! 180 $ 30,000,000.00 #NUM! 200 $ 35,000,000.00 #NUM! 220 $ 40,000,000.00 #NUM! 240 $ 45,000,000.00 260 $ 50,000,000.00 #NUM! 280 $ 55,000,000.00 #NUM! 300 $ 60,000,000.00 #NUM! 320
340360
VAN TIR Costo materia p. 925.43$350,450,524.34 Err:523 Precio de venta 1608.04
#NUM!#NUM! Costo materia p.#NUM! $350,450,524.34 500 600#NUM!
Prec
io d
e ve
nta
1000#NUM! 1100#NUM! 1200#NUM! 1300
1400#NUM! 1500#NUM! 1600#NUM! 1700#NUM! 1800#NUM! 1900#NUM!
Costo materia p.700 800 900 1000 1100
Costo materia p.1200
