Nombre del Proyecto

Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y secundaria)
en el sector de la tecnologa de informacin

Consideraciones generales:
1. La inversin se realiza una sola vez y consta de la adquisicin de tres (3) laptops, un (1) proyector digital, softwares y tres (3) telefonos celulares
2. Se considera que un instructor tiene una capacidad para atender a 10 estudiantes por mes
3. El servicio de asesora consiste en la visita a domicilio con una duracin de 90 minutos y la entrega de un CD instruccional
4. El servicio esta dirigido a estudiantes domiciliados en Barquisimeto, Edo. Lara
5. Los instructores sern distribuidos por zonas para evitar trayectos de movilizacin con distancias muy largas
6. Se estima atender a un (1) nio por casa

maria y secundaria)

Proyecto
Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y secundaria) en el sector de la
tecnologa de informacin

PRESUPUESTO DE INVERSIN
Inversin Fija

Concepto

Cantidad

Costo unitario
Mnimos
(Bs/unidad)

Inversin Mnima
(Bs)

Costo unitario
Ms Probable
(Bs/unidad)

Inversin Ms
Probable (Bs)

Laptops Intel Celeron M360

2,268,600.00

6,805,800.00

3,978,600.00

11,935,800.00

Telfonos celulares

169,000.00

507,000.00

499,000.00

1,497,000.00

Proyector digital

2,411,100.00

2,411,100.00

3,129,300.00

3,129,300.00

Microsoft Office Estudiantes / Profesores

473,000.00

473,000.00

473,000.00

473,000.00

Larousse English Learning Course 1

65,550.00

65,550.00

65,550.00

65,550.00

Larousse English Learning Course 2

65,550.00

65,550.00

65,550.00

65,550.00

Larousse English Learning Course 3

Encarta Estandar 2005

1
1

65,550.00
188,865.50

65,550.00
188,865.50

65,550.00
188,865.50

65,550.00
188,865.50

Inversin total (Bs)

10,582,415.50

17,420,615.50

Inversin fija operativa (Bs)

7,664,315.50

12,794,315.50

Inversin fija admnistrativa (Bs)

2,918,100.00

4,626,300.00

Inversin fija operativa (Bs)

7,664,315.50

12,794,315.50

Software

Inversin fija admnistrativa (Bs)

2,918,100.00

4,626,300.00

Costo unitario
Mayor
(Bs/unidad)

Inversin Mayor
(Bs)

5,050,200.00

15,150,600.00

999,000.00

2,997,000.00

3,129,300.00

3,129,300.00

473,000.00

473,000.00

65,550.00

65,550.00

65,550.00

65,550.00

65,550.00
188,865.50

65,550.00
188,865.50
22,135,415.50

16,009,115.50
6,126,300.00
16,009,115.50

6,126,300.00

Proyecto
Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y secundaria) en el
sector de la tecnologa de informacin

COSTOS DE PRODUCCIN
Costos Fijos
Aos
Cantidad
de meses

Concepto
Internet
Depreciacin rea productiva

12

Costo
mensual
(Bs/mes)
130,000.00

Costo Fijo total (Bs)

Costo total ao
(Bs)
1,560,000.00
2,430,919.95
3,990,919.95

1
1,560,000.00
2,430,919.95
3,990,920.95

2
1,560,000.00
2,430,919.95
3,990,921.95

3
1,560,000.00
2,430,919.95
3,990,922.95

4
1,560,000.00
2,430,919.95
3,990,923.95

5
1,560,000.00
2,430,919.95
3,990,924.95

Costos variables
Aos
Concepto

Cantidad

CD instruccional
Instructores (3)
Gasto fijo de vehculo
Telfonos celulares (3)
Quemado
Etiquetas

30
3
3
3
30
15

Costo
mensual
(Bs/mes)
39,000.00
1,300,000.00
100,000.00
101,914.00
15,000.00
7,500.00

Costo Variable total (Bs)

Costo total ao
(Bs)
429,000.00
46,800,000.00
3,600,000.00
3,668,904.00
165,000.00
82,500.00
54,745,404.00

1
429,000.00
46,800,000.00
3,600,000.00
3,668,904.00
165,000.00
82,500.00
54,745,404.00

2
429,000.00
46,800,000.00
3,600,000.00
3,668,904.00
165,000.00
82,500.00
54,745,404.00

3
429,000.00
46,800,000.00
3,600,000.00
3,668,904.00
165,000.00
82,500.00
54,745,404.00

4
429,000.00
46,800,000.00
3,600,000.00
3,668,904.00
165,000.00
82,500.00
54,745,404.00

5
429,000.00
46,800,000.00
3,600,000.00
3,668,904.00
165,000.00
82,500.00
54,745,404.00

Tabla Resumen de Costos de Produccin

Aos
Costo total ao
(Bs)

Concepto

Costos Fijos

3,990,919.95

3,990,920.95

3,990,921.95

3,990,922.95

3,990,923.95

3,990,924.95

Costos Variable

54,745,404.00

54,745,404.00

54,745,404.00

54,745,404.00

54,745,404.00

54,745,404.00

Costos Totales

58,736,323.95

58,736,324.95

58,736,325.95

58,736,326.95

58,736,327.95

58,736,328.95

Proyecto
Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y
secundaria) en el sector de la tecnologa de informacin

DEPRECIACIN
Presupuesto de Depreciacin
Aos
Concepto /ao
Depreciacin
operativa
Depreciacin
administrativa
Total Depreciacin

Valor

12,794,315.50

2,430,919.95

2,430,919.95

2,430,919.95

4,626,300.00

878,997.00

878,997.00

878,997.00

17,420,615.50

3,309,917.95

3,309,918.95

3,309,919.95
Aos

Concepto /ao
Depreciacin
operativa
Depreciacin
administrativa
Total Depreciacin

Valor

2,430,919.95

2,430,919.95

2,430,919.95

878,997.00

878,997.00

878,997.00

3,309,917.95

3,309,918.95

3,309,919.95

cilio (primaria y

Aos
4

Valor de
salvamento

2,430,919.95

2,430,919.95

639,715.78

878,997.00

878,997.00

231,315.00

3,309,920.95

3,309,921.95

871,030.78

Aos
4

Valor de
salvamento

2,430,919.95

2,430,919.95

878,997.00

878,997.00

3,309,920.95

3,309,921.95

Proyecto
Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y secundaria) en el
sector de la tecnologa de informacin

COSTOS DE PRODUCCIN
Gastos Administrativos
Aos
Costo total ao
Concepto
(Bs)
Depreciacin rea administrativa
878,997.00
Costo Administrativo total (Bs)
878,997.00

1
878,997.00
878,997.00

2
878,997.00
878,997.00

3
878,997.00
878,997.00

4
878,997.00
878,997.00

5
878,997.00
878,997.00

Gastos de Ventas
Aos
Concepto

Cantidad
de meses

Mercadeo
Volantes

12
2

Costo
mensual
(Bs/mes)
380,000.00
380,000.00

Costo Variable total (Bs)

Costo total ao
(Bs)
4,560,000.00
760,000.00
5,320,000.00

1
4,560,000.00
760,000.00
5,320,000.00

2
4,560,000.00
760,000.00
5,320,000.00

3
4,560,000.00
760,000.00
5,320,000.00

4
4,560,000.00
760,000.00
5,320,000.00

5
4,560,000.00
760,000.00
5,320,000.00

Tabla Resumen
Aos
Costo total ao
(Bs)

Concepto

Gastos Administrativos

878,997.00

878,997.00

878,997.00

878,997.00

878,997.00

878,997.00

Gastos de Ventas

5,320,000.00

5,320,000.00

5,320,000.00

5,320,000.00

5,320,000.00

5,320,000.00

Costos Totales

6,198,997.00

6,198,997.00

6,198,997.00

6,198,997.00

6,198,997.00

6,198,997.00

Proyecto
Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y secundaria) en el
sector de la tecnologa de informacin

COSTO UNITARIO DE PRODUCCIN Y PRECIO DE VENTA

Estimacin del Costo Unitario del Servicio
Aos
Concepto

1. Costos de Produccin
Costos Fijos
Costos Variables
2. Gastos Administrativos
3. Gastos de Ventas
COSTOS TOTALES

3,990,920.95

3,990,921.95

3,990,922.95

3,990,923.95

3,990,924.95

54,745,404.00

54,745,404.00

54,745,404.00

54,745,404.00

54,745,404.00

878,997.00

878,997.00

878,997.00

878,997.00

878,997.00

5,320,000.00

5,320,000.00

5,320,000.00

5,320,000.00

5,320,000.00

64,935,321.95

64,935,322.95

64,935,323.95

64,935,324.95

64,935,325.95

330

330

330

330

330

196,773.70

196,773.71

196,773.71

196,773.71

196,773.71

4. Produccin Total (nmero de estudiantes)

Costo Unitario del Servicio (Bs/persona)

Estimacin del Precio de Venta

Concepto

Costo Unitario del Servicio (Bs/persona)

Aos
3

196,773.70

196,773.71

196,773.71

196,773.71

196,773.71

Impuesto al Valor Agregado (14%)

27,548.32

27,548.32

27,548.32

27,548.32

27,548.32

Utilidad (10%)

19,677.37

19,677.37

19,677.37

19,677.37

19,677.37

244,000.39

244,001.40

244,002.40

244,003.40

244,004.41

PRECIO DE VENTA

Proyecto
Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y secundaria) e
tecnologa de informacin

ESTADO DE GANANCIAS Y PERDIDAS

Aos
Concepto

Ventas totales o ingresos

79,200,000.00

79,200,000.00

79,200,000.00

Pago de Impuesto por Ventas (14%)

11,088,000.00

11,088,000.00

11,088,000.00

Ventas netas (A-B)

68,112,000.00

68,112,000.00

68,112,000.00

Costos de Produccin o de Fabrica

58,736,324.95

58,736,324.95

58,736,324.95

Contribucin Marginal

9,375,675.06

9,375,675.06

9,375,675.06

Gastos de Administracin

878,997.00

878,997.00

878,997.00

Gastos de Ventas

5,320,000.00

5,320,000.00

5,320,000.00

Utilidad Operativa (E-F-G)

3,176,678.06

3,176,678.06

3,176,678.06

Gastos Financieros

Utilidad Gravable (H-I)

3,176,678.06

3,176,678.06

3,176,678.06

Impuesto Global a las empresas (35%)

1,111,837.32

1,111,837.32

1,111,837.32

Utilidad a los trabajadores

Utilidad Neta (J - (K+L))

2,064,840.74

64,935,321.95

2,064,840.74

2,064,840.74

imaria y secundaria) en el sector de la

AS

Aos
4

79,200,000.00

79,200,000.00

11,088,000.00

11,088,000.00

68,112,000.00

68,112,000.00

58,736,324.95

58,736,324.95

9,375,675.06

9,375,675.06

878,997.00

878,997.00

5,320,000.00

5,320,000.00

3,176,678.06

3,176,678.06

3,176,678.06

3,176,678.06

1,111,837.32

1,111,837.32

2,064,840.74

2,064,840.74

Proyecto
Creacin de una empresa encargada de impartir cursos y asesoras a domicilio (primaria y secundaria) e
informacin

FLUJO NETO DE EFECTIVO A DESCONTAR

Aos
Concepto

Utilidad Neta

Costos Financieros

Depreciaciones y amortizaciones

Valor de Rescate

Inversin

Totales

Pesimista
Inversin
Tasa de Rendimiento
Calculo del Valor Presente Neto (VPN)

22,135,415.50
10%
Bs 1,956,414.36

Calculo de la TIR
Tasa de Rendimiento
Calculo del Valor Presente Neto a 5% (VPN)

Tasa Interna de Retorno (TIR)

VPN

40%
(Bs 6,320,145.94)

19.4%
Bs 0.00

2,064,840.74
3,309,917.95

5,374,758.68

Ms Probable
17,420,615.50
13%

ecto
micilio (primaria y secundaria) en el sector de la tecnologa de

TIVO A DESCONTAR
Aos
2

2,064,840.74
3,309,917.95

2,064,840.74
3,309,917.95

2,064,840.74
3,309,917.95

5,374,758.68

5,374,758.68

Optimista
10,582,415.50
16%

17,420,615.50
13%

5,374,758.68

2,064,840.74
3,309,917.95
871,030.78
6,245,789.46

184994724.xls.ms_office

Crystal Ball Report

Simulation started on 16/11/05 at 23:41:37
Simulation stopped on 16/11/05 at 23:41:59
Diagrama de Tornado VPN

Sensitivity Chart
Target Forecast: VPN
F2 0

9 2 ,4 %

T as a d e R en d im ie n to

4 ,8 %

G2 9

2 ,5 %

G3 0

0 ,3 %

Basado en Juicio de exper

triangular, se establecieron

En el caso de la variable T
a cuentas de ahorros a una
ms baja ofrecida para est
alrededor de un 16%. A co

100%

50%

0%

50%

M e a s ur e d b y C o n tri b ut io n t o V a ri a nc e

Page 16

100%

184994724.xls.ms_office

Forecast: VPN

Cell: C22

Summary:
Display Range is from -$ 3.592.019,37 to $ 8.816.203,48 Bs
Entire Range is from -$ 3.941.097,65 to $ 9.286.342,23 Bs
After 1.000 Trials, the Std. Error of the Mean is $ 77.980,44
Statistics:
Trials
Mean
Median
Mode
Standard Deviation
Variance
Skewness
Kurtosis
Coeff. of Variability
Range Minimum
Range Maximum
Range Width
Mean Std. Error

Value
1000
$ 2,506,571.07
$ 2,363,426.29
--$ 2,465,958.16
6.08E+12
0.16
2.47
0.98
-$ 3,941,097.65
$ 9,286,342.23
$ 13,227,439.88
$ 77,980.44
Forecast: VPN

1.000 Trials

Frequency Chart

996 Displayed

,02 3

23

,01 7

1 7 ,2 5

,01 2

1 1,5

,00 6

5 ,7 5

M e a n = $ 2 . 5 0 6 . 5 7 1 ,0 7
,00 0
- $ 3 . 5 9 2 . 0 1 9 ,3 7

0
- $ 4 8 9 . 9 6 3 ,6 5

$ 2 . 6 1 2 . 0 9 2 ,0 6
Bs

Page 17

$ 5 . 7 1 4 . 1 4 7 ,7 7

$ 8 . 8 1 6 . 2 0 3 ,4 8

184994724.xls.ms_office

Forecast: TIR

Cell: C31

Summary:
Display Range is from 2,8% to 39,9% %
Entire Range is from 1,3% to 40,3% %
After 1.000 Trials, the Std. Error of the Mean is 0,2%
Statistics:
Trials
Mean
Median
Mode
Standard Deviation
Variance
Skewness
Kurtosis
Coeff. of Variability
Range Minimum
Range Maximum
Range Width
Mean Std. Error

Value
1000
21.1%
20.6%
--7.9%
0.6%
0.17
2.42
0.37
1.3%
40.3%
39.0%
0.25%
Forecast: TIR

1.000 Trials

Frequency Chart

997 Displayed

,01 9

19

,01 4

1 4 ,2 5

,01 0

9,5

,00 5

4 ,7 5

M ean = 2 1,1%
,00 0

0
2,8%

1 2,1%

2 1,3%

3 0,6%

Page 18

3 9,9%

184994724.xls.ms_office

Assumptions

Tasa de Rendimiento
Triangular distribution with parameters:
Minimum
10%
Likeliest
13%
Maximum
16%

(=C21)
(=D21)
(=E21)

Selected range is from 10% to 16%

T a s a d e R e n d im ie n to

Mean = 13%

10%

12%

13%

15%

16%

Inversin

Triangular distribution with parameters:

Minimum
10,582,415.50
Likeliest
17,420,615.50
Maximum
22,135,415.50

(=E20)
(=D20)
(=C20)

Selected range is from 10.582.415,50 to 22.135.415,50

F2 0

M e a n = 1 6 .7 1 2 .8 1 5 ,5 0

1 0 .5 8 2 .4 1 5 ,5 0

1 3 .4 7 0 .6 6 5 ,5 0

1 6 .3 5 8 .9 1 5 ,5 0

Page 19

1 9 .2 4 7 .1 6 5 ,5 0

2 2 .1 3 5 .4 1 5 ,5 0

184994724.xls.ms_office

Depreciacin Operativa
Triangular distribution with parameters:
Minimum
7,664,315.50
Likeliest
12,794,315.50
Maximum
16,009,115.50

(=E29)
(=G29)
(=I29)

Selected range is from 7.664.315,50 to 16.009.115,50

G2 9

M e a n = 1 2 .1 5 5 .9 1 5 ,5 0

7 .6 6 4 .3 1 5 ,5 0

9 .7 5 0 .5 1 5 ,5 0

1 1 .8 3 6 .7 1 5 ,5 0

1 3 .9 2 2 .9 1 5 ,5 0

1 6 .0 0 9 .1 1 5 ,5 0

Depreciacin Administrativa
Triangular distribution with parameters:
Minimum
2,918,100.00
Likeliest
4,626,300.00
Maximum
6,126,300.00

(=E30)
(=G30)
(=I30)

Selected range is from 2.918.100,00 to 6.126.300,00

G3 0

M e a n = 4 .5 5 6 .9 0 0 ,0 0

2 .9 1 8 .1 0 0 ,0 0

3 .7 2 0 .1 5 0 ,0 0

4 .5 2 2 .2 0 0 ,0 0

5 .3 2 4 .2 5 0 ,0 0

End of Assumptions

Page 20

6 .1 2 6 .3 0 0 ,0 0