PRECIO DÍA DEL SERVICIO $58,000 $60,030 $62,131

GASTOS FIJOS AÑO $86,805,726.16 $89,843,926.57 $92,988,464.00

NOMINA $4,743,810.51
ARRIENDO+SERVICIOS PUBLICOS $800,000
CONTADOR $350,000
OTROS $150,000
DOTACION $150,000
TRANSPORTE $1,040,000
Impuesto 33%

CONCEPTO \ AÑOS 0 2019 2020

Ingresos por año $149,834,880 $155,079,101
Egresos
Menos COSTOS DE PRODUCCION $0 $0
Materia Prima $0 $0
Mano de Obra $0 $0
COSTOS INDIRECTOS FABRICACION $0 $0
Menos GASTOS ADMINISTRATIVOS $103,027,427 $104,658,071
Gastos Fijos $89,843,927 $92,988,464
Gastos de distribucion $0 $0
Intereses $13,183,500 $11,669,607
Menos Depreciacion $2,500,000 $2,500,000
Menos Amortizacion Intangibles $2,400,000 $2,400,000
UTILIDAD ANTES DE IMPUESTOS $41,907,453 $45,521,030
Impuestos 33% $13,829,460 $15,021,940
UTILIDAD NETA $28,077,994 $30,499,090
Mas Depreciacion $2,500,000 $2,500,000
Amortizacion Intangibles $2,400,000 $2,400,000
INVERSION INICIAL
Activos fijos -$16,500,000
Activos Intangibles -$12,000,000
Capital de Trabajo -$8,468,008 -$134,026 -$108,169
Inversion Ampliacion -$6,000,000
Prestamo -$25,000,000
Amortización deuda -$5,397,123.73 -$6,911,016.94
FLUJO NETO DE CAJA -$67,968,008 $27,446,845 $28,379,904
TOTAL INVERSION $67,968,007.66

CALCULO TIO (TASA INTERNA DE OPORTUNIDAD)

$47,577,605 FUENTE MONTO PONDERACIÓN
$20,390,402.30 PASIVO $47,000,000 69%
$67,968,008 RECURSOS
PROPIOS $20,968,008 31%
$20,968,007.66 TOTAL $67,968,008 100%
CALCULO CAPITAL DE TRABAJO
Gastos Desembolsables $103,027,427 $104,658,071
Capital de Trabajo $8,468,008 $8,602,033.22 $8,710,202.20
Capital de Trabajo Neto $8,468,008 $134,026 $108,169

INVERSIÓN INICIAL
ACTIVOS FIJOS
Concepto Valor Vida-Util Año
Equipos de computo $7,000,000 20% $1,400,000
Muebles y Enseres $8,000,000 10% $800,000
Equipos de comunicación $1,500,000 20% $300,000
TOTALES $16,500,000 $2,500,000

ACTIVOS INTANGIBLES
Concepto Valor Vida-Util Año
Gastos Constitucion $3,000,000 5 $600,000
Formulacion del proyecto $4,000,000 5 $800,000
Publicidad y promocion $5,000,000 5 $1,000,000
TOTALES $12,000,000 $2,400,000
 $64,306 $66,556 $68,886
$96,243,060.24 $99,611,567.35 $103,097,972.21 $360,180
$10,805,400
$129,664,800

2021 2022 2023

$160,506,869 $166,124,610 $171,938,971
$60,030
$0 $0 $0
$0 $0 $0
$0 $0 $0
$0 $0 $0
$105,974,127 $106,860,333 $107,168,152
$96,243,060 $99,611,567 $103,097,972
$0 $0 $0
$9,731,067 $7,248,766 $4,070,180
$2,500,000 $2,500,000 $2,500,000
$2,400,000 $2,400,000 $2,400,000
$49,632,743 $54,364,277 $59,870,819
$16,378,805 $17,940,211 $19,757,370
$33,253,938 $36,424,065 $40,113,449
$2,500,000 $2,500,000 $2,500,000
$2,400,000 $2,400,000 $2,400,000

-$72,839 -$25,300 $0

-$8,849,557 -$11,331,857.98 -$14,510,444

$29,231,541 $29,966,907 $30,503,005

NTERNA DE OPORTUNIDAD)
COSTO FUENTE C.C.P.P TIR 31%
28.05% 19.4% VNA $76,448,998.57 $8,480,990.90

20% 6.2%
25.6%
 $105,974,127 $106,860,333 $107,168,152
$8,783,041.08 $8,808,341.24 $0
$72,839 $25,300

TABLA DE AMORTIZACION PRESTAMO

PERIODO PAGOS
0
1 $18,580,623.73
2 $18,580,623.73
3 $18,580,623.73
4 $18,580,623.73
5 $18,580,623.73
INTERES AMORTIZACIÓN
$13,183,500.00 $5,397,123.73
$11,669,606.79 $6,911,016.94
$9,731,066.54 $8,849,557.19
$7,248,765.75 $11,331,857.98
$4,070,179.58 $14,510,444.15
INFLACIÓN 3.50%
1.035
 SALDO
$47,000,000
$41,602,876.27
$34,691,859.33
$25,842,302.13
$14,510,444.15
$0.00
 DEVENGADO
TRABAJADOR BASICO DIAS TRABAJADOS SALARIO H. EXTRAS COMISIONES
ASEADORA 1 $781,242 30 $781,242 $0 $0
ASEADORA 2 $781,242 30 $781,242 $0 $0
ASEADORA 3 $781,242 30 $781,242 $0 $0
ASEADORA 4 $781,242 30 $781,242 $0 $0
TOTAL $3,124,968 $3,124,968 $0 $0

OBLIGACIONES
PRESTACIONES PORCENTAJES
CESANTIAS 8.33%
INTERESES CES 12%
PRIMA 8.33%
VACACIONES 4.17%
SEGURIDAD SOC PORCENTAJES
SALUD 8.50%
PENSION 12%

ARL 0.522% 2.436%

PARAFISCALES PORCENTAJES
CCF 4%
ICBF 3%
SENA 2%
 NOMINA DE COSTOS

AUXILIO TRANSPORTE TOTAL DEVENGADO CESANTIAS INTERESES PRIMA VACACIONES

$88,211 $869,453 $72,425 $8,691.05 $72,425 $32,578
$88,211 $869,453 $72,425 $8,691.05 $72,425 $32,578
$88,211 $869,453 $72,425 $8,691.05 $72,425 $32,578
$88,211 $869,453 $72,425 $8,691.05 $72,425 $32,578
$352,844 $3,477,812 $289,702 $34,764 $289,702 $130,311

$1,327,860 $300,000 $10,000.00 $40,000

$442,620
$221,310 $39,531.75
pvta=ctu/1-% $150,000 $3,688.50
$ 56,473.93 $600,000 $10,000.00
DOTACION $1,800,000 $53,220.25 $74,958.10 $75,000
$17,740.08
$150,000 $37,500 $29,566.81 $266,101.27 $7,983,038.14

$88,700.42 Vr dia x 4
Vr dia x 1
Vr hora x 1
ANALISIS DEL PRECIO
C. variabl unita
c.fijo unitario
Total costos
Precio servicio
pvta=ctu/1-% PRECIO
RENTABLIDAD 20%

38 UNIDADES
0
38
76
114
152
190
228
 OBLIGACIONES LABORALES
SALUD PENSION ARL CCF ICBF
$0 $93,749.04 $4,078 $32,553 $0
$0 $93,749.04 $4,078 $32,553 $0
$0 $93,749.04 $4,078 $32,553 $0
$0 $93,749.04 $4,078 $32,553 $0
$0 $374,996 $16,312 $130,211 $0

COSTO VARIABLE
$1,040,000 $260,000 COSTO TOTAL EMPLEADOS
TOTAL OBLIG. LAB
39531.754276 $3,557,857.88 TOTAL DOTACION
56473.93468 TOTAL TRANSPOR.
TOTAL

COSTOS FIJOS
$95,796,457.70 ARRIENDO
CONTADOR
$197,793.68 $5,416.67 SERVICIOS PUBLICOS
$49,448.42 PUNTO DE EQUILIBRIO OTROS
$6,181.05 $4,333.33 TOTAL
ANALISIS DEL PRECIO $6,193,810.51
$24,724 115 SERVICIOS AL MES
$21,667 $6,693,931.86 INGRESOS MES
$46,391 $500,121.35
$57,989 $6,193,810.51
$58,000 $0.00

COSTO VAR. T COSTO FIJO COSTO TOTAL INGR. TOTAL

$0.00 $6,193,810.51 $6,193,810.51 $0 PUNTO EQUILIB
$164,666.67 $6,193,810.51 $6,358,477.18 $2,204,000 $14,000,000.00
$329,333.33 $6,193,810.51 $6,523,143.85 $4,408,000
$12,000,000.00
$494,000.00 $6,193,810.51 $6,687,810.51 $6,612,000
$658,666.67 $6,193,810.51 $6,852,477.18 $8,816,000 $10,000,000.00
$823,333.33 $6,193,810.51 $7,017,143.85 $11,020,000
$988,000.00 $6,193,810.51 $7,181,810.51 $13,224,000 $8,000,000.00

$6,000,000.00

$4,000,000.00

$2,000,000.00

$0.00
0 50 100
$8,000,000.00

$6,000,000.00

$4,000,000.00

$2,000,000.00

$0.00
0 50 100
 NOMINA POR EMPLEADA

ITEM PORCENTAJE
SENA TOTAL OL TOTAL SALARIO BASICO
$0 $316,500 $1,185,953 AUXILIO TRNASP.
$0 $316,500 $1,185,953 CESANTIAS 8.33%
$0 $316,500 $1,185,953 INTERESES 12%
$0 $316,500 $1,185,953
$0 $1,265,999 $4,743,811

PRIMAS 8.33%
COSTO VARIABLE VACACIONES 4.17%
$5,933,810.51 $71,205,726 SALUD
$4,743,810.51 $56,925,726 PENSIÓN 12%
$150,000 $1,800,000 ARL 0.52%
$1,040,000 $12,480,000 PARAFISCALES CAJAS 4%
$5,933,810.51 $71,205,726 TOTAL OBLIGACIONES
DOTACIÓN
COSTOS FIJOS TRASNPORTE
$500,000 $6,000,000 TOTAL
$350,000 $4,200,000
$300,000 $3,600,000
$150,000 $1,800,000
$1,300,000 $15,600,000

PUNTO EQUILIBRIO FULL HOUSE

0,000.00

0,000.00
COSTO VAR. T
0,000.00
COSTO FIJO
0,000.00
COSTO TOTAL
0,000.00

0,000.00 INGR. TOTAL

0,000.00

$0.00
0 50 100 150 200 250
0,000.00
COSTO TOTAL
0,000.00

0,000.00 INGR. TOTAL

0,000.00

$0.00
0 50 100 150 200 250
POR EMPLEADA
TRABAJADORA
DOMESTICA
$781,242
$88,211
$72,425.43
$8,691.05

$72,425.43
$32,577.79
$0
$93,749.04
$4,078.08
$32,552.79
$1,185,953
$37,500
$260,000
$1,483,453