EDC

1. TECNOLOGICO NACIONAL DE MEXICO
CAMPUS POCHUTLA
“EXPOSICION DE PROYECTO”
ASIGNATURA: FORMULACION Y EVALUACION DE PROYECTOS
DOCENTE: M.C. MARIO VARGAS LOPEZ
ALUMNO: EDER VIANEY ALMARAZ VALENCIA
N° CONTROL: 181160085
SEMESTRE: SEPTIMO
CARRERA: INGENIERIA CIVIL
GRUPO: “B”
LUGAR Y FECHA: SAN PEDRO POCHUTLA OAXACAA 31 DE OCTUBRE DE 2021

2. Evaluación financiera de una imprenta de planos
arquitectónicos en San Pedro Pochutla.
4.1. Estructura del estudio económico.
DEUDA
Costo de construcción $744,820.32
Maquinaria y equipo $ 177,778
Materia prima $ 25,420
Deuda total $948,018.32
4.2. Costo de inversión en maquinariay equipo.
Cantidad Nombre Precio Total
1 Impresora multifunción
Brother Business
$11,900 $11,900
1 Plotter de corte Stm Robotics
Corte contorno
$19,300 $19,300
1 Impresora HP DesignJet T250
de 24”
$22,700 $22,700
1 Plancha de calor para
sublimaciones
$16,000 $16,000
1 Máquina de encuadernación $4,045 $4,045
2 Kit de herramientas $749 $1,498
1 Computadora Lenovo All In
One
$15,000 $15,000
1 Computadora Aio Dell $29,000 $29,000
3 Sillas de escritorio $1,300 $3,900
1 Set de mesa escritorio+ silla
ejecutiva Mesch
$3,800 $3,800
1 Mesa de mostrador $25,000 $25,000
3 Exhibidores de madera $3,300 $9,300
1 Terminal punto de lector
tarjetas
$1,985 $1,985
1 Cajón de dinero para caja
registradora Equal
$1,450 $1,450
1 Impresora térmica de tickets $2,200 $2,200
1 Aire acondicionado $7,000 $7,000
1 Aire acondicionado portátil $1,300 $1,300
1 Litebeam Airmax $1,300 $1,300
1 Router TP- Link $1,100 $1,100
Total: $177,778

3. 4.3. Y 4.5 Costo de fabricación del servicio.
COSTOS DE PRODUCCIÓN Y FABRICACIÓN DEL PRODUCTO.
Costos variables
Concepto Cantidad Precio
unitario
Costo
subtotal
Energía eléctrica 1 $590 $590
Servicio de internet 1 $390 $390
Agua 1 $40 $40
Subtotal de costos variables $1,020
Costos fijos
Concepto Cantidad Precio
unitario
Costo
subtotal
Mano de obra
Vendedores 1 $2,000 $4,000
Prensista 1 $2,000 $4,000
Diseñador grafico 1 $2,500 $5,000
Auxiliar contable 1 $2,000 $4,000
Gerente general 1 $2,500 $5,000
Gerente de producción 1 $2,500 $5,000
Gerente financiero 1 $2,500 $5,000
Asistente de gerencia y prod. 1 $2,000 $4,000
Total $36,000
$37,020
Costo de
producción
1 2 3 4 5 6 7 8 9 10 Total
Costos fijos
Mano de obra
vendedor 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 480,000
Prensista 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 480,000
Diseñador
grafico
60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 600,000
Auxiliar
contable
48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 480,000
Gerente
general
60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 600,000
Gerente de
producción
60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 600,000

4. Gerente
financiero
60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 600,000
Asistente de
gerencia y
producción
48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 48,000 480,000
Costos fijos
totales
432,000 432,000 432,000 432,000 432,000 432,000 432,000 432,000 432,000 432,000 2,400,000
Costos variables
Luz $7,080 $7,080 $7,080 $7,080 $7,080 $7,080 $7,080 $7,080 $7,080 $7,080 $70,800
Internet $4,680 $4,680 $4,680 $4,680 $4,680 $4,680 $4,680 $4,680 $4,680 $4,680 $46,800
Agua $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $4,800
Materia
prima
$25,420 $25,420 $25,420 $25,420 $25,420 $25,420 $25,420 $25,420 $25,420 $25,420 $254,200
Costos
variables
totales
12,240 12,240 $376,600
4.4. Depreciación y amortización dela inversión fija.
Amortización de la deuda:
Para construir la tabla de amortización se consideraron cinco factores, el monto del préstamo,
el interés anual, los periodos mensuales y la cuota fija mensual y así poder determinar cuál
es el saldo final al término de cada mes.
𝑪𝒐𝒔𝒕𝒐 𝒇𝒊𝒏𝒂𝒏𝒄𝒊𝒆𝒓𝒐: (
(1+𝑖)(𝑖)
(1+𝑖)𝑡−1
) (𝑝)
𝑇𝑎𝑠𝑎 𝑑𝑒 𝑖𝑛𝑓𝑙𝑎𝑐𝑖ó𝑛: 6% = 0.06
𝑇𝑎𝑠𝑎 𝑑𝑒 𝑟𝑖𝑒𝑠𝑔𝑜: 4.94% = 0.0494
𝑻𝑴𝑨𝑹 = 𝑡𝑎𝑠𝑎 𝑑𝑒 𝑖𝑛𝑓𝑙𝑎𝑐𝑖ó𝑛 + 𝑟𝑖𝑒𝑠𝑔𝑜 + (𝑡𝑎𝑠𝑎 𝑑𝑒 𝑖𝑛𝑓𝑙𝑎𝑐𝑖ó𝑛 ∗ 𝑟𝑖𝑒𝑠𝑔𝑜)
𝑇𝑀𝐴𝑅 = 0.06 + 0,0494 + (0.06 ∗ 0,0494) = 0.112364
𝑇𝑀𝐴𝑅 = 11.24 % 𝑎𝑛𝑢𝑎𝑙
𝑇𝑀𝐴𝑅 =
11.24
12
= 0.936666667 % 𝑚𝑒𝑛𝑠𝑢𝑎𝑙
Donde:

5. i= Interés
t= Tiempo
p= Inversión/ Cuota
Sustitución:
i= 0.936666667% mensual= 0.00936666667
t= 66 meses
p= $948,018.32
𝑪𝒐𝒔𝒕𝒐 𝒇𝒊𝒏𝒂𝒏𝒄𝒊𝒆𝒓𝒐: (
(1+𝑖)(𝑖)
(1+𝑖)𝑡−1
)(𝑝)
(
(1 + 0.00936666667)66
(0.00936666667)
(1 + 0.00936666667)66 − 1
)(948,018.32)
𝑪𝒐𝒔𝒕𝒐 𝒇𝒊𝒏𝒂𝒏𝒄𝒊𝒆𝒓𝒐:19,323.44568 mensual a 5 años y 6 meses.
𝐶𝑜𝑠𝑡𝑜 𝑓𝑖𝑛𝑎𝑛𝑐𝑖𝑒𝑟𝑜 𝑎𝑛𝑢𝑎𝑙: 19,290.42218 ∗ 12 = $231,881.3432∗ 5.5
= $1,275,347.415
Monto del
préstamo $948,018.32
Interés mensual 0.00936667
Periodos
mensuales
66
Pago mensual 19,290.42
Mes Cuota Interés Abono Saldo
0 $948,018.32
1 $19,290.42 $8,879.77 $10,410.65 $937,607.67
2 $19,290.42 $8,782.26 $10,508.16 $927,099.51
3 $19,290.42 $8,683.83 $10,606.59 $916,492.92
4 $19,290.42 $8,584.48 $10,705.94 $905,786.98
5 $19,290.42 $8,484.20 $10,806.22 $894,980.76
6 $19,290.42 $8,382.99 $10,907.44 $884,073.32
7 $19,290.42 $8,280.82 $11,009.60 $873,063.72
8 $19,290.42 $8,177.70 $11,112.73 $861,951.00
9 $19,290.42 $8,073.61 $11,216.81 $850,734.18
10 $19,290.42 $7,968.54 $11,321.88 $839,412.30

6. 11 $19,290.42 $7,862.50 $11,427.93 $827,984.38
12 $19,290.42 $7,755.45 $11,534.97 $816,449.41
13 $19,290.42 $7,647.41 $11,643.01 $804,806.40
14 $19,290.42 $7,538.35 $11,752.07 $793,054.33
15 $19,290.42 $7,428.28 $11,862.15 $781,192.18
16 $19,290.42 $7,317.17 $11,973.26 $769,218.92
17 $19,290.42 $7,205.02 $12,085.40 $757,133.52
18 $19,290.42 $7,091.82 $12,198.60 $744,934.91
19 $19,290.42 $6,977.56 $12,312.87 $732,622.05
20 $19,290.42 $6,862.23 $12,428.20 $720,193.85
21 $19,290.42 $6,745.82 $12,544.61 $707,649.25
22 $19,290.42 $6,628.31 $12,662.11 $694,987.14
23 $19,290.42 $6,509.71 $12,780.71 $682,206.43
24 $19,290.42 $6,390.00 $12,900.42 $669,306.01
25 $19,290.42 $6,269.17 $13,021.26 $656,284.75
26 $19,290.42 $6,147.20 $13,143.22 $643,141.53
27 $19,290.42 $6,024.09 $13,266.33 $629,875.20
28 $19,290.42 $5,899.83 $13,390.59 $616,484.61
29 $19,290.42 $5,774.41 $13,516.02 $602,968.59
30 $19,290.42 $5,647.81 $13,642.62 $589,325.98
31 $19,290.42 $5,520.02 $13,770.40 $575,555.57
32 $19,290.42 $5,391.04 $13,899.38 $561,656.19
33 $19,290.42 $5,260.85 $14,029.58 $547,626.61
34 $19,290.42 $5,129.44 $14,160.99 $533,465.63
35 $19,290.42 $4,996.79 $14,293.63 $519,172.00
36 $19,290.42 $4,862.91 $14,427.51 $504,744.49
37 $19,290.42 $4,727.77 $14,562.65 $490,181.84
38 $19,290.42 $4,591.37 $14,699.05 $475,482.79
39 $19,290.42 $4,453.69 $14,836.73 $460,646.05
40 $19,290.42 $4,314.72 $14,975.70 $445,670.35
41 $19,290.42 $4,174.45 $15,115.98 $430,554.37
42 $19,290.42 $4,032.86 $15,257.56 $415,296.81
43 $19,290.42 $3,889.95 $15,400.48 $399,896.34
44 $19,290.42 $3,745.70 $15,544.73 $384,351.61
45 $19,290.42 $3,600.09 $15,690.33 $368,661.28
46 $19,290.42 $3,453.13 $15,837.29 $352,823.99
47 $19,290.42 $3,304.78 $15,985.64 $336,838.35
48 $19,290.42 $3,155.05 $16,135.37 $320,702.98
49 $19,290.42 $3,003.92 $16,286.50 $304,416.47
50 $19,290.42 $2,851.37 $16,439.05 $287,977.42

7. 51 $19,290.42 $2,697.39 $16,593.03 $271,384.39
52 $19,290.42 $2,541.97 $16,748.46 $254,635.93
53 $19,290.42 $2,385.09 $16,905.33 $237,730.60
54 $19,290.42 $2,226.74 $17,063.68 $220,666.92
55 $19,290.42 $2,066.91 $17,223.51 $203,443.41
56 $19,290.42 $1,905.59 $17,384.84 $186,058.58
57 $19,290.42 $1,742.75 $17,547.67 $168,510.90
58 $19,290.42 $1,578.39 $17,712.04 $150,798.86
59 $19,290.42 $1,412.48 $17,877.94 $132,920.93
60 $19,290.42 $1,245.03 $18,045.40 $114,875.53
61 $19,290.42 $1,076.00 $18,214.42 $96,661.11
62 $19,290.42 $905.39 $18,385.03 $78,276.08
63 $19,290.42 $733.19 $18,557.24 $59,718.84
64 $19,290.42 $559.37 $18,731.06 $40,987.79
65 $19,290.42 $383.92 $18,906.50 $22,081.28
66 $19,290.42 $206.83 $19,083.59 $0

8. Depreciación:
Descripción Costo
unitario
Tasa % Valor
residual
Importe depreciable Vida útil Depreciación
anual
Depreciación
mensual
Depreciación
diaria
Planta del local $744,820.32 35% $260,687.11 $744,820.32 10 $74,482.03 $6,206.84 $206.89
Impresora multifunción Brother
Business
$11,900 30% $3,570 $11,900 10 $1,190 $99.17 $3.31
Plotter de corte Stm Robotics Corte
contorno
$19,300 30% $5,790 $19,300 10 $1,930 $160.83 $5.36
Impresora HP DesignJet T250 de 24” $22,700 30% $6,810 $22,700 10 $2,270 $189.17 $6.31
Plancha de calor para sublimaciones $16,000 30% $4,800 $16,000 10 $1,600 $133.33 $4.44
Máquina de encuadernación $4,045 30% $1,213.50 $4,045 7 $577.86 $48.15 $1.61
Kit de herramientas $749 25% $187.25 $749 3 $249.67 $20.81 $0.69
Computadora Lenovo All In One $15,000 30% $4,500 $15,000 7 $2,142.86 $178.57 $5.95
Computadora Aio Dell $29,000 30% $8,700 $29,000 7 $4,142.86 $345.24 $11.51
Sillas de escritorio $1,300 10% $130 $1,300 5 $260 $21.67 $0.72
Set de mesa escritorio+ silla ejecutiva
Mesch
$3,800 10% $380 $3,800 5 $760 $63.33 $2.11
Mesa de mostrador $25,000 10% $2,500 $25,000 10 $2,500 $208.33 $6.94
Exhibidores de madera $3,300 10% $330 $3,300 5 $660 $55 $1.83
Terminal punto de lector tarjetas $1,985 30% $595.50 $1,985 5 $397 $33.08 $1.10
Cajón de dinero para caja registradora
Equal
$1,450 30% $435 $1,450 6 $241.67 $20.14 $0.67
Impresora térmica de tickets $2,200 30% $660 $2,200 3 $733.33 $61.11 $2.04
Aire acondicionado $7,000 10% $700 $7,000 15 $466.67 $38.89 $1.30
Aire acondicionado portátil $1,300 10% $130 $1,300 12 $108.33 $9.03 $0.30
Litebeam Airmax $1,300 25% $325 $1,300 10 $130 $10.83 $0.36
Router TP- Link $1,300 25% $325 $1,300 10 $130 $10.83 $0.36
Total $913,449.32 $94,972 $7,914.36 $263.81

10. 4.6. Presupuesto de ventas.
ImpreFast S. de R.L
Presupuesto de ventas
Del mes de Enero 2022.
Producto Unidades Precio unitario
$
Presupuesto de
ventas $
Planos arquitectónicos 48 70 3,360
Posters 413 4.025 1,662.325
Impresión 2,031 1 2,031
Tarjetas de presentación 877 0.6 526.2
Playeras 105 85 8,925
Tazas 141 45 6,345
Talonarios 850 4.85 4,122.50
Total: $26,969.025

11. 4.7. Cronogramadeinversionese instalación.
Actividad
Agosto Septiembre Octubre Noviembre Diciembre Enero
1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Elección de
proyecto
Elaboración de
cuestionario de
estudio de mercado
Aplicación del
estudio de mercado
Recopilación y
vaciado de datos
Creación del
estudio técnico
Constitución de la
empresa
Tramitación de
financiamiento
Compra de terreno
Acondicionamiento
de terreno
Construcción de
obra civil
Implementación de
agua potable y
electrificación
Compra de
maquinaria y
mobiliario
Recepción de
maquinaria
Instalación de
maquinas
Instalación de
servicios
industriales
Colocación del
proyecto en marca
4.8. Determinación del capitaldetrabajo.
PERSONAL SUELDO
QUINCENAL $
SUELDO MENSUAL
$
Gerente general 2,500 5,000
Asistente de gerencia y prod. 2,000 4,000
Gerente financiero 2,500 5,000
Auxiliar contable 2,000 4,000
Gerente de producción 2,500 5,000
Diseñador grafico 2,500 5,000
2 Vendedores 4,000 8,000
2 Prensistas 4,000 8,000
Total: 22,000 44,000
4.9. Determinación del puntode equilibrioo producción mínima.
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠: 𝐼𝑚𝑝𝑢𝑒𝑠𝑡𝑜𝑠 +𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑣𝑎𝑟𝑖𝑜𝑠 + 𝐶𝑜𝑠𝑡𝑜
𝑓𝑖𝑛𝑎𝑛𝑐𝑖𝑒𝑟𝑜 + 𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑐𝑖o𝑛
𝐶𝑜𝑠𝑡𝑜 𝑓𝑖𝑛𝑎𝑛𝑐𝑖𝑒𝑟𝑜 = $ 1,275,347.415
𝐼𝑚𝑝𝑢𝑒𝑠𝑡𝑜𝑠 𝑠𝑒𝑔ú𝑛 𝑒𝑙 𝑓𝑙𝑢𝑗𝑜 𝑑𝑒 𝑐𝑎𝑗𝑎 = −$571,250.13

12. 𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 = $ 2,400,000
𝐶𝑜𝑠𝑡𝑜𝑠 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 = $𝟑𝟕𝟔,𝟔𝟎𝟎
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠: − $571,250.13 + $ 2,400,000 + $ 1,275,347.415
+ $ 99,143.6 = $1,947,216.916
Para calcular el punto de equilibrio se necesita la siguiente formula:
𝑷. 𝑬. =
𝑪𝑭𝑻
𝟏 −
𝑪𝑽𝑻
𝑰𝑻
Donde:
P.E.: Punto de equilibrio
CFT: Costos fijos totales
CVT: Costos variables totales
IT: Ingresos totales
Datos:
P.E.: ¿?
𝑷. 𝑬. =
$3,203,240.845
𝟏 −
$𝟑𝟕𝟔, 𝟔𝟎𝟎
$𝟗,𝟐𝟖𝟐, 𝟑𝟗𝟓. 𝟕
=
𝑷. 𝑬. =
$1,947,216.916
𝟎. 𝟗𝟓𝟗𝟒𝟐𝟖𝟓𝟕𝟕𝟑
= $𝟑, 𝟐𝟎𝟑, 𝟐𝟑𝟗. 𝟖𝟖𝟔
𝑷. 𝑬. =
$𝟑, 𝟐𝟎𝟑, 𝟐𝟑𝟗. 𝟖𝟖𝟔
𝟏𝟎 𝒂ñ𝒐𝒔
= $𝟑𝟐𝟎,𝟑𝟐𝟑. 𝟗𝟖𝟖𝟔 𝒂ñ𝒐
𝑷. 𝑬. =
$𝟑𝟐𝟎, 𝟑𝟐𝟑.𝟗𝟖𝟖𝟔
𝟏𝟐 𝒎𝒆𝒔𝒆𝒔
= $𝟐𝟔, 𝟔𝟗𝟑. 𝟔𝟔𝟓𝟕𝟐𝒂𝒍 𝒎𝒆𝒔