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cedula
nombre
gerente
administrador
contador
auxi contable
operario
operario
operario
bodeguero
conductor
repartido
totales $
sueldo basico
$
3,000,000
$
2,500,000
$
2,200,000
$
1,100,000
$
890,000
$
890,000
$
890,000
$
750,000
$
750,000
$
689,454
$
13,659,454
dias
basico
30 $
30 $
30 $
30 $
30 $
30 $
30 $
30 $
30 $
30 $
$
extras
total devengado
comision
auxi trans
3,000,000
2,500,000
2,200,000
1,100,000
890,000
890,000
890,000
750,000
750,000
689,454
13,659,454
parafiscales
salud
ARP
pension
icbf
sena
caja de com famil
subtotal
$
$
$
$
$
$
$
valor
8.5
0.52
12
2
3.0
4.0
726565
44448
1025740
170956
256435
341913
2566057
77,700
77,700
77,700
77,700
77,700
77,700
466,200
o de sueldos
pago mensual
total devengadosalud
pension
$
3,000,000 $
120,000 $
120,000
$
2,500,000 $
100,000 $
100,000
$
2,200,000 $
88,000 $
88,000
$
1,100,000 $
44,000 $
44,000
$
890,000 $
35,600 $
35,600
$
890,000 $
35,600 $
35,600
$
967,700 $
35,600 $
35,600
$
827,700 $
30,000 $
30,000
$
827,700 $
30,000 $
30,000
$
767,154 $
27,578 $
27,578
$ 13,970,254 $
546,378 $
546,378
provisiones
cesantias
int / cesnatias
prima de servcio
vacaciones
subtotal
4420457
%
8.33
1
8.33
4.17
valor
712033
85477
712033
344857
1854400
total deducido
fondo soli pen
retencion
- $
do
otras deduc
total deducido
$
400,000 $
640,000
$
639,000 $
839,000
$
639,001 $
815,001
$
639,002 $
727,002
$
639,003 $
710,203
$
639,004 $
710,204
$
85,000 $
156,200
$
70,000 $
130,000
$
40,000 $
100,000
$
50,000 $
105,156
$ 3,840,010 $
4,932,766
neto pagado
$ 2,360,000
$ 1,661,000
$ 1,384,999
$
372,998
$
179,797
$
179,796
$
811,500
$
697,700
$
727,700
$
661,998
$ 9,037,488
tamao botella
precio unitario
botella
cantidad
250ml
500ml
800ml
6000 $
6000 $
6000 $
total
600 $
1,000 $
1,500 $
3,600,000
6,000,000
9,000,000
PRODUCTO 1
costos de produccion
mensual
costo total
proceso de
osonizacion del
agua
$
materias primas
y materiales
$
80 $
480,000
300 $
1,800,000
costos
materiales de
trabajo
$
TOTAL $
250 $
630 $
1,500,000
3,780,000
PRODUCTO 1
BOTELLA 300 ML
BOTELLA 500 ML
BOTELLA 800 ML
COSTOS
CANTIDAD
5000
5000 $
5000 $
Jun-16
Jul-16
$ 3,780,000
5,400,000 $
7,800,000 $
$ 3,780,000
5,400,000
7,800,000
$
$
$ 26,460,000
37,800,000
54,600,000
$ 118,860,000
2%
precio venta
aproximacion
$
$
$
1,230
1,900
2,800
1300
2000
3000
PRODUCTO 2
costos de produccion
BOTELLA 500 ML
costo unitario
mensual
costo total
proceso de osonizacion
del agua
$
100 $
600,000
materias primas y
materiales
500 $
3,000,000
costos materiales
$
TOTAL $
300 $
900 $
1,800,000
5,400,000
Aug-16
$
$
Sep-16
Oct-16
$ 3,780,000
$ 3,780,000
$ 3,780,000
5,400,000 $
5,400,000 $
5,400,000 $
7,800,000 $
7,800,000 $
7,800,000 $
Nov-16
$ 3,780,000
5,400,000
7,800,000
PRODUCTO 3
mensual
costos de produccion
BOTELLA 800 ML
costo unitario
proceso de osonizacion
del agua
$
150
900,000
materias primas y
materiales
700
4,200,000
costos materiales
$
TOTAL $
450
1,300
$
$
2,700,000
7,800,000
Dec-16
$
$
AO 2017
AO 2018
AO 2019
$ 3,780,000
$ 45,435,600
$ 546,135,912
$ 557,058,630
5,400,000 $ 64,908,000 $
780,194,160 $
795,798,043
7,800,000 $ 93,756,000 $ 1,126,947,120 $ 1,149,486,062
AO 2020
$ 568,199,803
$
811,714,004
$ 1,172,475,784
insumo 1
unidades
precio x unid
valor compra
insumo 2
unidades
precio x unid
valor compra
insumo 3
unidades
precio x unid
valor compra
PAGOS
30 DIAS
60 DIAS
90 DIAS
30 DIAS
60 DIAS
90 DIAS
30 DIAS
60 DIAS
90 DIAS
Jul-16
5000
600
3,000,000 $
Aug-16
5000
600
3,000,000 $
Sep-16
5000
600
3,000,000
Jul-16
5000
1000
5,000,000 $
Aug-16
5000
1000
5,000,000 $
Sep-16
5000
1000
5,000,000
Jul-16
5000
1500
7,500,000 $
Aug-16
5000
1500
7,500,000 $
Sep-16
5000
1500
7,500,000
INSUMO 1 300 ML
AO 2016
AO 2017
AO 2018
50% $
9,000,000 $
18,782,400 $
20,315,044
30% $
5,400,000 $
11,269,440 $
12,189,026
20% $
3,600,000 $
7,512,960 $
8,126,018
TOTAL
$
18,000,000 $
37,564,800 $
40,630,088
INSUMO 2: 500 ML
AO 2016
AO 2017
AO 2018
50% $
15,200,000 $
2,920,320 $
3,158,618
30% $
9,120,000 $
1,752,192 $
1,895,171
20% $
6,080,000 $
1,168,128 $
1,263,447
TOTAL
$
30,400,000 $
5,840,640 $
6,317,236
INSUMO 3: 800 ML
AO 2016
AO 2017
AO 2018
50% $
22,500,000 $
4,056,000 $
4,386,970
30% $
13,500,000 $
2,433,600 $
2,632,182
20% $
9,000,000 $
1,622,400 $
1,754,788
TOTAL
$
45,000,000 $
8,112,000 $
8,773,939
proyeccion de compras
Oct-16
Nov-16
5000
5000
600
600
3,000,000 $
3,000,000 $
Dec-16 ao 2017
5000
60200
600
624
3,000,000 $
37,564,800
Oct-16
5000
1000
5,000,000 $
Nov-16
5000
1000
5,000,000 $
Dec-16 ao 2017
5400
5616
1000
1040
5,400,000 $
5,840,640
Oct-16
5000
1500
7,500,000 $
Nov-16
5000
1500
7,500,000 $
Dec-16 ao 2017
5000
5200
1500
1560
7,500,000 $
8,112,000
0 ML
AO 2019
AO 2020
$
21,972,751 $
23,765,728
$
13,183,651 $
14,259,437
$
8,789,101 $
9,506,291
$
43,945,503 $
47,531,456
AO 2019
AO 2020
$
3,416,361 $
3,695,136
$
2,049,817 $
2,217,082
$
1,366,545 $
1,478,055
$
6,832,723 $
7,390,273
AO 2019
AO 2020
$
4,744,946 $
5,132,134
$
2,846,968 $
3,079,280
$
1,897,979 $
2,052,854
$
9,489,893 $
10,264,268
ao 2018
ao 2019
62608
649
40,630,088 $
ao 2018
ao 2020
65112
675
43,945,503 $
ao 2019
5841
1082
6,317,236 $
ao 2018
ao 2020
6074
1125
6,832,723 $
ao 2019
5408
1622
8,773,939 $
18,000,000
45000000
6317
1170
7,390,273
ao 2020
5624
1687
9,489,893 $
30400000
67717
702
47,531,456
5849
1755
10,264,268
insumo 1
unidades
precio x unid
precio vta
Jun-16
$
$
$
insumo 2
unidades
precio x unid
precio vta
insumo 3
unidades
precio x unid
precio vta
6,000
1,300
7,800,000
Jul-16
$
$
$
6,000
1,300
7,800,000
Aug-16
$
$
$
6,000
1,300
7,800,000
Jun-16
Jul-16
Aug-16
$
6,000
$
2,000
$ 12,000,000
$
6,000
$
2,000
$ 12,000,000
$
6,000
$
2,000
$ 12,000,000
Jun-16
Jul-16
Aug-16
$
6,000
$
3,000
$ 18,000,000
$
6,000
$
3,000
$ 18,000,000
$
6,000
$
3,000
$ 18,000,000
Sep-16
$
$
$
6,000
1,300
7,800,000
Oct-16
$
$
$
6,000
1,300
7,800,000
Sep-16
Oct-16
$
6,000
$
2,000
$ 12,000,000
$
6,000
$
2,000
$ 12,000,000
Sep-16
Oct-16
$
6,000
$
3,000
$ 18,000,000
$
6,000
$
3,000
$ 18,000,000
Nov-16
$
$
$
6,000
1,300
7,800,000
Nov-16
Dec-16
$
$
$
6,000
1,300
7,800,000
$
$
$
Dec-16
$
6,000 $
6,000
$
2,000 $
2,000
$ 12,000,000 $ 12,000,000
Nov-16
AO 2017
Dec-16
$
6,000 $
6,000
$
3,000 $
3,000
$ 18,000,000 $ 18,000,000
6,360
1,378
8,764,080
AO 2017
$
$
$
48,360
16,120
779,563,200
AO 2017
$
48,360
$
24,180
$ 1,169,344,800
AO 2018
$
$
$
51,262 $
11,107 $
569,346,187 $
AO 2018
$
$
$
51,262 $
17,087 $
875,917,212 $
AO 2018
$
$
$
51,262 $
25,631 $
1,313,875,817 $
AO 2019
54,337
11,773
639,717,376
AO 2020
$
$
$
AO 2019
54,337
18,112
984,180,579
AO 2020
$
$
$
AO 2019
54,337
27,169
1,476,270,868
57,598
12,479
718,786,444
57,598
19,199
1,105,825,298
AO 2020
$
$
$
57,598
28,799
1,658,737,948
coca-cola company
Flujo de Efectivo
Ingresos de Efectivo
84,000,000
Total Ingresos
84,000,000
Pagos y compras
93,400,000
Compras de Proveedores
Gastos de Nominas
9,037,488
Costo de de venta
118,860,000
Impuestos
1,512,000
4,420,457
Total Pagos
227,229,945
143,229,945
143,229,945
143,229,945
PERIODO
FLUJO CAJA
0
1
2
3
4
5
TIO
VPN
TIR
$
$
$
$
$
$
(143,229,945)
1,460,303,765
1,573,316,181
1,957,235,694
2,650,833,748
19%
3,847,327,042
3.10
VPN
TIO = DTF IPC + i1 + ie
TIO
14.00
CPPC
BANCOS
UTILIDADES
PROVEEDORES
$
$
$
$
VALOR
84,000,000
143,229,945
93,400,000
320,629,945
I*CPPC
12,783,801
CALCULO EBITDA
+
=
=
+
+
INGRESOS OPERACIONALES
Costos Variables
Margen de contribucion
Costos Fijos
Utilidad
operativa antes
de intereses e impuestos
Depreciacion
Amortizacion de diferidos
EBITDA
MARGEN DE EBITDA
RCB
coca-cola company
Ao 2
Ao 3
Ao 4
Ao 5
143,229,945
1,460,303,765
1,573,316,181
1,957,235,694
###
1,957,672,080
2,759,139,216
3,100,168,823
3,483,349,690
###
1,957,672,080
2,759,139,216
3,100,168,823
3,483,349,690
###
51,517,440
55,721,263
60,268,118
65,185,997
###
58,730,162
82,774,176
93,005,065
104,500,491
###
204,099,600
2,453,277,192
2,502,342,736
35,238,097
49,664,506
55,803,039
62,700,294
###
4,553,071
4,689,663
4,830,353
4,975,263###
354,138,371
2,646,126,800
2,716,249,310
2,789,751,636
###
1,603,533,709
113,012,416
383,919,513
693,598,054
###
1,603,533,709
113,012,416
383,919,513
1,460,303,765
1,573,316,181
1,957,235,694
(84,000,000) $
(84,000,000)
Totales
2,552,389,591
693,598,054
###
2,650,833,748
DTF 8 MARZO
IPC FEB
TASA INVERSIONISTA
CPPC
5.56
3.73
6
6.17
COSTO
11.00%
16.00%
6.20%
COSTO-IMPU
8.25%
12.00%
4.65%
PARTICIPACION
26.20%
44.67%
29.13%
100.0%
SOPESADO
2.16%
5.36%
1.35%
8.88% CPPC
CALCULO EVA
$ 144,018,611
8.88%
EVA 1 AO =
UDI
=
222,809,488
0
-12,783,801
###
=
349,585,300
0
-12,783,801
###
=
2,641,437,137
0
-12,783,801
###
=
EVA 2 AO =
=
EVA 3 AO =
=
EVA 4 AO =
2,711,418,958
=
0
-12,783,801
###
=
0
-12,783,801
###
=
EVA 5 AO =
2,784,776,372
AO 1
RACIONALES
0
0
0
3,063,837,474
-3,063,837,474
0
0
-3,063,837,474
AO 2
##
##
##
###
###
##
##
###
AO 1
#DIV/0!
AO 2
###
DE EBITDA
#DIV/0!
CPPC
AO 3
AO 4
AO 5
0
0
0
2,341,155,207
-2,341,155,207
0
0
-2,341,155,207
0
0
0
3,344,431,803
-3,344,431,803
0
0
-3,344,431,803
0
0
0
2,650,833,748
-2,650,833,748
0
0
-2,650,833,748
AO 3
#DIV/0!
AO 4
#DIV/0!
AO 5
#DIV/0!
arriendamiento
flete
pago de nomina
2 empleados
650,000
35,000 por tonelada 35 toneladas al mes
80,000 $2,800,000
$1,225,000