PLAN DE CREACIÓN DE UNA EMPRESA PARA EL CUIDADO DOMICILIARIO DE LAS PERSONAS QUE PADECEN ENFERMEDADES CRÓNICAS CARDIOVASCULARES: PLUSHEART – 10 parte –

8.5. ESTADOS FINANCIEROS

8.5.1. ESTADO DE DE RESULTADOS

PlusHeart S.A.S

           

ESTADO DE RESULTADOS

           
Concepto

2013

2014

2015

2016

2017

           
           
Ventas

1.251.500.000

1.353.622.400

1.464.077.988

1.583.546.752

1.712.764.167

Costos

736.900.000

792.488.320

852.430.938

917.075.897

986.799.348

           
Utilidad Bruta

514.600.000

561.134.080

611.647.050

666.470.855

725.964.819

           
Gastos operativos

480.980.000

493.592.800

513.430.112

534.020.916

554.395.353

           
Utilidad antes impuestos e intereses

33.620.000

67.541.280

98.216.938

132.449.938

171.569.466

           
Gastos financieros

41.166.398

35.183.274

27.764.200

18.564.549

7.156.982

Ingresos financieros

0

12.350.024

13.865.890

16.602.407

21.011.785

           
Utilidad antes de impuestos

-7.546.398

44.708.030

84.318.627

130.487.796

185.424.269

           
Impuestos

0

14.753.650

27.825.147

43.060.973

61.190.009

           
Utilidad neta

-7.546.398

29.954.380

56.493.480

87.426.823

124.234.260

8.5.2. CAPITAL DE TRABAJO.

El capital de trabajo necesario para la realización del proyecto es de 97,053.333 pesos colombianos

 

8.5.3. MEZCLA FINANCIERA.

Se solicitará un crédito por un valor de 200.645.000 pesos colombianos, la tabla de amortización es la siguiente:

PLAN DE AMORTIZACIÓN

         
VALOR PRESTAMO

200.645.000

     
PLAZO

60

     
TASA

1,809%

     
CUOTA MES

5.508.007

     
         

CUOTA

INICIAL

INTERES

CAPITAL

SALDO

         

1

200.645.000

3.629.183

1.878.824

198.766.176

2

198.766.176

3.595.200

1.912.807

196.853.369

3

196.853.369

3.560.602

1.947.405

194.905.964

4

194.905.964

3.525.378

1.982.629

192.923.335

5

192.923.335

3.489.517

2.018.490

190.904.845

6

190.904.845

3.453.007

2.055.000

188.849.845

7

188.849.845

3.415.837

2.092.170

186.757.676

8

186.757.676

3.377.995

2.130.012

184.627.664

9

184.627.664

3.339.468

2.168.539

182.459.125

10

182.459.125

3.300.244

2.207.762

180.251.363

11

180.251.363

3.260.311

2.247.695

178.003.668

12

178.003.668

3.219.656

2.288.351

175.715.317

       

año 1

 

41.166.398

24.929.683

 

       

13

175.715.317

3.178.265

2.329.741

173.385.576

14

173.385.576

3.136.126

2.371.881

171.013.695

15

171.013.695

3.093.224

2.414.782

168.598.913

16

168.598.913

3.049.547

2.458.460

166.140.453

17

166.140.453

3.005.079

2.502.928

163.637.525

18

163.637.525

2.959.807

2.548.199

161.089.326

19

161.089.326

2.913.716

2.594.290

158.495.035

20

158.495.035

2.866.792

2.641.215

155.853.821

21

155.853.821

2.819.019

2.688.988

153.164.833

22

153.164.833

2.770.382

2.737.625

150.427.208

23

150.427.208

2.720.865

2.787.142

147.640.065

24

147.640.065

2.670.452

2.837.555

144.802.511

       

Año 2

 

35.183.274

30.912.807

 

       

25

144.802.511

2.619.127

2.888.879

141.913.631

26

141.913.631

2.566.875

2.941.132

138.972.499

27

138.972.499

2.513.677

2.994.330

135.978.169

28

135.978.169

2.459.516

3.048.490

132.929.679

29

132.929.679

2.404.377

3.103.630

129.826.048

30

129.826.048

2.348.239

3.159.767

126.666.281

31

126.666.281

2.291.087

3.216.920

123.449.361

32

123.449.361

2.232.901

3.275.106

120.174.255

33

120.174.255

2.173.662

3.334.345

116.839.910

34

116.839.910

2.113.352

3.394.655

113.445.255

35

113.445.255

2.051.950

3.456.056

109.989.198

36

109.989.198

1.989.439

3.518.568

106.470.630

       

Año 3

 

27.764.200

38.331.880

 

       

37

106.470.630

1.925.796

3.582.210

102.888.420

38

102.888.420

1.861.003

3.647.004

99.241.416

39

99.241.416

1.795.037

3.712.969

95.528.447

40

95.528.447

1.727.879

3.780.128

91.748.319

41

91.748.319

1.659.505

3.848.501

87.899.817

42

87.899.817

1.589.895

3.918.112

83.981.706

43

83.981.706

1.519.026

3.988.981

79.992.725

44

79.992.725

1.446.875

4.061.132

75.931.593

45

75.931.593

1.373.419

4.134.588

71.797.006

46

71.797.006

1.298.634

4.209.372

67.587.633

47

67.587.633

1.222.497

4.285.510

63.302.123

48

63.302.123

1.144.982

4.363.024

58.939.099

       

Año 4

 

18.564.549

47.531.531

 

       

49

58.939.099

1.066.066

4.441.941

54.497.158

50

54.497.158

985.722

4.522.285

49.974.873

51

49.974.873

903.925

4.604.082

45.370.791

52

45.370.791

820.648

4.687.359

40.683.432

53

40.683.432

735.865

4.772.142

35.911.291

54

35.911.291

649.548

4.858.458

31.052.832

55

31.052.832

561.671

4.946.336

26.106.496

56

26.106.496

472.203

5.035.803

21.070.693

57

21.070.693

381.118

5.126.889

15.943.804

58

15.943.804

288.385

5.219.622

10.724.182

59

10.724.182

193.975

5.314.032

5.410.150

60

5.410.150

97.857

5.410.150

0

       

Año 5

 

7.156.982

58.939.099

 

La inversión que se proyecta en el proyecto se resume en la siguiente tabla:

PlusHeart S.A.S

       

INVERSIÓN ACTIVOS

 

Valor total
del activo

Años de
vida útil

Depreciación
y amortización

       

MUEBLES Y ENSERES Y EQUIPO DE OFICINA

 

Escritorio oficina

8.000.000

5

2.280.000

Sillas oficina

2.400.000

Adecuación oficina

1.000.000

0

0

0

0

0

0

0

0

0

0

 

SUBTOTAL

11.400.000

2.280.000

 

 

MAQUINARIA Y EQUIPO

 

Electrocardiograma

6.000.000

5

3.180.000

Tensiometros digital

900.000

Utensilios médicos variados

9.000.000

0

0

0

0

 

SUBTOTAL

15.900.000

3.180.000

 

 

VEHICULOS

 

0

0

5

0

0

0

0

0

0

0

0

0

 

SUBTOTAL

0

0

 

 

TERRENOS

 

0

0

0

0

 

SUBTOTAL

0

 

 

 

EDIFICACIONES

 

0

0

20

0

0

0

0

0

 

SUBTOTAL

0

0

 

 

EQUIPO DE COMPUTO

 

Computadores

12.000.000

5

2.400.000

0

0

0

0

0

0

0

0

 

SUBTOTAL

12.000.000

2.400.000

 

 

SOFTWARE

 

0

0

3

0

0

0

0

0

 

SUBTOTAL

0

0

 

TOTALES

39.300.000

 

7.860.000

       
       

INVERSIÓN CAPITAL DE TRABAJO

Capital de trabajo

97.053.333

 
       
Inventarios

104.291.667

   
       
TOTAL INVERSIÓN INICIAL

240.645.000

   

Se requiere una inversión inicial de 240.645.000 pesos colombianos, que se resumen en la adquisición de los equipos, inventarios y contratación de personal.

 

8.5.4. BALANCE GENERAL

PlusHeart S.A.S

             

BALANCE GENERAL

             
 

2012

2013

2014

2015

2016

2017

             
Activos corrientes            

 

           
Disponible

97.053.333

300.000

300.000

300.000

300.000

300.000

Inversiones temporales  

176.428.919

198.084.143

237.177.241

300.168.358

391.452.556

Deudores (cuentas por cobrar)  

0

0

0

0

0

Inventarios

104.291.667

0

0

0

0

0

Otros activos            
             
Total activo corriente

201.345.000

176.728.919

198.384.143

237.477.241

300.468.358

391.752.556

     

12%

     
Activos de largo plazo            
             
Muebles y enseres

11.400.000

11.400.000

11.400.000

11.400.000

11.400.000

11.400.000

Maquinaria y equipo

15.900.000

15.900.000

15.900.000

15.900.000

15.900.000

15.900.000

Vehículos

0

0

0

0

0

0

Terrenos

0

0

0

0

0

0

Edificaciones

0

0

0

0

0

0

Equipo de computación

12.000.000

12.000.000

12.000.000

12.000.000

12.000.000

12.000.000

Depreciación acumulada

0

(7.860.000)

(15.720.000)

(23.580.000)

(31.440.000)

(39.300.000)

Software e intangibles

0

0

0

0

0

0

Amortización acumulada

0

0

0

0

0

0

             
Total activos no corrientes

39.300.000

31.440.000

23.580.000

15.720.000

7.860.000

0

             
Total activos

240.645.000

208.168.919

221.964.143

253.197.241

308.328.358

391.752.556

   

-13%

7%

14%

22%

27%

Pasivos corrientes            

 

           
Proveedores

0

0

0

0

0

0

Impuesto por pagar  

0

14.753.650

27.825.147

43.060.973

61.190.009

Obligaciones financieras corrientes

24.929.683

30.912.807

38.331.880

47.531.531

58.939.099

0

             
Total pasivos corrientes

24.929.683

30.912.807

53.085.530

75.356.679

102.000.072

61.190.009

             
Pasivos no corrientes            

 

           
Obligaciones financieras no corrientes

175.715.317

144.802.511

106.470.630

58.939.099

0

0

             
Total pasivos no corrientes

175.715.317

144.802.511

106.470.630

58.939.099

0

0

             
Total pasivos

200.645.000

175.715.317

159.556.161

134.295.778

102.000.072

61.190.009

     

-9%

-16%

-24%

-40%

Patrimonio            

 

           
Capital

40.000.000

40.000.000

40.000.000

40.000.000

40.000.000

40.000.000

Reserva Legal

0

0

0

2.995.438

8.644.786

17.387.468

Utilidades retenidas

0

0

(7.546.398)

19.412.545

70.256.677

148.940.818

Utilidad del periodo

0

(7.546.398)

29.954.380

56.493.480

87.426.823

124.234.260

             
Total patrimonio

40.000.000

32.453.602

62.407.983

118.901.463

206.328.287

330.562.547

   

-19%

92%

91%

74%

60%

Total pasivo y patrimonio

240.645.000

208.168.919

221.964.143

253.197.241

308.328.358

391.752.556

El balance general reporta una estabilidad patrimonial de la empresa, generando en los cinco periodos una gran cantidad de patrimonio.

8.5.5. FLUJO DE CAJA Y EVALUACIÓN FINANCIERA DEL PROYECTO

PlusHeart S.A.S

             

FLUJO DE CAJA DEL PROYECTO

             
Concepto  

2013

2014

2015

2016

2017

             
             
Ventas  

1.251.500.000

1.353.622.400

1.464.077.988

1.583.546.752

1.712.764.167

Costos  

736.900.000

792.488.320

852.430.938

917.075.897

986.799.348

Gastos operativos  

480.980.000

493.592.800

513.430.112

534.020.916

554.395.353

             
Utilidad operativa  

33.620.000

67.541.280

98.216.938

132.449.938

171.569.466

             
Impuesto de renta operativo  

11.094.600

22.288.622

32.411.589

43.708.480

56.617.924

Beneficio fiscal financiero  

-11.094.600

-7.534.972

-4.586.442

-647.507

4.572.085

             
Utilidad operativa despues de impuestos

33.620.000

52.787.630

70.391.791

89.388.966

110.379.457

             
Depreciación y amortización  

7.860.000

7.860.000

7.860.000

7.860.000

7.860.000

             
Flujo de caja bruto operativo  

41.480.000

60.647.630

78.251.791

97.248.966

118.239.457

La empresa dispone de un flujo de caja suficiente para pagar a sus proveedores y deudas a corto y largo plazo.

8.5.6. PUNTO DE EQUILIBRIO

PUNTO DE EQUILIBRIO –  PRIMER AÑO

         
COSTOS FIJOS:

2013

  PRECIO DE VENTA

2013

         
      Precio de venta promedio

233.054

Costos fijos

109.200.000

     
Gastos operativos

480.980.000

  PRECIO DE VENTA UNITARIO

233.054

Gastos financieros

41.166.398

     
Impuestos

0

  PUNTO DE EQUILIBRIO

2013

         
TOTAL COSTOS FIJOS

631.346.398

  EN UNIDADES (Costos fijos / pvu – cvu) – ANUAL

5.435

         
COSTOS VARIABLES

2013

  EN UNIDADES (Costos fijos / pvu – cvu) – MENSUAL

453

         
Costo variable promedio

116.890

  EN PESOS (Costos fijos / 1 – MCU) – ANUAL

1.266.639.976

         
TOTAL COSTOS VARIABLES

116.890

  EN PESOS (Costos fijos / 1 – MCU) – MENSUAL

105.553.331

La empresa logra el punto de equilibrio con una facturación de 1.266.639.976 pesos colombianos, lo que equivale a unos ingresos de 105.552.331 pesos colombianos mensuales.

8.5.7. INDICES FINANCIEROS

De los indicadores mencionados se observa la viabilidad financiera de la empresa, generando valor para los socios desde el primer año.

9. CONCLUSIONES FINALES

La empresa es viable a nivel financiero generando utilidad neta desde el primer año, los indicadores financieros reportan que durante los cinco años proyectados la empresa obtiene una estructura financiera más sólida.

El estudio de mercado realizado muestra que las enfermedades crónicas cardiovasculares cada vez tiene una mayor prevalencia en el mundo, como consecuencia de los hábitos de vida. De este modo, y según la encuesta realizada la zona donde estará ubicada la empresa tiene una gran receptividad.

324 pensamientos en “PLAN DE CREACIÓN DE UNA EMPRESA PARA EL CUIDADO DOMICILIARIO DE LAS PERSONAS QUE PADECEN ENFERMEDADES CRÓNICAS CARDIOVASCULARES: PLUSHEART – 10 parte –

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