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Título Módulo de Econegocios Gestor: Este material fue financiado por el Programa Institucional Plan de Impacto Rápido Lucha Contra las Drogas DEVIDA - Comisión Nacional para el Desarrollo y Vida sin Drogas. Av. Benavides 2199 - B - Miraflores Lima - Perú Edición a cargo de: Dirección Regional de Educación Pasco Unidad de Gestión Educativa Local Oxapampa Primera Edición Derechos reservados Julio 2012 Hecho el Depósito Legal en la Biblioteca Nacional del Perú Nº 2011-16526 Impreso en el Perú - Printed in Perú SOLUCIONES GRAFICAS SAC Calle Real Nº 261 Of. 4 - Huancayo Tiraje dos mil ejemplares
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Módulo de Econegocios
Módulo de Econegocios Dirección Regional de Educación Pasco
Dra. Patricia Salas O’Brien Ministra de Educación
Dra. Carmen Masías Claux Presidenta Ejecutivo DEVIDA
Dra. Aurora R. Zegarra Huapaya Directora de la DIECA–MINEDU
Dra. Joana Ficher Battistini Secretaria General - DEVIDA
Eco. Mario G. Ríos Espinoza Dirección de Promoción y Monitoreo
Lic. Antonio Pozo Velita Director Regional de Educación - Pasco
Lic. Mario Cabrera Gutiérrez Director de UGEL - OXAPAMPA
Ing. Luis Chuquichaico Samaniego Especialista de Proyectos Ambientales
Ing. Margarita Suarez Alvites Especialista Forestal DPM PIRDAIS–DEVIDA
In. Julio César Bonzano Sosa Monitoreador PIRDAIS – DEVIDA
Ing. Eduardo H. O’Brien Neyra Director de la Dirección de Asuntos Técnicos
Ing. Kléver Uribe Meléndez Gamarra Presidente del Gobierno Regional Pasco
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Módulo de Econegocios
EQUIPO PIRDAIS PASCO 2012
Raúl Felipe AMÉSQUITA CORRALES Coordinador Regional Alessandro ROSALES OSORIO Coordinador Administrativo José ARDILES HURTADO Especialista Econegocios Simeon Diego MARTIN HUETE Especialista Nivel Inicial Daniel Vicente BALLESTEROS BAUTISTA Especialista Nivel Primaria Esther Jovana PALPA MENDOZA Especialista Nivel Secundaria Jesús Alberto FLORES AQUINO Ingeniero Forestal
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(MHPSOR ¾
40
3DUD TXH QXHVWURV FOLHQWHV FRQR]FDQ QXHVWUR SURGXFWR YDPRV KDFHU XQD IXHUWH FDPSDxD GH SXEOLFLGDG SRU UDGLR \ WHOHYLVLyQ VH KDUi XQ YRODQWHR LQWHQVLYR
Módulo de Econegocios
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6H HODERUDUi YRODQWHV SDUD HO S~EOLFR FRQ XQD GLVWULEXFLyQ LQWHQVLYD DILFKHV SDUD FRORFDUORV HQ FDGD XQR GH ORV FHQWURV GH YHQWDV HQ ODV LQVWLWXFLRQHV HGXFDWLYDV S~EOLFDV SULYDGDV
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6H UHDOL]DUi XQD FDPSDxD SURPRFLRQDO GH GHJXVWDFLyQ GH QXHVWURV SURGXFWRV SDUD OR FXDO RUJDQL]DUHPRV XQ HYHQWR S~EOLFR GH ODQ]DPLHQWR
',6(f2 7(&1,&2 '(/ 3/$1 '( (&21(*2&,26 (Q XQD FRQFHSWXDOL]DFLyQ JHQHUDO SRGHPRV HQWHQGHU OD WHF QRORJtD FRPR OD IRUPD GH KDFHU ODV FRVDV HV GHFLU HO FRQMXQWR VLVWHPiWLFR GH FRQRFLPLHQWRV PpWRGRV WpFQLFDV LQVWUXPHQ WRV \ DFWLYLGDGHV FX\D DSOLFDFLyQ SHUPLWD OD WUDQVIRUPDFLyQ GH LQVXPRV HQ HO SURGXFWR GHVHDGR SDUD HO FXPSOLPLHQWR GH XQ REMHWLYR HVSHFLILFR (V XQ VLVWHPD TXH VH H[SUHVD WDQJLEOHPHQWH HQ XQD ©XQLGDG SURGXFWLYDª TXH UHFLEH LQVXPRV ORV SURFHVD \ HQWUHJD XQ SUR GXFWR ELHQHV R VHUYLFLRV SDUD VROXFLRQDU XQ SUREOHPD R VD WLVIDFHU XQD QHFHVLGDG VRFLDO /D WHFQRORJtD HV HQWRQFHV HO FRP SRQHQWH GHO SUR\HFWR TXH VH SUHRFXSD SRU HO GLVHxR LQVWDOD FLyQ SXHVWD HQ PDUFKD \ RSHUDFLyQ GHO VLVWHPD SURGXFWLYR 'RV GH ORV SULQFLSDOHV DVSHFWRV GH ORV TXH VH SUHRFXSD HO DQi OLVLV WHFQROyJLFR VRQ OD LQV WDODFLyQ ItVLFD \ HO VLVWHPD SURGXFWLYR GHO SUR\HFWR &RPSUHQGH ORV DVSHFWRV WpFQLFRV \ GH LQIUDHVWUXFWX UD TXH SHUPLWDQ HO SURFHVR GH IDEULFDFLyQ GHO SURGXFWR R OD SUHVWDFLyQ GHO VHUYLFLR DVt WHQHPRV 0DUUDQR *UDQMD &1$, 1 0LUDIORUHV 41
Mรณdulo de Econegocios
7(&12/2*ร $ &RQVLVWH HQ GHILQLU HO WLSR GH PDTXLQDULDV \ HTXLSRV TXH VHUiQ QHFHVDULRV SDUD SRGHU IDEULFDU HO SURGXFWR R OD SUHVWDFLyQ GHO VHUYLFLR SRU HMHPSOR HQ HO FDVR GH XQD HPSUHVD PHWDO PHFiQL FD WHQHPRV ODV PiTXLQDV GH VROGDU PiTXLQDV GH FRUWDU PHWDO HWF HQ XQD HPSUHVD WH[WLO WHQHPRV ODV PiTXLQDV GH FRVWXUD UHFWD UHPDOODGRUDV ERUGDGRUDV HWF
352&(626 352'8&7,926 (Q WRGD DFWLYLGDG SURGXFWLYD H[LVWHQ SURFHVRV TXH SHUPLWHQ OOHYDU D FDER OD SURGXFFLyQ GH XQ SURGXFWR GH XQD PDQHUD HILFLHQWH TXH SHUPLWH XQ IOXMR FRQVWDQWH GH OD PDWHULD SULPD HILFLHQFLD HQ HO XVR GHO WLHPSR RUGHQ HWF 3RU WDO PRWLYR HV LPSRUWDQWH GLVHxDU ORV VXESURFHVRV GHQWUR GHO SURFHVR GH SUR GXFFLyQ GH WDO PDQHUD TXH SXHGD GDUVH XQ SURFHVR ySWLPR HQ OD IDEULFDFLyQ GHO SURGXFWR 2 OD SUHVWDFLyQ GHO VHUYLFLR
42
35 2&(62 35 2'8&7,9 2 3 $5$ /$ 2%7(1&,Ð1 '(/ =,1& 352&(62 352'8&7,9 2'8&7,92 3$5$
Módulo de Econegocios
43
Módulo de Econegocios Ejemplo: Proceso de producción de refrescos de aguaje «DELICIAS»
ALMACEN DE MATERIA PRIMA
ROTULADO
ENPACADO
SELECCIÓN Y LAVADO
ENVASADO
PICADO
ENFRIADO
COCINA INDUSTRIAL
COCIMIENTO DEL AGUAJE
REFRESCO LISTO PARA SU VENTA
4.3. INFRAESTRUCTURA Todo proceso de fabricación o de prestación de servicios se realiza en un lugar físico y dicho lugar debe responder a las necesidades de los procesos que allí se van a realizar, en tal sentido establecer las características del local o de la infraestructura en donde se van a llevar estos procesos de producción o de prestación de servicios, para lo cual se tiene que considerar: -
El área del local,
-
Las características del techo, la pared y de los pisos,
-
Los ambientes, y
-
La seguridad de los trabajadores (ventilación, lugares de salida ante posibles accidentes o desastres naturales)
44
Mรณdulo de Econegocios
'(7(50,1$&,ร 1 '( 1(&(6,'$'(6 '( ,168026 (Q WRGR SURFHVR SURGXFWLYR HO XVR GH PDWHULD SULPD R GH LQVXPRV TXH SHUPLWDQ OOHYDU D FDER HO SURFHVR GH IDEULFDFLyQ GHO SURGXFWR HV QHFHVDULR \ HQ WRGR SURFHVR GH SODQHDFLyQ HV LPSRUWDQWH SUHYHU \ SRU FRQVLJXLHQWH GHWHUPLQDU ODV QHFHVL GDGHV GH LQVXPRV GXUDQWH HO KRUL]RQWH WHPSRUDO GHO SUR\HFWR YD D GHSHQGHU GH ORV LQVXPRV TXH VH HPSOHHQ HQ OD IDEULFDFLyQ GHO SURGXFWR HQ FXDQWR D YDULHGDG \ FDQWLGDG VXPDGR D HOOR OD SROtWLFD GH LQYHQWDULRV SDUD LQVXPRV TXH HQ OD HPSUHVD VH SXHGDQ HVWDEOHFHU SUR\HFWR
7$0$f2 '(/ 352<(&72 (Q HO PXQGR HPSUHVDULDO HQFRQWUDPRV PLFUR SHTXHxD PH GLDQD \ JUDQ HPSUHVD (QWRQFHV XQR GH ORV DVSHFWRV TXH GHEH PRV FRQVLGHUDU HV OD PDJQLWXG GH QXHVWUR SUR\HFWR ยขKDFLD GyQGH YD" 8QD PLFUR SHTXHxD PHGLDQD R JUDQ HPSUHVD WRGR HOOR YD D GHSHQGHU GHO REMHWLYR GHO SURGXFWRU \ GH VX FDSDFL GDG GH LQYHUVLyQ )$&725(6 '(7(50,1$17(6
3DUD GHWHUPLQDU HO WDPDxR GH QXHVWUR SUR\HFWR H[LVWHQ FLHUWRV SDUiPHWURV HQWUH ORV TXH WHQHPRV
/DV YHQWDV &DSLWDO 1~PHUR GH WUDEDMDGRUHV HWF )250$/,=$&,ร 1 '(/ 1(*2&,2 8QR GH ORV DVSHFWRV GHQWUR GH XQ SUR\HFWR HV OD IRUPDOLGDG FRQVLGHUDQGR TXH HO SUHVHQWH WUDEDMR SXHGH VHU HPSOHDGR FRPR XQ LQVWUXPHQWR GH DFFHVR D FDSLWDOHV GH WHUFHURV HQ WDO VHQWLGR OD IRUPDOL]DFLyQ FRQWHPSOD ORV VLJXLHQWHV DVSHFWRV 45
Mรณdulo de Econegocios
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8QD YH] TXH VH GHILQLy HO WLSR GH SHUVRQHUtD HQ FDVR GH VHU MXUtGLFD VH WLHQH TXH HVWDEOHFHU XQD UD]yQ VRFLDO QRPEUH GH OD HPSUHVD
/XHJR GH HOOR VH WLHQH TXH UHDOL]DU XQD VHULH GH WUiPLWHV DGPLQLVWUDWLYRV HQ ORV UHJLVWURV S~EOLFRV (VVDOXG 0LQLVWH ULR GH 7UDEDMR \ 0XQLFLSLR SURYLQFLDO R GLVWULWDOH SDUD HO IXQFLRQDPLHQWR GH OD HPSUHVD
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46
Mรณdulo de Econegocios ร 5($6 )81&,21$/(6
(Q ODV RUJDQL]DFLRQHV PRGHUQDV \D QR H[LVWHQ ORV VDEH ORWRGR DTXHO LQGLYLGXR TXH KDFtD GH WRGR YHQGHGRU FRQWDGRU GLIXVLyQ HWF KR\ HQ GtD QDGLH SXHGH VHU LQ GLVSHQVDEOH HO WUDEDMR HQ HTXLSR HQFDPLQDGRV KDFLD XQ REMHWLYR FRP~Q KD SHUPLWLGR TXH ODV iUHDV R GHSDUWD PHQWRV FXPSODQ XQ URO LPSRUWDQWH HQ OD FRQVHFXFLyQ GH ORV REMHWLYRV \ OD YLVLyQ GHQWUR GH OD HPSUHVD SRU WDO PRWLYR GHSHQGLHQGR GHO WDPDxR GH OD HPSUHVD HV QH FHVDULR HVWDEOHFHU HVWDV iUHDV IXQFLRQDOHV SDUD XQ PHMRU GHVHQYROYLPLHQWR GH ODV SHUVRQDV TXH ODERUDQ GHQWUR GH HOOD 9
,19(56,ร 1 /D LQYHUVLyQ VRQ ORV UHFXUVRV VHDQ HVWRV PDWHULDOHV R ILQDQFLH URV QHFHVDULRV SDUD UHDOL]DU HO SUR\HFWR SRU OR WDQWR FXDQGR KDEODPRV GH OD LQYHUVLyQ HQ XQ SUR\HFWR HVWDPRV UHILULpQGR QRV D OD FXDQWLILFDFLyQ PRQHWDULD GH WRGRV ORV UHFXUVRV TXH YDQ D SHUPLWLU OD UHDOL]DFLyQ GHO SUR\HFWR /D LPSOHPHQWDFLyQ GHO SUR\HFWR LPSOLFD HO XVR GH XQD VHULH GH UHFXUVRV ORV FXDOHV GHEHQ VHU LGHQWLILFDGRV HQ IRUPD PLQXFLRVD SRUTXH GH HOOR GHSHQGH TXH DO PRPHQWR GH LPSOHPHQWDU HO SUR\HFWR QR VXU MDQ SUREOHPDV TXH DO ILQDO SRGUtDQ DWHQWDU FRQWUD OD LPSOHPHQWDFLyQ GHO SUR\HFWR 3RU OR WDQWR FXDQGR VH YD D GHWHUPLQDU HO PRQWR GH OD LQYHU VLyQ HV QHFHVDULR LGHQWLILFDU WRGRV ORV UHFXUVRV TXH VH YDQ D XWLOL]DU HVWDEOHFHU ODV FDQWLGDGHV \ HQ IXQFLyQ GH GLFKD LQIRU PDFLyQ UHDOL]DU OD FXDQWLILFDFLyQ PRQHWDULD (Q HO SURFHVR GH GHWHUPLQDU OD LQYHUVLyQ SRGHPRV FODVLILFDUOD HQ
47
Mรณdulo de Econegocios ,19(56,ร 1 ),-$ 6RQ DTXHOORV UHFXUVRV WDQJLEOHV WHUUHQR PXHEOHV \ HQ VHUHV PDTXLQDULDV \ HTXLSRV HWF \ QR WDQJLEOHV JDVWRV GH HVWXGLRV SDWHQWH JDVWRV GH FRQVWLWXFLyQ HWF QHFH VDULRV SDUD OD UHDOL]DFLyQ GHO SUR\HFWR &$3,7$/ '( 75$%$-2 6RQ DTXHOORV UHFXUVR TXH SHUPLWHQ TXH OD HPSUHVD SXH GD LQLFLDU VXV DFWLYLGDGHV HQWUH OR TXH WHQHPRV HIHFWLYR LQVXPRV HWF (MHPSOR (O SUR\HFWR GH UHIUHVFRV GH DJXDMH ยฉ'(/, &,$6ยช SDUD VX IXQFLRQDPLHQWR HVWLPD OD VLJXLHQWH LQ YHUVLyQ
48
Módulo de Econegocios
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49
Módulo de Econegocios
3DUD XQD SURGXFFLyQ GH ERWHOODV GH õ GH OLWUR VHPDQDOHV GH UHIUHVFRV GH DJXDMH ©'(/,&,$6ª VH WHQGUi ORV VLJXLHQWHV FRVWRV
&RVWR )LMR 8QLWDULR &)8 $FWLYR )LMR *DVWRV 3UH 2SHUDWLYRV 1UR 7RWDO GH %RWHOODV GH õ GH OLWUR SURGXFLGDV HQ HO KRUL]RQWH GHO SUR\HFWR
CFu =
2120 + 150 227.00 = = 0.17 13800 13800
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CVU =
791.50 = 0.53 1500
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50
Mรณdulo de Econegocios
9, 35(6838(67 2 < ),1 $1&,$0,(17 2 9, 3 5(6838(672 ,1$1&,$0,(17 $1&,$0,(172 (O ILQDQFLDPLHQWR HQ XQ SUR\HF WR FRQVLVWH HQ ODV IXHQWHV GH ILQDQFLDPLHQWR TXH VH YDQ D XWL OL]DU SDUD FRQVHJXLU ORV UHFXU VRV GLQHUR HQ HIHFWLYR HTXLSR PDTXLQDULDV HWF TXH SHUPLWDQ ILQDQFLDU HO SUR\HFWR D WUDYpV GHO ILQDQFLDPLHQWR SRGUHPRV HVWDEOHFHU OD HVWUXFWXUD GH ILQDQFLDPLHQWR GHO SUR\HFWR OR FXDO LPSOLFD GHWHUPLQDU HO JUDGR GH SDUWLFLSDFLyQ GH FDGD IXHQWH GH ILQDQFLDPLHQWR 8QD YH] TXH VH KD\D GHWHUPLQDGR OD LQYHU VLyQ SDUD OOHYDU D FDER XQ GHWHUPLQDGR SUR\HFWR OD SUHJXQWD TXH QRV SODQWHDPRV HV ยขGH GyQGH FRQVLJR HVRV UHFXUVRV ILQDQ FLHURV" HV GHFLU WHQHPRV TXH SHQVDU HQ HO ILQDQFLDPLHQWR )8(17(6 '( ),1$1&,$0,(172 (QWUH ODV IXHQWHV GH ILQDQFLDPLHQWR TXH VH SXHGHQ XWLOL]DU SDUD ILQDQFLDU XQ SUR\HFWR WHQHPRV D
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51
Módulo de Econegocios
35(6838(6726 /D SDODEUD 3UHVXSXHVWR VH GHULYD GHO YHUER SUHVXSRQHU TXH VLJQLILFD ©GDU SUHYLDPHQWH SRU VHQWDGR XQD FRVDª 6H DFHSWD WDPELpQ TXH SUHVXSRQHU HV IRUPDU DQWLFLSDGDPHQWH HO FyP SXWR GH ORV JDVWRV R LQJUHVRV GH XQRV \ RWURV GH XQ QHJRFLR FXDOTXLHUD (O SUHVXSXHVWR HV XQ SUR\HFWR GHWDOODGR GH ORV UHVXOWDGRV GH XQ SURJUDPD RILFLDO GH RSHUDFLRQHV EDVDGR HQ XQD HILFLHQFLD UD]RQDEOH $XQTXH HO DOFDQFH GH OD ©HILFLHQFLD UD]RQDEOHª HV LQGHWHUPLQDGR \ GHSHQGH GH OD LQWHUSUHWDFLyQ GH OD SROtWLFD GLUHFWLYD GHEH SUHFLVDUVH TXH XQ SUR\HFWR QR GHEH FRQIXQGLUVH FRQ XQ SUHVXSXHVWR HQ WDQWR QR SUHYHD OD FRUUHFFLyQ GH FLHUWDV VLWXDFLRQHV SDUD REWHQHU HO DKRUUR GH GHV SHUGLFLRV \ FRVWRV H[FHVLYRV 2%-(7,926 '(/ 35(6838(672
&RQVLGHUDFLyQ GHO IXWXUR SDUD TXH ORV SODQHV WUD]D GRV SHUPLWDQ OD REWHQFLyQ GH OD XWLOLGDG Pi[LPD GH DFXHUGR FRQ ODV FRQGLFLRQHV TXH VH SUHVHQWHQ
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52
Módulo de Econegocios (MHPSOR (O SUR\HFWR GH UHIUHVFRV GH DJXDMH ©'(/,&,$6ª SDUD VX IXQFLRQDPLHQWR QHFHVLWD HO VLJXLHQWH SUHVXSXHVWR Zh ZK
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Mรณdulo de Econegocios
35(6838(672 '( ,1*5(626 '(),1,&,ร 1 (V DTXHO SUHVXSXHVWR TXH SHUPLWH SUR\HFWDU ORV LQJUH VRV TXH OD HPSUHVD YD D JHQHUDU HQ FLHUWR SHULRGR GH WLHP SR 3DUD SRGHU SUR\HFWDU ORV LQJUHVRV GH XQD HPSUHVD HV QHFHVDULR FRQRFHU ODV XQLGDGHV D YHQGHU HO SUHFLR GH ORV SURGXFWRV \ OD SROtWLFD GH YHQWDV LPSOHPHQWDGDV 32/ร 7,&$6 '( 9(17$6 6RQ GLVSRVLFLRQHV TXH VH ILMDQ HQ FXDQWR D OD IRUPD GH UHDOL]DU ORV FREURV GH ORV SURGXFWRV YHQGLGRV WHQLHQGR HQ FXHQWD TXH OR LGHDO HV YHQGHU DO FRQWDGR SHUR FRPR HVWUDWHJLD HQWUH YHQWDV EDMDV \ HO EDMR SRGHU DGTXLVLWLYR GH ORV DJHQWHV HFRQyPLFRV VH SURFHGH YHQGHU DO FUpGLWR 35(6838(672 '( &26726 (Q WRGD DFWLYLGDG SURGXFWLYD DO RIUHFHU IDEULFDU XQ SUR GXFWR R SUHVWDU XQ VHUYLFLR VH JHQHUDQ FRVWRV HQWHQGLpQ GRVH TXH ORV FRVWRV VRQ GHVHPEROVRV PRQHWDULRV UHODFLR QDGRV MXVWDPHQWH FRQ OD IDEULFDFLyQ GHO SURGXFWR R OD SUHVWDFLyQ GHO VHUYLFLR \D VHD HQ IRUPD GLUHFWD R LQGLUHF WDPHQWH 'HQWUR ORV HOHPHQWRV GHO FRVWR WHQHPRV ORV FXDOHV FRQV WLWX\HQ HO FRVWR GH SURGXFFLyQ &2672 '( /$ 0$12 '( 2%5$ ',5(&7$ 5HODFLRQDGR FRQ HO SHUVRQDO TXH WUDEDMD GLUHFWD PHQWH FRQ OD IDEULFDFLyQ GHO SURGXFWR \ OD UHPX QHUDFLyQ TXH SHUFLEH SRU GLFKD DFWLYLGDG DVt WH QHPRV D ORV RSHUDULRV REUHURV D\XGDQWHV HWF
54
Mรณdulo de Econegocios
&2672 '( ,168026 &RQVWLWXLGD SRU HO YDORU PRQHWDULR GH OD PDWHULD SULPD R LQVXPRV TXH VH FRQVXPH HQ HO SURFHVR GH SURGXFFLyQ &2672 ,1',5(&72 '( )$%5,&$&,ร 1 6RQ DTXHOORV UHFXUVRV TXH SDUWLFLSDQ LQGLUHFWD PHQWH HQ OD IDEULFDFLyQ GHO SURGXFWR R GHO VHUYL FLR DVt WHQHPRV VHJXUR PDQWHQLPLHQWR DUWtFX ORV GH OLPSLH]D GHSUHFLDFLyQ
9,, )/8-2 '( &$$ 9,, ) $-$ (O IOXMR QHWR GH FDMD HV XQ HVWDGR ILQDQFLHUR HQ HO FXDO VH UHJLV WUDQ ORV LQJUHVRV \ HJUHVRV JHQHUDGRV HQ XQ SHULRGR GHWHUPL QDGR HV GHFLU TXH HO IOXMR QHWR GH FDMD HV HO VDOGR HQWUH ORV LQJUHVRV \ HJUHVRV GH XQ SHULRGR GHWHUPLQDGR 55
56
5HIUHVFR G H DJXDMH ´'(/,&,$6µ %R W 'H õ /W 5HIUHVFR G H DJXDMH ´'(/,&,$6 µFDMD [ ERW G H õ G H OLWUR 5HIUHVFR G H DJXDMH ´'(/,&,$6µ FDMD [ ERW G H õ /LWUR 8QLG WR WDOHV
352'8&72
352'8&72
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6(0
6(0
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2&78%5( 6(0 6(0
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6(0
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6(0
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5HIUHVFR G H DJXDMH ´'(/,&,$6µ %R W 'H õ /W 5HIUHVFR G H DJXDMH ´'(/,&,$6µ&DMD [ %R W G H õ /W 5HIUHVFR G H DJXDMH ´'(/,&,$6µ FDMD [ ER W G H õ /W 9HQWDV WR WDOHV
1
$*2672 6(0 6(0
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1
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727$/
727$/
Módulo de Econegocios
^ D͘ ϭ ϭϭϱϱ͘ϬϬ ϭϭϱϱ͘ϬϬ ϳϵϭ͘ϱϬ
ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϯϲϯ͘ϱϬ ;Ϯϲϵϴ͘ϬϬͿ
ϯϬϲϭ͘ϱϬ ϮϬ͘ϬϬ
ϭϱϱϬ͘ϬϬ ϭϱϬ͘ϬϬ ϰϬϬ͘ϬϬ ϭϱϬ͘ϬϬ ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ;ϯϬϲϭ͘ϱϬͿ ;ϯϬϲϭ͘ϱϬͿ
^ D͘ Ϭ
)XHQWH (ODERUDFLyQ 3URSLD
KE WdK /E'Z ^K^ ; Ϳ s Ed ^ 'Z ^K^ ; Ϳ dĞƌƌĞŶŽ Ğ DĂƋƵŝŶĂƌŝĂƐ LJ ĞƋƵŝƉŽƐ ,ĞƌƌĂŵŝĞŶƚĂƐ DƵĞďůĞƐ LJ ĞŶƐĞƌĞƐ 'ĂƐƚŽƐ WƌĞ KƉĞƌĂƚŝǀŽƐ DĂƚĞƌŝĂ WƌŝŵĂͬ/ŶƐƵŵŽ DĂŶŽ ĚĞ KďƌĂ ŽƐƚŽƐ /ŶĚŝƌĞĐƚŽƐ 'ĂƐƚŽƐ ĚŵŝŶŝƐƚƌĂƚŝǀŽƐ 'ĂƐƚŽƐ ĚĞ sĞŶƚĂƐ /ŵƉƵĞƐƚŽƐ ^ > K KEKD/ K ^ > K hDh> K ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϯϲϯ͘ϱϬ ;Ϯϯϯϰ͘ϱϬͿ
^ D͘ Ϯ ϭϭϱϱ͘ϬϬ ϭϭϱϱ͘ϬϬ ϳϵϭ͘ϱϬ ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϯϲϯ͘ϱϬ ;ϭϵϳϭ͘ϬϬͿ
^ D͘ ϯ ϭϭϱϱ͘ϬϬ ϭϭϱϱ͘ϬϬ ϳϵϭ͘ϱϬ ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϱϭϯ͘ϱϬ ;ϭϰϱϳ͘ϱϬͿ
^ D͘ ϰ ϭϯϬϱ͘ϬϬ ϭϯϬϱ͘ϬϬ ϳϵϭ͘ϱϬ ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϱϭϯ͘ϱϬ ;ϵϰϰ͘ϬϬͿ
^ D͘ ϱ ϭϯϬϱ͘ϬϬ ϭϯϬϱ͘ϬϬ ϳϵϭ͘ϱϬ ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϲϱϲ͘ϵϬ ;Ϯϴϳ͘ϭϬͿ
^ D͘ ϲ ϭϰϰϴ͘ϰϬ ϭϰϰϴ͘ϰϬ ϳϵϭ͘ϱϬ ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϲϱϲ͘ϵϬ ϯϲϵ͘ϴϬ
^ D͘ ϳ ϭϰϰϴ͘ϰϬ ϭϰϰϴ͘ϰϬ ϳϵϭ͘ϱϬ ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϲϱϲ͘ϵϬ ϭϬϮϲ͘ϳ
^ D͘ ϴ ϭϰϰϴ͘ϰϬ ϭϰϰϴ͘ϰϬ ϳϵϭ͘ϱϬ
)/8-2 '( &$$ 352<(&7 $' $ '(/ 3/$1 '( (&21(*2&,26 $-$ <(&7$' $'$
ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϲϱϲ͘ϵϬ ϭϲϴϯ͘ϲϬ
^ D͘ ϵ ϭϰϰϴ͘ϰϬ ϭϰϰϴ͘ϰϬ ϳϵϭ͘ϱϬ
ϱϮϭ͘ϱϬ ϭϱϬ͘ϬϬ ϮϬ͘ϬϬ ϮϬ͘ϬϬ ϴϬ͘ϬϬ ϲϱϲ͘ϵϬ ϮϯϰϬ͘ϱ
^ D͘ ϭϬ ϭϰϰϴ͘ϰϬ ϭϰϰϴ͘ϰϬ ϳϵϭ͘ϱϬ
ϮϯϰϬ͘ϱϬ
ϭϱϱϬ͘ϬϬ ϭϱϬ͘ϬϬ ϰϬϬ͘ϬϬ ϭϱϬ͘ϬϬ ϱϳϯϲ͘ϱϬ ϭϲϱϬ͘ϬϬ ϮϮϬ͘ϬϬ ϮϮϬ͘ϬϬ ϴϴϬ͘ϬϬ
ϭϬϵϳϲ͘ϱϬ ϮϬ͘ϬϬ
dKd > ϭϯϯϭϳ͘ϬϬ
Módulo de Econegocios
57
Módulo de Econegocios 9,,, ,1675 80(17 8$&,21 26 '( (9$/ 167580(17 80(1726 $/8 3817 2 '( (48,/,%5,2 8172 (O SXQWR GH HTXLOLEULR GH XQD HPSUHVD HV DTXHO QLYHO GH YHQ WDV HQ HO TXH 12 VH REWLHQH QL XWLOLGDGHV QL SpUGLGDV HV GHFLU FXDQGR OR LQJUHVRV WRWDOHV VRQ H[DFWDPHQWH LJXDOHV D ORV FRV WRV WRWDOHV GH OD HPSUHVD 7DPELpQ VH SXHGH GHFLU TXH HV HO YROXPHQ PtQLPR GH YHQWDV TXH GHEH ORJUDUVH SDUD FRPHQ]DU D REWHQHU XWLOLGDGHV
U SDUD D ] Q D F O D HTXLHUH U H V RQVH F H X Q H T V \ D HPSUHVD GH YHQW D D U O I L H F G D V O ©( V GLGDª \ FRVWR U V p R S W V L D Q J G RV XWLOLGD L FXEULU O Q U H Q H QR REW FXHQFLD 2EMHWLYRV â&#x20AC;¢
'HWHUPLQDU HQ TXp PRPHQWR VRQ LJXDOHV ORV LQJUHVRV \ ORV JDVWRV
â&#x20AC;¢
(VWDEOHFHU HO QLYHO PtQLPR GH RSHUDFLyQ DO TXH GHEH WUDEDMDU OD HPSUHVD SDUD TXH QR UHSRUWH SHUGLGDV
â&#x20AC;¢
,QIOX\H GH IRUPD LPSRUWDQWH SDUD SRGHU UHDOL]DU HO DQiOLVLV SODQHDFLyQ \ FRQWURO GH ORV UHFXUVRV GH OD HQWLGDG
3DUD OD GHWHUPLQDFLyQ GHO SXQWR GH HTXLOLEULR GHEHPRV HQ SUL PHU OXJDU FRQRFHU ORV FRVWRV ILMRV \ YDULDEOHV GH OD HPSUHVD HQWHQGLHQGR SRU FRVWRV YDULDEOHV DTXHOORV TXH FDPELDQ HQ SUR SRUFLyQ GLUHFWD FRQ ORV YRO~PHQHV GH SURGXFFLyQ \ YHQWDV SRU HMHPSOR PDWHULDV SULPDV PDQR GH REUD D GHVWDMR FRPLVLRQHV HWF 3RU FRVWRV ILMRV DTXHOORV TXH QR FDPELDQ HQ SURSRUFLyQ GLUHFWD FRQ ODV YHQWDV \ FX\R LPSRUWH \ UHFXUUHQFLD HV SUiFWL FDPHQWH FRQVWDQWH FRPR VRQ OD UHQWD GHO ORFDO ORV VDODULRV ODV 58
Mรณdulo de Econegocios GHSUHFLDFLRQHV DPRUWL]DFLRQHV HWF $GHPiV GHEHPRV FRQR FHU HO SUHFLR GH YHQWD GH pO R ORV SURGXFWRV TXH IDEULTXH R FR PHUFLDOLFH OD HPSUHVD DVt FRPR HO Q~PHUR GH XQLGDGHV SUR GXFLGDV 3DUD REWHQHU HO SXQWR GH HTXLOLEULR HQ YDORU VH FRQVLGHUD OD VLJXLHQWH IyUPXOD
Q* =
Cf ( P โ Cv)
Unidades necesarias que la empresa debe producir para estar en equilibrio
'RQGH &I &RVWR WRWDO ILMR
3 SUHFLR
&Y SURPHGLR GH FRVWRV YDULDEOHV Q = *
Cf Cv (1 โ ) P
9ROXPHQ GH YHQWD HQ GRQGH OD HPSUHVD QR SLHUGH QL JDQD
59
Módulo de Econegocios
*5$),&2 '(/ 3817 2 '( (48,/,%5,2 8172
(MHPSOR
+DOODQGR OD FDQWLGDG GH ERWHOODV GH UHIUHVFRV GH DJXDMH ©'(/,&,$6ª TXH OD HPSUHVD GHEH SURGXFLU SDUD HVWDU HQ HTXLOLEULR
Q* =
Q* =
Cf ( p − Cv)
2120 2120 = = 4511 (1 − 0.53) 0,47
/D HPSUHVD QHFHVLWD SURGXFLU ERWHOODV GH õ GH UHIUHVFRV GH DJXD MH ©'(/,&,$6ª SDUD TXH DOFDQFH VX HTXLOLEULR
60
Mรณdulo de Econegocios +DOODQGR
Q* =
Q* =
Cf Cv (1 โ ) P
2120 2120 = = 4511 (1.00 โ 0.53) 0.47
/D HPSUHVD DOFDQ]D VX SXQWR GH HTXLOLEULR YHQGLHQGR 6 (VWH HV HO SXQWR HQ GRQGH ORV FRVWRV VRQ LJXDOHV D ODV YHQWDV *UiILFDPHQWH HO SXQWR GH HTXLOLEULR VHUi
(y)
ingresos por ventas costos totales e*
y*
costos variables de operaciรณn
costos fijos de operaciรณn 0
x*
(x)
'RQGH
y * 6 PRQWR GH YHQWD SDUD TXH OD HPSUHVD QR JDQH QL SLHUGD
x * 8QLGDGHV TXH OD HPSUHVD QHFHVLWD SURGXFLU \ YHQ GHU SDUD LJXDODU VXV LQJUHVRV FRQ VXV FRVWRV
e* 3XQWR GH HTXLOLEULR HQ GRQGH ORV FRVWRV VRQ LJXDOHV D ORV LQJUHVRV 61
Mรณdulo de Econegocios
/RUR GHO 9DOOH GH 3LFKLV
9$/ $1
25 $&78 2 9 $/ 1(7 9$1
(72 $/25 &78$/ (O YDORU DFWXDO QHWR HV OD GLIHUHQFLD HQWUH WRGRV ORV LQJUHVRV \ WRGRV ORV HJUHVRV DFWXDOL]DGRV DO SHULRGR DFWXDO 6HJ~Q HO FULWHULR GHO YDORU DFWXDO QHWR HO SUR\HFWR GHEH DFHSWDUVH VL VX YDORU DFWXDO QHWR HV SRVL WLYR 9DORU $FWXDO 1HWR GH XQD LQYHUVLyQ VH HQWLHQGH OD VXPD GH ORV YDOR UHV DFWXDOL]DGRV GH WRGRV ORV IOXMRV QHWRV GH FDMD HVSHUDGRV GHO SUR \HFWR GHGXFLGR HO YDORU GH OD LQYHUVLyQ LQLFLDO 6L XQ SUR\HFWR GH LQYHUVLyQ WLHQH XQ 9$1 SRVLWLYR HO SUR\HFWR HV UHQWDEOH (QWUH GRV R PiV SUR\HFWRV HO PiV UHQWDEOH HV HO TXH WHQJD XQ 9$1 PiV DOWR 8Q 9$1 QXOR VLJQLILFD TXH OD UHQWDELOLGDG GHO SUR\HFWR HV OD PLVPD TXH FRORFDU ORV IRQGRV HQ pO LQYHUWLGRV HQ HO PHUFDGR FRQ XQ LQWHUpV HTXLYDOHQWH D OD WDVD GH GHVFXHQWR XWLOL]DGD /D ~QLFD GLILFXOWDG SDUD KDOODU HO 9$1 FRQVLVWH HQ ILMDU HO YDORU SDUD OD WDVD GH LQWHUpV H[LVWLHQGR GLIHUHQWHV DOWHUQDWLYDV )yUPXOD SDUD KDOOD HO 9DORU $FWXDO 1HWR 9$1
n
Vt โ I0 n ( 1 k ) + t =1
VAN = ยฆ 62
MĂłdulo de Econegocios
Donde: Vt = representa los flujos de caja en cada periodo t. I0 = es el valor del desembolso inicial de la inversiĂłn. n = es el nĂşmero de perĂodos considerado ĹŹ Ń C 2 D 2 , ( A 0 >A 0@% 5 8 E >4 F @
n
Vt â&#x2C6;&#x2019; I0 n k =1 (1 + k )
VAN = ÂŚ
/ 3 D n
VAN = ÂŚ k =1
Vt (1 + k )
n
â&#x2C6;&#x2019; I0 =
363. 50 363 .50 363 .50 513 .50 513. 50 656. 90 656.90 + + + + + + + 2 3 4 5 6 7 (1 + 0 .02 ) (1 + 0 .02 ) (1 + 0 .02 ) (1 + 0. 02) (1 + 0. 02) (1 + 0.02) (1 + 0.02 )
656.90 656 .90 656.90 + + â&#x2C6;&#x2019; 3061. 5 = 4792. 03 â&#x2C6;&#x2019; 3061. 50 = 1730. 53 8 9 (1 + 0.02) (1 + 0. 02 ) (1 + 0.02)10
A 0 F &" !" 3 >A 0@ 3 . % ,
2 8 .
7$6$ ,17(51 $ '( 5(7 2512 2 5(17 $%,/,' $' 7,5
17(51$ (72512 (17$%,/,' $%,/,'$' 6H GHQRPLQD 7DVD ,QWHUQD GH 5HWRUQR R 5HQWDELOLGDG 7,5 D OD WDVD GH GHVFXHQWR TXH KDFH TXH HO 9DORU $FWXDO 1HWR 9$1 GH XQD LQYHU VLyQ VHD LJXDO D FHUR 9$1 (VWH PpWRGR FRQVLGHUD TXH XQD LQYHUVLyQ HV DFRQVHMDEOH VL OD 7 , 5 UHVXOWDQWH HV LJXDO R VXSHULRU D OD WDVD H[LJLGD SRU HO LQYHUVRU \ HQWUH YDULDV DOWHUQDWLYDV OD PiV FRQYHQLHQWH VHUi DTXHOOD TXH RIUH]FD XQD 7,5 PD\RU
63
Mรณdulo de Econegocios
)yUPXOD SDUD +DOODU OD 7DVD ,QWHUQD GH 5HWRUQR 7,5
t
Vft โ I0 = 0 t t =1 (1 โ TIR )
VAN = ยฆ
(MHPSOR:
&$/&8/2 7,5 '(/ 3/$1 325 (/ 0e72'2 '( ,17(532/$&,ร 1 7$6$
9$1
[
'LIHUHQFLDV GH WDVDV y 'LIHUHQFLDV GH 9$1
6H PXOWLSOLFD OD GLIHUHQFLD GH WDVDV SRU HO SULPHU 9$1 (VWH UHVXOWDGR VH GLYLGH SRU OD GLIHUHQFLD GH 9$1 [ ยธ
(VWH GDWR VH VXPD D OD SULPHUD WDVD \ VX UHVXOWDGR DUURMDUi OD 7DVD ,QWHUQD GH 5HWRUQR
7,5 7,5
64
Mรณdulo de Econegocios /XHJR GH KDFHU ORV FiOFXORV FRUUHVSRQGLHQWHV KDOODPRV TXH OD 7,5 HV LJXDO D DSUR[LPDGDPHQWH HVWD WDVD HV PD\RU TXH OD WDVD GH DFWXDOL]DFLyQ SRU OR WDQWR VH UHFRPLHQGD OD HMHFXFLyQ GHO 3ODQ GH (FRQHJRFLRV 5(/$ &,21 %(1(),&,2 &267 2 (/$&,21 2672 7DPELpQ OODPDGR ยฉtQGLFH GH UHQGLPLHQWRยช (V XQ PpWRGR GH (YD OXDFLyQ GH 3UR\HFWRV TXH VH EDVD HQ HO GHO ยฉYDORU SUHVHQWHยช \ TXH FRQVLVWH HQ GLYLGLU HO YDORU SUHVHQWH GH ORV ,QJUHVR HQWUH HO 9DORU 3UHVHQWH GH ORV HJUHVRV /D IyUPXOD TXH VH XWLOL]D HV
B/C =
n
Bt
ยฆ (1+ k ) t =0 n
t
Ct ยฆ t t = 0 (1 + k )
Dรณnde: B/C = Relaciรณn Beneficio / Costo Bt = Valor de la producciรณn (beneficio bruto) Ct = Egresos (i = 0, 2, 3,4...n) K
= Tasa de descuento
โ ข
% & ! LPSOLFD TXH ORV LQJUHVRV VRQ PD\RUHV TXH ORV HJUHVRV HQWRQFHV HO SUR\HFWR VH SXHGH HMHFXWDU
โ ข
% & LPSOLFD TXH ORV LQJUHVRV VRQ LJXDOHV TXH ORV HJUHVRV HQWRQFHV HO SUR\HFWR HV LQGLIHUHQWH
โ ข
% & LPSOLFD TXH ORV LQJUHVRV VRQ PHQRUHV TXH ORV HJUHVRV HQWRQFHV HO SUR\HFWR QR HV DFRQVHMDEOH VX HMHFXFLyQ
65
Mรณdulo de Econegocios
t
Bt
1155.00 1155.00 1155 .00 1305.00 1305. 00 1448 .90 + + + + + + 1 2 3 4 5 (1 + 0.02) (1 + 0 .02) (1 + 0.02) (1 + 0.02) (1 + 0.02 ) (1 + 0.02) 6 t =1 B/C = t = 791. 50 791. 50 791 .50 791. 50 791 .50 791.50 Ct + + + + + + ยฆ 1 2 3 4 5 t (1 + 0.02) (1 + 0 .02) (1 + 0.02) (1 + 0.02) (1 + 0.02 ) (1 + 0.02) 6 t =1 (1 + 0.02 )
ยฆ (1 + 0.02 )
t
1448 . 90
1448 .90 1448 .90 1448 . 90 + + 8 9 (1 + 0 . 02 ) (1 + 0 .02 )10 (1 + 0 .02 ) (1 + 0. 02 ) = 791 .50 791 . 50 791 . 50 791 .50 + + + (1 + 0 . 02 ) 7 (1 + 0. 02 )8 (1 + 0 .02 ) 9 (1 + 0 .02 )10 7
B /C =
+
1132 .35 + 1110.15 + 1088.38 + 1205. 62 + 1181. 98 + 1286.58 + 1261. 35 + 1236.62 + 1212.37 + 1188.60 = 775.98 + 760. 77 + 745.85 + 731 .22 + 716 .88 + 702. 83 + 689 .05 + 675. 54 + 662. 29 + 649 .31
B / C = 1. 8287
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5(&8(5'$ Los recursos no se deben utilizar a un ritmo superior al de su ritmo de regeneraciĂłn.
No deben emitirse contaminantes a un ritmo superior al que el sistema natural es capaz de absorber o neutralizar,
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