N Porciones

9 Peso del wrap

250 gr

Costo de aj de gallina
Base
1 kg de pechuga de pollo
Obtencin
1,8 kg de aj de gallina
Porciones en wraps 9 porciones
Producto
Pechuga de pollo
Tarro de leche
Pan
Cebolla
Aj amarillo
Ajo
Pecanas
Queso parmesano
Sal
Aceite
Costo total
Costo unitario

Precio (S/.)
12.00
2.60
0.90
0.90
1.20
0.30
3.00
1.50
0.01
0.50
S/. 22.91
S/. 2.55

Comentario
1 kg de pechuga
1 tarro
6 panes
1/2 kg de cebolla
6 ajes
3 dientes de ajo
50 gr de pecanas
Medio sobre
Una pizca
Un chorro

Costo wrap de aj de gallina

Producto
Precio (S/.)
1 Tortilla
0.49
200 gr aj de gallina
2.55
Costo total unitario
S/. 3.04

Costo de lomo saltado

Base
1 kg de lomo
Obtencin
1,8 kg de lomo saltado
Porciones en wraps 9 porciones
Producto
Lomo
Cebolla
Tomate
Vinagre
Sillao
Aj
Sal, sazonadores
Aceite
Costo total
Costo unitario

Precio (S/.)
20
1.5
0.5
0.1
0.1
0.2
0.2
0.6
S/. 23.20
S/. 2.58

Comentario
1 kg de lomo
750 gr de cebolla
250 gr
Un chorro
Un chorro
1 aj
Pizcas
Un chorro

Costo wrap de lomo saltado

Producto
Precio (S/.)
1 Tortilla
0.49
200 gr aj de gallina
2.58
Costo total unitario
S/. 3.07
Wrap
Costo wrap de aj de gallina
Costo wrap de lomo saltado
Costo Promedio de 1 wrap

Costo
S/. 3.04
S/. 3.07
S/. 3.05

Producto
1 wrap promedio
1 complemento promedio
1 bebida promedio
Cremas promedio
TOTAL

Base
Obtencin
Porciones en wraps
Producto
Maiz morado
Agua
Membrillo
Manzana
Palo de canela
Azucar rubia
Limones
Clavo de olor
Costo total
Costo total unitario

Costo de chicha morada

1/2 kg de maiz
4 lts de chicha morada
8 vasos
Precio (S/.)
2
0.006
1
0.2
0.05
0.5
0.6
0.1
S/. 4.46
S/. 0.56

Comentario
1/2 kg de maiz
4 litros
1 membrillo
1 manzana
1/2 bolsita
1/2 taza
4 limones
1/2 cucharada

Costo de yuquitas fritas

Base
1 kg de yuca
Obtencin
800 gr de yuquitas fritas
Porciones en wraps 4 porciones
Producto
Yuca
Aceite
Costo total
Costo total unitario

Precio (S/.)

Comentario
2 1 kg de yuca
3 2/5 de botella
S/. 5.00
S/. 1.25

Costo de huancana
Base
1/2 kg de queso fresco
Obtencin
1 licuadora de crema
Porciones en wraps 50 porciones
Producto
Queso
Leche
Aj amarillo
Galleta
Cebolla
Aceite
Costo total
Costo total unitario

Precio (S/.)
8
2
1.2
0.5
0.2
0.5
S/. 12.40
S/. 0.25

Comentario
1/2 kg queso
3/4 tarro
6 ajes
1 galleta soda
1 cebolla
1 chorro

Costo de rocoto molido

Base
Obtencin
Porciones en wraps
Producto
Rocoto
Cebolla
Aceite
Costo total
Costo total unitario

Crema
Costo de huancana
Costo de rocoto molido
Costo Promedio de cremas

Costo Promedio
S/. 3.05
S/. 1.25
S/. 0.56
S/. 0.22
S/. 5.08

Costo
S/. 0.25
S/. 0.20
S/. 0.22

Precio Promedio
S/. 6.78
S/. 3.00
S/. 1.58
S/. 0.50
S/. 11.86
S/. 14.00

Costo de rocoto molido

1 rocoto
800 gr de yuquitas fritas
6 porciones
Precio (S/.)
Comentario
0.8 1 rocoto
0.2 1 cebolla
0.2 1 chorro
S/. 1.20
S/. 0.20

Ao
Utensilios
V
V
V
V
F
F
V
F
F
F
F
F
F
F
F
F

Vasos
Servilletas
Individuales
Bolsas
Tabla de picar
Bandeja
Envolturas
Dispensador de gel antibacterial
Dispensador de papel toalla
Gel Antibacterial
Ollas
Utensilios de Cocina
Bol
Papel Toalla
Licuadora
Balanza

AREA DE PRODUCCION
1
2
86,635
86,635
60,645
25,991
3
25
86,635
1
1
50
3
1
5
100
1
1

93,487
93,487
65,441
28,046
3
25
93,487

50

100

101,110
101,110
70,777
30,333
3
25
101,110
1
1
50
1
1
5
100
1

109,547
109,547
76,683
32,864
4
25
109,547

118,841
118,841
83,189
35,652
4
25
118,841
1
1
50
1
1
5
100
1

50
1

100

F
V
F
V

S/IGV
C/IGV

Unidades

2012
86,635

2013
93,487

2014
101,110

2015
109,547

2016
118,841

Precio Mayorista

Costo 1

Costo 2

Costo 3

Costo 4

Costo 5

0.02
0.03
0.03
0.06
10.00
4.00
0.07
48.00
45.00
8.00
240.00
50.00
11.00
6.00
20.00
1,362.20

1,732.70
2,729.00
1,819.34
1,559.43
30.00
100.00
6,064.45
48.00
45.00
400.00
24.00
8.00
40.00
600.00
6.00
1,362.20

1,869.74
2,944.84
1,963.23
1,682.77
30.00
100.00
6,544.09
400.00
600.00
-

2,022.20
3,184.97
2,123.31
1,819.98
30.00
100.00
7,077.70
48.00
45.00
400.00
8.00
8.00
40.00
600.00
6.00
-

2,190.94
3,450.73
2,300.49
1,971.85
40.00
100.00
7,668.29
400.00
8.00
600.00
-

2,376.82
3,743.49
2,495.66
2,139.14
40.00
100.00
8,318.87
48.00
45.00
400.00
8.00
8.00
40.00
600.00
6.00
-

TOTAL CFIJO
TOTAL CVARIABLE
TOTAL CFIJO
TOTAL CVARIABLE

2,663.20
13,904.92
3,142.58
16,407.80

1,130.00
15,004.66
1,333.40
17,705.50

1,285.00
16,228.16
1,516.30
19,149.22

1,148.00
17,582.29
1,354.64
20,747.11

1,295.00
19,073.98
1,528.10
22,507.30

2,982.26

2,904.24

3,152.37

3,371.45

3,666.42

INVERSION REQUERIDA
Instalacin de POS
Remodelacin de local
Mquinas y equipos
Muebles y computadoras
Licencias y otros
Capital de trabajo
Total de inversion

S/.
S/.
S/.
S/.
S/.
S/.
S/.

MONTO
60.00
32,989.41
20,164.04
11,383.87
1,000.00
108,222.56
173,819.88

(NO incluye IGV)

(NO incluye IGV)
(NO incluye IGV)

S/.
FINANCIAMIENTO DE LA INVERSIN
Prstamo bancario
S/.
73,819.88
Capital social
S/.
100,000.00
Total financiamiento
S/.
173,819.88
Relacin Deuda/Capital

73.82%

73,819.88
42%

Item
1
2
3
4
5
6
7
8
9

ACTIVOS FIJOS
Descripcin
Cocina Industrial a Gas
Freidora Industrial a Gas
Plancha Freidora a Gas
Cmara Mixta de 4 Puertas
Caja Registradora
Mostrador
Conjunto mesas y sillas
Repostero
Mesa de Trabajo Central con un Nivel Inferior

Cantidad Precio (s/IGV)

1
$1,872.20
1
$1,153.90
1
$652.00
1
$3,768.00
2
$443.13
1
$240.03
5
$470.00
1
$150.00
1
$577.50
Subtotal
$11,649.89
IGV
$2,096.98
Total
$13,746.87
Total
S/. 37,226.53

TIPO DE CAMBIO
2.708

Calendario de Pagos - ProEmpresa

0.35% Prestamo + 32.46% TEA

Prstamo bancario S/. 73,819.88

Meses
24
TEA
32.46%
i mes
2.37%
Cuota
S/. 4,068.54
Seg Desgravamen
0.35%
Mes
Deuda
Amortizacin
Inters
Cuota
Saldo Deuda
Seguro Desgravamen

Jan-12
S/. 73,820
S/. 2,319
S/. 1,750
S/. 4,069
S/. 71,501

Feb-12
S/. 71,501
S/. 2,374
S/. 1,695
S/. 4,069
S/. 69,127

Mar-12
S/. 69,127
S/. 2,430
S/. 1,638
S/. 4,069
S/. 66,697

S/. 258

S/. 250

S/. 242

CMAC TACNA Intereses ganados

Ao
Ao 1
Deposito
S/. 34,723
Aos
2
TEA
8.40%
Deposito + Ganancia
S/. 40,801.05

Ao 2
S/. 128,874
2
8.40%
S/. 151,434.61

Ao 3
S/. 126,880
2
8.40%
S/. 149,091.20

Apr-12
S/. 66,697
S/. 2,488
S/. 1,581
S/. 4,069
S/. 64,210
S/. 233

Ao 4
S/. 337,154
2
8.40%
S/. 396,175.06

May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
S/. 64,210 S/. 61,663 S/. 59,056 S/. 56,387 S/. 53,655 S/. 50,858
S/. 2,547 S/. 2,607 S/. 2,669 S/. 2,732 S/. 2,797 S/. 2,863
S/. 1,522 S/. 1,462 S/. 1,400 S/. 1,337 S/. 1,272 S/. 1,205
S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069
S/. 61,663 S/. 59,056 S/. 56,387 S/. 53,655 S/. 50,858 S/. 47,995
S/. 225

Ao 5
S/. 0
2
8.40%
S/. 0.00

S/. 216

S/. 207

S/. 197

S/. 188

S/. 178

Nov-12
Dec-12
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
S/. 47,995 S/. 45,064 S/. 42,064 S/. 38,992 S/. 35,848 S/. 32,629 S/. 29,334 S/. 25,961
S/. 2,931 S/. 3,000 S/. 3,072 S/. 3,144 S/. 3,219 S/. 3,295 S/. 3,373 S/. 3,453
S/. 1,138 S/. 1,068
S/. 997
S/. 924
S/. 850
S/. 773
S/. 695
S/. 615
S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069
S/. 45,064 S/. 42,064 S/. 38,992 S/. 35,848 S/. 32,629 S/. 29,334 S/. 25,961 S/. 22,508
S/. 168

S/. 158

S/. 147

S/. 136

S/. 125

S/. 114

S/. 103

S/. 91

TOTAL
2012
2013
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
S/. 22,508 S/. 18,973 S/. 15,354 S/. 11,649 S/. 7,857
S/. 3,535 S/. 3,619 S/. 3,705 S/. 3,792 S/. 3,882
S/. 533
S/. 450
S/. 364
S/. 276
S/. 186
S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069 S/. 4,069
S/. 18,973 S/. 15,354 S/. 11,649 S/. 7,857 S/. 3,974
S/. 79

S/. 66

S/. 54

S/. 41

S/. 27

Dec-13
S/. 3,974
S/. 3,974 S/. 31,756 S/. 42,064
S/. 94 S/. 17,067 S/. 6,759
S/. 4,069 S/. 48,822 S/. 48,822
S/. 0
S/. 14

S/. 2,520

S/. 998

PRESUPUESTO DE OPERACIONES
VOLUMEN DE TRABAJO
Precio Unitario Combos
Precio Unitario Wraps
Demanda Combos
Demanda Wraps
Ventas Directas
Ventas POS
IGV Recaudado
COSTOS PROYECTADOS
Costos Variables
CV unitario (S/. / wrap)
CV unitario (S/. / combo)
Costo Variable POS (5%)
Costo Variable Produccin
Costos fijos desembolsables
Planilla
Costo Fijo Produccin
Costo Fijo POS
Alquiler
Luz
Agua
IGV Tributado

S/ IGV
S/ IGV

S/ IGV

S/ IGV
S/ IGV

COSTOS FIJOS NO DESEMBOLSABLES PROYECTADOS - DEPRECIACION

RUBRO
Total depreciacin
Valor neto
Valor terminal
Remodelacin de local
S/. 32,989.41
S/. 0.00
S/. 0.00
Mquinas y equipos
S/. 20,164.04
S/. 0.00
S/. 6,000.00
Muebles y computadoras
S/. 11,383.87
S/. 0.00
S/. 4,000.00
Total costo no desembolsable
S/. 0.00

Descripcin
Alquiler mensual+mantenimiento
Construccin

Consumo anual (KW/h)

Costo anual

Consumo agua en local (lt)

Consumo agua bebidas (lt)
Consumo total de agua (lt)
Costo anual

CALCULO DE REMUNERACIONES
SUELDO
AO
Sueldo Adm
EsSalud
Grati
CTS
TOTAL por persona
CLCULO DEL DSCTO DE 5TA CATEGORA
Sueldo Bruto+Gratis
RN
IR 5ta Categoria
Dscto mes (RN/12)

SUELDO
COCINEROS
AO
AO1
Sueldo Adm
1,500
EsSalud
135
Grati
3,000
CTS
1,500
TOTAL por persona
22,635
CLCULO DEL DSCTO DE 5TA CATEG
Sueldo Bruto+Gratis
21,000
RN
-4,200
IR 5ta Categoria
-630
Dscto mes (RN/12)
-53

Administrativos
Jun-12
Sueldo BRUTO
SNP
ESSALUD
IR 5ta categora
Gratificacin
CTS
Sueldo NETO

2,500
325
225
123

Jul-12
2,500
325
225
123
2,500

Aug-12
2,500
325
225
123
-

2,500

5,000

2,500

1,500
195
135

Jul-12
1,500
195
135

Aug-12
1,500
195
135

SNP
ESSALUD
Gratificacin
CTS
Sueldo NETO

Cocineros
Jun-12
Sueldo BRUTO
SNP
ESSALUD
IR 5ta categora
Gratificacin
CTS
Sueldo NETO

SNP
ESSALUD

1,500

1,500

3,000

1,500

Gratificacin
CTS
Sueldo NETO

Asistentes de cocina, servicio al cliente, personal de mantenimiento

Jun-12
Jul-12
Sueldo BRUTO
400
400
SNP
52
52
ESSALUD
36
36
Gratificacin
400
CTS
Sueldo NETO
400
800

SNP
ESSALUD
Gratificacin
CTS
Sueldo NETO
Consultora Athanor
Personal
Cocineros
Asistentes de Cocina
Atencin Al Cliente
Personal de Mantenimiento
Contador
TOTAL A PAGAR
IGV TRIBUTADO

Total a pagar - 2016

300
450
150
900
137

c/IGV

Requerimientos de Personal
Personal
Administrativos
Cocineros
Asistentes de Cocina
Atencin Al Cliente
Personal de Mantenimiento
Contador

Personal
Administrativos
Cocineros

Sueldo Neto
1950
1170
390
390
390

Gratificacin
2500
1500
500
500
500

Aug-12
400
52
36
400

Asistentes de Cocina
Atencin Al Cliente
Personal de Mantenimiento
Contador

Personal
Administrativos
Cocineros
Asistentes de Cocina
Atencin Al Cliente
Personal de Mantenimiento
Contador
Athanor Consultora
TOTAL A DESEMBOLSAR

s/IGV

COCINEROS
AO2
AO3
1,800
2,100
162
189
3,600
4,200
1,800
2,100
27,162
31,689
CLCULO DEL DSCTO DE 5TA CATEGORA
25,200
29,400
4,200
630
53

Sep-12
2,500
325
225
123
-

AO5
2,700
243
5,400
2,700
40,743

33,600
8,400
1,260
105

37,800
12,600
1,890
158

Dec-12
2,500
325
225
123
2,500

Jan-13
3,000
325
225
123
-

Feb-13
3,000
390
270
210
-

Mar-13
3,000
390
270
210
-

2,500

Nov-12
2,500
325
225
123
1,250
3,750

5,000

2,803

3,000

3,000

1,500
195
135

Nov-12
1,500
195
135

Dec-12
1,500
195
135

Jan-13
1,800
195
135

Feb-13
1,800
234
162

Mar-13
1,800
234
162

750
2,250

1,500

3,000

1,734

1,800

1,800

Oct-12
2,500
325
225
123
-

2,500

Sep-12
1,500
195
135

AO4
2,400
216
4,800
2,400
36,216

Oct-12

1,500

1,500

Sep-12

Oct-12

Nov-12

400
52
36
-

400
52
36
-

400

400

400
52
36
200
600

Dec-12
400
52
36
400

Jan-13
400
52
36
-

Feb-13
400
52
36
-

Mar-13
400
52
36
-

800

400

400

400

Apr-13
3,000
390
270
210
-

Jun-13
3,000
390
270
210
-

Jul-13
3,000
390
270
210
3,000

Aug-13
3,000
390
270
210
-

Sep-13
3,000
390
270
210
-

Oct-13
3,000
390
270
210
-

3,000

May-13
3,000
390
270
210
1,417
4,417

3,000

6,000

3,000

3,000

Apr-13
1,800
234
162

May-13
1,800
234
162

Jun-13
1,800
234
162

Jul-13
1,800
234
162

Aug-13
1,800
234
162

Sep-13
1,800
234
162

1,800

850
2,650

Dec-13
3,000
390
270
210
3,000

3,000

Nov-13
3,000
390
270
210
1,500
4,500

Oct-13
1,800
234
162

Nov-13
1,800
234
162

Dec-13
1,800
234
162

900
2,700

1,800

1,800

1,800

3,600

1,800

1,800

1,800

6,000

3,600

Apr-13
400
52
36
400

May-13
400
52
36
200
600

Jun-13
400
52
36
-

Jul-13
400
52
36
400

Aug-13
400
52
36
-

Sep-13
400
52
36
-

Oct-13
400
52
36
-

400

800

400

400

400

Nov-13
400
52
36
200
600

Dec-13
400
52
36
400
800

Jan-14
3,500
390
270
210
-

Feb-14
3,500
455
315
298
-

Mar-14
3,500
455
315
298
-

Apr-14
3,500
455
315
298
-

3,303

3,500

3,500

3,500

Jan-14
2,100
234
162

Feb-14
2,100
273
189
53
-

Mar-14
2,100
273
189
53
-

Apr-14
2,100
273
189
53
-

2,100

2,100

2,100

2,034

May-14
3,500
455
315
298
1,667
5,167

Jun-14
3,500
455
315
298
-

Jul-14
3,500
455
315
298
3,500

Aug-14
3,500
455
315
298
-

Sep-14
3,500
455
315
298
-

3,500

7,000

3,500

3,500

May-14
2,100
273
189
53
1,000
3,100

Jun-14
2,100
273
189
53
-

Jul-14
2,100
273
189
53
2,100

Aug-14
2,100
273
189
53
-

Sep-14
2,100
273
189
53
-

2,100

4,200

2,100

2,100

Jan-14
400
52
36
-

Feb-14
400
52
36
-

Mar-14
400
52
36
-

Apr-14
400
52
36
-

400

400

400

400

May-14
400
52
36
200
600

Jun-14
400
52
36
-

Jul-14
400
52
36
400

Aug-14
400
52
36
-

Sep-14
400
52
36
-

400

800

400

400

Oct-14
3,500
455
315
298
3,500

Oct-14
2,100
273
189
53
2,100

Nov-14
3,500
455
315
298
1,750
5,250

Dec-14
3,500
455
315
298
3,500

Jan-15
4,000
455
315
298
-

Feb-15
4,000
520
360
385
-

Mar-15
4,000
520
360
385
-

Apr-15
4,000
520
360
385
-

7,000

3,803

4,000

4,000

4,000

Nov-14
2,100
273
189
53
1,050
3,150

Dec-14
2,100
273
189
53
2,100

Jan-15
2,400
273
189
53
-

Feb-15
2,400
312
216
105
-

Mar-15
2,400
312
216
105
-

Apr-15
2,400
312
216
105
-

4,200

2,334

2,400

2,400

2,400

May-15
4,000
520
360
385
1,917
5,917

Jun-15
4,000
520
360
385
-

May-15
2,400
312
216
105
1,150
3,550

Jun-15
2,400
312
216
105
-

4,000

2,400

Oct-14
400
52
36
400

Nov-14
400
52
36
200
600

Dec-14
400
52
36
400

Jan-15
500
52
36
-

Feb-15
500
65
45
-

Mar-15
500
65
45
-

Apr-15
500
65
45
-

800

478

500

500

500

May-15
500
65
45
233
733

Jun-15
500
65
45
500

Jul-15
4,000
520
360
385
4,000

Aug-15
4,000
520
360
385
-

Sep-15
4,000
520
360
385
-

Oct-15
4,000
520
360
385
-

8,000

4,000

4,000

4,000

Jul-15
2,400
312
216
105
2,400

Aug-15
2,400
312
216
105
-

Sep-15
2,400
312
216
105
-

Oct-15
2,400
312
216
105
-

4,800

2,400

2,400

2,400

Nov-15
4,000
520
360
385
2,000
6,000

Dec-15
4,000
520
360
385
4,000

Jan-16
4,500
520
360
385
-

Feb-16
4,500
585
405
473
-

Mar-16
4,500
585
405
473
-

8,000

4,303

4,500

4,500

Nov-15
2,400
312
216
105
1,200
3,600

Dec-15
2,400
312
216
105
2,400

Jan-16
2,700
312
216
105
-

Feb-16
2,700
351
243
158
-

Mar-16
2,700
351
243
158
-

4,800

2,634

2,700

2,700

Jul-15
500
65
45
500

Aug-15
500
65
45
-

Sep-15
500
65
45
-

Oct-15
500
65
45
-

1,000

500

500

500

Nov-15
500
65
45
250
750

Dec-15
500
65
45
500

Jan-16
500
65
45
-

Feb-16
500
65
45
-

Mar-16
500
65
45
-

1,000

500

500

500

Apr-16
4,500
585
405
473
4,500

Apr-16
2,700
351
243
158
2,700

May-16
4,500
585
405
473
2,167
6,667

Jun-16
4,500
585
405
473
-

Jul-16
4,500
585
405
473
4,500

Aug-16
4,500
585
405
473
-

Sep-16
4,500
585
405
473
-

Oct-16
4,500
585
405
473
-

4,500

9,000

4,500

4,500

4,500

May-16
2,700
351
243
158
1,300
4,000

Jun-16
2,700
351
243
158
-

Jul-16
2,700
351
243
158
2,700

Aug-16
2,700
351
243
158
-

Sep-16
2,700
351
243
158
-

Oct-16
2,700
351
243
158
-

2,700

5,400

2,700

2,700

2,700

Nov-16
4,500
585
405
473
2,250
6,750

Dec-16
4,500
585
405
473
4,500

Nov-16
2,700
351
243
158
1,350
4,050

Dec-16
2,700
351
243
158
2,700

9,000

5,400

Apr-16
500
65
45
500

May-16
500
65
45
250
750

Jun-16
500
65
45
-

Jul-16
500
65
45
500

Aug-16
500
65
45
-

Sep-16
500
65
45
-

Oct-16
500
65
45
-

500

1,000

500

500

500

Nov-16
500
65
45
250
750

Dec-16
500
65
45
500
1,000

585
405
472.5

351
243
158

65
45

ESTADO DE GANANCIAS Y PERDIDAS PROYECTADO

RUBRO
Ao 1
Ventas proyectadas
Total ventas
S/. 939,769
Costos proyectados
Costos fijos desembolsables
S/. 432,890
Costos variables
S/. 440,192
Costos fijos no desembolsables
S/. 21,512
Total costos
S/. 894,595
Utilidad operativa
Intereses de deudas
Otros Gastos
Intereses ganados
Utilidad antes de impuestos
Impuesto a la Renta (30%)
Ingresos Extraordinarios
Utilidad neta
Dividendos
Utilidad retenida

PROYECCION DE CTO
Capital de trabajo operativo
Porcentaje de ventas
Variacin CTO S/.
Variacin CTO %

Ao 2
S/. 1,041,445
S/. 480,813
S/. 484,401
S/. 17,210
S/. 982,424

S/. 45,175
S/. 17,067
S/. 2,520

S/. 59,021
S/. 6,759
S/. 998

S/. 25,588
S/. 7,676

S/. 51,264
S/. 15,379

S/. 17,912
S/. 5,374
S/. 12,538

S/. 35,885
S/. 10,766
S/. 25,120

Inicio
S/. 108,223

2012
S/. 93,977
10%
-S/. 14,246
-13%

RESULTADO DEL VALOR TERMINAL DE LA INVERSION FIJA

Valor terminal Inversin fija
S/. 10,000
Valor neto de maquinaria y eq.
S/. 0
Ganancia de valor terminal I.F.
S/. 10,000

FLUJO DE CAJA PROYECTADO

RUBRO
Caja Inicial
Saldo en Bancos
Utilidad neta proyectada
(+) Costos no desembolsables
(=) Generacin interna de caja
(-) Reinversion CTO
(-) Reinversion fija (Capex)
Recaudacin IGV

2012
S/. 108,223
S/. 12,538
S/. 21,512
S/. 34,051
S/. 14,246
S/. 0
S/. 169,159

2013
S/. 100,000
S/. 34,723
S/. 25,120
S/. 17,210
S/. 42,329
-S/. 10,168
S/. 0
S/. 187,460

IGV ya Tributado
Seguros
Sub total
Pago IGV
Valor terminal CTO
Valor terminal Inversin fija
Impuesto a la renta v. terminal
Amortizacin de Deuda
Retorno de Depsito +Inters Ganado
FLUJO DE CAJA
Costo del capital (WACC)

S/. 19,400
S/. 2,520
S/. 306,278
S/. 137,279

S/. 7,754
S/. 998
S/. 311,868
S/. 39,931

S/. 34,276

S/. 43,062

S/. 134,723

S/. 228,874

34.18%

Valor Presente del Flujo de Caja

S/. 560,335

Inversin requerida (socios)

S/. 100,000

Valor Presente neto (VPN)

S/. 460,335

CLCULO DE LA TIR

176.0%

RELACION BENEFICIO/COSTO

El proyecto debe ser aceptado ya que t

4.60
BALANCE GENERAL PROYECTADO

BALANCE GENERAL A ENERO 2012

Activo Corriente
Caja y Bancos
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

134,722.65 PASIVO
134,722.65 Deuda a Largo Plazo
Tributos por Pagar
Amortizacin de Deuda y seguros
29,839.26 PATRIMONIO
64,537.32 Utilidades Acumuladas
-14,245.61 Capital
1,060.00 Pago de Dividendos
-21,512.44

ACTIVOS

S/.

164,561.91 PASIVO + PATRIMONIO

BALANCE GENERAL A ENERO 2013

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar

S/.
S/.
S/.
S/.

228,874.38
228,874.38
34,722.65
34,722.65

PASIVO
Deuda a Largo Plazo
Tributos por Pagar
Amortizacin de Deuda

Activo Fijo Neto

Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.

22,796.88
64,537.32
-4,078.05
1,060.00
-38,722.39

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

ACTIVOS

S/.

286,393.91 PASIVO + PATRIMONIO

BALANCE GENERAL A ENERO 2014

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

226,880.08
226,880.08
128,874.38
128,874.38
21,212.52
64,537.32
7,245.06
1,060.00
-51,629.85

PASIVO
Deuda a Largo Plazo
Tributos por Pagar

ACTIVOS

S/.

376,966.98 PASIVO + PATRIMONIO

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

BALANCE GENERAL A ENERO 2015

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

437,154.20
437,154.20
126,880.08
126,880.08
25,309.91
64,537.32
19,947.43
1,060.00
-60,234.83

PASIVO
Deuda a Largo Plazo
Tributos por Pagar

ACTIVOS

S/.

589,344.19 PASIVO + PATRIMONIO

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

BALANCE GENERAL A ENERO 2016

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

452,494.24
452,494.24
337,154.20
337,154.20
35,208.95
64,537.32
34,148.95
1,060.00

PASIVO
Deuda a Largo Plazo
Tributos por Pagar
PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

Depreciacin Acumulada

S/.

-64,537.32

ACTIVOS

S/.

824,857.39 PASIVO + PATRIMONIO

Ao 3

Ao 4

Ao 5

S/. 1,154,676

S/. 1,281,700

S/. 1,423,715

S/. 527,618
S/. 532,626
S/. 12,907
S/. 1,073,151

S/. 647,471
S/. 586,524
S/. 8,605
S/. 1,242,600

S/. 703,018
S/. 646,541
S/. 4,302
S/. 1,353,861

S/. 81,526

S/. 39,100

S/. 69,854

S/. 6,078
S/. 87,604
S/. 26,281

S/. 22,560
S/. 61,660
S/. 18,498

S/. 61,323
S/. 18,397
S/. 42,926

S/. 43,162
S/. 12,949
S/. 30,214

S/. 22,211
S/. 92,065
S/. 27,619
S/. 149,372
S/. 213,817
S/. 64,145
S/. 149,672

2013
S/. 104,145
10%
S/. 10,168
11%

2014
S/. 115,468
10%
S/. 11,323
11%

2015
S/. 128,170
10%
S/. 12,702
11%

2015
S/. 100,000
S/. 126,880
S/. 30,214
S/. 8,605
S/. 38,819
-S/. 12,702
S/. 0
S/. 230,706

2016
S/. 100,000
S/. 337,154
S/. 149,672
S/. 4,302
S/. 153,974
-S/. 14,202
S/. 0
S/. 256,269

Impuesto
S/.
3,000.00

2014
S/. 100,000
S/. 128,874
S/. 42,926
S/. 12,907
S/. 55,833
-S/. 11,323
S/. 0
S/. 207,842

2016
S/. 142,372
10%
S/. 14,202
11%

S/. 8,488

S/. 9,532

S/. 10,384

S/. 343,864
S/. 157,785

S/. 347,291
S/. 61,571

S/. 485,658
S/. 182,255
S/. 142,372
S/. 10,000
-S/. 3,000

S/. 40,801
S/. 226,880

S/. 151,435
S/. 437,154

S/. 149,091
S/. 452,494

Flujo de caja para clculo TIR

-S/. 100,000
S/. 134,723
S/. 228,874
S/. 226,880
S/. 437,154
S/. 452,494

yecto debe ser aceptado ya que todos los indicadores financieron son positivos.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

54,543.82
73,819.88
12,479.89
-31,755.95
112,538.21
12,538.21
100,000.00
5,373.52

S/.

167,082.03 S/.

S/.
S/.
S/.
S/.

139,774.39
73,819.88
139,774.39
-73,819.88

2,520.12

T
T
R
T
Tributos por Pagar ao
Tributos por Pagar mes
Tributos por Pagar

S/.
S/.
S/.
S/.

137,657.74
37,657.74
100,000.00
10,765.51

S/.

277,432.13

S/.
S/.
S/.

41,568.68
41,568.68

S/.
S/.
S/.
S/.

180,583.72
80,583.72
100,000.00
18,396.85

S/.

222,152.41

S/.
S/.
S/.

159,603.40
159,603.40

S/.
S/.
S/.
S/.

210,797.30
110,797.30
100,000.00
12,948.67

S/.

370,400.70

S/.
S/.
S/.

63,825.19
195.00
63,630.19

S/.
S/.
S/.
S/.

424,614.28
324,614.28
100,000.00
64,145.10

S/.

8,961.77

S/.

154,814.57

S/.

218,943.49

S/.

488,439.47

S/.

336,417.92

Calculo de Tributos por Pagar (IGV)

2012
2013
2014
Inversiones
11,617
Costos Proy.
7,303
7,640
8,351
Ventas Proy.
169,159
187,460
207,842
Planilla
481
114
137

utos por Pagar ao

utos por Pagar mes
utos por Pagar

149,759
12,480
137,279

179,706
14,975
39,931

199,354
16,613
157,785

2015

2016

9,371
230,706
160

10,246
256,269
137

221,174
18,431
61,571

245,885
20,490
182,255

ESTADO DE GANANCIAS Y PERDIDAS PROYECTADO

RUBRO
Ao 1
Ventas proyectadas
Total ventas
S/. 1,033,746
Costos proyectados
Costos fijos desembolsables
S/. 432,890
Costos variables
S/. 482,821
Costos fijos no desembolsables
S/. 21,512
Total costos
S/. 937,223
Utilidad operativa
Intereses de deudas
Otros Gastos
Intereses ganados
Utilidad antes de impuestos
Impuesto a la Renta (30%)
Ingresos Extraordinarios
Utilidad neta
Dividendos
Utilidad retenida

PROYECCION DE CTO
Capital de trabajo operativo
Porcentaje de ventas
Variacin CTO S/.
Variacin CTO %

Ao 2
S/. 1,145,590
S/. 480,813
S/. 531,341
S/. 17,210
S/. 1,029,364

S/. 96,523
S/. 17,067
S/. 2,520

S/. 116,226
S/. 6,759
S/. 998

S/. 76,936
S/. 23,081

S/. 108,469
S/. 32,541

S/. 53,855
S/. 16,157
S/. 37,699

S/. 75,928
S/. 22,779
S/. 53,150

Inicio
S/. 108,223

2012
S/. 103,375
10%
-S/. 4,848
-4%

RESULTADO DEL VALOR TERMINAL DE LA INVERSION FIJA

Valor terminal Inversin fija
S/. 10,000
Valor neto de maquinaria y eq.
S/. 0
Ganancia de valor terminal I.F.
S/. 10,000

FLUJO DE CAJA PROYECTADO

RUBRO
Caja Inicial
Saldo en Bancos
Utilidad neta proyectada
(+) Costos no desembolsables
(=) Generacin interna de caja
(-) Reinversion CTO
(-) Reinversion fija (Capex)
Recaudacin IGV

2012
S/. 108,223
S/. 37,699
S/. 21,512
S/. 59,211
S/. 4,848
S/. 0
S/. 186,074

2013
S/. 100,000
S/. 51,864
S/. 53,150
S/. 17,210
S/. 70,360
-S/. 11,184
S/. 0
S/. 206,206

IGV ya Tributado
Seguros
Sub total
Pago IGV
Valor terminal CTO
Valor terminal Inversin fija
Impuesto a la renta v. terminal
Amortizacin de Deuda
Retorno de Depsito +Inters Ganado
FLUJO DE CAJA
Costo del capital (WACC)

S/. 19,780
S/. 2,520
S/. 338,576
S/. 152,436

S/. 8,176
S/. 998
S/. 357,206
S/. 42,949

S/. 34,276

S/. 43,062

S/. 151,864

S/. 271,194

34.18%

Valor Presente del Flujo de Caja

S/. 625,640

Inversin requerida (socios)

S/. 100,000

Valor Presente neto (VPN)

S/. 525,640

CLCULO DE LA TIR

196.4%

RELACION BENEFICIO/COSTO

El proyecto debe ser aceptado ya que t

5.26
BALANCE GENERAL PROYECTADO

BALANCE GENERAL A ENERO 2012

Activo Corriente
Caja y Bancos
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

151,863.53 PASIVO
151,863.53 Deuda a Largo Plazo
Tributos por Pagar
Amortizacin de Deuda y seguros
39,236.96 PATRIMONIO
64,537.32 Utilidades Acumuladas
-4,847.92 Capital
1,060.00 Pago de Dividendos
-21,512.44

ACTIVOS

S/.

191,100.49 PASIVO + PATRIMONIO

BALANCE GENERAL A ENERO 2013

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar

S/.
S/.
S/.
S/.

271,194.39
271,194.39
51,863.53
51,863.53

PASIVO
Deuda a Largo Plazo
Tributos por Pagar
Amortizacin de Deuda

Activo Fijo Neto

Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.

33,211.33
64,537.32
6,336.41
1,060.00
-38,722.39

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

ACTIVOS

S/.

356,269.25 PASIVO + PATRIMONIO

BALANCE GENERAL A ENERO 2014

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

251,808.26
251,808.26
171,194.39
171,194.39
32,759.28
64,537.32
18,791.82
1,060.00
-51,629.85

PASIVO
Deuda a Largo Plazo
Tributos por Pagar

ACTIVOS

S/.

455,761.93 PASIVO + PATRIMONIO

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

BALANCE GENERAL A ENERO 2015

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

467,391.23
467,391.23
151,808.26
151,808.26
38,126.91
64,537.32
32,764.43
1,060.00
-60,234.83

PASIVO
Deuda a Largo Plazo
Tributos por Pagar

ACTIVOS

S/.

657,326.40 PASIVO + PATRIMONIO

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

BALANCE GENERAL A ENERO 2016

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

493,282.29
493,282.29
367,391.23
367,391.23
49,446.11
64,537.32
48,386.11
1,060.00

PASIVO
Deuda a Largo Plazo
Tributos por Pagar
PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

Depreciacin Acumulada

S/.

-64,537.32

ACTIVOS

S/.

910,119.63 PASIVO + PATRIMONIO

Ao 3

Ao 4

Ao 5

S/. 1,270,144

S/. 1,409,870

S/. 1,566,087

S/. 527,618
S/. 584,265
S/. 12,907
S/. 1,124,790

S/. 647,471
S/. 643,418
S/. 8,605
S/. 1,299,494

S/. 703,018
S/. 709,287
S/. 4,302
S/. 1,416,608

S/. 145,354

S/. 110,376

S/. 149,479

-S/. 11,062
S/. 134,291
S/. 40,287

-S/. 19,760
S/. 90,616
S/. 27,185

S/. 94,004
S/. 28,201
S/. 65,803

S/. 63,431
S/. 19,029
S/. 44,402

-S/. 2,717
S/. 146,762
S/. 44,028
S/. 163,609
S/. 266,342
S/. 79,903
S/. 186,439

2013
S/. 114,559
10%
S/. 11,184
11%

2014
S/. 127,014
10%
S/. 12,455
11%

2015
S/. 140,987
10%
S/. 13,973
11%

2015
S/. 100,000
S/. 151,808
S/. 44,402
S/. 8,605
S/. 53,007
-S/. 13,973
S/. 0
S/. 253,777

2016
S/. 100,000
S/. 367,391
S/. 186,439
S/. 4,302
S/. 190,742
-S/. 15,622
S/. 0
S/. 281,896

Impuesto
S/.
3,000.00

2014
S/. 100,000
S/. 171,194
S/. 65,803
S/. 12,907
S/. 78,710
-S/. 12,455
S/. 0
S/. 228,626

2016
S/. 156,609
10%
S/. 15,622
11%

S/. 8,956

S/. 10,051

S/. 10,960

S/. 385,925
S/. 174,918

S/. 382,760
S/. 66,804

S/. 546,055
S/. 201,864
S/. 156,609
S/. 10,000
-S/. 3,000

S/. 40,801
S/. 251,808

S/. 151,435
S/. 467,391

S/. 149,091
S/. 493,282

Flujo de caja para clculo TIR

-S/. 100,000
S/. 151,864
S/. 271,194
S/. 251,808
S/. 467,391
S/. 493,282

yecto debe ser aceptado ya que todos los indicadores financieron son positivos.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

55,921.76
73,819.88
13,857.83
-31,755.95
137,698.85
37,698.85
100,000.00
16,156.65

S/.

193,620.61 S/.

S/.
S/.
S/.
S/.

155,080.78
73,819.88
155,080.78
-73,819.88

2,520.12

T
T
R
T
Tributos por Pagar ao
Tributos por Pagar mes
Tributos por Pagar

S/.
S/.
S/.
S/.

190,848.76
90,848.76
100,000.00
22,778.53

S/.

345,929.54

S/.
S/.
S/.

44,752.55
44,752.55

S/.
S/.
S/.
S/.

256,651.37
156,651.37
100,000.00
28,201.12

S/.

301,403.91

S/.
S/.
S/.

176,922.32
176,922.32

S/.
S/.
S/.
S/.

301,053.30
201,053.30
100,000.00
19,029.40

S/.

477,975.62

S/.
S/.
S/.

69,266.02
195.00
69,071.02

S/.
S/.
S/.
S/.

567,395.11
467,395.11
100,000.00
79,902.54

S/.

10,339.71

S/.

154,358.02

S/.

179,350.79

S/.

636,661.13

S/.

273,458.50

Calculo de Tributos por Pagar (IGV)

2012
2013
2014
Inversiones
11,617
Costos Proy.
7,683
8,062
8,818
Ventas Proy.
186,074
206,206
228,626
Planilla
481
114
137

utos por Pagar ao

utos por Pagar mes
utos por Pagar

166,294
13,858
152,436

198,030
16,502
42,949

219,670
18,306
174,918

2015

2016

9,891
253,777
160

10,823
281,896
137

243,726
20,310
66,804

270,935
22,578
201,864

ESTADO DE GANANCIAS Y PERDIDAS PROYECTADO

RUBRO
Ao 1
Ventas proyectadas
Total ventas
S/. 845,793
Costos proyectados
Costos fijos desembolsables
S/. 432,890
Costos variables
S/. 397,563
Costos fijos no desembolsables
S/. 21,512
Total costos
S/. 851,966
Utilidad operativa
Intereses de deudas
Otros Gastos
Intereses ganados
Utilidad antes de impuestos
Impuesto a la Renta (30%)
Ingresos Extraordinarios
Utilidad neta
Dividendos
Utilidad retenida

PROYECCION DE CTO
Capital de trabajo operativo
Porcentaje de ventas
Variacin CTO S/.
Variacin CTO %

Ao 2
S/. 937,301
S/. 480,813
S/. 437,462
S/. 17,210
S/. 935,485

-S/. 6,173
S/. 17,067
S/. 2,520

S/. 1,816
S/. 6,759
S/. 998

-S/. 25,760
-S/. 7,728

-S/. 5,940
-S/. 1,782

-S/. 18,032
-S/. 5,410
-S/. 12,622

-S/. 4,158
-S/. 1,248
-S/. 2,911

Inicio
S/. 108,223

2012
S/. 84,579
10%
-S/. 23,643
-22%

RESULTADO DEL VALOR TERMINAL DE LA INVERSION FIJA

Valor terminal Inversin fija
S/. 10,000
Valor neto de maquinaria y eq.
S/. 0
Ganancia de valor terminal I.F.
S/. 10,000

FLUJO DE CAJA PROYECTADO

RUBRO
Caja Inicial
Saldo en Bancos
Utilidad neta proyectada
(+) Costos no desembolsables
(=) Generacin interna de caja
(-) Reinversion CTO
(-) Reinversion fija (Capex)
Recaudacin IGV

2012
S/. 108,223
-S/. 12,622
S/. 21,512
S/. 8,890
S/. 23,643
S/. 0
S/. 152,243

2013
S/. 100,000
S/. 17,582
-S/. 2,911
S/. 17,210
S/. 14,299
-S/. 9,151
S/. 0
S/. 168,714

IGV ya Tributado
Seguros
Sub total
Pago IGV
Valor terminal CTO
Valor terminal Inversin fija
Impuesto a la renta v. terminal
Amortizacin de Deuda
Retorno de Depsito +Inters Ganado
FLUJO DE CAJA
Costo del capital (WACC)

S/. 19,019
S/. 2,520
S/. 273,979
S/. 122,121

S/. 7,333
S/. 998
S/. 266,530
S/. 36,914

S/. 34,276

S/. 43,062

S/. 117,582

S/. 186,554

34.18%

Valor Presente del Flujo de Caja

S/. 495,031

Inversin requerida (socios)

S/. 100,000

Valor Presente neto (VPN)

S/. 395,031

CLCULO DE LA TIR

155.5%

RELACION BENEFICIO/COSTO

El proyecto debe ser aceptado ya que t

3.95
BALANCE GENERAL PROYECTADO

BALANCE GENERAL A ENERO 2012

Activo Corriente
Caja y Bancos
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

117,581.76 PASIVO
117,581.76 Deuda a Largo Plazo
Tributos por Pagar
Amortizacin de Deuda y seguros
20,441.57 PATRIMONIO
64,537.32 Utilidades Acumuladas
-23,643.31 Capital
1,060.00 Pago de Dividendos
-21,512.44

ACTIVOS

S/.

138,023.33 PASIVO + PATRIMONIO

BALANCE GENERAL A ENERO 2013

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar

S/.
S/.
S/.
S/.

186,554.37
186,554.37
17,581.76
17,581.76

PASIVO
Deuda a Largo Plazo
Tributos por Pagar
Amortizacin de Deuda

Activo Fijo Neto

Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.

12,382.43
64,537.32
-14,492.50
1,060.00
-38,722.39

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

ACTIVOS

S/.

216,518.56 PASIVO + PATRIMONIO

BALANCE GENERAL A ENERO 2014

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

201,951.90
201,951.90
86,554.37
86,554.37
9,665.76
64,537.32
-4,301.71
1,060.00
-51,629.85

PASIVO
Deuda a Largo Plazo
Tributos por Pagar

ACTIVOS

S/.

298,172.03 PASIVO + PATRIMONIO

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

BALANCE GENERAL A ENERO 2015

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible
Depreciacin Acumulada

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

406,917.16
406,917.16
101,951.90
101,951.90
12,492.92
64,537.32
7,130.43
1,060.00
-60,234.83

PASIVO
Deuda a Largo Plazo
Tributos por Pagar

ACTIVOS

S/.

521,361.98 PASIVO + PATRIMONIO

PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

BALANCE GENERAL A ENERO 2016

Activo Corriente
Caja
Activo No Corriente
Cuentas por Cobrar
Activo Fijo Neto
Activo Fijo
Inversin Terrenos
Activo Intangible

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

411,706.19
411,706.19
306,917.16
306,917.16
20,971.80
64,537.32
19,911.80
1,060.00

PASIVO
Deuda a Largo Plazo
Tributos por Pagar
PATRIMONIO
Utilidades Acumuladas
Capital
Pago de Dividendos

Depreciacin Acumulada

S/.

-64,537.32

ACTIVOS

S/.

739,595.15 PASIVO + PATRIMONIO

Ao 3

Ao 4

Ao 5

S/. 1,039,209

S/. 1,153,530

S/. 1,281,344

S/. 527,618
S/. 480,986
S/. 12,907
S/. 1,021,511

S/. 647,471
S/. 529,630
S/. 8,605
S/. 1,185,706

S/. 703,018
S/. 583,794
S/. 4,302
S/. 1,291,115

S/. 17,698

-S/. 32,176

-S/. 9,771

S/. 23,219
S/. 40,917
S/. 12,275

S/. 64,880
S/. 32,705
S/. 9,811

S/. 28,642
S/. 8,593
S/. 20,049

S/. 22,893
S/. 6,868
S/. 16,025

S/. 47,139
S/. 37,368
S/. 11,210
S/. 135,134
S/. 161,292
S/. 48,388
S/. 112,905

2013
S/. 93,730
10%
S/. 9,151
11%

2014
S/. 103,921
10%
S/. 10,191
11%

2015
S/. 115,353
10%
S/. 11,432
11%

2015
S/. 100,000
S/. 101,952
S/. 16,025
S/. 8,605
S/. 24,630
-S/. 11,432
S/. 0
S/. 207,635

2016
S/. 100,000
S/. 306,917
S/. 112,905
S/. 4,302
S/. 117,207
-S/. 12,781
S/. 0
S/. 230,642

Impuesto
S/.
3,000.00

2014
S/. 100,000
S/. 86,554
S/. 20,049
S/. 12,907
S/. 32,957
-S/. 10,191
S/. 0
S/. 187,058

2016
S/. 128,134
10%
S/. 12,781
11%

S/. 8,020

S/. 9,013

S/. 9,807

S/. 301,803
S/. 140,652

S/. 311,821
S/. 56,338

S/. 425,260
S/. 162,645
S/. 128,134
S/. 10,000
-S/. 3,000

S/. 40,801
S/. 201,952

S/. 151,435
S/. 406,917

S/. 149,091
S/. 411,706

Flujo de caja para clculo TIR

-S/. 100,000
S/. 117,582
S/. 186,554
S/. 201,952
S/. 406,917
S/. 411,706

yecto debe ser aceptado ya que todos los indicadores financieron son positivos.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

53,165.88
73,819.88
11,101.95
-31,755.95
87,377.57
-12,622.43
100,000.00
-5,409.61

S/.

140,543.45 S/.

S/.
S/.
S/.
S/.

124,468.00
73,819.88
124,468.00
-73,819.88

2,520.12

T
T
R
T
Tributos por Pagar ao
Tributos por Pagar mes
Tributos por Pagar

S/.
S/.
S/.
S/.

84,466.72
-15,533.28
100,000.00
-1,247.50

S/.

208,934.73

S/.
S/.
S/.

38,384.82
38,384.82

S/.
S/.
S/.
S/.

104,516.08
4,516.08
100,000.00
8,592.58

S/.

142,900.90

S/.
S/.
S/.

142,284.49
142,284.49

S/.
S/.
S/.
S/.

120,541.29
20,541.29
100,000.00
6,867.95

S/.

262,825.78

S/.
S/.
S/.

58,384.36
195.00
58,189.36

S/.
S/.
S/.
S/.

281,833.45
181,833.45
100,000.00
48,387.65

S/.

7,583.84

S/.

155,271.13

S/.

258,536.19

S/.

340,217.82

S/.

399,377.34

Calculo de Tributos por Pagar (IGV)

2012
2013
2014
Inversiones
11,617
Costos Proy.
6,922
7,218
7,883
Ventas Proy.
152,243
168,714
187,058
Planilla
481
114
137

utos por Pagar ao

utos por Pagar mes
utos por Pagar

133,223
11,102
122,121

161,382
13,448
36,914

179,037
14,920
140,652

2015

2016

8,852
207,635
160

9,670
230,642
137

198,623
16,552
56,338

220,835
18,403
162,645