PRODUCCIN Y COMERCIALIZACIN DE

YOGURT NATURAL PROBITICO DE TUNA

UNIVERSIDAD PRIVADA DEL NORTE

CARRERA: ADMINISTRACIN Y NEGOCIOS INTERNACIONALES
CURSO: PROYECTO DE TESIS
CICLO: IX
PROFESOR: MIGUEL JOHN MUOZ AVENDAO
RIVERA LEN, MAGALY
INTEGRANTES
RODRIGUEZ NUREA. LILIANA

ZACIN DE
CO DE TUNA

L NORTE

INTERNACIONALES
SIS

AVENDAO
LY
. LILIANA

TABLA DE SUPUESTOS
ITEM
Tasa de crecimiento Poblacional
Impuesto a la Renta
IGV
Beneficios Sociales (ESSALUD)
CTS
TEA
Gratificaciones
Vacaciones
Participacin Inicial Mdo
rg Participacin Mercado

VALOR
3.36%
30%
18%
9%
4.17%
25.00%
8.33%
4.17%
12%
4%

16.000%

20.000%

24.000%

28.000%

Ao

Nmero Total de
Familias en la Zona
Urbana de
Cajamarca

2012

44,296

576

3,101

2013

45,784

595

3,205

2014

47,323

615

3,313

2015

48,913

636

3,424

2016

50,556

657

3,539

2017

52,255

679

3,658

2018

54,011

702

3,781

2019

55,825

726

3,908

2020

57,701

750

4,039

2021

59,640

775

4,175

10

2022

61,644

801

4,315

Familias
pertencientes al
NSC "A"

Familias
pertencientes al
NSC "B"

Poblacin Total Urbana de Cajamarca del

Ao 2012

177,184

Nmero Total de Familias en la zona

Urbana de Cajamarca del ao 2012

44,296

Tasa de Crecimiento del ao 2007-2021

3.36%

Nivel Socieconomico A

1.30%

Nivel Socieconomico B

7%

Nivel Socieconomico C

21.60%

Medio litro
Un litro
Un litro 800 ml
TOTAL

Poblacin Total
Objetivo

Poblacin Objetivo
Interesada en
Consumir Yogurt

Poblacin Objetivo
Interesada en
Consumir Yogurt
Probitico de Tuna

9,568

13,244

12,693

11,934

9,889

13,689

13,119

12,335

10,222

14,149

13,560

12,749

10,565

14,625

14,016

13,178

10,920

15,116

14,486

13,620

11,287

15,624

14,973

14,078

11,666

16,149

15,476

14,551

12,058

16,692

15,996

15,040

12,463

17,253

16,534

15,545

12,882

17,832

17,089

16,068

13,315

18,431

17,663

16,608

Familias
pertencientes al
NSC "C"

Pregunta 2.1 Consume Yogurt?

Respuesta

Frecuencia (f)

Porcentaje

SI

368

95.83%

NO

16

4.17%

TOTAL

384

100%

Pregunta 2.3 Estara interesado en consumir Yogurt Natural Probitico de Tuna?

Respuesta

Frecuencia (f)

Porcentaje

SI

346

94.02%

NO

22

5.98%

TOTAL

368

100%

Pregunta 3.3 Qu tipo de presentacin prefiere?

Alternativa

Frecuencia (f)

Porcentaje

200 ml

38

10.98%

Medio litro

93

26.88%

Un litro

184

53.18%

Un litro 800 ml

31

8.96%

TOTAL

346

100%

Poblacin Objetivo
Interesada en Consumir la
Presentacin de Un Litro

Demanda Anual de la
Poblacin Objetivo que
consumira 1 unidad
semanales (En Unidades)

Demanda Anual de la
Poblacin Objetivo que
consumira 2 unidades
semanales (En Unidades)

6,346

75,902

128,703

6,560

78,452

133,028

6,780

81,088

137,497

7,008

83,813

142,117

7,243

86,629

146,892

7,487

89,540

151,828

7,738

92,548

156,929

7,998

95,658

162,202

8,267

98,872

167,652

8,545

102,194

173,285

8,832

105,628

179,108

Frecuencia de Consumo de la presentacin de Un litro

Semanal
1 unidad

23%

2 unidades

39%

3 unidades

22%

4 unidades

7%

5 unidades

2%

6 unidades

7%

TOTAL

100%
Diaria

1 unidad

3%

2 unidades

1%

3 unidades

0%

4 unidades

0%

5 unidades

0%

6 unidades

0%

TOTAL

4%

Demanda Anual de la
Poblacin Objetivo que
consumira 3 unidad
Semanales (En Unidades)

Demanda Anual de la
Poblacin Objetivo que
consumira 4 unidades
Semanales (En Unidades)

72,602

23,316

75,041

24,099

77,563

24,909

80,169

25,746

82,862

26,611

85,647

27,505

88,524

28,429

91,499

29,384

94,573

30,372

97,751

31,392

101,035

32,447

Semanal

Mensual

14%

1%

32%

6%

20%

5%

7%

4%

2%

1%

3%

2%

77%

19%

n de Un litro

Demanda Anual de la Poblacin Demanda Anual de la Poblacin

Objetivo que consumira 5
Objetivo que consumira 6
unidades Semanales (En
Unidades Semanales (En
Unidades)
Unidades)
7,174

23,101

7,415

23,877

7,664

24,679

7,922

25,508

8,188

26,365

8,463

27,251

8,747

28,167

9,041

29,113

9,345

30,091

9,659

31,103

9,984

32,148

TOTAL
17%
39%
26%
11%
3%
5%
100%

Demanda Total Anual En Nmero

de Unidades de un litro
(demanda anual en litros

Consumo de Yogurt (Oferta)

330,797

198,005

341,912

204,658

353,401

211,534

365,275

218,642

377,548

225,988

390,234

233,582

403,345

241,430

416,898

249,542

430,906

257,927

445,384

266,593

460,349

275,550

Consumo anual percapita del

Yogurt en Cajamarca

3.9 litros /persona

Participacin en el Mercado

20%
12.00%

Demanda Insatisfecha
(potencial)

Demanda Efectiva (20%)

132,792

26,558

137,254

27,451

141,866

28,373

146,633

29,327

151,560

30,312

156,652

31,330

161,916

32,383

167,356

33,471

172,979

34,596

178,791

35,758

184,799

36,960

-47,208
136%

Capacidad en Litros de Yogurt

tem

Anual

28,770

34,935

34,935

36,990

36,990

Mensual

2,398

2,911

2,911

3,083

3,083

Semanal

599

728

728

771

771

Diaria

100

121

121

128

128

Capacidad Total

100%

41,100

Capacidad en el ao 1
Capacidad en el ao 2 y
3

70%

28,770

85%

34,935

90%

36,990

Capacidad en el ao 4 y
5

REQUERIMIENTO DE INSUMOS ANUAL

tem

Costo Unitario
sin IGV (en S/.)

Cantidad anual

Unidad de medida

17,262.0
28,770

kilogramos
Litros

S/.
S/.

1.00
0.68

719
431.55
28,770
28,770
28,770

Gramos
Gramos
Unidades
Unidades
Unidades

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

0.02
0.07
0.05
0.01
0.03

S/.

1.86

Materia Prima
Tuna
Leche
Insumos
Cultivo Lctico
Stevia
Botellas
Tapas
Etiquetas

TOTAL UNITARIO
tem
Leche
Cultivo Lctico
Pulpa de Tuna
Stevia
Botellas
Etiquetas
Tapas

Cantidad
1
0.025
0.6
0.015
1
1
1

Unidad
Litros
Gramos
Kilogramos
Gramos
Unidad
Unidad
Unidad

Costo Total sin

IGV (en S/.)
S/.

36,826

S/.
S/.
S/.

17,262
19,564
2,634

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

14
30
1,439
288
863

1.3
0.80

1.298

PAGO DE LEYES SOCIALES

Concepto
Vacaciones
SIS
Total de Leyes Sociales

Tasa
4.17%
4.17%
8.34%

Requerimiento de Personal de Produccin (MOD)

Concepto

Cantidad

Remuneracin Neta
Mensual

Tcnico y encargado de la produccin

S/.
1,000
1
Personal Encargado de la produccin
S/.
750
2
TOTAL
S/.
1,750
Requerimiento de Personal de Administracion y Ventas
Concepto

Cantidad

Remuneracin Neta
Mensual

Gerente general de Administracin y

Finanzas

S/.

2,500

Jefe comercial

S/.

1,500

S/.

4,000

TOTAL

Requerimiento de Personal de Apoyo

Concepto
limpieza por horas extras
Vigilantes

Cantidad
2

TOTAL

Remuneracin Neta
Mensual
S/.

750

S/.

750

de Produccin (MOD)
Leyes Sociales

Remunaracin
Bruta Mensual

S/.
83.40 S/.
S/.
63 S/.
S/.
146 S/.
Administracion y Ventas
Leyes Sociales

Costo Total
Anual

1,083 S/. 13,000.80

813 S/. 19,501.20
1,896 S/.
32,502

Remunaracin
Bruta Mensual

Costo Total
Anual

S/.

208.50 S/.

2,709 S/. 32,502.00

S/.

125.10 S/.

1,625 S/. 19,501.20

S/.

334 S/.

4,334 S/.

52,003

sonal de Apoyo
Leyes Sociales

Remunaracin
Bruta Mensual

Costo Total
Anual

S/.

63 S/.

813 S/.

1,625.10

S/.

63 S/.

813 S/.

1,625

COSTO DE INVERSIN
Concepto

Cantidad

Maquinarias y Equipos para la elaboracin del

Producto

Costo Unitario sin

IGV (en S/.)
S/.

14,381

Tanque de almacenamiento
Pasteurizador
Incubadora de Yogurt
Tanque Mezclador
Dosificador
Cmara de Refrigeracin
Licuadora Industrial
Cocina Semi Industrial
Materiales para la elaboracin del Producto

1
1
1
1
1
1
2
2

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

800
3,500
4,500
1,100
543
2,585
1,200
153
453

Mesa de Trabajo
Termometro
Ollas de Acero Inoxidables
Balanzas
Equipos de Computo y Comunicaciones

4
2
4
2

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

100.00
43.00
110.00
200.00
2,272

Computadoras

S/.

2,000.00

Impresora
Telfonos
Muebles y Enceres

2
2

S/.
S/.
S/.

211.86
60.00
330

Escritorio
Estantes
Sillas

3
2
5

S/.
S/.
S/.

150.00
150.00
30.00

S/.

17,436

COSTO TOTAL UNITARIO

RSIN
Costo Total sin
IGV (en S/.)
S/.

15,734

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

800.00
3,500.00
4,500.00
1,100.00
543.00
2,585.00
2,400.00
306.00
1,326

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

Tasa de
Depreciacin

Depreciacin
Anual (en S/.)
S/.

5,239.42

33.30%
33.30%
33.30%
33.30%
33.30%
33.30%
33.30%
33.30%

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

266
1,166
1,499
366
181
861
799
102
442

leasing
leasing
leasing
leasing
leasing
leasing
leasing
leasing
leasing

400
86
440
400
6,544

33.30%
33.30%
33.30%
33.30%

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

133.20
28.64
146.52
133.20
2,179

leasing
leasing
leasing
leasing
leasing

S/.

6,000

33.30%

S/.

1,998.00 leasing

S/.
S/.
S/.

424
120
900

33.30%
33.30%

S/.
S/.
S/.

141.10 leasing
39.96 leasing
300 leasing

S/.
S/.
S/.

450
300
150

33.30%
33.30%
33.30%

S/.
S/.
S/.

150 leasing
100 leasing
50 leasing

S/.

8,159.74

COSTOS ANUALES DE ADMINISTRACIN S

AOS

COSTOS DE ADMINISTRACIN ANUALES

Concepto

S/.

52,003 S/.

52,003 S/.

52,003

S/.

32,502 S/.

32,502 S/.

32,502

S/.
S/.

19,501 S/.
1,625 S/.

19,501 S/.
1,625 S/.

19,501
1,625

Servicios Pblicos de administracin

S/.

295 S/.

295 S/.

295

Agua
Luz
Telfono
Internet

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

45
90
100
60

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

45
90
100
60

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

45
90
100
60

S/.

52,298

S/.

52,298

S/.

52,298

Sueldos personal administrativo

Gerente general de Administracin y
Finanzas
Jefe Comercial
Vigilantes

TOTAL GASTOS ADMINISTRATIVOS ANUALES

STOS ANUALES DE ADMINISTRACIN SIN IGV EN S/.

AOS
4

S/.

52,003 S/.

52,003

S/.

32,502 S/.

32,502

S/.
S/.

19,501 S/.
1,625 S/.

19,501
1,625

S/.

295 S/.

295

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

45
90
100
60

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

45
90
100
60

S/.

52,298

S/.

52,298

AOS

Concepto

Costos Fijos

S/.

60,163 S/.

60,163 S/.

60,163

Gastos de Administracin
Depreciacin
Personal de Apoyo

S/.
S/.
S/.

52,003 S/.
8,160 S/.
1,625 S/.

52,003 S/.
8,160 S/.
1,625 S/.

52,003
8,160
1,625

Costos Variables

S/.

71,961 S/.

71,961 S/.

71,961

Materias Prima
Insumos
Mano de Obra Directa

S/.
S/.
S/.

36,826 S/.
2,634 S/.
32,502 S/.

36,826 S/.
2,634 S/.
32,502 S/.

36,826
2,634
32,502

AOS
4

S/.

52,003 S/.

52,003

S/.

52,003 S/.

52,003

S/.

1,625 S/.

1,625

S/.

71,961 S/.

71,961

S/.
S/.
S/.

36,826 S/.
2,634 S/.
32,502 S/.

36,826
2,634
32,502

Concepto
Costo Fijo Unitario
Costo Variable Unitario
Costo Total Unitario
Precio venta Sin IGV
Precio Venta Con IGV
Punto de Equilibrio
Margen de Ganancia

AOS
1
2.09
2.50
4.59
5.10
6.02
11,788
10%

2
1.72
2.06
3.78
4.20
4.96
14,315

3
1.72
2.06
3.78
4.20
4.96
14,315

4
1.41
1.95
3.35
3.72
4.39
13,964

5
1.41
1.95
3.35
3.72
4.39
13,964

Concepto
Cantidad Producida
Precio de Venta
Total Ingresos

AOS
1
2
3
4
28,770
34,935
34,935
36,990
5.10
4.20
4.20
3.72
S/. 146,805 S/. 146,805 S/. 146,805 S/. 137,739

5
36,990
3.72
S/. 137,739

MODULO DE COSTOS Y CALCULO DE IGV

SIN IGV
AOS

Concepto

Inversiones

S/.

-24,504

Implementacion de la Fbrica
Equipos de computo y comunicaciones
Muebles y enseres

S/.
S/.
S/.

-17,060 S/.
-6,544 S/.
-900 S/.

-17,060
-6,544
-900

Costos de Operacin

S/.

-71,961

Materia prima
Insumos
Mano de obra directa

S/.
S/.
S/.

-36,826
-2,634
-32,502

Gastos de Administracion

S/.

-52,298

Gerente general de Administracin y Finanzas

S/.

-32,502

Jefe Comercial
Agua y Luz Electrica
Telefonia e internet

S/.
S/.
S/.

-19,501
-135
-160

-24,504 S/.

-124,260

TOTAL SIN IGV

S/.

AOS
2

S/.
S/.
S/.

-17,060 S/.
-6,544 S/.
-900 S/.

-17,060 S/.
-6,544 S/.
-900 S/.

-17,060 S/.
-6,544 S/.
-900 S/.

-17,060
-6,544
-900

S/.

-71,961 S/.

-71,961 S/.

-71,961 S/.

-71,961

S/.
S/.
S/.

-36,826 S/.
-2,634 S/.
-32,502 S/.

-36,826 S/.
-2,634 S/.
-32,502 S/.

-36,826 S/.
-2,634 S/.
-32,502 S/.

-36,826
-2,634
-32,502

S/.

-52,298 S/.

-52,298 S/.

-52,298 S/.

-52,298

S/.

-32,502 S/.

-32,502 S/.

-32,502 S/.

-32,502

S/.
S/.
S/.

-19,501 S/.
-135 S/.
-160 S/.

-19,501 S/.
-135 S/.
-160 S/.

-19,501 S/.
-135 S/.
-160 S/.

-19,501
-135
-160

S/.

-124,260 S/.

-124,260 S/.

-124,260 S/.

-124,260

INGRESOS SIN IGV

Concepto
Ingresos Totales

AOS
1

S/. 146,805 S/. 146,805 S/. 146,805 S/. 137,739 S/. 137,739

INGRESOS CON IGV

Concepto
Ingresos Totales

AOS
1

S/. 173,230 S/. 173,230 S/. 173,230 S/. 162,531 S/. 162,531

DETERMINACION DE LA TASA DE COSTO EFECTIVO ANUAL (TCEA)

Datos

Periodo

Amortizacin

Prstamo

Caja Trujillo
S/.
30,000

S/. 628.79

Periodos

36

S/. 638.53

TEA

20.25%

S/. 648.42

TEM

1.55%

S/. 658.46

Seguro Desgravamen

0.06%

S/. 668.66

Mensual

S/. 679.01

S/. 1,093.36

S/. 689.53

S/. 700.20

S/. 711.05

10

S/. 722.06

11

S/. 733.24

12

S/. 744.59

13

S/. 756.12

14

S/. 767.83

15

S/. 779.72

16

S/. 791.80

17

S/. 804.06

18

S/. 816.51

19

S/. 829.16

20

S/. 842.00

21

S/. 855.03

22

S/. 868.27

23

S/. 881.72

24

S/. 895.37

25

S/. 909.24

26

S/. 923.32

27

S/. 937.62

28

S/. 952.14

29

S/. 966.88

30

S/. 981.85

31

S/. 997.06

32

S/. 1,012.50

33

S/. 1,028.18

34

S/. 1,044.10

35

S/. 1,060.27

36

S/. 1,076.69

Entidada Financiera

Forma de Pago
Cuota

Intereses
1

S/. 4,897.79

S/. 3,232.73

S/. 1,230.48

Escudo Fiscal
Aos
Inters
Impuesto a la Renta
Escudo Fiscal

S/. 4,897.79

S/. 3,232.73

S/. 1,230.48

30%

30%

30%

S/. 1,469.34

S/. 969.82

S/. 369.15

S/. 11,651.00

S/. 12,150.52

S/. 11,889.85

FECTIVO ANUAL (TCEA)

Inters

Cuota

Principal
S/.

Desgravamen

Cuota Final

30,000

S/. 464.57

S/. 1,093.36

S/. 29,371.21

18

S/. 1,111.36

S/. 454.83

S/. 1,093.36

S/. 28,732.67

18

S/. 1,111.36

S/. 444.94

S/. 1,093.36

S/. 28,084.26

18

S/. 1,111.36

S/. 434.90

S/. 1,093.36

S/. 27,425.80

18

S/. 1,111.36

S/. 424.70

S/. 1,093.36

S/. 26,757.14

18

S/. 1,111.36

S/. 414.35

S/. 1,093.36

S/. 26,078.13

18

S/. 1,111.36

S/. 403.83

S/. 1,093.36

S/. 25,388.60

18

S/. 1,111.36

S/. 393.16

S/. 1,093.36

S/. 24,688.40

18

S/. 1,111.36

S/. 382.31

S/. 1,093.36

S/. 23,977.35

18

S/. 1,111.36

S/. 371.30

S/. 1,093.36

S/. 23,255.29

18

S/. 1,111.36

S/. 360.12

S/. 1,093.36

S/. 22,522.05

18

S/. 1,111.36

S/. 348.77

S/. 1,093.36

S/. 21,777.46

18

S/. 1,111.36

S/. 337.24

S/. 1,093.36

S/. 21,021.33

18

S/. 1,111.36

S/. 325.53

S/. 1,093.36

S/. 20,253.50

18

S/. 1,111.36

S/. 313.64

S/. 1,093.36

S/. 19,473.77

18

S/. 1,111.36

S/. 301.56

S/. 1,093.36

S/. 18,681.98

18

S/. 1,111.36

S/. 289.30

S/. 1,093.36

S/. 17,877.92

18

S/. 1,111.36

S/. 276.85

S/. 1,093.36

S/. 17,061.40

18

S/. 1,111.36

S/. 264.21

S/. 1,093.36

S/. 16,232.25

18

S/. 1,111.36

S/. 251.37

S/. 1,093.36

S/. 15,390.25

18

S/. 1,111.36

S/. 238.33

S/. 1,093.36

S/. 14,535.22

18

S/. 1,111.36

S/. 225.09

S/. 1,093.36

S/. 13,666.94

18

S/. 1,111.36

S/. 211.64

S/. 1,093.36

S/. 12,785.22

18

S/. 1,111.36

S/. 197.99

S/. 1,093.36

S/. 11,889.85

18

S/. 1,111.36

S/. 184.12

S/. 1,093.36

S/. 10,980.61

18

S/. 1,111.36

S/. 170.04

S/. 1,093.36

S/. 10,057.29

18

S/. 1,111.36

S/. 155.74

S/. 1,093.36

S/. 9,119.67

18

S/. 1,111.36

S/. 141.22

S/. 1,093.36

S/. 8,167.53

18

S/. 1,111.36

S/. 126.48

S/. 1,093.36

S/. 7,200.65

18

S/. 1,111.36

S/. 111.51

S/. 1,093.36

S/. 6,218.80

18

S/. 1,111.36

S/. 96.30

S/. 1,093.36

S/. 5,221.74

18

S/. 1,111.36

S/. 80.86

S/. 1,093.36

S/. 4,209.24

18

S/. 1,111.36

S/. 65.18

S/. 1,093.36

S/. 3,181.06

18

S/. 1,111.36

S/. 49.26

S/. 1,093.36

S/. 2,136.96

18

S/. 1,111.36

S/. 33.09

S/. 1,093.36

S/. 1,076.69

18

S/. 1,111.36

S/. 16.67

S/. 1,093.36

S/. -0.00

18

S/. 1,111.36

Amortizacin
1

S/. 8,222.54

S/. 9,887.61
168,000.00
132,848.61
93,479.06
49,385.17

3
S/. 11,889.85
Escudo Fiscal
30% 50,400.00
30% 39,854.58
30% 28,043.72
30% 14,815.55

410,528.21
421,073.63
432,884.49
446,112.66

AOS

Concepto
S/.

1
146,805 S/.

2
146,805

Costos de Produccin

S/.

-72,211 S/.

-72,211

Materia Prima
Insumos
Mano de Obra Directa
Agua y Luz Elctrica
Gasto de Administracin

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

-36,826
-2,634
-32,502
-250
-53,923

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

-36,826
-2,634
-32,502
-250
-53,923

S/.

-32,502 S/.

-32,502

Gasto de Ventas
(-) Depreciacin
UTILIDAD ANTES DE IMPUESTOS
(-)Impuesto a la Renta

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

-19,501
-1,625
-135
-160.00
-4,700
-8,160
2,913
873.78

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

-19,501
-1,625
-135
-160.00
-4,700
-8,160
4,578
1,373

Intereses
UTILIDAD DESPUS DE IMPUESTOS

S/.
S/.

-4,898 S/.
-1,111 S/.

-3,233
2,718

Ingresos

Gerente general de Administracin y

Finanzas
Jefe Comercial
Vigilantes
Agua y Luz Elctrica
Telefona e Internet

AOS
3
S/.
146,805 S/.

4
137,739 S/.

5
137,739

S/.

-72,211 S/.

-72,211 S/.

-72,211

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

-36,826
-2,634
-32,502
-250
-53,923

-36,826
-2,634
-32,502
-250
-53,923

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

-36,826
-2,634
-32,502
-250
-53,923

S/.

-32,502 S/.

-32,502 S/.

-32,502

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

-19,501
-1,625
-135
-160.00
-4,700
-8,160
6,580
1,974

-19,501
-1,625
-135
-160.00
-4,700

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

-19,501
-1,625
-135
-160.00
-4,700

S/.
S/.

6,904 S/.
2,071 S/.

6,904
2,071

-1,230
7,323 S/.

8,975 S/.

8,975

S/.
S/.

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

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

Inversin
TANGIBLES
Terrenos

Total (S/.)
S/. 32,500

Edificacin y Construccin

S/. 72,858

Maquinarias y Equipos

S/. 17,436

Materiales de Trabajo

S/. 1,326

Muebles y Equipos de Oficina

S/. 7,444

Transporte
TOTAL DE TANGIBLES

S/. 2,500
S/. 134,063

INTANGIBLES
Constitucin de la Empresa
Propiedad Intelectual
Otras Certificaciones
TOTAL DE INTANGIBLES
INVERSIN TOTAL

S/. 1,222
S/. 604
S/. 69
S/. 1,895
S/. 135,959

AOS

Concepto

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

2
146,805
-72,211
-36,826
-2,634
-32,502
-250
-53,923

S/.

-32,502 S/.

-32,502

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

-19,501
-1,625
-135
-160.00
-4,700
-8,160
2,913
873.78

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

-19,501
-1,625
-135
-160.00
-4,700
-8,160
4,578
1,373

Ingresos
Costos de Produccin
Materia Prima
Insumos
Mano de Obra Directa
Agua y Luz Elctrica
Gasto de Administracin

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

Gerente general de Administracin y

Finanzas
Jefe Comercial
Vigilantes
Agua y Luz Elctrica
Telefona e Internet
Gasto de Ventas
(-) Depreciacin
UTILIDAD ANTES DE IMPUESTOS
(-)Impuesto a la Renta

1
146,805
-72,211
-36,826
-2,634
-32,502
-250
-53,923

Intereses
UTILIDAD DESPUS DE IMPUESTOS

S/.
S/.

-4,898 S/.
-1,111 S/.

-3,233
2,718

(+)Depreciacin
Inversin
Tangible
Intangible
Capital de Trabajo

S/.

8,160 S/.

8,160

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

-150,639
-134,063
-1,895
-14,680

S/.

-150,639 S/.
30,000
S/.
S/.
-120,639 S/.

5,937 S/.

13,596

-8,222.54 S/.
11,651.00 S/.
9,365 S/.

-9,887.61
12,150.52
15,859

Recuperacin del Capital

Valor Residual
FLUJO DE CAJA ECONMICO
Principal
Amortizacin
Escudo Fiscal
FLUJO DE CAJA FINANCIERO

S/.

S/.

TASA INTERNA DE RETORNO

TIR Econmica
-17%
TIR Financiera

-10%

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

AOS
3
146,805
-72,211
-36,826
-2,634
-32,502
-250
-53,923

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

4
137,739
-72,211
-36,826
-2,634
-32,502
-250
-53,923

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

5
137,739
-72,211
-36,826
-2,634
-32,502
-250
-53,923

S/.

-32,502 S/.

-32,502 S/.

-32,502

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

-19,501
-1,625
-135
-160.00
-4,700
-8,160
6,580
1,974

-19,501
-1,625
-135
-160.00
-4,700

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

-19,501
-1,625
-135
-160.00
-4,700

S/.
S/.

6,904 S/.
2,071 S/.

6,904
2,071

S/.
S/.

-1,230
7,323 S/.

8,975 S/.

8,975

S/.

8,160

22,807 S/.

17,950 S/.

17,950

S/. -11,889.85
S/. 11,889.85
S/.
22,807 S/.

17,950 S/.

17,950

S/.

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