CUAN

MERCADO TOTAL - POTENCIAL

Sectores

Mercado Total

289,956

Tasa de Crecimiento Empresarial:

10%
RATIO

Mercado Total
Mercado Potencial
Mercado Disponible
Mercado Efectivo
Mercado Objetivo (En personas)
Frecuencia de Visitas (*)
Nmero de unidades por compra (**)
Mercado Objetivo( En Unidades)

PRODUCCIN
PROYECCIONES DE VENTA:
AOS
PRODUCCIN AL AO
PRODUCCIN AL DIA

CUANTIFICACION DE LA DEMANDA

2014
289,956
51,386
31,345
18,807
940
42
2
78,442

2015
318,952
56,525
34,480
20,688
1,034
46
2
86,287

2016
350,847
62,178
37,928
22,757
1,137
51
2
94,916

2017
385,932
68,396
41,721
25,033
1,251
56
2
104,408

N DIAS AO
300

AO
78,442

MES
6,537

DIA

AOS
ODUCCIN AL AO
ODUCCIN AL DIA

2014
78,442
261

2015
86,287
288

2018
424,525
75,236
45,893
27,536
1,376
62
2
114,849

S/. 261.00

2016
94,915
316

2017
104,407
348

2018
114,847
383

SUBIR

M2

ESTUDIO TECNICO
AOS

2014

2015

1. TAMAO MAXIMO

113900

113900

2. TAMAO NORMAL

78442

86287

CAPACIDAD UTILIZADA (%) (2)/(1)

68.9%

75.8%

T.C. Empresarial

10%

ITEM

P/12 Frcos x 590 gr

Mes
Dia
Capac Diaria
REQUERIMIENTO DE MATERIA PRIMA E INSUMOS para 78,442 Frcos x 590 gr)
ENSERES Y UTENSILIOS

Tumbo
Azcar blanca
Canela
Clavo de olor
Sorbato de Potasio
cido Ctrico
CMC
Etiquetas
Envase

Q = Cantidad

8 kg
1,600 gr
6 gr
6 gr
4 gr
30 gr
4 gr
12 unid
12 unid

52295
10459
39
39
26
196
26
78442
78442

TOTAL

COSTO TOTAL DE MATERIA PRIMA E INSUMOS

ITEMS
MATERIA PRIMA
TOTAL GASTOS DE COMPRA

TOTAL EN SOLES
S/. 194,850.07
S/. 194,850.07

REQUERIMIENTO DE MAQUINARIA Y EQUIPOS

EQUIPOS
ITEM
Cocina Industrial
Balanza
Congelador

CARACTERISTICAS
Capacidad (14
Kg/hora)

Q
1
2
1

TOTAL
ENSERES Y UTENSILIOS
ITEM

CARACTERISTICAS

Mesa de trabajo
Ollas industriales
Cuchillos
Jarra con medida
Tabla de picar
Coladores industriales
Cuchara de palo
Depsitos recepcin de fruta
Recipientes de plstico
Mortero
Pinzas
Cucharones
Bandejas
Bolws

Q
2
1
4
4
4
4
6
6
6
1
2
6
6
6

TOTAL
MUEBLES Y EQUIPOS DE OFICINA
ITEM

CARACTERISTICAS

Q
2
6
2
2

Escritorio
Sillas
Mesas
Computadora

TOTAL

COSTO TOTAL DE MAQUINARIA Y EQUIPO

ITEMS
EQUIPOS
ENSERES Y UTENSILIOS
MUEBLES Y EQUIPOS DE
OFICINA
TOTAL GASTOS DE COMPRA

TOTAL EN SOLES
S/. 6,700.00
S/. 1,904.00
S/. 3,870.00

S/. 12,474.00

COSTO TOTAL DE MATERIA PRIMA Y MAQUINARIA Y EQ

ITEMS
MATERIA PRIMA
MAQUINARIA Y EQUIPOS

TOTAL GASTOS DE COMPRA

TOTAL EN SOLES
S/. 194,850.07
S/. 12,474.00

S/. 207,324.07

DIO TECNICO
2016

2017

2018

113900

113900

113900

94915

104407

114847

83.3%

91.7%

100.8%

S/. 6,536.87
S/. 251.42
S/. 378.56

SILIOS
PRECIO UNITARIO

COSTO TOTAL

S/. 2.00
S/. 2.50
S/. 60.00
S/. 60.00
S/. 20.00
S/. 24.00
S/. 32.00
S/. 0.18
S/. 0.50

S/. 104,589.34
S/. 26,147.33
S/. 2,353.20
S/. 2,353.20
S/. 523.00
S/. 4,706.64
S/. 836.80
S/. 14,119.56
S/. 39,221.00
S/. 194,850.07

PRECIO UNITARIO

COSTO TOTAL

3600

S/. 3,600.00

800
1500

S/. 1,600.00
S/. 1,500.00

S/. 6,700.00

SILIOS
PRECIO UNITARIO

COSTO TOTAL

S/. 380.00
S/. 400.00
S/. 10.00
S/. 5.00
S/. 5.50
S/. 50.00
S/. 4.00
S/. 15.00
S/. 8.00
S/. 10.00
S/. 10.00
S/. 10.00
S/. 20.00
S/. 15.00

S/. 760.00
S/. 400.00
S/. 40.00
S/. 20.00
S/. 22.00
S/. 200.00
S/. 24.00
S/. 90.00
S/. 48.00
S/. 10.00
S/. 20.00
S/. 60.00
S/. 120.00
S/. 90.00
S/. 1,904.00

PRECIO UNITARIO

COSTO TOTAL

S/. 175.00
S/. 60.00
S/. 80.00
S/. 1,500.00

S/. 350.00
S/. 360.00
S/. 160.00
S/. 3,000.00

DE OFICINA

S/. 3,870.00

PROYECION DE INGRESOS
INGRESOS DE DTUMBO
T.C. Empresarial:
T.C. Precio Publico:

AOS
Demanda Anual (Unidades)
Precio Unitario de Costo Promedio(S/. unidad)
Ingreso Producto Estrella
Demanda Anual (Unidades)
Precio Unitario de Costo Promedio(S/. unidad)
Ingreso Producto Secundario A
Demanda Anual (Unidades)
Precio Unitario de Costo Promedio(S/. unidad)
Ingreso Producto Secundario B
Demanda Anual (Unidades)
Precio Unitario de Costo Promedio(S/. unidad)
Ingreso Producto Secundario C
TOTAL DE INGRESOS

10%
5.0%

PRESENTACION DE DTUMB
2014
78442
S/. 5.50
S/. 431,433.12
0
S/. 0.00
S/. 0.00
0
S/. 0.00
S/. 0.00
0
S/. 0.00
S/. 0.00
S/. 431,433.12

MODULO V
DE DTUMBO

RESENTACION DE DTUMBO
2015
86287
S/. 5.78
S/. 498,307.43
0
S/. 0.00
S/. 0.00
78442
S/. 0.00
S/. 0.00
0
S/. 0.00
S/. 0.00

2016
94916
S/. 6.06
S/. 575,546.90
0
S/. 0.00
S/. 0.00
86287
S/. 0.00
S/. 0.00
0
S/. 0.00
S/. 0.00

2017
104408
S/. 6.37
S/. 664,759.21
0
S/. 0.00
S/. 0.00
94915
S/. 0.00
S/. 0.00
0
S/. 0.00
S/. 0.00

2018
114849
S/. 6.69
S/. 767,798.23
0
S/. 0.00
S/. 0.00
104407
S/. 0.00
S/. 0.00
0
S/. 0.00
S/. 0.00

S/. 498,307.43

S/. 575,546.90

S/. 664,759.21

S/. 767,798.23

MODU

PROYECCIN
COSTOS Y GASTOS
6.1.1 COSTOS DE MATERIALES DIRECTOS PRODUCTO: COSTO VARIABLE
MATERIALES E INSUMOS
DETALLE

UNIDAD
KG
KG
KG
KG
KG
KG
KG
Unidad
Unidad

Tumbo
Azucar blanca
Canela
Clavo de olor
Sorbato de potasio
cido ctrico
CMC
Etiquetas
Envase
TOTALES
COSTO UNITARIO

MANO DE OBRA
DETALLE

UNIDAD
Unidad
Unidad

Ingeniero Industrial
Ayudantes
TOTALES
COSTO UNITARIO

CARGOS

N Ws

Ingeniero Industrial
Ayudante

1
3
TOTAL MOD

COSTO INDIRECTO DE FABRICACIN

DETALLE
Mascarillas

UNIDAD
Unidad

Mandil
Guantes
Cofas para el pelo
Agua
Gas
Depreciacin
Mantenimiento

Unidad
Unidad
Unidad
Mes
Mes
Unidad
Unidad
TOTALES
COSTO UNITARIO

PROYECCION DE COSTO DE PRODUCCIN

ITEMS
Materiales e insumos
Mano de obra
Costo indirecto de fabricacin
TOTALES

2014
S/. 194,850.07
S/. 72,238.48
S/. 19,262.85
S/. 286,351.39

GASTOS DE ADMINISTRACION
MANO DE OBRA ADMINISTRATIVA
CARGO
Contador
Secretaria
Personal de Limpieza
Auxiliar
TOTAL
CARGOS

N Ws
1
1
1
1
4
N Ws

Contador
Secretaria
Personal de Limpieza
Auxiliar
TOTAL MOD

1
1
1
1
4

COSTOS ANUALES D
ITEM
Costo Anual MOD en S/.
OTROS GASTOS DE ADMINISTRACION

2014
S/. 46,384.71

ITEMS

MENSUAL SOLES

Agua
Electricidad
Gas
Internet
Telfono
Utiles de escritorio

S/. 35.00
S/. 100.00
S/. 105.00
S/. 40.00
S/. 30.00
S/. 50.00
S/. 360.00

TOTAL
PROYECCION DE GASTOS ADMINISTRATIVOS

COSTOS ANU
ITEMS

2014
S/. 46,384.71
S/. 4,320.00
S/. 50,704.71

Sueldos
Otros gastos
Total En s/.

GASTOS DE VEN
CALCULANDO EL GASTO DE VENTAS PROYECTADO

SULEDOS DEL AREA

MANO DE OBRA DE VENTAS
DETALLE

UNIDAD

Vendedores

Unidad
TOTALES
COSTO UNITARIO

CARGOS

N Ws

Vendedores
TOTAL MOD

2
2

PROYECCION DE SUELDOS DE MANO DE OBRA DE VENTAS

COSTOS ANUALES
ITEM
Costo Anual MOD en S/.

2014
S/. 22,812.15

GASTOS DE PROMOCION
ITEMS
Merchandasing(polos, gorros, stickers)
Creacin y publicacion de pagina web
Publicidad en facebook,twiter, hi5.
Afiches
Gigantografias
Degustaciones

CANTIDAD
1,000
1
1
1,000
1
60

T
PROYECCION DE GASTOS DE VENTA

COSTOS ANU
ITEMS

2014
S/. 22,812.15
S/. 12,080.00
S/. 34,892.15

Sueldos
Gastos de promocin
Total En s/.

PRECIO DE VENTA UNITARIO REAL

**

COSTOS
Materiales Directos

S/. 2.48

Mano de Obra Directa

S/. 0.92

Costos Indirectos de Fabricacion

COSTO DE PRODUCCION

0.25
S/. 3.65

GASTOS
Gastos de Administracion

S/. 0.65

Gastos de Ventas

S/. 0.44

Gastos Financieros
COSTO DEL PRODUCTO

S/. 4.74

UTILIDAD ESPERADA

S/. 1.66

IMPUESTOS

S/. 0.12

Precio de Venta

S/. 6.52

IGV

S/. 1.17

PRECIO DE VENTA AL PUBLICO *

* Esto se da asi por que se produce un solo proucto

S/. 7.70

Cuando son varios productos cada producto tiene sus materiales directo
Para el reso de costos, gastos,utilidad e impuestos se utiliza la tecnica de prorrateo asignando estoa a cada

MODULO VI
PROYECCIN DE COSTOS

RIABLE

COSTOS
Q
52295
10459
39
39
26
196
26
78442
78442

COSTO UNITARIO
S/. 2.00
S/. 2.50
S/. 60.00
S/. 60.00
S/. 20.00
S/. 24.00
S/. 32.00
S/. 0.18
S/. 0.50

COSTOS
Q
1
2

COSTO UNITARIO
S/. 2,500.00
S/. 2,250.00

S/. 2,500.00
S/. 750.00

TOTAL SUELDO
MENSUAL
S/. 2,500.00
S/. 2,250.00

S/. 3,250.00

S/. 4,750.00

SUELDO MENSUAL

COSTOS
Q
1000

COSTO UNITARIO
S/. 5.00

12
1000
1000
12
12
1
1

2015
S/. 214,335.00
S/. 79,462.00
S/. 21,189.00
S/. 314,986.00

S/. 30.00
S/. 5.00
S/. 5.00
S/. 35.00
S/. 105.00
S/. 2,117.00
S/. 105.85

2016
S/. 235,769.00
S/. 87,408.00
S/. 23,308.00
S/. 346,485.00

MINISTRACION
SUELDO MENSUAL
S/. 800.00
S/. 750.00
S/. 750.00
S/. 750.00
S/. 3,050.00
SUELDO MENSUAL
S/. 800.00
S/. 750.00
S/. 750.00
S/. 750.00
S/. 3,050.00

TOTAL ANUAL
S/. 12,166.48
S/. 11,406.08
S/. 11,406.08
S/. 11,406.08
S/. 46,384.71
TOTAL SUELDO
MENSUAL
S/. 800.00
S/. 750.00
S/. 750.00
S/. 750.00
S/. 3,050.00

COSTOS ANUALES DE SUELDOS EN SOLES

2015
S/. 46,384.71

2016
S/. 46,384.71

ANUAL SOLES
S/. 420.00
S/. 1,200.00
S/. 1,260.00
S/. 480.00
S/. 360.00
S/. 600.00
S/. 4,320.00

COSTOS ANUALES EN SOLES

2015
S/. 46,384.71
S/. 4,320.00
S/. 50,704.71

2016
S/. 46,384.71
S/. 4,320.00
S/. 50,704.71

GASTOS DE VENTAS
SULEDOS DEL AREA DE VENTAS

COSTOS
Q

COSTO UNITARIO

S/. 750.00

SUELDO MENSUAL

TOTAL SUELDO
MENSUAL

S/. 750.00
S/. 750.00

S/. 1,500.00
S/. 1,500.00

COSTOS ANUALES DE M.O.D EN SOLES

2015
S/. 22,812.15

2016
S/. 22,812.15

PRECIO UNIT.
S/. 10.00
S/. 500.00
S/. 500.00
S/. 0.35
S/. 250.00
S/. 8.00

TOTAL:

PRECIO TOTAL
S/. 10,000.00
S/. 500.00
S/. 500.00
S/. 350.00
S/. 250.00
S/. 480.00
S/. 12,080.00

COSTOS ANUALES EN SOLES

2015
S/. 22,812.15
S/. 12,080.00
S/. 34,892.15

2016
S/. 22,812.15
S/. 12,080.00
S/. 34,892.15

** Este se compara con el Precio de Venta de la Competencia, si es mayor hay que reducir costos, pero no afec

Comida
Normal 30 %

60 a 100%

Venta Ropa 50-70%

Ferreteria

20 - 25%

prorrateo asignando estoa a cada producto de acuerdo al porcentaje de incidencia

OS
COSTO TOTAL
S/. 104,589.34
S/. 26,147.33
S/. 2,353.20
S/. 2,353.20
S/. 523.00
S/. 4,706.64
S/. 836.80
S/. 14,119.56
S/. 39,221.00
S/. 194,850.07

S/. 2.48

OS
COSTO ANUAL
S/. 38,020.25
S/. 34,218.23
S/. 72,238.48

S/. 0.92

VACACIONES

GRATIFICACIONES

ESSALUD

S/. 1,250.00
S/. 1,125.00

S/. 2,500.00
S/. 2,250.00

S/. 2,812.50
S/. 2,531.25

S/. 2,375.00

S/. 4,750.00

S/. 5,343.75

OS
COSTO TOTAL
S/. 5,000.00

S/. 360.00
S/. 5,000.00
S/. 5,000.00
S/. 420.00
S/. 1,260.00
S/. 2,117.00
S/. 105.85
S/. 19,262.85

S/. 0.25

2017
S/. 259,346.00
S/. 96,149.00
S/. 25,639.00
S/. 381,134.00

2018
S/. 285,281.00
S/. 105,764.00
S/. 28,203.00
S/. 419,248.00

VACACIONES

GRATIFICACIONES

ESSALUD

S/. 400.00
S/. 375.00
S/. 375.00
S/. 375.00
S/. 1,525.00

S/. 800.00
S/. 750.00
S/. 750.00
S/. 750.00
S/. 3,050.00

S/. 900.00
S/. 843.75
S/. 843.75
S/. 843.75
S/. 3,431.25

2017
S/. 46,384.71

2018
S/. 46,384.71

2017
S/. 46,384.71
S/. 4,320.00
S/. 50,704.71

2018
S/. 46,384.71
S/. 4,320.00
S/. 50,704.71

S/. 0.65

OS
COSTO ANUAL
S/. 22,812.15
S/. 22,812.15

VACACIONES

GRATIFICACIONES

ESSALUD

S/. 750.00
S/. 750.00

S/. 1,500.00
S/. 1,500.00

S/. 1,687.50
S/. 1,687.50

2017
S/. 22,812.15

2018
S/. 22,812.15

2017
S/. 22,812.15
S/. 12,080.00
S/. 34,892.15

2018
S/. 22,812.15
S/. 12,080.00
S/. 34,892.15

0.44
Competencia, si es mayor hay que reducir costos, pero no afectar Materiales directos

orcentaje de incidencia

S/. 1,457.75
S/. 1,311.98

SUELDO
ANUAL
S/. 38,020.25
S/. 34,218.23

S/. 2,769.73

S/. 72,238.48

CTS

PRECIO UNITARIO

S/. 3.40

CTS
S/. 466.48
S/. 437.33
S/. 437.33
S/. 437.33
S/. 1,778.46

SUELDO
ANUAL
S/. 12,166.48
S/. 11,406.08
S/. 11,406.08
S/. 11,406.08
S/. 46,384.71

CTS

SUELDO
ANUAL

S/. 874.65
S/. 874.65

S/. 22,812.15
S/. 22,812.15

7.1 ACTIVO TANGIBLE

ITEMS
MAQUINARIA Y EQUIPOS
Cocina Industrial
Balanza
Congelador
ENSERES Y UTENSILIOS
Mesa de trabajo
Ollas industriales
Cuchillos
Jarra con medida
Tabla de picar
Coladores industriales
Cuchara de palo
Depsitos para recepcin de fruta
Recipientes de plstico
Mortero
Pinzas
Cucharones
Bandejas
Bolws
MUEBLES Y EQUIPOS DE OFICINA
Escritorio
Sillas
Mesas
Computadora
TOTAL

7.1.2 D
ITEMS
DEPRECIACIN
MANTENIMIENTO
TOTAL
7.2 ACTIVO INTANGIBLE
7.2.1 INVERSION DE ACTIVOS INTANGIBLES
CONSTITUCION DE EMPRESA
ITEMS

Licencia de Funcionamiento (Municipalidad)

Licencia de Publicidad en el exterior (Municipalidad)
Licencia de Salubridad
Funigacion (Municipalidad)
Sunat
Incripcion en Sunarp
Busqueda (Sunarp)
Reserva de Nombre (Sunarp)
Minuta
Escritura Publica
Legalizacion de Libros
Defensa Civil
Pasajes
TOTAL
ITEMS
Gastos de constitucion de empresa
Patente de marca (Indecopi)
Asesoria de Marketing
TOTAL

7.2.3 AMORTIZACION DE ACTIVOS INTANGIB

ITEMS
Gastos de constitucion de empresa
Patente de marca (Indecopi)
Asesoria de Marketing
TOTAL
7.3 CAPITAL DE TRABAJO
7.3.1 CALCULO DEL CAPITAL DE TRABAJO
ITEMS
Tumbo
Azcar blanca
Canela
Clavo de olor
Sorbato de potasio
cido ctrico
CMC
Etiquetas
Envases
Pago al Ingeniero
Pago ayudantes
TOTAL

7.3.2 COMPOSICION DE LA INVERSION INIC

ITEMS

Activo tangible
Activo Intangible
Capital de Trabajo
Total Inversin
En Porcentaje

MODULO VII

INVERSION
7.1.1 INVERSION Y REINVERSION DE ACTIVOS TANGIBLES
COSTO DE ADQUISICIN
S/. 6,700.00
S/. 3,600.00
S/. 1,600.00
S/. 1,500.00
S/. 1,904.00
S/. 760.00
S/. 400.00
S/. 40.00
S/. 20.00
S/. 22.00
S/. 200.00
S/. 24.00
S/. 90.00
S/. 48.00
S/. 10.00
S/. 20.00
S/. 60.00
S/. 120.00
S/. 90.00
S/. 3,870.00
S/. 350.00
S/. 360.00
S/. 160.00
S/. 3,000.00

% DEPRECIACIN

10%
20%
10%
20%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
20%
20%
20%
25%

S/. 24,948.00
7.1.2 DEPRECIACION Y MANTENIMIENTO DE ACTIVOS TANGIBLES
2014
S/. 2,117.00
S/. 105.85
S/. 2,222.85

TANGIBLES

ESA
COSTO

S/. 420.00
S/. 296.43
S/. 50.00
S/. 320.00
S/. 0.00
S/. 76.00
S/. 6.00
S/. 18.00
S/. 50.00
S/. 200.00
S/. 114.00
S/. 302.00
S/. 29.80
S/. 1,882.23
PRECIO UNITARIO
S/. 1,882.23
S/. 813.44
S/. 500.00

Q INICIAL
1
1
1

IZACION DE ACTIVOS INTANGIBLES

T. AMORTIZACION
10.00%
10.00%
10.00%

2014
S/. 188.22
S/. 81.34
S/. 50.00
S/. 319.57

REQUERIMIENTO INICIAL
4358 KG
871.6 KG
3.27 KG
3.27 KG
2.18 KG
16.34KG
2.18 KG
6537 unidades
6537 unidades
1 MES
1 MES

PRECIO POR UNIDAD COSTEO

S/.2.00
S/.2.50
S/.60.00
S/.60.00
S/.20.00
S/.24.00
S/.32.00
S/.0.18
S/.0.50
S/.2,500.00
S/.750.00

TRABAJO

OSICION DE LA INVERSION INICIAL

APORTE

PRESTAMO

.
S/. 3,195.67
S/. 3,195.67
4.43%

S/. 44,000.00
S/. 44,000.00
60.99%

IMPORTE
S/. 830.00
S/. 360.00
S/. 320.00
S/. 150.00
S/. 363.00
S/. 152.00
S/. 100.00
S/. 10.00
S/. 5.00
S/. 5.50
S/. 50.00
S/. 6.00
S/. 22.50
S/. 12.00
S/. 2.50
S/. 5.00
S/. 15.00
S/. 30.00
S/. 22.50
S/. 924.00
S/. 70.00
S/. 72.00
S/. 32.00
S/. 750.00

% MANTENIMIENTO

5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%

S/. 2,117.00

IMPORTE
S/. 41.50
S/. 18.00
S/. 16.00
S/. 7.50
S/. 18.15
S/. 7.60
S/. 5.00
S/. 0.50
S/. 0.25
S/. 0.28
S/. 2.50
S/. 0.30
S/. 1.13
S/. 0.60
S/. 0.13
S/. 0.25
S/. 0.75
S/. 1.50
S/. 1.13
S/. 46.20
S/. 3.50
S/. 3.60
S/. 1.60
S/. 37.50
S/. 105.85

2015
S/. 2,117.00
S/. 105.85

2016
S/. 2,117.00
S/. 105.85

2017
S/. 2,117.00
S/. 105.85

2018
S/. 2,117.00
S/. 105.85

S/. 2,222.85

S/. 2,222.85

S/. 2,222.85

S/. 2,222.85

2014
S/. 1,882.23
S/. 813.44
S/. 500.00
S/. 3,195.67

2015
S/. 188.22
S/. 81.34
S/. 50.00
S/. 319.57

2016
S/. 188.22
S/. 81.34
S/. 50.00
S/. 319.57

IMPORTE
S/.8,716.00
S/.2,179.00
S/.196.20
S/.196.20
S/.43.60
S/.392.16
S/.69.76
S/.1,176.66
S/.3,268.50
S/.2,500.00
S/.2,250.00
S/.20,988.08

TOTAL

EN %

2017
S/. 188.22
S/. 81.34
S/. 50.00
S/. 319.57

2018
S/. 188.22
S/. 81.34
S/. 50.00
S/. 319.57

S/. 24,948.00
S/. 3,195.67
S/. 44,000.00
S/. 72,143.67
100%

34.58%
4.43%
60.99%
100%

MODULO

EVALUACIN ECO
EVALUACIN ECONMICA Y FINANCIERA
8.1 FINANCIAMIENTO
ENTIDAD FINANCIERA:
FINANCIAMIENTO
ITEMS
Monto del Prstamo
Plazo (En Meses)
Interes anual (En %)
Interes mensual (En %)

Banco de Credito del Per

VALORES

S/.44,000.00
36
10.80%
0.90%

S/. 1,436.34

Cuota Mensual:

CRONOGRAMA DE PAGOS
N

AMORTIZACIN

0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
TOTAL

8.2 FLUJO DE CAPITAL

ITEMS

1,040.34
1,049.70
1,059.15
1,068.68
1,078.30
1,088.01
1,097.80
1,107.68
1,117.65
1,127.71
1,137.85
1,148.10
1,158.43
1,168.85
1,179.37
1,189.99
1,200.70
1,211.50
1,222.41
1,233.41
1,244.51
1,255.71
1,267.01
1,278.42

S/. 27,731.27

INTERS

396.00
386.64
377.19
367.66
358.04
348.33
338.54
328.66
318.69
308.63
298.48
288.24
277.91
267.49
256.97
246.35
235.64
224.84
213.93
202.93
191.83
180.63
169.33
157.92

6,740.88

RETORNO AL M. VIII

Ao 0

2014

Inversin en Activo Fijo

Inversin en intangibles
Inversin capital de trabajo
FLUJO DE CAPITAL (1)

S/. 24,948.00
S/. 3,195.67
S/. 44,000.00
S/. 72,143.67

S/. 0.00

2014
S/. 431,433.12
S/. 284,234.39
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 4,115.12
S/. 55,050.19
S/. 16,515.06
S/. 38,535.14

2015
S/. 498,307.43
S/. 312,869.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 2,625.76
S/. 94,779.24
S/. 28,433.77
S/. 66,345.47

RETORNO AL M. VIII
8.4 FLUJO OPERATIVO
ITEMS
2014
Utilidad neta
S/. 38,535.14
Depreciacin
S/. 2,117.00
Amortizacin de Intangibles
S/. 319.57
FLUJO OPERATIVO (2)
S/. 40,971.70

2015
S/. 66,345.47
S/. 2,117.00
S/. 319.57
S/. 68,782.04

8.3 ESTADO DE GANANCIAS Y PRDIDAS

ITEMS
Ingresos
Costos de Produccin
Gastos de Administracin
Gastos de Ventas
Depreciacin
Amortizacin de intangibles
Intereses
Utilidad Antes de Impuestos
Impuesto a la Renta
UTILIDAD NETA

8.5 FLUJO DE CAJA ECONOMICO

ITEMS
Flujo de Capital
Flujo Operativo
(3) FLUJO DE CAJA ECONOMICO (1)+(2)
8.6 FLUJO DEL SERVICIO DE LA DEUDA
ITEMS
Prstamo
Amortizacin
Intereses
FLUJO SERVICIO DE DEUDA
8.7 FLUJO FINANCIERO
ITEMS
Flujo de Caja Econmico
Flujo de Servicio de la Deuda
FLUJO FINANCIERO

Ao 0
-S/. 72,143.67

2014

-S/. 72,143.67

S/. 40,971.70

S/. 0.00
S/. 40,971.70

RETORNO AL M. VIII

Ao 0
S/. 27,731.27

S/. 27,731.27

Ao 0
-S/. 72,143.67
-S/. 72,143.67

8.8 INDICADORES FINANCIEROS DE RENTABILIDAD

8.8.1 VALOR ACTUAL NETO Y TIR

2014
S/. 13,120.96
S/. 4,115.12
S/. 17,236.08

2014
S/. 40,971.70
-S/. 17,236.08
S/. 23,735.63

CUADRO RESUMEN DE LOS PRINCIPALES INDICADORES ECONOMICOS Y FINANCIEROS

ITEMS
VAN
TIR

TASA
15%
0

ECONOMICO
222,709
92%

La tasa para determinar el VAN del proyecto se considera un 15% de rentabilidad que se espera del proyec

MODULO VIII

ACIN ECONMICA

RESUMEN DEL PRESTAMO

Pago Programado
Aos Programados
Inters Total

S/. -1,436.34
2
S/.6,740.88
PAGO TOTAL

S/.58,449.11

AGOS
CUOTA

1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34
1,436.34

SALDO

44,000.00
42,959.66
41,909.96
40,850.81
39,782.12
38,703.82
37,615.82
36,518.02
35,410.34
34,292.70
33,164.99
32,027.14
30,879.04
29,720.61
28,551.76
27,372.38
26,182.40
24,981.70
23,770.19
22,547.79
21,314.38
20,069.87
18,814.15
17,547.14
16,268.73

34,472.15

2015

2016

2017

2018

S/. 0.00

S/. 0.00

S/. 0.00

2016
S/. 575,546.90
S/. 344,368.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 0.00
S/. 143,145.47
S/. 42,943.64
S/. 100,201.83

2017
S/. 664,759.21
S/. 379,017.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 0.00
S/. 197,708.79
S/. 59,312.64
S/. 138,396.15

2018
S/. 767,798.23
S/. 417,131.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 0.00
S/. 262,633.80
S/. 78,790.14
S/. 183,843.66

2016
S/. 100,201.83
S/. 2,117.00
S/. 319.57
S/. 102,638.40

2017
S/. 138,396.15
S/. 2,117.00
S/. 319.57
S/. 140,832.72

2018
S/. 183,843.66
S/. 2,117.00
S/. 319.57
S/. 186,280.23

2016

2017

2015

S/. 0.00

2018

S/. 0.00
S/. 68,782.04

S/. 0.00
S/. 102,638.40

S/. 0.00
S/. 140,832.72

S/. 0.00
S/. 186,280.23

S/. 68,782.04

S/. 102,638.40

S/. 140,832.72

S/. 186,280.23

2015

2016

2017

TOTAL

S/. 14,610.31
S/. 2,625.76
S/. 17,236.08

S/. 0.00

S/. 0.00

2015
S/. 68,782.04
-S/. 17,236.08
S/. 51,545.96

2016
S/. 102,638.40
S/. 0.00
S/. 102,638.40

2017
S/. 140,832.72
S/. 0.00
S/. 140,832.72

RETORNO AL M. VIII

S/. 27,731.27
S/. 6,740.88

2018
S/. 186,280.23
S/. 186,280.23

Y FINANCIEROS
FINANCIERO
198,343
78%

ad que se espera del proyecto.

0.88

COSTO - B
INGRESOS
ITEM
Ingresos anuales totales
Ingresos mensuales
VAN de Ingresos:
La tasa para determinar el VAN del proyecto se considera un 15% de rentabilidad que se esper

EGRESOS
ITEM
Costos de Produccin
Gastos de Administracin
Gastos de Ventas
Depreciacin
Amortizacin de intangibles
Intereses
TOTAL
TOTAL EGRESOS MENSUALES
VAN de Egresos:
La tasa para determinar el VAN del proyecto se considera un 15% de rentabilidad que se esper

COSTO - BENEFICIO
ITEMS
INGRESOS
EGRESOS
TOTAL:

COSTO - BENEFICIO
2014
S/. 431,433.12
S/. 35,952.76

2015
S/. 498,307.43
S/. 41,525.62

2016
S/. 575,546.90
S/. 47,962.24

S/.1,892,192.32

considera un 15% de rentabilidad que se espera del proyecto.

2014
S/. 284,234.39
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 4,115.12
S/.376,382.93
S/.31,365.24

2015
S/. 312,869.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 2,625.76
S/.403,528.18
S/.33,627.35

2016
S/. 344,368.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 0.00
S/.432,401.42
S/.36,033.45

S/.1,434,919.33

considera un 15% de rentabilidad que se espera del proyecto.

S/.
S/.1,892,192.32
S/.1,434,919.33

S/.1.32
Ao
2014
2015
2016
2017
2018

Flujo de Efectivo Neto

S/. 55,050.19
S/. 94,779.24
S/. 143,145.47
S/. 197,708.79
S/. 262,633.80

72,143.67
55,050.19
94,779.24
143,145.47
197,708.79
262,633.80

VAN
TIR

S/. 385,129.32
Err:523

2017
S/. 664,759.21
S/. 55,396.60

2018
S/. 767,798.23
S/. 63,983.19

TASA

15%

2017
S/. 379,017.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 0.00
S/.467,050.42
S/.38,920.87
TASA

2018
S/. 417,131.00
S/. 50,704.71
S/. 34,892.15
S/. 2,117.00
S/. 319.57
S/. 0.00
S/.505,164.42
S/.42,097.04

15%

PUNTO DE EQUILIBRIO
COSTOS FIJOS
T. C. EMPRESARIAL:

10%

TOTAL:
COSTOS FIJOS MENSUALES

2011
S/. 46,384.71
S/. 22,812.15
S/. 12,080.00
S/. 420.00
S/. 1,200.00
S/. 480.00
Err:509
S/. 360.00
S/. 600.00
Err:509
Err:509
Err:509
Err:509

T. C. EMPRESARIAL:

10%

ITEM
Mano de Obra de Administracin
Mano de Obra de Ventas
Gastos de Promocion
Agua
Electricidad
Internet
Err:509
Telfono
Utiles de escritorio
Err:509
Err:509

COSTOS VARIABLES

ITEM

2011

Interes mensual (En %)

S/.0.01

TOTAL:
COSTOS VARIABLES MENSUALES

S/. 0.01
S/. 0.00

CANTIDAD PRODUCIDAS
CANTDAD DE PRODUCCIN
AOS
Produccin al Ao
Produccin al Mes

2011
78442
6537

PRECIO VENTA PROMEDIO

ITEM
Producto Principal
PRECIO PROMEDIO:
ITEM

S/.
S/. 5.50
S/. 5.50
2011
S/. 5.50

Precio de Conserva
COSTO PRODUCCIN PROMEDIO
ITEM
Producto Principal
GASTO TOTAL PROMEDIO:

S/.
Err:509
Err:509

PUNTO DE EQUILIBRIO CONTRATOS DE LA ORQUESTA

DATOS INICIALES
Precio Venta Promedio
Costo Unitario Promedio
Gastos Fijos Mes
Punto Equilibrio (Contratos)
S/. Ventas Equilibrio

S/. 6
Err:509
Err:509
Err:509
Err:509
DATOS PARA EL GRAFICO
0
S/. 0
Err:509
Err:509
Err:509
Err:509

Q Ventas
s/. Ventas
Costo Variable
Costo Fijo
Costo Total
Beneficio

Err:509

VENTAS (S/.)

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

1
1
1
1
1
1
0
0
0
0
0
0

Punto de Equilibrio

Err:509

CONTRATOS (Q)

Err:509

Err:509

TO DE EQUILIBRIO
2012
S/. 46,384.71
S/. 22,812.15
S/. 12,080.00
S/. 462.00
S/. 1,320.00
S/. 528.00
Err:509
S/. 396.00
S/. 660.00
Err:509
Err:509
Err:509
Err:509

2012

2013
S/. 46,384.71
S/. 22,812.15
S/. 12,080.00
S/. 508.20
S/. 1,452.00
S/. 580.80
Err:509
S/. 435.60
S/. 726.00
Err:509
Err:509
Err:509
Err:509

2013
S/.0.00

S/. 0.00
S/. 0.00

2014
S/. 46,384.71
S/. 22,812.15
S/. 12,080.00
S/. 559.02
S/. 1,597.20
S/. 638.88
Err:509
S/. 479.16
S/. 798.60
Err:509
Err:509
Err:509
Err:509

2014
S/.0.00

2015
S/. 46,384.71
S/. 22,812.15
S/. 12,080.00
S/. 614.92
S/. 1,756.92
S/. 702.77
Err:509
S/. 527.08
S/. 878.46
Err:509
Err:509
Err:509
Err:509

2015
S/.0.00

S/.0.00

S/. 0.00
S/. 0.00

S/. 0.00
S/. 0.00

S/. 0.00
S/. 0.00

2013
94915
7910

2014
104407
8701

2015
114847
9571

2013
S/. 6.06

2014
S/. 6.37

2015
S/. 6.69

CANTDAD DE PRODUCCIN
2012
86287
7191

T. C. PROMEDIO
5.00%
5.00%
2012
5.775

RIO CONTRATOS DE LA ORQUESTA

OS PARA EL GRAFICO
Err:509
Err:509
Err:509
Err:509
Err:509
Err:509

Err:509
Err:509
Err:509
Err:509
Err:509
Err:509

Err:509
Err:509
Err:509
Err:509
Err:509
Err:509

Err:509

de Equilibrio
s/. Ventas
Costo Total

Err:509

Err:509

Derivacin de la frmula:
Q = cantidad
Qe = cantidad de equilibrio
VT = ventas totales
VTe = ventas totales de equilibrio
CT = costes totales
Cu = coste unitario
Pu = precio unitario
Mu = margen unitario
CV = costes variables
CF = costes fijos
VT - CT = 0
VT - CV - CF = 0
Pu * Q - Cu * Q - CF = 0

CF = Pu * Q - Cu * Q
CF = Q * (Pu-Cu)
CF = Q * Mu
Qe = CF / Mu
VTe = Qe * Pu
ITe = Qe * (Pu