S/. 70.

00

Meses
Ventas Carteras
Precio cartera
Ingresos
Ventas
Egresos
Materiales
S/. 150.00
Mano de obra
S/. 120.00
Transporte
Delivery
S/. 10.00
Alquiler Local
Alquiler Taller
Mantenimiento Taller
Servicios
Mant. Pgina Web
Mant. Aplicacin
Contabilidad
Publicidad Facebook
Otros
Total Egresos
SALDO CAJA
SALDO ACUMULADO

1
3
S/. 900.00
S/. 2,700.00

S/. 450.00
S/. 360.00
S/. 200.00
S/. 30.00
S/. 1,000.00
S/. 200.00
S/. 380.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 600.00
S/. 500.00
S/. 4,470.00
-S/. 1,770.00
-S/. 1,770.00

2
3
S/. 900.00
S/. 2,700.00

3
5
S/. 900.00
S/. 4,500.00

4
8
S/. 900.00
S/. 7,200.00

5
15
S/. 900.00
S/. 13,500.00

S/. 450.00
S/. 360.00
S/. 200.00
S/. 30.00

S/. 750.00
S/. 600.00
S/. 300.00
S/. 50.00

S/. 1,200.00
S/. 960.00
S/. 300.00
S/. 80.00

S/. 2,250.00
S/. 1,800.00
S/. 500.00
S/. 150.00

S/. 1,000.00
S/. 200.00
S/. 300.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 600.00
S/. 500.00
S/. 4,390.00
-S/. 1,690.00
-S/. 3,460.00

S/. 1,000.00
S/. 200.00
S/. 300.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 600.00
S/. 500.00
S/. 5,050.00
-S/. 550.00
-S/. 4,010.00

S/. 1,000.00
S/. 200.00
S/. 300.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 600.00
S/. 500.00
S/. 5,890.00
S/. 1,310.00
-S/. 2,700.00

S/. 1,000.00
S/. 200.00
S/. 400.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 700.00
S/. 500.00
S/. 8,250.00
S/. 5,250.00
S/. 2,550.00

Capital de trabajo

S/. 4,010.00

6
20
S/. 900.00
S/. 18,000.00

7
40
S/. 900.00
S/. 36,000.00

8
60
S/. 900.00
S/. 54,000.00

9
80
S/. 900.00
S/. 72,000.00

S/. 3,000.00
S/. 2,400.00
S/. 700.00
S/. 200.00

S/. 6,000.00
S/. 4,800.00
S/. 700.00
S/. 400.00

S/. 9,000.00
S/. 9,000.00
S/. 700.00
S/. 600.00

S/. 12,000.00
S/. 9,600.00
S/. 800.00
S/. 800.00

S/. 1,000.00
S/. 200.00
S/. 400.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 800.00
S/. 750.00
S/. 10,200.00
S/. 7,800.00
S/. 10,350.00

S/. 1,000.00
S/. 200.00
S/. 400.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 800.00
S/. 1,125.00
S/. 16,175.00
S/. 19,825.00
S/. 30,175.00

S/. 1,000.00
S/. 200.00
S/. 400.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 800.00
S/. 1,125.00
S/. 23,575.00
S/. 30,425.00
S/. 60,600.00

S/. 1,000.00
S/. 200.00
S/. 400.00
S/. 200.00
S/. 200.00
S/. 350.00
S/. 800.00
S/. 1,125.00
S/. 27,475.00
S/. 44,525.00
S/. 105,125.00

10
100
S/. 900.00
S/. 90,000.00

11
110
S/. 900.00
S/. 99,000.00

12
120
S/. 900.00
S/. 108,000.00

13
135
S/. 900.00
S/. 121,500.00

S/. 15,000.00
S/. 7,000.00
S/. 1,000.00
S/. 1,000.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,000.00
S/. 1,500.00
S/. 47,400.00
S/. 42,600.00
S/. 147,725.00

S/. 16,500.00
S/. 7,700.00
S/. 1,000.00
S/. 1,100.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,000.00
S/. 1,500.00
S/. 49,700.00
S/. 49,300.00
S/. 197,025.00

S/. 18,000.00
S/. 8,400.00
S/. 1,000.00
S/. 1,200.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,000.00
S/. 1,500.00
S/. 52,000.00
S/. 56,000.00
S/. 253,025.00

S/. 20,250.00
S/. 9,450.00
S/. 1,100.00
S/. 1,350.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,000.00
S/. 1,500.00
S/. 55,550.00
S/. 65,950.00
S/. 318,975.00

14
155
S/. 900.00
S/. 139,500.00

15
165
S/. 900.00
S/. 148,500.00

16
170
S/. 900.00
S/. 153,000.00

17
185
S/. 900.00
S/. 166,500.00

S/. 23,250.00
S/. 10,850.00
S/. 1,100.00
S/. 1,500.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,000.00
S/. 1,500.00
S/. 60,100.00
S/. 79,400.00
S/. 398,375.00

S/. 24,750.00
S/. 11,550.00
S/. 1,200.00
S/. 1,650.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,000.00
S/. 1,500.00
S/. 62,550.00
S/. 85,950.00
S/. 484,325.00

S/. 25,500.00
S/. 11,900.00
S/. 1,300.00
S/. 1,700.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,100.00
S/. 1,500.00
S/. 63,900.00
S/. 89,100.00
S/. 573,425.00

S/. 27,750.00
S/. 12,950.00
S/. 1,400.00
S/. 185.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,200.00
S/. 1,500.00
S/. 65,885.00
S/. 100,615.00
S/. 674,040.00

18
200
S/. 900.00
S/. 180,000.00

S/. 30,000.00
S/. 14,000.00
S/. 1,500.00
S/. 2,000.00
S/. 18,000.00
S/. 1,000.00
S/. 200.00
S/. 800.00
S/. 200.00
S/. 200.00
S/. 500.00
S/. 1,200.00
S/. 1,500.00
S/. 71,100.00
S/. 108,900.00
S/. 782,940.00

INVERSION
Taller
TECNOLOGIA Y PROTOTIPO
Puesta en marcha Y PROTOTIPO
Capital de trabajo
Inversion tienda

VENTAS
mes
Ao

INVERSION
N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
16
17
18
19
20
21
22
23
24
25
26
27
28
29

Descripcin

Cant

Aplicacin para celular NFC

Diseo de pgina web
Tags NFC
Devastadora
Aparadora
Riveteadora de poste
Cortadora
Sillas
Stand de Insumos
Tijera de tela
Paquetes de auja
Tijera de papel
Tizas
Rueda de Alfileres
Lminas de Zinc
Martillos
Piquetera
Mesa de trabajo
Punzn
Picador
Regla Metlica 60 cm
Acentador de chaveta
Lpiz
Borrador
Chaveta de desvaste
Chaveta de corte
Marcador de cuero
Alquiler de local para taller

1
1
Millar
2
2
2
2
6
1
6
3
1
2
2
2
6
6
2
6
6
6
2
6
6
6
6
6

TOTAL

P.U
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

15,000.00
1,500.00
1,000.00
1,500.00
3,000.00
3,500.00
250.00
24.00
400.00
50.00
4.50
7.50
0.50
2.50
50.00
5.00
2.50
500.00
2.00
4.00
10.00
40.00
1.50
1.00
2.00
2.00
0.50
1,000.00

S/.
S/.

S/.

S/.

65,000.00

49,000.00 S/.

49,000.00

22,000.00
20,000.00
3000
S/. 40,000.00

20 UNI. MEN
18000
S/. 216,000.00

100 UNI MEN

90000
S/. 1,080,000.00

TIEN

ACTIVOS E I

Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

15,000.00
1,500.00
1,000.00
3,000.00
6,000.00
7,000.00
500.00
144.00
400.00
300.00
13.50
7.50
1.00
5.00
100.00
30.00
15.00
1,000.00
12.00
24.00
60.00
80.00
9.00
6.00
12.00
12.00
3.00
1,000.00

S/.

37,234.00

N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
TOTAL

TIENDA
ACTIVOS E INVERSIONES
Descripcin
Implantacion de estructura del local
Alquiler del local
Garantia del local
Percheros
Caja registradora
Implementacion de escaparate
Luminaria
Computadora
alquiler del local
Letrero
Inauguracin
Publicidad

TOTAL

Cant
1
1
1
100
1
1
1
1
1
1
1
1

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

P.U
4,000.00
18,000.00
10,000.00
15.00
500.00
2,000.00
5,000.00
2,500.00
1,000.00
2,000.00
1,000.00
1,500.00

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

Total
4,000.00
18,000.00
10,000.00
1,500.00
500.00
2,000.00
5,000.00
2,500.00
1,000.00
2,000.00
1,000.00
1,500.00

S/.

49,000.00

INVERSION TALLER
N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
16
17
18
19
20
21
22
23
24
25
26
27
28
29

Descripcin

Cant

Aplicacin para celular NFC

Diseo de pgina web
Tags NFC
Sillas
Stand de Insumos
Mesa de trabajo
Licencia de funcionamiento
Constitucin de empresa
Letrero
Registro de Marca
Capital de trabajo

1
1
Millar
6
1
2

Alquiler de local para taller

TOTAL

ON TALLER
P.U
S/.
S/.
S/.
S/.
S/.
S/.

S/.

Total

15,000.00
1,500.00
1,000.00
24.00
400.00
500.00

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

15,000.00
1,500.00
1,000.00
144.00
400.00
1,000.00

1,000.00 S/.

1,000.00

S/.

20,044.00

N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

TIENDA
ACTIVOS E INVERSIONES
Descripcin
Implantacion de estructura del local
Alquiler del local
Garantia del local
Percheros
Caja registradora
Implementacion de escaparate
Luminaria
Computadora
alquiler del local
Letrero
Inauguracin
Publicidad

TOTAL

Cant
1
1
1
100
1
1
1
1
1
1
1
1

P.U
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

4,000.00
18,000.00
10,000.00
15.00
500.00
2,000.00
5,000.00
2,500.00
1,000.00
2,000.00
1,000.00
1,500.00

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

Total
4,000.00
18,000.00
10,000.00
1,500.00
500.00
2,000.00
5,000.00
2,500.00
1,000.00
2,000.00
1,000.00
1,500.00

S/.

49,000.00

MESES
PRODUCCION
150
50

MATERIALES
COSTO PRODUCCION
ALQUILER TALLER
ALQUILER LOCAL
PROTOTIPO
SUELDOS
LUZ
AGUA
TELFONO, INTERNET
MATENIMIENTO WEB, HOSTING
MANTENIMIENTO LOCAL
PAPELERIA
TRANSPORTE
SESION DE FOTOS
CAPACITACION DE PERSONAL
PUBLICIDAD FACEBOOK
CONTABILIDAD
OTROS

1
0
S/.
S/.
S/.
S/.

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

S/. 500.00
S/. 300.00
S/. 50.00
S/. 50.00
S/. 100.00
S/. 200.00
-

GASTOS O
2

3
0

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

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

S/. 500.00
S/. 50.00
S/. 50.00
S/. 100.00
S/. 200.00
-

4
0

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

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

S/. 500.00
S/. 50.00
S/. 50.00
S/. 100.00
S/. 200.00
-

5
0

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

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

S/. 500.00
300
S/. 50.00
S/. 50.00
S/. 100.00
S/. 200.00
-

0
###
###
S/. 500.00
###
S/.
###
S/. 50.00
S/. 50.00
S/. 100.00
###
###
###
S/. 200.00
###
###

7
0

S/.
S/.
S/. 500.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/.
S/.
S/. 200.00
S/.
S/.
-

S/.
S/.
S/. 500.00
S/.
300
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/.
S/.
S/. 200.00
S/.
S/.
-

GASTOS OPERACIONALES
8
9
10
0
0
45
S/.
S/.
6750
S/.
S/.
2250
S/. 500.00
S/. 500.00
S/. 800.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 50.00
S/. 50.00
S/. 50.00
S/. 50.00
S/. 100.00
S/. 100.00
S/. 100.00
S/. 30.00
S/. 30.00
S/. 30.00
S/.
S/. 200.00
S/. 200.00
S/.
S/. 1,000.00
S/. 0.00
S/. 200.00
S/. 200.00
S/. 400.00
S/. 300.00 S/.
S/.
S/.
S/.
S/.
300
300
300

11

12

13

S/. 800.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 0.00
S/. 400.00
S/.
S/.
300

S/. 800.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 0.00
S/. 400.00
S/.
S/.
300

S/. 800.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 0.00
S/. 400.00
S/.
S/.
300

14

15

16

17

18

S/. 800.00
S/.
S/. 500.00
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 0.00
S/. 400.00
S/.
S/.
300

S/. 800.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 0.00
S/. 400.00
S/. 300.00
S/.
300

S/. 800.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 0.00
S/. 400.00
S/.
S/.
400

S/. 800.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 0.00
S/. 400.00
S/.
S/.
400

S/. 800.00
S/.
S/.
S/.
S/. 50.00
S/. 50.00
S/. 100.00
S/. 30.00
S/. 200.00
S/. 1,000.00
S/. 400.00
S/.
S/.
400

FLUJO DE CAJA DE NOMBRE PROYECTO

PERIODO DEL PROYECTO
Tasa de impuestos a la renta(27%)
Ingresos soles
Precio unitario medio de cada unidad (soles)
Unidades vendidas
Tasa de crecimiento
Costo de producto (costo unitario medio soles)
Costo total de venta
Margen de producto en soles
Margen Porcentual
Gastos de operacin
Sueldos y cargas sociales
Alquiler
Mantenimiento Local
Mantenimiento mquinas y otros
Produccin y fotografa para catlogos y web
Mantenimiento web y Hosting
Luz
Agua
Internet y telfono
Celular
Papelera
Flete de producto y otros
Publicidad y Marketing
Servicios de Contabilidad
Capacitacin laboral
Sub Total Gastos de Operacin
10% de gastos imprevistos
Total Total Gastos de Operacin

0
Jan-17
27.00%
0
100
0
0

1
Feb-17
0
100
0
0

50
0
0
0%

50
0
0
0%

0
0
0

0
0
0

INVERSIONES
Inversion
Inversion
Inversion
Inversion
Inversion

1
2
3
4
5

EGRESO TOTAL PARA INVERSIONES

INVERSIN ACUMULADA
Depreciacin del perodo (-)

100
100
100
100
100
500
500.00

0
491.67

8.33

8.33

Utilidad (o Prdida) bruta del periodo

Utilidad o Perdida acumulada
Impuesto a la renta
Utilidad despues de impuestos

8
8
2
6

0
8
0
0

Depreciacion del periodo (+)

8.33

8.33

Flujo de caja del periodo

Flujo de caja acumulado

14
14

8
23

Precio unitario medio de cada unidad (soles)

Costo de producto (costo unitario medio soles)
Regla de Precio
Tasa de crecimiento
Produccion Maxima Mensual
Produccin inicial primer mes de venta

100
50
2
20%
225
10

2
Mar-17

3
Apr-17

4
May-17

5
Jun-17

6
Jul-17

7
Aug-17

0
100
0
0

1,000
100
10
1

1,440
100
12
120%

1,728
100
14
120%

2,074
100
17
120%

2,488
100
21
120%

50
0
0
0%

50
500
500
50%

50
600
840
58%

50
720
1,008
58%

50
864
1,210
58%

50
1,037
1,452
58%

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
483.33

0
475.00

0
466.67

0
458.33

0
450.00

0
441.67

8.33

8.33

8.33

8.33

8.33

8.33

0
8
0
0

500
508
135
365

840
1,348
227
613

1,008
2,356
272
736

1,210
3,566
327
883

1,452
5,017
392
1,060

8.33

8.33

8.33

8.33

8.33

8.33

8
31

373
404

622
1,026

744
1,770

891
2,661

1,068
3,729

8
Sep-17

9
Oct-17

10
Nov-17

11
Dec-17

12
Jan-18

13
Feb-18

2,986
100
25
120%

3,583
100
30
120%

4,300
100
36
120%

5,160
100
43
120%

6,192
100
52
120%

7,430
100
62
120%

50
1,244
1,742
58%

50
1,493
2,090
58%

50
1,792
2,508
58%

50
2,150
3,010
58%

50
2,580
3,612
58%

50
3,096
4,334
58%

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
433.33

0
425.00

0
416.67

0
408.33

0
400.00

0
391.67

8.33

8.33

8.33

8.33

8.33

8.33

1,742
6,759
470
1,272

2,090
8,849
564
1,526

2,508
11,358
677
1,831

3,010
14,368
813
2,197

3,612
17,979
975
2,637

4,334
22,314
1,170
3,164

8.33

8.33

8.33

8.33

8.33

8.33

1,280
5,009

1,534
6,543

1,839
8,383

2,206
10,588

2,645
13,233

3,172
16,406

14
Mar-18

15
Apr-18

16
May-18

17
Jun-18

18
Jul-18

19
Aug-18

8,916
100
74
120%

10,699
100
89
120%

12,839
100
107
120%

15,407
100
128
120%

18,488
100
154
120%

22,186
100
185
120%

50
3,715
5,201
58%

50
4,458
6,241
58%

50
5,350
7,490
58%

50
6,420
8,987
58%

50
7,704
10,785
58%

50
9,244
12,942
58%

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
383.33

0
375.00

0
366.67

0
358.33

0
350.00

0
341.67

8.33

8.33

8.33

8.33

8.33

8.33

5,201
27,515
1,404
3,797

6,241
33,756
1,685
4,556

7,490
41,245
2,022
5,467

8,987
50,233
2,427
6,561

10,785
61,018
2,912
7,873

12,942
73,960
3,494
9,448

8.33

8.33

8.33

8.33

8.33

8.33

3,805
20,211

4,564
24,775

5,476
30,251

6,569
36,820

7,881
44,701

9,456
54,157

20
Sep-18

21
Oct-18

22
Nov-18

23
Dec-18

26,623
100
222
120%

31,948
100
266
120%

38,338
100
319
120%

46,005
100
383
120%

50
11,093
15,530
58%

50
13,312
18,636
58%

50
15,974
22,364
58%

50
19,169
26,836
58%

0
0
0

0
0
0

0
0
0

0
0
0

0
333.33

0
325.00

0
316.67

0
308.33

8.33

8.33

8.33

8.33

15,530
89,490
4,193
11,337

18,636
108,126
5,032
13,605

22,364
130,490
6,038
16,325

26,836
157,326
7,246
19,591

8.33

8.33

8.33

8.33

11,345
65,503

13,613
79,116

16,334
95,449

19,599
115,048

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100