FLUJO DE CAJA

0
2016
(+)
(-)
(-)
(-)
(=)
(+)
(-)
(-)
(=)
(-)
(=)
(+)
(+)
(+)
(-)
(-)
(-)
(-)
(-)
(-)
(-)
(-)
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Ventas
Costo variables
Costos fijos
Gastos administrativos
Utilidad operacional
Utilidad x liq. Activos
Depreciacin
Intereses
Util. antes impuestos
Impuestos (33%)
Util. Despues imp.
Depreciacin
Liq. V. L.
Crdito
Amortizacin crdito
Inversin
Parrilla
Congeladora
Horno
Set
Chevrolet N300 Move
Chevrolet N300 Max
Terreno
Obras fisicas
Sistema informtico
Marcha del proyecto
Estudio prefactibilidad
Capital de trabajo
Recuperacin de KW
FLUJO DE CAJA

-3,341,458

Inversin del proyecto

VAN
TIR
COK anual
PRI
PE (cantidad)

S/. 6,682,916
S/. 873,983
42%
34%
3.90
1,112

1
2017
9,292,200
6,504,540
110,000
60,000
2,617,660
133,262
1,336,583
1,147,814
378,779
769,036
133,262

3,341,458
305,279
89,634
45,560
7,982
6,332
40,766
37,366
2,380,000
1,586,400
102,000
14,254
150,000
2,222,622

6,332

590,687
-2,750,770.54

2
2018
11,708,172
8,195,720
110,000
60,000
3,342,452

3
2019
13,313,948
9,319,763
110,000
60,000
3,824,184

4
2020
13,979,645
9,785,752
110,000
60,000
4,023,894

5
2021
16,942,091
11,859,464
110,000
60,000
4,912,627
2,816,269
133,262
469,103
7,126,531
2,351,755
4,774,776
133,262
3,655,056

133,262
1,214,472
1,994,717
658,257
1,336,461
133,262

133,262
1,043,516
2,647,406
873,644
1,773,762
133,262

133,262
804,177
3,086,454
1,018,530
2,067,924
133,262

427,390

598,346

837,685

1,172,758

6,332

6,332

6,332

6,332

47,592
30,000

1,036,001
-1,714,769.59

1,302,346
-412,423.19

1,357,170
944,746.69

2,222,622
9,529,033
10,473,779.94

TABLA DE AMORTIZACION
Financiamiento
Tasa
Plazo
Periodo
0
1
2
3
4
5

3,341,458
40%
5 aos
Saldo Inicial
Interes
3,341,458
3,341,458
1,336,583
3,036,179
1,214,472
2,608,789
1,043,516
2,010,443
804,177
1,172,758
469,103

Cuota
1,641,862
1,641,862
1,641,862
1,641,862
1,641,862

Amortizacin
305,279
427,390
598,346
837,685
1,172,758
3,341,458

Saldo Final
4,678,041
4,250,651
3,652,305
2,814,620
1,641,862

TABLA DE DEPRECIACIONES
Activos
Parrilla
Congeladora
Horno
Set
Chevrolet N300 Move
Chevrolet N300 Max
Terreno
Obras fisicas
Sistema informtico

Cantidad Precio Unit.

4
1
2
1
1
1
1
1
1

22,408
45,560
3,991
6,332
40,766
37,366
2,380,000
1,586,400
102,000

Valor
adquisicin
89,634
45,560
7,982
6,332
40,766
37,366
2,380,000
1,586,400
102,000

V.U
10
25
10
1
5
5
20
5

Dep. anual
8,963
1,822
798
6,332
8,153
7,473
79,320
20,400
133,262

Aos
dep.
5
5
5
1
5
5
5
5

Dep. acum.
(ao 5)
44,817
9,112
3,991
6,332
40,766
37,366
396,600
102,000
640,984

Valor libro
Valor
(ao 5)
salvamento
44,817
35,854
36,448
18,224
3,991
3,193
0
0
35,466
0
32,508
2,380,000
2,856,000
1,189,800
3,490,080
0
3,655,056
6,471,325

Util. Liq.
Activo
-8,963
-18,224
-798
0
35,466
32,508
476,000
2,300,280
0
2,816,269

PRYECCION DE VENTAS
Cantiad
Precio
Ventas
Precio de venta

1
2017
100,000
92.92
9,292,200

2
2018
120,000
97.57
11,708,172

3
2019
129,960
102.45
13,313,948

3,716,880
2,787,660
6,504,540
65.05

4,683,269
3,512,452
8,195,720
68.30

5,325,579
3,994,184
9,319,763
71.71

110,000

110,000

110,000

60,000
60,000

60,000
60,000

60,000
60,000

92.92

C. VARIABLES
Costo de produccin
Gasto de venta

40%
30%
TOTAL

CVU
CVU

72

C. FIJOS
TOTAL

G. ADMINISTRATIVO
Gastos Administrativos
TOTAL

4
2020
129,960
107.57
13,979,645

5
2021
150,000
112.95
16,942,091

5,591,858
4,193,894
9,785,752
75.30

6,776,836
5,082,627
11,859,464
79.06

110,000

110,000

60,000
60,000

60,000
60,000

Costo capital
Ri
6.11
Rm
31.92
B
0.76
Rp
8.14
Ke
33.9
ke
33.90%
Costo promedio Ponderado de Capital
Wd
0.5
Kd
0.4
We
0.5
Ke
0.339
CPPC
0.3695
CPPC
33.75%

Rf
B
Rm
Rp

6.11%
0.76
31.92%
8.14%