Documentos de Académico
Documentos de Profesional
Documentos de Cultura
MAQUINAS
descripcion cantidad c.u
balanza mecanica 1 S/. 189.00
tostadora de caf 1 S/. 17,000.00
molinos de caf (Moledora) 1 S/. 1,200.00
EQUIPOS
descripcion cantidad c.u
licuadoras fraperas 2 S/. 200.00
frigorifico de doble compartimiento 1 S/. 1,100.00
estufas para el invierno 1 S/. 800.00
hervidoras 3 S/. 90.00
TOTAL
MUEBLES
descripcion cantidad c.u
juego de sala(1 sofa personal, 1doble y
2 S/. 2,000.00
1triple)
MENAJE
descripcion cantidad c.u
Taza de caf de vidrio 110 ml con platos redondos (x4) 13 16
juego de cubiertos x 24 3 80
Taza de caf de vidrio 120 ml 48 5.5
azucareras con cucharitas 9 12
total
MATERIA PRIMA
descripcion cantidad kg c.u
caf entero 100 S/. 10.00
total
INSUMOS
insumos catidad c.u
azucar (kg) 80 S/. 2.50
leche 10 caja S/. 40.00
crema batida 8 S/. 35.00
filtros 1 CAJA S/. 5.00
saborizantes S/. 60.00
vasos plasticos 200 S/. 200.00
te aromaticos 10 S/. 6.00
cubiertos descartables 200 S/. 7.00
SERVICIOS
SERVICIO COSTO / Mes Costo / Anual
transporte S/. 600.00 S/. 7,200.00
Agua y alcantarallado S/. 100.00 S/. 1,200.00
Energia electrica S/. 300.00 S/. 3,600.00
Internet/ Telefono S/. 100.00 S/. 1,200.00
TOTAL S/. 1,100.00 S/. 13,200.00
MATERIALES DE LIMPIEZA
Items cantidad/ mes COSTO / Mes
Escoba ( cada 3 meses) S/. 7.50
Desinfectante x 1L 2 S/. 18.00
pinesol x 1L 1 S/. 9.00
Aromatisante x 1L 2 S/. 10.00
papel Higienico x48 2 S/. 18.00
TOTAL 7 S/. 62.50
S/. 3,000.00
S/. 2,000.00
S/. 14,254.00
S/. 2,030.00
S/. 860.00
S/. 1,300.00
S/. 41,833.00
c.t
S/. 4,000.00
S/. 4,300.00
S/. 1,920.00
S/. 2,500.00
S/. 12,720.00
ct
208
240
264
108
820
c.t
S/. 1,000.00
S/. 1,000.00
c.t
S/. 200.00
S/. 400.00
S/. 280.00
S/. 5.00
S/. 60.00
S/. 400.00
S/. 60.00
S/. 42.00
S/. 184.00
S/. 1,631.00
Costo / Anual
S/. 30.00
S/. 216.00
S/. 108.00
S/. 120.00
S/. 216.00
S/. 690.00
INVERSION TOTAL
A) INVERSIN FIJA S/. 60,673.00
1) Inversin fisica
- muebles y menaje S/. 13,540.00
- Maquinarias y Equipos S/. 44,133.00
- instalaciones S/. 2,000.00
2) Inversin Intangible
- gastos de operacin S/. 200.00
- Gastos de constitucin S/. 800.00
B) CAPITAL DE TRABAJO S/. 2,631.00
- Materia prima S/. 1,000.00
- Insumos (platos, vasos...) S/. 1,631.00
TOTAL INVERSIN S/. 63,304.00
S/. -
S/. 1,000.00
mes (gr)
S/. 3,900.00
S/. 380.00
2021
S/. 4.00
S/. 15.00
S/. 1,500.00
S/. 500.00
S/. 2,000.00
2021
S/. 1,500.00
S/. 500.00
S/. 2,000.00
Materias primas directas
Cantidad Costo
1000 kg
MAQUINAS Y EQUIPOS
descripcion cantidad
BALANZA MECANICA DE 500 KG 1
tostador y molino de caf 1
maquina selladora 2
medidor de humedad 1
cafetera profesional 1
total
Mano de obra
AREA DE PROCESADOR CANT
area de recepcion
M.O.D area de tostado y triturado 2
area de empaque
LOCAL DE VENTA N1
Baristas (preparan caf) (a s/.1000 ) 2
M.O.D cajera 1
Personal de mantenimiento 1
Administrador 1
M.O.I
contador 1
TOTAL DE TRABAJADORES 8
personal de ventas 2
M.O.D
M.O.I
mas directas
MAQUINAS Y EQUIPOS
Y EQUIPOS
c.u c.t
S/. 2,375.00 S/. 2,375.00
S/. 55,952.00 S/. 55,952.00
S/. 90.00 S/. 180.00
S/. 3,000.00 S/. 3,000.00
S/. 7,127.00 S/. 7,127.00
S/. 68,634.00
a
S/. 1,700.00
S/. 850.00
S/. 2,000
S/. 1,000
S/. 850
S/. 2,000
S/. 900
S/. 6,100
1700
4,700.00
S/. 3,750
8,450.00
INVERSION Y FINANCIAMIENTO
INVERSION FISICA
INVERSION INTANGIBLE
A. INVERSIN FIJA
DEUDA AL INICIO DE
PERIODO
AO
1 44,716
2 44,716
3 37489
4 28093
5 15879
TOTAL
SUELDOS Y SALARIOS
DESCRIPCION
M.O.D
PERSONAL
M.O.I
TOTAL
intangibles
RUBRO MONTO S/
INVERSIN
1000
INTANGIBLE
costos de PRODUCCION
0
2017
a. COSTO DIRECTO S/. 92,672.00
materia prima directa S/. 12,000.00
materiales directos (insumos) S/. 19,572.00
mano de obra directa S/. 61,100.00
B. COSTO INDIRECTO S/. 38,624.60
materiales indirectos S/. 690.00
Materiales de manten., repuestos S/. 800.00
alquiler de local S/. 12,000.00
depreciacion S/. 11,734.60
amortizaciones S/. 200.00
servicios S/. 13,200.00
TOTAL S/. 131,296.60
GASTOS DE OPERACIN
2017
A. Gasto Administrativo S/. 49,250.00
Utiles de oficina S/. 500.00
Personal Administrativo S/. 48,750.00
B. Gasto de Venta S/. 22,400.00
personal de ventas S/. 20,400.00
Promocin y Publicidad S/. 2,000.00
TOTAL S/. 71,650.00
PRODUCCION ANUAL
ao
TASAS DE CAF 60600
GRAMOS 606000
RESUMEN DE COSTOS
AO 1
COSTO DE PRODUCCIN S/. 131,296.60
INVERSIN S/.
800.00
350.00
500.00
1,650.00
1 DIA
INVERSIN S/.
1,000.00
1,631.00
9,950.00
2,000.00
1,100.00
15,681.00
3,920.25
ESQUEMA DE FINANCIAMIENTO
propio 40 %
68,956.65
1,650.00
3,920.25
74,526.90
B = Ai C= A + B D E=C-D
DEUDA ACUMULADO
DEUDA AL FINAL
INTERS AL FINAL DEL S.D.
DEL PERIODO
PERIODO
mes da
5050 168
50500 1683
2 3 4 5
S/. 131,296.60 S/. 131,296.60 S/. 131,296.60 S/. 131,296.60
propio 40 % 29,811
74,527
F=D-B S.D
AMORTIZACIN DEL
PRINCIPAL
20642
- TASA
7227 30.00%
9396
12214
15879
44716
M.O.D
M.O.I
SUELDO
TOTAL
S/. 61,100.00
S/. 48,750.00
S/. 109,850.00
VALOR
RESIDUAL
S/. 1,000.00
S/. -
S/. -
S/. 1,000.00
AO 4 AO5
200 200
0
Monto de la deuda 44,716
Tasa Inters Anual 30.00%
Periodo de Gracia 1
PV= Cu + U Cu
U= 15%
P.V =
P.V = 4.046
DETERMINACION DE INGRESOS
AO CANT.PROD
1 60600
2 60600
3 60600
4 60600
5 60600
AO 1
DESCRIPCION
CF
Materia prima,
insumos y mat. Directos
Mano de obra directa
Mano de obra indirecta 48750
servicios(Energa,agua) 13200
Materiales de manten., repuestos 800
Depreciaciones 11734.6
Amortizaciones de Intangibles 200
Gastos de Administracin 500
Gastos de Venta 22400
Gastos Financieros 13415
TOTAL 110999.44
P.E = PE= CF
PV Cvu
90127.06
5 -( 94324.4/42000)
P.E= 44106
promedio simple 213200.2
C.U TASAS CAF 3.5
AO 1
CV
12000
19572
61100
92672.00
EVALUACION DEL PROYECTO
1. ESTADO FINANCIERO
CONCEPTO
INGRESO POR VENTAS
(COSTOS DE VENTAS)
UTILIDAD BRUTA
(COSTOS OPERATIVOS)
Utilidad antes de Impuestos (UAI)
- Impuesto a la Renta Mype (30%)
UTILIDAD NETA
- FINANCIERO
CONCEPTO
INGRESO POR VENTAS
(COSTOS DE VENTAS)
UTILIDAD BRUTA
(COSTOS OPERATIVOS)
Flujo de Caja
ECONOMICO
CONCEPTO
A. Flujo de Ingresos
- INGRESO POR VENTAS
- VALOR RESIDUAL
- RECUPERACION DE CAPITAL DE TRABAJO
Total Ingresos
costo de ventas = B. Flujo de Egresos
costo de COSTO DE VENTAS
produccion GASTOS OPERATIVOS
menos la IMPUESTO A LA RENTA
depreciacion y
INVERSIONES
amortizacion
Total Egresos
FLUJO DE CAJA
FINANCIERO
CONCEPTO
A. Flujo de Ingresos
- INGRESO POR VENTAS
- VALOR RESIDUAL
- RECUPERACION DE CAPITAL DE TRABAJO
- PRESTAMO
Total Ingresos
B. Flujo de Egresos
COSTO DE VENTAS
GASTOS OPERATIVOS
GASTOS FINANCIEROS
AMORTIZACION DEL PRESTAMO
IMPUESTO A LA RENTA
INVERSIONES
Total Egresos
FLUJO DE CAJA
EVALUACIN ECONMICA
Valor Actual Neto (VAN):
rentabilidad
FLUJO DE CAJA
FLUJO Actualizado
FLUJO Actualizado acumulado
EVALUACION FIANACIERA
rentabilidad
FLUJO DE CAJA
FLUJO Actualizado
FLUJO Actualizado acumulado
S/. 44,716.14
S/. 44,716.14 S/. 245,180.19 S/. 245,180.19 S/. 245,180.19
49.5%
1.098
0.87 86.74
0 1 2 3
S/. -74,526.90 S/. 41,298.11 S/. 41,298.11 S/. 41,298.11
S/. -74,526.90 S/. 36,226.41 S/. 31,777.55 S/. 27,875.05
S/. -74,526.90 S/. -38,300.49 S/. -6,522.93 S/. 21,352.12
2.48
S/. 47,605.44
tasa de actualizacion
92.3%
1.00
0.87 86.74
0 1 2 3
S/. -29,810.76 S/. 31,907.72 S/. 24,680.29 S/. 24,029.82
S/. -29,810.76 S/. 25,732.03 S/. 16,051.17 S/. 12,603.33
S/. -29,810.76 S/. -4,078.73 S/. 11,972.45 S/. 24,575.78
1.40
2021
S/. 245,180.19
S/. 131,296.60
S/. 113,883.59
S/. 71,650.00
S/. 42,233.59
S/. 12,670.08
S/. 29,563.51
2021
S/. 245,180.19
S/. 131,296.60
S/. 113,883.59
S/. 71,650.00
S/. 42,233.59
S/. 4,763.60
S/. 37,469.98
S/. 11,241.00
S/. 26,228.99
2021 2022
119,562.00 119,562.00
S/. 71,650.00 S/. 71,650.00
S/. 12,670.08 S/. 12,670.08
14%
4 5
S/. 41,298.11 S/. 57,979.11
S/. 24,451.80 S/. 30,112.53
S/. 45,803.91 S/. 75,916.45
K FINANCIERO
FUENTE PRESTAMO COSTO % PROPORCION COST. POND
caja sulana 44716.14 30.00 0.6 18
aporte propio 29810.76 14.00 0.4 5.6
TOTAL 74526.9 23.6
24%
Calculo de la tasa de descuento K
K= COK + RIESGO
K= 10+ 4
K= 14%
4 5
S/. 23,184.21 S/. 38,765.91
S/. 9,806.31 S/. 13,223.35
S/. 34,382.09 S/. 47,605.44
ANALISIS DE SENSIBILIDAD MULTIDIMENSIONAL
ECONOMICO
AO 0 1
BENEFICIOS S/. 245,180
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 41,298.11
COOK = 14%
VAN = S/. 75,916.4
5% disminucion de beneficios
AO 0 1
BENEFICIOS S/. 232,921
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 29,039.10
AO 0 1
BENEFICIOS S/. 220,662
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 16,780.09
AO 0 1
BENEFICIOS S/. 208,403
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 4,521.08
5% aumento de costo
AO 0 1
BENEFICIOS S/. 245,180
COSTOS S/. 74,527 S/. 214,076
FLUJO S/. -74,526.90 S/. 31,104.01
AO 0 1
BENEFICIOS S/. 232,921
COSTOS S/. 74,527 S/. 214,076
FLUJO S/. -74,526.90 S/. 18,845.00
AO 0 1
BENEFICIOS S/. 232,921
COSTOS S/. 74,527 S/. 224,270
FLUJO S/. -74,526.90 S/. 8,650.89
DISMINUCIO
AUMENTO COSTO % 0% 5%
S/. 245,180.2 S/. 232,921
0 S/. 203,882 S/. 75,916.4 S/. 33,397.1
5% S/. 214,076 S/. 22,503.2 S/. -1,600.1
10% S/. 224,270 S/. 5,922.1 S/. -36,597.3
15% S/. 234,464 S/. -29,075.1
20% S/. 244,658
25% S/. 254,853
2 3 4 5
S/. 232,921 S/. 232,921 S/. 232,921 S/. 248,768
S/. 203,882 S/. 203,882 S/. 203,882 S/. 203,882
S/. 29,039.10 S/. 29,039.10 S/. 29,039.10 S/. 44,886.05
2 3 4 5
S/. 220,662 S/. 220,662 S/. 220,662 S/. 235,675.1
S/. 203,882 S/. 203,882 S/. 203,882 S/. 203,882
S/. 16,780.09 S/. 16,780.09 S/. 16,780.09 S/. 31,792.99
2 3 4 5
S/. 208,403 S/. 208,403 S/. 208,403 S/. 222,582.0
S/. 203,882 S/. 203,882 S/. 203,882 S/. 203,882
S/. 4,521.08 S/. 4,521.08 S/. 4,521.08 S/. 18,699.93
2 3 4 5
S/. 245,180 S/. 245,180 S/. 214,076 S/. 261,861
S/. 214,076 S/. 214,076 S/. 214,076 S/. 214,076
S/. 31,104.01 S/. 31,104.01 S/. - S/. 47,785.01
2 3 4 5
S/. 245,180 S/. 245,180 S/. 245,180 S/. 261,861
S/. 224,270 S/. 224,270 S/. 224,270 S/. 224,270
S/. 20,909.90 S/. 20,909.90 S/. 20,909.90 S/. 37,590.90
2 3 4 5
S/. 245,180 S/. 245,180 S/. 245,180 S/. 261,861
S/. 234,464 S/. 234,464 S/. 234,464 S/. 234,464
S/. 10,715.80 S/. 10,715.80 S/. 10,715.80 S/. 27,396.80
de beneficio
2 3 4 5
S/. 232,921 S/. 232,921 S/. 232,921 S/. 248,768.13
S/. 214,076 S/. 214,076 S/. 214,076 S/. 214,076
S/. 18,845.00 S/. 18,845.00 S/. 18,845.00 S/. 34,691.95
cion de beneficio
2 3 4 5
S/. 232,921 S/. 232,921 S/. 232,921 S/. 248,768
S/. 224,270 S/. 224,270 S/. 224,270 S/. 224,270
S/. 8,650.89 S/. 8,650.89 S/. 8,650.89 S/. 24,497.84
COOK = 14%
VAN = S/. -9,122.3
COOK = 14%
VAN = S/. -51,641.6
COOK = 14%
VAN = S/. 22,503.2
COOK = 14%
VAN = S/. 5,922.1
COOK = 14%
VAN = S/. -29,075.1
COOK = 14%
VAN = S/. -1,600.1
COOK = 14%
VAN = S/. -36,597.3