Segunda Especializacion en Evaluacion y Formu

de Proyectos de Inversion
Curso: Evaluacion Privada
Docente: Mgs Henry R. Choquehuanca Ha

Trabajo encargado: Analisis tecnico y Financiero de Pro

Alumno: Nedy Cruz Mendoza

El presente trabajo es un proyecto para la elaboracion de camotes fritos embolsados la marca q

pusimos es "QUICHO", el proyecto se ejecutara en la ciudad de Arequipa, las motivaciones que
llevado a elaborar el presente trabajo es introducirme al sector alimentario con un producto al
de todos las personas de todas edades, para tal fin desea disponer de una industria.
cion y Formulacion
rsion
vada
ehuanca Hancco

nanciero de Proyecto

Mendoza

tos embolsados la marca que le

uipa, las motivaciones que han
entario con un producto al alcance
e una industria.
 Demanda
TOMANDO TASA ANUAL MEDIA DE CRECIMIENTO 2.5 2.5

HABITANTES DE LA CIUDAD DE AREQUIPA

POBLACION URBANA

AO HABITANTES

2017 1,985,379.00
2018 2,035,013.48
2019 2,085,888.81
2020 2,138,036.03
2021 2,191,486.93
2022 2,246,274.11
2023 2,302,430.96
2024 2,359,991.73
2025 2,418,991.53
2026 2,780,280.80
POBLACION DE AREQUIPA (ESTIMACION 2026) 2,780,280.80
PORCENTAJE DE LA POBLACION ENTRE 12-31 AOS DE EDAD 35 %
PORCENTAJES DE LAS PERSONAS ENCUESTADAS DISPUESTAS A
CONSUMIR QUICHO (QUINUA BAADA EN CHOCOLATE) (ANUAL) 88.8 %

UNIDADES DISPUESTAS A COMPRAR EN EL AO ( una vez por semana) 48

DEMANDA ANUAL EN UNIDADES 41,477,341.04

PORCENTAJES DE PARTICIPACION DE MERCADO PARA "QUICHO" 12 %
DEMANDA ANUAL TOTAL ESTIMADA EN UNIDADES 4,977,280.93
DEMANDADIARIA TOTAL ESTIMADA EN UNIDADES 13,825.78
 Estimacion de Demanda
ESTIMACION DE LA DEMANDA ANUAL EN UNIDADES

N POBLACION DE AREQUIPA (ESTIMACION 2026) 2,780,280.79

B PORCENTAJE DE LA POBLACION ENTRE 5-25 AOS DE EDAD 35
PORCENTAJES DE LAS PERSONAS ENCUESTADAS DISPUESTAS A 88.8
CONSUMIR QUICHO (ANUAL)
UNIDADES DISPUESTAS A COMPRAR EN EL AO 48
no hay segmentacion por clase social, son todos los que deseen

DEMANDA ANUAL EN UNIDADES 41,477,340.94

porcentaje de participacion para nuestro producto es del 12

LO QUE NOS DA COMO DEMANDA ANUAL 4,977,281

LO QUE NOS DA COMO DEMANDA DIARIA 13,825.78

miss volvimos estimar la demanda anual en unidades tomando como mercado meta todas las personas en e rango de ed
poblacion; de todo nivel socioeconomico por lo que el producto es relativamente economico y es accesible a cualquier pe
dispuesto a consumir
ANUAL EN UNIDADES

% 973,098.28 de 12 aos a 31 aos

% SUPONGA QUE ESTE DATO ARROJO LA ENCUESTA

SEGN LAS ENCUESTAS LA MAYOR FRECUENCIA CON QUE CONSUMEN QUICHO ES DE 3 VECES
de todos los snack en general, es por eso que para nuestro proyecto hemos asumido que

solo escogeremos la frecuencia de una sola vez, para aquellas personas

que si estan dispuestos a consumir el camote, como un Snack light

de acuerdo a su observacion anterior con respecto a

% "que todas las personas q dijeron si al producto no
necesariamente van a consumir"; hemos estimado un
7 % de la participacion del mercado, dado q es un
producto nuevo.
demanda anual
demanda diaria

as personas en e rango de edad de 5-25 aos, que representa el 35 % de la

o y es accesible a cualquier persona, q desee un producto natural que este
 Tamao de la Planta

OPCION TECNOLGICA Capacidad produccin Costo fijo anual Costo Variable

A 6000000 Unid/ao S/. 28,000.00 0.09
B 12000000 Unid/ao S/. 10,000.00 0.07

TASA DE DESCUENTO 19 % RETORNO MINIMO DE LA INVERSION QUE

precio 0.24 ctvos. Por la funda de 40g
ALTERNATIVA A

Ao Produccin Ingresos Costos Fijos

1 4,977,280.80 1,194,547.39 28,000.00
2 5,475,008.88 1,314,002.13 28,000.00
3 6,000,000.00 1,440,000.00 28,000.00
4 6,000,000.00 1,440,000.00 28,000.00
5 6,000,000.00 1,440,000.00 28,000.00
6 6,000,000.00 1,440,000.00 28,000.00
7 6,000,000.00 1,440,000.00 28,000.00
8 6,000,000.00 1,440,000.00 28,000.00
9 6,000,000.00 1,440,000.00 28,000.00
10 6,000,000.00 1,440,000.00 28,000.00

AOS 0 1 2
FLUJO DE CAJA S/. 145,000.00 718,592.12 793,251.33
VAN S/. 3,454,027.48

ALTERNATIVA B
Ao Produccin Ingresos Costos Fijos
1 4,977,280.80 1,194,547.39 10,000.00
2 5,475,008.88 1,314,002.13 10,000.00
3 6,022,509.77 1,445,402.34 10,000.00
4 6,624,760.74 1,589,942.58 10,000.00
5 7,287,236.82 1,748,936.84 10,000.00
6 8,015,960.50 1,923,830.52 10,000.00
7 8,817,556.55 2,116,213.57 10,000.00
8 9,699,312.21 2,327,834.93 10,000.00
9 10,669,243.43 2,560,618.42 10,000.00
10 11,736,167.77 2,816,680.26 10,000.00
AOS 0 1 2
FLUJO DE CAJA 200000 836,138 920,752
VAN S/. 4,876,051.04
 POLIETILENO,

Inversin
S/. 145,000.00
S/. 200,000.00

ORNO MINIMO DE LA INVERSION QUE ESPERA EL INVERSIONISTA

a funda de 40g VAN

Costos variables Costo total Flujo Anual

447,955.27 475,955.27 718,592.12
492,750.80 520,750.80 793,251.33
540,000.00 568,000.00 872,000.00
540,000.00 568,000.00 872,000.00
540,000.00 568,000.00 872,000.00
540,000.00 568,000.00 872,000.00
540,000.00 568,000.00 872,000.00
540,000.00 568,000.00 872,000.00
540,000.00 568,000.00 872,000.00
540,000.00 568,000.00 872,000.00

3 4 5 6 7 8
872,000.00 872,000.00 872,000.00 872,000.00 872,000.00 872,000.00

Costos variables Costo total Flujo Anual

348,409.66 358,409.66 836,137.74
383,250.62 393,250.62 920,751.51
421,575.68 431,575.68 1,013,826.66
463,733.25 473,733.25 1,116,209.33
510,106.58 520,106.58 1,228,830.26
561,117.24 571,117.24 1,352,713.29
617,228.96 627,228.96 1,488,984.61
678,951.85 688,951.85 1,638,883.08
746,847.04 756,847.04 1,803,771.38
821,531.74 831,531.74 1,985,148.52
 3 4 5 6 7 8
1,013,827 1,116,209 1,228,830 1,352,713 1,488,985 1,638,883
 9 10
872,000.00 872,000.00
 9 10
1,803,771 1,985,149
 Empacadora

Unidades de
Unidades a Horas Unidades a Unidades a Unidades a Unidades a
fundas a
empacar por trabajadas producir por producir por producir por producir por
producir por
minuto por da da semana mes ao
hora

70 4200 8 33600 168000 672,000.00 12,096,000.00

OPCION TECNOLOGICA
 VA EN PROYECCION DE INGRESOS
EN CAPITULO FINANCIERO

4,977,281
 Obras Fisicas
BALANCE DE OBRAS FISICAS
Rubro Unidad de Medida Cantidad
TERRENO m2 500
PLANTA (5 Oficinas y 1 sala de junta) m2 250
INSTALACIN DE BAOS puntos 10
CASETA DE VIGILANCIA Unidad 1
Redes de Agua Potable puntos 7
puntos de iluminacin 35
Redes Elctricas puntos electricos 35
tablero 2
BODEGA m2 40

BALANCE DE OBRAS FISICAS

Rubro Unidad de Medida Cantidad Costo Unitario
TERRENO m2 800 S/. 85.00
PLANTA (5 Oficinas y 1 sala de junta) m2 250 S/. 300.00
INSTALACIN DE BAOS puntos 10 S/. 150.00
CASETA DE VIGILANCIA Unidad 1 S/. 400.00
Redes de Agua Potable puntos 7 S/. 400.00
puntos de iluminacin 35 S/. 320.00
Redes Elctricas puntos electricos 35 S/. 180.00
tablero 2 S/. 3,000.00
BODEGA m2 40 S/. 250.00
Costo Total
S/. 68,000.00
S/. 75,000.00
S/. 1,500.00
S/. 400.00
S/. 2,800.00
S/. 11,200.00
S/. 6,300.00
S/. 6,000.00
S/. 10,000.00 $ 113,200.00
S/. 181,200.00
 Localizacion
ESTUDIO DE LOCALIZACIN
CERCADO DE AREQUIPA JOSE LUIS BUSTAMANTE
FACTOR PESO CALIFICACIN PONDERACIN CALIFICACIN
Materia Prima Disponible 35% 8 2.8 7
Cercana del Mercado 12% 9 1.08 6
Disponibilidad de Mano de Obra 20% 6 1.2 7
Disponibilidad de Terrenos 11% 8 0.88 6
Costos de Insumos 22% 7 1.54 8
100% 7.5
JOSE LUIS BUSTAMANTE
PONDERACIN
2.45
0.72
1.4
0.66
1.76
6.99
 Personal
BALANCE DEL PERSONAL
CARGO # PUESTO CARGO
Gerente de Compras y Produccin 1 Gerente de Compras y Produccin
Gerente administrativo financiero 1 Gerente administrativo financiero
Gerente de ventas y marketing 1 Gerente de ventas y marketing
Gerente de recursos humanos 1 Gerente de recursos humanos
jefe de compra 1 jefe de compra
jefe de planta 1 jefe de planta
jefe de calidad 1 jefe de calidad
jefe de sistemas 1 jefe de sistemas
jefe de marketing 1 jefe de marketing
supervisores de planta 1 supervisores de planta
Asistente de compra 1 Asistente de compra
Asistente financiero 1 Asistente financiero
asistente de promocin 1 Asistente de promocin
asistente de ventas 1 Asistente de ventas
asistente de nomina 1 Asistente de nomina
Asistente contable 1 Asistente contable
Auditor 1 Auditor
Contador 1 Contador
trabajadora social y servicios 1 trabajadora social y servicios
Bodeguero 2 Bodeguero
Chofer 3 Chofer
Guardia 3 Guardia
Vendedores 6 Vendedores
Obreros 8 Obreros
TOTAL DE EMPLEADOS 41 TOTAL DE EMPLEADOS
 BALANCE DEL PERSONAL
REMUNERACIN MENSUAL REMUNERACIN ANUAL
# PUESTO DECIMO TERCERO
UNITARIA TOTAL UNITARIA TOTAL
1 1100 1100 13200 13200 1100
1 1100 1100 13200 13200 1100
1 1100 1100 13200 13200 1100
1 1100 1100 13200 13200 1100
1 900 900 10800 10800 900
1 900 900 10800 10800 900
1 900 900 10800 10800 900
1 900 900 10800 10800 900
1 900 900 10800 10800 900
1 900 900 10800 10800 900
1 600 600 7200 7200 600
1 600 600 7200 7200 600
1 600 600 7200 7200 600
1 600 600 7200 7200 600
1 600 600 7200 7200 600
1 600 600 7200 7200 600
1 750 750 9000 9000 750
1 750 750 9000 9000 750
1 500 500 6000 6000 500
2 400 800 4800 9600 400
3 240 720 2880 8640 240
3 300 900 3600 10800 300
6 300 1800 3600 21600 300

33 19620 235440
DECIMO CUARTO TOTAL sueldo
mensual
240 14540 1212
240 14540 1212
240 14540 1212
240 14540 1212
240 11940 995
240 11940 995
240 11940 995
240 11940 995
240 11940 995
240 11940 995
240 8040 670
240 8040 670
240 8040 670
240 8040 670
240 8040 670
240 8040 670
240 9990 833
240 9990 833
240 6740 562
240 10240 853
240 9120 760
240 11340 945
240 22140 1845

257,600.00 21467
 Total de Inversion
INVERSION INICIAL
INVERSION DE ACTIVOS DIFERIDOS S/. 3,000.00
CAPITAL DE TRABAJO S/. 110,472.35
INVERSION DE ACTIVOS FIJOS S/. 460,200.00
INVERSIN TOTAL S/. 573,672.35
 Gasto de Constitucion
GASTO DE CONSTITUCION (INVERSION DE ACTIVOS DIFERIDOS)
Permisos de Constitucin (RUC, BOMBEROS, SALUD,
TASAS MUNICIPALES, patente, tierra, OTROS) 1500
Lanzamiento de nuevo producto 700
Capacitacin del personal 800
TOTAL 3000
 Punto de Equilibrio
Punto de
Part. En Costo Fijo Costo Variable Equilibrio
Presentacion Ventas Total($) Precio Unitario ($) (Unidades)
40 gr 100% 420,080.00 0.24 0.13 3,842,639
 Capital de Trabajo
CONTADO 70%
CREDITO A 30 DIAS 30%

PROYECCIO
TASA DE CRECIMIENTO 10%
ENERO FEBRERO MARZO ABRIL
Porcentaje con respecto a la
demanda anual 0.7 0.7 0.90
PRECIO S/. 0.24 S/. 0.24 S/. 0.24
VENTAS UNIDADES 290341 290341 373296
TOTAL DE INGRESOS S/. 69,681.93 S/. 69,681.93 S/. 89,591.05
INGRESOS
70 % AL CONTADO S/. 48,777.35 S/. 48,777.35 S/. 62,713.74
30% a 30 Dias S/. 20,904.58 S/. 20,904.58
INGRESO MENSUAL S/. 48,777.35 S/. 69,681.93 S/. 83,618.32
VENTAS 290,341 319,376 443,808
INVENTARIO FINAL 145,171 159,688 221,904 228,125
INVENTARIO INICIAL 145,171 159,688 221,904
PROGRAMA DE PRODUCCIN 145,171 304,858 381,592 450,029
La politica de la empresa es mantener un inventario final listo para la venta equivalente al 50% de las ventas estimadas para el mes
EGRESOS
COSTOS VARIABLES
Material Directo S/. 5,806.83 S/. 12,194.34 S/. 15,263.67 S/. 18,001.17
Mantequilla S/. 10,452.29 S/. 21,949.81 S/. 27,474.60 S/. 32,402.11
Mano de Obra Directa S/. 1,259.98 S/. 2,645.96 S/. 3,311.95 S/. 3,905.94
Empaque de 40 gr S/. 1,451.71 S/. 3,048.58 S/. 3,815.92 S/. 4,500.29
TOTAL DE COSTOS VARIABLES S/. 18,970.80 S/. 39,838.69 S/. 49,866.14 S/. 58,809.51
COSTOS FIJOS
Seguro S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
Sueldos y Salarios S/. 21,466.67 S/. 21,466.67 S/. 21,466.67 S/. 21,466.67
Telfono S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00
Luz S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
Internet S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00
Agua S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
G. Administrativo S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00
G.Distribucin y Venta S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
G. Publicidad S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
TOTAL DE COSTOS FIJOS S/. 35,006.67 S/. 35,006.67 S/. 35,006.67 S/. 35,006.67
EGRESO MENSUAL S/. 53,977.47 S/. 74,845.36 S/. 84,872.80 S/. 93,816.18

ENERO FEBRERO MARZO ABRIL

INGRESO MENSUAL S/. 48,777.35 S/. 69,681.93 S/. 83,618.32
EGRESO MENSUAL S/. 53,977.47 S/. 74,845.36 S/. 84,872.80 S/. 93,816.18
SALDO MENSUAL S/. -53,977.47 S/. -26,068.00 S/. -15,190.87 S/. -10,197.86
SALDO ACUMULADO S/. -53,977.47 S/. -80,045.47 S/. -95,236.35 S/. -105,434.21
CAPITAL DE TRABAJO $ -110,472.35
 PROYECCION DE CAPITAL DE TRABAJO

MAYO JUNIO JULIO AGOSTO SEPTIEMBRE

0.9 1.2 1.2 1.2 1.2

S/. 0.24 S/. 0.24 S/. 0.24 S/. 0.24 S/. 0.24
373296 497728 497728 497728 497728
S/. 89,591.05 S/. 119,454.73 S/. 119,454.74 S/. 119,454.74 S/. 119,454.74

S/. 62,713.74 S/. 83,618.31 S/. 83,618.32 S/. 83,618.32 S/. 83,618.32
S/. 26,877.32 S/. 26,877.32 S/. 35,836.42 S/. 35,836.42 S/. 35,836.42
S/. 89,591.05 S/. 110,495.63 S/. 119,454.74 S/. 119,454.74 S/. 119,454.74
456,251 456,251 456,251 456,251 456,251
228,125 228,125 228,125 228,125 250,938
228,125 228,125 228,125 228,125 228,125
456,251 456,251 456,251 456,251 479,063
tas estimadas para el mes siguiente.

S/. 18,250.03 S/. 18,250.03 S/. 18,250.03 S/. 18,250.03 S/. 19,162.53
S/. 32,850.05 S/. 32,850.05 S/. 32,850.05 S/. 32,850.05 S/. 34,492.56
S/. 3,959.94 S/. 3,959.94 S/. 3,959.94 S/. 3,959.94 S/. 4,157.93
S/. 4,562.51 S/. 4,562.51 S/. 4,562.51 S/. 4,562.51 S/. 4,790.63
S/. 59,622.53 S/. 59,622.53 S/. 59,622.53 S/. 59,622.53 S/. 62,603.65

S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
S/. 21,466.67 S/. 21,466.67 S/. 21,466.67 S/. 21,466.67 S/. 21,466.67
S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00 S/. 450.00
S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00
S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
S/. 35,006.67 S/. 35,006.67 S/. 35,006.67 S/. 35,006.67 S/. 35,006.67
S/. 94,629.19 S/. 94,629.19 S/. 94,629.19 S/. 94,629.19 S/. 97,610.32

MAYO JUNIO JULIO AGOSTO SEPTIEMBRE

S/. 89,591.05 S/. 110,495.63 S/. 119,454.74 S/. 119,454.74 ###
S/. 94,629.19 S/. 94,629.19 S/. 94,629.19 S/. 94,629.19 S/. 97,610.32
S/. -5,038.14 S/. 15,866.43 S/. 24,825.54 S/. 24,825.55 S/. 21,844.42
S/. -110,472.35 S/. -94,605.92 S/. -69,780.37 S/. -44,954.83 S/. -23,110.41
 OCTUBRE NOVIEMBRE DICIEMBRE PRODUCCION ANUAL

1.2 1.3 1.5

S/. 0.24 S/. 0.24 S/. 0.24
497728 539205 622160 4,977,281
S/. 119,454.74 S/. 129,409.30 S/. 149,318.42

S/. 83,618.32 S/. 90,586.51 S/. 104,522.90

S/. 35,836.42 S/. 35,836.42 S/. 38,822.79
S/. 119,454.74 S/. 126,422.93 S/. 143,345.69
501,876 547,501 593,126
273,750 296,563 323,752 323752.82
250,938 273,750 296,563
524,688 570,313 620,315 5301033.58

S/. 20,987.53 S/. 22,812.54 S/. 24,812.62

S/. 37,777.56 S/. 41,062.57 S/. 44,662.71
S/. 4,553.93 S/. 4,949.92 S/. 5,383.90
S/. 5,246.88 S/. 5,703.13 S/. 6,203.15
S/. 68,565.91 S/. 74,528.16 S/. 81,062.39

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

S/. 21,466.67 S/. 21,466.67 S/. 21,466.67
S/. 450.00 S/. 450.00 S/. 450.00
S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
S/. 540.00 S/. 540.00 S/. 540.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 700.00 S/. 700.00 S/. 700.00
S/. 850.00 S/. 850.00 S/. 850.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
S/. 35,006.67 S/. 35,006.67 S/. 35,006.67 $ 420,080.00
S/. 103,572.57 S/. 109,534.83 S/. 116,069.05

OCTUBRE NOVIEMBRE DICIEMBRE

S/. 119,454.74 S/. 126,422.93 S/. 143,345.69
S/. 103,572.57 S/. 109,534.83 S/. 116,069.05
S/. 15,882.17 S/. 16,888.11 S/. 27,276.63
S/. -7,228.24 S/. 9,659.86 S/. 36,936.50
 Balance y Valor de Desecho
BALANCE DE EQUIPOS Y MAQUINARIAS VALORACION DE ACTIVOS FIJOS
MAQUINAS CANTIDAD MAQUINAS CANTIDAD

Ollas Industriales 3 Ollas Industriales 3

Mquina Peladora 1 Mquina Peladora 1
Mquina Cortadora 1 Mquina Cortadora 1
Mquina Empacadora 1 Mquina Empacadora 1
Mquina Lavador 1 Mquina Lavadora 1
HORNO 1 HORNO 1
EQUIPOS EQUIPOS
Computadoras 20 Computadoras 20
Impresoras 5 Impresoras 5
Fax 1 Fax 1
Telfonos 5 Telfonos 5
Copiadora 1 Copiadora 1
MUEBLES MUEBLES
Escritorios Gerenciales 5 Escritorios Gerenciales 5
Escritorios 15 Escritorios 15
Sillas de Oficina 5 Sillas de Oficina 5
Sillas 15 Sillas 15
Archivadores 10 Archivadores 10
VEHICULO VEHICULO
Camin 3 Camin 3
TOTAL DE ACTIVOS FIJOS
N DE ACTIVOS FIJOS
Precio Unitario Precio Total VALORACION D
VALOR DE
S/. 10,000.00 S/. 30,000.00 ACTIVO COMPRA
S/. 25,500.00 S/. 25,500.00 Terreno S/. 68,000.00
S/. 18,000.00 S/. 18,000.00 Inversin Inicial en Construcciones S/. 103,200.00
S/. 54,000.00 S/. 54,000.00 Maquinaria S/. 200,000.00
S/. 42,500.00 S/. 42,500.00 Equipo de Computacin S/. 7,500.00
S/. 30,000.00 S/. 30,000.00 200000 Muebles y Enseres S/. 2,500.00
Vehiculo S/. 69,000.00
S/. 350.00 S/. 7,000.00 Depreciacin Acumulada
S/. 37.00 S/. 185.00
S/. 40.00 S/. 40.00
S/. 15.00 S/. 75.00
S/. 200.00 S/. 200.00 7500

S/. 120.00 S/. 600.00

S/. 75.00 S/. 1,125.00
S/. 20.00 S/. 100.00
S/. 15.00 S/. 225.00
S/. 45.00 S/. 450.00 2500

S/. 23,000.00 S/. 69,000.00 69000

S/. 279,000.00
 C alculo de Valor de Desecho
MTODO CONTABLE
VALORACION DE ACTIVOS FIJOS PARA UN FLUJO DE 10 AOS
VIDA DEPRECIACION REINVERSION EN TOTAL DE AOS DEPRECIACION
CONTABLE ANUAL 10 AOS REINVERSION DEPRECIANDOSE ACUMULADA

50 2064 1 S/. 103,200.00 10 20640

10 20000 1 S/. 200,000.00 10 200000
3 2500 4 S/. 30,000.00 10 25000
10 250 1 S/. 2,500.00 10 2500
5 13800 2 S/. 138,000.00 10 138000
Depreciacin Acumulada 38614 Valor de Desecho
VALOR EN
LIBRO
68000
82560
0
5000
0
0
155560
 Calendario de Inversion
CALENDARIO DE REINVERSIN DE MAQUINAS, EQUIPOS Y MUEBLES
AOS 1 2 3 4 5 6
MAQUINARIA
EQUIPOS R R
MUEBLES
VEHICULO R

CALENDARIO DE INGRESO POR VENTAS DE MAQUINARIA, EQUIPO Y MUEBLE

AOS 1 2 3 4 5 6
MAQUINARIA
EQUIPOS I.V I.V
MUEBLES
VEHICULO I.V

CALENDARIO DE REINVERSIN DE MAQUINAS, EQUIPOS Y MUEBLES

AOS 1 2 3 4 5 6
MAQUINARIA
EQUIPOS 7500 7500
MUEBLES
VEHICULO 69000
TOTAL S/. - S/. - S/. 7,500.00 S/. - S/. 69,000.00 S/. 7,500.00

PORCENTAJE DE VENTA 40%

CALENDARIO DE INGRESO POR VENTAS DE MAQUINARIA, EQUIPO Y MUEBLE
AOS 1 2 3 4 5 6
MAQUINARIA
EQUIPOS 3000 3000
MUEBLES
VEHICULO 27600
TOTAL S/. - S/. - S/. 3,000.00 S/. - S/. 27,600.00 S/. 3,000.00
S, EQUIPOS Y MUEBLES
7 8 9 10

INARIA, EQUIPO Y MUEBLE

7 8 9 10

I.V

S, EQUIPOS Y MUEBLES
7 8 9 10

7500

69000
S/. - S/. - S/. 7,500.00 S/. 69,000.00

INARIA, EQUIPO Y MUEBLE

7 8 9 10

3000

27600
S/. - S/. - S/. 3,000.00 S/. 27,600.00
 Estructura Financiera
ESTRUCTURA FINANCIERA PRESTAMO
PORCENTAJE DE 0.6 PRSTAMO S/. 344,203.41
APALANCAMIENTO 0.4 CAPITAL PROPIO

TABLA DE AMORTIZACIN(MENSUAL)
PERIODO CUOTA INTERES AMORTIZACIN CAPITAL VIVO
0 S/. 344,203.41
1 S/. 4,741.40 S/. 3,155.20 S/. 1,586.20 S/. 342,617.20
2 S/. 4,741.40 S/. 3,140.66 S/. 1,600.74 S/. 341,016.46
3 S/. 4,741.40 S/. 3,125.98 S/. 1,615.42 S/. 339,401.04
4 S/. 4,741.40 S/. 3,111.18 S/. 1,630.23 S/. 337,770.82
5 S/. 4,741.40 S/. 3,096.23 S/. 1,645.17 S/. 336,125.65
6 S/. 4,741.40 S/. 3,081.15 S/. 1,660.25 S/. 334,465.40
7 S/. 4,741.40 S/. 3,065.93 S/. 1,675.47 S/. 332,789.93
8 S/. 4,741.40 S/. 3,050.57 S/. 1,690.83 S/. 331,099.10
9 S/. 4,741.40 S/. 3,035.08 S/. 1,706.33 S/. 329,392.77
10 S/. 4,741.40 S/. 3,019.43 S/. 1,721.97 S/. 327,670.80
11 S/. 4,741.40 S/. 3,003.65 S/. 1,737.75 S/. 325,933.05
12 S/. 4,741.40 S/. 2,987.72 S/. 1,753.68 S/. 324,179.37
13 S/. 4,741.40 S/. 2,971.64 S/. 1,769.76 S/. 322,409.61
14 S/. 4,741.40 S/. 2,955.42 S/. 1,785.98 S/. 320,623.63
15 S/. 4,741.40 S/. 2,939.05 S/. 1,802.35 S/. 318,821.27
16 S/. 4,741.40 S/. 2,922.53 S/. 1,818.87 S/. 317,002.40
17 S/. 4,741.40 S/. 2,905.86 S/. 1,835.55 S/. 315,166.85
18 S/. 4,741.40 S/. 2,889.03 S/. 1,852.37 S/. 313,314.48
19 S/. 4,741.40 S/. 2,872.05 S/. 1,869.35 S/. 311,445.13
20 S/. 4,741.40 S/. 2,854.91 S/. 1,886.49 S/. 309,558.64
21 S/. 4,741.40 S/. 2,837.62 S/. 1,903.78 S/. 307,654.86
22 S/. 4,741.40 S/. 2,820.17 S/. 1,921.23 S/. 305,733.62
23 S/. 4,741.40 S/. 2,802.56 S/. 1,938.84 S/. 303,794.78
24 S/. 4,741.40 S/. 2,784.79 S/. 1,956.62 S/. 301,838.16
25 S/. 4,741.40 S/. 2,766.85 S/. 1,974.55 S/. 299,863.61
26 S/. 4,741.40 S/. 2,748.75 S/. 1,992.65 S/. 297,870.96
27 S/. 4,741.40 S/. 2,730.48 S/. 2,010.92 S/. 295,860.04
28 S/. 4,741.40 S/. 2,712.05 S/. 2,029.35 S/. 293,830.69
29 S/. 4,741.40 S/. 2,693.45 S/. 2,047.95 S/. 291,782.73
30 S/. 4,741.40 S/. 2,674.68 S/. 2,066.73 S/. 289,716.01
31 S/. 4,741.40 S/. 2,655.73 S/. 2,085.67 S/. 287,630.33
32 S/. 4,741.40 S/. 2,636.61 S/. 2,104.79 S/. 285,525.54
33 S/. 4,741.40 S/. 2,617.32 S/. 2,124.08 S/. 283,401.46
34 S/. 4,741.40 S/. 2,597.85 S/. 2,143.56 S/. 281,257.90
35 S/. 4,741.40 S/. 2,578.20 S/. 2,163.20 S/. 279,094.70
36 S/. 4,741.40 S/. 2,558.37 S/. 2,183.03 S/. 276,911.66
37 S/. 4,741.40 S/. 2,538.36 S/. 2,203.05 S/. 274,708.62
38 S/. 4,741.40 S/. 2,518.16 S/. 2,223.24 S/. 272,485.38
39 S/. 4,741.40 S/. 2,497.78 S/. 2,243.62 S/. 270,241.76
40 S/. 4,741.40 S/. 2,477.22 S/. 2,264.19 S/. 267,977.57
41 S/. 4,741.40 S/. 2,456.46 S/. 2,284.94 S/. 265,692.63
42 S/. 4,741.40 S/. 2,435.52 S/. 2,305.89 S/. 263,386.74
43 S/. 4,741.40 S/. 2,414.38 S/. 2,327.02 S/. 261,059.72
44 S/. 4,741.40 S/. 2,393.05 S/. 2,348.35 S/. 258,711.36
45 S/. 4,741.40 S/. 2,371.52 S/. 2,369.88 S/. 256,341.48
46 S/. 4,741.40 S/. 2,349.80 S/. 2,391.61 S/. 253,949.88
47 S/. 4,741.40 S/. 2,327.87 S/. 2,413.53 S/. 251,536.35
48 S/. 4,741.40 S/. 2,305.75 S/. 2,435.65 S/. 249,100.70
49 S/. 4,741.40 S/. 2,283.42 S/. 2,457.98 S/. 246,642.72
50 S/. 4,741.40 S/. 2,260.89 S/. 2,480.51 S/. 244,162.21
51 S/. 4,741.40 S/. 2,238.15 S/. 2,503.25 S/. 241,658.96
52 S/. 4,741.40 S/. 2,215.21 S/. 2,526.20 S/. 239,132.76
53 S/. 4,741.40 S/. 2,192.05 S/. 2,549.35 S/. 236,583.41
54 S/. 4,741.40 S/. 2,168.68 S/. 2,572.72 S/. 234,010.69
55 S/. 4,741.40 S/. 2,145.10 S/. 2,596.30 S/. 231,414.39
56 S/. 4,741.40 S/. 2,121.30 S/. 2,620.10 S/. 228,794.28
57 S/. 4,741.40 S/. 2,097.28 S/. 2,644.12 S/. 226,150.16
58 S/. 4,741.40 S/. 2,073.04 S/. 2,668.36 S/. 223,481.80
59 S/. 4,741.40 S/. 2,048.58 S/. 2,692.82 S/. 220,788.98
60 S/. 4,741.40 S/. 2,023.90 S/. 2,717.50 S/. 218,071.48
61 S/. 4,741.40 S/. 1,998.99 S/. 2,742.41 S/. 215,329.06
62 S/. 4,741.40 S/. 1,973.85 S/. 2,767.55 S/. 212,561.51
63 S/. 4,741.40 S/. 1,948.48 S/. 2,792.92 S/. 209,768.59
64 S/. 4,741.40 S/. 1,922.88 S/. 2,818.52 S/. 206,950.07
65 S/. 4,741.40 S/. 1,897.04 S/. 2,844.36 S/. 204,105.71
66 S/. 4,741.40 S/. 1,870.97 S/. 2,870.43 S/. 201,235.27
67 S/. 4,741.40 S/. 1,844.66 S/. 2,896.75 S/. 198,338.53
68 S/. 4,741.40 S/. 1,818.10 S/. 2,923.30 S/. 195,415.23
69 S/. 4,741.40 S/. 1,791.31 S/. 2,950.10 S/. 192,465.13
70 S/. 4,741.40 S/. 1,764.26 S/. 2,977.14 S/. 189,487.99
71 S/. 4,741.40 S/. 1,736.97 S/. 3,004.43 S/. 186,483.56
72 S/. 4,741.40 S/. 1,709.43 S/. 3,031.97 S/. 183,451.60
73 S/. 4,741.40 S/. 1,681.64 S/. 3,059.76 S/. 180,391.83
74 S/. 4,741.40 S/. 1,653.59 S/. 3,087.81 S/. 177,304.02
75 S/. 4,741.40 S/. 1,625.29 S/. 3,116.12 S/. 174,187.91
76 S/. 4,741.40 S/. 1,596.72 S/. 3,144.68 S/. 171,043.23
77 S/. 4,741.40 S/. 1,567.90 S/. 3,173.51 S/. 167,869.72
78 S/. 4,741.40 S/. 1,538.81 S/. 3,202.60 S/. 164,667.12
 79 S/. 4,741.40 S/. 1,509.45 S/. 3,231.95 S/. 161,435.17
80 S/. 4,741.40 S/. 1,479.82 S/. 3,261.58 S/. 158,173.59
81 S/. 4,741.40 S/. 1,449.92 S/. 3,291.48 S/. 154,882.11
82 S/. 4,741.40 S/. 1,419.75 S/. 3,321.65 S/. 151,560.46
83 S/. 4,741.40 S/. 1,389.30 S/. 3,352.10 S/. 148,208.36
84 S/. 4,741.40 S/. 1,358.58 S/. 3,382.83 S/. 144,825.54
85 S/. 4,741.40 S/. 1,327.57 S/. 3,413.83 S/. 141,411.70
86 S/. 4,741.40 S/. 1,296.27 S/. 3,445.13 S/. 137,966.58
87 S/. 4,741.40 S/. 1,264.69 S/. 3,476.71 S/. 134,489.87
88 S/. 4,741.40 S/. 1,232.82 S/. 3,508.58 S/. 130,981.29
89 S/. 4,741.40 S/. 1,200.66 S/. 3,540.74 S/. 127,440.55
90 S/. 4,741.40 S/. 1,168.21 S/. 3,573.20 S/. 123,867.35
91 S/. 4,741.40 S/. 1,135.45 S/. 3,605.95 S/. 120,261.40
92 S/. 4,741.40 S/. 1,102.40 S/. 3,639.01 S/. 116,622.39
93 S/. 4,741.40 S/. 1,069.04 S/. 3,672.36 S/. 112,950.03
94 S/. 4,741.40 S/. 1,035.38 S/. 3,706.03 S/. 109,244.00
95 S/. 4,741.40 S/. 1,001.40 S/. 3,740.00 S/. 105,504.00
96 S/. 4,741.40 S/. 967.12 S/. 3,774.28 S/. 101,729.72
97 S/. 4,741.40 S/. 932.52 S/. 3,808.88 S/. 97,920.84
98 S/. 4,741.40 S/. 897.61 S/. 3,843.79 S/. 94,077.05
99 S/. 4,741.40 S/. 862.37 S/. 3,879.03 S/. 90,198.02
100 S/. 4,741.40 S/. 826.82 S/. 3,914.59 S/. 86,283.43
101 S/. 4,741.40 S/. 790.93 S/. 3,950.47 S/. 82,332.96
102 S/. 4,741.40 S/. 754.72 S/. 3,986.68 S/. 78,346.27
103 S/. 4,741.40 S/. 718.17 S/. 4,023.23 S/. 74,323.05
104 S/. 4,741.40 S/. 681.29 S/. 4,060.11 S/. 70,262.94
105 S/. 4,741.40 S/. 644.08 S/. 4,097.33 S/. 66,165.61
106 S/. 4,741.40 S/. 606.52 S/. 4,134.88 S/. 62,030.73
107 S/. 4,741.40 S/. 568.62 S/. 4,172.79 S/. 57,857.94
108 S/. 4,741.40 S/. 530.36 S/. 4,211.04 S/. 53,646.90
109 S/. 4,741.40 S/. 491.76 S/. 4,249.64 S/. 49,397.26
110 S/. 4,741.40 S/. 452.81 S/. 4,288.59 S/. 45,108.67
111 S/. 4,741.40 S/. 413.50 S/. 4,327.91 S/. 40,780.76
112 S/. 4,741.40 S/. 373.82 S/. 4,367.58 S/. 36,413.19
113 S/. 4,741.40 S/. 333.79 S/. 4,407.61 S/. 32,005.57
114 S/. 4,741.40 S/. 293.38 S/. 4,448.02 S/. 27,557.55
115 S/. 4,741.40 S/. 252.61 S/. 4,488.79 S/. 23,068.76
116 S/. 4,741.40 S/. 211.46 S/. 4,529.94 S/. 18,538.82
117 S/. 4,741.40 S/. 169.94 S/. 4,571.46 S/. 13,967.36
118 S/. 4,741.40 S/. 128.03 S/. 4,613.37 S/. 9,353.99
119 S/. 4,741.40 S/. 85.74 S/. 4,655.66 S/. 4,698.33
120 S/. 4,741.40 S/. 43.07 S/. 4,698.33 S/. -0.00
TOTAL S/. 568,968.28 S/. 224,764.87 S/. 344,203.41
 CAPITAL PROPIO INVERSIN TOTAL TASA ANUAL 11.00%
S/. 229,468.94 S/. 573,672.35 N DE PAGOS 10
VALOR DE DEUDA S/. 344,203.41
CUOTAS S/. 58,446.23
76490

TASA ANUAL 11.00%

TASA MENSUAL 0.92%
N DE PAGOS 120
CUOTAS S/. 4,741.40
VALOR DE DEUDA S/. 341,016.46

TABLA DE AMORTIZACIN (ANUAL)

PERIODO CUOTA INTERES AMORTIZACIN
0
1 S/. 56,896.83 S/. 36,872.78 S/. 20,024.04
2 S/. 56,896.83 S/. 34,555.63 S/. 22,341.20
3 S/. 56,896.83 S/. 31,970.33 S/. 24,926.50
4 S/. 56,896.83 S/. 29,085.86 S/. 27,810.97
5 S/. 56,896.83 S/. 25,867.61 S/. 31,029.22
6 S/. 56,896.83 S/. 22,276.94 S/. 34,619.88
7 S/. 56,896.83 S/. 18,270.77 S/. 38,626.06
8 S/. 56,896.83 S/. 13,801.01 S/. 43,095.82
9 S/. 56,896.83 S/. 8,814.01 S/. 48,082.82
10 S/. 56,896.83 S/. 3,249.92 S/. 53,646.90
S/. 568,968.28 S/. 224,764.87 S/. 344,203.41
CAPITAL VIVO
S/. 344,203.41
S/. 324,179.37
S/. 301,838.16
S/. 276,911.66
S/. 249,100.70
S/. 218,071.48
S/. 183,451.60
S/. 144,825.54
S/. 101,729.72
S/. 53,646.90
$ 0.00
 Costo Fijo y Costo Variable
COSTOS FIJOS
RUBROS MENSUAL ANUAL
Seguro S/. 1,500.00 S/. 18,000.00
Sueldos y Salarios S/. 21,466.67 S/.257,600.00
Telfono S/. 450.00 S/. 5,400.00
Luz S/. 1,300.00 S/. 15,600.00
Internet S/. 540.00 S/. 6,480.00
Agua S/. 1,200.00 S/. 14,400.00
G. Administrativo S/. 700.00 S/. 8,400.00 comprende como los gastos de papeleria, comisiones, alim
G. Distribucin y Ventas S/. 850.00 S/. 10,200.00
comprende cada una de los gastos para la promocin de e
G. Publicidad S/. 7,000.00 S/. 84,000.00 banner, vallas publicitarias, publicaciones en revistas.
TOTAL S/. 35,006.67 S/. 420,080.00
Costo fijo x Producir 0.05
Costo variable x producir 0.13
Costo Total del Producto 0.18

PRECIO DE MATERIA PRIMA

Producto Precio Cantidad
camote 4.5 453,59 gr
mantequilla 2 450 gr
Mano de Obra Directa 0.004 1 unidad
Empaque de 40 gr. 0.003 1 unidad

COSTOS VARIABLES
COMPOSICION DE 40 GR
Rubro CANTIDAD PRECIO UNITARIO COSTOS MENSUALES
Material Directo 40 gr 0.001 0.04
Mantequilla 8gr 0.009 0.07
Mano de Obra Directa 1 unidad 0.004 0.009
Empaque de 40 gr 1 unidad 0.01 0.01
Costo Variable Total de 40 gr. De Snack light 0.13
COSTO VARIABLE SIN MATERIAL DIRECTO(CAMOTE) 0.09
Precio Final del Consumidor 0.3
Precio a Distribuidores 0.24
tos de papeleria, comisiones, alimentos, mensajera, otros.

os gastos para la promocin de este nuevo producto, como afiches, volantes,

as, publicaciones en revistas.

1 LIBRA 453.59 GR
MATERIA PRIMA
DESCRIPCION LB/QUINTAL $/QUINTAL LB/GR $/GR. PRECIO UNIT. DE 40 GR.
CAMOTE 100 S/. 40.00 45359 S/. 0.00 S/. 0.04

CALCULO DE LA MANO DE OBRA DIRECTA

Produccin Total
Demanda Diaria 13,826.00
Demanda Mensual 276,520.00
Demanda Anual 4,977,360.00 ao comercial 360
Sueldo de 8 Operarios Mensuales 2,400.00
Costo de Mano de Obra Directa 0.009
 Flujo de Caja

PRECIO DE VENTA $ 0.24

CRECIMIENTO DE VENTAS 10%
AOS 0 1
Ventas-Unidades 4,977,281
TOTAL DE INGRESO S/. 1,194,547.39

Compra de Materia Prima

Costo por Gramo S/. 0.00
Gramos Utilizado 40 199,091,232
Desperdicio por Gramo 1.5% S/. 2,986.37
Costo de Ventas S/. 202,077.60
UTILIDAD BRUTA EN VENTA S/. 992,469.79

EGRESOS O COSTOS
Costos Variables o Produccin S/. 451,336.34
Costos Fijos S/. 420,080.00
Total Egresos o Costos S/. 871,416.34

UTILIDAD ANTES DE INTERESES E IMPUESTOS S/. 121,053.45

Depreciacion S/. -38,614.00
Intereses S/. -36,872.78

UTILIDAD ANTES DE IMPUESTOS S/. 45,566.67

Participacion de los Trabadores S/. -6,835.00
Impuesto S/. -9,682.92

UTILIDAD NETA S/. 29,048.75

Depreciacion S/. 38,614.00
Otros Ingresos
Venta de Activos S/. -
Reemplazo de Activos
Compra de Activos S/. -
Inversin de Activos Fijos S/. -460,200.00
Inversin de Activos Diferidos S/. -3,000.00
Prestamo S/. 344,203.41
Amortizacion S/. -20,024.04
Capital de trabajo S/. -110,472.35
Valor de desecho
Flujo de Caja S/. -229,468.94 S/. 47,638.71

TMAR 19%
VAN (19%) S/. 596,915.48 Tasa que se exige de retorno del proyecto
TIR 50.79%
PARTICIPACIN DE 15%
TRABAJADORES

IMPUESTOS 25%

2 3 4 5
5,475,009 6,022,510 6,624,761 7,287,237
S/. 1,314,002.13 S/. 1,445,402.34 S/. 1,589,942.58 S/. 1,748,936.84

S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

219,000,355 240,900,391 264,990,430 291,489,473
S/. 3,285.01 S/. 3,613.51 S/. 3,974.86 S/. 4,372.34
S/. 222,285.36 S/. 244,513.90 S/. 268,965.29 S/. 295,861.81
S/. 1,091,716.77 S/. 1,200,888.45 S/. 1,320,977.29 S/. 1,453,075.02

S/. 496,469.97 S/. 546,116.97 S/. 600,728.67 S/. 660,801.53

S/. 420,080.00 S/. 420,080.00 S/. 420,080.00 S/. 420,080.00
S/. 916,549.97 S/. 966,196.97 S/. 1,020,808.67 S/. 1,080,881.53

S/. 175,166.80 S/. 234,691.48 S/. 300,168.63 S/. 372,193.49

S/. -38,614.00 S/. -38,614.00 S/. -38,614.00 S/. -38,614.00
S/. -34,555.63 S/. -31,970.33 S/. -29,085.86 S/. -25,867.61

S/. 101,997.17 S/. 164,107.15 S/. 232,468.76 S/. 307,711.88

S/. -15,299.58 S/. -24,616.07 S/. -34,870.31 S/. -46,156.78
S/. -21,674.40 S/. -34,872.77 S/. -49,399.61 S/. -65,388.77

S/. 65,023.20 S/. 104,618.31 S/. 148,198.84 S/. 196,166.32

S/. 38,614.00 S/. 38,614.00 S/. 38,614.00 S/. 38,614.00

S/. - S/. 3,000.00 S/. - S/. 27,600.00

S/. - S/. -7,500.00 S/. - S/. -69,000.00

S/. -22,341.20 S/. -24,926.50 S/. -27,810.97 S/. -31,029.22

 S/. 81,296.00 S/. 113,805.81 S/. 159,001.87 S/. 162,351.10

se exige de retorno del proyecto es del 19%, dado que la tasa del prstamo bancario es de 11%.
 6 7 8 9
8,015,961 8,817,557 9,699,312 10,669,243
S/. 1,923,830.52 S/. 2,116,213.57 S/. 2,327,834.93 S/. 2,560,618.42

S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

320,638,420 352,702,262 387,972,488 426,769,737
S/. 4,809.58 S/. 5,290.53 S/. 5,819.59 S/. 6,401.55
S/. 325,448.00 S/. 357,992.80 S/. 393,792.08 S/. 433,171.28
S/. 1,598,382.52 S/. 1,758,220.78 S/. 1,934,042.85 S/. 2,127,447.14

S/. 726,881.69 S/. 799,569.85 S/. 879,526.84 S/. 967,479.52

S/. 420,080.00 S/. 420,080.00 S/. 420,080.00 S/. 420,080.00
S/. 1,146,961.69 S/. 1,219,649.85 S/. 1,299,606.84 S/. 1,387,559.52

S/. 451,420.84 S/. 538,570.92 S/. 634,436.01 S/. 739,887.62

S/. -38,614.00 S/. -38,614.00 S/. -38,614.00 S/. -38,614.00
S/. -22,276.94 S/. -18,270.77 S/. -13,801.01 S/. -8,814.01

S/. 390,529.89 S/. 481,686.15 S/. 582,021.00 S/. 692,459.60

S/. -58,579.48 S/. -72,252.92 S/. -87,303.15 S/. -103,868.94
S/. -82,987.60 S/. -102,358.31 S/. -123,679.46 S/. -147,147.67

S/. 248,962.81 S/. 307,074.92 S/. 371,038.39 S/. 441,443.00

S/. 38,614.00 S/. 38,614.00 S/. 38,614.00 S/. 38,614.00

S/. 3,000.00 S/. - S/. - S/. 3,000.00

S/. -7,500.00 S/. - S/. - S/. -7,500.00

S/. -34,619.88 S/. -38,626.06 S/. -43,095.82 S/. -48,082.82

 S/. 248,456.92 S/. 307,062.86 S/. 366,556.57 S/. 427,474.18

e 11%.
 10
11,736,168
S/. 2,816,680.26

S/. 0.00
469,446,711
S/. 7,041.70
S/. 476,488.41
S/. 2,340,191.85

S/. 1,064,227.48
S/. 420,080.00
S/. 1,484,307.48

S/. 855,884.38
S/. -38,614.00
S/. -3,249.92

S/. 814,020.45
S/. -122,103.07
S/. -172,979.35

S/. 518,938.04
S/. 38,614.00

S/. 27,600.00

S/. -69,000.00
155560

S/. -53,646.90
S/. 110,472.35
S/. 155,560.00
S/. 884,097.48
 Recuperacion de Inversion
RECUPERACIN DE INVERSIN
TMAR PERIODO(AOS) SALDO INVERSIN FLUJO DE CAJA RENTABILIDAD EXIGIDA
19% 1 S/. 229,468.94 S/. 47,638.71 S/. 43,599.10
2 S/. 225,429.33 S/. 81,296.00 S/. 42,831.57
3 S/. 186,964.91 S/. 113,805.81 S/. 35,523.33
4 S/. 108,682.43 S/. 159,001.87 S/. 20,649.66
5 S/. -29,669.78 S/. 162,351.10 S/. -5,637.26
6 S/. -197,658.14 S/. 248,456.92 S/. -37,555.05
7 S/. -483,670.11 S/. 307,062.86 S/. -91,897.32
8 S/. -882,630.30 S/. 366,556.57 S/. -167,699.76
9 S/. -1,416,886.62 S/. 427,474.18 S/. -269,208.46
10 S/. -2,113,569.26 S/. 884,097.48 S/. -401,578.16
RECUPERACIN INVERSIN
S/. 4,039.61
S/. 38,464.42
S/. 78,282.48
S/. 138,352.21
S/. 167,988.36
S/. 286,011.97
S/. 398,960.19
S/. 534,256.33
S/. 696,682.64
S/. 1,285,675.64
Demanda Proyectada
Considerando que la tasa de crecimiento de la poblacin dispuesta a consumir nuestro producto es del 10%, se
crecimiento de ventas 10 %

AO 1 2 3
DEMANDA DIARIA 13,826 15,208 16,729
DEMANDA ANUAL 4,977,281 5,475,009 6,022,510
414,773
nsumir nuestro producto es del 10%, se puede proyectar la demanda para los 10 aos siguientes

4 5 6 7 8 9
18,402 20,242 22,267 24,493 26,943 29,637
6,624,761 7,287,237 8,015,961 8,817,557 9,699,312 10,669,243
 10
32,600
11,736,168
Sensibilidad
ANLISIS DE SENSIBILIDAD

Variable Porcentaje Variacin

-15% S/. 0.20
-10% S/. 0.22
-5% S/. 0.23
Precio Venta 0% S/. 0.24
5% S/. 0.25
10% S/. 0.26
15% S/. 0.28

Variable Porcentaje Variacin

-27% S/. 3,015,734.44
-17% S/. 4,131,143.06
Demanda 0 S/. 4,977,280.80
17% S/. 5,823,418.54
27% S/. 7,395,741.54

Variable Porcentaje Variacin

-20% S/. 697,133.07
-10% S/. 784,274.70
Costos Totales 0 S/. 871,416.34
10% S/. 958,557.97
20% S/. 1,045,699.61

1400000.00

1200000.00

1000000.00

800000.00
VAN

600000.00

400000.00
 1000000.00

800000.00

VAN
600000.00

400000.00

200000.00

0.00
-20% -10% 0%

PORCENTAJE DE VARIACIN
-200000.00
SIS DE SENSIBILIDAD

TIR VAN Resultado -20%

11.55% S/. -166,424.81 No Factible -10%
23.81% S/. 101,053.91 Factible 0
36.99% S/. 355,391.08 Factible 10%
50.79% S/. 596,915.48 Factible 20%
61.76% S/. 853,743.80 Factible $ 0.264
82.25% S/. 1,074,572.12 Factible $ 0.276
100.29% S/. 1,313,400.44 Factible

TIR VAN Resultado

17.12% S/. -42,813.07 No Factible
28.65% S/. 204,161.17 Factible
50.79% S/. 596,915.48 Factible
78.07% 980482.97 Factible
97.59% S/. 1,206,110.91 Factible

TIR VAN Resultado

89.41% S/. 1,177,480.15 Factible
69.26% S/. 887,197.88 Factible
50.79% S/. 596,915.48 Factible
33.74% S/. 299,209.04 Factible
17.99% S/. -22,509.70 No Factible

TI
R
 TI
R

0% 10% 20%

RCENTAJE DE VARIACIN
 TIR
1177480.15
887197.88
596915.48
299209.04
-22509.70
82.25%
100.29%