INVERSIONES

DESCRIPCION CANTIDAD VALOR UNITARIO VIDA UTIL

Compresores Bitzer 4 S/. 9,389.38 10
Evaporadores Guntner 9 S/. 58,752.69 10
Condensador Guntner 1 S/. 38,597.36 10
Hidrocooler 1 S/. 150,000.00 10
Accesorios de refrigeracion 1 S/. 20,899.92 10
Fajas 1 S/. 24,200.00 10
Balanzas industriales 8 S/. 503.00 5
Parihuelas de plastico 280 S/. 19.00 3
Cuchillas de corte 10 S/. 90.00 5
Refrigeradores 4 S/. 1,200.00 5
Montacarga 10 S/. 600.00 5
Camion 2 S/. 150,000.00 10
Accesorios de control 1 S/. 980.00 10
Articulos de oficina 5 S/. 10,000.00 10
Organizacin S/. 500.00
Garantia por local 3

Valor Residual de mercado S/. 1,500.00

VENTAS

DESCRIPCION AO 1
Small 250 Toneladas
Estndar 300 Toneladas
Large 400 Toneladas
Extra Large 250 Toneladas
Jumbo 300 Toneladas
Colosal 200 Toneladas

PRECIOS

DESCRIPCION COSTO INCLUIDO IGV

Small 10000 por tonelada
Estndar 12000 por tonelada
Large 13000 por tonelada
Extra Large 13500 por tonelada
Jumbo 14000 por tonelada
Colosal 15000 por tonelada

COSTOS

Descripcion Valor con IGV

Small 3 por kilogramo
Estndar 3.2 por kilogramo
Large 3.5 por kilogramo
Extra Large 3.7 por kilogramo
Jumbo 4 por kilogramo
Colosal 4.2 por kilogramo

DESCRIPCION CANTIDAD VALOR UNITARIO

Jefe de planta 1 S/. 3,500.00
Cordinador de linea de recepcion 1 S/. 3,000.00
Seguridad 2 S/. 1,500.00
Asistente de seguridad 1 S/. 1,000.00
Jefe de mantenimiento 1 S/. 2,500.00
Tecnico mecanico electrico 1 S/. 1,800.00
Servicios de limpieza 2 S/. 1,500.00
Personal 12 S/. 1,200.00
Gerente 1 S/. 6,000.00
Secretaria 1 S/. 1,500.00
Administrador 2 S/. 2,300.00
Contador 2 S/. 2,300.00
Recursos humanos 2 S/. 2,000.00

FINANCIAMIENTO

Prstamo 60% de IFT

Tasa de inters 12% anual
Perodo de pago 10 aos
Costo de recursos propios 20% anual

IMPUESTOS

Impuesto a la renta 30%

POLITICA COMERCIAL

Perodo de cobro 20 das

Perodo de inventarios 30 das
Perodo de pago 24 das

MODULO DE INGRESOS

0 1 2 3
Small S/. 3,000.00 S/. 3,300.00 S/. 3,300.00
Estndar S/. 144,000.00 S/. 158,400.00 S/. 158,400.00
Large S/. 4,800.00 S/. 5,280.00 S/. 5,280.00
Extra Large S/. 3,000.00 S/. 3,300.00 S/. 3,300.00
Jumbo S/. 3,600.00 S/. 3,960.00 S/. 3,960.00
Colosal S/. 2,400.00 S/. 2,640.00 S/. 2,640.00
INGRESO POR VENTAS S/. 160,800.00 S/. 176,880.00 S/. 176,880.00

MODULO DE INVERSIONES

DESCRIPCION CANTIDAD VALOR UNITARIO VALOR TOTAL

Inversion Fija Tangible
Compresores Bitzer 4 S/. 9,389.38 S/. 37,557.50
Evaporadores Guntner 9 S/. 58,752.69 S/. 528,774.18
Condensador Guntner 1 S/. 38,597.36 S/. 38,597.36
Hidrocooler 1 S/. 150,000.00 S/. 150,000.00
Accesorios de refrigeracion 1 S/. 20,899.92 S/. 20,899.92
Fajas 1 S/. 24,200.00 S/. 24,200.00
Balanzas industriales 4 S/. 503.00 S/. 2,012.00
Cuchillas de corte 5 S/. 90.00 S/. 450.00
Refrigeradores 2 S/. 1,200.00 S/. 2,400.00
Montacarga 2 S/. 600.00 S/. 1,200.00
Camion 2 S/. 150,000.00 S/. 300,000.00
Maquinaria S/. 1,106,090.96
Accesorios de control 1 S/. 980.00 S/. 980.00
Articulos de oficina 5 S/. 10,000.00 S/. 50,000.00
Parihuelas de plastico 70 S/. 19.00 S/. 1,330.00
Mobiliario S/. 52,310.00
TOTAL INVERSION FIJA TANGIBLE S/. 1,158,400.96
Inversion Fija Intangible
Organizacin S/. 500.00
Garantia por local 4500
Alquiler del local 1500
TOTAL DE INVERSION FIJA INTANGIBLE S/. 6,500.00
TOTAL INVERSION FIJA S/. 1,164,900.96

DEPRECIACION Y AMORTIZACION DE INTANGIBLES

0 1 2 3
Compresores Bitzer S/. 3,755.75 S/. 3,755.75 S/. 3,755.75
Evaporadores Guntner S/. 52,877.42 S/. 52,877.42 S/. 52,877.42
Condensador Guntner S/. 3,859.74 S/. 3,859.74 S/. 3,859.74
Hidrocooler S/. 15,000.00 S/. 15,000.00 S/. 15,000.00
Accesorios de refrigeracion S/. 2,089.99 S/. 2,089.99 S/. 2,089.99
Fajas S/. 2,420.00 S/. 2,420.00 S/. 2,420.00
Balanzas industriales S/. 402.40 S/. 402.40 S/. 402.40
Parihuelas de plastico S/. 443.33 S/. 443.33 S/. 443.33
Cuchillas de corte S/. 90.00 S/. 90.00 S/. 90.00
Refrigeradores S/. 480.00 S/. 480.00 S/. 480.00
Montacarga S/. 240.00 S/. 240.00 S/. 240.00
Camion S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
Accesorios de control S/. 98.00 S/. 98.00 S/. 98.00
Articulos de oficina S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
Intangible S/. 50.00 S/. 50.00 S/. 50.00
TOTAL S/. 116,756.63 S/. 116,756.63 S/. 116,756.63

VALOR EN LIBROS DESPUES DE LA DEPRECIACION

0 1 2 3
Compresores Bitzer S/. 37,557.50 S/. 33,801.75 S/. 30,046.00 S/. 26,290.25
Evaporadores Guntner S/. 528,774.18 S/. 475,896.76 S/. 423,019.35 S/. 370,141.93
Condensador Guntner S/. 38,597.36 S/. 34,737.62 S/. 30,877.89 S/. 27,018.15
Hidrocooler S/. 150,000.00 S/. 135,000.00 S/. 120,000.00 S/. 105,000.00
Accesorios de refrigeracion S/. 20,899.92 S/. 18,809.93 S/. 16,719.94 S/. 14,629.94
Fajas S/. 24,200.00 S/. 21,780.00 S/. 19,360.00 S/. 16,940.00
Balanzas industriales S/. 2,012.00 S/. 1,609.60 S/. 1,207.20 S/. 804.80
Parihuelas de plastico S/. 1,330.00 S/. 886.67 S/. 443.33 S/. 0.00
Cuchillas de corte S/. 450.00 S/. 360.00 S/. 270.00 S/. 180.00
Refrigeradores S/. 2,400.00 S/. 1,920.00 S/. 1,440.00 S/. 960.00
Montacarga S/. 1,200.00 S/. 960.00 S/. 720.00 S/. 480.00
Camion S/. 300,000.00 S/. 270,000.00 S/. 240,000.00 S/. 210,000.00
Accesorios de control S/. 980.00 S/. 882.00 S/. 784.00 S/. 686.00
Articulos de oficina S/. 50,000.00 S/. 45,000.00 S/. 40,000.00 S/. 35,000.00
Intangibles S/. 500.00 S/. 450.00 S/. 400.00 S/. 350.00
TOTAL S/. 1,158,900.96 S/. 1,042,094.33 S/. 925,287.70 S/. 808,481.07

MODULOS DE COSTOS
 4 5 6 7 8 9
S/. 3,300.00 S/. 3,300.00 S/. 3,300.00 S/. 3,300.00 S/. 3,300.00 S/. 3,300.00
S/. 158,400.00 S/. 158,400.00 S/. 158,400.00 S/. 158,400.00 S/. 158,400.00 S/. 158,400.00
S/. 5,280.00 S/. 5,280.00 S/. 5,280.00 S/. 5,280.00 S/. 5,280.00 S/. 5,280.00
S/. 3,300.00 S/. 3,300.00 S/. 3,300.00 S/. 3,300.00 S/. 3,300.00 S/. 3,300.00
S/. 3,960.00 S/. 3,960.00 S/. 3,960.00 S/. 3,960.00 S/. 3,960.00 S/. 3,960.00
 S/. 2,640.00 S/. 2,640.00 S/. 2,640.00 S/. 2,640.00 S/. 2,640.00 S/. 2,640.00
S/. 176,880.00 S/. 176,880.00 S/. 176,880.00 S/. 176,880.00 S/. 176,880.00 S/. 176,880.00

4 5 6 7 8 9
S/. 3,755.75 S/. 3,755.75 S/. 3,755.75 S/. 3,755.75 S/. 3,755.75 S/. 3,755.75
S/. 52,877.42 S/. 52,877.42 S/. 52,877.42 S/. 52,877.42 S/. 52,877.42 S/. 52,877.42
S/. 3,859.74 S/. 3,859.74 S/. 3,859.74 S/. 3,859.74 S/. 3,859.74 S/. 3,859.74
S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/. 15,000.00 S/. 15,000.00
S/. 2,089.99 S/. 2,089.99 S/. 2,089.99 S/. 2,089.99 S/. 2,089.99 S/. 2,089.99
S/. 2,420.00 S/. 2,420.00 S/. 2,420.00 S/. 2,420.00 S/. 2,420.00 S/. 2,420.00
S/. 402.40 S/. 402.40 S/. 402.40 S/. 402.40 S/. 402.40 S/. 402.40
S/. 443.33 S/. 443.33 S/. 443.33 S/. 443.33 S/. 443.33 S/. 443.33
S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00
S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00
S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 98.00 S/. 98.00 S/. 98.00 S/. 98.00 S/. 98.00 S/. 98.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 116,756.63 S/. 116,756.63 S/. 116,756.63 S/. 116,756.63 S/. 116,756.63 S/. 116,756.63

4 5 6 7 8 9
S/. 22,534.50 S/. 18,778.75 S/. 15,023.00 S/. 11,267.25 S/. 7,511.50 S/. 3,755.75
S/. 317,264.51 S/. 264,387.09 S/. 211,509.67 S/. 158,632.25 S/. 105,754.84 S/. 52,877.42
S/. 23,158.42 S/. 19,298.68 S/. 15,438.94 S/. 11,579.21 S/. 7,719.47 S/. 3,859.74
S/. 90,000.00 S/. 75,000.00 S/. 60,000.00 S/. 45,000.00 S/. 30,000.00 S/. 15,000.00
S/. 12,539.95 S/. 10,449.96 S/. 8,359.97 S/. 6,269.98 S/. 4,179.98 S/. 2,089.99
S/. 14,520.00 S/. 12,100.00 S/. 9,680.00 S/. 7,260.00 S/. 4,840.00 S/. 2,420.00
S/. 402.40 S/. 0.00 S/. 1,609.60 S/. 1,207.20 S/. 804.80 S/. 402.40
S/. 886.67 S/. 443.33 S/. 0.00 S/. 886.67 S/. 443.33 S/. 0.00
S/. 90.00 S/. 0.00 S/. 360.00 S/. 270.00 S/. 180.00 S/. 90.00
S/. 480.00 S/. 0.00 S/. 1,920.00 S/. 1,440.00 S/. 960.00 S/. 480.00
S/. 240.00 S/. 0.00 S/. 960.00 S/. 720.00 S/. 480.00 S/. 240.00
S/. 180,000.00 S/. 150,000.00 S/. 120,000.00 S/. 90,000.00 S/. 60,000.00 S/. 30,000.00
S/. 588.00 S/. 490.00 S/. 392.00 S/. 294.00 S/. 196.00 S/. 98.00
S/. 30,000.00 S/. 25,000.00 S/. 20,000.00 S/. 15,000.00 S/. 10,000.00 S/. 5,000.00
S/. 300.00 S/. 250.00 S/. 200.00 S/. 150.00 S/. 100.00 S/. 50.00
S/. 693,004.44 S/. 576,197.81 S/. 465,453.19 S/. 349,976.56 S/. 233,169.93 S/. 116,363.30
 10
S/. 3,300.00
S/. 158,400.00
S/. 5,280.00
S/. 3,300.00
S/. 3,960.00
 S/. 2,640.00
S/. 176,880.00

10 TOTAL
S/. 3,755.75 S/. 37,557.50
S/. 52,877.42 S/. 528,774.18
S/. 3,859.74 S/. 38,597.36
S/. 15,000.00 S/. 150,000.00
S/. 2,089.99 S/. 20,899.92
S/. 2,420.00 S/. 24,200.00
S/. 402.40 S/. 4,024.00
S/. 443.33 S/. 4,433.33
S/. 90.00 S/. 900.00
S/. 480.00 S/. 4,800.00
S/. 240.00 S/. 2,400.00
S/. 30,000.00 S/. 300,000.00
S/. 98.00 S/. 980.00
S/. 5,000.00 S/. 50,000.00
S/. 50.00 S/. 500.00
S/. 116,756.63 S/. 1,167,566.30

10
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 1,330.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 1,330.00