Costos de Prenversin

Activos Inversin IGV

Terrenos S/. 40,000.00
Edificios S/. 200,000.00 S/. 36,000.00
Maquinaria S/. 60,000.00 S/. 10,800.00
Capital de Trabajo S/. 10,000.00
Inversin Total S/. 310,000.00 S/. 46,800.00

Proyeccin de Ventas

Aos Ao 01 Ao 02
Demanda 60000 62000
Precio S/. 20.00 S/. 20.00
Valor de Venta S/. 1,200,000.00 S/. 1,240,000.00
IGV S/. 216,000.00 S/. 223,200.00
Precio de Venta S/. 1,416,000.00 S/. 1,463,200.00

Determinacin del Costo Operativo

Costos Variables Fijos

Mano de Obra S/. 0.60 S/. -
Materia Prima S/. 1.20 S/. -
CIF S/. 0.40 S/. 154,000.00
Gastos Administrativos S/. 0.50 S/. 100,000.00
Costo Total S/. 2.70 S/. 254,000.00

Proyeccin de los Costos

Aos Ao 01 Ao 02
Demanda 60000 62000
Costo Variable S/. 2.70 S/. 2.70
Costo Variable Total S/. 162,000.00 S/. 167,400.00
IGV S/. 29,160.00 S/. 30,132.00
Total General S/. 191,160.00 S/. 197,532.00

Presupuesto de Financiamiento

Aos Ao 00 Ao 01
Saldo Inicial S/. 200,000.00
Amortizacin S/. - S/. 40,000.00
Inters S/. 30,000.00
Financiamiento S/. 70,000.00
Escudo Financiero S/. -9,000.00
Financiamiento Neto S/. 61,000.00

Mdulo del Impuesto General a las Ventas

 Detalle Ao 01 Ao 02
IGV de Ventas S/. 216,000.00 S/. 223,200.00
IGV de Compras S/. 29,160.00 S/. 30,132.00
IGV Calculado S/. 186,840.00 S/. 193,068.00
Crdito Fiscal S/. 46,800.00 S/. -
IGV a Pagar S/. 140,040.00 S/. 193,068.00

Estado de Ganancias y Prdidas Proyectado

Detalle Ao 01 Ao 02
Ventas S/. 1,200,000.00 S/. 1,240,000.00
Costos Variables S/. -162,000.00 S/. -167,400.00
Costos Fijos S/. -254,000.00 S/. -254,000.00
Depreciacin S/. -18,666.67 S/. -18,666.67
Utilidad Antes de I S/. 765,333.33 S/. 799,933.33
Intereses Financieros S/. -30,000.00 S/. -24,000.00
Utilidad Antes de IR S/. 735,333.33 S/. 775,933.33
Impuesto a la Renta S/. -220,600.00 S/. -232,780.00
Utilidad Neta S/. 514,733.33 S/. 543,153.33

Flujo de Caja Proyectado

Detalle Ao 00 Ao 01
Ingresos
Ventas S/. 1,416,000.00
Otros Ingresos
Total Ingresos S/. 1,416,000.00

Inversin
Terrenos S/. 40,000.00
Edificios S/. 200,000.00
Maquinaria S/. 60,000.00
Capital de Trabajo S/. 10,000.00

Costos Produccin
Costos Variables S/. 191,160.00
Costos Fijos S/. 254,000.00

Costos de Operacin
Pagos Netos de IGV S/. 140,040.00
Impuesto a la Renta S/. 220,600.00

Total Egresos S/. 805,800.00

Flujo de Caja Econmico S/. -310,000.00 S/. 610,200.00

Financiamiento Neto
Prstamo S/. 200,000.00
Amortizacin S/. -40,000.00
Intereses S/. -30,000.00
Escudo Fiscal S/. 9,000.00

Flujo de Caja Financiero S/. -110,000.00 S/. 549,200.00

Economico
VAN S/.1,808,949.72
TIR 194%
Valor Actualizado S/.2,650,226.09
Beneficio Costo 8.5491164095
 Vida Util Depreciacin Aos Valor Recuperable
- S/. - 05 S/. -
30 S/. 6,666.67 05 S/. 166,666.67
5 S/. 12,000.00 05 S/. -
- S/. - 05 S/. -
S/. 18,666.67

Ao 03 Ao 04 Ao 05
64000 65000 65000
S/. 20.00 S/. 20.00 S/. 20.00
S/. 1,280,000.00 S/. 1,300,000.00 S/. 1,300,000.00
S/. 230,400.00 S/. 234,000.00 S/. 234,000.00
S/. 1,510,400.00 S/. 1,534,000.00 S/. 1,534,000.00

Ao 03 Ao 04 Ao 05
64000 65000 65000
S/. 2.70 S/. 2.70 S/. 2.70
S/. 172,800.00 S/. 175,500.00 S/. 175,500.00
S/. 31,104.00 S/. 31,590.00 S/. 31,590.00
S/. 203,904.00 S/. 207,090.00 S/. 207,090.00

Ao 02 Ao 03 Ao 04 Ao 05

S/. 40,000.00 S/. 40,000.00 S/. 40,000.00 S/. 40,000.00

S/. 24,000.00 S/. 18,000.00 S/. 12,000.00 S/. 6,000.00
S/. 64,000.00 S/. 58,000.00 S/. 52,000.00 S/. 46,000.00
S/. -7,200.00 S/. -5,400.00 S/. -3,600.00 S/. -1,800.00
S/. 56,800.00 S/. 52,600.00 S/. 48,400.00 S/. 44,200.00
 Ao 03 Ao 04 Ao 05
S/. 230,400.00 S/. 234,000.00 S/. 234,000.00
S/. 31,104.00 S/. 31,590.00 S/. 31,590.00
S/. 199,296.00 S/. 202,410.00 S/. 202,410.00
S/. - S/. - S/. -
S/. 199,296.00 S/. 202,410.00 S/. 202,410.00

Ao 03 Ao 04 Ao 05
S/. 1,280,000.00 S/. 1,300,000.00 S/. 1,300,000.00
S/. -172,800.00 S/. -175,500.00 S/. -175,500.00
S/. -254,000.00 S/. -254,000.00 S/. -254,000.00
S/. -18,666.67 S/. -18,666.67 S/. -18,666.67
S/. 834,533.33 S/. 851,833.33 S/. 851,833.33
S/. -18,000.00 S/. -12,000.00 S/. -6,000.00
S/. 816,533.33 S/. 839,833.33 S/. 845,833.33
S/. -244,960.00 S/. -251,950.00 S/. -253,750.00
S/. 571,573.33 S/. 587,883.33 S/. 592,083.33

Ao 02 Ao 03 Ao 04 Ao 05

S/. 1,463,200.00 S/. 1,510,400.00 S/. 1,534,000.00 S/. 1,534,000.00

S/. 1,463,200.00 S/. 1,510,400.00 S/. 1,534,000.00 S/. 1,534,000.00

S/. 197,532.00 S/. 203,904.00 S/. 207,090.00 S/. 207,090.00

S/. 254,000.00 S/. 254,000.00 S/. 254,000.00 S/. 254,000.00

S/. 193,068.00 S/. 199,296.00 S/. 202,410.00 S/. 202,410.00

S/. 232,780.00 S/. 244,960.00 S/. 251,950.00 S/. 253,750.00

S/. 877,380.00 S/. 902,160.00 S/. 915,450.00 S/. 917,250.00

S/. 585,820.00 S/. 608,240.00 S/. 618,550.00 S/. 616,750.00

S/. -40,000.00 S/. -40,000.00 S/. -40,000.00 S/. -40,000.00
S/. -24,000.00 S/. -18,000.00 S/. -12,000.00 S/. -6,000.00
S/. 7,200.00 S/. 5,400.00 S/. 3,600.00 S/. 1,800.00

S/. 529,020.00 S/. 555,640.00 S/. 570,150.00 S/. 572,550.00

Financiero
S/.1,829,689.71
497%
S/.2,421,530.43
S/.22.01
Costo de Oportunidad del Capital
COK 15.00%
 Valor de Lquidacin

S/. 10,000.00
S/. 10,000.00

S/. 1,800.00

S/. 1,800.00

S/. 8,200.00
8200