Está en la página 1de 41

PRESUPUESTO

MES 0 MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8


Pagina Web + dominio S/. 1,000 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140

Almacen
Alquiler S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900
Mantenimiento S/. 100 S/. 100
Laptop (1) S/. 1,200
Extractor de aire S/. 300
Impresora EPSON multifuncional (2) S/. 500
Estantes de almacenamiento S/. 400

Recursos Humanos
Socio
Socio
Costureras (2) S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850
Remalladoras (2) S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850
Diseadora S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500
Confeccionistas (2) S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850
Peronal de calidad S/. 425 S/. 425 S/. 425 S/. 425 S/. 425 S/. 425 S/. 425 S/. 425

Taller
Maquina de coser S/. 10,000
herramientas S/. 500
Maquina remalladora (2) S/. 10,000
empaque y etiquetado S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100
insumos S/. 800 S/. 2,500 S/. 2,501 S/. 2,503 S/. 2,504 S/. 2,505 S/. 2,505 S/. 2,505 S/. 2,505
S/. 21,400
Publicidad
Anuncio facebook S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 800 S/. 800

Transporte
Anuncio facebook S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600

Seguridad
Camara IP Inalambrica 1.3Megapixel S/. 1,000
Permisos municipales S/. 200
Extintor S/. 100

Gastos
tiles de oficina S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 25

1
Agua S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30
Luz S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100
Internet + telefono S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105
Suministros de limpieza S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50
Presupuesto S/. 49,575 S/. 11,600 S/. 11,626 S/. 11,628 S/. 11,629 S/. 11,630 S/. 11,730 S/. 11,830 S/. 11,830

Inversin S/. 49,575.00


Total egresos S/. 11,600 S/. 11,626 S/. 11,628 S/. 11,629 S/. 11,630 S/. 11,730 S/. 11,830 S/. 11,830

2
PRESUPUESTO
MES 9 MES 10 MES 11 MES 12 MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19 MES 20
S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140

S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900
S/. 100 S/. 100

S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000
S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000
S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275
S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275
S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500
S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285
S/. 425 S/. 425 S/. 425 S/. 425 S/. 425 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850

S/. 5,000

S/. 5,000
S/. 100 S/. 100 S/. 100 S/. 110 S/. 121 S/. 134 S/. 147 S/. 162 S/. 178 S/. 178 S/. 178 S/. 178
S/. 2,505 S/. 2,506 S/. 2,508 S/. 2,509 S/. 2,760 S/. 3,036 S/. 3,339 S/. 3,673 S/. 4,040 S/. 4,444 S/. 4,444 S/. 4,444

S/. 800 S/. 800 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 800 S/. 800

S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600

S/. 25 S/. 25 S/. 25 S/. 25 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30

3
S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30
S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100
S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105
S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50
S/. 11,830 S/. 11,832 S/. 11,633 S/. 11,744 S/. 21,911 S/. 33,474 S/. 24,226 S/. 24,575 S/. 24,958 S/. 25,462 S/. 25,562 S/. 25,562

S/. 11,830 S/. 11,832 S/. 11,633 S/. 11,744 S/. 21,911 S/. 33,474 S/. 24,226 S/. 24,575 S/. 24,958 S/. 25,462 S/. 25,562 S/. 25,562

4
PRESUPUESTO
MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28 MES 29 MES 30 MES 31 MES 32
S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140 S/. 140

S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900
S/. 100 S/. 100

S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000
S/. 5,000 S/. 5,000 S/. 5,000 S/. 5,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000
S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275
S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275
S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500
S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285
S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850 S/. 850

S/. 5,000

S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204
S/. 4,444 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111 S/. 5,111

S/. 800 S/. 800 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 800 S/. 800

S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600 S/. 600

S/. 30 S/. 30 S/. 30 S/. 30 S/. 35 S/. 35 S/. 35 S/. 35 S/. 35 S/. 35 S/. 35 S/. 35

5
S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30
S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100
S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105 S/. 105
S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50 S/. 50
S/. 25,589 S/. 26,256 S/. 26,056 S/. 31,156 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,161 S/. 32,261 S/. 32,261

S/. 25,589 S/. 26,256 S/. 26,056 S/. 31,156 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,161 S/. 32,261 S/. 32,261

6
MES 33 MES 34 MES 35 MES 36
S/. 140 S/. 140 S/. 140 S/. 140

S/. 1,900 S/. 1,900 S/. 1,900 S/. 1,900


S/. 100

S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000


S/. 8,000 S/. 8,000 S/. 8,000 S/. 8,000
S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275
S/. 1,275 S/. 1,275 S/. 1,275 S/. 1,275
S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500
S/. 1,285 S/. 1,285 S/. 1,285 S/. 1,285
S/. 850 S/. 850 S/. 850 S/. 850

S/. 204 S/. 235 S/. 270 S/. 278


S/. 5,111 S/. 5,111 S/. 5,878 S/. 6,759

S/. 800 S/. 800 S/. 600 S/. 600

S/. 600 S/. 600 S/. 600 S/. 600

S/. 35 S/. 35 S/. 35 S/. 35

7
S/. 30 S/. 30 S/. 30 S/. 30
S/. 100 S/. 100 S/. 100 S/. 100
S/. 105 S/. 105 S/. 105 S/. 105
S/. 50 S/. 50 S/. 50 S/. 50
S/. 32,261 S/. 32,291 S/. 32,893 S/. 33,883

S/. 32,261 S/. 32,291 S/. 32,893 S/. 33,883

8
MES 0 MES 1 MES 2 MES 3
Proyeccion de ventas cantidades 100 100 100
precio promedio por unidad promedio S/265.00 S/265.00 S/265.00
Total S/. 26,500.00 S/. 26,513.25 S/. 26,526.51

tasa crecimiento para el primer ao


mensual 5.00%
tasa de crecimiento para el 2do ao
mesual 10.00%
tasa de crecimineto para el 3er ao
mensual 15.00%

9
PLAN DE VENTA
MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10
100 100 100 100 100 100 100
S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00
S/. 26,539.77 S/. 26,553.04 S/. 26,553.04 S/. 26,553.04 S/. 26,553.04 S/. 26,553.04 S/. 26,566.32

10
MES 11 MES 12 MES 13 MES 14 MES 15 MES 16 MES 17
100 100 110 121 134 147 162
S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00
S/. 26,579.60 S/. 26,592.89 S/. 29,252.18 S/. 32,177.40 S/. 35,395.14 S/. 38,934.65 S/. 42,828.11

11
MES 18 MES 19 MES 20 MES 21 MES 22 MES 23 MES 24
178 178 178 178 204 204 204
S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00
S/. 47,110.93 S/. 47,110.93 S/. 47,110.93 S/. 47,110.93 S/. 54,177.56 S/. 54,177.56 S/. 54,177.56

12
MES 25 MES 26 MES 27 MES 28 MES 29 MES 30 MES 31
204 204 204 204 204 204 204
S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00 S/265.00
S/. 54,177.56 S/. 54,177.56 S/. 54,177.56 S/. 54,177.56 S/. 54,177.56 S/. 54,177.56 S/. 54,177.56

13
MES 32 MES 33 MES 34 MES 35 MES 36
204 204 204 235 270
S/265.00 S/265.00 S/265.00 S/265.00 S/265.00
S/. 54,177.56 S/. 54,177.56 S/. 54,177.56 S/. 62,304.20 S/. 71,649.83

14
FLUJO DE CAJA OPERATIVO SIN IGV
CONCEPTO MES 0 MES 01 MES 02 MES 03 MES 04 MES 05 MES 6 MES 7
CAJA INICIAL
INGRESOS POR VENTAS SERVICIOS S/. 26,500 S/. 26,513 S/. 26,527 S/. 26,540 S/. 26,553 S/. 26,553 S/. 26,553
OTROS INGRESOS S/. - S/. - S/. - S/. - S/. - S/. - S/. -
TOTAL DE INGRESOS S/. 26,500 S/. 26,513 S/. 26,527 S/. 26,540 S/. 26,553 S/. 26,553 S/. 26,553
TOTAL EGRESOS (costos fijos y variables) S/. 49,575 S/. 11,600 S/. 11,626 S/. 11,628 S/. 11,629 S/. 11,630 S/. 11,730 S/. 11,830
Depreciacin maquinaria S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
PAGOS DE PRSTAMOS
UAI S/. -49,575 S/. 14,483 S/. 14,470 S/. 14,482 S/. 14,494 S/. 14,506 S/. 14,406 S/. 14,306
IMPUESTOS 30% S/. 4,345 S/. 4,341 S/. 4,345 S/. 4,348 S/. 4,352 S/. 4,322 S/. 4,292
UN S/. -49,575 S/. 10,138 S/. 10,129 S/. 10,138 S/. 10,146 S/. 10,154 S/. 10,084 S/. 10,014
Depreciacin maquinaria S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
FLUJO DE CAJA SIN IGV S/. -49,575 S/. 10,555 S/. 10,546 S/. 10,554 S/. 10,563 S/. 10,571 S/. 10,501 S/. 10,431

FLUJO DE CAJA DE INVERSIONES


CONCEPTO MES 0 MES 01 MES 02 MES 03 MES 04 MES 05 MES 6 MES 7
Maquinas S/. -20,000
Capital Trabajo S/. -72,436 S/. -72,359 S/. -72,195 S/. -72,019 S/. -71,831 S/. -71,643 S/. -71,767
Variac CT S/. -72,436 S/. 77 S/. 164 S/. 176 S/. 188 S/. 188 S/. -124
Valor de Desecho
FLUJO DE CAJA DE INVERSIONES S/. -20,000 S/. -72,436 S/. 77 S/. 164 S/. 176 S/. 188 S/. 188 S/. -124

FLUJO DE CAJA ECONOMICO S/. -69,575 S/. -61,881 S/. 10,623 S/. 10,718 S/. 10,739 S/. 10,759 S/. 10,689 S/. 10,307
TIR 8%
VNA 32,860.29

FLUJO DE CAJA CON IGV


CONCEPTO MES 0 MES 01 MES 02 MES 03 MES 04 MES 05 MES 6 MES 7
15
CAJA INICIAL
INGRESOS POR VENTAS SERVICIOS S/. 31,270 S/. 31,286 S/. 31,301 S/. 31,317 S/. 31,333 S/. 31,333 S/. 31,333
OTROS INGRESOS S/. - S/. - S/. - S/. - S/. - S/. - S/. -
TOTAL DE INGRESOS S/. 31,270 S/. 31,286 S/. 31,301 S/. 31,317 S/. 31,333 S/. 31,333 S/. 31,333
TOTAL EGRESOS S/. 58,499 S/. 12,703 S/. 12,734 S/. 12,735 S/. 12,737 S/. 12,738 S/. 12,856 S/. 12,974
PAGO DE IGV S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 16,707
Depreciacin maquinaria S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
UAI S/. -58,499 S/. 18,151 S/. 18,135 S/. 18,149 S/. 18,164 S/. 18,178 S/. 18,060 S/. 1,235
IMPUESTO A LA RENTA 30% S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 371
FLUJO DE CAJA ECONMICO S/. -58,499 S/. 18,151 S/. 18,135 S/. 18,149 S/. 18,164 S/. 18,178 S/. 18,060 S/. 865

Tasa de Descuento COK 6% TEA 0.4868% TEM


VPNE S/. 375,876.03 VPNE
TIRE Mensual 24.69% TIRE Anual 1413%
B/C E S/. 7.43 B/C E 7.43
Perodo Rec. 1.00 Perodo Rec. 0.08

1 2 3 4 5 6 7 8
Inversin S/. -49,575
Inversin con Igv S/. -58,499
Capital de trabajo Sin IGV S/. 72,436 S/. 72,359 S/. 72,195 S/. 72,019 S/. 71,831 S/. 71,643 S/. 71,767
Capital de Trabajo Con IGV S/. 108,837 S/. 91,921 S/. 71,385 S/. 47,199 S/. 43,354 S/. 39,706 S/. 36,079
Total necesario para iniciar el proyecto S/. 22,861
Total necesario para iniciar el proyecto con IGV S/. 50,338

16
MES 8 MES 9 MES 10 MES 11 MES 12 MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19

S/. 26,553 S/. 26,553 S/. 26,566 S/. 26,580 S/. 26,593 S/. 29,252 S/. 32,177 S/. 35,395 S/. 38,935 S/. 42,828 S/. 47,111 S/. 47,111
S/. - S/. - S/. - S/. - S/. - S/. 1 S/. 2 S/. 3 S/. 4 S/. 5 S/. 6 S/. 7
S/. 26,553 S/. 26,553 S/. 26,566 S/. 26,580 S/. 26,593 S/. 29,252 S/. 32,177 S/. 35,395 S/. 38,935 S/. 42,828 S/. 47,111 S/. 47,111
S/. 11,830 S/. 11,830 S/. 11,832 S/. 11,633 S/. 11,744 S/. 21,911 S/. 33,474 S/. 24,226 S/. 24,575 S/. 24,958 S/. 25,462 S/. 25,562
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417

S/. 14,306 S/. 14,306 S/. 14,318 S/. 14,530 S/. 14,432 S/. 6,924 S/. -1,713 S/. 10,752 S/. 13,943 S/. 17,453 S/. 21,232 S/. 21,132
S/. 4,292 S/. 4,292 S/. 4,295 S/. 4,359 S/. 4,330 S/. 2,077 S/. -514 S/. 3,226 S/. 4,183 S/. 5,236 S/. 6,370 S/. 6,340
S/. 10,014 S/. 10,014 S/. 10,023 S/. 10,171 S/. 10,102 S/. 4,847 S/. -1,199 S/. 7,527 S/. 9,760 S/. 12,217 S/. 14,862 S/. 14,792
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 10,431 S/. 10,431 S/. 10,439 S/. 10,588 S/. 10,519 S/. 5,264 S/. -783 S/. 7,943 S/. 10,177 S/. 12,634 S/. 15,279 S/. 15,209

MES 8 MES 9 MES 10 MES 11 MES 12 MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19

S/. -71,893 S/. -64,511 S/. -48,491 S/. -44,926 S/. -44,339 S/. -47,360 S/. -61,668 S/. -84,513 S/. -94,893 S/. -102,055 S/. -112,107 S/. -118,580
S/. -126 S/. 7,382 S/. 16,020 S/. 3,566 S/. 587 S/. -3,021 S/. -14,308 S/. -22,845 S/. -10,380 S/. -7,162 S/. -10,052 S/. -6,473

S/. -126 S/. 7,382 S/. 16,020 S/. 3,566 S/. 587 S/. -3,021 S/. -14,308 S/. -22,845 S/. -10,380 S/. -7,162 S/. -10,052 S/. -6,473

S/. 10,305 S/. 17,813 S/. 26,459 S/. 14,153 S/. 11,106 S/. 2,243 S/. -15,090 S/. -14,902 S/. -203 S/. 5,472 S/. 5,227 S/. 8,736

MES 8 MES 9 MES 10 MES 11 MES 12 MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19
17
S/. 31,333 S/. 31,333 S/. 31,348 S/. 31,364 S/. 31,380 S/. 34,518 S/. 37,969 S/. 41,766 S/. 45,943 S/. 50,537 S/. 55,591 S/. 55,591
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 31,333 S/. 31,333 S/. 31,348 S/. 31,364 S/. 31,380 S/. 34,518 S/. 37,969 S/. 41,766 S/. 45,943 S/. 50,537 S/. 55,591 S/. 55,591
S/. 12,974 S/. 12,974 S/. 12,976 S/. 12,741 S/. 12,873 S/. 23,070 S/. 36,485 S/. 25,493 S/. 25,905 S/. 26,357 S/. 26,952 S/. 27,070
S/. 20,342 S/. 23,978 S/. 3,638 S/. 3,676 S/. 3,658 S/. 4,107 S/. 2,782 S/. 5,104 S/. 5,678 S/. 6,310 S/. 6,990 S/. 6,972
S/. 417 S/. 417 S/. 417 S/. 417 S/. 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667
417
S/. -2,401 S/. -6,036 S/. 14,318 S/. 14,530 S/. 14,432 S/. 6,924 S/. -1,713 S/. 10,752 S/. 13,943 S/. 17,453 S/. 21,232 S/. 21,132
S/. -720 S/. -1,811 S/. 4,295 S/. 4,359 S/. 4,330 S/. 2,077 S/. -514 S/. 3,226 S/. 4,183 S/. 5,236 S/. 6,370 S/. 6,340
S/. -1,680 S/. -4,225 S/. 10,023 S/. 10,171 S/. 10,102 S/. 4,847 S/. -1,199 S/. 7,527 S/. 9,760 S/. 12,217 S/. 14,862 S/. 14,792

9 10 11 12 13 14 15 16 17 18 19 20

S/. 71,893 S/. 64,511 S/. 48,491 S/. 44,926 S/. 44,339 S/. 47,360 S/. 61,668 S/. 84,513 S/. 94,893 S/. 102,055 S/. 112,107 S/. 118,580
S/. 41,768 S/. 42,455 S/. 59,244 S/. 58,869 S/. 61,792 S/. 68,592 S/. 82,800 S/. 105,645 S/. 115,998 S/. 129,560 S/. 139,812 S/. 141,186

18
MES 20 MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28 MES 29 MES 30 MES 31

S/. 47,111 S/. 47,111 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178
S/. 8 S/. 9 S/. 10 S/. 11 S/. 12 S/. 13 S/. 14 S/. 15 S/. 16 S/. 17 S/. 18 S/. 19
S/. 47,111 S/. 47,111 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178
S/. 25,562 S/. 25,589 S/. 26,256 S/. 26,056 S/. 31,156 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,061 S/. 32,161 S/. 32,261
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417

S/. 21,132 S/. 21,105 S/. 27,505 S/. 27,705 S/. 22,605 S/. 21,700 S/. 21,700 S/. 21,700 S/. 21,700 S/. 21,700 S/. 21,600 S/. 21,500
S/. 6,340 S/. 6,332 S/. 8,252 S/. 8,312 S/. 6,782 S/. 6,510 S/. 6,510 S/. 6,510 S/. 6,510 S/. 6,510 S/. 6,480 S/. 6,450
S/. 14,792 S/. 14,774 S/. 19,254 S/. 19,394 S/. 15,824 S/. 15,190 S/. 15,190 S/. 15,190 S/. 15,190 S/. 15,190 S/. 15,120 S/. 15,050
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 15,209 S/. 15,190 S/. 19,670 S/. 19,810 S/. 16,240 S/. 15,607 S/. 15,607 S/. 15,607 S/. 15,607 S/. 15,607 S/. 15,537 S/. 15,467

MES 20 MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28 MES 29 MES 30 MES 31

S/. -120,054 S/. -120,622 S/. -121,217 S/. -115,412 S/. -109,407 S/. -108,502 S/. -108,402 S/. -108,202 S/. -108,002 S/. -107,802 S/. -107,571 S/. -114,965
S/. -1,473 S/. -568 S/. -595 S/. 5,805 S/. 6,005 S/. 905 S/. 100 S/. 200 S/. 200 S/. 200 S/. 231 S/. -7,394

S/. -1,473 S/. -568 S/. -595 S/. 5,805 S/. 6,005 S/. 905 S/. 100 S/. 200 S/. 200 S/. 200 S/. 231 S/. -7,394

S/. 13,736 S/. 14,622 S/. 19,075 S/. 25,615 S/. 22,245 S/. 16,512 S/. 15,707 S/. 15,807 S/. 15,807 S/. 15,807 S/. 15,768 S/. 8,073

MES 20 MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28 MES 29 MES 30 MES 31
19
S/. 55,591 S/. 55,591 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 55,591 S/. 55,591 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930
S/. 27,070 S/. 27,102 S/. 27,888 S/. 27,652 S/. 33,670 S/. 33,658 S/. 33,658 S/. 33,658 S/. 33,658 S/. 33,658 S/. 33,776 S/. 33,894
S/. 6,972 S/. 6,967 S/. 8,119 S/. 8,155 S/. 7,237 S/. 8,154 S/. 8,154 S/. 8,154 S/. 8,154 S/. 8,154 S/. 8,136 S/. 8,118
416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667 416.6666667
S/. 21,132 S/. 21,105 S/. 27,505 S/. 27,705 S/. 22,605 S/. 21,700 S/. 21,700 S/. 21,700 S/. 21,700 S/. 21,700 S/. 21,600 S/. 21,500
S/. 6,340 S/. 6,332 S/. 8,252 S/. 8,312 S/. 6,782 S/. 6,510 S/. 6,510 S/. 6,510 S/. 6,510 S/. 6,510 S/. 6,480 S/. 6,450
S/. 14,792 S/. 14,774 S/. 19,254 S/. 19,394 S/. 15,824 S/. 15,190 S/. 15,190 S/. 15,190 S/. 15,190 S/. 15,190 S/. 15,120 S/. 15,050

21 22 23 24 25 26 27 28 29 30 31 32

S/. 120,054 S/. 120,622 S/. 121,217 S/. 115,412 S/. 109,407 S/. 108,502 S/. 108,402 S/. 108,202 S/. 108,002 S/. 107,802 S/. 107,571 S/. 114,965
S/. 141,754 S/. 142,322 S/. 142,917 S/. 137,112 S/. 131,107 S/. 130,102 S/. 129,902 S/. 129,702 S/. 129,502 S/. 129,272 S/. 136,566 S/. 152,315

20
MES 32 MES 33 MES 34 MES 35 MES 36

S/. 54,178 S/. 54,178 S/. 54,178 S/. 62,304 S/. 71,650
S/. 20 S/. 21 S/. 22 S/. 23 S/. 24
S/. 54,178 S/. 54,178 S/. 54,178 S/. 62,304 S/. 71,650
S/. 32,261 S/. 32,261 S/. 32,291 S/. 32,893 S/. 33,883
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417

S/. 21,500 S/. 21,500 S/. 21,470 S/. 28,994 S/. 37,350
S/. 6,450 S/. 6,450 S/. 6,441 S/. 8,698 S/. 11,205
S/. 15,050 S/. 15,050 S/. 15,029 S/. 20,296 S/. 26,145
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 15,467 S/. 15,467 S/. 15,445 S/. 20,713 S/. 26,562

MES 32 MES 33 MES 34 MES 35 MES 36

S/. -130,815 S/. -109,315 S/. -87,814 S/. -66,345 S/. -37,350
S/. -15,850 S/. 21,500 S/. 21,500 S/. 21,470 S/. 28,994
S/. 19,167
S/. -15,850 S/. 21,500 S/. 21,500 S/. 21,470 S/. 48,161

S/. -383 S/. 36,967 S/. 36,946 S/. 42,182 S/. 74,723

MES 32 MES 33 MES 34 MES 35 MES 36


21
S/. 63,930 S/. 63,930 S/. 63,930 S/. 73,519 S/. 84,547
S/. - S/. - S/. - S/. - S/. -
S/. 63,930 S/. 63,930 S/. 63,930 S/. 73,519 S/. 84,547
S/. 33,894 S/. 33,894 S/. 33,930 S/. 34,641 S/. 35,809
S/. 8,118 S/. 8,118 S/. 8,113 S/. 9,467 S/. 10,971
416.6666667 416.6666667 416.6666667 416.6666667 416.6666667
S/. 21,500 S/. 21,500 S/. 21,470 S/. 28,994 S/. 37,350
S/. 6,450 S/. 6,450 S/. 6,441 S/. 8,698 S/. 11,205
S/. 15,050 S/. 15,050 S/. 15,029 S/. 20,296 S/. 26,145

33 34 35 36 37

S/. 130,815 S/. 109,315 S/. 87,814 S/. 66,345 S/. 37,350
S/. 130,815 S/. 109,315 S/. 87,814 S/. 66,345 S/. 37,350

22
FLUJO DE CAJA CON LE
CONCEPTO MES 0 MES 01 MES 02 MES 03
CAJA INICIAL
INGRESOS POR VENTAS SERVICIOS S/. 26,500 S/. 26,513 S/. 26,527
OTROS INGRESOS S/. - S/. - S/. -
TOTAL DE INGRESOS S/. 26,500 S/. 26,513 S/. 26,527
TOTAL EGRESOS (costos fijos y variables) S/. 49,575 S/. 11,600 S/. 11,626 S/. 11,628
Depreciacin maquinaria S/. 417 S/. 417 S/. 417
LEASING S/. 935 S/. 935 S/. 935
UAI S/. -49,575 S/. 13,548 S/. 13,535 S/. 13,547
IMPUESTOS 30% S/. 4,064 S/. 4,061 S/. 4,064
UN S/. -49,575 S/. 9,484 S/. 9,475 S/. 9,483
Depreciacin maquinaria S/. 417 S/. 417 S/. 417
FLUJO DE CAJA SIN IGV S/. -49,575 S/. 9,900 S/. 9,891 S/. 9,900

FLUJO DE CAJA DE INVER


CONCEPTO MES 0 MES 01 MES 02 MES 03
Maquinas S/. -20,000
Capital Trabajo S/. -83,948 S/. -83,875 S/. -83,714
Variac CT S/. -83,948 S/. 73 S/. 161
Valor de Desecho
FLUJO DE CAJA DE INVERSIONES S/. -20,000 S/. -83,948 S/. 73 S/. 161

FLUJO DE CAJA CON LEASING S/. -69,575 S/. -74,047 S/. 9,964 S/. 10,060
TIR 6%
VNA 363,120.84

FLUJO DE CAJA FINANCIERO S/. -48,175 S/. -73,285 S/. 10,729 S/. 10,829

TIR FINANCIERA 8%
VAN FINANCIERO S/42,877.35

TIR ECONOMICA 6%
VAN ECONOMICO CON LEASING 9,686.86
O DE CAJA CON LEASING
MES 04 MES 05 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11

S/. 26,540 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,566 S/. 26,580
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 26,540 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,566 S/. 26,580
S/. 11,629 S/. 11,630 S/. 11,730 S/. 11,830 S/. 11,830 S/. 11,830 S/. 11,832 S/. 11,633
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935
S/. 13,559 S/. 13,571 S/. 13,471 S/. 13,371 S/. 13,371 S/. 13,371 S/. 13,383 S/. 13,595
S/. 4,068 S/. 4,071 S/. 4,041 S/. 4,011 S/. 4,011 S/. 4,011 S/. 4,015 S/. 4,078
S/. 9,491 S/. 9,500 S/. 9,430 S/. 9,360 S/. 9,360 S/. 9,360 S/. 9,368 S/. 9,516
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 9,908 S/. 9,916 S/. 9,846 S/. 9,776 S/. 9,776 S/. 9,776 S/. 9,785 S/. 9,933

DE CAJA DE INVERSIONES
MES 04 MES 05 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11

S/. -83,541 S/. -83,354 S/. -83,167 S/. -83,293 S/. -83,422 S/. -76,275 S/. -60,744 S/. -57,944
S/. 174 S/. 187 S/. 187 S/. -126 S/. -129 S/. 7,147 S/. 15,531 S/. 2,799

S/. 174 S/. 187 S/. 187 S/. -126 S/. -129 S/. 7,147 S/. 15,531 S/. 2,799

S/. 10,082 S/. 10,103 S/. 10,033 S/. 9,650 S/. 9,647 S/. 16,924 S/. 25,316 S/. 12,733

S/. 10,853 S/. 10,878 S/. 10,811 S/. 10,431 S/. 10,432 S/. 17,712 S/. 26,108 S/. 13,528
MES 12 MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19

S/. 26,593 S/. 29,252 S/. 32,177 S/. 35,395 S/. 38,935 S/. 42,828 S/. 47,111 S/. 47,111
S/. - S/. 1 S/. 2 S/. 3 S/. 4 S/. 5 S/. 6 S/. 7
S/. 26,593 S/. 29,252 S/. 32,177 S/. 35,395 S/. 38,935 S/. 42,828 S/. 47,111 S/. 47,111
S/. 11,744 S/. 21,911 S/. 33,474 S/. 24,226 S/. 24,575 S/. 24,958 S/. 25,462 S/. 25,562
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935
S/. 13,497 S/. 5,989 S/. -2,649 S/. 9,817 S/. 13,008 S/. 16,518 S/. 20,297 S/. 20,197
S/. 4,049 S/. 1,797 S/. -795 S/. 2,945 S/. 3,902 S/. 4,955 S/. 6,089 S/. 6,059
S/. 9,448 S/. 4,192 S/. -1,854 S/. 6,872 S/. 9,106 S/. 11,563 S/. 14,208 S/. 14,138
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 9,864 S/. 4,609 S/. -1,437 S/. 7,289 S/. 9,522 S/. 11,979 S/. 14,624 S/. 14,554

MES 12 MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19

S/. -58,430 S/. -62,860 S/. -78,718 S/. -102,859 S/. -114,256 S/. -122,127 S/. -133,165 S/. -140,251
S/. -486 S/. -4,430 S/. -15,858 S/. -24,142 S/. -11,397 S/. -7,872 S/. -11,037 S/. -7,087

S/. -486 S/. -4,430 S/. -15,858 S/. -24,142 S/. -11,397 S/. -7,872 S/. -11,037 S/. -7,087

S/. 9,379 S/. 179 S/. -17,295 S/. -16,853 S/. -1,874 S/. 4,108 S/. 3,587 S/. 7,468

S/. 10,178 S/. 982 S/. -16,488 S/. -16,042 S/. -1,059 S/. 4,927 S/. 4,411 S/. 8,296
MES 20 MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27

S/. 47,111 S/. 47,111 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178
S/. 8 S/. 9 S/. 10 S/. 11 S/. 12 S/. 13 S/. 14 S/. 15
S/. 47,111 S/. 47,111 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178
S/. 25,562 S/. 25,589 S/. 26,256 S/. 26,056 S/. 31,156 S/. 32,061 S/. 32,061 S/. 32,061
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935
S/. 20,197 S/. 20,170 S/. 26,570 S/. 26,770 S/. 21,670 S/. 20,765 S/. 20,765 S/. 20,765
S/. 6,059 S/. 6,051 S/. 7,971 S/. 8,031 S/. 6,501 S/. 6,230 S/. 6,230 S/. 6,230
S/. 14,138 S/. 14,119 S/. 18,599 S/. 18,739 S/. 15,169 S/. 14,536 S/. 14,536 S/. 14,536
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 14,554 S/. 14,536 S/. 19,016 S/. 19,156 S/. 15,586 S/. 14,952 S/. 14,952 S/. 14,952

MES 20 MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27

S/. -142,338 S/. -143,520 S/. -144,728 S/. -138,923 S/. -132,918 S/. -132,013 S/. -131,913 S/. -131,713
S/. -2,087 S/. -1,182 S/. -1,208 S/. 5,805 S/. 6,005 S/. 905 S/. 100 S/. 200

S/. -2,087 S/. -1,182 S/. -1,208 S/. 5,805 S/. 6,005 S/. 905 S/. 100 S/. 200

S/. 12,468 S/. 13,354 S/. 17,807 S/. 24,961 S/. 21,591 S/. 15,857 S/. 15,052 S/. 15,152

S/. 13,301 S/. 14,192 S/. 18,651 S/. 25,809 S/. 22,444 S/. 16,716 S/. 15,916 S/. 16,022
MES 28 MES 29 MES 30 MES 31 MES 32 MES 33 MES 34 MES 35

S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 62,304
S/. 16 S/. 17 S/. 18 S/. 19 S/. 20 S/. 21 S/. 22 S/. 23
S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 62,304
S/. 32,061 S/. 32,061 S/. 32,161 S/. 32,261 S/. 32,261 S/. 32,261 S/. 32,291 S/. 32,893
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935 S/. 935
S/. 20,765 S/. 20,765 S/. 20,665 S/. 20,565 S/. 20,565 S/. 20,565 S/. 20,534 S/. 28,059
S/. 6,230 S/. 6,230 S/. 6,200 S/. 6,170 S/. 6,170 S/. 6,170 S/. 6,160 S/. 8,418
S/. 14,536 S/. 14,536 S/. 14,466 S/. 14,396 S/. 14,396 S/. 14,396 S/. 14,374 S/. 19,641
S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417 S/. 417
S/. 14,952 S/. 14,952 S/. 14,882 S/. 14,812 S/. 14,812 S/. 14,812 S/. 14,791 S/. 20,058

MES 28 MES 29 MES 30 MES 31 MES 32 MES 33 MES 34 MES 35

S/. -131,513 S/. -131,313 S/. -131,082 S/. -139,182 S/. -156,548 S/. -130,345 S/. -104,143 S/. -77,971
S/. 200 S/. 200 S/. 231 S/. -8,099 S/. -17,366 S/. 26,203 S/. 26,203 S/. 26,172

S/. 200 S/. 200 S/. 231 S/. -8,099 S/. -17,366 S/. 26,203 S/. 26,203 S/. 26,172

S/. 15,152 S/. 15,152 S/. 15,113 S/. 6,713 S/. -2,554 S/. 41,015 S/. 40,993 S/. 46,230

S/. 16,028 S/. 16,034 S/. 15,994 S/. 7,607 S/. -1,654 S/. 41,922 S/. 41,907 S/. 47,151
MES 36

S/. 71,650
S/. 24
S/. 71,650
S/. 33,883
S/. 417
S/. 935
S/. 36,415
S/. 10,925
S/. 25,491
S/. 417
S/. 25,907

MES 36

S/. -43,569
S/. 34,402
S/. 19,167
S/. 53,569

S/. 79,476

S/. 80,404
MES 0 MES 1 MES 2 MES 3 MES 4
Inversin S/. 49,575 S/. - S/. - S/. - S/. -
TOTAL DE INGRESOS S/. 26,500 S/. 26,513 S/. 26,527 S/. 26,540
TOTAL EGRESOS S/. 6,125 S/. 6,151 S/. 6,153 S/. 6,154
MES 0 MES 1 MES 2 MES 3 MES 4
Inversin S/. -58,499
TOTAL DE INGRESOS S/. 31,270 S/. 31,286 S/. 31,301 S/. 31,317
TOTAL EGRESOS S/. -7,228 S/. -7,259 S/. -7,260 S/. -7,262
MES 0 MES 1 MES 2 MES 3 MES 4
Igv Pagado (Inv) S/. -8,924
Igv Recibido S/. 4,770 S/. 4,772 S/. 4,775 S/. 4,777
Igv Pagado (Egr) S/. -1,103 S/. -1,107 S/. -1,107 S/. -1,108
Credito Fiscal S/. -8,924 S/. -5,256 S/. -1,591 S/. 2,076 S/. 5,746
Igv Neto S/. - S/. - S/. - S/. - S/. -

29
MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,553 S/. 26,566 S/. 26,580 S/. 26,593
S/. 6,155 S/. 6,255 S/. 6,355 S/. 6,355 S/. 6,355 S/. 6,357 S/. 6,158 S/. 6,269
MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

S/. 31,333 S/. 31,333 S/. 31,333 S/. 31,333 S/. 31,333 S/. 31,348 S/. 31,364 S/. 31,380
S/. -7,263 S/. -7,381 S/. -7,499 S/. -7,499 S/. -7,499 S/. -7,501 S/. -7,266 S/. -7,398
MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

S/. 4,780 S/. 4,780 S/. 4,780 S/. 4,780 S/. 4,780 S/. 4,782 S/. 4,784 S/. 4,787
S/. -1,108 S/. -1,126 S/. -1,144 S/. -1,144 S/. -1,144 S/. -1,144 S/. -1,108 S/. -1,128
S/. 9,417 S/. 13,071 S/. 16,707 S/. 20,342 S/. 23,978 S/. 3,638 S/. 3,676 S/. 3,658
S/. - S/. - S/. 16,707 S/. 20,342 S/. 23,978 S/. 3,638 S/. 3,676 S/. 3,658

30
MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19 MES 20
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 29,252 S/. 32,177 S/. 35,395 S/. 38,935 S/. 42,828 S/. 47,111 S/. 47,111 S/. 47,111
S/. 6,436 S/. 16,724 S/. 7,041 S/. 7,390 S/. 7,773 S/. 8,277 S/. 8,377 S/. 8,377
MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19 MES 20

S/. 34,518 S/. 37,969 S/. 41,766 S/. 45,943 S/. 50,537 S/. 55,591 S/. 55,591 S/. 55,591
S/. -7,595 S/. -19,735 S/. -8,308 S/. -8,720 S/. -9,172 S/. -9,767 S/. -9,885 S/. -9,885
MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19 MES 20

S/. 5,265 S/. 5,792 S/. 6,371 S/. 7,008 S/. 7,709 S/. 8,480 S/. 8,480 S/. 8,480
S/. -1,158 S/. -3,010 S/. -1,267 S/. -1,330 S/. -1,399 S/. -1,490 S/. -1,508 S/. -1,508
S/. 4,107 S/. 2,782 S/. 5,104 S/. 5,678 S/. 6,310 S/. 6,990 S/. 6,972 S/. 6,972
S/. 4,107 S/. 2,782 S/. 5,104 S/. 5,678 S/. 6,310 S/. 6,990 S/. 6,972 S/. 6,972

31
MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 47,111 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178
S/. 8,404 S/. 9,071 S/. 8,871 S/. 13,971 S/. 8,876 S/. 8,876 S/. 8,876 S/. 8,876
MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28

S/. 55,591 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930
S/. -9,917 S/. -10,703 S/. -10,467 S/. -16,485 S/. -10,473 S/. -10,473 S/. -10,473 S/. -10,473
MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28

S/. 8,480 S/. 9,752 S/. 9,752 S/. 9,752 S/. 9,752 S/. 9,752 S/. 9,752 S/. 9,752
S/. -1,513 S/. -1,633 S/. -1,597 S/. -2,515 S/. -1,598 S/. -1,598 S/. -1,598 S/. -1,598
S/. 6,967 S/. 8,119 S/. 8,155 S/. 7,237 S/. 8,154 S/. 8,154 S/. 8,154 S/. 8,154
S/. 6,967 S/. 8,119 S/. 8,155 S/. 7,237 S/. 8,154 S/. 8,154 S/. 8,154 S/. 8,154

32
MES 29 MES 30 MES 31 MES 32 MES 33 MES 34 MES 35 MES 36
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 54,178 S/. 62,304 S/. 71,650
S/. 8,876 S/. 8,976 S/. 9,076 S/. 9,076 S/. 9,076 S/. 9,106 S/. 9,708 S/. 10,698
MES 29 MES 30 MES 31 MES 32 MES 33 MES 34 MES 35 MES 36

S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 63,930 S/. 73,519 S/. 84,547
S/. -10,473 S/. -10,591 S/. -10,709 S/. -10,709 S/. -10,709 S/. -10,745 S/. -11,456 S/. -12,624
MES 29 MES 30 MES 31 MES 32 MES 33 MES 34 MES 35 MES 36

S/. 9,752 S/. 9,752 S/. 9,752 S/. 9,752 S/. 9,752 S/. 9,752 S/. 11,215 S/. 12,897
S/. -1,598 S/. -1,616 S/. -1,634 S/. -1,634 S/. -1,634 S/. -1,639 S/. -1,747 S/. -1,926
S/. 8,154 S/. 8,136 S/. 8,118 S/. 8,118 S/. 8,118 S/. 8,113 S/. 9,467 S/. 10,971
S/. 8,154 S/. 8,136 S/. 8,118 S/. 8,118 S/. 8,118 S/. 8,113 S/. 9,467 S/. 10,971

33
LEASING
TEA 37.49%
Periodo 36 meses
TEM 2.7%
Monto 21400
cuota S/935.21

Perodo Cuota Inters Amortizacin Saldo Int*(1-T) Nueva Cuota


0 S/21,400.00
1 S/935.21 S/575.38 S/359.83 S/21,040.17 402.77 S/762.59
2 S/935.21 S/565.70 S/369.50 S/20,670.67 395.99 S/765.49
3 S/935.21 S/555.77 S/379.44 S/20,291.23 389.04 S/768.47
4 S/935.21 S/545.57 S/389.64 S/19,901.60 381.90 S/771.54
5 S/935.21 S/535.09 S/400.11 S/19,501.48 374.56 S/774.68
6 S/935.21 S/524.33 S/410.87 S/19,090.61 367.03 S/777.91
7 S/935.21 S/513.29 S/421.92 S/18,668.69 359.30 S/781.22
8 S/935.21 S/501.94 S/433.26 S/18,235.43 351.36 S/784.62
9 S/935.21 S/490.29 S/444.91 S/17,790.52 343.21 S/788.12
10 S/935.21 S/478.33 S/456.87 S/17,333.64 334.83 S/791.71
11 S/935.21 S/466.05 S/469.16 S/16,864.48 326.23 S/795.39
12 S/935.21 S/453.43 S/481.77 S/16,382.71 317.40 S/799.18
13 S/935.21 S/440.48 S/494.73 S/15,887.98 308.34 S/803.06
14 S/935.21 S/427.18 S/508.03 S/15,379.96 299.02 S/807.05
15 S/935.21 S/413.52 S/521.69 S/14,858.27 289.46 S/811.15
16 S/935.21 S/399.49 S/535.71 S/14,322.55 279.64 S/815.36
17 S/935.21 S/385.09 S/550.12 S/13,772.44 269.56 S/819.68
18 S/935.21 S/370.30 S/564.91 S/13,207.53 259.21 S/824.12
19 S/935.21 S/355.11 S/580.10 S/12,627.43 248.58 S/828.67
20 S/935.21 S/339.51 S/595.69 S/12,031.74 237.66 S/833.35
21 S/935.21 S/323.50 S/611.71 S/11,420.03 226.45 S/838.16
22 S/935.21 S/307.05 S/628.16 S/10,791.87 214.93 S/843.09
23 S/935.21 S/290.16 S/645.05 S/10,146.83 203.11 S/848.16
24 S/935.21 S/272.82 S/662.39 S/9,484.44 190.97 S/853.36
25 S/935.21 S/255.01 S/680.20 S/8,804.24 178.50 S/858.70
26 S/935.21 S/236.72 S/698.49 S/8,105.75 165.70 S/864.19
27 S/935.21 S/217.94 S/717.27 S/7,388.48 152.56 S/869.82
28 S/935.21 S/198.65 S/736.55 S/6,651.93 139.06 S/875.61
29 S/935.21 S/178.85 S/756.36 S/5,895.57 125.19 S/881.55
30 S/935.21 S/158.51 S/776.69 S/5,118.88 110.96 S/887.65
31 S/935.21 S/137.63 S/797.58 S/4,321.31 96.34 S/893.92
32 S/935.21 S/116.19 S/819.02 S/3,502.29 81.33 S/900.35
33 S/935.21 S/94.17 S/841.04 S/2,661.25 65.92 S/906.96
34 S/935.21 S/71.55 S/863.65 S/1,797.59 50.09 S/913.74
35 S/935.21 S/48.33 S/886.87 S/910.72 33.83 S/920.71
36 S/935.21 S/24.49 S/910.72 S/0.00 17.14 S/927.86
ING

ueva Cuota

Nota: Se calculo el leasing apartir de una simulacin con el banco BCP


Nmero de maquinas 4
Precio unitario 5000
inversion total en maquinas 20000
Depreciacion mensual 417

Maquinas MES 0 MES 1 MES 2 MES 3 MES 4


Inversion -20000
Depreciacion 417 417 417 417
Depre. Acumulada 417 833 833 833
Valor contable 19583 19167 19167 19167
MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12

417 417 417 417 417 417 417 417


833 833 833 833 833 833 833 833
19167 19167 19167 19167 19167 19167 19167 19167
MES 13 MES 14 MES 15 MES 16 MES 17 MES 18 MES 19 MES 20

417 417 417 417 417 417 417 417


833 833 833 833 833 833 833 833
19167 19167 19167 19167 19167 19167 19167 19167
MES 21 MES 22 MES 23 MES 24 MES 25 MES 26 MES 27 MES 28

417 417 417 417 417 417 417 417


833 833 833 833 833 833 833 833
19167 19167 19167 19167 19167 19167 19167 19167
MES 29 MES 30 MES 31 MES 32 MES 33 MES 34 MES 35 MES 36

417 417 417 417 417 417 417 417


833 833 833 833 833 833 833 833
19167 19167 19167 19167 19167 19167 19167 19167