financiamiento monto porcentaje

capital propio S/. 100,000.00 20%

socios S/. 150,000.00 30%
bancos S/. 250,000.00 50%
total S/. 500,000.00 100%

ao saldo inicial interes

1 S/. 250,000.00 S/. 37,500.00
2 S/. 212,921.11 S/. 31,938.17
3 S/. 170,280.39 S/. 25,542.06
4 S/. 121,243.55 S/. 18,186.53
5 S/. 64,851.20 S/. 9,727.68

interes mensual S/. 303.11

punto de equilibrio 4

escenario 1er ao
pesima
conservador S/. 46.87
obtimista

N descripcioon costos
gastos generales
1 servicio de agua S/. 100.00
2 servicio de luz S/. 50.00
3 servicio de telefonia fija S/. 150.00
4 alquiler del local S/. 500.00
gastos administrativos
1 utiles de oficina S/. 100.00
 2 gastos de representacion S/. 50.00
3 personal administrativo S/. 2,000.00
gastos de venta
publicidad S/. 400.00
gastos de operacin

gastos indirectos de fabricacion

N gastos monto total mensual
1 servicio de agua S/. 500.00
2 servicio de transporte S/. 400.00
costo total de gastos indirectos S/. 900.00

coso de produccion
N items monto
1 material de insumo directos S/. 5,000.00
2 mano de obra directa S/. 15,000.00
3 gastos indirectos de fabricacion S/. 900.00
costo de produccion S/. 20,900.00
1 gastos generales y administrativos S/. 2,150.00
2 gastos de ventas S/. 400.00
3 gastos financieros S/. 523.22
costo total S/. 23,973.22
costo unitario de produccion S/. 2,090.00
costo unitario de venta S/. 2,397.32

margen de utilidad 20% S/. 479.46

precio de venta S/. 2,876.79

S/. 171,462.00
S/. 35,553.00
S/. 1,900.00
costo de produccion S/. 208,915.00
S/. 12,232.00
S/. 5,600.00
gastos financieros S/. 303.11
costo total S/. 227,050.11

costo unitario de produccion S/. 4,178.30

costo unitario de venta S/. 4,541.00

margen de utilidad S/. 908.20

PRECIO DE VENTA S/. 5,449.20

amortizacion cuota anual saldo final
S/. 37,078.89 S/. 74,578.89 S/. 212,921.11
S/. 42,640.72 S/. 74,578.89 S/. 170,280.39
S/. 49,036.83 S/. 74,578.89 S/. 121,243.55
S/. 56,392.36 S/. 74,578.89 S/. 64,851.20
S/. 64,851.21 S/. 74,578.89 S/. -0.01

costo total fijo S/. 3,073.22

costovariable unitario S/. 2,090.00
precio S/. 2,876.79

2do ao 3er ao 4to ao 5to ao

S/. 49.22 S/. 51.68 S/. 54.26 S/. 56.97

gastos anules por

gastos mensualespor rubro rubro

S/. 800.00 S/. 9,600.00

S/. 2,150.00 S/. 25,800.00

 S/. 2,150.00 S/. 25,800.00

S/. 400.00 S/. 4,800.00

S/. 2,550.00 S/. 40,200.00

s de fabricacion
otal mensual

costo total fijo S/. 3,073.22

costo variable unitario S/. 2,090.00
S/. -74,578.89