DETERMINACIÓN DE LA MUESTRA

DEPARTAMENTO CIUDAD PERSONAS ABC- URB EDADES

AREQUIPA AREQUIPA 980,600.00 56.0% 79%
ICA ICA, PISCO, CHINCHA 723,200.00 55.5% 77%
ANCASH SANTA 441,700.00 45.4% 75%
LA LIBERTAD TRUJILLO 969,900.00 33.6% 76%
3,115,400.00

Donde:
N= tamaño de la Población
Z= nivel de confianza
p= probabilidad de éxito
q= probabilidad de fracaso
d= precisión (Error máximo admisible en términos de proporción)
n= Muestra
SUPERMERC. TOTAL CONSUMO TOTAL
57.3% 249,006.11 46.8% 116,609.56
57.3% 178,082.64 46.8% 83,396.10
57.3% 86,235.76 46.8% 40,384.21
57.3% 142,125.76 46.8% 66,557.49
306,947
10%

N= 306,947
Z= 1.65
p= 0.1
q= 0.9
d= 0.05
n= 272
 DEMANDA ACTUAL

MERCADO POTENCIAL 655,450 personas

MERCADO DISPONIBLE 306,947 personas
MERCADO EFECTIVO 205,655 personas
MERCADO OBJETIVO 41,131 personas
CONSUMO PER CÁPITA 0.6 kg

DEMANDA PROYECTADA

UNIDADES DE 100 GR

Mes %Participación Unidades Kilos

1 60.0% 4,689 469
2 60.5% 4,728 473
3 61.0% 4,767 477
4 61.5% 4,806 481
5 62.0% 4,845 485
6 62.5% 4,884 488
7 63.0% 4,923 492
8 63.5% 4,962 496
9 64.0% 5,002 500
10 64.5% 5,041 504
11 65.0% 5,080 508
12 65.5% 5,119 512

UNIDADES DE 125 GR

Mes %Participación Unidades Kilos

1 60.0% 6,120 765
2 60.5% 6,171 771
3 61.0% 6,222 778
4 61.5% 6,273 784
5 62.0% 6,324 791
6 62.5% 6,375 797
7 63.0% 6,426 803
8 63.5% 6,477 810
9 64.0% 6,528 816
10 64.5% 6,579 822
11 65.0% 6,630 829
12 65.5% 6,681 835
 HISTORIA DE CONSUMO PERCÁPITA
2011 2012 2013 2014 2015
kg/año 0.48 0.50 0.53 0.56 0.60
4% 6% 6% 7% 5.7%
0.3% 0.5% 0.5% 0.6% 0.5%

Año %Participación Unidades Kilos

1 60% 56,267 5,627
2 66% 61,652 6,165
3 71% 67,038 6,704
4 77% 72,423 7,242
5 83% 77,808 7,781

0.4337899543

Año %Participación Unidades Kilos

1 60% 73,443 9,180
2 66% 80,473 10,059
3 71% 87,502 10,938
4 77% 94,531 11,816
5 83% 101,560 12,695
 MÉTODO DE FACTORES

AREQUIPA ICA
FACTOR PESO
Calificación Ponderación Calificación
Cercania a fuentes de abastecimiento 35% 9 3.15 7
Cercanía al mercado 15% 7 1.05 8
Costo de transporte 25% 9 2.25 7
Clima 10% 5 0.5 5
MO disponible 15% 5 0.75 5
Total 100% 7.7

DETERMINACIÓN DE LOS FACTORES

Factor: Cercanía al mercado

Arequipa: Santa:
4 supermercados 3 4 supermercados
56% de abc-urb 1 45.4% abc urb

Ica: Trujillo:
5 supermercados 2 8 supermercados
55.5% abc urb 2 33.6% abc urb

Factor: MP disponible

Arequipa: Santa:
Cercanía a Puno 1 Cercanía a Puno
Producción de quinua 1 Producción de quinua

Ica: Trujillo:
Cercanía a Puno 2 Cercanía a Puno
Producción de quinua 2 Producción de quinua

Factor: Costos de transporte

Costo por tonelada 4560 Sol/tn

Costo flete 140 S/. /ton de Huánuco a Lima
Distancia 374.1 km
Arequipa-Puno 292.6 km S/. 109.50
Ica-Arequipa 705.6 km S/. 264.06
Trujillo-Arequipa 1570.2 km S/. 587.62
Chimbote-Arequipa 1440.1 km S/. 538.93
ICA SANTA TRUJILLO
Ponderación Calificación Ponderación Calificación Ponderación
2.45 2 0.7 2 0.7
1.2 5 0.75 6 0.9
1.75 5 1.25 3 0.75
0.5 5 0.5 5 0.5
0.75 5 0.75 5 0.75
6.65 3.95 3.6

3
4

1
3

3
0

4
0
 ÁREA DE PRODUCCIÓN

MAQUINARIA MODELO CANTIDAD

TOSTADORA TN-8 de 20 kg 1
MOLIENDA TKS 36 LUX 1
LLENADO PARA POLVOS 1
SELLADO ITALSEAL 1000AX 2
ETIQUETADORA ITALSEAL J530 2
ZARANDA Dy marca 1
TOTAL

EQUIPO Y MUEBLES MODELO COSTO UNITARIO

Mesa de inox 1.2x1 m S/. 850.00
Contenedores de plástico 80x55 cm S/. 32.50
Parihuelas de plástico 120x80 cm S/. 16.00
TOTAL

OFICINA

EQUIPO Y MUEBLES MODELO COSTO UNITARIO

Computadora Hp All in One 19,5" S/. 1,399.00
Impresora Epson Multifuncional L220 S/. 420.00
Escritorio 72x120x48 cm S/. 299.90
Camara de Seguridad House Safe i30 S/. 469.80
Estante Tvilum S/. 259.90
Silla S/. 332.00
Tachos de Basura S/. 25.00
TOTAL

ALMACÉN

EQUIPO Y MUEBLES MODELO COSTO UNITARIO

Anaqueles S/. 127.00
Parihuelas de madera S/. 16.00
Kit de limpieza Escoba, recogedor, balde, trapeador S/. 48.00
TOTAL

DEPRECIACIÓN

Activos Fijos Inversión Vida Util

 TOSTADORA S/. 14,828.00 7
MOLIENDA S/. 14,491.00 8
LLENADO S/. 18,535.00 6
PRODUCCIÓN SELLADO S/. 20,894.00 5
ETIQUETADORA S/. 2,763.40 5
ZARANDA S/. 862.72 5
Mesa de inox S/. 2,550.00 7
TOTAL
Computadora S/. 4,197.00 5
Impresora S/. 420.00 5
OFICINA Escritorio S/. 899.70 5
Camara de Seguridad S/. 469.80 5
Estante S/. 519.80 5
TOTAL
 PRECIO ($) COSTO TOTAL VIDA ÚTIL
$4,400.00 S/. 14,828.00 7
$4,300.00 S/. 14,491.00 8
$5,500.00 S/. 18,535.00 6
$3,100.00 S/. 20,894.00 5
$410.00 S/. 2,763.40 5
$256.00 S/. 862.72 5
S/. 72,374.12

CANTIDAD COSTO TOTAL VIDA ÚTIL ZARANDA

3 S/. 2,550.00 7
8 S/. 260.00 1
3 S/. 48.00 1
S/. 2,858.00

CANTIDAD COSTO TOTAL VIDA ÚTIL

3 S/. 4,197.00 5 TOSTADORA
1 S/. 420.00 5
3 S/. 899.70 5
1 S/. 469.80 5
2 S/. 519.80 5
3 S/. 996.00 5
2 S/. 50.00 2
S/. 7,552.30

CANTIDAD COSTO TOTAL VIDA ÚTIL

3 S/. 381.00 5
6 S/. 96.00 5
1 S/. 48.00 1
S/. 477.00

Valor de salvamento AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

S/. 1,482.80 S/. 2,118.29 S/. 2,118.29 S/. 2,118.29 S/. 2,118.29 S/. 2,118.29
S/. 1,449.10 S/. 1,811.38 S/. 1,811.38 S/. 1,811.38 S/. 1,811.38 S/. 1,811.38
S/. 1,853.50 S/. 3,089.17 S/. 3,089.17 S/. 3,089.17 S/. 3,089.17 S/. 3,089.17
S/. 2,089.40 S/. 4,178.80 S/. 4,178.80 S/. 4,178.80 S/. 4,178.80 S/. 4,178.80
S/. 276.34 S/. 552.68 S/. 552.68 S/. 552.68 S/. 552.68 S/. 552.68
S/. 86.27 S/. 172.54 S/. 172.54 S/. 172.54 S/. 172.54 S/. 172.54
S/. 255.00 S/. 364.29 S/. 364.29 S/. 364.29 S/. 364.29 S/. 364.29
S/. 7,492.41 S/. 12,287.14 S/. 12,287.14 S/. 12,287.14 S/. 12,287.14 S/. 12,287.14
S/. 419.70 S/. 839.40 S/. 839.40 S/. 839.40 S/. 839.40 S/. 839.40
S/. 42.00 S/. 84.00 S/. 84.00 S/. 84.00 S/. 84.00 S/. 84.00
S/. 89.97 S/. 179.94 S/. 179.94 S/. 179.94 S/. 179.94 S/. 179.94
S/. 46.98 S/. 93.96 S/. 93.96 S/. 93.96 S/. 93.96 S/. 93.96
S/. 51.98 S/. 103.96 S/. 103.96 S/. 103.96 S/. 103.96 S/. 103.96
S/. 650.63 S/. 1,301.26 S/. 1,301.26 S/. 1,301.26 S/. 1,301.26 S/. 1,301.26
ZARANDA MOLIENDA LLENADO

TOSTADORA SELLADO ETIQUETADORA

Valor en Libros Valor de Desecho

S/. 4,236.57 S/. 2,226.32
S/. 5,434.13 S/. 2,525.06
S/. 3,089.17 S/. 2,187.13
S/. - S/. 1,525.26
S/. - S/. 201.73
S/. - S/. 62.98
S/. 728.57 S/. 382.86
S/. 13,488.43 S/. 9,111.34
S/. - S/. 306.38
S/. - S/. 30.66
S/. - S/. 65.68
S/. - S/. 34.30
S/. - S/. 37.95
S/. - S/. 474.96
Mesa de inox #REF! #REF!

#REF! #REF! 0
#REF! Contenedores de plástico

0
 GASTOS PRE OPERATIVOS

Gastos Pre Operativos Total Vida útil contable Amortización

Estudio de Mercado S/. 1,500.00 10 S/. 150.00
Diseño S/. 500.00 10 S/. 50.00
Selección y Capacitación S/. 350.00 10 S/. 35.00
Publicidad S/. 1,000.00 10 S/. 100.00
Marketing S/. 850.00 10 S/. 85.00
Minuta S/. 500.00 10 S/. 50.00
Separación de nombre S/. 18.00 10 S/. 1.80
Permiso S/. 130.00 10 S/. 13.00
Registro de marca S/. 150.00 10 S/. 15.00
Seguridad S/. 1,200.00 10 S/. 120.00
TOTAL S/. 6,198.00 S/. 619.80
 GASTO DE VENTAS Y ADMINISTRATIVOS

GASTOS DETALLE COSTO UNI

PUBLICIDAD VOLANTES 5000 unidades
PAQUETE DUO INTERNET + TELEFONO S/. 160.00
MO PERSONAL ADMINISTRATIVO
LUZ kw/hora
CPU + Impresora 0.52
Focos 2
AGUA m3
Personal 9.6
MATERIAL DE OFICINA
Calculadora 2 S/. 9.00
ENGRAPADOR 2 S/. 3.44
PERFORADOR 2 S/. 4.50
ARCHIVADORES 10 S/. 4.13
PORTA LLAVES 1 S/. 25.00
TIJERA 2 S/. 3.00
CAJA DE GRAPAS x1000 6 S/. 0.74
PAQUETE DE POST IT 4 S/. 8.25
ORGANIZADORES 5 S/. 25.00
AMORTIZACIÓN DE INTANGIBLES
DEPRECIACIÓN DE TANGIBLES
TOTAL
 COSTO TOTAL GA u 100 gr S/. 0.5705
S/. 5,700.00 GA u 125 gr S/. 0.7131
S/. 1,920.00
S/. 76,375.00 GA u 100 gr S/. 0.5625
GA u 125 gr S/. 0.7031
S/. 694.89 * sin amortización
S/. 1,336.32
GA u 100 gr S/. 0.0080
S/. 812.28 GA u 125 gr S/. 0.0100

S/. 18.00
S/. 6.88
S/. 9.00
S/. 41.30
S/. 25.00
S/. 6.00
S/. 4.44
S/. 33.00
S/. 125.00
S/. 619.80
S/. 619.80
S/. 88,346.70
 DEMANDA 100 GR 125 GR
DEMANDA EN KILOS 490 800
DEMANDA EN UNIDADES 4,904 6,401

COSTO DE INSUMOS

INSUMOS DIRECTOS CANTIDAD COSTO UNITARIO UNIDAD

QUINUA FV 514.9 S/. 4.00 Kg
QUINUA FP 840.1 S/. 4.00 Kg
FRASCO VIDRIO 4,904 S/. 0.50 Unidad
FRASCO PLASTICO 6,401 S/. 0.40 Unidad
ETIQUETAS 4904 S/. 0.10 Unidad
ETIQUETAS 6401 S/. 0.10 Unidad
CAJAS PARA FV 245 S/. 0.30 Unidad
CAJAS PARA FP 267 S/. 0.30 Unidad
HIPOCLORITO DE SODIO 2 S/. 38.00 Gl
TOTAL
*mensual

COSTO DE SERVICIOS

AGUA
Costo por m3 del agua S/. 4.86
Costo de alcantarillado S/. 2.19
AGUA m3 = 1000 lt Costo
HIGIENIZACIÓN DE PLANTA 12 S/. 84.61
PROCESO PRODUCTIVO 18 S/. 126.92
TOTAL S./ /año S/. 2,538.36

ELECTRICIDAD
MAQUINARIA HP
TOSTADORA 30
MOLIENDA 20
LLENADO 15
SELLADO 10
ETIQUETADORA 0.5
ZARANDA 3

Ingreso de Datos Unidad Métrica Valor

HP 78.5
Potencias Instaladas
kw 58.54
Factor de Carga Equipos % 80%
 H/día 8
Tiempo Operación
Días/año 288
Costo Unitario EE(Incluye I.G.V.) S/./kw-h S/. 0.29

Resultados Unidades Métricas Valor

Potencia neta operativa kw 46.83
Tiempo de Operación H/año 2,304
EE consumida kw-h/año 107,896.23
Costo Total EE Consumida S/./año S/. 31,289.91

DISTRIBUCIÓN S/. 49,064.04

DEPARTAMENTO PLAZA VEA METRO 100 GR UNI
LA LIBERTAD 5 4 2006
SANTA 3 1 892
AREQUIPA 2 2 892
ICA 3 2 1115
PEDIDO 100 GR 223
PEDIDO 125 GR 291
 COSTO DE INSUMOS
C.TOTAL CV unitario 100 GR 125 GR
S/. 2,059.61 COSTO TOTAL S/. 5,113.51 S/. 6,679.02
S/. 3,360.42 COSTO UNITARIO S/. 1.0427 S/. 1.0434
S/. 2,452.00
S/. 2,560.40
S/. 490.40
S/. 640.10
S/. 73.50
S/. 80.10
S/. 76.00
S/. 11,792.53

COSTO DE SERVICIO LUZ+AGUA

CV unitario 100 GR
COSTO UNITARIO S/. 0.22
125 GR UNI 100 GR (KG) 125 GR (KG) CAJAS AL MES ESPACIO
2619 201 327 215 2 pallets
1164 89 145 95 1 pallets
1164 89 145 95 1 pallets
1455 111 182 119 1 pallets

COSTO DE DISTRIBUCIÓN
Cu 100
Cu 125
O DE SERVICIO LUZ+AGUA
125 GR
S/. 0.27
 KG TRASLADADOS AL MES KM COSTO TRASLADO
4625 1570.2 S/. 1,601.60
2055 1440.1 S/. 1,468.90
2055 292.6 S/. 298.45
2569 705.6 S/. 719.71
TOTAL S/. 4,088.67

COSTO DE DISTRIBUCIÓN
S/. 0.32
S/. 0.40
 COSTO FIJO

GASTOS MENSUAL COSTO

MANO DE OBRA S/. 85,341.50
ALQUILER S/. 3,200.00 S/. 38,400.00
TOTAL S/. 123,741.50
*anual
DESCRIPCIÓN DE LA COSTO DE MANO DE OBRA

Número de Remuneración mensual

Cargo
puestos Unitario Total
Asistente administrativo 1 S/. 1,200.00 S/. 1,200.00
Almaceneros 2 S/. 850.00 S/. 1,700.00
Operario de lavado 1 S/. 850.00 S/. 850.00
Operario de tostado y molienda 1 S/. 850.00 S/. 850.00
Operario de envasado y sellado 1 S/. 850.00 S/. 850.00
Operario de etiquetado y empaquetado 1 S/. 850.00 S/. 850.00
Jefe Comercial 1 S/. 1,500.00 S/. 1,500.00
Jefe de Producción 1 S/. 1,800.00 S/. 1,800.00
Gerente General 1 S/. 2,000.00 S/. 2,000.00
Total mensual S/. 11,600.00
Total anual adminitrativo S/. 56,400.00
Total anual operativo S/. 62,400.00
*anual

DEPRECIACIÓN DE TANGIBLES
AÑO 1 AÑO 2 AÑO 3 AÑO 4
S/. 12,287.14 S/. 12,287.14 S/. 12,287.14 S/. 12,287.14
Cu 100 gr S/. 0.08
Cu 125 gr S/. 0.10
 COSTO FIJO
CF u 100 gr S/. 0.88
CF u 125 gr S/. 1.10
*sin mano de obra

Beneficios
Gratificación Seguro CTS
S/. 2,400.00 S/. 108.00 S/. 1,404.00
S/. 1,700.00 S/. 76.50 S/. 1,989.00
S/. 1,700.00 S/. 76.50 S/. 994.50
S/. 1,700.00 S/. 76.50 S/. 994.50
S/. 1,700.00 S/. 76.50 S/. 994.50
S/. 1,700.00 S/. 76.50 S/. 994.50
S/. 3,000.00 S/. 135.00 S/. 1,755.00
S/. 3,600.00 S/. 162.00 S/. 2,106.00
S/. 4,000.00 S/. 180.00 S/. 2,340.00
S/. 967.50 S/. 6,364.58
S/. 9,400.00 S/. 5,076.00 S/. 5,499.00 S/. 76,375.00
S/. 10,400.00 S/. 6,457.50 S/. 6,084.00 S/. 85,341.50

AÑO 5
S/. 12,287.14
 PRECIO DE VENTA

ESTRUCTURA DE COSTOS 100 GR

Costo de insumos 1.04

Costo de servicios 0.22
Costo de distribución 0.32
COSTOS VARIABLES 1.58
Costo Fijo (Mo, Alq.,Deprec) 0.88
Gastos Ad + Ve 0.57
COSTOS FIJOS 1.45
COSTO TOTAL 3.03
COSTO UNITARIO 3.03
Margen de utilidad 0.91
Valor de Venta 3.93
I.G.V. 0.71

Precio de Venta Fábrica 4.64 Soles / Unid

 ESTRUCTURA DE COSTOS 125 GR

Costo de insumos 1.04

Costo de servicios 0.27
Costo de distribución 0.40
COSTOS VARIABLES 1.71
Costo Fijo (Mo, Alq.,Deprec) 1.10
Gastos Ad + Ve 0.71
COSTOS FIJOS 1.81
COSTO TOTAL 3.52
COSTO UNITARIO 3.52
Margen de utilidad 1.06
Valor de Venta 4.58
I.G.V. 0.82

Precio de Venta Fábrica 5.41 Soles / Unid

 PUNTO DE EQUILIBRIO

�.𝐶.�=𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 �𝑛𝑖𝑡𝑎𝑟𝑖𝑜 (𝑃.𝑉)−𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 �𝑛𝑖𝑡𝑎𝑟𝑖𝑜 (𝐶.𝑉.�)

100 gr M.C.U = S/. 3.07

125 gr M.C.U = S/. 3.69

𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 (𝑃.𝐸.�)=(𝐶𝑜𝑠𝑡𝑜 𝐹𝑖𝑗𝑜 𝑇𝑜𝑡𝑎𝑙𝑒𝑠 (𝐶.𝐹))/(�𝑎𝑟𝑔𝑒𝑛 𝑑𝑒 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑐𝑖ó𝑛 �𝑛𝑖𝑡𝑎𝑟𝑖𝑜 (�.𝐶.�))

CF Unidades Soles
100 gr P.E.Q. = S/. 7,105.22 2318 S/. 10,763.03
125 gr P.E.Q. = S/. 11,592.73 3139 S/. 16,968.95
𝑡𝑎𝑟𝑖𝑜 (�.𝐶.�))
 INVERSIÓN

TANGIBLE S/. 83,261.42

INTANGIBLE S/. 6,198.00
MP S/. 45,665.22
MO S/. 53,905.50
ALQUILERES S/. 12,800.00
SERVICIO S/. 13,759.82
TOTAL S/. 215,589.96

CRONOGRAMA DE PAGO
TASA:
CAPITAL:

FECHA DE AMORTIZACIO
NRO DE CUOTA
VEN N

0001 1,143.35
0002 1,151.92
0003 1,160.56
0004 1,169.27
0005 1,178.04
0006 1,186.87
0007 1,195.77
0008 1,204.74
0009 1,213.78
0010 1,222.88
0011 1,232.05
0012 1,241.29
0013 1,250.60
0014 1,259.98
0015 1,269.43
0016 1,278.95
0017 1,288.54
0018 1,298.21
0019 1,307.94
0020 1,317.75
0021 1,327.64
0022 1,337.59
0023 1,347.63
0024 1,357.73
0025 1,367.92
0026 1,378.18
0027 1,388.51
0028 1,398.93
0029 1,409.42
0030 1,419.99
0031 1,430.64
0032 1,441.37
0033 1,452.18
0034 1,463.07
0035 1,474.04
0036 1,485.10
0037 1,496.24
0038 1,507.46
0039 1,518.76
0040 1,530.15
0041 1,541.63
0042 1,553.19
0043 1,564.84
0044 1,576.58
0045 1,588.40
0046 1,600.32
0047 1,612.32
0048 1,624.41
0049 1,636.59
0050 1,648.87
0051 1,661.23
0052 1,673.69
0053 1,686.25
0054 1,698.89
0055 1,711.63
0056 1,724.47
0057 1,737.41
0058 1,750.44
0059 1,763.56
0060 1,776.79
47,051.85
CRONOGRAMA DE PAGOS
0.75% Nº PERIODOS: 60 Meses
S/. 86,235.98 CUOTA: S/. 1,790.12

TOTAL SALDO DE
INTERESES VALOR CUOTA IGV
REEMBOLSO CAPITAL

86,235.98
646.77 1,790.12 322.22 2,112.34 85,092.64
638.19 1,790.12 322.22 2,112.34 83,940.71
629.56 1,790.12 322.22 2,112.34 82,780.15
620.85 1,790.12 322.22 2,112.34 81,610.89
612.08 1,790.12 322.22 2,112.34 80,432.85
603.25 1,790.12 322.22 2,112.34 79,245.98
594.34 1,790.12 322.22 2,112.34 78,050.21
585.38 1,790.12 322.22 2,112.34 76,845.47
576.34 1,790.12 322.22 2,112.34 75,631.69
567.24 1,790.12 322.22 2,112.34 74,408.81
558.07 1,790.12 322.22 2,112.34 73,176.76
548.83 1,790.12 322.22 2,112.34 71,935.47
539.52 1,790.12 322.22 2,112.34 70,684.87
530.14 1,790.12 322.22 2,112.34 69,424.89
520.69 1,790.12 322.22 2,112.34 68,155.46
511.17 1,790.12 322.22 2,112.34 66,876.50
501.57 1,790.12 322.22 2,112.34 65,587.96
491.91 1,790.12 322.22 2,112.34 64,289.75
482.17 1,790.12 322.22 2,112.34 62,981.81
472.36 1,790.12 322.22 2,112.34 61,664.06
462.48 1,790.12 322.22 2,112.34 60,336.42
452.52 1,790.12 322.22 2,112.34 58,998.83
 442.49 1,790.12 322.22 2,112.34 57,651.20
432.38 1,790.12 322.22 2,112.34 56,293.47
422.20 1,790.12 322.22 2,112.34 54,925.55
411.94 1,790.12 322.22 2,112.34 53,547.37
401.61 1,790.12 322.22 2,112.34 52,158.86
391.19 1,790.12 322.22 2,112.34 50,759.94
380.70 1,790.12 322.22 2,112.34 49,350.52
370.13 1,790.12 322.22 2,112.34 47,930.53
359.48 1,790.12 322.22 2,112.34 46,499.89
348.75 1,790.12 322.22 2,112.34 45,058.52
337.94 1,790.12 322.22 2,112.34 43,606.35
327.05 1,790.12 322.22 2,112.34 42,143.28
316.07 1,790.12 322.22 2,112.34 40,669.23
305.02 1,790.12 322.22 2,112.34 39,184.14
293.88 1,790.12 322.22 2,112.34 37,687.90
282.66 1,790.12 322.22 2,112.34 36,180.44
271.35 1,790.12 322.22 2,112.34 34,661.68
259.96 1,790.12 322.22 2,112.34 33,131.52
248.49 1,790.12 322.22 2,112.34 31,589.89
236.92 1,790.12 322.22 2,112.34 30,036.70
225.28 1,790.12 322.22 2,112.34 28,471.86
213.54 1,790.12 322.22 2,112.34 26,895.28
201.71 1,790.12 322.22 2,112.34 25,306.88
189.80 1,790.12 322.22 2,112.34 23,706.56
177.80 1,790.12 322.22 2,112.34 22,094.24
165.71 1,790.12 322.22 2,112.34 20,469.83
153.52 1,790.12 322.22 2,112.34 18,833.24
141.25 1,790.12 322.22 2,112.34 17,184.37
128.88 1,790.12 322.22 2,112.34 15,523.14
116.42 1,790.12 322.22 2,112.34 13,849.44
103.87 1,790.12 322.22 2,112.34 12,163.20
91.22 1,790.12 322.22 2,112.34 10,464.30
78.48 1,790.12 322.22 2,112.34 8,752.67
65.65 1,790.12 322.22 2,112.34 7,028.20
52.71 1,790.12 322.22 2,112.34 5,290.79
39.68 1,790.12 322.22 2,112.34 3,540.36
26.55 1,790.12 322.22 2,112.34 1,776.79
13.33 1,790.12 322.22 2,112.34 0.00
17,392.37 64,444.22 11,599.96 76,044.18
7,180.89 14,300.52 21,481.41
5,839.40 15,642.00

4,372.08 17,109.33

2,767.10 18,714.30

1,011.57 20,469.83
 Año 1 Año 2 Año 3
100 GR 56,267 61,652 67,038
125 GR 73,443 80,473 87,502

ESTADO DE GANANCIAS Y PERDIDAS

Ingreso Bruto S/. 658,234.20 S/. 721,232.43 S/. 784,230.66
IGV S/. 118,482.16 S/. 129,821.84 S/. 141,161.52
Valor Venta S/. 539,752.05 S/. 591,410.59 S/. 643,069.14
Ingreso Neto S/. 539,752.05 S/. 591,410.59 S/. 643,069.14
Costo de Venta (sin Dep.) S/. 332,876.12 S/. 364,735.00 S/. 396,593.88
Depreciación S/. 11,748.28 S/. 12,872.68 S/. 13,997.09
Utilidad Bruta S/. 195,127.65 S/. 213,802.91 S/. 232,478.17
Gasto de V+ Ad (sin Dep.y S/. 83,286.98 S/. 91,258.20 S/. 99,229.42
Amor.)
Depreciación y Amortización S/. 1,185.24 S/. 1,298.67 S/. 1,412.11
Utilidad Operativa S/. 110,655.43 S/. 121,246.04 S/. 131,836.64
Gasto Financiero S/. 7,180.89 S/. 5,839.40 S/. 4,372.08
Utilidad antes de Impuestos S/. 103,474.54 S/. 115,406.63 S/. 127,464.56
Impuesto a la Renta S/. 27,938.13 S/. 31,159.79 S/. 34,415.43
Utilidad Neta S/. 75,536.42 S/. 84,246.84 S/. 93,049.13
EBITDA S/. 123,588.95 S/. 135,417.39 S/. 147,245.83
*EBITDA = UTILIDAD ANTES DE IMPUESTOS, GASTOS FINANCIEROS Y DEPRECIACIÓN
 Año 4 Año 5
72,423 77,808
94,531 101,560

IDAS
S/. 847,228.89 S/. 910,227.11
S/. 152,501.20 S/. 163,840.88
S/. 694,727.69 S/. 746,386.23
S/. 694,727.69 S/. 746,386.23
S/. 428,452.77 S/. 460,311.65
S/. 15,121.49 S/. 16,245.89
S/. 251,153.43 S/. 269,828.69
S/. 107,200.65 S/. 115,171.87
S/. 1,525.55 S/. 1,638.98
S/. 142,427.24 S/. 153,017.84
S/. 2,767.10 S/. 1,011.57
S/. 139,660.14 S/. 152,006.27
S/. 37,708.24 S/. 41,041.69
S/. 101,951.90 S/. 110,964.58
S/. 159,074.27 S/. 170,902.72
 SIN FINANCIAMIENTO
Año 0 Año 1 Año 2 Año 3
Ingresos totales S/. 539,752.05 S/. 591,410.59 S/. 643,069.14
Contado S/. 188,913.22 S/. 206,993.71 S/. 225,074.20
Crédito S/. 350,838.83 S/. 384,416.89 S/. 417,994.94
S/. 233,892.55 S/. 256,277.92 S/. 278,663.29
S/. 116,946.28 S/. 128,138.96
Costos de ventas S/. 332,876.12 S/. 364,735.00 S/. 396,593.88
Gastos de V + Adm. S/. 83,286.98 S/. 91,258.20 S/. 99,229.42
Total de Egresos S/. 416,163.10 S/. 455,993.20 S/. 495,823.31
Utilidad operativa S/. 6,642.67 S/. 124,224.71 S/. 136,053.15
Impuesto S/. 27,938.13 S/. 31,159.79 S/. 34,415.43
Utilidad Neta S/. -21,295.45 S/. 93,064.92 S/. 101,637.72
Inversión S/. -215,589.96
Flujo Económico S/. -215,589.96 S/. -21,295.45 S/. 93,064.92 S/. 101,637.72
VAN S/. 17,676.57
TMAR 16%
TIR 19%

CON FINANCIAMIENTO
Año 0 Año 1 Año 2 Año 3
Ingreso S/. 539,752.05 S/. 591,410.59 S/. 643,069.14
Contado S/. 188,913.22 S/. 206,993.71 S/. 225,074.20
Crédito S/. 350,838.83 S/. 384,416.89 S/. 417,994.94
S/. 233,892.55 S/. 256,277.92 S/. 278,663.29
S/. - S/. 116,946.28 S/. 128,138.96
Costo de Ventas S/. 332,876.12 S/. 364,735.00 S/. 396,593.88
Gastos S/. 83,286.98 S/. 91,258.20 S/. 99,229.42
Intereses S/. 7,180.89 S/. 5,839.40 S/. 4,372.08
Utilidad operativa S/. -538.22 S/. 118,385.30 S/. 131,681.07
Impuesto S/. 27,938.13 S/. 31,159.79 S/. 34,415.43
Utilidad Neta S/. -28,476.34 S/. 87,225.51 S/. 97,265.64
Inversión S/. -215,589.96
Amortización S/. 14,300.52 S/. 15,642.00 S/. 17,109.33
Flujo S/. -215,589.96 S/. -14,175.83 S/. 102,867.51 S/. 114,374.97
VAN S/. 57,331.15
TIR 24%
 Año 4 Año 5
S/. 694,727.69 S/. 746,386.23
S/. 243,154.69 S/. 261,235.18
S/. 451,573.00 S/. 485,151.05
S/. 301,048.66 S/. 323,434.03
S/. 139,331.65 S/. 150,524.33
S/. 428,452.77 S/. 460,311.65
S/. 107,200.65 S/. 115,171.87
S/. 535,653.41 S/. 575,483.52
S/. 147,881.59 S/. 159,710.03
S/. 37,708.24 S/. 41,041.69
S/. 110,173.35 S/. 118,668.34

S/. 110,173.35 S/. 118,668.34

Año 4 Año 5
S/. 694,727.69 S/. 746,386.23
S/. 243,154.69 S/. 261,235.18
S/. 451,573.00 S/. 485,151.05
S/. 301,048.66 S/. 323,434.03
S/. 139,331.65 S/. 150,524.33
S/. 428,452.77 S/. 460,311.65
S/. 107,200.65 S/. 115,171.87
S/. 2,767.10 S/. 1,011.57
S/. 145,114.49 S/. 158,698.46
S/. 37,708.24 S/. 41,041.69
S/. 107,406.25 S/. 117,656.77

S/. 18,714.30 S/. 20,469.83

S/. 126,120.55 S/. 138,126.60