CEBOLLA AMARILLA DULCE

RESOLUCION DEL PROYECTO:

INGRESOS POR EL GIRO
INGRESO POR GIRO - USA

2001 2002 2003 2004 2005

Nº MALLAS VENDIDAS 4,230 4,230 5,346 5,346 5,346
PRECIO X MALLA 22.43 22.43 19.83 19.83 19.83
TOTAL VENTAS USA 94,878.90 94,878.90 106,017.07 106,017.07 106,017.07

INGRESO POR GIRO -BRASIL

2001 2002 2003 2004 2005

Nº MALLAS VENDIDAS 4,770.00 4,770.00 6,028.80 6,028.80 6,028.80
PRECIO X MALLA 17.94 17.94 15.87 15.87 15.87
TOTAL VENTAS BRASIL 85,573.80 85,573.80 95,677.10 95,677.10 95,677.10

TOTAL VENTAS POR GIRO

2001 2002 2003 2004 2005

T.V. USA 94,878.90 94,878.90 106,017.07 106,017.07 106,017.07
T.V. BRASIL 85,573.80 85,573.80 95,677.10 95,677.10 95,677.10
TOTAL VENTAS 180452.70 180452.70 201694.17 201694.17 201694.173

OTROS INGRESOS
INGRESO POR DROWBACK

2001 2002 2003 2004 2005

DB. USA 4,743.39 4,743.39 5,301.53 5,301.53 5,301.53
DB. BRASIL 4,279.61 4,279.61 4,783.17 4,783.17 4,783.17
TOTAL DB. 9,023.00 9,023.00 10,084.70 10,084.70 10,084.70
 INGRESO POR VENTA DE EQUIPOS Y OBRAS

VALOR DESECHO EQUIPOS

CANTIDAD 2001 2002 2003 2004 2005
TRACTOR 2 - 20,000
TRÁILER 2 - 6,000
SELECCIONADORA 1 - 2,800
TRASPALETA 2 - 300
PARIHUELAS 50 - 100 75
IMP. TRACTOR 4 - 6,000
LAMPAS 20 - 100
BOMA FUM. 4 - 400 400 200
T. INGRESO X EQUIPOS - 400 100 400 35,475

VALOR DESECHO OBRAS FÍSICAS

CANTIDAD 2001 2002 2003 2004 2005
TIERRAS 5 HECTÁREAS 40,000
SALA DE SEL Y EMP. 1 36,000
ALAMACÉN 1 27,000
T. INGRESO X V.DESECHO 0 0 0 0 103,000

TOTAL INGRESOS X VALOR DESECHO EQ. Y TERRENOS

2001 2002 2003 2004 2005
V.D. EQUIPOS - 400 100 400 35,475
V.D. TERRENOS 0 0 0 0 103000
T.ING. X V.D. - 400 100 400 138,475

INGRESO X RECUPERO DE CAPITAL

ITEM 2001 2002 2003 2004 2005
RECUPERO C 34,936.67

TOTAL OTROS INGRESOS

2001 2002 2003 2004 2005

T. DROWBACK 9,023.00 9,023.00 10,084.70 10,084.70 10,084.70
T. VALOR DESECHO - 400 100 400 138,475
RECUPERO C - - - - 34,936.67
T. OTROS ING. 9,023.00 9,423.00 10,184.70 10,484.70 183,496.37

TOTAL INGRESOS: POR GIRO Y OTROS

2001 2002 2003 2004 2005

T. X VENTAS 180,452.70 180,452.70 201,694.17 201,694.17 201,694.17
T. OTROS 9,023.00 9,423.00 10,184.70 10,484.70 183,496.37
TOTAL INGRESOS 189,475.70 189,875.70 211,878.87 212,178.87 385,190.54
 INVERSIONES:

INVERSIONES Y REINVERSIONES DE EQUIPOS

CANTIDAD 0 1 2 3 4 5
TRACTOR 2 24,000.00
TRÁILER 2 14,000.00
SELECCIONADORA 1 35,000.00
TRASPALETA 2 600.00
PARIHUELAS 50 250.00 250
IMP. TRACTOR 4 10,800.00 10800 10800
LAMPAS 20 200.00 200 200
BOM. FUMIG. 4 1,200.00 1200 1200
TOTAL INV Y REIN. 86,050.00 - 12,200.00 250.00 12,200.00 -

INVERSIÓN DE CAPITAL DE TRABAJO

ITEM MONTO
MATERIALES 27,520.16
SUMINISTROS 630.14
SUELDOS PERSONAL PERMANENTE 20,400.00
SUELDOS PERSONAL TEMPORAL 1,544.65
COSTOS COMERCIALIZACIÓN 40,127.53
TOTAL COSTOS DESEMBOLSAB. 90,222.48
CAPITAL TRABAJO

INVERSIONES DE CAPITAL DE TRABAJO

MATERIALES S/.27,520.16
SUMINISTROS S/.630.14
SUELDOS DE PERSONAL PERMANENTE S/.20,400.00
SUELDOS DE PERSONAL TEMPORAL S/.1,544.56
COSTOS DE COMERCIALIZACION S/.40,127.53
TOTAL DE COSTOS DESEMBOLSABLES S/.90,222.48
CAPITAL DE TRABAJO S/.42,103.82

INVERSIONES EN OBRAS FISICAS Y TERRENOS

CANTIDAD 0 1 2 3 4 5
TIERRAS 5 HECTAREAS S/. 40,000.00 0 0 0 0 0
SALA DE SELECCIÓN Y EMPAQUE 1 S/. 60,000.00 0 0 0 0 0
ALMACEN 1 S/. 45,000.00 0 0 0 0 0
TOTAL S/. 145,000.00 0 0 0 0 0
 COSTOS

TOTAL DE COSTOS DESEMBOLSABLES

MATERIALES S/.27,520.16
SUMINISTROS S/.630.14
SUELDOS DE PERSONAL PERMANENTE S/.20,400.00
SUELDOS DE PERSONAL TEMPORAL S/.1,544.56
COSTOS DE COMERCIALIZACION S/.40,127.53
TOTAL DE COSTOS DESEMBOLSABLES S/.90,222.48

TAMAÑO 1 TAMAÑO 2
SUMINISTRO UNIDAD COSTO. UNIT CANTIDAD COSTO TOTAL CANTIDAD COSTO TOTAL
AGUA HORA S/. 1.72 102 S/. 175.44 128 S/. 220.16
ELECTRICIDAD KILOWATS S/. 8.28 11.47 S/. 94.97 14.5 S/. 120.06
COMBUSTIBLE GALONES S/. 120.00 120 S/. 230.40 151 S/. 289.92
S/. 500.81 S/. 630.14

COSTOS DE MATERIALES
2003
UNIDAD PRECIO UNITARIO CANTIDAD COSTO TOTAL CANTIDAD COSTO TOTAL
SEMILLA LATA S/. 100.00 12 S/. 1,200.00 15 S/. 1,500.00
UREA BOLSA S/. 8.00 36 S/. 288.00 46 S/. 368.00
FOSFATO DE AMONIACO BOLSA S/. 15.05 26 S/. 391.30 33 S/. 496.65
SUPER FOSFATO TRIPLE BOLSA S/. 14.50 21 S/. 304.50 27 S/. 391.50
CLORURO DE POTASIO BOLSA S/. 10.75 26 S/. 279.50 33 S/. 354.75
PESTICIDAS DE CULTIVO LITROS S/. 4.59 618 S/. 2,836.62 781.19 S/. 3,585.66
ABONO TONELADA S/. 14.30 80 S/. 1,144.00 100 S/. 1,430.00
MALLAS UNIDAD S/. 0.16 10111 S/. 1,617.76 12777 S/. 2,044.32
DESHIERBADORES UNIDAD S/. 1.00 20 S/. 20.00 20 S/. 20.00
CUCHILLO OZ UNIDAD S/. 3.00 30 S/. 90.00 30 S/. 90.00
ETIQUETAS DE MALLAS UNIDAD S/. 0.04 10111 S/. 404.44 12777 S/. 511.08
SACOS DE YUTE UNIDAD S/. 0.40 5540 S/. 2,216.00 7000 S/. 2,800.00
CAJAS UNIDAD S/. 1.30 8470 S/. 11,011.00 10714 S/. 13,928.20
S/. 21,803.12 S/. 27,520.16
 COSTO DE PERSONAL TEMPORAL

TAMAÑO 1 TAMAÑO 2
CARGO PROCESO #JORNALES COSTO TOTAL #JORNALES COSTO TOTAL
CUADRILLA MARQUERA 77 S/. 100.87 97 S/. 127.07
CUADRILLA PREPARACION DEL TERRENO 13 S/. 17.03 16 S/. 20.96
CUADRILLA SEMBRADO 131 S/. 171.61 165 S/. 216.15
CUADRILLA ABONADO 14 S/. 18.34 18 S/. 23.58
CUADRILLA FUNIGADO 61 S/. 79.91 77 S/. 100.87
CUADRILLA DESHIERBADO 28 S/. 36.68 35 S/. 45.85
CUADRILLA COSECHA 45.5 S/. 596.05 575 S/. 753.25
CUADRILLA TRANSLADOS 13 S/. 17.03 17 S/. 22.27
CUADRILLA EMPACADO 125 S/. 164.00 158 S/. 206.98
CUADRILLA CARGADO 20 S/. 26.00 25 S/. 32.75
TOTAL S/. 1,227.52 S/. 1,549.73

DEPRECIACION DE EQUIPOS

CANTIDAD 2001 2002 2003 2004 2005

TRACTOR 2 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00
TRAILLER 2 S/. 2,800.00 S/. 2,800.00 S/. 2,800.00 S/. 2,800.00 S/. 2,800.00
SELECCIONADORA 1 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
PARIHUELAS 2 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00
TRANSPAPELETAS 50 S/. 83.00 S/. 83.00 S/. 83.00 S/. 83.00 S/. 83.00
IMPLEMENTOS DEL TRACTOR 4 S/. 2,160.00 S/. 2,160.00 S/. 2,160.00 S/. 2,160.00 S/. 2,160.00
LAMPAS 20 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
BOMBAS 4 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
TOTAL S/. 15,263.00 S/. 15,263.00 S/. 15,263.00 S/. 15,263.00 S/. 15,263.00

A CONTINUACION GASTOS

GASTOS DE PERSONAL

CARGO #PUESTOSALARIO MENSUAL SALARIO ANUAL

SECRETARIAS 1 S/. 133.33 S/. 1,599.96
MAYORDOMO 1 S/. 266.67 S/. 3,200.04
VIGILANTE 1 S/. 133.33 S/. 1,599.96
TRACTORISTA 1 S/. 166.67 S/. 2,000.04
ADMINISTRACION 1 S/. 1,000.00 S/. 12,000.00
TOTAL SALARIOS S/. 1,700.00 S/. 20,400.00
 COSTOS DE COMERCIALIZACIÓN

ITEMS
U.S.A BRASIL
GASTOS OPERATIVOS 30 30
DOCUMENTOS DE EXPORTACIÓN 25 25
CERTIFICACIÓN FITOSANITARIOS 30 30
EMISIÓN DE CONOCIMIENTO DE EMBARQUE 25 25
COURRIER POR ENVIO DE DOCUMENTOS DE EXPORTACIÓN 35 30
PRECINTO DE SEGURIDAD 12 12
HORARIOS POR ASESORÍA INTEGRAL 118 118
COMISION DEL AGENTE DE ADUANA 75 75
IMPREVISTOS(10%) 32 32
TRANSPORTE TERRESTRE 350 3000
TRANSPORTE MARÍTIMO 3800 0
TOTAL 4532 3377

GASTOS DE COMERCIALIZACIÓN DE EE.UU

2001 2002 2003 2004 2005

VOLUMEN DE VENTAS EN KILOS 76140 76140 168.515787 168.515787 168.515787
VOLUMEN DE VENTAS ( EN CONTENEDORES) 4 4 5 5 5
COSTO POR CONTENEDOR S/. 4,532.00 S/. 4,532.00 S/. 4,532.00 S/. 4,532.00 S/. 4,532.00
COSTO TOTAL S/. 18,128.00 S/. 18,128.00 S/. 22,660.00 S/. 22,660.00 S/. 22,660.00

GASTOS DE COMERCIALIZACIÓN DE BRASIL

2001 2002 2003 2004 2005

VOLUMEN DE VENTAS EN KILOS 85860 85860 108504 108504 108504
VOLUMEN DE VENTAS ( EN CONTENEDORES) 5 5 6 6 6
COSTO POR CONTENEDOR S/. 3,376.50 S/. 3,376.50 S/. 3,376.50 S/. 3,376.50 S/. 3,376.50
COSTO TOTAL S/. 16,882.50 S/. 16,882.50 S/. 20,259.00 S/. 20,259.00 S/. 20,259.00

TOTAL DE GASTOS DE COMERC. S/. 35,010.50 S/. 35,010.50 S/. 42,919.00 S/. 42,919.00 S/. 42,919.00

A CONTINUACION EL FINANCIAMIENTO

PRESTAMO S/. 50,000.00

TASA 18% TNAKM 19.56% TEA
N 5 AÑOS
RENTA S/. 16,558.05
 PERIODO CAPITAL INTERES AMORTIZACION RENTA
0 S/. 50,000.00
S/.
1 S/. 50,000.00 9,780.91 S/. 6,777.14 S/. 16,558.05
S/.
2 S/. 43,222.86 8,455.18 S/. 8,102.88 S/. 16,558.05
S/.
3 S/. 35,119.98 6,870.11 S/. 9,687.95 S/. 16,558.05
S/.
4 S/. 25,432.03 4,974.97 S/. 11,583.09 S/. 16,558.05
S/.
5 S/. 13,848.95 2,709.11 S/. 13,848.95 S/. 16,558.05

FUENTES DE FINANCIAMIENTO 81.20% 18.80%

DINERO PROPIO PRESTAMO BANCARIO
TANGIBLES S/. 231,050.00 S/. 187,617.37 S/. 43,432.63
INTANGIBLES S/. - S/. - S/. -
KW( CAPITAL DE TRABAJO S/. 34,936.67 S/. 28,369.30 S/. 6,567.37
TOTAL S/. 265,986.67 S/. 215,986.67 S/. 50,000.00

EMPEZAMOS CON LOS FLUJOS

FLUJO DE CAPITAL
0 1 2 3 4 5
TANGIBLES S/. 231,050.00
INTANGIBLES S/. -
KW (CAPITAL DE TRABAJO) S/. 34,936.67
RECUPERO DE TANGIBLES S/. - S/. 400.00 S/. 100.00 S/. 400.00 S/. 138,475.00
RECUPERO KW S/. 34,936.67
TOTAL S/. 265,986.67 S/. - S/. 400.00 S/. 100.00 S/. 400.00 S/. 173,411.67

ESTADO DE GANANCIAS Y PERDIDAS

1 2 3 4 5
VENTAS S/. 189,475.34 S/. 189,475.34 S/. 211,778.88 S/. 211,778.88 S/. 211,778.88
COSTOS S/. 23,531.45 S/. 23,531.45 S/. 29,700.03 S/. 29,700.03 S/. 29,700.03
MATERIA PRIMA S/. 21,803.12 S/. 21,803.12 S/. 27,520.16 S/. 27,520.16 S/. 27,520.16
PERSONAL TEMPORAL S/. 1,227.52 S/. 1,227.52 S/. 1,549.73 S/. 1,549.73 S/. 1,549.73
COSTOS INDIRECTOS S/. 500.81 S/. 500.81 S/. 630.14 S/. 630.14 S/. 630.14
DEPRECIACION S/. 15,263.00 S/. 15,263.00 S/. 15,263.00 S/. 15,263.00 S/. 15,263.00
GASTOS S/. 55,410.50 S/. 55,410.50 S/. 63,319.00 S/. 63,319.00 S/. 63,319.00
PERSONAL TEMPORAL S/. 20,400.00 S/. 20,400.00 S/. 20,400.00 S/. 20,400.00 S/. 20,400.00
COSTOS DE COMERCIALIZACION S/. 35,010.50 S/. 35,010.50 S/. 42,919.00 S/. 42,919.00 S/. 42,919.00
AMORT INTANGIBLE S/. - S/. - S/. - S/. - S/. -
UTILIDAD OPERATIVA S/. 95,270.38 S/. 95,270.38 S/. 103,496.85 S/. 103,496.85 S/. 103,496.85
IMPUESTO A LA RENTA S/. 26,675.71 S/. 26,675.71 S/. 28,979.12 S/. 28,979.12 S/. 28,979.12
UTILIDAD NETA S/. 68,594.68 S/. 68,594.68 S/. 74,517.73 S/. 74,517.73 S/. 74,517.73
FLUJO OPERATIVO
1 2 3 4 5
UTILIDAD NETA S/. 68,594.68 S/. 68,594.68 S/. 74,517.73 S/. 74,517.73 S/. 74,517.73
DEPRECIACION S/. 15,263.00 S/. 15,263.00 S/. 15,263.00 S/. 15,263.00 S/. 15,263.00
AMORTI INTANG S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
TOTAL S/. 83,857.68 S/. 83,857.68 S/. 89,780.73 S/. 89,780.73 S/. 89,780.73

FLUJO DE CAJA ECONOMICO

0 1 2 3 4 5
FLUJO DE CAPITAL S/. -265,986.67 S/. - S/. 400.00 S/. 100.00 S/. 400.00 S/. 173,411.67
FLUJO OPERATIVO S/. 83,857.68 S/. 83,857.68 S/. 89,780.73 S/. 89,780.73 S/. 89,780.73
TOTAL S/. -265,986.67 S/. 83,857.68 S/. 84,257.68 S/. 89,880.73 S/. 90,180.73 S/. 263,192.40

FLUJO ACUMULADO S/. 83,857.68 S/. 168,115.35 S/. 257,996.08 S/. 348,176.82 S/. 611,369.22

FLUJO DE SERVICIO A LA DEUDA

0 1 2 3 4 5
PRESTAMO S/. 50,000.00
AMORTIZACION S/. 6,777.14 S/. 8,102.88 S/. 9,687.95 S/. 11,583.09 S/. 13,848.95
INTERESES S/. 9,780.91 S/. 8,455.18 S/. 6,870.11 S/. 4,974.97 S/. 2,709.11
ESCUDO FISCAL
TOTAL S/. 50,000.00 S/. 16,558.05 S/. 16,558.05 S/. 16,558.05 S/. 16,558.05 S/. 16,558.05

FLUJO DE CAJA FINANCIERO

0 1 2 3 4 5
FLUJO ECONOMICO S/. -265,986.67 S/. 83,857.68 S/. 84,257.68 S/. 89,880.73 S/. 90,180.73 S/. 263,192.40
FLUJO DE SERVICIO A LA DEUDA S/. 50,000.00 S/. 16,558.05 S/. 16,558.05 S/. 16,558.05 S/. 16,558.05 S/. 16,558.05
TOTAL S/. -215,986.67 S/. 67,299.62 S/. 67,699.62 S/. 73,322.68 S/. 73,622.68 S/. 246,634.35

FLUJOS ACUMULADOS S/. 67,299.62 S/. 134,999.25 S/. 208,321.93 S/. 281,944.60 S/. 528,578.95

TASAS

1.- COSTO DE OPORTUNIDAD (CAMP) 2.- COSTO PROMEDIO GLOBAL DE CAPITAL (WACC)
TEA 19.56% TASA IR 28%
TLR 8% COSTO DESP IMP 14.08% Al no considerarse intereses en el estado de resultado y el
BETA 1.2 ESC. FISCAL 5.48% escudo fiscal monetario en el flujo economico. Si se hubiese
COK 21.87% considerado costo de la deuda seria igual a la TEA sin restarle
el impuesto.

FUENTE % INVERS COSTO PONDERAD

A. Propio 81% 21.87% 17.7622864388500%
P. Bancario 19% 14.08% 2.6475966531011500%
WACC 20.41%