Inversión -S/ 134,134.

31 AÑOS
inversión 1 2 3
Flujo de caja (neto anual) -S/ 134,134.31 S/ 63,601.23 S/ 73,199.59 S/ 82,678.02
Cálculo del V.A.N. y la T.I.R.
%
Tasa de descuento 15.00% ◄ Pon la tasa de descuento aquí
V.A.N.E a cinco años S/. 134,392.9573 Valor positivo, inversión (en principio) factible

T.I.R.E a cinco años 48.6112% Valor superior a la tasa, inversión (en principio) factible

Inversión -S/ 134,134.31 AÑOS

inversión 1 2 3
Flujo de caja (neto anual) -S/ 134,134.31 S/ 31,970.95 S/ 41,569.31 S/ 51,047.74

Cálculo del V.A.N. y la T.I.R.

%
Tasa de descuento 15.00% ◄ Pon la tasa de descuento aquí

V.A.N.E a cinco años S/. 28,363.3554 Valor positivo, inversión (en principio) factible

T.I.R.E a cinco años 22.4712% Valor superior a la tasa, inversión (en principio) factible
 INGRESOS S/ 590,400.00 S/ 619,920.00
AÑOS EGRESOS S/ 558,429.05 S/ 578,350.69
4 5
S/ 92,318.83 S/ 102,029.54

TASA 10%

principio) factible SUMA DE INGRESOS S/2,450,509.09

SUMA DE EGRESOS S/1,995,192.93
COSTOS-INVERSION S/2,129,327.24
B/C 1.1508372395

AÑOS
4 5
S/ 60,688.55 S/ 70,399.26

principio) factible
S/ 650,916.00 S/ 683,461.80 S/ 717,634.89
S/ 599,868.26 S/ 622,773.25 S/ 647,235.63
PAGO
Una empresa formaliza con una entidad financiera un préstamo con las siguientes condiciones:

Importe del préstamo S/ 84,134.31

TEA 28.32%
Número de cuotas mensuales: 60
Cálculo de la cuota mensual: -S/ 2,635.86
MONTO TOTAL A PAGAR -S/ 158,151.41

MES cuota interes

1 S/. -2,635.86 ###

2 S/. -2,635.86 ###
3 S/. -2,635.86 ###
4 S/. -2,635.86 ###
5 S/. -2,635.86 ###
6 S/. -2,635.86 ###
7 S/. -2,635.86 ###
8 S/. -2,635.86 ###
9 S/. -2,635.86 ###
10 S/. -2,635.86 ###
11 S/. -2,635.86 ###
12 S/. -2,635.86 ###
13 S/. -2,635.86 ###
14 S/. -2,635.86 ###
15 S/. -2,635.86 ###
16 S/. -2,635.86 ###
17 S/. -2,635.86 ###
18 S/. -2,635.86 ###
19 S/. -2,635.86 ###
20 S/. -2,635.86 ###
21 S/. -2,635.86 ###
22 S/. -2,635.86 ###
23 S/. -2,635.86 ###
24 S/. -2,635.86 ###
25 S/. -2,635.86 ###
26 S/. -2,635.86 ###
27 S/. -2,635.86 ###
28 S/. -2,635.86 ###
29 S/. -2,635.86 ###
30 S/. -2,635.86 ###
31 S/. -2,635.86 ###
32 S/. -2,635.86 ###
33 S/. -2,635.86 ###
34 S/. -2,635.86 ###
35 S/. -2,635.86 ###
36 S/. -2,635.86 ###
37 S/. -2,635.86 ###
38 S/. -2,635.86 ###
39 S/. -2,635.86 ###
40 S/. -2,635.86 ###
41 S/. -2,635.86 S/. -982.69
42 S/. -2,635.86 S/. -943.68
43 S/. -2,635.86 S/. -903.74
44 S/. -2,635.86 S/. -862.86
45 S/. -2,635.86 S/. -821.02
46 S/. -2,635.86 S/. -778.19
47 S/. -2,635.86 S/. -734.35
48 S/. -2,635.86 S/. -689.47
49 S/. -2,635.86 S/. -643.54
50 S/. -2,635.86 S/. -596.52
51 S/. -2,635.86 S/. -548.39
52 S/. -2,635.86 S/. -499.13
53 S/. -2,635.86 S/. -448.70
54 S/. -2,635.86 S/. -397.08
55 S/. -2,635.86 S/. -344.25
56 S/. -2,635.86 S/. -290.17
57 S/. -2,635.86 S/. -234.81
58 S/. -2,635.86 S/. -178.14
59 S/. -2,635.86 S/. -120.14
60 S/. -2,635.86 S/. -60.77
 Total Inversión MONTO %
Capital Propio S/ 50,000.00 37.28%
Financiamiento S/ 84,134.31 62.72%
TOTAL S/ 134,134.31 100.00%

INTERESES
principal deuda total pago por año AMORTIZACION
ANUALES
S/. -650.29 S/. 83,484.02
S/. -665.63 S/. 82,818.39
S/. -681.34 S/. 82,137.04
S/. -697.42 S/. 81,439.62
S/. -713.88 S/. 80,725.74
S/. -730.73 S/. 79,995.01
S/. -31,630.28 S/. -22,729.87 S/. -8,900.41
S/. -747.97 S/. 79,247.04
S/. -765.63 S/. 78,481.41
S/. -783.70 S/. 77,697.71
S/. -802.19 S/. 76,895.52
S/. -821.12 S/. 76,074.40
S/. -840.50 S/. 75,233.90
S/. -860.34 S/. 74,373.56
S/. -880.64 S/. 73,492.92
S/. -901.42 S/. 72,591.50
S/. -922.70 S/. 71,668.80
S/. -944.47 S/. 70,724.33
S/. -966.76 S/. 69,757.56
S/. -31,630.28 S/. -19,854.95 S/. -11,775.34
S/. -989.58 S/. 68,767.99
S/. -1,012.93 S/. 67,755.05
S/. -1,036.84 S/. 66,718.22
S/. -1,061.31 S/. 65,656.91
S/. -1,086.35 S/. 64,570.55
S/. -1,111.99 S/. 63,458.56
S/. -1,138.23 S/. 62,320.33
S/. -1,165.10 S/. 61,155.23
S/. -1,192.59 S/. 59,962.64
S/. -1,220.74 S/. 58,741.90
S/. -1,249.55 S/. 57,492.35
S/. -1,279.04 S/. 56,213.31
S/. -31,630.28 S/. -16,051.39 S/. -15,578.89
S/. -1,309.22 S/. 54,904.09
S/. -1,340.12 S/. 53,563.97
S/. -1,371.75 S/. 52,192.22
S/. -1,404.12 S/. 50,788.10
S/. -1,437.26 S/. 49,350.85
S/. -1,471.18 S/. 47,879.67
S/. -1,505.90 S/. 46,373.77
S/. -1,541.44 S/. 44,832.34
S/. -1,577.81 S/. 43,254.52
S/. -1,615.05 S/. 41,639.47
S/. -1,653.17 S/. 39,986.31
S/. -1,692.18 S/. 38,294.13
S/. -31,630.28 S/. -11,019.24 S/. -20,611.04
S/. -1,732.12 S/. 36,562.01
S/. -1,772.99 S/. 34,789.02
S/. -1,814.84 S/. 32,974.18
S/. -1,857.67 S/. 31,116.52
S/. -1,901.51 S/. 29,215.01
S/. -1,946.38 S/. 27,268.63
S/. -1,992.32 S/. 25,276.31
S/. -2,039.34 S/. 23,236.97
S/. -2,087.46 S/. 21,149.51
S/. -2,136.73 S/. 19,012.78
S/. -2,187.16 S/. 16,825.63
S/. -2,238.77 S/. 14,586.85
S/. -31,630.28 S/. -4,361.65 S/. -27,268.63
S/. -2,291.61 S/. 12,295.25
S/. -2,345.69 S/. 9,949.56
S/. -2,401.05 S/. 7,548.51
S/. -2,457.71 S/. 5,090.80
S/. -2,515.71 S/. 2,575.08
S/. -2,575.08 S/. -0.00
 N° TRAB PUESTO DE TRABAJO

FLAUTI
1 GERENTE-LOGISTICA-RRHH-PROD
1 JEFE DE PRODUCCION
1 JEF. COMERCIAL-VENDEDOR
1 VENDEDOR
1 VENDEDOR
1 COCINERO
1 PANADERO
1 AYUDANTE 1
1 AYUDANTE 2
TOTAL 9 PLANILLA DE SUELDOS

Cantidad PRECIO
rotomoldeadora 1 S/ 2,300.00
Congeladora 1 S/ 1,600.00
Cocina 6 quemadoras 1 S/ 899.00
Electrodomésticos 1 S/ 300.00
Campana 1 S/ 510.00
Amasadora 1 S/ 2,186.00
Dispensador de bebid 1 S/ 2,200.00
Freidora 1 S/ 470.00
Carritos transportado 2 S/ 300.00
Caja registradora 1 S/ 1,200.00
Conservadora 1 S/ 1,500.00
empanadora 1 S/ 9,500.00
Total
MONTO PLANILLA OBSERVACIONES PLANILLA
1000 1000 BONIF RECIBO
1000 1000 BONIF TOTAL
1000 1000 BONIF
900 900 BONIF+COMISION
900 900 BONIF+COMISION
950 RECIBO X HON
900 RECIBO X HON
750 RECIBO X HON
750 RECIBO X HON
8150 4800

PERIODO-2019
(MESES)
total 1
S/ 2,300.00 2
S/ 1,600.00 3
S/ 899.00 4
S/ 300.00 5
S/ 510.00 6
S/ 2,186.00 7
S/ 2,200.00 8
S/ 470.00 9
S/ 600.00 10
S/ 1,200.00 11
S/ 1,500.00 12
S/ 9,500.00
S/ 23,265.00
AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
72000 72000 72000 72000 72000

43550 43550 43550 43550 43550

115550 115550 115550 115550 115550

INV DE REQUERIMIENTO DE
INV INICIAL PRONOSTICO SEGURIDAD PRODUCCION INV FINAL
X MES
(25%)
0 20000 2000 22000 2000
2000 21000 2100 21100 100
100 19500 1950 21350 1850
1850 22500 2250 22900 400
400 21800 2180 23580 1780
1780 23000 2300 23520 520
520 23450 2345 25275 1825
1825 24080 2408 24663 583
583 24710 2471 26598 1888
1888 25340 2534 25986 646
646 24500 2450 26304 1804
1804 25050 2505 25751 701
 COSTO X
TEQUEÑO 0.65
 ACTIVOS FIJOS CANT PRECIO UNIT.
Rotomoldeadora 1 S/260.00
Congeladora 2 S/800.00
Cocina 6 quemadoras 1 S/850.00
Electrodomésticos 1 S/300.00
Campana 1 S/510.00
Amasadora 1 S/2,186.00
Dispensador de bebidas 1 S/1,200.00
Freidora 1 S/470.00
Carritos transportadores 2 S/150.00
Caja registradora 1 S/750.00
Conservadora 1 S/1,200.00
Total 13

Total con IGV Total sin IGV

TOTAL ACTIVOS FIJOS S/59,276.00 S/48,606.32

Activos Fijos Intangibles CANT Costo Unit.

Constitución de la Empresa en Notaria 1 S/ 900.00
Licencia Municipal de Funcionamiento (Insp 1 S/ 120.00
Carnet de Sanidad para los trabajadores 9 S/ 20.00
DIGESA - Registro Sanitario 1 S/ 360.00
Legalización del Libro de Planillas (MT) MY 1 S/ 9.60
Trámite SUNAT- Elaboración de facturas 1 S/ 106.00
Libro de Contabilidad y Legalización ante Not 1 S/ 300.00
Búsqueda fonética ante Indecopi 1 S/ 30.99
Registro de antecedentes figurativo 1 S/ 38.46
Registro de Marca y Logo en Indecopi 1 S/ 1,067.00
TOTAL ACTIVOS FIJOS INTANGIBLES 18

Ingresos por Ventas con IGV(AUMENTO 5% ANUAL) 2019 2020

FLAUTIKEÑOS 10 UNIDADES S/72,000.00 S/75,600.00
FLAUTIKEÑOS 25 UNIDADES S/45,000.00 S/47,250.00
 FLAUTIKEÑOS 50 UNIDADES S/18,000.00 S/18,900.00
FLAUTIEÑOS 4 UNIDADES S/144,000.00 S/151,200.00
FLAUTIKEÑOS 8 UNIDADAES S/230,400.00 S/241,920.00
Vasos Chicha Morada - Maracuyá Vendidos S/81,000.00 S/85,050.00
TOTAL S/590,400.00 S/619,920.00
IGV S/106,272.00 S/111,585.60
TOTAL SIN IGV S/484,128.00 S/508,334.40

COSTOS DE MATERIA PRIMA-INSUMOS(+5%ANUAL) 2019 2020

FLAUTIKEÑOS 10 UNIDADES S/ 27,528.00 S/ 28,904.40
FLAUTIKEÑOS 25 UNIDADES S/ 17,205.00 S/ 18,065.25
FLAUTIKEÑOS 50 UNIDADES S/ 6,882.00 S/ 7,226.10
FLAUTIEÑOS 4 UNIDADES S/ 47,232.00 S/ 49,593.60
FLAUTIKEÑOS 8 UNIDADAES S/ 75,571.20 S/ 79,349.76
Vasos Chicha Morada - Maracuyá Vendidos S/ 17,010.00 S/ 17,860.50
TOTAL S/ 191,428.20 S/ 200,999.61
IGV S/ 34,457.08 S/ 36,179.93
TOTAL SIN IGV S/ 156,971.12 S/ 164,819.68

PUESTO DE
N° TRAB TRABAJO
FLAUTI

1 GERENTE-LOGISTICA
1 JEFE DE PRODUCCIO
1 JEF. COMERCIAL-VE
1 VENDEDOR
1 VENDEDOR
1 COCINERO
1 PANADERO
1 AYUDANTE 1
1 AYUDANTE 2
TOTAL 9 PLANILLA DE SUELD

Costos Indirectos de Fabricación

Concepto 2019 2020
Mano de Obra Indirecta (1) S/ 72,000.00 S/ 72,000.00
Luz S/ 7,681.93 S/ 8,066.03
Agua S/ 2,297.71 S/ 2,412.60
Depreciación (1) S/ 7,337.63 S/ 7,337.63
TOTAL S/ 89,317.27 S/ 89,816.25
IGV S/ 16,077.11 S/ 16,166.93
TOTAL SIN IGV S/ 73,240.16 S/ 73,649.33

PRESUPUESTO DE COSTO DE VENTAS

2019 2020
Materia Prima e Insumos S/ 191,428.20 S/ 200,999.61
Mano de Obra Directa S/ 43,550.00 S/ 43,550.00
Costos Indirectos de Fabricación S/ 89,317.27 S/ 89,816.25
Costo de Ventas S/ 324,295.47 S/ 334,365.86

GASTOS ADMINISTRATIVOS

Gastos Administrativos
Concepto 2019 2020
Remuneración Administrativa S/ 72,000.00 S/ 72,000.00
Artículos de Oficina S/ 1,014.14 S/ 546.74
DEPRECIACION S/ 488.72 S/ 488.72
TOTAL S/ 73,502.86 S/ 73,035.46
IGV S/ 13,230.51 S/ 13,146.38
TOTAL SIN IGV S/ 60,272.35 S/ 59,889.08

GASTOS DE VENTAS

Gasto de Ventas sin IGV

Concepto 2019 2020
Diseñador módulo - logo S/ - S/ -
Página Web S/ 330.00 S/ 130.00
Personal de Ventas S/ 42,000.00 S/ 42,000.00
Alquiler Centro Comercial S/ 18,000.00 S/ 18,000.00
Consumo Gasolina S/ 8,000.00 S/ 8,000.00
TOTAL S/ 68,330.00 S/ 68,130.00
IGV S/ 12,299.40 S/ 12,263.40
TOTAL SIN IGV S/ 56,030.60 S/ 55,866.60

GASTOS FINANCIEROS

2019 2020
GASTOS FINANCIEROS S/ 22,729.87 S/ 19,854.94
ESTADO DE GANANCIAS

2019 2020
Ventas S/590,400.00 S/619,920.00
Costo de Ventas S/ 324,295.47 S/ 334,365.86
Materia Prima e Insumos S/ 191,428.20 S/ 200,999.61
Mano de Obra Directa S/ 43,550.00 S/ 43,550.00
Costos Indirectos de Fabricación S/ 89,317.27 S/ 89,816.25
UTILIDAD BRUTA S/266,104.53 S/285,554.14
Gastos Administrativos S/ 73,502.86 S/ 73,035.46
Gastos de Venta S/ 68,330.00 S/ 68,130.00
UTILIDAD OPERATIVA S/124,271.67 S/144,388.68
Gastos Financieros S/ 22,729.87 S/ 19,854.94
UAI S/101,541.80 S/ 124,533.74
Impuesto a la Renta (30%) S/ 30,462.54 S/ 37,360.12
UTILIDAD NETA S/ 71,079.26 S/ 87,173.62

FLUJO DE CAJA ECONOMICO

Ingresos 2019 2020
Ventas al contado S/ 590,400.00
Aporte de capital S/ 134,134.31
Entradas de Caja S/ 134,134.31 S/ 590,400.00
Egresos
Inversión
Activos Fijos S/59,276.00
Activos Intangibles 3,112.05
Capital de Trabajo S/71,746.26
Total Inversión S/134,134.31
Costos, Gastos e Impuestos
Materiales Directos S/ 191,428.20
MANO DE OBRA DIRECTA S/ 43,550.00
COSTOS INDIRECTOS S/ 89,317.27
GASTOS DE VENTA S/ 68,330.00
GASTOS EN ADMINISTRACION S/ 73,502.86
IGV por Pagar S/ 30,207.90
Impuesto a la Renta S/ 30,462.54
Total de Costos, Gastos e Impuestos S/ 526,798.77
Total Salidas de Caja S/134,134.31 S/526,798.77
Saldo Flujo de Caja Económico -S/134,134.31 S/ 63,601.23
Financiamiento
Amortización del Préstamo S/ 8,900.41
Intereses S/ 22,729.87
Flujo de Caja Financiero Neto S/ 31,630.28
Saldo Flujo de Caja Financiero -S/134,134.31 S/31,970.95

VAN ECONOMICO

2019 2020
Flujo -S/134,134.31 S/63,601.23
VANE S/ 134,392.96
TIRE

VAN FINACIERO
2019 2020
Flujo -S/134,134.31 S/31,970.95
VANF
TIRF
 PRECIO VALOR SIN IGV IGV
S/260.00 S/213.20 S/46.80
S/1,600.00 S/1,312.00 S/288.00
S/850.00 S/697.00 S/153.00
S/300.00 S/246.00 S/54.00
S/510.00 S/418.20 S/91.80
S/2,186.00 S/1,792.52 S/393.48
S/1,200.00 S/984.00 S/216.00
S/470.00 S/385.40 S/84.60
S/300.00 S/246.00 S/54.00
S/750.00 S/615.00 S/135.00
S/1,200.00 S/984.00 S/216.00
S/9,626.00 S/7,893.32 S/1,732.68

PRECIO VALOR SIN IGV IGV

S/ 900.00 S/ 738.00 S/ 162.00
S/ 120.00 S/ 98.40 S/ 21.60
S/ 180.00 S/ 147.60 S/ 32.40
S/ 360.00 S/ 295.20 S/ 64.80
S/ 9.60 S/ 7.87 S/ 1.73
S/ 106.00 S/ 86.92 S/ 19.08
S/ 300.00 S/ 246.00 S/ 54.00
S/ 30.99 S/ 25.41 S/ 5.58
S/ 38.46 S/ 31.54 S/ 6.92
S/ 1,067.00 S/ 874.94 S/ 192.06
S/ 3,112.05 S/ 2,551.88 S/ 560.17

2021 2022 2023

S/79,380.00 S/83,349.00 S/87,516.45
S/49,612.50 S/52,093.13 S/54,697.78
 S/19,845.00 S/20,837.25 S/21,879.11
S/158,760.00 S/166,698.00 S/175,032.90
S/254,016.00 S/266,716.80 S/280,052.64
S/89,302.50 S/93,767.63 S/98,456.01
S/650,916.00 S/683,461.80 S/717,634.89
S/117,164.88 S/123,023.12 S/129,174.28
S/533,751.12 S/560,438.68 S/588,460.61

2021 2022 2023

S/ 30,349.62 S/ 31,867.10 S/ 33,460.46
S/ 18,968.51 S/ 19,916.94 S/ 20,912.79
S/ 7,587.41 S/ 7,966.78 S/ 8,365.11
S/ 52,073.28 S/ 54,676.94 S/ 57,410.79
S/ 83,317.25 S/ 87,483.11 S/ 91,857.27
S/ 18,753.53 S/ 19,691.20 S/ 20,675.76
S/ 211,049.59 S/ 221,602.07 S/ 232,682.17
S/ 37,988.93 S/ 39,888.37 S/ 41,882.79
S/ 173,060.66 S/ 181,713.70 S/ 190,799.38

MONTO PLANILLA OBSERVACIONES

S/ 1,000.00 S/ 1,000.00 BONIF

S/ 1,000.00 S/ 1,000.00 BONIF
S/ 1,000.00 S/ 1,000.00 BONIF
S/ 900.00 S/ 900.00 BONIF+COM
S/ 900.00 S/ 900.00 BONIF+COM
S/ 950.00 RECIBO X HON
S/ 900.00 RECIBO X HON
S/ 750.00 RECIBO X HON
S/ 750.00 RECIBO X HON
S/ 8,150.00 S/ 4,800.00

2021 2022 2023

S/ 72,000.00 S/ 72,000.00 S/ 72,000.00
S/ 8,469.33 S/ 8,892.79 S/ 9,337.43
S/ 2,533.23 S/ 2,659.89 S/ 2,792.88
S/ 7,337.63 S/ 7,337.63 S/ 7,337.63
S/ 90,340.18 S/ 90,890.31 S/ 91,467.94
S/ 16,261.23 S/ 16,360.26 S/ 16,464.23
S/ 74,078.95 S/ 74,530.05 S/ 75,003.71

2021 2022 2023

S/ 211,049.59 S/ 221,602.07 S/ 232,682.17
S/ 43,550.00 S/ 43,550.00 S/ 43,550.00
S/ 90,340.18 S/ 90,890.31 S/ 91,467.94
S/ 344,939.77 S/ 356,042.38 S/ 367,700.12

2021 2022 2023

S/ 72,000.00 S/ 72,000.00 S/ 72,000.00
S/ 546.74 S/ 546.74 S/ 546.74
S/ 488.72 S/ 488.72 S/ 488.72
S/ 73,035.46 S/ 73,035.46 S/ 73,035.46
S/ 13,146.38 S/ 13,146.38 S/ 13,146.38
S/ 59,889.08 S/ 59,889.08 S/ 59,889.08

2021 2022 2023

S/ - S/ - S/ -
S/ 130.00 S/ 130.00 S/ 130.00
S/ 42,000.00 S/ 42,000.00 S/ 42,000.00
S/ 18,000.00 S/ 18,000.00 S/ 18,000.00
S/ 8,000.00 S/ 8,000.00 S/ 8,000.00
S/ 68,130.00 S/ 68,130.00 S/ 68,130.00
S/ 12,263.40 S/ 12,263.40 S/ 12,263.40
S/ 55,866.60 S/ 55,866.60 S/ 55,866.60

2021 2022 2023

S/ 16,051.39 S/ 11,019.24 S/ 4,361.65
 2021 2022 2023
S/650,916.00 S/683,461.80 S/717,634.89
S/ 344,939.77 S/ 356,042.38 S/ 367,700.12
S/ 211,049.59 S/ 221,602.07 S/ 232,682.17
S/ 43,550.00 S/ 43,550.00 S/ 43,550.00
S/ 90,340.18 S/ 90,890.31 S/ 91,467.94
S/305,976.23 S/327,419.42 S/349,934.77
S/ 73,035.46 S/ 73,035.46 S/ 73,035.46
S/ 68,130.00 S/ 68,130.00 S/ 68,130.00
S/164,810.77 S/186,253.96 S/208,769.31
S/ 16,051.39 S/ 11,019.24 S/ 4,361.65
S/ 148,759.38 S/ 175,234.72 S/ 204,407.66
S/ 44,627.81 S/ 52,570.42 S/ 61,322.30
S/ 104,131.56 S/ 122,664.30 S/ 143,085.36

2021 2022 2023 2024

S/ 619,920.00 S/ 650,916.00 S/ 683,461.80 ###

S/ 619,920.00 S/ 650,916.00 S/ 683,461.80 ###

S/ 200,999.61 S/ 211,049.59 S/ 221,602.07 ###

S/ 43,550.00 S/ 43,550.00 S/ 43,550.00 S/ 43,550.00
S/ 89,816.25 S/ 90,340.18 S/ 90,890.31 S/ 91,467.94
S/ 68,130.00 S/ 68,130.00 S/ 68,130.00 S/ 68,130.00
S/ 73,035.46 S/ 73,035.46 S/ 73,035.46 S/ 73,035.46
S/ 33,828.96 S/ 37,504.94 S/ 41,364.71 S/ 45,417.48
S/ 37,360.12 S/ 44,627.81 S/ 52,570.42 S/ 61,322.30
S/ 546,720.41 S/ 568,237.98 S/ 591,142.97 ###
S/546,720.41 S/568,237.98 S/591,142.97 S/615,605.35
S/ 73,199.59 S/ 82,678.02 S/ 92,318.83 ###

S/ 11,775.33 S/ 15,578.89 S/ 20,611.04 S/ 27,268.63

S/ 19,854.95 S/ 16,051.39 S/ 11,019.24 S/ 4,361.65
S/ 31,630.28 S/ 31,630.28 S/ 31,630.28 S/ 31,630.28
S/41,569.31 S/51,047.74 S/60,688.55 S/70,399.26

2021 2022 2023 2024

S/73,199.59 S/82,678.02 S/92,318.83 S/102,029.54

2021 2022 2023 2024

S/41,569.31 S/51,047.74 S/60,688.55 S/70,399.26
MOBILIARIO CANT PRECIO UNIT. PRECIO
Mesas de Cocina 3 S/80.00 S/240.00
Lavadero de mano 2 S/75.00 S/150.00
Mueble De Cocina 2 S/160.00 S/320.00
Módulo de venta 1 S/2,200.00 S/2,200.00
Escritorios 1 S/180.00 S/180.00
Sillas 2 S/25.00 S/50.00
Remodelación Local 1 S/5,000.00 S/5,000.00
TOTAL 12 S/8,140.00

EQUIPO DE OFICINA CANT PRECIO UNIT. PRECIO

Equipo de Cómputo 1 S/1,360.00 S/1,360.00
Impresora/Scanner/ 1 S/450.00 S/450.00
Archivos Móviles y Fijos 1 S/460.00 S/460.00
TOTAL 3 S/2,270.00

VEHICULO CANT PRECIO UNIT. PRECIO

Furgón frigorífico($12k) 1 S/39,240.00 S/39,240.00
Total 1 S/39,240.00

DESCRIPCION VALOR
Activo Fijo Tangible S/59,276.00
Activo Fijo Intangible S/3,112.05
Capital de trabajo* S/71,746.26
TOTAL S/134,134.31

Total Inversión MONTO %

Capital Propio S/50,000.00 37.28%
Financiamiento S/84,134.31 62.72%
TOTAL S/134,134.31 100%

PRECIO FLAUT CONG. S/ 1.50

PRECIO FLAUT FRITO S/ 2.00
COSTO FRITO S/ 0.66
COSTO CONG S/ 0.57
DESCRIPCION PRECIO VENTA DEMANDA MES TOTAL
PAQ X10 UND S/ 15.00 400 S/ 6,000.00
PAQ X25 UND S/ 37.50 100 S/ 3,750.00
PAQ X50 UND S/ 75.00 20 S/ 1,500.00
FLAUTIKEÑOS 4 UND S/ 8.00 1500 S/ 12,000.00
FLAUTIKEÑOS 8 UND S/ 16.00 1200 S/ 19,200.00
VASO DE CHICHA-MARACUYA S/ 2.50 2700 S/ 6,750.00
INGRESO MES S/ 49,200.00
INGRESO ANUAL S/ 590,400.00

AÑO 1 AÑO 2 AÑO 3

PLANILLA (MOI)
S/ 72,000.00 S/ 72,000.00 S/ 72,000.00
RECIBO(MOD) S/ 43,550.00 S/ 43,550.00 S/ 43,550.00
TOTAL S/ 115,550.00 S/ 115,550.00 S/ 115,550.00
TOTAL IGV A PAGAR 2019 2020 2021
IGV Ventas S/ 106,272.00 S/ 111,585.60
Total IGV Ingresos S/ - S/ 106,272.00 S/ 111,585.60
Materiales directos S/ 34,457.08 S/ 36,179.93
Costos Indirectos S/ 16,077.11 S/ 16,166.93
Gastos de Ventas S/ 12,299.40 S/ 12,263.40
Gastos Adminstrativos S/ 13,230.51 S/ 13,146.38
Total IGV Egresos S/ - S/ 76,064.10 S/ 77,756.64
Diferencia S/ - S/ 30,207.90 S/ 33,828.96
Total de IGV a pagar S/ - S/ 30,207.90 S/ 33,828.96

S/558,429.05 S/578,350.69 S/599,868.26

VALOR SIN IGV IGV
S/196.80 S/43.20
S/123.00 S/27.00
S/262.40 S/57.60
S/1,804.00 S/396.00
S/147.60 S/32.40
S/41.00 S/9.00
S/4,100.00 S/900.00
S/6,674.80 S/1,465.20

VALOR SIN IGV IGV

S/1,115.20 S/244.80
S/369.00 S/81.00
S/377.20 S/82.80
S/1,861.40 S/408.60

VALOR SIN IGV IGV

S/32,176.80 S/7,063.20
S/32,176.80 S/7,063.20

costo frito 0.656

costo cong. 0.5735
CANT 200
Insumo Cantidad Unidad de m Precio UnitarPRECIO
Harina de maiz 1 Kg. S/ 5.00 S/ 5.00
Mantequilla 0.5 Kg. S/ 7.00 S/ 3.50
Huevos 4 Unidad S/ 0.30 S/ 1.20
Azucar 50 gr. S/ 0.15 S/ 7.50
Sal 50 gr. S/ 0.15 S/ 7.50
Jamón 2 Kg. S/ 20.00 S/ 40.00
Queso 2 Kg. S/ 15.00 S/ 30.00
Aceite 3 Lt. S/ 5.50 S/ 16.50
EMPAQUE 200 und S/ 0.10 S/ 20.00
TOTAL S/ 131.20

CANT VASOS(250 ml 40
 COSTO DE VASO CH 0.525
COSTO VASO MARA 0.525

DESCRIPCION CANT UND PRECO X UNDPRECIO

ESENCIA DE CHICHA 2.5 KG S/ 6.00 S/ 15.00
ESENCIA DE MARAC 2.5 KG S/ 6.00 S/ 15.00
VASO 40 UND S/ 0.15 S/ 6.00
TOTAL S/ 36.00

TOTAL UND FLAUTIKCOSTO TOTAL

4000 S/ 2,294.00
2500 S/ 1,433.75
1000 S/ 573.50
6000 S/ 3,936.00
9600 S/ 6,297.60
S/ 1,417.50
23100 S/ 15,952.35
COSTO ANUAL S/ 191,428.20

AÑO 4 AÑO 5

S/ 72,000.00 S/ 72,000.00
S/ 43,550.00 S/ 43,550.00
S/ 115,550.00 S/ 115,550.00
 2022 2023 2024
S/ 117,164.88 S/ 123,023.12 S/ 129,174.28
S/ 117,164.88 S/ 123,023.12 S/ 129,174.28
S/ 37,988.93 S/ 39,888.37 S/ 41,882.79
S/ 16,261.23 S/ 16,360.26 S/ 16,464.23
S/ 12,263.40 S/ 12,263.40 S/ 12,263.40
S/ 13,146.38 S/ 13,146.38 S/ 13,146.38
S/ 79,659.94 S/ 81,658.41 S/ 83,756.80
S/ 37,504.94 S/ 41,364.71 S/ 45,417.48
S/ 37,504.94 S/ 41,364.71 S/ 45,417.48

S/622,773.25 S/647,235.63
IGV PRECIO SIN IGV
S/ 0.90 S/ 4.10
S/ 0.63 S/ 2.87
S/ 0.22 S/ 0.98
S/ 1.35 S/ 6.15
S/ 1.35 S/ 6.15
S/ 7.20 S/ 32.80
S/ 5.40 S/ 24.60
S/ 2.97 S/ 13.53
S/ 3.60 S/ 16.40
S/ 23.62 S/ 107.58
IGV PRECIO SIN IGV
S/ 2.70 S/ 12.30
S/ 2.70 S/ 12.30
S/ 1.08 S/ 4.92