ACTIVIDADES COSTO CON IGV

CONSTITUCIÓN DE LA EMPRESA S/. 149.00

BUSQUEDA DE ANTECEDENTES FONETICOS DE MARCA S/. 31.00
PAGO Y SOLICITUD DE INSCRIPCIÓN DE MARCA S/. 535.00
BUSQUEDA Y ARRIENDO DE LOCAL S/. 6,200.00
PUBLICACIÓN DE SOLICITUD DE MARCA EN EL PERUANO S/. 90.00
ADQUISICIÓN DE COCINA INDUSTRIAL S/. 800.00
ADQUISICIÓN DE CONGELADORA S/. 1,200.00
ADQUISICIÓN DE COMPUTAD0RA HP I3 19.5 PULGADAS S/. 4,500.00
ADQUISICIÓN OLLAS, BALANZA Y ENSERES S/. 1,822.00
ADQUISICIÓN LICUADORA, ARROCERA S/. 2,080.00
ADQUISICIÓN OLLA A PRESION S/. 450.00
ADQUISICIÓN MESA S/. 500.00
ADQUISICIÓN ESCRITORIO S/. 220.00
IMPLEMENTACIÓN APP S/. -
CREACIÓN DE PÁGINA WEB Y FACEBOOK S/. 98.58
TRÁMITE LICENCIA MUNICIPAL S/. 272.20
PINTADO Y DECORADO DEL LOCAL S/. 540.00

ADQUISICIÓN UTILES DE OFICINA S/. 413.00

ADQUISICIÓN UTILES DE ASEO S/. 634.80
SELECCIÓN DE PERSONAL S/. -
ADQUISICIÓN UNIFORMES S/. 400.00
CONTRATACIÓN DE PERSONAL S/. -
LEGALIZAR LOS LIBROS CONTABLES S/. 80.00
AUTORIZACIÓN DEL LIBRO DE PLANILLAS S/. 80.00
INICIO DE OPERACIONES
S/. 21,095.58

ADQUISICIÓN UTILES DE ASEO UNIDAD

LAVAVAJILLA SAPOLIO 900g 5
LEJÍA 4L 3
JABÓN LIQUIDO PALMOLIVE 221ml 2
DESENGRASANTE LA OCA 750ml 5
INSECTICIDA SAPOLIO 5
SCOTH BRITE ESPONJA PACK 3 UNID 10
PAÑO SCOTH BRITE 8 UNID 5
GUANTES MULTIUSOS 30
PAPEL TOALLA SCOTT 2UNID 10
DETERGENTE SAPOLIO 5kg 3
 PAPEL HIGIENICO 32UNID 3
ÁCIDO HOME CARE 2KG 2
ESCOBA 1
RECOJEDOR 1
TOTAL

ADQUISICIÓN UTILES DE OFICINA PRE-OPERATIVO UNIDAD

HOJA BOND A4 500HOJAS 5
LAPICEROS FABER CASTELL 50UNID 2
CORRECTOR 5
LAPICES 20UNID 2
BORRADOR 4
ENGRAMPADOR 2
PERFORADOR 2
FOLDER 12
TIJERAS 5
GOMA 5
GRAPAS 4
TOTAL
 CRONOGRAMA
MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7

PRECIO UNIDAD TOTAL MENSUAL TOTAL ANUAL

S/. 5.00 S/. 25.00 S/. 300.00
S/. 6.00 S/. 18.00 S/. 216.00
S/. 8.15 S/. 16.30 S/. 195.60
S/. 15.00 S/. 75.00 S/. 900.00
S/. 13.80 S/. 69.00 S/. 828.00
S/. 9.80 S/. 98.00 S/. 1,176.00
S/. 7.90 S/. 39.50 S/. 474.00
S/. 3.66 S/. 109.80 S/. 1,317.60
S/. 4.92 S/. 49.20 S/. 590.40
S/. 21.00 S/. 63.00 S/. 756.00
S/. 12.00 S/. 36.00 S/. 432.00
S/. 8.00 S/. 16.00 S/. 192.00
S/. 12.00 S/. 12.00 S/. 144.00
S/. 8.00 S/. 8.00 S/. 96.00
S/. 634.80 S/. 7,617.60

PRECIO TOTAL MENSUAL TOTAL ANUAL

S/. 11.00 S/. 55.00 S/. 660.00
S/. 16.00 S/. 32.00 S/. 384.00
S/. 2.00 S/. 10.00 S/. 120.00
S/. 8.00 S/. 16.00 S/. 192.00
S/. 4.00 S/. 16.00 S/. 192.00
S/. 38.00 S/. 76.00 S/. 912.00
S/. 20.00 S/. 40.00 S/. 480.00
S/. 12.00 S/. 144.00 S/. 1,728.00
S/. 1.00 S/. 5.00 S/. 60.00
S/. 3.00 S/. 15.00 S/. 180.00
S/. 1.00 S/. 4.00 S/. 48.00
S/. 413.00 S/. 4,956.00
MES 8
GASTOS ADMINISTRATIVOS

Años 2019 2020

Remuneración 99103.33 99103.33
Servicios 12598.80 12598.80
Agua 3000.00 3000.00
Luz 7200.00 7200.00
Internet 2398.80 2398.80
UTILES OFICINA 4956.00 4956.00
Suministros de Impieza 7617.60 7617.60
Total 124275.73 124275.73

GASTOS DE VENTA

Años 2019 2020

Publicidad pagina web 46.80 46.80
Delivery
ANuncios en APP 0.00 0.00
Anuncios en Facebook 180.00 180.00
Total 226.80 226.80
 2021 2022 2023
99103.33 99103.33 99103.33
12598.80 12598.80 12598.80
3000.00 3000.00 3000.00
7200.00 7200.00 7200.00
2398.80 2398.80 2398.80
4956.00 4956.00 4956.00
7617.60 7617.60 7617.60
124275.73 124275.73 124275.73

2021 2022 2023

46.80 46.80 46.80

0.00 0.00 0.00

180.00 180.00 180.00
226.80 226.80 226.80
 Años 2019 2020 2021
ALQUILER LOCAL 74400.00 74400.00 74400.00
Remuneración 99103.33 99103.33 99103.33
Servicios 12598.80 12598.80 12598.80
Agua 3000.00 3000.00 3000.00
Luz 7200.00 7200.00 7200.00
Internet 2398.80 2398.80 2398.80
UTILES OFICINA 4956.00 4956.00 4956.00
Suministros de
Limpieza
7617.60 7617.60 7617.60
Total 198675.73 198675.73 198675.73
 2022 2023
74400.00 74400.00
99103.33 99103.33
12598.80 12598.80
3000.00 3000.00
7200.00 7200.00
2398.80 2398.80
4956.00 4956.00
7617.60 7617.60
198675.73 198675.73
 CARGOS CANTIDAD SUELDO BRUTO

GERENTE GENERAL 1 4377

JEFE DE OPERACIONES
1 1824
( LOGÍSTICA Y PRODUCCIÓN)
CHEFF PRINCIPAL 1 5000
AYUDANTE FULL TIME 3 2626
NUTRICIONISTAS 1 3000
MOZO 3 2626
ADMINISTRADOR 1 3283
TOTAL 11 22734.78
 Costo mensual por
GRATIFICACIÓN ESSALUD 9% CTS
persona
500.00 540.00 583.33 6000.00

208.33 225.00 243.06 2500.00

5000.00
300.00 324.00 350.00 3600.00
3000.00
300.00 324.00 350.00 3600.00
375.00 405.00 437.50 4500.00
1683.33 1818.00 1963.89 28200.00
COSTO ANUAL
TOTAL
72000.00

30000.00

60000.00
43200.00
36000.00
43200.00
54000.00
338400.00
 15%

MENSUAL
DESCRIPCIÓN ENERO FEBRERO MARZO ABRIL
MENÚ 1 125 144 165 190
MENÚ 2 125 144 165 190
MENÚ 3 130 150 172 198
MENÚ 4 120 138 159 183
TOTAL 500 575 661 760

DESCRIPCIÓN 2019 2020 2021 2022

MENÚ 1 3625 4169 4794 5513
MENÚ 2 3625 4169 4794 5513
MENÚ 3 3770 4336 4986 5734
MENÚ 4 3480 4002 4603 5293
TOTAL 14501 16676 19177 22054

PORCENTAJE DE CRECIMIENTO ESTIMADO

INGRESOS MENSUAL
ENERO FEBRERO
DESCRIPCIÓN
Q P Total Q
MENÚ 1: ENSALADA DE ALCACHOFA 125 S/. 24.00 S/. 3,000.00 143.75
MENÚ 2: PESCADO EN PAPEL ALUMINIO 125 S/. 26.00 S/. 3,250.00 143.75
MENÚ 3: CHAUFA DE QUINUA 130 S/. 26.00 S/. 3,380.00 149.5
MENÚ DE 4 120 S/. 25.00 S/. 3,000.00 138
TOTAL S/. 12,630.00
S/. 25.25

INGRESOS ANUAL
DESCRIPCIÓN 2019 2020 2021 2022
MENÚ 1: ENSALADA DE ALCACHOFA 87005 92225 99603 109564
MENÚ 2: PESCADO EN PAPEL ALUMINIO 94255 99911 107904 118694
MENÚ 3: CHAUFA DE QUINUA 98026 103907 112220 123442
MENÚ DE 4 87005 92225 99603 109564
TOTAL 366291 388269 419330 461263
 MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE
219 251 289 333 382 440 506
219 251 289 333 382 440 506
227 261 301 346 398 457 526
210 241 278 319 367 422 485
875 1006 1157 1330 1530 1759 2023

2023
6341
6341
6594
6087
25362

15%

FEBRERO MARZO ABRIL

P Total Q P Total Q P
S/. 24.00 S/. 3,450.00 165 S/. 24.00 S/. 3,967.50 190 S/. 24.00
S/. 26.00 S/. 3,737.50 165.3125 S/. 26.00 S/. 4,298.13 190 S/. 26.00
S/. 26.00 S/. 3,887.00 171.925 S/. 26.00 S/. 4,470.05 198 S/. 26.00
S/. 25.00 S/. 3,450.00 158.7 S/. 25.00 S/. 3,967.50 183 S/. 25.00
S/. 14,524.50 S/. 16,703.18

2023
122711
132937
138255
122711
516615
 DICIEMBRE TOTAL
582 3625
582 3625
605 3770
558 3480
2326 14501

ABRIL MAYO JUNIO

Total Q P Total Q P Total
S/. 4,562.63 219 S/. 24.00 S/. 5,247.02 251 S/. 24.00 S/. 6,034.07
S/. 4,942.84 219 S/. 26.00 S/. 5,684.27 251 S/. 26.00 S/. 6,536.91
S/. 5,140.56 227 S/. 26.00 S/. 5,911.64 261 S/. 26.00 S/. 6,798.39
S/. 4,562.63 210 S/. 25.00 S/. 5,247.02 241 S/. 25.00 S/. 6,034.07
S/. 19,208.65 S/. 22,089.95 S/. 25,403.44
 JULIO AGOSTO SETIEMBRE
Q P Total Q P Total Q
289 S/. 24.00 S/. 6,939.18 333 S/. 24.00 S/. 7,980.06 382
289 S/. 26.00 S/. 7,517.45 333 S/. 26.00 S/. 8,645.06 382
301 S/. 26.00 S/. 7,818.15 346 S/. 26.00 S/. 8,990.87 398
278 S/. 25.00 S/. 6,939.18 319 S/. 25.00 S/. 7,980.06 367
S/. 29,213.96 S/. 33,596.05
 SETIEMBRE OCTUBRE NOVIEMBRE
P Total Q P Total Q P
S/. 24.00 S/. 9,177.07 440 S/. 24.00 S/. 10,553.63 506 S/. 24.00
S/. 26.00 S/. 9,941.82 440 S/. 26.00 S/. 11,433.10 506 S/. 26.00
S/. 26.00 S/. 10,339.50 457 S/. 26.00 S/. 11,890.42 526 S/. 26.00
S/. 25.00 S/. 9,177.07 422 S/. 25.00 S/. 10,553.63 485 S/. 25.00
S/. 38,635.46 S/. 44,430.78
NOVIEMBRE DICIEMBRE
TOTAL
Total Q P Total
S/. 12,136.67 582 S/. 24.00 S/. 13,957.17 S/. 87,005.00
S/. 13,148.06 582 S/. 26.00 S/. 15,120.27 S/. 94,255.42
S/. 13,673.99 605 S/. 26.00 S/. 15,725.08 S/. 98,025.64
S/. 12,136.67 558 S/. 25.00 S/. 13,957.17 S/. 87,005.00
S/. 51,095.39 S/. 58,759.70 S/. 366,291.06
 Inversión en ACTIVO

Activo

Cocinas Industrial TEKA 5 quemadores

Congeladora COLDEX
Set 18 piezas ollas alemanas GRUNHOF
Juega de 12 piezas Espátula
Sartén aluminio IMUSA 20 cm
Pinza 15 cm acero inoxidable
Licuadora POTH industrial 2.2lts
olla arrocera de 3 LT
olla a presión IMACO de 2 tiempos
ADQUISICIÓN DE COMPUTAD0RA HP I3 19.5 PULGADAS
mesa de acero inoxidable 2 cuerpos
Escritorio
Uniforme
local, decorado y pintado
Balanza electrónica de 30 kilos HEKROTEX
Juego de set de cuchillos 6 piezas
Accesorios de Limpieza
útiles de escritorio
Total

Inversión Inta
Activo
Gestion Legal

Total

ESTRUCTURA DE INVERSIONES
Detalle
Inversión Tangible
Inversión Intangible
Capital de trabajo
Total inversión

PATRIMONIO
% DE DEUDA 70%
Por lo tanto cada socio deberá aportar
 Inversión en ACTIVOS TANGIBLES

Cantidad Costo Unitario sin IGV IGV Costo Unitario con IGV

1 S/. 677.97 S/. 122.03 S/. 800

1 S/. 1,016.95 S/. 183.05 S/. 1,200
3 S/. 322.03 S/. 57.97 S/. 380
1 S/. 123.73 S/. 22.27 S/. 146
3 S/. 42.37 S/. 7.63 S/. 50
4 S/. 12.71 S/. 2.29 S/. 15
2 S/. 406.78 S/. 73.22 S/. 480

2 S/. 474.58 S/. 85.42 S/. 560

1 S/. 381.36 S/. 68.64 S/. 450

3 S/. 1,271.19 S/. 228.81 S/. 1,500
2 S/. 211.86 S/. 38.14 S/. 250
1 S/. 186.44 S/. 33.56 S/. 220
5 S/. 67.80 S/. 12.20 S/. 80
1 S/. 5,711.86 S/. 1,028.14 S/. 6,740
1 S/. 152.54 S/. 27.46 S/. 180
1 S/. 123.73 S/. 22.27 S/. 146
1 S/. 537.97 S/. 96.83 S/. 634.80
1 S/. 350.00 S/. 63.00 S/. 413.00
23 S/. 12,071.86 S/. 2,172.94 S/. 14,244.80

Inversión Intangible
1.18
Columna1 Cant Costo Unitario con IGV Costo Unitario sin IGV
Constitución de la Empresa 1 S/149.00 S/. 126.27
Búsqueda y reserva de nombre 1 S/25.00 S/. 21.19
Inscripción de la marca 1 S/583.80 S/. 494.75
Registros públicos(1.08% UIT) 1 S/45.36 S/. 38.44
Trámite de licencia municipal 1 S/4,600.00 S/. 3,898.31
Legalización del Libro de Planillas 1 S/12.60 S/. 10.68
Libro de Planillas 1 S/80.00 S/. 67.80
Legalizar los libros contables 1 S/80.00 S/. 67.80
redes sociales 1 S/98.58 S/. 83.54
S/5,674.34 S/. 4,808.76

CTURA DE INVERSIONES
Total
19,759.80
5,674.34
 37,581.85
63,015.99

S/18,904.80
S/44,111.19
S/3,150.80
Valor Total sin IGV Valor Total con IGV

S/. 677.97 S/. 800

S/. 1,016.95 S/. 1,200
S/. 966.10 S/. 1,140
S/. 123.73 S/. 146
S/. 127.12 S/. 150
S/. 50.85 S/. 60
S/. 813.56 S/. 960

S/. 949.15 S/. 1,120

S/. 381.36 S/. 450

S/. 3,813.56 S/. 4,500
S/. 423.73 S/. 500
S/. 186.44 S/. 220
S/. 338.98 S/. 400
S/. 5,711.86 S/. 6,740
S/. 152.54 S/. 180
S/. 123.73 S/. 146
S/. 537.97 S/. 635
S/. 350.00 S/. 413
S/. 16,745.59 S/. 19,759.80

Valor Total con IGV Valor Total sin IGV

S/. 149.00 S/. 126.27
$ 25.00 $ 21.19
S/. 583.80 S/. 494.75
$ 45.36 $ 38.44
S/. 4,600.00 S/. 3,898.31
S/. 12.60 S/. 10.68
$ 80.00 $ 67.80
S/. 80.00 S/. 67.80
S/. 98.58 S/. 83.54
S/. 5,674.34 S/. 4,808.8
 CONCEPTO
Jan-20 Feb-20
INGRESOS
por ventas S/. 12,630 S/. 14,525
EGRESOS S/. 22,110 S/. 22,943
costos fijos S/. 16,556 S/. 16,556
costos variables S/. 5,554 S/. 6,387

FLUJO DE EFECTIVO S/. -9,480 S/. -8,419

EFECTIVO ACUMULAADO S/. -9,479.98 S/. -17,898.51
CAPITAL DE TRABAJO S/. -37,581.85
 MESES DEL PRIMER AÑO 2020
Mar-20 Apr-20 May-20 Jun-20

S/. 16,703 S/. 19,209 S/. 22,090 S/. 25,403

S/. 23,901 S/. 25,003 S/. 26,270 S/. 27,727
S/. 16,556 S/. 16,556 S/. 16,556 S/. 16,556
S/. 7,345 S/. 8,446 S/. 9,713 S/. 11,170

S/. -7,198 S/. -5,794 S/. -4,180 S/. -2,323

S/. -25,096.38 S/. -30,890.47 S/. -35,070.24 S/. -37,393.52

0
S DEL PRIMER AÑO 2020
Jul-20 Aug-20 Sep-20 Oct-20

S/. 29,214 S/. 33,596 S/. 38,635 S/. 44,431

S/. 29,402 S/. 31,329 S/. 33,545 S/. 36,093
S/. 16,556 S/. 16,556 S/. 16,556 S/. 16,556
S/. 12,846 S/. 14,773 S/. 16,989 S/. 19,537

S/. -188 S/. 2,267 S/. 5,090 S/. 8,337

S/. -37,581.85 S/. -35,314.98 S/. -30,224.63 S/. -21,887.29
 Nov-20 Dec-20 TOTAL

S/. 51,095 S/. 58,760 S/. 366,291.06

S/. 39,024 S/. 42,394 S/. 359,741.40
S/. 16,556 S/. 16,556 S/. 198,675.73
S/. 22,468 S/. 25,838 S/. 161,065.67
S/. -
S/. 12,071 S/. 16,366 S/. 6,549.66
S/. -9,815.89 S/. 6,549.66
 MENÚ 1: OBESIDAD, DIABETES
ENSALADA DE ALCACHOFA
Ingredientes: 1 persona Cantidad Unidad
4 corazones de alcachofas 1 kg
1 tomate 0.15 kg
2 cdtas de vinagre blanco 0.02 ml
1/4 de unidad de ajo 0.00375 kg
1 cdta de aceite de oliva extra virgen 0.005 lt
1 taza de lechugas frescas 0.03 Kg
100 gr de queso fresco light 0.1 Kg

MENÚ 2: OBESIDAD
PESCADO EN PAPEL ALUMINIO
Ingredientes: 1 persona Cantidad Unidad
150 gr de pescado crudo 0.150 kg
1 cdta de ajo molido 0.023 g
1/2 cdta eneldo o anís falso 0.139 g
5 ml de jugo de limón 0.005 lt
Otros 1 cantidad

MENÚ 3: DIABETES
CHAUFA DE QUINUA
Ingredientes: 1 persona Cantidad Unidad
1/2 taza de quinua cocida 0.019 kg
1 cdta kión rallado 0.010
1 puñado de cebolla china picada 0.050 kg
1/2 taza de brócoli cocido 0.075 kg
1/4 taza de champiñones picado en láminas 0.100 g
1/4 de taza de pimiento picado 0.030
100g (crudo) de pechuga de pollo 0.100 kg
1 huevo en forma de omelette (picado) 0.062 kg
1 cda sillao (15 ml) 0.030 ml
2 cdtas de aceite vegetal (pref. Canola) 0.014 ml
Otros 1 cantidad

MENU 1
ENSALADA DE GARBANZO Y ATUN
Ingredientes Cantidad Unidad
Garbanzos cocidos 1.000 Kg
Cebolla 0.500 Kg
2 latas atún en aceite de oliva 5.000 Uni
Tomates 0.500 Kg
8 dientes ajo picados 6.000 Uni
Perejil 0.250 Kg
Vinagre 1.000 Uni
Limon 0.500 Kg
Otros 1.000 Cantidad
ES
Produccion de Mensuales (C
Costo Unitario Importe
S/4.25 S/4.250
S/1.76 S/0.264
S/2.29 S/0.046
S/1.60 S/0.006
S/32.99 S/0.165 S/.12.26
S/2.50 S/0.075 S/.9.74
S/24.50 S/2.450 S/.11.13
S/69.89 S/7.256 S/.11.31

Costo por plato S/7.256 400

Envío S/5.00 S/2,902.30
Costo total S/12.256
Precio sugerido S/22.00
Margen de ganancia 44%

IO
Costo Unitario Importe
S/25.00 S/3.750
S/6.99 S/0.163
S/3.30 S/0.458
S/13.00 S/0.065
S/0.30 S/0.300
S/48.59 S/4.736

Costo por plato S/4.74 400

Envío S/5.00 S/1,894.36
Costo total S/9.74
Precio sugerido S/22.00
Margen de ganancia 56%

Costo Unitario Importe

S/12.00 S/0.222
S/12.70 S/0.127
S/2.25 S/0.11
S/6.89 S/0.517
S/17.19 S/1.719
 S/1.67 S/0.050
S/23.99 S/2.399
S/4.80 S/0.298
S/4.05 S/0.122
S/18.90 S/0.266
S/0.30 S/0.300
S/104.74 S/6.132

Costo por plato S/6.13 400

Envío S/5.00 S/2,452.66
Costo total S/11.13
Precio sugerido S/22.00
Margen de ganancia 49%

TUN
Costo unitario Importe
S/. 9.00 S/. 9.000
S/. 1.00 S/. 0.500
S/. 4.00 S/. 20.000
S/. 1.00 S/. 0.500
S/. 0.10 S/. 0.600
S/. 5.00 S/. 1.250
S/. 2.00 S/. 2.000
S/. 8.00 S/. 4.000
S/. 0.03 S/. 0.030

COSTO TOTAL S/. 37.880

COSTO POR PLATO 6.31
ENVIO 5.00
COSTO TOTAL 11.31
PREIO SUGERIODO 22.00
MARGEN 48.58%
duccion de Mensuales (COSTOS)
Año 2020
Mes Jan-18
ENSALADA DE ALCACHOFA 125
PESCADO EN PAPEL ALUMINIO 125
CHAUFA DE QUINUA 130
ENSALADA DE GARBANZO Y ATUN 120
ENSALADA DE ALCACHOFA S/.1,532
PESCADO EN PAPEL ALUMINIO S/.1,217
CHAUFA DE QUINUA S/.1,447
ENSALADA DE GARBANZO Y ATUN S/.1,358
Total ventas mensuales S/.5,554

COSTO DE PRODUCCION ANUAL

Meses
total
ENSALADA DE ALCACHOFA
PESCADO EN PAPEL ALUMINIO
CHAUFA DE QUINUA
ENSALADA DE GARBANZO Y ATUN
S/.12.26 ENSALADA DE ALCACHOFA
S/.9.74 PESCADO EN PAPEL ALUMINIO
S/.11.13 CHAUFA DE QUINUA
S/.11.31 ENSALADA DE GARBANZO Y ATUN
PROG VENTAS s/
PLATOS DESCARTABLES 25 UNI
CUBIERTOS 12 UNID
CT PRODUCCIÓN
 Feb-18 Mar-18 Apr-18 May-18
144 165 190 219
144 165 190 219
150 172 198 227
138 159 183 210
S/.1,762 S/.2,026 S/.2,330 S/.2,679
S/.1,400 S/.1,609 S/.1,851 S/.2,129
S/.1,664 S/.1,914 S/.2,201 S/.2,531
S/.1,561 S/.1,795 S/.2,065 S/.2,374
S/.6,387 S/.7,345 S/.8,446 S/.9,713

2020 2021 2022 2023

14,501 12,674 19,177 22,054
3,625 4,169 4,794 5,513
3,625 4,169 4,794 5,513
3,770 4,336 4,986 5,734
3,480 4,002 4,603 5,293
44429.65 51094.10 58758.21 67571.94
35294.64 40588.83 46677.16 53678.73
41968.72 48264.03 55503.64 63829.18
39372.66 45278.56 52070.35 59880.90
161065.67 185225.52 213009.35 244960.75
1120 1088 1360 1520
560 544 680 760
162,745.67 186,857.52 215,049.35 247,240.75
 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18
251 289 333 382 440 506 582
251 289 333 382 440 506 582
261 301 346 398 457 526 605
241 278 319 367 422 485 558
S/.3,081 S/.3,544 S/.4,075 S/.4,686 S/.5,389 S/.6,198 S/.7,127
S/.2,448 S/.2,815 S/.3,237 S/.3,723 S/.4,281 S/.4,923 S/.5,662
S/.2,911 S/.3,347 S/.3,849 S/.4,427 S/.5,091 S/.5,854 S/.6,733
S/.2,731 S/.3,140 S/.3,611 S/.4,153 S/.4,776 S/.5,492 S/.6,316
S/.11,170 S/.12,846 S/.14,773 S/.16,989 S/.19,537 S/.22,468 S/.25,838

2024 25UN
25362 12UN
6,341
6,341
6,594
6,087
77707.73
61730.54
73403.56
68863.03
281704.86
1760
880
284,344.86
 Total
3625
3625
3770
3480
S/.44,430
S/.35,295
S/.41,969
S/.39,373
S/.161,066
 %INVERSIÓN IR RE=Rlr+B*(Rm-RLR)
100% 30%

COSTO TASA
DEUDA CON %PATRIMON ACCIONISTA
ESCENARIO %DEUDA COSTO DEUDA BENEFICIO BETA
IO (recursos
TRIBUTARIO propios)

1 0% 0.00% 0.00% 100.00% 0.00% 1

2 10% 10.00% 10.00% 90.00% 18.00% 1.1
3 20% 20.00% 20.00% 80.00% 20.00% 1.2
4 30% 28.32% 28.32% 70.00% 25.00% 1.3
5 40% 40.00% 40.00% 60.00% 40.00% 1.7
6 50% 50.00% 50.00% 50.00% 45.00% 2.15
7 60% 60.00% 60.00% 40.00% 50.00% 2.3
8 70% 70.00% 70.00% 30.00% 55.00% 2.7
9 80% 80.00% 80.00% 20.00% 60.00% 3.1
10 90% 90.00% 90.00% 10.00% 65.00% 3.7
11 100% 100.00% 100.00% 0.00% 70.00% 4
ECONÓMICO

RE: tasa del inversionista 18%

Rlr: tasa libre de riesgo 5%
RM: rendimiento de mercado 15% BETA: RIESGO DEL PROYEC

SI LA DEUDA INCREMENTA EN 50% EL ACCIONISTA EXIGE UNA TASA DE 26.50%

0 1 2 3
FLUJO ECONÓMICO -58677.43 4642.86 2508.47 5378.12

FLUJO FINANCIERO 0.00 0.00 0.00 WACC

 VPN=-CV+(Ventas(1-Pi))/((1+i)^n)
VPN=-CV+(Ventas(1-Pi))/((1+Wacc)^n)

COSTO COSTO VALOR PRESENTE

PONDERAD VALOR PRESENTE FLUJO
PONDERADO WACC FLUJO DE CAJA
O DE LA DE CAJA ECONÓMICO
DEL CAPITAL FINANCIERO
DEUDA
VALOR PRESENTE CON
WACC
0.00% 0.00% 0.00% 92,044.59 92,044.59 10.00
1.00% 16.20% 17.20% 71,592.67 73,616.25 5.37
4.00% 16.00% 20.00% 71,386.66 71,550.56 4.91
8.4960% 17.500% 26.00% 69,850.98 68,293.01 4.08
16.00% 24.00% 40.00% 65,506.51 63,888.88 2.76
25.00% 22.50% 47.50% 64,342.81 62,261.86 2.29
36.00% 20.0% 56.00% 63,827.78 60,988.83 1.88
49.00% 16.50% 65.50% 63,312.74 60,047.99 1.53
64.00% 12.00% 76.00% 62,797.71 59,388.74 1.24
81.00% 6.50% 87.50% 62,282.67 58,951.00 1.00
100.00% 0.00% 100.00% 61,767.64 58,677.43 0.81
FINANCIERO
WACC:COSTO DE CAPITAL PROMEDIO PONDERADO (DEL BANCO + INVERSIONISTA)

ETA: RIESGO DEL PROYECTO EN RELACION AL MERCADO Los miembros del grupo decidieron
aportar el 30% de la inversión
PATRIMONIO 30% 18,904.80
DEUDA 70% 44,111.19
26.5% 63,015.99
Por lo tanto cada socio 3,150.80
deberá aportar
4 5
15119.72 33367.17

< COK
NCO + INVERSIONISTA)
 FLUJO DE C
Ingresos operacionales
APERTURA 2020
ventas 0.00 366291.06

Egresos operacionales 58677.43 361648.20

INVERSIÓN 58677.43
compra de inventario 0.00 162745.67
Gastos operativos 0.00 198902.53
gasto administrativo 0.00 124275.73
gasto de ventas 0.00 226.80
Alquiler 0.00 74400.00

FLUJO ECONÓMICO -58677.43 4642.86

FLUJO DEL SER

APERTURA 2020
PRESTAMO 44111.19
PAGO CUOTA DE PRESTAMO #REF!
AHORRO TRIBUTARIO #REF!

SERVICIO DE LA DEUDA 44111.19 #REF!

FLUJO DE C
2020
S/. - 44111.19 #REF!
S/. - 0.00 0.00
FLUJO DE CAJA FINANCIERO 44111.19 #REF!
 FLUJO DE CAJA ECONOMICO
2021 2022 2023 2024
388268.52 419330.00 461263.00 516614.57

385760.05 413951.88 446143.28 483247.40

186857.52 215049.35 247240.75 284344.86

198902.53 198902.53 198902.53 198902.53
124275.73 124275.73 124275.73 124275.73
226.80 226.80 226.80 226.80
74400.00 74400.00 74400.00 74400.00

2508.47 5378.12 15119.72 33367.17

FLUJO DEL SERVICIO DE LA DEUDA

2021 2022 2023 2024

#REF! #REF! #REF! #REF!

#REF! #REF! #REF! #REF!

#REF! #REF! #REF! #REF!

FLUJO DE CAJA FINANCIERO

2021 2022 2023 2024
#REF! #REF! #REF! #REF!
0.00 0.00 0.00 0.00
#REF! #REF! #REF! #REF!
Producto
Moneda del Credito Soles
Tasa de Interes Compensatorio (TEA) 17.45% ANUAL
Tipo de Cuota Ordinaria
Monto de Cuota Ordinaria 2163.88
Plazo de Credito 24 MESES
Periodo de Gracia 0
Monto a Financiar S/ 44,111.19

PERIODO CUOTA INTERES AMORTIZACION SALDO

0 44111.19
1 2163.88 595.23 1568.65 42542.54
2 2163.88 574.06 1589.82 40952.71
3 2163.88 552.61 1611.27 39341.44
4 2163.88 530.86 1633.02 37708.42
5 2163.88 508.83 1655.05 36053.37
6 2163.88 486.50 1677.39 34375.99
7 2163.88 463.86 1700.02 32675.97
8 2163.88 440.92 1722.96 30953.01
9 2163.88 417.67 1746.21 29206.80
10 2163.88 394.11 1769.77 27437.03
11 2163.88 370.23 1793.65 25643.38
12 2163.88 346.03 1817.86 23825.52
13 2163.88 321.50 1842.39 21983.14
14 2163.88 296.64 1867.25 20115.89
15 2163.88 271.44 1892.44 18223.45
16 2163.88 245.90 1917.98 16305.47
17 2163.88 220.02 1943.86 14361.61
18 2163.88 193.79 1970.09 12391.52
19 2163.88 167.21 1996.67 10394.85
20 2163.88 140.27 2023.62 8371.23
21 2163.88 112.96 2050.92 6320.31
22 2163.88 85.28 2078.60 4241.72
23 2163.88 57.24 2106.64 2135.07
24 2163.88 28.81 2135.07 0.00
TOTAL 51933.15 7821.96 44111.19
convertir la TEA en TEM 1.349%

DESCUENTO ESCUDO FISCAL

172.62
166.48
160.26
153.95
147.56
141.08
134.52
127.87
121.13
114.29
107.37
100.35
93.23
86.02
78.72
71.31
63.81
56.20
48.49
40.68
32.76
24.73
16.60
8.35
2268.37
Producto ACTIVO FIJO
Moneda del Credito Soles
Tasa de Interes Compensatorio (TEA)/TEM 15.600% 15.60% Convertir TEA a TEM
Tipo de Cuota Ordinaria
Monto de Cuota Ordinaria 1116.908760424
Plazo de Credito 60 meses
Taza del Inmueble 0%
Periodo de Gracia 60 meses
Monto a Financiar S/ 44,111.19
S/. 45,739.17

PERIODO CUOTA INTERES AMORTIZACION SALDO DESCUENTO ESCUDO FI

29%
0 S/ 44,111.19
1 S/. 0.00 S/. 536.12 0 S/. 44,647.31 S/. 155.47
2 S/. 0.00 S/. 542.63 0 S/. 45,189.94 S/. 157.36
3 S/. 0.00 S/. 549.23 0 S/. 45,739.17 S/. 159.28
4 S/. 1,116.91 S/. 555.90 S/. 561.01 S/. 45,178.16 S/. 161.21
5 S/. 1,116.91 S/. 549.08 S/. 567.82 S/. 44,610.33 S/. 159.23
6 S/. 1,116.91 S/. 542.18 S/. 574.73 S/. 44,035.61 S/. 157.23
7 S/. 1,116.91 S/. 535.20 S/. 581.71 S/. 43,453.90 S/. 155.21
8 S/. 1,116.91 S/. 528.13 S/. 588.78 S/. 42,865.12 S/. 153.16
9 S/. 1,116.91 S/. 520.97 S/. 595.94 S/. 42,269.18 S/. 151.08
10 S/. 1,116.91 S/. 513.73 S/. 603.18 S/. 41,666.00 S/. 148.98
11 S/. 1,116.91 S/. 506.40 S/. 610.51 S/. 41,055.49 S/. 146.86
12 S/. 1,116.91 S/. 498.98 S/. 617.93 S/. 40,437.56 S/. 144.70
13 S/. 1,116.91 S/. 491.47 S/. 625.44 S/. 39,812.12 S/. 142.53
14 S/. 1,116.91 S/. 483.87 S/. 633.04 S/. 39,179.07 S/. 140.32
15 S/. 1,116.91 S/. 476.17 S/. 640.74 S/. 38,538.34 S/. 138.09
16 S/. 1,116.91 S/. 468.39 S/. 648.52 S/. 37,889.81 S/. 135.83
17 S/. 1,116.91 S/. 460.50 S/. 656.41 S/. 37,233.41 S/. 133.55
18 S/. 1,116.91 S/. 452.53 S/. 664.38 S/. 36,569.02 S/. 131.23
19 S/. 1,116.91 S/. 444.45 S/. 672.46 S/. 35,896.57 S/. 128.89
20 S/. 1,116.91 S/. 436.28 S/. 680.63 S/. 35,215.94 S/. 126.52
21 S/. 1,116.91 S/. 428.01 S/. 688.90 S/. 34,527.03 S/. 124.12
22 S/. 1,116.91 S/. 419.63 S/. 697.28 S/. 33,829.76 S/. 121.69
23 S/. 1,116.91 S/. 411.16 S/. 705.75 S/. 33,124.01 S/. 119.24
24 S/. 1,116.91 S/. 402.58 S/. 714.33 S/. 32,409.68 S/. 116.75
25 S/. 1,116.91 S/. 393.90 S/. 723.01 S/. 31,686.67 S/. 114.23
26 S/. 1,116.91 S/. 385.11 S/. 731.80 S/. 30,954.87 S/. 111.68
27 S/. 1,116.91 S/. 376.22 S/. 740.69 S/. 30,214.18 S/. 109.10
28 S/. 1,116.91 S/. 367.22 S/. 749.69 S/. 29,464.49 S/. 106.49
29 S/. 1,116.91 S/. 358.10 S/. 758.80 S/. 28,705.68 S/. 103.85
30 S/. 1,116.91 S/. 348.88 S/. 768.03 S/. 27,937.65 S/. 101.18
 31 S/. 1,116.91 S/. 339.55 S/. 777.36 S/. 27,160.29 S/. 98.47
32 S/. 1,116.91 S/. 330.10 S/. 786.81 S/. 26,373.48 S/. 95.73
33 S/. 1,116.91 S/. 320.54 S/. 796.37 S/. 25,577.11 S/. 92.96
34 S/. 1,116.91 S/. 310.86 S/. 806.05 S/. 24,771.06 S/. 90.15
35 S/. 1,116.91 S/. 301.06 S/. 815.85 S/. 23,955.21 S/. 87.31
36 S/. 1,116.91 S/. 291.15 S/. 825.76 S/. 23,129.45 S/. 84.43
37 S/. 1,116.91 S/. 281.11 S/. 835.80 S/. 22,293.65 S/. 81.52
38 S/. 1,116.91 S/. 270.95 S/. 845.96 S/. 21,447.69 S/. 78.58
39 S/. 1,116.91 S/. 260.67 S/. 856.24 S/. 20,591.45 S/. 75.59
40 S/. 1,116.91 S/. 250.26 S/. 866.65 S/. 19,724.81 S/. 72.58
41 S/. 1,116.91 S/. 239.73 S/. 877.18 S/. 18,847.63 S/. 69.52
42 S/. 1,116.91 S/. 229.07 S/. 887.84 S/. 17,959.79 S/. 66.43
43 S/. 1,116.91 S/. 218.28 S/. 898.63 S/. 17,061.16 S/. 63.30
44 S/. 1,116.91 S/. 207.36 S/. 909.55 S/. 16,151.61 S/. 60.13
45 S/. 1,116.91 S/. 196.30 S/. 920.61 S/. 15,231.00 S/. 56.93
46 S/. 1,116.91 S/. 185.11 S/. 931.80 S/. 14,299.21 S/. 53.68
47 S/. 1,116.91 S/. 173.79 S/. 943.12 S/. 13,356.09 S/. 50.40
48 S/. 1,116.91 S/. 162.33 S/. 954.58 S/. 12,401.50 S/. 47.07
49 S/. 1,116.91 S/. 150.72 S/. 966.18 S/. 11,435.32 S/. 43.71
50 S/. 1,116.91 S/. 138.98 S/. 977.93 S/. 10,457.39 S/. 40.30
51 S/. 1,116.91 S/. 127.10 S/. 989.81 S/. 9,467.58 S/. 36.86
52 S/. 1,116.91 S/. 115.07 S/. 1,001.84 S/. 8,465.74 S/. 33.37
53 S/. 1,116.91 S/. 102.89 S/. 1,014.02 S/. 7,451.72 S/. 29.84
54 S/. 1,116.91 S/. 90.57 S/. 1,026.34 S/. 6,425.38 S/. 26.26
55 S/. 1,116.91 S/. 78.09 S/. 1,038.82 S/. 5,386.56 S/. 22.65
56 S/. 1,116.91 S/. 65.47 S/. 1,051.44 S/. 4,335.12 S/. 18.99
57 S/. 1,116.91 S/. 52.69 S/. 1,064.22 S/. 3,270.90 S/. 15.28
58 S/. 1,116.91 S/. 39.75 S/. 1,077.16 S/. 2,193.74 S/. 11.53
59 S/. 1,116.91 S/. 26.66 S/. 1,090.25 S/. 1,103.50 S/. 7.73
60 S/. 1,116.91 S/. 13.41 S/. 1,103.50 S/. 0.00
TOTAL S/. 63,663.80 S/. 19,552.61 S/. 45,739.17 S/. 0.00
Convertir TEA a TEM 1.215374% 1.22%

1039.80588
1116.90876

DESCUENTO ESCUDO FISCAL

29%

S/. 155.47
S/. 157.36
S/. 159.28
S/. 161.21
S/. 159.23
S/. 157.23
S/. 155.21
S/. 153.16
S/. 151.08
S/. 148.98
S/. 146.86
S/. 144.70
S/. 142.53
S/. 140.32
S/. 138.09
S/. 135.83
S/. 133.55
S/. 131.23
S/. 128.89
S/. 126.52
S/. 124.12
S/. 121.69
S/. 119.24
S/. 116.75
S/. 114.23
S/. 111.68
S/. 109.10
S/. 106.49
S/. 103.85
S/. 101.18
S/. 98.47
S/. 95.73
S/. 92.96
S/. 90.15
S/. 87.31
S/. 84.43
S/. 81.52
S/. 78.58
S/. 75.59
S/. 72.58
S/. 69.52
S/. 66.43
S/. 63.30
S/. 60.13
S/. 56.93
S/. 53.68
S/. 50.40
S/. 47.07
S/. 43.71
S/. 40.30
S/. 36.86
S/. 33.37
S/. 29.84
S/. 26.26
S/. 22.65
S/. 18.99
S/. 15.28
S/. 11.53
S/. 7.73

S/. 0.00