Presupuesto de ingreso

SECCION Año 1 Año 2 Año 3 Año 4

ABARROTES S/. 288,024.34 S/. 302,425.56 S/. 317,546.82 S/. 333,424.17
PRODUCTOS D S/. 127,892.20 S/. 134,286.81 S/. 141,001.14 S/. 148,051.21
GOLOSINAS S/. 52,926.21 S/. 55,572.52 S/. 58,351.14 S/. 61,268.71
GASEOSAS S/. 108,858.17 S/. 114,301.07 S/. 120,016.13 S/. 126,016.94
BEBIDAS AL S/. 21,282.59 S/. 22,346.71 S/. 23,464.05 S/. 24,637.26
FRUTAS S/. 15,555.24 S/. 16,333.00 S/. 17,149.66 S/. 18,007.14
VERDURAS S/. 22,044.96 S/. 23,147.21 S/. 24,304.56 S/. 25,519.79
CARNES S/. 13,024.80 S/. 13,676.04 S/. 14,359.84 S/. 15,077.84
EMBUTIDOS S/. 10,239.53 S/. 10,751.51 S/. 11,289.09 S/. 11,853.54
MENESTRAS S/. 26,086.05 S/. 27,390.35 S/. 28,759.87 S/. 30,197.87
PANES,KEKES S/. 3,450.28 S/. 3,622.79 S/. 3,803.94 S/. 3,994.12

Total S/. 689,384.36 S/. 723,853.57 S/. 760,046.26 S/. 798,048.59

Presupuesto de ingreso
Año 5 Año 6 Año 7 Año 8 Año 9 Año 10
S/. 350,095.38 S/. 367,600.15 S/. 385,980.16 S/. 405,279.17 S/. 425,543.13 S/. 446,820.27
S/. 155,453.77 S/. 163,226.45 S/. 171,387.78 S/. 179,957.16 S/. 188,955.02 S/. 198,402.78
S/. 64,332.14 S/. 67,548.75 S/. 70,926.18 S/. 74,472.49 S/. 78,196.12 S/. 82,105.92
S/. 132,317.78 S/. 138,933.67 S/. 145,880.35 S/. 153,174.38 S/. 160,833.09 S/. 168,874.75
S/. 25,869.12 S/. 27,162.58 S/. 28,520.71 S/. 29,946.74 S/. 31,444.08 S/. 33,016.28
S/. 18,907.49 S/. 19,852.87 S/. 20,845.51 S/. 21,887.78 S/. 22,982.17 S/. 24,131.28
S/. 26,795.79 S/. 28,135.58 S/. 29,542.36 S/. 31,019.48 S/. 32,570.45 S/. 34,198.97
S/. 15,831.72 S/. 16,623.31 S/. 17,454.47 S/. 18,327.20 S/. 19,243.56 S/. 20,205.73
S/. 12,446.22 S/. 13,068.53 S/. 13,721.95 S/. 14,408.05 S/. 15,128.45 S/. 15,884.88
S/. 31,707.76 S/. 33,293.15 S/. 34,957.80 S/. 36,705.69 S/. 38,540.97 S/. 40,468.03
S/. 4,193.83 S/. 4,403.52 S/. 4,623.70 S/. 4,854.88 S/. 5,097.63 S/. 5,352.51

S/. 837,950.99 S/. 879,848.55 S/. 923,840.98 S/. 970,033.01 S/. 1,018,534.66 S/. 1,069,461.40
 Estado de resut
CONCEPTO Año1 Año2
Ingresos S/. 689,384.36 S/. 723,853.57
(-) Costos Variables 510,655.08 536,187.83
UTILIDAD BRUTA S/. 178,729.28 S/. 187,665.74
(-) Costos Fijos 162,094.57 165,541.61
UTILIDAD ANTES DE INTERES E IMPUESTOS S/. 16,634.71 S/. 22,124.13
(-)Gastos Financieros (Interes) 8,018.15 6,684.12
UTILIDAD ANTES DE IMPUESTOS S/. 8,616.56 S/. 15,440.01
(-) 30 % Impuesto Renta S/. 2,584.97 S/. 4,632.00
UTILIDAD NETA S/. 6,031.59 S/. 10,808.01
 Estado de resutado presupuestado
Año3 Año4 Año5 Año6 Año7 Año8
S/. 760,046.26 S/. 798,048.59 S/. 837,950.99 S/. 879,848.55 S/. 923,840.98 S/. 970,033.01
562,997.23 591,147.09 620,704.44 651,739.66 684,326.65 718,542.98
S/. 197,049.03 S/. 206,901.50 S/. 217,246.55 S/. 228,108.89 S/. 239,514.33 S/. 251,490.03
165,298.48 165,055.35 164,868.64 164,044.88 164,187.23 163,780.51
S/. 31,750.55 S/. 41,846.15 S/. 52,377.92 S/. 64,064.02 S/. 75,327.10 S/. 87,709.52
5,135.64 3,338.23 1,251.88 - - -
S/. 26,614.91 S/. 38,507.92 S/. 51,126.04 S/. 64,064.02 S/. 75,327.10 S/. 87,709.52
S/. 7,984.47 S/. 11,552.37 S/. 15,337.81 S/. 19,219.20 S/. 22,598.13 S/. 26,312.86
S/. 18,630.44 S/. 26,955.54 S/. 35,788.23 S/. 44,844.81 S/. 52,728.97 S/. 61,396.66
 Año9 Año10
S/. 1,018,534.66 S/. 1,069,461.40
754,470.13 792,193.63
S/. 264,064.53 S/. 277,267.77
163,591.91 163,440.92
S/. 100,472.63 S/. 113,826.85
- -
S/. 100,472.63 S/. 113,826.85
S/. 30,141.79 S/. 34,148.06
S/. 70,330.84 S/. 79,678.80
 Flujo de C
CONCEPTO Año 0 Año1
Ingresos S/. 689,384.36
INVERSIÓN -41469.02
Activos fijos -38659.94
Activos diferidos -2809.08
Mercaderias 510,655.08
Insumos e Implementos de Trabajo 6,313.39
Mantenimiento y Reparaciones 773.20
Seguros 1,159.80
Gasto Administrativos 75,190.19
Gastos de Ventas 73,233.55
Depreciación 4,862.62
Amortizacion Activos diferidos 561.82
UTILIDAD ANTES DE INTERES E IMPUESTOS S/. 16,634.71
(-) 30 % Impuesto Renta S/. 2,584.97
UTILIDAD DESPUES DE IMPUESTOS S/. 14,049.74
CAPITAL DE TRABAJO -53790.09
CAPITAL DE TRABAJO FINAL
VALOR DE ACTIVO
DEPRECIACION 4,862.62
AMORTIZACION DE ACTIVOS 561.82
FLUJO DE CAJA ECONOMICO -95259.11 S/. 19,474.18
PRESTAMO BANCARIO 57155.46
AMORTIZACION -8298.55
INTERES -8018.15
ESCUDO FISCAL 30% 2405.445
FLUJO FINANCIERO 57155.46 S/. 13,581.08
FLUJO DE CAJA FINANCIERO -38103.65 S/. 5,893.11

VAN Y TIR ECONÓMICO

* Tasa del costo de oportunidad = 15.71%

AÑO FLUJOS DE EFECTIVO

0 -95259.11
1 S/. 19,474.18
2 S/. 20,248.18
3 S/. 26,388.71
4 S/. 32,776.31
5 S/. 39,375.56
6 S/. 46,463.99
 7 S/. 54,185.97
8 S/. 62,683.38
9 S/. 71,438.77
10 S/. 175,812.27
VAN ECONÓMICO S/. 109,449.98
TIR ECONÓMICO 33%

VAN Y TIR FINANCIERO

* Tasa del costo de oportunidad = 15.71%

AÑO FLUJOS DE EFECTIVO

0 -38103.65
1 S/. 5,893.11
2 S/. 7,627.34
3 S/. 9,640.37
4 S/. 11,977.00
5 S/. 14,689.25
6 S/. 46,463.99
7 S/. 54,185.97
8 S/. 62,683.38
9 S/. 71,438.77
10 S/. 175,812.27
VAN FINANCIERO S/. 111,126.66
TIR FINANCIERO 43%
 Flujo de Caja Económico y Finanaciero Anual
Año2 Año3 Año4 Año5 Año6 Año7
S/. 723,853.57 S/. 760,046.26 S/. 798,048.59 S/. 837,950.99 S/. 879,848.55 S/. 923,840.98
-1,128.32 -7,333.49 1,128.32

536,187.83 562,997.23 591,147.09 620,704.44 651,739.66 684,326.65

6,313.39 6,313.39 6,313.39 6,313.39 6,313.39 6,313.39
675.95 578.69 481.44 406.76 301.98 358.92
1,013.92 868.04 722.16 610.13 452.97 538.38
77,480.93 77,480.93 77,480.93 77,480.93 77,480.93 77,480.93
74,632.98 74,632.98 74,632.98 74,632.98 74,632.98 74,632.98
4,862.62 4,862.62 4,862.62 4,862.62 4,862.62 4,862.62
561.82 561.82 561.82 561.82
S/. 22,124.13 S/. 31,750.55 S/. 41,846.15 S/. 52,377.92 S/. 64,064.02 S/. 75,327.10
S/. 4,632.00 S/. 7,984.47 S/. 11,552.37 S/. 15,337.81 S/. 19,219.20 S/. 22,598.13
S/. 17,492.13 S/. 23,766.08 S/. 30,293.77 S/. 37,040.11 S/. 44,844.81 S/. 52,728.97
-2,668.39 -2,801.81 -2,941.90 -3,088.99 -3,243.44 -3,405.62

4,862.62 4,862.62 4,862.62 4,862.62 4,862.62 4,862.62

561.82 561.82 561.82 561.82
S/. 20,248.18 S/. 26,388.71 S/. 32,776.31 S/. 39,375.56 S/. 46,463.99 S/. 54,185.97

-9632.58 -11181.06 -12978.47 -15064.81

-6684.12 -5135.64 -3338.23 -1251.88
2005.236 1540.692 1001.469 375.564
S/. 12,620.83 S/. 16,748.34 S/. 20,799.31 S/. 24,686.31
S/. 7,627.34 S/. 9,640.37 S/. 11,977.00 S/. 14,689.25 S/. 46,463.99 S/. 54,185.97
 Año8 Año9 Año10
S/. 970,033.01 S/. 1,018,534.66 S/. 1,069,461.40
-1,128.32

718,542.98 754,470.13 792,193.63

6,313.39 6,313.39 6,313.39
196.23 120.79 60.40
294.35 181.19 90.59
77,480.93 77,480.93 77,480.93
74,632.98 74,632.98 74,632.98
4,862.62 4,862.62 4,862.62

S/. 87,709.52 S/. 100,472.63 S/. 113,826.85

S/. 26,312.86 S/. 30,141.79 S/. 34,148.06
S/. 61,396.66 S/. 70,330.84 S/. 79,678.80
-3,575.90 -3,754.69 -3,942.43
83213.28
12000
4,862.62 4,862.62 4,862.62

S/. 62,683.38 S/. 71,438.77 S/. 175,812.27

S/. 62,683.38 S/. 71,438.77 S/. 175,812.27