ESTRUCTURA DE LA INVERSION

VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO
I. ACTIVO FIJO
A. TANGIBLES
Maquinaria y/o Equipos S/. 29,950.00
Computadoras S/. 1,500.00 1 Unidad S/. 1,500.00
Equipo de Sonido S/. 5,000.00 1 Unidad S/. 5,000.00
Pelota Gymball S/. 30.00 10 Unidad S/. 300.00
Espejo S/. 120.00 4 Unidad S/. 480.00
Impresora S/. 100.00 1 Unidad S/. 100.00
Tubo galvanizado S/. 320.00 6 Unidad S/. 1,920.00
Caminadora S/. 2,500.00 2 Unidad S/. 5,000.00
Colchoneta S/. 35.00 10 Unidad S/. 350.00
Bicicleta spinning S/. 750.00 8 UNidad S/. 6,000.00
Prensa S/. 2,500.00 1 UNidad S/. 2,500.00
Hack S/. 1,800.00 1 UNidad S/. 1,800.00
Camara HD S/. 2,000.00 1 Unidad S/. 2,000.00
Maq para sentadillas S/. 3,000.00 1 UNidad S/. 3,000.00
Muebles y enseres S/. 2,780.00
Escritorio S/. 300.00 1 Unidad S/. 300.00
Silla de Trabajo S/. 30.00 1 Unidad S/. 30.00
Juego de muebles S/. 450.00 1 Unidad S/. 450.00
Muebles para PC S/. 150.00 1 Unidad S/. 150.00
Juego de Casilleros S/. 1,500.00 1 Unidad S/. 1,500.00
Mostrador de Vidrio S/. 350.00 1 Unidad S/. 350.00
Otros S/. 265.00
Extintor 120 2 Unidad S/. 240.00
Botiquin 25 1 Unidad S/. 25.00
Total Tangibles S/. 32,995.00

B. INTANGIBLES
COMPROBANTES DE PAGO S/. 100.00 1 millar S/. 100.00
LIC. DE FUNCIONAMIENTO S/. 180.00 1 documento S/. 180.00
SUNAT (GRATUITO) S/. 0.00 1 documento S/. 0.00
SEPARACION DE NOMBRE COMERCIAL
S/. 18.00 1 documento S/. 18.00
ELABORACION DE ESTATUTO S/. 300.00 1 documento S/. 300.00
NOTARIA S/. 300.00 1 documento S/. 300.00
INSCRIPCION DE REGUSTROS S/. 300.00 1 documento S/. 300.00
PUBLICOS
DEFENSA CIVIL S/. 200.00 1 documento S/. 200.00
TOTAL INTANGIBLES S/. 1,398.00
TOTAL ACTIVO FIJO S/. 34,393.00

II. CAPITAL DE TRABAJO

Gastos Administrativos S/. 1,850.00 1 mes S/. 1,850.00

Salarios S/. 6,867.00 1 mes S/. 6,867.00
Materiale S/. 2,070.00 1 mes S/. 2,070.00
Salarios S/. 10,787.00
TOTAL COSTOS S/. 45,180.00
 FUENTES DE FINANCIAMIENTO

DESTINO
FUENTE INVERSION CAPITAL DE
TOTAL %
FIJA TRABAJO
APORTE PROPIO S/. 16,000.00 S/. 5,685.61 S/. 21,685.61 48% 7%
PRESTAMO S/. 18,393.00 S/. 5,101.39 S/. 23,494.39 52% 24.34%

TOTAL S/. 34,393.00 S/. 10,787.00 S/. 45,180.00 100%

 3.36%
12.66%

16.02% COK
 PRESTAMO
MONTO S/. 23,494.39
TEA 0.12 0.14
PLAZO 24
SEG DESG 0.077
TEM 0.95 tasa equivalente
TEM SEG DES 0.003
TEM TOTAL 1.0%
CUOTA 1099.66

CRONOGRAMA DE PAGOS

MES SALDO AMORT. INTERES CUOTA

0 23494.39 0.00 0.00 0.00
1 22618.41 875.98 223.69 1099.66
2 21734.09 884.32 215.35 1099.66
3 20841.36 892.74 206.93 1099.66
4 19940.12 901.24 198.43 1099.66
5 19030.30 909.82 189.85 1099.66
6 18111.82 918.48 181.18 1099.66
7 17184.60 927.22 172.44 1099.66
8 16248.55 936.05 163.61 1099.66
9 15303.58 944.96 154.70 1099.66
10 14349.62 953.96 145.70 1099.66
11 13386.58 963.04 136.62 1099.66
12 12414.36 972.21 127.45 1099.66
13 11432.89 981.47 118.20 1099.66
14 10442.08 990.81 108.85 1099.66
15 9441.83 1000.25 99.42 1099.66
16 8432.06 1009.77 89.89 1099.66
17 7412.68 1019.38 80.28 1099.66
18 6383.59 1029.09 70.58 1099.66
19 5344.70 1038.89 60.78 1099.66
20 4295.92 1048.78 50.89 1099.66
21 3237.16 1058.76 40.90 1099.66
22 2168.31 1068.84 30.82 1099.66
23 1089.29 1079.02 20.64 1099.66
24 0.00 1089.29 10.37 1099.66
 TM = ((1 + TEA/100)^(1/12)) - 1

TM = 0.009 0.95%
TM = 0.009

R= S/. 23,494 0.011952081967 1099.665

0.25535680572

n
i (1+i)
R=Px
n
(1 + i) ‑1

R= CUOTA FIJA
P= MONTO DEL PRESTAMO
i= TASA DE INTERES
n= TIEPO

0.011952081967
R= 23494 X
0.25535680572
^
R= 23494 X 0.046805417748

R= S/. 1,099.66
PROYECCION DE SERVICIOS REALIZADOS

SERVICIO Mes 1 Mes 2 Mes 3 Mes 4

Clases de Baile 35 35 35 40
Clases de Gym Ball 25 25 25 25
Clases de Taebo 45 45 45 45
Clases de Pole Dance 30 30 30 25
Clases de Crossfit 15 15 15 15
Clases Virtuales 6 6 6 6
Servicios De Maquinas de gimnasia 80 80 80 85
Venta de suplementos 15 15 15 10
Preparacion y asesoria de alimentacion 60 60 60 55
311 311 311 306
PROYECCION DE VENTAS

SERVICIO P. U. Mes 1 Mes 2 Mes 3

Clases de Baile S/. 40.0 S/. 1,400.0 S/. 1,400.0 S/. 1,400.0
Clases de Gym Ball S/. 55.0 S/. 1,375.0 S/. 1,375.0 S/. 1,375.0
Clases de Taebo S/. 40.0 S/. 1,800.0 S/. 1,800.0 S/. 1,800.0
Clases de Pole Dance S/. 80.0 S/. 2,400.0 S/. 2,400.0 S/. 2,400.0
Clases de Crossfit S/. 70.0 S/. 1,050.0 S/. 1,050.0 S/. 1,050.0
Clases Virtuales S/. 80.0 S/. 480.0 S/. 480.0 S/. 480.0
Servicios De Maquinas de gimnasia S/. 90.0 S/. 7,200.0 S/. 7,200.0 S/. 7,200.0
Venta de suplementos S/. 250.0 S/. 3,750.0 S/. 3,750.0 S/. 3,750.0
Preparacion y asesoria de alimentacion S/. 5.0 S/. 300.0 S/. 300.0 S/. 300.0
TOTAL VENTAS S/. 19,755.0 S/. 19,755.0 S/. 19,755.0

Kit para clases virtuales

01 Pelota Gymball s/. 28.00 28

01 Colchoneta s/. 25.00 25 Mes 1 Mes 2 Mes 3
53 318 318 318
150 2250 2250 2250
S/. 2,568.00 S/. 2,568.00 S/. 2,568.00
 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10
40 40 30 30 30 40
25 25 25 25 25 35
45 45 45 45 45 45
25 25 20 20 20 35
15 15 10 10 10 20
6 6 6 6 6 6
85 85 70 70 70 85
10 10 10 10 10 15
55 55 50 50 50 55
306 306 266 266 266 336

Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9

S/. 1,600.0 S/. 1,600.0 S/. 1,600.0 S/. 1,200.0 S/. 1,200.0 S/. 1,200.0
S/. 1,375.0 S/. 1,375.0 S/. 1,375.0 S/. 1,375.0 S/. 1,375.0 S/. 1,375.0
S/. 1,800.0 S/. 1,800.0 S/. 1,800.0 S/. 1,800.0 S/. 1,800.0 S/. 1,800.0
S/. 2,000.0 S/. 2,000.0 S/. 2,000.0 S/. 1,600.0 S/. 1,600.0 S/. 1,600.0
S/. 1,050.0 S/. 1,050.0 S/. 1,050.0 S/. 700.0 S/. 700.0 S/. 700.0
S/. 480.0 S/. 480.0 S/. 480.0 S/. 480.0 S/. 480.0 S/. 480.0
S/. 7,650.0 S/. 7,650.0 S/. 7,650.0 S/. 6,300.0 S/. 6,300.0 S/. 6,300.0
S/. 2,500.0 S/. 2,500.0 S/. 2,500.0 S/. 2,500.0 S/. 2,500.0 S/. 2,500.0
S/. 275.0 S/. 275.0 S/. 275.0 S/. 250.0 S/. 250.0 S/. 250.0
S/. 18,730.0 S/. 18,730.0 S/. 18,730.0 S/. 16,205.0 S/. 16,205.0 S/. 16,205.0

Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9

318 318 318 318 318 318
1500 1500 1500 1500 1500 1500
S/. 1,818.00 S/. 1,818.00 S/. 1,818.00 S/. 1,818.00 S/. 1,818.00 S/. 1,818.00
 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16 Mes 17
40 40 55 55 55 40 40
35 35 40 40 40 30 30
45 45 60 60 60 50 50
35 35 40 40 40 30 30
20 20 25 25 25 20 20
6 6 12 12 12 6 6
85 85 90 90 90 85 85
15 15 20 20 20 15 15
55 55 60 60 60 55 55
336 336 402 402 402 331 331

Mes 10 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16

S/. 1,600.0 S/. 1,600.0 S/. 1,600.0 S/. 2,200.0 S/. 2,200.0 S/. 2,200.0 S/. 1,600.0
S/. 1,925.0 S/. 1,925.0 S/. 1,925.0 S/. 2,200.0 S/. 2,200.0 S/. 2,200.0 S/. 1,650.0
S/. 1,800.0 S/. 1,800.0 S/. 1,800.0 S/. 2,400.0 S/. 2,400.0 S/. 2,400.0 S/. 2,000.0
S/. 2,800.0 S/. 2,800.0 S/. 2,800.0 S/. 3,200.0 S/. 3,200.0 S/. 3,200.0 S/. 2,400.0
S/. 1,400.0 S/. 1,400.0 S/. 1,400.0 S/. 1,750.0 S/. 1,750.0 S/. 1,750.0 S/. 1,400.0
S/. 480.0 S/. 480.0 S/. 480.0 S/. 960.0 S/. 960.0 S/. 960.0 S/. 480.0
S/. 7,650.0 S/. 7,650.0 S/. 7,650.0 S/. 8,100.0 S/. 8,100.0 S/. 8,100.0 S/. 7,650.0
S/. 3,750.0 S/. 3,750.0 S/. 3,750.0 S/. 5,000.0 S/. 5,000.0 S/. 5,000.0 S/. 3,750.0
S/. 275.0 S/. 275.0 S/. 275.0 S/. 300.0 S/. 300.0 S/. 300.0 S/. 275.0
S/. 21,680.0 S/. 21,680.0 S/. 21,680.0 S/. 26,110.0 S/. 26,110.0 S/. 26,110.0 S/. 21,205.0

Mes 10 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16

318 318 318 636 636 636 318
2250 2250 2250 3000 3000 3000 2250
S/. 2,568.00 S/. 2,568.00 S/. 2,568.00 S/. 3,636.00 S/. 3,636.00 S/. 3,636.00 S/. 2,568.00
 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23 Mes 24
40 45 45 45 60 60 60
30 25 25 25 40 40 40
50 45 45 45 60 60 60
30 25 25 25 40 40 40
20 25 25 25 25 25 25
6 6 6 6 12 12 12
85 85 85 85 90 90 90
15 15 15 15 20 20 20
55 55 55 55 60 60 60
331 326 326 326 407 407 407

Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23

S/. 1,600.0 S/. 1,600.0 S/. 1,800.0 S/. 1,800.0 S/. 1,800.0 S/. 2,400.0 S/. 2,400.0
S/. 1,650.0 S/. 1,650.0 S/. 1,375.0 S/. 1,375.0 S/. 1,375.0 S/. 2,200.0 S/. 2,200.0
S/. 2,000.0 S/. 2,000.0 S/. 1,800.0 S/. 1,800.0 S/. 1,800.0 S/. 2,400.0 S/. 2,400.0
S/. 2,400.0 S/. 2,400.0 S/. 2,000.0 S/. 2,000.0 S/. 2,000.0 S/. 3,200.0 S/. 3,200.0
S/. 1,400.0 S/. 1,400.0 S/. 1,750.0 S/. 1,750.0 S/. 1,750.0 S/. 1,750.0 S/. 1,750.0
S/. 480.0 S/. 480.0 S/. 480.0 S/. 480.0 S/. 480.0 S/. 960.0 S/. 960.0
S/. 7,650.0 S/. 7,650.0 S/. 7,650.0 S/. 7,650.0 S/. 7,650.0 S/. 8,100.0 S/. 8,100.0
S/. 3,750.0 S/. 3,750.0 S/. 3,750.0 S/. 3,750.0 S/. 3,750.0 S/. 5,000.0 S/. 5,000.0
S/. 275.0 S/. 275.0 S/. 275.0 S/. 275.0 S/. 275.0 S/. 300.0 S/. 300.0
S/. 21,205.0 S/. 21,205.0 S/. 20,880.0 S/. 20,880.0 S/. 20,880.0 S/. 26,310.0 S/. 26,310.0

Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23

318 318 318 318 318 636 636
2250 2250 2250 2250 2250 3000 3000
S/. 2,568.00 S/. 2,568.00 S/. 2,568.00 S/. 2,568.00 S/. 2,568.00 S/. 3,636.00 S/. 3,636.00
 TOTAL
1,035
735
1,185
735
465
180
2,010
360
1,350

Mes 24 TOTAL
S/. 2,400.0 S/. 41,400.00
S/. 2,200.0 S/. 40,425.00
S/. 2,400.0 S/. 47,400.00
S/. 3,200.0 S/. 58,800.00
S/. 1,750.0 S/. 32,550.00
S/. 960.0 S/. 14,400.00
S/. 8,100.0 S/. 180,900.00
S/. 5,000.0 S/. 90,000.00
S/. 300.0 S/. 6,750.00
S/. 26,310.0 S/. 512,625.00

Mes 24 TOTAL
636 9540
3000
S/. 3,636.00
 MANO DE OBRA DIRECTA

Aporte
SNP
Obligtorio

DESCRIPCION CANTIDAD SUELDO MES 13% 10%

Instructor de Maquinas 1 S/. 850.00 S/. 85.00

Instructor de Taebo 1 S/. 850.00 S/. 85.00
Instructor de Pole Dance 1 S/. 850.00 S/. 110.50
Instructor Gimball 1 S/. 850.00 S/. 85.00
Instructor de Baile 1 S/. 850.00 S/. 85.00
TOTAL PLANILLA 5 S/. 4,250.00 S/. 110.50 S/. 340.00
APORTES A PAGAR %

MANO DE OBRA INDIRECTA

Aporte
SNP
Obligtorio

DESCRIPCION CANTIDAD SUELDO MES 13% 10%

Administradora 1 S/. 1,200.00 S/. 120.00

Recepcionista 1 S/. 850.00 S/. 110.50
TOTAL PLANILLA 2 S/. 2,050.00 S/. 110.50 S/. 120.00
APORTES A PAGAR %
MANO DE OBRA DIRECTA

Comision
Comision ESSALUD
Mixta
TOTAL TOTAL GRATIFICACION
1.60% 1.19% NETO A PAGAR 9%
DESCUENTO GASTO (CTS)
S/. 13.60 S/. 10.12 S/. 108.72 S/. 741.29 S/. 76.50 S/. 926.50 S/. 850.00
S/. 13.60 S/. 10.12 S/. 108.72 S/. 741.29 S/. 76.50 S/. 926.50 S/. 850.00
S/. 110.50 S/. 739.50 S/. 76.50 S/. 926.50 S/. 850.00
S/. 13.60 S/. 10.12 S/. 108.72 S/. 741.29 S/. 76.50 S/. 926.50 S/. 850.00
S/. 13.60 S/. 10.12 S/. 108.72 S/. 741.29 S/. 76.50 S/. 926.50 S/. 850.00
S/. 54.40 S/. 40.46 S/. 545.36 S/. 3,704.64 S/. 382.50 S/. 4,632.50 S/. 4,250.00

MANO DE OBRA INDIRECTA

Comision
Comision ESSALUD
Mixta
TOTAL TOTAL GRATIFICACION
1.60% 1.19% NETO A PAGAR 9%
DESCUENTO GASTO (CTS)
S/. 19.20 S/. 14.28 S/. 153.48 S/. 1,046.52 S/. 108.00 S/. 1,308.00 S/. 1,200.00
S/. 110.50 S/. 739.50 S/. 76.50 S/. 926.50 S/. 850.00
S/. 19.20 S/. 14.28 S/. 263.98 S/. 1,786.02 S/. 184.50 S/. 2,234.50 S/. 2,050.00

#VALUE! #VALUE!
TOTAL MO S/. 6,867.00 S/.6,867.00
COSTO DE MATERIALES

SERVICIO Mes 1 Mes 2 Mes 3 Mes 4

Kit de Gimmasio (Pelota de Gin Ball) 6 6 6 6
Kit de Gimmasio (Colchoneta) 6 6 6 6
Suplemento vitamico 15 15 15 10

PROYECCION DE COSTO DE MATERIALES

SERVICIO P. U. Mes 1 Mes 2 Mes 3

Kit de Gimmasio (Pelota de Gin Ball) S/. 25.00 S/. 150.00 S/. 150.00 S/. 150.00
Kit de Gimmasio (Colchoneta) S/. 20.00 S/. 120.00 S/. 120.00 S/. 120.00
Suplemento vitamico S/. 120.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
TOTAL COSTO MATERIALES S/. 2,070.00 S/. 2,070.00 S/. 2,070.00
 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10
6 6 6 6 6 6
6 6 6 6 6 6
10 10 10 10 10 15

Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9

S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 1,470.00
 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16 Mes 17
6 6 12 12 12 6 6
6 6 12 12 12 6 6
15 15 20 20 20 15 15

Mes 10 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16

S/. 150.00 S/. 150.00 S/. 150.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 150.00
S/. 120.00 S/. 120.00 S/. 120.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 120.00
S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 1,800.00
S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,940.00 S/. 2,940.00 S/. 2,940.00 S/. 2,070.00
 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23 Mes 24
6 6 6 6 12 12 12
6 6 6 6 12 12 12
15 15 15 15 20 20 20

Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23

S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 300.00 S/. 300.00
S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 240.00 S/. 240.00
S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 2,400.00 S/. 2,400.00
S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,940.00 S/. 2,940.00
 TOTAL
180
180
360

Mes 24 TOTAL
S/. 300.00 S/. 4,500.00
S/. 240.00 S/. 3,600.00
S/. 2,400.00 S/. 43,200.00
S/. 2,940.00 S/. 51,300.00
 GASTOS INDIRECTOS

VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO
Gastos Administrativos 1850.00
Alquiler de local 850.00 1 Unidad 850.00
Agua 100.00 1 Unidad 100.00
Energia Electrica 250.00 1 Unidad 250.00
Internet (pag.web+p.elec+host) 300.00 1 Unidad 300.00
Telefono fijo 50.00 1 Unidad 50.00
Mantenimiento de Local 300.00 1 Unidad 300.00
Gastos de venta 200.00
Publicidad 200.00 1 Unidad 200.00
TOTAL COSTOS 2050.00
 6.8 6.8 6.8
0.8 0.8 0.8
2 2 2

30 30 16.66666666667
2.4 2.4 2.4
42.0 42.0 28.7
 DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES

VALOR TASA DE
CANT. UNID. DESCRIPCION TOTAL
UNITARIO DEPRECIACION
Maquinaria y Equipos
1 Unidad Computadoras S/. 1,500.00 S/. 1,500.00 25%
1 Unidad Equipo de Sonido S/. 5,000.00 S/. 5,000.00 10%
2 Unidad Pelota Gymball S/. 30.00 S/. 60.00 10%
1 Unidad Camara HD S/. 1,400.00 S/. 1,400.00 25%
1 Unidad Impresora S/. 100.00 S/. 100.00 25%
2 Unidad Caminadora S/. 2,500.00 S/. 5,000.00 10%
8 Unidad Bicicleta spinning S/. 750.00 S/. 6,000.00 10%
1 Unidad Prensa S/. 2,500.00 S/. 2,500.00 10%
1 Unidad Hack S/. 1,800.00 S/. 1,800.00 10%
1 Unidad Maq para sentadillas S/. 3,000.00 S/. 3,000.00 10%
Muebles y enseres
1 Unidad Escritorio S/. 300.00 S/. 300.00 10%
1 Unidad Silla de Trabajo S/. 30.00 S/. 30.00 10%
1 Unidad Juego de muebles S/. 450.00 S/. 450.00 10%
1 Unidad Muebles para PC S/. 150.00 S/. 150.00 10%
1 Unidad Juego de Casilleros S/. 1,500.00 S/. 1,500.00 10%
1 Unidad Mostrador de Vidrio S/. 350.00 S/. 350.00 10%
Otros
2 Unidad Extintor 180 S/. 360.00 10%
DEPRECIACION MENSUAL
ENSERES

VIDA UTIL DEPRECIACION

(MESES) MES
S/. 35.09
48 S/. 7.81
120 S/. 4.17
120 S/. 0.05
48 S/. 7.29
48 S/. 0.52
120 S/. 4.17
120 S/. 5.00
120 S/. 2.08
120 S/. 1.50
120 S/. 2.50
S/. 2.32
120 S/. 0.25
120 S/. 0.03
120 S/. 0.38
120 S/. 0.13
120 S/. 1.25
120 S/. 0.29
S/. 3.00
120 S/. 3.00
S/. 40.41

Anexo Nº 13
EVOLUCIÓN DE LOS PORCENTAJES ANUALES DE DEPRECIACIÓN DE BIENES QUE GENERAN RENT

Bienes

- Viviendas para alquiler 3/

- Establecimiento de hospedaje 4/
- Titulares de inversión turística 5/
- Edificios y construcciones
- Ganado de trabajo y reproducción; redes de pesca 6/
- Aves reproductoras (gallinas) 7/
- Vehículos de transporte terrestre (excepto ferrocarriles); hornos en general
- Maquinarias y equipos utilizados por las actividades minera, petrolera y de
construcción; excepto muebles, enseres y equipos de oficina 8/
- Equipos de procesamiento de datos 9/
- Maquinaria y equipo adquirido a partir del 01/01/91 10/
- Otros bienes del activo fijo
DE BIENES QUE GENERAN RENTAS GRAVADAS DE TERCERA CATEGORÍA: 1990-2014 1/

Porcentaje Anual de Depreciación 2/

Vida
útil 1990 1991 1992-1993 1994-1995 1996-1998 1999 2000 - 2009

(años)
10% 10% 10%
10% 10% 10% 10%
10% 10%
3% 3% 3% 3% 3% 3% 3%
4 25% 25% 25% 25% 25% 25% 25%
75%
5 20% 20% 20% 20% 20% 20% 20%

5 20% 20% 20% 20% 20% 20% 20%

4 20% 20% 20% 25% 25%
10 20% 20% 20% 20% 10% 10%
10 10% 10% 10% 10% 10% 10% 10%
2010 - 2014

10%

5%
25%

20%

20%
25%
10%
10%
 PRESUPUESTO DE GASTOS

CONCEPTO 1 2 3 4 5

A.- COSTOS DIRECTOS S/. 6,702.50 S/. 6,702.50 S/. 6,702.50 S/. 6,102.50 S/. 6,102.50
I. MATERIALES S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 1,470.00 S/. 1,470.00
Costo de Materiales S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 1,470.00 S/. 1,470.00

II. MANO DE OBRA DIRECTA S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50
Sueldos S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50
Gratificaciones

B.- COSTOS INDIRECTOS S/. 4,024.91 S/. 3,824.91 S/. 3,824.91 S/. 3,824.91 S/. 3,824.91
I. GASTOS DE ADMINISTRACION S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
Alquiler S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
Agua S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
Energia Electrica S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
Celulares S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
Mantenimiento de Local S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00

II. MANO DE OBRA INDIRECTA S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50
Sueldos - Empleados S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50
Gratificaciones

III. GASTOS DE VENTAS S/. 200.00 S/. - S/. - S/. - S/. -

Publicidad S/. 200.00 S/. - S/. - S/. - S/. -

IV. DEPRECIACION S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41
Depreciacion S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

TOTAL GASTOS S/. 10,727.41 S/. 10,527.41 S/. 10,527.41 S/. 9,927.41 S/. 9,927.41
 6 7 8 9 10 11 12

S/. 6,102.50 S/. 10,735.00 S/. 6,102.50 S/. 6,102.50 S/. 6,702.50 S/. 6,702.50 S/. 11,335.00
S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00
S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00

S/. 4,632.50 S/. 9,265.00 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 9,265.00
S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50
S/. 4,632.50 S/. 4,632.50

S/. 4,074.91 S/. 6,059.41 S/. 3,824.91 S/. 3,824.91 S/. 3,824.91 S/. 3,824.91 S/. 6,059.41
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00

S/. 2,234.50 S/. 4,469.00 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 4,469.00
S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50
S/. 2,234.50 S/. 2,234.50

S/. 250.00 S/. - S/. - S/. - S/. - S/. - S/. -

S/. 250.00 S/. - S/. - S/. - S/. - S/. - S/. -

S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41
S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

S/. 10,177.41 S/. 16,794.41 S/. 9,927.41 S/. 9,927.41 S/. 10,527.41 S/. 10,527.41 S/. 17,394.41
 13 14 15 16 17 18 19

S/. 7,572.50 S/. 7,572.50 S/. 7,572.50 S/. 6,702.50 S/. 6,702.50 S/. 6,702.50 S/. 11,335.00
S/. 2,940.00 S/. 2,940.00 S/. 2,940.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00
S/. 2,940.00 S/. 2,940.00 S/. 2,940.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00

S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 9,265.00
S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50
S/. 4,632.50

S/. 4,024.91 S/. 4,024.91 S/. 3,824.91 S/. 3,824.91 S/. 3,824.91 S/. 4,024.91 S/. 6,059.41
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00

S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 4,469.00
S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50
S/. 2,234.50

S/. 200.00 S/. 200.00 S/. - S/. - S/. - S/. 200.00 S/. -
S/. 200.00 S/. 200.00 S/. - S/. - S/. - S/. 200.00 S/. -

S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41
S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

S/. 11,597.41 S/. 11,597.41 S/. 11,397.41 S/. 10,527.41 S/. 10,527.41 S/. 10,727.41 S/. 17,394.41
 20 21 22 23 24

S/. 6,702.50 S/. 6,702.50 S/. 7,572.50 S/. 7,572.50 S/. 12,205.00
S/. 2,070.00 S/. 2,070.00 S/. 2,940.00 S/. 2,940.00 S/. 2,940.00
S/. 2,070.00 S/. 2,070.00 S/. 2,940.00 S/. 2,940.00 S/. 2,940.00 2568 2568

S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 9,265.00
S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50
S/. 4,632.50

S/. 3,824.91 S/. 3,824.91 S/. 3,824.91 S/. 3,824.91 S/. 6,059.41
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00

S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 4,469.00
S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50
S/. 2,234.50

S/. - S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. - S/. -

S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41
S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

S/. 10,527.41 S/. 10,527.41 S/. 11,397.41 S/. 11,397.41 S/. 18,264.41
2568 2568 2568 2568 3636 3636 3636
 ESTADO DE PÉRDIDAS Y GANANCIAS

CONCEPTO 1 2 3 4 5
A. INGRESOS X VENTAS S/. 19,755.00 S/. 19,755.00 S/. 19,755.00 S/. 18,730.00 S/. 18,730.00
Ventas del Periodo S/. 19,755.00 S/. 19,755.00 S/. 19,755.00 S/. 18,730.00 S/. 18,730.00

B. COSTOS S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 1,470.00 S/. 1,470.00
Materiales S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 1,470.00 S/. 1,470.00

C. UTILIDAD BRUTA S/. 17,685.00 S/. 17,685.00 S/. 17,685.00 S/. 17,260.00 S/. 17,260.00

GASTOS DE OPERACIÓN S/. 8,657.41 S/. 8,457.41 S/. 8,457.41 S/. 8,457.41 S/. 8,457.41
Mano de Obra Directa S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50
Mano de Obra Indirecta S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50
Gastos de Administracion S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
Gastos de Ventas S/. 200.00 S/. - S/. - S/. - S/. -
Depreciación equipo S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

D. UTILIDAD DE OPERACIÓN S/. 9,027.59 S/. 9,227.59 S/. 9,227.59 S/. 8,802.59 S/. 8,802.59

GASTOS FINANCIEROS
Intereses de prestamo bancario S/. 223.69 S/. 215.35 S/. 206.93 S/. 198.43 S/. 189.85

E. UTILIDAD ANTES DE IMPUESTOS S/. 8,763.50 S/. 8,971.84 S/. 8,980.26 S/. 8,563.76 S/. 8,572.34

Impuesto a la Renta -( 28%) S/. 2,453.78 S/. 2,512.11 S/. 2,514.47 S/. 2,397.85 S/. 2,400.25

UTILIDAD NETA S/. 6,309.72 S/. 6,459.72 S/. 6,465.78 S/. 6,165.90 S/. 6,172.08

RENTABILIDAD DE VENTAS ((UTILIDAD

NETA/INGRESOS)*100) 31.94 32.70 32.73 32.92 32.95

-S/. 1,685.28 -S/. 522.43 S/. 591.55 S/. 1,651.78 S/. 2,653.07
-S/. 3,495.47 -S/. 4,501.86 -S/. 3,139.98 S/. 596.87 S/. 5,419.74
 6 7 8 9 10 11 12
S/. 18,730.00 S/. 16,205.00 S/. 16,205.00 S/. 16,205.00 S/. 21,680.00 S/. 21,680.00 S/. 21,680.00
S/. 18,730.00 S/. 16,205.00 S/. 16,205.00 S/. 16,205.00 S/. 21,680.00 S/. 21,680.00 S/. 21,680.00

S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00
S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 1,470.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00

S/. 17,260.00 S/. 14,735.00 S/. 14,735.00 S/. 14,735.00 S/. 19,610.00 S/. 19,610.00 S/. 19,610.00

S/. 8,707.41 S/. 15,324.41 S/. 8,457.41 S/. 8,457.41 S/. 8,457.41 S/. 8,457.41 S/. 15,324.41
S/. 4,632.50 S/. 9,265.00 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 9,265.00
S/. 2,234.50 S/. 4,469.00 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 4,469.00
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
S/. 250.00 S/. - S/. - S/. - S/. - S/. - S/. -
S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

S/. 8,552.59 -S/. 589.41 S/. 6,277.59 S/. 6,277.59 S/. 11,152.59 S/. 11,152.59 S/. 4,285.59

S/. 181.18 S/. 172.44 S/. 163.61 S/. 154.70 S/. 145.70 S/. 136.62 S/. 127.45

S/. 8,331.00 -S/. 802.26 S/. 6,073.57 S/. 6,082.48 S/. 10,966.48 S/. 10,975.56 S/. 4,117.73

S/. 2,332.68 S/. - S/. 1,700.60 S/. 1,703.10 S/. 3,070.61 S/. 3,073.16 S/. 1,152.96

S/. 5,998.32 -S/. 802.26 S/. 4,372.97 S/. 4,379.39 S/. 7,895.87 S/. 7,902.41 S/. 2,964.77

32.03 -4.95 26.99 27.02 36.42 36.45 13.68

-S/.1,685.28 -S/.522.43
-5485.03377 -3109.66897

S/. 3,589.83 S/. 4,456.11 S/. 5,245.57

S/. 3,974.10 S/. 5,879.82 S/. 10,191.23
 13 14 15 16 17 18 19
S/. 26,110.00 S/. 26,110.00 S/. 26,110.00 S/. 21,205.00 S/. 21,205.00 S/. 21,205.00 S/. 20,880.00
S/. 26,110.00 S/. 26,110.00 S/. 26,110.00 S/. 21,205.00 S/. 21,205.00 S/. 21,205.00 S/. 20,880.00

S/. 2,940.00 S/. 2,940.00 S/. 2,940.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00
S/. 2,940.00 S/. 2,940.00 S/. 2,940.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00 S/. 2,070.00

S/. 23,170.00 S/. 23,170.00 S/. 23,170.00 S/. 19,135.00 S/. 19,135.00 S/. 19,135.00 S/. 18,810.00

S/. 8,657.41 S/. 8,657.41 S/. 8,457.41 S/. 8,457.41 S/. 8,457.41 S/. 8,657.41 S/. 15,324.41
S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 9,265.00
S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 4,469.00
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
S/. 200.00 S/. 200.00 S/. - S/. - S/. - S/. 200.00 S/. -
S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

S/. 14,512.59 S/. 14,512.59 S/. 14,712.59 S/. 10,677.59 S/. 10,677.59 S/. 10,477.59 S/. 3,485.59

S/. 118.20 S/. 108.85 S/. 99.42 S/. 89.89 S/. 80.28 S/. 70.58 S/. 60.78

S/. 14,353.99 S/. 14,363.33 S/. 14,572.77 S/. 10,547.29 S/. 10,556.90 S/. 10,366.61 S/. 3,384.41

S/. 4,019.12 S/. 4,021.73 S/. 4,080.37 S/. 2,953.24 S/. 2,955.93 S/. 2,902.65 S/. 947.63

S/. 10,334.87 S/. 10,341.60 S/. 10,492.39 S/. 7,594.05 S/. 7,600.97 S/. 7,463.96 S/. 2,436.77

39.58 39.61 40.19 35.81 35.85 35.20 11.67

S/.591.55 S/.1,651.78 S/.2,653.07 S/.3,589.83 S/.4,456.11 S/.5,245.57

-2977.22144 -5087.29103 -8143.45499 -4783.26666 -4618.25417 -6693.91898
 20 21 22 23 24
S/. 20,880.00 S/. 20,880.00 S/. 26,310.00 S/. 26,310.00 S/. 26,310.00
S/. 20,880.00 S/. 20,880.00 S/. 26,310.00 S/. 26,310.00 S/. 26,310.00

S/. 2,070.00 S/. 2,070.00 S/. 2,940.00 S/. 2,940.00 S/. 2,940.00
S/. 2,070.00 S/. 2,070.00 S/. 2,940.00 S/. 2,940.00 S/. 2,940.00

S/. 18,810.00 S/. 18,810.00 S/. 23,370.00 S/. 23,370.00 S/. 23,370.00

S/. 8,457.41 S/. 8,457.41 S/. 8,457.41 S/. 8,457.41 S/. 15,324.41
S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 4,632.50 S/. 9,265.00
S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 2,234.50 S/. 4,469.00
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
S/. - S/. - S/. - S/. - S/. -
S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41 S/. 40.41

S/. 10,352.59 S/. 10,352.59 S/. 14,912.59 S/. 14,912.59 S/. 8,045.59

S/. 50.89 S/. 40.90 S/. 30.82 S/. 20.64 S/. 10.37

S/. 10,261.30 S/. 10,271.28 S/. 14,841.36 S/. 14,851.54 S/. 7,994.81

S/. 2,873.16 S/. 2,875.96 S/. 4,155.58 S/. 4,158.43 S/. 2,238.55

S/. 7,388.13 S/. 7,395.32 S/. 10,685.78 S/. 10,693.11 S/. 5,756.26

35.38 35.42 40.61 40.64 21.88

FLUJO ECONÓMICO ‑ FINANCIERO

CONCEPTO 1 2 3 4
INGRESOS (+) 19755 19755 19755 18730

COSTOS (-) 45180 10687 10487 10487 9887

Costo de Inversión 45180
Costo de Materiales 2070 2070 2070 1470
Costo Mano de Obra Directa 4633 4633 4633 4633
Costo Mano de Obra Indirecta 2235 2235 2235 2235
Gastos de Administracion 1550 1550 1550 1550
Gastos de Ventas 200 0 0 0

FLUJO ECONÓMICO -45180 9068 9268 9268 8843

Préstamo (+) 23494
Amortización (-) 876 884 893 901
Intereses (-) 224 215 207 198

FLUJO FINANCIERO -21686 7968 8168 8168 7743

Aporte propio S/. 21,685.61 S/. 24,305.01
Saldo acumulado S/. 0.00 S/. 13,717.27 S/. 5,548.94 -S/. 2,619.40 S/. 5,123.94
TIR 18.79% ECONOMICO TIRF 34.65%
VAN S/. 23,412.43 ECONOMICO VANF S/. 38,346.68

N
Yt Ct
VAN = ∑ [ t
− t
¿] ] ⟩0¿
n ( 1+ i ) (1+i ) ¿

Yt = Flujo de ingresos del proyecto

Ct = Flujo de egresos del proyecto
i = Tasa de descuento (COK)
t = Vida útil del proyecto

PERIODO EG - costo b- ingreso

0 45180.00
1 10687.00 S/. 19,755.00
2 10487.00 S/. 19,755.00
3 10487.00 S/. 19,755.00
4 9887.00 S/. 18,730.00
5 9887.00 S/. 18,730.00
6 10137.00 S/. 18,730.00
7 16754.00 S/. 16,205.00
8 9887.00 S/. 16,205.00
9 9887.00 S/. 16,205.00
10 10487.00 S/. 21,680.00
 11 10487.00 S/. 21,680.00
12 17354.00 S/. 21,680.00
13 11557.00 S/. 26,110.00
14 11557.00 S/. 26,110.00
15 11357.00 S/. 26,110.00
16 10487.00 S/. 21,205.00
17 10487.00 S/. 21,205.00
18 10687.00 S/. 21,205.00
19 17354.00 S/. 20,880.00
20 10487.00 S/. 20,880.00
21 10487.00 S/. 20,880.00
22 11357.00 S/. 26,310.00
23 11357.00 S/. 26,310.00
24 18224.00 S/. 26,310.00

18.00% TIRM

PERIODO EG - costo b- ingreso

0 125594.38
1 19523.14 S/. 21,500.00
2 13078.14 S/. 21,500.00
3 24767.32 S/. 66,500.00
4 23267.32 S/. 52,500.00
5 23267.32 S/. 52,500.00
6 23267.32 S/. 52,500.00
7 31767.32 S/. 52,500.00
8 23267.32 S/. 52,500.00
9 23267.32 S/. 52,500.00
10 23267.32 S/. 52,500.00
11 24767.32 S/. 52,500.00
12 35767.32 S/. 52,500.00
13 13078.14 S/. 21,500.00
14 13078.14 S/. 21,500.00
15 23267.32 S/. 61,500.00
16 23267.32 S/. 52,500.00
17 23267.32 S/. 52,500.00
18 23267.32 S/. 52,500.00
19 34267.32 S/. 52,500.00
20 23267.32 S/. 52,500.00
21 23267.32 S/. 52,500.00
22 23267.32 S/. 52,500.00
23 24767.32 S/. 52,500.00
24 35767.32 S/. 52,500.00

TIR = 1404.745727136
17639.33055001
TIR = 19.96%
 5 6 7 8 9 10 11
18730 18730 16205 16205 16205 21680 21680

9887 10137 16754 9887 9887 10487 10487

1470 1470 1470 1470 1470 2070 2070

4633 4633 9265 4633 4633 4633 4633
2235 2235 4469 2235 2235 2235 2235
1550 1550 1550 1550 1550 1550 1550
0 250 0 0 0 0 0

8843 8593 -549 6318 6318 11193 11193

910 918 927 936 945 954 963

190 181 172 164 155 146 137

7743 7493 -1649 5218 5218 10093 10093

S/. 12,867.27 S/. 20,360.61 S/. 18,711.95 S/. 23,930.28 S/. 29,148.62 S/. 39,241.95 S/. 49,335.29
FINANCIERO
FINANCIERO

TEM 0.90%

Ct VP∗(i 2 −i 1 )
t
− t
¿] ] ⟩0¿ TIR=i 1 +( )
) (1+i ) ¿ ( VP +VN )

S/. 512,625.00 S/. 230,799.00

15.1786289345024 15.178628934503

33772.8132239109 S/. 15,205.52

18567.29

FLUJO DE
FLUJO DE FACTOR DE
EFECTIVO ACTUALIZACION
EFECTIVO EG - costo b- ingreso
ACTUALIZADO

-45180.00 1.000 -45180 45180 0

9068.00 0.893 8096.42857143 9541.9642857 17638.392857
9268.00 0.797 7388.39285714 8360.1721939 15748.565051
9268.00 0.712 6596.77933673 7464.4394588 14061.218796
8843.00 0.636 5619.88636733 6283.3672412 11903.253609
8843.00 0.567 5017.75568512 5610.1493225 10627.905008
8593.00 0.507 4353.48122428 5135.7196754 9489.2008997
-549.00 0.452 -248.33971922 7578.6587538 7330.3190345
6318.00 0.404 2551.73423437 3993.193475 6544.9277094
6318.00 0.361 2278.33413783 3565.351317 5843.6854548
11193.00 0.322 3603.84643716 3376.5333321 6980.3797693
 11193.00 0.287 3217.72003318 3014.7619037 6232.4819369
4326.00 0.257 1110.37645208 4454.339563 5564.7160151
14553.00 0.229 3335.17198896 2648.5661153 5983.7381043
14553.00 0.205 2977.832133 2364.7911744 5342.6233074
14753.00 0.183 2695.31794243 2074.8814392 4770.1993816
10718.00 0.163 1748.33797163 1710.6568677 3458.9948394
10718.00 0.146 1561.0160461 1527.3722033 3088.3882494
10518.00 0.130 1367.75640885 1389.7330996 2757.4895084
3526.00 0.116 409.392495315 2014.9170062 2424.3095015
10393.00 0.104 1077.40868948 1087.1533654 2164.5620549
10393.00 0.093 961.972044182 970.67264768 1932.6446919
14953.00 0.083 1235.75345843 938.57099093 2174.3244494
14953.00 0.074 1103.35130217 838.00981333 1941.3611155
8086.00 0.066 532.722687595 1200.6354512 1733.3581388
VAN S/. 23,412.43
C/B = 144.37%

FLUJO DE
FLUJO DE FACTOR DE
EFECTIVO ACTUALIZACION
EFECTIVO EG - costo b- ingreso
ACTUALIZADO
-125594.38 1.000 -125594.375 125594.375 0
1976.86 0.847 1675.30367232 16545.035311 18220.338983
8421.86 0.718 6048.44752466 9392.5177152 15440.96524
41732.68 0.609 25399.7994764 15074.153557 40473.953033
29232.68 0.516 15077.8928542 12001.023091 27078.915945
29232.68 0.437 12777.8753001 10170.358552 22948.233852
29232.68 0.370 10828.7078815 8618.9479254 19447.655807
20732.68 0.314 6508.50830378 9972.5559393 16481.064243
29232.68 0.266 7777.00939492 6189.9942009 13967.003596
29232.68 0.225 6590.68592789 5245.7577974 11836.443725
29232.68 0.191 5585.32705754 4445.5574554 10030.884513
27732.68 0.162 4490.44945523 4010.300132 8500.7495873
16732.68 0.137 2296.05086262 4907.9742113 7204.0250739
8421.86 0.116 979.358815215 1520.8274494 2500.1862646
8421.86 0.099 829.96509764 1288.8368215 2118.8019191
38232.68 0.084 3193.04228695 1943.194135 5136.236422
29232.68 0.071 2068.98129874 1646.7746907 3715.7559895
29232.68 0.060 1753.37398198 1395.5717718 3148.9457538
29232.68 0.051 1485.91015422 1182.6879422 2668.5980964
18232.68 0.043 785.402809298 1476.1210012 2261.5238105
29232.68 0.037 1067.15753679 849.38806535 1916.5456021
29232.68 0.031 904.370793887 719.82039437 1624.1911883
29232.68 0.026 766.415927023 610.01728336 1376.4332104
27732.68 0.022 616.177342262 550.2914801 1166.4688224
16732.68 0.019 315.063009246 673.46989106 988.53290031
VAN 2 -5773.0982356

VP∗(i 2 −i 1 )
TIR=i 1 +( )
( VP+VN )
 VP∗(i 2 −i 1 )
TIR=i 1 +( )
( VP+VN )
 12 13 14 15 16 17 18 19
21680 26110 26110 26110 21205 21205 21205 20880

17354 11557 11557 11357 10487 10487 10687 17354

2070 2940 2940 2940 2070 2070 2070 2070

9265 4633 4633 4633 4633 4633 4633 9265
4469 2235 2235 2235 2235 2235 2235 4469
1550 1550 1550 1550 1550 1550 1550 1550
0 200 200 0 0 0 200 0

4326 14553 14553 14753 10718 10718 10518 3526

972 981 991 1000 1010 1019 1029 1039

127 118 109 99 90 80 71 61

3226 13453 13453 13653 9618 9618 9418 2426

S/. 52,561.62 S/. 66,014.96 S/. 79,468.29 S/. 93,121.63 S/. 102,739.96 S/. 112,358.30 S/. 121,776.63 S/. 124,202.97
 COK 12.0%
20 21 22 23 24
20880 20880 26310 26310 26310

10487 10487 11357 11357 18224

2070 2070 2940 2940 2940

4633 4633 4633 4633 9265
2235 2235 2235 2235 4469
1550 1550 1550 1550 1550
0 0 0 0 0

10393 10393 14953 14953 8086

1049 1059 1069 1079 1089

51 41 31 21 10

9293 9293 13853 13853 6986

S/. 133,496.30 S/. 142,789.64 S/. 156,642.97 S/. 170,496.31 S/. 177,482.64
 EVALUACION COSTO - BENEFICIO

INGRESOS COSTOS
MESES INGRESOS COSTOS 12.00%
ACTUALIZADOS ACTUALIZADOS
0 S/. 45,180.00 1.0000 S/. 0.00 S/. 45,180.00
1 S/. 19,755.00 S/. 10,687.00 0.8929 S/. 17,638.39 S/. 9,541.96
2 S/. 19,755.00 S/. 10,487.00 0.7972 S/. 15,748.57 S/. 8,360.17
3 S/. 19,755.00 S/. 10,487.00 0.7118 S/. 14,061.22 S/. 7,464.44
4 S/. 18,730.00 S/. 9,887.00 0.6355 S/. 11,903.25 S/. 6,283.37
5 S/. 18,730.00 S/. 9,887.00 0.5674 S/. 10,627.91 S/. 5,610.15
6 S/. 18,730.00 S/. 10,137.00 0.5066 S/. 9,489.20 S/. 5,135.72
7 S/. 16,205.00 S/. 16,754.00 0.4523 S/. 7,330.32 S/. 7,578.66
8 S/. 16,205.00 S/. 9,887.00 0.4039 S/. 6,544.93 S/. 3,993.19
9 S/. 16,205.00 S/. 9,887.00 0.3606 S/. 5,843.69 S/. 3,565.35
10 S/. 21,680.00 S/. 10,487.00 0.3220 S/. 6,980.38 S/. 3,376.53
11 S/. 21,680.00 S/. 10,487.00 0.2875 S/. 6,232.48 S/. 3,014.76
12 S/. 21,680.00 S/. 17,354.00 0.2567 S/. 5,564.72 S/. 4,454.34
13 S/. 26,110.00 S/. 11,557.00 0.2292 S/. 5,983.74 S/. 2,648.57
14 S/. 26,110.00 S/. 11,557.00 0.2046 S/. 5,342.62 S/. 2,364.79
15 S/. 26,110.00 S/. 11,357.00 0.1827 S/. 4,770.20 S/. 2,074.88
16 S/. 21,205.00 S/. 10,487.00 0.1631 S/. 3,458.99 S/. 1,710.66
17 S/. 21,205.00 S/. 10,487.00 0.1456 S/. 3,088.39 S/. 1,527.37
18 S/. 21,205.00 S/. 10,687.00 0.1300 S/. 2,757.49 S/. 1,389.73
19 S/. 20,880.00 S/. 17,354.00 0.1161 S/. 2,424.31 S/. 2,014.92
20 S/. 20,880.00 S/. 10,487.00 0.1037 S/. 2,164.56 S/. 1,087.15
21 S/. 20,880.00 S/. 10,487.00 0.0926 S/. 1,932.64 S/. 970.67
22 S/. 26,310.00 S/. 11,357.00 0.0826 S/. 2,174.32 S/. 938.57
23 S/. 26,310.00 S/. 11,357.00 0.0738 S/. 1,941.36 S/. 838.01
24 S/. 26,310.00 S/. 18,224.00 0.0659 S/. 1,733.36 S/. 1,200.64
S/. 155,737.04 S/. 132,324.61
B/C 1.18 Es la division de las actualizaciones
1.18 si el resultado es mayor a 1 el proye
 la division de las actualizaciones de los ingresos y costos del proyecto
el resultado es mayor a 1 el proyecto es viable.
 ESCENARIO OPTIMISTA

Costo
Precio
Linea de Comercializacion MES CRITICO % Participacion variable
Venta
Unitario
Clases de Baile 35 11.3% 40.00 28.00
Clases de GymBall 25 8.0% 55.00 28.00
Clases de Taebo 45 14.5% 40.00 28.00
Clases de Pole Dance 30 9.6% 80.00 31.00
Clases de Crosfitt 15 4.8% 70.00 31.00
Clases Virtuales 6 1.9% 80.00 31.00
Serv Maq 80 25.7% 90.00 38.00
Venta de suplemento 15 4.8% 250.00 105.00
Preparacion y Asesoria 60 19.3% 5.00 2.50
311 100.0%

Nuevos Soles MES

COSTOS FIJOS 10016.66

Costo por alumno

Clases de Baile S/. 28.00

Gastos Indirectos S/. 3.00
Mano de Obra S/. 25.00

Clases de Gymball S/. 28.00

Gastos Indirectos S/. 3.00
Mano de Obra S/. 25.00

Clases de Taebo S/. 28.00

Gastos Indirectos S/. 3.00
Mano de Obra S/. 25.00

Clases de Pole Dance S/. 31.00

Gastos Indirectos S/. 3.00
Mano de Obra S/. 28.00

Clases de Crosfitt S/. 31.00

Gastos Indirectos S/. 3.00
Mano de Obra S/. 28.00

Clases Virtuales S/. 31.00

Gastos Indirectos S/. 3.00
Mano de Obra S/. 28.00
Serv Maq S/. 38.00
Gastos Indirectos S/. 10.00
Mano de Obra S/. 28.00

Venta de Suplemento S/. 105.00

GastosDirecto S/. 105.00

Prepa y Ser S/. 2.50

Agua de Preparacion S/. 1.00
Proteina 500g S/. 1.50

Punto de equilibrio
El Punto de Equilibro del proyecto es aquel nivel de ventas que iguala al total de los costos, es decir, es aquel p
En el punto de equilibrio el proyecto cubre todos sus costos, tanto los fijos como los variables.

Como se puede apreciar el punto de equilibrio es 700 unidades que equivalen a una venta de $17,500.00.
 90
ESCENARIO OPTIMISTA

Cantidad de Servicios
PUNTO DE PUNTO DE 80
Margen Margen
EQUILIBRIO EQUILIBRIO en
contribucion Ponderado
en Unidades soles
12.00 1.35 33 1,320
70
27.00 2.17 24 1,320
12.00 1.74 43 1,720 60
49.00 4.73 29 2,320
39.00 1.88 14 980
49.00 0.95 6 480 50
52.00 13.38 77 6,930
145.00 6.99 14 3,500
40
2.50 0.48 57 285 35
33
33.66 297 18,855
servicios 30
25 24
5%
1.047138047138 20

10

0
Clases de Clases d
Baile GymBa
de los costos, es decir, es aquel punto donde no existen ganancias ni pérdidas.
mo los variables.

a una venta de $17,500.00.

 90
ESCENARIO PESIMISTA
Cantidad de Servicios

80
80 % 77 Costo
SERVICIOS AL Precio
Linea de Comercializacion Participacio Variable Margen
MES (clientes) Venta
n Unitario
70 11.3% 28.00 12.00
Clases de Baile 30 40.00
Clases de GymBall 25 9.4% 55.00 28.00 27.00
60
Clases
60 de Taebo 45 16.9% 40.00 28.00 12.00
57
Clases de Pole Dance 20 7.5% 80.00 31.00 49.00
Clases de Crosfitt 10 3.8% 70.00 31.00 39.00
50
Clases Virtuales 6 2.3% 80.00 31.00 49.00
45
Serv Maq 43 70 26.3% 90.00 38.00 52.00 Produccion
Venta de suplemento 10 3.8% 250.00 105.00 145.00 Punto de
40 Equilibrio
Preparacion
35 y Asesoria 50 18.8% 5.00 2.50 2.50
33
266 100.0%
30 29
30
25 24

20
15 14 15 14

10
6 6

0
Clases de Clases de Clases de Clases de Clases de Clases Serv Maq Venta de Preparacion
Baile GymBall Taebo Pole Dance Crosfitt Virtuales suplemento y Asesoria
TA

PUNTO DE PUNTO DE
Margen
EQUILIBRIO en EQUILIBRIO en
Ponderado
Unidades soles
1.35 35.5 1,422
2.54 29.6 1,629
60
2.03 53.3 2,133
57
3.68 23.7 1,896
1.47 11.8 829
1.11 7.1 569
13.68
Produccion
82.9 7,465
5.45
Punto de 11.8 2,962
Equilibrio
0.47 59.2 296
31.78

eparacion
Asesoria
 BALANCE GENERAL

Estado de Situación Financiera Balance 1ER TRIMESTRE 2DO TRIMESTRE 3ER TRIMESTRE
General
1 ACTIVO
1.1 Activo Corriente
1.1.1 CyB Caja y Bancos/ 33286 30592 14905
CxCC Cuentas por Cobrar Comerciales 0 0 0
1.1.2 Exit Existencias/ 0 0 0
1.1 TOTAL ACTIVO CORRIENTE/ 33286 30592 14905
1.2. Activo No Corriente
1.2.1 IME Inmueble Maquinaria y Eq 32995 32995 32995
1.2.2 AIN Activos Intangibles (neto)/ 1398 1398 1398
1.2.3 DEPR Depreciacion Acumulada / 121 242 364
1.2 TOTAL ACTIVO NO CORRIENTE/ 34272 34151 34029
1 TOTAL ACTIVO 67557 64742 48935
2 PASIVO Y PATRIMONIO
2.1 Pasivo Corriente
2.1.1 TribxP Tributos por Pagar 7480 7131 3404
2.1.2 CPPC Cuentas por Pagar Comerciales/ 0 0 0
Cuentas por Pagar a Entidades
2.1.3 CPPER 20841 18112 15304
Financieras/
2.1 TOTAL PASIVO CORRIENTE/ 28322 25243 18707
2.2 Pasivo No Corriente
Cuentas por Pagar a Entidades
2.2.1 CPPER 0 0 0
Financieras/
2.2 TOTAL PASIVO NO CORRIENTE/ 0 0 0
2 TOTAL PASIVO 28322 25243 18707
2.3 PATRIMONIO NETO
2.4.1 Capi Capital/ 21686 21686 21686
2.4.6 Util Utilidad del Ejercicio 19235 18336 7950
2.4.7 ORC Utilidad de Trimestres pasados 0 0 0
2.4 TOTAL PATRIMONIO NETO/ 40921 40022 29636
2.5 TOTAL PASIVO Y PATRIMONIO NETO 69243 65265 48343
E GENERAL

4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE 8VO TRIMESTRE

27903 43284 29464 19751 31196

0 0 0 0 0
0 0 0 0 0
27903 43284 29464 19751 31196

32995 32995 32995 32995 32995

1398 1398 1398 1398 1398
485 606 727 849 970
33908 33787 33666 33544 33423
61812 77071 63130 53296 64619

7297 12121 8812 6697 10553

0 0 0 0 0

12414 9442 6384 3237 0

19711 21563 15195 9934 10553

0 0 0 0 0

0 0 0 0 0
19711 21563 15195 9934 10553

21686 21686 21686 21686 21686

18763 31169 22659 17220 27135
0 0 0 0 0
40449 52854 44345 38906 48821
60160 74418 59540 48840 59373
 RATIOS FINA

CUENTAS DE LOS ESTADOS FINANCIEROS DE E-GYM

PRINCIPALES CTAS 1ER TRIMESTRE

ABREV
AC Activo Corriente S/. 33,285.51
PC Pasivo Corriente S/. 28,321.72
Exit Existencias S/. 0.00
CyB Caja y Bancos S/. 33,285.51
Patri Patrimonio S/. 40,920.83
PNC Pasivo No Corriente S/. 20,841.36
UN Utilidad Neta S/. 19,235.22
TA Total Activo S/. 67,557.28
IME Inmueble Maquinaria y Eq S/. 32,995.00
TP Total Pasivo S/. 28,321.72
UB Utilidad Bruta S/. 26,715.59
VN Ventas Netas S/. 59,265.00
CPCC Cuentas por Cobrar Comerciales S/. 0.00
CV Costo de Ventas S/. 6,210.00
AF Activo fijo S/. 32,995.00
UAI Utilidad antes de los impuestos S/. 19,235.22
GF Gastos financieros S/. 645.96
GO Gastos operacionales S/. 25,572.23
CS Capital social S/. 21,685.61

1. RATIOS DE LIQUIDEZ 1ER TRI

Liquidez General (AC/PC) 1.18
UNIDADES MONPrueba Acida ( (AC-EXIS)/PC) 1.18
Prueba Defensiva (CB/PC) 1.18
Capital de Trabajo (AC-PC) 4964

2. RATIOS DE GESTION O ACTIVIDAD 1ER TRI

Rotacion de Inmueble Maquinaria y Equipo 1.80
VECES Rotacion de existencias 0.00
Rotacion de caja y bancos 202.19
Rotacion de activos totales 0.88
Rotacion de activo fijo 1.80

1ER TRI
3. RATIOS DE SOLVENCIA O APALANCAMIENTO
Estructura de capital(Pasivo total/Patrimonio) 0.69
PORCENTAJE Endeudamiento total 0.42

4. RATIOS DE RENTABILIDAD 1ER TRI

0.28
PORCENTAJE Rentabilidad sobre la inversion

0.47
Rentabilidad sobre el patrimonio
Rentabilidad sobre ventas 0.32
Margen comercial 0.90
 RATIOS FINANCIEROS

2DO
3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE
TRIMESTRE
S/. 30,591.54 S/. 14,905.21 S/. 27,903.43 S/. 43,283.72 S/. 29,464.18
S/. 25,242.61 S/. 18,707.28 S/. 19,711.10 S/. 21,563.06 S/. 15,195.41
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,591.54 S/. 14,905.21 S/. 27,903.43 S/. 43,283.72 S/. 29,464.18
S/. 40,021.91 S/. 29,635.71 S/. 40,448.65 S/. 52,854.47 S/. 44,344.59
S/. 18,111.82 S/. 15,303.58 S/. 12,414.36 S/. 9,441.83 S/. 6,383.59
S/. 18,336.30 S/. 7,950.10 S/. 18,763.04 S/. 31,168.86 S/. 22,658.98
S/. 64,742.09 S/. 48,934.53 S/. 61,811.53 S/. 77,070.60 S/. 63,129.83
S/. 32,995.00 S/. 32,995.00 S/. 32,995.00 S/. 32,995.00 S/. 32,995.00
S/. 25,242.61 S/. 18,707.28 S/. 19,711.10 S/. 21,563.06 S/. 15,195.41
S/. 25,467.09 S/. 11,353.80 S/. 26,059.77 S/. 43,290.09 S/. 31,470.80
S/. 56,190.00 S/. 48,615.00 S/. 65,040.00 S/. 78,330.00 S/. 63,615.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 4,410.00 S/. 4,410.00 S/. 6,210.00 S/. 8,820.00 S/. 6,210.00
S/. 32,995.00 S/. 32,995.00 S/. 32,995.00 S/. 32,995.00 S/. 32,995.00
S/. 18,336.30 S/. 7,950.10 S/. 18,763.04 S/. 31,168.86 S/. 22,658.98
S/. 569.46 S/. 490.75 S/. 409.78 S/. 326.46 S/. 240.75
S/. 25,622.23 S/. 32,239.23 S/. 32,239.23 S/. 25,772.23 S/. 25,572.23
S/. 21,685.61 S/. 21,685.61 S/. 21,685.61 S/. 21,685.61 S/. 21,685.61

2DO TRI 3er TRI 4to TRI 5to TRI 6to TRI
1.21 0.80 1.42 2.01 1.94
1.21 0.80 1.42 2.01 1.94
1.21 0.80 1.42 2.01 1.94
5349 -3802 8192 21721 14269

2DO TRI 3er TRI 4to TRI 5to TRI 6to TRI
1.70 1.47 1.97 2.37 1.93
0.00 0.00 0.00 0.00 0.00
195.99 110.37 154.45 198.93 166.74
0.87 0.99 1.05 1.02 1.01
1.70 1.47 1.97 2.37 1.93

2DO TRI 3er TRI 4to TRI 5to TRI 6to TRI
0.63 0.63 0.49 0.41 0.34
0.39 0.38 0.32 0.28 0.24

2DO TRI 3er TRI 4to TRI 5to TRI 6to TRI

0.28 0.16 0.30 0.40 0.36

0.46 0.27 0.46 0.59 0.51

0.33 0.16 0.29 0.40 0.36
0.92 0.91 0.90 0.89 0.90
 7MO
8VO TRIMESTRE
TRIMESTRE
S/. 19,751.44 S/. 31,195.70
S/. 9,933.91 S/. 10,552.56
S/. 0.00 S/. 0.00
S/. 19,751.44 S/. 31,195.70
S/. 38,905.84 S/. 48,820.76
S/. 3,237.16 S/. 0.00
S/. 17,220.23 S/. 27,135.15
S/. 53,295.87 S/. 64,618.90
S/. 32,995.00 S/. 32,995.00
S/. 9,933.91 S/. 10,552.56
S/. 23,916.99 S/. 37,687.71
S/. 62,640.00 S/. 78,930.00
S/. 0.00 S/. 0.00
S/. 6,210.00 S/. 8,820.00
S/. 32,995.00 S/. 32,995.00
S/. 17,220.23 S/. 27,135.15
S/. 152.56 S/. 61.84
S/. 32,239.23 S/. 32,239.23
S/. 21,685.61 S/. 21,685.61

7mo TRI 8vo TRI

1.99 2.96
1.99 2.96
1.99 2.96
9818 20643

7mo TRI 8vo TRI

1.90 2.39
0.00 0.00
113.51 142.28
1.18 1.22
1.90 2.39

7mo TRI 8vo TRI

0.26 0.22
0.19 0.16

7mo TRI 8vo TRI

0.32 0.42
42

0.44 0.56
0.27 0.34
0.90 0.89
 Liquidez General (AC/PC)
3.50

3.00

2.50

2.01 1.94
2.00

1.42
1.50
1.18 1.21

1.00 0.80

0.50

0.00
0.00 1.00 2.00 3.00 4.00 5.00 6.00

Prueba Acida ( (AC-EXIS)/PC)

3.50

3.00
Axis Title

2.50

2.00 2.01 1.94

1.50
1.42
1.18 1.21
1.00
0.80
0.50

0.00
0 1 2 3 4 5 6
Axis Title

Prueba Defensiva (CB/PC)

3.50

3.00 2.96
 Prueba Defensiva (CB/PC)
3.50

3.00 2.96

2.50

2.00 2.01 1.94 1.99

1.50 1.42
1.18 1.21
1.00
0.80
0.50

0.00
0 1 2 3 4 5 6 7 8 9

Capital de Trabajo (AC-PC)

25000
21721
20000
Axis Title

15000 14269

10000 9818
8192
5000 4964 5349

0
0 1 2 3 4 5 6 7 8
-3802
-5000
Axis Title
-10000

Rotacion de Inmueble Maquinaria y Equipo

3.00
Axis Title

2.50
2.37

2.00 1.97 1.93

1.80
1.70
1.50 1.47

1.00

0.50
 2.00 1.97 1.93
1.80
1.70
1.50 1.47

1.00

0.50

0.00
0 1 2 3 4 5 6
Axis Title

Estructura de capital(Pasivo total/Patrimonio)

0.80

0.70 0.69
Axis Title

0.63 0.63
0.60

0.50 0.49
0.40 0.41
0.34
0.30

0.20

0.10

0.00
0 1 2 3 4 5 6
Axis Title

Endeudamiento total
0.45
0.42
0.40 0.39 0.38
Axis Title

0.35
0.32
0.30
0.28
0.25 0.24
0.20
0.19
0.15

0.10

0.05

0.00
0 1 2 3 4 5 6 7
Axis Title
 Rentabilidad sobre la inversion
0.45
0.40 0.40
Axis Title

0.35 0.36

0.30 0.30
0.28 0.28
0.25
0.20
0.15 0.16

0.10
0.05
0.00
0 1 2 3 4 5 6
Axis Title

Rentabilidad sobre el patrimonio

0.70
Axis Title

0.60 0.59

0.50 0.51
0.47 0.46 0.46
0.40

0.30
0.27
0.20

0.10

0.00
0 1 2 3 4 5 6
Axis Title

Rentabilidad sobre ventas

0.45
0.40 0.40
Axis Title

0.35 0.36
0.32 0.33
0.30 0.29
0.25
0.20
0.15
0.16
Axis Ti
0.35 0.36
0.32 0.33
0.30 0.29
0.25
0.20
0.15
0.16

0.10
0.05
0.00
0 1 2 3 4 5 6
Axis Title
PC)

2.96

1.94 1.99
la
capacidad
de la
empresa
para hacer
frente a sus
pasivos en
el corto
plazo

6.00 7.00 8.00 9.00

)/PC)

2.96

2.01 1.94 1.99

6 7 8 9

caja y bancos entre pasivo corriente

B/PC)

2.96
B/PC)

2.96

Prueba Defensiva (CB/PC)

8 9

C-PC)

20643

4269

9818
Capital de Trabajo (AC-PC)

7 8 9

aria y Equipo

2.37 2.39

1.93 1.90
 1.93 1.90

5 6 7 8 9

al/Patrimonio)

0.41
0.34
0.26
0.22

5 6 7 8 9

pasivo entre l patrimonio

al

0.24
Endeudamiento total
0.19
0.16

7 8 9
version
0.42
0.40
0.36
0.32

5 6 7 8 9

rimonio

0.59
0.56
0.51
0.44

5 6 7 8 9

entas
0.40
0.36 0.34

0.27
 0.36 0.34

0.27

5 6 7 8 9
N= 29028 mujeres en el puerto de ILO
p= 0.15
q= 0.85 14218.03
n=
E= 0.05 73.06
Z= 1.96

n= 195 encuestas
 HOJA RESUMEN INFORMATIVA

APELLIDOS Y NOMBRES DEL TITULAR : XXXX,XXXXX XXXXXXX TASA COSTO EFECTIVO ANUAL :
DNI DEL PRESTATARIO : 222224654 TASA MORATORIA :
LINEA DE CREDITO : CREDISOL LPR 2.045 % RECURSOS PROPIOS MODALIDAD DE PAGO :
MONEDA Y MONT O : SOLES S/. 17127.71 PERIODO O N° DE CUOTAS :
COMISION : 0.00% MONTO CUOTA :
INTERES MENSUAL : 2.05% FECHA DE DESEMBOLSO :
TIPO DE INTERES : SIMPLE
TASA NOMINAL : 24.54%

PAGOS ANTICIPADOS DEL CREDITO

Los pagos por adelantado no generan beneficio alguno; execpto cuando se trate de la cancelacion anticipada del prestamo, en
ese caso se descontaran los intereses no vencidos ala fecha de cancelacion.

INCUMPLIMIENTO DE PAGOS PACTADOS

INTERES MORQATORIO.- Afecta al capital y se aplica desde el primer dia que se genere el incumplimiento de pago oportuno
adicional a los intereses compensatorios que continuaran devengandose.
GASTOS DE COBRANZA.- Todo prestamo que exceda de mas de 45 dias de retraso en sus pagos, se le cargara gastos
administrativos de cobranza según tarifario; y, para caso presentamos en proceso judicial costos y costas.

REPORTE DE LA CENTRAL DE RIESGOS.- Ante el incumplimientode pago oportuno se procedera a realizar el reporte
correspondiente a una central de riesgo de cobertura nacional(EQUISFAX ,S.A.) que según dias de retraso puede afectar su
credibilidad y futuras solicitudes de credito en otras entidades financieras y comerciales.

ALCANCES Y OBLIGACIONES DE LAS GARANTIAS Y AVALES

El aval o los avales solidarios se constityen como segundo (s) titular (s) de los prestamos que han refrendado mediante firma
voluntaria en tal sentido asumen la responsabilidad de garantizar la devolucin del prestamo en las condiciones pactadas caso
contrario, pueden ser sujeto de cobranza por la via ordinaria y/o judicial si el caso lo amerita.

BENEFICIOS POR PAGOS PUNTUALES

El pago puntual de sus prestamos contribuira a generar un buen historial crediticio y le premitira acceder a nuevos prestamos
en mejores condiciones "montos, plazo y tasas"asi mismo podran permitirle acceder a prestamos paralelos por oportunidades
de negocio, de otro lado tendran prioridad para beneficiarse en otros servicios no financieros que desarrolle la institucion como
capacitaciones.

CENTROS AUTORIZADOS DE PAGO

Los unicos centroa autorizados de pago son: Oficina Principal, sito Nueva Victoria Mz H - S/N (Costado de la comisaria) y el El
modulo de atencion de puerto, sito en Jiron Abtao N° 544(costado de la sunat)

El/ los prestatarios/A/OS Y AVALE/ ES SOLIDARIO/ OS, DECLARAN QUE EN EL CONTRATO MUTUO DE OTORGAMIENTO DE SU
CREDITO Y HOJA RESUMEN INFORMATIVA FUERON ENTREGADOS PARA SU LECTURA CON ANTERIORIDAD A LA FIRMA DE ESTE
DOCUMENTO, EN TAL SENTIDO DECLARAN NO TENER DUDA SOBRE LA MISMA Y SUSCRIBIR EL PRESENTE DOCUMENTO EN 2
EJEMPLARES EN SEÑAL DE ACEPTACION, CONFORMIDAD CON TODA LA INFORMACION CONSIGNMADA EN EL MISMO.

Ilo, xx de xxxx del xxxx

FIRMA FIRMA
 24.54%
96.00%
MENSUAL
24
798.78
XX/XX/XX

pada del prestamo, en

o de pago oportuno

gara gastos
.

el reporte
o puede afectar su

ndado mediante firma

diciones pactadas caso
merita.

a nuevos prestamos
os por oportunidades
olle la institucion como

la comisaria) y el El

ORGAMIENTO DE SU
D A LA FIRMA DE ESTE
DOCUMENTO EN 2
N EL MISMO.