SUELDOS Y APORTACIONE

No. de Sueldo por

personas Funciones que desempeñan empleado Sueldo mensual Aporte patronal
1 GERENTE GENERAL S/. 1,500.00 S/. 1,500.00 S/. 169.95
1 GERENTE DE RR.HH S/. 1,000.00 S/. 1,000.00 S/. 113.50
1 GERENTE COMERCIAL S/. 1,000.00 S/. 1,000.00 S/. 113.50
1 MARKETING S/. 1,000.00 S/. 1,000.00 S/. 113.50
1 ASISTENTE CONTABLE S/. 1,000.00 S/. 1,000.00 S/. 113.50
5 TOTAL S/. 5,500.00 S/. 5,500.00 S/. 623.95
SUELDOS Y APORTACIONES
Sueldo anual 13er. Sueldo 14to. Sueldo Vacaciones Fondos de CTS
S/. 18,000.00 S/. 1,500.00 S/. 240.00 S/. 750.00 S/. 1,500.00
S/. 12,000.00 S/. 1,000.00 S/. 240.00 S/. 500.00 S/. 1,000.00
S/. 12,000.00 S/. 1,000.00 S/. 240.00 S/. 500.00 S/. 1,000.00
S/. 12,000.00 S/. 1,000.00 S/. 240.00 S/. 500.00 S/. 1,000.00
S/. 12,000.00 S/. 1,000.00 S/. 240.00 S/. 500.00 S/. 1,000.00
S/. 66,000.00 S/. 5,500.00 S/. 1,200.00 S/. 2,750.00 S/. 5,500.00
Sueldo Total Anual
S/. 20,490.00
S/. 13,740.00
S/. 13,740.00
S/. 13,740.00
S/. 13,740.00
S/. 75,450.00
 Tabla de Depreciacion
Cantidad Activo Vida util (Años) Costo

2 Computadoras 4 S/. 4,000.00

1 Caja registradora 5 S/. 2,000.00
2 Escritorios 4 S/. 200.00
2 Sillas tipo secretaria 1 S/. 120.00
3 Teléfonos 3 S/. 300.00
2 Sillas de espera 2 S/. 500.00
1 Aire acondicionado 5 S/. 3,000.00
1 Mesa rectangular 4 S/. 200.00
2 Camaras Frigorificas 5 S/. 3,000.00
2 Tijera de floristas 1 S/. 35.00
2 Cuchillos 1 S/. 30.00
2 Estanterías 1 S/. 1,000.00
Total
acion 5años
Años Depreciación Valor En Libros
Dep. Anual Dep. Mensual
S/. 1,000.00 S/. 83.33 4 S/. -
S/. 400.00 S/. 33.33 5 S/. -
S/. 50.00 S/. 4.17 4 S/. -
S/. 120.00 S/. 10.00 1 S/. -
S/. 100.00 S/. 8.33 1 S/. 200.00
S/. 250.00 S/. 20.83 2 S/. -
S/. 600.00 S/. 50.00 5 S/. -
S/. 50.00 S/. 4.17 4 S/. -
S/. 600.00 S/. 50.00 5 S/. -
S/. 35.00 S/. 2.92 1 S/. -
S/. 30.00 S/. 2.50 1 S/. -
S/. 1,000.00 S/. 83.33 1 S/. -
S/. 4,235.00 S/. 352.92 S/. 200.00
 PLAN DE INVERSION
ADECUACIONES DE LOCAL
Cantidad Costo Unitario
Descripcion
m2 (Soles)

TOTAL $ 0.00
MAQUINARIAS
Cantidad Costo Unitario
Equipo (unidades) (Soles)
Camaras Frigorificas 2 S/. 3,000.00
Tijera de floristas 2 S/. 35.00
Cuchillos 2 S/. 30.00
Estanterías 2 S/. 1,000.00
Quita espinas 2 S/. 13.00
Seguetas 2 S/. 50.00
TOTAL S/. 4,128.00
Muebles y Enseres
Cantidad Costo Unitario
Activo (unidades) (Soles)
Computadoras 2 S/. 2,000.00
Caja registradora 1 S/. 2,000.00
Escritorios 2 S/. 100.00
Sillas tipo secretaria 2 S/. 60.00
Teléfonos 3 S/. 100.00
Sillas de espera 2 S/. 250.00
Aire acondicionado 1 S/. 3,000.00
Mesa rectangular 1 S/. 200.00
TOTAL S/.7,710.00
Gastos de Inversión
Cantidad Costo Unitario
Activo
(unidades) (Soles)
Medidores de luz 1 S/. 60.00
Dispensador de agua 1 S/. 25.00
Tanques para Basura 2 S/. 50.00
Manguera (10 METROS) 1 S/. 35.00
Herramientas Generales
TOTAL
OTROS GASTOS DE INVERSION
Descripción
Gasto de Instalación

Certificado de Funcionamiento y Permisos

Stock de Mercaderia
Capital de trabajo
TOTAL
Inversion Total
 Costo Total (Soles)

$ 0.00

Costo Total (Soles)

S/. 6,000.00
S/. 70.00
S/. 60.00
S/. 2,000.00
S/. 26.00
S/. 100.00
S/. 8,256.00

Costo Total (Soles)

S/. 4,000.00
S/. 2,000.00
S/. 200.00
S/. 120.00
S/. 300.00
S/. 500.00
S/. 3,000.00
S/. 200.00
S/. 10,320.00

Costo Total (Soles)

S/. 60.00
S/. 25.00
S/. 100.00
S/. 35.00

S/. -
S/. -
S/. 1,200.00
S/. 1,420.00

Costo Total (Soles)

S/. 3,000.00

S/. 91.50
S/. 2,000.00
-S/. 10,364.24
-S/. 5,272.74
S/. 14,723.26
 ADECUACIONES DE LOCAL
Costo Unitario
Descripcion Cantidad m2
(Soles)

TOTAL S/. -

MAQUINARIAS

Costo Unitario
Equipo Cantidad (unidades)
(Soles)

Camaras Frigorificas 2 S/. 3,000.00

Tijera de floristas 2 S/. 35.00
Cuchillos 2 S/. 30.00
Estanterías 2 S/. 1,000.00
Quita espinas 2 S/. 13.00
Seguetas 2 S/. 50.00
TOTAL S/. 4,128.00

Muebles y Enseres

Activo Cantidad (unidades) Costo Unitario

(Soles)

Computadoras 2 S/. 2,000.00

Caja registradora 1 S/. 2,000.00
Escritorios 2 S/. 100.00
Sillas tipo secretaria 2 S/. 60.00
Teléfonos 3 S/. 100.00
Sillas de espera 2 S/. 250.00
Aire acondicionado 1 S/. 3,000.00
Mesa rectangular 1 S/. 200.00
TOTAL S/. 7,710.00

OTROS GASTOS DE INVERSION

Descripción Costo Total (Soles)
Gasto de Instalación S/. 3,000.00

Certificado de Funcionamiento y Permisos S/. 91.50

Stock de Mercaderia S/. 2,000.00
Capital de trabajo -S/. 10,364.24
TOTAL -S/. 5,272.74

Inversion Total 14,723

Costo Total (Soles)

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

Costo Total (Soles)

S/. 6,000.00
S/. 70.00
S/. 60.00
S/. 2,000.00
S/. 26.00
S/. 100.00
S/. 8,256.00

Gastos de Inversión

Costo Total (Soles) Activo Cantidad Costo Unitario

(unidades) (Soles)

S/. 4,000.00 Medidores de luz 1 S/. 60.00

S/. 2,000.00 Dispensador de agua 1 S/. 25.00
S/. 200.00 Tanques para Basura 2 S/. 50.00
S/. 120.00 Manguera (10 METROS) 1 S/. 35.00
S/. 300.00
S/. 500.00
S/. 3,000.00
S/. 200.00
S/. 10,320.00
Herramientas Generales
TOTAL
 Costo Total
(Soles)

S/. 60.00
S/. 25.00
S/. 100.00
S/. 35.00

S/. 1,200.00
S/. 1,420.00
 Gastos administrativos
Rubro Mensual Anual
Alquiler S/. - S/. -
Teléfono S/. 100.00 S/. 1,200.00
Luz S/. 150.00 S/. 1,800.00
Agua S/. 50.00 S/. 600.00
Internet S/. 150.00 S/. 1,800.00
Sueldos S/. 6,287.50 S/. 75,450.00
Publicidad S/. 657.00 S/. 7,884.00
Suministros de oficina S/. 80.00 S/. 960.00
total S/. 7,474.50 S/. 89,694.00

PUBLICIDAD
Costo Tiempo al Año Total
Página Web S/. 300.00 2 S/. 600.00
Facebook S/. 80.00 1 S/. 80.00
Volantes S/. 100.00 6 S/. 600.00
Carteles S/. 200.00 3 S/. 600.00
Radio S/. 500.00 12 S/. 6,000.00
S/.1,180.00 S/. 7,880.00
S/. 7,474.50

Horario AAA

657
Crecimiento 5% 0
INGRESOS PRECIOS
Arreglo en abanico S/. 160.00
Arreglo circular S/. 120.00
Arreglo triangular S/. 180.00 0%
Arreglo forma corazón S/. 180.00 0%
Arreglo vertical S/. 60.00 0%
Otros arreglos
Arreglo para bodas S/. 140.00
Arreglos para escritorio S/. 70.00
Arreglos para 1ra comunión S/. 80.00
Arreglos para condolencias S/. 180.00
Total Ingresos
Costos de Venta
Arreglo en abanico S/. 128.00
Arreglo circular S/. 96.00
Arreglo triangular S/. 163.64
Arreglo forma corazón S/. 163.64
Arreglo vertical S/. 54.55
Otros arreglos S/. -
Arreglo para bodas S/. 82.35
Arreglos para escritorio S/. 41.18
Arreglos para 1ra comunión S/. 53.33
Arreglos para condolencias S/. 100.00
Total Costos
Utilidad Bruta
Gastos Administrativos
Alquiler
Telèfono
Luz
Agua
internet
sueldos
publicidad
suministros de oficina
Total Gasto Administrativos
Otros Gastos
Interes
Depreciacion Anual de Activos
Total Otros Gastos
Utilidad Antes de Particip. e Impto.
Participacion de Trabajadores 10%
Impuesto a la Renta 30%
Utilidad Liquida
(+) Depreciacion
(-) Amortizacion
(-) Inversión Inicial S/. -25,087.50
(-)(+) Capital de trabajo S/. 10,364.24
(+) Prestamo S/. -
(+) Valor de Desecho
(=) FLUJO DE CAJA ($) S/. -14,723.26
TASA 16.7%
VAN S/. 32,838.00
TIR 62.8%
 FLUJO DE CAJA
1 2 3 4

40 42 44 46
36 38 40 42
36 38 40 42
40 42 44 46
28 29 31 32
0
32 34 35 37
32 34 35 37
20 21 22 23
64 67 71 74
S/. 45,920.00 S/. 48,216.00 S/. 50,626.80 S/. 53,158.14

40 42 44 46
36 38 40 42
36 38 40 42
40 42 44 46
28 29 31 32
0 0 0 0
32 34 35 37
32 34 35 37
20 21 22 23
64 67 71 74
S/. 27,559.24 S/. 28,937.21 S/. 30,384.07 S/. 31,903.27
S/. 18,360.76 S/. 19,278.79 S/. 20,242.73 S/. 21,254.87

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

S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 6,287.50 S/. 6,287.50 S/. 6,287.50 S/. 6,287.50
S/. 657.00 S/. 657.00 S/. 657.00 S/. 657.00
S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00
S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50

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

S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. 6,651.26 S/. 7,569.29 S/. 8,533.23 S/. 9,545.37
S/. 665.13 S/. 756.93 S/. 853.32 S/. 954.54
S/. 1,795.84 S/. 2,043.71 S/. 2,303.97 S/. 2,577.25
S/. 4,190.29 S/. 4,768.65 S/. 5,375.94 S/. 6,013.58
S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. - S/. - S/. - S/. -

S/. 8,425.29 S/. 9,003.65 S/. 9,610.94 S/. 10,248.58

 5 6 7 8

49 51 54 56
44 46 48 51
44 46 48 51
49 51 54 56
34 36 38 39

39 41 43 45
39 41 43 45
24 26 27 28
78 82 86 90
S/. 55,816.05 S/. 58,606.85 S/. 61,537.19 S/. 64,614.05

49 51 54 56
44 46 48 51
44 46 48 51
49 51 54 56
34 36 38 39
0 0 0 0
39 41 43 45
39 41 43 45
24 26 27 28
78 82 86 90
S/. 33,498.43 S/. 35,173.36 S/. 36,932.02 S/. 38,778.62
S/. 22,317.61 S/. 23,433.49 S/. 24,605.17 S/. 25,835.43

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

S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 6,287.50 S/. 6,287.50 S/. 6,287.50 S/. 6,287.50
S/. 657.00 S/. 657.00 S/. 657.00 S/. 657.00
S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00
S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50

S/. -
S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. 10,608.11 S/. 11,723.99 S/. 12,895.67 S/. 14,125.93
S/. 1,060.81 S/. 1,172.40 S/. 1,289.57 S/. 1,412.59
S/. 2,864.19 S/. 3,165.48 S/. 3,481.83 S/. 3,814.00
S/. 6,683.11 S/. 7,386.12 S/. 8,124.27 S/. 8,899.33
S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. -

S/. -

S/. -
S/. 10,918.11 S/. 11,621.12 S/. 12,359.27 S/. 13,134.33
 9 10

59 62
53 56
53 56
59 62
41 43

47 50
47 50
30 31
95 99
S/. 67,844.75 S/. 71,236.99 AÑO
1
59 62 2
53 56 3
53 56 4
59 62 5
41 43 6
0 0 7
47 50 8
47 50 9
30 31 10
95 99 Inversion Inicial
S/. 40,717.56 S/. 42,753.43
S/. 27,127.20 S/. 28,483.56

S/. - S/. -
S/. 100.00 S/. 100.00
S/. 150.00 S/. 150.00
S/. 50.00 S/. 50.00
S/. 150.00 S/. 150.00
S/. 6,287.50 S/. 6,287.50
S/. 657.00 S/. 657.00
S/. 80.00 S/. 80.00
S/. 7,474.50 S/. 7,474.50

S/. 4,235.00 S/. 4,235.00

S/. 4,235.00 S/. 4,235.00
S/. 15,417.70 S/. 16,774.06
S/. 1,541.77 S/. 1,677.41
S/. 4,162.78 S/. 4,529.00
S/. 9,713.15 S/. 10,567.66
S/. 4,235.00 S/. 4,235.00

S/. - S/. -10,364.24

S/. - S/. 200.00

S/. 13,948.15 S/. 4,638.41
 FLUJO
S/. 8,425.29
S/. 9,003.65
S/. 9,610.94
S/. 10,248.58
S/. 10,918.11
S/. 11,621.12
S/. 12,359.27
S/. 13,134.33
S/. 13,948.15
S/. 4,638.41
-S/. 14,723.26 TIR 62.8%
Crecimiento 5% 0
INGRESOS PRECIOS
Arreglo en abanico S/. 160.00
Arreglo circular S/. 120.00
Arreglo triangular S/. 180.00 0%
Arreglo forma corazón S/. 180.00 0%
Arreglo vertical S/. 60.00 0%
Otros arreglos 0%
Arreglo para bodas S/. 140.00
Arreglos para escritorio S/. 70.00
Arreglos para 1ra comunión S/. 80.00
Arreglos para condolencias S/. 180.00
Total Ingresos
Costos de Venta
Arreglo en abanico S/. 128.00
Arreglo circular S/. 96.00
Arreglo triangular S/. 163.64
Arreglo forma corazón S/. 163.64
Arreglo vertical S/. 54.55
Otros arreglos S/. -
Arreglo para bodas S/. 82.35
Arreglos para escritorio S/. 41.18
Arreglos para 1ra comunión S/. 53.33
Arreglos para condolencias S/. 100.00
Total Costos
Utilidad Bruta
INGRESOS
50% al contado 70%
30% a 30 dias 30%
Ingreso Mensual
Gastos Administrativos
Alquiler S/. -
Telèfono S/. 100.00
Luz S/. 150.00
Agua S/. 50.00
internet S/. 150.00
sueldos S/. 6,287.50
publicidad S/. 657.00
suministros de oficina S/. 80.00
Total Gasto Administrativos S/. 7,474.50

Ingresos
Gastos S/. 7,474.50
Total Liquido Efectivo S/. -7,474.50
Deficit Acumulado S/. -10,364.24
Capital de Trabajo S/. -10,364.24
 MÉTODO DE DEFICIT ACUMULADO
1 2 3 4 5

40 42 44 46 49
36 38 40 42 44
36 38 40 42 44
40 42 44 46 49
28 29 31 32 34
0 0 0 0 0
32 34 35 37 39
32 34 35 37 39
20 21 22 23 24
64 67 71 74 78
S/. 45,920 S/. 48,216 S/. 50,627 S/. 53,158 S/. 55,816

40 42 44 46 49
36 38 40 42 44
36 38 40 42 44
40 42 44 46 49
28 29 31 32 34
0 0 0 0 0
32 34 35 37 39
32 34 35 37 39
20 21 22 23 24
64 67 71 74 78
S/. 27,559 S/. 28,937 S/. 30,384 S/. 31,903 S/. 33,498
S/. 18,361 S/. 19,279 S/. 20,243 S/. 21,255 S/. 22,318

S/. 32,144.00 S/. 33,751.20 S/. 35,438.76 S/. 37,210.70 S/. 39,071.23
S/. 13,776.00 S/. 14,464.80 S/. 15,188.04 S/. 15,947.44
S/. 32,144.00 S/. 47,527.20 S/. 49,903.56 S/. 52,398.74 S/. 55,018.67

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

S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 6,287.50 S/. 6,287.50 S/. 6,287.50 S/. 6,287.50 S/. 6,287.50
S/. 657.00 S/. 657.00 S/. 657.00 S/. 657.00 S/. 657.00
S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00
S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50

S/. 32,144.00 S/. 47,527.20 S/. 49,903.56 S/. 52,398.74 S/. 55,018.67
S/. 35,033.74 S/. 36,411.71 S/. 37,858.57 S/. 39,377.77 S/. 40,972.93
S/. -2,889.74 S/. 11,115.49 S/. 12,044.99 S/. 13,020.97 S/. 14,045.74
S/. 8,225.75 S/. 23,160.49 S/. 25,065.96 S/. 27,066.71 S/. 29,167.49
UMULADO
6 7 8 9 10

51 54 56 59 62
46 48 51 53 56
46 48 51 53 56
51 54 56 59 62
36 38 39 41 43
0 0 0 0 0
41 43 45 47 50
41 43 45 47 50
26 27 28 30 31
82 86 90 95 99
S/. 58,607 S/. 61,537 S/. 64,614 S/. 67,845 S/. 71,237

51 54 56 59 62
46 48 51 53 56
46 48 51 53 56
51 54 56 59 62
36 38 39 41 43
0 0 0 0 0
41 43 45 47 50
41 43 45 47 50
26 27 28 30 31
82 86 90 95 99
S/. 35,173 S/. 36,932 S/. 38,779 S/. 40,718 S/. 42,753
S/. 23,433 S/. 24,605 S/. 25,835 S/. 27,127 S/. 28,484

S/. 41,024.79 S/. 43,076.03 S/. 45,229.84 S/. 47,491.33 S/. 49,865.89
S/. 16,744.81 S/. 17,582.05 S/. 18,461.16 S/. 19,384.22 S/. 20,353.43
S/. 57,769.61 S/. 60,658.09 S/. 63,690.99 S/. 66,875.54 S/. 70,219.32

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

S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
S/. 6,287.50 S/. 6,287.50 S/. 6,287.50 S/. 6,287.50 S/. 6,287.50
S/. 657.00 S/. 657.00 S/. 657.00 S/. 657.00 S/. 657.00
S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00
S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50

S/. 57,769.61 S/. 60,658.09 S/. 63,690.99 S/. 66,875.54 S/. 70,219.32
S/. 42,647.86 S/. 44,406.52 S/. 46,253.12 S/. 48,192.06 S/. 50,227.93
S/. 15,121.75 S/. 16,251.57 S/. 17,437.87 S/. 18,683.49 S/. 19,991.39
S/. 31,373.32 S/. 33,689.44 S/. 36,121.36 S/. 38,674.88 S/. 41,356.07
 11 12

65 68
59 62
59 62
65 68
46 48
0 0
52 55
52 55
33 34
104 109
S/. 74,799 S/. 78,539

65 68
59 62
59 62
65 68
46 48
0 0
52 55
52 55
33 34
104 109
S/. 44,891 S/. 47,136
S/. 29,908 S/. 31,403

S/. 52,359.19 S/. 54,977.15

S/. 21,371.10 S/. 22,439.65
S/. 73,730.29 S/. 77,416.80

S/. - S/. -
S/. 100.00 S/. 100.00
S/. 150.00 S/. 150.00
S/. 50.00 S/. 50.00
S/. 150.00 S/. 150.00
S/. 6,287.50 S/. 6,287.50
S/. 657.00 S/. 657.00
S/. 80.00 S/. 80.00
S/. 7,474.50 S/. 7,474.50

S/. 73,730.29 S/. 77,416.80

S/. 52,365.60 S/. 54,610.16
S/. 21,364.68 S/. 22,806.64
S/. 44,171.32 S/. 22,806.64
 Año 1 2
Ventas S/. 45,920.00 S/. 48,216.00
(-)Costo de Ventas S/. 27,559.24 S/. 28,937.21
(=)Utilidad Bruta S/. 18,360.76 S/. 19,278.79
% Utilidad Bruta S/. 0.40 S/. 0.40
(-)Gastos Administrativos S/. 7,474.50 S/. 7,474.50
(-)Depreciaciones S/. 4,235.00 S/. 4,235.00
(=)Total de Gastos S/. 11,709.50 S/. 11,709.50
(=)Utilidad Antes de Int. e Imp. S/. 6,651.26 S/. 7,569.29
(-)Interes (5%) S/. - S/. -
(=)Utilidad Antes de Imp. S/. 6,651.26 S/. 7,569.29
(-)Part. a Trabajadores (10%) S/. 665.13 S/. 756.93
(-)Impuesto a la Renta (30%) S/. 1,795.84 S/. 2,043.71
(=)Utilidad Neta S/. 4,190.29 S/. 4,768.65
Utilidad Acumulada S/. 4,190.29 S/. 8,958.95
 c
3 4 5 6
S/. 50,626.80 S/. 53,158.14 S/. 55,816.05 S/. 58,606.85
S/. 30,384.07 S/. 31,903.27 S/. 33,498.43 S/. 35,173.36
S/. 20,242.73 S/. 21,254.87 S/. 22,317.61 S/. 23,433.49
S/. 0.40 S/. 0.40 S/. 0.40 S/. 0.40
S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50
S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. 11,709.50 S/. 11,709.50 S/. 11,709.50 S/. 11,709.50
S/. 8,533.23 S/. 9,545.37 S/. 10,608.11 S/. 11,723.99
S/. - S/. - S/. -
S/. 8,533.23 S/. 9,545.37 S/. 10,608.11 S/. 11,723.99
S/. 853.32 S/. 954.54 S/. 1,060.81 S/. 1,172.40
S/. 2,303.97 S/. 2,577.25 S/. 2,864.19 S/. 3,165.48
S/. 5,375.94 S/. 6,013.58 S/. 6,683.11 S/. 7,386.12
S/. 14,334.88 S/. 20,348.47 S/. 27,031.58 S/. 14,069.23
 7 8 9 10
S/. 61,537.19 S/. 64,614.05 S/. 67,844.75 S/. 71,236.99
S/. 36,932.02 S/. 38,778.62 S/. 40,717.56 S/. 42,753.43
S/. 24,605.17 S/. 25,835.43 S/. 27,127.20 S/. 28,483.56
S/. 0.40 S/. 0.40 S/. 0.40 S/. 0.40
S/. 7,474.50 S/. 7,474.50 S/. 7,474.50 S/. 7,474.50
S/. 4,235.00 S/. 4,235.00 S/. 4,235.00 S/. 4,235.00
S/. 11,709.50 S/. 11,709.50 S/. 11,709.50 S/. 11,709.50
S/. 12,895.67 S/. 14,125.93 S/. 15,417.70 S/. 16,774.06

S/. 12,895.67 S/. 14,125.93 S/. 15,417.70 S/. 16,774.06

S/. 1,289.57 S/. 1,412.59 S/. 1,541.77 S/. 1,677.41
S/. 3,481.83 S/. 3,814.00 S/. 4,162.78 S/. 4,529.00
S/. 8,124.27 S/. 8,899.33 S/. 9,713.15 S/. 10,567.66
S/. 15,510.39 S/. 17,023.61 S/. 18,612.48 S/. 20,280.81
 Cuadro No. 5.. Demanda Estimada
Captacion 80%
Linea de Flores Numero de arreglos Porcentaje Mercado Aceptacion
Arreglo en abanico 50 0.12 40
Arreglo circular 45 0.11 36
Arreglo triangular 45 0.11 36
Arreglo forma corazón 50 0.12 40
Arreglo vertical 35 0.09 28
Otros arreglos
Arreglo para bodas 40 0.10 32
Arreglos para escritorio 40 0.10 32
Arreglos para 1ra comunión 25 0.06 20
Arreglos para condolencias 80 0.20 64
Total 410 148

ARREGLOS
PRECIOS DE LOS ARREGLOS
Arreglo en abanico S/. 160.00
Arreglo circular S/. 120.00
Arreglo triangular S/. 180.00
Arreglo forma corazón S/. 180.00
Arreglo vertical S/. 60.00
Otros arreglos
Arreglo para bodas S/. 140.00
Arreglos para escritorio S/. 70.00
Arreglos para 1ra comunión S/. 80.00
Arreglos para condolencias S/. 180.00
Cuadro 5.. Ventas Estimadas
CANTIDADES Anual Mensual
Arreglo en abanico 480 40
Arreglo circular 432 36
Arreglo triangular 432 36
Arreglo forma corazón 480 40
Arreglo vertical 336 28
Otros arreglos
Arreglo para bodas 384 32
Arreglos para escritorio 384 32
Arreglos para 1ra comunión 240 20
Arreglos para condolencias 768 64

Costo MGB Precio

Arreglo en abanico S/. 128.00 25% S/. 160.00
Arreglo circular S/. 96.00 30 S/. 120.00
Arreglo triangular S/. 163.64 10% S/. 180.00
Arreglo forma corazón S/. 163.64 10% S/. 180.00
Arreglo vertical S/. 54.55 10% S/. 60.00
Otros arreglos S/. -
Arreglo para bodas S/. 82.35 70% S/. 140.00
Arreglos para escritorio S/. 41.18 70% S/. 70.00
Arreglos para 1ra comunión S/. 53.33 50% S/. 80.00
Arreglos para condolencias S/. 100.00 80% S/. 180.00
 Costo de Venta
Arreglo en abanico S/. 128.00
Arreglo circular S/. 96.00
Arreglo triangular S/. 163.64
Arreglo forma corazón S/. 163.64
Arreglo vertical S/. 54.55
Otros arreglos
Arreglo para bodas S/. 82.35
Arreglos para escritorio S/. 41.18
Arreglos para 1ra comunión S/. 53.33
Arreglos para condolencias S/. 100.00
Total de Costos S/. 882.68
Inversion Total S/. 14,723.26
Prestamo S/. -
Anualidad (A) S/. -
Tasa 5.00% Interes Bancario
Periodo 5

TABLA DE AMORTIZACION
PERIODO PAGO CAPITAL INTERÉS
0 S/. - S/. - S/. -
1 S/. - S/. - S/. -
2 S/. - S/. - S/. -
3 S/. - S/. - S/. -
4 S/. - S/. - S/. -
5 S/. - S/. - S/. -
N
SALDO INSOLUTO
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
 PAYBACK
PERIODO SALDO DE INVER. FLUJO DE CAJA RENTAB. EXIGIDA

1 14,723.26 8,425.29 2,455.78

2 8,753.74 9,003.65 1,460.09
3 1,210.17 9,610.94 201.85
4 -8,198.91 10,248.58 -1,367.54
5 -19,815.04 10,918.11 -3,305.07
6 -34,038.21 11,621.12 -5,677.43
7 -51,336.76 12,359.27 -8,562.76
8 -72,258.79 13,134.33 -12,052.46
9 -97,445.59 13,948.15 -16,253.51
10 -127,647.25 4,638.41 -21,291.03

TMAR 16.7%
RECUPER. DE INVERSIÓN

5,970
7,544
9,409
11,616
14,223
17,299
20,922
25,187
30,202
25,929
 Punto de Equilibrio en Ventas
Ventas Netas S/. 45,920.00
Costos Variables Totales S/. 27,559.24
Costos Fijos Totales S/. 7,474.50
Punto de Equilibrio S/. 18,693.62
 Financiamiento
Inversión Total 14,723 100%
Capital Social 14,723 100%
Financiamiento 0 0%

Capital Propio
Edith Zuñiga Ponce 2,945 20%
Kelly villanueva Daza 2,945 20%
Miriam Vigilio Santillan 2,945 20%
Dina Viera Reynaldo 2,945 20%
Edison Vargas Valdivia 2,945 20%
Total 14,723 100%
2944.65116
 CAPM
Re= Rf+(Rm-Rf)*B
Re 0.17
Rf 0.04 CVX
B 0.59
Rm 0.26 20 de setiembre
Riesgo país 0.08
CAPM 0.25

TMAR
CCPP
Kd 0.0500
T 0.25
L 0.4
Ke 0.3
CCPP 0.167