Caso: "PASTO DE TRIGO" SAC

Tributación (impuesto a la renta) 30% INVERSION 50 000.00

Semanas al año 52 TEA 15%
COK 12%
HE en años 4

ESTIMACIÓN DEL INGRESO ANUAL

Jugos Vasos vendidos/semana Precio Costos de insumos y MP

Especial 560 7 3.80
Pasto de trigo 250 8 4.50
Toronja 350 9 5.00

RUBROS PERIODOS
JUGO ESPECIAL 2019 2020 2021 2022
PRECIO 7.00 7.00 7.00 7.00
CANTIDAD VENDIDA S/. 29,120.00 S/. 29,120.00 S/. 29,120.00 S/. 29,120.00
INGRESO POR JUGO ESPECIAL 203840 203840 203840 203840
JUGO PASTO DE TRIGO
Cantidad Vendida 13,000.00 13,000.00 13,000.00 13,000.00
Precio S/. 8.00 S/. 8.00 S/. 8.00 S/. 8.00
INGRESO POR PASTO DE TRIGO 104000 104000 104000 104000
JUGO DE TORONJA
Cantidad Vendida 18,200.00 18,200.00 18,200.00 18,200.00
Precio S/. 9.00 S/. 9.00 S/. 9.00 S/. 9.00
INGRESO POR JUGO DE TORONJA 163800 163800 163800 163800
TOTAL INGRESO S/. 471,640.00 S/. 471,640.00 S/. 471,640.00 S/. 471,640.00

ESTIMACIÓN DE LOS COSTOS DE INSUMOS Y MP

RUBROS PERIODOS
JUGO ESPECIAL 2019 2020 2021 2022
 Cantidad Vendida 29,120.00 29,120.00 29,120.00 29,120.00
Costo S/. 3.80 S/. 3.80 S/. 3.80 S/. 3.80
COSTO POR JUGO ESPECIAL 110656 110656 110656 110656
JUGO PASTO DE TRIGO
Cantidad Vendida 13,000.00 13,000.00 13,000.00 13,000.00
Costo S/. 4.50 S/. 4.50 S/. 4.50 S/. 4.50
COSTO POR JUGO ESPECIAL 58500 58500 58500 58500
JUGO DE TORONJA
Cantidad Vendida 18,200.00 18,200.00 18,200.00 18,200.00
Costo S/. 5.00 S/. 5.00 S/. 5.00 S/. 5.00
COSTO DEL JUGO DE TORONJA 91000 91000 91000 91000
TOTAL COSTO DE INSUMOS Y MP S/. 260,156.00 S/. 260,156.00 S/. 260,156.00 S/. 260,156.00

ESTIMACIÓN DE LA INVERSIÓN FIJA

Deprec/Amortiz.
Rubro de inversión Valor de adq. % Depre./%Amort. Depreciac. Anual/Amortiz. anual
Acum. al año 4
Inversion Fija tangible: S/. 75,000.00
Tereno S/. 50,000.00
Maquinarias y Equipos S/. 25,000.00 5% S/. 5,000.00 S/. 20,000.00
Inversion Fija Intangible: S/. 3,000.00
Inversion en Intangible S/. 3,000.00 10% S/. 300.00 S/. 1,200.00
TOTAL INVERSION FIJA S/. 78,000.00 S/. 5,300.00

ESTIMACIÓN DEL CAPITAL DE TRABAJO

2018 2019 2020 2021

Ingreso por ventas S/. 471,640.00 S/. 471,640.00 S/. 471,640.00
Inversion en kW o Variaciones S/. 47,164.00 S/. - S/. - S/. -
Recupero de KW

COSTOS DE LA MANO DE OBRA

 Turno 2 12
Rubros Cantidad Sueldo mensual Sueldo anual
Ayudante de jugos 1 S/. 950.00 S/. 11,400.00
Gerente General 1 S/. 1,200.00 S/. 14,400.00
Meseros 4 S/. 400.00 S/. 19,200.00
TOTAL 6 S/. 2,550.00 S/. 45,000.00

PRESUPUESTO DE COSTOS Y GASTOS

CONCEPTO 2019 2020 2021 2022

I) Costos de Producción S/. 271,556.00 S/. 271,556.00 S/. 271,556.00 S/. 271,556.00
MOD S/. 11,400.00 S/. 11,400.00 S/. 11,400.00 S/. 11,400.00
Materia prima e insumos S/. 260,156.00 S/. 260,156.00 S/. 260,156.00 S/. 260,156.00
II) Gastos de Adm. y Ventas S/. 46,200.00 S/. 46,200.00 S/. 46,200.00 S/. 46,200.00
Administrativos (gerente) S/. 14,400.00 S/. 14,400.00 S/. 14,400.00 S/. 14,400.00
Meseros S/. 19,200.00 S/. 19,200.00 S/. 19,200.00 S/. 19,200.00
Publicidad S/. 9,600.00 S/. 9,600.00 S/. 9,600.00 S/. 9,600.00
12 LAT S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
COSTOS Y GASTOS TOTALES S/. 317,756.00 S/. 317,756.00 S/. 317,756.00 S/. 317,756.00

FLUJO DE SERVICIO DE LA DEUDA

Préstamo 62,582.00 TEA 15%

Periodo Monto Interés Amortización Cuota

0 S/. 62,582.00
1 S/. 62,582.00 S/. 9,387.30 S/. 12,533.01 S/. 21,920.31
2 S/. 50,048.99 S/. 7,507.35 S/. 14,412.96 S/. 21,920.31
3 S/. 35,636.04 S/. 5,345.41 S/. 16,574.90 S/. 21,920.31
4 S/. 19,061.14 S/. 2,859.17 S/. 19,061.14 S/. 21,920.31
S/. 43,520.86

ESTADO DE GANANCIAS Y PÉRDIDAS

 RUBRO 2019 2020 2021 2022
Ingreso por Ventas S/. 471,640.00 S/. 471,640.00 S/. 471,640.00 S/. 471,640.00
Costos de producción S/. 271,556.00 S/. 271,556.00 S/. 271,556.00 S/. 271,556.00
Depreciaciones S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
Amortizaciones S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
Gastos de Adm. y Ventas S/. 46,200.00 S/. 46,200.00 S/. 46,200.00 S/. 46,200.00
Utilidad operativa S/. 148,584.00 S/. 148,584.00 S/. 148,584.00 S/. 148,584.00
Gastos financieros S/. 9,387.30 S/. 7,507.35 S/. 5,345.41 S/. 2,859.17
Utilidad antes de impuestos S/. 139,196.70 S/. 141,076.65 S/. 143,238.59 S/. 145,724.83
Impuesto a la renta (30%) S/. 41,759.01 S/. 42,323.00 S/. 42,971.58 S/. 43,717.45
Utilidad neta S/. 97,437.69 S/. 98,753.66 S/. 100,267.02 S/. 102,007.38

FLUJO DE CAJA PROYECTADO

RUBRO 2018 2019 2020 2021

Utilidad neta S/. 97,437.69 S/. 98,753.66 S/. 100,267.02

(+) Depreciaciones S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
(+) Amortizaciones S/. 300.00 S/. 300.00 S/. 300.00
Flujo generado internamente S/. - S/. 102,737.69 S/. 104,053.66 S/. 105,567.02
(-) Var Inversión fija (capex) S/. 78,000.00
(-) Var Inversión CTO S/. 47,164.00
Sub total S/. -125,164.00 S/. 102,737.69 S/. 104,053.66 S/. 105,567.02
(+)Valor residual de los activos fijos
(+)Valor terminal del KW
Sub total con valor terminal S/. -125,164.00 S/. 102,737.69 S/. 104,053.66 S/. 105,567.02
(+) Prestamo $ 62,582
(-) Amortización de la deuda S/. 12,533.01 S/. 14,412.96 S/. 16,574.90
FLUJO DE CAJA FINANCIERO S/. -62,582.00 S/. 90,204.68 S/. 89,640.70 S/. 88,992.12

Tasa de Descuento 12.00%

Valor Actual Neto Financiero S/. 274,914.83
Tasa Interna de Retorno Financiero 146.29%
Valor en libros al final
de año 4

S/. 50,000.00
S/. 5,000.00

S/. 1,800.00
S/. 56,800.00

2022
S/. 471,640.00

S/. 47,164.00
 2020

Saldo Final

S/. 50,048.99
S/. 35,636.04
S/. 19,061.14
S/. -
 2022

S/. 102,007.38
S/. 5,000.00
S/. 300.00
S/. 107,307.38

S/. 107,307.38
S/. 56,800.00
S/. 47,164.00
S/. 211,271.38

S/. 19,061.14
S/. 192,210.24