BIOFRESH - AGROCAFE

PROYECCION DE PRODUCCION Y VENTAS DEL PRODUCTO EN UNIDADES

ITEM/ MESES MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL AÑO 1 TOTAL AÑO 2 TOTAL AÑO 3
LICOR/BAILEY'S DE CAFÉ 680 680 680 680 680 680 680 680 680 680 680 720 8200 8856 9564

VENTAS 680 680 680 680 680 680 680 680 680 680 680 720 8200 8856 9564

PRESUPUESTO DE INGRESOS DEL PROYECTO S./

ITEM MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL AÑO 1 TOTAL AÑO 2 TOTAL AÑO 3

VOLUMEN VENTAS 680 680 680 680 680 680 680 680 680 680 680 720 8200 8856 9564

PRECIO DE VENTA UNITARIO S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43 S/. 43

TOTAL INGRESOS VENTA DE A.S EN (S/) S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 29,240 S/. 30,960 S/. 352,600 S/. 380,808 S/. 411,273
BIOFRESH - AGROCAFE
PLAN DE INVERSIONES
COSTO TOTAL FINANCIAMIENTO
VALOR UNIDADES UNIDAD DE APORTE APORTE
FIJO VARIABLE
RUBRO UNITARIO REQUERIDAS COSTEO PROPIO BANCARIO
1.- ACTIVOS
INFRAESTRUCTURA, MAQUINARIA Y EQUIPOS S/. 450.00 S/. - S/. 450.00 S/. -
Maquinaria y Equipo S/. 300.00 1 unidad S/. 300.00 S/. - S/. 300.00
Equipos Diversos S/. 150.00 1 unidad S/. 150.00 S/. - S/. 150.00
HERRAMIENTAS S/. 476.00 S/. - S/. 476.00 S/. -
Envases S/. 0.35 680 unidad S/. 238.00 S/. - S/. 238.00
Embalajes S/. 0.35 680 Unidad S/. 238.00 S/. - S/. 238.00
MUEBLES Y ENSERES S/. 500.00 S/. - S/. 500.00 S/. -
Juegos de Escritorio S/. 500.00 1 unidad S/. 500.00 S/. - S/. 500.00 S/. -
TOTAL ACTIVOS S/. 1,426.00 S/. 1,426.00 S/. -
2.- GASTOS PRE OPERATIVOS
Estudio técnico S/. 60.00 1 global S/. 60.00 S/. - S/. 60.00 S/. -
Estudio de mercado S/. 60.00 1 global S/. 60.00 S/. - S/. 60.00 S/. -
Gastos de trámites S/. 850.00 1 global S/. 850.00 S/. - S/. 850.00 S/. -
Gastos de promoción y publicidad lanzamiento (volantes,
tarjetas personales, gigantografía) S/. 90.00 1 global S/. 90.00 S/. - S/. 90.00 S/. -

TOTAL GASTOS DE PRE OPERACIÓN S/. 1,060.00 S/. 1,060.00 S/. -

3.- CAPITAL DE TRABAJO
MATERIA PRIMA S/. - S/. 8,616.26 S/. 8,616.26 S/. -
LECHE CONDENSADA (395mL) S/. 4.00 680 unidades S/. - S/. 2,720.00 S/. 2,720.00 S/. -
LECHE (1L) S/. 1.20 340 unidades S/. - S/. 408.00 S/. 408.00 S/. -
CAFÉ INSTANTANEO (100g) S/. 8.00 97 unidades S/. - S/. 776.00 S/. 776.00 S/. -
AZUCAR (1Kg) S/. 2.80 31 unidades S/. - S/. 86.80 S/. 86.80 S/. -
ESCENCIA DE VAINILLA (100mL) S/. 1.00 114 unidades S/. - S/. 114.00 S/. 114.00 S/. -
MAICENA (100g) S/. 1.50 114 unidades S/. - S/. 171.00 S/. 171.00 S/. -
HUEVO S/. 0.24 454 unidades S/. - S/. 108.96 S/. 108.96 S/. -
COCOA (220g) S/. 7.50 97 unidades S/. - S/. 727.50 S/. 727.50 S/. -
PISCO S/. 21.90 160 unidades S/. - S/. 3,504.00 S/. 3,504.00 S/. -
MANO DE OBRA S/. - S/. 4,250.00 S/. 4,250.00 S/. -
Operarios S/. 850.00 5 mes S/. 4,250.00 S/. 4,250.00 S/. -
GASTOS INDIRECTOS
Alquiler de local DE FABRICACION S/. 160.00 S/. 1,428.00 S/. 1,588.00 S/. -
Agua S/. 50.00 1 mes S/. 50.00 S/. - S/. 50.00 S/. -
Luz S/. 110.00 1 mes S/. 110.00 S/. - S/. 110.00 S/. -
botellas S/. 2.00 680 unidades S/. - S/. 1,360.00 S/. 1,360.00 S/. -
corchos S/. 0.10 680 unidades S/. - S/. 68.00 S/. 68.00 S/. -
TOTAL CAPITAL DE TRABAJO S/. 160.00 S/. 14,294.26 S/. 14,454.26 S/. -
4.- GASTOS OPERATIVOS
GASTOS ADMINISTRATIVOS S/. 4,385.00 S/. 4,385.00
Gerente S/. 900.00 1 mes S/. 900.00 S/. - S/. 900.00 S/. -
Jefe de Produccion S/. 850.00 1 mes S/. 850.00 S/. - S/. 850.00 S/. -
Contador S/. 850.00 1 mes S/. 850.00 S/. - S/. 850.00 S/. -
Almaceneros S/. 850.00 1 mes S/. 850.00 S/. - S/. 850.00 S/. -
Vigilante S/. 850.00 1 mes S/. 850.00 S/. - S/. 850.00 S/. -
Teléfono S/. 85.00 1 mes S/. 85.00 S/. - S/. 85.00 S/. -
GASTOS DE VENTAS S/. 550.00 S/. - S/. 550.00 S/. -
publicidad S/. 50.00 1 mes S/. 50.00 S/. - S/. 50.00 S/. -
vendedor S/. 500.00 1 mes S/. 500.00 S/. - S/. 500.00 S/. -
TOTAL GASTOS OPERATIVOS S/. 4,935.00 S/. 4,935.00 S/. -
TOTAL S/. 7,581.00 S/. 14,294.26 S/. 21,875.26 S/. -
AGROCAFE
ESTRUCTURA DE FINANCIAMIENTO PROPUESTO
Estructura de Capital del Molino

Items En S/. En Porcentaje

Capital Propio S/. 21,875.26 100
Préstamo 0 0
Total S/. 21,875.26 100

Datos Generales del Financiamiento

Items Valores
Monto del Préstamo 0
Plazo (En meses) 36
Interés Mensual (En %) 0.95
Período de gracia (En meses) 0

Cuadro de Amortización de la Deuda

Comentario:
N° Saldo Inicial Interés Amrtización Cuota Saldo Final
1 0 0 0 0 0
2 0 0 0 0 0
3 0 0 0 0 0
4 0 0 0 0 0
5 0 0 0 0 0
6 0 0 0 0 0
7 0 0 0 0 0
8 0 0 0 0 0
9 0 0 0 0 0
10 0 0 0 0 0
11 0 0 0 0 0
12 0 0 0 0 0
AÑO 1 0 0 0
13 0 0 0 0 0
14 0 0 0 0 0
15 0 0 0 0 0
16 0 0 0 0 0
17 0 0 0 0 0
18 0 0 0 0 0
19 0 0 0 0 0
20 0 0 0 0 0
21 0 0 0 0 0
22 0 0 0 0 0
23 0 0 0 0 0
24 0 0 0 0 0
AÑO 2 0 0 0
25 0 0 0 0 0
26 0 0 0 0 0
27 0 0 0 0 0
28 0 0 0 0 0
29 0 0 0 0 0
30 0 0 0 0 0
31 0 0 0 0 0
32 0 0 0 0 0
33 0 0 0 0 0
34 0 0 0 0 0
35 0 0 0 0 0
36 0 0 0 0 0
AÑO 3 0 0 0
TOTALES 0 0 0

GASTOS DE FINANCIAMENTO DEL MOLINO

interés TOTAL
mensual COSTO
Items Unidad Cantidad promedio FINANCIERO
Intereses por financiamiento del molino mes 36 0 0

Total En S/. 0
AgroCafe
1 1.035 1.035 1.071225 2
2 1.035 1.108717875 3
3 1.035 1.14752300063 4
4 1.035 1.18768630565 5
5 1.035 1.22925532634 6
6 1.035 1.27227926277 7
7 1.035 1.31680903696 8
8 1.035 1.36289735326 9
9 1.035 1.41059876062 10
10 1.035 1.45996971724 11
11 1.035 1.51106865735 12
12 1.035 1.56395606035 13
13 1.035 1.61869452247 14
14 1.035 1.67534883075 15
15 1.035 1.73398603983 16
16 1.035 1.79467555122 17
17 1.035 1.85748919552 18
18 1.035 1.92250131736 19
19 1.035 1.98978886347 20
20 1.035 2.05943147369 21
21 1.035 2.13151157527 22
22 1.035 2.2061144804 23
23 1.035 2.28332848721 24
24 1.035 2.36324498427 25
25 1.035 2.44595855872 26
26 1.035 2.53156710827 27
27 1.035 2.62017195706 28
28 1.035 2.71187797556 29
29 1.035 2.8067937047 30
30 1.035 2.90503148437 31
31 1.035 3.00670758632 32
32 1.035 3.11194235184 33
33 1.035 3.22086033416 34
34 1.035 3.33359044585 35
35 1.035 3.45026611146 36
36 1.035 3.57102542536
0.1207593139 0.04928416278 0.04937095662 0.12024136787
2.45026611146 0.41059876062
cuota c/intereses
0 0
BIOFRESH - AGROCAFE
DETERMINACION DEL COSTO TOTAL UNITARIO (CTU)

CTU = COSTO FIJO UNITARIO + COSTO VARIABLE UNITARIO COSTO FIJO MENSUALES
240

220
1.- DETERMINACION DEL COSTO FIJO UNITARIO (CFU)
200

180
CFU= COSTOS FIJOS TOTALES
NÚMERO TOTAL DE UNIDADES PRODUCIDAS EN UN AÑO 160

140

120
CFU= 61140 + 0 + 0.00 100
8200
80
0 100 200 300 400 500 600 700 800
CFU= 61140
8200
COSTOS VARIABLES MENSUALES

CFU= 7.46 NUEVOS SOLES

2.- DETERMINACION DEL COSTO VARIABLE UNITARIO (CVU)

CVU= COSTOS VARIABLES TOTALES

NUMERO DE UNIDADES DE PRODUCCION ESTIMADAS EN PLAN INVERSIONES
0 100 200 300 400 500 600 700 800

CVU= 14294.26
680
COSTO TOTALES
CVU= 21.02 NUEVOS SOLES

CTU = COSTO FIJO UNITARIO + COSTO VARIABLE UNITARIO

CTU= 7.46 + 21.02

CTU= 28.48 NUEVOS SOLES

COSTO FIJO COSTOS VARIABLES COSTOS TOTALES

DETERMINACION DEL PRECIO DE VENTA UNITARIO (Pvu)

P.V.U CTU + G

Donde:
PVU= PRECIO DE VENTA UNITARIO
CTU= COSTO TOTAL UNITARIO
G= GANANCIA

PVU= CTU + G(50%)

PVU= 28.48 + 14.24

PVU= 43.00 NUEVOS SOLES

BIOFRESH - AGROCAFE
DETERMINACION DEL PUNTO DE EQUILIBRIO (PE)

PUNTO DE EQUILIBRIO COSTO FIJO TOTAL

PRECIO VENTA UNITARIO-COSTO VARIABLE UNITARIO

P.E. = S/. 61,140.00

S/. 43.00 - S/. 21.02
P.E. =

PUNTO DE EQUILIBRIO EN UNIDADES

= S/. 61,140.00
S/. 21.98

PUNTO DE EQUILIBRIO EN UNIDADES

= 2782 Unidades de botellas de licor de café

PUNTO DE EQUILIBRIO EN UNIDADES

MONETARIAS = S/. 119,626.00
 FLUJO DE CAJA PROYECTADO MENSUAL
AÑO 1
EN NUEVOS SOLES

RUBROS 0 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL año 1 TOTAL año 2 TOTAL año 3

INGRESOS S/. 21,875.26 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 30,960.00 S/. 374,475.26 S/. 380,808.00 S/. 411,272.64
VENTAS S/. - S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 29,240.00 S/. 30,960.00 S/. 352,600.00 S/. 380,808.00 S/. 411,272.64
APORTE PROPIO S/. 21,875.26 S/. 21,875.26 S/. -
APORTE BANCO S/. - S/. - S/. -
EGRESOS S/. 21,875.26 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 20,230.00 S/. 20,230.00 S/. 256,225.26 S/. 252,397.00 S/. 261,374.00
ACTIVO FIJO S/. 2,486.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 2,486.00 S/. - S/. -
Infraestructura, Maquinaria y Equipos S/. 450.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 450.00 S/. - S/. -
Herramientas y menaje S/. 476.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 476.00 S/. - S/. -
Muebles y enseres S/. 500.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 500.00 S/. - S/. -
Gastos preoperativos S/. 1,060.00 S/. 1,060.00
CAPITAL DE TRABAJO S/. 19,389.26 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 19,389.00 S/. 20,230.00 S/. 20,230.00 S/. 253,739.26 S/. 252,397.00 S/. 261,374.00
Materiales S/. 8,616.26 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 8,616.00 S/. 9,123.00 S/. 9,123.00 S/. 113,022.26 S/. 112,214.00 S/. 121,191.00
Mano de obra S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,250.00 S/. 4,500.00 S/. 4,500.00 S/. 55,750.00 S/. 55,350.00 S/. 55,350.00
Costos indirectos fijos S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 2,080.00 S/. 2,080.00 S/. 2,080.00
Costos indirectos variables S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,428.00 S/. 1,512.00 S/. 1,512.00 S/. 18,732.00 S/. 18,598.00 S/. 18,598.00
Gastos administrativos S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 4,385.00 S/. 57,005.00 S/. 57,005.00 S/. 57,005.00
Gastos de Ventas S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 550.00 S/. 7,150.00 S/. 7,150.00 S/. 7,150.00
Cuota préstamo (capital + interes) S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
SALDO ANTES DE IMPUESTOS S/. - S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,851.00 S/. 9,010.00 S/. 10,730.00 S/. 118,250.00 S/. 128,411.00 S/. 149,898.64
IMPUESTO A LA RENTA S/. - S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 439.00 S/. 464.00 S/. 5,293.00 S/. 5,712.00 S/. 6,169.00
SALDO OPERATIVO (despues imptos) S/. - S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 9,412.00 S/. 8,571.00 S/. 10,266.00 S/. 112,957.00 S/. 122,699.00 S/. 143,729.64
SALDO INICIAL S/. - S/. - S/. 9,412.00 S/. 18,824.00 S/. 28,236.00 S/. 37,648.00 S/. 47,060.00 S/. 56,472.00 S/. 65,884.00 S/. 75,296.00 S/. 84,708.00 S/. 94,120.00 S/. 102,691.00 S/. - S/. 112,957.00 S/. 235,656.00
SALDO FINAL S/. - S/. 9,412.00 S/. 18,824.00 S/. 28,236.00 S/. 37,648.00 S/. 47,060.00 S/. 56,472.00 S/. 65,884.00 S/. 75,296.00 S/. 84,708.00 S/. 94,120.00 S/. 102,691.00 S/. 112,957.00 S/. 112,957.00 S/. 235,656.00 S/. 379,385.64
AGROCAFE
CALCULO DE LA TASA INTERNA DE RETORNO
(+) (+) (+)
-21875 = 112957 122699 143729.64
(1+i) (1+i)2 (1+i)3

TIR= 5.49569
-21875 112957 122699 143729.64
6.49569 42.1939885761 274.079069654

-21875 17389.5305964 2907.97348487 524.409398286

-21875 = 20822

TIR = 549.57%

CALCULO DEL VALOR ACTUAL NETO

+ + +
VAN = -21875 + 112957 122699 143729.64
(1+0.08) (1+0.08)2 (1+0.08)3

VAN = -21875 + 112957 122699 143729.64

1.08 1.1664 1.259712

VAN = -21875 + 104589.81 105194.62 114097.22

VAN = 302006.74

i = 0.08
 ESTADO DE GANANCIAS Y PERDIDAS PROYECTADO
( EN SOLES)

RUBROS AÑO 1 AÑO 2 AÑO 3

VENTAS NETAS S/. 352,600.00 S/. 380,808.00 S/. 411,272.64

COSTO DE VENTAS S/. -170,444.00 S/. -184,233.00 S/. -199,125.00
UTILIDAD BRUTA S/. 182,156.00 S/. 196,575.00 S/. 212,147.64

GASTOS ADMINISTRATIVOS S/. -52,620.00 S/. -56,830.00 S/. -61,376.00

GASTOS DE VENTAS S/. -6,600.00 S/. -7,128.00 S/. -7,698.00
DEPRECIACION Y AMORTIZACIÓN ACTIVOS S/. -
UTILIDAD OPERATIVA S/. 122,936.00 S/. 132,617.00 S/. 143,073.64

GASTOS FINANCIEROS S/. - S/. - S/. -

UTILIDAD ANTES IMPTOS. S/. 122,936.00 S/. 132,617.00 S/. 143,073.64
IMPUESTO A LA RENTA S/. -5,293.00 S/. -39,785.00 S/. -42,922.00
UTILIDAD NETA S/. 117,643.00 S/. 172,402.00 S/. 185,995.64
 I. RESUMEN EJECUTIVO

PRODUCTO

S/.
INVERSION TOTAL DEL PROYECTO = S/. 21,875.26

PRODUCTOS/ SERVICIOS = AGROCAFE

COSTO TOTAL DE PRODUCCIÓN ANUAL = S/. 233,536.00

COSTO DE PRODUCCIÓN UNITARIO = S/. 28.48

PRECIO DE VENTA = S/. 43.00

PUNTO DE EQUILIBRIO EN UNIDADES VENDIDAS = 2782 UNIDADES DE BOTELLAS DE LICOR DE CAFÉ

PUNTO DE EQUILIBRIO EN UNIDADES MONETARIAS = S/. 119,626.00

VALOR ACTUAL NETO 8% = S/. 302,006.74

TASA INTERNA DE RETORNO = 549.57%