Resumen del escenario

Valores actuales: Esperado Optimista Pesimista

Celdas cambiantes:
$K$572 0.00% 0.00% 5.00% -5.00%
$K$573 0.00% 0.00% 5.00% -5.00%
$K$574 0.00% 0.00% 1.00% 5.00%
$K$575 0.00% 0.00% 6.00% 8.00%
$K$576 0.00% 0.00% 10.00% 5.00%
$K$577 0.00% 0.00% -10.00% 20.00%
$K$578 0.00% 0.00% -5.00% 10.00%
Celdas de resultado:
$D$595 73,906 73,906 97,475 - 64,577
$D$596 29.83% 29.83% 34.34% 5.97%
Notas: La columna de valores actuales representa los valores de las celdas cambiantes
en el momento en que se creó el Informe resumen de escenario. Las celdas cambiantes de
cada escenario se muestran en gris.
Sección Ejercicio
1.1 1 1,000.00 3 10% 1,300.00
2 1,000.00 3 4 12 10%
1 12 360
3 360 30 1 1,212.00
2/10/2020 6/22/2023 1,228.00
1,341.11

1.2 1 1,331.00
2 3 0.33333333333 0.0333333333333 1,379.80
3 40 1,393.69
4 1.3936861068934 0.3936861069 3.33333333333 11.8106%

1.3 1 3.3333333333 10% 1,373.96

12 6% 0.487%
3 10.4713%
4 12.1666666667 10.4719%

1.4 1 10,000.00 12% 5 17,623.42

2 20,000.00 14% 2 15,389.35
3 10,000.00 8,000.00 12,000.00 12% 28,231.08
3 7 9
4 15 11% 32,164.82
1.5 1 10,000.00 10,000.00 10,000.00 12% 28,354.92
3 6 9
20,000.00 9,000.00 28,292.14
2 4
2 5,000.00 5,000.00 9% 335.97
3 6 10 10,000.00 360.99

3 10,000.00 10,000.00 10,000.00 12% 29,725.96

-2 1 4
20,000.00 9,000.00 29,660.15
-3 -1

1.6 1 1000 200 8.60% 0.690%

108,303.86

2 104,644.12
3 52 360 1000 200 1.199%
75,721.61

4 747.17

1.7 1 1.36% 2.48% 1.90% 5.847%

 2 1.912%
3 0.678%
1.918%
4 1.05847
5 123.72 105.31 17.482%

1.8 1 0.60% 0.30% 0.902%

2 3.52 3.552
3 3.432 1.90% 1.76% 3.437

1.9 1 6% 4.50% 1.435%

2 1.500%

1.10_ 1 10000 2.50% 5 11,314.08

2 134.55 0.68 2500 12.635
3 -10000 2000 1000 9000 - 373.81
3% 9% 5.83%
0 1 2 3
- 10,000.00 1,941.75 942.60 8,236.27
- 10,000.00 1,834.86 841.68 6,949.65 - 373.81

2.1 1 9/30/2020 0 0- 65,530.00

10/2/2020 2 - 10,000.00 1- 6,800.00
10/14/2020 14 - 6,800.00 2- 3,885.00
10/14/2020 14 - 27,250.00 3 5,150.00
10/23/2020 23 - 3,280.00
10/29/2020 29 - 18,200.00
11/10/2020 41 - 6,800.00
11/11/2020 42 - 2,000.00
11/15/2020 46 300.00
11/21/2020 52 - 3,200.00
11/22/2020 53 2,500.00
11/23/2020 54 - 85.00
11/23/2020 54 - 900.00
11/28/2020 59 - 500.00
12/5/2020 66 1,500.00
12/12/2020 73 2,000.00
12/16/2020 77 - 920.00
12/19/2020 80 5,500.00
12/22/2020 83 - 4,500.00
12/25/2020 86 - 230.00
12/26/2020 87 8,000.00
12/27/2020 88 - 1,200.00
12/27/2020 88 - 3,500.00
12/28/2020 89 - 1,500.00
 2 12% 0.03149% 0.94888%
- 70,996.97 - 71,072.25
0.106%
3 Etapa de inversión Etapa oper
Dias Semanas Flujos Dias
0 0- 10,000.00
7 1- 34,050.00
14 2 0
21 3- 3,280.00
28 4- 18,200.00
35 5- 6,800.00
42
72
102
Tasa semanal 0.2182%
Valor Actual en t=0 - 72,002.83 Valor Actual en t=42 dias
Valor Actual en t=0
VAN - 70,799.72
-0.278%

3.1 1- 10,000.00 5,000.00 5,000.00 5,000.00 12%

2 0- 10,000.00 - 10,000.00 12%

1 5,000.00 - 6,200.00
2 5,000.00 - 1,944.00
3 5,000.00 2,822.72
2,009.16

3 0- 10,000.00 1.00 - 10,000.00

1 5,000.00 10% 1.10 4,545.45
2 5,000.00 12% 1.23 4,058.44
3 5,000.00 9% 1.34 3,723.34
2,327.24

4 - 12,327.24
5,000.00
5,000.00
5,000.00
10.492%

3.2 1 0- 100.00
1 70.00
2 60.00
20%
3.3 1 10% Método Auto
0- 100,000 - 100,000.00
1 40,000 36,363.64 - 63,636.36
2 50,000 41,322.31 - 22,314.05
3 60,000 45,078.89 22,764.84
4 90,000 61,471.21 84,236.05

Método Manual
0.4950
0.4950
2.495

2 0- 100,000 0
1 40,000
2 50,000
3 60,000
4 90,000
100,000 184,236
1.84

4.1 1 250 18%

2 187,320.00 122,358.00 28,574.24 18,664.78
3 Compras
Día Total IGV VA Día
40 42,500.00 6,483.05 6,401.93 23
25 55,000.00 8,389.83 8,324.06 27
48 24,858.00 3,791.90 3,735.03 35
18,664.78 18,461.02 41
47
Pago del IGV
45 9,895.73 9,756.53

Tasa 12% 0.0315%

VA IGV 20.26

t Flujo VA
PPP 34.88 - 18,664.78 - 18,460.94 Pago IGV compras
PPC 36.11 28,560.51 28,237.72 Cobro IGV ventas
t (IGV) 45 - 9,895.73 - 9,756.53 Pago IGV al Estado
20.24 VA

4.2 1 2.17 0.6

 40 18%
2 50 42.37

3 1.2 25% 17% 12%

0.81 0.87 0.91

5.1 1 1,200,000 700,000 200,000 30,000 29.50%

2 1,200,000 5% 60,000
3 12% 0.949% 56,457.58 63,232.49 19,101.09

4 UAI - 100,000 40,000 90,000

IR - - 8,850
Pérdidas arrastrabl 0 100,000 60,000 -

5 UAI - 110,000 40,000 90,000

IR - - 5,900
Pérdidas arrastrabl 0 110,000 70,000 -

5.2 1 Pesqueras 10.00% 36.550% 29.500%

Telecomunicaciones 10.00% 36.550%
Industriales 10.00% 36.550%
Mineras 8.00% 35.140%
Comercio y restaurantes 8.00% 35.140%
Otras actividades 5.00% 33.025%

Flujo marginal IR - - 2,950

6.1 1 20000 3.58 8350 4850 4110.169491525

10%
5
6.2 1 29.50%

7.1 1 3.55 1.60% 3

6000 1.18 5,084.75
100000 20% 40000 30% - 21,068.77

7.2 1 1% 2% 20 3.020%

2 100,000 40 3% 2,500
 8.1 1 100,000 20,000
2 800,000 500,000 30.00% 60,000

8.2 1 2,000,000 1,200,000 500,000 90,000

9.1 1 15% 1,000,000

9.2 1 8,000 90,000 60,000 38,000

2 10% 3.00 3.40 3.70 3.90
0.282320 0.30 0.34 0.37 0.39
- 17,680 - 40,000 - 30,000 - 20,000

10.1 1 10.00% 10 17 182 30.00%

0.02648% -965.23 147.24 245.40
- 962.68 146.58 233.85

Inversión y Depreciación Escudo

t Mes
2 gastos anual tributario
0 - 100,000
1 May-20
2 Jun-20 - 750
3 Jul-20 - 1,500
4 Aug-20 - 1,500
5 Sep-20 - 1,500
6 Oct-20 - 1,500
7 Nov-20 - 1,500
8 Dec-20 - 1,500 14,583 7,300
9 Jan-21 - 1,500
10 Feb-21 - 1,500
11 Mar-21 - 1,500
12 Apr-21 - 1,500
13 May-21 - 1,500
14 Jun-21 - 1,500
15 Jul-21 - 1,500
16 Aug-21 - 1,500
17 Sep-21 - 1,500
18 Oct-21 - 1,500
19 Nov-21 - 1,500
20 Dec-21 - 1,500 25,000 12,900
21 Jan-22 - 1,500
22 Feb-22 - 1,500
23 Mar-22 - 1,500
24 Apr-22 - 1,500
25 May-22 - 1,500
 26 Jun-22 - 1,500
27 Jul-22 - 1,500
28 Aug-22 - 1,500
29 Sep-22 - 1,500
30 Oct-22 - 1,500
31 Nov-22 - 1,500
32 Dec-22 - 1,500 25,000 12,900
35,417

0- 100,000
1- 2,450
2- 5,100
3 33,525
- 81,833 1.21%

3,105.50 0.87% 30.5

0 -18000 - 18,000.00 18%

2- 135 - 131.79 30
2- 270 - 6,598.32
- 24,730.12
24,434.49
- 295.63
0.357%

3
0- 58,000.00 - 300,000.00
1- 8,600.00 190,000.00 40,000.00 79,166.67
2- 10,500.00 290,000.00 50,000.00 120,833.33
3- 8,200.00 240,000.00 20,000.00 100,000.00
24% 36%
720,000.00 -

11.1 1 Parámetros
Devaluación 1.40% 2.40% 0.986% 30%
TC 3 3.56 3.666

Inversion AF Inversion % Dep

22,600.00 80,456.00 20%
6,900.00 24,564.00 25%
15,600.00 10%
 120,620.00
Liquidacion Valor de venta 10,000.00 36,663.68
Valor en libros 49,243.40
IR marg - 3,773.92

0 1 2
Ventas 600,000.00 1,100,000.00
Costo de ventas 240,000.00 660,000.00
Utilidad Bruta 360,000.00 440,000.00
MB 60% 40%
Gasto Adm y Ventas s/dep 220,000.00 280,000.00
DAP 23,792.20 23,792.20
Ing venta AF
Valor en libros
UAII 116,207.80 136,207.80
IR 34,862.34 40,862.34
Pérdidas arrastrables 0 - -

CT 16% 96,000.00 176,000.00 208,000.00

FC CT - 96,000.00 - 80,000.00 - 32,000.00

Flujo de caja
Ingresos 600,000.00 1,100,000.00
C&G s/dep - 460,000.00 - 940,000.00
IR - 34,862.34 - 40,862.34

FC CT - 96,000.00 - 80,000.00 - 32,000.00

FC AF - 120,620.00
FC - 216,620.00 25,137.66 87,137.66
k 16%
VAN 73,906

12.1 1 40% 14% 10% 30%

2 50% 20% 30% 9.190% 80%
9.60% 9.20% 8.50% 12% 44.44%
0.90%

13.1 1 Parámetros
Devaluación 1.40% 2.40% 0.986% 30%
TC 3 3.56 3.666

Inversion AF Inversion % Dep

22,600.00 80,456.00 20%
6,900.00 24,564.00 25%
 15,600.00 10%
120,620.00
Liquidacion Valor de venta 10,000.00 36,663.68
Valor en libros 49,243.40
IR marg - 3,773.92

0 1 2
P 200.00 160.00
Q 3,000.00 6,875.00
CVu 96.00 104.00
CF 172,000.00 225,000.00

Ventas 600,000.00 1,100,000.00

Costo Variable 288,000.00 715,000.00
Margen de contribución 312,000.00 385,000.00
Costo fijo (S/dep) 172,000.00 225,000.00
DAP 23,792.20 23,792.20
Ing venta AF
Valor en libros
UAII 116,207.80 136,207.80
IR 34,862.34 40,862.34
Pérdidas arrastrables 0 - -

CT 16% 96,000.00 176,000.00 208,000.00

FC CT - 96,000.00 - 80,000.00 - 32,000.00

Flujo de caja
Ingresos 600,000.00 1,100,000.00
Egresos - 460,000.00 - 940,000.00
IR - 34,862.34 - 40,862.34

FC CT - 96,000.00 - 80,000.00 - 32,000.00

FC AF - 120,620.00
Flujo de caja - 216,620.00 25,137.66 87,137.66
k 16.00%
VAN 73,906
TIR 29.83%

14.1 1 Flujo de caja - 216,620.00 25,137.66 87,137.66

k 29.83%
VAN 0
TIR 29.83%

2
 Inversion AF Inversion Inversion % Dep
22,600.00 22,600.00 80,456.00 20%
6,900.00 6,900.00 24,564.00 25%
15,600.00 10%
Liquidacion 120,620.00
Valor de venta 10,000.00 10,000.00 36,663.68
Valor en libros 49,243.40
IR marg - 3,773.92

0 1 2
Ventas 600,000.00 1,100,000.00
Costo Variable 288,000.00 715,000.00
Margen de contribución 312,000.00 385,000.00
Costo fijo (S/dep) 208,542.04 272,802.09
DAP 23,792.20 23,792.20
Ing venta AF
Valor en libros
UAII 79,665.76 88,405.71
IR 23,899.73 26,521.71
Pérdidas arrastrables - - -

CT 16.00% 96,000.00 176,000.00 208,000.00

FC CT - 96,000.00 - 80,000.00 - 32,000.00

Flujo de caja
Ingresos 600,000.00 1,100,000.00
Egresos - 496,542.04 - 987,802.09
IR - 23,899.73 - 26,521.71

FC CT - 96,000.00 - 80,000.00 - 32,000.00

FC AF - 120,620.00
Flujo de caja - 216,620.00 - 441.77 53,676.20
k 16.00%
VAN -

15.1 1 0 1 2
Ventas 600,000.00 1,100,000.00
Costo de ventas 240,000.00 660,000.00
Utilidad Bruta 360,000.00 440,000.00
Gasto Adm y Ventas s/dep 220,000.00 280,000.00
DAP 23,792.20 23,792.20
Ing venta AF - -
Valor en libros - -
UAII 116,207.80 136,207.80
IR 34,862.34 40,862.34
 Utilidad Neta 81,345.46 95,345.46

Ventas 600,000.00 1,100,000.00

Costo Variable 288,000.00 715,000.00
Margen de contribución 312,000.00 385,000.00
Costo fijo (S/dep) 172,000.00 225,000.00
DAP 23,792.20 23,792.20
Ing venta AF - -
Valor en libros - -
UAII 116,207.80 136,207.80
IR 34,862.34 40,862.34
Utilidad Neta 81,345.46 95,345.46

Excedente de caja 0 25,137.66 112,275.32

Capital de trabajo 96,000.00 176,000.00 208,000.00
Activo Fijo 120,620.00 120,620.00 120,620.00
Depreciación acumulada 0 23,792.20 47,584.40
Activo Fijo neto 120,620.00 96,827.80 73,035.60
Total activo 216,620.00 297,965.46 393,310.92
Deuda de corto plazo 0 0 0
Deuda de largo plazo 0 0 0
Capital 216,620.00 216,620.00 216,620.00
Utilidades acumulada 0 81,345.46 176,690.92
Patrimonio 216,620.00 297,965.46 393,310.92
Total pasivo y patrimonio 216,620.00 297,965.46 393,310.92

2 0 1 2
Deuda 100,000.00 69,788.52 36,555.89
Intereses 10,000.00 6,978.85
Amortización 30,211.48 33,232.63
Pago anual 40,211.48 40,211.48
Tasa 10%
Pago 40,211.48

Préstamo 100,000.00
Pago deuda - 40,211.48 - 40,211.48
Escudo tributario 3,000.00 2,093.66
Flujo marginal 100,000.00 - 37,211.48 - 38,117.82

Gastos financieros - 10,000.00 - 6,978.85

IR - 3,000.00 - 2,093.66
Utilidad Neta - 7,000.00 - 4,885.20
 0 1 2
Ventas 600,000.00 1,100,000.00
Costo Variable 288,000.00 715,000.00
Margen de contribución 312,000.00 385,000.00
Costo fijo (S/dep) 172,000.00 225,000.00
DAP 23,792.20 23,792.20
Ing venta AF - -
Valor en libros - -
UAII 116,207.80 136,207.80
Gastos financieros 10,000.00 6,978.85
UAI 106,207.80 129,228.95
IR 31,862.34 38,768.68
Utilidad Neta 74,345.46 90,460.26

Nuevo FC excedente - 12,073.82 49,019.84

Excedente de caja - - 36,946.01

Capital de trabajo 96,000.00 176,000.00 208,000.00
Activo Fijo 120,620.00 120,620.00 120,620.00
Depreciación acumulada - 23,792.20 47,584.40
Activo Fijo neto 120,620.00 96,827.80 73,035.60
Total activo 216,620.00 272,827.80 317,981.61
Deuda de corto plazo - 12,073.82 -
Deuda de largo plazo 100,000.00 69,788.52 36,555.89
Capital 116,620.00 116,620.00 116,620.00
Utilidades acumulada - 74,345.46 164,805.72
Patrimonio 116,620.00 190,965.46 281,425.72
Total pasivo y patrimonio 216,620.00 272,827.80 317,981.61

16.1 1 0 1 2
UAII sin proyec - 130,000.00 20,000.00 160,000.00
UAII del proyecto - 60,000.00 - 20,000.00
UAII con proyecto - 40,000.00 140,000.00
30%
Pérdidas arrast 130,000.00 110,000.00 -
Pérdidas arrast 130,000.00 170,000.00 30,000.00

IR sin proyecto - 15,000.00

IR con proyecto - -
IR del proyecto - - 15,000.00
17.1 1 73,906 29.83%
8.00% 134,257.42 29.83%
10.00% 117,597.32 29.83%
12.00% 102,045.52 29.83%
14.00% 87,509.40 29.83%
16.00% 73,905.55 29.83%
18.00% 61,158.75 29.83%
20.00% 49,200.99 29.83%
22.00% 37,970.74 29.83%
24.00% 27,412.18 29.83%

2 73,906 10.00% 12.00% 14.00% 16.00%

8.00% 146,404 142,355 138,306 134,257
10.00% 132,185 127,322 122,460 117,597
12.00% 118,879 113,268 107,657 102,046
14.00% 106,411 100,110 93,810 87,509
16.00% 94,714 87,778 80,842 73,906
18.00% 83,727 76,205 68,682 61,159
20.00% 73,395 65,331 57,266 49,201
22.00% 63,668 55,102 46,537 37,971
24.00% 54,500 45,471 36,441 27,412

17.2 1 0 1 2
P 200.00 160.00
Q 3,000.00 6,875.00
CVu 96.00 104.00
CF 172,000.00 225,000.00

Inversion AF Inversion Inversion % Dep

22,600.00 22,600.00 80,456.00 20%
6,900.00 6,900.00 24,564.00 25%
15,600.00 10%
Liquidacion 120,620.00
Valor de venta 10,000.00 10,000.00 36,663.68
Valor en libros 49,243.40
IR marg - 3,773.92

0 1 2
Ventas 600,000.00 1,100,000.00
Costo Variable 288,000.00 715,000.00
Margen de contribución 312,000.00 385,000.00
Costo fijo (S/dep) 172,000.00 225,000.00
DAP 23,792.20 23,792.20
Ing venta AF
 Valor en libros
UAII 116,207.80 136,207.80
IR 34,862.34 40,862.34
Pérdidas arrastrables - - -

CT 16.00% 96,000.00 176,000.00 208,000.00

FC CT - 96,000.00 - 80,000.00 - 32,000.00

Flujo de caja
Ingresos 600,000.00 1,100,000.00
Egresos - 460,000.00 - 940,000.00
IR - 34,862.34 - 40,862.34

FC CT - 96,000.00 - 80,000.00 - 32,000.00

FC AF - 120,620.00
Flujo de caja - 216,620.00 25,137.66 87,137.66
k 16.00%
VAN 73,906
TIR 29.83%

18.1 1 %CT actual 12.00% k actual 10%

%CT nuevo 15.00% k nuevo 7.56%
1 2 3
Ventas proyectadas 500,000 600,000 650,000
CT actual 60,000 72,000 78,000 81,600
CT nuevo 75,000 90,000 97,500 102,000

Flujo CT actual - 60,000 - 12,000 - 6,000 - 3,600

Flujo CT nuevo - 75,000 - 15,000 - 7,500 - 4,500
Flujo marginal - 15,000 - 3,000 - 1,500 - 900

VA actual - 22,839
Va nuevo - 22,839
0.00

2 %CT actual 12.00% k 10%

%CT nuevo 15.00% T 30.00%
1 2 3
Actual
Ventas proyectadas 500,000 600,000 650,000
Margen 200,000 240,000 260,000
CT 60,000 72,000 78,000 81,600
Flujo CT - 60,000 - 12,000 - 6,000 - 3,600

Propuesta
 Ventas proyectadas 580,000 640,000 680,000
Margen 232,000 256,000 272,000
CT 87,000 96,000 102,000 105,000
Flujo CT - 87,000 - 9,000 - 6,000 - 3,000

Flujo marginal
Mayor margen d/imp 22,400 11,200 8,400
Mayor CT - 27,000 3,000 - 600
Flujo marginal - 27,000 25,400 11,200 9,000
VAN 31,916

3g 2.00%
FCTp(4) - 2,100
FCTa(4) - 1,632
FCT(4) - 468
F(4) - 23,868
A 5,712 - 477 5,235
VA perpetuidad (En t=4) 65,433
Flujo marginal total en t=4 41,565
VA 28,389

4T 30%
k 9%
0 1 2 3
Actual
Ventas 8.200 8.450 8.600
MC d/imp 30% 1.722 1.775 1.806
%CT 9.20% 9.30% 9.40%
CT 0.7544 0.7859 0.8084 0.8265
FCT - 0.75 - 0.03 - 0.02 - 0.02
Flujo actual - 0.75 1.69 1.75 1.79

Propuesta
Ventas 8.600 8.900 9.200
MC d/imp 31.20% 1.878 1.944 2.009
Inv. Intangible 0.300
CF adicional 0.350
Margen neto adicio -0.210 1.633 1.944 2.009
%CT 9.60% 9.80% 10.00%
CT 0.787 0.828 0.860 0.809
FCT - 0.787 - 0.041 - 0.032 0.051
Flujo propuesto - 0.997 1.592 1.912 2.060

FC marginal - 0.24 - 0.10 0.16 0.27

VA acumulado - 0.24 - 0.33 - 0.20 0.01
 VAN 0.307

19.1 1 0.8 16.5 6.50 4.30 8.40

2 10
3
Componente Dias calendario Factor Dias venta
Caja 0.8 100.00% 0.8
PPC 16.5 100.00% 16.5
IMP 6.5 25.00% 1.625
IPP 4.3 32.50% 1.3975
IPT 8.4 65.00% 5.46
PPP 10 25.00% 2.5
23.2825
4 6.467%

20.1 1 Marca rango %Ventas

0 10% -
5 20% 1.00
15 40% 6.00
25 20% 5.00
50 10% 5.00
17.00 17.00

2 20.00 5.00 15.00

3 Depende de como esté dispuesta la capacidad instalada y la planificación de la producción.

Si hay capacidad instalada suficiente y flexible, las tareas de preparación y mantenimiento se hacen
En ese caso, solo se toma la ruta crítica que es la de los procesos: Cosecha y extracción de mosto, m
destilado, reposo y empaque. Los dias que se mantienen en planta para despacho y el periodo de tr
considerarse parte del proceso de producción; sin embargo, es mejor considerarlo dentro del inven

4 90 15 35 95

5 Marca rango %Compras

0 20% -
15 30% 4.50
30 30% 9.00
60 20% 12.00
25.50 25.50

21.1 1 Concepto Dias/Monto % Componente

Tesorería 50,000.00 Tesorería
Caja chica 5,000.00 Caja chica
Saldo Op 8,000.00 Saldo Op
 TC 3.00 40% Float
Cheques 1.50 20% Float negativo
Transf Nac 0.50 20% ERCA
Transf Int 4.00 10% ERCV
Otros 1.00 10%
Float negativo 1.00 100%
ERCA 1 5.00 30% Ventas
ERCA 2 10.00 70%
ERCV 1 3.00 40%
ERCV 2 6.00 50%
ERCV 3 15.00 10%

22.1 1 Float total 17.435 240,000.00 80,000.00 1,600,000.00

15.00% 5.00%
2

3 30 10 40% 10

4 Etapa d_etapa Costo acum t Costo acum prom

Inicio 0 5% 0
Etapa 1 10 15% 10 10.00%
Etapa 2 4 15% 14 15.00%
Etapa 3 1 20% 15 17.50%
Etapa 4 5 20% 20 20.00%
Etapa 5 6 44% 26 32.00%

4.695

5 10 62% 6.20

6 7 8 70% 8.05

7 Lote ImPT Transito %MB

Importados 60 20 40 40%
Nacionales 30 10 25%

%Venta
Importados 70% 43.425
Nacionales 30%

8 Parámetr Linea 1 Linea 2 Linea 3

Proceso Por lotes Continuo Entrega lotes
% Ventas 30% 50% 20%
Lote 20 30
Inv. Mínimo 10 20 10
 Transito In 5
Tránsito Out 10 2 30

10.50 11.00 11.00 32.50

9 PPP
Proveedor 1 22.5 22%
Proveedor 2 31 36%
Proveedor 3 19 42%

Conpras total 42% de las ventas

Días calendario 24.09

Días venta 10.1178

23.1 1 Ventas anuales 4,200,000 %MP 38% %CD

Concepto Días Monto % Total días calendario
SPT 50,000.00
CCH 30 5,000.00
OP 10,000.00
Efectivo 30%
TC 3 10%
Cheques 1 10%
Trasf. Nac. 2 40%
Trasf. Int. 6 10%
Pago efectivo 40% 1.2
Pago transf 2 60%
ERCA 10 60% 18
ERCA 30 40%
ERCV 10 65,000 10
Dcaja

Plazo Mayorista Minorista Supermercado

0 5% 10%
3 10%
9 10%
15 20% 20% 10%
21 10%
27 10% 10%
33 10% 20%
39 10%
45 25% 10%
60 20% 30%
90 20% 20%
 120 20%
VT(%) 20% 30% 50%
46.95 20.70 68.10
9.39 6.21 34.05
PPC 49.65

IMP 30 10 9.50
IPP 8 2.56
IPT 20 12.80

PPP 20% 30% 30% 20%

0 15 30 60

PCE 73.75
%CT 20.48%
CT 860,359

2 Parámetro Línea 1 Línea 2 Línea 3 Línea 4

Duracion 10 2 1 30
f 0.20 0.80 0.90 0.50
Tipo Por lote Continuo Por lote Continuo
Lote 20 30
Inv. Min/prom 10 15 20 10
Tránsito in 8 3
Tránsito out 4 30
% del costo directo 32.00% 27.00% 19.00% 22.00%
% de las ventas 29.00% 28.00% 25.00% 18.00%
DíasPP y PT 4.51 4.25 5.22 7.74
DíasPP y PT Total 21.72

3 Componente Lote ImMP Tránsito % compras

MP1 30 5 2 10%
MP2 60 15 30 20%
Insumo 1 10 10 30%
Insumo 2 90 30 45 10%
Materiales 15 10 20%
Consumibles 30 10 5 10%
100%

Cambio %CT 1.60%

Nuevo \%CT 22.09%
 1,336.67

62.78

65.82
62.78
0% 1,000.00
1.00% 914.12
108,303.86 2.00% 829.78
3.00% 746.94
4.00% 665.57
5.00% 585.62
6.00% 507.05
7.00% 429.83
8.00% 353.92
9.00% 279.30
10.00% 205.92
 11.00% 133.76
12.00% 62.78
13.00% - 7.04
14.00% - 75.72
15.00% - 143.31
16.00% - 209.83
17.00% - 275.29
18.00% - 339.73
19.00% - 403.17
20.00% - 465.63

0- 72,330.00
1 1,265.00
 2.87373%
- 71,100.34
0.146%
Etapa operación
Meses Flujos

0
1 - 2,385.00
2 3,650.00

Actual en t=42 dias 1,219.12

Actual en t=0 1,203.11

2,009.16
 Método Automático
2
22,314.05
45,078.89
2.495

10%

211.86
9,909.46
Ventas
Total IGV VA
27,000.00 4,118.64 4,088.93
31,300.00 4,774.58 4,734.17
37,900.00 5,781.36 5,718.01
51,800.00 7,901.69 7,800.36
39,230.00 5,984.24 5,896.35
28,560.51 28,237.82

GV compras

GV al Estado

1.302
 48.74
41.07

79,650.00
19,650
82,333.58
3.37%

29.50%

84,060.17 Valor nomin

8,406.02 120,000
3,502.51
4,903.51 100,000
1,033.24
2,479.78 80,000

1,446.54
60,000

3.723 40,000
18,931.23
- 6,320.63 20,000

- 12,000.00 -
1 3 5 7 9 11 13 15

1.813 0
1 100,425
2 100,786
 3 101,077
120,000 4 101,296
228,000 5 101,436
6 101,494
210,000 7 101,465
8 101,342
150,000 9 101,120
10 100,794
30,000 11 100,357
12 99,803
13 99,126
14 98,318
15 97,373
-1.66% 16 96,282
- 572.59 17 95,039
- 582.25 18 93,634
19 92,059
Flujo
1,500 20 90,306
- 100,000 25% 25,000 21 88,364
- 30% 40,000 22 86,225
- 750 11% 0.873% 23 83,877
- 1,500 24 81,312
- 1,500 25 78,517
- 1,500 26 75,481
- 1,500 27 72,192
- 1,500 28 68,638
5,800 29 64,806
- 1,500 30 60,682
- 1,500 31 56,252
- 1,500 32 51,502
- 1,500 33 46,416
- 1,500 34 40,979
- 1,500 35 35,173
- 1,500 36 28,983
- 1,500 37 22,389
- 1,500 38 15,374
- 1,500 39 7,918
- 1,500 40 -
11,400
- 1,500
- 1,500
- 1,500
- 1,500
- 1,500
 - 1,500
- 1,500
- 1,500
- 1,500
- 1,500
- 1,500
38,625 50,025
- 82,836

MC marginal FC marginal 30%

- 358,000 12%
31,200.00 92,407 0.9489%
51,600.00 146,453
50,400.00 127,080
781.22

Dep
16,091.20
6,141.00
1,560.00
 23,792.20

3
1,300,000.00
910,000.00
390,000.00
30%
300,000.00
23,792.20
36,663.68
49,243.40
53,628.08
16,088.42
-

-
208,000.00

1,300,000.00
- 1,210,000.00
- 16,088.42

208,000.00
36,663.68
318,575.25

11.200%

9.53%
8.55%

Dep
16,091.20
6,141.00
 1,560.00
23,792.20

3
100.00
13,000.00
72.00
274,000.00

1,300,000.00
936,000.00
364,000.00
274,000.00
23,792.20
36,663.68
49,243.40
53,628.08
16,088.42
-

-
208,000.00

1,300,000.00
- 1,210,000.00
- 16,088.42

208,000.00
36,663.68
318,575.25

318,575.25

T 30%
TC 3.666
Dep CT(%) 16%
16,091.20 k 16%
6,141.00
1,560.00
23,792.20

3 Variaciones
1,300,000.00 Precio 0%
936,000.00 Cantidad 0%
364,000.00 Cvu 0%
332,212.33 CF 21.25%
23,792.20 AF 0%
36,663.68 CT 0%
49,243.40 k 0%
- 4,584.25
-
4,584.25

-
208,000.00

1,300,000.00
- 1,268,212.33
-

208,000.00
36,663.68
276,451.35

3
1,300,000.00
910,000.00
390,000.00
300,000.00
23,792.20
36,663.68
49,243.40
53,628.08
16,088.42
 37,539.65

1,300,000.00
936,000.00
364,000.00
274,000.00
23,792.20
36,663.68
49,243.40
53,628.08
16,088.42
37,539.65

430,850.57
-
120,620.00
120,620.00
-
430,850.57
0
0
216,620.00
214,230.57
430,850.57
430,850.57

3
-
3,655.59
36,555.89
40,211.48

- 40,211.48
1,096.68
- 39,114.80

- 3,655.59
- 1,096.68
- 2,558.91
 3
1,300,000.00
936,000.00
364,000.00
274,000.00
23,792.20
36,663.68
49,243.40
53,628.08
3,655.59
49,972.49
14,991.75
34,980.74

279,460.45

316,406.46
-
120,620.00
120,620.00
-
316,406.46
-
-
116,620.00
199,786.46
316,406.46
316,406.46

3
200,000.00
80,000.00
280,000.00

-
-

60,000.00
75,000.00
15,000.00
 18.00% 20.00%
130,208 126,159
112,735 107,872
96,434 90,823
81,209 74,908
66,969 60,033
53,636 46,113
41,136 33,071
29,405 20,839
18,383 9,354

3
100.00
13,000.00
72.00
274,000.00

Dep T 30%
16,091.20 TC 3.666
6,141.00 CT(%) 16%
1,560.00 k 16%
23,792.20

3 Variaciones
1,300,000.00 Precio 0.00%
936,000.00 Cantidad 0.00%
364,000.00 Cvu 0.00%
274,000.00 CF 0.00%
23,792.20 AF 0.00%
36,663.68 CT 0.00%
 49,243.40 k 0.00%
53,628.08
16,088.42
-

-
208,000.00

1,300,000.00
- 1,210,000.00
- 16,088.42

208,000.00
36,663.68
318,575.25

4
680,000
-
-

81,600
102,000
20,400

&MC 40%
T 30%
4

680,000
272,000
-
81,600
 700,000
280,000
-
105,000

5,600
23,400
29,000

4 5

8.700 8.800
1.827 1.848
9.50% 9.80%
0.8624 -
- 0.04 0.86
1.79 2.71

9.400 9.500
2.053 2.075

2.053 2.075
9.30% 9.80%
0.862 -
- 0.053 0.862
2.000 2.937

0.21 0.23
0.16 0.31
 36.50
26.50

%MP 25%
%MO 40%

la producción.
mantenimiento se hacen en paralelo.
extracción de mosto, macerado, fermentado,
pacho y el periodo de tránsito pueden
erarlo dentro del inventario de productos terminados.

Días calendario
11.25
1.125
1.80
 2.10
1.00
8.50
5.70

1,600,000.00

40%

acum prom

%CM
60% 54
75% 18.75
 64% ERCA 220,000
Días venta 5.24%
4.286 SPT
0.429 CCH
0.857 OP
1.800 Float

0.456 Float negativo

0.943 ERCA

0.155 ERCV
8.925
 25.50
9.69

%CD 64%

21.72
15.36
6.36
1.77%

días calendario Días venta %MP 38%

22.00 0.84
75.00 5.70
15.00 1.71
120.00 4.56
17.50 1.33
30.00 1.14
15.28
 Tasa equivalente
14.0000%

12.0000%

10.0000%

8.0000%

6.0000%

4.0000%

2.0000%

0.0000%
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

11.8106%
0 11.8106%
1 11.8106%
2 11.8106%
3 11.8106%
4 11.8106%
5 11.8106%
6 11.8106%
7 11.8106%
8 11.8106%
9 11.8106%
10 11.8106%
11 11.8106%
12 11.8106%
13 11.8106%
14 11.8106%
15 11.8106%
16 11.8106%
17 11.8106%
18 11.8106%
19 11.8106%
20 11.8106%
21 11.8106%
22 11.8106%
23 11.8106%
24 11.8106%
25 11.8106%
26 11.8106%
27 11.8106%
28 11.8106%
29 11.8106%
 Valor nominal de la construcción
120,000

100,000

80,000

60,000

40,000

20,000

-
1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39
20 21 22 23 24 25 26 27 28 29
 0.00948879
S/1,404.80 1573.37665
0
1 100
2 100
3 100
4 100
5 150
6 100
7 200
8 100
9 100
10 100

11 150
12 200
1500 73.3766485
4.66%
 1 2 3 4 5 6 7 8 9 10
Costo 125 125 125 125 125 125 125 125 125 125
RxPmax 125 150 175 200 225 200 225 150 175 200
Sueldo 100 100 100 100 100 100 100 100 100 100
Otros 50 100
Pago 100 100 100 100 150 100 200 100 100 100
RxP 25 50 75 100 75 100 25 50 75 100

Promedio 125 8.33% 30.00

11 12
125 125
225 200
100 100
50 100
150 200
75 0