1)PRESUPUESTO DE INVERSIONES

PERIODO 0
CONCEPTO
A.- INVERSION FIJA S/.16,969.00
A1.- INV.FIJA TANGIBLE S/.15,669.00
REMODELACIÒN S/.2,000.00
MAQ. Y EQUIPO S/.4,400.00
HERREMIENTAS DIV S/.949.00
MUEBLES Y ENSERES S/.4,720.00
EQ.UTIL.OFIC. S/.3,600.00
A2.- INV.FIJA INTANG, S/.1,300.00
ESTUDIOS PRE Y FACTIB. S/.0.00
GASTOS DE CONST. Y PM S/.300.00
PROMOCION Y PROPAG. S/.1,000.00
IMPREVISTOS S/.0.00

B.- CAPITAL DE TRABAJO S/.1,600.00

CAJA MINIMA S/.900.00
EXISTENCIAS
INSUMOS VARIOS S/.600.00
OTROS GASTOS S/.100.00
TOTAL INVERSION S/.18,569.00

2.- FINANCIAMIENTO
SE FINANCIA EL 20% DE LA INV.TOTAL = S/.3,713.80
EL 80% SERA CAPITAL PROPIO = S/.14,855.20
INTERES ANUAL = 18.5% 0.1850
TASA EQUIV. MENSUAL = 0.01541667
341.3654459
CUADRO DEL SERVICIO DE LA DEUDA

PERIODO MES DEUDA AMORTIZAC. INTERES T.PAGAR

0 S/.3,713.80
1 S/. 3,429.69 S/. 284.11 S/. 57.25 S/. 341.37
2 S/. 3,141.20 S/. 288.49 S/. 52.87 S/. 341.37
3 S/. 2,848.26 S/. 292.94 S/. 48.43 S/. 341.37
4 S/. 2,550.80 S/. 297.45 S/. 43.91 S/. 341.37
5 S/. 2,248.76 S/. 302.04 S/. 39.32 S/. 341.37
6 S/. 1,942.07 S/. 306.70 S/. 34.67 S/. 341.37
7 S/. 1,630.64 S/. 311.43 S/. 29.94 S/. 341.37
8 S/. 1,314.42 S/. 316.23 S/. 25.14 S/. 341.37
9 S/. 993.31 S/. 321.10 S/. 20.26 S/. 341.37
10 S/. 667.26 S/. 326.05 S/. 15.31 S/. 341.37
11 S/. 336.18 S/. 331.08 S/. 10.29 S/. 341.37
12 S/. 0.00 S/. 336.18 S/. 5.18 S/. 341.37
3.- PRESUPUESTO DE INGRESOS

PERIODO MES 1 2 3
CONCEPTO
PROG. DE PRODUCCIÓN JUGOS S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
PRECIO DE VENTA Prod. 1 S/. 4.00 S/. 4.00 S/. 4.00
INGRESO TOTAL S/. 6,000.00 S/. 6,000.00 S/. 6,000.00
PROG. DE PRODUCCIÓN ENSALADA S/. 900.00 S/. 900.00 S/. 900.00
PRECIO DE VENTA Prod. 2 S/. 5.00 S/. 5.00 S/. 5.00
INGRESO TOTAL S/. 4,500.00 4500 4500
PROG. DE PRODUCCIÓN SANDWICH S/. 600.00 S/. 600.00 S/. 600.00
PRECIO DE VENTA Prod. 3 S/. 4.00 S/. 4.00 S/. 4.00
INGRESO TOTAL S/. 2,400.00 2400 2400
INGRESOS X VENTA S/. 12,900.00 S/. 12,900.00 S/. 12,900.00

4.- CUADRO DE DEPRECIACION DE AFT Y AMORTIZACION DE AFI

INVERSION % 1
CONCEPTO
MAQ. Y EQUIPO (5 años) S/.4,400.00 73.33
HERRAMIENTAS S/.949.00 79.08
SUB TOTAL ( DEP.C.DIR.) 152.42
MUEBLES Y ENSERES S/.4,720.00 196.67
EQ.Y UTILES DE OFIC. S/.3,600.00 150.00
SUB.TOTAL DEP.(C.INDIR.) 346.67
TOTAL DEPRECIACION 499.08
INTANGIBLES (AFI) S/.1,300.00 LINEAL 1 108.33

5.- PRESUPUESTO DE COSTOS

PERIODO 1 2 3
CONCEPTO
COSTOS DE FABRICACION 10500 10500 10500
DEPREC. COSTOS DIR. 152.42 152.42 152.42
COSTO DE VENTAS 10652.42 10652.42 10652.42
GASTOS DE VENTA 0.00 0.00 0.00
GASTOS ADMIN. 0 0 0
DEPREC.COSTOS IND. 346.67 346.67 346.67
AMORTIZAC. INTANG. 284.11 288.49 292.94
GASTOS DE OPERACIÓN 630.78 635.16 639.61
TOTAL COSTOS 11283.19 11287.57 11292.02

6.- ESTADO DE GANANCIAS Y PERDIDAS

PERIODO 1 2 3
CONCEPTO
INGRESO X VENTAS 12900.00 12900.00 12900.00
COSTO DE VENTAS 10652.42 10652.42 10652.42
UTILIDAD BRUTA 2247.58 2247.58 2247.58
GASTOS DE OPERACIÓN 630.78 635.16 639.61
UTILIDAD DE OPERACIÓN 1616.81 1612.43 1607.98
GASTOS FINANCIEROS 57.25 52.87 48.43
UTILIDAD ANT.IMPTOS 1559.55 1559.55 1559.55
IMPTO.RENTA 38.99 38.99 38.99
UTIL.DES.IMPTOS 1520.56 1520.56 1520.56
RESERVAS 0.00 0.00 0.00
DIVIDENDOS 0.00 0.00 0.00
UTILIDAD NETA 1520.56 1520.56 1520.56
UTILIDAD ACUMULADA 1520.56 3041.12 4561.69

7.- ESCUDO FISCAL

PERIODO 1 2 3
CONCEPTO
IMPTO.RTA.S/FINANC. 40.42 40.31 40.20
IMPTO.RTA.C/FINANC. 38.99 38.99 38.99
ESCUDO FISCAL 1 1 1

PRESUPUESTO DE CAJA
PERIODO 0 1 2
CONCEPTO
INGRESO X VENTAS 12900 12900
COSTOS OPERATIVOS 10675.78 10680.16
INV.FIJA TANGIBLE S/.15,669.00
INV.FIJA INTANGIBLE S/.1,300.00
CAPITAL DE TRABAJO S/.1,600.00
IMPTO.RTA.S/FINANC. 40.42 40.31
VALOR RESIDUAL
FLUJO DE CAJA ECONOMICO -18569.00 2183.80 2179.53
PRESTAMO S/.3,713.80
AMORTIZACION S/.284.11 S/.288.49
INTERESES S/.57.25 S/.52.87
ESCUDO FISCAL S/.1.43 S/.1.32
FLUJO CAJA FINANCIERO -S/.14,855.20 S/.1,843.87 S/.1,839.49
APORTE DE SOCIOS 0
RESERVAS S/.1,520.56 S/.1,520.56
DIVIDENDOS S/.0.00 S/.0.00
FLUJO CAJA NETO -S/.14,855.20 S/.323.31 S/.318.93

Cálculo del costo del capital económico

Costo del Capital económico 10.00%

Valor actual Neto (VAN ECONOMICO) -S/.6,270.06

Valor actual Neto (VAN FINANCIERO) -S/. 4,875.89
Tasa Interna de Retorno (TIR) -0.45%
Tasa Interna de Retorno (TIR) -1%
 4 5 6 7 8 9

S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
S/. 4.00 S/. 4.00 S/. 4.00 S/. 4.00 S/. 4.00 S/. 4.00
S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 5.00 S/. 5.00 S/. 5.00 S/. 5.00 S/. 5.00 S/. 5.00
4500 4500 4500 4500 4500 4500
S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
S/. 4.00 S/. 4.00 S/. 4.00 S/. 4.00 S/. 4.00 S/. 4.00
2400 2400 2400 2400 2400 2400
S/. 12,900.00 S/. 12,900.00 S/. 12,900.00 S/. 12,900.00 S/. 12,900.00 S/. 12,900.00

2 3 4 5 6 7

73.33 73.33 73.33 73.33 73.33 73.33

79.08 79.08 79.08 79.08 79.08 79.08
152.42 152.42 152.42 152.42 152.42 152.42
196.67 196.67 196.67 196.67 196.67 196.67
150.00 150.00 150.00 150.00 150.00 150.00
346.67 346.67 346.67 346.67 346.67 346.67
499.08 499.08 499.08 499.08 499.08 499.08
108.33 108.33 108.33 108.33 108.33 108.33

4 5 6 7 8 9

10500 10500 10500 10500 10500 10500

152.42 152.42 152.42 152.42 152.42 152.42
10652.42 10652.42 10652.42 10652.42 10652.42 10652.42
0.00 0.00 0.00 0.00 0.00 0.00
0 0 0 0 0 0
346.67 346.67 346.67 346.67 346.67 346.67
297.45 302.04 306.70 311.43 316.23 321.10
644.12 648.71 653.36 658.09 662.89 667.77
11296.54 11301.12 11305.78 11310.51 11315.31 11320.18

4 5 6 7 8 9

12900.00 12900.00 12900.00 12900.00 12900.00 12900.00

 10652.42 10652.42 10652.42 10652.42 10652.42 10652.42
2247.58 2247.58 2247.58 2247.58 2247.58 2247.58
644.12 648.71 653.36 658.09 662.89 667.77
1603.46 1598.88 1594.22 1589.49 1584.69 1579.82
43.91 39.32 34.67 29.94 25.14 20.26
1559.55 1559.55 1559.55 1559.55 1559.55 1559.55
38.99 38.99 38.99 38.99 38.99 38.99
1520.56 1520.56 1520.56 1520.56 1520.56 1520.56
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
1520.56 1520.56 1520.56 1520.56 1520.56 1520.56
6082.25 7602.81 9123.37 10643.94 12164.50 13685.06

4 5 6 7 8 9

40.09 39.97 39.86 39.74 39.62 39.50

38.99 38.99 38.99 38.99 38.99 38.99
1 1 1 1 1 1

3 4 5 6 7 8

12900 12900 12900 12900 12900 12900

10684.61 10689.12 10693.71 10698.36 10703.09 10707.89

40.20 40.09 39.97 39.86 39.74 39.62

2175.20 2170.79 2166.32 2161.78 2157.17 2152.49

S/.292.94 S/.297.45 S/.302.04 S/.306.70 S/.311.43 S/.316.23

S/.48.43 S/.43.91 S/.39.32 S/.34.67 S/.29.94 S/.25.14
S/.1.21 S/.1.10 S/.0.98 S/.0.87 S/.0.75 S/.0.63
S/.1,835.04 S/.1,830.52 S/.1,825.94 S/.1,821.28 S/.1,816.55 S/.1,811.75

S/.1,520.56 S/.1,520.56 S/.1,520.56 S/.1,520.56 S/.1,520.56 S/.1,520.56

 S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.314.48 S/.309.96 S/.305.38 S/.300.72 S/.295.99 S/.291.19
 10 11 12

S/. 1,500.00 S/. 1,500.00 S/. 1,500.00

S/. 4.00 S/. 4.00 S/. 4.00
S/. 6,000.00 S/. 6,000.00 S/. 6,000.00
S/. 900.00 S/. 900.00 S/. 900.00
S/. 5.00 S/. 5.00 S/. 5.00
4500 4500 4500
S/. 600.00 S/. 600.00 S/. 600.00
S/. 4.00 S/. 4.00 S/. 4.00
2400 2400 2400
S/. 12,900.00 S/. 12,900.00 S/. 12,900.00

8 9 10 11 12 VALOR
LIBROS
73.33 73.33 73.33 73.33 73.33 S/.3,520.00
79.08 79.08 79.08 79.08 79.08 S/.0.00
152.42 152.42 152.42 152.42 152.42 S/.3,520.00
196.67 196.67 196.67 196.67 196.67 S/.2,360.00
150.00 150.00 150.00 150.00 150.00 S/.1,800.00
346.67 346.67 346.67 346.67 346.67 S/.4,160.00
499.08 499.08 499.08 499.08 499.08 S/.7,680.00
108.33 108.33 108.33 108.33 108.33

10 11 12

10500 10500 10500

152.42 152.42 152.42
10652.42 10652.42 10652.42
0.00 0.00 0.00
0 0 0
346.67 346.67 346.67
326.05 331.08 336.18
672.72 677.75 682.85
11325.14 11330.16 11335.27

10 11 12

12900.00 12900.00 12900.00

 10652.42 10652.42 10652.42
2247.58 2247.58 2247.58
672.72 677.75 682.85
1574.86 1569.84 1564.73
15.31 10.29 5.18
1559.55 1559.55 1559.55
38.99 38.99 38.99
1520.56 1520.56 1520.56
0.00 0.00 0.00
0.00 0.00 0.00
1520.56 1520.56 1520.56
15205.62 16726.19 18246.75

10 11 12

39.37 39.25 39.12

38.99 38.99 38.99
0 0 0

9 10 11 12

12900 12900 12900 12900

10712.77 10717.72 10722.75 10727.85

39.50 39.37 39.25 39.12

S/.7,680.00
2147.74 2142.91 2138.01 -5546.97

S/.321.10 S/.326.05 S/.331.08 S/.336.18

S/.20.26 S/.15.31 S/.10.29 S/.5.18
S/.0.51 S/.0.38 S/.0.26 S/.0.13
S/.1,806.88 S/.1,801.93 S/.1,796.90 -S/.5,888.20

S/.1,520.56 S/.1,520.56 S/.1,520.56 S/.1,520.56

 S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.286.32 S/.281.36 S/.276.34 -S/.7,408.77
estructura de costos

costo total

costo fijo total

mano de obra
M.O.I
gastos operativos S/. 988.00
alquiler servicio S/. 800.00
luz S/. 60.00
agua S/. 60.00
telefono/internet S/. 68.00
depreciacion
1
2
3
costo variable total
materia prima e insumos
1
2
3
4
5
6
mano de obra directa(M.O.D)