GASTOS PREOPERATIVOS

GASTOS PREOPERATIVOS
Detalle Precio

TOTAL S/. -
 ADQUI

MAQUINAS Y EQUIPOS
Máquina y/o Equipo Cantidad Precio Unitario

TOTAL

HERRAMIENTAS Y UTENSILIOS
Herramientas y/o Utensilios Cantidad Precio Unitario

TOTAL

MOBILIARIO
Mobiliario Cantidad Precio Unitario

TOTAL
 ADQUISICIÓN DE ACTIVOS

Total
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
TOTAL ACTIVOS S/. -

OS
Total
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -

Total
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
 COSTO UNITARIO PRODUCTO 01:
Detalle Unidad de medida Costo unitario Cantidad Requerida

Insumos

Otros

TOTAL
 COSTOS UNITARIOS

Costo Total
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
 ÁREA Cargo
Enero
Administradora S/. 1,600.00
Supervisora de Producción S/. 1,300.00
Jefe De Marketing S/. 1,400.00
Contadora S/. 1,400.00
Personal Operario 01 S/. 900.00
Operario 02 S/. 900.00
Operario 03 S/. 900.00
Vendedor 01 S/. 800.00
Vendedor 02 S/. 800.00
Local
Luz
AÑO Servicios
Agua
Teléfono
01 Mantenimiento Oficina

Papel

Útiles de
oficina

Servicios
Externos

TOTAL S/. 10,000.00

ÁREA Cargo
Enero
Administradora S/. 2,200.00
 Supervisora de Producción S/. 1,400.00
Jefe De Marketing S/. 2,000.00
Contadora S/. 1,900.00
Operario 01 S/. 1,000.00
Operario 02 S/. 1,000.00
Personal
Operario 03 S/. 1,000.00
Operario 04 S/. 1,000.00
Operario 05 S/. 1,000.00
Vendedor 01 S/. 1,000.00
Vendedor 02 S/. 1,000.00
Vendedor 03 S/. 1,000.00

AÑO Local
Luz

02 Servicios
Agua
Teléfono
Mantenimiento Oficina

Papel

Útiles de
oficina

Servicios
Externos

TOTAL S/. 15,500.00

ÁREA Cargo
Enero
Administradora S/. 2,500.00
Supervisora de Producción S/. 1,600.00
Jefe De Marketing S/. 2,200.00
Contadora S/. 2,200.00
Operario 01 S/. 1,000.00
Operario 02 S/. 1,000.00
Operario 03 S/. 1,000.00
Operario 04 S/. 1,000.00
Operario 05 S/. 1,000.00
Personal
 Personal
Operario 06 S/. 1,000.00
Operario 07 S/. 1,000.00
Operario 08 S/. 1,000.00
Operario 09 S/. 1,000.00
Operario 10 S/. 1,000.00
Vendedor 01 S/. 1,200.00

AÑO Vendedor 02
Vendedor 03
S/.
S/.
1,200.00
1,200.00

03 Vendedor 04
Local
S/. 1,200.00

Luz
Agua
Servicios Teléfono
Mantenimiento Oficina

Papel

Útiles de
oficina

Servicios
Externos

TOTAL S/. 23,300.00

 GASTOS ADMINISTRATIVOS

AÑO 01
Febrero Marzo Abril Mayo Junio
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00

S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00

AÑO 02
Febrero Marzo Abril Mayo Junio
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00
S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00

S/. 15,500.00 S/. 15,500.00 S/. 15,500.00 S/. 15,500.00 S/. 15,500.00

AÑO 03
Febrero Marzo Abril Mayo Junio
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00

S/. 23,300.00 S/. 23,300.00 S/. 23,300.00 S/. 23,300.00 S/. 23,300.00
OS ADMINISTRATIVOS

AÑO 01
Julio Agosto Setiembre Octubre Noviembre Diciembre
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00

S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00

AÑO 02
Julio Agosto Setiembre Octubre Noviembre Diciembre
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00
S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00

S/. 15,500.00 S/. 15,500.00 S/. 15,500.00 S/. 15,500.00 S/. 15,500.00 S/. 15,500.00

AÑO 03
Julio Agosto Setiembre Octubre Noviembre Diciembre
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00

S/. 23,300.00 S/. 23,300.00 S/. 23,300.00 S/. 23,300.00 S/. 23,300.00 S/. 23,300.00
 TOTAL GASTOS ADMIN
AÑO 01 S/. 120,000.00
AÑO 02 S/. 186,000.00
AÑO 03 S/. 279,600.00

Total Año
S/. 19,200.00
S/. 15,600.00
S/. 16,800.00
S/. 16,800.00
S/. 10,800.00
S/. 10,800.00
S/. 10,800.00
S/. 9,600.00
S/. 9,600.00
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. 120,000.00

Total Año
S/. 26,400.00
S/. 16,800.00
S/. 24,000.00
S/. 22,800.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. 186,000.00

Total Año
S/. 30,000.00
S/. 19,200.00
S/. 26,400.00
S/. 26,400.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 12,000.00
S/. 14,400.00
S/. 14,400.00
S/. 14,400.00
S/. 14,400.00
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. 279,600.00
 ACTIVIDAD
Enero Febrero
Afiches
AÑO Catalogos
Publicidad WEB
01 Vendedor 1
Vendedor 2

TOTAL S/. - S/. -

ACTIVIDAD
Enero Febrero
Afiches
AÑO Catalogos
Publicidad WEB
02 Vendedor 1
Vendedor 2

TOTAL S/. - S/. -

ACTIVIDAD
Enero Febrero
Afiches
AÑO Catalogos
Publicidad WEB
03 Vendedor 1
Vendedor 2

TOTAL S/. - S/. -

 GASTOS DE VENTA

AÑO 01
Marzo Abril Mayo Junio Julio

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

AÑO 02
Marzo Abril Mayo Junio Julio

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

AÑO 03
Marzo Abril Mayo Junio Julio

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

NTA

ÑO 01
Agosto Setiembre Octubre Noviembre Diciembre

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

ÑO 02
Agosto Setiembre Octubre Noviembre Diciembre

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

ÑO 03
Agosto Setiembre Octubre Noviembre Diciembre

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

 TOTAL GASTOS ADMIN
AÑO 01 S/. -
AÑO 02 S/. -
AÑO 03 S/. -

Total Año
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -

Total Año
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -

Total Año
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
S/. -
a. Punto de Equilibrio en Unidades

Costos Fijos Totales S/. 10,000.00

Costo Valor Unitario S/. -
Precio de Venta S/. 3.00

P.E.I S/. 3,333.33

 PUNTO DE EQUILIBRIO

nidades

Unidades
 PROYECC

Detalle
Enero Febrero Marzo
Precio del producto S/. 3.00
AÑO Cantidad vendida
TOTAL
10000
S/. 30,000.00 S/. - S/. -
01 Costo de Producción S/. 2.00 S/. - S/. -
Cantidad vendida 10000 0 0
TOTAL S/. 20,000.00 S/. - S/. -
RESULTADO S/. 10,000.00 S/. - S/. -

Detalle
Enero Febrero Marzo
Precio del producto S/. 3.00
AÑO Cantidad vendida
TOTAL
10000
S/. 30,000.00 S/. - S/. -
02 Costo de Producción
Cantidad vendida
S/.
10000
- S/.
0
- S/.
0
-

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

RESULTADO S/. 30,000.00 S/. - S/. -

Detalle
Enero Febrero Marzo
Precio del producto S/. 3.00
AÑO Cantidad vendida
TOTAL
10000
S/. 30,000.00 S/. - S/. -
03 Costo de Producción
Cantidad vendida
S/.
10000
- S/.
0
- S/.
0
-

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

RESULTADO S/. 30,000.00 S/. - S/. -
 PROYECCIÓN DE INGRESOS - EGRESOS
PRODUCTO 01
Abril Mayo Junio Julio Agosto Setiembre Octubre

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

S/. - S/. - S/. - S/. - S/. - S/. - S/. -
0 0 0 0 0 0 0
S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. - S/. - S/. - S/. -

PRODUCTO 01
Abril Mayo Junio Julio Agosto Setiembre Octubre

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

S/. - S/. - S/. - S/. - S/. - S/. - S/. -
0 0 0 0 0 0 0
S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. - S/. - S/. - S/. -

PRODUCTO 01
Abril Mayo Junio Julio Agosto Setiembre Octubre

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

S/. - S/. - S/. - S/. - S/. - S/. - S/. -
0 0 0 0 0 0 0
S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. - S/. - S/. - S/. -
Noviembre Diciembre Total Año AÑO 01
AÑO 02
10000 AÑO 03
S/. - S/. - S/. 30,000.00
S/. - S/. -
0 0 10000
S/. - S/. - S/. 20,000.00
S/. - S/. - S/. 10,000.00

Noviembre Diciembre Total Año

10000
S/. - S/. - S/. 30,000.00
S/. - S/. -
0 0 10000
S/. - S/. - S/. -
S/. - S/. - S/. 30,000.00

Noviembre Diciembre Total Año

10000
S/. - S/. - S/. 30,000.00
S/. - S/. -
0 0 10000
S/. - S/. - S/. -
S/. - S/. - S/. 30,000.00
INGRESOS COSTOS
S/. 30,000.00 S/. 20,000.00
S/. 30,000.00 S/. -
S/. 30,000.00 S/. -
 IN

Detalle Monto
ADQUISICIÓN DE ACTIVOS S/. -
GASTOS PRE OPERATIVOS S/. -
CAPITAL DE TRABAJO*
INVERSIÓN S/. -

* Cálculo Capital de Trabajo

Para hallar el capital de trabajo debemos
sumar: Costos variables + Los costos fijos
totales, hasta que la empresa llegue al
punto de equilibrio
INVERSIÓN
Hector:
El efectivo inicial para el
FLUJO DE CAJA
año 01, es el capital de
trabajo.

CONCEPTO AÑO 01
EFECTIVO INICIAL 0

INGRESOS TOTALES S/. 30,000.00

Ventas S/. 30,000.00

EGRESOS TOTALES S/. 140,000.00

Costos Variables S/. 20,000.00
Gastos Administrativos S/. 120,000.00
Gastos de Venta S/. -

RESULTADO S/. -110,000.00

JO DE CAJA

AÑO 02 AÑO 03
S/. -110,000.00 -S/. 266,000.00

S/. 30,000.00 S/. 30,000.00

S/. 30,000.00 S/. 30,000.00

S/. 186,000.00 S/. 279,600.00

S/. - S/. -
S/. 186,000.00 S/. 279,600.00
S/. - S/. -

-S/. 266,000.00 -S/. 515,600.00

 ESTADO DE RESULTADOS

CONCEPTO AÑO 01
Ventas S/. 30,000.00
(-)Costo de Ventas S/. 20,000.00
Usuario de Microsoft Office: Utilidad Bruta S/. 10,000.00
Estamos considerando uno de (-)Gastos Administrativos S/. 120,000.00
25 %. Si el resultado es 0 o la
utilidad es negativa. No se (-)Gastos de Venta S/. -
calcula el IR ni se hace Utilidad de Operación S/. -110,000.00
devolución.
(-)Gastos Financieros
Utilidad Antes de Impuestos S/. -110,000.00
Impuestos (IR) S/. -27,500.00
Utilidad de Neta S/. -82,500.00
DE RESULTADOS

AÑO 02 AÑO 03
S/. 30,000.00 S/. 30,000.00
S/. - S/. -
S/. 30,000.00 S/. 30,000.00
S/. 186,000.00 S/. 279,600.00
S/. - S/. -
S/. -156,000.00 S/. -249,600.00

S/. -156,000.00 S/. -249,600.00

S/. -39,000.00 S/. -62,400.00
S/. -117,000.00 S/. -187,200.00