"AÑO 

DEL BICENTENARIO DEL PERÚ: 200 AÑOS DE INDEPENDENCIA"

Carrera : Administración de Negocios

 
Curso : Proyecto: Operaciones de Comercio Exterior

Tema : Plan Financiero

 
Integrantes :
- Blanco Delgado, Marvin
- León Santamaria, José Carlos
- Martínez Andrade, Sofia Estefany
- Medina Fernández, Johana Paola
- Quijua Llanos, Kasandra
- Tipiani Valdivia, Anthony David

 
Docente : Privat Pando, Raúl Enrique

 
Ciclo : VII

 
Turno : Noche

Horario : Lunes de 19:00 a 21:15pm.

Ica - Perú
2021
 costos igv costo + igv

costo S/. 550,000.00 S/. 99,000.00 S/. 649,000.00

Transporte local S/. 2,283.62 S/. 411.05 S/. 2,694.68
embalaje de carga S/. - S/. -
S/. 651,694.68
S/. 552,283.62

agencia de aduanas S/. 1,510.99

gastos operativos S/. 6,883.97
gastos puerto S/. 627.25
Flete marítimo S/. 8,569.50
Costo CFR - Callao S/. 561,305.83
Precio CFR Callao S/. 757,762.87

Precio CFR Callao $ 192,325.60

margen 1.35
T.C. S/. 3.94
 FLUJO DE CAJA PROYECTADO
S/. 3.00
S/. 1.20 costo CFR S/. 561,305.83 S/. 561,305.83
PRECIO CFR meta S/. 757,762.87 S/. 757,762.87
Año 1
FLUJO DE CAJA
TRIM 1 TRIM 2
ENTRADAS
Ventas al contado S/. 378,881.44 S/. 378,881.44
Ventas al credito S/. - S/. 378,881.44
SUB TOTAL DE ENTRAD S/. 378,881.44 S/. 757,762.87

SALIDAS
costo CFR S/. 561,305.83 S/. 561,305.83
Remuneraciones S/. 92,856.00 S/. 92,856.00
utiles de oficina S/. 60.00 S/. 60.00
Internet y telefonia S/. 270.00 S/. 270.00
Electricidad y agua S/. 420.00 S/. 420.00
Alquiler local S/. 2,700.00 S/. 2,700.00
Contador externo S/. 1,200.00 S/. 1,200.00
Limpieza S/. 90.00 S/. 90.00

SUB TOTAL SALIDAS S/. 658,901.83 S/. 658,901.83

CAJA INICIAL S/. 390,384.00 S/. 110,363.61

CAJA FINAL S/. 110,363.61 S/. 209,224.65
Sobre giro S/. - S/. -
NUEVA CAJA FINAL S/. 110,363.61 S/. 209,224.65

t.c. S/. 3.00

JO DE CAJA PROYECTADO A 5 AÑOS

S/. 561,305.83 S/. 561,305.83 S/. 599,193.97 S/. 599,193.97

S/. 757,762.87 S/. 757,762.87 S/. 871,427.30 S/. 871,427.30
Año 1 Año 2

TRIM 3 TRIM 4 TRIM 5 TRIM 6

S/. 378,881.44 S/. 378,881.44 S/. 435,713.65 S/. 435,713.65

S/. 378,881.44 S/. 378,881.44 S/. 378,881.44 S/. 435,713.65
S/. 757,762.87 S/. 757,762.87 S/. 814,595.09 S/. 871,427.30

S/. 561,305.83 S/. 561,305.83 S/. 599,193.97 S/. 599,193.97

S/. 92,856.00 S/. 92,856.00 S/. 92,856.00 S/. 92,856.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00
S/. 2,700.00 S/. 2,700.00 S/. 2,700.00 S/. 2,700.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00

S/. 658,901.83 S/. 658,901.83 S/. 696,789.97 S/. 696,789.97

S/. 209,224.65 S/. 308,085.69 S/. 406,946.73 S/. 524,751.84

S/. 308,085.69 S/. 406,946.73 S/. 524,751.84 S/. 699,389.17
S/. -
S/. 308,085.69 S/. 406,946.73 S/. 524,751.84 S/. 699,389.17
 S/. 599,193.97 S/. 599,193.97 S/. 639,639.57 S/. 639,639.57
S/. 871,427.30 S/. 871,427.30 S/. 1,002,141.40 S/. 1,002,141.40
Año 2 Año3

TRIM 7 TRIM 8 TRIM 9 TRIM 10

S/. 435,713.65 S/. 435,713.65 S/. 501,070.70 S/. 501,070.70

S/. 435,713.65 S/. 435,713.65 S/. 435,713.65 S/. 501,070.70
S/. 871,427.30 S/. 871,427.30 S/. 936,784.35 S/. 1,002,141.40

S/. 599,193.97 S/. 599,193.97 S/. 639,639.57 S/. 639,639.57

S/. 92,856.00 S/. 92,856.00 S/. 92,856.00 S/. 92,856.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00
S/. 2,700.00 S/. 2,700.00 S/. 2,700.00 S/. 2,700.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00

S/. 696,789.97 S/. 696,789.97 S/. 737,235.57 S/. 737,235.57

S/. 699,389.17 S/. 874,026.49 S/. 1,048,663.82 S/. 1,248,212.60

S/. 874,026.49 S/. 1,048,663.82 S/. 1,248,212.60 S/. 1,513,118.43
S/. -
S/. 874,026.49 S/. 1,048,663.82 S/. 1,248,212.60 S/. 1,513,118.43
 S/. 639,639.57 S/. 639,639.57 S/. 674,180.10 S/. 674,180.10
S/. 1,002,141.40 S/. 1,002,141.40 S/. 1,122,398.36 S/. 1,122,398.36
Año3 Año 4

TRIM 11 TRIM 12 TRIM 13 TRIM 14

S/. 501,070.70 S/. 501,070.70 S/. 561,199.18 S/. 561,199.18

S/. 501,070.70 S/. 501,070.70 S/. 501,070.70 S/. 561,199.18
S/. 1,002,141.40 S/. 1,002,141.40 S/. 1,062,269.88 S/. 1,122,398.36

S/. 639,639.57 S/. 639,639.57 S/. 674,180.10 S/. 674,180.10

S/. 92,856.00 S/. 92,856.00 S/. 92,856.00 S/. 92,856.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00
S/. 2,700.00 S/. 2,700.00 S/. 2,700.00 S/. 2,700.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00

S/. 737,235.57 S/. 737,235.57 S/. 771,776.10 S/. 771,776.10

S/. 1,513,118.43 S/. 1,778,024.26 S/. 2,042,930.09 S/. 2,333,423.87

S/. 1,778,024.26 S/. 2,042,930.09 S/. 2,333,423.87 S/. 2,684,046.13

S/. 1,778,024.26 S/. 2,042,930.09 S/. 2,333,423.87 S/. 2,684,046.13

 S/. 674,180.10 S/. 674,180.10 S/. 710,585.83 S/. 710,585.83
S/. 1,122,398.36 S/. 1,122,398.36 S/. 1,257,086.17 S/. 1,257,086.17
Año 4 Año 5

TRIM 15 TRIM 16 TRIM 17 TRIM 18

S/. 561,199.18 S/. 561,199.18 S/. 628,543.08 S/. 628,543.08

S/. 561,199.18 S/. 561,199.18 S/. 561,199.18 S/. 628,543.08
S/. 1,122,398.36 S/. 1,122,398.36 S/. 1,189,742.27 S/. 1,257,086.17

S/. 674,180.10 S/. 674,180.10 S/. 710,585.83 S/. 710,585.83

S/. 92,856.00 S/. 92,856.00 S/. 92,856.00 S/. 92,856.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00
S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00
S/. 2,700.00 S/. 2,700.00 S/. 2,700.00 S/. 2,700.00
S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00

S/. 771,776.10 S/. 771,776.10 S/. 808,181.83 S/. 808,181.83

S/. 2,684,046.13 S/. 3,034,668.39 S/. 3,385,290.65 S/. 3,766,851.09

S/. 3,034,668.39 S/. 3,385,290.65 S/. 3,766,851.09 S/. 4,215,755.43

S/. 3,034,668.39 S/. 3,385,290.65 S/. 3,766,851.09 S/. 4,215,755.43

 S/. 710,585.83 S/. 710,585.83
S/. 1,257,086.17 S/. 1,257,086.17
Año 5

TRIM 19 TRIM 20

S/. 628,543.08 S/. 628,543.08

S/. 628,543.08 S/. 628,543.08
S/. 1,257,086.17 S/. 1,257,086.17

S/. 710,585.83 S/. 710,585.83

S/. 92,856.00 S/. 92,856.00
S/. 60.00 S/. 60.00
S/. 270.00 S/. 270.00
S/. 420.00 S/. 420.00
S/. 2,700.00 S/. 2,700.00
S/. 1,200.00 S/. 1,200.00
S/. 90.00 S/. 90.00

S/. 808,181.83 S/. 808,181.83

S/. 4,215,755.43 S/. 4,664,659.76

S/. 4,664,659.76 S/. 5,113,564.10

S/. 4,664,659.76 S/. 5,113,564.10

Estado de Ganancias y Pérdidas TRIM 1 TRIM 2 TRIM 3
(+) Ventas del Producto S/. 757,762.87 S/. 757,762.87 S/. 757,762.87
(-) Costo de Venta S/. 561,305.83 S/. 561,305.83 S/. 561,305.83
Utilidad Bruta S/. 196,457.04 S/. 196,457.04 S/. 196,457.04
Gastos Adminstrativos S/. 97,596.00 S/. 97,596.00 S/. 97,596.00
Gastos de Ventas S/. - S/. - S/. -
Utilidad Operativa S/. 98,861.04 S/. 98,861.04 S/. 98,861.04

13.05% 13.05% 13.05%

promedio de crecimiento 25.29%

UTILIDAD ACUMULADA S/. 98,861.04 S/. 197,722.08 S/. 296,583.12

100
TRIM 4 TRIM 5 TRIM 6 TRIM 7 TRIM 8
S/. 757,762.87 S/. 871,427.30 S/. 871,427.30 S/. 871,427.30 S/. 871,427.30
S/. 561,305.83 S/. 599,193.97 S/. 599,193.97 S/. 599,193.97 S/. 599,193.97
S/. 196,457.04 S/. 272,233.33 S/. 272,233.33 S/. 272,233.33 S/. 272,233.33
S/. 97,596.00 S/. 97,596.00 S/. 97,596.00 S/. 97,596.00 S/. 97,596.00
S/. - S/. - S/. - S/. - S/. -
S/. 98,861.04 S/. 174,637.33 S/. 174,637.33 S/. 174,637.33 S/. 174,637.33

13.05% 20.04% 20.04% 20.04% 20.04%

S/. 395,444.16 S/. 570,081.49 S/. 744,718.82 S/. 919,356.14 S/. 1,093,993.47
TRIM 9 TRIM 10 TRIM 11 TRIM 12 TRIM 13
S/. 1,002,141.40 S/. 1,002,141.40 S/. 1,002,141.40 S/. 1,002,141.40 S/. 1,122,398.36
S/. 639,639.57 S/. 639,639.57 S/. 639,639.57 S/. 639,639.57 S/. 674,180.10
S/. 362,501.83 S/. 362,501.83 S/. 362,501.83 S/. 362,501.83 S/. 448,218.26
S/. 97,596.00 S/. 97,596.00 S/. 97,596.00 S/. 97,596.00 S/. 97,596.00
S/. - S/. - S/. - S/. - S/. -
S/. 264,905.83 S/. 264,905.83 S/. 264,905.83 S/. 264,905.83 S/. 350,622.26

26.43% 26.43% 26.43% 26.43% 31.24%

S/. 1,358,899.30 S/. 1,623,805.13 S/. 1,888,710.96 S/. 2,153,616.79 S/. 2,504,239.05

GIGABYTE P31:
se recupera en este
periodod la caja inicial
TRIM 14 TRIM 15 TRIM 16 TRIM 17
S/. 1,122,398.36 S/. 1,122,398.36 S/. 1,122,398.36 S/. 1,257,086.17
S/. 674,180.10 S/. 674,180.10 S/. 674,180.10 S/. 710,585.83
S/. 448,218.26 S/. 448,218.26 S/. 448,218.26 S/. 546,500.34
S/. 97,596.00 S/. 97,596.00 S/. 97,596.00 S/. 97,596.00
S/. - S/. - S/. - S/. -
S/. 350,622.26 S/. 350,622.26 S/. 350,622.26 S/. 448,904.34

31.24% 31.24% 31.24% 35.71%

S/. 2,854,861.31 S/. 3,205,483.57 S/. 3,556,105.83 S/. 4,005,010.17

TRIM 18 TRIM 19 TRIM 20
S/. 1,257,086.17 S/. 1,257,086.17 S/. 1,257,086.17
S/. 710,585.83 S/. 710,585.83 S/. 710,585.83
S/. 546,500.34 S/. 546,500.34 S/. 546,500.34
S/. 97,596.00 S/. 97,596.00 S/. 97,596.00
S/. - S/. - S/. -
S/. 448,904.34 S/. 448,904.34 S/. 448,904.34

35.71% 35.71% 35.71%

S/. 4,453,914.51 S/. 4,902,818.85 S/. 5,351,723.19

 van
Inv inicial S/. 390,384.00
Año 01 S/. 406,946.73 S/. 324,793.80
Año 02 S/. 1,048,663.82 S/. 668,000.24
Año 03 S/. 2,042,930.09 S/. 1,038,637.51
Año 04 S/. 3,385,290.65 S/. 1,373,651.69
Año 05 S/. 5,113,564.10 S/. 1,656,054.15

VAN S/. 4,670,753.39

Tasa 25.29% (al cabo del 5 año)
 van
Inv inicial S/. 390,384.00
Año 01 S/. 406,946.73 S/. 135,604.46
Año 02 S/. 1,048,663.82 S/. 116,441.85
Año 03 S/. 2,042,930.09 S/. 75,589.72
Año 04 S/. 3,385,290.65 S/. 41,738.96
Año 05 S/. 5,113,564.10 S/. 21,009.02

VAN S/. 0.00

Tasa 200%