1 INVERSION

2 FINANCIAMIENTO
3 AMORTIZACION
4 INGRESO POR VENTAS
5 PLANILLA DE EMPLEADOS
6 GASTOS INDIRECTOS
7 DEPRECIACION
8 PRESUPUESTO DE GASTOS
9 ESTADO GANANCIAS Y PERDIDAS
10 10 BALANCE GENERAL ###
11 11 FLUJO DE CAJA ECON FINANC ###
12 12 VAN TIR VANF TIRF ###
13 13 COSTO BENEFICIO ###
14 14 PUNTO DE EQUILIBRIO ###
15 15 PRINCIPALES RATIOS ###
16 16 CUADROS DE RATIOS ###
17 17 INDICE DE RENTABILIDAD ###
18 18 ELABORACIÓN PRECIO ###
 ESTRUCTURA DE LA INVERSION

RUBRO VALOR UNITARIO CANT. UNID. COSTO TOTAL

I. ACTIVO FIJO
A. TANGIBLES
Maquinaria y/o Equipos S/. 34,800.00
Computadora S/. 1,500.00 1 Unidad S/. 1,500.00
Impresora S/. 450.00 1 Unidad S/. 450.00
Drone S/. 20,000.00 1 Unidad S/. 20,000.00
Camarás Sensor S/. 10,000.00 1 Unidad S/. 10,000.00
Gps S/. 738.00 1 Unidad S/. 738.00
Accesorios Drone S/. 1,500.00 1 Unidad S/. 1,500.00
Pila "AA" S/. 14.00 4 unidad S/. 56.00
Jalón S/. 12.00 4 unidad S/. 48.00
Wincha S/. 8.00 5 juegos S/. 40.00
Desarmadores S/. 20.00 5 juegos S/. 100.00
Cinta 3000 S/. 14.00 2 unidad S/. 28.00
Binocular S/. 170.00 2 unidad S/. 340.00
Muebles y enseres S/. 2,870.00
Escritorio S/. 550.00 1 Unidad S/. 550.00
Silla Ejecutiva S/. 150.00 1 Unidad S/. 150.00
Estante S/. 750.00 1 Unidad S/. 750.00
Mostrador principal S/. 1,200.00 1 Unidad S/. 1,200.00
Sillas de espera S/. 25.00 2 Unidad S/. 50.00
Archivador S/. 170.00 1 Unidad S/. 170.00
Otros S/. 300.00
Extintor 150 1 Unidad S/. 150.00
Botiquin 50 1 Unidad S/. 50.00
Catalogo 25 4 Unidad S/. 100.00
TOTAL TANGIBLES S/. 37,970.00

B. INTANGIBLES
LIC. DE FUNCIONAMIENTO S/. 180.00 1 documento S/. 180.00
LIC. DE PUBLICIDAD S/. 150.00 1 documento S/. 150.00
ELABORACIÓN DE PLAN DE NEGOCIO S/. 500.00 1 documento S/. 500.00
CONSTITUCIÓN DE EMPRESA (Not, Reg Pub) S/. 550.00 1 documento S/. 550.00
DEFENSA CIVIL S/. 200.00 1 documento S/. 200.00
TOTAL INTANGIBLES S/. 1,580.00
TOTAL ACTIVO FIJO S/. 39,550.00

II. CAPITAL DE TRABAJO

INSUMOS VALOR UNITARIO CANTIDAD UNIDAD S/. 19,183.33
MAPAS Y CAPACITACIONES S/. 151.67 110 GLOBAL S/. 16,683.33
ACCESORIOS S/. 2,500.00 1 GLOBAL S/. 2,500.00
MANO DE OBRA S/. 5,886.00
GASTOS INDIRECTOS S/. 2,215.00
TOTAL CAPITAL DE TRABAJO S/. 27,284.33
TOTAL COSTOS S/. 66,834.33
FUENTE: ELABORACION PROPIA

16.683.33
 RUBRO VALOR UNITARIO CANT. UNID. COSTO TOTAL
I. ACTIVO FIJO
A. TANGIBLES
 FUENTES DE FINANCIAMIENTO

DESTINO
FUENTE INVERSION CAPITAL DE
TOTAL %
FIJA TRABAJO
APORTE PROPIO S/. 25,000.00 S/. 25,000.00 S/. 50,000.00 75%
PRESTAMO S/. 14,550.00 S/. 2,284.33 S/. 16,834.33 25%
TOTAL S/. 39,550.00 S/. 27,284.33 S/. 66,834.33 100%
FUENTE: ELABORACION PROPIA
Mi banco a tasa preferencial
PRESTAMO
MONTO S/. 16,834.33
TEA 15%
PLAZO 24.00 TM =
SEG DESG 0.638
TEM 0.58 TM =
TEM SEG DES 0.027 TM =
TEM TOTAL 0.6%
CUOTA 756.21

CRONOGRAMA DE PAGOS

MES SALDO AMORT. INTERES CUOTA

0 16,834.33 0.00 0.00 0.00
1 16,180.90 653.43 102.78 756.21
2 15,523.48 657.42 98.79 756.21
3 14,862.05 661.43 94.78 756.21
4 14,196.58 665.47 90.74 756.21
5 13,527.04 669.53 86.68 756.21
6 12,853.42 673.62 82.59 756.21
7 12,175.69 677.74 78.48 756.21
8 11,493.81 681.87 74.34 756.21
9 10,807.78 686.04 70.17 756.21
10 10,117.55 690.22 65.99 756.21
11 9,423.11 694.44 61.77 756.21
12 8,724.43 698.68 57.53 756.21
13 8,021.49 702.94 53.27 756.21
14 7,314.25 707.24 48.97 756.21
15 6,602.70 711.55 44.66 756.21
16 5,886.80 715.90 40.31 756.21
17 5,166.53 720.27 35.94 756.21
18 4,441.87 724.67 31.54 756.21
19 3,712.77 729.09 27.12 756.21
20 2,979.23 733.54 22.67 756.21
21 2,241.21 738.02 18.19 756.21
22 1,498.68 742.53 13.68 756.21
23 751.62 747.06 9.15 756.21
24 0.00 751.62 4.59 756.21
((1 + TEA/100)^(1/12)) - 1

1.24914E-04
1.25%

i (1+i) n
R=Px
(1 + i) n ‑ 1

R= CUOTA FIJA
P= MONTO DEL PRESTAMO
i= TASA DE INTERES
n= TIEPO
PROYECCION DE SERVICIOS REALIZADOS
Ene Feb Mar Abr May
SERVICIO Mes 1 Mes 2 Mes 3 Mes 4 Mes 5
SSOMA en Teledectección 2 3 3 3 3
Mapas Temáticos 4 4 4 4 4
Capacitaciones Institucionales 3 3 3 3 2

Estudios completos de Proyectos (Drone)

1 1 1 1 1
Mapas de Tesis y Proyectos 2 3 3 3 3
Certificación de Drones - Basico 6 4 3 2 2
Venta de Cursos via Web 8 5 5 8 8

Venta de Accesorios - Drone y Multimedia

20 20 20 40 40
Talleres y Seminarios x Mapa Tematico
(Elección) 20 20 20 20 30
Lotización y Frotogrametría con Drone. 30 30 30 30 60
ACCESORIOS 1 1 1 1 1
TOTAL 97 94 93 115 154

PROYECCION DE VENTAS

SERVICIO P. U. Mes 1 Mes 2 Mes 3 Mes 4

SSOMA en Teledectección 1,700.00 3,400.00 5,100.00 5,100.00 5,100.00
Mapas Temáticos 800.00 3,200.00 3,200.00 3,200.00 3,200.00
Capacitaciones Institucionales 600.00 1,800.00 1,800.00 1,800.00 1,800.00
Estudios completos de Proyectos (Drone) 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Mapas de Tesis y Proyectos 550.00 1,100.00 1,650.00 1,650.00 1,650.00
Certificación de Drones - Basico 750.00 4,500.00 3,000.00 2,250.00 1,500.00
Venta de Cursos via Web 280.00 2,240.00 1,400.00 1,400.00 2,240.00
Venta de Accesorios - Drone y Multimedia 225.00 4,500.00 4,500.00 4,500.00 9,000.00
Talleres y Seminarios x Mapa Tematico
220.00 4,400.00 4,400.00 4,400.00 4,400.00
(Elección)
Lotización y Frotogrametría con Drone. 195.00 5,850.00 5,850.00 5,850.00 5,850.00
ACCESORIOS 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
TOTAL VENTAS 37,490.00 37,400.00 36,650.00 41,240.00
 Jun Jul Ago Sep Oct Nov Dic Ene Feb
Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13 Mes 14
3 3 3 3 3 3 3 2 3
3 4 3 3 3 3 3 4 4
3 2 2 2 2 2 2 3 3

1 1 2 2 2 3 3 1 1
3 3 3 3 3 3 3 2 3
2 5 4 4 4 2 4 6 4
5 8 8 5 5 5 5 8 5

40 40 20 20 30 40 40 20 20

30 30 20 20 20 30 30 20 20
60 60 30 30 60 60 60 30 30
1 1 1 1 1 1 1 1 1
151 157 96 93 133 152 154 97 94

Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13

5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 3,400.00
3,200.00 2,400.00 3,200.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 3,200.00
1,200.00 1,800.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,800.00
3,000.00 3,000.00 3,000.00 6,000.00 6,000.00 6,000.00 9,000.00 9,000.00 3,000.00
1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,100.00
1,500.00 1,500.00 3,750.00 3,000.00 3,000.00 3,000.00 1,500.00 3,000.00 4,500.00
2,240.00 1,400.00 2,240.00 2,240.00 1,400.00 1,400.00 1,400.00 1,400.00 2,240.00
9,000.00 9,000.00 9,000.00 4,500.00 4,500.00 6,750.00 9,000.00 9,000.00 4,500.00
6,600.00 6,600.00 6,600.00 4,400.00 4,400.00 4,400.00 6,600.00 6,600.00 4,400.00
11,700.00 11,700.00 11,700.00 5,850.00 5,850.00 11,700.00 11,700.00 11,700.00 5,850.00
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
48,690.00 47,650.00 50,940.00 39,840.00 39,000.00 47,100.00 53,050.00 54,550.00 37,490.00
 Mar Abr May Jun Jul Ago Sep Oct Nov
Mes 15 Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23
3 3 3 3 3 3 3 3 3
4 4 4 3 4 3 3 3 3
3 3 2 3 2 2 2 2 2

1 1 1 1 1 2 2 2 3
3 3 3 3 3 3 3 3 3
3 2 2 2 5 4 4 4 2
5 8 8 5 8 8 5 5 5

20 40 40 40 40 20 20 30 40

20 20 30 30 30 20 20 20 30
30 30 60 60 60 30 30 60 60
1 1 1 1 1 1 1 1 1
93 115 154 151 157 96 93 133 152

Mes 14 Mes 15 Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22

5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00
3,200.00 3,200.00 3,200.00 3,200.00 2,400.00 3,200.00 2,400.00 2,400.00 2,400.00
1,800.00 1,800.00 1,800.00 1,200.00 1,800.00 1,200.00 1,200.00 1,200.00 1,200.00
3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 6,000.00 6,000.00 6,000.00
1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00
3,000.00 2,250.00 1,500.00 1,500.00 1,500.00 3,750.00 3,000.00 3,000.00 3,000.00
1,400.00 1,400.00 2,240.00 2,240.00 1,400.00 2,240.00 2,240.00 1,400.00 1,400.00
4,500.00 4,500.00 9,000.00 9,000.00 9,000.00 9,000.00 4,500.00 4,500.00 6,750.00
4,400.00 4,400.00 4,400.00 6,600.00 6,600.00 6,600.00 4,400.00 4,400.00 4,400.00
5,850.00 5,850.00 5,850.00 11,700.00 11,700.00 11,700.00 5,850.00 5,850.00 11,700.00
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
37,400.00 36,650.00 41,240.00 48,690.00 47,650.00 50,940.00 39,840.00 39,000.00 47,100.00
 Dic
Mes 24 TOTAL
3 70
3 84
2 58
38
3
3 70
4 84
5 150
740
40

580
30
60 1,080
1 1
154 2,978

Mes 23 Mes 24 TOTAL

5,100.00 5,100.00 S/. 119,000.00
2,400.00 2,400.00 S/. 67,200.00
1,200.00 1,200.00 S/. 34,800.00
9,000.00 9,000.00 S/. 114,000.00
1,650.00 1,650.00 S/. 38,500.00
1,500.00 3,000.00 S/. 63,000.00
1,400.00 1,400.00 S/. 42,000.00
9,000.00 9,000.00 S/. 166,500.00
6,600.00 6,600.00 S/. 127,600.00
11,700.00 11,700.00 S/. 210,600.00
3,500.00 3,500.00 S/. 84,000.00
53,050.00 54,550.00 S/. 1,067,200.00
 MANO DE OBRA DIRECTA
Aporte Comision
SNP Comision
Obligtorio Mixta
SUELDO TOTAL
DESCRIPCION CANTIDAD 0.12 0.1 0.016 0.0119
MES DESCUENTO
ESPECIALISTA 1 S/. 1,200.00 S/. 120.00 S/. 19.20 S/. 14.28 S/. 153.48
TOPOGRAFO 1 S/. 1,000.00 S/. 100.00 S/. 16.00 S/. 11.90 S/. 127.90
AYUDANTE 1 S/. 850.00 S/. 85.00 S/. 13.60 S/. 10.12 S/. 108.72
TOTAL S/. 3,050.00 S/. 305.00 S/. 48.80 S/. 36.30 S/. 390.10

MANO DE OBRA INDIRECTA

Aporte Comision
SNP Comision
Obligtorio Mixta
SUELDO TOTAL
DESCRIPCION CANTIDAD 0.12 0.1 0.016 0.0119
MES DESCUENTO
ADMINISTRADOR 1 S/. 1,500.00 S/. 150.00 S/. 24.00 S/. 17.85 S/. 191.85
ATENCIÓN AL CLIENTE 1 S/. 850.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 255.00
TOTAL S/. 2,350.00 S/. 235.00 S/. 109.00 S/. 102.85 S/. 446.85

TOTAL MANO DE OBRA TOTAL MO

RECTA

ESSALUD

NETO A TOTAL CANTIDAD EN

0.09 GRATIFICACION
PAGAR GASTO VACACIONES
S/. 1,046.52 S/. 108.00 S/. 1,308.00 1200 1
S/. 872.10 S/. 90.00 S/. 1,090.00 1000 1
S/. 741.29 S/. 76.50 S/. 926.50 850 1
S/. 2,659.91 S/. 274.50 S/. 3,324.50 S/. 3,050.00 3

ESSALUD

NETO A TOTAL CANTIDAD EN

0.09 GRATIFICACION
PAGAR GASTO VACACIONES
S/. 1,308.15 S/. 135.00 S/. 1,635.00 1500 1
S/. 595.00 S/. 76.50 S/. 926.50 850 1
S/. 1,903.15 S/. 211.50 S/. 2,561.50 S/. 2,350.00 2.00

S/. 5,886.00
 GASTOS INDIRECTOS

VALOR COSTO
RUBRO CANT. UNID.
UNITARIO TOTAL
Gastos Administrativos 1,845.00
Alquiler 1,200.00 1 Glb 1,200.00
Telefono fijo, Internet 70.00 1 Glb 70.00
Agua 25.00 1 Glb 25.00
Energia Electrica 200.00 1 Glb 200.00
Útiles de escritorio 50.00 1 Glb 50.00
Servicios de contabilidad 150.00 1 Glb 150.00
Artículos de limpieza 150.00 1 Glb 150.00
Gastos de venta 370.00
Comprobantes de pago 56.00 5 Talonario 280.00
Tripticos 60.00 1 Ciento 60.00
Tarjetas 30.00 1 Ciento 30.00
TOTAL COSTOS INDIRECTOS 2,215.00
 DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES

VALOR TASA DE
CANT. UNID. DESCRIPCION TOTAL
UNITARIO DEPRECIACION
MAQUINARIA Y EQUIPOS
1 Unidad Computadora 1,500.00 1,500.00 25%
1 Unidad Impresora 450.00 450.00 25%
1 Unidad Drone 20,000.00 20,000.00 10%
1 Unidad Camarás Sensor 10,000.00 10,000.00 10%
1 Unidad Gps 738.00 738.00 10%
1 Unidad Accesorios Drone 1,500.00 1,500.00 10%
4 Unidad Pila "AA" 14.00 56.00 No depreciable
4 Unidad Jalón 12.00 48.00 No depreciable
5 Unidad Wincha 8.00 40.00 No depreciable
5 Unidad Desarmadores 20.00 100.00 No depreciable
2 Unidad Cinta 3000 14.00 28.00 No depreciable
2 Unidad Binocular 170.00 340.00 10%
Muebles y enseres
1 Unidad Escritorio 550.00 550.00 10%
1 Unidad Silla Ejecutiva 150.00 150.00 10%
1 Unidad Estante 750.00 750.00 10%
1 Unidad Mostrador principal 1,200.00 1,200.00 10%
2 Unidad Sillas de espera 25.00 50.00 10%
1 Unidad Archivador 170.00 170.00 10%
Otros
1 Unidad Extintor 180.00 180.00 No depreciable
1 Unidad Botiquin 50.00 50.00 No depreciable
DEPRECIACION MENSUAL
ERES

VIDA UTIL DEPRECIACION

(MESES) MES
67.43
36 10.42
48 2.34
60 33.33
60 16.67
60 1.23
60 2.50

36 0.94
16.00
36 1.53
36 0.42
36 2.08
36 3.33
36 0.14
2 8.50
-

83.43

EVOLUCIÓN DE LOS PORCENTAJES ANUALES DE DEPRECIACIÓN DE BIENES QUE GENERAN

Bienes

- Viviendas para alquiler 3/

- Establecimiento de hospedaje 4/
- Titulares de inversión turística 5/
- Edificios y construcciones
- Ganado de trabajo y reproducción; redes de pesca 6/
- Aves reproductoras (gallinas) 7/
- Vehículos de transporte terrestre (excepto ferrocarriles); hornos en general
- Maquinarias y equipos utilizados por las actividades minera, petrolera y de
construcción; excepto muebles, enseres y equipos de oficina 8/
- Equipos de procesamiento de datos 9/
- Maquinaria y equipo adquirido a partir del 01/01/91 10/
- Otros bienes del activo fijo
CIÓN DE BIENES QUE GENERAN RENTAS GRAVADAS DE TERCERA CATEGORÍA: 1990-2014 1/

Porcentaje Anual de Depreciación 2/

Vida
útil 1990 1991 1992-1993 1994-1995 1996-1998 1999 2000 - 2009 2010 - 2014
(años)
10% 10% 10%
10% 10% 10% 10% 10%
10% 10%
3% 3% 3% 3% 3% 3% 3% 5%
4 25% 25% 25% 25% 25% 25% 25% 25%
75%
5 20% 20% 20% 20% 20% 20% 20% 20%

5 20% 20% 20% 20% 20% 20% 20% 20%

4 20% 20% 20% 25% 25% 25%
10 20% 20% 20% 20% 10% 10% 10%
10 10% 10% 10% 10% 10% 10% 10% 10%
PRESUPUESTO DE GASTOS (AMARILLO OBSERVADO - CORREGIR)

CONCEPTO 8 9

GASTOS TOTALES 31,986.11 31,619.15

A.- COSTOS DIRECTOS 27,276.17 26,909.21
I. MATERIALES USADOS 23,951.67 23,584.71
Melamina 5,840.00 5,600.00
Nordex 446.50 446.50
tapacanto delgado 90.90 90.90
tornillos 4x50 759.80 635.60
tornilllos 4x30 10.91 10.91
Visagras 118.80 118.80
Corraderas telescopicas 208.40 208.40
Jaladores 171.60 171.60
Escuadras plasticas 16.20 16.20
Deslizadores 20.40 20.40
Post formado 1,080.00 1,080.00
tapa tornillo 43.76 41.00
Corraderas 119.60 119.60
Canoplas 4.80 4.80
soporte cromados 48.00 48.00
vidrio 384.00 384.00
espejo 140.00 140.00
soporte acrilico 3.60 3.60
juegos de push 34.00 34.00
tapcanto pbc 62.40 62.40
luces leds en cinta 1,200.00 1,200.00
coperas 148.00 148.00
Venta de Accesorios - Drone y Multimedia 3,200.00 3,200.00
Talleres y Seminarios x Mapa Tematico (Elección) 3,100.00 3,100.00
Lotización y Frotogrametría con Drone. 4,200.00 4,200.00
ACCESORIOS 2,500.00 2,500.00
II. MANO DE OBRA DIRECTA 3,324.50 3,324.50
Sueldos 3,324.50 3,324.50
Gratificaciones

B.- COSTOS INDIRECTOS 1,695.00 1,695.00

Alquiler 1,200.00 1,200.00
Telefono fijo, Internet 70.00 70.00
Agua 25.00 25.00
Energia Electrica 200.00 200.00
Útiles de escritorio 50.00 50.00
Artículos de limpieza 150.00 150.00

GASTOS DE OPERACIÓN
A.- GASTOS DE VENTAS 370.00 370.00
Comprobantes de pago 280.00 280.00
Tripticos 60.00 60.00
Tarjetas 30.00 30.00

B.- GASTOS ADMINISTRACION 2,644.93 2,644.93

Planilla de Empleados 2,561.50 2,561.50
Gratificaciones
Depreciación 83.43 83.43
 10 11 12 13 14 15 16 17

37,419.15 41,340.75 45,032.15 30,551.90 30,725.71 30,351.51 33,544.27 38,973.91

32,709.21 36,630.81 39,041.46 25,841.97 26,015.77 25,641.57 28,834.33 34,263.97
29,384.71 33,306.31 34,054.71 22,517.47 22,691.27 22,317.07 25,509.83 30,939.47
5,600.00 5,440.00 6,080.00 5,760.00 5,520.00 5,200.00 5,120.00 4,960.00
446.50 484.50 522.50 389.50 399.00 380.00 361.00 342.00
90.90 84.90 96.90 93.60 92.40 86.40 80.40 80.40
635.60 647.20 653.60 789.60 716.60 713.40 834.40 744.40
10.91 10.91 11.71 11.81 11.87 11.47 11.07 10.91
118.80 118.80 118.80 100.80 129.60 129.60 129.60 129.60
208.40 222.00 222.00 149.40 203.80 203.80 203.80 194.80
171.60 180.40 180.40 136.40 176.00 176.00 176.00 171.60
16.20 16.20 16.20 14.40 18.00 18.00 18.00 18.00
20.40 22.40 22.40 15.60 20.00 20.00 20.00 18.40
1,080.00 1,080.00 1,080.00 720.00 1,080.00 1,080.00 1,080.00 1,080.00
41.00 41.00 45.00 42.96 40.20 38.20 38.96 37.76
119.60 91.60 119.60 153.60 133.20 119.20 105.20 105.20
4.80 4.80 4.80 6.40 6.40 6.40 6.40 6.40
48.00 64.00 64.00 40.00 40.00 40.00 40.00 32.00
384.00 504.00 504.00 261.00 291.00 291.00 291.00 264.00
140.00 210.00 210.00 70.00 70.00 70.00 70.00 70.00
3.60 5.40 5.40 1.80 1.80 1.80 1.80 1.80
34.00 51.00 51.00 17.00 17.00 17.00 17.00 17.00
62.40 55.20 74.40 69.60 50.40 40.80 31.20 31.20
1,200.00 1,800.00 1,800.00 600.00 600.00 600.00 600.00 600.00
148.00 222.00 222.00 74.00 74.00 74.00 74.00 74.00
4,800.00 6,400.00 6,400.00 3,200.00 3,200.00 3,200.00 6,400.00 6,400.00
3,100.00 4,650.00 4,650.00 3,100.00 3,100.00 3,100.00 3,100.00 4,650.00
8,400.00 8,400.00 8,400.00 4,200.00 4,200.00 4,200.00 4,200.00 8,400.00
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
3,324.50 3,324.50 4,986.75 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50
3,324.50 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50
1,662.25

1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00

1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
70.00 70.00 70.00 70.00 70.00 70.00 70.00 70.00
25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00

370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00

280.00 280.00 280.00 280.00 280.00 280.00 280.00 280.00
60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00
30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00

2,644.93 2,644.93 3,925.68 2,644.93 2,644.93 2,644.93 2,644.93 2,644.93

2,561.50 2,561.50 2,561.50 2,561.50 2,561.50 2,561.50 2,561.50 2,561.50
1,280.75
83.43 83.43 83.43 83.43 83.43 83.43 83.43 83.43
 18 19 20 21 22 23 24

38,621.11 43,039.51 31,986.11 31,619.15 37,419.15 41,340.75 45,032.15

33,911.17 37,048.82 27,276.17 26,909.21 32,709.21 36,630.81 39,041.46
30,586.67 32,062.07 23,951.67 23,584.71 29,384.71 33,306.31 34,054.71
4,640.00 5,920.00 5,840.00 5,600.00 5,600.00 5,440.00 6,080.00
351.50 399.00 446.50 446.50 446.50 484.50 522.50
72.90 98.40 90.90 90.90 90.90 84.90 96.90
701.20 754.00 759.80 635.60 635.60 647.20 653.60
9.47 12.11 10.91 10.91 10.91 10.91 11.71
118.80 129.60 118.80 118.80 118.80 118.80 118.80
203.80 194.80 208.40 208.40 208.40 222.00 222.00
167.20 171.60 171.60 171.60 171.60 180.40 180.40
16.20 18.00 16.20 16.20 16.20 16.20 16.20
20.00 18.40 20.40 20.40 20.40 22.40 22.40
1,080.00 1,080.00 1,080.00 1,080.00 1,080.00 1,080.00 1,080.00
34.20 43.76 43.76 41.00 41.00 41.00 45.00
91.60 147.20 119.60 119.60 119.60 91.60 119.60
4.80 6.40 4.80 4.80 4.80 4.80 4.80
40.00 32.00 48.00 48.00 48.00 64.00 64.00
291.00 264.00 384.00 384.00 384.00 504.00 504.00
70.00 70.00 140.00 140.00 140.00 210.00 210.00
1.80 1.80 3.60 3.60 3.60 5.40 5.40
17.00 17.00 34.00 34.00 34.00 51.00 51.00
31.20 60.00 62.40 62.40 62.40 55.20 74.40
600.00 600.00 1,200.00 1,200.00 1,200.00 1,800.00 1,800.00
74.00 74.00 148.00 148.00 148.00 222.00 222.00
6,400.00 6,400.00 3,200.00 3,200.00 4,800.00 6,400.00 6,400.00
4,650.00 4,650.00 3,100.00 3,100.00 3,100.00 4,650.00 4,650.00
8,400.00 8,400.00 4,200.00 4,200.00 8,400.00 8,400.00 8,400.00
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
3,324.50 4,986.75 3,324.50 3,324.50 3,324.50 3,324.50 4,986.75
3,324.50 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50
1,662.25 1,662.25

1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00

1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
70.00 70.00 70.00 70.00 70.00 70.00 70.00
25.00 25.00 25.00 25.00 25.00 25.00 25.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00
50.00 50.00 50.00 50.00 50.00 50.00 50.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00

370.00 370.00 370.00 370.00 370.00 370.00 370.00

280.00 280.00 280.00 280.00 280.00 280.00 280.00
60.00 60.00 60.00 60.00 60.00 60.00 60.00
30.00 30.00 30.00 30.00 30.00 30.00 30.00

2,644.93 3,925.68 2,644.93 2,644.93 2,644.93 2,644.93 3,925.68

2,561.50 2,561.50 2,561.50 2,561.50 2,561.50 2,561.50 2,561.50
1,280.75 1,280.75
83.43 83.43 83.43 83.43 83.43 83.43 83.43
ESTADO DE PÉRDIDAS Y GANANCIAS
Ene Feb Mar Abr May Jun
CONCEPTO 1 2 3 4 5 6
A. INGRESOS 37,490.00 37,400.00 36,650.00 41,240.00 48,690.00 47,650.00
B. COSTOS 27,603.47 27,748.77 27,336.57 30,529.33 35,958.97 35,606.17
Mano de obra directa 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50 3,324.50
Reposicion de implementos 22,583.97 22,729.27 22,317.07 25,509.83 30,939.47 30,586.67
Costos Indirectos 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00
C. UTILIDAD BRUTA 9,886.53 9,651.23 9,313.43 10,710.67 12,731.03 12,043.83
Administración 2,644.93 2,644.93 2,644.93 2,644.93 2,644.93 2,644.93
Ventas 370.00 370.00 370.00 370.00 370.00 370.00
D. UTILIDAD DE OPERACIÓN 6,871.60 6,636.29 6,298.49 7,695.73 9,716.09 9,028.89
Gastos Financieros 102.78 98.79 94.78 90.74 86.68 82.59
Depreciación equipo 83.43 83.43 83.43 83.43 83.43 83.43
E. UTILIDAD ANTES DE IMPUESTOS 6,685.38 6,454.07 6,120.28 7,521.56 9,545.98 8,862.87
Impuesto a la Renta 167.13 161.35 153.01 188.04 238.65 221.57
UTILIDAD NETA 6,518.25 6,292.72 5,967.27 7,333.52 9,307.33 8,641.30

RENTABILIDAD DE VENTAS ((UTILIDAD

17.39 16.83 16.28 17.78 19.12 18.13
NETA/INGRESOS)*100)
 Jul Ago Sep Oct Nov Dic
7 8 9 10 11 12 13 14 15 16
50,940.00 39,840.00 39,000.00 47,100.00 53,050.00 54,550.00 37,490.00 37,400.00 36,650.00 41,240.00
38,743.82 28,971.17 28,604.21 34,404.21 38,325.81 40,736.46 27,536.97 27,710.77 27,336.57 30,529.33
4,986.75 3,324.50 3,324.50 3,324.50 3,324.50 4,986.75 3,324.50 3,324.50 3,324.50 3,324.50
32,062.07 23,951.67 23,584.71 29,384.71 33,306.31 34,054.71 22,517.47 22,691.27 22,317.07 25,509.83
1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00
12,196.18 10,868.83 10,395.79 12,695.79 14,724.19 13,813.54 9,953.03 9,689.23 9,313.43 10,710.67
3,925.68 2,644.93 2,644.93 2,644.93 2,644.93 3,925.68 2,644.93 2,644.93 2,644.93 2,644.93
370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00
7,900.49 7,853.89 7,380.85 9,680.85 11,709.25 9,517.85 6,938.10 6,674.29 6,298.49 7,695.73
78.48 74.34 70.17 65.99 61.77 57.53 53.27 48.97 44.66 40.31
83.43 83.43 83.43 83.43 83.43 83.43 83.43 83.43 83.43 83.43
7,738.58 7,696.12 7,227.24 9,531.43 11,564.05 9,376.89 6,801.40 6,541.88 6,170.40 7,571.99
193.46 192.40 180.68 238.29 289.10 234.42 170.03 163.55 154.26 189.30
7,545.12 7,503.72 7,046.56 9,293.15 11,274.95 9,142.46 6,631.36 6,378.34 6,016.14 7,382.69

14.81 18.83 18.07 19.73 21.25 16.76 17.69 17.05 16.42 17.90
 17 18 19 20 21 22 23 24
48,690.00 47,650.00 50,940.00 39,840.00 39,000.00 47,100.00 53,050.00 54,550.00
35,958.97 35,606.17 38,743.82 28,971.17 28,604.21 34,404.21 38,325.81 40,736.46
3,324.50 3,324.50 4,986.75 3,324.50 3,324.50 3,324.50 3,324.50 4,986.75
30,939.47 30,586.67 32,062.07 23,951.67 23,584.71 29,384.71 33,306.31 34,054.71
1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00 1,695.00
12,731.03 12,043.83 12,196.18 10,868.83 10,395.79 12,695.79 14,724.19 13,813.54
2,644.93 2,644.93 3,925.68 2,644.93 2,644.93 2,644.93 2,644.93 3,925.68
370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00
9,716.09 9,028.89 7,900.49 7,853.89 7,380.85 9,680.85 11,709.25 9,517.85
35.94 31.54 27.12 22.67 18.19 13.68 9.15 4.59
83.43 83.43 83.43 83.43 83.43 83.43 83.43 83.43
9,596.72 8,913.91 7,789.94 7,747.79 7,279.23 9,583.73 11,616.67 9,429.83
239.92 222.85 194.75 193.69 181.98 239.59 290.42 235.75
9,356.80 8,691.07 7,595.19 7,554.10 7,097.25 9,344.14 11,326.25 9,194.08

19.22 18.24 14.91 18.96 18.20 19.84 21.35 16.85

 BALANCE GENERAL

1ER 2DO 3ER 4TO

Estado de Situación Financiera Balance General
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

1 ACTIVO/
1.1 Activo Corriente/
1.1.1 CyB Caja y Bancos/ 8,492.95 15,127.28 10,541.05 18,313.77
CxCC Cuentas por Cobrar Comerciales 5,577.00 5,764.50 6,329.00 6,879.00
1.1.2 Exit Existencias/ 22,583.97 22,583.97 22,583.97 22,583.97
1.1 TOTAL ACTIVO CORRIENTE/ 36,653.91 43,475.75 39,454.02 47,776.74
1.2. Activo No Corriente/
1.2.1 IME Inmueble Maquinaria y Eq 37,970.00 37,970.00 37,970.00 37,970.00
1.2.2 AIN Activos Intangibles (neto)/ 1,580.00 1,580.00 1,580.00 1,580.00
1.2.3 DEPR Depreciacion Acumulada / 83.43 83.43 83.43 83.43
1.2 TOTAL ACTIVO NO CORRIENTE/ 39,466.57 39,466.57 39,466.57 39,466.57
1 TOTAL ACTIVO/ 76,120.48 82,942.32 78,920.59 87,243.31
2 PASIVO Y PATRIMONIO
2.1 Pasivo Corriente/
2.1.1 TribxP Tributos por Pagar 481.49 648.26 566.55 761.81
Cuentas por Pagar
2.1.2 CPPC - - - -
Comerciales/
Cuentas por Pagar a Entidades
2.1.3 CPPER 1,972.28 2,008.63 2,045.64 2,083.34
Financieras/
2.1 TOTAL PASIVO CORRIENTE/ 2,453.78 2,656.89 2,612.19 2,845.15
2.2 Pasivo No Corriente/
Cuentas por Pagar a Entidades
2.2.1 CPPER 14,862.05 12,853.42 10,807.78 8,724.43
Financieras/
2.1 TOTAL PASIVO NO CORRIENTE/ 14,862.05 12,853.42 10,807.78 8,724.43
2.3 TOTAL PASIVO/ 17,315.83 15,510.31 13,419.97 11,569.59
2.4 PATRIMONIO NETO/
2.4.1 Capi Capital/ 50,000.00 50,000.00 50,000.00 50,000.00
2.4.6 Util Utilidad del Ejercicio 18,778.24 25,282.15 22,095.40 29,710.56

2.4 TOTAL PATRIMONIO NETO/ 68,778.24 75,282.15 72,095.40 79,710.56

2.5 TOTAL PASIVO Y PATRIMONIO NETO/ 86,094.06 90,792.46 85,515.37 91,280.14
 5TO 6TO 7MO 8VO
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

8,601.76 15,140.40 10,554.41 18,327.37

7,364.00 6,921.50 6,489.00 6,297.00
22,583.97 22,583.97 22,583.97 22,583.97
38,549.73 44,645.86 39,627.37 47,208.34

37,970.00 37,970.00 37,970.00 37,970.00

1,580.00 1,580.00 1,580.00 1,580.00
83.43 83.43 83.43 83.43
39,466.57 39,466.57 39,466.57 39,466.57
78,016.30 84,112.43 79,093.94 86,674.91

487.84 652.07 570.42 765.76

- - - -

2,121.73 2,160.83 2,200.66 2,241.21

2,609.58 2,812.90 2,771.08 3,006.97

6,602.70 4,441.87 2,241.21 0.00

6,602.70 4,441.87 2,241.21 0.00
9,212.28 7,254.77 5,012.29 3,006.97

50,000.00 50,000.00 50,000.00 50,000.00

19,025.84 25,430.55 22,246.53 29,864.48

69,025.84 75,430.55 72,246.53 79,864.48

78,238.12 82,685.32 77,258.82 82,871.44
FLUJO ECONÓMICO ‑ FINANCIERO COK anual 12%
COK mensual 1.00%
CONCEPTO 0 1 2 3 4 5
INGRESOS 37,490.00 37,400.00 36,650.00 41,240.00 48,690.00

COSTOS 50,000.00 33,633.34 33,778.64 33,366.44 36,559.20 41,988.84

Inversión 50,000.00
Costos de Producción (1) 30,618.40 30,763.71 30,351.51 33,544.27 38,973.91
Gastos de Ventas 370.00 370.00 370.00 370.00 370.00
Gastos Administrativos (2) 2,644.93 2,644.93 2,644.93 2,644.93 2,644.93

FLUJO ECONÓMICO -50,000.00 3,856.66 3,621.36 3,283.56 4,680.80 6,701.16

Préstamo -16,834.33
Amortización 653.43 657.42 661.43 665.47 669.53
Intereses 102.78 98.79 94.78 90.74 86.68

FLUJO FINANCIERO -66,834.33 3,100.45 2,865.15 2,527.35 3,924.59 5,944.95

 6 7 8 9 10 11 12 13 14
47,650.00 50,940.00 39,840.00 39,000.00 47,100.00 53,050.00 54,550.00 37,490.00 37,400.00

41,636.04 47,335.19 35,001.04 34,634.08 40,434.08 44,355.68 49,327.83 33,566.84 33,740.64

38,621.11 43,039.51 31,986.11 31,619.15 37,419.15 41,340.75 45,032.15 30,551.90 30,725.71

370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00
2,644.93 3,925.68 2,644.93 2,644.93 2,644.93 2,644.93 3,925.68 2,644.93 2,644.93

6,013.96 3,604.81 4,838.96 4,365.92 6,665.92 8,694.32 5,222.17 3,923.16 3,659.36

673.62 677.74 681.87 686.04 690.22 694.44 698.68 702.94 707.24

82.59 78.48 74.34 70.17 65.99 61.77 57.53 53.27 48.97

5,257.75 2,848.60 4,082.75 3,609.71 5,909.71 7,938.11 4,465.96 3,166.95 2,903.15

 15 16 17 18 19 20 21 22 23
36,650.00 41,240.00 48,690.00 47,650.00 50,940.00 39,840.00 39,000.00 47,100.00 53,050.00

33,366.44 36,559.20 41,988.84 41,636.04 47,335.19 35,001.04 34,634.08 40,434.08 44,355.68

30,351.51 33,544.27 38,973.91 38,621.11 43,039.51 31,986.11 31,619.15 37,419.15 41,340.75

370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00 370.00
2,644.93 2,644.93 2,644.93 2,644.93 3,925.68 2,644.93 2,644.93 2,644.93 2,644.93

3,283.56 4,680.80 6,701.16 6,013.96 3,604.81 4,838.96 4,365.92 6,665.92 8,694.32

707.24 711.55 715.90 720.27 724.67 729.09 733.54 738.02 742.53

44.66 40.31 35.94 31.54 27.12 22.67 18.19 13.68 9.15

2,531.67 3,928.93 5,949.32 5,262.15 2,853.02 4,087.20 3,614.19 5,914.21 7,942.64

 24
54,550.00

49,327.83

45,032.15
370.00
3,925.68

5,222.17

747.06
4.59

4,470.52
 VALOR ACTUAL NETO ECONOMICO

INGRESOS COSTOS INGRESOS

MESES INGRESOS COSTOS F.A.
ACTUALIZADOS ACTUALIZADOS NETOS
0 -50,000.00 1.00 - -50,000.00 -50,000.00
1 37,490.00 33,633.34 0.99 37,118.81 33,300.33 3,818.48
2 37,400.00 33,778.64 0.98 36,663.07 33,113.07 3,550.00
3 36,650.00 33,366.44 0.97 35,572.13 32,385.14 3,186.99
4 41,240.00 36,559.20 0.96 39,630.83 35,132.67 4,498.16
5 48,690.00 41,988.84 0.95 46,326.86 39,950.94 6,375.92
6 47,650.00 41,636.04 0.94 44,888.46 39,223.03 5,665.42
7 50,940.00 47,335.19 0.93 47,512.66 44,150.39 3,362.27
8 39,840.00 35,001.04 0.92 36,791.57 32,322.87 4,468.70
9 39,000.00 34,634.08 0.91 35,659.25 31,667.32 3,991.93
10 47,100.00 40,434.08 0.91 42,639.02 36,604.45 6,034.57
11 53,050.00 44,355.68 0.90 47,549.97 39,757.05 7,792.92
12 54,550.00 49,327.83 0.89 48,410.36 43,775.95 4,634.41
13 37,490.00 33,566.84 0.88 32,941.06 29,493.92 3,447.14
14 37,400.00 33,740.64 0.87 32,536.62 29,353.11 3,183.51
15 36,650.00 33,366.44 0.86 31,568.46 28,740.17 2,828.29
16 41,240.00 36,559.20 0.85 35,170.35 31,178.46 3,991.88
17 48,690.00 41,988.84 0.84 41,112.74 35,454.43 5,658.31
18 47,650.00 41,636.04 0.84 39,836.23 34,808.45 5,027.77
19 50,940.00 47,335.19 0.83 42,165.07 39,181.23 2,983.84
20 39,840.00 35,001.04 0.82 32,650.65 28,684.91 3,965.74
21 39,000.00 34,634.08 0.81 31,645.78 28,103.14 3,542.64
22 47,100.00 40,434.08 0.80 37,839.96 32,484.59 5,355.37
23 53,050.00 44,355.68 0.80 42,198.19 35,282.36 6,915.82
24 54,550.00 49,327.83 0.79 42,961.73 38,848.93 4,112.80
VANE 58,392.89
TIRE mensual 7.27%

VALOR ACTUAL NETO FINANCIERO

INGRESOS COSTOS INGRESOS

MESES INGRESOS COSTOS F.A.
ACTUALIZADOS ACTUALIZADOS NETOS
0 -66,834.33 1.00 - -66,834.33 -66,834.33
1 37,490.00 34,389.55 0.99 37,118.81 34,049.06 3,069.75
2 37,400.00 34,534.85 0.98 36,663.07 33,854.38 2,808.69
3 36,650.00 34,122.65 0.97 35,572.13 33,119.11 2,453.02
4 41,240.00 37,315.41 0.96 39,630.83 35,859.38 3,771.45
5 48,690.00 42,745.05 0.95 46,326.86 40,670.45 5,656.41
6 47,650.00 42,392.25 0.94 44,888.46 39,935.42 4,953.04
7 50,940.00 48,091.40 0.93 47,512.66 44,855.72 2,656.94
8 39,840.00 35,757.25 0.92 36,791.57 33,021.22 3,770.35
9 39,000.00 35,390.29 0.91 35,659.25 32,358.75 3,300.50
10 47,100.00 41,190.29 0.91 42,639.02 37,289.03 5,349.98
11 53,050.00 45,111.89 0.90 47,549.97 40,434.86 7,115.11
12 54,550.00 50,084.04 0.89 48,410.36 44,447.04 3,963.31
13 37,490.00 34,323.05 0.88 32,941.06 30,158.38 2,782.68
14 37,400.00 34,496.85 0.87 32,536.62 30,010.98 2,525.63
15 36,650.00 34,118.33 0.86 31,568.46 29,387.81 2,180.65
16 41,240.00 37,311.07 0.85 35,170.35 31,819.67 3,350.68
17 48,690.00 42,740.68 0.84 41,112.74 36,089.27 5,023.47
18 47,650.00 42,387.85 0.84 39,836.23 35,436.98 4,399.24
19 50,940.00 48,086.98 0.83 42,165.07 39,803.51 2,361.56
20 39,840.00 35,752.80 0.82 32,650.65 29,301.01 3,349.64
21 39,000.00 35,385.81 0.81 31,645.78 28,713.12 2,932.66
22 47,100.00 41,185.79 0.80 37,839.96 33,088.50 4,751.46
23 53,050.00 45,107.36 0.80 42,198.19 35,880.28 6,317.91
24 54,550.00 50,079.48 0.79 42,961.73 39,440.90 3,520.83
VANF 25,530.63
TIRF mensual 2.71%
 EVALUACION COSTO - BENEFICIO

INGRESOS COSTOS
MESES INGRESOS COSTOS F.A.
ACTUALIZADOS ACTUALIZADOS
0 66,834.33 1.00 - 66,834.33
1 37,490.00 33,633.34 0.99 37,118.81 33,300.33
2 37,400.00 33,778.64 0.98 36,663.07 33,113.07
3 36,650.00 33,366.44 0.97 35,572.13 32,385.14
4 41,240.00 36,559.20 0.96 39,630.83 35,132.67
5 48,690.00 41,988.84 0.95 46,326.86 39,950.94
6 47,650.00 41,636.04 0.94 44,888.46 39,223.03
7 50,940.00 47,335.19 0.93 47,512.66 44,150.39
8 39,840.00 35,001.04 0.92 36,791.57 32,322.87
9 39,000.00 34,634.08 0.91 35,659.25 31,667.32
10 47,100.00 40,434.08 0.91 42,639.02 36,604.45
11 53,050.00 44,355.68 0.90 47,549.97 39,757.05
12 54,550.00 49,327.83 0.89 48,410.36 43,775.95
13 37,490.00 33,566.84 0.88 32,941.06 29,493.92
14 37,400.00 33,740.64 0.87 32,536.62 29,353.11
15 36,650.00 33,366.44 0.86 31,568.46 28,740.17
16 41,240.00 36,559.20 0.85 35,170.35 31,178.46
17 48,690.00 41,988.84 0.84 41,112.74 35,454.43
18 47,650.00 41,636.04 0.84 39,836.23 34,808.45
19 50,940.00 47,335.19 0.83 42,165.07 39,181.23
20 39,840.00 35,001.04 0.82 32,650.65 28,684.91
21 39,000.00 34,634.08 0.81 31,645.78 28,103.14
22 47,100.00 40,434.08 0.80 37,839.96 32,484.59
23 53,050.00 44,355.68 0.80 42,198.19 35,282.36
24 54,550.00 49,327.83 0.79 42,961.73 38,848.93
941,389.82 899,831.26
B/C 1.046 Es la division de las actualizacione
si el resultado es mayor a 1 el proy
 la division de las actualizaciones de los ingresos y costos del proyecto
el resultado es mayor a 1 el proyecto es viable.
 SERVICIOS
% Costo Variable
Linea de Comercializacion AL MES Precio Venta Margen
Participacion Unitario
(Unid)
SSOMA en Teledectección 3 2.4% 1700.00 1092.78 607.22
Mapas Temáticos 4 3.2% 800.00 378.72 421.28
Capacitaciones Institucionales 2 1.6% 600.00 391.22 208.78
Estudios completos de Proyectos (Dr 2 1.6% 3000.00 1640.86 1359.14
Mapas de Tesis y Proyectos 3 2.4% 550.00 344.12 205.88
Certificación de Drones - Basico 4 3.2% 750.00 450.66 299.34
Venta de Cursos via Web 6 4.8% 280.00 206.28 73.72
Venta de Accesorios - Drone y Multim 31 24.8% 225.00 160.00 65.00
Talleres y Seminarios x Mapa Tematic 24 19.2% 220.00 155.00 65.00
Lotización y Frotogrametría con Dron 45 36.0% 195.00 140.00 55.00
ACCESORIOS 1 0.8% 3500.00 2500.00 1000.00
125 100%

Nuevos Soles MES

COSTOS FIJOS 8,857.21
 PUNTO DE PUNTO DE
Margen
EQUILIBRIO EQUILIBRIO
Ponderado
en Unidades en soles
14.57 2 2,832
13.48 2 1,777
3.34 1 666
21.75 1 3,332
4.94 2 916
9.58 2 1,666
3.54 3 933
16.12 17 3,873
12.48 13 2,932
19.80 25 4,873
8.00 1 1,944
128 69 25,744

Punto de equilibrio
El Punto de Equilibro del proyecto es aquel nivel de ventas que iguala al total de los costos, es decir, es aquel punto dond
En el punto de equilibrio el proyecto cubre todos sus costos, tanto los fijos como los variables.
stos, es decir, es aquel punto donde no existen ganancias ni pérdidas.
 RATIOS FINANCIEROS

CUENTAS DE LOS ESTADOS FINANCIEROS

1ER 2DO
ABREV PRINCIPALES CTAS TRIMESTRE TRIMESTRE
3ER TRIMESTRE

AC Activo Corriente 36,653.91 43,475.75 39,454.02

PC Pasivo Corriente 2,453.78 2,656.89 2,612.19
Exit Existencias 22,583.97 22,583.97 22,583.97
CyB Caja y Bancos 8,492.95 15,127.28 10,541.05
Patri Patrimonio 68,778.24 75,282.15 72,095.40
PNC Pasivo No Corriente - - -
UN Utilidad Neta 18,778.24 25,282.15 22,095.40
TA Total Activo 76,120.48 82,942.32 78,920.59
IME Inmueble Maquinaria y Eq 37,970.00 37,970.00 37,970.00
TP Total Pasivo 17,315.83 15,510.31 13,419.97
UB Utilidad Bruta 19,259.73 25,930.41 22,661.95
VN Ventas Netas 111,540.00 137,580.00 129,780.00
CPCC Cuentas por Cobrar Comerciales - - -
CV Costo de Ventas 82,688.81 102,094.48 96,319.21
AF Activo fijo 37,970.00 37,970.00 37,970.00
UAI Utilidad antes de los impuestos 18,778.24 25,282.15 22,095.40
GF Gastos financieros 296.35 260.00 222.99
GO Gastos operacionales 9,044.80 9,044.80 10,325.55
CS Capital social 50,000.00 50,000.00 50,000.00

1ER 2DO
1. RATIOS DE LIQUIDEZ TRIMESTRE TRIMESTRE
3ER TRIMESTRE

Liquidez General (AC/PC) 14.94 16.36 15.10

Prueba Acida ( (AC-EXIS)/PC) 5.73 7.86 6.46
Prueba Defensiva (CB/PC) 3.46 5.69 4.04
Capital de Trabajo (AC-PC) 34200 40819 36842

1ER 2DO
2. RATIOS DE GESTION O ACTIVIDAD TRIMESTRE TRIMESTRE
3ER TRIMESTRE

Rotacion de Inmueble Maquinaria y Equipo 2.94 3.62 3.42

Rotacion de existencias 3.66 4.52 4.26
Rotacion de caja y bancos 27.41 39.58 29.24
Rotacion de activos totales 1.47 1.66 1.64
Rotacion de activo fijo 2.94 3.62 3.42

1ER 2DO
3ER TRIMESTRE
3. RATIOS DE SOLVENCIA O APALANCAMIENTO TRIMESTRE TRIMESTRE
Estructura de capital(Pasivo total/Patrimonio) 0.25 0.21 0.19
Endeudamiento total 0.23 0.19 0.17

1ER 2DO
4. RATIOS DE RENTABILIDAD TRIMESTRE TRIMESTRE
3ER TRIMESTRE

Rentabilidad sobre la inversion 0.25 0.30 0.28

Rentabilidad sobre el patrimonio 0.27 0.34 0.31
Rentabilidad sobre ventas 0.17 0.18 0.17
Margen comercial 0.26 0.26 0.26
NCIEROS

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
47,776.74 38,549.73 44,645.86 39,627.37 47,208.34
2,845.15 2,609.58 2,812.90 2,771.08 3,006.97
22,583.97 22,583.97 22,583.97 22,583.97 22,583.97
18,313.77 8,601.76 15,140.40 10,554.41 18,327.37
79,710.56 69,025.84 75,430.55 72,246.53 79,864.48
- - - - -
29,710.56 19,025.84 25,430.55 22,246.53 29,864.48
87,243.31 78,016.30 84,112.43 79,093.94 86,674.91
37,970.00 37,970.00 37,970.00 37,970.00 37,970.00
11,569.59 9,212.28 7,254.77 5,012.29 3,006.97
30,472.36 19,513.68 26,082.62 22,816.96 30,630.23
154,700.00 111,540.00 137,580.00 129,780.00 154,700.00
- - - - -
113,466.49 82,584.31 102,094.48 96,319.21 113,466.49
37,970.00 37,970.00 37,970.00 37,970.00 37,970.00
29,710.56 19,025.84 25,430.55 22,246.53 29,864.48
65.99 - - - -
10,325.55 9,044.80 9,044.80 10,325.55 10,325.55
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
16.79 14.77 15.87 14.30 15.70
8.85 6.12 7.84 6.15 8.19
6.44 3.30 5.38 3.81 6.09
44932 35940 41833 36856 44201

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
4.07 2.94 3.62 3.42 4.07
5.02 3.66 4.52 4.26 5.02
42.62 27.76 39.62 29.28 42.65
1.77 1.43 1.64 1.64 1.78
4.07 2.94 3.62 3.42 4.07

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
0.15 0.13 0.10 0.07 0.04
0.13 0.12 0.09 0.06 0.03

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
0.34 0.24 0.30 0.28 0.34
0.37 0.28 0.34 0.31 0.37
0.19 0.17 0.18 0.17 0.19
0.27 0.26 0.26 0.26 0.27
17.00 Liquidez General (AC/PC) Prueba Acida
10.00
16.50
9.00
16.00 8.00
15.50 7.00
6.00
15.00
Liquidez General 5.00
(AC/PC)
14.50 4.00
14.00 3.00
2.00
13.50
1.00
13.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6

Prueba Defensiva (CB/PC) Capital de Tr

7.00 50000
45000
6.00
40000
5.00 35000
4.00 30000
Prueba Defensiva 25000
3.00 (CB/PC)
20000
2.00 15000
10000
1.00
5000
0.00 0
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6

Rotacion de Inmueble Maquinaria Estructu

y Equipo 0.30
tot
4.50
4.00 0.25
3.50
0.20
3.00
2.50 0.15
Rotacion de Inmueble
2.00 Maquinaria y Equipo
0.10
1.50
1.00 0.05
0.50
0.00
0.00 0 1 2 3 4
0 1 2 3 4 5 6 7 8 9
 2.00 Maquinaria y Equipo
0.10
1.50
1.00 0.05
0.50
0.00
0.00 0 1 2 3 4
0 1 2 3 4 5 6 7 8 9

Endeudamiento total Rentabilidad

0.25 0.40

0.35
0.20
0.30

0.15 0.25
0.20
Endeudamiento total
0.10 0.15

0.10
0.05
0.05
0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Rentabilidad sobre el patrimonio Rentabilid

0.40
0.20
0.35
0.30

0.25 0.18
0.20 Rentabilidad sobre el
patrimonio
0.15
0.10 0.16

0.05
0.00
0 1 2 3 4 5 6 7 8 9 0.14
0 1 2 3 4 5
 Prueba Acida ( (AC-EXIS)/PC)

Prueba Acida ( (AC-

EXIS)/PC)

1 2 3 4 5 6 7 8 9

Capital de Trabajo (AC-PC)

Capital de Trabajo
(AC-PC)

1 2 3 4 5 6 7 8 9

Estructura de capital(Pasivo
0.30
total/Patrimonio)
0.25

0.20
Estructura de capi-
0.15 tal(Pasivo total/
Patrimonio)
0.10

0.05

0.00
0 1 2 3 4 5 6 7 8 9
 Patrimonio)
0.10

0.05

0.00
0 1 2 3 4 5 6 7 8 9

0
Rentabilidad sobre la inversion
5
0

5
0 Rentabilidad sobre la
inversion
5

0
5
0
0 1 2 3 4 5 6 7 8 9

Rentabilidad sobre ventas

Rentabilidad sobre
ventas

0 1 2 3 4 5 6 7 8 9
 COSTO POR MUEBLE

TOTAL 1,092.78
SSOMA en Teledectección
Cantidad Unidad Costo Costo total
Melamina 3 3 planchas 160 480
Nordex 1 1 plancha 38 38
tapacanto delgado 35 35 mtrs 0.3 10.5
pegamento 0.25 1/4 kilo 2.5 0.625
tornillos 4x50 1 1 ciento 3.6 3.6
tornilllos 4x30 0.5 1/2 ciento 1.6 0.8
Visagras 16 16 unidades 1.8 28.8
Corraderas telescopicas 8 8 unidades 6.8 54.4
Jaladores 16 16 unidades 2.2 35.2
Escuadras plasticas 12 12 unidades 0.3 3.6
Deslizadores 16 16 unidades 0.2 3.2
Post formado 2 2 mtros 180 360
tapa tornillo 80 80 unidades 0.04 3.2
MANO DE OBRA 47.09
GASTOS INDIRECTOS 17.72
CUOTA FIN 6.05

TOTAL 378.72
Mapas Temáticos
Cantidad Costo Costo total
Melamina 1.5 1 1/2 PLANCHA 160 240
Nordex 0.25 1/4 de plancha 38 9.50
tapacanto delgado 25 25 MTRS 0.3 7.5
Visagras 6 6 UNIDADES 1.8 10.8
Tubo cromado 0.5 50 cm 3.33 1.665
tornillos 4x50 50 50 unidades 0.18 9
tornilllos 4x30 10 10 unidades 0.16 1.6
Corraderas 2 2 unidades 6.8 13.6
Escuadras plasticas 6 6 unidades 0.3 1.8
Canoplas 2 2 unidades 0.8 1.6
Jaladores 4 4 unidades 2.2 8.8
tapa tornillo 50 50 unidades 0.04 2

TOTAL 391.22
Capacitaciones Institucionales
Cantidad Costo Costo total
Melamina 1 1 plancha 160 160
Nordex 0.5 1/2 plancha 38 19
tornillos 4x50 50 50 unidades 1.8 90
tornilllos 4x30 10 10 unidades 0.016 0.16
Jaladores 2 2 unidades 2.2 4.4
tapa tornillo 30 30 unidades 0.04 1.2
deslizadores 8 8 unidades 0.2 1.6
soporte cromados 4 4 unidades 2 8
vidrio 1 1 unidades 27 27
corraderas telescopicas livianas 2 2 unidades 4.5 9

TOTAL 1,640.86
Estudios completos de Proyectos (Drone)
Cantidad Costo Costo total
Melamina 3 3 planchas 160 480
Nordex 2 2 planchas 38 76
tornillos 4x50 100 100 unidades 0.18 18
tornilllos 4x30 50 50 unidades 0.016 0.8
Jaladores 4 4 unidades 2.2 8.8
tapa tornillo 100 100 uniddes 0.04 4
deslizadores 10 10 unidades 0.2 2
vidrio 4 4 unidad 30 120
corraderas telescopicas pesadas 2 2 unidades 6.8 13.6
espejo 1 1 unidad 70 70
soporte acrilico 12 12 unidades 0.15 1.8
juegos de push 2 2 juegos 8.5 17
tapacanto delgado 20 20 mtrs 0.3 6
tapcanto pbc 10 10 mtrs 1.2 12
soporte cromado 2 2 unidades 8 16
Focos leds 2 2 unidades 25 50
luces leds en cinta 6 6 mts 100 600
coperas 4 4 unidades 18.5 74

TOTAL 344.12
Mapas de Tesis y Proyectos
Cantidad Costo Costo total
Melamina 1 1 plancha 160 160
Nordex 0.25 1/4 plancha 38 9.5
tornillos 4x50 30 30 unidades 1.8 54
tornilllos 4x30 4 4 unidades 0.016 0.064
tapacanto delgado 15 15 mtrs 0.3 4.5
Jaladores 2 2 unidades 2.2 4.4
Vidrio 1 1 unidad 30 30
Correderas simple 2 2 unidades 3.8 7.6
Deslizadores 6 6 unidades 0.2 1.2
Escuadras 4 4 unidades 0.3 1.2
tapa tornillos 20 20 unidades} 0.04 0.8

TOTAL 450.66
Certificación de Drones - Basico
Cantidad Costo Costo total
Melamina 2 2 planchas 160 320
Nordex 0.5 0.5 planchas 38 19
tornillos 4x50 1 1 ciento 3.2 3.2
tornilllos 4x30 25 25 unidades 0.016 0.4
Corraderas 4 4 unidades 3.5 14
Tapacanto delgado 20 20 mtrs 0.3 6
Tapacanto pbc 8 8 mtrs 1.2 9.6
jaladores 4 4 unidades 1.4 5.6
tapa tornillo 1 1 ciento 2 2

TOTAL 206.28
Venta de Cursos via Web
Cantidad Costo Costo total
Melamina 0.5 1/2 plancha 160 80
Nordex 0.25 1/4 Nordex 38 9.5
tornillos 4x50 23 23 unidades 1.8 41.4
tapa tornillo 23 23 unidades 0.04 0.92
tapa canto 12 12 metros 0.3 3.6

MELAMINES COSTO X UNIDAD

Venta de Accesorios - Drone y Multimedi 160.00 231
Talleres y Seminarios x Mapa Tematico 155.00 226
Lotización y Frotogrametría con Drone. 140.00 211
ACCESORIOS 2,500.00 2571
SERVICIO P. U. Venta Precio Costo Ganancia %
SSOMA en Teledectección 1,700.00 1,092.78 607.22 56%
Mapas Temáticos 800.00 378.72 421.28 111%
Capacitaciones Institucionales 600.00 391.22 208.78 53%
Estudios completos de Proyectos 1,640.86 1,359.14 83%
3,000.00
(Drone)
Mapas de Tesis y Proyectos 550.00 344.12 205.88 60%
Certificación de Drones - Basico 750.00 450.66 299.34 66%
Venta de Cursos via Web 280.00 206.28 73.72 36%
Venta de Accesorios - Drone y 160.00 65.00 41%
225.00
Multimedia
Talleres y Seminarios x Mapa
220.00 155.00 65.00 42%
Tematico
Lotización(Elección)
y Frotogrametría con
195.00 140.00 55.00 39%
Drone.
ACCESORIOS 3,500.00 2,500.00 1,000.00 40%

SERVICIO Precio Costo 40%

SSOMA en Teledectección 1,092.78 1,530
Mapas Temáticos 378.72 530
Capacitaciones Institucionales 391.22 548
Estudios completos de Proyectos 2,297
1,640.86
(Drone)
Mapas de Tesis y Proyectos 344.12 482
Certificación de Drones - Basico 450.66 631
Venta de Cursos via Web 206.28 289
Venta de Accesorios - Drone y 224
160.00
Multimedia
Talleres y Seminarios x Mapa
155.00 217
Tematico
Lotización(Elección)
y Frotogrametría con
140.00 196
Drone.
ACCESORIOS 2,500.00 3,500