INTEGRANTES / Members

1 Becerra Miranda, Samuel

2 Hinostroza Guanilo, Andy
3 Nureña Alcantara, Luiggi
4 Olortiga Mendoza, Sarai
5 Santa Cruz Vasquez, Juan
BIOFRESH - AGROCAFE
PROYECCION DE PRODUCCION Y VENTAS DEL PRODUCTO EN UNIDADES / PROJECTION OF PRODUCTION AND SALES OF THE PRODUCT IN UNITS

ITEM/ MESES MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL AÑO 1 TOTAL AÑO 2 TOTAL AÑO 3
LICOR/BAILEY'S DE CAFÉ 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000 32400 34992
.
VENTAS / SALES 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000 32400 34992

PRESUPUESTO DE INGRESOS DEL PROYECTO (S/.) / BUDGET OF PROJECT INCOME (S/.)

ITEM MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL AÑO 1 TOTAL AÑO 2 TOTAL AÑO 3

VOLUMEN VENTAS / turnover 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000 32400 34992

PRECIO DE VENTA UNITARIO / Unit Sales P S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45 S/. 45

TOTAL INGRESOS VENTA DE A.S EN (S/) / To

S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 112,500 S/. 1,350,000 S/. 1,458,000 S/. 1,574,640
 COSTOS GENERALES / GENERAL COSTS
(Unit cost) (Quantity)
COSTO UNIT.(S/.) CANTIDAD
Materia prima/ Raw Materials
Café / Coffee 8.00 97
Materiales (Insumos)/Materials (Input)
Leche condensada / Condensed Milk 4.00 680
Leche en polvo / Powder 1.20 340
Ázucar / Sugar 2.80 31
Escencia de vainilla / Vainilla Essence 1.00 114
Maicena / Cornstarch 1.50 114
Huevo en Polvo / Egg Powder 0.24 454
Pisco / Pisco 21.90 160
Cocoa / Cocoa 7.50 97
Otros Materiales / Other Materials
Envases / Packaging 6.00 680.00
Otros costos / Other costs
Electricidad / Electricity 0.60 1864.56
Agua / Water 13.00 3.85
Gas propano / Propane gas 70.00 3
Utiles de Limpieza / Cleaning stuff 450.00 1 kit
EQUIPOS / EQUIPMENT
Cámara de enfriamiento / Cooling chamber 71.43 1
Cocina Industrial / Industrial kitchen 31.25 1
Batidora / Mixer 8.33 2

Impuesto Predial / Property Tax 500.00 1

Mano de obra / Workforce
Operación de recepción/Operation of reception 1272.47 2
MOD / Direct Operación de Cocción/Operation of Cooking 1272.47 2
Labor Operación de Enfriado/ Operation of Cooling 1272.47 2
Operación de Mezclado/ Operation of Mixed 1272.47 2
Gastos Administrativos / Administrative Expenses
Gerente / Manager 1624.95 1
MOI / Indirect Jefe de producción / Production manager 1299.96 1
Labor Contador de costos/ Cost accountant 1083.30 1
Vigilancia / Segurity 1007.47 1
Total / Total
 (Total cost) (Cooking) (Mixed) (Cooled) (Fixed)
COSTO TOTAL (S/.) COCCION (S/.) MEZCLADO (S/.) ENFRIADO (S/.) FIJO (S/.)

776.00 776.00

2720.00 2720.00
408.00 408.00
86.80 86.80
114.00 114.00
171.00 171.00
108.96 108.96
3504.00 3504.00
727.50 727.50

4080.00 4080.00

1118.74 8.64 1110.10 1118.74

50.00 50.00 50.00
210.00 210.00
450.00 450.00

71.43 71.43 71.43

31.25 31.25 31.25
16.67 16.67 16.67

500.00 111.11 166.67 222.22 500.00

2544.94 0
2544.94 2544.94
2544.94 2544.94
2544.94 2544.94

1624.95 1624.95
1299.96 1299.96
1083.30 1083.30
1007.47 1007.47
5004.56 9245.91 8528.69 2238.08
 (Variable)
VARIABLE (S/.)

776.00

2720.00
408.00
86.80
114.00
171.00
108.96
3504.00
727.50

4080.00

3.84615385
210.00

2544.94
2544.94
2544.94
2544.94

23086.02
 COSTO DE MANO DE OBRA MENSUAL/ COST OF M

REMUNERACION
BRUTA
100%
Operación de recepción/Operation of reception 2,000.00
Operación de Cocción/Operation of Cooking 2000.00
MOD
Operación de Enfriado/ Operation of Cooling 2000.00
Operación de Mezclado/ Operation of Mixed 2000.00
TOTAL

Gerente / Manager 1500.00

Jefe de producción / Production manager 1200.00
MOI
Contador de costos/ Cost accountant 1000.00
Vigilancia / Segurity 930.00
TOTAL
BRA MENSUAL/ COST OF MONTHLY LABOR

ESSALUD GRATIFICACIONES CTS SENATI SCTR VACACIONES VIDA LEY

9% 18.17% 9.72% 0.75% 1.50% 8.33% 0.77%

180.00 363.33 194.44 15.00 30.00 166.60 15.4
180.00 363.33 194.44 15.00 30.00 166.60 15.4
180.00 363.33 194.44 15.00 30.00 166.60 15.4
180.00 363.33 194.44 15.00 30.00 166.60 15.4
TOTAL

135.00 272.50 145.83 11.25 22.50 124.95 11.55

108.00 218.00 116.67 9.00 18.00 99.96 9.24
90.00 181.67 97.22 7.50 15.00 83.30 7.7
83.70 168.95 90.42 6.98 13.95 77.47 7.161
TOTAL

1272.47
 COSTO
MENSUAL REMUNERACION
NETA
148%
2544.93 1735
2544.93 1735
2544.93 1735
2181.60 1735
9,816.40 6940

1624.95 1300
1299.96 1039
1083.30 865
1007.47 804.1
5,015.68 4008.1
COSTO / COSTS En base a tiempo de mano de obra por operario / Based on a labor time per opera
Cocción Cocción
33.33% 433.28 33.33% 541.60
Jefe de Prod./ Produ Mezclado Gerente Mezclado
1299.96 33.33% 433.28 1624.95 33.33% 541.60
Enfriado Enfriado
33.33% 433.28 33.33% 541.60
MOI
Cocción Cocción
33.33% 361.06 33.33% 335.79
Contador de costos/ Mezclado Vigilancia Mezclado
1083.3 33.33% 361.06 1007.469 33.33% 335.79
Enfriado Enfriado
33.33% 361.06 33.33% 335.79
Cocción Cocción
33.33% 424.11 0.00% 0.00
Operación de recepci Mezclado Operación de Mezclado
1272.47 33.33% 424.11 1272.47 0.00% 0.00
Enfriado Enfriado
33.33% 424.11 100.00% 1272.47
MOD
Cocción Cocción
100.00% 1272.47 0.00% 0.00
Operación de Cocció Mezclado Operación de Mezclado
1272.47 0.00% 0.00 1272.47 100.00% 1272.47
Enfriado Enfriado
0.00% 0.00 0.00% 0.00
on a labor time per operator
CONSUMO DE ENERGIA x h (kW) Maquina\Proceso COCCION
77.09 Camara frigorifica Camara frigorifica -
1.8 Batidora industrial Batidora industrial -
- Cocina Industrial Cocina industrial -

PROCESOS kW
COCCION -
MEZCLADO 14.40
ENFRIADO 1850.160
TOTAL 1864.560
MEZCLADO ENFRIADO TOTAL TOTAL DE KW 1864.56
- 1850.16 1850.16 COSTO POR kW 0.6
14.4 - 14.4 COSTO TOTAL 1118.736
- - 0
1864.56

S/. %
- - 8.64
8.640 0.772 1110.096
1110.096 99.228
1118.736 100
 MAQUINARIA COSTO VIDA UTIL (AÑOS) DEPRECIACION ANUAL
Cámara de refrigeracion S/6,000.00 7 S/857.14
Batidora S/1,000.00 10 S/100.00
Cocina Industrial S/3,000.00 8 S/375.00
Local S/. 300,000.00 50 S/6,000.00

Cocción Mezclado Enfriado

Área 20 30 40
Depreciación de local S/111.11 S/166.67 S/222.22
DEPRECIACION MENSUAL
S/71.43
S/8.33
S/31.25
S/500.00

Total
90
S/500.00
S/5.56 <-- Costo por m2
BIOFRESH - AGROCAFE
PLAN DE INVERSIONES / INVESTMENT PLAN
COSTO TOTAL FINANCIAMIENTO
VALOR UNIDADES UNIDAD DE APORTE APORTE
RUBRO UNITARIO REQUERIDAS COSTEO FIJO VARIABLE PROPIO BANCARIO
1.- ACTIVOS
INFRAESTRUCTURA, MAQUINARIA Y EQUIPOS S/. 10,200.00 S/. - S/. 10,200.00 S/. -
Maquinaria y Equipo S/. 10,000.00 1 unidad S/. 10,000.00 S/. - S/. 10,000.00
Equipos Diversos S/. 200.00 1 unidad S/. 200.00 S/. - S/. 200.00
HERRAMIENTAS S/. 1,750.00 S/. - S/. 1,750.00 S/. -
Envases S/. 0.35 2500 unidad S/. 875.00 S/. - S/. 875.00
Embalajes S/. 0.35 2500 Unidad S/. 875.00 S/. - S/. 875.00
MUEBLES Y ENSERES S/. 500.00 S/. - S/. 500.00 S/. -
Juegos de Escritorio S/. 500.00 1 unidad S/. 500.00 S/. - S/. 500.00 S/. -
TOTAL ACTIVOS S/. 12,450.00 S/. 12,450.00 S/. -
2.- GASTOS PRE OPERATIVOS
Estudio técnico S/. 150.00 1 global S/. 150.00 S/. - S/. 150.00 S/. -
Estudio de mercado S/. 150.00 1 global S/. 150.00 S/. - S/. 150.00 S/. -
Gastos de trámites S/. 850.00 1 global S/. 850.00 S/. - S/. 850.00 S/. -
Gastos de promoción y publicidad lanzamiento (volantes,
tarjetas personales, gigantografía) S/. 110.00 1 global S/. 110.00 S/. - S/. 110.00 S/. -

TOTAL GASTOS DE PRE OPERACIÓN S/. 1,260.00 S/. 1,260.00 S/. -

3.- CAPITAL DE TRABAJO
MATERIA PRIMA S/. - S/. 42,424.30 S/. 42,424.30 S/. -
LECHE CONDENSADA (395mL) S/. 4.00 2500 unidades S/. - S/. 10,000.00 S/. 10,000.00 S/. - 2500 100 680
LECHE (1 unid) S/. 1.20 1250 unidades S/. - S/. 1,500.00 S/. 1,500.00 S/. - 1250 50 340
CAFÉ INSTANTANEO (100g) S/. 8.00 357 unidades S/. - S/. 2,856.00 S/. 2,856.00 S/. - 357 14.2647 97
AZUCAR (1Kg) S/. 2.80 114 unidades S/. - S/. 319.20 S/. 319.20 S/. - 114 4.55882 31
ESCENCIA DE VAINILLA (100mL) S/. 1.00 419 unidades S/. - S/. 419.00 S/. 419.00 S/. - 419 16.7647 114
MAICENA (100g) S/. 1.50 419 unidades S/. - S/. 628.50 S/. 628.50 S/. - 419 16.7647 114
HUEVO EN POLVO (1 kg) S/. 25.00 445 unidades S/. - S/. 11,125.00 S/. 11,125.00 S/. - 1669 66.7647 454
COCOA (220g) S/. 7.50 357 unidades S/. - S/. 2,677.50 S/. 2,677.50 S/. - 357 14.2647 97
PISCO S/. 21.90 589 unidades S/. - S/. 12,899.10 S/. 12,899.10 S/. - 589 23.5294 160
MANO DE OBRA S/. - S/. 10,179.76 S/. 10,179.76 S/. -
Operarios S/. 1,272.47 8 mes S/. 10,179.76 S/. 10,179.76 S/. -
GASTOS de
Alquiler INDIRECTOS
local DE FABRICACION S/. 1,914.00 S/. 5,460.00 S/. 7,374.00 S/. -
Agua S/. 50.00 1 mes S/. 50.00 S/. - S/. 50.00 S/. - 1395
Luz electrica S/. 1,864.00 1 mes S/. 1,864.00 S/. - S/. 1,864.00 S/. - 96.1538
Botellas S/. 2.00 2500 unidades S/. - S/. 5,000.00 S/. 5,000.00 S/. -
Gas (propano) S/. 70.00 3 unidades S/. - S/. 210.00 S/. 210.00 445.067
Corchos S/. 0.10 2500 unidades S/. - S/. 250.00 S/. 250.00 S/. -
TOTAL CAPITAL DE TRABAJO S/. 1,914.00 S/. 58,064.06 S/. 59,978.06 S/. -
4.- GASTOS OPERATIVOS
GASTOS ADMINISTRATIVOS S/. 5,065.68 S/. 5,065.68
Gerente S/. 1,624.95 1 mes S/. 1,624.95 S/. - S/. 1,624.95 S/. -
Jefe de Produccion y Calidad S/. 1,299.96 1 mes S/. 1,299.96 S/. - S/. 1,299.96 S/. -
Contador S/. 1,083.30 1 mes S/. 1,083.30 S/. - S/. 1,083.30 S/. -
Tecnico en mantemiento (servicio) S/. 50.00 1 mes S/. 50.00 S/. - S/. 50.00 S/. -
Vigilancia S/. 1,007.47 1 mes S/. 1,007.47 S/. - S/. 1,007.47 S/. -
GASTOS DE VENTAS S/. 1,370.00 S/. - S/. 1,370.00 S/. -
Publicidad S/. 450.00 1 mes S/. 450.00 S/. - S/. 450.00 S/. -
Vendedor S/. 920.00 1 mes S/. 920.00 S/. - S/. 920.00 S/. -
TOTAL GASTOS OPERATIVOS S/. 6,435.68 S/. 6,435.68 S/. -
TOTAL S/. 22,059.68 S/. 58,064.06 S/. 80,123.74 S/. -
BIOFRESH - AGROCAFE
DETERMINACION DEL COSTO TOTAL UNITARIO (CTU)

CTU = COSTO FIJO UNITARIO + COSTO VARIABLE UNITARIO

1.- DETERMINACION DEL COSTO FIJO UNITARIO (CFU)

CFU= COSTOS FIJOS TOTALES

NÚMERO TOTAL DE UNIDADES PRODUCIDAS EN UN AÑO

CFU= 100196.148 + 0 + 0.00

30000

CFU= 100196.148
30000

CFU= 3.34 NUEVOS SOLES

2.- DETERMINACION DEL COSTO VARIABLE UNITARIO (CVU)

CVU= COSTOS VARIABLES TOTALES

NUMERO DE UNIDADES DE PRODUCCION ESTIMADAS EN PLAN INVERSIONES

CVU= 58064.06
2500

CVU= 23.23 NUEVOS SOLES

CTU = COSTO FIJO UNITARIO + COSTO VARIABLE UNITARIO

CTU= 3.34 + 23.23

CTU= 26.57 NUEVOS SOLES

DETERMINACION DEL PRECIO DE VENTA UNITARIO (Pvu)

P.V.U CTU + G

Donde:
PVU= PRECIO DE VENTA UNITARIO
CTU= COSTO TOTAL UNITARIO
G= GANANCIA

PVU= CTU + G(70%)

PVU= 26.57 + 18.599

PVU= 45.00 NUEVOS SOLES

BIOFRESH - AGROCAFE
DETERMINACION DEL PUNTO DE EQUILIBRIO (PE)

PUNTO DE EQUILIBRIO COSTO FIJO TOTAL

PRECIO VENTA UNITARIO-COSTO VARIABLE UNITARIO

P.E. = S/. 100,196.15

S/. 45.00 - S/. 23.23
P.E. =

PUNTO DE EQUILIBRIO EN UNIDADES

= S/. 100,196.15
S/. 21.77

PUNTO DE EQUILIBRIO EN UNIDADES

= 4602 Unidades de botellas de licor de café

PUNTO DE EQUILIBRIO EN UNIDADES

MONETARIAS = S/. 207,090.00
 FLUJO DE CAJA PROYECTADO MENSUAL
AÑO 1
EN NUEVOS SOLES

RUBROS 0 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL año 1 TOTAL año 2 TOTAL año 3

INGRESOS S/. 80,123.74 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 1,430,123.74 S/. 1,458,000.00 S/. 1,574,640.00
VENTAS S/. - S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 112,500.00 S/. 1,350,000.00 S/. 1,458,000.00 S/. 1,574,640.00
APORTE PROPIO S/. 80,123.74 S/. 80,123.74 S/. -
APORTE BANCO S/. - S/. - S/. -
EGRESOS S/. 80,123.74 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 877,087.89 S/. 861,056.83 S/. 905,041.83
ACTIVO FIJO S/. 13,710.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 13,710.00 S/. - S/. -
Infraestructura, Maquinaria y Equipos S/. 10,200.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 10,200.00 S/. - S/. -
Herramientas y menaje S/. 1,750.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 1,750.00 S/. - S/. -
Muebles y enseres S/. 500.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 500.00 S/. - S/. -
Gastos preoperativos S/. 1,260.00 S/. 1,260.00
CAPITAL DE TRABAJO S/. 66,413.74 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 66,413.68 S/. 863,377.89 S/. 861,056.83 S/. 905,041.83
Materiales S/. 42,424.30 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 42,424.00 S/. 551,512.30 S/. 549,819.00 S/. 593,804.00
Mano de obra S/. 10,179.76 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 10,180.00 S/. 132,339.76 S/. 131,930.00 S/. 131,930.00
Costos indirectos fijos S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 1,914.00 S/. 24,882.00 S/. 24,882.00 S/. 24,882.00
Costos indirectos variables S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 5,460.00 S/. 70,980.00 S/. 70,762.00 S/. 70,762.00
Gastos administrativos S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 5,065.68 S/. 65,853.83 S/. 65,853.83 S/. 65,853.83
Gastos de Ventas S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 1,370.00 S/. 17,810.00 S/. 17,810.00 S/. 17,810.00
Cuota préstamo (capital + interes) S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
SALDO ANTES DE IMPUESTOS S/. - S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 46,086.32 S/. 553,035.85 S/. 596,943.17 S/. 669,598.17
IMPUESTO A LA RENTA S/. - S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 1,688.00 S/. 20,256.00 S/. 21,870.00 S/. 23,620.00
SALDO OPERATIVO (despues imptos) S/. - S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 44,398.32 S/. 532,779.85 S/. 575,073.17 S/. 645,978.17
SALDO INICIAL S/. - S/. - S/. 44,398.32 S/. 88,796.64 S/. 133,194.96 S/. 177,593.28 S/. 221,991.61 S/. 266,389.93 S/. 310,788.25 S/. 355,186.57 S/. 399,584.89 S/. 443,983.21 S/. 488,381.53 S/. - S/. 532,779.85 S/. 1,107,853.03
SALDO FINAL S/. - S/. 44,398.32 S/. 88,796.64 S/. 133,194.96 S/. 177,593.28 S/. 221,991.61 S/. 266,389.93 S/. 310,788.25 S/. 355,186.57 S/. 399,584.89 S/. 443,983.21 S/. 488,381.53 S/. 532,779.85 S/. 532,779.85 S/. 1,107,853.03 S/. 1,753,831.20
 ESTADO DE GANANCIAS Y PERDIDAS PROYECTADO
( EN SOLES)

RUBROS AÑO 1 AÑO 2 AÑO 3

VENTAS NETAS S/. 1,350,000.00 S/. 1,458,000.00 S/. 1,574,640.00

COSTO DE VENTAS S/. -673,932.00 S/. -729,684.00 S/. -789,896.00
UTILIDAD BRUTA S/. 676,068.00 S/. 728,316.00 S/. 784,744.00

GASTOS ADMINISTRATIVOS S/. -60,788.15 S/. -65,651.00 S/. -70,903.00

GASTOS DE VENTAS S/. -16,440.00 S/. -17,755.00 S/. -19,175.00
DEPRECIACION Y AMORTIZACIÓN ACTIVOS S/. -
UTILIDAD OPERATIVA S/. 598,839.85 S/. 644,910.00 S/. 694,666.00

GASTOS FINANCIEROS S/. - S/. - S/. -

UTILIDAD ANTES IMPTOS. S/. 598,839.85 S/. 644,910.00 S/. 694,666.00
IMPUESTO A LA RENTA S/. -20,256.00 S/. -193,473.00 S/. -208,400.00
UTILIDAD NETA S/. 578,583.85 S/. 838,383.00 S/. 903,066.00
 I. RESUMEN EJECUTIVO

PRODUCTO

S/.
INVERSION TOTAL DEL PROYECTO = S/. 80,123.74

PRODUCTOS/ SERVICIOS = AGROCAFE

COSTO TOTAL DE PRODUCCIÓN ANUAL = S/. 797,100.00

COSTO DE PRODUCCIÓN UNITARIO = S/. 26.57

PRECIO DE VENTA = S/. 45.00

PUNTO DE EQUILIBRIO EN UNIDADES VENDIDAS = 4602 UNIDADES DE BOTELLAS DE LICOR DE CAFÉ

PUNTO DE EQUILIBRIO EN UNIDADES MONETARIAS = S/. 207,090.00

VALOR ACTUAL NETO 8% = S/. 1,419,022.26

TASA INTERNA DE RETORNO = 549.57%