Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Chocolatería y Pastelería Fina
Chocolatería y Pastelería Fina
I. ACTIVO FIJO
A. TANGIBLES
B. INTANGIBLES
DESTINO
FUENTE INVERSION CAPITAL DE
TOTAL %
FIJA TRABAJO
APORTE PROPIO S/. 11,000.00 S/. 16,500.00 S/. 27,500.00 34%
PRESTAMO S/. 18,317.00 S/. 34,947.80 S/. 53,264.80 66%
CRONOGRAMA DE PAGOS
TM = 4.99713E-05
TM = 0.004997127
PROYECCION DE SERVICIOS REALIZADOS
PROYECCION DE VENTAS
48 48 72 72 72 72
72 72 96 96 96 96
S/. 2,700.00 S/. 2,700.00 S/. 2,700.00 S/. 4,050.00 S/. 4,050.00 S/. 4,050.00
S/. 6,480.00 S/. 6,480.00 S/. 6,480.00 S/. 8,640.00 S/. 8,640.00 S/. 8,640.00
S/. 83,849.60 S/. 83,849.60 S/. 83,849.60 S/. 90,030.80 S/. 91,794.80 S/. 90,030.80
NOVIEMBRE DICIEMBRE ENERO FEBRERO MARZO ABRIL MAYO
308 308 308 308 308 308 308
300 300 300 300 300 300 300
308 308 308 308 308 308 308
300 300 300 300 300 300 300
96 96 72 72 72 96 96
72 72 48 48 48 72 72
72 72 48 120 48 72 72
96 96 72 72 72 96 96
S/. 4,050.00 S/. 4,050.00 S/. 4,050.00 S/. 2,700.00 S/. 6,750.00 S/. 2,700.00 S/. 4,050.00
S/. 8,640.00 S/. 8,640.00 S/. 8,640.00 S/. 6,480.00 S/. 6,480.00 S/. 6,480.00 S/. 8,640.00
S/. 90,030.80 S/. 90,030.80 S/. 90,030.80 S/. 83,849.60 S/. 87,899.60 S/. 83,849.60 S/. 90,030.80
JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
308 308 308 308 308 308 308
300 300 300 300 300 300 300
308 308 308 308 308 308 308
300 300 300 300 300 300 300
96 120 120 120 120 120 120
72 96 120 96 96 96 96
72 96 96 96 96 96 96
S/. 4,050.00 S/. 4,050.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00
S/. 8,640.00 S/. 8,640.00 S/. 10,800.00 S/. 10,800.00 S/. 10,800.00 S/. 10,800.00 S/. 10,800.00
S/. 90,030.80 S/. 90,030.80 S/. 96,212.00 S/. 97,976.00 S/. 96,212.00 S/. 96,212.00 S/. 96,212.00
TOTAL
7,392
7,200
7,392
7,200
DICIEMBRE TOTAL
S/. 15,400.00 S/. 369,600.00
S/. 16,500.00 S/. 396,000.00
S/. 20,020.00 S/. 480,480.00
S/. 16,500.00 S/. 396,000.00
S/. 4,536.00 S/. 81,648.00
S/. 7,056.00 S/. 119,952.00
Maestro Pastelero 1 S/. 1,000.00 S/. 100.00 S/. 13.30 S/. 11.90
Reposteros 2 S/. 850.00 S/. 85.00 S/. 11.31 S/. 10.12
TOTAL PLANILLA 1 S/. 1,850.00 S/. 0.00 S/. 185.00 S/. 24.61 S/. 22.02
APORTES A PAGAR %
TOTAL DE MO
NO DE OBRA DIRECTA
ESSALUD
O DE OBRA INDIRECTA
ESSALUD
TOTAL TOTAL
NETO A PAGAR 9% GRATIFICACON
DESCUENTO GASTO
S/. 106.42 S/. 743.58 S/. 76.50 S/. 926.50 S/. 1,700.00
S/. 137.72 S/. 962.28 S/. 99.00 S/. 1,199.00 S/. 1,100.00
S/. 244.14 S/. 1,705.86 S/. 175.50 S/. 2,125.50 S/. 2,800.00
VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO
Gastos Administrativos 2290.00
Alquiler de local 1200.00 1 Unidad 1200.00
Agua 100.00 1 Unidad 100.00
Energia Electrica 250.00 1 Unidad 250.00
Celulares 50.00 1 Unidad 50.00
Mantenimiento de Local 300.00 1 Unidad 300.00
Empaques 390.00 1 Unidad 390.00
Gastos de venta 400.00
Banner 100.00 1 Unidad 100.00
Promocion y publicidad 300.00 1 Millar 300.00
TOTAL COSTOS 2690.00
DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES
VALOR
CANT. UNID. DESCRIPCION TOTAL
UNITARIO
Maquinaria y Equipos
1 Unidad Horno artesanal S/. 14,500.00 S/. 14,500.00
1 Unidad Amasadora S/. 2,500.00 S/. 2,500.00
1 Unidad Batidora S/. 1,500.00 S/. 1,500.00
1 Unidad Licuadora S/. 800.00 S/. 800.00
1 Unidad Caja registradora S/. 800.00 S/. 800.00
20 Unidad Moldes para chocotejas S/. 30.00 S/. 600.00
20 Unidad Moldes para chocolates de diseños S/. 30.00 S/. 600.00
20 Unidad Moldes para Bombones S/. 30.00 S/. 600.00
20 Unidad Moldes paraChocolates Romance S/. 30.00 S/. 600.00
20 Unidad Moldes para chocolates personalizados S/. 30.00 S/. 600.00
Muebles y enseres
2 Unidad Mesa de Trabajo S/. 250.00 S/. 500.00
1 Unidad Vitrina conservadora S/. 3,000.00 S/. 3,000.00
30 Unidad Silla de Trabajo S/. 40.00 S/. 1,200.00
1 Unidad Utencilios de cocina S/. 500.00 S/. 500.00
6 Unidad Mesas de atencion al publico S/. 180.00 S/. 1,080.00
2 Unidad Sillas S/. 50.00 S/. 100.00
32 Unidad Platos S/. 2.00 S/. 64.00
48 Unidad Juegos de cubiertos S/. 2.50 S/. 120.00
Otros
2 Unidad Extintor 180 S/. 360.00
DEPRECIACION MENSUAL
BLES Y ENSERES
Porcen
Vida
Bienes útil 1990 1991
(años)
- Viviendas para alquiler 3/ 10%
- Establecimiento de hospedaje 4/
- Titulares de inversión turística 5/
- Edificios y construcciones 3% 3%
- Ganado de trabajo y reproducción; redes de pesca 6/ 4 25% 25%
- Aves reproductoras (gallinas) 7/
- Vehículos de transporte terrestre (excepto ferrocarriles); hornos en general 5 20% 20%
- Maquinarias y equipos utilizados por las actividades minera, petrolera y de
construcción; excepto muebles, enseres y equipos de oficina 8/ 5 20% 20%
- Equipos de procesamiento de datos 9/ 4
- Maquinaria y equipo adquirido a partir del 01/01/91 10/ 10 20%
- Otros bienes del activo fijo 10 10% 10%
CERA CATEGORÍA: 1990-2014 1/
10% 10%
10% 10% 10% 10% 10%
10% 10%
3% 3% 3% 3% 3% 5%
25% 25% 25% 25% 25% 25%
75%
20% 20% 20% 20% 20% 20%
20% 20% 20% 20% 20% 20%
20% 20% 20% 25% 25% 25%
20% 20% 20% 10% 10% 10%
10% 10% 10% 10% 10% 10%
PRESUPUESTO DE GASTOS
CONCEPTO 1 2 3 4 5 6
GASTOS OPERATIVOS S/. 53,573.30 S/. 53,157.80 S/. 50,457.80 S/. 54,578.60 S/. 54,578.60 S/. 54,578.60
A.- COSTOS DIRECTOS S/. 49,157.80 S/. 51,857.80 S/. 49,157.80 S/. 53,278.60 S/. 53,278.60 S/. 53,278.60
I. MATERIALES USADOS S/. 46,214.80 S/. 48,914.80 S/. 46,214.80 S/. 50,335.60 S/. 50,335.60 S/. 50,335.60
Mercaderia S/. 46,214.80 S/. 48,914.80 S/. 46,214.80 S/. 50,335.60 S/. 50,335.60 S/. 50,335.60
II. MANO DE OBRA DIRECTA S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00
Sueldos S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00
Gratificaciones
B.- COSTOS INDIRECTOS S/. 4,415.50 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
I. INSUMOS S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00
Alquiler S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
Agua S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
Energia Electrica S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
Celulares S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
Mantenimiento de Local S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
Empaques S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00
II. MANO DE OBRA INDIRECTA S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 4,925.50
Sueldos S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50
Gratificaciones S/. 2,800.00
GASTOS DE OPERACIÓN
A.- GASTOS DE VENTAS S/. 400.00 S/. 300.00 S/. 300.00 S/. 0.00 S/. 250.00 S/. 0.00
Banner S/. 100.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
Promocion y publicidad S/. 300.00 S/. 300.00 S/. 300.00 S/. 0.00 S/. 250.00 S/. 0.00
B.- Depreciacion S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
Depreciación S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
7 8 9 10 11 12 13 14
S/. 61,399.40 S/. 59,875.40 S/. 58,699.40 S/. 58,699.40 S/. 58,699.40 S/. 61,399.40 S/. 54,528.60 S/. 57,228.60
S/. 60,099.40 S/. 58,575.40 S/. 57,399.40 S/. 57,399.40 S/. 57,399.40 S/. 60,099.40 S/. 53,278.60 S/. 55,978.60
S/. 54,456.40 S/. 55,632.40 S/. 54,456.40 S/. 54,456.40 S/. 54,456.40 S/. 54,456.40 S/. 50,335.60 S/. 53,035.60
S/. 54,456.40 S/. 55,632.40 S/. 54,456.40 S/. 54,456.40 S/. 54,456.40 S/. 54,456.40 S/. 50,335.60 S/. 53,035.60
S/. 5,643.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 5,643.00 S/. 2,943.00 S/. 2,943.00
S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00
S/. 2,700.00 S/. 2,700.00
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/. 1,250.00 S/. 1,250.00
S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,240.00 S/. 2,240.00
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/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 50.00 S/. 50.00
S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00
S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 4,925.50 S/. 2,125.50 S/. 2,125.50
S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50
S/. 2,800.00
S/. 250.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 250.00 S/. 350.00 S/. 250.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 100.00 S/. 0.00
S/. 250.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 250.00 S/. 250.00 S/. 250.00
S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
15 16 17 18 19 20 21 22
S/. 54,578.60 S/. 58,699.40 S/. 58,699.40 S/. 58,699.40 S/. 65,520.20 S/. 63,996.20 S/. 62,820.20 S/. 62,820.20
S/. 53,278.60 S/. 57,399.40 S/. 57,399.40 S/. 57,399.40 S/. 64,220.20 S/. 62,696.20 S/. 61,520.20 S/. 61,520.20
S/. 50,335.60 S/. 54,456.40 S/. 54,456.40 S/. 54,456.40 S/. 58,577.20 S/. 59,753.20 S/. 58,577.20 S/. 58,577.20
S/. 50,335.60 S/. 54,456.40 S/. 54,456.40 S/. 54,456.40 S/. 58,577.20 S/. 59,753.20 S/. 58,577.20 S/. 58,577.20
S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 5,643.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00
S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00
S/. 2,700.00
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/. 1,300.00 S/. 1,300.00
S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00 S/. 2,290.00
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/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00 S/. 390.00
S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 4,925.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50
S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50 S/. 2,125.50
S/. 2,800.00
S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
23 24
CONCEPTO 1 2 3 4 5
A. INGRESOS S/. 77,668.40 S/. 81,718.40 S/. 77,668.40 S/. 83,849.60 S/. 83,849.60
B. COSTOS S/. 53,573.30 S/. 53,157.80 S/. 50,457.80 S/. 54,578.60 S/. 54,578.60
Mano de obra directa S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00 S/. 2,943.00
Reposicion de implementos S/. 46,214.80 S/. 48,914.80 S/. 46,214.80 S/. 50,335.60 S/. 50,335.60
Costos Indirectos S/. 4,415.50 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
C. UTILIDAD BRUTA S/. 24,095.10 S/. 28,560.60 S/. 27,210.60 S/. 29,271.00 S/. 29,271.00
Ventas S/. 400.00 S/. 300.00 S/. 300.00 S/. 0.00 S/. 250.00
D. UTILIDAD DE OPERACIÓN S/. 23,695.10 S/. 28,260.60 S/. 26,910.60 S/. 29,271.00 S/. 29,021.00
Gastos Financieros S/. 253.82 S/. 243.81 S/. 233.76 S/. 223.65 S/. 213.50
Depreciación equipo S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
E. UTILIDAD ANTES DE IMPUESTOS S/. 23,312.50 S/. 27,888.00 S/. 26,548.06 S/. 28,918.56 S/. 28,678.71
Impuesto a la Renta S/. 6,993.75 S/. 8,366.40 S/. 7,964.42 S/. 8,675.57 S/. 8,603.61
UTILIDAD NETA S/. 16,318.75 S/. 19,521.60 S/. 18,583.64 S/. 20,242.99 S/. 20,075.10
Estado de Situación Financiera Balance 1ER TRIMESTRE 2DO TRIMESTRE 3ER TRIMESTRE
General
1 ACTIVO/
1.1 Activo Corriente/
1.1.1 CyB Caja y Bancos/ S/. 77,966.36 S/. 89,189.42 S/. 95,757.38
CxCC Cuentas por Cobrar Comerciales S/. 11,852.76 S/. 12,161.82 S/. 12,268.38
1.1.2 Exit Existencias/ S/. 46,214.80 S/. 46,214.80 S/. 46,214.80
1.1 TOTAL ACTIVO CORRIENTE/ S/. 136,033.92 S/. 147,566.04 S/. 154,240.56
1.2. Activo No Corriente/
1.2.1 IME Inmueble Maquinaria y Eq S/. 27,919.00 S/. 27,919.00 S/. 27,919.00
1.2.2 AIN Activos Intangibles (neto)/ S/. 1,398.00 S/. 1,398.00 S/. 1,398.00
1.2.3 DEPR Depreciacion Acumulada / S/. 128.78 S/. 128.78 S/. 128.78
1.2 TOTAL ACTIVO NO CORRIENTE/ S/. 29,188.22 S/. 29,188.22 S/. 29,188.22
1 TOTAL ACTIVO/ S/. 165,222.14 S/. 176,754.26 S/. 183,428.78
2 PASIVO Y PATRIMONIO
2.1 Pasivo Corriente/
2.1.1 TribxP Tributos por Pagar S/. 23,324.57 S/. 25,960.86 S/. 27,209.29
2.1.2 CPPC Cuentas por Pagar Comerciales/ S/. 0.00 S/. 0.00 S/. 0.00
2.1.3 CPPER Cuentas por Pagar a Entidades Financieras/ S/. 6,330.53 S/. 6,421.46 S/. 6,513.70
2.1 TOTAL PASIVO CORRIENTE/ S/. 29,655.10 S/. 32,382.32 S/. 33,722.99
2.2 Pasivo No Corriente/
2.2.1 CPPER Cuentas por Pagar a Entidades Financieras/ S/. 46,934.27 S/. 40,512.81 S/. 33,999.11
2.2 TOTAL PASIVO NO CORRIENTE/ S/. 46,934.27 S/. 40,512.81 S/. 33,999.11
2 TOTAL PASIVO/ S/. 76,589.37 S/. 72,895.13 S/. 67,722.10
2.3 PATRIMONIO NETO/
2.4.1 Capi Capital/ S/. 27,500.00 S/. 27,500.00 S/. 27,500.00
2.4.6 Util Utilidad del Ejercicio S/. 54,423.99 S/. 60,575.33 S/. 63,488.34
2.4.7 ORC Utilidad de Trimestres pasados S/. 0.00 S/. 54,423.99 S/. 114,999.33
2.4 TOTAL PATRIMONIO NETO/ S/. 81,923.99 S/. 142,499.33 S/. 205,987.67
2.5 TOTAL PASIVO Y PATRIMONIO NETO/ S/. 158,513.36 S/. 215,394.46 S/. 273,709.77
E GENERAL
4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE 8VO TRIMESTRE
S/. 93,648.16 S/. 89,472.49 S/. 97,193.43 S/. 103,645.69 S/. 101,459.92
S/. 12,577.44 S/. 12,886.50 S/. 13,283.76 S/. 13,592.82 S/. 13,592.82
S/. 46,214.80 S/. 46,214.80 S/. 46,214.80 S/. 46,214.80 S/. 46,214.80
S/. 152,440.40 S/. 148,573.79 S/. 156,691.99 S/. 163,453.31 S/. 161,267.54
S/. 27,919.00 S/. 27,919.00 S/. 27,919.00 S/. 27,919.00 S/. 27,919.00
S/. 1,398.00 S/. 1,398.00 S/. 1,398.00 S/. 1,398.00 S/. 1,398.00
S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
S/. 29,188.22 S/. 29,188.22 S/. 29,188.22 S/. 29,188.22 S/. 29,188.22
S/. 181,628.62 S/. 177,762.01 S/. 185,880.21 S/. 192,641.53 S/. 190,455.76
S/. 27,060.96 S/. 26,300.07 S/. 27,928.31 S/. 29,178.37 S/. 29,031.68
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 6,607.26 S/. 6,702.17 S/. 6,798.44 S/. 6,896.09 S/. 6,995.15
S/. 33,668.22 S/. 33,002.24 S/. 34,726.75 S/. 36,074.46 S/. 36,026.83
S/. 27,391.85 S/. 20,689.68 S/. 13,891.24 S/. 6,995.15 S/. 0.00
S/. 27,391.85 S/. 20,689.68 S/. 13,891.24 S/. 6,995.15 S/. 0.00
S/. 61,060.07 S/. 53,691.92 S/. 48,617.99 S/. 43,069.61 S/. 36,026.83
S/. 27,500.00 S/. 27,500.00 S/. 27,500.00 S/. 27,500.00 S/. 27,500.00
S/. 63,142.24 S/. 61,366.83 S/. 65,166.06 S/. 68,082.86 S/. 67,740.60
S/. 178,487.67 S/. 241,629.90 S/. 302,996.73 S/. 368,162.79 S/. 436,245.65
S/. 269,129.90 S/. 330,496.73 S/. 395,662.79 S/. 463,745.65 S/. 531,486.25
S/. 330,189.97 S/. 384,188.65 S/. 444,280.78 S/. 506,815.26 S/. 567,513.08
FLUJO ECONÓMICO ‑ FINANCIERO
CONCEPTO 1 2 3 4 5
INGRESOS S/. 77,668.40 S/. 81,718.40 S/. 77,668.40 S/. 83,849.60 S/. 83,849.60
COSTOS S/. 80,764.80 S/. 54,102.08 S/. 53,586.58 S/. 50,886.58 S/. 54,707.38 S/. 54,957.38
Inversión S/. 80,764.80
Costos de Producción (1) S/. 53,573.30 S/. 53,157.80 S/. 50,457.80 S/. 54,578.60 S/. 54,578.60
Gastos de Ventas S/. 400.00 S/. 300.00 S/. 300.00 S/. 0.00 S/. 250.00
Gastos Administrativos (2) S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
FLUJO ECONÓMICO -S/. 80,764.80 S/. 23,566.32 S/. 28,131.82 S/. 26,781.82 S/. 29,142.22 S/. 28,892.22
Préstamo S/. 53,264.80
Amortización S/. 2,100.15 S/. 2,110.16 S/. 2,120.22 S/. 2,130.32 S/. 2,140.47
Intereses S/. 253.82 S/. 243.81 S/. 233.76 S/. 223.65 S/. 213.50
FLUJO FINANCIERO -S/. 27,500.00 S/. 21,212.34 S/. 25,777.84 S/. 24,427.84 S/. 26,788.24 S/. 26,538.24
Aporte propio S/. 27,500.00
Saldo acumulado S/. 0.00 S/. 21,212.34 S/. 46,990.19 S/. 71,418.03 S/. 98,206.28 S/. 124,744.52
VANE $143,634.97
TIRE 34%
VANF $178,575.69
TIRF 86%
N
Yt Ct
VAN =∑ [ − ¿] ] ⟩0¿
n ( 1+ i )t (1+i )t ¿
FLUJO DE
PERIODO EG - costo b- ingreso
EFECTIVO
0 80764.80 -80764.80
1 54102.08 S/. 77,668.40 23566.32
2 53586.58 S/. 81,718.40 28131.82
3 50886.58 S/. 77,668.40 26781.82
4 54707.38 S/. 83,849.60 29142.22
5 54957.38 S/. 83,849.60 28892.22
6 54707.38 S/. 83,849.60 29142.22
7 61778.18 S/. 90,030.80 28252.62
8 60004.18 S/. 91,794.80 31790.62
9 58828.18 S/. 90,030.80 31202.62
10 58828.18 S/. 90,030.80 31202.62
11 58828.18 S/. 90,030.80 31202.62
12 61778.18 S/. 90,030.80 28252.62
13 55007.38 S/. 83,849.60 28842.22
14 57607.38 S/. 87,899.60 30292.22
15 54957.38 S/. 83,849.60 28892.22
16 58828.18 S/. 90,030.80 31202.62
17 59078.18 S/. 90,030.80 30952.62
18 58828.18 S/. 90,030.80 31202.62
19 65898.98 S/. 96,212.00 30313.02
20 64124.98 S/. 97,976.00 33851.02
21 62948.98 S/. 96,212.00 33263.02
22 62948.98 S/. 96,212.00 33263.02
23 62948.98 S/. 96,212.00 33263.02
24 65898.98 S/. 96,212.00 30313.02
18.00%
FLUJO DE
PERIODO EG - costo b- ingreso
EFECTIVO
0 125594.38 -125594.38
1 19523.14 S/. 21,500.00 1976.86
2 13078.14 S/. 21,500.00 8421.86
3 24767.32 S/. 66,500.00 41732.68
4 23267.32 S/. 52,500.00 29232.68
5 23267.32 S/. 52,500.00 29232.68
6 23267.32 S/. 52,500.00 29232.68
7 31767.32 S/. 52,500.00 20732.68
8 23267.32 S/. 52,500.00 29232.68
9 23267.32 S/. 52,500.00 29232.68
10 23267.32 S/. 52,500.00 29232.68
11 24767.32 S/. 52,500.00 27732.68
12 35767.32 S/. 52,500.00 16732.68
13 13078.14 S/. 21,500.00 8421.86
14 13078.14 S/. 21,500.00 8421.86
15 23267.32 S/. 61,500.00 38232.68
16 23267.32 S/. 52,500.00 29232.68
17 23267.32 S/. 52,500.00 29232.68
18 23267.32 S/. 52,500.00 29232.68
19 34267.32 S/. 52,500.00 18232.68
20 23267.32 S/. 52,500.00 29232.68
21 23267.32 S/. 52,500.00 29232.68
22 23267.32 S/. 52,500.00 29232.68
23 24767.32 S/. 52,500.00 27732.68
24 35767.32 S/. 52,500.00 16732.68
TIR = 8618.098119382
137861.8704208
TIR = 18.25%
6 7 8 9 10 11 12
S/. 83,849.60 S/. 90,030.80 S/. 91,794.80 S/. 90,030.80 S/. 90,030.80 S/. 90,030.80 S/. 90,030.80
S/. 54,707.38 S/. 61,778.18 S/. 60,004.18 S/. 58,828.18 S/. 58,828.18 S/. 58,828.18 S/. 61,778.18
S/. 54,578.60 S/. 61,399.40 S/. 59,875.40 S/. 58,699.40 S/. 58,699.40 S/. 58,699.40 S/. 61,399.40
S/. 0.00 S/. 250.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 250.00
S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
S/. 29,142.22 S/. 28,252.62 S/. 31,790.62 S/. 31,202.62 S/. 31,202.62 S/. 31,202.62 S/. 28,252.62
S/. 2,150.67 S/. 2,160.92 S/. 2,171.22 S/. 2,181.56 S/. 2,191.96 S/. 2,202.40 S/. 2,212.90
S/. 203.30 S/. 193.05 S/. 182.76 S/. 172.41 S/. 162.01 S/. 151.57 S/. 141.07
S/. 26,788.24 S/. 25,898.64 S/. 29,436.64 S/. 28,848.64 S/. 28,848.64 S/. 28,848.64 S/. 25,898.64
S/. 151,532.76 S/. 177,431.41 S/. 206,868.05 S/. 235,716.69 S/. 264,565.34 S/. 293,413.98 S/. 319,312.63
¿] ] ⟩0¿
)t ¿
93030.08
FLUJO DE
FACTOR DE
ACTUALIZACION
EFECTIVO EG - costo b- ingreso
ACTUALIZADO
FLUJO DE
FACTOR DE
ACTUALIZACION
EFECTIVO EG - costo b- ingreso
ACTUALIZADO
1.000 -125594.375 125594.375 0
0.847 1675.3036723164 16545.03531073 18220.33898305
0.718 6048.4475246577 9392.517715216 15440.96523987
0.609 25399.799476415 15074.15355676 40473.95303317
0.516 15077.892854173 12001.0230913 27078.91594548
0.437 12777.875300147 10170.35855195 22948.2338521
0.370 10828.70788148 8618.947925384 19447.65580686
0.314 6508.5083037831 9972.555939322 16481.0642431
0.266 7777.0093949153 6189.994200936 13967.00359585
0.225 6590.6859278944 5245.757797404 11836.4437253
0.191 5585.3270575376 4445.557455427 10030.88451296
0.162 4490.4494552264 4010.300132031 8500.749587258
0.137 2296.0508626239 4907.974211323 7204.025073947
0.116 979.35881521495 1520.827449351 2500.186264566
0.099 829.96509763979 1288.836821484 2118.801919124
0.084 3193.0422869499 1943.194135049 5136.236421999
0.071 2068.9812987382 1646.77469072 3715.755989458
0.060 1753.3739819815 1395.571771796 3148.945753778
0.051 1485.9101542216 1182.6879422 2668.598096422
0.043 785.40280929773 1476.121001229 2261.523810527
0.037 1067.1575367866 849.3880653549 1916.545602141
0.031 904.37079388691 719.8203943686 1624.191188255
0.026 766.41592702281 610.0172833632 1376.433210386
0.022 616.1773422618 550.2914800992 1166.468822361
0.019 315.06300924573 673.4698910602 988.5329003059
VAN 2 -5773.098235583
VP∗(i 2 −i 1 )
TIR=i 1 +( )
( VP+ VN )
13 14 15 16 17 18 19 20
S/. 83,849.60 S/. 87,899.60 S/. 83,849.60 S/. 90,030.80 S/. 90,030.80 S/. 90,030.80 S/. 96,212.00 S/. 97,976.00
S/. 55,007.38 S/. 57,607.38 S/. 54,957.38 S/. 58,828.18 S/. 59,078.18 S/. 58,828.18 S/. 65,898.98 S/. 64,124.98
S/. 54,528.60 S/. 57,228.60 S/. 54,578.60 S/. 58,699.40 S/. 58,699.40 S/. 58,699.40 S/. 65,520.20 S/. 63,996.20
S/. 350.00 S/. 250.00 S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00
S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78 S/. 128.78
S/. 28,842.22 S/. 30,292.22 S/. 28,892.22 S/. 31,202.62 S/. 30,952.62 S/. 31,202.62 S/. 30,313.02 S/. 33,851.02
S/. 2,223.44 S/. 2,234.04 S/. 2,244.69 S/. 2,255.38 S/. 2,266.13 S/. 2,276.93 S/. 2,287.78 S/. 2,298.68
S/. 130.53 S/. 119.93 S/. 109.29 S/. 98.59 S/. 87.84 S/. 77.05 S/. 66.20 S/. 55.29
S/. 26,488.24 S/. 27,938.24 S/. 26,538.24 S/. 28,848.64 S/. 28,598.64 S/. 28,848.64 S/. 27,959.04 S/. 31,497.04
S/. 345,800.87 S/. 373,739.11 S/. 400,277.36 S/. 429,126.00 S/. 457,724.65 S/. 486,573.29 S/. 514,532.33 S/. 546,029.38
COK 12.00%
21 22 23 24
S/. 96,212.00 S/. 96,212.00 S/. 96,212.00 S/. 96,212.00
INGRESOS COSTOS
MESES INGRESOS COSTOS 0.12
ACTUALIZADOS ACTUALIZADOS
0 S/. 80,764.80 1.0000 S/. 0.00 S/. 80,764.80
1 S/. 77,668.40 S/. 54,102.08 0.8929 S/. 69,346.79 S/. 48,305.43
2 S/. 81,718.40 S/. 53,586.58 0.7972 S/. 65,145.41 S/. 42,718.90
3 S/. 77,668.40 S/. 50,886.58 0.7118 S/. 55,282.83 S/. 36,220.06
4 S/. 83,849.60 S/. 54,707.38 0.6355 S/. 53,287.94 S/. 34,767.53
5 S/. 83,849.60 S/. 54,957.38 0.5674 S/. 47,578.51 S/. 31,184.29
6 S/. 83,849.60 S/. 54,707.38 0.5066 S/. 42,480.82 S/. 27,716.46
7 S/. 90,030.80 S/. 61,778.18 0.4523 S/. 40,725.36 S/. 27,945.31
8 S/. 91,794.80 S/. 60,004.18 0.4039 S/. 37,074.38 S/. 24,234.68
9 S/. 90,030.80 S/. 58,828.18 0.3606 S/. 32,466.01 S/. 21,214.03
10 S/. 90,030.80 S/. 58,828.18 0.3220 S/. 28,987.51 S/. 18,941.10
11 S/. 90,030.80 S/. 58,828.18 0.2875 S/. 25,881.70 S/. 16,911.70
12 S/. 90,030.80 S/. 61,778.18 0.2567 S/. 23,108.66 S/. 15,856.92
13 S/. 83,849.60 S/. 55,007.38 0.2292 S/. 19,216.16 S/. 12,606.27
14 S/. 87,899.60 S/. 57,607.38 0.2046 S/. 17,986.00 S/. 11,787.61
15 S/. 83,849.60 S/. 54,957.38 0.1827 S/. 15,319.01 S/. 10,040.51
16 S/. 90,030.80 S/. 58,828.18 0.1631 S/. 14,685.97 S/. 9,596.15
17 S/. 90,030.80 S/. 59,078.18 0.1456 S/. 13,112.48 S/. 8,604.40
18 S/. 90,030.80 S/. 58,828.18 0.1300 S/. 11,707.57 S/. 7,649.99
19 S/. 96,212.00 S/. 65,898.98 0.1161 S/. 11,170.87 S/. 7,651.32
20 S/. 97,976.00 S/. 64,124.98 0.1037 S/. 10,156.85 S/. 6,647.63
21 S/. 96,212.00 S/. 62,948.98 0.0926 S/. 8,905.35 S/. 5,826.53
22 S/. 96,212.00 S/. 62,948.98 0.0826 S/. 7,951.20 S/. 5,202.26
23 S/. 96,212.00 S/. 62,948.98 0.0738 S/. 7,099.29 S/. 4,644.88
24 S/. 96,212.00 S/. 65,898.98 0.0659 S/. 6,338.65 S/. 4,341.56
S/. 665,015.32 S/. 521,380.35
B/C 1.28 Es la division de las actualizaciones
1.46 si el resultado es mayor a 1 el proye
la division de las actualizaciones de los ingresos y costos del proyecto
el resultado es mayor a 1 el proyecto es viable.
PRODUCTOS AL
Costo
MES (T0RTAS Y % Precio
Linea de Comercializacion Variable Margen
CAJAS DE Participacion Venta
Unitario
CHOCOLATES)
Tortas Chocolate economica 308 22.6% 50.00 37.26 12.74
Tortas Chocolate intermedia 300 22.1% 55.00 39.76 15.24
Torta Selva alegre 308 22.6% 65.00 41.26 23.74
Torta tres leches 300 22.1% 55.00 43.26 11.74
Bombones Sweet "21 unid." 48 3.5% 37.80 32.64 5.16
Chocolates diseños disney"
14unid" 24 1.8% 73.50 56.44 17.06
Chocolates Delicious
Romance "15unid." 24 1.8% 56.25 44.94 11.31
Chocolates Personalizados
"15 unid. " 48 3.5% 90.00 67.44 22.56
1,360 100%
Punto de equilibrio
El Punto de Equilibro del proyecto es aquel nivel de ventas que iguala al total de los costos, es de
En el punto de equilibrio el proyecto cubre todos sus costos, tanto los fijos como los variables.
Como se puede apreciar el punto de equilibrio es 700 unidades que equivalen a una venta de $17
total de los costos, es decir, es aquel punto donde no existen ganancias ni pérdidas.
s como los variables.
0.33 0.34
PORCENTAJE Rentabilidad sobre la inversion
0.66 0.43
Rentabilidad sobre el patrimonio
Rentabilidad sobre ventas 0.23 0.24
Margen comercial 0.34 0.35
RATIOS FINANCIEROS
3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE
S/. 154,240.56 S/. 152,440.40 S/. 148,573.79 S/. 156,691.99 S/. 163,453.31
S/. 33,722.99 S/. 33,668.22 S/. 33,002.24 S/. 34,726.75 S/. 36,074.46
S/. 46,214.80 S/. 46,214.80 S/. 46,214.80 S/. 46,214.80 S/. 46,214.80
S/. 95,757.38 S/. 93,648.16 S/. 89,472.49 S/. 97,193.43 S/. 103,645.69
S/. 205,987.67 S/. 269,129.90 S/. 330,496.73 S/. 395,662.79 S/. 463,745.65
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 63,488.34 S/. 63,142.24 S/. 61,366.83 S/. 65,166.06 S/. 68,082.86
S/. 183,428.78 S/. 181,628.62 S/. 177,762.01 S/. 185,880.21 S/. 192,641.53
S/. 27,919.00 S/. 27,919.00 S/. 27,919.00 S/. 27,919.00 S/. 27,919.00
S/. 67,722.10 S/. 61,060.07 S/. 53,691.92 S/. 48,617.99 S/. 43,069.61
S/. 90,697.63 S/. 90,203.19 S/. 87,666.90 S/. 93,094.37 S/. 97,261.22
S/. 271,856.40 S/. 270,092.40 S/. 255,598.80 S/. 270,092.40 S/. 290,400.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 179,974.20 S/. 178,798.20 S/. 166,335.80 S/. 176,098.20 S/. 192,336.60
S/. 27,919.00 S/. 27,919.00 S/. 27,919.00 S/. 27,919.00 S/. 27,919.00
S/. 63,488.34 S/. 63,142.24 S/. 61,366.83 S/. 65,166.06 S/. 68,082.86
S/. 548.22 S/. 162.01 S/. 0.00 S/. 0.00 S/. 0.00
#VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
S/. 27,500.00 S/. 27,500.00 S/. 27,500.00 S/. 27,500.00 S/. 27,500.00
3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE
4.57 4.53 4.50 4.51 4.53
3.20 3.16 3.10 3.18 3.25
2.84 2.78 2.71 2.80 2.87
120518 118772 115572 121965 127379
3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE
3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE
3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE
8VO TRIMESTRE
4.48
3.19
2.82
125241
8VO TRIMESTRE
10.34
4.14
126.55
1.52
10.34
8VO TRIMESTRE
0.07
0.19
8VO TRIMESTRE
0.36
36
0.13
0.23
0.34
4.60 Liquidez General (AC/PC) Prueba Aci
4.58 3.30
4.56 3.25
4.54 3.20
4.52 3.15
4.48 3.05
4.46 3.00
4.44 2.95
4.42 2.90
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
2.55 100000
2.50 95000
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
0.50
0.40 0.24
Rentabilidad sobre el
0.30 patrimonio
0.20 0.23
0.10
0.00
0 1 2 3 4 5 6 7 8 9 0.22
0 1 2 3 4
Prueba Acida ( (AC-EXIS)/PC)
1 2 3 4 5 6 7 8 9
Capital de Trabajo
(AC-PC)
1 2 3 4 5 6 7 8 9
Rentabilidad sobre la
inversion
0 1 2 3 4 5 6 7 8 9
Rentabilidad sobre
ventas
1 2 3 4 5 6 7 8 9
N= 63780
p= 0.15
q= 0.85 31239.70
n=
E= 0.05 159.94
Z= 1.96
n= 195 encuestas
Torta de Chocolate(economica)
- 1K DE HARINA
- 180 GR COCOA
- 40 GR POLVO DE HORNEAR
- 20 GR BICARBONATO
- 30 MM VINAGRE BLANCO
- ½ LITRO ACEITE
- 06 HUEVOS
- 1K AZUCAR
- 1 LITRO LECHE FRESCA
- 30 GR EMULSIONANTE
- SAL UNA PISCA
- ½ K MANJAR
- 1 LITRO CHANTILLI
Torta de Chocolate(intermedia)
- 1K DE HARINA
- 180 GR COCOA
- 40 GR POLVO DE HORNEAR
- 20 GR BICARBONATO
- 30 MM VINAGRE BLANCO
- ½ LITRO ACEITE
- 06 HUEVOS
- 1K AZUCAR
- 1 LITRO LECHE FRESCA
- 30 GR EMULSIONANTE
- SAL UNA PISCA
- ½ K MANJAR
- 1 LITRO CHANTILLI
32.325
3.5
4.5
2
2
0.5
1.5
3
5
2.5
0.3
0
5
2.5
33.825
3.5
6
2
2
0.5
1.5
3
5
2.5
0.3
0
5
2.5
35.825
3.5
8
2
2
0.5
1.5
3
5
2.5
0.3
0
5
2.5