EVALUACION DE PROYECTOS

Módulo 1

Tarea 1:

Docente: Luis Alberto Rodriguez Boza

Integrantes: 

Amado Loarte, Liz Vanessa

Hermitaño Suárez, Marisela
Peralta Ttito, Josimar Christian
Sullon santos, Jose Gabriel
Rojas Mata, Tania Nelida
Eslava Chavez, Jairo
Cabezas Thorne, Marcos Johan
Quispe Ospina, Patricia
Carhuapoma Fajardo, Miguel
Miranda Pérez, Oscar David
Chacón Prado, María Teresa
Mayorca Chávez Josselyn Vanessa

2022-2
Datos generales de la empresa en estudio son:
Razón social: Tubisa S.A.C.
Rubro: Comercialización de productos Linea de aceros y Linea de valvuas

Tubisa S.A.C. es una empresa dedicada a la venta al por mayor de materiales de construcción, válvulas industriales y equipos y
La empresa tiene como objetivo abastecer a sus clientes de productos de calidad, brindarle asistencia técnica y un asesoramie

Imagen 1: Logo de empresa

Proveedores: Hebei Leanding Metals, Quingdao New Henfeng, Etco International Trading, etc.
Clientes: Los principales clientes de Tubisa son del sector minero, petrolero y revendedores. Sus principales clientes son:
·         Motores y Diesel S.A.
·         Prodac S.A.C.,
·         Minera Shougang,
·         Minera Yanacocha,
·         Minera Shouxin
·         Petroleos del Perú
Competencia Actual: Entre sus principales competidores se encuentran:
·         Tradi S.A.
·         Tubos y perfiles S.A.
·         Fiorella representaciones
·         Polimetales S.A.
Competencia potencial:
·         Aceros y Techos S.A.
·         Acero Miromina
·         F. Eberhard
·         Metalplast
·         Valvulas y Afines
Productos sustitutos: Como alternativas se encuentran en el mercado opciones en materiales como fierro negro y galvanizad
s industriales y equipos y materiales de construcción
técnica y un asesoramiento adecuado a cargo de personal calificado.

pales clientes son:

fierro negro y galvanizado además de diferentes marcas más económicas.

DATOS POBLACION

-2 3
AÑO 2012 XY Y 2018
POBLACION 1,210,000 29,880,000 34,410,000 15,846,000

POTENCIAL (Segmento
de Clientes)
DATOS DE CLIENTES 2018
CLIENTES % COMERCIALIZADORES 11,092,200
COMERCIALIZADORAS 70% USUARIOS 4,753,800
USUARIOS 30%

DISPONIBILIDAD
(Posibilidad de compra)
DATOS DE CANTIDAD 2018
MAS DE 100TM/AÑO 31% COMERCIALIZADORES 5,324,256
ENTRE 5 Y 100 TM/AÑO 48% USUARIOS 998,298
MENOS DE 5 TM/AÑO 21% -

EFECTIVO (SEGURIDAD
DE COMPRA 100%
SEGURO)
DATOS DE CONSUMO 2018
ENTRE 5 Y 100 TM/AÑO 39% COMERCIALIZADORES 2,076,460
MENOS DE 5 TM/AÑO 18% USUARIOS 179,694

EFECTIVO (SEGURIDAD
DE COMPRA 100%
SEGURO)
PARTICIPACION 2021 4% 2018
CRECE 9% COMERCIALIZADORES
2022 4.36% USUARIOS
2023 4.75%
TUBOS (PLAN
PRODUCCION) 2018
PROYECCION DE PRODUCCION COMERCIALIZADORES
TONELADAS 129.00 USUARIOS

PROYECCION VENTAS
PV US$ 2018
PRECIO X TON APROX.$ 450 COMERCIALIZADORES
USUARIOS
 PROYECCION VENTAS
VALOR VENTA US$ 2018
COMERCIALIZADORES
USUARIOS

https://elcomercio.pe/economia/peru/consumo-acero-peru-evolucionado-industria-noticia-461096-noticia/

https://repositorio.up.edu.pe/bitstream/handle/11354/2545/Renzo_Tesis_Maestria_2019.pdf?sequence=1
COMPETIDORES :

Algunas empresas del rubro Vta. May. Materiales de Construccion.

SODIMAC PERU S.A.

DISTRIBUCIONES OLANO S.A.C.
INVERSIONES CYS S.A.
ARDILES IMPORT S.A.C.
CORP.DE VIDRIOS Y ALUMINIOS CORRALES SAC
DISTRIBUIDORA INCORESA S A
SCHUBERT COMPANY S.A.C.
FIERRO & ACERO CENTER S.A.C.
BLACK & DECKER DEL PERU S.A
CEMEX PERU S.A.
REPRESENTACIONES MARTIN S.A.C
SIGELEC S.A.C.

TUBOS

TUBERIAS.
1.- TUBOS CUADRADOS
Tubería Cuadrada y Rectangular
Norma             :        ASTM A 500 Gr A /Gr B

Especificaciones
 Medidas                :        Cuadrados desde 1″ hasta 12″
Espesores              :      de 2 mm  hasta 12 mm
Aplicaciones         :       Fabricación de Estructuras Metálicas, Tijerales, Rejas, Cercos Perimétricos.
Informe Técnico
2.- TUBOS RECTANGULARES

Especificaciones
Medidas                :     Rectangulares desde 2″ x 1″ hasta 12″ x 10″
Espesores              :      de 2 mm  hasta 12 mm
Aplicaciones         :       Fabricación de Estructuras Metálicas, Tijerales, Rejas, Cercos Perimétricos.
 4 5 6 7 8
2019 2020 2021 2022 2023
18,834,000 21,822,000 24,810,000 27,798,000 30,786,000

2019 2020 2021 2022 2023

13,183,800 15,275,400 17,367,000 19,458,600 21,550,200
5,650,200 6,546,600 7,443,000 8,339,400 9,235,800

2019 2020 2021 2022 2023

6,328,224 7,332,192 8,336,160 9,340,128 10,344,096
1,186,542 1,374,786 1,563,030 1,751,274 1,939,518
- - - - -

2019 2020 2021 2022 2023

2,468,007 2,859,555 3,251,102 3,642,650 4,034,197
213,578 247,461 281,345 315,229 349,113

- - - -

2019 2020 2021 2022 2023

130,044 158,820 175,891
11,254 13,744 16,591

2019 2020 2021 2022 2023

16,775,688 20,487,720 22,689,940
1,451,742 1,772,976 2,140,272

2019 2020 2021 2022 2023

7,549,059,773 9,219,474,095 10,210,473,037
653,284,019 797,839,104 963,122,505
8,202,343,792 10,017,313,199 11,173,595,541
 2019 2020 2021 2022 2023
6,397,508,282 7,813,113,639 8,652,943,251
553,630,524 676,134,834 816,205,512
6,951,138,806 8,489,248,474 9,469,148,764

61096-noticia/

sequence=1
- -
 PLANILLAS

AREA PUESTO SUELDO 2023

Gerente general 5,500 1
Administración Asistente de gerencia 2,500 2
Portero 1,200 1
Jefe de producción 4,000 1
Asistente de almacen y planta 1,800 1
Producción
Jefe de control de calidad 3,200 1
Operarios producción 1,200 24
Jefe comercial 3,200 1
Ventas Community Manager 1,200 1
Vendedores 1,500 8
Total 41

Mano de obra directa (MOD)

COSTO MOD 2022 Enero Febrero Marzo Abril

Operarios producción S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800
TOTAL SUELDO BRUTO S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800
Gratificación (1/12 x S.bruto) 8.33% S/. 2,400 S/. 2,400 S/. 2,400 S/. 2,400 S/. 2,400
TOTAL SUELDO S/. 31,200 S/. 31,200 S/. 31,200 S/. 31,200 S/. 31,200
CTS (1/24 x S.bruto + gratificación) 4.17% S/. 1,300 S/. 1,300 S/. 1,300 S/. 1,300 S/. 1,300
Vacaciones (1/24 del S.bruto) 4.17% S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200
Seguro de vida Ley (0.71% del S.bruto) 0.71% S/. 204 S/. 204 S/. 204 S/. 204 S/. 204
SCTR (1.23% del S.bruto) 1.23% S/. 354 S/. 354 S/. 354 S/. 354 S/. 354
Bono según Ley (9% de gratificación) 9.00% S/. 216 S/. 216 S/. 216 S/. 216 S/. 216
ESSALUD (9% del S.bruto) 9.00% S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592
COSTO MOD S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067

PAGO MOD 2022 Enero Febrero Marzo Abril

TOTAL SUELDO BRUTO S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800
Gratificación (1/12 x S.bruto) S/. 2,400
CTS (1/24 x S.bruto + gratificación)
Vacaciones (1/24 del S.bruto)
Seguro de vida Ley (0.71% del S.bruto) S/. 204 S/. 204 S/. 204 S/. 204 S/. 204
SCTR (1.23% del S.bruto) S/. 354 S/. 354 S/. 354 S/. 354 S/. 354
Bono según Ley (9% de gratificación) S/. 216
ESSALUD (9% del S.bruto) S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592
PAGO MOD S/. 31,975 S/. 31,951 S/. 31,951 S/. 31,951 S/. 31,951

Mano de obra indirecta (MOI)

COSTO MOI 2022 Enero Febrero Marzo Abril

Jefe de producción S/. 4,000 S/. 4,000 S/. 4,000 S/. 4,000 S/. 4,000
Jefe de control de calidad S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200
Asistente de almacen y planta S/. 1,800 S/. 1,800 S/. 1,800 S/. 1,800 S/. 1,800
TOTAL SUELDO BRUTO S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000
Gratificación (1/12 x S.bruto) 8.33% S/. 750 S/. 750 S/. 750 S/. 750 S/. 750
TOTAL SUELDO S/. 9,750 S/. 9,750 S/. 9,750 S/. 9,750 S/. 9,750
CTS (1/24 x S.bruto + gratificación) 4.17% S/. 406 S/. 406 S/. 406 S/. 406 S/. 406
Vacaciones (1/24 del S.bruto) 4.17% S/. 375 S/. 375 S/. 375 S/. 375 S/. 375
Seguro de vida Ley (0.71% del S.bruto) 0.71% S/. 64 S/. 64 S/. 64 S/. 64 S/. 64
SCTR (1.23% del S.bruto) 1.23% S/. 111 S/. 111 S/. 111 S/. 111 S/. 111
Bono según Ley (9% de gratificación) 9.00% S/. 68 S/. 68 S/. 68 S/. 68 S/. 68
ESSALUD (9% del S.bruto) 9.00% S/. 810 S/. 810 S/. 810 S/. 810 S/. 810
COSTO MOI S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583

PAGO MOI 2022 Enero Febrero Marzo Abril

TOTAL SUELDO BRUTO S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000
Gratificación (1/12 x S.bruto) S/. 750
CTS (1/24 x S.bruto + gratificación)
Vacaciones (1/24 del S.bruto)
Seguro de vida Ley (0.71% del S.bruto) S/. 64 S/. 64 S/. 64 S/. 64 S/. 64
SCTR (1.23% del S.bruto) S/. 111 S/. 111 S/. 111 S/. 111 S/. 111
Bono según Ley (9% de gratificación) S/. 68
ESSALUD (9% del S.bruto) S/. 810 S/. 810 S/. 810 S/. 810
PAGO MOI S/. 9,992 S/. 9,985 S/. 9,985 S/. 9,985 S/. 9,985

Administración (GA)

GASTO SUELDO ADMINISTRATIVO 2022 Enero Febrero Marzo Abril

Gerente general S/. 5,500 S/. 5,500 S/. 5,500 S/. 5,500 S/. 5,500
Asistente de gerencia S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500
Portero S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200
TOTAL SUELDO BRUTO S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200
Gratificación (1/12 x S.bruto) 8.33% S/. 767 S/. 767 S/. 767 S/. 767 S/. 767
TOTAL SUELDO S/. 9,967 S/. 9,967 S/. 9,967 S/. 9,967 S/. 9,967
CTS (1/24 x S.bruto + gratificación) 4.17% S/. 415 S/. 415 S/. 415 S/. 415 S/. 415
Vacaciones (1/24 del S.bruto) 4.17% S/. 383 S/. 383 S/. 383 S/. 383 S/. 383
Seguro de vida Ley (0.53% del S.bruto) 0.53% S/. 49 S/. 49 S/. 49 S/. 49 S/. 49
SCTR (1.23% del S.bruto) 1.23% S/. 113 S/. 113 S/. 113 S/. 113 S/. 113
Bono según Ley (9% de gratificación) 9.00% S/. 69 S/. 69 S/. 69 S/. 69 S/. 69
ESSALUD (9% del S.bruto) 9.00% S/. 828 S/. 828 S/. 828 S/. 828 S/. 828
GASTO SUELDO ADMINISTRATIVO S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824

PAGO SUELDO ADMINISTRATIVO 2022 Enero Febrero Marzo Abril

TOTAL SUELDO BRUTO S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200
Gratificación (1/12 x S.bruto) S/. 767
CTS (1/24 x S.bruto + gratificación)
Vacaciones (1/24 del S.bruto)
Seguro de vida Ley (0.53% del S.bruto) S/. 49 S/. 49 S/. 49 S/. 49 S/. 49
SCTR (1.23% del S.bruto) S/. 113 S/. 113 S/. 113 S/. 113 S/. 113
Bono según Ley (9% de gratificación) S/. 69
ESSALUD (9% del S.bruto) S/. 828 S/. 828 S/. 828 S/. 828
PAGO SUELDO ADMINISTRATIVO S/. 10,198 S/. 10,190 S/. 10,190 S/. 10,190 S/. 10,190

Ventas (GV)

PUESTO 2022 Enero Febrero Marzo Abril

Jefe comercial S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200
Community Manager S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200
Vendedores S/. 12,000 S/. 12,000 S/. 12,000 S/. 12,000 S/. 12,000
TOTAL SUELDO BRUTO S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400
Gratificación (1/12) 8.33% S/. 1,367 S/. 1,367 S/. 1,367 S/. 1,367 S/. 1,367
TOTAL SUELDO S/. 17,767 S/. 17,767 S/. 17,767 S/. 17,767 S/. 17,767
CTS (1/24 x S.bruto + gratificación) 4.17% S/. 740 S/. 740 S/. 740 S/. 740 S/. 740
Vacaciones (1/24 del S.bruto) 4.17% S/. 683 S/. 683 S/. 683 S/. 683 S/. 683
Seguro de vida Ley (0.53% del S.bruto) 0.53% S/. 87 S/. 87 S/. 87 S/. 87 S/. 87
SCTR (1.23% del S.bruto) 1.23% S/. 202 S/. 202 S/. 202 S/. 202 S/. 202
Bono según Ley (9% de gratificación) 9.00% S/. 123 S/. 123 S/. 123 S/. 123 S/. 123
ESSALUD (9% del S.bruto) 9.00% S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476
GASTO SUELDO VENTAS S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078
Comisiones 1.5% S/. - S/. - S/. - S/. -

PUESTO 2022 Enero Febrero Marzo Abril

TOTAL SUELDO BRUTO S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400
Gratificación (1/12) S/. 1,367
CTS (1/24 x S.bruto + gratificación)
Vacaciones (1/24 del S.bruto)
Seguro de vida Ley (0.53% del S.bruto) S/. 87 S/. 87 S/. 87 S/. 87 S/. 87
SCTR (1.23% del S.bruto) S/. 202 S/. 202 S/. 202 S/. 202 S/. 202
Bono según Ley (9% de gratificación) S/. 123
ESSALUD (9% del S.bruto) S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476
Comisiones 1.5% S/. - S/. - S/. -
PAGO SUELDO VENTAS S/. 18,178 S/. 18,165 S/. 18,165 S/. 18,165 S/. 18,165

Resumen de planilla

TOTAL COSTO Y GASTO 2022 Enero Febrero Marzo Abril

COSTO MOD S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067
COSTO MOI S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583
GASTO SUELDO ADMINISTRATIVO S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824
GASTO SUELDO VENTAS S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078
TOTAL COSTO Y GASTO S/. 81,552 S/. 81,552 S/. 81,552 S/. 81,552 S/. 81,552

TOTAL PAGO PLANILLA 2022 Enero Febrero Marzo Abril

PAGO MOD S/. 31,975 S/. 31,951 S/. 31,951 S/. 31,951 S/. 31,951
PAGO MOI S/. 9,992 S/. 9,985 S/. 9,985 S/. 9,985 S/. 9,985
PAGO SUELDO ADMINISTRATIVO S/. 10,198 S/. 10,190 S/. 10,190 S/. 10,190 S/. 10,190
PAGO SUELDO VENTAS S/. 18,178 S/. 18,165 S/. 18,165 S/. 18,165 S/. 18,165
TOTAL PAGO PLANILLA S/. 70,343 S/. 70,290 S/. 70,290 S/. 70,290 S/. 70,290

2021 2022 2023 #REF! #REF!

Ventas
Costo y gasto por planilla S/. 978,626 S/. 978,626 S/. 1,014,493 #REF! #REF!
% de las ventas #DIV/0! #DIV/0! #DIV/0! #REF! #REF!

Mano de obra tercerizada (RHE)

2022 Enero Febrero Marzo Abril

Abogado S/. 3,000
Contador S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000
Total servicios tercerizados S/. 6,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000

Servicios tercerizados (FACTURA)

2022 Enero Febrero Marzo Abril

Limpieza industrial de planta S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500
Seguro contra todo de planta S/. 8,500
Transporte y distribución S/. 24,000 S/. 24,480 S/. 24,970 S/. 25,469 S/. 25,978
Total servicios tercerizados S/. 34,000 S/. 25,980 S/. 26,470 S/. 26,969 S/. 27,478
 PLANILLAS

2024 2025 2026 2027

1 1
2 2
1 1
1 1
1 1
1 1
24 26
1 1
1 1
8 8
41 43
1 1
2 2
1 1
1 1
1 1
1 1
26 26
1 1
1 1
8 8
43 43

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 345,600 S/. 345,600
S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 345,600 S/. 345,600
S/. 2,400 S/. 2,400 S/. 2,400 S/. 2,400 S/. 2,400 S/. 2,400 S/. 2,400 S/. 2,400 S/. 28,800 S/. 28,800
S/. 31,200 S/. 31,200 S/. 31,200 S/. 31,200 S/. 31,200 S/. 31,200 S/. 31,200 S/. 31,200 S/. 374,400 S/. 374,400
S/. 1,300 S/. 1,300 S/. 1,300 S/. 1,300 S/. 1,300 S/. 1,300 S/. 1,300 S/. 1,300 S/. 15,600 S/. 15,600
S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 14,400 S/. 14,400
S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 2,454 S/. 2,454
S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 4,251 S/. 4,251
S/. 216 S/. 216 S/. 216 S/. 216 S/. 216 S/. 216 S/. 216 S/. 216 S/. 2,592 S/. 2,592
S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 31,104 S/. 31,104
S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 444,801 S/. 444,801

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 28,800 S/. 345,600 S/. 345,600
S/. 14,400 S/. 14,400 S/. 28,800 S/. 28,800
S/. 6,500 S/. 7,800 S/. 14,300 S/. 15,600
S/. 14,400
S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 204 S/. 2,454 S/. 2,454
S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 354 S/. 4,251 S/. 4,251
S/. 1,296 S/. 1,296 S/. 2,592 S/. 2,592
S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 2,592 S/. 31,104 S/. 31,104
S/. 38,451 S/. 31,951 S/. 47,647 S/. 31,951 S/. 31,951 S/. 31,951 S/. 39,751 S/. 47,647 S/. 429,101 S/. 444,801

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 4,000 S/. 4,000 S/. 4,000 S/. 4,000 S/. 4,000 S/. 4,000 S/. 4,000 S/. 4,000 S/. 48,000 S/. 48,000
S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 38,400 S/. 38,400
S/. 1,800 S/. 1,800 S/. 1,800 S/. 1,800 S/. 1,800 S/. 1,800 S/. 1,800 S/. 1,800 S/. 21,600 S/. 21,600
S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 108,000 S/. 108,000
S/. 750 S/. 750 S/. 750 S/. 750 S/. 750 S/. 750 S/. 750 S/. 750 S/. 9,000 S/. 9,000
S/. 9,750 S/. 9,750 S/. 9,750 S/. 9,750 S/. 9,750 S/. 9,750 S/. 9,750 S/. 9,750 S/. 117,000 S/. 117,000
S/. 406 S/. 406 S/. 406 S/. 406 S/. 406 S/. 406 S/. 406 S/. 406 S/. 4,875 S/. 4,875
S/. 375 S/. 375 S/. 375 S/. 375 S/. 375 S/. 375 S/. 375 S/. 375 S/. 4,500 S/. 4,500
S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 767 S/. 767
S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 1,328 S/. 1,328
S/. 68 S/. 68 S/. 68 S/. 68 S/. 68 S/. 68 S/. 68 S/. 68 S/. 810 S/. 810
S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 9,720 S/. 9,720
S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 139,000 S/. 139,000

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 9,000 S/. 108,000 S/. 108,000
S/. 4,500 S/. 4,500 S/. 9,000 S/. 9,000
S/. 2,031 S/. 2,438 S/. 4,469 S/. 4,875
S/. 4,500
S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 767 S/. 767
S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 111 S/. 1,328 S/. 1,328
 S/. 405 S/. 405 S/. 810 S/. 810
S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 810 S/. 9,720 S/. 9,720
S/. 12,016 S/. 9,985 S/. 14,890 S/. 9,985 S/. 9,985 S/. 9,985 S/. 12,422 S/. 14,890 S/. 134,094 S/. 139,000

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 5,500 S/. 5,500 S/. 5,500 S/. 5,500 S/. 5,500 S/. 5,500 S/. 5,500 S/. 5,500 S/. 66,000 S/. 66,000
S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 2,500 S/. 30,000 S/. 30,000
S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 14,400 S/. 14,400
S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 110,400 S/. 110,400
S/. 767 S/. 767 S/. 767 S/. 767 S/. 767 S/. 767 S/. 767 S/. 767 S/. 9,200 S/. 9,200
S/. 9,967 S/. 9,967 S/. 9,967 S/. 9,967 S/. 9,967 S/. 9,967 S/. 9,967 S/. 9,967 S/. 119,600 S/. 119,600
S/. 415 S/. 415 S/. 415 S/. 415 S/. 415 S/. 415 S/. 415 S/. 415 S/. 4,983 S/. 4,983
S/. 383 S/. 383 S/. 383 S/. 383 S/. 383 S/. 383 S/. 383 S/. 383 S/. 4,600 S/. 4,600
S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 585 S/. 585
S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 1,358 S/. 1,358
S/. 69 S/. 69 S/. 69 S/. 69 S/. 69 S/. 69 S/. 69 S/. 69 S/. 828 S/. 828
S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 9,936 S/. 9,936
S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 141,890 S/. 141,890

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 9,200 S/. 110,400 S/. 110,400
S/. 4,600 S/. 4,600 S/. 9,200 S/. 9,200
S/. 2,076 S/. 2,492 S/. 4,568 S/. 4,983
S/. 4,600
S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 49 S/. 585 S/. 585
S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 113 S/. 1,358 S/. 1,358
S/. 414 S/. 414 S/. 828 S/. 828
S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 828 S/. 9,936 S/. 9,936
S/. 12,266 S/. 10,190 S/. 15,204 S/. 10,190 S/. 10,190 S/. 10,190 S/. 12,682 S/. 15,204 S/. 136,875 S/. 141,890

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 3,200 S/. 38,400 S/. 38,400
S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 1,200 S/. 14,400 S/. 14,400
S/. 12,000 S/. 12,000 S/. 12,000 S/. 12,000 S/. 12,000 S/. 12,000 S/. 12,000 S/. 12,000 S/. 144,000 S/. 144,000
S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 196,800 S/. 196,800
S/. 1,367 S/. 1,367 S/. 1,367 S/. 1,367 S/. 1,367 S/. 1,367 S/. 1,367 S/. 1,367 S/. 16,400 S/. 16,400
S/. 17,767 S/. 17,767 S/. 17,767 S/. 17,767 S/. 17,767 S/. 17,767 S/. 17,767 S/. 17,767 S/. 213,200 S/. 213,200
S/. 740 S/. 740 S/. 740 S/. 740 S/. 740 S/. 740 S/. 740 S/. 740 S/. 8,883 S/. 8,883
S/. 683 S/. 683 S/. 683 S/. 683 S/. 683 S/. 683 S/. 683 S/. 683 S/. 8,200 S/. 8,200
S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 1,043 S/. 1,043
S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 2,421 S/. 2,421
S/. 123 S/. 123 S/. 123 S/. 123 S/. 123 S/. 123 S/. 123 S/. 123 S/. 1,476 S/. 1,476
S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 17,712 S/. 17,712
S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 252,935 S/. 252,935
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 16,400 S/. 196,800 S/. 196,800
S/. 8,200 S/. 8,200 S/. 16,400 S/. 16,400
S/. 3,701 S/. 4,442 S/. 8,143 S/. 8,200
S/. 8,200
S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 87 S/. 1,043 S/. 1,043
S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 202 S/. 2,421 S/. 2,421
S/. 738 S/. 738 S/. 1,476 S/. 1,476
S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 1,476 S/. 17,712 S/. 17,712
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 21,866 S/. 18,165 S/. 27,103 S/. 18,165 S/. 18,165 S/. 18,165 S/. 22,606 S/. 27,103 S/. 243,995 S/. 252,252

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 37,067 S/. 444,801 S/. 444,801
S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 11,583 S/. 139,000 S/. 139,000
S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 141,890 S/. 141,890
S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 252,935 S/. 252,935
S/. 81,552 S/. 81,552 S/. 81,552 S/. 81,552 S/. 81,552 S/. 81,552 S/. 81,552 S/. 81,552 S/. 978,626 S/. 978,626

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 38,451 S/. 31,951 S/. 47,647 S/. 31,951 S/. 31,951 S/. 31,951 S/. 39,751 S/. 47,647 S/. 429,101 S/. 444,801
S/. 12,016 S/. 9,985 S/. 14,890 S/. 9,985 S/. 9,985 S/. 9,985 S/. 12,422 S/. 14,890 S/. 134,094 S/. 139,000
S/. 12,266 S/. 10,190 S/. 15,204 S/. 10,190 S/. 10,190 S/. 10,190 S/. 12,682 S/. 15,204 S/. 136,875 S/. 141,890
S/. 21,866 S/. 18,165 S/. 27,103 S/. 18,165 S/. 18,165 S/. 18,165 S/. 22,606 S/. 27,103 S/. 243,995 S/. 252,252
S/. 84,599 S/. 70,290 S/. 104,843 S/. 70,290 S/. 70,290 S/. 70,290 S/. 87,461 S/. 104,843 S/. 944,064 S/. 977,943

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 3,000 S/. 3,000 S/. 3,000
S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 36,000 S/. 36,000
S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 6,000 S/. 39,000 S/. 39,000

Mayo Junio Julio Agosto Setiembre Octubre Noviembre Diciembre 2021 2022
S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 18,000 S/. 18,000
S/. 8,500 S/. 8,500 S/. 8,500
S/. 26,498 S/. 27,028 S/. 27,568 S/. 28,120 S/. 28,682 S/. 29,256 S/. 29,841 S/. 30,438 S/. 328,328 S/. 334,895
S/. 27,998 S/. 28,528 S/. 29,068 S/. 29,620 S/. 30,182 S/. 30,756 S/. 31,341 S/. 40,438 S/. 354,828 S/. 361,395
 2023
S/. 374,400
S/. 374,400
S/. 31,200
S/. 405,600
S/. 16,900
S/. 14,400
S/. 2,658
S/. 4,605
S/. 2,808
S/. 33,696
S/. 480,667

2023
S/. 374,400
S/. 31,200
S/. 16,900
S/. 14,400
S/. 2,658
S/. 4,605
S/. 2,808
S/. 33,696
S/. 480,667

2023
S/. 48,000
S/. 38,400
S/. 21,600
S/. 108,000
S/. 9,000
S/. 117,000
S/. 4,875
S/. 4,500
S/. 767
S/. 1,328
S/. 810
S/. 9,720
S/. 139,000

2023
S/. 108,000
S/. 9,000
S/. 4,875
S/. 4,500
S/. 767
S/. 1,328
S/. 810
S/. 9,720
S/. 139,000

2023
S/. 66,000
S/. 30,000
S/. 14,400
S/. 110,400
S/. 9,200
S/. 119,600
S/. 4,983
S/. 4,600
S/. 585
S/. 1,358
S/. 828
S/. 9,936
S/. 141,890

2023
S/. 110,400
S/. 9,200
S/. 4,983
S/. 4,600
S/. 585
S/. 1,358
S/. 828
S/. 9,936
S/. 141,890

2023
S/. 38,400
S/. 14,400
S/. 144,000
S/. 196,800
S/. 16,400
S/. 213,200
S/. 8,883
S/. 8,200
S/. 1,043
S/. 2,421
S/. 1,476
S/. 17,712
S/. 252,935
S/. -

2023
S/. 196,800
S/. 16,400
S/. 8,883
S/. 8,200
S/. 1,043
S/. 2,421
S/. 1,476
S/. 17,712
S/. -
S/. 252,935

2023
S/. 480,667
S/. 139,000
S/. 141,890
S/. 252,935
S/. 1,014,493

2023
S/. 480,667
S/. 139,000
S/. 141,890
S/. 252,935
S/. 1,014,493

2023
S/. 3,000
S/. 36,000
S/. 39,000

2023
S/. 18,000
S/. 8,500
S/. 341,592
S/. 368,092
 ACTIVO FIJO INTANGIBLE

DESCRIPCION CANTIDAD
CONSTITUCION DE LA EMPRESA
Búqueda de Nombre 1
Reserva de Nombre 1
Derecho de calificación 1
Derecho de inscripción 1
Inscripción de cada socio 1
Asesoría elavoracion de Minuta 1
Gastos Notariales Minuta 1
MARCAS Y PATENTES
Búsqueda Fonética 1
Búsqueda figurative 1
solicitud de registro de marca 1
Solicitud de registro de nombre comercial 1
LICENCIAS Y AUTORIZACIONES
Licencia de Windows 10 para producción 3
Licencia de Windows 10 para administración 2
Licencia de Windows 10 para ventas 2
Inscripción de pequeña empresa 1
Licencia de funcionamiento 1
Certificado de Defensa Civil 1
Registro Sanitario 1
Habilitación Sanitaria 1
Código de barras (5) 5
Certificado de libre comercialización de comercialización de alimentos de consumo Humano 1
Validación técnica legal del Plan HACCP 1
Certificado de Principios Generales de Higiene del Codex Alimentarius. 1
TOTAL INTANGIBLES
BLE

COSTO UNITARIO VALOR TOTAL IGV PRECIO

S/. 1,757 S/. 117 S/. 1,494
S/. 7 S/. 7 S/. 7
S/. 22 S/. 22 S/. 22
S/. 48 S/. 48 S/. 48
S/. 650 S/. 650 S/. 650
S/. 130 S/. 130
S/. 250 S/. 250
S/. 650 S/. 650 S/. 117 S/. 767
S/. 3,403 S/. - S/. 3,403
S/. 155 S/. 155 S/. 155
S/. 38 S/. 38 S/. 38
S/. 2,675 S/. 2,675 S/. 2,675
S/. 535 S/. 535 S/. 535
S/. 8,893 S/. 803 S/. 9,696
S/. 487 S/. 1,460 S/. 263 S/. 1,722
S/. 487 S/. 973 S/. 175 S/. 1,148
S/. 487 S/. 973 S/. 175 S/. 1,148
S/. 750 S/. 750 S/. 750
S/. 348 S/. 348 S/. 348
S/. 690 S/. 690 S/. 690
S/. 390 S/. 390 S/. 390
S/. 1,056 S/. 1,056 S/. 190 S/. 1,246
S/. 108 S/. 541 S/. 541
S/. 71 S/. 71 S/. 71
S/. 1,055 S/. 1,055 S/. 1,055
S/. 586 S/. 586 S/. 586
S/. 14,053 S/. 920 S/. 14,593
 68%
DISTRIBUCION DE COSTOS Y GASTOS COMUNES
CIF IMPORTE BASE PRODUCCION ADM
MT2 320.00 105.00
BASES DE DISTRIBUCION
N° Trabajadores 29 4
Limpieza industrial de planta S/. 1,500.00 MT2 S/. 1,021 S/. 335
Seguro contra todo de planta S/. 8,500.00 MT2 S/. 5,787 S/. 1,899
Transporte y distribución Ventas
Agua S/. 1,200.00 MT2 S/. 817 S/. 268
Luz S/. 3,500.00 MT2 S/. 2,383 S/. 782
Telefono - internet S/. 284.58 MT2 S/. 194 S/. 64
Alquiler S/. 9,800.00 MT2 S/. 6,672 S/. 2,189
Responsabilidad social S/. 916.67 N° Trabajadores S/. 618 S/. 85
Marketing Ventas

Descripción Cantidad por año Costo S/ 2023 2024

Capacitación al personal operario en la optimización 1 S/. 700 S/. 700 S/. 700
Capacitar a todo el personal en Educación Ambiental 1 S/. 500 S/. 500 S/. 500
Agasajos al personal por día del trabajo, navidad y an 3 S/. 600 S/. 1,800 S/. 1,800
Apoyo social al personal 1 S/. 1,000 S/. 1,000 S/. 1,000
Campañas de nutricion saludable 2 S/. 2,000 S/. 4,000 S/. 4,000
Profesional de Nutrición 2 S/. 1,500 S/. 3,000 S/. 3,000
Total S/. 11,000 S/. 11,000
IGV S/. 1,980 S/. 1,980
Total Neto S/. 12,980 S/. 12,980

Gastos de campaña para todos los años

DIC ENE FEB MAR
Redes Sociales Y Publicidad
Campaña Poscionamiento de marca facebook S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500
Campaña posicionamiento Google S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500
Promocion con Influencers S/. 1,000 S/. 1,000 S/. 1,000 S/. 1,000
Promoción de venta
Material POP S/. 8,000 S/. - S/. - S/. -
Volantes/ Flyers S/. 15,000
Relaciones Publicas
Campaña de Asesoría nitricional S/. 4,000 S/. - S/. - S/. 4,000
Web
Hosting dominio en Wix Paquete anual S/. 580 S/. - S/. - S/. -
Dominio de correo corporativo S/. 84 S/. - S/. - S/. -
Total gasto Promocional S/. 31,664 S/. 4,000 S/. 4,000 S/. 8,000
 VENTAS TOTAL
45.00 470
10 43
S/. 144 S/. 1,500
S/. 814 S/. 8,500
S/. - S/. -
S/. 115 S/. 1,200
S/. 335 S/. 3,500
S/. 27 S/. 285
S/. 938 S/. 9,800
S/. 213 S/. 917
S/. - S/. -

2025 2026 2027

S/. 700 S/. 700 S/. 700
S/. 500 S/. 500 S/. 500
S/. 1,800 S/. 1,800 S/. 1,800
S/. 1,000 S/. 1,000 S/. 1,000
S/. 4,000 S/. 4,000 S/. 4,000
S/. 3,000 S/. 3,000 S/. 3,000
S/. 11,000 S/. 11,000 S/. 11,000
S/. 1,980 S/. 1,980 S/. 1,980
S/. 12,980 S/. 12,980 S/. 12,980

ABR MAY JUN JUL AGO SET OCT NOV

S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500 S/. 1,500
S/. 1,000 S/. 1,000 S/. 1,000 S/. 1,000 S/. 1,000 S/. 1,000 S/. 1,000 S/. 1,000

S/. - S/. - S/. - S/. 8,000 S/. - S/. - S/. - S/. -

S/. 5,000

S/. - S/. - S/. 4,000 S/. - S/. - S/. 4,000 S/. - S/. -

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

S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 4,000 S/. 4,000 S/. 8,000 S/. 17,000 S/. 4,000 S/. 8,000 S/. 4,000 S/. 4,000
DIC

S/. 1,500
S/. 1,500
S/. 1,000

S/. -

S/. 4,000

S/. -
S/. -
S/. 8,000
 PRESUPUESTO DE GASTOS DE ADMINISTRACION

Enero Febrero Marzo Abril Mayo Junio Julio

Planilla administrativa S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824
Abogado S/. 800 S/. 800 S/. 800 S/. 800 S/. 800 S/. 800 S/. 800
Contador S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000
Limpieza industrial de planta S/. 335 S/. 335 S/. 335 S/. 335 S/. 335 S/. 335 S/. 335
Seguro contra todo de planta S/. - S/. - S/. - S/. - S/. - S/. - S/. -
Agua S/. 268 S/. 268 S/. 268 S/. 268 S/. 268 S/. 268 S/. 268
Luz S/. 782 S/. 782 S/. 782 S/. 782 S/. 782 S/. 782 S/. 782
Telefono - internet S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 64
Alquiler S/. 2,189 S/. 2,189 S/. 2,189 S/. 2,189 S/. 2,189 S/. 2,189 S/. 2,189
Responsabilidad social S/. 85 S/. 85 S/. 85 S/. 85 S/. 85 S/. 85 S/. 85
Gasto por Gastos preoperativos S/. 250 S/. 250 S/. 250 S/. 250 S/. 250 S/. 250 S/. 250
Gasto po activo fijo no depreciable S/. 355 S/. 355 S/. 355 S/. 355 S/. 355 S/. 355 S/. 355
Mantenimiento de equipos
Laptop HP S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 150
Kit de seguridad por camaras 6 camaras S/. 180 S/. 180 S/. 180 S/. 180 S/. 180 S/. 180 S/. 180
Impresora multifuncional S/. 60 S/. 60 S/. 60 S/. 60 S/. 60 S/. 60 S/. 60
Dispensador de agua S/. 60 S/. 60 S/. 60 S/. 60 S/. 60 S/. 60 S/. 60
Friobar S/. 15 S/. 15 S/. 15 S/. 15 S/. 15 S/. 15 S/. 15
Microondas S/. 20 S/. 20 S/. 20 S/. 20 S/. 20 S/. 20 S/. 20
Reposicion de utiles
Hojas bond S/. 14 S/. 14 S/. 14 S/. 14 S/. 14 S/. 14 S/. 14
Perforadores S/. 8 S/. 8 S/. 8 S/. 8 S/. 8 S/. 8 S/. 8
Tijeras S/. 4 S/. 4 S/. 4 S/. 4 S/. 4 S/. 4 S/. 4
Engrapadores S/. 6 S/. 6 S/. 6 S/. 6 S/. 6 S/. 6 S/. 6
Utiles en general S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 25
Calculadora S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30
Facturas y boletas por millar S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 150
Tinta de impresora S/. 450 S/. 450 S/. 450 S/. 450 S/. 450 S/. 450 S/. 450
TOTAL S/. 21,125 S/. 21,125 S/. 21,125 S/. 21,125 S/. 21,125 S/. 21,125 S/. 21,125
GASTOS DE ADMINISTRACION

Crecimiento de ventas 12.82% 12.87%

Agosto Setiembre Octubre Noviembre Diciembre 2021 2022 2023
S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 11,824 S/. 141,890 S/. 141,890 S/. 141,890
S/. 800 S/. 800 S/. 800 S/. 800 S/. 800 S/. 9,600 S/. 9,600 S/. 9,600
S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 36,000 S/. 36,000 S/. 36,000
S/. 335 S/. 335 S/. 335 S/. 335 S/. 335 S/. 4,021 S/. 4,021 S/. 4,021
S/. - S/. - S/. - S/. - S/. 158 S/. 158 S/. 158 S/. 158
S/. 268 S/. 268 S/. 268 S/. 268 S/. 268 S/. 3,217 S/. 3,630 S/. 4,097
S/. 782 S/. 782 S/. 782 S/. 782 S/. 782 S/. 9,383 S/. 10,586 S/. 11,949
S/. 64 S/. 64 S/. 64 S/. 64 S/. 64 S/. 763 S/. 763 S/. 763
S/. 2,189 S/. 2,189 S/. 2,189 S/. 2,189 S/. 2,189 S/. 26,272 S/. 26,272 S/. 26,272
S/. 85 S/. 85 S/. 85 S/. 85 S/. 85 S/. 1,023 S/. 1,023 S/. 1,023
S/. 250 S/. 250 S/. 250 S/. 250 S/. 250 S/. 3,000
S/. 355 S/. 355 S/. 355 S/. 355 S/. 355 S/. 4,260

S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 1,800 S/. 1,800 S/. 1,800
S/. 180 S/. 180 S/. 180 S/. 180 S/. 180 S/. 2,160 S/. 2,160 S/. 2,160
S/. 60 S/. 60 S/. 60 S/. 60 S/. 60 S/. 720 S/. 720 S/. 720
S/. 60 S/. 60 S/. 60 S/. 60 S/. 60 S/. 720 S/. 720 S/. 720
S/. 15 S/. 15 S/. 15 S/. 15 S/. 15 S/. 180 S/. 180 S/. 180
S/. 20 S/. 20 S/. 20 S/. 20 S/. 20 S/. 240 S/. 240 S/. 240

S/. 14 S/. 14 S/. 14 S/. 14 S/. 14 S/. 168 S/. 168 S/. 168
S/. 8 S/. 8 S/. 8 S/. 8 S/. 8 S/. 96 S/. 96 S/. 96
S/. 4 S/. 4 S/. 4 S/. 4 S/. 4 S/. 48 S/. 48 S/. 48
S/. 6 S/. 6 S/. 6 S/. 6 S/. 6 S/. 72 S/. 72 S/. 72
S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 300 S/. 300 S/. 300
S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 360 S/. 360 S/. 360
S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 1,800 S/. 1,800 S/. 1,800
S/. 450 S/. 450 S/. 450 S/. 450 S/. 450 S/. 5,400 S/. 5,400 S/. 5,400
S/. 21,125 S/. 21,125 S/. 21,125 S/. 21,125 S/. 21,283 S/. 253,652 S/. 248,008 S/. 249,838
 PRESUPUESTO DE GASTOS DE VENTAS

Enero Febrero Marzo Abril Mayo Junio Julio

Planilla de ventas S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078
Comisiones S/. - S/. - S/. - S/. - S/. - S/. - S/. -
Materiales de envío S/. 400 S/. 400 S/. 400 S/. 400 S/. 400 S/. 400 S/. 400
Sampling S/. 860 S/. 860 S/. 860 S/. 860 S/. 860 S/. 860 S/. 860
Limpieza industrial de planta S/. 144 S/. 144 S/. 144 S/. 144 S/. 144 S/. 144 S/. 144
Seguro contra todo de planta 0 S/. - S/. - S/. - S/. - S/. - S/. -
Transporte y distribución S/. 24,480 S/. 24,970 S/. 25,469 S/. 25,978 S/. 26,498 S/. 27,028 S/. 27,568
Agua S/. 115 S/. 115 S/. 115 S/. 115 S/. 115 S/. 115 S/. 115
Luz S/. 335 S/. 335 S/. 335 S/. 335 S/. 335 S/. 335 S/. 335
Telefono - internet S/. 27 S/. 27 S/. 27 S/. 27 S/. 27 S/. 27 S/. 27
Alquiler S/. 938 S/. 938 S/. 938 S/. 938 S/. 938 S/. 938 S/. 938
Responsabilidad social S/. 213 S/. 213 S/. 213 S/. 213 S/. 213 S/. 213 S/. 213
Marketing S/. 4,000 S/. 4,000 S/. 8,000 S/. 4,000 S/. 4,000 S/. 8,000 S/. 17,000
Gastos preoperativos S/. 4,926 S/. 4,926 S/. 4,926 S/. 4,926 S/. 4,926 S/. 4,926 S/. 4,926
Gasto po activo fijo no depreciable S/. 174 S/. 174 S/. 174 S/. 174 S/. 174 S/. 174 S/. 174
Mantenimiento de equipos
Laptop HP S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 150
Impresora Multifuncional S/. 90 S/. 90 S/. 90 S/. 90 S/. 90 S/. 90 S/. 90
Reposición de utiles
Hojas bond S/. 14 S/. 14 S/. 14 S/. 14 S/. 14 S/. 14 S/. 14
Perforadores S/. 8 S/. 8 S/. 8 S/. 8 S/. 8 S/. 8 S/. 8
Tijeras S/. 4 S/. 4 S/. 4 S/. 4 S/. 4 S/. 4 S/. 4
Engrapadores S/. 6 S/. 6 S/. 6 S/. 6 S/. 6 S/. 6 S/. 6
Utiles en general S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 25
Calculadora S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 30
Tinta de impresora S/. 450 S/. 450 S/. 450 S/. 450 S/. 450 S/. 450 S/. 450
TOTAL S/. 58,467 S/. 58,957 S/. 63,456 S/. 59,966 S/. 60,485 S/. 65,015 S/. 74,556

Se distribuyen los gastos de ventas de acuerdo a la producción

O DE GASTOS DE VENTAS

Crecimiento de ventas 12.82% 12.87%

Agosto Setiembre Octubre Noviembre Diciembre 2021 2022 2023
S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 21,078 S/. 252,935 S/. 252,935 S/. 252,935
S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
S/. 400 S/. 400 S/. 400 S/. 400 S/. 400 S/. 4,800 S/. 4,800 S/. 4,800
S/. 860 S/. 860 S/. 860 S/. 860 S/. 860 S/. 10,320 S/. 10,320 S/. 10,320
S/. 144 S/. 144 S/. 144 S/. 144 S/. 144 S/. 1,723 S/. 1,723 S/. 1,723
S/. - S/. - S/. - S/. - S/. 68 S/. 814 S/. 814 S/. 814
S/. 28,120 S/. 28,682 S/. 29,256 S/. 29,841 S/. 30,438 S/. 328,328 S/. 334,895 S/. 341,592
S/. 115 S/. 115 S/. 115 S/. 115 S/. 115 S/. 1,379 S/. 1,556 S/. 1,756
S/. 335 S/. 335 S/. 335 S/. 335 S/. 335 S/. 4,021 S/. 4,537 S/. 5,121
S/. 27 S/. 27 S/. 27 S/. 27 S/. 27 S/. 327 S/. 327 S/. 327
S/. 938 S/. 938 S/. 938 S/. 938 S/. 938 S/. 11,260 S/. 11,260 S/. 11,260
S/. 213 S/. 213 S/. 213 S/. 213 S/. 213 S/. 2,558 S/. 2,558 S/. 2,558
S/. 4,000 S/. 8,000 S/. 4,000 S/. 4,000 S/. 8,000 S/. 77,000 S/. 77,000 S/. 77,000
S/. 4,926 S/. 4,926 S/. 4,926 S/. 4,926 S/. 4,926 S/. 59,115
S/. 174 S/. 174 S/. 174 S/. 174 S/. 174 S/. 2,085

S/. 150 S/. 150 S/. 150 S/. 150 S/. 150 S/. 1,800 S/. 1,800 S/. 1,800
S/. 90 S/. 90 S/. 90 S/. 90 S/. 90 S/. 1,080 S/. 1,080 S/. 1,080

S/. 14 S/. 14 S/. 14 S/. 14 S/. 14 S/. 168 S/. 168 S/. 168
S/. 8 S/. 8 S/. 8 S/. 8 S/. 8 S/. 96 S/. 96 S/. 96
S/. 4 S/. 4 S/. 4 S/. 4 S/. 4 S/. 48 S/. 48 S/. 48
S/. 6 S/. 6 S/. 6 S/. 6 S/. 6 S/. 72 S/. 72 S/. 72
S/. 25 S/. 25 S/. 25 S/. 25 S/. 25 S/. 300 S/. 300 S/. 300
S/. 30 S/. 30 S/. 30 S/. 30 S/. 30 S/. 360 S/. 360 S/. 360
S/. 450 S/. 450 S/. 450 S/. 450 S/. 450 S/. 5,400 S/. 5,400 S/. 5,400
S/. 62,107 S/. 66,669 S/. 63,243 S/. 63,828 S/. 68,493 S/. 765,988 S/. 712,048 S/. 719,530
 DEPRECIACION

Activos fijos Costo Tasa 2021 2022 2023

OPERACIONES S/. 2,185,280 S/. 728,427 S/. 728,427 S/. 728,427
Montacargas S/. 685,000 33.33% S/. 228,333 S/. 228,333 S/. 228,333
Anaqueles de Aceros S/. 200,000 33.33% S/. 66,667 S/. 66,667 S/. 66,667
Carretillas Hidraúlicas S/. 750,000 33.33% S/. 250,000 S/. 250,000 S/. 250,000
Mesa Hidrúlica S/. 11,000 33.33% S/. 3,667 S/. 3,667 S/. 3,667
Apiladores (2) S/. 500,000 33.33% S/. 166,667 S/. 166,667 S/. 166,667
Laptop (1) S/. 4,500 33.33% S/. 1,500 S/. 1,500 S/. 1,500
Aire Acondicionado S/. 8,500 33.33% S/. 2,833 S/. 2,833 S/. 2,833
Mesa de Acero (1) S/. 3,780 33.33% S/. 1,260 S/. 1,260 S/. 1,260
Dobladora de acero S/. 18,000 33.33% S/. 6,000 S/. 6,000 S/. 6,000
Quemador de acero S/. 4,500 33.33% S/. 1,500 S/. 1,500 S/. 1,500
ADMINISTRACION S/. 17,000 S/. 5,667 S/. 5,667 S/. 5,667
Laptop (3) S/. 17,000 33.33% S/. 5,667 S/. 5,667 S/. 5,667
Aire Acondicionado 33.33% S/. - S/. - S/. -
VENTAS S/. 25,500 S/. 8,500 S/. 8,500 S/. 8,500
Laptop (2) S/. 25,500 33.33% S/. 8,500 S/. 8,500 S/. 8,500
TOTAL S/. 2,227,780 S/. 742,593 S/. 742,593 S/. 742,593

DEPRECIACIÓN ACELERADA PARA LAS PEQUEÑAS EMPRESAS:

Las Pequeñas Empresas podrán depreciar el monto de las adquisiciones de bienes muebles, maquinarias y equipos
nuevos destinados a la realización de la actividad generadora de rentas gravadas; en el plazo de 3 años.

http://www.sunat.gob.pe/orientacion/mypes/modificacionesRegimen.html

http://www.sunat.gob.pe/orientacion/mypes/normas/dl-1086.pdf
AMORTIZACION

Intangible Costo Tasa 2021 2022 2023

CONSTITUCION DE LA EMPRESA S/. 1,757 100.00% S/. 1,757 S/. - S/. -
MARCAS Y PATENTES S/. 3,403 100.00% S/. 3,403 S/. - S/. -
LICENCIAS Y AUTORIZACIONES S/. 8,893 100.00% S/. 8,893 S/. - S/. -
TOTAL S/. 14,053 S/. 14,053
La norma permite amortizar los intangibles y gastos preoperativos tanto en el primer año como en
los 10un
Para años de proyección
efecto tributario mayor en el primer año procederemos a amortizar en el primer año de
operación
 GASTO PRE OPERATIVO

El activo fijo no depreciable y los gastos preoperativos se manda al gasto del primer año

Gasto preoperativo Costo Producción Administración Ventas

HERRAMIENTAS Y UTENSILIOS S/. 6,348 S/. 6,348 S/. - S/. -
UTILES DE PRODUCCION S/. 275 S/. 275 S/. - S/. -
UTILES DE ADMINISTRACION S/. 952 S/. 952
UTILES DE VENTAS S/. 697 S/. - S/. 697
ACONDICIONAMIENTO DE LOCAL S/. 27,205 S/. 18,522 S/. 6,078 S/. 2,605
MARKETING INICIAL S/. 32,389 S/. - S/. 32,389
REMUNERACIONES DICIEMBRE 2021 S/. 70,343 S/. 41,967 S/. 10,198 S/. 18,178
SERVICIOS DICIEMBRE 2021 S/. 54,785 S/. 37,300 S/. 12,239 S/. 5,245
Inventario inicial S/. 4,802 S/. 4,802 S/. - S/. -
TOTAL S/. 197,796 S/. 109,215 S/. 29,466 S/. 59,115

GASTO POR ACTIVO FIJO NO DEPRECIABLE

Activo fijo no depreciable Costo Producción Administración Ventas

ACTIVO NO DEPRECIABLE DE PRODUCCION S/. 3,151 S/. 3,151 S/. - S/. -
ACTIVO NO DEPRECIABLE DE ADMINISTRACION S/. 4,263 S/. 4,263
ACTIVO NO DEPRECIABLE DE VENTAS S/. 2,085 S/. - S/. 2,085
TOTAL S/. 9,499 S/. 3,151 S/. 4,263 S/. 2,085
BLE
 2021
0 1
Ventas S/6,951,138,806
Costos Variable S/3,267,035,239
MOD S/429,101
Servicios Administrativos S/253,652
Servicios Ventas S/765,988
Depreciacion S/742,593
Amortización S/14,053
EBIT S/3,681,898,179
IR 29.5% S/1,086,159,963
Utilidad Neta S/2,595,738,216
Ajuste Depreciacion S/742,593
Ajuste Amortización S/14,053
IGV de Ventas -S/1,251,204,985
IGV Compra Mercaderias -S/588,066,343
IGV Costos indirectos -S/35,603
IGV Gastos Administrativos -S/45,657
IGV Gastos Ventas -S/137,878
PAGO DE IGV -S/660,656,120
Utilidad Operativa S/96,348,276
Inversion -S/2,227,780
IGV cCaldera -S/401,000
Gastos Preoperativo -S/14,053
IGV Gastos Preop -S/2,530
CTN (2.5% ventas) -S/173,778,470 -S/38,452,742
Flujo de Inversiones -S/176,423,834 -S/38,452,742

Flujo de Caja Libre Disponibilidad -S/176,423,834 S/57,895,534

 2022 2023 Módulo de Igv
2 3
S/8,489,248,474 S/9,469,148,764 Módulo d
S/3,989,946,783 S/4,450,499,919
S/444,801 S/480,667 IGV de Ventas
S/248,008 S/249,838 IGV Compra Mercaderias
S/712,048 S/719,530 IGV Costos indirectos
S/742,593 S/742,593 IGV Gastos Administrativos
S/0 S/0 IGV Gastos Ventas
S/4,497,154,241 S/5,016,456,217 IGV Compra de Equipos
S/1,326,660,501 S/1,479,854,584 IGV Gastos Preoperativos + Intangibles
S/3,170,493,740 S/3,536,601,633 IGV DEL PERIODO
S/742,593 S/742,593 IGV Acumulado
S/0 S/0 IGV por pagar
-S/1,528,064,725 -S/1,704,446,778
-S/718,190,421 -S/801,089,985
-S/19,659 -S/5,304
-S/44,641 -S/44,971
-S/128,169 -S/129,515
-S/809,681,836 -S/903,177,002
S/115,106,883 S/128,450,671

-S/24,497,507 S/236,728,719
-S/24,497,507 S/236,728,719

S/90,609,375 S/365,179,390
 Módulo de IGV
0 1 2 3
S/1,251,204,985.16 S/1,528,064,725.25 S/1,704,446,777.50
S/588,066,343.02 S/718,190,420.87 S/801,089,985.43
S/35,603.23 S/19,658.65 S/5,303.89
S/45,657.43 S/44,641.48 S/44,970.78
S/137,877.91 S/128,168.63 S/129,515.38
-S/2,227,780.00
-S/35,603.23
-S/2,263,383.23 S/662,919,503.57 S/809,681,835.63 S/903,177,002.03
-S/2,263,383.23
S/660,656,120.34 S/809,681,835.63 S/903,177,002.03
FINANCIAMIENTO INVERSION FIJA
Cronograma de Pagos (Método Francés)
TEA 42%
Deuda 50% 1,120,916.70

Años Deuda Amortización

0 S/1,120,916.70
1 S/1,120,916.70 S/252,663.58
2 S/868,253.12 S/358,782.28
3 S/509,470.84 S/509,470.84

FINANCIAMIENTO GASTOS PREOPERATIVOS + CAPITAL DE TRABAJO- CAJ

Cronograma de Pagos (Método Francés)
TEA 29%
Deuda 30% 672,550.02

Años Deuda Amortización

0 S/672,550.02
1 S/672,550.02 S/170,768.74
2 S/501,781.28 S/219,540.29
3 S/282,240.99 S/282,240.99
 BANCO SCOTIABANK

Intereses Cuota Escudo Fiscal

S/470,785.01 S/723,448.59 S/138,881.58

S/364,666.31 S/723,448.59 S/107,576.56
S/213,977.75 S/723,448.59 S/63,123.44

RATIVOS + CAPITAL DE TRABAJO- CAJA HUANCAYO

Intereses Cuota Escudo Fiscal

S/192,080.28 S/362,849.02 S/56,663.68

S/143,308.73 S/362,849.02 S/42,276.08
S/80,608.03 S/362,849.02 S/23,779.37
 FLUJO DE FINANCIAMIENTO

0 1
Préstamo S/1,793,466.71
Cuota -S/1,086,297.61
Escudo Fiscal S/195,545.26
Flujo Financiamiento S/1,793,466.71 -S/890,752.35

FLUJO DE FINANCIERO

0 1
Flujo de Caja Libre Disponibilidad -S/176,423,833.56 S/57,895,534.34
Flujo Financiamiento S/1,793,466.71 -S/890,752.35
Flujo Financiero -S/174,630,366.85 S/57,004,781.99

WACC Monto % PESO

Deuda 1 1,120,916.70 0.64%
Deuda 2 672,550.02 0.38%
Capital Propio 174,630,366.85 98.98%
176,423,833.56

WACC = Ka 14.75%
VANE 184,544,014.26 > 0
TIRE ( Rentabilidad) 53.76% > 15%

COK = Ke 15%
VANF 185,110,350.89 > 0
TIRF ( Rentabilidad) 53.97% > 14.75%

Año 0 1
Valor Actual -S/ 176,423,833.56 S/ 57,895,534.34
Acumualdo -S/ 176,423,833.56 -S/ 118,528,299.22

Periodo de Recuperación Descontado

Económico 2.076 años

Año 0 1
Valor Actual -S/ 174,630,366.85 S/ 57,004,781.99
Acumualdo -S/ 174,630,366.85 -S/ 117,625,584.86

Periodo de Recuperación Descontado

Financiero 2.077 años
Beneficio / Costo ( Económico ) 513,684,299.9 =
176,423,833.6

Beneficio / Costo ( Financiero ) 510,857,707.8 =

174,630,366.8
 2 3

-S/1,086,297.61 -S/1,086,297.61
S/149,852.64 S/86,902.80
-S/936,444.97 -S/999,394.81

2 3 Concepto
S/90,609,375.42 S/365,179,390.17 Rendimiento del Mercado
-S/936,444.97 -S/999,394.81 Tasa Libre de Riesgo
S/89,672,930.45 S/364,179,995.36 % Capital Propio
% Financiamiento
Tasa Impuesto a la Renta
COSTO WACC Beta Desapalancada
42% 0.19% Riesgo pais
29% 0.08% Beta Apalancado
15% 14.48% Costo Capital Propio
14.75%

VIABLE Y CREA VALOR (PERSPECTIVA EMPRESA)

VIABLE Y CREA VALOR (PERSPECTIVA ACCIONISTA)

2 3
S/ 90,609,375.42 S/ 365,179,390.17
-S/ 27,918,923.80 S/ 337,260,466.37

La inversión lo recupera a los 2.076 años ( 2 años y 28 días )

2 3
S/ 89,672,930.45 S/ 364,179,995.36
-S/ 27,952,654.40 S/ 336,227,340.96

La inversión lo recupera a los 2.077 años ( 2 años y 28 días )

2.912 > 1 Es mayor a 1, lo cual tiene un beneficio 1.912 de más

2.925 > 1 Es mayor a 1, lo cual tiene un beneficio 1.925 de más

 Base Sigla Dato
Rendimiento USA (S&P 500) 1928-2020 RM 11.36%
Tasa USA (T-Bonds 10 year) 1928-2020 TLR 5.10%
Estructura de financiamiento del proyecto E 98.98%
Estructura de financiamiento del proyecto D 1.02%
Legislación Vigente I 29.50%
Diversified BD 1.25
EMBIG + PERU ABRIL 2021 RP 1.65%
BA = BD*{1+(D/E)*(1-I)} BA 1.26
KP = TLR+[BA*(RM-TLR)]+RP KP 15%
eneficio 1.912 de más

eneficio 1.925 de más