ESTRUCTURA DE LA INVERSION

RUBRO VALOR UNITARIO CANT. UNID. COSTO TOTAL

I. ACTIVO FIJO

Acondicionamiento del local S/. 1,000.00 1 Unidad 1000

A. TANGIBLES

Maquinaria y/o Equipos S/. 20,250.00

Horno artesanal S/. 14,500.00 1 Unidad S/. 14,500.00
Amasadora S/. 2,500.00 1 Unidad S/. 2,500.00
Batidora S/. 1,500.00 1 Unidad S/. 1,500.00
Licuadora S/. 800.00 1 Unidad S/. 800.00
Caja registradora S/. 800.00 1 Unidad S/. 800.00
Moldes para chocotejas S/. 1.50 20 Unidad S/. 30.00
Moldes para chocolates de diseños S/. 1.50 20 Unidad S/. 30.00
Moldes para Bombones S/. 1.50 20 Unidad S/. 30.00
Moldes paraChocolates Romance S/. 1.50 20 Unidad S/. 30.00
Moldes para chocolates personalizados S/. 1.50 20 Unidad S/. 30.00
Muebles y enseres S/. 6,524.00
Mesa de Trabajo S/. 250.00 2 Unidad S/. 500.00
Vitrina conservadora S/. 3,000.00 1 Unidad S/. 3,000.00
Silla de Trabajo S/. 30.00 2 Unidad S/. 60.00
Utencilios de cocina S/. 500.00 1 Unidad S/. 500.00
Mesas de atencion al publico S/. 180.00 6 Unidad S/. 1,080.00
Sillas S/. 40.00 30 Unidad S/. 1,200.00
Platos S/. 2.00 32 Unidad S/. 64.00
Juegos de cubiertos S/. 2.50 48 Juego S/. 120.00
Otros S/. 145.00
Extintor 120 1 Unidad S/. 120.00
Botiquin 25 1 Unidad S/. 25.00
TOTAL TANGIBLES S/. 27,919.00

B. INTANGIBLES

COMPROBANTES DE PAGO S/. 100.00 1 millar S/. 100.00

LIC. DE FUNCIONAMIENTO S/. 180.00 1 documento S/. 180.00
SUNAT (GRATUITO) S/. 0.00 1 documento S/. 0.00
SEPARACION DE NOMBRE COMERCIAL S/. 18.00 1 documento S/. 18.00
ELABORACION DE ESTATUTO S/. 300.00 1 documento S/. 300.00
NOTARIA S/. 300.00 1 documento S/. 300.00
INSCRIPCION DE REGUSTROS PUBLICOS S/. 300.00 1 documento S/. 300.00
DEFENSA CIVIL S/. 200.00 1 documento S/. 200.00
TOTAL INTANGIBLES S/. 1,398.00
TOTAL ACTIVO FIJO S/. 29,317.00
II. CAPITAL DE TRABAJO

Gastos Administrativos S/. 2,290.00

Mano de obra S/. 2,943.00
Mercaderia S/. 46,214.80
TOTAL CAPITAL DE TRABAJO S/. 51,447.80
TOTAL COSTOS S/. 80,764.80
 FUENTES DE FINANCIAMIENTO

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%

TOTAL S/. 29,317.00 S/. 51,447.80 S/. 80,764.80 100%

 PRESTAMO
MONTO S/. 53,265
TEA 0.12
PLAZO 24
SEG DESG 0.077
TEM 0.47
TEM SEG DES 0.003
TEM TOTAL 0.5%
CUOTA 2353.97

CRONOGRAMA DE PAGOS

MES SALDO AMORT. INTERES CUOTA

0 53264.80 0.00 0.00 0.00
1 51164.65 2100.15 253.82 2353.97
2 49054.49 2110.16 243.81 2353.97
3 46934.27 2120.22 233.76 2353.97
4 44803.95 2130.32 223.65 2353.97
5 42663.48 2140.47 213.50 2353.97
6 40512.81 2150.67 203.30 2353.97
7 38351.89 2160.92 193.05 2353.97
8 36180.67 2171.22 182.76 2353.97
9 33999.11 2181.56 172.41 2353.97
10 31807.15 2191.96 162.01 2353.97
11 29604.75 2202.40 151.57 2353.97
12 27391.85 2212.90 141.07 2353.97
13 25168.40 2223.44 130.53 2353.97
14 22934.36 2234.04 119.93 2353.97
15 20689.68 2244.69 109.29 2353.97
16 18434.30 2255.38 98.59 2353.97
17 16168.17 2266.13 87.84 2353.97
18 13891.24 2276.93 77.05 2353.97
19 11603.46 2287.78 66.20 2353.97
20 9304.78 2298.68 55.29 2353.97
21 6995.15 2309.63 44.34 2353.97
22 4674.51 2320.64 33.33 2353.97
23 2342.81 2331.70 22.28 2353.97
24 0.00 2342.81 11.16 2353.97
TM = ((1 + TEA/100)^(1/12)) - 1

TM = 4.99713E-05
TM = 0.004997127
PROYECCION DE SERVICIOS REALIZADOS

SERVICIO ENERO FEBRERO MARZO ABRIL

Tortas Chocolate economica 308 308 308 308
Tortas Chocolate intermedia 300 300 300 300
Torta Selva alegre 308 308 308 308
Torta tres leches 300 300 300 300
Bombones Sweet "21 unid." 48 48 48 72
Chocolates diseños disney" 14unid" 24 24 24 48
Chocolates Delicious Romance 24 96 24 48
"15unid."
Chocolates Personalizados "15 unid. " 48 48 48 72
1,360

PROYECCION DE VENTAS

SERVICIO P. U. ENERO FEBRERO MARZO

Tortas Chocolate economica S/. 50.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00
Tortas Chocolate intermedia S/. 55.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
Torta Selva alegre S/. 65.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00
Torta tres leches S/. 55.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
Bombones Sweet "21 unid." S/. 37.80 S/. 1,814.40 S/. 1,814.40 S/. 1,814.40
Chocolates diseños disney" 14unid" S/. 73.50 S/. 1,764.00 S/. 1,764.00 S/. 1,764.00
Chocolates Delicious Romance S/. 56.25 S/. 1,350.00 S/. 5,400.00 S/. 1,350.00
"15unid."
Chocolates Personalizados "15 unid. " S/. 90.00 S/. 4,320.00 S/. 4,320.00 S/. 4,320.00

TOTAL VENTAS S/. 77,668.40 S/. 81,718.40 S/. 77,668.40

 MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE
308 308 308 308 308 308
300 300 300 300 300 300
308 308 308 308 308 308
300 300 300 300 300 300
72 72 96 96 96 96
48 48 72 96 72 72

48 48 72 72 72 72

72 72 96 96 96 96

ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00
S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00
S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
S/. 2,721.60 S/. 2,721.60 S/. 2,721.60 S/. 3,628.80 S/. 3,628.80 S/. 3,628.80
S/. 3,528.00 S/. 3,528.00 S/. 3,528.00 S/. 5,292.00 S/. 7,056.00 S/. 5,292.00

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

OCTUBRE NOVIEMBRE DICIEMBRE ENERO FEBRERO MARZO ABRIL

S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00
S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00
S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
S/. 3,628.80 S/. 3,628.80 S/. 3,628.80 S/. 2,721.60 S/. 2,721.60 S/. 2,721.60 S/. 3,628.80
S/. 5,292.00 S/. 5,292.00 S/. 5,292.00 S/. 3,528.00 S/. 3,528.00 S/. 3,528.00 S/. 5,292.00

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

96 120 120 120 120 120 120

MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE

S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00 S/. 15,400.00
S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00 S/. 20,020.00
S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00 S/. 16,500.00
S/. 3,628.80 S/. 3,628.80 S/. 4,536.00 S/. 4,536.00 S/. 4,536.00 S/. 4,536.00 S/. 4,536.00
S/. 5,292.00 S/. 5,292.00 S/. 7,056.00 S/. 8,820.00 S/. 7,056.00 S/. 7,056.00 S/. 7,056.00

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

S/. 5,400.00 S/. 97,200.00

S/. 10,800.00 S/. 194,400.00

S/. 96,212.00 S/. 1,642,080.00

 MANO DE OBRA DIRECTA

Aporte Prima Comision

SNP
Obligtorio Seguro Mixta
DESCRIPCION CANTIDAD SUELDO MES 12% 10% 1.33% 1.19%

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 %

MANO DE OBRA INDIRECTA

Aporte Prima Comision

SNP
Obligtorio Seguro Mixta
DESCRIPCION CANTIDAD SUELDO MES 12% 10% 1.33% 1.19%

Vendedor 2 S/. 850.00 S/. 85.00 S/. 11.31 S/. 10.12

Administrador 1 S/. 1,100.00 S/. 110.00 S/. 14.63 S/. 13.09
TOTAL PLANILLA 2 S/. 1,950.00 S/. 0.00 S/. 195.00 S/. 25.94 S/. 23.21
APORTES A PAGAR %

TOTAL DE MO
NO DE OBRA DIRECTA

ESSALUD

TOTAL TOTAL CANTIDAD EN

NETO A PAGAR 9% GRATIFICACON
DESCUENTO GASTO VACACIONES
S/. 125.20 S/. 874.80 S/. 90.00 S/. 1,090.00 S/. 1,000.00 1
S/. 212.84 S/. 1,487.16 S/. 153.00 S/. 1,853.00 S/. 1,700.00 1
S/. 338.04 S/. 2,361.96 S/. 243.00 S/. 2,943.00 S/. 2,700.00 S/. 2.00

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

OTAL DE MO S/. 5,068.50

 GASTOS INDIRECTOS

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

TASA DE VIDA UTIL DEPRECIACION

DEPRECIACION (MESES) MES
S/. 120.31
25% 48 S/. 75.52
25% 48 S/. 13.02
25% 48 S/. 7.81
25% 48 S/. 4.17
25% 48 S/. 4.17
25% 48 S/. 3.13
25% 48 S/. 3.13
25% 48 S/. 3.13
25% 48 S/. 3.13
25% 48 S/. 3.13
S/. 5.47
10% 120 S/. 0.42
10% 120 S/. 2.50
10% 120 S/. 1.00
10% 120 S/. 0.42
10% 120 S/. 0.90
10% 120 S/. 0.08
10% 120 S/. 0.05
10% 120 S/. 0.10
S/. 3.00
10% 120 S/. 3.00
S/. 128.78
Anexo Nº 13
EVOLUCIÓN DE LOS PORCENTAJES ANUALES DE DEPRECIACIÓN DE BIENES QUE GENERAN RENTAS GRAVADAS DE TERCERA CATEGORÍA: 1990-2014 1/

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/

Porcentaje Anual de Depreciación 2/

1992-1993 1994-1995 1996-1998 1999 2000 - 2009 2010 - 2014

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

S/. 62,820.20 S/. 65,520.20

S/. 61,520.20 S/. 64,220.20
S/. 58,577.20 S/. 58,577.20
S/. 58,577.20 S/. 58,577.20

S/. 2,943.00 S/. 5,643.00

S/. 2,943.00 S/. 2,943.00
S/. 2,700.00

S/. 1,300.00 S/. 1,300.00

S/. 2,290.00 S/. 2,290.00
S/. 1,200.00 S/. 1,200.00
S/. 100.00 S/. 100.00
S/. 250.00 S/. 250.00
S/. 50.00 S/. 50.00
S/. 300.00 S/. 300.00
S/. 390.00 S/. 390.00
S/. 2,125.50 S/. 4,925.50
S/. 2,125.50 S/. 2,125.50
S/. 2,800.00

S/. 0.00 S/. 250.00

S/. 0.00 S/. 0.00
S/. 0.00 S/. 250.00
S/. 128.78 S/. 128.78
S/. 128.78 S/. 128.78
ESTADO DE PÉRDIDAS Y GANANCIAS

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

RENTABILIDAD DE VENTAS ((UTILIDAD

NETA/INGRESOS)*100) 21.01 23.89 23.93 24.14 23.94

6548.33 9074.69 11573.45 10052.23 8507.76

 6 7 8 9 10 11 12 13
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/. 83,849.60
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/. 54,528.60
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/. 5,643.00 S/. 2,943.00
S/. 50,335.60 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/. 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/. 1,250.00
S/. 29,271.00 S/. 28,631.40 S/. 31,919.40 S/. 31,331.40 S/. 31,331.40 S/. 31,331.40 S/. 28,631.40 S/. 29,321.00
S/. 0.00 S/. 250.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 250.00 S/. 350.00
S/. 29,271.00 S/. 28,381.40 S/. 31,919.40 S/. 31,331.40 S/. 31,331.40 S/. 31,331.40 S/. 28,381.40 S/. 28,971.00
S/. 203.30 S/. 193.05 S/. 182.76 S/. 172.41 S/. 162.01 S/. 151.57 S/. 141.07 S/. 130.53
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/. 28,938.91 S/. 28,059.56 S/. 31,607.86 S/. 31,030.21 S/. 31,040.60 S/. 31,051.05 S/. 28,111.54 S/. 28,711.69
S/. 8,681.67 S/. 8,417.87 S/. 9,482.36 S/. 9,309.06 S/. 9,312.18 S/. 9,315.31 S/. 8,433.46 S/. 8,613.51
S/. 20,257.24 S/. 19,641.69 S/. 22,125.50 S/. 21,721.14 S/. 21,728.42 S/. 21,735.73 S/. 19,678.08 S/. 20,098.18

24.16 21.82 24.10 24.13 24.13 24.14 21.86 23.97

10897.5 13280.56 11682.79

 14 15 16 17 18 19 20 21
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/. 96,212.00
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/. 62,820.20
S/. 2,943.00 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/. 53,035.60 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/. 1,250.00 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/. 30,671.00 S/. 29,271.00 S/. 31,331.40 S/. 31,331.40 S/. 31,331.40 S/. 30,691.80 S/. 33,979.80 S/. 33,391.80
S/. 250.00 S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00 S/. 250.00 S/. 0.00 S/. 0.00
S/. 30,421.00 S/. 29,021.00 S/. 31,331.40 S/. 31,081.40 S/. 31,331.40 S/. 30,441.80 S/. 33,979.80 S/. 33,391.80
S/. 119.93 S/. 109.29 S/. 98.59 S/. 87.84 S/. 77.05 S/. 66.20 S/. 55.29 S/. 44.34
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/. 30,172.28 S/. 28,782.93 S/. 31,104.03 S/. 30,864.77 S/. 31,125.57 S/. 30,246.82 S/. 33,795.72 S/. 33,218.68
S/. 9,051.69 S/. 8,634.88 S/. 9,331.21 S/. 9,259.43 S/. 9,337.67 S/. 9,074.05 S/. 10,138.72 S/. 9,965.60
S/. 21,120.60 S/. 20,148.05 S/. 21,772.82 S/. 21,605.34 S/. 21,787.90 S/. 21,172.78 S/. 23,657.01 S/. 23,253.07

24.03 24.03 24.18 24.00 24.20 22.01 24.15 24.17

 22 23 24
S/. 96,212.00 S/. 96,212.00 S/. 96,212.00
S/. 62,820.20 S/. 62,820.20 S/. 65,520.20
S/. 2,943.00 S/. 2,943.00 S/. 5,643.00
S/. 58,577.20 S/. 58,577.20 S/. 58,577.20
S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
S/. 33,391.80 S/. 33,391.80 S/. 30,691.80
S/. 0.00 S/. 0.00 S/. 250.00
S/. 33,391.80 S/. 33,391.80 S/. 30,441.80
S/. 33.33 S/. 22.28 S/. 11.16
S/. 128.78 S/. 128.78 S/. 128.78
S/. 33,229.68 S/. 33,240.74 S/. 30,301.85
S/. 9,968.91 S/. 9,972.22 S/. 9,090.56
S/. 23,260.78 S/. 23,268.52 S/. 21,211.30

24.18 24.18 22.05

 BALANCE GENERAL

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 ¿

Yt = Flujo de ingresos del proyecto

Ct = Flujo de egresos del proyecto
i = Tasa de descuento (COK)
t = Vida útil del proyecto

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 ¿

2135280 S/. 723,210.92

15.1786289345024 15.178628934503

140676.737616684 S/. 47,646.66

93030.08

FLUJO DE
FACTOR DE
ACTUALIZACION
EFECTIVO EG - costo b- ingreso
ACTUALIZADO

1.000 -80764.8 80764.8 0

0.893 21041.354910714 48305.43080357 69346.78571429
0.797 22426.512675383 42718.89548788 65145.40816327
0.712 19062.768697044 36220.06430223 55282.83299927
0.636 18520.406066056 34767.53060096 53287.93666701
0.567 16394.220130763 31184.2947505 47578.51488126
0.507 14764.354325618 27716.46253265 42480.81685827
0.452 12780.049357338 27945.31237881 40725.36173615
0.404 12839.697215358 24234.68292036 37074.38013572
0.361 11251.976676166 21214.03236095 32466.00903711
0.322 10046.407746577 18941.10032227 28987.50806885
0.287 8970.0069165862 16911.69671632 25881.7036329
 0.257 7251.743222763 15856.92073518 23108.66395795
0.229 6609.8918371104 12606.2723356 19216.16417271
0.205 6198.3878685702 11787.61181244 17985.99968101
0.183 5278.5001168821 10040.50831162 15319.0084285
0.163 5089.8228204526 9596.150892605 14685.97371306
0.146 4508.0735758856 8604.40295363 13112.47652952
0.130 4057.5755902843 7649.992739641 11707.56832993
0.116 3519.5467597464 7651.31845843 11170.86521818
0.104 3509.2254789148 6647.629496631 10156.85497555
0.093 3078.811983078 5826.5333758 8905.345358878
0.083 2748.9392706053 5202.261942678 7951.201213284
0.074 2454.4100630405 4644.876734534 7099.286797575
0.066 1997.0853514375 4341.563574969 6338.648926406
VAN S/. 143,634.97
C/B = 146.00%

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

S/. 62,948.98 S/. 62,948.98 S/. 62,948.98 S/. 65,898.98

S/. 62,820.20 S/. 62,820.20 S/. 62,820.20 S/. 65,520.20

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/. 33,263.02 S/. 33,263.02 S/. 33,263.02 S/. 30,313.02

S/. 2,309.63 S/. 2,320.64 S/. 2,331.70 S/. 2,342.81

S/. 44.34 S/. 33.33 S/. 22.28 S/. 11.16

S/. 30,909.04 S/. 30,909.04 S/. 30,909.04 S/. 27,959.04

S/. 576,938.42 S/. 607,847.46 S/. 638,756.51 S/. 666,715.55

 EVALUACION COSTO - BENEFICIO

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%

Nuevos Soles MES

COSTOS FIJOS 10112.47
 PUNTO DE PUNTO DE
Margen
EQUILIBRIO EQUILIBRIO
Ponderado
en Unidades en soles

2.89 145.9 7,297

3.36 142.2 7,819
5.38 145.9 9,486
2.59 142.2 7,819
0.18 22.7 860

0.30 11.4 836

0.20 11.4 640

0.80 22.7 2,047

15.69 644 36,803

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.

valen a una venta de $17,500.00.

 RATIOS FINANCIEROS

CUENTAS DE LOS ESTADOS FINANCIEROS DE DAY SPA

ABREV PRINCIPALES CTAS 1ER TRIMESTRE 2DO TRIMESTRE
AC Activo Corriente S/. 136,033.92 S/. 147,566.04
PC Pasivo Corriente S/. 29,655.10 S/. 32,382.32
Exit Existencias S/. 46,214.80 S/. 46,214.80
CyB Caja y Bancos S/. 77,966.36 S/. 89,189.42
Patri Patrimonio S/. 81,923.99 S/. 142,499.33
PNC Pasivo No Corriente S/. 0.00 S/. 0.00
UN Utilidad Neta S/. 54,423.99 S/. 60,575.33
TA Total Activo S/. 165,222.14 S/. 176,754.26
IME Inmueble Maquinaria y Eq S/. 27,919.00 S/. 27,919.00
TP Total Pasivo S/. 76,589.37 S/. 72,895.13
UB Utilidad Bruta S/. 77,748.56 S/. 86,536.19
VN Ventas Netas S/. 237,055.20 S/. 251,548.80
CPCC Cuentas por Cobrar Comerciales S/. 0.00 S/. 0.00
CV Costo de Ventas S/. 157,188.90 S/. 163,735.80
AF Activo fijo S/. 27,919.00 S/. 27,919.00
UAI Utilidad antes de los impuestos S/. 54,423.99 S/. 60,575.33
GF Gastos financieros S/. 731.39 S/. 640.46
GO Gastos operacionales #VALUE! #VALUE!
CS Capital social S/. 27,500.00 S/. 27,500.00

1. RATIOS DE LIQUIDEZ 1ER TRIMESTRE 2DO TRIMESTRE

Liquidez General (AC/PC) 4.59 4.56
UNIDADES MONETARIPrueba Acida ( (AC-EXIS)/PC) 3.03 3.13
Prueba Defensiva (CB/PC) 2.63 2.75
Capital de Trabajo (AC-PC) 106379 115184

2. RATIOS DE GESTION O ACTIVIDA 1ER TRIMESTRE 2DO TRIMESTRE

Rotacion de Inmueble Maquinaria y
8.49 9.01
Equipo
VECES Rotacion de existencias 3.40 3.54
Rotacion de caja y bancos 118.40 127.64
Rotacion de activos totales 1.43 1.42
Rotacion de activo fijo 8.49 9.01

3. RATIOS DE SOLVENCIA O APAL 1ER TRIMESTRE 2DO TRIMESTRE

Estructura de capital(Pasivo
0.93 0.51
total/Patrimonio)
PORCENTAJE Endeudamiento total 0.46 0.41

4. RATIOS DE RENTABILIDAD 1ER TRIMESTRE 2DO TRIMESTRE

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

9.74 9.67 9.16 9.67 10.40

3.89 3.87 3.60 3.81 4.16
126.80 124.82 126.02 129.55 128.49
1.48 1.49 1.44 1.45 1.51
9.74 9.67 9.16 9.67 10.40

3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE

0.33 0.23 0.16 0.12 0.09

0.37 0.34 0.30 0.26 0.22

3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE

0.35 0.35 0.35 0.35 0.35

0.31 0.23 0.19 0.16 0.15

0.23 0.23 0.24 0.24 0.23
0.34 0.34 0.35 0.35 0.34
8VO TRIMESTRE
S/. 161,267.54
S/. 36,026.83
S/. 46,214.80
S/. 101,459.92
S/. 531,486.25
S/. 0.00
S/. 67,740.60
S/. 190,455.76
S/. 27,919.00
S/. 36,026.83
S/. 96,772.28
S/. 288,636.00
S/. 0.00
S/. 191,160.60
S/. 27,919.00
S/. 67,740.60
S/. 0.00
#VALUE!
S/. 27,500.00

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

4.50 Liquidez General (AC/PC) 3.10

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

Prueba Defensiva (CB/PC) Capital de

2.90 130000
2.85 125000
2.80
120000
2.75
115000
2.70 Prueba Defensiva
(CB/PC) 110000
2.65
2.60 105000

2.55 100000
2.50 95000
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Rotacion de Inmueble Maquinaria y Est

Equipo
12.00 1.00
0.90
10.00 0.80
0.70
8.00 0.60
6.00 Rotacion de Inmueble 0.50
Maquinaria y Equipo 0.40
4.00 0.30
0.20
2.00 0.10
0.00
0.00
0 1 2 3
0 1 2 3 4 5 6 7 8 9
 Endeudamiento total 0.36
Rentabili
0.50
0.45
0.35
0.40
0.35
0.30 0.34
0.25 Endeudamiento total
0.20 0.33
0.15
0.10 0.32
0.05
0.00 0.31
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

0.70 Rentabilidad sobre el patrimonio Rentab

0.25
0.60

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)

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 total/

Patrimonio)
1.00
0.90
0.80
0.70
0.60 Estructura de capi-
0.50 tal(Pasivo total/
0.40 Patrimonio)
0.30
0.20
0.10
0.00
0 1 2 3 4 5 6 7 8 9
 Rentabilidad sobre la inversion

Rentabilidad sobre la
inversion

0 1 2 3 4 5 6 7 8 9

Rentabilidad sobre ventas

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

Torta Selva alegre

-          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 tres leches

-          1K DE HARINA
300 ml de leche
-          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

COSTO DE PRODUCCION PARA BOMBONES 21 bombones

Descripcion Unid Cant P.unit Sub total

CHOCOLATE BLANCO/NORMAL Caja 300gr 9.60 4.80
DULCE DE LECHE/MANJAR BLANCO bolsa 300gr 5.20 5.20
MOLDE DISEÑO 1 1 1.50 1.50
EMPAQUE PRESENTACION(bolsitas de carton) ciento 21unid. 1.00 1.00
ENVASE/ taper transparente Unid 1 0.50 0.50
SUB TOTAL 13.00
COSTO POR UNIDAD $ 1.20
costo por caja 25.2

COSTO DE PRODUCCION CHOCOLATES DISEÑO DISNEY 14 chocolates

Descripcion Unid Cant P.unit Sub total

CHOCOLATE Caja 500gr 6.40 6.40
ALMENDRA,MANI gramos 100gr 6.00 6.00
PALITOS DE MADERA Ciento 14unid. 0.30 0.30
MOLDE DISEÑO 1 1 1.50 1.50
EMPAQUE PRESENTACION(bolsas celofan) Ciento 14unid. 0.40 0.40
ENVASE/ taper transparente Unid 1 0.50 0.50
SUB TOTAL 15.10
COSTO POR UNIDAD $ 3.50
costo por caja 49.00

COSTO DE PRODUCCION CHOCOLATES DELICIOUS ROMANCE 15 chocolates

 Descripcion Unid Cant P.unit Sub total
CHOCOLATE Caja 300gr 4.80 4.80
ALMENDRA,MANI gramos 0.50gr 3.00 3.00
DULCE DE LECHE/MANJAR BLANCO bolsa 200gr 3.50 3.50
PALITOS DE MADERA Ciento 15unid. 0.30 0.30
MOLDE DISEÑO 1 1 1.50 1.50
EMPAQUE PRESENTACION(bolsas celofan) Ciento 15unid. 0.50 0.50
ENVASE Unid. 1 0.50 0.50
SUB TOTAL 14.10
COSTO POR UNIDAD $ 2.50
costo por caja 37.50

COSTO DE PRODUCCION CHOCOLATES PERSONALIZADOS 15 chocolates

Descripcion Unid Cant P.unit Sub total

CHOCOLATE Caja 500gr 4.80 4.80
ALMENDRA,MANI gramos 0.50gr 3.00 3.00
PECANAS gramos 0.50gr 3.00 3.00
TINTES gramos 0.50gr 1.50 0.75
POLVO NACARADO gramos 0.50gr 1.50 0.75
DULCE DE LECHE/MANJAR BLANCO bolsa 200gr 3.50 3.50
PASAS gramos 200gr 3.00 3.00
MOLDE DISEÑO 1 1 1.50 1.50
EMPAQUE PRESENTACION(bolsas celofan) Ciento 15unid. 0.50 0.50
ENVASE Unid. 1 0.50 0.50
SUB TOTAL 21.30
COSTO POR UNIDAD $ 4.00
costo por caja 60
29.825 COSTO ADMINISTRATIV 7.44
3.5 MANO DE OBRA 3.73
4.5 CUOTA FINANCIERA 1.73
2 GASTOS ADMINISTRATIVOS 1.98
2
0.5
1.5
3
2.5
2.5
0.3
0
5
2.5

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

50% P.V x caja

12.6 37.8

50% P.V x caja

24.5 73.50
50% P.V x caja
18.75 56.25

50% P.V por caja

30 90