CUADRO FINANCIERO DE ACTIVO FIJO DE FRUGOS NATURALES

CUADRO N°01
Maquinaria Equipo y Herramienta
Cant Descripción Precio
1 COCINA INDUSTRIAL CON MESA DE ACERO LCCNX PERÚ S/ 1,500.00
1 ENVASADORA S/ 2,200.00
1 LAVADORA DE ALIMENTOS S/ 1,100.00
2 ETIQUETADORA S/ 2,300.00
1 BALANZA INDUSTRIAL S/ 120.00
1 EXTINTOR 4KG S/ 70.00
1 COMPUTADORA Intel Core i7 S/ 2,729.00

Total Maquinaria, Equipo y herramienta

CUADRO N°02
Muebles inmuebles y enseres

Cantidad Descripcion Precio

6 OLLA INDUSTRIAL S/.150.00

6 CUCHARON INDUSTRIAL S/.10.00
1 COLADOR INDUSTRIAL INOX 30 S/.269.00
10 SECADORES S/.4.00
2 TACHOS GRANDES S/.12.00
4 TACHOS PEQUEÑOS S/.4.00
2 ESCRITORIO S/.120.00
4 SILLAS S/.45.00

Total de muebles, inmuebles y enseres S/.614.00

RESUMEN
 Activo Fijo y tangible
a) Maquinaria, equipo y herramienta
b) Muebles inmuebles y enseres
c) Activo fijo intangible
d) Suminstros
TOTAL ACTIVO FIJO
OS NATURALES
CUADRO N°03
ta Activo fijo intangible
Total Descripción Total
S/ 3,000.00 Minuta y Escritura S/. 300.00
S/ 460.00 REGISTROS PUBLICOS (SUNARP) S/. 20.00
S/ 4,400.00 Nombramiento del Gerente S/. 28.00
S/ 4,600.00 Libros Contables S/. 20.00
S/ 240.00 Defensa civil S/. 167.70
S/ 70.00 Registro de la marca (INDECOPI) S/. 530.00
S/ 2,729.00 Licencia de Funcionamiento S/. 207.00
Acondicionamiento del Local S/. 1,500.00
Publicidad en Facebook, Tik Tok, Instagram S/. 450.00

Total activo fijo intangible S/. 3,222.70

S/ 15,499.00

CUADRO N°04
Suministros
MANDIL 10
POLOS BLANCOS 10
Total GORROS 10
MASCARILLAS O PROTECTOR 10
S/.300.00 GUANTES 5
S/.20.00 Total de Suminstros
S/.269.00
S/.4.00
S/.12.00
S/.4.00
S/.120.00
S/.45.00

S/.774.00
S/. 15,499.00
S/. 774.00
S/. 3,222.70
S/. 432.00
S/. 19,927.70
 S/.8.00 S/.32.00
S/.7.00
S/.2.00 S/.200.00
S/.1.50
S/.1.50 S/.200.00
S/.20.00 S/.432.00
 CAPITAL DE TRAB
Total materia prima e insumos
Materia prima e insumos
Cantidad Descripcion Cu x Unid Costo unitario
1 BETERRAGA S/100.00 S/.40.00
1 PIÑA S/111.11 S/.36.00
0.1 CMC S/833.33 S/.48.00

0.01 ESTABILIZADOR S/.10.00

S/40,000.00
1 STEVIA S/40.00 S/.100.00
1 SORBATO S/83.33 S/.48.00
2600 ETIQUETA S/1.54 S/.1.00
1 GAS S/33.33 S/.120.00
520 CAJAS PARA 6 BOTELLAS S/25.64 S/.0.30
2600 ENVASE DE VIDRIO S/3.08 S/.0.50

Total materia prima e insumos S/.41,231.37 S/.403.80

4000 BOTELLAS DE FRUGOS S/1.10

48000
1000
33.3333333333333

CUADRO
Serv
CANT. DESCRIPCION MONTO A RECIBIR GRATIFICACIÓN

1 GERENTE GENERAL S/.1,500.00 S/.500.00

1 LOGISTICA S/.1,250.00 S/.500.00
1 OPERATIVO 1 S/.1,025.00 S/.500.00
1 OPERATIVO 2 S/.1,025.00 S/.500.00
1 Marketing S/.1,100.00 S/.500.00
Total servicio a personal

RESUMEN
CAPITAL DE TRABAJO
a) Materia prima, e insumos S/. 4,404.90
b) Servicio a personal S/. 6,000.00
c) Servicios a terceros S/. 3,915.00
TOTALCAPITAL DE TRABAJO S/. 14,319.90

ACTIVO FIJO S/. 19,927.70

CAPITAL DE TRABAJO S/.14,319.90
TOTAL INVERSION S/.34,247.60
CAPITAL DE TRABAJO
CUADRO N°06
servicio a terceros
Total mensual DESCRIPCION TOTAL

S/.40.00 ALQUILER S/. 2,000.00

S/.36.00 LUZ S/. 600.00
S/.4.80 AGUA S/. 250.00
TELEFONO, CABLE Y INTERNET S/. 65.00
S/.0.10

S/.100.00 PUBLICIDAD S/. 500.00

S/.48.00 Movilidad S/. 500.00

S/.2,600.00

S/.120.00

S/.156.00

S/.1,300.00

S/. 4,404.90
TOTAL SERVICIOS A S/. 3,915.00
TERCEROS

CUADRO N°07 - PLANILLAS

Servicio del Personal
CTS DECUENTO ONP
CTS DESCUENTO ONP MENSUAL ES SALUD (9%)
MENSUAL (13%)
S/.1,500.00 S/.41.67 S/.195.00 S/.195.00 S/. 1,350.00
S/.0.00 S/.41.67 S/.162.50 S/.0.00 S/. 1,620.00
S/.1,500.00 S/.41.67 S/.133.25 S/.195.00 S/. 1,620.00
S/.1,500.00 S/.41.67 S/.133.25 S/.195.00 S/. 1,620.00
S/.0.00 S/.0.00 S/.143.00 S/.0.00 S/. 0.00

MOD S/. 3,000.00

GASTOS ADM S/.1,500.00
GASTO DE VENTAS S/. 1,500.00
 BETERRAGA 1 Kg 12
500 Kg 6000

PIÑA 1 Unidad 6
500 Unidad 3000

1 paquete 6 botella
500 paquete 3000 botellas

1000 paquete 6000 botellas

ES SALUD SUELDO NETO EN

SUELDO MENSUAL SUELDO BRUTO
MENSUAL S/
S/. 135.00 S/. 1,500.00 S/. 18,000.00 S/. 20,195.00
S/. 135.00 S/. 1,500.00 S/. 18,000.00 S/. 18,662.50
S/. 135.00 S/. 1,500.00 S/. 18,000.00 S/. 20,133.25
S/. 135.00 S/. 1,500.00 S/. 18,000.00 S/. 20,133.25
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 6,000.00 S/. 72,000.00 S/. 79,124.00
 BOTELLAS
BOTELLAS

BOTELLAS
BOTELLAS

TOTAL PAGO
ADMINISTRATIVO
S/. 21,740.00
S/. 20,445.00
S/. 21,886.50
S/. 21,886.50
S/. 143.00
S/. 85,958.00
 Estructura de financiamiento
Descripción Aporte Financiado Aporte propio
Act. fijo S/.19,927.70
Capital de trabajo S/.10,274.28 S/.4,045.62
S/. S/.10,274.28 S/.23,973.32
% 30% 70%

PERIODO CAPITAL AMORTIZACION

0 S/.10,274.28
1 S/.9,530.89 S/.743.39
2 S/.8,768.67 S/.762.22
3 S/.7,987.16 S/.781.52
4 S/.7,185.85 S/.801.31
5 S/.6,364.25 S/.821.60
6 S/.5,521.84 S/.842.41
7 S/.4,658.10 S/.863.74
8 S/.3,772.48 S/.885.61
9 S/.2,864.44 S/.908.04
10 S/.1,933.40 S/.931.04
11 S/.978.79 S/.954.61
12 S/.0.00 S/.978.79
TOTAL S/.12,700.00 S/.10,274.28

ESTRUCTURA DE COSTOS Y GA

AÑO 1
RUBRO MESES/SOLES

1. COSTOS DE PRODUCCION
MATERIALES ; MP E INSUMOS
S/.4,404.90 S/.52,858.80

Mano de obra directa S/.3,000.00 S/.36,000.00

TOTAL COSTOS DE PRODUCCION S/.88,858.80
2. GASTOS ADMINISTRATIVOS
ALQUILER S/.2,000.00 S/.24,000.00
SUELDOS Y SALARIOS S/.1,500.00 S/.18,000.00
AGUA S/.250.00 S/.3,000.00
LUZ S/.600.00 S/.7,200.00
INTERNET, CABLE,TELEFONO, GAS S/.65.00 S/.780.00

DEPRECIACIONES:
MAQ,EQUIP Y HERRAM. 20%
S/.3,099.80

MUEBLES , INM,ENSERES : 10% S/.77.40

TOTAL GASTOS ADMINISTRATIVOS S/.56,157.20
SUELDOS Y SALARIOS S/.1,500.00 S/.18,000.00
PUBLICIDAD S/.500.00 S/.6,000.00
TOTAL GASTO DE VENTAS S/.24,000.00
3. GASTOS FINANCIEROS :
INTERES S/.1,768.64
Amortización S/.10,274.28
TOTAL COSTOS Y GASTOS S/.181,058.92

Estim

Cantidad Descripcion precio venta

4000.0 BOTELLAS DE FRUGOS S/.4.00
TOTAL

INGRESOS POR VENTAS

COSTO DE DE VENTAS
UTILIDAD BRUTA
SUELDOS Y SALARIOS
GASTOS ADMINISTRATIVOS
GASTOS DE VENTA
OTROS GASTOS
UTILIDAD OPERATIVA
DEPRECIACIÒN
INGRESOS FINANCIEROS
GASTOS FINANCIEROS
AMORTIZACION
UTILIDAD ANTES DEL IMPUESTO
IMPUESTO A LA RENTA (29.5%)
UTILIDAD NETA
 total
S/.19,927.70
S/.14,319.90
S/.34,247.60
100%

INTERES CUOTA
N°
S/.260.19 S/.1,003.58 TEM
S/.241.36 S/.1,003.58 TEA
S/.222.06 S/.1,003.58 CUOTA
S/.202.27 S/.1,003.58 S/.1,003.58
S/.181.97 S/.1,003.58
S/.161.17 S/.1,003.58
S/.139.84 S/.1,003.58
S/.117.96 S/.1,003.58
S/.95.53 S/.1,003.58
S/.72.54 S/.1,003.58
S/.48.96 S/.1,003.58
S/.24.79 S/.1,003.58
S/.1,768.64

UCTURA DE COSTOS Y GASTOS

2% 2% 2% 2%
AÑO 2 2 AÑO 4 AÑO 5

S/.53,915.98 S/.54,994.30 S/.56,094.18 S/.57,216.07

S/.36,720.00 S/.37,454.40 S/.38,203.49 S/.38,967.56

S/.90,635.98 S/.92,448.70 S/.94,297.67 S/.96,183.62

S/.24,480.00 S/.24,969.60 S/.25,468.99 S/.25,978.37

S/.18,360.00 S/.18,727.20 S/.19,101.74 S/.19,483.78
S/.3,060.00 S/.3,121.20 S/.3,183.62 S/.3,247.30
S/.7,344.00 S/.7,490.88 S/.7,640.70 S/.7,793.51
 S/.795.60 S/.811.51 S/.827.74 S/.844.30

S/.3,099.80 S/.3,099.80 S/.3,099.80 S/.3,099.80

S/.77.40 S/.77.40 S/.77.40 S/.77.40

S/.57,216.80 S/.58,297.59 S/.59,400.00 S/.60,524.46
S/.18,360.00 S/.18,727.20 S/.19,101.74 S/.19,483.78
S/.6,120.00 S/.6,242.40 S/.6,367.25 S/.6,494.59
S/.24,720.00 S/.25,461.60 S/.26,225.45 S/.27,012.21

S/.172,572.78 S/.176,207.89 S/.179,923.12 S/.183,720.29

Estimacion de ventas
2% 2%
meses /nuevos soles año…1 año…2 año…3
S/. 16,000.00 S/.192,000.00 S/.192,038.40 S/.192,076.81
S/.16,000.00 S/.192,000.00 S/.192,038.40 S/.192,076.81

ESTADO DE RESULTADOS
AÑO 1 AÑO 2 AÑO 3 AÑO 4
S/.192,000.00 S/.192,038.40 S/.192,076.81 S/.192,115.22
S/.52,858.80 S/.53,915.98 S/.54,994.30 S/.56,094.18
139,141.20 138,122.42 137,082.51 136,021.04
S/.36,000.00 S/.36,720.00 S/.37,454.40 S/.38,203.49
S/.52,980.00 S/.54,039.60 S/.55,120.39 S/.56,222.80
S/.24,000.00 S/.24,720.00 S/.25,461.60 S/.26,225.45

26,161.20 22,642.82 19,046.12 15,369.31

3,177.20 3,177.20 3,177.20 3,177.20

S/.1,768.64
S/.10,274.28
10,941.08 19,465.62 15,868.92 12,192.11
S/. 3,227.62 S/. 5,742.36 S/. 4,681.33 S/. 3,596.67
S/. 7,713.46 S/. 13,723.26 S/. 11,187.59 S/. 8,595.43
 12
2.53%
35.00%

S/.1,003.58
 2% 2%
año…4 año…5
S/.192,115.22 S/.192,153.65
S/.192,115.22 S/.192,153.65

AÑO 5
S/.192,153.65
S/.57,216.07
134,937.58
S/.38,967.56
S/.57,347.26
S/.27,012.21

11,610.56
3,177.20

8,433.36
S/. 2,487.84
S/. 5,945.52
 FLUJO DE CAJA

Descripción Año 0 Año 1 Año 2 Año 3 Año 4

Ingresos
Ventas S/.192,000.00 S/.192,038.40 S/.192,076.81 S/.192,115.22
Total de Ingresos S/.192,000.00 S/.192,038.40 S/.192,076.81 S/.192,115.22
Egresos
Inversión Inicial S/.34,247.60
Alquiler de Local / Terreno S/.24,000.00 S/.24,480.00 S/.24,969.60 S/.25,468.99
Maquinaria y equipo S/.3,099.80 S/.3,099.80 S/.3,099.80 S/.3,099.80
Muebles y enseres S/.77.40 S/.77.40 S/.77.40 S/.77.40
intangibles S/.0.00 S/.0.00 S/.0.00 S/.0.00
Materia prima/insumos S/.52,858.80 S/.53,915.98 S/.54,994.30 S/.56,094.18
Sueldos y salarios(mod) S/.36,000.00 S/.36,720.00 S/.37,454.40 S/.38,203.49
Pago de Servicios S/.10,980.00 S/.11,199.60 S/.11,423.59 S/.11,652.06
Gastos Administrativos(personal) S/.18,000.00 S/.18,360.00 S/.18,727.20 S/.19,101.74
Gastos de ventas(personal) S/.24,000.00 S/.24,720.00 S/.25,461.60 S/.26,225.45
Pago de préstamo S/.1,768.64
Impuestos S/.3,227.62 S/.5,742.36 S/.4,681.33 S/.3,596.67
Total de Egresos S/.34,247.60 S/.174,012.26 S/.178,315.14 S/.180,889.22 S/.183,519.79
Flujo de caja -S/.34,247.60 S/.17,987.74 S/.13,723.26 S/.11,187.59 S/.8,595.43
Flujo de Acumulado -S/.34,247.60 S/. -16,259.86 S/. -2,536.59 S/. 8,651.00 S/. 17,246.43
VAN S/. 14,478.70
COK 7.00% INGRESOS
TIR 25% EGRESOS

Periodo de Recuperación
 Año 5

S/.192,153.65
S/.192,153.65

S/.25,978.37
S/.3,099.80
S/.77.40
S/.0.00
S/.57,216.07
S/.38,967.56
S/.11,885.11
S/.19,483.78
S/.27,012.21

S/.2,487.84
S/.186,208.13
S/.5,945.52
S/. 23,191.95

S/.787,531.60
S/.722,479.34 S/.1.09

S/ 2.18