FLUJO DE FINANCIAMIENTO NETO (FFN)

PERÍODOS 0 1 2 3 4 5 6
S/ S/ S/ S/ S/ S/ S/
Préstamo
27,000.00 22,500.00 18,000.00 13,500.00 9,000.00 4,500.00 -
-S/ -S/ -S/ -S/ -S/ -S/
Amortizaciones
4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00
-S/ -S/ -S/ -S/ -S/ -S/
Intereses
7,560.00 6,300.00 5,040.00 3,780.00 2,520.00 1,260.00
Escudo Fiscal de la S/ S/ S/ S/ S/ S/
deuda 2,268.00 1,890.00 1,512.00 1,134.00 756.00 378.00
FLUJO DE
S/ -S/ -S/ -S/ -S/ -S/ -S/
FINANCIAMIENTO
27,000.00 9,792.00 8,910.00 8,028.00 7,146.00 6,264.00 5,382.00
NETO

ESTADO DE GANANCIAS Y PERDIDAS

PERÍODOS
1 2 3 4 5 6
S/ S/ S/ S/ S/ S/
VENTAS
32,000.00 31,000.00 32,000.00 30,000.00 33,000.00 36,000.00
S/ S/ S/ S/ S/ S/
Costo de Ventas (-)
5,600.00 5,400.00 5,600.00 4,800.00 5,800.00 6,200.00
S/ S/ S/ S/ S/ S/
UTILIDAD BRUTA
26,400.00 25,600.00 26,400.00 25,200.00 27,200.00 29,800.00
 S/ S/ S/ S/ S/ S/
Gastos de Administración
700.00 660.00 700.00 580.00 780.00 840.00
S/ S/ S/ S/ S/ S/
Gastos de Ventas
400.00 380.00 400.00 340.00 520.00 600.00
S/ S/ S/ S/ S/
Depreciación (10%) -
800.00 800.00 800.00 800.00 800.00
UTILIDAD ANTES DE S/ S/ S/ S/ S/ S/
INTERES 24,500.00 23,760.00 24,500.00 23,480.00 25,100.00 28,360.00
Gastos financieros (intereses) -S/ -S/ -S/ -S/ -S/ -S/
(-) 7,560.00 6,300.00 5,040.00 3,780.00 2,520.00 1,260.00
UTILIDAD ANTES DE S/ S/ S/ S/ S/ S/
IMPUESTOS 16,940.00 17,460.00 19,460.00 19,700.00 22,580.00 27,100.00
-S/ -S/ -S/ -S/ -S/ -S/
Impuesto a la Renta (30%)
5,082.00 5,238.00 5,838.00 5,910.00 6,774.00 8,130.00
S/ S/ S/ S/ S/ S/
UTILIDAD NETA
11,858.00 12,222.00 13,622.00 13,790.00 15,806.00 18,970.00

FLUJO DE CAJA ECONÓMICO

 PERÍODOS
0 1 2 3 4 5 6 Liquid.
S/ S/ S/ S/ S/ S/
Ventas
32,000.00 31,000.00 32,000.00 30,000.00 33,000.00 36,000.00
S/ S/ S/ S/ S/ S/
Egresos
20,932.00 13,328.00 14,388.00 13,480.00 16,124.00 17,620.00
COSTOS DE S/
INVERSIÓN 65,500.00
S/ S/
Terrenos
17,000.00 17,000.00
S/ S/
Edificios
27,000.00 27,000.00
S/ S/
Maquinaria
8,000.00 8,000.00
S/
Equipo
6,000.00
S/ S/
Cambio Capital de Wjo
7,500.00 7,500.00
COSTOS DE
FABRICACIÓN
S/ S/ S/ S/ S/ S/
Mano de Obra
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
S/ S/ S/ S/ S/ S/
Materia Prima
3,500.00 3,300.00 3,500.00 2,700.00 4,100.00 4,100.00
Gastos Indirectos de S/ S/ S/ S/ S/ S/
Fab. 900.00 900.00 1,100.00 1,100.00 1,100.00 1,100.00
COSTOS DE
OPERACIÓN
S/ S/ S/ S/ S/ S/
Administración
700.00 660.00 700.00 580.00 780.00 840.00
S/ S/ S/ S/ S/ S/
Ventas
400.00 380.00 400.00 340.00 520.00 600.00
S/ S/ S/ S/ S/ S/
Imprevistos
350.00 350.00 350.00 350.00 350.00 350.00
S/ S/ S/ S/ S/ S/
Impuestos
5,082.00 5,238.00 5,838.00 5,910.00 6,774.00 8,130.00
-S/ S/ S/ S/ S/ S/ S/ S/
UTILIDAD NETA
65,500.00 11,068.00 17,672.00 17,612.00 16,520.00 16,876.00 18,380.00 52,000.00

FLUJO DE FINANCIAMIENTO NETO (FFN)

 PERÍODOS 0 1 2 3 4 5 6
-S/ S/ S/ S/ S/ S/ S/
FCEco
65,500.00 11,068.00 17,672.00 17,612.00 16,520.00 16,876.00 18,380.00
S/ -S/ -S/ -S/ -S/ -S/ -S/
FFNeto
27,000.00 9,792.00 8,910.00 8,028.00 7,146.00 6,264.00 5,382.00
-S/ S/ S/ S/ S/ S/ S/
FCFinan
38,500.00 1,276.00 8,762.00 9,584.00 9,374.00 10,612.00 12,998.00
-S/ -S/ -S/ -S/ -S/ S/ S/
FCAcumulado
38,500.00 37,224.00 28,462.00 18,878.00 9,504.00 1,108.00 14,106.00

S/ 52,606.00 -S/ 38,500.00 52,606 1.36638961 rentabilidad

14,106 38,500
48%

GIANCARLO ALANIZ