FORMATO: COSTOS DE PRODUCCIÓN QUESOS

NOMBRE DEL PROYECTO: Proyecto de qqueso suizo

A PRESUPUESTO DE INVERSION
B CALCULOS TECNICOS
B.I. MEMORIAS DE CALCULO
B. II. PROYECCION DE COSTOS
C PROYECCION FINANCIERA MINIMA A 5 AÑOS.
C.I. COSTOS TOTALES
C.II. PROYECCION DE INGRESOS
C.III. ESTADO DE RESULTADOS
C.IV FLUJO DE EFECTIVO
D ANALISIS DE RENTABILIDAD
D.I. PUNTO DE EQUILIBRIO
D.II. ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
D.III. ESQUEMA DE CAPITALIZACION Y AHORRO
INDICE Proyecto de queso tipo suizo
PRESUPUESTO DE INVERSION
CONCEPTOS UNIDAD CANTIDAD COSTO UNITARIO MONTOS PROGRAMA
ACTIVO FIJO
1 4 S/. 18.00
baldes
1 1 S/. 150.00
mesa
1 2 S/. 50.00
liras
1 3 S/. 50.00
tinas
1 5 S/. 1.00
cucharas
1 3 S/. 400.00
ollas
1 10 S/. 10.00
prensas
1 1 S/. 5.00
coladores
manteles 1 10 S/. 2.00
densimetro 1 1 S/. 70.00
termometro 1 1 S/. 70.00
TOTAL
ACTIVO DIFERIDO
asistencia tecnica 1 1 S/. 800.00
mano de obra 1 1 S/. 1,200.00
TOTAL
INSUMOS DE PRONTA UTILIZACION
Sal 1 1 S/. 1.00
gas 1 1 S/. 40.00
cuajo 1 1 S/. 1.00
leche 100 100 S/. 100.00

TOTAL
SOCIOS TOTAL

S/. 72.00
S/. 150.00
S/. 100.00
S/. 150.00
S/. 5.00
S/. 1,200.00
S/. 100.00
S/. 5.00
S/. 20.00
S/. 70.00
S/. 70.00
S/. 1,942.00

S/. 800.00
S/. 1,200.00
S/. 2,000.00

S/. 1.00
S/. 40.00
S/. 1.00
S/. 10,000.00

S/. 10,042.00
INDICE MEMORIAS DE CALCULO
Proyecto de queso tipo suizo
MEMORIAS DE CALCULO

costos fijos
volumen de cada
material cantidad de materiales presio unitario (S/) precio total (S/)
material
baldes 3 20 L S/. 18.00 S/. 54.00
baldes 18L S/. 12.00 S/. 12.00
liras 2 S/. 50.00 S/. 100.00
tinas 1 70 L S/. 50.00 S/. 50.00
ollas 1 130 L S/. 400.00 S/. 400.00
coladores 1 S/. 5.00 S/. 5.00
manteles 10 50 x50 cm S/. 1.00 S/. 10.00
mesa 1 2x 2 m S/. 150.00 S/. 150.00
termometro 1 S/. 80.00 S/. 80.00
densimetro 1 S/. 80.00 S/. 80.00
agua S/. 1.00 S/. 1.00
prensas 10 1 kg S/. 5.00 S/. 50.00

total de inversion 992

costos variables
Insumos cantidad costos diarios costos mensuales costos anuales
Sal 720 g S/. 0.40 S/. 10.40 S/. 3,296.80
Gas 400 g S/. 1.60 S/. 41.60 S/. 13,187.20
Cuajo 1 y1/8 S/. 1.20 S/. 31.20 S/. 9,890.40
Cloruro de calcio 20 g S/. 0.36 S/. 9.36 S/. 2,967.12
Leche 100 L S/. 100.00 S/. 2,600.00 S/. 824,200.00

TOTAL DE COSTOS S/. 103.56 S/. 2,692.56 S/. 853,541.52

descripcion presentacion p. venta cantida(kg) venta mensual (kg)

queso suizo 1 kg S/. 13.00 10 300

COSTOS TOTALES MENSUALES

TOTAL DE COSTOS FIJOS S/. 1,358.00
TOTAL DE COSTOS VARIABLES S/. 4,232.56
TOTAL S/. 5,590.56
 costos variables de mano de obra
personal cantidad saario diario salario semanal salario mensual salario anual

operarios 1 S/. 30.00 S/. 210.00 S/. 840.00 S/. 10,080.00

acopiadores 1 S/. 25.00 S/. 175.00 S/. 700.00 S/. 8,400.00
TOTAL S/. 55.00 S/. 385.00 S/. 1,540.00 S/. 18,480.00

costos fijos
material de aseo y limpieza
materiales cantidad costo semanal costo mensual costo anual
jabon liquido 1 S/. 7.00 S/. 210.00 S/. 2,520.00
papel higienico 1 S/. 2.00 S/. 60.00 S/. 720.00
lejia 1L S/. 2.00 S/. 60.00 S/. 720.00
TOTAL S/. 11.00 S/. 330.00 S/. 3,960.00

costos fijos
material de aseo y limpieza
materiales cantidad precio unitario
escobas 1 S/. 12.00
trapeadores 1 S/. 12.00
baldes 1 S/. 12.00
TOTAL S/. 36.00
ingreso mensual ingreso anual
S/. 3,900.00 S/. 46,800.00
INDICE Proyecto de queso tipo suizo
PROYECCION DE COSTOS
COSTOS DEL PROYECTO COSTOS AÑO AÑO AÑO AÑO AÑO
CONCEPTO COSTO MENSUAL 1 2 3 4 5
agua S/. 2.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00
baldes S/. 66.00 S/. 792.00 S/. 792.00 S/. 792.00 S/. 792.00 S/. 792.00
liras S/. 100.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
tinas S/. 50.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
ollas S/. 400.00 S/. 4,800.00 S/. 4,800.00 S/. 4,800.00 S/. 4,800.00 S/. 4,800.00
coladores S/. 5.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
manteles S/. 10.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00
mesa S/. 150.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
termometro S/. 80.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00
densimetro S/. 80.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00
agua S/. 1.00 S/. 12.00 S/. 12.00 S/. 12.00 S/. 12.00 S/. 12.00
prensas S/. 50.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
jabon liquido S/. 7.00 S/. 84.00 S/. 84.00 S/. 84.00 S/. 84.00 S/. 84.00
papel higienico S/. 2.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00
lejia S/. 2.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00
escobas S/. 12.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00
trapeadores S/. 12.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00
baldes S/. 12.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00
sal S/. 10.40 S/. 124.80 S/. 124.80 S/. 124.80 S/. 124.80 S/. 124.80
gas S/. 41.60 S/. 499.20 S/. 499.20 S/. 499.20 S/. 499.20 S/. 499.20
cuajo S/. 31.20 S/. 374.40 S/. 374.40 S/. 374.40 S/. 374.40 S/. 374.40
cloruro de calcio S/. 9.36 S/. 112.32 S/. 112.32 S/. 112.32 S/. 112.32 S/. 112.32
leche S/. 2,600.00 S/. 31,200.00 S/. 31,200.00 S/. 31,200.00 S/. 31,200.00 S/. 31,200.00
operarios S/. 840.00 S/. 10,080.00 S/. 10,080.00 S/. 10,080.00 S/. 10,080.00 S/. 10,080.00
acopiadores S/. 700.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00
TOTAL S/. 5,273.56 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72
INDICE Proyecto de queso tipo suizo
COSTOS TOTALES
COSTOS FIJOS AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
agua S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00
baldes S/. 792.00 S/. 792.00 S/. 792.00 S/. 792.00 S/. 792.00
liras S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
tinas S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
ollas S/. 4,800.00 S/. 4,800.00 S/. 4,800.00 S/. 4,800.00 S/. 4,800.00
coladores S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
manteles S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00
mesa S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
termometro S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00
densimetro S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00
agua S/. 12.00 S/. 12.00 S/. 12.00 S/. 12.00 S/. 12.00
prensas S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
jabon liquido S/. 84.00 S/. 84.00 S/. 84.00 S/. 84.00 S/. 84.00
papel higienico S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00
lejia S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00
escobas S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00
trapeadores S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00
baldes S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00 S/. 144.00
TOTAL S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00

COSTOS VARIABLES AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

sal S/. 124.80 S/. 124.80 S/. 124.80 S/. 124.80 S/. 124.80
gas S/. 499.20 S/. 499.20 S/. 499.20 S/. 499.20 S/. 499.20
cuajo S/. 374.40 S/. 374.40 S/. 374.40 S/. 374.40 S/. 374.40
cloruro de calcio S/. 112.32 S/. 112.32 S/. 112.32 S/. 112.32 S/. 112.32
leche S/. 31,200.00 S/. 31,200.00 S/. 31,200.00 S/. 31,200.00 S/. 31,200.00
operarios S/. 10,080.00 S/. 10,080.00 S/. 10,080.00 S/. 10,080.00 S/. 10,080.00
acopiadores S/. 8,400.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00 S/. 8,400.00
 TOTAL S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72

AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

COSTOS FIJOS S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00
COSTOS VARIABLES S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72
COSTOS TOTALES S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72
INDICE Proyecto de queso tipo suizo
PROYECCION DE INGRESOS
VOLUMEN PRECIO VENTAS AÑO AÑO AÑO AÑO
CONCEPTO Venta mensual UNITARIO MENSUAL 1 2 3 4
SUIZO 300.00 13.00 S/. 3,900.00 S/. 46,800.00 S/. 49,140.00 S/. 51,597.00 S/. 54,176.85
 AÑO
5
S/. 56,885.69
INDICE Proyecto de queso tipo suizo
ESTADO DE RESULTADOS
CONCEPTOS AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
( + ) VENTAS S/. 46,800.00 S/. 49,140.00 S/. 51,597.00 S/. 54,176.85 S/. 56,885.69
COSTOS FIJOS S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00
COSTOS VARIABLES S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72
( - ) COSTOS TOTALES S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72
( = ) UTILIDAD BRUTA S/. -16,482.72 S/. -14,142.72 S/. -11,685.72 S/. -9,105.87 S/. -6,397.03
( - ) DEPRECIACION S/. 90.95 S/. 95.50 S/. 100.27 S/. 105.29 S/. 110.55
( = ) UTILIDAD ANTES DE IMPUESTOS S/. -16,573.67 S/. -14,238.22 S/. -11,785.99 S/. -9,211.16 S/. -6,507.58
( - ) IMPUESTOS S/. -1,657.37 S/. -1,423.82 S/. -1,178.60 S/. -921.12 S/. -650.76
( = ) UTILIDAD DEL EJERCICIO S/. -14,916.30 S/. -12,814.40 S/. -10,607.39 S/. -8,290.04 S/. -5,856.82

COSTOS DE DEPRECIACIONES
ACTIVO FIJO VALOR ORIGINAL TASA AÑOS DEP ANUAL VALOR RESCATE
baldes S/. 18.00 10% 15.00 S/. 1.20 S/. 12.00
mesa S/. 150.00 10% 15.00 S/. 10.00 S/. 100.00
liras S/. 50.00 10% 10.00 S/. 5.00 S/. 25.00
tinas S/. 50.00 10% 10.00 S/. 5.00 S/. 25.00
cucharas S/. 1.00 10% 8.00 S/. 0.13 S/. 0.38
ollas S/. 400.00 10% 8.00 S/. 50.00 S/. 150.00
prensas S/. 10.00 10% 8.00 S/. 1.25 S/. 3.75
coladores S/. 5.00 10% 8.00 S/. 0.63 S/. 1.88
manteles S/. 2.00 10% 8.00 S/. 0.25 S/. 0.75
densimetro S/. 70.00 10% 8.00 S/. 8.75 S/. 26.25
termometro S/. 70.00 10% 8.00 S/. 8.75 S/. 26.25
TOTAL S/. 756.00 S/. 90.95 S/. 371.25
INDICE Proyecto de queso tipo suizo

FLUJO DE EFECTIVO
CONCEPTOS / AÑO AÑO 0 AÑO 1 AÑO 2 AÑO 3 AÑO 4
( + ) VENTAS S/. - S/. 46,800.00 S/. 49,140.00 S/. 51,597.00 S/. 54,176.85
( + ) VALOR DE RESCATE S/. - S/. - S/. - S/. - S/. -
( = ) INGRESOS TOTALES S/. - S/. 46,800.00 S/. 49,140.00 S/. 51,597.00 S/. 54,176.85
COSTOS FIJOS S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00
COSTOS VARIABLES S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72
( = ) COSTOS TOTALES S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72
COMPRA ACTIVO FIJO S/. 1,942.00 S/. 1,942.00 S/. - S/. - S/. -
COMPRA ACTIVO DIFERIDO S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00
COMPRA CAPITAL DE TRABAJO S/. - S/. - S/. - S/. - S/. -
( = ) SALDO FINAL S/. -67,224.72 S/. -20,424.72 S/. -16,142.72 S/. -13,685.72 S/. -11,105.87
 AÑO 5
S/. 56,885.69
S/. 371.25
S/. 57,256.94
S/. 12,492.00
S/. 50,790.72
S/. 63,282.72
S/. -
S/. 2,000.00
S/. -
S/. -8,025.78
INDICE Proyecto de queso tipo suizo

PUNTO DE EQUILIBRIO
CONCEPTOS / AÑO AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5
VENTAS S/. 46,800.00 S/. 49,140.00 S/. 51,597.00 S/. 54,176.85 S/. 56,885.69
COSTOS FIJOS S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00 S/. 12,492.00
COSTOS VARIABLES S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72 S/. 50,790.72
COSTOS TOTALES S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72 S/. 63,282.72
PUNTO DE EQUILIBRIO $ S/. -146,496.27 S/. -371,872.20 S/. 799,411.77 S/. 199,867.46 S/. 116,590.53
PUNTO DE EQUILIBRIO % -313% -757% 1549% 369% 205%

INTERPRETACION

El punto de equilibrio indica el porcetaje de ventas que se debe tener para

cubrir los costos totales, sin que se tenga ganancias, es lo minimo que se
debe vender en porcentaje y en valor ($) para no tener perdidas
INDICE Proyecto de queso tipo suizo
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)

TASA DE ACTUALIZACION 10%

AÑO INGRESOS COSTOS FLUJO DE TASA INGRESOS

EFECTIVO (1+t)-n ACTUALIZADOS
0 -67224.72 -67224.72 S/. 0.91
1 S/. 46,800.00 S/. 67,224.72 S/. -20,424.72 S/. 0.91 S/. 42,545.45
2 S/. 49,140.00 S/. 65,282.72 S/. -16,142.72 S/. 0.83 S/. 40,611.57
3 S/. 51,597.00 S/. 65,282.72 S/. -13,685.72 S/. 0.75 S/. 38,765.59
4 S/. 54,176.85 S/. 65,282.72 S/. -11,105.87 S/. 0.68 S/. 37,003.52
5 S/. 57,256.94 S/. 65,282.72 S/. -8,025.78 S/. 0.62 S/. 35,552.06
TOTAL S/. 258,970.79 S/. 328,355.60 S/. -69,384.81 S/. 194,478.19

VAN S/. -54,760.14

TIR 1%
B/C S/. 0.78

CRITERIO DE DECISIÓN

El proyecto es viable de acuerdo a la evaluacion realizada, con los indicadores presentados, se tiene que el
VAN mayor que cero, lo que significa que el proyecto ademas de la recuperacion, las utilidades y ganancias,
se tendra al final de los 5 años una ganancia extra, un excedente de dinero. Se tiene un TIR mayor que la tasa
de evaluacion, lo que indica viabilidad. Y por ultimo la relacion Beneficio-Costo es mayor que 1, lo que
significa, que por cada peso invertido se va a recuperar y se tendra un excedente de .01 pesos
 EGRESOS
ACTUALIZADOS
S/. -61,113.38
S/. 61,113.38
S/. 53,952.66
S/. 49,047.87
S/. 44,588.98
S/. 40,535.43
S/. 249,238.33