ESTRUCTURA DE LA INVERSION

VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO
I. ACTIVO FIJO
A. TANGIBLES
Maquinaria y/o Equipos S/. 9,448.42
Microondas S/. 145.00 3 Unidad S/. 435.00
Dispensador S/. 669.62 2 Unidad S/. 1,339.24
Maquina para café S/. 395.00 2 Unidad S/. 790.00
Maquina para café express S/. 1,527.09 2 Unidad S/. 3,054.18
Refrigedaror primario S/. 1,200.00 2 Unidad S/. 2,400.00
Licuadora Hamilton 3 velocidades S/. 150.00 2 Unidad S/. 300.00
Tostadora Black & Decker S/. 105.00 1 Unidad S/. 105.00
Extractor de Jugo Black & Decker S/. 125.00 1 Unidad S/. 125.00
Impresora Samsung S/. 150.00 1 Unidad S/. 150.00
Telefono S/. 50.00 1 Unidad S/. 50.00
Caja registradora S/. 700.00 1 Unidad S/. 700.00
Muebles y enseres S/. 3,230.00
Mesa redonda de madera con 4 silla S/. 160.00 10 Unidad S/. 1,600.00
Estanterias S/. 140.00 2 Unidad S/. 280.00
Escritorio S/. 280.00 1 Unidad S/. 280.00
Silla Reclinable S/. 120.00 1 Unidad S/. 120.00
Vitrina S/. 180.00 2 Unidad S/. 360.00
Mesas de acero inoxidable 2 mx 60 S/. 200.00 2 Unidad S/. 400.00
Mueble para caja registradora S/. 120.00 1 Unidad S/. 120.00
Archivador S/. 70.00 1 Unidad S/. 70.00
Otros S/. 105.00
Extintor 40 2 Unidad S/. 80.00
Botiquin 25 1 Unidad S/. 25.00
Total Tangibles S/. 12,783.42

B. INTANGIBLES
Aprobacion de constitucion S/. 600.00 1 documento S/. 600.00
Publicacion extracto S/. 25.00 1 documento S/. 25.00
Afilacion camara de comercio S/. 50.00 1 documento S/. 50.00
Patente
S/. 35.00 1 documento S/. 35.00
Permiso de funcionamiento S/. 40.00 1 documento S/. 40.00

TOTAL INTANGIBLES S/. 750.00

TOTAL ACTIVO FIJO S/. 13,533.42

II. CAPITAL DE TRABAJO

Gastos Administrativos S/. 1,700.00 1 mes S/. 1,700.00

Salarios S/. 7,684.50 1 mes S/. 7,684.50
Materiale S/. 6,052.50 1 mes S/. 6,052.50
Salarios S/. 15,437.00
TOTAL COSTOS S/. 28,970.42
 DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES

VALOR TASA DE VIDA UTIL DEPRECIACION

CANT. UNID. DESCRIPCION TOTAL
UNITARIO DEPRECIACION (MESES) MES
Maquinaria y Equipos S/. 31.33
3 Unidad Microondas S/. 145.00 S/. 435.00 20% 60 S/. 1.45
2 Unidad Dispensador S/. 669.62 S/. 1,339.24 20% 60 S/. 4.46
2 Unidad Maquina para café S/. 395.00 S/. 790.00 20% 60 S/. 2.63
2 Unidad Maquina para café express S/. 1,527.09 S/. 3,054.18 20% 60 S/. 10.18
2 Unidad Refrigedaror primario S/. 1,200.00 S/. 2,400.00 20% 60 S/. 8.00

2 Licuadora Hamilton 3 velocidades 60 S/. 1.00

Unidad S/. 150.00 S/. 300.00 20%
1 Unidad Tostadora Black & Decker S/. 105.00 S/. 105.00 20% 60 S/. 0.35

1 Extractor de Jugo Black & Decker 60 S/. 0.42

Unidad S/. 125.00 S/. 125.00 20%
1 Unidad Impresora Samsung S/. 150.00 S/. 150.00 20% 60 S/. 0.50
1 Unidad Telefono S/. 50.00 20% 60
1 Unidad Caja registradora S/. 700.00 S/. 700.00 20% 60 S/. 2.33
Muebles y enseres S/. 2.69
10 Unidad Mesa redonda de madera con 4 sill S/. 160.00 S/. 1,600.00 10% 120 S/. 1.33
2 Unidad Estanterias S/. 140.00 S/. 280.00 10% 120 S/. 0.23
1 Unidad Escritorio S/. 280.00 S/. 280.00 10% 120 S/. 0.23
1 Unidad Silla Reclinable S/. 120.00 S/. 120.00 10% 120 S/. 0.10
2 Unidad Vitrina S/. 180.00 S/. 360.00 10% 120 S/. 0.30
2 Unidad Mesas de acero inoxidable 2 mx 60 S/. 200.00 S/. 400.00 10% 120 S/. 0.33
1 Unidad Mueble para caja registradora S/. 120.00 S/. 120.00 10% 120 S/. 0.10
1 Unidad Archivador S/. 70.00 S/. 70.00 10% 120 S/. 0.06
Otros S/. 1.50
2 Unidad Extintor 180 S/. 360.00 10% 120 S/. 3.00
1 Unidad Botiquin 180 S/. 180.00 10% 120 S/. 1.50
DEPRECIACION MENSUAL S/. 35.52
 FUENTES DE FINANCIAMIENTO

DESTINO
FUENTE CAPITAL DE
INVERSION FIJA TOTAL %
TRABAJO
APORTE PROPIO S/. 5,000.00 S/. 5,000.00 S/. 10,000.00 35% 7% 2.42%
PRESTAMO S/. 8,533.42 S/. 10,437.00 S/. 18,970.42 65% 24.34% 15.94%

TOTAL S/. 13,533.42 S/. 15,437.00 S/. 28,970.42 100% 18.35%

COK
 PRESTAMO
MONTO S/. 18,970.42
TEA 0.12 0.12
PLAZO 12
SEG DESG 0.077
TEM 0.95 tasa equivalente
TEM SEG DES 0.006
TEM TOTAL 1.0%
CUOTA 1680.74

CRONOGRAMA DE PAGOS
R= S/. 18,970 0.010707450391
MES SALDO AMORT. INTERES CUOTA 0.12085429095
0 18970.42 0.00 0.00 0.00
1 17470.90 1499.52 181.22 1680.74
2 15957.06 1513.84 166.90 1680.74
3 14428.75 1528.30 152.44 1680.74
4 12885.85 1542.90 137.84 1680.74
5 11328.21 1557.64 123.10 1680.74
6 9755.68 1572.52 108.22 1680.74
7 8168.14 1587.55 93.20 1680.74
8 6565.42 1602.71 78.03 1680.74
9 4947.40 1618.02 62.72 1680.74
10 3313.92 1633.48 47.26 1680.74
11 1664.84 1649.08 31.66 1680.74
12 0.00 1664.84 15.90 1680.74 ^
 TM = ((1 + TEA/100)^(1/12)) - 1

TM = 0.009 0.95%
TM = 0.009

1680.7416

n
i (1+i)
R=Px
n
(1 + i) ‑1

R= CUOTA FIJA
P= MONTO DEL PRESTAMO
i= TASA DE INTERES
n= TIEPO

0.010707450391
R= 18970 X
0.12085429095

R= 18970 X 0.088598015895

R = S/. 1,680.74
PROYECCION DE SERVICIOS REALIZADOS

CONCEPTO MES 1 MES 2 MES 3 MES 4 MES 5

CAFÉ 1,200 1,550 1,550 1,705 1,876
SANDWINCHS 1,350 1,650 1,815 1,997 2,196
JUGO DE FRUTAS Y EXTRAS (PRECIO
1,550 1,850 2,035 2,239 2,462
PROMEDIO)
4,100 5,050 5,400 5,940 6,534
PROYECCION DE VENTAS

CONCEPTO P. U. MES 1 MES 2 MES 3 MES 4

CAFÉ S/. 3.5 S/. 4,200.0 S/. 5,425.0 S/. 5,425.0 S/. 5,967.5
SANDWINCHS S/. 3.5 S/. 4,725.0 S/. 5,775.0 S/. 6,352.5 S/. 6,987.8
JUGO DE FRUTAS Y EXTRAS (PRECIO
S/. 3.5 S/. 5,425.0 S/. 6,475.0 S/. 7,122.5 S/. 7,834.8
PROMEDIO)
TOTAL VENTAS S/. 14,350.0 S/. 17,675.0 S/. 18,900.0 S/. 20,790.0
 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL
2,251 2,476 2,476 2,476 2,599 2,729 2,866 25,753
2,635 2,899 1,750 1,750 1,838 1,929 2,026 23,835
2,955 3,250 3,250 3,250 3,413 3,583 3,763 33,600
7,841 8,625 7,476 7,476 7,850 8,242 8,654

MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL

S/. 6,564.3 S/. 7,877.1 S/. 8,664.8 S/. 8,664.8 S/. 8,664.8 S/. 9,098.1 S/. 9,553.0 S/. 10,030.6 S/. 90,134.88
S/. 7,686.5 S/. 9,223.8 S/. 10,146.2 S/. 6,125.0 S/. 6,125.0 S/. 6,431.3 S/. 6,752.8 S/. 7,090.5 S/. 83,421.33
S/. 8,618.2 S/. 10,341.9 S/. 11,376.1 S/. 11,376.1 S/. 11,376.1 S/. 11,944.9 S/. 12,542.1 S/. 13,169.2 S/. 117,601.69
S/. 22,869.0 S/. 27,442.8 S/. 30,187.1 S/. 26,165.9 S/. 26,165.9 S/. 27,474.2 S/. 28,847.9 S/. 30,290.3 S/. 291,157.90
 MANO DE OBRA DIRECTA

Aporte Comision
SNP Comision
Obligtorio Mixta
TOTAL
DESCRIPCION CANTIDAD SUELDO MES 13% 10% 1.60% 1.19%
DESCUENTO
MESEROS 3 S/. 930.00 S/. 93.00 S/. 14.88 S/. 11.07 S/. 356.84
COCINERO 1 S/. 1,200.00 S/. 156.00 S/. 156.00
ASISTENTE DE CAFETIN 1 S/. 930.00 S/. 93.00 S/. 14.88 S/. 11.07 S/. 118.95
TOTAL PLANILLA 5 S/. 3,060.00 S/. 156.00 S/. 186.00 S/. 29.76 S/. 22.13 S/. 631.79
APORTES A PAGAR %

MANO DE OBRA INDIRECTA

Aporte Comision
SNP Comision
Obligtorio Mixta
TOTAL
DESCRIPCION CANTIDAD SUELDO MES 13% 10% 1.60% 1.19%
DESCUENTO
Admi y Supervisora de Cafetin 1 S/. 1,200.00 S/. 120.00 S/. 19.20 S/. 14.28 S/. 153.48
Recepcionista 1 S/. 930.00 S/. 120.90 S/. 120.90
TOTAL PLANILLA 2 S/. 2,130.00 S/. 120.90 S/. 120.00 S/. 19.20 S/. 14.28 S/. 274.38
APORTES A PAGAR %

TOTAL MO
 T
O
T
A
L
ESSALUD
D
TOTAL GRATIFICACION
NETO A PAGAR 9% E
GASTO (CTS)
S
S/. 2,433.16 S/. 251.10 S/. 3,041.10 S/. 2,790.00 C
###
U
S/. 1,044.00 S/. 108.00 S/. 1,308.00 S/. 1,200.00 ###
E
S/. 811.05 S/. 83.70 S/. 1,013.70 S/. 930.00 N
###
T
S/. 4,288.21 S/. 442.80 S/. 5,362.80 S/. 4,920.00 ###
O

ESSALUD

TOTAL GRATIFICACION
NETO A PAGAR 9%
GASTO (CTS)
S/. 1,046.52 S/. 108.00 S/. 1,308.00 S/. 1,200.00
S/. 809.10 S/. 83.70 S/. 1,013.70 S/. 930.00
S/. 1,855.62 S/. 191.70 S/. 2,321.70 S/. 2,130.00

S/. 1,013.70 S/. 930.00

S/. 7,684.50 S/.7,684.50
 EVALUACION COSTO - BENEFICIO

INGRESOS COSTOS
MESES INGRESOS COSTOS 12.00%
ACTUALIZADOS ACTUALIZADOS
0 S/. 28,970.42 1.0000 S/. 0.00 S/. 28,970.42
1 S/. 14,350.00 S/. 15,237.00 0.8929 S/. 12,812.50 S/. 13,604.46
2 S/. 17,675.00 S/. 15,287.00 0.7972 S/. 14,090.40 S/. 12,186.70
3 S/. 18,900.00 S/. 15,287.00 0.7118 S/. 13,452.65 S/. 10,880.98
4 S/. 20,790.00 S/. 15,287.00 0.6355 S/. 13,212.42 S/. 9,715.16
5 S/. 22,869.00 S/. 15,287.00 0.5674 S/. 12,976.48 S/. 8,674.25
6 S/. 27,442.80 S/. 15,537.00 0.5066 S/. 13,903.38 S/. 7,871.53
7 S/. 30,187.08 S/. 22,971.50 0.4523 S/. 13,655.10 S/. 10,391.14
8 S/. 26,165.87 S/. 15,287.00 0.4039 S/. 10,567.95 S/. 6,174.16
9 S/. 26,165.87 S/. 15,287.00 0.3606 S/. 9,435.67 S/. 5,512.65
10 S/. 27,474.16 S/. 15,287.00 0.3220 S/. 8,845.94 S/. 4,922.00
11 S/. 28,847.87 S/. 15,287.00 0.2875 S/. 8,293.07 S/. 4,394.65
12 S/. 30,290.26 S/. 22,971.50 0.2567 S/. 7,774.76 S/. 5,896.21
S/. 139,020.33 S/. 129,194.33
B/C 1.08 Es la division de las actualizaciones de los ingresos y costos del proyecto
1.08 si el resultado es mayor a 1 el proyecto es viable.
ngresos y costos del proyecto
COSTO DE MATERIALES

CONCEPTOS MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7

Tazas y platos de ceramica 60 60 60 60 60 60 60
Jarros y platos de ceramica 50 50 50 50 50 50 50
Cucharas pequeñas metalicas 60 60 60 60 60 60 60
Vasos termicos grandes 350 350 350 350 350 350 350
Vasos termicos pequeños 200 200 200 200 200 200 200
Vasos de vidirio 60 60 60 60 60 60 60
Cucharas pequeñas plasticas 100 100 100 100 100 100 100
Azucareros 12 12 12 12 12 12 12
Crema de leche en polvo 12 12 12 12 12 12 12
Leche evaporada 1/2 litro 10 10 10 10 10 10 10
Chocolate en polvo 250 gr 125 125 125 125 125 125 125
Café tarro 500 gr 100 100 100 100 100 100 100
Chocolate en barra paquete 500 gr 150 150 150 150 150 150 150
Mango 718 718 718 718 718 718 718
Maracuya 718 718 718 718 718 718 718
Frutilla 718 718 718 718 718 718 718
Piña 718 718 718 718 718 718 718
Naranja 718 718 718 718 718 718 718
Mayonesa 50 50 50 50 50 50 50
Mostaza 25 25 25 25 25 25 25
Mortadela 200 200 200 200 200 200 200
Jamon 200 200 200 200 200 200 200
Tomate de riñon 100 100 100 100 100 100 100
Lechuga unidades 50 50 50 50 50 50 50
Pan baguette 558 558 558 558 558 558 558
Oregano 2 2 2 2 2 2 2
Limon 50 50 50 50 50 50 50
Vinagre 2 2 2 2 2 2 2
Sobres de agua aromaticas 2 2 2 2 2 2 2
Te de limon 2 2 2 2 2 2 2
Uniformes 8 2 2 2 2 2 2

PROYECCION DE COSTO DE MATERIALES

CONCEPTOS P. U. MES 1 MES 2 MES 3 MES 4 MES 5 MES 6

Tazas y platos de ceramica S/. 2.75 S/. 165.00 S/. 165.00 S/. 165.00 S/. 165.00 S/. 165.00 S/. 165.00
Jarros y platos de ceramica S/. 3.50 S/. 175.00 S/. 175.00 S/. 175.00 S/. 175.00 S/. 175.00 S/. 175.00
Cucharas pequeñas metalicas S/. 1.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
Vasos termicos grandes S/. 0.25 S/. 87.50 S/. 87.50 S/. 87.50 S/. 87.50 S/. 87.50 S/. 87.50
Vasos termicos pequeños S/. 0.15 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
Vasos de vidirio S/. 1.20 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00
Cucharas pequeñas plasticas S/. 0.03 S/. 3.00 S/. 3.00 S/. 3.00 S/. 3.00 S/. 3.00 S/. 3.00
Azucareros S/. 4.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00
Crema de leche en polvo S/. 1.50 S/. 18.00 S/. 18.00 S/. 18.00 S/. 18.00 S/. 18.00 S/. 18.00
Leche evaporada 1/2 litro S/. 1.50 S/. 15.00 S/. 15.00 S/. 15.00 S/. 15.00 S/. 15.00 S/. 15.00
Chocolate en polvo 250 gr S/. 3.72 S/. 465.00 S/. 465.00 S/. 465.00 S/. 465.00 S/. 465.00 S/. 465.00
Café tarro 500 gr S/. 5.43 S/. 543.00 S/. 543.00 S/. 543.00 S/. 543.00 S/. 543.00 S/. 543.00
Chocolate en barra paquete 500 gr S/. 2.75 S/. 412.50 S/. 412.50 S/. 412.50 S/. 412.50 S/. 412.50 S/. 412.50
Mango S/. 0.60 S/. 430.80 S/. 430.80 S/. 430.80 S/. 430.80 S/. 430.80 S/. 430.80
Maracuya S/. 0.35 S/. 251.30 S/. 251.30 S/. 251.30 S/. 251.30 S/. 251.30 S/. 251.30
Frutilla S/. 0.25 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50
Piña S/. 0.50 S/. 359.00 S/. 359.00 S/. 359.00 S/. 359.00 S/. 359.00 S/. 359.00
Naranja S/. 0.25 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50
Mayonesa S/. 3.05 S/. 152.50 S/. 152.50 S/. 152.50 S/. 152.50 S/. 152.50 S/. 152.50
Mostaza S/. 3.00 S/. 75.00 S/. 75.00 S/. 75.00 S/. 75.00 S/. 75.00 S/. 75.00
Mortadela S/. 2.70 S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00
Jamon S/. 4.30 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00
Tomate de riñon S/. 0.35 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00
Lechuga unidades S/. 0.80 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
Pan baguette S/. 1.50 S/. 837.00 S/. 837.00 S/. 837.00 S/. 837.00 S/. 837.00 S/. 837.00
Oregano S/. 1.25 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50
Limon S/. 0.12 S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00
Vinagre S/. 1.80 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60
Sobres de agua aromaticas S/. 1.60 S/. 3.20 S/. 3.20 S/. 3.20 S/. 3.20 S/. 3.20 S/. 3.20
Te de limon S/. 1.80 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60
TOTAL COSTO MATERIALES S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50
 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL
60 60 60 60 60 #REF!
50 50 50 50 50 #REF!
60 60 60 60 60 #REF!
350 350 350 350 350 #REF!
200 200 200 200 200 #REF!
60 60 60 60 60 #REF!
100 100 100 100 100 #REF!
12 12 12 12 12 #REF!
12 12 12 12 12 #REF!
10 10 10 10 10 #REF!
125 125 125 125 125 #REF!
100 100 100 100 100 #REF!
150 150 150 150 150 #REF!
718 718 718 718 718 #REF!
718 718 718 718 718 #REF!
718 718 718 718 718 #REF!
718 718 718 718 718 #REF!
718 718 718 718 718 #REF!
50 50 50 50 50 #REF!
25 25 25 25 25 #REF!
200 200 200 200 200 #REF!
200 200 200 200 200 #REF!
100 100 100 100 100 #REF!
50 50 50 50 50 #REF!
558 558 558 558 558 #REF!
2 2 2 2 2 #REF!
50 50 50 50 50 #REF!
2 2 2 2 2 #REF!
2 2 2 2 2 #REF!
2 2 2 2 2 #REF!
2 2 2 2 2 #REF!

MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL

S/. 165.00 S/. 165.00 S/. 165.00 S/. 165.00 S/. 165.00 S/. 165.00 S/. 1,980.00
S/. 175.00 S/. 175.00 S/. 175.00 S/. 175.00 S/. 175.00 S/. 175.00 S/. 2,100.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 720.00
 S/. 87.50 S/. 87.50 S/. 87.50 S/. 87.50 S/. 87.50 S/. 87.50 S/. 1,050.00
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 360.00
S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 864.00
S/. 3.00 S/. 3.00 S/. 3.00 S/. 3.00 S/. 3.00 S/. 3.00 S/. 36.00
S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 576.00
S/. 18.00 S/. 18.00 S/. 18.00 S/. 18.00 S/. 18.00 S/. 18.00 S/. 216.00
S/. 15.00 S/. 15.00 S/. 15.00 S/. 15.00 S/. 15.00 S/. 15.00 S/. 180.00
S/. 465.00 S/. 465.00 S/. 465.00 S/. 465.00 S/. 465.00 S/. 465.00 S/. 5,580.00
S/. 543.00 S/. 543.00 S/. 543.00 S/. 543.00 S/. 543.00 S/. 543.00 S/. 6,516.00
S/. 412.50 S/. 412.50 S/. 412.50 S/. 412.50 S/. 412.50 S/. 412.50 S/. 4,950.00
S/. 430.80 S/. 430.80 S/. 430.80 S/. 430.80 S/. 430.80 S/. 430.80 S/. 5,169.60
S/. 251.30 S/. 251.30 S/. 251.30 S/. 251.30 S/. 251.30 S/. 251.30 S/. 3,015.60
S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 2,154.00
S/. 359.00 S/. 359.00 S/. 359.00 S/. 359.00 S/. 359.00 S/. 359.00 S/. 4,308.00
S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 179.50 S/. 2,154.00
S/. 152.50 S/. 152.50 S/. 152.50 S/. 152.50 S/. 152.50 S/. 152.50 S/. 1,830.00
S/. 75.00 S/. 75.00 S/. 75.00 S/. 75.00 S/. 75.00 S/. 75.00 S/. 900.00
S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 6,480.00
S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 10,320.00
S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 420.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 480.00
S/. 837.00 S/. 837.00 S/. 837.00 S/. 837.00 S/. 837.00 S/. 837.00 S/. 10,044.00
S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 30.00
S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00 S/. 72.00
S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 43.20
S/. 3.20 S/. 3.20 S/. 3.20 S/. 3.20 S/. 3.20 S/. 3.20 S/. 38.40
S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 3.60 S/. 43.20
S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 72,630.00
 GASTOS INDIRECTOS

VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO
Gastos Administrativos 1700.00
Alquiler de local 850.00 1 Unidad 850.00 6.8 6.8
Agua 100.00 1 Unidad 100.00 0.8 0.8
Energia Electrica 250.00 1 Unidad 250.00 2 2
Internet (pag.web+p.elec+host) 300.00 1 Unidad 300.00
Telefono fijo 50.00 1 Unidad 50.00 30 #REF!
Mantenimiento de Local 150.00 1 Unidad 150.00 1.2 1.2
Gastos de venta 100.00 40.8 #REF!
Publicidad 100.00 1 Unidad 100.00
TOTAL COSTOS 1800.00
 6.8
0.8
2

#REF!
1.2
#REF!
 PRESUPUESTO DE GASTOS

CONCEPTO 1 2 3 4 5 6 7

A.- COSTOS DIRECTOS S/. 11,415.30 S/. 11,415.30 S/. 11,415.30 S/. 11,415.30 S/. 11,415.30 S/. 11,415.30 S/. 16,778.10
I. MATERIALES S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50
Costo de Materiales S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50

II. MANO DE OBRA DIRECTA S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 10,725.60
Sueldos S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80
Gratificaciones S/. 5,362.80

B.- COSTOS INDIRECTOS S/. 3,857.22 S/. 3,907.22 S/. 3,907.22 S/. 3,907.22 S/. 3,907.22 S/. 4,157.22 S/. 6,228.92
I. GASTOS DE ADMINISTRACION S/. 1,400.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
Alquiler S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
Agua S/. 100.00 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 S/. 250.00
Celulares S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
Mantenimiento de Local S/. 150.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00

II. MANO DE OBRA INDIRECTA S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 4,643.40
Sueldos - Empleados S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70
Gratificaciones S/. 2,321.70

III. GASTOS DE VENTAS S/. 100.00 S/. - S/. - S/. - S/. - S/. 250.00 S/. -
Publicidad S/. 100.00 S/. - S/. - S/. - S/. - S/. 250.00 S/. -

IV. DEPRECIACION S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52
Depreciacion S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52

TOTAL GASTOS S/. 15,272.52 S/. 15,322.52 S/. 15,322.52 S/. 15,322.52 S/. 15,322.52 S/. 15,572.52 S/. 23,007.02
 8 9 10 11 12

S/. 11,415.30 S/. 11,415.30 S/. 11,415.30 S/. 11,415.30 S/. 16,778.10
S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50
S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50

S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 10,725.60
S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80
S/. 5,362.80

S/. 3,907.22 S/. 3,907.22 S/. 3,907.22 S/. 3,907.22 S/. 6,228.92
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00 S/. 850.00
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/. 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/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 4,643.40
S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70
S/. 2,321.70

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

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

S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52
S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52

S/. 15,322.52 S/. 15,322.52 S/. 15,322.52 S/. 15,322.52 S/. 23,007.02
 ESTADO DE PÉRDIDAS Y GANANCIAS

CONCEPTO MES 1 MES 2 MES 3 MES 4 MES 5

A. INGRESOS X VENTAS S/. 14,350.00 S/. 17,675.00 S/. 18,900.00 S/. 20,790.00 S/. 22,869.00
Ventas del Periodo S/. 14,350.00 S/. 17,675.00 S/. 18,900.00 S/. 20,790.00 S/. 22,869.00

B. COSTOS S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50
Materiales S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50

C. UTILIDAD BRUTA S/. 8,297.50 S/. 11,622.50 S/. 12,847.50 S/. 14,737.50 S/. 16,816.50

GASTOS DE OPERACIÓN S/. 9,220.02 S/. 9,270.02 S/. 9,270.02 S/. 9,270.02 S/. 9,270.02
Mano de Obra Directa S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80
Mano de Obra Indirecta S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70
Gastos de Administracion S/. 1,400.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00
Gastos de Ventas S/. 100.00 S/. - S/. - S/. - S/. -
Depreciación equipo S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52

D. UTILIDAD DE OPERACIÓN -S/. 922.52 S/. 2,352.48 S/. 3,577.48 S/. 5,467.48 S/. 7,546.48

GASTOS FINANCIEROS
Intereses de prestamo bancario S/. 181.22 S/. 166.90 S/. 152.44 S/. 137.84 S/. 123.10

E. UTILIDAD ANTES DE IMPUESTOS -S/. 1,139.26 S/. 2,150.06 S/. 3,389.52 S/. 5,294.12 S/. 7,387.86

Impuesto a la Renta -( 29.5%) S/. - S/. 634.27 S/. 999.91 S/. 1,561.77 S/. 2,179.42

UTILIDAD NETA -S/. 1,139.26 S/. 1,515.79 S/. 2,389.61 S/. 3,732.36 S/. 5,208.44

RENTABILIDAD DE VENTAS ((UTILIDAD

NETA/INGRESOS)*100) -7.94 8.58 12.64 17.95 22.78
 #REF! #REF! #REF! #REF! #REF!
-S/. 3,495.47 -S/. 4,501.86 -S/. 3,139.98 S/. 596.87 S/. 5,419.74
 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12
S/. 27,442.80 S/. 30,187.08 S/. 26,165.87 S/. 26,165.87 S/. 27,474.16 S/. 28,847.87 S/. 30,290.26 S/. 291,157.90
S/. 27,442.80 S/. 30,187.08 S/. 26,165.87 S/. 26,165.87 S/. 27,474.16 S/. 28,847.87 S/. 30,290.26 S/. 291,157.90

S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 72,630.00
S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 6,052.50 S/. 72,630.00

S/. 21,390.30 S/. 24,134.58 S/. 20,113.37 S/. 20,113.37 S/. 21,421.66 S/. 22,795.37 S/. 24,237.76 S/. 218,527.90

S/. 9,520.02 S/. 16,954.52 S/. 9,270.02 S/. 9,270.02 S/. 9,270.02 S/. 9,270.02 S/. 16,954.52 S/. 126,809.24
S/. 5,362.80 S/. 10,725.60 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 5,362.80 S/. 10,725.60 S/. 75,079.20
S/. 2,321.70 S/. 4,643.40 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 2,321.70 S/. 4,643.40 S/. 32,503.80
S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 1,550.00 S/. 18,450.00
S/. 250.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. 350.00
S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 35.52 S/. 426.24
S/. -
S/. 11,870.28 S/. 7,180.06 S/. 10,843.35 S/. 10,843.35 S/. 12,151.64 S/. 13,525.35 S/. 7,283.24 S/. 91,718.67

S/. 108.22 S/. 93.20 S/. 78.03 S/. 62.72 S/. 47.26 S/. 31.66 S/. 15.90 S/. 1,198.48

S/. 11,726.54 S/. 7,051.35 S/. 10,729.80 S/. 10,745.11 S/. 12,068.86 S/. 13,458.17 S/. 7,231.82 S/. 90,093.95

S/. 3,459.33 S/. 2,080.15 S/. 3,165.29 S/. 3,169.81 S/. 3,560.31 S/. 3,970.16 S/. 2,133.39 S/. 26,913.80

S/. 8,267.21 S/. 4,971.20 S/. 7,564.51 S/. 7,575.30 S/. 8,508.55 S/. 9,488.01 S/. 5,098.43 S/. 63,180.15

30.13 16.47 28.91 28.95 30.97 32.89 16.83 S/. 239.15

#REF! #REF!
-5485.0337657 -3109.6689669
 #REF! #REF! #REF!
S/. 3,974.10 S/. 5,879.82 S/. 10,191.23
S
FLUJO ECONÓMICO ‑ FINANCIERO

CONCEPTO 1 2 3 4 5 6
INGRESOS (+) 14350 17675 18900 20790 22869 27443

COSTOS (-) 28970 15237 15287 15287 15287 15287 15537

Costo de Inversión 28970
Costo de Materiales 6053 6053 6053 6053 6053 6053
Costo Mano de Obra Directa 5363 5363 5363 5363 5363 5363
Costo Mano de Obra Indirecta 2322 2322 2322 2322 2322 2322
Gastos de Administracion 1400 1550 1550 1550 1550 1550
Gastos de Ventas 100 0 0 0 0 250

FLUJO ECONÓMICO -28970 -887 2388 3613 5503 7582 11906

Préstamo (+) 18970
Amortización (-) 1500 1514 1528 1543 1558 1573
Intereses (-) 181 167 152 138 123 108

FLUJO FINANCIERO -10000 -2568 707 1932 3822 5901 10225

Aporte propio S/. 10,000.00 S/. 71.78
Saldo acumulado S/. 0.00 S/. 12,567.74 S/. 11,860.48 S/. 9,928.22 S/. 13,750.48 S/. 19,651.74 S/. 29,876.80
TIR 17% ECONOMICO TIRF 28.20% FINANCIERO
VAN S/. 9,826.00 ECONOMICO VANF S/. 18,804.48 FINANCIERO

Yt = Flujo de ingresos del proyecto S/. 291,157.90

Ct = Flujo de egresos del proyecto 3.89597599254698
i = Tasa de descuento (COK)
t = Vida útil del proyecto

74732.9822001885

51081.68
 FLUJO DE FACTOR DE
PERIODO EG - costo b- ingreso
EFECTIVO ACTUALIZACION

0 28970.42 -28970.42 1.000

1 15237.00 S/. 14,350.00 -887.00 0.893
2 15287.00 S/. 17,675.00 2388.00 0.797
3 15287.00 S/. 18,900.00 3613.00 0.712
4 15287.00 S/. 20,790.00 5503.00 0.636
5 15287.00 S/. 22,869.00 7582.00 0.567
6 15537.00 S/. 27,442.80 11905.80 0.507
7 22971.50 S/. 30,187.08 7215.58 0.452
8 15287.00 S/. 26,165.87 10878.87 0.404
9 15287.00 S/. 26,165.87 10878.87 0.361
10 15287.00 S/. 27,474.16 12187.16 0.322
11 15287.00 S/. 28,847.87 13560.87 0.287
12 22971.50 S/. 30,290.26 7318.76 0.257
VAN
 7 8 9 10 11 12
30187 26166 26166 27474 28848 30290

22972 15287 15287 15287 15287 22972

6053 6053 6053 6053 6053 6053

10726 5363 5363 5363 5363 10726
4643 2322 2322 2322 2322 4643
1550 1550 1550 1550 1550 1550
0 0 0 0 0 0

7216 10879 10879 12187 13561 7319

1588 1603 1618 1633 1649 32

93 78 63 47 32 16

5535 9198 9198 10506 11880 7271

S/. 35,411.64 S/. 44,609.76 S/. 53,807.89 S/. 64,314.31 S/. 76,194.43 S/. 83,465.63

TEM 0.90%

S/. 92,144.90
3.89597599254698

S/. 23,651.30
 FLUJO DE
EFECTIVO EG - costo b- ingreso
ACTUALIZADO

-28970.42 28970.42 0
-791.9642857143 13604.46429 12812.5
1903.6989795918 12186.70281 14090.40179
2571.6620353499 10880.98465 13452.64668
3497.2559854618 9715.164865 13212.42085
4302.2304200584 8674.254343 12976.48476
6031.848802513 7871.52773 13903.37653
3263.9619512006 10391.14 13655.10195
4393.7919207182 6174.162906 10567.95483
3923.0285006413 5512.645452 9435.673953
3923.9394627393 4922.004868 8845.944331
3898.425606486 4394.647203 8293.07281
1878.5438616346 5896.211898 7774.755759
S/. 9,826.00 C/B = 131.86%
COK 12.0%
PROYECCION

CONCEPTO AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

A. INGRESOS X VENTAS S/. 291,157.90 S/. 320,273.69 S/. 352,301.06 S/. 387,531.17 S/. 426,284.29
Ventas del Periodo S/. 291,157.90 S/. 320,273.69 S/. 352,301.06 S/. 387,531.17 S/. 426,284.29

B. COSTOS S/. 72,630.00 S/. 79,893.00 S/. 87,882.30 S/. 96,670.53 S/. 106,337.58
Materiales S/. 72,630.00 S/. 79,893.00 S/. 87,882.30 S/. 96,670.53 S/. 106,337.58

C. UTILIDAD BRUTA S/. 218,527.90 S/. 240,380.69 S/. 264,418.76 S/. 290,860.64 S/. 319,946.70

GASTOS DE OPERACIÓN S/. 126,809.24 S/. 139,490.16 S/. 153,439.18 S/. 168,783.09 S/. 185,661.40
Mano de Obra Directa S/. 75,079.20 S/. 82,587.12 S/. 90,845.83 S/. 99,930.42 S/. 109,923.46
Mano de Obra Indirecta S/. 32,503.80 S/. 35,754.18 S/. 39,329.60 S/. 43,262.56 S/. 47,588.81
Gastos de Administracion S/. 18,450.00 S/. 20,295.00 S/. 22,324.50 S/. 24,556.95 S/. 27,012.65
Gastos de Ventas S/. 350.00 S/. 385.00 S/. 423.50 S/. 465.85 S/. 512.44
Depreciación equipo S/. 426.24 S/. 468.86 S/. 515.75 S/. 567.32 S/. 624.05

D. UTILIDAD DE OPERACIÓN S/. 91,718.67 S/. 100,890.53 S/. 110,979.59 S/. 122,077.55 S/. 134,285.30

GASTOS FINANCIEROS
Intereses de prestamo bancario S/. 1,198.48 S/. 1,318.33 S/. 1,450.16 S/. 1,595.18 S/. 1,754.69

E. UTILIDAD ANTES DE IMPUES S/. 90,093.95 S/. 99,103.35 S/. 109,013.68 S/. 119,915.05 S/. 131,906.56

Impuesto a la Renta -( 29.5%) S/. 26,913.80 S/. 29,605.18 S/. 32,565.70 S/. 35,822.27 S/. 39,404.49

UTILIDAD NETA S/. 63,180.15 S/. 69,498.17 S/. 76,447.99 S/. 84,092.78 S/. 92,502.06
RENTABILIDAD DE VENTAS
((UTILIDAD
NETA/INGRESOS)*100) 21.70 21.70 21.70 21.70 21.70

Activo 23,533
Préstamo bancario 18,970 18.35% Kd1 a.i. 2.416% Escudo Fiscal 15.94% Kd1 d.i.
Aporte accionistas a 5,000 20.00% Ke a.i. 0.00% Escudo Fiscal 20.00% Kd2 d.i.
Aporte accionistas b 5,000 18.00% Ke a.i. 0.00% Escudo Fiscal 18.00% Ke d.i.
Utilidad neta 63,180

ROI = UN / A 268.47%

WACC: WEIGHTED AVERAGE COST OF CAPITAL ; % D = % DEBT ; % E = % EQUITY ; % A = % ASSET = 100%

Kwacc 20.92%
Kwacc 17.25% A) TASA DE DESCUENTO

INVERSION EN LA EMPRES 23,533 FINANCIAMIENTO(70%)

APORTE PROPIO

EVA US$ 58,257

UTILIDAD NETA US$ 63,180

COSTO FINANCIAMIENTO E 4,924

EVA US$ 58,257

Año Cobros Pagos

0 -S/. 28,970.42
 1 232926.32 200,211.48 LAS CUENTAS POR COBRAR SERÁN DE
2 256218.96 247,615.29 1 80%
3 281840.85 271,861.07 2 80%
4 271271.82 299,047.17 3 80%
5 362341.64 328,951.89 4 70%
5 85%
Td= 11%

0 1 2 3 4 5
-28,970.42 32,714.84 8,603.67 9,979.78 -27,775.35 33,389.75

VANe = 16,280.86
TIRe = 45%
 81%
21%
21%
123%

MONTO PORCENTAJE TASA : COK IMPUESTO kj

10,000 34.52% 2.42% 29.5% 0.59%
18,970 65.48% 15.94% 10.44%
28,970
WACC = 11.02%
EL PAGO
SERÁN EL 100%