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ANLISIS FINANCIERO

costos fijos

Equipo Cantidad Costo/unidad Costo total


DEPRECIACIN ANUAL / U TOTAL DEPRECIACIN ANUAL TOTAL DEPRECIACIN MENSUAL
Congeladora 2 S/. 1 400,00 S/. 2 800,00 S/. 175,00 S/. 350,00 S/. 29,17
Exhibidora 3 S/. 800,00 S/. 2 400,00 S/. 100,00 S/. 300,00 S/. 25,00
Mquina registradora 1 S/. 600,00 S/. 600,00 S/. 75,00 S/. 75,00 S/. 6,25
Aire acondicionado 2 S/. 120,00 S/. 240,00 S/. 15,00 S/. 30,00 S/. 2,50
Computadora 1 S/. 1 400,00 S/. 1 400,00 S/. 175,00 S/. 175,00 S/. 14,58
Abridores 3 S/. 2,00 S/. 6,00
Gndolas 6 S/. 500,00 S/. 3 000,00
Equipo de luces (emergencia) 2 S/. 50,00 S/. 100,00 S/. 6,25 S/. 12,50 S/. 1,04
TV 1 S/. 1 800,00 S/. 1 800,00 S/. 225,00 S/. 225,00 S/. 18,75
Extintor 1 S/. 65,00 S/. 65,00 S/. 1 167,50 S/. 97,29
total S/. 6 737,00 S/. 12 411,00 S/. 194,58
mobiliario
cantidad Costo/unidad Costo total
Mesas 2 S/. 250,00 S/. 500,00
sillas 8 S/. 80,00 S/. 640,00

total S/. 1 140,00

alquiler del local


Costo mensual S/. 4 500,00
Garanta (1 mes) S/. 4 500,00
Remodelacin S/. 2 500,00
Total S/. 11 500,00
salarios

Personal Cantidad Sueldo/mes


Cajero 3 S/. 3 600,00
Mantenimiento 1 S/. 850,00
Motorizado 1 S/. 1 200,00
Seguridad 1 S/. 1 200,00
Total S/. 6 850,00

SERVICIOS BSICOS S/. 1 500,00

INVERSIN S/. 42 395,60

Anualidad S/. 1 063,35 mensualmente


CRONOGRAMA DE PAGOS
perido saldo capital amortizacin inters cuota parcial portes desgravamen cuota final
0 S/. 42 395,60 0 0 0 0 0 0
1 S/. 41 927,38 S/. 468,22 S/. 558,33 S/. 1 026,56 S/. 5,00 S/. 31,80 S/. 1 063,35
2 S/. 41 452,98 S/. 474,39 S/. 552,17 S/. 1 026,56 S/. 5,00 S/. 31,45 S/. 1 063,00

Prstamo S/. 42 395,60 3


4
S/.
S/.
40 972,35
40 485,38
S/. 480,64
S/. 486,97
S/.
S/.
545,92
539,59
S/. 1 026,56
S/. 1 026,56
S/.
S/.
5,00
5,00
S/.
S/.
31,09
30,73
S/. 1 062,65
S/. 1 062,29
5 S/. 39 992,00 S/. 493,38 S/. 533,18 S/. 1 026,56 S/. 5,00 S/. 30,36 S/. 1 061,92
TEA 17% TEM 1,32% 6
7
S/.
S/.
39 492,12
38 985,65
S/. 499,88
S/. 506,46
S/.
S/.
526,68
520,10
S/. 1 026,56
S/. 1 026,56
S/.
S/.
5,00
5,00
S/.
S/.
29,99
29,62
S/. 1 061,55
S/. 1 061,18

perido 5 aos 60 meses 8


9
S/.
S/.
38 472,52
37 952,63
S/. 513,13
S/. 519,89
S/.
S/.
513,43
506,67
S/. 1 026,56
S/. 1 026,56
S/.
S/.
5,00
5,00
S/.
S/.
29,24
28,85
S/. 1 060,80
S/. 1 060,41
10 S/. 37 425,90 S/. 526,74 S/. 499,82 S/. 1 026,56 S/. 5,00 S/. 28,46 S/. 1 060,02
portes S/. 5,00 11 S/. 36 892,22 S/. 533,67 S/. 492,88 S/. 1 026,56 S/. 5,00 S/. 28,07 S/. 1 059,63
12 S/. 36 351,52 S/. 540,70 S/. 485,86 S/. 1 026,56 S/. 5,00 S/. 27,67 S/. 1 059,23
desgravamen 0,075% 13
14
S/.
S/.
35 803,70
35 248,66
S/. 547,82
S/. 555,04
S/.
S/.
478,74
471,52
S/. 1 026,56
S/. 1 026,56
S/.
S/.
5,00
5,00
S/.
S/.
27,26
26,85
S/. 1 058,82
S/. 1 058,41
15 S/. 34 686,31 S/. 562,35 S/. 464,21 S/. 1 026,56 S/. 5,00 S/. 26,44 S/. 1 057,99
16 S/. 34 116,56 S/. 569,75 S/. 456,81 S/. 1 026,56 S/. 5,00 S/. 26,01 S/. 1 057,57
17 S/. 33 539,30 S/. 577,26 S/. 449,30 S/. 1 026,56 S/. 5,00 S/. 25,59 S/. 1 057,15
18 S/. 32 954,44 S/. 584,86 S/. 441,70 S/. 1 026,56 S/. 5,00 S/. 25,15 S/. 1 056,71
19 S/. 32 361,88 S/. 592,56 S/. 434,00 S/. 1 026,56 S/. 5,00 S/. 24,72 S/. 1 056,27
20 S/. 31 761,52 S/. 600,36 S/. 426,19 S/. 1 026,56 S/. 5,00 S/. 24,27 S/. 1 055,83
21 S/. 31 153,25 S/. 608,27 S/. 418,29 S/. 1 026,56 S/. 5,00 S/. 23,82 S/. 1 055,38
22 S/. 30 536,96 S/. 616,28 S/. 410,28 S/. 1 026,56 S/. 5,00 S/. 23,36 S/. 1 054,92
23 S/. 29 912,57 S/. 624,40 S/. 402,16 S/. 1 026,56 S/. 5,00 S/. 22,90 S/. 1 054,46
24 S/. 29 279,95 S/. 632,62 S/. 393,94 S/. 1 026,56 S/. 5,00 S/. 22,43 S/. 1 053,99
25 S/. 28 638,99 S/. 640,95 S/. 385,61 S/. 1 026,56 S/. 5,00 S/. 21,96 S/. 1 053,52
26 S/. 27 989,60 S/. 649,39 S/. 377,16 S/. 1 026,56 S/. 5,00 S/. 21,48 S/. 1 053,04
27 S/. 27 331,65 S/. 657,95 S/. 368,61 S/. 1 026,56 S/. 5,00 S/. 20,99 S/. 1 052,55
28 S/. 26 665,04 S/. 666,61 S/. 359,95 S/. 1 026,56 S/. 5,00 S/. 20,50 S/. 1 052,06
29 S/. 25 989,65 S/. 675,39 S/. 351,17 S/. 1 026,56 S/. 5,00 S/. 20,00 S/. 1 051,56
30 S/. 25 305,37 S/. 684,28 S/. 342,27 S/. 1 026,56 S/. 5,00 S/. 19,49 S/. 1 051,05
31 S/. 24 612,07 S/. 693,30 S/. 333,26 S/. 1 026,56 S/. 5,00 S/. 18,98 S/. 1 050,54
32 S/. 23 909,64 S/. 702,43 S/. 324,13 S/. 1 026,56 S/. 5,00 S/. 18,46 S/. 1 050,02
33 S/. 23 197,97 S/. 711,68 S/. 314,88 S/. 1 026,56 S/. 5,00 S/. 17,93 S/. 1 049,49
34 S/. 22 476,92 S/. 721,05 S/. 305,51 S/. 1 026,56 S/. 5,00 S/. 17,40 S/. 1 048,96
35 S/. 21 746,37 S/. 730,55 S/. 296,01 S/. 1 026,56 S/. 5,00 S/. 16,86 S/. 1 048,42
36 S/. 21 006,20 S/. 740,17 S/. 286,39 S/. 1 026,56 S/. 5,00 S/. 16,31 S/. 1 047,87
37 S/. 20 256,29 S/. 749,91 S/. 276,64 S/. 1 026,56 S/. 5,00 S/. 15,75 S/. 1 047,31
38 S/. 19 496,50 S/. 759,79 S/. 266,77 S/. 1 026,56 S/. 5,00 S/. 15,19 S/. 1 046,75
39 S/. 18 726,70 S/. 769,80 S/. 256,76 S/. 1 026,56 S/. 5,00 S/. 14,62 S/. 1 046,18
40 S/. 17 946,77 S/. 779,93 S/. 246,62 S/. 1 026,56 S/. 5,00 S/. 14,05 S/. 1 045,60
41 S/. 17 156,56 S/. 790,21 S/. 236,35 S/. 1 026,56 S/. 5,00 S/. 13,46 S/. 1 045,02
42 S/. 16 355,95 S/. 800,61 S/. 225,95 S/. 1 026,56 S/. 5,00 S/. 12,87 S/. 1 044,43
43 S/. 15 544,79 S/. 811,16 S/. 215,40 S/. 1 026,56 S/. 5,00 S/. 12,27 S/. 1 043,83
44 S/. 14 722,95 S/. 821,84 S/. 204,72 S/. 1 026,56 S/. 5,00 S/. 11,66 S/. 1 043,22
45 S/. 13 890,29 S/. 832,66 S/. 193,90 S/. 1 026,56 S/. 5,00 S/. 11,04 S/. 1 042,60
46 S/. 13 046,66 S/. 843,63 S/. 182,93 S/. 1 026,56 S/. 5,00 S/. 10,42 S/. 1 041,98
47 S/. 12 191,92 S/. 854,74 S/. 171,82 S/. 1 026,56 S/. 5,00 S/. 9,78 S/. 1 041,34
48 S/. 11 325,93 S/. 866,00 S/. 160,56 S/. 1 026,56 S/. 5,00 S/. 9,14 S/. 1 040,70
49 S/. 10 448,53 S/. 877,40 S/. 149,16 S/. 1 026,56 S/. 5,00 S/. 8,49 S/. 1 040,05
50 S/. 9 559,57 S/. 888,96 S/. 137,60 S/. 1 026,56 S/. 5,00 S/. 7,84 S/. 1 039,39
51 S/. 8 658,91 S/. 900,66 S/. 125,90 S/. 1 026,56 S/. 5,00 S/. 7,17 S/. 1 038,73
52 S/. 7 746,38 S/. 912,52 S/. 114,03 S/. 1 026,56 S/. 5,00 S/. 6,49 S/. 1 038,05
53 S/. 6 821,84 S/. 924,54 S/. 102,02 S/. 1 026,56 S/. 5,00 S/. 5,81 S/. 1 037,37
54 S/. 5 885,13 S/. 936,72 S/. 89,84 S/. 1 026,56 S/. 5,00 S/. 5,12 S/. 1 036,67
55 S/. 4 936,07 S/. 949,05 S/. 77,50 S/. 1 026,56 S/. 5,00 S/. 4,41 S/. 1 035,97
56 S/. 3 974,52 S/. 961,55 S/. 65,01 S/. 1 026,56 S/. 5,00 S/. 3,70 S/. 1 035,26
57 S/. 3 000,30 S/. 974,22 S/. 52,34 S/. 1 026,56 S/. 5,00 S/. 2,98 S/. 1 034,54
58 S/. 2 013,26 S/. 987,05 S/. 39,51 S/. 1 026,56 S/. 5,00 S/. 2,25 S/. 1 033,81
59 S/. 1 013,21 S/. 1 000,04 S/. 26,51 S/. 1 026,56 S/. 5,00 S/. 1,51 S/. 1 033,07
60 S/. -0,00 S/. 1 013,21 S/. 13,34 S/. 1 026,56 S/. 5,00 S/. 0,76 S/. 1 032,32
Estado de Resultados (mensual)
Total de Ingresos S/. 38 160
ventas S/. 38 160
costo por Ventas S/. 30 389
Alquiler de local S/. 4 500
Productos a comercializar S/. 17 345
Servicios (agua, luz, telfono, internet) S/. 1 500
Pago al personal S/. 6 850
Depreciacin S/. 195
Gastos Financieros S/. 1 063
Amortizacin de deuda (anualidad) S/. 1 063,35
Total de Egresos S/. 31 453
Utilidad Bruta S/. 6 707
Impuesto a la renta S/. 2 012
Utilidad Neta S/. 4 695
FLUJO DE CAJA
EVALUACION FINANCIERA(VAN, TIR)
ANALISIS DE SENSIBILIDAD
Se realizar un anlisis de sensibilidad para un intervalo de
10% hasta 120% en la tasa de descuento y un intervalo de
cantidades de 1000 hasta 70000 productos

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