Precio de

costo

Unidades
diarias

Dias al ao

2u 18 Ulix

0,30

250

300

$22.680,00

$23.814,00

$25.004,70

$26.254,94

$27.567,68

2u 27 Ulix

0,38

294

300

$33.815,88

$35.506,67

$37.282,01

$39.146,11

$41.103,41

Gsx 18 ulix

0,35

284

300

$29.905,20

$31.400,46

$32.970,48

$34.619,01

$36.349,96

Gsx 18 aulix

0,36

234

300

$25.398,36

$26.668,28

$28.001,69

$29.401,78

$30.871,87

Gsx 18 c ulix

0,35

311

300

$32.748,30

$34.385,72

$36.105,00

$37.910,25

$39.805,76

Gl36Ulix

0,55

335

300

$54.812,70

$57.553,34

$60.431,00

$63.452,55

$66.625,18

Gl36colou

0,55

210

300

$34.360,20

$36.078,21

$37.882,12

$39.776,23

$41.765,04

Gl85ulix

1,00

295

300

$88.889,40

$93.333,87

$98.000,56

$102.900,59

$108.045,62

Gd25ulix

0,65

290

300

$56.845,80

$59.688,09

$62.672,49

$65.806,12

$69.096,43

Fl-dc12w

0,58

240

300

$41.990,40

$44.089,92

$46.294,42

$48.609,14

$51.039,59

3u27phelix

0,38

294

300

$33.339,60

$35.006,58

$36.756,91

$38.594,75

$40.524,49

Gsx18 phelix

0,35

320

300

$33.696,00

$35.380,80

$37.149,84

$39.007,33

$40.957,70

Gl36phelix

0,54

280

300

$45.360,00

$47.628,00

$50.009,40

$52.509,87

$55.135,36

Gl42 phelix

0,56

310

300

$51.726,60

$54.312,93

$57.028,58

$59.880,01

$62.874,01

Base 22w

0,39

320

300

$37.324,80

$39.191,04

$41.150,59

$43.208,12

$45.368,53

Base 32 w

0,39

287

300

$33.475,68

$35.149,46

$36.906,94

$38.752,28

$40.689,90

Led 2.5

1,02

340

300

$104.101,20

$109.306,26

$114.771,57

$120.510,15

$126.535,66

Es20w

0,44

370

300

$48.551,40

$50.978,97

$53.527,92

$56.204,31

$59.014,53

Es40w

0,51

290

300

$44.161,20

$46.369,26

$48.687,72

$51.122,11

$53.678,21

EsB20 w

0,18

239

300

$13.164,12

$13.822,33

$14.513,44

$15.239,11

$16.001,07

Esb 40w

0,21

290

300

$18.322,20

$19.238,31

$20.200,23

$21.210,24

$22.270,75

Foquito
dicroico

0,12

309

300

$11.513,34

$12.089,01

$12.693,46

$13.328,13

$13.994,54

Led 3x1
blanco

0,76

900

300

$204.120,00

$214.326,00

$225.042,30

$236.294,42

$248.109,14

Led 5x1
blanco

1,09

980

300

$319.107,60

$335.062,98

$351.816,13

$369.406,94

$387.877,28

Led 5x1
calido

0,97

922

300

$267.361,56

$280.729,64

$294.766,12

$309.504,43

$324.979,65

Led 5wulix

1,34

930

300

$373.636,80

$392.318,64

$411.934,57

$432.531,30

$454.157,87

Led 3x1
calido

Led 5 w
calido

1,34

900

300

Led 7 w
calido

1,70

1011

300

0,55

860

300

0,55

1195

300

0,65

1046

300

0,66

1250

300

1,10

1100

300

Led 5w phelix

Led 5w Aphelix
Led 7w phelix

Led 7w aphelix
Foco bola led
7dc 12 voltios
TOTAL
COMPRAS

$361.584,00

$379.663,20

$398.646,36

$418.578,68

$439.507,61

$515.913,30

$541.708,97

$568.794,41

$597.234,13

$627.095,84

$140.713,20

$147.748,86

$155.136,30

$162.893,12

$171.037,77

$195.525,90

$205.302,20

$215.567,30

$226.345,67

$237.662,95

$205.036,92

$215.288,77

$226.053,20

$237.355,86

$249.223,66

$247.050,00

$259.402,50

$272.372,63

$285.991,26

$300.290,82

$363.528,00

$381.704,40

$400.789,62

$420.829,10

$441.870,56

$4.089.759,6 $4.294.247,6 $4.508.960,0 $4.734.408,0 $4.971.128,4

6
4
3
3
3
S/.
S/.
S/.
S/.
S/.
11.451.327,0 12.023.893,4 12.625.088,0 13.256.342,4 13.919.159,6
5
0
7
7
0

8.2 Egresos compras ( cuadro 2)

PRODUCTOS

Precio de
costo

Precio de
costo

Precio de
costo

Unidades
diarias

Dias al
ao

2u 18 Ulix

$0.44

$0.52

$0.52

250

300

39,000.00

40,950.00

2u 27 Ulix

$0.56

$0.66

$0.66

294

300

58,212.00

61,122.60

Gsx 18 ulix

$0.51

$0.60

$0.60

284

300

51,120.00

53,676.00

Gsx 18 aulix

$0.53

$0.63

$0.63

234

300

44,226.00

46,437.30

Gsx 18 c ulix

$0.51

$0.60

$0.60

311

300

55,980.00

58,779.00

Gl36Ulix

$0.80

$0.94

$0.94

335

300

94,470.00

99,193.50

Gl36colou

$0.80

$0.94

$0.94

210

300

59,220.00

62,181.00

Gl85ulix

$1.47

$1.73

$1.73

295

300

153,105.00

160,760.25

Gd25ulix

$0.96

$1.13

$1.13

290

300

98,310.00

103,225.50

Fl-dc12w

$0.86

$1.01

$1.01

240

300

72,720.00

76,356.00

3u27phelix

$0.55

$0.65

$0.65

294

300

57,330.00

60,196.50

Gsx18 phelix

$0.51

$0.60

$0.60

320

300

57,600.00

60,480.00

Gl36phelix

$0.79

$0.93

$0.93

280

300

78,120.00

82,026.00

Gl42 phelix

$0.82

$0.97

$0.97

310

300

90,210.00

94,720.50

Base 22w

$0.57

$0.67

$0.67

320

300

64,320.00

67,536.00

Base 32 w

$0.57

$0.67

$0.67

287

300

57,687.00

60,571.35

Led 2.5

$1.50

$1.77

$1.77

340

300

180,540.00

189,567.00

Es20w

$0.64

$0.76

$0.76

370

300

84,360.00

88,578.00

Es40w

$0.74

$0.87

$0.87

290

300

75,690.00

79,474.50

EsB20 w

$0.27

$0.32

$0.32

239

300

22,944.00

24,091.20

Esb 40w

$0.31

$0.37

$0.37

290

300

32,190.00

33,799.50

Foquito dicroico

$0.18

$0.21

$0.21

309

300

19,467.00

20,440.35

Led 3x1 blanco

$1.11

$1.31

$1.31

900

300

353,700.00

371,385.00

Led 3x1 calido

$1.25

$1.48

$1.48

950

300

421,800.00

442,890.00

Led 5x1 blanco

$1.59

$1.88

$1.88

980

300

552,720.00

580,356.00

Led 5x1 calido

$1.42

$1.68

$1.68

922

300

464,688.00

487,922.40

Led 5wulix

$1.96

$2.31

$2.31

930

300

644,490.00

676,714.50

Led 5 w calido

$1.96

$2.31

$2.31

900

300

623,700.00

654,885.00

Led 7 w calido

$2.49

$2.94

$2.94

1011

300

891,702.00

936,287.10

Led 5w phelix

$0.80

$0.94

$0.94

860

300

242,520.00

254,646.00

Led 5w -Aphelix

$0.80

$0.94

$0.94

1195

300

336,990.00

353,839.50

Led 7w phelix

$0.96

$1.13

$1.13

1046

300

354,594.00

372,323.70

Led 7w -aphelix

$0.97

$1.14

$1.14

1250

300

427,500.00

448,875.00

Foco bola led 7Wdc 12

voltios

$1.62

$1.91

$1.91

1100

300

630,300.00

661,815.00

TOTAL COMPRAS

18436

7,491,525.00

7,866,101.25

S/. 20,976,270.00 S/. 22,025,083.50

42,997.50

45,147.38

47,404.74

$42.000,00

$44.100,00

$46.305,00

$48.620,25

$51.051,26

64,178.73

67,387.67

70,757.05

$62.622,00

$65.753,10

$69.040,76

$72.492,79

$76.117,43

56,359.80

59,177.79

62,136.68

$55.380,00

$58.149,00

$61.056,45

$64.109,27

$67.314,74

48,759.17

51,197.12

53,756.98

$47.034,00

$49.385,70

$51.854,99

$54.447,73

$57.170,12

61,717.95

64,803.85

68,044.04

$60.645,00

$63.677,25

$66.861,11

$70.204,17

$73.714,38

104,153.18

109,360.83

114,828.88

$101.505,00

$106.580,25

$111.909,26

$117.504,73

$123.379,96

65,290.05

68,554.55

71,982.28

$63.630,00

$66.811,50

$70.152,08

$73.659,68

$77.342,66

168,798.26

177,238.18

186,100.08

$164.610,00

$172.840,50

$181.482,53

$190.556,65

$200.084,48

108,386.78

113,806.11

119,496.42

$105.270,00

$110.533,50

$116.060,18

$121.863,18

$127.956,34

80,173.80

84,182.49

88,391.61

$77.760,00

$81.648,00

$85.730,40

$90.016,92

$94.517,77

63,206.33

66,366.64

69,684.97

$61.740,00

$64.827,00

$68.068,35

$71.471,77

$75.045,36

63,504.00

66,679.20

70,013.16

$62.400,00

$65.520,00

$68.796,00

$72.235,80

$75.847,59

86,127.30

90,433.67

94,955.35

$84.000,00

$88.200,00

$92.610,00

$97.240,50

$102.102,53

99,456.53

104,429.35

109,650.82

$95.790,00

$100.579,50

$105.608,48

$110.888,90

$116.433,34

70,912.80

74,458.44

78,181.36

$69.120,00

$72.576,00

$76.204,80

$80.015,04

$84.015,79

63,599.92

66,779.91

70,118.91

$61.992,00

$65.091,60

$68.346,18

$71.763,49

$75.351,66

199,045.35

208,997.62

219,447.50

$192.780,00

$202.419,00

$212.539,95

$223.166,95

$234.325,29

93,006.90

97,657.25

102,540.11

$89.910,00

$94.405,50

$99.125,78

$104.082,06

$109.286,17

83,448.23

87,620.64

92,001.67

$81.780,00

$85.869,00

$90.162,45

$94.670,57

$99.404,10

25,295.76

26,560.55

27,888.58

$24.378,00

$25.596,90

$26.876,75

$28.220,58

$29.631,61

35,489.48

37,263.95

39,127.15

$33.930,00

$35.626,50

$37.407,83

$39.278,22

$41.242,13

21,462.37

22,535.49

23,662.26

$21.321,00

$22.387,05

$23.506,40

$24.681,72

$25.915,81

389,954.25

409,451.96

429,924.56

$378.000,00

$396.900,00

$416.745,00

$437.582,25

$459.461,36

465,034.50

488,286.23

512,700.54

$450.300,00

$472.815,00

$496.455,75

$521.278,54

$547.342,46

609,373.80

639,842.49

671,834.61

$590.940,00

$620.487,00

$651.511,35

$684.086,92

$718.291,26

512,318.52

537,934.45

564,831.17

$495.114,00

$519.869,70

$545.863,19

$573.156,34

$601.814,16

710,550.23

746,077.74

783,381.62

$691.920,00

$726.516,00

$762.841,80

$800.983,89

$841.033,08

687,629.25

722,010.71

758,111.25

$669.600,00

$703.080,00

$738.234,00

$775.145,70

$813.902,99

983,101.46

1,032,256.53

1,083,869.35

267,378.30

280,747.22

294,784.58

$260.580,00

$273.609,00

$287.289,45

$301.653,92

$316.736,62

371,531.48

390,108.05

409,613.45

$362.085,00

$380.189,25

$399.198,71

$419.158,65

$440.116,58

390,939.89

410,486.88

431,011.22

$379.698,00

$398.682,90

$418.617,05

$439.547,90

$461.525,29

471,318.75

494,884.69

519,628.92

$457.500,00

$480.375,00

$504.393,75

$529.613,44

$556.094,11

694,905.75

729,651.04

766,133.59

$673.200,00

$706.860,00

$742.203,00

$779.313,15

$818.278,81

$955.395,00 $1.003.164,75 $1.053.322,99 $1.105.989,14 $1.161.288,59

8,259,406.31

8,672,376.63

9,105,995.46

$8.023.929,00 $8.425.125,45 $8.846.381,72 $9.288.700,81 $9.753.135,85

S/. 23,126,337.68 S/. 24,282,654.56 S/. 25,496,787.29 S/. 22.467.001,20

8.3 OTROS MATERIALES(Cuadro 3)

DETALLE

UNIDAD

COSTO UNITARIO

TOTAL

AO 1

AO 2

AO 3

Papel bond

$125,00

$500.00

$500.00

$500.00

$500.00

Tinta impresora

$145,00

$290.00

$290.00

$290.00

$290.00

Articulos de oficina

$135,00

$540.00

$540.00

$540.00

$540.00

$1,330.00

$1,330.00

$1,330.00

TOTAL

8.4 SUELDO TRABAJADORES (Cuadro 4)

CARGO

NUMERO
COLABORAD.

SUELDO BRUTO
MENSUAL (*)

Gerente general

$1,800.00

15

$27,000.00

Vendedor

$750.00

15

$11,250.00

Ayudante

$300.00

15

$13,500.00

SUELDOS

TOTAL

Secretaria

$450.00

15

$6,750.00

Almacenero

$600.00

15

$9,000.00

Chofer

$550.00

15

$8,250.00

Seguridad

$350.00

15

$10,500.00

TOTAL

$4,800.00

8.5 SERVICIOS BASICOS (Cuadro 5)

DETALLE
Alquiler de local

IMPORTE
MENSUAL

IMPORTE ANUAL

$3.000,00

$36.000,00

$50,00

$600,00

Servicio de luz

$250,00

$3.000,00

Alquiler de camion

$700,00

$8.400,00

Telefono

$300,00

$3.600,00

$4.300,00

$51.600,00

Servicio de agua

TOTAL

$86,250.00

AO 4

AO 5

$500.00

$500.00

$290.00

$290.00

$540.00

$540.00

$1,330.00

$1,330.00

8.6 Consolidado ingresos egresos

INGRESOS
1

TOTAL INGRESOS

$8,023,929.00

$8,425,125.45

$8,846,381.72

$9,288,700.81

INVERSIN
ACTIVO FIJO TANGIBLE
ACTIVO FIJO INTANGIBLE

$56,810.00
$7,000.00

CAPITAL DE TRABAJO

$351,390.81

TOTAL INVERSIN

$415,200.81

EGRESOS
Productos
Total productos

Materiales y de oficina

$7,491,525.00

$7,866,101.25

$8,259,406.31

$8,672,376.63

Papel bond

$500.00

$500.00

$500.00

$500.00

Tinta impresora

$290.00

$290.00

$290.00

$290.00

Articulos de oficina

$540.00

$540.00

$540.00

$540.00

$1,330.00

$1,330.00

$1,330.00

$1,330.00

Total materiales

Recursos Humanos

Gerente general

$27,000.00

$27,000.00

$27,000.00

$27,000.00

Vendedor

$11,250.00

$11,250.00

$11,250.00

$11,250.00

Ayudante

$13,500.00

$13,500.00

$13,500.00

$13,500.00

Secretaria

$6,750.00

$6,750.00

$6,750.00

$6,750.00

Almacenero

$9,000.00

$9,000.00

$9,000.00

$9,000.00

Chofer

$8,250.00

$8,250.00

$8,250.00

$8,250.00

Seguridad

$10,500.00

$10,500.00

$10,500.00

$10,500.00

Total recursos humanos

$86,250.00

$86,250.00

$86,250.00

$86,250.00

SERVICIOS

Alquiler de local

$36,000.00

$36,000.00

$36,000.00

$600.00

$600.00

$600.00

$600.00

Servicio de luz

$3,000.00

$3,000.00

$3,000.00

$3,000.00

Alquiler de camion

$8,400.00

$8,400.00

$8,400.00

$8,400.00

Telefono

$3,600.00

$3,600.00

$3,600.00

$3,600.00

$51,600.00

$51,600.00

$51,600.00

$51,600.00

Servicio de agua

Total servicios

TOTAL EGRESOS

$36,000.00

$7,630,705.00

$8,005,281.25

$8,398,586.31

$8,811,556.63

UTILIDAD ANTES DE IMP

$393,224.00

$419,844.20

$447,795.41

$477,144.18

Impuesto renta (30%)

$117,967.20

$125,953.26

$134,338.62

$143,143.25

UTILIDAD DESPUES DE IMP

$275,256.80

$293,890.94

$313,456.79

$334,000.93

DEPRECIACION

Activos fijos

$11,348.33

$11,348.33

$11,348.33

$11,348.33

AMORTIZACIN
Intangibles

2
$700.00

3
$700.00

4
$700.00

$700.00

5
$9,753,135.85

5
$9,105,995.46

5
$500.00
$290.00
$540.00
$1,330.00

5
$27,000.00
$11,250.00
$13,500.00
$6,750.00
$9,000.00
$8,250.00
$10,500.00
$86,250.00

5
$36,000.00
$600.00
$3,000.00
$8,400.00
$3,600.00
$51,600.00

$9,245,175.46
$507,960.39
$152,388.12
$355,572.27

5
$11,348.33

5
$700.00

9 ESTADOS FINANCIEROS
9.1

Balance Inicial

ACTIVO

PASIVO

Activo Corriente
Caja y Bancos

Pasivo Corriente
$351.390,81
Pasivo No Corriente
Deuda a Plazo

Activo No Corriente
Inv. Tangibles
Inv. Intangibles

$7.000,00 Patrimonio
Capital

Total Activo

Unidades Monetarias en US$

$0,00

$56.810,00

$ 415.200,81 Total Pasivo y Patrimonio

$415.200,81
$ 415.200,81

9.2 Estado de Ganancias y Prdidas Proyectado

ESTADO DE GANANCIAS Y PERDIDAS

Ventas

$8,023,929.00

(Costo de Ventas)

$7,630,705.00

$8,425,125.45

$8,846,381.72

$9,288,700.81

$7,491,525.00

$7,866,101.25

$8,259,406.31

$8,672,376.63

$1,330.00

$1,330.00

$1,330.00

$1,330.00

Recursos Humanos

$86,250.00

$86,250.00

$86,250.00

$86,250.00

Servicios

$51,600.00

$51,600.00

$51,600.00

$51,600.00

$419,844.20

$447,795.41

$477,144.18

$11,348.33

$11,348.33

$11,348.33

$11,348.33

$700.00

$700.00

$700.00

$700.00

Productos
Materiales y de oficina

Utilidad Bruta

$393,224.00
$12,048.33

Gastos Operacionales
Depreciacin
Amortizaciones

UAI

$381,175.67

$407,795.87

$435,747.08

$465,095.85

Impuesto renta (30%)

$114,352.70

$122,338.76

$130,724.12

$139,528.76

UDI

$266,822.97

$285,457.11

$305,022.95

$325,567.10

5
$9,753,135.85

$9,105,995.46
$1,330.00
$86,250.00
$51,600.00

$507,960.39

$11,348.33
$700.00

$495,912.06
$148,773.62
$347,138.44

9.3

Flujo de Caja Proyectado

FLUJO DE CAJA

$8,023,929.00

$8,425,125.45

$8,846,381.72

$9,288,700.81

$7,491,525.00

$7,866,101.25

$8,259,406.31

$8,672,376.63

$1,330.00

$1,330.00

$1,330.00

$1,330.00

Recursos Humanos

$86,250.00

$86,250.00

$86,250.00

$86,250.00

Servicios

$51,600.00

$51,600.00

$51,600.00

$51,600.00

Depreciaciones

$11,348.33

$11,348.33

$11,348.33

$11,348.33

Amortizaciones

$700.00

$700.00

$700.00

$700.00

$7,642,753.33

$8,017,329.58

$8,410,634.64

$8,823,604.96

UAI

$381,175.67

$407,795.87

$435,747.08

$465,095.85

Impuesto (30%)

$114,352.70

$122,338.76

$130,724.12

$139,528.76

UDI

$266,822.97

$285,457.11

$305,022.95

$325,567.10

Mas Depreciaciones

$11,348.33

$11,348.33

$11,348.33

$11,348.33

Mas Amortizaciones

$700.00

$700.00

$700.00

$700.00

$278,871.30

$297,505.44

$317,071.28

$337,615.43

Amortizacin

$0.00

$0.00

Intereses

$0.00

$0.00

Total servicio de deuda

$0.00

$0.00

$0.00

$0.00

Flujo de caja financiero

$278,871.30

$297,505.44

$317,071.28

$337,615.43

Ingresos
Egresos

$415,200.81

Productos
Materiales y de oficina

Total egresos

Flujo de caja econmico

Servicio de la deuda

$0.00

5
$9,753,135.85

$9,105,995.46
$1,330.00
$86,250.00
$51,600.00
$11,348.33
$700.00
$9,257,223.79
$495,912.06
$148,773.62
$347,138.44
$11,348.33
$700.00
$359,186.77

$0.00
$0.00
$0.00
$359,186.77