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COMERCIAL
ADMINISTRACIN Y
FINANZAS
GERENCIA GENERAL
LOGISTICA Y COMPRAS
EMITE REPORTE
COMERCIAL
COTEJA STOCK Y
REPORTE COMERCIAL
REVISA SOLUCIN Y
DERIVA C/INFORME
REVISA INFORMACIN
INFORMA CANTIDAD A
REQUERIR
COMUNICA DECISIN
REALIZA NUEVO
INFORME CON OBS.
RECEPCIONA FACTURA
P/ PAGO
NO
APRUEBA
SI
EMITE ORDEN DE
COMPRA
REPCECIONA DCTOS. DE
EXPORTACIN
REALIZA PAGO DE
DERECHOS
GESTIONA PAGO DE
DERECHOS
COORDINA RECEPC. EN
ALMACN
ALMACN
RECEPCIN DE
MERCADERA
TRANSPORTISTA
DERIVAR A TIENDAS
ROCESO LOGSTICO
PROVEEDOR
AGENTE DE ADUANA
SUGIERE SOLUCIN
NO
APRUEBA O/C
SI
ENVA DOCUMENTOS
ENVA DCTOS. EXPORTACIN
DEVUELVE DOCUMENTOS
DOCUMENTOS OK
NO
SI
INICIA IMPORTACIN
ANTICIPADA
ERCADERA NACIONALIZADA
SI
INDICAN ALMACN DE DESTINO
COMUNICA CANAL
VERDE
CARGA LIBERADA
NO
CANAL
VERDE
GESTIONA AFORO
FSICO/DOCUMENT.
2.00 Mts
2.00 Mts
1
.
0
0
M
1t
.
0
0
M
1t
.
0
0
M
t
36 cms
36 cms
36 cms
36 cms
36 cms
24 cms
24 cms
24 cms
24 cms
2.00 Mts
24 cms
24 cms
24 cms
24 cms
2.00 Mts
24 cms
24 cms
24 cms
24 cms
Filas de 05 cajas
Total Cajas : 200 Cajas
Cada Mdulo : tiene 6 mestros de largo x 1 de ancho con acceso por ambos lados, en total almac
Cada Mdulo : 20 cajas por 8 filas= 160 cajas
360
36 cms
2
4
0
24 cms
24 cms
24 cms
24 cms
24 cms
24 cms
24 cms
24 cms
24 cms
24 cms
36cms
36cms
36cms
36cms
2.0 Mts
36 cms
36 cms
36 cms
2.0 Mts
36 cms
36 cms
36 cms
36 cms
360
36cms
36cms
36cms
36cms
36cms
12000
2.0 Mts
36 cms
36 cms
36 cms
5*4 =
20*6 =
120*9=
cajas
20
120
1080
3240
6480
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Monto S/.
81,147.67
48,254.24
2,057.00
3,500.00
1,425,000.00
126,585.76
1,686,544.67
1
2
3
4
5
6
7
8
9
10
11
12
13
ACTIVOS FIJOS
CANTIDAD
COSTO UNIT.
S/.
1,017.63
452.80
200.00
1,260.00
160.00
2,315.60
2,973.60
896.00
900.00
3,360.00
2,520.00
480.00
220.00
COSTO TOTAL
S/.
8,141.04
452.80
1,600.00
1,260.00
960.00
2,315.60
23,788.80
896.00
900.00
3,360.00
2,520.00
960.00
1,100.00
48,254.24
1
2
ACTIVOS FIJOS
CANTIDAD
Registro De Marca
1
Permiso Sanitario
1
TOTAL EN NUEVOS SOLES ===============>
Fuente: Elaboracin Propia
COSTO UNIT.
S/.
2,000.00
57.00
COSTO TOTAL
S/.
2,000.00
57.00
2,057.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Monto S/.
81,147.67
48,254.24
2,057.00
3,500.00
1,425,000.00
126,585.76 (Stock 2 primeros meses)
1,686,544.67
337,308.93
GANIC PLANET
AQU SE DEFINEN LOS ACTIVOS FIJOS E INTANGIBLES DE
DEPRECIACIN ANUAL
%
Monto S/.
Vida til
10%
10%
10%
10%
10%
25%
25%
25%
10%
10%
10%
10%
10%
814.10
45.28
160.00
126.00
96.00
578.90
5,947.20
224.00
90.00
336.00
252.00
96.00
110.00
10 aos
10 aos
10 aos
10 aos
10 aos
4 aos
4 aos
10 aos
10 aos
10 aos
10 aos
10 aos
10 aos
8,875.48
ORGANIC PLANET
AMORTIZACIN ANUAL
%
Monto S/.
Vida til
10%
10%
200.00
5.70
10 aos
10 aos
205.70
LA EMPRESA.
Monto s/.
237,348.74
10,745.84
14,240.92
3,500.00
1,186.74
3,173.88
9,000.00
3,492.50
4,500.00
287,188.63
268,646
S/. 1.07
S/.
S/.
S/.
S/.
1.07
0.21
1.28
0.23
S/. 1.51
S/.
S/.
S/.
S/. 2.14
0.30
1.82
0.33
Monto s/.
248,094.58
31,101.55
3,492.50
4,500.00
Producto
Costos importacin
Costp Almacenaje
Costo Distribucin
COSTO TOTAL DEL PRODUCTO
Cantidad a Comercializar (Unidades)
287,188.63
250,000
S/.
1.15
6 Meses
22%
Ao 2
26%
S/.
1.15 S/.
1.15 S/.
1.15
Margen de Utilidad
Valor de Venta al Distribuidor
IGV (18%)
S/.
S/.
S/.
0.23 S/.
1.38 S/.
0.25 S/.
0.25 S/.
1.40 S/.
0.25 S/.
0.30
1.45
0.26
S/.
1.63 S/.
1.65 S/.
1.71
S/.
S/.
S/.
0.33
1.95 S/.
0.35
0.33
1.98 S/.
0.36
0.34
2.06
0.37
S/.
2.30 S/.
2.34 S/.
2.43
Ao 3
32%
Ao 4
38%
Ao 5
46%
S/.
1.15 S/.
1.15 S/.
1.15
S/.
S/.
S/.
0.36 S/.
1.51 S/.
0.27 S/.
0.44 S/.
1.59 S/.
0.29 S/.
0.52
1.67
0.30
S/.
1.78 S/.
1.87 S/.
1.97
S/.
0.36
2.14 S/.
0.39
0.37
2.25 S/.
0.40
0.39
2.37
0.43
S/.
2.53 S/.
2.65 S/.
2.80
L DISTRIBUIDOR
S ECONMICOS MACRO
% EL COSTO DEL PRODUCTO AL DISTRIBUIDOR
Estacionalidad
%
Q
COMPOTAS DULCES (60%)
CD - ME (40%) CD - FM (40%)
CD - BA (20%)
CS - ZN (50%)
CS - VP (50%)
6.0%
25,790
25,790
12,895
21,492
21,492
2.0%
8,597
8,597
4,298
7,164
7,164
15.0%
64,475
64,475
32,237
53,729
53,729
4.0%
17,193
17,193
8,597
14,328
14,328
3.0%
12,895
12,895
6,447
10,746
10,746
8.0%
34,387
34,387
17,193
28,656
28,656
14.0%
60,177
60,177
30,088
50,147
50,147
12.0%
51,580
51,580
25,790
42,983
42,983
4.0%
17,193
17,193
8,597
14,328
14,328
10
8.0%
34,387
34,387
17,193
28,656
28,656
11
16.0%
68,773
68,773
34,387
57,311
57,311
12
8.0%
34,387
34,387
17,193
28,656
28,656
429,833
429,833
214,916
358,194
358,194
TOTAL ANUAL
Fuente: Elaboracin Propia
Compotas dulces
Compotas saladas
CD - ME :Melocotn
CD - FM :Frutas mixtas
CD - BA : Banana
Crecimiento %
CD - BA (20%)
CS - ZN (50%)
CS - VP (50%)
0.0%
429,833
429,833
214,916
358,194
358,194
20.0%
515,799
515,799
257,900
429,833
429,833
20.0%
618,959
618,959
309,480
515,799
515,799
4
5
20.0%
20.0%
742,751
891,301
742,751
891,301
371,376
445,651
618,959
742,751
618,959
742,751
3,198,644
3,198,644
1,599,322
2,665,536
2,665,536
TOTAL ANUAL
AL
TOTAL
UNIDADES
PRECIO AL
DISTRIBUIDOR
TOTAL MENSUAL
107,458
S/.
1.63 S/.
174,795.42
35,819
S/.
1.63 S/.
58,265.14
268,646
S/.
1.63 S/.
436,988.55
71,639
S/.
1.63 S/.
116,530.28
53,729
S/.
1.63 S/.
87,397.71
143,278
S/.
1.63 S/.
233,060.56
250,736
S/.
1.65 S/.
414,653.58
214,916
S/.
1.65 S/.
355,417.35
71,639
S/.
1.65 S/.
118,472.45
143,278
S/.
1.65 S/.
236,944.90
286,555
S/.
1.65 S/.
473,889.80
143,278
S/.
1.65 S/.
236,944.90
1,790,970
S/. 2,943,361
OS
PRECIO AL
DISTRIBUIDOR
1,790,970
S/.
1.64 S/.
2,149,164
S/.
2,578,997
S/.
3,094,796
3,713,755
S/.
S/.
13,327,682
TOTAL ANUAL
AOS
CRECIMIENTO %
2,943,360.64
0%
1,790,970
1.71 S/.
3,682,356.83
10%
1,970,067
1.78 S/.
4,603,412.16
10%
2,167,074
1.87 S/.
1.97 S/.
5,789,895.50
4
5
10%
10%
2,383,781
2,622,159
7,330,627.90
S/. 24,349,653
TOTAL ANUAL
10,934,051
Estacionalidad
%
Q
COMPOTAS DULCES (60%)
CD - ME (40%) CD - FM (40%) CD - BA (20%)
6.0%
30,948
30,948
15,474
2.0%
10,316
10,316
5,158
15.0%
77,370
77,370
38,685
4.0%
20,632
20,632
10,316
3.0%
15,474
15,474
7,737
8.0%
41,264
41,264
20,632
14.0%
72,212
72,212
36,106
12.0%
61,896
61,896
30,948
4.0%
20,632
20,632
10,316
10
8.0%
41,264
41,264
20,632
11
16.0%
82,528
82,528
41,264
12
8.0%
41,264
41,264
20,632
515,799
515,799
257,900
TOTAL ANUAL
Fuente: Elaboracin Propia
DE VENTAS A 5 AOS
PRECIO AL
PUBLICO
TOTAL ANUAL
S/.
1.51 S/.
2,711,055.61
S/.
1.67 S/.
3,280,377.29
S/.
1.83 S/.
3,969,256.52
S/.
S/.
2.01 S/.
2.22 S/.
4,802,800.39
S/.
20,574,878.30
5,811,388.48
Compotas dulces
Compotas saladas
CD - ME :Melocotn
CD - FM :Frutas mixtas
TOTAL
UNIDADES
PRECIO AL
TOTAL MENSUAL
DISTRIBUIDOR
MESES
25,790
25,790
128,950
S/.
1.71 S/.
220,941.41
8,597
8,597
42,983
S/.
1.71 S/.
73,647.14
64,475
64,475
322,375
S/.
1.71 S/.
552,353.52
17,193
17,193
85,967
S/.
1.71 S/.
147,294.27
12,895
12,895
64,475
S/.
1.71 S/.
110,470.70
34,387
34,387
171,933
S/.
1.71 S/.
294,588.55
60,177
60,177
300,883
S/.
1.71 S/.
515,529.96
51,580
51,580
257,900
S/.
1.71 S/.
441,882.82
17,193
17,193
85,967
S/.
1.71 S/.
147,294.27
34,387
34,387
171,933
S/.
1.71 S/.
294,588.55
10
68,773
68,773
343,866
S/.
1.71 S/.
589,177.09
11
34,387
34,387
171,933
S/.
1.71 S/.
294,588.55
12
429,833
429,833
2,149,164
S/. 3,682,357
TOTAL ANUAL
Fuente: Elaboracin Propia
Compotas dulces
CD - ME :Melocotn
CD - FM :Frutas mixtas
Q
COMPOTAS DULCES (60%)
TOTAL
UNIDADES
6.0%
37,138
37,138
18,569
30,948
30,948
154,740
2.0%
12,379
12,379
6,190
10,316
10,316
51,580
15.0%
92,844
92,844
46,422
77,370
77,370
386,850
4.0%
24,758
24,758
12,379
20,632
20,632
103,160
3.0%
18,569
18,569
9,284
15,474
15,474
77,370
8.0%
49,517
49,517
24,758
41,264
41,264
206,320
14.0%
86,654
86,654
43,327
72,212
72,212
361,060
12.0%
74,275
74,275
37,138
61,896
61,896
309,480
4.0%
24,758
24,758
12,379
20,632
20,632
103,160
8.0%
49,517
49,517
24,758
41,264
41,264
206,320
16.0%
99,033
99,033
49,517
82,528
82,528
412,639
8.0%
49,517
49,517
24,758
41,264
41,264
206,320
618,959
618,959
309,480
515,799
515,799
2,578,997
TOTAL ANUAL
- ME :Melocotn
- FM :Frutas mixtas
Compotas saladas
CS - ZN : Zanahoria con naranja
CS - VP : Verdura con pollo
PROYECCIN DE VEN
(Ao 4)
PRECIO AL
TOTAL MENSUAL
DISTRIBUIDOR
MESES
Estacionalidad
%
Q
COMPOTAS DULCES (60%)
CD - ME (40%) CD - FM (40%)
S/.
1.78 S/.
276,204.73
6.0%
44,565
44,565
S/.
1.78 S/.
92,068.24
2.0%
14,855
14,855
S/.
1.78 S/.
690,511.82
15.0%
111,413
111,413
S/.
1.78 S/.
184,136.49
4.0%
29,710
29,710
S/.
1.78 S/.
138,102.36
3.0%
22,283
22,283
S/.
1.78 S/.
368,272.97
8.0%
59,420
59,420
S/.
1.78 S/.
644,477.70
14.0%
103,985
103,985
S/.
1.78 S/.
552,409.46
12.0%
89,130
89,130
S/.
1.78 S/.
184,136.49
4.0%
29,710
29,710
S/.
1.78 S/.
368,272.97
10
8.0%
59,420
59,420
S/.
1.78 S/.
736,545.95
11
16.0%
118,840
118,840
S/.
1.78 S/.
368,272.97
12
8.0%
59,420
59,420
742,751
742,751
S/. 4,603,412
TOTAL ANUAL
Fuente: Elaboracin Propia
Compotas dulces
Compotas saladas
CD - ME :Melocotn
CD - FM :Frutas mixtas
TOTAL
UNIDADES
PRECIO AL
TOTAL MENSUAL
DISTRIBUIDOR
22,283
37,138
37,138
185,688
S/.
1.87 S/.
347,393.73
7,428
12,379
12,379
61,896
S/.
1.87 S/.
115,797.91
55,706
92,844
92,844
464,219
S/.
1.87 S/.
868,484.32
14,855
24,758
24,758
123,792
S/.
1.87 S/.
231,595.82
11,141
18,569
18,569
92,844
S/.
1.87 S/.
173,696.86
29,710
49,517
49,517
247,584
S/.
1.87 S/.
463,191.64
51,993
86,654
86,654
433,271
S/.
1.87 S/.
810,585.37
44,565
74,275
74,275
371,376
S/.
1.87 S/.
694,787.46
14,855
24,758
24,758
123,792
S/.
1.87 S/.
231,595.82
29,710
49,517
49,517
247,584
S/.
1.87 S/.
463,191.64
59,420
99,033
99,033
495,167
S/.
1.87 S/.
926,383.28
29,710
49,517
49,517
247,584
S/.
1.87 S/.
463,191.64
371,376
618,959
618,959
3,094,796
S/. 5,789,895
Estacionalidad
%
Q
COMPOTAS DULCES (60%)
6.0%
53,478
53,478
26,739
44,565
44,565
2.0%
17,826
17,826
8,913
14,855
14,855
15.0%
133,695
133,695
66,848
111,413
111,413
4.0%
35,652
35,652
17,826
29,710
29,710
3.0%
26,739
26,739
13,370
22,283
22,283
8.0%
71,304
71,304
35,652
59,420
59,420
14.0%
124,782
124,782
62,391
103,985
103,985
12.0%
106,956
106,956
53,478
89,130
89,130
4.0%
35,652
35,652
17,826
29,710
29,710
10
8.0%
71,304
71,304
35,652
59,420
59,420
11
16.0%
142,608
142,608
71,304
118,840
118,840
12
8.0%
71,304
71,304
35,652
59,420
59,420
891,301
891,301
445,651
742,751
742,751
TOTAL ANUAL
Fuente: Elaboracin Propia
Compotas dulces
Compotas saladas
CD - ME :Melocotn
CD - FM :Frutas mixtas
AL
TOTAL
UNIDADES
PRECIO AL
TOTAL MENSUAL
DISTRIBUIDOR
222,825
S/.
1.97 S/.
439,837.67
74,275
S/.
1.97 S/.
146,612.56
557,063
S/.
1.97 S/.
1,099,594.18
148,550
S/.
1.97 S/.
293,225.12
111,413
S/.
1.97 S/.
219,918.84
297,100
S/.
1.97 S/.
586,450.23
519,926
S/.
1.97 S/.
1,026,287.91
445,651
S/.
1.97 S/.
879,675.35
148,550
S/.
1.97 S/.
293,225.12
297,100
S/.
1.97 S/.
586,450.23
594,201
S/.
1.97 S/.
1,172,900.46
297,100
S/.
1.97 S/.
586,450.23
3,713,755
S/. 7,330,628
INGRESOS MENSUALES
Meses
1
2
3
4
5
6
7
8
9
10
11
12
Cantidad
107,458
35,819
268,646
71,639
53,729
143,278
250,736
214,916
71,639
143,278
286,555
143,278
Precio Unit.
S/.
1.63
S/.
1.63
S/.
1.63
S/.
1.63
S/.
1.63
S/.
1.63
S/.
1.65
S/.
1.65
S/.
1.65
S/.
1.65
S/.
1.65
S/.
1.65
Total Venta
S/. 174,795.42
S/.
58,265.14
S/. 436,988.55
S/. 116,530.28
S/.
87,397.71
S/. 233,060.56
S/. 414,653.58
S/. 355,417.35
S/. 118,472.45
S/. 236,944.90
S/. 473,889.80
S/. 236,944.90
13
Total Cobrado
S/.
174,795.42
S/.
58,265.14
S/.
436,988.55
S/.
116,530.28
S/.
87,397.71
S/.
233,060.56
S/.
414,653.58
S/.
355,417.35
S/.
118,472.45
S/.
236,944.90
S/.
473,889.80
S/. 2,706,415.74
S/.
236,944.90
INGRESOS ANUALES
Aos
1
2
3
4
5
Cantidad
1,790,970
2,149,164
2,578,997
3,094,796
3,713,755
Precio Unit.
S/.
1.64
S/.
1.71
S/.
1.78
S/.
1.87
S/.
1.97
Total Venta
S/. 2,937,534.13
S/. 3,682,356.83
S/. 4,603,412.16
S/. 5,789,895.50
S/. 7,330,627.90
Total Cobrado
S/. 2,706,415.74
S/. 3,624,713.18
S/. 4,529,727.73
S/. 5,694,976.83
S/. 7,207,369.31
COSTOS MENSUALES
Meses
-2
-1
0
1
2
3
4
5
6
7
8
9
10
11
12
Cantidad
143,278
0
268,646
71,639
53,729
143,278
250,736
214,916
71,639
143,278
286,555
143,278
0
Llegada Real
143,278
268,646
71,639
53,729
143,278
250,736
214,916
71,639
143,278
286,555
143,278
0
Precio Unit. P
0.88
0.88
0.88
0.88
0.88
0.88
0.88
0.88
0.88
0.88
0.88
0.88
0.88
0.88
Precio Unit. E.
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
A 60 DAS
Total Compra P
S/.
126,585.76
S/.
S/.
237,348.30
S/.
63,292.88
S/.
47,469.66
S/.
126,585.76
S/.
221,525.08
S/.
189,878.64
S/.
63,292.88
S/.
126,585.76
S/.
253,171.52
S/.
126,585.76
S/.
S/.
-
A 30 DAS
Total Compra E
S/.
5,731.10
S/.
S/.
10,745.82
S/.
2,865.55
S/.
2,149.16
S/.
5,731.10
S/.
10,029.43
S/.
8,596.66
S/.
2,865.55
S/.
5,731.10
S/.
11,462.21
S/.
5,731.10
S/.
S/.
-
Total Pagado
S/.
5,731.10
S/.
126,585.76
S/.
10,745.82
S/.
240,213.85
S/.
65,442.04
S/.
53,200.76
S/.
136,615.19
S/.
230,121.74
S/.
192,744.19
S/.
69,023.98
S/.
138,047.97
S/.
258,902.62
S/.
126,585.76
S/. 1,653,960.80
FECHA DE
PEDIDO
MES
TIPO
-2
40'
20'
20'
S/.1.15 S/.
82,295.40
20'
S/.1.15 S/.
61,721.55
20'
20'
20'
20'
S/.1.15 S/.
20'
20'
20'
10
20'
11
20'
CONTENEDOR
STOCK VALORIZADO
COSTO UNIT.
PRECIO TOT.
143,278
268,646
82,295.40
CAPACIDAD CONTENEDORES:
Tamao
Capacidad Maxima
Medidas
Contenedor
Kilos
Mts 3
Largo
Ancho
Alto
20'
40'
28,180
28,750
33.2 M3
67.7 M3
5.898 Mts
12.032 Mts
2.352 Mts
2.352 Mts
2.393 Mts
2.393 Mts
Tipo
Largo
Ancho
20"Standard
590
236
40"Standard
1203
236
40" High Cube 1203
236
Tipo
Pack x 24
Largo
24
CM3
Packs x contenedor
UND x contenedor
239
33278360
3852
92440
239
67854012
7853
188483
268
76087344
8806
211354
CMS
Alto
Ancho
36
CMS
Alto
24
Cajas x
Contenedor
CM3
10
8640
MES
4
10
11
12
71,639
53,729
143,278
250,736
214,916
71,639
143,278
286,555
143,278
20'
1
1
40'
1
1
1.2
2976
2976
1.2
2976
2976
1.2
2976
2976
1.2
2976
2976
1.2
2976
2976
1.2
2976
2976
1.2
2976
2976
1.2
2976
2976
1.2
2976
2976
124*24=
2976*8=
90000/24=
2976
23808
3750
1.2
1.2
1.2
2976
2976
2976
2976
2976
2976
##
##
1.2
2976
59520
238080
1
1
1
1
1
1
1
1
2
1
11
TOTAL
Cargo
Gerente General
Contador
Jefe Adm y RRHH
Jefe Logstica Internac.
Jefe Comercial
Jefe MKT
Jefe Logstica Nac.
Vendedor Zona Norte
Vendedor Zona Centro
Vendedor Zona Sur
Subtotal
ESSALUD
Gratificacin
CTS
Vacaciones
TOTAL
64,315.69
59,546.94
60,446.94
59,546.94
512,591.33
512,591.33
671,969.58
n cantidad)
Ao 5
1
1
1
1
1
1
1
2
2
2
13
Mayo
Junio
5,075.00
5,075.00
2,500.00
2,500.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
1,675.00
1,675.00
1,675.00
1,675.00
1,675.00
1,675.00
32,600.00 32,600.00
2,934.00
2,934.00
5,433.33
5,433.33
3,169.44
3,169.44
2,716.67
2,716.67
46,853.44 46,853.44
Base de clculo
Cargo
Bsico
Asignacin Familiar Bono mensual
Gerente General
5,000.00
75.00
Contador
2,500.00
Jefe Adm y RRHH
4,000.00
Jefe Logstica Internac.
4,000.00
Jefe Comercial
4,000.00
Jefe MKT
4,000.00
Jefe Logstica Nac.
4,000.00
Secretaria
2,000.00
Backoffice
1,500.00
Vendedor Zona Norte
1,200.00
75.00
400.00
Vendedor Zona Centro
1,200.00
75.00
400.00
Vendedor Zona Sur
1,200.00
75.00
400.00
Total
34,600.00
300.00
1,200.00
Julio
Agosto
Septiembre
Octubre
5,075.00
5,075.00
5,075.00
5,075.00
2,500.00
2,500.00
2,500.00
2,500.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
1,975.00
1,675.00
1,675.00
1,675.00
1,975.00
1,675.00
1,675.00
1,675.00
1,975.00
1,675.00
1,675.00
1,675.00
33,500.00 32,600.00
32,600.00
32,600.00
2,934.00
2,934.00
2,934.00
2,934.00
5,433.33
5,433.33
5,433.33
5,433.33
3,169.44
3,169.44
3,169.44
3,169.44
2,716.67
2,716.67
2,716.67
2,716.67
47,753.44 46,853.44
46,853.44
46,853.44
Mayo
Junio
Julio
6,325.00
6,325.00
3,125.00
3,125.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
1,975.00
1,975.00
1,975.00
1,975.00
1,975.00
1,975.00
40,375.00 40,375.00
3,633.75
3,633.75
7,458.33
7,458.33
4,350.69
4,350.69
3,729.17
3,729.17
6,325.00
3,125.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
2,275.00
2,275.00
2,275.00
41,275.00
3,633.75
7,458.33
4,350.69
3,729.17
Agosto
Septiembre
Octubre
6,325.00
6,325.00
6,325.00
3,125.00
3,125.00
3,125.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
1,975.00
1,975.00
1,975.00
1,975.00
1,975.00
1,975.00
1,975.00
1,975.00
1,975.00
40,375.00
40,375.00
40,375.00
3,633.75
3,633.75
3,633.75
7,458.33
7,458.33
7,458.33
4,350.69
4,350.69
4,350.69
3,729.17
3,729.17
3,729.17
59,546.94
59,546.94
60,446.94
59,546.94
59,546.94
59,546.94
soles)
Ao 5
80,587.50
37,500.00
63,750.00
63,750.00
63,750.00
63,750.00
63,750.00
49,200.00
49,200.00
49,200.00
515,012.50
43,998.75
89,500.00
52,208.33
44,750.00
745,469.58
671,969.58
Bono anual
3,750.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
Beneficios Sociales:
Concepto
ESSALUD
Gratificacin
CTS
Vacaciones
Total Mensual
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
Bono extraordinario
-
300.00
5,925.00
300.00
71,100.00
300.00
18,750.00
900.00
Noviembre Diciembre
Total Anual
5,075.00
8,825.00
64,650.00
2,500.00
2,500.00
30,000.00
4,000.00
7,000.00
51,000.00
4,000.00
7,000.00
51,000.00
4,000.00
7,000.00
51,000.00
4,000.00
7,000.00
51,000.00
4,000.00
7,000.00
51,000.00
1,975.00
1,675.00
21,000.00
1,975.00
1,675.00
21,000.00
1,975.00
1,675.00
21,000.00
33,500.00
51,350.00 412,650.00
2,934.00
2,934.00
35,208.00
5,433.33
5,433.33
65,200.00
3,169.44
3,169.44
38,033.33
2,716.67
2,716.67
32,600.00
47,753.44
65,603.44 583,691.33
Noviembre Diciembre
Total Anual
6,325.00
11,012.50
80,587.50
3,125.00
3,125.00
37,500.00
5,000.00
8,750.00
63,750.00
5,000.00
8,750.00
63,750.00
5,000.00
8,750.00
63,750.00
5,000.00
8,750.00
63,750.00
5,000.00
8,750.00
63,750.00
2,275.00
1,975.00
24,600.00
2,275.00
1,975.00
24,600.00
2,275.00
1,975.00
24,600.00
41,275.00
63,812.50 515,012.50
3,633.75
3,633.75
43,998.75
7,458.33
7,458.33
89,500.00
4,350.69
4,350.69
52,208.33
3,729.17
3,729.17
44,750.00
1200.00
108.00
112.00
116.67
100.00
436.67
5,240.00
1500.00
135.00
140.00
145.83
125.00
545.83
6,550.00
60,446.94
82,984.44
745,469.58
Mensual
2000.00
180.00
186.67
194.44
166.67
727.78
8,733.33
4000.00
360.00
373.33
388.89
333.33
1455.56
17,466.67
5000.00
450.00
466.67
486.11
416.67
1819.44
21,833.33
268,646
Comportas orgnicas para bebes
268,646
Etiquetas (1 millar S/.40.00)
TOTAL MATERIA PRIMA ===========>
S/.
S/.
0.88
0.04
SERVICIOS TERCERIZADOS
Mano de Obra Indirecta
Cant.
Importe
Mensual
GASTOS OPERATIVOS
Descripcin
Cant.
FIJOS:
Arrendamiento de Oficina Comercial
1
Arrendamiento de Estacionamientos
4
Servicio Contable - Tercerizado
1
Servicios Bsicos: Luz y Agua
1
Telefona Fija + Internet
1
Telefona Mvil - rea Com./Adm.
3
Sueldo Jefe Comercial
1
Sueldo Jefe de Administracin y RR.HH.
1
Sueldo Jefe de Marketing
1
Sueldo Jefe de Logistica Internacional
1
Sueldo Jefe de Logistica Nacional
1
Sueldo Secretaria
1
Sueldo Backoffice
1
Sueldo Vendedores
3
Gratificiacion, vacaciones, CTS - Jefe Comercial
1
Gratificiacion, vacaciones, CTS - Jefe de Administracin y RR.HH.
1
Gratificiacion, vacaciones, CTS - Jefe de Logistica Internacional 1
Gratificiacion, vacaciones, CTS - Jefe de Marketing
1
Gratificiacion, vacaciones, CTS - Jefe de Logistica local
1
Gratificiacion, vacaciones, CTS - Vendedores
3
Gratificiacion, vacaciones, CTS - Secretaria
1
Gratificiacion, vacaciones, CTS - Back Office
1
Bono Mensual - Vendedores por cumplimiento objetivos
3
TOTAL FIJOS ====================>
Importe
Mensual
MENSUAL
7,182.00
957.60
2,500.00
500.00
500.00
100.00
4,000.00
4,000.00
5,000.00
4,000.00
4,000.00
2,000.00
1,500.00
1,200.00
1,455.56
1,455.56
1,455.56
1,819.44
1,455.56
436.67
727.78
545.83
400.00
400.00
300.00
500.00
2,500.00
1,000.00
200.00
OMERCIALIZACIN
anda mensual promedio en soles)
DUCTO
Precio Total S/. COSTOS FIJOS
COSTOS
VARIABLES
237,348.74
10,745.84
248,094.58
248,094.58
31,101.55
3,492.50
4,500.00
39,094.05
39,094.05
287,188.63
==>
Total S/.
MENSUAL
7,182.00
957.60
2,500.00
500.00
500.00
300.00
4,000.00
4,000.00
5,000.00
4,000.00
4,000.00
2,000.00
1,500.00
3,600.00
1,455.56
1,455.56
1,455.56
1,819.44
1,455.56
1,310.00
727.78
545.83
400.00
50,664.88
COSTOS
VARIABLES
AO 1
86,184.00
11,491.20
30,000.00
6,000.00
6,000.00
3,600.00
56,000.00
56,000.00
70,000.00
56,000.00
56,000.00
28,000.00
21,000.00
50,400.00
17,466.67
17,466.67
17,466.67
21,833.33
17,466.67
15,720.00
8,733.33
6,550.00
4,800.00
COSTOS FIJOS
COSTOS
VARIABLES
AO 2
90,493.20
12,065.76
33,000.00
6,600.00
6,600.00
3,960.00
61,600.00
61,600.00
77,000.00
61,600.00
61,600.00
30,800.00
23,100.00
55,440.00
19,213.33
19,213.33
19,213.33
24,016.67
19,213.33
17,292.00
9,606.67
7,205.00
5,280.00
COSTOS FIJOS
COSTOS FIJOS
AO 3
95017.86
12669.048
36300
7260
7260
4356
67760
67760
84700
67760
67760
33880
25410
60984
21134.66667
21134.66667
21134.66667
26418.33333
21134.66667
19021.2
10567.33333
7925.5
5808
400.00
900.00
500.00
2,500.00
1,000.00
200.00
5,500.00
4,800.00
10,800.00
6,000.00
30,000.00
12,000.00
2,400.00
664,178.53
56,164.88
730,178.53
66,000.00
5,280.00
11,880.00
6,600.00
33,000.00
13,200.00
2,640.00
725,712.63
798,312.63
72,600.00
798,283.89
878,143.89
COSTOS
VARIABLES
AO 3
COSTOS
VARIABLES
AO 4
99768.753
13302.5004
39930
7986
7986
4791.6
74536
74536
93170
74536
74536
37268
27951
67082.4
23248.13333
23248.13333
23248.13333
29060.16667
23248.13333
20923.32
11624.06667
8718.05
6388.8
COSTOS FIJOS
COSTOS
VARIABLES
AO 5
104757.1907
13967.62542
43923
8784.6
8784.6
5270.76
81989.6
81989.6
102487
81989.6
81989.6
40994.8
30746.1
73790.64
25572.94667
25572.94667
25572.94667
31966.18333
25572.94667
23015.652
12786.47333
9589.855
7027.68
COSTOS FIJOS
5808
13068
7260
36300
14520
2904
79,860.00
6388.8
14374.8
7986
39930
15972
3194.4
878,112.28
965,958.28
87,846.00
7027.68
15812.28
8784.6
43923
17569.2
3513.84
965,923.51
1,062,554.11
96,630.60
Ao 0
Ao 1
S/.
S/.
S/.
S/.
-81,147.67
2,706,415.74
2,057,384.88
649,030.86
730,178.53
-81,147.67
276,391.04
ESTE ES EL CUADRO DE CAPITAL DE TRABAJO, QUE DE ACUERDO A ALASESORA DEBE SALIR NEGATIVO EL PRIMER
CON LOS DATOS QUE TENEMOS, SALE POSITIVO
3,624,713.18
2,468,861.85
1,155,851.33
798,312.63
357,538.71
331,410.91
Ao 3
S/.
S/.
S/.
S/.
S/.
S/.
4,529,727.73
2,962,634.22
1,567,093.51
878,143.89
688,949.62
484,907.86
Ao 4
S/.
S/.
S/.
S/.
S/.
S/.
5,694,976.83
3,555,161.07
2,139,815.76
965,958.28
1,173,857.48
704,764.44
Ao 5
S/.
S/.
S/.
S/.
S/.
7,207,369.31
4,266,193.28
2,941,176.03
1,062,554.11
1,878,621.92
CRONOGRAMA DE PAGOS
(Amortizaciones Iguales)
S/.
Plazo
5
n
Deuda
337,308.93
1
2
3
4
5
282,058.58
221,283.19
154,430.26
80,892.04
0.00
aos
Amortizacin
55,250.35
60,775.39
66,852.93
73,538.22
80,892.04
Intereses
33,730.89
28,205.86
22,128.32
15,443.03
8,089.20
Cuota
88,981.25
88,981.25
88,981.25
88,981.25
88,981.25
FLUJO DE CAJA
(PERIODO DE 5 AOS - En Soles)
Concepto
Ao 0
Ingresos
Ventas Proyectadas
Egresos
Costo del Prodcuto
Gastos Operativos
Amortizaciones intangibles
Depreciacin
UTILIDAD OPERATIVA
Impuesto a la Renta (30%)
UTILIDAD NETA
Amortizacin
Depreciacin
FLUJO DE CAJA OPERATIVO
FLUJO DE CAJA INICIAL
CAPITAL DE TRABAJO
S/.
S/.
Ao 1
S/.
2,943,360.64
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-2,789,544.21
-2,057,384.88
-730,178.53
-205.70
-1,775.10
153,816.43
46,144.93
107,671.50
205.70
1,775.10
109,446.60
-1,686,544.67
-81,147.67
-1,767,692.34
337,308.93
Amortizacin de la deuda
Inters de la deuda (al 10%)
Escudo fiscal de los intereses
337,308.93
-1,430,383.41
242,841
204,267
109,446.60
-55,250.35
-33,730.89
10,119.27
-78,861.98
30,584.62
4.25%
0.7
1.67%
12%
14.32%
Deuda
Banco : TEA
337308.93
10%
Prstamo (D)
Accionistas (E)
Total
% participacin
20%
80%
100%
Inversin
337,309
1,349,236
1,686,545
Indicadores de Rentabilidad
Indicador de Rentabilidad
VAN (FCLD)
VAN (FCNA)
TIR
B/C
PR (Aos)
242,841
204,267
18%
1.213
5 anos
El VAN de Libre Disponidad nos arroja un Valor positivo (242,841), lo cual significa que nuestro proyecto es rentable y convie
Asimismo nuestro VAN del Accionista tambien es un valor positivo (204,267), demostrando con esto que nuestra alternativa
de Financiacion tambien es buena, y la estructura ptima de capital para obtener rentabilidad en el Proyecto.
Por otro lado, notamos que el Valor del Costo de Oportunidad de nuestro Proyecto (COK) hallado es de 14.32%, el cual
es la tasa minimo para que los que deseen invertir en nuestro Negocio obtegan Rentabilidad.
Asimismo hemos obtenido un valor de la Tasa Interna de Rentabilidad (TIR) de 18% superando el COK obtenido de 14.25%
lo que significa que nuestro proyecto tambien es rentable con el analisis de este indicador, ya que el TIR est por encima del
costo de oportunidad , es decir supera el rendimiento mnimo esperado por los accionistas.
Tambien denotamos que nuestro Indice de Beneficio/Costo es mayor a 1, el cual es 1.213, lo que tambien demuestra la renta
nuestro proyecto, el cual es conveniente realizarlo.
FLUJO DE CAJA
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S/.
S/.
S/.
Ao 2
Ao 3
Ao 4
Ao 5
3,682,356.83 S/.
4,603,412.16 S/.
5,789,895.50 S/.
7,330,627.90
-3,269,155.28
-2,468,861.85
-798,312.63
-205.70
-1,775.10
413,201.55
123,960.47
289,241.09
205.70
1,775.10
291,016.18
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-3,842,758.91
-2,962,634.22
-878,143.89
-205.70
-1,775.10
760,653.25
228,195.97
532,457.27
205.70
1,775.10
534,232.37
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-4,523,100.14
-3,555,161.07
-965,958.28
-205.70
-1,775.10
1,266,795.35
380,038.61
886,756.75
205.70
1,775.10
888,531.84
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-5,330,728.18
-4,266,193.28
-1,062,554.11
-205.70
-1,775.10
1,999,899.72
599,969.91
1,399,929.80
205.70
1,775.10
1,401,704.90
291,016.18
534,232.37
888,531.84
1,401,704.90
-60,775.39
-28,205.86
8,461.76
-80,519.49
210,496.69
-66,852.93
-22,128.32
6,638.50
-82,342.75
451,889.62
-73,538.22
-15,443.03
4,632.91
-84,348.34
804,183.51
-80,892.04
-8,089.20
2,426.76
-86,554.49
1,315,150.41
SECTOR TEXTIL
Costo
7.00%
14.32%
WACC
1.40%
11.46%
12.86%
cion_Peru_2T12_tcm346-327055.pdf?ts=2872012
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S/.
S/.
S/.
S/.
S/.
S/.
S/.
Ao 1
2,706,415.74
2,057,384.88
649,030.86
730,178.53
-81,147.67
-33,730.89
-114,878.56
-24,344.30
-254,101.43
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Ao 2
3624713.185
2,468,861.85
1,155,851.33
798,312.63
357,538.71
-28,205.86
329,332.85
-107,261.61
551,404.08
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Ao 3
4529727.732
2,962,634.22
1,567,093.51
878,143.89
688,949.62
-22,128.32
666,821.30
-206,684.89
1,126,957.72
DAS
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S/.
S/.
S/.
S/.
S/.
Ao 4
5694976.829
3,555,161.07
2,139,815.76
965,958.28
1,173,857.48
-15,443.03
1,158,414.46
-352,157.25
1,964,671.67
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S/.
S/.
S/.
S/.
S/.
S/.
Ao 5
7207369.307
4,266,193.28
2,941,176.03
1,062,554.11
1,878,621.92
-8,089.20
1,870,532.72
-563,586.58
3,177,478.86
2,706,415.74
236,944.90
-101,738.50
2,841,622.14
10,062.25
-9,081.18
981.06
2,842,603.20
PASIVO
Pasivo Corriente
Proveedores
Acreedores Diversos
Bancos
Impuestos
Total Pasivo Corriente
PATRIMONIO
Prdidas del Ejercicio
Capital
Total Patrimonio
TOTAL PASIVO + PATRIMONIO
163,356.61
2,057,384.88
730,178.53
88,981.25
-24,344.30
2,852,200.36
-254,101.43
81,147.67
-172,953.76
2,679,246.60