Académique Documents
Professionnel Documents
Culture Documents
Meses
Barras de pasta de Cacao
Total Ventas
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9 Mes 10 Mes 11 Mes 12
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
Total
15600
0
15600
Especificacin
Unidad
requerida
Precio S/.
Infraestructura:
Construcciones
7,000.00
Almacn
10 x 6 Material adobe
2,000.00
6 x 5 y 2 de profundidad. Simple
200.00
Equipo y herramientas
7,000.00
0.00
2,000.00
0.00
200.00
8,055.00
1
1
1
1
1
1
50
4
3
3
1
2
4,000.00
2,000.00
200.00
700.00
350.00
50.00
2.00
5.00
60.00
30.00
180.00
10.00
4,000.00
2,000.00
200.00
700.00
350.00
50.00
100.00
20.00
180.00
90.00
180.00
20.00
55.00
165.00
Muebles y enseres:
Mesa
Escritorio
Silla
Andamio
Telfono
Prioridad
9,200.00
Planta procesadora
Tostadora
Molino
Ventiladora
Refrigeradora
Balanza electroni
Zaranda
Moldes
Cuchillos
Ollas
Bandejas
Carretilla
Esptula
Implementos del
personal
Total
1,460.00
2
1
4
2
1
120.00
300.00
30.00
350.00
100.00
Inversin total
240.00
300.00
120.00
700.00
100.00
18,715.00
14
Costo
800.00
500.00
30.00
Total
1,330.00
16
17
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
1300
Precio /unid.
Almendras de Caaco
0
0
0
0
0
7.00
0.00
0.00
0.00
0.00
0.00
Kg.
0
0
0
0
0
Total Ao
15600
25,200.00
0.00
0.00
0.00
0.00
0.00
18
Designacin
Costos de personal
Calificacin
Salario/ mes
Experiancia en la elaboracin
Total
Salario / ao
750
9,000.00
0.00
750.00
9,000.00
19.00
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
Costo/ao
Costos de produccin
2,850.00
2,850.00
2,850.00
2,850.00
2,850.00
33,450.00
2,100.00
2,100.00
0.00
0.00
0.00
0.00
0.00
750.00
750.00
0.00
2,100.00
2,100.00
0.00
0.00
0.00
0.00
0.00
750.00
750.00
0.00
2,100.00
2,100.00
0.00
0.00
0.00
0.00
0.00
750.00
750.00
0.00
2,100.00
2,100.00
0.00
0.00
0.00
0.00
0.00
750.00
750.00
0.00
2,100.00
2,100.00
0.00
0.00
0.00
0.00
0.00
750.00
750.00
0.00
25,200.00
25,200.00
0.00
0.00
0.00
0.00
0.00
8,250.00
8,250.00
0.00
20
Concepto
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12 Costo/Ao
Costos de Administracion y
1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 1,495.00 17,940.00
Venta
Costos de administracion
Administrador
Agua
Energa elctrica
Telfono
Imprevistos
C. de compra y venta:
Transporte de M.P.
Movilidad
Publicidad
1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 1,405.00 16,860.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00 4,800.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
240.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00
200.00 2,400.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
420.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00 9,000.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00 1,080.00
40.00
40.00
40.00
40.00
40.00
40.00
40.00
40.00
40.00
40.00
40.00
40.00
480.00
30.00
30.00
30.00
30.00
30.00
30.00
30.00
30.00
30.00
30.00
30.00
30.00
360.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
240.00
21
Descripcin
Infraestructura:
Equipo y herramientas
Muebles y enseres:
Costos de instalacion
Total de inversin
Costos
9,200.00
8,055.00
1,460.00
1,330.00
20,045.00
Capital de trabajo
Gastos Operativos iniciales
Materia Prima
Mano de Obra
Costos de administracion y venta
Total inversin
2,100.00
750.00
1,495.00
4,345.00
22
Precio unitario/
estimado mensual
Cantidad
Infraestructura:
Total
9,200.00
Planta procesadora
0
Almacn
0
Pozo para excretas
Equipo y herramientas
Tostadora
Molino
Ventiladora
Refrigeradora
Balanza electroni
Zaranda
Moldes
Cuchillos
Ollas
Bandejas
Carretilla
Esptula
Implementos del personal
Muebles y enseres:
Mesa
Escritorio
Silla
Telfono
Otras inversiones (Costos de instalacion)
Elaboracin del proyecto
Constitucin de la empresa
Talonario de boletas y/o facturas
Capital de trabajo
Materia prima e insumos
Mano de obra
Costos de administracion y venta
Total costo inversiones
1
0
1
0
1
7,000.00
0.00
2,000.00
0.00
200.00
1
1
1
1
1
1
50
4
3
3
1
2
3
4,000.00
2,000.00
200.00
700.00
350.00
50.00
2.00
5.00
60.00
30.00
180.00
10.00
55.00
2
1
4
1
120.00
300.00
30.00
100.00
1
1
1
800.00
500.00
30.00
7,000.00
0.00
2,000.00
0.00
200.00
8,055.00
4,000.00
2,000.00
200.00
700.00
350.00
50.00
100.00
20.00
180.00
90.00
180.00
20.00
165.00
760.00
240.00
300.00
120.00
100.00
1,330.00
800.00
500.00
30.00
4,345.00
2,100.00
750.00
1,495.00
23,690.00
N pagina
Valor
Infraestructura:
Planta procesadora
0
Almacn
0
Pozo para excretas
Equipo y herramientas
Tostadora
Molino
Ventiladora
Refrigeradora
Balanza electroni
Zaranda
Moldes
Cuchillos
Ollas
Bandejas
Carretilla
Esptula
Implementos del personal
Muebles y enseres
Mesa
Escritorio
Silla
Telfono
9,200.00
7,000.00
0.00
2,000.00
0.00
200.00
8,055.00
4,000.00
2,000.00
200.00
700.00
350.00
50.00
100.00
20.00
180.00
90.00
180.00
20.00
165.00
760.00
240.00
300.00
120.00
100.00
Depreciacin
anual
620.00
466.67
0.00
133.33
Aos de uso
15
0
15
0
10
10
6
8
13
8
15
10
5
5
10
8
8
3
10
10
5
3
Total S/.
Depreciacin mensual
12
20.00
998.26
400.00
333.33
25.00
53.85
43.75
3.33
10.00
4.00
36.00
9.00
22.50
2.50
55.00
111.33
24.00
30.00
24.00
33.33
1,729.60
144.13
Total inversin
Monto S/.
24,390.00
Total inversin
Monto S/.
10,240.00
14,150.00
0.00
24,390.00
24
10,240.00
10%
0.8%
12
0.00
0%
0.00
0
CUADRO DE COMPROMISO DE PAGO
Concepto
Prstamo familiar
Amortizacin del capital
Inters
Prstamo de institucin financiera
Pago
Inters
Servicio de deuda (prestamo
familiar y entidad financiera)
Pago
Inters
Mes 1
938.67
853.33
85.33
0
Mes 2
938.67
853.33
85.33
0
Mes 3
938.67
853.33
85.33
0
Mes 4
938.67
853.33
85.33
0
Mes 5
938.67
853.33
85.33
0
Mes 6
938.67
853.33
85.33
0
Mes 7
938.67
853.33
85.33
0
Mes 8
938.67
853.33
85.33
0
Mes 9
938.67
853.33
85.33
0
938.67
938.67
938.67
938.67
938.67
938.67
938.67
938.67
938.67
853.33
85.33
853.33
85.33
853.33
85.33
853.33
85.33
853.33
85.33
853.33
85.33
853.33
85.33
853.33
85.33
853.33
85.33
Mes 10
938.67
853.33
85.33
0
Mes 11
938.67
853.33
85.33
0
Mes 12
938.67
853.33 ojo
85.33
0
938.67
938.67
938.67
853.33
85.33
853.33
85.33
853.33
85.33
25
Precio unitario/
estimado mensual
Cantidad
Infraestructura:
Planta procesadora
0
Almacn
0
Pozo para excretas
Equipo y herramientas
Tostadora
Molino
Ventiladora
Refrigeradora
Balanza electroni
Zaranda
Moldes
Cuchillos
Ollas
Bandejas
Carretilla
Esptula
Implementos del personal
Muebles y enseres
Mesa
Escritorio
Silla
Telfono
Otras inversiones (Costos de
Elaboracin del proyecto
Constitucin de la empresa
Talonario de boletas y/o facturas
Capital de trabajo
Materia prima e insumos
Mano de obra
Costos de administracion y venta
Total costo inversiones
1
0
1
0
1
7,000.00
0.00
2,000.00
0.00
200.00
1
1
1
1
1
1
50
4
3
3
1
2
3
4,000.00
2,000.00
200.00
700.00
350.00
50.00
2.00
5.00
60.00
30.00
180.00
10.00
55.00
2
1
4
1
120.00
300.00
30.00
100.00
1
1
1
800
500
30
Total
9,200.00
7,000.00
0.00
2,000.00
0.00
200.00
8,055.00
4,000.00
2,000.00
200.00
700.00
350.00
50.00
100.00
20.00
180.00
90.00
180.00
20.00
165.00
760.00
240.00
300.00
120.00
100.00
1,330.00
800.00
500.00
30.00
4,345.00
2,100.00
750.00
1,495.00
23,690.00
C. Fijo
9,200.00
8,055.00
760.00
1,330.00
1,495.00
1,495.00
20,840.00
C.
Variable
2,850.00
2,100.00
750.00
2,850.00
26
1.34
20,840.00
15,600.00
2.19
Mes 2
2,850.00
1,300.00
Precio de Venta
5.00
3.53
Mes 3
PUNTO DE EQUILIBRIO
Es el nivel de ventas en donde se cubren los costos, un nivel de ventas superior al equilibrio
se cubren costos, y, a su vez, se obtienen ganancias. Si vendes ms productos o servicios superior
al nivel del punto de equilibrio, entonces significa que empiezas a obtener utilidades.
Cantidad
Valor
Mrgen de contribucin =
Punto de Equilibrio =
7,422
20,840.00
2.81
37,112.33
37,112.33
ecio de Ventas
27
Plan de ventas en S/
Meses
Precio S/
5.00
0
Ingresos Totales
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
Mes 12
6,500.00
0.00
6,500.00
28.00
FLUJO DE CAJA
Concepto
Meses
Mes 0
A Ingresos
B Costos de inversin
Infraestructura:
Equipo y herramientas
Muebles y enseres:
Costos de instalacion
Capital de trabajo
C Costos de produccin
Materia prima e insumos
Mano de obra
D Costos de adm. y ventas
Costos de administracion
Costos de ventas
E Sub Total (A-B-C-D)
G Depreciacion
H Ganancia Bruta (E-G)
I Impuesto (depende del regimen) RUS
J Flujo de caja econmico (H-I)
K Servicio de la Deuda
Amortizacin de la deuda
Inters
L Flujo de caja financiero
VAN
TIR
i % ANUAL
VAN
20,045.00
9,200.00
8,055.00
1,460.00
1,330.00
4,345.00
-20,045.00
-20,045.00
0.00
-20,045.00
10,240.00
-9,805.00
S/.9,874.98
4.12%
4.00%
0.00
Mes 1
6,500.00
0
Mes 2
6,500.00
0
Mes 3
6,500.00
0
Mes 4
6,500.00
0
Mes 5
6,500.00
Mes 6
6,500.00
0
Mes 7
6,500.00
0
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2%
S/.9,874.98
4.12%
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
8%
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
Mes 8
6,500.00
0
Mes 9
6,500.00
0
Mes 10
6,500.00
0
Mes 11
6,500.00
0
Mes 12
6,500.00
0
Por Ao
78,000.00
0.00
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
2,850.00
2,100.00
750.00
1,495.00
1,405.00
90.00
2,155.00
144.13
2,010.87
20.00
1,990.87
-938.67
-853.33
-85.33
1,052.20
33,450.00
25,200.00
8,250.00
17,940.00
16,860.00
1,080.00
26,610.00
1,729.60
24,880.40
240.00
24,640.40
-11,264.00
-10,240.00
-1,024.00
13,376.40
29
9,874.98
4%
30
Acciones
Recursos
Mes 1
Cronograma de ejecucin
Mes 2
Mes 3
Mes 4
Mercado
Organizacin del
negocio
Costeo de productos o
servicios
Capital Inicial
Constitucin del
negocio
Otras acciones
necesarias
31