INVERSION PARA EL PROYECTO

CAPITAL FIJO
Horno Industrial
Batidora Industrial
Computadora
Impresora
Escritorio
Estante administrativo
Mesas industriales para cocina
Utensilios de cocina

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Constitucion de empresa

S/.

73,610
53,000
15,900
1,200
300
200
250
1,400
1,360

7,000

INVERSIN

S/.

96,753

PRESTAMO PARA EL PROYECTO

BANCO BCP - CREDITO PYME
PRESTAMO

S/. 50,000.00

TASA DE INTERES ANUAL 16.19%

AOS

0.1619
4

Cuota

S/. 17,936.57

AO
1
2
3
4
5

SALDO
S/. 50,000.00
S/. 40,158.43
S/. 28,723.51
S/. 15,437.28
S/. 0.00

CUOTA
S/. 17,936.57
S/. 17,936.57
S/. 17,936.57
S/. 17,936.57

ALFAJORES EN PACK DE 6 UNIDADES

COSTO FIJO
COSTO VARIABLE UNITARIO
PRECIO DE VENTA
INCREMENTO DE VENTAS

S/.
S/.
S/.

80,040
2.5
6.0
5

% ANUALES

1
40000

VENTAS ANUALES
IMPUESTO
RENTA. DE LA INVERSION
RECUP. DE LA INVERSION
VALOR DE DESECHO

2
42000

30
15

%
%

30000

FLUJO DE CAJA PROYEC

0

FLUJO CAJA
Ingresos x ventas
Costo variable total
Costo fijo
Depreciacin
Valor de Desecho
Inters del prestamo
UAII
Impuesto a la Renta
U despus de Impuestos
Depreciacin
Valor de Desecho
Utilidad Neta
Inversion Inicial
Prestamo
Amortizacin
FLUJO DE CAJA

S/.

VA
VAN

CAPITAL FIJO
Horno Industrial
Batidora Industrial
Computadora
Impresora
Escritorio
Estante administrativo
Mesas industriales para cocina

1
S/.
S/.
S/.
S/.

240,000.00
100,000.00
80,040.00
7,450.00

S/.
S/.
S/.
S/.
S/.

8,095.00
44,415.00
13,324.50
31,090.50
7,450.00

S/.

38,540.50

S/.
-S/. 46,753.00 S/.

9,841.57
28,698.93

96,753
S/. 50,000.00

-40654.78

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.

21700.51
79,328

S/.

79,328

72,250 DEPRECIACIN %
53,000
10
15,900
10
1,200
25
300
25
200
10
250
10
1,400
10

VARIABLE 1:

Cambiamos la cantidad producida

CANTIDAD
350000.00
400000.00
450000.00
500000.00
550000.00
600000.00

VAN
S/. 54,105.08
S/. 93,034.78
S/. 131,964.48
S/. 170,894.18
S/. 209,823.88
S/. 248,753.58

capital de trabajo
sueldos
servicios
alquiler del local
insumos y materiales
gastos de servicios
agua
luz
limpieza
telefono
gas natural

16,143
6670
440
700
8333

440
80
150
70
120
20
la empresa tiene planedo , que se va vender a credito a 30 das.

0.2950678251
0.8225313471
0.3587314041

INTERES
S/. 8,095.00
S/. 6,501.65
S/. 4,650.34
S/. 2,499.29

S/.

AMORTIZACION
S/. 9,841.57
S/. 11,434.92
S/. 13,286.23
S/. 15,437.28

3
44100

4
46305

5
48620

1.15

AJA PROYECTADO A 5 AOS

2

S/.
S/.
S/.
S/.

252,000.00
105,000.00
80,040.00
7,450.00

S/.
S/.
S/.
S/.

264,600.00
110,250.00
80,040.00
7,450.00

S/.
S/.
S/.
S/.

277,830.00
115,762.50
80,040.00
7,450.00

S/.
S/.
S/.
S/.
S/.

6,501.65
53,008.35
15,902.51
37,105.85
7,450.00

S/.
S/.
S/.
S/.
S/.

4,650.34
62,209.66
18,662.90
43,546.76
7,450.00

S/.
S/.
S/.
S/.
S/.

2,499.29
72,078.21
21,623.46
50,454.74
7,450.00

S/.

44,555.85

S/.

50,996.76

S/.

57,904.74

S/.
S/.

9,841.57
34,714.27

S/.
S/.

13,286.23
37,710.53

S/.
S/.

15,437.28
42,467.47

22825.20

TIR =

21113.84

70.4%
1

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

21561.12

5,300.00 S/.
1,590.00 S/.
300.00 S/.
75.00 S/.
20.00 S/.
25.00 S/.
140.00 S/.
7,450.00 S/.

2
5,300.00
1,590.00
300.00
75.00
20.00
25.00
140.00
7,450.00

3
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

5,300.00
1,590.00
300.00
75.00
20.00
25.00
140.00
7,450.00

producida
TIR
67.47%
105.47%
143.81%
182.41%
221.22%
260.18%

PERIODO DE RECUPERACION
5
4
3
2

2
2

e va vender a credito a 30 das.

S/.
S/.
S/.
S/.
S/.

291,721.50
121,550.63
80,040.00
7,075.00
35,375.00

S/.
S/.
S/.
S/.
S/.
S/.

47,680.88
14,304.26
33,376.61
7,075.00
35,375.00
75,826.61

S/.

75,826.61
0.15
32781.94

4
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

5,300.00
1,590.00
300.00
75.00
20.00
25.00
140.00
7,450.00

5
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

5,300.00
1,590.00
20.00
25.00
140.00
7,075.00

S/. 96,838.20

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

DEPRE ACUMULADA
VALOR DE DESECHO
26,500.00 S/.
26,500.00
7,950.00 S/.
7,950.00
1,200.00 S/.
300.00 S/.
100.00 S/.
100.00
125.00 S/.
125.00
700.00 S/.
700.00
36,875.00 S/.
35,375.00

26500
5300

INSTITUCION

SUNARP

INDECOPI
SUNAT

MUNICIPIO DE MIRAFLORES

DEFENSA CIVIL

TOTA

CONCEPTO

TOTAL A PAGAR

BUSQUEDA DE INDICES
RESERVA DE NOMBRE
DERECHOS NOTARIALES
DERECHO DE CALIFICACION
DERECHO DE INSCRIPCION
NOMBRAMIENTO DE ADMINISTRADORES

TOTAL

S/. 4
S/. 16
S/. 350
S/. 38
S/. 120
S/. 20
S/. 548
S/. 56
S/. 535
S/. 535
S/. 0
S/. 140
S/. 216
S/. 406
S/. 762
S/. 144
S/. 144

TOTAL

S/. 1,988

TOTAL
BUSQUEDA DE ANTECEDENTES
PAGO POR TAZA DE REGISTRO
TOTAL
TODOS LOS TRAMITES SON GRATUITOS
CERTIFICADO DE ZONIFICACION Y USOS
LICENCIA PROVISIONAL DE FUNCION.
ANUNCIOS PUBLICITARIOS
TOTAL
INSPECCION TECNICA

INVERSION PARA EL PROYECTO

CAPITAL FIJO
Horno Industrial
Batidora Industrial
Computadora
Impresora
Escritorio
Estante administrativo
Mesas industriales para cocina

S/. 72,250
S/. 53,000
S/. 15,900
S/.
1,200
S/.
300
S/.
200
S/.
250
S/.
1,400

INVERSIN

CUOTA MENSUAL

S/.

80,790

S/.

2,238

ALFAJORES EN PACK DE 6 UNIDADES

COSTO FIJO
COSTO VARIABLE UNITARIO
PRECIO DE VENTA
INCREMENTO DE VENTAS
VENTAS ANUALES
IMPUESTO
RENTA. DE LA INVERSION
RECUP. DE LA INVERSION
VALOR DE DESECHO

S/. 77,640
S/.
2.5
S/.
6.0
2
% ANUALES
1
40000
30
15

2
40800
%
%

30000

FLUJO DE CAJA PROYECTADO A

FLUJO CAJA
Ingresos x ventas
Costo variable total

1
S/.
S/.

240,000.00
100,000.00

Costo fijo
Depreciacin
UAII
Impuesto a la Renta
U despus de Impuestos
(+) Depreciacin

S/.
S/.
S/.
S/.
S/.
S/.

Utilidad Bruta
Rentabilidad a la inversin
Recuperacin inversin
Utilidad Neta
Inversin Inicial

S/.
S/.
S/.
S/.
80,790

VAN

CAPITAL FIJO
Horno Industrial
Batidora Industrial
Computadora
Impresora
Escritorio
Estante administrativo
Mesas industriales para cocina

77,640.00
7,450.00
54,910.00
16,473.00
38,437.00
7,450.00
0
45,887.00
12,118.50
9,083.00
24,685.50

S/. 72,250
S/. 53,000
S/. 15,900
S/.
1,200
S/.
300
S/.
200
S/.
250
S/.
1,400

S/.
S/.

21,466
13,435

DEPRECIACIN %
10
10
25
25
10
10
10

CAPITAL DE TRABAJO
Utensilios de cocina
Utiles de oficina
Utiles de mantenimiento
Utiles de empaquetadura
Mano de obra

S/.
S/.
S/.
S/.
S/.
S/.

8,540
1,360
200
100
80
4,800

Constitucion de empresa

S/.

2,000

3
41616

4
42448

5
43297

1.15

PROYECTADO A 5 AOS
2
S/.
S/.

244,800.00
102,000.00

3
S/.
S/.

249,696.00
104,040.00

4
S/. 254,689.92
S/. 106,120.80

5
S/.
S/.

259,783.72
108,243.22

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

77,640.00
7,450.00
57,710.00
17,313.00
40,397.00
7,450.00
0
47,847.00
12,118.50
9,083.00
26,645.50

20,148

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.

1
5,300.00 S/.
1,590.00 S/.
300.00 S/.
75.00 S/.
20.00 S/.
25.00 S/.
140.00 S/.
7,450.00 S/.

77,640.00
7,450.00
60,566.00
18,169.80
42,396.20
7,450.00
0
49,846.20
12,118.50
9,083.00
28,644.70

18,834

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

77,640.00
7,450.00
63,479.12
19,043.74
44,435.38
7,450.00
0
51,885.38
12,118.50
9,083.00
30,683.88

S/.

17,544

2
5,300.00 S/.
1,590.00 S/.
300.00 S/.
75.00 S/.
20.00 S/.
25.00 S/.
140.00 S/.
7,450.00 S/.

3
5,300.00
1,590.00
300.00
75.00
20.00
25.00
140.00
7,450.00

S/.
S/.
S/.
S/.
S/.
S/.

77,640.00
7,075.00
66,825.50
20,047.65
46,777.85
7,075.00

S/.
S/.
S/.
S/.

53,852.85
12,118.50
9,083.00
32,651.35

S/.

16,233

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

4
5,300.00
1,590.00
300.00
75.00
20.00
25.00
140.00
7,450.00

5
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

5,300.00
1,590.00
20.00
25.00
140.00
7,075.00

DEPRE ACUMULADA VALOR DE DESECHO

S/.
26,500.00 S/.
26,500.00
S/.
7,950.00 S/.
7,950.00
S/.
1,200.00 S/.
S/.
300.00 S/.
S/.
100.00 S/.
100.00
S/.
125.00 S/.
125.00
S/.
700.00 S/.
700.00
S/.
36,875.00 S/.
35,375.00