Momento de la inversion Monto $

Maquinaria Principal 0 S/. 60,000.00

Otros 0 S/. 24,000.00
Intangibles 0 S/. 14,500.00
S/. 98,500.00

0 1
Maquinaria Principal S/. 5,800.00
Otros S/. 4,640.00
Intangibles S/. 3,625.00
TOTAL S/. 14,065.00

Inventario Necesario
(meses)

0
Stock de materia prima 3 18,000
Prod. Terminado 2 20,000
Crdito a clientes 0.00 240,000
Clientes Contado 72,000
Clientes 1 mes
Clientes 2 meses
Crdito a Proveedores 2 (12,000)
Capital de Trabajo 338,000

CAMBIO EN CAPITAL DE TRABAJO 338,000

 Periodos de
Valor Contable Valor de Tiempo
Depreciacin/
Residual Mercado Final Liquidacin
Amortizacin
S/. 10.00 S/. 2,000.00 S/. 6,000.00 S/. 10.00
S/. 5.00 S/. 800.00 S/. 1,200.00 S/. 10.00
S/. 4.00 S/. - S/. -
S/. 2,800.00 S/. 7,200.00

2 3 4 5 6
S/. 5,800.00 S/. 5,800.00 S/. 5,800.00 S/. 5,800.00 5800
S/. 4,640.00 S/. 4,640.00 S/. 4,640.00 S/. 4,640.00
S/. 3,625.00 S/. 3,625.00
S/. 14,065.00 S/. 14,065.00 S/. 10,440.00 S/. 10,440.00 5800

1 2 3 4 5
19,500 16,500 28,500 36,000 36,750
21,667 18,333 31,667 40,000 40,833
260,000 220,000 380,000 480,000 490,000
78,000 66,000 114,000 144,000 147,000
134,400 145,600 123,200 212,800 268,800
33,600 36,400 30,800 53,200
(13,000) (11,000) (19,000) (24,000) (24,500)
500,567 489,033 694,767 919,600 1,012,083

162,567 (11,533) 205,733 224,833 92,483

 Stock MP 3 Meses
Stock PT 2 Meses
Credito Proveedores 2 Meses
Credito Clientes 30% Contado 80%
70% 20%

7 8 9 10
5800 5800 5800 5800

5800 5800 5800 5800

6 7 8 9 10
37,500 38,250 0 0 0
41,667 42,500 0 0 0
500,000 510,000 0 0 0
150,000 153,000
274,400 280,000 285,600
67,200 68,600 70,000 71,400
(25,000) (25,500) 0 0 0
1,045,767 1,066,850 355,600 71,400 0

33,683 21,083 (711,250) (284,200) (71,400)

 Costo de material
costo de MO
Costo Fijo
Impuesto a la renta

0
Ventas
Costo Material
Costo MO
Depreciacion
Utilidad bruta
Costo Fijo
Utilidad Operativa
Gasto Financiamiento
Valor en libros
Valor en ventas
Utilidad Antes Impuesto
Impuesto (30%)
UTILIDAD NETA

FLUJO DE CAJA

0
INGRESOS POR VENTAS

COSTO DIRECTO
COSTO FIJO
VENTA ACTIVO FIJO
IMPUESTO
costo total

activo fijo 98,500

Capital de trabajo S/. 338,000.00
S/. 436,500.00
S/. -436,500.00

0.0700035833
 30% Stock MP 3
20% Stock PT 2
S/. 20,000.00 Credito Proveedores 2
30% Credito Clientes 30%
70%
7%

1 2 3 4
S/. 240,000.00 S/. 260,000.00 S/. 220,000.00 S/. 380,000.00
S/. 72,000.00 S/. 78,000.00 S/. 66,000.00 S/. 114,000.00
S/. 48,000.00 S/. 52,000.00 S/. 44,000.00 S/. 76,000.00
S/. 14,065.00 S/. 14,065.00 S/. 14,065.00 S/. 10,440.00
S/. 105,935.00 S/. 115,935.00 S/. 95,935.00 S/. 179,560.00
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. 85,935.00 S/. 95,935.00 S/. 75,935.00 S/. 159,560.00

S/. 85,935.00 S/. 95,935.00 S/. 75,935.00 S/. 159,560.00

S/. 25,780.50 S/. 28,780.50 S/. 22,780.50 S/. 47,868.00
S/. 60,154.50 S/. 67,154.50 S/. 53,154.50 S/. 111,692.00

1 2 3 4
S/. 240,000.00 S/. 260,000.00 S/. 220,000.00 S/. 380,000.00
S/. 16,800.00 S/. 18,200.00 S/. 15,400.00 S/. 26,600.00
S/. 223,200.00 S/. 258,600.00 S/. 222,800.00 S/. 368,800.00
S/. 120,000.00 S/. 130,000.00 S/. 110,000.00 S/. 190,000.00
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. - S/. - S/. - ###
S/. 25,780.50 S/. 28,780.50 S/. 22,780.50 S/. 47,868.00
S/. 57,419.50 S/. 79,819.50 S/. 70,019.50 S/. 110,932.00

S/. 162,566.67 S/. -11,533.33 S/. 205,733.33 S/. 224,833.33

S/. 162,566.67 S/. -11,533.33 S/. 205,733.33 S/. 224,833.33
S/. -105,147.17 S/. 333,152.83 S/. 68,886.17 S/. 239,498.67
Meses
Meses
Meses
Contado
Crdito

5 6 7 8
S/. 480,000.00 S/. 490,000.00 S/. 500,000.00 S/. 510,000.00
S/. 144,000.00 S/. 147,000.00 S/. 150,000.00 S/. 153,000.00
S/. 96,000.00 S/. 98,000.00 S/. 100,000.00 S/. 102,000.00
S/. 10,440.00 S/. 5,800.00 S/. 5,800.00 S/. 5,800.00
S/. 229,560.00 S/. 239,200.00 S/. 244,200.00 S/. 249,200.00
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. 209,560.00 S/. 219,200.00 S/. 224,200.00 S/. 229,200.00

S/. 7,200.00
S/. 2,800.00
S/. 209,560.00 S/. 219,200.00 S/. 224,200.00 S/. 233,600.00
S/. 62,868.00 S/. 65,760.00 S/. 67,260.00 S/. 70,080.00
S/. 146,692.00 S/. 153,440.00 S/. 156,940.00 S/. 163,520.00

5 6 7 8
S/. 480,000.00 S/. 490,000.00 S/. 500,000.00 S/. 510,000.00
S/. 33,600.00 S/. 34,300.00 S/. 35,000.00 S/. 35,700.00
S/. 473,000.00 S/. 489,300.00 S/. 499,300.00 S/. 545,000.00
S/. 240,000.00 S/. 245,000.00 S/. 250,000.00 S/. 255,000.00
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. - S/. - S/. - S/. 7,200.00
S/. 62,868.00 S/. 65,760.00 S/. 67,260.00 S/. 70,080.00
S/. 150,132.00 S/. 158,540.00 S/. 162,040.00 S/. 199,920.00

S/. 92,483.33 S/. 33,683.33 S/. 21,083.33 S/. -711,250.00

S/. 92,483.33 S/. 33,683.33 S/. 21,083.33 S/. -711,250.00
S/. 504,048.67 S/. 580,556.67 S/. 605,956.67 S/. 1,356,970.00
 9 10

S/. -284,200.00 S/. -71,400.00

S/. -284,200.00 S/. -71,400.00
S/. 284,200.00 S/. 71,400.00