CAPITAL DE TRABAJO

Apertura de una nueva planta

VALOR UNIDADES
RUBROS
UNITARIO REQUERIDAS
6.1 ACTIVO FIJO
MAQUINARIAS Y EQUIPOS
Cilo de almacenamiento de leche S/ 40,000.00 1
Tanque de recepcion de leche S/ 20,000.00 2
Pasteurizador S/ 40,000.00 2
Homogenizador S/ 20,000.00 2
Paletizador S/ 15,000.00 2
MOBILIARIOS
Luminarias S/ 85.00 4
Mesas de trabajo S/ 1,000.00 4
Sillas S/ 60.00 10
Escritorio S/ 350.00 6
Computadora S/ 2,500.00 6
HERRAMIENTAS
Lentes de Seguridad S/ 5.00 5
Guantes de Seguridad S/ 35.00 5
Casco Económico S/ 20.00 5
Electrodo 1/8" 3 Varillas Indura S/ 36.00 1
TOTAL ACTIVO FIJO
GASTOS PRE OPERATIVOS
LICENCIA DE FUNCIONAMIENTO
CONSTITUCION LEGAL
Sunat (Gratuito) S/ - 1
Comprobantes de pago (Electronico) S/ 0.10 1000
Defensa Civil S/ 200.00 1
6.3 CAPITAL DE TRABAJO
COSTOS DE PRODUCCIÓN
Materia prima S/ 170.00 250
Agua (L) S/ 0.01 34304.4
Luz eléctrica (Kilowatt) S/ 0.65 500
COSTOS INDIRECTOS
Alquiler S/ 3,000.00 1
Alquiler de montacargas S/ 2,500.00 2
Agua (1) S/ 0.01 60000
GASTOS ADMINISTRATIVOS
Sueldos S/ 1,500.00 10
GASTOS DE VENTAS
Internet y teléfono S/ 250.00 1
Transporte S/ 1,200.00 2
TOTAL INVERSION ESTIMADA
10% DEPRECIACION S/ 2,103.13 12
 TOTAL

S/ 40,000.00
S/ 40,000.00
S/ 80,000.00
S/ 40,000.00
S/ 30,000.00

S/ 340.00
S/ 4,000.00
S/ 600.00
S/ 2,100.00
S/ 15,000.00

S/ 25.00
S/ 175.00
S/ 100.00
S/ 36.00
S/ 252,376.00

S/ -
S/ 100.00
S/ 200.00

S/ 42,500.00
S/ 343.04
S/ 325.00

S/ 3,000.00
S/ 5,000.00
S/ 600.00

S/ 15,000.00

S/ 250.00
S/ 2,400.00
S/ 322,094.04
S/ 25,237.60
CUADRO DE AMORTIZACION

Prestamo S/ 250,000.00 Plazo (Meses)

Tasa de Interes 10% Cuota

(Mensual)

Mes Interes Amortizacion Cuota

0
1 S/ 25,000.00 S/ 0.27 S/ 25,000.27
2 S/ 24,999.97 S/ 0.30 S/ 25,000.27
3 S/ 24,999.94 S/ 0.33 S/ 25,000.27
4 S/ 24,999.91 S/ 0.36 S/ 25,000.27
5 S/ 24,999.87 S/ 0.39 S/ 25,000.27
6 S/ 24,999.84 S/ 0.43 S/ 25,000.27
7 S/ 24,999.79 S/ 0.48 S/ 25,000.27
8 S/ 24,999.74 S/ 0.53 S/ 25,000.27
9 S/ 24,999.69 S/ 0.58 S/ 25,000.27
10 S/ 24,999.63 S/ 0.64 S/ 25,000.27
11 S/ 24,999.57 S/ 0.70 S/ 25,000.27
12 S/ 24,999.50 S/ 0.77 S/ 25,000.27
13 S/ 24,999.42 S/ 0.85 S/ 25,000.27
14 S/ 24,999.34 S/ 0.93 S/ 25,000.27
15 S/ 24,999.25 S/ 1.02 S/ 25,000.27
16 S/ 24,999.14 S/ 1.13 S/ 25,000.27
17 S/ 24,999.03 S/ 1.24 S/ 25,000.27
18 S/ 24,998.91 S/ 1.36 S/ 25,000.27
19 S/ 24,998.77 S/ 1.50 S/ 25,000.27
20 S/ 24,998.62 S/ 1.65 S/ 25,000.27
21 S/ 24,998.46 S/ 1.81 S/ 25,000.27
22 S/ 24,998.27 S/ 2.00 S/ 25,000.27
23 S/ 24,998.07 S/ 2.20 S/ 25,000.27
24 S/ 24,997.86 S/ 2.41 S/ 25,000.27
25 S/ 24,997.61 S/ 2.66 S/ 25,000.27
26 S/ 24,997.35 S/ 2.92 S/ 25,000.27
27 S/ 24,997.06 S/ 3.21 S/ 25,000.27
28 S/ 24,996.73 S/ 3.54 S/ 25,000.27
29 S/ 24,996.38 S/ 3.89 S/ 25,000.27
30 S/ 24,995.99 S/ 4.28 S/ 25,000.27
31 S/ 24,995.56 S/ 4.71 S/ 25,000.27
32 S/ 24,995.09 S/ 5.18 S/ 25,000.27
33 S/ 24,994.58 S/ 5.69 S/ 25,000.27
34 S/ 24,994.01 S/ 6.26 S/ 25,000.27
35 S/ 24,993.38 S/ 6.89 S/ 25,000.27
36 S/ 24,992.69 S/ 7.58 S/ 25,000.27
37 S/ 24,991.93 S/ 8.34 S/ 25,000.27
38 S/ 24,991.10 S/ 9.17 S/ 25,000.27
39 S/ 24,990.18 S/ 10.09 S/ 25,000.27
40 S/ 24,989.17 S/ 11.10 S/ 25,000.27
41 S/ 24,988.06 S/ 12.20 S/ 25,000.27
42 S/ 24,986.84 S/ 13.43 S/ 25,000.27
43 S/ 24,985.50 S/ 14.77 S/ 25,000.27
44 S/ 24,984.03 S/ 16.24 S/ 25,000.27
45 S/ 24,982.40 S/ 17.87 S/ 25,000.27
46 S/ 24,980.61 S/ 19.66 S/ 25,000.27
47 S/ 24,978.65 S/ 21.62 S/ 25,000.27
48 S/ 24,976.49 S/ 23.78 S/ 25,000.27
49 S/ 24,974.11 S/ 26.16 S/ 25,000.27
50 S/ 24,971.49 S/ 28.78 S/ 25,000.27
51 S/ 24,968.61 S/ 31.66 S/ 25,000.27
52 S/ 24,965.45 S/ 34.82 S/ 25,000.27
53 S/ 24,961.97 S/ 38.30 S/ 25,000.27
54 S/ 24,958.14 S/ 42.13 S/ 25,000.27
55 S/ 24,953.92 S/ 46.35 S/ 25,000.27
56 S/ 24,949.29 S/ 50.98 S/ 25,000.27
57 S/ 24,944.19 S/ 56.08 S/ 25,000.27
58 S/ 24,938.58 S/ 61.69 S/ 25,000.27
59 S/ 24,932.41 S/ 67.86 S/ 25,000.27
60 S/ 24,925.63 S/ 74.64 S/ 25,000.27
61 S/ 24,918.16 S/ 82.11 S/ 25,000.27
62 S/ 24,909.95 S/ 90.32 S/ 25,000.27
63 S/ 24,900.92 S/ 99.35 S/ 25,000.27
64 S/ 24,890.98 S/ 109.29 S/ 25,000.27
65 S/ 24,880.06 S/ 120.21 S/ 25,000.27
66 S/ 24,868.03 S/ 132.24 S/ 25,000.27
67 S/ 24,854.81 S/ 145.46 S/ 25,000.27
68 S/ 24,840.27 S/ 160.00 S/ 25,000.27
69 S/ 24,824.26 S/ 176.01 S/ 25,000.27
70 S/ 24,806.66 S/ 193.61 S/ 25,000.27
71 S/ 24,787.30 S/ 212.97 S/ 25,000.27
72 S/ 24,766.01 S/ 234.26 S/ 25,000.27
73 S/ 24,742.58 S/ 257.69 S/ 25,000.27
74 S/ 24,716.81 S/ 283.46 S/ 25,000.27
75 S/ 24,688.47 S/ 311.80 S/ 25,000.27
76 S/ 24,657.29 S/ 342.98 S/ 25,000.27
77 S/ 24,622.99 S/ 377.28 S/ 25,000.27
78 S/ 24,585.26 S/ 415.01 S/ 25,000.27
79 S/ 24,543.76 S/ 456.51 S/ 25,000.27
 80 S/ 24,498.11 S/ 502.16 S/ 25,000.27
81 S/ 24,447.89 S/ 552.38 S/ 25,000.27
82 S/ 24,392.65 S/ 607.62 S/ 25,000.27
83 S/ 24,331.89 S/ 668.38 S/ 25,000.27
84 S/ 24,265.05 S/ 735.22 S/ 25,000.27
85 S/ 24,191.53 S/ 808.74 S/ 25,000.27
86 S/ 24,110.66 S/ 889.61 S/ 25,000.27
87 S/ 24,021.70 S/ 978.57 S/ 25,000.27
88 S/ 23,923.84 S/ 1,076.43 S/ 25,000.27
89 S/ 23,816.20 S/ 1,184.07 S/ 25,000.27
90 S/ 23,697.79 S/ 1,302.48 S/ 25,000.27
91 S/ 23,567.54 S/ 1,432.73 S/ 25,000.27
92 S/ 23,424.27 S/ 1,576.00 S/ 25,000.27
93 S/ 23,266.67 S/ 1,733.60 S/ 25,000.27
94 S/ 23,093.31 S/ 1,906.96 S/ 25,000.27
95 S/ 22,902.61 S/ 2,097.66 S/ 25,000.27
96 S/ 22,692.84 S/ 2,307.42 S/ 25,000.27
97 S/ 22,462.10 S/ 2,538.17 S/ 25,000.27
98 S/ 22,208.29 S/ 2,791.98 S/ 25,000.27
99 S/ 21,929.09 S/ 3,071.18 S/ 25,000.27
100 S/ 21,621.97 S/ 3,378.30 S/ 25,000.27
101 S/ 21,284.14 S/ 3,716.13 S/ 25,000.27
102 S/ 20,912.53 S/ 4,087.74 S/ 25,000.27
103 S/ 20,503.75 S/ 4,496.52 S/ 25,000.27
104 S/ 20,054.10 S/ 4,946.17 S/ 25,000.27
105 S/ 19,559.48 S/ 5,440.79 S/ 25,000.27
106 S/ 19,015.40 S/ 5,984.87 S/ 25,000.27
107 S/ 18,416.92 S/ 6,583.35 S/ 25,000.27
108 S/ 17,758.58 S/ 7,241.69 S/ 25,000.27
109 S/ 17,034.41 S/ 7,965.86 S/ 25,000.27
110 S/ 16,237.83 S/ 8,762.44 S/ 25,000.27
111 S/ 15,361.58 S/ 9,638.69 S/ 25,000.27
112 S/ 14,397.71 S/ 10,602.55 S/ 25,000.27
113 S/ 13,337.46 S/ 11,662.81 S/ 25,000.27
114 S/ 12,171.18 S/ 12,829.09 S/ 25,000.27
115 S/ 10,888.27 S/ 14,112.00 S/ 25,000.27
116 S/ 9,477.07 S/ 15,523.20 S/ 25,000.27
117 S/ 7,924.75 S/ 17,075.52 S/ 25,000.27
118 S/ 6,217.20 S/ 18,783.07 S/ 25,000.27
119 S/ 4,338.89 S/ 20,661.38 S/ 25,000.27
120 S/ 2,272.75 S/ 22,727.52 S/ 25,000.27
 120

S/ 25,000.27

Saldo
S/ 250,000.00
S/ 249,999.73
S/ 249,999.43
S/ 249,999.11
S/ 249,998.75
S/ 249,998.35
S/ 249,997.92
S/ 249,997.44
S/ 249,996.92
S/ 249,996.34
S/ 249,995.70
S/ 249,995.00
S/ 249,994.23
S/ 249,993.39
S/ 249,992.46
S/ 249,991.43
S/ 249,990.31
S/ 249,989.07
S/ 249,987.70
S/ 249,986.20
S/ 249,984.56
S/ 249,982.74
S/ 249,980.75
S/ 249,978.55
S/ 249,976.14
S/ 249,973.48
S/ 249,970.56
S/ 249,967.34
S/ 249,963.81
S/ 249,959.92
S/ 249,955.64
S/ 249,950.94
S/ 249,945.76
S/ 249,940.07
S/ 249,933.80
S/ 249,926.91
S/ 249,919.34
S/ 249,911.00
S/ 249,901.83
S/ 249,891.74
S/ 249,880.65
S/ 249,868.44
S/ 249,855.02
S/ 249,840.25
S/ 249,824.01
S/ 249,806.14
S/ 249,786.48
S/ 249,764.86
S/ 249,741.08
S/ 249,714.91
S/ 249,686.14
S/ 249,654.48
S/ 249,619.66
S/ 249,581.35
S/ 249,539.22
S/ 249,492.87
S/ 249,441.89
S/ 249,385.81
S/ 249,324.12
S/ 249,256.26
S/ 249,181.62
S/ 249,099.51
S/ 249,009.19
S/ 248,909.84
S/ 248,800.56
S/ 248,680.34
S/ 248,548.11
S/ 248,402.65
S/ 248,242.65
S/ 248,066.64
S/ 247,873.04
S/ 247,660.07
S/ 247,425.81
S/ 247,168.12
S/ 246,884.66
S/ 246,572.86
S/ 246,229.87
S/ 245,852.59
S/ 245,437.58
S/ 244,981.07
S/ 244,478.91
S/ 243,926.53
S/ 243,318.91
S/ 242,650.53
S/ 241,915.31
S/ 241,106.57
S/ 240,216.96
S/ 239,238.39
S/ 238,161.96
S/ 236,977.88
S/ 235,675.40
S/ 234,242.67
S/ 232,666.67
S/ 230,933.07
S/ 229,026.11
S/ 226,928.45
S/ 224,621.02
S/ 222,082.86
S/ 219,290.87
S/ 216,219.69
S/ 212,841.39
S/ 209,125.26
S/ 205,037.51
S/ 200,541.00
S/ 195,594.83
S/ 190,154.04
S/ 184,169.17
S/ 177,585.82
S/ 170,344.13
S/ 162,378.28
S/ 153,615.83
S/ 143,977.15
S/ 133,374.59
S/ 121,711.78
S/ 108,882.69
S/ 94,770.69
S/ 79,247.49
S/ 62,171.97
S/ 43,388.90
S/ 22,727.52
-S/ 0.00
PRESUPUESTO DE COSTOS

Aumento Mensual 1%

Rubro Valor unitario

Ingresos por ventas netas S/ 2.25

1. COSTOS VARIABLES (DIRECTO)
Envase S/ 0.27
Agua (L) S/ 0.01
Azucar S/ 0.26
Aditivos S/ 0.02
Saborizantes S/ 0.28
TOTAL COSTOS VARIABLES S/ 0.84
2. COSTOS FIJOS (INDIRECTOS)
GASTOS ADMINISTRATIVOS
Agua (L) S/ 0.01
Luz eléctrica (Kilowatt) S/ 0.65
Alquiler S/ 3,000.00
Alquiler de montacargas S/ 2,500.00
Sueldos S/ 1,500.00
TOTAL GASTOS ADMINISTRATIVOS S/ 7,000.66
GASTOS DE VENTAS
Internet y teléfono S/ 250.00
Transporte S/ 1,200.00
TOTAL GASTOS DE VENTAS S/ 1,450.00
DEPRECIACION S/ 2,103.13
TOTAL COSTOS FIJOS S/ 10,553.79
TOTAL DE COSTOS S/ 10,554.63
SALDO

Rubro AÑO1
Ingresos por ventas netas S/ 2,853,563.18
1. COSTOS VARIABLES (DIRECTO)
Envase S/ 342,427.58
Agua (L) S/ 12,682.50
Azucar S/ 329,745.08
Aditivos S/ 25,365.01
Saborizantes S/ 355,110.08
TOTAL COSTOS VARIABLES S/ 1,065,330.25
2. COSTOS FIJOS (INDIRECTOS)
GASTOS ADMINISTRATIVOS
Agua (L) S/ 7,200.00
Luz eléctrica (Kilowatt) S/ 3,900.00
Alquiler S/ 36,000.00
Alquiler de montacargas S/ 60,000.00
Sueldos S/ 180,000.00
TOTAL GASTOS ADMINISTRATIVOS S/ 287,100.00
GASTOS DE VENTAS
Internet y teléfono S/ 3,000.00
Transporte S/ 28,800.00
TOTAL GASTOS DE VENTAS S/ 31,800.00
DEPRECIACION S/ 25,237.60
TOTAL COSTOS FIJOS S/ 344,137.60
TOTAL DE COSTOS S/ 1,409,467.85
SALDO S/ 1,444,095.32
 Producto Mes Mes
Unidades 1 2
Leche 100,000.00 101,000.00

Unidades Requeridas Enero Febrero

S/ 225,000.00 S/ 227,250.00

S/ 27,000.00 S/ 27,270.00
S/ 1,000.00 S/ 1,010.00
S/ 26,000.00 S/ 26,260.00
S/ 2,000.00 S/ 2,020.00
S/ 28,000.00 S/ 28,280.00
S/ 84,000.00 S/ 84,840.00

60000 S/ 600.00 S/ 600.00

500 S/ 325.00 S/ 325.00
1 S/ 3,000.00 S/ 3,000.00
2 S/ 5,000.00 S/ 5,000.00
10 S/ 15,000.00 S/ 15,000.00
S/ 23,925.00 S/ 23,925.00

1 S/ 250.00 S/ 250.00
2 S/ 2,400.00 S/ 2,400.00
S/ 2,650.00 S/ 2,650.00
1 S/ 2,103.13 S/ 2,103.13
S/ 28,678.13 S/ 28,678.13
S/ 112,678.13 S/ 113,518.13
S/ 112,321.87 S/ 113,731.87

AÑO2 AÑO3 AÑO4

S/ 2,882,098.81 S/ 2,910,919.80 S/ 2,940,029.00

S/ 345,851.86 S/ 349,310.38 S/ 352,803.48

S/ 12,809.33 S/ 12,937.42 S/ 13,066.80
S/ 333,042.53 S/ 336,372.95 S/ 339,736.68
S/ 25,618.66 S/ 25,874.84 S/ 26,133.59
S/ 358,661.19 S/ 362,247.80 S/ 365,870.28
S/ 1,075,983.56 S/ 1,086,743.39 S/ 1,097,610.83

S/ 7,272.00 S/ 7,344.72 S/ 7,418.17

S/ 3,939.00 S/ 3,978.39 S/ 4,018.17
S/ 36,360.00 S/ 36,723.60 S/ 37,090.84
S/ 60,600.00 S/ 61,206.00 S/ 61,818.06
S/ 181,800.00 S/ 183,618.00 S/ 185,454.18
S/ 289,971.00 S/ 292,870.71 S/ 295,799.42

S/ 3,030.00 S/ 3,060.30 S/ 3,090.90

S/ 29,088.00 S/ 29,378.88 S/ 29,672.67
S/ 32,118.00 S/ 32,439.18 S/ 32,763.57
S/ 25,489.98 S/ 25,744.88 S/ 26,002.32
S/ 347,578.98 S/ 351,054.77 S/ 354,565.31
S/ 1,423,562.53 S/ 1,437,798.16 S/ 1,452,176.14
S/ 1,458,536.28 S/ 1,473,121.64 S/ 1,487,852.86
 Mes Mes Mes Mes
3 4 5 6
102,010.00 103,030.10 104,060.40 105,101.01

Marzo Abril Mayo Junio

S/ 229,522.50 S/ 231,817.73 S/ 234,135.90 S/ 236,477.26

S/ 27,542.70 S/ 27,818.13 S/ 28,096.31 S/ 28,377.27

S/ 1,020.10 S/ 1,030.30 S/ 1,040.60 S/ 1,051.01
S/ 26,522.60 S/ 26,787.83 S/ 27,055.70 S/ 27,326.26
S/ 2,040.20 S/ 2,060.60 S/ 2,081.21 S/ 2,102.02
S/ 28,562.80 S/ 28,848.43 S/ 29,136.91 S/ 29,428.28
S/ 85,688.40 S/ 86,545.28 S/ 87,410.74 S/ 88,284.84

S/ 600.00 S/ 600.00 S/ 600.00 S/ 600.00

S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00
S/ 3,000.00 S/ 3,000.00 S/ 3,000.00 S/ 3,000.00
S/ 5,000.00 S/ 5,000.00 S/ 5,000.00 S/ 5,000.00
S/ 15,000.00 S/ 15,000.00 S/ 15,000.00 S/ 15,000.00
S/ 23,925.00 S/ 23,925.00 S/ 23,925.00 S/ 23,925.00

S/ 250.00 S/ 250.00 S/ 250.00 S/ 250.00

S/ 2,400.00 S/ 2,400.00 S/ 2,400.00 S/ 2,400.00
S/ 2,650.00 S/ 2,650.00 S/ 2,650.00 S/ 2,650.00
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 28,678.13 S/ 28,678.13 S/ 28,678.13 S/ 28,678.13
S/ 114,366.53 S/ 115,223.42 S/ 116,088.87 S/ 116,962.98
S/ 115,155.97 S/ 116,594.31 S/ 118,047.03 S/ 119,514.28

AÑO5
S/ 2,969,429.29

S/ 356,331.51
S/ 13,197.46
S/ 343,134.05
S/ 26,394.93
S/ 369,528.98
S/ 1,108,586.93

S/ 7,492.35
S/ 4,058.36
S/ 37,461.74
S/ 62,436.24
S/ 187,308.72
S/ 298,757.41

S/ 3,121.81
S/ 29,969.40
S/ 33,091.21
S/ 26,262.35
S/ 358,110.97
S/ 1,466,697.90
S/ 1,502,731.39
 Mes Mes Mes Mes
7 8 9 10
106,152.02 107,213.54 108,285.67 109,368.53

Julio Agosto Septiembre Octubre

S/ 238,842.03 S/ 241,230.45 S/ 243,642.76 S/ 246,079.19

S/ 28,661.04 S/ 28,947.65 S/ 29,237.13 S/ 29,529.50

S/ 1,061.52 S/ 1,072.14 S/ 1,082.86 S/ 1,093.69
S/ 27,599.52 S/ 27,875.52 S/ 28,154.27 S/ 28,435.82
S/ 2,123.04 S/ 2,144.27 S/ 2,165.71 S/ 2,187.37
S/ 29,722.56 S/ 30,019.79 S/ 30,319.99 S/ 30,623.19
S/ 89,167.69 S/ 90,059.37 S/ 90,959.96 S/ 91,869.56

S/ 600.00 S/ 600.00 S/ 600.00 S/ 600.00

S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00
S/ 3,000.00 S/ 3,000.00 S/ 3,000.00 S/ 3,000.00
S/ 5,000.00 S/ 5,000.00 S/ 5,000.00 S/ 5,000.00
S/ 15,000.00 S/ 15,000.00 S/ 15,000.00 S/ 15,000.00
S/ 23,925.00 S/ 23,925.00 S/ 23,925.00 S/ 23,925.00

S/ 250.00 S/ 250.00 S/ 250.00 S/ 250.00

S/ 2,400.00 S/ 2,400.00 S/ 2,400.00 S/ 2,400.00
S/ 2,650.00 S/ 2,650.00 S/ 2,650.00 S/ 2,650.00
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 28,678.13 S/ 28,678.13 S/ 28,678.13 S/ 28,678.13
S/ 117,845.83 S/ 118,737.50 S/ 119,638.10 S/ 120,547.70
S/ 120,996.21 S/ 122,492.95 S/ 124,004.66 S/ 125,531.49
 Mes Mes Total Total
11 12 Año 1 Año 2
110,462.21 111,566.83 1,268,250.30 1,280,932.80

Noviembre Diciembre Total

S/ 248,539.98 S/ 251,025.38 S/ 2,853,563.18

S/ 29,824.80 S/ 30,123.05
S/ 1,104.62 S/ 1,115.67
S/ 28,720.18 S/ 29,007.38
S/ 2,209.24 S/ 2,231.34
S/ 30,929.42 S/ 31,238.71
S/ 92,788.26 S/ 93,716.14

S/ 600.00 S/ 600.00
S/ 325.00 S/ 325.00
S/ 3,000.00 S/ 3,000.00
S/ 5,000.00 S/ 5,000.00
S/ 15,000.00 S/ 15,000.00
S/ 23,925.00 S/ 23,925.00

S/ 250.00 S/ 250.00
S/ 2,400.00 S/ 2,400.00
S/ 2,650.00 S/ 2,650.00
S/ 2,103.13 S/ 2,103.13
S/ 28,678.13 S/ 28,678.13
S/ 121,466.39 S/ 122,394.27
S/ 127,073.59 S/ 128,631.10
 Total Total Total
Año 3 Año 4 Año 5
1,293,742.13 1,306,679.55 1,319,746.35
ESTADO DE RESULTADOS

RUBROS / MESES ENERO FEBRERO

(+) INGRESO VENTA NETA S/ 225,000.00 S/ 227,250.00
(-) COSTO DE VENTA S/ 84,000.00 S/ 84,840.00
UTILIDAD BRUTA S/ 309,000.00 S/ 312,090.00
(-) GASTOS ADMINISTRATIVOS S/ 23,925.00 S/ 23,925.00
(-) GASTOS DE VENTAS S/ 2,650.00 S/ 2,650.00
(-) DEPRECIACIÓN S/ 2,103.13 S/ 2,103.13
UTILIDAD OPERATIVA S/ 280,321.87 S/ 283,411.87
(-) GASTOS FINANCIEROS S/ 25,000.27 S/ 25,000.27
UTILIDAD ANTES IMPTO. S/ 255,321.60 S/ 258,411.60
(-) IMPUESTOS (29.5%) S/ 75,319.87 S/ 76,231.42
UTILIDAD NETA S/ 180,001.73 S/ 182,180.18

RUBROS / AÑOS AÑO 1 AÑO 2

(+) INGRESO VENTA NETA S/ 2,853,563.18 S/ 2,882,098.81
(-) COSTO DE VENTA S/ 1,065,330.25 S/ 1,075,983.56
UTILIDAD BRUTA S/ 3,918,893.43 S/ 3,958,082.37
(-) GASTOS ADMINISTRATIVOS S/ 287,100.00 S/ 289,971.00
(-) GASTOS DE VENTAS S/ 31,800.00 S/ 32,118.00
(-) DEPRECIACIÓN S/ 25,237.60 S/ 25,489.98
UTILIDAD OPERATIVA S/ 3,574,755.83 S/ 3,610,503.39
(-) GASTOS FINANCIEROS S/ 300,003.24 S/ 300,003.24
UTILIDAD ANTES IMPTO. S/ 3,274,752.60 S/ 3,310,500.15
(-) IMPUESTOS (29.5%) S/ 966,052.02 S/ 976,597.55
UTILIDAD NETA S/ 2,308,700.58 S/ 2,333,902.61
 MARZO ABRIL MAYO
S/ 229,522.50 S/ 231,817.73 S/ 234,135.90
S/ 85,688.40 S/ 86,545.28 S/ 87,410.74
S/ 315,210.90 S/ 318,363.01 S/ 321,546.64
S/ 23,925.00 S/ 23,925.00 S/ 23,925.00
S/ 2,650.00 S/ 2,650.00 S/ 2,650.00
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 286,532.77 S/ 289,684.88 S/ 292,868.51
S/ 25,000.27 S/ 25,000.27 S/ 25,000.27
S/ 261,532.50 S/ 264,684.61 S/ 267,868.24
S/ 77,152.09 S/ 78,081.96 S/ 79,021.13
S/ 184,380.41 S/ 186,602.65 S/ 188,847.11

AÑO 3 AÑO 4 AÑO 5

S/ 2,910,919.80 S/ 2,940,029.00 S/ 2,969,429.29
S/ 1,086,743.39 S/ 1,097,610.83 S/ 1,108,586.93
S/ 3,997,663.19 S/ 4,037,639.82 S/ 4,078,016.22
S/ 292,870.71 S/ 295,799.42 S/ 298,757.41
S/ 32,439.18 S/ 32,763.57 S/ 33,091.21
S/ 25,744.88 S/ 26,002.32 S/ 26,262.35
S/ 3,646,608.42 S/ 3,683,074.51 S/ 3,719,905.25
S/ 300,003.24 S/ 300,003.24 S/ 300,003.24
S/ 3,346,605.19 S/ 3,383,071.27 S/ 3,419,902.02
S/ 987,248.53 S/ 998,006.03 S/ 1,008,871.09
S/ 2,359,356.66 S/ 2,385,065.25 S/ 2,411,030.92
 JUNIO JULIO AGOSTO SEPTIEMBRE
S/ 236,477.26 S/ 238,842.03 S/ 241,230.45 S/ 243,642.76
S/ 88,284.84 S/ 89,167.69 S/ 90,059.37 S/ 90,959.96
S/ 324,762.11 S/ 328,009.73 S/ 331,289.82 S/ 334,602.72
S/ 23,925.00 S/ 23,925.00 S/ 23,925.00 S/ 23,925.00
S/ 2,650.00 S/ 2,650.00 S/ 2,650.00 S/ 2,650.00
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 296,083.97 S/ 299,331.59 S/ 302,611.69 S/ 305,924.59
S/ 25,000.27 S/ 25,000.27 S/ 25,000.27 S/ 25,000.27
S/ 271,083.70 S/ 274,331.32 S/ 277,611.42 S/ 280,924.32
S/ 79,969.69 S/ 80,927.74 S/ 81,895.37 S/ 82,872.67
S/ 191,114.01 S/ 193,403.58 S/ 195,716.05 S/ 198,051.64
 OCTUBRE NOVIEMBRE DICIEMBRE
S/ 246,079.19 S/ 248,539.98 S/ 251,025.38
S/ 91,869.56 S/ 92,788.26 S/ 93,716.14
S/ 337,948.75 S/ 341,328.24 S/ 344,741.52
S/ 23,925.00 S/ 23,925.00 S/ 23,925.00
S/ 2,650.00 S/ 2,650.00 S/ 2,650.00
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 309,270.62 S/ 312,650.10 S/ 316,063.39
S/ 25,000.27 S/ 25,000.27 S/ 25,000.27
S/ 284,270.35 S/ 287,649.83 S/ 291,063.12
S/ 83,859.75 S/ 84,856.70 S/ 85,863.62
S/ 200,410.59 S/ 202,793.13 S/ 205,199.50
ESTADO DE RESULTADOS

AÑO 0 ENERO FEBRERO

INGRESO VENTA NETA S/ 225,000.00 S/ 227,250.00
(-) COSTO DE VENTA S/ 84,000.00 S/ 84,840.00
(-) DEPRECIACIÓN S/ 2,103.13 S/ 2,103.13
(-) INTERESES S/ 25,000.00 S/ 24,999.97
(-) GASTOS ADMINISTRATIVOS S/ 23,925.00 S/ 23,925.00
(-) GASTOS DE VENTAS S/ 2,650.00 S/ 2,650.00
RESULTADOS ANTES DE IMPUESTOS S/ 87,321.87 S/ 88,731.89
(-) IMPUESTOS (29.5%) S/ 25,759.95 S/ 26,175.91
RESULTADOS DESPUES DE IMPUESTOS S/ 61,561.92 S/ 62,555.99
(+) DEPRECIACIÓN S/ 2,103.13 S/ 2,103.13
(-) AMORTIZACIÓN S/ 0.27 S/ 0.30
INVERSIÓN EN CAPITAL DE TRABAJO S/ 69,718.04
INVERSIÓN EN ACTIVO FIJO (*) S/ 252,376.00
UTILIDAD DEL EJERCICIO S/ 63,664.78 S/ 64,658.82
(-) IMPUESTO A LAS UTILIDADES (5%) S/ 3,183.24 S/ 3,232.94
FLUJO DE FONDOS NETOS S/ 322,094.04 S/ 60,481.54 S/ 61,425.88

AÑO 0 AÑO 1 AÑO 2

INGRESO VENTA NETA S/ 2,853,563.18 S/ 2,882,098.81
(-) COSTO DE VENTA S/ 1,065,330.25 S/ 1,075,983.56
(-) DEPRECIACIÓN S/ 25,237.60 S/ 25,489.98
(-) INTERESES S/ 299,997.47 S/ 299,985.14
(-) GASTOS ADMINISTRATIVOS S/ 287,100.00 S/ 289,971.00
(-) GASTOS DE VENTAS S/ 31,800.00 S/ 32,118.00
RESULTADOS ANTES DE IMPUESTOS S/ 1,144,097.86 S/ 1,158,551.14
(-) IMPUESTOS (29.5%) S/ 966,052.02 S/ 976,597.55
RESULTADOS DESPUES DE IMPUESTOS S/ 178,045.84 S/ 181,953.59
(+) DEPRECIACIÓN S/ 25,237.60 S/ 25,489.98
(-) AMORTIZACIÓN S/ 5.77 S/ 18.10
INVERSIÓN EN CAPITAL DE TRABAJO S/ 69,718.04
INVERSIÓN EN ACTIVO FIJO (*) S/ 252,376.00
UTILIDAD DEL EJERCICIO S/ 203,277.67 S/ 207,425.47
(-) IMPUESTO A LAS UTILIDADES (5%) S/ 10,163.88 S/ 10,371.27
FLUJO DE FONDOS NETOS S/ 322,094.04 S/ 193,113.79 S/ 197,054.20

AÑO 0 1 2
FLUJO ACUMULADO S/ 193,113.79 S/ 390,167.99

CALCULO DEL COK

Rf= 5.0%
Rm= 12%
Beta= 1.5
ke= 15.5%

t= 29.5%
kd= 10.0%
WACC 22.55%

COK 22.55%

VAN S/ 242,481.71 El proyecto es rentable al ser en VAN > 0

TIR 54% Al ser el TIR > COK el proyecto es rentable

El periodo de
recuperacion del
capital de proyecto
PRI 1.65 AÑOS es de 1 año y 8
meses.
1 AÑO
8 MES
 MARZO ABRIL MAYO JUNIO JULIO
S/ 229,522.50 S/ 231,817.73 S/ 234,135.90 S/ 236,477.26 S/ 238,842.03
S/ 85,688.40 S/ 86,545.28 S/ 87,410.74 S/ 88,284.84 S/ 89,167.69
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 24,999.94 S/ 24,999.91 S/ 24,999.87 S/ 24,999.84 S/ 24,999.79
S/ 23,925.00 S/ 23,925.00 S/ 23,925.00 S/ 23,925.00 S/ 23,925.00
S/ 2,650.00 S/ 2,650.00 S/ 2,650.00 S/ 2,650.00 S/ 2,650.00
S/ 90,156.02 S/ 91,594.40 S/ 93,047.16 S/ 94,514.45 S/ 95,996.42
S/ 26,596.03 S/ 27,020.35 S/ 27,448.91 S/ 27,881.76 S/ 28,318.94
S/ 63,560.00 S/ 64,574.05 S/ 65,598.25 S/ 66,632.69 S/ 67,677.47
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 0.33 S/ 0.36 S/ 0.39 S/ 0.43 S/ 0.48

S/ 65,662.80 S/ 66,676.82 S/ 67,700.98 S/ 68,735.39 S/ 69,780.13

S/ 3,283.14 S/ 3,333.84 S/ 3,385.05 S/ 3,436.77 S/ 3,489.01
S/ 62,379.66 S/ 63,342.98 S/ 64,315.94 S/ 65,298.62 S/ 66,291.12

AÑO 3 AÑO 4 AÑO 5

S/ 2,910,919.80 S/ 2,940,029.00 S/ 2,969,429.29
S/ 1,086,743.39 S/ 1,097,610.83 S/ 1,108,586.93
S/ 25,744.88 S/ 26,002.32 S/ 26,262.35
S/ 299,946.44 S/ 299,824.98 S/ 299,443.78
S/ 292,870.71 S/ 295,799.42 S/ 298,757.41
S/ 32,439.18 S/ 32,763.57 S/ 33,091.21
S/ 1,173,175.20 S/ 1,188,027.88 S/ 1,203,287.61
S/ 987,248.53 S/ 998,006.03 S/ 1,008,871.09
S/ 185,926.67 S/ 190,021.86 S/ 194,416.51
S/ 25,744.88 S/ 26,002.32 S/ 26,262.35
S/ 56.80 S/ 178.26 S/ 559.46

S/ 211,614.75 S/ 215,845.92 S/ 220,119.40

S/ 10,580.74 S/ 10,792.30 S/ 11,005.97
S/ 201,034.01 S/ 205,053.62 S/ 209,113.43

3 4 5
S/ 591,202.00 S/ 796,255.63 S/ 1,005,369.06
en VAN > 0

o es rentable
 AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
S/ 241,230.45 S/ 243,642.76 S/ 246,079.19 S/ 248,539.98 S/ 251,025.38
S/ 90,059.37 S/ 90,959.96 S/ 91,869.56 S/ 92,788.26 S/ 93,716.14
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 24,999.74 S/ 24,999.69 S/ 24,999.63 S/ 24,999.57 S/ 24,999.50
S/ 23,925.00 S/ 23,925.00 S/ 23,925.00 S/ 23,925.00 S/ 23,925.00
S/ 2,650.00 S/ 2,650.00 S/ 2,650.00 S/ 2,650.00 S/ 2,650.00
S/ 97,493.21 S/ 99,004.97 S/ 100,531.86 S/ 102,074.02 S/ 103,631.60
S/ 28,760.50 S/ 29,206.47 S/ 29,656.90 S/ 30,111.83 S/ 30,571.32
S/ 68,732.71 S/ 69,798.50 S/ 70,874.96 S/ 71,962.18 S/ 73,060.28
S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13 S/ 2,103.13
S/ 0.53 S/ 0.58 S/ 0.64 S/ 0.70 S/ 0.77

S/ 70,835.32 S/ 71,901.06 S/ 72,977.46 S/ 74,064.62 S/ 75,162.64

S/ 3,541.77 S/ 3,595.05 S/ 3,648.87 S/ 3,703.23 S/ 3,758.13
S/ 67,293.55 S/ 68,306.01 S/ 69,328.58 S/ 70,361.38 S/ 71,404.51
EVALUACION DE ESCENARIOS
Aumento Mensual 1.0%
Precio Unitario 2.25
Tasa Mensual 10%

VAN S/ 242,481.71
TIR 54%
 Resumen del Valores MALO NORMAL
escenario actuales:
Celdas cambiantes:
Aumento Mensual 1.0% 1.0% 1.0%
Precio Unitario 2.25 2 2.25
Tasa Mensual 10% 8% 10%
Celdas de resultado:
VAN S/ 242,481.71 -S/ 252,354.40 S/ 242,481.71
TIR 54% -25% 54%
Notas: La columna de valores actuales representa los valores de las celdas cambiantes
en el momento en que se creó el Informe resumen de escenario. Las celdas cambiantes de
cada escenario se muestran en gris.
 BUENO

2.0%
3.5
10%

S/ 3,643,301.77
421%
eldas cambiantes
celdas cambiantes de