1.

Proyeccin Comercial
CJA. ENVASE
peso neto (gr)
carton (gr)
peso bruto (gr.)
peso bruto (kg.)
volumen (cm3)
CJA. EMBALAJE
capacidad (unid)
peso vacio (gr)
peso lleno (gr)
peso lleno (kg)
volumen (cm3)
volumen (mt3)
CONTENEDOR 20'
peso lleno (tn)
peso lleno (kg)
volumen (p3)
volumen (mt3)

NUMERO DE CAJAS
Caja embalaje (Unid.) en Container
Caja envase en caja embalaje
Bolsas de envase
PRODUCCION MIN (Gr.)
PRODUCCION MIN (Kg.)
PRODUCCION MIN (Tn.)

Proyeccin comercial de envios

300.00
5.510
305.51
0.306
1,318.80

Conteiners de 20'
Crecimiento

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

8
-

14
43%

19
26%

31
39%

42
26%

21x4x15.7
60

20
275.00
6,385.20 Peso Bruto del envase por 20 unidades ms
6.39 el peso del embalaje
26,617.50 15x21x84.5
0.0266

2000
50
40
30
20

31

1500

1000

42
Rendimiento por Ha.
Envios

1000

19

14

20.00
20,000.00
915.00
26.00

Unidades
Costo
977 S/.
3.41
19,549 S/.
0.33
19,549 S/.
0.05
5,864,661.65
total
5,864.66
5.86

1800

10

0
Ao 1

Costo Total
S/.
3,333.08
S/.
6,451.13
S/.
977.44
S/. 10,761.65

Ao 2

Ao 3

Hectreas a cultivar
Ao 1
Ao 2
47

82
18

Ao 4

Ao 3
74

18

25

Ao 5

Ao 4
101
36

Ao 5
123
50

2. Proyeccin de Ingresos
Precio en Francos Suizos CH

5.00

Precio en Nuevos Soles S/.

12.995

T/C CH 1.00 a S/. 2.599

Concepto
Demanda (Kg.)
Precio
Ventas Totales
Stock Mnimo
Determinacin de Ingresos
Concepto
Ventas al Contado
Cuentas por Cobrar del Periodo
Recuperacin Cuentas por Cobrar
Periodo Anterior
Total ingresos de efectivo
Poltica de Crditos
Concepto
Ventas al crdito
Ventas al contado
Recuperacin de ctas por cobrar
Saldo Ctas. por cobrar al final del
periodo
Proyeccin de la Inflacin
Concepto
Inflacin Proyectada

Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
46,917.29
82,105.26
111,428.57
181,804.51
246,315.79
S/. 13.00
S/. 13.27
S/. 13.31
S/. 13.32
S/. 13.33
S/. 609,690.23 S/. 1,089,364.01 S/. 1,482,766.63 S/. 2,421,613.36 S/. 3,284,096.40
28,418.34
66,063.26
112,591.25
140,282.43
191,823.02
0.00
0.00
0.00
0.00
0.00
Ao 1
426,783.16
167,664.81

Ao 2
762,554.81
299,575.10

Ao 3
1,037,936.64
407,760.82

Ao 4
1,695,129.36
665,943.68

Ao 5
2,298,867.48
903,126.51

0.00

15,242.26

27,234.10

37,069.17

60,540.33

82,102.41

S/. 594,447.97 S/. 1,077,372.17 S/. 1,472,931.56 S/. 2,398,142.20 S/. 3,262,534.32
Crdito 30%
Ao 1
Ao 2
182,907.07
326,809.20
426,783.16
762,554.81
S/. 167,664.81
S/. 299,575.10
15,242.26

Ao 1
2.00%

27,234.10

Ao 2
2.10%

Contado 70%

Ao 3
444,829.99
1,037,936.64
S/. 407,760.82

Ao 4
726,484.01
1,695,129.36
S/. 665,943.68

Ao 5
985,228.92
2,298,867.48
S/. 903,126.51

37,069.17

60,540.33

82,102.41

Ao 3
2.40%

Ao 4
2.50%

Ao 5
2.60%

Promedio
2.32%

3. Proyeccin de Costos
NUEVOS
SOLES
2.86
2.868

T/C COMPRA DOLARES

T/C VENTA DOLARES

FRANCOS
SUIZOS
1.01845

ACTIVO
PASIVO

Costos Directos
Adquisicion de Materia Prima
Detalle

Cantidad

Quinua real

1 kg

Cuadro de Adquisin (Kilos)

Concepto
Unidades a Vender
Inventario Final Deseado (Stock Mnimo)
Requerido por Adquisin
Inventario Inicial
Unidades a Adquirir

Ao 1
46,917.29
28,418.34
75,335.63
0.00
75,335.63 Kg.

Costo
S/. 1.25

Ao 2
82,105.26
66,063.26
148,168.52
28,418.34
119,750.18 Kg.

% contenido x
gramo
100%

Ao 3
111,428.57
112,591.25
224,019.82
66,063.26
157,956.56 Kg.

Gramos de contenido
300.0 gramos
300.0 gramos

Ao 4
181,804.51
140,282.43
322,086.94
112,591.25
209,495.69 Kg.

Ao 5
246,315.79
191,823.02
438,138.81
140,282.43
297,856.38 Kg.

Costos Directo Unitario de Materia Prima Directa

Materiales por Unidad
Quinua (precio en chacra x Kg.)
Bolsa de envase (polipropileno transparente
36.0 x28.0 cm)
Caja de envase
Caja de embalaje (Capacidad 20 cajas)
Cinta Embalaje
Pistola para silicona
Silicona en barra

Gramo

S/. 1.25

Cantidad
Requerida por
Unidad
0.30Kg.

Unidad

S/. 0.04

1Pz.

Unidad
Unidad
Unidad
Unidad
Unidad

S/. 0.28
S/. 2.87
S/. 3.14
S/. 7.56
S/. 0.46

Medida

Precio

1Pz.
0.050
0.08
0.76%
0.46%
Costo Unit. Total

Total unidad
producida
S/. 0.375
S/. 0.042
S/. 0.277
S/. 0.143
S/. 0.236
S/. 0.057
S/. 0.002
S/. 1.1320

1 entre 20
110 y. es 100.584 mt. (1 y. es 0.9144 mt.): 1.5 mts.x caja
0.76% de uso por envase. Una pistola por cada mil envases
0.66% de uso por envase. Una barra por cada 100 envases

Costo Directo - Materia Prima

Concepto
Unidades a Acopiar
Costo Unitario
I. Total Costo Materia Prima

Ao 1
75,335.63
S/. 0.38
S/. 28,250.86

Presupuesto Compra Materia Prima - Cuentas por Pagar

Concepto
Ao 1
Compra Proveedores Contado
8,475.26
Compra Proveedores Crdito
19,775.60
Compra Total
S/. 28,250.86
Pago a proveedores del periodo
18,127.64
Saldo cuentas por pagar siguiente ao
1,647.97

Ao 2
119,750.18
S/. 0.38
S/. 45,849.35

Ao 3
157,956.56
S/. 0.39
S/. 61,929.08

Crdito 70%
Ao 2
Ao 3
13,754.81
18,578.72
32,094.55
43,350.36
S/. 45,849.35
S/. 61,929.08
31,067.97
40,764.41
1,026.58
2,585.95

Ao 4
209,495.69
S/. 0.40
S/. 84,189.11

Ao 5
297,856.38
S/. 0.41
S/. 122,810.39

Contado 30%
Ao 4
Ao 5
25,256.73
36,843.12
58,932.38
85,967.27
S/. 84,189.11
S/. 122,810.39
56,607.30
81,128.41
2,325.08
4,838.86

Costo Directo - Envases, Suministros Diversos

Concepto
Bolsa de envase
Caja de envase
Caja de embalaje
Cinta Embalaje
Pistola para silicona
Silicona en barra
II. Total Costo Envases, Suministros

Ao 1
6,568.42
43,320.30
22,403.01
11,729.32
1,182.32
719.40
S/. 85,922.77

Ao 2
11,494.74
75,810.53
39,205.26
20,526.32
2,069.05
1,258.95
S/. 150,364.84

Ao 3
15,600.00
102,885.71
53,207.14
27,857.14
2,808.00
1,708.57
S/. 204,066.57

Ao 4
25,452.63
167,866.17
86,811.65
45,451.13
4,581.47
2,787.67
S/. 332,950.72

Ao 5
34,484.21
227,431.58
117,615.79
61,578.95
6,207.16
3,776.84
S/. 451,094.53

Costo Directo Total

Concepto
Costo Directo Total Materia Prima
Costo Directo Total Envases, Suministros
(I + II) Costo Directo Total
Costo Directo Unitario

Ao 1
28,250.86
85,922.77
S/. 114,173.63
S/. 1.52

Ao 2
45,849.35
150,364.84
S/. 196,214.19
S/. 1.64

Ao 3
61,929.08
204,066.57
S/. 265,995.65
S/. 1.68

Ao 4
84,189.11
332,950.72
S/. 417,139.83
S/. 1.99

Ao 5
122,810.39
451,094.53
S/. 573,904.91
S/. 1.93

Costos Indirectos
Carga Social - Planillas
Planilla Administracin

Sueldo Mensual

Gerente Administrativo Financiero

Asistente Adminstrativo
Asistente Contable
Secretaria/Recepcionista

2,310.72
770.24
770.24
770.24

Planilla Operacin
Gerente de Operaciones
Asistente de Produccin
Asistente de Planificacin
Asistente de Despachos

Planilla Ventas
Gerencia Comercial
Asistente de Ventas
Asistente de Ventas
Asistente Comercio Exterior

Resumen Carga Social

Concepto
Planilla Administracin Financiera
Planilla Produccin
Planilla Ventas
III. Total Planillas

Sueldo Mensual
2,310.72
770.24
770.24
770.24

Sueldo Mensual

Sueldo Anual
27,728.59
9,242.88
9,242.88
9,242.88

Sueldo Anual
27,728.59
9,242.88
9,242.88
9,242.88

Sueldo Anual

ESSALUD
207.96
69.32
69.32
69.32

ESSALUD
207.96
69.32
69.32
69.32

ESSALUD

AFP/SNP
57.77
19.26
19.26
19.26

AFP/SNP
57.77
19.26
19.26
19.26

AFP/SNP

Asig. Familiar
231.07
77.02
77.02
77.02

Asig. Familiar
231.07
77.02
77.02
77.02

Asig. Familiar

2,310.72
770.24
770.24
770.24

27,728.59
9,242.88
9,242.88
9,242.88

207.96
69.32
69.32
69.32

57.77
19.26
19.26
19.26

231.07
77.02
77.02
77.02

Ao 1
82,783.47
82,783.47
82,783.47
S/. 248,350.42

Ao 2
82,783.47
82,783.47
82,783.47
S/. 248,350.42

Ao 3
82,907.65
82,907.65
82,907.65
S/. 248,722.95

Ao 4
82,949.04
82,949.04
82,949.04
S/. 248,847.13

Ao 5
82,990.43
82,990.43
82,990.43
S/. 248,971.30

CTS
192.48
64.16
64.16
64.16

CTS
192.48
64.16
64.16
64.16

CTS
192.48
64.16
64.16
64.16

Gratif. Jul-Dic Vacaciones Total Mensual

4,621.43
770.24
3,000.00
1,540.48
256.75
1,000.00
1,540.48
256.75
1,000.00
1,540.48
256.75
1,000.00
TOTAL PLANILLA ADMINISTRACIN
Gratif. Jul-Dic Vacaciones Total Mensual
4,621.43
1,540.48
1,540.48
1,540.48

770.24
3,000.00
256.75
1,000.00
256.75
1,000.00
256.75
1,000.00
TOTAL PLANILLA OPERACIN

Gratif. Jul-Dic Vacaciones Total Mensual

4,621.43
1,540.48
1,540.48
1,540.48

770.24
3,000.00
256.75
1,000.00
256.75
1,000.00
256.75
1,000.00
TOTAL PLANILLA VENTAS

Total Anual
41,391.70
13,797.26
13,797.26
13,797.26
S/. 82,783.47
Total Anual
41,391.70
13,797.26
13,797.26
13,797.26
S/. 82,783.47
Total Anual
41,391.70
13,797.26
13,797.26
13,797.26
S/. 82,783.47

Costos Comercio Exterior y Aduanas

Concepto
Flete
Bunker Adjustment Factor
Panama Canal Charge
Container Freight Station
Cargo
Lloyd Shipping and Forwaring
Agente Aduanas
Seguro "Todo riesgo"
Transporte Arequipa - Callao
Inland Antwerp - Zurich
IV. Total Comercio Exterior

Ao 1
31,318.56
12,802.75
4,474.08
160.61
2,110.85
114.72
3,441.60
203.57
12,000.00
45,056.70
S/. 111,683.44

Ao 2
54,807.48
22,404.82
7,829.64
281.06
3,693.98
200.76
6,022.80
356.25
21,000.00
78,849.23
S/. 195,446.02

Ao 3
74,381.58
30,406.54
10,625.94
381.44
5,013.26
272.46
8,173.80
483.48
28,500.00
107,009.67
S/. 265,248.18

Ao 4
121,359.42
49,610.66
17,337.06
622.36
8,179.54
444.54
13,336.20
788.84
46,500.00
174,594.73
S/. 432,773.34

Ao 5
164,422.44
67,214.45
23,488.92
843.19
11,081.95
602.28
18,068.40
1,068.75
63,000.00
236,547.70
S/. 586,338.07

Costos por Servicios Varios

Concepto
Energa Elctrica
Agua
Alquiler Oficina
Materiales de Aseo
Mantenimiento de equipo
V. Total Costo Servicios Varios

Ao 1
13,263.02
612.00
877.61
979.20
0.00
S/. 15,731.83

Ao 2
13,276.02
612.60
878.47
980.16
0.00
S/. 15,747.25

Ao 3
13,315.03
614.40
881.05
983.04
675.47
S/. 16,468.99

Ao 4
13,328.03
615.00
881.91
984.00
0.00
S/. 15,808.94

Ao 5
13,341.04
615.60
882.77
984.96
676.79
S/. 16,501.16

Costo Indirecto Total

Concepto
Carga Social
Comercio Exterior y Aduanas
Servicios Varios
(III + IV + V) Costo Indirecto Total
Costo Indirecto Unitario

Ao 1
248,350.42
111,683.44
15,731.83
S/. 375,765.70
S/. 4.99

Ao 2
248,350.42
195,446.02
15,747.25
S/. 459,543.70
S/. 3.84

Ao 3
248,722.95
265,248.18
16,468.99
S/. 530,440.12
S/. 3.36

Ao 4
248,847.13
432,773.34
15,808.94
S/. 697,429.41
S/. 3.33

Ao 5
248,971.30
586,338.07
16,501.16
S/. 851,810.53
S/. 2.86

Costo Total
Costo Total de Unitario
Concepto
Costo Directo Total
Costo Indirecto Total
(I+II+III+IV+V) Costo Total
Costo Total Unitario

Ao 1
114,173.63
375,765.70
S/. 489,939.32
S/. 6.50

Ao 2
196,214.19
459,543.70
S/. 655,757.89
S/. 5.48

Ao 3
265,995.65
530,440.12
S/. 796,435.77
S/. 5.04

Ao 4
417,139.83
697,429.41
S/. 1,114,569.24
S/. 5.32

Ao 5
573,904.91
851,810.53
S/. 1,425,715.44
S/. 4.79

Ao 2
32,170.11
655,757.89
687,928.01
(74,784.901)
S/. 613,143.11

Ao 3
74,784.90
796,435.77
871,220.67
(127,455.501)
S/. 743,765.17

Ao 4
127,455.50
1,114,569.24
1,242,024.75
(158,802.463)
S/. 1,083,222.28

Ao 5
158,802.46
1,425,715.44
1,584,517.91
(217,147.417)
S/. 1,367,370.49

Costo de Venta
Concepto
Inventario Inicial
+ Costos Totales
= Producto Disponible para la Venta
- Inventario Final
= Costo de Venta

Ao 1
0.00
489,939.32
489,939.32
(32,170.113)
S/. 457,769.21

4. Proyeccin de Gastos
Gastos de Operacin
DESCRIPCIN
Gastos de Viaje
Gastos Representacin
Viaticos
Accesorios varios oficina
Agua
Telfono
Total Gastos Operacin
Gastos Administracin y Venta
DESCRIPCIN
Gastos de Viaje
Viaticos
Publicidad - Envio de Muestras
Certificaciones
Comisiones Intermediarios Comerciales
Accesorios varios oficina
Agua
Telfono
Total Gastos Administracin y Venta

Mensual
400.00
200.00
230.00
50.00
100.00
S/. 980.00

Mensual
100.00
400.00
S/. 500.00

Ao 1
1,200.00
600.00
690.00
0.00
600.00
1,200.00
S/. 4,290.00

1.00%
Ao 2
1,212.00
606.00
696.90
1,212.00
600.00
1,200.00
S/. 5,526.90

Ao 1
3,042.95
1,678.07
430.20
8,604.00
4,302.00
2,400.00
1,200.00
4,800.00
S/. 26,457.21

Ao 2
9,128.84
5,034.20
430.20
8,604.00
12,906.00
2,424.00
1,200.00
4,800.00
S/. 44,527.24

incremento
2.00%
Ao 3
1,224.00
612.00
703.80
1,224.00
600.00
1,200.00
S/. 5,563.80

3.00%
Ao 4
1,236.00
618.00
710.70
1,236.00
600.00
1,200.00
S/. 5,600.70

3.00%
Ao 5
1,236.00
618.00
710.70
1,236.00
600.00
1,200.00
S/. 5,600.70

Ao 3
9,128.84
5,034.20
430.20
8,604.00
8,604.00
2,472.48
1,200.00
4,800.00
S/. 40,273.72

Ao 4
12,171.79
6,712.27
430.20
8,604.00
4,302.00
2,546.65
1,200.00
4,800.00
S/. 40,766.91

Ao 5
15,214.74
8,390.33
430.20
8,604.00
0.00
2,623.05
1,200.00
4,800.00
S/. 41,262.33

Costo de Energa Elctrica

EQUIPO
Computadoras (x12)
Impresoras, Escaner, Fotocopiadora (x10)
Fax
Luz

Financiamiento
Monto
Tasa de Interes Anual
Cuotas

S/. 80,954.39
35.67%
5 Aos

Costo Kw. 0.291677

(SEAL Nivel de Ingreso por ventas 2007)
Gasto Mensual
Gasto Anual
% para
Kw Mensual
% para Produccin % para Ventas
Energa
Energa
Administracin
2,400
700.02
8,400.30
20%
45%
35%
1,000
291.68
3,500.12
20%
45%
35%
16
4.67
56.00
5%
80%
15%
299
87.21
1,046.54
30%
35%
35%
Total
S/. 1,083.58
S/. 13,002.96
S/. 2,696.85
S/. 5,766.28
S/. 4,539.84

30

Gastos Financieros
AOS
Intereses
Cuota Anual Abono Capital
Ao 0
Ao 1
28,876.43
36,905.66
8,029.23
Ao 2
26,012.41
36,905.66
10,893.26
Ao 3
22,126.78
36,905.66
14,778.88
Ao 4
16,855.15
36,905.66
20,050.51
Ao 5
9,703.14
36,905.66
27,202.52
TOTAL
S/. 103,573.91 S/. 184,528.30 S/. 80,954.39

Saldo
80,954.39
72,925.16
62,031.91
47,253.03
27,202.52
0.00

5. Provisiones
Depreciacion de Mobiliario y Equipo de Administracion
Cantidad
Cst. Unitario
Mobiliario y Equipo
Escritorios
4
800.00
Silla Ejecutiva
1
700.00
Sillas Secretarial
3
400.00
Computadoras
4
2,320.00
Telefonos
4
100.00
Impresoras, Escaner, Fotocopiadora
3
250.00
Fax
1
1,500.00
Totales
Depreciacion de Mobiliario y Equipo de Ventas
Cantidad
Mobiliario y Equipo
Escritorios
4
Silla Ejecutiva
1
Sillas Secretarial
3
Computadoras
4
Telefonos
4
Impresoras, Escaner, Fotocopiadora
4

Costo Total
3,200.00
700.00
1,200.00
9,280.00
400.00
750.00
1,500.00
S/. 17,030.00

Cst. Unitario
800.00
700.00
400.00
2,320.00
100.00
250.00
Totales

Costo Total
3,200.00
700.00
1,200.00
9,280.00
400.00
1,000.00
S/. 15,780.00

Depreciacion de Mobiliario y Equipo de Produccin

Cantidad
Cst. Unitario
Mobiliario/ Equipo
Escritorios
4
800.00
Silla Ejecutiva
1
700.00
Sillas Secretarial
3
400.00
Computadoras
4
2,320.00
Telefonos
4
100.00
Impresoras, Escaner, Fotocopiadora
3
250.00
Totales

Costo Total
3,200.00
700.00
1,200.00
9,280.00
400.00
750.00
S/. 15,530.00

Amortizacin
Activos Nominales
Costo
Constitucin
6,627.78
Honorarios
198.83
Total Activos Nominales S/. 6,826.61

Aos
5
5
S/.

1%
32.00
7.00
12.00
92.80
4.00
7.50
15.00
S/. 170.30

1%
32.00
7.00
12.00
92.80
4.00
10.00
S/. 157.80

1%
32.00
7.00
12.00
92.80
4.00
7.50

Amortizacin anual
1,325.56
39.77
1,365.32

Valor por Depreciar Vida til

3,168.00
10
693.00
10
1,188.00
10
9,187.20
5
396.00
8
742.50
5
1,485.00
6
S/. 16,859.70

Deprec. Anual
316.80
69.30
118.80
1,837.44
49.50
148.50
247.50
S/. 2,787.84

Deprec. Acum.
1,584.00
346.50
594.00
9,187.20
247.50
742.50
1,237.50
S/. 13,939.20

Valor Residual
1,616.00
353.50
606.00
92.80
152.50
7.50
262.50
S/. 3,090.80

Valor por Depreciar Vida til

3,168.00
10
693.00
10
1,188.00
10
9,187.20
5
396.00
8
990.00
5
S/. 15,622.20

Deprec. Anual
316.80
69.30
118.80
1,837.44
49.50
198.00
S/. 2,589.84

Deprec. Acum.
1,584.00
346.50
594.00
9,187.20
247.50
990.00
S/. 12,949.20

Valor Residual
1,616.00
353.50
606.00
92.80
152.50
10.00
S/. 2,830.80

Valor por Depreciar Vida til

3,168.00
10
693.00
10
1,188.00
10
9,187.20
5
396.00
8
742.50
5
S/. 15,374.70

Deprec. Anual
316.80
69.30
118.80
1,837.44
49.50
148.50
S/. 2,540.34

Deprec. Acum.
1,584.00
346.50
594.00
9,187.20
247.50
742.50
S/. 12,701.70

Valor Residual
1,616.00
353.50
606.00
92.80
152.50
7.50
S/. 2,828.30

6. Plan de Inversin
ACTIVOS

MONTO

I. ACTIVOS FIJOS
Mobiliario y equipo

S/.

II. CAPITAL DE TRABAJO

Costos Materia Prima e Insumos
Sueldos y carga social
Costos Gestin Com.Ext.
Servicios Varios
Gastos de Adm. y Venta
Gastos de Operacin
Menos % Venta Contado
Menos % Compra de Credito

S/.

III. ACTIVOS NOMINALES

Constitucin
Honorarios

S/.

TOTAL (I+II+III) S/.

FONDOS PROPIOS

48,340.00
48,340.00

FINANCIAMIENTO

48,340.00

74,127.78
114,173.63
248,350.42
111,683.44
15,731.83
26,457.21
4,290.00
-426,783.16
-19,775.60

114,173.63
248,350.42
111,683.44
15,731.83
26,457.21
4,290.00

6,826.61
6,627.78
198.83
129,294.39

S/.

Activos Nominales
Honorarios
SUNAT
Registros Pblicos
Notario
Colegio de Abogados
Publicaciones en Diario
Licencia de funcionamiento
INDECOPI
Total Costo Constitucin S/.

37.39%
48,340.00 S/.

198.83
200.00
18.50
36.63
600.00
300.00
5,000.00
472.65
6,627.78

6,627.78
198.83
62.61%
80,954.39

7. Balance de Apertura
ACTIVOS

PASIVOS

Circulante:
Caja y bancos
Inventario

Circulante:
74,127.78 Corto plazo
0.00 Largo plazo

8,029.23
72,925.16

Total Circulante

74,127.78 Total Pasivo

80,954.39

Fijo:
Mobiliario y equipo

48,340.00

Total Fijo

48,340.00

PATRIMONIO
Patrimonio

Diferido:
Constitucin
Honorarios
Total Diferidos
Total de activos

48,340.00

6,627.78
198.83
6,826.61 Total Patrimonio
S/.

129,294.39 Total Pasivo y Patrimonio

48,340.00
S/.

129,294.39

8. Estado de Resultados
Descripcin
Ventas Totales
Costo de Venta
Utilidad Bruta en Ventas
Total Gastos de Operacin

Ao 1
609,690.23
489,939.32
119,750.90
27,437.21

Ao 2
1,089,364.01
655,757.89
433,606.12
48,817.24

Ao 3
1,482,766.63
796,435.77
686,330.86
45,800.62

Ao 4
2,421,613.36
1,114,569.24
1,307,044.12
46,330.71

Ao 5
3,284,096.40
1,425,715.44
1,858,380.96
46,863.03

Gastos de Adm. y Ventas

26,457.21

44,527.24

40,273.72

40,766.91

41,262.33

Gastos de Operaciones

980.00

4,290.00

5,526.90

5,563.80

92,313.69
28,876.43
63,437.26
19,031.18
44,406.08
3,171.86
41,234.22 S/.

384,788.87
26,012.41
358,776.47
107,632.94
251,143.53
17,938.82
233,204.70 S/.

640,530.23
22,126.78
618,403.45
185,521.04
432,882.42
30,920.17
401,962.24 S/.

Utilidad de Operacin
Gasto Financieros
Utilidad antes de Impuestos
Impuesto a la Renta
Utilidad Neta
Reserva Legal (20% Capital)
Utilidad a Distribuir

S/.

1,260,713.41
16,855.15
1,243,858.25
373,157.48
870,700.78
62,192.91
808,507.86 S/.

5,600.70

1,811,517.93
9,703.14
1,801,814.79
540,544.44
1,261,270.35
90,090.74
1,171,179.61

9. Presupuesto de Caja
Concepto
INGRESOS DE EFECTIVO
Fondos Propios
Financiamiento
Ingresos por Venta al Contado
Recuperacin Cuentas por Cobrar
Cuentas por Cobrar Periodo Anterior
Total Ingresos

Ao 0

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

S/.

48,340.00
80,954.39
0.00
0.00
0.00
129,294.39 S/.

0.00
0.00
426,783.16
167,664.81
0.00
594,447.97 S/.

0.00
0.00
762,554.81
299,575.10
15,242.26
1,077,372.17 S/.

0.00
0.00
0.00
0.00
1,037,936.64
1,695,129.36
407,760.82
665,943.68
27,234.10
37,069.17
1,472,931.56 S/. 2,398,142.20 S/.

0.00
0.00
2,298,867.48
903,126.51
60,540.33
3,262,534.32

EGRESOS DE EFECTIVO
Compra de activos fijos
Activos nominales
Carga Social
Costos Com. Ext, Serv. Varios
Compra Materia Prima, Insumos
Gastos de Adm. y Ventas
Gastos de Operacin
Impuesto
Cuentas por Pagar
Cuentas por Pagar Periodo Anterior
Pago de intereses
Abono Capital
Total Egresos

S/.

48,340.00
6,627.78
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
54,967.78 S/.

0.00
0.00
248,350.42
127,415.27
114,173.63
26,457.21
4,290.00
0.00
18,127.64
0.00
28,876.43
8,029.23
575,719.83 S/.

0.00
0.00
248,350.42
211,193.28
196,214.19
44,527.24
5,526.90
19,031.18
31,067.97
1,647.97
26,012.41
10,893.26
794,464.81 S/.

0.00
0.00
0.00
0.00
248,722.95
248,847.13
281,717.17
448,582.28
265,995.65
417,139.83
40,273.72
40,766.91
5,563.80
5,600.70
107,632.94
185,521.04
40,764.41
56,607.30
1,026.58
2,585.95
22,126.78
0.00
14,778.88
0.00
1,028,602.88 S/. 1,405,651.14 S/.

0.00
0.00
248,971.30
602,839.23
573,904.91
41,262.33
5,600.70
373,157.48
81,128.41
2,325.08
0.00
0.00
1,929,189.44

Flujo de Efectivo

S/.

74,326.61 S/.

18,728.14 S/.

282,907.36 S/.

444,328.68 S/.

992,491.05 S/.

1,333,344.88

Saldo Inicial

S/.

S/.

74,326.61 S/.

93,054.75 S/.

375,962.10 S/.

820,290.78 S/.

1,812,781.84

Saldo Final

S/.

74,326.61 S/.

93,054.75 S/.

375,962.10 S/.

820,290.78 S/. 1,812,781.84 S/.

3,146,126.72

10. Balance General Proyectado

Descripcin
Activo Circulante
Caja y Bancos
Cuentas por Cobrar
Inventario
Total Activo Circulante

74,127.78
0.00
0.00
S/. 74,127.78

93,054.75
15,242.26
32,170.11
S/. 140,467.12

375,962.10
27,234.10
74,784.90
S/. 477,981.10

820,290.78
37,069.17
127,455.50
S/. 984,815.45

1,812,781.84
60,540.33
158,802.46
S/. 2,032,124.63

3,146,126.72
82,102.41
217,147.42
S/. 3,445,376.55

Activo No Circulante
Mobiliario y Equipo
(-) Depreciacin Acumulada
Total Activo No Circulante

48,340.00
0.00
S/. 48,340.00

48,340.00
(7,918.02)
S/. 40,421.98

40,421.98
(7,918.02)
S/. 32,503.96

32,503.96
(7,918.02)
S/. 24,585.94

24,585.94
(7,918.02)
S/. 16,667.92

16,667.92
(7,918.02)
S/. 8,749.90

6,627.78
198.83
0.00
S/. 6,826.61

6,627.78
198.83
(1,365.32)
S/. 5,461.29

5,302.22
159.07
(1,365.32)
S/. 4,095.97

3,976.67
119.30
(1,365.32)
S/. 2,730.65

2,651.11
79.53
(1,365.32)
S/. 1,365.32

1,325.56
39.77
(1,365.32)
S/. 0.00

S/. 129,294.39

S/. 186,350.39

S/. 514,581.03

S/. 1,012,132.03

S/. 2,050,157.88

S/. 3,454,126.45

Nominales:
Constitucin
Honorarios
(-) Amortizacin Acumulada
Total activo nominal

Total Activo

Ao 0

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

Descripcin
Pasivo Circulante
Cuentas por Pagar
Prstamo Corto Plazo
Impuesto
Total Pasivo Circulante

Ao 0

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

0.00
0.00
0.00
S/. 0.00

1,647.97
8,029.23
19,031.18
S/. 28,708.37

1,026.58
10,893.26
107,632.94
S/. 119,552.77

2,585.95
14,778.88
185,521.04
S/. 202,885.87

2,325.08
20,050.51
373,157.48
S/. 395,533.06

4,838.86
0.00
540,544.44
S/. 545,383.30

Largo Plazo
Prstamo Largo Plazo
Total Pasivo Largo Plazo
Total Pasivo

80,954.39
S/. 80,954.39
S/. 80,954.39

64,895.93
S/. 64,895.93
S/. 93,604.31

51,138.65
S/. 51,138.65
S/. 170,691.42

32,474.15
S/. 32,474.15
S/. 235,360.01

7,152.02
S/. 7,152.02
S/. 402,685.08

0.00
S/. 0.00
S/. 545,383.30

Patrimonio
Patrimonio
Utilidad a Distribuir
Reserva Legal
Utilidad Acumulada
Total Patrimonio

48,340.00
0.00
0.00
0.00
S/. 48,340.00

48,340.00
41,234.22
3,171.86
0.00
S/. 92,746.08

48,340.00
233,204.70
21,110.69
41,234.22
S/. 343,889.61

48,340.00
401,962.24
52,030.86
274,438.92
S/. 776,772.02

48,340.00
808,507.86
114,223.77
676,401.16
S/. 1,647,472.80

48,340.00
1,171,179.61
204,314.51
1,484,909.03
S/. 2,908,743.15

S/. 129,294.39

S/. 186,350.39

S/. 514,581.03

S/. 1,012,132.03

S/. 2,050,157.88

S/. 3,454,126.45

Total Pasivo y Capital Contable

11. Ratios Financieros

NDICES DE LIQUIDEZ
ndice de Solvencia
Capital de Trabajo Neto
Prueba cida
Rotacin de inventario
Plazo Promedio de Inventario
Rotacin de Cuentas por Cobrar
Plazo Promedio de Cobro
Rotacin de Cuentas por Pagar
Plazo Promedio de Pago

Ao 1
4.89
S/. 111,758.74
3.77
14.23 Veces
25 Dias
0.08 Veces
30 Dias
0.08 Veces
30 Dias

Ao 2
4.00
S/. 358,428.33
3.37
8.20 Veces
44 Dias
0.08 Veces
30 Dias
0.03 Veces
12 Dias

Ao 3
4.85
S/. 781,929.58
4.23
5.84 Veces
62 Dias
0.08 Veces
30 Dias
0.06 Veces
21 Dias

Ao 4
5.14
S/. 1,636,591.57
4.74
6.82 Veces
53 Dias
0.08 Veces
30 Dias
0.04 Veces
14 Dias

Ao 5
6.32
S/. 2,899,993.25
5.92
6.30 Veces
57 Dias
0.08 Veces
30 Dias
0.06 Veces
20 Dias

RAZONES DE ENDEUDAMIENTO
Razn de Endeudamiento
Razn Pasivo - Capital

Ao 1
62.61%
69.97%

Ao 2
50.23%
14.87%

Ao 3
33.17%
4.18%

Ao 4
23.25%
0.43%

Ao 5
19.64%
0.00%

RAZONES DE RENTABILIDAD
Margen Bruto de Utilidades
Margen de Utilidades en Operacin
Margen Neto de Utilidades
Rendimiento de la Inversin

Ao 1
24.92%
15.14%
7.28%
23.83%

Ao 2
43.72%
35.32%
23.05%
48.81%

Ao 3
49.84%
43.20%
29.19%
42.77%

Ao 4
55.27%
52.06%
35.96%
42.47%

Ao 5
58.36%
55.16%
38.41%
36.51%

Ao 1
2.20 Veces

Ao 2
13.79 Veces

Ao 3
27.95 Veces

Ao 4
73.80 Veces

Ao 5
185.69 Veces

RAZONES DE COBERTURA
Veces que se han ganado los intereses

12. Punto de Equilibrio

Descripcin
Ventas
Costos Variables

Ao 1
S/. 609,690.23
S/. 225,857.07

Ao 3
S/. 1,482,766.63
S/. 531,243.83

Ao 4
S/. 2,421,613.36
S/. 849,913.17

Ao 5
S/. 3,284,096.40
S/. 1,160,242.98

Materia Prima

28,250.86

45,849.35

61,929.08

84,189.11

122,810.39

Insumos

85,922.77

150,364.84

204,066.57

332,950.72

451,094.53

Comercio Exterior

Costos Fijos

Punto de Equilibrio
Porcentaje

Ao 2
S/. 1,089,364.01
S/. 391,660.22

111,683.44

195,446.02

265,248.18

432,773.34

586,338.07

S/. 323,705.90

S/. 340,164.23

S/. 333,156.25

S/. 327,878.84

S/. 322,038.63

Carga Social

248,350.42

248,350.42

248,722.95

248,847.13

248,971.30

Servicios Varios

15,731.83

15,747.25

16,468.99

15,808.94

16,501.16

Administracin y Ventas

26,457.21

44,527.24

40,273.72

40,766.91

41,262.33

Operativos
Financieros

4,290.00
28,876.43

5,526.90
26,012.41

5,563.80
22,126.78

5,600.70
16,855.15

5,600.70
9,703.14

S/. 514,182.58
84.34%

S/. 531,117.46
48.75%

S/. 519,160.41
35.01%

S/. 505,182.72
20.86%

S/. 497,965.58
15.16%

13. Flujo de Efectivo

Descripcin
Inversin
Flujo de Ingresos
Flujo de Egresos

Ao 0
129,294.39

594,447.97
575,719.83
S/. 18,728.14

Flujo de Efectivo
(+) Liquidacin Cuentas por Cobrar
(+) Liquidacin Inventarios Finales
(+) Valor de Salvamento
(-) Menos Pasivo Circulante
Flujo Neto de Efectivo

Ao 1

S/. 129,294.39

S/. 18,728.14

Ao 2
1,077,372.17
794,464.81
S/. 282,907.36

S/. 282,907.36

Ao 3
1,472,931.56
1,028,602.88
S/. 444,328.68

S/. 444,328.68

Ao 4

Ao 5

2,398,142.20
1,405,651.14
S/. 992,491.05

3,262,534.32
1,929,189.44
S/. 1,333,344.88

S/. 992,491.05

82,102.41
217,147.42
8,749.90
(545,383.30)
S/. 1,095,961.32

14. Costo de Capital

Concepto
Fondos Propios
Financiamiento

Monto de la inversin
48,340.00
80,954.39

%
Costo
37.39%
20.00%
62.61%
35.67%
Costo de Capital
Inflacin promedio
Riesgo de la inversin
Tasa de Corte

Valor Actual Neto

FLUJOS NETOS
-129,294.39
18,728.14
282,907.36
444,328.68
992,491.05
1,095,961.32

Inversin Inicial
Flujo Ao 1
Flujo Ao 2
Flujo Ao 3
Flujo Ao 4
Flujo Ao 5
VAN
Tasa Interna de Retorno
TIR
Indice de Rentabilidad
IR

FLUJOS DESCONTADOS
-129,294.39
14,100.07
160,360.61
189,620.17
318,884.58
265,111.69
S/. 818,782.73
0.0

82.32%

k < TIR

7.33

IR > 1

Costo Promedio
7.48%
22.33%
29.81%
2.32%
0.69%
32.82%

Periodo de Recuperacin con los

Flujos Descontados

Inversin
Ao 1
8 meses y 19 Dias
Comprobacin

129,294.39
14,100.07
115,194.32
S/. 129,294.39

meses
dias

15. Analisis de Sensibilidad y Riesgos

Flujo Neto de Efectivo pesimista disminuyendo a ingresos en un
Descripcin
Ao 0
Inversin
-129,294.39
Flujo de Ingresos
Flujo de Egresos
Flujo de Efectivo
S/.
(+) Liquidacin Cuentas por Cobrar
(+) Liquidacin Inventarios Finales
(+) Valor de Salvamento
(-) Menos Pasivo Circulante
Flujo Neto de Efectivo S/.
Costo de Capital
Valor Actual Neto S/.
Tasa Interna de Retorno

-129,294.39 S/.

S/.

Costo de Capital
Valor Actual Neto S/.
Tasa Interna de Retorno

Ao 2

441,139.84
575,719.83
-134,580.00 S/.

-134,580.00 S/.

799,517.88
794,464.81
5,053.07 S/.

5,053.07 S/.

Ao 3
1,093,062.51
1,028,602.88
64,459.63 S/.

64,459.63 S/.

Ao 4

Ao 5

1,779,661.32
1,405,651.14
374,010.18 S/.

2,421,126.72
1,929,189.44
491,937.28

374,010.18 S/.

82,102.41
217,147.42
8,749.90
-545,383.30
254,553.71

29.81%
271.15
29.85%

Flujo Neto de Efectivo pesimista aumentando los Egresos en un

Descripcin
Ao 0
Inversin
-129,294.39
Flujo de Ingresos
Flujo de Egresos
Flujo de Efectivo
S/.
(+) Liquidacin Cuentas por Cobrar
(+) Liquidacin Inventarios Finales
(+) Valor de Salvamento
(-) Menos Pasivo Circulante
Flujo Neto de Efectivo

25.79%
Ao 1

-129,294.39 S/.
29.81%
444.43
29.87%

37.55%
Ao 1
594,447.97
791,902.63
-197,454.66 S/.

-197,454.66 S/.

Ao 2
1,077,372.17
1,092,786.35
-15,414.18 S/.

-15,414.18 S/.

Ao 3
1,472,931.56
1,414,843.27
58,088.30 S/.

58,088.30 S/.

Ao 4

Ao 5

2,398,142.20
1,933,473.15
464,669.05 S/.

3,262,534.32
2,653,600.07
608,934.25

464,669.05 S/.

82,102.41
217,147.42
8,749.90
-545,383.30
371,550.68

Flujo Neto de Efectivo considerando no recuperar Cuentas por Cobrar en un

Presupuesto de Caja
Ao 0
Ao 1
INGRESOS DE EFECTIVO
Fondos Propios
48,340.00
Financiamiento
80,954.39
Ingresos por Venta al Contado
426,783.16
Recuperacin Cuentas por Cobrar
19,952.11
Cuentas por Cobrar Periodo Anterior
0.00
Total ingresos S/.
129,294.39 S/.
446,735.27 S/.

Presupuesto de Caja
Inversin
Flujo de Ingresos
Flujo de Egresos
Flujo de Efectivo
(+) Liquidacin Cuentas por Cobrar
(+) Liquidacin Inventarios Finales
(+) Valor de Salvamento
(-) Menos Pasivo Circulante
Flujo Neto de Efectivo

Ao 0
-129,294.39

Ao 1
446,735.27
575,719.83
-128,984.56

S/.

Costo de Capital
Valor actual Neto S/.
Tasa interna de Retorno

-129,294.39 S/.

29.81%
976.94
2.00%

-128,984.56 S/.

88.10%
Ao 2

762,554.81
35,649.44
1,813.83
800,018.07 S/.

Ao 2
800,018.07
794,464.81
5,553.26

5,553.26 S/.

Ao 3

1,037,936.64
48,523.54
3,240.86
1,089,701.04 S/.

Ao 3
1,089,701.04
1,028,602.88
61,098.15

61,098.15 S/.

Ao 4

1,695,129.36
79,247.30
4,411.23
1,778,787.88 S/.

Ao 4
1,778,787.88
1,405,651.14
373,136.74

373,136.74 S/.

Ao 5

2,298,867.48
107,472.05
7,204.30
2,413,543.83

Ao 5
2,413,543.83
1,929,189.44
484,354.40
82,102.41
217,147.42
8,749.90
-545,383.30
246,970.83

16. Anlisis Unidimensional

Concepto
Demanda (Kg.)
Precio
Ventas Totales
Stock Mnimo
Determinacin de Ingresos
Concepto
Ventas al Contado
Cuentas por Cobrar del Periodo
Recuperacin Cuentas por Cobrar Periodo
Anterior
Total ingresos de efectivo
Poltica de Crditos
Concepto
Ventas al crdito
Ventas al contado
Recuperacin de ctas por cobrar
Saldo Ctas. por cobrar al final del periodo

Ao 1
46,917.29
S/. 9.64
S/. 452,423.46
28,418.34

Ao 2
82,105.26
S/. 9.85
S/. 808,367.61
66,063.26

Ao 3
111,428.57
S/. 9.87
S/. 1,100,293.85
112,591.25

Ao 4
181,804.51
S/. 9.88
S/. 1,796,969.42
140,282.43

Ao 5
246,315.79
S/. 9.89
S/. 2,436,978.96
191,823.02

Ao 1
316,696.42
124,416.45

Ao 2
565,857.33
222,301.09

Ao 3
770,205.70
302,580.81

Ao 4
1,257,878.60
494,166.59

Ao 5
1,705,885.27
670,169.21

0.00

11,310.59

20,209.19

27,507.35

44,924.24

S/. 594,447.97

S/. 1,077,372.17

S/. 1,472,931.56

S/. 2,398,142.20

S/. 3,262,534.32

S/.

Crdito 30%
Ao 1
135,727.04
316,696.42
124,416.45 S/.
11,310.59

Contado 70%

Ao 2
242,510.28
565,857.33
222,301.09 S/.
20,209.19

Ao 3
330,088.16
770,205.70
302,580.81 S/.
27,507.35

Ao 4
539,090.83
1,257,878.60
494,166.59 S/.
44,924.24

Ao 5
731,093.69
1,705,885.27
670,169.21
60,924.47

60,924.47

Presupuesto de Caja
Concepto
INGRESOS DE EFECTIVO
Fondos Propios
Financiamiento
Ingresos por Venta al Contado
Recuperacin Cuentas por Cobrar
Cuentas por Cobrar Periodo Anterior
Total Ingresos

Ao 0

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

48,340.00
80,954.39

S/.

129,294.39

S/.

316,696.42
124,416.45
0.00
441,112.87 S/.

565,857.33
222,301.09
11,310.59
799,469.01 S/.

770,205.70
302,580.81
20,209.19
1,092,995.70 S/.

1,257,878.60
494,166.59
27,507.35
1,779,552.54

1,705,885.27
670,169.21
44,924.24
2,420,978.72

248,350.42
211,193.28
196,214.19
44,527.24
5,526.90
19,031.18
31,067.97
1,647.97
26,012.41
10,893.26
794,464.81 S/.

248,722.95
281,717.17
265,995.65
40,273.72
5,563.80
107,632.94
40,764.41
1,026.58
22,126.78
14,778.88
1,028,602.88 S/.

248,847.13
448,582.28
417,139.83
40,766.91
5,600.70
185,521.04
56,607.30
2,585.95
0.00
0.00
1,405,651.14

248,971.30
602,839.23
573,904.91
41,262.33
5,600.70
373,157.48
81,128.41
2,325.08
0.00
0.00
1,929,189.44

EGRESOS DE EFECTIVO
Compra de activos fijos
Activos nominales
Carga Social
Costos Com. Ext, Serv. Varios
Compra Materia Prima, Insumos
Gastos de Adm. y Ventas
Gastos de Operacin
Impuesto
Cuentas por Pagar
Cuentas por Pagar Periodo Anterior
Pago de intereses
Abono Capital
Total Egresos

S/.

54,967.78

S/.

248,350.42
127,415.27
114,173.63
26,457.21
4,290.00
0.00
18,127.64
0.00
28,876.43
8,029.23
575,719.83 S/.

Flujo de Efectivo

S/.

74,326.61 S/.

18,728.14 S/.

282,907.36 S/.

444,328.68 S/.

992,491.05

1,333,344.88

Saldo Inicial

S/.

S/.

74,326.61 S/.

93,054.75 S/.

375,962.10 S/.

820,290.78

1,812,781.84

Saldo Final

S/.

74,326.61 S/.

93,054.75 S/.

375,962.10 S/.

820,290.78 S/.

1,812,781.84

3,146,126.72

48,340.00
6,627.78

Flujo de Efectivo
Descripcin
Inversin
Flujo de Ingresos
Flujo de Egresos

Ao 0
-129,294.39

Flujo de Efectivo

Ao 1

S/.

(+) Liquidacin Cuentas por Cobrar

(+) Liquidacin Inventarios Finales
(+) Valor de Salvamento
(-) Menos Pasivo Circulante
Flujo Neto de Efectivo S/. -129,294.39 S/.
Costo de Capital
Valor Actual Neto
Tasa Interna de Retorno
Disminucin en precio de aproximadamente

S/.

29.81%
433,802.77
29.83%
34.81%

0.00
441,112.87
575,719.83
-134,606.96 S/.

-134,606.96 S/.

Ao 2
0.00
799,469.01
794,464.81
5,004.20 S/.

5,004.20 S/.

Ao 3
0.00
1,092,995.70
1,028,602.88
64,392.81 S/.

64,392.81 S/.

Ao 4

Ao 5

0.00
1,779,552.54
1,405,651.14
373,901.39 S/.

0.00
2,420,978.72
1,929,189.44
491,789.28

373,901.39 S/.

82,102.41
217,147.42
8,749.90
-545,383.30
254,405.71