Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
SI
NO
TOTAL
%
71%
29%
100%
ENCUESTADOS
71
29
100
UD.
SI
NO
TOTAL
%
79%
21%
1005%
ENCUESTADOS
56
15
71
CO
DIARIO
SEMANAL
MENSUAL
TOTAL
%
5.36
30.36
64.29
100.00
ENCUESTADOS
3
17
36
56
GLORIA
FANNY
COMPAS
OTROS
TOTAL
%
50.00
23.21
3.57
23.21
100.00
ENCUESTADOS
28
13
2
13
56
5.- Cundo COMPRA UNA MERMELADA, QUE ES LO PRIMERO QUE TOMA EN CUENTA?
PRECIO
MARCA
ETIQUETA
ENVASE
INF. NUTRI.
TOTAL
%
19.64
30.36
5.36
12.50
32.14
100.00
ENCUESTADOS
11
17
3
7
18
56
%
SUPERMECADOS
MERCADOS
BODEGAS
TOTAL
60.71
1.79
37.50
100.00
ENCUESTADOS
34
1
21
56
S/.2.00 A 4.00
S/. 4.00 A 6.00
S/.6.00 A 8.00
S/.8.00 A 10.00
TOTAL
%
42.86
32.14
14.29
10.71
100.00
ENCUESTADOS
24
18
8
6
56
87.50
1.79
10.71
100.00
ENCUESTADOS
49
1
6
56
71.43
28.57
100.00
ENCUESTADOS
40
16
56
MATE CASERA
29%
SI
NO
71%
21%
SI
NO
79%
30.36
DIARIO
30.36
DIARIO
SEMANAL
MENSUAL
64.29
A EN CUENTA?
23.21
GLORIA
3.57
FANNY
50.00
COMPAS
OTROS
23.21
19.64
32.14
PRECIO
MARCA
ETIQUETA
ENVASE
30.36
12.50
5.36
INF. NUTRI
INF. NUTRI
30.36
12.50
5.36
37.50
SUPERMECADOS
MERCADOS
BODEGAS
60.71
1.79
42.86
S/.2.00 A 4.0
S/.6.00 A 8.0
S/.8.00 A 10.
32.14
1.79
10.71
FRASCO DE VIDRIO
FRASCO DE PLASTICO
SOBRE DE ALUMINIO
87.50
1.79
10.71
FRASCO DE VIDRIO
FRASCO DE PLASTICO
SOBRE DE ALUMINIO
87.50
28.57
DE 250 GR
DE SACHETS 85 GR
71.43
INVERSION TANGIBLE
MAQUINARIA
Descripcion
Cantidad
Precio Unidad
Totales
Marmita industrial
S/.
Licuadora Industrial
S/.
4,611.00 S/.
4,611.00
Bascula electronica
S/.
657.20 S/.
657.20
Esterilizadora
REF: 9240A
CAPACIDAD: 100 unidades
Cinta
Transportadora
S/.
5,600.00 S/.
5,600.00
S/.
5,000.00 S/.
5,000.00
S/.
Lavadora de frutas
S/.
5,000.00 S/.
5,000.00
44,118.20
EQUIPOS DIVERSOS
Descripcion
Cantidad
Precio Unidad
Totales
Computadora - INTEL
S/.
1,900.00 S/.
1,900.00
Impresora multifuncio
S/.
150.00 S/.
150.00
S/.
70.00 S/.
70.00
S/.
2,120.00
MUEBLES Y ENSERES
Descripcion
Mesa de trabajo
Escritorio
sillas
Cantidad
Precio Unidad
Totales
S/.
300.00 S/.
300.00
S/.
150.00 S/.
300.00
S/.
45.00 S/.
S/.
135.00
735.00
TANGIBLE
NARIA
VIDA UTIL AOS
10
10
10
10
10
10
10
DIVERSOS
VIDA UTIL AOS
ENSERES
VIDA UTIL AOS
5
5
5
DEPRECIACION AC
VALOR
MAQUINARIA
Marmita industrial
Licuadora Industrial
Bascula
electronica
Llena lquidos,
semi-lquidos y productos viscosos.
Esterilizadora
REF:
Llenar
de
hasta
30 envases por minuto.
9240A
CAPACIDAD: 100 unidades
Cinta Transportadora
Lavadora de frutas
S/.
S/.
S/.
S/.
S/.
S/.
S/.
SUBTOTAL S/.
13,250.00
4,611.00
657.20
5,600.00
5,000.00
10,000.00
5,000.00
44,118.20
S/.
S/.
S/.
SUBTOTAL S/.
1,900.00
150.00
70.00
2,120.00
S/.
S/.
S/.
SUBTOTAL S/.
300.00
300.00
135.00
735.00
46,973.20
EQUIPOS
Computadora - INTEL
Impresora multifuncional
Equipo Telefnico Fijo
MUEBLES Y ENSERES
Mesa de trabajo
Escritorio
sillas
DEPRECIACION ACUMULADA
VIDA UTIL
VALOR DE
RECUPERACION
VALOR
DEPRECIABLE
DEPRECIACION
ANUAL
10
10
10
10
10
10
10
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,625.00
2,305.50
328.60
2,800.00
2,500.00
5,000.00
2,500.00
22,059.10
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,625.00
2,305.50
328.60
2,800.00
2,500.00
5,000.00
2,500.00
22,059.10
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
662.50
230.55
32.86
280.00
250.00
500.00
250.00
2,205.91
5
5
5
S/.
S/.
S/.
S/.
950.00
75.00
35.00
1,060.00
S/.
S/.
S/.
S/.
950.00
75.00
35.00
1,060.00
S/.
S/.
S/.
S/.
190.00
15.00
7.00
212.00
10
10
10
S/.
S/.
S/.
S/.
150.00
150.00
67.50
367.50
S/.
S/.
S/.
S/.
150.00
150.00
67.50
367.50
S/.
S/.
S/.
S/.
15.00
15.00
6.75
36.75
S/.
23,486.60
S/.
23,486.60
S/.
2,454.66
DEPRECIACION
MENSUAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
55.21
19.21
2.74
23.33
20.83
41.67
20.83
183.83
S/.
S/.
S/.
S/.
15.83
1.25
0.58
17.67
S/.
S/.
S/.
S/.
1.25
1.25
0.56
3.06
S/.
204.56
INVERSIN INTANGIBLE
REGISTRO DE MARCA
VIDA UTIL
535
0 AOS
PATENTE
VIDA UTIL
1284.8
0 AOS
TOTAL
S/. 1,819.80
NGIBLE
CAPITAL DE TRABAJO
Descripcion
Cant.
MATERIA PRIMA
Tomate - Kg
Canela Kg
Endulcorante Kg
Clavo de olor Kg
Envase e vidrio de 250 grs
Tapas Und
Cajas Und
Tela mts
etiquetas Und
TOTAL
Descripcion
25.00
2.00
25.00
1.00
100.00
100.00
9.00
1.00
100.00
Cantidad
0.76
4.24
1.69
3.39
0.34
0.25
0.25
3.39
0.25
14.58
Sueldo Basico
SUELDOS
SUELDO PRODUCCION
Operarios 1
Operario 2
Limpieza local
1
1
1
750.00
750.00
750.00
GASTOS DE VENTA
Vendedor
Repartidor de producto
1
1
750.00
750.00
GASTO ADMINITRATIVO
Sueldo Administrador
Cajero
Honorarios Contador
1
1
1
1,250.00
800.00
1,200.00
1
1
1
40.00
300.00
120.00
SERVICIOS BASICOS
Servicio Tlefonico Fijo
Servicio de Electricidad
Servicio de Agua
Alquiler de Local
Alquiler de Local
GASTOS OPERACIONALES
Descripcion
Licencias Municipales
Certificado de sanidad
Defensa Civil
Minuta de constitucin
Busqueda registral
Inscripcin Sunarp
Copia Literal certificada
Legalizacin de libros
Impresin de comprob.
TOTAL
Precio
237.45
800.00
200.00
250.00
4.00
150.00
28.00
30.00
200.00
1,899.45
OTROS
Gasto de Publicidad
Suministro de limpieza
Utiles de escritorio
400.00
150.00
1,200.00
1200
BAJO
Diario
19.07
8.47
42.37
3.39
33.90
25.42
2.29
3.39
25.42
163.73
Mensual
457.63
203.39
1,016.95
81.36
813.56
610.17
54.92
81.36
610.17
3,929.49
Costo Agregado
0.4597
Costo
Mensual
344.78
344.78
344.78
1,094.78
1,094.78
1,094.78
3,284.33
344.78
344.78
1,094.78
1,094.78
2,189.55
574.63
367.76
551.64
1,824.63
1,167.76
1,751.64
4,744.03
40.00
300.00
120.00
460.00
1200
1,200.00
Maquinarias
Equipos Diversos(Computadora)
Muebles y enseres
SUBTOTAL
INVERSION INTANGIBLE
Registro de la Marca
Registro de Patente
SUBTOTAL
CAPITAL DE TRABAJO
Materia Prima
SUELDO PRODUCCION
GASTOS DE VENTA
GASTO ADMINITRATIVO
Servicios Bsicos
Alquiler de Local
Gastos Operacionales
Otros
SUBTOTAL
TOTAL INVERSIN INICIAL
N DE INICIAL
IBLE
FINANCIAMIEN
S/.
44,118.20
S/.
S/.
2,120.00
735.00
S/. 46,973
GIBLE
535.00
1,284.80
S/.
1,819.80
S/.
3,929.49
BAJO
S/.
3,284.33
S/.
2,189.55
S/.
4,744.03
S/.
460.00
S/.
1,200.00
S/.
1,899.45
S/.
1,200.00
S/.
18,907
S/.
67,700
NCIAMIENTO
S/.
S/.
S/.
67,700
27,079.94
40,619.90
C/U
S/.
10,155
X SOCIO
Mensual
S/.
457.63
203.39
1,016.95
81.36
813.56
610.17
54.92
81.36
610.17
300.00
120.00
150.00
4,349.49
52,193.90
140.31
COSTO FIJO
Descripcion
Costo Mensual
SUELDO PRODUCCION
Operarios 1
Operario 2
Limpieza local- R-Honorario
1,094.78
1,094.78
750.00
GASTOS DE VENTA
Repartidor de producto
1,094.78
GASTO ADMINITRATIVO
Sueldo Administrador
Honorarios Contador
1,824.63
1,751.64
40.00
400.00
1,200.00
9,250.59
S/. 111,007.08
298.41
1.40
1.66
1.40
1.65
Costo Unitario
Utilidad 41 %
Valor de Venta
IGV 18%
Precio de Venta
3.05
1.22
4.27
0.77
5.04
Cuadro de Amortizacin
Prstamo
27,080
TCA
26.60%
Periodo
48 meses
Cuota
880.2
CUADRO DE AMORTIZACION
Mensual
0.0198
Periodo
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
Capital
27,080
26,737.31
26,387.88
26,031.51
25,668.07
25,297.41
24,919.40
24,533.89
24,140.72
23,739.75
23,330.81
22,913.77
22,488.44
22,054.67
21,612.29
21,161.13
20,701.01
20,231.77
19,753.20
19,265.14
18,767.39
18,259.76
17,742.05
17,214.07
16,675.60
16,126.45
15,566.40
14,995.23
14,412.73
13,818.66
13,212.79
12,594.91
11,964.76
11,322.09
10,666.68
9,998.25
9,316.56
8,621.33
7,912.30
7,189.20
6,451.75
5,699.66
4,932.64
4,150.39
Amortizacin
342.63
349.43
356.37
363.44
370.65
378.01
385.52
393.17
400.97
408.93
417.05
425.33
433.77
442.38
451.16
460.12
469.25
478.56
488.06
497.75
507.63
517.71
527.98
538.46
549.15
560.05
571.17
582.51
594.07
605.86
617.89
630.15
642.66
655.42
668.43
681.69
695.23
709.03
723.10
737.45
752.09
767.02
782.25
Inters
537.53
530.73
523.79
516.72
509.50
502.14
494.64
486.99
479.18
471.23
463.11
454.83
446.39
437.78
429.00
420.04
410.91
401.59
392.09
382.41
372.53
362.45
352.17
341.69
331.00
320.10
308.99
297.65
286.09
274.30
262.27
250.00
237.50
224.74
211.73
198.46
184.93
171.13
157.06
142.70
128.06
113.14
97.91
44
45
46
47
48
3,352.62
2,539.01
1,709.25
863.03
-0.00
797.77
82.38
813.61
66.55
829.76
50.40
846.23
33.93
863.03
17.13
S/. 27,079.94 S/. 15,167.57
TAMO REQUERIDO
RA PRESTAMO
Cuota
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
880.16
4,591.50
5,970.38
10,561.88
5,812.83
4,749.04
10,561.88
7,359.05
3,202.83
10,561.88
880.16
880.16
880.16
880.16
880.16
S/. 42,247.51
9,316.56
1,245.32
10,561.88
DATOS
MERCADO
FORMA DE PAGO
DEMANDA ANUAL
55,000 Producto
CRECIMIENTO ESTIMADO
4.30% Anual
FORMA DE PAGO
COSTOS
COSTO VARIABLE POR PRODUCTO
50% CONTADO
50% 30 DIAS
111,007
ENE
9%
FEB
8%
MAR
8%
ABR
8%
MAY
10%
JUN
6%
JUL
9%
AGO
9%
SEP
8%
OCT
9%
NOV
8%
DIC
8%
ENE
FEB
MAR
ABR
9%
8%
8%
8%
MAY
10%
2014
6,945
6,173
6,173
6,173
2015
7,244
6,439
6,439
2016
7,555
6,716
2017
7,880
2018
8,219
JUN
JUL
AGO
SEP
6%
9%
9%
8%
7,717
4,630
6,945
6,945
6,173
6,439
8,049
4,829
7,244
7,244
6,439
6,716
6,716
8,395
5,037
7,555
7,555
6,716
7,005
7,005
7,005
8,756
5,253
7,880
7,880
7,005
7,306
7,306
7,306
9,132
5,479
8,219
8,219
7,306
S:
OCT
NOV
DIC
TOTAL
9%
8%
8%
100%
6,945
6,173
6,173
77,168
7,244
6,439
6,439
80,487
7,555
6,716
6,716
83,948
7,880
7,005
7,005
87,557
8,219
7,306
7,306
91,322
420,482
PRESUPUESTO DE VENTAS
(Expresado en Nuevos Soles)
MES
%
2014
2015
2016
2017
2018
ENE
9%
21,137
22,045
22,993
23,982
25,013
FEB
8%
18,788
19,596
20,439
21,317
22,234
MAR
8%
18,788
19,596
20,439
21,317
22,234
ABR
8%
18,788
19,596
20,439
21,317
22,234
MAY
10%
23,485
24,495
25,548
26,647
27,793
JUN
6%
14,091
14,697
15,329
15,988
16,676
JUL
9%
21,137
22,045
22,993
23,982
25,013
AGO
9%
21,137
22,045
22,993
23,982
25,013
SEP
8%
18,788
19,596
20,439
21,317
22,234
OCT
9%
21,137
22,045
22,993
23,982
25,013
NOV
8%
18,788
19,596
20,439
21,317
22,234
DIC
8%
18,788
19,596
20,439
21,317
22,234
TOTAL
234,850
244,949
255,481
266,467
277,925
1,279,672
PUNTO DE EQUILIBRIO
PE =
COSTOS FIJOS
COSTO VARIABLE UNITARIO
PRECIO UNITARIO PE =
111,007
4.27
PE =
38,720
38,720
PUNTO DE EQUILIBRIO
PRODUCTO
VENTA/MENSUAL
2014
38,720
3,227
2015
40,385
3,365
2016
42,121
3,510
TOS FIJOS
TO VARIABLE UNITARIO
1.40
PRODUCTO
2017
43,932
3,661
2018
45,822
3,818
Sector
Comercio
Sector
Industria
7.46% http://www.mef.gob.pe/
14.40% http://abrirnegocio.com/crecimiento-eco
4.00%
Rf
0.97 http://people.stern.nyu.edu/adamodar/N
B
Rm
10.9%
RP
1.65%
4.00%
CPPC
C=
D=
Kac =
Kd=
(1-t)
40,619.90
27,079.94
12.372%
26.60%
70.0%
0.97
c
D+C
CPPC
14.87%
CALCULO DE KAC
.mef.gob.pe/
negocio.com/crecimiento-economico-peru-sector-industrial/
le.stern.nyu.edu/adamodar/New_Home_Page/datafile/Betas.html
KAC
Rf + B (Rm - Rf) + RP
10.93% -
KAC
12.372%
* Kac +
D
D+C
*kd(1-t)
4.00% +
1.65%
DETALLE
INGRESOS DEL PROYECTO
AO 0
AO 2
234,850
AO 3
AO 4
244,949
255,481
266,467
188,175.48
77,168.40
111,007.08
46,674.52
191,493.72
80,486.64
111,007.08
53,454.83
194,954.64
83,947.56
111,007.08
60,526.69
198,564.39
87,557.31
111,007.08
67,902.65
46,674.52
14,002.36
32,672.17
2,454.66
53,454.83
16,036.45
37,418.38
2,454.66
60,526.69
18,158.01
42,368.69
2,454.66
67,902.65
20,370.79
47,531.85
2,454.66
35,126.83
39,873.04
44,823.35
49,986.51
AO 5
LIQUIDACION
277,925
202,329.35
91,322.27
111,007.08
75,595.76
23,486.60
75,595.76
22,678.73
52,917.03
2,454.66
55,371.69
23,486.60
23,486.60
FLUJO DE CA
I
II
III
IV
DETALLE
INGRESOS DEL PROYECTO
AO 0
1
2
3
4
5
VAN
TIR
S/.21,384.76
S/.22,213.16
S/.22,603.30
S/.22,642.38
S/.27,684.13
48,827.89
38.34%
AO 2
234,850
AO 3
AO 4
244,949
255,481
266,467
188,175.48
77,168.40
111,007.08
46,674.52
191,493.72
80,486.64
111,007.08
53,454.83
194,954.64
83,947.56
111,007.08
60,526.69
198,564.39
87,557.31
111,007.08
67,902.65
46,674.52
14,002.36
32,672.17
4,591.50
5,970.38
2,454.66
53,454.83
16,036.45
37,418.38
5,812.83
4,749.04
2,454.66
60,526.69
18,158.01
42,368.69
7,359.05
3,202.83
2,454.66
67,902.65
20,370.79
47,531.85
9,316.56
1,245.32
2,454.66
24,564.95
29,311.16
34,261.47
39,424.63
AO 5
LIQUIDACION
277,925
202,329.35
91,322.27
111,007.08
75,595.76
23,486.60
75,595.76
22,678.73
52,917.03
23,486.60
2,454.66
55,371.69
5
23,486.60
RESUMEN
INVERSION INICIAL
VALOR ACTUAL DEL PROYECTO VA
VALOR ACTUAL NETO DEL PROYECTO -VAN =
TASA INTERNA DE RETORNO - TIR =
PERIDO DE RECUPERACION DE LA INVERSION
RELACION BENEFICIO COSTO B/C
67,700
###
48,827.89
38.34%
3 Aos
ESTRUCTURA DE CAPITAL
S/.
67,700
BANCO
S/. 27,079.94
SOCIOS
S/.
40,619.90