Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
MONTO (S/.)
Por dispensador
Ventas
Demanda ao 1:
Demanda ao 2:
Demanda ao 3:
Demanda ao 4:
Demanda ao 5:
Intencion de compra:
Venta ao 1:
Venta ao 2:
Venta ao 3:
Venta ao 4:
Venta ao 5:
Precio (ao 1 ao 5):
Comisiones sobre ventas:
Tangibles e intangibles
Tangibles
Terreno:
Obras Civiles:
Maquinaria:
Depreciacin de Tangibles
Depreciacin de obras fsicas:
Depreciacin de maquinarias:
Intangibles
Derecho de propiedad y patentes
Puesta en marcha de la empresa:
Capacitacin de personal:
Constitucin de la empresa:
Estudio de factibilidad:
Amortizacin de Intangibles
Amortizacin Intangible:
Costos
Fijos
Costos fijos de fabricacin:
Costos fijos de Ventas:
Costos fijos de Administracin:
Variables
Mano de obra:
Materiales::
Costos indirectos de fabricacin :
Valor Residual
Valor comercial de la infraestructura fs
Valor comercial de la maquinaria:
Capital de trabajo
Capital de trabajo:
113878
120939
128437
11787
136400
30%
40920
12276
38531
40920
43457
0.5 - 1.00
2%
consultas
consultas
consultas
consultas
consultas
Dispensador
Dispensador
Dispensador
Dispensador
Dispensador
S/.
1000000
50000
332410
S/.
S/.
S/.
5
10
aos
aos
20000
10000
12000
12000
8000
S/.
S/.
S/.
S/.
ao
5760
5880
7000
S/.
S/.
S/.
7000
100
250
S/.
S/.
S/.
70000
32000
S/.
S/.
meses
Financiamiento
Financiamiento:
Prstamo (en aos):
Tasa de inters prstamo:
Analisis financiero
Rendimiento de mercado:
Tasa de libre riesgo:
Beta:
30%
5
12%
10%
6%
1
aos
Cargo
Gerente General
Secretaria
Gerente de Produccin
Administrador
Jefe de Logstica
Gerente de Finanzas
Jefe de Planta
Ejecutivo de Ventas
Supervisor Premanente
Obreros
Seguridad
Limpieza Almacen
Limpieza Administracin
Limpieza Planta
Transportistas
Cantidad
1
1
1
1
1
1
1
1
1
15
1
7
3
6
4
Salario
S/. 4,000.00
S/.1,000.00
S/.3,500.00
S/.1,000.00
S/.3,000.00
S/.4,000.00
S/.2,800.00
S/.1,200.00
S/.1,000.00
S/. 750.00
S/.1,000.00
S/. 750.00
S/. 750.00
S/. 750.00
S/. 800.00
Total
S/. 4,000.00
S/. 1,000.00
S/. 3,500.00
S/. 1,000.00
S/. 3,000.00
S/. 4,000.00
S/. 2,800.00
S/. 1,200.00
S/. 1,000.00
S/. 11,250.00
S/. 1,000.00
S/. 5,250.00
S/. 2,250.00
S/. 4,500.00
S/. 3,200.00
S/. 48,950.00
VENTAS
Demanda
Intencion de compra
Ventas
Frecuencia de compra promedio
Ingresos
COSTOS
Activos
Tangibles
Terrenos
Obras Civiles
Maquinaria
TOTAL
Intangibles
Derechos de propiedad y paten.
Capacitacion de personal
Puesta en marcha
Contitucion de la empresa
Estudio de factibilidad
TOTAL
DEPRESIACION DE TANGIBLES
Tangibles
Terrenos
Obras Civiles
Maquinaria
Vehiculo
TOTAL
AMORTIZACION DE INTANGIBLES
Intangibles
Capacitacion de personal
Puesta en marcha
Contitucion d ela empresa
Estudio de factibilidad
Derechos de propiedad y paten.
TOTAL
VALOR RESIDUAL
VALOR RESIDUAL
Valor Comercial
(- Valor de libros)
Utilidad A.I
IR (25%)
Utilidad D.I
Valor de Libro
Utilidad Neta
COSTOS
Costos fijos
Costo fijo de fabricacion
Costo fijo de ventas
Costos fijos de administracion
TOTAL COSTOS FIJOS
Costos Variables
Mano de obra
Materiales y otros
Costos Indirectos de Fabricacion
TOTAL COSTOS VARIABLES
Comisiones sobre ventas
Capital de trabajo anual
Capital de trabajo (2 meses)
capital de trabajo
INVERSION INICIAL= Tangibles + Intangibles + Capital de Trabajo
Inversion inicial
Financiamiento
Accionistas
Herramienta par hallar amortizacion
CRONOGRAMA DE PAGOS
# de Cuota
0
1
2
3
4
5
ESTADO DE PERDIDAS Y GANANCIAS (PROYECTO)
COK
Datos extra:
Tasa de rendimiento de proyectos similares (14%)
Tasa de rendimiento del activo corriente proyectado (15%)
Tasa de rendimiento de los activos de la empresa (15%)
Costo Promedio Ponderado de Capital (CPPK)
CPPK = (D/I)*(Kd)+(P/I)*(COK)
CPPK
Ao 1
Ao 2
113878
30%
34163
3552993.6
S/.2,718,040.10
Ao 3
120939
30%
36282
3773296.8
S/.2,886,572.05
128437
30%
38531
4007234.4
S/.3,065,534.32
S/.1,000,000
S/.50,000
S/.332,410
S/.1,382,410
Materiales de limpieza
S/.20,000 Mantenimiento de plataformas
S/.12,000 Otros Gastos
S/.10,000
S/.12,000
S/.8,000
S/.62,000
Valor
Ao 1
S/.1,000,000
S/.50,000
S/.332,410
S/.28,000
S/.1,410,410
Valor
Ao 2
S/.0
S/.10,000
S/.33,241
S/.5,600
S/.48,841
Ao 1
S/.12,000
S/.12,000
S/.0
S/.10,000
S/.33,241
S/.5,600
S/.48,841
S/.10,000
S/.12,000
S/.8,000
S/.20,000
S/.62,000
S/.11,000
S/.13,000
S/.7,000
S/.43,000
S/.102,000
S/.1,166,205
-S/.1,064,205
-S/.266,051
-S/.798,154
S/.1,166,205
S/.368,051
1
S/.1,244,420
S/.4,880
S/.5,000
S/.1,254,300
CAPITAL DE TRABAJO
2
S/.1,244,420
S/.4,880
S/.5,000
S/.1,254,300
13665.36
6832.68
6582.68
S/.27,080.72
S/.54,361
14512.68
7256.34
7006.34
S/.28,775
S/.57,731
15412.44
7706.22
7456.22
S/.30,575
S/.61,311
S/.1,335,742
S/.222,624
S/.844
S/.1,340,807
S/.223,468
S/.896
S/.1,346,186
S/.224,364
S/.952
de Trabajo
1667877.80017333
30%
70%
0.2912835465
3
S/.1,244,420
S/.4,880
S/.5,000
S/.1,254,300
Saldo Anterior
S/.500,363.34
S/.500,363.34
S/.424,666.60
S/.338,372.32
S/.239,996.83
S/.127,848.78
Amortizacion
Ao 1
S/.2,718,040.10
-S/.1,271,500.72
S/.1,446,539.38
S/.5,000.00
S/.4,880.00
S/.54,360.80
S/.10,000.00
S/.33,241.00
S/.43,000.00 S/.1,296,057.58
S/.324,014.40
S/.972,043.19
S/.972,043.19
Ao 0
a todo riezgo)
Ao 1
Interes
S/.75,696.74
S/.86,294.28
S/.98,375.48
S/.112,148.05
S/.127,848.78
S/.70,050.87
S/.59,453.32
S/.47,372.12
S/.33,599.56
S/.17,898.83
Ao 2
S/.2,886,572.05
-S/.1,273,195.36
S/.1,613,376.69
S/.5,000.00
S/.4,880.00
S/.57,731.44
S/.10,000.00
S/.33,241.00
Ao 3
S/.3,065,534.32
-S/.1,274,994.88
S/.1,790,539.44
S/.5,000.00
S/.4,880.00
S/.61,310.69
S/.10,000.00
S/.33,241.00
-
S/.1,502,524.25
S/.375,631.06
S/.1,126,893.19
S/.2,098,936.37
Ao 2
S/.2,718,040.10
S/.1,271,500.72
S/.1,446,539.38
S/.5,000.00
S/.4,880.00
S/.54,360.80
S/.10,000.00
S/.33,241.00
S/.43,000.00 S/.1,296,057.58
S/.70,050.87
S/.1,226,006.71
S/.306,501.68
S/.1,532,508.39
S/.1,532,508.39
S/.1,676,107.75
S/.419,026.94
S/.1,257,080.81
S/.3,356,017.19
S/.2,886,572.05
S/.1,273,195.36
S/.1,613,376.69
S/.5,000.00
S/.4,880.00
S/.57,731.44
S/.10,000.00
S/.33,241.00
S/.1,502,524.25
S/.59,453.32
S/.1,443,070.93
S/.360,767.73
S/.1,803,838.66
S/.3,336,347.05
1
S/.2,718,040.10
-S/.27,080.72
-S/.1,254,300.00
-S/.54,360.80
S/.1,382,298.58
S/.324,014.40
S/.1,706,312.98
2
S/.2,886,572.05
-S/.28,775.36
-S/.1,254,300.00
-S/.57,731.44
S/.1,545,765.25
S/.375,631.06
S/.1,921,396.31
-S/.1,382,410.00
-S/.62,000.00
S/.222,623.59
-S/.1,221,786.41
S/.844.21
S/.1,706,312.98
S/.1,922,240.53
AOS
0
1
S/. 34,163.40
S/. 1,254,300.00
S/. 27,080.72
S/. 54,360.80
S/. 0.00
S/. 70,050.87
S/. 1,299,854.05
S/. 306,501.68
S/. 1,606,355.73
2
S/. 36,281.70
S/. 1,254,300.00
S/. 28,775.36
S/. 57,731.44
S/. 0.00
S/. 59,453.32
S/. 1,317,635.18
S/. 360,767.73
S/. 1,678,402.91
S/. 1,382,410.00
S/. 62,000.00
S/. 222,623.59
S/. 844.21
S/. 500,363.34
S/. 2,167,396.93
rendimiento de mercado
13.00%
S/. 75,696.74
S/. 1,682,052.47
TLR
Km
Beta
S/. 86,294.28
S/. 1,765,541.41
10%
13%
1
COK
COK
COK
14%
15%
12%
D
I
Kd
P
COK
12.00%
S/. 500,363.34
S/. 1,667,877.80
12%
S/. 1,167,514.46
12.00%
Ao 4
Ao 5
136400
30%
40920
4255680
S/.3,255,595.20
144857
30%
43457
4519538.4
S/.3,457,446.88
Vehiculos
Ao 3
Ao 4
S/.0
S/.10,000
S/.33,241
S/.5,600
S/.48,841
6
3500
1500
5000
6
30000
1500
31500
94500
28000
Ao 5
S/.0
S/.10,000
S/.33,241
S/.5,600
S/.48,841
S/.0
S/.10,000
S/.33,241
S/.5,600
S/.48,841
0.4
0.2
5
S/.1,244,420
S/.4,880
S/.5,000
S/.1,254,300
S/.1,244,420
S/.4,880
S/.5,000
S/.1,254,300
16368
8184
7934
S/.32,486
S/.65,112
17382.84
8691.42
8441.42
S/.34,516
S/.69,149
S/.1,351,898
S/.225,316
S/.1,011
S/.1,357,965
S/.226,327 Ao 0
S/.226,327 222623.587013333
Cuota
Saldo Actual
S/.145,747.61
S/.145,747.61
S/.145,747.61
S/.145,747.61
S/.145,747.61
S/.424,666.60
S/.338,372.32
S/.239,996.83
S/.127,848.78
S/.0.00
Ao 4
S/.3,255,595.20
-S/.1,276,906.00
S/.1,978,689.20
S/.5,000.00
S/.4,880.00
S/.65,111.90
S/.10,000.00
S/.33,241.00
Ao 5
S/.3,457,446.88
-S/.1,278,935.68
S/.2,178,511.20
S/.5,000.00
S/.4,880.00
S/.69,148.94
S/.10,000.00
S/.33,241.00
S/.1,860,456.30
S/.465,114.07
S/.1,395,342.22
S/.4,751,359.41
Ao 3
S/.2,056,241.26
S/.514,060.31
S/.1,542,180.94
S/.6,293,540.35
Ao 4
S/.3,065,534.32
S/.1,274,994.88
S/.1,790,539.44
S/.5,000.00
S/.4,880.00
S/.61,310.69
S/.10,000.00
S/.33,241.00
S/.1,676,107.75
S/.47,372.12
S/.1,628,735.63
S/.407,183.91
S/.2,035,919.53
S/.5,372,266.58
Ao 5
S/.3,457,446.88
S/.1,278,935.68
S/.2,178,511.20
S/.5,000.00
S/.4,880.00
S/.69,148.94
S/.10,000.00
S/.33,241.00
S/.1,860,456.30
S/.2,056,241.26
S/.145,747.61
S/.145,747.61
S/.1,714,708.69
S/.1,910,493.65
S/.428,677.17
S/.477,623.41
S/.2,143,385.86
S/.2,388,117.06
S/.7,515,652.44
S/.9,903,769.51
S/.3,255,595.20
S/.1,276,906.00
S/.1,978,689.20
S/.5,000.00
S/.4,880.00
S/.65,111.90
S/.10,000.00
S/.33,241.00
3
S/.3,065,534.32
-S/.30,574.88
-S/.1,254,300.00
-S/.61,310.69
S/.1,719,348.75
S/.419,026.94
S/.2,138,375.69
4
S/.3,255,595.20
-S/.32,486.00
-S/.1,254,300.00
-S/.65,111.90
S/.1,903,697.30
S/.465,114.07
S/.2,368,811.37
5
S/.3,457,446.88
-S/.34,515.68
-S/.1,254,300.00
-S/.69,148.94
S/.2,099,482.26
S/.514,060.31
S/.2,613,542.57
S/.2,368,811.37
S/.223,467.80
S/.368,051.25
S/.3,205,061.62
S/.2,138,375.69
AOS
3
S/. 38,531.10
S/. 1,254,300.00
S/. 30,574.88
S/. 61,310.69
S/. 0.00
S/. 47,372.12
S/. 1,337,344.54
S/. 407,183.91
S/. 1,744,528.45
5
S/. 40,920.00
S/. 1,254,300.00
S/. 32,486.00
S/. 65,111.90
S/. 0.00
S/. 33,599.56
S/. 1,359,218.35
S/. 428,677.17
S/. 1,787,895.52
S/. 43,457.10
S/. 1,254,300.00
S/. 34,515.68
S/. 69,148.94
S/. 0.00
S/. 17,898.83
S/. 1,383,522.89
S/. 477,623.41
S/. 1,861,146.30
S/. 223,467.80
S/. 368,051.25
S/. 98,375.48
S/. 1,842,903.93
S/. 112,148.05
S/. 1,900,043.57
S/. 127,848.78
S/. 2,580,514.13
DATOS
IR
Mano de obra
Materiales
Costos Indirectos de Fabricacion
Comisiones sobre ventas
TEA
90000
soles
Valor Final
Valor comercial
S/.1,000,000
S/.0
S/.166,205
S/.0
S/.1,166,205
S/.70,000
S/.32,000
S/.102,000
SERVICIO DE DEUDA:
Inversion inicial (I)
Financiamiento (D) 30%
Accionistas (P) 70%
i=Kd
n
FRC
Cuota
S/. 1,667,877.80
S/. 500,363.34
S/. 1,167,514.46
12%
5
0.2774097319
S/. 138,805.66
VAN (PROYECTO)
VAN (INVERSIONISTA)
COK
25%
7000
100
250
2%
14%
-1667877.8
1706312.98
1922240.53
2138375.69
2368811.37
3205061.62
-1667877.8
1682052.47
1765541.41
1842903.93
1900043.57
2580514.13
S/.9,672,936.39 TIR(PROYECTO)
S/.8,103,189.71 TIR (INVERSIONISTA)
13.00%
111%
103%
Costos Fijos
Costo fijo de Fabricacion
Clsto fijo de Administracion
Costo fijo de fabricacion
Costo fijo de ventas
Materia Prima
Inventario de Almacen
Empaque y embalaje
Combustibles
Total
0.05%
0.05
Ao 1
Ao 2
Ao 3
Ao 4
S/.1,241,870 S/.1,241,870
S/.1,241,870
S/.1,241,870
5000
5000
5000
5000
2550
2550
2550
2550
4880
4880
4880
4880
S/.1,254,300 S/.1,254,300
S/.1,254,300
S/.1,254,300
Ao 5
S/.1,241,870
5000
2550
4880
S/.1,254,300
0.80%
SUELDO
OBREROS
15
TOTAL
750
11250
Ao 2
113878
3552993.6
532949.04
888248.4
710598.72
604008.912
461889.168
355299.36
120939
3773296.8
565994.52
943324.2
754659.36
641460.456
490528.584
377329.68
S/.426,359.23
S/.444,124.20
S/.568,478.98
S/.604,008.91
S/.461,889.17
S/.213,179.62
S/.2,718,040.10
S/.452,795.62
S/.471,662.10
S/.603,727.49
S/.641,460.46
S/.490,528.58
S/.226,397.81
S/.2,886,572.05
Ao 3
Ao 4
128437
4007234.4
601085.16
1001808.6
801446.88
681229.848
520940.472
400723.44
S/.480,868.13
S/.500,904.30
S/.641,157.50
S/.681,229.85
S/.520,940.47
S/.240,434.06
S/.3,065,534.32
Ao 5
136400
4255680
638352
1063920
851136
723465.6
553238.4
425568
S/.510,681.60
S/.542,344.61
S/.531,960.00
S/.564,942.30
S/.680,908.80
S/.723,126.14
S/.723,465.60
S/.768,321.53
S/.553,238.40
S/.587,539.99
S/.255,340.80
S/.271,172.30
S/.3,255,595.20 S/.3,457,446.88
El porcentaje de penetraci
e personas
s compraria 104 veces anualmente
Mercado captado
10%
15%
13%
25%
17%
20%
orcentaje de penetracin lo hemos fijado en el 30%. Es decir que del total de la poblacin consumidora de ca
poblacin consumidora de caf las mquinas expendedoras planean captar el 30% de acuerdo a las proyecci
POLITICA DE PRECIOS
Productos
Manzana verde
Manzana Roja
Mandarina
Durazno
Pera
Granadilla
Manzana verde
Manzana Roja
Mandarina
Durazno
Pera
Granadilla
Precio
0.8
0.5
0.8
1
1
0.6
10
kg 2 Dias
costo por jaba o cajn 10 kgkg merma aprox
60
18
10
60
10
10
80
18
10
80
12
10
60
16
10
50
13
10
te una poltica de precios, simplemente vamos a diferenciar los precios de cada producto dependiendo de las ca
Insumos
Cantidad
Manzana Verde
12
Manzana Roja
12
Mandarina
12
Durazno
12
Pera
12
Granadilla
12
producto
manzana verde
manzana roja
mandarina
durazno
pera
granadilla
total costo recarga
Las especificaciones tcnicas de las mquinas indican que una recarga es utilizab
Costo Unitario
9.6
0.5
0.8
9.6
12
12
0.6
7.2
56.4 por dispensador cada 2 dias
10293 por 6 dispensadores
61758
costo unitario
ao 1
uni anual
cost anua
uni anual
9.6 S/.1,428.00 S/.1,142.40 S/.1,464.00
6 S/.1,428.00
S/.714.00 S/.1,464.00
9.6 S/.1,428.00 S/.1,142.40 S/.1,464.00
12 S/.1,428.00 S/.1,428.00 S/.1,464.00
12 S/.1,428.00 S/.1,428.00 S/.1,464.00
7.2 S/.1,428.00
S/.856.80 S/.1,464.00
56.4
S/.6,711.60
ao 2
Por dispensador
Recargas anuales
recargas mensuales
costo por recarga
costo por recarga anual
ao 2
cost anua
ao 1
ao 2
119
10
58.8
6997.2
ao 3
122
10
58.8
7173.6
ao 4
125
10
58.8
7350
128
10
58.8
7526.4
ao 3
ao 4
ao 5
uni anual
cost anua
uni anual
cost anua
uni anual
S/.1,171.20 S/.1,500.00 S/.1,200.00 S/.1,536.00 S/.1,228.80 S/.1,560.00
S/.732.00 S/.1,500.00
S/.750.00 S/.1,536.00
S/.768.00 S/.1,560.00
S/.1,171.20 S/.1,500.00 S/.1,200.00 S/.1,536.00 S/.1,228.80 S/.1,560.00
S/.1,464.00 S/.1,500.00 S/.1,500.00 S/.1,536.00 S/.1,536.00 S/.1,560.00
S/.1,464.00 S/.1,500.00 S/.1,500.00 S/.1,536.00 S/.1,536.00 S/.1,560.00
S/.878.40 S/.1,500.00
S/.900.00 S/.1,536.00
S/.921.60 S/.1,560.00
S/.6,880.80
S/.7,050.00
S/.7,219.20
o domingos
ao 5
130
10 no domingos
58.8
7644
ao 5
cost anua
S/.1,248.00
S/.780.00
S/.1,248.00
S/.1,560.00
S/.1,560.00
S/.936.00
S/.7,332.00