Columna1 Columna2 Columna3 Columna4

Tipo de equipo Especificación Conexión de energía

Producción
Unid./hora
1 horno eléctrico 500 3.5
10 placas
1 máquina amasadora 20 kg/hora 0.5
1 máquina divisora 500 Unid./hora 0.5
1 balanza 50 kg 0.5
3 mesas de trabajo 1x1.5 superficie de mármol
lazones,recipientes
Herramientas de mano
Sala de almacenamiento
4 repisas 2x1.80x0.5m
sala de ventas
1 mostrador 2x0.9x0.6
2 repisas 1x1.5x0.3m
1 caja registradora 1x1.5x0.5m
oficina
1 escritorio De segunda mano
3 sillas De segunda mano
1 archivador De segunda mano
Inversión final
 Columna5 Columna6
Precio S/.

kW S/. 4,000.00

kW S/. 2,500.00
kW S/. 700.00
kW S/. 50.00
S/. 450.00 S/. 7,500.00
S/. 80.00 S/. 1,200.00
S/. 20.00

S/. 300.00

S/. 200.00
S/. 150.00
S/. 250.00

S/. 100.00

S/. 8,800.00
 Materias primas e insumos según las ventas o plan de pr
Columna1 Columna2 Columna3 Ene. Feb. Mar Abr
Producción/Ventas 12,000 14,000 18,000 21,000
(unidad de pan)
Concepto Precio/Unid Cantidad de materia prima e insumos
Harina S/. 2.50 /kg 271 316 406 474
Azúcar S/. 2.50 /kg 5 6 8 9
Grasa S/. 5.00 /kg 3 3 4 5
Levadura S/. 10.00 /kg 4 5 7 8
Sal S/. 1.20 /kg 4 5 7 8
Mejorador S/. 3.00 /kg 8 9 12 13
Bolsas de plástico S/. 10.00 /millar 2 2 3 4
Agua/desague S/. 3.13 /m3 8 8 8 10
Electricidad S/. 0.40 /kW 100 113 125 150
ún las ventas o plan de producción
May Jun Jul Ago Set Oct Nov Dic Total al año

24,000 27,000 30,000 32,000 32,000 32,000 32,000 32,000 306,000

541 609 676 722 722 722 722 722 6903

11 12 14 14 14 14 14 14 135
5 6 7 7 7 7 7 7 68
9 10 11 12 12 12 12 12 114
9 10 11 12 12 12 12 12 114
15 17 19 21 21 21 21 21 198
4 5 5 5 5 5 5 5 50
10 10 10 10 10 10 10 10 114
175 175 175 175 175 188 200 213 1964
 Inversiones iniciales (Pagos pre-operativos)
Inversiones Cantidad Precio unitario Costo total
Cocina industrial 1 S/. 600.00 S/. 600.00
Refrigeradora de 15 píes 1 S/. 1,200.00 S/. 1,200.00
Licuadora 1 S/. 150.00 S/. 150.00
Congelador 1 S/. 1,200.00 S/. 1,200.00
Olla industrial 1 S/. 150.00 S/. 150.00
Mesa de trabajo 1 S/. 200.00 S/. 200.00
Campana extractora 1 S/. 600.00 S/. 600.00
Balanza 1 S/. 150.00 S/. 150.00
Tazones 3 S/. 20.00 S/. 60.00
Tablas de picar 2 S/. 15.00 S/. 30.00
Espátulas 2 S/. 10.00 S/. 20.00
Cucharones 1 S/. 10.00 S/. 10.00
Juego de cuchillos 1 S/. 60.00 S/. 60.00
Juego de cubiertos 2 S/. 20.00 S/. 40.00
Manteles 10 S/. 30.00 S/. 300.00
Mesa con sillas 7 S/. 200.00 S/. 1,400.00
Licencia de funcionamiento y trámite de RUC 1 S/. 250.00 S/. 250.00
Pago defensa civil 1 S/. 88.00 S/. 88.00
Botiquín 1 S/. 50.00 S/. 50.00
Extintores 1 S/. 100.00 S/. 100.00
Propaganda 1 S/. 150.00 S/. 150.00
Total inversiones S/. 6,808.00
Rubro Costo
Licencia de funcionamiento S/. 150.00
Carné sanitario S/. 50.00
Licencia de avisos S/. 50.00
Análisis de laboratorio S/. 20.00
Talonario de boletas y/o facturas S/. 30.00
Extintor S/. 100.00
Botiquín S/. 30.00
Total S/. 430.00

Rubro Costo
Maquinaria y equipos S/. 7,500.00
Herramientas S/. 100.00
Muebles y eseres S/. 1,200.00
Costo de instalación S/. 430.00
Total S/. 9,230.00
 Pagos operativos iniciales
Inversiones Pago estimado mensual (S/. )
Alquiler de local de negocio S/. 125.00
Compra de inventario S/. 150.00
Seguros S/. 10.00
Electricidad S/. 30.00
Teléfono S/. 40.00
Artículos de oficina S/. 10.00
Publicidad y promoción S/. 10.00
Salario del personal (dueño) S/. 500.00
Total S/. 875.00

Provisión para el primer mes de funcionamiento

Capital de trabajo Pago primer mes
Materia prima e insumos S/. 858.84
Mano de obra S/. 1,700.00
Costos administrativos S/. 280.00
Gastos de venta S/. 450.00
Total S/. 3,289.00
rativos iniciales
Promedio para los 4 primeros meses (S/. )
S/. 500.00
S/. 600.00
S/. 40.00
S/. 120.00
S/. 160.00
S/. 40.00
S/. 40.00
S/. 2,000.00
S/. 3,500.00
 Requerimientos de personal Costo de personal (S/. )
Cant. Designación Calificación Remuneración/mes
1 Maestro panadero Jefe/propietario S/. 900.00
1 Hornero (medio tiempo) Trabajador calificado S/. 400.00
1 ayudante (medio tiempo) Trabajador semi calificado S/. 400.00
S/. 1,700.00
Costo de personal (S/. )
Remuneración/año
S/. 10,800.00
S/. 4,800.00
S/. 4,800.00
S/. 20,400.00
 Costos (S
Concepto Ene. Feb. Mar Abr
Costo de producción S/. 2,560.00 S/. 2,693.00 S/. 2,974.00 S/. 3,193.00
Materia prima e insumos 860 993 1274 1493
Harina S/. 678.00 S/. 790.00 S/. 1,015.00 S/. 1,185.00
Azúcar S/. 13.00 S/. 15.00 S/. 20.00 S/. 23.00
Grasa S/. 15.00 S/. 15.00 S/. 20.00 S/. 25.00
Levadura S/. 40.00 S/. 50.00 S/. 70.00 S/. 80.00
sal S/. 5.00 S/. 6.00 S/. 8.00 S/. 10.00
Mejorador S/. 24.00 S/. 27.00 S/. 36.00 S/. 39.00
Bolsas de plástico S/. 20.00 S/. 20.00 S/. 30.00 S/. 40.00
Agua y desague S/. 25.00 S/. 25.00 S/. 25.00 S/. 31.00
Electricidad S/. 40.00 S/. 45.00 S/. 50.00 S/. 60.00
Mano de obra S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00
Jefe panadero S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
Asistente panadero S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
Asistente panadero S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
 Costos (S/.)
May Jun Jul Ago Set Oct Nov
S/. 3,393.00 S/. 3,597.00 S/. 3,791.00 S/. 3,923.00 S/. 3,923.00 S/. 3,928.00 S/. 3,933.00
1693 1897 2091 2223 2223 2228 2233
S/. 1,353.00 S/. 1,523.00 S/. 1,690.00 S/. 1,805.00 S/. 1,805.00 S/. 1,805.00 S/. 1,805.00
S/. 28.00 S/. 30.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00
S/. 25.00 S/. 30.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00 S/. 35.00
S/. 90.00 S/. 100.00 S/. 110.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00
S/. 11.00 S/. 12.00 S/. 13.00 S/. 14.00 S/. 14.00 S/. 14.00 S/. 14.00
S/. 45.00 S/. 51.00 S/. 57.00 S/. 63.00 S/. 63.00 S/. 63.00 S/. 63.00
S/. 40.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 31.00 S/. 31.00 S/. 31.00 S/. 31.00 S/. 31.00 S/. 31.00 S/. 31.00
S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00 S/. 75.00 S/. 80.00
S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
Dic Costo/año
S/. 3,938.00 41846
2238 21446
S/. 1,805.00 17259
S/. 35.00 339
S/. 35.00 340
S/. 120.00 1140
S/. 14.00 135
S/. 63.00 594
S/. 50.00 500
S/. 31.00 354
S/. 85.00 785
S/. 1,700.00 20400
S/. 900.00 10800
S/. 400.00 4800
S/. 400.00 4800
Concepto Ene. Feb. Mar Abr May
Costos de administración y venta S/. 655.00 S/. 505.00 S/. 505.00 S/. 505.00 S/. 605.00
Costos de administración S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00
Alquiler del local de negocio S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00
Teléfono S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
Mantenimiento S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00
Útiles de aseo S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00
Costos de venta S/. 450.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 400.00
Persona de reparto S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
Promoción y publicidad S/. 150.00 100
Jun Jul Ago Set Oct Nov Dic Costo/año
S/. 505.00 S/. 505.00 S/. 505.00 S/. 505.00 S/. 505.00 S/. 605.00 S/. 505.00 S/. 6,410.00
S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00 S/. 2,460.00
S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 1,500.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 480.00
S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 240.00
S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 240.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 400.00 S/. 300.00 S/. 3,950.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 3,600.00
100 S/. 350.00
 Cuadro de depreciación
Máquina amasadora
Año de compra 2011
Costo de compra 2500
Tiempo estimado de vida útil (años) 8
Depreciación por año 313
Depreciación por mes 26

depreciación
Iversiones Valor Años de uso Depreciación anual
Maquinaría-equipos
Horno eléctrico (500 panes/hora) S/. 4,000.00 8 500
Maquína amasadora S/. 2,500.00 8 313
Máquina divisora S/. 700.00 8 88
Balanza S/. 50.00 5 10
Caja registradora S/. 250.00 5 50
Herramientas
Tazones,recipientes S/. 80.00 3 27
Herramientas de mano S/. 20.00 3 7
Muebles y enseres
Mesas de trabajo S/. 450.00 3 150
4 repisas S/. 300.00 5 60
1 mostrador S/. 200.00 5 40
2 repisas S/. 150.00 5 30
Muebles de oficina S/. 100.00 5 20
Total S/. S/. 8,800.00 1295
Depreciación mensual 108
Columna1 Columna2
Requerimiento de capital Monto S/.
Inversión
Inversión inicial (pre-operativa) S/. 9,230.00
Capital de trabajo S/. 3,289.00
Total S/. 12,519.00
Fuentes de financiamiento Columna1
Fuente de financiamiento Monto S/.
Ahorro personal S/. 4,370.00
Apoyo de sus padres y familiares S/. 2,500.00
Préstamo de entidad financiera S/. 5,649.00
Total S/. 12,519.00
DATOS
MONTO S/. 5,649.00
n 10
i 32% 3%
meses de gracia 2 meses
amortizacion S/. 564.90

PERIODO SALDO INICIAL INTERES AMORTIZACION CUOTA

0 S/. 5,649.00
1 S/. 5,649.00 S/. 151 S/. 150.64
2 S/. 5,649.00 S/. 151 S/. 150.64
3 S/. 5,649.00 S/. 151 S/. 564.90 S/. 715.54
4 S/. 5,084.10 S/. 136 S/. 564.90 S/. 700.48
5 S/. 4,519.20 S/. 121 S/. 564.90 S/. 685.41
6 S/. 3,954.30 S/. 105 S/. 564.90 S/. 670.35
7 S/. 3,389.40 S/. 90 S/. 564.90 S/. 655.28
8 S/. 2,824.50 S/. 75 S/. 564.90 S/. 640.22
9 S/. 2,259.60 S/. 60 S/. 564.90 S/. 625.16
10 S/. 1,694.70 S/. 45 S/. 564.90 S/. 610.09
11 S/. 1,129.80 S/. 30 S/. 564.90 S/. 595.03
12 S/. 564.90 S/. 15 S/. 564.90 S/. 579.96
 CAPITAL FINAL
S/. 5,649.00
S/. 5,649.00
S/. 5,649.00
S/. 5,084.10
S/. 4,519.20
S/. 3,954.30
S/. 3,389.40
S/. 2,824.50
S/. 2,259.60
S/. 1,694.70
S/. 1,129.80
S/. 564.90
S/. -
 Rubro Valor unitario Unidad requerida
Costo de Inversión
Máquina y/o equipos
Horno eléctrico S/. 4,000.00 1
Máquina amasadora S/. 2,500.00 1
Máquina divisora S/. 700.00 1
Balanza S/. 50.00 1
Caja registradora S/. 250.00 1
Herramientas
Tazones,recipientes S/. 80.00 1
Herramientas de mano S/. 20.00 1
Muebles y enseres
Mesas de trabajo S/. 450.00 3
Repisas S/. 300.00 4
Mostrador S/. 200.00 1
Repisas S/. 150.00 2
Escritorio,sillas,archivador S/. 100.00 1
Costos de instalación
Licencia de funcionamiento S/. 150.00 1
Carné sanitario S/. 50.00 1
Licencia de avisos S/. 50.00 1
Análisis de laboratorio S/. 20.00 1
Talonario de boletas y/o facturas S/. 30.00 1
Extintor S/. 100.00 1
Botiquín S/. 30.00 1
Costos de producción (12000 panes)
Materia prima e insumos
Harina S/. 2.50 271
Azúcar S/. 2.50 5
Grasa S/. 5.00 3
Levadura S/. 10.00 4
Sal S/. 1.20 4
Mejorador S/. 3.00 8
Bolsas de plástico S/. 10.00 2
Agua y desague S/. 3.13 8
Electricidad S/. 0.40 100
Mano de obra
Técnico de panadero S/. 900.00 1
Hornero (medio tiempo) S/. 400.00 1
Ayudante (medio tiempo) S/. 400.00 1
Costos de administración y ventas
Gastos administrativos
Alquiler de local de negocio S/. 125.00 1
Teléfono S/. 40.00 1
Mantenimiento S/. 20.00 1
Útiles de aseo S/. 20.00 1
Gastos de venta S/. 205.00 1
Publicidad 1
TOTAL DE COSTOS
 Costo total
Fijo Variable
S/. 8,700.00 0
S/. 7,500.00
S/. 4,000.00
S/. 2,500.00
S/. 700.00
S/. 50.00
S/. 250.00
S/. 100.00
S/. 80.00
S/. 20.00
S/. 1,200.00
S/. 450.00
S/. 300.00
S/. 200.00
S/. 150.00
S/. 100.00
S/. 430.00
S/. 150.00
S/. 50.00
S/. 50.00
S/. 20.00
S/. 30.00
S/. 100.00
S/. 30.00

S/. 860.00
S/. 678.00
S/. 13.00
S/. 15.00
S/. 40.00
S/. 5.00
S/. 24.00
S/. 20.00
S/. 25.00
S/. 40.00
S/. 1,700.00
S/. 900.00
S/. 400.00
S/. 400.00
S/. 355.00
S/. 205.00
S/. 125.00
S/. 40.00
S/. 20.00
S/. 20.00
S/. 150.00
S/. 150.00
S/. 11,435.00 S/. 860.00
 Pasos Acción Panificadora Buen Sabor
Costo fijo unitario
Primer paso Calcular el costo fijo total 1 S/. 11,435.00
Determina el número de unidades
Segundo paso 1 306,000
producidadas en periodo de tiempo
Determina el número de años del
Tercer paso 1 1
proyecto

Aplica fórmula:
CFU=Costos fijos totales/Nºtotal de
Cuarto paso unidades producidas durante los años del S/. 0.04
proyectos
Costo Variable unitario
Quinto paso Calcular el costo variable 1 860
Número de unidades producidas en un
Sexto paso periodo de tiempo 1 12,000
(días,semanas,meses,etc)

Aplica fórmula:
CFU=Costos variables totales/Nºtotal de
Séptimo paso 0.0717
unidades producidas en un periodo de
tiempo

Costo total unitario S/. 0.11

 Proyección de ventas
Mes Ene. Feb. Mar Abr May
Ventas/und.de pan 12,000 14,000 18,000 21,000 24,000
Precio/und. (S/.) 0.20 0.20 0.20 0.20 0.20
Ingreso (S/.) 2,400.0 2,800.0 3,600.0 4,200.0 4,800.0

Categoría Total de ingresos brutos

mensuales (hasta S/.) Cuota mensual
1 5000 20
2 8000 50
3 13000 200
4 20000 400
5 30000 600
de ventas
Jun Jul Ago Set Oct Nov Dic Total
27,000 30,000 32,000 32,000 32,000 32,000 32,000 306,000
0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20
5,400.0 6,000.0 6,400.0 6,400.0 6,400.0 6,400.0 6,400.0 61,200.0
 Plan de v
Pasos Concepto Ene. Feb. Mar Abr
paso 1 Ventas S/. 2,400.00 S/. 2,800.00 S/. 3,600.00 S/. 4,200.00
paso 2 Costos de producción S/. 2,560.00 S/. 2,693.00 S/. 2,974.00 S/. 3,193.00
paso 3 Costos de adm y venta S/. 655.00 S/. 505.00 S/. 505.00 S/. 505.00
Costos de depreciación S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00
paso 4 Intereses S/. 150.64 S/. 150.64 S/. 150.64 S/. 135.58
paso 5 Ganancia bruta -S/. 1,073.64 -S/. 656.64 -S/. 137.64 S/. 258.42
paso 6 Impuesto nuevo RUS S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00
paso 7 Ganancia neta -S/. 1,093.64 -S/. 676.64 -S/. 157.64 S/. 238.42

Total de
Categoría ingresos
brutos
mensuales
(hasta S/.) Cuota mensual
1 5000 20
2 8000 50
3 13000 200
4 20000 400
5 30000 600
 Plan de ventas y costos por mes
May Jun Jul Ago Set Oct Nov
S/. 4,800.00 S/. 5,400.00 S/. 6,000.00 S/. 6,400.00 S/. 6,400.00 S/. 6,400.00 S/. 6,400.00
S/. 3,393.00 S/. 3,597.00 S/. 3,791.00 S/. 3,923.00 S/. 3,923.00 S/. 3,928.00 S/. 3,933.00
S/. 605.00 S/. 505.00 S/. 505.00 S/. 505.00 S/. 505.00 S/. 505.00 S/. 605.00
S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00
S/. 120.51 S/. 105.45 S/. 90.38 S/. 75.32 S/. 60.26 S/. 45.19 S/. 30.13
S/. 573.49 S/. 1,084.55 S/. 1,505.62 S/. 1,788.68 S/. 1,803.74 S/. 1,813.81 S/. 1,723.87
S/. 20.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 553.49 S/. 1,034.55 S/. 1,455.62 S/. 1,738.68 S/. 1,753.74 S/. 1,763.81 S/. 1,673.87
Dic Por año
S/. 6,400.00 S/. 61,200.00
S/. 3,938.00 S/. 41,846.00
S/. 505.00 S/. 6,410.00
S/. 108.00 S/. 1,296.00
S/. 15.06 S/. 1,129.80
S/. 1,833.94 S/. 10,518.20
S/. 50.00 S/. 450.00
S/. 1,783.94 S/. 10,068.20
Concepto
Cero Mes 1 Mes 2
A. Ingresos S/. 2,400.00 S/. 2,800.00
Venta de panes S/. 2,400.00 S/. 2,800.00
B. Costos de inversión -S/. 12,519.00
Maquinaria y Equipos S/. 7,500.00
Herramientas S/. 100.00
Muebles y enseres S/. 1,200.00
Otras inversiones S/. 430.00
Capital de trabajo S/. 3,289.00
C. Costos de producción -S/. 2,560.00 -S/. 2,693.00
Materia prima e insumos 860 993
Mano de Obra S/. 1,700.00 S/. 1,700.00
D. Costos de adm. Y ventas -S/. 655.00 -S/. 505.00
Costos administrativos S/. 205.00 S/. 205.00
Gastos de venta S/. 450.00 S/. 300.00
E. Ganancia bruta -S/. 12,944.00 -S/. 815.00 -S/. 398.00
F. Impuesto nuevo RUS -S/. 20.00 -S/. 20.00
G. Flujo de caja económico -S/. 12,494.00 -S/. 835.00 -S/. 418.00
Servicio de deuda S/. 5,649.00 -S/. 150.64 -S/. 150.64
Principal S/. 5,649.00
Amortización
Intereses S/. 150.64 S/. 150.64
H. Flujo de Caja financiero -S/. 6,845.00 -S/. 985.64 -S/. 568.64
 FLUJO DE CAJA
Periodo
Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8
S/. 3,600.00 S/. 4,200.00 S/. 4,800.00 S/. 5,400.00 S/. 6,000.00 S/. 6,400.00
S/. 3,600.00 S/. 4,200.00 S/. 4,800.00 S/. 5,400.00 S/. 6,000.00 S/. 6,400.00

-S/. 2,974.00 -S/. 3,193.00 -S/. 3,393.00 -S/. 3,597.00 -S/. 3,791.00 -S/. 3,923.00
1274 1493 1693 1897 2091 2223
S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00
-S/. 505.00 -S/. 505.00 -S/. 605.00 -S/. 505.00 -S/. 505.00 -S/. 505.00
S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00
S/. 300.00 S/. 300.00 S/. 400.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 121.00 S/. 502.00 S/. 802.00 S/. 1,298.00 S/. 1,704.00 S/. 1,972.00
-S/. 20.00 -S/. 20.00 -S/. 20.00 -S/. 50.00 -S/. 50.00 -S/. 50.00
S/. 101.00 S/. 482.00 S/. 782.00 S/. 1,248.00 S/. 1,654.00 S/. 1,922.00
-S/. 715.54 -S/. 700.48 -S/. 685.41 -S/. 670.35 -S/. 655.28 -S/. 640.22

564.9 564.9 564.9 564.9 564.9 564.9

S/. 150.64 S/. 135.58 S/. 120.51 S/. 105.45 S/. 90.38 S/. 75.32
-S/. 614.54 -S/. 218.48 S/. 96.59 S/. 577.65 S/. 998.72 S/. 1,281.78
Mes 9 Mes 10 Mes 11 Mes 12 Liquidación
S/. 6,400.00 S/. 6,400.00 S/. 6,400.00 S/. 6,400.00
S/. 6,400.00 S/. 6,400.00 S/. 6,400.00 S/. 6,400.00

-S/. 3,923.00 -S/. 3,928.00 -S/. 3,933.00 -S/. 3,938.00

2223 2228 2233 2238
S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00
-S/. 505.00 -S/. 505.00 -S/. 605.00 -S/. 505.00
S/. 205.00 S/. 205.00 S/. 205.00 S/. 205.00
S/. 300.00 S/. 300.00 S/. 400.00 S/. 300.00
S/. 1,972.00 S/. 1,967.00 S/. 1,862.00 S/. 1,957.00
-S/. 50.00 -S/. 50.00 -S/. 50.00 -S/. 50.00
S/. 1,922.00 S/. 1,917.00 S/. 1,812.00 S/. 1,907.00
-S/. 625.16 -S/. 610.09 -S/. 595.03 -S/. 579.96

564.9 564.9 564.9 564.9

S/. 60.26 S/. 45.19 S/. 30.13 S/. 15.06
S/. 1,296.84 S/. 1,306.91 S/. 1,216.97 S/. 1,327.04
 CÁLCULO DEL PUNTO DE EQUILIBRIO

Concepto Monto
Costo fijo total S/. 11,435.00
Precio de Venta 0.2
Costo variable Unitario S/. 0.07

PE S/. 89,103.90

CI S/. 12,519.00
CF mensual
i 0.92% mensual
n 12 meses