INVERSIONES PRE OPERATIVAS

CONCEPTO

Unidad de Medida

CU Sin IGV

Costo por tem

I. INVERSION FIJA
1.1 INVERSION FIJA TANGIBLE
1.1,1 Equipo

SUB-TOTAL

TOTAL
S/. 83,714.62
S/. 76,214.62

S/. 91.02
Cafetera
Jarra Elctrica

1
1

Unidad
Unidad

S/. 70.52
S/. 20.50

S/. 70.52
S/. 20.50

Unidad

S/. 1,998.00

S/. 1,998.00

1.1.2 Equipo de cmputo

S/. 1,998.00
Computadora Intel Core i314 GB RAM

1.1.3 Libros

S/. 13,790.00
Administracin
Logstica
Recursos Humanos
Marketing
Estados Financieros
Costos
Auditora
Contabilidad
Economa
Estadstica
Microeconoma
Econometra

10
10
10
10
10
10
10
10
10
10
10
10

Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad

S/. 370.00
S/. 828.00
S/. 440.00
S/. 190.00
S/. 93.80
S/. 673.00
S/. 1,200.00
S/. 1,200.00
S/. 600.00
S/. 1,242.00
S/. 609.00
S/. 770.00

S/. 3,700.00
S/. 8,280.00
S/. 4,400.00
S/. 1,900.00
S/. 938.00
S/. 6,730.00
S/. 12,000.00
S/. 12,000.00
S/. 6,000.00
S/. 12,420.00
S/. 6,090.00
S/. 7,700.00

Estante
Vitrina
Modular
Comedor
Escritorio
Silla Giratoria

6
8
1
10
1
2

Unidad
Unidad
Unidad
Unidad
Unidad
Unidad

S/. 3,936.00
S/. 1,968.00
S/. 246.00
S/. 2,050.00
S/. 580.00
S/. 93.22

S/. 23,616.00
S/. 15,744.00
S/. 246.00
S/. 20,500.00
S/. 580.00
S/. 186.44

Extintor
Botiqun
Sealizacin

1
1
10

Unidad
Unidad
Unidad

S/. 49.20
S/. 16.40
S/. 16.40

S/. 49.20
S/. 16.40
S/. 164.00

1.1.4 Mobiliario

S/. 60,106.00

1.1.5 Equipos Diversos

S/. 229.60

1.2 INVERSION FIJA INTANGIBLE

1.2.1 Estudios del Proyecto
1.2.2 Constitucin de la Sociedad
1.2.3 Montaje de Equipo
1.2.4 Pruebas y Puesta en Marcha
1.2.5 Acondicionamiento Fsico
II. CAPITAL DE TRABAJO (Mensual)
2.1 EXISTENCIAS
2.1.1 Materia Prima
30
Caf
1
Azcar
2.1.2 Materiales Directos
1
Tasas
1
Cucharas
1
Vasos Descartables
2.1.3 Materiales de Oficina
1
Hojas (80gr.)
1
Engrapador
1
Perforador
1
Tampn
1
Tinta para Tampn
1
Lapiceros
2.2 DISPONIBLE (mensual)
2.2.1 Mano de Obra Inicial
1
Atencin
2
Coodinador
1
Seguridad
2.2.2 Publicidad (inicial)
2.2.3 Imprevistos
2.2.4 Servicios Pblicos
Agua
Electricidad
Paquete de telefona, cable e internet
2.2.5 Adelanto del Alquiler del local
2 Meses

S/. 7,500.00
S/. 2,500.00
S/. 1,500.00
S/. 2,000.00
S/. 500.00
S/. 1,000.00
S/. 17,043.58
S/. 3,843.58
S/. 3,710.50
Saco 50 kg.
Saco 50 kg.

S/. 120.00
S/. 110.50

S/. 3,600.00
S/. 110.50

Docena
Ciento
Ciento

S/. 65.60
S/. 28.70
S/. 7.38

S/. 65.60
S/. 28.70
S/. 7.38

Paquete 100
Unidad
Unidad
Unidad
Unidad
Unidad

S/. 8.20
S/. 8.20
S/. 5.00
S/. 5.00
S/. 2.00
S/. 3.00

S/. 8.20
S/. 8.20
S/. 5.00
S/. 5.00
S/. 2.00
S/. 3.00

S/. 1,000.00
S/. 1,500.00
S/. 1,000.00

S/. 1,000.00
S/. 3,000.00
S/. 1,000.00

S/. 101.68

S/. 31.40

S/. 11,950.00
S/. 5,000.00
Salario
Salario
Salario

S/. 500.00
S/. 1,000.00
S/. 2,950.00
S/. 500.00
S/. 2,000.00
S/. 450.00
S/. 2,500.00
S/. 2,500.00

2.3 EXIGIBLE
2.3.1 Garanta del Alquiler del local
1 Mes
III. TOTAL INVERSION

S/. 1,250.00
S/. 1,250.00
S/. 1,250.00
S/. 100,758.20

INVERSIONES PRE-OPERATIVAS
AOS
Deuda Inicial
**Se recurrir a una entidad bancaria (Pestaa Deuda)

0
S/. 35,758

PERIODOS
I. INVERSION FIJA
1.1 INVERSION FIJA TANGIBLE
1.1.1 Equipo
1.1.2 Equipo de cmputo
1.1.3 Libros
1.1.4 Mobiliario
1.1.5 Equipos Diversos
1.2 INVERSION FIJA INTANGIBLE
1.2.1 Estudios del Proyecto
1.2.2 Constitucion de la Sociedad
1.2.3 Montaje del Equipo
1.2.4 Pruebas y Puesta en Marcha
1.2.5 Acondicionamiento Fisico
II. CAPITAL DE TRABAJO
2.1 EXISTENCIAS
2.1.1 Materia Prima
2.1.2 Materiales Directos
2.1.3 Materiales de Oficina
2.2 DISPONIBLE
2.2.1 Mano de Obra Inicial
2.2.2 Publicidad
2.2.3 Imprevistos
2.2.4 Servicios Pblicos
2.2.5 Adelanto del Alquiler
2.3 EXIGIBLE
2.3.1 Garanta del Alquiler
III. TOTAL INVERSION

-6

-5

-4

-3

-2

-1

S/. 91
S/. 1,998
S/. 13,790
S/. 60,106
S/. 230

S/. 2,500
S/. 1,500
S/. 2,000
S/. 500
S/. 1,000

S/. 3,711
S/. 102
S/. 31

S/. 5,000
S/. 500
S/. 1,000
S/. 2,950
S/. 2,500

S/. 1,250

TOTAL
S/. 76,215

S/. 7,500

S/. 3,844

S/. 11,950

S/. 1,250

S/. 100,758

CONDICIONES DEL CRDITO

1

ENTIDAD CREDITICIA

BBVA

2
3
4
5
6
7
8
9
10
11
12
13

SUJETO DE CREDITO
OBJETO DEL CREDITO
MONTO DEL CREDITO
PLAZO DE AMORTIZACION
PERIODO DE GRACIA
PLAZO DEL SERVICIO DE LA DEUDA
PERIODO DE AMORTIZACION
TASA DE INTERES (TEA)
CUOTA
GARANTA
SEGURO
PORTES + GASTOS ADMINISTRATIVOS

Proyecto: Biblio Coffee S.A.C.

Financiamiento
S/. 35,758
23 meses
1 mes
2 aos
Mensual
26%
Constante
S/. 40,000.00
S/. 35.00
S/. 6.50

TASA NOMINAL ANUAL

TASA NOMINAL MENSUAL

CUADRO DEL SERVICIO DE LA DEUDA

Mes
1
2
3
4
5
6
7
8
9
10
11
12
Ao 1
13
14
15
16
17

Deuda Inicial
S/. 35,758
S/. 35,758
S/. 34,511
S/. 33,239
S/. 31,942
S/. 30,620
S/. 29,272
S/. 27,899
S/. 26,498
S/. 25,070
S/. 23,615
S/. 22,131
S/. 20,618
S/. 19,076
S/. 17,504
S/. 15,902
S/. 14,268

Intereses
S/. 695
S/. 695
S/. 671
S/. 646
S/. 621
S/. 595
S/. 569
S/. 543
S/. 515
S/. 488
S/. 459
S/. 430
S/. 6,929
S/. 401
S/. 371
S/. 340
S/. 309
S/. 277

Amortizacin
S/. 0
S/. 1,248
S/. 1,272
S/. 1,297
S/. 1,322
S/. 1,348
S/. 1,374
S/. 1,401
S/. 1,428
S/. 1,456
S/. 1,484
S/. 1,513
S/. 15,140
S/. 1,542
S/. 1,572
S/. 1,603
S/. 1,634
S/. 1,666

Cuota
S/. 695
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 22,069
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943

Deuda Final
S/. 35,758
S/. 34,511
S/. 33,239
S/. 31,942
S/. 30,620
S/. 29,272
S/. 27,899
S/. 26,498
S/. 25,070
S/. 23,615
S/. 22,131
S/. 20,618
S/. 19,076
S/. 17,504
S/. 15,902
S/. 14,268
S/. 12,602

Seg. Desg
Portes G/Adm. Total Serv. Deuda
S/. 35
S/. 6.50
S/. 737
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 420
S/. 78
S/. 22,567
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985
S/. 35
S/. 6.50
S/. 1,985

23.34%
1.94%

18
19
20
21
22
23
24
Ao 2
TOTAL

S/. 12,602
S/. 10,904
S/. 9,173
S/. 7,409
S/. 5,610
S/. 3,776
S/. 1,906

S/. 245
S/. 212
S/. 178
S/. 144
S/. 109
S/. 73
S/. 37
S/. 2,698
S/. 9,627

S/. 1,698
S/. 1,731
S/. 1,765
S/. 1,799
S/. 1,834
S/. 1,870
S/. 1,906
S/. 20,618
S/. 35,758

S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 1,943
S/. 23,316
S/. 45,385

S/. 10,904
S/. 9,173
S/. 7,409
S/. 5,610
S/. 3,776
S/. 1,906
S/. 0

S/. 35
S/. 35
S/. 35
S/. 35
S/. 35
S/. 35
S/. 35
S/. 420
S/. 840

S/. 6.50
S/. 6.50
S/. 6.50
S/. 6.50
S/. 6.50
S/. 6.50
S/. 6.50
S/. 78
S/. 156

S/. 1,985
S/. 1,985
S/. 1,985
S/. 1,985
S/. 1,985
S/. 1,985
S/. 1,985
S/. 23,814
S/. 46,381

Tasa de Crecimiento Anual

Poltica Stock

ANALISIS DE INVENTARIO FISICO

Servicio de Biblioteca
AO
GENERACIN DEL SERVICIO
VENTAS
Venta de Caf
AO
INVENTARIO INICIAL
GENERACIN DEL SERVICIO
DISPONIBILIDAD
INVENTARIO FINAL
VENTAS

2
37,440
37,440

3
42,120
42,120

2
0
22,464
22,464
449
22,015

4
47,385
47,385

3
449
25,272
25,721
514
25,207

5
53,308
53,308

4
514
28,431
28,945
579
28,367

59,972
59,972

5
579
31,985
32,564
651
31,913

651
35,983
36,634
733
35,902

PRESUPUESTO TOTAL DE INGRESOS

Servicio de Biblioteca
AO
VENTAS
PRECIO ( S/. )
TOTAL INGRESO CORRIENTE

Venta de Caf
AO
VENTAS
PRECIO ( S/. )
TOTAL INGRESO CORRIENTE

1
37,440
S/. 8.00
S/. 299,520

2
42,120
S/. 8.00
S/. 336,960

3
47,385
S/. 8.00
S/. 379,080

4
53,308
S/. 8.00
S/. 426,465

5
59,972
S/. 8.00
S/. 479,773

22,015
S/. 5.00
S/. 110,074

25,207
S/. 5.00
S/. 126,034

28,367
S/. 5.00
S/. 141,833

31,913
S/. 5.00
S/. 159,563

35,902
S/. 5.00
S/. 179,508

1
S/. 299,520
S/. 110,074
S/. 409,595

2
S/. 336,960
S/. 126,034
S/. 462,996

3
S/. 379,080
S/. 141,833
S/. 520,916

4
S/. 426,465
S/. 159,563
S/. 586,032

5
S/. 479,773
S/. 179,508
S/. 659,286

TOTAL
AO
Servicio de Biblioteca
Venta de Caf
TOTAL INGRESO CORRIENTE

Servicio de Biblioteca
Venta de Caf

Tasa de Crecimiento Anual

S/. 8.00
S/. 5.00

13%
2.00%

S/. 9.60
S/. 6.00

PRESUPUESTO DE COSTOS
I.- PRESUPUESTO DE COSTOS DE FABRICACION
1.1.- PRESUPUESTOS DE COSTOS DIRECTOS
1.1.1.- PRESUP. DE MATERIA PRIMA

CRT

Caf
Ao
1
2
3
4
5

Cantidad
360
360
360
360
360

Costo unit
S/. 120.00
S/. 120.00
S/. 120.00
S/. 120.00
S/. 120.00

RESUMEN DE MATERIA PRIMA

Ao
1
Costo
S/. 44,976

2
S/. 44,976

Azcar
Ao
1
2
3
4
5

Costo Total
S/. 43,636.36
S/. 43,636.36
S/. 43,636.36
S/. 43,636.36
S/. 43,636.36

3
S/. 44,976

1.1.2.- PRESUP. DE MATERIALES DIRECTOS

Tasas
Ao
1
2
3
4
5

Cantidad
12
12
12
12
12

Costo unit
S/. 65.60
S/. 65.60
S/. 65.60
S/. 65.60
S/. 65.60

Costo Total
S/. 787.20
S/. 787.20
S/. 787.20
S/. 787.20
S/. 787.20

Cucharas
Ao
1

Cantidad
12

Costo unit
S/. 28.70

Costo Total
S/. 344.40

4
S/. 44,976

5
S/. 44,976

Cantidad
12
12
12
12
12

Costo unit
S/. 110.50
S/. 110.50
S/. 110.50
S/. 110.50
S/. 110.50

99%

Costo Total
S/. 1,339.39
S/. 1,339.39
S/. 1,339.39
S/. 1,339.39
S/. 1,339.39

2
3
4
5
Vasos Descartables
Ao
1
2
3
4
5

12
12
12
12

S/. 28.70
S/. 28.70
S/. 28.70
S/. 28.70

S/. 344.40
S/. 344.40
S/. 344.40
S/. 344.40

Cantidad
12
12
12
12
12

Costo unit
S/. 7.38
S/. 7.38
S/. 7.38
S/. 7.38
S/. 7.38

Costo Total
S/. 88.56
S/. 88.56
S/. 88.56
S/. 88.56
S/. 88.56

RESUMEN DE MATERIALES DIRECTOS

Ao
1
Costo
S/. 1,220

2
S/. 1,220

3
S/. 1,220

4
S/. 1,220

5
S/. 1,220

1.1.3.- PRESUP. DE MATERIALES DE OFICINA

Hojas (80gr.)
Ao
1
2
3
4
5

Cantidad
12
12
12
12
12

Costo unit
S/. 8.20
S/. 8.20
S/. 8.20
S/. 8.20
S/. 8.20

Costo Total
S/. 98.40
S/. 98.40
S/. 98.40
S/. 98.40
S/. 98.40

Tampn
Ao
1
2
3
4
5

Cantidad
12
12
12
12
12

Costo unit
S/. 5.00
S/. 5.00
S/. 5.00
S/. 5.00
S/. 5.00

Costo Total
S/. 60.00
S/. 60.00
S/. 60.00
S/. 60.00
S/. 60.00

Engrapador
Ao
1

Cantidad
12

Costo unit
S/. 8.20

Costo Total
S/. 98.40

Tinta para Tampn

Ao
Cantidad
1
12

Costo unit
S/. 2.00

Costo Total
S/. 24.00

2
3
4
5
Perforador
Ao
1
2
3
4
5

12
12
12
12

Cantidad
12
12
12
12
12

S/. 8.20
S/. 8.20
S/. 8.20
S/. 8.20

Costo unit
S/. 5.00
S/. 5.00
S/. 5.00
S/. 5.00
S/. 5.00

RESUMEN DE LOS MATERIALES DE OFICINA

Ao
1
2
Costo
S/. 377
S/. 377

S/. 98.40
S/. 98.40
S/. 98.40
S/. 98.40

2
3
4
5
Lapiceros
Ao
1
2
3
4
5

Costo Total
S/. 60.00
S/. 60.00
S/. 60.00
S/. 60.00
S/. 60.00

3
S/. 377

4
S/. 377

12
12
12
12

Cantidad
12
12
12
12
12

S/. 2.00
S/. 2.00
S/. 2.00
S/. 2.00

Costo unit
S/. 3.00
S/. 3.00
S/. 3.00
S/. 3.00
S/. 3.00

5
S/. 377

1.1.4.- PRESUP. DE MANO DE OBRA DIRECTA

Atencin
AO
1
2
3
4
5
TOTAL

1
N TRABJ
1
1
1
1
1

REM.
MENSUAL
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,000

COSTO
ANUAL
S/. 13,000
S/. 13,000
S/. 13,000
S/. 13,000
S/. 13,000
S/. 65,000

SSS (9%)
S/. 15
S/. 15
S/. 15
S/. 15
S/. 15
S/. 75

CTS (8,33%)
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,000
S/. 5,000

SEGURO DE
COSTO TOTAL
VIDA (0,71%)
S/. 92.30
S/. 14,107
S/. 92.30
S/. 14,107
S/. 92.30
S/. 14,107
S/. 92.30
S/. 14,107
S/. 92.30
S/. 14,107
S/. 462
S/. 70,537

S/. 24.00
S/. 24.00
S/. 24.00
S/. 24.00

Costo Total
S/. 36.00
S/. 36.00
S/. 36.00
S/. 36.00
S/. 36.00

Coodinador
AO

2
N TRABJ

1
2
3
4
5
TOTAL

2
2
2
2
2

REM.
MENSUAL
S/. 1,500
S/. 1,500
S/. 1,500
S/. 1,500
S/. 1,500

RESUMEN DE LA MANO DE OBRA DIRECTA

Ao
1
2
Costo
S/. 54,899
S/. 54,899

COSTO
ANUAL
S/. 39,000
S/. 39,000
S/. 39,000
S/. 39,000
S/. 39,000
S/. 195,000

3
S/. 54,899

SSS (9%)

CTS (8,33%)

S/. 15
S/. 15
S/. 15
S/. 15
S/. 15
S/. 75

S/. 1,500
S/. 1,500
S/. 1,500
S/. 1,500
S/. 1,500
S/. 7,500

4
S/. 54,899

5
S/. 54,899

SEGURO DE
COSTO TOTAL
VIDA (0,71%)
S/. 276.90
S/. 40,792
S/. 276.90
S/. 40,792
S/. 276.90
S/. 40,792
S/. 276.90
S/. 40,792
S/. 276.90
S/. 40,792
S/. 1,385
S/. 203,960

1.2.- PRESUPUESTO DE COSTOS INDIRECTOS

1.2.1.- PRESUP. DE MANO DE OBRA INDIRECTA
Seguridad

AO

N TRABJ

1
2
3
4
5
TOTAL

1
1
1
1
1

REM.
MENSUAL
S/. 1,000.00
S/. 1,000.00
S/. 1,000.00
S/. 1,000.00
S/. 1,000.00

RESUMEN DE LA MANO DE OBRA INDIRECTA

Aos
1
2

COSTO
ANUAL
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 65,000.00

SSS (9%)
S/. 15.00
S/. 15.00
S/. 15.00
S/. 15.00
S/. 15.00
S/. 75.00

CTS (8,33%)
S/. 1,000.00
S/. 1,000.00
S/. 1,000.00
S/. 1,000.00
S/. 1,000.00
S/. 5,000.00

SEGURO DE
COSTO TOTAL
VIDA (0,71%)
S/. 14,015.00
S/. 14,015.00
S/. 14,015.00
S/. 14,015.00
S/. 85.20 S/. 14,100.20
S/. 85.20 S/. 70,160.20

TOTAL

S/. 14,015

S/. 14,015

S/. 14,015

S/. 14,015

S/. 14,100

1.2.2.- PRESUP. DE GASTOS INDIRECTOS

DEPRECIACIN
Activo
Equipo
Equipo de Cmputo
Libros
Total

Valor sin IGV

S/. 91
S/. 1,998
S/. 13,790
S/. 15,879

AMORTIZACIN DEL INTANGIBLE

Activo
Valor sin IGV
Intangible
S/. 6,356
TOTAL GASTOS INDIRECTOS.
Aos
1
Total
S/. 2,523.20 S/.

1
10%
25%
10%

%
10%

2
2,523.20 S/.

S/. 9
S/. 500
S/. 1,379
S/. 1,888

S/. 9
S/. 500
S/. 1,379
S/. 1,888

S/. 9
S/. 500
S/. 1,379
S/. 1,888

S/. 9
S/. 500
S/. 1,379
S/. 1,888

S/. 9
S/. 500
S/. 1,379
S/. 1,888

1
S/. 636

2
S/. 636

3
S/. 636

4
S/. 636

5
S/. 636

3
2,523.20 S/.

4
2,523.20 S/.

5
2,523.20

II.- PRESUPUESTO DE GASTOS DE OPERACIN

2.1.- PRESUPUESTO DE GASTO DE VENTAS

GASTOS DE PUBLICIDAD
MATERIAL:
Suscripcin Pginas Amarillas
AO
1
2
Suscripcin
S/. 4,800.00
S/. 4,800.00
Total
S/. 4,800.00
S/. 4,800.00
MATERIAL:
AO
1
2
3
4
5
Total

Volantes (Millares)
P.U
S/. 200.00
S/. 200.00
S/. 200.00
S/. 200.00
S/. 200.00

RESUMEN GASTO DE VENTAS:

AOS
1
GASTO
S/. 24,800.00

3
S/. 4,800.00
S/. 4,800.00

100
100
100
100
100
500

TOTAL
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00

2
S/. 24,800.00

3
S/. 24,800.00

4
S/. 4,800.00
S/. 4,800.00

5
S/. 4,800.00
S/. 4,800.00

4
S/. 24,800.00

5
S/. 24,800.00

2.2.- PRESUPUESTO DE GASTOS GENERALES Y DE ADMINISTRACIN

2.2.1.- PRESUPUESTO DE GASTOS LABORALES
GERENTE GENERAL
AO
1
2
3

REMUN.

S/. 3,500.00
S/. 3,500.00
S/. 3,500.00

COSTO ANUAL

S/. 45,500.00
S/. 45,500.00
S/. 45,500.00

SSS
S/. 15.00
S/. 15.00
S/. 15.00

CTS
S/. 3,500.00
S/. 3,500.00
S/. 3,500.00

SEGURO VIDA

COSTO TOTAL
S/. 49,015.00
S/. 49,015.00
S/. 49,015.00

4
5

S/. 3,500.00
S/. 3,500.00

S/. 45,500.00
S/. 45,500.00

S/. 15.00
S/. 15.00

S/. 3,500.00
S/. 3,500.00

JEFE DE VENTAS
AO
1
2
3
4
5

REM. MENSUAL
COSTO ANUAL
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00

SSS
S/. 15.00
S/. 15.00
S/. 15.00
S/. 15.00
S/. 15.00

CTS
S/. 1,500.00
S/. 1,500.00
S/. 1,500.00
S/. 1,500.00
S/. 1,500.00

SEGURO VIDA

JEFE DE MARKETING
AO
1
2
3
4
5

REM. MENSUAL
COSTO ANUAL
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00
S/. 1,500.00
S/. 19,500.00

SSS
S/. 15.00
S/. 15.00
S/. 15.00
S/. 15.00
S/. 15.00

CTS
S/. 1,500.00
S/. 1,500.00
S/. 1,500.00
S/. 1,500.00
S/. 1,500.00

SEGURO VIDA

3
S/. 91,045.00

4
S/. 91,045.00

5
S/. 91,598.80

10%

1
S/. 6,010.60
S/. 6,010.60

2
S/. 6,010.60
S/. 6,010.60

3
S/. 6,010.60
S/. 6,010.60

2
S/. 15,000.00
S/. 15,000.00

3
S/. 15,000.00
S/. 15,000.00

4
S/. 15,000.00
S/. 15,000.00

5
S/. 15,000.00
S/. 15,000.00

RESUMEN GASTOS LABORALES

Aos
1
TOTAL
S/. 91,045.00
2.2.2 DEPRECIACIN
Activo
Muebles de Oficina
Total

Valor
S/. 60,106.00
S/. 60,106.00

2.2.3 ALQUILER DEL LOCAL

Aos
Local
TOTAL

1
S/. 15,000.00
S/. 15,000.00

2
S/. 91,045.00

S/. 298.20

S/. 49,015.00
S/. 49,313.20
S/. 245,373.20

COSTO TOTAL
S/. 21,015.00
S/. 21,015.00
S/. 21,015.00
S/. 21,015.00
S/. 127.80 S/. 21,142.80

COSTO TOTAL
S/. 21,015.00
S/. 21,015.00
S/. 21,015.00
S/. 21,015.00
S/. 127.80 S/. 21,142.80

4
S/. 6,010.60
S/. 6,010.60

2.2.4 OTROS GASTOS LABORALES

Aos
1
Asesor Contable
S/. 12,000.00
TOTAL
S/. 12,000.00

2
S/. 12,000.00
S/. 12,000.00

3
S/. 12,000.00
S/. 12,000.00

4
S/. 12,000.00
S/. 12,000.00

5
S/. 12,000.00
S/. 12,000.00

2.2.5 SERVICIOS BSICOS

Aos
Agua
Electricidad
Telefona
TOTAL

2
S/. 6,000.00
S/. 24,000.00
S/. 5,400.00
S/. 35,400.00

3
S/. 6,000.00
S/. 24,000.00
S/. 5,400.00
S/. 35,400.00

4
S/. 6,000.00
S/. 24,000.00
S/. 5,400.00
S/. 35,400.00

5
S/. 6,000.00
S/. 24,000.00
S/. 5,400.00
S/. 35,400.00

1
S/. 6,000.00
S/. 24,000.00
S/. 5,400.00
S/. 35,400.00

2.2.6 MATERIALES DE LIMPIEZA Y MANTENIMIENTO

Materiales de Limpieza
Escoba/Recogedor
Ao
Cantidad
1
2
2
2
3
2
4
2
5
2

Costo unit
S/. 8.20
S/. 8.20
S/. 8.20
S/. 8.20
S/. 8.20

Costo Total
S/. 16.40
S/. 16.40
S/. 16.40
S/. 16.40
S/. 16.40

Materiales de Mantenimiento
Ltex CPP
Ao
1
2
3
4
5

Balde/Trapeador
Ao
1
2
3
4
5

Costo unit
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47

Costo Total
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47

Imprimante
Ao
1
2
3
4
5

Cantidad
1
1
1
1
1

Guantes
Ao
1
2
3
4
5

2
2
2
2
2

Costo unit
S/. 4.24
S/. 4.24
S/. 4.24
S/. 4.24
S/. 4.24

Costo Total
S/. 8.48
S/. 8.48
S/. 8.48
S/. 8.48
S/. 8.48

Brocha
Ao
1
2
3
4
5

1
1
1
1
1

Costo unit
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47

Costo Total
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47
S/. 8.47

Rodillo
Ao
1
2
3
4
5

RESUMEN DE MATERIALES DE LIMPIEZA Y MANTENIMIENTO

AOS
1
2
TOTAL
S/. 363.26
S/. 363.26

3
S/. 363.26

4
S/. 363.26

5
S/. 363.26

RESUMEN DE GASTOS GENERALES Y DE ADMINISTRACIN

AOS
1
2
TOTAL
S/. 68,774
S/. 68,774

3
S/. 68,774

4
S/. 68,774

5
S/. 68,774

Papelera
Ao
1
2
3
4
5

Cantidad

Cantidad

5
S/. 6,010.60
S/. 6,010.60

Materiales de Mantenimiento
Cantidad
3
3
3
3
3

Costo unit Costo Total

S/. 49.20
S/. 147.60
S/. 49.20
S/. 147.60
S/. 49.20
S/. 147.60
S/. 49.20
S/. 147.60
S/. 49.20
S/. 147.60

3
3
3
3
3

Costo unit Costo Total

S/. 44.28
S/. 132.84
S/. 44.28
S/. 132.84
S/. 44.28
S/. 132.84
S/. 44.28
S/. 132.84
S/. 44.28
S/. 132.84

Cantidad

Cantidad
2
2
2
2
2

Costo unit Costo Total

S/. 8.20
S/. 16.40
S/. 8.20
S/. 16.40
S/. 8.20
S/. 16.40
S/. 8.20
S/. 16.40
S/. 8.20
S/. 16.40

2
2
2
2
2

Costo unit Costo Total

S/. 12.30
S/. 24.60
S/. 12.30
S/. 24.60
S/. 12.30
S/. 24.60
S/. 12.30
S/. 24.60
S/. 12.30
S/. 24.60

Cantidad

PRESUPUESTO GENERAL DE COSTOS

Rubro / Aos
I. Costos de Generacin de Servicios
1.1 Costos Directos
1.1.1. Materia Prima
1.1.2. Materiales Directos
1.1.3. Materiales de Oficina
1.1.4. Mano de Obra Directa

1
S/. 118,010
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899

2
S/. 118,010
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899

3
S/. 118,010
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899

4
S/. 118,010
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899

5
S/. 118,095
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899

1.2. Costos Indirectos

1.2.1. Mano de Obra Indirecta
1.2.2. Gastos Indirectos

S/. 16,538
S/. 14,015
S/. 2,523

S/. 16,538
S/. 14,015
S/. 2,523

S/. 16,538
S/. 14,015
S/. 2,523

S/. 16,538
S/. 14,015
S/. 2,523

S/. 16,623
S/. 14,100
S/. 2,523

II. Gastos de Operacin

S/. 184,619
2.1. Gastos de Ventas
S/. 24,800
2.2. Gastos Grales. y Adm.
S/. 159,819
2.2.1. Gastos Laborales
S/. 91,045
2.2.2. Depreciacin
S/. 6,011
2.2.3. Alquiler de local
S/. 15,000
2.2.4. Otros gastos laborales
S/. 12,000
2.2.5. Servicios bsicos
S/. 35,400
2.2.6. Materiales de Limpieza y Mantenimiento S/. 363

S/. 184,619
S/. 24,800
S/. 159,819
S/. 91,045
S/. 6,011
S/. 15,000
S/. 12,000
S/. 35,400
S/. 363

S/. 184,619
S/. 24,800
S/. 159,819
S/. 91,045
S/. 6,011
S/. 15,000
S/. 12,000
S/. 35,400
S/. 363

S/. 184,619
S/. 24,800
S/. 159,819
S/. 91,045
S/. 6,011
S/. 15,000
S/. 12,000
S/. 35,400
S/. 363

S/. 185,173
S/. 24,800
S/. 160,373
S/. 91,599
S/. 6,011
S/. 15,000
S/. 12,000
S/. 35,400
S/. 363

S/. 7,427
S/. 6,929
S/. 498

S/. 3,196
S/. 2,698
S/. 498

S/. 0

S/. 0

S/. 0

S/. 310,056
37,440
S/. 8.28

S/. 305,825
42,120
S/. 7.26

S/. 302,629
47,385
S/. 6.39

S/. 302,629
53,308
S/. 5.68

S/. 303,268
59,972
S/. 5.06

III. Gastos Financieros

3.1. Intereses
3.2. Otros Gastos Financ.
COSTO TOTAL
Generacin de servicios
Costo Medio (Servicio)

DETERMINACIN DEL PUNTO DE EQUILIBRIO

Servicio de Biblioteca
Concepto / Ao
I. COSTOS VARIABLES
1.1. Costos Directos
1.1.1. Materia Prima
1.1.2. Materiales Directos
1.1.3. Materiales de Oficina
1.1.4. Mano de Obra Directa
1.2. Gastos de Venta

1
S/. 126,272
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899
S/. 24,800

2
S/. 227,744
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899
S/. 24,800

3
S/. 227,744
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899
S/. 24,800

4
S/. 227,744
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899
S/. 24,800

5
S/. 227,744
S/. 101,472
S/. 44,976
S/. 1,220
S/. 377
S/. 54,899
S/. 24,800

II. COSTOS FIJOS

2.1. Mano de Obra Indirecta
2.2. Depreciacin
2.3. Amortizacin del Intangible
2.4. Gastos Gnrales. y Admin.
2.5. Gastos Financieros

S/. 183,784
S/. 14,015
S/. 7,898
S/. 636
S/. 153,808
S/. 7,427

S/. 179,553
S/. 14,015
S/. 7,898
S/. 636
S/. 153,808
S/. 3,196

S/. 176,357
S/. 14,015
S/. 7,898
S/. 636
S/. 153,808
S/. 0

S/. 176,357
S/. 14,015
S/. 7,898
S/. 636
S/. 153,808
S/. 0

S/. 176,996
S/. 14,100
S/. 7,898
S/. 636
S/. 154,362
S/. 0

COSTOS TOTALES
Generacin de servicio
Costo Variable Unitario
Precio de Venta
Punto de Equilibrio (Servicios)
Punto de Equilibrio Monetario

S/. 310,056
37,440
S/. 3.37
S/. 8.00
39,717
S/. 317,735

S/. 407,297
42,120
S/. 5.41
S/. 8.00
69,246
S/. 553,968

S/. 404,101
47,385
S/. 4.81
S/. 8.00
55,219
S/. 441,755

S/. 404,101
53,308
S/. 4.27
S/. 8.00
47,309
S/. 378,471

S/. 404,740
59,972
S/. 3.80
S/. 8.00
42,117
S/. 336,937

ESTADO DE GANANCIAS Y PRDIDAS

Concepto / Ao
TOTAL INGRESOS
Ingresos corrientes
( - ) COSTO DE VENTAS
= UTLIDAD BRUTA
( - ) GASTOS DE OPERACIN
= UTILIDAD DE OPERACIN
( - ) GASTOS FINANCIEROS
= RENTA NETA
( - ) Participacin del Directorio
= UTILIDAD ANTES DE PARTICIPACION DE TRABAJADORES
( - ) Participacin de los trabajadores
= UTILIDAD ANTES DE IMPUESTOS
( + ) Adiciones
( - ) Deduciones
= RENTA IMPONIBLE
( - ) Impuesto a la Renta
= UTILIDAD DESPUES DE IMPUESTOS
( - ) Reserva legal
( - ) Reservas Facultativas y Estatutarias
= UTILIDAD DE LIBRES DISPONIBILIDAD
Dividendos (10%)
Reinversin

1
S/. 409,595
S/. 409,595
S/. 118,010
S/. 291,584
S/. 184,619
S/. 106,966
S/. 7,427
S/. 99,539

2
S/. 462,996
S/. 462,996
S/. 118,010
S/. 344,986
S/. 184,619
S/. 160,367
S/. 3,196
S/. 157,171

3
S/. 520,916
S/. 520,916
S/. 118,010
S/. 402,905
S/. 184,619
S/. 218,287
S/. 0
S/. 218,287

4
S/. 586,032
S/. 586,032
S/. 118,010
S/. 468,021
S/. 184,619
S/. 283,403
S/. 0
S/. 283,403

5
S/. 659,286
S/. 659,286
S/. 118,095
S/. 541,191
S/. 185,173
S/. 356,018
S/. 0
S/. 356,018

S/. 99,539

S/. 157,171

S/. 218,287

S/. 283,403

S/. 356,018

S/. 99,539

S/. 157,171

S/. 218,287

S/. 283,403

S/. 356,018

S/. 99,539
S/. 6,144
S/. 93,395
S/. 9,339

S/. 157,171
S/. 6,945
S/. 150,226
S/. 15,023

S/. 218,287
S/. 7,814
S/. 210,473
S/. 21,047

S/. 283,403
S/. 8,790
S/. 274,612
S/. 27,461

S/. 356,018
S/. 9,889
S/. 346,129
S/. 34,613

S/. 84,055
S/. 8,406
S/. 75,650

S/. 135,204
S/. 13,520
S/. 121,683

S/. 189,426
S/. 18,943
S/. 170,483

S/. 247,151
S/. 24,715
S/. 222,436

S/. 311,516
S/. 31,152
S/. 280,364

FLUJO DE FONDOS
Concepto / Ao
INGRESOS TOTALES
Valor Residual
EGRESOS
INVERSIONES
COSTO DE FABRICACIN
GASTO DE OPERACIN
IMPUESTO A LA RENTA
LIQUIDACIN DE IGV
FLUJO ECONOMICO
PRSTAMOS
AMORTIZACION
COSTOS FINANCIEROS
ESCUDO FISCAL
FLUJO FINANCIERO
APORTE PROPIO
RESERVA LEGAL
DIVIDENDOS
FLUJO DE FONDOS

S/. 100,758
S/. 100,758

-S/. 100,758

-S/. 100,758
S/. 100,758

S/. 0

1
S/. 409,595

2
S/. 462,996

3
S/. 520,916

4
S/. 586,032

5
S/. 659,286

S/. 376,389

S/. 400,555

S/. 426,766

S/. 489,832

S/. 116,123
S/. 178,608
S/. 32,090
S/. 49,568
S/. 33,206
S/. 35,758
S/. 15,140
S/. 7,427
S/. 2,228
S/. 48,626

S/. 116,123
S/. 178,608
S/. 48,110
S/. 57,714
S/. 62,441

S/. 116,123
S/. 178,608
S/. 65,486
S/. 66,549
S/. 94,150

S/. 456,234
S/. 0
S/. 116,123
S/. 178,608
S/. 85,021
S/. 76,482
S/. 129,798

S/. 20,618
S/. 3,196
S/. 959
S/. 39,586

S/. 94,150

S/. 129,798

S/. 169,454

S/. 4,863
S/. 4,863
S/. 38,900

S/. 3,959
S/. 3,959
S/. 31,669

S/. 9,415
S/. 9,415
S/. 75,320

S/. 12,980
S/. 12,980
S/. 103,838

S/. 16,945
S/. 16,945
S/. 135,563

S/. 116,208
S/. 179,162
S/. 106,805
S/. 87,657
S/. 169,454

LIQUIDACIN DE IGV
Aos
1
Ingreso por ventas
S/. 409,595
Captacin de ventas
S/. 347,114
IGV Recibido
S/. 62,481
COMPRAS S/IGV
S/. 71,736
Materia Prima
S/. 44,976
Materiales Directos
S/. 1,220
Materiales de Oficina
S/. 377
Gastos de venta
S/. 24,800
Materiales de Limpieza y Mantenimiento
S/. 363
Compras C/IGV
S/. 84,648
IGV PAGADO
S/. 12,912
LIQUIDACIN DE IGV
S/. 49,568

2
S/. 462,996
S/. 392,370
S/. 70,627
S/. 71,736
S/. 44,976
S/. 1,220
S/. 377
S/. 24,800
S/. 363
S/. 84,648
S/. 12,912
S/. 57,714

3
S/. 520,916
S/. 441,454
S/. 79,462
S/. 71,736
S/. 44,976
S/. 1,220
S/. 377
S/. 24,800
S/. 363
S/. 84,648
S/. 12,912
S/. 66,549

4
S/. 586,032
S/. 496,637
S/. 89,395
S/. 71,736
S/. 44,976
S/. 1,220
S/. 377
S/. 24,800
S/. 363
S/. 84,648
S/. 12,912
S/. 76,482

5
S/. 659,286
S/. 558,717
S/. 100,569
S/. 71,736
S/. 44,976
S/. 1,220
S/. 377
S/. 24,800
S/. 363
S/. 84,648
S/. 12,912
S/. 87,657

1.-Costo de Oportunidad de los Inversionistas

Socio A
Socio B

Monto de acciones Participacin

S/. 32,500
50.00%
S/. 32,500
50.00%
S/. 65,000
100.00%

% de Aportes
Kp
Kp Ponderado
Socio A
50.00%
15%
0.0750
Socio B
50.00%
12%
0.0600
Costo de oportunidad de los inversionistas
13.50%
Costo Oportunidad ( Kp ) =
Costo de la Deuda ( Kd ) =

13.50%
26%

2.- Valor Actual de la Deuda ( VAD )

AO
PRESTAMO
FSA
PxFASxFSA

0
S/. 0
0.79
S/. 0

VAD =

S/. 0

3.- Valor Actual de la Inversin Total ( VAIT )

AO
Inv. Inicial
TOTAL

Importe
S/. 100,758
S/. 100,758

FSA
1

VAIT
4.- RIESGO :

5.00%

VAI
S/. 100,758
S/. 100,758
S/. 100,758

TASA DE DESCUENTO
de

18.50%

INDICADORES ECONOMICOS
VALOR ACTUAL NETO ECONOMICO ( VANE )

AO
FNE

0
-S/. 100,758

1
S/. 33,206

2
S/. 62,441

3
S/. 94,150

4
S/. 129,798

5
S/. 169,454

S/. 166,657
62%

VANE =
TIRE =

BENEFICIO / INVERSION ECONOMICO ( B/Ie )

B / Ie = VANE / VAIT=

1.65

INGRESO / COSTO ECONOMICO ( Y/Ce )

VALOR ACTUAL DE LOS INGRESOS :
AO
INGRESOS

1
S/. 409,595

2
S/. 462,996

3
S/. 520,916
VAI =

4
5
S/. 586,032 S/. 659,286
S/. 1,567,766

2
S/. 118,010

3
S/. 118,010
VAC =

4
5
S/. 118,010 S/. 118,095
S/. 364,933

VALOR ACTUAL DE LOS COSTOS :

AO
COSTOS

Y / Ce =

1
S/. 118,010
4

PERODO DE RECUPERACION DE LA INVERSION ( PRI )

AO
FNE

0
-S/. 100,758
PRI =

1
S/. 33,206

2
S/. 62,441
2 Ao
0 Meses
18 Das

3
S/. 94,150

4
S/. 129,798

5
S/. 169,454

INDICADORES FINANCIEROS
VALOR ACTUAL FINANCIERO ( VANF )

AO
FNF

0
-S/. 100,758.20

de =

1
S/. 48,625.62

VANF =

2
S/. 39,585.66

3
S/. 94,149.61

18.50%

4
S/. 129,797.83

5
S/. 169,454.25

S/. 163,393

TASA INTERNA DE RETORNO FINANCIERA ( TIRF )

TIRF =

62%

BENEFICIO / INVERSION FINANCIERO ( B / If )

B / If =

1.6216

INGRESO / COSTO FINANCIERO ( Y/Cf )

Valor actual de los ingresos :
AO
0
1
INGRESOS
S/. 409,594.60

2
S/. 462,996.27
VAI =

3
S/. 520,915.59
S/. 1,567,765.52

4
S/. 586,031.54

5
S/. 659,286.00

Valor actual de los costos :

AO
COSTOS

0
S/. 35,758.20

VAC =

S/. 0.00

2
S/. 39,585.66

3
S/. 94,149.61

Y / Cf =
Perido de recuperacin del capital propio :

AO
FNF

0
-S/. 100,758.20
PRIf =

1
S/. 48,625.62
2 Ao

4
S/. 129,797.83

5
S/. 169,454.25

1 Meses
45 Das

ANALISIS DE APALANCAMIENTO:

APALANCAMIENTO ABSOLUTO =

-S/. 3,264.02

No se recurri a recursos de terceros dentro de la inversin operativa.

APALANCAMIENTO RELATIVO =

0.29%

La contribucin de capital social de terceros ha contribuido el rendimiento final en un 0.29%

ANLISIS DE SENSIBILIDAD

INDICADORES
S/SENSIBILIDAD
VANF
S/.
163,392.51
TIRF
62%
B/IF
1.62
Servicio de Biblioteca
S/.
8.00
Venta de Caf
S/.
5.00

C/SENSIBILIDAD
S/. 335,048.65
106%
3.33
S/.
9.60
S/.
6.00

VAR%
105%
71%
105%
20%
20%

GRADO DE SENSIBILIDAD
Alto
Alto
Alto
-

Asumiendo un incremento en los precios del 20%.

Se entiende que el proyecto es altamente influenciado ante las variaciones del precio de los productos ofrecidos.