INDEX

I. Index General
-Knowledge Description and Business model
-Opportunity and Strategy to export
-Target market and
-Competitive Advantage
- Sustainability o operation
-!nterprising team and "is experience
II.-The industry, the Company and the product:
-T"e Company and t"e concept
-T"e product
-!ntrance and growt" strategy#
III. - ar!et "esearch and analysis
-Client
-$arket si%es and tendencies
- &eneral Trends about t"e ood consumption in T"e 'S
- Competitors
-(ro)ection o (articipants in t"e $arket and Sales
-!valuation on t"e Current Situation o t"e $arket
I#. - ar!etin$ plan:
-&eneral $arketing Strategy#
-T"e (roduct
-Tec"nical (ro*le
-(rice
-Distribution
-(romotion
-Analysis o t"e Competence $arketing
-Sale Strategy
#. - Desi$n and de%elopment o& the 'usiness:
-(lanned stages o development o business
-+isks and Di,culties#
--mproved products and new products./aunc"es#
-Cost# Detail per (roduct#
#I. - (")D*CTI)N +ND )(E"+TI)N,
-&eneral -normation
-Operating Cycle o t"e Business
-Company and -nrastructure
#II. - Entrepreneur and mana$ement team
IIX. - Detailed schedule
IX. - -IN+NCI+. (.+N:
,trate$ic -rame:
/. #ision:
To be tops in t"e local market o0ering a product o good 1uality in
national market and international market2
0. ision:
To "ave satis*ed clients w"ose buy our product wit"out going to
looking or ot"ers2
1. #alues:
Orientation
Orientation to our clients about our product
!0ectiveness and. or e,cacy
I. General Index
-2no3led$e Description and 4usiness model
T"is report s"ows a business plan to export mas"ed avocado to 3ort"
America market 45est Coast 6 /os Angeles72
-)pportunity and ,trate$y to export
T"is business initiative comes up rom a client re1uest w"o works wit"
t"is product on Caliornia State 4/os Angeles7 6 'SA and to elaborate
t"is product we need as raw material is rule out o avocado 4avocado
not appropriate to sell on res" because o "is presentation72 -t is a
low price product compared to "ig" 1uality ruit2
-Tar$et mar!et and Gro3th (ro5ections:
Our target market is t"e 3ort"american stocker8 w"o served t"e /atin
population 4mostly $exicans8 C"ilean and (eruvians7 residents on t"e
east coast o 3ort" America8 w"o use to consume t"is product wit"
di0erent kinds o plates# burritos8 te1ue9os8 snack8 etc2
-Competiti%e +d%anta$e
Our principal competitive advantage is "ig" 1uality o raw material
under cost compared wit" t"e rest o producer:s countries2
Anot"er advantage8 in comparison wit" t"e rest o producer:s
countries8 is t"at we can get avocado all year because o t"e weat"er
t"at "elp "is production
T"e ;ree commerce treaty wit" t"e 'nited States gives us an even
more big advantage on sale prices 4exonerate o tari0 payment7
As a company we "ave an advantage because we know t"e producers
o <ass y ;uerte avocado on nort" %one o t"e country2
5e count wit" a buying contract t"at guarantees us a market wit" a
trade broker2
- ,ustaina'ility o& operation:
T"e market tendency to consume natural products8 like vegetables8 is
rising2 T"e mas"ed avocado consume is permanent and t"is product
is part o t"e traditional diet o t"e /atin population o 3ort" America2
-n t"e case o (eru8 t"e sow area o t"is product is increasing because
t"e agro-ecological conditions are in avor8 t"is conditions allows t"e
producers to obtain "ig" 1uality products wit" low costs o production2
-Enterprisin$ team and his experience:
T"e team is making up by t"e members o t"e $aden (iura --- group
w"o saw in t"is business an opportunity to invest2
David &arc=a8 "as a wide experience on sales2 At present time8 "e
works on Bayer S2A2
;ernando >argas "as a wide experience on logistic and exportation
ac1uired on "is actual work on +ansa2
-van ?avala8 in t"e present time8 "e work on Teleonica and "e
ac1uired a wide experience on process2
II.-The industry, the Company and the product:
-The Company and the concept:
3ame# ;-D !xport (eru S2A2C2
T"e company "as been creating to export mas"ed avocado to t"e
3ort" America market2 T"is product is natural and "is consume is
deeply entrenc"ed to t"e custom o t"e /atin population o 3ort"
America8 especially $exican8 C"ilean and (eruvian2
-The product:
Our product is t"e pulp o avocado in mas"ed avocado presentation2
T"e raw material is t"e avocado <ass and Strong varieties2
T"is product "as multiple uses as base or spread products2
!xport to t"e 3ort"american market a product o "ig" 1uality as a
natural and "ealt"y alternative2
;uture incursion in new markets w"ere t"e ruit consume is already
known2 Suc" as $exico
-Entrance and $ro3th strate$y:
Our entrance to t"e nort"american market is represented by our
client2
III. - ar!et "esearch and analysis
-Client:
-nitially8 we "ave as our only client a broker on t"e 5est Coast o t"e
'nited States8 w"o will distribute our product to retails or anot"er
kind o distribution2
-ar!et si6es and tendencies:
a7 $arket Si%e and potential market#
T"e actual population o 'nited States is approximately @AB2C@@2BD@
"abitants8 wit" a growt" rate o D2DE annual8 compound by di0erent
et"nic groups t"at are distribute on our big regions8 w"ic" FDE are
ocus on t"e sout" region2
C"arter 3G H (opulation o 'nited States according to et"nic groups
$ap 3G H /ocation and concentration o population in 'nited States2
T"e et"nic multiplicity represents a grand diversity o eating "abits is
reIect on t"e tendencies o <ispanic8 Asiatic and Aro-Americans
consumers t"an maintains a dynamic growt" rate2 T"e <ispanic
population is t"e most representative wit" a H@2B E principally ocus
on t"e west coast and t"e sout" %one o t"e country like we can
observe on map 3G2 @ w"ere JH8 J@8 JF8 JD and JB means t"e
participation on percentiles o t"e -talian population and "is location8
w"ere t"e color red means "is most concentration
$ap 3G2 @ Distribution o t"e /atin population on 3ort" America



At t"e same time8 t"e population is conormed by t"is way# t"e BCE
$exican8 t"e HKE (uerto +ico8 t"e DE Cuban and t"e @AE latin
people rom ot"er countries 4grap"ic nL H72 -t "as generated an
interest to o0er properties and acilities t"at could be approved by t"e
customers8 especially in t"e places t"at t"ere is more population2
According to t"is inormation could be estimated t"e number o /atin
people w"ic" exist in t"e west coast o t"e 'nited States8
approximate M millions "abitants2 ;rom t"is number t"e BC E are
$exican8 so t"e $exican population in t"is area mentioned is FD@K
KKK and t"e daily routine ood "as a great preerence or t"e
N&uacamoleO 4mas"ed avocado72
T"at:s w"y t"e investigations "ave become pro)ections o t"e /atin
population increasing w"ic" is estimated t"at it could be PK millions
"abitants by t"e year @KDK as it is indicated in t"e grap"ic 3L @8 t"at
are believed w"ic" be concentrated in t"e east coast o T"e 'S2 4$ap
nLF7
apa No. 1 Crecimiento y u'icaci7n &utura de la po'laci7n latina
- General Trends a'out the &ood consumption in The *,
T"e trends about t"e ood consumption in T"e 'S are not only related
wit" t"e population:s et"nic composition8 t"e actually trend:s
be"avior in t"e di0erent countries instead8 t"at look or convenient
products8 "ealt"y8 naturals and so8 and t"ese are at t"e same time
noticed in t"e advertising and educational campaignsQ t"ese want to
be used to sensiti%e t"e customers and establis" t"e products2
T"e o0er movement between @KKD and @KKM o new products in t"e
American market "as "ad an important increase in t"e drinking
category compare wit" ot"er categoriesQ "owever ruits and
vegetables indicate continuous growt" t"anks o t"e educational and
promoting campaigns t"at impact on consumption o t"ese products
4grap"ic nL H7
-n t"is period was introduced in total FM2HK@ products in t"e di0erent
categories8 being t"e most important t"e drinking category wit"
B2MF@ new reerences8 next t"e bakery category wit" D2CAH reerences
and D2KAF in conectionery2
By its "and8 ruit and vegetable sectors included H2@@D reerences2
- Competence:
a8 Direct competition
T"e principal competitors in (eru are#
$as"ed avocado exporting company N("oenix ;oodO located in
Callao2
T"ere are ot"er mas"ed avocado exporting companies in ot"er
countries8 especially in $exico and C"ile8 but our advantage8
according to our clients are our prices w"ic" are c"eaper2
One o t"e greatest exporters in t"e $exican Carlos Doddoli8
w"o "as HC years working in t"e avocado industriali%ation2 <e
is t"e Director !s director o an avocado and ruit processor8
w"ic" commercial brand is Avo-King8 t"is company o0ers
avocado and ruit ro%en8 wit" MK kinds o presentations and @K
di0erent recipes2
T"e APE o t"e production in t"is company is exported8 mostly
in T"e 'S 4cover t"e BKE o s"ipments78 w"ile t"e rest goes to
;rance8 !ngland8 &ermany8 Sweden8 3ew ?eland8 C"ina and
Rapan2 -n a year t"e company produces M millions o kilos o
products coming rom avocado2
'8 Indirect Competence:
T"e indirect competence is conormed by t"e avocado:s
exporters in res" ruit like Campo Sol8 (ro <ass8 etc2 Avocado is
a res" ruit8 w"ic" is t"e substitute o our establis"ed product
t"at *nally t"e customer could prepare mas"ed avocado2
Anot"er competitor is t"e avocado in "alves2
- (ro5ection o& (articipants in the ar!et and ,ales:
At t"e beginning8 we a0ord wit" t"e 1uantity o our client order t"at is
KH container weekly8 approximately @@ Tn2
By t"e way we know our market8 we will look or new clients and trying
t"e possibility o getting ot"er products w"ic" are demands as onion8
custard apple8 etc all t"ese products must be ro%en2
- E%aluation on the Current ,ituation o& the ar!et:
T"e current market o ro%en avocado pulp in (eru is not developed2
!ac" demanded o t"is product comes rom oreign countries2
-n our case8 t"e demanding comes rom a string o an American
distribution t"at serve t"e coast market in T"e 'S integrated by M
millions o /atin people w"o are t"e mostly customers due to o t"eir
"abitual consume2
T"e searc" o t"e market according to secondary sources8 say T"e 'S is
one o t"e most world avocado producers8 but its production is not
enoug" to cover its internal market8 in t"e world8 as muc" t"at it is t"e
main avocado importer o t"e world2 T"e 'S "as developed o import
HA8KKK t in HAAB a HBB8KKK t in @KKD8 being $Sxico its main supplier2
According to ot"er potential destiny countries8 T"e 'S "as ma)or
attractive in culture terms8 distance and tari08 but t"e main actor in its
decision was t"e consumption o avocado t"at is concentrated in t"e
/atin people2
I#. - +"2ETING (.+N
General ar!etin$ ,trate$y:
(roduct:
$as"ed avocado ro%en2 (roduct coming rom selected avocados <ass y
;uerte2 -ts process is made wit" puri*ed tec"ni1ues and wit" a great
control o "ygiene8 w"ic" made it be in a good condition to be consumed
in an immediate way wit"out any cooking way8 getting wit" t"e
re1uirements o our clients2
Technical (ro9le
(resentation# $iced Avocado (ulp
Container# Bag o @ kg8 net2
Texture# to Sandwic"es and cook ood
Color# 3atural and constantly o avocado
Taste# 3atural o res" avocado
-ngredients# Avocado8 salt and allowed preservatives
Conservation# in its bag T G rom D G C to PG C
Juantity# Bag o H Kg is e1ual to @2B Kg o avocado
Time# HP days
Duration# H@ mont"s ro%en
(rice:
T"e average cost per kilo o t"e *nal product is T H2CF 4S. D2PD72 T"is cost
includes t"e ollowing# eedstock8 transportation8 mac"ines export
logistics in (eru2
T"e (rice to sale t"e product is going to be T @2HK8 price ;OB avocado per
Kg o t"e *nal product2
T"e margin o pro*tability is T K2FC per Kg8 e1uals T CCCK per container o
approximately @H KKK Kg2 !ac" mont" we will export our containers
according to t"e sign contract2
Distri'ution:
T"e distribution o t"e product will be t"roug" a broker t"at at t"e same
time is going to be our last client2
T"is client works in t"e east coast o T"e 'S and distributes to t"e
principal supermarkets and restaurants o t"e area2
(romotion:
Our promoting activities are base on sending samples o our products8
invitations to t"e broker to s"ow "im in situ our operations8 including t"e
visits to our suppliers8 visits to our processing plant and expenditures in
attention to t"e closing sale2
+nalysis o& the Competence ar!etin$:
Our client "ad "ad problems wit" our suppliers in $exico because o t"e
ailure o t"e programmed delivery send s"ip2 T"e reasons or t"is ailure
were t"e weat"er actors 4rains8 "urricanes7 t"at late t"e products2 On t"e
ot"er "and we could investigate t"at t"e cost o our products t"at are sale
were between T @2BK y T @2PK being in /os Angeles versus T @2DK ours
4being in /os Angeles72
T"e c"aracteristics o t"e competence product are similar to ours8 "owever
t"e 1uality tests o t"e clients s"owed t"at our product "as greater
acceptance2
,ale ,trate$y:
5e send samples o our product to t"e clients2 T"en we:re going to invite
t"em to meet our operations in (eru2 5e:re going to invite "im to meet t"e
*elds w"ic" supplied t"e eedstock and t"e processing plants2
#. - DE,ING +ND DE#E.)(ENT )- T:E 4*,INE,,
(.+NNED ,T+GE, )- DE#E.)(ENT )- 4*,INE,,:
H2 ;irst we make contact wit" t"e client to evaluate t"e level o "is
necessity2
@2 5e evaluate t"e American market 4west coast7 and t"e
Competence 4$exico7
F2 Analysis o suppliers about t"e eedstock and t"e companies to
t"e mac"ine service2
D2 Analysis o t"e structure o t"e costs
B2 Analysis o t"e logistic structure2
M2 !conomic !valuation and t"e available resources2
C2 Send o t"e Samples as a part o t"e promoting strategy and
sales2
"is!s and Di;culties:
- ;ailure o t"e contract because o t"e broker2 5e are going to work
wit" a credit letter to eliminate t"e risk o t"e pay2
- To "ave tari0 in t"e agricultural product ro%en by t"e &overnment o
t"e 'S2
- Smear Campaign rom t"e Competitors2
- 5eat"er C"anges t"at a0ect t"e avocado production in (eru2
- Don:t be accepted in a *nancial credit2
Impro%ed products and ne3 products<.aunches:
- T"e client "as proposed t"e possibility to buy ro%en onion t"at we
are evaluating2
- Ot"er product t"at t"ey "ave proposed is t"e ro%en custard apple2
Cost: Detail per (roduct:
,tructure o& costs *nits
Juantity o kilos o avocado per
Kg o pulp @2B
;eedstock per kg sold 4S.7 @2B
Cost o packing per kg sold 4S.7 K2@B
$a1uila per kg sold 4S.7 H2BD
(ackaging per kg sold 4S.7 K2@B
Total o t"e Direct Cost per kilo
sold =.>?@
#I. - (")D*CTI)N +ND )(E"+TI)N,
General In&ormation:
+espect to t"e national o0er o avocado we could say t"at t"e
national production "as passed CA8HD@ t2 in HAAB to H@H8KFA T$2 in
@KKM2 5it" t"e relation o t"e national "arvest got H@8KKK "as in t"e
year @KKM being ma)or in FPE respect to t"e 1uantity got in HAAA8
w"ic" was P8HMA "as2
3ear o @8BKK <as are o t"e diversity <ass and F8BKK <as are o t"e
diversity Strong8 "aving in total B8BKK <as bot"2
(erormance# average o HK t . <a
Juantity needed o eedstock per container o @H8KKK Kg#
@HKKKU@2BV B@8BKK Kg o avocado in ruit or e1uals to S.B@8 KKK
(roduction in (iura# till al @KKC (iura produced t"e BE o t"e national
total o diversities in <ass and Strong8 e1uals to @CB <as 4BE o
B8BKK <as7
-t means t"at t"e production in (iura in @CB x HK V @CBK T$ o
avocado2
T"e product w"ic" is not export is a average o DKE o t"e
production2 ;rom t"is 1uantity we will take t"e @KE to produce
mas"ed avocado o pulp
-t means t"at we will eliminate BBK T$ per campaign in (iura2
(er container we use B@2B T$8 so t"e production in (iura gets to HK
containers 4BBK t . B@2B t per container7 or two and a "al mont"s2
)peratin$ Cycle o& the 4usiness:
- 5e will put eedstock rom $ondays
to 5ednesdays eac" week2
- T"e ma1uila will be on T"ursdays and
;ridays2
- T"e burden will be ready on Saturday
- T"e s"ip sails on $ondays
- On 5ednesdays or T"ursdays t"e
sipping will give us bill o /anding 4B/7
- As we "ave t"e B/ we will present to
t"e bank t"at document wit" t"e receipt and t"ey could procedure to
t"e credit2 All t"is deal is approximately two days2
- -t means t"e operating cycle o t"e
business is two weeks 4since we put t"e eedstock till we get t"e
credit or t"e payment o t"e burden7
Company and In&rastructure:
5e divided t"e ma1uila in t"ree parts to elaborated t"e *nal
#II. - Entrepreneur and ana$ement Team:
)r$anisation Team:
ain people and ain 5o's:
/et:s consider t"at t"e *nancial manager will play an important rol in t"e
early mont"s o operations in t"e company because "e must get t"e capital
$oney in a less cost2
To t"e same way t"e administrator will be t"e responsible o "aving good
relation wit" t"e client8 and get t"eir demands and t"e Operating manager
"as to manage t"e 1uantity o eedstock correctly8 its transormation and
t"e export o containers2
To$ether $eneral o& partners: 5"ere eac" s"are"older represents
a vote and t"e agreements wit" respect to t"e marc" are taken
among ot"ers rom t"e company and important decisions2
Directory: T"is "e will be made up o t"e partners2 T"e directory
would be in c"arge to determine t"e policies o t"e company2
The $eneral mana$er: <e will be t"e ma)ority partner o t"e
company by t"e same will be t"e legal representative o our company2
One would be in c"arge o all t"e operations o t"e activities2 Also8
one will as muc" be in c"arge o t"e operative part like t"e exports
and imports or t"e contract o clients abroad8 like in our local stores8
"is respective supplying and t"e necessary materials or t"e
preparation o our articles2 -ts work will )ointly be reali%ed wit" t"e
manager o marketing and manager o production2
The production mana$er: <e is t"e second partner o t"e company
w"ic" will "ave t"e most important unction o t"e company2 One will
Directory
;inancial $anager Operating $anager Administrator
Secretary
-ng2 ;ield Juality -ng2 ;actory Juality
be in c"arge o t"e operative design o t"e business and will "ave to
coordinate one o t"e points wit" t"e manager o marketing2
The administrati%e mana$er and o& "".::: <e is t"e t"ird
partner w"o will administer all t"e company and will )ointly supervise
wit" t"e accountant t"e taxes8 t"e registries o costs8 balance and
Iows o box2 Also8 "e will be in c"arge o t"e recruitment o all t"e
personnel w"o re1uires eac" area at t"e time2
The mana$er o& ar!etin$ and Desi$n: <e will be our ourt"
partner w"o will work mainly wit" t"e production area will be in
c"arge o t"e design o articles and t"e sales o t"e same supervising
to "is t"ree international salesmen by means o a system o tele-
marketing and to its two local salesmen w"o were in t"e store located
in our main o,ce in Callao and in our own establis"ment o process2
IIX.- C")N)G"++ DET+..+D)
IX. - -IN+NCI+. (.+N:
T"e beginning o two weeks since we stat t"e work8 t"e minimum
investment is a budget o S.2@KK8 KKK 8 and t"ey will be *nancial wit" t"e
$oney t"e owners8 t"e BKE o t"eir savings and t"e rest is a personal credit
wit" a bank
T"e payment o t"e *rst s"ip will be approximately in t"e t"ird day o sailing
or t"e *t" day starting t"e operations2 T"e operating margin per eac"
container is S.2 HP8DMM2KK2 t"e return o t"e investment is estimated by t"e
HHt" week starting t"e operations2
T"e detail o t"e *nancial plan is observed in t"e !xcel boxes attac"ment2
+NNEXE,
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
TIPO DE CAMBIO 2.8
SUPUESTOS
Precio de la materia prima por kg (S/) 1 1 1 1 1 1 1 1.2 1.2 1.3 1.4 1.4 1.5
Costo del flete del precio de la Mp 10 del costo de la MP
Co!te!ido del co!te!edor 21000 "g
#otal de co!te!edores me!s$ales 4
Precio de %e!ta &'( paita ()) 2.1
Precio de %e!ta &'( paita (S/) 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88 5.88
*!%ases + em,ala-es (S/) 0.25 por kg %e!dido
#arifa de .a!sa (S/) 2/40 por co!te!edor
gastos de ad$a!as 0.14 por kg %e!dido
Costo de ma0$ila por "g de p$lpa ()) 0.55
Estructura de Costos ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
Ca!tidad de "g de palta por "g de p$lpa 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5
Materia Prima 1 kg %e!dido (S/) 2.5 2.5 2.5 2.5 2.5 2.5 2.5 3 3 3.25 3.5 3.5 3.25
&lete al packi!g 1 kg %e!dido (S/) 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.3 0.3 0.325 0.35 0.35 0.325
Ma0$ila 1 kg %e!dido (S/) 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54
*!%ases + em,ala-es 1 kg %e!dido (S/) 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
#otal Costo 3irecto 4.4/5
P5678556 3* P69'S
/
C6.9' *7*.' &*(.*.' M6.:' 6(.85 M6;' <=78' <=58' 69'S#' S*P#8*M(.* 'C#=(.* 7'>8*M(.* 38C8*M(.* TOTAL ESSALUD CTS
9ere!te 9e!eral 2000 2000 2000 2000 2000 2000 4000 2000 2000 2000 2000 4000 !""" #" """
9ere!te &i!a!ciero 2000 2000 2000 2000 2000 2000 4000 2000 2000 2000 2000 4000 !""" #" """
9ere!te de 'peracio!es 2000 2000 2000 2000 2000 2000 4000 2000 2000 2000 2000 4000 !""" #" """
Secretaria 800 800 800 800 800 800 1400 800 800 800 800 1400 $$"" $""! !""
8!ge!iero de calidad campo 1500 1500 1500 1500 1500 1500 3000 1500 1500 1500 1500 3000 $""" $!%" $#""
8!ge!iero de calidad e! la empacadora 1500 1500 1500 1500 1500 1500 3000 1500 1500 1500 1500 3000 $""" $!%" $#""
Ser%icios 7o perso!ales
Co!tador 1200 1200 1200 &'""
#'#65 3* S=*53'S ; S656.8'S /800 /800 /800 /800 /800 /800 1/400 /800 /800 11000 11000 20800 $("!"" $&(! %!""
*SS65=3 882 882 882 882 882 882 1244 882 882 882 882 1244
C#S 4/00 4/00
#'#65 S=*53'S ; C'7#.8(=C8'7*S 10482 10482 10482 10482 15582 10482 21344 10482 10482 11882 11882 22444 142/48
FLUJOS MENSUALES *7*.' &*(.*.' M6.:' 6(.85 M6;' <=78' <=58' 69'S#' S*P#8*M(.* 'C#=(.* 7'>8*M(.* 38C8*M(.*
Ca!tidad %e!dida 84000 84000 84000 84000 84000 84000 84000 84000 84000 84000 84000 84000
Ca!tidad %e!dida e! soles 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20 4/3/20
Costos
Costo total de la materia prima (si! 89>) 210000 210000 210000 210000 210000 210000 252000 252000 223000 2/4000 2/4000 315000
Costo del &lete al packi!g 21000 21000 21000 21000 21000 21000 25200 25200 22300 2/400 2/400 31500
Costo de e!%ases + em,ala-es 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000
Costo total de la ma0$ila 12/340 12/340 12/340 12/340 12/340 12/340 12/340 12/340 12/340 12/340 12/340 12/340
3epreciaci?! a!$al 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5 1/4.5
#'#65 3* C'S#'S 38.*C#'S 381554.5 381554.5 381554.5 381554.5 381554.5 381554.5 422254.5 422254.5 450854.5 423/54.5 423/54.5 4/2054.5
9astos de ad$a!as 11240 11240 11240 11240 11240 11240 11240 11240 11240 11240 11240 11240
9astos 'perati%os
s$eldo + salarios 10482 10482 10482 10482 15582 10482 21344 10482 10482 11882 11882 22444
al0$iler de local 540 540 540 540 540 540 540 540 540 540 540 540
gastos de l$@A telef?!oA i!ter!et + otros 200 200 200 200 200 200 200 200 200 200 200 200
gastos de com,$sti,le o mo%ilidad 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000
'tros gastos (impre%istos) 500
#otal gastos 24202 24202 24202 24202 2/102 24202 34884 24202 24202 25402 25402 41484
89> pagado de las materias prima 3//00 3//00 3//00 3//00 3//00 3//00 42880 42880 51820 55840 55840 5/850
3raB,ack 244/4 244/4 244/4 244/4 244/4 244/4 244/4 244/4 244/4 244/4 244/4 244/4
#otal i!gresos fiscales 445/4 445/4 445/4 445/4 445/4 445/4 22524 22524 24544 80554 80554 84544
PROYECCIONES PARA LOS SIGUIENTES # A)OS
Crecimie!to de los i!gresos 5 a!$al
Participaci?! de los costos opera 85.05 de las %e!tas
9astos operacio!ales 5.4/ de las %e!tas
tasa de depreciaci?! 12./4 a!$al
8!creme!to e! capital de tra,a-o 5.00 a!$al
.e!ta,ilidad eCigida por los accio!istas 25.00
costo de la de$da 20.00
ESTADO DE PERDIDAS Y GANANCIAS PROYECTADO
""! ""% "$" "$$ "$
8!gresos por %e!tas 5/22040 42233/2 4534542 48412/0 2204354
Costos operacio!ales 5040454 52/2482 5552321 5835182 4124/44
=tilidad (r$ta 884384 /30205 /22241 1024103 1022408
9astos operacio!ales 325488 341/22 35/021 322025 3/5824
=tilidad 'perati%a 5404/8 588233 418120 44/028 481532
0
9astos fi!a!cieros 10228 0 0
=tilidad a!tes de imp$estos 550420 588233 418120 44/028 481532
8mp$esto a la re!ta 145141 124420 185451 1/4223 204440
Ut*+*dad Neta &!#&% ($$$& (&,$% (#(&## (,,",
4.50 4.42 4.42 4.42 4.42
PrDstamo 100000
#*6 20.00
periodo 12 meses
tasa me!s$al 0.01530/42
C$ota /185.4823
CUADRO DE AMORTIZACI-N DE LA DEUDA
.er*odo sa+do de ca.*ta+ a/ort*0ac*12 *2tereses cuota
1 100000 2454.23525 1530./4205 /185.4823
2 /2345.24425 2221./251/3 1413.25211 /185.4823
3 84523.33/54 28/0./0/253 12/4.22305 /185.4823
4 24482.4303 8011.2148/5 1123./424 /185.4823
5 48420.21541 8134.320008 1051.3122/ /185.4823
4 40534.3454 8258./02/04 /24.22/3/4 /185.4823
2 52222.4424/ 8385.342334 800.33//44 /185.4823
8 438/2.10014 8513.212482 421./44813 /185.4823
/ 35328.38242 8444.052//4 541.424304 /185.4823
10 24234.32448 8224.3/3/45 40/.288355 /185.4823
11 12/52./3023 8/10.25588/ 224./24411 /185.4823
12 /042.124843 /042.124843 138.502454 /185.4823
FLUJO DE CAJA
8!%ersi?! 8!icial E200000 ""! ""% "$" "$$ "$
8!gresos por %e!tas 5/22040 42233/2 4534542 48412/0 2204354
8!gresos fiscales 854/52 8/24//.4 /42584.58 /8/213.80/ 103/1//.4//
Costos operacio!ales 5040454 52/2482 5552321 5835182 4124/44
3epreciaci?! a!$al 2334 2334 32502 45038 520/5
9astos operacio!ales 325488 341/22 35/021 322025 3/5824
9astos fi!a!cieros 10228 0 0 0 0
6morti@aci?! de la de$da 100000 100000 0 0 0 0
8mp$esto a la re!ta 145141 124420 185451 1/4223 204440
8!%ersio!es e! 6& 13008 0 1/4000 42000 42200
i!%ersio!es e! capital de tra,a-o 122811 184202 1/4032 20583/ 214131
Perpet$idad 1222832
&l$-o de ca-a E100000 /512/4 1125445 1020248 1241248 254284/
>67 S/. 3A252A528.44
#8. /42