Escolar Documentos
Profissional Documentos
Cultura Documentos
No.
Personal Ejecutivo
Gerente
Personal Empleado
Jefe de despacho
Vendedor
Secretaria
Obreros
Total remuneracin
Remunerac. AFP
Neta
Remunerac
11% Bruta
Ley. Soc.
Total
14% Gastos
712
88
800
112
912
1
1
1
6
178
106.8
133.5
106.8
22
13.2
16.5
13.2
200
120
150
120
28
16.8
21
16.8
228
136.8
171
820.8
2268.6
6
52941
Ao 2
136.8
0.80
820.8
42352.94
9849.60
508235.29
9849.60
508235.29
228
228
2736.00
2736.00
90
1.71
154.29
17.14
34.29
28.57
1851.43
205.71
411.43
342.86
1851.43
205.71
411.43
342.86
1304.03
1304.03
136.80
281.25
71.43
51.43
1641.60
27000.00
857.14
617.14
1641.60
27000.00
857.14
617.14
912.00
171.00
71.43
30.00
22.86
14.29
200.00
10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00
10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00
5226.62
3441.29
136.8
30
1.71
1
1
912
171
TOTAL
Costo Unitario (en US $)
Costo Unitario (En Nuevos Soles)
578973.16
577187.83
1.07
3.8
1.07
3.7
Ao 3
Ao 4
Ao 5
9849.60
533647.06
9849.60
533647.06
9849.60
560329.41
2736.00
2736.00
2736.00
1851.43
205.71
411.43
342.86
1851.43
205.71
411.43
342.86
1851.43
205.71
411.43
342.86
1304.03
1304.03
1304.03
1641.60
28350.00
857.14
617.14
1641.60
28350.00
857.14
617.14
1641.60
29767.50
857.14
617.14
10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00
10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00
10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00
1306.73
601815.03
600508.30
628608.16
1.06
3.7
1.06
3.7
1.06
3.7
Pronstico de Ventas
(Es una consecuencia de la demanda dirigida)
Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
540000 540000 567000 567000 595350
45000 45000 47250 47250 49613
* A partir del tercer ao las ventas se incrementan en 5% cada dos aos
da)
ACTIVOS FIJOS
Precio
Precio total
Terreno
300
34.00
10,200.00
Obras civiles
16,531.00
Aturdidor elctrico
1
300.00
300.00
Peladora de pollos
1
2,000.00
2,000.00
Cocina industrial
1
280.00
280.00
Ollas gigantes
2
20.00
40.00
Materiales (cuchillos, machetes, botas, uniformes, etc.)
120.00
Balanza electrnica
1
800.00
800.00
Jabas plsticas
20
12.00
240.00
Congeladora
1
470.00
470.00
Camioneta petrolera usada
1
5,000.00
5,000.00
Motocicleta usada
1
800.00
800.00
Computadora e impresora
1
880.00
880.00
Muebles y Equipos de oficina
150.00
Otros
100.00
TOTAL ACTIVOS FIJOS
37,911.00
ACTIVOS INTANGIBLES
Gastos de organizacin
Licencias
Carnet sanitario
Puesta en marcha
TOTAL ACTIVOS INTANGIBLES
CAPITAL DE TRABAJO INICIAL
TOTAL INVERSIONES
8.60
150.00
872.00
60.20
120.00
1,202.20
5,000.00
$ 44,113.20
Estructura de Financiamiento
Aporte de socios
Banco
Total
25%
75%
100%
11,028.30
33,084.90
44,113.20
Calendario de pagos
Principal
Inters
Tiempo
Mes
$33,084.90
18.0% anual
3 aos
Deuda
Amortizacin Intereses
Cuota
$33,084.90
1 $32,385.08
699.82
496.27
1,196.10
2 31,674.75
710.32
485.78
1,196.10
3 30,953.78
720.98
475.12
1,196.10
4 30,221.98
731.79
464.31
1,196.10
5 29,479.22
742.77
453.33
1,196.10
6 28,725.31
753.91
442.19
1,196.10
7 27,960.09
765.22
430.88
1,196.10
8 27,183.39
776.70
419.40
1,196.10
9 26,395.04
788.35
407.75
1,196.10
10 25,594.87
800.17
395.93
1,196.10
11 24,782.69
812.18
383.92
1,196.10
12 23,958.34
824.36
371.74
1,196.10
13 23,121.61
836.72
359.38
1,196.10
14 22,272.34
849.27
346.82
1,196.10
15 21,410.32
862.01
334.09
1,196.10
16 20,535.38
874.94
321.15
1,196.10
17 19,647.31
888.07
308.03
1,196.10
18 18,745.92
901.39
294.71
1,196.10
19 17,831.02
914.91
281.19
1,196.10
20 16,902.38
928.63
267.47
1,196.10
21 15,959.82
942.56
253.54
1,196.10
22 15,003.12
956.70
239.40
1,196.10
23 14,032.07
971.05
225.05
1,196.10
24 13,046.45
985.62
210.48
1,196.10
25 12,046.05
1,000.40
195.70
1,196.10
26 11,030.64
1,015.41
180.69
1,196.10
27 10,000.00
1,030.64
165.46
1,196.10
28
8,953.90
1,046.10
150.00
1,196.10
29
7,892.11
1,061.79
134.31
1,196.10
30
6,814.40
1,077.72
118.38
1,196.10
31
5,720.51
1,093.88
102.22
1,196.10
32
4,610.22
1,110.29
85.81
1,196.10
33
3,483.28
1,126.95
69.15
1,196.10
34
2,339.43
1,143.85
52.25
1,196.10
35
1,178.42
1,161.01
35.09
1,196.10
36
0.00
1,178.42
17.68
1,196.10
TOTAL
33,084.90
9,974.64
43,059.54
Maquinaria y equipo
Terreno y obras civ.
Muebles y enseres
Equipos de cmputo
Vehculos
Otros
TOTAL
Monto
Vida Desecho
Ao 1
Ao 2
Ao 3
Ao 4
4,130.00
10
0
413.00
413.00
413.00
413.00
26,731.00
30
891.03
891.03
891.03
891.03
150.00
10
0
15.00
15.00
15.00
15.00
880.00
5
0
176.00
176.00
176.00
176.00
5,800.00
5
0 1,160.00
1,160.00
1,160.00
1,160.00
220.00
5
0
44.00
44.00
44.00
44.00
2,699.03
2,699.03
2,699.03
2,699.03
AMORTIZACION
Activos intangibles
Valor
Vida Desecho
Ao 1
Ao 2
Ao 3
Ao 4
1,202.20
5
0
240.44
240.44
240.44
240.44
Ao 5
413.00
891.03
15.00
176.00
1,160.00
44.00
2,699.03
Ao 5
240.44
0
Ingresos
Costo de Fabricacin
Gastos Adm. y Ventas
Gastos Financieros
Depreciacin
Amortizacin intangibles
Utilidad antes impto.
Impuesto
Utilidad neta
Depreciacin
Amortizacin intangibles
Inversin inicial
Prstamo
Amortizacin deuda
Valor de deshecho
Flujo de caja
Tasa
VAN
TIR
15%
29,805.94
53%
1
590,553
-523,632
-47,175
-5,227
-2,699
-240
11,579
-3,474
8,106
2,699
240
2
3
4
5
588,732 613,851 612,518 641,180
-523,632 -549,044 -549,044 -575,726
-47,175
-48,525
-48,525
-49,942
-3,441
-1,307
-2,699
-2,699
-2,699
-2,699
-240
-240
-240
-240
11,544
12,036
12,010
12,572
-3,463
-3,611
-3,603
-3,772
8,081
8,425
8,407
8,801
2,699
2,699
2,699
2,699
240
240
240
240
-44,113
33,085
-9,127
-11,028
1,919
-10,912
108
-13,046
-1,682
11,347
56,047
67,787
Mtodo
econmico
Utilidad
2%
Precio unitario en $
Precio unitario en S/.
Precio venta + IGV ($)
Precio venta + IGV (S/.)
IGV
Ao 1
1.09
3.83
1.29
4.52
Ao 2
1.09
3.82
1.29
4.50
18%
Ao 3
1.08
3.79
1.28
4.47
Ao 5
641180.32
T.C.
Ao 4
1.08
3.78
1.27
4.46
Ao 5
1.08
3.77
1.27
4.45
3.5
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
39143.58 37358.25 35223.69 33916.96 33916.96
539829.58 539829.58 566591.34 566591.34 594691.20
578973.16 577187.83 601815.03 600508.30 628608.16
590552.62 588731.59 613851.34 612518.47 641180.32
Costos Fijos
Costos variables
Costo Total
Ingresos por ventas
Costo variable unitario
PE ($ )=
1.00
Costo Fijo
Costo var iable
1
Ventas
1.00
1.00
PE ( Kg . )=
455737
416724
449756
397718
1.00
1.00
Costo fijo
PVuCVu
457514
373383
452342
359531
467784
358066
1.09
1.00
39143.58
20000
Ventas
0
21872.319
43744.638
65616.958
87489.277
109361.6
131233.92
153106.23
174978.55
196850.87
218723.19
240595.51
262467.83
284340.15
306212.47
328084.79
349957.11
371829.43
393701.75
415574.06
437446.38
459318.7
481191
Costo Total
39143.575
59137.264
79130.952
99124.64
119118.33
139112
159105.7
179099.39
199093.08
219086.77
239080.46
259074.14
279067.83
299061.52
319055.21
339048.9
359042.59
379036.27
399030
419023.65
439017.34
459011
479004.71
600000
500000
400000
US $
300000
Costo Fijo
200000
Ventas
Costo Total
100000
500000
400000
US $
300000
Costo Fijo
Ventas
200000
Costo Total
100000
415258
Kg. de pollo
Costo Fijo
Ventas
Costo Total
Costo Fijo
Ventas
Costo Total