DESCRIPCION

ACTIVO FIJO
EQUIPOS
Computadora
Impresora
Motocicleta
MUEBLES
Sillas
Escritorio
Fierro de gas de 10kg
OTROS ACTIVOS FUNGIBLES
Escoba
Tacho
Recogedor
Trapeador
TOTAL ACTIVO FIJO
CAPITAL DE TRABAJO
Mercadera
Llama gas
Inti gas
Zeta Gas
Sol gas
Mano de Obra
TOTAL CAPITAL DE TRABAJO
GASTOS ADMINISTRATIVOS
Alquiler de Local
Luz y agua
Publicidad
TOTAL GASTOS ADMINISTRATIVOS

ACGP GROUP
COSTO UNITARIO

S/. 1,500.00
S/. 300.00
S/. 2,050.00
S/. 40.00
S/. 90.00
S/. 70.00
S/.
S/.
S/.
S/.

8.00
6.00
5.00
4.00

S/. 33.00
S/. 33.00
S/. 33.00
S/. 34.00
S/. 550.00

S/. 80.00
S/. 13.00
S/. 50.00

TOTAL INVERSION

FINANCIAMIENTO EN BIENES DINERARIOS Y NO DINERARIOS( nuevos s

APORTE EN BIENES

CONCEPTO
aportes de socios
Contreras Aguilar Clinton
Cespedes Borda Yulan
Gutierrez Lopez Jhonatan
Palomino Urquizo Milton
prestamo bancario

S/. 729.00
S/. 729.00
S/. 729.00
S/. 729.00
S/. 0.00

otras fuentes
TOTAL APORTES

S/. 0.00
S/. 2,916.00

UNIDAD

COSTO TOTAL

1
1
2

S/. 1,500.00
S/. 300.00
S/. 4,100.00

2
1
40

S/. 80.00
S/. 90.00
S/. 2,800.00

1
1
1
1

S/. 8.00
S/. 6.00
S/. 5.00
S/. 4.00
S/. 8,893.00

10
10
10
10
1

1
1
1

S/. 1,330.00
S/. 330.00
S/. 330.00
S/. 330.00
S/. 340.00
S/. 550.00
S/. 1,880.00
S/. 80.00
S/. 13.00
S/. 50.00
S/. 143.00

S/. 10,916.00

O DINERARIOS( nuevos soles)

APORTE EN EFECTIVO TOTAL APORTE
S/.
S/.
S/.
S/.

2,000.00
2,000.00
2,000.00
2,000.00
S/. 0.00

S/.
S/.
S/.
S/.

2,729.00
2,729.00
2,729.00
2,729.00
S/. 0.00

S/. 0.00
S/. 0.00
S/. 8,000.00 S/. 10,916.00

CODIGO

COSTO UNITARIO
SIN IGV

DESCRIPCION

COSTOS DIRECTOS
COSTO DE MERCADERIA
1 LLAMA GAS
2 INTI GAS
3 ZETA GAS
4 SOL GAS
COSTO TOTAL

S/. 27.97
S/. 27.97
S/. 27.97
S/. 28.81
DE MERCADERIA

TOTAL COSTOS DIRECTOS

COSTOS INDIRECTOS
ALQUILER DEL LOCAL
PAGO AL CONTADOR
SUELDO AL REPARTIDOR
PUBLICIDAD
ARTICULOS DE LIMPIEZA
SERVICIO DE AGUA
SERVICIO DE LUZ

TOTAL COSTOS INDIRECTOS

40

IGV 18%

COSTO UNITARIO
CON IGV
UNIDADES COSTO TOTAL

COSTOS DIRECTOS

S/. 5.03
S/. 5.03
S/. 5.03
S/. 5.19
DE MERCADERIA

S/.
S/.
S/.
S/.

33.00
33.00
33.00
34.00

TOS DIRECTOS

10
10
10
10

S/. 330.00
S/. 330.00
S/. 330.00
S/. 340.00
S/. 1,330.00

S/. 1,330.00

OSTOS INDIRECTOS

OS INDIRECTOS

S/. 80.00 Mensual

S/. 50.00 Mensual
S/. 500.00 Mensual
S/. 50.00 Mensual
S/. 25.00 Mensual
S/. 3.00 Mensual
S/. 10.00 Mensual

S/. 80.00
S/. 50.00
S/. 500.00
S/. 50.00
S/. 25.00
S/. 3.00
S/. 10.00

S/. 718.00

COSTOS FIJOS
DESCRIPCION
ALQUILER
CONTADOR
SUELDO AL REPARTIDOR
TOTAL

UNIDAD
Mensual
Mensual
Mensual

COSTOS VARIABLES
DESCRIPCION
UNIDAD
TELEFONO
Mensual
CELULAR RPC
Mensual
AGUA
Mensual
LUZ
Mensual
IR 1.5% DE LAS VENTAS
Mensual
TOTAL

TOTAL
S/. 80.00
S/. 50.00
S/. 500.00
S/. 630.00

TOTAL
S/. 20.00
S/. 70.00
S/. 3.00
S/. 10.00
S/. 15.00
S/. 118.00

S/. 748.00

S/. 15.75

PAGO A CUENTA MENSUAL

COSTO VARIABLE UNITARIO

COSTO FIJO UNITARIO

S/. 2.95
S/. 15.75

PROYECCIONES DE LA DEMANDA
N

AOS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43

2014

2015

2016

2017

MESES
UNIDADES/MES
Abril
290
Mayo
293
Junio
295
Julio
299
Agosto
302
Septiembre
304
Octubre
307
Noviembre
310
Diciembre
313
Enero
316
Febrero
319
Marzo
322
Abril
325
Mayo
328
Junio
331
Julio
333
Agosto
336
Septiembre
339
Octubre
342
Noviembre
345
Diciembre
348
Enero
351
Febrero
354
Marzo
357
Abril
360
Mayo
362
Junio
365
Julio
368
Agosto
371
Septiembre
374
Octubre
377
Noviembre
380
Diciembre
383
Enero
386
Febrero
389
Marzo
391
Abril
394
Mayo
397
Junio
400
Julio
403
Agosto
406
Septiembre
409
Octubre
412

44
45
46
47
48
49
50
51
52
53
54
55
56
57

2018

Noviembre
Diciembre
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

COSTOS PROMEDIOS
LLAMA
33
INTI
33
ZETA
33
SOL
34
33.25
PRECIOS PROMEDIOS
LLAMA
38
INTI
38
ZETA
38
SOL
39
38.25

415
418
420
423
426
429
432
435
438
441
444
447
449
452

ES DE LA DEMANDA
UNIDADES/AO SOLES/MES SOLES /ANUAL
S/. 11,092.50
S/. 11,207.25
S/. 11,283.75
S/. 11,436.75
2714
S/. 11,532.38 S/. 103,791.38
S/. 11,643.30
S/. 11,754.23
S/. 11,865.15
S/. 11,976.08
S/. 12,087.00
S/. 12,197.93
S/. 12,308.85
S/. 12,419.78
S/. 12,530.70
S/. 12,641.63
3983
S/. 152,365.05
S/. 12,752.55
S/. 12,863.48
S/. 12,974.40
S/. 13,085.33
S/. 13,196.25
S/. 13,307.18
S/. 13,418.10
S/. 13,529.03
S/. 13,639.95
S/. 13,750.88
S/. 13,861.80
S/. 13,972.73
4401
S/. 168,338.25
S/. 14,083.65
S/. 14,194.58
S/. 14,305.50
S/. 14,416.43
S/. 14,527.35
S/. 14,638.28
S/. 14,749.20
S/. 14,860.13
S/. 14,971.05
S/. 15,081.98
S/. 15,192.90
S/. 15,303.83
4819
S/. 184,311.45
S/. 15,414.75
S/. 15,525.68
S/. 15,636.60
S/. 15,747.53

6000
5000

f(x) = 588.06x
R = 0.922489

4000
3000
2000
1000

0
2013.5 2014 2014.5 201

5236

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

15,858.45
15,969.38
16,080.30
16,191.23
16,302.15
16,413.08
16,524.00
16,634.93
S/. 200,284.65
16,745.85
16,856.78
16,967.70
17,078.63
17,189.55
17,300.48

GRAFICO PROYECCION MENSUAL EN UNIDADES

300
298

f(x) = 2.9x + 287

R = 0.983625731

296
294

Column E

292

Linear (Column E)

290
288
286
284
0.5

1.5

2.5

3.5

4.5

PROYECCION ANUAL DE LA DEMANDA AL 2018

PROYECCION ANUAL DE LA DEMANDA EN UNIDADES
2014
2714
2015
3983
2016
4401
2017
4819
2018
5236
6000
5000

f(x) = 588.06x - 1181298.41999993

R = 0.9224890749

4000
3000

Column M
Linear (Column M)

2000
1000
0
2013.5 2014 2014.5 2015 2015.5 2016 2016.5 2017 2017.5 2018 2018.5

Column E)

mn M

ar (Column M)

N DESCRIPCION
1 LLAMA GAS
2 INTI GAS
3 ZETA GAS
4 SOL GAS

COSTO UNITARIO
CON IGV
S/. 33.00
S/. 33.00
S/. 33.00
S/. 34.00

UNIDADES

COSTO TOTAL
10
S/. 330.00
10
S/. 330.00
10
S/. 330.00
10
S/. 340.00

COSTO UNITARIO
SIN IGV
S/. 27.97
S/. 27.97
S/. 27.97
S/. 28.81

CTU
UTILIDAD 15%
S/. 27.97
S/. 4.19
S/. 27.97
S/. 4.19
S/. 27.97
S/. 4.19
S/. 28.81
S/. 4.32

VVU
S/. 32.16
S/. 32.16
S/. 32.16
S/. 33.14

IGV
S/. 5.79
S/. 5.79
S/. 5.79
S/. 5.96

PVU

S/.
S/.
S/.
S/.

37.95
37.95
37.95
39.10

VENTA
COSTO DE
BRUTA
VENTAS
S/. 379.50
S/. 330.00
S/. 379.50
S/. 330.00
S/. 379.50
S/. 330.00
S/. 391.00
S/. 340.00
S/. 1,529.50 S/. 1,330.00

S/. 49.50
S/. 49.50
S/. 49.50
S/. 51.00
S/. 199.50

S/. 3,059.00 S/. 2,660.00

9755.35
4139.05 x
0.424285136

100%

S/. 399.00

DETALLE
Ventas Netas
Costo de Venta
Gastos administrativos
Gastos ventas
UAII
G. Financieros (Intereses)
Amortizacin
UAI
Impuesto a la renta 30%
Utilidad Neta
Participaciones
Utilidades retenidas
UTILIDAD NETA

ESTADO DE RESULTADOS PROYECTADO AL 2018

Ao 1
Ao 2
S/. 103,791.38 S/. 152,365.05
S/. 90,223.88 S/. 132,448.05
S/. 6,012.00
S/. 8,016.00
S/. 450.00
S/. 600.00
S/. 7,105.50 S/. 11,301.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 7,105.50 S/. 11,301.00
S/. 2,131.65
S/. 1,418.36
S/. 4,973.85
S/. 9,882.64
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 4,973.85
S/. 9,882.64

OS PROYECTADO AL 2018
Ao 3
Ao 4
S/. 168,338.25 S/. 184,311.45
S/. 146,333.25 S/. 160,218.45
S/. 8,016.00
S/. 8,016.00
S/. 600.00
S/. 600.00
S/. 13,389.00 S/. 15,477.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 13,389.00 S/. 15,477.00
S/. 3,447.90
S/. 5,650.24
S/. 9,941.10
S/. 9,826.76
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 9,941.10
S/. 9,826.76

Ao 5
S/. 200,284.65
S/. 174,103.65
S/. 8,016.00
S/. 600.00
S/. 17,565.00
S/. 0.00
S/. 0.00
S/. 17,565.00
S/. 7,679.77
S/. 9,885.23
S/. 0.00
S/. 0.00
S/. 9,885.23

Proyeccion de ventas en soles

103791.375
152365.05
168338.25
184311.45
200284.65

450
8016

Balance General
Expresado en soles (S/.)
BALANCE DE APERTURA
ACTIVO
ACTIVO CORRIENTE
Caja y bancos
Existencias
ACTIVO NO CORRIENTE
Activo fijo tangible
Activo fijo intangible

PASIVO Y PATRIMONIO
PASIVO
PASIVO CORRIENTE
Proveedores
Sueldos
Impuestos
Prstamos bancarios corto plazo
PASIVO NO CORRIENTE
Prestamos de largo plazo
Deuda de largo
PATRIMONIO
Capital inicial
Adiciones de capital
Utilidades retenidas acumuladas (ER)

Ao 1

Ao 2

S/. 21,809.00 S/. 23,500.00

S/. 12,916.00
S/. 2,000.00
S/. 10,916.00
S/. 8,893.00
S/. 8,893.00
S/. 0.00

S/. 14,500.00
S/. 3,500.00
S/. 11,000.00
S/. 9,000.00
S/. 9,000.00
S/. 0.00

S/. 21,809.00 S/. 23,500.00

S/. 6,435.00
S/. 6,435.00
S/. 0.00
S/. 4,950.00
S/. 1,485.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 15,374.00
S/. 10,916.00
S/. 0.00
S/. 4,458.00

S/. 8,018.36
S/. 8,018.36
S/. 0.00
S/. 6,600.00
S/. 1,418.36
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 15,481.64
S/. 10,916.00
S/. 0.00
S/. 4,565.64

eneral
soles (S/.)
Ao 3

Ao 4

Ao 5

S/. 25,655.00 S/. 27,166.24 S/. 29,695.77

S/. 16,405.00
S/. 5,255.00
S/. 11,150.00
S/. 9,250.00
S/. 9,250.00
S/. 0.00

S/. 17,666.24
S/. 6,436.24
S/. 11,230.00
S/. 9,500.00
S/. 9,500.00
S/. 0.00

S/. 20,095.77
S/. 8,495.77
S/. 11,600.00
S/. 9,600.00
S/. 9,600.00
S/. 0.00

S/. 25,655.00 S/. 27,166.24 S/. 29,695.77

S/. 10,047.90
S/. 10,047.90
S/. 0.00
S/. 6,600.00
S/. 3,447.90
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 15,607.10
S/. 10,916.00
S/. 0.00
S/. 4,691.10

S/. 12,250.24
S/. 12,250.24
S/. 0.00
S/. 6,600.00
S/. 5,650.24
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 14,916.00
S/. 10,916.00
S/. 0.00
S/. 4,000.00

S/. 14,279.77
S/. 14,279.77
S/. 0.00
S/. 6,600.00
S/. 7,679.77
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 15,416.00
S/. 10,916.00
S/. 0.00
S/. 4,500.00

CODIGO

DESCRIPCION
1 LLAMA GAS
2 INTI GAS
3 ZETA GAS
4 SOL GAS

UNIDADES
10
10
10
10

PRECIO
S/.
S/.
S/.
S/.

COSTO DE
COMPRA

38.00
38.00
38.00
39.00
TOTAL

S/.
S/.
S/.
S/.

33.00
33.00
33.00
34.00

CVU
S/.
S/.
S/.
S/.

MARGEN DE CONTRIBUCION POR UNIDAD PRODUCIDA

COSTO FIJO UNITARIO
COSTO VARIABLE UNITARIO GENERAL
PUNTO DE EQUILIBRIO UNITARIO DEL PERIODO

2.95
2.95
2.95
2.95

CVT

CFT

S/.
S/.
S/.
S/.

S/.
S/.
S/.
S/.

35.95
35.95
35.95
36.95

15.75
15.75
15.75
15.75

MCUP
S/.
S/.
S/.
S/.

2.05
2.05
2.05
2.05

PEP
7.68
7.68
7.68
7.68

30.73

MCUP
CFU
CVUG
PEP

FLUJO DE C
Abril-D
DESCRIPCION
INGRESOS
Ventas
TOTAL INGRESOS
EGRESOS
Costo de ventas
Gasto de ventas
Gastos administrativos
Gastos financieros
TOTAL EGRESOS

MARZO

UTILIDAD ANTES DE
IMPUESTOS
Impuesto a la renta
UTILIDAD DESPUES DE
IMPUESTOS
INVERSION
Activo fijo
Capital de trabajo y GA
FLUJO DE CAJA

S/. 10,916.00
S/. 8,893.00
S/. 2,023.00
-S/. 10,916.00

ABRIL

MAYO

S/. 11,092.50
S/. 11,092.50

S/. 11,207.25
S/. 11,207.25

S/. 9,642.50

S/. 9,642.50

S/. 9,742.25
S/. 50.00
S/. 668.00
S/. 0.00
S/. 10,460.25

S/. 1,450.00
S/. 435.00

S/. 747.00
S/. 224.10

S/. 1,015.00

S/. 522.90

S/. 1,015.00

S/. 522.90

FLUJO DE CAJA PROYECTADO

Abril-Diciembre 2014
JUNIO
JULIO
AGOSTO

SEPTIEMBRE

S/. 11,283.75
S/. 11,436.75 S/. 11,532.38 S/. 11,643.30
S/. 11,283.75 S/. 11,436.75 S/. 11,532.38 S/. 11,643.30
S/. 9,808.75
S/. 9,941.75 S/. 10,024.88 S/. 10,121.30
S/. 50.00
S/. 50.00
S/. 50.00
S/. 50.00
S/. 668.00
S/. 668.00
S/. 668.00
S/. 668.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 10,526.75 S/. 10,659.75 S/. 10,742.88 S/. 10,839.30
S/. 757.00
S/. 227.10

S/. 777.00
S/. 233.10

S/. 789.50
S/. 236.85

S/. 804.00
S/. 241.20

S/. 529.90

S/. 543.90

S/. 552.65

S/. 562.80

S/. 529.90

S/. 543.90

S/. 552.65

S/. 562.80

OCTUBRE

NOVIEMBRE

DICIEMBRE

S/. 11,754.23
S/. 11,754.23

S/. 11,865.15
S/. 11,976.08 S/. 103,791.38
S/. 11,865.15 S/. 11,976.08 S/. 103,791.38

S/. 10,217.73
S/. 50.00
S/. 668.00
S/. 0.00
S/. 10,935.73

S/. 10,314.15
S/. 10,410.58
S/. 50.00
S/. 50.00
S/. 668.00
S/. 668.00
S/. 0.00
S/. 0.00
S/. 11,032.15 S/. 11,128.58

S/. 90,223.88
S/. 400.00
S/. 5,344.00
S/. 0.00
S/. 95,967.88

S/. 818.50
S/. 245.55

S/. 833.00
S/. 249.90

S/. 847.50
S/. 254.25

S/. 7,823.50
S/. 2,347.05

S/. 572.95

S/. 583.10

S/. 593.25

S/. 5,476.45

S/. 572.95

S/. 583.10

S/. 593.25

S/. 5,476.45

EVALUACION FINANCIERA
S/. 8,016.00 GASTOS ADM(ALQUILER, SUELDOS, AGUA LUZ) OTROS AOS
S/. 5,344.00 GASTOS ADM(ALQUILER, SUELDOS, AGUA LUZ) 2014

RUBROS
INGRESOS
ventas
EGRESOS
Costo de ventas
Gasto de ventas

AO 0

FLUJO DE CAJA
2014
2015
### S/. 152,365.05
S/. 103,791.38 S/. 152,365.05
S/. 95,967.88 S/. 141,064.05
S/. 90,223.88 S/. 132,448.05
S/. 400.00
S/. 600.00

Gastos administrativos
Gastos financieros
UTILIDAD ANTES DE
IMPUESTOS
Impuestos (30%)
UTILIDAD DESPUES DE
IMPUESTOS
INVERSION
Activo fijo
Capital de trabajo y GA
FLUJO DE CAJA

EVALUACION
PERIODO DE RECUPERACI
INDICE DE RENTABILIDAD
VALOR ACTUAL NETO
TASA INTERNA DE RETOR
BENEFICIO COSTO

S/. 10,916.00
S/. 8,893.00
S/. 2,023.00
-S/. 10,916.00

ANUAL
1.99
0.84
S/. 16,073.15
64%
2.47

S/. 5,344.00
S/. 0.00

S/. 8,016.00
S/. 0.00

S/. 7,823.50
S/. 2,347.05

S/. 11,301.00
S/. 3,390.30

S/. 5,476.45

S/. 7,910.70

S/. 5,476.45

S/. 7,910.70

MENSUAL
23.92

DIAS
598

FINANCIERA

LUZ) OTROS AOS

LUZ) 2014

E CAJA
2016

2017

S/. 168,338.25 S/. 184,311.45

S/. 168,338.25 S/. 184,311.45
S/. 154,949.25 S/. 168,834.45
S/. 146,333.25 S/. 160,218.45
S/. 600.00
S/. 600.00

2018
S/. 200,284.65
S/. 200,284.65
S/. 182,719.65
S/. 174,103.65
S/. 600.00

103791.375
152365.05
168338.25

S/. 8,016.00
S/. 0.00

S/. 8,016.00
S/. 0.00

S/. 8,016.00
S/. 0.00

S/. 13,389.00
S/. 4,016.70

S/. 15,477.00
S/. 4,643.10

S/. 17,565.00
S/. 5,269.50

S/. 9,372.30

S/. 10,833.90

S/. 12,295.50

S/. 9,372.30

S/. 10,833.90

S/. 12,295.50

1 ao

7 meses

184311.45
200284.65

28 dias