INVERSION

Infrestructura

Mesaq de trabajo

MQUINAS, EQUIPOS Y HERRAMIENTAS

Sierra Circular
Garlopa
Cepilladora
tupi
Lijadora de banda
Pistola claveadora
Compresora
Sargentas 30"
Escuadra
Wincha
Taladro inalmbrico
Prensas de 30"
Subtotal Mquina
MUEBLES
ESCRITORIO
SILLAS DE OFICINA
LAPTOP
ESTANTERIA
SOFA
TOTAL MUEBLE

INVERSIN TANGIBLE
Subtotal Mquinas
Subtotal Infraestructura
Subtotal Muebles
TOTAL INVERSION TANGIBLE

INV
DESCRIPCIN
LICENCIA
CONSTITUCION DE LA EMPRESA
REGISTRO DE MARCA
CERTIFICADO DE SEGURIDAD
CAPACITACION AL PERSONAL
Total de Intangibles

INVERSIONES
INVERSION TANGIBLE
INVERSION INTANGIBLE
CAPITAL DE TRABAJO INICIAL
TOTAL INVERSIN ANUAL

INVERSION

INVERSION TANGIBLE
S/.

50,000.00

COSTO DE COMPRA
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

7,000.00
6
7,000.00
10
6,500.00
5
8,000.00
10
5,000.00
5
500.00
10
3,000.00
10
350.00
2
20.00
2
10.00
1
800.00
2
150.00
2
38,330.00 Subtotal de depreciacin de maqu
CANTIDAD
4
6
4
1
2

TOTAL
S/.
S/.
S/.
S/.

VIDA TIL

P. UNITARIO
S/.
S/.
S/.
S/.
S/.

150.00
120.00
2,100.00
100.00
150.00

%
38,330.00
50,000.00
10,120.00
98,450.00

39%
51%
10%
100%

INVERSION INTANGIBLE
MONTO $/.
S/.
S/.
S/.
S/.
S/.
S/.

VIDA TIL (Aos)

800.00
4,000.00
1,200.00
600.00
1,200.00
7,800.00

s/.
S/.
S/.
S/.
S/.

98,450.00
1,910.00
791,314.78 Porcentaje
891,674.78

5
4
4
4
4

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

DEPRECIACIN ESTIMADA
AO
MES
1,166.67 S/.
700.00 S/.
1,300.00 S/.
800.00 S/.
1,000.00 S/.
50.00 S/.
300.00 S/.
175.00 S/.
10.00 S/.
10.00 S/.
400.00 S/.
75.00 S/.
5,986.67 S/.
TOTAL

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

600.00
720.00
8,400.00
100.00
300.00
10,120.00

97.22
58.33
108.33
66.67
83.33
4.17
25.00
14.58
0.83
0.83
33.33
6.25
498.89

VIDA TIL
3
3
2
3
2

DEPREC. ANUAL
200
240
4200
33
150
4823.3333333333

IBLE
AMORTIZACIN
AO
S/.
S/.
S/.
S/.
S/.
S/.

PORCENTAJE

MES
160.00
1,000.00
300.00
150.00
300.00
1,910.00

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

13.33
83.33
25.00
12.50
25.00
159.17

8.4%
52.4%
15.7%
7.9%
15.7%
100.0%

DEPREC. MENSUAL
17
20
350
3
13
402

COSTOS VARIAB
COSTO DE MATERIA PRIMA
Madera Tornillos
COSTO TOTAL MATERIA PRIMA
COSTOS DE INSUMOS
Triplay
Cola sinttica
Clavos 1 1/2
Laca selladora piroxilina
Fondo QD
Acabado QD
Tornillo sparx 1 1/4
Corredera Metlica de 16"
COSTO TOTAL INSUMOS
COSTO DE MATERIALES
Thinner acrlico
Lija de papel durasalox # 80
Lija de papel durasalox # 100
Lija de papel durasalox # 150
Lija al agua # 400
Lija al agua # 1000
Waype
COSTO TOTAL MATERIALES
COSTO DE MANO DE OBRA DESTAJO
Destajero de cajonera
COSTO TOTAL MANO DE OBRA DESTAJO
COMISIN DE VENTAS
Remuneracin de vendedora
COSTO TOTAL VENTAS
COSTO DE ADMINISTRACIN
Movilidad para gestiones
COSTO TOTAL ADMINISTRACIN
COSTOS VARIABLES
Materia Prima
Insumos
Materiales
Mano de obra destajo
Costo de Ventas
Costo de Administracin
COSTO VARIABLE TOTAL

COSTOS
TOTAL COSTO VARIABLE
TOTAL COSTO FIJO
TOTAL DE COSTOS

COSTOS
TOTAL DE COSTO DE PRODUCCIN
TOTAL DE COSTO DE VENTAS
TOTAL COSTO DE ADMINISTRACIN
COSTO TOTAL DEL MES
COSTO TOTAL = CF + CV

STOS VARIABLES

U.D.M.
Pt
O TOTAL MATERIA PRIMA

CANT.P.

U.D.M.
Plancha
Galn
Barra
Galn
Galn
Galn
Ciento
Juego
STO TOTAL INSUMOS

CANT.P.

U.D.M.
Galn
Pliego
Pliego
Pliego
Pliego
Pliego
Kg
TO TOTAL MATERIALES

CANT.P.

U.D.M.
Cajones
TAL MANO DE OBRA DESTAJO

CANT.P.

COSTO TOTAL
S/.
300.00
S/.
300.00
COSTO TOTAL
S/.
50.00 COSTO FIJO
S/.
50.00
COSTO TOTAL
S/.
22,612.00
S/.
13,132.23
S/.
1,824.30
S/.
4,000.00
S/.
300.00
S/.
50.00
S/. 41,918.52

CANT.T.
56.53

PRECIO X U.
11306 S/.
2.00

50
17
100
4
40
27
20
400

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

PRECIO X U.
31.37
23.07
0.84
32.70
131.99
172.36
2.81
2.57

COSTO TOTAL
S/.
1,568.50
S/.
384.50
S/.
84.00
S/.
135.16
S/.
5,279.60
S/.
4,596.27
S/.
56.20
S/.
1,028.00
S/. 13,132.23

6
400
400
400
400
200
20

PRECIO X U.
S/.
10.26
S/.
1.13
S/.
0.90
S/.
0.79
S/.
0.79
S/.
1.03
S/.
5.50

COSTO TOTAL
S/.
64.30
S/.
452.00
S/.
360.00
S/.
316.00
S/.
316.00
S/.
206.00
S/.
110.00
S/. 1,824.30

400 S/.

PRECIO X U.
COSTO TOTAL
10.00 S/.
4,000.00
S/. 4,000.00

$/.MENSUAL
S/.
41,918.52
S/.
24,024.38
S/.
65,942.90

$/.ANUAL
S/.
503,022.27
S/.
288,292.51
S/.
791,314.78

COSTO FIJO
S/.
10,101.05
S/.
1,175.00
S/.
12,748.33
S/.
24,024.38
S/.

COSTO VARIABLE
S/.
41,568.52
S/.
300.00
S/.
50.00
S/.
41,918.52
65,942.90

COSTO TOTAL
S/.
S/.

22,612.00
22,612.00

COSTOS FIJOS
COSTO DE DEPRECIACIN (MQUINAS, EQUIPOS Y HERR.)
Sierra Circular
Garlopa
Cepilladora
tupi
Lijadora de banda
Pistola claveadora
Compresora
Sargentas 30"
Escuadra
Wincha
Taladro inalmbrico
Prensas de 30"
COSTO TOTAL DEPRECIACIN (MQUINAS, EQUIPOS Y HERR.)
COSTO DE MANTENIMIENTO
Sierra Circular
Garlopa
Cepilladora
Tupi
Lijadora de banda
Pistola claveadora
Compresora
Taladro inalmbrico
Mantenimiento de herramientas
Afilado de discos y cuchillas
COSTO TOTAL MANTENIMIENTO
COSTO DE AMORTIZACIN
Licencia de funcionamiento (taller)
COSTO TOTAL DE AMORTIZACIN
COSTO DE REMUNERACIONES
Ayudante A
Operario
Ayudante B
COSTO TOTAL REMUNERACIONES
GASTO DE VENTAS
Transporte de mobiliario
Remuneracin de vendedora
Materiales de promocin y publicidad
COSTO TOTAL VENTAS
GASTO DE ADMINISTRACIN
Sueldo del Administrador

Pago de servicio del Contador

Servicios bsicos (luz, agua y telfono)
Servicio de alquiler
Amortizacin: Licencia de Funcionamiento, Arbitrios
Inters por prstamo
COSTO TOTAL ADMINISTRACIN

COSTOS FIJOS MENSUALES

Depreciacin de mquinas, equipos y herramientas
Mantenimiento
Amortizaciones
Remuneracin y Contribucin Social
Costo de Ventas
Costo de Administracin
COSTO FIJO TOTAL

COSTOS FIJOS
COSTO -COMPRA

VIDA TIL (Aos)

S/.
7,000.00
S/.
7,000.00
S/.
6,500.00
S/.
8,000.00
S/.
5,000.00
S/.
500.00
S/.
3,000.00
S/.
350.00
S/.
20.00
S/.
10.00
S/.
800.00
S/.
150.00
MQUINAS, EQUIPOS Y HERR.)

6
10
5
10
5
10
10
2
2
1
2
2

ANUAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

288.00
240.00
240.00
150.00
120.00
120.00
300.00
100.00
100.00
484.00
2,142.00
PRECIO $/.
800

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

MENSUAL
24.00
20.00
20.00
12.50
10.00
10.00
25.00
8.33
8.33
40.33
178.49

VIDA TIL (Aos)

5

AMORTIZACIN

SUELDO MENSUAL
S/.
750.00
S/.
1,000.00
S/.
800.00
OTAL REMUNERACIONES

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

$/ MENSUAL
500.00
550.00
125.00
1,175.00

S/.

$/ MENSUAL
1,500.00

DEPRECIACIN ESTIMADA
AO
MES
S/.
1,166.67 S/.
97.22
S/.
700.00 S/.
58.33
S/.
1,300.00 S/.
108.33
S/.
800.00 S/.
66.67
S/.
1,000.00 S/.
83.33
S/.
50.00 S/.
4.17
S/.
300.00 S/.
25.00
S/.
175.00 S/.
14.58
S/.
10.00 S/.
0.83
S/.
10.00 S/.
0.83
S/.
400.00 S/.
33.33
S/.
75.00 S/.
6.25
498.89
S/.
5,986.67 S/.

SUELDO ANUAL (14)

S/.
10,500.00
S/.
14,000.00
S/.
11,200.00

S/.
S/.

AO
160.00 S/.
160.00 S/.

MES
13.33
13.33

ESSALUD (9%)
TOTAL ANUAL
S/.
945.00 S/.
11,445.00
S/.
1,260.00 S/.
15,260.00
S/.
1,008.00 S/.
12,208.00
S/. 38,913.00

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

40.00
275.00
500.00
33.33
10,400.00
12,748.33

COSTO TOTAL
S/.
498.89
S/.
178.49
S/.
13.33
S/.
9,410.33
S/.
1,175.00
S/.
12,748.33
S/.
24,024.38

TOTAL MENSUAL
S/.
3,815.00
S/.
2,543.33
S/.
3,052.00
S/.
9,410.33
TOTAL ANUAL
S/.
112,924.00

CANTIDAD
4
2
3

BALANCE INICIAL
ACTIVO
ACTIVO INTANGIBLE
ACTIVO TANGIBLE
CAPITAL DE TRABAJO INICIAL
BANCO

en el balance no va intangible tangible eso es para inversin se pone como co

TIVO
S/.
S/.
S/.
S/.

1,910.00
98,450.00
791,314.78
3,655.22

CXP

CAPITAL SOCIAL
S/.

PASIVO
S/.

PATRIMONIO
S/.

895,330.00

ble eso es para inversin se pone como corriente y no corriente

S/.

95,330.00

800,000.00
895,330.00

S/.

7,626.40

ESTADO DE PRDIDAS Y G
INGRESOS
Ventas

1503498.1

EGRESOS
Costo de Ventas
Sueldos y Salarios
Depreciacin de mquina
Servicios
Mantenimiento
Amortizaciones

375874.52
112762.36
5986.6667
9300
2142
160

Gastos Administrativos
Gastos Financieros
Comisin por Ventas
Pago de Facturas

TADO DE PRDIDAS Y GANANCIAS

FLUJO DE CAJA

.
.
.
.
.
.
.
.
.

INGRESOS
Ventas
INGRESO TOTAL

AO 0
S/.
S/.

EGRESOS
AO 0
Inversin Inicial
S/.
Servicios
S/.
Sueldos Administrativos
S/.
Amortizacin de Prstamos
S/.
Sueldos y Salarios
S/.
Gratificaciones de S. y Salar.
Gratificaciones de S. Admin.
S/.
I.G.V
S/.
Gastos de publicidad
S/.
Costo de materia prima
S/.
I.R
S/.
TOTAL EGRESOS
S/.
RESULTADO DE FLUJO
-S/.
FLUJO ACUMULADO
-S/.

AO 1
S/.
1,503,498.08
S/.
1,503,498.08

AO 1
S/.
S/.
S/.
S/.
S/.
S/.
- S/.
- S/.
- S/.
- S/.
- S/.
891,675 S/.
891,675 S/.
891,675 -S/.
891,675
-

389378.362034667
249725.280248183
305364.502555451

9,300
18,480
53,385
112,762
18,794
3,080
270,630
1,500
375,875
191,908
1,055,713
447,785
443,890

944468.144838301
VAN (15%) =

resultado de flujo sin I.R

TOTAL GASTOS SIN I.R
TOTAL INGRESOS

S/.
S/.
S/.

S/.
S/.
S/.

639,693
863,805
1,503,498

AO 2
AO 3
S/.
1,879,372.60 S/.
S/.
1,879,372.60 S/.

AO 2
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-S/.

9,300
18,480
53,385
150,350
25,058
3,080
338,287
1,500
808,130
141,541
1,549,111
330,262
113,628

AO 3
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

PRECIO DE VENTA SIN MA

PRECIO DE VENTA CON M
2,345,457.00
2,345,457.00

9,300
18,480
187,637
31,273
3,080
422,182
1,500
1,008,547
199,038
1,881,036
464,421
350,793

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

VAN
TIR

VAN (15%)
TIR

S/.

52,793.37

S/.
S/.
S/.

471,802 S/.
1,407,570 S/.
1,879,373 S/.

663,459
1,681,998
2,345,457

95,330
7,626
47,665
55,291
53,385

S/.
S/.

329.71
626.46

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

47,665
3,813
47,665
51,478
53,385

PORCENTAJE
0.15

S/.52,793.37
18.53465%

S/. 52,793.3662
18.5346%