Costeo del Producto

COSTO TOTAL
RUBRO CANTIDAD PRECIO FIJO VARIABLE
GASTOS PRE OPERATIVOS INVERSIÓN PRELIMINAR
FORMALIZACIÓN

Permiso Municipal 1 S/. 300.00 S/. 300.00

Carnet sanidad/sin manipulacion 3 S/. 17.00 S/. 51.00
Defenza Civil 1 S/. 100.00 S/. 100.00 Monto S/. 1,051.00
Constitución de empresa 1 S/. 600.00 S/. 600.00
S/. -
S/. -
TOTAL GASTOS PRE OPERATIVOS S/. 1,051.00

ACTIVO FIJO
Infraestructura
Alquiler del Local (Garantía) 1 S/. 700.00 S/. 700.00
Aire Acondicionado 1 S/. 150.00 S/. 150.00
Ambientacion Local 2 S/. 500.00 S/. 1,000.00
Total Infraestructura S/. 1,850.00
Maquinaria y equipos
Computadora e Impresora 1 S/. 2,400.00 S/. 2,400.00
Mobilidad 1 S/. 90,000.00 S/. 90,000.00
IMPLEMENTACIÓN DEL PROYECTO

Equipor para bañar 1 S/. 2,000.00 S/. 2,000.00 IMPLEMENTACIÓN

S/. -
Total Maquinaria y Equipo S/. 94,400.00 Infraestructura S/. 1,850.00
Herramientas Maquinaria y equipo S/. 94,400.00
Lavadero tina 100 S/. 1.00 S/. 100.00 Herramientas S/. 600.00
Guantes 10 S/. 10.00 S/. 100.00 Muebles y enseres S/. 3,115.00
10 S/. 40.00 S/. 400.00 TOTAL S/. 99,965.00
S/. -
S/. -
Total Herramientas S/. 600.00
Muebles y enseres
Secadora 9 S/. 300.00 S/. 2,700.00
Cuchilla 2 S/. 100.00 S/. 200.00
escritorio 1 S/. 80.00 S/. 80.00
silla 3 S/. 45.00 S/. 135.00
S/. -
S/. -
S/. -
S/. -
Total Muebles y Enseres S/. 3,115.00
TOTAL ACTIVO FIJO S/. 99,965.00

CAPITAL DE TRABAJO
Materia prima e insumos
shampoo 10 S/. 30.00 S/. 300.00
Acondicionador 10 S/. 5.00 S/. 50.00
SET de cepillos 5 S/. 20.00 S/. 100.00
Comidas 1 S/. 80.00 S/. 80.00
Accesorios/bosal 10 S/. 15.00 S/. 150.00
toalla 20 S/. 20.00 S/. 400.00
Jabon liquido 5 S/. 12.00 S/. 60.00
perfumes 10 S/. 40.00 S/. 400.00
uniforme 3 S/. 80.00 S/. 240.00
PUESTA EN MARCHA DEL PROYECTO

Pasta dental-canina 10 S/. 10.00 S/. 100.00

Total materia prima 84 S/. 312.00 S/. 1,880.00
Mano de Obra
Dr. veterinario 1 S/. 2,200.00 S/. 2,200.00
asistente veterinario 1 S/. 1,600.00 S/. 1,600.00 124,905.00
Total mano de obra 37471.5
TOTAL CAPITAL DE TRABAJO S/. 5,680.00 87,433.50
COSTOS INDIRECTOS
Gastos administrativos
Personal administrativo S/. 12,000.00 S/. 12,000.00
Luz 1 S/. 120.00 S/. 120.00
Telefono Internet 1 S/. 60.00 S/. 60.00 PUESTA EN MARCHA
Transporte/combustible 1 S/. 600.00 S/. 600.00
Utiles de oficina 1 S/. 500.00 S/. 500.00 Capital de trabajo S/. 5,680.00
Agua 1 S/. 300.00 S/. 300.00 Mano de obra S/. 5,680.00
S/. - Gastos administrativos S/. 13,580.00
Total gastos administrativos S/. 13,580.00 Gastos de ventas S/. 1,900.00
Gastos de ventas TOTAL S/. 24,940.00
recepcionista 1 S/. 900.00 S/. 900.00
Publicidad 1 S/. 1,000.00 S/. 1,000.00 Los subrubros de la
S/. - implementación se ajustarán a
Total gastos de ventas S/. 1,900.00 cada tipo de negocio.
 Los subrubros de la
implementación se ajustarán a
cada tipo de negocio.
TOTAL COSTOS INDIRECTOS S/. 15,480.00
INVERSIÓN TOTAL S/. 122,176.00
 FLUJO DE CAJA
Descripción Mes 0 Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12

Ingresos S/. 37,471.50 S/. 7,580.00 S/. 7,989.25 S/. 9,398.50 S/. 10,807.75 S/. 12,217.00 S/. 13,626.25 S/. 15,035.50 S/. 16,495.77 S/. 17,956.82 S/. 19,418.66 S/. 20,881.31 S/. 22,344.78

Ventas S/. - S/. 24,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00 S/. 25,000.00

Total de Ingresos S/. 37,471.50 S/. 31,580.00 S/. 32,989.25 S/. 34,398.50 S/. 35,807.75 S/. 37,217.00 S/. 38,626.25 S/. 40,035.50 S/. 41,495.77 S/. 42,956.82 S/. 44,418.66 S/. 45,881.31 S/. 47,344.78

Egresos

Inversiòn Inicial

Local / Terreno S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00 S/. 1,850.00

Maquinaria y equipo S/. 94,400.00

Muebles y enseres S/. 3,115.00

Herramientas S/. 600.00

Materia prima/insumos S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00 S/. 1,880.00

Sueldos y salarios

Gastos administrativos S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00 S/. 13,580.00

Gastos de ventas S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00

Pago de préstamo S/. 87,433.50 S/. 3,042.19 S/. 3,088.76 S/. 3,136.05 S/. 3,184.06 S/. 3,232.81 S/. 3,282.30 S/. 3,332.55 S/. 3,383.57 S/. 3,435.37 S/. 3,487.97 S/. 3,541.36 S/. 3,595.58

interes del prestamo S/. 1,338.56 S/. 1,291.99 S/. 1,244.70 S/. 1,196.69 S/. 1,147.94 S/. 1,098.45 S/. 997.18 S/. 945.38 S/. 892.78 S/. 839.39 S/. 785.17 S/. 730.12

Total de Egresos S/. 29,891.50 S/. 23,590.75 S/. 23,590.75 S/. 23,590.75 S/. 23,590.75 S/. 23,590.75 S/. 23,590.75 S/. 23,539.73 S/. 23,538.95 S/. 23,538.16 S/. 23,537.35 S/. 23,536.53 S/. 23,535.70

Flujo de caja S/. 7,580.00 S/. 7,989.25 S/. 9,398.50 S/. 10,807.75 S/. 12,217.00 S/. 13,626.25 S/. 15,035.50 S/. 16,495.77 S/. 17,956.82 S/. 19,418.66 S/. 20,881.31 S/. 22,344.78 S/. 23,809.08
 CÁLCULO DEL FINANCIAMIENTO

CAPITAL PROPIO S/. 37,471.5 2

MÍNIMO 30% DE MONTO TOTAL
ENTIDAD FINANCIERA
FINANCIAMIENTO S/. 87,433.5 0
MÁXIMO 70% DE MONTO TOTAL MONTO DEL PREMIO

MONTO A INVERTIR EN EL PROYECTO S/. 124,905.0 2

CÁLCULO DE LAS CUOTAS DEL PRÉSTAMO

Capital 87,433.50 T Capital Intereses Amortización Cuota

Tipo interésefectivo mensual S/ 0.0153095 0 S/. 87,433.50
Tipo de interés efectivo 20% 1 S/. 84,391.31 S/. 1,338.56 S/. 3,042.19 S/. 4,380.75
Duración en años 2 2 S/. 81,302.55 S/. 1,291.99 S/. 3,088.76 S/. 4,380.75
Número total de pagos 24 3 S/. 78,166.50 S/. 1,244.70 S/. 3,136.05 S/. 4,380.75
cuota mensual S/ 4,380.75 4 S/. 74,982.43 S/. 1,196.69 S/. 3,184.06 S/. 4,380.75
5 S/. 71,749.62 S/. 1,147.94 S/. 3,232.81 S/. 4,380.75
6 S/. 68,467.32 S/. 1,098.45 S/. 3,282.30 S/. 4,380.75
7 S/. 65,134.77 S/. 1,048.20 S/. 3,332.55 S/. 4,380.75
8 S/. 61,751.20 S/. 997.18 S/. 3,383.57 S/. 4,380.75
9 S/. 58,315.83 S/. 945.38 S/. 3,435.37 S/. 4,380.75
10 S/. 54,827.86 S/. 892.78 S/. 3,487.97 S/. 4,380.75
11 S/. 51,286.50 S/. 839.39 S/. 3,541.36 S/. 4,380.75
12 S/. 47,690.92 S/. 785.17 S/. 3,595.58 S/. 4,380.75
13 S/. 44,040.29 S/. 730.12 S/. 3,650.63 S/. 4,380.75
14 S/. 40,333.77 S/. 674.23 S/. 3,706.52 S/. 4,380.75
15 S/. 36,570.51 S/. 617.49 S/. 3,763.26 S/. 4,380.75
16 S/. 32,749.64 S/. 559.88 S/. 3,820.87 S/. 4,380.75
17 S/. 28,870.27 S/. 501.38 S/. 3,879.37 S/. 4,380.75
18 S/. 24,931.51 S/. 441.99 S/. 3,938.76 S/. 4,380.75
19 S/. 20,932.44 S/. 381.69 S/. 3,999.06 S/. 4,380.75
20 S/. 16,872.16 S/. 320.46 S/. 4,060.29 S/. 4,380.75
21 S/. 12,749.71 S/. 258.30 S/. 4,122.45 S/. 4,380.75
22 S/. 8,564.15 S/. 195.19 S/. 4,185.56 S/. 4,380.75
23 S/. 4,314.52 S/. 131.11 S/. 4,249.64 S/. 4,380.75
24 S/. -0.18 S/. 66.05 S/. 4,314.70 S/. 4,380.75
 FLUJO DE CAJA ANUAL
CONCEPTO 0 1 2 3 4 5
I. INGRESOS
Ingresos por ventas
Valor Residua
Recupero de capital de trabajo
II. EGRESOS
II.1. Costos de producción
II.2. Gastos de operación
II.3. Impuesto a la Renta
II.4. Inversión año 0
II.4.1 Inversión fija
II.4.2 Inversión intangible
II.4.3 Capital de trabajo
II.4.4 Gastos generales
II.4.5 Gastos de supervisión
FLUJO DE CAJA ECONÓMICO
Préstamo
Amortizaciòn
FLUJO DE CAJA FINANCIERO