Professional Documents
Culture Documents
demanda
0.100
24
stock:
5%
AO 1
25,341
AO2
27,775
AO 3
36,081
AO 4
41,493
AO 5
42,738
2,534.07
25,341
1,056
2,777.50
27,775
1,157
3,608.10
36,081
1,503
4,149.30
41,493
1,729
4,273.80
42,738
1,781
1
24134
2
27,775
3
36,081
4
41,493
5
42,738
CONCEPTO
I
PARCIALES
TOTALES
INVERSIN FIJA
1.1 INVERSIN FIJA TANGIBLE
9,500.00
MUEBLES Y ENSERES
4,500.00
EQUIPOS DE COMPUTO
5,000.00
8,800.00
1,500.00
GASTOS DE ORGANIZACIN
2,300.00
5,000.00
10.00%
950.00
II CAPITAL DE TRABAJO
79,265.04
TOTAL INVERSIN
S/.98,515.04
70.00%
30.00%
68,960.53
29,554.51
S/.98,515.04
50
470
240
940
420
80
55
45
22
23
24
TEA %
CAPITAL
22.00%
29,554.51
TEA
0.22
TEM
0.0167090
PERIODO
CUOTA
24
S/.1,504.93
CRONOGRAMA DE PAGOS
N CUOTA
1
CAPITAL
CUOTA
INTERES
AMORTIZACION
29,554.51
S/.1,504.93
493.83
S/.1,011.11
S/.28,543.40
S/.1,504.93
476.93
S/.1,028.00
3
4
5
6
7
8
S/.27,515.40
S/.26,470.22
S/.25,407.58
S/.24,327.18
S/.23,228.73
S/.1,504.93
S/.1,504.93
S/.1,504.93
S/.1,504.93
S/.1,504.93
459.75
442.29
424.53
406.48
388.13
S/.1,045.18
S/.1,062.64
S/.1,080.40
S/.1,098.45
S/.1,116.81
S/.22,111.92
S/.1,504.93
369.47
S/.1,135.47
S/.20,976.45
S/.1,504.93
350.49
S/.1,154.44
10
11
S/.19,822.02
S/.18,648.29
S/.1,504.93
S/.1,504.93
331.21
311.59
S/.1,173.73
S/.1,193.34
12
S/.17,454.95
S/.1,504.93
291.65
S/.1,213.28
13
S/.16,241.67
S/.1,504.93
271.38
S/.1,233.55
14
S/.15,008.12
S/.1,504.93
250.77
S/.1,254.16
15
S/.13,753.95
S/.1,504.93
229.81
S/.1,275.12
16
S/.12,478.83
S/.1,504.93
208.51
S/.1,296.43
17
S/.11,182.41
S/.1,504.93
186.85
S/.1,318.09
18
S/.9,864.32
S/.1,504.93
164.82
S/.1,340.11
19
20
21
22
23
24
S/.8,524.21
S/.1,504.93
142.43
S/.1,362.50
S/.7,161.71
S/.5,776.44
S/.4,368.02
S/.2,936.08
S/.1,480.20
S/.1,504.93
S/.1,504.93
S/.1,504.93
S/.1,504.93
S/.1,504.93
119.66
96.52
72.99
49.06
24.73
S/.1,385.27
S/.1,408.42
S/.1,431.95
S/.1,455.87
S/.1,480.20
S/.29,554.51
DEPRECIACIN
PARTIDA
Muebles - Enseres
Equipos de Computo
Imprevistos
Sub total
Amortizacin
Intangibles
TOTAL DEPRECIACION Y
AMORTIZACION
MONTO
S/.
4,500.00
5,000.00
950.00
10,450.00
8,800.00
DEPRECIACINES
ANUAL
( %)
10.00%
25.00%
10.00%
20.00%
AO 1
450.00
1,250.00
95.00
1,795.00
1,760.00
AO 2
450.00
1,250.00
95.00
1,795.00
1,760.00
AO 3
450.00
1,250.00
95.00
1,795.00
1,760.00
3,555.00
3,555.00
3,555.00
DEPRECIACINES
AO 4
450.00
1,250.00
95.00
1,795.00
1,760.00
AO 5
450.00
0.00
95.00
545.00
1,760.00
3,555.00
2,305.00
0.00%
1.00
3.00%
1.03
PRESUPUESTO DE INGRESOS
Produccion
S/.Precio
S./Total
25341
S/.18.00
456,132.60
27775
S/.18.54
514,948.50
36081
S/.19.10
689,009.99
41493
S/.19.67
816,129.39
42738
S/.20.26
865,835.92
S/.3,342,056.4
meses
12
AO
1
2
3
4
5
P.Prom.Mensual
2112
2315
3007
3458
3562
10.521875
120088.3326
CANTIDAD
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
3.00%
1.03
PRESUPUESTO DE PRODUCCION *
DESCRIPCION
C antidad
P.UNITARIO
Yacon - Stevia Kg.
2,534.07
85.00
ENVASE (Incluye Envoltura) Un.
25,340.70
1.50
Caja Carton x 24 un.
1,055.86
0.50
TOTAL (inc IGV)
Yacon - Stevia Kg.
2,777.50
87.55
ENVASE (Incluye Envoltura) Un.
27,775.00
1.55
Caja Carton x 24 un.
1,157.29
0.52
TOTAL (inc IGV)
Yacon - Stevia Kg.
3,608.10
90.18
ENVASE (Incluye Envoltura) Un.
36,081.00
1.59
Caja Carton x 24 un.
1,503.38
0.53
TOTAL (inc IGV)
Yacon - Stevia Kg.
4,149.30
92.88
ENVASE (Incluye Envoltura) Un.
41,493.00
1.64
Caja Carton x 24 un.
1,728.88
0.55
TOTAL (inc IGV)
Yacon - Stevia Kg.
4,273.80
95.67
ENVASE (Incluye Envoltura) Un.
42,738.00
1.69
Caja Carton x 24 un.
1,780.75
0.56
TOTAL (inc IGV)
TOTAL
215,395.95
38,011.05
527.93
S/.253,934.93
243,170.13
42,912.38
596.01
S/.286,678.51
325,365.83
57,417.50
797.47
S/.383,580.79
385,394.43
68,010.78
944.59
S/.454,349.81
408,866.96
72,152.99
1,002.12
S/.482,022.08
5.00%
1.05
ATIVOS
AO 5
8,334.90
43,758.23
2,917.22
2,305.00
57,315.34
5.00%
1.05
% de Gastos Laborales
NTAS
AO 5
43,758.23
41,674.50
5,105.13
73,375.93
2,917.22
166,830.99
Cantidad
Cargo
1 Administrador
1 Logistica
1 Atencion al Cliente
1 Promotores de Venta
50.00%
1.50
ESCALA DE REMUNERACION
R. Mensual Total costos
Meses
Lab.
2000
3000
0
0
0
0
1000
1500
Capital de Trabajo
Descripcion
Costos de Produccion
Gastos de Administracion
Gastos de Ventas
Importe
42,322.49
20,400.00
16,542.55
TOTAL MENSUAL
79,265.04
12
12
12
12
ACION
Total Gasto Anual
S/.36,000.00
S/.0.00
S/.0.00
S/.18,000.00
18000
Periodo
386,553.05
436,397.03
583,906.77
Costos de Ventas
Utilidad Bruta
Gastos Administrativos
Gastos de venta
Utilidad Operativa
Gastos financieros
Utilidad antes de
Impuestos
Impuesto a la Renta 30%
Utilidad del Ejercicio
-215,199.09
171,353.96
-44,355.00
-99,255.31
27,743.65
-4,746.36
22,997.29
-242,947.89
193,449.15
-51,075.00
-124,369.70
18,004.44
-1,817.53
16,186.91
-325,068.47
258,838.30
-53,451.00
-143,157.18
62,230.13
-6,899
16,098.10
-4,856
11,330.84
-18,669
43,561.09
62,230.13
Total de ingresos
Costos de Produccion
Gastos Administrativos
Gastos de Ventas
Pago de prestamo
Pago de Imp. RENTA
Recuperacin capital
De trabajo
Total Inversion
Prestamo
FLUJO NETO DE FONDOS
AO 0
-98,515.04
29,554.51
-68,960.53
COK
20.00%
VAN
-68,960.53
S/.120,088.33
TIR
71.973%
NUEVOS SOLES
AO 1
AO 2
456,133
-253,935
-40,800
-99,255
-18,059
-6,899
514,949
-286,679
-47,520
-124,370
-18,059
-4,856
37,183.97
33,465.02
30,986.64
120,088.33
23,239.59
71.97%
>
C/B=(+)/()
C/B =
2.74
2.741
>
PE=
PE =
143,610.31
9.51
PE =
PE =
15,105 Und.
S/.271,881
GANANCIAS
1.18
AO 4
AO 5
691,635.07
733,759.25
-385,042.21
306,592.86
-55,945.80
-158,168.33
92,478.73
-408,493.29
325,265.97
-57,315.34
-166,830.99
101,119.63
92,478.73
101,119.63
-27,744
64,735.11
-30,336
70,783.74
10
AO3
AO4
A FINANCIERO
OS SOLES
AO 5
689,010
-383,581
-49,896
-143,157
816,129
-454,350
-52,391
-158,168
865,836
-482,022
-55,010
-166,831
-18,669
-27,744
-30,336
-79,265
93,706.98
123,476.83
52,371.58
54,228.58
59,547.08
21,046.96
20.0%
R. INVERSION
-12,448.96
-25,127.81
17,028.93
59,054.99
30,453.38
68,960.53
1,510 Cjas
P3
PROCESOS
ESTRATEGICOS
GESTION FINANCIERA
P1
P2
PLANEAMIENTO
ESTRATEGICO
PLANEAMIENTO
ESTRATEGICO DE
MARKETING
P4
PROCESO DE PLANIFICACION DE PRODUCCION Y LOGISTICA
PROCESOS
OPERATIVOS
P5
P8
P10
RECEPCION DE PEDIDOS Y
ORDENES DE
PRODUCCION
ADMINISTRACION DE
INVENTARIOS
RECEPCION DE
PRODUCTO
P7
P9
P6
SUBCONTRATACION
DE TRANSPORTE
PRODUCCION EN LA
MAQUILADORA
PROCESOS DE
SOPORTE
ENVIO A PUNTO DE
VENTA
P11
P12
PROCESOS
ADMINISTRATIVOS
PROCESOS CONTABLES
CONTROL DE PROCESOS
Estratgicos
Tercerizado
Operaciones
Soporte