Volmenes de venta estimados

VARIABLES
1. - Quesos
Queso mantecoso
Queso Suizo, andino, Edam, Dambo y Gouda
Queso fresco
2. - Manjar blanco
3. - Mantequilla
4. - Yogurt

Producto
Queso mantecoso

Queso Suizo, andino, Edam, Dambo y Gouda

Queso fresco

2. - Manjar blanco

3. - Mantequilla

4. - Yogurt

U.M.

Ao 0
1,115,100
378,000
207,900
529,200
945,000
151,200
740,880

Kg
Kg
Kg
Kg
Kg
Kg
Kg

Variable
Cantidad
Precio promedio (S/.)
Ingreso
Cantidad
Precio promedio (S/.)
Ingreso
Cantidad
Precio promedio (S/.)
Ingreso
Cantidad
Precio promedio (S/.)
Ingreso
Cantidad
Precio promedio (S/.)
Ingreso
Cantidad
Precio promedio (S/.)
Ingreso

TOTAL VENTAS ESTIMADAS

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

Ao 0
129,600
23.00
2,980,800.00
129,600
23.00
2,980,800.00
181,440
20.00
3,628,800.00
324,000
6.00
1,944,000.00
51,840
22.00
1,140,480.00
254,016
7.00
1,778,112.00
14,452,992.00

Factor de sensibilidad de la cantidad

Factor de sensibilidad del precio
35000
12000
Distribucin de Produccin
Queso mantecoso
Queso Suizo, andino, Edam, Dambo y Gouda
Queso fresco
Manjar Blanco
Mantequilla
Yogurt

25%
15%
35%
15%
4%
6%
100%

3,150,000
1,890,000
4,410,000
1,890,000
504,000
756,000
12,600,000
12,600,000

Rendimiento
Queso mantecoso
Queso Suizo, Edam, Dambo y Gouda
Queso fresco
Manjar Blanco
Mantequilla
Yogurt* con innovacin

12%
11%
12%
50%
30%
98%

PROD. Kg
378,000
207,900
529,200
945,000
151,200
740,880
129600
71280
181440
324000
51840
254016

AOS
Ao 1
1,170,855
396,900
218,295
555,660
992,250
158,760
777,924

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

Ao 2
1,229,398
416,745
229,210
583,443
1,041,863
166,698
816,820

Ao 01
396,900
23.00
9,128,700.00
218,295
23.00
5,020,785.00
555,660
20.00
11,113,200.00
992,250
6.00
5,953,500.00
158,760
22.00
3,492,720.00
777,924
7.00
5,445,468.00
40,154,373.00

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

Nivel de Ventas por Ao

Ao 02
Ao 03
416,745
437,582
23.00 S/.
23.00
9,585,135.00 S/.
10,064,391.75
229,210
240,670
23.00 S/.
23.00
5,271,824.25 S/.
5,535,415.46
583,443
612,615
20.00 S/.
20.00
11,668,860.00 S/.
12,252,303.00
1,041,863
1,093,956
6.00 S/.
6.00
6,251,175.00 S/.
6,563,733.75
166,698
175,033
22.00 S/.
22.00
3,667,356.00 S/.
3,850,723.80
816,820
857,661
7.00 S/.
7.00
5,717,741.40 S/.
6,003,628.47
42,162,091.65 S/.
44,270,196.23

1.0
1.0
360
360
1080000
648000
1512000
648000
172800
259200
4320000

Ao 3
1,290,868
437,582
240,670
612,615
1,093,956
175,033
857,661

12600000
4320000

Ao 4
1,355,411
459,461
252,704
643,246
1,148,653
183,785
900,544

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

Ao 04
459,461
23.00
10,567,611.34
252,704
23.00
5,812,186.24
643,246
20.00
12,864,918.15
1,148,653
6.00
6,891,920.44
183,785
22.00
4,043,259.99
900,544
7.00
6,303,809.89
46,483,706.04

Ao 5
1,423,182
482,434
265,339
675,408
1,206,086
192,974
945,571

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

Ao 05
482,434
23.00
11,095,991.90
265,339
23.00
6,102,795.55
675,408
20.00
13,508,164.06
1,206,086
6.00
7,236,516.46
192,974
22.00
4,245,422.99
945,571
7.00
6,619,000.39
48,807,891.35

Precio
S/.
S/.
S/.
S/.
S/.
S/.

Costo
23.00
23.00
20.00
6.00
22.00
7.00

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

12.45
13.65
12.45
3.00
4.95
1.53

1
1
1
1
1
1

0.5
0.5
0.5
0.5
0.5
0.5

8.3
9.1
8.3
2
3.3
1.02

PRESUPUESTO GENERAL DE PLANTA QUESERA

ACTIVIDAD
Equipamiento
Personal
Insumos
Servicios
Transferencia de tcnologia
TOTAL

ACTIVIDAD
Equipamiento
Personal
Insumos
Servicios
Transferencia de tecnologa
TOTAL

U.M.
Glb.
Planilla
Glb.
Gestin
Glb.

PERSONAL

2,683,890.00
102,000.00
7,147,740.48
9,000.00
9,942,630.48

U.M.
Glb.
Gestin
Global
Gestin
Glb.

EQUIPOS, MOBILIARIO, SUMINISTROS Y MAQUINARIA

Pasteuizador de leche para queso con capacidad para 5,000 Litros
Tanque isotrmico con capacidad para 20,000 litros
Bactofugadora
Tina de proceso de queso con capacidad para 5,000 litros
Fileteadora (rebanadora)
Termoformadora
Tanque de proceso de yogurt
Banco de Hielo (Chiler)
Tanque de enfriamiento de 5,000 litros de leche (3)
Escaner para anlisis de leche/ Centrfuga para grasa
PH metro
Refractrmetro
Equipo para Bao Mara
Equipos de cmputo
Mobiliario
Suministros de uso zootcnico
Camin cisterna Capacidad 10,000 litros
Camioneta 4x4 doble cabina
Motocicleta 200cc (4)
Total

Director
administrador
Contador

AO 00

UM
Profesional
Profesional
Profesional

COSTO TOTAL
2,683,890.00
562,800.00
622,492.01
9,000.00
899,740.00
4,777,922.01

Costo
470,000.00
408,000.00
390,000.00
102,000.00
255,000.00
108,800.00
120,000.00
200,000.00
113,000.00
30,000.00
45,000.00
6,000.00
5,000.00
30,000.00
20,000.00
5,000.00
200,000.00
120,090.00
56,000.00
2,683,890.00
Cantidad
1
1
1

Secretaria
Extensionismo
Microbilogo
Investigacin e innovacin
Procesamiento y produccin
Informacin Estratgica
Operarios
Chofer
TOTAL

Tec
Profesional
Profesional
Profesional
Profesional
Profesional
Tec
Tec.

1
4
2
1
1
1
8
2

U.M.

CANTIDAD/AO

Profesional
Glb
Glb
Glb
Glb

12
12
12
1
12

U.M.

CANTIDAD

Glb.
Glb.
Glb.

1
1
1

Glb.
Glb.
Glb.
Glb.

3
2
1
1
10

Transferencia de tcnologia
CONCEPTO
Curso terico prctico
Gastos por la contratacin de servicios
Materiales de escritorio
Alimentos y bebidas
Gestin
Otros gastos
TOTAL
CONCEPTO
Promocin de productos en Ferias locales y nacionales
Regional
FONGAL Cajamarca
Feria Internacional de Puno
Feria Birregional Cajamarca - Lambayequ
Nacional e Internacional
Feria Lacteos Argentina, Colombia y Urug
Feria Binacional Per - Ecuador (Piura)
Expoalimentaria (Lima)
Mixtura (Lima)
TOTAL

CONCEPTO

U.M.

CANTIDAD

Servicio de Consultora
Pasantas a empresas modelos
Pasanta
Registro de marca, certificaciones de calidad y denomincin de origen
TOTAL
CONCEPTO
Servicio de Consultora
Congreso de productores queseros
TOTAL

Producto
Queso mantecoso

Queso Suizo, andino, Edam, Dambo y Gouda

Queso fresco

2. - Manjar blanco

3. - Mantequilla

4. - Yogurt
TOTAL COSTOS

U.M.

CANTIDAD

Congreso

Variable
Cantidad
Costo (S/.)
Costo Total (S/.)
Cantidad
Costo (S/.)
Costo Total (S/.)
Cantidad
Costo (S/.)
Costo Total (S/.)
Cantidad
Costo (S/.)
Costo Total (S/.)
Cantidad
Costo (S/.)
Costo Total (S/.)
Cantidad
Costo (S/.)
Costo Total (S/.)

Ao 0
S/.

S/.

S/.

S/.

S/.

S/.

129,600
12.45
S/. 1,613,520.00
129,600
13.65
S/. 1,769,040.00
181,440
12.45
S/. 2,258,928.00
324,000
3.00
S/. 972,000.00
51,840
4.95
S/. 256,608.00
254,016
1.53
S/. 388,644.48
7,258,740.48

AO 01

AO 02

562,800.00
19,220,134.47
9,000.00
899,740.00
20,691,674.47

FINANCIAMIENTO ANUAL
AO 03

562,800.00
20,209,281.19
9,450.00

562,800.00
21,247,885.25
9,922.50

20,781,531.19

21,820,607.75

INVERSIN CONTRAPARTIDA
INVENTARIO DE EQUIPOS Y MAQUINARIA
01 Tina quesera de 3,000 litros de capac
03 Tinas queseras de 1,000 litros de cap
01 Marmita para elaborar Manjar Blanco d
01 Marmita para elaborar Manjar Blanco d
01 Tanque para proceso de Yogurt
01 Monobloko para 600 Kg/h. para mozare
01 Descremadora Centrfuga de 5,000 litr
01 Descremadora Centrfuga de 1,000 litr
EQUIPOS
02 Comprensoras de aire de 4.5 HP C/U
MATERIALES
01 Cmara de refrigeracin de 15 TM de
EQUIPOS
03 Cmaras de refrigeracin de 4,000 Kg
MOBILIARIO
02 unidades moviles de 2,000 kg de capa
MAQUINARIA DE TRANSPORTE 01 Unidad movil de 3,000 kg de capacida
01 Unidad movil de 5,000 kg de capacida
01 Termoking de 2,500 kg de capacidad
01 Caldero (generador de vapor) de 40
Total

INFRAESTRUCTURA (PLANTA DE LACTEOS)

Construccin de Planta de Derivados Lc
Total
TOTAL CONTRAPARTIDA

Costo en S/.

Total Mes
6,000.00
4,000.00
2,500.00

Total Anual
6,000.00
4,000.00
2,500.00

72,000.00
48,000.00
30,000.00

1,800.00
2,500.00
2,500.00
4,000.00
2,500.00
2,500.00
750.00
1,300.00

21,600.00
120,000.00
60,000.00
48,000.00
30,000.00
30,000.00
72,000.00
31,200.00
562,800.00

N VECES DE REPLICA ACTIVIDAD (Proyecto)

C.U.
S/.
S/.
S/.
S/.
S/.

1,800.00
10,000.00
5,000.00
4,000.00
2,500.00
2,500.00
6,000.00
2,600.00
46,900.00

7,000.00
150.00
3,600.00
6,000.00
6,545.00

1
1
1
1
1

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

N VECES DE REPLICA ACTIVIDAD (Proyecto)

C.U.

84,000.00
1,800.00
43,200.00
6,000.00
78,540.00
213,540.00
COSTO TOTAL

S/.
S/.
S/.

20,000.00
35,000.00
35,200.00

1
1
1

S/.
S/.
S/.

20,000.00
35,000.00
35,200.00

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

45,000.00
40,000.00
30,000.00
30,000.00

1
1
1
1

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

135,000.00
80,000.00
30,000.00
30,000.00
365,200.00

N VECES DE REPLICA ACTIVIDAD (Proyecto)

C.U.
S/.

48,000.00

S/.
S/.
S/.

N VECES DE REPLICA ACTIVIDAD (Proyecto)

C.U.
S/.

COSTO TOTAL

100,000.00

96,000.00
125,000.00
221,000.00
COSTO TOTAL

S/.
S/.

100,000.00
100,000.00

Costos por Ao
Ao 01
S/.

S/.

S/.

S/.

S/.

S/.

396,900
12.45
S/. 4,941,405.00
218,295
13.65
S/. 2,979,726.75
555,660
12.45
S/. 6,917,967.00
992,250
3.00
S/. 2,976,750.00
158,760
4.95
S/. 785,862.00
777,924
1.53
S/. 1,190,223.72
19,791,934.47

Ao 02
S/.

S/.

S/.

S/.

S/.

S/.

416,745
12.45
S/. 5,188,475.25
229,210
13.65
S/. 3,128,713.09
583,443
12.45
S/. 7,263,865.35
1,041,863
3.00
S/. 3,125,587.50
166,698
4.95
S/. 825,155.10
816,820
1.53
S/. 1,249,734.91
20,781,531.19

Ao 03
S/.

S/.

S/.

S/.

S/.

S/.

437,582
12.45
S/. 5,447,899.01
240,670
13.65
S/. 3,285,148.74
612,615
12.45
S/. 7,627,058.62
1,093,956
3.00
S/. 3,281,866.88
175,033
4.95
S/. 866,412.86
857,661
1.53
S/. 1,312,221.65
21,820,607.75

AO 04

AO 05

562,800.00
22,338,419.52
10,418.63

562,800.00
23,483,480.49
10,939.56

22,911,638.14

24,057,220.05

ERSIN CONTRAPARTIDA
Costo total
187,000.00
255,000.00
153,000.00
125,800.00
108,800.00
237,800.00
159,800.00
578,000.00
5,000.00
153,000.00
714,000.00
136,000.00
76,500.00
127,800.00
115,600.00
176,800.00
3,309,900.00

Costo total
1,000,000.00
1,000,000.00
4,309,900.00

COSTO TOTAL
2,683,890.00
2,916,000.00
113,646,941.40
58,730.68
899,740.00
120,205,302.09

Ao 04
S/.

S/.

S/.

S/.

S/.

S/.

459,461
12.45
S/. 5,720,293.96
252,704
13.65
S/. 3,449,406.18
643,246
12.45
S/. 8,008,411.55
1,148,653
3.00
S/. 3,445,960.22
183,785
4.95
S/. 909,733.50
900,544
1.53
S/. 1,377,832.73
22,911,638.14

Ao 05
S/.

S/.

S/.

S/.

S/.

S/.

482,434
12.45
S/. 6,006,308.66
265,339
13.65
S/. 3,621,876.49
675,408
12.45
S/. 8,408,832.13
1,206,086
3.00
S/. 3,618,258.23
192,974
4.95
S/. 955,220.17
945,571
1.53
S/. 1,446,724.37
24,057,220.05

ACTIVIDAD
Equipamiento
Personal
Insumos
Servicios
Transferencia de tcnologia
TOTAL

U.M.
Glb.
planilla
Glb.
Glb.
Glb.

COSTO TOTAL
2,683,890.00
562,800.00
19,220,134.47
9,000.00
899,740.00
23,375,564.47

Estado de resultados proyectado

Estado de Resultados
(+)Ventas Totales
(-)Costo de produccin directos e indirectos
(=)Utilidad Bruta
(-)Gastos administrativos
(-)Gastos en ventas
(-)Depreciacin/amortizacin
(=)Utilidad Operativa
(-) Gastos Financieros
(+) Ingresos Extraordinarios
(-) Egresos Extraordinarios
(=)Utilidad Neta Antes de Impuestos
(-)Impuesto a la renta (30%)
(=)Utilidad Neta

Indicadores de Rentabilidad
Indicador
Rentabilidad Operativa
Rentabilidad Neta
Rendimiento sobre Inversin

Ao 1
40,154,373.00
20,691,674.47
19,462,698.53

19,462,698.53
0.00
0.00
0.00
19,462,698.53
5,838,809.56
13,623,888.97

Formula
Utilidad Operativa/ Ventas Netas
Utilidad Neta/ Ventas Netas
Utilidad Neta/Inversin

En cuanto a cubrir los Costos de O&M se muestra que es sostenible en el tiempo

Ao 01
48%
34%
137%

Ao 2
42,162,091.65
20,781,531.19
21,380,560.46

Ao 3
44,270,196.23
21,820,607.75
22,449,588.48

Ao 4
46,483,706.04
22,911,638.14
23,572,067.90

Ao 5
48,807,891.35
24,057,220.05
24,750,671.30

21,380,560.46
0.00
0.00
0.00
21,380,560.46
6,414,168.14
14,966,392.32

22,449,588.48
0.00
0.00
0.00
22,449,588.48
6,734,876.54
15,714,711.94

23,572,067.90
0.00
0.00
0.00
23,572,067.90
7,071,620.37
16,500,447.53

24,750,671.30
0.00
0.00
0.00
24,750,671.30
7,425,201.39
17,325,469.91

Ao 02
51%
35%
72%

Ao 03
51%
35%
76%

Ao 04
51%
35%
76%

Ao 05
51%
35%
76%

Flujo de Caja Proyectado

Rubro

Ao 0
14,452,992.00
7,258,740.48
0.00
7,194,251.52
2,683,890.00

Ao 1
40,154,373.00
20,691,674.47
5,838,809.56
13,623,888.97

(+) Ingresos por ventas

(-) Costos y gastos operativos
(-) Impuestos
(=) Flujo de caja operativo ( A )
(-) Inversin
(+) Valor residual
(=) Flujo de inversin ( B )

-2,683,890.00

0.00

Flujo de Caja Econmico (A)+(B)

4,510,361.52

13,623,888.97

Inversin dada
Inversin adicional
TOTAL DE INVERSIN

4,309,900.00
2,683,890.00
-6,993,790.00

Indicadores Econmicos y Financieros del Flujo de Caja

Indicadores
Valor Actual Neto Econmico (VANE) - S/.
Tasa Interna de Retorno (TIRE) - %
COK

Inversin Inicial
f1
f2
f3
f4
f5

-6,993,790.00
13,623,888.97
14,966,392.32
15,714,711.94
16,500,447.53
17,362,369.91

VAN
TIR

48,625,142.14
202%

Ao 2
42,162,091.65
20,781,531.19
6,414,168.14
14,966,392.32

Proyectado
Ao 3
44,270,196.23
21,820,607.75
6,734,876.54
15,714,711.94

Ao 4
46,483,706.04
22,911,638.14
7,071,620.37
16,500,447.53

0.00

0.00

0.00

14,966,392.32

15,714,711.94

16,500,447.53

Resultados
48,625,142.14
202%
12%

Ao 5
48,807,891.35
24,057,220.05
7,425,201.39
17,325,469.91
36,900.00
36,900.00
17,362,369.91