Plan Financiero - 12-01-2017

DEMAND
40000
35000
30000
25000
Pares
20000
15000
10000
5000
0
2011
AO
T.C.
2014
$2.81
2015
$3.01
2016
$3.34
DEMANDA DE CALZADO DEPORTIVO A BASE DE MICROFIBRA
11
2012
2017
$3.36
2013
2018
$3.81
2019
$3.59
2014
2020
$3.76
2021
$3.94
2015
FIBRA
2015
AO
2011
2012
2013
2014
2015
2016
PARES
14468
17362
20834
25000
30000
36000
2016
2016
2017
1 PEDIDO-Setiembre
1 PEDIDO-Mayo
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
CANTIDAD
1200
960
720
630
630
630
630
5,400
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
2 PEDIDO-Setiemb
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
2017
2018
1 PEDIDO-Mayo
1 PEDIDO-Mayo
CANTIDAD
MEDIDA
1200
960
720
630
630
630
630
5,400
metros
metros
metros
metros
metros
metros
metros
metros
PEDIDO-Setiembre
CANTIDAD
1200
960
720
630
630
630
630
5,400
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
CANTIDAD
MEDIDA
1440
1200
960
720
720
720
720
6,480
metros
metros
metros
metros
metros
metros
metros
metros
2 PEDIDO-Setiembre
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
CANTIDAD
1440
1200
960
720
720
720
720
6,480
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
2019
2020
1 PEDIDO-Mayo
1 PEDIDO-Mayo
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
CANTIDAD
1440
1200
960
960
960
960
960
7,440
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
2 PEDIDO-Setiembre
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
CANTIDAD
1440
1200
960
960
960
960
960
7,440
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
2 PEDIDO-Setiemb
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
2020
2021
1 PEDIDO-Mayo
1 PEDIDO-Mayo
CANTIDAD
1800
1440
1200
1200
1200
1200
1200
9,240
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
2 PEDIDO-Setiembre
CANTIDAD
1800
1440
1200
1200
1200
1200
1200
9,240
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
CANTIDAD
2160
1800
1440
1440
1440
1440
1440
11,160
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
2 PEDIDO-Setiembre
COLORES
Turquesa
Naranja
Amarillo
Negro
Blanco
Verde
Morado
CANTIDAD
2160
1800
1440
1440
1440
1440
1440
11,160
MEDIDA
metros
metros
metros
metros
metros
metros
metros
metros
PERIODO 20
PRIMERA IMPORTAC
CANTIDAD A IMPORTAR :
PRECIO FOB POR METRO:
Costos de importacin para el consumo
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Derechos e impuestos
Ad valoren 5.67%
IGV 16 %
IPM 2%
Tasa de despacho aduanero
Total Deuda Aduanera
Percepcin
Gastos de Nacionalizacin o importacin
BL
Certificado
Comision Bancaria
Devolucin de contenedor
Vistos Buenos
Transporte interno
Agente de Aduana 1.5%
Derecho de Descarga
Total Gastos De importacin

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
Total Costo de importacin

Costo unitario de importacin por metro
PERIODO 2016
PRIMERA IMPORTACIN
Tipo de cambio
5,400 METROS
11.07 USD
e importacin para el consumo
ercial
Importe $
$59,778.00
$500.00
$1,195.56
$61,473.56
2.00%
puestos
5.67%
10%
n o importacin
1.50%
Importe $
$3,485.55
$10,393.46
$1,299.18
$0.00
$15,178.19
$7,665.18
Importe $
$25.00
$40.00
$1,229.47
$180.00
$200.00
$250.00
$922.10
$220.00
Impuesto
S/. 15.03
S/. 24.05
S/. 739.16
S/. 108.22
S/. 120.24
S/. 150.30
S/. 554.37
S/. 132.26
$3,066.57
S/. 1,843.62
USD
$66,830.13
$12.38
S./
S/. 223,212.62
S/. 41.34
3.34
PRIMERA IMPORTAC
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

PER
PRIMERA IMPORTACIN
Tipo de cambio
5,400 METROS
11.07 USD

Importe $
$59,778.00
$1,460.00
$1,195.56
$62,433.56
2.00%
5.67%
3.5%
1.50%
Importe $
$3,539.98
$10,555.77
$1,319.47
$0.00
$15,415.22
$2,724.71
Importe $
$25.00
$40.00
$1,248.67
$180.00
$200.00
$250.00
$936.50
$220.00
Impuesto
S/. 15.12
S/. 24.19
S/. 755.20
S/. 108.86
S/. 120.96
S/. 151.20
S/. 566.40
S/. 133.06
$3,100.17
S/. 1,874.99
USD
$67,878.16
$12.57
S./
S/. 228,070.61
S/. 42.24
PERIODO 2017
SEGUNDA
3.36
Costos de importacin para e

Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

SEGUNDA IMPORTACIN
5,400 METROS
11.07 USD
importacin para el consumo
Importe $
$59,778.00
$1,460.00
$1,195.56
$62,433.56
2.00%
5.67%
3.5%
1.50%
Importe $
$3,539.98
$10,555.77
$1,319.47
$0.00
$15,415.22
$2,724.71
Importe $
$25.00
$40.00
$1,248.67
$180.00
$200.00
$250.00
$936.50
$220.00
$3,100.17
USD
$67,878.16
$12.57
Tipo de cambio
Impuesto
S/. 15.12
S/. 24.19
S/. 755.20
S/. 108.86
S/. 120.96
S/. 151.20
S/. 566.40
S/. 133.06
S/. 1,874.99
3.36
S./
S/. 228,070.61
S/. 42.24
PRIMERA IMPORTA
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

PE
PRIMERA IMPORTACIN
6,480 METROS
11.07 USD

Importe $
$71,733.60
$1,460.00
$1,434.67
$74,628.27
2.00%
5.67%
3.5%
1.50%
Importe $
$4,231.42
$12,617.55
$1,577.19
$0.00
$18,426.17
$3,256.91
Importe $
$25.00
$40.00
$1,492.57
$180.00
$200.00
$250.00
$1,119.42
$220.00
$3,526.99
USD
$80,952.01
$12.49
PERIODO 2018
Tipo de cambio
Impuesto
S/. 17.15
S/. 27.43
S/. 1,023.60
S/. 123.44
S/. 137.16
S/. 171.45
S/. 767.70
S/. 150.88
S/. 2,418.81
3.81
S./
S/. 308,427.17
S/. 47.60
O 2018
SEGUNDA IMPORTACIN
6,480
11.07
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
2.00%
5.67%
3.5%
1.50%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

ORTACIN
Tipo de cambio
METROS
USD
umo
Importe $
$71,733.60
$1,460.00
$1,434.67
$74,628.27
Importe $
$4,231.42
$12,617.55
$1,577.19
$0.00
$18,426.17
$3,256.91
Importe $
$25.00
$40.00
$1,492.57
$180.00
$200.00
$250.00
$1,119.42
$220.00
Impuesto
S/. 17.15
S/. 27.43
S/. 1,023.60
S/. 123.44
S/. 137.16
S/. 171.45
S/. 767.70
S/. 150.88
$3,526.99
S/. 2,418.81
3.81
USD
$80,952.01
$12.49
S./
S/. 308,427.17
S/. 47.60
PRIMERA IMPORTA
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

PE
PRIMERA IMPORTACIN
7,440 METROS
11.07 USD
importacin para el consumo
Importe $
$82,360.80
$1,460.00
$1,647.22
$85,468.02
2.00%
5.67%
3.5%
1.50%
Importe $
$4,846.04
$14,450.25
$1,806.28
$0.00
$21,102.57
$3,729.97
Importe $
$25.00
$40.00
$1,709.36
$180.00
$200.00
$250.00
$1,282.02
$220.00
$3,906.38
USD
$92,573.22
$12.44
PERIODO 2019
Tipo de cambio
Impuesto
S/. 16.14
S/. 25.82
S/. 1,103.56
S/. 116.21
S/. 129.12
S/. 161.40
S/. 827.67
S/. 142.03
S/. 2,521.96
3.59
S./
S/. 332,029.27
S/. 44.63
O 2019
SEGUNDA IMPORTACIN
7,440
11.07
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
2.00%
5.67%
3.50%
1.50%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

ORTACIN
Tipo de cambio
METROS
USD
umo
Importe $
$82,360.80
$1,460.00
$1,647.22
$85,468.02
Importe $
$4,846.04
$14,450.25
$1,806.28
$0.00
$21,102.57
$3,729.97
Importe $
$25.00
$40.00
$1,709.36
$180.00
$200.00
$250.00
$1,282.02
$220.00
Impuesto
S/. 16.14
S/. 25.82
S/. 1,103.56
S/. 116.21
S/. 129.12
S/. 161.40
S/. 827.67
S/. 142.03
$3,906.38
$2,521.96
3.59
USD
$92,573.22
$12.44
S./
S/. 332,029.27
S/. 44.63
PRIMERA IMPORTAC
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

PER
PRIMERA IMPORTACIN
9,240 METROS
11.07 USD

Importe $
$102,286.80
$1,460.00
$2,045.74
$105,792.54
2.00%
Importe $
5.67%
$5,998.44
$17,886.56
$2,235.82
$0.00
$26,120.81
3.50%
$4,616.97
1.50%
Importe $
$25.00
$40.00
$2,115.85
$180.00
$200.00
$250.00
$1,586.89
$220.00
$4,617.74
USD
$114,362.98
$12.38
PERIODO 2020
Tipo de cambio
Impuesto
S/. 16.93
S/. 27.08
S/. 1,432.64
S/. 121.88
S/. 135.42
S/. 169.28
S/. 1,074.48
S/. 148.96
$3,126.67
3.76
S./
S/. 430,195.39
S/. 46.56
O 2020
SEGUNDA IMPORTACIN
9,240
11.07
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
2.00%
5.67%
3.50%
1.50%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

ORTACIN
Tipo de cambio
METROS
USD
umo
Importe $
$102,286.80
$1,460.00
$2,045.74
$105,792.54
Importe $
$5,998.44
$17,886.56
$2,235.82
$0.00
$26,120.81
$4,616.97
Importe $
$25.00
$40.00
$2,115.85
$180.00
$200.00
$250.00
$1,586.89
$220.00
Impuesto
S/. 16.93
S/. 27.08
S/. 1,432.64
S/. 121.88
S/. 135.42
S/. 169.28
S/. 1,074.48
S/. 148.96
$4,617.74
$3,126.67
3.76
USD
$114,362.98
$12.38
S./
S/. 430,195.39
S/. 46.56
PRIMERA IMPORT
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin 10%
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

PE
PRIMERA IMPORTACIN
11,160 METROS
11.07 USD

Importe $
$123,541.20
$1,460.00
$2,470.82
$127,472.02
2.00%
Importe $
5.67%
$7,227.66
$21,551.95
$2,693.99
$0.00
$31,473.61
3.50%
$5,563.10
1.50%
Importe $
$25.00
$40.00
$2,549.44
$180.00
$200.00
$250.00
$1,912.08
$220.00
$5,376.52
USD
$137,605.38
$12.33
PERIODO 2021
Tipo de cambio
Impuesto
S/. 17.72
S/. 28.34
S/. 1,806.53
S/. 127.55
S/. 141.72
S/. 177.15
S/. 1,354.90
S/. 155.89
S/. 3,809.80
3.94
S./
S/. 541,706.53
S/. 48.54
O 2021
SEGUNDA IMPORTACIN
11,160
11.07
Factura comercial
FOB -NINGBO -CHINA
Flete
Seguro
CIF
Ad valoren 5.67%
IGV 16 %
IPM 2%
Percepcin 10%
BL
Certificado
Comision Bancaria
Vistos Buenos
Transporte interno
Derecho de Descarga

AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%
2.00%
5.67%
3.50%
1.50%
AD - VALOREN
Arancel Base
Liberacin
9%
37%
9%*(1-37%) = 5.67%

ORTACIN
Tipo de cambio
METROS
USD
umo
Importe $
$123,541.20
$1,460.00
$2,470.82
$127,472.02
Importe $
$7,227.66
$21,551.95
$2,693.99
$0.00
$31,473.61
$5,563.10
Importe $
$25.00
$40.00
$2,549.44
$180.00
$200.00
$250.00
$1,912.08
$220.00
Impuesto
S/. 17.72
S/. 28.34
S/. 1,806.53
S/. 127.55
S/. 141.72
S/. 177.15
S/. 1,354.90
S/. 155.89
$5,376.52
S/. 3,809.80
3.94
USD
$137,605.38
$12.33
S./
S/. 541,706.53
S/. 48.54
COSTO POR 65 PARES DE FULBITERAS

MATERIALES
Precio
Microfibra
Suela
Forro Badana
Forro Lengua
Forro Puntera
Lona
Espuma
Falsa
Plantilla
Contrafuerte
Hilo
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
42.24
11.02
14.41
7.63
7.63
3.81
8.47
11.86
12.71
4.24
5.51
COSTOS INDIRECTOS DE FABRICACIN
Cantidad Utilizada
*Pegamento
*Cemento
* Primer
* Pasador
* Disolvente
* Pintura
* Tachuelas
* cajas
* Etiquetas
* Terciarizacin de MO
* Accesorios
* Hormas
1/4
1/4
1/8
1
6
6
1
65
COSTO DE PRODUCCION:
LA TERCERIZACION NOS COBRAR 16 SOLES POR PAR INCLUYENDO EL IGV.

Esto consiste en entregar los materiales a la empresa encargada de fabricar el calzado depo
Cantidad Utilizada
Unidad de Medida
8.125
65
4
4
4
4
1
2.71
5.42
1.35
1
mt
pares
mt
mt
mt
mt
plancha
plancha
mt
mt
cono
Unidad de Medida
Precio
gal.
gal.
gal.
paquete
botellas
botellas
caja
cajas
cajas
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,456.03
R PAR INCLUYENDO EL IGV.

presa encargada de fabricar el calzado deportivo.
Precio
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
8.00 S/.
12.00 S/.
15.00 S/.
25.00 S/.
7.20 S/.
7.20 S/.
0.07 S/.
104.00 S/.
4.13 S/.
881.36 S/.
3.25 S/.
74.92 S/.
1,142.11 S/.
343.16
716.10
57.63
30.51
30.51
15.25
8.47
32.15
68.90
5.72
5.51
1,313.92
IGV
1.44
2.16
2.70
4.50
1.30
1.30
0.01
18.72
0.74
158.64
0.59
13.48
205.58
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
TOTAL
61.77
128.90
10.37
5.49
5.49
2.75
1.53
5.79
12.40
1.03
0.99
236.50
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
404.93
845.00
68.00
36.00
36.00
18.00
10.00
37.94
81.30
6.75
6.50
El metro esta s./ 17.00

El metro esta S./ 9.00
La plancha esta s./10.00
La plancha esta S./ 14.00
El metro esta S./15.00
Cada cono esta S./ 6.50
9.44
14.16
17.70
29.50
8.50
8.50
0.08 La caja viene 1000 unidades a S./ 1.00
122.72
4.87
1,040.00
3.84
88.40
1,347.69
metro esta s./ 17.00


plancha esta s./10.00
La plancha esta S./ 14.00
metro esta S./15.00
metro esta S./ 5.00
da cono esta S./ 6.50
a S./ 1.00
Aparado
Cortador
Retocadores
Armadores
Ayudantes
Estampadores
Cocedores
COSTO POR UN PAR DE FULBITERAS

MATERIALES
* Microfibra
*Suela
* Forro Badana
* Forro Lengua
*Forro Puntera
* Lona
*Espuma
* Falsa
* Plantilla
* Contrafuerte
* Hilo
PRECIO S/IGV
S/.
5.28
S/.
11.02
S/.
0.89
S/.
0.47
S/.
0.47
S/.
0.23
S/.
0.13
S/.
0.49
S/.
1.06
S/.
0.09
S/.
0.08
S/.
20.21
COSTOS INDIRECTOS DE FABRICACIN
PRECIO
*Pegamento
*Cemento
* Primer
* Pasador
* Disolvente
* Pintura
* Tachuelas
* cajas
* Etiqueta
* Terciarizacin de MO
* Accesorios
* Hormas
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
0.12
0.18
0.23
0.38
0.11
0.11
0.00
1.60
0.06
13.56
0.05
1.15
17.57
COSTO DE PRODUCCIN UNITARIA
S/.
37.79
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
0.95
1.98
0.16
0.08
0.08
0.04
0.02
0.09
0.19
0.02
0.02
3.64
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
0.02
0.03
0.04
0.07
0.02
0.02
0.00
0.29
0.01
2.44
0.01
0.21
3.16
PRECIO C/IGV
S/.
6.23
S/.
13.00
S/.
1.05
S/.
0.55
S/.
0.55
S/.
0.28
S/.
0.15
S/.
0.58
S/.
1.25
S/.
0.10
S/.
0.10
S/.
23.85
PRECIO C/IGV
S/.
0.15
S/.
0.22
S/.
0.27
S/.
0.45
S/.
0.13
S/.
0.13
S/.
0.00
S/.
1.89
S/.
0.07
S/.
16.00
S/.
0.06
S/.
1.36
S/.
20.73
Zapatillas Fulbiteras Und.

Precio de venta
Venta por mes
IGV s./
Total
Enero
7,400
S/.
S/.
50.85
376,271.19
S/.
S/. 67,728.81
444,000.00
Presupues
Precio de venta
Venta por trimestre
IGV s./
Total
Trimestre 1
26,520
S/.
S/.
50.85
1,348,474.58
S/.
S/. 242,725.42
1,591,200.00
2017
86,400

Precio de venta
Venta por ao
IGV s./
S/.
S/.
50.85
4,393,220.34
Total
S/.
S/. 790,779.66
5,184,000.00
Febrero
7,400
Marzo
7,300
S/.
S/.
50.85 S/.
376,271.19 S/.
50.85
371,186.44
S/.
S/. 67,728.81
444,000.00 S/.
S/. 66,813.56
438,000.00
Presupuesto de ventas 2018

Trimestre 2
25,320
Trimestre 3
25,320
S/.
S/.
50.85 S/.
1,287,457.63 S/.
50.85
1,287,457.63
S/.
S/. 231,742.37
1,519,200.00 S/.
S/. 231,742.37
1,519,200.00
Presupuesto Anual
2018
103,680
2019
124,560
S/.
S/.
50.85 S/.
5,271,864.41 S/.
50.85
6,333,559.32
S/.
S/. 948,935.59
6,220,800.00 S/.
S/. 1,140,040.68
7,473,600.00
Presupuest
Abril
7,200
Mayo
7,000
S/.
S/.
50.85 S/.
366,101.69 S/.
50.85
355,932.20
S/.
S/. 65,898.31
432,000.00 S/.
S/. 64,067.80
420,000.00
Trimestre 4
26,520
S/.
S/.
50.85
1,348,474.58
S/.
S/. 242,725.42
1,591,200.00
2020
149,520
2021
179,520
S/.
S/.
50.85 S/.
7,602,711.86 S/.
50.85
9,128,135.59
S/.
S/. 1,368,488.14
8,971,200.00 S/.
S/. 1,643,064.41
10,771,200.00
Presupuesto de ventas 2017

Junio
6,900
Julio
6,900
S/.
S/.
50.85 S/.
350,847.46 S/.
50.85
350,847.46
S/.
S/. 63,152.54
414,000.00 S/.
S/. 63,152.54
414,000.00
Agosto
7,000
Septiembre
7,200
S/.
S/.
50.85 S/.
355,932.20 S/.
50.85
366,101.69
S/.
S/. 64,067.80
420,000.00 S/.
S/. 65,898.31
432,000.00
Octubre
7,300
Noviembre
7,400
S/.
S/.
50.85 S/.
371,186.44 S/.
50.85
376,271.19
S/.
S/. 66,813.56
438,000.00 S/.
S/. 67,728.81
444,000.00
Diciembre
7,400
S/.
S/.
50.85
376,271.19
S/.
S/. 67,728.81
444,000.00 S/.
5,184,000.00

Precio de venta
Venta por ao
IGV s./
Total
2017
86,400
S/.
S/.
S/.
S/.
50.85
4,393,220.34
790,779.66
5,184,000.00
DETALLE
Al contado
Crdito (30 dias)
Total
85%
15%
Presup
Efectivo
Cuentas por Cobrar
S/.
2017
S/. 5,117,400.00
66,600.00
Presupuesto Anual
2018
103,680
S/.
S/.
S/.
S/.
2019
124,560
50.85
5,271,864.41
948,935.59
6,220,800.00
S/.
S/.
S/.
S/.
Enero
S/.
S/.
50.85
6,333,559.32
1,140,040.68
7,473,600.00
Febrero
377,400.00 S/.
S/.
377,400.00 S/.
377,400.00
66,600.00
444,000.00
Presupuesto de Cuentas por Cobrar

S/.
2018
S/. 5,769,000.00
451,800.00 S/.
2019
S/. 7,302,600.00
171,000.00
2020
149,520
S/.
S/.
S/.
S/.
2021
179,520
50.85
7,602,711.86
1,368,488.14
8,971,200.00
S/.
S/.
S/.
S/.
Marzo
50.85
9,128,135.59
1,643,064.41
10,771,200.00
Abril
S/.
S/.
S/.
372,300.00 S/.
66,600.00 S/.
438,900.00 S/.
367,200.00
65,700.00
432,900.00
S/.
2020
S/. 8,394,600.00
576,600.00 S/.
2021
S/. 10,450,200.00
321,000.00
Mayo
S/.
S/.
S/.
Junio
357,000.00 S/.
64,800.00 S/.
421,800.00 S/.
351,900.00
63,000.00
414,900.00
Julio
S/.
S/.
S/.
Agosto
351,900.00 S/.
62,100.00 S/.
414,000.00 S/.
357,000.00
62,100.00
419,100.00
Septiembre
S/.
S/.
S/.
Octubre
367,200.00 S/.
63,000.00 S/.
430,200.00 S/.
372,300.00
64,800.00
437,100.00
Noviembre
S/.
S/.
S/.
Diciembre
377,400.00 S/.
65,700.00 S/.
443,100.00 S/.
377,400.00
66,600.00
444,000.00
Unidad de Zapatillas Fulbiteras Fabricadas

Costo de Materiales Unitario
Costo de Material por mes
Costo Indirecto de Fabricacin Unitario
Costo Indirecto de Fabricacin por mes
Costo Total de Produccin por mes
IGV
TOTAL
Pres
Costo Indirecto de Fabricacin Unitario
Costo Indirecto de Fabricacin por mes
Costo Total de Produccin por mes
IGV
TOTAL

Costo Indirecto de Fabrucaacion Unitario
Costo Indirecto de Fabricacion por mes
Costo Total de Produccion por mes
IGV
TOTAL
Enero
7,400
Febrero
7,400
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
149,584.29
17.57
130,025.21
279,609.49
50,329.71
329,939.20
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
149,584.29
17.57
130,025.21
279,609.49
50,329.71
329,939.20
Presupuesto de compra 2018

Trimestre 1
26,520
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Trimestre 2
25,320
20.21
536,077.74
17.57
465,982.23
1,002,059.97
180,370.79
1,182,430.76
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
511,820.83
17.57
444,897.06
956,717.89
172,209.22
1,128,927.11
Presupuesto Anual
2017
86,400
2018
103,680
S/.
S/.
20.21 S/.
1,746,497.62 S/.
20.21
2,095,797.14
S/.
17.57 S/.
17.57
S/.
S/.
S/.
S/.
1,518,132.15
3,264,629.77
587,633.36
3,852,263.12
S/.
S/.
S/.
S/.
1,821,758.58
3,917,555.72
705,160.03
4,622,715.75
Presupuest
Marzo
7,300
Abril
7,200
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
147,562.88
17.57
128,268.11
275,830.99
49,649.58
325,480.56
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Trimestre 3
25,320
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
511,820.83
17.57
444,897.06
956,717.89
172,209.22
1,128,927.11
Trimestre 4
26,520
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2019
124,560
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
145,541.47
17.57
126,511.01
272,052.48
48,969.45
321,021.93
20.21
536,077.74
17.57
465,982.23
1,002,059.97
180,370.79
1,182,430.76
2020
149,520
20.21
2,517,867.40
17.57
2,188,640.51
4,706,507.91
847,171.42
5,553,679.34
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
3,022,411.16
17.57
2,627,212.02
5,649,623.18
1,016,932.17
6,666,555.35
Presupuesto de compra 2017

Mayo
7,000
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Junio
6,900
20.21
141,498.65
17.57
122,996.82
264,495.47
47,609.18
312,104.65
2021
179,520
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
3,628,833.94
17.57
3,154,341.24
6,783,175.18
1,220,971.53
8,004,146.71
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
139,477.24
17.57
121,239.72
260,716.96
46,929.05
307,646.01
Julio
6,900
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Agosto
7,000
20.21
139,477.24
17.57
121,239.72
260,716.96
46,929.05
307,646.01
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
141,498.65
17.57
122,996.82
264,495.47
47,609.18
312,104.65
Septiembre
7,200
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Octubre
7,300
20.21
145,541.47
17.57
126,511.01
272,052.48
48,969.45
321,021.93
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
147,562.88
17.57
128,268.11
275,830.99
49,649.58
325,480.56
Noviembre
7,400
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Diciembre
7,400
20.21
149,584.29
17.57
130,025.21
279,609.49
50,329.71
329,939.20
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20.21
149,584.29
17.57
130,025.21
279,609.49
50,329.71
329,939.20
GASTOS ADMINISTRATIVOS
Gerente General
Jefe del rea comercial
Jefe del rea Importaciones
Jefe del rea de Logstica
Asistente Administrativa
Chofer
Vendedor 1
Vendedor 2
Alquiler de Oficina y Almacn
Luz y Agua
Internet y Telfono fijo
Empresa Entel
Depreciacin
Amortizacin
Suministros de Oficina y Limpieza

Portaclips (Una vez al ao)
Caja de clips (Dos veces al ao)
Corrrector (Dos veces al ao)
Resaltadores (Dos veces al ao)
Perforador (Una vez al ao)
Caja de Lapiceros (Dos Veces al ao)
Caja de lapiz (Dos Veces al ao)
Borradores (Dos Veces al ao)
500 hojas ( Tres Veces al ao)
Engrapador (Una vez al ao)
Caja de grapas (Una vez al ao)
Archivadores (Una vez al ao)
Tintas (Seis veces al ao)
Botiqun (Una vez al ao)
tiles de Limpieza (seis veces al ao)
GASTOS DE VENTAS
Comision de Venta (por par)

Viaticos
Folletos - Afiches - Tarjetas Personales
Catalogos
Combustible
Depreciacion del Vehiculo
Gerente general s./

Jefe del rea de Logistica
Asistente administrativo s./
Vendedor 1
Vendedor 2
Chofer
ES SALUD
ONP
Alquiler de oficina y almacn
Luz y agua s./
Internet y Telfono fijo s./
Empresa Entel
Suministro de oficina s./
Gastos Administrativos por mes
IGV
TOTAL
Comisin de Venta
Viticos s./
Seguro
Catlogos s./
Combustible s./
Depreciacin del Vehculo
Gasto de Venta por mes s./
IGV
TOTAL
Presu
Gerente general s./


Vendedor 1
Vendedor 2
Chofer
Es SALUD
ONP
Alquiler de oficina y almacen
Luz y agua s./
Internet y Telefono s./
Empresa Entel
Suministro de oficina s./
Gastos Administrativos por mes s./
IGV
TOTAL
Comision de Venta
Viaticos s./
Seguro
Catalogos s./
Combustible s./
Depresiacion del Vehiculo
Gasto de Venta por mes s./
IGV
TOTAL
Gerente general s./


Vendedor 1
Vendedor 2
Chofer
ES SALUD
ONP
Luz y Agua
Internet y Telefono
Empresa Entel
Suministo de Oficina
Gastos Administrativo
IGV
TOTAL
Comision de Venta
Viaticos
Seguro
catalogos
Combustible
Depreciacion del Vehiculo
Gastos de Ventas
IGV
TOTAL
DMINISTRATIVOS
MENSUAL
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
1,500.00
850.00
850.00
1,000.00
100.00
100.00
200.00
S/.
S/.
S/.
S/.
180.00
18.00
18.00
36.00
S/.
26,100.00
S/.
198.00
CANTIDAD
PRECIO
1
1
2
2
2
1
1
4
2
2
1
8
2
1
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1.69
1.69
5.93
3.39
8.47
2.54
2.54
3.39
15.25
29.66
1.27
40.68
59.32
21.19
42.37
239.41
OS DE VENTAS
MENSUAL
S/.
S/.
S/.
IGV
0.30
84.80
678.00
S/.
S/.
15.26
122.04
S/.
S/.
847.50
74.00
S/.
S/.
152.55
13.32
S/.
1,684.30
S/.
303.17
ENERO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
FEBRERO
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
1,500.00
2,223.00
3,211.00
1,000.00
100.00
100.00
200.00
239.41
31,773.41
295.09
32,068.50
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
S/.
S/.
S/.
30,619.00
252.00
30,871.00
2,220.00 S/.
84.80 S/.
309.32 S/.
678.00
S/.
74.00 S/.
560.71 S/.
3,926.83 S/.
191.04 S/.
4,117.87 S/.
2,220.00
84.80
309.32
847.50
74.00
560.71
3,535.62
221.55
3,757.17
Presupuesto de Gastos Operativos 2018

TRIMESTRE 1
S/.
TRIMESTRE 2
20,700.00 S/.
20,700.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
15,525.00
15,525.00
15,525.00
6,900.00
2,932.50
2,932.50
3,450.00
7,514.10
10,853.70
3,000.00
315.00
315.00
600.00
251.38
106,339.18
806.65
107,145.83
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
15,525.00
15,525.00
15,525.00
6,900.00
2,932.50
2,932.50
2,587.50
7,436.48
10,741.58
3,000.00
315.00
315.00
600.00
105,035.55
761.40
105,796.95
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
7,956.00
267.12
927.96
711.90
889.88
233.10
1,682.12
12,668.08
497.31
13,165.39
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
7,596.00
267.12
309.32
711.90
889.88
233.10
1,682.12
11,689.44
330.28
12,019.72
Presupuesto de Gastos Operativo

2017
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2018
72,000.00
54,000.00
54,000.00
54,000.00
24,000.00
10,200.00
10,200.00
9,750.00
25,933.50
37,459.50
12,000.00
1,200.00
1,200.00
2,400.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
77,400.00
58,050.00
58,050.00
58,050.00
25,800.00
10,965.00
10,965.00
10,537.50
27,883.58
40,276.28
12,000.00
1,260.00
1,260.00
2,400.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
241.10 S/.
368,584.10 S/.
3,067.40 S/.
371651.50
25,920.00
1,017.60
1,237.28
1,956.00
3,390.00
888.00
6,728.49
34,969.59
1,344.83
36314.42
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
253.16
395,150.51
3,091.17
398241.68
31,104.00
1,068.48
1,237.28
2,053.80
3,559.50
932.40
6,728.49
46,683.95
1,345.26
48029.21
TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
1,500.00
850.00
850.00
1,180.00
118.00
118.00
236.00
-
S/.
26,352.00
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
TOTAL
0.31
0.31
1.07
0.61
1.53
0.46
0.46
0.61
2.75
5.34
0.23
7.32
10.68
3.81
7.63
43.09
TOTAL
S/.
S/.
100.06
800.04
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2.00
2.00
7.00
4.00
10.00
3.00
3.00
4.00
18.00
35.00
1.50
48.00
70.00
25.00
50.00
282.50
S/.
S/.
1,000.05
87.32
MARZO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
ABRIL
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
30,619.00
252.00
30,871.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
S/.
S/.
S/.
30,619.00
252.00
30,871.00
S/.
S/.
S/.
2,190.00 S/.
84.80 S/.
309.32 S/.
2,160.00
84.80
309.32
S/.
S/.
S/.
S/.
S/.
74.00
560.71
2,658.12
69.00
2,727.12
74.00
560.71
2,628.12
69.00
2,697.12
S/.
S/.
S/.
S/.
S/.
s 2018
TRIMESTRE 3
S/.
TRIMESTRE 4
18,000.00 S/.
18,000.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
13,500.00
13,500.00
13,500.00
6,000.00
2,550.00
2,550.00
2,250.00
6,466.50
9,340.50
3,000.00
315.00
315.00
600.00
1.78
91,888.78
761.72
92,650.50
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
13,500.00
13,500.00
13,500.00
6,000.00
2,550.00
2,550.00
2,250.00
6,466.50
9,340.50
3,000.00
315.00
315.00
600.00
91,887.00
761.40
92,648.40
7,596.00 S/.
267.12 S/.
7,956.00
267.12
889.88
233.10
1,682.12
10,668.22
202.14
10,870.35
S/.
S/.
S/.
S/.
S/.
S/.
S/.
81,270.00
60,952.50
60,952.50
60,952.50
27,090.00
11,513.25
11,513.25
11,064.38
29,277.75
42,290.09
12,600.00
1,323.00
1,323.00
2,520.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
630.00
889.88
233.10
1,682.12
11,658.22
315.54
11,973.75
Gastos Operativos Anuales

2019
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2020
85,333.50
64,000.13
64,000.13
64,000.13
28,444.50
12,088.91
12,088.91
11,617.59
30,741.64
44,404.59
13,230.00
1,389.15
1,389.15
2,646.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
265.81 S/.
414,908.03 S/.
3,245.73 S/.
418153.76
37,368.00
1,121.90
1,299.14
2,156.49
3,737.48
979.02
7,064.92
53,726.95
1,470.98
55197.93
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
279.11
435,653.43
3,408.01
439061.45
44,856.00
1,178.00
1,364.10
2,264.31
3,924.35
1,027.97
7,418.16
62,032.90
1,544.53
63577.43
Presupuesto de Gastos Operativos 2017

MAYO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
JUNIO
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
30,619.00
252.00
30,871.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
S/.
S/.
S/.
30,619.00
252.00
30,871.00
2,100.00 S/.
84.80 S/.
2,070.00
84.80
S/.
678.00
S/.
S/.
S/.
S/.
S/.
74.00
560.71
2,906.80
135.36
3,042.16
847.50
74.00
560.71
3,106.30
165.87
3,272.17
2021
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
89,600.18
28,350.00
28,350.00
28,350.00
5,355.00
4,725.00
13,579.65
12,198.47
32,278.72
46,624.82
13,891.50
1,458.61
1,458.61
2,778.30
S/.
S/.
S/.
293.06
309,291.92
3,578.41
312870.33
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
53,856.00
1,236.90
1,432.31
2,377.53
4,120.57
1,079.37
7,789.07
71,891.74
1,621.76
73513.50
s 2017
JULIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
AGOSTO
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
1.69
30,620.69
252.31
30,873.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
S/.
S/.
S/.
30,619.00
252.00
30,871.00
S/.
S/.
2,070.00 S/.
84.80 S/.
2,100.00
84.80
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
847.50
74.00
560.71
3,106.30
165.87
3,272.17
74.00
560.71
2,228.80
13.32
2,242.12
SEPTIEMBRE
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
OCTUBRE
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
30,619.00
252.00
30,871.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
S/.
S/.
S/.
30,619.00
252.00
30,871.00
2,160.00 S/.
84.80 S/.
2,190.00
84.80
S/.
600.00
S/.
S/.
S/.
S/.
S/.
74.00
560.71
2,948.80
121.32
3,070.12
74.00
560.71
2,318.80
13.32
2,332.12
NOVIEMBRE
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
DICIEMBRE
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
30,619.00
252.00
30,871.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
4,500.00
4,500.00
2,000.00
850.00
850.00
750.00
2,155.50
3,113.50
1,000.00
100.00
100.00
200.00
S/.
S/.
S/.
30,619.00
252.00
30,871.00
S/.
S/.
2,220.00 S/.
84.80 S/.
2,220.00
84.80
S/.
S/.
S/.
S/.
S/.
S/.
847.50
74.00
560.71
3,226.30
165.87
3,392.17
74.00
560.71
2,378.80
13.32
2,392.12
S/.
S/.
S/.
S/.
S/.
S/.
72,000.00
S/.
24,000.00
S/.
9,750.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
105,750.00
S/.
34,408.88
25,920.00
1,017.60
1,237.28
1,956.00
3,390.00
888.00
36,314.42
EL PUNTO DE EQUILIBRIO ES UNA HERRAMIENTA FINANCIERA QUE PERMITE DETERMINAR E

COSTOS, EXPRESNDOSE EN VALORES, PORCENTAJES Y/O UNIDADES, TAMBIN UN DEC
ANALIZAR ALGUNOS ASPECTOS IMPORTANTES COMO SON LOS COSTOS F
AL OBTENER EL PUNTO DE EQUILIBRIO EN VALOR, SE CONSIDERA LA SIGUIENTE FRMULA:
P.E. $=
Costos Fijos
Costos Variables
_____________
Ventas Totales
1 -
CF
315309.59
CV
27825.6
VENTAS TOTALES
S/.
COSTOS FIJOS
Gerente General
Jefe del rea de Logstica
Asistente Administrativa
Vendedor 1
Vendedor 2
Chofer
Luz y Agua
Internet y Telfono fijo
Empresa Entel
Suministro de oficina
Catalogos
Depreciacin del Vehculo
COSTOS VARIABLES
Comision de Venta
5,184,000.00
S/. 315,309.59
72000
54000
54000
54000
24000
10200
10200
9750
12000
1200
1200
2400
241.10
3390
6728.49
S/. 27,825.60
25920
Viaticos
Combustible
1017.6
888
MITE DETERMINAR EL MOMENTO EN EL CUAL LAS VENTAS CUBRIRN EXACTAMENTE LOS

S, TAMBIN UN DECREMENTO OCASIONAR PRDIDAS, POR TAL RAZN SE DEBERN
SON LOS COSTOS FIJOS, COSTOS VARIABLES Y VENTAS GENERADAS.
REEMPLAZANDO:
315309.593220339
1-(45105.6/5184000)
5,284
315309.593220339
1-
0.01
PARES
Significa que la ventas necesarias para que la empresa no gane ni pierda

deben de ser de S/. 126 651.98, si las ventas estan por encima del punto
de equilibrio la empresa gana y si esta por debajo la empresa pierde. En
trminos de produccin se debe vender ms de 2111 pares al ao para
obtener ganancias.
S/.
317,011.18
CARGO
SUELDO
SUELDO DEL PERSONAL ADMINISTRATIVO

GERENTE GENERAL
ASISTENTE ADMINISTRATIVO
S/.
S/.
6,000.00
2,000.00
S/.
S/.
S/.
4,500.00
850.00
850.00
S/.
S/.
S/.
S/.
4,500.00
4,500.00
1,500.00
23,200.00
SUELDO DEL PERSONAL VENTAS

JEFE DEL REA COMERCIAL
VENDEDOR 1
VENDEDOR 2
SUELDO DEL PERSONAL OPERATIVOS
JEFE DEL REA DE IMPORTACIONES
JEFE DEL REA DE LOGISTICA
CHOFER
TOTAL
CARGO
2017
SUELDO DEL PERSONAL ADMINISTRATIVO

GERENTE GENERAL
ASISTENTE ADMINISTRATIVO
S/.
S/.
87,608.79
28,795.00
S/.
S/.
S/.
64,788.75
12,237.88
12,237.88
S/.
S/.
S/.
S/.
64,788.75
64,788.75
21,596.25
335,245.79
SUELDO DEL PERSONAL VENTAS

JEFE DEL REA COMERCIAL
VENDEDOR 1
VENDEDOR 2
SUELDO DEL PERSONAL OPERATIVOS
JEFE DEL REA DE IMPORTACIONES
JEFE DEL REA DE LOGISTICA
CHOFER
TOTAL
CLCULO DE LA REMUNERACIN MENSUAL

0.1666666667
ASIGNACIN
FAMILIAR
S/.
85.00
S/.
85.00
GRATIFICACIONES
VACACIONES
S/.
S/.
1,014.17
333.33
S/.
S/.
507.08
166.67
S/.
S/.
S/.
750.00
141.67
141.67
S/.
S/.
S/.
375.00
70.83
70.83
750.00 S/.
750.00 S/.
250.00 S/.
3,880.83 S/.
375.00
375.00
125.00
1,940.42
S/.
S/.
S/.
S/.
2018
2019
2020
S/.
S/.
100,750.11
33,114.25
S/.
S/.
115,862.62
38,081.39
S/.
S/.
133,242.01
43,793.60
S/.
S/.
S/.
74,507.06
14,073.56
14,073.56
S/.
S/.
S/.
85,683.12
16,184.59
16,184.59
S/.
S/.
S/.
98,535.59
18,612.28
18,612.28
85,683.12 S/.
85,683.12 S/.
28,561.04 S/.
471,923.59 S/.
98,535.59
98,535.59
32,845.20
542,712.13
S/.
S/.
S/.
S/.
74,507.06 S/.
74,507.06 S/.
24,835.69 S/.
410,368.34 S/.
REMUNERACIN MENSUAL
TOTAL INGR
MENSUAL
C.T.S.
DESCUENTOS DEL TRABAJADOR

TOTAL
ONP
DESCUENTO
S/.
S/.
633.85
208.33
S/.
S/.
8,240.10
2,708.33
S/.
S/.
939.37 S/.
308.75 S/.
939.37
308.75
S/.
S/.
S/.
468.75
88.54
88.54
S/.
S/.
S/.
6,093.75
1,151.04
1,151.04
S/.
S/.
S/.
694.69 S/.
131.22 S/.
131.22 S/.
694.69
131.22
131.22
S/.
S/.
S/.
S/.
468.75
468.75
156.25
2,425.52
S/.
S/.
S/.
S/.
2021
S/.
S/.
153,228.32
50,362.63
S/.
S/.
S/.
113,315.93
21,404.12
21,404.12
S/.
S/.
S/.
S/.
113,315.93
113,315.93
37,771.98
624,118.95
6,093.75 S/.
694.69 S/.
6,093.75 S/.
694.69 S/.
2,031.25 S/.
231.56 S/.
31,531.77 S/. 3,594.62 S/.
694.69
694.69
231.56
3,594.62
SALDO NETO A
PAGAR
APORTE DEL EMPLEADOR

ESSALUD
TOTAL APORTE
S/.
S/.
7,300.73 S/.
2,399.58 S/.
650.33
213.75
S/.
S/.
650.33
213.75
S/.
S/.
S/.
5,399.06 S/.
1,019.82 S/.
1,019.82 S/.
480.94
90.84
90.84
S/.
S/.
S/.
480.94
90.84
90.84
5,399.06 S/.
480.94 S/.
5,399.06 S/.
480.94 S/.
1,799.69 S/.
160.31 S/.
27,937.15 S/. 2,488.58 S/.
480.94
480.94
160.31
2,488.58
S/.
S/.
S/.
S/.
FINANCIAMIENTO
Capital Propio de los Socios

Monto Requerido
TOTAL DE INVERSIN
LEASING FINANCIERO
Capital Propio de los Socios
Monto a Financiar
PRECIO DEL VEHCULO
CrediScotia
Prstamo
TCEA
TEM
S/.
53,827.93
28%
2.08%
Periodo
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Cuota
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
24
25
26
27
28
29
30
31
32
33
34
35
36
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
2,138.53
FINANCIAMIENTO BANCARIO
Leasing Financiero
Monto a Financiar para Capital de Trabajo
TOTAL DE FINANCIAMIENTO
Prstamo
TCEA
TEM
S/.
Periodo
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
157,090.55
28%
2.08%
Cuota
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
19
20
21
22
23
24
S/.
S/.
S/.
S/.
S/.
S/.
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
8,379.57
Socios
o
SIN
40%
60%
100%
Socios
ar
CULO
20%
80%
100%
Inters
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,118.80
1,097.60
1,075.97
1,053.88
1,031.34
1,008.33
984.84
960.86
936.38
911.39
885.89
859.85
833.27
806.15
778.45
750.18
721.33
691.87
661.80
631.11
599.78
567.79
535.15
Amortizacin
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,019.73
1,040.92
1,062.56
1,084.65
1,107.19
1,130.20
1,153.69
1,177.67
1,202.15
1,227.14
1,252.64
1,278.68
1,305.25
1,332.38
1,360.08
1,388.35
1,417.20
1,446.66
1,476.73
1,507.42
1,538.75
1,570.73
1,603.38
Saldo
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
53,827.93
52,808.20
51,767.28
50,704.72
49,620.07
48,512.88
47,382.68
46,228.99
45,051.32
43,849.17
42,622.03
41,369.39
40,090.71
38,785.46
37,453.07
36,092.99
34,704.65
33,287.45
31,840.79
30,364.06
28,856.64
27,317.89
25,747.15
24,143.77
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
501.82
467.80
433.08
397.63
361.45
324.51
286.81
248.32
209.03
168.93
127.99
86.20
43.54
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,636.71
1,670.73
1,705.45
1,740.90
1,777.08
1,814.02
1,851.72
1,890.21
1,929.50
1,969.60
2,010.54
2,052.33
2,094.99
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
ro
tal de Trabajo
MIENTO
100%
Inters
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
22,507.07
20,836.34
19,130.89
17,389.99
15,612.91
13,798.89
11,947.16
10,056.95
8,127.46
6,157.85
4,147.31
2,094.99
0.00
3,265.08
3,158.78
3,050.27
2,939.50
2,826.43
2,711.01
2,593.19
2,472.92
2,350.15
2,224.83
2,096.91
1,966.33
1,833.03
1,696.96
1,558.07
1,416.28
1,271.55
1,123.81
Amortizacin
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
5,114.48
5,220.78
5,329.30
5,440.06
5,553.13
5,668.55
5,786.37
5,906.64
6,029.41
6,154.73
6,282.65
6,413.24
6,546.54
6,682.60
6,821.50
6,963.28
7,108.01
7,255.75
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Saldo
157,090.55
151,976.07
146,755.29
141,425.99
135,985.93
130,432.79
124,764.24
118,977.86
113,071.22
107,041.81
100,887.08
94,604.42
88,191.19
81,644.65
74,962.05
68,140.55
61,177.27
54,069.25
46,813.50
S/.
S/.
S/.
S/.
S/.
S/.
973.01
819.06
661.92
501.51
337.77
170.62
S/.
S/.
S/.
S/.
S/.
S/.
7,406.56
7,560.50
7,717.65
7,878.05
8,041.80
8,208.94
S/.
S/.
S/.
S/.
S/.
S/.
39,406.94
31,846.44
24,128.80
16,250.74
8,208.94
-
S/.
S/.
S/.
140,612.32
210,918.48
351,530.81
S/.
S/.
S/.
13,456.98
53,827.93
67,284.92
CUOTA SIN IGV

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
1,812.31
0
S/.
S/.
S/.
53,827.93
157,090.55
210,918.48
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
326.22
0
2017
Inters
Amortizacin
IGV
S/.
S/.
S/.
11,925.13 S/.
13,737.22 S/.
3,914.60 S/.
2018
8,078.70
17,583.64
3,914.60
2017
Inters
Amortizacin
S/.
S/.
31,655.42 S/.
68,899.36 S/.
2018
12,363.59
88,191.19
2019
S/.
S/.
S/.
3,155.28
22,507.07
3,914.60
INVERSIN INICIAL
ACTIVOS FIJOS
Activos Fijos Tangibles
EQUIPOS DE COMPUTO
Computadora paquete completo
Impresora multifuncin
Impresora Matricial
MUEBLES Y ENSERES
Sillas Movibles
Mini Biblioteca
Muebles para computadoras
VEHCULOS
Camin H-100
Activos Fijos Intangibles

TILES DE SUMINISTRO
tiles de Oficina y Limpieza
OFICINA
Alquiler de oficina y alamacen
GASTOS DE CONSTITUCIN
Trmites y permisos
Patente - Registro de INDECOPI
Adecuacin del Local
Constitucin de la Empresa
TOTAL
CAPITAL DE TRABAJO
Importacin de la Microfibra
Servicio de Terciarizacin (50%)
Publicidad
Combustible
N INICIAL
ACTIVOS FIJOS
S/.
762.71 S/.
3,813.56
S/.
94.07 S/.
94.07
S/.
720.34 S/.
720.34
S/.
36.44 S/.
182.20
S/.
144.07 S/.
144.07
S/.
107.63 S/.
538.14
S/.
67,284.92 S/.
67,284.92
S/.
239.41
1,000.00 S/.
2,000.00
S/.
S/.
S/.
200.00
200.00
1,500.00
S/.
469.00
S/.
223,212.62
S/.
50,169.49
S/.
S/.
678.00
85.00
S/.
CAPITAL DE TRABAJO
TOTAL INVERSIN INICIAL
IGV
TOTAL
S/.
4,627.97
S/.
833.03
S/.
5,461.00
S/.
864.41
S/.
155.59
S/.
1,020.00
67,284.92 S/.
12,111.28
S/.
79,396.20
S/.
S/.
239.41
S/.
239.41
S/.
2,000.00
S/.
2,000.00
S/.
2,369.00
S/.
2,369.00
13,099.91 S/.
90,485.61
S/.
S/.
273,382.11
S/.
763.00
S/.
351,530.81
DEPRECIACIN
Activo Fijo
Cantidad
EQUIPOS DE CMPUTO
Computadora paquete completo
Impresora multifuncin
Impresora Matricial
MUEBLES Y ENSERES
Sillas Mobibles
Mini Biblioteca
Muebles para Computadora
VEHCULOS
Camin H-100
AMORTIZACIN
Activo Fijo Intangibles
Gastos de Constitucin
Valor del Activo
Vida til - Aos
Depreciacin Anual
S/.
3,813.56
S/.
762.71
S/.
94.07
S/.
18.81
S/.
720.34
S/.
144.07
S/.
182.20
10
S/.
18.22
S/.
144.07
10
S/.
14.41
S/.
538.14
10
S/.
53.81
S/.
67,284.92
10
S/.
6,728.49
Depreciacin Anual
Valor
S/.
S/.
2,369.00
20%
Amortizacin Anual
7,740.53
Amortizacin Anual
S/.
473.80
S/.
473.80
Depreciacin Mensual
S/.
S/.
S/.
63.56
1.57
12.01
S/.
S/.
S/.
1.52
1.20
4.48
S/.
560.71
S/.
645.04
Amortizacin Mensual
S/.
39.48
S/.
39.48
PLAN DE
Detalle
IGV Cobrado (ventas)
IGV Pagado (compras)
IGV SUNAT
PAGO DE IMPU
Detalle
Impuesto renta mensual 1.5%
Impuesto renta causado ao
Impuesto renta por pagar siguente ao
Total pago impuesto renta
PLAN DE PAGO DE IGV ANUAL
S/.
S/.
S/.
2017
790,779.66 S/.
609,060.09 S/.
181,719.57 S/.
2018
948,935.59 S/.
713,511.05 S/.
235,424.54 S/.
2019
1,140,040.68
852,557.00
287,483.67
PAGO DE IMPUESTO A LA RENTA ANUAL
2017
2018
2019
65,898
183,592
117,694
65,898
79,078
240,447
161,369
196,772
95,003
299,982
204,978
256,373
S/.
S/.
S/.
2020
1,368,488.14 S/.
1,018,476.70 S/.
350,011.43 S/.
2021
1,643,064.41
1,222,593.29
420,471.12
2020
2021
114,041
378,018
263,978
319,019
136,922
510,196
373,274
400,900
FLUJO DE EFECTIVO
Expresado en Soles (s/)
Detalle
INGRESOS
Cobranzas
Otros ingresos
Total ingresos
EGRESOS
Cuentas por pagar
Gastos Administrativos
Gastos de Ventas
IGV - SUNAT
Inters Leasing
Inters - Prstamo Bancario
Amortizacin - Leasing
Amortizacin - Prstamo Bancario
Impuesto a la Renta
Total egresos
Flujo caja operativo
Saldo inicial caja
Saldo final caja
AO
T.C.
FLUJO DE EFECTIVO
Expresado en Dolares ($)
Detalle
INGRESOS
Cobranzas
Otros ingresos
Total ingresos
EGRESOS
Cuentas por pagar
Gastos de Ventas
IGV - SUNAT
Inters Leasing
Inters - Prstamo Bancario

Impuesto a la Renta
Total egresos
Flujo caja operativo
Saldo inicial caja
Saldo final caja
EFECTIVO
2017
2018
2019
S/.
5,117,400.00 S/.
5,769,000.00 S/.
7,302,600.00
S/.
5,117,400.00 S/.
5,769,000.00 S/.
7,302,600.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,852,263.12
368,584.10
36,314.42
181,719.57
11,925.13
31,655.42
13,737.22
68,899.36
65,898.31
4,630,996.65
486,403.35
351,530.81
837,934.16
4,622,715.75
395,150.51
48,029.21
235,424.54
8,078.70
12,363.59
17,583.64
88,191.19
196,771.70
5,624,308.84
144,691.16
837,934.16
982,625.32
S/.
S/.
S/.
S/.
S/.
5,553,679.34
414,908.03
55,197.93
287,483.67
3,155.28
S/.
22,507.07
S/.
S/.
S/.
S/.
S/.
256,372.87
6,593,304.20
709,295.80
982,625.32
1,691,921.13
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2017
$3.36
2018
$3.81
2019
$3.59
2017
2018
2019
EFECTIVO
1,523,035.71 $
1,514,173.23 $
2,036,040.89
1,523,035.71 $
1,514,173.23 $
2,036,040.89
$
$
$
$
$
$
$
1,146,506.88
109,697.65
10,807.86
54,083.20
3,549.14
9,421.26
4,088.46
1,213,311.22
103,714.04
12,606.09
61,791.22
2,120.39
3,245.04
4,615.13
$
$
$
$
$
1,548,423.61
115,680.68
15,389.76
80,153.44
879.73
6,275.20
$
$
$
$
$
$
$
$
$
$
$
$
$
20,505.76
19,612.59
1,378,272.81
144,762.90
104,622.26
249,385.17
$
$
$
$
$
$
23,147.29
51,646.11
1,476,196.54
37,976.68
219,930.23
257,906.91
$
$
$
$
$
71,479.42
1,838,281.84
197,759.05
273,966.17
471,725.22
2020
2021
S/.
8,394,600.00 S/.
10,450,200.00
S/.
8,394,600.00 S/.
10,450,200.00
S/.
S/.
S/.
S/.
6,666,555.35
435,653.43
63,577.43
350,011.43
S/.
S/.
S/.
S/.
8,004,146.71
309,291.92
73,513.50
420,471.12
S/.
S/.
S/.
S/.
S/.
319,018.87
7,834,816.51
559,783.49
1,691,921.13
2,251,704.61
S/.
S/.
S/.
S/.
S/.
400,899.65
9,208,322.90
1,241,877.10
2,251,704.61
3,493,581.71
2020
$3.76
2021
$3.94
2020
2021
2,231,617.19 $
2,654,580.86
2,231,617.19 $
2,654,580.86
$
$
$
$
1,772,234.48
115,813.94
16,901.40
93,046.90
2,033,229.48
78,566.96
18,674.05
106,808.92
$
$
$
$
$
$
$
$
$
84,807.85
2,082,804.57
148,812.62
449,779.65
598,592.28
$
$
$
$
$
101,837.34
2,339,116.74
315,464.12
571,982.54
887,446.67
FLUJO DE CAJA ECONMICO FINANCIERO

Detalle
INGRESOS
Ventas
Prestamo
Total ingresos
EGRESOS
Costo de produccin
IGV - SUNAT
Gastos de Ventas
Inversin Activo Fijo
Inversin Activo Fijo Intangible
Capital de trabajo
Impuesto a la Renta
Inters - Leasing
Inters- Prstamo Bancario
Total egresos
Depreciacin
Amortizacin
FLUJO DE CAJA ECONOMICO
Prstamo
Pago inters prstamo
Pago amortizacin prstamo
FLUJO DE CAJA FINANCIERO
2017
S/.
5,184,000.00
S/.
5,184,000.00
S/.
S/.
S/.
S/.
3,852,263.12
181,719.57
371,651.50
36,314.42
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
183,592.04
11,925.13
31,655.42
13,737.22
68,899.36
4,751,757.78
7,740.53
473.80
440,456.55
S/.
S/.
S/.
43,580.54
82,636.59
566,673.68
AO
T.C.
2017
$3.36

Detalle
INGRESOS
Ventas
2017
1,542,857.14
Prestamo
Total ingresos
EGRESOS
Costo de produccin
IGV - SUNAT
Gastos de Ventas
Capital de trabajo
Impuesto a la Renta
Inters - Leasing
Total egresos
Depreciacin
Amortizacin
Prstamo
Pago inters prstamo
1,542,857.14
$
$
$
$
1,146,506.88
54,083.20
110,610.57
10,807.86
$
$
$
$
$
$
$
$
$
54,640.49
3,549.14
9,421.26
4,088.46
20,505.76
1,414,213.62
2,303.73
141.01
126,198.78
$
$
$
12,970.40
24,594.22
88,634.16
2018
2019
2020
S/.
6,220,800.00 S/.
7,473,600.00 S/.
8,971,200.00
S/.
6,220,800.00 S/.
7,473,600.00 S/.
8,971,200.00
S/.
S/.
S/.
S/.
4,622,715.75
235,424.54
398,241.68
48,029.21
S/.
S/.
S/.
S/.
5,553,679.34
287,483.67
418,153.76
55,197.93
S/.
S/.
S/.
S/.
6,666,555.35
350,011.43
439,061.45
63,577.43
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
240,447.45
8,078.70
12,363.59
17,583.64
88,191.19
5,671,075.75
7,740.53
473.80
557,938.57
S/.
S/.
299,981.58 S/.
3,155.28
378,018.30
S/.
S/.
S/.
S/.
22,507.07
S/.
S/.
S/.
S/.
6,640,158.63
7,740.53
473.80
841,655.69
20,442.30 S/.
105,774.83 S/.
684,155.70 S/.
S/.
S/.
S/.
S/.
7,897,223.95
7,740.53
473.80
1,082,190.37
3,155.28
22,507.07
867,318.04 S/.
1,082,190.37
2018
$3.81
2019
$3.59
2020
$3.76
2018
2019
2020
1,632,755.91 $
2,083,717.47 $
2,384,900.31
1,632,755.91 $
2,083,717.47 $
2,384,900.31
$
$
$
$
1,213,311.22
61,791.22
104,525.37
12,606.09
$
$
$
$
1,548,423.61
80,153.44
116,585.62
15,389.76
$
$
$
$
1,772,234.48
93,046.90
116,719.92
16,901.40
$
$
$
$
$
$
$
$
$
63,109.57
2,120.39
3,245.04
4,615.13
23,147.29
1,488,471.33
2,031.63
124.36
142,128.59
$
$
83,637.99 $
879.73
100,492.24
$
$
$
6,275.20
$
$
$
$
1,851,345.34
2,158.14
132.10
230,081.89
5,365.43 $
27,762.42 $
109,000.73 $
$
$
$
$
2,099,394.94
2,057.74
125.95
283,321.68
879.73
6,275.20
222,926.96 $
283,321.68
2021
S/.
10,771,200.00
S/.
10,771,200.00
S/.
S/.
S/.
S/.
8,004,146.71
420,471.12
312,870.33
73,513.50
S/.
510,195.64
S/.
S/.
S/.
S/.
9,321,197.30
7,740.53
473.80
1,458,217.02
S/.
1,458,217.02
2021
$3.94
2021
2,736,121.93
2,736,121.93
$
$
$
$
2,033,229.48
106,808.92
79,475.95
18,674.05
129,600.92
$
$
$
$
2,367,789.32
1,966.26
120.36
366,245.99
366,245.99
ESTADO DE RESULTADOS
Ingresos operacionales
Ventas netas
Total Ingresos
Compras
Total Costos de Ventas
UTILIDAD BRUTA
Gastos de administracin
Gastos de Ventas
Otros Gastos
UTILIDAD OPERATIVA
Ingresos Financieros
Gastos Financieros - Leasing
Gastos Financieros - Prstamos Bancario
Ganancia Int. Fianac. Deriv.
UTILIDAD antes de P.T. e I.R.
Participacin Trabajadores
Impuesto a la Renta
UTILIDAD O PERDIDA ACT. CONT.
Ingreso Neto Operaciones Disc.
UTILIDAD NETA DEL EJERCICIO
UTILIDAD ACUMULADA
AO
T.C.
Ventas netas
Total Ingresos
Compras
UTILIDAD BRUTA
Gastos de Ventas
Otros Gastos
UTILIDAD OPERATIVA
Impuesto a la Renta
UTILIDAD ACUMULADA
ULTADOS
2017
2018
S/.
4,393,220.34 S/.
5,271,864.41
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,393,220.34
3,264,629.77
3,264,629.77
1,128,590.57
368,584.10
34,969.59
1,485.83
723,551.05
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
5,271,864.41
3,917,555.72
3,917,555.72
1,354,308.69
395,150.51
46,683.95
1,485.83
910,988.39
S/.
S/.
11,925.13 S/.
31,655.42 S/.
8,078.70
12,363.59
S/.
679,970.51 S/.
890,546.10
S/.
S/.
183,592.04 S/.
496,378.47 S/.
240,447.45
650,098.65
S/.
S/.
496,378.47 S/.
496,378.47 S/.
650,098.65
650,098.65
2017
$3.36
2018
$3.81
2017
2018
ULTADOS
1,307,506.05 $
1,383,691.45
$
$
$
$
$
$
$
$
1,307,506.05
971,616.00
971,616.00
335,890.05
109,697.65
10,407.62
442.21
215,342.57
$
$
$
$
$
$
$
$
1,383,691.45
1,028,229.85
1,028,229.85
355,461.60
103,714.04
12,253.01
389.98
239,104.57
$
$
3,549.14 $
9,421.26 $
2,120.39
3,245.04
202,372.17 $
233,739.13
$
$
54,640.49 $
147,731.69 $
63,109.57
170,629.57
$
$
147,731.69 $
147,731.69 $
170,629.57
170,629.57
2019
2020
S/.
6,333,559.32 S/.
7,602,711.86
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
6,333,559.32
4,706,507.91
4,706,507.91
1,627,051.41
414,908.03
53,726.95
1,485.83
1,156,930.59
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
7,602,711.86
5,649,623.18
5,649,623.18
1,953,088.68
435,653.43
62,032.90
1,485.83
1,453,916.52
S/.
3,155.28
S/.
1,153,775.31 S/.
1,453,916.52
S/.
S/.
299,981.58 S/.
853,793.73 S/.
378,018.30
1,075,898.23
S/.
S/.
853,793.73 S/.
853,793.73 S/.
1,075,898.23
1,075,898.23
2019
$3.59
2020
$3.76
2019
2020
1,765,862.26 $
2,021,101.96
$
$
$
$
$
$
$
$
1,765,862.26
1,312,223.40
1,312,223.40
453,638.87
115,680.68
14,979.63
414.27
322,564.29
$
$
$
$
$
$
$
$
2,021,101.96
1,501,893.62
1,501,893.62
519,208.33
115,813.94
16,490.80
394.99
386,508.60
879.73
321,684.57 $
386,508.60
$
$
83,637.99 $
238,046.58 $
100,492.24
286,016.36
$
$
238,046.58 $
238,046.58 $
286,016.36
286,016.36
2021
S/.
9,128,135.59
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
9,128,135.59
6,783,175.18
6,783,175.18
2,344,960.41
309,291.92
71,891.74
1,485.83
1,962,290.92
S/.
1,962,290.92
S/.
S/.
510,195.64
1,452,095.28
S/.
S/.
1,452,095.28
1,452,095.28
2021
$3.94
2021
$
2,318,747.40
$
$
$
$
$
$
$
$
2,318,747.40
1,723,075.83
1,723,075.83
595,671.57
78,566.96
18,262.09
377.43
498,465.09
498,465.09
$
$
129,600.92
368,864.17
$
$
368,864.17
368,864.17
no hay todo al contado
ESTADO DE SITUACIN FINANCIERA

2017
Detalle
ACTIVO
Activo Corriente
Efectivo y equivalentes efectivo
Cuentas por Cobrar Comerciales
Cuentas por Cobrar - Relacionadas
Total Activo Corriente
Activo no Corriente
Inversiones Inmobiliarias (Neto)
Inversiones Activo Fijo (In. Maq. Eq.) (Neto)
Activos Intangibles
Otros activos
Total Activo No Corriente
S/.
S/.
837,934.16
66,600.00
S/.
904,534.16
S/.
S/.
S/.
S/.
65,036.76
4,134.61
384,316.00
453,487.37
S/.
1,358,021.53
S/.
S/.
S/.
S/.
S/.
82,636.59
119,556.00
335,245.79
117,693.73
655,132.11
S/.
S/.
S/.
65,898.31
65,898.31
721,030.41
Capital Social
Reservas Legales
Resultados Acumulados
Diferencias de Conversacin
S/.
140,612.32
S/.
496,378.47
Total Patrimonio Neto
S/.
636,990.79
TOTAL PASIVO + PATRIMONIO
S/.
1,358,021.20
TOTAL ACTIVO
PASIVO
Pasivo Corriente
Obligaciones Financieras
Cuentas por pagar comerciales - Terceros
Remuneraciones y Participaciones por pagar
Impuesto a la renta
Total pasivo corriente
Pasivo No Corriente
Impuesto a la renta
Total Pasivo no Corriente
TOTAL PASIVO
PATRIMONIO
AO
T.C.
2017
$3.36

2017
Detalle
ACTIVO
Activo Corriente
Activo no Corriente
Activos Intangibles
Otros activos
TOTAL ACTIVO
PASIVO
Pasivo Corriente
Impuesto a la renta
Pasivo No Corriente
Impuesto a la renta
TOTAL PASIVO
$
$
249,385.17
19,821.43
269,206.59
$
$
$
$
$
19,356.18
1,230.54
114,379.76
134,966.48
404,173.07
$
$
$
$
$
24,594.22
35,582.14
99,775.53
35,027.90
194,979.79
$
$
$
19,612.59
19,612.59
214,592.38
41,848.91
147,731.69
$
$
189,580.59
404,172.98
PATRIMONIO
Capital Social
Reservas Legales
2018
2019
2020
S/.
S/.
982,625.32 S/.
451,800.00 S/.
1,691,921.13 S/.
171,000.00 S/.
2,251,704.61
576,600.00
S/.
1,434,425.32 S/.
1,862,921.13 S/.
2,828,304.61
S/.
S/.
57,296.24 S/.
3,660.81 S/.
49,555.71 S/.
3,187.01 S/.
41,815.19
2,713.21
S/.
60,957.04 S/.
52,742.72 S/.
44,528.39
S/.
1,495,382.37 S/.
1,915,663.85 S/.
2,872,833.01
S/.
S/.
S/.
S/.
S/.
105,774.83
143,467.20
410,368.34
161,369.48
820,979.85
S/.
S/.
S/.
S/.
S/.
22,507.07
164,721.60
471,923.59
204,978.19
864,130.45
S/.
S/.
S/.
S/.
S/.
204,573.60
542,712.13
263,977.62
1,011,263.35
S/.
S/.
S/.
196,771.70 S/.
196,771.70 S/.
1,017,751.55 S/.
256,372.87 S/.
256,372.87 S/.
1,120,503.32 S/.
319,018.87
319,018.87
1,330,282.22
S/.
S/.
S/.
140,612.32 S/.
82,954.00 S/.
254,064.00 S/.
140,612.32 S/.
425,286.00 S/.
229,262.00 S/.
140,612.32
1,203,549.00
198,389.00
S/.
477,630.32 S/.
795,160.32 S/.
1,542,550.32
S/.
1,495,381.87 S/.
1,915,663.64 S/.
2,872,832.54
2018
$3.81
2019
$3.59
2020
$3.76
2018
2019
2020
$
$
257,906.91 $
118,582.68 $
471,725.22 $
47,676.58 $
598,592.28
153,283.12
376,489.59 $
519,401.80 $
751,875.40
$
$
15,038.38 $
960.84 $
13,816.65 $
888.57 $
11,116.13
721.28
$
$
15,999.22 $
392,488.81 $
14,705.22 $
534,107.02 $
11,837.41
763,712.81
$
$
$
$
$
27,762.42
37,655.43
107,708.23
42,354.19
215,480.28
6,275.20
45,926.10
131,577.21
57,150.05
240,928.56
$
$
$
$
54,383.77
144,274.38
70,175.71
268,833.85
$
$
$
51,646.11 $
51,646.11 $
267,126.39 $
71,479.42 $
71,479.42 $
312,407.99 $
84,807.85
84,807.85
353,641.71
$
$
$
36,906.12 $
21,772.70 $
66,683.46 $
39,204.18 $
118,574.16 $
63,920.63 $
37,380.32
319,951.00
52,739.65
$
$
125,362.29 $
392,488.68 $
221,698.97 $
534,106.96 $
410,070.98
763,712.68
$
$
$
$
$
2021
S/.
S/.
3,493,581.71
321,000.00
S/.
3,814,581.71
S/.
S/.
34,074.66
2,239.41
S/.
36,314.07
S/.
3,850,895.78
S/.
S/.
S/.
S/.
S/.
727,386.00
247,082.40
624,118.95
373,273.60
1,971,860.96
S/.
S/.
S/.
400,899.65
400,899.65
2,372,760.61
S/.
S/.
S/.
140,612.32
162,056.85
1,175,466.00
S/.
1,478,135.17
S/.
3,850,895.78
2021
$3.94
2021
$
$
887,446.67
81,541.07
968,987.73
$
$
8,655.71
568.859
$
$
9,224.57
978,212.31
$
$
$
$
$
184,772.06
62,764.37
158,539.95
94,819.71
500,896.09
$
$
$
101,837.34
101,837.34
602,733.43
$
$
$
35,718.63
41,166.01
298,594.24
$
$
375,478.88
978,212.31
INFLACIN
2017
0.029

2017
Detalle
ACTIVO
Activo Corriente
Activo no Corriente
Activos Intangibles
Otros activos
TOTAL ACTIVO
PASIVO
Pasivo Corriente
Impuesto a la renta
Pasivo No Corriente
Impuesto a la renta
TOTAL PASIVO
$
$
249,385.17
19,821.43
269,206.59
$
$
$
$
$
19,356.18
1,230.54
114,379.76
134,966.48
404,173.07
$
$
$
$
$
24,594.22
35,582.14
99,775.53
35,027.90
194,979.79
$
$
$
19,612.59
19,612.59
214,592.38
41,848.91
147,731.69
$
$
189,580.59
404,172.98
PATRIMONIO
Capital Social
Reservas Legales
2017
Ventas netas
Total Ingresos
Compras
UTILIDAD BRUTA
Gastos de Ventas
Otros Gastos
UTILIDAD OPERATIVA
Impuesto a la Renta
UTILIDAD ACUMULADA
1,307,506.05
$
$
$
$
$
$
$
$
1,307,506.05
971,616.00
971,616.00
335,890.05
109,697.65
10,407.62
442.21
215,342.57
$
$
3,549.14
9,421.26
202,372.17
$
$
54,640.49
147,731.69
$
$
147,731.69
147,731.69
INFLACIN
2018
0.028
INANCIERA
2017 (C/Inflacin)
2018
2018 (C/Inflacin)
$
$
256,617.34 $
20,396.25 $
257,906.91 $
118,582.68 $
265,128.30
121,902.99
277,013.59 $
376,489.59 $
387,031.29
$
$
$
$
$
19,917.51
1,266.22
117,696.78
138,880.51
415,894.09
$
$
15,038.38 $
960.84 $
15,459.46
987.75
$
$
15,999.22 $
392,488.81 $
16,447.20
403,478.50
$
$
$
$
$
25,307.45
36,614.03
102,669.02
36,043.71
200,634.21
$
$
$
$
$
27,762.42
37,655.43
107,708.23
42,354.19
215,480.28
$
$
$
$
$
28,539.77
38,709.79
110,724.06
43,540.11
221,513.72
$
$
$
20,181.36 $
20,181.36 $
220,815.56 $
51,646.11 $
51,646.11 $
267,126.39 $
53,092.21
53,092.21
274,605.93
$
$
43,062.52 $
$
152,015.91 $
36,906.12 $
21,772.70 $
66,683.46 $
37,939.49
22,382.34
68,550.60
$
$
195,078.43 $
415,893.99 $
125,362.29 $
392,488.68 $
128,872.43
403,478.36
2017 (C/Inflacin)
2018
2018 (C/Inflacin)
1,345,423.73 $
1,383,691.45 $
1,422,434.81
$
$
$
$
$
$
$
$
1,345,423.73
999,792.87
999,792.87
345,630.86
112,878.88
10,709.44
455.04
221,587.51
1,383,691.45
1,028,229.85
1,028,229.85
355,461.60
103,714.04
12,253.01
389.98
239,104.57
$
$
$
$
$
$
$
$
1,422,434.81
1,057,020.28
1,057,020.28
365,414.52
106,618.04
12,596.09
400.90
245,799.49
$
$
$
$
$
$
$
$
$
$
3,652.07 $
9,694.47 $
2,120.39 $
3,245.04 $
2,179.77
3,335.90
208,240.97 $
233,739.13 $
240,283.83
$
$
56,225.06 $
152,015.91 $
63,109.57 $
170,629.57 $
64,876.63
175,407.19
$
$
152,015.91 $
152,015.91 $
170,629.57 $
170,629.57 $
175,407.19
175,407.19
2019
2019 (C/Inflacin)
2020
$
$
471,725.22 $
47,676.58 $
484,933.53 $
49,011.52 $
598,592.28
153,283.12
519,401.80 $
533,945.05 $
751,875.40
$
$
13,816.65 $
888.57 $
14,203.51 $
913.45 $
11,116.13
721.28
$
$
14,705.22 $
534,107.02 $
15,116.97 $
549,062.02 $
11,837.41
763,712.81
$
$
$
$
$
6,275.20
45,926.10
131,577.21
57,150.05
240,928.56
6,450.91
47,212.03
135,261.37
58,750.25
247,674.56
$
$
$
$
54,383.77
144,274.38
70,175.71
268,833.85
$
$
$
71,479.42 $
71,479.42 $
312,407.99 $
73,480.85 $
73,480.85 $
321,155.41 $
84,807.85
84,807.85
353,641.71
$
$
$
39,204.18 $
118,574.16 $
63,920.63 $
40,301.90 $
121,894.24 $
65,710.41 $
37,380.32
319,951.00
52,739.65
$
$
221,698.97 $
534,106.96 $
227,906.55 $
549,061.96 $
410,070.98
763,712.68
$
$
$
$
$
2019
2019 (C/Inflacin)
2020
1,765,862.26 $
1,815,306.41 $
2,021,101.96
$
$
$
$
$
$
$
$
1,765,862.26
1,312,223.40
1,312,223.40
453,638.87
115,680.68
14,979.63
414.27
322,564.29
$
$
$
$
$
$
$
$
1,815,306.41
1,348,965.65
1,348,965.65
466,340.76
118,919.74
15,399.06
425.87
331,596.09
$
$
$
$
$
$
$
$
2,021,101.96
1,501,893.62
1,501,893.62
519,208.33
115,813.94
16,490.80
394.99
386,508.60
879.73 $
904.36
321,684.57 $
330,691.73 $
386,508.60
$
$
83,637.99 $
238,046.58 $
85,979.85 $
244,711.88 $
100,492.24
286,016.36
$
$
238,046.58 $
238,046.58 $
244,711.88 $
244,711.88 $
286,016.36
286,016.36
2020 (C/Inflacin)
2021
2021 (C/Inflacin)
$
$
615,352.86 $
157,575.05 $
887,446.67 $
81,541.07 $
912,295.17
83,824.22
772,927.91 $
968,987.73 $
996,119.39
$
$
11,427.38 $
741.47 $
8,655.71 $
568.86 $
8,898.07
584.79
$
$
12,168.86 $
785,096.76 $
9,224.57 $
978,212.31 $
9,482.86
1,005,602.25
$
$
$
$
55,906.51
148,314.06
72,140.63
276,361.20
$
$
$
$
$
$
$
$
184,772.06
62,764.37
158,539.95
94,819.71
500,896.09
$
$
$
$
$
189,945.68
64,521.77
162,979.07
97,474.67
514,921.18
87,182.47 $
87,182.47 $
363,543.67 $
101,837.34 $
101,837.34 $
602,733.43 $
104,688.78
104,688.78
619,609.97
$
$
$
38,426.97 $
328,909.62 $
54,216.36 $
35,718.63 $
41,166.01 $
298,594.24 $
36,718.75
42,318.66
306,954.88
$
$
421,552.96 $
785,096.64 $
375,478.88 $
978,212.31 $
385,992.28
1,005,602.25
2020 (C/Inflacin)
2021
2021 (C/Inflacin)
2,077,692.81 $
2,318,747.40 $
2,383,672.33
$
$
$
$
$
$
$
$
2,077,692.81
1,543,946.64
1,543,946.64
533,746.17
119,056.73
16,952.54
406.05
397,330.84
2,318,747.40
1,723,075.83
1,723,075.83
595,671.57
78,566.96
18,262.09
377.43
498,465.09
$
$
$
$
$
$
$
$
2,383,672.33
1,771,321.95
1,771,321.95
612,350.37
80,766.83
18,773.42
388.00
512,422.12
$
$
$
$
$
$
$
$
397,330.84 $
498,465.09 $
512,422.12
$
$
103,306.02 $
294,024.82 $
129,600.92 $
368,864.17 $
133,229.75
379,192.37
$
$
294,024.82 $
294,024.82 $
368,864.17 $
368,864.17 $
379,192.37
379,192.37
Ratios de Liquidez
RATIOS
2017
1.38
RATIO DE LIQUIDEZ
INTERPRETACIN
Los resultados de los ratios de los aos 2017 al 2021 han sido superior a 1. Indicando que la em
cubrir los pagos que tiene que cumplir o las obligaciones pendientes . Aparte de tener efectivo para
por cada S/.1 de deuda le quedaba a la empresa
RATIOS
PRUEBA CIDA
2017
Err:508
INTERPRETACIN
Ambos ratios al ser mayor a 1 indican que la empresa
RATIOS
Capital de Trabajo
2017
249402.05
INTERPRETACIN
Como todo los ratios son positivos entonces indican que la empresa cuenta con liquidez. Para el 201
soles luego de haber cubierto toda las deud
Ratios de Apalancamiento
RATIOS
RATIO DE ENDEUDAMIENTO
INTERPRETACIN
2017
1.13
Tanto el ao 2017 hasta el 2020 los ratios son menores que uno por lo tanto indican qu
RATIOS
RATIO DE ENDEUDAMIENTO TOTAL
INTERPRETACIN
2017
53.09%
Este rario nos indica el porcentaje en la cual los activos de la empresa seran financiados por tercero
terceros.
RATIOS
COBERTURA DE INTERESES
INTERPRETACIN
2017
3.70
Para el 2020 las utilidades operativas de la empresa cubren 3.85 veces los intereses a pagar en el pe
aos ser el mismo monto.
2018
1.75
2019
2.16
2020
2.80
2021
1.93
r a 1. Indicando que la empresa tiene una buena liquidez es decir, la empresa puede
arte de tener efectivo para cubrir nuestras deudas obtendremos utilidades. Para el 2017
da le quedaba a la empresa S/.2.28.
2018
Err:508
2019
Err:508
2020
Err:508
2021
Err:508
2020
1817041.26
2021
1842720.75
a 1 indican que la empresa tiene liquidez.
2018
613445.47
2019
998790.68
nta con liquidez. Para el 2018 se puede visualizar la empresa dispondra de 1236607.49
aber cubierto toda las deudas.
2018
2019
2.13
2020
1.41
2021
0.86
1.61
e uno por lo tanto indican que la empresa tiene buena capacidad de pago.
2018
68.06%
2019
58.49%
2020
2021
46.31%
61.62%
eran financiados por terceros. Para el 2019 el 42.53% de los activos son financiados por
terceros.
2018
2019
3.70
2020
3.85
2021
3.85
3.85
s intereses a pagar en el periodo. Analizando todos los periodos se ve que para todos los
er el mismo monto.
Ratios de Rentabilidad
RATIOS
MARGEN BRUTO
INTERPRETACIN
El margen bruto se mantiene igual para todos los aos lo que quiere decir que no ha h
misma proporcin que las ventas. Si analizamos el 2021 podramos decir que por cada
estar disponible para asumir los gastos operativ
RATIOS
MARGEN OPERATIVO
INTERPRETACIN
El margen operativo ha ido incrementando. Si tomamos solo en cuenta el ao 2018

empresa se obtuvo 0.22 soles que estarn a libre disponibilidad para la empresa lueg
MARGEN NETO
INTERPRETACIN
El margen neto para todos los aos ha ido incrementando. Si analizamos el 2017 no
obtendra una utilidad de 15% luego de haber cubierto los gastos ope
RATIOS
ROI
INTERPRETACIN
Como sabemos tenemos que tomar un activo promedio, en nuestro caso el ao inicial
periodo 2019 fue 47.50%, lo que quiere decir que por cada sol invertido en los activo
retorno.
RATIOS
ROE
INTERPRETACIN
Nuevamente se debe empezar con la idea de que el anlisis se inicia a partir del 2017
2020 el resultado es 52.88% en ROE, esto quiere decir que por cada sol invertido dir
conseguido un retorno de 0.5288 So
2017
26%
2018
26%
2016
26%
2020
26%
2021
26%
quiere decir que no ha habido un aumento en los costos, pues han crecido en la
amos decir que por cada sol de ventas que realiza la empresa, 0.26 de ese sol
umir los gastos operativos y financieros.
2017
16%
2018
17%
2019
18%
2020
19%
2021
21%
o en cuenta el ao 2018 esto quiere decir que por cada sol que ha vendido la
dad para la empresa luego de haber cubierto los gastos propios de la misma.
2017
11%
2018
12%
2019
13%
2020
14%
2021
16%
i analizamos el 2017 nos indica que por cada sol que ha vendido la empresa
r cubierto los gastos operativos y financieros de la empresa.
2017
0.00%
2018
47.25%
2019
50.20%
2020
44.94%
2021
43.19%
estro caso el ao inicial fue el 2017 terminando el 2021. Si nos enfocamos en el

ol invertido en los activos de la empresa, estos han producido 0.4750 Soles de
retorno.
2017
77.93%
2018
136.11%
2019
107.37%
2020
69.75%
2021
98.24%
e inicia a partir del 2017 que es nuestro ao de apertura. Si analizamos el ao

or cada sol invertido directamente por los inversionistas en la empresa, se ha
un retorno de 0.5288 Soles.
Anlisis Du Pont 2017
Ventas
4393220.34
menos
E
S
T
A
D
O
D
E
R
E
S
U
L
E
T
S
A
T
D
A
O
D
S
O
D
E
S
I
T
U
A
C
I
O
N
F
I
N
A
N
C
I
E
R
A
Costo de Ventas
Utilidad Neta
dividida entre
3264629.77
Ventas
menos
Gastos Operativos
405039.52
menos
Gastos por Intereses
43580.54
menos
Impuestos
183592.04
Activos corrientes
904,534
ms
Ventas
divididas entre
Activos fijos netos
65,037
Total Activos
Pasivos Corrientes
655,132
Total Pasivos
ms
Deuda a largo plazo
ms
82,637
Patrimonio
Ventas
E
S
T
A
D
O
menos
Costo de Ventas
Gastos Operativos
R
E
S
U
L
T
A
D
O
S
menos
G
E
N
E
R
A
L
Utilidad Neta
dividida entre
3917555.72
Ventas
menos
D
E
B
A
L
A
N
C
E
5271864.41
443320.29
20442.30
menos
Impuestos
240447.45
Activos corrientes
1,434,425
ms
Ventas
divididas entre
Activos fijos netos
57,296
Total Activos
Pasivos Corrientes
820,980
Total Pasivos
ms
Deuda a largo plazo
ms
105,775
Patrimonio
Ventas
E
S
T
A
D
O
menos
Costo de Ventas
Gastos Operativos
R
E
S
U
L
T
A
D
O
S
menos
G
E
N
E
R
A
L
Utilidad Neta
dividida entre
4706507.91
Ventas
menos
D
E
B
A
L
A
N
C
E
6333559.32
470120.82
3155.28
menos
Impuestos
299981.58
Activos corrientes
1,862,921
ms
Ventas
divididas entre
Activos fijos netos
49,556
Total Activos
Pasivos Corrientes
864,130
Total Pasivos
ms
Deuda a largo plazo
ms
22,507
Patrimonio
Ventas
E
S
T
A
D
O
menos
Costo de Ventas
Gastos Operativos
R
E
S
U
L
T
A
D
O
S
menos
G
E
N
E
R
A
L
Utilidad Neta
dividida entre
5649623.18
Ventas
menos
D
E
B
A
L
A
N
C
E
7602711.86
499172.16
0.00
menos
Impuestos
378018.30
Activos corrientes
2,828,305
ms
Ventas
divididas entre
Activos fijos netos
41,815
Total Activos
Pasivos Corrientes
1,011,263
Total Pasivos
ms
Deuda a largo plazo
ms
0
Patrimonio
Ventas
E
S
T
A
D
O
menos
Costo de Ventas
Gastos Operativos
R
E
S
U
L
T
A
D
O
S
menos
G
E
N
E
R
A
L
Utilidad Neta
dividida entre
6783175.18
Ventas
menos
D
E
B
A
L
A
N
C
E
9128135.59
382669.50
0.00
menos
Impuestos
510195.64
Activos corrientes
3,814,582
ms
Ventas
divididas entre
Activos fijos netos
34,075
Total Activos
Pasivos Corrientes
1,971,861
Total Pasivos
ms
Deuda a largo plazo
ms
727,386
Patrimonio
496378.47
Margen de utilidad
neta
11.30%
4393220.34
Rendimiento sobre los

activos (ROA)
multiplicado por
multiplicador por
4393220.34
Rotacin de activos
totales
323.50%
1,358,022
721,030
636,991
Total Pasivos ms
Patrimonio = Total
Activos
entre
Patrimonio
1,358,021
Multiplicador de capital
636,991
650098.65
Margen de utilidad
neta
12.33%
5271864.41

activos (ROA)
multiplicado por
multiplicador por
5271864.41
Rotacin de activos
totales
352.54%
1,495,382
1,017,752
477,630
Total Pasivos ms
Patrimonio = Total
Activos
entre
Patrimonio
1,495,382
477,630
853793.73
Margen de utilidad
neta
13.48%
6333559.32

activos (ROA)
multiplicado por
multiplicador por
6333559.32
Rotacin de activos
totales
330.62%
1,915,664
1,120,503
795,160
Total Pasivos ms
Patrimonio = Total
Activos
entre
Patrimonio
1,915,664
795,160
1075898.23
Margen de utilidad
neta
14.15%
7602711.86

activos (ROA)
multiplicado por
multiplicador por
7602711.86
Rotacin de activos
totales
264.64%
2,872,833
1,330,282
1,542,550
Total Pasivos ms
Patrimonio = Total
Activos
entre
Patrimonio
2,872,833
1,542,550
1452095.28
Margen de utilidad
neta
15.91%
9128135.59

activos (ROA)
multiplicado por
multiplicador por
9128135.59
Rotacin de activos
totales
237.04%
3,850,896
2,372,761
1,478,135
Total Pasivos ms
Patrimonio = Total
Activos
entre
Patrimonio
3,850,896
1,478,135
36.55%
Retorno sobre el Patrimonio

(ROE)
2.13
77.9%
43.47%

(ROE)
3.13
136.1%
44.57%

(ROE)
2.41
107.4%
37.45%

(ROE)
1.86
69.7%
37.71%

(ROE)
2.61
98.2%
FLUJO DE CAJA ECONMICO
Clculo del Coke
La empresa tiene como COK el 17.06%, esto quiere decir que la empresa deja de
percibir un 17.06% de las ganacias por aceptar el proyecto alternativo.
Evaluacin de Negocio (Econmico)
* El VANE di como resultado 2705886.11 unidades monetarias dando a entender

que el proyecto es rentable y se pueden obtener ganancias al finalizar cada ao.
* Con respecto
al indicador TIR tambin di como resultado que el proyecto es rentable ya que la
tasa ndice de retorno es mayor al costo de oportunidad, teniendo como TIRE
189.63%
Clculo del cuadro de Amortizacion y el Flujo de Caja Financiero
Para los primeros aos se ve un dficit en el flujo de caja financiero ya que el

prstamo es pagado en los 3 primeros aos por un total de 36 cuotas. Para los aos
posteriores se tiene como resultado valores positivos entendindose que la empresa
ser rentable ya que despes de haber cumplido con sus obligaciones financieras
an obtienen ganancias al finalizar cada ao.
Para los primeros aos se ve un dficit en el flujo de caja financiero ya que el

prstamo es pagado en los 3 primeros aos por un total de 36 cuotas. Para los aos
posteriores se tiene como resultado valores positivos entendindose que la empresa
ser rentable ya que despes de haber cumplido con sus obligaciones financieras
an obtienen ganancias al finalizar cada ao.
FLUJO DE CAJA ECONMICO

Entradas
Prstamos
Salidas
Capital
Inters
Clculo del WACC (Costo Promedio Ponderado del Capital)
El indicador WACC nos da como resultado 18.45% tambien nos brinda la confianza
para seguir con el proyecto. El WACC es un indicador de descuento, al tener nuestra
totalidad y descontado el % del valor del WACC aun asi se tendran valores positivos,
consignando que la empresa sigue siendo rentable.
Evaluacin Financiera del
Negocio
* El VANF di como resultado 1908119.98 unidades monetarias dando a entender

que el proyecto es rentable y se pueden obtener ganancias al finalizar cada ao,
habiendo descontando las obligaciones financieras del ao correspondiente.
* Con respecto al indicador
TIR tambin di como resultado que el proyecto es rentable ya que la tasa ndice de
retorno es mayor al costo de oportunidad, teniendo como TIRF 207.66%
habiendo descontando las obligaciones financieras del ao correspondiente.

* Con respecto al indicador
TIR tambin di como resultado que el proyecto es rentable ya que la tasa ndice de
retorno es mayor al costo de oportunidad, teniendo como TIRF 207.66%
Calculo del Pri
El tiempo que tarda en recuperarse la inversion total inicial es del periodo de 3

aos. A menos tiempo de retorno para la recuperacin del dinero invertido se
considerar ms atractivo el proyecto para poder ejecutarlo.
-351,530.81
2017
2018
440,456.55
Rf =
1.09%
a =
0.77
Rm =
RP =
Inflac =
15.00%
2.32%
2.94%
COKe
17.06%
COKe
VANE
TIRE
B/C e
557,938.57
_=_+(__ )+
17.06%
2,196,280.13
153.82%
7.25
53,827.93
3.00
28.00%
28,809.04
Prstamo
n
TCEA
CUOTA
ao
0
1
2
deuda
Inters
53,827.93
40,090.71
15,071.82
11,225.40
22,507.07
6,301.98
2017
2018
53,827.93
440,456.55
557,938.57
-351,530.81
13,737.22
15,071.82
17,583.64
11,225.40
-297,702.87
411,647.51
529,129.53
Detalle
Cant
Deuda (D)
721,030
53.09%
Patrimonio (E)
636,991
46.91%
Total Pas+Pat.
1,358,021
100.00%
Impuesto a la Renta
27.00%
WACC
18.85%
COKf
VANF
TIRF
B/C - F
18.85%
1,449,626.21
164.30%
6.80
Suma de ingresos
Suma de egresos
-297,702.87
Vida Util
411,647.51
529,129.53
Inversin Total Inicial
0
1
2
3
4
Flujos Efec Actualizado
-297,702.87
411,647.51
529,129.53
812,846.65
1,082,190.37
PRI =
PRI =
PRI =
2
2
+
Aos y 9 meses
2019
2020
841,655.69
1,082,190.37
2021
1,458,217.02
_+(__ )++
Otro indicador que nos muestra que el proyecto se debe realizar por ser
viable es el de Beneficio/Costo ya que se tiene un valor que supera a la
unidad, dando a entender que se obtendr ganacias despes de haber
cubierto las obligaciones, costos y gastos que tenga la empresa.
amorti
cuota
13,737.22
17,583.64
28,809.04
28,809.04
saldo
53,827.93
40,090.71
22,507.07
22,507.07
28,809.04
0.00
2019
2020
2021
841,655.69
1,082,190.37
1,458,217.02
22,507.07
6,301.98
0.00
0.00
0.00
0.00
812,846.65
1,082,190.37
1,458,217.02
=/(+)_ (1)+/(+) _
Otro indicador que nos mues

realizar por ser viable es el d
tiene un valor que supera a
que se obtendra ganacias de
obligaciones en un 1.75 .
2,976,069.12
S/. 437,957.94
812,846.65
1,082,190.37
Costo no Recuperado
113,944.63
643,074.16
1,455,920.81
2,538,111.18
643,074.16
812,846.65
0.7911383572
9.49
ebe realizar por ser

or que supera a la
despes de haber
a empresa.
1884424.51
376263.38
407159.11
524687.98
indicador que nos muestra que el proyecto se debe

zar por ser viable es el de Beneficio/Costo ya que se
un valor que supera a la unidad, dando a entender
se obtendra ganacias despues de haber cubierto las
aciones en un 1.75 .
576314.04
663386.42
FLUJO DE CAJA ECONMICO FIN

Detalle
INGRESOS
Ventas
Prstamo
Total ingresos
EGRESOS
Costo de produccin
IGV - SUNAT
Gastos de Ventas
Capital de trabajo
Impuesto a la Renta
Inters - Leasing
Total egresos
Depreciacin
Amortizacin
Prstamo
Pago interes prstamo
0
4,608
273,382
277,991
-277,991
210,918
-67,072
ANLISIS DE ESCENARIOS: CAMBIO EN EL PRECIO DE VENTA

CAMBIO%
ESCENARIO
10.0%
OPTIMISTA 1
20.0%
OPTIMISTA 2
0.0%
Proyectado
-10.0%
PESISMISTA 1

2017
2018
2019
3,748,896
5,398,410
6,485,590
3,748,896
5,398,410
6,485,590
3,852,263
181,720
371,652
36,314
4,622,716
235,425
398,242
48,029
5,553,679
287,484
418,154
55,198
183,592
11,925
31,655
13,737
68,899
4,751,758
7,741
474
-994,647
240,447
8,079
12,364
17,584
88,191
5,671,076
7,741
474
-264,451
299,982
3,155
6,640,159
7,741
474
-146,354
43,581
82,637
-868,430
20,442
105,775
-138,234
3,155
22,507
-120,692
22,507
DE VENTA
PRECIO US$
66.00
72.00
60.00
54.00
VANE
222788.38
467338.96
2,196,280.13
-266,473.25
TIRE
49.45%
81.43%
153.82%
-43%
2020
2021
7,785,207
9,347,247
7,785,207
9,347,247
6,666,555
350,011
439,061
63,577
8,004,147
420,471
312,870
73,514
378,018
510,196
7,897,224
7,741
474
-103,802
9,321,197
7,741
474
34,264
-103,802
34,264
VANF
376386.413395354
613402.1435185
1,449,626.21
-98082.345246
TIRF
123.91%
187.12%
164.30%
-22%
Presupuesto Anual
to Anual
2017
86,400
2018
103,680
2019
124,560
2020
149,520
2021
179,520

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DEMAND

DEMANDA DE CALZADO DEPORTIVO A BASE DE MICROFIBRA

Total Gastos De importacin

Total Costo de importacin

e importacin para el consumo

Total Gastos De importacin

Total Costo de importacin

e importacin para el consumo

Costos de importacin para e

Total Gastos De importacin

Total Costo de importacin

Total Gastos De importacin

Total Costo de importacin

e importacin para el consumo

Total Gastos De importacin

Total Costo de importacin

Total Gastos De importacin

Total Costo de importacin

Total Gastos De importacin

Total Costo de importacin

Total Gastos De importacin

Total Costo de importacin

e importacin para el consumo

Total Gastos De importacin

Total Costo de importacin

Total Gastos De importacin

Total Costo de importacin

e importacin para el consumo

Total Gastos De importacin

Total Costo de importacin

COSTO POR 65 PARES DE FULBITERAS

COSTOS INDIRECTOS DE FABRICACIN

LA TERCERIZACION NOS COBRAR 16 SOLES POR PAR INCLUYENDO EL IGV.

R PAR INCLUYENDO EL IGV.

El metro esta s./ 17.00

metro esta s./ 17.00

El metro esta S./ 4.50

COSTO POR UN PAR DE FULBITERAS

COSTOS INDIRECTOS DE FABRICACIN

COSTO DE PRODUCCIN UNITARIA

Zapatillas Fulbiteras Und.

Zapatillas Fulbiteras Und.

Presupuesto de ventas 2018

Presupuesto de ventas 2017

Zapatillas Fulbiteras Und.

Presupuesto de Cuentas por Cobrar

Unidad de Zapatillas Fulbiteras Fabricadas

Unidad de Zapatillas Fulbiteras Fabricadas

Presupuesto de compra 2018

Presupuesto de compra 2017

Suministros de Oficina y Limpieza

Comision de Venta (por par)

Gerente general s./

Jefe del rea comercial

Asistente administrativo s./

Gerente general s./

Asistente administrativo s./

Presupuesto de Gastos Operativos 2018

Presupuesto de Gastos Operativo

Gastos Operativos Anuales

Presupuesto de Gastos Operativos 2017

EL PUNTO DE EQUILIBRIO ES UNA HERRAMIENTA FINANCIERA QUE PERMITE DETERMINAR E

AL OBTENER EL PUNTO DE EQUILIBRIO EN VALOR, SE CONSIDERA LA SIGUIENTE FRMULA:

MITE DETERMINAR EL MOMENTO EN EL CUAL LAS VENTAS CUBRIRN EXACTAMENTE LOS