Professional Documents
Culture Documents
PRECIO
CONCEPTO DESCRIPCION CANTIDAD UNITARIO
MAQUINARIAS Y
EQUIPOS 1 S/. 3,529.00
CRISTALERIA 1 S/. 1,914.00
INSUMOS 1 S/. 13,930.00
BARRA 1 S/. 2,000.00
MESAS Y SILLAS 1 S/. 3,000.00
EXTINTORES 3 S/. 200.00
PARLANTES 6 S/. 300.00
EQUIPO DE SONIDO 1 S/. 2,500.00
LUCES 1 S/. 1,600.00
LAPTOP 1 S/. 2,500.00
INSTALACIONES EN
GENERAL 1 S/. 1,000.00
AMBIENTACION 1 S/. 2,000.00
UNIFORME 8 S/. 120.00
GIGANTOGRAFIA 2 S/. 200.00
PUBLICIDAD INICIAL 1 S/. 500.00
SUB TOTAL:
COSTO TOTAL
S/. 3,529.00
S/. 1,914.00
S/. 13,930.00
S/. 2,000.00
S/. 3,000.00
S/. 600.00
S/. 1,800.00
S/. 2,500.00
S/. 1,600.00
S/. 2,500.00
S/. 1,000.00
S/. 2,000.00
S/. 960.00
S/. 400.00
S/. 500.00
S/. 38,233.00
COSTOS DE PRODUCCION
S/. 10,843.00
S/. 8,326.53
CANTIDAD PRECIO TOTAL
COSTOS UNITARRIO X
CONCEPTO CANTIDAD
12 MES
remuneracion S/. - 16
mozos S/. 500.00 4
SUB TOTAL:
COSTOS FIJOS COSTO MENSUAL
Luz S/. 1,000.00
Agua S/. 200.00
mantenimiento de
maquinas y equipos S/. 300.00
alquiler de local S/. 3,500.00 S/. 14,000.00
gastos de difusion ,
musica y sonido S/. 200.00
otros S/. 200.00
SUB TOTAL: S/. 5,400.00
GASTOS GENERALES
CONCEPTO COSTO X MES
utiles de oficina S/. 200.00
utiles de aseo S/. 150.00
movilidad S/. 120.00
telefono internet S/. 120.00
SUB TOTAL: S/. 590.00
GASTOS DE ORGANIZACIÓN Y CONSTITUCION
S/. 15,720.00
S/. 1,200.00
S/. 21,000.00
S/. 1,200.00
S/. 360.00
S/. 18,000.00
S/. 1,440.00
S/. 3,000.00
S/. 1,440.00
S/. 47,640.00
Monto: 20,000.0 soles Interés anual:
Cuotas: 6 mensuales Interés Men:
Sistema: Gracia de capital:
Importe de
Cuotas Capital Interés Saldo
Cuota
cuota final
S/. 20,000.00
S/. 4,514.57 S/. 17,369.73
S/. 4,514.57 S/. 14,491.65
S/. 4,514.57 S/. 11,342.41
S/. 4,514.57 S/. 7,896.46
S/. 4,514.57 S/. 4,125.86
S/. 4,514.57 S/. -
MES 0 MES 1
VENTAS S/. 47,640.00 S/. 47,640.00
(-) costo de ventas S/. 10,843.00 S/. 10,843.00
UTILIDAD BRUTA S/. 36,797.00 S/. 36,797.00
GASTOS INDIRECTOS S/. 17,340.00 S/. 21,710.00
UTILIDAD OPERACIONAL S/. 19,457.00 S/. 15,087.00
GASTOS FINANCIEROS 0 S/. 9,225.20
S/. 5,861.80 S/. 7,701.65 S/. 7,701.65 S/. 7,701.65 S/. 7,701.65
S/. 1,113.74 S/. 1,463.31 S/. 1,463.31 S/. 1,463.31 S/. 1,463.31
S/. 4,748.06 S/. 6,238.33 S/. 6,238.33 S/. 6,238.33 S/. 6,238.33
IAS PROYECTADO
MES 7 MES 8 MES 9 MES 10 MES 11
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15
S/. 38,636.85 S/. 38,636.85 S/. 38,636.85 S/. 38,636.85 S/. 38,636.85
S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00
S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85
S/. - S/. - S/. - S/. - S/. -
S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85
S/. 3,216.10 S/. 3,216.10 S/. 3,216.10 S/. 3,216.10 S/. 3,216.10
S/. 13,710.75 S/. 13,710.75 S/. 13,710.75 S/. 13,710.75 S/. 13,710.75
TOTAL
S/. 593,118.00
S/. 134,995.35
S/. 458,122.65
S/. 256,150.00
S/. 201,972.65
S/. 55,351.21
S/. 146,621.44
S/. 27,858.07
S/. 118,763.37
CONCEPTO COSTOS VARIABLE COSTOS FIJOS
Parámetros
Costo F = 21,710.00
Ventas = 47,640.00
Cventas = 10,843.00
Ventas 28,107.30
(-) Costo Ventas 6,397.30
(=) U.Bruta 21,710.00
(-) C.Fijo 21,710.00
(=) U.Operacion 0.00
b) Indice de absorcion:
Ventas en Peq. 28,107.30
IA = =
Vtas Reales 47,640.00
= 22.76%
= 6,397.30
= 59.00%
= 41.00%
= 59.00%
Flujo
MES 0 MES 1 MES 2 MES 3
Ingresos
Ventas en efectivo S/. 47,640.00 S/. 47,640.00 S/. 47,640.00 S/. 47,640.00
Total Ingresos S/. 47,640.00 S/. 47,640.00 S/. 47,640.00 S/. 47,640.00
Egresos
Costo de Produccion S/. 10,843.00 S/. 10,843.00 S/. 10,843.00 S/. 10,843.00
Pago de administracion S/. 17,340.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00
Pago de impuestos S/. 3,696.83 S/. 1,113.74 S/. 1,113.74 S/. 1,463.31
Total Egresos S/. 31,879.83 S/. 33,666.74 S/. 33,666.74 S/. 34,016.31
Flujo de caja económico S/. 15,760.17 S/. 29,733.43 S/. 34,481.48 S/. 38,879.97
Financiamiento
Préstamo recibido S/. - S/. - S/. - S/. -
Pago de préstamos S/. - S/. 9,225.20 S/. 9,225.20 S/. 9,225.20
Total Financiamiento S/. - S/. 9,225.20 S/. 9,225.20 S/. 9,225.20
Flujo de caja financiero S/. 15,760.17 S/. 20,508.23 S/. 25,256.28 S/. 29,654.77
valor presente beneficios S/. 47,640.00 S/. 47,640.00 S/. 47,640.00 S/. 47,640.00
valor presente costos S/. 31,879.83 S/. 42,891.94 S/. 42,891.94 S/. 43,241.52
TASA 14%
VPB S/.383,753.61
VPC S/.225,525.28
B/C= 1.70
S/.239,279.43
Flujo de caja
MES 4 MES 5 MES 6 MES 7 MES 8 MES 9
S/. 29,654.77 S/. 35,893.10 S/. 42,131.44 S/. 48,369.77 S/. 62,080.52 S/. 75,791.27
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15
S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00
S/. 1,463.31 S/. 1,463.31 S/. 1,463.31 S/. 3,216.10 S/. 3,216.10 S/. 3,216.10
S/. 34,558.46 S/. 34,558.46 S/. 34,558.46 S/. 36,311.25 S/. 36,311.25 S/. 36,311.25
S/. 45,118.30 S/. 51,356.64 S/. 57,594.97 S/. 62,080.52 S/. 75,791.27 S/. 89,502.02
S/. 35,893.10 S/. 42,131.44 S/. 48,369.77 S/. 62,080.52 S/. 75,791.27 S/. 89,502.02
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 43,783.67 S/. 43,783.67 S/. 43,783.67 S/. 36,311.25 S/. 36,311.25 S/. 36,311.25
MES 10 MES 11 Total
INICIAL -38,026.00
TMAR 14.00%
C
INICIAL -S/. 38,026.00
VAN = 0.0000
CALCULO DEL VAN
COMPROBACION DE LA TIR
3,698.3895 3,244.2013 2,845.7907 ======> Flujos de Efectivo Descontados (traìdos del futuro al prese