Costo de

capital

11.84%

Valor
Actual Neto
Econmico
(VANE)
Beneficio/C
osto (B/C)
Tasa
Interna de
Retorno
Econmico
Inversin
inicial

Periodo
0

TOTAL

Costo de
capital
Valor
Actual Neto
financiero
(VANF)
Beneficio/C
osto (RBC)

23.67%

-948544.00

4.632456997

Ingresos

948544.00

1062225.00

2124450.00

2124450.00

2124450.00

2124450.00

2124450.00

2124450.00

2124450.00

2124450.00

10

2409013.20

Tasa
Interna de
Retorno
(TIR)

116.69%

Inversin
inicial

Periodo
0
1
2
3
4
5
6
7
8
9
10
TOTAL

Ingresos

948544.00
1062225.00
2124450.00
2124450.00
2124450.00
2124450.00
2124450.00
2124450.00
2124450.00
2124450.00
2124450.00

Egresos

Beneficio neto

Descuento
23.67%

VANE

DESCUENTO
11.84%

VANE

948544.00

702168.91
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82

360056.09

0.81

858915.14

0.89

627809.22

720112.18

0.65

1388965.41

0.80

1122768.09

720112.18

0.53

1123196.72

0.71

1003820.67

720112.18

0.43

908202.38

0.64

897652.73

720112.18

0.35

734422.37

0.57

802579.06

720112.18

0.28

593783.78

0.51

717616.63

720112.18

0.23

480125.70

0.46

641641.95

720112.18

0.18

388349.46

0.41

573672.00

720112.18

0.15

313993.71

0.37

513004.61

1004675.38

0.12

287877.08

0.33

458656.73

7077831.72

-1229933.97

7359221.70

Egresos

702168.91
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82
1404337.82

Beneficio neto

948544.00
360056.09
720112.18
720112.18
720112.18
720112.18
720112.18
720112.18
720112.18
720112.18
720112.18

Descuento
23.67%

0.81
0.65
0.53
0.43
0.35
0.28
0.23
0.18
0.15
0.12

VANF

290367.81
468335.18
377689.67
304588.44
245635.84
198093.42
159752.76
128832.87
103897.47
83788.29
2360981.74

Descuento
105%

0.49
0.24
0.12
0.06
0.03
0.01
0.01
0.00
0.00
0.00

VANF

175637.12
171353.28
83586.97
40774.13
19889.82
9702.35
4732.85
2308.71
1126.20
549.37
509660.80

1062225

2124450

2124450

2124450

2124450

2124450

2124450

702168.91

1404337.82

1404337.82

1404337.82

1404337.82

1404337.82

1404337.82

360056.09

720112.18

720112.18

720112.18

720112.18

720112.18

720112.18

VANE=

2124450

2124450

2124450

1404337.82

1404337.82

1404337.82

720112.18

720112.18

720112.18

RUBROS

COSTOS
DIRECT
OS

Carne de cuy

19008

38016

38016

38016

38016

38016

231552

463104

463104

463104

463104

463104

10800

21600

21600

21600

21600

21600

4000.00

8000.00

8000.00

8000.00

8000.00

8000.00

Electricidad

9450

18900

18900

18900

18900

18900

Agua para el
proceso y
matadero

12150

24300

24300

24300

24300

24300

Materiales
indirectos
(envases, etiq)

30240.00

60480.00

60480.00

60480.00

60480.00

60480.00

Costo envases

10800

21600

21600

21600

21600

21600

Costo cajas

19440

38880

38880

38880

38880

38880

4406.4

8812.8

8812.8

8812.8

8812.8

8812.8

2700

5400

5400

5400

5400

5400

5400

10800

10800

10800

10800

10800

Transporte

24300

48600

48600

48600

48600

48600

Publicidad

13500

27000

27000

27000

27000

27000

Insumos
Mano de obra
directa
COSTOS
INDIRE
CTOS

Suministros
(agua, luz)

Costo
etiquetas
OtrosGIF (Gs de
manten.,
limpieza)
Mantenimient
o
Limpieza

Subtotal
IGV 18%
TOTAL

10

38016

38016

38016

38016

463104

463104

463104

463104

21600

21600

21600

21600

8000.00

8000.00

8000.00

8000.00

18900

18900

18900

18900

24300

24300

24300

24300

60480.00

60480.00

60480.00

60480.00

21600

21600

21600

21600

38880

38880

38880

38880

8812.8

8812.8

8812.8

8812.8

5400

5400

5400

5400

10800

10800

10800

10800

48600

48600

48600

48600

27000

27000

27000

27000