INGRESOS DEL PROYECTO (CURVA DE APRENDIZAJE DEL PROYECTO

HORIZONTE DE PLANEAMIENTO DEL PROYECTO

RUBROS
1
80%

CAPACIDAD UTILIZADA (En %)

1. PRODUCTOS (En Unidades)
a) Pan especial
b) Pan wanka chico
c) Pan wanka grande
2. PRECIOS DEL PRODUCTO (En Soles)

S/.1,198,400.00

a) Pan especial
b) Pan wanka chico
c) Pan wanka grande
3. INGRESOS BRUTOS
. Ingreso Bruto a
. Ingreso Bruto b
. Ingreso Bruto c
TOTAL INGRESOS

2
85%
S/.1,273,300.00

3
90%
S/.1,348,200.00

S/.243,600.00
S/.688,800.00
S/.266,000.00

S/.258,825.00
S/.731,850.00
S/.282,625.00

S/.274,050.00
S/.774,900.00
S/.299,250.00

S/.2.00
S/.1.00
S/.1.50

S/.2.00
S/.1.00
S/.1.50

S/.2.00
S/.1.00
S/.1.50

S/.487,200.00
S/.688,800.00
S/.399,000.00

S/.517,650.00
S/.731,850.00
S/.423,937.50

S/.548,100.00
S/.774,900.00
S/.448,875.00

S/.1,575,000.00

S/.1,673,437.50

S/.1,771,875.00

COSTOS DEL PROYECTO

HORIZONTE DE PLANEAMIENTO DEL PROYECTO

RUBROS
1. COSTOS DIRECTOS (a + b)
a) Materiales
b) Mano de obra directa

S/.568,816.00
S/.554,680.00
S/.14,136.00
S/.151,242.24

S/.603,483.50
S/.589,347.50
S/.14,136.00
S/.159,117.24

S/.638,151.00
S/.624,015.00
S/.14,136.00
S/.166,992.24

a) Mano de obra indirecta

b) Gastos indirectos
c) Depreciacin y amortizacin
3. GASTOS DE ADMINISTRACION Y
VENTAS (a+b)
a) sueldos
b) Otros gastos de administracin y ventas

S/.18,000.00
S/.126,000.00
S/.7,242.24
S/.102,870.00

S/.18,000.00
S/.133,875.00
S/.7,242.24
S/.107,791.88

S/.18,000.00
S/.141,750.00
S/.7,242.24
S/.112,713.75

S/.24,120.00
S/.78,750.00

S/.24,120.00
S/.83,671.88

S/.24,120.00
S/.88,593.75

4. GASTOS FINANCIEROS
TOTAL GENERAL (1 + 2 + 3 + 4)
COSTO UNITARIO PROMEDIO

S/.13,054.49
S/.835,982.73

S/.13,054.49
S/.883,447.10

S/.13,054.49
S/.930,911.48

2. COSTOS INDIRECTOS (a + b + c)

CUADRO DE SERVICIO DE DEUDA

PERIODOS (trimestral)

PRESTAMO

INTERESES

AMORTIZACION

1
2
3
4
5
6
7
8
tortal

S/.84,661.50
S/.74,078.81
S/.63,496.13
S/.52,913.44
S/.42,330.75
S/.31,748.06
S/.21,165.38
S/.10,582.69

S/.2,471.80
S/.2,471.80
S/.2,471.80
S/.2,471.80
S/.2,471.80
S/.2,471.80
S/.2,471.80
S/.2,471.80
S/.19,774.42

S/.10,582.69
S/.10,582.69
S/.10,582.69
S/.10,582.69
S/.10,582.69
S/.10,582.69
S/.10,582.69
S/.10,582.69
S/.84,661.50

ESTADO DE PERDIDAS Y GANANCIAS DEL PROYECTO

HORIZONTE DE PLANEAMIENTO DEL PROYECTO

RUBROS
CAPACIDAD UTILIZADA
1. INGRESOS BRUTOS
2. COSTO DE PRODUCCION
Costos Directos
Costos Indirectos
3. UTILIDAD BRUTA (1-2)

1
2
80%
85%
S/.1,575,000.00 S/.1,673,437.50
S/.720,058.24
S/.762,600.74
S/.568,816.00
S/.603,483.50
S/.151,242.24
S/.159,117.24
S/.854,941.76

S/.910,836.76

3
90%
S/.1,771,875.00
S/.805,143.24
S/.638,151.00
S/.166,992.24
S/.966,731.76

4. GASTOS DE ADMINISTRACIN Y VENTAS

S/.102,870.00

S/.107,791.88

S/.112,713.75

5. UTILIDAD OPERACIN ( 3-4)

6. GASTOS FINANCIEROS
7. UTILIDAD IMPONIBLE (5-6)
8. IMPUESTO RENTA
9. UTILIDAD NETA (7-8)
10. DIVIDENDOS
11. UTILIDAD DESPUES DE DIVIDENDOS

S/.752,071.76
S/.13,054.49
S/.739,017.27
S/. 221,705.18
S/.517,312.09
S/. 362,118.46
S/.155,193.63

S/.803,044.89
S/.13,054.49
S/.789,990.40
S/. 236,997.12
S/.552,993.28
387095.2937
S/.165,897.98

S/.854,018.01
S/.13,054.49
S/.840,963.52
S/. 252,289.06
S/.588,674.46
412072.125
S/.176,602.34

UTILIDAD ACUMULADA

S/. 206,924.84

S/. 221,197.31

S/. 235,469.79

PROYECCION DE CAPITAL DE TRABAJO

HORIZONTE DE PLANEAMIENTO DEL

RUBROS

0
1

1. ACTIVO CORRIENTE
EFECTIVO
EXISTENCIAS
2. PASIVO CORRIENTE
CUENTAS POR PAGAR
CAPITAL DE TRABAJO NETO (1-2)

S/. 220,500.00

S/. 234,281.25

S/. 94,500.00
S/. 126,000.00

S/. 100,406.25
S/. 133,875.00

S/. 199,733.33

S/. 212,216.67

S/. 199,733.33

S/. 212,216.67

S/. 20,766.67

S/. 22,064.58

CAPITAL DE TRABAJO INCREMENTAL

S/. 20,766.67

S/. 22,064.58

DEPRECIACION DE ACTIVOS FIJOS Y AMORTIZACIN DE

Deprec
RUBROS

VALOR EN
LIBROS
-1

VIDA UTIL
ACTIVO

Ao 1

I. ACTIVOS FIJOS
1. Terrenos
2. Obras civiles
3. Maquinaria y equipo
4. Muebles y enseres
II. ACTIVOS NOMINALES
1. Gastos de Organiz. y adm.
2. Estudios
TOTAL DEPRECIACION Y AMORTIZACIN (I + II)

S/. 109,442.00
S/. 22,654.00
S/. 49,678.00
S/. 24,642.00
S/. 12,468.00
S/. 7,941.00
S/. 4,674.00
S/. 3,267.00
S/. 117,383.00

S/. 6,448.14
5
5
5
5
5
5

DEPRECIAC. Y AMORT. ACUMULADA

S/. 1,490.34
S/. 2,464.20
S/. 2,493.60
S/. 794.10
S/. 467.40
S/. 326.70
S/. 7,242.24
S/. 7,242.24

DA: Depreciacin acumulada. VL : Valor de liqu

GANANCIAS IMPOSITIVA
HORIZONTE DE PLANEAMIENTO DEL PROYECTO

RUBROS
1. INTERESES
2. GANANCIA IMPOSITIVA
3. IMPUESTO A LA RENTA
4. IMPUESTO CORREGIDO ( 2+3 )

1
S/.2,471.80
S/. 206,924.84
S/. 221,705.18
S/. 428,630.02

2
S/.2,471.80
S/. 221,197.31
S/. 236,997.12
S/. 458,194.43

3
S/.2,471.80
S/. 235,469.79
S/. 252,289.06
S/. 487,758.84

ESTADO DE FUENTE Y USO DE FONDOS DEL PROYECTO

(En Unidades Monetarias)

VIDA UTIL DEL PROYECTO

RUBROS

0
1

1. FUENTES
Utilidad neta
Depreciacin
Aporte propio
Financiamiento
2. USOS
Inv. Fija y Nominal

S/.644,705.23

S/.680,386.42

S/.517,312.09
S/. 6,448.14
S/. 36,283.50
S/. 84,661.50

S/.552,993.28
S/. 6,448.14
S/. 36,283.50
S/. 84,661.50

S/. 1,226,110.10

S/. 1,299,849.22

S/.835,982.73

S/.883,447.10

Inversin Capital de Trabajo

Dividendos
Amortizacin prstamo
3. SALDOS DE CAJA ( 1-2 )
Saldo caja acumulado
4. RECURSOS
Utilidad neta
Depreciacin
Intereses prstamo
5. DEUDA
Amortizacin prstamo
Intereses prstamo
6. INDICE DE COBERTURA ( 4/5 )

20766.66667
S/. 362,118.46
S/.7,242.24
-S/. 581,404.87

S/. 644,705.23
526232.0314

22064.58333
S/. 387,095.29
S/.7,242.24
-S/. 619,462.80

S/. 680,386.42
561913.2189

S/.517,312.09
S/.552,993.28
S/. 6,448.14
S/. 6,448.14
S/.2,471.80
S/.2,471.80
S/. 13,054.49

S/. 13,054.49

S/.10,582.69
S/.2,471.80
S/. 40.31

S/.10,582.69
S/.2,471.80
S/. 43.04

FLUJO DE CAJA DEL PROYECTO

VIDA UTIL DEL PROYECTO (PER

RUBROS
UTILIDAD DE OPERACIN
DEPRECIACION Y AMORTIZACION
VALOR RESIDUAL
RECUP. CAPITAL DE TRABAJO
ACTIVO FIJO
ACTIVO NOMINAL
CAMBIO EN CAPITAL DE TRABAJO
FLUJO NETO ECONOMICO (a.i)
IMPUESTOS CORREGIDOS
FLUJO NETO ECONOMICO ( d.i )
GANANCIA IMPOSITIVA
PRESTAMO
. Principal
. Intereses
FLUJO NETO FINANCIERO
. Aporte de socios
. Dividendos
FLUJO NETO DE ACCIONISTAS
SALDO DE CAJA
SALDO DE CAJA ACUMULADO

ESCUDO
TRIBUTARIO
=
TASA
IMPOSITIVA x INTERESES
TASA IMPOSITIVA = TL = I (1-t)
t = % impuestos a la renta
I = intereses

0
1
S/. 206,924.84
S/. 7,242.24
S/. 54,547.30
S/. 3,562.00
S/. 6,448.14
S/. 794.10
S/. 20,766.67
S/. 300,285.28
S/. 428,630.02
S/. 428,630.02
S/. 206,924.84
S/. 13,054.49
S/.10,582.69
S/.2,471.80
S/. 233,033.81
S/. 36,283.50
S/. 362,118.46
S/. 398,401.96
-S/. 581,404.87
S/. 1,870,815.33

2
S/. 221,197.31
S/. 7,242.24
S/. 54,547.30
S/. 3,562.00
S/. 6,448.14
S/. 794.10
S/. 22,064.58
S/. 315,855.67
S/. 458,194.43
S/. 458,194.43
S/. 221,197.31
S/. 13,054.49
S/.10,582.69
S/.2,471.80
S/. 247,306.29
S/. 36,283.50
S/. 387,095.29
S/. 423,378.79
-S/. 619,462.80
S/. 1,980,235.64

BALANCE GENERAL PROYECTADO

HORIZONTE DE PLANEAMIENTO DEL PROYECTO

RUBROS
ACTIVO
Activo Corriente
Excedente de caja 1.
Efectivo para operacin 2.
Existencias 3.
Total activo corriente
Activo Fijo
Activo Fijo y Nominal 4.
(-) Depreciacin y amortizacin carga diferida
Activo fijo Neto
TOTAL ACTIVO
PASIVO
Pasivo corriente
Cuentas por pagar 5.
Pasivo no corriente
Deuda a largo plazo 6.
TOTAL PASIVO
PATRIMONIO
Capital social
Utilidades retenidas 8.
TOTAL PATRIMONIO
TOTAL PASIVO Y PATRIMONIO

S/. 220,500.00 S/. 234,281.25

S/. 248,062.50
S/. 40.31
S/. 43.04
S/. 45.78
S/. 94,500.00
S/. 100,406.25 S/. 106,312.50
S/. 126,000.00 S/. 133,875.00 S/. 141,750.00

S/. 7,242.24

S/. 7,242.24

S/. 7,242.24

S/. 6,448.14

S/. 6,448.14

S/. 6,448.14

S/. 199,733.33
S/. 20,766.67

S/. 212,216.67
S/. 22,064.58

S/. 224,700.00
S/. 23,362.50

S/. 206,924.84

S/. 221,197.31

S/. 235,469.79

1. Del saldo de caja acumulado Estado de

fuente y uso de fondos)
2. Efectivo (proyeccin de capital de
trabajo)
3. De proyeccin de capital de trabajo.
Existencias
4. De inversin del proyecto
5. De cuentas por pagar (proyeccin de
capital de trabajo)
6. Es el saldo del cuadro de servicio de
deuda anual
8. Del estado de prdidas y ganancias
(utilidad acumulada)

4A. Del cuadro de depreciacin y amortizacin acumulada.

ALUMNO:
SURICHAQUI
GIRALDEZ
KENNY
CICLO

JE DEL PROYECTO

9 C1

EAMIENTO DEL PROYECTO

4
95%
S/.1,423,100.00

5
95%
199733.3333
40600
114800
44333.33333

S/.1,423,100.00

S/.289,275.00
S/.817,950.00
S/.315,875.00

S/.289,275.00
S/.817,950.00
S/.315,875.00

S/.2.00
S/.1.00
S/.1.50

S/.2.00
S/.1.00
S/.1.50

S/.578,550.00
S/.817,950.00
S/.473,812.50

S/.578,550.00
S/.817,950.00
S/.473,812.50

S/.1,870,312.50

S/.1,870,312.50

304500
861000
332500

EAMIENTO DEL PROYECTO

S/.672,818.50
S/.658,682.50
S/.14,136.00
S/.174,867.24

S/.672,818.50
S/.658,682.50
S/.14,136.00
S/.174,867.24

S/.18,000.00
S/.149,625.00
S/.7,242.24
S/.117,635.63

S/.18,000.00
S/.149,625.00
S/.7,242.24
S/.117,635.63

S/.24,120.00
S/.93,515.63

S/.24,120.00
S/.93,515.63

S/.13,054.49
S/.978,375.85

S/.13,054.49
S/.978,375.85

CUOTA

SALDO

A
I0 =

120945

pasteleria opera durante 350 dias

212216.6667
43137.5
121975
47104.16667

S/.13,054.49
S/.13,054.49
S/.13,054.49
S/.13,054.49
S/.13,054.49
S/.13,054.49
S/.13,054.49
S/.13,054.49
S/.104,435.92

i=

S/.74,078.81
S/.63,496.13
S/.52,913.44
S/.42,330.75
S/.31,748.06
S/.21,165.38
S/.10,582.69
S/.0.00

70%

PROYECTO

EAMIENTO DEL PROYECTO

4
95%
S/.1,870,312.50
S/.847,685.74
S/.672,818.50
S/.174,867.24

5
95%
S/.1,870,312.50
S/.847,685.74
S/.672,818.50
S/.174,867.24

S/.1,022,626.76

S/.1,022,626.76

S/.117,635.63

S/.117,635.63

S/.904,991.14
S/.13,054.49
S/.891,936.65
S/. 267,580.99
S/.624,355.65
437048.9562
S/.187,306.70

S/.904,991.14
S/.13,054.49
S/.891,936.65
S/. 267,580.99
S/.624,355.65
437048.9562
S/.187,306.70

S/. 249,742.26

S/. 249,742.26

E TRABAJO

ZONTE DE PLANEAMIENTO DEL PROYECTO

0.029196295

S/. 248,062.50

S/. 261,843.75

S/. 261,843.75

S/. 106,312.50
S/. 141,750.00

S/. 112,218.75
S/. 149,625.00

S/. 112,218.75
S/. 149,625.00

S/. 224,700.00

S/. 237,183.33

S/. 237,183.33

S/. 224,700.00

S/. 237,183.33

S/. 237,183.33

S/. 23,362.50

S/. 24,660.42

S/. 24,660.42

S/. 23,362.50

S/. 24,660.42

S/. 24,660.42

84661.5

JOS Y AMORTIZACIN DE ACTIVOS NOMINALES

Depreciacin anual

Ao 2

S/. 6,448.14

Ao 3

S/. 6,448.14

Ao 4

S/. 6,448.14

DA

VL

-2

(1-2)

Ao 5

S/. 6,448.14

S/. 54,894.70

S/. 54,547.30

S/. 22,654.00

S/. 0.00

S/. 7,451.70 S/. 42,226.30

S/. 12,321.00 S/. 12,321.00

S/. 1,490.34
S/. 1,490.34
S/. 1,490.34
S/. 1,490.34
S/. 2,464.20
S/. 2,464.20
S/. 2,464.20
S/. 2,464.20
S/. 2,493.60
S/. 2,493.60
S/. 2,493.60
S/. 2,493.60 S/. 12,468.00
S/. 0.00
S/. 3,970.50
S/. 3,970.50
S/. 794.10
S/. 794.10
S/. 794.10
S/. 794.10
S/. 2,337.00 S/. 2,337.00
S/. 467.40
S/. 467.40
S/. 467.40
S/. 467.40
S/. 1,633.50 S/. 1,633.50
S/. 326.70
S/. 326.70
S/. 326.70
S/. 326.70
S/. 7,242.24
S/. 58,865.20 S/. 58,517.80
S/. 7,242.24
S/. 7,242.24
S/. 7,242.24
S/. 7,242.24
S/. 7,242.24
S/. 7,242.24
S/. 7,242.24

acumulada. VL : Valor de liquidacin

EAMIENTO DEL PROYECTO

4
S/.2,471.80
S/. 249,742.26
S/. 267,580.99
S/. 517,323.25

5
S/.2,471.80
S/. 249,742.26
S/. 267,580.99
S/. 517,323.25

OS DEL PROYECTO
as)
VIDA UTIL DEL PROYECTO

S/.716,067.60

S/.751,748.79

S/.751,748.79

S/.588,674.46
S/. 6,448.14
S/. 36,283.50
S/. 84,661.50

S/.624,355.65
S/. 6,448.14
S/. 36,283.50
S/. 84,661.50

S/.624,355.65
S/. 6,448.14
S/. 36,283.50
S/. 84,661.50

S/. 1,373,588.34

S/. 1,447,327.47

S/. 1,447,327.47

S/.930,911.48

S/.978,375.85

S/.978,375.85

23362.5
S/. 412,072.12
S/.7,242.24
-S/. 657,520.74

S/. 716,067.60
597594.4064

24660.41667
S/. 437,048.96
S/.7,242.24
-S/. 695,578.68

S/. 751,748.79
633275.5939

24660.41667
S/. 437,048.96
S/.7,242.24
-S/. 695,578.68

S/. 751,748.79
633275.5939

S/.588,674.46
S/.624,355.65
S/.624,355.65
S/. 6,448.14
S/. 6,448.14
S/. 6,448.14
S/.2,471.80
S/.2,471.80
S/.2,471.80
S/. 13,054.49

S/. 13,054.49

S/. 13,054.49

S/.10,582.69
S/.2,471.80
S/. 45.78

S/.10,582.69
S/.2,471.80
S/. 48.51

S/.10,582.69
S/.2,471.80
S/. 48.51

YECTO

VIDA UTIL DEL PROYECTO (PERIODOS)

3
S/. 235,469.79
S/. 7,242.24
S/. 54,547.30
S/. 3,562.00
S/. 6,448.14
S/. 794.10
S/. 23,362.50
S/. 331,426.07
S/. 487,758.84
S/. 487,758.84
S/. 235,469.79
S/. 13,054.49
S/.10,582.69
S/.2,471.80
S/. 261,578.76
S/. 36,283.50
S/. 412,072.12
S/. 448,355.62
-S/. 657,520.74
S/. 2,089,655.95

4
S/. 249,742.26
S/. 7,242.24
S/. 54,547.30
S/. 3,562.00
S/. 6,448.14
S/. 794.10
S/. 24,660.42
S/. 346,996.46
S/. 517,323.25
S/. 517,323.25
S/. 249,742.26
S/. 13,054.49
S/.10,582.69
S/.2,471.80
S/. 275,851.24
S/. 36,283.50
S/. 437,048.96
S/. 473,332.46
-S/. 695,578.68
S/. 2,199,076.26

5
S/. 249,742.26
S/. 7,242.24
S/. 54,547.30
S/. 3,562.00
S/. 6,448.14
S/. 794.10
S/. 24,660.42
S/. 346,996.46
S/. 517,323.25
S/. 517,323.25
S/. 249,742.26
S/. 13,054.49
S/.10,582.69
S/.2,471.80
S/. 275,851.24
S/. 36,283.50
S/. 437,048.96
S/. 473,332.46
-S/. 695,578.68
S/. 2,199,076.26

EAMIENTO DEL PROYECTO

S/. 261,843.75
S/. 261,843.75
S/. 48.51
S/. 48.51
S/. 112,218.75 S/. 112,218.75
S/. 149,625.00 S/. 149,625.00

S/. 7,242.24

S/. 7,242.24

S/. 6,448.14

S/. 6,448.14

S/. 237,183.33
S/. 24,660.42

S/. 237,183.33
S/. 24,660.42

S/. 249,742.26

S/. 249,742.26

pasteleria opera durante 350 dias

224700 237183.333 237183.333
45675
48212.5
48212.5
129150
136325
136325
49875 52645.8333 52645.8333