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Costos de Equipos y Utensilios Precio (S/.

) Cantidad Valor Venta

MAQUINARIAS Y EQUIPOS
horno semi induatrial S/. 1,500.00 1 S/. 1,271.19
Refrigeradora S/. 2,500.00 1 S/. 2,118.64
Cocina semi industrial S/. 2,000.00 1 S/. 1,694.92
Amasadora Semi industrial S/. 1,890.00 1 S/. 1,601.69
MUEBLES Y ENSERES
Mesas S/. 70.00 5 S/. 296.61
Sillas S/. 15.00 20 S/. 254.24
Utensilios de Cocina S/. 2,000.00 1 S/. 1,694.92
cajas registradoras S/. 2,500.00 1 S/. 2,118.64
TOTAL DE COSTOS FIJOS S/. 4,585.00 S/. 7,237.29

Periodo(meses)
Costo de local S/. 500.00 12 S/. 6,000.00

Costo de invertir en el proyecto de aguaymanto, con los activos fijos es de

COSTO DE MATERIA PRIMA: Proyeccin a 5 aos

AO Kilogramos Costo de aguaymanto x kg


1 900 S/.
2 912 S/.
3 930 S/.
4 940 S/.
5 980 S/.

COSTO DE TRASPORTE

AO N de movilidad Precio de transporte


1 1 S/.
2 1 S/.
3 1 S/.
4 1 S/.
5 1 S/.

COSTO DE JARABE

AO Kilogramos Precio x Kilogramos


1 60 S/.
2 70 S/.
3 80 S/.
4 85 S/.
5 90 S/.

COSTO DE POTASIO( PRESERVANTE)

AO Kilogramos Precio x Kilogramos


1 4 S/.
2 4 S/.
3 4.5 S/.
4 4.5 S/.
5 4.7 S/.

COSTO DE SODIO(PRESERVANTE)

AO Kilogramos Precio x Kilogramos


1 3 S/.
2 3 S/.
3 4 S/.
4 4.5 S/.
5 5 S/.

COSTO DE BOTELLAS

AO Litros Precio x Kilogramos


1 4000 S/.
2 4100 S/.
3 4200 S/.
4 4250 S/.
5 4300 S/.

COSTO DE MANO DE OBRA DIRECTA

OPERARIOS Costo Mod.


5 S/.
1 S/.

COSTO DE ENERGIA ELECTRICA


AO Mensual Anual
1 S/. 400.00 S/. 4,800.00
2 S/. 500.00 S/. 6,000.00
3 S/. 600.00 S/. 7,200.00
4 S/. 650.00 S/. 7,800.00
5 S/. 700.00 S/. 8,400.00

AGUA

AO Mensual Anual
1 S/. 300.00 S/. 3,600.00
2 S/. 300.00 S/. 3,600.00
3 S/. 300.00 S/. 3,600.00
4 S/. 300.00 S/. 3,600.00
5 S/. 300.00 S/. 3,600.00

OTROS GASTOS

Gasto Unit. Gasto Total


Cantidad Mensual Mensual
Seguridad 1 S/. 850.00 S/. 850.00
Telefono 1 S/. 150.00

PRECIO x
botella S/. 2.00 PERIODOS
1 2 3
Unidades de Produccin 60000 66000 70000
Ventas S/. 120,000.00 S/. 132,000.00 S/. 140,000.00
Costo de Ventas
Aguaymanto S/. -1,525.42 S/. -2,318.64 S/. -3,152.54
Transporte de Aguaymanato S/. -508.47 S/. -516.95 S/. -542.37
Jarabe S/. -762.71 S/. -949.15 S/. -1,152.54
Sorbato de Potasio S/. -22.03 S/. -25.42 S/. -32.42
Benzoato de Potasio S/. -7.63 S/. -10.17 S/. -16.95
Botellas S/. -3,389.83 S/. -6,949.15 S/. -10,677.97
MOD S/. -51,000.00 S/. -51,000.00 S/. -51,000.00
Energia S/. -4,067.80 S/. -5,084.75 S/. -6,101.69
Agua S/. -3,050.85 S/. -3,050.85 S/. -3,050.85
Depreciacin S/. -1,424.15 S/. -1,424.15 S/. -1,424.15
GASTOS
Seguridad -8644.07 -8644.07 -8644.07
Telefono/ internet -1525.42 -1525.42 -1525.42

TOTAL DE COSTOS + GASTOS S/. -75,928.39 S/. -81,498.73 S/. -87,320.97

AO "X" DESPUES DE IR COSTOS DESPUES DE IR


1 S/. 84,000.00 S/. 5
2 S/. 92,400.00 S/. 5
3 S/. 98,000.00 S/. 6
4 S/. 106,400.00 S/. 6
5 S/. 112,000.00 S/. 6

Evaluacin de la rentabilidad (VAN, TIR, COK)

Ventas S/. 84,000.00 S/. 92,400.00 S/. 98,000.00


Materiales
Aguaymanto S/. -1,525.42 S/. -2,318.64 S/. -3,152.54
Transporte S/. -508.47 S/. -516.95 S/. -542.37
Jarabe S/. -762.71 S/. -949.15 S/. -1,152.54
Sorbato de Potasio S/. -22.03 S/. -25.42 S/. -32.42
Benzoato de Potasio S/. -7.63 S/. -10.17 S/. -16.95
Frascos S/. -3,389.83 S/. -6,949.15 S/. -10,677.97
MOD S/. -40,800.00 S/. -40,800.00 S/. -40,800.00
Energia S/. -4,067.80 S/. -5,084.75 S/. -6,101.69
Agua S/. -10,169.49 S/. -12,203.39 S/. -12,711.86
Depreciacin S/. -109.83 S/. -109.83 S/. -109.83
Gastos
Seguridad S/. -8,644.07 S/. -8,644.07 S/. -8,644.07
Telefono e internet S/. -1,525.42 S/. -1,525.42 S/. -1,525.42
BAII S/. 8,071.61 S/. 10,901.27 S/. 10,679.03
Impuesto a la Renta S/. 2,421.48 S/. 3,270.38 S/. 3,203.71
BAIDI S/. 5,650.13 S/. 7,630.89 S/. 7,475.32

0 1 2
FLUJO DE CAJA
S/. -14,540.00 S/. 5,650.13 S/. 7,630.89
VAN = S/. 40,505.52
TIR = 42%
Igv (18%) Costo Total(S/.) Depreciacin Anual

S/. 228.81 S/. 1,500.00 S/. 228.81


S/. 381.36 S/. 2,500.00 S/. 381.36
S/. 305.08 S/. 2,000.00 S/. 305.08
S/. 288.31 S/. 1,890.00 S/. 288.31

S/. 53.39 S/. 350.00 S/. -226.61


S/. 45.76 S/. 300.00 S/. -239.24
S/. 305.08 S/. 2,000.00 S/. 305.08
S/. 381.36 S/. 2,500.00 S/. 381.36
S/. 1,302.71 S/. 8,540.00 S/. 1,424.15

S/. 7,424.15

Costo de aguaymanto x kg Valor venta IGV Precio Total


2.00 S/. 1,525.42 S/. 324.00 S/. 1,800.00
3.00 S/. 2,318.64 S/. 492.48 S/. 2,736.00
4.00 S/. 3,152.54 S/. 669.60 S/. 3,720.00
5.00 S/. 3,983.05 S/. 846.00 S/. 4,700.00
6.00 S/. 4,983.05 S/. 1,058.40 S/. 5,880.00

Precio de transporte Valor venta IGV Precio Total


600.00 S/. 508.47 S/. 108.00 S/. 600.00
610.00 S/. 516.95 S/. 109.80 S/. 610.00
640.00 S/. 542.37 S/. 115.20 S/. 640.00
700.00 S/. 593.22 S/. 126.00 S/. 700.00
710.00 S/. 601.69 S/. 127.80 S/. 710.00

Precio x Kilogramos Valor venta IGV Precio Total


15.00 S/. 762.71 S/. 162.00 S/. 900.00
16.00 S/. 949.15 S/. 201.60 S/. 1,120.00
17.00 S/. 1,152.54 S/. 244.80 S/. 1,360.00
18.00 S/. 1,296.61 S/. 275.40 S/. 1,530.00
19.00 S/. 1,449.15 S/. 307.80 S/. 1,710.00

Precio x Kilogramos Valor venta IGV Precio Total


6.50 S/. 22.03 S/. 4.68 S/. 26.00
7.50 S/. 25.42 S/. 5.40 S/. 30.00
8.50 S/. 32.42 S/. 6.89 S/. 38.25
9.50 S/. 36.23 S/. 7.70 S/. 42.75
10.50 S/. 41.82 S/. 8.88 S/. 49.35

Precio x Kilogramos Valor venta IGV Precio Total


3.00 S/. 7.63 S/. 1.62 S/. 9.00
4.00 S/. 10.17 S/. 2.16 S/. 12.00
5.00 S/. 16.95 S/. 3.60 S/. 20.00
6.00 S/. 22.88 S/. 4.86 S/. 27.00
7.00 S/. 29.66 S/. 6.30 S/. 35.00

Precio x Kilogramos Valor venta IGV Precio Total


1.00 S/. 3,389.83 S/. 720.00 S/. 4,000.00
2.00 S/. 6,949.15 S/. 1,476.00 S/. 8,200.00
3.00 S/. 10,677.97 S/. 2,268.00 S/. 12,600.00
4.00 S/. 14,406.78 S/. 3,060.00 S/. 17,000.00
5.00 S/. 18,220.34 S/. 3,870.00 S/. 21,500.00

Costo Mod. Mensual Anual


850.00 S/. 4,250.00 S/. 51,000.00
1,500.00 S/. 1,500.00 S/. 18,000.00
Valor Venta IGV
S/. 4,067.80 S/. 732.20
S/. 5,084.75 S/. 915.25
S/. 6,101.69 S/. 1,098.31
S/. 6,610.17 S/. 1,189.83
S/. 7,118.64 S/. 1,281.36

Valor Venta IGV


S/. 3,050.85 S/. 549.15
S/. 3,050.85 S/. 549.15
S/. 3,050.85 S/. 549.15
S/. 3,050.85 S/. 549.15
S/. 3,050.85 S/. 549.15

Gasto Total Valor Venta IGV


Anual
S/. 10,200.00 S/. 8,644.07 S/. 1,555.93
S/. 1,800.00 S/. 1,525.42 S/. 274.58

PERIODOS
4 5
76000 80000
S/. 152,000.00 S/. 160,000.00

S/. -3,983.05 S/. -4,983.05


S/. -593.22 S/. -601.69
S/. -1,296.61 S/. -1,449.15
S/. -36.23 S/. -41.82
S/. -22.88 S/. -29.66
S/. -14,406.78 S/. -18,220.34
S/. -51,000.00 S/. -51,000.00
S/. -6,610.17 S/. -7,118.64
S/. -3,050.85 S/. -3,050.85
S/. -1,424.15 S/. -1,424.15

-8644.07 -8644.07
-1525.42 -1525.42

S/. -92,593.43 S/. -98,088.86

COSTOS DESPUES DE IR PTO. DE EQUILIBRIO


53,149.87 S/. 0.63
57,049.11 S/. 0.62
61,124.68 S/. 0.62
64,815.40 S/. 0.61
68,662.20 S/. 0.61

S/. 106,400.00 S/. 112,000.00

S/. -3,983.05 S/. -4,983.05


S/. -593.22 S/. -601.69
S/. -1,296.61 S/. -1,449.15
S/. -36.23 S/. -41.82
S/. -22.88 S/. -29.66
S/. -14,406.78 S/. -18,220.34
S/. -40,800.00 S/. -40,800.00
S/. -6,610.17 S/. -7,118.64
S/. -13,220.34 S/. -14,237.29
S/. -109.83 S/. -109.83

S/. -8,644.07 S/. -8,644.07


S/. -1,525.42 S/. -1,525.42
S/. 13,806.57 S/. 13,911.14
S/. 4,141.97 S/. 4,173.34
S/. 9,664.60 S/. 9,737.80

3 4 5
S/. 7,475.32 S/. 9,664.60 S/. 9,737.80
COK = 15%