CASO: UVA DORADA

Crecimiento de Ventas 10%

Hectáreas 500
Producción x Hectárea 4000
Precio de Kg de Uva 2.5
Gasto Planilla y Ventas 75,000

Ingresos

0 1
Precio S/. 2.5
Producción Total 2,000,000
Ingresos S/. 5,000,000

Costos y Gastos

0 1
Gasto Planilla Administracion y Ventas S/. 75,000
Costo Cultivo y cosecha (x año) S/. 70,000
Costo Insumos (x año) S/. 1,200,000
Total de Costos y Gastos S/. 1,345,000

Inversiones

Rubro de inversión Valor de adq. Vida util

Inversion Fija tangible: S/. 6,730,000.00

Fundo S/. 6,000,000.00
Equipo de riego por Goteo S/. 400,000.00
2 Tractores S/. 180,000.00
Terreno para las ofic. Adm y almacen S/. 150,000.00
Inversion Fija Intangible: S/. 600,000.00
Inversion en Intangible S/. 600,000.00 6
Inversion en capital de Trabajo S/. 200,000.00
Inversion en capital de Trabajo S/. 200,000.00
TOTAL INVERSIÓN 7,530,000.00

Préstamo 3,365,000
Periodo Monto Interés
0 S/. 3,365,000
1 S/. 3,365,000 S/. 269,200
2 S/. 2,906,299 S/. 232,504
3 S/. 2,410,901 S/. 192,872
4 S/. 1,875,872 S/. 150,070
5 S/. 1,298,041 S/. 103,843
6 S/. 673,983 S/. 53,919
 ESTADO DE GANANCIAS Y PÉRDIDAS

RUBRO 0 1
Ventas S/. 5,000,000
Costos y Gastos S/. 1,345,000
Depreciaciones y Amortizaciones S/. 158,000
Utilidad operativa S/. 3,497,000
Gastos financieros S/. 269,200
Utilidad antes de impuestos S/. 3,227,800
Impuesto a la renta (30%) 968,340.00
Utilidad neta S/. 2,259,460

FLUJO DE CAJA PROYECTADO

Utilidad neta S/. 2,259,460

(+) Depreciaciones y Amortización S/. 158,000
Flujo generado internamente S/. 2,417,460
(-) Var Inversión fija (capex) S/. 7,330,000
(-) Var Inversión CTO S/. 200,000
Sub total S/. -7,530,000 S/. 2,417,460
Valor Terminal Fundo
Valor Terminal Equipo de riego por Goteo
Valor Terminal 2 Tractores
Valor Terminal Terreno para las ofic. Adm y almacen
Valor terminal del capital de trabajo
Sub total con valor terminal S/. -7,530,000 S/. 2,417,460
Prestamo S/. 3,365,000
Amortización deuda bancaria S/. 458,701
FLUJO DE CAJA S/. -4,165,000 S/. 1,958,759

Costo de Oportunidad del Cap. 12%

Valor Actual Neto S/. 10,656,930.20
Tasa Interna de Retorno 60.64%
 Tributación 30%
Cultivo y cosecha(por hectárea) 70
Cosechas al año 2 vez
Insumos (por hectárea) 1,200
COK 12%

2 3 4 5
S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50
2,200,000 2,420,000 2,662,000 2,928,200
S/. 5,500,000 S/. 6,050,000 S/. 6,655,000 S/. 7,320,500

2 3 4 5
S/. 75,000 S/. 75,000 S/. 75,000 S/. 75,000
S/. 70,000 S/. 70,000 S/. 70,000 S/. 70,000
S/. 1,200,000 S/. 1,200,000 S/. 1,200,000 S/. 1,200,000
S/. 1,345,000 S/. 1,345,000 S/. 1,345,000 S/. 1,345,000

Dep/Amort.
%tasa de Dep/Amort. Valor residual al
Acumulada al
dep/amort Anual año 6
año 6
#VALUE! 58,000.00
0% S/. - S/. - S/. 6,000,000.00
10% S/. 40,000.00 S/. 240,000.00 S/. 160,000.00
10% S/. 18,000.00 S/. 108,000.00 S/. 72,000.00
0% S/. - S/. - S/. 150,000.00
S/. 100,000.00
17% S/. 100,000.00 S/. 600,000.00 S/. -

S/. 200,000.00

TEA 8%
Amortización Cuota Saldo Final
S/. 3,365,000
S/. 458,701 S/. 727,901 S/. 2,906,299
S/. 495,397 S/. 727,901 S/. 2,410,901
S/. 535,029 S/. 727,901 S/. 1,875,872
S/. 577,832 S/. 727,901 S/. 1,298,041
S/. 624,058 S/. 727,901 S/. 673,983
S/. 673,983 S/. 727,901 S/. -
S/. 3,365,000

2 3 4 5
S/. 5,500,000 S/. 6,050,000 S/. 6,655,000 S/. 7,320,500
S/. 1,345,000 S/. 1,345,000 S/. 1,345,000 S/. 1,345,000
S/. 158,000 S/. 158,000 S/. 158,000 S/. 158,000
S/. 3,997,000 S/. 4,547,000 S/. 5,152,000 S/. 5,817,500
S/. 232,504 S/. 192,872 S/. 150,070 S/. 103,843
S/. 3,764,496 S/. 4,354,128 S/. 5,001,930 S/. 5,713,657
1,129,348.83 1,306,238.37 1,500,579.07 1,714,097.02
S/. 2,635,147 S/. 3,047,890 S/. 3,501,351 S/. 3,999,560

S/. 2,635,147 S/. 3,047,890 S/. 3,501,351 S/. 3,999,560

S/. 158,000 S/. 158,000 S/. 158,000 S/. 158,000
S/. 2,793,147 S/. 3,205,890 S/. 3,659,351 S/. 4,157,560

S/. 2,793,147 S/. 3,205,890 S/. 3,659,351 S/. 4,157,560

S/. 2,793,147 S/. 3,205,890 S/. 3,659,351 S/. 4,157,560

S/. 495,397 S/. 535,029 S/. 577,832 S/. 624,058

S/. 2,297,750 S/. 2,670,860 S/. 3,081,520 S/. 3,533,502
fundo S/. 6,000,000.0
equipo de riego por goteo S/. 400,000.0
2 tractores S/. 180,000.0
Terreno para las ofic. Adm y almacen S/. 150,000.0
Inversion en Intangible S/. 600,000.0
capital de trabajo S/. 200,000.0

6
S/. 2.50
3,221,020
S/. 8,052,550

6
S/. 75,000
S/. 70,000
S/. 1,200,000
S/. 1,345,000
 6
S/. 8,052,550
S/. 1,345,000
S/. 158,000
S/. 6,549,550
S/. 53,919
S/. 6,495,631
1,948,689.42
S/. 4,546,942

S/. 4,546,942
S/. 158,000
S/. 4,704,942

S/. 4,704,942
S/. 6,000,000
S/. 160,000
S/. 72,000
S/. 150,000
S/. 200,000
S/. 11,286,942

S/. 673,983
S/. 10,612,959