PRECIO DE

PROCUCTO COSTO UNI. VENTA LUNES MARTES MIERCOLES JUEVES

PIQUEOS
BROCHETAS S/5.00 S/12.00 10 12 15 20
HAMBURGUESAS S/5.00 S/10.00 3 4 6 8
SALCHIPAPAS S/4.00 S/12.00 4 5 6 7
TEQUEÑOS S/4.00 S/10.00 6 8 10 12
ALITAS S/6.00 S/15.00 5 7 9 10
BROASTER S/8.00 S/15.00 4 5 6 7
TRAGOS
CUBA LIBRE S/8.00 S/16.00 6 7 8 10
MOJITO S/7.00 S/16.00 5 6 8 10
PISTO SOUR S/8.00 S/15.00 6 8 6 9
MARGARITA S/7.00 S/15.50 5 4 5 3
CAIPIRIÑA S/7.50 S/15.00 3 5 4 4
MARTINI S/6.00 S/16.00 4 5 6 3
DAIQUIRI S/6.50 S/16.00 4 3 4 4
BOTELLA DE LICORES
WHISKY S/55.00 S/100.00 3 3 4 3
PISCO S/45.00 S/80.00 2 1 2 2
RON S/45.00 S/80.00 3 2 3 3
TEQUILA S/50.00 S/80.00 2 1 2 2
VODKA S/40.00 S/75.00 3 2 2 4
CERVEZAS
CRISTAL S/4.50 S/7.00 20 20 25 25
PILSEN S/5.00 S/8.00 25 25 30 30
CUSQUEÑA S/5.50 S/9.00 20 15 20 25
CORONA S/6.00 S/10.00 15 15 15 18
CERVEZA ARTESANAL S/8.00 S/12.00 10 10 15 15
TOTAL S/346.00 S/644.50 168 173 211 234
VIERNES SABADO DOMINGO TOTAL TOTAL COSTO T.C MENSUAL T.C ANUAL

30 60 50 197 S/985.00 S/3,940.00 S/47,280.00

12 20 15 68 S/340.00 S/1,360.00 S/16,320.00
10 21 18 71 S/284.00 S/1,136.00 S/13,632.00
15 30 25 106 S/424.00 S/1,696.00 S/20,352.00
15 35 28 109 S/654.00 S/2,616.00 S/31,392.00
10 22 19 73 S/584.00 S/2,336.00 S/28,032.00

14 30 25 100 S/800.00 S/3,200.00 S/38,400.00

14 29 26 98 S/686.00 S/2,744.00 S/32,928.00
12 33 28 102 S/816.00 S/3,264.00 S/39,168.00
10 15 10 52 S/364.00 S/1,456.00 S/17,472.00
12 10 12 50 S/375.00 S/1,500.00 S/18,000.00
8 15 10 51 S/306.00 S/1,224.00 S/14,688.00
7 10 10 42 S/273.00 S/1,092.00 S/13,104.00

8 12 10 43 S/2,365.00 S/9,460.00 S/113,520.00

4 10 8 29 S/1,305.00 S/5,220.00 S/62,640.00
10 15 12 48 S/2,160.00 S/8,640.00 S/103,680.00
6 8 8 29 S/1,450.00 S/5,800.00 S/69,600.00
8 10 10 39 S/1,560.00 S/6,240.00 S/74,880.00

35 50 40 215 S/967.50 S/3,870.00 S/46,440.00

45 70 50 275 S/1,375.00 S/5,500.00 S/66,000.00
30 45 30 185 S/1,017.50 S/4,070.00 S/48,840.00
25 30 20 138 S/828.00 S/3,312.00 S/39,744.00
20 35 15 120 S/960.00 S/3,840.00 S/46,080.00
360 615 479 2240 S/20,879.00 S/83,516.00 S/1,002,192.00
TOTAL VENTA T.V MENSUAL T.V.ANUAL

S/2,364.00 S/9,456.00 S/113,472.00

S/680.00 S/2,720.00 S/32,640.00
S/852.00 S/3,408.00 S/40,896.00
S/1,060.00 S/4,240.00 S/50,880.00
S/1,635.00 S/6,540.00 S/78,480.00
S/1,095.00 S/4,380.00 S/52,560.00

S/1,600.00 S/6,400.00 S/76,800.00

S/1,568.00 S/6,272.00 S/75,264.00
S/1,530.00 S/6,120.00 S/73,440.00
S/806.00 S/3,224.00 S/38,688.00
S/750.00 S/3,000.00 S/36,000.00
S/816.00 S/3,264.00 S/39,168.00
S/672.00 S/2,688.00 S/32,256.00

S/4,300.00 S/17,200.00 S/206,400.00

S/2,320.00 S/9,280.00 S/111,360.00
S/3,840.00 S/15,360.00 S/184,320.00
S/2,320.00 S/9,280.00 S/111,360.00
S/2,925.00 S/11,700.00 S/140,400.00

S/1,505.00 S/6,020.00 S/72,240.00

S/2,200.00 S/8,800.00 S/105,600.00
S/1,665.00 S/6,660.00 S/79,920.00
S/1,380.00 S/5,520.00 S/66,240.00
S/1,440.00 S/5,760.00 S/69,120.00
S/39,323.00 S/157,292.00 S/1,887,504.00
 FLUJO DE CAJA MENSUAL

CONCEPTO MES 0 MES 1 MES 2 MES 3 MES 4 MES 5 MES 6

INGRESOS
VENTAS S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00
OTROS INGRESOS
TOTAL DE INGRESOS S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00
EGRESOS
INVERSION S/60,000.00
COMPRAS

COSTO DE PRODUCCION S/83,516.00 S/83,516.00 S/83,516.00 S/83,516.00 S/83,516.00 S/83,516.00

GASTOS OPERACIONES S/17,170.00 S/17,170.00 S/17,170.00 S/17,170.00 S/17,170.00 S/17,170.00
OTROS EGRESOS
TOTAL DE EGRESOS S/100,686.00 S/100,686.00 S/100,686.00 S/100,686.00 S/100,686.00 S/100,686.00
FLUJO DE CAJA
ECONOMICO S/.60,000.00 S/.56,606.00 S/.56,606.00 S/.56,606.00 S/.56,606.00 S/.56,606.00 S/.56,606.00
PRESTAMO
CUOTA MENSUAL
( intereses incluidos) S/.2,594.84 S/.2,594.84 S/.2,594.84 S/.2,594.84 S/.2,594.84 S/.2,594.84
FLUJO DE CAJA
FINANCIERO S/60,000.00 S/.98,091.16 S/.98,091.16 S/.98,091.16 S/.98,091.16 S/.98,091.16 S/.98,091.16
A MENSUAL

MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL

S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/1,887,504.00

S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/157,292.00 S/1,887,504.00

S/83,516.00 S/83,516.00 S/83,516.00 S/83,516.00 S/83,516.00 S/83,516.00 S/1,002,192.00

S/17,170.00 S/17,170.00 S/17,170.00 S/17,170.00 S/17,170.00 S/17,170.00 S/206,040.00

S/100,686.00 S/100,686.00 S/100,686.00 S/100,686.00 S/100,686.00 S/100,686.00 S/1,208,232.00

S/.56,606.00 S/.56,606.00 S/.56,606.00 S/.56,606.00 S/.56,606.00 S/.56,606.00 S/.679,272.00

S/.2,594.84 S/.2,594.84 S/.2,594.84 S/.2,594.84 S/.2,594.84 S/.2,594.84 S/.31,138.08

S/.98,091.16 S/.98,091.16 S/.98,091.16 S/.98,091.16 S/.98,091.16 S/.98,091.16 S/.1,177,093.92

 FLUJO DE CAJA ANUAL

CONCEPTO AÑO 0 AÑO 1 AÑO 2 AÑO 3 AÑO 4

INGRESOS
VENTAS S/.1,887,504.00 S/.1,887,504.00 S/.1,887,504.00 S/.1,887,504.00
OTROS INGRESOS
TOTAL INGRESOS S/. 0.00 S/.1,887,504.00 S/.1,887,504.00 S/.1,887,504.00 S/.1,887,504.00
EGRESOS
INVERSION S/.60,000.00
COMPRAS
COSTOS DE PRODUCCION S/.1,002,192.00 S/.1,002,192.00 S/.1,002,192.00 S/.1,002,192.00
GASTOS OPERACIONES S/.206,040.00 S/.206,040.00 S/.206,040.00 S/.206,040.00
OTROS EGRESOS
TOTAL DE EGRESOS S/.1,208,232.00 S/.1,208,232.00 S/.1,208,232.00 S/.1,208,232.00
FLUJO DE CAJA ECONOMICO -S/.60,000.00 S/.679,272.00 S/.679,272.00 S/.679,272.00 S/.679,272.00
PRESTAMO
CUOTA MENSUAL S/.31,138.08 S/.31,138.08
INTERES
FLUJO DE CAJA FINANCIERO -S/.60,000.00 S/.648,133.92 S/.648,133.92 S/.801,936.00 S/.801,936.00

TASA DE DESCUENTO VANE S/.1,051,278.01 TIRE

15.58% VANF S/.1,116,160.35 TIRF
 AÑO 5

S/.1,887,504.00

S/.1,887,504.00

S/.1,002,192.00
S/.206,040.00

S/.1,208,232.00
S/.679,272.00

S/.801,936.00

1132%
1082%
TASA DE DESCUENTO
TD=Kex (C/CD)+Kd(C/CD)x(1-T) TD=0.20 x (15000/45000) + 0.3791 x (15000/45000) x (1-0.295)
donde: TD= 0.155755166
Ke= lo que espera ganar el inversionista TD=15.58
Kd=tasa de préstamo bancario (TEA)
C= aporte (s/)
CD= Prestamo
T= Impuesto a la renta
*Ke=(1+Kd)x(1+Riesgo)-1 ----------) (1+0.0937) x (1+0.10) - 1
Riesgo = 10% 0.2
Luz 250
Agua 220
gerente 2500
contador 2000
administador 1800
barman 1500
cocineros 1500
meseros (5) 5000
seguridad (2) 2400
17170