MERCADO MERCADO TOTAL

COMPORTAMIENTO Y AÑOS INTERNO MACROREG DEMANDA

LA EXPERIENCIA
2016 20,000 20,000
2017 25,000 25,000
2018 30,000 30,000
2019 35,000 35,000
2020 40,000 40,000
2021 45,000 45,000
DEMANDA PROYECTADA
2022 50,000 50,000
2023 55,000 55,000
2024 60,000 60,000
2025 65,000 65,000
2026 70,000 70,000

MES X VENTAS Y X^2 XY Y^2

2016 1 20000 1 20000 400000000
2017 2 25000 4 50000 625000000
2018 3 30000 9 90000 900000000
2019 4 35000 16 140000 1225000000
2020 5 40000 25 200000 1600000000
2021 6 45000 36 270000 2025000000
SUMATORIA 21 195000 91 770000 6775000000
∑X ∑Y ∑X^2 ∑XY ∑Y^2
SUMATORIA / n 3.5 32500 15.166666667 128333.333 1129166666.6667
𝑥 ̅ 𝑦 ̅
50000
n=6 6
45000
f(x) = 5000 x + 15000
40000

35000
 50000

45000
numero de periodos f(x) = 5000 x + 15000
40000
β1 5000
β0 15000 35000

30000
Y = β1*X +β0
25000
Y = 5000X+15000
20000

15000

10000

5000

PROYECCION 0
0 1 2

MES X VENTAS Y X^2 XY Y^2

2022 7 50000 49 350000 2500000000
2023 8 55000 64 440000 3025000000
2024 9 60000 81 540000 3600000000
2025 10 65000 100 650000 4225000000
2025 11 70000 121 770000 4900000000

3.3.2 Estudio dimensional

Factores locacionales Lugar: Juliaca Lugar: Ilave Ponderación

Cercanía a mercados 5 4 3
Disponibilidad de insumos 4 5 3
Existencia de vías de acceso 4 3 2
 Sistema de comunicaciones 3 3 2
Energía 4 3 2
Agua 2 5 1
Total 22 23

RL 1.9531 1.26419753086
0.5120
1.7778
1.0000
1.7778
0.4000

EN CONSECUENCIA, LA LOCALIZACION ES ESTABLE EN JULIACA, PORQUE, RL > 1

 Chart Title

(x) = 5000 x + 15000

 Chart Title

(x) = 5000 x + 15000

2 3 4 5 6 7
 MOCHILASA
MERCADO MERCADO TOTAL
COMPORTAMIENTO Y AÑOS INTERNO MACROREG DEMANDA
LA EXPERIENCIA
2016 11,000 11,000
2017 11,500 11,500
2018 12,000 12,000
2019 12,500 12,500
2020 13,000 13,000
2021 13,500 13,500
DEMANDA PROYECTADA
2022 50,000 50,000
2023 55,000 55,000
2024 60,000 60,000
2025 65,000 65,000
2026 70,000 70,000

MES X VENTAS Y X^2 XY Y^2

2016 1 11,000 1 11000 121000000
2017 2 11,500 4 23000 132250000
2018 3 12,000 9 36000 144000000
2019 4 12,500 16 50000 156250000
2020 5 13,000 25 65000 169000000
2021 6 13,500 36 81000 182250000
SUMATORIA 21 73500 91 266000 904750000
∑X ∑Y ∑X^2 ∑XY ∑Y^2
SUMATORIA / n 3.5 12250 15.166666666667 44333.3333 150791666.66667
𝑥 ̅ 𝑦 ̅
 n=6 6
numero de periodos

β1 500
β0 10500

Y = β1*X +β0

Y = 5000X+15000

PROYECCION

MES X VENTAS Y X^2 XY Y^2

2022 7 50000 49 350000 2500000000
2023 8 55000 64 440000 3025000000
2024 9 60000 81 540000 3600000000
2025 10 65000 100 650000 4225000000
2025 11 70000 121 770000 4900000000

Chart Title
16,000

14,000
f(x) = 500 x + 10500
12,000

10,000

8,000
14,000
f(x) = 500 x + 10500
12,000

10,000

8,000

6,000

4,000

2,000

0
0 1 2 3 4 5 6 7
 frecuancia:
Monto del Préstamo S/108,000.00 Mensual 12
Interés anual 24% Bimenstral 6
Forma de pago Trimestral-------anualizar 4 Trimestral 4
Periodos para pago Deuda 12 Incluido Cutrimestral 3
Periodos de gracia 2 Semestral 2
10 10
Tasa de interés periodo Prom. 6% 6% 2% Anual 1
Cuotas Fijas

PRINCIPAL INTERES TOTAL

PER. SALDOS PRINCIPAL INTERESES TOTAL ANUAL ANUAL ANUAL
1 108,000.00 6,480.00 6,480.00
2 108,000.00 6,480.00 6,480.00
3 108,000.00 8,193.74 6,480.00 14,673.74
4 99,806.26 8,685.36 5,988.38 14,673.74
5 91,120.90 9,206.49 5,467.25 14,673.74
6 81,914.41 9,758.88 4,914.86 14,673.74
7 72,155.53 10,344.41 4,329.33 14,673.74
8 61,811.13 10,965.07 3,708.67 14,673.74
9 50,846.05 11,622.98 3,050.76 14,673.74
10 39,223.08 12,320.36 2,353.38 14,673.74
11 26,902.72 13,059.58 1,614.16 14,673.74
12 13,843.14 13,843.14 830.60 14,673.74
T. 108,000.00 51,697.40 159,697.40 - -

frecuancia:
Monto del Préstamo S/108,000.00 Mensual 12
Interés anual 24% Bimenstral 6
Forma de pago Trimestral-------anualizar 4 Trimestral 4
Periodos para pago Deuda 12 Incluido Cutrimestral 3
Periodos de gracia 2 Semestral 2
10 10 Anual 1
Tasa de interés periodo Prom. 6% 38% 2% Anual 1
Cuotas Fijas

PRINCIPAL INTERES TOTAL

PER. SALDOS PRINCIPAL INTERESES TOTAL ANUAL ANUAL ANUAL
1 108,000.00 6,480.00 6,480.00
2 108,000.00 6,480.00 6,480.00
3 108,000.00 8,193.74 6,480.00 14,673.74
4 99,806.26 8,685.36 5,988.38 14,673.74 16,879.10 25,428.38 42,307.48 42,348.42
5 91,120.90 9,206.49 5,467.25 14,673.74
6 81,914.41 9,758.87 4,914.86 14,673.74
7 72,155.54 10,344.41 4,329.33 14,673.74
8 61,811.13 10,965.07 3,708.67 14,673.74 40,274.84 18,420.12 58,694.96
9 50,846.06 11,622.98 3,050.76 14,673.74
10 39,223.08 12,320.35 2,353.38 14,673.74
11 26,902.73 13,059.58 1,614.16 14,673.74
12 13,843.15 13,843.15 830.59 14,673.74 50,846.05 7,848.91 58,694.96
T. 108,000.00 51,697.39 159,697.39 107,999.99 51,697.41 159,697.40

PRINCIPAL INTERES TOTAL

SALDOS PRINCIPAL INTERESES TOTAL ANUAL ANUAL ANUAL
108,000.00 6,480.00 6,480.00
108,000.00 6,480.00 6,480.00
99,806.26 8,193.74 6,480.00 14,673.74
91,120.90 8,685.36 5,988.38 14,673.74
81,914.41 9,206.49 5,467.25 14,673.74
 72,155.54 9,758.87 4,914.86 14,673.74
61,811.13 10,344.41 4,329.33 14,673.74
50,846.06 10,965.07 3,708.67 14,673.74
39,223.08 11,622.98 3,050.76 14,673.74
26,902.73 12,320.35 2,353.38 14,673.74
13,843.15 13,059.58 1,614.16 14,673.74
0.00 13,843.15 830.59 14,673.74
108,000.00 51,697.39 159,697.39 0.00 0.00 0.00

PRINCIPAL INTERES TOTAL

PER. SALDOS PRINCIPAL INTERESES TOTAL ANUAL ANUAL ANUAL
1 108,000.00 6,480.00 6,480.00
2 108,000.00 6,480.00 6,480.00
3 108,000.00 8,193.74 6,480.00 14,673.74
4 99,806.26 8,685.36 5,988.38 14,673.74
16,879.10
5 91,120.90 9,206.49 5,467.25 14,673.74
6 81,914.41 9,758.88 4,914.86 14,673.74
7 72,155.53 10,344.41 4,329.33 14,673.74
8 61,811.13 10,965.07 3,708.67 14,673.74
40,274.84
9 50,846.05 11,622.98 3,050.76 14,673.74
10 39,223.08 12,320.36 2,353.38 14,673.74
11 26,902.72 13,059.58 1,614.16 14,673.74
12 13,843.14 13,843.14 830.60 14,673.74
50,846.05
T. 108,000.00 51,697.40 159,697.40 107,999.99 - -
valor total del prestamo 30000 frecuancia:
tasa de interes anual 20% Mensual 12
tiempo (años) 5 Bimenstral 6
frecuencia 2 Trimestral 4
Periodos (mensualidades) 4 Cutrimestral 3
Semestral 2
Anual 1
CUOTA NIVELADA S/9,464.12

CUADRO DE AMORTIZACION DE PRESTAMO

N° Cuota Capital Intereses Saldos
0 30000
1 9464.12 6464.12 3000 23535.88
2 9464.12 7110.54 2353.58759 16425.34
3 9464.12 7821.59 1642.53394 8603.75
4 9464.12 8603.75 860.374919 0.00

5 9464.12 9464.12 0 -9464.12

6 9464.12 10410.54 -946.412411 -19874.66
7 9464.12 11451.59 -1987.46606 -31326.25
8 9464.12 12596.75 -3132.62508 -43923.00
9 9464.12 13856.42 -4392.3 -57779.42
10 9464.12 15242.07 -5777.94241 -73021.49
11 9464.12 16766.27 -7302.14906 -89787.76
12 9464.12 18442.90 -8978.77638 -108230.66
13 9464.12 20287.19 -10823.0664 -128517.85
14 9464.12 22315.91 -12851.7855 -150833.76
15 9464.12 24547.50 -15083.3764 -175381.26
16 9464.12 27002.25 -17538.1265 -202383.52
17 9464.12 29702.48 -20238.3516 -232085.99
18 9464.12 32672.72 -23208.5991 -264758.71
19 9464.12 35940.00 -26475.8715 -300698.71
20 9464.12 39534.00 -30069.871 -340232.71
21 9464.12 43487.39 -34023.2705 -383720.10
22 9464.12 47836.13 -38372.01 -431556.23
23 9464.12 52619.75 -43155.6234 -484175.98
24 9464.12 57881.72 -48417.5981 -542057.70
25 9464.12 63669.89 -54205.7704 -605727.60
26 9464.12 70036.88 -60572.7598 -675764.48
27 9464.12 77040.57 -67576.4482 -752805.05
28 9464.12 84744.63 -75280.5054 -837549.68
29 9464.12 93219.09 -83754.9684 -930768.78
30 9464.12 102541.00 -93076.8776 -1033309.78
31 9464.12 112795.10 -103330.978 -1146104.88
32 9464.12 124074.61 -114610.488 -1270179.49
33 9464.12 136482.07 -127017.949 -1406661.57
34 9464.12 150130.28 -140666.157 -1556791.85
35 9464.12 165143.31 -155679.185 -1721935.16
36 9464.12 181657.64 -172193.516 -1903592.79
37 9464.12 199823.40 -190359.279 -2103416.20
38 9464.12 219805.74 -210341.62 -2323221.94
39 9464.12 241786.32 -232322.194 -2565008.26
40 9464.12 265964.95 -256500.826 -2830973.21
41 9464.12 292561.45 -283097.321 -3123534.66
42 9464.12 321817.59 -312353.466 -3445352.25
43 9464.12 353999.35 -344535.225 -3799351.59
44 9464.12 389399.28 -379935.159 -4188750.88
45 9464.12 428339.21 -418875.088 -4617090.09
46 9464.12 471173.13 -461709.009 -5088263.22
47 9464.12 518290.45 -508826.322 -5606553.67
48 9464.12 570119.49 -560655.367 -6176673.16
49 9464.12 627131.44 -617667.316 -6803804.60
50 9464.12 689844.58 -680380.46 -7493649.18
51 9464.12 758829.04 -749364.918 -8252478.23
52 9464.12 834711.95 -825247.823 -9087190.17
53 9464.12 918183.14 -908719.017 ###
54 9464.12 1010001.46 -1000537.33 ###
55 9464.12 1111001.60 -1101537.48 ###
56 9464.12 1222101.76 -1212637.64 ###
57 9464.12 1344311.94 -1334847.81 ###
58 9464.12 1478743.13 -1469279 ###
59 9464.12 1626617.44 -1617153.32 ###
60 9464.12 1789279.19 -1779815.06 ###
 frecuancia:
Monto del Préstamo S/108,000.00 Mensual 12
Interés anual 24% Bimenstral 6
Forma de pago Trimestral-------anualizar 4 Trimestral 4
Periodos para pago Deuda 12 Incluido Cutrimestral 3
Periodos de gracia 2 Semestral 2
10 10
Tasa de interés periodo Prom. 6% 6% 2% Anual 1
Cuotas Fijas

PRINCIPAL INTERES TOTAL

PER. SALDOS PRINCIPAL INTERESES TOTAL ANUAL ANUAL ANUAL
1 108,000.00 6,480.00 6,480.00
2 108,000.00 6,480.00 6,480.00
3 108,000.00 8,193.74 6,480.00 14,673.74
4 99,806.26 8,685.36 5,988.38 14,673.74
5 91,120.90 9,206.49 5,467.25 14,673.74
6 81,914.41 9,758.88 4,914.86 14,673.74
7 72,155.53 10,344.41 4,329.33 14,673.74
8 61,811.13 10,965.07 3,708.67 14,673.74
9 50,846.05 11,622.98 3,050.76 14,673.74
10 39,223.08 12,320.36 2,353.38 14,673.74
11 26,902.72 13,059.58 1,614.16 14,673.74
12 13,843.14 13,843.14 830.60 14,673.74
T. 108,000.00 51,697.40 159,697.40 - -

frecuancia:
Monto del Préstamo S/108,000.00 Mensual 12
Interés anual 24% Bimenstral 6
Forma de pago Trimestral-------anualizar 4 Trimestral 4
Periodos para pago Deuda 12 Incluido Cutrimestral 3
Periodos de gracia 2 Semestral 2
10 10 Anual 1
Tasa de interés periodo Prom. 6% 24% 2% Anual 1
Cuotas Fijas

PER. SALDOS PRINCIPAL INTERESES TOTAL PRINCIPAL INTERES TOTAL

ANUAL ANUAL ANUAL
1 108,000.00 6,480.00 6,480.00
2 108,000.00 6,480.00 6,480.00
3 108,000.00 8,193.74 6,480.00 14,673.74
4 99,806.26 8,685.36 5,988.38 14,673.74 16,879.00 25,428.38 42,307.38 29,333.03
5 91,120.90 9,206.49 5,467.25 14,673.74
6 81,914.41 9,758.87 4,914.86 14,673.74
7 72,155.54 10,344.41 4,329.33 14,673.74
8 61,811.13 10,965.07 3,708.67 14,673.74 40,274.84 18,420.12 58,694.96
9 50,846.06 11,622.98 3,050.76 14,673.74
10 39,223.08 12,320.35 2,353.38 14,673.74
11 26,902.73 13,059.58 1,614.16 14,673.74
12 13,843.15 13,843.15 830.59 14,673.74 50,846.05 7,848.91 58,694.96
T. 108,000.00 51,697.39 159,697.39 107,999.89 51,697.41 159,697.30

PRODUCTOS 2022 2023 2024 2025 2026

VENTAS 624,000 768,000 912,000 1,056,000 1,152,000
MOCHILAS G 234,000 288,000 342,000 396,000 432,000
Cantidad 2600 3200 3800 4400 4800
Precio Unit. 90.00 90.00 90.00 90.00 90.00
MOCHILAS M 208,000 256,000 304,000 352,000 384,000
Cantidad 2600 3200 3800 4400 4800
 Precio Unit. 80.00 80.00 80.00 80.00 80.00
MOCHILAS P 182,000 224,000 266,000 308,000 336,000
Cantidad 2600 3200 3800 4400 4800
Precio Unit. 70.00 70.00 70.00 70.00 70.00

OTROS INGRESOS - - - - -
Sub-productos

TOTAL S/ 624,000 768,000 912,000 1,056,000 1,152,000

3800 4400 4800

Cuadro 9
Costos y
gastos
totales del
proyecto

RUBROS 2022 2023 2024 2025 2026

1. COSTO DE VENTAS 408,000 484,140
2. GASTOS DE ADM. 27,850 27,850
3. GASTOS DE VENTA 29,540 29,540
4. GASTOS FINANCIEROS 25,428 18,420
TOTAL 490,818 559,950 - - -

RUBROS 2022 2023 2024 2025 2026

1.COSTO DR VENTAS 408,000 484,140 560,280 636,420 677,180
2.GASTOS DE ADM 27,850 27,850 27,850 27,850 27,850
3.GASTOS DE VENTA 29,540 29,540 29,540 29,540 29,540
4.GASTOS FINANCIEROS 25,428 18,420 7,849 0 0
TOTAL 490,818 559,950 625,519 693,810 734,570
RUBROS 2022 2023 2024 2025 2026
VENTAS 624,000 768,000 912,000 1,056,000 1,152,000
COSTO DE VENTAS (408,000) (484,140) (560,280) (636,420) (677,180)
UTILIDAD BRUTA 216,000 283,860 351,720 419,580 474,820
GASTOS ADMINISTRAT. (27,850) (27,850) (27,850) (27,850) (27,850)
GASTOS DE VENTA (29,540) (29,540) (29,540) (29,540) (29,540)
UTILIDAD OPERACIONAL 158,610 226,470 294,330 362,190 417,430
GASTOS FINANCIEROS (25,428) (18,420) (7,849) - -
UTILIDAD ANTES DE P.I. 133,182 208,050 286,481 362,190 417,430
IMPUESTO A LA RENTA (39,955) (62,415) (85,944) (108,657) (125,229)
RESULTADO EJERCICIO 93,227 145,635 200,537 253,533 292,201
39,954.60 62,415.00 85,944.30 108,657.00 125,229.00

Anexo 2 Depreciación de activos fijos

ACTIVOS IMPORTE % 2022 2023 2024 2025 2026
Terrenos 150,000 -
Instalaciones 110,000 3 3,300 3,300 3,300 3,300 3,300
Maquinarias 200,000 10 20,000 20,000 20,000 20,000 20,000
U.Transporte 40,000 25 10,000 10,000 10,000 10,000
TOTAL S/ 500,000 33,300 33,300 33,300 33,300 23,300

RUBROS/ PERIODOS 2021=0 2022 2023 2024 2025 2026

A. INGRESOS 624,000 768,000 912,000 1,056,000 1,152,000
- Ingresos por Ventas 624,000 768,000 912,000 1,056,000 1,152,000
- Otros Ingresos
B. EGRESOS (540,000) (432,090) (508,230) (584,370) (660,510) (711,270)
- Activos fijos tangibles (500,000)
- Caja y Bancos Inicial (40,000)
- Costos de Operación (374,700) (450,840) (526,980) (603,120) (653,880)
- Gastos de Administración (27,850) (27,850) (27,850) (27,850) (27,850)
- Gastos de Venta (29,540) (29,540) (29,540) (29,540) (29,540)
C. FLUJO DE CAJA ECONÓMICO (540,000) 191,910 259,770 327,630 395,490 440,730
- Préstamos 108,000
- Amortizaciones (16,879) (40,275) (50,846)
- Intereses (25,428) (18,420) (7,849) 0 0
- Impuesto a la Renta (39,955) (62,415) (85,944) (108,657) (125,229)
D. FLUJO DE CAJA FINANCIERO (432,000) 109,648 138,660 182,991 286,833 315,501
- Aportes de Capital 432,000
Distribución de utilidad
- Provisiones
E. SALDO DE CAJA PERIODO - 109,648 138,660 182,991 286,833 315,501
F. SALDO DE CAJA RESIDUAL 40,000 149,648 288,308 471,299 758,132 1,073,633
SOLUCION DEL EXAMEN