FLUJO DE CAJA ECONMICO Y FINANCIERO

CONCEPTO

AO 2010

AO 2011

AO 2012

VENTAS

150,000

135,000

195,000

I.VENTAS
II. INVERSIN
Terreno
Construcciones
Maquinarias
Mobiliario
CAPITAL DE TRABAJO PREST. BANCO
III.COSTOS DE SERVICIO
MATERIAS PRIMAS
MANO DE OBRA
CIF
MO IND.
SUMINISTROS VARIOS
GASTOS VARIOS
DEPRECIACION
IV.GASTOS OPERACIONALES
ADMINISTRACION
VENTAS
GASTOS VARIOS
V.SUB TOTAL
DEPRECIACION ADM.
VI. TOTAL BRUTO
VII. IMPUESTO
VIII.FLUJO DE CAJA ECONMICO
PRESTAMO
AMORTIZACION
INTERESES
ESCUDO TRIBUTARIO
IX.FLUJO DE CAJA FINANCIERO

150,000

135,000

195,000

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-8,867
-6,800
-500
38,756
-100
38,656
-7,731
31,025

-8,867
-6,800
-500
23,756
-100
23,656
-7,097
16,659

-8,867
-6,800
-500
83,756
-100
83,656
-25,097
58,659

-10,000
-4,000

-10,000
-3,000

-10,000
-2,000

27,025

13,659

56,659

PERIODO
INTERES

-$37,900
-$10,000
-$20,000
-$4,900
-$3,000
-40,000

-$37,900
-$37,900
-$37,900
40000

$2,100

4
-77,900
10%

27,025

VAN

TIR

19827.0507

0%

AO 2013

AO 2014

153,000

150,000

153,000

150,000

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-8,867
-6,800
-500
41,756
-100
41,656
-12,497
29,259

-8,867
-6,800
-500
38,756
-100
38,656
-11,597
27,159

-10,000
-1,000
28,259

27,159

0.2032481

20.32481

VENTAS
DETALLE
TOTAL DOLARES
Tipo de cambio Dlar
Kgrs. Oregano

AO 2010
150,000.00
3.00
50,000.00

AO 2011
135,000.00
3.00
45,000.00

AO 2012
195,000.00
3.00
65,000.00

AO 2013
153,000.00
3.00
51,000.00

AO 2014
150,000.00
3.00
50,000.00

MATERIA PRIMA
DETALLE
TOTAL DOLARES
Tipo de cambio Dlar

AO 2010
71,428.57
3.00

AO 2011
71,428.57
3.00

AO 2012
71,428.57
3.00

AO 2013
71,428.57
3.00

AO 2014
71,428.57
3.00

total soles
P.unitario soles
Oregano fresco Kgr.

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

21,428.57
50,000.00

21,428.57
50,000.00

21,428.57
50,000.00

21,428.57
50,000.00

21,428.57
50,000.00

MANO DE OBRA DIRECTA

DETALLE
AO 2010
DOLARES
14,933.33
SOLES 5 MESES
44,800.00
MESES TRABAJADO
5.00
SUELDO TOTAL MES
6,400.00
OBREROS
8.00
SUELDO SOLES
800.00

AO 2011
14,933.33
44,800.00
5.00
6,400.00
8.00
800.00

AO 2012
14,933.33
44,800.00
5.00
6,400.00
8.00
800.00

AO 2013
14,933.33
44,800.00
5.00
6,400.00
8.00
800.00

AO 2014
14,933.33
44,800.00
5.00
6,400.00
8.00
800.00

12,800.00

12,800.00

12,800.00

12,800.00

12,800.00

2,560.00
6,400.00

2,560.00
6,400.00

2,560.00
6,400.00

2,560.00
6,400.00

2,560.00
6,400.00

COSTOS INDIRECTOS DE FABRICACION CIF

AO 2010
AO 2011
TOTALES DOLARES
2,370.37
2,370.37
TOTALES SOLES
7,111.10
7,111.10
BOLSA POLIT.
1,000.00
1,000.00
CANT.
500,000.00 500,000.00
PRECIO UNIT.
0.0020
0.0020

AO 2012
2,370.37
7,111.10
1,000.00
500,000.00
0.0020

AO 2013
2,370.37
7,111.10
1,000.00
500,000.00
0.0020

AO 2014
2,370.37
7,111.10
1,000.00
500,000.00
0.0020

Merma de 30%
Oregano puro

BENEF. SOCIALES
POR 5 MESES
APROX. 40% DEL
SUELDO

CAJAS DE CARTON
CANT.
PRECIO UNIT.
ETIQUETAS
CANT.
PRECIO UNIT.

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

AO 2011

AO 2012

AO 2013

AO 2014

MANO OBRA INDIRECTA

AO 2010

kg fresco
3soles

kg fresco 0.7kg sec

TOTALES DOLARES
Total soles
SUPERVISOR
MENSUAL
TOTAL MESES

5,366.67
16,100.00
7,500.00
1,500.00
5.00

5,366.67
16,100.00
7,500.00
1,500.00
5.00

5,366.67
16,100.00
7,500.00
1,500.00
5.00

5,366.67
16,100.00
7,500.00
1,500.00
5.00

5,366.67
16,100.00
7,500.00
1,500.00
5.00

TECNICO MANT.
MENSUAL
TOTAL MESES

4,000.00
800.00
5.00

4,000.00
800.00
5.00

4,000.00
800.00
5.00

4,000.00
800.00
5.00

4,000.00
800.00
5.00

BENEFICIOS SOCIALES

4,600.00

4,600.00

4,600.00

4,600.00

4,600.00

AO 2010
333.33
3.00
1,000.00
5.00
200.00
150.00
50.00

AO 2011
333.33
3.00
1,000.00
5.00
200.00
150.00
50.00

AO 2012
333.33
3.00
1,000.00
5.00
200.00
150.00
50.00

AO 2013
333.33
3.00
1,000.00
5.00
200.00
150.00
50.00

AO 2014
333.33
3.00
1,000.00
5.00
200.00
150.00
50.00

AO 2010
645.00
400.00
20,000.00
50

AO 2011
645.00
400.00
20,000.00
50

AO 2012
645.00
400.00
20,000.00
50

AO 2013
645.00
400.00
20,000.00
50

AO 2014
645.00
400.00
20,000.00
50

245.00
4,900.00
20

245.00
4,900.00
20

245.00
4,900.00
20

245.00
4,900.00
20

245.00
4,900.00
20

100.00

100.00

100.00

100.00

100.00

500.00

500.00

500.00

500.00

500.00

AO 2010
500.00

AO 2011
500.00

AO 2012
500.00

AO 2013
500.00

AO 2014
500.00

GASTOS EN PERSONAL ADMINISTRATIVO

AO 2010
AO 2011
TOTALES DOLARES
8,866.67
8,866.67
tipo de cambio
3.00
3.00
Total 5 meses
26,600.00
26,600.00
meses laborados
5
5
Total soles
5,320.00
5,320.00
Gerente general
1,800.00
1,800.00
Contador
1,200.00
1,200.00
Secretaria
800.00
800.00

AO 2012
8,866.67
3.00
26,600.00
5
5,320.00
1,800.00
1,200.00
800.00

AO 2013
8,866.67
3.00
26,600.00
5
5,320.00
1,800.00
1,200.00
800.00

AO 2014
8,866.67
3.00
26,600.00
5
5,320.00
1,800.00
1,200.00
800.00

1,520.00

1,520.00

1,520.00

SUMINISTRO
TOTALES DOLARES
Tipo de cambio dlar
Total suministro S/.
Total meses
Total soles
luz
Agua
DEPRECIACIN
TOTALES DOLARES
Construccin
Valor Nominal
Vida util aos

Maqu. Y Equipo
Valor Nominal
Vida util aos
DEPRECIACIN ADMIN.
depre. Mobiliario
eq. Computo
Gasto varios adm.
GASTOS VARIOS
TOTALES DOLARES
gastos varios
materiales

Beneficios soc. 40%

1,520.00

1,520.00

aprox. De renumeracin

GASTOS OPERACIONALES VENTAS

AO 2010
AO 2011
TOTALES DOLARES
6,800.00
6,800.00
En Dolares T.C. 3.00
3,500.00
3,500.00
gastos pers. Ventas
10,500.00
10,500.00
= 1500 * 5
7,500.00
7,500.00
benef. = 600*5
3,000.00
3,000.00
Transporte Dolares
2,000.00
2,000.00
Publicidad Dolares
500.00
500.00
Gastos Varios Dolares
800.00
800.00

AO 2012
6,800.00
3,500.00
10,500.00
7,500.00
3,000.00
2,000.00
500.00
800.00

AO 2013
6,800.00
3,500.00
10,500.00
7,500.00
3,000.00
2,000.00
500.00
800.00

AO 2014
6,800.00
3,500.00
10,500.00
7,500.00
3,000.00
2,000.00
500.00
800.00

TIPO DE CAMBIO (TC=S/.3)

kg fresco 50000 kg seco

3soles

214286 soles 71429 $

kg fresco 0.7kg seco
ao

Capital de Operacin

Monto ($)
$40,000

Vida Util
en Aos
5

AO 01
Terreno
Construcciones
Maquinarias
Mobiliario
Total

Maquinaria o Equipo
Balanza de Recepcn
Mesa de Seleccin
Bandejas Plsticas
Carritos de Transporte
Secadores Solares
Tamiz Vibrador
Maquina envasadora
selladora
Mesas de ensamblaje y
embalaje

$10,000
$20,000
$4,900
$3,000
$37,900

Cantidad

Inversiones Fijas
Capital de Operacin

Inversin Total

1
1
50
8
4
1
1

Costo
1,000.00
300.00
10.00
200.00
2,000.00
1,000.00
2,000.00

Total
1,000.00
300.00
500.00
1,600.00
8,000.00
1,000.00
2,000.00

150.00

300.00

Total
($)
Mobiliario
Computadora
Escritorio
Sillas
Armarios
Otros

Cantidad
1
2
7
1

Costo
800.00
175.00
35.71
300.00
Total ($)

14,700.00
4,900.00
Total
800.00
350.00
250.00
300.00
1,300.00
3,000.00

$37,900
$40,000

$77,900