CAPRILACT Goats

Cheese



1



INTRODUCTION

Cheese is a dairy product staple addition to being rich in calcium, is an important food in
the diet in almost all countries of the world, is nutritious, natural, and easy to work in any
environment from the desert more arid to the pole colder, thus allowing the consumption
of milk at a time when adverse circumstances this can not be obtained, has great virtues is
very typical and accompanied him on the table with wine and bread, with whom he makes
a marriage gastronomic almost perfect. Many important gourmets advise a good choice of
wine adapting to each type of cheese and vice versa, so that the flavor of both is not
unduly disturbed.
Within the kitchen is multiple use, thanks to the wide variety of types that exist. Some
cheeses are used for making cakes or feet, dips or spreads, and especially to give color and
flavor that melted some important international dishes such as onion soup. It is an
important element in the diet of nearly all societies because it is nutritious, natural, easy
to produce.
We are a industry company dedicated to the production of unrelatives productos from
goats milk. Because goats cheese is an handmade product, with to many benefits, but
have of low consumption, our objetive is industry it and export it for europe.




2

INDICE

1.- Executive Summary pag.3
2.- Market Opportunity pag.5
3.- Target Markets pag.7
4.- Product Overview pag.9
5.- Value Proposition pag.9
6.- Competitive Analysis pag.10
7.- Marketing and Distribution Pag.11
8.- Strategic Alliances Pag.16
9.- Manufacturing Strategy Pag.17
10.- Organizational System Pag.23
11.- Financial System Pag.27








3

1.- EXECUTIVE SUMMARY
MISSION AND VISION
Mission:
We are going to be a leader in the international market, dedicated to the manufacture and
marketing of goats cheese, for it we have the appropriate technology and human talent.
Vision:
We will be the largest company and committed to our customers get the best quality products and
the best price of the whole market, meeting the most higgers standards of quality, productivity
and competitiveness meet the needs of the international market.

PRODUCT DESCRIPTION
Our product is goats cheese matured pressing, elaborated below high quality standars, with the
advice of an expert in the elaboration of cheeses, oriented to the best restaurants and hotels from
Europa.
FOUNDERS AND KEY MEMBERS
The team of Caprilac SAC shall consist of a GENERAL MANAGE: Paulo Vega, PRODUCT CHIEF:
Nelson Quispe, HUMAN RESOURCES CHIEF: Alejandra Sanchez, MARKETING CHIEF: Mirella Chiang,
ACCOUNTING AND FINANCE AREA:, Alejandra Huamantuma. All members of the venture will share
the values and mission of the company, which significantly motivate the achievement of the goals.
PRODUCT ADVANTAGE AND COMPETITION
It's a very NICE cheese texture.
Has high nutritional value (proteins and amino acids, calcium, potassium, selenium, iron,
vitamin A).
Backed by our own quality assurance (specialist) and meeting the most demanding
international standards.
MILESTONES AND METHOD IF ACCOMPLISHMENT
MILESTONES INDICATOR TIME
Do the test of evaluation of goats cheese Accepted by important
chefs here
1 months
Contact with the producers of goats milk .Talk and
negotiated with them
Have all or the majority
producers with us
1 month
Implementation of goat cheeses fabric Fabric 4 months
Bring an expert to teach us the process Bring here and teach us 5 months
Find contacts, make taste the product for possible Sold expected 3 months
4

consumers, make the sold
Participate in international feries. Brokers Recognize and win 2 years


MARKETING STRATEGY:
Relation Marketing:

a) Suppliers:
Fairy Tale
Contact with the suppliers of goats milk
Talk and negotiation
Training
b) Company:

Total Quality
Have training personal
Expert in cheese
Have all the resources basic needed (machine, infrastrusture and material)
Continues improvement process
Certified quality

c) Consummer:

Penetration



Develop:
5

Product of high quality
Good presentation
Introduction:
Contact with the owners or gerent of restaurants and hotel of luxury
Tasting of the product
Participation in international feries
Competitive prices according with the market
Discount for quantity
Client attention

Business system and organization
The business system is based on the implementation of a manufacturing plant based
mature cheese goat milk that allows offer 6429 kg / month restaurates specifically for the
European market and hotels and source of income for the project will come from selling
6429 units mature cheese per month, with each unit having g 1k cheese cost $ 50 each
unit. The business organization will correspond to a Sociedad Anonima (SAC).

Implementation Plan
It is frame in the period between January 2014 and first week of July 2014.

Risks
Will be addressed by the company themselves and those generated approximately it.

Financing
The total amount claimed to set up the business is 338040 dollars. The project will
generate income of 208118 dollars themselves from the first year from the sale of mature
cheeses made with milk from goat to 50.oo dollars each 1kg. The estimated cash flow
results shows that entrepreneurship is feasible.

2.- Market Oportunity
2.1. Industry Trends
Cheese is the start product in the range of dairy products.
The cheese is consumed daily, average annual consumption amounting to 26.4 kg / person
in Europe.
It is becoming more of a regular trend the law consumption in classic cheese consumption
and the rise trend for culinary use.
6

Best cheese in the market:
Montefrieo Goat cheese has be voted the world's best cheese in the latest edition of
the World Cheese Awards, with a price of 23/kg.
Goat cheese papoya, was voted best of the year in Europe, with a price of 33/kg.
The world's most expensive cheese is made from donkey milk, with a price of 1000/kg.


Fig.2.1 Cheese Consumption and Expenditure in Europe (2007-2011)

2.2. NEEDS OF COSTUMERS
Our customers are restaurants and first-class hotels in Europe therefore, needs identified in
them are:
Providing its guests, an excellent service,
High quality products in their food,
Achieve them satisfaction, recognition and prestige
For this reason, the high quality of our product is mandatory.
2.3. SERVICE PROVIDERS NEEDS
Identified needs of our suppliers are:
Training of farmers with respect to food and care.
Technological improvement in milking system.
Improvement of infrastructure giving adequate conditions for the animals.
To give them our full support in this way for a raw material of high quality.
2.4. COMPETITIVE LANDSCAPE
The main producers of cheese in Europe are Germany, Spain, France, Italy, the Netherlands
7


FIG. 2.2 Leading producers of cheese in Europe

The main manufacturing industries in Europe are:
Fromabgerie Bel
Caves Producteurs
Monte Enebro (Queseras del Titar)
Lcteas Cobreros S.A.
Cesaria Monti Trentini
Fattorie del Sole
3.- Targets Market:
Our company is focused on a target market primarily to restaurants and hotels in Europe. In the future
we will sell our product in specialized shops for the families of the socio-economic class A and B, which
are in the search for new alternatives for gastronomy.

0%
5%
10%
15%
20%
25%
23%
21%
13%
8%
7%
Leading producers of cheese in Europe
8



SCRIPT HOTEL OR RESTAURANT
A HOTEL WESTMINSTER-NICE
B HOTEL NICE RIVERA
C HOTEL DE LAS LETRAS
D HOTEL ANNE D ANJOU
E HOTEL NERI
F RADISSON BIU HOTEL TOULOUSE AIRPORT
G HOTEL ADA PALACE
H HOTEL RESTAURANT LE LAC
I HOTEL MELIA BARCELONA
J RADISSON BLU NICE

Local Service Providers
The poblation of goat cattle
9

PERU: POBLACION PECUARIA POR ESPECIE SEGN REGION Y SUBREGION 2011
P/( Unidades )

Regin Ave Alpaca LLama Caprino Ovino Porcino Vacuno Vacas ordeo
Total nacional 128 943 456 4 322 258 1 226 612 1 946 117 14 050 173 3 263 254 5 589 173 815 251

Tumbes

199 510

-

-

81 400

9 430

20 030

14 447

513
Piura 5 088 645
-
- 412 459 338 702 199 520 310 158 35 419
Lambayeque 2 502 180
-
- 77 230 86 180 80 365 109 540 15 349
La Libertad 17 116 869 8 018 - 131 643 412 407 159 681 259 557 37 489
Cajamarca 1 331 950 1 120 - 87 325 434 278 255 432 664 574 136 630
Cajamarca 601 500 1 120 - 55 400 290 227 105 262 304 609 91 837
Chota 510 300
-
- 22 805 133 521 110 330 268 515 41 327
Jan 220 150
-
- 9 120 10 530 39 840 91 450 3 466
Amazonas 1 374 018
-
- 9 006 42 510 70 916 230 526 59 696
Ancash 1 713 095 11 844 - 167 112 808 502 181 021 304 367 14 358
Lima 40 320 120 37 345 22 202 189 053 330 004 404 507 232 109 75 684
Ica 11 340 610 - - 66 788 23 226 32 998 38 362 7 811
Hunuco 1 720 400 3 250 - 85 480 839 260 339 405 305 300 32 902
Pasco 110 781 69 640 35 755 9 471 969 245 129 039 123 433 24 424
Junn 3 510 810 45 498 40 495 7 454 1 020 168 121 673 226 527 28 327
Huancavelica 401 240 245 816 130 987 191 885 984 244 179 537 190 420 16 366
Arequipa 23 026 495 494 004 107 261 20 395 207 954 82 320 201 854 69 147
Moquegua 105 888 93 947 38 737 11 522 72 046 15 195 28 624 5 406
Tacna 822 000 55 078 20 968 20 492 39 095 34 383 27 859 7 075
Ayacucho 610 140 220 945 136 942 237 522 931 253 179 000 502 428 33 551
Apurmac 531 400 188 587 61 554 90 004 504 434 150 575 340 719 34 514
Abancay 210 950 173 347 47 449 38 114 266 294 55 105 214 689 22 464
Andahuaylas 320 450 15 240 14 105 51 890 238 140 95 470 126 030 12 050
Cusco 933 008 654 726 184 421 49 876 1 937 742 182 940 507 051 53 373
Puno 1 941 220 2 192 440 447 290 - 4 006 330 127 085 680 050 101 006
San Martn 4 114 370 - - - 24 294 167 652 162 423 18 300
Loreto 3 750 000 - - - 8 199 82 800 36 670 1 741
Ucayali 5 940 200 - - - 12 920 53 927 41 105 3 508
Madre de Dios 438 507 - - - 7 750 13 253 51 070 2 664

The major departments with the largest populations of goats are Piura, Ayacucho, Huancavelica and Lima,
Ica which will be our main suppliers

4.- Product Overview
Statement Of Direction
Our development as a company and the key to our success and growth is found in our ability to
give customers what we have asked. To achieve this, we establish a politic Quality, which is
10

summarized as to ensure the achievement of our politic Quality, we incorporate in our company
the necessary resources to ensure that our product meets the regulations in force and satisfaction
the needs of customers. All staff are responsible for the quality of their work, known and must
assume the politic Quality of the company.
We maintain strong and sustained commitment to drive continuous improvement of the work
done, looking to improve every day. Our company comply with all the requirements demanded
market, the company will have the ability to meet customer order, the price of our products will
be significant for the market, will be constituted legally and contribute to the state, the work
environment will be in harmony always complying with the commitments to our environment.

Technological Innovation
At first prepare a classic product is good quality later be offered other innovative production lines
that will be characteristic of our company, our company fulfill its development will become
increasingly more efficient in the process, our product is not only specific a market anger will be
expanded to other markets with innovative new products.

5.-Value Proposition:

The value that we provide to our customers, who are the restaurants and hotels of luxury in
Europe, is to provide Peruvian goat`s cheese highest quality for the use of this in different ways
according to the most demanding culinary tastes of their customers.
The most luxurious hotels and restaurants in Europe seeking satisfy the needs of status and
recognition of their customers through the services that they offer including gourmet variety,
being one of the best alternative use goat`s cheese in their dishes.
Our customers have the desire to always give them something better and new to their own
customers, for these begin the need of wanting to give new options to meet different tastes in
food, which is why we offer our goat`s cheese to give a new dining option.
The goat cheese is used in Europe as much or more as used cow cheese here in the West, so our
product have not lost in this market, can be used in the preparation of various dishes, whether
appetizer, main dish or dessert, his use stay in the imagination of the chef.
11

Currently the Peruvian products are unique and unusual and away from the massive use, but
especially are renowned for their excellent quality, and our goats cheese Caprilact is not the
exception.

6.- Competitive Analysis
The competitors in the European market have company among the most important German,
French, Italian and Spanish Mountain Juniper (Queseras Tietar). A company sells goat cheeses at
the national and international market covering a varied product variety.
Another of the company Dairy Cobreros SA is a company with over 20 years experience in the
dairy and transport sectors. With a large fleet of transport itself, ensures the best treatment of the
product and the maximum speed of supply in Europe.
Other companies in the European market, we can mention: Fromagerie Bel, Caves Producers', the
same as the above-mentioned are within the market
The companies mentioned have more than 10 years in the market; have therefore design and
home awards in national and international competitions.
The companies are engaged in sales monthly and weekly so depending on the demand for
domestic and international markets.


Level of competition
Marketing tasks

Product Form
Caprilact is a company from Peru that is engaged in the
manufacture of cheeses selected from the best Peruvian areas
with a set of advanced technology for the production of lactic
curd of the highest quality and with the highest hygiene
systems.


Product Category
Caprilact offers a high quality product for consumers, ensuring
an excellent cheese for food variety as well for your
enjoyment in the good times.

Generic
Caprilact cheese is of high quality and tasting, result in a
change in your life not only for their nutrients.
This product will change the preparation of dishes within the
European food market for its high texture and flavors
characteristic of Peru.
Consume Caprilact not only enjoy a good and excellent price,
but the taste will be the maximum enjoyment.

12

7.- Marketing and Distribution:
Product
Generic: Cheeses
Caprilatc is a goats cheese matured pressing of high quality.
Real: Caprilatc is a product made of goats milk that contein proteins.
Increased: our cheeses are warranted with the best quality. Have a packing proper for it that
allow his preservation and also his transportation.
Atributos:


Price

Prices based in value with the proposal "MORE FOR MORE" because our product is
provided with the highest quality, so our price is high.
The price of our goat cheese are:
$ 50

Promotion

In our promotion and advertising plan will be used:

relationship marketing created a good image for "caprilact".
We will promote international fairs.
social networks
website
become ambassador of the country thanks to the Brand Peru.

?
13

Gastronomia: Feria para la alimentacin y la cocina gourmet
22.08.2013 - 25.08.2013 ,



Gastronomia

Feria para la alimentacin y la cocina gourmet Colombia
Gourmet Festival Feria de arte de mesa y de placer Alemania
14

Panama Gastronomica Feria internacional de gastronoma Panam
Hotelga Exposicin Internacional para la restauracin y la hostelera Argentina
Food & Hotel Thailand Feria internacional de alimentos, bebidas, hoteles, panaderas,
restaurantes, catering y equipos Pas tailands
Riga Food Feria alimentacin Letonia
food+hospitality Pakistan Feria Internacional de alimentos, bebidas y hospitalidad
Pakistn
Fine Food Australia Feria de productos alimenticios, bebidas y hospitalidad Australia
Restaurangexpo Feria para el negocio de los restaurantes Suecia
Fastfood & Cafe Feria de negocios rpida y Caf Suecia
15

Be my dealer Feria internacional de la franquicia, la marca y el concesionario
Le Gourmet The meeting point for gourmets Alemania
Gste Feria Internacional de Gastronoma, Hostelera y Restauracin Alemania

FODA

STRENGTHS
*Product of high-
quality and nutritional
value
*The prices of the
product are according
to the market
WEAKNESSES
*Limited quantity of
raw material (few
suppliers)
*We are new to the
market
OPPORTUNITIES
*A greater interest in
local and transnational
companies to invest in
our country
*Good image of the
peruvian products
abroad
THREATS
*High cost in the
technologies used for
the production
*High level
competition, and a
variety of similar
products
16



Distribution




caprilac restaurants and luxury hotels in Europe

Our goat cheese "caprilatc" will be distributed directly to restaurants and hotels sector in
Europe. A major European cities.



8.- Strategic Alliances:

8.1. Distributors:
Initially, we plan to distribute our goats cheese
by ourselves.
Our cheeses will be backed up by the image of a
good specialist in cheese important highlight. In
addition, emphasize that one of the marketing
strategies that we will plan to do is the tasting of
our product for our target market (owners or
managers of restaurants and luxury hotels). It is
necessary that our sales staff are well trained in
order to achieve sales and keep contact with our
consumers.
After 2 years approximately, we want to achieve that our product would be distributed by
specialized shops in cheeses or brokers. It is important that we establish a strategic
alliance with this type of stores or brokers, which will make it easier for us the contact with
potential new consumers.
Producer Consumer
17

For this we have to build brand image, which we will participate in trade fairs of
international cheeses. As well as, obtain certifications and always seeking for continuous
improvement of our processes.
Supply Chain:
a) Collect our raw material (goats milk) of our suppliers (breeders of dairymaid
goats)
b) Transporting our raw material up to our cheese plant
c) The internal logistics is done, start production to have completed our product
packaging for sending
d) The product is transported to the airport for his shipment
e) The product is sent by plane to the airport where are our consumers
f) The product is transported to the warehouses of our consumers


8.2. Suppliers:
Our suppliers are small breeders of dairymaid goats; they are located in the department of
Piura and Lima.
Our company believes that to get the best goat
cheese it is necessary to have total quality in all
processes of our value chain, from there the
importance of our raw materials have high quality
standards.
Our marketing strategy part of our suppliers, this will
be based on the "Fair Trade" which will allow not only
our growth but also our suppliers.
We will provide the necessary training to our suppliers to ensure that our raw material
fulfills the necessary requirements.
In the future we will also make strategic alliances with our best suppliers to buy better
breeds of dairymaid goats, so increased production and improved quality. In a win-win
relationship.
9. Manufacturing Strategy
1. Production
18

The plant of production position himself at Piura's Department of the Country of Peru, to
be Gained Caprino's bigger Livestock Sector of the Country.
We will get fresh milk from producer of the region (Piura), in metal containers of 20 liters
of capacity, Well transport it to the plant for analysis, storage and process.
We will make edifications and conditioning of the facilities in a period of 4 months (from
January to April). Capacitations will pluck up nurture and goat cattle's nutrition to our
cattle Piura's suppliers during April.
Trial Productions starts in may, as stated in the marketing plan. This trial production will
be done in two stages: ( 1 ) Capacitation for one week in charge of a professional,
establishing technical parameters in each stage of the process; ( 2 ) The second stage will
begin 4 months later, where we will do analysis: quality and tasting of the first
manufactured product.
To beginnings of September once once the formulation of the product was consolidated
and they will go through the respective certifications:
Inspection for the habilitation of the plant, in Arequipa.
Resolution of the sanitary habilitation.
Outstanding record ( INDECOPI ).
The study of the plan HACCP
To Noviembre's beginnings start up production, working 1500 liters of milk a day, during
26 days per month, with 5500 kg's production of cheese per month.
2. Characteristics of production
El primer ao (2014) se harn el marketing y publicidad del producto, as como todas
las legislaciones necesarias para su comercio en el mercado europeo. Para el 2015 se
empezara una produccin de 6400 kg de quesos madurados por mes, posteriormente
se estima un aumento de la produccin en un 20% cada ao.
Goat's description of the unitary operations in the elaboration of a milk cheese
a) dairy reception
19

The raw material that leaves to disappoint will do a series of proofs to know itself if
milk is apt to work it and that they contain the quality that it is been going to require in
an export cheese.
b) leak
Leak the impurities that can be in the previous processes and that they can
contaminate, and may affect to the final product.
c) pasteurization
In this process eliminate him the possible contaminating microorganisms that can alter
our product.
Pasteurization will make 73 C for a time of 15 seconds itself.
d) cooling
The temperature of goat's milk to 32 C's temperature will diminish
e) incorporation of additives
He will go through the addition of salt in this process since he helped in the curd and
the dairy conservation.
To him sodium nitrate will be added on that they are going to inhibit microorganisms'
development that they can decrease the quality of the product.
f) conditioning of the temperature of the curd.
It will be made to warm up milk raising the temperature to between 28 C and 35 C in
order that you can perform on the curd.
g) incorporation of the curdling
0,25 grams should be added, for each 10 liters of milk, previously dissolved in water
with salt before being incorporated to milk.
Once attach the curdling, the milk for a period of 9 to 11 minutes will have to shake he
bides awhile at rest close to 45 minutes for the verification that the curdling right now
had done effect and be ready for the cut of the curd.
h) cut of the curd
20

For this operation use him a metallic frame with mesh of holes of 3 cm of diameter.
Next it is let himself be rested for a period of 10 minutes in order that he comes off of
the whey.
i) agitation
Agitation comes true in order that a cheese with a desirable quantity of grease is
obtained.
j) heating of the curd
The temperature of the curd is raised slowly until this between 32 C to 36 C
k) Deshuerado
Once separated one will proceed to the elimination of the whey
l) put salt in
Preparing a brine adding 360 grams of iodized salt for each liter of drinkable water, and
next they mix 1 liter of brine for each 50 liters of milk.
m) second desuerado
He gets agitated after the salty and it is let himself be rested for 10 minutes and next
the outstanding liquid drains.
n) molding
One uses rustless- steel molds according to the presentation of the product itself he is
applicable one pressure in order that he drains the surplus whey until a desirable
product is obtained.
o) ripened
Once Pressings, the molds happen to the camera of maturation where 5 months until
they acquire the organoleptic desired attributes will remain.
p) storage
Cheeses Store Him in an environment that he has the conditions to insure a product of
quality ( I dry, clean, avoiding the direct contact with the solar light )
21


3. Delay and the Planning of Manufacturing

The production's summary is the following:
Year Months Processes
2014
January Edifications
February Studies of Enviroment Impact
March Instalacion of facilities and machinery
April Trial Production
May Trial production, XI Feria Internacional del Queso
June Trial Production
July Trial Production
August Produccin en prueba, Participacin en Gourmet Festival
September Certificaciones, Participacin en Mistura y Food & Hotel Thailand
October Certificaciones
November Production
December Production
2015
January Production
February Production
March Production
April Production, First Sale
May
Production
June
Production
July
Production
August
Production
September
Production
October
Production
November
Production
December
Production

4. Subcontractors
22

Our company subcontract the services of:
Cattle farmers.- subcontract him to stock raisers' group goat, with which remember goat's
purchase of 1500 liters of milk a day.
Carrier company.- HACCP, for the shipment will need the transport service of a company
that meets specifications and requests mentioned in the plan himself of our finished good
Airlines of shipments.- hire him an airline's services stops in you sent from our finished
good Europe or the country
Distributing company.- this company will collect the shipment from the product and take
it directly to the buyer, according to the agreed specifications.
Teams' Services of Maintenance.- estimated teams' revision every 2 weeks and a general
maintenance every month.

5. Equipment
I square 01: Prices of Machinery and Teams
Equipos y Materiales N de unidades
Precios ($)
unidad total
Tanque de almacenamiento 2 2,100.00 4,200.00
Bombas (Motores) 3 350.00 1,050.00
Tanque de Pasteurizacin 1 2,000.00 2,000.00
Tuberas de Acero Inox 1 800.00 800.00
Tuberas de Fierro 2 345.00 690.00
Envasadora al Vaco (Lz-320) 1 42,000.00 42,000.00
Caldero de vapor 1 28,000.00 28,000.00
Moldes de acero Inoxidable 150 10.00 1,500.00
Camin Mitsubishi de 5
toneladas
1 35,500.00 35,500.00
Balanza Digital 500kg 1 1,840.00 1,840.00
Tina de Quesera rectangular 2 1,500.00 3,000.00
Carrito Transportador 2 400.00 800.00
Liras Horizontales y verticales 2 65.00 130.00
Porongos de Acero Inox 100 100.00 10,000.00
Agitador de acero inoxidable 2 15.00 30.00
Prensa Mecnica 1 1,500.00 1,500.00
23

Estante de Maduracin y
Refrigeracin
8 120.00 960.00
Cmara frigorfica 1 18,230.00 18,230.00
Equipo y Material de
Laboratorio
1 6,400.00 6,400.00
Mesas de acero inoxidable 2 750.00 1,500.00
Costo Total

160,130.00

The total cost of Maquinaria and Equipos is of 160.130 dollars

10. ORGANIZATION SYSTEM
10.1 Organizational staff
This system aims to ensure the proper functioning of the various departments of the company, as
well as proper coordination thereof.
A. General Manager: Industrial Engineer
Specialist management and business management that aims to ensure the vision of the
company and the fulfillment of the mission, with an experience of three years working in
the cheese industry.
Generate more revenue while maintaining quality and service, Direct, Monitor and Control
the operation of the establishment.
Keep in good condition the premises, furniture and existing equipment, direct, supervise,
control and train the person in charge.
Generate and maintain all information and controls under General, Implementing the
strategies and guidelines established by DG.
B. Counter: Degree in accounting
Responsible for planning, organizing and coordinating all related to the accounting area,
with the aim of obtaining consolidations and financial statements required by the
organization. Develops and coordinates the implementation of policies related to the
accounting department, ensuring compliance with accounting principles generally
accepted and the specific politic of the company.
Additionally develops and controls the work budget and costs.
C. Head of production line and quality: engineer food industries
24

Production:
Specialist in production engineering and in the dairy industry with an experience of 3 years
Develop control activities food companies compliance verification BPM Work in ground
control and verification of compliance of sanitary regulations in schools, establishments
deliver and provide food of all kinds. Join the regional team of HACCP, taking over riles in
food industries, and healthcare processes in food processing. Execution of all operational
tasks that enable the coordinated of shares of the Unit Food Safety.
Quality
Specialist control and quality management, HACCP, production processes, management of
integrated systems ISO 9001, ISO14000, ISO 22000.
Enforce quality standards throughout the processing of the product.
D. Head of human resources: Degree in industrial relations
With knowledge management forms and current regulations of the country in regard to
workers. With a history of working experience high.
E. Head of marketing and sales: Degree in Marketing
Specialist international business experience in the sales of dairy products and has the
responsibility:
- Reports to General Management: Platform, Rates and Contracts, Billing, Customer
Service and Studio d steady market.
10.2. Government Regulations
European Health Regulations
As you introduce new laws and regulations, requirements challenge our directories to
higher levels of transparency, objectivity and professionalism. The increased responsibility
and potential liability exposure means that managers need to ensure adherence to
corporate governance standards and that there are robust systems compliance
management.
CHEESE
Royal Decree 1113/2006, of September 29, 2006, by adopting quality standards for cheese
and processed cheese. (B.O.E. 06.10.2006)
Regulation (EEC) 1898/87, of July 2, 1987, on the protection of designations of milk and
dairy products at the time of marketing.
25

10.3 Corporate Structure

10.5 Current investors
Paulo Vega
Eliza Bornas
Chiang Mirella
Jackeline Salamanca
Liliana Baptist
Karol Huamantuma
Juliana Parisuana
Alejandra Sanchez
Alejandra Huamantuma
Joel Montalvo
Nelson Quispe
Alejandro Gutierrez
12 investors we encompass 30% of the investment
General Manager
Manager
production
Manager HH.RR.
Manager
Marketing and
Sales
Manager
Administration
and finances
gal Legal adviser
Accountant


26


10.6 Consultants, Accountants, Lawyers, Bankers and others
Consultants: Specialist cheeses recognized in Europe.
Lawyer: Only the constitution of the company or in case of need.
Bankers: If some funding.









27

EXIT STRATEGY

CASH FLOW ($)
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
Economic Cash Flow -338,040 208,118 618,586 647,832 640,162 812,708




COMPOSITION OF INITIAL INVESTMENT


EQUITY 108,000 32%


FOREIGN INVESTORS 230,040 68%


TOTAL INVESTMENT 338,040 100%




RECOVERY CAPITAL INVESTORS AND
PARTNERS


Year 1 Year 2 Year 3 Year 4 Year 5


0% 70% 30% 0% 0%


0 236,628 101,412 0 0





CASH FLOW ($)
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
Economic Cash Flow -338,040 208,118 618,586 647,832 640,162 812,708
Returning capital to investors 0 0 -236,628 -101,412 0 0
Flow Economic Safety Net -338,040 208,118 381,958 546,420 640,162 812,708

28

11. FINANCIAL STATEMENT

11.1. Detail of investment in Assets
DETAIL OF INVESTMENT IN ASSETS
DESCRIPTION QUANTITY UNIT VALUE TOTAL VALUE
DESCRIPTION
Land
QUANTITY

UNIT VALUE

TOTAL VALUE
$ 100,000.00
Land of 1000 m2 1 100,000
Buildings $ 90,000.00
Building factory 1 90,000
Furniture $ 20,000.00
Muebles de oficina 10 2,000
Equipment $ 4,000.00
Computers 5 800
Vehicle $ 35,500.00
Camin Mitsubishi 1 35,500
Machines $ 88,540.00
Storage Tank 2 5,000 10,000
Pump (Engine) 3 350 1,050
Pasteurize tank 1 2,000 2,000
Pipes of steel Inox 1 800 800
Pipes Iron 2 345 690
Empty Canner (Lz-320) 1 42,000 42,000
Cauldron 1 28,000 28,000
Ripen Room 1 4,000 4,000

TOTAL INVESTMENT IN $

29

ASSETS 338,040.00


11.2. Enquiry projection year 2014-2018
Year
MONTH
kg Total kg Cheese
2014 6,429 38,571
2015 7,200 86,400
2016 8,064 96,768
2017 9,032 108,380
2018 10,115 121,386




11.3. Price projection
Year
Price/kg
$
2014 50.00
2015 55.00
2018 60.50
2017 66.55
2018 73.21



30

11.4. Project Demand

Year
Total Enquiry Projection
(kg)
Price/kg
$
Total Price
$
2014 38,571.43 $50.00 1,928,571.43
2015 86,400.00 $55.00 4,752,000.00
2016 96,768.00 $60.50 5,854,464.00
2017 108,380.16 $66.55 7,212,699.65
2018 121,385.78 $73.21 8,886,045.97


31

11.5. Cost of Production


Costo Unitario/kg
$
2014 2015 2016 2017 2018
Materia Prima 35.17 40.45 46.52 53.50 61.52
Mano de Obra 1.27 1.53 1.83 2.20 2.64
Gastos de fabricacin 0.25 0.30 0.35 0.43 0.51
Costo Unitario 36.69 42.27 48.70 56.12 64.67

RAW MATERIAL


DESCRIPTION QUANTITY UNIT
UNIT COST
UNITARIO

TOTAL
COST (S/)
TOTAL
COST
TOTAL ($)

Milk 1500 lit. 1.85 2,775.00 7,215.00

Calcium chloride 3 kg. 4 12.00 31.20

Rennet 3.75 kg. 12 45.00 117.00

Fine Salt 10.8 kg. 1.8 19.44 50.54

Packaging 214 unid. 0.112 24.00 62.40

Labels 214 unid. 0.11 23.57 61.29

TOTAL 2,899.01 7,537.43


32


MANPOWER


Charge
Mensual
Salary
Anual Salary Gratification
Christmas
Bonus
Essalud Vacation
TOTAL
(S/.)
TOTAL
($)
Production chief 4,000 48,000 4,000 4,000 5,400 4,000 69,400 26,692
Quality Chief 4,000 48,000 4,000 4,000 5,400 4,000 69,400 26,692
Technical 1,500 18,000 1,500 1,500 2,025 1,500 26,025 10,010
worker 1,000 12,000 1,000 1,000 1,350 1,000 17,350 6,673
worker 1,000 12,000 1,000 1,000 1,350 1,000 17,350 6,673
worker 1,000 12,000 1,000 1,000 1,350 1,000 17,350 6,673
worker 1,000 12,000 1,000 1,000 1,350 1,000 17,350 6,673
worker 1,200 14,400 1,200 1,200 1,620 1,200 20,820 8,008
Total 14,700 176,400 14,700 14,700 19,845 14,700
255,045 98,094




Manufacturing expenses


Description Expressed in $
2014 2015 2016 2017 2018
Water 11,000.00 13,200.00 15,840.00 19,008.00 22,809.60
Light 8,000.00 9,600.00 11,520.00 13,824.00 16,588.80

Annual 19,000.00 22,800.00 27,360.00 32,832.00 39,398.40


EXPENSES

33

Administrative Expenses


charge
Salary
Monthly
Salary
Annual
Gratification
Christmas
Bonus
Essalud Vacation
TOTAL
(S/.)
TOTAL
($)
General Manager 8,000 96,000 8,000 8,000 10,800 8,000 138,800 53,385
Head of Human Resources 2,500 30,000 2,500 2,500 3,375 2,500 43,375 16,683
Head of Marketing 2,500 30,000 2,500 2,500 3,375 2,500 43,375 16,683
Head of Accounting and
Finance
2,500 30,000 2,500 2,500 3,375
2,500 43,375 16,683
Goalkeeper 1,000 12,000 1,000 1,000 1,350 1,000 17,350 6,673
total 16,500 198,000 16,500 16,500 22,275 16,500 286,275 110,106
Selling Expenses


Description TOTAL ($)
Market research 30,000
Advertising and other 70,000
Shipment 14,400

114,400

34

11.6. TABLE OF DEPRECIATION (Dollars)

Fixed Assets
value % Depreciation Total Residual Value
Investment
Depreciation
Year 1 Year 2 Year 3 Year 4 Year 5
Accumulated
depreciation

Land 100,000 0 0 0 0 0 0 100,000
Buildings 90,000 3% 2,700 2,700 2,700 2,700 2,700 13,500 76,500
furniture 20,000 20% 4,000 4,000 4,000 4,000 4,000 20,000 0
Computer equipment 4,000 20% 800 800 800 800 800 4,000 0
Vehicles 35,500 10% 3,550 3,550 3,550 3,550 3,550 17,750 17,750
Machinery 88,540 10% 8,854 8,854 8,854 8,854 8,854 44,270 44,270

338,040

Residual value of fixed
assets
238,520


35


RESIDUAL VALUE COMMERCIAL $
Commercial Land Value 120,000
Building Business Value 65,000
Commercial Value Furniture 500
Business Value of Computer Equipment 300
Value Commercial Vehicles 20,000
Machinery Trade Value 60,000
(Book Value Land) 0
(Book Value Buildings) -13,500
(Book Value Furniture) -20,000
(Computer Equipment Book Value) -4,000
(Book Value Vehicles) -17,750
(Used Book Value) -44,270
utility 166,280
Income Tax (30%) -49,884
Profit after imptos 116,396
More Fixed Assets Book Value Total 238,520

Residual Value Commercial A Fixed 354,916
Residual Value Total Commercial 354,916



36

11.7. Cash Flow

CAPRILACT SAC
CASH FLOW
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
2014 2015 2016 2017 2018
Quantity (kg) 38,571 86,400 96,768 108,380 121,386
Price $ 50.00 55.00 60.50 66.55 73.21

Sales 1,928,571 4,752,000 5,854,464 7,212,700 8,886,046
Cost of production -1,415,284 -3,652,330 -4,713,014 -6,082,207 -7,849,802
Selling Expenses -114,400 -114,400 -114,400 -114,400 -114,400
Administrative Expenses -110,106 -110,106 -110,106 -110,106 -110,106
Depreciation Buildings -2,700 -2,700 -2,700 -2,700 -2,700
Depreciation Furniture -4,000 -4,000 -4,000 -4,000 -4,000
Depreciation of Computer Equipment -800 -800 -800 -800 -800
Vehicle Depreciation -3,550 -3,550 -3,550 -3,550 -3,550
Depreciation Machinery -8,854 -8,854 -8,854 -8,854 -8,854
Income before Taxes 268,877 855,260 897,040 886,083 791,835
Income Tax (30%) -80,663 -256,578 -269,112 -265,825 -237,550
Net Liq. taxation 188,214 598,682 627,928 620,258 554,284

Depreciation Buildings 2,700 2,700 2,700 2,700 2,700
Depreciation Furniture 4,000 4,000 4,000 4,000 4,000
Depreciation of Computer Equipment 800 800 800 800 800
Vehicle Depreciation 3,550 3,550 3,550 3,550 3,550
Depreciation Machinery 8,854 8,854 8,854 8,854 8,854
37


Land Investment -100,000
Building Investment -90,000
Investment Furniture -20,000
Computer Equipment Investment -4,000
Investment Vehicles -35,500
Machinery Investment -88,540
Residual Value Recovery 238,520

Economic Cash Flow -338,040 208,118 618,586 647,832 640,162 812,708


CASH FLOW ($)
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
Economic Cash Flow -338,040 208,118 618,586 647,832 640,162 812,708


38

11.8. Balance Sheet
CAPRILACT S.A.C.
BALANCE SHEET
For the year Ended December 31, 2014
(Expressed in Dollars)

ASSETS

2014

LIABILITIES & EQUITY 2014


CURRENT ASSETS

LIABILITIES 0
Cash

208,118

TOTAL CURRENT ASSETS 208,118

TOTAL LIABILITIES 0
FIXED ASSETS

STOCKHOLDERS EQUITY
Land

100,000

EQUITY

338,040
Buildings

90,000

RETAINED EARNINGS 188,214
Furniture

20,000

TOTAL STOCKHOLDERS EQUITY 526,254
Equipment

92,540

Vehicles

35,500

TOTAL LIABILITIES & EQUITY 526,254
Accumulated Depreciation -19,904

TOTAL ACTIVO NO CORRIENTE 318,136



TOTAL ACTIVO 526,254



39

11.9. Income Statement

CAPRILACT S.A.C.
INCOME STATEMENT
For the year Ended December 31, 2014
(Expressed in Dollars)
Sales

1,928,571
Cost of Goods Sold

-1,415,284
Gross Profit

513,287
Sales Expense

-114,400
Sales Management

-110,106
Operationg Sales

-19,904
OPERATING PROFIT

268,877

NET PROFIT BEFORE TAXES

268,877
Income tax (30%)

-80,663

NET PROFIT AFTER TAXES

188,214




40


En el anlisis financiero se determin:
El capital inicial necesario es de $ 338,040, aqu se incluye: El terreno para la planta, la construccin, muebles, equipos de cmputo,
vehculos y maquinaria.
Como muestra el siguiente grfico, el proyecto de negocio es factible.


D