EQUIPOS MODULO Y ALMACEN

Descripcin
sillas
Computadora
impresora
modulo
Rack para proyector
estantes
Proyector
escritorio

Undidad

Cant.

Und
7
Und
3
Und
2
Und
1
Und
1
Und
3
Und
2
Und
1
COSTO TOTAL DE MAQUINA Y EQUIPO

Total equipo y maquinara

Depreciacion

###
S/.275.00

Y ALMACEN
Precio Unitario
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
EQUIPO

250.00
1,200.00
280.00
5,000.00
130.00
180.00
1,000.00
170.00

Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,750.00
3,600.00
560.00
5,000.00
130.00
540.00
2,000.00
170.00
###

personal
Administrador
logistica
diseadores
Publicistas
personal de ventas

Requerimieto de personal
cant.
pago mensual
PERSONAL ADMINISTRATIVO
1
S/. 1,800.00
2
S/. 800.00
PERSONAL DIRECTO
2
S/. 1,200.00
1
S/. 1,300.00
PERSONAL DE VENTAS
2
S/. 750.00
total

total mensual
S/. 1,800.00
S/. 1,600.00
S/. 2,400.00
S/. 1,300.00
S/. 1,500.00
S/. 8,600.00

pago anual
S/. 21,600.00
S/. 19,200.00
S/. 28,800.00
S/. 15,600.00
S/. 18,000.00
S/. 103,200.00

S/. 40,800.00

INSUMOS
INSUMOS
POLOS
INSUMOS
EMPAQUE
ESTAMPADO
BOLSAS
ETIQUETA INTERNA
ETIQUETA EXTERNA

cantidad
semanal
127
unidad
medio
medio
medio
medio
medio

millar
millar
millar
millar
millar
total

cantidad
mensual
508
cantidad
mensual
508
508
508
508
508

INSUMOS
cantidad
precio unitario
anual
6096 S/.
8.00
precio
unitario
S/.
1.00
S/.
3.50
S/.
1.50
S/.
0.80
S/.
0.90

precio total
S/.
S/.
S/.
S/.
S/.
S/.

508.00
1,778.00
762.00
406.40
457.20
3,911.60

precio toal anual

S/.

48,768.00

precio toal anual

S/.
S/.
S/.
S/.
S/.
S/.

6,096.00
21,336.00
9,144.00
4,876.80
5,486.40
46,939.20

CuADRO DE PRODUCCION
escenario Psimo
Polos con temticas

cantidad semanal

cantidad mensual

Polos sorprndete
Polos edicin Per
Polos edicin vintage

25
23
20

100
92
80

Polos edicin gamer y otaku

22

88

escenario normal
Polos con temticas
Polos sorprndete
Polos edicin Per

cantidad semanal

cantidad mensual

Polos edicin vintage

40
35
36

160
140
144

Polos edicin gamer y otaku

38

152

escenario optimista
Polos con temticas

cantidad semanal

cantidad mensual

Polos sorprndete
Polos edicin Per
Polos edicin vintage

60
45
50

240
180
200

Polos edicin gamer y otaku

55

220

CuADRO DE INGRESOS
ESCENRIO PESIMO
cantidad anual

Polos con temticas

cantidad semanal

1200
1104
960

Polos sorprndete
Polos edicin Per
Polos edicin vintage

25
23
20

1056

Polos edicin gamer y otaku

22
TOTAL ANUAL

ESCENRIO NORMAL
cantidad anual

Polos con temticas

cantidad semanal

1920
1680
1728

Polos sorprndete
Polos edicin Per
Polos edicin vintage

40
35
36

1824

Polos edicin gamer y otaku

38
TOTAL ANUAL

ESCENRIO OPTIMISTA
cantidad anual

Polos con temticas

2880
2160
2400

Polos sorprndete
Polos edicin Per
Polos edicin vintage

2640

Polos edicin gamer y otaku

cantidad semanal
60
45
50
55
TOTAL ANUAL

cantidad mensual

cantidad anual

PRECIO UNITARIO

100
92
80

1200
1104
960

S/. 60.00
S/. 45.00
S/. 45.00

TOTAL DE
INGRESOS
S/. 72,000.00
S/. 49,680.00
S/. 43,200.00

88

1056

S/. 45.00

S/. 47,520.00

S/. 212,400.00

TOTAL ANUAL

cantidad mensual

cantidad anual

PRECIO UNITARIO

160
140
144

1920
1680
1728

S/. 60.00
S/. 45.00
S/. 45.00

TOTAL DE
INGRESOS
S/. 115,200.00
S/. 75,600.00
S/. 77,760.00

152

1824

S/. 45.00

S/. 82,080.00

S/. 350,640.00

TOTAL ANUAL

cantidad mensual

TOTAL ANUAL

cantidad anual

PRECIO UNITARIO

240
180
200

2880
2160
2400

S/. 60.00
S/. 45.00
S/. 45.00

220

2640

S/. 45.00

TOTAL DE
INGRESOS
S/. 172,800.00
S/. 97,200.00
S/. 108,000.00
S/. 118,800.00

S/. 496,800.00

GASTOS ADMINISTRATIVOS
descripcion

unidad/doc

cantidad

Personal administrativo
1
S/.
1,800.000
1
S/.
800.000

Administrador
Logistica

sueldo
sueldo

Utiles de Oficina
papel bond
lapicero
archivador
cuaderno
agenda
engrapador
perforador

ciento
caja
unidad
unidad
unidad
unidad
docena

0.5
1
5
1
1
1
1

mes
mes
mes

1
2
1

Servicios
Alquiler
Capacitacion
Otros

precio unitario

S/. 19.00
S/. 10.00
S/. 3.50
S/. 2.00
S/. 6.00
S/. 12.00
S/. 12.00

S/.5,400.00
S/.180.00
S/.100.00

Total Gastos Administrativos

Gastos de Ventas
descripcion

unidad/doc

personal de venta
volantes
Transporte

cant.

SUELDO
unidad/doc
unidad/doc
total

precio unitario
2
100

S/. 750.00
S/. 0.80

Gastos generales
precio unit

Servicios
Luz
DUO (telefono y internet)

S/. 150.00
S/. 90.00

Total
mensual
S/. 150.00
S/. 90.00

Total

Total anual
S/. 1,800.00
S/. 1,080.00
S/. 2,880.00

Activos intangibles
Item
Estudio de factibilidad

Unid.

Cant.
1 Proyecto

Precio unit.
S/. 2,000.00

Registro de marcas
Constitucion de empresa

1 Tramite
1 Tramite
Total activos intangibles

S/. 4,416.00
S/. 3,000.00

amortizacion intangibles

S/. 470.80
costos de materiales

materiales (mensuales)
grapas
tonerl
kit de limpieza*

unidad
cajas
unidad
unidad

cantidad

total
* El Kit de limpieza se compra cada 2 meses

precio unitario
1 S/.
2.00
4 S/.
17.00
1 S/.
11.00

S
Total mensual
S/.
S/.

1,800.000
800.000

Total anual
S/.
S/.
S/.

21,600.000
9,600.000
31,200.000

S/. 9.50
S/. 10.00
S/. 17.50
S/. 2.00
S/. 6.00
S/. 12.00
S/. 12.00

S/. 114.00
S/. 10.00
S/. 17.50
S/. 24.00
S/. 6.00
S/. 12.00
S/. 12.00
S/. 195.50

S/.5,400.00
S/.360.00
S/.100.00

S/. 64,800.00
S/. 360.00
S/. 1,200.00
S/. 66,360.00
S/. 97,755.50

total mensual
S/. 1,500.00
S/. 80.00
S/. 600.00

Total
S/. 2,000.00

anual
S/. 18,000.00
S/. 960.00
S/. 7,200.00
S/. 26,160.00

S/. 8,160.00

S/. 4,416.00
S/. 3,000.00
S/. 9,416.00

precio total
costo anual
S/.
2.00 S/.
24.00
S/.
68.00 S/.
816.00
S/.
11.00 S/.
66.00
S/.
906.00

composicion inversion}

Item

Total S/.

Total $.

I. INVERSIN FIJA
1.1 Activo Fijo
Maquinarias y equipos

S/. 13,750.00

Total Activo Fijo

S/. 13,750.00

$4,583.33

1.2 Activo Intangible

Estudio de factibilidad
Registro de marca

S/. 2,000.00
S/. 4,416.00

Constitucion de empresas

S/. 3,000.00

Total Intangible

S/. 9,416.00

$3,138.67

TOTAL INVERSIN FIJA

S/. 23,166.00

$3,138.67

II. CAPITAL DE TRABAJO

Insumo principal

S/. 48,768.00

Mano de obra (Personal directo)

S/. 28,800.00

Insumos (otros)
Materiales
Gastos de Generales
Gastos administrativos

S/. 46,939.20
S/. 906.00
S/. 2,880.00
S/. 31,200.00

Gastos de ventas

S/. 26,160.00

Total capital de trabajo

S/. 185,653.20

$61,884.40

TOTAL INVERSIN

S/. 208,819.20

$65,023.07

*Tipo de cambiO de

S/.
3.00
Prestamo
S/. 80,000.00
Tasa de interes
36.50%
Tiempo (aos)
5

Item

Beneficiario

Fuente coperante

I. INVERSIN FIJA
1.1 Activo Fijo
Maquinarias y equipos

S/. 13,750.00

Total Activo Fijo

S/. 13,750.00

1.2 Activo Intangible

Estudio de factibilidad
Registro de marca

S/. 2,000.00
S/. 4,416.00

Constitucion de empresas

S/. 3,000.00

Total Intangible

S/. 9,416.00

TOTAL INVERSIN FIJA

S/. 23,166.00

II. CAPITAL DE TRABAJO

Insumo principal

S/. 24,384.00

S/. 24,384.00

Mano de obra (Personal directo)

S/. 14,400.00

S/. 14,400.00

Insumos (otros)
Materiales
Gastos de Generales
Gastos administrativos

S/. 30,089.20
S/. 906.00
S/. 2,880.00
S/. 31,200.00

S/. 16,850.00

Gastos de ventas

S/. 26,160.00

Total capital de trabajo

S/. 130,019.20

S/. 55,634.00

TOTAL INVERSIN

S/. 130,019.20

S/. 78,800.00

62.26%

37.74%

Porcentaje

Total

S/. 13,750.00

S/. 9,416.00
S/. 23,166.00
S/. 48,768.00
S/. 28,800.00
S/.

46,939.20

S/. 185,653.20
S/. 208,819.20

100.00%

S/. 18,050.00

CUADRO DE AMORTIZACIN

Prestamo
Tasa
N cuotas

Periodo
1
2
3
4
5

S/. 80,000.00
35%
5

Saldo inicial
S/. 80,000.00
S/. 71,963.34
S/. 61,113.84
S/. 46,467.03
S/. 26,693.82

R=

Pago anual
S/. 36,036.66
S/. 36,036.66
S/. 36,036.66
S/. 36,036.66
S/. 36,036.66

Interes
S/. 28,000.00
S/. 25,187.17
S/. 21,389.85
S/. 16,263.46
S/. 9,342.84

S/. 36,036.66

Amortizacin capital
S/. 8,036.66
S/. 10,849.49
S/. 14,646.82
S/. 19,773.20
S/. 26,693.82

Saldo final
S/. 71,963.34
S/. 61,113.84
S/. 46,467.03
S/. 26,693.82
S/. 0.00

Estructura de costos de produccin

AO 1
AO 2

Item
I. COSTO DE PRODUCCION
1.1. Costos directos
Insumos
Personal directo
1.2. Costos indirectos
Materiales
Gastos generales
II. GASTOS ADMINISTRATIVOS
Personal administrativos
Utiles y otros
Servicios
IV.GASTOS DE VENTAS
Sueldos y salarios
Servicios varios
IV. GASTOS FINANCIEROS
V. DEPRECIACION Y AMORTIZACION
Depreciacion de activos fijos
Amortizacion de intangibles
VI. COSTOS DE PRODUCCION TOTAL

S/. 81,354.00

S/.

81,354.00

S/.
S/.

S/.
S/.

48,768.00
28,800.00

48,768.00
28,800.00

S/.
906.00
S/.
2,880.00
S/. 97,755.50
S/.
31,200.00
S/.
195.50
S/.
66,360.00
S/. 26,160.00
S/.
18,000.00
S/.
8,160.00
S/. 28,000.00
S/.
745.80
S/.
275.00
S/.
470.80
###

S/.
906.00
S/.
2,880.00
S/.
97,755.50
S/.
31,200.00
S/.
195.50
S/.
66,360.00
S/.
26,160.00
S/.
18,000.00
S/.
8,160.00
S/.
25,187.17
S/.
745.80
S/.
275.00
S/.
470.80
S/. 231,202.47

stos de produccin
AO 3

AO 4

AO 5

S/.

81,354.00

S/.

81,354.00

S/.

81,354.00

S/.
S/.

48,768.00
28,800.00

S/.
S/.

48,768.00
28,800.00

S/.
S/.

48,768.00
28,800.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

906.00
2,880.00
97,755.50
31,200.00
195.50
66,360.00
26,160.00
18,000.00
8,160.00
21,389.85
745.80
275.00
470.80
227,405.15

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

906.00
2,880.00
97,755.50
31,200.00
195.50
66,360.00
26,160.00
18,000.00
8,160.00
16,263.46
745.80
275.00
470.80
222,278.76

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

906.00
2,880.00
97,755.50
31,200.00
195.50
66,360.00
26,160.00
18,000.00
8,160.00
9,342.84
745.80
275.00
470.80
215,358.14

S/.

97,755.50

Estado de ganancias y perdidas

Item
I. INGRESOS
II. EGRESOS
A) Costo de Produccion + deprec.
III. UTILIDAD BRUTA
B) Gastos adm. + amortz.
C) Gastos de venta
IV. UTILIDAD OPERATIVA
E) Gastos financieros
Utilidad antes de impuesto
Impuesto a la renta(30%)
V. UTILIDAD NETA

1
S/. 212,400.00

2
S/. 212,400.00

S/. 81,629.00
S/. 130,771.00
S/. 40,616.00
S/. 26,160.00
S/. 63,995.00
S/. 28,000.00
S/. 35,995.00
S/. 10,798.50
S/. 25,196.50

S/. 81,629.00
S/. 130,771.00
S/. 40,616.00
S/. 26,160.00
S/. 63,995.00
S/. 25,187.17
S/. 38,807.83
S/. 11,642.35
S/. 27,165.48

perdidas
3
S/. 212,400.00

4
S/. 212,400.00

5
S/. 212,400.00

S/. 81,629.00
S/. 130,771.00
S/. 40,616.00
S/. 26,160.00
S/. 63,995.00
S/. 21,389.85
S/. 42,605.15
S/. 12,781.55
S/. 29,823.61

S/. 81,629.00
S/. 130,771.00
S/. 40,616.00
S/. 26,160.00
S/. 63,995.00
S/. 16,263.46
S/. 47,731.54
S/. 14,319.46
S/. 33,412.08

S/. 81,629.00
S/. 130,771.00
S/. 40,616.00
S/. 26,160.00
S/. 63,995.00
S/. 9,342.84
S/. 54,652.16
S/. 16,395.65
S/. 38,256.51

Flujo de caja proyectado

Item
I. FLUJO DE BENEFICIOS
II. FLUJO DE EGRESOS
Inversion fija
Capital de trabajo
Costos Produccion
Gastos administrativos
Gastos de ventas
Impuesto (30%)
III. FLUJO ECONOMICO
Prestamo
Servicio de la deuda
IV. FLUJO FINANCIERO

1
S/. 212,400.00

S/. 208,819.20
S/. 23,166.00
S/. 185,653.20

###
S/. 80,000.00
###

VAN
TIRE

S/. 10,798.50

S/. 10,798.50
S/. 201,601.50
S/. 36,036.66
S/. 165,564.84

S/. 15,138.14
46%

Flujo de caja proyectado

2
S/. 212,400.00

3
S/. 212,400.00

4
S/. 212,400.00

S/. 150,356.35

S/. 151,495.55

S/. 153,033.46

S/. 81,354.00
S/. 31,200.00
S/. 26,160.00

S/. 81,354.00
S/. 31,200.00
S/. 26,160.00

S/. 81,354.00
S/. 31,200.00
S/. 26,160.00

S/. 11,642.35
S/. 62,043.65

S/. 12,781.55
S/. 60,904.45

S/. 14,319.46
S/. 59,366.54

S/. 36,036.66
S/. 26,006.99

S/. 36,036.66
S/. 24,867.79

S/. 36,036.66
S/. 23,329.88

VANF
TIREF

S/. 21,797.63
57%

5
S/. 212,400.00
S/. 155,109.65

S/. 81,354.00
S/. 31,200.00
S/. 26,160.00
S/. 16,395.65
S/. 57,290.35
S/. 36,036.66
S/. 21,253.69
AO
0
1
2
3
4
5
VANE
TIRE

FLUJO ECONOMICO
S/.
-208,819.20
S/.
201,601.50
S/.
62,043.65
S/.
60,904.45
S/.
59,366.54
S/.
57,290.35
S/. 15,138.14
46%

AO
0
1
2
3
4
5
VANF
TIRF

FLUJO FINANCIERO
S/.
-128,819.20
S/.
165,564.84
S/.
26,006.99
S/.
24,867.79
S/.
23,329.88
S/.
21,253.69
S/. 21,797.63
57%

RELACION BENEFICIO
AO

FUJO ECONOMICO

1
2
3
4
5

S/. 201,601.50
S/. 62,043.65
S/. 60,904.45
S/. 59,366.54
S/. 57,290.35

FUJO ECONMICO ACTUALIZADO

S/. 144,001.07
S/. 31,654.92
S/. 22,195.50
S/. 15,453.60
S/. 10,652.25

ACUMULADO
S/.
S/.
S/.
S/.
S/.

144,001.07
175,656.00
197,851.50
213,305.09
223,957.34
S/. 1.07


POR CADA s/.1 QUE INVIERTO EN EL PROYECTO
GENERA UNA GANANCIA DE s/.0.7

Err:509