Beruflich Dokumente
Kultur Dokumente
50.00
UNIDAD
MONTO
130,000.00
3,600.00
2,100.00
135,700.00
8,732.00
3,500.00
1,432.06
149,364.06
2,714.00
2,987.28
MARGEN DE UTILIDAD
PRECIO DE VENTA
597.46
3,584.74
COSTOS VARIABLES Y FIJOS
ITEMS
MONTO
130,000.00
3,600.00
2,100.00
135,700.00
8,732.00
1,432.06
13,664.06
149,364.06
2,714.00
Produccin mensual
https://www.youtube.com/watch?v=IVFM5D-_8G4
149,364.06
PE =
PE =
Costos Fijos
Costo variable Unitario
PV
13,664.06
2,714.00
3,584.74
PE =
O DE EQUILIBRIO
13,664.06
870.74
15.69
42,589.48
15.69251187
Unidades / mes
Moneda / dlares
ESCENARIO
Pesimista
Conservador
Optimista
1er. Ao
400
AOS
2do Ao 3er. Ao 4to.Ao 5to. Ao
440
484
508
534
600
500
400
Pesimista
300
Conservador
Optimista
200
100
0
Personal
Forma de Contrato
Cantidad
Personal 2
Personal 3
1
1
1
1
1
sonal
Remuneracin
Mensual en Nuevos
Soles
Monto Total
Mensual en
Nuevos Soles
2,300.00
2,300.00
1,200.00
3,456.00
1,200.00
3,456.00
0.00
0.00
0.00
6,956.00
4,500.00
1,500.00
750.00
4,500.00
1,500.00
750.00
0.00
6,750.00
13,706.00
Materiales e insumos
Materia Prima 1
Materia Prima 2
Materia Prima 3
Materia Prima 4
Unidad
Cantidad x Mes
Costo Unitario
(Nuevos Soles)
3
4
6
6
3,456.00
3,456.00
5,332.00
13,456.00
Costo Total
(Nuevos Soles)
10,368.00
13,824.00
31,992.00
80,736.00
0.00
0.00
0.00
136,920.00
Cantidad
Descripcin
Precio Unitario
(Nuevos Soles)
Monto Total
(Nuevos Soles)
planta
150,000.00
150,000.00
Descripcin
Precio Unitario
(Nuevos Soles)
Equipos de Oficina
Monto Total
(Nuevos Soles)
5,480.00
Cuadro N 6 : Muebles,
Cantidad
Descripcin
Precio Unitario
(Nuevos Soles)
Monto Total
(Nuevos Soles)
3,120.00
Descripcin
Precio Unitario
(Nuevos Soles)
Monto Total
(Nuevos Soles)
3,120.00
Descripcin
Precio Unitario
S/.
0.00
construccion
200,000.00
200,000.00
Descripcin
Costo (Nuevos
Resumen de
Soles)
Gastos por Rubro
Gastos de Organizacin
Estudios Preliminares
Estudio de Factibilidad Definitivos
Estudio arquitectnico
Asesora
Gastos de instalacin
Permisos (construccin, municipales, otros)
Bsqueda y Seleccin de personal
Gastos imprevistos
2,000.00
5,000.00
5,000.00
2,000.00
1,500.00
2,000.00
600.00
18,900.00
800.00
Gasto de Constitucin
Gastos Notariales
Inscripcin en el Registros Pblicos
Licencia Municipal
Trmites en Ministerio de Salud
Otros Trmites
300.00
80.00
600.00
600.00
300.00
Servicio de Terceros
400.00
2,280.00
Gastos en Capacitacin
Capacitacin en el Puesto
Capacitacin en Geriatra
Otras Capacitaciones
800.00
800.00
2,600.00
1,000.00
Gastos en Publicidad y Promocin
400.00
1,000.00
1,000.00
2,400.00
26,180.00
Descripcin
Costo
(Nuevos
Soles)
Gastos
Gastos Anuales
mensuales por
por Rubro
Rubro
Gastos Generales
Telfonos Celulares
Servicio de Cable
Servicio de Internet
Seguridad por Monitoreo
Servicio de agua
Servicio de Luz
Servicio de telefona fija
345.00
556.00
334.00
333.00
453.00
456.00
956.00
3,513.00
42,156.00
5,219.00
62,628.00
3,500.00
42,000.00
80.00
Gastos Administrativos
tiles de Oficina
Gastos de Representacin
Servicio de Terceros
Mantenimiento Equipos
Artculos de limpieza
Personal administrativo
543.00
345.00
654.00
234.00
897.00
2,000.00
Otros gastos
546.00
Gastos de Ventas
Publicidad
3500.00
Gastos de Operacin (Nuevos Soles)
12,232.00
146,784.00
Ao 1
3,584.74
400
1,433,894.94
Ao 2
3,692.28
440
1,624,602.97
Ao 3
3,803.05
484
1,840,675.16
Ao 4
3,917.14
508
1,990,690.19
Ao 2
1,204,896
31,680
18,480
1,255,056
Ao 3
1,325,386
34,848
20,328
1,380,562
Ao 4
1,391,655
36,590
21,344
1,449,590
Ao 1
1,095,360
28,800
16,800
1,140,960
Monto
Vida til (Aos)
150,000.00
5
5,480.00
5
3,120.00
5
3,120.00
10
0.00
2
0.00
20
Depreciacin %
20%
20%
20%
10%
50%
5%
Ao 5
4,034.65
534
2,152,931.44
Ao 5
1,461,238
38,420
22,412
1,522,069
Activos
Depreciacin ( S/.) Valor residual ( S/.)
30,000.00
0.00
1,096.00
0.00
624.00
0.00
312.00
1,560.00
0.00
0.00
0.00
0.00
32,032.00
1,560.00
Inversiones
Rubros de Inversiones
Inversin desagregada
Maquinaria y equipamiento
Equipo de oficina seguridad y limpieza
Inversin Tangible
Inversin Fija
Infraestructura (construccin)
Gastos de organizacin
Inversin Intangible
Gasto de constitucin
Gastos en capacitacin
Gastos en promocin
Gastos en materiales e insumos bsicos
Capital de Trabajo
Capital de Trabajo
Inversiones
Parciales
(Nuevos Soles)
Total de
Inversiones
(Nuevos Soles)
150,000.00
5,480.00
3,120.00
3,120.00
361,720.00
0.00
200,000.00
18,900.00
2,280.00
2,600.00
26,180.00
2,400.00
136,920.00
13,706.00
161,590.00
10,964.00
549,490.00
Financiamiento
Porcentaje
Capital Propio
20,000.00
4%
Socios
429,490.00
78%
Banco
100,000.00
18%
549,490.00
100%
Aos
1
2
3
4
100,000.00
87,815.33
72,584.48
53,545.93
25,000.00
21,953.83
18,146.12
13,386.48
12,184.67
15,230.84
19,038.55
23,798.19
29,747.74
7,436.93
29,747.74
Total Intereses
S/. 85,923.37
S/. 100,000.00
El financiamiento ser de 100,000 Nuevos Soles a una tasa de interes efectiva anual de 15%, se pagar en 5 cuotas anuales
mo (TEA 25%)
Cuota Anual
(Nuevos Soles)
Saldo Final
(Nuevos Soles)
37,184.67
37,184.67
37,184.67
37,184.67
87,815.33
72,584.48
53,545.93
29,747.74
37,184.67
0.00
Ao 1
( S/.)
S/.)
1,140,960.00
1,095,360.00
28,800.00
16,800.00
188,940.00
42,156.00
104,784.00
42,000.00
1,255,056.00
1,204,896.00
31,680.00
18,480.00
193,766.64
42,999.12
107,927.52
42,840.00
25,000.00
25,000.00
1,354,900.00
21,953.83
21,953.83
1,470,776.47
COSTOS DE PRODUCCIN
Materiales e insumos
Mano de Obra Directa
Gastos indirectos de fabricacin
GASTOS DE OPERACIN
Gastos Generales
Gastos Administrativos
Gastos de Venta
GASTOS FINANCIEROS
Intereses
TOTAL DE COSTOS (Nuevos Soles)
Ao 2
Ao 1
Ao 2
( S/.)
COSTOS FIJOS
Depreciacin
Amortizacin
Gastos Generales
Gastos Administrativos
Gastos de Ventas
Gastos Financieros
Costo Fijo Total
COSTOS VARIABLES
Materiales e insumos
Mano de Obra Directa
Gastos Indirectos de fabricacin
Costo variable total
(
S/.)
32,032.00
5,236.00
42,156.00
104,784.00
42,000.00
25,000.00
251,208.00
32,032.00
5,236.00
42,999.12
107,927.52
42,840.00
21,953.83
252,988.47
1,095,360.00
28,800.00
31,680.00
1,204,896.00
31,680.00
34,848.00
1,155,840.00
1,407,048.00
1,271,424.00
1,524,412.47
AOS
RUBRO
Ao 1
Ao 2
( S/.)
251,208.00
2,889.60
628.02
2,714.00
-1431
-3,882,566
(
S/.)
252,988.47
2,889.60
574.97
2,714.00
-1441
-3,910,084
1,400,000.00
1,200,000.00
1,000,000.00
800,000.00
600,000.00
400,000.00
200,000.00
0.00
2,500.00
2,000.00
2,500.00
2,000.00
1,500.00
1,000.00
500.00
0.00
-1,000,000
-2,000,000
-3,000,000
-4,000,000
-5,000,000
-6,000,000
-7,000,000
-8,000,000
-6,000,000
-7,000,000
-8,000,000
en de Costos
AOS
Ao 3
Ao 4
( S/.)
Ao 5
( S/.)
S/.)
1,380,561.60
1,325,385.60
34,848.00
20,328.00
198,721.25
43,859.10
111,165.35
43,696.80
1,449,589.68
1,391,654.88
36,590.40
21,344.40
203,807.33
44,736.28
114,500.31
44,570.74
1,522,069.16
1,461,237.62
38,419.92
22,411.62
209,028.48
45,631.01
117,935.32
45,462.15
18,146.12
18,146.12
1,597,428.97
13,386.48
13,386.48
1,666,783.49
7,436.93
7,436.93
1,738,534.57
ura de Costos
AOS
Ao 3
uilibrio Econmico
Ao 4
( S/.)
Ao 5
( S/.)
(
S/.)
32,032.00
5,236.00
43,859.10
111,165.35
43,696.80
18,146.12
254,135.37
32,032.00
5,236.00
44,736.28
114,500.31
44,570.74
13,386.48
254,461.81
32,032.00
5,236.00
45,631.01
117,935.32
45,462.15
7,436.93
253,733.41
1,325,385.60
34,848.00
36,590.40
1,391,654.88
36,590.40
38,419.92
1,461,237.62
38,419.92
0.00
1,396,824.00
1,650,959.37
1,466,665.20
1,721,127.01
1,499,657.54
1,753,390.95
AOS
Ao 3
Ao 4
( S/.)
254,135.37
2,886.00
525.07
2,714.00
-1478
-4,010,020
Ao 5
( S/.)
254,461.81
2,886.00
500.71
2,714.00
-1479
-4,015,171
(
S/.)
253,733.41
2,810.40
475.50
2,714.00
-2632
-7,143,490
Fijo Unitario
O DE EQUILIBRIO (S/.)
RUBRO
AO 1
AO 2
AO 3
1,433,894.94
1,140,960.00
292,934.94
42,156.00
62,628.00
42,000.00
146,150.94
32,032.00
5,236.00
1,624,602.97
1,255,056.00
369,546.97
46,371.60
68,890.80
46,200.00
208,084.57
32,032.00
5,236.00
1,840,675.16
1,380,561.60
460,113.56
51,008.76
75,779.88
50,820.00
282,504.92
32,032.00
5,236.00
1,990,690.19
1,449,589.68
541,100.51
56,109.64
83,357.87
55,902.00
345,731.00
32,032.00
5,236.00
25,000.00
30,000.00
9,000.00
21,000.00
21,953.83
148,862.73
44,658.82
104,203.91
18,146.12
227,090.80
68,127.24
158,963.56
13,386.48
295,076.52
88,522.96
206,553.56
Ventas
Costo de produccon
Utilidad Bruta
Gastos Generales
Gastos Administrativos
Gastos de Ventas
Utilidad de Operacin
Depreciacin
Amortizacin de Intangible
Gastos Financieros
Utilidad Antes de Impuestos
Impuestos (30%)
Utilidad Neta (Nuevos Soles)
AO 4
Ao 0
Ao 1
( S/.)
Ao 2
( S/.)
549,490.00
549,490.00
(549,490.00)
Ao 3
( S/.)
( S/.)
1,433,894.94
1,624,602.97
1,840,675.16
1,433,894.94
1,140,960.00
146,784.00
9,000.00
1,624,602.97
1,255,056.00
146,784.00
44,658.82
1,840,675.16
1,380,561.60
146,784.00
68,127.24
1,296,744.00
137,150.94
1,446,498.82
178,104.15
1,595,472.84
245,202.32
Ao 0
Ao 1
( S/.)
Ao 2
( S/.)
Ao 3
( S/.)
( S/.)
100,000.00
100,000.00
549,490.00
549,490.00
(449,490.00)
1,433,894.94
1,624,602.97
1,840,675.16
1,433,894.94
1,140,960.00
146,784.00
25,000.00
12,184.67
9,000.00
1,624,602.97
1,255,056.00
146,784.00
21,953.83
15,230.84
44,658.82
1,840,675.16
1,380,561.60
146,784.00
18,146.12
19,038.55
68,127.24
1,333,928.67
99,966.27
1,483,683.49
140,919.47
1,632,657.51
208,017.65
360
2.50
Valores
306,920.62
282,271.82
31.82%
32.95%
3.04
0.50
AO 5
2,152,931.44
1,522,069.16
630,862.27
61,720.60
91,693.65
61,492.20
415,955.82
32,032.00
5,236.00
100%
71%
29%
3%
4%
3%
19%
1%
0%
7,436.93
371,250.88
111,375.26
259,875.62
0%
17%
5%
12%
Ao 4
Ao 5
( S/.)
1,990,690.19
( S/.)
1,990,690.19
1,449,589.68
146,784.00
88,522.96
2,152,931.44
1,560.00
161,590.00
2,316,081.44
1,522,069.16
146,784.00
111,375.26
1,684,896.64
305,793.55
1,780,228.43
535,853.01
Ao 4
Ao 5
( S/.)
( S/.)
1,990,690.19
2,152,931.44
1,560.00
161,590.00
1,990,690.19
1,449,589.68
146,784.00
13,386.48
23,798.19
88,522.96
2,316,081.44
1,522,069.16
146,784.00
7,436.93
29,747.74
111,375.26
1,722,081.31
268,608.88
1,817,413.10
498,668.33