Ao

Poblacin

2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020

6,968,339
7,103,087
7,236,194
7,367,376
7,496,342
7,622,792
7,744,537
7,861,745
7,977,709
8,094,747
8,219,116
8,348,403
8,481,415
8,617,314
8,751,741
8,890,792
9,032,052
9,175,557
9,321,342
9,469,443
9,619,897

tem

Costo (en US$)

Cacao
Leche
Sabor frutas
Azcar

0.25
0.2
0.15
0.05

Mercado
Objetivo

1.0%
1.2%
1.4%
1.6%

91,756
111,856
132,572
153,918

Tasa de Crec.

21.91%
18.52%
16.10%

Demanda
Unidades

4,404,267
S/. 4,459
5,369,093 S/. 5,435.97
6,363,466 S/. 6,442.71
7,388,081 S/. 7,479.98
S/. 23,818

Inversin
Terrenos
Mquinas
Galpon y Ofic.

V. Util
1
2
1

10
20

Envoltura

S/. 0.20

S/. 0.85

Total Cv

Mes
Ingresos
Ventas
Contado
Credito
Egresos
C. Fijos
C. Variables
Envoltura
Cacao
Leche
Sabor frutas
Azcar
Contado
Credito
Mes
Ingresos
Egresos

118,915
S/. 178,373
S/. 71,349

242,235
S/. 363,352
S/. 145,341
S/. 107,024

374,363
S/. 561,544
S/. 224,618
S/. 218,011

407,395
407,395
407,395
S/. 611,092 S/. 611,092 S/. 611,092
S/. 244,437 S/. 244,437 S/. 244,437
S/. 336,926 S/. 366,655 S/. 366,655

S/. 3,283

S/. 3,283

S/. 3,283

S/. 23,783
S/. 29,729
S/. 23,783
S/. 17,837
S/. 5,946
S/. 101,078
S/. 75,808

S/. 48,447
S/. 60,559
S/. 48,447
S/. 36,335
S/. 12,112
S/. 205,899
S/. 154,425
S/. 25,269

S/. 74,873
S/. 93,591
S/. 74,873
S/. 56,154
S/. 18,718
S/. 318,208
S/. 238,656
S/. 51,475

S/. 81,479 S/. 81,479 S/. 81,479

S/. 101,849 S/. 101,849 S/. 101,849
S/. 81,479 S/. 81,479 S/. 81,479
S/. 61,109 S/. 61,109 S/. 61,109
S/. 20,370 S/. 20,370 S/. 20,370
S/. 346,286 S/. 346,286 S/. 346,286
S/. 259,714 S/. 259,714 S/. 259,714
S/. 79,552 S/. 86,571 S/. 86,571

1
S/. 71,349
S/. 75,808

2
S/. 252,365
S/. 179,694

3
S/. 442,629
S/. 290,131

4
5
6
S/. 581,363 S/. 611,092 S/. 611,092
S/. 339,266 S/. 346,286 S/. 346,286

S/. 3,283

S/. 3,283

S/. 3,283

SALDO
FLUJO

-S/. 4,459

Valor Comercial
Valor en Libros
Impuestos
Valor Contable
Valor de Desecho

0
Ventas
Costo de Ventas
V. Activos
Depreciacion
Costos Fijos
Utilidad Bruta
Impuesto
Utilidad Neta
Depreciacion
Inversion
Flujo

Capital de Trabajo
Incremental
Total

S/. 79,000
-S/. 79,000

S/. 4,459
S/. 23,818
S/. 28,277

-S/. 4,459
S/. 68,211

S/. 68,211
S/. 220,709

Maquinas
S/. 14,000
S/. 15,400
-S/. 1,400
0
-S/. 1,400
S/. 15,400
S/. 14,000

Galpon
S/. 19,200
S/. 20,400
-S/. 1,200
0
-S/. 1,200
S/. 20,400
S/. 19,200

1
2
S/. 6,606,401 S/. 8,053,639
S/. 3,743,627 S/. 4,563,729

S/. 220,709
S/. 462,806

S/. 3,400
S/. 3,400
S/. 39,400
S/. 39,400
S/. 2,819,974 S/. 3,447,110
S/. 845,992 S/. 1,034,133
S/. 1,973,982 S/. 2,412,977
S/. 3,400
S/. 3,400

3
S/. 9,545,198
S/. 5,408,946
S/. 33,200
S/. 0
S/. 39,400
S/. 4,130,053
S/. 1,239,016
S/. 2,891,037
S/. 0

S/. 1,977,382 S/. 2,416,377

S/. 2,891,037

S/. 462,806 S/. 727,612

S/. 727,612 S/. 992,419

Tasa de la poblacin:

Depreciacion
S/. 35,000
S/. 22,000
S/. 24,000

S/. 2,200
S/. 1,200

1.59%

S/. 3,400

10

11

12

407,395
S/. 611,092
S/. 244,437
S/. 366,655

407,395
S/. 611,092
S/. 244,437
S/. 366,655

407,395
S/. 611,092
S/. 244,437
S/. 366,655

407,395
S/. 611,092
S/. 244,437
S/. 366,655

407,395
S/. 611,092
S/. 244,437
S/. 366,655

407,395
S/. 611,092
S/. 244,437
S/. 366,655

S/. 3,283

S/. 3,283

S/. 3,283

S/. 3,283

S/. 3,283

S/. 3,283

S/. 81,479
S/. 101,849
S/. 81,479
S/. 61,109
S/. 20,370
S/. 346,286
S/. 259,714
S/. 86,571

S/. 81,479
S/. 101,849
S/. 81,479
S/. 61,109
S/. 20,370
S/. 346,286
S/. 259,714
S/. 86,571

S/. 81,479
S/. 101,849
S/. 81,479
S/. 61,109
S/. 20,370
S/. 346,286
S/. 259,714
S/. 86,571

S/. 81,479
S/. 101,849
S/. 81,479
S/. 61,109
S/. 20,370
S/. 346,286
S/. 259,714
S/. 86,571

S/. 81,479
S/. 101,849
S/. 81,479
S/. 61,109
S/. 20,370
S/. 346,286
S/. 259,714
S/. 86,571

S/. 81,479
S/. 101,849
S/. 81,479
S/. 61,109
S/. 20,370
S/. 346,286
S/. 259,714
S/. 86,571

7
S/. 611,092
S/. 346,286

8
S/. 611,092
S/. 346,286

9
S/. 611,092
S/. 346,286

10
S/. 611,092
S/. 346,286

11
S/. 611,092
S/. 346,286

12
S/. 611,092
S/. 346,286

S/. 992,419 S/. 1,257,226 S/. 1,522,032

###
S/. 1,522,032 S/. 1,786,839

###
###

###
###

S/. 2,316,452
S/. 2,581,259

Ao
2014
2015

Habitantes
8,751,741
8,890,792

tasa de crecimiento:
Mercado Potencial:
Ao
2017
Habitantes
9,175,557

1.59%

9,321,342

Mercado Disponible:
Nivel socioeconomico C Y D:
Ao
2017
Habitantes
6,193,501

2018
6,291,906

2018

Mercado Efectivo:

Personas entre que comprarian un diario deport

Ao
2017
2018
Habitantes
2,167,725
2,202,167
Mercado Objetivo:
3 % de efectivo
Ao
Habitantes

2017
108,386

2018
110,108

Ao
Todos los dias:
5 dias:
4 dias:
3 dias:
Total Semana:

Compra semanal:

2017
5,636,086

Ao
Ventas

2018
5,725,634

Insumos
Materias primas
Mano de obra directa
Otros costos directos

Activos
Terreno

Valor de adquisicin
unitario US$
40,000

Cantidad
1

Vida til
-

Costo unitario (en US$)

0.1
0.03
0.02
0.15

Valor de salvamento
al final del ao 3
100%

Obras Civiles

25,000

30

60%

Lneas de Produccin

160,000

10

60%

Camionetas

30,000

30%

255,000
0
Ventas
Publicidad
C. Ventas
C. Vendedores
Kioskos y Cani.
Costos Fijos
Depreciacin
Utilidad Bruta
Impuesto
Utilidad Neta
Depreciacin
Inversion
S/. 255,000
Gastos
S/. 14,000
Capital de Trabajo S/. 2,032,000
Flujo
-S/. 2,301,000

1
2
3
S/. 845,413
S/. 858,845 S/. 872,491
S/. 1,570,052 S/. 1,594,998 S/. 1,620,340
S/. 845,413
S/. 858,845 S/. 872,491
S/. 78,502.62 S/. 79,749.90 S/. 81,017.00
S/. 126,812
S/. 128,827 S/. 130,874
S/. 494,000
S/. 494,000 S/. 494,000
S/. 22,833
S/. 22,833
S/. 22,833
S/. 847,905 S/. 869,588 S/. 891,616
S/. 254,371 S/. 260,877 S/. 267,485
S/. 593,533 S/. 608,712 S/. 624,131
S/. 22,833
S/. 22,833
S/. 22,833

S/. 616,366

S/. 631,545

S/. 646,964

2019

2020

9,469,443

9,619,897

67.5%
2019
6,391,874

2020
6,493,430

prarian un diario deportivo

2019
2020
2,237,156
2,272,701

2019
111,858
2017
10,839
21,677
32,516
43,355
108,386
2019
5,816,605
Costo unitario (en US$)
0.1
0.03
0.02
0.15

Depreciacin

35%

2020
113,635
2018
11,011
22,022
33,033
44,043
110,108
2020
5,909,022

2019
11,186
22,372
33,557
44,743
111,858

2020
11,364
22,727
34,091
45,454
113,635

S/. 833
S/. 16,000
S/. 6,000
S/. 22,833
4
S/. 886,353
S/. 1,646,085
S/. 886,353
S/. 82,304.23
S/. 132,953
S/. 494,000
S/. 22,833
S/. 913,994
S/. 274,198
S/. 639,796
S/. 22,833

S/. 662,629

Venta Anual

141,000

Mes

% mensual de
venta

5%

6%

8%

9%

9%

2
8,460
S/. 16,920
S/. 5,076

3
11,280
S/. 22,560
S/. 6,768

4
12,690
S/. 25,380
S/. 7,614
S/. 9,870

5
12,690
S/. 25,380
S/. 7,614
S/. 11,844

11,874

13,358

13,358

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

1
Ventas
7,050
I. Venta
S/. 14,100
Contado S/. 4,230
Credito
Mes

Produccin

7,421

8,905

Pescado
Aceite
Sal
Lata
MOD
CIF
C. Adminis.
Seguros

S/. 2,544
S/. 1,113
S/. 371
S/. 1,484
S/. 1,484
S/. 2,000
S/. 3,000

S/. 3,053
S/. 1,336
S/. 445
S/. 1,781
S/. 1,781
S/. 2,000
S/. 3,000
S/. 1,000

1
S/. 4,230
S/. 11,997

2
S/. 5,076
S/. 14,396
-S/. 7,767
-S/. 17,087

Mes

INGRESO
EGRESOS
SALDO
FLUJO

-S/. 7,767

Capital Trabajo:

2017
2018
2019

S/. 4,071
S/. 1,781
S/. 594
S/. 2,375
S/. 2,375
S/. 2,000
S/. 3,000
S/. 1,000

3
4
5
S/. 6,768 S/. 17,484 S/. 19,458
S/. 17,195 S/. 18,595 S/. 18,595
-S/. 17,087 -S/. 27,515 -S/. 28,625
-S/. 27,515 -S/. 28,625 -S/. 27,762

-S/. 27,515
-S/. 30,816
-S/. 35,131

10

11

9%

9%

9%

9%

9%

9%

6
12,690
S/. 25,380
S/. 7,614
S/. 15,792

7
12,690
S/. 25,380
S/. 7,614
S/. 17,766

8
12,690
S/. 25,380
S/. 7,614
S/. 17,766

9
12,690
S/. 25,380
S/. 7,614
S/. 17,766

10
12,690
S/. 25,380
S/. 7,614
S/. 17,766

11
12,690
S/. 25,380
S/. 7,614
S/. 17,766

13,358

13,358

13,358

13,358

13,358

13,358

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

6
7
8
23,406 S/. 25,380 S/. 25,380
18,595 S/. 18,595 S/. 18,595
27,762 -S/. 22,950 -S/. 16,165
22,950 -S/. 16,165 -S/. 9,380

9
S/. 25,380
S/. 18,595
-S/. 9,380
-S/. 2,594

10
S/. 25,380
S/. 18,595
-S/. 2,594
S/. 4,191

11
S/. 25,380
S/. 18,595
S/. 4,191
S/. 10,977

S/.
S/.
-S/.
-S/.

12
9%
12
12,690
S/. 25,380
S/. 7,614
S/. 17,766
13,358
S/. 4,580
S/. 2,004
S/. 668
S/. 2,672
S/. 2,672
S/. 2,000
S/. 3,000
S/. 1,000

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

12
25,380
18,595
10,977
17,762

Tendencia de Descarga de Mercaderia

Aos
2011
2012
Toneladas
1,510,000
1,495,000
Frutas:
Aos
Toneladas

30%
2017
510,919

Kilos

###

Para el Proyecto:
Aos
2017
Toneladas
76,638

2018
523,854
523,853,744

Tasa:
2013
1,550,000

2014
1,580,000

2.53%
2015
1,620,000

2016
1,661,013

2017
1,703,064

2019
537,116
537,115,864

15%
2018
78,578

Kilos

76,637,863

Horas Hombre
Mes
H-Hombre

1
96

2
192

3
240

4
288

5
288

6
288

7
288

Mes
H-Mquina

1
96

2
192

3
240

4
288

5
288

6
288

7
288

Ao
2017
2018
2019

Horas
3120
4608
6912

Horas Trabajadas:

Mes
Ventas Kg

1
480,000

78,578,062

2019
80,567

2
960,000

80,567,380

3
1,200,000

4
1,440,000

5
1,440,000

6
1,440,000

7
1,440,000

Flujo de Caja Operativo

Mes
1
Ventas S/.
S/. 38,400
Contado
S/. 3,840
Credito
C. Ventas
Agua
S/. 4,800
Servicios
S/. 19,200
M. Obra
S/. 864
Mantimiento
S/. 1,000
Gastos Adm.
S/. 5,500
Utilidad Bruta -S/. 27,524
Impuesto
0
Utilidad Neta -S/. 27,524

2
S/. 76,800
S/. 7,680
S/. 34,560

3
S/. 96,000
S/. 9,600
S/. 69,120

S/. 9,600
S/. 38,400
S/. 1,728
S/. 1,000
S/. 5,500
-S/. 13,988
0
-S/. 13,988

S/. 12,000
S/. 48,000
S/. 2,160
S/. 1,000
S/. 5,500
S/. 10,060
S/. 3,018.0
S/. 7,042

4
5
6
7
S/. 115,200 S/. 115,200 S/. 115,200 S/. 115,200
S/. 11,520 S/. 11,520 S/. 11,520 S/. 11,520
S/. 86,400 S/. 103,680 S/. 103,680 S/. 103,680
S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 16,828
S/. 5,048.4
S/. 11,780

S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

Flujo de Caja Econmico

Inversin:
Ao
Ventas S/.
V. Activo
C. Ventas
Agua
Servicios
M. Obra
Mantimiento
Gastos Adm.
Depreciacin
V. Libros
Utilidad Bruta
Impuesto

1
2
3
S/. 1,248,000 S/. 1,843,200 S/. 2,764,800
S/. 67,565
S/. 156,000
S/. 624,000
S/. 28,080
S/. 12,000
S/. 66,000
S/. 2,086

S/. 230,400
S/. 921,600
S/. 41,472
S/. 12,000
S/. 66,000
S/. 2,086

S/. 359,835
###

S/. 569,643
###

S/. 345,600
S/. 1,382,400
S/. 62,208
S/. 12,000
S/. 66,000
S/. 86
S/. 64,000
S/. 900,072
###

Constitucion
Diseo
Aprendizaje
Gastos Div.
Maquinaria
Montaje
Terreno
Perimetro
G. y Ofic.

Utilidad Neta
Depreciacin
Inversin
S/. 217,850
Flujo
###

###
S/. 2,086

###
S/. 2,086

###
S/. 86

S/. 253,970

S/. 400,835

S/. 630,136

2018
1,746,179

2019
1,790,386

8
288

9
288

10
288

11
288

12
288

8
288

9
288

10
288

11
288

12
288

8
1,440,000

9
1,440,000

10
1,440,000

11
1,440,000

12
1,440,000

8
9
10
11
12
S/. 115,200 S/. 115,200 S/. 115,200 S/. 115,200 S/. 115,200
S/. 11,520 S/. 11,520 S/. 11,520 S/. 11,520 S/. 11,520
S/. 103,680 S/. 103,680 S/. 103,680 S/. 103,680 S/. 103,680
S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

V. Util(Aos)V. Mercado Depreciacion

S/. 1,200
S/. 3,000
S/. 4,000
S/. 6,000
S/. 60,000
S/. 10,000
S/. 70,000
S/. 150,000
S/. 2,850
S/. 65,000
S/. 217,850

S/. 65,000 S/. 2,000

S/. 2,565

S/. 86

S/. 14,400
S/. 57,600
S/. 2,592
S/. 1,000
S/. 5,500
S/. 34,108
###
S/. 23,876

Ao
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

Poblacin
6,968,339
7,103,087
7,236,194
7,367,376
7,496,342
7,622,792
7,744,537
7,861,745
7,977,709
8,094,747
8,219,116
8,348,403
8,481,415
8,617,314
8,751,741
8,890,792
9,032,052
9,175,557
9,321,342
9,469,443
Sobres

Potencial

2,238,836
2,274,407
2,310,544
Produccin

Disponible

1,567,185
1,592,085
1,617,381

Efectivo

940,311
955,251
970,428

Kg

Objetivo

28,209
31,030
34,133
Ingredientes

2017

1,163,250

1,224,474

61,224

Carbonato

2018

1,279,575
1,407,533

1,346,921
1,481,614

67,346
74,081

Dodecil y sulfito

teorco

Compra

2019

2017

2018

2019

Carbonato

30,612

32,223

S/. 16,111

Dodecil y sulfito

31,237
35,445

S/. 71,844

Carbonato

30,612
33,673

Dodecil y sulfito

33,673

34,360

37,040
37,040

38,990
37,796

Carbonato
Dodecil y sulfito

Mes
Ventas
Ventas S/.

S/.

1
58,163
S/. 87,244

2
3
4
5
69,795
93,060
104,693
104,693
S/. 104,693 S/. 139,590 S/. 157,039 S/. 157,039

Contado
Crdito

S/. 17,449

Carbonato

S/. 806
S/. 3,592
S/. 8,724

Dodecil y sulfito

Envase
Credito
Energia
Mano de Obra
CIF
G. Ventas
G. Admin
Utilidad Bruta
Impuesto
Utilidad Neta

Mes
Ventas
Ventas S/.
Contado
Crdito

S/.
S/.
S/.
S/.
S/.
-S/.

5,816
1,000
1,250
4,000
8,000
7,015
S/. 0
-S/. 7,015

Carbonato
Dodecil y sulfito

Envase
Credito
Energia
Mano de Obra
CIF
G. Ventas
G. Admin
Depreciacion
Utilidad Bruta
Impuesto
Utilidad Neta
Depreciacion
Inversion

###

S/. 20,939
S/. 69,795
S/. 967
S/. 4,311
S/. 10,469
S/. 8,724
S/. 6,980
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 55,502
S/. 16,651
S/. 38,852

S/. 27,918 S/. 31,408 S/. 31,408

S/. 83,754 S/. 111,672 S/. 125,631
S/. 1,289
S/. 1,450
S/. 1,450
S/. 5,748
S/. 6,466
S/. 6,466
S/. 13,959 S/. 15,704 S/. 15,704
S/. 10,469 S/. 13,959 S/. 15,704
S/. 9,306 S/. 10,469 S/. 10,469
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,250
S/. 1,250
S/. 1,250
S/. 4,000
S/. 4,000
S/. 4,000
S/. 8,000
S/. 8,000
S/. 8,000
S/. 70,610 S/. 96,486 S/. 108,700
S/. 21,183 S/. 28,946 S/. 32,610
S/. 49,427 S/. 67,540 S/. 76,090

1
2
3
4
S/. 58,163 S/. 69,795 S/. 93,060 S/. 104,693
S/. 87,244 S/. 104,693 S/. 139,590 S/. 157,039
S/. 17,449 S/. 20,939 S/. 27,918 S/. 31,408
S/. 69,795 S/. 83,754 S/. 111,672
S/. 806
S/. 967
S/. 1,289
S/. 1,450
S/. 3,592
S/. 4,311
S/. 5,748
S/. 6,466
S/. 8,724 S/. 10,469 S/. 13,959 S/. 15,704
S/. 8,724 S/. 10,469 S/. 13,959
S/. 5,816
S/. 6,980
S/. 9,306 S/. 10,469
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,250
S/. 1,250
S/. 1,250
S/. 1,250
S/. 4,000
S/. 4,000
S/. 4,000
S/. 4,000
S/. 8,000
S/. 8,000
S/. 8,000
S/. 8,000
S/. 919
S/. 919
S/. 919
S/. 919
-S/. 7,934 S/. 54,583 S/. 69,691 S/. 95,566
S/. 0 S/. 16,375 S/. 20,907 S/. 28,670
-S/. 7,015 S/. 38,208 S/. 48,784 S/. 66,896
S/. 919
S/. 919
S/. 919
S/. 919
-S/. 6,096 S/. 39,127 S/. 49,703 S/. 67,816

Tasa de la poblacin:

1.59%

Semanal:

40%

11,284

Quincenal:

50%

14,105

Mensual:

10%

2,821

Contenido neto por 500 gr de producto

Mermas

Costo unitario S/.

Kg

250

5%

0.5

250

2%

2.3

1 a 3 sobres
4 a 6 sobres
7 a 10 sobres
1 a 3 sobres
4 a 6 sobres
7 a 10 sobres
1 a 3 sobres
4 a 6 sobres
7 a 10 sobres

50%
40%
10%
50%
40%
10%
50%
40%
10%

Activo

Costos variables

Costo ($)

Envases (sobres)

0.15 por unidad (sobre)

Terreno

Energa
Mano de obra directa

0.10 por unidad (sobre)

12,000 para el ao 1

Edificaciones

Costos indirectos de fabricacin

15,000 para el ao 1

Maquinarias
Unidades
transportes

de

Intangible

6
7
8
9
104,693
104,693
104,693
104,693
S/. 157,039 S/. 157,039 S/. 157,039 S/. 157,039

10
11
104,693
104,693
S/. 157,039 S/. 157,039

S/. 31,408 S/. 31,408 S/. 31,408 S/. 31,408

S/. 125,631 S/. 125,631 S/. 125,631 S/. 125,631
S/. 1,450
S/. 1,450
S/. 1,450
S/. 1,450
S/. 6,466
S/. 6,466
S/. 6,466
S/. 6,466
S/. 15,704 S/. 15,704 S/. 15,704 S/. 15,704
S/. 15,704 S/. 15,704 S/. 15,704 S/. 15,704
S/. 10,469 S/. 10,469 S/. 10,469 S/. 10,469
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,000
S/. 1,250
S/. 1,250
S/. 1,250
S/. 1,250
S/. 4,000
S/. 4,000
S/. 4,000
S/. 4,000
S/. 8,000
S/. 8,000
S/. 8,000
S/. 8,000
S/. 108,700 S/. 108,700 S/. 108,700 S/. 108,700
S/. 32,610 S/. 32,610 S/. 32,610 S/. 32,610
S/. 76,090 S/. 76,090 S/. 76,090 S/. 76,090

S/. 31,408 S/. 31,408

S/. 125,631 S/. 125,631
S/. 1,450
S/. 1,450
S/. 6,466
S/. 6,466
S/. 15,704 S/. 15,704
S/. 15,704 S/. 15,704
S/. 10,469 S/. 10,469
S/. 1,000
S/. 1,000
S/. 1,250
S/. 1,250
S/. 4,000
S/. 4,000
S/. 8,000
S/. 8,000
S/. 108,700 S/. 108,700
S/. 32,610 S/. 32,610
S/. 76,090 S/. 76,090

5
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

9
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

6
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

7
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

8
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

10
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

5,642
4,513
1,128
7,052
5,642
1,410
1,410
1,128
282
Total Ao
Total Real

S/.

Total
67,702
108,324
45,135
42,314
67,702
28,209
4,231
6,770
2,821
373,209
4,478,514
1,163,250

Vida til contable (en Valor de salvamento

aos)
al final del 3er ao

Depreciacion

V. Libros

Venta

125%
900

30

90%

S/. 30

S/. 810

S/. 810

50,000

10

60%

S/. 5,000

S/. 35,000

S/. 30,000

30,000

40%

S/. 6,000

S/. 12,000

S/. 12,000

S/. 11,030

S/. 47,810

S/. 42,810

5,000,000
###
12
104,693
S/. 157,039

S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 108,700
S/. 32,610
S/. 76,090

11
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

12
S/. 104,693
S/. 157,039
S/. 31,408
S/. 125,631
S/. 1,450
S/. 6,466
S/. 15,704
S/. 15,704
S/. 10,469
S/. 1,000
S/. 1,250
S/. 4,000
S/. 8,000
S/. 919
S/. 107,780
S/. 32,334
S/. 75,446
S/. 919
S/. 76,366

FLUJO DE CAJA DE LIBRE DISPONIBILIDAD

AO
0
EBITDA
V. Activos
Depreciacion
Utilidad Bruta
Impuesto
Utilidad Neta
Depreciacion
Capital Trabajo S/. 30,000
Inversion
S/. 400,000
FLUJO
###
VAN
ACUMULADO

2
S/. 186,300

3
S/. 192,821

S/. 70,000
S/. 110,000
S/. 33,000
S/. 77,000
S/. 70,000

S/. 70,000
S/. 116,300
S/. 34,890
S/. 81,410
S/. 70,000

S/. 70,000
S/. 122,821
S/. 36,846
S/. 85,974
S/. 70,000

S/. 147,000

S/. 151,410

S/. 155,974

### S/. 123,529 S/. 106,920

S/. 92,558
### -S/. 306,471 -S/. 199,550 -S/. 106,993

AO
0
EBITDA
V. Activos
Depreciacion
Interes
Utilidad Bruta
Impuesto
Utilidad Neta
Depreciacion
Amortizacion
Capital Trabajo S/. 30,000
Inversion
S/. 173,913
FLUJO
###
VAN
ACUMULADO

1
S/. 180,000

1
S/. 180,000
S/.
S/.
S/.
S/.
S/.
S/.
S/.

70,000
45,217
64,783
19,435
45,348
70,000
42,118

S/. 73,230

2
S/. 186,300
S/.
S/.
S/.
S/.
S/.
S/.
S/.

70,000
36,794
79,506
23,852
55,654
70,000
50,541

S/. 75,113

3
S/. 192,821
S/.
S/.
S/.
S/.
S/.
S/.
S/.

70,000
26,686
96,135
28,840
67,294
70,000
60,649

S/. 76,645

###
S/. 66,464
S/. 61,874
S/. 57,303
### -S/. 137,449 -S/. 75,574
-S/. 18,272

4
S/. 199,569
S/. 120,000
S/. 0
S/. 319,569
S/. 95,871
S/. 223,698
S/. 0

S/. 223,698
S/. 111,551
S/. 4,559

4
S/. 199,569
S/. 120,000
S/. 0
S/. 14,556
S/. 305,013
S/. 91,504
S/. 213,509
S/. 0
S/. 72,779

S/. 140,730
S/. 95,494
S/. 77,222

ri=

19%

Endeudamiento
Capital Propio

13
10

Inversion

23

WACC

10.18%
AO

INTERES

1
2
3
4

45,217
36,794
26,686
14,556

0.41472
1.0736 0.38628912

AMORTIZACION

CUOTA

42,118
50,541
60,649
72,779

87,335
87,335
87,335
87,335

CAPITAL
226,087
183,969
133,428
72,779
0

Libre Disponibilidad
Ao

1
S/. 7,000,000
S/. 0

2
S/. 7,000,000
S/. 0

S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 1,440,000
S/. 432,000
S/. 1,008,000
S/. 810,000
S/. 450,000
S/. 0
S/. 4,050,000
S/. 0
-S/. 4,500,000 S/. 1,818,000

S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 1,440,000
S/. 432,000
S/. 1,008,000
S/. 810,000
S/. 0
S/. 0
S/. 1,818,000

Ventas
Salvamento
Costo de Ventas
Operacin
Depreciacion
Utilidad Bruta
Impuesto
Utiilidad Neta
Depreciacion
Capital de trabajo
Inversion fija
Flujo de Caja
VAN
ACUMULADO

-S/. 4,500,000 S/. 1,565,487 S/. 1,348,047

-S/. 4,500,000 -S/. 2,934,513 -S/. 1,586,466

Inversionista

Ao
Ventas
Salvamento
Costo de Ventas
Operacin
Depreciacion
Interes
Utilidad Bruta
Impuesto
Utiilidad Neta
Depreciacion
Amortizacion
Inversion
Flujo de Caja

1
S/. 7,000,000
S/. 0

2
S/. 7,000,000
S/. 0

S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 216,000
S/. 1,224,000
S/. 367,200
S/. 856,800
S/. 810,000
S/. 599,186
S/. 1,800,000
S/. 0
-1,800,000
S/. 1,067,614

S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 168,065
S/. 1,271,935
S/. 381,580
S/. 890,354
S/. 810,000
S/. 647,121
S/. 0
S/. 1,053,233

VAN
ACUMULADO

-S/. 1,800,000 S/. 972,237

-S/. 1,800,000 -S/. 827,763

S/. 873,456
S/. 45,693

3
4
5
S/. 7,000,000 S/. 7,000,000 S/. 7,000,000
S/. 0
S/. 0 S/. 1,000,000
S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 1,440,000
S/. 432,000
S/. 1,008,000
S/. 810,000
S/. 0
S/. 0
S/. 1,818,000
S/. 1,160,809
-S/. 425,658

S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 1,440,000
S/. 432,000
S/. 1,008,000
S/. 810,000
S/. 0
S/. 0
S/. 1,818,000
S/. 999,577
S/. 573,919

S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 1,440,000
S/. 432,000
S/. 1,008,000
S/. 810,000
S/. 0
S/. 0
S/. 1,818,000
S/. 860,740
S/. 1,434,659

3
4
5
S/. 7,000,000 S/. 7,000,000 S/. 7,000,000
S/. 0
S/. 0 S/. 1,000,000
S/. 4,250,000 S/. 4,250,000
S/. 500,000
S/. 500,000
S/. 810,000
S/. 810,000
S/. 116,295
S/. 60,384
S/. 1,323,705 S/. 1,379,616
S/. 397,111
S/. 413,885
S/. 926,593
S/. 965,731
S/. 810,000
S/. 810,000
S/. 698,891
S/. 754,802
S/. 0
S/. 0
S/. 1,037,702 S/. 1,020,929

S/. 4,250,000
S/. 500,000
S/. 810,000
S/. 0
S/. 1,440,000
S/. 432,000
S/. 1,008,000
S/. 810,000
S/. 0
S/. 0
S/. 1,818,000

ri=

S/. 783,695
S/. 829,388

S/. 702,147 S/. 1,138,635

S/. 1,531,535 S/. 2,670,170

16.13%

Endeudamiento
Capital Propio

3
2

Inversion

WACC

9.81%

AO

INTERES

AMORTIZACION

CUOTA

1
2
3
4

216,000
168,065
116,295
60,384

599,186
647,121
698,891
754,802

815,186
815,186
815,186
815,186

CAPITAL
2,700,000
2,100,814
1,453,693
754,802
0

Flujo de Caja de Libre Disponibildad

Ao

1
Ventas
30,000
Ventas S/.
S/. 2,700,000
Venta Act.
S/. 0
C. Varibles
S/. 900,000
C. Fijos
S/. 1,200,000
Gastos Adm.
S/. 800,000
Publicidad
S/. 200,000
Depreciacion
S/. 500,000
Utilidad Bruta
-S/. 900,000
Impuesto
S/. 0
Utilidad Neta
-S/. 900,000
Depreciacion
S/. 500,000
Capital de Trabajo
S/. 229,500
Inversion
S/. 2,750,000
S/. 0
Flujo Libre
-S/. 2,750,000 -S/. 629,500
VAN
ACUMULADO

-S/. 2,750,000
-S/. 2,750,000

2
50,000
S/. 4,500,000
S/. 0
S/. 1,500,000
S/. 1,200,000
S/. 800,000
S/. 200,000
S/. 500,000
S/. 300,000
S/. 90,000.0
S/. 210,000
S/. 500,000
S/. 153,000
S/. 0
S/. 557,000

-S/. 541,738
S/. 412,518
###
-S/. 2,879,220

FLUJO DE CAJA DEL INVERSIONISTA

Ao
0
1
2
Ventas
30,000
50,000
Ventas S/.
S/. 2,700,000 S/. 4,500,000
Venta Act.
S/. 0
S/. 0
C. Varibles
S/. 900,000 S/. 1,500,000
C. Fijos
S/. 1,200,000 S/. 1,200,000
Gastos Adm.
S/. 800,000
S/. 800,000
Publicidad
S/. 200,000
S/. 200,000
Interes
S/. 117,857
S/. 83,917
Depreciacion
S/. 500,000
S/. 500,000
Utilidad Bruta
###
S/. 216,083
Impuesto
S/. 0 S/. 64,824.9
Utilidad Neta
###
S/. 151,258
Depreciacion
S/. 500,000
S/. 500,000
Capital de Trabajo
S/. 229,500
S/. 153,000
Amortizacion
S/. 226,268
S/. 260,208
Inversion
S/. 1,964,286
S/. 0
S/. 0
Flujo Libre
-S/. 1,964,286 -S/. 973,625
S/. 238,050
VAN

-S/. 1,964,286

-S/. 849,808

S/. 181,354

ACUMULADO

-S/. 1,964,286

###

NO ES CONVENIENTE REALIZAR EL PROYECTO

-S/. 2,632,740

3
70,000
S/. 6,300,000
S/. 0
S/. 2,100,000
S/. 1,200,000
S/. 800,000
S/. 200,000
S/. 500,000
S/. 1,500,000
S/. 450,000.0
S/. 1,050,000
S/. 500,000
S/. 153,000
S/. 0
S/. 1,397,000

4
80,000
###
S/. 625,000
###
###
S/. 800,000
S/. 200,000
S/. 0
###
###
###
S/. 0
S/. 76,500
S/. 0
###

S/. 890,385
###
-S/. 1,988,835 -S/. 792,560

3
70,000
S/. 6,300,000
S/. 0
S/. 2,100,000
S/. 1,200,000
S/. 800,000
S/. 200,000
S/. 44,886
S/. 500,000
S/. 1,455,114
S/. 436,534.2
S/. 1,018,580
S/. 500,000
S/. 153,000
S/. 299,239
S/. 0
S/. 1,066,341

4
80,000
###
S/. 625,000
###
###
S/. 800,000
S/. 200,000
S/. 0
S/. 0
###
###
###
S/. 0
S/. 76,500
S/. 0
S/. 0
###

S/. 709,061

###

Ri=

16.20%

Leverage=

40%

Inversion

WACC=

AO
0
1
2
3

14.57%

INTERES
S/. 117,857
S/. 83,917
S/. 44,886

-S/. 1,923,679 -S/. 657,859

Endeudamiento
Capital Propio

2
5

0.22813125
0.520875
AMORTIZACION

CUOTA

S/. 226,268
S/. 260,208
S/. 299,239

S/. 344,125
S/. 344,125
S/. 344,125

S/. 785,714
S/. 1,964,286
S/. 2,750,000

0.4379769618

CAPITAL
S/. 785,714
S/. 559,447
S/. 299,239
S/. 0

Ao

Ventas Unitarias

1
2
3
4
5
6
7
8

3,000
5,000
6,000
6,500
6,000
5,000
4,000
3,000

Ao
0
Ventas
C. Varible
C. Fijos
Depreciacion
Utilidad Bruta
impuesto
Utilidad Neta
Depreciacion
Capital de T. S/. 20,000
Act. Fijo
S/. 800,000
Flujo Libre
###
VAN
ACUMULADO
NO DEBERIA PROCEDER ABC

1
S/. 360,000
S/. 180,000
S/. 25,000
S/. 100,000
S/. 55,000
S/. 16,500
S/. 38,500
S/. 100,000
S/. 54,000
S/. 0
S/. 84,500

2
S/. 600,000
S/. 300,000
S/. 25,000
S/. 100,000
S/. 175,000
S/. 52,500
S/. 122,500
S/. 100,000
S/. 90,000
S/. 0
S/. 132,500

3
S/. 720,000
S/. 360,000
S/. 25,000
S/. 100,000
S/. 235,000
S/. 70,500
S/. 164,500
S/. 100,000
S/. 108,000
S/. 0
S/. 156,500

###
S/. 73,478
### -S/. 746,522

S/. 100,189
-S/. 646,333

S/. 102,901
-S/. 543,431

4
S/. 715,000
S/. 390,000
S/. 25,000
S/. 100,000
S/. 200,000
S/. 60,000
S/. 140,000
S/. 100,000
S/. 107,250
S/. 0
S/. 132,750

5
S/. 660,000
S/. 360,000
S/. 25,000
S/. 100,000
S/. 175,000
S/. 52,500
S/. 122,500
S/. 100,000
S/. 99,000
S/. 0
S/. 123,500

6
S/. 550,000
S/. 300,000
S/. 25,000
S/. 100,000
S/. 125,000
S/. 37,500
S/. 87,500
S/. 100,000
S/. 82,500
S/. 0
S/. 105,000

7
S/. 440,000
S/. 240,000
S/. 25,000
S/. 100,000
S/. 75,000
S/. 22,500
S/. 52,500
S/. 100,000
S/. 66,000
S/. 0
S/. 86,500

8
S/. 330,000
S/. 180,000
S/. 25,000
S/. 100,000
S/. 25,000
S/. 7,500
S/. 17,500
S/. 100,000
S/. 49,500
S/. 0
S/. 68,000

S/. 75,900
S/. 61,401
S/. 45,394
S/. 32,519
S/. 22,229
-S/. 467,531 -S/. 406,130 -S/. 360,735 -S/. 328,217 -S/. 305,988

AOS
INGRESOS
EGRESOS
INVERSIN
FLUJO

rf=
beta=
Prima=
VAN
ACUMULADO

600,000
-600,000

1
100,000
50,000

2
200,000
60,000

3
300,000
65,000

50,000

140,000

235,000

3%
0.8
11%
-600,000
44,723
-600,000
-555,277

No le comviene realizar dicha inversin

ri=

112,007
-443,270

11.8%

168,168
-275,103

4
300,000
65,000
235,000

150,418
-124,685