4 ESTUDIO ECONOMICO

4.1 Determinar la proyeccin de ventas en unidades

N PRODUCT
O

CHIFLEADI
TOS

PRECIO
DEL
PRODUCT
OO
SERVICIO
S/.3.10

PERIODOS

TOT
AL

10

11

12

80
0

85
0

86
0

92
0

96
0

102
0

105
0

110
0

125
0

132
0

135
0

145
0

4.2 Con los datos que se tienen, elaborar el plan de inversin

PLAN DE INVERSION EN NUEVOS SOLES
RUBRO

1. ACTIVO FIJO
TERRENO Y/O INFRAESTRUCTURA
ALQUILER DEL LOCAL
INSTALACION ELECTRICA
INSTALACION DE AGUA Y DRENAJE
MAQUINARIAS Y EQUIPOS
REBANADORA
FREIDORA
BANDA DE TRANSPORTE Y
ENFRIAMIENTO
TAMBOR SAZONADOR
EMPAQUETADORA
MUEBLES Y ENSERES
MESA DE INSPECCION
REIPIENTES
PINZAS
PALA DIESTRA DE ACERO
ESTANTES
HERRAMIENTAS
GUANTES DE LATEX
BOTAS
GORRO DE LATEX
TAPA BOCA
DISPENSADOR DE JABON
CINTA AISLANTE
ALICATE
LLAVE STILON
DESAMADOR

VALOR
UNIT.

UNID.
REQUERI
DAS

INVERSI
ON
TOTAL

S/. 700
S/. 100
S/. 80

1
1
.1

S/. 700
S/. 100
S/. 80

S/. 500
S/. 400
S/. 600

1
1
1

S/. 500
S/. 400
S/. 600

S/. 150
S/. 80

1
1

S/. 150
S/. 80

1
3
3
2
1

S/. 70
S/. 120
S/. 30
S/. 30
S/. 40

10
5
10
10
3
1
1
1
1

S/. 30
S/. 50
S/. 30
S/. 30
S/. 30
S/. 5
S/. 10
S/. 10
S/. 10

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

70
40
10
15
40

S/. 3
S/. 10
S/. 3
S/. 3
S/. 10
S/. 5
S/. 10
S/. 10
S/. 10

1293
0

FOCOS
TOTAL ACTIVOS FIJOS
2. GASTOS PRE OPERATIVOS
LICENCIA DE FUNCIONAMIENTO
CARNET SANITARIO
LICENCIA DE AVISOS
TOTAL GASTOS PRE OPERATIVOS
3. CAPITAL DE TRABAJO
MATERIA PRIMA E INSUMOS
MANO NO DE OBRA
TOTAL CAPITAL DE TRABAJO
TOTAL

S/. 5
S/. 2854

S/. 25

S/. 450
S/. 15
S/. 80
S/. 545

1
1
1

S/. 450
S/. 15
S/. 80

S/. 1
S/. 800
S/. 801
S/.4200

400
2

S/. 400
S/. 1600
S/. 5675

4.3 Determinacin de la estructura de Costos

Producto Representativo
Unidad de Coste
Periodo estimado
Volumen de produccin por periodo
RUBRO

1. COSTOS DIRECTOS
MATERIALES
MATERIA PRIMAE INSUMOS
REBANADORA
FREIDORA
BANDA DE TRANSPORTE Y
ENFRIAMIENTO
TAMBOR SAZONADOR
EMPAQUETADORA
MANO DE OBRA
COCINAERA
AYUDANTE
GASTOS DE FABRICACION
MESA DE INSPECCION
RECIPIENTES
PINZAS
PALA DIESTRA DE ACERO
ESTANTES
GUANTES DE LATEX
BOTAS
GORRO DE LATEX
TAPA BOCA
TOTAL COSTOS DIRECTOS

VALOR
UNIT.

UNID.
REQUERI
DA

COSTO TOTAL
FIJO
VARIABL
E

S/. 1
S/. 500
S/. 400
S/. 600

1
1
1
1

S/. 500
S/. 400
S/. 600

S/. 150
S/. 80

1
1

S/. 150
S/. 80

S/. 800
S/. 800

1
1

S/. 70
S/. 40
S/. 10
S/. 15
S/. 40
S/. 3
S/. 10
S/. 3
S/. 3
S/.
3525

1
3
3
2
1
10
5
10
10

S/. 800
S/. 800
S/. 70
S/. 120
S/. 30
S/. 30
S/. 40
S/. 30
S/. 50
S/. 30
S/. 30

2. COSTOS INDIRECTOS
GASTOS ADMINISTRATIVOS
PERSONAL ADMINISTRATIVO
LUZ
AGUA
TELEFONO
TRANSPORTE
MANTENIMIENTO DE LOCAL
GASTOS DE VENTAS
VENDEDOR PUBLICIDAD
PROMOCION
PUBLICIDAD
TOTAL COSTOS INDIRECTOS
TOTAL

S/. 1200
S/. 50
S/. 30
S/. 40
S/. 80
S/. 70

1
1
1
1
1
1

S/. 1200
S/. 50
S/. 30
S/. 40
S/. 80
S/. 70

S/. 100
S/. 200
S/. 50
S/.
1820
S/.
5345

1
1
1

S/. 100
S/. 200
S/. 50

S/. 3980

4.4 Paso siguiente. Determinar el costo total unitario de produccin.

CTU= CFV + CVU

CTU= S/. 2.50 + S/. 0.30
CTU= S/. 2.80
Costo Fijos Totales
CFU=

CFU=
CFU=

Nmero Total de unidades

producidas durante el ciclo
de vida de un proyecto
S/. 3,980.00
12930
S/. 0.30

CVU=

Costo variable total

Nmero de unidades
producidas en un periodo de
tiempo (das, semanas,
meses,ect)
S/. 2,000.00
800
S/. 2.50

PVU =
PVU =

CTU + Ganancia
S/. 2.80 + S/. 0.30

CVU=

CVU=

S/. 2000

PVU =

S/. 3.10

4.5 Calcular la proyeccin de ventas en nuevos soles.

N PRODUCT
O

1 CHIFLEADIT
OS

PRECIO
DEL
PRODUC
TO
S/. 3.10

PERIODO

TOT
AL

10

11

12

S/.
248
0

S/.
263
5

S/.
266
6

S/.
285
2

S/.
297
6

S/.
316
2

S/.
325
5

S/.
341
0

S/.
387
5

S/.
409
2

S/.
418
5

S/.
449
5

4.6 Margen de contribucin y punto de equilibrio

Contribuci
n Marginal
=
Contribuci
n Marginal
=
Contribuci
n
Marginal
=

Punto de
equilibrio
Punto de
equilibrio

Precio Venta - costo variable

unitario

S/2.80 - S/2.50

S/. 0.30

Costo fijo total

margen de contribucin
S/. 3,980.00
S/. 0.30

Punto de
equilibrio en
S/.

Cantidades X Precio de
Venta

Punto de
equilibrio en
S/.

1194 X S/. 2.80

cantidade
s
1194

S/.
3,343.20

S/.
4008
3

4.7 Con toda la informacin que se maneja, ahora se puede elaborar el flujo de caja de negocio.
FLUJO DE CAJA:
CONCEPTO
0

PERIODO
6

TOT
AL
7

10

11

12

INGRESO (A)

S/. 0 S/. 2480 S/. 2635 S/. 2666 S/. 2852 S/. 2976 S/. 3162 S/. 3255 S/. 3410 S/. 3875 S/. 4092 S/. 4185 S/. 4495

VENTAS

S/. 0 S/. 2480

S/.
2,635

S/.
2,666

S/.
2,852

S/.
2,976

S/.
3,162

S/.
3,255

S/.
3,410

S/.
3,875

S/.
4,092

S/.
4,185

S/.
4,495

S/.
6770

S/.
3,820

S/.
3,820

S/.
4,020

S/.
4,020

S/.
4,020

S/.
4,220

S/.
4,220

S/.
4,220

S/.
4,290

S/.
4,370

S/.
4,470

S/.
4,570

S/. 700
S/.
1730
S/. 230

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 0
S/. 0

S/. 290

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 400
S/.
1600

S/. 400
S/.
1,600

S/. 400
S/.
1,600

S/. 500
S/.
1,700

S/. 500
S/.
1,700

S/. 500
S/.
1,700

S/. 600
S/.
1,800

S/. 600
S/.
1,800

S/. 600
S/.
1,800

S/. 650
S/.
1,820

S/. 700
S/.
1,850

S/. 750
S/.
1,900

S/. 800
S/.
1,950

S/.
1470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/.
1,470

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

S/. 350

-S/.
6770

-S/.
1,340

-S/.
1,185

-S/.
1,354

-S/.
1,168

-S/.
1,044

-S/.
1,058

-S/. 965

-S/. 810

-S/. 415

-S/. 278

-S/. 285

-S/. 75

EGRESOS (B)
ACTIVO FIJO
TERRENOS E
INFRAESTRUCTUR
A
MAQUINARIA Y
EQUIPOS
HERRAMIENTAS
MUEBLES Y
ENSERES
GASTOS PRE
OPERATIVOS
MATERIA PRIMA
/INSUMOS
MANO DE OBRA
COSTOS
INDIRECTOS
GASTOS
ADMINISTRATIVOS
GASTOS DE
VENTAS
SALDOS ANTES
DE IMPUESTOS
(A - B)

S/.
4008
3
S/.
4008
3

IMPUESTOS
SALDO
ECONOMICO
(C)

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0

S/. 0