3)

PRESUPUESTO DE PRODUCCION DE PRODUCTOS TERMINADOS

EXPRESADO EN UNIDADES

INVENTARIO
PERIODO VENTAS PRESUPUESTADOS INICIAL

I TRIMESTRE 1429 0
II TRIMESTRE 1429 100
AO 2017
III TRIMESTRE 1429 400
IV TRIMESTRE 1429 400
I TRIMESTRE 1471 100
II TRIMESTRE 1471 100
AO 2018
III TRIMESTRE 1471 400
IV TRIMESTRE 1471 400
I TRIMESTRE 1516 100
II TRIMESTRE 1516 100
AO 2019
III TRIMESTRE 1516 400
IV TRIMESTRE 1516 400
I TRIMESTRE 1561 100
II TRIMESTRE 1561 100
AO 2020
III TRIMESTRE 1561 400
IV TRIMESTRE 1561 400
I TRIMESTRE 1608 100
II TRIMESTRE 1608 100
AO 2021
III TRIMESTRE 1608 400
IV TRIMESTRE 1608 400

4)
REQUERIMIENTO DE MATERIA PRIMA

DATOS

MATERIA PRIMA CANTIDAD POR CAJA UNIDAD DE MEDIDA

MASHUA 3000 GR
CAMU CAMU 2400 GR
CHIA 360 GR
STEVIA 240 GR

REQUERIMIENTO DE MATERIA PRIMA ANUAL EXPRESADO EN KILOGRAMOS

2017 2018
MASHUA 17442 17655
CAMU CAMU 13954 14124
 CHIA 2093 2119
STEVIA 1395 1412

REQUERIMIENTO DE MATERIA PRIMA POR TRIMESTRE EXPRESADO EN KILOGRAMOS

PERIODO MASHUA CAMU CAMU

I TRIMESTRE 4586 3668
II TRIMESTRE 5186 4148
AO 2017
III TRIMESTRE 4286 3428
IV TRIMESTRE 3386 2708
I TRIMESTRE 4414 3531
II TRIMESTRE 5314 4251
AO 2018
III TRIMESTRE 4414 3531
IV TRIMESTRE 3514 2811
I TRIMESTRE 4547 3637
II TRIMESTRE 5447 4357
AO 2019
III TRIMESTRE 4547 3637
IV TRIMESTRE 3647 2917
I TRIMESTRE 4683 3746
II TRIMESTRE 5583 4466
AO 2020
III TRIMESTRE 4683 3746
IV TRIMESTRE 3783 3026
I TRIMESTRE 4823 3859
II TRIMESTRE 5723 4579
AO 2021
III TRIMESTRE 4823 3859
IV TRIMESTRE 3923 3139

PRESUPUESTO COMPRA DE MATERIA PRIMA ANUAL EXPRESADO EN SOLES

2017 2018
CANTIDAD KG 17442.00 17655.00
MASHUA PRECIO UNITARIO S/. 2.50 S/. 2.50
COSTO TOTAL S/. 43,605.00 S/. 44,137.50
CANTIDAD KG 13953.60 14124.00
CAMU CAMU PRECIO UNITARIO S/. 3.00 S/. 3.00
COSTO TOTAL S/. 41,860.80 S/. 42,372.00
CANTIDAD KG 2093.04 2118.60
CHIA PRECIO S/. 4.50 S/. 4.50
 CHIA
COSTO TOTAL S/. 9,418.68 S/. 9,533.70
CANTIDAD KG S/. 1,395.36 S/. 1,412.40
STEVIA PRECIO UNITARIO S/. 4.00 S/. 4.00
COSTO TOTAL S/. 5,581.44 S/. 5,649.60
TOTAL S/. 100,465.92 S/. 101,692.80

PRESUPUESTO COMPRA DE MATERIALES ANUAL EXPRESADO EN SOLES

2017 2018
CANTIDAD TN 69768 70620
FRASCO DE VIDRIO PRECIO UNITARIO S/. 0.21 S/. 0.21
COSTO TOTAL S/. 14,651.28 S/. 14,830.20
CANTIDAD TN 5814 5885
CAJAS DE CARTON PRECIO UNITARIO S/. 0.13 S/. 0.13
COSTO TOTAL S/. 755.82 S/. 765.05
CANTIDAD TN 69768 70620
ETIQUETAS PRECIO S/. 0.10 S/. 0.10
COSTO TOTAL S/. 6,976.80 S/. 7,062.00
TOTAL S/. 22,383.90 S/. 22,657.25

PRESUPUESTO DE MAQUILA EXPRESADO EN SOLES

8)
2017 2018
CANTIDAD EN UNIDADES 69,768 70,620
PRECIO UNITARIO S/. 2.20 S/. 2.20
COSTO TOTAL S/. 153,489.60 S/. 155,364.00
PROFORMA
A PARTIR DE 1000 UND S/. 2.20

GASTOS DE VENTAS

DATOS
PUBLICIDAD
SEO S/. 1,020.00 Anual
PUBLICIDAD REDES SOCIAL S/. 1,224.00 Anual
MUESTRAS S/. 1,000.00 Primer despacho
FERIAS S/. 20,000.00 FOODEX JAPAN

PRESUPUESTO DE GASTOS DE VENTAS EXPRESADO EN SOLES

2017 2018
 SEO S/. 1,020.00 S/. 1,020.00
PUBLICIDAD REDES SOCIAL S/. 1,224.00 S/. 1,224.00
COMPRA DE TRANSPORTE PROPIO
MUESTRAS S/. 1,000.00
FERIAS S/. 20,000.00
TOTAL S/. 3,244.00 S/. 22,244.00

PRESUPUESTO COSTOS VARIABLES

2017 2018 2019

MATERIA PRIMA S/. 100,465.92 S/. 101,692.80 S/. 104,751.36
ENVASE S/. 14,651.28 S/. 14,830.20 S/. 15,276.24
CAJA S/. 755.82 S/. 765.05 S/. 788.06
ETIQUETA S/. 6,976.80 S/. 7,062.00 S/. 7,274.40
MAQUILA S/. 153,489.60 S/. 155,364.00 S/. 160,036.80
GASTOS DE VENTAS S/. 3,244.00 S/. 22,244.00 S/. 168,244.00
TOTAL S/. 279,583.42 S/. 301,958.05 S/. 456,370.86

COSTOS INDIRECTOS DE FABRICACION

DATOS
SERVICIO COSTO
ALQUILER S/. 400.00 MENSUAL
LUZ S/. 100.00 MENSUAL
AGUA S/. 70.00 MENSUAL
INTERNET, TELEFONIA, CABLES/. 139.00 MENSUAL
TELEFONIA MOVIL S/. 300.00 MENSUAL
CARGA Y MANIPULEO M.P A PLANTA PORS/.TRIMESTRE 900.00 POR TRIMESTRE
TOTAL C.I.F S/. 1,609.00

PRESUPUESTO ANUAL COSTOS INDIRECTOS DE FABRICACION EXPRESADOS EN SOLES

2017 2018 2019
ALQUILER S/. 4,800.00 S/. 4,800.00 S/. 4,800.00
LUZ S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
AGUA S/. 840.00 S/. 840.00 S/. 840.00
INTERNET, TELEFONIA, CAB S/. 1,668.00 S/. 1,668.00 S/. 1,668.00
TELEFONIA MOVIL S/. 3,600.00 S/. 3,600.00 S/. 3,600.00
DESCARGA Y MANIPULEO MS/. 3,600.00 S/. 3,600.00 S/. 3,600.00
TOTAL S/. 15,708.00 S/. 15,708.00 S/. 15,708.00

GASTOS DE ADMINISTRACION
 PARA EL CALCULO DE COSTOS ADMINISTRATIVOS CALCULAREMOS LAS AMORTIZACIONES Y DEPRECIACIONES

Presupuesto de Ao 0 2017 2018

Intangibles y Activos Fijos

Intangibles con IGV S/. 2,339.98

IGV Compras S/. 421.20
Intangibles Neto sin IGV S/. 1,918.78 S/. 1,535.03 S/. 1,151.27
Amortizacin de Intangibles S/. 383.76 S/. 383.76
Activo Fijo con IGV S/. 8,448.00
IGV Compras S/. 1,520.64
Activo Fijo Neto sin IGV S/. 6,927.36 S/. 6,234.62 S/. 5,541.89
Depreciacin S/. 692.74 S/. 692.74
Total Intang. y Act. Fijo Neto s/IGV
S/. 8,846.14 S/. 7,769.65 S/. 6,693.16

INVERSION SOLES Tasa depreciacin

Intangibles con IGV S/. 2,339.98 20%
Activo Fijo (Maq y Eq) c/IG S/. 8,448.00 10%
Capital de Trabajo S/. 295,160.42
OTROS GASTOS S/. 1,310.00
TOTAL INVERSION S/. 307,258.40

PRESUPUESTO GASTOS ADMINISTRATIVOS

AO 2017 2018 2019
SALARIOS S/. 64,800.00 S/. 90,000.00 S/. 90,000.00
BENEFICIOS SOCIALES SOC S/. 27,552.00 S/. 38,937.50 S/. 39,350.00
MATERIALES DE OFICINA S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
DEPRECIACION S/. 715.93 S/. 692.74 S/. 692.74
AMORTIZACION S/. 396.60 S/. 383.76 S/. 383.76
TOTAL COSTOS ADMINISTRATIVOS
S/. 94,664.53 S/. 131,213.99 S/. 131,626.49

PRESUPUESTO GASTOS FINANCIEROS

MONTO DE PRESTAMO 97258

TEA 16%
Cuota Fija 29704

Presupuesto de Servicio Ao 0 2017 2018

de la Deuda
Obligaciones Financieras S/. 97,258.39 S/. 83,116.11 S/. 66,711.06
Amortizacin S/. 14,142.28 S/. 16,405.05
Intereses S/. 15,561.34 S/. 13,298.58
Total Amortizacin + Intereses S/. 29,703.63 S/. 29,703.63
 PRESUPUESTO COSTOS FIJOS

AO 2017 2018 2019

COSTOS INDIRECTOS DE FA S/. 15,708.00 S/. 15,708.00 S/. 15,708.00
COSTOS ADMINISTRATIVOS S/. 94,664.53 S/. 131,213.99 S/. 131,626.49
COSTOS FINANCIEROS S/. 29,703.63 S/. 29,703.63 S/. 29,703.63
TOTAL COSTOS INDIRECTOS S/. 88,479.62 S/. 176,625.62 S/. 177,038.12

COSTO TOTAL DE PRODUCCION ANUAL

COSTOS VARIABLES 2017 2018 2019

MATERIA PRIMA S/. 100,465.92 S/. 101,692.80 S/. 104,751.36
ENVASE S/. 14,651.28 S/. 14,830.20 S/. 15,276.24
CAJA S/. 755.82 S/. 765.05 S/. 788.06
ETIQUETA S/. 6,976.80 S/. 7,062.00 S/. 7,274.40
MAQUILA S/. 153,489.60 S/. 155,364.00 S/. 160,036.80
GASTOS DE VENTAS S/. 3,244.00 S/. 22,244.00 S/. 168,244.00
COSTOS FIJOS
COSTOS INDIRECTOS DE FA S/. 15,708.00 S/. 15,708.00 S/. 15,708.00
COSTOS ADMINISTRATIVOS S/. 94,664.53 S/. 131,213.99 S/. 131,626.49
COSTOS FINANCIEROS S/. 29,703.63 S/. 29,703.63 S/. 29,703.63
COSTO TOTAL S/. 419,659.58 S/. 478,583.67 S/. 633,408.98
UNIDADES POR AO S/. 5,814.00 S/. 5,885.00 S/. 6,062.00
COSTO UNITARIO SOLES S/. 72.18 S/. 81.32 S/. 104.49
COSTO UNITARIO EN DOLA $ 21.23 $ 23.92 $ 30.73

TIPO DE CAMBIO 3.4

COSTOS DE EXPORTACION
PARA EL PRIMER DESPACHO
Caracteristicas del embarque
Cantidad 17142
Producto Mermelada de mashua
Peso neto 340 gr/ unidad
Peso bruto 525 gr/unidad
Costo de produccion unitar $ 1.77
Unidad de empaque:
- Caja carton corrugado 30cm x 28cm x 15 cm
- frascos / caja 12
- Cantidad de cajas 1429
- Volumen total 171.42
Margen de ganacia 75%
 Costos: Martimo US$
Costo del Producto $ 26,570.10

Embalaje (palet,
esquineros, zuncho, mano
de obra) $ 250.00
certificado de origen $ 45.00
certificado sanitario $ 8.71
carta de credito $ 500.00
Utilidad EXW 75% S/. 20,530.36
Valor EXW $ 47,904.17
Transporte interno (Pais de origen) $ 250.00
ocean freight 1x40 All in $ 500.00
emision bl $ 35.00
handling $ 59.00
vistos buenos $ 280.00
traccion $ 150.00
agenciamiento $ 150.00
gastos operativos $ 60.00
Valor FAS $ 49,388.17
carga y estiba $ 200.00
Valor FOB $ 49,588.17
Valor FOB unitario cajas $ 34.71
Valor Fob unitario frascos $ 2.89

COSTOS DE EXPORTACION

Embalaje (palet,
esquineros, zuncho, mano
de obra) $ 250.00
certificado de origen $ 45.00
certificado sanitario $ 8.71
carta de credito $ 500.00
Transporte interno (Pais de $ 250.00
ocean freight 1x40 All in $ 500.00
emision bl $ 35.00
handling $ 59.00
vistos buenos $ 280.00
traccion $ 150.00
agenciamiento $ 150.00
gastos operativos $ 60.00
carga y estiba $ 200.00
TOTAL $ 2,487.71
AO 2017 2018
CANTIDAD 5714.00 5885.00

Embalaje (palet,
esquineros, zuncho,
mano de obra) $ 1,000.00 $ 1,029.93
certificado de origen $ 180.00 $ 180.00
certificado sanitario $ 34.85 $ 34.85
carta de credito $ 2,000.00
Transporte interno (Pais de $ 1,000.00 $ 1,029.93
ocean freight 1x40 All in $ 2,000.00 $ 2,000.00
emision bl $ 140.00 $ 140.00
handling $ 236.00 $ 236.00
vistos buenos $ 1,120.00 $ 1,120.00
traccion $ 600.00 $ 617.96
agenciamiento $ 600.00 $ 600.00
gastos operativos $ 240.00 $ 240.00
carga y estiba $ 800.00 $ 823.94
TOTAL GASTOS DOLARES $ 9,950.85 $ 8,052.60
TOTAL GASTOS SOLES S/. 33,832.90 S/. 27,378.85

DETERMINACION DEL PRECIO FOB ANUAL

2017 2018
CANTIDADES 5714.00 5885.00
COSTO DEL PRODUCTO 18.62 23.92
COSTO EMBALAJES, CERTIF$ 0.56 $ 0.02
MARGEN DE UTILIDAD $ 14.39 $ 17.95
TRANSPORTE, PUERTO ADUA $ 1.18 $ 0.58
PRECIO FOB UNITARIO $ 34.76 $ 43.42
FOB UNITARIO SOLES S/. 118.20 S/. 147.64

2017 2018
TOTAL INGRESOS S/. 675,394.80 S/. 868,861.40
TOTAL EGRESOS S/. 429,610.43 S/. 486,636.27
UCTOS TERMINADOS
DES
PRODUCCION PRODUCCION
INVENTARIO REQUERIDA POR REQUERIDA
FINAL DESEADO PERIODO ANUAL
100 1529
400 1729
5814
400 1429
100 1129 S/. 7,218.09
100 1471
400 1771
5885
400 1471
100 1171 S/. 8,132.26
100 1516
400 1816
6062
400 1516
100 1216 S/. 10,448.84
100 1561
400 1861
6244
400 1561
100 1261 S/. 7,944.58
100 1608
400 1908
6431
400 1608
100 1308 S/. 8,341.43

XPRESADO EN KILOGRAMOS
2019 2020 2021
18186 18732 19293
14549 14986 15434
 2182 2248 2315
1455 1499 1543

RE EXPRESADO EN KILOGRAMOS

CHIA STEVIA
550 366.84
622 414.84
514 342.84
406 270.84
530 353.1
638 425.1
530 353.1
422 281.1
546 363.72
654 435.72
546 363.72
438 291.72
562 374.64
670 446.64
562 374.64
454 302.64
579 385.86
687 457.86
579 385.86
471 313.86

NUAL EXPRESADO EN SOLES

2019 2020 2021

18186.00 18732.00 19293.00
S/. 2.50 S/. 2.50 S/. 2.50
S/. 45,465.00 S/. 46,830.00 S/. 48,232.50
14548.80 14985.60 15434.40
S/. 3.00 S/. 3.00 S/. 3.00
S/. 43,646.40 S/. 44,956.80 S/. 46,303.20
2182.32 2247.84 2315.16
S/. 4.50 S/. 4.50 S/. 4.50
 S/. 9,820.44 S/. 10,115.28 S/. 10,418.22
S/. 1,454.88 S/. 1,498.56 S/. 1,543.44
S/. 4.00 S/. 4.00 S/. 4.00
S/. 5,819.52 S/. 5,994.24 S/. 6,173.76
S/. 104,751.36 S/. 107,896.32 S/. 111,127.68

AL EXPRESADO EN SOLES

2019 2020 2021

72744 74928 77172
S/. 0.21 S/. 0.21 S/. 0.21
S/. 15,276.24 S/. 15,734.88 S/. 16,206.12
6062 6244 6431
S/. 0.13 S/. 0.13 S/. 0.13
S/. 788.06 S/. 811.72 S/. 836.03
72744 74928 77172
S/. 0.10 S/. 0.10 S/. 0.10
S/. 7,274.40 S/. 7,492.80 S/. 7,717.20
S/. 23,338.70 S/. 24,039.40 S/. 24,759.35

QUILA EXPRESADO EN SOLES

2019 2020 2021

72,744 74,928 77,172
S/. 2.20 S/. 2.20 S/. 2.20
S/. 160,036.80 S/. 164,841.60 S/. 169,778.40

S DE VENTAS

DE VENTAS EXPRESADO EN SOLES

2019 2020 2021

 S/. 1,020.00 S/. 1,020.00 S/. 1,020.00
S/. 1,224.00 S/. 1,224.00 S/. 1,224.00
S/. 165,000.00
S/. 1,000.00
S/. 20,000.00
S/. 168,244.00 S/. 22,244.00 S/. 2,244.00

ES

2020 2021
S/. 107,896.32 S/. 111,127.68
S/. 15,734.88 S/. 16,206.12
S/. 811.72 S/. 836.03
S/. 7,492.80 S/. 7,717.20
S/. 164,841.60 S/. 169,778.40
S/. 22,244.00 S/. 2,244.00
S/. 319,021.32 S/. 307,909.43

EXPRESADOS EN SOLES
2020 2021
S/. 4,800.00 S/. 4,800.00 ALQUILER
S/. 1,200.00 S/. 1,200.00 LUZ
S/. 840.00 S/. 840.00 AGUA
S/. 1,668.00 S/. 1,668.00 INTERNET, TELEFONIA, CABLE
S/. 3,600.00 S/. 3,600.00 TELEFONIA MOVIL
S/. 3,600.00 S/. 3,600.00 DESCARGA Y MANIPULEO M.P
S/. 15,708.00 S/. 15,708.00 TOTAL
ES Y DEPRECIACIONES

2019 2020 2021

ACT
UNIDADES DE TRANSPORTE
S/. 767.51 S/. 383.76 S/. - MUEBLES Y ENSERES
S/. 383.76 S/. 383.76 S/. 383.76 EQUIPOS DE COMPUTO
EQUIPOS DIVERSOS
ACTIVO FIJO
S/. 4,849.15 S/. 4,156.42 S/. 3,463.68
S/. 692.74 S/. 692.74 S/. 692.74
S/. 5,616.67 S/. 4,540.17 S/. 3,463.68

ACTIVO FIJO
INTANGIBLES

ACTIVO FIJO

OS
2020 2021
S/. 90,000.00 S/. 126,000.00
S/. 39,350.00 S/. 54,840.00
S/. 1,200.00 S/. 1,200.00
S/. 692.74 S/. 692.74
S/. 383.76 S/. 383.76
S/. 131,626.49 S/. 183,116.49

2019 2020 2021

S/. 47,681.21 S/. 25,606.57 S/. -

S/. 19,029.86 S/. 22,074.63 S/. 25,606.57
S/. 10,673.77 S/. 7,628.99 S/. 4,097.05
S/. 29,703.63 S/. 29,703.63 S/. 29,703.63
 2020 2021
S/. 15,708.00 S/. 15,708.00
S/. 131,626.49 S/. 183,116.49
S/. 29,703.63 S/. 29,703.63
S/. 177,038.12 S/. 228,528.12

2020 2021 COSTOS VARIABLES

S/. 107,896.32 S/. 111,127.68 MATERIA PRIMA
S/. 15,734.88 S/. 16,206.12 ENVASE
S/. 811.72 S/. 836.03 CAJA
S/. 7,492.80 S/. 7,717.20 ETIQUETA
S/. 164,841.60 S/. 169,778.40 MAQUILA
S/. 22,244.00 S/. 2,244.00 GASTOS DE VENTAS
COSTOS FIJOS
S/. 15,708.00 S/. 15,708.00 COSTOS INDIRECTOS DE FABR
S/. 131,626.49 S/. 183,116.49 COSTOS ADMINISTRATIVOS
S/. 29,703.63 S/. 29,703.63 COSTOS FINANCIEROS
S/. 496,059.44 S/. 536,437.55 COSTO TOTAL
S/. 6,244.00 S/. 6,431.00
S/. 79.45 S/. 83.41
$ 23.37 $ 24.53
 2019 2020 2021
6062.00 6244.00 6431.00

$ 1,060.90 $ 1,092.75 $ 1,125.48 $ 250.00 $ 850.00

$ 180.00 $ 180.00 $ 180.00 $ 45.00 $ 153.00
$ 34.85 $ 34.85 $ 34.85 $ 8.71 $ 29.63
$ - $ - $ - $ 500.00 $ 1,700.00
$ 250.00 $ 850.00
$ 2,000.00 $ 2,000.00 $ 2,000.00 $ 500.00 $ 1,700.00
$ 140.00 $ 140.00 $ 140.00 $ 35.00 $ 119.00
$ 236.00 $ 236.00 $ 236.00 $ 59.00 $ 200.60
$ 1,120.00 $ 1,120.00 $ 1,120.00 $ 280.00 $ 952.00
$ 636.54 $ 655.65 $ 675.29
$ 600.00 $ 600.00 $ 600.00
$ 240.00 $ 240.00 $ 240.00
$ 848.72 $ 874.20 $ 900.39
$ 7,097.02 $ 7,173.46 $ 7,252.01
S/. 24,129.87 S/. 24,389.78 S/. 24,656.83

DEL PRECIO FOB ANUAL

2019 2020 2021
6062.00 6244.00 6431.00
22.73 23.37 24.53
$ 0.02 $ 0.02 $ 0.02
$ 17.06 $ 17.54 $ 18.41
$ 0.39 $ 0.38 $ 0.37
$ 41.34 $ 42.45 $ 44.49
S/. 140.54 S/. 144.34 S/. 151.28

2019 2020 2021

S/. 851,953.48 S/. 901,258.96 S/. 972,881.68
S/. 640,506.00 S/. 503,232.90 S/. 543,689.56
1) VENTAS PROYECTADAS

2017 2018 2019

Frascos 68,568 70,620 72,744
Cajas 5,714 5,885 6,062
3%

REQUERIMIENTO ANUAL DE MATERIALES EXPRESADO EN UNIDADES

2017 2018 2019
FRASCO DE VIDRIO 69,768 70,620 72,744
CAJAS 5,814 5,885 6,062
ETIQUETAS 69,768 70,620 72,744

REQUERIMIENTO DE MATERIALES POR TRIMESTRE EXPRESADO EN UNIDADES

PERIODO FRASCO DE VIDRIO CAJAS

I TRIMESTRE 18342 1529
II TRIMESTRE 20742 1729
AO 2017
III TRIMESTRE 17142 1429
IV TRIMESTRE 13542 1129
I TRIMESTRE 17655 1471
II TRIMESTRE 21255 1771
AO 2018
III TRIMESTRE 17655 1471
IV TRIMESTRE 14055 1171
I TRIMESTRE 18186 1516
II TRIMESTRE 21786 1816
AO 2019
III TRIMESTRE 18186 1516
IV TRIMESTRE 14586 1216
I TRIMESTRE 18732 1561
II TRIMESTRE 22332 1861
AO 2020
III TRIMESTRE 18732 1561
IV TRIMESTRE 15132 1261
I TRIMESTRE 19293 1608
II TRIMESTRE 22893 1908
AO 2021
III TRIMESTRE 19293 1608
IV TRIMESTRE 15693 1308

PRESUPUESO DE COMPRA D

ENERO
CANTIDAD DE KG 4585.50
MASHUA COSTO POR KG S/. 2.50
COSTO TOTAL MP S/. 11,463.75
CANTIDAD DE KG 3668.40
CAMU CAMU COSTO POR KG S/. 3.00
COSTO TOTAL MP S/. 11,005.20
CANTIDAD DE KG 550.26
CHIA COSTO POR KG S/. 4.50
 CHIA
COSTO TOTAL MP S/. 2,476.17
CANTIDAD DE KG 366.84
STEVIA COSTO POR KG S/. 4.00
COSTO TOTAL MP S/. 1,467.36
TOTAL S/. 26,412.48

PRESUPUESTO DE COMPRA

ENERO FEBRERO
CANTIDAD DE TONELADA 18342.00
FRASCO DE VIDRIO COSTO POR TN S/. 0.21
COSTO TOTAL MP S/. 3,851.82
CANTIDAD DE TONELADA 1529
CAJAS DE CARTON COSTO POR TN S/. 0.13
COSTO TOTAL MP S/. 198.71
CANTIDAD DE TONELADA 18342.00
ETIQUETAS COSTO POR TN S/. 0.10
COSTO TOTAL MP S/. 1,834.20
TOTAL S/. 5,884.73

PRESUPUESTO DE MAQUILA 2017

ENERO FEBRERO MARZO

CANTIDAD 1528.50
PRECIO UNITARIO S/. 26.40
TOTAL S/. 40,352.40

PRESUPUESTO DE GASTOS DE V

ENERO FEBRERO MARZO

SEO S/. 85.00 S/. 85.00 S/. 85.00
PUBLICIDAD REDES SOCIALES S/. 102.00 S/. 102.00 S/. 102.00

MUESTRAS S/. 1,000.00

FERIAS
TOTAL S/. 1,187.00 S/. 187.00 S/. 187.00

PRESUPUESTOS DE COSTOS INDIRECTOS DE FABR

ENERO FEBRERO MARZO ABRIL
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00
S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 900.00 S/. 900.00
S/. 1,909.00 S/. 1,009.00 S/. 1,009.00 S/. 1,909.00
 ACTIVO FIJO Y SU DEPRECICACION

ACTIVO FIJO

ACTIVO FIJO TOTAL S/. 0.00

AMORTIZACION DE INTANGIBLES
ACTIVO FIJO

ACTIVO FIJO TOTAL S/. 0.00

 COSTO TOTAL DE PRODUCCION 2017

ENERO FEBRERO MARZO ABRIL

S/. 26,412.48 S/. - S/. - S/. 29,868.48

S/. - S/. 3,851.82 S/. - S/. -
S/. - S/. 198.71 S/. - S/. -
S/. - S/. 1,834.20 S/. - S/. -
S/. 40,352.40 S/. - S/. - S/. 45,632.40
S/. 1,187.00 S/. 187.00 S/. 187.00 S/. 187.00

S/. 1,909.00 S/. 1,009.00 S/. 1,009.00 S/. 1,909.00

S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 80,224.89 S/. 17,444.74 S/. 11,560.01 S/. 87,960.89
 2020 2021
74,928 77,172
6,244 6,431

DO EN UNIDADES
2020 2021
74,928 77,172
6,244 6,431
 74,928 77,172

EN UNIDADES

ETIQUETAS
18342
20742
17142
13542
17655
21255
17655
14055
18186
21786
18186
14586
18732
22332
18732
15132
19293
22893
19293
15693

PRESUPUESO DE COMPRA DE MATERIA PRIMA AO 2017 EXPRESADO EN SOLES

ABRIL JULIO
5185.50 4285.50
S/. 2.50 S/. 2.50
S/. 12,963.75 S/. 10,713.75
4148.40 3428.40
S/. 3.00 S/. 3.00
S/. 12,445.20 S/. 10,285.20
622.26 514.26
S/. 4.50 S/. 4.50
 S/. 2,800.17 S/. 2,314.17
414.84 342.84
S/. 4.00 S/. 4.00
S/. 1,659.36 S/. 1,371.36
S/. 29,868.48 S/. 24,684.48

PRESUPUESTO DE COMPRA DE MATERIALES AO 2017 EXPRESADO EN SOLES

MARZO ABRIL MAYO JUNIO JULIO AGOSTO

20742.00 17142.00
S/. 0.21 S/. 0.21
S/. 4,355.82 S/. 3,599.82
1729 1429
S/. 0.13 S/. 0.13
S/. 224.71 S/. 185.71
20742.00 17142.00
S/. 0.10 S/. 0.10
S/. 2,074.20 S/. 1,714.20
S/. 6,654.73 S/. 5,499.73

ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

1728.50 1428.50
S/. 26.40 S/. 26.40
S/. 45,632.40 S/. - S/. - S/. 37,712.40 S/. - S/. -

26.4

PRESUPUESTO DE GASTOS DE VENTAS AO 2017 EXPRESADO EN SOLES

ABRIL MAYO JUNIO JULIO AGOSTO SETIEMBRE

 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00 S/. 85.00
S/. 102.00 S/. 102.00 S/. 102.00 S/. 102.00 S/. 102.00 S/. 102.00

S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00

ESTOS DE COSTOS INDIRECTOS DE FABRICACION AO 2017 - EXPRESADO EN SOLES

MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00
S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 900.00 S/. 900.00
S/. 1,009.00 S/. 1,009.00 S/. 1,909.00 S/. 1,009.00 S/. 1,009.00 S/. 1,909.00
PRECICACION

VAL. HISTOR. % DEP. DEP. AO DEP. AC. ANT. DEP. ACUM. 15

20 0 0.00
1,288.14 10 128.81 128.81
10 0.00 0.00
5,871.19 10 587.12 587.12
7,159.33 715.93 0.00 715.93

ACTIVO FIJO NETO TOTAL S/.

NTANGIBLES
VAL. HISTOR. % DEP. DEP. AO DEP. AC. ANT. DEP. ACUM. 15
1,983.00 20 396.60 396.60
0.00 0.00
1,983.00 396.60 0.00 396.60
7

MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE

S/. - S/. - S/. 24,684.48 S/. - S/. - S/. 19,500.48

S/. 4,355.82 S/. - S/. - S/. 3,599.82 S/. - S/. -
S/. 224.71 S/. - S/. - S/. 185.71 S/. - S/. -
S/. 2,074.20 S/. - S/. - S/. 1,714.20 S/. - S/. -
S/. - S/. - S/. 37,712.40 S/. - S/. - S/. 29,792.40
S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00

S/. 1,009.00 S/. 1,009.00 S/. 1,909.00 S/. 1,009.00 S/. 1,009.00 S/. 1,909.00
S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 18,214.74 S/. 11,560.01 S/. 74,856.89 S/. 17,059.74 S/. 11,560.01 S/. 61,752.89
 OCTUBRE
3385.50
S/. 2.50
S/. - S/. 8,463.75
2708.40
S/. 3.00
S/. - S/. 8,125.20
406.26
S/. 4.50
S/. - S/. 1,828.17
270.84
S/. 4.00
S/. - S/. 1,083.36
S/. - S/. 19,500.48

SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

13542.00
S/. 0.21
S/. 2,843.82
1129
S/. 0.13
S/. 146.71
13542.00
S/. 0.10
S/. 1,354.20
S/. 4,344.73

OCTUBRE NOVIEMBRE DICIEMBRE

1128.50
S/. 26.40
S/. 29,792.40 S/. - S/. -

OCTUBRE NOVIEMBRE DICIEMBRE

S/. 85.00 S/. 85.00 S/. 85.00
S/. 102.00 S/. 102.00 S/. 102.00

S/. 187.00 S/. 187.00 S/. 187.00

NOVIEMBRE DICIEMBRE
S/. 400.00 S/. 400.00
S/. 100.00 S/. 100.00
S/. 70.00 S/. 70.00
S/. 139.00 S/. 139.00
S/. 300.00 S/. 300.00

S/. 1,009.00 S/. 1,009.00

 NOVIEMBRE DICIEMBRE

S/. - S/. -
S/. 2,843.82 S/. -
S/. 146.71 S/. -
S/. 1,354.20 S/. -
S/. - S/. -
S/. 187.00 S/. 187.00

S/. 1,009.00 S/. 1,009.00

S/. 7,888.71 S/. 7,888.71
S/. 2,475.30 S/. 2,475.30
S/. 15,904.74 S/. 11,560.01
2) PRESUPUESTO DE VENTAS

AO 2017 2018 2019 2020

UNIDADES (cajas) 5714 5885 6062 6244
P.U S/. 118.20 S/. 147.64 S/. 140.54 S/. 144.34
INGRESOS POR VENTAS S/. 675,394.80 S/. 868,861.40 S/. 851,953.48 S/. 901,258.96

TOTAL INGRESOS
S/. -
AO 2017 2018 2019 2020
POR VENTAS AL CONTADO S/. 506,547.90 S/. 434,430.70 S/. 255,586.04 S/. 270,377.69
POR VENTAS AL CREDITO S/. 168,850.50 S/. 434,430.70 S/. 596,367.44 S/. 630,881.27
DRAWBACK S/. 15,196.38 S/. 24,614.84 S/. 25,685.41 S/. 26,667.98
SFE (credito fiscal) S/. 28,090.07 S/. 20,410.32 S/. 21,010.47 S/. 21,627.57
TOTAL INGRESOS S/. 718,684.85 S/. 913,886.56 S/. 898,649.36 S/. 949,554.51

CALCULO DE IGV DE COMPRAS PARA HALLAR EL MONTO DE SFE

AO 2017 2018 2019 2020

COMPRA MATERIA PRIMA S/. 100,465.92 S/. 101,692.80 S/. 104,751.36 S/. 107,896.32
COMPRA MATERIALES S/. 7,732.62 S/. 7,827.05 S/. 8,062.46 S/. 8,304.52
TOTAL COMPRA LOCAL S/. 108,198.54 S/. 109,519.85 S/. 112,813.82 S/. 116,200.84
ENVASES DE VIDRIO (CIF +ADV) S/. 47,857.38 S/. 3,870.82 S/. 3,911.01 S/. 3,952.33
TOTAL COMPRAS S/. 156,055.92 S/. 113,390.67 S/. 116,724.83 S/. 120,153.17
TOTAL IGV DE COMPRAS S/. 28,090.07 S/. 20,410.32 S/. 21,010.47 S/. 21,627.57
19,475.74
8,614.33
ESTIMACION DE BASE IMPONIBLE PARA EL IGV ANUAL
AO 2016 2017 2018 2019
CIF + ADV 47857.38 3870.82 3911.01 3952.33
 2021
6431
S/. 151.28
S/. 972,881.68

2021 ENERO FEBRERO

S/. 291,864.50 UNIDADES
S/. 681,017.18
S/. 28,649.28 INGRESOS AL CONTADO
S/. 22,261.63 INGRESOS AL CREDITO
S/. 1,023,792.59 DRAWBACK
SFE
TOTAL INGRESOS S/.0.00 S/.0.00

2021 ENERO FEBRERO

S/. 111,127.68 UNIDADES
S/. 8,553.23 INGRESOS AL CONTADO
S/. 119,680.91 INGRESOS AL CREDITO
S/. 3,994.79 DRAWBACK S/. 5,065.46
S/. 123,675.70 SFE
S/. 22,261.63 TOTAL INGRESOS S/.5,065.46 S/.0.00

ENERO FEBRERO
UNIDADES
2020 INGRESOS AL CONTADO
3994.79 INGRESOS AL CREDITO
DRAWBACK S/. 6,516.46
SFE
TOTAL INGRESOS S/.6,516.46 S/.0.00

ENERO FEBRERO
UNIDADES
INGRESOS AL CONTADO
INGRESOS AL CREDITO
DRAWBACK S/. 6,389.65
SFE
TOTAL INGRESOS S/.6,389.65 S/.0.00

ENERO FEBRERO
UNIDADES
INGRESOS AL CONTADO
INGRESOS AL CREDITO
DRAWBACK S/. 6,759.44
SFE
TOTAL INGRESOS S/.6,759.44 S/.0.00
TOTAL INGRESOS AO 1

MARZO ABRIL MAYO JUNIO JULIO AGOSTO

1429 1429

S/. 168,848.70 S/. 168,848.70

S/. 5,065.46 S/. 5,065.46

S/.168,848.70 S/.5,065.46 S/.0.00 S/.168,848.70 S/.5,065.46 S/.0.00

MARZO ABRIL MAYO JUNIO JULIO AGOSTO

1471 1471
S/. 108,607.68 S/. 108,607.68
S/. 108,607.68 S/. 108,607.68
S/. 6,516.46 S/. 6,516.46

S/.108,607.68 S/.115,124.14 S/.0.00 S/.108,607.68 S/.115,124.14 S/.0.00

MARZO ABRIL MAYO JUNIO JULIO AGOSTO

1516 1516
S/. 63,896.51 S/. 63,896.51
S/. 149,091.86 S/. 149,091.86
S/. 6,389.65 S/. 6,389.65

S/.63,896.51 S/.155,481.51 S/.0.00 S/.63,896.51 S/.155,481.51 S/.0.00

MARZO ABRIL MAYO JUNIO JULIO AGOSTO

1561 1561
S/. 67,594.42 S/. 67,594.42
S/. 157,720.32 S/. 157,720.32
S/. 6,759.44 S/. 6,759.44

S/.67,594.42 S/.164,479.76 S/.0.00 S/.67,594.42 S/.164,479.76 S/.0.00

MARZO ABRIL MAYO JUNIO JULIO AGOSTO

 1608 1608
S/. 72,966.13 S/. 72,966.13
S/. 170,254.29 S/. 170,254.29
S/. 7,296.61 S/. 7,296.61

S/.72,966.13 S/.177,550.91 S/.0.00 S/.72,966.13 S/.177,550.91 S/.0.00

 SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
1429 1429

S/. 84,424.35 S/. 84,426.15

S/. 84,424.35 S/. 84,426.15
S/. 5,065.46
S/. 28,090.07
S/.84,424.35 S/.89,489.81 S/.0.00 S/.196,942.37

SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

1471 1471
S/. 108,607.68 S/. 108,607.68
S/. 108,607.68 S/. 108,607.68
S/. 6,516.46
S/. 20,410.32
S/.108,607.68 S/.115,124.14 S/.0.00 S/.237,625.67

SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

1516 1516
S/. 63,896.51 S/. 63,896.51
S/. 149,091.86 S/. 149,091.86
S/. 6,389.65
S/. 21,010.47
S/.63,896.51 S/.155,481.51 S/.0.00 S/.233,998.84

SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

1561 1561
S/. 67,594.42 S/. 67,594.42
S/. 157,720.32 S/. 157,720.32
S/. 6,759.44
S/. 21,627.57
S/.67,594.42 S/.164,479.76 S/.0.00S/.246,942.31
S/.949,554.51
SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
 1608 1608
S/. 72,966.13 S/. 72,966.13
S/. 170,254.29 S/. 170,254.29
S/. 7,296.61
S/. 22,261.63
S/.72,966.13 S/.177,550.91 S/.0.00 S/.265,482.05
 DATOS Monto Uit
SALARIO MINIMO S/.850.00 Cant UIT inafectas
ONP 13.00% Total uit inafec
ESSALUD 9.00%
GRATIFICACIONES 2
VACACIONES 1
CTS ((INGRESOS+ 1/6 DE GRATIFICACION)/12)*6
RENTA DE QUINTA 0%,8%,14%,17%,20%30%

CODIGO NOMBRE COMPLETO CARGO SUELDO BASICO GRATIFICACIONES

1 KARLA DONAYRE KUGA GERENTE GENERAL S/.1,800.00 S/.3,600.00

2 DANIEL QUISPE AGUIRRE GERENTE DE MARKETING S/.1,800.00 S/.3,600.00
3 HANS VILLAZAN GERENTE LOGISTICO S/.1,800.00 S/.3,600.00
TOTALES S/. 5,400.00 S/. 10,800.00

Comentario

CODIGO NOMBRE COMPLETO CARGO SUELDO BASICO GRATIFICACIONES

1 KARLA DONAYRE KUGA GERENTE GENERAL S/.2,500.00 S/.5,000.00

2 DANIEL QUISPE AGUIRRE GERENTE DE MARKETING S/.2,500.00 S/.5,000.00
 3 HANS VILLAZAN GERENTE LOGISTICO S/.2,500.00 S/.5,000.00
TOTALES S/. 7,500.00 S/. 15,000.00

Comentario

CODIGO NOMBRE COMPLETO CARGO SUELDO BASICO GRATIFICACIONES

1 KARLA DONAYRE KUGA GERENTE GENERAL S/.2,500.00 S/.5,000.00

2 DANIEL QUISPE AGUIRRE GERENTE DE MARKETING S/.2,500.00 S/.5,000.00
3 HANS VILLAZAN GERENTE LOGISTICO S/.2,500.00 S/.5,000.00
TOTALES S/. 7,500.00 S/. 15,000.00

Comentario

CODIGO NOMBRE COMPLETO CARGO SUELDO BASICO GRATIFICACIONES

1 KARLA DONAYRE KUGA GERENTE GENERAL S/.2,500.00 S/.5,000.00

2 DANIEL QUISPE AGUIRRE GERENTE DE MARKETING S/.2,500.00 S/.5,000.00
3 HANS VILLAZAN GERENTE LOGISTICO S/.2,500.00 S/.5,000.00
 TOTALES S/. 7,500.00 S/. 15,000.00

Comentario

CODIGO NOMBRE COMPLETO CARGO SUELDO BASICO GRATIFICACIONES

1 KARLA DONAYRE KUGA GERENTE GENERAL S/.3,500.00 S/.7,000.00

2 DANIEL QUISPE AGUIRRE GERENTE DE MARKETING S/.3,500.00 S/.7,000.00
3 HANS VILLAZAN GERENTE LOGISTICO S/.3,500.00 S/.7,000.00
TOTALES S/. 10,500.00 S/. 21,000.00

Comentario
 PLANILLA DE REMUNERACION DE SUELDO
PERIODO 01/01/2016 - 31/12/17
MONEDA: SOLES

S/.3,950.00 HASTA UIT MONTO TASA

7 7 S/.27,650.00 0.00%
S/.27,650.00 12 S/.47,400.00 8.00%
27 S/.106,650.00 14.00%
42 S/.165,900.00 17.00%
52 S/.205,400.00 20.00%
MAS DE 52 DE 205400 30.00%

TOTAL BASE IMPONIBLE- RENTA DESCUENTOS

VACACIONES APORTES ESSALUD
REMUNERACIONES DE 5TA ONP RENTA DE 5TA
S/.0.00 S/.26,950.00 S/.3,834.00 S/.25,200.00 S/.5,538.00 S/.0.00
S/.0.00 S/.26,950.00 S/.3,834.00 S/.25,200.00 S/.5,538.00 S/.0.00
S/.0.00 S/.26,950.00 S/.3,834.00 S/.25,200.00 S/.5,538.00 S/.0.00
S/. - S/. 80,850.00 S/. 11,502.00 S/. 75,600.00 S/. 16,614.00 S/. -

PLANILLA DE REMUNERACION DE SUELDO

PERIODO 01/01/2017 - 31/12/18

TOTAL BASE IMPONIBLE- DESCUENTOS

VACACIONES APORTES ESSALUD
REMUNERACIONES RENTA DE 5TA ONP RENTA DE 5TA
S/.2,500.00 S/.37,916.67 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.1,580.00
S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.1,580.00
 S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.1,580.00
S/. 7,500.00 S/. 112,500.00 S/. 8,100.00 S/. 105,000.00 S/. 11,700.00 S/. 1,764.00

PLANILLA DE REMUNERACION DE SUELDO

PERIODO 01/01/2018- 31/12/19
MONEDA: SOLES
CHEQUEAR

TOTAL BASE IMPONIBLE- DESCUENTOS

VACACIONES APORTES ESSALUD
REMUNERACIONES RENTA DE 5TA ONP RENTA DE 5TA
S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.588.00
S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.588.00
S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.588.00
S/. 7,500.00 S/. 112,500.00 S/. 8,100.00 S/. 105,000.00 S/. 11,700.00 S/. 1,764.00

PLANILLA DE REMUNERACION DE SUELDO

PERIODO 01/01/2020- 31/12/20
MONEDA: SOLES
CHEQUEAR

TOTAL BASE IMPONIBLE- DESCUENTOS

VACACIONES APORTES ESSALUD
REMUNERACIONES RENTA DE 5TA ONP RENTA DE 5TA
S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.588.00
S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.588.00
S/.2,500.00 S/.37,500.00 S/.8,550.00 S/.35,000.00 S/.12,350.00 S/.588.00
S/. 7,500.00 S/. 112,500.00 S/. 8,100.00 S/. 105,000.00 S/. 11,700.00 S/. 1,764.00

PLANILLA DE REMUNERACION DE SUELDO

PERIODO 01/01/21- 31/12/21

TOTAL BASE IMPONIBLE- DESCUENTOS

VACACIONES APORTES ESSALUD
REMUNERACIONES RENTA DE 5TA ONP RENTA DE 5TA
S/.3,500.00 S/.56,583.33 S/.15,750.00 S/.49,000.00 S/.22,750.00 S/.4,016.00
S/.3,500.00 S/.56,583.33 S/.15,750.00 S/.49,000.00 S/.22,750.00 S/.4,016.00
S/.3,500.00 S/.56,583.33 S/.15,750.00 S/.49,000.00 S/.22,750.00 S/.4,016.00
S/. 10,500.00 S/. 157,500.00 S/. 11,340.00 S/. 147,000.00 S/. 16,380.00 S/. 5,412.00
 NETO A PAGAR CTS MAYO CTS NOV

S/.21,412.00 S/.700.00 S/.1,050.00

S/.21,412.00 S/.700.00 S/.1,050.00
S/.21,412.00 S/.700.00 S/.1,050.00
S/. 64,236.00 S/. 2,100.00 S/. 3,150.00

NETO A PAGAR CTS MAYO CTS NOV

S/.21,070.00 S/.1,458.33 S/.1,458.33

S/.21,070.00 S/.1,458.33 S/.1,458.33
 S/.21,070.00 S/.1,458.33 S/.1,458.33
S/. 76,536.00 S/. 3,962.50 S/. 4,375.00

NETO A PAGAR CTS MAYO CTS NOV

S/.25,512.00 S/.1,458.33 S/.1,458.33

S/.25,512.00 S/.1,458.33 S/.1,458.33
S/.25,512.00 S/.1,458.33 S/.1,458.33
S/. 76,536.00 S/. 4,375.00 S/. 4,375.00

NETO A PAGAR CTS MAYO CTS NOV

S/.25,512.00 S/.1,458.33 S/.1,458.33

S/.25,512.00 S/.1,458.33 S/.1,458.33
S/.25,512.00 S/.1,458.33 S/.1,458.33
S/. 76,536.00 S/. 4,375.00 S/. 4,375.00

NETO A PAGAR CTS MAYO CTS NOV

S/.29,817.33 S/.3,791.67 S/.3,791.67

S/.29,817.33 S/.3,791.67 S/.3,791.67
S/.29,817.33 S/.3,791.67 S/.3,791.67
S/. 104,208.00 S/. 5,875.00 S/. 6,125.00
 2017
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00
VACACIONES S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00
GRATIFICACIONES S/.900.00 S/.900.00 S/.900.00 S/.900.00 S/.900.00
CTS S/.437.50 S/.437.50 S/.437.50 S/.437.50 S/.437.50
ESSALUD S/.958.50 S/.958.50 S/.958.50 S/.958.50 S/.958.50
TOTAL S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00
S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00
2018 S/.27,552.00
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
VACACIONES S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
GRATIFICACIONES S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
CTS S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
ESSALUD S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
TOTAL S/. 10,744.79 S/. 10,744.79 S/. 10,744.79 S/. 10,744.79 S/. 10,744.79

2019
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
VACACIONES S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
GRATIFICACIONES S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
CTS S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
ESSALUD S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
TOTAL S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17

2020
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
VACACIONES S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
GRATIFICACIONES S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
CTS S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
ESSALUD S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
TOTAL S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17

2021
CONCEPTO ENERO FEBRERO MARZO ABRIL MAYO
SUELDOS S/.10,500.00 S/.10,500.00 S/.10,500.00 S/.10,500.00 S/.10,500.00
VACACIONES S/.875.00 S/.875.00 S/.875.00 S/.875.00 S/.875.00
GRATIFICACIONES S/.1,750.00 S/.1,750.00 S/.1,750.00 S/.1,750.00 S/.1,750.00
CTS S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00
ESSALUD S/.945.00 S/.945.00 S/.945.00 S/.945.00 S/.945.00
TOTAL S/. 15,070.00 S/. 15,070.00 S/. 15,070.00 S/. 15,070.00 S/. 15,070.00
 JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE
S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00 S/.5,400.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.900.00 S/.900.00 S/.900.00 S/.900.00 S/.900.00 S/.900.00
S/.437.50 S/.437.50 S/.437.50 S/.437.50 S/.437.50 S/.437.50
S/.958.50 S/.958.50 S/.958.50 S/.958.50 S/.958.50 S/.958.50
S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00 S/. 7,696.00
S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00 S/.2,296.00

JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE

S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
S/. 10,744.79 S/. 10,744.79 S/. 10,744.79 S/. 10,744.79 S/. 10,744.79 S/. 10,744.79

JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE

S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17

JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE

S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00 S/.7,500.00
S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00 S/.625.00
S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00 S/.1,250.00
S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79 S/.694.79
S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00 S/.675.00
S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17 S/. 10,779.17

JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE

S/.10,500.00 S/.10,500.00 S/.10,500.00 S/.10,500.00 S/.10,500.00 S/.10,500.00
S/.875.00 S/.875.00 S/.875.00 S/.875.00 S/.875.00 S/.875.00
S/.1,750.00 S/.1,750.00 S/.1,750.00 S/.1,750.00 S/.1,750.00 S/.1,750.00
S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00
S/.945.00 S/.945.00 S/.945.00 S/.945.00 S/.945.00 S/.945.00
S/. 15,070.00 S/. 15,070.00 S/. 15,070.00 S/. 15,070.00 S/. 15,070.00 S/. 15,070.00
 DICIEMBRE TOTAL
S/.5,400.00 S/.64,800.00
S/.0.00 S/.0.00
S/.900.00 S/.10,800.00
S/.437.50 S/.5,250.00
S/.958.50 S/.11,502.00
S/. 7,696.00 S/. 92,352.00
S/.2,296.00 S/.27,552.00

DICIEMBRE TOTAL
S/.7,500.00 S/.90,000.00
S/.625.00 S/.7,500.00
S/.1,250.00 S/.15,000.00
S/.694.79 S/.8,337.50
S/.675.00 S/.8,100.00
S/. 10,744.79 S/. 128,937.50

DICIEMBRE TOTAL
S/.7,500.00 S/.90,000.00
S/.625.00 S/.7,500.00
S/.1,250.00 S/.15,000.00
S/.694.79 S/.8,337.50
S/.675.00 S/.8,100.00
S/. 10,779.17 S/. 128,937.50

DICIEMBRE TOTAL
S/.7,500.00 S/.90,000.00
S/.625.00 S/.7,500.00
S/.1,250.00 S/.15,000.00
S/.694.79 S/.8,337.50
S/.675.00 S/.8,100.00
S/. 10,779.17 S/. 128,937.50

DICIEMBRE TOTAL
S/.10,500.00 S/.126,000.00
S/.875.00 S/.10,500.00
S/.1,750.00 S/.21,000.00
S/.1,000.00 S/.12,000.00
S/.945.00 S/.11,340.00
S/. 15,070.00 S/. 180,840.00
empresa importadora xxxx

RUC
VENTAS
MES VALOR VTA. IGV TOTAL
ENERO 0.00 0.00
FEBRERO 0.00 0.00
MARZO 0.00 0.00
ABRIL 0.00 0.00
MAYO 0.00 0.00
JUNIO 0.00 0.00
JULIO 0.00 0.00
AGOSTO 0.00 0.00
SETIEMBRE 0.00 0.00
OCTUBRE 0.00 0.00
NOVIEMBRE 0.00 0.00
DICIEMBRE 0.00 0.00
TOTAL 675,394.80 0.00 675,394.80 0.00

cargas diferidas
34 INTANGIBLES 1,983.03
16 cuentas por cobrar comerc. 1 338.98
10 caja y bancos 296,702.79
20 existencias
33 inmueb maquin y equip 7,159.32
39 depreciac acumulada
40 tributos por pagar 1,845.45
42 proveedores
46 ctas por pagar diversas
50 capital
59 resultados acumulados
89 resultado ejercicio

3
12 CLIENTAS 675,394.80
40 TRIBUTOS POR PAGAR
70 VENTAS
4
33 MAQUIN. EQUIPO 0.00
60 COMPRAS 132,997.99
63 SERV. TERCEROS 146,136.95
40 TRIBUTOS POR PAGAR 50,244.29
42 PROVEEDORES

42 PROVEEDORES
 38 otras ctas activo

5
10 CAJA BANCOS 506,547.90
12 CLIENTAS
6
42 PROVEEDORES 330,150.40
10 CAJA BANCOS
7
20 MERCADERIAS 132,997.99
61 VARIACION EXISTENCIA
8
40 TRIBUTOS POR PAGAR 28,116.00
10 CAJA BANCOS
9
69 COSTO VENTA 125,875.48
20 MERCADERIAS
10
68 PROVIS. EJERCICIO 1,112.54
39 DEPREC. ACUMULADA
11
61 VARIACION EXISTENC 125,875.48
69 COSTO VENTA
12
46 cuentas por pagar diversas 0.00
10 CAJA BANCOS

13
63 servic. Terceros 0.00
10 CAJA BANCOS
14
62 cargas de personal 92,352.00
40 tributos por pagar
41 remuner. Por pagar
46 cuentas por pagar diversas
15
41 64,236.00
10
16
38 intereses por devengar 51,260.00
46 cuentas por pagar diversas
17
67 gastos financieros 15,561.00
38 otras ctas activo
18
46 14,142.28
10
2,771,327.40
 COMPRAS
MES mercad exoner MERCADERIA
ENERO
frasco 47,857.38
etiq/cajas 0.00 0.00
maquila 0.00
MAYO 0.00
MAT PRIMA 0.00 85,140.61
publicidad 0.00
GTOS IND. FAB 0.00
SETIEMBRE 0.00
OCTUBRE
NOVIEMBRE
DICIEMBRE 0.00
TOTAL 0.00 132,997.99
MERCADERIA

771.18
97,258.40
210,000.00

0.00

0.00
675,394.80

329,379.23
 0.00

506,547.90

330,150.40

132,997.99

28,116.00

125,875.48

1,112.54

125,875.48

0.00

0.00

28,116.00
64,236.00
0.00 0.00

64,236.00

51,260.00

15,561.00

14,142.28
2,771,327.40

0.00
 COMPRAS
SERVICIOS ACTIVOS IGV TOTAL
0.00 0.00
8,614.33 56,471.71
0.00 0.00
130,075.93 23,413.67 153,489.60
0.00 0.00
15,325.31 100,465.92
2,749.15 494.85 3,244.00
13,311.86 2,396.14 15,708.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
146,136.95 0.00 50,244.29 329,379.23
SERVICIOS ACTIVOS IGV TOTAL

empresa importadora xxxx

RUC
BALANCE DE COMPROBACIO
ENERO A DICIEMBRE 2016
CUENTA SUMAS DEL MAYOR SALDOS
DEBE HABER DEUDOR
caja y bancos 803,250.69 436,644.69 366,606.01
cuentas por cobrar 675,394.80 506,547.90 168,846.90
existencias 133,095.55 125,875.48 7,220.07
Inmue. Maquin, y equipo 7,159.32 7,159.32
deprec. Y amort. Acum, 1,112.54
cargas diferidas 51,260.00 15,561.00 35,699.00
tributos por pagar 80,205.74 28,116.00 52,089.74
proveedores 330,150.40 330,150.40
ctas por pagar diversas 14,142.28 148,518.40
capital 210,000.00
resultados acumulados 0.00
compras 132,997.99 132,997.99
variacion existencias 125,875.48 132,997.99 -7,122.51
servicio terceros 146,136.95 146,136.95
provisiones del ejercicio 1,112.54 1,112.54
cargas financieras 15,561.00 15,561.00
costo de ventas 125,875.48 125,875.48 0.00
ventas 675,394.80
cargas de personal 92,352.00 92,352.00
remuneraci por pgar 64,236.00 64,236.00
ctas por cob diversas 338.98 0.00 338.98
INTANGIBLES 1,983.03 1,983.03
2,801,128.24 2,801,030.68 1,020,981.02
97.56

RESUMEN

IMPUESTO CALCULADO 88,307.05

PAGOS HECHOS 0.00
IMPUETO A PAGAR 88,307.05

costo de venta
existencias 0
mas compras del ao 133,095.55
menos la existencia final -7,220.07
costo de ventas 125,875.48
 TRIBUTOS CALCULADOS
MES I.R. I.G.V. RETENCIONES
ENERO 0.00
FEBRERO 0.00
MARZO 0.00
ABRIL 0.00
MAYO 0.00
JUNIO 0.00
JULIO 0.00
AGOSTO 0.00
SETIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTAL 0.00 0.00 0.00

LANCE DE COMPROBACION
NERO A DICIEMBRE 2016
SALDOS CUENTAS BALANCE CUENTAS RESULTADO
ACREEDOR ACTIVO PASIVO PERDIDAS GANANCIAS
366,606.01
168,846.90
7,220.07
7,159.32
1,112.54 1,112.54
35,699.00
52,089.74
0.00 0.00 0.00
134,376.12 134,376.12
210,000.00 210,000.00
0.00 0.00
132,997.99
7,122.51
146,136.95
1,112.54
15,561.00
0.00
675,394.80 675,394.80
92,352.00
0.00 0.00
 0.00 338.98 0.00
1,983.03
1,020,883.46 639,943.05 345,488.66 388,160.48 682,517.31
97.56 294,454.39 294,356.83
639,943.05 639,943.05 682,517.31 682,517.31

IMP. RENTA 30% 88,307.05

factor 0.1307

ahorro

88,307.05 0.00
0.00 0.00
88,307.05
0.00
 MELENDEZ & FRATELLI SERVICIOS GENERALES SAC

RUC 20524312710
TRIBUTOS PAGADOS
multas MES I.R. I.G.V. SALUD ONP RTA 5
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SETIEMBRE
OCTUBRE
NOVIEMBRE 11,502.00 16,614.00
DICIEMBRE
0.00 TOTAL 0.00 0.00 11,502.00 16,614.00 0.00

41934

ir

empresa importadora xxxx

RUC
GASTOS POR CONSIDERAR 2014
MES R/H BOLETAS essalu vida
ENERO
FEBRERO
MARZO 0.00
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SETIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTAL 0.00 0.00 0.00 0.00 0.00
0
 PLANILLA SUELDOS
total MES B.I. SALUD SNP essalud vida AFP
0.00 ENERO 0.00
0.00 FEBRERO 0.00
0.00 MARZO 0.00
0.00 ABRIL 0.00
0.00 MAYO 0.00
0.00 JUNIO 0.00
0.00 JULIO 0.00
0.00 AGOSTO 0.00
0.00 SETIEMBRE 0.00
0.00 OCTUBRE 0.00
28,116.00 NOVIEMBRE 80,850.00 11,502.00 16,614.00
0.00 DICIEMBRE 0.00
28,116.00 TOTAL 80,850.00 11,502.00 16,614.00 0.00 0.00

ACTIVO FIJO Y SU DEPRECICACION

ACTIVO FIJO VAL. HISTOR.
UNIDADES DE TRANSPORTE
MUEBLES Y ENSERES 1,288.14
EQUIPOS DE COMPUTO
EQUIPOS DIVERSOS 5,871.19
total ACTIVO FIJO TOTAL S/. 0.00 7,159.32
0.00
0.00 ACTIVO FIJO NETO
0.00
0.00
0.00 AMORTIZACION DE INTANGIBLES
0.00 ACTIVO FIJO VAL. HISTOR.
0.00 INTANGIBLES 1,983.03
0.00
0.00 ACTIVO FIJO TOTAL S/. 0.00 1,983.03
0.00
0.00
0.00
0.00
 NETO PAG
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
64,236.00
0.00
64,236.00

DEPRECICACION
% DEP. DEP. AO DEP. AC. ANT. DEP. ACUM. 15
20 0 0.00
10 128.81 128.81
10 0.00 0.00
10 587.12 587.12
715.93 0.00 715.93

CTIVO FIJO NETO TOTAL S/.

DE INTANGIBLES
% DEP. DEP. AO DEP. AC. ANT. DEP. ACUM. 15
20 396.61 396.61
0.00 0.00
396.61 0.00 396.61
 CUADRO DE INVERSION

Cantidad Precio Unitario

INVERSION FIJA TANGIBLE

N Maquinaria y Equipo
1 Computadoras 03 S/. 1,200.00
2 Impresora multifuncional 01 S/. 1,000.00
3 Televisor 01 S/. 1,500.00
4 Ventilador 01 S/. 120.00
5 Frigobar 01 S/. 499.00
6 Microondas 01 S/. 209.00
Muebles y Enseres
1 Escritorio 03 S/. 200.00
2 Sillas giratorias 03 S/. 65.00
3 Juego de sillas de espera 01 S/. 350.00
4 Armario para archivadores 01 S/. 180.00
5 Extinguidor 01 S/. 85.00
6 Botiquin 01 S/. 60.00
7 Bidon de agua 01 S/. 50.00
TOTAL INVERSION TANGIBLE S/. 5,518.00

INVERSION FIJA INTANGIBLE

N Trmites para nombre de empresa
1 Reserva de nombre de empresa 01 S/. 18.00
2 Elaboracion de Minuta 01 S/. 200.00
3 Elavacion de minuta Registros Publicos 01 S/. 20.00
4 Inscripcion en Registros Publicos 01 S/. 150.00
5 Elavacion de escritura publica a SUNARP 01 S/. 90.00
6 Compra de libros contables 03 S/. 10.00
7 Legilizacion de libros contables 03 S/. 25.00
8 Licencia de funcionaiento 01 S/. 241.00
9 Tramites para la Marca
10 Busqueda de antecedentes 01 S/. 30.99
11 Registro de Marca 01 S/. 534.99
12 Servicios Informativos
13 Hosting 01 S/. 150.00
14 Pagina web 01 S/. 200.00
15 Antivuros 03 S/. 200.00
TOTAL INVERSION INTANGIBLE S/. 1,869.98
OTROS ACTIVOS
N Alquiler de oficina
16 Mes de adelanto 02 S/. 400.00
17 Garantia 01 S/. 400.00
18 RUC Y BOLETAS S/. 110.00
 TOTAL OTROS GASTOS S/. 910.00
CAPITAL DE TRABAJO INICIAL DISPONIBLE

TOTAL INVERSION

CAPITAL DE TRABAJO

COSTOS DIRECTOS
MATERIA PRIMA S/. 100,465.92 POR UN AO
MATERIALES S/. 22,383.90 POR UN AO
MAQUILA S/. 153,489.60 POR UN AO
COSTOS INDIRECTOS
ALQUILER S/. 4,800.00 POR UN AO
LUZ S/. 1,200.00 POR UN AO
AGUA S/. 840.00 POR UN AO
INTERNET, TELEFONO, CABLE S/. 1,668.00 POR UN AO
PLANILLA S/. 10,197.88
TOTAL S/. 295,160.42
 Sub total Precio Total con Igv
ESTRUCTURA DE FINANCIAMIENTO DE LA INVERSI

S/. 5,871.19
S/. 3,050.85 S/. 3,600.00 INVERSION TANGIBLE S/. 8,448.00
S/. 847.46 S/. 1,000.00 INVERSION INTANGIBLE S/. 2,339.98
S/. 1,271.19 S/. 1,500.00 OTROS GASTOS S/. 1,310.00
S/. 101.69 S/. 120.00 CAPITAL DE TRABAJO S/. 295,170.41
S/. 422.88 S/. 499.00 TOTAL S/. 307,268.39
S/. 177.12 S/. 209.00
S/. 1,288.14
S/. 508.47 S/. 600.00
S/. 165.25 S/. 195.00
S/. 296.61 S/. 350.00
S/. 152.54 S/. 180.00
S/. 72.03 S/. 85.00
S/. 50.85 S/. 60.00
S/. 42.37 S/. 50.00 AO CERO
S/. 7,159.32 S/. 8,448.00
16cta por cob (garantia) 338.98
*10 296,702.79
*33 7,159.32
S/. 15.25 S/. 18.00 *34 1,983.03
S/. 169.49 S/. 200.00 *40 1,845.45
S/. 16.95 S/. 20.00 *42
S/. 127.12 S/. 150.00 *46
S/. 76.27 S/. 90.00 *50
S/. 25.42 S/. 30.00
S/. 63.56 S/. 75.00
S/. 204.24 S/. 241.00 308,029.58
S/. -
S/. 26.26 S/. 30.99
S/. 453.38 S/. 534.99 APORTE SOCIO 1 S/. 70,000.00
S/. - S/. - APORTE SOCIO 2 S/. 70,000.00
S/. 127.12 S/. 150.00 APORTE SOCIO 3 S/. 70,000.00
S/. 169.49 S/. 200.00 TOTAL APORTES S/. 210,000.00
S/. 508.47 S/. 600.00 FINANCIAMIENTO EXTE S/. 97,258.40
S/. 1,983.03 S/. 2,339.98
S/. 9,142.36 S/. 10,787.98
S/. 1,645.62 TOTAL INVERSION S/. 307,258.40
S/. 677.97 S/. 800.00
S/. 338.98 S/. 400.00
S/. 93.21 S/. 110.00
S/. 1,110.17 S/. 1,310.00
S/. 295,160.42

307,258.40

COMP XX
MESAS XX
VENTI XX
OFICINA XX
PLATA XX
CAPITAL XX
NCIAMIENTO DE LA INVERSION

Porcentaje
2.75%
0.76%
0%
96.06%
100%

ERO

771.18
97,258.40 ***
210,000.00

308,029.58 0.00

19.53%
19.53%
19.53%
58.58%
41.42%

100%
 ESTADO DE RESULTADOS DEL 2017 AL 2021

2017 2018 2019

VENTAS S/. 675,394.80 S/. 868,861.40 S/. 851,953.48
Total Ingresos S/. 675,394.80 S/. 868,861.40 S/. 851,953.48
Costos de ventas S/. 125,875.48 S/. 126,555.70 S/. 128,213.88
Utilidad bruta S/. 549,519.32 S/. 742,305.70 S/. 723,739.60
Gastos indirectos de fabricacion S/. 15,708.00 S/. 15,708.00 S/. 15,708.00
Gastos de administracion S/. 92,352.00 S/. 131,213.99 S/. 131,626.49
Gastos de exportacion S/. 33,832.90 S/. 27,378.85 S/. 24,129.87
Gastos de ventas S/. 3,244.00 S/. 22,244.00 S/. 168,244.00
Gastos financieros S/. 15,561.00 S/. 13,298.58 S/. 10,673.77
TOTAL GASTOS S/. 160,846.64 S/. 210,437.80 S/. 350,716.38
Utilidad operacional S/. 388,672.68 S/. 531,867.90 S/. 373,023.22
Impuestos S/. 104,941.62 S/. 143,604.33 S/. 100,716.27
Utilidad neta S/. 283,731.06 S/. 388,263.57 S/. 272,306.95

BALANCE GENERAL DEL 2016 AL 2020

2016 2017
ACTIVO
Cajas y Bancos 296,641.78 366,490.88
Cuentas por cobrar comerciales 352,441.73
Cuentas por cobrar diversas 10,000.00
existencia 0.00 7,220.07
Credito fiscal 2,245.45 52,107.30
Activo Corriente 298,887.23 788,259.98

Activos fijos 7,159.32 7,159.32

Activos intangibles 1,983.03 1,983.03
Depreciacion acumulada 0.00 -1,112.54
cargas Diferidas 35,699.00
Activo no corriente 9,142.35 43,728.81

TOTAL ACTIVO 308,029.58 831,988.79

PASIVO Y PATRIMONIO
PASIVO
Cuentas por pagar 771.18 150,200.00
Prestamos por pagar 97,258.40 83,116.11
Total Pasivo 98,029.58 233,316.11

PATRIMONIO
Capital social 210,000.00 210,000.00
Resultado acumulado
resultado del ejercicio 388,672.68
Total Patrimonio 210,000.00 598,672.68
TOTAL PASIVO Y PATRIMONIO 308,029.58 831,988.79

FLUJO DE CAJA ECONOMICO Y FINANCIERO DEL 2016 AL 202

2016 2017 2018

INGRESO
Total ingresos S/. 675,394.80 S/. 868,861.40
EGRESOS
Costos Variables S/. 279,698.54 S/. 302,074.57
Costos indirectos de fabricacion S/. 15,708.00 S/. 15,708.00
Gastos Administrativos S/. 94,664.53 S/. 131,213.99
Gastos de ventas S/. 3,244.00 S/. 22,244.00
Gatos de exportacion S/. 33,981.64 S/. 27,973.23
Inversion fija tangible S/. 8,448.00
Inversion fija Intangible S/. 2,339.98
Otros gastos 1,310
Capital de trabajo S/. 295,160.42
Total Egresos S/. 307,258.40 S/. 427,296.71 S/. 499,213.79
Utilidad antes de impuesto S/. 248,098.09 S/. 369,647.61
Impuesto a la renta 27% S/. 66,986.48 S/. 99,804.85
FLUJO DE CAJA ECONOMICO S/. 181,111.61 S/. 269,842.75
Amortizacion S/. 14,142.28 S/. 16,405.05
Intereses S/. 15,561.34 S/. 13,298.58
FLUJO DE CAJA FINANCIERO S/. 151,407.98 S/. 240,139.13
L 2021

2020 2021
S/. 901,258.96 S/. 972,881.68
S/. 901,258.96 S/. 972,881.68
S/. 134,805.20 S/. 138,607.67
S/. 766,453.76 S/. 834,274.01
S/. 15,708.00 S/. 15,708.00
S/. 131,626.49 S/. 183,116.49
S/. 24,389.78 S/. 24,656.83
S/. 22,244.00 S/. 2,244.00
S/. 7,628.99 S/. 4,097.05
S/. 202,384.15 S/. 231,074.35
S/. 564,069.61 S/. 603,199.66
S/. 146,658.10 S/. 156,831.91
S/. 417,411.51 S/. 446,367.75

2016 AL 2020

2018 2019 2020

750,280.00 917,514.00 1,324,981.90

487,665.89 532,180.17 676,958.21
5,000.00 10,000.00 5,000.00
8,134.24 10,450.82 7,946.56 16cta por cob 388,672.68
62,765.38 68,511.65 81,773.55 *10 296,702.79
1,313,845.51 1,538,656.64 2,096,660.22 *33 7,159.32
*34 0.00
7,159.32 172,159.32 172,159.32 *40 1,845.45
1,983.03 1,983.03 1,983.03 *42 598,672.68
-2,225.08 -19,837.62 -37,450.16 *46 0.00
35,699.00 35,699.00 35,699.00 *50 #REF!
42,616.27 190,003.73 172,391.19

1,356,461.78 1,728,660.37 2,269,051.41

178,240.00 199,490.00 201,418.00

47,681.20 25,606.57 0.00
225,921.20 225,096.57 201,418.00
 210,000.00 210,000.00 210,000.00
388,672.68 920,540.58 1,293,563.80
531,867.90 373,023.22 564,069.61
1,130,540.58 1,503,563.80 2,067,633.41
1,356,461.78 1,728,660.37 2,269,051.41

O Y FINANCIERO DEL 2016 AL 2021

2019 2020 2021

S/. 851,953.48 S/. 901,258.96 S/. 972,881.68

S/. 456,490.89 S/. 319,144.95 S/. 308,036.76

S/. 15,708.00 S/. 15,708.00 S/. 15,708.00
S/. 131,626.49 S/. 131,626.49 S/. 183,116.49
S/. 168,244.00 S/. 22,244.00 S/. 2,244.00
S/. 24,464.11 S/. 25,176.66 S/. 25,908.80

S/. 796,533.49 S/. 513,900.10 S/. 535,014.05

S/. 55,419.99 S/. 387,358.86 S/. 437,867.63
S/. 14,963.40 S/. 104,586.89 S/. 118,224.26
S/. 40,456.59 S/. 282,771.97 S/. 319,643.37
S/. 19,029.86 S/. 22,074.63 S/. 25,606.57
S/. 10,673.77 S/. 7,628.99 S/. 4,097.05
S/. 10,752.97 S/. 253,068.34 S/. 289,939.74
X
X

X
X
 PRESUPUESTO

CONCEPTO ENERO FEBRERO MARZO

INGRESOS
Saldo S/. - S/. -
Ingresos por ventas contado S/. 168,848.70
ingreso por ventas al credito
TOTAL INGRESO S/. - S/. - S/. 168,848.70

EGRESOS
Costos Variables
Materia prima S/. 26,412.48 S/. - S/. -
Materiales S/. 5,884.73
Maquila S/. 40,352.40
Gastos de ventas S/. 1,187.00 S/. 187.00 S/. 187.00
Total gastos variables S/. 67,951.88 S/. 6,071.73 S/. 187.00
Costos indirectos de fabricacion
Alquiler S/. 400.00 S/. 400.00 S/. 400.00
Luz S/. 100.00 S/. 100.00 S/. 100.00
Agua S/. 70.00 S/. 70.00 S/. 70.00
Trio internet, telf, cable S/. 139.00 S/. 139.00 S/. 139.00
Telefonia Movil S/. 300.00 S/. 300.00 S/. 300.00
Descarga y manipuleo S/. 900.00
Total costos indirectos de fabricacion S/. 1,909.00 S/. 1,009.00 S/. 1,009.00
Gastos Administrativos
Salarios S/. 5,400.00 S/. 5,400.00 S/. 5,400.00
Beneficios sociales S/. 2,296.00 S/. 2,296.00 S/. 2,296.00
Materiales de Oficina S/. 100.00 S/. 100.00 S/. 100.00
Depreciacion S/. 59.66 S/. 59.66 S/. 59.66
Amortizacion S/. 33.05 S/. 33.05 S/. 33.05
Total Gastos administrativos S/. 7,888.71 S/. 7,888.71 S/. 7,888.71
Gastos de exportacion
Embalaje S/. 850.00
Certificado de Origen S/. 153.00
Certificado sanitario S/. 29.63
Gastos de Carta de credito S/. 1,700.00
Transporte interno S/. 1,020.00
Gastos Portuarios S/. 1,700.00
Gastos Agencia de aduana S/. 2,532.78
Carga y estiba S/. 510.00
Total gastos de exportacion S/. - S/. 8,495.41
Gastos de Financiamiento
Interes S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
Amortizacionn S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
Total gastos de financiamiento S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
TOTAL INGRESOS S/. - S/. - S/. 168,848.70
TOTAL EGRESOS S/. 80,224.89 S/. 17,444.74 S/. 20,055.42
 PRESUPUESTO MAESTRO 2017 EXPRESADO EN SOLES

ABRIL MAYO JUNIO JULIO AGOSTO

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

S/. 168,848.70

S/. - S/. - S/. 168,848.70 S/. - S/. -

S/. 29,868.48 S/. - S/. - S/. 24,684.48 S/. -

S/. 6,654.73 S/. - S/. 5,499.73
S/. 45,632.40 S/. 37,712.40
S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00
S/. 75,687.88 S/. 6,841.73 S/. 187.00 S/. 62,583.88 S/. 5,686.73

S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00
S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 900.00 S/. 900.00
S/. 1,909.00 S/. 1,009.00 S/. 1,009.00 S/. 1,909.00 S/. 1,009.00

S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00
S/. 2,296.00 S/. 2,296.00 S/. 2,296.00 S/. 2,296.00 S/. 2,296.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 59.66 S/. 59.66 S/. 59.66 S/. 59.66 S/. 59.66
S/. 33.05 S/. 33.05 S/. 33.05 S/. 33.05 S/. 33.05
S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71

S/. 850.00
S/. 153.00
S/. 29.63
S/. 1,700.00
S/. 1,020.00
S/. 1,700.00
S/. 2,532.78
S/. 510.00
S/. 8,495.41

S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. - S/. - S/. 168,848.70 S/. - S/. -
S/. 87,960.89 S/. 18,214.74 S/. 20,055.42 S/. 74,856.89 S/. 17,059.74
SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

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

S/. 168,848.70 S/. 84,424.35
S/. 84,426.15 S/. 84,426.15
S/. 168,848.70 S/. 84,426.15 S/. - S/. 168,850.50

S/. - S/. 19,500.48 S/. - S/. -

S/. 4,344.73
S/. 29,792.40
S/. 187.00 S/. 187.00 S/. 187.00 S/. 187.00
S/. 187.00 S/. 49,479.88 S/. 4,531.73 S/. 187.00

S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00

S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 70.00 S/. 70.00 S/. 70.00 S/. 70.00
S/. 139.00 S/. 139.00 S/. 139.00 S/. 139.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 900.00
S/. 1,009.00 S/. 1,909.00 S/. 1,009.00 S/. 1,009.00

S/. 5,400.00 S/. 5,400.00 S/. 5,400.00 S/. 5,400.00

S/. 2,296.00 S/. 2,296.00 S/. 2,296.00 S/. 2,296.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 59.66 S/. 59.66 S/. 59.66 S/. 59.66
S/. 33.05 S/. 33.05 S/. 33.05 S/. 33.05
S/. 7,888.71 S/. 7,888.71 S/. 7,888.71 S/. 7,888.71

S/. 850.00 S/. 850.00

S/. 153.00 S/. 153.00
S/. 29.63 S/. 29.63
S/. 1,700.00 S/. 1,700.00
S/. 1,020.00 S/. 1,020.00
S/. 1,700.00 S/. 1,700.00
S/. 2,532.78 S/. 2,532.78
S/. 510.00 S/. 510.00
S/. 8,495.41 S/. 8,495.41

S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78

S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 168,848.70 S/. 84,426.15 S/. - S/. 168,850.50
S/. 20,055.42 S/. 61,752.89 S/. 15,904.74 S/. 20,055.42
PRESUPUESTO DE LA AMORTIZACION DE LA DEUDA ANUAL

MONTO DE PRESTAMO 97,258

TEA 16%
Cuota Fija 29704

Presupuesto de Servicio de la Deuda Ao 0 Ao 1 Ao 2

Obligaciones Financieras S/. 97,258.39 S/. 83,116.11 S/. 66,711.06
Amortizacin S/. 14,142.28 S/. 16,405.05
Intereses S/. 15,561.34 S/. 13,298.58
Total Amortizacin + Intereses S/. 29,703.63 S/. 29,703.63

CONCEPTO ENERO FEBRERO MARZO

INGRESOS
Saldos -S/. 2,475.30 -S/. 4,950.60
Ingresos por ventas S/. 168,848.70
ingresos por drawback
ingresos por SFE
TOTAL INGRESO S/. - -S/. 2,475.30 S/. 163,898.10

GASTOS FINANCIEROS
Interes S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
Amortizacion S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
Total gastos financieros S/. 2,475.30 S/. 2,475.30 S/. 2,475.30

Total ingresos S/. - -S/. 2,475.30 S/. 163,898.10

Total egresos S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
Saldo -S/. 2,475.30 -S/. 4,950.60 S/. 161,422.79
 Ao 3 Ao 4 Ao 5
S/. 47,681.21 S/. 25,606.57 S/. -
S/. 19,029.86 S/. 22,074.63 S/. 25,606.57
S/. 10,673.77 S/. 7,628.99 S/. 4,097.05
S/. 29,703.63 S/. 29,703.63 S/. 29,703.63

ABRIL MAYO JUNIO JULIO AGOSTO

S/. 161,422.79 S/. 164,012.95 S/. 161,537.65 S/. 327,911.05 S/. 330,501.21
S/. 168,848.70
S/. 5,065.46 S/. 5,065.46

S/. 166,488.25 S/. 164,012.95 S/. 330,386.35 S/. 332,976.51 S/. 330,501.21

S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78
S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30

S/. 166,488.25 S/. 164,012.95 S/. 330,386.35 S/. 332,976.51 S/. 330,501.21
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 164,012.95 S/. 161,537.65 S/. 327,911.05 S/. 330,501.21 S/. 328,025.91
SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

S/. 328,025.91 S/. 494,399.30 S/. 496,989.46 S/. 494,514.16

S/. 168,848.70 S/. 168,848.70
S/. 5,065.46
S/. 28,090.07
S/. 496,874.61 S/. 499,464.76 S/. 496,989.46 S/. 691,452.93

S/. 1,296.78 S/. 1,296.78 S/. 1,296.78 S/. 1,296.78

S/. 1,178.52 S/. 1,178.52 S/. 1,178.52 S/. 1,178.52
S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30

S/. 496,874.61 S/. 499,464.76 S/. 496,989.46 S/. 691,452.93

S/. 2,475.30 S/. 2,475.30 S/. 2,475.30 S/. 2,475.30
S/. 494,399.30 S/. 496,989.46 S/. 494,514.16 S/. 688,977.62
 VALOR ACTUAL NETO ECONOMICO

TASA DE DESCUENTO 12.21%

INVERSION S/. 307,258.40

AO 0 AO 2017
FLUJO DE CAJA ECONOMICO S/. 307,258.40 S/. 96,633.47

FORMULA

VAN
-S/. 307,258.40

VAN= -S/. 307,258.40

VAN ECONOMICO=

TASA DE RETORNO DE LA INVERSION ECONOMICO

TASA DE DESCUENTO 12.21%

INVERSION S/. 307,258.40

AO 0 AO 2017
FLUJO DE CAJA ECONOMICO -S/. 307,258.40 S/. 96,633.47

TABLA VALOR ACTUAL NETO (VAN)

no FNE 1+I ^n FNE/1+i^n

0 -307258.40 -307258.40
1 96633.47 1.12210 86118.41
2 215570.92 1.25911 171209.18
3 229253.74 1.41285 162263.84
4 230874.83 1.58535 145629.83
5 266397.48 1.77893 149751.89
407714.75
 VALOR ACTUAL NETO FINANCIERO

TASA DE DESCUENTO 12.38%

INVERSION S/. 307,258.40

AO 0 AO 2017
FLUJO DE CAJA FINANCIERO S/. 307,258.40 S/. 66,929.84

FORMULA

VAN
-S/. 307,258.40

VAN= -S/. 307,258.40

TASA DE RETORNO DE LA INVERSION ECONOMICO

TASA DE DESCUENTO 12.38%

INVERSION S/. 307,258.40

AO 0 AO 2017
FLUJO DE CAJA ECONOMICO -S/. 307,258.40 S/. 66,929.84

TABLA VALOR ACTUAL NETO (VAN)

no FNE 1+I ^n FNE/1+i^n

0 307258.40 307258.40
1 66929.84 1.12210 59646.95
2 185867.29 1.25911 147618.18
3 199550.11 1.41285 141239.86
4 201171.20 1.58535 126893.55
5 236693.86 1.77893 133054.38
915711.32
UAL NETO ECONOMICO

AO 2018 AO 2019 AO 2020 AO 2021

S/. 215,570.92 S/. 229,253.74 S/. 230,874.83 S/. 266,397.48

+ S/. 96,633.47 + S/. 215,570.92 +

(1+18.23%) (1+18.23%)^2

+ 86118.4119062472 171209.18

CONOMICO= S/. 407,714.75

VANE= S/. 407,714.75

DE LA INVERSION ECONOMICO

RELACIN DE
AO 2018 AO 2019 AO 2020 AO 2021 1200000
S/. 215,570.92 S/. 229,253.74 S/. 230,874.83 S/. 266,397.48

TASA INTERNA DE RETORNO (TIR) 1000000

TASA DE 800000
VAN
DESCUENTO
0% S/.731,472.04
10% S/.454,092.21 600000

20% S/.274,040.78
30% S/.151,564.62 400000
40% S/.64,929.03
50% S/.1,586.30
60% -S/.46,050.59 200000

70% -S/.82,755.49
80% -S/.111,637.84 0
90% -S/.134,785.34
100% -S/.153,637.62
200% -S/.238,657.45 -200000

300% -S/.264,882.75
-400000
 -200000

-400000
TIRE= 50.29%

TUAL NETO FINANCIERO

AO 2018 AO 2019 AO 2020 AO 2021

S/. 185,867.29 S/. 199,550.11 S/. 201,171.20 S/. 236,693.86

+ S/. 66,929.84 + S/. 185,867.29 +

(1+18.23%) (1+18.23%)^2

+ 59556.7182772735 147171.90

VANF S/. 298,248.60

TIRF 40.72%

DE LA INVERSION ECONOMICO

AO 2018 AO 2019 AO 2020 AO 2021

S/. 185,867.29 S/. 199,550.11 S/. 201,171.20 S/. 236,693.86

TASA INTERNA DE RETORNO (TIR)

TASA DE VAN
DESCUENTO
0% S/.582,953.90
10% S/.341,492.09
20% S/.185,208.75
30% S/.79,219.36
40% S/.4,477.27
50% -S/.49,997.78
60% -S/.90,835.38
70% -S/.122,200.65
80% -S/.146,802.41
90% -S/.166,456.47
100% -S/.182,413.01
TIRF = 40.72%
 S/. 229,253.74 + S/. 230,874.83 + S/. 266,397.48
(1+18.23%)^3 (1+18.23%)^4 (1+18.23%)^5

162263.84 145629.828876 149751.885922

RELACIN DE VAN ECONOMICO Y TIR ECONOMICO

1200000

1000000

800000

600000

400000

200000

-200000

-400000
-200000

-400000

S/. 199,550.11 + S/. 201,171.20 + S/. 236,693.86

(1+18.23%)^3 (1+18.23%)^4 (1+18.23%)^5

140599.86 126127.473256 132051.048343

Ratio beneficio-costo y Payback

A. SITUACION FINANCIERA

298887.22
1. LIQUIDEZ CORRIENTE
Activo Corriente / Pasivo Corriente
98029.58

298887.22
2. PRUEBA ACIDA 0.00
Activo Corriente - Inventarios / Pasivo Corriente
98029.58

298887.22
3. CAPITAL DE TRABAJO
Activo Corriente - Pasivo Corriente
98029.58

B. SITUACION ECONOMICA

18821.88
4. RENTABILIDAD DEL PATRIMONIO
Utilidad Neta / Patrimonio
210000

18821.88
5. RENTABILIDAD DE VENTAS
Utilidad Neta / Ventas Netas
675394.8

C. SITUACION PATRIMONIAL

98029.58
6. CAPACIDAD DE ENDEUDAMIENTO
Pasivo / Patrimonio
210000

210000
7. AUTONOMIA FINANCIERA
Patrimonio / Pasivo
98029.58

PAY BACK

0
FLUJO DE CAJA S/. -307,258.40
FLUJO DE CAJA ACUMULADO S/. -307,258.40

PERIODO ANTERIOR AL SALDO POSITIVO

VALOR ABSOLUTO DE SALDO POSITIVO
FLUJO DE CAJA SIGUIENTE PERIODO
PERIORO DEL PAY BACK

RELACION BENEFICIO COSTO

TASA DE DESCUENTO WACC 12.16%

BENEFICIO
COSTO S/. -307,258.40

PAYBACK: El periodo de recuperacin de la inversin para nuestra empresa ser equi

rpida generacin de utilidades y liquidez con la cuenta la empresa para calcular la re
RATIO BENEFICIO / COSTO : N
beneficios generados por las ventas, comparado a sus costos y gastos totales. Siendo
inversionistas, porque indica la buena gestin operativa y econmica de la empresa.
de S/.1,87.

UNIDADES
ESCENARIO
VENDIDAS
OPTIMISTA
75425
MODERADO
68568
PESIMISTA
62335
Variacin 10%

Como se observa en el siguiente cuadro, se ha procedido a plantear los tres posibles

como principales variables de sensibilizacin a la cantidad de unidades vendidas, pre
tributacin.
donde:
-Escenario optimista, se le aplica variaciones o crecimiento del 10% en la cantida
disminucin del 5% en los costos variables y 2% en la tasa de tributacin.
-Escenario moderado, en este caso no se realiza ninguna variacin ya que los datos o
recibir y sirve como punto de referencia.
-Escenario pesimista, a diferencia del optimista en este caso las cosas no van muy bie
disminucin del 10% en unidades vendidas y en el precio, as como un incremento de
de tributacin. Por lo que se puede concluir que el precio es una variable sumament
puede observar en los resultados obtenidos (VAN).
 AO 1 AO 2
425370.69 Este ratio es la principal medida de liquidez, ya que nos
3.05 1.82 activo nos permiten cumplir con nuestras obligaciones
233316.11

425370.69
Este indicador nos brinda una medida ms exigente en
pago en corto plazo lo que hace referencia que la empr
3.05 7220.07 1.79 para cubrir las obligaciones inmediatas sin necesidad d
existencias.
233316.11

425370.69
200857.64 192054.58 El capital de trabajo es lo que queda disponible luego d
233316.11 inmediatas, se muestra la capacidad para cumplir con t
operaciones del da a da.

AO 1 AO 2
Este ratio nos demuestra que al pasar los primeros ao
136062.31 rentabilidad de la inversin de los socios, esto puede se
0.09 0.58 valorizaciones de la empresa
235783.4

136062.31
0.03 0.16 Este ratio engloba la rentabilidad total obtenida por un
868861.4 adicionar que a pesar del aumento en los costos de ven
ventas, se concluye que las ventas crecieron lo suficien

AO 1 AO 2
233316.11 Este ratio nos permite conocer la estabilidad de la emp
0.47 0.99 con el patrimonio y segn los resultados no existe riesg
235783.4

235783.4
2.14 1.01 Se observa que la administracin tiene la capacidad pa
233316.11 propias deudas a medida que vencen las obligaciones p

2017 2018 2019 2020 2021

 S/. 96,633.47 S/. 215,570.92 S/. 229,253.74 S/. 230,874.83 S/. 266,397.48
S/. -210,624.93 S/. 4,945.99 S/. 234,199.73 S/. 465,074.56 S/. 731,472.04

1
210624.93
S/. 215,570.92
1.98

2017 2018 2019 2020 2021 VNP

S/. 675,394.80 S/. 868,861.40 S/. 851,953.48 S/. 901,258.96 S/. 972,881.68 3014277.21
S/. 453,756.33 S/. 506,673.42 S/. 657,993.11 S/. 521,359.73 S/. 562,473.68 1612753.24

Relacin B/C 1.87

in para nuestra empresa ser equivalente a 1 ao y 11 meses aproximadamente, esto debido a la

uenta la empresa para calcular la recuperacin de capital.
RATIO BENEFICIO / COSTO : Nuestra empresa contar con un margen del 87% en relacin de los
a sus costos y gastos totales. Siendo este un valor muy atractivo para la evaluacin financiera a los
erativa y econmica de la empresa. En conlusin por cada S/.1 invertido se espera recuperar un total

COSTOS TASA DE VARIACIN

PRECIO VENTAS VAN
VARIABLES TRIBUTACION (VAN)

S/. 10.84 S/. 266,379.56 S/. 817,607.00 26.00% S/. 975,212.83 114%

S/. 9.85 S/. 279,698.54 S/. 675,394.80 27.00% S/. 455,141.71

S/. 8.95 S/. 293,683.47 S/. 557,898.25 30.00% S/. 130,770.01 -248%

10% 5% 2%

ocedido a plantear los tres posibles escenarios para nuestro proyecto, teniendo
cantidad de unidades vendidas, precio, costos variables, ventas y la tasa de
En
2.8970588235
o crecimiento del 10% en la cantidad de unidades vendidas y precio, as como una
n la tasa de tributacin.
ninguna variacin ya que los datos obtenidos son la proyeccin de lo que se espera

n este caso las cosas no van muy bien para la empresa por lo que hay una
l precio, as como un incremento de los costos variables en 5% y del 2% en la tasa
el precio es una variable sumamente sensible en nuestro proyecto, tal como se
).
 medida de liquidez, ya que nos muestra que los elementos del
mplir con nuestras obligaciones financieras a corto plazo

da una medida ms exigente en relacion a nuestra capacidad de

que hace referencia que la empresa contar con el dinero suficiente
nes inmediatas sin necesidad de tener que vender parte de las

o que queda disponible luego de cumplir con las deudas

la capacidad para cumplir con terceros y para realizar las
a.

a que al pasar los primeros aos hubo un leve crecimiento en la

sin de los socios, esto puede ser debido a un incremento de las
presa

ntabilidad total obtenida por unidad monetaria vendida, se puede

el aumento en los costos de venta, gastos administrativos y de
las ventas crecieron lo suficiente para poder asumirlas

onocer la estabilidad de la empresa, las obligaciones comparadas

n los resultados no existe riesgo de endeudamiento

nistracin tiene la capacidad para generar sus fondos y pagar sus

da que vencen las obligaciones por lo que su autonoma es elevada.
DETERMINACION DEL COK
MEDIANTE EL MODELO CAPM A 5 AOS

Rf = Tasa libre de riesgo Japn a 5 aos 2.27%

Rm = Tasa de rendimiento de mercado Japn 7.05%
Beta = Coeficiente de riesgo del sector de mercado 0.7

Clculo = 2,27%+0,49(5,75%-2,27%)

COK = 5.62%

APLICACIN AL MERCADO PERUANO

Riesgo pas = 2.36%
Tasa inflacin = 4.40% Fuente BCRP

COK / CAPM = Rf+Beta(Rm-Rf)+Riesgo pas+Tasa de inflacin Per

COK / CAPM = 2,27%+0,7(7,05%-2,27%)+2,36%+4,40%

COK / CAPM = 12.38%

DETERMINACION DEL WACC

FORMULA WACC = (((D / (D + C)) * (Kd * (1 T))) + ((C / (C + D)) *

D = DEUDA BANCO S/. 97,258.00

C = CAPITAL PROPIO S/. 210,000.00 WACC
T = TASA DE TRIBUTACION 27%
Kd = Tasa de deuda 16%
Ke = Costo de capital 12.38%
(Kd * (1 T))) + ((C / (C + D)) * Ke))

12.16%