Plan de Inversión UPN

Aporte Propio
Unid.
Rubro Valor Unit. Inversión Total Aporte terceros
Requeridas Efectivo Bienes
Valorizados
1. Activo Fijo
Terrenos y/o Infraestructura 500.00 500.00 0.00 0.00
Acondicionamiento 500.00 1 500.00 500.00

Maquinarias y Equipos 4150.00 0.00 0.00 0.00

Licuadora 400.00 1 400.00 0.00
Batidora 1000.00 1 1000.00 0.00
Refrigerador 2000.00 1 2000.00
Recipientes 50.00 10 500.00
Cucharones 30.00 5 150.00
Cuchara para helado 50.00 2 100.00
Herramientas 120.00 0.00 0.00 0.00
Guantes 10.00 2 20.00
Otras 100.00 1 100.00
Muebles y Enseres 90.00 0.00 0.00 0.00
Mesas 30.00 3 90.00

2. Gastos Pre Operativos 300.00 0.00 0.00 0.00

Licencia funcionamineto 300.00 1 300.00

3. Capital de Trabajo
Materia Prima/Insumos/mercadería 56.50 0.00 0.00 0.00
Crema de leche 4.00 5 20.00
Azucar 1.80 5 9.00
Leche evaporada 3.50 5 17.50
Eucalipto 2.00 5 10.00
Mano de obra 930.00 0.00 0.00 0.00
Operario pago en función a producción de 930.00 1 930.00
mes

Gastos Administrativos 1240.00 0.00 0.00 0.00

Agua 20.00 3 60.00
Movilidad 60.00 3 180.00
Pago Administrador 1000.00 1 1000.00

Gastos de ventas 90.00 0.00 0.00 0.00

Impresión de etiquetas 90.00 1 90.00

TOTAL INVERSIÓN S/. 7,476.50 S/. 500.00 S/. 0.00 S/. 0.00 S/.6,976.50
DEPRECIACIÓN

VALOR UNIDADES DEPRECIACIÓN DEPRECIACIÓN DEPRECIACIÓN

RUBRO TOTAL
UNITARIO REQUERIDAS ANUAL MENSUAL DIARIA

Maquinarias y equipos S/. 4,150.00 S/. 830.00 S/. 69.17 S/. 2.31
Licuadora S/. 400.00 1 S/. 400.00 S/. 80.00 S/. 6.67 S/. 0.22
Batidora S/. 1,000.00 1 S/. 1,000.00 S/. 200.00 S/. 16.67 S/. 0.56
Refrigerador S/. 2,000.00 1 S/. 2,000.00 S/. 400.00 S/. 33.33 S/. 1.11
Recipientes S/. 50.00 10 S/. 500.00 S/. 100.00 S/. 8.33 S/. 0.28
Cucharones S/. 30.00 5 S/. 150.00 S/. 30.00 S/. 2.50 S/. 0.08
Cuchara para helado S/. 50.00 2 S/. 100.00 S/. 20.00 S/. 1.67 S/. 0.06
Herramientas / Enseres Err:509 Err:509 Err:509 Err:509
Guantes S/. 10.00 2 S/. 20.00 S/. 4.00 S/. 0.33 S/. 0.01
Otras S/. 100.00 1 S/. 100.00 S/. 20.00 S/. 1.67 S/. 0.06
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Muebles Err:509 Err:509 Err:509 Err:509
Mesas S/. 30.00 3 S/. 90.00 S/. 18.00 S/. 1.50 S/. 0.05
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
0 S/. 0.00 0 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
TOTAL S/. Err:509 Err:509 Err:509 Err:509
DETERMINACIÓN DE LA ESTRUCTURA DE COSTOS

UNIDADES UNIDAD DE COSTO TOTAL

RUBRO VALOR UNITARIO
REQUERIDAS MEDIDA FIJO VARIABLE
1. COSTOS DIRECTOS
Materia prima / Insumos Err:509
Crema de leche 4.00 5 Unidad S/. 20.00
Azucar 1.80 5 Unidad S/. 9.00
Leche evaporada 3.50 5 Unidad S/. 17.50
Eucalipto 2.00 5 Kg. S/. 10.00
Mano de obra Err:509 Err:509 Unidad Err:509
Err:509 Err:509 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509 Err:509
Mano de obra directa en función a producción S/. 930.00
Operario pago en función a pro S/. 930.00 1 Unidad S/. 930.00
S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
2. COSTOS INDIRECTOS
Gastos Administrativos S/. 1,240.00
Agua S/. 20.00 3 Unidad S/. 60.00
Movilidad S/. 60.00 3 Unidad S/. 180.00
Pago Administrador S/. 1,000.00 1 Persona S/. 1,000.00
0 S/. 0.00 0 Persona S/. 0.00
0 S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
Gastos de Ventas S/. 90.00
Impresión de etiquetas S/. 90.00 1 Unidad S/. 90.00
S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
Promoción y Publicidad S/. 90.00
Cartel publicitario S/. 90.00 1 Unidad S/. 90.00
Tarjetas personales S/. 0.00 0 S/. 0.00
S/. 0.00 0 S/. 0.00
Depreciación mensual Err:509
Máquinas y equipos Err:509

TOTAL Err:509 Err:509

3067
Número de unidades producidas en el periodo
Proyección de ventas

Ventas en cantidades
Períodos (meses)
Nº Producto
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6
1 Producto 1 300 500 800 1200 2500 3000
2

Total Unidades Vendidas 300 500 800 1200 2500 3000

Promedio ventas por mes en un 3067

Ventas en Nuevos Soles S/.

Nº Producto Precio S/. Mes 1 Mes 2 Mes 3 Mes 4 Mes 5

1 Producto 1 S/. 2.00 600 1000 1600 2400 5000

TOTAL DE INGRESOS x VENTAS 600 1000 1600 2400 5000

Promedio ventas por mes S/. 6133.33

Promedio de unidades en ventas/mes
Períodos (meses)
Total
Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12
3500 4000 4500 5000 5500 6000 36800

3500 4000 4500 5000 5500 6000 36800

Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 TOTAL

6000 7000 8000 9000 10000 11000 12000 73600

6000 7000 8000 9000 10000 11000 12000 73,600.00

3066.667
 CONCEPTO MES 0 MES 1 MES 2 MES 3
INGRESOS
Ventas S/. 600.00 S/. 1,000.00 S/. 1,600.00
Otros S/. 0.00 S/. 0.00 S/. 0.00
TOTAL INGRESOS (A) S/. 600.00 S/. 1,000.00 S/. 1,600.00
EGRESOS
Terrenos y/o Infraestructura S/. 500.00
Maquinarias y Equipos S/. 4,150.00
Herramientas S/. 120.00
Muebles y Enseres S/. 90.00
Gastos Pre-operativos S/. 300.00
Materia Prima/Insumos/Mercadería S/. 56.50 S/. 58.01 S/. 59.56 S/. 61.15
Mano de Obra S/. 930.00 S/. 930.00 S/. 930.00
Gastos Administrativos S/. 1,240.00 S/. 1,240.00 S/. 1,240.00
Gastos de Ventas S/. 90.00 S/. 92.40 S/. 94.87
Depreciación mensual Err:509 Err:509 Err:509
Impuestos RUS/RER/RG
TOTAL EGRESOS (B) S/. 5,216.50 Err:509 Err:509 Err:509
SALDO ECONÓMICO (A) – (B) = (C) -S/. 5,216.50 Err:509 Err:509 Err:509
SALDO ACUMULADO -S/. 5,216.50 Err:509 Err:509 Err:509

Estos indicadores sólo para uso de Facilitadores.

COK 11%

VAN Err:509 El proyecto puede a

TIR Err:509
 FLUJO DE CAJA
MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10

S/. 2,400.00 S/. 5,000.00 S/. 6,000.00 S/. 7,000.00 S/. 8,000.00 S/. 9,000.00 S/. 10,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 2,400.00 S/. 5,000.00 S/. 6,000.00 S/. 7,000.00 S/. 8,000.00 S/. 9,000.00 S/. 10,000.00

S/. 62.78 S/. 64.46 S/. 66.18 S/. 67.94 S/. 69.76 S/. 71.62 S/. 73.53
S/. 930.00 S/. 930.00 S/. 930.00 S/. 930.00 S/. 930.00 S/. 930.00 S/. 930.00
S/. 1,240.00 S/. 1,240.00 S/. 1,240.00 S/. 1,240.00 S/. 1,240.00 S/. 1,240.00 S/. 1,240.00
S/. 97.40 S/. 100.00 S/. 102.67 S/. 105.42 S/. 108.23 S/. 111.12 S/. 114.09
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509

Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509

Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509 Err:509 Err:509 Err:509 Err:509 Err:509

El proyecto puede aceptarse, ya

La que
TasalaInterna
inversión produciría
de Retorno es ganancias
mayor quede xxxxxx
Cok, por Soles,
lo quepor encima de la mejor oferta
muestra que es aceptable ésta inversión
 MES 11 MES 12 TOTAL

S/. 11,000.00 S/. 12,000.00 S/. 73,600.00

S/. 0.00 S/. 0.00 S/. 0.00
S/. 11,000.00 S/. 12,000.00 S/. 73,600.00

S/. 500.00
S/. 4,150.00
S/. 120.00
S/. 90.00
S/. 300.00
S/. 75.50 S/. 77.51 S/. 807.99
S/. 930.00 S/. 930.00 S/. 11,160.00
S/. 1,240.00 S/. 1,240.00 S/. 14,880.00
S/. 117.13 S/. 120.26 S/. 0.00
Err:509 Err:509 Err:509

Err:509 Err:509 Err:509

Err:509 Err:509 Err:509
Err:509 Err:509 -

e la mejor oferta
 COSTOS UNITARIOS

Número de unidades producidas en el mes 3067

COSTOS VARIABLES (varian en función a la producción)

Total S/.
Materia prima / Insumos S/. 56.50
Mano de obra directa en función a p S/. 930.00
Gastos de Ventas S/. 90.00
TOTAL COSTO VARIABLE S/. 1,076.50

COSTOS FIJOS

Total S/.
Gastos Administrativos 1240.00
Promoción y Publicidad S/. 90.00
Depreciación mensual Err:509
TOTAL COSTO FIJO Err:509

COSTO TOTAL
CT = CF + CV
CT = Err:509

COSTO VARIABLE UNITARIO

CVU = CV/Nº UNIDADES PROD.

CVU = S/. 0.35

PRECIO DE VENTA AL CONSUMIDOR

Nombre del producto Precio
Producto 1 2
0 0
0 0
0 0
2
PUNTO DE EQUILIBRIO

En unidades producidas o cantidad

Q= C𝑭 .

𝑷𝑽−𝑪𝑽U

Q= Err:509
S/.1.65
Cantidad Err:509
La empresa debe producir cómo mínimo para no perder.
Cuando se produce más 1 el dato anterior por mes, la empresa ya esta teniendo rentabilidad.

En Nuevos Soles de Ventas

Q= 𝑪𝑭 .
𝟏 _ 𝑪𝑽U
𝑷𝑽

Q= Err:509
1 - S/ 0.77
S/.2.00

Importe Err:509

Las ventas mínimas de la empresa deben ser superiores de S/. soles por mes
rentabilidad.