P TA

1 LOCALIZACION
P 2 CROQUIS
3 ORGANIGRAMA
P 4 INVERSION TOTAL
5 FINANCIAMIENTO
6 AMORTIZACION DE CREDITO
7 INGRESO POR VENTAS
8 PLANILLA DE EMPLEADOS
9 GASTOS INDIRECTOS
 TABLA DE CONTENID
10 DEPRECIACION DE EQUIPOS
11 PRESUPUESTO DE GASTOS
12 ESTADO DE GANACIAS Y PERDIDAS
13 BALANCE GENERAL
14 FLUJO DE CAJA ECONOMICO - FINANCIERO
N DE CREDITO 15 EVALUACION COSTO BENEFICIO
ENTAS 16 PUNTO DE EQUILIBRIO
MPLEADOS 17 PRINCIPALES RATIOS
18 CUADRO DE RATIOS
ONTENIDO

INANCIERO
 LOCALIZACION

CRITERIO DE CALIFICACION PONDERADA

CRITERIO PONDERADA
Muy Bueno 5
Bueno 4
Regular 3
Mediano Regular 2
Malo 1

Peso Parque Industrial Nueva Victoria

Factor Locacional
Relativo Calificacion Ponderacion Calificacion Ponderacion
1.- Disponibilidad De Area 35.00 5 1.75 4 3
2.- Contaminacion Ambiental 10.00 4 0.4 1 0.1
3.- Extencion del Local 25.00 5 1.25 3 0.75
4.- Existencia de Energia Electrica 15.00 4 0.6 4 0.6
5.- Zona Estrategica 15.00 4 0.6 5 0.75
TOTAL 100.00 22 4.6 17 5.2

INTERPRETACION DE LOS RESULTADOS Y DECISIÓN FINAL

Se ratifica el Maquicentro de la Pampa Inalambrica por tener una ponderacion mayor a las otras alternativas.

2011
 INICIO

Distrito Pacocha
Calificacion Ponderacion
3 1.05
2 0.2
4 1
5 0.75
2 0.3
16 3.3

alternativas.
 SECCIONES
|
B B INICIO
A A
CAPACITACI
LOGISTICA RR. HH. CONTRATOS
Ñ ON Ñ

ALMACEN 01 O O

S S

T
E DE
R CAFETERIA
R
TALLER DE CORTE

TABLAS
| A
Z
A
COCINA

ALAMACEN 02

D U C H A S C

PASADIZO A

MADERA SELECCIONADA

ESTACIONAMIENTO ESTACIONAMIENTO
INICIO
 ADMINISTRACION
ADMINISTRACION

ALMACEN
ALMACEN
LOGISTICA
LOGISTICA ASERRADERO
ASERRADERO DISEÑOS
DISEÑOS

PUERTAS
PUERTAS Y
Y
COMPRAS CORTE VENTANAS INGRESO
INGRESO
COMPRAS CORTE VENTANAS

MODULOS
MODULOS SALIDA
SALIDA
VENTAS
VENTAS CEPILLALDO
CEPILLALDO

FUENTE: ELABORACION PROPIA

 INICIO

ALMACEN
ALMACEN

INGRESO
INGRESO

SALIDA
SALIDA
 ESTRUCTURA DE LA INVERSION

VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO

I. ACTIVO FIJO
A. TANGIBLES
LOCAL S/. 2,000.00
ALQUILER DE LOCAL S/. 2,000.00 1 Unidad S/. 2,000.00

MAQUINARIA Y/O EQUIPOS S/. 141,000.00

CIERRA CINTA TABLEADORA S/. 76,000.00 1 Unidad S/. 76,000.00
ESCUADRADORA S/. 35,000.00 1 Unidad S/. 35,000.00
CIERRA CIRCULAR DE BANCO 2 HP S/. 15,000.00 1 Unidad S/. 15,000.00
CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00 1 Unidad S/. 2,000.00
CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00 1 Unidad S/. 2,000.00
CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00 1 Unidad S/. 2,000.00
CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00 1 Unidad S/. 2,000.00
CEPILLADORA DE 6" Y 1.5. HP S/. 1,500.00 1 Unidad S/. 1,500.00
CEPILLADORA DE 8" Y 1.5. HP S/. 2,000.00 1 Unidad S/. 2,000.00
CEPILLADORA DE 10" Y 1.5. HP S/. 3,500.00 1 Unidad S/. 3,500.00
MOBILIARIO DE OFICINA S/. 4,500.00
EXIHIDOIR DE VIDRIO S/. 300.00 1 Unidad S/. 300.00
PIZARRA ACRICILICA S/. 500.00 1 Unidad S/. 500.00
ESCRITORIOS DE MELAMINA S/. 333.33 6 Unidad S/. 2,000.00
ARMARIO DE MELAMINA S/. 300.00 1 Unidad S/. 300.00
MODULO DE COMPUTADORA S/. 400.00 1 Unidad S/. 400.00
CUADRO DE VIDRIO S/. 200.00 1 Unidad S/. 200.00
SILLAS DE MADERA S/. 100.00 6 Unidad S/. 600.00
UTILES DE ESCRITORIO S/. 200.00 1 Unidad S/. 200.00
TOTAL TANGIBLES S/. 147,500.00
B. INTANGIBLES

LIC. DE FUNCIONAMIENTO S/. 180.00 1 documento S/. 180.00

GESTION DE NUEVO TITULAR ANTE SUNAT S/. 500.00 1 documento S/. 500.00
ELABORACION DEL PLAN DE SEGURIDAD EN EL TRABAJO S/. 2,500.00 1 documento S/. 2,500.00
ELABORACION DE PLAN DE NEGOCIOS S/. 2,500.00 1 documento S/. 2,500.00
GESTION DE PEMISO Y OTROS ANTE ELECTROSUR S/. 3,000.00 1 documento S/. 3,000.00
ACTUALIZACIO DE ESTATUTO S/. 300.00 1 documento S/. 300.00
NOTARIA S/. 300.00 1 documento S/. 300.00
INSCRIPCION DE REGISTROS PUBLICOS S/. 300.00 1 documento S/. 300.00
DEFENSA CIVIL S/. 200.00 1 documento S/. 200.00
GESTOPM Y VIALES PARA FACTIBILIDAD DEL PROYECTO S/. 0.00 1 documento S/. 0.00
EXTINTOR S/. 120.00 1 Unidad S/. 120.00
BOTIQUIN S/. 25.00 1 Unidad S/. 25.00
TOTAL INTANGIBLES S/. 9,925.00
TOTAL ACTIVO FIJO S/. 157,425.00
II. CAPITAL DE TRABAJO
TABLAS S/. 60,000.00
UN LOTE PARA TABLAS Y OTROS S/. 60,000.00 1 Unidad S/. 60,000.00
CONTRACHAPADAS Y OTROS S/. 16,200.00
MADERA:PUERTAS CONTRAPLACADAS S/. 170.00 60 Unidad S/. 10,200.00
MADERA PARA VENTA AL POR MENOR S/. 6,000.00 1 Unidad S/. 6,000.00

MERCADERIAS S/. 11,600.00

SILLAS DE MADERA S/. 70.00 100 Unidad S/. 7,000.00
ESCRITORIOS DE MELAMINA S/. 200.00 23 Unidad S/. 4,600.00

TOTAL CAPITAL DE TRABAJO S/. 87,800.00

TOTAL COSTOS S/. 245,225.00
FUENTE: ELABORACION PROPIA
 INICIO

maquinas
arnold

260 mil soles

11.6666666667

no

4600
 pies 13500
4.5
stock 60750.00
S/. 4.44
S/. 60,000.00

S/. 53,830.00
 FUENTES DE FINANCIAMIENTO

DESTINO
FUENTE INVERSION CAPITAL DE INICIO
TOTAL %
FIJA TRABAJO
APORTE PROPIO S/. 157,425.00 S/. 27,800.00 S/. 185,225.00 76%
PRESTAMO S/. 60,000.00 S/. 60,000.00 24%
TOTAL S/. 157,425.00 S/. 87,800.00 S/. 245,225.00 100%
FUENTE: ELABORACION PROPIA
INICIO
 PRESTAMO INICIO
MONTO 60000.00
TEA 29.84
PLAZO 24.00 ( 60000*((J8 x ((1 + J8) ^ C5))) / (((1 + J8) ^ n)) - 1))
SEG DESG 0
TEM 1.09
TEM SEG DES 0.000

TEM TOTAL 0.01094 TEM = (1 + TEA) ^ (1/12) - 1

CUOTA 2856.12

CRONOGRAMA DE PAGOS

MES SALDO AMORT. INTERES CUOTA

0 60000.00 0.00 0.00 3244.58
1 58075.40 1924.60 1319.97 3244.58
2 56108.46 1966.94 1277.63 3244.58
3 54098.24 2010.21 1234.36 3244.58
4 52043.81 2054.44 1190.14 3244.58
5 49944.17 2099.63 1144.94 3244.58
6 47798.35 2145.83 1098.75 3244.58
7 45605.31 2193.03 1051.54 3244.58
8 43364.04 2241.28 1003.30 3244.58
9 41073.45 2290.59 953.99 3244.58
10 38732.47 2340.98 903.60 3244.58
11 36339.99 2392.48 852.10 3244.58
12 33894.88 2445.11 799.46 3244.58
13 31395.98 2498.90 745.67 3244.58
14 28842.10 2553.88 690.70 3244.58
15 26232.04 2610.06 634.51 3244.58
16 23564.56 2667.48 577.09 3244.58
17 20838.40 2726.17 518.41 3244.58
18 18052.26 2786.14 458.44 3244.58
19 15204.82 2847.43 397.14 3244.58
20 12294.75 2910.08 334.50 3244.58
21 9320.65 2974.10 270.48 3244.58
22 6281.13 3039.52 205.05 3244.58
23 3174.73 3106.39 138.18 3244.58
24 0.00 3174.73 69.84 3244.58

MES SALDO AMORT. INTERES CUOTA AMORTIZACION

0 60000.00 0.00 0.00 6749.66
1 54570.31 5429.69 1319.97 6749.66
2 49021.17 5549.14 1200.52 6749.66
3 43349.95 5671.22 1078.44 6749.66
4 37553.96 5795.98 953.68 6749.66
5 31630.47 5923.49 826.17 6749.66
6 25576.66 6053.81 695.86 6749.66
7 19389.68 6186.99 562.68 6749.66
8 13066.58 6323.10 426.56 6749.66
9 6604.37 6462.21 287.46 6749.66
10 0.00 6604.37 72.25
 INICIO

Cuota = (Monto * (TEM x (1 + TEM) ^ n)) / ((1 + TEM) ^ n) - 1)

siendo: Monto (valor a ser prestado), n (numero de meses), TEM (Tasa Efectiva Mensual)
TEM = (1 + TEA) ^ (1/12) - 1

0.0219995602 TEM TEA 0.2984

^ (1/12) - 1

1.0219995602 1.6858 0.0370877949 0.6858

0.0540762516 3244.5750986219

77869.80

0.0219995602 10

1.0219995602 1.2431 0.0273477177 0.2431

0.112494399 6749.6639396584

TOTAL PAGO
PROYECCION DE SERVICIOS REALIZADOS

SERVICIO Mes 1 Mes 2 Mes 3 Mes 4

UN LOTE PARA TABLAS Y OTROS 1 1 1 1
MADERA:PUERTAS CONTRAPLACADAS 60 60 60 60
MADERA PARA VENTA AL POR MENOR 1 1 1 1
SILLAS DE MADERA 10 10 10 10
ESCRITORIOS DE MELAMINA 5 5 5 5

PROYECCION DE VENTAS 78000

SERVICIO P. U. Mes 1 Mes 2 Mes 3

UN LOTE PARA TABLAS Y OTROS S/. 90,000.00 S/. 90,000.00 S/. 90,000.00 S/. 90,000.00
MADERA:PUERTAS CONTRAPLACADAS S/. 0.00 S/. 0.00 S/. 0.00
MADERA PARA VENTA AL POR MENOR S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
SILLAS DE MADERA S/. 91.00 S/. 910.00 S/. 910.00 S/. 910.00
ESCRITORIOS DE MELAMINA S/. 260.00 S/. 1,196.00 S/. 1,196.00 S/. 1,196.00

TOTAL VENTAS S/. 95,106.00 S/. 95,106.00 S/. 95,106.00

INICIO
 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11
1 1.5 1.5 1.5 1.5 1.5 1.5
60 60 60 60 60 60 120
1 1 1.5 1.5 1.5 1.5 1.5
10 10 10 10 10 10
3

Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10

S/. 90,000.00 S/. 90,000.00 S/. 135,000.00 S/. 135,000.00 S/. 135,000.00 S/. 135,000.00 S/. 135,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 4,500.00 S/. 4,500.00 S/. 4,500.00 S/. 4,500.00
S/. 910.00 S/. 910.00 S/. 910.00 S/. 910.00 S/. 910.00 S/. 910.00 S/. 910.00
S/. 1,196.00 S/. 780.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

S/. 95,106.00 S/. 94,690.00 S/. 138,910.00 S/. 140,410.00 S/. 140,410.00 S/. 140,410.00 S/. 140,410.00
 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16 Mes 17 Mes 18
1.5 2 2 2 2 2 2
120 120 120 120 120 120 120
2 2 2 2 2 2.5 2.5

Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16 Mes 17

S/. 135,000.00 S/. 135,000.00 S/. 180,000.00 S/. 180,000.00 S/. 180,000.00 S/. 180,000.00 S/. 180,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 4,500.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 6,000.00 S/. 7,500.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

S/. 139,500.00 S/. 141,000.00 S/. 186,000.00 S/. 186,000.00 S/. 186,000.00 S/. 186,000.00 S/. 187,500.00
 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23 Mes 24 TOTAL
2 2 2 2 2 2 40
120 120 120 120 120 120 2,280
2.5 2.5 2.5 2.5 2.5 2.5 44
100
21
2,484

Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23 Mes 24

S/. 180,000.00 S/. 180,000.00 S/. 180,000.00 S/. 180,000.00 S/. 180,000.00 S/. 180,000.00 S/. 180,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
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/. 7,500.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00
 TOTAL
S/. 3,555,000.00
S/. 0.00
S/. 130,500.00
S/. 9,100.00
S/. 5,564.00

S/. 3,700,164.00
 MANO DE OBRA DIRECTA

SUELDO MES
DESCRIPCION CANTIDAD SUELDO MES APORTACION
TOTAL
ASERRADOR 1 S/. 850.00 S/. 178.50 S/. 1,028.50
OPERARIOS 4 S/. 850.00 S/. 178.50 S/. 1,028.50
SERVICIOS DIVERSOS 1 S/. 850.00 S/. 178.50 S/. 1,028.50
ALMACENERO 1 S/. 750.00 S/. 157.50 S/. 907.50
TOTAL PLANILLA S/. 3,300.00 S/. 693.00 S/. 3,993.00
APORTES A PAGAR %
AFP 0.125
ESSALUD 0.085

MANO DE OBRA INDIRECTA

SUELDO MES
DESCRIPCION CANTIDAD SUELDO MES APORTACION
TOTAL
ADMINISTRADOR 1 S/. 1,500.00 S/. 315.00 S/. 1,815.00
PRACTICANTE 1 S/. 100.00 S/. 100.00
TOTAL PLANILLA S/. 1,600.00 S/. 315.00 S/. 1,915.00
APORTES A PAGAR %
AFP 0.125
ESSALUD 0.085
 INICIO

no
no vigilante
planila
18 socios
cortador
almacenero
operarios
8 horas
 GASTOS INDIRECTOS

VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO
INICIO
GASTOS ADMINISTRATIVOS 1590.00
ALQUILER DE LOCAL 500.00 1 500.00
ELECTRICIDAD Y SERV. AGUA 800.00 1 800.00
CELULARES 60.00 1 60.00
CAJA CHICA 150.00 1 150.00
UTILES DE OFICINA 80.00 1 80.00
GASTOS DE VENTAS 325.00
VOLANTES 25.00 1 ciento 25.00
PUBLICIDAD EN REDES 50.00 1 avisos 50.00
CARTEL 150.00 1 avisos 150.00
OTROS 100.00 1 Unidad 100.00
TOTAL COSTOS INDIRECTOS 1915.00
 INICIO

no
 DEPRECIACION DE MAQUINARIA MUEBLES, ENSERES Y OTROS

VALOR
CANT. UNID. DESCRIPCION
UNITARIO

A. TANGIBLES
LOCAL

1 Unidad ALQUILER DE LOCAL S/. 2,000.00

0 Unidad 0 S/. 0.00

0 Unidad 0 S/. 0.00
0 Unidad 0 S/. 0.00
0 Unidad 0 S/. 0.00
0 0 S/. 0.00
MAQUINARIA Y/O EQUIPOS
1 Unidad CIERRA CINTA TABLEADORA S/. 76,000.00
1 Unidad ESCUADRADORA S/. 35,000.00
1 Unidad CIERRA CIRCULAR DE BANCO 2 HP S/. 15,000.00
1 Unidad CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00
1 Unidad CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00
1 Unidad CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00
1 Unidad CIERRA CIRCULAR DE BANCO 2 HP S/. 2,000.00
1 Unidad CEPILLADORA DE 6" Y 1.5. HP S/. 1,500.00
1 Unidad CEPILLADORA DE 8" Y 1.5. HP S/. 2,000.00
1 Unidad CEPILLADORA DE 10" Y 1.5. HP S/. 3,500.00
MOBILIARIO DE OFICINA
1 Unidad EXIHIDOIR DE VIDRIO S/. 300.00
1 Unidad PIZARRA ACRICILICA S/. 500.00
6 Unidad ESCRITORIOS DE MELAMINA S/. 333.33
1 Unidad ARMARIO DE MELAMINA S/. 300.00
1 Unidad MODULO DE COMPUTADORA S/. 400.00
1 Unidad CUADRO DE VIDRIO S/. 200.00
6 Unidad SILLAS DE MADERA S/. 100.00
1 Unidad UTILES DE ESCRITORIO S/. 200.00

TOTAL TANGIBLES
B. INTANGIBLES
0 0 S/. 0.00
1 LIC. DE FUNCIONAMIENTO S/. 180.00
0 0 S/. 0.00
1 GESTION DE NUEVO TITULAR ANTE SUNAT S/. 500.00

1 ELABORACION DEL PLAN DE SEGURIDAD EN EL TRABAJO S/. 2,500.00

1 ELABORACION DE PLAN DE NEGOCIOS S/. 2,500.00

1 GESTION DE PEMISO Y OTROS ANTE ELECTROSUR S/. 3,000.00
1 ACTUALIZACIO DE ESTATUTO S/. 300.00
1 NOTARIA S/. 300.00
1 INSCRIPCION DE REGISTROS PUBLICOS S/. 300.00
1 DEFENSA CIVIL S/. 200.00
1 GESTOPM Y VIALES PARA FACTIBILIDAD DEL PROYECTO S/. 0.00
1 EXTINTOR S/. 120.00
1 BOTIQUIN S/. 25.00

TOTAL INTANGIBLES
DEPRECIACION MENSUAL
ES, ENSERES Y OTROS
INICIO
VIDA UTIL DEPRECIACION
TOTAL
(MESES) MES

S/. 16.67

S/. 2,000.00 120 S/. 16.67

S/. 0.00 120 S/. 0.00

S/. 0.00 120 S/. 0.00

S/. 0.00 120 S/. 0.00

S/. 0.00 120 S/. 0.00

S/. 1,175.00

S/. 76,000.00 120 S/. 633.33

S/. 35,000.00 120 S/. 291.67

S/. 15,000.00 120 S/. 125.00

S/. 2,000.00 120 S/. 16.67

S/. 2,000.00 120 S/. 16.67

S/. 2,000.00 120 S/. 16.67

S/. 2,000.00 120 S/. 16.67

S/. 1,500.00 120 S/. 12.50

S/. 2,000.00 120 S/. 16.67

S/. 3,500.00 120 S/. 29.17

S/. 37.50

S/. 300.00 120 S/. 2.50

S/. 500.00 120 S/. 4.17

S/. 2,000.00 120 S/. 16.67

S/. 300.00 120 S/. 2.50

S/. 400.00 120 S/. 3.33

S/. 200.00 120 S/. 1.67

S/. 600.00 120 S/. 5.00

S/. 200.00 120 S/. 1.67

S/. 1,229.17

S/. 0.00 120 S/. 0.00

S/. 180.00 120 S/. 1.50
S/. 0.00 120 S/. 0.00
S/. 500.00 120 S/. 4.17

S/. 2,500.00 120 S/. 20.83

S/. 2,500.00 120 S/. 20.83

S/. 3,000.00 120 S/. 25.00
S/. 300.00 120 S/. 2.50
S/. 300.00 120 S/. 2.50
S/. 300.00 120 S/. 2.50
S/. 200.00 120 S/. 1.67
S/. 0.00 120 S/. 0.00
S/. 120.00 120 S/. 1.00
S/. 25.00 120 S/. 0.21

S/. 82.71
S/. 1,311.88
PRESUPUESTO DE GASTOS

CONCEPTO 1 2 3 4 5

GASTOS OPERATIVOS S/. 93,383.00 S/. 93,383.00 S/. 93,383.00 S/. 93,383.00 S/. 93,383.00
A.- COSTOS DIRECTOS S/. 91,793.00 S/. 91,793.00 S/. 91,793.00 S/. 91,793.00 S/. 91,793.00
I. MATERIALES USADOS S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00
MATERIAL UTILIZADO S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00

II. MANO DE OBRA DIRECTA S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00
SUELDOS S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00
GRATIFICACIONES

B.- COSTOS INDIRECTOS S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
GASTOS ADMINISTRATIVOS S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00

GASTOS DE OPERACIÓN
A.- GASTOS DE VENTAS S/. 475.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
VOLANTES S/. 25.00
PUBLICIDAD EN REDES S/. 50.00
CARTEL S/. 200.00
OTROS S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00

B.- GASTOS ADMINISTRACION S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88
MANO DE OBRA INDIRECTA S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00
GRATIFICACIONES
DEPRECIACION MENSUAL S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88

INICIO
 6 7 8 9 10 11 12 13

S/. 137,283.00 S/. 140,876.70 S/. 137,283.00 S/. 137,283.00 S/. 137,283.00 S/. 137,283.00 S/. 140,876.70 S/. 181,183.00
S/. 135,693.00 S/. 139,286.70 S/. 135,693.00 S/. 135,693.00 S/. 135,693.00 S/. 135,693.00 S/. 139,286.70 S/. 179,593.00
S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 175,600.00
S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 175,600.00

S/. 3,993.00 S/. 7,586.70 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 7,586.70 S/. 3,993.00
S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00
S/. 3,593.70 S/. 3,593.70

S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00

S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 275.00
S/. 25.00
S/. 50.00

S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00

S/. 3,226.88 S/. 4,950.38 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 4,950.38 S/. 3,226.88
S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00
S/. 1,723.50 S/. 1,723.50
S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88
 14 15 16 17 18 19 20 21

S/. 181,183.00 S/. 181,183.00 S/. 181,183.00 S/. 181,183.00 S/. 181,183.00 S/. 184,776.70 S/. 181,183.00 S/. 181,183.00
S/. 179,593.00 S/. 179,593.00 S/. 179,593.00 S/. 179,593.00 S/. 179,593.00 S/. 183,186.70 S/. 179,593.00 S/. 179,593.00
S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00
S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00

S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 7,586.70 S/. 3,993.00 S/. 3,993.00
S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00
S/. 3,593.70

S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00

S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00

S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00

S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 4,950.38 S/. 3,226.88 S/. 3,226.88
S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00
S/. 1,723.50
S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88
 22 23 24

S/. 181,183.00 S/. 181,183.00 S/. 184,776.70

S/. 179,593.00 S/. 179,593.00 S/. 183,186.70
S/. 175,600.00 S/. 175,600.00 S/. 175,600.00
S/. 175,600.00 S/. 175,600.00 S/. 175,600.00

S/. 3,993.00 S/. 3,993.00 S/. 7,586.70

S/. 3,993.00 S/. 3,993.00 S/. 3,993.00
S/. 3,593.70

S/. 1,590.00 S/. 1,590.00 S/. 1,590.00

S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
S/. 0.00

S/. 200.00 S/. 200.00 S/. 550.00

S/. 50.00
S/. 100.00
S/. 200.00
S/. 200.00 S/. 200.00 S/. 200.00

S/. 3,226.88 S/. 3,226.88 S/. 4,950.38

S/. 1,915.00 S/. 1,915.00 S/. 1,915.00
S/. 1,723.50
S/. 1,311.88 S/. 1,311.88 S/. 1,311.88
ESTADO DE PÉRDIDAS Y GANANCIAS

CONCEPTO 1 2 3
A. INGRESOS S/. 95,106.00 S/. 95,106.00 S/. 95,106.00
B. COSTOS S/. 98,999.88 S/. 98,724.88 S/. 98,724.88
Mano de obra directa S/. 3,993.00 S/. 3,993.00 S/. 3,993.00
Reposicion de materiales usados S/. 87,800.00 S/. 87,800.00 S/. 87,800.00
Costos Indirectos S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
Gastos operativos S/. 1,915.00 S/. 1,915.00 S/. 1,915.00
Ventas S/. 475.00 S/. 200.00 S/. 200.00
Gastos administrativos S/. 3,226.88 S/. 3,226.88 S/. 3,226.88
C. UTILIDAD BRUTA -S/. 3,893.88 -S/. 3,618.88 -S/. 3,618.88
D. IMPUESTOS S/. 1,902.12 S/. 1,902.12 S/. 1,902.12
UTILIDAD NETA -S/. 5,796.00 -S/. 5,521.00 -S/. 5,521.00
RENTABILIDAD DE VENTAS ((UTILIDAD NETA/INGRESOS)*100) -6.09 -5.81 -5.81

INICIO
 4 5 6 7 8 9 10 11
S/. 95,106.00 S/. 94,690.00 S/. 138,910.00 S/. 140,410.00 S/. 140,410.00 S/. 140,410.00 S/. 140,410.00 S/. 139,500.00
S/. 98,724.88 S/. 98,724.88 S/. 142,624.88 S/. 149,665.58 S/. 142,624.88 S/. 142,624.88 S/. 142,624.88 S/. 142,624.88
S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 7,586.70 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00
S/. 87,800.00 S/. 87,800.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00 S/. 131,700.00
S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 3,638.50 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00
S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 4,950.38 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88
-S/. 3,618.88 -S/. 4,034.88 -S/. 3,714.88 -S/. 9,255.58 -S/. 2,214.88 -S/. 2,214.88 -S/. 2,214.88 -S/. 3,124.88
S/. 1,902.12 S/. 1,893.80 S/. 2,778.20 S/. 2,808.20 S/. 2,808.20 S/. 2,808.20 S/. 2,808.20 S/. 2,790.00
-S/. 5,521.00 -S/. 5,928.68 -S/. 6,493.08 -S/. 12,063.78 -S/. 5,023.08 -S/. 5,023.08 -S/. 5,023.08 -S/. 5,914.88
-5.81 -6.26 -4.67 -8.59 -3.58 -3.58 -3.58 -4.24
 12 13 14 15 16 17 18 19
S/. 141,000.00 S/. 186,000.00 S/. 186,000.00 S/. 186,000.00 S/. 186,000.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00
S/. 149,665.58 S/. 186,599.88 S/. 186,524.88 S/. 186,524.88 S/. 186,524.88 S/. 186,524.88 S/. 186,524.88 S/. 193,565.58
S/. 7,586.70 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 7,586.70
S/. 131,700.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00
S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
S/. 3,638.50 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 3,638.50
S/. 200.00 S/. 275.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
S/. 4,950.38 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 4,950.38
-S/. 8,665.58 -S/. 599.88 -S/. 524.88 -S/. 524.88 -S/. 524.88 S/. 975.13 S/. 975.13 -S/. 6,065.58
S/. 2,820.00 S/. 3,720.00 S/. 3,720.00 S/. 3,720.00 S/. 3,720.00 S/. 3,750.00 S/. 3,750.00 S/. 3,750.00
-S/. 11,485.58 -S/. 4,319.88 -S/. 4,244.88 -S/. 4,244.88 -S/. 4,244.88 -S/. 2,774.88 -S/. 2,774.88 -S/. 9,815.58
-8.15 -2.32 -2.28 -2.28 -2.28 -1.48 -1.48 -5.23
 20 21 22 23 24
S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00
S/. 186,524.88 S/. 186,524.88 S/. 186,524.88 S/. 186,524.88 S/. 193,915.58
S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 3,993.00 S/. 7,586.70
S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00 S/. 175,600.00
S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00 S/. 1,590.00
S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 1,915.00 S/. 3,638.50
S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 550.00
S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 4,950.38
S/. 975.13 S/. 975.13 S/. 975.13 S/. 975.13 -S/. 6,415.58
S/. 3,750.00 S/. 3,750.00 S/. 3,750.00 S/. 3,750.00 S/. 3,750.00
-S/. 2,774.88 -S/. 2,774.88 -S/. 2,774.88 -S/. 2,774.88 -S/. 10,165.58
-1.48 -1.48 -1.48 -1.48 -5.42
 BALAN CE GENERAL

1ER
Estado de Situación Financiera Balance General TRIMESTRE
2DO TRIMESTRE

1 ACTIVO/

1.1 Activo Corriente/

1.1.1 CyB Caja y Bancos/ -S/. 14,195.70 -S/. 3,416.65

1.1.2 Exit Existencias/ S/. 87,800.00 S/. 87,800.00

1.1 TOTAL ACTIVO CORRIENTE/ S/. 73,604.30 S/. 84,383.35

1.2. Activo No Corriente/

1.2.1 IME Inmueble Maquinaria y Eq S/. 147,500.00 S/. 147,500.00

1.2.2 AIN Activos Intangibles (neto)/ S/. 9,925.00 S/. 9,925.00

1.2.3 DEPR Depreciacion Acumulada / S/. 1,311.88 S/. 1,311.88

1.2 TOTAL ACTIVO NO CORRIENTE/ S/. 156,113.13 S/. 156,113.13

1 TOTAL ACTIVO/ S/. 229,717.42 S/. 240,496.48

2 PASIVO Y PATRIMONIO

2.1 Pasivo Corriente/

2.1.1 TribxP Tributos por Pagar S/. 5,706.36 S/. 6,574.12

2.1.2 CPPC Cuentas por Pagar Comerciales/ S/. 0.00 S/. 0.00

2.1.3 CPPER Cuentas por Pagar a Entidades Financieras/ S/. 43,349.95 S/. 25,576.66

2.1 TOTAL PASIVO CORRIENTE/ S/. 49,056.31 S/. 32,150.78

2.3 TOTAL PASIVO/ S/. 49,056.31 S/. 32,150.78

2.4 PATRIMONIO NETO/

2.4.1 Capi Capital/ S/. 185,225.00 S/. 185,225.00

2.4.6 Util Utilidad del Ejercicio -S/. 16,837.99 -S/. 17,942.75

2.4.7 ORC Utilidad de Trimestres pasados S/. 0.00 -S/. 16,837.99

2.4 TOTAL PATRIMONIO NETO/ S/. 168,387.02 S/. 150,444.27

2.5 TOTAL PASIVO Y PATRIMONIO NETO/ S/. 217,443.32 S/. 182,595.05

S/. 11,987.91

INICIO
BALAN CE GENERAL

3ER TRIMESTRE 4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE

S/. 2,243.55 S/. 8,636.73 S/. 28,417.62 S/. 45,704.08 S/. 51,255.71

S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00

S/. 90,043.55 S/. 96,436.73 S/. 116,217.62 S/. 133,504.08 S/. 139,055.71

S/. 147,500.00 S/. 147,500.00 S/. 147,500.00 S/. 147,500.00 S/. 147,500.00

S/. 9,925.00 S/. 9,925.00 S/. 9,925.00 S/. 9,925.00 S/. 9,925.00

S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88 S/. 1,311.88

S/. 156,113.13 S/. 156,113.13 S/. 156,113.13 S/. 156,113.13 S/. 156,113.13

S/. 246,156.67 S/. 252,549.85 S/. 272,330.74 S/. 289,617.21 S/. 295,168.83

S/. 8,424.60 S/. 8,418.20 S/. 11,160.00 S/. 11,220.00 S/. 11,250.00

S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

S/. 6,604.37 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

S/. 15,028.97 S/. 8,418.20 S/. 11,160.00 S/. 11,220.00 S/. 11,250.00

S/. 15,028.97 S/. 8,418.20 S/. 11,160.00 S/. 11,220.00 S/. 11,250.00

S/. 185,225.00 S/. 185,225.00 S/. 185,225.00 S/. 185,225.00 S/. 185,225.00

-S/. 22,109.93 -S/. 22,423.53 -S/. 12,809.63 -S/. 9,794.63 -S/. 15,365.33

-S/. 34,780.73 -S/. 56,890.66 -S/. 79,314.18 -S/. 92,123.81 -S/. 101,918.43

S/. 128,334.35 S/. 105,910.82 S/. 93,101.20 S/. 83,306.57 S/. 67,941.25

S/. 143,363.32 S/. 114,329.02 S/. 104,261.20 S/. 94,526.57 S/. 79,191.25

S/. 18,146.89 S/. 24,907.28 S/. 34,055.97 S/. 48,146.17 S/. 57,444.17
8VO TRIMESTRE

S/. 60,917.25

S/. 87,800.00

S/. 148,717.25

S/. 147,500.00

S/. 9,925.00

S/. 1,311.88

S/. 156,113.13

S/. 304,830.37

S/. 11,250.00

S/. 0.00

S/. 0.00

S/. 11,250.00

S/. 11,250.00

S/. 185,225.00

-S/. 15,715.33

-S/. 117,283.76

S/. 52,225.92

S/. 63,475.92

S/. 67,442.75
FLUJO ECONÓMICO ‑ FINANCIERO

CONCEPTO 1 2 3 4
INGRESOS S/. 95,106.00 S/. 95,106.00 S/. 95,106.00 S/. 95,106.00

COSTOS S/. 245,225.00 S/. 97,084.88 S/. 96,809.88 S/. 96,809.88 S/. 96,809.88
Inversión S/. 245,225.00
Costos de Producción (1) S/. 93,383.00 S/. 93,383.00 S/. 93,383.00 S/. 93,383.00
Gastos de Ventas S/. 475.00 S/. 200.00 S/. 200.00 S/. 200.00
Gastos Administrativos (2) S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88

FLUJO ECONÓMICO -S/. 245,225.00 -S/. 1,978.88 -S/. 1,703.88 -S/. 1,703.88 -S/. 1,703.88
Préstamo S/. 60,000.00
Amortización S/. 1,924.60 S/. 1,966.94 S/. 2,010.21 S/. 2,054.44
Intereses S/. 1,319.97 S/. 1,277.63 S/. 1,234.36 S/. 1,190.14

FLUJO FINANCIERO -S/. 185,225.00 -S/. 5,223.45 -S/. 4,948.45 -S/. 4,948.45 -S/. 4,948.45
Aporte propio S/. 185,225.00
Saldo acumulado S/. 0.00 -S/. 5,223.45 -S/. 10,171.90 -S/. 15,120.35 -S/. 20,068.80
TIRF -15%
VANF S/. -5,930
TIR Err:523
VAN S/. -16,781.86 -S/. 6,141.80 S/. 239,083.20 102.57

INICIO
 5 6 7 8 9 10
S/. 94,690.00 S/. 138,910.00 S/. 140,410.00 S/. 140,410.00 S/. 140,410.00 S/. 140,410.00

S/. 96,809.88 S/. 140,709.88 S/. 146,027.08 S/. 140,709.88 S/. 140,709.88 S/. 140,709.88

S/. 93,383.00 S/. 137,283.00 S/. 140,876.70 S/. 137,283.00 S/. 137,283.00 S/. 137,283.00
S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
S/. 3,226.88 S/. 3,226.88 S/. 4,950.38 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88

-S/. 2,119.88 -S/. 1,799.88 -S/. 5,617.08 -S/. 299.88 -S/. 299.88 -S/. 299.88

S/. 2,099.63 S/. 2,193.03 S/. 2,145.83 S/. 2,241.28 S/. 2,290.59 S/. 2,340.98
S/. 1,144.94 S/. 1,098.75 S/. 1,051.54 S/. 1,003.30 S/. 953.99 S/. 903.60

-S/. 5,364.45 -S/. 5,091.66 -S/. 8,814.44 -S/. 3,544.45 -S/. 3,544.45 -S/. 3,544.45

-S/. 25,433.25 -S/. 30,524.91 -S/. 39,339.35 -S/. 42,883.80 -S/. 46,428.25 -S/. 49,972.70

i VAN
0% -S/. 245,225.00
1.0 1%
2.0 2%
3.0 3%
4.0 4%
5.0 5%
6.0 6%
7.0 7%
8.0 8%
9.0 9%
10.0 10%
11.0 11%
12.0 12%
13.0 13%
14.0 14%
15.0 15%
16.0
17.0
18.0
19.0
20.0
21.0
22.0
23.0
24.0
 11 12 13 14 15 16
S/. 139,500.00 S/. 141,000.00 S/. 186,000.00 S/. 186,000.00 S/. 186,000.00 S/. 186,000.00

S/. 140,709.88 S/. 146,027.08 S/. 184,684.88 S/. 184,609.88 S/. 184,609.88 S/. 184,609.88

S/. 137,283.00 S/. 140,876.70 S/. 181,183.00 S/. 181,183.00 S/. 181,183.00 S/. 181,183.00
S/. 200.00 S/. 200.00 S/. 275.00 S/. 200.00 S/. 200.00 S/. 200.00
S/. 3,226.88 S/. 4,950.38 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88

-S/. 1,209.88 -S/. 5,027.08 S/. 1,315.13 S/. 1,390.13 S/. 1,390.13 S/. 1,390.13

S/. 2,392.48 S/. 2,445.11 S/. 2,553.88 S/. 2,610.06 S/. 2,667.48 S/. 2,726.17
S/. 852.10 S/. 799.46 S/. 690.70 S/. 634.51 S/. 577.09 S/. 518.41

-S/. 4,454.45 -S/. 8,271.65 -S/. 1,929.45 -S/. 1,854.45 -S/. 1,854.45 -S/. 1,854.45

-S/. 54,427.15 -S/. 62,698.80 -S/. 64,628.25 -S/. 66,482.70 -S/. 68,337.15 -S/. 70,191.60
 17 18 19 20 21 22
S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00 S/. 187,500.00

S/. 184,609.88 S/. 184,609.88 S/. 189,927.08 S/. 184,609.88 S/. 184,609.88 S/. 184,609.88

S/. 181,183.00 S/. 181,183.00 S/. 184,776.70 S/. 181,183.00 S/. 181,183.00 S/. 181,183.00
S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
S/. 3,226.88 S/. 3,226.88 S/. 4,950.38 S/. 3,226.88 S/. 3,226.88 S/. 3,226.88

S/. 2,890.13 S/. 2,890.13 -S/. 2,427.08 S/. 2,890.13 S/. 2,890.13 S/. 2,890.13

S/. 2,726.17 S/. 2,786.14 S/. 2,847.43 S/. 2,910.08 S/. 2,974.10 S/. 3,039.52
S/. 458.44 S/. 397.14 S/. 334.50 S/. 270.48 S/. 205.05 S/. 138.18

-S/. 294.48 -S/. 293.16 -S/. 5,609.01 -S/. 290.43 -S/. 289.02 -S/. 287.58

-S/. 70,486.08 -S/. 70,779.23 -S/. 76,388.24 -S/. 76,678.67 -S/. 76,967.69 -S/. 77,255.27

VNAE S/. -9,985.87

TIRE -15%
VNAF S/. -54,567.48
TIRF Err:523
COK 29.84%
23 24 0.2984
S/. 187,500.00 S/. 187,500.00

S/. 184,609.88 S/. 190,277.08

S/. 181,183.00 S/. 184,776.70

S/. 200.00 S/. 550.00
S/. 3,226.88 S/. 4,950.38

S/. 2,890.13 -S/. 2,777.08 -S/. 6,141.80

S/. 3,106.39 S/. 3,174.73

S/. 69.84 S/. 0.00

-S/. 286.11 -S/. 5,951.81 -S/. 83,493.19

-S/. 77,541.39 -S/. 83,493.19

5%
 EVALUACION COSTO - BENEFICIO
INICIO
INGRESOS COSTOS
MESES INGRESOS COSTOS 0.018
ACTUALIZADOS ACTUALIZADOS

0 S/. 245,225.00 1.0000 S/. 0.00 S/. 245,225.00

1 S/. 95,106.00 S/. 97,084.88 0.9823 S/. 93,424.36 S/. 95,368.25
2 S/. 95,106.00 S/. 96,809.88 0.9649 S/. 91,772.46 S/. 93,416.61
3 S/. 95,106.00 S/. 96,809.88 0.9479 S/. 90,149.76 S/. 91,764.84
4 S/. 95,106.00 S/. 96,809.88 0.9311 S/. 88,555.76 S/. 90,142.28
5 S/. 94,690.00 S/. 96,809.88 0.9147 S/. 86,609.44 S/. 88,548.41
6 S/. 138,910.00 S/. 140,709.88 0.8985 S/. 124,809.27 S/. 126,426.44
7 S/. 140,410.00 S/. 146,027.08 0.8826 S/. 123,926.33 S/. 128,883.98
8 S/. 140,410.00 S/. 140,709.88 0.8670 S/. 121,735.10 S/. 121,995.09
9 S/. 140,410.00 S/. 140,709.88 0.8517 S/. 119,582.61 S/. 119,838.01
10 S/. 140,410.00 S/. 140,709.88 0.8366 S/. 117,468.19 S/. 117,719.06
11 S/. 139,500.00 S/. 140,709.88 0.8218 S/. 114,643.29 S/. 115,637.59
12 S/. 141,000.00 S/. 146,027.08 0.8073 S/. 113,827.13 S/. 117,885.41
13 S/. 186,000.00 S/. 184,684.88 0.7930 S/. 147,499.94 S/. 146,457.03
14 S/. 186,000.00 S/. 184,609.88 0.7790 S/. 144,891.88 S/. 143,808.99
15 S/. 186,000.00 S/. 184,609.88 0.7652 S/. 142,329.94 S/. 141,266.20
16 S/. 186,000.00 S/. 184,609.88 0.7517 S/. 139,813.30 S/. 138,768.37
17 S/. 187,500.00 S/. 184,609.88 0.7384 S/. 138,448.75 S/. 136,314.70
18 S/. 187,500.00 S/. 184,609.88 0.7253 S/. 136,000.74 S/. 133,904.42
19 S/. 187,500.00 S/. 189,927.08 0.7125 S/. 133,596.01 S/. 135,325.33
20 S/. 187,500.00 S/. 184,609.88 0.6999 S/. 131,233.80 S/. 129,210.96
21 S/. 187,500.00 S/. 184,609.88 0.6875 S/. 128,913.36 S/. 126,926.29
22 S/. 187,500.00 S/. 184,609.88 0.6754 S/. 126,633.95 S/. 124,682.01
23 S/. 187,500.00 S/. 184,609.88 0.6634 S/. 124,394.84 S/. 122,477.42
24 S/. 187,500.00 S/. 190,277.08 0.6517 S/. 122,195.33 S/. 124,005.17
S/. 2,902,455.55 S/. 3,155,997.87
B/C 0.920
INICIO
 PUNTO DE EQUILIBRIO

COSTO VARIABLE
PRECIO DE COSTO VARIABLE
SERVICIO INDIVIDUAL BASE
VENTA MENSUAL
30

S/. 84,000.00 S/. 60,000.00 S/. 2,000.00

FUENTE: ELABORACION PROPIA

COSTES FIJOS S/. 7,871.25

COSTES VARABLES UNITARIOS PONDERADO S/. 100.00
PRECIO UNITARIO PONDERADO S/. 4,200.00
UMBRAL DE RENTABILIDAD PONDERADA UNID 1.92

UNIDADES COSTES FIJOS COSTES VARIABLES COSTES TOTALES

0.00 7871.25 0.00 7871.25

0.19 7871.25 19.20 7890.45
0.38 7871.25 38.40 7909.65
0.58 7871.25 57.59 7928.84
0.77 7871.25 76.79 7948.04
0.96 7871.25 95.99 7967.24
1.15 7871.25 115.19 7986.44
1.34 7871.25 134.39 8005.64
1.54 7871.25 153.59 8024.84
1.73 7871.25 172.78 8044.03
1.92 7871.25 191.98 8063.23
2.11 7871.25 211.18 8082.43
2.30 7871.25 230.38 8101.63
 2.50 7871.25 249.58 8120.83
2.69 7871.25 268.77 8140.02

INICIO
O DE EQUILIBRIO

PRECIO VENTA COSTO VARIABLE COSTO FIJO

PONDERACION COSTO FIJO
PONDERADO PONDERADO PONDERADO

5% S/. 157,425.00 S/. 4,200.00 S/. 100.00 S/. 7,871.25

S/.217,425.00
S/. 304,395.00

S/. 0.64

S/. 157,425.00
S/. 60,000.00
S/. 217,425.00
S/. 304,395.00

S/. 0.64

TOTAL PONDERACIONES S/. 4,200.00 S/. 100.00 S/. 7,871.25

COSTES MEDIOS INGRESOS BENEFICIOS

0.00 7871.25
41100.00 806.32 7084.13
20600.00 1612.65 6297.00
13766.67 2418.97 5509.88
10350.00 3225.29 4722.75
8300.00 4031.62 3935.63
6933.33 4837.94 3148.50
5957.14 5644.26 2361.38
5225.00 6450.59 1574.25
4655.56 7256.91 787.13
4200.00 8063.23 0.00
3827.27 8869.55 787.13
3516.67 9675.88 1574.25
3253.85 10482.20 2361.38
3028.57 11288.52 3148.50
CF
CV
CT
P
 RATIOS FINANCIEROS

CUENTAS DE LOS ESTADOS FINANCIEROS DE DAY SPA

1ER 2DO
PRINCIPALES CTAS 3ER TRIMESTRE
ABREV TRIMESTRE TRIMESTRE

AC Activo Corriente S/. 73,604.30 S/. 84,383.35 S/. 90,043.55

PC Pasivo Corriente S/. 49,056.31 S/. 32,150.78 S/. 15,028.97
Exit Existencias S/. 87,800.00 S/. 87,800.00 S/. 87,800.00
CyB Caja y Bancos -S/. 14,195.70 -S/. 3,416.65 S/. 2,243.55
Patri Patrimonio S/. 168,387.02 S/. 150,444.27 S/. 128,334.35
PNC Pasivo No Corriente S/. 0.00 S/. 0.00 S/. 0.00
UN Utilidad Neta -S/. 16,837.99 -S/. 17,942.75 -S/. 22,109.93
TA Total Activo S/. 229,717.42 S/. 240,496.48 S/. 246,156.67
IME Inmueble Maquinaria y Eq S/. 147,500.00 S/. 147,500.00 S/. 147,500.00
TP Total Pasivo S/. 49,056.31 S/. 32,150.78 S/. 15,028.97
UB Utilidad Bruta -S/. 11,131.63 -S/. 11,368.63 -S/. 13,685.33
VN Ventas Netas S/. 285,318.00 S/. 328,706.00 S/. 421,230.00
CPCC Cuentas por Cobrar Comerciales S/. 0.00 S/. 0.00 S/. 0.00
CV Costo de Ventas S/. 296,449.63 S/. 340,074.63 S/. 434,915.33
AF Activo fijo S/. 147,500.00 S/. 147,500.00 S/. 147,500.00
UAI Utilidad antes de los impuestos -S/. 16,837.99 -S/. 17,942.75 -S/. 22,109.93
GF Gastos financieros S/. 3,831.97 S/. 3,433.83 S/. 3,008.83
GO Gastos operacionales S/. 6,620.00 S/. 6,620.00 S/. 8,068.50
CS Capital social S/. 185,225.00 S/. 185,225.00 S/. 185,225.00

1ER 2DO
1. RATIOS DE LIQUIDEZ 3ER TRIMESTRE
TRIMESTRE TRIMESTRE

Liquidez General (AC/PC) 1.50 2.62 5.99

Prueba Acida ( (AC-EXIS)/PC) -0.29 -0.11 0.15
Prueba Defensiva (CB/PC) -0.29 -0.11 0.15
Capital de Trabajo (AC-PC) 24548 52233 75015

1ER 2DO
2. RATIOS DE GESTION O ACTIVIDAD 3ER TRIMESTRE
TRIMESTRE TRIMESTRE

Rotacion de Inmueble Maquinaria y Equipo 1.93 2.23 2.86

Rotacion de existencias 3.38 3.87 4.95
Rotacion de caja y bancos -17.91 -3.74 1.92
Rotacion de activos totales 1.24 1.37 1.71
Rotacion de activo fijo 1.93 2.23 2.86

1ER 2DO
3ER TRIMESTRE
3. RATIOS DE SOLVENCIA O APALANCAMIENTO TRIMESTRE TRIMESTRE

Estructura de capital(Pasivo total/Patrimonio) 0.29 0.21 0.12

Endeudamiento total 0.21 0.13 0.06

1ER 2DO
4. RATIOS DE RENTABILIDAD 3ER TRIMESTRE
TRIMESTRE TRIMESTRE
Rentabilidad sobre la inversion -0.07 -0.07 -0.09
Rentabilidad sobre el patrimonio -0.10 -0.12 -0.17
Rentabilidad sobre ventas -0.06 -0.05 -0.05
Margen comercial -0.04 -0.03 -0.03
FINANCIEROS

4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE

7MO
8VO TRIMESTRE
INICIO
TRIMESTRE

S/. 96,436.73 S/. 116,217.62 S/. 133,504.08 S/. 139,055.71 S/. 148,717.25
S/. 8,418.20 S/. 11,160.00 S/. 11,220.00 S/. 11,250.00 S/. 11,250.00
S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00 S/. 87,800.00
S/. 8,636.73 S/. 28,417.62 S/. 45,704.08 S/. 51,255.71 S/. 60,917.25
S/. 105,910.82 S/. 93,101.20 S/. 83,306.57 S/. 67,941.25 S/. 52,225.92
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
-S/. 22,423.53 -S/. 12,809.63 -S/. 9,794.63 -S/. 15,365.33 -S/. 15,715.33
S/. 252,549.85 S/. 272,330.74 S/. 289,617.21 S/. 295,168.83 S/. 304,830.37
S/. 147,500.00 S/. 147,500.00 S/. 147,500.00 S/. 147,500.00 S/. 147,500.00
S/. 8,418.20 S/. 11,160.00 S/. 11,220.00 S/. 11,250.00 S/. 11,250.00
-S/. 14,005.33 -S/. 1,649.63 S/. 1,425.38 -S/. 4,115.33 -S/. 4,465.33
S/. 420,910.00 S/. 558,000.00 S/. 561,000.00 S/. 562,500.00 S/. 562,500.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 434,915.33 S/. 559,649.63 S/. 559,574.63 S/. 566,615.33 S/. 566,965.33
S/. 147,500.00 S/. 147,500.00 S/. 147,500.00 S/. 147,500.00 S/. 147,500.00
-S/. 22,423.53 -S/. 12,809.63 -S/. 9,794.63 -S/. 15,365.33 -S/. 15,715.33
S/. 903.60 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 8,068.50 S/. 6,620.00 S/. 6,620.00 S/. 8,068.50 S/. 8,068.50
S/. 185,225.00 S/. 185,225.00 S/. 185,225.00 S/. 185,225.00 S/. 185,225.00

7MO
4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE

11.46 10.41 11.90 12.36 13.22

1.03 2.55 4.07 4.56 5.41
1.03 2.55 4.07 4.56 5.41
88019 105058 122284 127806 137467

7MO
4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE

2.85 3.78 3.80 3.81 3.81

4.95 6.37 6.37 6.45 6.46
7.39 18.33 29.33 32.80 38.99
1.67 2.05 1.94 1.91 1.85
2.85 3.78 3.80 3.81 3.81

7MO
4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE

0.08 0.12 0.13 0.17 0.22

0.03 0.04 0.04 0.04 0.04

7MO
4TO TRIMESTRE 5TO TRIMESTRE 6TO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE
-0.09 -0.05 -0.03 -0.05 -0.05
-0.21 -0.14 -0.12 -0.23 -0.30
-0.05 -0.02 -0.02 -0.03 -0.03
-0.03 0.00 0.00 -0.01 -0.01
INICIO
 Liquidez General (AC/PC) Prueba Acida ( (A
14.00 6.00
12.00 5.00
10.00 4.00
Liquidez General
8.00 (AC/PC) 3.00
6.00
2.00
4.00
1.00
2.00
0.00
0.00 0 1 2 3 4 5 6 7
12/30/1899 1/4/1900 1/9/1900 -1.00

Rotacion de Inmueble Maquinaria y Equipo Estructura de capital(Pas

4.50 0.35
4.00 0.30
3.50
0.25
3.00 Rotacion de Inmueble
2.50 Maquinaria y Equipo 0.20
2.00 0.15
1.50
0.10
1.00
0.05
0.50
0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7

Endeudamiento total Rentabilidad sob

0.25 0.00
-0.01 0 1 2 3 4 5 6 7
0.20 -0.02
-0.03
0.15 Endeudamiento total -0.04
-0.05
0.10 -0.06
-0.07
0.05
-0.08
-0.09
0.00
0 1 2 3 4 5 6 7 8 9 -0.10
 -0.07
0.05
-0.08
-0.09
0.00
0 1 2 3 4 5 6 7 8 9 -0.10

Rentabilidad sobre el patrimonio Rentabilidad s

0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
-0.05 -0.01

-0.10 -0.02
Rentabilidad sobre el
-0.15 patrimonio -0.03

-0.20 -0.04

-0.25 -0.05

-0.30 -0.06

-0.35 -0.07
 Prueba Acida ( (AC-EXIS)/PC) INICIO

Prueba Acida ( (AC-

EXIS)/PC)

1 2 3 4 5 6 7 8 9

uctura de capital(Pasivo total/Patrimonio)

Estructura de
capital(Pasivo
total/Patrimonio)

0 1 2 3 4 5 6 7 8 9

Rentabilidad sobre la inversion

1 2 3 4 5 6 7 8 9

Rentabilidad sobre la
inversion
 Rentabilidad sobre ventas

0 1 2 3 4 5 6 7 8 9

Rentabilidad sobre
ventas