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Tabla de evolución de Precios

2012 2013 2014 2015


Argelia 322.03 338.14 355.04 372.79
Monik 360.17 378.18 397.09 416.94

Ventas en Unidades
2012 2013 2014 2015
Ventas 22,240.00 23,315.00 24,000.00 24,723.00
35% Argelia 7,784.00 8,160.00 8,400.00 8,653.00
65% Monik 14,456.00 15,155.00 15,600.00 16,070.00

Tabla de costos y requerimientos


Argelia Monik

Acero 12.00 Acero


Aluminio 3.00 Aluminio
Metanol 0.12 Metanol
Soldadura 0.20 Soldadura
Caja 1.00 Caja
Bolsa embalaje 1.00 Bolsa embalaje
Costos
Acero 6.78 Soles / kilo
Aluminio 15.25 Soles / kilo
Metanol 50.85 Soles / kilo
Soldadura 127.12 Soles / kilo Bolsa embalaje
Caja

Tabla de evolución de costos


2012 2013 2014 2015
Acero 6.78 7.12 7.47 7.85
Aluminio 15.25 16.02 16.82 17.66
Metanol 50.85 53.39 56.06 58.86
Soldadura 127.12 133.47 140.15 147.16
Argelia Caja 18.64 19.58 20.56 21.58
Monik Bolsa embalaje 2.54 2.67 2.80 2.94
Argelia Caja 18.64 19.58 20.56 21.58
Monik Bolsa embalaje 2.54 2.67 2.80 2.94

CIF 2012 2013 2014 2015


Energía Electrica 8,135.59 8,542.37 8,969.49 9,417.97
Mantenimiento Ma 2,542.37 2,669.49 2,802.97 2,943.11
EPP 1,101.69 1,156.78 1,214.62 1,275.35
Herramientas 1,186.44 1,245.76 1,308.05 1,373.45
Total 12,966.10 13,614.41 14,295.13 15,009.88
MOD
Sueldo Personal d 2012 2013 2014 2015
Sueldo Obreros 72,000.00 75,600.00 79,380.00 83,349.00
Sobrecosto 30,477.60 32,001.48 33,601.55 35,281.63
Asignación familia 5,580.00 5,580.00 5,580.00 5,580.00
Total 108,057.60 113,181.48 118,561.55 124,210.63

Gastos administrativos
2012 2013 2014 2015
Sueldo personal 42,699.00 44,833.95 47,075.65 49,429.43
Servicios básicos 8,644.07 9,076.27 9,530.08 10,006.59
Alquiler 13,200.00 13,860.00 14,553.00 15,280.65
Servicios de segur 9,661.02 10,144.07 10,651.27 11,183.83
Papelería 3,559.32 3,737.29 3,924.15 4,120.36
Materiales de Lim 2,542.37 2,669.49 2,802.97 2,943.11
Total 80,305.78 84,321.07 88,537.12 92,963.98

Gastos suelds personal de ventas


2012 2013 2014 2015
Sueldo personal 61,486.56 65,175.75 69,086.30 73,231.48
Publicidad 153,379.37 145,142.59 161,680.06 180,080.05
Total 214,865.93 210,318.34 230,766.36 253,311.52

0 2012 2013
Ingresos 8,521,076.27 9,676,172.67
Costo de ventas - 5,180,786.24 - 5,538,114.68
Gastos administrativos - 80,305.78 - 84,321.07
Gastos de ventas - 214,865.93 - 210,318.34
Gastos no desenbolsables
Utilidad antes de Impuestos 3,045,118.31 3,843,418.57
Impuesto a la Renta - 898,309.90 - 1,133,808.48
Utilidad después de impuestos 2,146,808.41 2,709,610.09
Gastos no desenbolsables - -
Inversiones - 100,000.00
Valor de salvamento ( o Residual)
Flujo de Caja Económico - 100,000.00 2,146,808.41 2,709,610.09
Capital 100,000.00 79,076.56
Intereses 12,000.00 9,489.19
Flujo de Caja Financiero - 100,000.00 2,034,808.41 2,621,044.35

Costo capital (KE) 17%


VS Perpetuo
VAN 18,249,386.08 18,249,386.08
B/C 1.64
2016
391.43
437.79

Proyección de ventas Unidades


2016 2012 2013
25,725.00 Ventas 24569 26571
9,004.00 Argelia 8,599.00 9,300.00
16,721.00 Monik 15,970.00 17,271.00

Requerimiento Materiales Unidades


2012 2013
15.00 Acero 103,188.00 111,600.00
3.20 Aluminio 25,797.00 27,900.00
Argelia

0.20 Metanol 1,031.88 1,116.00


0.30 Soldadura 1,719.80 1,860.00
1.00 Caja 8,599.00 9,300.00
1.00 Bolsa embala 8,599.00 9,300.00

Acero 239,550.00 259,065.00


Aluminio 51,104.00 55,267.20
Monik

Metanol 3,194.00 3,454.20


2.54 Soldadura 4,791.00 5,181.30
18.64 Caja 15,970.00 17,271.00
Bolsa embala 15,970.00 17,271.00

2016
8.24
18.54 Presupuesto de materia prima S/
61.81
154.51 Acero 699,579.66 794,440.68
22.66 Aluminio 393,513.56 446,872.88
Argelia

3.09 Metanol 52,468.47 59,583.05


22.66 Soldadura 218,618.64 59,583.05
3.09 Caja 160,320.34 36,411.86
Bolsa embala 21,861.86 24,826.27

2016 Acero 1,624,067.80 1,844,191.53


9,888.86 Aluminio 779,552.54 885,211.93
Monik

3,090.27 Metanol 162,406.78 184,419.15


1,339.12 Soldadura 609,025.42 691,571.82
1,442.13 Caja 297,745.76 338,101.78
15,760.38 Bolsa embala 40,601.69 46,104.79
Total 5,059,762.54 5,411,318.80
2016
87,516.45
37,045.71 Costo de ventas
5,580.00
130,142.16 2012 2013
MP 5,059,762.54 5,411,318.80
CIF 12,966.10 13,614.41
2016 MOD 108,057.60 113,181.48
51,900.90 Total 5,180,786.24 5,538,114.68
10,506.92
16,044.68
11,743.03
4,326.38
3,090.27
97,612.18

2016
77,625.37
202,420.34
280,045.71

2014 2015 2016


10,778,670.67 12,005,336.46 13,494,689.45 B S/33,643,157.77
- 6,160,756.37 - 6,853,096.66 - 7,692,696.95 C -S/19,486,165.37
- 88,537.12 - 92,963.98 - 97,612.18 C -S/279,647.31
- 230,766.36 - 253,311.52 - 280,045.71 C -S/744,281.89

4,298,610.82 4,805,964.30 5,424,334.61


- 1,268,090.19 - 1,417,759.47 - 1,600,178.71
3,030,520.62 3,388,204.83 3,824,155.90
- - -

19,930,616.66
3,030,520.62 3,388,204.83 23,754,772.56
55,642.30 29,395.93
6,677.08 3,527.51
2,968,201.25 3,355,281.39
ección de ventas Unidades
2014 2015 2016
28189 29902 32011
9,866.00 10,466.00 11,204.00
18,323.00 19,436.00 20,807.00

Materiales Unidades
2014 2015 2016
118,392.00 125,592.00 134,448.00
29,598.00 31,398.00 33,612.00
1,183.92 1,255.92 1,344.48
1,973.20 2,093.20 2,240.80
9,866.00 10,466.00 11,204.00
9,866.00 10,466.00 11,204.00

274,845.00 291,540.00 312,105.00


58,633.60 62,195.20 66,582.40
3,664.60 3,887.20 4,161.40
5,496.90 5,830.80 6,242.10
18,323.00 19,436.00 20,807.00
18,323.00 19,436.00 20,807.00

e materia prima S/

884,930.03 985,684.33 1,107,948.37


497,773.14 554,447.44 623,220.96
66,369.75 73,926.32 83,096.13
66,369.75 73,926.32 83,096.13
40,559.29 45,177.20 50,780.97
27,654.06 30,802.64 34,623.39

2,054,349.92 2,288,094.86 2,571,970.02


986,087.96 1,098,285.53 1,234,545.61
205,434.99 228,809.49 257,197.00
770,381.22 858,035.57 964,488.76
376,630.82 419,484.06 471,527.84
51,358.75 57,202.37 64,299.25
6,027,899.69 6,713,876.14 7,546,794.41
Costo de ventas

2014 2015 2016


6,027,899.69 6,713,876.14 7,546,794.41
14,295.13 15,009.88 15,760.38
118,561.55 124,210.63 130,142.16
6,160,756.37 6,853,096.66 7,692,696.95
índice
Ventas Proyección lineal Proyección Lineal
estacionalidad
Estacionalizada
2012 22,240 26,514 0.93 24,569
2013 23,315 27,352 0.97 26,571 f(x) = 837.8
2014 24,000 28,190 1.00 28,189 R² = 0.9934

2015 24,723 29,028 1.03 29,902


2016 25,725 29,866 1.07 32,011
24,001

Ventas -2.5 -2 -1.5


2012 -2 22,240
2013 -1 23,315
2014 0 24,000
2015 1 24,723
2016 2 25,725
2017 3 26514.4
2018 4 27352.2
2019 5 28190
2020 6 29027.8
2021 7 29865.6
Ventas
27,000

26,000
f(x) = 837.800000000002 x + 24000.6
R² = 0.993476625044875 25,000

24,000

23,000

22,000

21,000

20,000
-2.5 -2 -1.5 -1 -0.5 0 0.5 1 1.5 2 2.5
El proyecto tiene una inversión de S/ 200 000.00 el cual es financiado con S/ 100 000.00 aportados por
los bancos, este préstamo se paga en 4 años, los cuales tienen una TEA de 12%. COK (ke) es de 17%, se
le pide:

K 100,000.00
TEA 12%
Periodo 4 años

Restante
Periodo Capital Pago Principal Pago Interes Cuota
Capital
0 100,000.00
1 100,000.00 S/. 20,923.44 S/. 12,000.00 S/. 32,923.44 79,076.56
2 79,076.56 S/. 23,434.26 S/. 9,489.19 S/. 32,923.44 55,642.30
3 55,642.30 S/. 26,246.37 S/. 6,677.08 S/. 32,923.44 29,395.93
4 29,395.93 S/. 29,395.93 S/. 3,527.51 S/. 32,923.44 -

Cocinas
Inversión 200,000.00 Solo indica el KE
Ahorros 100,000.00 KE 17% No indica el KD , considere el porcentaje d
Deuda 100,000.00 KD 12%

C1 O PROPIO 9%
C2 O AJENO 6%
WACC 15%
000.00 aportados por
COK (ke) es de 17%, se

considere el porcentaje de la tasa de interes