Especialistas en desarrollo de software y consultora de sistemas inteligentes y

proyectos Web a gran escala

INVERSIONES
Cantidades
3
4
8
1
1

Cantidades
1
1
1
1
1

Cantidades
1
1
1
5
1
1
1
1
3
1

Activos Fijos
Obras Civiles ( Adecuaciones)
Equipo Informatico
Equipo de Oficina
Mueble de Ofcina
Licencia de Software
Imprevistos

Precio por unidad

Activos Diferidos
Gasto de Constitucin
Gastos de Estudio e Investigacion
Permiso Municipal
Permiso de los Bomberos
Camara d Comercio

Precio por unidad

S/. 1,200.00
S/. 100.00
S/. 125.00
S/. 30.00
S/. 271.00
TOTAL

Capital de Trabajo
Luz
Agua
Transporte
Recurso Humanos
Suministro de Oficina
Suministro de Limpieza
Servicios Bsicos
Capacitacin (6 meses)
Alquiler
Publicidad

S/. 2,300.00
S/. 300.00
S/. 50.00
S/. 500.00
TOTAL

Precio por unidad

S/. 200.00
S/. 50.00
S/. 100.00
S/. 1,000.00
S/. 200.00
S/. 100.00
S/. 300.00
S/. 1,000.00
S/. 500.00
S/. 250.00
TOTAL

TOTAL DE LA INVERSION
FORMA DE FINANCIAMIENTO
N
4
1

Tipo
Socios
Empresa Financiera

sistemas inteligentes y

Total
S/. 3,000.00
S/. 6,900.00
S/. 1,200.00
S/. 400.00
S/. 15,000.00
S/. 500.00
S/. 27,000.00
Total
S/. 1,200.00
S/. 100.00
S/. 125.00
S/. 30.00
S/. 271.00
S/. 1,726.00
Total
S/. 200.00
S/. 50.00
S/. 100.00
S/. 5,000.00
S/. 200.00
S/. 100.00
S/. 300.00
S/. 1,000.00
S/. 1,500.00
S/. 250.00
S/. 8,700.00

Cantidades
1
1
1
1
1

Pagos por Licencias

Sistema Operativo
Base de Datos
Lenguaje de Programacn

S/. 37,426.00

Monto
S/. 15,000.00
S/. 30,000.00

Precio por maquina Total

S/. 5,000.00 S/. 5,000.00
S/. 5,000.00 S/. 5,000.00
S/. 5,000.00 S/. 5,000.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
TOTAL
S/. 15,000.00

Se ha decidido considerar realizar un prestamo de 30 000 nuevos soles

ALTERNATIVAS DE PRESTAMO "BCP"

Monto Del Prestamo
TEA
N de cuotas
Periodo de Gracia
Monto con Periodo de Gracia
Tasa
cuota

S/. 30,000.00
20.00%
36
1
S/. 31,114.91
1.67%
S/. -1,180.54

CUADRO DE MANDO DE SERVICIO A LA DEUDA

PERIODO
MENSUAL
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

SALDO DE DEUDA
S/. 30,000.00
S/. 31,114.91
S/. 30,452.95
S/. 29,779.96
S/. 29,095.75
S/. 28,400.14
S/. 27,692.94
S/. 26,973.95
S/. 26,242.98
S/. 25,499.82
S/. 24,744.28
S/. 23,976.15
S/. 23,195.21
S/. 22,401.26
S/. 21,594.07
S/. 20,773.44
S/. 19,939.12
S/. 19,090.90
S/. 18,228.54
S/. 17,351.81
S/. 16,460.47
S/. 15,554.27
S/. 14,632.97

AMORTIZACION

-S/. 661.96
-S/. 672.99
-S/. 684.21
-S/. 695.61
-S/. 707.20
-S/. 718.99
-S/. 730.97
-S/. 743.16
-S/. 755.54
-S/. 768.13
-S/. 780.94
-S/. 793.95
-S/. 807.18
-S/. 820.64
-S/. 834.31
-S/. 848.22
-S/. 862.36
-S/. 876.73
-S/. 891.34
-S/. 906.20
-S/. 921.30

INTERESES

-S/. 518.58
-S/. 507.55
-S/. 496.33
-S/. 484.93
-S/. 473.34
-S/. 461.55
-S/. 449.57
-S/. 437.38
-S/. 425.00
-S/. 412.40
-S/. 399.60
-S/. 386.59
-S/. 373.35
-S/. 359.90
-S/. 346.22
-S/. 332.32
-S/. 318.18
-S/. 303.81
-S/. 289.20
-S/. 274.34
-S/. 259.24

23
24
25
26
27
28
29
30
31
32
33
34
35
36

S/. 13,696.32
S/. 12,744.05
S/. 11,775.91
S/. 10,791.64
S/. 9,790.96
S/. 8,773.60
S/. 7,739.29
S/. 6,687.74
S/. 5,618.67
S/. 4,531.77
S/. 3,426.76
S/. 2,303.34
S/. 1,161.19
S/. 0.00

-S/. 936.66
-S/. 952.27
-S/. 968.14
-S/. 984.27
-S/. 1,000.68
-S/. 1,017.36
-S/. 1,034.31
-S/. 1,051.55
-S/. 1,069.08
-S/. 1,086.89
-S/. 1,105.01
-S/. 1,123.43
-S/. 1,142.15
-S/. 1,161.19

-S/. 243.88
-S/. 228.27
-S/. 212.40
-S/. 196.27
-S/. 179.86
-S/. 163.18
-S/. 146.23
-S/. 128.99
-S/. 111.46
-S/. 93.64
-S/. 75.53
-S/. 57.11
-S/. 38.39
-S/. 19.35

nuevos soles

O "BCP"

A DEUDA
CUOTA

-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54

-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54
-S/. 1,180.54

Segn el reglamento de la ley tributaria: "Activos Fijos- Tangibles"

TIPO
a. Inmuebles (excepto terrenos), naves, aeronaves, barcazas y similares
b. Instalaciones, maquinarias, equipos y muebles
c. Vehculos, equipos de transporte y equipo caminero mvil
d. Equipos de cmputo y software

Activos Fijos
Obras civiles (adecuaciones)
Equipo informtico
Renovacin de Equipo
informtico
Equipo de oficina

INVERSION VIDA util %

3000
10
6900
3

10.00%
33.33%

6900

33.33%

1200

10

10.00%

400

10

10.00%

Licencias de software

15000

33.33%

Renovacin de software

15000

33.33%

Total

48400

Muebles de oficina

conclusin:
ventas de los activos

Aos
Conceptos
Equipo informtico
Total

Aos
2

nueva inversion

Conceptos
Equipo informtico
Licencias de Software
Total

Segn el reglamento de la ley tributaria: "Activos Intangibles"

Los gastos preoperatvos se extinguen gradualmente durante un perodo de 5 aos, por lo que la amortizacin
activos se procede a calcular mediante la siguiente ecuacin: Valor de Amortizacin = Total de Inv. Activos
Tiempo de amortizacin

Concepto

Valor

Amortizacin gastos diferidos

% por Ley
1726

1
S/. 345.20

0.2

mantenimiento del equipo

Mantenimiento de equipo
informtico
Computador Core 2Duo
Computador porttil
Impresora matricial
Impresora laser colores

Cantidad

Unidad
3
1
1
1

Costo unitario

6 meses
Anual
Anual
Anual

50
50
35
35
suma

Capital de Trabajo
Cantidades
1
1
1
5
1
1

Capital de Trabajo
Luz
Agua
Transporte
Recurso Humanos
Suministro de Oficina
Suministro de Limpieza

Precio por unidad

S/. 200.00
S/. 50.00
S/. 100.00
S/. 1,000.00
S/. 200.00
S/. 100.00

1
1
3
1

Servicios Bsicos
Capacitacin (6 meses)
Alquiler
Publicidad

S/. 300.00
S/. 1,000.00
S/. 500.00
S/. 250.00
TOTAL

os Fijos- Tangibles"
% Anual
vida util
5.00%
20
10.00%
10
20.00%
5
33.33%
3

300

300

300

2299.77

2299.77

2299.77

5
300

Valor acumulable
300

1500
6899.31

2299.77

2299.77

4599.54

120

120

120

120

120

600

40

40

40

40

40

200

4999.50

4999.50

4999.50

7759.27

7759.27

7759.27

2699.666667
2022

Aos
3
2586.42
2586.42

3
6900
15000
21900

Aos

14998.5
4999.5
7759.27

4999.5
7759.27

9999
38796.35

os Intangibles"

aos, por lo que la amortizacin anual de dichos

ortizacin = Total de Inv. Activos intangibles/

Aos
2
S/. 345.20

3
4
S/. 345.20 S/. 345.20

Costo total
300
50
35
35
420

e Trabajo
Total
S/. 200.00
S/. 50.00
S/. 100.00
S/. 5,000.00
S/. 200.00
S/. 100.00

costo ANUAL
S/. 2,400.00
S/. 600.00
S/. 1,200.00
S/. 60,000.00
S/. 2,400.00
S/. 1,200.00

5
S/. 345.20

S/. 300.00
S/. 1,000.00
S/. 1,500.00
S/. 250.00
S/. 8,700.00

S/. 3,600.00
S/. 12,000.00
S/. 6,000.00
S/. 3,000.00

S/. 92,400.00

valor residual
1500
0
2300.46
600
200
0
5001
9601.46

Conceptos
Cantidades
Activos Fijos
Obras Civiles ( Adecuaciones)
3
Equipo Informatico
4
Equipo de Oficina
8
Mueble de Ofcina
1
Licencia de Software
1
Imprevistos

Precio por unidad

S/. 2,300.00
S/. 300.00
S/. 50.00

S/. 500.00
TOTAL AF
Cantidades
Activos Diferidos
Precio por unidad
1
Gasto de Constitucin
S/. 1,200.00
1
Gastos de Estudio e Investigacion
S/. 100.00
1
Permiso Municipal
S/. 125.00
1
Permiso de los Bomberos
S/. 30.00
1
Camara d Comercio
S/. 271.00
TOTAL AD
Cantidades
Capital de Trabajo
Precio por unidad
1
Luz
S/. 200.00
1
Agua
S/. 50.00
1
Transporte
S/. 100.00
5
Recurso Humanos
S/. 1,000.00
1
Suministro de Oficina
S/. 200.00
1
Suministro de Limpieza
S/. 100.00
1
Servicios Bsicos
S/. 300.00
1
Capacitacin (6 meses)
S/. 1,000.00
3
Alquiler
S/. 500.00
1
Publicidad
S/. 250.00
TOTAL CT
TOTAL DE LA INVERSION

Aos

0
Total
S/. 3,000.00
S/. 6,900.00
S/. 1,200.00
S/. 400.00
S/. 15,000.00
S/. 500.00
S/. 27,000.00
Total
S/. 1,200.00
S/. 100.00
S/. 125.00
S/. 30.00
S/. 271.00
S/. 1,726.00
Total
S/. 200.00
S/. 50.00
S/. 100.00
S/. 5,000.00
S/. 200.00
S/. 100.00
S/. 300.00
S/. 1,000.00
S/. 1,500.00
S/. 250.00
S/. 8,700.00
S/. 37,426.00

S/. 6,900.00

S/. 15,000.00
S/. 21,900.00

S/. 0.00

S/. 0.00
S/. 21,900.00

Aos
1
2
3
4
5

AOS
1
2
3
4
5

PRONOSTICO VENTAS
Precio de
Unidades
Venta
(Software)
unidad
10
13500
11
14021
11
14562
13
15124
12
15708

Pronostico Soporte Tecnico

Unidades
(Software)
Costo
4
500
5
500
4
500
5
500
3
500

total Ingresos
135000
154232
160185
196617
188499
834534

TOTAL
INGRESOS
2000
2500
2000
2500
1500
10500

Obteniendo:
AOS
concepto
VENTAS
Soporte Tecnico
Total Ingresos

1
135000
2000
137000

2
154232
2500
156732

3
160185
2000
162185

4
196617
2500
199117

tasa aumento precio software 3.86%

tasa= 0.0386

SEGN LAS INVESTIGACIONES HECHAS

EN EL MERCADO

5
188499
1500
189999

Se ha CONSIDERADO QUE TAMBIEN SE

PODRA BRINDAR SOPORTE TECNICO

Concepto

Aos
1
S/. 420.00
S/. 420.00

2
S/. 420.00
S/. 420.00

Gastos administrativos y ventas

S/. 88,200.00

S/. 88,200.00

Sueldos y Salarios
Suministros de Oficina
Suministros de limpieza
Servicios Bsicos
Alquiler
Publicidad
Capacitacin
Gasto financiero
Intereses
Gasto total

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 6,000.00
S/. 3,000.00
S/. 12,000.00
S/. 5,066.23
S/. 5,066.23
S/. 93,686.23

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 6,000.00
S/. 3,000.00
S/. 12,000.00
S/. 3,715.31
S/. 3,715.31
S/. 92,335.31

Costo de produccin
Mantenimiento de Equip.

Aos
3
S/. 420.00
S/. 420.00

4
S/. 420.00
S/. 420.00

5
S/. 420.00
S/. 420.00

S/. 88,200.00

S/. 88,200.00

S/. 88,200.00

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 6,000.00
S/. 3,000.00
S/. 12,000.00
S/. 1,422.42
S/. 1,422.42
S/. 90,042.42

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 6,000.00
S/. 3,000.00
S/. 12,000.00
S/. 0.00
S/. 0.00
S/. 88,620.00

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 6,000.00
S/. 3,000.00
S/. 12,000.00
S/. 0.00
S/. 0.00
S/. 88,620.00

De lo Anterior Tenemos:

Equipos
Capital de Trabajo
Gastos Operativo

S/. 27,000.00
S/. 15,000.00
S/. 8,700.00

La depreciacion en un porcentaje del 30% =

los gatos operativos aumentan en un 2% con respecto al ao anterior

Periodo
Ingresos
(-) Alquiler
(-)Licencias
(-)Remuneraciones
(-) Depreciacin
U.Bruta
(-)Gastos Operativos
U.Operativa
(-)Gastos Financieros
U.A.I.R.
Impuestos(30%)
U.Neta

1
S/. 135,000.00
S/. 6,000.00
S/. 15,000.00
S/. 60,000.00
S/. 8,100.00
S/. 45,900.00
S/. 8,700.00
S/. 37,200.00
S/. 5,066.23
S/. 32,133.77
S/. 9,640.13
S/. 27,559.87

ESTADO DE GANANCIAS Y PERDIDAS

2
S/. 154,232.10
S/. 6,000.00
S/. 15,000.00
S/. 60,000.00
S/. 8,100.00
S/. 65,132.10
S/. 8,874.00
S/. 56,258.10
S/. 3,715.31
S/. 52,542.79
S/. 15,762.84
S/. 40,495.26

FLUJO DE CAJA
Periodo
Ingresos
V.R de ciertos activos

0
S/. 0.00

Egresos
S/. 30,000,000.00
(-)liberacion de fondos
F.C.E.
-S/. 30,000,000.00

1
S/. 1,000,000.00
S/. 500,000.00
S/. 500,000.00

FLUJO DE CAJA FINANCIERO

Periodo
F.C.E.
(+) Prestamo
(-) Cuota
F.C.F.

0
-S/. 30,000,000.00
S/. 30,000.00
-S/. 30,030,000.00

1
S/. 500,000.00
S/. 12,985.93
S/. 487,014.07

sensibilidad, riesgo, graficos,incertidumbre,..bu

S/. 8,100.00

ao anterior

O DE GANANCIAS Y PERDIDAS
3
S/. 160,185.46
S/. 6,000.00
S/. 15,000.00
S/. 60,000.00
S/. 8,100.00
S/. 71,085.46
S/. 9,051.48
S/. 62,033.98
S/. 1,422.42
S/. 60,611.56
S/. 18,183.47
S/. 43,850.51

FLUJO DE CAJA
2
S/. 2,000,000.00

4
S/. 196,617.46
S/. 6,000.00
S/. 15,000.00
S/. 60,000.00
S/. 8,100.00
S/. 107,517.46
S/. 9,232.51
S/. 98,284.95

5
S/. 188,498.67
S/. 6,000.00
S/. 15,000.00
S/. 60,000.00
S/. 8,100.00
S/. 99,398.67
S/. 9,417.16
S/. 89,981.51

S/. 98,284.95
S/. 29,485.48
S/. 68,799.46

S/. 89,981.51
S/. 26,994.45
S/. 62,987.06

3
S/. 3,000,000.00

4
S/. 4,000,000.00

S/. 1,500,000.00

S/. 1,000,000.00

S/. 3,000,000.00

S/. 500,000.00

S/. 2,000,000.00

S/. 1,000,000.00

VAN =

S/. 15,869,298.55

5
6
S/. 5,000,000.00 S/. 6,000,000.00
S/. 7,000,000.00
S/. 2,000,000.00
S/. 9,000,000.00
S/. 1,000,000.00 S/. 6,000,000.00

TIR=
0%
relacion costo benefico
FLUJO DE CAJA FINANCIERO
2
S/. 500,000.00
S/. 12,985.93
S/. 487,014.07

VAN =

S/. 0.11

3
4
5
S/. 2,000,000.00
S/. 1,000,000.00
S/. 1,000,000.00
S/. 12,985.93
S/. 0.00
S/. 0.00
S/. 1,987,014.07
S/. 1,000,000.00 S/. 1,000,000.00

S/. -24,916,927.36

TIR=
riesgo, graficos,incertidumbre,..buuuu

-86%

7
S/. 6,000,000.00

8
S/. 6,000,000.00

S/. 6,000,000.00 S/. 6,000,000.00

9
S/. 6,000,000.00

10
S/. 6,000,000.00
S/. 10,000,000.00

S/. 15,000,000.00
S/. 6,000,000.00 S/. 1,000,000.00

ESTADO DE GANACIA Y PERDIDA

1
Ventas
(+) Ventas brutas
(-) Costo de produccin
Mantenimiento de Equip.

S/. 137,000.00
S/. 7,719.27
S/. 420.00

Depreciacin Equipo informtico

S/. 2,299.77

Depreciacin Licencias de software

S/. 4,999.50

(=) Utilidad bruta

S/. 129,280.73

(-) Gastos generales y administrativos

S/. 82,200.00

Sueldos y Salarios
Suministros de Oficina
Suministros de limpieza
Servicios Bsicos
Publicidad
Capacitacin
(-) Depreciacin

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 3,000.00
S/. 12,000.00
S/. 460.00

Depreciacin Obras civiles (adecuaciones)

Depreciacin Equipo de oficina
Depreciacin Muebles de oficina
(-) Amortizacin
Amortizacin gastos diferidos
(=) Utilidad antes de impuestos
(-) 30% Impuesto a la Renta
(=) Utilidad neta

S/. 300.00
S/. 120.00
S/. 40.00
S/. 345.20
S/. 345.20
S/. 46,275.53
S/. 13,882.66
S/. 32,392.87

FLUJO DE CAJA

Concepto
(=)Ingresos
-Costo de produccin

(=)Utilidad bruta en ventas

-Gastos generales y administrativos
-Depreciacin
-Amortizacin
(=)Utilidad antes de impuestos
30% Impuesto a la renta
(=)Utilidad neta
+ Depreciacin
+ Amortizacin
-Inversin Inicial
- Inversin de Reemplazo
+Valor Residual
+VR.Capital
Flujo de caja economica

S/. 37,426.00

-S/. 37,426.00

Flujo de caja economica

(+)Prestamo
(-)cuota
Flujo de caja financiera

-S/. 37,426.00
30000
-S/. 7,426.00

AOS
2

S/. 156,732.10
S/. 7,719.27

S/. 162,185.46
S/. 7,719.27

S/. 199,117.46
S/. 7,719.27

S/. 189,998.67
S/. 7,719.27

S/. 420.00

S/. 420.00

S/. 420.00

S/. 420.00

S/. 2,299.77

S/. 2,299.77

S/. 2,299.77

S/. 2,299.77

S/. 4,999.50

S/. 4,999.50

S/. 4,999.50

S/. 4,999.50

S/. 149,012.83

S/. 154,466.19

S/. 191,398.19

S/. 182,279.40

S/. 82,200.00

S/. 82,200.00

S/. 82,200.00

S/. 82,200.00

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 3,000.00
S/. 12,000.00
S/. 460.00

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 3,000.00
S/. 12,000.00
S/. 460.00

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 3,000.00
S/. 12,000.00
S/. 460.00

S/. 60,000.00
S/. 2,400.00
S/. 1,200.00
S/. 3,600.00
S/. 3,000.00
S/. 12,000.00
S/. 460.00

S/. 300.00

S/. 300.00

S/. 300.00

S/. 300.00

S/. 120.00
S/. 40.00
S/. 345.20
S/. 345.20
S/. 66,007.63
S/. 19,802.29
S/. 46,205.34

S/. 120.00
S/. 40.00
S/. 345.20
S/. 345.20
S/. 71,460.99
S/. 21,438.30
S/. 50,022.69

S/. 120.00
S/. 40.00
S/. 345.20
S/. 345.20
S/. 108,392.99
S/. 32,517.90
S/. 75,875.09

S/. 120.00
S/. 40.00
S/. 345.20
S/. 345.20
S/. 99,274.20
S/. 29,782.26
S/. 69,491.94

S/. 162,185.46
S/. 7,719.27

S/. 199,117.46
S/. 7,719.27

S/. 189,998.67
S/. 7,719.27

S/. 137,000.00
S/. 7,719.27

Aos
2
S/. 156,732.10
S/. 7,719.27

S/. 129,280.73
S/. 82,200.00
S/. 460.00
S/. 345.20
S/. 46,275.53
S/. 13,882.66
S/. 32,392.87
S/. 460.00
S/. 345.20

S/. 149,012.83
S/. 82,200.00
S/. 460.00
S/. 345.20
S/. 66,007.63
S/. 19,802.29
S/. 46,205.34
S/. 460.00
S/. 345.20

S/. 154,466.19
S/. 82,200.00
S/. 460.00
S/. 345.20
S/. 71,460.99
S/. 21,438.30
S/. 50,022.69
S/. 460.00
S/. 345.20

S/. 191,398.19
S/. 82,200.00
S/. 460.00
S/. 345.20
S/. 108,392.99
S/. 32,517.90
S/. 75,875.09
S/. 460.00
S/. 345.20

S/. 182,279.40
S/. 82,200.00
S/. 460.00
S/. 345.20
S/. 99,274.20
S/. 29,782.26
S/. 69,491.94
S/. 460.00
S/. 345.20

S/. 21,900.00

S/. 33,198.07

S/. 47,010.54

S/. 28,927.89

S/. 76,680.29

S/. 9,601.46
S/. 15,000.00
S/. 64,898.60

S/. 33,197.07

S/. 47,008.54

S/. 28,924.89

S/. 76,676.29

S/. 79,893.60

S/. -14,166.47
S/. 19,030.60

S/. -14,166.47
S/. 32,842.07

S/. -14,166.47
S/. 14,758.43

S/. 76,676.29

S/. 79,893.60