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CODIGO
PALTA HASS
4000
3.60
$14,400
$43,200
1 Embarque (LCL)
Total Unidades
Total U.S.$
CONSERVA X JAVA
1.42
0.80
0.20
0.15
0.08
0.10
$2.57
0.80
$3.37
CONSERVA X LOTE
5,680.00
3,200.00
800.00
600.00
480.00
400.00
10,280.00
1,920.00
$12,200.00
0.000
0.038
0.013
0.009
0.002
0.010
0.030
0.025
0.035
0.008
0.015
0.183
0.00
150.00
50.00
35.00
8.00
40.00
120.00
100.00
140.00
30.00
60.00
733.00
0.01
0.04
200.00
$933.00
$3.60
$14,400.00
TOTAL
Total
16,000
$57,600
16,000
57,600
2013
2014
2015
43,200
3.60
45,360
3.71
47,628
3.82
Total
$155,520
$168,195
$181,903
$155,520
$168,195
$181,903
Vtas Proyectadas
Precio Unit
INFLACION ANUAL
3%
2016
2017
50,009
3.93
52,510
4.05
$196,728
$212,761
$196,728
$212,761
Total
Gastos Asociados al Cx 1:
Costo Total
IGV (18%)
2013
2014
2015
2016
43,200
1.42
45,360
1.46
47,628
1.51
50,009
1.55
$61,344
$66,344
$71,751
$77,598
$6,413
$6,734
$7,070
$7,424
$67,757
$73,077
$78,821
$85,022
$12,196
$13,154
$14,188
$15,304
$79,953
$86,231
$93,009
$100,326
3%
2017
52,510
1.60
$83,922
$7,795
$91,717
$16,509
$108,227
TOTAL MENSUAL
Es salud
SERVICIOS PUBLICOS
PERIODO
Luz
Agua
RPM
Internet y telefenos fijos
TOTAL MENSUAL
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
700
63
700
63
700
63
300
27
$2,616
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
20
15
30
40
$105
20
15
30
40
$105
20
15
30
40
$105
20
15
30
40
$105
20
15
30
40
$105
20
15
30
40
$105
20
15
30
40
$105
20
15
30
40
$105
20
15
30
40
$105
9%
GASTOS ADMINISTRATIVOS
CONCEPTO / PERIODO
2013
2014
2015
2016
2017
Remuneraciones
Servicios Publicos
Alquiler de Local
37,692
1,260
3,000
37,692
1,260
3,000
37,692
1,260
3,000
37,692
1,260
3,000
37,692
1,260
3,000
$41,952
$41,952
$41,952
$41,952
$41,952
2013
2014
2015
2016
2017
343
343
857
343
343
857
343
343
857
343
343
857
343
343
857
$3,556
$3,557
$3,558
$3,559
$3,560
$1,045
$1,045
$1,045
$1,045
$1,045
$6,847.37
$6,847
$6,847
$6,847
$6,847
GASTOS DE VENTAS
CONCEPTO / PERIODO
Pagina Web
Publicidad por Internet
Brochures
TOTALES
IGV (18%)
TOTAL GASTOS CON IGV
$5,802.86
$5,803
$5,803
$5,803
$5,803
Octubre
700
63
700
63
700
63
300
27
$2,616
Octubre
20
15
30
40
$105
700
63
700
63
700
63
300
27
$2,616
Noviembre Diciembre
20
15
30
40
$105
20
15
30
40
$105
10,500
756
10,500
756
10,500
756
3,600
324
$37,692
TOTAL ANUAL
240
180
360
480
$1,260
Precio unitario
S/.
Precio Unitario $
3
1
1
1
3
4
4
3
1
4
1500
150
140
100
160
130
40
60
180
110
536
54
50
36
57
46
14
21
64
39
703.44
150
320
190
60
656
251
54
114
68
21
234
C. CAPITAL DE TRABAJO
Caja Chica
Gastos Administrativo y Ventas (3 Meses)
Mercaderas (1 Despacho)
TOTAL CAPITAL DE TRABAJO
TOTAL INVERSION
IGV PAGADO
$574
Monto Total $
1,607
54
50
36
171
186
57
64
64
157
$2,446
251
54
114
68
21
234
$743
714
11,377
13,326
$25,417
$28,606
Tasa Anualde
depreciacion
Computador
Impresora
Telfono (paquete c/internet) mens
Modulo de recepcin
Muebles
Escritorios
Sillas
Sillas giratorias
Archivador de madera
Estantes metlicos
25%
20%
10%
10%
10%
10%
10%
10%
10%
10%
401.79
10.71
5.00
3.57
17.14
18.57
5.71
6.43
6.43
15.71
$491
401.79
10.71
5.00
3.57
17.14
18.57
5.71
6.43
6.43
15.71
$491
401.79
10.71
5.00
3.57
17.14
18.57
5.71
6.43
6.43
15.71
$491
401.79
10.71
5.00
3.57
17.14
18.57
5.71
6.43
6.43
15.71
$491
TOTAL DEPRECIACION
Computador
Impresora
Telfono (paquete c/internet) mens
Modulo de recepcin
Muebles
Escritorios
Sillas
Sillas giratorias
Archivador de madera
Estantes metlicos
1,607
54
50
36
171
186
57
64
64
157
Tasa Anualde
depreciacion
10%
10%
10%
10%
10%
10%
TOTAL DEPRECIACION
Registro de Marca Indecopi
Minuta
Derechos notariales
Derechos registrales
Tramites
Licencia de funcionamiento
251
54
114
68
21
234
25.12
5.36
11.43
6.79
2.14
23.43
$74
25.12
5.36
11.43
6.79
2.14
23.43
$74
25.12
5.36
11.43
6.79
2.14
23.43
$74
25.12
5.36
11.43
6.79
2.14
23.43
$74
5
401.79
10.71
5.00
3.57
17.14
18.57
5.71
6.43
6.43
15.71
$491
Activos
5
25.12
5.36
11.43
6.79
2.14
23.43
$74
IMPUESTO A LA RENTA
2013
155,520
67,757
$87,763
41,952
3,556
$42,255
74
491
$41,690
12,507
29,183
2014
168,195
73,077
$95,118
41,952
3,557
$49,609
74
491
$49,043
14,713
34,330
2015
181,903
78,821
$103,082
41,952
3,558
$57,572
74
491
$57,007
17,102
39,905
7,776
13,815
8,410
14,772
9,095
15,806
$50,774
$50,774
$57,513
$108,286
$64,806
$173,092
30.00%
Ventas
Costo Variable
Porcentaje margen de contribucin
CANTIDAD
155,520
67,757
PORCENTAJE
100%
44%
56%
Por tanto, el 50% de cada peso de venta est disponible para recuperar los costos fijos, y luego integrar
a la utilidad neta
$45,508
56%
$80,641.98
alcanzar el Punto de Equilibrio.
S
2016
196,728
85,022
$111,706
41,952
3,559
$66,195
74
491
$65,630
19,689
45,941
2017
212,761
91,717
$121,044
41,952
3,560
$75,532
74
491
$74,966
22,490
52,477
9,836
16,923
10,638
18,128
$72,700
$245,792
$81,242
$327,034
B. TOTAL EGRESOS
Costos fijos
Costos Variables
C. Utilidad neta antes de Impto(A-B)
D. Impuesto a la Renta 30%
E. Utilidad despues de Impto(C-D)
Inversion Inicial
Inversion fija tangible
Inversion fija intangible
Capital de trabajo
Ingresos por Drawback 5% (Valor FOB)
Devolucin del IGV (18% de Compras)
F.FLUJO DE CAJA ECONOMICO
F.FLUJO DE CAJA ECONOMICO ACUMULADO
2013
155,520
155,520
2014
168,195
168,195
2015
181,903
181,903
113,265
45,508
67,757
$42,255
12,507
$29,748
118,586
45,509
73,077
$49,609
14,713
$34,896
124,331
45,510
78,821
$57,572
17,102
$40,470
7,776
13,815
$51,339
$51,339
8,410
14,772
$58,078
$109,417
9,095
15,806
$65,371
$174,788
2,446
743
25,417
-$28,606
30%
-$28,606
$122,691
TIR=
190.75%
81.39%
Tasa de Reinversion
$151,297
Tasa de Fianciamiento
Rubros/aos
Flujo de Caja Economico
Saldo Capitalizado (x 1.25)
Saldo Final
Aos y
37,188
51,339
por
PRI:
Aos y
S
2016
196,728
196,728
2017
212,761
212,761
130,533
45,511
85,022
$66,195
19,689
$46,506
137,229
45,512
91,717
$75,532
22,490
$53,042
9,836
16,923
$73,265
$248,053
10,638
18,128
$81,808
$329,861
2016
$73,265
$214,225
$287,490
12
Meses
2017
$81,808
$373,737
$455,545
0
2,446
743
25,417
$28,606
$28,606
$28,606
0
2012
$51,339
1,955
668
25,417
$79,380
$28,606
$50,774
$79,380
0
2013
$109,417
1,464
594
25,417
$136,892
$28,606
$108,286
$136,892
0
2014
$174,788
973
520
25,417
$201,698
$28,606
$173,092
$201,698
0
HASS
2015
$248,053
482
446
25,417
$274,398
$28,606
$245,792
$274,398
0
2016
$329,861
-9
371
25,417
$355,640
$28,606
$327,034
$355,640
0
2013
2014
2015
155,520
168,195
181,903
45,508
67,757
45,509
73,077
113,265
$42,255
12,677
$29,579
118,586
$49,609
14,883
$34,726
45,510
78,821
3,079
2,933
127,409
$54,494
16,348
$38,145
7,776
13,815
$51,169
$51,169
8,410
14,772
$57,908
$109,078
9,095
15,806
$63,047
$172,125
Financiamiento
Deuda
$12,000
28,606
-$28,606
Tasa Mensual =
Total de Cuotas=
Periodo
25
26
27
28
29
2.39%
36
Deuda
$12,000
$11,786
$11,567
$11,343
$11,113
Financiacion =
Interes
$287
$282
$277
$271
$266
Amortizacion
$214
$219
$224
$230
$235
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
$10,878
$10,637
$10,391
$10,139
$9,880
$9,615
$9,345
$9,067
$8,783
$8,492
$8,194
$7,890
$7,577
$7,258
$6,930
$6,595
$6,252
$5,901
$5,541
$5,172
$4,795
$4,409
$4,013
$3,608
$3,194
$2,769
$2,335
$1,889
$1,434
$967
$489
$260
$254
$249
$243
$236
$230
$224
$217
$210
$203
$196
$189
$181
$174
$166
$158
$150
$141
$133
$124
$115
$105
$96
$86
$76
$66
$56
$45
$34
$23
$12
$241
$246
$252
$258
$265
$271
$277
$284
$291
$298
$305
$312
$320
$327
$335
$343
$351
$360
$368
$377
$386
$395
$405
$415
$425
$435
$445
$456
$467
$478
$489
$12,000
2016
2017
196,728
212,761
45,511
85,022
2,117
3,895
132,649
$64,078
19,224
$44,855
45,512
91,717
839
5,172
138,068
$74,693
22,408
$52,285
9,836
16,923
$71,614
$243,738
10,638
18,128
$81,051
$324,789
Metodo Frances
Cuota
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501
$501