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Documente Cultură
INTEGRANTES
CALUA SANCHEZ CARMEN
VASQUEZ GARCIA FIORELLA
DE FRUTAS DESHIDRATADAS
SUPUESTOS
ITEM
INFLACION ANUAL
INFLACION MENSUAL
IMPUESTO A LA RENTA
IGV
BENEFICIOS SOCIALES
CTS
N DE SUELDOS AL AO
INCREMENTO DE SUELDO
TIPO DE CAMBIO
VALOR
4%
0.29%
30%
18%
9%
8.33%
14
3%
2.602
BCRP
3.50%
ATRIBUTOS
VARIABLES
PONDERACION
2
3
4
4
5
2
4
DATOS
N
1
2
3
4
5
6
7
8
9
PAIS
IMPORTACIONES POR
PARTIDA (TN) - 081350
REINO UNIDO
FEDERACION
RUSA
FRANCIA
CANADA
PAISES BAJOS
(HOLANDA)
BELGICA
ALEMANIA
EEUU
FINLANDIA
POBLACION
5,128
35,940
62,641,000
8,913
19,940
141,930,000
2,552
1,599
$
$
35,650
39,730
65,436,552
34,482,779
1,016
43,260
16,696,000
1,051
2,153
869
1,285
$
$
$
$
39,270
39,970
48,890
39,311
11,008,000
81,726,000
311,591,917
5,387,000
N
1
2
3
4
5
6
7
8
9
PAIS
REINO UNIDO
FEDERACION
RUSA
FRANCIA
CANADA
PAISES BAJOS
(HOLANDA)
BELGICA
ALEMANIA
EEUU
FINLANDIA
Elaboracin: Propia
IMPORTACIONES POR
PARTIDA (TN) - 081350
4
4
3
2
3
3
3
3
2
3
1
3
4
3
5
4
2
3
5
2
POBLACION
2
3
ARANCELES
1.5%
7.7%
1.5%
0%
1.5%
1.5%
1.5%
8.7%
1.5%
Elaboracin: Propia
ARANCELES
TOTAL
4
4
48
33
4
5
49
49
48
4
4
1
4
48
49
43
52
ITEM
IMPORTACIONES POR
PARTIDA (TN) - 081350
TASA DE CRECIMIENTO
PARTICIPACION DE PERU
EN EL MERCADO
FINLANDES
TASA DE CRECIMIENTO
PBI PER CAPITA (USD)
TASA DE CRECIMIENTO
POBLACION
TASA DE CRECIMIENTO
VOLUMEN DE CONSUMO
PARTICIPACION PERUANA
DEL CONSUMO FINLANDES
DE SNACKS(TN)
PARTICIPACION PERUANA
DEL CONSUMO FINLANDES
DE SNACKS(%)
CRECIMIENTO DEL PODER
ADQUISITIVO
CRECIMIENTO DE LA
POBLACION
DEMANDA HISTORICA
2008
2006
2007
2,325.00
3,141.00
35.10%
3,995.00
27.19%
10
20%
40,687
4.89%
575,000
1.86%
67%
40,617
-0.17%
578,000
0.52%
2012
16,588.14
2013
26,144.09
2014
41,204.93
16.00
21.33
28.44
38,791
564,521
0.10%
0.08%
0.07%
40,403.59
41,526.18
42,679.96
592,495
594,928
597,371
VOLUMEN DE CONSUMO
1,800,000.00
1,600,000.00
1,400,000.00
1,200,000.00
1,000,000.00
800,000.00
600,000.00
400,000.00
200,000.00
2012 2013 2014 2015 2016 2017 2018 2019 2020
DEMANDA
MESES
LOG ISNACK
ISNACK
MENSUAL
Apr-13
Aug-13
Dec-13
Apr-14
Aug-14
Dec-14
Apr-15
Aug-15
Dec-15
Apr-16
Aug-16
Dec-16
Apr-17
Aug-17
Dec-17
Apr-18
Aug-18
Dec-18
Apr-19
Aug-19
Dec-19
Apr-20
Aug-20
Dec-20
Apr-21
Aug-21
Dec-21
Apr-22
Aug-22
Dec-22
5.524170268
5.543224955
5.559689493
5.526013743
5.512509611
5.511462046
5.510976267
5.517013257
5.517342594
5.518213314
5.516689869
5.5165365
5.516424245
5.516592486
5.516667532
5.516677598
5.516673506
5.516647805
5.516670693
5.516672498
5.516674304
5.51667611
5.516677915
5.516679721
5.516681526
5.516683332
5.516685138
5.516686943
5.516688749
5.516690554
250.678
255.501
259.742
251.141
247.772
247.513
247.393
248.891
248.973
249.189
248.810
248.772
248.744
248.786
248.805
248.807
248.806
248.800
248.802
248.801
248.800
248.799
248.798
248.796
248.795
248.794
248.793
248.792
248.791
248.790
6.27
6.39
6.49
6.28
6.19
6.19
6.18
6.22
6.22
6.23
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
6.22
DEMANDA HISTORICA
2009
2010
ACTUAL
2011
5,606.00
40.33%
6,678.00
19.12%
10,525.00
57.61%
12
-10%
37,046
-8.79%
583,484
0.95%
0%
38,249
3.25%
587,659
0.72%
33%
39,311
2.78%
590,072
0.41%
2015
64,941.88
37.93
DEMANDA PROYECTADA
2016
2017
2018
102,352.99
161,315.55
254,244.71
50.57
67.42
2019
400,707.64
2020
631,543.56
119.86
159.82
89.90
0.06%
0.05%
0.04%
0.04%
0.03%
0.03%
43,865.80
45,084.58
46,337.23
47,624.68
48,947.91
50,307.89
599,823
602,286
604,759
607,243
609,736
612,240
20,000.00
10,000.00
2020 2021 2022
2012
DEMANDA PROYECTADA
2013
2014
2015
2016
2017
ventas (miles
de euros)
30.71
31.30
31.82
30.76
30.35
30.32
30.31
30.49
30.50
30.53
30.48
30.47
30.47
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
30.48
precio
4.9
3.17
AO
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2021
995,357.29
2022
1,568,753.44
213.09
284.12
0.02%
0.02%
51,705.67
53,142.28
614,754
617,278
2017
2018
2019
2020
2021
2022
DEMANDA ISNACK
PROYECTADA
19.16
18.57
18.68
18.66
18.66
18.66
18.66
18.66
18.66
18.66
NACK PROYECTADA
DEMANDA ISNACK
PROYECTADA
2022
93,881.99
90,977.98
91,513.93
91,424.93
91,433.68
91,434.93
91,433.93
91,433.93
91,431.50
91,430.69
VENTAS
S/.
297,605.92
S/.
289,817.04 S/.
289,844.77 S/.
289,848.74
S/.
ITEM
VOLUMEN DE LA
OFERTA DE LOS DEMAS
PAISES
2006
OFERTA HISTORICA
2007
2008
2009
2010
2,320.00
3,135.00
3,985.00
5,597.00
6,669.00
35%
27%
40%
19%
TASA DE CRECIMENTO
ITEM
VOLUMEN DE LA
OFERTA EXPORTABLE
DE SNACKS DE LOS
DEMAS PAISES
OFERTA PROYECTADA
2012
14,286.90
2013
19,415.53
2014
26,385.20
2015
35,856.82
2016
48,728.49
ACTUAL
2011
TASA DE
CRECIMIENTO
10,513.00 PROMEDIO
58%
36%
OFERTA PROYECTADA
2017
2018
66,220.78
89,992.34
2019
2020
2021
2022
122,297.28
166,198.87
225,860.00
306,937.96
2012
16,588.14
14,286.90
2,301.25
0.10%
2.22
4,439
2013
26,144.09
19,415.53
6,728.56
0.08%
5.49
10,981
500,000
UNIDADES
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
450,000
4,439
10,981
20,461
33,971
52,987
79,492
116,156
166,563
235,522
329,478
457,066
ITEM
UD. REQUERIDOS
MILLARES REQUERIDOS
PRECIO MILLAR DE BOLSAS
PRECIO MILLAR IMPRECION
TOTAL COSTO ENVASES
0.50
345.00
350,000
300,000
250,000
200,000
150,000
100,000
50,000
-
S/.
S/.
TRANSPORTE
S/.
S/.
400,000
1K
690
220.00
400.00
2015
64,941.88
35,856.82
29,085.06
0.06%
16.99
33,971
2016
102,352.99
48,728.49
53,624.50
0.05%
26.49
52,987
2017
161,315.55
66,220.78
95,094.78
0.04%
39.75
79,492
2018
254,244.71
89,992.34
164,252.38
0.04%
58.08
116,156
2019
400,707.64
122,297.28
278,410.36
0.03%
83.28
166,563
500,000
450,000
400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,000
-
2012
S/.
S/.
S/.
S/.
S/.
2013
2013
10,980.88
10.98
2,415.79
4,392.35
6,808.15
2014
S/.
S/.
S/.
S/.
S/.
ITEM
EN KILOS
C. TRANSPORTE S/.
2015
2016
2014
20,460.60
20.46
4,501.33
8,184.24
12,685.57
2017
2018
2015
S/. 33,971.24 S/.
S/.
33.97 S/.
S/. 7,473.67 S/.
S/. 13,588.49 S/.
S/. 21,062.17 S/.
2019
2020
2016
52,986.79
52.99
11,657.09
21,194.72
32,851.81
2021
S/.
S/.
S/.
S/.
S/.
2022
2017
79,492.12
79.49
17,488.27
31,796.85
49,285.12
S/.
S/.
S/.
S/.
S/.
2013
2014
2015
2016
5,490.4
2,745.22 S/.
10,230.3
5,115.15 S/.
16,985.6
8,492.81 S/.
26,493.4
13,246.70 S/.
2018
116,156.13
116.16
25,554.35
46,462.45
72,016.80
2017
39,746.1
19,873.03
1.5%
2020
631,543.56
166,198.87
465,344.69
0.03%
117.76
235,522
2021
995,357.29
225,860.00
769,497.29
0.02%
164.74
329,478
2022
1,568,753.44
306,937.96
1,261,815.49
0.02%
228.53
457,066
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2019
S/. 166,563.14 S/.
S/.
166.56 S/.
S/. 36,643.89 S/.
S/. 66,625.26 S/.
S/. 103,269.15 S/.
S/.
2020
235,521.92
235.52
51,814.82
94,208.77
146,023.59
2021
S/. 329,478.21 S/.
S/.
329.48 S/.
S/. 72,485.21 S/.
S/. 131,791.28 S/.
S/. 204,276.49 S/.
2022
457,065.57
457.07
100,554.42
182,826.23
283,380.65
2018
2019
2020
2021
58,078.1
29,039.03 S/.
83,281.6
41,640.79 S/.
117,761.0
58,880.48 S/.
164,739.1
82,369.55 S/.
2022
228,532.8
114,266.39
DEMANDA
DISPONIBLE (TN)
2.22
5.49
10.23
16.99
26.49
39.75
58.08
83.28
117.76
164.74
228.53
250.00
200.00
150.00
100.00
50.00
-
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
2022
COS
DESCRIPCION
COSTOS DIRECTOS
MATERIAL DIRECTO
MANO DE OBRA DIRECTA
COSTOS INDIRECTOS
MATERIALES INDIRECTOS
ENVASES
GATOS POR SERV. PUBLICOS
MANO DE OBRA INDIRECTA
TOTAL SIN IGV
TOTAL CON IGV
$
$
$
$
$
$
$
$
$
$
2013
13,508.83
7,807.32
5,701.52
6,411.63
1,559.27
1,098.09
461.18
4,852.35
19,920.46
21,606.45
$
$
$
$
$
$
$
$
$
$
2014
20,248.83
14,547.32
5,701.52
8,098.41
3,246.06
2,046.06
1,200.00
4,852.35
28,347.25
31,550.05
PRESUPUES
5%
DESCRIPCION
UTILES DE ESCRITORIO
UTILES DE LIMPIEZA
MOVILIDAD Y COMUNICACIONES
SERVICIOS PUBLICOS
SUELDOS
IMPREVISTOS %
TOTAL
TOTAL CON IGV
2013
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
41,886.81
2,294.34
18,709.13
14,124.16
S/.
S/.
S/.
S/.
S/.
S/.
$
$
2014
500.00
400.00
3,000.00
600.00
41,886.81
2,294.34
18,709.13
14,124.16
PRESU
DESCRIPCION
PUBLICIDAD Y MARKETING
BROCHURES (MILLAR)
TARJETAS PERSONALES
PAGINA WEB
DISEO
HOSTING
FERIAS
WINE, FOOD AND GOOD LIVING
TOTAL CON IGV
0.8%
CANTIDAD
PU
5 S/.
5 S/.
320.00
220.00
S/.
S/.
300.00
79.89
S/.
6,825.17
C
DESCRIPCION
COSTOS FIJOS
MANO DE OBRA INDIRECTA
SERVICIOS PUBLICOS
5%
MOVILIDAD Y COMUNICACIONES
PUBLICIDAD Y MARKETING
IMPREVISTOS
COSTOS VARIABLES
MANO DE OBRA DIRECTA
MATERIALES DIRECTOS
COSTOS PORTUARIO Y AGENCIA DE
ADUANAS
TOTAL COSTOS
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2013
22,326.88
12,625.83
600.00
3,000.00
3,806.71
2,294.34
14,033.25
5,701.52
7,807.32
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2014
14,553.41
4,852.35
600.00
3,000.00
3,806.71
2,294.34
21,225.97
5,701.52
14,547.32
S/.
S/.
524.42 S/.
36,360.13 S/.
977.14
35,779.38
2015
26,410.20
24,153.26
2,256.94
6,517.92
4,597.12
3,397.12
1,200.00
1,920.80
32,928.13
38,103.20
$
$
$
$
$
$
$
$
$
$
2016
39,930.10
37,673.16
2,256.94
7,236.88
6,498.68
5,298.68
1,200.00
738.20
47,166.98
55,117.91
$
$
$
$
$
$
$
$
$
$
2017
56,861.58
56,518.23
343.35
9,441.43
9,149.21
7,949.21
1,200.00
292.22
66,303.01
78,123.15
$
$
$
$
$
$
$
$
$
$
2018
82,717.98
82,586.03
131.96
12,927.92
12,815.61
11,615.61
1,200.00
112.30
95,645.90
112,818.20
500.00
400.00
3,000.00
600.00
43,143.41
2,357.17
19,216.21
14,485.03
2016
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
43,143.41
2,357.17
19,216.21
14,485.03
2017
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
44,437.72
2,421.89
19,738.51
14,856.71
2018
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
44,437.72
2,421.89
19,738.51
14,856.71
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2013
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2014
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2015
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2016
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
2015
11,684.68
1,920.80
600.00
3,000.00
3,806.71
2,357.17
28,032.57
2,256.94
24,153.26
S/.
S/.
1,622.37 S/.
39,717.25 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2016
10,502.08
738.20
600.00
3,000.00
3,806.71
2,357.17
42,460.60
2,256.94
37,673.16
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,530.50 S/.
52,962.68 S/.
2017
10,120.81
292.22
600.00
3,000.00
3,806.71
2,421.89
60,657.89
343.35
56,518.23
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2018
9,940.90
112.30
600.00
3,000.00
3,806.71
2,421.89
88,265.26
131.96
82,586.03
3,796.31 S/.
70,778.71 S/.
5,547.28
98,206.17
S
$
$
$
$
$
$
$
$
$
$
2019
118,477.22
118,424.99
52.24
17,900.77
17,856.31
16,656.31
1,200.00
44.46
136,377.99
160,908.62
$
$
$
$
$
$
$
$
$
$
2020
167,506.33
167,454.09
52.24
24,769.28
24,752.19
23,552.19
1,200.00
17.09
192,275.60
226,872.73
$
$
$
$
$
$
$
$
$
$
2021
234,264.17
234,256.22
7.95
34,154.58
34,147.82
32,947.82
1,200.00
6.76
268,418.75
316,731.48
$
$
$
$
$
$
$
$
$
$
2022
324,972.81
324,969.75
3.05
46,909.16
46,906.56
45,706.56
1,200.00
2.60
371,881.96
438,819.70
ATIVOS
2019
2020
2021
2022
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
45,770.85
2,488.54
20,276.48
15,239.55
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
45,770.85
2,488.54
20,276.48
15,239.55
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
47,143.97
2,557.20
20,830.58
15,633.87
S/.
S/.
S/.
S/.
S/.
S/.
$
$
500.00
400.00
3,000.00
600.00
47,143.97
2,557.20
20,830.58
15,633.87
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2017
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2018
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2019
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2020
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
TAS
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2021
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2019
9,939.71
44.46
600.00
3,000.00
3,806.71
2,488.54
126,431.80
52.24
118,424.99
S/.
S/.
7,954.57 S/.
136,371.50 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2020
9,912.34
17.09
600.00
3,000.00
3,806.71
2,488.54
178,754.17
52.24
167,454.09
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
11,247.85 S/.
188,666.51 S/.
2021
9,970.67
6.76
600.00
3,000.00
3,806.71
2,557.20
249,999.10
7.95
234,256.22
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2022
9,966.51
2.60
600.00
3,000.00
3,806.71
2,557.20
346,800.94
3.05
324,969.75
15,734.93 S/.
259,969.77 S/.
21,828.13
356,767.45
$
S/.
S/.
S/.
S/.
S/.
S/.
S/.
$
2022
3,806.71
1,600.00
1,100.00
379.89
300.00
79.89
6,825.17
6,825.17
4,491.92
SUELDO MENSUAL
TOTAL
2,350.00 S/.
2,350.00
CONCEPTO
CANTIDAD
S/.
1
1
1
S/.
S/.
S/.
750.00 S/.
750.00 S/.
850.00 S/.
750.00
750.00
850.00
S/.
2,000.00 S/.
2,000.00
1
1
S/.
S/.
1,000.00 S/.
1,000.00 S/.
1,000.00
1,000.00
S/.
2,550.00 S/.
2,550.00
1
1
S/.
S/.
1,800.00 S/.
750.00 S/.
1,800.00
750.00
OPERADOR - DESHIDRATADORA
OPERADOR - SELLADORA
JEFE DE CONTROL DE CALIDAD
MANO DE OBRA INDIRECTA
JEFE DE DF
JEFE DE MARKETING
GASTOS ADMINISTRATIVOS Y DE
VENTAS
GERENTE GENERAL
SECRETARIA
DESCRIPCION
MANO DE OBRA DIRECTA
MANO DE OBRA INDIRECTA
GASTOS ADMINISTRATIVOS Y DE
VENTAS
TOTAL
SUELDO MENSUAL
$
$
2013
14,835.35 $
12,625.83 $
2014
5,701.52 $
4,852.35 $
2015
2,256.94
1,920.80
$
$
41,886.81 $
69,347.98 $
41,886.81 $
52,440.68 $
43,143.41
47,321.16
SUELDO INICIAL
SUELDO ANUAL
BENEFICIOS
407.26 S/.
2,757.26 S/.
38,601.57
BENEFICIOS
S/.
S/.
S/.
S/.
129.98 S/.
129.98 S/.
147.31 S/.
879.98 S/.
879.98 S/.
997.31 S/.
12,319.65
12,319.65
13,962.27
S/.
346.60 S/.
2,346.60 S/.
32,852.40
S/.
S/.
173.30 S/.
173.30 S/.
1,173.30 S/.
1,173.30 S/.
16,426.20
16,426.20
S/.
441.92 S/.
2,991.92 S/.
41,886.81
S/.
S/.
311.94 S/.
129.98 S/.
2,111.94 S/.
879.98 S/.
29,567.16
12,319.65
$
$
2016
867.39 $
738.20 $
2017
343.35 $
292.22 $
2018
131.96 $
112.30 $
2019
52.24 $
44.46 $
2020
20.08
17.09
$
$
43,143.41 $
44,749.00 $
44,437.72 $
45,073.29 $
44,437.72 $
44,681.98 $
45,770.85 $
45,867.54 $
45,770.85
45,808.01
$
$
2021
7.95 $
6.76 $
2022
3.05
2.60
$
$
47,143.97 $
47,158.68 $
47,143.97
47,149.63
DESCRIPCION
TN (ANUALES)
AGUAYMANTO
SAUCO
TOTAL
CU $ (POR KG)
$
$
$
0.77 $
0.65 $
1.42 $
CT EN $ (TN)
768.64
653.34
1,421.98
TOTAL TN ANUALES
2013
PROYECCIO
EN DOLARES
2013
7,807.32 $
2014
14,547.32 $
2015
24,153.26
2016
37,673.16 $
2017
56,518.23 $
2018
82,586.03 $
2019
118,424.99 $
2020
167,454.09
1000
2021
234,256.22 $
2022
324,969.75
DESPCRICION
2012
COSTOS DE PRODUCCION
GASTOS ADMINISTRATIVOS
GASTOS DE VENTAS
CAPITAL DE TRABAJO
VARIACIONES DEL CT
FACTOR DE DESFASE
SUBTOTAL
$
$
$
$
$
$
$
TOTAL $
DESCRIPCION
CAPITAL DE TRABAJO INICIAL
CT INCREMENTAL
RECUPERACION DEL CT
42,436.30
0.08
3,536.36
2013
$
$
$
$
$
$
$
19,920.46
18,709.13
3,806.71
42,436.30
8,426.79
0.08
702.23
45,972.66 $
55,101.68
2012
45,972.66
2013
$
9,129.02
CAPITAL DE TRABAJO
2014
2015
$
$
$
$
$
$
$
28,347.25
18,709.13
3,806.71
50,863.08
5,087.97
0.08
424.00
$
$
$
$
$
$
$
60,613.64 $
2014
$
5,511.96 $
32,928.13
19,216.21
3,806.71
55,951.05
14,238.86
0.08
1,186.57
2016
$
$
$
$
$
$
$
76,039.07 $
2015
15,425.43 $
47,166.98
19,216.21
3,806.71
70,189.91
19,658.32
0.08
1,638.19
2017
$
$
$
$
$
$
$
66,303.01
19,738.51
3,806.71
89,848.23
29,342.89
0.08
2,445.24
97,335.58 $
129,123.71
2016
21,296.52 $
2017
31,788.13
2018
2019
$
$
$
$
$
$
$
95,645.90
19,738.51
3,806.71
119,191.12
41,270.06
0.08
3,439.17
$
$
$
$
$
$
$
173,832.94 $
2018
$
44,709.23 $
136,377.99
20,276.48
3,806.71
160,461.18
55,897.61
0.08
4,658.13
2020
$
$
$
$
$
$
$
192,275.60
20,276.48
3,806.71
216,358.79
76,697.26
0.08
6,391.44
234,388.69 $
317,477.38
2019
60,555.75 $
2020
83,088.69
2021
$
$
$
$
$
$
$
268,418.75
20,830.58
3,806.71
293,056.04
103,463.21
0.08
8,621.93
429,562.53
2022
$
$
$
$
371,881.96
20,830.58
3,806.71
396,519.26
0.08
2021
$
2022
112,085.15
$
429,562.53
VENTAS
ANUALES
2013
2014
65,551.92
$ 122,142.41
2015
$
2016
202,796.01 $
2017
316,312.00 $
474,539.25
VENTAS ANUALES
$3,000,000.00
$2,500,000.00
$2,000,000.00
$1,500,000.00
$1,000,000.00
$500,000.00
$2013
2014
2015
2016
2017
2018
$
693,410.13
2019
$
994,321.78 $
NTAS ANUALES
2017
2018
2019
2020
2021
2022
2020
1,405,980.75 $
2021
1,966,865.89
2022
$
2,728,516.32
precio
TIPO DE CAMBIO EURO
4.9
15.533
3.17
5.97
en USD
CONCEPTO
INVERSION
P.U
CANTIDAD
TANGIBLES
INMUEBLES
TERRENO
INFRAESTRUCTURA
MAQUINARIA Y EQUIPO
MESA DE TRABAJO DE ACERO INOXIDABLE
189.12
220.16
87.03
57.52
MAQUINA DESHIDRATADORA
5,191.79
3,516.53
768.64
IMPRESORA HP
134.51
SILLAS DE MADERA
9.61
26.90
ESTANTES ARCHIVADORES
69.18
ESCRITORIOS DE MELAMINA
57.65
1 $
1 $
1 $
1 $
1 $
1 $
1.54
6.92
76.86
48.04
1.92
53.80
205.61
5 $
5 $
122.98
84.55
$
$
115.30
79.89
MUEBLES Y ENSERES
INTANGIBLES
CONSTITUCION LEGAL DE LA EMPRESA
BUSQUEDA DE DUPLICIDAD
RESERVA DE NOMBRE
ESCRITURA PUBLICA
REGISTROS ADMINISTRATIVOS
LICENCIA DE FUNCIONAMIENTO
LEGISLACION DE LIBROS CONTABLES
REGISTROS DE MARCA Y OTROS SIGNOS
(INDECOPI)
PUBLICIDAD
BROCHURES (MILLAR)
TARJETAS PERSONALES
PAGINA WEB
DISEO
HOSTING
FERIAS
Inversion
Inversion
2,623.05
5% $
$
$
171.02
15,963.05
4,421.61
INVERSION Y REINV
CONCEPTO
COSTOS DE PRODUCCION
GASTOS ADMINISTRATIVOS
GASTOS DE VENTAS
CAPITAL DE TRABAJO
VARIACIONES DE CT
FACTOR DE DESFASE
$
$
$
$
$
TOTAL $
TOTAL CON IGV $
$
$
$
$
15,963.05
4,421.61
702.23
21,086.89
2013
19,920.46
18,709.13
3,806.71
42,436.30
8,426.79
0.08
702.23
828.63
$
$
$
$
$
$
$
2014
28,347.25
18,709.13
3,806.71
50,863.08
5,087.97
0.08
424.00
500.32
en USD
INVERSION
$
$
$
$
$
TOTAL
15,963.05
15,109.86
567.35
440.33
87.03
115.04
Horizonte de
planeamiento
2.60
VIDA UTIL
5
5
10
10
5
DEPRECIACION
TASA
10%
10%
$
$
$
$
$
VALOR RESIDUAL
VALOR
1,717.28 $
7,376.65
$
1,631.96 $
6,950.05
113.47
88.07
17.41
23.01
10%
1,038.36
10%
351.65
85.32
10%
4.80
10
10%
16.14
345.89
10
10%
34.59
20%
20%
20%
20%
10,383.58
10
3,516.53
10
1,537.28
269.02
853.19
48.04
10
161.41
$
$
345.89
4,421.61
10
5
10%
$
$
$
$
$
394.69
1.54
6.92
76.86
5
5
5
20%
20%
20%
$
$
$
48.04
1.92
53.80
5
5
5
20%
20%
20%
$
$
$
$
$
$
$
$
205.61
4,026.92
614.91
422.75
195.19
115.30
79.89
2,623.05
5
5
5
5
20%
5
5
20%
20%
$
$
20%
20%
426.59
34.59
884.32 $
$
$
$
$
$
$
$
78.94
0.31
1.38
15.37
9.61
0.38
10.76
41.12
$
$
$
$
$
$
$
805.38
122.98
84.55
39.04
23.06
15.98
524.61
$
2,623.05
$
171.02
Amortizacion
$
Amortizacion
$
5
5
1,717.28
884.32
20%
524.61
20% $
34.20
valor residual
$
valor residual
$
7,376.65
-
2015
32,928.13
19,216.21
3,806.71
55,951.05
14,238.86
0.08
1,186.57
1,400.15
$
$
$
$
$
$
$
2016
47,166.98
19,216.21
3,806.71
70,189.91
19,658.32
0.08
1,638.19
1,933.07
$
$
$
$
$
$
$
2017
66,303.01
19,738.51
3,806.71
89,848.23
29,342.89
0.08
2,445.24
2,885.38
$
$
$
$
$
$
$
2018
95,645.90
19,738.51
3,806.71
119,191.12
41,270.06
0.08
3,439.17
4,058.22
$
$
$
$
$
$
$
2019
136,377.99
20,276.48
3,806.71
160,461.18
55,897.61
0.08
4,658.13
5,496.60
$
$
$
$
$
$
$
2020
192,275.60
20,276.48
3,806.71
216,358.79
76,697.26
0.08
6,391.44
7,541.90
$
$
$
$
$
$
$
2021
268,418.75
20,830.58
3,806.71
293,056.04
103,463.21
0.08
8,621.93
10,173.88
$
$
$
$
2022
371,881.96
20,830.58
3,806.71
396,519.26
$
$
0.08
-
ESTRUCTURA DE CAPITAL
DESCRIPCION
APORTE PROPIO
PRESTAMO
TOTAL
MONTO DE CAPITAL
S/.
12,652.14
S/.
8,434.76
S/.
21,086.89
%
60%
40%
100%
INFORMACION BASE
PRESTAMOS
PERIODO(AOS)
TEA**
3,241.64
5
15%
**http://ww2.viabcp.com/zona_publica/03_empresa/interna.asp?SEC=3&JER=780#
FINANCIAMIENTO
inversion
deuda
tasa de interes de la deuda
numero de pagos
pagos constantes
$
40% S/.
15%
5
8,104.11
3,241.64
0
3,241.64 $
$
$
$
78000
1
2,760.86
-480.79
-486.25
-967.03
73125
-4875
$
$
$
$
2
2,207.95
-552.90
-414.13
-967.03
53625
-19500
DE LA DEUDA
$
$
$
$
3
1,572.11
-635.84
-331.19
-967.03
34125
-19500
$
$
$
$
4
840.90
-731.22
-235.82
-967.03
14625
-19500
$
$
$
$
5
-840.90
-126.13 ESTADO DE GANANCIAS Y P
-967.03
0
-14625
DEPRECIA
DESCRIPCION
INTANGIBLES
PUBLICIDAD
IMPREVISTOS
ACTIVO FIJO
MAQUINARIA Y EQUIPO
MUEBLES Y ENSERES
TOTAL
ACUMULADO
INVERSION
$
4,197.94
$
4,026.92
$
171.02
$
15,963.05
$
15,109.86
$
853.19
$
20,160.99
$
$
$
$
$
$
$
$
2013
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
2,016.10
$
$
$
$
$
$
$
$
2014
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
4,032.20
$
$
$
$
$
$
$
$
2015
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
6,048.30
DEPRECIACION
$
$
$
$
$
$
$
$
2016
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
8,064.40
$
$
$
$
$
$
$
$
2017
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
10,080.50
$
$
$
$
$
$
$
$
2018
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
12,096.59
$
$
$
$
$
$
$
$
2019
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
14,112.69
$
$
$
$
$
$
$
$
2020
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
16,128.79
$
$
$
$
$
$
$
$
2021
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
18,144.89
$
$
$
$
$
$
$
$
2022
419.79
402.69
17.10
1,596.30
1,510.99
85.32
2,016.10
20,160.99
VL
$
$
$
$
COK
TLR
9.68 %
2.83 http://www.treasury.gov/resource-center/data-chart-center/interest-rates/Pa
0.47 http://pages.stern.nyu.edu/~adamodar/
0.96
Impuesto a la Renta
D
C
Rmv - TLR
Riesgo Pais
0.30
0.60
0.40
5.79 %
1.28
CPPC
3.94 %
9.68 %
COK
Tasa de Interes del
Bco
http://pages.stern.nyu.edu/~adamodar/
0.15
lo q espera el inversionista
ce-center/data-chart-center/interest-rates/Pages/TextView.aspx?data=yield
accionista
.nyu.edu/~adamodar/
SNACKS P
ESTADO DE GANA
DEL 01 AL 31 DE DI
(EXPRESADO
ITEM
VENTAS NETAS
COSTO DE PRODUCCION
UTILIDAD BRUTA
GASTOS ADMINISTRATIVOS
GASTOS DE VENTAS
UTILIDAD OPERATIVA
DEPRECIACION
AMORTIZACION INTANGIBLES
UTILIDAD ANTES DE INTERESES
GASTOS FIBNANCIEROS NETOS
UTILIDAD ANTES DE IMPUESTOS
PARTICIPACION DE UTILIDADES
IMPUESTO A LA RENTA
UTILIDAD NETA
$
$
$
$
$
$
$
$
$
$
$
10%
30% $
$
2013
65,551.92
19,920.46
45,631.46
41,886.81
3,806.71
-62.06
1,596.30
419.79
-2,078.16
-486.25
-1,591.92
$
$
$
$
$
$
$
$
$
$
$
$
-477.58 $
-1,114.34 $
2014
122,142.41
28,347.25
93,795.16
41,886.81
3,806.71
48,101.64
1,596.30
419.79
46,085.54
-414.13
45,671.41
-159.19
13,701.42
32,129.18
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2015
202,796.01
32,928.13
169,867.88
43,143.41
3,806.71
122,917.76
1,596.30
419.79
120,901.66
-331.19
120,570.46
4,567.14
36,171.14
79,832.18
2016
316,312.00
47,166.98
269,145.02
43,143.41
3,806.71
222,194.90
1,596.30
419.79
220,178.80
-235.82
219,942.98
12,057.05
65,982.89
141,903.04
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2017
474,539.25
66,303.01
408,236.24
44,437.72
3,806.71
359,991.81
1,596.30
419.79
357,975.71
-126.13
357,849.58
21,994.30
107,354.87
228,500.41
$
$
$
$
$
$
$
$
$
2018
693,410.13
95,645.90
597,764.23
44,437.72
3,806.71
549,519.80
1,596.30
419.79
547,503.70
$
$
$
$
547,503.70
35,784.96
164,251.11
347,467.63
$
$
$
$
$
$
$
$
$
2019
994,321.78
136,377.99
857,943.79
45,770.85
3,806.71
808,366.23
1,596.30
419.79
806,350.14
$
$
$
$
$
$
$
$
$
2020
1,405,980.75
192,275.60
1,213,705.15
45,770.85
3,806.71
1,164,127.59
1,596.30
419.79
1,162,111.49
$
$
$
$
806,350.14
54,750.37
241,905.04
509,694.73
$
$
$
$
1,162,111.49
80,635.01
348,633.45
732,843.03
$
$
$
$
$
$
$
$
$
2021
1,966,865.89
268,418.75
1,698,447.14
47,143.97
3,806.71
1,647,496.46
1,596.30
419.79
1,645,480.36
$
$
$
$
$
$
$
$
$
2022
2,728,516.32
371,881.96
2,356,634.36
47,143.97
3,806.71
2,305,683.67
1,596.30
419.79
2,303,667.57
$
$
$
$
1,645,480.36
116,211.15
493,644.11
1,035,625.10
$
$
$
$
2,303,667.57
164,548.04
691,100.27
1,448,019.27
FLU
ITEM
TOTAL INGRESOS
COSTOS DIRECTOS
COSTOS INDIRECTOS
GASTOS ADMINISTRATIVOS
GASTO DE VENTAS
DEPRECIACION
AMORTIZACION DE INTAGIBLE
TOTAL EGRESOS
UTILIDADAS ANTES DE IMPUESTOS
IMPUESTO A LA RENTA
REPARTO DE UTILIDADES
DEPRECIACION
AMORTIZACION DE INTAGIBLE
FLUJO OPERATIVO
2012
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$
$
$
$
$
$
$
$
$
$
$
$
$
2013
65,551.92
13,508.83
6,411.63
18,709.13
3,806.71
1,596.30
419.79
44,452.40
21,099.52
-477.58
2014
122,142.41
20,248.83
8,098.41
18,709.13
3,806.71
1,596.30
419.79
52,879.18
69,263.22
13,701.42
159.19
1,596.30
419.79
85,139.94
2013
2014
$
$
$
$
$
$
$
$
$
$
$
1,596.30 $
419.79 $
22,638.04 $
FLUJO D
ITEM
MAQUINARIA Y EQUIPOS
MUEBLES Y ENSERES
INTANGIBLES
CAPITAL DE TRABAJO INICIAL
CAPITAL DE TRABAJO INCREMENTAL
$
$
$
$
2012
-15,109.86
-853.19
-4,421.61
-55,101.68
$
-9,129.02 $
-5,511.96
-75,486.33 $
-9,129.02 $
-5,511.96
VALOR RESIDUAL
FLUJO DE CAJA DE LA INVERSIONES
ITEM
IGV A PAGAR POR VENTAS
IGV A PAGAR POR COMPRAS
IGV A PAGAR
MODULO DEL IGV A PAGAR
2012
$
$
$
2,873.35 $
2,873.35 $
$
2013
-11,799.34
-2,213.77
-9,585.57
-6,712.23
$
$
$
$
2014
-21,985.63
-696.95
-21,288.68
-21,288.68
ESTIMACION
ITEM
FLUJO DE CAJA DE LA INVERCION
FLUJO DE CAJA OPERATIVO
MODULO DEL IGV
FLUJO DE CAJA ECONOMICO
$
$
$
$
2012
-75,486.33
-75,486.33
$
$
$
$
2013
-9,129.02
22,638.04
-6,712.23
6,796.80
VAN economico
TIR
$
$
$
$
$
2014
-5,511.96
85,139.94
-21,288.68
58,339.29
5,347.69
37.82%
FLU
ITEM
INGRESO POR CREDITO
INTERESES
AMORTIZACION
FLUJO DE CAJA DE LA DEUDA
2012
3,241.64
2013
$
$
$
3,241.64 $
-486.25
145.87
-480.79
-821.16
2014
$
$
$
$
-414.13
124.24
-552.90
-842.79
3,031.69
FLU
ITEM
FLUJO DE CAJA ECONOMICO
FLUJO DE CAJA DE LA DEUDA
FLUJO DE CAJA FINANCIERO
$
$
$
2012
-75,486.33 $
3,241.64 $
-72,244.69 $
2013
6,796.80 $
-821.16 $
5,975.64 $
VAN financiero
TIR
2014
58,339.29
-842.79
57,496.49
5,137.74
38.10%
VAN Y TIR
TASA
CPPC
COK
INIDICADOR
VANE
VANF
VANE
VANF
TIRE
TIRF
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2016
316,312.00
39,930.10
7,236.88
19,216.21
3,806.71
1,596.30
419.79
72,206.01
244,106.00
65,982.89
-12,057.05
1,596.30
419.79
300,047.95
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2017
474,539.25
56,861.58
9,441.43
19,738.51
3,806.71
1,596.30
419.79
91,864.33
382,674.92
107,354.87
-21,994.30
1,596.30
419.79
470,051.59
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2018
693,410.13
82,717.98
12,927.92
19,738.51
3,806.71
1,596.30
419.79
121,207.22
572,202.91
164,251.11
-35,784.96
1,596.30
419.79
702,685.16
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2019
994,321.78
118,477.22
17,900.77
20,276.48
3,806.71
1,596.30
419.79
162,477.28
831,844.51
241,905.04
-54,750.37
1,596.30
419.79
1,021,015.28
2019
-152.17
2016
-152.17
2017
2018
-15,425.43 $
-21,296.52 $
-31,788.13 $
-44,709.23 $
-60,555.75
-15,425.43 $
-21,448.69 $
-31,788.13 $
-44,709.23 $
-60,707.92
2015
-36,503.28
1,129.09
-37,632.37
-37,632.37
$
$
$
$
2016
-56,936.16
3,904.95
-60,841.11
-60,841.11
$
$
$
$
2017
-85,417.06
7,623.55
-93,040.61
-93,040.61
$
$
$
$
2018
-124,813.82
12,975.71
-137,789.53
-137,789.53
$
$
$
$
2019
-178,977.92
20,178.92
-199,156.84
-199,156.84
2015
-15,425.43
178,448.96
-37,632.37
125,391.16
$
$
$
$
2016
-21,448.69
300,047.95
-60,841.11
217,758.15
$
$
$
$
2017
-31,788.13
470,051.59
-93,040.61
345,222.85
$
$
$
$
2018
-44,709.23
702,685.16
-137,789.53
520,186.40
$
$
$
$
2019
-60,707.92
1,021,015.28
-199,156.84
761,150.52
-331.19
99.36
-635.84
-867.67
2016
$
$
$
$
-235.82
70.75
-731.22
-896.29
2017
$
$
$
$
2018
2019
-126.13
37.84
-840.90
-929.19
$
$
$
2016
217,758.15 $
-896.29 $
216,861.86 $
VAN Y TIR
$
$
$
$
NOMINAL
5,347.69
5,137.74
1,269.56
1,184.54
$
$
$
$
REAL
3,791.08
3,642.24
0.00
0.00
2017
345,222.85 $
-929.19
344,293.65 $
2018
520,186.40 $
2019
761,150.52
520,186.40 $
761,150.52
37.82%
38.10%
0.268
0.037
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2020
1,405,980.75
167,506.33
24,769.28
20,276.48
3,806.71
1,596.30
419.79
218,374.89
1,187,605.86
348,633.45
-80,635.01
1,596.30
419.79
1,457,620.40
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2020
2021
1,966,865.89
234,264.17
34,154.58
20,830.58
3,806.71
1,596.30
419.79
295,072.14
1,671,793.75
493,644.11
-116,211.15
1,596.30
419.79
2,051,242.81
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2022
2,728,516.32
324,972.81
46,909.16
20,830.58
3,806.71
1,596.30
419.79
398,535.36
2,329,980.97
691,100.27
-164,548.04
1,596.30
419.79
2,858,549.30
2022
-152.17
2021
-83,088.69 $
-112,085.15 $
$
-429,562.53
-83,088.69 $
-112,085.15 $
-429,714.70
2021
-354,035.86
43,801.23
-397,837.09
-397,837.09
2022
-491,132.94
62,426.24
-553,559.18
-553,559.18
$
$
$
$
2020
-253,076.54
30,245.41
-283,321.95
-283,321.95
$
$
$
$
$
$
$
$
$
$
$
$
2020
-83,088.69
1,457,620.40
-283,321.95
1,091,209.75
$
$
$
$
2020
2021
-112,085.15
2,051,242.81
-397,837.09
1,541,320.57
2021
$
$
$
$
2022
-429,714.70
2,858,549.30
-553,559.18
1,875,275.43
2022
2020
1,091,209.75 $
2021
1,541,320.57 $
2022
1,875,275.43
1,091,209.75 $
1,541,320.57 $
1,875,275.43
$
$
2013
25,165.36 $
6,796.80 $
2014
76,707.85 $
58,339.29 $
2015
143,759.72 $
125,391.16 $
2016
236,126.71
217,758.15
$
$
$
$
$
6,796.80
15,963.05
4,421.61
-2,016.10
18,368.56
58,339.29
15,963.05
4,421.61
-2,016.10
18,368.56
125,391.16
15,963.05
4,421.61
-2,016.10
18,368.56
$
$
$
$
$
217,758.15
15,963.05
4,421.61
-2,016.10
18,368.56
$
$
25,165.35 $
-821.16 $
76,707.85 $
-842.79 $
143,759.71 $
-867.67 $
236,126.71
-896.29
$
$
$
$
$
$
-821.16
-821.16
11,537.79
12,652.14
-1,114.34
-842.79
-842.79
44,781.31
12,652.14
32,129.18
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-867.67
-867.67
92,484.32
12,652.14
79,832.18
$
$
$
$
$
$
-896.29
-896.29
154,555.18
12,652.14
141,903.04
2017
363,591.41 $
345,222.85 $
2018
538,554.96 $
520,186.40 $
2019
2020
2021
2022
779,519.08 $ 1,109,578.31 $ 1,559,689.13 $ 1,893,643.99
761,150.52 $ 1,091,209.75 $ 1,541,320.57 $ 1,875,275.43
$
$
$
$
$
345,222.85
15,963.05
4,421.61
-2,016.10
18,368.56
520,186.40
15,963.05
4,421.61
-2,016.10
18,368.56
761,150.52
15,963.05
4,421.61
-2,016.10
18,368.56
$
$
363,591.41 $
-929.19 $
$
$
$
$
$
$
-929.19
-929.19
241,152.54
12,652.14
228,500.41
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
538,554.96 $
$
360,119.77
12,652.14
347,467.63
$
$
$
$
$
$
$
$
$
$
745,495.16
12,652.14
732,843.03
$
$
$ 1,048,277.24 $ 1,460,671.40
$
12,652.14 $
12,652.14
$ 1,035,625.10 $ 1,448,019.27
PERIODO
COSTOS FIJOS
COSTOS VARIABLES
PRODUCCION (UNIDADES)
COSTO VARIABLE MEDIO
COSTOS TOTALES
INGRESOS TOTALES
PRECIO MEDIO
PUNTO DE EQUILIBRIO
UNIDADES
$
$
2013
22,326.88 $
14,033.25 $
2014
14,553.41 $
21,225.97 $
2015
11,684.68
28,032.57
$
$
10,980.88
1.28
36,360.13 $
65,551.92 $
20,460.60
1.04
35,779.38 $
122,142.41 $
33,971.24
0.83
39,717.25
202,796.01
4.67 $
5.75 $
7.23
6,579.86
3,085.32
1,823.14
PUNTO DE EQUILIBRIO
$
$
2016
10,502.08 $
42,460.60 $
2017
10,120.81 $
60,657.89 $
2018
9,940.90 $
88,265.26 $
2019
9,939.71 $
126,431.80 $
2020
9,912.34
178,754.17
$
$
52,986.79
0.80
52,962.68 $
316,312.00 $
79,492.12
0.76
70,778.71 $
474,539.25 $
116,156.13
0.76
98,206.17 $
693,410.13 $
166,563.14
0.76
136,371.50 $
994,321.78 $
235,521.92
0.76
188,666.51
1,405,980.75
7.45 $
7.82 $
7.86 $
7.86 $
7.87
1,579.69
1,433.51
1,400.90
1,398.89
1,394.83
$
$
2021
9,970.67 $
249,999.10 $
$
$
329,478.21
0.76
259,969.77 $
1,966,865.89 $
457,065.57
0.76
356,767.45 $
2,728,516.32
0.85
127,557.95
7.87 $
7.87 $
7.23
1,402.60
2022 PROMEDIO
9,966.51 $
11,891.80
346,800.94
1,401.97
2,150.07
RATIOS
ITEM
ROE Rentabilidad del Patrimonio
RENTABILIDAD DEL CAPITAL
RENTABILIDAD DE LA INVERSION
RENTABILIDAD DE LAS VENTAS
2013
-10%
-10%
-8%
2014
72%
72%
60%
2015
86%
86%
84%
ANALISIS DE SENSIBILIDAD
http://blogs.gestion.pe/deregresoalobasico/2011/03/el-analisis-de-
RATIOS
2016
92%
92%
93%
2017
95%
95%
98%
2018
96%
96%
102%
2019
98%
98%
103%
esoalobasico/2011/03/el-analisis-de-sensibilidad-pa.html
2020
98%
98%
105%
2021
99%
99%
106%
2022
99%
99%
122%
e
T.D
2.718182825
3.94
12,664.32
12.05847907
2,649.95
0.396324757
5.81552977
1,269.56
0.358917116
132.66
0.082929198
139.95
0.603675243
0.17195338
0.641082884
12.05847907
0
Node Time:
0.0000
0.2000
0.4000
2,789.90
12,796.98
160,199,063.63
51.24760952
3,125,981.19
1.000
33.82038651
134,096.86
0.689269703
21.10121612
0.501798527
0.019513105
0.000
0.029567965
299.01
0.047390634
0
51.24760952
0.000
33.82038651
1,394.64
21.10121612
0.498201473
0.019513105
12.81
0.000
0.029567965
-
0.310730297
0.047390634
-0.498201473
51.24760952
0.000
33.82038651
0
0.019513105
0.000
0.6000
0.8000
1.0000
135,790.50
3,125,994.01
160,199,063.63
e
T.D
2.718182825
3.94
1,598,038,222.13
12.05847907
334,382,412.14
0.396324757
5.81552977
160,199,063.63
0.358917116
16,739,953.90
0.082929198
17,659,763.04
0.603675243
0.17195338
0.641082884
12.05847907
0
Node Time:
0.0000
0.2000
0.4000
352,042,175.18
1,614,778,176.03
############
51.24760952
############
1.000
33.82038651
16,920,922,248.09
0.689269703
21.10121612
0.501798527
0.019513105
0.000
0.029567965
37,729,815.78
0.047390634
0
51.24760952
0.000
33.82038651
175,981,392.94
21.10121612
0.498201473
0.019513105
1,616,857.65
0.000
0.029567965
-
0.310730297
0.047390634
-0.498201473
51.24760952
0.000
33.82038651
0
0.019513105
0.000
0.6000
0.8000
1.0000
17,134,633,456.81
############
############
e
T.D
2.718182825
3.94
############
12.05847907
############
0.396324757
5.81552977
##############
0.358917116
############
0.082929198
############
0.603675243
0.17195338
0.641082884
12.05847907
0
Node Time:
0.0000
0.2000
0.4000
############
############
############
51.24760952
############
1.000
33.82038651
############
0.689269703
21.10121612
0.501798527
0.019513105
0.000
0.029567965
############
0.047390634
0
51.24760952
0.000
33.82038651
############
21.10121612
0.498201473
0.019513105
############
0.000
0.029567965
-
0.310730297
0.047390634
-0.498201473
51.24760952
0.000
33.82038651
0
0.019513105
0.000
0.6000
0.8000
1.0000
############
############
############
e
T.D
2.718182825
3.94
############
12.05847907
############
0.396324757
5.81552977
##############
0.358917116
############
0.082929198
############
0.603675243
0.17195338
0.641082884
12.05847907
0
Node Time:
0.0000
0.2000
0.4000
############
############
############
51.24760952
############
1.000
33.82038651
############
0.689269703
21.10121612
0.501798527
0.019513105
0.000
0.029567965
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