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SNACKS DE FRUTAS DESHIDRATA

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

IMPORTACIONES POR PARTIDA (TN) - 081350

2
3
4

PBI PER CAPITA (USD)


POBLACION
ARANCELES

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

PBI PER CAPITA


(USD)

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

Fuente: Trademap, Banco Mundial

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

PBI PER CAPITA


(USD)
5
2

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

CRECIMIENTO DEL PODER ADQUISITIVO


60,000.00
50,000.00
40,000.00
30,000.00

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

TIPO DE CAMBIO EURO

3.17

AO
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022

DEMANDA ISNACK PROYECTADA


19.30
19.20
19.10
19.00
18.90
18.80
18.70
18.60
18.50
18.40
18.30
18.20
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

O DEL PODER ADQUISITIVO

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

ventas (miles de euros)


93.88
90.98
91.51
91.42
91.43
91.43
91.43
91.43
91.43
91.43

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/.

288,400.21 S/. 290,099.16 S/.

289,817.04 S/.

289,844.77 S/.

289,848.74

S/.

289,845.55 S/. 289,845.55 S/. 289,837.85 S/. 289,835.28

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

BALANCE OFERTA ITEM

2012
16,588.14
14,286.90
2,301.25
0.10%
2.22
4,439

VOLUMEN DEL CONSUMO


VOLUMEN DE LA OFERTA EXPORTABLE
BALACE OFERTA - DEMANDA TM
DEMANDA DISPONIBLE (%)
DEMANDA DISPONIBLE (TN)
UNIDADES PROYECTADAS

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

BALANCE OFERTA - DEMANDA SNACKS FINLANDIA


2014
41,204.93
26,385.20
14,819.72
0.07%
10.23
20,461

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)

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

COSTOS DIRECTOS E INDIRECTOS


$
$
$
$
$
$
$
$
$
$

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

PRESUPUESTO DE GASTOS ADMINISTRATIVOS


2015
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

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

PRESUPUESTO DE GASTO DE VENTAS

$
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

COSTOS FIJOS Y VARIABLES


S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

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

MANO DE OBRA DIRECTA

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

GR. POR PAQUETE


AGUAYMANTO
SAUCO

500 GR. POR


PAQUETE
250
250
1TN

PROYECCION MATERIALES DIRECTOS


$

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

MAQUINA SELLADORA POUCHUERA

3,516.53

LAPTOP HP Pavilion dv 6000

768.64

IMPRESORA HP

134.51

SILLAS DE MADERA

9.61

SILLAS PARA ESCRITORIO

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

ESTANDERIA CROMADA CON 4 REPISAS


AJUSTABLES
BALANZA PARA MESAS DE TRABAJO/
PEDESTALES (210 A 600 KG)
BALANZA ELECTRONICA CON PEDESTAL 30 A
300KG

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

WINE, FOOD AND GOOD LIVING


Imprevistos %
TOTAL ACTIVOS TANGIBLES
TOTAL ACTIVOS INTANGIBLES

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 $

RESUMEN DE LAS INVERSIONES


DESCRIPCION
ACTIVO FIJO
ACTIVO INTANGIBLE
CAPITAL DE TRABAJO
TOTAL

$
$
$
$

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
-

INVERSION Y REINVERSION EN CAPITAL DE TRABAJO


$
$
$
$
$
$
$

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

FLUJO DE SERVICIO DE LA DEUDA


saldo
amortiz.
interes

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/

SIEMPRES SALE MENOS K EL COK POR LA DEUDA 0.25 DEL BCO


cok es el costo del accionista.quien invierte el dinero o del dueo

PRESENTA EK DESEMPEO DEL PERIODO DE UNA EMPRESA DE MANERA RESUMIDA

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

SNACKS PERU SRL.


ESTADO DE GANANCIAS Y PERDIDAS
DEL 01 AL 31 DE DICIEMBRE DEL 2013
(EXPRESADO EN DOLARES)
$
$
$
$
$
$
$
$
$
$
$
$
$
$

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

RECUPERACION DEL CAPITAL DE TRABAJO

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

CREDITO FISCAL DEL CREDITO DE INTERESES

AMORTIZACION
FLUJO DE CAJA DE LA DEUDA

2012
3,241.64

2013

$
$
$
3,241.64 $

-486.25
145.87
-480.79
-821.16

VAN flujo de caja


de la deuda

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

FLUJO DE CAJA OPERATIVO


2015
202,796.01
26,410.20
6,517.92
19,216.21
3,806.71
1,596.30
419.79
57,967.15
144,828.86
36,171.14
-4,567.14
1,596.30
419.79
178,448.96

$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$

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

FLUJO DE CAJA DE LA INVERSIONES


2015
$

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

MODULO DEL IGV


$
$
$
$

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

ESTIMACION DEL FLUJO DE CAJA ECONOMICO


$
$
$
$

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

FLUJO DE CAJA DE LA DEUDA


2015
$
$
$
$

-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

FLUJO DE CAJA FINANCIERO


2015
125,391.16 $
-867.67 $
124,523.48 $

$
$
$

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

SNACKS PERU SRL.


BALANCE GENERAL
AL 31 DE DICIEMBRE DEL 2013
(EXPRESADO EN DOLARES)
ITEM
ACTIVO
CAJAS Y BANCOS
CLIENTES
TOTAL ACTIVO CORRIENTE
ACTIVO FIJO
INTANGIBLES
DEP. y AMORT. ACUMULADA
TOTAL ACTIVO NO CORRIENTE
PASIVO Y PATRIMONIO
PASIVO
CREDITOS POR TRIBUTO
TOTAL PASIVO CORRIENTE
DEUDA A LARGO PLAZO
TOTAL PASIVO NO CORRIENTE
PATRIMONIO
CAPITAL SOCIAL
UTILIDADES ACUMULADAS

$
$

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

SNACKS PERU SRL.


BALANCE GENERAL
AL 31 DE DICIEMBRE DEL 2013
(EXPRESADO EN DOLARES)
$
$

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

$
$
$
$
$

$ 1,091,209.75 $ 1,541,320.57 $ 1,875,275.43


$
15,963.05 $
15,963.05 $
15,963.05
$
4,421.61 $
4,421.61 $
4,421.61
$
-2,016.10 $
-2,016.10 $
-2,016.10
$
18,368.56 $
18,368.56 $
18,368.56

779,519.08 $ 1,109,578.31 $ 1,559,689.14 $ 1,893,643.99


$
$
$
522,346.86
12,652.14
509,694.73

$
$
$
$
$

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

NPV Sensitivity Analysis years


1,269.56

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

NPV Sensitivity Analysis years


160,199,063.63

############
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

############

############

NPV Sensitivity Analysis years


############

############
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

############

############

NPV Sensitivity Analysis years


############

############
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

############

############

NPV Sensitivity Analysis years


############

792,516,038,534,183,000,000,000,000.00
33.82038651
############

0.689269703

21.10121612
0.501798527

0.029567965

############

0.047390634
0

33.82038651

############

21.10121612
0.498201473

3,248,538,804,190,370,000,000.00
0.029567965

0.310730297

0.047390634
-0.498201473

33.82038651
0

0.6000

0.8000

############

792,519,287,072,987,000,000,000,000.00

e
T.D

2.718182825

3.94

############
51.24760952
1.000

0.019513105
0.000

############

51.24760952
0.000

5.81552977
##############

0.358917116

############

0.019513105

0.17195338

0.000

0.641082884

51.24760952
0.000

0.019513105
0.000
1.0000

Node Time:
0.0000

0.2000

NPV Sensitivity Analysis years


############

############

############

############
33.82038651
############

0.689269703

21.10121612
############

0.501798527

12.05847907
0.396324757

0.029567965

############

0.047390634
############

0.082929198
0.603675243

33.82038651

############

21.10121612
-

0.498201473

12.05847907
0

############
0.029567965

0.310730297

0.047390634
-0.498201473

33.82038651
0

0.4000

0.6000

0.8000

############

############

############

e
T.D

2.718182825

3.94

############
51.24760952
1.000

0.019513105
0.000

############

51.24760952
0.000

5.81552977
##############

0.358917116

############

0.019513105

0.17195338

0.000

0.641082884

51.24760952
0.000

0.019513105
0.000
1.0000

Node Time:
0.0000

0.2000

NPV Sensitivity Analysis years


############

############

############

############
33.82038651
############

0.689269703

21.10121612
############

0.501798527

12.05847907
0.396324757

0.029567965

############

0.047390634
############

0.082929198
0.603675243

33.82038651

############

21.10121612
-

0.498201473

12.05847907
0

############
0.029567965

0.310730297

0.047390634
-0.498201473

33.82038651
0

0.4000

0.6000

0.8000

############

############

############

e
T.D

2.718182825

3.94

############
51.24760952
1.000

0.019513105
0.000

############

51.24760952
0.000

5.81552977
##############

0.358917116

############

0.019513105

0.17195338

0.000

0.641082884

51.24760952
0.000

0.019513105
0.000
1.0000

Node Time:
0.0000

0.2000

NPV Sensitivity Analysis years


############

############

############

############
33.82038651
############

0.689269703

21.10121612
############

0.501798527

12.05847907
0.396324757

0.029567965

############

0.047390634
############

0.082929198
0.603675243

33.82038651

############

21.10121612
-

0.498201473

12.05847907
0

############
0.029567965

0.310730297

0.047390634
-0.498201473

33.82038651
0

0.4000

0.6000

0.8000

############

############

############

e
T.D

2.718182825

3.94

############
51.24760952
1.000

0.019513105
0.000

############

51.24760952
0.000

5.81552977
##############

0.358917116

############

0.019513105

0.17195338

0.000

0.641082884

51.24760952
0.000

0.019513105
0.000
1.0000

Node Time:
0.0000

0.2000

NPV Sensitivity Analysis years


############

############

############

############
33.82038651
############

0.689269703

21.10121612
############

0.501798527

12.05847907
0.396324757

0.029567965

############

0.047390634
############

0.082929198
0.603675243

33.82038651

############

21.10121612
-

0.498201473

12.05847907
0

############
0.029567965

0.310730297

0.047390634
-0.498201473

33.82038651
0

0.4000

0.6000

0.8000

############

############

############

e
T.D

2.718182825

3.94

############
51.24760952
1.000

0.019513105
0.000

############

51.24760952
0.000

5.81552977
##############

0.358917116

############

0.019513105

0.17195338

0.000

0.641082884

51.24760952
0.000

0.019513105
0.000
1.0000

Node Time:
0.0000

0.2000

NPV Sensitivity Analysis years


############

############

############

############
33.82038651
############

0.689269703

21.10121612
############

0.501798527

12.05847907
0.396324757

0.029567965

############

0.047390634
############

0.082929198
0.603675243

33.82038651

############

21.10121612
-

0.498201473

12.05847907
0

############
0.029567965

0.310730297

0.047390634
-0.498201473

33.82038651
0

0.4000

0.6000

0.8000

############

############

############

############
51.24760952
1.000

0.019513105
0.000

51.24760952
0.000

0.019513105
0.000

51.24760952
0.000

0.019513105
0.000
1.0000

############