INVERSION TOTAL

I. ACTIVOS FIJOS
terreno
obras civiles
maquinarias y equipos
muebles y enseres
II. ACTIVOS INTANGIBLES
gastos de organizacin y administracion
estudios
III. CAPITAL DE TRABAJO

S/. 120,945.00
S/. 109,442.00
S/. 22,654.00
S/. 49,678.00
S/. 24,642.00
S/. 12,468.00
S/. 7,941.00
S/. 4,674.00
S/. 3,267.00
S/. 3,562.00

S/. 117,383.00

CONCEPTO
PAN ESPECIAL
PAN WANKA CHICO
PAN WANKA GRANDE

P.U

C.U

CARGO
ADMINISTRADOR
MAESTRO PANADERO
AYUDANTES
DESPACHADOR

N PLAZAS

S/. 2.00
S/. 1.00
S/. 1.50

1
1
2
1

S/. 0.60
S/. 0.40
S/. 0.50

SUELDO M
S/. 1,260.00
S/. 1,178.00
S/. 750.00
S/. 750.00

PRODUCCION X DIA
870
2460
950

RUBROS
CAPACIDAD UTILIZADA (EN %)
1. PRODUCTO (En unidades)
a) Pan epecial
b) Pan wanka chico
c) Pan wanka grande
2. PRECIOS DEL PRODUCTO (En soles)
a) Pan epecial
b) Pan wanka chico
c) Pan wanka grande
3. INGRESOS BRUTOS
. Ingreso Bruto a
. Ingreso Bruto b
. Ingreso Bruto c
TOTAL DE INGRESOS

1
80%

HORIZONTE DE PLANTEAMIENTO DEL PROYECTO

2
3
85%
90%

313200
885600
342000

313200
885600
342000

313200
885600
342000

S/. 2.00
S/. 1.00
S/. 1.50

S/. 2.00
S/. 1.00
S/. 1.50

S/. 2.00
S/. 1.00
S/. 1.50

S/. 626,400.00
S/. 885,600.00
S/. 513,000.00
S/. 2,025,000.00

S/. 626,400.00
S/. 885,600.00
S/. 513,000.00
S/. 2,025,000.00

S/. 626,400.00
S/. 885,600.00
S/. 513,000.00
S/. 2,025,000.00

EAMIENTO DEL PROYECTO

4
95%

5
95%

313200
885600
342000

313200
885600
342000

S/. 2.00
S/. 1.00
S/. 1.50

S/. 2.00
S/. 1.00
S/. 1.50

S/. 626,400.00
S/. 626,400.00
S/. 885,600.00
S/. 885,600.00
S/. 513,000.00
S/. 513,000.00
S/. 2,025,000.00 S/. 2,025,000.00

RUBROS
1. COSTO DIRECTO (a + b)
a) Materiales
b) Mano de obra directa
2. COSTOS INDIRECTOS (a + b + c)
a) Mano de obra indirecta
b) Gastos indirectos
c) Depreciacin y amortizacin
3. GASTOS DE ADMINISTRACIN Y VENTAS (a + b)
a) Sueldos
b) Otros gastos de administracin y ventas
4. GASTOS FINANCIEROS
TOTAL GENERAL
COSTO UNITARIO PROMEDIO

1
S/. 731,160.00
S/. 713,160.00
S/. 18,000.00
S/. 215,081.50
S/. 14,136.00
S/. 162,000.00
S/. 38,945.50
S/. 125,370.00
S/. 24,120.00
S/. 101,250.00
S/. 1,071,611.50
S/. 1.89

HORIZONTE DE PLANTEAMIENTO
2
S/. 731,160.00
S/. 713,160.00
S/. 18,000.00
S/. 215,081.50
S/. 14,136.00
S/. 162,000.00
S/. 38,945.50
S/. 125,370.00
S/. 24,120.00
S/. 101,250.00
S/. 1,071,611.50
S/. 1.89

HORIZONTE DE PLANTEAMIENTO DEL PROYECTO

3
4
S/. 731,160.00
S/. 731,160.00
S/. 713,160.00
S/. 713,160.00
S/. 18,000.00
S/. 18,000.00
S/. 215,081.50
S/. 215,081.50
S/. 14,136.00
S/. 14,136.00
S/. 162,000.00
S/. 162,000.00
S/. 38,945.50
S/. 38,945.50
S/. 125,370.00
S/. 125,370.00
S/. 24,120.00
S/. 24,120.00
S/. 101,250.00
S/. 101,250.00
S/. 1,071,611.50
S/. 1.89

S/. 1,071,611.50
S/. 1.89

5
S/. 731,160.00
S/. 713,160.00
S/. 18,000.00
S/. 215,081.50
S/. 14,136.00
S/. 162,000.00
S/. 38,945.50
S/. 125,370.00
S/. 24,120.00
S/. 101,250.00

COSTO MATERIALES
CONCEPTO
PAN ESPECIAL
PAN WANKA CHICO
PAN WANKA GRANDE

MANO
AYUDANTES
MANO

S/. 1,071,611.50
S/. 1.89
MAESTRO PANADERO

ADMINISTRADOR
DESPACHADOR

GASTOS INDIRECTOS
otros gastos de
adminitsracion y ventas
= 5% de IB

COSTO MATERIALES
CU
CANT.
TOTAL
S/. 0.60
313200 S/. 187,920.00
S/. 0.40
885600 S/. 354,240.00
S/. 0.50
342000 S/. 171,000.00
S/. 713,160.00

MANO DE OBRA DIRECTA

CANT.
SUELDO M
SUELDO A
TOTAL
2
S/. 750.00
S/. 9,000.00 S/. 18,000.00
MANO DE OBRA INDIRECTA
CANT.
SUELDO M
SUELDO A
TOTAL
1 S/. 1,178.00 S/. 14,136.00 S/. 14,136.00

CANT.

SUELDOS
SUELDO M
SUELDO A
TOTAL
1 S/. 1,260.00 S/. 15,120.00 S/. 15,120.00
1
S/. 750.00
S/. 9,000.00 S/. 9,000.00
S/. 24,120.00

S/. 162,000.00

S/. 101,250.00

RUBROS
CAPACIDAD UTILIZADA
1. INGRESOS BRUTOS
2. COSTOS DE PRODUCCION
Costos directos
Costos indirectos
3. UTILIDAD BRUTA (1-2)
4. GASTOS DE ADMINISTRACION Y VENTAS
5. UTILIDAD OPERACIN (3-4)
6. INTERESES
7. UTILIDAD IMPONIBLE (5-6)
8 IMPUESTO RENTA
9. UTILIDAD NETA (7-8)
10. DIVIDENDOS
11. UTILIDAD DESPUES DE DIVIDENDOS
UTILIDAD ACUMULADA

HORIZONTE DE PLANTEAMIENTO DEL PROYECTO

2
3

S/. 2,025,000.00
S/. 946,241.50
S/. 731,160.00
S/. 215,081.50
S/. 1,078,758.50
S/. 125,370.00
S/. 953,388.50

S/. 2,025,000.00
S/. 946,241.50
S/. 731,160.00
S/. 215,081.50
S/. 1,078,758.50
S/. 125,370.00
S/. 953,388.50

S/. 2,025,000.00
S/. 946,241.50
S/. 731,160.00
S/. 215,081.50
S/. 1,078,758.50
S/. 125,370.00
S/. 953,388.50

S/. 953,388.50
S/. 286,016.55
S/. 667,371.95
S/. 200,211.59
S/. 467,160.37
S/. 467,160.37

S/. 953,388.50
S/. 286,016.55
S/. 667,371.95
S/. 200,211.59
S/. 467,160.37
S/. 467,160.37

S/. 953,388.50
S/. 286,016.55
S/. 667,371.95
S/. 200,211.59
S/. 467,160.37
S/. 467,160.37

AMIENTO DEL PROYECTO

4

S/. 2,025,000.00
S/. 946,241.50
S/. 731,160.00
S/. 215,081.50
S/. 1,078,758.50
S/. 125,370.00
S/. 953,388.50

S/. 2,025,000.00
S/. 946,241.50
S/. 731,160.00
S/. 215,081.50
S/. 1,078,758.50
S/. 125,370.00
S/. 953,388.50

S/. 953,388.50
S/. 286,016.55
S/. 667,371.95
S/. 200,211.59
S/. 467,160.37
S/. 467,160.37

S/. 953,388.50
S/. 286,016.55
S/. 667,371.95
S/. 200,211.59
S/. 467,160.37
S/. 467,160.37

PRESTAMO
INTERES
TIEMPO

DIVIDENDOS

30%

S/. 84,661.50
12.20%
8

RUBROS
1. ACTIVO CORRIENTE
Efectivo
Existencias
2. PASIVO CORRIENTE
Cuentas por pagar
CAPITAL DE TRABAJO NETO (1-2)
CAPITAL DE TRABAJO INCREMENTAL

S/. 3,562.00

1
S/. 283,500.00
S/. 121,500.00
S/. 162,000.00
S/. 118,860.00
S/. 118,860.00
S/. 164,640.00
S/. 161,078.00

HORIZONTE DE PLANTEAMIENT
2
S/. 283,500.00
S/. 121,500.00
S/. 162,000.00
S/. 118,860.00
S/. 118,860.00
S/. 164,640.00
S/. 161,078.00

ORIZONTE DE PLANTEAMIENTO DEL PROYECTO

3
4
S/. 283,500.00
S/. 283,500.00
S/. 121,500.00
S/. 121,500.00
S/. 162,000.00
S/. 162,000.00
S/. 118,860.00
S/. 118,860.00
S/. 118,860.00
S/. 118,860.00
S/. 164,640.00
S/. 164,640.00
S/. 161,078.00
S/. 161,078.00

5
S/. 283,500.00
S/. 121,500.00
S/. 162,000.00
S/. 118,860.00
S/. 118,860.00
S/. 164,640.00
S/. 161,078.00

efectivo
EXISTENCIAS

COSTOS DE PRO
PAN ESPECIA
PAN WANKA CHIKO
PAN WANKA GRANDE

6%
8%

COSTOS DE PRODUCCION
PRODUCION M
COSTO U
MESES
26100
S/. 0.60
73800
S/. 0.40
28500
S/. 0.50

2
2
2

TOTAL
S/. 31,320.00
S/. 59,040.00
S/. 28,500.00
S/. 118,860.00

RUBROS
I. ACTIVOS FIJOS
1. Terrenos
2. Obras civiles
3. Maquinaria y equipo
4. Muebles y enseres
II. ACTIVOS NOMINALES
1. Gastos de Organiz. Y Adm.
2. Estudios
TOTAL DEPRECIACION Y
AMORTIZACION (I + II)
DEPRECIAC. Y AMORT.
ACUMULADA

VALOR EN LIBROS
VIDA UTIL ACTIVO
(1)
S/. 109,442.00
50%
S/. 22,654.00
0%
S/. 49,678.00
20%
S/. 24,642.00
10%
S/. 12,468.00
20%
S/. 7,941.00
20%
S/. 4,674.00
10%
S/. 3,267.00
10%

DEPRECIACIO
1
S/. 14,893.40
S/. 0.00
S/. 9,935.60
S/. 2,464.20
S/. 2,493.60
S/. 794.10
S/. 467.40
S/. 326.70

2
S/. 14,893.40
S/. 0.00
S/. 9,935.60
S/. 2,464.20
S/. 2,493.60
S/. 794.10
S/. 467.40
S/. 326.70

S/. 15,687.50

S/. 15,687.50

DEPRECIACION ANUAL
3
4
S/. 14,893.40
S/. 14,893.40
S/. 0.00
S/. 0.00
S/. 9,935.60
S/. 9,935.60
S/. 2,464.20
S/. 2,464.20
S/. 2,493.60
S/. 2,493.60
S/. 794.10
S/. 794.10
S/. 467.40
S/. 467.40
S/. 326.70
S/. 326.70
S/. 15,687.50

S/. 15,687.50

5
S/. 14,893.40
S/. 0.00
S/. 9,935.60
S/. 2,464.20
S/. 2,493.60
S/. 794.10
S/. 467.40
S/. 326.70
S/. 15,687.50

DA (2)

VL (1-2)

S/. 0.00
S/. 49,678.00
S/. 12,321.00
S/. 12,468.00

S/. 22,654.00
S/. 0.00
S/. 12,321.00
S/. 0.00

S/. 2,337.00
S/. 1,633.50

S/. 2,337.00
S/. 1,633.50
S/. 38,945.50
S/. 38,945.50

RUBROS
1. INTERESES
2. GANANCIA IMPOSITIVA
3. IMPUESTOS A LA RENTA
4. IMPUESTO CORREGIDO (2+3)

HORIZONTE DE PLANTEAMIENTO DEL PROYECTO

2
3
4

DEL PROYECTO
5

RUBROS
1. FUENTES
Utilidad neta
Depreciacion
Aporte propio
financiamiento
2. USOS
Inv. Fija y Nominal
Inversion capital de trabajo
Dividendos
Amortizacion prestamo
3. SALDO DE CAJA (1-2)
saldo caja acumulado
4. RECURSOS
Utilidad neta
Depreciacion
Interes prestamo
5. DEUDA
Amortizacion prestamo
Interes prestamo
6. INDICE DE COBERTURA(4/5)

HORIZONTE DE PLANTEAMIENTO DEL PROYEC

1
2
3
S/. 827,262.45 S/. 827,262.45 S/. 827,262.45
S/. 667,371.95 S/. 667,371.95 S/. 667,371.95
S/. 38,945.50 S/. 38,945.50 S/. 38,945.50
S/. 36,283.50 S/. 36,283.50 S/. 36,283.50
S/. 84,661.50 S/. 84,661.50 S/. 84,661.50
S/. 313,215.59 S/. 313,215.59 S/. 313,215.59
S/. 109,442.00 S/. 109,442.00 S/. 109,442.00
S/. 3,562.00
S/. 3,562.00
S/. 3,562.00
S/. 200,211.59 S/. 200,211.59 S/. 200,211.59
S/. 514,046.87
S/. 514,046.87
S/. 706,317.45
S/. 667,371.95
S/. 38,945.50

S/. 514,046.87
S/. 514,046.87
S/. 706,317.45
S/. 667,371.95
S/. 38,945.50

S/. 514,046.87
S/. 514,046.87
S/. 706,317.45
S/. 667,371.95
S/. 38,945.50

S/. 0.00

S/. 0.00

S/. 0.00

#DIV/0!

#DIV/0!

#DIV/0!

TEAMIENTO DEL PROYECTO

4
S/. 827,262.45
S/. 667,371.95
S/. 38,945.50
S/. 36,283.50
S/. 84,661.50
S/. 313,215.59
S/. 109,442.00
S/. 3,562.00
S/. 200,211.59

5
S/. 827,262.45
S/. 667,371.95
S/. 38,945.50
S/. 36,283.50
S/. 84,661.50
S/. 313,215.59
S/. 109,442.00
S/. 3,562.00
S/. 200,211.59

S/. 514,046.87
S/. 514,046.87
S/. 706,317.45
S/. 667,371.95
S/. 38,945.50

S/. 514,046.87
S/. 514,046.87
S/. 706,317.45
S/. 667,371.95
S/. 38,945.50

S/. 0.00

S/. 0.00

#DIV/0!

#DIV/0!

APORTE PROPIO
FINANCIAMIENTO

S/. 36,283.50
S/. 84,661.50

RUBROS
UTILIDAD DE OPERACIN
DEPRECIACION Y AMORTIZACION
VALOR RESIDUAL
RECUP. CAPITAL DE TRABAJO
ACTIVO FIJO
ACTIVO NOMINAL
CAMBIO EN CAPITAL DE TRABAJO
FLUJO NETO ECONOMICO
IMPUESTOS CORREGIDOS
FLUJO NETO ECONOMICO
GANACIA IMPOSITIVA
PRESTAMO
Principal
Intereses
FLUJO NETO FINANCIERO
Aporte de socios
Dividendos
FLUJO NETO DE ACCIONISTAS
SALDO DE CAJA
SALDO DE CAJA ACUMULADO

HORIZONTE DE PLANTEAMIENTO DEL PROYECTO

2
3
4

DEL PROYECTO
5

RUBROS
ACTIVO
Activo corriente
Exdente de caja 1
Efectivo para operacin 2
Existencias 3
Total activo corriente
Activo fijo
Activo fijo y nominal 4
(-) Depreciacion y amortizacion carga diferida
Activo fijo neto
TOTAL ACTIVO
PASIVO
Pasivo corriente
Cuentas por pagar 5
Pasivo no corriente
Deuda a largo palzo 6
TOTAL PASIVO
PATRIMONIO
Capital social
Utilidades retenidas 8
TOTAL PATRIMONIO
TOTAL PASIVO Y PATRIMONIO

HORIZONTE DE PLANTEAMIENTO DEL PROYECTO

2
3

S/. 283,500.00 S/. 283,500.00 S/. 283,500.00

S/. 121,500.00 S/. 121,500.00 S/. 121,500.00
S/. 162,000.00 S/. 162,000.00 S/. 162,000.00
S/. 567,000.00 S/. 567,000.00 S/. 567,000.00
S/. 117,383.00 S/. 117,383.00 S/. 117,383.00
S/. 38,945.50 S/. 38,945.50 S/. 38,945.50
S/. 78,437.50 S/. 78,437.50 S/. 78,437.50
S/. 645,437.50 S/. 645,437.50 S/. 645,437.50
S/. 118,860.00 S/. 118,860.00 S/. 118,860.00
S/. 118,860.00 S/. 118,860.00 S/. 118,860.00

S/. 36,283.50 S/. 36,283.50 S/. 36,283.50

S/. 467,160.37 S/. 467,160.37 S/. 467,160.37

TEAMIENTO DEL PROYECTO

4

S/. 283,500.00 S/. 283,500.00

S/. 121,500.00 S/. 121,500.00
S/. 162,000.00 S/. 162,000.00
S/. 567,000.00 S/. 567,000.00
S/. 117,383.00 S/. 117,383.00
S/. 38,945.50 S/. 38,945.50
S/. 78,437.50 S/. 78,437.50
S/. 645,437.50 S/. 645,437.50
S/. 118,860.00 S/. 118,860.00
S/. 118,860.00 S/. 118,860.00

S/. 36,283.50 S/. 36,283.50

S/. 467,160.37 S/. 467,160.37