Documente Academic
Documente Profesional
Documente Cultură
(NUEVOS SOLES)
PRODUCTO:
UNIDAD DE COSTEO:
CEVICHE PESCADO/MIXTO
10 Unidades
Unidad de
Costo
Cantidad
Total Parcial
Medida
Unitario
MATERIA PRIMA, MATERIALES E INSUMOS
Pescado y complementos
1.0
70.00
70.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TOTAL MATERIA PRIMA, MATERIALES E INSUMOS
70.00
Componentes de Costo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ENVOLTURA Y EMBALAJE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
70.00
7.00
COSTOS DE PRODUCCIN
(NUEVOS SOLES)
PRODUCTO:
UNIDAD DE COSTEO:
10 Unidades
Unidad de
Costo
Cantidad
Total Parcial
Medida
Unitario
MATERIA PRIMA, MATERIALES E INSUMOS
Pescado y complementos
1.0
120.00
120.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Otros
0.00
TOTAL MATERIA PRIMA, MATERIALES E INSUMOS
120.00
Componentes de Costo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ENVOLTURA Y EMBALAJE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
120.00
12.00
COSTOS DE PRODUCCIN
(NUEVOS SOLES)
PRODUCTO:
UNIDAD DE COSTEO:
10 Unidades
Unidad de
Costo
Cantidad
Total Parcial
Medida
Unitario
MATERIA PRIMA, MATERIALES E INSUMOS
Pescado y complementos
1.0
70.00
70.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Otros
0.00
TOTAL MATERIA PRIMA, MATERIALES E INSUMOS
70.00
Componentes de Costo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ENVOLTURA Y EMBALAJE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
70.00
7.00
COSTOS DE PRODUCCIN
(NUEVOS SOLES)
PRODUCTO:
UNIDAD DE COSTEO:
10 Unidades
Componentes de
Unidad de
Costo
Cantidad
Costo
Medida
Unitario
MATERIA PRIMA, MATERIALES E INSUMOS
Cecina y complementos
1.0
60.00
Otros
TOTAL MATERIA PRIMA, MATERIALES E INSUMOS
Total
Parcial
60.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
60.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ENVOLTURA Y EMBALAJE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
60.00
6.00
ESTRUCTURA DE COSTOS
(Mensual - Primer ao - En Soles)
CONCEPTOS
I. COSTOS DE PRODUCCIN
1.1 CEVICHE PESCADO/MIXTO
1.2 CEVICHE ESPECIAL A LA CREMA
1.3 SUDADO DE CORVINA
1.4 CORVINA FRITA
1.5 SUDADO DE MERO
1.6 ARROZ CON MARISCOS
1.7 REVENTADO DE CANGREJOS
1.8 TOLLO APANADO
1.9 CHICHARRN DE PESCADO
1.10 CHICHARRN MIXTO
1.11 PATO / CUY / CABRITO
1.12 Otros
Unidad de
Medida
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Unidad
Cantidad
Costo
Unitario
430
375
250
250
150
200
200
200
350
100
500
1,500.00
50.00
60.00
50.00
50.00
325.83
943.70
20.00
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
TOLLO APANADO
CHICHARRN DE PESCADO
CHICHARRN MIXTO
PATO / CUY / CABRITO
Otros
46.60%
46.60%
46.60%
46.60%
46.60%
46.60%
46.60%
75.92%
75.92%
119.90%
46.60%
89 Unidad
77 Unidad
52 Unidad
52 Unidad
31 Unidad
42 Unidad
42 Unidad
28 Unidad
48 Unidad
10 Unidad
103 Unidad
Punto de Equilibrio
Punto de Equilibrio
Punto de Equilibrio
Punto de Equilibrio
Punto de Equilibrio
Punto de Equilibrio
Punto de Equilibrio
Total
Parcial
Total
General
COSTO VARIABLE
CVT
CVU
COSTO FIJO
CFT
COSTO TOTAL
CFU
CT
CTU
27,211.00
3096.00
3375.00
3750.00
3750.00
1980.00
1440.00
1440.00
1200.00
2100.00
480.00
3600.00
1000.00
3096.00
3375.00
3750.00
3750.00
1980.00
1440.00
1440.00
1200.00
2100.00
480.00
3600.00
1000.00
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
423.77
461.96
513.29
513.29
271.01
197.10
197.10
164.25
287.44
65.70
492.75
136.88
3,724.53
2999.53
725.00
600.00
35.00
40.00
50.00
COSTOS FIJOS
3,724.53
0.99
1.23
2.05
2.05
1.81
0.99
0.99
0.82
0.82
0.66
0.99
3519.77
3836.96
4263.29
4263.29
2251.01
1637.10
1637.10
1364.25
2387.44
545.70
4092.75
1136.88
8.19
10.23
17.05
17.05
15.01
8.19
8.19
6.82
6.82
5.46
8.19
PRECIO DE VENTA
PVU
12.00
15.00
25.00
25.00
22.00
12.00
12.00
12.00
12.00
12.00
12.00
VENTAS
5,160.00
5,625.00
6,250.00
6,250.00
3,300.00
2,400.00
2,400.00
2,400.00
4,200.00
1,200.00
6,000.00
2,000.00
47,185.00
ASPECTOS FINANCIEROS
PLAN DE INVERSIN
(En soles)
RUBRO
APORTE PROPIO
ACTIVO FIJO
Local e Infraestructura
Muebles y enseres
Herramientas (Utensilios)
Maquinaria y Equipo
Computadoras
Otros (Equipamiento de cocina)
CAPITAL DE TRABAJO
Mercadera
Materia Prima
Insumos
Mano de Obra
FINANCIAMIENTO
68,600.00
55,000.00
4,000.00
600.00
9,000.00
30,945.60
30,945.60
7,852.75
7,852.75
6,802.75
1,050.00
950.00
50.00
400.00
200.00
300.00
1,050.00
TOTALES
950.00
50.00
400.00
200.00
300.00
77,402.75
30,945.60
71.44%
Tipo de cambio:
99,545.60
55,000.00
4,000.00
600.00
9,000.00
30,945.60
6,802.75
ACTIVO INTANGIBLE
Gastos de Constitucin Legal
Patentes y Licencias
Gastos de Puesta en Marcha
Gastos de Capacitacin
Costo del Estudio del Proyecto
TOTAL
108,348.35
28.56%
2.80 Soles / US $
108,348.35
ACTIVO FIJO
APORTE PROPIO
FINANCIAMIENTO
TOTAL
Terreno
-
INVERSIONES EN SOLES:
Infraestructura
55,000.00
Bao
Sombras
INVERSION EN EQUIPAMIENTO DE COCINA
S/.
30,945.60
3 aos
1 Ao
18 Meses
2 Aos
S/.
S/.
420,673 S/.
420,673 S/.
420,673 S/.
420,673
111.32%
111.32%
111.32%
111.32%
419,879 S/.
421,593 S/.
421,489 S/.
420,728
134.12%
127.08%
129.99%
131.26%
OCHERO"
ESCENARIO ESCENARIO
4
5
4 Aos
S/. 1,082.06 S/.
S/.
S/.
5 Aos
967.25
420,673 S/.
420,673
111.32%
111.32%
419,051 S/.
418,252
136.05%
137.36%
Impuesto a la Renta =
9,000.00
600.00
4,000.00
55,000.00
30,945.60
99,545.60
Presupuesto de Depreciacin
(Nuevos Soles)
ITEM
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
TOTAL
%
Deprec.
20%
20%
10%
10%
3%
10%
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1
566,220.00
2
594,531.00
566,220.00
594,531.00
Presupuesto de Ventas
(Nuevos Soles)
0
Ventas Netas
Ingresos Brutos
Descuentos
Otros Ingresos
27211.00
27211.00
28571.55
1360.55
1
566,220.00
(371,226.40)
(7,004.56)
187,989.04
(56,396.71)
131,592.33
7,004.56
2
594,531.00
(387,553.00)
(7,004.56)
199,973.44
(59,992.03)
139,981.41
7,004.56
138,596.89
146,985.97
Flujo de capitales
(Nuevos Soles)
0
(99,545.60)
(950.00)
(27,211.00)
(1,360.55)
(1,431.00)
Flujo de capitales
(127,706.60)
(1,360.55)
(1,431.00)
(127,706.60)
137,236.34
145,554.97
Estructura de financiamiento
(Nuevos Soles)
Rubro
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
Capital de Trabajo
Activo Intangible
Total Inversin
Inversin
Entidad
Financiera
Aporte Propio
9,000
0
600
4,000
55,000
30,946
7,853
950
0
0
0
0
0
30,946
0
0
9,000
0
600
4,000
55,000
0
7,853
950
108,348
30,946
77,403
100%
28.56%
71.44%
1.25%
0.10%
R=
Relacin deuda/capital
Prima por riesgo
Tasa de inters
Costo Oportunidad de Capital
0.40
10%
32.15% anual
11.38% anual
* Tasa de Inters en Soles para crditos empresariales de acuerdo a Caja Trujillo (www.cajatrujillo.com.pe/)
Tasa de ahorro pasiva: 1.25%* (Tasa Efectivas Anuales a 360 das)
AO
30,389.45
29,820.24
29,237.65
28,641.37
28,031.07
27,406.43
26,767.12
26,112.78
25,443.06
24,757.61
24,056.04
23,337.99
22,603.07
21,850.87
21,081.00
20,293.04
19,486.56
18,661.13
17,816.29
16,951.61
16,066.61
15,160.80
14,233.72
13,284.84
727.22
714.15
700.78
687.08
673.07
658.73
644.05
629.03
613.65
597.91
581.80
565.32
548.44
531.17
513.50
495.40
476.89
457.93
438.54
418.68
398.36
377.57
356.28
334.49
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
25
26
27
28
29
30
31
32
33
34
35
36
CPPC
12,313.67
11,319.67
10,302.32
9,261.06
8,195.32
7,104.55
5,988.14
4,845.49
3,675.99
2,479.01
1,253.90
0.00
D / (D+C)
28.56%
312.19
289.37
266.01
242.10
217.63
192.59
166.96
140.72
113.87
86.39
58.26
29.47
Kd
32.15%
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
1,283.37
(1-t)
70%
14.55%
420,673
111.32%
Prstamos
Pago de Principal (amortizacin)
Pago de Intereses
Escudo Fiscal
7,607.61
7,792.80
2,337.84
10,053.15
5,347.25
1,604.18
30,945.60
(13,062.57)
(13,796.23)
0
(127,706.60)
30,945.60
1
137,236.34
(13,062.57)
2
145,554.97
(13,796.23)
(96,761.00)
124,173.77
131,758.74
419,879
134.12%
Impuesto a la Renta =
30%
Valor de
Rescate
2,700.00
240.00
1,600.00
9,283.68
13,823.68
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
Valor en libros
300.00
2,000.00
46,750.00
15,472.80
64,522.80
3
624,297.00
4
655,476.00
5
688,253.00
624,297.00
655,476.00
688,253.00
30002.55
1431.00
31500.75
1498.20
33076.15
1575.40
3
624,297.00
(404,725.00)
(7,004.56)
212,567.44
(63,770.23)
148,797.21
7,004.56
4
655,476.00
(422,703.40)
(7,004.56)
225,768.04
(67,730.41)
158,037.63
7,004.56
5
688,253.00
(441,608.20)
(7,004.56)
239,640.24
(71,892.07)
167,748.17
7,004.56
155,801.77
165,042.19
174,752.73
(1,498.20)
(1,575.40)
62,109.57
(1,498.20)
(1,575.40)
62,109.57
154,303.57
163,466.79
236,862.29
Desde
300
CAPITAL DE TRABAJO
Hasta
TEA *
2,000
60.84%
ACTIVO FIJ
TEM
4.04%
Desde
300
ajatrujillo.com.pe/)
2,001
5,001
13,501
20,001
30,001
5,000
13,500
20,000
30,000
50,000
53.40%
43.08%
36.55%
30.45%
28.17%
3.63%
3.03%
2.63%
2.24%
2.09%
2,001
5,001
13,501
20,001
30,001
50,001
165,000
25.93%
1.94%
50,001
95,001
300,000
24.90%
1.87%
95,001
165,001
50,000
24.16%
1.82%
165,001
300,001
a ms
23.58%
1.78%
300,001
NSUAL)
Amortizacin
556.15
569.21
582.59
596.28
610.29
624.64
639.32
654.34
669.72
685.46
701.56
718.05
734.92
752.19
769.87
787.96
806.48
825.43
844.83
864.68
885.00
905.80
927.09
948.87
Saldo Inicial
30,945.60
30,389.45
29,820.24
29,237.65
28,641.37
28,031.07
27,406.43
26,767.12
26,112.78
25,443.06
24,757.61
24,056.04
23,337.99
22,603.07
21,850.87
21,081.00
20,293.04
19,486.56
18,661.13
17,816.29
16,951.61
16,066.61
15,160.80
14,233.72
971.17
994.00
1,017.35
1,041.26
1,065.73
1,090.78
1,116.41
1,142.65
1,169.50
1,196.98
1,225.11
1,253.90
13,284.84
12,313.67
11,319.67
10,302.32
9,261.06
8,195.32
7,104.55
5,988.14
4,845.49
3,675.99
2,479.01
1,253.90
+
+
C / (D+C)
71.44%
Ke
11.38%
13,284.84
2,115.56
634.67
(14,765.74)
3
154,303.57
(14,765.74)
4
163,466.79
-
5
236,862.29
-
139,537.83
163,466.79
236,862.29
14.55%
TEM
4.10%
5,000
13,500
20,000
30,000
50,000
54.47%
44.08%
40.76%
34.49%
32.15%
3.69%
3.09%
2.89%
2.50%
2.35%
165,000
30.60%
2.25%
300,000
28.32%
2.10%
50,000
27.42%
2.04%
a ms
26.68%
1.99%
Impuesto a la Renta =
9,000.00
600.00
4,000.00
55,000.00
30,945.60
99,545.60
Presupuesto de Depreciacin
(Nuevos Soles)
ITEM
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
TOTAL
%
Deprec.
20%
20%
10%
10%
3%
10%
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1
566,220.00
2
594,531.00
566,220.00
594,531.00
Presupuesto de Ventas
(Nuevos Soles)
0
Ventas Netas
Ingresos Brutos
Descuentos
Otros Ingresos
27211.00
27211.00
28571.55
1360.55
1
566,220.00
(371,226.40)
(7,004.56)
187,989.04
(56,396.71)
131,592.33
7,004.56
2
594,531.00
(387,553.00)
(7,004.56)
199,973.44
(59,992.03)
139,981.41
7,004.56
138,596.89
146,985.97
Flujo de capitales
(Nuevos Soles)
0
(99,545.60)
(950.00)
(27,211.00)
(1,360.55)
(1,431.00)
Flujo de capitales
(127,706.60)
(1,360.55)
(1,431.00)
(127,706.60)
137,236.34
145,554.97
Estructura de financiamiento
(Nuevos Soles)
Rubro
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
Capital de Trabajo
Activo Intangible
Total Inversin
Inversin
Entidad
Financiera
Aporte Propio
9,000
0
600
4,000
55,000
30,946
7,853
950
0
0
0
0
0
30,946
0
0
9,000
0
600
4,000
55,000
0
7,853
950
108,348
30,946
77,403
100%
28.56%
71.44%
1.25%
0.10%
R=
Relacin deuda/capital
Prima por riesgo
Tasa de inters
Costo Oportunidad de Capital
0.40
10%
32.15% anual
11.38% anual
* Tasa de Inters en Soles para crditos empresariales de acuerdo a Caja Trujillo (www.cajatrujillo.com.pe/)
Tasa de ahorro pasiva: 1.25%* (Tasa Efectivas Anuales a 360 das)
AO
1
2
3
4
5
6
7
8
9
10
11
12
CPPC
28,683.36
26,367.95
23,998.13
21,572.63
19,090.12
16,549.27
13,948.71
11,287.04
8,562.83
5,774.59
2,920.83
0.00
D / (D+C)
28.56%
727.22
674.06
619.65
563.96
506.96
448.62
388.91
327.79
265.25
201.23
135.70
68.64
Kd
32.15%
14.55%
420,673
111.32%
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
2,989.46
(1-t)
70%
0
30,945.60
Prstamos
Pago de Principal (amortizacin)
Pago de Intereses
Escudo Fiscal
30,945.60
4,927.97
1,478.39
30,945.60
(34,395.18)
0
(127,706.60)
30,945.60
1
137,236.34
(34,395.18)
2
145,554.97
-
(96,761.00)
102,841.16
145,554.97
421,593
127.08%
Impuesto a la Renta =
30%
Valor de
Rescate
2,700.00
240.00
1,600.00
9,283.68
13,823.68
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
Valor en libros
300.00
2,000.00
46,750.00
15,472.80
64,522.80
3
624,297.00
4
655,476.00
5
688,253.00
624,297.00
655,476.00
688,253.00
30002.55
1431.00
31500.75
1498.20
33076.15
1575.40
3
624,297.00
(404,725.00)
(7,004.56)
212,567.44
(63,770.23)
148,797.21
7,004.56
4
655,476.00
(422,703.40)
(7,004.56)
225,768.04
(67,730.41)
158,037.63
7,004.56
5
688,253.00
(441,608.20)
(7,004.56)
239,640.24
(71,892.07)
167,748.17
7,004.56
155,801.77
165,042.19
174,752.73
(1,498.20)
(1,575.40)
62,109.57
(1,498.20)
(1,575.40)
62,109.57
154,303.57
163,466.79
236,862.29
Desde
300
CAPITAL DE TRABAJO
Hasta
TEA *
2,000
60.84%
ACTIVO FIJ
TEM
4.04%
Desde
300
ajatrujillo.com.pe/)
2,001
5,001
13,501
20,001
30,001
5,000
13,500
20,000
30,000
50,000
53.40%
43.08%
36.55%
30.45%
28.17%
3.63%
3.03%
2.63%
2.24%
2.09%
2,001
5,001
13,501
20,001
30,001
50,001
165,000
25.93%
1.94%
50,001
95,001
300,000
24.90%
1.87%
95,001
165,001
50,000
24.16%
1.82%
165,001
300,001
a ms
23.58%
1.78%
300,001
NSUAL)
Amortizacin
2,262.24
2,315.41
2,369.82
2,425.51
2,482.51
2,540.85
2,600.56
2,661.67
2,724.22
2,788.24
2,853.76
2,920.83
+
+
Saldo Inicial
30,945.60
28,683.36
26,367.95
23,998.13
21,572.63
19,090.12
16,549.27
13,948.71
11,287.04
8,562.83
5,774.59
2,920.83
C / (D+C)
71.44%
Ke
11.38%
14.55%
3
154,303.57
-
4
163,466.79
-
5
236,862.29
-
154,303.57
163,466.79
236,862.29
TEM
4.10%
5,000
13,500
20,000
30,000
50,000
54.47%
44.08%
40.76%
34.49%
32.15%
3.69%
3.09%
2.89%
2.50%
2.35%
165,000
30.60%
2.25%
300,000
28.32%
2.10%
50,000
27.42%
2.04%
a ms
26.68%
1.99%
Impuesto a la Renta =
9,000.00
600.00
4,000.00
55,000.00
30,945.60
99,545.60
Presupuesto de Depreciacin
(Nuevos Soles)
ITEM
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
TOTAL
%
Deprec.
20%
20%
10%
10%
3%
10%
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1
566,220.00
2
594,531.00
566,220.00
594,531.00
0.00
0.00
Presupuesto de Ventas
(Nuevos Soles)
0
Ventas Netas
Ingresos Brutos
Descuentos
Otros Ingresos
27211.00
27211.00
28571.55
1360.55
1
566,220.00
(371,226.40)
(7,004.56)
187,989.04
(56,396.71)
131,592.33
7,004.56
2
594,531.00
(387,553.00)
(7,004.56)
199,973.44
(59,992.03)
139,981.41
7,004.56
138,596.89
146,985.97
Flujo de capitales
(Nuevos Soles)
0
(99,545.60)
(950.00)
(27,211.00)
(1,360.55)
(1,431.00)
Flujo de capitales
(127,706.60)
(1,360.55)
(1,431.00)
(127,706.60)
137,236.34
145,554.97
Estructura de financiamiento
(Nuevos Soles)
Rubro
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
Capital de Trabajo
Activo Intangible
Total Inversin
Inversin
Entidad
Financiera
Aporte Propio
9,000
0
600
4,000
55,000
30,946
7,853
950
0
0
0
0
0
30,946
0
0
9,000
0
600
4,000
55,000
0
7,853
950
108,348
30,946
77,403
100%
28.56%
71.44%
1.25%
0.10%
R=
Relacin deuda/capital
Prima por riesgo
Tasa de inters
Costo Oportunidad de Capital
0.40
10%
32.15% anual
11.38% anual
* Tasa de Inters en Soles para crditos empresariales de acuerdo a Caja Trujillo (www.cajatrujillo.com.pe/)
Tasa de ahorro pasiva: 1.25%* (Tasa Efectivas Anuales a 360 das)
AO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
CPPC
29,544.62
28,110.72
26,643.13
25,141.05
23,603.66
22,030.15
20,419.66
18,771.33
17,084.25
15,357.54
13,590.24
11,781.41
9,930.08
8,035.24
6,095.87
4,110.92
2,079.33
0.00
D / (D+C)
28.56%
14.55%
727.22
694.30
660.60
626.11
590.81
554.69
517.71
479.86
441.13
401.48
360.90
319.37
276.86
233.36
188.83
143.25
96.61
48.86
Kd
32.15%
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
2,128.20
(1-t)
70%
420,673
111.32%
Prstamos
Pago de Principal (amortizacin)
Pago de Intereses
Escudo Fiscal
19,164.19
6,374.19
1,912.26
11,781.41
987.77
296.33
30,945.60
(23,626.12)
(12,472.85)
0
(127,706.60)
30,945.60
1
137,236.34
(23,626.12)
2
145,554.97
(12,472.85)
(96,761.00)
113,610.22
133,082.11
421,489
129.99%
Impuesto a la Renta =
30%
Valor de
Rescate
2,700.00
240.00
1,600.00
9,283.68
13,823.68
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
Valor en libros
300.00
2,000.00
46,750.00
15,472.80
64,522.80
3
624,297.00
4
655,476.00
5
688,253.00
624,297.00
655,476.00
688,253.00
0.00
0.00
0.00
30002.55
1431.00
31500.75
1498.20
33076.15
1575.40
3
624,297.00
(404,725.00)
(7,004.56)
212,567.44
(63,770.23)
148,797.21
7,004.56
4
655,476.00
(422,703.40)
(7,004.56)
225,768.04
(67,730.41)
158,037.63
7,004.56
5
688,253.00
(441,608.20)
(7,004.56)
239,640.24
(71,892.07)
167,748.17
7,004.56
155,801.77
165,042.19
174,752.73
(1,498.20)
(1,575.40)
62,109.57
(1,498.20)
(1,575.40)
62,109.57
154,303.57
163,466.79
236,862.29
Desde
300
CAPITAL DE TRABAJO
Hasta
TEA *
2,000
60.84%
ACTIVO FIJ
TEM
4.04%
Desde
300
ajatrujillo.com.pe/)
2,001
5,001
13,501
20,001
30,001
5,000
13,500
20,000
30,000
50,000
53.40%
43.08%
36.55%
30.45%
28.17%
3.63%
3.03%
2.63%
2.24%
2.09%
2,001
5,001
13,501
20,001
30,001
50,001
165,000
25.93%
1.94%
50,001
95,001
300,000
24.90%
1.87%
95,001
165,001
50,000
24.16%
1.82%
165,001
300,001
a ms
23.58%
1.78%
300,001
NSUAL)
Amortizacin
1,400.98
1,433.90
1,467.60
1,502.08
1,537.38
1,573.51
1,610.49
1,648.34
1,687.07
1,726.72
1,767.30
1,808.83
1,851.33
1,894.84
1,939.37
1,984.94
2,031.59
2,079.33
+
+
Saldo Inicial
30,945.60
29,544.62
28,110.72
26,643.13
25,141.05
23,603.66
22,030.15
20,419.66
18,771.33
17,084.25
15,357.54
13,590.24
11,781.41
9,930.08
8,035.24
6,095.87
4,110.92
2,079.33
C / (D+C)
71.44%
Ke
11.38%
14.55%
3
154,303.57
-
4
163,466.79
-
5
236,862.29
-
154,303.57
163,466.79
236,862.29
TEM
4.10%
5,000
13,500
20,000
30,000
50,000
54.47%
44.08%
40.76%
34.49%
32.15%
3.69%
3.09%
2.89%
2.50%
2.35%
165,000
30.60%
2.25%
300,000
28.32%
2.10%
50,000
27.42%
2.04%
a ms
26.68%
1.99%
Impuesto a la Renta =
9,000.00
600.00
4,000.00
55,000.00
30,945.60
99,545.60
Presupuesto de Depreciacin
(Nuevos Soles)
ITEM
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
TOTAL
%
Deprec.
20%
20%
10%
10%
3%
10%
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1
566,220.00
2
594,531.00
566,220.00
594,531.00
0.00
0.00
Presupuesto de Ventas
(Nuevos Soles)
0
Ventas Netas
Ingresos Brutos
Descuentos
Otros Ingresos
27211.00
27211.00
28571.55
1360.55
1
566,220.00
(371,226.40)
(7,004.56)
187,989.04
(56,396.71)
131,592.33
7,004.56
2
594,531.00
(387,553.00)
(7,004.56)
199,973.44
(59,992.03)
139,981.41
7,004.56
138,596.89
146,985.97
Flujo de capitales
(Nuevos Soles)
0
(99,545.60)
(950.00)
(27,211.00)
(1,360.55)
(1,431.00)
Flujo de capitales
(127,706.60)
(1,360.55)
(1,431.00)
(127,706.60)
137,236.34
145,554.97
Estructura de financiamiento
(Nuevos Soles)
Rubro
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
Capital de Trabajo
Activo Intangible
Total Inversin
Inversin
Entidad
Financiera
Aporte Propio
9,000
0
600
4,000
55,000
30,946
7,853
950
0
0
0
0
0
30,946
0
0
9,000
0
600
4,000
55,000
0
7,853
950
108,348
30,946
77,403
100%
28.56%
71.44%
1.25%
0.10%
R=
Relacin deuda/capital
Prima por riesgo
Tasa de inters
Costo Oportunidad de Capital
0.40
10%
32.15% anual
11.38% anual
* Tasa de Inters en Soles para crditos empresariales de acuerdo a Caja Trujillo (www.cajatrujillo.com.pe/)
Tasa de ahorro pasiva: 1.25%* (Tasa Efectivas Anuales a 360 das)
AO
29,971.11
28,973.72
27,952.89
26,908.07
25,838.69
24,744.19
23,623.96
22,477.42
21,303.92
20,102.85
18,873.55
17,615.37
16,327.62
15,009.61
13,660.62
12,279.93
10,866.80
9,420.45
7,940.12
6,425.00
4,874.27
3,287.11
1,662.64
0.00
727.22
704.32
680.88
656.89
632.34
607.21
581.49
555.16
528.22
500.64
472.42
443.53
413.96
383.70
352.73
321.02
288.58
255.37
221.38
186.59
150.99
114.55
77.25
39.07
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
1,701.71
CPPC
D / (D+C)
28.56%
Kd
32.15%
(1-t)
70%
14.55%
420,673
111.32%
Prstamos
Pago de Principal (amortizacin)
Pago de Intereses
Escudo Fiscal
13,330.23
7,090.33
2,127.10
17,615.37
2,805.18
841.56
30,945.60
(18,293.46)
(19,579.00)
0
(127,706.60)
30,945.60
1
137,236.34
(18,293.46)
2
145,554.97
(19,579.00)
(96,761.00)
118,942.88
125,975.97
420,728
131.26%
Impuesto a la Renta =
30%
Valor de
Rescate
2,700.00
240.00
1,600.00
9,283.68
13,823.68
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
Valor en libros
300.00
2,000.00
46,750.00
15,472.80
64,522.80
3
624,297.00
4
655,476.00
5
688,253.00
624,297.00
655,476.00
688,253.00
0.00
0.00
0.00
30002.55
1431.00
31500.75
1498.20
33076.15
1575.40
3
624,297.00
(404,725.00)
(7,004.56)
212,567.44
(63,770.23)
148,797.21
7,004.56
4
655,476.00
(422,703.40)
(7,004.56)
225,768.04
(67,730.41)
158,037.63
7,004.56
5
688,253.00
(441,608.20)
(7,004.56)
239,640.24
(71,892.07)
167,748.17
7,004.56
155,801.77
165,042.19
174,752.73
(1,498.20)
(1,575.40)
62,109.57
(1,498.20)
(1,575.40)
62,109.57
154,303.57
163,466.79
236,862.29
Desde
300
CAPITAL DE TRABAJO
Hasta
TEA *
2,000
60.84%
ACTIVO FIJ
TEM
4.04%
Desde
300
ajatrujillo.com.pe/)
2,001
5,001
13,501
20,001
30,001
5,000
13,500
20,000
30,000
50,000
53.40%
43.08%
36.55%
30.45%
28.17%
3.63%
3.03%
2.63%
2.24%
2.09%
2,001
5,001
13,501
20,001
30,001
50,001
165,000
25.93%
1.94%
50,001
95,001
300,000
24.90%
1.87%
95,001
165,001
50,000
24.16%
1.82%
165,001
300,001
a ms
23.58%
1.78%
300,001
NSUAL)
Amortizacin
974.49
997.39
1,020.83
1,044.82
1,069.37
1,094.50
1,120.22
1,146.55
1,173.49
1,201.07
1,229.30
1,258.18
1,287.75
1,318.01
1,348.99
1,380.69
1,413.13
1,446.34
1,480.33
1,515.12
1,550.73
1,587.17
1,624.47
1,662.64
Saldo Inicial
30,945.60
29,971.11
28,973.72
27,952.89
26,908.07
25,838.69
24,744.19
23,623.96
22,477.42
21,303.92
20,102.85
18,873.55
17,615.37
16,327.62
15,009.61
13,660.62
12,279.93
10,866.80
9,420.45
7,940.12
6,425.00
4,874.27
3,287.11
1,662.64
+
+
C / (D+C)
71.44%
Ke
11.38%
3
154,303.57
-
4
163,466.79
-
5
236,862.29
-
154,303.57
163,466.79
236,862.29
14.55%
TEM
4.10%
5,000
13,500
20,000
30,000
50,000
54.47%
44.08%
40.76%
34.49%
32.15%
3.69%
3.09%
2.89%
2.50%
2.35%
165,000
30.60%
2.25%
300,000
28.32%
2.10%
50,000
27.42%
2.04%
a ms
26.68%
1.99%
Impuesto a la Renta =
9,000.00
600.00
4,000.00
55,000.00
30,945.60
99,545.60
Presupuesto de Depreciacin
(Nuevos Soles)
ITEM
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
TOTAL
%
Deprec.
20%
20%
10%
10%
3%
10%
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1
566,220.00
2
594,531.00
566,220.00
594,531.00
0.00
0.00
Presupuesto de Ventas
(Nuevos Soles)
0
Ventas Netas
Ingresos Brutos
Descuentos
Otros Ingresos
27211.00
27211.00
28571.55
1360.55
1
566,220.00
(371,226.40)
(7,004.56)
187,989.04
(56,396.71)
131,592.33
7,004.56
2
594,531.00
(387,553.00)
(7,004.56)
199,973.44
(59,992.03)
139,981.41
7,004.56
138,596.89
146,985.97
Flujo de capitales
(Nuevos Soles)
0
(99,545.60)
(950.00)
(27,211.00)
(1,360.55)
(1,431.00)
Flujo de capitales
(127,706.60)
(1,360.55)
(1,431.00)
(127,706.60)
137,236.34
145,554.97
Estructura de financiamiento
(Nuevos Soles)
Rubro
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
Capital de Trabajo
Activo Intangible
Total Inversin
Inversin
Entidad
Financiera
Aporte Propio
9,000
0
600
4,000
55,000
30,946
7,853
950
0
0
0
0
0
30,946
0
0
9,000
0
600
4,000
55,000
0
7,853
950
108,348
30,946
77,403
100%
28.56%
71.44%
1.25%
0.10%
R=
Relacin deuda/capital
Prima por riesgo
Tasa de inters
Costo Oportunidad de Capital
0.40
10%
32.15% anual
11.38% anual
* Tasa de Inters en Soles para crditos empresariales de acuerdo a Caja Trujillo (www.cajatrujillo.com.pe/)
Tasa de ahorro pasiva: 1.25%* (Tasa Efectivas Anuales a 360 das)
AO
30,590.76
30,227.57
29,855.86
29,475.41
29,086.01
28,687.47
28,279.56
27,862.06
27,434.76
26,997.41
26,549.78
26,091.64
25,622.73
25,142.80
24,651.59
24,148.83
23,634.27
23,107.61
22,568.57
22,016.87
21,452.20
20,874.26
20,282.74
19,677.32
727.22
718.88
710.35
701.61
692.67
683.52
674.16
664.57
654.76
644.72
634.44
623.92
613.15
602.13
590.86
579.31
567.50
555.41
543.03
530.36
517.40
504.13
490.55
476.64
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
CPPC
19,057.67
18,423.46
17,774.35
17,109.98
16,430.00
15,734.04
15,021.73
14,292.67
13,546.48
12,782.76
12,001.09
11,201.05
10,382.21
9,544.13
8,686.35
7,808.42
6,909.85
5,990.16
5,048.87
4,085.45
3,099.40
2,090.17
1,057.22
0.00
D / (D+C)
28.56%
462.42
447.86
432.95
417.70
402.08
386.11
369.75
353.01
335.88
318.34
300.39
282.03
263.22
243.98
224.29
204.13
183.50
162.38
140.77
118.65
96.01
72.84
49.12
24.84
Kd
32.15%
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
1,082.06
(1-t)
70%
14.55%
420,673
111.32%
Prstamos
Pago de Principal (amortizacin)
Pago de Intereses
Escudo Fiscal
0
30,945.60
4,853.96
8,130.82
2,439.25
6,414.32
6,570.46
1,971.14
30,945.60
(10,545.53)
(11,013.64)
0
(127,706.60)
30,945.60
1
137,236.34
(10,545.53)
2
145,554.97
(11,013.64)
(96,761.00)
126,690.80
134,541.33
419,051
136.05%
Impuesto a la Renta =
30%
Valor de
Rescate
2,700.00
240.00
1,600.00
9,283.68
13,823.68
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
Valor en libros
300.00
2,000.00
46,750.00
15,472.80
64,522.80
3
624,297.00
4
655,476.00
5
688,253.00
624,297.00
655,476.00
688,253.00
0.00
0.00
0.00
30002.55
1431.00
31500.75
1498.20
33076.15
1575.40
3
624,297.00
(404,725.00)
(7,004.56)
212,567.44
(63,770.23)
148,797.21
7,004.56
4
655,476.00
(422,703.40)
(7,004.56)
225,768.04
(67,730.41)
158,037.63
7,004.56
5
688,253.00
(441,608.20)
(7,004.56)
239,640.24
(71,892.07)
167,748.17
7,004.56
155,801.77
165,042.19
174,752.73
(1,498.20)
(1,575.40)
62,109.57
(1,498.20)
(1,575.40)
62,109.57
154,303.57
163,466.79
236,862.29
Desde
300
CAPITAL DE TRABAJO
Hasta
TEA *
2,000
60.84%
ACTIVO FIJ
TEM
4.04%
Desde
300
ajatrujillo.com.pe/)
2,001
5,001
13,501
20,001
30,001
5,000
13,500
20,000
30,000
50,000
53.40%
43.08%
36.55%
30.45%
28.17%
3.63%
3.03%
2.63%
2.24%
2.09%
2,001
5,001
13,501
20,001
30,001
50,001
165,000
25.93%
1.94%
50,001
95,001
300,000
24.90%
1.87%
95,001
165,001
50,000
24.16%
1.82%
165,001
300,001
a ms
23.58%
1.78%
300,001
NSUAL)
Amortizacin
354.84
363.18
371.72
380.45
389.39
398.54
407.91
417.50
427.31
437.35
447.63
458.15
468.91
479.93
491.21
502.75
514.57
526.66
539.04
551.70
564.67
577.94
591.52
605.42
Saldo Inicial
30,945.60
30,590.76
30,227.57
29,855.86
29,475.41
29,086.01
28,687.47
28,279.56
27,862.06
27,434.76
26,997.41
26,549.78
26,091.64
25,622.73
25,142.80
24,651.59
24,148.83
23,634.27
23,107.61
22,568.57
22,016.87
21,452.20
20,874.26
20,282.74
619.65
634.21
649.11
664.37
679.98
695.96
712.31
729.05
746.19
763.72
781.67
800.04
818.84
838.08
857.78
877.94
898.57
919.68
941.30
963.42
986.06
1,009.23
1,032.95
1,057.22
19,677.32
19,057.67
18,423.46
17,774.35
17,109.98
16,430.00
15,734.04
15,021.73
14,292.67
13,546.48
12,782.76
12,001.09
11,201.05
10,382.21
9,544.13
8,686.35
7,808.42
6,909.85
5,990.16
5,048.87
4,085.45
3,099.40
2,090.17
1,057.22
+
+
C / (D+C)
71.44%
Ke
11.38%
8,476.27
4,508.51
1,352.55
11,201.05
1,783.73
535.12
14.55%
(11,632.23)
(12,449.66)
3
154,303.57
(11,632.23)
4
163,466.79
(12,449.66)
5
236,862.29
-
142,671.34
151,017.13
236,862.29
TEM
4.10%
5,000
13,500
20,000
30,000
50,000
54.47%
44.08%
40.76%
34.49%
32.15%
3.69%
3.09%
2.89%
2.50%
2.35%
165,000
30.60%
2.25%
300,000
28.32%
2.10%
50,000
27.42%
2.04%
a ms
26.68%
1.99%
Impuesto a la Renta =
9,000.00
600.00
4,000.00
55,000.00
30,945.60
99,545.60
Presupuesto de Depreciacin
(Nuevos Soles)
ITEM
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
TOTAL
%
Deprec.
20%
20%
10%
10%
3%
10%
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1
566,220.00
2
594,531.00
566,220.00
594,531.00
0.00
0.00
Presupuesto de Ventas
(Nuevos Soles)
0
Ventas Netas
Ingresos Brutos
Descuentos
Otros Ingresos
27211.00
27211.00
28571.55
1360.55
1
566,220.00
(371,226.40)
(7,004.56)
187,989.04
(56,396.71)
131,592.33
7,004.56
2
594,531.00
(387,553.00)
(7,004.56)
199,973.44
(59,992.03)
139,981.41
7,004.56
138,596.89
146,985.97
Flujo de capitales
(Nuevos Soles)
0
(99,545.60)
(950.00)
(27,211.00)
(1,360.55)
(1,431.00)
Flujo de capitales
(127,706.60)
(1,360.55)
(1,431.00)
(127,706.60)
137,236.34
145,554.97
Estructura de financiamiento
(Nuevos Soles)
Rubro
Maquinaria y Equipo
Computadoras
Herramientas
Muebles y enseres
Edificio
Otros
Capital de Trabajo
Activo Intangible
Total Inversin
Inversin
Entidad
Financiera
Aporte Propio
9,000
0
600
4,000
55,000
30,946
7,853
950
0
0
0
0
0
30,946
0
0
9,000
0
600
4,000
55,000
0
7,853
950
108,348
30,946
77,403
100%
28.56%
71.44%
1.25%
0.10%
R=
Relacin deuda/capital
Prima por riesgo
Tasa de inters
Costo Oportunidad de Capital
0.40
10%
32.15% anual
11.38% anual
* Tasa de Inters en Soles para crditos empresariales de acuerdo a Caja Trujillo (www.cajatrujillo.com.pe/)
Tasa de ahorro pasiva: 1.25%* (Tasa Efectivas Anuales a 360 das)
AO
30,705.57
30,459.89
30,208.45
29,951.09
29,687.69
29,418.10
29,142.17
28,859.76
28,570.71
28,274.86
27,972.07
27,662.16
27,344.96
27,020.32
26,688.04
26,347.96
25,999.88
25,643.62
25,278.99
24,905.80
24,523.83
24,132.88
23,732.75
23,323.22
727.22
721.58
715.81
709.90
703.85
697.66
691.33
684.84
678.20
671.41
664.46
657.34
650.06
642.61
634.98
627.17
619.18
611.00
602.63
594.06
585.29
576.31
567.12
557.72
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
25
26
27
28
29
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
CPPC
22,904.06
22,475.05
22,035.96
21,586.55
21,126.58
20,655.81
20,173.96
19,680.80
19,176.04
18,659.42
18,130.67
17,589.48
17,035.58
16,468.67
15,888.43
15,294.55
14,686.72
14,064.60
13,427.87
12,776.17
12,109.15
11,426.46
10,727.73
10,012.58
9,280.62
8,531.46
7,764.70
6,979.91
6,176.69
5,354.59
4,513.17
3,651.97
2,770.54
1,868.39
945.05
0.00
D / (D+C)
28.56%
14.55%
548.10
538.25
528.16
517.85
507.28
496.47
485.41
474.09
462.50
450.64
438.50
426.07
413.35
400.34
387.01
373.38
359.42
345.14
330.52
315.55
300.24
284.57
268.52
252.10
235.30
218.09
200.49
182.47
164.03
145.15
125.83
106.06
85.82
65.11
43.91
22.21
Kd
32.15%
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
967.25
(1-t)
70%
420,673
111.32%
3,283.44
8,323.60
2,497.08
4,338.94
7,268.11
2,180.43
30,945.60
(9,109.97)
(9,426.61)
0
(127,706.60)
30,945.60
1
137,236.34
(9,109.97)
2
145,554.97
(9,426.61)
(96,761.00)
128,126.37
136,128.35
Prstamos
Pago de Principal (amortizacin)
Pago de Intereses
Escudo Fiscal
418,252
137.36%
Impuesto a la Renta =
30%
Valor de
Rescate
2,700.00
240.00
1,600.00
9,283.68
13,823.68
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
1,800.00
60.00
400.00
1,650.00
3,094.56
7,004.56
Valor en libros
300.00
2,000.00
46,750.00
15,472.80
64,522.80
3
624,297.00
4
655,476.00
5
688,253.00
624,297.00
655,476.00
688,253.00
0.00
0.00
0.00
30002.55
1431.00
31500.75
1498.20
33076.15
1575.40
3
624,297.00
(404,725.00)
(7,004.56)
212,567.44
(63,770.23)
148,797.21
7,004.56
4
655,476.00
(422,703.40)
(7,004.56)
225,768.04
(67,730.41)
158,037.63
7,004.56
5
688,253.00
(441,608.20)
(7,004.56)
239,640.24
(71,892.07)
167,748.17
7,004.56
155,801.77
165,042.19
174,752.73
(1,498.20)
(1,575.40)
62,109.57
(1,498.20)
(1,575.40)
62,109.57
154,303.57
163,466.79
236,862.29
Desde
300
CAPITAL DE TRABAJO
Hasta
TEA *
2,000
60.84%
ACTIVO FIJ
TEM
4.04%
Desde
300
ajatrujillo.com.pe/)
2,001
5,001
13,501
20,001
30,001
5,000
13,500
20,000
30,000
50,000
53.40%
43.08%
36.55%
30.45%
28.17%
3.63%
3.03%
2.63%
2.24%
2.09%
2,001
5,001
13,501
20,001
30,001
50,001
165,000
25.93%
1.94%
50,001
95,001
300,000
24.90%
1.87%
95,001
165,001
50,000
24.16%
1.82%
165,001
300,001
a ms
23.58%
1.78%
300,001
NSUAL)
Amortizacin
240.03
245.67
251.45
257.36
263.40
269.59
275.93
282.41
289.05
295.84
302.79
309.91
317.19
324.65
332.28
340.08
348.08
356.26
364.63
373.20
381.97
390.94
400.13
409.53
Saldo Inicial
30,945.60
30,705.57
30,459.89
30,208.45
29,951.09
29,687.69
29,418.10
29,142.17
28,859.76
28,570.71
28,274.86
27,972.07
27,662.16
27,344.96
27,020.32
26,688.04
26,347.96
25,999.88
25,643.62
25,278.99
24,905.80
24,523.83
24,132.88
23,732.75
419.16
429.01
439.09
449.41
459.97
470.78
481.84
493.17
504.76
516.62
528.76
541.18
553.90
566.92
580.24
593.88
607.83
622.12
636.74
651.70
667.01
682.69
698.73
715.15
731.96
749.16
766.76
784.78
803.23
822.10
841.42
861.19
881.43
902.15
923.35
945.05
+
+
23,323.22
22,904.06
22,475.05
22,035.96
21,586.55
21,126.58
20,655.81
20,173.96
19,680.80
19,176.04
18,659.42
18,130.67
17,589.48
17,035.58
16,468.67
15,888.43
15,294.55
14,686.72
14,064.60
13,427.87
12,776.17
12,109.15
11,426.46
10,727.73
10,012.58
9,280.62
8,531.46
7,764.70
6,979.91
6,176.69
5,354.59
4,513.17
3,651.97
2,770.54
1,868.39
945.05
C / (D+C)
71.44%
Ke
11.38%
14.55%
5,733.74
5,873.31
1,761.99
7,576.90
4,030.14
1,209.04
10,012.58
1,594.47
478.34
(9,845.05)
(10,398.00)
(11,128.71)
3
154,303.57
(9,845.05)
4
163,466.79
(10,398.00)
5
236,862.29
(11,128.71)
144,458.51
153,068.78
225,733.59
TEM
4.10%
5,000
13,500
20,000
30,000
50,000
54.47%
44.08%
40.76%
34.49%
32.15%
3.69%
3.09%
2.89%
2.50%
2.35%
165,000
30.60%
2.25%
300,000
28.32%
2.10%
50,000
27.42%
2.04%
a ms
26.68%
1.99%
Precio
VENTAS
Unitario de
Incremento
Producto
Venta
(Unid/mes)
Anual de
PUV
Mes-Ao 1
Ventas
CEVICHE PESCADO/MIXTO
12.00
430
5%
CEVICHE ESPECIAL A LA CRE
15.00
375
5%
SUDADO DE CORVINA
25.00
250
5%
CORVINA FRITA
25.00
250
5%
SUDADO DE MERO
22.00
150
5%
ARROZ CON MARISCOS
12.00
200
5%
REVENTADO DE CANGREJOS
12.00
200
5%
TOLLO APANADO
12.00
200
5%
CHICHARRN DE PESCADO
12.00
350
5%
CHICHARRN MIXTO
12.00
100
5%
PATO / CUY / CABRITO
12.00
500
5%
Otros
5%
PROYECCIN DE VENTAS
(Unidades)
Producto
CEVICHE PESCADO/MIXTO
CEVICHE ESPECIAL A LA CRE
SUDADO DE CORVINA
CORVINA FRITA
SUDADO DE MERO
ARROZ CON MARISCOS
REVENTADO DE CANGREJOS
TOLLO APANADO
CHICHARRN DE PESCADO
CHICHARRN MIXTO
PATO / CUY / CABRITO
Otros
TOTAL
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
5,160
4,500
3,000
3,000
1,800
2,400
2,400
2,400
4,200
1,200
6,000
5,418
4,725
3,150
3,150
1,890
2,520
2,520
2,520
4,410
1,260
6,300
5,689
4,961
3,308
3,308
1,985
2,646
2,646
2,646
4,631
1,323
6,615
5,973
5,209
3,473
3,473
2,084
2,778
2,778
2,778
4,863
1,389
6,946
6,272
5,469
3,647
3,647
2,188
2,917
2,917
2,917
5,106
1,458
7,293
36,060.00
37,863.00
39,758.00
41,744.00
43,831.00
PROYECCIN DE VENTAS
(Nuevos Soles)
Producto
CEVICHE PESCADO/MIXTO
CEVICHE ESPECIAL A LA CRE
SUDADO DE CORVINA
CORVINA FRITA
SUDADO DE MERO
ARROZ CON MARISCOS
REVENTADO DE CANGREJOS
TOLLO APANADO
CHICHARRN DE PESCADO
CHICHARRN MIXTO
Ao 1
61,920.00
67,500.00
75,000.00
75,000.00
39,600.00
28,800.00
28,800.00
28,800.00
50,400.00
14,400.00
Ao 2
65,016.00
70,875.00
78,750.00
78,750.00
41,580.00
30,240.00
30,240.00
30,240.00
52,920.00
15,120.00
Ao 3
68,268.00
74,415.00
82,700.00
82,700.00
43,670.00
31,752.00
31,752.00
31,752.00
55,572.00
15,876.00
Ao 4
71,676.00
78,135.00
86,825.00
86,825.00
45,848.00
33,336.00
33,336.00
33,336.00
58,356.00
16,668.00
Ao 5
75,264.00
82,035.00
91,175.00
91,175.00
48,136.00
35,004.00
35,004.00
35,004.00
61,272.00
17,496.00
72,000.00
24,000.00
566,220.00
75,600.00
25,200.00
594,531.00
79,380.00
26,460.00
624,297.00
83,352.00
27,783.00
655,476.00
87,516.00
29,172.00
688,253.00
Total
28,512.00
24,864.00
16,578.00
16,578.00
9,947.00
13,261.00
13,261.00
13,261.00
23,210.00
6,630.00
33,154.00
199,256.00
Total
342,144.00
372,960.00
414,450.00
414,450.00
218,834.00
159,132.00
159,132.00
159,132.00
278,520.00
79,560.00
397,848.00
132,615.00
3,128,777.00
RENTABILIDAD DE VENTAS
(Nuevos Soles)
INGRESOS
Ventas
47,185.00
COSTOS Y GASTOS
Costos
Gastos Administrativos
Gastos de Ventas
Total Costos y Gastos (A)
Ganancias (B)
Valor de ventas (A+B)
Rentabilidad de Ventas =
27,211.00
2,999.53
725.00
30,935.53
16,249.47
47,185.00
Ganancias (B)
x 100
Valor de ventas (A+B)
16,249.47
47,185.00
x 100
34.44%
Tipo
Costo de Produccin Total (CD+CI)
Costo Anual Administracin
Costo Anual Ventas
Costos Totales de Produccin y Operacin
Ao 1
326,532.00
Ao 2
342,858.60
Ao 3
360,030.60
35,994.40
35,994.40
35,994.40
8700.00
8,700.00
8,700.00
371,226.40
387,553.00
404,725.00
n
Ao 4
378,009.00
Ao 5
396,913.80
35,994.40
35,994.40
8,700.00
8,700.00
422,703.40
441,608.20
ESTRUCTURA DE COSTOS
(Mensual - En Soles))
Total
Parcial
CONCEPTOS
I. COSTOS DE PRODUCCIN
1.1 CEVICHE PESCADO/MIXT
1.2 CEVICHE ESPECIAL A LA
1.3 SUDADO DE CORVINA
1.4 CORVINA FRITA
1.5 SUDADO DE MERO
1.6 ARROZ CON MARISCOS
1.7 REVENTADO DE CANGRE
1.8 TOLLO APANADO
1.9 CHICHARRN DE PESCA
1.10 CHICHARRN MIXTO
1.11 PATO / CUY / CABRITO
1.12 Otros
451.50
393.75
262.50
262.50
157.50
210.00
210.00
210.00
367.50
105.00
525.00
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
3250.80
3543.75
3937.50
3937.50
2079.00
1512.00
1512.00
1260.00
2205.00
504.00
3780.00
1050.00
I. COSTOS DE PRODUCCIN
1.1 CEVICHE PESCADO/MIXT
1.2 CEVICHE ESPECIAL A LA
1.3 SUDADO DE CORVINA
1.4 CORVINA FRITA
1.5 SUDADO DE MERO
1.6 ARROZ CON MARISCOS
1.7 REVENTADO DE CANGRE
1.8 TOLLO APANADO
1.9 CHICHARRN DE PESCA
1.10 CHICHARRN MIXTO
1.11 PATO / CUY / CABRITO
1.12 Otros
474.08
413.42
275.67
275.67
165.42
220.50
220.50
220.50
385.92
110.25
551.25
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
3413.40
3720.75
4135.00
4135.00
2183.50
1587.60
1587.60
1323.00
2315.50
529.20
3969.00
1103.00
I. COSTOS DE PRODUCCIN
1.1 CEVICHE PESCADO/MIXT
1.2 CEVICHE ESPECIAL A LA
1.3 SUDADO DE CORVINA
1.4 CORVINA FRITA
1.5 SUDADO DE MERO
1.6 ARROZ CON MARISCOS
1.7 REVENTADO DE CANGRE
1.8 TOLLO APANADO
1.9 CHICHARRN DE PESCA
1.10 CHICHARRN MIXTO
1.11 PATO / CUY / CABRITO
1.12 Otros
497.75
434.08
289.42
289.42
173.67
231.50
231.50
231.50
405.25
115.75
578.83
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
3583.80
3906.75
4341.25
4341.25
2292.40
1666.80
1666.80
1389.00
2431.50
555.60
4167.60
1158.00
522.67
455.75
303.92
303.92
7.20
9.00
15.00
15.00
3763.20
4101.75
4558.75
4558.75
I. COSTOS DE PRODUCCIN
1.1 CEVICHE PESCADO/MIXT
1.2 CEVICHE ESPECIAL A LA
1.3 SUDADO DE CORVINA
1.4 CORVINA FRITA
Cantidad
Costo
Unitario
AO
Total General
28,571.55
30,002.55
31,500.75
33,076.15
182.33
243.08
243.08
243.08
425.50
121.50
607.75
13.20
7.20
7.20
6.00
6.00
4.80
7.20
2406.80
1750.20
1750.20
1458.50
2553.00
583.20
4375.80
1216.00
COSTOS FIJOS
COSTO VARIABLE
CVT
CVU
3724.53
COSTO FIJO
COSTO TOTAL
CFT
CT
CFU
CTU
PRECIO DE VENTA
PVU
VENTAS
3250.80
3543.75
3937.50
3937.50
2079.00
1512.00
1512.00
1260.00
2205.00
504.00
3780.00
1050.00
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
423.77
461.96
513.29
513.29
271.01
197.10
197.10
164.25
287.44
65.70
492.75
136.88
0.94
1.17
1.96
1.96
1.72
0.94
0.94
0.78
0.78
0.63
0.94
3674.57
4005.71
4450.79
4450.79
2350.01
1709.10
1709.10
1424.25
2492.44
569.70
4272.75
1186.88
8.14
10.17
16.96
16.96
14.92
8.14
8.14
6.78
6.78
5.43
8.14
12.00
15.00
25.00
25.00
22.00
12.00
12.00
12.00
12.00
12.00
12.00
5,418.00
5,906.25
6,562.50
6,562.50
3,465.00
2,520.00
2,520.00
2,520.00
4,410.00
1,260.00
6,300.00
2,625.00
3413.40
3720.75
4135.00
4135.00
2183.50
1587.60
1587.60
1323.00
2315.50
529.20
3969.00
1103.00
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
423.74
461.90
513.32
513.32
271.06
197.09
197.09
164.24
287.45
65.70
492.71
143.78
0.89
1.12
1.86
1.86
1.64
0.89
0.89
0.74
0.74
0.60
0.89
3837.14
4182.65
4648.32
4648.32
2454.56
1784.69
1784.69
1487.24
2602.95
594.90
4461.71
1246.78
8.09
10.12
16.86
16.86
14.84
8.09
8.09
6.74
6.74
5.40
8.09
12.00
15.00
25.00
25.00
22.00
12.00
12.00
12.00
12.00
12.00
12.00
5,689.00
6,201.25
6,891.67
6,891.67
3,639.17
2,646.00
2,646.00
2,646.00
4,631.00
1,323.00
6,615.00
2,757.50
3583.80
3906.75
4341.25
4341.25
2292.40
1666.80
1666.80
1389.00
2431.50
555.60
4167.60
1158.00
7.20
9.00
15.00
15.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
423.74
461.92
513.29
513.29
271.04
197.08
197.08
164.23
287.49
65.69
492.76
150.95
0.85
1.06
1.77
1.77
1.56
0.85
0.85
0.71
0.71
0.57
0.85
4007.54
4368.67
4854.54
4854.54
2563.44
1863.88
1863.88
1553.23
2718.99
621.29
4660.36
1308.95
8.05
10.06
16.77
16.77
14.76
8.05
8.05
6.71
6.71
5.37
8.05
12.00
15.00
25.00
25.00
22.00
12.00
12.00
12.00
12.00
12.00
12.00
5,973.00
6,511.25
7,235.42
7,235.42
3,820.67
2,778.00
2,778.00
2,778.00
4,863.00
1,389.00
6,946.00
2,895.00
3763.20
4101.75
4558.75
4558.75
7.20
9.00
15.00
15.00
423.75
461.88
513.34
513.34
0.81
1.01
1.69
1.69
4186.95
4563.63
5072.09
5072.09
8.01
10.01
16.69
16.69
12.00
15.00
25.00
25.00
6,272.00
6,836.25
7,597.92
7,597.92
2406.80
1750.20
1750.20
1458.50
2553.00
583.20
4375.80
1216.00
13.20
7.20
7.20
6.00
6.00
4.80
7.20
271.02
197.08
197.08
164.23
287.48
65.67
492.74
158.52
1.49
0.81
0.81
0.68
0.68
0.54
0.81
2677.82
1947.28
1947.28
1622.73
2840.48
648.87
4868.54
1374.52
14.69
8.01
8.01
6.68
6.68
5.34
8.01
22.00
12.00
12.00
12.00
12.00
12.00
12.00
4,011.33
2,917.00
2,917.00
2,917.00
5,106.00
1,458.00
7,293.00
3,040.00