Documente Academic
Documente Profesional
Documente Cultură
Obras Civiles
Equipos de Computo y Telefonia
Vehiculos (2)
Muebles y Enseres
Herramientas
TOTAL
DE VIDA UTIL
30 aos
5 aos
10 aos
5 aos
5 aos
800
200
180
50
1230
GASTOS FINANCIEROS
RUBROS
Proyeccin paqu. Vendidos en 1 ao
Incremento en ventas
Precio de Venta Unitario S/
TOTAL
COSTO DE VENTAS
GASTOS ADMINISTRATIVOS
PROMOCIN Y PUBLICIDAD (4200 anual)
80498.88
15300
4200
DEPRECIACIN
1000
2000
17000
400
160
20560
CAPITAL DE TRABAJO
COSTOS DE IMPREVISTOS
ACTIVO FIJO TANGIBLE
ACTIVO FIJO INTANGIBLE
TOTAL DE INVERSIN
16950
46196
212800
1230
277176
TOTAL DE INVERSIN
FINANCIAMIENTO
INVERSIN PROPIA
277176
75000
202176
AO 1
AO 2
AO 3
S/. 26,426.05 S/. 23,698.42
AO 4
AO 5
### S/. 14,612.21 S/. 7,248.83
OS A VENDER
AO 3
832
5%
254
211310
AO 4
873
5%
267
232969
AO 5
917
5%
280
256848
27%
73%
CRONOGRAMA DE SERVICIOS DE DEUDA
PER./SEM AMORTIZACIN
INTERES
CUOTA
Prestamo
0
0
0
1
S/. 3,188.60
13500 S/. 16,688.60
2
S/. 3,762.55 S/. 12,926.05 S/. 16,688.60
3
S/. 4,439.80 S/. 12,248.79 S/. 16,688.60
4
S/. 5,238.97 S/. 11,449.63 S/. 16,688.60
5
S/. 6,181.98 S/. 10,506.62 S/. 16,688.60
6
S/. 7,294.74
S/. 9,393.86 S/. 16,688.60
7
S/. 8,607.79
S/. 8,080.80 S/. 16,688.60
8
S/. 10,157.20
S/. 6,531.40 S/. 16,688.60
9
S/. 11,985.49
S/. 4,703.11 S/. 16,688.60
10
S/. 14,142.88
S/. 2,545.72 S/. 16,688.60
TOTAL
S/. 75,000.00 S/. 68,187.56
E DEUDA
SALDO CAPITAL
75000
S/. 71,811.40
S/. 68,048.86
S/. 63,609.05
S/. 58,370.08
S/. 52,188.10
S/. 44,893.36
S/. 36,285.57
S/. 26,128.37
S/. 14,142.88
S/. 0.00
DESCRIPCIN
INGRESOS
COSTO VENTA
UTILIDAD BRUTA
COSTOS DE OPERACIN
Gastos Administrativos
Gastos de Ventas
Dpreciacin
UTILIDAD OPERATIVA
Gastos Financieros
UTILIDAD ANTES DE IMPUESTOS
Impuesto a la Renta
UTILIDAD NETA
AO 1
158400
66528
91872
19200
15000
4200
20560
52112
S/. 26,426.05
S/. 25,685.95
S/. 6,678.35
S/. 19,007.60
AO 2
191664
80498.88
111165.12
19500
15300
4200
20560
71105.12
S/. 23,698.42
S/. 47,406.70
S/. 12,325.74
S/. 35,080.96
AO 3
211310
88750.0152
122560
19806
15606
4200
20560
82193.5448
S/. 19,900.47
S/. 62,293.07
S/. 16,196.20
S/. 46,096.87
AO 4
AO 5
232969
97846.891758
135121.89814
20118.12
15918.12
4200
20560
94443.778142
S/. 14,612.21
S/. 79,831.57
S/. 20,756.21
S/. 59,075.36
256848
107876.198163
148971.892702
20436.4824
16236.4824
4200
20560
107975.410302
S/. 7,248.83
S/. 100,726.59
S/. 26,188.91
S/. 74,537.67
RUBROS
INGRESOS
Ventas
Valor Residual
EGRESOS
Inversin
Gastos de Produccin
Gastos Operativos
Impuestos a la Renta
Depreciacin FLUJ DE
FLUJO DE CAJA ECONOMICO
Prestamo
Servicio de la Deuda
Escudo Tributario
FLUJO DE CAJA FINANCIERO
COKPP
Tasa del inversionista
AO 0
277176
277176
66528
80498.88
88750.0152
19200
19500
19806
S/. 6,678.35
S/. 12,325.74
S/. 16,196.20
20560
20560
20560
-277176 86553.6536089 99899.3789081 107117.346154
33377.2
33377.2
33377.2
S/. 6,870.77
S/. 6,161.59
S/. 5,174.12
-277176 60047.2272179 72683.7690162 78914.2691551
%PINV
0.140
%PD
0.73
12.50%
VANF=
TIRF=
PRC=
IR=
0.27
18%
0.14
86553.6536089
86553.6536089
60047.2272179
60047.2272179
AO 4
AO 5
232969
232969
VAN
256848 S/. 700,389.60
256848
174376
712,589.74
97846.891758 148971.892702
20118.12
20436.4824
S/. 20,756.21
S/. 26,188.91
20560
20560
114807.569627 81810.8036222
33377.2
33377.2
S/. 3,799.17
S/. 1,884.69
85229.5434298 50318.2981597