BIOFRESH - AGROCAFE

PROYECCION DE PRODUCCION Y VENTAS DEL PRODUCTO EN UNIDADES

ITEM/ MESES MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL AÑO 1 TOTAL AÑO 2 TOTAL AÑO 3
LICOR/BAILEY'S DE CAFÉ 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000 32400 34992
.
VENTAS 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000 32400 34992

PRESUPUESTO DE INGRESOS DEL PROYECTO S./

ITEM MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL AÑO 1 TOTAL AÑO 2 TOTAL AÑO 3

VOLUMEN VENTAS 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000 32400 34992

PRECIO DE VENTA UNITARIO S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44 S/. 44

TOTAL INGRESOS VENTA DE A.S EN (S/) S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 110,000 S/. 1,320,000 S/. 1,425,600 S/. 1,539,648
BIOFRESH - AGROCAFE
PLAN DE INVERSIONES / INVESTMENT PLAN
COSTO TOTAL FINANCIAMIENTO
VALOR UNIDADES UNIDAD DE APORTE APORTE
RUBRO UNITARIO REQUERIDAS COSTEO FIJO VARIABLE PROPIO BANCARIO
1.- ACTIVOS
INFRAESTRUCTURA, MAQUINARIA Y EQUIPOS S/. 10,200.00 S/. - S/. 10,200.00 S/. -
Maquinaria y Equipo S/. 10,000.00 1 unidad S/. 10,000.00 S/. - S/. 10,000.00
Equipos Diversos S/. 200.00 1 unidad S/. 200.00 S/. - S/. 200.00
HERRAMIENTAS S/. 1,750.00 S/. - S/. 1,750.00 S/. -
Envases S/. 0.35 2500 unidad S/. 875.00 S/. - S/. 875.00
Embalajes S/. 0.35 2500 Unidad S/. 875.00 S/. - S/. 875.00
MUEBLES Y ENSERES S/. 500.00 S/. - S/. 500.00 S/. -
Juegos de Escritorio S/. 500.00 1 unidad S/. 500.00 S/. - S/. 500.00 S/. -
TOTAL ACTIVOS S/. 12,450.00 S/. 12,450.00 S/. -
2.- GASTOS PRE OPERATIVOS
Estudio técnico S/. 150.00 1 global S/. 150.00 S/. - S/. 150.00 S/. -
Estudio de mercado S/. 150.00 1 global S/. 150.00 S/. - S/. 150.00 S/. -
Gastos de trámites S/. 850.00 1 global S/. 850.00 S/. - S/. 850.00 S/. -
Gastos de promoción y publicidad lanzamiento (volantes,
tarjetas personales, gigantografía) S/. 110.00 1 global S/. 110.00 S/. - S/. 110.00 S/. -

TOTAL GASTOS DE PRE OPERACIÓN S/. 1,260.00 S/. 1,260.00 S/. -

3.- CAPITAL DE TRABAJO
MATERIA PRIMA S/. - S/. 31,699.86 S/. 31,699.86 S/. -
LECHE CONDENSADA (395mL) S/. 4.00 2500 unidades S/. - S/. 10,000.00 S/. 10,000.00 S/. - 2500 100 680
LECHE (1 unid) S/. 1.20 1250 unidades S/. - S/. 1,500.00 S/. 1,500.00 S/. - 1250 50 340
CAFÉ INSTANTANEO (100g) S/. 8.00 357 unidades S/. - S/. 2,856.00 S/. 2,856.00 S/. - 357 14.2647 97
AZUCAR (1Kg) S/. 2.80 114 unidades S/. - S/. 319.20 S/. 319.20 S/. - 114 4.55882 31
ESCENCIA DE VAINILLA (100mL) S/. 1.00 419 unidades S/. - S/. 419.00 S/. 419.00 S/. - 419 16.7647 114
MAICENA (100g) S/. 1.50 419 unidades S/. - S/. 628.50 S/. 628.50 S/. - 419 16.7647 114
HUEVO S/. 0.24 1669 unidades S/. - S/. 400.56 S/. 400.56 S/. - 1669 66.7647 454
COCOA (220g) S/. 7.50 357 unidades S/. - S/. 2,677.50 S/. 2,677.50 S/. - 357 14.2647 97
PISCO S/. 21.90 589 unidades S/. - S/. 12,899.10 S/. 12,899.10 S/. - 589 23.5294 160
MANO DE OBRA S/. - S/. 9,467.12 S/. 9,467.12 S/. -
Operarios S/. 1,183.39 8 mes S/. 9,467.12 S/. 9,467.12 S/. -
GASTOS de
Alquiler INDIRECTOS
local DE FABRICACION S/. 190.00 S/. 5,250.00 S/. 5,440.00 S/. -
Agua S/. 80.00 1 mes S/. 80.00 S/. - S/. 80.00 S/. - 1395
Luz electrica S/. 110.00 1 mes S/. 110.00 S/. - S/. 110.00 S/. - 96.1538
Botellas S/. 2.00 2500 unidades S/. - S/. 5,000.00 S/. 5,000.00 S/. -
Corchos S/. 0.10 2500 unidades S/. - S/. 250.00 S/. 250.00 S/. -
TOTAL CAPITAL DE TRABAJO S/. 190.00 S/. 46,416.98 S/. 46,606.98 S/. -
4.- GASTOS OPERATIVOS
GASTOS ADMINISTRATIVOS S/. 6,442.13 S/. 6,442.13
Gerente S/. 2,087.08 1 mes S/. 2,087.08 S/. - S/. 2,087.08 S/. -
Jefe de Produccion S/. 1,669.67 1 mes S/. 1,669.67 S/. - S/. 1,669.67 S/. -
Contador S/. 1,391.39 1 mes S/. 1,391.39 S/. - S/. 1,391.39 S/. -
Almaceneros S/. 1,293.99 1 mes S/. 1,293.99 S/. - S/. 1,293.99 S/. -
GASTOS DE VENTAS S/. 1,380.00 S/. - S/. 1,380.00 S/. -
Publicidad S/. 450.00 1 mes S/. 450.00 S/. - S/. 450.00 S/. -
Vendedor S/. 930.00 1 mes S/. 930.00 S/. - S/. 930.00 S/. -
TOTAL GASTOS OPERATIVOS S/. 7,822.13 S/. 7,822.13 S/. -
TOTAL S/. 21,722.13 S/. 46,416.98 S/. 68,139.11 S/. -
BIOFRESH - AGROCAFE
DETERMINACION DEL COSTO TOTAL UNITARIO (CTU)

CTU = COSTO FIJO UNITARIO + COSTO VARIABLE UNITARIO

1.- DETERMINACION DEL COSTO FIJO UNITARIO (CFU)

CFU= COSTOS FIJOS TOTALES

NÚMERO TOTAL DE UNIDADES PRODUCIDAS EN UN AÑO

CFU= 96145.56 + 0+ 0.00

30000

CFU= 96145.56
30000

CFU= 3.2 NUEVOS SOLES

2.- DETERMINACION DEL COSTO VARIABLE UNITARIO (CVU)

CVU= COSTOS VARIABLES TOTALES

NUMERO DE UNIDADES DE PRODUCCION ESTIMADAS EN PLAN INVERSIONES

CVU= 46416.98
2500

CVU= 18.57 NUEVOS SOLES

CTU = COSTO FIJO UNITARIO + COSTO VARIABLE UNITARIO

CTU= 3.2 + 18.57

CTU= 21.77 NUEVOS SOLES

DETERMINACION DEL PRECIO DE VENTA UNITARIO (Pvu)

P.V.U CTU + G

Donde:
PVU= PRECIO DE VENTA UNITARIO
CTU= COSTO TOTAL UNITARIO
G= GANANCIA

PVU= CTU + G(50%)

PVU= 21.77 + 21.77

PVU= 44.00 NUEVOS SOLES

BIOFRESH - AGROCAFE
DETERMINACION DEL PUNTO DE EQUILIBRIO (PE)

PUNTO DE EQUILIBRIO COSTO FIJO TOTAL

PRECIO VENTA UNITARIO-COSTO VARIABLE UNITARIO

P.E. = S/. 96,145.56

S/. 44.00 - S/. 18.57
P.E. =

PUNTO DE EQUILIBRIO EN UNIDADES = S/. 96,145.56

S/. 25.43

PUNTO DE EQUILIBRIO EN UNIDADES = 3781 Unidades de botellas de licor de café

PUNTO DE EQUILIBRIO EN UNIDADES

MONETARIAS = S/. 166,364.00
 FLUJO DE CAJA PROYECTADO MENSUAL
AÑO 1
EN NUEVOS SOLES

RUBROS 0 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL año 1 TOTAL año 2 TOTAL año 3

INGRESOS S/. 68,139.11 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 1,388,139.11 S/. 1,425,600.00 S/. 1,539,648.00
VENTAS S/. - S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 110,000.00 S/. 1,320,000.00 S/. 1,425,600.00 S/. 1,539,648.00
APORTE PROPIO S/. 68,139.11 S/. 68,139.11 S/. -
APORTE BANCO S/. - S/. - S/. -
EGRESOS S/. 68,139.11 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 721,288.67 S/. 705,721.69 S/. 738,588.69
ACTIVO FIJO S/. 13,710.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 13,710.00 S/. - S/. -
Infraestructura, Maquinaria y Equipos S/. 10,200.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 10,200.00 S/. - S/. -
Herramientas y menaje S/. 1,750.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 1,750.00 S/. - S/. -
Muebles y enseres S/. 500.00 S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. 500.00 S/. - S/. -
Gastos preoperativos S/. 1,260.00 S/. 1,260.00
CAPITAL DE TRABAJO S/. 54,429.11 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 54,429.13 S/. 707,578.67 S/. 705,721.69 S/. 738,588.69
Materiales S/. 31,699.86 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 31,700.00 S/. 412,099.86 S/. 410,830.00 S/. 443,697.00
Mano de obra S/. 9,467.12 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 9,467.00 S/. 123,071.12 S/. 122,694.00 S/. 122,694.00
Costos indirectos fijos S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 190.00 S/. 2,470.00 S/. 2,470.00 S/. 2,470.00
Costos indirectos variables S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 5,250.00 S/. 68,250.00 S/. 68,040.00 S/. 68,040.00
Gastos administrativos S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 6,442.13 S/. 83,747.69 S/. 83,747.69 S/. 83,747.69
Gastos de Ventas S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 1,380.00 S/. 17,940.00 S/. 17,940.00 S/. 17,940.00
Cuota préstamo (capital + interes) S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. - S/. -
SALDO ANTES DE IMPUESTOS S/. - S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 55,570.87 S/. 666,850.44 S/. 719,878.31 S/. 801,059.31
IMPUESTO A LA RENTA S/. - S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 1,650.00 S/. 19,800.00 S/. 21,384.00 S/. 23,095.00
SALDO OPERATIVO (despues imptos) S/. - S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 53,920.87 S/. 647,050.44 S/. 698,494.31 S/. 777,964.31
SALDO INICIAL S/. - S/. - S/. 53,920.87 S/. 107,841.74 S/. 161,762.61 S/. 215,683.48 S/. 269,604.35 S/. 323,525.22 S/. 377,446.09 S/. 431,366.96 S/. 485,287.83 S/. 539,208.70 S/. 593,129.57 S/. - S/. 647,050.44 S/. 1,345,544.75
SALDO FINAL S/. - S/. 53,920.87 S/. 107,841.74 S/. 161,762.61 S/. 215,683.48 S/. 269,604.35 S/. 323,525.22 S/. 377,446.09 S/. 431,366.96 S/. 485,287.83 S/. 539,208.70 S/. 593,129.57 S/. 647,050.44 S/. 647,050.44 S/. 1,345,544.75 S/. 2,123,509.06
 ESTADO DE GANANCIAS Y PERDIDAS PROYECTADO
( EN SOLES)

RUBROS AÑO 1 AÑO 2 AÑO 3

VENTAS NETAS S/. 1,320,000.00 S/. 1,425,600.00 S/. 1,539,648.00

COSTO DE VENTAS S/. -554,820.00 S/. -599,388.00 S/. -647,521.00
UTILIDAD BRUTA S/. 765,180.00 S/. 826,212.00 S/. 892,127.00

GASTOS ADMINISTRATIVOS S/. -77,305.56 S/. -83,490.00 S/. -90,169.00

GASTOS DE VENTAS S/. -16,560.00 S/. -17,885.00 S/. -19,316.00
DEPRECIACION Y AMORTIZACIÓN ACTIVOS S/. -
UTILIDAD OPERATIVA S/. 671,314.44 S/. 724,837.00 S/. 782,642.00

GASTOS FINANCIEROS S/. - S/. - S/. -

UTILIDAD ANTES IMPTOS. S/. 671,314.44 S/. 724,837.00 S/. 782,642.00
IMPUESTO A LA RENTA S/. -19,800.00 S/. -217,451.00 S/. -234,793.00
UTILIDAD NETA S/. 651,514.44 S/. 942,288.00 S/. 1,017,435.00
 I. RESUMEN EJECUTIVO

PRODUCTO

S/.
INVERSION TOTAL DEL PROYECTO = S/. 68,139.11

PRODUCTOS/ SERVICIOS = AGROCAFE

COSTO TOTAL DE PRODUCCIÓN ANUAL = S/. 653,100.00

COSTO DE PRODUCCIÓN UNITARIO = S/. 21.77

PRECIO DE VENTA = S/. 44.00

PUNTO DE EQUILIBRIO EN UNIDADES VENDIDAS = 3781 UNIDADES DE BOTELLAS DE LICOR DE CAFÉ

PUNTO DE EQUILIBRIO EN UNIDADES MONETARIAS = S/. 166,364.00

VALOR ACTUAL NETO 8% = S/. 1,747,400.89

TASA INTERNA DE RETORNO = 549.57%