Documente Academic
Documente Profesional
Documente Cultură
Docente:Dr.Enrique Huerta
Berrios.
Estudiantes:
Caballero Bartolomé Elida
Cochachin Chávez Romel.
Príncipe salinas Tony.
Martínez Sánchez Erick.
Morales Torres Ronaldo.
Yanac Albino Erica.
OBJETIVOS DEL PROYECTO
OBJETIVO GENERAL
5
• ZONA DE INFLUENCIA
Este producto va dirigido en primeras instancia a las
personas que se encuentran geográficamente en la
región Ancash provincia de Huaraz; este es el área de
influencia o área geográfica en donde se realizó el
estudio de mercado.
6
SEGMENTACIÓN DE MERCADO
7
TAMAÑO DE MUESTRA
n=138
FLUJO DE CAJA
Crecimiento 5% 0 1 2 3 4 5 6 7 8 9 10
INGRESOS PRECIOS
Total Ingresos S/. 60,490.02 S/. 63,514.52 S/. 66,690.25 S/. 70,024.76 S/. 73,526.00 S/. 77,202.30 S/. 81,062.41 S/. 85,115.53 S/. 89,371.31 S/. 93,839.87
Costos de Venta
Total Costos S/. 1,061.00 S/. 1,082.00 S/. 1,082.00 S/. 1,104.00 S/. 1,126.00 S/. 1,149.00 S/. 1,172.00 S/. 1,195.00 S/. 1,219.00 S/. 1,243.00
Utilidad Bruta S/. 59,429.02 S/. 62,432.52 S/. 65,608.25 S/. 68,920.76 S/. 72,400.00 S/. 76,053.30 S/. 79,890.41 S/. 83,920.53 S/. 88,152.31 S/. 92,596.87
Gastos Administrativos
Alquiler S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00 S/. 2,400.00
Telèfono S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
Luz S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
Agua S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00
internet S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00
sueldos S/. 47,880.00 S/. 47,880.00 S/. 47,880.00 S/. 47,880.00 S/. 47,880.00 S/. 47,880.00 S/. 47,880.00 S/. 47,880.00 S/. 47,880.00 S/. 47,880.00
publicidad S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00
suministros de oficina S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00
Total Gasto Administrativos S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00
Otros Gastos
Interes
Depreciacion Anual de Activos S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00
Total Otros Gastos S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00
Utilidad Antes de Particip. e Impto. -S/. 4,344.98 -S/. 1,341.48 S/. 1,834.25 S/. 5,146.76 S/. 8,626.00 S/. 12,279.30 S/. 16,116.41 S/. 20,146.53 S/. 24,378.31 S/. 28,822.87
Participacion de Trabajadores S/. 0.00 S/. 0.00
Impuesto a la Renta S/. 0.00 S/. 0.00
Utilidad Liquida -S/. 4,344.98 -S/. 1,341.48 S/. 1,834.25 S/. 5,146.76 S/. 8,626.00 S/. 12,279.30 S/. 16,116.41 S/. 20,146.53 S/. 24,378.31 S/. 28,822.87
(+) Depreciacion S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00
(-) Amortizacion S/. 2,681.84 S/. 2,681.84 S/. 2,681.84 S/. 2,681.84 S/. 2,681.84
(-) Inversión Inicial -S/. 14,849.00
(-)(+) Capital de trabajo -S/. 1,229.00 S/. 0.00 S/. 0.00
(+) Prestamo
(+) Valor de Desecho S/. 0.00 S/. 0.00
(=) FLUJO DE CAJA ($) -S/. 16,078.00 S/. 2,675.18 S/. 5,678.68 S/. 8,854.41 S/. 12,166.92 S/. 15,646.16 S/. 21,981.30 S/. 25,818.41 S/. 29,848.53 S/. 34,080.31 S/. 38,524.87
TASA 18.6%
VAN S/. 46,092.58
TIR 52.9%
B/C 12.14546405
PRI 3.94
9
Año
Estado de resultados
1 2 3
ESTADO DE RESULTADOS
4 5 6 7 8 9 10
Ventas S/. 60,490.02 S/. 63,514.52 S/. 66,690.25 S/. 70,024.76 S/. 73,526.00 S/. 77,202.30 S/. 81,062.41 S/. 85,115.53 S/. 89,371.31 S/. 93,839.87
(-)Costo de Ventas S/. 1,061.00 S/. 1,082.00 S/. 1,082.00 S/. 1,104.00 S/. 1,126.00 S/. 1,149.00 S/. 1,172.00 S/. 1,195.00 S/. 1,219.00 S/. 1,243.00
(=)Utilidad Bruta S/. 59,429.02 S/. 62,432.52 S/. 65,608.25 S/. 68,920.76 S/. 72,400.00 S/. 76,053.30 S/. 79,890.41 S/. 83,920.53 S/. 88,152.31 S/. 92,596.87
% Utilidad Bruta S/. 0.98 S/. 0.98 S/. 0.98 S/. 0.98 S/. 0.98 S/. 0.99 S/. 0.99 S/. 0.99 S/. 0.99 S/. 0.99
(-)Gastos Administrativos S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00 S/. 54,072.00
(-)Depreciaciones S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00 S/. 9,702.00
(=)Total de Gastos S/. 63,774.00 S/. 63,774.00 S/. 63,774.00 S/. 63,774.00 S/. 63,774.00 S/. 63,774.00 S/. 63,774.00 S/. 63,774.00 S/. 63,774.00 S/. 63,774.00
(=)Utilidad Antes de Int. e Imp. -S/. 4,344.98 -S/. 1,341.48 S/. 1,834.25 S/. 5,146.76 S/. 8,626.00 S/. 12,279.30 S/. 16,116.41 S/. 20,146.53 S/. 24,378.31 S/. 28,822.87
(-)Interes (11,33%) S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
(=)Utilidad Antes de Imp. -S/. 4,344.98 -S/. 1,341.48 S/. 1,834.25 S/. 5,146.76 S/. 8,626.00 S/. 12,279.30 S/. 16,116.41 S/. 20,146.53 S/. 24,378.31 S/. 28,822.87
(-)Part. a Trabajadores (15%) S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
(-)Impuesto a la Renta (25%) S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
(=)Utilidad Neta -S/. 4,344.98 -S/. 1,341.48 S/. 1,834.25 S/. 5,146.76 S/. 8,626.00 S/. 12,279.30 S/. 16,116.41 S/. 20,146.53 S/. 24,378.31 S/. 28,822.87
10
Utilidad Acumulada -S/. 4,344.98 -S/. 5,686.46 -S/. 3,852.21 S/. 1,294.55 S/. 9,920.54 S/. 20,905.29 S/. 28,395.71 S/. 36,262.94 S/. 44,524.84 S/. 53,201.18
TASA 18.6%
TIR 52.9%
B/C 12.14546405
PRI 3.94
El VAN es mayor que cero lo cual nos indica que el proyecto es rentable, donde el VAN nos
sale que es: 46092,58.
El TIR nos indica que es rentable cuando es mayor que el cok, en nuestro proyecto el TIR
resulta mayor que el COK lo que nos indica que el proyecto es rentable: TIR > COK
52.9% > 18.6%
Financiamiento
Inversión Total 16,078 100%
Capital Social 6,431 40%
Financiamiento 9,647 60%
Capital Propio
Caballero Bartolomé 2,412 15%
Morales Torres 1,608 10%
Martinez Sanchez 2,412 15%
Total 6,431 40%
12
-S/. 16,078.00 S/. 5.18 S/. 3,008.68 S/. 6,184.41 S/. 9,496.92 S/. 12,976.16 S/. 19,311.30 S/. 23,148.41 S/. 27,178.53 S/. 31,410.31
tasa de descuento
0.186
0.2
ANÁLISIS DE SENSIBILIDAD
0.25 1200000%
1000000%
0.3
800000%
0.35
600000%
0.4 400000%
200000%
0.45
0%
0.5 1 2 3 4 5 6 7 8 9 10 11 12 13
-200000%
0.55 COK VAN
0.6
0.65
0.7
VAN $34,275.51 $30,516.12 $19,702.51 $11,925.74 $6,221.83 $1,961.53 -$1,274.40 -$3,770.72 -$5,724.33
13
conclusiones
De acuerdo a la evaluación económica y financiera se obtienen las siguientes
conclusiones:
El proyecto es aceptable con un VAN de 46092,58 el mismo que genera resultados netos
de S/.195274.77 . Con lo que se recupera la inversión S/. 16 078.00, a valores del periodo
cero (presente).
La TIR que es igual a 52.9% mayor a 18.6% (el costo de capital), lo cual indica que el
rendimiento del proyecto es mayor al costo de capital de los accionistas, por lo que el
proyecto es viable.