Professional Documents
Culture Documents
60
100
40
das a la semana
5
5
6
Semanas al ao
52
52
48
5.0%
4.0%
3.0%
16.00
6.00
8.00
15,600
26,000
11,520
AOS
Inversiones
Inversin terreno
Inversin construccin
Inversin en muebles
Inversin en equipos y menaje
Gastos de licencias
Total inversin en construccin
Capital de trabajo requerido
Inversin en capital de trabajo
0
260,000
90,000
35,000
22,000
7,300
414,300
33,184
Depreciaciones y amortizaciones
Inversin construccin
Inversin en muebles
Inversin en equipos y menaje
Gastos de licencias
Total Depreciaciones y amortizaciones
0
34,616
1,496
36,112
1,563
18,000
11,667
7,333
7,300
44,300
18,000
11,667
7,333
18,000
11,667
7,333
37,000
37,000
Cantidad anual
Almuerzos ejecutivos
Refrigerios
Mens
15,600
26,000
11,520
16,380
27,040
11,866
17,199
28,122
12,222
Ingreso anual
Almuerzos ejecutivos
Refrigerios
Mens
Total ingreso
249,600
156,000
92,160
497,760
262,080
162,240
94,925
519,245
275,184
168,730
97,773
541,686
Costo variable
Costo fijo
Gastos administrativos
gastos publicidad
Total egresos
99,552
34,843
96,000
15,000
245,395
103,849
34,843
96,000
15,000
249,692
108,337
34,843
96,000
15,000
254,180
Inversiones corrientes
Inversiones en capital de trabajo
Ingresos
Egresos
Depreciacin y amortizaciones
Utilidad antes de utilidades de trab.
Utilidades a trabajadores (5%)
Utilidad antes de impuestos
Impuestos 30%
Utilidad despus de impuestos
Depreciacin y amortizaciones
0
-414,300
-33,184
-1,432
-1,496
-1,563
497,760
-245,395
-44,300
208,065
-10,403
197,662
-59,298
138,363
44,300
519,245
-249,692
-37,000
232,553
-11,628
220,925
-66,278
154,648
37,000
541,686
-254,180
-37,000
250,506
-12,525
237,980
-71,394
166,586
37,000
Valor de rescate
Flujo de fondos
Flujo de fondos al 14.9%
Valor recuperado
VAN al 14.9%
TIR %
Pay back
-447,484
-447,484
-447,484
585,861
48.29%
3 aos
181,231
157,729
-289,755
190,151
144,032
-145,723
202,024
133,181
-12,542
1.26 meses
AOS
4
37,675
1,632
39,308
1,705
18,000
18,000
18,000
18,000
41,013
-41,013
18,059
29,246
12,588
18,962
30,416
12,966
19,910
31,633
13,355
288,943
175,479
100,706
565,128
303,390
182,498
103,727
589,615
318,560
189,798
106,839
615,196
113,026
34,843
96,000
15,000
258,869
117,923
34,843
96,000
15,000
263,766
-1,632
-1,705
565,128
-258,869
-18,000
288,259
-14,413
273,846
-82,154
191,692
18,000
589,615
-263,766
-18,000
307,849
-15,392
292,457
-87,737
204,720
18,000
Almuerzos ejecutivos
Refrigerios
Mens
470,415
260,000
41,013
Valor venta
valor contable
Cantidad anual
Primer ao
15,600
26,000
11,520
208,060
119,373
106,832
738,304
959,318
479,030
585,861
925,714
301,013
Crecimiento
anual
5%
4%
3%
Precio
Unitario S/.
16
6
8
0
Inversiones
Inversin terreno
Inversin construccin
Inversin en muebles
Inversin en equipos y menaje
Gastos de licencias
Total inversin pagada con Recursos Propios
260,000
90,000
35,000
22,000
7,300
414,300
33,184
Depreciaciones y amortizaciones
Inversin construccin
Inversin en muebles
Inversin en equipos y menaje
Gastos de licencias
Total Depreciaciones y amortizaciones
0
33,184
1,432
34,616
1,496
18,000
11,667
7,333
7,300
44,300
18,000
11,667
7,333
37,000
2
Cantidad anual
Almuerzos ejecutivos
Refrigerios
Mens
15,600
26,000
11,520
16,380
27,040
11,866
Ingreso anual
Almuerzos ejecutivos
Refrigerios
Mens
Total ingreso
249,600
156,000
92,160
497,760
262,080
162,240
94,925
519,245
Costo variable
Costo fijo
Gastos administrativos
gastos publicidad
Total egresos
99,552
34,843
96,000
15,000
245,395
103,849
34,843
96,000
15,000
249,692
Inversiones corrientes
Inversiones en capital de trabajo
Ingresos
Egresos
Intereses
Depreciacin y amortizaciones
Utilidad antes de utilidades de trab.
Utilidades a trabajadores (5%)
Utilidad antes de impuestos
Impuestos 30%
0
-104,000
-33,184
-1,432
-1,496
497,760
-245,395
-33,399
-44,300
174,666
-8,733
165,933
-49,780
519,245
-249,692
-27,738
-37,000
204,815
-10,241
194,574
-58,372
VAN al 25%
TIR %
Pay back
-137,184
-137,184
-137,184
462,188
105.72%
1 ao
116,153
44,300
-37,737
136,202
37,000
-43,398
121,284
97,027
-40,157
128,308
82,117
41,960
5.87
36,112
1,563
37,675
1,632
39,308
1,705
18,000
11,667
7,333
18,000
18,000
37,000
18,000
18,000
17,199
28,122
12,222
18,059
29,246
12,588
18,962
30,416
12,966
19,910
31,633
13,355
275,184
168,730
97,773
541,686
288,943
175,479
100,706
565,128
303,390
182,498
103,727
589,615
318,560
189,798
106,839
615,196
108,337
34,843
96,000
15,000
254,180
113,026
34,843
96,000
15,000
258,869
117,923
34,843
96,000
15,000
263,766
-1,563
-1,632
-1,705
541,686
-254,180
-21,228
-37,000
229,277
-11,464
217,814
-65,344
565,128
-258,869
-13,742
-18,000
274,517
-13,726
260,791
-78,237
589,615
-263,766
-5,133
-18,000
302,716
-15,136
287,580
-86,274
41,013
-41,013
152,469
37,000
-49,907
182,554
18,000
-57,393
137,999
70,656
112,616
141,528
57,970
170,585
meses
201,306
18,000
-66,003
738,304
889,902
291,603
462,188
Valor venta
925,714
valor contable
301,013
Prestamo
248,580
TEA
i30 =
15%
1.171%
meses de gracia
254,438
Plazo 48 meses
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
Saldo capital
254,438
251,491
248,509
245,493
242,441
239,353
236,229
233,068
229,871
226,635
223,363
220,051
216,701
213,312
209,883
206,414
202,904
199,353
195,760
192,125
188,448
184,728
180,964
177,156
173,303
169,406
165,462
161,473
157,436
153,353
149,221
145,041
140,813
136,534
132,206
Inters
2,981
2,946
2,911
2,876
2,840
2,804
2,767
2,730
2,693
2,655
2,617
2,578
2,539
2,499
2,459
2,418
2,377
2,335
2,293
2,251
2,208
2,164
2,120
2,075
2,030
1,985
1,938
1,892
1,844
1,797
1,748
1,699
1,650
1,599
Amortizacin
2,947
2,982
3,017
3,052
3,088
3,124
3,161
3,198
3,235
3,273
3,311
3,350
3,389
3,429
3,469
3,510
3,551
3,593
3,635
3,677
3,720
3,764
3,808
3,853
3,898
3,943
3,990
4,036
4,084
4,131
4,180
4,229
4,278
4,328
Cuota
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
Pago intereses
33,399
27,738
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
127,827
123,396
118,914
114,379
109,791
105,149
100,453
95,702
90,895
86,032
81,111
76,134
71,098
66,003
60,848
55,633
50,356
45,018
39,618
34,154
28,626
23,033
17,375
11,651
5,859
0
1,549
1,497
1,446
1,393
1,340
1,286
1,232
1,177
1,121
1,065
1,008
950
892
833
773
713
652
590
527
464
400
335
270
204
136
69
4,379
4,430
4,482
4,535
4,588
4,642
4,696
4,751
4,807
4,863
4,920
4,978
5,036
5,095
5,155
5,215
5,276
5,338
5,401
5,464
5,528
5,593
5,658
5,724
5,791
5,859
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
21,228
13,742
5,133
Inversionista
Prstamo
198,904
248,580
447,484
WACC
25%
15%
0.169452
Otra forma
Pago Capital
37,737
43,398
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
Saldo capital
248,580
251,492
254,438
251,491
248,509
245,493
242,441
239,353
236,229
233,068
229,871
226,635
223,363
220,051
216,701
213,312
209,883
206,414
202,904
199,353
195,760
192,125
188,448
184,728
180,964
177,156
173,303
169,406
165,462
161,473
157,436
153,353
149,221
145,041
140,813
Inters
2,912
2,946
2,981
2,946
2,911
2,876
2,840
2,804
2,767
2,730
2,693
2,655
2,617
2,578
2,539
2,499
2,459
2,418
2,377
2,335
2,293
2,251
2,208
2,164
2,120
2,075
2,030
1,985
1,938
1,892
1,844
1,797
1,748
1,699
Amortizacin
-2,912
-2,946
2,947
2,982
3,017
3,052
3,088
3,124
3,161
3,198
3,235
3,273
3,311
3,350
3,389
3,429
3,469
3,510
3,551
3,593
3,635
3,677
3,720
3,764
3,808
3,853
3,898
3,943
3,990
4,036
4,084
4,131
4,180
4,229
Cuota
0
0
0
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
Pago interese
49,907
57,393
66,003
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
61
62
136,534
132,206
127,827
123,396
118,914
114,379
109,791
105,149
100,453
95,702
90,895
86,032
81,111
76,134
71,098
66,003
60,848
55,633
50,356
45,018
39,618
34,154
28,626
23,033
17,375
11,651
5,859
0
1,650
1,599
1,549
1,497
1,446
1,393
1,340
1,286
1,232
1,177
1,121
1,065
1,008
950
892
833
773
713
652
590
527
464
400
335
270
204
136
69
4,278
4,328
4,379
4,430
4,482
4,535
4,588
4,642
4,696
4,751
4,807
4,863
4,920
4,978
5,036
5,095
5,155
5,215
5,276
5,338
5,401
5,464
5,528
5,593
5,658
5,724
5,791
5,859
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
5,928
33,399
37,737
27,738
43,398
21,228
49,907
13,742
57,393
5,133
66,003